April 2, 2026

Can an Executor Be Personally Liable in Arkansas?

Article Summary:

Arkansas tax rules continue to shift, and what you can deduct in 2026 may look different than you expect. From individual write-offs to business-related deductions, small changes in the law can have a real impact on what stays in your pocket. This guide breaks down the Arkansas tax deductions worth paying attention to now, so you can plan ahead and avoid costly surprises later.


Legal Topics

EMPLOYMENT LAW UPDATE: FEDERAL TRADE COMMISSION ELIMINATES NON-COMPETE CLAUSES

On Tuesday, the Federal Trade Commission issued a new Rule putting an end to employment-related non-compete clauses. In its justification for the rule, the FTC called non-compete clauses “an unfair method of competition” and stated it is a “violation for [employers] to… enter into non-compete clauses (“non-competes”) with workers.” In today’s very competitive labor market, the new FTC Rule creates a significant disruption for employers.

WHEN IS THE FTC ELIMINATION OF NON-COMPETE CLAUSES SET TO TAKE EFFECT?

This new FTC provision—set to take effect in 120 days—renders existing non-compete agreements unenforceable. Existing non-compete agreements with senior executives will remain enforceable, although employers cannot require newly hired senior executives to sign such an agreement.

WHAT REQUIREMENTS HAS THE FTC IMPOSED ON EMPLOYERS BY ELIMINATING NON-COMPETE CLAUSES?

After the Rule takes effect, employers are required to deliver personal notice to employees (past and present) who signed a non-compete agreement informing them agreements are no longer enforceable. In the notice, employers must inform employees they are free to accept any job or start any business, even if it is directly competitive with the employer.

IS THE FTC’S ELIMINATION OF THE NON-COMPETE CLAUSES OPTIONAL FOR EMPLOYERS?

Compliance with the FTC Rule is not optional. Employers should consider new ways they can protect against a former employee gaining a competitive advantage by using the employer- provided training, the relationships made possible by the employer, or the confidential information learned from the employer. RMP can assist you in navigating this disruption and can provide advice on how to most effectively protect your vital business interests going forward.

RMP: Your Employment Law Attorneys

RMP Attorneys At Law has an experienced Employment Law Attorney team dedicated to helping you navigate these changes. If you have any questions or would like guidance, reach out to one of our employment attorneys, Tim Hutchinson, Seth Haines, Larry McCredy, or Taylor Baltz or call  479.443.2705.

However, executors have legal duties, and the failure to carry out those duties properly can result in personal liability in certain circumstances.

This guide explains an executor’s responsibilities under Arkansas law, situations where personal liability may arise, and why careful administration matters.

Senior couple having meeting and filling application in office

What Is an Executor?

When a decedent dies with a will (i.e., “testate”), the executor is the person named in the decedent’s will and thereafter appointed by the probate court to administer the deceased person’s estate. If a decedent dies without a will (i.e., “intestate”), the court appoints the person responsible for administering the decedent’s estate based on an order of priority prescribed by statute, and this person is called the administrator. The executor or the administrator may also be referred to as a personal representative. Unless otherwise indicated, reference to an executor in this article will include reference to personal representatives generally.

Under Arkansas law, the court issues letters testamentary (in the case of an executor) or letters of administration (in the case of an administrator), which grant legal authority to act on behalf of the estate. An executor acts as a fiduciary, meaning they must exercise the utmost good faith in all transactions affecting the estate and may not advance their own personal interests at the expense of the heirs or beneficiaries.

Duties of an Executor Under Arkansas Law

An executor’s responsibilities generally include:

  • Collecting and safeguarding estate assets, including taking all actions necessary to take possession of, protect, and preserve estate property, as well as preparing an inventory of the decedent’s assets and filing it with the court within two months of the executor’s appointment
  • Notifying creditors directly or by publication of the opening of the probate and appointment of the executor, after which creditors generally have six months from the date of first publication to file their claims
  • Paying valid debts and expenses in the order of priority set forth in the statute, which generally requires costs of administration first, followed by funeral and last-illness expenses, then tax debts, then all other allowed claims
  • Filing required court documents, including additional inventories, accountings, and receipts of distributees
  • Distributing property to beneficiaries, executing any necessary assignments, deeds, or other transfer instruments on behalf of the estate

The executor fulfills these duties and takes care of other administrative matters under the supervision of the probate court.

When Can an Executor Be Personally Liable?

An executor may face personal liability if the estate incurs damages caused by the executor’s breach of his or her fiduciary duty. Such a breach could include:

  • Distributing assets of the estate before paying valid debts in the proper order of priority
  • Failing to follow the terms of the will
  • Mismanaging or misusing estate property,  including embezzlement, commingling estate assets with personal property, or engaging in self-dealing
  • Missing required deadlines or filings, or causing unreasonable delay in collecting estate assets, completing court-ordered sales, or distributing property
  • Favoring one beneficiary over others

Liability is unlikely to arise simply because a mistake was made, but serious errors or neglect of applicable duties can expose an executor to financial responsibility.

Common Situations That Create Risk

The potential for an executor to face personal liability increases in certain common scenarios. Issues are more likely to arise when:

  • The estate includes significant real estate, interests in operating businesses  or other complex assets requiring active management
  • Beneficiaries disagree about the administration or distribution of the estate
  • The executor is also a beneficiary, which creates a potential conflict of interest
  • Assets are distributed too early
  • Required notices are not properly given

In other words, if the estate or the assets themselves are more complex, if the executor wears multiple hats, or if the proper procedures are not followed, the executor risks exposure.  These situations increase the importance of careful administration.

Why This Matters

Executors are often family members who agree to serve without fully understanding the legal responsibilities involved. Personal liability can arise unexpectedly, but it is often avoidable with proper guidance early on. Before taking any action on behalf of the estate, an executor should familiarize himself or herself with the duties imposed by the Arkansas Probate Code and should understand that the role comes with real legal obligations enforceable by the probate court.

When to Talk to an Arkansas Estate Lawyer

You may want legal guidance if:

  • You are serving as executor or administrator of an estate
  • A beneficiary has raised concerns or complaints 
  • The estate includes complex assets
  • You are unsure about the distribution timing or creditor claims

Contact RMP Law

RMP Law assists Arkansas executors and beneficiaries with probate administration and estate disputes. If you have questions about executor duties or potential liability, contact RMP Law at 479-443-2705 or use our Message Us form.


Contact RMP Law Today

Main RMP Number: 479-443-2705

Bentonville – 479-553-9800
Jonesboro – 870-394-5200
Little Rock – 501-954-9000

Message Us



RMP Business Law Attorney Arkansas

However, executors have legal duties, and the failure to carry out those duties properly can result in personal liability in certain circumstances.

This guide explains an executor’s responsibilities under Arkansas law, situations where personal liability may arise, and why careful administration matters.

Senior couple having meeting and filling application in office

What Is an Executor?

When a decedent dies with a will (i.e., “testate”), the executor is the person named in the decedent’s will and thereafter appointed by the probate court to administer the deceased person’s estate. If a decedent dies without a will (i.e., “intestate”), the court appoints the person responsible for administering the decedent’s estate based on an order of priority prescribed by statute, and this person is called the administrator. The executor or the administrator may also be referred to as a personal representative. Unless otherwise indicated, reference to an executor in this article will include reference to personal representatives generally.

Under Arkansas law, the court issues letters testamentary (in the case of an executor) or letters of administration (in the case of an administrator), which grant legal authority to act on behalf of the estate. An executor acts as a fiduciary, meaning they must exercise the utmost good faith in all transactions affecting the estate and may not advance their own personal interests at the expense of the heirs or beneficiaries.

Duties of an Executor Under Arkansas Law

An executor’s responsibilities generally include:

  • Collecting and safeguarding estate assets, including taking all actions necessary to take possession of, protect, and preserve estate property, as well as preparing an inventory of the decedent’s assets and filing it with the court within two months of the executor’s appointment
  • Notifying creditors directly or by publication of the opening of the probate and appointment of the executor, after which creditors generally have six months from the date of first publication to file their claims
  • Paying valid debts and expenses in the order of priority set forth in the statute, which generally requires costs of administration first, followed by funeral and last-illness expenses, then tax debts, then all other allowed claims
  • Filing required court documents, including additional inventories, accountings, and receipts of distributees
  • Distributing property to beneficiaries, executing any necessary assignments, deeds, or other transfer instruments on behalf of the estate

The executor fulfills these duties and takes care of other administrative matters under the supervision of the probate court.

When Can an Executor Be Personally Liable?

An executor may face personal liability if the estate incurs damages caused by the executor’s breach of his or her fiduciary duty. Such a breach could include:

  • Distributing assets of the estate before paying valid debts in the proper order of priority
  • Failing to follow the terms of the will
  • Mismanaging or misusing estate property,  including embezzlement, commingling estate assets with personal property, or engaging in self-dealing
  • Missing required deadlines or filings, or causing unreasonable delay in collecting estate assets, completing court-ordered sales, or distributing property
  • Favoring one beneficiary over others

Liability is unlikely to arise simply because a mistake was made, but serious errors or neglect of applicable duties can expose an executor to financial responsibility.

Common Situations That Create Risk

The potential for an executor to face personal liability increases in certain common scenarios. Issues are more likely to arise when:

  • The estate includes significant real estate, interests in operating businesses  or other complex assets requiring active management
  • Beneficiaries disagree about the administration or distribution of the estate
  • The executor is also a beneficiary, which creates a potential conflict of interest
  • Assets are distributed too early
  • Required notices are not properly given

In other words, if the estate or the assets themselves are more complex, if the executor wears multiple hats, or if the proper procedures are not followed, the executor risks exposure.  These situations increase the importance of careful administration.

Why This Matters

Executors are often family members who agree to serve without fully understanding the legal responsibilities involved. Personal liability can arise unexpectedly, but it is often avoidable with proper guidance early on. Before taking any action on behalf of the estate, an executor should familiarize himself or herself with the duties imposed by the Arkansas Probate Code and should understand that the role comes with real legal obligations enforceable by the probate court.

When to Talk to an Arkansas Estate Lawyer

You may want legal guidance if:

  • You are serving as executor or administrator of an estate
  • A beneficiary has raised concerns or complaints 
  • The estate includes complex assets
  • You are unsure about the distribution timing or creditor claims

Contact RMP Law

RMP Law assists Arkansas executors and beneficiaries with probate administration and estate disputes. If you have questions about executor duties or potential liability, contact RMP Law at 479-443-2705 or use our Message Us form.


Contact RMP Law Today

Main RMP Number: 479-443-2705

Bentonville – 479-553-9800
Jonesboro – 870-394-5200
Little Rock – 501-954-9000

Message Us



RMP Business Law Attorney Arkansas

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