Attorneys are retained by persons, not entities, yet they come to represent entities, not only persons.  Here is a report from Hinshaw which discusses, in part, the problems of representation of the estate versus the executor, the statute of limitations, and related issues.

Estate of Albanese v. Lolio, 393 N.J. Super. 355, 923 A.2d 325 (2007)

"A New Jersey appellate court recently decided a case in which an estate, its executrix and two co-beneficiaries sought to recover for defendants’ allegedly negligent advice regarding the payment of federal estate taxes. That advice allegedly resulted in increased tax liability for the beneficiaries. The subject engagement agreement provided that the executrix retained defendant law firm “as attorneys to represent the Estate.” The agreement further provided that the attorneys would “advise us and cause all necessary and proper steps to be taken for the purpose of fixing and paying any and all Federal and state estate taxes.” It was signed by the executrix in her capacity as executrix and “individually.”

To pay the taxes, the executrix withdrew funds from an IRA and made distributions to each individual plaintiff, resulting in each one being liable for $298,000 in taxes, without being advised by defendants of the tax exposure or the alternatives. The lawyers contended that they were retained by the executrix solely in her capacity as executrix and owed no duty to the beneficiaries. The court rejected that argument because the executrix had also signed as an individual. But it agreed that the co-beneficiaries lacked standing to sue. "