Once the County Surrogate has issued the "letters testamentary" to the Executor (called an Administrator if there is no Will), the Executor’s job is to collect the assets of the Estate, pay all debts and expenses of administration (including estate and inheritance taxes, if any) and ultimately make distribution of the remaining estate assets to the beneficiaries of the Estate in accordance with the terms of the Will (or the laws of intestacy if there is no Will). The Executor is obligated to do a proper judgment search to make sure that none of the named beneficiaries of the Estate have judgments against them for failure to pay child support. Failure to conduct a proper search can result in personal liability for the Executor.