Dictionary.net

(law) a person (usually appointed by a court of law) who liquidates assets or preserves them for the benefit of affected parties

One who, or that which, liquidates.

An officer appointed to conduct the winding up of a company, to bring and defend actions and suits in its name, and to do all necessary acts on behalf of the company.

One who, or that which, liquidates.

An officer appointed to conduct the winding up of a company, to bring and defend actions and suits in its name, and to do all necessary acts on behalf of the company.

n. One who adjusts and settles;— especially a professional man, usually an accountant, appointed to wind up the affairs of a company.