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California Estate Planning

A Guide to Protecting Your Legacy

Understanding Trusts, Wills, Probate, Powers of Attorney, and Estate Taxes — so your family keeps more of what you've built.

6
Key Topics
CA
California Law
2026
Current as of

Law Offices of Maria N. Jonsson, PC · Certified Specialist in Estate Planning, Trust & Probate Law

During Your Lifetime

Power of Attorney & Health Directive

Documents that protect you while you're alive

⚖️

Power of Attorney

Appoints another person to sign legal documents and make decisions on your behalf.

🏥

Health Directive

Designates someone to make medical decisions for you if you cannot.

When Effective

Can take effect immediately OR only upon your incapacity — your choice.

💀

These End at Death

Both documents expire upon death. After that, your Trust and Will take over.

🔑 Key point: These documents protect you during life. For after death, you need a Living Trust and Will.

The Foundation of Your Plan

The Living Trust

Works both during your lifetime and after your death

🌱 During Your Life

  • Holds your property (home, bank, insurance, IP)
  • Assets titled in Trust avoid probate after death
  • You remain in control as trustee

🏛️ After Your Death

  • Your Will names the Trust as sole beneficiary
  • Probate property "pours over" into the Trust
  • Distributions managed per your instructions

⚠️ Property not titled in your Trust may go through Probate — which is why a pour-over Will is essential as a safety net.

The Critical Choice

Trust vs. Probate

Your estate passes one of two ways — the difference is significant

✅ TRUST — Family Keeps Most

  • Completes in a few short months
  • Attorney fees are minimal
  • Private — not public record
  • Control when & how heirs inherit
  • Shields from bankruptcy, divorce, lawsuits
  • No duty to notify creditors
  • Centralized administration of all assets

❌ WILL / NO WILL = PROBATE

  • Takes 10–16 months to complete
  • Statutory fees, court costs, bonds
  • Publication & probate referee costs
  • MediCal recovery possible
  • Everything is public record
  • Heirs receive assets outright at 18
  • No creditor protections for heirs
The Cost of Probate

California Statutory Probate Fees

Based on gross estate value — split equally between attorney and executor

Gross Estate ValueTotal Probate FeesAttorney Gets
$208,850 (4/1/25–3/31/28)$14,354$7,177
$300,000$18,000$9,000
$500,000$26,000$13,000
$750,000$36,000$18,000
$1,000,000$46,000$23,000
$2,000,000$66,000$33,000
$5,000,000$126,000$63,000
$10,000,000$226,000$113,000

Per California Probate Code §§ 10810–10814 · Minimum fees — extraordinary services may be billed additionally

Federal Tax Planning

Federal Estate Tax Exclusions

How much you can pass tax-free has changed dramatically

1987–97
$600K
55% tax rate
2002–03
$1M
50% tax rate
2009
$3.5M
45% tax rate
2018
$11.2M
40% tax rate
2024
$13.61M
40% tax rate
2025
$13.99M
40% tax rate
2026 ★
$15M
40% tax rate

2026 Annual Gift Tax

$19,000 per person · $194,000 for non-US citizen spouse

Non-Citizen / Non-Resident

Estate tax exclusion: only $60,000

New Law — Effective April 1, 2025

Small Estate Affidavit

For primary residences under $750,000 — skip full probate

Under Probate Code §13151, heirs may petition the court directly to transfer a primary residence without full probate, if the gross value does not exceed $750,000.

1

Wait 40 days after date of death — passes creditor claims to heirs

2

Obtain a Date of Death Inventory & Appraisal (DE 160/161) from a CA Probate Referee

3

File petition — describe each petitioner's claim and property character (separate vs. community)

4

All heirs/petitioners must sign; lodge the Will; notice to all interested parties

5

Court issues Order → Record the order to transfer title

Your Next Step

Your Plan, Simplified

Four documents. Complete protection.

📋

Living Trust

Avoid probate, control distributions, protect heirs.

📝

Pour-Over Will

Catches any assets not yet titled in your Trust.

⚖️

Power of Attorney

Someone you trust handles your affairs if you can't.

🏥

Health Directive

Your medical wishes respected, even if incapacitated.

A Trust costs a fraction of what Probate takes — in time, money, and family stress. The best time to plan is before it's needed.

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Law Offices of Maria N. Jonsson, PC · Certified Specialist · State Bar of California