reglab/statecodes huggingface dataset:
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 8 - PAYMENT OF CLAIMS, DEBTS, AND EXPENSES FROM REVOCABLE TRUST OF DECEASED SETTLOR › CHAPTER 7 - Claims by Public Entities › Section 19203.

19203. If property in the trust is distributed before expiration of the time allowed a public entity to file a claim, the public entity has a claim against the distributees to the full extent of the public entity’s claim or each distributee’s share of the distributed property, as set forth in Section 19402, whichever is less. The public entity’s claim against distributees includes interest at a rate equal to that specified in Section 19521 of the Revenue and Taxation Code, from the date of distribution or the date of filing the claim by the public entity, whichever is later, plus other accruing costs as in the case of enforcement of a money judgment.
(Amended by Stats. 2007, Ch. 159, Sec. 26. Effective January 1, 2008.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 8 - PAYMENT OF CLAIMS, DEBTS, AND EXPENSES FROM REVOCABLE TRUST OF DECEASED SETTLOR › CHAPTER 7 - Claims by Public Entities › Section 19204.

19204. Nothing in this chapter shall be construed to affect the order of priority of debts provided for under other provisions of law.
(Added by Stats. 1991, Ch. 992, Sec. 3.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 8 - PAYMENT OF CLAIMS, DEBTS, AND EXPENSES FROM REVOCABLE TRUST OF DECEASED SETTLOR › CHAPTER 7 - Claims by Public Entities › Section 19205.

19205. This chapter does not apply to liability for the restitution of amounts illegally acquired through the means of a fraudulent, false, or incorrect representation, or a forged or unauthorized endorsement.
(Added by Stats. 1991, Ch. 992, Sec. 3.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 8 - PAYMENT OF CLAIMS, DEBTS, AND EXPENSES FROM REVOCABLE TRUST OF DECEASED SETTLOR › CHAPTER 8 - Allowance and Rejection of Claims › Section 19250.

19250. When a claim is filed, the trustee shall allow or reject the claim in whole or in part.
(Added by Stats. 1991, Ch. 992, Sec. 3.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 8 - PAYMENT OF CLAIMS, DEBTS, AND EXPENSES FROM REVOCABLE TRUST OF DECEASED SETTLOR › CHAPTER 8 - Allowance and Rejection of Claims › Section 19251.

19251. (a) Any allowance or rejection shall be in writing. The trustee shall file the allowance or rejection with the court clerk and give notice to the claimant, together with a copy of the allowance or rejection, as provided in Section 1215.
(b) The allowance or rejection shall contain the following information:
(1) The name of the claimant.
(2) The date of the settlor’s death.
(3) The total amount of the claim.
(4) The amount allowed or rejected by the trustee.
(5) A statement that the claimant has 90 days from the time the notice of rejection is given, or 90 days after the claim becomes due, whichever is later, in which to bring an action on a claim rejected in whole or in part.
(c) The Judicial Council shall prescribe an allowance or rejection form, which may be part of the claim form. Use of a form prescribed by the Judicial Council is deemed to satisfy the requirements.
(d) This section does not apply to a demand the trustee elects to treat as a claim under Section 19154.
(Added by Stats. 1991, Ch. 992, Sec. 3.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 8 - PAYMENT OF CLAIMS, DEBTS, AND EXPENSES FROM REVOCABLE TRUST OF DECEASED SETTLOR › CHAPTER 8 - Allowance and Rejection of Claims › Section 19252.

19252. The trustee shall have the power to pay any claim or portion of a claim and payment shall constitute allowance of the claim to the extent of the payment. The trustee shall have the power to compromise any claim or portion of a claim. If the trustee or the attorney for the trustee is a creditor of the deceased settlor, the trustee shall have the same powers regarding allowance, rejection, payment, or compromise set forth in this chapter.
(Amended by Stats. 2007, Ch. 159, Sec. 27. Effective January 1, 2008.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 8 - PAYMENT OF CLAIMS, DEBTS, AND EXPENSES FROM REVOCABLE TRUST OF DECEASED SETTLOR › CHAPTER 8 - Allowance and Rejection of Claims › Section 19253.

19253. (a) A claim barred by the statute of limitations may not be allowed by the trustee.
(b) The filing of a claim tolls the statute of limitations otherwise applicable to the claim until the trustee gives notice of allowance or rejection.
(c) The allowance of a claim further tolls the statute of limitations as to the part of the claim allowed until the allowed portion of the claim is paid.
(d) Notwithstanding the statute of limitations otherwise applicable to a claim, if an action on a rejected claim is not commenced or if the matter is not referred to a referee or to arbitration within the time prescribed in Section 19255, it is forever barred.
(Added by Stats. 1991, Ch. 992, Sec. 3.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 8 - PAYMENT OF CLAIMS, DEBTS, AND EXPENSES FROM REVOCABLE TRUST OF DECEASED SETTLOR › CHAPTER 8 - Allowance and Rejection of Claims › Section 19254.

19254. If within 30 days after a claim is filed the trustee has refused or neglected to act on the claim, the refusal or neglect may, at the option of the claimant, be deemed equivalent to the giving of a notice of rejection on the 30th day.
(Added by Stats. 1991, Ch. 992, Sec. 3.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 8 - PAYMENT OF CLAIMS, DEBTS, AND EXPENSES FROM REVOCABLE TRUST OF DECEASED SETTLOR › CHAPTER 8 - Allowance and Rejection of Claims › Section 19255.

19255. (a) A rejected claim is barred as to the part rejected unless the creditor brings an action on the claim or the matter is referred to a referee or to arbitration within the following times, excluding any time during which there is a vacancy in the office of the trustee:
(1) If the claim is due at the time of giving the notice of rejection, 90 days after the notice is given.
(2) If the claim is not due at the time of giving the notice of rejection, 90 days after the claim becomes due.
(b) In addition to any other county in which an action on a rejected claim may be commenced, the action may be commenced in the county or city and county wherein the principal place of administration of the trust is located.
(c) The creditor shall file a notice of the pendency of the action or the referral to a referee or to arbitration with the court clerk in the trust proceeding, together with proof of giving a copy of the notice to the trustee as provided in Section 1215. Personal service of a copy of the summons and complaint on the trustee is equivalent to the filing and giving of the notice.
(d) Any property distributed by the trustee under the terms of the trust after 120 days from the later of the time the notice of rejection is given or the claim is due and before the notice of pendency of action or referral or arbitration is filed and given, excluding therefrom any time during which there is a vacancy in the office of the trustee, is not subject to the claim. Neither the trustee nor the distributee is liable on account of the distribution.
(e) The prevailing party in the action shall be awarded court costs and, if the court determines that the prosecution or defense of the action against the prevailing party was unreasonable, the prevailing party shall be awarded reasonable litigation expenses, including attorney’s fees. For the purpose of this subdivision, the prevailing party shall be the trustee if the creditor recovers an amount equal to or less than the amount of the claim allowed by the trustee, and shall be the creditor if the creditor recovers an amount greater than the amount of the claim allowed by the trustee.
(Amended by Stats. 2007, Ch. 159, Sec. 28. Effective January 1, 2008.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 8 - PAYMENT OF CLAIMS, DEBTS, AND EXPENSES FROM REVOCABLE TRUST OF DECEASED SETTLOR › CHAPTER 9 - Claims Established by Judgment › Section 19300.

19300. (a) Except as provided in Section 19303, after the death of the settlor all money judgments against the deceased settlor on a claim against the deceased settlor or against the trustee on a claim against the decedent or the trust estate are payable in the course of administration and are not enforceable against property in the trust estate of the deceased settlor under the Enforcement of Judgments Law (Title 9 (commencing with Section 680.010) of Part 2 of the Code of Civil Procedure).
(b) Subject to Section 19301, a judgment referred to in subdivision (a) shall be filed in the same manner as other claims.
(Added by Stats. 1991, Ch. 992, Sec. 3.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 8 - PAYMENT OF CLAIMS, DEBTS, AND EXPENSES FROM REVOCABLE TRUST OF DECEASED SETTLOR › CHAPTER 9 - Claims Established by Judgment › Section 19301.

19301. When a money judgment against a trustee in a representative capacity becomes final, it conclusively establishes the validity of the claim for the amount of the judgment. The judgment shall provide that it is payable out of property in the deceased settlor’s trust estate in the course of administration. An abstract of the judgment shall be filed in the trust administration proceedings.
(Added by Stats. 1991, Ch. 992, Sec. 3.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 8 - PAYMENT OF CLAIMS, DEBTS, AND EXPENSES FROM REVOCABLE TRUST OF DECEASED SETTLOR › CHAPTER 9 - Claims Established by Judgment › Section 19302.

19302. (a) Notwithstanding the death of the settlor, a judgment for possession of trust property or a judgment for sale of trust property may be enforced under the Enforcement of Judgments Law (Title 9 (commencing with Section 680.010) of Part 2 of the Code of Civil Procedure). Nothing in this subdivision authorizes enforcement under the Enforcement of Judgments Law against any property in the trust estate of the deceased settlor other than the property described in the judgment for possession or sale.
(b) After the death of the settlor, a demand for money that is not satisfied from the trust property described in a judgment for sale of property shall be filed as a claim in the same manner as other claims and is payable in the course of administration.
(Added by Stats. 1991, Ch. 992, Sec. 3.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 8 - PAYMENT OF CLAIMS, DEBTS, AND EXPENSES FROM REVOCABLE TRUST OF DECEASED SETTLOR › CHAPTER 9 - Claims Established by Judgment › Section 19303.

19303. If trust property of the deceased settlor is subject to an execution lien at the time of the settlor’s death, enforcement against the property may proceed under the Enforcement of Judgments Law (Title 9 (commencing with Section 680.010) of Part 2 of the Code of Civil Procedure) to satisfy the judgment. The levying officer, as defined in Section 680.260 of the Code of Civil Procedure, shall account to the trustee for any surplus. If the judgment is not satisfied, the balance of the judgment remaining unsatisfied is payable in the course of administration.
(Added by Stats. 1991, Ch. 992, Sec. 3.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 8 - PAYMENT OF CLAIMS, DEBTS, AND EXPENSES FROM REVOCABLE TRUST OF DECEASED SETTLOR › CHAPTER 9 - Claims Established by Judgment › Section 19304.

19304. (a) An attachment lien may be converted into a judgment lien on property in the trust estate subject to the attachment lien, with the same priority as the attachment lien, in either of the following cases:
(1) Where the judgment debtor dies after entry of judgment in an action in which the property was attached.
(2) Where a judgment is entered after the death of the defendant in an action in which the property was attached.
(b) To convert the attachment lien into a judgment lien, the levying officer shall, after entry of judgment in the action in which the property was attached and before the expiration of the attachment lien, do one of the following:
(1) Serve an abstract of the judgment, and a notice that the attachment lien has become a judgment lien, on the trustee or other person holding property subject to the attachment lien.
(2) Record or file in any office where the writ of attachment and notice of attachment are recorded or filed an abstract of the judgment and a notice that the attachment lien has become a judgment lien. If the attached property is real property, the plaintiff or the plaintiff’s attorney may record the required abstract and notice with the same effect as if recorded by the levying officer.
(c) After the death of the settlor, any members of the deceased settlor’s family who were supported in whole or in part by the deceased settlor may claim an exemption provided in Section 487.020 of the Code of Civil Procedure for property levied on under the writ of attachment if the right to the exemption exists at the time the exemption is claimed. The trustee may claim the exemption on behalf of members of the deceased settlor’s family. The claim of exemption may be made at any time before the time the abstract and notice are served, recorded, or filed under subdivision (b) with respect to the property claimed to be exempt. The claim of exemption shall be made in the same manner as an exemption is claimed under Section 482.100 of the Code of Civil Procedure.
(Amended by Stats. 2007, Ch. 159, Sec. 29. Effective January 1, 2008.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 8 - PAYMENT OF CLAIMS, DEBTS, AND EXPENSES FROM REVOCABLE TRUST OF DECEASED SETTLOR › CHAPTER 10 - Allocation of Debts Between Trust and Surviving Spouse › Section 19320.

19320. If it appears that a debt of the deceased settlor has been paid or is payable in whole or in part from property in the deceased settlor’s trust, then the trustee, the surviving spouse, the personal representative, if any, of a deceased settlor’s probate estate, or a beneficiary may petition for an order to allocate the debt.
(Amended by Stats. 2015, Ch. 48, Sec. 8. (SB 785) Effective January 1, 2016.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 8 - PAYMENT OF CLAIMS, DEBTS, AND EXPENSES FROM REVOCABLE TRUST OF DECEASED SETTLOR › CHAPTER 10 - Allocation of Debts Between Trust and Surviving Spouse › Section 19321.

19321. A petition under Section 19320 shall include a statement of all of the following:
(a) All debts of the deceased settlor and surviving spouse known to the petitioner that are alleged to be subject to allocation and whether paid in whole or in part or unpaid.
(b) The reason why the debts should be allocated.
(c) The proposed allocation and the basis for allocation alleged by the petitioner.
(Added by Stats. 1991, Ch. 992, Sec. 3.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 8 - PAYMENT OF CLAIMS, DEBTS, AND EXPENSES FROM REVOCABLE TRUST OF DECEASED SETTLOR › CHAPTER 10 - Allocation of Debts Between Trust and Surviving Spouse › Section 19322.

19322. If it appears from the petition under Section 19320 that allocation would be affected by the value of the separate property of the surviving spouse and any community property and quasi-community property not administered in the trust, and if an inventory and appraisal of the property has not been provided by the surviving spouse, the court shall make an order to show cause why the information should not be provided.
(Added by Stats. 1991, Ch. 992, Sec. 3.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 8 - PAYMENT OF CLAIMS, DEBTS, AND EXPENSES FROM REVOCABLE TRUST OF DECEASED SETTLOR › CHAPTER 10 - Allocation of Debts Between Trust and Surviving Spouse › Section 19323.

19323. (a) At least 30 days before the time set for the hearing on the petition, the petitioner shall cause notice of the time and place of the hearing and a copy of the petition to be served on the surviving spouse in the manner provided in Chapter 4 (commencing with Section 413.10) of Title 5 of Part 2 of the Code of Civil Procedure.
(b) At least 30 days before the time set for the hearing on the petition, the petitioner shall cause notice of the time and place of hearing, together with a copy of the petition, to be delivered pursuant to Section 1215 to each of the following persons who are not petitioners:
(1) All trustees of the trust and of any trusts to which an allocation of liability may be approved by the court pursuant to the petition.
(2) All beneficiaries affected.
(3) The personal representative of the deceased settlor’s probate estate, if any is known to the trustee.
(4) The Attorney General, if the petition relates to a charitable trust subject to the jurisdiction of the Attorney General, unless the Attorney General waives notice.
(Amended by Stats. 2017, Ch. 319, Sec. 105. (AB 976) Effective January 1, 2018.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 8 - PAYMENT OF CLAIMS, DEBTS, AND EXPENSES FROM REVOCABLE TRUST OF DECEASED SETTLOR › CHAPTER 10 - Allocation of Debts Between Trust and Surviving Spouse › Section 19325.

19325. On making a determination as provided in this chapter, the court shall make an order that:
(a) Directs the trustee to make payment of the amounts allocated to the trust by payment to the surviving spouse or creditors.
(b) Directs the trustee to charge amounts allocated to the surviving spouse against any property or interests of the surviving spouse that are in the possession or control of the trustee. To the extent that property or interests of the surviving spouse in the possession or control of the trustee are insufficient to satisfy the allocation, the court order shall summarily direct the surviving spouse to pay the allocation to the trustee.
(Added by Stats. 1991, Ch. 992, Sec. 3.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 8 - PAYMENT OF CLAIMS, DEBTS, AND EXPENSES FROM REVOCABLE TRUST OF DECEASED SETTLOR › CHAPTER 10 - Allocation of Debts Between Trust and Surviving Spouse › Section 19326.

19326. Notwithstanding any other statute, funeral expenses and expenses of last illness, in the absence of specific provisions in a will or trust to the contrary, shall be charged against the deceased settlor’s probate estate and thereafter, against the deceased settlor’s share of the trust and shall not be allocated to or charged against, the community share of the surviving spouse, whether or not the surviving spouse is financially able to pay the expenses and whether or not the surviving spouse or any other person is also liable for the expenses.
(Added by Stats. 1991, Ch. 992, Sec. 3.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 8 - PAYMENT OF CLAIMS, DEBTS, AND EXPENSES FROM REVOCABLE TRUST OF DECEASED SETTLOR › CHAPTER 11 - Liability of Settlor s Surviving Spouse › Section 19330.

19330. If proceedings are commenced under this part for the settlement of claims against the trust, and the time for filing claims has commenced, any action upon the liability of the surviving spouse under Chapter 3 (commencing with Section 13550) is barred to the same extent as provided for claims under this part, except as to the following:
(a) Any creditor who commences judicial proceedings to enforce a claim and serves the surviving spouse with the complaint prior to the expiration of the time for filing claims.
(b) Any creditor who has or who secures the surviving spouse’s acknowledgment in writing of the liability of the surviving spouse for the claim.
(c) Any creditor who files a timely claim in the proceedings for the administration of the estate of the deceased spouse.
(Added by Stats. 1991, Ch. 992, Sec. 3.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 8 - PAYMENT OF CLAIMS, DEBTS, AND EXPENSES FROM REVOCABLE TRUST OF DECEASED SETTLOR › CHAPTER 12 - Distributee Liability › Section 19400.

19400. Subject to Section 366.2 of the Code of Civil Procedure, if there is no proceeding to administer the probate estate of the deceased settlor, and if the trustee does not file a proposed notice to creditors pursuant to Section 19003 and does not publish notice to creditors pursuant to Chapter 3 (commencing with Section 19040), then a beneficiary of the trust to whom payment, delivery, or transfer of the deceased settlor’s property is made pursuant to the terms of the trust is personally liable, to the extent provided in Section 19402, for the unsecured claims of the creditors of the deceased settlor’s probate estate.
(Amended by Stats. 2015, Ch. 48, Sec. 10. (SB 785) Effective January 1, 2016.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 8 - PAYMENT OF CLAIMS, DEBTS, AND EXPENSES FROM REVOCABLE TRUST OF DECEASED SETTLOR › CHAPTER 12 - Distributee Liability › Section 19401.

19401. Subject to Section 19402, if the trustee filed a proposed notice to creditors pursuant to Section 19003 and published notice to creditors pursuant to Section 19040, and if the identity of the creditor was known to, or reasonably ascertainable by, the trustee within four months of the first publication of notice pursuant to Section 19040, then a person to whom property is distributed is personally liable for the claim of the creditor, without a claim first having been filed, if all of the following conditions are satisfied:
(a) The claim of the creditor was not merely conjectural.
(b) Notice to the creditor was not given to the creditor under Chapter 4 (commencing with Section 19050) and neither the creditor nor the attorney representing the creditor in the matter had actual knowledge of the administration of the trust estate sooner than one year after the date of first publication of notice pursuant to Section 19040.
(c) The statute of limitations applicable to the claim under Section 366.2 of the Code of Civil Procedure has not expired at the time of commencement of an action under this section.
(Amended by Stats. 1992, Ch. 178, Sec. 47. Effective January 1, 1993.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 8 - PAYMENT OF CLAIMS, DEBTS, AND EXPENSES FROM REVOCABLE TRUST OF DECEASED SETTLOR › CHAPTER 12 - Distributee Liability › Section 19402.

19402. (a) In any action under this chapter, subject to Section 366.2 of the Code of Civil Procedure, the distributee may assert any defenses, cross-complaints, or setoffs that would have been available to the deceased settlor if the settlor had not died.
(b) Personal liability under this chapter is applicable only to the extent the claim of the creditor cannot be satisfied out of the trust estate of the deceased settlor and is limited to a pro rata portion of the claim of the creditor, based on the proportion that the value of the property distributed to the person out of the trust estate bears to the total value of all property distributed to all persons out of the trust estate. Personal liability under this chapter for all claims of all creditors shall not exceed the value of the property distributed to the person out of the trust estate. As used in this chapter, the value of the property is the fair market value of the property on the date of its distribution, less the amount of any liens and encumbrances on the property at that time.
(Amended by Stats. 1992, Ch. 178, Sec. 48. Effective January 1, 1993.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 8 - PAYMENT OF CLAIMS, DEBTS, AND EXPENSES FROM REVOCABLE TRUST OF DECEASED SETTLOR › CHAPTER 12 - Distributee Liability › Section 19403.

19403. Nothing in this chapter affects the rights of a purchaser or encumbrancer of property in good faith and for value from a person who is personally liable under this section.
(Amended by Stats. 2004, Ch. 183, Sec. 280. Effective January 1, 2005.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 9 - Uniform Trust Decanting Act › Section 19503.

19503. (a) Except as otherwise provided in subdivisions (b) and (c), this part applies to an express trust that is irrevocable or revocable by the settlor only with the consent of the trustee or a person holding an adverse interest.
(b) This part does not apply to a trust held solely for charitable purposes.
(c) Subject to Section 19515, a trust instrument may restrict or prohibit exercise of the decanting power.
(d) This part does not limit the power of a trustee, powerholder, or other person to distribute or appoint property in further trust or to modify a trust under the trust instrument, law of this state other than this part, common law, a court order, or a nonjudicial settlement agreement.
(e) This part does not affect the ability of a settlor to provide in a trust instrument for the distribution of the trust property or appointment in further trust of the trust property or for modification of the trust instrument.
(Added by Stats. 2018, Ch. 407, Sec. 1. (SB 909) Effective January 1, 2019.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 9 - Uniform Trust Decanting Act › Section 19504.

19504. (a) In exercising the decanting power, an authorized fiduciary shall act in accordance with its fiduciary duties, including the duty to act in accordance with the purposes of the first trust.
(b) This part does not create or imply a duty to exercise the decanting power or to inform beneficiaries about the applicability of this part.
(c) Except as otherwise provided in a first trust instrument, for purposes of this part, the terms of the first trust are deemed to include the decanting power.
(Added by Stats. 2018, Ch. 407, Sec. 1. (SB 909) Effective January 1, 2019.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 9 - Uniform Trust Decanting Act › Section 19505.

19505. This part applies to a trust created before, on, or after January 1, 2019, that satisfies either of the following conditions:
(a) Has its principal place of administration in this state, including a trust whose principal place of administration has been changed to this state.
(b) Provides by its trust instrument that it is governed by the law of this state or is governed by the law of this state for the purpose of any of the following:
(1) Administration, including administration of a trust whose governing law for purposes of administration has been changed to the law of this state.
(2) Construction of terms of the trust.
(3) Determining the meaning or effect of terms of the trust.
(Added by Stats. 2018, Ch. 407, Sec. 1. (SB 909) Effective January 1, 2019.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 9 - Uniform Trust Decanting Act › Section 19508.

19508. (a) Notice to a person with authority to represent and bind another person under this code or a first trust instrument has the same effect as notice given directly to the person represented.
(b) Consent of or waiver by a person with authority to represent and bind another person under this code or a first trust instrument is binding on the person represented unless the person represented objects to the representation before the consent or waiver otherwise would become effective.
(c) A person with authority to represent and bind another person under this code or a first trust instrument may file an application under Section 19509 on behalf of the person represented.
(d) A settlor may not represent or bind a beneficiary under this part.
(Added by Stats. 2018, Ch. 407, Sec. 1. (SB 909) Effective January 1, 2019.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 9 - Uniform Trust Decanting Act › Section 19509.

19509. (a) On application of an authorized fiduciary, a person entitled to notice under subdivision (c) of Section 19507, a beneficiary, or, with respect to a charitable interest, the Attorney General or other person that has standing to enforce the charitable interest, the court may do any of the following:
(1) Provide instructions to the authorized fiduciary regarding whether a proposed exercise of the decanting power is permitted under this part and is consistent with the fiduciary duties of the authorized fiduciary.
(2) Appoint a special fiduciary and authorize the special fiduciary to determine whether the decanting power should be exercised under this part and to exercise the decanting power.
(3) Approve an exercise of the decanting power.
(4) Determine that a proposed or attempted exercise of the decanting power is ineffective because of either of the following:
(A) After applying Section 19522, the proposed or attempted exercise does not or did not comply with this part.
(B) The proposed or attempted exercise would be or was an abuse of the fiduciary’s discretion or a breach of fiduciary duty.
(5) Determine the extent to which Section 19522 applies to a prior exercise of the decanting power.
(6) Provide instructions to the trustee regarding the application of Section 19522 to a prior exercise of the decanting power.
(7) Order other relief to carry out the purposes of this part.
(b) If an application is made under subdivision (a), the burden is on the authorized fiduciary to establish that notice was given as required by Section 19507 and that the authorized fiduciary may exercise the decanting power.
(c) On application of an authorized fiduciary, the court may approve either or both of the following:
(1) An increase in the fiduciary’s compensation under Section 19516.
(2) A modification under Section 19518 of a provision granting a person the right to remove or replace the fiduciary.
(Added by Stats. 2018, Ch. 407, Sec. 1. (SB 909) Effective January 1, 2019.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 9 - Uniform Trust Decanting Act › Section 19510.

19510. An exercise of the decanting power shall be made in a writing signed by an authorized fiduciary. The signed writing shall, directly or by reference to the notice required by Section 19507, identify the first trust and the second trust or trusts and state the property of the first trust being distributed to each second trust and the property, if any, that remains in the first trust.
(Added by Stats. 2018, Ch. 407, Sec. 1. (SB 909) Effective January 1, 2019.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 9 - Uniform Trust Decanting Act › Section 19512.

19512. (a) For purposes of this section, “limited distributive discretion” means a discretionary power of distribution that is limited to an ascertainable standard or a reasonably definite standard.
(b) An authorized fiduciary that has limited distributive discretion over the principal of the first trust for benefit of one or more current beneficiaries may exercise the decanting power over the principal of the first trust.
(c) Under this section and subject to Section 19514, a second trust may be created or administered under the law of any jurisdiction. Under this section, the second trusts, in the aggregate, shall grant each beneficiary of the first trust beneficial interests which are substantially similar to the beneficial interests of the beneficiary in the first trust. For purposes of this subdivision, “substantially similar” means that there is no material change in a beneficiary’s beneficial interests, except as provided in subdivision (d).
(d) A power to make a distribution under a second trust for the benefit of a beneficiary who is an individual is substantially similar to a power under the first trust to make a distribution directly to the beneficiary. A distribution is for the benefit of a beneficiary if it satisfies any of the following conditions:
(1) The distribution is applied for the benefit of the beneficiary.
(2) The beneficiary is under a legal disability or the trustee reasonably believes the beneficiary is incapacitated, and the distribution is made as permitted under this code.
(3) The distribution is made as permitted under the terms of the first trust instrument and the second trust instrument for the benefit of the beneficiary.
(e) If an authorized fiduciary has limited distributive discretion over part but not all of the principal of a first trust, the fiduciary may exercise the decanting power under this section over that part of the principal over which the authorized fiduciary has limited distributive discretion.
(Added by Stats. 2018, Ch. 407, Sec. 1. (SB 909) Effective January 1, 2019.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 9 - Uniform Trust Decanting Act › Section 19514.

19514. (a) For purposes of this section:
(1) “Determinable charitable interest” means a charitable interest that is a right to a mandatory distribution currently, periodically, on the occurrence of a specified event, or after the passage of a specified time and that is unconditional or will be held solely for charitable purposes.
(2) “Unconditional” means not subject to the occurrence of a specified event that is not certain to occur, other than a requirement in a trust instrument that a charitable organization be in existence or qualify under a particular provision of the United States Internal Revenue Code of 1986 on the date of the distribution, if the charitable organization meets the requirement on the date of determination.
(b) If a first trust contains a determinable charitable interest, the Attorney General has the rights of a qualified beneficiary and may represent and bind the charitable interest.
(c) If a first trust contains a charitable interest, the second trust or trusts may not do any of the following:
(1) Diminish the charitable interest.
(2) Diminish the interest of an identified charitable organization that holds the charitable interest.
(3) Alter any charitable purpose stated in the first trust instrument.
(4) Alter any condition or restriction related to the charitable interest.
(d) If there are two or more second trusts, the second trusts shall be treated as one trust for purposes of determining whether the exercise of the decanting power diminishes the charitable interest or diminishes the interest of an identified charitable organization for purposes of subdivision (c).
(e) If a first trust contains a determinable charitable interest, the second trust or trusts that include a charitable interest pursuant to subdivision (c) shall be administered under the law of this state unless any of the following occur:
(1) The Attorney General, after receiving notice under Section 19507, fails to object in a signed writing delivered to the authorized fiduciary within the notice period.
(2) The Attorney General consents in a signed writing to the second trust or trusts being administered under the law of another jurisdiction.
(3) The court approves the exercise of the decanting power.
(f) This part does not limit the powers and duties of the Attorney General under law of this state other than this part.
(Added by Stats. 2018, Ch. 407, Sec. 1. (SB 909) Effective January 1, 2019.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 9 - Uniform Trust Decanting Act › Section 19515.

19515. (a) An authorized fiduciary may not exercise the decanting power to the extent the first trust instrument expressly prohibits exercise of either of the following:
(1) The decanting power.
(2) A power granted by state law to the fiduciary to distribute part or all of the principal of the trust to another trust or to modify the trust.
(b) Exercise of the decanting power is subject to any restriction in the first trust instrument that expressly applies to exercise of either of the following:
(1) The decanting power.
(2) A power granted by state law to a fiduciary to distribute part or all of the principal of the trust to another trust or to modify the trust.
(c) A general prohibition of the amendment or revocation of a first trust, a spendthrift clause, or a clause restraining the voluntary or involuntary transfer of a beneficiary’s interest does not preclude exercise of the decanting power.
(d) Subject to subdivisions (a) and (b), an authorized fiduciary may exercise the decanting power under this part even if the first trust instrument permits the authorized fiduciary or another person to modify the first trust instrument or to distribute part or all of the principal of the first trust to another trust.
(e) If a first trust instrument contains an express prohibition described in subdivision (a) or an express restriction described in subdivision (b), the authorized fiduciary shall include that provision or restriction in the second trust instrument.
(Added by Stats. 2018, Ch. 407, Sec. 1. (SB 909) Effective January 1, 2019.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 9 - Uniform Trust Decanting Act › Section 19516.

19516. (a) If a first trust instrument specifies an authorized fiduciary’s compensation, the fiduciary may not exercise the decanting power to increase the fiduciary’s compensation above the specified compensation unless either of the following occurs:
(1) All qualified beneficiaries of the second trust consent to the increase in a signed writing.
(2) The increase is approved by the court.
(b) If a first trust instrument does not specify an authorized fiduciary’s compensation, the fiduciary may not exercise the decanting power to increase the fiduciary’s compensation above the compensation permitted by this code unless either of the following occurs:
(1) All qualified beneficiaries of the second trust consent to the increase in a signed writing.
(2) The increase is approved by the court.
(c) (1) A change in an authorized fiduciary’s compensation which is incidental to other changes made by the exercise of the decanting power is not an increase in the fiduciary’s compensation for purposes of subdivisions (a) and (b).
(2) For purposes of this subdivision, an incidental change to an authorized fiduciary’s compensation includes, but is not limited to, an increase in the compensation of the authorized fiduciary for either of the following reasons:
(A) The second trust lasts longer than the first trust.
(B) The second trust has a greater value than the first trust.
(Added by Stats. 2018, Ch. 407, Sec. 1. (SB 909) Effective January 1, 2019.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 9 - Uniform Trust Decanting Act › Section 19517.

19517. (a) Except as otherwise provided in this section, a second trust instrument may not relieve an authorized fiduciary from liability for breach of trust to a greater extent than the first trust instrument.
(b) A second trust instrument may provide for indemnification of an authorized fiduciary of the first trust or another person acting in a fiduciary capacity under the first trust for any liability or claim that would have been payable from the first trust if the decanting power had not been exercised.
(c) A second trust instrument may not reduce fiduciary liability in the aggregate.
(d) Subject to subdivision (c), a second trust instrument may reallocate fiduciary powers among fiduciaries as permitted by the law of this state other than this part.
(Added by Stats. 2018, Ch. 407, Sec. 1. (SB 909) Effective January 1, 2019.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 9 - Uniform Trust Decanting Act › Section 19518.

19518. An authorized fiduciary may not exercise the decanting power to modify a provision in a first trust instrument granting another person power to remove or replace the fiduciary unless any of the following occurs:
(a) The person holding the power consents to the modification in a signed writing and the modification applies only to the person.
(b) The person holding the power and the qualified beneficiaries of the second trust consent to the modification in a signed writing and the modification grants a substantially similar power to another person.
(c) The court approves the modification and the modification grants a substantially similar power to another person.
(Added by Stats. 2018, Ch. 407, Sec. 1. (SB 909) Effective January 1, 2019.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 9 - Uniform Trust Decanting Act › Section 19520.

19520. (a) Subject to subdivision (b), a second trust may have a duration that is the same as, or different from, the duration of the first trust.
(b) To the extent that property of a second trust is attributable to property of the first trust, the property of the second trust is subject to any rules governing maximum perpetuity, accumulation, or suspension of the power of alienation that apply to property of the first trust.
(Added by Stats. 2018, Ch. 407, Sec. 1. (SB 909) Effective January 1, 2019.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 9 - Uniform Trust Decanting Act › Section 19521.

19521. An authorized fiduciary may exercise the decanting power whether or not under the first trust’s discretionary distribution standard the fiduciary would have made or could have been compelled to make a discretionary distribution of principal at the time of the exercise.
(Added by Stats. 2018, Ch. 407, Sec. 1. (SB 909) Effective January 1, 2019.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 9 - Uniform Trust Decanting Act › Section 19522.

19522. (a) If exercise of the decanting power would be effective under this part, except that the second trust instrument in part does not comply with this part, the exercise of the power is effective and the following rules apply with respect to the principal of the second trust attributable to the exercise of the power:
(1) A provision in the second trust instrument that is not permitted under this part is void to the extent necessary to comply with this part.
(2) A provision required by this part to be in the second trust instrument, which is not contained in the instrument, is deemed to be included in the instrument to the extent necessary to comply with this part.
(b) If a trustee or other fiduciary of a second trust determines that subdivision (a) applies to a prior exercise of the decanting power, the fiduciary shall take corrective action consistent with the fiduciary’s duties.
(Added by Stats. 2018, Ch. 407, Sec. 1. (SB 909) Effective January 1, 2019.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 9 - Uniform Trust Decanting Act › Section 19523.

19523. (a) For purposes of this section:
(1) “Animal trust” means a trust or an interest in a trust described in Section 15212.
(2) “Protector” means either of the following:
(A) A person appointed in an animal trust to enforce the trust on behalf of the animal as described in subdivision (c) of Section 15212 or, if no person is appointed in the trust for that purpose, a person appointed by the court for that purpose.
(B) A nonprofit charitable corporation described in subdivision (e) of Section 15212 that has requested an accounting in writing.
(b) The decanting power may be exercised over an animal trust that has a protector to the extent the trust could be decanted under this part if each animal that benefits from the trust were an individual, if the protector consents in a signed writing to the exercise of the power.
(c) A protector for an animal has the rights under this part of a qualified beneficiary.
(d) Notwithstanding any other provision of this part, if a first trust is an animal trust, in an exercise of the decanting power, the second trust shall provide that trust property may be applied only to its intended purpose for the period the first trust benefited the animal.
(Added by Stats. 2018, Ch. 407, Sec. 1. (SB 909) Effective January 1, 2019.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 9 - Uniform Trust Decanting Act › Section 19524.

19524. A reference in this code to a trust instrument or terms of the trust includes a second trust instrument and the terms of the second trust.
(Added by Stats. 2018, Ch. 407, Sec. 1. (SB 909) Effective January 1, 2019.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 9 - Uniform Trust Decanting Act › Section 19525.

19525. (a) For purposes of the law of this state other than this part and subject to subdivision (b), a settlor of a first trust is deemed to be the settlor of the second trust with respect to the portion of the principal of the first trust subject to the exercise of the decanting power.
(b) In determining settlor intent with respect to a second trust, the intent of a settlor of the first trust, a settlor of the second trust, and the authorized fiduciary may be considered.
(Added by Stats. 2018, Ch. 407, Sec. 1. (SB 909) Effective January 1, 2019.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 9 - Uniform Trust Decanting Act › Section 19526.

19526. (a) Except as otherwise provided in subdivision (c), if exercise of the decanting power was intended to distribute all the principal of the first trust to one or more second trusts, later-discovered property belonging to the first trust and property paid to or acquired by the first trust after the exercise of the power is part of the trust estate of the second trust or trusts.
(b) Except as otherwise provided in subdivision (c), if exercise of the decanting power was intended to distribute less than all the principal of the first trust to one or more second trusts, later-discovered property belonging to the first trust or property paid to or acquired by the first trust after exercise of the power remains part of the trust estate of the first trust.
(c) An authorized fiduciary may provide in an exercise of the decanting power or by the terms of a second trust for disposition of later-discovered property belonging to the first trust or property paid to or acquired by the first trust after exercise of the power.
(Added by Stats. 2018, Ch. 407, Sec. 1. (SB 909) Effective January 1, 2019.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 9 - Uniform Trust Decanting Act › Section 19527.

19527. A debt, liability, or other obligation enforceable against property of a first trust is enforceable to the same extent against the property when held by the second trust after exercise of the decanting power.
(Added by Stats. 2018, Ch. 407, Sec. 1. (SB 909) Effective January 1, 2019.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 9 - Uniform Trust Decanting Act › Section 19529.

19529. This part does not limit a trustee’s ability to petition for instructions or other approval under a trust pursuant to Chapter 3 (commencing with Section 17200) of Part 5 or to petition for modification of a trust pursuant to Chapter 3 (commencing with Section 15400) of Part 2.
(Amended by Stats. 2019, Ch. 497, Sec. 212. (AB 991) Effective January 1, 2020.)
2023 California Code › Probate Code - PROB › DIVISION 9 - TRUST LAW › PART 9 - Uniform Trust Decanting Act › Section 19530.

19530. The provisions of this part are severable. If any provision of this part or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application.
(Added by Stats. 2018, Ch. 407, Sec. 1. (SB 909) Effective January 1, 2019.)
2023 California Code › Probate Code - PROB › DIVISION 10 - PRORATION OF TAXES › CHAPTER 1 - Proration of Estate Taxes › ARTICLE 1 - General Provisions › Section 20100.

20100. Except where the context otherwise requires, the following definitions shall govern the construction of this chapter:
(a) “Estate tax” means a tax imposed by any federal or California estate tax law, now existing or hereafter enacted, and includes interest and penalties on any deficiency.
(b) “Person interested in the estate” means any person, including a personal representative, entitled to receive, or who has received, from a decedent while alive or by reason of the death of the decedent any property or interest therein.
(c) “Personal representative” includes a guardian, conservator, trustee, or other person charged with the responsibility of paying the estate tax.
(d) “Property” means property included in the gross estate for federal estate tax purposes.
(e) “Value” means fair market value as determined for federal estate tax purposes.
(Enacted by Stats. 1990, Ch. 79.)