Executor of Estate California: Complete Guide to Duties, Responsibilities & Liability
Executor Definition
An executor (officially called a "personal representative" in California) is the person named in a will to manage the deceased person's estate through the probate process. The executor is responsible for gathering assets, paying debts and taxes, and distributing the remaining assets to beneficiaries according to the will's instructions.
If someone has named you as executor of their will, or you're creating a will and need to choose an executor, you need to understand exactly what this role involves. Being an executor is a significant responsibility with real legal consequences.
I'm Rozsa Gyene, a California estate planning attorney with over 25 years of experience. In this guide, I'll explain everything you need to know about being an executor in California — the duties, the timeline, the compensation, and the potential liability.
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What is an Executor of an Estate?
When someone dies with a will in California, the court must supervise the distribution of their assets through a process called probate. The executor is the person responsible for navigating this process — they're the "manager" of the estate during probate.
California officially uses the term "personal representative" instead of executor, but most people still use the traditional term. If someone dies without a will (intestate), the court appoints an "administrator" instead — essentially the same role, but chosen by the court rather than named in a will.
Who Can Be an Executor in California?
California law requires that executors be at least 18 years old and of sound mind. They cannot be someone convicted of a felony (unless the will specifically waives this). Non-residents can serve as executors, but they may need to appoint a California agent for service of process.
Executor Duties and Responsibilities
Executors have fiduciary duties to the estate's beneficiaries. This is the highest standard of care the law recognizes — you must put the beneficiaries' interests ahead of your own. Here are the key duties:
Duty of Loyalty
You must act in the best interests of the beneficiaries, not yourself. You cannot use estate assets for personal benefit or engage in self-dealing (like buying estate property at a discount).
Duty of Care
You must manage estate assets prudently — protect them from loss, make reasonable investment decisions, and avoid unnecessary risks. You're expected to act as a "reasonably prudent person" would.
Duty to Follow the Will
You must carry out the deceased person's wishes as stated in the will. You cannot change how assets are distributed just because you disagree with the plan.
Duty to Account
You must keep detailed records of every transaction — income received, expenses paid, assets sold. You'll need to provide formal accountings to the court and beneficiaries.
Duty of Impartiality
If there are multiple beneficiaries, you must treat them fairly. You cannot favor one beneficiary over another unless the will specifically directs different treatment.
Step-by-Step: What an Executor Does
The probate process in California typically takes 12 to 18 months, sometimes longer for complex estates. Here's what you'll do as executor:
Step 1: File the Will and Petition for Probate
Within 30 days of death, you must file the original will with the probate court in the county where the deceased lived. You'll also file a petition asking the court to appoint you as personal representative.
Step 2: Notify Heirs, Beneficiaries, and Creditors
You must mail notices to everyone named in the will and all legal heirs. You'll also publish a notice to creditors in a local newspaper, giving them time to file claims against the estate.
Step 3: Receive Letters Testamentary
After a court hearing (usually 4-6 weeks after filing), the judge will officially appoint you as personal representative. You'll receive "Letters Testamentary" — the legal document proving your authority to act for the estate.
Step 4: Inventory and Appraise Assets
Within 4 months, you must file an inventory of all estate assets with the court. Real estate, businesses, and other non-cash assets must be appraised by a court-appointed probate referee.
Step 5: Manage Estate Assets
During probate, you're responsible for protecting estate assets — paying insurance, maintaining property, managing investments. You may need court permission for major decisions like selling real estate.
Step 6: Pay Debts and Taxes
You must pay valid creditor claims, final income taxes, and any estate taxes due. You're personally liable if you distribute assets before paying debts properly.
Step 7: File Final Accounting and Distribute Assets
After all debts are paid, you'll file a final accounting with the court showing all income, expenses, and proposed distributions. Once the court approves, you distribute assets to beneficiaries and close the estate.
Probate is Time-Consuming and Expensive
In California, probate typically costs 4-7% of the estate value in attorney fees and executor fees alone, plus court costs and appraisal fees. A $1 million estate can easily cost $40,000-$70,000 in probate costs — money that would otherwise go to beneficiaries.
Executor Compensation in California
California law sets statutory fees for executors based on the estate's value. These fees are the same as attorney fees for probate:
| Estate Value | Executor Fee Percentage |
|---|---|
| First $100,000 | 4% |
| Next $100,000 ($100K-$200K) | 3% |
| Next $800,000 ($200K-$1M) | 2% |
| Next $9,000,000 ($1M-$10M) | 1% |
| Over $10,000,000 | 0.5% |
Example: $500,000 Estate
4% of first $100,000 = $4,000
3% of next $100,000 = $3,000
2% of remaining $300,000 = $6,000
Total executor fee: $13,000
Note: The attorney gets the same amount, so total fees are $26,000 — plus court costs, appraisal fees, and other expenses.
Executors can also request extraordinary fees for tasks beyond normal duties — like managing a business, handling complex tax issues, or dealing with litigation. These require court approval.
Many family member executors choose to waive their fee since the money ultimately comes from the estate (reducing what beneficiaries receive). Professional executors always take their fees.
Executor Liability: What Can Go Wrong
Being an executor isn't just time-consuming — it carries real legal risks. Executors can be held personally liable for mistakes:
- Distributing assets too early: If you give assets to beneficiaries before paying all debts and taxes, you may have to repay creditors from your own pocket.
- Paying debts in wrong order: California law establishes priority for different types of creditors. Paying in the wrong order can make you personally liable.
- Missing tax deadlines: You're responsible for filing final income taxes and any estate tax returns. Penalties and interest become your personal liability.
- Mismanaging investments: If you make imprudent investment decisions that cause losses, you can be sued by beneficiaries.
- Self-dealing: Using estate assets for personal benefit — even temporarily — can result in removal as executor, surcharge, and potential criminal charges.
- Failing to account: Not keeping proper records or refusing to provide accountings to beneficiaries can result in removal and personal liability.
Personal Liability is Real
I've seen executors ordered to repay tens of thousands of dollars from their personal assets because they distributed inheritances before a creditor claim deadline passed. Always consult with a probate attorney if you're serving as executor.
Executor vs. Trustee: Key Differences
People often confuse executors and trustees, but they're different roles:
| Factor | Executor | Trustee |
|---|---|---|
| Manages | Probate estate (will) | Trust assets |
| Court Supervision | Yes — full court oversight | Usually no (unless dispute) |
| Timeline | 12-18 months typically | Can be days or years |
| Privacy | Public record | Private |
| Cost | 4-7% of estate value | Minimal (no court fees) |
| Appointment | Requires court order | Automatic per trust terms |
The key difference: executors work through the court system, while trustees operate privately according to the trust document. This is why living trusts are so popular in California — they let families avoid the expensive, time-consuming probate process entirely.
Why Living Trusts Avoid the Executor Problem
When assets are held in a living trust, there's no probate — so no executor is needed for those assets. The successor trustee simply takes over according to the trust terms, typically distributing assets within weeks rather than months. No court hearings, no 4-7% fees, no public record.
Can You Decline to Be an Executor?
Yes. Being named as executor in someone's will does not obligate you to serve. You can decline for any reason:
- You don't have time for the 12-18 month commitment
- You're concerned about liability
- You live far from California
- Family conflicts make the role untenable
- You simply don't want the responsibility
If you decline, the court will appoint an alternate executor (if one is named in the will) or ask beneficiaries to nominate someone. If no one is willing or qualified, the court can appoint a professional fiduciary.
You can also resign after being appointed, though this requires court permission and you may need to complete certain pending tasks before stepping down.
Frequently Asked Questions
How long does an executor have to settle an estate in California?
There's no strict deadline, but most California probates take 12-18 months. Simple estates may close in 9-12 months; complex estates with disputes, tax issues, or real estate sales can take 2-3 years or longer. The court monitors progress and can remove executors who delay unreasonably.
Can an executor be a beneficiary?
Yes. It's very common for executors to also be beneficiaries — often an adult child serves as both. However, this creates potential conflicts of interest that the executor must navigate carefully. The executor must treat all beneficiaries fairly, even if it means they personally receive less.
Does an executor have to show accounting to beneficiaries?
Yes. California law requires executors to provide accountings to the court and beneficiaries. Beneficiaries have the right to request informal accountings during probate and will receive the formal accounting before final distribution. Executors who refuse to account can be removed.
Can an executor sell property without beneficiary approval?
Generally, yes — but court approval is usually required. California probate allows executors to sell real property with court confirmation (a public hearing where others can bid). Some wills grant "Independent Administration" powers, which allow sales without court confirmation but still require notice to beneficiaries.
What happens if an executor steals from the estate?
Theft by an executor is both a breach of fiduciary duty and a crime. The executor can be removed by the court, required to repay all stolen funds plus interest, surcharged for any additional losses, and criminally prosecuted. Beneficiaries can also sue personally. Executor bonds (if required) may cover some losses.
Can co-executors act independently?
Generally, no. When multiple executors are appointed, California law typically requires them to act together. All co-executors must sign checks, approve sales, and agree on decisions. This can create problems if co-executors disagree — which is why many attorneys recommend naming a single executor with alternates.
Named as Executor? Get Help.
Serving as executor is a major responsibility with real legal liability. I help executors understand their duties, avoid mistakes, and navigate probate efficiently.
The Better Option: Avoid Probate With a Living Trust
Here's the truth most people don't realize until it's too late: if you own property in California, your family will face probate unless you have a living trust.
Probate means:
- 12-18 months of court proceedings
- $15,000-$50,000+ in fees for an average estate
- Public record of all your assets
- Stress for your executor and family
A living trust avoids all of this. Your successor trustee (similar role to an executor) can distribute assets privately, usually within weeks, with no court involvement and minimal cost.
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Rozsa Gyene, Esq. — California State Bar #208356
25+ Years of California Estate Planning Experience
Phone: (818) 291-6217
Office: 450 N Brand Blvd, Suite 600, Glendale, CA 91203
Services: Living Trusts • Probate Guidance • Executor Support • Estate Planning
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Get Your Trust TodayKey Takeaways: Executor of Estate in California
- An executor manages probate — the court-supervised process of distributing assets under a will
- California calls them "personal representatives" but the role is the same
- Probate takes 12-18 months and costs 4-7% of the estate value
- Executors have fiduciary duties and can be personally liable for mistakes
- Executor fees are set by law: 4% of first $100K, 3% of next $100K, 2% of next $800K, etc.
- You can decline to serve as executor — it's not mandatory
- A living trust avoids probate entirely — no executor needed for trust assets
