Tentative Ruling: Estate of Ursula Elisabeth Benham

Case Number

22PR00317

Case Type

Hearing Date / Time

Mon, 03/09/2026 - 08:30

Nature of Proceedings

Final Distribution

Tentative Ruling

Probate Notes:

Appearances are required.

The following must be submitted:

Proof of Service of Notice of Hearing (Form DE-120).  Notice must be given 15 days prior to hearing, served on all known heirs and devisees, as well as on the Personal Representative (if not the petitioner) and special notice requestors.  (Prob. Code, §§ 11601 & 1220.)

Notice must be sent to the person, not the person’s representative. (§1220.) 

Amended Corrected Inventory and Appraisal. Petitioner filed the following Inventory and Appraisal Documents with the Court:

March 29, 2023 - Inventory and Appraisal – Partial no. 1

January 18, 2024 – Final Inventory and Appraisal

The partial Inventory and Appraisal contained two items of property: 1) a retirement account, and 2) a “50% community property interest in residential real property located at 17440 River Lane, Guerneville, CA.” 

The Final Inventory and Appraisal listed only “Interest in the Estate of a previously deceased spouse which consists of real property located at 17440 River Lane, Guerneville, CA 95446, described as follows: 50% interest…”

It appears from the statutory fee calculation at paragraph 25 of the petition that the interest listed in the Final Inventory and Appraisal is the same interest in the River Lane property as the 50% interest listed in the partial Inventory and Appraisal, thus labeling the Inventory and Appraisal “Final” is improper and creates confusion by adding what could be interpreted as the other half of the property interest in the River Lane property.

“An Inventory and Appraisal shall be combined in a single document.”  (Prob. Code, §8800(a) [emphasis added].)  “The personal representative may file partial inventories and appraisals where appropriate under the circumstances of the particular case…” (Prob. Code, §8800(c).) 

The values of the property inventoried must be appraised as of the date of death of the decedent.  (Prob. Code, §8802 [“The inventory and appraisal shall separately list each item and shall state the fair market value of the item at the time of the decedent’s death in monetary terms opposite the item.”]

Therefore, it is recommended the Court order the Petitioner to file a First Amended Inventory and Appraisal – Corrected, list all of the inventory thus marshalled in that amendment, and include only appraisal values as of date of death.  It is recommended the Court strike the Final Inventory and Appraisal filed on January 18, 2024, as not filed in conformity with California law pursuant to CCP section 436(b).

Supplement to the Petition.  The petitioner requests reimbursement of $39,339.05 at paragraph 12 of the petition, but those reimbursements appear to be the same claims that were adjudicated in the creditor’s claim of Erik Benham that was finalized after evidentiary hearing.  A supplement is required to explain why the claims are similar, and justify the payment of those claims.

Accounting or Waivers.  Each person entitled to distribution from the estate may waive a final account by 1) filing a written waiver of account (Prob. Code, § 10954, subd. (a)(1)); OR by filing 2) proof of adequate provision for satisfaction in full of the person’s interest (Id., subd. (a)(2)).

There are no waivers on file.

The final account must be submitted, if not waived. (Prob. Code, § 10951.)  The final account must contain all items listed in Probate Code section 1061:

• (1) The property on hand at the beginning of the period covered by the account, which shall be the value of the property initially received by the fiduciary if this is the first account, and shall be the property on hand at the end of the prior account if this is a subsequent account.
• (2) The value of any assets received during the period of the accounting which are not assets on hand as of the commencement of the administration of an estate.
• The amount of any receipts of income or principal, excluding items listed under paragraphs (1) and (2) or receipts from a trade or business.
• Net income from a trade or business.
• Gains on sales.
• The amount of disbursements, excluding disbursements for a trade or business or distributions.
• Loss on sales.
• Net loss from trade or business.
• Distributions to beneficiaries, the ward or conservatee.
• Property on hand at the end of the accounting period, stated at its carry value.

Because an accounting is required, the Final Report must include the following:

• A description of all sales, purchases, changes in the form of assets, or other transactions occurring during the period of the account that are not otherwise readily understandable from the schedule. (Prob. Code, § 1064(a)(1)) (e.g. costs advanced by PR or attorney)
• An explanation of any unusual items appearing in the account. (Prob. Code, § 1064(a)(2)) (e.g. if no cash, information regarding the source of funds that will be used to pay the fees, since fees must be paid out of the estate (Prob. Code, § 10831(d))
• A statement of all compensation paid from the assets subject to the account to the fiduciary or to the attorneys for the fiduciary other than pursuant to a prior court order. (Prob. Code, § 1064(a)(3))
• A statement disclosing any family or affiliate relationship between the fiduciary and any agent hired by the fiduciary during the accounting period. (Prob. Code, § 1064(a)(4))
• An allegation disclosing whether all of the cash has been invested and maintained in interest bearing accounts or in investments authorized by law or the governing instrument, except for an amount of cash that is reasonably necessary for the orderly administration of the estate.  (Prob. Code, § 1064(a)(5))

Supplement re: Statutory Fee Recalculation.  The Statutory Fee in this case is miscalculated due to the erroneous Inventory and Appraisals, thus must be recalculated when the Amended Inventory and Appraisal – Corrected is filed.

The formula for calculation of statutory compensation is set out in Probate Code §10800(a). Compensation is 4 percent on the first $100,000, 3 percent on the next $100,000, 2 percent on the next $800,000, 1 percent on the next $9 million, one-half of 1 percent on the next $15 million, and a reasonable amount to be determined by the court on amounts greater than $25 million.