New York Laws
Part 1 - Assets of Decedent's Estate
13-1.2 - Assets; Debt Due From Executor to Testator; Effect of Discharge by Will

by will

The designation by will of a person as executor does not operate as a
discharge or testamentary disposition of any just claim which the
testator had against him, but such claim must be included as an asset of
the estate. The executor is liable for the value of the claim when it
becomes due, and he must apply and distribute the same in the course of
administering the estate. The discharge or disposition of such a claim
or of a claim against any other person by will shall be treated as a
specific disposition for purposes of 13-1.3. Nothing contained herein
precludes an executor from raising any defense to a claim by the estate
against him which would be available to any other person against whom
the estate has a claim.

Structure New York Laws