California Probate Terms Glossary
Plain-English glossary of California probate terms. Learn what common probate court, estate, and inheritance terms mean so you can better understand your California probate case.
A
Administrator
A person appointed by the court to manage the estate of someone who died without a will. Learn more.
Administrator With Will Annexed (AWWA)
A court-appointed administrator who handles an estate when a will exists but no named executor can serve.
Affidavit of Small Estate
A form allowing heirs to collect certain assets without full probate when the estate value is under California’s small-estate threshold. Learn more.
Alternative Valuation Date
A valuation method using the date six months after death for federal estate tax purposes.
Ancillary Probate
A secondary probate case opened in a different state where the decedent owned property.
Annual Accounting
A yearly financial report filed by a conservator or guardian showing how estate funds were handled.
Appeal Bond
A court-ordered bond required when appealing a probate ruling.
Assets Subject to Probate
Assets that do not pass automatically by title or beneficiary designation and must go through probate.
Assignment of Interest
A legal transfer of an heir’s or beneficiary’s share of the estate to another party. This is often used to get an inheritance advance.
Attorney Fee Petition
A request for approval of attorney fees, often based on California’s statutory fee structure.
B
Beneficiary
A person named in a will or trust to receive assets from the estate.
Bond (Probate Bond)
A financial guarantee required by the court to protect the estate from mismanagement by the personal representative. Learn more.
Book Value
The recorded value of an asset based on accounting records, not market value.
Bypass Trust
A trust designed to minimize estate taxes by using the deceased spouse’s exemption.
C
California Probate Code
The state laws governing probate procedures, estate administration, and fiduciary duties Learn more.
Capacity Declaration
A form signed by a doctor stating whether the decedent or conservatee had mental capacity.
Certificate of Independent Review
A document confirming an attorney independently reviewed a will that benefits a caregiver or other “disqualified person.”
Certified Copy of Letters
An official copy of the Letters of Administration or Letters Testamentary used to prove authority over the estate.
Citation
A court order requiring a person to appear or respond in a probate matter.
Clerk’s Transcript
An official court record used during appeals.
Codicil
A legal amendment to a will.
Community Property
Assets acquired during marriage and owned equally by spouses under California law.
Conservatorship
A court proceeding where a conservator is appointed to manage a person’s finances or personal care.
Contest (Will Contest)
A formal challenge to the validity of a will.
Creditor Claim
A written demand by a creditor requesting payment from the estate.
Custodial Account
An account managed by a custodian for the benefit of a minor or dependent.
Court Confirmation of Sale (Real Property)
A hearing required for court-supervised real estate sales.
D
Decedent
The person who has died.
Declaration of Due Diligence
A statement showing efforts to find or notify interested parties.
Default
Failure to respond to a petition or appear in court.
Dependent Administration
A form of probate requiring court approval for most actions by the personal representative.
Devisee
A person who receives property under a will.
Disclaimers (Disclaimer of Interest)
A legal refusal to accept inheritance rights.
Distribution
The transfer of estate assets to heirs or beneficiaries after court approval.
Domicile
A person’s permanent legal residence.
Double Probate
A situation requiring two probate cases due to assets in different jurisdictions.
Duties and Liabilities of Personal Representative (DE-147)
Court form outlining the responsibilities of an executor or administrator.Learn more.
E
Executor
A person named in a will to administer the estate Learn more.
Ex Parte Petition
A request for court action without a full hearing.
Exemption Amount
The portion of an estate shielded from federal estate tax.
Estate Inventory
A complete list of estate assets prepared by the personal representative.
Estate Portal
An online system used in some counties for filing documents or checking case status.
Estate Taxes
Taxes imposed on the value of the estate, though California does not have a separate estate tax. Learn more.
Examiner’s Notes
Court staff comments identifying issues that must be resolved before a hearing.
Expedited Advance
A fast inheritance advance provided before probate closes. Learn more.
F
Fiduciary
A person legally required to act in the best interests of another.
Final Account
A detailed financial report submitted before final distribution.
Final Distribution
The court-approved transfer of remaining estate assets to heirs.
Final Inventory
The last complete listing of estate assets and their appraised values.
Financial Elder Abuse
Illegal or improper use of a senior’s finances or assets.
Full Authority Under IAEA
Authority allowing a personal representative to act without court approval for most actions. Learn more.
Funeral Expense Claim
A creditor claim for funeral and burial costs.
G
General Probate Administration
The standard probate process involving notices, hearings, and court oversight.
Grant Deed
A deed transferring title to real property with certain guarantees.
Guardian of the Estate
A person appointed to manage a minor’s financial affairs.
Guardian of the Person
A person appointed to care for a minor’s personal needs.
H
Heggstad Petition
A petition used to transfer assets into a trust when they were mistakenly left out.Learn more.
Heir
A person entitled to inherit under California intestate laws. Learn more.
Heirship Determination
A court finding establishing who the legal heirs are.Learn more.
Holographic Will
A handwritten will signed by the decedent.
Homestead Exemption
A legal protection for a certain amount of equity in a decedent’s primary residence.
I
IAEA (Independent Administration of Estates Act)
California law allowing a personal representative to administer an estate with reduced court supervision.
Inheritance Advance
A cash advance paid to an heir in exchange for a portion of their future inheritance.
Intestate
Dying without a valid will.
Intestate Succession
The legal order determining who inherits when there is no will. Learn more.
Inventory & Appraisal (DE-160)
A court-required form listing all estate assets and valuations.
Irrevocable Trust
A trust that cannot be modified without beneficiary approval.
Issue
Legal term meaning a person’s direct descendants.
J
Joint Tenancy
Co-ownership where the surviving owner automatically inherits the share of the deceased.
Judgment of Final Distribution
The court order approving the final distribution of estate assets.
Jurisdiction
The court’s authority to hear and decide a case.
K
Keogh Plan
A retirement account that may pass through probate if no beneficiary is named.
Kinship Hearing
A court hearing to determine family relationships in intestate cases.
L
Letters of Administration
Court documents giving an administrator authority to act on behalf of the estate. Learn more.
Letters Testamentary
Court documents giving an executor authority to administer the estate.
Letters of Special Administration
Temporary authority granted for urgent estate matters.
Lien
A legal claim against estate property for payment of a debt.
Limited Authority Under IAEA
Authority requiring court approval for major actions like property sales.
Living Trust
A trust created during a person’s lifetime to manage assets and avoid probate.
Lockbox Account
A secure account used by personal representatives to hold estate funds.
M
Mandatory Settlement Conference (MSC)
A court-ordered meeting to resolve disputes before trial.
Mediation
A process where parties negotiate a dispute with a neutral mediator.
Minor Beneficiary
A beneficiary under 18 who cannot directly receive estate funds.
Muniment of Title
A document proving ownership of property.
Mutual Wills
Wills made by two people agreeing not to change them after one dies.
N
Non-Probate Transfer
Assets that pass automatically outside probate, such as joint accounts or TOD deeds.
Notice of Hearing
A document notifying interested parties of an upcoming probate hearing.
Notice of Proposed Action
A notice used under IAEA to inform interested parties of planned actions, such as selling real property.
Notice to Creditors
A formal notice that allows creditors to file claims.
Nuncupative Will
An oral will, which is generally not valid in California.
O
Objection
A formal statement opposing a petition or action. Learn more.
Omitted Heir
A person unintentionally left out of a will who may have inheritance rights.
Order for Distribution
The judge’s written order approving distribution of estate assets.
Overbid
A higher bid submitted at a court-supervised real estate sale.
P
Partial Distribution
A court-approved early distribution of part of the estate.
Per Stirpes
A method of distributing assets down family lines.
Per Capita
A method of distributing assets equally among living heirs.
Personal Representative
The executor or administrator handling the estate. Learn more.
Petition for Probate
The formal request to open a probate case.
Petition for Instructions
A request asking the court for guidance on estate matters.
Preliminary Distribution
An early distribution granted before the final accounting.
Private Sale
A real estate sale under IAEA without court confirmation.
Probate Referee
A state-appointed appraiser who values estate property.
Probate Petition
A court filing that initiates or requests action in probate.
Probate Sale
A court-supervised sale of real property.
Proof of Subscribing Witness
A declaration proving a witness to a will is valid.
Public Administrator
A county official appointed to administer estates with no willing personal representative.
Q
Quitclaim Deed
A deed transferring any interest the owner has in a property without guarantees.
Qualified Disclaimer
A written refusal of inheritance meeting IRS requirements.
R
Real Property Confirmation Hearing
A court hearing approving the sale of estate real property.
Real Property Sale Report
A report filed before a confirmation hearing detailing the proposed sale.
Receipts on Distribution
Signed forms acknowledging beneficiaries received their inheritance.
Residue
What remains in the estate after debts, taxes, and specific gifts are paid.
Revocable Trust
A trust that can be changed or revoked during the trustor’s life.
Right of Survivorship
A feature of joint ownership where surviving owners automatically inherit the deceased’s share.
S
Small Estate Affidavit
A simplified probate procedure for estates under California’s small-estate limit. Learn more.
Spousal Property Petition
A petition allowing a surviving spouse to receive property without full probate.
Special Administrator
A temporary representative appointed for urgent estate matters.
Statutory Fees
California’s fixed fee schedule for executors and attorneys. Learn more.
Supplemental Inventory
An updated inventory filed when new estate assets are discovered.
T
Testate
Dying with a valid will in place.
Testamentary Trust
A trust created by the terms of a will and funded only after the testator dies and the will is probated.
Trust Administration
The process of managing and distributing assets held in a trust after the trustor dies or becomes incapacitated.
Trustor (Grantor / Settlor)
The person who creates a trust and transfers property into it.
Trustee
The person or institution responsible for managing trust assets for the benefit of the beneficiaries.
Transfer on Death Deed (TOD Deed)
A deed allowed in California that names a beneficiary to receive real property at death without probate.
Trust Contest
A legal challenge to the validity or terms of a trust.
U
Uniform Transfers to Minors Act (UTMA)
A law allowing assets to be held in a custodial account for a minor until they reach a specified age.
Unlimited Marital Deduction
A federal estate tax rule allowing an unlimited amount of property to pass to a surviving spouse free of estate tax.
V
Verified Petition
A petition signed under penalty of perjury, confirming the truth of the statements made.
Valuation Date (Date of Death Value)
The date used to determine the value of estate assets, usually the date of death unless an alternate valuation date is elected.
W
Waiver of Accounting
A written agreement by beneficiaries giving up the right to a formal court accounting.
Waiver of Bond
A written agreement or will provision allowing the personal representative to serve without posting a probate bond.
Will
A legal document directing how a person’s property is to be distributed after death. Learn more.
Witness to Will
A person who observes the signing of a will and signs it to confirm the decedent’s signature and capacity.
Y
Year’s Support
A concept in some jurisdictions providing support for a surviving spouse or dependents; in California, similar protection is often addressed through family allowance and homestead rights.
Z
Zero Estate Tax (California)
A reference to the fact that California does not currently impose a separate state estate or inheritance tax; only federal estate tax rules may apply. Learn more.