Table of Contents

DE-147: Duties and Liabilities of Personal Representative (California)

The DE-147 form is used when you are appointed by the court as a personal representative of an estate in California, outlining your duties and legal liabilities to ensure proper management and administration of the estate's assets and processes.
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Tips for filling out form DE-147

When completing form DE-147, pay special attention to these less obvious sections:

Item 1b

Insurance Validity

Ensure the estate’s assets have adequate insurance coverage throughout the administration period. This is particularly important as neglecting insurance could result in personal liability for any damages that might occur during the administration period.
Item 1d

Change of Ownership

When filing the inventory and appraisal, remember to submit a change of ownership statement for any real property the decedent owned at the time of death in each relevant county. This step is crucial to avoid penalties or issues with the county recorder, as it's tied to property tax obligations under the California Revenue and Taxation Code.
Item 2

Confidential Info

If your local court rule requires it, ensure you fill out supplemental Form DE-147S with your date of birth and driver's license number. This requirement is often overlooked, but missing it can cause delays in your appointment as a personal representative.
Item 3

Records Accuracy

Keep impeccably detailed and accurate financial records of all transactions related to the estate. Include dates, amounts, and descriptions, as these records will be scrutinized by the court and can protect you if discrepancies arise.
Item 4

Court Compliance

Regularly review your obligations with your attorney to ensure you meet all court filing deadlines. Ignoring or delaying these can result in penalties, reduced compensation, or even removal from the role of personal representative.

What to do after filing form DE-147

1
Confirm the court’s appointment as personal representative by obtaining a certified copy of the Letters of Administration or Testamentary from the court clerk.
2
Prepare and file the Notice of Administration to Creditors form to inform known creditors of the estate about your appointment, which should be done within the first four months.
3
Collect and document all assets of the estate, ensuring you keep them separate and secure. This may involve accessing financial accounts, property, and personal belongings.
4
Schedule an appointment with a court-appointed referee to appraise non-cash items of the estate, unless the court waives this requirement.
5
Consult with an attorney to navigate any court filings or actions needed regarding estate distributions, sales, or disputes, ensuring compliance with legal and court requirements.
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