DEPARTMENT: 204
`Hearing: 01/16/2024 9:00 am
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`ELECTRONICALLY
`F I L E D
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`Superior Court of California,
`County of San Francisco
`11/13/2023
`Clerk of the Court
`BY: JULIEANN LAQUINDANUM
`Deputy Clerk
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`all times since then, Petitioner has been and nowis the Executor of the decedent’s estate.
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`Petitioner was also granted the power to administer said Estate under the Independent
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`Administration of Estates Act with full authority, and which said authority has not been
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`revoked.
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`5|}3. ADMINISTRATION COMPLETED
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`Petitioner has performedall duties required of him as Executor of Decedent’s estate. The
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`estate is nowready for distribution and is in a condition to be closed.
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`8||4. NOTICE OF PROPOSED ACTION
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`Petitioner took no actions which would have required a Notice of Proposed Action.
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`10|5. FULL DISCLOSURE
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`Petitioner did not have a family oraffiliate relationship with any agent he hired during the
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`period of administration.
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`13}6. COMPLIANCE WITH PROBATE CODE §9201 AND §9202
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`The petitioner knows of no public entity to which notice is required under Probate Code
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`$9201. No notice is required pursuant to Probate Code §9202(a) for the reason that the
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`Decedent had not received any benefits under Chapter 7 (commencing with Section
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`14000) or Chapter 8 (commencing with Section 14200) of Part 3, Division 9 of the
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`Welfare and Institutions Code, nor was he married to any person who received Medi-Cal
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`benefits. No notice is required under Probate Code §9202(b) as neither the Executor nor
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`his attorney have any knowledgeor reason to believe that any heir of Decedentis or has
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`previously been confined in a prison orfacility under the jurisdiction of the Department
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`of Corrections and Rehabilitation or is confined in any county orcity jail, road camp,
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`industrial farm or other local correctional facility. Notice was provided to the Franchise
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`Tax Board as required under Probate Code §9202(c) on February 4, 2022, and said
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`agency, to date, has not filed a claim or communicated with the Executor or his attorney,
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`and Executor and his attorney do not expect a claim to be filed.
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`28|PETITIONFORFINALDISTRIBUTION,Ete.~~~~~~~~”~”~—S&PAG:E&E2
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`Case Number PES-21-304958 - ESTATE OF DONALD KEITH SKILES
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`NOTICE TO CREDITORS
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`Notice of Death and Notice to Creditors have been published for the period and in the
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`mannerprescribed by law. Within thirty days after completion of publication of said
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`Notice, an affidavit showing due publication of Notice in the manner and form required
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`by law wasfiled with the Clerk of this Court. More than four months have elapsed since
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`the first publication of Notice to Creditors, and the time for filing or presenting claims
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`has expired,
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`CREDITORS’ CLAIMS
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`All known and reasonably ascertainable creditors of the estate received the notice
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`described in Probate Code Section 9052 or are within the class of creditors described in
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`Probate Code Section 9054. There were nocreditors’ claims filed with the court.
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`Executorhas paid all existing debts of the Decedent in good faith as said debts were
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`justly due, amounts paid were the true amountof the indebtedness over and aboveall
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`payments and offsets, and the estate is solvent.
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`All debts of the Decedent and of the Estate, and all expenses of administration to date
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`have been paid.
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`INVENTORY AND APPRAISEMENT
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`Inventory and Appraisals Partial Number One, Two and Three were filed with the Court,
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`and the Inventory and Appraisal Final for the remaining tangible personal property items
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`will be filed prior to the hearing on this Petition. A supplementto this Petition will be
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`filed prior to the hearing date to include the value from the I&A Final.
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`This estate consists of the following:
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`Inventory Value
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`Inventory and Appraisal Partial Number One
`(Holdings in decedent’s two IRAs, and car)
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`$158,470.30
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`Inventory and Appraisal Partial Number Two
`(Cash)
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`$76,807.25
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`Inventory and Appraisal Partial Number Three
`(Tangible personal property)
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`$5,407.53
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`PETITION FOR FINAL DISTRIBUTION,Etc.
`Case Number PES-21-304958 - ESTATE OF DONALD KEITH SKILES
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`PAGE 3
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`Inventory and Appraisal Final
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`STBD
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`Total Inventory Value:
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`$240,685.08 + I&A Final
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`Said Inventory and Appraisals show the value of the assets on handat the date of death of
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`the Decedentto be a total of $240,685.08 plus the tangible personal property items listed
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`on the I&A Final, value to be determined.
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`Petitioner alleges that said Inventory and Appraisals filed to date, and the I&A Final to be
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`filed, contain all of the assets of the Decedent’s estate that were on hand as ofthe date of
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`his death and that Petitioner has successfully collected for the estate as of the date of this
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`Petition.
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`1010.
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`REAL AND PERSONAL PROPERTY TAXES
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`The estate holds no real property. All personal property taxes due and payable by the
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`Decedent or this estate have been paid to date.
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`41.
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`ESTATE TAXES
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`No federal estate taxes are due.
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`15/12.
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`INCOME TAXES
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`All California and Federal Income Taxes due by the Decedent and the estate have been
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`paid or are adequately secured.
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`13. WAIVER OF ACCOUNTING
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`The beneficiaries of the decedent’s estate are ROBERT WARREN SCHELL,as to any
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`tangible personal property, and the SKILES AND SCHELL 1993 TRUST,asto the
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`estate residue,
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`The beneficiaries of the SKILES AND SCHELL 1993 TRUST(the Decedent’s Trust)
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`are:
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`(a)
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`The SAN FRANCISCO ARTINSTITUTEasto a specific pecuniary gift of “1%
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`of the entire gross trust estate valued as of the date of death ofthe surviving
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`spouse...”; and
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`(b)
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`The JAMES V. BROWN LIBRARY OF WILLIAMSPORT AND LYCOMING
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`28||PETITIONFORFINALDISTRIBUTION,Etc.|~~~=~PAGE4
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`Case Number PES-21-304958 - ESTATE OF DONALD KEITH SKILES
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`COReet
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`COUNTIESasto a specific pecuniary gift of 1% of the entire grosstrust estate
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`valued as of the date of death of the surviving spouse...”; and
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`(c)
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`ROBERT WARREN SCHELL, asto the rest, residue and remainder.
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`The two 1% beneficiaries under the Trust would not be entitled to an accounting as their
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`interest is limited to a specific pecuniary gift of “1% of the entire gross trust estate valued
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`as of the date of death of the surviving spouse...” This is a specific pecuniary gift based
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`upondate of death values, and not a residuary gift. The entire gross trust estate valued as
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`of the date of death is an amountcertain and will not change due to anyactivity
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`following the date of death. As such, the accounting is owed only to the residuary
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`beneficiary, ROBERT WARREN SCHELL.
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`Byhis signature on this Petition, ROBERT WARREN SCHELLhereby waives an
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`accounting.
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`The estate funds have been held in an interest bearing account, as required by law.
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`14.
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`CHARACTER OF ESTATE PROPERTY
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`The estate consists solely of the separate property of the Decedent. As of September 30,
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`2023, the assets of the estate are cash in the sum of $217,048.60 held in the estate bank
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`accounts at Wells Fargo (Wells Fargo Platinum Savings Estate Account x1338 in the
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`sum of $213,010.70, and Wells Fargo Everyday Checking Estate Account x3713 in the
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`sum of $4,037.90); plus the tangible personal property listed on the [&A Final, inventory
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`value pending.
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`15.
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`CHANGE IN THE NATURE OF THE ESTATE ASSETS
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`Exceptfor the tangible personal property listed on the [&A Final, all estate assets have
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`been liquidated and all cash deposited into the estate bank accounts listed above. The car
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`was sold for its inventory value. The IRA holdings were liquidated at an overall loss as
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`follows:
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`PETITION FOR FINAL DISTRIBUTION,Ete.
`Case Number PES-21-304958 - ESTATE OF DONALD KEITH SKILES
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`PAGE 5
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`TD Ameritrade Roth IRA Account #913-203086
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`Inventory Value:
`Cash . 0... eee ee $381.34
`Investments 2.0.0.0... 0.02. e eee eee $11,469.02
`Total Inventory .............., $11,850.36
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`Balance after liquidation ............., $10,224.82
`Lossin Value .................0.00. ($1,625.54)
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`TD Ameritrade Traditional IRA Account #913-203082
`Inventory Value:
`Cash oo. ee eee $3,635.46
`Investments... 22.0.0... eee ee $134,501.28
`Total Inventory.............. $138,136.74
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`Balance after liquidation ............ $117,899.80
`Loss in Value .......2.... 200.0000,
`($20,236.94)
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`Total Loss in Value on Liquidation of IRAs ..
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`($21,862.48)
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`16.
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`STATUTORY COMPENSATION
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`The computations relating to the statutory compensation are based upon the amountsset
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`forth in the Inventory and Appraisal filed in this estate, as follows:
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`Statutory Compensation Base:
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`Inventory and Appraisal ............. $240,685.08
`I&A Final 2... ee ce $TBD
`Loss in Value (see above} .......... ($21,862.48)
`Receipts, excluding principal ........
`$-0-
`Total Statutory Compensation Base......... STBD
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`Statutory Compensation Computation
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`$100,000.00 =
`4% onfirst
`$100,000.00 =
`3% on second
`$
`=
`2%on last
`Total Statutory Compensation:
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`$4,000.00
`$3,000.00
`STBD
`$TBD
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`Administrator Fee
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`Petitioner, as Executor of the estate, has rendered ordinary services to this estate. The
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`total statutory fee provided by law for said servicesis to be determined and will be
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`reported to the Court in a Supplementto this Petition. By his signature below, Executor
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`hereby waives any and all statutory commission provided by law for said services.
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`PETITION FOR FINAL DISTRIBUTION,Ete.
`Case Number PES-21-304958 - ESTATE OF DONALD KEITH SKILES
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`Attorney Fee
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`Carolyn P. Espey of Espey Law Offices, has acted as the attorney of record in these
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`proceedings and has rendered ordinary legal services to this estate and the statutory fee
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`provided by lawforsaid services is to be determined and will be reported to the Court in
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`a Supplementto this Petition. Petitioner is requesting the Court’s approvalto pay his
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`attorney the statutory fee, amount to be determined in a Supplementto this Petition.
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`17.
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`PROPOSED FINAL DISTRIBUTION - DECEDENT’S LAST WILL
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`The decedent’s Last Will, Article Fourth and Article Fifth contains the following
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`disposition language, in relevant part:
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`FOURTH: SPECIFIC GIFTS AND LEGACIES
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`A.
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`I.
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`2,
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`3.
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`Gifts of Tangible Personal Property
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`All of the decedent’s tangible personal property to my wife, MARIAN
`SCHELL,if she survives me.
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`If my wife fails to survive me,I give all of my tangible personal property
`to my wife’s brother, ROBERT WARREN SCHELL...if he survives me....
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`If any of the tangible personal property is shipped to a beneficiary
`designated in this Article, I direct that all charges incurred for packing,
`transportation, and insuring the shipment shall be deemed an expense of
`administration of my estate and shall be paid out of the residue of my
`estate; provided, however,if the residue is insufficient to pay these
`expenses, such expensesshall be paid by the beneficiary receiving the
`property.
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`B.
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`Gift of Retirement Plan Interests
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`I give to my wife, if she survives me, any community property interest |
`may ownat the time of my death in (1) any Keogh Plan, Individual Retirement
`Account or similar account or plan held in my wife’s name and (2) any pension,
`profit-sharing or other employer-sponsored retirement plan connected with my
`wife’s employment, If my wife fails to survive me,this gift shall lapse.
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`Cc.
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`Gift of Insurance Policies on Spouse’s Life
`I give to my wife, if she survives me, any insurance policy I may own on
`my wife’s life (or my community property interest in any such policy). If my wife
`fails to survive me, this gift shall lapse.
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`PETITION FOR FINAL DISTRIBUTION,Ete.
`Case Number PES-21-304958 - ESTATE OF DONALD KEITH SKILES
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`PAGE 7
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`FIFTH: DISPOSITION OF RESIDUE
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`I give the residue of my estate to the Trustee or Trustees then in office of
`the SKILES AND SCHELL 1993 TRUST(the “Trust’”) to hold, administer and
`distribute in accordance with the provisions of the trust Agreement creating such
`Trust, including any amendments madeto it before my death (the “Trust
`Agreement’’).
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`The decedent’s wife predeceased the decedent. The decedent was survived by his wife’s
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`brother, ROBERT WARREN SCHELL,whois the Petitioner, Executor, and Trustee of
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`the decedent’s Trust. Pursuant to the language above as applicable, the beneficiaries of
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`the decedent’s estate are as follows:
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`A.
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`Tangible personal property - all to ROBERT WARREN SCHELL,including net
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`sales proceeds of STBD;
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`B.
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`Gift of Retirement Plan Interests - GIFT LAPSES,all retirement plan interests
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`pass pursuant to the residuary provisions.
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`Cc,
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`Gift of Insurance Policies on Spouse’s Life - GIFT LAPSES, there were nolife
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`insurance policies.
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`D.
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`Residue - the residue of the estate shall be distributed to the Trustee then in office
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`of the SKILES AND SCHELL 1993 TRUST,whois currently ROBERT W.
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`SCHELL.
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`The assets on hand in the estate consist of the following: Cash in the sum of $217,048.60
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`and tangible personal property listed on the I&A Final, amount to be determined.
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`The September statements from the two Wells Fargo Estate Accounts are attached as
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`Exhibit “A”. The cash on hand available for distribution is subject to statutory attorney
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`fees as calculated above, as follows:
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`$
`Cash on Hand available for distribution
`(STBD)
`Less statutory attorney fee (if approved):
`$TBD
`Net cash available for distribution:
`Distributionofthe assets ofthis Estate should be made pursuant to the Decedent’s Will,
`as follows:
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`28||PETITIONFORFINALDISTRIBUTION,Ete.=~—~—~—~—~”~SCS&AGGEE8
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`Case Number PES-21-304958 - ESTATE OF DONALD KEITH SKILES
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`A.
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`All tangible personal property, and net sales proceeds in the sum to be
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`determined,
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`to ROBERT WARREN SCHELL
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`B.
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`The rest, residue and remainder in the sum to be determined to ROBERT W.
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`SCHELL,Trustee of the SKILES AND SCHELL 1993 TRUST
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`There are no agreements that would make any distribution from this estate ultimately to
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`any person or entity other than ROBERT WARREN SCHELL,individually, and
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`ROBERT W. SCHELL,as Trustee of the SKILES AND SCHELL 1993 TRUST,
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`established July 23, 1994.
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`STATEMENT REGARDING BOND
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`Will waived bond and no bond was required.
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`REQUEST FOR SPECIAL NOTICE
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`Noone has filed a Request for Special Notice.
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`WHEREFORE,Petitioner prays for an Order of the Court that:
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`1.
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`2.
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`3.
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`4.
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`Dated:
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`The administration of this estate be brought to a close;
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`The First and Final Report of Executor on Waiver of Accounting be confirmed and
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`allowed as filed, and all acts and proceedings of the Executor be confirmed and allowed;
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`Final distribution of the estate property be madeas set forth above;
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`Such further orders be made as the Court considers proper.
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`Pesto AUAta4 dss £ Pons Yooe S227
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`ROBERT WARREN SCHELL,Executor
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`Dated:
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`\]/13/2023
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`) - Q, ar
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`P. ESPEY,
`CAROLYN
`Attorney for Executor
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`PETITION FOR FINAL DISTRIBUTION,Etc.
`Case Number PES-21-304958 - ESTATE OF DONALD KEITH SKILES
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`PAGE 9
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`VERIFICATION
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`I, the undersigned, say:
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`I. ROBERT WARREN SCHELL,am the Petitioner in the above
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`proceedings.
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`I have read the forgoing “Petition for Final Distribution under Will on Waiver of
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`Accounting; for Allowance ofFirst and Final Report by Executor; Waiver of Statutory
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`Commission to Executor; and for Allowance of Statutory Attorney Fees” and knowthe contents
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`thereof. The sameis true of my own knowledge, except as to those matters herein represented
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`on information and belief, and, as to those matters, I believe it to be true.
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`I declare under penalty of perjury under the laws ofthe State of California, that the
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`foregoing is true and correct.
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`Dated:
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`qeter fititrdy| Pans MOY iG Ra
`ROBERT WARREN SCHELL, Executor
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`28||PETETION FOR FINAL DISTRIBUTION,Ete. PAGE 16
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`Case Number PES-21-304958 - ESTATE OF DONALD KEITH SKILES
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