The Step-by-Step Checklist for California Executors

Being named as executor in a loved one’s will is an honor—and a significant responsibility. When someone chooses you to handle their final affairs, they trust you to manage their legacy, protect their assets, and ensure their wishes are carried out exactly as intended. In California, this role comes with specific legal duties, strict deadlines, and potential personal liability if mistakes are made.

For those facing this responsibility for the first time, the probate process can feel overwhelming. Where do you start? What must be filed? How do you gain authority to act? Who needs to be notified?

This comprehensive guide provides a clear, step-by-step roadmap for California executors. Whether you are just beginning the process or seeking to ensure you haven’t missed critical steps, this checklist will help you navigate your duties with confidence.

At Goodman Estate Law, we guide executors through every stage of probate administration, providing the clarity and support needed to fulfill this important role effectively.

Phase 1: Immediate Tasks (First Days After Death)

The days immediately following a loved one’s passing require prompt action to protect assets, secure information, and notify essential parties. These initial steps do not require court authority but are critical to preserving the estate.

1. Secure the Decedent’s Property

Your first duty is to protect estate assets from loss, theft, or damage. Begin by:

• Securing the residence: Ensure all doors and windows are locked. If the home will be vacant, arrange for regular checks, forward mail, and maintain utilities to prevent damage from climate issues
• Safeguarding valuable personal property: Identify and secure jewelry, collectibles, important documents, firearms, and other valuables. Consider using a safe deposit box for small items
• Protecting vehicles: Move vehicles to a secure location if necessary and maintain insurance coverage
• Notifying insurance companies: Inform homeowners, auto, and life insurance carriers of the death to ensure continued coverage and initiate claim processes

2. Obtain the Will and other Estate Planning Documents

Locate the original will and any trust (if any) and other related documents. The original will is essential for probate; copies generally cannot be accepted by the court. Check common locations such as:

• Safe deposit boxes (you may need a court order or county recorder’s assistance to access)
• Home safes or filing cabinets
• Attorney’s office (if the decedent worked with an attorney)
• Personal effects and important papers

3. Arrange for Mail Forwarding

Go to the local post office or visit USPS.com to submit a change-of-address request for the decedent. This ensures you receive bills, statements, and important correspondence that may reveal unknown assets or obligations.

4. Locate Beneficiary Designations

Gather statements for:

• Life insurance policies
• Retirement accounts (IRAs, 401(k)s, pensions)
• Payable-on-death (POD) bank accounts
• Transfer-on-death (TOD) investment accounts

Assets with named beneficiaries pass outside of probate directly to the designated individuals. You will need to file claims with each institution, providing a certified death certificate and completing their beneficiary claim forms.

5. Obtain Certified Death Certificates

Order at least 5 certified copies of the death certificate. You will need them for every institution you contact: banks, brokerages, insurance companies, government agencies, and the probate court. Your funeral home can often order these for you, or you can obtain them from the county recorder’s office in the county where death occurred.

Phase 2: Legal Filings (Opening Probate)

Once immediate tasks are complete, the formal legal process begins. In California, probate is required when the decedent owned real property valued over $208,850 (as of April 2025) or personal property requiring court supervision. The following steps must be taken within 30 days of appointment or as soon as reasonably possible.

6. Determine Whether Probate Is Necessary

Not all estates require probate. Consult with an attorney to determine whether:

• The estate qualifies as a “small estate” under the $208,850 threshold, allowing use of a small estate affidavit
• Assets were held in a living trust, which avoids probate entirely
• Assets passed by operation of law (joint tenancy, community property with right of survivorship, or beneficiary designations)
• The estate contains only personal property below the threshold

If none of these apply, formal probate is required.

7. File a Petition for Probate

The formal process begins by filing a Petition for Probate (Judicial Council Form DE-111) with the superior court in the county where the decedent resided. This petition:

• Requests that the court admit the will to probate (if one exists)
• Asks for your appointment as executor (or administrator if there is no will)
• Identifies all known heirs and beneficiaries

The petition must be filed along with:

• The original will (if applicable)
• A certified death certificate
• Proposed Letters (discussed below)
• A Confidential Statement of Birth Date and Driver’s License Number (Form DE-147)

8. Provide Notice to Interested Parties

Once the petition is filed, California law requires notice to all persons named in the will and all legal heirs, even if they are not mentioned in the will. This includes:

• Notice of Petition to Administer Estate (Form DE-121) must be mailed to all interested parties at least 15 days before the hearing
• Notice must also be published in a court-approved newspaper in the county where the estate is being administered. Publication must occur once per week for three consecutive weeks, with the first publication at least 15 days before the hearing

Failure to provide proper notice can result in delays or invalidation of the probate.

9. Attend the Court Hearing

Approximately 2 to 4 months after filing, the court will hold a hearing on your petition. Any interested person may appear to object. If no objections are raised and all notice requirements have been met, the court will issue:

• Letters Testamentary (if there is a will) or Letters of Administration (if there is no will)—these are your official documents proving your authority to act on behalf of the estate
• Order for Probate (Form DE-140) confirming your appointment

10. Obtain Bonds If Required

If the will requires a bond, or if the court orders one, you must obtain a probate bond before receiving your Letters. The bond protects beneficiaries against financial loss if you mismanage estate assets. Some wills waive bond, in which case the court will generally not require one unless an interested party requests it.

Phase 3: Administering the Estate

With your Letters in hand, you now have full legal authority to act. This phase involves identifying, inventorying, and managing estate assets while addressing creditor claims.

11. Send Notice to Creditors

Within 4 months of receiving Letters, you must notify all known creditors of the decedent. This is done by mailing a Notice of Administration to Creditors (Form DE-157) to each creditor you are aware of.

Additionally, you must publish a Notice to Creditors in a local newspaper once per week for three consecutive weeks. This alerts unknown creditors that they have a limited time to file claims.

12. Locate and Take Control of Assets

Using your Letters, you can now formally take control of estate assets. This includes:

• Closing or retitling bank accounts into the estate’s name
• Collecting life insurance proceeds payable to the estate
• Taking possession of personal property
• Securing real property and arranging for maintenance
• Collecting debts owed to the decedent

Open a separate estate bank account to hold all funds. Never commingle estate funds with personal funds—this is a serious breach of fiduciary duty.

13. Marshal and Inventory Assets

California law requires a complete inventory of all estate assets. This inventory must:

• List all assets with their fair market value as of the date of death
• Include real property, bank accounts, investments, personal property, and business interests
• Be filed with the court within 4 months of your appointment

14. Work with a Court-Appointed Probate Referee

California requires the appointment of a probate referee to value the estate assets—a neutral, court-appointed official who helps determine the value of estate assets.

Your responsibilities with the probate referee include:

• Scheduling an appraisal: Contact the referee promptly to arrange for valuation of all non-cash assets, including real property, business interests, and valuable personal property
• Providing access: Allow the referee to inspect real property and significant personal assets, if requested
• Reviewing the appraisal: The referee will provide a written appraisal of each asset’s fair market value as of the date of death
• Filing the Inventory and Appraisal: Using the referee’s valuations, you complete and file the Inventory and Appraisal (Form DE-160) with the court

The referee’s appraisal is presumed correct, though you may challenge it if you believe it is inaccurate. Cash assets, such as bank accounts, do not require referee appraisal—you report their date-of-death values directly.

15. Manage Creditor Claims

Creditors have a limited time to file claims against the estate:

• Known creditors who received formal notice have 4 months from the date Letters were issued to file claims
• Unknown creditors who learned of the death through publication have the later of: (1) 4 months from issuance of Letters, or (2) 30 days after publication is complete
• Government claims (such as Medi-Cal recovery) may have extended deadlines

You must review each claim and either allow or reject it. Allowed claims are paid from estate assets. Rejected claims may lead to litigation; consulting with an attorney is essential.

16. Pay Debts and Taxes

Before distributing assets to beneficiaries, you must ensure all valid debts and taxes are paid. This includes:

• Final income taxes: File the decedent’s final federal and state income tax returns (Form 1040 and FTB Form 540)
• Estate income taxes: If the estate earns income during administration, file estate income tax returns (Form 1041 and FTB Form 541)
• Estate taxes: California has no state estate tax, but federal estate tax may apply to estates exceeding $15 million (2026 figure)
• Creditor claims: Pay all allowed claims according to California’s statutory priority system
• Administration expenses: Pay attorney fees, executor fees, court costs, and other expenses of administration

Executor fees are set by California statute: 4% of the first $100,000, 3% of the next $100,000, 2% of the next $800,000, 1% of the next $9 million, and 0.5% of amounts above $15 million. Attorney fees follow the same statutory schedule unless the estate agrees to alternative arrangements.  A good rule of thumb is that a typical probate will cost about 5% of the gross value of the estate, to cover all fees and expenses; in other words, a probate of a home worth $1 million will typically cost $50,000 or more.

Phase 4: Closing the Estate

With assets marshaled, debts paid, and taxes filed, you are ready to distribute to beneficiaries and close the estate.

17. Prepare Final Account and Proposed Distribution

You must provide beneficiaries with a final accounting showing all income received, expenses paid, and distributions made during administration. Beneficiaries have the right to approve or object to your accounting.

The final accounting typically includes:

• A summary of all receipts and disbursements
• A schedule of assets remaining for distribution
• Proposed distribution to each beneficiary

18. Obtain Beneficiary Waivers or Court Approval

If all beneficiaries approve your accounting and proposed distribution in writing, you may proceed without further court involvement.

If beneficiaries object, or if any beneficiary is a minor or lacks capacity, you must file the final accounting with the court and obtain court approval before distributing assets.

19. Distribute Assets

Once approved, distribute remaining assets according to the will’s terms. For real property, record a new deed transferring title to beneficiaries. For financial accounts, transfer funds directly. Obtain receipts from each beneficiary acknowledging they have received their distribution.

20. File Final Petition for Discharge

After distribution is complete, file a Petition for Final Discharge with the court. This petition asks the court to formally close the estate and release you from further fiduciary duties. Once the court issues an Order of Discharge, your responsibilities as executor are complete.

Common Pitfalls California Executors Should Avoid

Even well-intentioned executors can make mistakes that lead to personal liability. Watch out for these common traps:

Commingling Funds

Never mix estate funds with your personal accounts. This creates accounting nightmares and can lead to allegations of misappropriation. Always use a dedicated estate bank account.

Failing to Provide Timely Notices

Missing deadlines for notifying creditors, publishing notices, or filing inventories can result in personal liability for claims that should have been barred. California courts strictly enforce these deadlines.

Distributing Assets Too Early

Never distribute assets until all debts, taxes, and creditor claim periods are resolved. If you distribute and a valid claim later arises, you may be personally responsible for paying it.

Self-Dealing

Using estate assets for your benefit—even temporarily—is a breach of fiduciary duty. This includes borrowing estate funds, using estate property, or paying yourself without proper authorization.

Failing to Communicate

Beneficiaries have a right to information about estate administration. Keeping them informed, responding to reasonable requests, and providing accountings prevents misunderstandings and litigation.

How Goodman Estate Law Can Help Executors

Serving as executor is one of the most significant responsibilities one person can undertake for another. At Goodman Estate Law, we provide the guidance and support executors need to fulfill their duties correctly, efficiently, and without personal exposure.

We assist executors by:

• Navigating the probate process from initial filing through final discharge
• Preparing and filing all required court documents accurately and on time
• Working with probate referees to ensure proper asset valuation
• Managing creditor claims and ensuring proper payment of debts
• Preparing accountings that satisfy beneficiaries and the court
• Protecting executors from personal liability by ensuring strict compliance with fiduciary duties
• Resolving disputes with beneficiaries or creditors efficiently

Fulfilling Your Role with Confidence

Being chosen as executor reflects deep trust and confidence. While the role carries significant responsibility, you do not need to navigate it alone. With proper guidance and a clear roadmap, you can honor your loved one’s wishes, protect their legacy, and provide for those they left behind.

If you are serving as executor or anticipate doing so, we invite you to schedule a consultation with Goodman Estate Law. Let us provide the clarity and support you need to fulfill this important role with confidence and peace of mind.

Schedule a consultation with Goodman Estate Law today. We will help you navigate every step of the executor’s journey.