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[Music] in a will the deceased names a person to be his representative when he dies that person is called an executor or an estate trustee the job of the estate trustee includes collecting the assets paying debts keeping records and distributing the estate [Music] sometimes an estate trustee will want to give money to beneficiaries before the estate has been fully dealt with this is called an interim distribution before doing this the executor has to ask herself some questions will there be enough money left to pay taxes professional fees ongoing expenses including the estate trustees own compensation only at that point is it responsible for the executor to make an interim distribution before the executor makes an interim distribution she will likely do one of two things one option is seeking a formal accounting thats when an estate trustee goes to court to have a judge approve all of her record-keeping and bills paid better known as a passing of accounts and this will include seekin