Our Comprehensive Guide for Administrators and Executors

Because executors frequently get little to no advance warning, there are several things you can do ahead of time that will be quite useful:

The important thing is to be able to locate the pertinent information when the time comes, so ask your loved one where important objects and papers are kept. You don't have to talk about the specifics of these items if one or both of you don't want to:smooth and stress-free as possible:

• Family, friend, and other acquaintance contact information
• Any advance medical directives
• Copy or location of any will
• Safe deposit box locations and keys
• Social security number
• Location of keys and combinations
• Financial accounts and access information
• Property deeds and vehicle ownership certificates
• Important outstanding debts
• Cemetery plots or funeral arrangements that may have been prepaid
• Tax submission situation (has the estate owner submitted income tax forms for this year?)

Safe deposit boxes are frequently used by people to store valuables and vital papers. A will can be found by asking the bank to check a safe deposit box, but it's simpler if you can just get to it yourself. Think about requesting that your loved one put your name on the list of those who may access any such boxes at the bank.

A decedent's executor or heir may request that the bank look through the box for a will (or a deed to a burial site, or burial instructions) in the absence of such consent. In front of the requestor, a bank official will open the box, take out any discovered wills, and bring them to the court (you might want to request a copy of the will before they give it).

Particular consideration should be given to digital assets like NFTs and cryptocurrencies as they might be very challenging or impossible to claim for the estate without precise location and password knowledge. Nonetheless, estate owners may be reasonably hesitant to provide this information in a method that may be compromised, given the high rate of theft and fraud associated with these kinds of assets. Choosing a place where this information will be accessible in the case of the estate owner's passing could be the wisest course of action for you. Although an internet service might be used for this, it could be safer if the estate owner completed this task by hand using paper and maybe in many locations (in case something were to happen to one of the sites, like a fire).

Some people also own substantial sums of points from other loyalty reward programs and airline miles. Although keep in mind that any such inheritance transfers are often at the discretion of the program administrator (e.g., United Airlines), it would be useful to inquire whether your loved one has any especially big reward accounts.

Since social networking, email, picture storage, and similar accounts often have no monetary value attached to them, they are not legally required to be listed in an estate's inventory. Nevertheless, an 

executor could still choose to memorialize them, discontinue them, or change something about their contents.

Trying to hunt down all of these accounts and tie them up may be a lot of effort, so think about whether it's worth it to handle these online media accounts: after all, the dead is gone, and you're still enjoying your life. At the very least, you may want to select only those that are most essential to you.

I am not affiliated with this service but you can check out this website:  Goodtrust

Inform close friends and relatives of the death. You can let other people know later, once things have settled down.

It's polite to tell the employer if the dead was actively engaged and the employer may reasonably expect that individual to show up the next day. If the deceased was retired or just did contract work on the side, informing an employer might be postponed.

Protecting the estate is one of your responsibilities as an Administrator/Executor. Unfortunately, it is fairly unusual for criminals to take advantage of these situations to aid themselves, or for well-meaning friends or family to wish to take something as a "keepsake." Consider the following:

• Collect any easily portable items of significant value and put them someplace secure
• Discontinue any newspaper subscription that would pile up outside an unlived-in home
• Arrange to have the mail collected
• Arrange for yard maintenance, if none exists
• If applicable, arrange for pet care
• Cancel other home-based services, such as housekeeping or meal delivery services

Common sources of information about asset existence include:

• The will
• A list the decedent prepared in advance
• The decedent's lawyer or tax accountant
• Saved financial statements and legal documents (filing cabinet, desk, safe deposit box)
• An online service the decedent set up in advance (the service will contact you)
• Statements you receive in the mail for the decedent
• Recent tax return

The National Association of Insurance Commissioners (NAIC) works with insurance regulators throughout the US, and offers a free tool to search for life insurance policies and annuity contracts of deceased family members or close relationships.
MIB (previously known as the Medical Information Bureau) is a non-profit organization that helps life insurance companies with their policy underwriting. MIB covers 99% of the life insurance policies issued in the US and Canada. They offer good general advice on locating policies, and for a small fee an executor can request a search of all policy underwriting activity (this won't tell you if any particular policies are payable, but it will help you in locating them).
In addition, you may want to ask the agent representing any other of the decedent's insurance policies, since people often use the same agent for multiple policies. Bank records can also sometimes reveal an annual or monthly recurring payment to a life insurance company. You can contact such insurance companies directly, and even if you don't have any evidence of a policy, you may want to contact some of the larger insurance companies just in case (see New York Life Lost Policy Finder and Lincoln Financial Group Lost Policy Inquiry for example).
Finally, if the decedent was employed, you may want to contact his or her employer to ask about any life insurance that may have been included in standard or optional employee benefits.

It's possible that the deceased had a pension with death benefits. While you may find pension contact information in the Typical Sources above, you can also search for unclaimed pensions for free via the Pension Benefit Guaranty Corporation, a US government agency. The National Registry of Unclaimed Retirement Benefits will separately allow you to also search for unclaimed retirement accounts such as 401Ks.

Estates commonly collect refunds for unused portions of service contracts, overpaid taxes, etc. While you may not know about these owed refunds when you start managing an estate, they are still considered assets of the estate as of death, and should be included in gross value calculations (once you know about them). While such refunds are usually small, they can sometimes be significant (for example, a refund of an apartment lease deposit, or a federal income tax refund). Refunds are often automatically sent, but are sometimes offered only if you inquire, so it's worth thinking about whenever you cancel a service. And don't forget about cashback balances on credit cards, which are officially partial refunds of amounts spent.

When a financial institution loses contact with someone, it is required to notify the government, often turning over any such "abandoned" funds to the state. However, assets typically aren't considered abandoned until 3 years pass with no contact, so depending on when the decedent last contacted the institution, this won't necessarily help you right away.

Here is a link to the CA website:  Unclaimed Property Search in CA

Although it is not a legal requirement, the Administrator/Executor frequently prepares the deceased person's funeral. You and your delegates will notify further friends and relatives of the death as part of this procedure.

In the event that the decedent was a veteran, the Administrator/Executor ought to get in touch with the VA right away so that they might perhaps finance and take part in any funeral-related events and costs. This can be arranged by your funeral director.

A number of formal death certificates are required by banks, government institutions, and other establishments. Requesting these certificates from the funeral home or crematory at the moment they submit the original is, by far, the simplest way to obtain them. Each certificate will cost between $10 and $20, and you'll probably need at least ten copies. It's preferable to order too many copies than not enough because it might be difficult to obtain extra copies if you need them later.

Ideally, you are aware of where to find the signed original will and already have a copy of it. Acquire it and safeguard it.

In case you are unaware of the whereabouts of the will and the deceased had a private attorney, inquire with the attorney if they possess it. 

If there is no will, the deceased is considered to have died "intestate", and things will be a little more complicated. 

Set up some file folders to keep things such as physical receipts, appraisals, bills of sale, death certificates, etc. 

Having a lawyer's help can be invaluable. They deal with this process every day; you've probably never done it in your life. That being said, many people opt to save thousands of dollars and handle things themselves. 

The probate attorney’s fees are set by the State of California and are paid once the judge 

signs the order for final distribution. In probate, the personal representative also receives

compensation for his or services to the estate. This is known as “statutory compensation,”

and is also paid at the conclusion of the case. Both the statutory attorney’s fees and the 

statutory compensation are calculated based on the value of the estate, in the same 

manner. The fee base is calculated pursuant to Probate Code §10810 as follows: 

• 4% on the first one hundred thousand dollars ($100,000).
• 3% on the next one hundred thousand dollars ($100,000).
• 2% on the next eight hundred thousand dollars ($800,000).
• 1% on the next nine million dollars ($9,000,000).
•  ½ of 1% on the next fifteen million dollars ($15,000,000).
• For all amounts above twenty-five million dollars ($25,000,000), a reasonable
• amount to be determined by the court. 

For example, if the total value of the estate was $1,000,000, then the final petition would

show the calculation as follows for attorney fees and personal representative fees: 

                 4% * $100,000 = $ 4,000 

                 3% * $100,000 = $ 3,000 

                 2% * $800,000 = $16,000 

                                                       $23,000

For an estate with a value of $1,000,000, the statutory attorney’s fees are $23,000 and the 

personal representative’s compensation is also $23,000. 

When navigating the probate process, it's crucial to understand the key steps involved. Once probate is determined, the next vital step is to petition the court. A probate attorney plays a pivotal role in assisting with this process, guiding you through the necessary paperwork, including the DE111 - Petition for Probate. Upon submission of the form and payment of filing fees, a court date is scheduled around 30 days later. For those with family members receiving government assistance, an Application for Fee Waiver can be filed.

In cases where a will exists, it's imperative to include a copy along with the petition submitted to the court. Given that the average probate case typically spans about one year, the appointed personal representative gains control over the estate's cash and assets during this period. Occasionally, a surety bond may be issued for the personal representative to secure the estate's assets. The attorney may seek to waive this bond, with the judge addressing the request at the first court hearing using FORM DE142 Waiver of Bond by Heir or Beneficiary.

An important reminder is that information gathered during the initial petition filing becomes public court records upon submission. This transparency may lead to solicitations through phone calls, texts, and mail. Additionally, the details of the petition filing are required to be published in a local newspaper, and a Notice of Petition to Administer Estate is mailed to all heirs, including information about the scheduled hearing. Understanding and navigating these steps with the guidance of a probate attorney is essential for a smoother probate process.

Finding all of the estate's assets and obligations is one of the executor's main responsibilities.

Even if the deceased left behind what seems to be an extremely thorough and well-organized collection of records, this is easier said than done. The decedent's most recent tax return, which often includes details on both assets and debts, is one item that might be highly useful. Even if you aren't actively looking, you will likely uncover new assets and debts for quite some time, (you'll receive various mailings, for example). So don't think you're done on the first pass!

A recent tax return for the decedent can be very helpful in discovering assets and debts, and in filing any current tax forms.

If you cannot easily find a recent return in the decedent's papers, or obtain one from the decedent's lawyer or tax accountant, then you can request a copy from the IRS:

• Download and complete IRS Form 4506 (Request for Copy of Tax Return)
• Prove you are the executor by including a copy of your court-approved "Letters Testamentary", or if there have been no court proceedings, include IRS Form 56 (Notice Concerning Fiduciary Relationship)
• Also include a death certificate, and the required IRS copying fee
• Mail everything, and expect a response within "a few" weeks

Keeping things (houses, companies, etc.) operational during this period is part of your responsibilities as executor. Verify, for instance, if any property is being maintained and that utility bills are being paid. Utility providers do take this very seriously, and if you miss a bill by a few days, they could even shut off your service (try to prevent this). You should carefully consider whether you wish to pay any of these expenses, though, as you are not personally liable for any obligations and the estate probably won't have enough money to pay you back.

If the estate includes a home that is now vacant or unoccupied, you may want to take additional steps to protect it, since such properties are more vulnerable (to theft, vandalism, squatters, broken pipes that go unnoticed, etc.). You may want to periodically check in on the property, and to consider hiring an alarm company, as well as a gardener to keep it looking lived-in.

You may also want to post legally valid no-trespassing signs, which can be helpful if it becomes necessary to have law enforcement remove squatters, or if someone is injured on the property (as an added precaution, you may want to take photos of the signs in case you later need to prove that they were there).

Finally, be aware that insurance companies have special rules for vacant or unoccupied homes, and you may need to take action to ensure the home continues to be covered (see Consumer Reports and insurance considerations).

Cancel the decedent's cell phone service, Internet access, cable TV, etc. If the decedent was renting a residence, notify the landlord and determine how best to terminate any lease. But don't cut off things like electricity or water until the residence, whether rented or owned, has been handled! Similarly, don't terminate any insurance until that insurance is no longer needed.

The Social Security Administration (SSA) must be notified of the decedent's death, by calling 800-772-1213. You cannot do this online, but the funeral home may do this for you. 

Any social security checks for the month in which the decedent died (or later months) must be returned or repaid. If received by direct deposit, contact the bank and ask them to return any such funds. If paid by check, do not cash the checks, and return them to SSA. If the decedent had been receiving Medicaid benefits, be warned that the agency will likely seek reimbursement from the estate.

In some less common cases, the decedent may be owed a social security payment and/or a Medicare Premium refund (for example, if the post office shuts down the address due to the death and returns a check): you can claim such a payment using Form 1724.

It will be easier for you to have the decedent's mail delivered directly to you. You can arrange this online via the USPS (for a very small fee), you can mail a paper PS Form 3575 you pick up in person at a post office (you cannot print this form at home), or you can simply take care of this in person at a local post office (bring your proof of executor status).

Note that the postal service sometimes has difficulty forwarding mail if the decedent was living at an institution (such as an assisted living facility), since the postal service delivers mail to such institutions in bulk and leaves it up to the institution to sort out individual addresses. In such cases, the institution has responsibility for forwarding mail, but this doesn't always happen. Whether or not you are receiving forwarded email, you may want to check with any such institution to see if they have mail for the decedent.

If you opt not to have the decedent's mail forwarded at all, you may at least want to minimize junk mail so you don't have to go through it (junk mail will normally get filtered out during the forwarding process). You can do this for free online at the DMAchoice Deceased Registry, and you can separately prevent unwanted credit card offers (it's easiest to use the 5-year "temporary" option).

Carefully go through all remaining mail. You will almost certainly uncover previously unknown debts over time, and it is your fiduciary duty to ensure that these are paid (or forgiven). You may also discover dividend checks, refunds, life insurance policies, and more, not to mention correspondence from friends who should be informed of the death.

You might wish to let the life insurance companies know if the deceased had any active policies, and make sure the payout is made in compliance with the policy's conditions. Nonetheless, the executor is not required by law to take on this responsibility; frequently, it is the beneficiaries who handle all of this.

Many financial instruments go straight to the designated beneficiary on the account, such as 401(k)s and IRAs. If the beneficiary has been appropriately identified in the account, the executor has no power over these assets; nonetheless, you should inform the account administrators so that they may start the process.

If the decedent had any credit cards (and who doesn't?), notify the issuers of the death, so that they will stop adding late fees and other penalties. Call each card issuer and ask to speak with “Deceased Account Services” or the “Estate Unit.” You should also try to figure out whether there were any recurring fees being charged to a card, so you can make other payment arrangements if the associated services should continue for now (e.g., electricity bills, home insurance payments, etc.).

Filing the DE157 Notice to Creditors is a crucial step in the probate process and must be completed within four months from receiving Letters, informing creditors and government entities about the decedent's passing and settling outstanding debts. The Personal Representative (PR) works closely with the attorney to identify known creditors, such as credit card companies, medical providers, and tax authorities. Creditors seeking payment must submit a claim (DE172) to the court.

Within 90 days of receiving Letters, the personal representative/attorney is obligated by law to notify specific state agencies, including the CA Franchise Tax Board, Department of Health Care Services, Victim Compensation and Government Claims Board, Employment Development Department, and State Board of Equalization. These agencies must file a claim within four months of receiving the notice, unless additional time is granted.

Unsecured creditors have a one-year statute of limitation to collect a decedent's debt, making the estate not liable after this period. Creditor claims must be filed within four months of receiving Letters or 60 days after the creditor receives notice, whichever is later.

After the four-month credit claim period expires, the probate attorney can file the Final Petition with the court to close the probate case. The Final Accounting cannot be submitted until this four-month period has passed.

The priority of claims in probate includes debts owed to the US or the State of CA (IRS or FTB), administrative expenses, secured creditors, funeral and last illness expenses, family allowance, wage claims, and general debts. Understanding these timelines and priorities is essential for a smooth probate process.

While not mandatory, it's nice to clean up other official records so that the decedent's name doesn't later get entangled in various fraudulent activities:

• Contact the DMV in the decedent's state to cancel his or her driver's license and remove him or her from the voter roles
• Contact the credit reporting agencies (Equifax, Experian, and TransUnion).

You will need an equivalent of a social security number for the estate, in this case the inappropriately named Employer Identification Number (EIN). You can apply online for an estate EIN via the IRS, or you can obtain a copy of IRS Form SS-4 and mail it in.

While not strictly required, it's generally considered best practice to file Form 56 with the IRS, notifying the US government that you are responsible for the estate, and that all tax correspondence should go to you (reducing the risk of important mailings getting lost). When you have completed your executor duties, you will then file a corresponding Form 56, terminating your responsibilities, and this second filing will give you certain long-term legal protections.

You do not have authority to write checks from the decedent's bank account. Even if you had power of attorney, that generally disappears upon the decedent's death.

What you need to do is to open an estate account at a reputable financial institution, with you named as the executor, so you can easily pay estate expenses and deposit checks. While it would be convenient to open such an account immediately, you will almost certainly need to wait until you can provide a copy of the death certificate and an EIN (see previous tasks).

You may find it easiest to open an estate account at a bank where the decedent already had an account, but different banks have different policies, and your particular circumstances may warrant doing business elsewhere.

Distribute the net estate assets to the heirs in accordance with the asset disposition plan you developed. 

In the final phase of probate, the personal representative must file a final petition with the court, summarizing their actions and providing an itemized account of the estate's assets. The petition can only be filed once the estate administration is complete, and creditors have had a four-month period to file claims. The final accounting, detailing all financial transactions, is crucial for transparency and may determine statutory fees for both the attorney and personal representative. These fees are calculated based on the estate value and deducted from the estate's cash. Additional costs, including court fees, publication fees, and bond premiums, are also outlined. 

The probate concludes with the judge's approval, the signing of the Order for Final Distribution, and the distribution of assets to beneficiaries. Each beneficiary acknowledges their share through a Receipt on Final Distribution, officially closing the probate process.

By this time, there shouldn't be anything left in the estate, other than perhaps the estate bank account you opened. You probably closed this account when you distributed the proceeds, but if not, now's the time.

If you filed a Form 56 with the IRS when you became an executor (or at any time), you should now file a corresponding Form 56, notifying the IRS of the termination of your responsibilities.