OUTLINE DISCUSSION OF

SETTLEMENT OF ESTATE OF
DECEASED PERSONS
1. Venue and Process
2. Summary Settlement of Estates
3. Production of WIl; Allowance of Will Necessary
4. Allowance or Disallowance of Will
5. Allowance of Will Proved Outside of Philippines and
Administration of Estate thereunder
6. Letters Testamentary and of Administration
7. Opposing Issuance of Letters Testamentary. Petition and
Contest of Letters of Administration
8. Special Administration
9. Bonds of Executors and Administrators
10. General Powers and Duties of Executors and
Administrators
11. Inventory and Appraisal; Provision for Support of Family
12. Accountability and Compensation of Executors and
Administrators
13. Revocation of Administration, Death, Resignation, and
Removal of Executors and Administrators.
14. Claims against the Estate
15. Actions by and Against Executors and Administrators
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 16. Payment of the Debts of the Estate
17. Sales, Mortgages, and other Encumbrances of Property of
Decedent
18. Distribution and Partition of the Estate,

RULE 72
Subject Matter and Applicability of General
Rules
Section 1. Subject matter of special proceedings. — Rules of special
proceedings are provided for in the following cases:

(a) Settlement of estate of deceased persons;

(b) Escheat;

(c) Guardianship and custody of children;

(d) Trustees;

(e) Adoption;

(f) Rescission and revocation of adoption;

(g) Hospitalization of insane persons;

(h) Habeas corpus;

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(i) Change of name;

(j) Voluntary dissolution of corporations;

(k) Judicial approval of voluntary recognition of minor natural

children;

(l) Constitution of family home;

(m) Declaration of absence and death;

(n) Cancellation of correction of entries in the civil registry.

Section 2. Applicability of rules of civil actions. — In the absence of

special provisions, the rules provided for in ordinary actions shall
be, as far as practicable, applicable in special proceedings.

RULE 73
Venue and Process
1. Venue
2. Jurisdiction
3. Residence
4. Rule of Preferential Jurisdiction
5. When Probate Court Acquires Jurisdiction?

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6. Preference, however, is given in favor of the court where
testate proceedings, as compared to intestate proceedings are
held.
7. Remedies for Impropriety of Venue
a. Appeal
b. Want of Jurisdiction
8. Extent of Jurisdiction
a. Liquidation
b. Administration
c. Distribution
9. Probate court may admit a complaint-in-intervention
10. Jurisdiction over questions of title to property
11. Exceptions
a. Inventory
b. All heirs are before the court
c. Collation or Advancement
12. Other Questions which the probate court can determine
a. Status of a Woman
b. Whether property is Conjugal
c. Status of Heirs
d. Matters Incidental
e. Waiver of hereditary rights
f. Who the heirs
g. Disinheritance

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 h. Recognition
13. WHERE THE ESTATE SETTLED UPON DISSOLUTION
OF MARRIAGE
14. Creditor cannot sue the surviving spouse
The powers of administration of the surviving spouse cease
upon the death of one spouse.
15. PROCESS
16. Four Instances wherein a probate court may issue a writ
of execution.
a. Partition expenses
b. Examination Costs
c. Contributive shares
d. Surety’s liability on bonds
17. PRESUMPTION OF DEATH

RULE 74
SUMMARY SETTLEMENT OF ESTATES
1. What is meant by summary settlement of estate? NO EXECAD
2. General Rule
3. Exceptions
4. EXTRAJUDICIAL SETTLEMENT BY AGREEMENT
BETWEEN HEIRS (SEC. 1)

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5. Procedure in Extrajudicial Settlement by Agreement
between/among Heirs.
1st Division of estate in a public instrument or affidavit of
adjudication
2nd Must be filed with the proper Registry of Deeds
3rd Publication of Notice
6. Requisites of Extrajudicial Settlement
A. Substantive
1. The decedent left:
a. No Will
b. No Debts
2. The heirs are all of age or the minors represented
B. Procedural
1. Division of estate must be in a public instrument or by
means of an affidavit of self-adjudication
2. Filed with the proper Registry of Deeds
3. Filing of the bond from each or a joint bond from all
7. Affidavit of Self-Adjudication
8. Remedy of heirs in case of disagreement in the settlement of
the estate
9. Public instrument not necessary for the validity of an extra-
judicial settlement
10. Person who had no knowledge or had not participated in
the extrajudicial settlement not bound

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11. Purpose of Publication of the Settlement (protection of
creditors)
12. Disputable presumption that decedent left no debts
(noLOA)
13. SUMMARY SETTLEMENT OF ESTATES OF SMALL
VALUE (SEC. 2)
14. Summary Settlement
15. Requirements
A. Substantive
Gross value does not exceed P10,000
B. Procedural
1. Petition of an interested persons must contain allegation
of gross value of estate
2. Date of hearing
3. Notice shall be served upon such interested persons as
the court may direct
4. Bond in an amount fixed by the court
16. Procedure in Summary Settlement of Estates of Small
Value
17. BOND TO BE FILED BY DISTRIBUTEES (SEC. 3)
If property other than real is to be distributed because the lien in
real property cannot be substituted by a bond.
18. LIABILITY OF DISTRIBUTEES AND ESTATE (SEC. 4)

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19. When settlement of estates in the courts may be
compelled
a. If there is an undue deprivation of lawful participation on
the estate on the part of an heir or other interested person.
b. There exists of debts against the estate
c. There has been undue deprivation of lawful participation
payable in money on the part of an heir or other interested
person.
20. Remedies of the aggrieved parties after settlement of the
estate
a. Within two years – claim against the bond or the real estate
or both
b. Rescission
c. Reconveyance
d. Action to annul a deed of extrajudicial settlement on the
ground of fraud which should be filed within 4 years from
the discovery of fraud
e. Petition for relief on the ground of FAME
21. Remedies of the Creditor – if not settled within the two
year period.
a. Filing a motion in the same proceedings
b. Ordinary action
c. Annotation of the lien

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RULE 75
PRODUCTION OF WILL; ALLOWANCE
OF WILL NECESSARY
1. ALLOWANCE NECESSARY. CONCLUSIVE AS TO
EXECUTION
2. Procedure in Judicial Settlement of Estate (INA-LC-PDC)
a. Filing of the Initiatory Pleading
b. Notice of Hearing
c. Allowance/Disallowance of will (probate proper)
d. Issuance of Letters Testamentary/ of Administration
e. Filing and Approval of Claims Against Estate
f. Payment of debts and Expenses
g. Determination of Heirs and Distribution
h. Closure
NOTE:
Letters Testamentary = Probate Proceedings
Letters of Administration = Intestate Proceedings
3. Nature of Probate Proceedings
a. In Rem
b. Mandatory
c. Imprescriptible
d. The doctrine of estoppel does not apply
4. CUSTODIAN OF WILL TO DELIVER (SEC. 2)
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 5. EXECUTOR TO PRESENT WILL AND ACCEPT OR REFUSE
TRUST (SEC 3)
6. CUSTODIAN AND EXECUTOR SUBJECT TO FINE FOR
NEGLECT
7. PERSON RETAINING WILL MAY BE COMMITTED TO
PRISON

RULE 76
ALLOWANCE OR DISALLOWANCE OF
WILL
1. Probate
The act of proving in a court a document purporting to be the
last will and testament of a deceased person in order that it may
be officially recognized, registered, and its provisions carried out
insofar as they are in accordance with the law.
2. WHO MAY PETITION FOR THE ALLOWANCE OF WILL
(SEC. 1)
a. Executor
b. Devisee
c. Any other person interested
d. Testator
e. Creditor
3. Interested Party

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4. CONTENTS OF THE PETITION (SEC. 2)
a. Jurisdictional facts
b. Names, Ages, and Residences of the heirs
c. the probable value and character of the property of the
estate
d. the name of the person for whom Letters are prayed
e. The name of the person having custody of the will if it has
not beend delivered to the court.
5. Jurisdictional Requirements
6. Effect of the probate of a will
7. Sec. 1Rule 76 cannot be waived
8. Extrinsic Validity is determined
9. General Rule
10. Extrinsic Validity
a. Legal Formalities
b. Testamentary Capacity
c. Due Execution
11. Exceptions (Principle of Practical Consideration)
12. Formal Requisites of a Notarial Will
13. Meaning of testamentary Capacity
a. Nature of the estate
b. Proper object of his bounty
c. Character of the testamentary act
14. Due Execution

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15. Indication of Due Execution
a. No Vitiation
b. That it was not procured by undue or improper Pressure or
Influence
c. Signature is Genuine
16. COURT TO APPOINT TIME FOR PROVING WILL.
NOTICE THEREOF TO BE PUBLISHED (SEC. 3)
The probate of a will is a proceeding in rem and the publication
provided for by this Rule is a jurisdictional requirement

Ante Mortem
a. No publication is necessary
b. Notice
17. HEIRS, DEVISEES, LEGATEES, AND EXECUTORS TO
BE NOTIFIED BY MAIL OR PERSONALLY
18. Persons to be notified
a. Designated or known heirs
b. Executor and co-executor
c. Compulsory heirs
19. Modes of Notification
a. If by Mail
b. If by Personal Service
20. PROOF AT HEARING WHAT SUFFICIENT IN
ABSENCE OF CONTEST

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21. Evidence Required in Support of a Will
A. Notarial Will
If no person appears to contest the allowance of the will,
the court may grant allowance thereof on the testimony of
one of the subscribing witnesses only, if such witness
testify that the will was executed as required by law.
B. Holographic Will
It shall be necessary that at least one witness who knows
the handwriting and signature of the testator explicitly
declare that the will and signature are in the handwriting
of the testator.
22. PROOF OF LOST OR DESTROYED WILL;
CERTIFICATE THEREUPON (SEC. 6)
23. Facts which should be proved in order that a lost or
destroyed will may be allowed (DEEP)
a. That the will has been Duly Executed by the testator
b. That the will was in Existence when the testator died, or if
it was not, that it has been fraudulently or accidentally
destroyed in the lifetime of the testator without his
knowledge
c. The provisions of the will are clearly established by at least
two credible witnesses.
24. General Rule: A holographic will if destroyed cannot be
probated

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25. Exception: If there exists a photostatic or Xerox copy
thereof.
26. PROOF WHEN WITNESSES DO NOT RESIDE IN
PROVINCE (SEC. 7)
27. PROOF WHEN WITNESSES ARE DEAD OR INSANE
OR DO NOT RESIDE IN THE PHILIPPINES (SEC.8)
28. GROUNDS FOR DISALLOWING A WILL (SEC. 9)
a. If not Executed and attested as required by law
b. If the testator was Insane, or otherwise mentally incapable
to make a will, at the time of its execution
c. If it was executed under duress, of the influence of fear, or
Threats
d. If it was procured by Undue and improper pressure and
influence, on the part of the beneficiary, or of some other
person for his benefit, or
e. If the Signature of the testator was procured by fraud or
trick, and he did not intend that the instrument should be
his will at the time of fixing his signature thereto.
29. Substantial Compliance Rule
30. Joint Probate of Separate Wills
31. Law governing forms of Wills
32. CONTESTANT TO FILE GROUNDS OF CONTEST
(SEC. 10)

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 a. State in writing his grounds for opposing the allowance of
the will
b. Serve a copy thereof to petitioner and other interested
parties.
33. SUBSCRIBING WITNESSES PRODUCED OR
ACCOUNTED FOR WHERE WILL CONTESTED (SEC.11)
34. Evidence Required in Support of a Will
Notarial Wills
All subscribing witnesses and the notary public before whom the
will was acknowledged, if present in the Philippines and not
insane, must be produced and examined and the death, absence,
or insanity of any of them must be satisfactorily shown to the
court.
Holographic Wills
The same shall be allowed if at least three witnesses who know
the handwriting of the testator explicitly declare that the will
and the signature are in the handwriting of the testator; in the
absence of any competent witness, and if the court deem it
necessary, expert testimony may be resorted to.
35. PROOF WHERE TESTATOR PETITONS FOR
ALLOWANCE OF HOLOGRAPHIC WILL (SEC.12)
36. CERTIFICATE OF ALLOWANCE ATTACHED TO
PROVE WILL TO BE RECORDED IN THE OFFICE OF
REGISTER OF DEEDS.

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 37. Certificate of allowance – when issued
38. Certificate of allowance – must be
a. Signed by the judge
b. Attested by the seal of the court
c. Attached to the will

RULE 77
ALLOWANCE OF WILL PROVED
OUTSIDE OF PHILIPPINES AND
ADMINISTRATION OF ESTATE
HEREUNDER
1. Allowance of a Will of a Foreigner
The will of an alien who is abroad produces effect in the
Philippines if made in accordance with the formalities
prescribed by the law of the place where he resides, or according
to the formalities observed in his country.
2. WILL PROVED OUTSIDE THE PHILIPPINES MAY BE
ALLOWED HERE (SEC.1)
3. NOTICE OF HEARING FOR ALLOWANCE (SEC.2)
4. What should be filed
a. Authenticated Copy
b. Authenticated Decree
5. Evidence to be presented for the reprobate of the will

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 a. The due execution of the will in accordance with the
foreign laws
b. Testator has his domicile in the foreign country and not in
the Philippines
c. The will has been admitted to probate in such country
d. The fact that the foreign tribunal is a probate court
e. The laws of a foreign country on procedure and allowance
of will
6. Doctrine of Processual Presumption
7. WHEN WILL ALLOWED, AND EFFECT THEREOF (SEC.3)
8. ESTATE, HOW ADMINISTERED
9. Effects of Admission of a Foreign Will
a. The court shall grant letters testamentary or letters of
administration with the will annexed
b. The said letters shall extend only to the testator’s estate
located in the Philippines
c. The estate shall be disposed of following the will after just
debts and expenses of administration are paid.
d. Any residue shall be disposed of as provided for estates in
the Philippines belonging to persons who do not reside in
the country
10. Ancillary Admission of a Foreign Will

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 When a person dies intestate owning property in the country of
domicile as well as in a foreign country, administration shall be
had in both countries.

RULE 78
LETTERS TESTAMENTARY AND OF
ADMINISTRATION, WHEN AND TO
WHOM ISSUED
1. Letters Testamentary
The appointment issued by a probate court, after the will has
been proved and allowed, to the person named as executor
therein to administer the estate of the deceased testator,
provided he is competent, accepts the trust, and gives a bond.
2. Letters Administration
The appointment issued by a court to a competent person to
administer the estate of a deceased who died without a will,
provided such person accepts the trust and gives a bond.
3. Who can administer the estate?
a. Executor
b. Administrator, regular or special
c. Administrator with a will annexed
4. WHO ARE INCOMPETENT TO SERVE AS EXECUTORS OR
ADMINISTRATORS

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 a. Minor
b. Non-Resident
c. Unfit to exercise the duties of the trust by reason of
DIWWC
5. Requirements of an EXECAD
6. EXECUTOR OF EXECUTOR NOT TO ADMINISTER ESTATE
(SEC.2)
7. Administrator de bonisnon
8. MARRIED WOMAN MAY SERVE (SEC.3)
9. LETTERS TESTAMENTAY ISSUED WHEN WILL ALLOWED
(SEC.4)
10. Letters of administration with the Will Annexed
The authority issued by the court to a competent person to
administer the estate of the deceased if the executor named in
the will refuses to accept the office, or is incompetent
11. WHERE SOME CO-EXECUTORS DISQUALIFIED,
OTHERS MAY ACT (SEC.5)
12. WHEN AND TO WHOM LETTERS ADMINISTRATION
GRANTED
a. No Executor is named in the will
b. The executor or executors are I.R.B.
c. The decedent died Intestate
13. Order of preference in granting Letters of Administration
SPA

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 a. Surviving Spouse or next of kin or their nominee
 Preference of surviving spouse not absolute\
 Next of Kin – Determination of the issue of filiation
b. Principal Creditors
c. Strangers/Any Qualified Applicant
d. Such Person as the court may appoint (Exception)
14. Basis of the Preferential Right
15. Rule on Setting aside order of preference
NOTE: The order of appointment of regular administrator is
final and appealable.
16. Duty of the court in an application for letters of
administration invoking preference of appointment
17. Appointment of Co-Administrators
18. Scope or Limits of Administration
a. Principal Administration
b. Ancillary Administration
c. Reason for Exception

RULE 79
OPPOSING ISSUANCE OF LETTERS
TESTAMENTARY. PETITION AND
CONTEST FOR LETTERS OF
ADMINISTRATION
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1. OPPOSITION TO ISSUANCE OF LETTERS
TESTAMENTARY. SIMULTANEOUS PETITION FOR
ADMINISTRATION (SEC.1)
The main issue is the determination of the person who is
rightfully entitled to administration.
2. Meaning of Interested Person
3. Minor can oppose appointment
4. CONTENTS OF A PETITION FOR LETTERS OF
ADMINISTRATION (SEC.2)
a. Jurisdictional Facts
b. The names, ages, residences of heirs and the names and
ages of the creditors
c. The probable value and character of the estate
d. The name of the person for whom Letters are prayed for
5. COURT TO SET TIME FOR HEARING. NOTICE THEREOF
(SEC.3)
6. Duty of court after the filing of a petition for the issuance of
letters of administration
7. Publication and notice is jurisdictional
8. OPPOSITION TO PETITION FOR ADMINISTRATION
(SEC.4) written opposition by who?
9. Grounds for opposition
a. Incompetency of the person for whom letters are prayed
for

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 b. Contestant’s own right to the administration
10. HEARING AND ORDER FOR LETTERS ISSUED
(SEC.5)
a. Notice as required in Sec. 3
b. The decedent left no will or there is no competent and
willing executor.
11. WHEN LETTERS OF ADMINISTRATION GRANTED
TO ANY APPLICANT (SEC. 6)

RULE 80
SPECIAL ADMINISTRATION
1. APPOINTMENT OF SPECIAL ADMINISTRATOR (SEC.1)
2. Nature of a Special Administrator
a. A representative of the decedent
b. Not an agent or representative of the parties suggesting the
appointment
c. Officer of the court
3. Effect of the appointment of a special Administrator
4. A special administrator shall be appointed when:
a. Delay
b. EXECAD is a claimant
5. Order of Appointment (discretionary)

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6. Requirement of Notice and Publication Indispensable
7. POWERS AND DUTIES OF SPECIAL ADMINISTRATOR
(SEC.2)
a. To take Possession and charge of the goods, chattels, rights,
credits, and estate of the deceased.
b. To Preserve such goods
c. To Commence and maintain suits as administrator
d. To Pay such debts of the deceased only as ordered by the
court
e. To Sell only such perishable and other property as the
court orders sold.
8. Bond of the Special Administrator
9. Conditions of the bond of the special administrator (MAD)
a. Make and return a true inventory of the goods, chattels,
rights, credits, and estate of the deceased which come to his
possession or knowledge
b. Truly Account for such as are received by him when
required by the court.
c. Deliver the same to the person appointed EXECAD, or to
such other person as may be authorized to receive them.
10. Actions against the Special Administrator
GR: Cannot be sued
EXC: Statute of Limitations or Foreclosure

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 11. WHEN POWERS OF SPECIAL ADMINISTRATOR
CEASE. TRANSFER OF EFFECTS; PENDING SUITS (SEC.3)
12. Cessation of power of a special administrator
13. Duty of the special administrator after his powers have
ceased
14. Remedy against the appointment of special administrator
Rule 65 and Temporary Restraining Order or Injunction
15. Only one special administrator may be appointed for an
estate (EXCEPT WHEN THERE ARE 2 FACTIONS)

RULE 81
BONDS OF EXECUTORS AND
ADMINISTRATORS
1. BOND TO BE GIVEN BEFORE ISSUANCE OF LETTERS.
AMOUNT. CONDITIONS
2. When bond is filed/Amount/Purpose
3. Conditions of the Bonds A.P.I.A.
a. Administration
b. Performance of the Court Orders
c. Inventory
d. Accounting
4. Surety of the bond is liable with the administrator
5. Administrator’s Bond – Statutory Bond

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 6. Bond as a Continuing Liability
7. BOND OF EXECUTOR WHERE DIRECTED IN WILL. WHEN
FURTHER BOND REQUIRED (SEC.2)
GR: An executor is required to give a bond conditioned on one’s
performance of the obligation
EXC: If the testator in his will directs that the executors serve
without a bond
EXC TO THE EXC: court may still require bond
a. Conditioned only to pay the debts of the testator
b. In case of change in his circumstance, or for other
sufficient case, with the conditions of the bond
8. BONDS OF JOINT EXECUTORS AND ADMINISTRATORS
(SEC.3)
9. BOND OF SPECIAL ADMINISTRATOR (SEC.4)

RULE 84
POWERS AND DUTIES OF
EXECUTORS AND ADMINISTRATORS
1. Powers and Duties of the EXECAD of the ESTATE (ExAM-
PIPE)
a. To Examine and make invoices of the property belonging
to the partnership in case of a deceased partner

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 b. To have Access to, and examine and take copies of books
and papers relating to the partnership in case of a deceased
partner
c. To Maintain in tenantable repair the houses and other
structures and fences belonging to the estate, and deliver
the same in such repair to the heirs or devisees when
directed to do so by the court
d. To possess and manage the real as well as personal estate
of the deceased so long as it is necessary
e. To make Improvements on the properties under
administration with the necessary court approval except
for necessary repairs.
f. For the Payment of the debts
g. For the payment of Expenses of administration
2. No necessity of Leave of Court in Exercise of Powers
3. Obligations of Surviving Partner/s
4. Some Restrictions on the Power of an Administrator or
Executor (ASLEEP-BC)
a. Cannot Acquire by purchase, even at auction property in
administration
b. Cannot Speculate with fund under Administration
c. Cannot Lease the property for more than one year

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 d. Cannot Exercise the right of legal redemption over a
portion of property owned in common, which is sold by
one of the other co-owners
e. Cannot Enter into any transaction involving the estate
subject to the testate or intestate proceedings without prior
approval of the court
f. Cannot Profit by the increase or decrease in the value of the
property under administration.
g. Cannot Borrow money without authority of the court
h. Cannot Continue the business of the deceased unless
authorized by the Court
5. Incidents in his duty as administrator
6. Incidents on duty of distribution

RULE 83
INVENTORY AND APPRAISAL;
PROVISION FOR SUPPORT OF FAMILY
1. Purpose of Inventory
2. INVENTORY AND APPRAISAL TO BE RETURNED
WITHIN THREE MONTHS (SEC.1)
3. Three-Month period NOT Mandatory
4. Significance of Approval of an Inventory

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 Conclusive determination of what assets constituted the
decedent’s estate and of the valuation thereof
5. Nature of the Inclusion of Property in the Inventory
6. CERTAIN ARTICLES NOT TO BE INVENTORIED (SEC.2)
a. Provisions and other articles as will necessarily be
consumed in the Subsistence of the family of the deceased
b. Marriage Bed and Bedding
c. Clothes of the surviving spouse and minor children
7. ALLOWANCE TO WIDOW AND FAMILY (SEC.3)
8. Persons entitled to allowance during proceedings
a. Legitimate surviving spouse
b. children of the decedent
9. Nature of allowances

RULE 85
ACCOUNTABILITY AND
COMPENSATION OF EXECUTORS
AND ADMINISTRATORS
1. EXECUTOR OR ADMINISTRATOR CHARGEABLE WITH
ALL ESTATE AND INCOME (SEC.1)
2. General Rule: The EXECAD is a accountable for the following
a. Whole estate of the deceased at the value of the
appraisement contained in the inventory

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 b. All the interest, profit, and income of such estate
c. The proceeds of the estate as sold by him, at the price at
which it was sold
3. Exception: Not accountable to properties which never came into
his possession. EXC to EXC: when he has knowledge
4. NOT TO PROFIT BY INCREASE OR LOSE BY DECREASE IN
VALUE (SEC.2)
5. If there is excess
6. If there is loss
7. If the claim was settled
8. WHEN NOT ACCOUNTABLE FOR DEBTS DUE ESTATE
(SEC.3)
9. ACCOUNTABLE FOR INCOME FROM REALTY USED BY
HIM (SEC.4)
10. ACCOUNTABLE IF HE NEGLECTS OR DELAYS TO
RAISE OR PAY MONEY (SEC.5)
11. When EXECAD is accountable for damages and liable on
his bond (DeP-VUns)
a. If an EXECAD
 Neglects or unreasonably Delays to raise money, by
collecting the debts or selling the real or personal estate of
the deceased
 Neglects to Pay over the money he has in his hands
b. The Values of the estate is lessened
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 c. Unnecessary cost or interest accrues
d. The person interested Suffers loss
12. WHEN ALLOWED MONEY PAID AS COSTS (SEC.6)
GR: The amount paid by an EXECAD for costs awarded against
him shall be allowed in his administration account
EXC: It appears that the action or proceedings in which the costs
are taxed was prosecuted or resisted without just cause, and not
in good faith.
13. WHAT EXPENSES AND FEES ALLOWED EXECUTOR
OR ADMINISTRATOR; NOT TO CHARGE FOR SERVICES
AS ATTORNEY; COMPENSATION PROVIDED BY WILL
CONTROLS UNLESS RENOUNCED
14. Right to Necessary Expenses
15. Necessary Expenses
16. Not considered as Necessary Expense
a. Expenses on the anniversary of the death of the deceased
b. Expenses incurred by a presumptive heir for her
appearance and that of her witnesses at the trial to oppose
the probate of an alleged will
c. Expenses for the settlement of the question as to who are
entitled to the estate left by the deceased
d. Expenses incurred by the EXECAD to procure a bond
e. Personal expense of the occupant of the heir of the family
residence

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 f. Expenses for stenographic notes and unexplained
representation expenses
g. The services rendered by an administrator in favor of an
heir which services were not beneficial to the estate
h. Premiums for EXECAD’s bond
i. Expenses for the repair of property of the estate being
occupied and used by the EXECAD.
j. Expenses for the keeping of ordinary records and receipts
involved in his administration work
k. Losses incurred in the conduct of business with the use of
the funds of the estate.
17. Compensation if there is no provision in the will
18. Attorney’s fees (Considered as EXECAD fees)
19. EXECAD pays the attorney’s fees
20. Nature of fee of the attorney of an EXECAD
21. Procedure for collection of Attorney’s Fees (Appealable
by record on appeal)
a. Request the administrator to make payment and file an
action against him in his personal capacity and no as
administrator should he fail to pay
b. Petition in the testate or intestate proceeding asking the
court, after notice to all persons interested, to allow his
claim and direct the administrator to pay it as an expense
of asdministration

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22. WHEN EXECUTOR OR ADMINISTRATOR TO
RENDER ACCOUNT (SEC.8)
GR: Within 1 year from the time of receiving letters testamentary
or letters of administration
EXC: Court may require until the estate is wholly settled.
Supplemental accounting.
23. Non-Waiver of Duty to Render Account
24. EXAMINATIONS ON OATH WITH RESPECT TO
ACCOUNT (SEC.9)
25. Examination may be dispensed with when:
a. No objection is made to the allowance of the account
b. Its correctness is satisfactorily established by competent
proof
26. ACCOUNT TO BE SETTLED ON NOTICE (SEC.10)
27. SURETY ON BOND MAY BE PARTY TO
ACCOUNTING (SEC.11)
28. Summary of Accountabilities of an EXECAD
a. Every EXECAD is chargeable in his account with the whole
of the estate of the deceased which has come into his
possession, at the value of the appraisement contained in
the inventory; with all the interest profit, and income of
such estate as is sold by him, at the price at which it was
sold.

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 b. He shall not profit by the increase, or suffer loss by the
decrease or destruction, without his fault, of any part of the
estate.
c. He must account for the excess when he sells any part of
the estate for more than the appraisement, and if any is
sold for the less than the appraisement, he is not
responsible for the loss, if the sale has been justly made.
d. If he settles any claim against the estate for less than its
nominal value, he is entitled to charge in his account only
the amount he actually paid on the settlement
e. He shall not be accountable for debts due the deceased
which remain uncollected without his fault
f. he shall be accountable for waste.

RULE 85
REVOCATION OF
ADMINISTRATION, DEATH,
RESIGNATION AND REMOVAL OF
EXECUTORS AND
ADMINISTRATORS
1. ADMINISTRATION REVOKED IF WILL DISCOVERED
WHEN FURTHER BOND REQUIRED

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2. Revocation of Letters Administration
a. When the decedent’s will is discovered and admitted to
probate
b. When letters of administration are illegally issued without
jurisdiction
3. Effects of revocation
a. The administrator shall Surrender the letters to the court
b. all powers under the letters of administration shall cease
c. The administrator shall Render his account within such
time as the court directs
d. Proceeding for the issuance of letters testamentary or of
Administration under the will shall follow
4. First Court – Intestate; Second Court – Testate
GR: The court with whom the petition is first filed, must also
first take cognizance
EXC: Upon learning that
a. A petition for probate of the decedent’s last will
has been presented in another court where the
decedent obviously had his conjugal domicile and
resided with his surviving widow and their minor
children
b. the allegation of the intestate petition before it
stating that the decedent died intestate may be
actually false

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5. Will discovered; probate proceedings shall replace Intestate
Proceedings
6. COURT MAY REMOVE OR ACCEPT RESIGNATION OF
EXECUTOR OR ADMINISTRATOR. PROCEEDINGS UPON
DEATH, RESIGNATION, OR REMOVAL (SEC.2)
7. Degree of Care expected of Administrator
8. Grounds for Removal of EXECAD
a. Neglect to render his account
b. Neglect to settle the estate according to law
c. Neglect to perform an order or judgment of the court or a
duty expressly provided by the rules
d. Absconding
e. Insanity
f. Incapability to discharge trust
g. Unsuitability to discharge trust
9. Action of the Court
10. When an EXECAD dies, resign, or is removed
11. Nature of Administrator’s Position
12. Other Valid Grounds for Removal of an Administrator
a. Physical inability and consequent unsuitability to manage
the estate
b. Disbursement of funds of the estate without judicial
approval
c. Adverse Interest of an administrator to that of the estate

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 d. False representation by an administrator in securing his
appointment
13. Discretion in Removal of Administrator
14. Order of removal appealable
15. ACTS BEFORE REVOCATION, RESIGNATION, OR
REMOVAL TO BE VALID (SEC.3)
16. POWERS OF NEW EXECUTOR OR ADMINISTRATOR,
RENEWAL OF LICENSE TO SELL REAL ESTATE
a. Collect and settle the estate not administered
b. Prosecute or defend action commenced by or against the
former
c. Have Execution on judgments recovered in the name of
former
17. Renewal of authority to sell

RULE 86
CLAIMS AGAINST ESTATE
1. NOTICE TO CREDITORS TO BE ISSUED BY THE COURT
(SEC.1) B.P. 129 not applicable
a. Requiring all persons having money claims against the
estate
b. To file them in the office of the clerk of court
2. Purpose of presentation of claims against the estate

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3. Only money claims may be filed
4. Claims arising after the death of the decedent which can be
presented against the estate
a. Funeral Expenses
b. expenses of the last sickness of the decedent
5. TIME WITHIN WHICH CLAIMS SHALL BE FILED (SEC.2)
6. When to file claims
GR: within the time fixed in the notice which shall not be more
than 12 months nor less than 6 months after the date of the first
publication of the notice. Otherwise, they are barred forever.
EXC: Tardy Claims
7. Tardy Claims
a tardy claim involves a two-step process. First, the claim files a
motion for leave to file a tardy claim with the probate court at
any time before an order of distribution is entered. The motion
must show good cause for the delay in the filing. Second if the
motion for leave is granted, the claimant then files the tardy
cliam within a period of one month from notice of the order of h
court granting leave to file the tardy claim.
8. Statute of non-claims
9. Period to file claims is mandatory
10. When statute of Non-Claims prevails over Statute of
Limitations

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 GR: Before a creditor may go against the estate, the claim must
both be within the statute of limitations and statute of non-
claims
EXC:
a. The creditor may apply with the court for a new period not
exceeding 1 month from the order allowing the same for just
cause
b. The creditor may set up his claim as a counterclaim in an
action filed by the EXECAD against him
11. Presentation of money claims may be waived
12. PUBLICATION OF NOTICE TO CREDITORS (SEC.3)
13. Duties of the Executor/Administrator upon issuance of
Notice
a. Publication requirement
b. Posting Requirement
14. Publication is constructive notice
15. FILING COPY OF PRINTED NOTICE (SEC.4)
16. Duties of the Executor/Administrator upon Publication of
Notice
FILE
a. a printed copy of the notice
b. Printed copy shall be accompanied by an affidavit setting
forth the dates and the name of the newspaper

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17. CLAIMS WHICH MUST BE FILED UNDER NOTICE. IF
NOT FILED, BARRED; EXCEPTIONS (SEC.5)
18. Claims which must be filed under the Statute of Non-
Claims
a. Money Cliams
 Express or implid
 Due or not due
 Absolute or Contingent
b. Claims for Funeral Expenses
c. Claims for expenses for the last sickness of the decedent
d. Judgment for money against the decedent
19. Absolute Claim
20. Contingent Claim ( depends on future event)
21. Deficiency Judgment (filed with the probate court)
22. Claims for unpaid taxes not included in money claims
23. Claim which is extinguished distinguished from action
which does not survive
24. Effect of decedent’s death during an action for sum of
money; Writ of Execution not proper
25. When Final Judgment Had Been Rendered:
a. If without Levy
b. If levy has been made
26. SOLIDARY OBLIGATION OF DECEDENT (SEC.6)

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 Where the obligation of the decedent is solidary, the claims
should be filed against decedent as if he were the only debtor
without prejudice on the part of the estate to recover
contribution from the debtor
Joint obligation decedent
The claim must be confined to the portion belonging to the
decedent
27. MORTAGE DEBT DUE FROM ESTATE (SEC.7)
28. Remedies of the mortgagee in case of death of the
mortgagor, Alternative Remedies
a. Abandon or waive the security and prosecute his claim
against the estate and share in the general distribution of
the assets of the estate
b. Foreclose his mortgage or realize upon his security by
action in court making the EXECAD a party defendant
c. rely solely on his mortgage or other security alone and
foreclose the same at anytime within the period of the
statut of limitations but he cannot be admitted as creditor
and shall not receive in the distribution of the other assets
of the estate.
29. Right of Redemption (discretionary upon EXECAD)
30. CLAIM OF EXECUTOR OR ADMINISTRATOR
AGAINST AN ESTATE (SEC. 8)
31. Appointment of Special Administrator

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32. Duties of Special Administrator
33. HOW TO FILE A CLAIM. CONTENTS THEREOF.
NOTICE TO EXECUTOR OR ADMINISTRATOR (SEC.9)
34. How to file a claim
a. Deliver the claim with the necessary vouchers to the clerk
b. Serve a copy thereof on the EXECAD
35. Contents of the Claim
a. If a claim be founded on a bond, bill, note, or any other
instrument
b. If the claim is due
c. If the original is lost or destroyed
d. if the claim is not due or contingent, it must be
accompanied by an affidavit stating the particulars thereof
e. When the affidavit is made by a person other than the
claimant, he must set forth in his affidavit the reason why it
is not made by the claimant
36. ANSWER OF EXECUTOR OR ADMINISTRATOR.
OFFSETS (SEC.10)
37. DISPOSITION OF ADMITTED CLAIM (SEC.11)
The court may
a. Approve the same
b. order that known heirs, legatees, or devisees be notified
and heard
38. TRIAL OF CONTESTED CLAIM (SEC.12)

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 Notice to both parties upon
a. Filing of an answer to a claim
b. Upon the expiration of the time for such filing
39. JUDGMENT APPEALABLE (SEC.13) as in ordinary cases
by record on appeal
40. COSTS (SEC.14)

RULE 87
ACTIONS BY AND AGAINST
EXECUTORS AND ADMINISTRATORS
1. ACTIONS WHICH MAY AND WHICH MAY NOT BE
BROUGHT AGAINST EXECUTOR AND ADMINISTRATOR
(SEC.1)
2. EXECUTOR OR ADMINISTRATOR MAY BRING OR
DEFEND ACTIONS WHICH SURVIVE (SEC.2)
3. Actions that survive the decedent’s death
a. Recovery of real or personal property or an interest therein
from the estate
b. action to recover damages for any injury to person or
property, real or personal
c. enforcement of a lien thereon
4. Actions which may be brought by the EXECAD (RILI)
5. HEIR MAY NOT SUE UNTIL SHARE ASSIGNED (SEC.3)

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 GR: The heirs have no legal standing to sue for the recovery of
property of the estate against the EXECAD during the pendency
of the administration proceedings
EXC: If the EXECAD is unwilling or refuses to bring suit, when
there is no appointed administrator, or when the administrator
is alleged to have participated in the act complained of and he is
made a party defendant.
6. EXECUTOR OR ADMINISTRATOR MAY COMPOUD WITH
DEBTOR (SEC.4)
7. MORTGAGE DUES ESTATE MAYBE FORECLOSED (SEC.5)
8. PROCEEDINGS WHEN PROPERTY CONCEALED,
EMBEZZLED, OR FRAUDULENTLY CONVEYED (SEC.6)
9. Two situations contained under Sec. 6 (independent action)
a. When the EXECAD, heir, legatee creditor, or other
individual interested in the estate of the deceased
complaints to the court having jurisdiction of the estate that
a person is suspected of having concealed, embezzled, or
conveyed away any of the money, goods or chattels of the
deceased.
b. When such person has in his possession or has knowledge
of any deed, or other writing which contains evidence of or
tends or discloses the right, title, interest, or claim of the
deceased.

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10. PERSON ENTRUSTED WITH ESTATE COMPELLED
TO RENDER ACCOUNT (SEC. 7)
11. Powers of the court with respect to any person who is
entrusted with the estate of a deceased person
a. cite a person
b. Require to render a full account
12. Effect of refusal of such person
13. EMBEZZLEMENT BEFORE LETTERS ISSUED (SEC.8)
14. Double Value Rule
15. PROPERTY FRAUDULENTLY CONVEYED BY
DECEASED MAY BE RECOVERED WHEN EXECUTOR OR
ADMINISTRATOR MUST BRING ACTION (SEC.9)
16. When EXECAD may recover properties or rights
fraudulently disposed of by the decedent for the benefit of
creditors
a. The deceased in his lifetime had conveyed real or personal
property, right, or interest therein, or debt or credit
b. Such conveyance was
 Made with intent to defraud creditors
 Made to avoid any right, debt, or duty.
 The subject of the attempted conveyance would be
liable to attachment by any of them in his lifetime
c. there is deficiency of assets in the hands of an EXECAD for
the payment of debts and expense of administration
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17. EXECAD not bound to commence action unless
a. There is an application of the creditors of the deceased
b. The creditors making the application pay such part if the costs
and expenses, or give security therefor to the EXECAD, as the
court deems equitable.
18. WHEN CREDITOR MAY BRING ACTION. LIEN FOR
COSTS (SEC.10)
19. Requisites before creditors may file action
a. There is Deficiency of assets in the hands of an executor or
administrator for the payment of debts and expenses of
administration
b. the deceased in his lifetime had Conveyed real or personal
property, or a right or interest therein, or a debt or credit.
c. The conveyance was done with intent to Defraud his
creditors or to avoid any right, debt, or duty
d. By law the conveyance would be Void as against his
creditors, and the subject of the attempted conveyance
would be liable to attachment by any of them in his lifetime
e. The executor or administrator has not Commenced the
action
f. Leave or permission is granted by the court to the creditor
to file the action

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 g. The creditor has filed in a court a Bod executed to the
executor or administrator in an amount approved by the
judge
h. The action by the creditor is in the name of the Executor or
Administrator. In some instances, in the name of the
Creditors.

RULE 88
PAYMENT OF THE DEBTS OF THE
ESTATE
1. DEBTS PAID IN FULL IF ESTATE SUFFICIENT (SEC.1)
2. Requisites before the EXECAD may pay the money claim
against the estate
a. A hearing is conducted
b. The amounts of such claims are ascertained
c. there are sufficient assets to pay the debts
GR: The probate court cannot issue a writ of execution.
3. Reason why execution is not a proper remedy to satisfy an
approved claim
EXC:
a. To satisfy the distributive shares of devisees legatees and
heirs in possession of the decedent’s assets
b. To enforce payment of the expenses of partition

MNM III
 c. To satisfy costs when a person is cited for examination in
probate proceedings
4. Effect if provision made by the will or the estate appropriated
not sufficient
GR: Payment of the debts of the estate must be taken in the
following order of preference
a. From the portion or property designated in the Will
b. Form personal property
c. From real property
EXC: modification of the court
5. PART OF ESTATE FROM WHICH DEBT PAID WHEN
PROVISION MADE BY WILL (SEC.2)
6. PERSONALTY FIRST CHARGEABLE FOR DEBTS, THEN
REALTY (SEC.3)
7. Instances when Realty can be Charged First
a. Personal Property insufficient
b. when the sale of personal property shall be Detrimental to
the participants of the estate
c. when the sale of personal propertymay Injure the business
or interests of those interested in the estate
d. When the testator during his lifetime has not made
sufficient Provision for the payment of such debts,
expenses, and legacies

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 e. When the decedent was, in his lifetime, under contract,
binding in law, to deed real property to beneficiary
f. when the decedent during his lifetime held real property in
Trust for another.
8. Before the foregoing exceptions shall apply, the following
requisites must be complied with
a. The EXECAD makes an Application with the court
b. Written Notice is given to persons interested
c. Hearing by the Court
9. ESTATE TO BE RETAINED TO MEET CONTINGENT
CLAIMS (SEC. 4)
a. Contingent claim is duly filed
b. The claim has become Absolute
c. The Court is satisfied that the claim is Valid
10. HOW CONTINGENT CLAIM BECOMING ABSOLUTE
IN TWO YEARS, ALLOWED AND PAID (SEC.5)
11. COURT TO FIX CONTRIBUTIVE SHARES WHERE
DEVISEES, LEGATEES, OR HEIRS HAVE BEEN IN
POSSESSION
12. ORDER OF PAYMENT IF ESTATE IS INSOLVENT
(SEC.7)
13. DIVIDENDS TO BE PAID IN PROPORTION TO
CLAIMS

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14. ESTATE OF INSOLVENT NON-RESIDENT, HOW
DISPOSED OF (SEC.9)
15. WHEN AND HOW CLAIM PROVED OUTSIDE THE
PHILIPPINES AGAINST INSOLVENT RESIDENT’S ESTATE
PAID
16. ORDER OF PAYMENT OF DEBTS (SEC.11)
17. ORDERS RELATING TO PAYMENT OF DEBTS
WHERE APPEAL IS TAKEN
18. WHEN SUBSEQUENT DISTRIBUTION OF ASSETS
ORDERED (SEC. 13)
19. CREDITORS TO BE PAID IN ACCORDANCE WITH
TERMS OF ORDERS (SEC.14)
20. TIME FOR PAYING DEBTS AND LEGACIES FIXED,
OR EXTENDED AFTER NOTICE, WITHIN WHAT PERIODS
(SEC.15)
21. SUCCESSOR OF DEAD EXECUTOR OR
ADMINISTRATOR MAY HAVE TIME EXTENDED ON
NOTICE WITHIN A CERTAIN PERIOD

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