What are the dates and deadlines when someone dies?

Many times I will get a call from someone whose loved one just passed away. My advice is always to take their time and grieve and to call me back in a month. But what are the actual legal deadlines? Here’s a summary — with a note that circumstances may be different depending on your county, your documents, etc., and you should always consult legal counsel.

If there is a living trust, here are the relevant dates:

1.     Lodge pourover will with County Clerk (30 days from date of death)

2.     Provide notification to beneficiaries (60 days from date of death)

3.     Medi-Cal Notice (90 days from date of death)

4.     Last day to contest trust (120 days from date Prob C §16061.7 notice is received, or up to 60 days later if trust copy not sent originally)

5.     Change of Ownership Statement (150 days from date of death; 90 days from change in ownership or change in control of entity in which decedent had an interest)

6.     Alternate valuation date (6 months from date of death)

7.     Deadline to disclaim any gifts (9 months from the date of death)

8.     File Tax Form 709 (Gift tax return) (April 15)

9.     File Decedent’s personal tax returns (April 15)

10.  File fiduciary income tax returns (April 15 if calendar year; 15th day of fourth month after fiscal year end, if fiscal year)

11.  Property Tax installments (December 10 and April 10)

12.  File Tax Form 706 (9 months from the date of the death; or, for portability only - 5 years from date of death)