Estate Planning Articles
Practical, plain-English guides to California estate planning. Whether you are deciding between a will and a living trust, serving as an executor or successor trustee, planning for a family member with special needs, or forming a church or charity, these articles explain the rules, the deadlines and the choices involved. Each article reflects California and federal law as of October 2026.
For background on the attorney behind this website, see About Robert E. Williams, or read his client letters on charitable giving and organ donation.
Wills & Trusts
Will vs. Living Trust in California: Which One Do You Need?
How wills and revocable living trusts differ in California, what probate costs, and which plan fits homeowners, parents and blended families.
Read article ›How to Fund Your Living Trust (and Why It Matters)
An unfunded trust can still mean probate. Learn how to transfer real estate, accounts and other assets into your trust the right way.
Read article ›Probate & Trust Administration
The California Probate Process, Step by Step
From filing the petition to final distribution: each stage of a California probate, typical timelines and how statutory fees are calculated.
Read article ›Avoiding Probate for Small Estates in California (2026 Limits)
When an estate qualifies for California's simplified procedures, the current dollar limits, and how to avoid common mistakes.
Read article ›Successor Trustee Checklist: Administering a Trust in California
The duties and deadlines a successor trustee faces after a death, from the 60-day notice to the final accounting and distribution.
Read article ›Incapacity Planning
Durable Power of Attorney for Finances in California
How a durable power of attorney lets a trusted person manage your finances if you cannot, and how to sign one correctly in California.
Read article ›Advance Health Care Directive in California: What to Include
Name a health care agent, record your treatment and organ donation wishes, and sign your directive correctly under California law.
Read article ›Family & Special Needs Planning
Special Needs Trusts in California: Protecting SSI and Medi-Cal
Leave an inheritance to a loved one with a disability without risking SSI or Medi-Cal, including 2026 changes to asset limits and ABLE accounts.
Read article ›Lifetime Gifts to Family: Annual Exclusion and Gift Tax Rules for 2026
Give to children and grandchildren wisely: the 2026 annual exclusion, lifetime exemption, tuition gifts, 529 plans and the basis trade-off.
Read article ›Charitable Giving & Nonprofits
Charitable Remainder Trusts and Other Planned Giving Tools
Bequests, IRA gifts, qualified charitable distributions and charitable remainder trusts, plus the federal tax changes that begin in 2026.
Read article ›How to Start a Nonprofit in California: Incorporation to Tax Exemption
Form a California nonprofit corporation and obtain federal and state tax exemption, step by step, for churches, ministries and charities.
Read article ›Annual Filing and Governance Checklist for California Nonprofits
The recurring IRS, Franchise Tax Board, Attorney General and Secretary of State filings that keep a California nonprofit in good standing.
Read article ›These articles are general information, not legal advice. Laws change; consult a licensed California attorney about your situation.