California Executor & Trustee Checklist
You've been named executor or trustee in California — and probably handed no instructions. This is the ordered list of what to do, in the sequence California expects it, with the deadlines and terminology that are specific to this state. Work down it, check things off, and nothing important slips.
- Who administers the estate
- Personal Representative (executor if named in a will; administrator if intestate)
- Court
- Superior Court of California, Probate Department, in the county of the decedent's residence
- Appointment document
- Letters Testamentary or Letters of Administration (Judicial Council form DE-150)
- Creditor claim window
- The later of 4 months after Letters issue or 60 days after notice is mailed to the creditor
- Inventory deadline
- Inventory and Appraisal
- Trustee notice deadline
- 60 days
- State death tax
- No California estate tax and no inheritance tax
If you're the Executor / Personal Representative
The probate track — administering the estate through the Superior Court of California, Probate Department, in the county of the decedent's residence.
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This is the document that proves you have authority to act as Personal Representative (executor if named in a will; administrator if intestate).
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Publish notice of administration and mail notice to known/reasonably ascertainable creditors (Prob. Code 9100; form DE-157).
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Inventory and Appraisal (form DE-160) filed with the court within 4 months after Letters issue (Prob. Code 8800); non-cash assets appraised by a court-appointed probate referee.
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Notice of Petition to Administer Estate (DE-121) mailed to heirs/beneficiaries at least 15 days before the appointment hearing (Prob. Code 8100/8110). Not a UPC state — no 30-day information notice.
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Get an EIN for the estate from the IRS (free at irs.gov, ~10 minutes) — the estate is its own taxpayer and you'll need it before a bank will open an account.
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Open a dedicated estate bank account — every dollar in or out flows through it; commingling estate money with your own is the fastest way to get into trouble.
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Keep receipts and records of every transaction and decision — not just what you did, but why; your final accounting is built from this and it's your protection if a choice is ever questioned.
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Pay valid claims and taxes before distributing anything, in the statutory order — paying family first can leave you personally liable. No California estate tax and no inheritance tax (only federal estate tax applies).
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Collect a signed receipt or release from every beneficiary when you distribute.
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Petition for Final Distribution supported by a court accounting (or a waiver of accounting by all beneficiaries), then an Order for Final Distribution. Cannot close/distribute until the 4-month creditor period expires; realistic minimum ~7-8+ months.
Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.
14 days, no credit card
If you're the Trustee
The trust track — administering a trust outside of probate.
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Locate and read the entire trust document, including any amendments and restatements — your powers, limits, and timelines live there.
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60 days — a trustee must serve the Notification by Trustee on beneficiaries and heirs no later than 60 days after a revocable trust becomes irrevocable due to the settlor's death (Cal. Probate Code 16061.7).
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Publish notice of administration and mail notice to known/reasonably ascertainable creditors (Prob. Code 9100; form DE-157).
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Get an EIN for the trust from the IRS — the trust becomes irrevocable at death and files its own returns from that point.
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Retitle and gather the trust assets; hunt down anything never moved into the trust — it may need probate.
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Keep trust assets separate from your own, always — separate accounts, separate records, no exceptions.
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Document every decision, valuation, and distribution as you go.
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Account to the beneficiaries at least annually and at termination.
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Distribute according to the terms of the trust and collect signed receipts and releases.
Good to know in California
Small-estate affidavit for personal property up to $208,850 (Prob. Code 13100, eff. Apr. 1, 2025). Petition to determine succession to real property up to $69,625; primary-residence petition threshold raised to $750,000. The old $184,500 figure is superseded.
Petition for Final Distribution supported by a court accounting (or a waiver of accounting by all beneficiaries), then an Order for Final Distribution. Cannot close/distribute until the 4-month creditor period expires; realistic minimum ~7-8+ months.
Statutory fee schedule for BOTH the PR and the attorney: 4% of first $100k, 3% next $100k, 2% next $800k, 1% next $9M, 0.5% next $15M, on gross value. Mandatory probate referee appraises non-cash assets. Primary-residence small-estate threshold jumped to $750,000 in April 2025.
Sources — investigate further
The steps above are drawn from California's own statutes and courts. To dig deeper:
We'll email you a copy so it's always one click away. No spam — just the checklist and the occasional estate-settlement tip.
Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.
14 days, no credit card
General information, not legal advice. Laws change and county practice varies. When in doubt, talk to a probate attorney licensed in the relevant state.