Filing a Petition: A personal representative (executor) is appointed by the court.
Notifying Interested Parties: Creditors, heirs, and beneficiaries are formally notified.
Inventory and Appraisal: All assets of the estate are identified and appraised.
Settling Debts and Taxes: The estate’s debts and applicable taxes are settled.
Distribution of Assets: After liabilities are cleared, remaining assets are distributed according to the will or, if no will exists, under California law.