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California Estate Planning Attorney

California has one of the most expensive and time-consuming probate systems in the country. Statutory attorney and executor fees are calculated as a percentage of the gross value of the estate (not the net), and most California probates take twelve to eighteen months — sometimes longer. For any California resident with significant assets, an estate plan built around a properly funded revocable living trust is not a luxury but a financial necessity. Our firm helps California individuals, families, business owners, and real estate investors design and maintain estate plans that avoid probate, minimize tax exposure, navigate Proposition 13 and Proposition 19, and preserve flexibility for the unexpected.

Southern California: (714) 464-5188 · Northern California: (707) 207-8005

Why California Estate Planning Centers on the Living Trust

Under California Probate Code §§ 10810 and 10811, statutory probate fees are calculated on the gross value of the estate at death — before mortgages or other debts are subtracted. The fee schedule pays both the personal representative and the attorney the same amount, so the total statutory compensation on a $1.5 million California estate exceeds $56,000 before any extraordinary fees. On a $3 million estate it exceeds $86,000. These fees come out of the estate before distribution to heirs.

Beyond cost, California probate is slow and public. Court calendars in Los Angeles and Orange County are routinely backed up for months. Every filing — including the inventory of assets — becomes a public record searchable by anyone.

A properly drafted and funded revocable living trust avoids the California probate process entirely. Assets titled in the name of the trust pass to beneficiaries privately, quickly, and without statutory fees. For most California families with more than modest assets, the trust is the centerpiece of the estate plan.

Core California Estate Planning Documents

Revocable Living Trust

The California revocable living trust holds title to your assets during your lifetime. You retain complete control as the trustee. On your incapacity, a successor trustee steps in to manage your affairs without a conservatorship proceeding. At your death, the successor trustee distributes the trust assets to your beneficiaries without probate. The trust is governed by California Probate Code Division 9 (the California Trust Law). For married clients, the trust can be structured as a joint trust or as separate trusts depending on community property planning, second-marriage considerations, and tax objectives.

Pour-Over Will

The pour-over will is a backstop. Its primary function is to direct any assets you forgot to retitle into the trust at the time of your death to be transferred into the trust through probate. It also nominates guardians for minor children — a function only a will can serve. For clients whose pour-over assets are modest, California Probate Code § 13100 provides a small-estate affidavit procedure to transfer assets up to a statutory threshold (currently $208,850 for decedents dying on or after April 1, 2025) without a full probate.

Heggstad Petitions

When a settlor dies with an asset that was supposed to be in the trust but was never formally retitled, California permits a petition under Probate Code § 850 (commonly called a “Heggstad petition” after the leading case) to confirm the asset belongs to the trust. This avoids a full probate for the omitted asset, but it is faster and cheaper to fund the trust correctly in the first place.

Durable Power of Attorney

Governed by the California Uniform Power of Attorney Act (Probate Code §§ 4124 et seq.), the durable power of attorney allows an agent to handle financial affairs during incapacity. Without one, your family must petition the court for a conservatorship of the estate — a public, expensive, and slow proceeding that good planning makes unnecessary.

Advance Health Care Directive

California consolidates the health care power of attorney and the living will into a single statutory document under Probate Code §§ 4670 et seq. It names a health care agent to make medical decisions when you cannot, and expresses your wishes regarding life-sustaining treatment, organ donation, and disposition of remains.

HIPAA Authorization

A separate HIPAA authorization permits medical providers to release your protected health information to designated persons — useful for adult children to coordinate care without legal friction.

Proposition 13 and Proposition 19 — The California Property Tax Trap

California estate planning is uniquely intertwined with property tax planning. Under Proposition 13 (1978), property tax is based on the assessed value at the time of purchase, increasing only 2% per year. A home purchased in 1985 may have an assessed value a fraction of its current market value, producing very low annual property taxes. On any change of ownership, however, the property is reassessed to current market value — potentially multiplying the tax bill by ten or more.

Proposition 19 (effective February 16, 2021) dramatically narrowed the parent-child exclusion that previously allowed children to inherit a parent’s low property tax basis on any real estate. After Prop 19, the parent-child exclusion only applies if (1) the inherited property becomes the child’s primary residence within one year, and (2) the property is not worth more than the parent’s assessed value plus $1 million. For most inherited California real estate, the assessed value will be reset to market value at death — producing a significant property tax increase.

Estate planning in California now requires affirmative analysis of Prop 19 consequences. We coordinate with clients (and often their CPAs) on whether to use exclusions for primary residences, retain investment properties in entities, gift early to lock in Prop 19 treatment, or accept the reassessment as part of broader inheritance planning.

California Specialized Trusts

  • Irrevocable Life Insurance Trusts (ILITs) — keep life insurance proceeds outside the taxable estate for federal estate tax purposes; especially relevant for higher-net-worth California clients whose total assets exceed the federal exemption.
  • Special Needs Trusts — preserve a disabled beneficiary’s eligibility for SSI, Medi-Cal, and other means-tested benefits.
  • Qualified Personal Residence Trusts (QPRTs) — transfer a primary or vacation residence to beneficiaries at a discounted gift-tax value.
  • California Gun Trusts — comply with California’s strict firearms regulations and the Assault Weapons Control Act, allowing multiple authorized users and providing a legal pathway for transfer at death. See our dedicated California Gun Trusts page.
  • Charitable Remainder Trusts — combine income to the client with a deferred charitable gift.
  • Spousal Lifetime Access Trusts (SLATs) — use lifetime gift-tax exemption while retaining indirect spousal access.

Federal Estate Tax for California Residents

California has no state estate tax. Federal estate tax exposure, however, is real for higher-net-worth California families. The federal estate and gift tax exemption is currently set to be reduced significantly in coming years under existing legislation, making lifetime gifting and trust-based exemption-locking strategies increasingly relevant. We work with clients and their CPAs to model exemption-use scenarios and to implement gifting, GRAT, SLAT, and ILIT structures where appropriate.

California Probate Administration

When a California resident dies without a trust (or with assets that were never retitled into the trust), the estate goes through probate in the Superior Court of the county of domicile. Our firm represents personal representatives, beneficiaries, and creditors through every stage of California probate:

  • Filing the petition for probate or for letters of administration.
  • Preparing the inventory and appraisal.
  • Notifying creditors and resolving claims.
  • Selling probate assets when authorized.
  • Preparing accountings and the final petition for distribution.
  • Litigating will contests, trust contests, and breach-of-fiduciary-duty claims when required.

Out-of-State Clients with California Real Estate

California real estate owned by out-of-state residents is subject to California probate if not held in a trust or other probate-avoidance structure. The typical result is an “ancillary probate” in California stacked on top of probate in the decedent’s home state. Because our firm is licensed in California, Idaho, Texas, Washington, and North Carolina, we can structure California real estate ownership (typically through a revocable trust or LLC) to avoid the issue in a single coordinated engagement.

Schedule a California Estate Planning Consultation

Estate planning is more time-sensitive than most clients realize. Property values rise, family situations change, and Proposition 19 in particular has made many existing California estate plans obsolete. If you are starting from scratch, updating an existing plan, or administering a loved one’s estate, talk to an attorney now rather than later.

Southern California: (714) 464-5188
Northern California: (707) 207-8005

Our other offices:
Idaho (208) 696-2772 · Texas (469) 535-6260 · Washington (206) 279-4780 · North Carolina (919) 363-9945

See also: California (state hub) · Estate Planning (pillar)

Disclaimer: The information on this page is general legal information about California estate planning and is not legal advice. California statutes, including small-estate thresholds and Prop 19 implementation rules, change. Always consult a California-licensed attorney about your specific situation. No attorney-client relationship is formed by visiting this page.

Schedule a Free Consultation in California

Discuss your matter with our California team. Initial consultations are complimentary.

California: (714) 464-5188

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