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.
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.
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