The four roles in an estate plan, and who should fill them
The short answer
Every estate plan names people to four roles: a medical power of attorney for health decisions, a financial power of attorney for money while you're alive, an executor to settle your estate, and a trustee to manage any trust. Choose people who are willing, nearby enough and organized, and name a backup for each.
An estate plan can look like a stack of paper. Underneath, it's really a short list of jobs, with a name next to each one.
Who talks to the doctor. Who pays the bills. Who settles things afterward, and who looks after what's left in trust.
Those are the four roles. Once you see them clearly, the documents make more sense, and so does the question everyone gets stuck on: who should I name? This page explains each role, how they fit together, and how to choose, with links to a deeper page on every part.
What are the four roles?
Here they are side by side. The legal names vary by state, so the table uses the common names and notes Washington's terms, the state we use as a worked example.
| Role | What the person does | When it starts | When it ends |
|---|---|---|---|
| Medical power of attorney | Makes health care decisions when you can't, guided by what you wrote | When you can't decide for yourself (or as your document says) | At your death, under RCW 11.125.100 in Washington |
| Financial power of attorney | Pays bills, manages accounts and property while you're alive | When you sign it, or later if the document says so | At your death, or earlier if you revoke it |
| Executor (Washington: personal representative) | Settles your estate through the court: gathers assets, pays debts, distributes what's left | After your death, once a court appoints them | When the estate is closed |
| Trustee | Manages property held in your trust, for the people the trust names | You usually serve first; a successor trustee steps in at incapacity or death | When the trust's work is done |
The first two roles cover your life. The last two cover what happens after. That split explains a lot: a power of attorney ends at death, and an executor has no authority until after it.
The medical power of attorney
This is the person who speaks with your doctors when you can't. They decide about tests, treatment and where you receive care, using what you've told them and what you wrote down.
Rules differ by state. In Washington, a power of attorney can include health care decisions, but only if the document expressly grants that authority, under RCW 11.125.240. A person you named this way ranks above a spouse or children on the state's medical consent list in RCW 7.70.065.
Many people pair it with a living will, which states your wishes about life-sustaining treatment. Washington calls that a health care directive, under RCW 70.122.030.
One names a person; the other records your wishes. They work best together.
The financial power of attorney
This person handles money while you're alive: the mortgage, the utilities, the pension deposits, the property taxes. If you're in the hospital for a month, they're the one who can call the bank and be listened to.
Two Washington details are worth knowing. First, a power of attorney ends at incapacity unless it contains words showing you meant it to continue, under RCW 11.125.040. That continuing quality is what "durable" means.
Second, it takes effect when signed unless it says otherwise, under RCW 11.125.090. A "springing" one starts later, often on incapacity. If you haven't named someone to confirm incapacity, a physician or licensed psychologist who has examined you, or a judge, must do it in writing.
Some powers are too important to be implied. In Washington, an agent can make gifts, change beneficiary designations or change a trust only if the document expressly grants that authority, under RCW 11.125.240.
The executor
Your executor settles your estate after you die. In Washington, the statutes call this role a personal representative. Their duty is to settle the estate as quickly as possible without sacrificing its value, collect what's owed and pay debts, under RCW 11.48.010.
In practice, that means finding accounts, handling the house and filing final tax returns. It also means working with the court in probate and making sure each person gets what you left them. It can take months.
The person doesn't have to be a relative. In Washington, a trust company organized under state law can serve as personal representative, under RCW 11.36.010. That statute also lists people who can't serve, such as minors and people convicted of a felony.
The trustee
A trustee manages property held in a trust. With a revocable living trust, you're usually the first trustee yourself. You name a successor trustee to take over if you become incapacitated or after you die.
That handoff is often smoother than probate. In Washington, a successor trustee named in the trust document who is willing to serve is entitled to act, under RCW 11.98.039. Notice of the change goes to the beneficiaries currently eligible for distributions.
The duty is strict. A Washington trustee must administer the trust solely in the interests of the beneficiaries, under RCW 11.98.078.
What the four roles have in common: they're all fiduciaries
Every one of these people is a fiduciary: legally required to act in your interest and follow what you wrote. That's a real legal duty, not a courtesy.
Washington's power of attorney law spells it out. An agent must act in good faith, within the authority granted, and according to your reasonable expectations as far as they know them. Unless the document says otherwise, they must also act loyally, avoid conflicts and keep records of every transaction, under RCW 11.125.140.
If you're the one being named, the Consumer Financial Protection Bureau has free guides for managing someone else's money. There are versions for agents under a power of attorney and for trustees.
How does each role become official?
A name only counts once it's in a properly signed document. Each state sets its own signing rules, and they differ by document. Here is Washington's, as a worked example.
| Document | Role it creates | Washington signing rule |
|---|---|---|
| Power of attorney (medical or financial) | Medical or financial agent | Signed and dated, then notarized or witnessed by two people, under RCW 11.125.050 |
| Will | Executor | Signed and witnessed by at least two people, under RCW 11.12.020 |
| Revocable trust | Trustee and successor trustee | Set by the trust's terms; a trust is revocable only if it says so, under RCW 11.103.030 |
| Health care directive | No role; records your wishes | Notarized or signed before two qualified witnesses, under RCW 70.122.030 |
Witness rules have limits. For a Washington power of attorney, a witness can't be your home care provider or a care provider where you live. A witness also can't be related to you or your agent by blood, marriage or registered domestic partnership.
How do you choose who fills each role?
There's no single right answer, but the same questions come up every time. Run each candidate through this checklist.
- Willing. Have you asked them, and did they say yes without hesitation?
- Able to show up. Do they live close enough, or can they act from a distance for this particular role?
- Steady under pressure. Medical calls happen fast. Can they make a hard decision and stand by it?
- Organized. Executor and trustee work is paperwork, deadlines and records.
- Your values. Will they carry out what you wrote, even if they'd choose differently?
- Timing. Are they likely to be healthy and available when the role is needed, which may be decades away?
- Family dynamics. Will naming them cause friction, and can they handle it?
- A backup. Who steps in if your first choice can't?
One person in every role, or different people?
Some people name one trusted person everywhere. That's simple, and that person sees the whole picture.
Others split roles by strength. A calm, nearby friend might hold the medical power of attorney, while an organized brother handles money and the estate. Splitting spreads the load, but the people need to talk to each other.
| If your first choice is... | Good fit for | Think twice about |
|---|---|---|
| A spouse or partner | Medical and financial power of attorney | Being the only name; they may be affected by the same event |
| An adult child nearby | Any role | Overloading one child while siblings stay uninvolved |
| An adult child far away | Executor or trustee, which can be done remotely | Medical power of attorney, which often needs someone in person |
| A close friend your age | Medical power of attorney, with a backup | Long roles like trustee, which can last years |
| A trust company or professional fiduciary | Executor, trustee, financial roles, or backup in any role | A role where you'd strongly prefer a familiar face first |
A typical case
Here is a typical case, a composite. Linda is 66, divorced, with a son in Boston and a younger sister ten minutes away in Spokane. Her son is steady and organized but works long hours across the country.
Linda names her sister as medical power of attorney, since she can be at the hospital within the hour. Her son becomes financial agent, executor and successor trustee, all work he can do from his laptop. Each has a backup.
Then Linda writes a page for both of them: her wishes about care, her accounts, the vet's number and who has the spare key. Each person knows their job, and they know each other's.
Tell the people you name
A name in a document only helps if the person knows it's there. Tell each person which role you've given them and where the documents are kept. Share your wishes, in words and in writing.
It's also kind to give them permission. Let them know you'd rather they follow what you wrote than worry about doing it perfectly.
Look at your names again when life changes
People move, marry, divorce, fall ill and grow older, and so do the people you named. A quick review every few years, and after any big change, keeps the plan pointed at people who can still serve.
Every page in this series
Each page below takes one role or one decision and goes deeper. They're grouped by role.
Powers of attorney
What does a power of attorney do? The starting point: what an agent can and can't do, and how the types differ. It also shows why the exact wording matters.
Financial power of attorney: what it covers and when it starts. What a financial agent can do with your accounts, bills and property. It also covers powers that must be spelled out before they're allowed.
What is a durable power of attorney? Explains what "durable" means and why it matters. In some states, including Washington, a power of attorney can stop at incapacity unless it says otherwise.
Springing vs immediate power of attorney. Compares a document that works the day you sign it with one that waits for incapacity. It covers who has to confirm incapacity and the delays that can cause.
When does a power of attorney take effect? A short, practical answer to when your agent can actually start acting. It also covers what banks and doctors tend to ask to see.
What is a medical power of attorney? What your health care agent decides and how your wishes guide them. It also shows where they rank against family under default rules.
Health care power of attorney vs living will: you probably need both. One document names a person; the other records your wishes about life-sustaining treatment. This page explains how the two fit together.
How to choose a medical power of attorney: 9 questions to ask. A question-by-question guide to picking the person who'll speak with your doctors. It includes what to talk about before you sign.
Executors and trustees
Executor vs trustee: what's the difference? Two roles that sound alike but work differently. One goes through the court after death; the other manages trust property, often without probate.
What is a trustee? What a trustee is responsible for and the legal duties they owe. It also explains how the role passes from you to a successor.
What does a successor trustee do? The step-by-step work after incapacity or death: taking control of trust assets, notifying beneficiaries, paying bills and distributing property.
Should your oldest child be your executor? Birth order isn't a qualification. This page covers how to choose among children, when co-executors help, and when they create friction.
Fiduciaries and professional help
What is a fiduciary? The legal duty behind all four roles: loyalty, care and record keeping, and what happens when someone falls short.
Corporate trustee vs individual trustee. Compares naming a trust company with naming a family member or friend, including continuity, cost, neutrality and the personal touch.
Professional fiduciaries: what they do and what they cost. Who professional fiduciaries are and the roles they fill. It covers how they're usually paid and what to ask before naming one.
Naming a backup in every role (and why most plans don't). Why a second name in each role keeps a plan working. It also covers choosing backups who don't share your first choice's weak spots.
Where people usually get stuck
The documents are the easy part. The hard part is the names, especially when the obvious person is far away, the same age as you, or already carrying a lot.
If that's where you are, the companion series on who decides when you can't shows what the law does if a role is left blank. It also covers options like naming a friend as your power of attorney.
Some people choose a professional for one or more roles, often as backup to a person they love. Kinly is one example. Its membership includes the four documents, written for your state.
Trella Trust Company, a Washington State chartered trust company, can serve in any or all four roles. It can be first, or backup to people you choose. See how it works.
Common questions
Can the same person be my power of attorney and my executor?
Yes, and many people do. The power of attorney ends at your death, and the executor's authority starts once a court appoints them. So the person acts under two separate documents, one after the other.
Who should I name as my medical power of attorney?
Someone willing, calm under pressure, reachable quickly, and ready to follow your wishes even if they'd choose differently. Talk with them about what you'd want before you sign, and name a backup in case they can't serve.
Is a trustee the same as an executor?
No. An executor settles the estate that passes under your will, usually through probate court. A trustee manages property held in a trust, and a successor trustee can often take over without going to court.
Can a trust company serve as my executor?
In Washington, yes. State law allows trust companies organized under Washington law to serve as personal representative. Rules differ by state, so check yours.
Does my power of attorney still work if I become incapacitated?
Only if it's durable. In Washington, a power of attorney ends at incapacity unless it includes words showing you intended it to continue. Ask the person drafting it to confirm.
Sources
- RCW 7.70.065: Persons authorized to provide informed consent for patients who do not have capacity
- RCW 11.12.020: Requisites of wills
- RCW 11.36.010: Parties disqualified, and trust companies as personal representatives
- RCW 11.48.010: Personal representative, general powers and duties
- RCW 11.98.039: Successor trustee
- RCW 11.98.078: Trustee duty of loyalty
- RCW 11.103.030: Revocable trusts, revocation or amendment
- RCW 11.125: Uniform Power of Attorney Act (Washington)
- RCW 11.125.040: Power of attorney, termination at incapacity unless stated otherwise
- RCW 11.125.050: Power of attorney, execution requirements
- RCW 11.125.090: Power of attorney, when effective
- RCW 11.125.100: Power of attorney termination
- RCW 11.125.140: Agent duties
- RCW 11.125.240: Authority that must be expressly granted
- RCW 70.122.030: Health care directive
- Consumer Financial Protection Bureau: Guides for managing someone else's money
This page is general information, not legal or financial advice. Laws vary by state.