Trust administration is the work a successor trustee does after the person who made a living trust dies or becomes incapacitated: gathering and protecting the property, paying debts and taxes, notifying the beneficiaries and distributing what is left. It usually does not require probate court, but it carries real legal duties and deadlines. Vinh Doan Law Office, APC guides trustees through the process in English and Vietnamese.
What a successor trustee must do
- Get the documents. Locate the trust, any amendments and the pour-over will, and get certified death certificates.
- Notify beneficiaries and heirs. When a revocable trust becomes irrevocable, California requires the trustee to send a notice to the beneficiaries and the decedent's heirs within 60 days. We prepare the notice.
- Secure the property. Keep the home insured, protect accounts and collect mail and income.
- Get a tax ID. The trust needs its own EIN after death and a new trust bank account.
- Inventory and value everything. Date-of-death values matter for taxes.
- Pay debts, expenses and taxes. This can include the decedent's final income tax return and the trust's fiduciary income tax return, and an estate tax return where required.
- Keep records and account to the beneficiaries. A trustee must be able to show what came in and what went out.
- Distribute the property. Pay the beneficiaries as the trust directs and transfer real estate with the right paperwork.
Deadlines that matter
- Notice to beneficiaries and heirs within 60 days after the trust becomes irrevocable.
- A beneficiary generally has 120 days after receiving the notice to contest the trust, so a trustee should be careful about distributions during that time.
- Income tax filing deadlines for the final year of the decedent and for the trust.
Talk to our office
Tell us about your family and we will recommend a plan.
Why trustees hire an attorney
Trustees can be personally liable for mistakes. Common problems are distributing too early, missing the notice, misreading the trust, handling real estate transfers incorrectly and failing to keep records. We guide trustees step by step, prepare the notices and forms, and help with the reassessment issues that can come with transferring a family home.
Our trust administration help
- Review the trust and explain the trustee's duties.
- Prepare and send the required notices.
- Coordinate the EIN, the accounts and the tax returns.
- Prepare deeds and property tax filings.
- Prepare accountings and distributions.
- Support in English and Vietnamese, by phone and Zoom.
Frequently asked questions
Does a trust have to go through probate?
Generally no. Property that was properly titled in the trust is managed and distributed by the successor trustee without court supervision.
How long does trust administration take?
A simple trust can often be finished in several months to a year. Real estate, tax filings and the 120-day contest period affect timing.
Do I need an attorney to be a successor trustee?
Not required, but the trustee has legal duties and can be personally liable for mistakes. Most trustees get legal help.
What is the 60-day notice?
California requires a trustee to notify the beneficiaries and the decedent's heirs within 60 days after the trust becomes irrevocable, giving them a copy of the trust terms they are entitled to see and informing them of their rights.
Attorney: Vinh N. Doan, Attorney at Law. J.D., Florida State University; LL.M. in Taxation, University of Alabama; MSIM, Boston University. Licensed in California (State Bar No. 296718) and Texas.
Last updated: November 2026. Vinh Doan Law Office, APC, 10971 Garden Grove Blvd, Ste G, Garden Grove, CA 92843.
This page is general information, not legal advice. Laws change, and your situation is unique. No attorney-client relationship is formed until a signed engagement agreement is in place.