The executor is responsible for settling the estate. The executor has two statutory duties: administering the estate (and its assets) and paying the estate's debts. An executor administers the estate to the exclusion of the heirs. This means that the heirs are not permitted to perform administrative acts. This is a private power. This means that the heirs themselves generally have no power of representation. Distributing the inheritance is therefore not a task of an executor. The distribution of the inheritance is carried out by the heirs themselves after the executor has completed their duties. To properly perform these duties, an executor is required to prepare an inventory: a list of all assets and debts on the date of the testator's death.