CLOSING PRO
Note: The Court is prohibited by law (Sec. 1211 of
the Estates and Protected Individuals Code [EPIC]) from providing legal advice
and completing forms. This item provides general information concerning
the procedures for closing an estate and may be useful as a guide. If you
have any questions, consider contacting an attorney for assistance.
UNSUPERVISED ADMINISTRATION (DE case type)
An
estate in unsupervised administration can be closed by filing a “Sworn Statement
to Close Unsupervised Administration” (PC 591), or a “Petition for
Adjudication of Testacy and Complete Estate Settlement” (PC 594), or a
“Petition for Complete Estate Settlement, Testacy Previously Adjudicated” (PC
593).
1. Sworn Statement to Close
Unsupervised Administration
Form Needed: (PC 591), Sworn Statement to Close Unsupervised
Administration
Filing Fee - None
Any
estate that is not in supervised administration (DA case type) may be closed by
filing a Sworn Statement to Close Unsupervised Administration (PC 591). If no objections are filed within 28 days of
submission of the Sworn Statement to the Court, a Certificate of Completion (PC
592) may also be filed, but is not necessary to close the estate.
The
Sworn Statement to Close Unsupervised Administration (PC 591) cannot be
filed until at least 5 months after the personal representative has been
appointed after all the following has been done:
·
Notice was
published and the time for presentation of creditors claims has expired.
·
The decedent's
estate has been fully administered by making payments, settlement, or other
disposition of all claims that were presented, of administration and estate
expenses, and of estate, inheritance, and other death taxes, except as
specified in the statement, including distribution of the estate property to
the persons entitled.
Note: If a
claim remains undischarged, the sworn statement must note whether the personal
representative distributed the estate subject to possible liability with the
distributee's agreement or detail other arrangements that have been made to
accommodate outstanding liabilities.
·
A copy of the
statement has been sent to all estate distributees and to all creditors or
other claimants of whom the personal representative is aware whose claims are
neither paid nor barred.
·
A full accounting
has been given in writing of the personal representative's administration to
the distributees whose interests are affected by the administration. The
account must clearly state the amount paid out of the estate in fiduciary fees,
attorney fees and other professional fees.
Note: The
accounting does not have to be filed with the court, and no particular form is
required. However, a personal representative can use the Account of
Fiduciary, Short Form (PC 583) or Account of Fiduciary, Long Form (PC
584).
Note: An Inventory (PC 577) must be presented to the
court and the inventory fee calculated and paid before the Sworn Statement to
Close Administration (PC 591) can be filed.
2.
Petition for Adjudication of Testacy and Complete Estate Settlement
Forms Needed:
(PC
594), Petition for Adjudication of Testacy and Complete Estate Settlement
(PC
596), Schedule of Distribution and Payment of Claims
Note: A final Account of Fiduciary (Short Form or Long Form,
PC 583 or
PC 584) and Inventory (PC 577) are not required to be filed with
the court as long as the estate is in unsupervised administration (DE case
type).
Note: An Inventory (PC 577) must be presented to the
court and the inventory fee calculated and paid before the Petition for
Adjudication of Testacy and Complete Estate Settlement (PC
594) can be
granted.
Filing Fee - $20.00
A “Petition for
Adjudication of Testacy and Complete Estate Settlement” (PC
594) is a
formal proceeding to settle all issues in closing an estate. It can be used:
·
In all estates
that are in unsupervised administration (DE case type), whether started by
informal application or formal petition and
·
If formal testacy
has not been determined, (i.e., whether the decedent died with or without a
will).
Note: This
petition cannot be filed until after the estate’s claims period has
passed.
If you also want
an Order of Discharge (PC 597), the following additional forms (and
Proof of Service (PC 564) that they were given to all interested
persons) must also be filed:
(PC
577), Inventory
(PC
583), Account of Fiduciary, Short Form or
(PC
584), Account of Fiduciary, Long Form
(PC
573), Notice of Appointment and Duties of Personal Representative
(PC
576), Notice Regarding Attorney Fees (if applicable)
(PC
581), Notice to Spouse of Rights of Election and Allowances, Proof of
Service, and Election
(PC
587), Notice of Continued Administration (if estate opened more than one
year)
Affidavit
of any required publications (i.e., claims, etc.)
Tax
information concerning inheritance or estate tax
Other
papers which the court may require
After either a
court hearing with proper notice to all interested persons or upon filing
Waiver and Consents (PC 561) from all interested persons, the probate
court may enter an order determining the persons entitled to distribution of
the estate under the will, and\or approving settlement, directing or approving
estate distribution, and discharging the personal representative. After
the personal representative pays the claims and makes the distributions as
listed on the Schedule of Distribution and Payment of Claims (PC 596),
the court will issue an Order of Discharge (PC 597) and close the estate
if it is satisfied that the administration is complete.
3.
Petition for Complete Estate Settlement, Testacy Previously Adjudicated
Forms Needed:
Same
as #2 above (Petition for Adjudication of Testacy and Complete Estate
Settlement), except use (PC 593)
Petition for Complete Estate Settlement, Testacy Previously Adjudicated instead
of (PC
594).
A “Petition for
Complete Estate Settlement, Testacy Previously Adjudicated” (PC 593) is
a formal proceeding to settle all issues in closing an estate. It can be used in all estate proceedings,
whether they were started by informal application or formal petition, as long
as there has been a formal determination of testacy (i.e., whether the decedent
died with or without a will) at some point during the estate administration.
Note: This
petition cannot be filed until after the estate’s claims period has
passed.
If you also want
an Order of Discharge, the procedures listed in #2 above for getting this item
must also be followed.
SUPERVISED ADMINISTRATION (DA case type)
An
estate in supervised administration must be closed by filing a “Petition and
Order for Complete Estate Settlement, Testacy Previously Adjudicated” (PC
593). Follow the instructions in #3
above.
Note: An Inventory (PC 577) and Final Account of Fiduciary (Short or
Long Form,
PC 583 or
PC 584) must be filed for all estates in
supervised administration (DA case type) as part of the closing process.
If you also want
an Order of Discharge, the procedures listed in #2 above for getting this item
must also be followed.
Filing Fee - $20.00
Rev. 1/08