The liquidator is responsible for completing the liquidation of the deceased’s estate in accordance with the deceased’s last wishes and the formalities required by law. In order to do so, the liquidator must put aside bitterness, emotion or his personal perception of things in order to avoid making any decision that would be incompatible with his duties as liquidator. The liquidator therefore has no discretionary power to do as he or she pleases, since otherwise he or she could be held liable for any decision that goes against the wishes of the deceased and the interests of the heirs. Caution is therefore required since the liquidator manages other people’s money, i.e. that of the heirs.