IN THE MATTER OF WINONA IRENE MORTENSEN

August 24, 2026 Dept. 9 Probate Tentative Rulings

7. 24PR0327 IN THE MATTER OF WINONA IRENE MORTENSEN FINAL DISTRIBUTION HEARING

Letters of Administration were issued on February 19, 2025, granting Petitioner full authority under the Independent Administration of Estates Act.

A Final Inventory and Appraisal was filed on April 25, 2025. At the time the inventory and appraisal was filed, the change of ownership statement with the county recorder or assessor in each county where the decedent owned real property at the time of death, as provided in section 480 of the California Revenue and Taxation Code, was filed.

Waivers of Account were executed by all of the heirs entitled to distributions under the estate.

Proof of Service of Notice of the hearing on the Petition was filed on July 10, 2026. No one has filed a request for special notice in this proceeding.

The proposed distribution of the estate includes full distribution to Petitioner.

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 personal property taxes due or payable. All California and federal income taxes due and payable have been paid by the estate. The Petition requests:

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

2. The first and final report of Petitioner as Administrator be settled, allowed, and approved as filed;

3. All the acts and proceedings of Petitioner as Administrator as set forth in the Petition be confirmed and approved;

August 24, 2026 Dept. 9 Probate Tentative Rulings

4. Petitioner be authorized and directed to pay to her attorneys, Filippi Law Firm, P.C., the sum of $11,220.59 as statutory compensation for ordinary services to Petitioner and to the estate;

5. Distribution of the estate in Petitioner’s hands and any other property of the decedent or the estate not now known or discovered that may belong to the estate or in which the decedent or the estate may have any interest be made to the persons entitled to it, as set forth in the Petition; and

6. Upon filing of receipts and the Ex Parte Petition for Discharge, Petition may be discharged and released from all liability that may be incurred thereafter.

TENTATIVE RULING #7: ABSENT OBJECTION THE PETITION IS GRANTED AS REQUESTED. ANY PERSON WHO HAS AN OBJECTION MAY MAKE IT ANY TIME, EVEN ORALLY AT THE HEARING (PROBATE CODE § 1043). A STATUS OF ADMINISTRATION HEARING IS SET FOR 8:30 A.M. ON MONDAY, AUGUST 23, 2027, IN DEPARTMENT NINE BY WHICH TIME THE COURT EXPECTS RECEIPTS AND AN EX PARTE PETITION FOR FINAL DISCHARGE (JUDICIAL COUNCIL FORM DE-295) TO BE FILED WITH THE COURT. PETITIONER OR COUNSEL ARE ORDERED TO PERSONALLY APPEAR, OR FILE A STATUS UPDATE WITH THE COURT AT LEAST TWO WEEKS BEFORE THAT HEARING. IF A PARTY OR PARTIES WISH TO APPEAR BY ZOOM, PLEASE CONTACT THE COURT AT (530) 621-5867 AND MEETING INFORMATION WILL BE PROVIDED.

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