Introduction... i Acknowledgements... ii About the Editors/Authors... iii

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1 TABLE OF CONTENTS Introduction... i Acknowledgements... ii About the Editors/Authors... iii CHAPTER 1: INTRODUCTION A. Uniform Probate Code Enactment of Uniform Probate Code, Effective January 1, Seven Types of Procedures B. Information on the Courts Circuit Court Judges and Staff Practice Tips CHAPTER 2: GATHERING THE INFORMATION, TIMETABLES A. General Instruction Estate Files Deadline Reminder System Form Files Address Record and Transfer Requirements Time Keeping Records Short Cuts in Preparing Letters, Forms, etc Scheduling of Assets The Estate Accounting System Retention of Documents Basic Probate Library Preparation of Final Accounts Estate Accounting B. Probate Court Proceedings Choices in Opening the Estate a. Informal Opening b. Formal Opening c. Special Administration d. Small Estates Affidavit Choices in Administration a. Unsupervised Administration with In and Out Court Involvement b. Supervised Administration Choices in Closing the Estate a. Informal Closing b. Formal Closing SAMPLE FORMS Initial Checklist (ICL) General Checklist (GCL) Significant Dates and Deadline List (DLL) Hawaii Probate Forms Manual, 4 th Edition 2014 TOC - 1

2 Estate Information List (EIL) Master Information List (MIL) Other Interested Parties Demanding Notice Master Information List (MIL) Contents Decedent (D) Decedent s Will and Named Personal Representative Decedent s Family and Devisees Court Proceeding Safe Deposit Box Business and Professional Advisers Real Estate U.S. Government Series Securities Closely Held Corporations Cash and Bank Accounts Mortgages and Notes Receivables Insurance on Decedent s Life Insurance on Life of Others Other Insurance Unincorporated Business Interests Vehicles Personal, Household and Miscellaneous Employee and Government Benefits and Annuities Taxable but Unusual Items Debts and Claims Funeral Expenses and Expenses of Last Illness Expense of Administration Previously Taxed Property Taxes for Decedent and Decedent s Estate Index Special Checklists (SCL) and Worksheets (WS) Special Checklist Tax Elections and Deductions (SCL-1) Special Checklist Summary of Stock Transfer Requirements (SCL-2) Special Checklist Summary of Probate Fees, Costs & Surcharges (HAW. REV. STAT (2012)) (SCL-3) Special Checklist Checking Service of Process (Notice Requirements) (SCL-4) Worksheet (WS-1) Augmented Estate HAW.REV.STAT. 560: (2007) Worksheet (WS-2) Creditors Claims Worksheet (WS-3) Estimate of Assets and Cash Needs Worksheet (WS-4) Worksheet for Determining Whether Section 2032A Applies Mathematical Test Worksheet for Determining Whether Section 2032A Applies Criteria Test Instructions with Respect to Section 2032A Worksheet (WS-5) Summary Closing -- HAW.REV.STAT. 560: (2007) Estate of [Name of Deceased] Brief Summary of Receipts and Disbursements Estate of [Name of Deceased] Assets of the Estate Estate of [Name of Deceased] Summary of Reasonable Attorney s Fees Pursuant to HAW.REV.STAT. 560:3-719 (2007) Estate of [Name of Deceased] Detailed Accounting of Transactions Checklist: Items Required for Internal Revenue Code Section 2032A Election Probate Closing Checklist Informal Probate Checklist Informal TOC-2 Hawaii Probate Forms Manual, 4 th Edition 2014

3 Probate Closing Checklist Formal Probate Checklist Formal Special Administrator Checklist Letter to Personal Representative or Family Member Enclosing Information List and Confirming Appointment Letter to Clerk of Court Transmitting Will for Lodging Letter to Social Security Administration Letter to Interested Parties Regarding Formal Opening of Estate Letter to Advise Personal Representative of the Nature and Extent of the Duties of Office and Procedures which Follow Letter to Interested Parties Enclosing Personal Representative s Notice of Appointment Letter to Forward I.R.S. Form SS-4 (Request for Taxpayer I.D. Number by Mail)(No Prior Phone Request) Letter to Forward I.R.S. Form SS-4 (Request for Taxpayer I.D. Number) (To Follow up on Prior Phone Request) Letter to Forward I.R.S. Form 56 (Notice of Fiduciary Relationship) Attorney to Provide Address. Make and Send a Copy of this Letter to the Surviving Spouse and the Personal Representative Letter from Surviving Spouse Regarding Election to Receive Payments Per H.R.S. 560:2-403 and to Newspaper Transmitting Notice to Creditors Letter to Creditor, Disallowing Claim Letter to Terminate Charge Account Letter to Cancel Credit Card Letter to Notify Tenant or Debtor of Place and Method of Making Payment Letter to Stockholder to Close Account, Cancel Orders, etc Letter to Bank Confirming Ownership and Date of Death Balance of Account Solely Owned Letter to Bank Confirming Ownership and Date of Death Balance of Account Joint Tenancy Letter to Insurance Company Requesting Claim Forms Letter to Mail Insurance Policy for Collection Letter to Insurance Company Requesting Form 712 when Policy has been Surrendered for Payment Separately Letter to Insurance Company Where Decedent Owned Insurance on Life of Another Letter to Employer Requesting Information as to Death Benefits Letter to Stockbroker to Obtain Valuation of Securities Letter to Department of Commerce and Consumer Affairs Regarding Stock Believed Worthless Letter to Personal Representative Enclosing Inventory for Signature and Return Letter to Interested Party with Copy of Inventory Letter to Department of Taxation Transmitting Hawaii Estate Tax Report Form M Letter to Internal Revenue Service Transmitting Federal Estate Tax Return Letter to I.R.S. Requesting Prompt Audit of Estate Tax Return Letter to Internal Revenue Service Transmitting Fiduciary Income Tax Return Tax Advice Letter to Beneficiary Letter to Hawaii Department of Taxation Transmitting Fiduciary Income Tax Return Letter to Stock Transfer Agent Enclosing Certificates for Transfer Letter to Personal Representative transmitting Interim and Final Report for Signature and Return Hawaii Probate Forms Manual, 4 th Edition 2014 TOC - 3

4 Letter to Interested Persons in Connection with Formal Closing of Estate Letter to I.R.S. Giving Notice of Termination of Fiduciary Relationship CHAPTER 3: SPECIAL ADMINISTRATION, COLLECTION BY AFFIDAVIT, SUMMARY ADMINISTRATION, SMALL ESTATES ADMINISTRATION A. Special Administration B. Collection by Affidavit C. Summary Administration D. Small Estates Administration CHAPTER 4: INFORMAL PROCEEDINGS A. Information Opening Advantages Disadvantages Are Informal Proceedings Appropriate? B. Application for Informal Probate or Appointment Proceedings Informal Probate Information Sheet Application for Informal Probate of Will and Appointment of Personal Representative/Application For Informal Appointment of Personal Representative (Without Will) a. Requirements for All Applications b. Additional Application Requirements for Informal Probate of Will c. Additional Application Requirements for Informal Probate Without Will d. Heirs at Law Notice to Interested Persons a. Prior to Action by the Registrar b. Notice of Probate Proceeding Statement of Informal Probate of Will and of Informal Appointment of Personal Representative/Statement of Intestate Informal Appointment of Personal Representative Letters Testamentary/Letters of Administration C. Informal Estate Administration Notice to Creditors a. Publication of Notice to Creditors b. Written Notice to Creditors c. Creditors Claims Inventory a. Preparing the Inventory b. Amendments of Supplements to the Inventory Statutory Allowances a. Homestead Allowance b. Exempt Property c. Family Allowance d. Elective Share Third Party Claims a. Limitations on Claims Arising Before Death TOC-4 Hawaii Probate Forms Manual, 4 th Edition 2014

5 b. Limitations on Claims Arising At or After Death c. Exceptions Specific Bequests Preliminary Distributions D. Transfer from Informal to Formal or Supervised Proceedings E. Informal Closing Whether to Transfer to Formal for Closing Closing by Filing Sworn Statement a. Closing Statement of Personal Representative b. Statement to Interested Persons c. Receipt For Closing Statement of Personal Representative[; Final Accounts] and Statement to Interested Persons d. Final Receipt Certificate Discharging Liens Securing Fiduciary Performance a. Verified Application for Certificate Discharging Lien and Certificate Discharging Lien Informal Closing Without Court Filings Summary Administration and Closing for Small Estates SAMPLE FORMS 4-1 Informal Probate Information Sheet Application for Informal Probate of Will and for Informal Appointment of Personal Representative Application for Informal Appointment of Personal Representative (Without Will) Statement Authorizing Notice of Informal Application to Interested Persons Statement of Informal Probate of Will and Informal Appointment of Personal Representative Statement of Intestate Informal Appointment of Personal Representative Letters Testamentary Letters of Administration A Circuit Court Notice and Notice to Creditors (Will) B Circuit Court Notice and Notice to Creditors (Intestacy) Circuit Court Notice and Notice to Creditors for Estate and Trust Letter to Known Creditor Inventory Claim for Homestead Allowance Receipt for Distribution of Homestead Allowance Claim for Exempt Property Receipt for Exempt Property Claim for Family Allowance Receipt for Family Allowance Receipt for Specific Bequest Receipt for Partial Distribution Petition to Transfer from Informal to Formal Proceeding Closing Statement of Personal Representative Statement to Interested Persons Receipt for Closing Statement [; Final Accounts] and Statement to Interested Persons Final Receipt Verified Application for Certificate Discharging Lien Certificate Discharging Lien Hawaii Probate Forms Manual, 4 th Edition 2014 TOC - 5

6 CHAPTER 5: FORMAL PROCEEDINGS, SUPERVISED ADMINISTRATION A. Choices in Administration Unsupervised Administration with In and Out Court Involvement Supervised Administration B. Formal Testacy and Appointment Proceedings Introduction Procedure for Formal Proceedings a. Formal Opening b. Hearing Date c. Receipt for Notice d. Circuit Court Notice and Notice to Creditors e. Flag Sheets f. Formal Order g. Letters h. Judgment C. Formal Estate Administration D. Formal Closing Ex Parte Approval of Final Accounts and Distribution and Complete Settlement of Estate a. Ex Parte Petition for Approval of Final Accounts and Distribution and Complete Settlement of Estate b. Ex Parte Order c. Declaration of Counsel Approval of Final Accounts and Distribution and Complete Settlement of Estate by Way of Hearing a. Petition for Approval of Final Accounts and Distribution and/ Complete Settlement of Estate b. Order Setting Date, Time and Place of Hearing c. Declaration of Counsel d. Service e. Flag Sheeting No 1-E f. Order Granting Petition Final Accounts Judgment E. Distribution of Estate F. Discharge of Personal Representative SAMPLE FORMS 5-1 Petition for Probate of Will and Appointment of Personal Representative Petition for Adjudication of Intestacy and Appointment of Personal Representative A Acceptance of Appointment (Resident) B Acceptance of Appointment (Nonresident) A Order Setting Date, Time and Place of Hearing on Petition for Probate of Will and Appointment of Personal Representative B Order Setting Date, Time and Place of Hearing on Petition for Adjudication and Intestacy and Appointment of Personal Representative Certificate of Death Affidavit of Attesting Witness TOC-6 Hawaii Probate Forms Manual, 4 th Edition 2014

7 5-7 Receipt for Notice of Hearing Flag Sheet No. 1-A (Petition for Probate of Will) Flag Sheet No. 1-B (Petition for Adjudication of Intestacy) Order Granting Petition for Probate of Will and Appointment of Personal Representative Order Granting Petition for Adjudication of Intestacy and Appointment of Personal Representative Letters Testamentary Letters of Administration Judgment on Order Granting Petition for Probate of Will and Appointment of Personal Representative Judgment for Order Granting Petition for Adjudication of Intestacy and Appointment of Personal Representative Notice of Entry of Judgment A Circuit Court Notice and Notice to Creditors (Will) B Circuit Court Notice and Notice to Creditors (Intestacy) Inventory Claim for Homestead Allowance Receipt for Distribution of Homestead Allowance Claim for Exempt Property Receipt for Exempt Property Claim for Family Allowance Receipt for Family Allowance Receipt for Specific Bequest Receipt for Partial Distribution Ex Parte Petition for Approval of Final Accounts and Distribution and Complete Settlement of Estate Order Grant Ex Parte Petition for Approval of Final Accounts and Distribution and Complete Settlement of Estate Declaration of Counsel Final Accounts Approval, Request, and Waiver of Notice Approval of Final Accounts and Special Fees and Request for Waiver of Master, Vouchers and Notice Joinder Judgment on Order Granting Ex Parte Petition for Approval of Final Accounts And Distribution Complete Settlement of Estate Certificate of Service Petition for Approval of Final Accounts and Distribution and Complete Settlement of Estate Order Setting Date, Time and Place of Hearing on Petition for Approval of Final Accounts and Distribution and Complete Settlement of Estate A Proof of Service (Hand Delivery) B Proof of Service (First Class or Certified Mail or Registered Mail) Flag Sheet No. 1-E (Petition for Approval of Final Accounts) Order Granting Petition for Approval of Final Accounts and Distribution And Complete Settlement of Estate Final Receipt Renuciation of Right to Appointment and Nomination of Personal Representative Certificate Re No Estate and Transfer Tax Due Receipt for Estate and Transfer Tax Hawaii Probate Forms Manual, 4 th Edition 2014 TOC - 7

8 CHAPTER 6: CONTESTED MATTERS A. Introduction B. Commencing and Litigation a Contested Matter Pre-Commencement Commencement Objection/Response Assignment Appointment of an Official Litigation, Order, Judgment and Appeal What Estate Planners Should Know about Litigation C. Alternative Dispute Resolution Direct Negotiations Private Mediation Judicial Settlement Conference Status Conference Arbitration Putting a Settlement on the Record D. Conclusion SAMPLE FORMS 6-1 Petition Objection Order of Assignment of Contested Matter Stipulation Reassigning Petition Order of Reference CHAPTER 7: REAL PROPERTY ISSUES, ANCILLARY ADMINISTRATION A. Transfer and Sale of Real Property Transfers Made During the Proceeding a. Judicial Sale of Real Property b. Non-Judicial Sale of Real Property Transfers Made at End of Proceeding B. Petition for Determination of Heirs C. Ancillary Administration What is Ancillary Administration? a. Application for Issuance of Acknowledgement of Authority b. Application or Petition for Appointment as Ancillary Personal Representative c. Regular Probate Proceeding Distribution D. Related Concerns SAMPLE FORMS 7-1 Statement of Facts; Letters Testamentary/Administration; and Order Granting Ex-Parte Petition for Approval of Final Accounts and Distribution And Complete Settlement of Estate Personal Representative s Limited Warranty Deed TOC-8 Hawaii Probate Forms Manual, 4 th Edition 2014

9 7-3 Ex Parte Petition for Authority to Sell Real Property Petition for Confirmation of Sale of Real Property Order for Hearing on Petition for Confirmation of Sale of Real Property Notice of Hearing on Petition for Confirmation of Sale of Real Property Acknowledgment of Receipt of Notice of Hearing on Petition for Confirmation of Sale of Real Property Joinder and Waiver of Notice Order Setting Time and Place of Hearing on Petition for Confirmation of Sale of Real Property Certificate of Mailing Affidavit of Posting Notice Flag Sheet No. 1-D (Petition for Confirmation of Sale) Order Granting Petition for Confirmation of Sale of Real Property Judgment Pursuant to Order Granting Petition for Confirmation of Sale of Real Property Affidavit of Counsel Addendum to Purchase Contract Dated Affidavit of Personal Representative Consent and Waiver of Right to Demand Confirmation Petition for Determination of Heirs Application for Issuance of Acknowledgment of Authority Certified Copy of the Will of (Name of Decedent) Acknowledgment of Authority Ex Parte Petition to Transfer from Informal to Formal Proceeding Hawaii Probate Forms Manual, 4 th Edition 2014 TOC - 9

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