Blog · Trusts and Wills

What Does a Successor Trustee Do After Death in California? The First Year, Step by Step

What does a successor trustee do after death in California? In short, they take over the trust, tell the family, protect the property, pay the bills and taxes, and then hand out what is left the way the trust says. California law puts real deadlines on some of those steps, and a couple of them start running in the first two months.

A lot of people say yes to being a parent's successor trustee years before anything happens. Then the call comes, and they are holding a binder they have never read.

Quick note on who is talking. opfinances.com is a licensed life insurance and annuity agency in Los Gatos. We are not a law firm, not a tax adviser, not a financial advisor, and not a fiduciary. We are also a LegalShield associate, which you will see mentioned below. This is general education about how the rules work, not legal advice.

The short version

• Within 60 days after the death makes the trust irrevocable, the trustee must mail a notice to every beneficiary and every heir (Probate Code 16061.7).
• That notice starts a contest clock: 120 days from service, or 60 days after a copy of the trust is delivered during that window, whichever is later.
• If the trust owned California real estate, the trustee files a change in ownership statement with the county within 150 days after the date of death.
• The trust usually needs its own tax ID after the death, and the trustee has to account to current beneficiaries at least once a year.
• A trustee owes a duty of loyalty, has to keep trust property separate, and is entitled to reasonable pay if the trust is silent.

The first weeks are about finding the documents and taking control.

The first jobs are practical. Order several certified death certificates. Find the original trust, every amendment, and the pour over will that usually sits next to it. Read the trust start to finish, because it tells you who gets what, when, and what powers you have.

Then figure out what the trust actually owns. Look for recorded deeds that name the trust, bank and brokerage accounts titled to it, and the trust's schedule of assets. Anything still in the person's own name is outside the trust, and if it is big enough it may need probate. Our post on the pour over will in California explains how that leftover property gets to the trust, and our California probate threshold post covers the dollar line.

You prove your authority with a certification of trust.

Banks and title companies will ask to see that you are the trustee. Under Probate Code section 18100.5, a trustee may give them a certification of trust instead of a full copy of the trust instrument. Someone who relies on a certification without knowing it is wrong is not liable for doing so, which is why most institutions accept it.

The notice to heirs within 60 days is the first hard deadline.

When a revocable trust becomes irrevocable because of a settlor's death, Probate Code section 16061.7 requires the trustee to serve a notice. It goes to each beneficiary and to each heir of the person who died, even heirs the trust leaves out. It has to go out no later than 60 days after the death, by mail to the last known address. If the trust has a charitable beneficiary, the Attorney General gets one too.

The notice has to include who created the trust and the date it was signed, the name, address and phone number of each trustee, the address where the trust is administered, and a statement that the person can ask for a complete copy of the trust terms. It also has to carry a warning, in at least 10 point bold type, that the person cannot bring an action to contest the trust more than 120 days after the notice is served, or 60 days after a copy of the trust terms is delivered during that 120 day period, whichever is later. Section 16061.8 sets the same deadline.

Skipping the notice can cost the trustee personally.

Under section 16061.9, a trustee who fails to notify a beneficiary is responsible for the damages, attorney's fees and costs that failure causes, unless the trustee made a reasonably diligent effort. The person who wrote the trust cannot waive this notice either. The statute says any such waiver is void. And if a beneficiary or heir asks for a copy of the trust terms, section 16061.5 says the trustee has to provide it.

Successor trustee duties in California run on a few core rules.

The steps above have dates. The duties below apply the whole time you serve, and they are where most trustee disputes start.

• Loyalty. The trustee has to run the trust solely in the interest of the beneficiaries (Probate Code 16002). That generally rules out buying the house yourself at a friendly price without proper approval.
• Keep it separate. Trust property stays separate from your own and gets titled as trust property (Probate Code 16009). Open a trust account.
• Keep people informed. The trustee has a duty to keep beneficiaries reasonably informed about the trust and how it is being run (Probate Code 16060).
• Account. The trustee accounts at least once a year, when the trust ends, and when the trustee changes, to each beneficiary who can currently receive income or principal (Probate Code 16062), with some exceptions for older trusts.
• Get paid fairly. If the trust does not say what the trustee earns, the trustee is entitled to reasonable compensation under the circumstances (Probate Code 15681).

Trust administration steps in California for the house, the bills and the taxes.

Once notice is out and the accounts are under control, the work shifts to the property itself. Most families care most about the house, so start there.

File the change in ownership statement within 150 days.

When someone dies owning California real estate through a trust, Revenue and Taxation Code section 480 says the trustee files a change in ownership statement with the county recorder or assessor in each county where the person owned real property, within 150 days after the date of death. This is the form the assessor uses to decide whether the property gets reassessed. Whether a child keeps the parent's property tax base is its own question, and a big one, so ask early.

Deal with creditors before you hand out money.

A trustee may file a notice to creditors with the court and then publish and serve it (Probate Code 19003). It is optional, but it gives the trust a firm cutoff. Once notice is given, a creditor has to file a claim by the later of four months after the first publication or 60 days after actual notice is mailed or delivered to them (Probate Code 19100). Many family trusts with few debts skip it. If there are medical bills, a business, or someone threatening a lawsuit, it is worth talking to an attorney about. Our answer on whether children inherit their parent's debt covers what heirs owe and what they don't.

Get a tax ID and plan for Form 1041.

While the person was alive, a revocable trust usually reported under their Social Security number. The IRS instructions for Form 1041 say a qualified revocable trust has to get a new taxpayer ID after the death. The trustee files Form 1041 to report the trust's income, and the instructions set the filing threshold at $600 or more of gross income for the year. There is also an election, under section 645, that lets the trust be treated as part of the estate for income tax purposes for a period. A tax preparer should make that call. Many inherited assets also get a new tax basis at death, which our answer on the step up in basis for an inherited house explains.

Distribution comes last, and timing it right protects the trustee.

The final job is handing out what is left, exactly as the trust says, and closing the accounts. Section 16061.9 lets a trustee consider whether the contest period has run out when timing distributions. In practice, many trustees hold off on big distributions until the 120 day window has passed and the final bills and taxes are known.

Life insurance often moves faster than the trust. A policy with a named beneficiary pays that person directly, outside the trust and outside probate. If the trust is the beneficiary, the money comes to the trustee and follows the trust's terms. Our life insurance page explains how we help families line coverage up with the rest of the plan.

A worked example with illustrative dates and numbers.

These numbers are illustrative only. Say a Los Gatos mother dies on March 2, 2026. Her trust holds the house and a brokerage account, together worth $1,800,000, and leaves everything equally to three children. The oldest is the successor trustee.

The 60 day notice must go out by May 1, 2026. Say the trustee mails it on April 10. The contest window then runs 120 days from service, to about August 8, unless a beneficiary gets a copy of the trust late in that window, which can push it out. The change in ownership statement for the house is due within 150 days of death, so by July 30, 2026.

In September, the house is sold and the bills are paid. The trustee keeps a $30,000 reserve for the final Form 1041 and closing costs, which leaves $1,770,000. Each child gets $590,000. The trustee gives everyone a written account showing what came in, what went out and why, then distributes the reserve once the last return is filed.

When a successor trustee should bring in help.

So what does a successor trustee do after death in California when the trust is not simple? The job gets harder when siblings disagree, a beneficiary is a minor or has special needs, the trust owns a business or rental, or someone hints at a contest. That's a good time for a short consult with a trust attorney. A legal plan membership is one way to get access to provider law firms for that kind of question.

If you are the trustee and a parent owned life insurance or annuities, we can help you find the policies and file the claims. Reach us through our contact page. And if you are setting up your own trust now, our post on how long probate takes in California shows what your successor trustee avoids when the trust is fully funded.

FAQ

Questions people ask.

What does a successor trustee do after death in California?

They take control of the trust property, mail the required notice to beneficiaries and heirs within 60 days, file the county change in ownership statement for any real estate within 150 days, get a tax ID, pay debts and taxes, keep beneficiaries informed, and distribute what is left under the trust's terms.

How long does a beneficiary have to contest a trust in California?

Under Probate Code 16061.8, 120 days from the date the trustee's notice is served, or 60 days from the date a copy of the trust terms is delivered during that 120 day period, whichever is later.

Does a successor trustee get paid in California?

If the trust does not set the pay, Probate Code 15681 entitles the trustee to reasonable compensation under the circumstances. Many family trustees choose to waive it.

Does a trust need its own tax ID after the person dies?

Generally yes. The IRS instructions for Form 1041 say a qualified revocable trust must get a new taxpayer identification number after the death, and the trustee files Form 1041 when the trust has $600 or more of gross income in a year.

Getting it done

Getting the documents in place.

Reading about a will or a trust does not put one in place. If you want an attorney to draft or review your will, living trust, or power of attorney, a LegalShield membership gives you access to a provider law firm for a flat monthly fee instead of an hourly bill. You can also call with a question before it turns into a problem.

See LegalShield plans

Disclosure: Michael Le, the licensed agent behind opfinances.com, is also an independent LegalShield associate and may earn a commission if you enroll. LegalShield is not a law firm; it provides access to legal services offered by independent provider law firms. On Point Finances is not a law firm and does not give legal advice. Plan prices and coverage vary by state.

Where this fits.

This post covers one piece of a bigger plan. Life Insurance walks through the whole decision, and the answer library takes the follow up questions one at a time.

On Point Finances is a licensed insurance agency, not a tax, legal, or investment adviser. This post is general education, not a recommendation, and reading it does not create a client relationship.

Start with a conversation

Sources

• California Probate Code section 16061.7, trustee notice when a trust becomes irrevocable
• California Probate Code section 16061.8, deadline to contest a trust
• California Probate Code section 16062, trustee's duty to account
• California Revenue and Taxation Code section 480, change in ownership statement after a death
• California Probate Code section 19100, deadline for creditor claims against a trust
• IRS, Instructions for Form 1041

Checked November 8, 2026. Rules and limits change; confirm current figures with the source or your own tax or legal professional before acting.