Orange — Probate Flow Chart

Source: https://www.occourts.org/system/files/probate_flow_chart.pdf

Probate Flow Chart Administration of a Decedent’s Estate after Appointment

After the hearing granting the Petition:

Obtain Bond if applicable and file with court.
Obtain Filed Order (DE-140) from court.
Obtain certified copy of Letters (DE-150) from court.

Tasks to be done within 90 days of Letters Issuing:

Send Notice to Franchise Tax Board.
Send Notice to Dept. of Health Services as to decedent and predeceased spouse if
applicable.
Send Notice to other Public Agencies if applicable.
Send Notice to Victims Compensation Board if applicable.
Consult a licensed tax professional concerning your duties to obtain a Tax Identification
Number from the IRS and file all necessary State and Federal tax returns.

Within 4 Months of Letters Issuing:

Take control of all assets of the Decedent.
File a Final Inventory & Appraisal (DE-160 & 161). Appraisal by a Probate Referee may be required.
Send Notice to Creditors (DE-157) along with a Creditors Claim (DE-172).
If applicable, file a Creditor Claim (DE-172) for debts of the decedent you paid from your personal
funds and need reimbursement (e.g. funeral expenses, medical bills, credit cards)
Within 30 days of each claim being filed, an Allowance or Rejection (DE-174) must be filed.
A written demand for payment from a creditor may be treated as a claim under Probate Code 9154
if paid within 4 months and 30 days of when letters issue.

After Petition for Final Distribution is Within 1 year of Letters Issuing:
granted:

File one of the following:
Distribute Assets pursuant to the A Petition for Final Distribution, or
Order a Status Report, or a Petition for
File Receipts Termination of Proceedings.
File Ex-Parte Petition for Discharge
(DE-295)

This chart is available with interactive links online at:
http://www.occourts.org/self-help/probate/wills-trusts/administering.html

(Rev. 12/01/2017)