Successor Trustee Step-by-Step Checklist for 2025 in California

Serving as a successor trustee in California is both an honor and a legal responsibility. When the creator of a trust (the “settlor”) passes away or becomes incapacitated, the successor trustee must step in to manage and administer the trust according to its terms and California law.

If you’re in this position, you may be asking: Where do I start? What are my duties? What steps must I take?

To help, we’ve created this clear and practical California Successor Trustee Checklist to guide you through the process.

✅ Step 1: Locate and Review the Trust Document

• Obtain a full copy of the trust agreement and any amendments

• Read the document carefully to understand:

  
  

  • Who the beneficiaries are

  • What assets are included in the trust

  • Your powers and duties as a trustee

  
  

📌 Tip: You may also need to locate other estate planning documents such as a pour-over will, certificate of trust, or property schedules.

✅ Step 2: Accept the Role of Trustee

• Sign an Affidavit or Certification of Successor Trustee

• Notarize the document (especially if you’ll be dealing with banks or real estate)

• Provide your contact information to beneficiaries and financial institutions

💡 You are not obligated to serve—if you wish to decline, you must formally resign or disclaim the appointment.

✅ Step 3: Obtain a Tax ID Number and Open a Trust Account

• Apply for an EIN (Employer Identification Number) from the IRS online

• Open a bank or brokerage account in the name of the trust

• Never use your personal account for trust funds

All income, distributions, and expenses related to the trust should flow through this dedicated account.

✅ Step 4: Notify Beneficiaries and Heirs

Under California Probate Code § 16061.7, you must provide a Notice of Trust Administration to all legal heirs and trust beneficiaries within 60 days of the settlor’s death.

This notice informs them of:

• The existence of the trust

• Their right to request a copy

• Their deadline to contest the trust (typically 120 days from the notice)

✅ Step 5: Take Inventory of Trust Assets

• Create a list of all trust-owned property, including:

  • Real estate

  • Bank and investment accounts

  • Personal property

  • Business interests

• Obtain professional appraisals or valuations as needed

You are responsible for safeguarding and managing these assets during administration.

✅ Step 6: Pay Debts, Taxes, and Expenses

• Review final bills, credit card statements, and mortgage obligations

• File final income tax returns for the decedent and possibly the trust

• Pay valid debts and administrative costs from trust assets

📌 Be cautious: Don’t make distributions until all debts and taxes are resolved.

✅ Step 7: Keep Records and Provide Accountings

California law requires trustees to maintain accurate records of:

• Income and expenses

• Distributions to beneficiaries

• Investment performance

In most cases, you must provide an accounting to beneficiaries at least annually or upon request.

✅ Step 8: Distribute Trust Assets

• Follow the trust’s instructions for dividing property

• Equalize shares as necessary (especially with real estate or specific gifts)

• Obtain signed receipts and releases from beneficiaries to protect yourself from future claims

Once all distributions are made, you can close the trust administration.

Final Thoughts

Acting as a successor trustee in California is a serious fiduciary responsibility—but with the right guidance, it can also be a manageable and rewarding experience. The checklist above is a starting point, but every trust is different.

Need Help Administering a California Trust?

At Moravec, Varga & Mooney, we guide successor trustees through every step of trust administration—from preparing legal notices and accountings to resolving beneficiary disputes. If you’re unsure of your duties or need support navigating California trust law, we’re here to help.

📞 Contact us today to schedule a consultation and protect your role as trustee.

Contact the top-rated California trust and probate attorneys Moravec, Varga & Mooney today to schedule a telephonic consultation. Have questions? call (626) 460-1763 or email LV@MoravecsLaw.com.

Southern California Probate Lawyer Serving all counties in California, including Los Angeles, Riverside, San Bernardino, Sacramento, Santa Cruz & Beyond.