From the standpoint of protecting the inheritors of an estate, it is important to select an executor who has professional understanding of probate law. People who don't understand the law and tax matters should avoid at all costs being appointed an executor of someone else's will.
站在保障遺囑繼承人的立場，立囑人可以慎選有專業能力的執行人；不過一般民眾若不懂法律和稅務，可千萬不要當別人的遺囑執行人。