Duties of a Guardian Under California Law

Terry just received the devastating news: the codicil she signed, amending her mother’s estate plan, isn’t valid. A misplaced signature, a lack of proper witnessing…it’s a cascade of errors now costing her family tens of thousands in legal fees and potential estate taxes. She thought she’d done everything right, but a seemingly small mistake has opened a can of worms, delaying probate and causing immense emotional distress. This highlights a critical reality: even with a valid will or trust, proper execution and ongoing maintenance are paramount.

As an estate planning attorney and CPA with over 35 years of experience here in Corona, California, I often advise clients on the responsibilities that come with being appointed as a Guardian. It’s a significant undertaking, far beyond simply ensuring someone is cared for. Many underestimate the legal and financial complexities involved, and that’s what I want to address today. My background as a CPA gives me a unique perspective, allowing me to navigate the tax implications of guardianship – particularly crucial when dealing with assets and long-term financial planning.

What Exactly Does a Guardian Do?

The role of a guardian, whether of the person or the estate, is established by court order. A Guardian of the Person makes decisions regarding the ward’s physical health, living arrangements, and daily care. This includes everything from medical treatment and housing to diet and social activities. A Guardian of the Estate manages the ward’s finances and property. These roles can be held by the same person, or the court can appoint separate guardians for each function. The court maintains oversight, requiring regular reports and accountings to ensure the ward’s best interests are being served.

What are the Specific Duties of a Guardian of the Person?

• Care and Custody: Providing for the ward’s physical safety, comfort, and overall well-being. This is, naturally, the primary concern.
• Medical Decisions: Consenting to medical treatment, unless the ward has the capacity to make those decisions themselves. You must always prioritize the ward’s documented wishes, if known.
• Living Arrangements: Determining suitable housing, be it at home, in an assisted living facility, or another appropriate setting.
• Education: Ensuring the ward receives appropriate education or vocational training, considering their needs and abilities. While FERPA (Family Educational Rights and Privacy Act) generally protects student privacy, the “Uninterrupted Scholars Act” and specific 20 U.S.C. § 1232g exceptions allow an estate’s personal representative or a court-appointed guardian to access school records and participate in IEP decisions if the student is a minor or the parent is deceased.
• Reporting to the Court: Filing regular reports detailing the ward’s condition, care plan, and any significant changes.

What are the Duties of a Guardian of the Estate?

This is where the financial complexities truly come into play. As a CPA, I can tell you that proper management of the estate requires meticulous record-keeping and a thorough understanding of fiduciary duty.

• Asset Management: Protecting and preserving the ward’s assets, which may include real estate, bank accounts, investments, and personal property.
• Budgeting and Accounting: Creating and adhering to a budget to cover the ward’s expenses, and maintaining detailed records of all income and expenditures.
• Investment Management: Making prudent investment decisions, balancing the need for growth with the ward’s risk tolerance and long-term financial goals.
• Tax Filing: Preparing and filing all required tax returns on behalf of the ward, ensuring compliance with both state and federal tax laws. The OBBBA (One Big Beautiful Bill Act), signed July 2025, made the higher exemption permanent, raising the Federal Estate Tax Exemption to $15 million per person effective January 1, 2026, effectively eliminating the “sunset” risk for most families. Understanding the implications of the step-up in basis for inherited assets is a key component of minimizing capital gains taxes.
• Court Accountings: Preparing and submitting regular accountings to the court, demonstrating how the ward’s funds have been managed.
• Real Estate Transactions: If the ward owns real estate, the Guardian of the Estate may need to sell or manage the property. Under the Independent Administration of Estates Act (IAEA) (Probate Code § 10400 et seq.), an executor granted “Full Authority” can sell real estate without the slow Court Confirmation process; however, if only “Limited Authority” is granted, the sale must be confirmed by a judge and is subject to the “90% of appraised value” rule and open overbidding in court.

What Happens with Digital Assets?

In today’s world, digital assets – online accounts, cryptocurrency, digital photos, and more – are a significant part of an estate. It’s crucial to understand RUFADAA (Revised Uniform Fiduciary Access to Digital Assets Act), codified in California Probate Code §§ 870–884. This act grants executors and trustees legal authority to manage a deceased person’s digital accounts, provided the decedent gave explicit “written direction” in their Will, Trust, or via an online tool (like Google’s Inactive Account Manager). Without this direction, accessing these assets can be extremely difficult and time-consuming.

What About Minimizing Probate?

While guardianship falls under the probate court’s jurisdiction, it’s important to consider how to minimize the need for formal probate altogether. In California, estates with a gross value exceeding $208,850 (the California Probate Threshold as of April 1, 2025, under Probate Code Section 13100, scheduled to remain fixed until April 1, 2028) must generally undergo formal probate. Proper estate planning – including trusts, beneficiary designations, and joint ownership – can often bypass probate and simplify the process for your loved ones.

What makes a California will legally enforceable when it matters most?

In California, a last will and testament operates within a probate system that emphasizes intent, clarity, and procedural compliance. When properly drafted, a will does more than distribute property—it creates legally enforceable instructions that guide courts, fiduciaries, and beneficiaries through administration with fewer disputes and less uncertainty.

To ensure the will functions as intended, the executor must understand their fiduciary obligations, while the family should be prepared for the probate process required to enforce the document.

When a will is drafted with California probate review in mind, it becomes a stabilizing roadmap rather than a source of conflict. Clear intent, proper authority, and compliant execution protect both families and estates.

Official Legal Mandates and Resources for California Guardianship

• Mandatory Judicial Forms:
  Judicial Council of California – Guardianship Forms (GC Series)
  Access the complete library of “GC” (Guardianship and Conservatorship) forms required for filing a petition in California. In 2026, this remains the official source for mandatory background screening forms and the specific notices required for relatives under the Probate Code.
• Self-Help Procedural Guide:
  California Courts – Guardianship Self-Help
  An official judicial resource providing step-by-step instructions for families seeking legal custody. This guide explains the critical 2026 distinctions between Guardianship of the Person (physical care and health) and Guardianship of the Estate (financial management of the minor’s assets).
• Acknowledgment of Fiduciary Duties:
  Duties of Guardian (Form GC-248)
  The mandatory Judicial Council document that every prospective guardian must sign. It acknowledges your legal obligations regarding the minor’s education, health, and welfare, and establishes your ongoing accountability to the California Probate Court.
• Statutory Authority:
  California Probate Code § 1500 (Guardianship)
  The definitive statutory authority governing the appointment of guardians. This code stipulates that a parent or third party can only be appointed if it is proven—under the “Clear and Convincing” evidence standard—that parental custody would be detrimental to the child’s best interests.