IN THE MATTER OF HWA CHA CROUCH

August 3, 2026 Dept. 9 Probate Tentative Rulings

3. 25PR0342 IN THE MATTER OF HWA CHA CROUCH FINAL DISTRIBUTION HEARING

Letters Testamentary were issued on February 2, 2026, granting Petitioner full authority under the Independent Administration of Estates Act.

A Final Inventory and Appraisal was filed on April 3, 2026. Decedent owed no real property at the time of death and thereby no change of ownership statement was filed as provided in section 480 of the California Revenue and Taxation Code.

Waivers of Account were executed by all of the heirs entitled to distributions under the estate. No Waivers of Notice were executed.

No Proof of Service of Notice of the hearing on the Petition was filed. No one has filed a request for special notice in this proceeding. Although Petitioners are the only heirs by intestate succession, the estate is bequeathed by the Will to a Trust, and the Trust document is not on file with the Court. There may be other beneficiaries of the Trust who require notice of the Petition.

The proposed distribution of the estate includes the property of the estate, together with any other property of the decedent not now known or discovered, distributed to decedent’s trust as “Monica Marie Chaidez and Pamela Choe Leonard as co-trustees of the Richard Lee Crouch and Hwa Cha Crouch Revocable Trust.”

Per Local Rule 10.07.12 Petitions for final distribution must include a report of the following: 1. That no federal or California estate taxes are payable or that they have been paid; 2. That income taxes and all other taxes (e.g. supplemental real property taxes or personal property taxes, if any, have been paid or otherwise provided for. If estate taxes are payable or paid: 1) the petition shall set forth whether said taxes were prorated pursuant to Probate Code section 20100, et seq., or the provisions of the will; and 2) the petition must reflect whether or not there are non-probate assets includable in the gross estate for estate tax purposes. Petitioner confirms that no federal or California estate taxes are payable, nor are any California or federal income or personal property taxes payable. The Petition requests:

1. The administration of the estate be brought to a close;

2. The Waivers of Accounting of Petitioners as Personal Representatives are allowed;

August 3, 2026 Dept. 9 Probate Tentative Rulings

3. All the acts and proceedings of Petitioners as Personal Representatives as alleged in the Petition be confirmed and approved;