How Does Final Accounting and Distribution Work in California Probate?

Selling a probate house does not close a California probate estate.

Paying the creditors does not close the estate either.

Even when most of the work appears finished, the personal representative generally still needs to report to the probate court, ask for approval of final distribution, distribute the remaining estate according to the court's order, document those distributions, and obtain a final discharge.

A typical closing sequence looks like this:

1. Finish estate administration
2. Prepare the final report and, when required, final accounting
3. File a petition for final distribution
4. Give required notice
5. Attend or address the final-distribution hearing
6. Obtain the court's order for final distribution
7. Distribute estate cash and property
8. Obtain and file receipts
9. Record distribution documents for real property when applicable
10. File DE-295 — Ex Parte Petition for Final Discharge and Order
11. Receive the court's final discharge

The estate is therefore not completely finished simply because money is sitting in the estate bank account.

Quick Answer: How Does Final Distribution Work in California Probate?

When an estate is ready to close, the personal representative generally files a:

Final report

and

Final account, unless the accounting requirement is properly waived,

along with a:

Petition for Final Distribution.

The court sets a hearing.

Interested persons receive notice.

The judge reviews the administration and proposed distribution.

If approved, the court enters an order directing how the remaining estate property will be distributed.

The personal representative then carries out that order.

After the distributions are completed and the required receipts are filed, the representative can use DE-295 to ask the court for final discharge.

When Is a Probate Estate Ready for Final Distribution?

California Probate Code section 11640 provides that when:

• Estate debts have been paid or adequately provided for, or the estate is insolvent, and
• The estate is otherwise in a condition to be closed,

the personal representative should petition for final distribution.

Before filing, the representative typically needs to determine that major administration issues have been completed or adequately addressed.

Those can include:

• Inventory and Appraisal
• Supplemental inventories
• Creditor claims
• Taxes
• Estate property sales
• Collection of estate assets
• Litigation
• Beneficiary issues
• Administration expenses
• Accounting records
• Compensation requests
• Proposed distribution

The estate does not necessarily need a zero bank balance before the petition is filed.

Money generally must remain available for the distributions, approved compensation, final expenses, and appropriate reserves.

What Is a Petition for Final Distribution?

California Probate Code section 11600 allows the personal representative or another interested person to petition the court for an order for preliminary or final distribution.

In ordinary administration, the personal representative prepares the petition when the estate is ready to close.

The petition generally asks the court to approve matters such as:

• Final report of administration
• Final accounting, when required
• Waiver of accounting, when applicable
• Acts of the personal representative
• Payment of remaining approved expenses
• Personal representative compensation
• Attorney compensation
• Extraordinary compensation when requested
• Proposed distribution of remaining assets
• Final distribution to heirs or beneficiaries

California does not rely on one simple statewide Judicial Council fill-in form for the entire Petition for Final Distribution.

The petition is commonly prepared as a legal pleading.

Local Superior Courts may provide samples or local forms.

What Is the Final Report of Administration?

The final report tells the court what happened during administration.

The report can address matters such as:

• Appointment of the personal representative
• Date Letters issued
• IAEA authority
• Inventory and Appraisal
• Creditor notice
• Creditor claims
• Property sales
• Actions taken under Independent Administration
• Taxes
• Estate income
• Administration expenses
• Litigation
• Preliminary distributions
• Personal representative compensation
• Attorney compensation
• Remaining property
• Proposed distribution

The final report provides the narrative history of the estate administration.

What Is a Final Accounting?

The final accounting is the financial record of the personal representative's administration.

California Probate Code section 10951 provides that the personal representative must file a final account and petition for final distribution when the estate is ready to close, unless the accounting requirement is properly waived or another statutory exception applies.

The accounting generally tracks money and property from the beginning of administration through the end of the accounting period.

What Does a Probate Accounting Show?

California Probate Code sections 1060 through 1063 establish detailed accounting requirements.

Depending on the estate, a final accounting can show:

Property initially received

Typically tied to the Inventory and Appraisal.

Additional property

Assets discovered or received after the original inventory.

Receipts

Examples can include:

• Interest
• Rent
• Refunds
• Dividends
• Other estate income

Gains on sales

For example, when property sells for more than its accounting carry value.

Disbursements

Examples can include:

• Property taxes
• Insurance
• Utilities
• Repairs
• Legal expenses
• Probate referee expenses
• Court costs
• Accounting costs
• Other administration expenses

Losses on sales

When an asset is sold for less than its accounting carry value.

Prior distributions

Money or property previously distributed to beneficiaries.

Property remaining on hand

The assets that remain to be distributed.

The accounting summary must balance.

Total charges and total credits should reconcile.

Why Does the Accounting Matter?

The accounting gives the court and beneficiaries a financial picture of what happened to estate property.

For example:

The estate began with:

$900,000 of inventoried assets

During administration:

• House sold
• Mortgage was paid
• Estate earned interest
• Property taxes were paid
• Repairs were completed
• Creditor claims were paid
• Preliminary distributions may have occurred

The final estate balance will usually not equal the original Inventory and Appraisal value.

The accounting explains those changes.

Is a Formal Accounting Always Required?

No.

California Probate Code section 10954 provides circumstances in which the personal representative is not required to file a formal account.

A common situation occurs when every person entitled to distribution from the estate properly executes and files:

• A written waiver of account, or
• A written acknowledgment that the person's interest has been satisfied.

The statute contains additional rules for minors, conservatees, trusts, estates, incapacitated persons, and other circumstances.

The probate attorney should determine whether the requirements for waiver have been satisfied.

If Everyone Waives the Accounting, Is the Final Report Still Required?

Yes.

This distinction is important.

Probate Code section 10954 provides that even when the accounting requirement is waived, the personal representative still files a:

Final report of administration.

The final report must also include the amount of compensation paid or payable to:

• The personal representative
• The attorney for the personal representative

and explain the basis for those amounts.

A waiver of accounting does not eliminate the entire final-distribution process.

Why Would Beneficiaries Waive the Accounting?

In a straightforward estate, beneficiaries may already understand the administration and be comfortable waiving a formal detailed account.

Possible reasons include:

• Simple estate
• Clear records
• Good communication
• Few transactions
• No financial disputes
• Beneficiaries already understand the estate finances

However, no beneficiary should feel pressured to waive financial information that person legitimately wants to review.

An heir or beneficiary with concerns should obtain independent legal advice.

Why Would Someone Refuse to Waive the Accounting?

Possible concerns can involve:

• Unexplained withdrawals
• Large reimbursements
• Property-sale questions
• Missing income
• Disputed expenses
• Executor transactions
• Long administration
• Family conflict
• Incomplete records
• Suspicion that estate property is missing

A formal accounting can provide detailed information for court review.

Can an Heir Demand an Accounting?

California Probate Code section 10950 gives interested persons rights to petition for an accounting in qualifying circumstances.

Accounting rights are especially important when administration has continued for an extended period.

For more information, see: What Rights Do Heirs and Beneficiaries Have in California Probate?

What Happens to Creditor Claims Before Final Distribution?

Creditor claims should be resolved, paid, rejected, settled, or otherwise adequately provided for before final distribution as required by law.

The final report should disclose creditor-claim information.

California Probate Code section 10900 requires reporting concerning:

• Whether creditor notice was given
• Claims filed
• Claimant
• Amount
• Action taken
• Claims remaining unpaid or unresolved
• Secured claims
• Litigation involving claims

California Rule of Court 7.403 also requires the final report or petition for final distribution to list information concerning presented claims.

For more information, see: How Do Creditor Claims Work in California Probate?

What About Taxes?

Before final distribution, the personal representative should work with the appropriate professionals concerning remaining tax obligations.

Possible issues can include:

• Decedent's final individual income-tax return
• Estate fiduciary income-tax returns
• Property taxes
• Capital gains
• Federal tax liabilities
• California tax liabilities
• Tax refunds
• Reserves for unresolved tax matters

Final distribution should not leave the estate unable to pay a legitimate tax obligation.

Tax questions should be handled with qualified tax and probate professionals.

What Happens to a Probate House Before Final Distribution?

Several possibilities exist.

The house may have been:

• Sold during administration
• Distributed directly to an heir or beneficiary
• Transferred according to the will
• Distributed among multiple beneficiaries
• Used to satisfy a beneficiary's share
• Subject to another court-approved arrangement

Final distribution does not automatically mean every estate house must be sold.

What Happens If the Probate House Was Already Sold?

This is very common.

Once the property sells, the real estate becomes cash proceeds in the estate.

Those funds can then be used for appropriate estate obligations such as:

• Mortgage payoff
• Sale expenses
• Creditor claims
• Property expenses
• Taxes
• Administration costs
• Court-approved compensation

The remaining estate cash is ultimately distributed according to the court's final distribution order.

Why Can't Sale Proceeds Be Divided Immediately?

Consider a probate house that sells for:

$900,000

After the mortgage and sale expenses, the estate receives:

$500,000

Three beneficiaries may assume they should immediately receive approximately:

$166,667 each.

But the estate may still need funds for:

• Creditor claims
• Taxes
• Attorney compensation
• Executor compensation
• Accounting expenses
• Final property expenses
• Court fees
• Other administration obligations

The amount sitting in the estate bank account immediately after escrow is not necessarily the amount available for immediate beneficiary distribution.

What If the House Is Distributed to an Heir Instead of Sold?

Real property can sometimes be distributed directly to a beneficiary instead of being sold.

Whether that result is appropriate depends on:

• The will
• Intestate succession
• Estate liquidity
• Debts
• Other beneficiaries
• Property value
• Distribution equalization
• Court approval
• Tax considerations

The probate attorney should structure the distribution.

When real property is distributed, the final court order needs to describe the property and the recipient's interest accurately.

What If Two Heirs Want the House?

Several possibilities may be considered depending on the estate.

Examples include:

• Both heirs receive ownership interests
• One heir buys out the other
• Other estate assets are used to equalize shares
• Property is sold and cash divided

These arrangements can involve significant legal, valuation, financing, and tax issues.

For more information, see: Can One Heir Buy Out the Other Heirs During Probate in California?

What If Heirs Disagree About Final Distribution?

An interested person can oppose a petition for final distribution.

California Probate Code section 11602 expressly provides that the personal representative or any interested person may oppose the petition.

Disputes may involve:

• Beneficiary shares
• Executor accounting
• Fees
• Reimbursements
• Property ownership
• Sale proceeds
• Proposed in-kind distributions
• Missing assets
• Interpretation of the will

The judge may need to resolve objections before the estate can close.

For more information, see: What Happens When Heirs Disagree During Probate in California?

What Happens With Executor Compensation?

The personal representative may request statutory compensation for ordinary services.

Additional compensation can potentially be requested for qualifying extraordinary services.

The amount requested should be disclosed in the final report or petition.

The court determines and approves compensation according to California probate law.

For a detailed explanation, see: How Much Does an Executor Get Paid in California Probate—and When?

What Happens With the Probate Attorney's Fees?

California law also provides statutory compensation for ordinary services of the attorney for the personal representative.

Additional compensation can potentially be requested for qualifying extraordinary services.

The petition for final distribution commonly includes a request for approval of unpaid attorney compensation.

The court reviews the request.

The final report should disclose the applicable compensation information.

Are Executor and Attorney Fees Automatically Paid Before the Final Hearing?

Not necessarily.

California probate compensation is subject to statutory requirements and court approval.

Interim compensation can sometimes be requested under applicable procedures, but many estates address remaining compensation as part of final distribution.

The estate attorney should determine the appropriate timing.

What About Reimbursements to the Executor?

Reimbursement of legitimate expenses is different from compensation.

Examples might include a personal representative advancing estate money for:

• Filing fees
• Publication
• Property expenses
• Insurance
• Emergency repairs
• Other valid administration expenses

The representative should maintain:

• Receipts
• Statements
• Proof of payment
• Explanation of estate purpose

Reimbursements should be accurately reflected in estate records.

What Is the Final Distribution Hearing?

After the petition is filed, the court sets a hearing.

California Courts explains that the judge reviews the proposed final distribution and decides whether the remaining estate can be distributed to beneficiaries.

The hearing allows interested persons to:

• Review the petition
• Review the accounting when filed
• Raise objections
• Address fee requests
• Address distribution questions

The judge can approve the petition, require corrections, continue the hearing, or resolve contested matters.

Who Gets Notice of the Final Distribution Hearing?

California Probate Code section 11601 requires notice to specified interested persons, including affected known heirs and devisees.

The statewide form commonly used for notice of a probate hearing is:

DE-120 — Notice of Hearing—Decedent's Estate or Trust

The personal representative and attorney should follow:

• Probate Code notice requirements
• Judicial Council requirements
• Local Superior Court rules

The person serving notice must satisfy applicable service requirements.

Can the Court Refuse to Approve Final Distribution?

Yes.

Possible issues can include:

• Unresolved creditor claims
• Missing accounting information
• Incomplete Inventory and Appraisal
• Improper notice
• Unresolved taxes
• Unexplained transactions
• Incorrect beneficiary shares
• Inadequate property descriptions
• Improper fee requests
• Unresolved objections
• Missing IAEA disclosures
• Other probate deficiencies

The court can continue the hearing until problems are corrected.

What IAEA Information May Need to Be Reported?

California Rule of Court 7.250 requires specified reporting of actions taken without prior court approval under the Independent Administration of Estates Act when notice of proposed action was required.

The report can include:

• Nature of the action
• When the action occurred
• When and to whom notice was given
• Whether notice was waived
• Whether objections were received

This can be important when estate real property was sold under Independent Administration Authority.

What Happens After the Judge Approves Final Distribution?

Court approval is not the final administrative act.

The judge signs an order directing how the remaining estate property is to be distributed.

The personal representative then carries out that order.

Possible distributions include:

• Cash
• Stocks
• Investment accounts
• Vehicles
• Personal property
• Real estate
• Business interests
• Other estate assets

The exact distributions should match the court order.

Is the Final Distribution Order Important?

Yes.

The order should clearly identify:

• Who receives property
• What each person receives
• Percentage interests where appropriate
• Specific assets
• Real property descriptions where applicable
• Reserves or other special provisions

A vague final distribution order can create later problems.

Does the Executor Need Receipts From the Beneficiaries?

Yes.

California Probate Code section 11751 provides that the personal representative must obtain the distributee's receipt for estate property distributed by the representative.

For cash or personal property, the representative generally obtains written evidence that the beneficiary received the distribution.

Those receipts become part of documenting compliance with the court's order.

What Happens When Real Property Is Distributed?

Probate Code section 11751 provides special treatment for real property.

The personal representative records:

• The court's order for distribution, or
• The personal representative's deed,
• Or both,

in the county where the real property is located.

Recordation is treated as the distributee's receipt for the real property.

Title and probate professionals should coordinate the recording carefully.

Does a Final Distribution Order Automatically Mean the Executor Is Discharged?

No.

This is another important distinction.

The court may approve final distribution, but the representative still must carry out the order.

That means actually:

• Paying approved compensation
• Delivering cash
• Transferring securities
• Delivering personal property
• Recording real property documents
• Obtaining receipts
• Filing receipts with the court

Only after those steps are completed does the representative generally seek final discharge.

What Is DE-295?

DE-295 — Ex Parte Petition for Final Discharge and Order is the Judicial Council form used to tell the court that the required distributions or transfers have been completed and ask the court to discharge the personal representative.

The form can confirm that:

• Personal property was distributed
• Real property was distributed or transferred
• Required receipts are filed
• Distribution complied with prior court orders

The court can then enter an order discharging the personal representative.

What Does Final Discharge Mean?

Probate Code section 12250 provides that once the representative has complied with the final distribution order and filed the appropriate receipts—or a receipt has properly been excused—the court shall, on ex parte petition, order discharge.

The discharge ends the representative's authority and relieves the representative from liability incurred after the discharge.

In practical terms:

The estate is finally closed.

Does DE-295 Require Another Full Probate Hearing?

DE-295 is an ex parte petition.

California Courts describes the form as the request used after all property has been distributed, transferred, or sold according to prior orders to ask the court—without another regular hearing—to discharge the representative.

Local processing procedures can vary.

What Happens to the Estate Bank Account?

The representative generally should not close the estate account prematurely.

The account may still be needed to:

• Pay court-approved fees
• Pay final expenses
• Make cash distributions
• Clear outstanding checks
• Receive final refunds
• Handle final adjustments

After all transactions clear and distributions are completed, the representative can address closing the estate account.

The attorney and tax professional should guide timing when unresolved tax or refund issues remain.

What If a Small Amount of Money Is Left?

The representative should not simply keep an unexplained balance.

Every remaining estate asset should be accounted for and handled consistently with the court's distribution order.

Final accounting and estate-bank records should reconcile.

What If a Refund Arrives After Final Distribution?

Late-arriving property can create additional administration issues.

Examples can include:

• Tax refund
• Insurance refund
• Utility deposit
• Unclaimed property
• Unexpected payment

The correct procedure depends on the circumstances and whether the representative has already been discharged.

The former representative should contact probate counsel rather than simply dividing or keeping the funds informally.

What If an Asset Is Discovered After the Estate Is Closed?

California probate has procedures for later-discovered estate property.

The appropriate procedure can depend on:

• Type of asset
• Value
• Whether the estate was fully administered
• Prior distribution order
• Whether the representative has been discharged
• Who is entitled to the property

That situation should be reviewed with probate counsel.

Is Final Distribution the Same as Closing Escrow on the Probate House?

No.

These are two completely different events.

Closing escrow

Completes the real estate transaction.

Final distribution

Completes the court-approved transfer of remaining estate property to beneficiaries.

Final discharge

Ends the personal representative's court appointment after distribution is completed.

For an estate containing a house, all three events may occur months apart.

Why This Matters for Probate Real Estate

A family may believe:

"The house closed, so probate is over."

But the estate may still need to:

• Receive final escrow proceeds
• Pay remaining bills
• Resolve creditor claims
• Complete taxes
• Prepare accounting
• Request fees
• File final-distribution petition
• Give notice
• Attend the hearing
• Make beneficiary distributions
• Obtain receipts
• Seek final discharge

Understanding that sequence helps beneficiaries set more realistic expectations.

Frank's Real Estate Perspective

From the real estate side, escrow closing is often the most visible milestone.

But escrow closing and probate closing are not the same thing.

Suppose a probate property sells for:

$850,000

After mortgage payoff and closing costs, the estate receives:

$500,000

The beneficiaries may immediately ask:

"When do we get the money?"

Before answering that question, the personal representative needs to know what remains:

1. Creditor claims
2. Taxes
3. Property expenses
4. Attorney compensation
5. Executor compensation
6. Accounting
7. Court approval
8. Other estate liabilities
9. Final reserves

Only after the probate attorney determines the estate is ready for distribution should the family treat the remaining estate cash as distributable.

For me, a strong probate real estate transaction does not end merely with a successful escrow.

The real estate records also need to give the probate attorney and personal representative clean information for the final accounting.

That includes:

• Closing statement
• Sale price
• Commission
• Mortgage payoff
• Property tax adjustments
• Escrow charges
• Title charges
• Repair credits
• Seller concessions
• Net proceeds

Accurate real estate records make the final probate accounting easier.

Practical Example: House Sold and Cash Distributed

Assume:

Probate house sale price: $800,000

Mortgage payoff: $250,000

Sale and escrow expenses: $50,000

Net estate proceeds: $500,000

Other estate cash: $50,000

Estate cash before final obligations: $550,000

Remaining approved expenses and reserves total: $70,000

Amount available for final distribution: $480,000

Two beneficiaries are each entitled to 50%.

Subject to the court's final order, each may receive: $240,000

The personal representative makes the distributions, obtains receipts, files the receipts, and then seeks final discharge.

Practical Example: Accounting Is Waived

Assume an uncomplicated estate has:

• Two adult beneficiaries
• No disputes
• House already sold
• Creditors resolved
• Taxes completed
• Clear estate records

Both persons entitled to distribution execute valid written waivers of account.

The personal representative may not need to file the full formal account if the statutory requirements are satisfied.

However, the representative still files the required final report and petition for final distribution.

The court still approves the final distribution.

Waiving the accounting does not bypass court closure.

Practical Example: Beneficiary Refuses to Waive Accounting

Assume three beneficiaries are entitled to the estate.

Two beneficiaries sign waivers.

The third beneficiary wants to review a formal accounting.

The representative should not assume that two signatures are enough to eliminate a required account.

Probate Code section 10954 applies its waiver conditions as to each person entitled to distribution.

The estate attorney should determine what must be filed.

Practical Example: Real Property Distributed Instead of Sold

Assume a father leaves a debt-free rental property to his daughter.

The estate has enough cash to pay all expenses.

Instead of selling the rental property, the final distribution petition proposes distributing the property directly to the daughter.

If the court approves the distribution:

• The final order identifies the property and recipient
• The appropriate distribution document is recorded in the county where the property is located
• Recordation serves as the receipt for the real property under Probate Code section 11751

The representative can then complete the remaining closing steps.

Practical Example: Final Hearing Continued

Suppose the petition for final distribution is filed, but the probate examiner identifies:

• Missing creditor information
• Unclear property-sale figures
• Accounting does not balance
• Proposed order lists the wrong beneficiary percentage

The judge may continue the hearing.

The representative may need to correct the documents before final distribution is approved.

That does not necessarily mean the entire probate starts over.

The deficiencies simply need to be resolved.

Final Probate Closing Timeline

A simplified closing timeline looks like this:

Administration is substantially complete

Assets collected, debts addressed, taxes handled, property sold or ready for distribution.

Final accounting and report prepared

Accounting is completed unless properly waived.

Petition for final distribution filed

The personal representative asks the court to approve closing and distribution.

Notice of hearing is given

Required interested persons receive notice.

Probate examiner reviews filing

Deficiencies may need correction.

Final-distribution hearing occurs

The judge considers the petition and objections.

Court signs final distribution order

The order states who receives the remaining estate property.

Representative distributes assets

Cash, securities, personal property, and real estate are transferred as ordered.

Receipts are obtained and filed

Beneficiaries acknowledge receipt of distributed property.

Real estate distribution documents are recorded

When applicable.

DE-295 is filed

The representative asks for final discharge.

Final discharge entered

The representative's appointment ends and the estate is closed.

Final Distribution Checklist for Personal Representatives

Before filing:

• Confirm Inventory and Appraisal complete
• Confirm supplemental inventories complete
• Confirm creditor claims resolved or adequately provided for
• Confirm taxes addressed
• Confirm estate assets collected
• Confirm property sales completed
• Reconcile estate bank account
• Assemble sale closing statements
• Document estate income
• Document administration expenses
• Document reimbursements
• Review preliminary distributions
• Prepare accounting if required
• Obtain valid accounting waivers when appropriate
• Prepare final report
• Determine compensation requests
• Determine exact beneficiary shares
• Prepare proposed distribution
• Prepare accurate real property descriptions
• Review IAEA transactions
• File petition for final distribution
• Calendar hearing
• Complete required notice

After court approval:

• Obtain signed order
• Pay approved compensation and expenses
• Distribute cash
• Transfer securities
• Deliver personal property
• Record real property distribution documents
• Obtain distributee receipts
• File receipts
• Confirm estate account reconciles
• File DE-295
• Obtain final discharge

Common Final Accounting and Distribution Mistakes

Assuming the house sale closes probate

Escrow closing and probate closing are separate events.

Distributing all sale proceeds immediately

Estate money may still be needed for taxes, debts, compensation, and other expenses.

Failing to reconcile the estate account

Court accounting should match the estate's financial records.

Using the original appraisal as the final cash value

Sales, income, expenses, gains, and losses can change the estate substantially.

Assuming an accounting is automatically waived

The statutory requirements must be satisfied.

Assuming an accounting waiver eliminates the final report

A final report is still required under Probate Code section 10954.

Forgetting creditor information

The final report must address claims.

Failing to disclose IAEA actions

Applicable actions taken without prior court approval must be properly reported.

Using vague distribution language

The court order should make clear who receives each asset or share.

Distributing real property without proper recording

Real estate distributions need appropriate recorded documentation.

Forgetting beneficiary receipts

Receipts help establish that the final order was carried out.

Assuming court approval equals final discharge

The representative still needs to complete distribution and request discharge.

Closing the estate bank account too early

Final expenses and checks may still need to clear.

Frequently Asked Questions

What is a final accounting in California probate?

A final accounting reports the financial activity of the probate estate, including property received, income, gains, expenses, losses, distributions, and assets remaining.

Is a final accounting always required?

No. Probate Code section 10954 allows the formal accounting requirement to be waived in specified circumstances.

Can beneficiaries waive the accounting?

Persons entitled to distribution can execute qualifying written waivers or acknowledgments under Probate Code section 10954.

If the accounting is waived, does the executor still have to file something?

Yes. A final report of administration is still required.

What is a petition for final distribution?

The petition asks the probate court to approve the final administration and order distribution of the estate's remaining assets.

When can the executor file for final distribution?

Generally when debts have been paid or adequately provided for and the estate is otherwise ready to close.

Does the court hold a hearing?

Yes. A hearing is generally set on the petition for final distribution.

Can beneficiaries object?

Yes. An interested person can oppose the petition.

Can the court reject the final accounting?

The court can require corrections or additional information before approving the account and distribution.

Are executor fees paid at final distribution?

Remaining compensation is commonly requested and approved as part of the final-distribution process, although other authorized procedures can apply.

Are attorney fees approved by the probate court?

Probate attorney compensation is subject to California probate compensation rules and court approval.

Does selling the probate house automatically distribute the money to heirs?

No. Net sale proceeds belong to the estate until properly administered and distributed.

Can the house itself be distributed to an heir?

Potentially, depending on the estate, will, debts, beneficiary rights, and court approval.

Does the executor need receipts from beneficiaries?

Probate Code section 11751 generally requires receipts for estate property distributed by the personal representative.

What happens when real estate is distributed?

The court order for distribution, personal representative's deed, or both are recorded in the county where the property is located. Recordation can serve as the distributee's receipt.

What is DE-295?

DE-295 is California's Ex Parte Petition for Final Discharge and Order.

When is DE-295 filed?

After the personal representative has complied with the final distribution order and required receipts or other proof of distribution have been addressed.

Is there another hearing for DE-295?

DE-295 is an ex parte petition rather than another ordinary noticed probate hearing.

When is probate officially over?

The practical final step is the court's discharge of the personal representative after final distribution has been completed.

Related Probate Court Process Guides

• How Do You Start Probate in California? Filing the Petition for Probate
• What Happens at the First Probate Hearing in California?
• What Are Letters Testamentary and Letters of Administration in California?
• What Is the Inventory and Appraisal in California Probate?
• How Do Creditor Claims Work in California Probate?
• What Is a Probate Status Report in California—and Why Is It Required?

This is Article #7 in the Probate Court Process series. The final guide in this series will cover: California Probate Court Forms Explained: Common Forms Executors and Heirs Should Know

Related Executors & Heirs Guides

• How Much Does an Executor Get Paid in California Probate—and When?
• What Rights Do Heirs and Beneficiaries Have in California Probate?
• Can One Heir Buy Out the Other Heirs During Probate in California?
• What Happens When Heirs Disagree During Probate in California?

Related Probate Real Estate Guides

• Can You Sell a House Before Probate Is Completed in California?
• How Long Does It Take to Sell a Probate House in California?
• Who Pays Property Taxes, Insurance and Expenses During Probate?
• How Is a Probate House Valued in California?

Final Distribution in Sacramento, Placer and El Dorado County Probate

California's Probate Code governs final accounting and distribution statewide.

Individual Superior Courts can still have different local:

• Petition formats
• Probate examiner procedures
• Filing requirements
• Local forms
• Hearing practices
• Proposed-order requirements

Personal representatives should follow the procedures of the Superior Court handling the estate.

I work with probate real estate involving estates in:

• Sacramento County
• Placer County
• El Dorado County

When a property has been sold during probate, clean real estate documentation can help the personal representative and probate attorney prepare the estate's final report and accounting.