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Trust Administrations & Probates
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People arrive at this area of law from two directions: planning ahead for what happens to what they own, or dealing with the aftermath when someone has died. The work is related but the urgency and the deadlines are completely different, and the first useful step is usually working out which situation you are in.
This page explains what California trust and estate attorneys handle, which service fits which circumstance, what happens when more than one state is involved, and where the real deadlines sit. Our attorneys work with families from our San Mateo office. For a free consultation, call 650-250-0705.
What Does a Trust and Estate Attorney Do?
A trust and estate attorney works across four connected areas: estate planning, which decides who receives property and who acts if you cannot; probate, the court-supervised process of settling an estate; trust administration, carrying out a trust’s terms after the settlor dies; and transfer tax planning, which matters for larger estates and for anyone with New York connections. Contested matters — trust and will disputes, and claims against fiduciaries — cut across all four.
Key Takeaways
- Planning work has no external deadline; administration work has several, and some are short.
- A California trustee generally must serve a statutory notification within 60 days of the settlor’s death, and that notice starts a 120-day window to contest the trust.
- California imposes no state estate tax; New York does, at a threshold far below the federal one.
- Which state’s rules apply turns on domicile and on where property is located, not on where the documents were signed.
- Vaksman Khalfin, PC is admitted in California, Nevada, and New York, which matters when an estate crosses state lines.
Practice Areas
Estate Planning
We specialize in Estate Planning services that shape the future you envision. Our team of experienced and dedicated attorneys ensures that our client’s assets and families are safeguarded.
Probate
Dealing with Probate after a loved one’s passing can often be a complicated and distressing process. Our attorneys are experienced in Probate proceedings, assisting clients by simplifying the process, offering meticulous legal advice, and helping resolve disputes regarding the division and administration of an estate.
Trust Administration
Effectively managing a trust or estate requires extensive knowledge, planning, and execution. Our experienced attorneys have successfully administered hundreds of trusts, ensuring that all assets are accounted for, and distributed correctly and that tax obligations are met.
Estate Tax & Asset Protection
Our law firm offers comprehensive Estate Tax and Asset Protection services, specializing in preserving your wealth through strategic planning to minimize estate tax liability and maintaining robust legal structures to safeguard your assets from potential threats or liabilities.
Guides & Resources
A plain-English library of our California trust and estate articles, organized by topic, from living trusts and probate to tax and asset protection.
Which Service Do You Need?
| Your situation | What this usually is | How urgent |
|---|---|---|
| You want to decide who receives your property and who acts for you if you cannot | Estate planning | No external deadline, but incapacity and death do not schedule themselves |
| Someone died and left assets in their own name | Probate, or a summary procedure if the estate is small enough | Deadlines apply, and creditor and notice requirements begin early |
| You have been named successor trustee | Trust administration | Urgent — the statutory notification is due within 60 days |
| You received a notice from a trustee and something seems wrong | Beneficiary representation, possibly a contest | Urgent — the contest window is 120 days from service |
| Your estate may be large enough to face transfer tax, or you have New York connections | Estate tax planning | Planning is far more effective before a death than after |
| Someone died owning property in more than one state | Administration in the home state plus an ancillary proceeding | Both timelines run at once |
Estate Planning
Planning decides two things: who makes decisions if you become unable to, and where what you own goes when you die. A typical California plan combines a will, often a revocable living trust, a financial power of attorney, and an advance health care directive — plus attention to how assets are titled and what beneficiary designations say, which is where plans most often fail in practice.
Our estate planning overview covers the documents and the choices, with detail on revocable living trusts, the trust and will comparison, deeds upon death, and planning with minor children.
Probate
Probate is the court-supervised process of confirming a will, appointing someone to act, paying valid debts, and distributing what remains. Not every estate needs it — California provides summary succession procedures whose dollar limits are set by statute, adjusted every three years, and measured as of the date of death.
Where formal probate is required, attorney and personal representative compensation for ordinary services follows a statutory percentage schedule rather than a negotiated fee, and the percentages are applied without subtracting mortgages from the property’s value. Our California probate page sets out the current thresholds, the fee schedule, and the timelines.
Trust Administration
If you have been named successor trustee, this is the most time-sensitive page on this site for you. California requires the trustee to serve a statutory notification within 60 days of the trust becoming irrevocable, and it must go to beneficiaries and to the heirs of the deceased settlor, including people who inherit nothing. Serving it starts the 120-day window in which the trust can be contested; not serving it means that window never opens.
Our trust administration page covers what the notification must contain, what a trustee is responsible for, and what beneficiaries are entitled to receive.
Estate Tax Planning
Most California families never owe federal estate tax, and California imposes no estate tax of its own. Where the question does arise — concentrated business interests, substantial appreciated real estate, or New York connections — the analysis is individual and the structures involved carry real trade-offs in flexibility and control.
For families below the federal threshold, the tax questions that actually matter tend to be different ones: property tax reassessment when real property changes hands, and the income tax basis that recipients take. Our estate tax and asset protection page covers current figures and what planning tools do and do not accomplish.
Contested Trust and Estate Matters
Disputes run alongside all of the above, and they are more common where a plan was made late, changed shortly before death, or made without professional involvement. They include:
- Trust and will contests, raising questions of capacity, undue influence, fraud, or improper execution
- Claims that a trustee or personal representative has breached fiduciary duties
- Petitions to compel an accounting, or objections to one that has been provided
- Petitions for instructions where a document is ambiguous or circumstances have changed
- Removal of a fiduciary
- Disputes among co-trustees or co-beneficiaries about property that cannot easily be divided
Timing governs much of this. A trust contest is subject to the 120-day window described above, and a beneficiary considering a challenge has less time than most legal questions allow. Being on either side of one of these disputes is worth discussing early, while options remain open.
Robert B. Vaksman, Esq.
Founding Partner
“Some cases are easier than others, but this doesn’t matter at Vaksman Khalfin, because we have the resources to help our clients no matter what is at stake, especially if it’s hard."
ALAN D. KHALFIN, ESQ.
Partner & Managing Attorney
"People call me when they need to plan, but also when something terrible has happened and they need help. It is personal to my clients, so it is personal to me. We have to help: no matter what."
What You Can Expect
from Vaksman Khalfin Trust & Estate Attorneys
FREE CONSULTATIONS FOR PROSPECTIVE CLIENTS
At Vaksman Khalfin, PC, we offer clear, straightforward estate planning. In a free initial consultation, we'll discuss your family's needs, review your assets, and outline a custom strategy to protect your legacy. Our experienced team will guide you through securing your family's future, starting with no cost to you.
FLEXIBLE PRICING
We understand that everyone's financial situation is different. Moreover, everyone may have different estate planning needs. With this in mind, we offer flexible pricing structures to ensure our quality legal services are accessible to all. Our goal is to provide exceptional value, at a cost that makes sense for your personal circumstances.
DEDICATED LEGAL TEAM AT YOUR SERVICE
A dedicated lawyer and case manager will handle your estate planning, providing personalized service. This team will be your direct contact, addressing all concerns throughout the process. Their expertise and understanding of your situation will ensure your wishes are accurately reflected in all documents.
PEACE OF MIND
Our estate planning services are designed to provide you with lasting peace of mind. We'll create a comprehensive plan that protects your assets and honors your wishes, ensuring your loved ones are cared for long into the future. With your estate plan in place, you can relax knowing your legacy is secure and your family's future is safeguarded.
What Our Clients Say
"I was referred to Vaksman Khalfin for Estate Planning. After working together for a year (the delays were all mine), I can vouch that their team is fantastic to work with. They’re cost-effective, efficient, knowledgeable and always willing to answer questions, explore options and explain legal concepts."
"My wife and I had a very good experience working remotely with Vaksman Khalfin on our Living Trust, Will, Healthcare Directives, etc. done with a fixed fee package. The process was streamlined end-to-end. All of our questions were answered promptly by phone or email. I highly recommend this law firm!"
"Vaksman Khalfin deserves great reviews. They helped my family during a very difficult time and they did so with compassion and dedication. No matter how many questions I posed (sometimes the same one several times), I received quick and clear responses. Our documents were delivered on time and thoroughly explained."
When More Than One State Is Involved
This comes up constantly on the Peninsula — a family home in California and a second property in Nevada, a parent who moved to Nevada late in life, an estate with New York roots.
Two rules drive the analysis. Domicile — where someone was genuinely settled, not merely where they spent time — generally determines which state’s law governs the estate and which state can tax it. Situs — where real property physically sits — generally determines where that property must be administered, which is why an ancillary proceeding may be required in a second state even when the main administration happens elsewhere.
The state differences are substantial:
| California | Nevada | New York | |
|---|---|---|---|
| State estate tax | None; no California estate tax return has been required for deaths on or after January 1, 2005 | Confirm current treatment with a tax professional | Yes — a basic exclusion of $7,350,000 for deaths in 2026, with the credit eliminated above 105% of that figure |
| Small estate routes | Summary succession procedures with limits set by statute and adjusted every three years | Affidavit, set-aside, and summary administration tracks with separate thresholds | A simplified small estate proceeding below a statutory threshold |
| Court | Superior Court | District Court | Surrogate’s Court |
We are admitted in all three states, which means a family holding property across them does not need to assemble separate firms and hope they coordinate. Our Nevada trust and estate and New York trust and estate pages cover each state’s rules.
Trust and Estate Matters in San Mateo and on the Peninsula
Our office at 15 North Ellsworth Avenue, Suite 105, San Mateo, CA 94401 works with families across the Peninsula, by appointment. Most matters here centre on a home, which shapes nearly everything: whether an estate fits a summary procedure, how the statutory probate fee is calculated, what reassessment follows a transfer, and whether several beneficiaries who inherit one property can agree about what happens next.
Probate and trust matters for this county are heard in the San Mateo County Superior Court. Details about the office are on our San Mateo page, and plain-English explanations are collected in our California trust and estate guides.
How We Help
At Vaksman Khalfin, PC we start by working out which of these situations you are actually in, because the answer changes what needs to happen this month rather than this year. From there we prepare and execute planning documents, guide trustees and personal representatives through administration, represent beneficiaries who are not getting what they are entitled to, and handle contested matters when they arise. Because we do both the planning and the administration, we draft with an eye to how documents behave when someone eventually has to use them.
The practice is led by Alan D. Khalfin, admitted in California, and Robert B. Vaksman, admitted in Nevada and New York, who holds a Master of Laws in Taxation from New York University School of Law. Initial consultations are free. To talk with a California trust and estate attorney, call 650-250-0705 or schedule a consultation.
This page provides general information about California law and is not legal or tax advice; reading it does not create an attorney-client relationship. Every situation is different, and prior results do not guarantee a similar outcome.
Reviewed by Alan D. Khalfin, Partner and Managing Attorney, Vaksman Khalfin, PC (admitted in California). Last reviewed: 08/12/2026
How it works
We will protect your legacy and your future
Complimentary Consultation
We offer a complimentary consultation to discuss your estate planning needs. If we have a shared mutual interest to work together, you will sign an agreement, and we will begin crafting your personalized estate plan. Our fee structure is straightforward and agreed upon in advance, ensuring no surprises as we work to secure your family's future.
Working With Our Estate Planning Team
Our legal experts will collaborate with you and your financial advisors to develop a comprehensive estate plan. We will assess your assets, discuss your goals, and create tailored documents such as wills, trusts, and powers of attorney. If needed, we'll also strategize to minimize tax implications and ensure smooth asset transfers to your beneficiaries.
We Will Protect Your Interests
If disputes arise over your estate plan, we're prepared to advocate for you in court. This process may take time, but we'll work diligently to uphold your wishes and protect your beneficiaries' rights. Our team has extensive experience navigating California's complex trust and estate laws, including the Probate Code and relevant tax regulations.
California Trust and Estate Frequently Asked Questions Frequently Asked Questions
They handle estate planning, probate, trust administration, and transfer tax planning, along with contested matters that arise in each. Planning happens while someone is alive and decides what should occur; probate and trust administration happen afterward and carry it out.
Probate is court-supervised and applies to assets that passed through the estate. Trust administration is generally handled by the successor trustee without court supervision, according to the trust's terms. Families often deal with both at once, when some assets were held in a trust and others were left in the decedent's own name.
Secure the trust property, and be aware that California requires the trustee to serve a statutory notification within 60 days of the trust becoming irrevocable. It must go to beneficiaries and to the heirs of the deceased settlor. Serving it also starts the period during which the trust can be contested.
Generally 120 days from the date the trustee's notification is served on you, or 60 days from the date a copy of the trust terms is delivered to you during that 120-day period, whichever is later. This is short compared with most legal deadlines.
No. According to the California State Controller's Office, the state death tax credit was eliminated effective January 1, 2005, and no California Estate Tax Return has been required for decedents dying on or after that date. Federal rules still apply, and other states — New York among them — impose their own.
The main administration generally takes place in the state where they were domiciled, and real property in another state usually requires an ancillary proceeding there. Both processes can run at once, under different rules and different courts.
No. A will directs how the court-supervised process distributes assets; it does not remove an estate from that process. Assets held in a trust, held with a surviving co-owner, or governed by a beneficiary designation often pass outside probate, and California also provides summary procedures for smaller estates.
Yes. We represent trustees, personal representatives, and beneficiaries, though not opposing sides in the same matter. A beneficiary who cannot obtain the trust terms, an accounting, or straight answers has options, and the contest window makes those situations time-sensitive.
Forms are widely available and the law permits their use. The risks are that California's execution formalities are specific, that a trust governs only assets actually transferred into it, and that errors usually surface after death when they can no longer be corrected. An initial conversation is a reasonable way to find out whether your situation needs more than a straightforward plan.
Planning work is commonly charged as a flat fee for a defined set of documents, or hourly for more complex matters. Probate compensation for ordinary services follows a statutory schedule and is paid from the estate. Our initial consultations are free, and we discuss fees before any work begins.
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