Chapter 3. Settlement Of Account of California Probate Code >> Division 7. >> Part 8. >> Chapter 3.
(a) The personal representative shall give notice of the
hearing as provided in Section 1220 to all of the following persons:
(1) Each person listed in Section 1220.
(2) Each known heir whose interest in the estate would be affected
by the account.
(3) Each known devisee whose interest in the estate would be
affected by the account.
(4) The Attorney General, at the office of the Attorney General in
Sacramento, if any portion of the estate is to escheat to the state
and its interest would be affected by the account.
(5) If the estate is insolvent, each creditor who has filed a
claim that is allowed or approved but is unpaid in whole or in part.
(b) If the petition for approval of the account requests allowance
of all or a portion of the compensation of the personal
representative or the attorney for the personal representative, the
notice of hearing shall so state.
(c) If the account is a final account and is filed together with a
petition for an order for final distribution of the estate, the
notice of hearing shall so state.
All matters relating to an account may be contested for
cause shown, including, but not limited to:
(a) The validity of an allowed or approved claim not reported in a
previous account and not established by judgment.
(b) The value of property for purposes of distribution.
(c) Actions taken by the personal representative not previously
authorized or approved by the court, subject to Section 10590
(Independent Administration of Estates Act).
(a) The court may conduct any hearing that may be necessary
to settle the account, and may cite the personal representative to
appear before the court for examination.
(b) The court may appoint one or more referees to examine the
account and make a report on the account, subject to confirmation by
the court. The court may allow a reasonable compensation to the
referee to be paid out of the estate.
(c) The court may make any orders that the court deems necessary
to effectuate the provisions of this section.
(a) If the court determines that the contest was without
reasonable cause and in bad faith, the court may award against the
contestant the compensation and costs of the personal representative
and other expenses and costs of litigation, including attorney's
fees, incurred to defend the account. The amount awarded is a charge
against any interest of the contestant in the estate and the
contestant is personally liable for any amount that remains
unsatisfied.
(b) If the court determines that the opposition to the contest was
without reasonable cause and in bad faith, the court may award the
contestant the costs of the contestant and other expenses and costs
of litigation, including attorney's fees, incurred to contest the
account. The amount awarded is a charge against the compensation or
other interest of the personal representative in the estate and the
personal representative is liable personally and on the bond, if any,
for any amount that remains unsatisfied.
The personal representative shall be allowed all necessary
expenses in the administration of the estate, including, but not
limited to, necessary expenses in the care, management, preservation,
and settlement of the estate.
If a debt has been paid within the time prescribed in
Section 9154 but without a claim having been filed and established in
the manner prescribed by statute, in settling the account the court
shall allow the amount paid if all of the following are proven:
(a) The debt was justly due.
(b) The debt was paid in good faith.
(c) The amount paid did not exceed the amount reasonably necessary
to satisfy the indebtedness.
(d) The estate is solvent.