you can choose anyone that is legally able to care for your children. if you do not appoint a guardian in your will, the state will decide who cares for your children. you want to pick those who are not only capable but willing. an executor is a person or professional executor who is appointed to carry out the terms of your will. once debts and financial obligations are met, they distribute your remaining assets. depending on the size of your estate, this can be a challenging task. professional executors cost about three to five percent of the estate.