Rule 7.550. Effect of waiver of account
(a) Waiver of account
Except as provided in (b), if an accounting is waived under Probate Code section 10954, the details of receipts and disbursements need not be listed in the report required under section 10954(c)(1).
(Subd (a) amended effective January 1, 2007; adopted as part of unlettered subdivision effective January 1, 2003; previously amended effective January 1, 2004.)
(b) Information required in report on waiver of account
The report required when an account has been waived must list the information required by law, including information as to:
(1)Creditors' claims;
(2)Sales, purchases, or exchanges of assets;
(3)Changes in the form of assets;
(4)Assets on hand;
(5)Whether the estate is solvent;
(6)Detailed schedules of receipts and gains or losses on sale (where an amount other than the amount of the Inventory and Appraisal is used as a basis for calculating fees or commissions);
(7)Costs of administration (if reimbursement of these costs is requested);
(8)The amount of any fees or commissions paid or to be paid;
(9)The calculation of such fees or commissions as described in rule 7.705; and
(10)For decedent's estate proceedings commenced on or after August 18, 2003, the information required by rule 7.552(a) and (b).
(Subd (b) amended effective January 1, 2007; adopted as part of unlettered subdivision effective January 1, 2003; previously amended effective January 1, 2004.)
Rule 7.550 amended effective January 1
2007 California Rules of Court - http://www.courtinfo.ca.gov/rules/index.cfm?title=seven&linkid=rule7_551
Rule 7.551. Final accounts or reports in estates with nonresident beneficiaries
(a) Final account
Under Revenue and Taxation Code section 19513 and the regulations of the Franchise Tax Board, the court must not approve a final account in an estate that has a total appraised value greater than $1,000,000 and from which more than $250,000 in the aggregate has been distributed or is distributable to beneficiaries who are not residents of California, until the executor or administrator has filed the Franchise Tax Board's state income tax certificate showing that all state personal income taxes, additions to tax, penalties, and interest imposed on the estate or the decedent have been paid or that payment has been secured.
(b) Final report
If a final account is waived under Probate Code section 10954 in an estate described in (a), the court must not approve the final report required by section 10954(c)(1) until the executor or administrator has filed the Franchise Tax Board's state income tax certificate showing that all state personal income taxes, additions to tax, penalties, and interest imposed on the estate or the decedent have been paid or that payment has been secured.
(c) Expiration date of certificate
If the certificate described in (a) or (b) is issued on the condition that the final account or report must be approved before a date specified in the certificate, the court must not approve the final account or report after that date unless the executor or administrator first files a new or revised certificate.
Rule 7.551 adopted effective January 1, 2004.
2007 California Rules of Court - http://www.courtinfo.ca.gov/rules/index.cfm?title=seven&linkid=rule7_552
Rule 7.552. Graduated filing fee adjustments
(a) Separate schedule for graduated fee information
The final account or report filed in every decedent's estate proceeding commenced on or after August 18, 2003, must include a separate schedule showing the following information:
(1)The name of each petitioner on the first-filed Petition for Probate in the proceeding;
(2)The date the first-filed Petition for Probate was filed in the proceeding;
(3)The estimated value of the estate shown in item 3, "estimated value of the estate for filing fee purposes," of the first-filed Petition for Probate in the proceeding;
(4)The filing fee paid by or for the petitioner on the first-filed Petition for Probate in the proceeding;
(5)The following information from the Inventories and Appraisals filed in the proceeding:
(A)The date each partial, supplemental, final, or corrected Inventory and Appraisal was filed;
(B)The total appraised value of the assets of the estate shown in each filed partial, supplemental, or final Inventory and Appraisal;
(C)Changes in the appraised value of the assets of the estate shown in each filed corrected Inventory and Appraisal; and
(D)The combined total appraised value of the estate shown in all filed partial, supplemental, final, and corrected Inventories and
Appraisals;
(6)A statement of the amount of filing fee that would have been payable under Government Code section 26827, as amended effective on the date the first-filed Petition for Probate was filed in the proceeding, if the total actual appraised value of the estate had been used as the estimated value for filing fee purposes (the "corrected filing fee");
(7)Calculation of the difference between the estimated filing fee paid under Government Code section 26827 on filing the first Petition for Probate in the proceeding (the "estimated filing fee") and the "corrected filing fee," as determined under (6) and subdivision (e) of this rule; and
(8)The following information concerning filing fee reimbursement payments made by a personal representative in the proceeding under rule 7.151:
(A)The amount of each payment;
(B)The date each payment was made; and
(C)The name, address, and telephone number of the payee and of any attorney of record for the payee in the proceeding.
(Subd (a) amended effective January 1, 2007.)
(b) If estimated filing fee less than corrected filing fee
If the estimated filing fee is less than the corrected filing fee, as determined under (a) and (e), the petition filed with the final account or report must allege that the difference between them has been paid to the clerk of the court. A copy of the clerk's receipt for the payment, and, if applicable, a receipt or other evidence satisfactory to the court of payment of the reimbursement required under rule 7.151, must be attached as an exhibit to the account or report.
(c) If estimated filing fee more than corrected filing fee
(1)Subject to the provisions of rule 7.151, if the estimated filing fee is more than the corrected filing fee, as determined under (a) and (e), the personal representative of the decedent's estate is eligible under this subdivision to receive a refund of the difference between them, without interest.
(2)The personal representative must apply to the court for the refund, in accordance with the court's local rules and practices for such payments.
(3)Unless authorized to retain a reserve against closing expenses that expressly is to include the court's refund payment after the personal representative's discharge, the personal representative must not apply for a discharge while an application for refund of filing fee under this subdivision is pending and before the court's refund payment is received.
(d) Refund on voluntarily dismissed Petition for Probate
(1)A petitioner that files a Petition for Probate on or after August 18, 2003, and voluntarily dismisses the petition at any time within 90 days after it is filed and before an order granting or denying the petition is filed, is eligible under this subdivision to receive a refund, without interest, of all filing fees paid in excess of the filing fees that would have been payable on the original filing date for a petition for probate of an estate valued at less than $250,000.
(2)The petitioner on a dismissed Petition for Probate under (1) must apply to the court for the refund, in accordance with the court's local rules and practices for such payments.
(e) Additional adjustment in corrected filing fee in insolvent estates
If the expenses of administration must be proportionately reduced under Probate Code section 11420 because the property in the estate is insufficient to pay them in full, the court may approve a determination of the corrected filing fee under this rule that reflects the proportionate reduction of those expenses, provided that the corrected filing fee may not be reduced below the minimum fee required by Government Code section 26827 on the date the estimated fee was paid.
(f) Sample schedule of graduated fee information
The schedule of graduated fee information required under (a) may be substantially as follows:
SCHEDULE __
Graduated Filing Fee Information
1. The first-filed Petition for Probate in this proceeding was filed on Date by name of each petitioner.
2. The estimated value of the estate for filing fee purposes shown on
the first-filed Petition for Probate in this proceeding is $______________.
3. The filing fee paid by or for the petitioners on the first-filed Petition for Probate in this proceeding was $_________.
4. The following Inventories and Appraisals have been filed in this proceeding:
Type Date Filed Appraised Value
[Partial no. __] [09/30/09] $
[Partial no. __] $
Final $
Correcting $ (or $)__________
Total appraised value of estate: $ ___________
5. Corrected Filing Fee:
Total appraised value of estate: $
Filing fee as of the date in 1 above, based on total appraised value of estate: $
Adjustment to reflect proportional reduction of expenses of administration for insolvent estate under Cal. Rules of Court, rule 7.552(e): ($ _______________)
Corrected Filing Fee: $ ___________
6. Difference between estimated and corrected filing fee:
Estimated filing fee from 3 above: $
Corrected filing fee from 5 above: ($ _______________)
Difference: $ (or $) ______
7. Filing fee reimbursements under rule 7.151:
Payee(s) Date Paid Amount
Name, address, and telephone number of each payee and attorney of record in the proceeding [10/25/09] $
(Subd (f) amended effective January 1, 2007.)
Rule 7.552 amended effective January 1, 2007; adopted effective January 1, 2004.
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