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- Probate Code section 16061.7 requires the notification by trustee within 60 days after the settlor's death makes the trust irrevocable, or within 60 days after you learn of a recipient you did not know about.
- It goes to every beneficiary of the irrevocable trust and every heir of the settlor who died.
- Under section 16061.8, a person served cannot contest the trust more than 120 days after service, or 60 days after receiving a copy of the trust terms within that period, whichever is later.
- The window limits contests. It does not bar a sale, so the building can be prepared and listed while it runs.
Within 60 days of the death that makes a living trust irrevocable, the trustee has to serve a written notification on every beneficiary and every heir. That notice starts a window of at least 120 days in which a recipient can contest the trust, and the dates it creates should shape when you list the building, when you close, and when the money goes out.
What triggers the notification?
Probate Code section 16061.7 requires the notification by trustee on three kinds of events:
- A revocable trust, or part of one, becomes irrevocable because a settlor dies.
- The trustee of an irrevocable trust changes.
- A settlor's power of appointment becomes effective or lapses.
The deadline is 60 days after the event. If a person entitled to the notice was not known to you when the event happened, you have 60 days from the day you learn that person exists. In a married couple's trust, the first death may leave part of the trust revocable, so ask the attorney which share the notice covers.
Who gets the notice?
Every beneficiary of the irrevocable trust, or of the irrevocable part of it. And when the triggering event is a settlor's death, every heir of that settlor, whether or not the trust leaves them anything. The attorney can tell you who counts as an heir.
Getting the list right matters as much as getting the notice out on time. Section 16061.8 limits the time to contest for a person upon whom the notification is served. It says nothing that cuts off a person who was never served, so a missed heir is a question that stays open.
What must the notice say?
Section 16061.7 lists the contents. The notification must include:
- The identity of the settlor or settlors and the date the trust instrument was signed.
- The name, address and telephone number of each trustee.
- The address of the physical location where the trust's principal place of administration is.
- A statement that the recipient is entitled, on reasonable request to the trustee, to a true and complete copy of the terms of the trust.
When the notice goes out because a settlor died, it must also carry this warning:
You may not bring an action to contest the trust more than 120 days from the date this notification by the trustee is served upon you or 60 days from the date on which a copy of the terms of the trust is delivered to you during that 120-day period, whichever is later.
Shaya is not an attorney. Have the trust's attorney prepare and serve the notification, and keep proof of the date each person was served, because every deadline below counts from that date.
How does the 120-day window run?
Probate Code section 16061.8 uses the same rule as the warning. A person served cannot bring an action to contest the trust more than 120 days after service, or 60 days after a copy of the trust terms is delivered to that person during the 120 days, whichever is later. Two consequences follow for planning. Each recipient can have a different last day. And a recipient who asks for the trust late in the window pushes their own deadline past 120 days.
Here is how the dates fall in one example. The dates are illustrative. Have the attorney calendar the real ones for each recipient.
| Event | Example date | Rule |
|---|---|---|
| Settlor dies and the trust becomes irrevocable | March 2, 2026 | |
| Notification served on every recipient | April 10, 2026 | Deadline was May 1, 60 days after the death |
| One beneficiary receives a copy of the trust terms | July 20, 2026 | Inside the 120 days |
| BOE-502-D due to the Los Angeles County Assessor | July 30, 2026 | 150 days after the death |
| Last day to contest for everyone else | August 8, 2026 | 120 days after service |
| Last day to contest for that beneficiary | September 18, 2026 | 60 days after delivery, which is later |
In that example the window that matters for planning closes on September 18, not August 8, because of one request for the trust terms in July.
Can you list and close while the window is open?
You can list. Section 16061.8 sets a deadline for contests and does not tell the trustee to wait, and a trustee who holds the power to sell under the trust or Probate Code section 16226 can market the building, take offers and open escrow while it runs.
Closing and distributing are the decisions to think through. A successful contest can change who the beneficiaries are. Proceeds still in the trust account can be redirected. Proceeds already paid out may have to be recovered from the people who received them, and that job falls to the trustee. A sensible middle course is to close when the buyer is ready and hold the net proceeds in the trust account until the last window has closed.
If a recipient has already said they will contest, or has filed, stop and call the attorney before you sign a listing agreement or accept an offer.
How the dates shape a sale plan
The window and the sale can run in parallel. A workable sequence looks like this:
- In the first weeks, accept the trusteeship, record the affidavit of death of trustee, get the trust's new EIN and have the attorney serve the notice.
- While the window runs, get the date-of-death valuation, pull the leases and rent roll together, file the BOE-502-D, fix what will hurt the price, and choose who will sell the building.
- List once the paperwork title will ask for is in hand, including the certification of trust.
- Set the closing date in the contract with the window in mind. A close after the last deadline removes one question. A close before it works if the proceeds stay in the trust account.
- Distribute after the last window has closed and the attorney and CPA have signed off, then deliver the account.
Shaya can start on pricing and on getting the building ready to show while the attorney handles the notice, and he can build the contract timeline around the dates your attorney calendars. The trustee duties page covers how to choose among the offers once they arrive.