A type of trust often used by married couples to minimize estate taxes by dividing assets into two trusts (Trust A – Survivor’s Trust and Trust B – Bypass/Credit Shelter Trust) upon the death of the first spouse.

The reduction or elimination of gifts (bequests or devises) in a will or trust when the estate’s or trust’s assets are insufficient to pay all debts, expenses, and gifts in full. California Probate Code dictates the order of abatement unless the instrument provides otherwise.

Language sometimes used in trust documents (e.g., “sole and absolute discretion”) seemingly granting the trustee the broadest possible authority to make decisions regarding trust administration or distributions, without being bound by standards like “reasonable” or HEMS. Despite the broad language, under California law (Probate Code § 16080-16081), no trustee’s discretion is truly unlimited. Even with “absolute discretion,” a trustee must still act reasonably, in good faith, in accordance with fiduciary duties, and not disregard the purposes of the trust or the interests of the beneficiaries. Their actions remain subject to review by the court for abuse of discretion.

A gift transferred completely and unconditionally.

A written summary of a court judgment that, when recorded with the County Recorder, creates a lien on real property owned by the judgment debtor in that county.

In California probate matters (involving estates, trusts, conservatorships, or guardianships), “abuse of discretion” refers to a failure by either a fiduciary (like an executor, administrator, trustee, conservator) or the Probate Court judge to exercise their legally granted decision-making power (discretion) in a way that is reasonable, impartial, fair, and in accordance with applicable law, fiduciary duties, and the purposes of the governing instrument (like a will or trust). Beneficiaries or other interested parties can petition the Probate Court to review the fiduciary’s actions. If the court finds an abuse of discretion, it can overturn the decision, compel the fiduciary to act differently, instruct the fiduciary, impose personal liability (surcharge) for any resulting damages, or even remove the fiduciary. The term also describes the standard used when an appellate court reviews a decision made by a Probate Court judge on matters where the judge had discretionary power (e.g., setting fees, approving settlements, appointing a fiduciary).

A provision in a loan agreement allowing the lender to demand immediate payment of the entire outstanding balance if certain conditions occur (like the borrower’s death or default). Relevant for estate debts.

Agreeing to the terms of an offer, creating a contract. Also, agreeing to serve as a fiduciary.

Acquiring title to additions or improvements to property as a result of natural growth or human labor.

A detailed report prepared by a fiduciary (executor, administrator, trustee, conservator) showing all financial transactions (income received, expenses paid, distributions made, assets on hand) of the estate, trust, or conservatorship during a specific period. Usually required by the court.

The process of accumulating or increasing over time (e.g., interest accruing on a debt).

A formal declaration before an authorized official (like a notary public) by a person who has signed a document, stating that the signature is voluntary and genuine. Required for recording deeds.

A written release from an obligation.

A lawsuit or legal proceeding brought in court.

Direct knowledge of a fact, as opposed to constructive notice.

Latin phrase referring to the collection of goods, often used for temporary authority granted to preserve estate assets before a regular administrator is appointed. See Special Administrator.

Latin for “for the suit.” A Guardian Ad Litem is a person appointed by the court to represent the interests of a minor or incapacitated person during a specific legal proceeding, including probate.

The failure of a specific gift (bequest or devise) because the specific property described in the will or trust is no longer owned by the decedent at the time of death (e.g., the specific car was sold).

The formal judgment or decision of a court resolving a legal matter.

A federal estate tax term referring to the gross estate less certain deductions (like funeral/admin expenses, debts). Used in calculating the taxable estate.

The process of managing a decedent’s estate, including identifying and gathering assets, paying debts and taxes, and distributing the remaining property to heirs or beneficiaries.

The person or institution appointed by the probate court to manage the estate of a person who died without a valid will (intestate). Has similar duties to an executor.

The person or institution appointed by the probate court to manage the estate of a person who died with a valid will, but where the named executor is unable or unwilling to serve, or no executor was named. (C.T.A. stands for cum testamento annexo, Latin for “with the will annexed”).

A child legally adopted. In California, adopted children generally have the same inheritance rights as natural-born children regarding their adoptive parents and relatives.

A legal document allowed under California law (Probate Code §4600 et seq.) where a person (the principal) appoints an agent to make health care decisions for them if they become unable to make those decisions themselves, and may also contain instructions about end-of-life care (living will provisions). Replaced older “Durable Power of Attorney for Health Care” and “Natural Death Act Declaration” forms.

A gift made by a person during their lifetime to a potential heir, intended by the donor (and acknowledged by the heir in writing) to be deducted from the heir’s share of the estate upon the donor’s death. California has specific rules about proving intent (Probate Code §6409).

A contested matter within a larger case (like probate) treated as a separate lawsuit, with formal pleadings and discovery.

A person who makes and signs an affidavit or declaration.

A written statement made under oath, sworn to be true before a notary public or other authorized official. Used for various purposes in probate, including small estate procedures.

A procedure under California Probate Code §13100 et seq. for collecting personal property of a decedent without formal probate administration if the total value of the estate’s qualifying assets is below a certain threshold (currently $184,500, adjusted periodically for inflation).

Relationship by marriage (e.g., relationship to spouse’s relatives). (Contrast with Consanguinity).

A formal declaration made under penalty of perjury by someone who declines to take an oath for religious or ethical reasons. Legally equivalent to an oath.

Property acquired by a decedent after making their will. Usually passes under the residuary clause unless the will specifies otherwise.

A child born after the execution of a will or trust. See Omitted Child.

The age at which a person attains full legal rights (18 in California).

A legal relationship where one person (the agent) acts on behalf of another (the principal) with the principal’s consent. See Power of Attorney.

A person authorized to act on behalf of another (the principal). An agent under an AHCD makes health care decisions; an agent under a POA makes financial decisions.

A theory viewing a partnership as an aggregation of individual owners rather than a separate legal entity (relevant for certain legal contexts, though partnerships are often treated as entities).

A mutual understanding between two or more parties.

An assumed name.

A claim or evidence that one was elsewhere when an alleged act took place.

A non-citizen. May affect inheritance or ability to serve as fiduciary in some contexts, but generally aliens can inherit in California.

The transfer of property or ownership rights.

Spousal support payments made after divorce. May be a claim against an estate.

A statement of fact asserted in a legal pleading that the party intends to prove.

The process of assigning receipts or disbursements between principal and income accounts in a trust or estate, governed by the Uniform Principal and Income Act (UPIA) in California unless the instrument provides otherwise.

A person or entity named to receive a gift if the primary beneficiary predeceases the decedent, disclaims the gift, or fails to meet a condition.

A date six months after the date of death that an executor may elect under federal estate tax law to value estate assets, potentially reducing estate tax liability if values have declined.

Methods for resolving legal disputes outside of formal court litigation, such as mediation or arbitration.

Uncertainty or lack of clarity in the meaning of language used within a legal document, such as a will or trust instrument. An ambiguity exists when wording can be reasonably interpreted in more than one way, making it difficult to determine the intended meaning or how to apply a specific provision to the facts. In California probate and trust matters, if a provision in a will or trust is found to be ambiguous (either on its face or a “latent ambiguity” that arises when applying the words to external circumstances, even if the words initially seem clear), the Probate Court has the power to interpret the document. To resolve the ambiguity and ascertain the true intent of the person who created the document (testator or settlor), the court may consider admissible extrinsic evidence—information outside the document itself, such as testimony about the circumstances surrounding its creation or potentially even testimony from the drafting attorney regarding drafting errors intended to reflect the settlor’s expressed intent.

Changeable or revocable. A will is ambulatory because the testator can change or revoke it anytime before death.

A revised version of an initial petition or pleading filed with the court, correcting errors, adding new information, or responding to court requirements.

A formal document that changes specific provisions of an existing trust agreement but leaves the rest of the trust intact. Must be executed according to the trust’s terms and potentially state law.

Latin for “friend of the court.” A person or organization not party to a lawsuit who is permitted by the court to file a brief presenting arguments or information on a point of law.

Paying off a debt gradually through periodic installments of principal and interest.

A donation of all or part of a human body upon death for transplantation, therapy, research, or education, often authorized in an AHCD, will, or donor registry.

A person from whom one is descended (e.g., parent, grandparent).

A probate proceeding conducted in a state other than the state where the decedent primarily resided (domicile), necessary to administer property (especially real estate) located in that other state.

A report filed yearly by a conservator or guardian detailing the status of the conservatee/ward and the management of their estate.

A contract providing for periodic payments to a named person (annuitant) for a specified term or for life. May be an estate asset or pass via beneficiary designation.

A legal determination that a marriage was void from its inception. Can affect inheritance rights.

See Premarital Agreement.

A state law (like California Probate Code §21110) providing that if a beneficiary who is kindred (related by blood) to the testator predeceases the testator, the gift does not fail (lapse) but passes to the beneficiary’s descendants, unless the will expresses a contrary intent.

Authority that a third party reasonably believes an agent possesses based on the principal’s actions or representations.

A request to a higher court (appellate court) to review and reverse the decision of a lower court (trial court).

Formally notifying the court that a party is participating in a legal proceeding, either in person, through an attorney, or by filing documents.

Fee paid to the court clerk when first appearing in a case.

The party who initiates an appeal.

A court that reviews decisions made by trial courts. In California, the Courts of Appeal and the California Supreme Court.

The party against whom an appeal is taken.

See Power of Appointment.

The division or allocation of rights or liabilities among several persons (e.g., apportionment of estate taxes among beneficiaries). See Proration.

The process of determining the fair market value of estate assets. Often performed by a court-appointed Probate Referee for non-cash assets in California probate.

A person qualified to estimate the value of property. See Probate Referee.

Assets (like real estate or stocks) that have increased in fair market value since they were acquired. This increase may be subject to capital gains tax upon sale, but inheritance often provides a Step-Up in Basis.

Taking something for oneself, potentially wrongfully (misappropriation). Also, allocating funds for a specific purpose.

Something belonging to or attached to a principal property, like an easement or outbuilding.

A form of ADR where a neutral third party (arbitrator) hears evidence and arguments and makes a binding decision to resolve a dispute.

A transaction conducted as if the parties were unrelated, acting in their own self-interest, without undue influence or pressure. Fiduciary transactions are held to higher standards.

Overdue, unpaid debt.

Ancestor.

A legal standard limiting a trustee’s discretion when distributing trust funds, often related to health, education, maintenance, and support (HEMS). Distributions limited by an ascertainable standard generally avoid gift tax implications for the trustee/beneficiary.

The value placed on property by the county assessor for property tax purposes. May differ significantly from fair market value.

An evaluation, such as a capacity assessment for a proposed conservatee or an assessment fee charged by a homeowner’s association.

Anything owned by the decedent (or held in trust, or owned by a conservatee) that has monetary value, including real estate, bank accounts, stocks, bonds, vehicles, personal belongings, digital assets, etc.

A type of trust designed (with varying degrees of legal effectiveness) to shield assets from the grantor’s future creditors. Often involves offshore jurisdictions or specific domestic statutes.

The transfer of rights or property from one person (assignor) to another (assignee).

An old legal term for a type of action involving breach of contract.

A legal process of seizing property to secure a potential judgment or satisfy an existing one.

To witness the signing of a document (like a will) and sign as a witness to that fact.

The paragraph in a formal will, usually preceding the witness signatures, stating that the witnesses observed the testator sign the will (or acknowledge the signature/will) and that they signed in the testator’s presence and the presence of each other, fulfilling statutory requirements.

A person licensed by the state to practice law.

Compensation paid to attorneys for legal services. In probate, may be Statutory Fees or Extraordinary Fees, both subject to court approval. Trust administration fees are typically based on reasonableness.

The chief law officer of the state. In California, the Attorney General has oversight responsibility for charitable trusts and may be involved in proceedings affecting them.

The person designated as the agent in a Power of Attorney document, authorized to act on behalf of the principal. (Not necessarily a lawyer).

A calculation used in some states (less common in CA community property context) to determine a surviving spouse’s elective share, including the value of the probate estate plus certain non-probate transfers.

Proving that a document or piece of evidence is genuine. In California law, authentication is the process required to prove that a document (such as a will or trust instrument) or a signature is genuine—meaning it was truly created or signed by the person claimed to have done so—before it can be admitted into evidence or legally relied upon (Cal. Evid. Code § 1400 et seq.). Establishing genuineness is crucial in probate and trust litigation. While expert handwriting analysis is often used, California law permits the authenticity of a signature or document to be established through lay (non-expert) testimony in several ways. Authenticity can be proven by testimony from anyone who personally witnessed the signing of the document (Cal. Evid. Code § 1413). It can also be established through testimony from a person familiar with the purported writer’s handwriting, provided that familiarity was gained by having seen the person write, receiving correspondence from them, acting upon documents supposedly written by them, or through other means providing personal knowledge of their handwriting (Cal. Evid. Code § 1416). Additionally, evidence showing that the document in question was received in response to a communication sent to the purported author can serve to authenticate it (Cal. Evid. Code § 1420).

Legal power or right to act. See Letters, Power of Attorney, Independent Administration.

A positive assertion of fact in a pleading.

Making a transfer void or ineffective, such as a fraudulent transfer.

Acting with intent to deceive or defraud; dishonest purpose. Can lead to fiduciary liability or punitive damages.

Transferring possession, but not ownership, of personal property from one person (bailor) to another (bailee) for a specific purpose (e.g., safekeeping).

A financial statement showing assets, liabilities, and equity at a specific point in time.

A legal process where a judgment creditor obtains funds directly from the debtor’s bank account.

A federal court proceeding where a person or business unable to pay debts can seek relief, either through liquidation of assets or reorganization of debts. An inheritance received shortly after filing may become part of the bankruptcy estate. Outstanding debts of a decedent are handled through probate creditor claim procedures.

The value of an asset for tax purposes, usually the original cost, adjusted for factors like depreciation and improvements. Used to calculate capital gain or loss upon sale. Inherited assets typically receive a Step-Up in Basis.

A document (like a bond or check) payable to whoever possesses it. Requires careful handling as an estate asset.

A trial conducted before a judge without a jury. Most probate matters are decided by a judge.

The right to receive benefits (income, use, principal) from property, even if legal title is held by someone else (like a trustee).

A person or entity designated to receive assets or benefits from a will, trust, life insurance policy, retirement account, or other contract. (See California Probate Code §24 for specific definitions depending on context).

Naming a specific person, trust, or entity to receive assets directly upon death from accounts like life insurance, retirement plans (IRA, 401k), annuities, or Transfer on Death (TOD)/Payable on Death (POD) accounts, bypassing the probate process for those specific assets.

To give personal property (anything other than real estate) through a will.

A gift of personal property made in a will. Can be Specific, General, or Demonstrative.

See Memorandum of Costs.

A document transferring ownership of personal property.

A temporary insurance agreement.

A bank or investment account where funds belonging to a minor or conservatee are deposited, requiring a court order for any withdrawal. Used to protect funds until the minor reaches majority or the conservatorship ends. (Probate Code §3410 et seq.).

Standardized legal language frequently used in documents.

Latin for “in good faith.” Acting honestly and without intent to defraud.

A person who buys property in good faith, for fair value, and without notice of any competing claims or defects in the seller’s title. BFPs may receive special protection under the law.

An insurance policy required by the court from a personal representative or conservator/guardian of the estate (unless waived in the will/trust or by law) to protect the estate’s beneficiaries and creditors from potential financial loss due to the fiduciary’s mismanagement, negligence, or fraud. The amount is set by the court based on the estate’s value.

A court order releasing the surety company from liability on a bond after the fiduciary has completed their duties and accounted for all assets.

The value of an asset as shown on the company’s balance sheet (original cost less depreciation). May differ significantly from market value.

Violation or infraction of a law, duty, or obligation (e.g., breach of contract, breach of fiduciary duty).

Failure to perform a duty required by a contract without legal excuse.

Failure by a fiduciary (like an executor, trustee, conservator) to act according to the required standards of care, loyalty, and prudence in the best interests of the estate or beneficiaries. Can lead to litigation, surcharge, and personal liability.

A violation by a trustee of any duty owed to the trust beneficiaries, the trust instrument, or imposed by California law (primarily the Probate Code, Division 9). Because trustees hold a position of special trust and confidence (a fiduciary relationship), they owe strict duties of loyalty, care, prudence, and impartiality.

A written legal document presented to a court arguing a party’s position on points of law, citing supporting authorities.

The legal obligation to prove disputed facts in a lawsuit. The level of proof required varies (e.g., “preponderance of the evidence,” “clear and convincing evidence”).

The process of determining the fair market value of a decedent’s ownership interest in a closely held business (sole proprietorship, partnership, LLC, corporation). Often requires expert appraisal.

An agreement between business co-owners outlining procedures for buying out a departing owner’s interest upon specific events like death, disability, or retirement. Can be an important estate planning tool.

Another name for the B Trust in an A-B Trust structure, designed to hold assets up to the value of the deceased spouse’s estate tax exemption, “bypassing” inclusion in the surviving spouse’s taxable estate. Also called Credit Shelter Trust.

The schedule of cases to be heard by the court on a particular day. Probate matters often have their own calendar call.

The main body of California state statutes governing wills, trusts, estate administration, conservatorships, guardianships, powers of attorney, health care decisions, and related matters.

State law allowing adults to transfer property to a custodian to hold for the benefit of a minor until the minor reaches a certain age (usually 18 or 21), avoiding the need for a formal guardianship of the estate for those assets.

A court action to declare a written document (like a deed or contract) void.

The mental ability required by law to perform a valid legal act, such as making a will (Testamentary Capacity), entering a contract (Contractual Capacity), or making decisions about personal care or finances (Capacity to make decisions, relevant for conservatorship). Standards vary depending on the act.

An evaluation, often by medical or mental health professionals, of a person’s ability to make decisions, typically conducted in conservatorship proceedings.

The difference between an asset’s tax basis and its selling price. Realization triggers potential capital gains tax.

An expenditure that adds to the value or prolongs the life of a fixed asset (like real property). Can adjust the asset’s tax basis.

Law established by decisions in prior court cases (precedent).

A court hearing where the judge and parties discuss the status of a case, scheduling, discovery, and potential settlement.

The amount of cash payable by an insurance company if a life insurance policy owner cancels the policy before it matures or the insured dies.

The legal grounds or basis for filing a lawsuit.

Latin for “let him beware.” A warning. May refer to a notice filed to challenge a will.

Wills or other documents may specify wishes regarding burial location and arrangements. Cemetery plots are considered real property interests.

An official document certifying a fact or qualification.

A court document certifying that a specific person has been appointed and qualified as executor, administrator, conservator, or guardian.

See Death Certificate.

A specific legal certificate signed by an independent attorney verifying that a gift made in a will or trust to certain disqualified persons (like the drafter or a fiduciary) was not the product of fraud or undue influence. Required under Probate Code §21384 to validate such gifts.

A condensed version of a trust document providing key information (trustee identity, powers) without disclosing beneficiaries or dispositive provisions. Used under Probate Code §18100.5 to prove the trust’s existence and the trustee’s authority to third parties like banks, avoiding the need to provide the full trust instrument.

A copy of a document marked by the court clerk or other official (like the County Recorder) as a true and correct copy of the original filed document. Often required for transferring assets or recording orders.

The historical sequence of recorded transfers and encumbrances affecting title to a specific parcel of real property.

To dispute or contest the validity of something (e.g., challenge a will, challenge an accounting).

Moving a lawsuit from one county or district to another, usually for convenience or fairness.

A legal doctrine under California Probate Code § 15409 allowing the Probate Court to modify or even terminate a trust if events occur after the trust’s creation that were neither known nor anticipated by the settlor (creator).

A qualified non-profit organization named to receive assets from an estate or trust.

Tax deduction allowed for donations made to qualified charitable organizations, relevant for estate income tax or potentially estate tax.

A trust that makes payments to a charity for a specified term, after which the remaining assets pass to non-charitable beneficiaries (often family members).

A trust that makes payments to non-charitable beneficiaries for a specified term (or life), after which the remaining assets pass to a designated charity. Types include CRAT (Annuity Trust) and CRUT (Unitrust). Provides income and potential tax benefits.

A trust created for the benefit of a charitable organization or a purpose considered charitable under law (e.g., relief of poverty, advancement of education/religion/health). Subject to oversight by the Attorney General.

An old legal term for an item of tangible personal property.

An old term for a security interest in personal property. Now governed by the Uniform Commercial Code (UCC).

A written order directing a bank to pay money. Checks written by the decedent but not cleared before death may represent debts; checks payable to the decedent are estate assets.

Determining which jurisdiction’s laws should apply to resolve a legal issue, often relevant when parties or property span multiple states. Wills and trusts may contain choice-of-law clauses.

A legal right to sue or recover a debt or damages. An estate asset.

Euphemism for elderly.

Evidence that indirectly proves a fact by inference. Often used in will contests regarding capacity or undue influence.

A legal notice issued by the court commanding a person to appear in court at a specific time and place, or to respond to a petition. Often used in conservatorship proceedings or to compel production of a will or attendance at a hearing. (Probate Code §1240 et seq.).

A non-criminal lawsuit between private parties seeking to enforce rights or recover damages. Probate proceedings are generally civil actions.

A demand for payment made by a creditor against the decedent’s estate, or a legal assertion of a right.

A legal action to recover possession of specific personal property.

The specific time frame during which creditors must file their formal claims against a probate estate after notice is given. In California, typically four months after Letters are issued or 60 days after specific notice is mailed or personally delivered to a known creditor, whichever is later. (Probate Code §9100). Failure to file within the period generally bars the claim.

A gift in a will or trust to a group of beneficiaries identified by a general description rather than by individual names (e.g., “to my children,” “to my nieces and nephews”). Membership in the class is determined at a specific time (often the date of death or distribution).

A standard of proof higher than “preponderance of the evidence” but lower than “beyond a reasonable doubt.” Required for certain findings in probate, such as proving a lost will or overcoming presumptions like undue influence in specific circumstances.

A mistake in a document (like a court order or will) that does not reflect the true intent, usually due to inadvertence or typo. May be corrected by the court (Nunc Pro Tunc or Reformation).

A person who hires an attorney for legal advice and representation.

The final statement made by each attorney to the judge or jury summarizing the evidence and arguing their case.

The final phase of probate administration, involving filing a final accounting and petition for final distribution, paying final costs, distributing remaining assets to beneficiaries/heirs, and obtaining a court order discharging the personal representative.

Any claim, encumbrance, or irregularity that may impair the owner’s title to real property or make it difficult to sell. Probate often clears title issues.

A person who signs a loan agreement along with the primary borrower, sharing responsibility for repayment.

Two or more individuals or entities appointed to jointly manage an estate. Must act together unless the will or court order provides otherwise.

A person who owns property concurrently with one or more other persons (e.g., joint tenant, tenant in common).

A legal document that amends, modifies, adds to, or partially revokes an existing will. It must be executed with the same formalities as a will (signed and witnessed in California, unless holographic).

Compelling someone to act against their will through force or threats. Grounds for challenging a will or trust. See Duress, Undue Influence.

Property pledged as security for a debt. Also refers to relatives descended from a common ancestor but not in a direct line (e.g., siblings, cousins). See Collateral Heir.

An attempt to challenge the validity of a prior court judgment or order in a separate, subsequent lawsuit, rather than through a direct appeal. Generally disallowed if the prior court had jurisdiction.

An heir who is not a direct descendant but related through a common ancestor, such as a sibling, aunt, uncle, nephew, niece, or cousin. Inherits under intestate succession only if closer relatives do not exist.

A business that pursues payment of overdue debts. May file creditor claims in probate.

Courtesy or recognition that one jurisdiction gives to the laws and judicial decisions of another jurisdiction. Relevant in ancillary probate or cases involving multiple states.

Mixing estate, trust, or conservatorship funds or assets with the fiduciary’s own personal funds or assets. A serious breach of fiduciary duty, prohibited by law.

Fee paid to a fiduciary or agent for services. See Probate Fees.

Legal process for confining a person to a mental health facility, usually under LPS Act procedures in California, separate from probate conservatorship but sometimes related.

See Simultaneous Death.

An equitable exception to the standard American rule (where each party typically pays their own attorney’s fees). The Common Fund Doctrine allows a litigant whose legal efforts successfully create, preserve, increase, or protect a specific fund of money or assets, from which other non-litigating parties also benefit, to recover their reasonable attorney’s fees and litigation costs directly from that common fund before it is distributed. In California probate or trust litigation, this doctrine frequently applies when a beneficiary takes legal action (e.g., suing a third party or a fiduciary for breach of duty) that successfully recovers assets for the benefit of the entire estate or trust, thereby benefiting all beneficiaries. In such cases, the court may authorize payment of the litigating beneficiary’s attorney’s fees and costs from the recovered fund itself before the net proceeds are distributed among all the beneficiaries.

Law derived from judicial decisions and custom, rather than from statutes. California law is a mix of statutory and common law principles.

A marriage created by agreement and public representation without a formal license or ceremony. Not valid if created in California, but California generally recognizes valid common law marriages formed in states that allow them.

Debt incurred by either spouse during marriage that is not separate debt. Both spouses and the community property are generally liable. Must be addressed in probate.

Assets acquired by spouses or registered domestic partners during marriage while domiciled in California (except by gift, inheritance, or bequest). Each partner owns an undivided one-half interest. California is a community property state. Has significant implications for inheritance, management, and taxation (step-up in basis). (Probate Code §28, §100).

A form of holding title available to married couples/registered domestic partners in California that combines community property characteristics (including double step-up in basis) with automatic transfer to the surviving partner upon death, avoiding probate for that specific asset. Requires specific language in the deed. (Civil Code §682.1).

A request asking the court to order another party to take a specific action, such as responding to discovery requests.

Money awarded in a lawsuit to compensate the plaintiff for actual losses or injuries suffered due to the defendant’s wrongful act.

See Capacity.

The initial pleading filed by a plaintiff to begin a civil lawsuit, stating the claims against the defendant.

Acting in accordance with laws, regulations, court orders, or terms of an instrument.

An agreement resolving a dispute, often involving mutual concessions. See Settlement Agreement. Probate Code provides procedures for court approval of compromises involving estates (§9830 et seq.).

Hiding assets or information that should be disclosed. Can be grounds for fiduciary removal or liability.

The judge’s rulings on legal issues in a case, based on the findings of fact.

A legal presumption that cannot be rebutted by evidence; it must be accepted as true if the underlying facts are established. Rare.

A condition that must occur or be performed at the same time as another condition for a contract or obligation to be enforceable.

Ownership of property by two or more persons at the same time (e.g., Joint Tenancy, Tenancy in Common, Community Property).

See Eminent Domain.

A provision in a document stating that a right or obligation depends on the occurrence or non-occurrence of a specific event.

A condition that must occur before a right or obligation becomes effective (e.g., beneficiary must survive the testator to inherit).

A condition that, if it occurs after a right has vested, will terminate that right (e.g., beneficiary receives income until they marry).

A gift in a will or trust that only takes effect or remains effective if a specific stated condition is met. Enforceability may depend on public policy.

A will intended to be effective only if a specific event occurs.

A relationship where one party places special trust and confidence in another, who is then obligated to act with utmost good faith (e.g., fiduciary relationships, attorney-client). The existence of a confidential relationship can be a factor in finding undue influence.

Court approval required for sales of estate property in dependent administration or sometimes under IAEA. See Order Confirming Sale of Real Property.

A situation where a fiduciary’s personal interests conflict, or appear to conflict, with their duty to the beneficiaries or estate. Fiduciaries have a duty to avoid conflicts of interest.

Inconsistencies between the laws of different states or jurisdictions that may apply to a legal issue. Rules exist to determine which law governs.

A copy of a document filed with the court that has been stamped by the clerk with the filing date and case information, indicating it is part of the court record.

Relationship by blood (e.g., parents, children, siblings). (Contrast with Affinity).

Voluntary agreement or permission. May be required from beneficiaries for certain fiduciary actions unless authority exists otherwise.

An adult person determined by the court to be unable to manage their own personal care (Conservator of the Person) and/or financial affairs (Conservator of the Estate) due to mental or physical limitations, for whom a conservator is appointed. (Probate Code §1801).

A person or entity (including private professional fiduciaries or the Public Guardian) appointed by the court to manage the personal care (Conservator of the Person) and/or financial affairs (Conservator of the Estate) of a conservatee. Acts under court supervision.

Manages the conservatee’s finances, assets, and business affairs.

Manages the conservatee’s personal needs, including health care, food, clothing, and shelter.

A court proceeding under the Probate Code to appoint a conservator for an adult who is found by the court to be unable to manage their personal or financial affairs. Requires formal petition, investigation, hearing, and ongoing court supervision.

The income and assets belonging to the conservatee, managed by the Conservator of the Estate under court supervision.

Something of value (an act, forbearance, or return promise) exchanged between parties to form a valid contract. Gifts lack consideration.

Entrusting goods to another (consignee) to sell, where the consignee pays the owner (consignor) only if the goods are sold. Consigned goods may be part of an estate.

Combining two or more separate lawsuits or legal matters involving common issues or parties into a single proceeding for efficiency.

Deprivation of the benefits of a family relationship (companionship, assistance, affection) due to wrongful injury. Relevant in tort claims that may involve an estate.

An agreement between two or more persons to commit an unlawful act.

A right guaranteed by the state or federal constitution.

The process by which courts interpret the meaning of ambiguous language in statutes, wills, trusts, or other legal documents according to established rules and principles. (Probate Code Division 11).

Legally inferred or implied, rather than direct or express (e.g., constructive notice, constructive trust, constructive fraud).

An act legally considered equivalent to actual physical delivery when physical delivery is impractical (e.g., handing over keys to a car).

Breach of a legal or equitable duty that the law declares fraudulent because it tends to deceive others, even without actual dishonest intent (e.g., breach of fiduciary duty).

Knowledge that the law presumes a person has because it is available through public records (like recorded deeds) or circumstances, even if they don’t have actual knowledge.

An equitable remedy imposed by a court compelling a person who holds legal title to property, which they obtained or hold wrongfully, to convey it to the person rightfully entitled to it. Not a true trust but a remedy against unjust enrichment.

Debt incurred primarily for personal, family, or household purposes.

An old concept relevant to gift tax, referring to gifts made with the expectation of imminent death. Now largely superseded by rules including certain gifts made within 3 years of death in the taxable estate.

Willful disobedience or disrespect towards a court order or process. Punishable by fines or imprisonment.

To challenge or dispute the validity of a will, trust, accounting, or other petition filed in court. See Will Contest.

A person who initiates a contest (e.g., will contest).

A legal proceeding where parties disagree on the issues or outcome and present opposing arguments or evidence to the court.

An event that may or may not occur. Rights or obligations may depend on contingencies.

An attorney fee arrangement (common in personal injury, rare in standard probate) where the fee is a percentage of the amount recovered for the client. Must be in writing.

A beneficiary whose right to receive property depends on the occurrence or non-occurrence of a future uncertain event (e.g., surviving another person, reaching a certain age).

A potential claim against an estate that depends on a future uncertain event (e.g., a pending lawsuit against the decedent). Specific procedures exist for handling contingent claims in probate (Probate Code §9100, §11460 et seq.).

A future interest in property that is dependent upon the happening of an uncertain event or condition.

Adjournment or postponement of a court hearing or trial to a later date. Requires court approval.

A legally enforceable agreement between two or more parties involving mutual promises and consideration. Estates may be party to contracts entered into by the decedent or the personal representative.

A will executed pursuant to a contract, often a contract not to revoke the will (e.g., mutual wills). California law requires high proof for such contracts (Probate Code §21700).

The right of one person who has paid more than their share of a joint obligation to recover the excess from the other obligated parties.

An old doctrine (largely replaced by comparative negligence in CA) barring recovery if the plaintiff’s own negligence contributed to their injury.

Wrongfully exercising control or dominion over another’s personal property, interfering with their ownership rights. A fiduciary who misappropriates assets commits conversion.

The transfer of title to real property from one person to another, usually by deed.

State law requiring a portion of a minor entertainer’s earnings to be set aside in a blocked trust account (Coogan Account) until they reach adulthood. Relevant if a minor beneficiary inherits royalties.

The exclusive legal right granted to creators of original works (literary, musical, artistic) to control their reproduction, distribution, and adaptation. Can be a valuable estate asset.

A public official who investigates deaths occurring under unusual or suspicious circumstances to determine the cause of death. Their report may be relevant in probate.

An institution (like a bank trust department or trust company) authorized by law to act as a fiduciary (executor, trustee, conservator). Often used for large or complex estates/trusts.

A legal entity separate from its owners (shareholders), created under state law. Shares of stock are common estate assets. A corporation can also act as a fiduciary or beneficiary.

Latin for “body.” The principal assets held in a trust that generate income. (Contrast with Income).

Expenses incurred during a legal proceeding or estate/trust administration, such as court filing fees, publication costs, service fees, appraisal fees, bond premiums, etc. Allowable costs may be paid from the estate or trust, or sometimes awarded to the prevailing party in litigation.

Legal advisor; lawyer.

A separate cause of action or claim stated in a legal pleading (complaint or petition).

A claim filed by a defendant against the plaintiff in the same lawsuit.

The branch of government responsible for interpreting laws and resolving legal disputes. In probate, usually the Superior Court of California in the county where the decedent resided or property is located.

An administrative official of the court responsible for maintaining records, receiving filings, issuing process, etc.

Fees and charges required to be paid to the court during litigation (e.g., filing fees). See Costs.

An individual employed by or contracted with the Superior Court (often in the probate department) to conduct impartial investigations, typically in conservatorship and guardianship cases, interviewing relevant parties and reporting findings and recommendations back to the judge. (Probate Code §1454).

See Order.

A person who transcribes spoken testimony during court hearings or depositions into a written record.

Oversight by the probate court over the actions of fiduciaries in dependent administration, conservatorships, and guardianships. Many actions require prior court approval.

A formal promise contained in a contract or deed.

Believability or trustworthiness. The court assesses the credibility of witnesses and evidence.

A bid made by a secured creditor at a foreclosure or probate sale, using the amount of the debt owed as part or all of the bid amount, rather than cash. Rules apply in probate sales (Probate Code §10361).

See Bypass Trust.

A person or entity to whom a debt is owed. In probate, someone to whom the decedent owed money or who has a monetary claim against the estate.

A formal written demand filed with the court or presented to the personal representative by a creditor seeking payment of a debt owed by the decedent or the estate. Must be filed within the Claim Period. (Probate Code §9000 et seq.).

Questioning of a witness by the opposing party after the witness has testified on direct examination.

A provision often included in irrevocable life insurance trusts (ILITs) or other trusts receiving gifts. It gives beneficiaries a limited, temporary right (e.g., 30 days) to withdraw contributions made to the trust. This power makes the contribution a “present interest,” qualifying it for the annual federal gift tax exclusion. Named after the Crummey v. Commissioner case. Proper notices must be sent to beneficiaries.

Latin for “with the will annexed.” See Administrator with Will Annexed.

A legal doctrine stating that if a person has knowledge of facts that would lead a reasonably prudent person to inquire further, they are presumed to have notice of the facts that such inquiry would have revealed.

Doctrine allowing otherwise inadmissible evidence to be introduced to rebut inadmissible evidence presented by the opposing party.

Term used in some jurisdictions for a temporary guardian or conservator. See Special Administrator.

A husband’s common law right to a life estate in his deceased wife’s property. Abolished in California. (Compare Dower).

An account established for a minor under the Uniform Transfers to Minors Act (UTMA) or Uniform Gifts to Minors Act (UGMA), managed by a custodian.

A person or entity responsible for managing property for another. Under UTMA, the person appointed to manage property for a minor. Also, the person holding the decedent’s original will (Custodian of the Will).

The care, control, and maintenance of a person (like a minor child) or thing.

French for “as near as possible.” A legal doctrine applied primarily to charitable trusts. If the original charitable purpose becomes impossible, illegal, or impractical to fulfill, a court may modify the trust terms to apply the funds to a new charitable purpose that approximates the grantor’s original intent as closely as possible. (Probate Code §15409).

Monetary compensation awarded by a court to a person who has suffered loss or injury due to another’s wrongful act.

If a trustee breaches their duty by selling trust property they shouldn’t have, selling it improperly (e.g., for too low a price), or selling it to themselves without authorization, damages generally aim to restore the trust to the position it would have been in absent the breach. This could include recovering the property, the loss in value suffered by the trust, or any profit the trustee made from the improper sale, plus interest (Cal. Prob. Code § 16440).

When a trustee violates their duty of loyalty (e.g., through self-dealing or conflicts of interest), damages aim to either compensate the trust for any losses incurred or require the trustee to give up any personal profit they made due to the breach, plus interest (Cal. Prob. Code § 16440). Breaches involving disloyalty may also support claims for emotional distress damages under specific circumstances.

In California, monetary damages for emotional distress may be recoverable against a trustee in specific cases where a breach of fiduciary duty is proven, particularly breaches involving the duties of loyalty and fidelity (not mere negligence). The plaintiff must show that the trustee’s conduct was intentional or reckless, outrageous, and caused severe emotional distress.

If a trustee had a duty to sell trust property (e.g., to comply with diversification requirements or trust instructions) but failed to do so, causing a loss, the trustee may be liable for the amount the property would have sold for had it been sold properly, plus a reasonable rate of return or interest on those proceeds, minus the value (including appreciation, if any) of the property still held (Based on Restatement (Second) of Trusts § 209 and Cal. Prob. Code § 16440(a)(3)).

When a trustee makes an investment that violates the Prudent Investor Act or other trust terms, they may be liable for the difference between what the trust actually earned (or the value of the improper investment) and what it should have reasonably earned had the funds been properly invested, plus interest. Alternatively, they are liable for the loss or depreciation resulting from the improper investment. The trustee is typically charged with the measure resulting in the greater recovery for the trust (Based on Restatement (Second) of Trusts §§ 210, 211 and Cal. Prob. Code § 16440). Gains on separate, proper investments generally do not offset losses from distinct improper ones.

These are damages awarded in addition to compensation for actual losses, intended solely to punish the trustee for egregious misconduct and deter future similar behavior. Under California law, punitive damages require proof by clear and convincing evidence that the trustee’s breach of trust involved oppression, malice, or fraud (Cal. Civil Code § 3294). They are not awarded for ordinary negligence or simple breaches of trust.

The specific date a person died. A critical date for valuation of assets, determining heirs, and starting statutory deadlines. Established by a Death Certificate.

The fair market value of assets owned by the decedent as of the date they died. Used for estate tax purposes and often for calculating statutory probate fees and establishing basis for inherited assets.

Latin for “by law” (legally recognized) / “in fact” (existing in reality, even if not legally recognized).

Latin for “anew.” A standard of appellate review where the appellate court examines the issue without giving deference to the trial court’s decision (common for legal issues). (Contrast with review for “abuse of discretion” or “substantial evidence”).

Laws (largely abolished or restricted in California – see Evidence Code §1261) that historically limited the ability of an interested party to testify about transactions or conversations with the decedent when suing the estate.

Official legal document issued by the state/county certifying the date, place, and cause of a person’s death. Required to initiate probate, claim life insurance, access accounts, etc.

Taxes imposed due to death, such as federal estate tax or state inheritance tax (California currently has neither).

An unsecured bond, backed only by the general creditworthiness of the issuer.

An obligation to pay money or perform an act owed by one person (debtor) to another (creditor). Debts of the decedent must be addressed in probate.

A person who owes a debt. The decedent’s estate is responsible for paying the decedent’s debts.

The person who has died.

All the real and personal property (assets) owned by the decedent at the time of their death, and also the legal entity managed during probate.

In an A-B trust plan, this irrevocable trust holds assets funded using the deceased spouse’s estate tax exemption amount. It typically provides benefits (like income or support) to the surviving spouse but is structured so the assets “bypass” (are not included in) the surviving spouse’s taxable estate upon their later death, preserving the first spouse’s exemption.

A written statement made under penalty of perjury. Used frequently in California court proceedings instead of notarized affidavits. (Code of Civil Procedure §2015.5).

The document creating a trust and outlining its terms.

A court decision stating the rights and obligations of parties under a contract, will, or statute, without necessarily awarding damages or ordering action. Can be sought via a Petition for Instructions.

A formal judgment or order issued by a court, often used in probate contexts (e.g., Decree of Final Distribution).

Transferring private land for public use (e.g., dedicating land for a road).

A written legal document used to transfer ownership (title) of real property from one person (grantor) to another (grantee). Must be signed, acknowledged, and recorded.

A deed given by a property owner (borrower) to the lender to satisfy a mortgage debt and avoid foreclosure proceedings.

A document recorded by a lender (beneficiary of a Deed of Trust) releasing their lien on real property once the loan has been paid off. Important for clearing title in probate.

A common financing instrument in California used instead of a mortgage. Title is technically transferred to a neutral third party (trustee) who holds it as security for a loan owed by the borrower (trustor) to the lender (beneficiary). If the loan is defaulted, the trustee can sell the property through foreclosure.

Clauses in a deed limiting the future use of the property.

Making false statements that harm another person’s reputation (libel if written, slander if spoken). Could potentially arise in contentious family disputes related to estates.

Failure to perform a legal duty or obligation, such as failing to respond to a lawsuit or make loan payments.

A judgment entered against a party who fails to respond to a lawsuit or appear in court within the required time.

An ownership interest in property that can be terminated upon the occurrence of a specific condition.

The party against whom a lawsuit is filed. In probate, often called the Respondent.

Earnings that are taxed when received later, rather than when earned (e.g., retirement plan contributions). Requires careful handling for beneficiaries.

A personal judgment against a borrower for the remaining debt after a foreclosure sale fails to yield the full amount owed. Limited applicability in California, especially for purchase-money loans on residences. May be a claim against an estate if applicable.

A retirement plan where the employer promises a specified monthly benefit upon retirement, usually based on salary and years of service (e.g., traditional pension). Estate may have rights if participant dies before retirement.

A retirement plan where contributions are made by the employer and/or employee, but the final benefit depends on investment results (e.g., 401(k), profit-sharing plan). Account balance passes via beneficiary designation or to the estate.

Level or extent (e.g., degree of kinship, degree of proof required).

Unreasonable delay by a fiduciary in settling an estate or trust can be grounds for removal or surcharge.

To entrust a task or responsibility to another. Fiduciaries can delegate certain tasks (like investment management) but remain ultimately responsible and cannot delegate core fiduciary functions. Governed by Probate Code §16012, §16052.

The formal transfer of possession or ownership. Required for a valid gift or deed.

A formal request for payment or performance of an obligation.

Transfer of property, especially by lease. Also, commonly used to mean death.

A gift of a specific sum of money payable from a designated source (e.g., “$10,000 from my Wells Fargo account”). If the source is insufficient, it may be paid from general assets like a general bequest.

A pleading filed by a defendant/respondent challenging the legal sufficiency of the plaintiff’s/petitioner’s pleading, asserting that even if the facts alleged are true, they do not state a valid cause of action.

Person relying on another for support. Relevant for tax exemptions and sometimes family allowances.

Probate administration requiring court supervision and prior approval for many actions taken by the personal representative (e.g., selling property, paying debts, distributing assets). The default unless Independent Administration authority is granted.

A legal doctrine where revoking a first will is disregarded if the court finds the revocation was conditioned on a second will being valid, but the second will turns out to be invalid. The idea is the testator preferred the first will over intestacy. Application is complex.

A discovery method where a witness provides sworn testimony outside of court in response to questions from attorneys. The testimony is recorded stenographically or on video and can be used in court.

Decrease in value of an asset due to wear, tear, or obsolescence. Also, a tax deduction allowing recovery of the cost of certain assets over time.

A lawsuit brought by a shareholder on behalf of a corporation (or beneficiary on behalf of a trust) against a third party or management, alleging injury to the entity itself.

A person’s offspring in a direct line: children, grandchildren, great-grandchildren, etc. Synonymous with Issue. Includes adopted individuals under California law.

See Unlawful Detainer.

A court proceeding under Probate Code §11700 et seq. to determine who the rightful heirs or beneficiaries are when there is uncertainty or dispute about who should inherit estate property.

Acting based on another person’s promise or representation, resulting in harm when the promise is broken. Can be grounds for enforcing a promise even without a formal contract (promissory estoppel).

A gift of real property (land and buildings) made in a will. (Noun) Also, the act of giving real property in a will. (Verb)

A person or entity named in a will to receive a devise (gift of real property).

Electronic records, including online accounts (email, social media, financial), files stored electronically, domain names, cryptocurrencies, etc. California adopted the Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA – Probate Code §870 et seq.) providing fiduciaries with procedures to access and manage digital assets after death or incapacity, subject to terms of service and user instructions.

Lack of full mental capacity, but not necessarily full incapacity. May be relevant in assessing ability to perform certain acts.

Initial questioning of a witness by the attorney who called the witness to testify.

A judge’s order in a jury trial directing the jury to return a specific verdict because the evidence overwhelmingly favors one side.

Member of the board governing a corporation. Fiduciaries may have duties if the estate holds controlling interest.

Physical or mental condition limiting a person’s ability. See Incapacity.

Repudiation or rejection of a voidable contract (e.g., a contract made by a minor).

Revocation of an attorney’s license to practice law.

Payment of funds from an estate or trust. Must be properly documented in accountings.

Release from an obligation to pay a debt (e.g., through payment, bankruptcy, or statute of limitations).

A court order releasing the personal representative, conservator, or guardian from their duties and liabilities after administration is complete and assets are distributed.

An heir’s, beneficiary’s, or trustee’s irrevocable and unqualified refusal to accept an interest in property gifted through a will, trust, inheritance, or other transfer. Must meet specific requirements under Probate Code §260 et seq. to be valid. The disclaimed property passes as if the disclaiming person had predeceased the donor or died before the interest was created. Often used for tax planning or to redirect assets.

An estate planning provision allowing the surviving spouse to “disclaim” (refuse) inherited assets after the first spouse’s death, redirecting those assets into a pre-established irrevocable trust (typically structured like a Bypass Trust). This offers post-mortem flexibility for estate tax planning.

Revealing relevant information. Fiduciaries have a duty to disclose material facts to beneficiaries and the court.

The formal pre-trial process in litigation where parties obtain evidence and information from each other and third parties through methods like depositions, interrogatories, requests for production of documents, requests for admission, and subpoenas. Governed by Code of Civil Procedure.

Power or right to make decisions based on one’s own judgment within legal limits. Fiduciaries may have discretion over investments or distributions, governed by terms of the instrument and fiduciary duties.

A distribution of trust income or principal that the trustee is authorized, but not required, to make based on their judgment, often guided by standards like HEMS.

A trust where the trustee has significant discretion over when, how much, and to which beneficiaries distributions of income or principal are made. Offers potential asset protection benefits.

Treating persons differently based on protected characteristics (race, gender, etc.). Prohibited in legal proceedings.

Intentionally excluding an heir or beneficiary from receiving any part of an estate through a will or trust. Must be clearly stated.

Termination of a lawsuit or petition by the court before a final judgment on the merits. Can be with prejudice (barring refiling) or without prejudice (allowing refiling).

The final settlement or distribution of property or a legal matter.

A clause in a will or trust that directs the transfer of property to beneficiaries.

See Alternative Dispute Resolution.

Being declared legally ineligible to serve in a role (e.g., judge, witness, fiduciary, beneficiary under certain circumstances like elder abuse).

Disagreement with a majority opinion, often referring to a judge’s dissenting opinion in an appellate case.

Legal term for divorce in California. Automatically revokes certain provisions in wills/trusts benefiting the former spouse unless the instrument provides otherwise (Probate Code §6122).

A person or entity entitled to receive property distributed from an estate or trust.

The process of paying out or transferring estate or trust assets to the beneficiaries or heirs according to the will, trust terms, or laws of intestacy. See Preliminary Distribution, Final Distribution.

A fiduciary’s duty under the Prudent Investor Act to invest trust or estate assets across different types of investments to reduce risk, unless circumstances or the governing instrument suggest otherwise. (Probate Code §16048).

The loss or surrender of property or rights.

A distribution of corporate profits paid to shareholders. Estate or trust income.

See Dissolution of Marriage.

A legal principle or rule.

Evidence presented in written form, such as contracts, letters, deeds, emails.

In California, registered domestic partners have substantially the same rights and responsibilities as spouses under state law, including inheritance and community property rights. (Family Code §297.5).

The place where a person legally resides with the intent to remain indefinitely. Determines which state’s laws primarily govern probate and potentially taxation. (Contrast with mere Residence).

The intent to make a gift, required for a valid transfer without consideration.

The recipient of a gift or the holder of a power of appointment.

The person making a gift or creating a trust (also Settlor, Grantor) or granting a power of appointment.

A wife’s common law right to a life estate in a portion of her deceased husband’s real property. Abolished in California. (Compare Curtesy).

The attorney who prepared the legal document (will, trust, etc.). Subject to specific rules regarding gifts received under the instrument (see Certificate of Independent Review).

The level of care and investigation that a reasonably prudent person would exercise in a particular situation, such as before purchasing property or making investment decisions. Expected of fiduciaries.

Constitutional guarantee (5th and 14th Amendments) requiring fairness in legal proceedings, including the right to adequate notice and an opportunity to be heard. Applies in probate court.

A California law, found in Probate Code sections 810 through 813, designed to protect the rights of individuals by establishing specific legal standards and procedural safeguards for determining mental capacity (competence) in various legal contexts. The DPCDA ensures fairness when a person’s ability to make decisions or be held responsible for their actions is questioned. It applies to determinations of capacity related to executing wills, trusts, contracts, powers of attorney, advance health care directives, managing finances, consenting to medical treatment, and eligibility for conservatorship.

An identical copy of an original document, executed at the same time (e.g., signing two copies of a contract). May sometimes substitute for the original.

A power of attorney that remains legally effective even if the principal (the person who granted the power) becomes mentally incapacitated. Ceases upon the principal’s death. Governed by Probate Code §4000 et seq.

Older term for a document appointing an agent for health care decisions. Now incorporated into the Advance Health Care Directive in California.

Unlawful constraint or pressure exerted upon a person to coerce them to perform an act (like signing a will or contract) against their will. Grounds for invalidating the document.

A legal or ethical obligation owed by one person to another (e.g., Fiduciary Duty, Duty of Care).

A long-term trust designed to benefit multiple generations while minimizing estate taxes and providing asset protection, often utilizing the generation-skipping transfer (GST) tax exemption. California modified the Rule Against Perpetuities, allowing trusts to potentially last longer than under common law.

See Preliminary Distribution.

A deposit made by a buyer as evidence of good faith when making an offer to purchase property. May be relevant in probate sales.

The right to use another person’s land for a specific purpose (e.g., right-of-way for access, utility lines). Can be an asset or encumbrance affecting estate property.

Often included as a standard for distributions from a trust (“health, education, maintenance, and support”).

Physical abuse, neglect, financial abuse, abandonment, isolation, abduction, or other treatment resulting in harm, pain, or mental suffering to an elder (person 65 or older in California) or dependent adult. Financial elder abuse can invalidate gifts or wills and lead to significant damages (Welfare & Institutions Code §15600 et seq.). Specific provisions exist in the Probate Code regarding transfers to caregivers (§21380).

A choice between alternative rights or remedies (e.g., surviving spouse’s election regarding community property, tax elections available to fiduciaries).

A surviving spouse’s statutory right in some (non-community property) states to claim a certain percentage of the deceased spouse’s estate, regardless of what the will provides. Less relevant in California due to community property laws, but concepts like Omitted Spouse provide protection.

California law allows electronic signatures in many contexts, but specific rules apply. Currently, formal witnessed wills generally still require physical signatures, though remote witnessing rules were temporarily relaxed during the pandemic and legislative changes are considered. Digital execution of trusts may be permissible under certain conditions.

Legal process by which a minor is freed from parental control and assumes adult rights and responsibilities.

Fraudulent appropriation of property or funds entrusted to one’s care. A crime and a breach of fiduciary duty.

The government’s power to take private property for public use upon payment of just compensation. Can affect estate property.

Compensation provided by an employer beyond salary, such as retirement plans, health insurance, life insurance. May be significant estate assets or pass via beneficiary designation.

Intruding upon another’s property. Also refers to distributing trust principal to an income beneficiary.

Any claim, lien, charge, or liability attached to property that diminishes its value or restricts its use (e.g., mortgage, easement, judgment lien, property taxes). Title must usually be cleared in probate sales.

Signing one’s name on the back of a negotiable instrument (like a check) to transfer it to another party or receive payment.

Taking legal steps to compel compliance with a judgment, order, or contract.

The right to receive something. See Determination of Entitlement to Distribution.

A legally recognized organization, such as a corporation, partnership, LLC, or trust. Can own property, sue, and be sued.

The formal recording of a court’s final decision by the court clerk, starting the time limit for appeals.

Potential responsibility for cleanup costs associated with contaminated real property. Fiduciaries must exercise due diligence regarding estate property.

Constitutional guarantee that laws will be applied equally to all persons without unjust discrimination.

Relating to principles of fairness and justice, as opposed to strict legal rules. Probate courts are courts of law but apply equitable principles.

Doctrine recognized in some states (limited recognition in CA, primarily for inheritance from foster/stepparents under specific facts) where a child may be treated as legally adopted for inheritance purposes if the “parents” treated the child as their own but failed to complete formal adoption.

Doctrine treating real property as personal property (or vice versa) in certain circumstances based on intent (e.g., when a binding contract to sell real estate exists before death).

Division of property based on fairness, often used in divorce in non-community property states. California uses community property rules.

Legal principle preventing a party from asserting a fact or right inconsistent with a prior position or representation if another party reasonably relied on it to their detriment.

A lien imposed by a court based on fairness, rather than created by statute or contract.

Remedies granted by a court based on fairness when monetary damages are inadequate (e.g., injunction, specific performance, constructive trust).

The beneficial interest in property; the right to enjoy the benefits of ownership, even though legal title (formal ownership) may be held by someone else (e.g., beneficiaries of a trust have equitable title; the trustee holds legal title).

The value of an owner’s interest in property exceeding any liens or debts against it. Also refers to principles of fairness and justice administered by courts.

Federal law regulating employer-sponsored retirement and welfare benefit plans. Affects handling of retirement assets, beneficiary designations, and spousal rights.

Mistake. Legal errors may be grounds for appeal; clerical errors may be corrected by the trial court.

The reversion of property to the state (California) when a decedent dies without a will (intestate) and has no identifiable legal heirs under the laws of intestate succession. (Probate Code §6800 et seq.). Requires specific procedures by the Public Administrator or Attorney General.

An arrangement where documents, funds, or property are delivered to a neutral third party (escrow agent) to be held until specific conditions are met, then delivered according to instructions. Often used in real estate sales during probate.

All assets (real and personal property) and liabilities left by a person at death. Also refers to the legal entity managed during probate administration or the assets managed in a conservatorship/guardianship.

The process of arranging for the management and disposition of one’s assets during life and after death, using tools like wills, trusts, powers of attorney, health care directives, beneficiary designations, and property titling to achieve personal goals, minimize taxes/costs, and provide for beneficiaries.

The process by which the California Department of Health Care Services (DHCS) seeks repayment from the estates of deceased Medi-Cal recipients for the cost of certain benefits provided (e.g., nursing home care). Requires notice to DHCS during probate (Probate Code §9202). Subject to limitations and hardship waivers.

A tax imposed by the federal government on the transfer of assets from a person’s estate at death if the total value exceeds a large exemption amount (adjusted annually for inflation). California does not currently have a state estate tax.

Legal principle preventing a party from asserting a claim or right inconsistent with a prior position or action upon which another party detrimentally relied. See Equitable Estoppel, Promissory Estoppel.

Abbreviation for Latin et alii (and others). Used in case names or lists to indicate additional parties not explicitly named.

Abbreviation for Latin et sequentes (and the following ones). Used after a statute section number to indicate “and the sections that follow.”

Abbreviation for Latin et uxor (and wife). Older term sometimes seen in property deeds.

Standards of professional conduct. Attorneys and professional fiduciaries are bound by specific ethical rules.

Information presented in court to prove or disprove facts (e.g., testimony, documents, physical objects). Governed by the California Evidence Code.

Latin for “from one party.” Refers to court proceedings, orders, or communications requested by or involving only one party without notice to or participation by the opposing party. Allowed only in limited, specific circumstances (e.g., temporary restraining orders, appointment of temporary conservator/guardian if urgent need shown). Requires specific justification and procedures.

Questioning a witness under oath (direct, cross, redirect). Also, review of documents or records.

Court staff (often attorneys) who review probate filings before hearings, check for compliance with statutes and rules, and issue Probate Notes identifying deficiencies or questions for the parties/attorneys to address.

A formal objection to a court ruling. Also, specific circumstances where a general rule does not apply (e.g., exceptions to the creditor claim filing period).

The amount ($18,000 per recipient in 2024, adjusted for inflation) that a person can gift annually without using up their lifetime gift/estate tax exemption or paying gift tax.

Circumstances where a change in property ownership does not trigger reassessment for California property tax purposes (e.g., certain transfers between spouses, parents/children under Prop 19 limitations, transfers into/out of revocable trusts). Requires timely filing of exclusion claims.

A provision in a will, trust, or contract attempting to relieve a party (like a fiduciary) from liability for certain wrongful acts (e.g., negligence). Enforceability is limited by law and public policy, especially for gross negligence or willful misconduct. (Probate Code §16461).

To sign a legal document in the required manner to make it valid (e.g., execute a will). Also, to carry out or perform the terms of an order or judgment.

The legal process of enforcing a court judgment, usually by seizing and selling the debtor’s assets.

The person (male/female) or institution nominated in a will and appointed by the probate court to administer the decedent’s estate according to the will’s instructions. A type of Personal Representative.

A future interest in property held by a third party (not the grantor) that takes effect automatically upon the happening of a stated event or condition, cutting short a prior interest.

A sample used for comparison, such as a handwriting sample used to verify a signature’s authenticity.

An official copy of a court document, authenticated with seals and signatures of multiple court officials according to specific protocols. More formal than a certified copy and often required for use in out-of-state or federal proceedings (like ancillary probate).

Legal protection shielding certain property from creditors’ claims (e.g., homestead exemption, retirement account protections) or from taxation (e.g., estate tax exemption amount). Also, being excused from a duty.

Legal doctrine requiring a party to pursue all available administrative or internal procedures before seeking court intervention.

A document or object introduced as evidence in a court proceeding, usually marked for identification.

The discharge or payment of a debt or lien. In probate, refers to the question of whether a specific gift passes to the beneficiary free of any mortgage or lien attached to it (requiring payment from the residue), or if the beneficiary takes the gift subject to the encumbrance. California law (Probate Code §21131) generally requires the beneficiary to take subject to the debt unless the will clearly expresses intent for exoneration.

Costs necessarily incurred in managing and settling an estate or trust, such as court fees, fiduciary fees, attorney fees, appraiser fees, accounting costs, bond premiums, insurance, property maintenance, etc. These have high priority for payment from estate assets under Probate Code §11420.

A witness qualified by special knowledge, skill, experience, training, or education to provide opinion testimony on a technical or complex subject relevant to the case (e.g., medical expert on capacity, appraiser on valuation).

A trust created intentionally by the explicit written or oral declaration of the settlor (though trusts holding real property must be in writing). (Contrast with Implied Trust like resulting or constructive trusts).

Additional time granted by the court or agreement to perform an act or file a document.

See Non-Statutory Fee. Compensation awarded by the court to the personal representative or attorney for services beyond the routine duties of administration, requiring detailed justification and proof of necessity and benefit to the estate (Probate Code §10801, §10811).

Evidence outside the written terms of a document itself (e.g., testimony about conversations or circumstances surrounding execution). Generally inadmissible to contradict clear terms of a will or contract (Parol Evidence Rule), but may be allowed to interpret ambiguity or prove issues like fraud, duress, or mistake.

The judge (in a bench trial) or jury (in a jury trial) responsible for determining the truth of disputed facts based on the evidence presented.

A gift in a will or trust that cannot be distributed to the intended recipient, usually because the recipient predeceased the donor and no alternate beneficiary was effectively named. California’s Anti-Lapse Statute may save the gift for the predeceased beneficiary’s descendants if certain conditions are met.

The price that willing and knowledgeable buyer and seller, under no compulsion, would agree upon for property on the open market. The standard for valuation in probate and estate tax contexts.

Payments ordered by the probate court from estate funds to support the decedent’s surviving spouse, registered domestic partner, minor children, and potentially other dependents during the period of estate administration. Has priority over many debts. (Probate Code §6540 et seq.).

Body of California statutes governing marriage, divorce, domestic partnerships, child custody, support, and related matters. Often intersects with probate law.

An agreement among the heirs or beneficiaries of an estate resolving disputes about distribution or administration, potentially avoiding contested litigation. May require court approval.

Often refers to a revocable living trust established by a couple to manage assets and avoid probate. Can also refer specifically to the Bypass Trust portion of an A-B trust structure.

The highest form of real property ownership, granting absolute ownership of unlimited duration, freely inheritable and transferable.

A person or institution in a position of trust and confidence who has a legal duty to act primarily for another’s benefit in matters related to their undertaking. Examples include executors, administrators, trustees, conservators, guardians, and agents under a power of attorney. Held to high standards of loyalty, care, and prudence.

The detailed financial report prepared by a fiduciary. See Accounting.

Acting in the role of a fiduciary.

The legal obligations owed by a fiduciary to the person whose interests they serve (principal, beneficiary, ward, conservatee, estate), including duties of loyalty, care, prudence, impartiality, confidentiality, disclosure, accounting, and avoiding conflicts of interest. Breach can lead to personal liability.

Federal (Form 1041) and state income tax returns filed for estates and trusts reporting income earned on assets after death or during trust administration. Separate from estate tax return (Form 706) and decedent’s final personal income tax return (Form 1040).

Fee charged by the court clerk for filing documents like petitions to initiate proceedings.

The concluding financial report submitted by the personal representative or other fiduciary to the court, covering the entire period of administration or the final reporting period, before the estate or trust is closed and distributed.

The last transfer of remaining estate or trust assets to the beneficiaries or heirs according to the court’s order or the terms of the instrument.

The court’s ultimate decision resolving the case.

Under California law (Welfare & Institutions Code § 15610.30), the illegal or improper taking, hiding, appropriating, obtaining, or retaining of real or personal property belonging to an elder (age 65 or older) or a dependent adult for a wrongful use, with intent to defraud, or through undue influence.  Financial elder abuse can be critical in probate and trust matters. It can be grounds to contest the validity of wills, trusts, deeds, or beneficiary designations executed by the elder. It can also be the basis for legal action (often within probate court via a Probate Code § 850 petition or a related civil suit) to recover assets wrongfully taken from the elder before their death or from their estate/trust. Proven financial elder abuse can lead to enhanced remedies, including potential double damages, punitive damages, and attorney’s fees, and may disqualify the abuser from inheriting.

Bank, trust company, credit union, brokerage firm, etc. Often hold estate assets or may serve as fiduciaries.

See Durable Power of Attorney.

The judge’s determination of the disputed factual issues in a case, based on the evidence presented.

A combined report often filed by the personal representative near the end of a straightforward probate administration that includes the final accounting, report of administration, and requests approval for the final distribution and discharge.

An item of personal property that has been permanently attached to real property, becoming part of the real estate.

Legal process by which a lender forces the sale of mortgaged property to recover the debt after the borrower defaults. Affects estate administration if property is subject to foreclosure. Probate court may oversee sales.

A state or country outside the one where the legal proceeding is taking place.

A will executed outside California. Admissible to probate in California if executed according to California law, the law of the state where executed, or the law of the testator’s domicile at time of execution or death. (Probate Code §6113).

Loss of property or rights as a penalty for wrongdoing or failure to perform an obligation. See In Terrorem Clause.

Creating or altering a document with intent to defraud. A forged will is invalid.

The standard court-supervised probate process (either dependent or independent administration), usually required for estates exceeding the small estate limits or involving complexities.

A non-profit charitable organization, often funded by a single source (family or corporation), subject to specific tax rules. May be established by a will or trust.

Ownership of less than 100% of an asset, often as a tenant in common. Requires valuation based on the fractional share, potentially with discounts.

Intentional deception, misrepresentation, or concealment of a material fact made for personal gain, resulting in damage to another. Grounds for invalidating a will, trust, or transaction, and potential fiduciary liability or punitive damages.

A transfer of property made with the intent to hinder, delay, or defraud creditors, or one made without fair consideration that renders the debtor insolvent. Can potentially be set aside by creditors or a bankruptcy trustee, sometimes even after death through probate.

An ownership interest in real property of uncertain duration (e.g., fee simple, life estate).

The broader scope of powers granted to a personal representative under California’s Independent Administration of Estates Act, allowing more actions (including selling real property) without prior court approval, provided proper notice procedures (Notice of Proposed Action) are followed. (Contrast with Limited Authority). Requires specific request and court approval, usually requires bond unless waived.

The crucial process of transferring legal title of assets (real estate, bank accounts, investments, etc.) into the name of the trustee of the trust. A trust only controls assets that have been properly funded into it. Failure to fund assets into a living trust typically means those assets will go through probate.

Reasonable costs related to the decedent’s burial, cremation, and memorial services. These are priority debts payable by the estate under Probate Code §11420. Instructions may be in will or AHCD.

An ownership interest in property that will or may commence in possession or enjoyment at a future time (e.g., remainder, reversion).

A legal procedure where a creditor obtains property or money owed to a debtor that is being held by a third party (e.g., garnishing wages held by an employer, or bank accounts).

Formal probate administration.

A state law alternative to bankruptcy where a debtor transfers assets to a fiduciary to liquidate for the benefit of creditors.

A gift of a specific amount of money or quantity of property payable from the general assets of the estate, not from a specific source (e.g., “I give $10,000 to my nephew”).

Probate conservatorship for adults unable to manage their affairs. (Contrast with Limited Conservatorship for developmentally disabled adults or LPS Conservatorship for mental health issues).

A power of attorney granting broad authority over financial matters that remains effective if the principal becomes incapacitated. (Contrast with Limited or Special Power of Attorney).

An intention that applies broadly, as opposed to a specific intent regarding a particular action or outcome.

A partner in a general partnership or the managing partner in a limited partnership, typically with personal liability for partnership debts. Interest may be an estate asset.

A required report filed by a conservator outlining plans for the conservatee’s care and management of their estate. (Probate Code §1821, §1831).

Authority granted in a will or trust allowing the holder (donee) to appoint property to anyone, including themselves, their estate, or their creditors. Property subject to a general power of appointment is typically included in the holder’s taxable estate. (Contrast with Special Power of Appointment).

A federal tax imposed (in addition to estate or gift tax) on transfers made directly or indirectly to beneficiaries who are two or more generations younger than the donor (e.g., grandchildren or unrelated persons significantly younger). Subject to a large lifetime exemption amount.

A gift of personal property made by a person (donor) in contemplation of imminent death, delivered to the recipient (donee) with the intent that the gift takes effect only if the donor dies from the contemplated peril. Revocable by the donor anytime before death and automatically revoked if the donor recovers. (Probate Code §5700 et seq.).

A gift (often in a trust or will) that takes effect only if a preceding gift fails or terminates (e.g., “to A for life, then gift over to B”).

A tax imposed by the federal government on large gifts made during a person’s lifetime. Subject to an annual exclusion amount per recipient and a lifetime exemption amount (unified with the estate tax exemption). California does not have a state gift tax.

The value of a business considered as an operating enterprise, including intangible elements like goodwill, rather than just the liquidation value of its assets. Relevant for valuing business interests in estates.

A legally sufficient reason for a court ruling or action. Required for many motions or requests (e.g., continuance, extension of time).

An intangible business asset representing the reputation, customer base, and other factors that contribute to earning potential beyond tangible assets. Must be valued if part of an estate’s business interest.

A claim filed against a government entity. Specific procedures and deadlines apply, which may interact with probate creditor claim rules if the decedent had such a claim.

An additional period allowed for performing an action after the official due date has passed.

A mortgage where payments start low and increase over time. Relevant if held as an asset or liability by the estate.

Direct descendants/ascendants. Inheritance rights depend on proximity of relationship under intestate succession or terms of the will/trust.

(Verb) To transfer property, especially real property. (Noun) The transfer itself, or the property transferred.

A common type of deed in California used to transfer real property, containing implied warranties that the grantor has not previously conveyed the property and has not encumbered it except as disclosed.

The person to whom property is transferred by deed.

The person who transfers property by deed or creates and transfers assets into a trust. Synonymous with Settlor or Trustor in the trust context.

An irrevocable trust where the grantor retains the right to receive fixed annuity payments for a specified term. If the grantor survives the term, the remaining assets pass to beneficiaries (often family) typically free of estate/gift tax. A strategy used for transferring appreciation.

An irrevocable trust where the grantor retains the right to receive income from the trust assets for a specified term. Less common now due to tax rule changes compared to GRATs or QPRTs.

Similar to a GRAT, but the grantor retains the right to receive payments that are a fixed percentage of the trust’s value, revalued annually.

A trust where the grantor (or another person) retains certain powers or interests described in the Internal Revenue Code (§671-679), causing the trust’s income to be taxed directly to the grantor on their personal income tax return, even if distributed elsewhere. Revocable living trusts are grantor trusts during the grantor’s lifetime.

A term specifically defined under California’s Lanterman-Petris-Short (LPS) Act, referring to a condition where a person, due to a mental health disorder or chronic alcoholism, is unable to provide for their basic personal needs for food, clothing, or shelter. The standard for establishing an LPS Conservatorship.

Extreme carelessness showing reckless disregard for the safety or rights of others; more severe than ordinary negligence. May overcome exculpatory clauses protecting fiduciaries.

Rent paid for the right to use land, typically under a long-term lease where the tenant constructs buildings.

Life insurance offered to a group of people, often through an employer. Proceeds pass via beneficiary designation or to the estate.

Crops currently growing on land. May be considered part of the real property or as personal property (emblements) depending on circumstances and stage of growth, affecting disposition or sale in probate.

A person who promises to pay another’s debt or perform their obligation if the primary obligor fails to do so.

The agreement made by a guarantor. May be a claim against an estate if the decedent was a guarantor.

A person or entity appointed by the court to be legally responsible for the personal care (Guardian of the Person) and/or management of property (Guardian of the Estate) of a minor child whose parents are deceased or unable to provide care. Governed by Probate Code §1500 et seq.

Latin for “guardian for the suit.” Appointed by the court solely to represent the interests of a minor or legally incompetent person within a specific legal proceeding (like probate litigation or a trust dispute). Does not have broader powers of a general guardian or conservator. (Probate Code §1003).

Manages the minor’s property under court supervision until the minor reaches age 18.

Responsible for the minor’s care, custody, control, education, and well-being.

The court proceeding to appoint a guardian for a minor. Requires petition, investigation, hearing, and ongoing court supervision.

A mandatory Judicial Council form (GC-212) providing background information about the proposed guardian, filed with the Petition for Appointment of Guardian.

A specialized trust designed to hold title to firearms regulated under the National Firearms Act (NFA), intended to simplify ownership transfer and compliance with federal and state laws. Requires careful drafting by knowledgeable counsel.

Latin for “you have the body.” A writ used to challenge the legality of a person’s detention or confinement. May be relevant in LPS conservatorship context.

Implied warranty in residential leases that the landlord will maintain the property in a livable condition. Relevant if estate includes rental property.

Relatives who share only one parent (e.g., half-siblings). Under California intestate succession, half-blood relatives inherit the same share they would inherit if they were of the whole blood. (Probate Code §6406).

Legal principle stating that an appellate court will not reverse a lower court’s decision for a minor error that did not affect the outcome or prejudice a party’s substantial rights.

A tax filing status providing certain advantages, available to unmarried individuals who maintain a home for a qualifying dependent. May be relevant for decedent’s final tax return.

Often included as part of an ascertainable standard (“health, education, maintenance, and support” or HEMS) guiding a trustee’s discretion when making distributions from a trust.

The person appointed in an Advance Health Care Directive to make health care decisions for the principal if they become incapacitated.

Consent, refusal of consent, or withdrawal of consent to any type of health care, including end-of-life decisions, made by a person with capacity or their authorized agent/surrogate. Governed by Probate Code Division 4.7.

Federal law protecting the privacy of medical information. Contains rules about disclosure, potentially relevant for fiduciaries needing access to records (often requires specific authorization).

A formal proceeding before a judge to consider petitions, motions, evidence, or arguments. Notice of probate hearings is required for interested parties.

The specific date and time scheduled by the court for a hearing.

Hearsay is an out-of-court statement (made orally, in writing, or through conduct by someone other than the witness currently testifying) that is offered in court to prove that the content of the statement itself is true. As a general rule, hearsay evidence is inadmissible in California court proceedings, including probate matters, because it is considered inherently less reliable than live testimony subject to cross-examination.

Exceptions in Probate: Despite the general rule, proving the intent or actions of a deceased person (like a testator or trust settlor) often relies on statements they made before death. California law provides specific exceptions to the hearsay rule that are crucial in probate and trust litigation:

• State of Mind Exception: Statements made by a deceased person concerning their own then-existing state of mind, emotion, or physical sensation—including statements about their intent, plan, motive, design, mental feeling, pain, or health—are generally admissible to prove that state of mind or condition, provided the statements were made under circumstances indicating trustworthiness (Cal. Evid. Code § 1250, § 1251). This is often used to show testamentary intent, feelings about beneficiaries, or susceptibility to undue influence.
• Statements Regarding Revocable Trusts (Evid. Code § 1260): California Evidence Code § 1260 provides a specific hearsay exception for statements made by a deceased settlor (unavailable witness). Such statements are admissible if they assert that the settlor established, amended, or revoked a revocable trust, or identify their revocable trust or its amendments, provided the statements were made under circumstances indicating trustworthiness. This allows testimony from percipient witnesses (those who heard the statements directly) about what the settlor said regarding the status or identity of their revocable trust.

A type of petition filed under California Probate Code §850(a)(3), based on the Estate of Heggstad case. Used to ask the court to confirm that an asset, which was clearly identified in a schedule attached to a trust or in the trust document itself as being intended as a trust asset, should legally be considered part of the trust estate even if formal legal title was never transferred to the trustee. If granted, can avoid probate for that specific asset. Success depends heavily on the specific facts and wording.

A person entitled by state statute to inherit property from a decedent who died without a valid will (intestate). Determined by California’s laws of intestate succession based on degree of kinship. (Compare with Beneficiary, who inherits under a will or trust).

A person or company that searches for unknown or missing heirs, often offering to assist them in claiming an inheritance in exchange for a percentage fee (assignment). Agreements are subject to court scrutiny for reasonableness (Probate Code §11604).

An item of personal property passed down through generations within a family, often having sentimental value exceeding its monetary worth. May be subject of specific bequests.

Property legally owned by a trustee for the benefit of beneficiaries according to the terms of the trust instrument.

A will where the signature and material provisions are in the handwriting of the testator. Unlike formal wills, holographic wills do not require witnesses to be valid in California (Probate Code §6111). Date is not required but lack of date can create issues if multiple wills exist. More susceptible to challenges regarding authenticity, capacity, or interpretation.

Protection under California law shielding a certain amount of equity in a primary residence (declared homestead or automatic homestead) from judgment creditors (Code of Civil Procedure §704.710 et seq.). Also refers to Probate Homestead, a right under Probate Code §6520 et seq. allowing the court to set aside property (often the family home) for the use of the surviving spouse and minor children during probate administration or for a limited term, potentially protecting it from some creditors and overriding will provisions.

California law (Probate Code §250 et seq.) prohibits a person who feloniously and intentionally kills the decedent from receiving any property, interest, or benefit from that decedent’s estate or trust, or through survivorship rights. The killer is treated as having predeceased the decedent.

Tangible personal property used in or about the home (e.g., furniture, furnishings, appliances). May be handled separately in wills or small estate procedures.

Pledging property as security for a debt without giving up possession (e.g., a mortgage).

An Internal Revenue Code section allowing deferral of capital gains tax on the sale of business or investment property if the proceeds are reinvested in similar (“like-kind”) property according to specific rules and timelines. May be relevant if estate needs to sell appreciated property.

A condition in a will or trust, or the purpose of a trust, that is illegal or violates public policy (e.g., requiring a beneficiary to commit a crime or divorce). Such conditions or trusts are generally void.

An asset that cannot be easily sold or converted to cash without substantial loss of value (e.g., closely held business interests, unique real estate, collectibles). Can complicate estate administration and distribution.

A transfer or trust that appears valid on its face but lacks true substance because the grantor retains excessive control, potentially rendering it ineffective for certain purposes (like avoiding creditors or spousal rights).

Not relevant or important to the issue being decided.

Usually refers to spouse, parents, children, siblings. Definition may vary depending on context.

Legal protection from liability or prosecution. Fiduciaries may have limited immunity for actions taken under court order or specific statutory authority.

Diminution in value or function. Relevant for valuing assets or assessing capacity.

A fundamental fiduciary duty requiring the trustee or personal representative to treat all beneficiaries fairly and equitably according to the terms of the governing instrument and law, without showing favoritism. (Probate Code §16003).

Challenging the credibility of a witness during cross-examination by showing bias, prior inconsistent statements, lack of perception, etc.

A procedural device where a defendant brings a new party into the lawsuit, alleging that the new party is liable for all or part of the claim against the defendant.

Not expressly stated but inferred from actions, conduct, or circumstances (e.g., implied contract, implied trust, implied warranty).

A legal principle implied in every contract requiring parties to act honestly and fairly towards each other, not intentionally doing anything to undermine the benefits of the agreement.

Doctrine excusing performance of a contract if it becomes objectively impossible due to unforeseen circumstances. May apply to estate contracts or trust purposes (see Cy Pres).

An account held by a lender where the borrower makes periodic payments for property taxes and insurance, which the lender then pays when due. Relevant for managing estate real property.

Failure to exercise caution, care, or good judgment. A breach of the fiduciary duty of care/prudence.

Attributed or ascribed legally to a person, even if not directly caused or known by them (e.g., imputed knowledge, imputed income).

An endorsement on a negotiable instrument (like a check) that does not specify a payee, making it payable to the bearer.

Latin for “in chambers.” A judge’s private review of sensitive documents or evidence to determine if they should be disclosed or admitted in open court.

Latin for “in the manner of a pauper.” Permission granted by a court allowing a person who meets poverty guidelines to file documents and proceed with a lawsuit without paying court fees. Requires application and court approval.

Latin for “in these words.” Quoting text verbatim.

Distributing an asset in its actual form (e.g., shares of stock, a piece of artwork, real estate) rather than selling it and distributing the cash proceeds. Often preferred for assets with sentimental value or potential appreciation, or for tax reasons (basis).

Latin for “in the place of a parent.” Refers to a person assuming parental duties and responsibilities for a minor without formal adoption. May affect inheritance rights in limited circumstances.

The court’s power over a specific person (defendant/respondent), requiring them to appear and defend the lawsuit. Based on residency, presence, or minimum contacts within the jurisdiction.

Latin/English terms for representing oneself in court without an attorney.

Latin for “in the matter of.” Used in the title of legal proceedings that are not adversarial lawsuits between named parties, such as estate administrations, guardianships, or conservatorships (e.g., In re Estate of John Doe).

The court’s power over property located within its boundaries, allowing it to determine rights to that property even if the owners are outside the jurisdiction. Probate often involves in rem jurisdiction over estate assets.

A provision often included in wills or trusts designed to discourage beneficiaries from challenging the document by stating that anyone who files a contest will forfeit their inheritance or benefits under the instrument. California law (Probate Code §21310 et seq.) limits the enforceability of these clauses, generally enforcing them only against contests brought without probable cause. Specific procedures apply.

Lacking the legal mental ability (Capacity) to perform certain actions or manage one’s affairs. The standard for appointing a conservator or needing an agent under a POA/AHCD to act.

Marriage between close relatives prohibited by law. Void in California.

Rights associated with owning a life insurance policy, such as the power to change the beneficiary, surrender or cancel the policy, assign the policy, pledge it for a loan, or borrow against the cash value. Retaining incidents of ownership can cause the policy proceeds to be included in the owner’s taxable estate at death. Often transferred to an Irrevocable Life Insurance Trust (ILIT) to avoid this.

In trust and estate accounting, the return derived from principal assets, such as interest, dividends, rents, and ordinary profits from business operations. Governed by the Uniform Principal and Income Act (UPIA) unless the instrument specifies otherwise. (Contrast with Principal).

The beneficiary of a trust who is currently entitled to receive the income generated by the trust assets, often for their lifetime.

Income earned by the decedent before death but not received until after death (e.g., final paycheck, accrued vacation pay, IRA distributions, installment sale payments). IRD is included in the decedent’s gross estate for estate tax purposes AND is taxable income to the estate or beneficiary who receives it, subject to a potential income tax deduction for federal estate taxes paid on the IRD. (IRC §691).

Tax levied on income earned by individuals or entities. Estates and trusts are separate taxable entities and must file fiduciary income tax returns (Form 1041) if they meet income thresholds. Beneficiaries pay tax on distributable net income (DNI) received.

See Incapacity.

A legal doctrine allowing a will or trust to refer to and incorporate another existing, identifiable written document (not necessarily executed with testamentary formalities) as part of the will or trust, if the intent to incorporate is clear and the document existed when the will/trust was signed. (Probate Code §6130).

An intangible right related to real property (e.g., an easement).

A promise by one party to protect another party from loss or liability arising from a specific transaction or event. Fiduciaries may seek indemnity agreements from beneficiaries upon distribution.

A formal legal document, often referring to a deed or trust agreement.

California statutory scheme (Probate Code §10400 et seq.) allowing a personal representative (executor or administrator) granted this authority by the court to take many actions related to estate management (like selling property, paying claims, managing businesses) without prior court approval, using a streamlined Notice of Proposed Action (NOPA) procedure for major actions. Designed to simplify and expedite probate. Can be granted with Full Authority or Limited Authority (which excludes power to sell/exchange real property or grant options). Requires specific request in the petition; court may deny or beneficiaries may object.

Legal advice from an attorney who is not affiliated with the parties involved in a transaction. May be required or advisable in situations involving potential conflicts of interest or undue influence, such as when a beneficiary makes a gift to a fiduciary (see Certificate of Independent Review).

Outward signs or documents suggesting ownership of property (e.g., possession, title documents, paying taxes).

A transfer subject to Generation-Skipping Transfer (GST) tax made to a trust that could potentially benefit skip persons (beneficiaries two or more generations younger) in the future. GST exemption allocation rules apply.

A tax-advantaged retirement savings account. Passes via beneficiary designation outside probate. Distributions to beneficiaries are typically taxable income (IRD). Special rules apply for inherited IRAs.

Significant difference in the ability of parties to negotiate contract terms. May be relevant in challenging agreements involving vulnerable individuals.

Simplified probate procedures used in some states under the Uniform Probate Code. California uses Summary Administration procedures for small estates, which is similar in concept but different in detail.

A standard used in verifying legal pleadings, where the person signing states they believe the alleged facts are true based on information available to them, even if not based on direct personal knowledge.

Agreement given voluntarily after receiving full disclosure of the risks, benefits, and alternatives. Required for medical treatment (relevant for AHCDs/conservatorships) and sometimes advisable for beneficiary consent to fiduciary actions.

Violating another’s legal rights, especially regarding intellectual property (copyright, patent, trademark).

Assets received from a deceased person’s estate or trust, either through a will, trust terms, or intestate succession.

A tax imposed by some states (not California) on the recipients (heirs/beneficiaries) who inherit property. The tax rate often depends on the amount inherited and the relationship to the decedent. (Contrast with Estate Tax, which is levied on the decedent’s estate itself).

The first time a party comes before the court in a legal proceeding.

A court order requiring a person to do, or refrain from doing, a specific act. Can be temporary (preliminary injunction) or permanent. May be sought in probate litigation to prevent waste of assets or improper actions.

Harm or damage suffered by a person or property.

A false statement made without intent to deceive, but which induces another party to act. May be grounds for rescission.

Circumstances that would cause a reasonably prudent person to investigate further. Having inquiry notice may legally equate to having actual knowledge of what a reasonable investigation would have revealed.

A persistent, irrational belief in nonexistent facts, adhered to against all evidence and reason, which materially affects the provisions of a will. Can be grounds for invalidating the will if it caused the testator to dispose of property differently than they otherwise would have. Distinct from general mental incapacity.

Condition where liabilities exceed assets, or inability to pay debts as they become due. An insolvent estate requires careful adherence to statutory priorities for paying creditor claims (Probate Code §11420).

Legal right to examine documents, property, or records. Beneficiaries generally have the right to inspect trust records. Parties in litigation have rights to inspect evidence through discovery.

A sale where the purchase price is paid in periodic installments over time. Payments received after the seller’s death may constitute Income in Respect of a Decedent (IRD).

An established organization, especially one providing financial services (bank, trust company) or public service (hospital, university). Can act as fiduciary or be a beneficiary.

See Petition for Instructions. A request filed by a personal representative (Probate Code §9611) or trustee (Probate Code §17200) asking the court for guidance on how to handle a specific administrative issue, interpret the governing instrument, or determine the propriety of an action. Provides protection for the fiduciary if followed.

A formal written legal document, such as a will, trust, deed, contract, or power of attorney.

A sufficient financial or personal relationship to the insured person or property that justifies purchasing an insurance policy. Required to have a valid policy.

A contract (policy) where one party (insurer) agrees to pay another party (insured or beneficiary) for specified losses or upon a specified event (like death) in exchange for premium payments. See Life Insurance.

Assets that lack physical form but represent value, such as bank accounts, stocks, bonds, patents, copyrights, goodwill, digital assets. (Contrast with Tangible Personal Property).

Legal doctrine treating separate pages of a will as a single integrated document if they were present at the time of execution and intended by the testator to constitute the will.

Intangible creations of the mind protected by law, such as copyrights, patents, trademarks, trade secrets. Can be valuable estate assets requiring specialized management and valuation.

The mental state or purpose behind an action. Critical element in interpreting wills (Testamentary Intent), trusts (Settlor’s Intent), gifts (Donative Intent), and contracts. Courts strive to determine and effectuate intent based on the language used and surrounding circumstances.

An advanced estate planning tool. It’s an irrevocable trust specifically drafted so that it is considered owned by the grantor for income tax purposes (the grantor pays the income taxes on trust earnings, further reducing their estate), but not for estate tax purposes (the assets, including appreciation, are outside the grantor’s taxable estate). This structure allows for tax-advantaged wealth transfer, often through sales between the grantor and the IDGT.

Latin for “between the living.” Refers to actions taken during one’s lifetime.

A trust created during the grantor’s lifetime. Synonymous with Living Trust. Usually revocable but can be irrevocable.

(1) A charge paid for the use of money (loan interest). (2) A legal right, share, or claim in property. (3) A bias or personal stake that might affect impartiality (Conflict of Interest).

Broad term defined in Probate Code §48 referring to anyone who has a property right in or claim against an estate, trust, or conservatorship estate, or who otherwise has a legal interest that may be affected by the proceeding. Includes heirs, devisees, beneficiaries, children, spouses, creditors, fiduciaries, and potentially others. Interested persons are generally entitled to receive legal notice of court proceedings.

A person who witnesses the signing of a will and is also named as a beneficiary in that will. Creates a rebuttable presumption under Probate Code §6112 that the gift to the witness was procured by duress, menace, fraud, or undue influence. If the presumption is not rebutted, the interested witness takes only the share they would have received through intestacy (up to the value of the gift). Having disinterested witnesses avoids this issue.

Transfer of property between family members. May have specific property tax reassessment exclusion implications under California Propositions 58/193 and Proposition 19. Requires timely filing of claim forms.

An accounting covering only a portion of the administration period, or a court order made before the final resolution of the case.

Writing between the lines of an existing document. Handwritten changes made to a formal will after execution are generally ineffective unless the changes themselves are executed with the formalities required for a holographic or formal will. Can create ambiguity or litigation.

A temporary or interim court order made during the course of litigation, not resolving the entire case.

A person acting as a go-between for others.

The main body of federal tax laws enacted by the U.S. Congress, including estate, gift, GST, and income tax provisions relevant to estates and trusts.

The U.S. federal agency responsible for collecting taxes and enforcing tax laws.

A legal action allowing a party holding funds or property claimed by two or more conflicting parties (e.g., an insurance company facing claims from different alleged beneficiaries) to deposit the property with the court and require the claimants to litigate their rights between themselves, relieving the holder from liability. (Code of Civil Procedure §386).

See Construction. The process of determining the meaning of legal documents.

Written questions submitted by one party to another during the discovery phase of litigation, which must be answered in writing under oath within a specific time limit. (Code of Civil Procedure §2030.010 et seq.).

Legal procedure allowing a third party with an interest in an ongoing lawsuit to join the case as a party.

Dying without leaving a valid will.

The manner in which property is distributed under state law (California Probate Code §6400 et seq.) when a decedent dies without a valid will. The law specifies the order and share of inheritance based on the decedent’s surviving relatives (spouse/domestic partner, children, parents, siblings, etc.).

Fraud related to the substance of a legal proceeding itself (e.g., perjured testimony, falsified evidence). May be grounds for setting aside a judgment, but subject to time limits. (Contrast with Extrinsic Fraud, which prevents a fair hearing).

Receiving improper personal benefit from one’s position or from assets belonging to another (e.g., a fiduciary improperly benefiting from estate assets). Prohibited.

A detailed list of specific items of property. See Inventory and Appraisal.

A mandatory, detailed list and valuation of all assets comprising the probate estate as of the decedent’s date of death. Must be filed with the probate court by the personal representative within a specific timeframe (usually four months after Letters are issued). Assets are appraised by the personal representative (for cash items) and a court-appointed Probate Referee (for most non-cash items). Judicial Council Form DE-160/GC-040. (Probate Code §8800 et seq.).

A lawsuit brought by a property owner against the government claiming their property has been taken or damaged for public use without just compensation being paid.

Using money or assets with the expectation of generating income or appreciation in value. Fiduciaries have a duty to invest estate and trust assets prudently.

A professional who provides advice about securities investments. Trustees may delegate investment functions to advisors under certain conditions (Probate Code §16052).

A written document outlining the investment goals, strategies, risk tolerance, and constraints for managing a portfolio, often used by trustees.

A person invited onto property for business purposes. Property owner owes a duty of reasonable care. Relevant if estate includes business property.

A lien placed on property without the owner’s consent (e.g., judgment lien, tax lien). A transfer occurring by operation of law rather than voluntary act.

The legal grounds for no-fault divorce in California.

Failure to follow proper legal procedures.

Not pertinent or related to the matter at hand. Irrelevant evidence is generally inadmissible.

Harm that cannot be adequately compensated by monetary damages, often required to obtain injunctive relief.

Naming a beneficiary (e.g., on a life insurance policy) in a way that cannot be changed later without the beneficiary’s consent. Rare.

An irrevocable trust created specifically to own life insurance policies on the grantor’s life. If structured properly, helps remove the policy proceeds from the grantor’s taxable estate. Requires careful drafting and administration, including Crummey notices.

A trust that generally cannot be amended, modified, or revoked by the grantor once it is created and funded. Often used for tax planning (estate/gift tax reduction), asset protection, or qualifying for public benefits. Exceptions for modification or termination exist under certain circumstances (e.g., consent of all beneficiaries, court order under Probate Code §15403 et seq.).

Federal income tax return filed annually by estates or trusts that meet income or distribution thresholds, reporting income earned on assets after death or during trust administration.

Federal tax return filed for estates exceeding the federal estate tax exemption amount, reporting assets, calculating tax, and making certain elections (like portability). Due 9 months after death, extension available.

Form used by estates, trusts, and other entities to apply for a federal tax identification number from the IRS, required for opening bank accounts and filing tax returns.

(1) Direct descendants of a person: children, grandchildren, great-grandchildren, etc., including adopted individuals. (Probate Code §50). (2) A point of law or fact in dispute in a legal proceeding.

Specific expenses that can be subtracted from adjusted gross income on an income tax return to reduce taxable income. Relevant for fiduciary income tax returns.

Danger or risk. Relevant in contexts like “jeopardy assessment” for taxes.

Fictitious names used in legal documents to represent unknown parties.

Joining parties or claims together in a single lawsuit.

Bank or brokerage account held by two or more persons. Ownership after death depends on how title is held (e.g., joint tenancy with right of survivorship, tenants in common, POD designation). California Probate Code §5100 et seq. contains rules for multiple-party accounts.

Liability where multiple parties are responsible together and individually for the full amount of a debt or obligation. A creditor can pursue any one party for the entire amount.

One attorney representing multiple clients in the same matter (e.g., co-executors, spouses). Requires informed written consent due to potential conflicts of interest.

A single federal or state income tax return filed by a married couple. A surviving spouse can file jointly for the year of death under certain conditions.

A form of co-ownership where two or more people own property together with equal shares and the “four unities” (time, title, interest, possession). Upon the death of one joint tenant, their interest automatically passes directly by operation of law (outside probate) to the surviving joint tenant(s). Can be severed unilaterally, converting it to tenancy in common. Does not receive the double step-up in basis that community property does.

Business arrangement where two or more parties cooperate on a specific project or enterprise.

A single will document signed by two or more persons (usually spouses) disposing of their property. Generally discouraged due to potential complexities regarding revocation and contractual implications.

Public official presiding over court proceedings, responsible for interpreting law, ruling on motions, and making final decisions in bench trials.

An attorney appointed to temporarily serve as a judge with the parties’ consent.

The final, official decision of a court resolving a lawsuit or legal proceeding, determining the rights and obligations of the parties.

The party who won a monetary judgment / The party ordered to pay the judgment.

A lien placed on a judgment debtor’s real property, created by recording an Abstract of Judgment. Secures the right to collect the judgment amount from the property’s proceeds upon sale or refinance.

A judge’s decision overturning a jury’s verdict because it is not supported by the evidence or law. Rare.

Relating to courts, judges, or the administration of justice.

The policy-making body for California state courts, responsible for adopting statewide rules of court and approving official court forms (Judicial Council Forms). Chaired by the Chief Justice of California.

Official legal forms approved by the California Judicial Council for mandatory or optional use in state courts. Many specific forms exist for probate, guardianship, and conservatorship proceedings (often designated with prefixes like DE-, GC-, PB-). Using current forms is critical.

A judge’s power to make decisions based on their own judgment and conscience within the bounds of the law and reason.

Efficiency in the court system; avoiding unnecessary duplication of effort or multiple lawsuits.

Foreclosure process conducted through a court lawsuit, as opposed to non-judicial foreclosure under a power of sale in a deed of trust.

A court’s acceptance of a well-known or easily verifiable fact (e.g., calendars, published laws, facts of common knowledge) without requiring formal proof. Governed by Evidence Code §450 et seq.

Review of a lower court’s decision or administrative agency action by a higher court.

The clause at the end of an affidavit stating when, where, and before whom it was sworn (e.g., “Subscribed and sworn to before me…”). Includes the notary’s signature and seal. (Contrast with Acknowledgment).

The court’s legal authority over the subject matter of a case and the parties involved, allowing it to hear and decide the case. Probate jurisdiction generally lies with the Superior Court in the county where the decedent was domiciled, where the minor/conservatee resides, or where property is located.

The theory or philosophy of law.

A trial where factual issues are decided by a jury rather than solely by the judge. Generally not available for most core probate proceedings (like will admission, accountings), but may be available for certain contests or related civil claims (e.g., financial elder abuse claims).

Relatives; persons related by blood. Used in context of intestate succession and the anti-lapse statute. See Next-of-Kin.

Awareness or understanding. Actual vs. constructive knowledge can have different legal consequences. Fiduciary duties often involve standards based on what the fiduciary knew or should have known.

Equitable defense barring a claim because the plaintiff unreasonably delayed asserting it, causing prejudice to the defendant. Similar to statute of limitations but based on fairness rather than fixed time limits.

See Contract for Deed. An agreement where the seller finances the purchase and retains legal title until the buyer pays the full price, while the buyer has equitable title and possession.

Owner of real property who leases it to a tenant.

The failure of a gift in a will or trust because the beneficiary died before the testator/settlor and no alternate beneficiary was effectively named or saved by the Anti-Lapse Statute. The lapsed gift typically falls into the residue of the estate unless otherwise specified.

Medical and related costs incurred during the decedent’s final illness leading to death. These have priority for payment from the estate under Probate Code §11420.

A legal document executed according to statutory formalities where a person (testator) directs how their property should be distributed after their death, names an executor, and potentially appoints guardians for minor children.

A hidden flaw in property not discoverable by ordinary inspection. May be relevant in property sales.

The system of rules established by a government or authority, enforced by courts. Includes statutes, regulations, and case law.

See Action, Litigation.

See Attorney.

A non-expert witness who testifies based on their personal knowledge and observations.

A contract granting temporary possession and use of property (usually real estate) by a tenant (lessee) from an owner (lessor) in exchange for rent payments. Estate property may be leased during administration, subject to court approval if required.

The tenant’s interest in property under a lease. Can be an estate asset.

A gift of personal property, especially money, made in a will. Synonymous with Bequest.

See Age of Majority.

Free or low-cost legal services provided to eligible low-income individuals.

See Capacity.

A formal, precise description of real property used in deeds and legal documents, sufficient to identify it uniquely on the ground (e.g., lot and block number from a recorded map, metes and bounds description, or reference to a government survey). Required for transferring title.

See Ethics.

An assumption of fact made by a court as a basis for establishing a legal rule, even if not literally true (e.g., corporations treated as “persons”).

A court order defining rights and duties of spouses while living apart but without formally dissolving the marriage (divorce). Affects property rights and potentially inheritance.

Formal ownership of property recognized by law, carrying the right to control and transfer it. A trustee holds legal title to trust assets, while beneficiaries hold Equitable Title.

A person or entity named in a will to receive a gift of personal property (a legacy). Often used interchangeably with Beneficiary.

Laws enacted by a legislative body (statutes).

Status of a child born to married parents, or the process by which a child born out of wedlock acquires legal status equivalent to children born in wedlock. California law largely bases inheritance rights on parentage regardless of marital status, if parentage is established.

Person or institution loaning money.

Tenant under a lease.

Landlord under a lease.

The official court document bearing the court seal, issued by the clerk after a fiduciary (personal representative, conservator, guardian) is appointed and qualifies (e.g., by taking oath and posting bond if required). This document grants the fiduciary the legal authority to act on behalf of the estate, conservatee, or minor. Certified copies are used to prove authority to third parties like banks. (Probate Code §8405).

Seizure of property by legal process to satisfy a debt or judgment.

A legal debt, obligation, or responsibility. Can refer to debts of the decedent, potential tax liability, or potential personal liability of the fiduciary for breach of duty.

Defamation expressed in writing or other permanent form.

Formal permission granted by an authority to do something (e.g., professional license, driver’s license).

A legal claim or charge against property making it security for the payment of a debt or performance of an obligation (e.g., mortgage lien, judgment lien, tax lien, mechanic’s lien). Liens must generally be paid or addressed during estate administration or upon sale of the property.

The person entitled to receive income or use of trust property for the duration of their own life.

An ownership interest in real property that lasts only for the duration of a specified person’s life (the “life tenant”). Upon the death of the life tenant, the property automatically passes to the designated “remainderman” or reverts to the grantor, outside of the life tenant’s probate estate. The life tenant has rights to use the property and receive income but generally cannot sell or waste the property (commit waste).

A contract where an insurance company agrees to pay a specified sum (death benefit) to a designated beneficiary upon the death of the insured person, in exchange for premium payments. Proceeds pass outside probate if a beneficiary is named; otherwise payable to the estate. May be subject to estate tax if decedent retained Incidents of Ownership.

The person who holds a life estate.

The total amount ($13.61 million per person in 2024, adjusted for inflation) that an individual can transfer during life or at death free of federal gift or estate tax. Gifts exceeding the annual exclusion reduce this lifetime amount. Also applies to GST tax.

A gift made during the donor’s lifetime. May have gift tax implications and potentially affect estate taxes if large or made shortly before death.

A more restricted scope of powers granted under the Independent Administration of Estates Act. Allows the personal representative to act without prior court approval for many routine matters, but specifically excludes the power to sell or exchange real property, grant options to purchase real property, or borrow money secured by real property using independent powers. Court confirmation is required for those actions. Often granted when bond is waived or beneficiaries prefer more oversight on real estate transactions.

A specific type of conservatorship in California exclusively for adults with developmental disabilities (as defined in Probate Code §1420). Designed to promote independence by granting the conservator power over only those specific aspects of the conservatee’s life where assistance is needed, rather than broad control. Requires involvement of Regional Center. (Probate Code §1801(d), §1827.5, §2351.5).

A business structure combining aspects of partnerships and corporations, offering limited liability to its owners (members). Membership interest can be an estate asset requiring valuation and specific handling according to the operating agreement.

A partner in a limited partnership whose liability is generally limited to their investment amount and who does not participate in management. Interest may be an estate asset.

See Special Power of Appointment.

Person in the direct line of descent (child, grandchild, etc.). Synonymous with Descendant or Issue.

Cash and assets that can be easily converted into cash without significant loss of value (e.g., publicly traded stocks, bonds, money market accounts). Estates need sufficient liquidity to pay debts and expenses.

Process of converting assets into cash, often to pay debts or distribute an estate or business.

Latin for “suit pending.” A formal notice recorded with the County Recorder indicating that a lawsuit is ongoing which affects the title or right to possession of specific real property. Provides constructive notice to potential purchasers or lenders that they take subject to the outcome of the litigation. (Code of Civil Procedure §405 et seq.). May be filed in probate litigation involving real property disputes.

A party to a lawsuit.

The process of resolving disputes through the court system; a lawsuit. Probate litigation involves contests or disputes related to wills, trusts, estates, conservatorships, etc.

A trust created during the grantor’s lifetime (inter vivos). Usually refers to a Revocable Living Trust established to manage assets during life, avoid probate at death, and provide for distribution after death. Can also be irrevocable.

Common term for a document expressing wishes about end-of-life medical care (e.g., refusing life support). In California, these directives are legally recognized as part of an Advance Health Care Directive.

See Limited Liability Company.

Money borrowed that must be repaid, usually with interest. May be an estate asset (if decedent was lender) or liability (if decedent was borrower).

Specific procedural rules adopted by individual county Superior Courts in California that supplement state statutes and the statewide California Rules of Court. Critical to follow, especially regarding probate department procedures, filing deadlines, and hearing practices. Available on each court’s website.

Secure box, often at a bank, used for receiving payments. May be used by fiduciaries managing rental properties or businesses.

The act of depositing an original will with the Superior Court clerk in the county where the decedent resided. California law requires the Custodian of the Will (person possessing it) to lodge it within 30 days of learning of the testator’s death, whether or not probate is anticipated. (Probate Code §8200).

State law allowing courts to exercise jurisdiction over non-resident defendants who have sufficient minimum contacts with the state.

Services provided over an extended period to people needing assistance with daily activities due to age, illness, or disability (e.g., nursing home care, assisted living, home health care). Relevant for conservatorships and Medi-Cal planning/recovery.

Tax rule allowing certain net operating losses or capital losses to be used to offset income or gains in future or past tax years. May apply to estate/trust income taxes.

A will that was known to have been validly executed but cannot be found after the testator’s death. California law allows probate of a lost or destroyed will only if its provisions can be proven by clear and convincing evidence (usually through a copy and witness testimony) AND it’s proven the will was not revoked by the testator (often presumed revoked if last seen in testator’s possession and now missing). Requires specific petition and heightened proof. (Probate Code §8223, §6124).

A fundamental fiduciary duty requiring the fiduciary to act solely in the best interests of the beneficiaries or estate, avoiding self-dealing and conflicts of interest. (Probate Code §16002).

Conservatorship established under California’s Lanterman-Petris-Short (LPS) Act (Welfare & Institutions Code §5000 et seq.), specifically for individuals found by a court to be gravely disabled as a result of a mental health disorder or chronic alcoholism. Focuses on providing mental health treatment, often involving involuntary confinement. Different procedures, timelines, and standards than general probate conservatorships. Usually initiated by government agencies.

A single payment of an entire amount, such as a retirement plan balance or insurance benefit. Tax consequences vary.

An irrevocable trust created at the first spouse’s death to hold assets for the surviving spouse’s benefit, qualifying for the estate tax marital deduction. This defers estate tax until the surviving spouse’s death, when the remaining assets are included in their taxable estate.

While often voluntary, California Probate Courts have the authority to order parties involved in disputes (e.g., contested trust or estate matters) to participate in mediation in good faith (Cal. Prob. Code § 17206). Although courts cannot force parties to settle, a significant California case, Breslin v. Breslin (2021) 62 Cal.App.5th 801, established that in court-ordered mediations involving trust disputes, interested parties (including beneficiaries who haven’t formally appeared in the litigation) who receive proper notice of the mediation but choose not to participate may be bound by the settlement agreement reached by those who did participate. This means non-participation after notice carries a significant risk of forfeiting the right to object to the mediated settlement later.

A confidential process where a neutral third party (the mediator) assists disputing parties in communicating, negotiating, and attempting to reach their own mutually agreeable settlement. The mediator facilitates the process but does not impose a decision; settlement is voluntary. Communications made during mediation are generally confidential and inadmissible in later court proceedings under the California Evidence Code (§§ 1115-1128).

Under California law (specifically Family Code § 6500, referenced by Probate Code § 54), a “minor” is an individual who is under 18 years of age. Because minors lack the legal capacity to manage their own affairs or represent themselves in court proceedings. If a minor is a beneficiary, heir, or party in a probate, trust, guardianship, or related court proceeding, their interests must typically be represented by a court-appointed representative. As highlighted in Probate Code § 1003(a), this often involves the appointment of a Guardian Ad Litem specifically to protect the minor’s interests within that legal matter. Minors generally cannot directly receive or manage significant assets or inheritances. Distributions intended for a minor may need to be managed by a court-appointed Guardian of the Estate, held by a custodian under the California Uniform Transfers to Minors Act (CUTMA), or kept in a trust until the minor reaches the age of majority (18) or a later age specified in a trust. If a minor’s parents are deceased or unable to care for them, the Probate Court handles the appointment of a Guardian of the Person (for care and custody) and/or a Guardian of the Estate (for property).

In probate, trust, or conservatorship administration, misappropriation typically refers to a fiduciary (like an executor, administrator, trustee, conservator, or agent under a power of attorney) improperly using assets they manage for their own personal benefit or for purposes not authorized by the will, trust, court order, or law. Misappropriation is a serious breach of fiduciary duty and can result in the fiduciary being held personally liable for the loss (surcharged), removed from their position, sued for damages, and potentially facing criminal charges like embezzlement.

Modification of Trust refers to the process of changing or amending the terms of an existing trust agreement after its creation. Under California law, the methods depend on whether the trust is revocable or irrevocable. A settlor (creator) can generally modify a revocable trust according to its terms or statutory procedures (Cal. Prob. Code § 15401, § 15402). Modifying an irrevocable trust is more complex but possible, typically requiring specific consent or court involvement. An irrevocable trust can be modified or terminated by written consent of the settlor and all beneficiaries (Cal. Prob. Code § 15404). Alternatively, all beneficiaries can petition the court for modification if it doesn’t violate a material trust purpose or the reasons for change outweigh conflicting purposes (Cal. Prob. Code § 15403). Furthermore, a trustee or beneficiary can petition the court to modify the trust if unforeseen circumstances arise that would defeat or substantially impair the trust’s purpose under its original terms (Cal. Prob. Code § 15409). The court may also authorize combining similar trusts or dividing one trust into separate trusts (Cal. Prob. Code § 15411, § 15412). The overall goal of modification is typically to allow the trust to adapt to changing laws, beneficiary needs, or circumstances while striving to fulfill the settlor’s original intent.

A procedural request made to a California court asking it to remove (strike) specific portions of an opponent’s legal pleading (such as a petition, objection, complaint, or answer) or to strike the entire pleading altogether. It is governed primarily by the California Code of Civil Procedure (§§ 435-437).

Generally refers to the basic goods and services required for a person to maintain their fundamental well-being, health, education, and support, consistent with their circumstances and standard of living. A conservator or guardian has a duty to ensure the conservatee or ward receives necessaries. The cost of necessaries provided may be paid from the person’s estate.

Latin phrase meaning “now for then.” It refers to a court order or action taken at a later date that is given retroactive effect, meaning it is treated as if it had actually occurred on an earlier specified date.

A specific type of Marital Trust allowing assets to qualify for the marital deduction while letting the first spouse control the ultimate asset distribution after the surviving spouse’s death. Requires giving the survivor all income for life and making a specific tax election.

Property acquired by spouses or registered domestic partners while domiciled outside of California that would have been community property had it been acquired under similar circumstances while domiciled in California. For purposes of division upon dissolution (divorce/separation) or distribution upon death while domiciled in California, quasi-community property is generally treated the same as community property. (Probate Code §66).

The standard under California Probate Code § 15681 for determining trustee fees when the trust document itself does not specify the compensation (or specifies an unreasonable amount). Unlike probate executor fees, there is no fixed statutory schedule for trustees. “Reasonableness” depends on the circumstances, considering factors like the time and effort required, the complexity of the trust assets and administration, the trustee’s skill and expertise, the risks assumed, the results achieved, and customary fees for similar services in the community. Trustee compensation is subject to review by the probate court.

Refers to situations where attorney fees incurred during the administration or litigation involving a decedent’s probate estate can be paid directly from the estate’s assets. Under California law, this typically includes reasonable fees for the attorney hired by the personal representative (executor or administrator) for necessary services in administering the estate (subject to court approval, see Cal. Prob. Code § 10810, § 10811). Fees may also be recoverable from the estate by an heir or beneficiary under specific circumstances, such as when their legal action provides a substantial benefit to the estate as a whole (e.g., under the “common fund” doctrine), but generally, beneficiaries pay their own fees for disputes concerning their individual shares.

Refers to situations where attorney fees incurred in matters related to a trust can be paid directly from the trust’s assets. In California, this is generally allowed when:

• The trustee incurs reasonable attorney fees for administering the trust properly, defending the trust against attack, or seeking necessary instructions from the court for the trust’s benefit (Cal. Prob. Code § 15684 allows reimbursement for proper expenses).
• A beneficiary successfully brings or defends an action that provides a substantial benefit to the trust itself (e.g., recovering misappropriated assets, preserving the trust).
• The trust instrument specifically provides for payment of attorney fees in certain disputes. Payment from the trust is subject to court review for reasonableness and necessity, particularly if objections are raised.

Refers to situations where a trustee can be ordered by the California Probate Court to pay attorney fees using their own personal funds, rather than trust assets. This typically occurs as an exception to the general rule that parties pay their own fees. Such an order might be made against a trustee if:

• The trustee committed a breach of trust in bad faith, unreasonably, or without justification, causing beneficiaries to incur fees (e.g., Cal. Prob. Code § 17211(b) allows fees against a trustee who contests an accounting in bad faith).
• The trustee unreasonably or in bad faith brought or defended a proceeding related to the trust.
• The court denies the trustee’s request to have their own defense fees paid from the trust because they were defending their own wrongdoing. Awarding fees against a trustee personally often requires a showing of bad faith or specific statutory authorization.

The permanent dismissal of a trustee from their position by an order of the California Probate Court, typically initiated by a petition from a beneficiary, co-trustee, or other interested party. Under California Probate Code § 15642, grounds for removal include serious breach of trust, trustee unfitness (e.g., incapacity, insolvency), failure or refusal to act, inability to cooperate with co-trustees which impairs administration, charging excessive compensation, or other good cause. A removed trustee must cease managing the trust, provide a final accounting, and transfer trust assets to a successor trustee.

A trust created by a person (the grantor/settlor) during their lifetime, where the grantor generally retains the power to amend, revoke, or change the trust terms and beneficiaries. The grantor often serves as the initial trustee. Its primary purposes are typically to manage assets during the grantor’s lifetime (including periods of incapacity through a successor trustee) and to avoid probate upon the grantor’s death by allowing assets titled in the trust’s name to pass directly to beneficiaries according to the trust’s terms. Assets must be formally transferred (funded) into the trust to achieve probate avoidance. It becomes irrevocable upon the grantor’s death. (See also: Trust, Testamentary Trust)

In California, property owned by a spouse or registered domestic partner before the marriage/partnership, or acquired during the marriage/partnership by gift, inheritance, or bequest. Also includes rents, issues, and profits generated from separate property, provided they are not commingled with community property in a way that makes tracing impossible. Each partner has sole management and control over their separate property, and it passes according to their will or intestate succession upon death (not subject to the other partner’s automatic half-interest like community property). (See also: Community Property, Quasi-Community Property)

Refers to simplified procedures under the California Probate Code used to transfer a decedent’s assets without undergoing full, formal probate administration when the total value of the qualifying estate assets is below a specific threshold (currently $184,500 for many procedures as of early 2025, but subject to change/inflation adjustments). Key procedures include the Affidavit for Collection of Personal Property (Probate Code § 13100 et seq.) and the Petition to Determine Succession to Real Property (Probate Code § 13150 et seq.). A separate procedure, Petition to Set Aside Small Estate (Probate Code § 6600 et seq.), applies to very small estates passing to a surviving spouse or minor children.

A formal request filed with the California Probate Court by an “interested person” (such as an heir, beneficiary, creditor, or co-fiduciary) under Probate Code § 1250. Filing this request requires the court clerk or the party administering an estate, trust, guardianship, or conservatorship to mail the requester copies of specific documents filed with the court (e.g., petitions, accounts, reports, notices of hearing), ensuring they stay informed about the proceedings.

An equitable remedy ordered by a court that compels a party to fulfill the exact terms of a contract, rather than simply paying monetary damages for breaching it. In the probate context, it might be sought to enforce a contract made by the decedent, such as a binding agreement to sell a unique asset like real estate.

Court-ordered payments from one spouse or registered domestic partner to the other for maintenance and support, typically arising from a judgment in a dissolution (divorce) or legal separation case. An ongoing spousal support obligation owed by the decedent can be filed as a creditor claim against their estate. An obligation owed to the decedent might be an asset of the estate.

A type of Durable Power of Attorney that only becomes legally effective (“springs” into effect) upon the occurrence of a specific future event outlined in the document itself. Most commonly, this trigger is the determination (usually by one or more physicians according to the document’s terms) that the principal (the person who created the document) has become legally incapacitated and unable to manage their own affairs.

The degree of caution, diligence, skill, and prudence legally required of a person in a particular role to avoid being deemed negligent. For fiduciaries in California (like executors, administrators, trustees, conservators), this generally means acting with the care, skill, prudence, and diligence that a prudent person acting in a similar capacity and familiar with such matters would use 1 under the circumstances (see Cal. Prob. Code § 16040 for trustees). Professionals may be held to a higher standard reflecting their expertise.

The legal right to initiate or participate in a specific court proceeding (e.g., file a petition, object to a petition, contest a will or trust) because the person or entity has a direct, tangible, and legally recognized interest in the outcome of the matter. Without standing, a party cannot pursue a claim or seek relief from the court.

Under California Probate Code § 17200(a) and § 24(c), generally any beneficiary of an irrevocable trust, including both current income beneficiaries and future remainder beneficiaries, has the legal right (standing) to file this type of petition.

Generally held by a beneficiary, co-trustee, or successor trustee.

Held only by an “interested person” whose direct financial interest would be affected by the will’s validity (e.g., an heir receiving less than intestacy, a beneficiary of a prior will) (Cal. Prob. Code § 48).

Held by the elder, their conservator, trustee, personal representative after death, or heirs under certain conditions (Cal. Welf. & Inst. Code § 15657.3).

Generally held by a trustee or beneficiary (Cal. Prob. Code § 17200).

Generally held by the settlor (if applicable), a co-trustee, or a beneficiary (Cal. Prob. Code § 15642).

Claims by beneficiaries regarding matters reasonably disclosed in a formal trustee or fiduciary account may be barred if not objected to within 3 years of receipt, or potentially shorter if specific notice is given (Cal. Prob. Code § 16460). Fraudulent concealment tolls the statute.

Generally 3 years from when the beneficiary received an account or report adequately disclosing the claim, or 3 years from when the breach was or reasonably should have been discovered if not adequately disclosed (Cal. Prob. Code § 16460). Subject to tolling rules.

After the settlor’s death, generally 120 days after a trustee sends proper notification to beneficiaries and heirs, or 60 days after a copy of the trust is sent in response to a request during the notice period, whichever is later (Cal. Prob. Code § 16061.7, § 19003). Different rules may apply if no notice is given or for challenging trusts during the settlor’s life.

A SLAPP suit is a civil lawsuit filed primarily to intimidate, silence, censor, or financially burden individuals or groups who are exercising their constitutional rights of free speech or petitioning the government (which includes participating in litigation). While often associated with disputes like developers suing community activists, the term can apply in various contexts where litigation appears aimed at chilling participation or speech rather than genuinely resolving a legitimate claim.  Anti-SLAPP Motion (CCP § 425.16) can arise in California probate and trust litigation, particularly when claims (like malicious prosecution or sometimes breach of duty) are based directly on a party’s actions within the litigation process itself (e.g., filing a petition, making statements in court documents). However, their application to typical fiduciary duty claims or disputes arising from private conduct outside of litigation is complex and still developing.

A legal doctrine codified in California Probate Code § 2580 et seq., primarily used in conservatorships. It allows the Probate Court to authorize a conservator to take specific actions regarding the conservatee’s property that the conservatee lacks the capacity to take themselves (such as making gifts, creating or modifying trusts, or other estate planning steps). The court must find, after considering various factors, that the proposed action represents what the conservatee likely would have wanted or done if they currently had legal capacity, based on their known preferences, values, relationships, and existing estate plan.

Within the HEMS standard, “Support” generally refers to distributions intended to maintain the beneficiary’s accustomed standard of living. It focuses on enabling the beneficiary to live reasonably comfortably based on the lifestyle they were accustomed to prior to the trust’s creation or distributions commencing, or based on their general station in life. It typically encompasses regular living expenses such as:

• Housing (rent, mortgage payments, property taxes, insurance, maintenance, utilities)
• Food and clothing
• Transportation
• Household expenses and upkeep
• Health insurance premiums (if not covered under “Health”)
• Appropriate recreation and travel
• Potentially, support for the beneficiary’s legal dependents (e.g., minor children).

A monetary liability imposed by the California Probate Court against a fiduciary (such as an executor, administrator, trustee, or conservator) personally. Its purpose is to compensate the estate, trust, beneficiaries, or conservatee for financial losses incurred due to the fiduciary’s improper actions or failure to act. A surcharge may be ordered when a fiduciary commits a breach of duty that results in financial loss. Common grounds include negligence in managing assets (e.g., failing to insure property, collect debts, or invest prudently according to the Prudent Investor Act), misappropriation or embezzlement of funds, self-dealing or conflicts of interest that cause harm, failure to make property productive, incurring unreasonable expenses, making improper payments or distributions, or other violations of the fiduciary’s duties of loyalty, care, and prudence under the California Probate Code. A surcharge is typically sought through an objection to the fiduciary’s accounting or a separate petition filed with the court.

In a typical A-B trust plan for married couples, this portion holds the surviving spouse’s share of assets after the first death. It is usually revocable by the survivor, and its assets are included in the survivor’s taxable estate.

A temporary order issued by the California Probate Court preventing a trustee from exercising their powers and performing duties while legal proceedings are ongoing. Suspension is typically sought via petition or emergency application to protect trust assets and beneficiaries from potential harm pending a final court decision, often regarding the trustee’s potential removal. Grounds for seeking suspension are usually based on preliminary evidence or serious allegations related to the grounds for removal (see Cal. Prob. Code § 15642), such as alleged breach of trust, trustee incapacity, immediate risk to assets, or other urgent circumstances requiring court intervention (pursuant to the court’s general powers, e.g., Cal. Prob. Code § 17206). A suspended trustee cannot act until the suspension is lifted or a final order (like removal) is issued, and the court may appoint a temporary trustee.

The ending of a trust relationship, resulting in the final distribution of remaining trust assets to beneficiaries. Under California law, a trust may terminate according to its own terms (e.g., upon a specific date, event, or fulfillment of its purpose), through revocation by the settlor (if revocable), or by consent of the settlor and/or beneficiaries under specific conditions. Additionally, the Probate Court can order termination if the trust’s purpose becomes illegal or impossible, the principal value is uneconomically low, or unforeseen changed circumstances defeat or substantially impair the trust’s purpose. Upon termination, the trustee winds up trust affairs and distributes the assets.

A trust that is created within the terms of a person’s will. It does not come into existence until after the testator dies and the will goes through probate. Assets are distributed from the probate estate to the trustee named in the will to be managed according to the trust provisions established in the will (e.g., holding assets for minor children until they reach a certain age). Subject to ongoing court supervision unless the will specifies otherwise. (See also: Trust, Revocable Trust)

A fiduciary arrangement where one party (the trustee) holds legal title to assets transferred by another party (the settlor or grantor) for the benefit of designated third parties (the beneficiaries). The trustee has a duty to manage the trust assets according to the terms of the trust instrument and applicable law, acting solely in the beneficiaries’ best interests. Trusts can be created during life (inter vivos or living) or at death through a will (testamentary), and can be revocable or irrevocable. (See also: Revocable Trust, Testamentary Trust, Trustee, Beneficiary, Settlor)

A person or entity appointed by the California Probate Court to act as trustee specifically for the purpose of representing the trust in a particular lawsuit or legal proceeding (“ad litem” means “for the suit”). A Trustee Ad Litem is typically appointed when the acting trustee has a conflict of interest related to the specific litigation (e.g., the lawsuit involves a claim between the trustee personally and the trust) or is otherwise unable to adequately represent the trust’s interests in that specific legal matter. Their authority is generally limited to managing the specific litigation on behalf of the trust as outlined in the court order. Unlike a Guardian Ad Litem (who represents the interests of a beneficiary), the Trustee Ad Litem steps into the trustee’s shoes solely for the litigation aspect.

An equitable defense doctrine providing that a party seeking relief from a court (especially equitable remedies like injunctions or specific performance) may be denied that relief if they have acted unfairly, unethically, or in bad faith concerning the specific matter for which they are seeking assistance. Essentially, a party must come to court with “clean hands” regarding the issue at hand to be granted certain types of court help. It can be raised as a defense in California probate and trust litigation.

Excessive persuasion that overcomes a person’s free will and causes them to make a decision or execute a document (like a will, trust, deed, or gift) that reflects the influencer’s desires rather than their own true intent. It involves more than just ordinary persuasion or advice. Under California law, undue influence is a common ground for contesting the validity of wills, trusts, and other documents, especially when the person making the document was vulnerable (due to age, health, or isolation) and the influencer was in a position of trust or took actions to manipulate the outcome. If proven, the influenced document or transfer may be invalidated by the court. (See Cal. Prob. Code § 6104; Welf. & Inst. Code § 15610.70).

Refers primarily to a revocable living trust agreement that has been created and signed, but where legal title to the intended assets has not been formally transferred into the name of the trustee. Although the trust document exists, if assets are not “funded” into the trust before the settlor’s death (e.g., real estate isn’t deeded to the trust, accounts aren’t retitled), those unfunded assets remain outside the trust’s control and will likely still require probate administration according to the decedent’s will (often a “pour-over will”) or intestacy laws, potentially defeating the goal of avoiding probate.

A set of default rules, adopted in the California Probate Code (commencing at § 16320), that governs how fiduciaries (trustees and personal representatives of estates) must allocate receipts (money coming in, like dividends, interest, rent) and disbursements (expenses paid out, like trustee fees, repairs, taxes) between the income and principal accounts of a trust or decedent’s estate.

A California law (Probate Code § 16045 et seq.) establishing the standard for how trustees must invest and manage trust assets. It requires trustees to act as a prudent investor would, considering the trust’s purposes, terms, and circumstances. Key principles include evaluating investments based on the entire portfolio and its overall risk/return objectives, diversifying investments unless inappropriate, and acting with care, skill, and caution. Prudence is judged based on circumstances at the time of the decision, not in hindsight.

A method for calculating distributions from certain trusts (like Charitable Remainder Unitrusts – CRUTs, or Grantor Retained Unitrusts – GRUTs). Instead of distributing only accounting income, the trust distributes a fixed percentage of the trust assets’ fair market value, revalued at least annually. This allows for distributions based on total return (income and appreciation) and provides variable payments depending on asset performance. California’s Uniform Principal and Income Act also allows trustees, under certain conditions, to convert a traditional income-only trust to a unitrust distribution model (typically 3-5%). (Probate Code §16336.4).

A specific type of expedited lawsuit in California used by a property owner (including an estate or trust) to evict a tenant or other occupant who is wrongfully possessing the property (e.g., staying after a lease ends, failing to pay rent, remaining after foreclosure). Governed primarily by the California Code of Civil Procedure (§ 1161 et seq.). A personal representative or trustee may need to file an unlawful detainer action to regain possession of estate or trust real property.

The proper county or geographic location within California where a lawsuit or petition concerning a trust should be filed and heard. Under California Probate Code § 17005, the primary venue for proceedings involving the internal affairs of most trusts (including petitions for approval of accounts, claims for breach of trust, actions contesting trust validity, and petitions for modification or termination) is generally the county where the principal place of administration of the trust is located. The principal place of administration is usually where the trustee manages the trust’s day-to-day activities or, if none, the trustee’s residence or main office (Cal. Prob. Code § 17002). Different rules may apply to certain testamentary trusts under continuing court jurisdiction.

The voluntary and intentional relinquishment of a known right, claim, or privilege. (e.g., waiver of statutory fees by a fiduciary, waiver of the right to an accounting by a beneficiary, waiver of bond requirement).

A minor child or incapacitated adult who is under the care and protection of a court-appointed guardian. (See Guardian).

A promise or guarantee regarding the quality, title, or condition of property.

A type of deed (less common in CA than Grant Deeds) where the grantor guarantees they have clear title to the property and will defend the grantee against any claims.

Action or inaction by a person in rightful possession of property (like a life tenant or fiduciary) that damages or diminishes the value of the property to the detriment of future interest holders or beneficiaries. Can be grounds for legal action.

A comprehensive financial advisory service often including investment management, financial planning, retirement planning, tax planning, and estate planning.

California state statutes containing laws related to elder abuse (including financial abuse), mental health services (LPS Act), public benefits, and juvenile matters, often intersecting with probate court responsibilities (conservatorships, guardianships, special needs trusts).

Relatives who share the same two parents. (Contrast with Half-Blood Relatives). California intestate succession generally treats half-blood and whole-blood relatives equally.

An older concept where a surviving spouse had to choose between taking what was provided under the deceased spouse’s will or asserting their community property rights. Modern community property laws and trust planning often supersede this.

A person whose spouse has died and who has not remarried. (See Surviving Spouse).

A legal document, executed with specific formalities required by state law (e.g., signed by the testator in the presence of two disinterested witnesses who also sign, or entirely handwritten by the testator – Holographic Will), that directs how a person’s probate assets (property not passing by trust, joint tenancy, or beneficiary designation) should be distributed after their death. It typically nominates an Executor to manage the estate and can appoint Guardians for minor children. A will must generally be admitted to probate court to be effective. (See also: Testator, Executor, Probate, Holographic Will, Codicil)

A legal challenge filed in probate court objecting to the validity of a document purported to be the decedent’s will. Common grounds include lack of testamentary capacity, undue influence, fraud, duress, mistake, improper execution, or revocation.

The specific statutory requirements for signing and witnessing a will to make it legally valid. In California, a formal will generally requires the testator’s signature in the presence of two disinterested witnesses, who also sign the will in the testator’s presence and each other’s presence. Holographic wills have different requirements.

The legal process by which a court determines the meaning and effect of ambiguous or disputed language in a will according to established rules and the testator’s likely intent.

A person who observes an event or signing, or who has knowledge relevant to a legal proceeding.

• Subscribing Witness: A person who witnesses the signing of a formal will according to legal requirements and signs the will as a witness.
• Expert Witness: A witness qualified by specialized knowledge to provide opinion testimony (e.g., medical expert on capacity, appraiser).
• Lay Witness: A non-expert witness testifying based on personal observation.

Language in a deed or will describing the type or duration of the estate granted (e.g., “and his heirs” historically indicated fee simple).

Language in a deed or will identifying the person who is intended to receive the property interest (e.g., “to my children”).

A form of secondary financing where a new mortgage “wraps around” an existing one, with the borrower making one payment to the new lender who then pays the original lender. Can complicate estate administration if involved.

A formal written order issued by a court commanding specific action. Examples:

• Writ of Attachment: Orders seizure of property prejudgment.
• Writ of Execution: Orders enforcement of a judgment (seizure/sale of property).
• Writ of Mandate (Mandamus): Orders a lower court or official to perform a mandatory duty.
• Writ of Possession: Orders eviction of a person wrongfully occupying property.

A civil lawsuit brought by the heirs or personal representative of a person whose death was allegedly caused by the wrongful act or negligence of another, seeking damages for the heirs’ losses (e.g., loss of support, companionship). Proceeds are generally for the benefit of the heirs, not the estate’s creditors, but the action may be pursued by the personal representative.