noun
liquidator
Legal term for a person appointed to wind up a company's affairs, especially in bankruptcy or dissolution.
会社が解散するときは、精算人が財産を処分します。
When a company dissolves, the liquidator disposes of its assets.
Compound of 精算 (せいさん, 'precise calculation' or 'adjustment of accounts') + 人 (にん, 'person'). The kanji 精 suggests careful calculation, fitting the role of settling accounts.