Personal Representative (PR): the court appointed person(s) who oversee the administration of a decedent’s probate estate. Some of the PR’s responsibilities include collecting all of the assets of the decedent, paying just claims against the estate, and ultimately distributing the assets according to either the decedent’s will or if there is no will according to the law of intestacy (the law which determines how assets are inherited when there is no will). The PR will also be responsible for filing the decedent’s final income tax return and any estate tax returns that are required to be filed. The PR remains responsible for the estate until the estate is closed.