Trust Administration Process in California

Knowing what to do when a loved one passes away with a trust can feel overwhelming. This guide breaks down the trust administration process in California so you can carry out your duties with confidence, care, and legal clarity.

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Start With Confidence: Know Your First Steps as a Trustee

After the passing of a loved one, a trust becomes the legal roadmap for how their assets are managed and distributed. But it’s up to the trustee to follow that map. If you’ve been named as successor trustee, California law gives you certain responsibilities — and this process begins right away.


From locating important documents and notifying heirs to managing taxes and distributing assets, every step matters. At Newman Law Group, we walk trustees through the trust settlement process with care and precision.

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Key Steps in the Trust Administration Process

Immediate Tasks After Death

Secure the decedent’s home and valuables, obtain multiple certified death certificates, and contact relevant institutions (such as banks and insurance providers).

Review the Trust Document

Carefully read the trust terms. Some instructions require swift action. We recommend a review with an estate planning attorney to avoid confusion or missed steps.

Notify Beneficiaries and Heirs

California trustees are required to send formal written notice to all named beneficiaries and legal heirs within 60 days under Probate Code 16061.7.

Inventory and Value Trust Assets

Create a list of all assets held in the trust, including real estate, investment accounts, business interests, and personal property. Obtain date-of-death valuations when applicable.


Get a Tax ID and Open Trust Bank Accounts

You’ll likely need an Employer Identification Number (EIN) from the IRS for tax and financial reporting. Open a bank account in the name of the trust for managing ongoing expenses.

Pay Debts, Taxes, and Expenses

Handle outstanding debts, final bills, and required tax filings. This includes the decedent’s final income tax return, trust income tax returns, and any estate tax obligations.

Distribute Assets to Beneficiaries

Once debts are paid and timelines met, you may begin distributing assets according to the terms of the trust. Obtain receipts and document distributions.

Keep Accurate Records and Provide Accountings

Trustees must maintain detailed records of every financial transaction. In some cases, beneficiaries may be entitled to a formal accounting.

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Frequently Asked Questions

  • Do I need to file anything with the court?

    Not usually. Trust administration is generally private, but some cases involving disputes or unfunded assets may involve court filings.

  • Can a trustee be paid?

    Yes. California law allows reasonable compensation for trustees, unless the trust states otherwise.

  • What if a beneficiary disagrees or threatens legal action?

    Seek legal counsel immediately. Trustees have a duty to remain neutral and act in the best interest of the trust, not individuals.

  • How long does trust administration take?

    Most cases take 6-12 months, but complex trusts or real estate can take longer.

Next Steps for Trustees

Take the Burden Off Your Shoulders – We’re Here to Help

Even with a well-drafted trust, settling an estate can feel overwhelming. Newman Law Group offers legal support to ensure you fulfill every duty as trustee, avoid costly mistakes, and honor your loved one’s intentions.