How to Assist/Train Your Attorney in Probate and Guardianship

Transcription

1 How to Assist/Train Your Attorney in Probate and Guardianship Presented to: PARALEGAL ASSOCIATION OF FLORIDA, INC., Pinellas County Chapter Hamden Baskin,III and Joseph W. Fleece, III BaskinFleece Feather Sound Drive, Suite 550 Clearwater, Florida

2 Paralegal Seminar I. OVERVIEW: PROBATE what is probate? What is not included: A process to transfer a decedent's assets to the intended beneficiaries after all valid claims have been paid. does not deal with joint accounts. life insurance. trust assets or other property interests which are governed by contractual law such as payable on death accounts. What law applies? Chapter and 733 of the FlOrida Statutes Florida Probate Rules II. OPENING A PROBATE ESTATE Petition For Administration Intestate Estate where beneficiaries are determined by the intestacy statutes ; and Testate Estate- A will is admitted to probate. The will has no legal effect until an order has been entered admitting it to probate. Until then it is merely a paper writing. Appoint personal representative to administer the estate o personal representative is a fiduciary who has a duty to administer the estate impartially and in the best interests of not only the beneficiaries but also the creditors of the estate 1

3 Practice Pointer: Clients will often want to distribute personal property. before the Will is admitted to probate and Letters of Administration are issued. They should be advised against this. and encouraged to protect the personal property from removal before a proper inventory is done. If family members are down for the funeral. and insist on "taking" any personal property with them. have the client make a receipt. describe the item. and include a provision for a return of the item. if required to do so. The items must still be included in the inventory. and va lued. Suggest a photo be taken of the items as well. o duty to marsha l and protect the assets of the estate. o duty to notity all known and reasonably ascertainable creditors. Practice Pointer: Review the last year of checks. debits. electronic payments. to see if payments were made on any obligations. Look for deposits too. to see if payments were made to the decedent to help locate accounts and other assets. o Duty to serve a copy of the Notice of Administration on all interested persons per Rule An Interested Person is a d efined term. and includes those persons who might be affected by the administration of the estate. o Duty to publish Notice to Creditors o Practice Pointer: Be sure to actually review the Proof of Publication. The publisher will send a proof just days before it publishes. Check for wrong n a mes. It is not uncommon to find errors caused by the publisher. 2

4 or from the law firm. but using a form with a former estate name. Very embarrassing. o Duty to pay all valid claims after the claims period expires. Payments should be made with within 5 months. after which. interest may be claimed. o Duty to make sure all federal and state taxes are paid o Practice Pointer: Returns at issue: Decedent's final This picks up income up to the date of death. Next is the Form Estate Income Tax Return. running from the date of death until December 31. or for a full one year. A trust administration may have its own Form 1041 due. which is ordinarily on a calendar year. It is possible to combine the trust and estate Form if a proper election is made. It is often a good idea to outsource the returns. to cut liability for the firm. and to build relationships with accounting firms. o Duty to keep detailed records of all receipts and disbursements of estate assets so that an accounting can be accurately prepared at the conclusion of the estate administration. o Practice Pointer: Have the client send copies of all receipts. bills. etc.. to avoid having to scramble to put together the accounting for the client. Generally. it is preferable to have the attorney hold the check book. set up an estate ledger on Quickbooks or QUicken. and have all checks issued by the attorney. and sent to the client for Signa ture. Many times having the a ttorney take a deposit in his or her trust account for $ to pay the little bills. is helpful to cut down the chance of the client making an error. o Finally. to distribute all assets of the estate to the beneficiaries named in the will as their interests 3

5 appear or to the intestate heirs after administrative expenses have been paid. Practice Pointers for the paralegal: The way the Decedent's assets are registered and their value determines the administration requirements: Summary Administration if total is $75, or less Formal Administration if total is over $75,000 Items to tell Client to bring to initial meeting: Original Wills, All of them! They all must be deposited. Original Trust Instruments. All amendments too! Decedent's personal Wallet will often have the social security card, credit cards, license, association membership cards, insurance cards, names and addresses, and other data. Certified copies of Death Certificate (if issued) Contact information for all beneficiaries or family members, always easiest to obtain the social security numbers for all beneficiaries, which is necessary later in the administration and often difficult to convince beneficiary's to produce. Documentation for all assets, including bank account statements, deeds, life insurance policies, annuities, credit card, prior year's tax return is often helpful to track intangible assets Documentation for all debts, including:' current ongoing bills, i.e. phone, electric, mortgage, car payment, etc. o current medical bills o Medicare and Insurance EOB's for the last 6 months o Anything that looks like a bill o Many times, it is helpful to have the client bring in mail for the decedent. It will usually be on the kitchen table, unopened! 'IT IS VERY IMPORTANT THE CLIENT BRING YOU ACTUAL DOCUMENTATION. They think they know the right information, but more times than not, what they tell you and what it is, are two different things. It's also important to remember your client is probably grieving and may not be thinking clearly. Also, they have probably never been involved 4

6 with an estate, so it's helpful to give them short, clear instructions... be ready to repeat yourself. If you see your client is not understanding what your Attorney is saying, ask your Attorney a question that might help clarity the subject matter. Be organized and proactive: Prepare an agenda for every meeting. It helps keep the meeting timely & productive and provides documentation of what was discussed m. NOTICE A. WHY NOTICE? A beneficiary's interest as well as a creditor's interest in a decedent's estate is a property interest that cannot be terminated by court action without first providing that interested party with an adequate opportunity to be notified and heard. This is the core of the protection afforded by the 14th amendment to the United States Constitution commonly known as procedural due process. "An elementary and fundamental requirement of due process in any proceeding which is to be accorded finality is notice reasonably calculated, under all the circumstances, to apprise interested persons of the pendency of the proceeding and afford them an opportunity to present their claims." See: Mullane v. Central Hanover Trust Co., 339 U.S. 306, 314, 70 S. Ct. 652, 657, (1950) B. FORMAL NOTICE Rule (a) Formal Notice. (1) When formal notice is given, a copy of the pleading or motion shall be served on interested persons, together with a notice requiring the person served to serve written defenses on the person giving notice within 20 days after service of the notice, exclusive of the day of service, and to file the original of the written defenses with the clerk of the court either before service or immediately thereafter, and notif'ying the person served that failure to serve written defenses as required may result in a judgment or order for the relief demanded in 5

7 the pleading or motion, without further notice. There is a recent Florida case, reversing the trial court for entry of relief after expiration of formal notice, because the Notice did not specifically state that failure to respond could result in entry of an Order for the Relief Requested. (2) After service of formal notice, informal notice of any hearing on the pleading or motion shall be served on interested persons, provided that if no written defense is served within 20 days after service of formal notice on an interested person, the pleading or motion may be considered ex parte as to that person, unless the court orders otherwise. (3) Formal notice shall be served: (A) by sending a copy by any commercial delivery service requiring a signed receipt or by any form of mail requiring a signed receipt as follows: (i) to the attorney representing an interested person; or (ii) to an interested person who has filed a request for notice at the address given in the request for notice; or (iii) to an incapacitated person or a person with a developmental disability to the person's usual place of abode and to the person's legal guardian, if any, at the guardian's usual place of abode or regula r place of business; or, if there is no legal guardian, to the incapacitated person or person with a developmental disability at the person's usual place of abode and on the person, if any, having care or custody of the incapacitated person or person with a developmental disability at the usual place of abode or regular place of business of such custodian; or (iv) to a minor whose disabilities of nonage are not removed, by serving the persons designated to accept service of process on a minor under chapter 48, Florida Statutes; or (v) on any other individual to the individual's usual place of abode or to the place where the individual regularly conducts business; or (vi) on a corporation or other business entity to its registered office in Florida or its principal business office in Florida or, if neither is known after reasonable inquiry, to its last known address: or 6

8 (B) as provided in the Florida Rules of Civil Procedure for service of process; or (C) as otherwise provided by Florida law for service of process. (4) Service of formal notice pursuant to subdivision (3)(A) shall be complete on receipt of the notice. Proof of service shall be by verified statement of the person giving the notice; and there shall be attached to the verified statement the signed receipt or other evidence satisfactory to the court that delivery was made to the addressee or the addressee's agent. (5) If service of process is made pursuant to Florida law, proof of service shall be made as provided therein. C. INFORMAL NOTICE Rule (b) Informal Notice, When informal notice of a petition or other proceeding is required or permitted, it shall be served as provided in rule 5.04l(b). Rule 5.04l(b) states as follows: (b) Service; How Made. When service is required or permitted to be made on an interested person represented by an attorney, service shall be made on the attorney unless service on the interested person is ordered by the court. Except when serving formal notice, or when serving a motion, pleading, or other paper in the manner provided for service of formal notice, service shall be made by delivering or mailing a copy of the motion, pleading, or other paper to the attorney or interested person at the last known address or, if no address is known, leaving it with the clerk of the court. If the interested person is a minor whose disabilities of nonage are not removed, and who is not represented by an attorney, then service shall be on the persons designated to accept service of process on a minor under chapter 48, Florida Statutes. Service by mail shall be complete upon mailing except when serving formal notice or when making service in the manner of formal notice. Delivery of a copy within this rule shall be complete upon (1) handing it to the attorney or to the interested person; or 7

9 (2) leaving it at the attorney's or interested person's office with a clerk or other person in charge thereof; or (3) if there is no one in charge, leaving it in a conspicuous place therein; or (4) if the office is closed or the person to be served has no office, leaving it at the person's usual place of abode with some person of his or her family above 15 years of age and informing that person of the contents; or (5) transmitting it by facsimile to the attorney's or interested person's office with a cover sheet containing the sender's name, firm, address, telephone number, facsimile number, and the number of pages transmitted. When delivery is made by facsimile, a copy shall also be served by any other method permitted by this rule. Facsimile delivery occurs when transmission is complete. (c) Service by delivery after 4:00 p.m. shall be deemed to have been made on the next day that is not a Saturday, Sunday, or legal holiday. IV. INVENTORY RULE (a) Contents and Filing. Unless an inventory has been previously filed, the personal representative shall file an inventory of the estate within 60 days after issuance of letters. The inventory shall contain notice of the beneficiaries' rights under subdivision (el, list the estate with reasonable detail and include for each listed item (excluding real property appearing to be protected homestead property) its estimated fair market value at the date of the decedent's death. Real property appearing to be protected homestead property shall be listed and so designated. (d) Service. The personal representative shall serve a copy of the inventory and all supplemental and amended inventories on the Department of Revenue, the surviving spouse, each heir at law in an intestate estate, each residuary beneficiary in a testate estate, and any other interested person who may request it in writing. The persona l representative shall file proof of such service. (e) Information. On reasonable request in writing the personal representative shall provide a beneficiary with information to which the beneficiary is entitled by law. 8

10 Practice Pointers for the paralegal: Inventory must be filed with the court 60 days from the date the Letters of Administration are issued. a. Prepare an Asset List and update as each value is computed Easy to know when you have all information needed to prepare Inventory Makes a good checklist to know when all assets have been administered Shows totals for estate assets and total gross assets for federal estate Tax purposes (form 706) Use date of death values, but docket the six months from death date, and remind the attorney to consider with to use the alternate valuation date. This can be critical if the stock market has dropped significantly from the date of death values. Will need to obtain appraisals where necessary to determine value Can have PR sign off for verification of no 706 filing requirement b. Be sure to obtain and retain backup for all values computed V. HOMESTEAD ISSUES Homestead has been characterized as "our legal chameleon" recognizing that the Florida constitution deals with homestead and its protections in three different ways. Snyder v. Davis, 699 So. 2d 995 (Fla. 1997) The first deals with the homestead exemption from ad valorem taxes. The second and third arise under article X, section 4 of Florida's constitution which protects the homestead from forced sale by creditors and which restricts a homestead owner from alienating or devising the homestead if survived by spouse or minor children. Article X, sec. 4 of the Florida Constitution, reads, in part, as follows: (a) There shall be exempt from forced sale under process of any court, and no judgment, decree, or execution shall be a lien thereon, except for the payment of taxes and assessments thereon, obligations contracted for the purchase, improvement or repair thereof, or obligations contracted for house, field or other labor performed on the realty, the following property owned by a natural person: (1) a homestead if located outside a municipality, to the extent of one hundred sixty acres of contiguous land and 9

11 improvements thereon... or if located in a municipality, to the extent of one-half acre of contiguous land, upon which the exemption shall be limited to the residence of the owner or the owner's family. (b) These exemptions shall inure to the surviving spouse or heirs oj the owner. Typically, the decedent's residence which he or she owns will not be a part of the probate estate nor will it be subject to claims of creditors provided the decedent was survived by a spouse or if the residence passes to the decedent's heirs. In Clifton v. Clifton. 553 So.2d 192, 194 n. 3 (Fla. 5th DCA 1989)' the court held that "[hlomestead property, whether devised or not, passes outside of the probate estate. Personal representatives have no jurisdiction over nor title to homestead, a nd it is not an asset of the testatory estate." In the case of Public Health Trust of Dade County v. Lopez. 531 So.2d 946 (Fla. 1988), the court held that Article X, Section 4(b)'s exemption from forced sale by creditors inured to the decedent's adult heirs. The court reasoned that "[als a matter of public policy, the purpose of the homestead exemption is to promote the stability and welfare of the state by securing to the householder a home, so that the homeowner and his or her heirs may live beyond the reach of financial misfortune and the demands of creditors who have been given credit under such law." VI. CREDITORS All known and reasonably ascertainable creditors need to receive actual notice in order to limit the time they have within which to file a claim in the estate. All unknown creditors receive constructive notice by virtue of a Notice to Creditors being published in a local newspaper for two consecutive weeks. Practice Pointer: It is embarrassing to have a creditor who was thought to be barred, come in and prove they were reasonable ascertainable. The creditor may show he or she received payments from the decedent during the last year, so be sure to review the check books for the last year, and account for all checks, particularly, payments made each month to the same name. Look for auto payments, too. Check all public records for mortgages, and anything else that will give a clue. 10

12 After receiving notice a creditor has 30 days from receiving notice or three months after the time of the first publication date of the Notice To Creditors, whichever is later, within which to file a claim against the estate. If no claim is filed within that time peliod it is unenforceable against the estate. If for some reason an estate wasn't opened light after the decedent's death, the decedent's estate is not liable for any claims asserted after two years from date of death unless a claim was timely filed See: Flolida Statute and RULE NOTICE TO CREDITORS (a) Publication and Service. Unless creditors' claims are otherwise barred by law, the personal representative shall promptly publish a notice to creditors and serve a copy of the notice on all creditors of the decedent who are reasonably ascertainable and, if required by law, on the Agency for Health Care Administration. Service of the notice shall be either by informal notice, or in the manner provided for service of formal notice at the option of the personal representative. Service on one creditor by a chosen m ethod shall not preclude service on another creditor by another method. (b) Contents. The notice to creditors shall contain the name of the decedent, the file number of the estate, the designation and address of the court, the name and address of the personal representative and of the personal representative's attorney, and the date of first publication of the notice to creditors. The notice shall require all creditors to file all claims against the estate with the court, within the time provided by law. (cl Method of Publication and Proof. Publication shall be made as required by law. The personal representative shall file proof of publication with the court within 45 days after the date of first publication of the notice to creditors. (d) Statement Regarding Creditors. Within 4 months after the date of the first publication of notice to creditors, the personal representative shall file a velified statement that diligent search has b een made to ascertain the name and address of each person having a claim against the estate. The statement shall indicate the name and address of each person at that time known to the personal representative who has or may have a claim against the estate and whether such person was served 11

13 with the notice to creditors or otherwise received actual notice of the information contained in the notice to creditors; provided that the statement need not include persons who have filed a timely claim or who were included in the personal representative's proof of claim. (e) Service of Death Certificate. If service of the notice on the Agency for Health Care Administration is required, it shall be accompanied by a death certificate. Practice Pointers for the paralegal: Administering potential claimants and claims filed: Prepare and update Creditor & Claims Information CheckEst Must send Notice to Creditors to Medicaid if Decedent was 55 or older Must notify all reasonably ascertainable potential creditors Check bank records to see what bills were being paid Have mail forwarded to law office. Can monitor all bills that come in after date of death Notify credit bureau of decedent's death and request a list of all open credit sources Cancel all of the decedent's credit cards, drivers license and health insurance to prevent fraudulent use of deceased's name VII. PETITION FOR DISCHARGE AND FINAL ACCOUNTING After all the assets have been marshaled. after all valid claims have been paid, after all taxes have been paid and it's time to make final distribution to the beneficiaries, you do so by filing a Petition For Discharge and a Final Accounting and serving these documents on the remaining beneficiaries by. The two main parts of the Petition For Discharge contain a listing of all compensation that has been paid or is anticipated to be paid to the personal representative. the attorneys and any other professionals, including appraisers. The other main informational part is a plan of distribution. The Petition For Discharge and Final Accounting must be served by Formal Notice in order to prove beneficaires were served with the petition in order to start the clock ticking for any beneficiary to file an objection to the Petition For Discharge or Final Accounting. 12

14 Objections to be filed within 30 days of being served with the Petition For Discharge. Waiver of Notice In many instances in order to save time and costs, beneficiaries will sign a waiver of being served but the waiver has to be specific and affirmatively state that the waiving party is aware of the fees being charged and how they were calculated. Use the full waiver form in Prodocs! Practice Pointers for the paralegal: At conclusion of the estate administration and after you have received the Order of Discharge, it is a good idea to provide the Personal Representative with a Closing Package that contains copies of all pertinent estate documents and let them know they can dispose of any other documents they have retained. Most PRs have kept every piece of paper and are totally overwhelmed. We have had numerous positive responses by PRs about how relieved they are that the Closing Package and our phone number is all they need to keep Income Tax Information Preparation: Double check that all returns are filed! a. Personal Representative is responsible for filing Decedent's final federal income tax return (form I 040) and all applicable federal fiduciary income tax returns (form 1041) b. Complete Information for Tax Preparation form and give to Accountant preparing return c. Make sure due dates for tax returns are noted Check the Inventory again, be sure all assets have been distributed, it is embarrassing to have to reopen an estate to close an account, that was left open! 13

15 VIII. GUARDIANSHIP: Chapter 744 a. Selected issues Criteria for establishment of Guardianship: a determination by the court that the Alleged Incapacitated Person [AlP) is incapacitated, and that no reasonable alternatives to a guardianship exist. F.S Read the entire section. If your attorney is representing the Petitioner, be sure she or he checks with the court appointed attorney with regard to whether the case will be contested. If so, have the attorney consider "objecting" to the referral to the General Magistrate. because of the delay which may occur if the other side files an Objection to the Findings of the General Magistrate. This may cause additional expense, and the delay can be prejudicial to the AlP, if there are placement issues, or potential exploitation. To start a Guardianship, you will need Petition to Determine Incapacity Petition for Appointment of Guardian Oath of Guardian Bond Application of Guardian All of which is to be submitted together, except the Bond, which may be posted at the h earing, or after. The Court will generally prepare the Order Determining Incapacity, Appointing Guardian and Guardianship Letters. If you also need to file a Petition for Emergency Temporary Guardian, that Petition must be accompanied by the above regular process. Practice Pointer: Identify any advance directives. Make up two copies for the hearing. These should include any trust, healthcare surrogate designation, power of attorney and living will. The Court may require originals, so have the original, plus the two copies, and have the attorney simply substitute the copies for the original, for the court file. Practice Pointer: If the guardianship is filed because of potential exploitation by the very person who is designated under the Poa, the trust, etc., then put together an Affidavit, based on reasonable facts, supporting an allegation that the instruments constituting a reasonable alternative to a guardianship are invalid, which if accepted by the court, will prevent the use of those documents as a defense to the appointment ofa guardian (6) (f) 14

16 The Petition to Determine: F.S The Clerk will serve the copies on the interested persons. and have the sheriff serve the AlP. Do not have your attorney agree to have another attorney accept service for the AlP. it could well be a jurisdictional issue. Practice Pointer: Consider filing "indigent" affidavit. to avoid fees. if the AlP is indigent or you cannot access the AlP's accounts. If it turns out to be non indigent. the guardianship must pay the all fees previously waived. Practice Pointer: The attorney must be careful. if he or she is going to represent the Petitioner. usually a family member. and the Guardian if the two are not the same. A conflict may often arise later over money. visitation the plan of residence. and other issues. The Petition to Appoint Guardian: Be sure to complete the Guardianship application. If the proposed Guardian has been in trouble. chances are she or he will not be appointed. because it will be hard to obtain a bond. Consider a professional Guardian. Practice Pointer: Most problems for the court occur where the Guardian is a non professional. Always have the attorney send a letter to the client outlining the duties and obligations. Include a copy of the statute. Highlight the keys provisions. Make a docket tickler. they will never remember. and it is always the attorney's fault. if an extension must be filed. The Adjudicatory Hearing - the reports of the Examining Committee are generally admitted into evidence. Practice Pointer: Have the opposing counsel stipulate in advance to the admission of the Reports. If objectionable. subpoena the committee to the hearing. See if opposing counsel will allow telephone testimony for committee. Usually. the chairman of the committee. the M.D.. will be the one to use. Practice Pointer: Do a matrix to show what rights are recommended for removal by each member. as well as those rights to be retained. The Initial Guardianship Report: Basically the inventory. F.S This will be the place to determine the exact amount for bonding. If more or less than the estimate at the hearing. then it is necessary to prepare a motion to reduce or increase bond. Practice Pointer: Bonds are expensive. Minor guardianship Bonds are usually prepaid through the minority. The court will disapprove a report. if 15

17 the bond is more or less than the assets shown on the Report. Consider "freezing" the bank accounts, under F.S Closing the Guardianship: The Notice provision for the final accounting and Petition for Discharge is different that the regular notice provisions. See Probate Rule: 5.680(d). You must use the prescribed form, for the Notice of Filing Fina l Accounting and Petition for Discharge of Guardian. Problem Areas: Failure to keep good records; providing the Ward with cash, without a court order; failing to protect assets, be insurance is current on personal and real property. Money may not be spent except as specifically provided, no trips, no gifts, no vacations, without court orders. Guardianship Litigation comes in? Court Appointed Counsel- Are they good? What if private counsel Private Counsel- the AlP has the right to hire counsel. The AlP is deemed competent, until a court adjudicates otherwise. Right to Privacy- Not that easy to obtain medical records, psychological records. Marshaling of assets- Run a credit report. Check Tallahassee, Dept of Unclaimed Property; Check public records, run a "people check" on the internet; 16

18 Date Via Certified MaillRRR # Name of Beneficiary Address I Address 2 City, State Zip Code Re: Estate of Dear Mr.lMs. Beneficiary: (Name of Decedent) passed away on (Date of Death). (Name of Decedent)'s Last Will and Testament dated enclosed, you were named as a beneficiary. Under the terms of, a copy of which is (Name of Decedent)'s Will has been admitted to Probate and (name of Personal Representative) was appointed Personal Representative of her Estate on (Date of Letters of Administration). This office has been retained by the Personal Representative to assist in the timely administration of the Estate. There are several timetables which we will be following throughout the administration of (Name ofdecedent)'s estate and although in some instances they may vary slightly from projections, we hope to stay as close to these time frames as possible. Inventory Within sixty days following appointment, the Personal Representative is required to file an inventory with the Probate Court, listing all of the property owned by (Name of Decedent) in her sole name and their values as of her date of death. We will provide you with a copy of the Inventory when it is filed. Creditors' Claim Period Pursuant to Florida law, a Notice of Administration must be served by certified mail upon all beneficiaries. Any interested person upon whom the Notice is served shall have three months after the date of service to file any objections that person has challenging the validity of the Will, the qualifications of the Personal Representative, or the venue or jurisdiction of the Court. A copy of the Notice of Administration for (Name ofdecedent)'s Estate is enclosed, together with a Waiver of Service of Notice of Administration, which I request you sign and return to me in the enclosed envelope if you agree with the contents ofthe Notice of Administration.

19 N arne of Beneficiary Date of Letter Page#. Additionally, the Personal Representative must publish a Notice to Creditors for two consecutive weeks advising any unknown creditors that they have three months from the date ofthe first publication within which to file claims against the Estate. The Personal Representative must also send the Notice to Creditors to all known and reasonably ascertainable creditors, who also have three months from the fist publication date or 30 days after the date of service of the Notice (whichever is later) to file any claims they may have against the Estate or be forever barred. The Notice to Creditors in (Name of Decedent)'s Estate was published on October 9,2009. The Personal Representative or any other interested person in the Estate has one month after the expiration of the claims period within which to object to any claim which may have been filed. Ordinarily, no estate assets are distributed to any beneficiary until this period has expired. Included in the creditors' claims is the Personal Representative's Proof of Claim. This includes all of the debts of the decedent which the Personal Representative has paid or intends to pay for which no claim has been filed or for which an improper claim has been filed. The Proof of Claim of the Personal Representative is done not only to give the beneficiaries an opportunity to object to the payment of debts of the decedent, but in order to satisfy the requirements of the Internal Revenue Service with respect to deductibility of the decedent's claims. A copy of the Personal Representative's Proof of Claim being filed with the Court by (Name of Personal Representative) is enclosed. Payment of Claims At the end of five months from the first publication of Notice to Creditors, all unobjected to claims filed against the estate must be paid or the estate becomes liable for the payment of interest. A claimant whose claim has been objected to has thirty days within which to file an independent action to enforce the claim. Objections must be filed with the court and a copy thereof mailed to the creditor by certified or registered mail. Estimated Closing of the Estate Usually after all claims have been satisfied and adequate provisions made for the payment of costs and expenses of administration, steps can be taken to close the administration of the estate. As this estate will not be required to file a federal estate tax return, we will not have to wait on a closing letter from the Internal Revenue Service. Accordingly, I anticipate being able close the estate approximately six to eight months from the issuance of the Letters of Administration or as soon as the condominium is sold. At the conclusion of the Estate administration, we will prepare a final accounting and plan of final distribution for your review and approval. { DOC;1 H DOC;1 I{ DOC;!I{OO!3408I.DOC;!I{OO!34081.DOC;! )

20 Name of Beneficiary Date of Letter Page#. Personal Representative's Commission Under Florida law, a Personal Representative is entitled to compensation pursuant to Florida Statute , a copy of which is enclosed. Attorney's Fees Under Florida law, the Attorney for the Personal Representative is entitled to reasonable compensation, as set forth in Florida Statute , a copy of which is also enclosed. Verification of Information Concerning Beneficiaries To ensure our file is current and correct, I am enclosing a Beneficiary Information Sheet, which I request you complete, sign, and return to me in the envelope provided. I hope this general review is of some help in understanding the procedures and time frames involved in the administration of (Name of Decedent)'s Estate. Please feel free to contact me or my Paralegal, (Name of Paralegal(, any time with any questions you may have. Very truly yours, AAAlbb Enclosures: as stated cc: Personal Representative Name of Attorney {OO!7!289.DOC;! ){OO!3408I.DOC;! }{OO!3408I.DOC;! }{OO!3408I.DOC;! ){OO!3408I.DOC;!}

21 BaskinFleece Feather Sound Drive, Suite 550 Clearwater, Florida