Law Offices of Kenneth U. Reyes, APC Serving Los Angeles
Trust Administration
Trust Administration Attorney in Los Angeles
Legal & Accounting Guidance for Successor Trustees
When a revocable trust becomes irrevocable after the settlor’s death, the successor trustee steps into a role that carries real legal exposure. From the first week forward, you’re responsible for notifying beneficiaries and heirs, managing and investing trust assets prudently, preparing accountings, and satisfying tax obligations. Missing a deadline or making an unauthorized distribution isn’t just an administrative error. It can expose you to personal liability. Those obligations attach to you individually, not to the trust. Getting counsel involved early can be a direct way to protect yourself while honoring your fiduciary duty to the beneficiaries.
If you’ve been named a successor trustee or have questions about a trust you’re administering, call Law Offices of Kenneth U. Reyes, APC at (213) 798-4854 to discuss your situation with an attorney who handles estate and trust matters.
We assign one attorney to each matter from start to finish. You’re not relaying information through assistants or re-explaining your situation to a different person every time you call. Decisions, filings, and communications with beneficiaries run through the same attorney who knows your trust and your timeline.
What sets our approach apart for trust administration is our lead attorney’s background as a Certified Public Accountant for 10 years, including time at Arthur Andersen LLP and Bank of America, where he developed accounting, auditing, and financial analysis experience. That background matters when a trust requires a formal accounting, a fiduciary income tax return, or a trust EIN to separate the decedent’s finances from the administration period. Combined with over 46 years of combined legal experience and the firm’s work in estate and trust matters, we bring both legal and financial context to a role that demands both.
Trustee Duties & Deadlines Under California Law
California law sets specific deadlines and obligations for trustees. Understanding them before you act helps you avoid common sources of personal liability.
The 60-Day Notice Requirement
Under California Probate Code Section 16061.7, a trustee must serve a formal notification on each beneficiary and each heir of the deceased settlor within 60 days after a revocable trust becomes irrevocable. The same requirement applies whenever there is a change of trustee of an irrevocable trust. The notice must include specific disclosures, and the clock starts running from the date of death or the change of trustee, not from the date you locate all the trust documents.
The Duty to Account
Under California Probate Code Section 16062, a trustee must account to each beneficiary entitled to current distributions of income or principal at least annually, at termination of the trust, and upon a change of trustee. A proper trust accounting isn’t an informal summary. It must satisfy specific statutory requirements and document all receipts, disbursements, and changes in trust property.
Tax Identification & Filing Obligations
Once a revocable trust becomes irrevocable, it generally needs its own employer identification number. A fiduciary income tax return may be due for each year the trust remains open during administration. Failure to obtain the proper identification or to file required returns is one of the grounds on which a trustee can face personal liability.
Venue for Trust Proceedings in Los Angeles County
Most trust administration proceeds privately, without court involvement. When a matter does require a court petition, the proper county under California Probate Code Section 17005 is the county where the trust’s principal place of administration is located. For a testamentary trust, it is either the county administering the decedent’s estate or the trust’s principal place of administration. In Los Angeles County, estate and trust matters are handled through the probate division of the Los Angeles County Superior Court, commonly at the Stanley Mosk Courthouse in downtown Los Angeles.
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When Trust Administration Requires a Court Petition
A trust is designed to transfer assets privately, without the time and expense of probate. In most administrations, that’s exactly what happens: the successor trustee carries out the trust’s instructions, makes distributions, and closes the trust without a judge ever reviewing a single document.
That process can break down in predictable ways. Assets titled outside the trust at the time of death may need to pass through probate separately. Ambiguous trust language, a missing amendment, or a disputed beneficiary designation can require a court petition to resolve. The Los Angeles Probate Court has jurisdiction over issues that arise during the administration of both living and testamentary trusts, and a petition may be needed when the trust’s terms don’t answer the question at hand. Knowing when to go to court and how to frame the petition is part of what a trusts administration lawyer in Los Angeles provides.
Talk to a Trusts Administration Attorney in Los Angeles
Whether you’re a successor trustee trying to understand what’s due and when, or a beneficiary with questions about an administration already underway, the deadlines in California trust law don’t pause while you figure things out. Law Offices of Kenneth U. Reyes, APC handles trust administration matters with a single dedicated attorney and an accounting background that applies directly to the financial recordkeeping and tax obligations the role requires.
Call us at (213) 798-4854 to speak directly with a trusts administration attorney serving Los Angeles and the surrounding area.
