San Diego — Petition for Final Distribution of Decedent’s Estate PR-165 (Rev: 5/26)

Source: https://www.sdcourt.ca.gov/sites/default/files/sdcourt/generalinformation/forms/probateforms/pr165.pdf

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ATTORNEY OR PARTY WITHOUT ATTORNEY (Name, State Bar number, and address): FOR COURT USE ONLY

TELEPHONE NO.: FAX NO. (Optional):
EMAIL ADDRESS (Optional):
ATTORNEY FOR (Name):

SUPERIOR COURT OF CALIFORNIA, COUNTY OF SAN DIEGO CENTRAL DIVISION, CENTRAL COURTHOUSE, 1100 UNION ST., SAN DIEGO, CA 92101

ESTATE OF

PETITION FOR FINAL DISTRIBUTION OF DECEDENT’S ESTATE: CASE NUMBER Account Waiver of Account Payment of Statutory Fees Payment of Extraordinary Fees Reimbursement of Costs Reserve Extension of Letters Other Orders

1. Petitioner(s)’ name, address, and relationship to decedent:

2. Decedent died testate intestate on _______________ (date).

3. Petitioner was appointed Executor Administrator with Will Annexed Administrator Special Administrator with General Powers on ______________ (date).

4. Will dated _______________ and Codicil(s) dated ______________________________ were admitted to

   Probate by order of this court.

5. Petitioner was authorized to administer the estate with full limited authority under the Independent
   Administration of Estate Act (“IAEA”).

6. Petitioner’s report covers the period of _______________ (date of death) through _______________ (date).

7. a. ACCOUNT: Summary of Account and accounting schedules are attached as Attachment 7a. b. WAIVER OF ACCOUNT: All heirs or beneficiaries waive the requirement of an accounting. Signed waivers are submitted herewith will be filed prior to the hearing.

8. a. More than four months have elapsed since issuance of Letters (JC Form #DE-150) and reasonable efforts were made to identify creditors of the estate. The time for filing and presenting creditor’s claims has expired. b. Notice of Administration to Creditors (JC Form #DE-157) was given to all known creditors within four months after Letters (JC Form #DE-150) were first issued or within 30 days after the personal representative first had knowledge of the creditor was not required as there were no creditors.

9. a. Other than taxes or creditor claims addressed in this petition, petitioner has no reason to believe any public entity listed in Probate Code section 9201 has a basis for making a claim against the estate. b. Notice pursuant to Probate Code section 9201 was sent as follows:

   Agency Date Mailed

   State Board of Equalization

   Department of State Hospitals

   Employment Development Department

SDSC PR-165 (Rev. 5/26) PETITION FOR FINAL DISTRIBUTION OF DECEDENT’S ESTATE Prob. Code, §§ 10831, 10900, 10951, Optional Form 10954, 11620,11640 et seq.

ESTATE OF CASE NUMBER

10. a. Decedent did not receive and/or was not the surviving spouse or registered domestic partner of a person who received Medi-Cal benefits. Notice to California Department of Health Care Services was not required. b. Notice required by Probate Code section 9202(a) was sent to the California Department of Health Care Services on _______________ (date), with a copy of the required death certificate(s).

11. a. Petitioner knows of no heir that is or has previously been confined in a prison or facility under the jurisdiction of the Department of Corrections or the Department of Youth Authority or confined in any county jail, road camp, industrial farm, or other local correctional facility. Notice to California Victim Compensation Board was not required. b. Notice required by Probate Code section 9202(b) was given to the California Victims Compensation Board on _______________ (date).

12. Notice required by Probate Code section 9202(c) was given to the Franchise Tax Board on _______________ (date).

13. a. Decedent did not have any child support obligations owed and there is no reason to believe any existed. Notice to Department of Child Support Services was not required. b. Notice required by Probate Code section 9202(e) was given to the Department of Child Support Services on _______________ (date). Notice was not required because Letters (JC Form #DE-150) were issued before January 1, 2026.

14. The names and address of all persons entitled to notice, including those who submitted a Request for Special Notice (JC Form #DE-154/GC-035), are as follows: Name Address

    Continued attachment 14.

15. a. Probate Referee fees paid on _______________ (date). b. All costs of administration were paid, except closing expenses and fees. The estate is in a condition to close. c. At all times during administration, all surplus cash was held in interest-bearing accounts. There was no cash. d. No compensation has been paid from assets to the personal representative(s) or attorney(s) without court order. e. The estate is solvent insolvent.

16. The following Inventory and Appraisal(s) (JC Form #DE-160) has been filed with the court: Date Filed Type Amount Partial No. ________ Final Supplemental Corrected/Amended Partial No. ________ Final Supplemental Corrected/Amended

Partial No. ________ Final Supplemental Corrected/Amended Continued attachment 16. Total Inventory and Appraisal Value: SDSC PR-165 (Rev. 5/26) PETITION FOR FINAL DISTRIBUTION OF DECEDENT’S ESTATE Prob. Code, §§ 10831, 10900, 10951, Optional Form 10954, 11620,11640 et seq.

ESTATE OF CASE NUMBER

17. The estate consists of separate community quasi-community property.

18. a. No family or affiliate relationship exists between petitioner and any agent hired during administration. b. The following family or affiliates were hired:

    Name Capacity Retained Relationship

    Continued attachment 18.

19. a. No Creditor’s Claim(s) (JC Form #DE-172) has been filed. b. The following Creditor’s Claim(s) (JC Form #DE-172) was filed: Date Allowed Date Filed Claimant Claim Amount Amount Allowed Amount Denied Lawsuit Filed / Denied Yes No Yes No Yes No Yes No Yes No Continued attachment 19.

20. The following written demands for payment were received within four months after Letters (JC Form #DE-150) were first issued and were treated as filed claims and paid before the expiration of 30 days after the four-month period. The debts were justly due, paid in good faith, the amounts paid were the true amounts of the indebtedness over and above all payments and offsets, and the estate is solvent.

    Date Paid Payee Description Amount

    Continued attachment 20.

21. a. No actions were taken without prior court approval for which notice of proposed action was required. b. Petitioner took the following action(s) without court approval for which notice of proposed action was required.

    Date Action Notice Given Notice Waived Objections Received Nature of Action Taken (Name & Date) (Name & Date) (Name & Date)

    Continued attachment 21.

SDSC PR-165 (Rev. 5/26) PETITION FOR FINAL DISTRIBUTION OF DECEDENT’S ESTATE Prob. Code, §§ 10831, 10900, 10951, Optional Form 10954, 11620,11640 et seq.

ESTATE OF CASE NUMBER

22. No federal or state estate taxes are due or payable by the estate.

23. No personal property taxes are due or payable by the estate.

24. a. No California or federal income taxes are due or payable by the estate. b. A final income tax return will be filed and any taxes due will be paid by the reserve requested at item 28.

25. a. Statutory fee due to personal representative(s) ____________________ (amount) WAIVED. b. Statutory fee due to attorney(s) ____________________ (amount) WAIVED. c. Statutory fees are calculated as follows:

    (1) Total Inventory Value 4% of the first $100,000
    +
    (2) Receipts* 3% of the next $100,000
    +
    (3) Gains on Sales* 2% of the next $800,000
    -
    (4) Losses on Sales** 1% of the next $9,000,000

    .5% of the next $15,000,000

Total Calculation of Estate Total Statutory Compensation * If including receipts/gains in calculation, schedules must be attached. (Cal. Rules of Court, rule 7.550(b)(6)) ** Losses, if any, must be included in calculation and schedules attached, even if accounting is waived.

26. a. Extraordinary fee due to personal representative(s) ____________________ (amount). b. Extraordinary fee due to attorney(s) ____________________ (amount). Note: Fee Declaration(s) required by SDSC Local Rules, rule 4.16.2C.4 must be filed if requesting extraordinary fees.

27. a. Reimbursement of costs to personal representative(s) for (itemized description) _________________________ in the amount of ________________. b. Reimbursement of costs to attorney(s) for (itemized description) ______________________________________ in the amount of ________________.

28. Reserve to be withheld for taxes/tax preparation fees closing expenses County Recorder fees other: in the amount of ________________.

Note: A supplemental accounting will be required prior to discharge if the accounting is not waived and more than $10,000 is withheld.

29. Letters (JC Form #DE-150) expire(d) on _______________ (date). Petitioner requests they be extended to _______________ (date).

30. The following preliminary distribution(s) have been made: Date Date of Court Name of Recipient Asset Description Receipt(s) Approval Filed

    Continued attachment 30.

SDSC PR-165 (Rev. 5/26) PETITION FOR FINAL DISTRIBUTION OF DECEDENT’S ESTATE Prob. Code, §§ 10831, 10900, 10951, Optional Form 10954, 11620,11640 et seq.

ESTATE OF CASE NUMBER

31. Assets on hand at the end of report period:

    Total Value of Non-Cash Assets on Hand: Total Value of Cash Assets on Hand: LESS Statutory Fees: Extraordinary Fees: Reimbursement of Costs: Reserve:

Remaining Cash Assets for Distribution:

32. a. Distribution should be made by intestate succession as follows (name of each heir and relationship to decedent):

    Continued attachment 32a.

    b. Distribution should be made pursuant to decedent’s Will/Codicil(s) as follows (verbatim dispositive provisions):

    Continued attachment 32b. SDSC PR-165 (Rev. 5/26) PETITION FOR FINAL DISTRIBUTION OF DECEDENT’S ESTATE Prob. Code, §§ 10831, 10900, 10951, Optional Form 10954, 11620,11640 et seq.

ESTATE OF CASE NUMBER

33. Additional information (allegations, requests, etc.):

    Continued attachment 33.

WHEREFORE, Petitioner prays for an order of this court as follows:

1. The report and account waiver of account of personal representative is approved.
2. All acts of petitioner as personal representative, as reported to the Court, are approved.
3. a. Payment to personal representative in the amount of ____________________, for statutory fees. b. Payment to attorney _____________________________ (name) in the amount of ____________________, for statutory fees.
4. a. Payment to personal representative in the amount of ____________________, for extraordinary fees. b. Payment to attorney ______________________________ (name) in the amount of ____________________, for extraordinary fees.
5. a. Reimbursement of costs to personal representative in the amount of ____________________. b. Reimbursement of costs to attorney ______________________________ (name) in the amount of ____________________.

6. Withholding of a reserve in the amount of ____________________.

7. Letters (JC Form #DE-150) extended to expire on _______________ (date).

8. Other orders:

   Continued attachment A.

SDSC PR-165 (Rev. 5/26) PETITION FOR FINAL DISTRIBUTION OF DECEDENT’S ESTATE Prob. Code, §§ 10831, 10900, 10951, Optional Form 10954, 11620,11640 et seq.

ESTATE OF CASE NUMBER

9. Distribution of the assets of the estate is approved as follows (Include name and relationship of each heir or beneficiary and description of each asset being distributed. If real property, include the address, legal description, and assessor’s parcel number.):

   Continued attachment B. SDSC PR-165 (Rev. 5/26) PETITION FOR FINAL DISTRIBUTION OF DECEDENT’S ESTATE Prob. Code, §§ 10831, 10900, 10951, Optional Form 10954, 11620,11640 et seq.

ESTATE OF CASE NUMBER

10. Distribution of any property of the estate acquired or discovered after the court order for final distribution is made, including any unused portion of the reserve, if any, is approved as follows:

    Continued attachment C.

Date:

Type or print name Signature of Attorney

I declare under penalty of perjury under the laws of the State of California that the foregoing is true and correct.

Date:

Type or print name Signature of Petitioner

Type or print name Signature of Petitioner

SDSC PR-165 (Rev. 5/26) PETITION FOR FINAL DISTRIBUTION OF DECEDENT’S ESTATE Prob. Code, §§ 10831, 10900, 10951, Optional Form 10954, 11620,11640 et seq. Clear This Form Page 8 of 8