Fresno Probate and Trust Administration Attorney

Guiding families through the legal and tax steps after a loved one passes

When a family member dies, the people left behind are often asked to handle court filings, creditors, real estate, bank accounts and tax returns while they are still grieving. The Law Office of Frank Huerta Jr. helps executors, administrators, successor trustees and beneficiaries in Fresno and throughout the Central Valley understand their options and carry out their responsibilities correctly. Because our practice is grounded in tax law, we pay close attention to the income tax, property tax and tax lien issues that frequently arise in estates and trusts.

Probate administration

Probate is the court-supervised process for transferring the assets of a person who died without a living trust, or whose assets were not fully held in a trust. In Fresno County, probate matters are handled by the Fresno County Superior Court. We represent personal representatives through each stage of the process, including:

• Opening the estate. Preparing and filing the petition for probate, giving required notice, and obtaining letters testamentary (when there is a will) or letters of administration (when there is no will or no executor is able to serve).
• Managing estate assets. Marshaling and safeguarding bank accounts, real property, vehicles and business interests, and coordinating the inventory and appraisal.
• Creditor claims. Providing notice to creditors, reviewing claims, and addressing debts, liens and outstanding taxes owed by the decedent.
• Selling or transferring property. Advising on the sale of estate real property and the procedures available to the personal representative.
• Accountings and distribution. Preparing the petition for final distribution, accounting to the court and beneficiaries, and closing the estate.

We also assist family members who need to be appointed in order to pursue or accept a claim, lawsuit recovery or other asset on behalf of the estate.

Trust administration

A living trust can avoid probate, but it does not administer itself. A successor trustee takes on legal duties to the beneficiaries and must follow both the trust document and California law. We advise successor trustees on:

• Taking control of trust assets and obtaining tax identification numbers where needed
• Serving the notices California law requires after a trust becomes irrevocable
• Valuing and managing real estate, investment accounts and business interests
• Paying final expenses, debts and taxes
• Keeping records and providing accountings to beneficiaries
• Preparing deeds and documents to distribute trust property

We also represent beneficiaries who have questions about how a trust is being managed or who are not receiving information they are entitled to.

Tax issues in estates and trusts

Tax questions are often the most overlooked part of settling an estate. With a background representing taxpayers before the IRS, the Franchise Tax Board and other agencies, we can help address:

• The decedent’s final individual income tax returns
• Fiduciary income tax returns for estates and trusts
• Federal estate tax filing questions for larger estates
• IRS and Franchise Tax Board liens or unpaid balances that affect estate property or title
• Property tax reassessment questions when real estate passes to children or other heirs

Probate and trust disputes

Disagreements among family members, trustees and beneficiaries can escalate quickly. We represent clients in contested matters, including:

• Will and trust contests
• Petitions to recover property that belongs to an estate or trust
• Requests for trust accountings and petitions for instructions
• Claims of breach of fiduciary duty and requests to remove a trustee or personal representative
• Disputes over deeds, transfers and assets taken before or after a death

Every dispute is different. We will give you a candid assessment of the strengths and weaknesses of your position and the likely costs before you decide how to proceed.

Small estates and alternatives to full probate

Not every estate requires a full probate proceeding. Depending on the size and type of the assets, California law offers simplified procedures, which may include:

• A small estate affidavit to collect personal property when the estate falls below the statutory limit
• Simplified court petitions for certain real property
• Spousal or domestic partner property petitions
• Transfers under a revocable transfer on death deed or beneficiary designation

The dollar limits for these procedures are set by statute and change periodically, so we will review your situation to determine which option, if any, applies.

Contact our Fresno probate and trust administration attorney

The Law Office of Frank Huerta Jr. serves clients throughout Fresno, the San Joaquin Valley and the Central Valley. Call us at 559-400-7531 or contact us online to schedule a consultation at our Fresno office.