The executor or heirs may manage the estate, but administration costs are paid from the estate itself. If estate assets are insufficient, creditors cannot demand the unpaid balance from heirs merely because they inherited from the deceased.
This gives the estate characteristics similar to a separate legal entity.
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Limited Liability: Inheritance Under Debt, Historical Analogy and Practical Limits
The executor or heirs may manage the estate, but administration costs are paid from the estate itself. If estate assets are insufficient, creditors cannot demand the unpaid balance from heirs merely because they inherited from the deceased.
This gives the estate characteristics similar to a separate legal entity.