Estate of George Stephen Cochran

Case Number

23PR00491

Case Type

Hearing Date / Time

Mon, 12/15/2025 - 08:30

Nature of Proceedings

Petition for Final Distribution

Tentative Ruling

Probate Notes:

The following must be submitted:

Proof of Service of Notice of Hearing (Form DE-120) on Personal Representative of Michelle Lynn Massey.  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.)  The proof on file does not indicate Ms. Massey’s estate received notice.

Amended Final Inventory and Appraisal – The Final Inventory and Appraisal does not meet the requirements outlined in the Probate Code, specifically as follows:

• Contain certification that Change in Ownership Statement was filed with county recorder or assessor, unless decedent owned no real property (Prob. Code, 8800, subd. (d)) (i.e. Petitioner must file the appropriate notice indicated in Paragraph 5b, and check that box.)

Amendment to the Petition.  Petitioner alleges at paragraph 17 that Petitioner did not take any action under the IAEA without prior court approval, but then admits at paragraph 29 that the only item of property in the Inventory and Appraisal (a home) was sold, and there is no record that Petitioner sought court confirmation of that sale.  An amendment to the petition clarifying giving the requisite information is required.

Supplement to the Petition. The proposed distribution differs from the distribution ordered by Decedent’s Last Will and Testament. Specifically, there is no request to distribute the residue of Decedent’s estate to Michelle Lynn Massey, nor any indication that the music rights indicated in the Last Will and Testament of Decedent have lapsed or adeemed.

A supplement is required to explain why distribution is different and must be accompanied by Points and Authorities explaining how this court has authority to make a distribution different from the will.

Accounting or Waiver by Personal Representative of Estate of Michelle Lynn Massey.  There is no waiver of the account by Michelle Lynn Massey on file.  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)).

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.

Supplement re: Escrow Statement.  Real property was sold, but no Escrow Statement is on file.  The escrow statement is a requisite filing to satisfy the final report requirements of the Probate Code (Prob. Code, § 10954(c)(1)), and the California Rules of Court (Rule 7.550):

Allegations of all actions taken under IAEA, including:

• sales, purchases, or exchanges of assets (CRC, Rule 7.550(b)(2))
• changes in the form of assets (CRC, Rule 7.550(b)(3))
• assets on hand (CRC, Rule 7.550(b)(4))
• a list of costs of administration, IF reimbursement of administration costs is requested  (CRC, Rule 7.550(b)(7))
• a list of the amount of any fees or commissions paid or to be paid (CRC, Rule 7.550(b)(8)), and the calculation of such fees or commissions as described in CRC, Rule 7.705(b) (CRC, Rule 7.550(b)(9))

The requirements of Rule 7.550(b) mandate an escrow statement for any sale of real property must be submitted in support of the final report.

Supplement re: Preliminary Distribution.  Petitioner alleges at paragraph 28 that preliminary distribution of $55,000 was made.  The Court did not approve this distribution, nor was any request made to distribute. 

Probate Code section 10520 grants limited authority to personal representatives with IAEA powers to make preliminary distributions without first seeking the approval of the court. IF 1) the time for filing claims has expired, (i.e., 4 months after letters are issued), and 2) it appears that the distribution may be made without loss to creditors or injury to the estate or any interested person, then 3) after giving notice of proposed action (Prob C §10510) a personal representative may distribute the following:

(a) Income received during administration to the persons entitled under Chapter 8 (commencing with Section 12000) of Part 10.

(b) Household furniture and furnishings, motor vehicles, clothing, jewelry, and other tangible articles of a personal nature to the persons entitled to the property under the decedent’s will, not to exceed an aggregate fair market value to all persons of fifty thousand dollars ($50,000) computed cumulatively through the date of distribution. Fair market value shall be determined on the basis of the inventory and appraisal.

(c) Cash to general pecuniary devisees entitled to it under the decedent’s will, not to exceed ten thousand dollars ($10,000) to any one person.

(Prob. Code, §10520.)

All other preliminary distributions require prior court authorization via petition and a noticed hearing.

Petitioner must submit supplement explaining what was distributed, and why that property was not listed in the Final Inventory and Appraisal.

If the documents curing these deficiencies are not processed by 8:00 a.m. on December 12, 2025, it is recommended that the matter be continued to a date to be set by the Court at the hearing, unless the party appears and requests a different date, or submits a request for a different continuance date prior to the hearing. (Local Rule 1721(c)(2)(A-B).)  If the matter is continued, documents must be submitted at least 10 days prior to the new hearing date to be considered.

 

Due to staffing limitations, processing times may be delayed. To assist in processing, attorneys and parties should include the next court date in the “Filing Description” field provided by the electronic service provider. That field is also used for further descriptions of the document being e-filed, so be sure to put the calendar date FIRST in the field – BEFORE any further description of the document being e-filed (e.g.: 06/28/16 For XYZ).