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California Probate Workflow Manual Revised

Handle formal and summary probate matters quickly and effectively with detailed, step-by-step instructions and comprehensive forms designed for attorneys, paralegals, and other probate professionals.

Handle formal and summary probate matters quickly and effectively with detailed, step-by-step instructions and comprehensive forms designed for attorneys, paralegals, and other probate professionals.

  • Formal probate: petitioning for letters; inventory & appraisal; creditor’s claims
  • Gathering information and managing probate workflow
  • Summary administration
  • Transfers of property not subject to probate administration
  • Independent administration of estates
  • Estate management issues: borrowing money, title disputes, executory contracts, testamentary options, petitions for instructions, sales of estate property
  • Income and estate taxation
  • Preliminary distribution
  • Account, report, and petition for final distribution
  • Transfer of assets, compensation and discharge of representative
  • Ancillary administration
  • Extensively cross-referenced to CEB's California Decedent Estate Practice, 2d Ed.
OnLAW ES94560

Web access for one user.

 

$ 405.00
Print ES31560

2 looseleaf volumes, updated 8/19

 

 

$ 405.00

Handle formal and summary probate matters quickly and effectively with detailed, step-by-step instructions and comprehensive forms designed for attorneys, paralegals, and other probate professionals.

  • Formal probate: petitioning for letters; inventory & appraisal; creditor’s claims
  • Gathering information and managing probate workflow
  • Summary administration
  • Transfers of property not subject to probate administration
  • Independent administration of estates
  • Estate management issues: borrowing money, title disputes, executory contracts, testamentary options, petitions for instructions, sales of estate property
  • Income and estate taxation
  • Preliminary distribution
  • Account, report, and petition for final distribution
  • Transfer of assets, compensation and discharge of representative
  • Ancillary administration
  • Extensively cross-referenced to CEB's California Decedent Estate Practice, 2d Ed.

1

Managing and Processing Probate Workflow

I. INTRODUCTION

A. [§1.1]   Facilitating Administration of Estates

B. [§1.2]   Organization of Manuals, Instructions, and Forms

C. [§1.3]   Terminology

II. STAFFING

A. [§1.4]   Opening the File

B. [§1.5]   Form: Probate Assignment Memorandum

C. [§1.6]   Form: Probate Estate Record

D. [§1.7]   Communicating With Client and Interested Persons

E. [§1.8]   Form: Memorandum or Cover Note to Personal Representative

F. [§1.9]   Form: Basic Estate Information

G. [§1.10]   The Probate Team

III. [§1.11]   ORGANIZATION AND MAINTENANCE OF PROBATE FILES

IV. DEADLINES

A. [§1.12]   Calendars

B. [§1.13]   Form: Master Checklist

V. PREPARING AND FILING PROBATE DOCUMENTS AND FORMS

A. [§1.14]   Requirements and Instructions

B. [§1.14A]   Definitions of Pleadings

C. Preprinted Forms

1. Judicial Council Forms

a. [§1.15]   Use of Judicial Council Forms

b. [§1.16]   Chart: Judicial Council Forms for Probate Proceedings

2. [§1.17]   Use of Local Printed Probate Forms

D. Forms and Documents Drafted in the Law Office

1. [§1.18]   Format Rules

2. [§1.19]   Word-Processing Suggestions

E. [§1.20]   Form: First Page

F. [§1.20A]   Signature of Pleadings

G. Verification of Pleadings

1. [§1.21]   Purpose of Verification

2. [§1.21A]   Verification of Amended or Supplemented Pleadings

3. [§1.22]   Form: Verification by Declaration (Individual and Corporate Trustee)

4. [§1.23]   Verification by Affidavit

H. [§1.24]   Exhibits and Attachments

I. [§1.25]   Common Forms and Form Files

VI. PROBATE COURT ADMINISTRATION

A. [§1.26]   Probate Code, Rules of Court, and Local Rules and Policies

B. Probate Commissioners

1. [§1.27]   General Duties

2. [§1.28]   Probate Attorneys Assisting Commissioners

C. [§1.29]   Court Clerk's Probate Division

VII. DOCUMENT FILING PROCEDURES, FEES, AND CORRESPONDENCE

A. [§1.30]   Document Filing Procedures

B. [§1.31]   Fees

C. [§1.32]   Correspondence About Court Records

D. [§1.33]   Probate Registers of Actions

VIII. CALENDARS AND HEARINGS

A. [§1.34]   Calendaring Petitions and Hearing Dates

B. [§1.35]   Chart: Calendar Abbreviations

C. [§1.36]   Appearance and Proceedings Without Appearance

IX. [§1.37]   RULINGS AND ORDERS

2

Immediate Arrangements

I. [§2.1]   GENERAL INSTRUCTIONS

II. ARRANGEMENTS IMMEDIATELY FOLLOWING DEATH

A. Disposition of Remains

1. [§2.2]   Coroner's Inquest

2. [§2.3]   Autopsy and Disposition of Body

3. [§2.4]   Anatomical Gifts

4. [§2.5]   Funeral Arrangements

B. Death Certificates

1. [§2.6]   Certified Copies

2. [§2.7]   Form: Letter Requesting Death Certificate

3. [§2.8]   Where to Write for Vital Records (National Center for Health Statistics) [Deleted]

C. Locate Will

1. [§2.9]   Conduct a Search

2. [§2.10]   Intestate Decedents

D. [§2.11]   Deliver Will to Court

III. ARRANGEMENTS BEFORE ADMINISTRATION

A. Identify Petitioners to Serve as Personal Representatives

1. [§2.12]   Testate Decedents

2. [§2.13]   Intestate Decedents

B. [§2.14]   Deciding Whether to Accept Employment

C. [§2.15]   Arrange Interviews

D. [§2.16]   Characterize Estate Assets

E. [§2.17]   Ascertain Whether Decedent's Causes of Action Survive Death

F. [§2.18]   Review Decedent's Insurance Coverage of Estate Assets

G. [§2.19]   Deciding Whether to Initiate Proceedings to Establish Simultaneous Death

H. [§2.20]   Determine Need for Probate

I. [§2.21]   Ascertain Decedent's Domicile

J. Locate Evidence to Prove the Will (Unless Self-Proving)

1. [§2.22]   Locate Witnesses

2. [§2.23]   Lost, Destroyed, or Unavailable Wills

K. [§2.24]   Arrange to Continue Decedent's Business

L. [§2.25]   Initiate Procedures to Collect Benefits

M. [§2.26]   Determine Cash Needs; Prepare Estimate

N. [§2.27]   Consider Tax Matters

O. [§2.28]   Determine Whether Decedent's Debts Should Be Paid Before Probate

P. [§2.29]   Consider Possibility of Will Contest

Q. [§2.30]   Determine Need for Special Administrator

R. [§2.31]   Determine Need for Ancillary Administration

S. [§2.32]   Locate Beneficiaries

3

Gathering and Maintaining Information

I. GATHERING INFORMATION

A. [§3.1]   General Instructions

B. [§3.2]   Sample Form: Appointment Letter

C. [§3.3]   Sample Memorandum: Request for Decedent's Legal Documents

D. [§3.4]   Index of Decedent's Legal Documents

E. [§3.5]   Checklist: Disposition of Documents and Papers Forwarded by Representative

F.  [§3.6]   Form: Preliminary Inventory and Financial Schedule

II. RECORDKEEPING

A. [§3.7]   Maintaining Estate Records

B.  Recordkeeping Forms

1. [§3.8]   Form: Account Book

2. [§3.9]   Form: Attorneys' Record of Cash Receipts and Disbursements

3. [§3.10]   Form: Records of Assets

4

Property Not Subject to Probate Administration

I. [§4.1]   GENERAL INSTRUCTIONS

II. [§4.2]   ATTORNEY'S ROLE IN COLLECTING PROPERTY NOT SUBJECT TO PROBATE ADMINISTRATION

III. COMMUNITY PROPERTY

A. [§4.3]   Property Passing to Spouse or Domestic Partner

B. [§4.3A]   Property Passing to Former Spouse or Domestic Partner (Prob C §§5040–5044)

IV. [§4.4]   CHECKLIST: IDENTIFYING AND COLLECTING PROPERTY NOT SUBJECT TO PROBATE ADMINISTRATION

V. [§4.5]   TERMINATING JOINT TENANCY PROPERTY

A. [§4.6]   Termination by Affidavit

B. [§4.6A]   Affidavit of Death of Joint Tenant

C. [§4.7]   Form: Affidavit of Death of Joint Tenant

D. [§4.8]   Termination of Joint Tenancy by Establishing Fact of Death

VI. TRANSFER OF JOINT TENANCY PERSONAL PROPERTY

A. [§4.9]   Automobiles

B. [§4.10]   Bank Accounts

C. [§4.11]   Stocks and Bonds

VII. [§4.12]   COMMUNITY PROPERTY HELD IN JOINT TENANCY FORM

VIII. [§4.12A]   COMMUNITY PROPERTY WITH RIGHT OF SURVIVORSHIP

IX. REVOCABLE TRANSFER ON DEATH (TOD) DEED AND REVOCATION OF REVOCABLE TRANSFER ON DEATH DEED

A. [§4.12B] Revocable Transfer on Death Deed

1. [§4.12C] Execution of a Transfer on Death Deed

2. [§4.12D] Form: Simple Revocable Transfer on Death (TOD) Deed

B. [§4.12E] Transfer of Record Title to Beneficiary on Death of Transferor

C. [§4.12F] Rights of Third Parties and Decedent's Creditors

D. [§4.12G] Contesting the Validity of a Transfer of Property by Revocable TOD Deed

E. [§4.12H] Revocation of Revocable Transfer on Death (TOD) Deed

F. [§4.12I] Form: Revocation of Revocable Transfer on Death (TOD) Deed

X. LIFE ESTATES

A. [§4.13]   Terminating Life Estates in Real Property

B. [§4.14]   Form: Affidavit of Death of Life Tenant

XI. UNITED STATES SAVINGS BONDS OR NOTES

A. [§4.15]   Form of Ownership

B. Redeeming or Reissuing Bonds

1. [§4.16]   Decision to Redeem or Reissue

2. [§4.17]   Procedure for Redeeming and Reissuing Bonds

XII. LIFE INSURANCE

A. [§4.18]   Examining Policies and Ascertaining Benefits

B. [§4.19]   Form: Letter to Request Insurance Claim Form

XIII. [§4.20] DEATH BENEFITS AND RETIREMENT BENEFITS

A. [§4.21]   Form: Letter of Request

B. [§4.22]   Annuities

C. [§4.23]   Retirement Benefits

D. [§4.24]   Workers' Compensation Benefits

E. Social Security Benefits

1. [§4.25]   Lump-Sum Benefit

2. [§4.26]   Survivor's Benefits

XIV. OTHER NONPROBATE TRANSFERS

A. Trusts

1. [§4.27]   Living Trust Created by Decedent

2. [§4.28]   Decedent as Trustee

3. [§4.29]   Representation of Successor Beneficiary

B. [§4.30]   Multiple-Party Accounts

C. [§4.30A]   Securities Registered in Beneficiary Form

D. [§4.31]   Automobiles, Other Vessels—Transfer on Death Registration

5

Notices and Hearings

I. [§5.1]   GENERAL INSTRUCTIONS; USE OF JUDICIAL COUNCIL FORMS

II. [§5.2]   GENERAL STATUTORY NOTICE PROVISIONS

III. [§5.3]   CHART: STATUTORY METHODS OF NOTICE

IV. [§5.4]   LOCAL PUBLICATION AND NOTICE RULES

V. [§5.5]   CHART: LOCAL REQUIREMENTS ON NOTICE [Deleted]

VI. HOW TO GIVE NOTICE

A. [§5.6]   Application for Order Prescribing Notice

B. [§5.6A]   Form: Order Prescribing Notice (Probate) (Judicial Council Form DE‑200/GC‑022)

C. [§5.7]   Form: Notice of Hearing—Decedent's Estate or Trust (Judicial Council Form DE‑120)

D. [§5.8]   Proof of Service

1. [§5.9]   Proof of Personal Service of Notice of Hearing—Decedent's Estate or Trust (Judicial Council Form DE‑120(P))

2. [§5.10]   Form: Notice and Acknowledgment of Receipt—Civil (Judicial Council Form POS-015)

E. [§5.11]   Service by Mail

1. [§5.11A]   Notice Required When a Beneficiary Dies

2. [§5.11B]   Notice When Person's Address Unknown

3. [§5.12]   County Seats in California

4. [§5.13]   Form: Declaration of Service by Mail

F. [§5.14]   Posting

G. [§5.14A]   Service by Fax Transmission

H. [§5.14B]   Electronic Service

I. Publication

1. [§5.15]   Requirements

2. [§5.16]   Chart: Notice by Publication

3. [§5.17]   Memorandum to Newspaper for Publication

4. [§5.18]   Form: Memorandum to Newspaper for Publication

J. Personal Service

1. [§5.19]   Requirements

2. [§5.20]   Proof of Personal Service

K. Citation

1. [§5.21]   Requirements

2. [§5.22]   Form: Citation—Probate (Judicial Council Form DE‑122/GC‑322)

L. [§5.23]   Form: Summons (Probate) (Judicial Council Form DE‑125)

M. [§5.23A]   Notice Requirements for Amended or Supplemented Pleadings

VII. SPECIAL NOTICE

A. [§5.24]   Request for Special Notice

B. [§5.24A]   Form: Request for Special Notice (Judicial Council Form DE‑154)

C. [§5.25]   Recitals in Ex Parte Petitions

D. [§5.26]   Waiver or Withdrawal of Request for Special Notice

1. [§5.27]   Form: Waiver of Special Notice

2. [§5.28]   Form: Withdrawal of Request for Special Notice

VIII. [§5.29]   NOTICE OF PROPOSED ACTION

IX. HEARING AND PROBATE RULINGS

A. [§5.30]   Rules of Procedure

B. [§5.31]   Recording

C. [§5.32]   Hearing Checklist

D. [§5.33]   Form: Memorandum to Clerk of Court Submitting Prepared Order

E. [§5.34]   Form: Cover Letter to Representative Regarding Hearing

6

Summary Administration

I. [§6.1]   GENERAL INSTRUCTIONS

II. [§6.2]   CHART: COMPARISON OF ALTERNATIVE METHODS

III. COLLECTION OF CALIFORNIA PERSONAL PROPERTY UNDER PROB C §§13100–13116

A. [§6.3]   Statutory Requirements

B. [§6.4]   Valuation and Limitations

C. [§6.5]   Collection by Declaration

D. [§6.6]   Declaration Under Prob C §13101

E. [§6.6A]   Form: Declaration Under Prob C §§13100–13116

IV. TRANSFER OF SPECIAL PROPERTY INTERESTS

A. [§6.7]   Automobiles and Other Vehicles

1. [§6.7A]   Form: Affidavit for Transfer Without Probate, California Titled Vehicle or Vessels Only (DMV Form REG 5)

2. [§6.7B]   Form: Statement of Facts (DMV Form REG 256)

B. [§6.8]   Boats and Other Vessels

C. [§6.8A]   Manufactured Home, Mobilehome, Commercial Coach, Truck Camper, or Floating Home

D. [§6.8B]   Form: Certificate for Transfer Without Probate (Department of Housing and Community Development Form HCD 475–2)

V. [§6.9]   OTHER BENEFITS

VI. COLLECTION OF SALARY OR OTHER COMPENSATION BY SURVIVING SPOUSE OR DOMESTIC PARTNER

A. [§6.10]   Collection Under Prob C §§13600–13606

B. [§6.11]   Form: Declaration to Collect Compensation Owed to Deceased Spouse or Registered Domestic Partner (Prob C §§13600–13606)

VII. SETTING ASIDE ESTATES NOT EXCEEDING $20,000 (PROB C §§6600–6615)

A. [§6.12]   Statutory Requirements

B. [§6.13]   Form: Petition to Set Aside and Assign Estate

C. [§6.14]   Notice of Hearing

D. [§6.15]   Form: Order Setting Aside Estate and Assigning Estate

VIII. PROPERTY PASSING TO SURVIVING SPOUSE OR DOMESTIC PARTNER (PROB C §§13500–13660)

A. [§6.16]   Statutory Requirements

B. [§6.17]   Form: Spousal or Domestic Partner Property Petition (Judicial Council Form DE-221)

C. [§6.18]   Notice of Hearing

D. [§6.19]   Form: Spousal or Domestic Partner Property Order (Judicial Council Form DE-226)

IX. DETERMINING SUCCESSION TO REAL PROPERTY OF SMALL ESTATE (PROB C §§13150–13158)

A. [§6.20]   Statutory Requirements

B. [§6.21]   Form: Petition to Determine Succession to Real Property (Estates of $150,000 or Less) (Judicial Council Form DE-310)

C. [§6.22]   Notice of Hearing

D. [§6.23]   Form: Order Determining Succession to Real Property (Estates of $150,000 or Less) (Judicial Council Form DE-315)

X. AFFIDAVIT PROCEDURE TO TRANSFER REAL PROPERTY OF SMALL VALUE (PROB C §§13200–13210)

A. [§6.24]   Statutory Requirements

B. [§6.25]   Form: Affidavit re Real Property of Small Value ($50,000 or Less) (Judicial Council Form DE-305)

7

Petition for Probate, Letters, and Qualification of Representative

I. PRELIMINARY MATTERS

A. [§7.1]   General Introduction

B. [§7.2]   Coordinating Probate Steps

C. [§7.3]   Sources of Authority

D. [§7.4]   Chart: Local Rules for Petition for Letters and Qualification [Deleted]

E. [§7.5]   Hearing Practices

F. [§7.6]   Common Errors in Petitions for Letters [Deleted]

G. [§7.7]   Locating, Copying, and Filing the Will

H. [§7.8]   Determining Petitioner and Proposed Personal Representative

1. [§7.8A]   Executor

2. [§7.8B]   Administrator

I. [§7.9]   Other Preliminary Matters

II. PETITIONING FOR PROBATE

A. [§7.10]   Procedural Guide: Initiating Probate

B. [§7.10A]   Common Errors in Petitions for Letters

C. [§7.11]   Form: Petition for Probate (Judicial Council Form DE-111)

1. [§7.12]   Heading and Caption

2. [§7.13]   Publication (Item 1)

3. [§7.14]   Petitioner (Items 2a, 2b, 3g, and 3h)

4. [§7.15]   Authority to Administer Under the Independent Administration of Estates Act (Caption, Items 2c and 4)

5. [§7.16]   Bond (Items 2d and 3e) and Character of Property (Item 3d)

6. [§7.16A]   Estimated Value of Estate for Filing Fee Purposes (former Item 3) [Deleted]

7. [§7.17]   Jurisdictional Facts (Items 3a, 3b, and 3c)

8. [§7.18]   Proof of Intestacy, Proving Will, or Lost Will (Item 3f)

9. [§7.19]   Proving Foreign Language Will

10. [§7.19A]   Form: Certification of Translation of Foreign Language Will (Attachment 3e(2)–3)

11. [§7.20]   Appointment of Personal Representative (Items 3f and 3g)

12. [§7.21]   Form: Declination to Serve as Executor and Nomination (Attachment 3f(1)(d))

13. [§7.22]   Names, Ages, and Residences of Heirs and Devisees (Items 5–8)

14. [§7.23]   Signature and Verification

D. Notice and Hearing

1. [§7.24]   Filing and Setting Hearing Date

2. [§7.25]   Publication of Notice of Petition to Administer Estate

3. [§7.26]   Form: Notice of Petition to Administer Estate (Judicial Council Form DE-121)

4. [§7.27]   Notice of Hearing

5. [§7.27A]   Notice to Deceased Beneficiaries

6. [§7.28]   Proof of Mailing

E. [§7.29]   Form: Sample Information Letter to Beneficiary

F. Advise Interested Parties of Disclaimer and Waiver Rights

1. [§7.30]   Notice and Determinations About Exercising Rights

2. [§7.31]   Sample Form Letter: Notice of Beneficiary's Disclaimer Rights

G. Proof of Uncontested Will

1. [§7.32]   Requirement That Will Be Proved

2. [§7.33]   Form: Proof of Subscribing Witness (Judicial Council Form DE-131)

3. [§7.34]   Form: Letter to Subscribing Witness

H. Holographic Wills

1. [§7.35]   Proof of Handwriting

2. [§7.36]   Form: Proof of Holographic Instrument (Judicial Council Form DE-135)

I. [§7.37]   Statement of Duties and Liabilities of Personal Representative

1. [§7.38]   Form: Duties and Liabilities of Personal Representative and Acknowledgment of Receipt (Judicial Council Form DE-147)

2. [§7.39]   Form: Confidential Supplement to Duties and Liabilities of Personal Representative (Judicial Council Form DE-147S)

J. [§7.40]   Hearing

K. [§7.41]   Form: Order for Probate (Judicial Council Form DE-140)

L. [§7.42]   Form: Letters (Judicial Council Form DE-150)

III. [§7.43]   PETITIONING FOR LETTERS OF ADMINISTRATION

IV. [§7.44]   SPECIAL ADMINISTRATOR

A. [§7.45]   Forms and Procedures

B. [§7.46]   Subsequent Grant of General Powers

1. [§7.47]   Form: Petition for General Powers to Special Administrator

2. [§7.48]   Form: Order Granting Powers of General Administrator to Special Administrator

V. MISCELLANEOUS

A. [§7.49]   Supplement Title of Proceedings

1. [§7.49A]   Form: Petition for Order to Supplement Title of Proceedings

2. [§7.49B]   Form: Order Supplementing Title of Proceedings

B. [§7.50]   Successor Representative Proceedings

C. [§7.51]   Issuance of Amended Letters

D. [§7.52]   Form: Probating Lost or Destroyed Wills (Attachment 2a)

E. [§7.53]   Form: Proof of Lost or Destroyed Will and of Provisions of Will by Declaration

F. [§7.54]   Will Contests

G. [§7.55]   Administration of Missing Person's Estate

H. [§7.56]   Administration of Estates of Absent Federal Personnel

8

Probate Bonds

I. INTRODUCTION

A. [§8.1]   Probate Bond Defined

B. [§8.2]   When Bond Is Required or Waived

C. [§8.2A] Form: Waiver of Bond by Heir or Beneficiary (Judicial Council Form DE-142/DE-111(A-3e))

D. [§8.3]   Who Executes Bond

II. [§8.4]   BONDING PROCEDURE

III. SAMPLE CORPORATE SURETY BONDING FORMS

A. [§8.5]   Form: Application for Bond

B. [§8.6]   Form: Bond on Qualification

C. [§8.7]   Changing Amount of Bond

1. [§8.8]   Increasing Amount

2. [§8.9]   Reducing Amount

IV. [§8.10]   DEPOSIT OF ASSETS IN LIEU OF BOND

A. [§8.11]   Form: Receipt and Agreement by Depository

B. [§8.12]   Attachment to Petition for Probate on Deposit of Assets

C. [§8.13]   Attachment to Order for Probate on Deposit of Assets

V. [§8.14]   REDUCTION AFTER QUALIFICATION

A. [§8.15]   Form: Petition to Reduce Bond

B. [§8.16]   Form: Declaration in Support of Petition to Reduce Bond

C. [§8.17]   Form: Order Reducing Bond

D. [§8.18]   Form: Declaration re Ex Parte Petition to Reduce Bond

E. [§8.19]   Form: Ex Parte Order Reducing Bond

VI. [§8.20]   INCREASE AFTER QUALIFICATION UPON FILING INVENTORY AND APPRAISAL

A. [§8.21]   Form: Ex Parte Application to Increase Bond

9

Independent Administration of Estates

I. [§9.1]   PURPOSE AND EFFECTIVE DATE

II. [§9.2]   OVERVIEW OF INDEPENDENT ADMINISTRATION

III. [§9.3]   DECIDING WHETHER TO SEEK INDEPENDENT POWERS

IV. [§9.4]   CHECKLIST: USE OF INDEPENDENT POWERS

V. [§9.5]   PETITION FOR POWERS OF INDEPENDENT ADMINISTRATION

A. [§9.6]   Form: Petition for Authority Under IAEA

B. [§9.7]   Notice of Hearing

C. [§9.8]   Objections to Petition for Authority

D. [§9.9]   Form: Order Granting Authority Under IAEA

E. [§9.10]   Letters Must Include Description of Authority

VI. EXERCISE OF AUTHORITY FOR INDEPENDENT ADMINISTRATION

A. [§9.11]   Actions Requiring Court Supervision

B. Notice of Proposed Action

1. [§9.12]   Actions Requiring Notice of Proposed Action

2. [§9.13]   Actions Requiring Notice of Proposed Action Under Certain Conditions

3. [§9.14]   Actions Not Requiring Notice of Proposed Action

4. Procedure for Giving Notice of Proposed Action

a. [§9.15]   General Requirements; To Whom Notice Given

b. [§9.16]   Form: Notice of Proposed Action (Judicial Council Form DE‑165)

5. [§9.17]   Consent to Proposed Action

6. [§9.18]   Form: Consent to Proposed Action [Deleted]

7. [§9.19]   Waiver of Notice of Proposed Action

8. [§9.20]   Form: Waiver of Notice of Proposed Action (and Revocation of Waiver) (Judicial Council Form DE‑166)

9. [§9.21]   Objection to Proposed Action

a. [§9.22]   Service of Objection

b. [§9.23]   Restraining Order

c. [§9.24]   Form: Ex Parte Application for Restraining Order

d. [§9.25]   Form: Restraining Order

e. [§9.26]   Effect of Failure to Object to Proposed Action

f. [§9.27]   Procedure After Objections

10

Initial Duties of Representative

I. [§10.1]   INSTRUCTING THE PERSONAL REPRESENTATIVE

II. DEALING WITH PERSONAL REPRESENTATIVE AFTER QUALIFICATION

A. [§10.2]   Checklist: Issues for Consideration at Beginning of Estate Administration

B. [§10.3]   Written Instructions to Representative

C. [§10.3A]   Form: Written Instructions to Representative

III. ASSEMBLING AND MANAGING ESTATE ASSETS

A. [§10.4]   Checklist: Discovery of Assets

1. Accounts in Financial Institutions

a. [§10.5]   Checklist

b. [§10.6]   Form: Request for Decedent's Bank Balance

2. [§10.7]   Safe-Deposit Box

3. [§10.8]   Credit Cards and Charge Accounts

4. [§10.9]   Stocks and Bonds

a. [§10.10]   Form: Request for Stock Information From Transfer Agent

b. [§10.11]   Form: Letter Ascertaining Status of Corporation

5. [§10.12]   Checklist: Life Insurance, Social Security and Death Benefits, and U.S. Savings Bonds

6. [§10.13]   Checklist: Real Property

7. [§10.14]   Checklist: Personal Property

8. [§10.15]   Form: Disposition; Receipt for Anticipatory Distribution

B. [§10.16]   Checklist: Property, Liability, and Medical Insurance

C. [§10.17]   Checklist: Debts Owed Decedent or Due Estate

D. [§10.18]   Checklist: Business Interests

E. Interests in Estates and Inter Vivos Gifts

1. [§10.19]   Checklist

2. [§10.20]   Form: Disclaimer

F. [§10.21]   Decedent's Mail

G. [§10.22]   Checklist: Taxes

H. [§10.23]   Estate Financial Schedule

I. [§10.23A]   Notice to State Agencies

J. [§10.24]   Miscellaneous

IV. CASH NEEDS

A. [§10.25]   Estimate of Cash Needs

B. [§10.25A]   Form: Estimate of Cash Needs

C. [§10.26]   List of Typical Cash Requirements

D. [§10.27]   Sample Form: Letter to Representative on Estimate of Cash Needs

11

Inventory and Appraisal

I. [§11.1]   GENERAL INSTRUCTIONS

II. [§11.2]   PROCEDURAL GUIDE: OBTAINING APPRAISAL

III. [§11.3]   USING INVENTORY DURING ADMINISTRATION

IV. [§11.4]   APPOINTMENT OF PROBATE REFEREE

V. [§11.5]   DECEDENT'S ASSETS

VI. [§11.6]   APPRAISAL RESPONSIBILITIES

VII. [§11.7]   CHECKLIST: COMMON ERRORS IN PREPARATION OF INVENTORY

VIII. PREPARATION OF INVENTORY

A. [§11.8]   How to Report Assets; Checklist

B. [§11.9]   Form: Inventory and Appraisal (Judicial Council Form DE‑160) and Attachment (DE-161)

1. [§11.10]   Sample Completed Inventory—Attachment 1

2. [§11.11]   Sample Completed Inventory—Attachment 2

3. [§11.12]   Attachment 3 of Inventory

C. [§11.13]   Separate Letter to Assist Referee

D. [§11.14]   Partial, Supplementary, and Corrected Inventory

E. [§11.15]   Form: Appraisal Report of California Probate Referee

IX. FILING INVENTORY AND APPRAISAL

A. [§11.16]   Procedure

B. [§11.17]   Objection to Referee's Appraisal

C. [§11.18]   Special Notice Under Probate Code §§1250, 1252

D. [§11.19]   Form: Notice of Filing of Inventory and Appraisal

E. Change in Ownership Statement; Property Tax Certificate

1. [§11.20]   Certification Under Prob C §8800(d)

2. [§11.21]   Form: Change in Ownership Statement—Death of Real Property Owner (BOE-502-D)

12

Creditors' Claims

I. PRELIMINARY CONSIDERATIONS

A. [§12.1]   General Instructions; Constitutional Considerations

B. [§12.2]   Statutory Authority

II. [§12.3]   CHECKLIST: PERSONAL REPRESENTATIVE'S HANDLING OF CREDITORS' CLAIMS

III. [§12.4]   FORM: RECORD OF CREDITORS' CLAIMS

IV. NOTICE TO CREDITORS

A. [§12.5]   Form of Notice

B. [§12.6]   Publication Requirements

C. [§12.7]   Proof of Publication

D. [§12.8]   Individual Notice to Reasonably Ascertainable Creditors

1. [§12.8A]   Identifying Creditors

2. [§12.8B]   Form: Sample Letter to Creditor

3. [§12.9]   Form: Notice of Administration to Creditors (Probate) (Judicial Council Form DE‑157)

4. [§12.9A]   Proof of Service of Notice of Administration

V. FILING OF CLAIMS BY CREDITOR

A. [§12.9B]   Types of Claims Required to Be Filed and Served

B. [§12.10]   Claims for Which No Creditor Claim Need Be Filed

C. [§12.11]   Claims of California and Its Subdivisions

1. [§12.11A]   Notice to Director of Health Care Services (Prob C §9202(a))

2. [§12.11B]   Notice to Director of California Victim Compensation and Government Claims Board (Prob C §§216, 9202(b))

3. [§12.11C]   Notice to Franchise Tax Board (Prob C §9202(c))

4. [§12.12]   Form: Notice to State Agencies of Administration of Estate

D. [§12.13]   Period for Filing Claims

E. [§12.14]   Late Filing of Claims

F. [§12.15]   Preparation of Claims

G. [§12.16]   Form: Creditor's Claim (Probate) (Judicial Council Form DE-172)

H. [§12.17]   Filing of Claims With Clerk and Representative

I. [§12.17A]   Acting Under Independent Administration of Estates Act (IAEA)

VI. OFFICE PROCEDURES FOR HANDLING CLAIMS

A. [§12.18]   When Claim Is Defective

B. [§12.18A]   Form: Sample Letter When Claim Is Defective

C. [§12.19]   Allowance, Endorsement, and Approval

D. [§12.20]   Form: Allowance or Rejection of Creditor's Claim (Probate) (Judicial Council Form DE‑174)

E. [§12.21]   Form: Letter to Clerk on Filing the Allowance

F. Rejecting Claims

1. [§12.22]   Express Rejection

2. [§12.23]   Service and Proof of Notice of Rejection

3. [§12.24]   Failure to Act as Rejection

VII. [§12.25]   SPECIAL PROBLEMS OF CREDITORS' CLAIMS AFTER TULSA V POPE [Deleted]

VIII. [§12.26]   COMPROMISE OF CLAIMS

IX. [§12.27]   SUMMARY DETERMINATION OF CONTROVERSY ON CLAIM

X. [§12.28]   SUIT ON CLAIMS

XI. PAYMENT OF CLAIMS

A. [§12.29]   Order of Priority and Payment

B. [§12.30]   Payment of Allowed Claims

XII. [§12.31]   ALLOCATION OF DEBTS BETWEEN ESTATE AND SURVIVING SPOUSE OR REGISTERED DOMESTIC PARTNER

XIII. [§12.32]   CHART: ALLOCATION OF DEBTS UNDER PROB C §11444

XIV. LIABILITY FOR FAILURE TO GIVE NOTICE TO CREDITOR

A. [§12.33]   Liability of Representative for Failure To Give Notice to Creditor

B. [§12.34]   Distributee's Liability to Creditors Without Notice

13

Sales of Estate Property

I. [§13.1]   INTRODUCTION

II. [§13.2]   SALES PROCEDURE; OVERVIEW

A. Sales of Real Property

1. [§13.3]   Checklist: Ways to Avoid Delays in Confirmation of Sales of Real Property

2. [§13.4]   Title Company Practices

3. [§13.5]   Employment and Compensation of Brokers

a. [§13.6]   Form: Ex Parte Petition to Execute Exclusive Listing Agreement

b. [§13.7]   Form: Order Authorizing Execution of Listing Agreement

c. [§13.8]   Listing Agreement

4. Notice of Sale

a. [§13.9]   Publishing or Posting Notice

b. [§13.10]   Notice of Sell

c. [§13.10A]   Form: Notice of Sale

5. Bids in Private Sale

a. [§13.11]   Bid to Purchase of Real Property; Representative's Acceptance; Broker's Acceptance

b. [§13.11A]   Form: Bid to Purchase Real Property; Representative's Acceptance; Broker's Acceptance

6. Petition for Confirmation of Sale of Real Property

a. [§13.12]   Introduction; Amount of Sale

b. [§13.13]   Form: Report of Sale and Petition for Order Confirming Sale of Real Property (Judicial Council Form DE‑260/GC‑060)

7. Hearing to Confirm Sale

a. [§13.14]   Notice of Hearing

b. [§13.15]   Increased Bid

c. [§13.16]   Form: Increased Bid in Open Court

d. [§13.17]   Form: Order Confirming Sale of Real Property (Judicial Council Form DE‑265/GC‑065)

8. [§13.18]   Form: Deed to Real Property

B. Sales of Personal Property

1. Notice of Sale

a. [§13.19]   Statutory Provisions

b. [§13.20]   Form: Notice of Sale

2. [§13.21]   Report of Sale and Petition for Order Confirming Sale of Personal Property

3. [§13.21A]   Form: Report of Sale and Petition for Order Confirming Sale of Personal Property

4. Confirmation of Sale

a. [§13.22]   Notice of Hearing

b. [§13.23]   Form: Order Confirming Sale of Personal Property

c. [§13.24]   Form: Bill of Sale

5. Sales of Perishable or Depreciating Property

a. [§13.25]   Statutory Provisions

b. [§13.26]   Form: Ex Parte Petition for Approval of Sale of Personal Property and Order (Judicial Council Form DE‑275/GC‑075)

6. Sales of Securities

a. [§13.27]   Statutory Provisions

b. [§13.28]   Form: Ex Parte Petition for Authority to Sell Securities and Order (Judicial Council Form DE‑270/GC‑070)

7. [§13.29]   Miscellaneous Sales

C. [§13.30]   Representative's Remedies If Purchaser Defaults

14

Income and Estate Taxation

I. INCOME TAXATION

A. [§14.1]   Introduction

B. Taxpayer Identification Number

1. [§14.2]   Obtaining Taxpayer Identification Number

2. [§14.2A]   Form: Application for Employer Identification Number (IRS Form SS‑4)

C. [§14.3]   Notice Concerning Fiduciary Relationship

D. [§14.4]   Form: Notice Concerning Fiduciary Relationship (IRS Form 56)

E. [§14.5]   Request for Prompt Assessment

F. [§14.6]   Notice of Termination of Fiduciary Relationship

G. [§14.7]   Allocation of Responsibilities and the Calendar

II. ESTATE TAXATION

A. [§14.8]   Introduction

B. [§14.9]   Procedural Guide: Filing Estate Tax Forms

C. Federal and California Estate Tax Return Forms

1. [§14.10]   Form: United States Estate (and Generation-Skipping Transfer) Tax Return (IRS Form 706)

2. [§14.11]   Form: California Estate Tax Return (Form ET‑1) [Deleted]

III. [§14.12]   OTHER TAX MATTERS

15

Statutory Protections for Family Members: Family Allowance and Exempt and Homestead Property

I. [§15.1]   INTRODUCTION

II. FAMILY ALLOWANCE

A. [§15.2]   Preliminary Matters

B. [§15.3]   When Representative Has Authority Under Independent Administration of Estates Act

C. [§15.4]   Checklist: Petition for Payment of Family Allowance

D. Application Procedure

1. [§15.5]   Petition for Payment of Family Allowance

2. [§15.5A]   Form: Petition for Payment of Family Allowance

3. [§15.6]   Notice

4. [§15.7]   Form: Order for Payment of Family Allowance

E. [§15.8]   Modification or Termination of Allowance

1. [§15.8A]   Form: Petition to Modify or Terminate Family Allowance

2. [§15.9]   Form: Order Modifying or Terminating Family Allowance

F. [§15.10]   Enforcement and Effect of Family Allowance Orders

III. EXEMPT AND HOMESTEAD PROPERTY

A. [§15.11]   Introduction

B. [§15.12]   Procedural Guide: Petition for Homestead Property

C. Temporary Possession of Family Dwelling and Exempt Personal Property

1. [§15.13]   Form: Petition for Order Modifying Period of Temporary Possession of Family Dwelling and Exempt Property

2. [§15.14]   Form: Order Modifying Period of Temporary Possession of Family Dwelling and Exempt Property

D. Setting Aside Exempt Personal Property

1. [§15.15]   Form: Petition for Order Setting Aside Exempt Personal Property

2. [§15.16]   Form: Order Setting Aside Exempt Personal Property

E. Setting Aside Probate Homestead

1. [§15.17]   Introduction

2. [§15.18]   Form: Petition for Order Setting Aside Probate Homestead

3. [§15.19]   Form: Order Setting Aside Probate Homestead

IV. [§15.20]   OTHER PROCEDURES FOR FAMILY PROTECTION

16

Estate Management Issues: Borrowing Money, Title Disputes, Executory Contracts, Testamentary Options, Petitions for Instructions

I. BORROWING MONEY

A. [§16.1]   Introduction

B. [§16.2]   Petitioning for Authority to Borrow Money

C. [§16.2A]   Form: Petition for Authority to Borrow Money and to Execute Security Instrument

D. [§16.3]   Order Authorizing Representative to Borrow Money and to Execute Security Instrument

E. [§16.3A]   Form: Order Authorizing Representative to Borrow Money and to Execute Security Instrument

II. TITLE DISPUTES

A. [§16.4]   Introduction

B. Procedure Under Prob C §§850–859

1. [§16.5]   Time and Notice of Hearing

2. [§16.6]   Form: Petition by Personal Representative to Determine Ownership of Estate Property and for Order Authorizing and Directing Transfer to Claimant

3. [§16.7]   Form: Order Determining Ownership of Estate Property and Transferring Property to Claimant

4. [§16.8]   Form: Petition by Personal Representative to Establish Estate's Ownership of Property

5. [§16.9]   Form: Order Establishing Estate's Ownership of Property and Directing Transfer

III. EXECUTORY CONTRACTS

A. [§16.10]   Specific Performance of Executory Contract of Sale of Property

B. [§16.10A]   Form: Petition by Representative for Specific Performance of Executory Contract of Sale of Property

C. [§16.11]   Form: Order for Specific Performance of Decedent's Executory Contract of Sale

IV. [§16.12]   TESTAMENTARY OPTIONS TO PURCHASE

A. [§16.12A]   Form: Petition by Beneficiary of Testamentary Option for Order Authorizing and Directing Sale of Estate Property to Petitioner

B. [§16.13]   Form: Order Authorizing and Directing Representative to Transfer or Convey Estate Property to Beneficiary of Testamentary Option

V. GRANTS OF OPTIONS TO BUY ESTATE PROPERTY

A. [§16.14]   Introduction

B. [§16.15]   Form: Petition for Order Authorizing and Directing Representative to Grant Option to Purchase Estate Real Property

C. [§16.16]   Form: Order Authorizing and Directing Representative to Grant Option to Buy Estate Real Property

VI. COURT INSTRUCTIONS TO PERSONAL REPRESENTATIVE OR APPROVAL OF REPRESENTATIVE'S ACTIONS

A. [§16.17]   Introduction

B. Procedure

1. [§16.18]   Form: Petition to Authorize and Instruct or Approve and Confirm Action of Personal Representative

2. [§16.19]   Form: Order Authorizing and Instructing or Approving and Confirming Acts of Personal Representative

17

Preliminary Distribution

I. [§17.1]   INTRODUCTION

II. REQUIREMENTS FOR PRELIMINARY DISTRIBUTION

A. [§17.2]   General Requirements

B. [§17.2A]   Required Findings of Fact

C. [§17.2B]   Chart: Comparison of Petitions for Preliminary Distribution Under Prob C §§11620 and 11623

D. Supporting Documents

1. [§17.3]   Inventory and Appraisal

2. [§17.4]   Account

3. [§17.5]   Form: Trustee's Consent to Preliminary Distribution Without Account [Deleted]

4. [§17.6]   Form: Trustee's Declaration Consenting to Act

III. NOTICE REQUIREMENTS

A. [§17.7]   Petition Under Prob C §11620

B. [§17.7A]   Petition Under Prob C §11623

IV. PETITION FOR PRELIMINARY DISTRIBUTION

A. [§17.8]   Importance of Following Local Rules of Court

B. [§17.9]   Form: Petition for Preliminary Distribution

C. [§17.10]   Form: Order Granting Preliminary Distribution

V. [§17.11]   FORM: DISTRIBUTEE'S BOND

VI. [§17.12]   FORM: RECEIPT OF DISTRIBUTEE

18

Account, Report, and Final Distribution

I. [§18.1]   INTRODUCTION

A. [§18.1A]   What Is Included in the Account, Report, and Petition

B. [§18.1B]   When to File Final Account, Report, and Petition for Distribution

C. [§18.2]   Rules Relating to Accounts and Distribution

D. [§18.3]   Procedural Guide: Account and Final Distribution

II. [§18.4]   STATUS REPORTS

III. [§18.5]   REQUIREMENTS UNDER INDEPENDENT ADMINISTRATION OF ESTATES ACT

IV. [§18.6]   REPORT OF ADMINISTRATION

V. PREPARING THE ACCOUNT

A. [§18.7]   Interim and Final Accounts

1. [§18.7A]   Summary of Account

2. [§18.7B]   Required Schedules

B. [§18.8]   Expenses and Credits Allowed Representatives

C. [§18.9]   Categorized Versus Chronological Accounts

D. [§18.10]   Accounting on Appointment of Successor Representative

E. [§18.11]   Surviving Spouse's Community Interest

F. [§18.12]   Checklist: Reasons for Delay in Settling Account

G. Financial Statement: Summary and Schedules of Account

1. Summary of Account

a. [§18.13]   Preparing Summary of Account

b. [§18.14]   Form: Sample Summary of Account

2. [§18.15]   Handling Receipts on the Account

3. [§18.16]   Form: Sample Chronological Schedule of Receipts

4. [§18.17]   Form: Sample Categorized Schedule of Receipts

5. [§18.18]   Form: Sample Schedule for Receipt of Cash Capital Items

6. [§18.19]   Handling Disbursements on Account

7. [§18.20]   Account of Disbursements When All or Part of Estate Distributed to Testamentary Trust

8. [§18.21]   Form: Sample Chronological Schedule of Disbursements

9. [§18.22]   Form: Sample Categorized Account of Disbursements

10. [§18.22A]   Form: Sample Schedule of Net Income or Loss From Trade or Business

11. [§18.23]   Form: Sample Schedules for Losses or Gains on Sale or Other Disposition

12. [§18.24]   Form: Sample Schedule for Other Dispositions of Property

13. [§18.25]   Form: Sample Schedule of Property on Hand

14. [§18.25A]   Form: Sample Schedule of Changes in the Form of Assets

15. [§18.26]   Form: Sample Schedule of Estate Accounted For

16. [§18.27]   Form: Sample Schedule of Creditors' Claims

VI. FINAL ACCOUNT, REPORT, AND PETITION FOR DISTRIBUTION

A. [§18.28]   Checklist: Final Account, Report, and Petition for Distribution

B. [§18.28A]   Preparing Final Account, Report, and Petition for Distribution

1. [§18.28B]   Final Account

2. [§18.28C]   Claims

3. [§18.28D]   Estate and Income Tax Allegations

4. [§18.28E]   Heirs and Beneficiaries

5. [§18.28F]   Proposed Distribution

a. [§18.28G]   Distribution to Minor

b. [§18.28H]   Distributee's Whereabouts Unknown

6. Compensation

a. [§18.28I]   Ordinary Compensation

b. [§18.28J]   Compensation for Extraordinary Services

7. [§18.28K]   Closing Expenses

C. [§18.29]   Form: Final Account, Report, and Petition for Distribution

D. Request for Compensation for Extraordinary Services

1. [§18.29A]   Joinder by Attorney in Request for Compensation for Extraordinary Services

2. [§18.29B]   Form: Joinder by Attorney in Request for Compensation for Extraordinary Services

E. [§18.30]   Form: Request for Estate Income Tax Clearance Certificate (FTB Form 3571)

F. Waiver of Account and Petition for Final Distribution

1. [§18.31]   Report on Waiver of Account and Petition for Final Distribution

2. [§18.31A]   Form: Report on Waiver of Account and Petition for Final Distribution

3. [§18.32]   Waiver of Account by Distributees

4. [§18.32A]   Form: Waiver of Account by Distributee

5. [§18.33]   Form: Acknowledgment of Satisfaction of Interest by Distributee

VII. HEARING PROCEDURE

A. [§18.33A]   Hearing Procedure; Obtaining a Hearing Date

B. [§18.34]   Notice of Hearing

C. [§18.35]   Supplemental Account

D. [§18.35A]   Form: Supplemental Account

VIII. ORDER SETTLING ACCOUNT AND FOR FINAL DISTRIBUTION

A. [§18.35B]   Matters Covered in Order

B. [§18.36]   Form: Order Settling Final Account and for Final Distribution

19

Compensation

I. COMPENSATION OF PERSONAL REPRESENTATIVE

A. [§19.1]   Amount of Compensation

B. Relief From Compensation Provision in Will

1. [§19.2]   Form: Petition by Personal Representative for Relief From Will Provision for Compensation

2. [§19.2A]   Form: Order Granting Relief From Will Provision for Compensation of Personal Representative

C. [§19.3]   Form: Waiver of Compensation by Personal Representative

II. WHEN ATTORNEY ACTS AS PERSONAL REPRESENTATIVE AND ATTORNEY

A. [§19.4]   Serving in Dual Capacity

B. [§19.4A]   Form: Petition for Prior Approval of Dual Compensation for Services as Personal Representative and Attorney for Personal Representative

C. [§19.4B]   Form: Order Approving Right to Compensation as Personal Representative and for Services as Attorney for Personal Representative

D. [§19.5]   Form: Agreement Not to Participate in Compensation Received by Attorneys for Personal Representative

III. ATTORNEY SERVICES THAT MAY BE COMPENSATED

A. Ordinary Compensation

1. [§19.6]   Services Included

2. [§19.7]   Checklist: Attorney Services Compensated by Statutory Compensation

3. [§19.8]   Computing Value of Estate Accounted For

B. [§19.9]   Checklist: What Constitutes Extraordinary Services

C. [§19.9A]   Compensation of Extraordinary Services on a Contingent Fee Basis

D. [§19.9B]   Form: Petition for Authority to Enter Into Contingent Fee Agreement

E. [§19.9C]   Form: Order Authorizing Contingent Fee Agreement

IV. PAYMENT

A. [§19.10]   Procedure for Claiming Compensation

B. [§19.10A]   Allowance on Account of Statutory Compensation

C. [§19.10B]   Petition for Extraordinary Services

1. [§19.10C]   Allowance on Account of Extraordinary Services

2. [§19.10D]   Extraordinary Services by Paralegals

D. [§19.11]   Local Requirements

E. [§19.12]   Petition for Allowance of Ordinary Compensation

F. [§19.13]   Form: Petition for Allowance of Ordinary Compensation and Fees for Ordinary and Extraordinary Services

G. Supporting Documents

1. [§19.14]   Form: Sample Declaration in Support of Request for Ordinary Compensation and Fees for Ordinary and Extraordinary Services

2. [§19.15]   Form: Sample Agreement on Performance of and Compensation for Duties of Representative

H. [§19.16]   Form: Order for Allowance on Account of Representative's Compensation and Attorney's Compensation

20

Transfer of Assets and Discharge of Representative

I. [§20.1]   INTRODUCTION

II. [§20.2]   PROCEDURAL GUIDE: TRANSFER OF ASSETS AND DISCHARGE OF REPRESENTATIVE

III. TRANSFER OF SECURITIES

A. [§20.3]   Effect of Uniform Commercial Code

B. [§20.4]   Transferring Registered Securities

C. Procedure for Transferring Securities

1. [§20.5]   Chart: Documents Required for Transfer

2. [§20.6]   Services of Banks, Brokers, and Publications

3. [§20.7]   Death and Transfer Taxes

4. [§20.8]   Form: Affidavit of Domicile

5. [§20.9]   Power of Attorney for Transfer of Securities

6. [§20.9A]   Form: Assignment Separate From Certificate

D. [§20.10]   Mailing

1. [§20.10A]   Form: Sample Cover Letter to Accompany Certificates

2. [§20.11]   Form: Letter to Transfer Agent Concerning Lost Certificates

E. [§20.12]   Transfer of Particular Securities

1. [§20.13]   Securities in Which Decedent Has an Interest

2. [§20.14]   Securities in Representative's Name

F. [§20.15]   On Appointment of Successor Representative

IV. TRANSFER OF OTHER ASSETS

A. Real Property

1. [§20.16]   Transfer

2. [§20.16A]   Form: Deed

3. [§20.16B]   Property Tax Reassessment

4. Preliminary Change of Ownership Report

a. [§20.16C]   When Required

b. [§20.16D]   Form: Preliminary Change of Ownership Report (BOE-502-A)

5. [§20.16E]   Parent-Child or Grandparent-Grandchild Transfer Exclusions

a. [§20.16F]   Time Requirements for Filing

b. [§20.16G]   Form: Claim for Reassessment Exclusion for Transfer Between Parent and Child (BOE-58-AH)

c. [§20.16H]   Form: Claim for Reassessment Exclusion for Transfer From Grandparent to Grandchild (BOE-58-G)

B. [§20.17]   Transfer of Stock in Closely Held Corporations

C. [§20.18]   Tangible Personal Property

D. [§20.19]   Cash

V. RECEIPT

A. [§20.20]   Receipt on Distribution

B. [§20.20A]   Form: Receipt on Distribution

VI. DISCHARGE OF REPRESENTATIVE

A. [§20.21]   Petition and Order of Final Discharge

B. [§20.22]   Form: Ex Parte Petition for Final Discharge and Order (Judicial Council Form DE‑295)

VII. [§20.23]   DISCHARGE OF SURETY BOND

VIII. [§20.24]   CLOSING PROBATE FILES

IX. COURT SUPERVISION OF TRUSTS

A. [§20.25]   Notice to Beneficiaries of Certain Testamentary Trusts Concerning Court Supervision

B. [§20.26]   Sample Form: Notice of Removal of Trust From Continuing Court Jurisdiction

X. [§20.27]   REOPENING ESTATE AFTER DISTRIBUTION

21

Ancillary Administration

I. [§21.1]   INTRODUCTION

II. [§21.2]   ADMINISTRATION OF FOREIGN ESTATES

III. [§21.3]   AUTHENTICATION AND FILING OF WILL PROBATED IN FOREIGN JURISDICTION

A. [§21.4]   Checklist: Authenticating Foreign Will Probated, Established, or Proved in Foreign Jurisdiction

B. [§21.5]   Procedure for Authentication of Foreign Pleadings or Documents

C. [§21.6]   Form: Sample Letter to Attorney Probating Primary Estate in Foreign Country; Decedent Died Testate

D. [§21.7]   Form: Sample Letter to Attorney Probating Primary Estate in Foreign Country; Decedent Died Intestate

E. [§21.8]   Certification by Translator

IV. FORMS

A. [§21.9]   Form: Cover Sheet for Filing Documents

B. [§21.10]   Form: Attachment to Petition for Probate of Nondomiciliary Decedent's Will and for Letters Testamentary (Judicial Council Form DE‑111)

C. [§21.11]   Form: Attachment to Order for Probate of Nondomiciliary Decedent's Will and for Letters Testamentary (Judicial Council Form DE‑140)

D. Final Distribution

1. [§21.12]   Form: Petition for Final Distribution

2. [§21.13]   Form: Order for Final Distribution

Selected Developments

August 2019 Update

A revocable TOD beneficiary has standing to obtain a certified death certificate for the deceased transferor as an “authorized person” under Health & S C §103526. Probate Code §5680(a) expressly provides that a revocable TOD beneficiary qualifies as an authorized person as “a person empowered by statute to act on behalf of the transferor or the transferor’s estate” within the meaning of Health & S C §103526. See §4.9.

When submitting the revocable TOD deed for recording, practitioners no longer need to add the common question pages for deeds executed after July 9, 2018. In addition, as long as the transferor was alive on July 9, 2018, any deed executed prior to that date also does not need the common question pages. See Prob C §5626(d). See §§4.12B–4.12I for a thorough discussion of how to handle the revocable TOD deed.

Local superior court rules may permit or require the electronic filing of documents, subject to the requirements of CCP §1010.6 and Cal Rules of Ct 2.250–2.261. See specifically CCP §1010.6(b); Cal Rules of Ct 2.252(a), 2.253(a)–(b). Some courts have mandated electronic filing. The attorney should check local rules to determine whether e-filing is required. See Cal Rules of Ct 3.751; §§1.18. 5.4, 5.11, 5.14B.

California changed the language of “mailed” notice to “delivered pursuant to Prob C §1215.” See Prob C §1220(a)(1). Probate Code §1215 states that unless otherwise provided, a notice shall be delivered by mail, personal delivery, or electronic delivery, if permitted. If service by mail is proper, personal service is also proper and electronic delivery is only allowed if the person to receive notice has expressly consented to such service. Prob C §1215(b)(3). See chap 5. See §§17.7, 17.7A for a detailed list of the ways notice is given.

Under Prob C §21110(c), “transferee” means a person who is kindred of the transferor or kindred of a surviving, deceased, or former spouse of the transferor, but does not mean a spouse of the transferor. See §§5.11A, 7.27A.

A party or other person, other than a self-represented party or other selfrepresented person, indicates agreement to accept electronic service by either serving a notice on all parties and other persons that the party or other person accepts electronic service and filing the notice with the court or manifesting affirmative consent and concurrently providing the party’s electronic service address. See §5.14B for detailed instructions.

Judicial Council Form EFS-020 (Proposed Order (Cover Sheet)) is mandatory for noticed motions.

The Tax Cuts and Jobs Act (Pub L 115–97, 131 Stat 2054) was signed into law on December 22, 2017, and has sweeping changes relating to income taxes, but only affects the estate, gift, and GST by an increase in the applicable exclusion amount beginning in 2018. The exclusion amount in 2019 is $11.4 million. See §§14.8–14.12.

In any account, report, or petition for preliminary or final distribution, the representative must list and describe actions taken without prior court approval under the IAEA if notice of proposed action was required. Cal Rules of Ct 7.250(a). Under Prob C §10582, notice of proposed action need not be given to any person who consents in writing to the proposed action, and consent may be executed at any time before or after the proposed action is taken. See §18.5.

All charts, forms, and checklists have been updated, modified, and revised. See §§4.12D, 5.3, 5.14B, 7.27A, 10.2, 10.3A, 10.6, 10.10, 10.11, 10.27, 11.2, 11.7, 11.8, 11.9, 11.11, 14.10, 17.6, 18.14, 18.16, 18.17, 18.25A, 18.26, 19.9B, 19.13, and 20.16D.

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PRACTICE AREA Estate Planning