Being named executor of a loved one’s estate is an honor, but it also comes with real legal obligations and personal liability if those obligations aren’t met. Here’s what the role actually involves in California.

Step 1: Filing the Petition and Getting Appointed

An executor’s authority doesn’t start automatically, even if named in the will. The first task is filing a Petition for Probate with the Superior Court and appearing at a hearing where the judge formally appoints the executor and issues “Letters Testamentary,” the document proving legal authority to act.

Step 2: Locating and Securing Assets

Once appointed, the executor must identify, locate, and take control of every asset belonging to the estate, real estate, bank accounts, vehicles, investments, and personal property, and take reasonable steps to protect them from loss or damage during the probate process.

Step 3: Notifying Heirs and Creditors

California law requires formal notice to all heirs, beneficiaries, and known creditors. This opens a mandatory four-month window during which creditors can file claims against the estate.

Step 4: Inventory and Appraisal

The executor must prepare a detailed inventory of estate assets, often working with a court-appointed probate referee to obtain formal appraisals for real estate and other valuable property.

Step 5: Paying Debts and Taxes

Before any assets can be distributed to beneficiaries, the executor must resolve valid creditor claims, pay funeral expenses, and file any required final income tax returns or estate-related taxes.

Step 6: Final Accounting and Distribution

Once debts and taxes are settled, the executor prepares a final accounting for the court (unless waived by all beneficiaries), then distributes remaining assets exactly as directed by the will, or by intestate succession law if there is no will.

Fiduciary Duties and Personal Liability

Throughout this process, an executor acts as a fiduciary, legally bound to act in the estate’s best interest, avoid conflicts of interest, keep estate funds completely separate from personal accounts, and follow the will’s terms exactly. Executors cannot distribute assets early without court approval and cannot alter beneficiary designations, doing so can expose them to personal financial liability.

Should You Accept the Role?

Serving as executor is a significant time commitment, often 12 to 18 months of ongoing responsibility, and the statutory compensation, while real, may not fully offset the effort involved for complex estates.

If you’ve been named executor and aren’t sure where to start, get the executor’s checklist.

Michael Kerr regularly guides California executors through every step of this process.