79. For the purposes of section 78, “executor” means the testamentary executor of the individual, the administrator of the succession of the individual or any other person who is responsible under the appropriate law for the proper collection, administration and alienation of the property of the individual, for the payment of the debts of the individual to the extent of the proceeds of the alienation of that property and for the distribution of the property of the succession of the individual among the beneficiaries of the succession.