Verificación del comportamiento del ma rco por a mbos mé todos.

1. Allegations re Creditors’ Claims. The petition for final distribution (whether or not on waiver of accounting and whether or not the personal representative is acting under IAEA) must list all creditors’ claims presented to the personal representative (even if not filed with the Court) and indicate the disposition of each claim, the name of the claimant and the amount paid. If any claim has been rejected, the date of service of notice of rejection must be stated, as well as its disposition, whether by lawsuit or otherwise. The petition must also state that the time for filing claims has expired and that all known or reasonably ascertainable creditors of the estate described in Probate Code §9050 received notice described in Probate Code §9052 or are within the class of creditors described in Probate Code §9054. This information must be set forth in the petition for final distribution even though it may have been presented to the Court in whole or in part in prior accountings or petitions for distribution.

2. Allegations Relating to Independent Acts. The petition must list and describe all independent acts taken without prior Court approval and if notice of the proposed action was required, the petition must contain an allegation that the notice period for the notice of proposed action was met or waived and no objections were received. The originals of the notice of proposed actions with attached declarations of mailing must be available but need not be filed with the Court.

3. Payment of Taxes. The petition for final distribution must address the question of the source of the payment of the federal estate tax and

California estate tax, if any. If the will has a clause directing the payment of the taxes out of the residue of the estate, this should be alleged. If, on the other hand, there is no tax clause or there is a tax clause which does not direct the source of the payment, the amounts required to be prorated or charged must be stated. The final account must show the computation

and the order for final distribution must show the proration. The caption of the petition, notice and decree must indicate the death taxes are prorated.

4. Retention of a Reserve. The order of final distribution must specifically set forth the use that may be made of the retained funds (e.g., income taxes, closing costs, property tax assessments, etc.). The application for final discharge must show the disposition of all amounts held in reserve and receipts must be filed for any distribution.

5. Franchise Tax Board Clearance. On the filings of a final account or report, if the estate exceeds $1,000,000 at the date of death and if $250,000 or more is distributable to nonresident beneficiaries, the

certificate of the California Franchise Tax Board required by Revenue and Taxation Code §19513 must be on file.

6. California Inheritance Tax. In Inheritance Tax Report and Order Fixing Tax must be filed prior to final distribution in estates where the decedent died prior to June 8, 1982.

7. Election of Surviving Spouse to Administer. If the surviving spouse elects to probate assets that are distributable directly to him/her, the surviving spouse must file a statement that he/she has been fully informed about the reasons for a probate (rather than, e.g., a Spousal Property Petition) and the consequences thereof, including potential delay and increased fees.

8. Allegations re Health Care Benefits. The first report of administration of a decedent's estate must contain the allegations required by Probate Code §9202 and 215 and that four months have elapsed since the notice was sent or that no such notice is required. This notice is required if decedent or his/her predeceased spouse received MediCal benefits.

9. In General.

a. A petition for final distribution, whether or not an account is waived, must list assets on hand and list and describe the property to be distributed, either in the body of the petition, or by a schedule in the accounting, or in a separate exhibit incorporated in the petition by reference. Description by reference to the inventory is insufficient. Real property must be described by legal description. b. The petition for final distribution must state specifically how the

estate is to be distributed, including the amount of cash (as of a date certain) distributable to each beneficiary. A general allegation that distribution is "in accordance with the terms of the will" or "in accordance with the laws of intestate succession" is insufficient. c. When the petition seeks a non-pro rata distribution, it must show

the computation on which the proposed distribution is based. Consents of interested beneficiaries must be filed.

d. Whether or not an accounting has been waived, the order of distribution must set forth specifically the manner in which the estate is to be distributed by showing the distributee's name and a

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property, and the amount of cash (as of a date certain) to be distributed. This must be in the body of the order. Mere reference to allegations in the petition is insufficient and not acceptable to the Court. Schedules attached to the order are also unacceptable. e. The order shall provide that the savings institution or other

depository holding blocked funds belonging to the estate draw checks payable to the named distributees. Funds held in blocked accounts in lieu of bond will not be released to the personal representative for distribution.

f. Receipts for any preliminary distribution must be on file prior to the approval of final distribution.

14.76 Family Allowance (Probate Code §§ 6540-6545).

A. Necessary Allegations of Petition. All petitions for family allowance must state