When a person dies in Texas, his or her will provides for appointment of an executor to handle the estate's administration. If there was no will, the statutory law of Texas designates persons who may qualify as an administrator of the estate. An executor or administrator will have to take certain steps and perform certain duties to properly administer the estate. Both executors and administrators may be generically referred to as the personal representative of the estate.
An estate owner can opt out of portability election. There are certain ways in which to carry this act out. In an instance where a tax return for an estate is not required, it will be considered as a choice to not participate in portability election under a specified Internal Revenue Code. If an estate tax return is filed, then the Texas executor must submit a confirmatory statement to remove portability election.