Administration · 12 min

What a trustee does in California

If someone has named you as a trustee or successor trustee, you have taken on a legal role with specific duties. Understanding those duties before you need to act makes a difficult time easier.

What you'll learn

  • The fiduciary standard trustees are held to in California
  • What a successor trustee must do in the first 90 days after the grantor dies
  • How to handle trust assets: investments, real estate, and accounts
  • When to hire a trust administration attorney vs. handle tasks yourself

Step by step

  1. Understand your fiduciary duty. A trustee in California must act in the best interest of the beneficiaries, not their own interest. This includes the duty of loyalty (no self-dealing), the duty of prudent investment (manage assets reasonably), the duty to account (keep records and report to beneficiaries), and the duty of impartiality when there are multiple beneficiaries.
  2. Secure and inventory assets. As soon as you assume the role of successor trustee, locate all trust documents, identify every asset in the trust, and secure them. This includes bank accounts, investment accounts, real estate, vehicles, and personal property. Change locks on real property if necessary to prevent loss.
  3. Notify beneficiaries and agencies. California law requires you to notify all trust beneficiaries and heirs within 60 days of the grantor's death. You must also notify the California Franchise Tax Board and Social Security Administration of the death. Keep copies of every notice you send.
  4. Distribute assets and close the trust. After paying valid debts, taxes, and administration expenses, distribute remaining assets to beneficiaries as the trust directs. Get signed receipts from each beneficiary. Once all distributions are complete and accounts are closed, prepare a final accounting and formally terminate the trust.
Important

Trustees who breach their fiduciary duties can be held personally liable in California. If the estate is complex or relationships are strained, consult a trust administration attorney early.

Rather have an attorney handle it?

Get matched with a vetted, licensed estate-planning attorney across San Diego County. A real person picks up.

Serving San Diego County

Ready to get your estate plan handled by the right attorney?

Call for a free consultation and we will match you with a vetted, licensed estate-planning attorney.