Executor Duties in California

The personal representative must publish notice of the petition and give notice of administration to known or reasonably ascertainable creditors (Notice of Administration to Creditors, DE-157); creditors generally have the later of four months after letters issue or 60 days after notice is mailed to file claims. Within four months after letters are first issued, the representative files an Inventory and Appraisal (DE-160), with non-cash assets usually valued by a probate referee, plus a certification about change-in-ownership statements for real property. The representative must petition for final distribution or report on the status of administration within one year after letters issue (18 months if a federal estate tax return is required), then file a final account (unless waived) and distribute under court order.

Letters are issued by the superior court in the county where the decedent lived. A person filing a Petition for Probate (DE-111) asks to probate the will and be appointed executor (letters testamentary), or, with no will, administrator (letters of administration); the filing fee is typically $435 unless waived. Notice of the hearing is mailed to heirs and beneficiaries and published in a newspaper. If the judge appoints the representative, the representative files any required bond and a duty statement, and the clerk issues letters. A person has no power to administer the estate until letters are issued (a named executor may pay funeral costs and protect property before then). Bond can be waived by the will or by all beneficiaries in writing.

A creditor must file a claim by the later of: 4 months after letters are first issued to a general personal representative, or 60 days after notice of administration is mailed or personally delivered to that creditor. This does not extend the separate one-year limit after death for suing on the decedent's debts.