Key Takeaways
Probate doesn't end when the court approves the final account. Executors must complete critical administrative tasks before the estate officially closes. Understanding post-probate responsibilities protects both executors and heirs from legal complications, especially when closing probate in California.
This guide explains what happens after probate administration is complete. You'll learn the executor's final obligations, how assets are distributed to heirs, and what financial matters require attention. We'll cover tax filings, account closures, and property transfers. You'll also discover how proper estate planning can help your heirs avoid formal probate entirely.
Whether you're an executor finishing your duties or an heir receiving an inheritance, knowing these final steps ensures smooth estate closure and proper asset transfer.
Court approval of the final account marks the end of estate administration. The executor completes final tasks, and heirs receive their inheritance.
The final account is a comprehensive report detailing every action the personal representative took during estate administration. It lists all assets collected, debts paid, expenses incurred, and distributions planned. The personal representative typically files this document within 1-1½ years from receiving Letters of Administration.
Beneficiaries can waive the final account by signing a written acknowledgment. This speeds up the process when all heirs agree on the estate handling and proposed distribution.
The court schedules a hearing to review the final account and approve asset distribution. The personal representative must serve Notice of Hearing (Form DE-120) within 15 days of the hearing date. An adult who isn't a party to the case must notify all interested persons.
At the hearing, the judge examines the final accounting and authorizes the distribution of remaining assets to beneficiaries. Once approved, the personal representative can proceed with transferring the inheritance to the heirs.
Probate doesn't end when the judge approves the final account. The executor must complete several administrative tasks before the estate formally closes.
The executor records certified copies of court orders with the County Recorder for any real property transfers. They must clean up the title to ensure the property correctly transfers to new owners. Assets are distributed exactly as the court order specifies.
The executor closes all estate bank accounts and other financial accounts. If the will includes a pour-over provision, remaining assets transfer to the decedent's living trust. Once all assets are distributed and receipts filed with the court, the personal representative is discharged and the case closes.
The executor must file final tax returns for the estate and obtain a release from their bond. Within 90 days of receiving Letters, they should consult a licensed tax professional about obtaining an IRS tax ID number and filing all required state and federal returns.
Personal representatives receive statutory compensation under Probate Code § 10800: 4% on the first $100,000, 3% on the next $100,000, 2% on the next $800,000, 1% on the next $9,000,000, and 0.5% on the next $15,000,000. For estates exceeding $25,000,000, the court determines reasonable compensation. These fees are paid at the end of probate.
Heirs receive their inheritance after court approval and final distribution. The timeline and process depend on estate complexity and asset types.
The personal representative distributes assets according to the court order after final approval. The entire probate process typically takes 9 to 18 months: simple, uncontested estates take 9 to 12 months; average estates take 12 to 18 months; and complex or contested estates take 18 to 24+ months.
For real property inheritance in Orange County, a certified copy of the court order is recorded with the Orange County Recorder. Under Proposition 19, parent-to-child transfers of a primary residence may avoid property tax reassessment if the child also uses it as their primary residence. The child must file Form BOE-19-P with the Orange County Assessor and claim the homeowners' or disabled veterans' exemption within one year. The exclusion is limited to the parent's taxable value plus $1,044,586 (for transfers February 16, 2025, through February 15, 2027).
Will contests are legal challenges to a will's validity. These require special court procedures and can significantly extend the probate timeline. Heirs disputing estate matters should consult a probate attorney to understand their legal options and filing requirements.
The executor must resolve all tax obligations and close financial accounts before the estate can fully close. These final steps ensure proper completion of the probate process.
The executor files a final personal income tax return for the decedent. If the estate earned money from interest or asset sales, an estate tax return is also required. Within 90 days of receiving Letters, the executor must notify applicable public agencies, including the Franchise Tax Board, Department of Health Services, and Victims Compensation Board.
Attorneys receive the same statutory compensation as personal representatives under Probate Code § 10810. These fees are typically paid at the end of probate from estate funds.
The executor closes all estate bank accounts and other financial accounts after distributing assets. Any remaining debts are paid from available estate funds, with final verification occurring at closing.
Filing fees and administrative expenses often exceed $1,000. The initial court filing fee is typically $435.00, though fee waiver applications are available. Additional costs include newspaper publication and probate referee appraisal fees.
Proper estate planning can bypass formal probate entirely. California offers several alternatives that save time and reduce costs for beneficiaries.
California provides four main alternatives to formal probate. The Small Estate Affidavit (§13100) applies to personal property up to $208,850 (effective April 1, 2025) and works best for estates with only bank accounts, stocks, and personal belongings. The Spousal/Domestic Partner Property Petition (§13500) has no value limit and transfers property directly to a surviving spouse or registered domestic partner.
The Heggstad/§850 Petition resolves situations where assets were intended for a trust but never formally titled in the trust's name, with no value limit. A Revocable Transfer on Death (TOD) Deed transfers a primary residence directly to beneficiaries without probate, also with no value limit. Each alternative offers specific advantages depending on estate composition and beneficiary relationships.
Probate completion transfers assets to heirs and closes the estate. The process offers valuable lessons for future estate planning.
Heirs should review their own estate plans after receiving an inheritance. Increased asset values may require updated beneficiary designations, revised trust provisions, or new strategies to avoid probate for their own estates. Regular estate plan reviews every three to five years prevent complications for future beneficiaries.
Major life events—marriage, divorce, births, deaths, or significant asset changes—require immediate estate plan updates. Consulting an estate planning attorney ensures documents reflect current wishes and take advantage of available probate alternatives. Proper planning now saves heirs time, money, and stress later.
Navigating post-probate responsibilities can be overwhelming. Whether you're an executor completing final tasks or an heir with questions about your inheritance, Parker Law Offices provides expert guidance through every step.
Our experienced probate attorneys help executors fulfill their legal obligations, assist heirs with property transfers and tax implications, and create comprehensive estate plans to protect your family's future. We handle everything from final account preparation to Proposition 19 property tax exemptions.
Don't face probate complexities alone. Contact Parker Law Offices today for a consultation. We'll review your situation, answer your questions, and provide clear solutions tailored to your needs. Let us help you close your loved one's estate properly or plan ahead to spare your heirs from probate complications.
