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Confusion seems to abound among non-lawyers and, unfortunately, some lawyers about the various roles people or institutions can play in typical estate plans. Clients often question what it means, for example, to be appointed the personal representative of an estate. Below are some very general descriptions and duties of fiduciary positions to which people or institutions are appointed in the process of the administration of an estate. There are other fiduciaries, but these roles are the most common and spawn the most questions. Linked below is a more detailed description of the duties of the PR quoting various but not all relevant Minnesota statutory provisions. If there is a trust in the estate plan — be it a revocable trust, an irrevocable trust, a Crummey trust, a supplemental needs trust, a special needs trust, a family trust, a marital trust, a QTIP trust, a generation-skipping trust or any other of the many kinds of trusts available to the creative estate planning attorney — that trust will have to have a trustee.
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