Although the creation and implementation of a trust avoids a probate proceeding, there are several crucial steps that should be followed in administering the trust. There are important tax and financial decisions that need to be made by the trustee and several legal requirements as set forth by the California Probate Code. Usually those steps include notice to the beneficiaries and heirs, completion of an asset list as of the date of death, accounting issues, and the filing of proper tax returns. An experienced estate planning attorney can assist the trustee in the administration of the trust and the distribution to the beneficiaries.