What Are My Duties as Trustee in California?

California requires the successor trustee to notify qualified beneficiaries of the trust's existence and the trustee's contact information within 60 days of the grantor's death.Cal. Prob. Code § 15000 et seq.Verified May 31, 2026 The notice typically includes the trustee's name and address, and the beneficiary's right to request trust information.

When the grantor dies, the revocable trust becomes irrevocable and requires its own EIN (Employer Identification Number) from the IRS. The trustee must file Form 1041 (U.S. Income Tax Return for Estates and Trusts) for any income earned by trust assets after the date of death. The trust may also need to file a California state income tax return.

California requires trustees to maintain detailed records of all trust transactions, including income, expenses, distributions, and investment decisions.Cal. Prob. Code § 15000 et seq.Verified May 31, 2026 Beneficiaries have the right to request accountings. Proper documentation protects the trustee from liability claims and provides transparency for beneficiaries.

Trustee compensation in California is based on reasonable compensation for the services performed. Professional trustees typically charge 0.5-1.5% of trust assets annually. Individual (non-professional) trustees often reference executor fee guidelines (2-5% of estate value) as a benchmark. See the California trustee compensation guide for details.

Trust administration in California typically takes 6-12 months, compared to 12-18 months for average probate cases.Cal. Prob. Code §§ 10800, 10810 (statutory fee schedule: 4%/3%/2%/1%/0.5%/reasonable on gross estate value), 13100 (personal property affidavit), 13200 (real property affidavit), 13150-13157 (primary residence succession; amended by AB 2016, Stats. 2024, ch. 331, eff. Jan 1, 2025), 890 (CPI adjustment mechanism: April 1 every 3 years). Small estate thresholds verified against courts.ca.gov self-help page (deaths on/after April 1, 2025: § 13100 = $208,850, § 13200 = $69,625, §§ 13150-13157 primary residence = $750,000; next adjustment April 1, 2028). § 8480 (bond required before letters), § 8481 (will waiver or all-beneficiary written waiver; court retains good-cause authority), §§ 8901-8902 (probate referee appraises all non-cash assets), § 8961 (0.1% commission), § 8963 ($75 min, $10K max), § 8120 (publication of notice of petition), §§ 10400-10592 (IAEA independent administration), § 9100 (creditor claims: later of 4 months from letters or 60 days from notice). Verified 2026-05-31.Verified May 31, 2026 Trust creditors have 12 months to file claims, compared to 4 months for probate creditor claims. Trust administration avoids court involvement, public filings, and many of the procedural delays associated with probate. See the California estate settlement guide for a complete overview.