Executor Duties & Responsibilities in California | Complete Checklist

Being named executor of someone's estate is both an honor and a significant responsibility. As a Glendale probate attorney who has guided hundreds of executors through California probate, I understand how overwhelming the role can feel, especially when you're grieving the loss of someone you cared about.

The good news? California Probate Code provides clear guidelines for executor duties, and with proper guidance, you can fulfill your responsibilities efficiently and avoid personal liability.

In this comprehensive guide, I'll walk you through every executor duty from the moment of death through final distribution, provide detailed checklists, explain your legal responsibilities, and clarify your rights to compensation.

What Is an Executor?

An executor (also called "personal representative" in California) is the person named in a will to manage the deceased person's estate through the probate process.

Executor vs. Administrator

Executor: Named in the will Administrator: Appointed by the court when there is no will or the named executor cannot serve

The duties are identical—only the title differs.

When Do Executor Powers Begin?

Important: Your authority as executor does not begin automatically when someone dies, even if you're named in their will.

You must:

1. File a Petition for Probate with the court
2. Attend a court hearing
3. Be formally appointed by the judge
4. Take an oath of office
5. Receive Letters Testamentary from the court

Only after receiving Letters Testamentary do you have legal authority to act on behalf of the estate.

Complete Executor Duties Checklist

Let me break down your responsibilities into phases, with detailed action items for each stage.

Phase 1: Immediate Actions After Death (First 2 Weeks)

1. Secure the Deceased's Property

Your responsibility: Protect estate assets from loss, theft, or damage.

Action items:

• Change locks on the deceased's residence if necessary
• Secure valuable personal property (jewelry, art, collectibles)
• Ensure adequate insurance coverage on real property
• Take possession of important documents (will, deeds, financial records)
• Protect business interests if applicable
• Secure vehicles and change registration if needed

Legal standard: California Probate Code Section 8400 requires executors to use "reasonable care and diligence" in managing estate property.

Liability warning: You can be held personally liable for losses caused by negligence in securing estate property.

2. Locate the Original Will

Your responsibility: Find and safeguard the original will.

Where to look:

• Deceased's home (safe, filing cabinet, desk)
• Attorney's office
• Bank safe deposit box (you'll need court order for access)
• With other important papers

Important: California requires the original will with original signatures. Photocopies are not acceptable unless the original is proven lost and specific procedures are followed.

3. Order Death Certificates

Your responsibility: Obtain official death certificates.

How many to order: 10-15 certified copies Where to order: County health department or funeral home Cost: $20-$30 per copy Time: 1-3 weeks for processing

You'll need death certificates for:

• Court filing
• Life insurance claims
• Bank and brokerage accounts
• Social Security Administration
• Veterans Administration
• Real estate transfers
• Vehicle transfers
• Each creditor

4. Identify and Notify Immediate Beneficiaries

Your responsibility: Inform beneficiaries named in the will about the death and upcoming probate process.

Best practice: Send a letter including:

• Notification of death
• Your role as executor
• Estimated timeline for probate
• Contact information for questions
• Request not to remove property from estate

5. Arrange for Immediate Expenses

Your responsibility: Ensure ongoing expenses are paid.

Priority payments (before probate opens):

• Funeral and burial expenses (up to $15,000 without court order per Probate Code §§8480, 8481)
• Mortgage payments (to prevent foreclosure)
• Property insurance
• Utilities (if property is unoccupied)

Funding source: Use estate funds if accessible; otherwise, you may need to pay personally and seek reimbursement from estate.

Phase 2: Filing for Probate (Weeks 3-8)

6. Hire a Probate Attorney

Your responsibility: Retain experienced legal counsel for the probate process.

Why you need an attorney:

• California probate is complex and technical
• Mistakes can result in personal liability
• Court will reject incomplete or incorrect filings
• Attorney protects you from beneficiary disputes
• Professional guidance expedites the process

Finding an attorney:

• Seek referrals from State Bar of California
• Look for attorneys specializing in probate
• Choose someone experienced in your county's probate court

Cost: Statutory fees based on estate value (see compensation section below)

7. Prepare and File Petition for Probate

Your responsibility: Initiate the formal probate process.

Required forms:

• Petition for Probate (Form DE-111)
• Order for Probate (Form DE-140)
• Duties and Liabilities of Personal Representative (Form DE-147)
• Notice of Petition to Administer Estate (Form DE-121)

Information needed:

• Decedent's full name, date of birth, date of death, last address
• Names and addresses of all heirs and beneficiaries
• Estimated value of estate assets
• Whether will waives bond requirement
• Request for Independent Administration authority (highly recommended)

Filing location: Superior Court probate division in the county where decedent resided

Los Angeles County: Stanley Mosk Courthouse, 111 N. Hill Street, Room 113, Los Angeles, CA 90012

Filing fee: $435-$500

8. Provide Notice to All Interested Parties

Your responsibility: Notify heirs, beneficiaries, and creditors about the probate case.

Notice requirements:

Personal notice (15 days before hearing):

• All persons named in the will
• All heirs at law (people who would inherit if there were no will)
• Known creditors

Published notice:

• Three consecutive weeks in newspaper of general circulation
• Must be court-approved publication

Proof of notice:

• File proof of service with court before hearing
• File proof of publication before hearing

Failure to provide proper notice can result in: Hearing continuance, delays, or invalidation of court orders.

9. Attend Initial Probate Hearing

Your responsibility: Appear in court for the hearing on your petition.

What happens:

• Judge reviews petition and supporting documents
• Judge confirms will is valid
• Judge appoints you as executor
• You take oath of office
• Court issues Letters Testamentary

Typical timeline: 6-8 weeks after filing petition

What to bring:

• Photo ID
• Original will (if not previously filed)
• Any written objections received

Can I send my attorney instead? In most cases, yes, but some judges prefer the executor to appear personally.

10. Receive Letters Testamentary

Your responsibility: Obtain multiple certified copies of Letters Testamentary.

What are Letters Testamentary? Official court documents proving your authority to act as executor.

How many copies to get: 10-15 certified copies Cost: $25-$30 per copy Where to order: Court clerk's office

You'll need Letters Testamentary for:

• Banks and financial institutions
• Investment companies
• Insurance companies
• Real estate transactions
• IRS
• Any entity holding estate assets

Important: Letters expire one year from date of issuance. You can obtain renewals if needed.

Phase 3: Estate Administration (Months 3-9)

11. Open Estate Bank Account

Your responsibility: Establish an account for estate funds.

Requirements:

• Letters Testamentary
• Estate Tax ID number (EIN)
• Death certificate

Best practices:

• Use title: "[Your Name], Executor of the Estate of [Deceased's Name]"
• Keep estate funds completely separate from personal funds
• Never commingle estate and personal money

Why this matters: Commingling funds can result in personal liability and difficulty in accounting.

12. Obtain Estate Tax ID Number (EIN)

Your responsibility: Apply for an Employer Identification Number for the estate.

How to obtain:

• Apply online at IRS.gov (fastest method, get EIN immediately)
• Or file Form SS-4 by mail

Why you need it: Required for estate bank account and filing estate income tax returns.

Cost: Free

13. Notify Government Agencies

Your responsibility: Inform relevant agencies about the death.

Social Security Administration:

• Report death (funeral home usually does this)
• Return any checks received after death
• Apply for survivor benefits if applicable

Veterans Administration:

• Report death if decedent was veteran
• Apply for burial benefits

California DMV:

• Report death to prevent vehicle registration renewals

Franchise Tax Board:

• File final state income tax returns

14. Notify Creditors

Your responsibility: Provide formal notice to creditors per California Probate Code Section 9050.

Required notices:

Published notice:

• Notice to Creditors form published in newspaper
• Must include: executor name, estate name, case number, deadline to file claims
• Published once per week for 3 consecutive weeks

Direct notice:

• Send actual notice to all known or reasonably ascertainable creditors
• Mail within 4 months of Letters being issued

Creditor claim deadline:

• Later of: (1) 4 months after Letters issued, OR (2) 60 days after direct notice sent

File proof with court:

• Proof of publication
• Proof of mailing to known creditors

15. Marshal Estate Assets

Your responsibility: Identify, locate, and take control of all estate assets.

Asset inventory checklist:

Real property:

• Primary residence
• Vacation homes
• Rental properties
• Undeveloped land
• Mineral rights

Financial accounts:

• Checking and savings accounts
• Money market accounts
• Certificates of deposit
• Brokerage accounts
• Stocks and bonds
• Mutual funds

Retirement accounts:

• IRAs, Roth IRAs
• 401(k), 403(b), 457 plans
• Pension plans
• Annuities

Life insurance:

• Individual policies
• Group life insurance
• Accidental death policies

Business interests:

• Sole proprietorships
• Partnership interests
• Corporate stock
• LLC membership interests

Personal property:

• Vehicles (cars, boats, RVs, motorcycles)
• Jewelry
• Art and collectibles
• Household furnishings
• Tools and equipment
• Firearms

Digital assets:

• Cryptocurrency
• Online accounts
• Websites
• Digital media

Intellectual property:

• Copyrights
• Trademarks
• Patents
• Royalties

Other assets:

• Safe deposit box contents
• Storage unit contents
• Precious metals
• Lawsuits or claims
• Money owed to decedent

16. Manage and Protect Estate Assets

Your responsibility: Act as a prudent person would in managing the estate property.

Ongoing duties:

Real property:

• Maintain property insurance
• Pay mortgage, property taxes, HOA dues
• Maintain landscaping and repairs
• Secure vacant properties
• Collect rent from tenants
• Handle tenant issues

Investment accounts:

• Monitor investments
• Maintain prudent investment strategy
• Avoid risky investments
• Don't commingle with personal investments

Business interests:

• Make decisions about continuing or closing business
• Hire managers if needed
• Pay employees and vendors
• File business tax returns

Personal property:

• Store safely
• Maintain insurance
• Preserve value

Legal standard: California Prudent Investor Rule (Probate Code §§16045-16054) applies.

17. Prepare Inventory and Appraisal

Your responsibility: File complete inventory of all estate assets with formal appraisals.

Timeline: Within 4 months of Letters being issued (Probate Code §8800)

Form: Inventory and Appraisal (Form DE-160)

Process:

1. List all estate assets
2. Provide your estimate of value
3. Court appoints probate referee
4. Referee conducts formal appraisals
5. Referee completes appraisal section
6. File completed form with court

Probate referee appraises:

• Real property
• Business interests
• Personal property
• Stocks and securities (unless traded on exchange)

Probate referee does NOT appraise:

• Cash accounts (you provide bank statement)
• Publicly traded stocks (you provide market value)

Referee fee: 0.1% of appraised value

Extension: You can request extension if needed, but must file before 4-month deadline expires.

18. Pay Estate Debts and Expenses

Your responsibility: Pay valid debts and ongoing expenses from estate funds.

Priority of payment (Probate Code §§11420-11426):

1st Priority: Funeral expenses (up to $15,000) 2nd Priority: Estate administration costs 3rd Priority: Secured debts (mortgages, car loans) 4th Priority: Medical expenses from last illness 5th Priority: Judgments and wage claims 6th Priority: All other debts

Debts you must pay:

• Valid creditor claims filed within deadline
• Ongoing secured debts (mortgage, car payments)
• Property taxes
• Income taxes
• Final utility bills

Debts you should NOT pay:

• Claims filed after deadline
• Disputed claims (file objection instead)
• Debts you believe are invalid
• Collection attempts without formal claim

Important: If you pay debts out of proper priority order, you can be personally liable to creditors who should have been paid first.

19. Respond to Creditor Claims

Your responsibility: Review and respond to all creditor claims filed.

For each claim, you must:

1. Determine if claim is valid
2. Verify amount owed
3. Check if claim was timely filed
4. File response with court:
   • Allow claim (if valid), OR
   • Reject claim (if invalid or untimely), OR
   • Allow in part and reject in part

Timeline: Response due within 30 days of claim being filed

If you reject a claim: Creditor has 90 days to file lawsuit against estate, or claim is barred forever.

If you allow a claim: Pay from estate funds according to priority.

20. File Tax Returns

Your responsibility: File all required tax returns for decedent and estate.

Required returns:

Decedent's final income tax returns:

• Federal Form 1040 (due April 15 following year of death)
• California Form 540 (due April 15 following year of death)
• Include all income through date of death

Estate income tax returns (if estate earns income):

• Federal Form 1041 (due annually until estate closes)
• California Form 541 (due annually until estate closes)
• Report income earned by estate during administration

Estate tax return (if applicable):

• Federal Form 706 (due 9 months after death, if estate exceeds $13.61M)
• California has no state estate tax

Property tax reassessment:

• File claim for parent-child or grandparent-grandchild exclusion if applicable
• File timely to avoid property tax increases under Prop 19

Sales tax returns:

• If estate continues business operations

Employment tax returns:

• If estate has employees

Consider hiring: Tax professional or CPA for complex estates.

21. Sell Estate Assets (If Necessary)

Your responsibility: Liquidate assets as needed to pay debts or make distributions.

Selling real property:

With Independent Administration:

• Can sell without court confirmation if will doesn't prohibit it
• Must follow specific notice requirements
• Beneficiaries can object
• Simpler and faster process

Without Independent Administration:

• Must file Petition for Sale of Real Property
• Requires court hearing and confirmation
• Subject to overbidding procedure
• Adds 6-8 weeks to timeline

Process:

1. Hire real estate agent
2. List property at fair market value
3. Accept offer
4. Open escrow
5. If court confirmation required, file petition
6. Attend confirmation hearing
7. Close escrow after confirmation

Selling personal property:

• Can sell without court approval if Independent Administration
• Must get fair market value
• Consider auction for valuable collections

Selling securities:

• Can sell stocks, bonds, mutual funds without court approval
• Prudent to diversify concentrated positions
• Document decisions in case questions arise

Phase 4: Final Distribution (Months 9-15)

22. Prepare Estate Accounting

Your responsibility: Account for every dollar that came into or went out of the estate.

Accounting must include:

• Beginning inventory value
• All receipts (income, asset sales, etc.)
• All disbursements (debts paid, expenses, etc.)
• Current value of remaining assets
• Proposed distribution to beneficiaries

Format: Can use court form or formal accounting prepared by attorney/accountant

Supporting documents:

• Bank statements
• Receipts for expenses
• Bills and invoices
• Canceled checks or wire confirmations

Standard: Must be detailed enough that beneficiaries can verify all transactions.

23. Distribute Specific Bequests

Your responsibility: Give specific items left to specific beneficiaries.

Examples:

• "My wedding ring to my daughter Sarah"
• "My 2015 Toyota Camry to my son Michael"
• "My coin collection to my nephew James"

Timing: Can distribute specific bequests after creditor period expires and before final distribution hearing if estate has sufficient funds to pay all debts.

Get receipts: Have beneficiary sign receipt acknowledging delivery of property.

24. Resolve Disputes

Your responsibility: Address any disputes that arise during administration.

Common disputes:

• Beneficiary challenges to accounting
• Disputes over property valuations
• Claims executor breached fiduciary duty
• Disagreements about will interpretation
• Contests over personal property distribution

Options for resolution:

• Informal negotiation
• Mediation
• Court hearing

Important: Document all decisions and get court approval for controversial actions.

25. Prepare Final Petition for Distribution

Your responsibility: Request court approval to close estate and distribute assets.

Required form: Petition for Final Distribution (Form DE-140)

Must include:

• Final accounting
• Proposed distribution plan
• Request for statutory executor fees
• Request for attorney fees
• Request to discharge executor

Attach:

• Receipts from partial distributions
• Evidence creditor period expired
• Tax clearances if available

File: After all debts paid, taxes filed, and minimum time periods elapsed

26. Provide Notice of Final Petition

Your responsibility: Notify all beneficiaries of final hearing.

Notice requirement: 15 days before hearing

Send to:

• All beneficiaries
• Any creditors with pending claims
• Any party who requested special notice

Include:

• Copy of petition
• Hearing date, time, location
• Their right to object

27. Attend Final Hearing

Your responsibility: Appear at hearing on final petition.

What happens:

• Judge reviews accounting
• Considers any objections
• Approves fees
• Orders distribution
• Discharges executor

If objections filed: Hearing may require testimony and evidence. Consider settling beforehand if possible.

Final order: Specifies exactly how assets are distributed and approves your actions as executor.

28. Make Final Distributions

Your responsibility: Distribute assets to beneficiaries as ordered by court.

Process:

1. Wait for final order to become final (usually 30 days if no appeal)
2. Transfer titled assets (real estate, vehicles)
3. Write checks from estate account for cash distributions
4. Transfer securities
5. Deliver personal property

Get receipts: Have each beneficiary sign acknowledgment of receipt.

Keep copies: Maintain complete file in case questions arise later.

29. Close Estate Accounts

Your responsibility: Close estate bank and investment accounts.

Process:

1. Ensure all checks cleared
2. Ensure all distributions completed
3. Close accounts
4. Keep final statements

Don't close too early: Keep accounts open until absolutely certain all obligations are satisfied.

30. File Final Report and Petition for Discharge

Your responsibility: File final papers with court.

Include:

• Report that all distributions completed
• All receipts from beneficiaries
• Request for discharge

Court issues: Order for Final Discharge, relieving you of further duties.

Keep records: Maintain complete estate file for at least 3 years in case of audit or questions.

Executor Compensation in California

As executor, you're entitled to compensation for your work.

Statutory Executor Fees

California Probate Code Section 10800 sets statutory fees based on estate value:

Estate Value	Executor Fee
First $100,000	4% ($4,000)
Next $100,000	3% ($3,000)
Next $800,000	2%
Next $9,000,000	1%
Next $15,000,000	0.5%

Example for $1M estate: $23,000

Important Tax Consideration

Executor fees are taxable income to you personally (subject to income tax).

Inheritances are tax-free to beneficiaries.

If you're also a beneficiary: Consider waiving executor fees because:

• Fees are taxable to you
• Fee amount reduces estate value
• Reduces your inheritance as well
• Usually not worth the tax hit unless you're a minor beneficiary

Extraordinary Compensation

You can petition for extra compensation beyond statutory fees for:

• Extraordinary services
• Unusual complications
• Litigation
• Business operations

Must prove: Services were outside normal executor duties and provided benefit to estate.

Executor's Fiduciary Duties

As executor, you owe fiduciary duties to beneficiaries—the highest duty recognized by law.

Duty of Loyalty

Requirement: Act solely in the best interests of beneficiaries, not yourself.

Prohibited actions:

• Self-dealing (buying estate assets yourself)
• Conflicts of interest
• Favoring one beneficiary over others
• Using position for personal gain

Duty of Impartiality

Requirement: Treat all beneficiaries fairly and equally.

Must:

• Not favor one beneficiary over another
• Distribute according to will terms
• Give equal access to information

Duty of Care

Requirement: Use reasonable care and skill in managing estate.

Standard: How a prudent person would manage their own property.

Duty to Keep Beneficiaries Informed

Requirement: Provide information about estate administration.

Best practices:

• Send quarterly status updates
• Respond promptly to questions
• Provide copies of accountings
• Explain delays or complications

Duty Not to Commingle

Requirement: Keep estate property completely separate from personal property.

Must:

• Use estate bank account only for estate funds
• Never mix estate and personal money
• Never "borrow" from estate (even temporarily)

Violation consequences: Personal liability, removal as executor, potential criminal charges.

Duty to Account

Requirement: Keep accurate records of all transactions.

Must:

• Document every receipt
• Document every disbursement
• Maintain receipts and invoices
• Provide accounting to beneficiaries

Executor Liability and Protection

When Can You Be Held Personally Liable?

Breach of fiduciary duty:

• Self-dealing
• Negligence
• Fraud
• Commingling funds

Improper distributions:

• Distributing before paying all debts
• Paying debts out of priority order
• Distributing to wrong beneficiaries

Tax issues:

• Failing to file required tax returns
• Failing to pay estate taxes

Negligence:

• Allowing property to deteriorate
• Making poor investment decisions
• Failing to collect estate assets

How to Protect Yourself

1. Hire experienced attorney: Don't try to handle probate alone.

2. Get court approval: For questionable actions, file petition seeking court approval. Court approval protects you from liability.

3. Document everything: Keep detailed records of all decisions and actions.

4. Communicate with beneficiaries: Keep them informed and get their input on major decisions.

5. Get insurance: Consider executor's bond or fiduciary liability insurance.

6. Don't rush: Take time to do things correctly rather than quickly.

7. Request receipts: Get signed receipts from every beneficiary for distributions.

8. Treat estate money as if it's not yours: Because it isn't.

When to Decline Appointment as Executor

Being executor is not mandatory. You can decline if:

• You don't have time for the extensive responsibilities
• You live far away from the estate property
• There are family conflicts that make the role impossible
• Your own health issues prevent you from serving
• You have conflicts of interest
• You don't feel capable of handling the duties

How to decline:

• File declination with court before appointment
• Court will appoint successor named in will
• If no successor, court appoints administrator

No shame in declining: Better to decline than to serve poorly.

Related Articles

Essential resources for California executors:

• How Long Does Probate Take in California? - Understand the complete probate timeline you'll manage as executor.

• How Much Does Probate Cost in California? - Statutory fees including executor compensation and total probate expenses.

• Letters Testamentary California - How to obtain the legal authority you need to act as executor.

• How to File Probate in Los Angeles County - Step-by-step guide to initiating the probate process.

• How to Sell a House in Probate California - One of your most important duties if the estate includes real property.

Get Professional Help with Executor Duties

Being an executor involves complex legal responsibilities, significant time commitment, and potential personal liability. You don't have to navigate this alone.

Call (818) 291-6217 to schedule a consultation at my Glendale office, or complete our probate questionnaire to get started.

As a California probate attorney who has guided hundreds of executors through successful estate administrations, I provide step-by-step guidance, handle all court filings, protect you from liability, and help you fulfill your duties efficiently and properly.

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About the Author

Rozsa Gyene (State Bar No. 208356) is a California estate planning and probate attorney serving Glendale, Burbank, Pasadena, and throughout Los Angeles County. With extensive experience guiding executors through California probate, Rozsa provides practical advice and professional representation for estate administration.

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Disclaimer: This article provides general information about California executor duties and should not be construed as legal advice. Every situation is unique. California laws change regularly, and this article reflects laws in effect as of January 2025. Consult with a qualified California probate attorney about your specific circumstances as executor.