Disclaimer: This is general information about California probate and estate distribution. It is not legal advice. For guidance specific to your situation, consult a licensed California attorney.
Overview: How distribution to children works in California
When all estate taxes, valid creditor claims, and administration expenses are paid, the personal representative (executor or administrator) must transfer the remaining estate property to the beneficiaries. The process and the shares depend on whether the decedent left a valid will or died intestate (without a will).
Key California law references
- California Probate Code (general probate rules): https://leginfo.legislature.ca.gov/faces/codes.xhtml?lawCode=PROBATE
- Intestate succession (when there is no will): Probate Code §6400 and following: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=6400&lawCode=PROBATE
- Small estate affidavit option (limits and procedures): Probate Code §13100 and following: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=13100&lawCode=PROBATE
- California Courts — probate basics and forms: https://www.courts.ca.gov/selfhelp-probate.htm
Step-by-step: How the remaining funds are distributed
-
Confirm authority to distribute.
The named executor (if there is a will) or the court-appointed administrator (if intestate) has authority to make distributions. If probate was opened, the court issues letters testamentary or letters of administration that prove authority to act.
-
Complete the administration tasks.
The personal representative must inventory assets, provide notice to creditors and heirs, pay valid claims, pay administration expenses, and arrange for any required tax filings (estate and final income tax returns).
-
Prepare a final account and proposed distribution.
The representative prepares a final accounting showing all receipts, payments (debts, taxes, expenses), and the remaining balance. The accounting lists proposed distributions to beneficiaries (the children) and how each share is calculated.
-
Get approval (court or informal).
– If the estate was administered through probate and creditors or heirs object, the representative files the final account and petition for final distribution with the court and asks for a hearing and court order approving the accounting and distribution.
– If no one objects and the representative and beneficiaries agree, many distributions proceed without a contested hearing. Still, where court supervision was required, the court typically issues an order approving final distribution before funds change hands.
-
Deliver funds and get receipts/releases.
Once approved, the personal representative distributes the funds per the order or the will. Beneficiaries sign receipts and releases to protect the representative from later claims based on that distribution.
-
Close the estate.
After distribution and filing final accounting paperwork, the estate administration can be closed. The representative should retain records, receipts, and the court’s final order in case any post-closing questions arise.
How shares are determined
Two common scenarios determine who and how much each child receives:
-
Decedent left a valid will:
The will controls distribution. The executor must follow the will’s directions, subject to lawful claims and statutory rights (for example, a surviving spouse’s community property rights). If beneficiaries are named as the children, the will specifies who gets what share.
-
No will (intestate):
California’s intestate succession rules govern. Generally, the decedent’s surviving children inherit the estate in equal shares. If a child predeceased the decedent but left children (the decedent’s grandchildren), the grandchildren often take that deceased child’s share by representation under Probate Code §§6400–6414. See Probate Code §6400 for the statutory framework: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=6400&lawCode=PROBATE.
Special situations to watch for
- Minor beneficiaries: Money for minors usually requires a guardian, conservator, or a blocked (court-supervised) account until the child reaches the age of majority.
- Disclaimed inheritances: A child can formally disclaim an inheritance. If they do, distribution could shift to other children or descendants.
- Creditor or tax disputes: If a creditor or the tax authority challenges a payment, distribution may be delayed until resolved or secured by court order.
- Family business or illiquid assets: When the estate includes real estate or business interests, the representative may sell assets, divide proceeds, or distribute property in kind per court order or beneficiary agreement.
- Small estate alternatives: For smaller estates that meet statutory limits, beneficiaries may use an affidavit procedure in lieu of full probate (see Probate Code §13100): https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=13100&lawCode=PROBATE.
Practical example (hypothetical)
Jane Doe dies leaving $150,000 in estate cash, three adult children, no spouse, and no will. The administrator follows these steps:
- Inventory assets and give creditor and beneficiary notice.
- Pay $10,000 in valid creditor claims and $5,000 in administration expenses and taxes.
- Prepare the final account showing $135,000 remaining.
- File the final account and petition for distribution with the probate court.
- The court approves distribution. The administrator divides $135,000 equally: $45,000 to each child (subject to any representation if a child had predeceased Jane).
When to hire an attorney
Consider consulting a probate or estate attorney if you encounter any of the following:
- Disputes among heirs or creditor challenges.
- Complex tax issues or significant estate taxes may apply.
- Illiquid assets (businesses, real estate) that require valuation, sale, or partition.
- Minor beneficiaries or complicated beneficiary designations.
Helpful Hints
- Keep meticulous records: Save bills paid, tax returns, receipts, and a clear accounting of distributions.
- Notify heirs early: Clear communication reduces surprises and objections.
- Use court orders when in doubt: A signed court order approving distribution offers strong legal protection for the representative.
- Check small estate rules: If the estate qualifies, an affidavit can avoid formal probate and speed distribution (see Probate Code §13100).
- Get receipts: Have beneficiaries sign written receipts and releases when they accept their share.
- Plan for minors: Arrange guardianship or blocked accounts ahead of distribution to avoid future court steps.
- Consult a California probate attorney if liabilities, taxes, or disputes appear likely.
For more California-specific forms and step-by-step court procedures, visit the California Courts self-help probate pages: https://www.courts.ca.gov/selfhelp-probate.htm.