Disclaimer: This glossary provides general information about terms used in California probate for informational purposes only. It is not legal advice and should not substitute consultation with a qualified California probate attorney regarding your specific situation. Laws and procedures can change.
Current as of April 27, 2025.
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).
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