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Chapter 10 (Rules 4.55 to 4.68): the description of assets (Rule 4.55); asset distribution (Rule 4.56); allegations re character of assets (Rule 4.57); agreements for distribution and assignment of assets (Rules 4.58 and 4.59); the heirs of a predeceased spouse when the decedent dies intestate (Rule 4.60); distribution to persons under conservatorship or guardianship, to minors, to the representative of a deceased heir or beneficiary and to intestate heirs (Rules 4.61 to 4.64); interest on general pecuniary legacies (Rule 4.65); the additional requirements and tax procedures for final distribution (Rules 4.66 and 4.67); and preliminary distribution under Section 11621 (Rule 4.68).
California > First Appellate District > San Mateo County > Superior Court of California, County of San Mateo
CHAPTER 10. DISTRIBUTION OF PROBATE ESTATE Rule 4.55 Description of Assets The petition for 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, 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 shall be described by legal description in the body of the decree of distribution. (Adopted, effective July 1, 1996) Rule 4.56 Asset Distribution The petition for distribution must state specifically how the estate is to be distributed. 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. The petition must show the computation on which the proposed distributions are based. Whether or not an accounting has been waived, the decree of distribution must set forth specifically the manner in which the estate is to be distributed by showing the distributee's name and a description of the property or cash, including bank account location, number and amount, to be distributed. Mere reference to the allegations of the petition is insufficient and not acceptable to the Court. (Adopted, effective July 1, 1996) Rule 4.57 Allegation re Character of Assets Whether the decedent died testate or intestate, the petition for distribution must contain an allegation as to the separate or community character of the property in all cases where the character of the property may affect distribution. (Adopted, effective July 1, 1996) Rule 4.58 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. (Adopted, effective July 1, 1996) Rule 4.59 Assignment of Assets If distribution is to be made to an assignee of an heir, devisee or legatee, the assignment and the terms thereof must be on file. (See Section 11604.) (Adopted, effective July 1, 1996) Rule 4.60 Allegations re Heirs of Predeceased Spouse When Decedent Dies Intestate If an intestate decedent leaves neither issue nor surviving spouse and the decedent had a predeceased spouse, the petition must either set forth the names, addresses and line of blood relationships of the heirs who take by virtue of Sections 6402 and 6402.5 or affirmatively allege that there is no heir who takes by virtue of either section. (Adopted, effective July 1, 1996) Rule 4.61 Distribution to Persons Under Conservatorship or Guardianship The decree should provide for distribution of the property to the minor or the conservatee rather than to the guardian or conservator, but must provide that actual payment or delivery be made to the guardian or conservator. (Adopted, effective July 1, 1996) Rule 4.62 Distribution to Minors Where delivery of the assets is to be made to the minor's parent pursuant to Section 3401, the declaration by complying with the provisions of that section must be on file before the decree is signed. Where a depository is to be used, the receipt and agreement of the depository must be filed as required under Section 2328. If distribution is made to a custodian under Section 3900 et seq., a declaration complying with the appropriate section thereunder must be on file. (Adopted, effective July 1, 1996) Rule 4.63 Distribution to Representative of Deceased Heir or Beneficiary When an heir or beneficiary dies during the administration of an estate, the decree shall provide for distribution to the personal representative of his estate (Sections 11801 and 11802) or, where applicable to the person(s) entitled thereto under Sections 13100-13105. (Adopted, effective July 1, 1996) Rule 4.64 Distribution to Intestate Heirs The relationship of heirs who take by intestacy shall be sufficiently described to permit the Court to determine whether the laws of intestate succession have been properly applied. If an heir takes by right of representation, the petition must indicate parentage and the approximate date of the parent's death. (Adopted, effective July 1, 1996) Rule 4.65 Interest on General Pecuniary Legacies The Court will strictly enforce the policy set forth in Sections 12000 - 12007 and Estate of Hubbell (1932) 216 Cal. 574, and will order payment of interest at the statutory rate on all general pecuniary legacies not paid within one year from the date of decedent's death unless payment of interest is waived in the will. (Adopted, effective July 1, 1996) Rule 4.66 Additional Requirements Re: Final Distribution A. Allegations re Creditor's Claims: The petition for final distribution (whether or not on waiver of accounting and whether or not the personal representative is acting under the I.A.E.A.) must list all creditors' claims presented and indicate the disposition of each claim. If any claim has been rejected, the date of service of notice of rejection must be stated, as well as its disposition, whether by suit or otherwise. 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. B. Allegations Relating to Independent Acts: The petition for final distribution must list and describe all independent acts taken without prior court approval and must contain an allegation that the 15-day advice of proposed action was waived or duly served when required and that no objections were received. Sections 10587 - 10591. The originals of the advice of proposed action with attached declarations of mailing must be available but need not be filed with the Court. If certain acts have been properly reported in a prior petition for distribution, they need not be repeated. C. Retention of a Reserve: The decree of final distribution must specifically set forth the use that may be made of retained funds (e.g., income taxes, closing costs, etc.). D. No petition for final distribution will be accepted for filing or considered by the Court unless an inventory and appraisement marked final or complete has already been filed. (Adopted, effective July 1, 1996, Amended, effective January 1, 2000; Amended, effective July 1, 2024; Amended, effective July 1, 2025) Rule 4.67 Tax Procedures re Final Distribution 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 so alleged. If, on the other hand, there is no tax clause or there is a tax clause which does not direct the source of payment, the amounts required to be prorated or charged must be stated. (Adopted, effective July 1, 1996) Rule 4.68 Preliminary Distribution Under Section 11621 In addition to the requirements contained elsewhere in this chapter, the petition must state the approximate net value of the property remaining in the estate after the proposed distribution and an estimate of the total amount of unpaid taxes, unpaid claims and other liabilities. The Court prefers an inventory and appraisement which includes the property to be distributed be on file. (Adopted, effective July 1, 1996, Amended, effective January 1, 2000)
CHAPTER 10. DISTRIBUTION OF PROBATE ESTATE Rule 4.55 Description of Assets The petition for 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, by a schedule in the accounting, or in a separate exhibit incorporated in the petition by reference. Description by reference to the inventory
Reviewer note: Composed 2026-10-08 (California T4 San Mateo build 2026-10-08) from BenchPath custody ca/t4/ca-san-mateo/docs/local-rules/localrules.pdf (the court's rule book, “Local Court Rules As Amended Effective July 1, 2026”, as fetched 2026-10-08; 2288146 bytes, sha256 339b824c762c382bbe9451825137a370ed61c341ed5b7f53b448b46bb3dcca2b; 234 pages) with the shared verbatim composer (v2 reflow) over the Introduction and Divisions I to XI (PDF pages 33 to 210, each division's contents pages left out): each page's running header (“Superior Court of California, County of San Mateo”), its running label (the division's label, the page number and the page's revision date) and each division's “Return to Table of Contents” link box removed as chrome; lines reflowed into the rules' paragraphs; seven rule citations the reflow broke at a line end rejoined, the Court Schedule of Attorney Fees (Rule 6.1.1; a table printed without rules) set one printed row a line, and sixteen paragraph and heading breaks the reflow ran together set back - among them Division III's headings 3.8, 3.9 and 3.13, printed without the word “Rule” (24 whitespace-only fixes); Divisions II, IV and VI cut at their chapter headings, which reassemble them (Division II's Chapter 3 is “[RESERVED]”: its heading alone, no card); no struck character (the strike report); proof 1 (whitespace-only) and proof 2 (same character multiset as the text layer minus chrome) pass. The cover, the table of contents, the filing instructions, the List of Currently Effective Rules, the divisions' contents pages, Attachment I (the local court forms list) and the index belong to no chapter.
Division XI: information forms for data processing (Rule 11.2); required action - action taken on all calendared cases and a future date always set (Rule 11.19); and pro tem judges - an attorney named as a plaintiff in a civil or small claims case may not sit as a judge pro-tem during the case or within six months following its resolution, nor one named as a defendant in two or more such cases (Rule 11.22). Rules 11.1, 11.3 to 11.5, 11.7 to 11.18, 11.20 and 11.21 are repealed, and Rule 11.6 (voluntary arbitration; see Local Rule 10.2) was repealed and renumbered.
Duval County's indigent-defense and magistration rules under the Texas Fair Defense Act (S.B. 7): who may be booked into the county jail and on what paper; arrest-case numbering; presentment to a magistrate within 48 hours (art. 15.16); the magistrate's warnings, counsel inquiry, interpreter duty, indigence determination and appointment of counsel within 24 hours of a request; the alternative appointment plan under art. 26.04(g)-(h) with annual applications, seven attorney categories (capital, first and second degree, third degree/state jail/misdemeanor, competency, appeals, post-conviction, extradition), CLE and experience standards, random rotation within each category, written acceptance within 48 hours, first contact by the end of the next working day, replacement and suspension of counsel, fee applications within five days of completing services and the compensation attachment ($500 pleas; $175/$150 hourly; $1,400 per jury-trial day; appellate caps); bail schedules by offense class with a personal bond office (fee $20 or 3%), pre-trial supervision and revocation hearings within two working days; arraignment settings and notice; repeal of conflicting rules.