By James G. Burns, Esq. | Law Office of James Burns | www.jamesburnslaw.com

Introduction: Death and the Digital Age

As of the most recent available full-year data:

• Roughly 280,000–290,000 people die annually in California.
• That breaks down to:

📊 Daily Deaths: ~770–800 deaths per day (on average)

⚠️ Note: This fluctuates with seasonality (e.g., winter flu spikes), population age, and public health events (like COVID).

When someone we love passes away, the grief is often overwhelming—but there's also a mountain of paperwork waiting to be handled. Bank accounts, Amazon orders, email accounts, cars, and even social media profiles don't just disappear. In California, if you're the surviving spouse, child, or trustee, the responsibility of wrapping up someone's financial and digital life can feel like defusing a bomb with spaghetti gloves.

But here's the good news: With the right legal knowledge—and a plan—this process can be made more manageable, less stressful, and far less risky.

Think of estate administration like managing a laboratory experiment: If you follow the right sequence and safety protocols, everything proceeds smoothly. Skip a step, and you might end up with an unintended legal explosion.

This guide breaks everything down, step-by-step, so that even an 8-year-old could understand how trust administration and account closures work when someone dies in California.

Section 1: First Step – Identify Who Has Authority

Before closing any account—or even telling Amazon to cancel the Prime subscription—you must first determine who is legally allowed to act.

🔹 If there's a trust:

You'll need the successor trustee to accept authority. This is typically done via an Affidavit of Successor Trustee and sometimes a Certificate of Trust (Probate Code § 18100.5).

Check this Article What Are The First Duties of a Successor Trustee in Orange County, California

🔹 If there's only a will:

It's not enough to wave it around like a golden ticket. You must petition the probate court to appoint an executor. This gives you “Letters Testamentary.”

🔹 No will or trust?

Then you'll need to open a probate and ask to be appointed as the administrator of the estate. This requires Letters of Administration (Probate Code § 8400).

✅ Scientific Analogy: Think of the Letters as your “lab access badge.” Without them, you can't legally open drawers (bank accounts), unlock safes (email), or cancel experiments (contracts). You're just a bystander.

Section 2: Closing Bank Accounts

Most families start here. Uncle Joe had a Chase checking account. Can we just walk in and close it?

❌ No, unless:

• You are the named trustee (for accounts in trust)
• OR have Letters Testamentary/Administration
• OR the account is joint tenancy or POD (Payable-on-Death)

✅ Required Documents:

• Certified death certificate
• Your proof of authority
• Tax ID of the trust or estate

Case Example:

In Re Estate of Stevenson (2017): A daughter who accessed and withdrew funds from her father's account after his death (without proper authority) was later sued for conversion and required to return funds plus penalties.

💡 Pro Tip: Use IRS Form SS-4 to get an EIN for the estate/trust. Banks will ask for it when you re-title or open estate accounts.

Section 3: Amazon, Social Media, and Email Accounts

We live in a world where someone might own more digital property than physical.

🔹 Amazon:

• Access requires account credentials or court authority.
• You can contact Amazon Legal Dept. with death certificate + Letters or Trustee Affidavit.
• Cancel subscriptions, request account deletion, or recover unused gift card balances.

🔹 Gmail/Email Accounts:

• Google's policy: Submit a request with proof of authority and death certificate.
• You will not get passwords—but may get data under special circumstances.
• See: Google Support > "Submit a request regarding a deceased user's account"

🔹 Facebook:

• Can be memorialized or deleted.
• Must show authority.
• Can't access messages unless decedent set up a legacy contact.

📚 Legal Reference: California's Revised Uniform Fiduciary Access to Digital Assets Act (Probate Code § 870-884) grants fiduciaries limited access to digital assets but not content (like emails or messages) without express consent.

🔬 Scientific Parallel: Think of digital access as dealing with encrypted DNA—you can interact with metadata and account shells, but you can't crack the nucleus (messages, content) without prior “genetic permission.”

For more information see: Understanding Digital Assets for California Homeowners & Residents

Section 4: Social Security, Pensions, and Insurance

These accounts don't always close themselves.

• Social Security must be notified (1-800-772-1213).
• Pensions and annuities must be reviewed—payments must stop immediately or you may be liable for return.
• Insurance companies must be notified, and claim forms submitted with a death certificate and proof of authority.

🎯 Real-World Tip: Check the decedent's tax returns for 1099s. This often reveals pensions, annuities, or dividend accounts nobody knew about.

Section 5: Cars, Keys, and the DMV

Ah yes—the car with no key.

If the car was:

• Titled in the trust, the trustee signs off and can sell or retitle.
• In the person's name alone, you'll likely need probate OR use California's Small Estate Affidavit (if total estate ≤ $184,500 under Probate Code § 13100).

🚗 What if there's no key?

You can:

• Use a locksmith (with proof of authority)
• Contact the car dealer with the VIN number and proof of death + authority to get a key made
• If necessary, have the vehicle towed and stored until resolved

🛠️ Analogy: The car is like a machine running on a closed operating system. No password (key)? Then you need credentials (Letters, affidavit) and an IT technician (locksmith or dealer) to “hack” it open.

Section 6: Real Estate, Utilities, and Property Access

• Trust-owned real estate can be transferred or sold by the trustee (record Affidavit of Death of Trustee + new deed).
• Estate-owned property (in personal name) usually requires probate unless a transfer-on-death deed was recorded.
• Notify and update utilities (gas, power, water) ASAP to avoid lien accruals.

⚠️ Don't change the locks or rent out the house before confirming legal rights—doing so early could result in breach of fiduciary duty.

Section 7: Scientific Method for Estate Admin (Simplified)

1. Observe: What accounts, assets, or property existed? Make an inventory.

2. Hypothesize: Who has authority, and what steps are required?

3. Test: Send notices, file required forms, attempt account access.

4. Analyze: Was it successful? Were additional legal steps needed?

5. Conclude & Repeat: Continue until the full estate is wound down, taxes are filed, and distributions completed.

🔍 You can use this like a control loop in a lab—check each asset against your power of authority and repeat the process.

Section 8: Common Pitfalls and Real Examples

• ✅ Case: Estate of Duke (2015) – Will inconsistencies delayed trust administration for years; the court ultimately honored an unsigned draft of the will.
• ❌ Example: Closing spouse's email account without authority—can violate the Stored Communications Act and lead to federal fines.
• ✅ Small Estate Affidavit Use—streamlined resolution for checking accounts under $184,500 (Probate Code § 13100), avoiding formal probate.
• ❌ Car sold by family without proper transfer—resulted in buyer being unable to register the title, and DMV flagged the estate.

Section 9: Hidden Assets—How to Find What You Don't Know Exists

One of the most challenging parts of estate administration is locating everything the decedent owned. Sometimes there's no spreadsheet, no instructions—just mystery.

Here's where to look:

🧾 Tax Returns (Form 1040, 1099s, K-1s)

Old tax filings often reveal investment accounts, retirement income, business interests, or real estate holdings.

🏦 Bank Statements

Look for recurring transfers, brokerage accounts, or PayPal deposits that indicate assets or income streams.

🏢 County Recorder's Office

Search real estate records for deeds under the decedent's name. In California, you can check online (e.g., Orange County Recorder) for any transfers, liens, or property taxes due.

🧠 Memory Test:

Ask friends and family—"Did Mom ever talk about a life insurance policy from her job?"
Sometimes memories are the best forensic tools.

📘 Real Case Example:
A client's father had been quietly investing in municipal bonds for 30 years. The son discovered the portfolio when he noticed small dividend payments hitting a secondary checking account. Total value: over $650,000. It would have gone unclaimed.

Section 10: The Danger of Acting Too Soon

Grief clouds logic. And it's common for family members to act on emotion instead of law.

But beware: Closing an account or transferring a vehicle without authority is not just risky—it may be unlawful.

🚨 Penalties for Early Action:

• Conversion of assets – you may be sued by other beneficiaries.
• Breach of fiduciary duty – if you're a trustee acting outside your authority.
• Criminal liability – for accessing bank or digital accounts without legal rights.

🔬 Scientific Analogy:
Like pulling a specimen before it finishes its culture cycle, early interference with an estate's “natural progression” can distort results and contaminate everything. Let the process mature, and control it with proper protocols.

Section 11: Don't Forget the Debts

Even small estates may have unpaid bills, subscriptions, or taxes. A key role of the trustee or administrator is identifying and notifying creditors.

Under California Probate Code § 9050–9054:

• Creditors must be notified by mail (or publication) and given a chance to file claims.
• Statute of limitations applies—typically four months from notice.

🧾 Common creditors:

• Credit card companies
• Medical providers
• Final utility bills
• IRS or Franchise Tax Board (personal or business taxes)

💡 Tip: Don't pay creditors from your own account unless you have court authorization and intend to seek reimbursement from the estate.

For more information read: How Do Creditor Claims Work in California Probate

Section 12: Trust Administration – Step-by-Step Overview

If the decedent had a revocable living trust, that trust becomes irrevocable at death and the successor trustee has a legal obligation to follow specific steps.

Here's a simplified checklist:

1. Accept trustee duties (sign affidavit/certificate)
2. Order death certificates (10–15 copies)
3. Gather and inventory all assets
4. Obtain an EIN from the IRS
5. Open a trust administration bank account
6. Send notice to beneficiaries and heirs (Probate Code § 16061.7)
7. Prepare preliminary asset allocation
8. Pay valid debts and final expenses
9. Work with CPA for final 1040, 1041, or trust taxes
10. Distribute assets per trust terms
11. Document everything with an accounting

📁 Example:
In a recent Orange County trust case, the successor trustee failed to notify beneficiaries in writing within 60 days as required by § 16061.7. A contest was filed—and although dismissed, the delay cost the estate $15,000 in legal fees.

Section 13: When the Family Isn't Getting Along

Estate administration can expose old wounds. Disagreements over who gets what—or whether someone is “doing it right”—are common.

Mediation vs. Litigation:

• Consider mediation early, especially if siblings or blended families are involved.
• Litigation should be a last resort—it depletes the estate and extends timelines.

📚 California courts favor settlement and will often refer trust disputes to mediation before trial under Local Rules and Probate Code § 17200.

Section 14: Professional Help—When You Need an Attorney

You don't need an attorney for every step—but here's when you absolutely should consult one:

• No trust document can be found
• Assets are titled inconsistently (e.g., house is in the decedent's name only)
• You suspect elder abuse or fraud occurred before death
• A beneficiary is threatening legal action
• Real estate is involved, and it must be sold
• A trust requires tax filings and you don't know how to interpret them

👩‍⚖️ Attorney's Role:
Think of your attorney like a NASA mission controller—you still make the launch, but they ensure your trajectory avoids danger, delays, and explosions.

💳 What Happens if a Trust Account Is Overdrawn?

While settling a decedent's financial affairs, one often overlooked issue is discovering that a trust checking account is overdrawn. If you're the successor trustee, it's critical to understand your legal responsibilities and how to protect yourself from unnecessary personal liability.

✅ The Trust — Not the Trustee — Is Usually Liable

Under California Probate Code §18000-18004, a trustee acting in a fiduciary capacity is not personally liable for the debts of the trust unless they:

• Fail to disclose their role as trustee when signing contracts or checks, or

• Commit an act that constitutes a breach of fiduciary duty.

In practical terms, if the overdraft occurred before you assumed control — or while you were acting properly as trustee — the debt belongs to the trust, not you as an individual.

⚠️ When the Trustee Might Be Personally Exposed

You could become personally liable for the overdraft if:

• You failed to sign checks or documents as “Trustee of the [Trust Name]”

• You knowingly allowed insufficient funds to be drawn

• You used trust funds for non-trust purposes, violating fiduciary standards

• The trust is insolvent and you attempt to continue disbursements without proper notice to creditors

🧭 What to Do If You Discover an Overdrawn Trust Account

Here's a smart, risk-managed response checklist:

• 📞 Contact the bank immediately. Explain your role as trustee and provide:

  • A copy of the trust document

  • Proof of the prior trustee's death

  • Your trustee acceptance document

• 🧾 Stop all automatic debits or bill pays connected to the account

• 💼 Assess trust liquidity. If other trust assets exist (e.g., brokerage, life insurance, or other accounts), consider curing the overdraft from those funds — keeping detailed accounting.

• 🧯 Document everything. Maintain a clear paper trail of how and when you addressed the overdraft.

• 🛑 Close the account once settled. Open a new trust account, properly titled, to continue administration.

💬 Pro Tip:

If the trust is truly insolvent, meaning liabilities exceed assets, you may need to notify creditors and wind down the trust accordingly, rather than curing the overdraft personally. This can be done formally under Probate Code §19000 et seq., even without a court-supervised probate.

FAQs – Estate and Account Closures in California

Q: Can I clean out the house after someone dies?
A: Not right away. If the house is in a trust and you're the trustee, yes. Otherwise, wait until you're legally appointed to avoid accusations of theft or tampering.

Q: What if I find cash in a drawer?
A: It belongs to the estate or trust—not you. Log it, document it, and secure it. You may need to report it to other beneficiaries.

Q: How long does trust administration take in California?
A: Most non-contested trusts wrap up in 6 to 12 months. Complicated estates can take years.

Q: Can I email the beneficiaries instead of sending a letter?
A: No. Probate Code § 16061.7 requires written notice by mail unless the person has waived this in writing.

Q: What if I can't find the trust document?
A: Try banks, attorneys, or title companies involved in prior transactions. If lost, Probate Code § 6110 allows evidence of the trust's terms if witnesses or copies exist.

Q: Can I access a deceased person's texts or voicemails?
A: Usually not without a court order. Content is protected by federal laws.

Q: What if the car is registered but unpaid and sitting in a garage?
A: You'll need to assume registration (as estate/trustee) or surrender it to DMV. Don't ignore—DMV penalties can accrue.

Q: Can I be reimbursed for funeral or estate costs?
A: Yes, if you're a lawful executor/trustee and keep detailed records

Final Words: You're Not Alone

You don't need to memorize the Probate Code. You don't need to be a forensic accountant or a trust law wizard. But you do need guidance, structure, and someone who can explain things without making your head spin.

At the Law Office of James Burns, we specialize in high-net-worth and complex trust administration. From luxury real estate to digital assets, we help ensure your role as trustee is executed flawlessly—and lawfully.

If you're dealing with a trust, will, or estate in California—especially with digital accounts or missing documents—the Law Office of James Burns can help. We walk you through each step, protect you from liability, and ensure assets are transferred legally and efficiently.

📍 Serving clients in Orange County, Los Angeles, and throughout California.

☎ Call now: (949) 305-8642 to schedule your consultation.

Legal Disclaimer

This blog post is intended for informational purposes only and does not constitute legal advice or establish an attorney-client relationship. Estate administration and trust law involve complex issues that vary by jurisdiction and individual circumstances. You should consult with a qualified attorney licensed in your jurisdiction before acting on any information herein.