There are a series of specific steps that will allow a trustee to perform their duties correctly. They are as follows: 1) The trustee must give a special notice to all heirs and beneficiaries. This can be done through the mail. Anyone who receives this special notice and wants to contest the trust must do so within a certain period of time. 2) The trustee must identify assets. If assets are stolen, damaged, or lost, the trustee may become liable for the loss. 3) The trustee must invest assets prudently and responsibly. As fiduciary, they have a legal fiduciary duty when investing assets. 4) The trustee must obtain titles for assets listed in the trust. This is commonly used for assets such as homes or vehicles. 5) The trustee usually will obtain appraisals for all assets listed in the trust. This can be a lengthy process and should be done as soon as possible. 6) The trustee must pay off the remaining debts and bills to creditors if they are legitimate. If the trustee skips this step or misses a debt, they could be held liable. 7) The trustee must file tax returns for the decedent. 8) The trustee must account according to the trust’s terms and California law. In certain circumstances a trustee may seek court approval of the accounting and if so must format the accounting to conform to county rules and formats. 9) Lastly, the trustee must create a distribution plan for heirs and beneficiaries and carry out that plan.