Settling an estate in California: the executor's checklist

State content checked 2026-09 · 23 steps · rule table 2026.09.1

Being named executor in California is a 12–18 month job nobody trained you for. This is the whole sequence — what California requires of you, what is merely sensible, and which statute each requirement comes from.

The California rules an executor is held to

Custodian of a will must deliver it to the superior court clerk within 30 days of learning of the death, and mail a copy to the named executor.read at source

30 days

Cal. Prob. Code §8200(a) · last checked 2026-09-05

Creditor claims are due the later of 4 months after letters are first issued, or 60 days after notice of administration is delivered to the creditor.read at source

4 months / 60 days

Cal. Prob. Code §9100(a) · last checked 2026-09-05

Inventory and Appraisal (DE-160) is due within 4 months after letters are first issued.read at source

4 months

Cal. Prob. Code §8800(b) · last checked 2026-09-05

Small-estate affidavit limit for deaths on or after April 1, 2025.read at source

$208,850

Cal. Prob. Code §13100; Judicial Council form DE-300 · last checked 2026-09-05

Personal representative's statutory commission: 4% first $100k, 3% next $100k, 2% next $800k, 1% next $9M, 0.5% next $15M, court-determined above $25M. Computed on the value of the estate accounted for, WITHOUT subtracting encumbrances or debts.read at source

4/3/2/1/0.5%, gross base

Cal. Prob. Code §10800; attorney's identical schedule at §10810 · last checked 2026-09-05

California specifics

California specifics: small-estate affidavit available for smaller estates (threshold adjusts periodically — confirm the current figure); creditor claim period generally runs 4 months after Letters are issued; the Inventory & Appraisal (form DE-160) with a probate referee is generally due within 4 months of Letters. General information, not legal advice — confirm with the court.

The full checklist, in order

Steps are grouped the way the work actually arrives. Required marks a duty backed by a citation; Recommended marks something that protects you or the estate but is not itself a legal obligation.

1. Immediate matters

Order certified death certificates (10–12 copies)Recommended

Nearly every institution requires an original certified copy.

How: Order through the funeral home or the county recorder / vital records office.

Locate the original willRequired

California requires whoever holds the will to deliver it to the superior court clerk within 30 days of learning of the death, and to mail a copy to the executor named in it (Prob. Code §8200).

How: Check the safe, files, and safe-deposit box; ask their attorney. Deliver the original to the county superior court clerk.

Cal. Prob. Code §8200(a) · last checked 2026-09-05read at source

Secure the home and vehiclesRecommended

You are responsible for protecting estate property from loss starting now.

How: Lock up, collect keys, consider re-keying, keep utilities on for now.

Forward the mail to yourselfRecommended

The mail reveals accounts and bills you don't know about.

How: USPS forwarding as 'executor for the estate of…'. Photograph everything into Settle.

Notify the Social Security AdministrationRecommended

Stops benefit payments that would have to be repaid. Survivor benefits are separate — nobody starts them for you.

How: The funeral home usually reports the death — confirm by calling SSA at 1-800-772-1213. If a surviving spouse or child may qualify for survivors benefits or the $255 lump-sum death payment, they must apply themselves; you cannot apply online. Ask about the benefit paid for the month of death, which often has to be returned.

2. Securing the estate

Check if the estate qualifies for California's small-estate affidavitRecommended

Qualifying estates can skip full probate entirely — months faster and far cheaper.

How: Compare the estate's probate assets against California's current small-estate threshold (about $208,850 for deaths on/after April 1, 2025; it adjusts periodically). Confirm the current figure with the court's self-help center.

Cal. Prob. Code §13100; Judicial Council form DE-300 · last checked 2026-09-05read at source

Gather key documents into one placeRecommended

Statements, deeds, titles, tax returns recur constantly through settlement.

How: Photograph everything into Settle as you find it.

Check homeowners insurance on the empty homeRecommended

Vacancy can limit or void coverage; an uninsured loss drains the estate.

How: Call the insurer and ask about a vacancy endorsement.

File the probate petition (DE-111) with the superior courtMay be required

Until Letters issue, institutions won't deal with you.

How: File in the county where they lived; the court sets a hearing typically several weeks out. Many executors handle simple estates with the court's self-help resources.

Get an EIN for the estateMay be required

Needed for the estate bank account and tax filings.

How: Free at irs.gov, 15 minutes online.

Open an estate bank accountRecommended

Never mix estate money with your own.

How: Bring Letters, EIN, and a death certificate to the bank.

3. Notifications & claims

Notify banks and financial institutionsRecommended

Freezes accounts against fraud; starts transfers.

How: Write to each institution with a certified death certificate and, once the court issues them, a copy of your Letters. Log who you contacted and when in Settle so you can show the follow-up trail.

File life insurance claimsRecommended

Policies pay beneficiaries directly and often quickly.

How: Call each insurer with policy number + death certificate.

Close credit cards and notify credit bureausRecommended

Stops fees and identity theft.

How: Notify issuers, then Equifax, Experian, TransUnion.

Mail notice to known creditors — claims window runs ~4 months from LettersRequired

California's creditor claim period generally ends 4 months after Letters issue (or 60 days after notice to a known creditor, if later). Distributing before it closes risks personal liability.

How: Mail the Notice of Administration (DE-157) to known creditors. Track who has filed claims in Settle.

Cal. Prob. Code §9100(a) · last checked 2026-09-05read at source

Cancel subscriptions and recurring chargesRecommended

Small drains add up over a long settlement.

How: Bank statements and forwarded mail reveal them.

4. Inventory & valuation

File the Inventory & Appraisal (DE-160) — generally due within 4 months of LettersRequired

California requires a formal inventory appraised by the court-assigned probate referee.

How: Settle's inventory report gives you the asset list; non-cash assets are valued by the probate referee assigned to your case.

Cal. Prob. Code §8800(b) · last checked 2026-09-05read at source

Coordinate valuations with the probate refereeMay be required

Date-of-death values set tax basis and drive distribution.

How: The referee appraises non-cash assets; keep reports in Settle.

5. Administration

Keep paying legitimate ongoing bills from the estate accountRecommended

Protects estate value; order of payment matters if funds are tight.

How: Estate account only. If the estate may be insolvent, pause and get advice.

File the final income tax returns (federal + California)May be required

Penalties accrue against the estate if missed.

How: A CPA with estate experience is usually worth it — hand them Settle's reports.

Reimburse your out-of-pocket expensesRecommended

Documented expenses come back to you from the estate.

How: Settle's ledger tracks 'paid personally' items; reimburse with a paper trail.

6. Distribution & closing

Distribute to beneficiaries (after the claims window closes)May be required

Early distribution creates personal liability.

How: Follow the will. Get a signed receipt from every beneficiary and keep them — the court wants them before it discharges you (Ex Parte Petition for Final Discharge and Order, form DE-295).

File the final accounting / petition for final distributionMay be required

The court signs off on your stewardship and discharges you.

How: Generate Settle's Ledger and Inventory reports; file the petition; keep records for several years.

Settle builds this checklist into a plan you can actually work

The steps above, ordered for your situation in California, with the deadlines on a calendar, your documents attached to the step that needs them, and an expense ledger for everything the estate owes you back. The plan itself is free.

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How to check us

Every figure on this page links to the statute or court source it came from and shows the date we last read it. All 9 citations on this page have been read against the primary statute text.

The full registry, including everything we have not confirmed, is published at Where the state information comes from. If the court or your attorney gave you a different date, please tell us at [email protected] — it is the fastest way to get it fixed for the next executor.