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

TABLE OF CONTENTS Introduction... i Acknowledgements... ii About the Editors/Authors... iii CHAPTER 1: INTRODUCTION A. Uniform Probate Code... 1-1 1. Enactment of Uniform Probate Code, Effective January 1, 1997... 1-1 2. Seven Types of Procedures... 1-1 B. Information on the Courts... 1-3 1. Circuit Court... 1-3 2. Judges and Staff... 1-4 3. Practice Tips... 1-6 CHAPTER 2: GATHERING THE INFORMATION, TIMETABLES A. General Instruction... 2-1 1. Estate Files... 2-1 2. Deadline Reminder System... 2-2 3. Form Files... 2-3 4. Address Record and Transfer Requirements... 2-3 5. Time Keeping Records... 2-4 6. Short Cuts in Preparing Letters, Forms, etc.... 2-4 7. Scheduling of Assets... 2-5 8. The Estate Accounting System... 2-5 9. Retention of Documents... 2-6 10. Basic Probate Library... 2-7 11. Preparation of Final Accounts... 2-11 12. Estate Accounting... 2-11 B. Probate Court Proceedings... 2-12 1. Choices in Opening the Estate... 2-12 a. Informal Opening... 2-12 b. Formal Opening... 2-13 c. Special Administration... 2-13 d. Small Estates Affidavit... 2-14 2. Choices in Administration... 2-14 a. Unsupervised Administration with In and Out Court Involvement... 2-14 b. Supervised Administration... 2-15 3. Choices in Closing the Estate... 2-15 a. Informal Closing... 2-15 b. Formal Closing... 2-16 SAMPLE FORMS Initial Checklist (ICL)... 2-17 General Checklist (GCL)... 2-21 Significant Dates and Deadline List (DLL)... 2-28 Hawaii Probate Forms Manual, 4 th Edition 2014 TOC - 1

Estate Information List (EIL)... 2-32 Master Information List (MIL)... 2-37 Other Interested Parties Demanding Notice... 2-38 Master Information List (MIL) Contents... 2-39 1.0 Decedent (D)... 2-40 2.0 Decedent s Will and Named Personal Representative... 2-43 3.0 Decedent s Family and Devisees... 2-46 4.0 Court Proceeding... 2-50 5.0 Safe Deposit Box... 2-55 6.0 Business and Professional Advisers... 2-56 7.0 Real Estate... 2-58 8.0 U.S. Government Series... 2-61 9.0 Securities... 2-63 10.0 Closely Held Corporations... 2-69 11.0 Cash and Bank Accounts... 2-71 12.0 Mortgages and Notes Receivables... 2-73 13.0 Insurance on Decedent s Life... 2-75 14.0 Insurance on Life of Others... 2-78 15.0 Other Insurance... 2-80 16.0 Unincorporated Business Interests... 2-81 17.0 Vehicles... 2-83 18.0 Personal, Household and Miscellaneous... 2-85 19.0 Employee and Government Benefits and Annuities... 2-88 20.0 Taxable but Unusual Items... 2-93 21.0 Debts and Claims... 2-95 22.0 Funeral Expenses and Expenses of Last Illness... 2-97 23.0 Expense of Administration... 2-99 24.0 Previously Taxed Property... 2-100 25.0 Taxes for Decedent and Decedent s Estate... 2-101 Index Special Checklists (SCL) and Worksheets (WS)... 2-104 Special Checklist Tax Elections and Deductions (SCL-1)... 2-105 Special Checklist Summary of Stock Transfer Requirements (SCL-2)... 2-107 Special Checklist Summary of Probate Fees, Costs & Surcharges (HAW. REV. STAT. 607-5 (2012)) (SCL-3)... 2-109 Special Checklist Checking Service of Process (Notice Requirements) (SCL-4)... 2-110 Worksheet (WS-1) Augmented Estate HAW.REV.STAT. 560:2-205-208 (2007)... 2-112 Worksheet (WS-2) Creditors Claims... 2-115 Worksheet (WS-3) Estimate of Assets and Cash Needs... 2-116 Worksheet (WS-4) Worksheet for Determining Whether Section 2032A Applies Mathematical Test... 2-118 Worksheet for Determining Whether Section 2032A Applies Criteria Test... 2-119 Instructions with Respect to Section 2032A... 2-120 Worksheet (WS-5) Summary Closing -- HAW.REV.STAT. 560:3-1203 (2007)... 2-122 Estate of [Name of Deceased] Brief Summary of Receipts and Disbursements... 2-123 Estate of [Name of Deceased] Assets of the Estate... 2-124 Estate of [Name of Deceased] Summary of Reasonable Attorney s Fees Pursuant to HAW.REV.STAT. 560:3-719 (2007)... 2-125 Estate of [Name of Deceased] Detailed Accounting of Transactions... 2-126 Checklist: Items Required for Internal Revenue Code Section 2032A Election... 2-127 Probate Closing Checklist Informal... 2-128 Probate Checklist Informal... 2-129 TOC-2 Hawaii Probate Forms Manual, 4 th Edition 2014

Probate Closing Checklist Formal... 2-130 Probate Checklist Formal... 2-132 Special Administrator Checklist... 2-135 Letter to Personal Representative or Family Member Enclosing Information List and Confirming Appointment... 2-136 Letter to Clerk of Court Transmitting Will for Lodging... 2-137 Letter to Social Security Administration... 2-138 Letter to Interested Parties Regarding Formal Opening of Estate... 2-139 Letter to Advise Personal Representative of the Nature and Extent of the Duties of Office and Procedures which Follow... 2-140 Letter to Interested Parties Enclosing Personal Representative s Notice of Appointment... 2-144 Letter to Forward I.R.S. Form SS-4 (Request for Taxpayer I.D. Number by Mail)(No Prior Phone Request)... 2-145 Letter to Forward I.R.S. Form SS-4 (Request for Taxpayer I.D. Number) (To Follow up on Prior Phone Request)... 2-146 Letter to Forward I.R.S. Form 56 (Notice of Fiduciary Relationship)... 2-147 Attorney to Provide Address. Make and Send a Copy of this Letter to the Surviving Spouse and the Personal Representative... 2-148 Letter from Surviving Spouse Regarding Election to Receive Payments Per H.R.S. 560:2-403 and 404... 2-149 E-mail to Newspaper Transmitting Notice to Creditors... 2-150 Letter to Creditor, Disallowing Claim... 2-151 Letter to Terminate Charge Account... 2-152 Letter to Cancel Credit Card... 2-153 Letter to Notify Tenant or Debtor of Place and Method of Making Payment... 2-154 Letter to Stockholder to Close Account, Cancel Orders, etc.... 2-155 Letter to Bank Confirming Ownership and Date of Death Balance of Account Solely Owned... 2-156 Letter to Bank Confirming Ownership and Date of Death Balance of Account Joint Tenancy... 2-157 Letter to Insurance Company Requesting Claim Forms... 2-158 Letter to Mail Insurance Policy for Collection... 2-159 Letter to Insurance Company Requesting Form 712 when Policy has been Surrendered for Payment Separately... 2-160 Letter to Insurance Company Where Decedent Owned Insurance on Life of Another... 2-161 Letter to Employer Requesting Information as to Death Benefits... 2-162 Letter to Stockbroker to Obtain Valuation of Securities... 2-164 Letter to Department of Commerce and Consumer Affairs Regarding Stock Believed Worthless... 2-165 Letter to Personal Representative Enclosing Inventory for Signature and Return... 2-166 Letter to Interested Party with Copy of Inventory... 2-167 Letter to Department of Taxation Transmitting Hawaii Estate Tax Report Form M-6... 2-168 Letter to Internal Revenue Service Transmitting Federal Estate Tax Return... 2-169 Letter to I.R.S. Requesting Prompt Audit of Estate Tax Return... 2-170 Letter to Internal Revenue Service Transmitting Fiduciary Income Tax Return... 2-171 Tax Advice Letter to Beneficiary... 2-172 Letter to Hawaii Department of Taxation Transmitting Fiduciary Income Tax Return... 2-173 Letter to Stock Transfer Agent Enclosing Certificates for Transfer... 2-174 Letter to Personal Representative transmitting Interim and Final Report for Signature and Return... 2-175 Hawaii Probate Forms Manual, 4 th Edition 2014 TOC - 3

Letter to Interested Persons in Connection with Formal Closing of Estate... 2-176 Letter to I.R.S. Giving Notice of Termination of Fiduciary Relationship... 2-177 CHAPTER 3: SPECIAL ADMINISTRATION, COLLECTION BY AFFIDAVIT, SUMMARY ADMINISTRATION, SMALL ESTATES ADMINISTRATION A. Special Administration... 3-1 B. Collection by Affidavit... 3-2 C. Summary Administration... 3-3 D. Small Estates Administration... 3-4 CHAPTER 4: INFORMAL PROCEEDINGS A. Information Opening... 4-1 1. Advantages... 4-1 2. Disadvantages... 4-1 3. Are Informal Proceedings Appropriate?... 4-2 B. Application for Informal Probate or Appointment Proceedings... 4-2 1. Informal Probate Information Sheet... 4-2 2. Application for Informal Probate of Will and Appointment of Personal Representative/Application For Informal Appointment of Personal Representative (Without Will)... 4-2 a. Requirements for All Applications... 4-2 b. Additional Application Requirements for Informal Probate of Will... 4-3 c. Additional Application Requirements for Informal Probate Without Will... 4-4 d. Heirs at Law... 4-4 3. Notice to Interested Persons... 4-5 a. Prior to Action by the Registrar... 4-5 b. Notice of Probate Proceeding... 4-5 4. Statement of Informal Probate of Will and of Informal Appointment of Personal Representative/Statement of Intestate Informal Appointment of Personal Representative... 4-6 5. Letters Testamentary/Letters of Administration... 4-6 C. Informal Estate Administration... 4-6 1. Notice to Creditors... 4-6 a. Publication of Notice to Creditors... 4-6 b. Written Notice to Creditors... 4-7 c. Creditors Claims... 4-7 2. Inventory... 4-7 a. Preparing the Inventory... 4-8 b. Amendments of Supplements to the Inventory... 4-8 3. Statutory Allowances... 4-8 a. Homestead Allowance... 4-8 b. Exempt Property... 4-9 c. Family Allowance... 4-9 d. Elective Share... 4-10 4. Third Party Claims... 4-12 a. Limitations on Claims Arising Before Death... 4-13 TOC-4 Hawaii Probate Forms Manual, 4 th Edition 2014

b. Limitations on Claims Arising At or After Death... 4-13 c. Exceptions... 4-14 5. Specific Bequests... 4-15 6. Preliminary Distributions... 4-14 D. Transfer from Informal to Formal or Supervised Proceedings... 4-15 E. Informal Closing... 4-15 1. Whether to Transfer to Formal for Closing... 4-15 2. Closing by Filing Sworn Statement... 4-16 a. Closing Statement of Personal Representative... 4-16 b. Statement to Interested Persons... 4-18 c. Receipt For Closing Statement of Personal Representative[; Final Accounts] and Statement to Interested Persons... 4-18 d. Final Receipt... 4-18 3. Certificate Discharging Liens Securing Fiduciary Performance... 4-19 a. Verified Application for Certificate Discharging Lien and Certificate Discharging Lien... 4-19 4. Informal Closing Without Court Filings... 4-19 5. Summary Administration and Closing for Small Estates... 4-20 SAMPLE FORMS 4-1 Informal Probate Information Sheet... 4-21 4-2 Application for Informal Probate of Will and for Informal Appointment of Personal Representative... 4-23 4-3 Application for Informal Appointment of Personal Representative (Without Will)... 4-27 4-4 Statement Authorizing Notice of Informal Application to Interested Persons... 4-31 4-5 Statement of Informal Probate of Will and Informal Appointment of Personal Representative... 4-33 4-6 Statement of Intestate Informal Appointment of Personal Representative... 4-37 4-7 Letters Testamentary... 4-41 4-8 Letters of Administration... 4-43 4-9A Circuit Court Notice and Notice to Creditors (Will)... 4-45 4-9B Circuit Court Notice and Notice to Creditors (Intestacy)... 4-47 4-10 Circuit Court Notice and Notice to Creditors for Estate and Trust... 4-49 4-11 Letter to Known Creditor... 4-51 4-12 Inventory... 4-53 4-13 Claim for Homestead Allowance... 4-57 4-14 Receipt for Distribution of Homestead Allowance... 4-59 4-15 Claim for Exempt Property... 4-61 4-16 Receipt for Exempt Property... 4-63 4-17 Claim for Family Allowance... 4-65 4-18 Receipt for Family Allowance... 4-67 4-19 Receipt for Specific Bequest... 4-69 4-20 Receipt for Partial Distribution... 4-71 4-21 Petition to Transfer from Informal to Formal Proceeding... 4-73 4-22 Closing Statement of Personal Representative... 4-75 4-23 Statement to Interested Persons... 4-77 4-24 Receipt for Closing Statement [; Final Accounts] and Statement to Interested Persons... 4-79 4-25 Final Receipt... 4-81 4-26 Verified Application for Certificate Discharging Lien... 4-83 4-27 Certificate Discharging Lien... 4-85 Hawaii Probate Forms Manual, 4 th Edition 2014 TOC - 5

CHAPTER 5: FORMAL PROCEEDINGS, SUPERVISED ADMINISTRATION A. Choices in Administration... 5-1 1. Unsupervised Administration with In and Out Court Involvement... 5-1 2. Supervised Administration... 5-2 B. Formal Testacy and Appointment Proceedings... 5-2 1. Introduction... 5-2 2. Procedure for Formal Proceedings... 5-2 a. Formal Opening... 5-2 b. Hearing Date... 5-3 c. Receipt for Notice... 5-3 d. Circuit Court Notice and Notice to Creditors... 5-4 e. Flag Sheets... 5-5 f. Formal Order... 5-6 g. Letters... 5-6 h. Judgment... 5-6 C. Formal Estate Administration... 5-7 D. Formal Closing... 5-7 1. Ex Parte Approval of Final Accounts and Distribution and Complete Settlement of Estate... 5-7 a. Ex Parte Petition for Approval of Final Accounts and Distribution and Complete Settlement of Estate... 5-8 b. Ex Parte Order... 5-8 c. Declaration of Counsel... 5-8 2. Approval of Final Accounts and Distribution and Complete Settlement of Estate by Way of Hearing... 5-9 a. Petition for Approval of Final Accounts and Distribution and/ Complete Settlement of Estate... 5-9 b. Order Setting Date, Time and Place of Hearing... 5-9 c. Declaration of Counsel... 5-9 d. Service... 5-9 e. Flag Sheeting No 1-E... 5-10 f. Order Granting Petition... 5-10 3. Final Accounts... 5-11 4. Judgment... 5-11 E. Distribution of Estate... 5-12 F. Discharge of Personal Representative... 5-12 SAMPLE FORMS 5-1 Petition for Probate of Will and Appointment of Personal Representative... 5-13 5-2 Petition for Adjudication of Intestacy and Appointment of Personal Representative... 5-17 5-3A Acceptance of Appointment (Resident)... 5-21 5-4B Acceptance of Appointment (Nonresident)... 5-23 5-4A Order Setting Date, Time and Place of Hearing on Petition for Probate of Will and Appointment of Personal Representative... 5-25 5-4B Order Setting Date, Time and Place of Hearing on Petition for Adjudication and Intestacy and Appointment of Personal Representative... 5-27 5-5 Certificate of Death... 5-29 5-6 Affidavit of Attesting Witness... 5-31 TOC-6 Hawaii Probate Forms Manual, 4 th Edition 2014

5-7 Receipt for Notice of Hearing... 5-33 5-8 Flag Sheet No. 1-A (Petition for Probate of Will)... 5-35 5-9 Flag Sheet No. 1-B (Petition for Adjudication of Intestacy)... 5-39 5-10 Order Granting Petition for Probate of Will and Appointment of Personal Representative... 5-43 5-11 Order Granting Petition for Adjudication of Intestacy and Appointment of Personal Representative... 5-47 5-12 Letters Testamentary... 5-51 5-13 Letters of Administration... 5-53 5-14 Judgment on Order Granting Petition for Probate of Will and Appointment of Personal Representative... 5-55 5-15 Judgment for Order Granting Petition for Adjudication of Intestacy and Appointment of Personal Representative... 5-57 5-16 Notice of Entry of Judgment... 5-59 5-17A Circuit Court Notice and Notice to Creditors (Will)... 5-61 5-17B Circuit Court Notice and Notice to Creditors (Intestacy)... 5-63 5-18 Inventory... 5-65 5-19 Claim for Homestead Allowance... 5-69 5-20 Receipt for Distribution of Homestead Allowance... 5-71 5-21 Claim for Exempt Property... 5-73 5-22 Receipt for Exempt Property... 5-75 5-23 Claim for Family Allowance... 5-77 5-24 Receipt for Family Allowance... 5-79 5-25 Receipt for Specific Bequest... 5-81 5-26 Receipt for Partial Distribution... 5-83 5-27 Ex Parte Petition for Approval of Final Accounts and Distribution and Complete Settlement of Estate... 5-85 5-28 Order Grant Ex Parte Petition for Approval of Final Accounts and Distribution and Complete Settlement of Estate... 5-91 5-29 Declaration of Counsel... 5-95 5-30 Final Accounts... 5-99 5-31 Approval, Request, and Waiver of Notice... 5-103 5-32 Approval of Final Accounts and Special Fees and Request for Waiver of Master, Vouchers and Notice... 5-105 5-33 Joinder... 5-107 5-34 Judgment on Order Granting Ex Parte Petition for Approval of Final Accounts And Distribution Complete Settlement of Estate... 5-109 5-35 Certificate of Service... 5-111 5-36 Petition for Approval of Final Accounts and Distribution and Complete Settlement of Estate... 5-113 5-37 Order Setting Date, Time and Place of Hearing on Petition for Approval of Final Accounts and Distribution and Complete Settlement of Estate... 5-117 5-38A Proof of Service (Hand Delivery)... 5-119 5-38B Proof of Service (First Class or Certified Mail or Registered Mail)... 5-121 5-39 Flag Sheet No. 1-E (Petition for Approval of Final Accounts)... 5-123 5-40 Order Granting Petition for Approval of Final Accounts and Distribution And Complete Settlement of Estate... 5-127 5-41 Final Receipt... 5-131 5-42 Renuciation of Right to Appointment and Nomination of Personal Representative... 5-133 5-43 Certificate Re No Estate and Transfer Tax Due... 5-135 5-44 Receipt for Estate and Transfer Tax... 5-137 Hawaii Probate Forms Manual, 4 th Edition 2014 TOC - 7

CHAPTER 6: CONTESTED MATTERS A. Introduction... 6-1 B. Commencing and Litigation a Contested Matter... 6-1 1. Pre-Commencement... 6-1 2. Commencement... 6-2 3. Objection/Response... 6-2 4. Assignment... 6-3 5. Appointment of an Official... 6-3 6. Litigation, Order, Judgment and Appeal... 6-4 7. What Estate Planners Should Know about Litigation... 6-4 C. Alternative Dispute Resolution... 6-5 1. Direct Negotiations... 6-5 2. Private Mediation... 6-6 3. Judicial Settlement Conference... 6-6 4. Status Conference... 6-6 5. Arbitration... 6-7 6. Putting a Settlement on the Record... 6-7 D. Conclusion... 6-7 SAMPLE FORMS 6-1 Petition... 6-9 6-2 Objection... 6-11 6-3 Order of Assignment of Contested Matter... 6-13 6-4 Stipulation Reassigning Petition... 6-15 6-5 Order of Reference... 6-17 CHAPTER 7: REAL PROPERTY ISSUES, ANCILLARY ADMINISTRATION A. Transfer and Sale of Real Property... 7-1 1. Transfers Made During the Proceeding... 7-1 a. Judicial Sale of Real Property... 7-1 b. Non-Judicial Sale of Real Property... 7-4 2. Transfers Made at End of Proceeding... 7-5 B. Petition for Determination of Heirs... 7-7 C. Ancillary Administration... 7-8 1. What is Ancillary Administration?... 7-8 a. Application for Issuance of Acknowledgement of Authority... 7-8 b. Application or Petition for Appointment as Ancillary Personal Representative... 7-9 c. Regular Probate Proceeding... 7-10 2. Distribution... 7-10 D. Related Concerns... 7-10 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... 7-11 7-2 Personal Representative s Limited Warranty Deed... 7-15 TOC-8 Hawaii Probate Forms Manual, 4 th Edition 2014

7-3 Ex Parte Petition for Authority to Sell Real Property... 7-19 7-4 Petition for Confirmation of Sale of Real Property... 7-27 7-5 Order for Hearing on Petition for Confirmation of Sale of Real Property... 7-31 7-6 Notice of Hearing on Petition for Confirmation of Sale of Real Property... 7-33 7-7 Acknowledgment of Receipt of Notice of Hearing on Petition for Confirmation of Sale of Real Property... 7-35 7-8 Joinder and Waiver of Notice... 7-37 7-9 Order Setting Time and Place of Hearing on Petition for Confirmation of Sale of Real Property... 7-39 7-10 Certificate of Mailing... 7-41 7-11 Affidavit of Posting Notice... 7-43 7-12 Flag Sheet No. 1-D (Petition for Confirmation of Sale)... 7-45 7-13 Order Granting Petition for Confirmation of Sale of Real Property... 7-49 7-14 Judgment Pursuant to Order Granting Petition for Confirmation of Sale of Real Property... 7-51 7-15 Affidavit of Counsel... 7-53 7-16 Addendum to Purchase Contract Dated... 7-55 7-17 Affidavit of Personal Representative... 7-57 7-18 Consent and Waiver of Right to Demand Confirmation... 7-61 7-19 Petition for Determination of Heirs... 7-63 7-20 Application for Issuance of Acknowledgment of Authority... 7-71 7-21 Certified Copy of the Will of (Name of Decedent)... 7-75 7-22 Acknowledgment of Authority... 7-77 7-23 Ex Parte Petition to Transfer from Informal to Formal Proceeding... 7-79 Hawaii Probate Forms Manual, 4 th Edition 2014 TOC - 9

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