One of the many ways California residents can avoid probate is through the “small estate” law, codified in California Probate Code Section 13100-13116. Under this law, an estate valued at $150,000 or less does not need to pass through probate before its assets are distributed. Instead, a beneficiary can use “affidavit procedure,” wherein he or she signs an affidavit authorizing that the property in the estate be released to him or her. When valuing an estate to determine if it falls at or under the $150,000 threshold, it is important to determine which assets are included, and which are not. Some examples of included assets are bank and brokerage accounts, investments, and other real and personal property owned solely by the decedent. Some examples of excluded property include joint tenancy accounts, trust assets, life insurance, death benefits, and payable-on-death accounts. When the beneficiary of a “small estate” chooses to use affidavit procedure, he or she does not need to file any documents with the California Superior Court. Rather, he or she can simply take the affidavit directly to the institution that holds the decedent’s assets. California’s “small estate” law is elective. Beneficiaries may choose not to use the simplified procedures when the estate has significant debts or tax claims. In any instance where the beneficiary fails to use the simplified procedures, the estate will pass through probate.