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Local Probate Rules of Court
PROBATE RULE 9 ACCOUNTS, REPORTS, FEES, COMMISSIONS, AND
DISTRIBUTION
A. FORM OF ACCOUNTS
SUMMARY OF ACCOUNT
B. ALLEGATIONS REGARDING CREDITOR’S CLAIMS AND REPORT OF ACTIONS TAKEN UNDER
IAEA
C. FRANCHISE TAX BOARD CERTIFICATE
D. STATUTORY COMMISSIONS AND FEES
E. COMPENSATION FOR EXTRAORDINARY SERVICES
F. COSTS 17
G. COMPENSATION FOR GUARDIANS, CONSERVATORS, TRUSTEES, AND
THEIR COUNSEL, AND FOR COUNSEL FOR A CONSERVATEE OR WARD
H. NO COMPENSATION WITHOUT COURT ORDERS
I. PROPERTY TO BE DISTRIBUTED AND DISTRIBUTEES MUST BE LISTED
J. AGREEMENTS FOR DISTRIBUTION OF ASSETS
K. FILING OF RECEIPTS FOR PRELIMINARY DISTRIBUTIONS
A. FORM OF ACCOUNTS
(1) ACCOUNTS IN DECEDENTS' ESTATES AND IN TRUSTS
All accounts filed in decedents' estates and in trusts, must follow
the format described in Probate Code §1061:
(Eff. 7/01/08)
a. TIME PERIOD
All accounts must set forth specifically the period covered by the account.
b. SUMMARY OF ACCOUNT
Accounts must contain a summary or recapitulation in substantially the
following format:
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SUMMARY OF ACCOUNT |
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| The petitioner is chargeable, and is
entitled to the credits, respectively, as set forth in this Summary of
Account. The attached supporting schedules are incorporated by
reference. |
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CHARGES |
Amount of Inventory and Appraisal
(or if subsequent account, amount
chargeable from prior account) |
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$_________________
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Additional Property Received (or
supplemental inventories) |
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$_________________ |
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Receipts during Account Period
Other than Principal (Schedule ___) |
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$_________________ |
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| Gains on Sales (Schedule ___) |
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$_________________ |
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Net Income from Trade or
Business (Schedule ___) |
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$_________________ |
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| Total Charges: |
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$_________________ |
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CREDITS |
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Disbursements during Account
Period (Schedule ___) |
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$_________________ |
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Losses on Sales (Schedule ___)
(e.g., property distributed,
homestead or other property
set apart) |
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$_________________ |
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Net Loss from Trade Or Business
(Schedule ___) |
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$_________________ |
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| Distributions (Schedule ___) |
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$_________________ |
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| Property on Hand (Schedule ___) |
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$_________________ |
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| Total Credits: |
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$_________________ |
c. SEPARATE SCHEDULES
Each figure on the summary of the account must be supported by separate
schedules. These must include schedules of receipts and disbursements
showing the date, amount, payor, payee, and nature or purpose of each item.
Whenever possible, disbursements must show check numbers. The gain and loss
schedules must reflect the sales price, the inventory or carrying value, and
resultant gain or loss. The schedule of assets on hand must be itemized
showing the inventory or acquisition value. For all accounts there must be an additional schedule showing estimated
market value of assets on hand as of the end of the accounting period, and a
schedule of the estimated market value of the assets on hand as of the
beginning of all accounting periods subsequent to the initial account. The
fiduciary may provide a good faith estimate for the value of real estate, a
closely held business, or other assets without a ready market.
(Eff. 7/01/07)
Whenever an accounting period exceeds one year, or whenever income is
received from any particular source more than twelve times in an accounting
period, or whenever payments are disbursed to a particular payee more than
twelve times in an accounting period, it is required that the schedules for
receipts and for disbursements be categorized into subschedules reflecting
the particular income sources or payees for whom there are more than twelve
entries per accounting period. See 2 California Decedent Estate Practice
§§19.19 and 19.22 (Cal CEB 1986).
When a trust accounting submitted for approval by the Court contains
disbursements for trustee or attorney fees, the trustee or attorney must
furnish evidence to support the disbursements for fees in a manner
consistent with the requirements of the trust instrument. If the trust
permits “reasonable fees” without court approval, for instance, the trustee
shall furnish an explanation of how the “reasonable fee” was calculated.
(Eff. 7/01/02)
d. INCOME AND PRINCIPAL ACCOUNTING
All accounts for entities that have separate principal and income
beneficiaries must allocate receipts and disbursements between principal and
income.
e. WAIVER OF ACCOUNT
The petition for final distribution on waiver of account
must contain the information required in CRC 7.550, as well as the fair
market value of assets on hand, and must comply with CRC 7.551-7.552.
(Eff. 7/01/08)
(2) ACCOUNTINGS IN GUARDIANSHIPS AND CONSERVATORSHIPS
a. All accountings in guardianships and conservatorships filed on or
after January 1, 2008, must follow the content and format required in CRC
7.575. Accountings are designated as either standard or simplified. All
accountings must use Judicial Council Form GC-400(SUM)/GC-405(SUM) for the
Summary of Account. Guardians and conservators presenting standard accounts
may, but are not required to, use the option Judicial Council forms
designated as GC-400. Those guardians and conservators presenting standard
accountings who do not use the optional Judicial Council forms are required
to use the content and format called for in those forms, by may submit
accountings prepared on conventional accounting programs. Guardians and
conservators presenting simplified accounts must use the Judicial Council
forms designated as GC-405.
b. Organization of Schedules: All accountings must provide all
information required in Probate Code §§1060 - 1064.
Receipts schedules must use the categories and format used by the optional
judicial forms:
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Dividends; Interest; Pensions, Annuities, other Periodic Payments; Rent;
Social Security, Veterans Administration, and Other Public Benefits; Other
Receipts.
Schedules for Receipts of Principal, Gains on Sales, Income from Business,
and Loss on Sales do not have a mandated format.
Disbursement schedules must use the categories used by the optional Judicial
Council forms:
(Eff. 7/01/08)
c.
At the time the Court appoints a conservator or guardian, and unless the
court waives the requirement of the conservator or guardian to file periodic
accountings with the Court, the court must set a compliance date for the
conservator or guardian to file his or her first account and report, which
must be on the Friday calendar at 9:30 a.m. no later than 60 days after the
first year anniversary of the appointment of the conservator or guardian. If
the conservator or guardian has filed the accounting, this will be a
nonappearance matter. At the time the court hears an account and report, it
must set a compliance date for the next account and report, which must be on
the Friday calendar at 9:30 a.m. no later than 60 days after each subsequent
biennial anniversary of the conservatorship or guardianship.
d. Pursuant to Probate Code §2620(c)(3), the private
professional or licensed guardian or conservator may elect to lodge with the
Court the originals of the account statements referenced in §2620(c)
(1), (2), and (3). The originals of the account statements shall be released
by the Court as provided in §2620(c)(3).
(Eff. 7/01/07)
B. ALLEGATIONS REGARDING CREDITOR'S CLAIMS AND REPORT OF
ACTIONS TAKEN UNDER IAEA
It is not sufficient in any petition for distribution to
allege merely that all claims have been paid. Petitioners must provide all
information required under CRC Rule 7.403. The
allegations regarding disposition of all claims must appear in the petition
for final distribution even though they may have appeared in whole or in
part in prior petitions. See 5.C for report of actions taken under IAEA.
C. FRANCHISE TAX BOARD CERTIFICATE
Where an estate's inventory is appraised at $1,000,000.00 or
more and $250,000.00 or more is distributable to beneficiaries not residing
in California, an estate income tax certificate must be obtained from the
Franchise Tax Board before the court will order final distribution. See
Revenue and Taxation Code §19513 and Title 18 CCR §19513 and
CRC Rule 7.551.
(Eff. 7/01/04)
D. STATUTORY COMMISSIONS AND FEES
All parties and counsel are directed to CRC Rules 7.700 and 7.701.
(Eff. 1/01/04)
(1) PAYABLE AFTER COURT ORDER
Statutory commissions and fees (herein "statutory compensation") are payable
only after a Court order authorizing them.
(2) BOTH HALVES OF COMMUNITY PROPERTY PROBATED
If both halves of the community property are properly included in the
probate proceeding, statutory compensation calculated on both halves of the
community property will be allowed.
(3) CALCULATION
Unless statutory compensation is waived, calculation of the statutory
compensation (including calculation of the fee base) and any prior payments
of statutory compensation must be included in the petition for compensation.
(4) ALLOWANCE ON ACCOUNT
Allowances on account of statutory compensation will generally be allowed in
proportion to the work completed.
(5) ACCOUNTING WAIVED
Where the accounting is waived, the basis of the statutory compensation
shall be the inventory value of the estate plus or minus gains or losses on
sales. Receipts during administration may not be used to determine the basis
for statutory compensation. Such gains or losses must be reflected in the
report of the personal representative.
(6) PAYMENT OF COSTS, FEES, AND COMMISSIONS WHERE CASH INSUFFICIENT
Where the estate at final distribution has no cash or insufficient cash to
pay costs, attorney’s fees, and/or personal representative's commissions, an
explanation of the source of payment of these obligations must be submitted.
E. COMPENSATION FOR EXTRAORDINARY SERVICES
(1) EXPLANATION REQUIRED
A detailed explanation of the extraordinary services performed and the
amount of compensation requested for such services must be separately stated
in a declaration under penalty of perjury executed by the person rendering
the services. See also the standards set forth in Section 9.G. The
explanation must include the statement of facts required by CRC 7.702.
(Eff. 1/01/04)
The Court may consider the amount of statutory fees when determining
compensation for extraordinary services.
(2) COURT APPEARANCE
In all cases in which there is a request for compensation for extraordinary
services, the attorney for the personal representative or the personal
representative must be present at the hearing, unless the matter is on the
approved calendar.
(3) ALLOWANCE ON ACCOUNT
Allowances on account of compensation for extraordinary services ordinarily
will not be allowed.
F. COSTS
Where reimbursement for costs incurred is requested by the
personal representative or attorney, the cost items advanced by such party
must be separately stated with a description of each cost item.
G. COMPENSATION FOR GUARDIANS,
CONSERVATORS, TRUSTEES, AND THEIR COUNSEL, AND FOR COUNSEL FOR A CONSERVATEE
OR WARD
A petition for compensation of a guardian, conservator,
trustee, and counsel, or for counsel for a conservatee or ward, must be
accompanied by a complete statement of the services rendered, an explanation
of the value or benefit of those services to the estate, and the total
amount requested for such services, made under penalty of perjury and
executed by the person rendering the services. Where a trust accounting that
is submitted for court approval shows payments made to the trustee, guardian, conservator, or their counsel, or counsel
for a ward or conservatee, it must be accompanied by the information described
in this paragraph, even though the trust instrument may provide for such
payments without requiring court approval.
(Eff. 1/01/08)
A conservator or guardian who is a professional may not
necessarily be compensated for all services rendered at that person's
ordinary professional rate. Requests for fees by family-member conservators,
including registered domestic partners,
for visits to the conservatee will ordinarily not be approved.
(Eff. 7/01/08)
H. NO COMPENSATION WITHOUT COURT ORDERS
There is no authority for paying any compensation to an
executor, an administrator, a guardian, a conservator, or an attorney for
any such fiduciary, or an attorney for the conservatee or ward, from the
estate in advance of a Court order authorizing such payment. There is no
authority for paying any compensation to the trustee or the attorney for the
trustee from a trust which CRC 7.903 applies in advance of a Court
order authorizing such payment.
(Eff. 7/01/05)
I. PROPERTY TO BE DISTRIBUTED AND DISTRIBUTEES MUST BE
LISTED
A petition for distribution must describe in detail all
property to be distributed as set forth in CRC 7.651-652.
(Eff. 7/01/04)
An order of distribution must be drafted so that it is complete without
reference to the petition, and without reference to any documents that are
not part of the order. Complete legal descriptions of all assets (e.g., real
property, securities, and security interests) and the full names of all
distributees must be set forth in the order. It is suggested that an order
of distribution include the current address of devisees of real property and
the assessor's parcel number of the property.
J. AGREEMENTS FOR DISTRIBUTION OF ASSETS
If distribution is to be other than according to the terms
of the will or the laws of intestate succession, there must be on file a
written agreement signed by all parties affected by the distribution.
K. FILING OF RECEIPTS FOR PRELIMINARY DISTRIBUTIONS
Receipts for property distributed pursuant to a petition for
preliminary distribution must be on file before the Court will approve a
petition for final distribution.
(Eff. 7/26/00)
Probate Rules: Summary -
Intro - 1 -
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List of attached Probate local forms
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