Who is referred to as the testator?

The term "testator" refers to the individual who creates and authorizes a will, thus determining how their property will be distributed upon their death. This person has the legal authority to decide what happens to their assets, making them central to the process of estate planning. When a testator passes away, their will is executed according to their directives, ensuring that their wishes regarding asset distribution are honored.

In contrast, the other roles mentioned have different functions within the context of a will and estate. The individual receiving an inheritance does not bear the responsibility of crafting the will or directing its contents. Likewise, while a person responsible for estate taxes plays a crucial role in the estate administration process, they do not authorize or create the will. The lawyer who drafts the will assists the testator but is not the one making decisions regarding the distribution of the testator's assets. Thus, the testator is specifically defined as the person who has made those choices and granted legal authority through their will.