Estate of Moises Solano

Sec. 16007). Thus, any losses incurred for capital gains reduction should be accompanied by proof that the profits earned from the appreciation of trust assets does not outweigh the tax consequences. Stated more simply, if the trust is making money (which it is the fiduciary duty of a trustee to do), then taxes are appropriate to the degree that the taxes do not negate the gains.

Discrepancy no 2: "Fiduciary Commissions" are listed at $2,627.32 (for a total of $5,254.64) for each co-trustee, without further explanation. A "commission" is a payment derived from a percentage of a gain on sale. If these "commissions" are the fees this court approves for the trustees, the entry needs to be labeled a trustee fee. A supplement is required to explain why the co-trustees are paid commissions, and what the commission is paid on.

Discrepancy no 3: Trustee fees requested are calculated as a percentage of the trust value, without any explanation of the actual work the trustees performed, or billing statements of the hours spent on the tasks performed. This is not a reasonable fee. "[I]f the trust instrument provides for the trustee's compensation, the trustee is entitled to be compensated in accordance with the trust instrument. (Prob. Code, Sec. 15680.) "If the trust instrument does not specify the trustee's compensation, the trustee is entitled to reasonable compensation under the circumstances." (Prob. Code, Sec. 15681.)

The appropriateness of the trustee fees are tempered by Rules of Court, Rule 7.776, which contains factors the Court must look to in order to determine the reasonableness of the request. Trustee fee awards are analyzed pursuant to the factors listed in CRC, Rule 7.776. As such, trustees must submit documentation of the hours spent, nature of work performed, rate charged, etc. In this case, the Court cannot determine the reasonableness of the trustee fee as a result of no billing statements.

Denials or reductions of similar requests have been upheld for the following reasons: "But the custom in the community as to charges by corporate trustees is only one of many factors which the Supreme Court has said that a judge must consider. Among the other factors, the routine character of the work done stands out clearly. As to the factor of time actually spent by the trustee, the trustee chose not to apprise the court concerning this matter. It appears, however, that what the trustee did would have consumed very few hours." (Estate of Nazro (1971) 15 Cal.App.3d 218, 221-222.)

PLEASE NOTE: Supplements must be served on all persons entitled to notice of the petition. (CRC, Rule 7.53(b) ["A supplement to a pleading does not require additional notice of hearing, but a copy of a supplement to a pleading must be served if service of a copy of the pleading was required, unless waived by the court."].)

Tentative Ruling: Estate of Moises Solano Tentative Ruling: Estate of Moises Solano Case Number

Case Type Decedent's Estate Hearing Date / Time Wed, 11/29/2023 - 08:30 Nature of Proceedings Petition for Probate and Letters Testamentary Tentative Ruling The following must be submitted: Proof of Publication. No proof of publication was filed.

Jurisdiction of the Probate Court is obtained by publication in accordance with Probate Code section 8121. (Prob. Code, Sec. 8003(b).) Publication requires the notice to be published in a newspaper adjudicated as a newspaper of general circulation in the city of decedent's residence (Prob. Code, Sec.Sec. 8121, 7122) and to contain the substantially same language and format shown in Probate Code section 8100. If the city of decedent's residence has no newspaper adjudicated as a newspaper of general circulation, publication must occur "in a newspaper of general circulation in the county which is circulated within the area of the county in which the decedent resided or the property is located." (Prob. Code, Sec.8121(b).)

Proof of Service of Notice of Hearing (Form DE-121). 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, Sec.Sec. 8100 & 8110.) Notice must be sent to the person, not the person's representative. (Sec.1220.) No such document was filed.

If the documents curing these deficiencies are not processed by 8:00 a.m. on November 27, 2023, 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).