What Are Executor Duties With Probate?

The Executor or Administrator of a probate estate has numerous duties and responsibilities throughout the estate administration process. Below is an overview of the tasks commonly involved in administering a California probate estate.

This information is provided for general educational purposes and is not legal advice. Consult an experienced probate attorney regarding the probate process and the legal responsibilities of a personal representative.

Our probate timeline provides an overview of the steps involved and the estimated time frames for administering an estate.

What is Probate?

Probate is a court-supervised legal process that may involve:

• Appointing an Executor or Administrator to manage a deceased person’s estate.
• Determining the validity of a Will, if one exists.
• Identifying and managing estate assets.
• Paying valid debts, taxes, and estate administration expenses.
• Distributing the remaining property to beneficiaries or heirs.

When someone close to us dies, grief and uncertainty can quickly become overwhelming. Those responsible for managing the deceased person’s affairs may have little experience with California probate law and naturally have many questions.

Common questions include:

• What does probate mean?
• Is probate required when someone dies without a Will?
• When does a Will need to go through probate?
• Do all Wills have to be probated?

Before appointment by the Probate Court, the person named as Executor in the Will, or another appropriate individual, may take preliminary steps such as:

Executor Duties | Read the Will

• Locate and review the deceased person’s Will, if one exists.
• Assist with funeral and burial arrangements, as appropriate.
• Obtain certified copies of the death certificate.
• Contact the attorney who prepared the Will, if known.
• Gather preliminary information about the deceased person’s property, assets, debts, and financial affairs.
• Consult with an experienced probate attorney about initiating the probate process and petitioning the court for appointment.

What are the Executor Duties of a Probate Estate?

After appointment by the Probate Court:

The appointed Executor or Administrator must acknowledge the Duties and Liabilities of Personal Representative, which summarize important legal responsibilities.

Once appointed, the Personal Representative serves as an officer of the court and has a fiduciary duty to administer the estate in accordance with California law.

If the court grants authority under the Independent Administration of Estates Act (IAEA), the Letters Testamentary or Letters of Administration will indicate whether full or limited authority was granted.

After appointment and issuance of Letters, common duties include the following:

Safeguard Assets

• Identify, locate, and take possession or control of estate assets as authorized by law.
• Protect estate property against loss, theft, damage, or unnecessary expense.
• Secure valuables and arrange appropriate property insurance and maintenance.
• Arrange for forwarding or appropriate handling of the deceased person’s mail.
• Identify safe-deposit boxes and follow applicable procedures for accessing them.
• Obtain an Employer Identification Number (EIN) for the estate when required.
• File IRS Form 56, Notice Concerning Fiduciary Relationship, when applicable.
• Notify the Social Security Administration and other relevant agencies, as appropriate.
• Address required property tax and change-of-ownership filings with the appropriate county Assessor.
• Open an estate bank account and maintain accurate financial records.
• Collect and transfer estate funds into the estate account when authorized.
• Identify financial accounts, securities, and other investments requiring estate administration.
• Arrange appropriate management of ongoing business interests, when necessary.

File an Inventory and Appraisal

• Prepare and file the Inventory and Appraisal, generally within four months after Letters are first issued, unless an exception or extension applies.
• Use the required California Judicial Council forms.
• Identify and describe the assets belonging to the probate estate.
• List cash, bank accounts, and other qualifying assets on Attachment 1, using the applicable date-of-death values.
• List assets requiring appraisal by the Probate Referee, including real property and many investments, on Attachment 2.
• Coordinate with the court-appointed Probate Referee to establish the value of assets requiring appraisal.
• The Probate Referee generally must return the appraisal within 60 days after receiving the inventory or provide a report explaining the delay.
• File supplemental or corrected inventories when additional assets or errors are discovered.

Executor Duties | Pay Bills, Debts, and Taxes

• Identify estate obligations and review creditor claims according to California probate procedures.
• Pay valid debts, administration expenses, and taxes in the appropriate order and when authorized.
• Determine whether the deceased person’s final federal and California income tax returns are required.
• Determine whether federal or California fiduciary income tax returns are required for income earned by the estate after death.
• Determine whether a federal estate tax return is required based on the applicable filing requirements.
• When required, a federal estate tax return is generally due nine months after death, subject to applicable extensions.
• Maintain accurate records of payments, tax filings, and estate financial transactions.
• Avoid distributing estate assets before adequately addressing debts, taxes, and other legal obligations.

Personal Representatives should work with a qualified CPA, enrolled agent, or other experienced tax professional to determine applicable filing requirements, deadlines, and potential tax liabilities.

Executor Duties | Common Administrative Actions

Depending on the authority granted by the Probate Court and applicable California probate laws, an Executor or Administrator may perform many routine estate administration tasks without obtaining prior court approval for each action.

Common administrative activities include:

• Review and pay valid creditor claims according to applicable probate procedures.
• Reject or contest creditor claims when appropriate.
• Retain legal counsel to assist with estate administration, claims, or litigation, subject to applicable requirements.
• Pay necessary estate administration expenses.
• Maintain payments for property taxes, insurance, mortgages, and other obligations associated with estate property.
• Arrange necessary maintenance and repairs to preserve estate real property.
• Consider improvements to estate property when appropriate and consistent with fiduciary duties and applicable authorization requirements.

Notice of Proposed Action

Under California’s Independent Administration of Estates Act (IAEA), certain transactions require a Notice of Proposed Action to interested parties before the Executor or Administrator may proceed without prior court approval.

When the required notice has been properly given, the applicable objection period has expired, and no valid objection has been received, the Personal Representative may proceed with an authorized transaction, subject to other applicable legal requirements.

Examples include:

• Selling or exchanging estate real property under full IAEA authority, subject to applicable notice requirements.
• Learn how an Executor sells a house for additional information.
• Borrowing money or encumbering estate property when permitted under the applicable IAEA procedures.
• Making certain preliminary distributions of estate assets when authorized by law and after satisfying the applicable requirements.

A Notice of Proposed Action does not replace court approval when court approval is required.

Executor Duties | Distribution of Assets and Closure of the Estate

Under California Probate Code §12200, the Personal Representative generally must file a petition for final distribution or a verified status report within one year after Letters are first issued. If a federal estate tax return is required, the period is generally extended to 18 months.

This filing requirement does not mean the estate must be closed within that period.

When the estate is ready for final distribution, the Personal Representative and probate attorney coordinate the necessary court filings and procedures.

• Prepare and file the final account and report, together with a petition for final distribution, unless an accounting is properly waived or otherwise excused.
• Schedule the petition for a court hearing.
• Provide the required notice of hearing to interested parties.
• Obtain the court’s Order for Final Distribution.
• Record a certified copy of the applicable court order when necessary to document the distribution of real property.
• Distribute estate assets according to the court’s order.
• Obtain receipts from beneficiaries or heirs acknowledging distributions.
• File the required receipts or other evidence of distribution with the court.

Final Discharge

After completing the distributions and other requirements of the court’s Order for Final Distribution, the Personal Representative may request discharge from further duties.

• Complete the distributions required by the court’s Order for Final Distribution.
• File the required receipts or other evidence showing that estate assets have been distributed.
• File an Ex Parte Petition for Final Discharge and Order (Judicial Council Form DE-295), when appropriate.
• Obtain the court’s Order discharging the Personal Representative from further duties.
• Notify the Internal Revenue Service of the termination of the fiduciary relationship using Form 56, when applicable, and address any remaining California tax notification requirements.

The Order for Final Discharge formally concludes the Personal Representative’s court-supervised duties. However, discharge does not necessarily eliminate liability for fraud, misconduct, or other matters for which liability may continue under applicable law.

Estate Planning Attorneys

We work with experienced probate and estate planning attorneys in Santa Clara County. If you need assistance finding a qualified local attorney, we can provide referrals.

If you are an Executor or Administrator who needs to sell estate real property in Santa Clara County, our brokerage specializes in representing probate estate sellers.

Give us a call or request a consultation to discuss your probate real estate needs.