A parent died with a living trust. What the successor trustee must do first

By Bahram Madaen, Esq. Updated October 12, 2026

A living trust keeps the family out of probate court, but it hands real legal duties to the successor trustee. Here are the first things a trustee should do, and the deadline that most new trustees miss.

In the first weeks

Find the original trust and every amendment. Check that you are reading the final version.
Order several certified death certificates.
Secure the house, vehicles and valuables, and keep insurance in force.
Contact banks and brokerage firms that hold trust accounts. They will ask for a death certificate and a certification of trust.
Do not distribute anything yet, and do not mix trust money with your own.

The 60 day notice

California Probate Code section 16061.7 requires the trustee to serve a written notice on every beneficiary and on the decedent's heirs within 60 days after the trust becomes irrevocable, which is usually the date of death. The notice must include specific language and offers each recipient a copy of the trust terms.

This notice matters for a second reason. It starts a 120 day period for anyone who wants to contest the trust. Once that period passes without a contest, the trust is much more secure. Trustees who skip the notice leave the door open longer and can be personally liable for resulting harm.

Next steps

Obtain a tax identification number for the trust and open a trust account.
Have assets valued as of the date of death. This affects the income tax basis of property and the property tax reassessment rules for transfers between parents and children.
Pay valid debts, the final personal income tax returns and trust tax returns.
Keep beneficiaries reasonably informed and keep records of every dollar in and out.
Prepare an accounting and distribute according to the trust, collecting receipts.

Assets left outside the trust

It is common to find that a house or account was never formally transferred into the trust. Depending on the value and the paperwork, the trustee may be able to use a small estate procedure or a Heggstad petition asking the court to confirm the property belongs to the trust, instead of a full probate.

A short meeting at the start can give the trustee a checklist and deadlines tailored to the specific trust.

This article is general information about California law as of October 12, 2026, not legal advice for your situation. Dollar limits and procedures change. Call the office to discuss your facts.