Le texte intégral de ce guide est en anglais ; le résumé ci-dessus est dans votre langue. Les résumés des lois et l'anglais restent la source de référence.
Les délais en jours sont ceux des lois elles-mêmes ; lorsqu'une loi ne fixe aucun nombre de jours, la ligne le dit. Les lignes marquées « succession liée » sont les délais du représentant personnel lorsqu'une succession est administrée, consignés à côté de ceux du trust — jamais ceux du trustee.
Délais du trustee en Californie : ce que prévoient les lois
Vérifié par rapport aux California Statutes le 2026-10-06. Information générale, pas un avis juridique ; le texte officiel fait foi.
| Quand | Délai | Ce que prévoit la loi | À qui | Loi |
|---|---|---|---|---|
| You learn you are named successor trustee | No fixed day-count. Not accepting within a reasonable time after learning of being named is a rejection of the trust. | Accept the trust by signing the instrument or a separate written acceptance, or by knowingly exercising powers or performing duties; or reject it in writing. Where trust property is at immediate risk, the section lets a named trustee act to preserve it without accepting, if a written rejection follows within a reasonable time. | — | Prob. Code §15600, §15601 ↗ |
| You accept | At once and throughout; no day-count. | Administer the trust according to the trust instrument and, except to the extent the instrument provides otherwise, according to the Trust Law. | — | Prob. Code §16000 ↗ |
| You accept | At once and throughout; no day-count. | Take reasonable steps under the circumstances to take and keep control of and to preserve the trust property. | — | Prob. Code §16006 ↗ |
| You accept, or trust assets come to you | Within a reasonable time; the section gives no day-count. | Review the trust assets and make and carry out decisions about keeping or disposing of them, to bring the portfolio into line with the trust's purposes, terms and distribution requirements and the prudent investor rule. | — | Prob. Code §16049 ↗ |
| A settlor's death makes the trust, or a part of it, irrevocable | Not later than 60 days after the death. Where the office of trustee was vacant at the death, or the death made it vacant, the 60 days run from the day the new trustee begins to serve. | The statute provides for a notification by trustee to each beneficiary and to each heir of the deceased settlor, served by mail or personal delivery to the last known address (§1215). Its contents are listed in subdivision (g), and for a death it carries the contest warning of subdivision (h), in English, in a separate paragraph in boldface. | Each beneficiary and each heir of the deceased settlor | Prob. Code §16061.7(a)(1), (f) ↗ |
| The trustee of an irrevocable trust changes | Not later than 60 days after the change. | The notification by trustee goes to each beneficiary on a change of trustee of an irrevocable trust; the contest warning applies only to the death events. | Each beneficiary | Prob. Code §16061.7(a)(2), (f) ↗ |
| You learn of a person entitled to the notification who was not known at the event | Not later than 60 days after you become aware of the person. | The 60 days run separately for a beneficiary or heir the trustee did not know of when the event occurred. | The person newly known | Prob. Code §16061.7(f) ↗ |
| The notification is served on a recipient | 120 days after service, or 60 days after a copy of the terms is delivered during that 120-day period, whichever is later. | The period in which that recipient may bring an action to contest the trust. The period runs for each recipient from that recipient's own service date; the file records the dates and concludes nothing about them. | — | Prob. Code §16061.8 ↗ |
| A beneficiary, or after a settlor's death an heir, asks for the terms of the irrevocable trust | The section names no day-count; a beneficiary may petition the court to compel a copy of the terms (§17200(b)(7)(A)). | Provide a true and complete copy of the terms of the irrevocable trust, or its irrevocable portion, to the person who asks, as the section provides. | The beneficiary or heir who asks | Prob. Code §16061.5 ↗ |
| A beneficiary makes a reasonable request for information about the administration | The section names no day-count. Where requested information is not provided within 60 days after a reasonable written request, and none was provided in the six months before it, the beneficiary may petition to compel it (§17200(b)(7)(B)). | Report the requested information relating to the administration of the trust that is relevant to the beneficiary's interest; the duty to keep beneficiaries reasonably informed is §16060. | The beneficiary who asks | Prob. Code §16061 ↗ |
| Each accounting period; the trust's termination; a change of trustee | At least annually, at the termination of the trust, and on a change of trustee. Where a requested account is not given within 60 days after a written request, and none was made in the six months before it, the beneficiary may petition to compel it (§17200(b)(7)(C)). | Account to each beneficiary to whom income or principal is required or authorized in the trustee's discretion to be currently distributed, with the contents §16063 lists. The exceptions and waivers are §16064; instruments executed before July 1, 1987 are excepted as the section states. | The current beneficiaries the section names | Prob. Code §16062 ↗ |
| While the trust is revocable, you receive information establishing that the last person holding the power to revoke is not competent | Within 60 days of receiving that information. | Give notice that the subdivision applies, with a true and complete copy of the trust instrument and any amendments, to each beneficiary the trustee would be required or authorized to pay had the settlor died on that date. Incompetency is established by the instrument's method or a court's determination (subdivision (c)). | The beneficiaries the subdivision names | Prob. Code §15800(b) ↗ |
| A death transfers an interest in California real property, including property held in the trust | Within 150 days after the date of death. For property in a probate estate, the personal representative files at or before the filing of the inventory and appraisal. | The trustee, where the property was held in trust, files a change in ownership statement with the county recorder or assessor in each county where the decedent owned real property. | The county recorder or assessor | Rev. & Tax. Code §480(b) ↗ |
| A settlor dies who received Medi-Cal, or who was the surviving spouse of a person who did | Not later than 90 days after the date of death. The Department then has four months after the notice to file a claim (§19202(b)). | A trustee who knows or has reason to believe the settlor received that care gives the Director of Health Care Services notice of the death, with a copy of the death certificate, at the Director's Sacramento office, in the manner §215 provides. | The Director of Health Care Services | Prob. Code §19202, §215 ↗ |
| The decedent dies | One year after the date of death, in place of the period that would otherwise apply. | The period within which an action on a liability of the decedent may be brought when the claim survives the death — a period the trust's file records, not a step the trustee takes. | — | Code Civ. Proc. §366.2 ↗ |
| You choose the optional trust-side creditor procedure and publish the notice | A creditor files before the later of four months after the first publication or 60 days after actual notice is mailed or delivered; neither extends the one-year period of Code Civ. Proc. §366.2. | The trust-side procedure (§§19000–19403) is optional and separate from probate: publication of the notice to creditors for at least 15 days (§19040), then the claim period §19100 sets. | The settlor's creditors | Prob. Code §19040, §19100 ↗ |
| You choose to give notice of a proposed action | The notice names an objection period of at least 45 days from its delivery or receipt. | An optional notice of a proposed action, with the contents the section lists; a beneficiary may object within the stated period (§§16500–16504). | The beneficiaries the procedure names | Prob. Code §16502 ↗ |
| An authorized fiduciary intends to exercise a decanting power | Notice not later than 60 days before the exercise; the notice period ends 59 days after the day notice is given. | Give notice of the intended exercise to the persons the section lists — among them each settlor living, each qualified beneficiary of the first trust and each other fiduciary — under the Uniform Trust Decanting Act (§§19501–19530). | The persons the section lists | Prob. Code §19507 ↗ |
| The trust's principal is worth $100,000 or less | No day-count. | Where the fair market value of the principal does not exceed $100,000, the trustee has the power to terminate the trust; above that, a court may terminate or modify an uneconomic trust on a trustee's or beneficiary's petition (subdivision (a)). | — | Prob. Code §15408(b) ↗ |
| You propose to resign | As the instrument provides, with the consents the section names, or with the court's approval; no day-count. | Resign by one of the section's methods; liability for acts before the resignation continues (§15641). | — | Prob. Code §15640 ↗ |
| A beneficiary receives an account or written report that adequately discloses a claim | Three years after receipt of the account or report. | The period within which a beneficiary may commence a proceeding on a claim the account or report adequately disclosed; the section states the period that applies otherwise. | — | Prob. Code §16460 ↗ |
| The custodian of a will learns of the testator's death (the related estate) | Within 30 days after having knowledge of the death, unless a petition for probate was filed earlier. | The custodian delivers the will to the clerk of the superior court of the county where the estate may be administered, and a copy to the named executor (§1215). | The superior court clerk; the named executor | Prob. Code §8200 ↗Succession liée |
| Letters are first issued to a general personal representative | Within four months after letters, or further time the court allows. | The personal representative files the estate's inventory and appraisal — the estate's record, kept beside the trust's. | — | Prob. Code §8800 ↗Succession liée |
| Letters are first issued, or the notice of administration is mailed or delivered to a creditor | A creditor files before the later of four months after letters or 60 days after the notice. | When a probate estate is administered, the personal representative gives notice of administration to known creditors and claims are filed in the estate; the trust's file records the estate's events and concludes nothing about them. | Creditors | Prob. Code §9050, §9100 ↗Succession liée |
| The trust becomes irrevocable | Before the trust receives income or files under its own number. | Obtain the trust's employer identification number; a revocable trust used the settlor's Social Security number, and that stops at death. | — | IRS Form SS-4 ↗Fédéral |
| The decedent dies | Nine months after death; a six-month extension is available. | File the federal estate tax return when the gross estate exceeds the filing threshold, or to elect portability for a surviving spouse. California imposes no estate or inheritance tax for current deaths. | — | IRS Form 706 ↗Fédéral |
| The trust's tax year ends | The 15th day of the fourth month after year-end (April 15 for a calendar-year trust). | File the trust's income tax return and issue a Schedule K-1 to each beneficiary who received distributable income. | — | IRS Form 1041 ↗Fédéral |
Information générale sur le droit de la Californie, pas un avis juridique.