Estate of Virginia Walters

CASE NUMBER: 25PB-0032987 This matter is on calendar for hearing on the Waiver of Accounting and Petition for Final Distribution. The will purports to devise the entirety of the estate to the trustee of the William C. Walters and Virginia M. Walters Revocable Trust. As a result, the trustee is the only individual entitled to distribution and the assignments of interest and waiver of accountings are without effect. Only the trustee of the trust can waive the requirement of an accounting. Consequently, the proposed distribution is incorrect. The Court notes the trustee has not been identified. Additionally, the notice to the Franchise Tax Board has not been provided as required by Probate Code Section 9202(c). Item 8 of the Petition states that notice to the Franchise Tax Board is not required, however this notice provision is mandatory.

Due to the defects, the Court is unable to determine if proper notice has been provided. The matter is continued to Monday, September 21, 2026, at 2:30 p.m. in Department 44 for further proceedings on the Waiver of Accounting and Petition for Final Distribution. An amended Petition is required to be filed to address the issues raised above. Petitioner is also required to file and serve a new Notice of Hearing for the continued hearing date, along with a copy of the amended Petition, on all parties entitled to notice. An acknowledged statement by the trustee accepting the property under the terms of the trust is required to be filed in compliance with Local Rule 15.10(L). No appearance is necessary on today’s calendar.

ESTATE OF ROBERT WOLOZ