• Prove to the Court that the Will is valid (this is usually routine),
• Appoint a legal representative with authority to act on behalf of the decedent,
• Identify and inventory the decedent's property, and have that property appraised,
• Pay debts and taxes, and
• Distribute the remaining property according to the terms of the Will or to the decedent's heirs.

• a minor,
• a person subject to a conservatorship or otherwise incapable of performing the duties of personal representative,
• a surviving business partner of the decedent, if an interested person objects (unless the Will names the partner as executor), or
• a non-resident of the U.S. (unless the Will names the non-resident as executor).

• pay fees to himself or herself,
• pay fees to his or her attorney,
• make a preliminary distribution of property to beneficiaries (with a few exceptions), or
• close the estate.

If the personal representative lives outside of California, the court may require that s/he get a surety bond (an insurance policy that protects the estate beneficiaries in the event of the personal representative's wrongful use of the estate's property), even if the Will waives this requirement.  

• decide if there are any probate assets;
• locate the decedent's assets and manage them during the probate process. This could take up to a year or longer and may involve deciding whether to sell real estate or securities owned by the decedent;
• receive payments due to the estate, including interest, dividends, and other income (e.g., unpaid salary, vacation pay, and other company benefits)
• set up an estate checking account to hold money that is owed to the decedent -- for example, paychecks or stock dividends;
• figure out who is going to get what and how much under the Will. If there is no Will, the administrator will have to look at state law (Probate code Sections 6400 – 6414, called "intestate succession" statutes) to find out who the decedent's heirs are and determine each heir's share of the estate;
• value or appraise the estate's assets;
• give official legal notice to creditors and potential creditors of the probate proceeding and the deadlines for creditors to file claims, according to state law;
• investigate the validity of all claims against the estate;
• pay funeral bills, outstanding debts, and valid claims;
• use estate funds to pay continuing expenses -- for example, mortgage payments, utility bills and homeowner's insurance premiums;
• handle day-to-day details, such as disconnecting utilities, ending leases and credit cards, and notifying banks and government agencies -- such as Social Security, the post office;
• file tax returns and pay income and estate taxes – including a final state and federal income tax return covering the period from the beginning of the tax year to the date of death;
• after getting the court's permission, distribute the decedent's property to the people or organizations named in the Will, or to the decedent's heirs if there is no Will; and
• file receipts for distribution and wrap up any closing details for the estate.

• improperly managing the assets of the estate,
• failing to collect claims and money due the estate,
• overpaying creditors,
• selling an asset without the authority to do so, or at an inappropriate price,
• not filing tax returns on time,
• distributing property to the wrong beneficiaries, or
• distributing property to beneficiaries before all creditors have been paid, etc.

• you are the sole beneficiary,
• the decedent's property consists of common assets (like house, bank accounts, insurance, etc.)
• the Will is simple and straightforward, and
• you have access to good Self Service materials.

In most cases, the personal representative may never see the inside of a courtroom. But, s/he will have to go to the Court Clerk's office.

• a child or spouse who was cut out of the Will
• a child who receives one third of the estate if a sibling receives two thirds,
• children who feel that the local charity should not get all the parent’s assets,
• anyone who was treated more favorably in an earlier Will.

Sometimes, there is a Will contest because someone wants a different person, bank, or trust company to serve as personal representative for the estate, or as a trustee of trusts created by the Will.

• there is a later Will which, if valid, would replace the earlier Will;
• the Will was made at a time the decedent was not mentally competent to make a Will;
• the Will was the result of fraud, mistake or "undue influence";
• the Will was not properly "executed" (signed by the decedent);
• the so-called Will is actually a forgery;
• for some other reason (such as a pre-existing contract) the Will is invalid.

If there is a Will contest, you should hire an experienced lawyer. The probate court may invalidate all of the Will or only the challenged portion. If the entire Will is found invalid, the proceeds will probably be distributed according to the state laws of intestacy, unless there is a prior revoked Will that is revived and admitted to probate.  

• It marks the date of the close of the decedent's last tax year for filing an income tax return, and
• It establishes a new, separate entity for tax purposes, the "estate."

For federal taxes, you may have to fill out and file one or more of the following forms. (It depends on the decedent's income, the size of the estate, and the income of the estate):

• Final Form 1040 Federal Income Tax return (the decedent's personal income tax return)
• Form 1041 Federal Fiduciary Income Tax returns for the estate
• Form 709 Federal Gift Tax return(s)
• Form 706 Federal Estate Tax return

For California taxes, the executor must file any needed state income tax return, state fiduciary income tax returns during the probate period, estate tax and gift tax returns. There may be other taxes, too, like local real estate and personal property taxes, business taxes, and any special state taxes.

The executor must also check for taxes owed for years prior to the decedent's death.