To whom is the executor accountable?

Questioner

Situation: mother dies. Son and daughter are heirs. Son dies 10 days later. To whom is the executor accountable? To the son's heirs eh/or to the son's wife, to whom he was married in community of property?

Lawyer

Ir/Madam, The son's wife, to whom he was married in community of property, is not an heir of the deceased mother. If the son has children, then these children are heirs. The executor must be accountable to these children. Do you have any questions? Please feel free to ask. Yours sincerely,

Questioner

So there is no difference between a son who dies before his mother and a son who dies after his mother's death?

Lawyer

No, children of deceased heirs take the place of their deceased parent as heirs.