Estate Administration in California: A Trustee & Executor Guide
When a loved one passes away, the emotional toll can be significant. Unfortunately, the legal obligations that follow don’t pause to give you time to grieve. If you've been named as a trustee or executor in California, you’re stepping into a fiduciary role that carries strict legal and financial obligations — and serious liability if handled incorrectly.
Estate administration is more than paperwork. It’s the process of legally managing and distributing a deceased person’s assets, resolving debts, filing taxes, and following the estate plan or trust exactly as written. Whether you're dealing with a probate estate, a revocable living trust that has become irrevocable, or both, the procedures are governed by California’s Probate Code and federal tax law.
Trustee vs. Executor: What’s the Difference?
A trustee is responsible for managing a trust in accordance with the trust document, while an executor administers the decedent’s will through probate, if required. Some estates involve both roles, especially if not all assets were properly titled in the trust.
What Trustees Must Do in California
✅ Send Notification by Trustee (Probate Code §16061.7) within 60 days of death
✅ Identify and secure all trust assets
✅ Obtain a Trust EIN (Tax ID) from the IRS
✅ Open a trust-only bank account
✅ Inventory, appraise, and manage trust property
✅ File final 1040 for the decedent and 1041 fiduciary return for the trust
✅ Pay valid debts and expenses after notice to creditors
✅ Provide required trust accountings to beneficiaries
✅ Distribute trust assets according to the trust's terms
Executor Responsibilities in Probate
If probate is required, the executor must:
• Petition the probate court to open the administration
• Notify heirs and interested parties
• Inventory and appraise probate assets
• File court-ordered reports and accountings
• Close the estate after paying liabilities and taxes
Note: Probate in California can take 9–24 months — or longer — and includes statutory attorney and personal representative fees.
If you’ve recently lost a loved one or have been named trustee or executor and need legal guidance, we’re here to help.