Estate administration is the processing of the will bequests, winding up the estate and dealing with the heirs.  The bulk of the duties are the job of the executor.  The executor gets a Tax ID number, gets letters testimentary, deals with the surrogates office, pays the bills, pays the taxes, pays the heirs and has a fiduciary duty to make sure the estate is properly wound up.  There is a fee for the executor set by law and depends how much is in the estate. 

Many times there are diffucult and time consuming responsibilities.  Frequently an attorney or an accountant is appointed as an executor to deal with these issues.