A trust administration can be challenging and it is wise to hire an attorney to the trustee or beneficiaries through the process.

A trust instrument should reflect the wishes of the decedent. A trustee must abide by the terms of the trust and California law in administering a trust. The administration process can be very complicated and requires the assistance of good legal counsel. The trustee’s responsibilities following a death include, but are not limited to, the following:

• Understanding the trust instrument
• Serving the required notifications on beneficiaries
• Filing the will with the appropriate California county
• Obtaining a tax identification number
• Gathering the assets of the estate and the trust (which may involve a probate)
• Obtaining appraisals of estate assets as of date of death for estate and income tax purposes
• Dealing with the decedent’s creditors
• Protecting and managing trust property
• Communicating with and accounting to the beneficiaries
• Preparing tax returns
• Managing other items unique to the trust instrument
• Distribution of trust assets and winding up administration