Executor & Administration

This category examines the legal responsibilities and procedural framework governing executors and probate administration under California law. It covers fiduciary duties, Letters Testamentary, bond requirements, statutory compensation, creditor notice, Inventory and Appraisal (Form DE-160), IAEA authority, Notice of Proposed Action (NOPA), court accountings, tax filing obligations (Form 1041), and final distribution. It also addresses executor liability, removal proceedings, out-of-state executors, small estate alternatives, and post-closure issues such as omitted assets within San Diego County probate proceedings.