Is a California 541 required?

My father-in-law died in July. He was a resident of Kentucky. I will be preparing his final 1040 and a 1041 for the estate.
Estate's sole income will be from investments: dividends, interest, capital gains, more than $10,000.
All income expected to be distributed to beneficiaries in first and final fiscal year of the estate.
Four beneficiaries, residents of Virginia, Kentucky, and California (2).
My wife is a beneficiary and the executrix of the estate. She is a California resident.
Does California require a Form 541 because the fiduciary is a California resident and/or two of the beneficiaries are California residents?
The decedent himself had nothing to do with California, and the estate is being probated in Kentucky.
Thank you in advance for any assistance.

I'll take a stab at it without looking it up.

No 541 is required for CA since the decedent was a resident of Kentucky.

Bene's will get K1's for Fed. I don't know about Kentucky tax law's, but I would assume if CA residents get K1's for Kentucky, they'll have to file a personal non-resident return for Kentucky if required.

Yes. CA has a tiered method of calculating the income sourced to CA, and it depends on both the residency of the trustees and the beneficiaries. You can find more detail in the 541 form instructions, as a starting point.