继承开始后，遗嘱执行人（the executor of the will）为遗产管理人（the administrator of the estate）；没有遗嘱执行人的，继承人应当及时推选遗产管理人；继承人（successors）未推选的，由继承人共同担任遗产管理人；没有继承人或者继承人均放弃继承的，由被继承人生前住所地的民政部门或者村民委员会担任遗产管理人。

遗产管理人应当履行下列职责：

（一）清理遗产并制作遗产清单；

（二）向继承人报告遗产情况；

（三）采取必要措施防止遗产毁损、灭失；

（四）处理被继承人的债权债务；

（五）按照遗嘱或者依照法律规定分割遗产；

（六）实施与管理遗产有关的其他必要行为。

有下列情形之一的，遗产中的有关部分按照法定继承办理：

（一）遗嘱继承人放弃继承或者受遗赠人放弃受遗赠；

（二）遗嘱继承人丧失继承权或者受遗赠人丧失受遗赠权；

（三）遗嘱继承人、受遗赠人先于遗嘱人死亡或者终止；

（四）遗嘱无效部分所涉及的遗产；

（五）遗嘱未处分的遗产。

相关双语法规：

《民法典》第一千一百五十五条：遗产分割时，应当保留胎儿的继承份额。胎儿娩出时

是死体的，保留的份额按照法定继承办理。

When partitioning an estate, a share shall be reserved for a fetus. If the fetus is stillborn, the reserved share shall be disposed of as in an intestate succession.

《民法典》第一千一百五十六条：遗产分割应当有利于生产和生活需要，不损害遗产的

效用。不宜分割的遗产，可以采取折价、适当补偿或者共有等方法处理。

The partitioning of a decedent’s estate shall be conducted in a way beneficial to production and people’s livelihood, and without diminishing its efficacy.If an estate is unsuitable for partitioning, it may be disposed of by such means as appraisal, appropriate compensation, or coownership.

《民法典》第一千一百五十七条：夫妻一方死亡后另一方再婚的，有权处分所继承的财

产，任何组织或者个人不得干涉。

A surviving spouse who remarries is entitled to disposing of the property he or she has inherited, free from interference by any organization or individual.

《民法典》第一千一百五十八条：自然人可以与继承人以外的组织或者个人签订遗赠扶养协议。按照协议，该组织或者个人承担该自然人生养死葬的义务，享有受遗赠的权利。

A natural person may enter into an agreement on testamentary gift for inter vivos support with an organization or individual other than a successor. Such organization or individual assumes, in accordance with the agreement, a duty to support the said person during his lifetime, and attends to his interment after death, in return for the right to receive the testamentary gift under the agreement.

《民法典》第一千一百六十三条：既有法定继承又有遗嘱继承、遗赠的，由法定继承人

清偿被继承人依法应当缴纳的税款和债务；超过法定继承遗产实际价值部分，由遗嘱继承人和受遗赠人按比例以所得遗产清偿

Where intestate succession, testate succession, and testamentary gift concurrently exist, the taxes and debts legally payable or owed by the decedent shall be paid by the intestate successor(s); such taxes and debts in excess of the actual value of the portion of the estate inherited by the intestate successor(s) shall be paid by the testamentary successor(s) and donee(s)-by-will in proportion to the shares of the estate each of them has received

参考双语例句：

Any property which immediately before the appointed day was held by First Pacific Bank, whether alone or jointly with any other person, as trustee or custodian trustee of any trust deed, settlement, covenant, agreement, will or other instrument (whether originally so appointed or not, and whether appointed under hand or seal, or by order of any court or otherwise), or as executor of the will, or administrator of the estate, of a deceased person or as judicial trustee appointed by order of any court, or in any other fiduciary capacity, shall, on and from the appointed day, be held by Bank of East Asia alone or, as the case may be, jointly with such other person, in the same capacity upon the trusts, and with and subject to the powers, provisions and liabilities, applicable thereto respectively.

任何财产如在紧接指定日期之前由第一太平银行持有，不论是单独持有或联同其他人持有，亦不论是以信託契据、授產安排、契诺、协议、遗嘱或其他文书的受託人或保管受託人身分（不论原先是否如此获得委任，亦不论是经签署或盖章或藉任何法庭的命令或以其他方式委任）持有，或以死者的遗嘱执行人或遗產管理人的身分、或藉法庭的命令委任的司法受托人身分、或其他受信人身分持有，则自指定日期起，该财產即由东亚银行单独持有或联同上述其他人持有（视属何情况而定），而东亚银行具有有关信託所给予第一太平银行的同一身分，并拥有和受限於对该等信託适用的权力、条文及法律责任。