PROBLEM 1:

Sophia Anna Marie died in Manila leaving a distributable net estate of P 25,000,000 to the surviving
heirs as follow:

Dino – Legitimate son

Bruna – Legitimate daughter
Kristoff– Illegitimate son
Bern – Legally adopted son
Esme – Another legitimate son
Gino – Grandson of Sophia and a son of Flint (deceased 4 years ago), a legitimate son of Sophia
Harold – Grandson of Sophia and another son of Flint
Lucresia – Mother
Heraldo – Surviving spouse of Sophia

Required: Distribute the hereditary estate under the following assumptions:

a. If Sophia died without a will, distribute the hereditary estate of Sophia to her surviving relatives.
Indicate each name above and their corresponding inheritance. (1 point each)

Heirs Units Computation of corresponding Inheritance

inheritance
Dino 2 2/13x25,000,000 3,846,153.85
Bruna 2 2/13x25,000,000 3,846,153.85
Kristoff 1 1/13x25,000,000 1,923,076.92
Bern 2 2/13x25,000,000 3,846,153.85
Esme 2 2/13x25,000,000 3,846,153.85
Gino 1 1/13x25,000,000 1,923,076.92
Harold 1 1/13x25,000,000 1,923,076.92
Lucresia 0
Heraldo 2 2/13x25,000,000 3,846,153.85
Total 13 25,000,000

b. If Sophia died with a will distribute the hereditary estate of Sophia to the surviving heirs. Indicate
each name above and their corresponding inheritance. (1 point each)

Net Hereditary Estate 25,000,000

Legitime of:
Legitimate Children (25,000,000x1/2) (12,500,000)
Spouse(12,500,000/5) ( 2,500,000)
Illegitimate Children(2,500,000x1/2) ( 1,250,000)
Free Portion 8,750,000
 Heirs Computation of corresponding Inheritance
inheritance
Dino 12,500,000/5 2,500,000
Bruna 12,500,000/5 2,500,000
Kristoff (12,500,000/5)x1/2 1,250,000
Bern 12,500,000/5 2,500,000
Esme 12,500,000/5 2,500,000
Gino (12,500,000/5)x1/2 1,250,000
Harold (12,500,000/5)x1/2 1,250,000
Lucresia - -
Heraldo 12,500,000/5 2,500,000
Total 16,250,000
Free Portion 8,750,000
Net Hereditary Estate 25,000,000

c. If 20% of the free portion is given to the mother in a will, how much should each heir receive? Indicate
each name above and their corresponding inheritance. (1 point each, including the share of the mother)

Net Hereditary Estate 25,000,000

Legitime of:
Legitimate Children (25,000,000x1/2) (12,500,000)
Spouse(12,500,000/5) ( 2,500,000)
Illegitimate Children(2,500,000x1/2) ( 1,250,000)
Free Portion 8,750,000
Mother(8,750,000x20%) ( 1,750,000)
Free Portion Available 7,000,000

Heirs Computation of corresponding Inheritance

inheritance
Dino 12,500,000/5 2,500,000
Bruna 12,500,000/5 2,500,000
Kristoff (12,500,000/5)x1/2 1,250,000
Bern 12,500,000/5 2,500,000
Esme 12,500,000/5 2,500,000
Gino (12,500,000/5)x1/2 1,250,000
Harold (12,500,000/5)x1/2 1,250,000
Lucresia 8,750,000x20% 1,750,000
Heraldo 12,500,000/5 2,500,000
Total 18,000,000
Free Portion 7,000,000
Net Hereditary Estate 25,000,000
PROBLEM 2:

XXX died, leaving a net taxable estate of P 20,000,000 to his surviving heirs or relatives as follow:

2 Brothers
A Wife
3 Nephews from one of the deceased brothers
2 First Cousins
A Mother
3 Illegitimate sons

Required: Compute the following:

a. If XXX died without a will, distribute the hereditary estate. Indicate each relative above and their
corresponding inheritance (brother, wife, nephews, first cousin, mother and illegitimate sons; do not
necessarily indicate per person, but per relative above). (1 point each)

Heirs Computation of Corresponding Inheritance

Inheritance
Legitimate Parent 20,000,000x1/2 10,000,000
Illegitimate Sons 20,000,000x1/4 5,000,000
Surviving Spouse 20,000,000x1/4 5,000,000
Total 20,000,000

b. If XXX died with a will and 25% of the hereditary estate shall be given to the mother, distribute the
remaining 75% of the hereditary estate to the surviving heirs. Indicate each relative above and their
corresponding inheritance (brother, wife, nephews, first cousin, mother and illegitimate sons; do not
necessarily indicate per person, but per relative above). (1 point each)

Net Hereditary Estate 20,000,000

Legitimate Parent (20,000,000x25%) ( 5,000,000)
Net Hereditary Estate Available for Distribution 15,000,000

Net Hereditary Estate 20,000,000

Legitimate Parent (12,500,000)
Illegitimate Sons ( 3,750,000)
Surviving Spouse ( 1,875,000)
Free Portion 1,875,000
 Heirs Computation of Corresponding Inheritance
Inheritance
Legitimate Parent (15,000,000x1/2)+5,000,000 12,500,000
Illegitimate Sons 15,000,000x1/4 3,750,000
Surviving Spouse 15,000,000x1/8 1,875,000
Total 18,125,000
Free Portion 1,825,000
Net Hereditary Estate 20,000,000

c. Assuming, from above, the mother and the illegitimate children were not among the surviving
relatives or heirs of XXX, and 10% of the hereditary estate shall be given to the wife by virtue of a will,
distribute the hereditary estate of XXX. Indicate each relative and their corresponding inheritance
(brother, wife, nephews and first cousin; do not necessarily indicate per person, but per relative above).
(1 point each)

Net Hereditary Estate 20,000,000

Surviving Spouse (20,000,000x10%) ( 2,000,000)
Net Hereditary Estate Available for Distribution 18,000,000

Net Hereditary Estate 20,000,000

Surviving Spouse (11,000,000)
Free Portion 9,000,000

Heirs Computation of Corresponding Inheritance

Inheritance
Surviving Spouse (18,000,000x1/2)+2,000,000 11,000,000
Total 11,000,000
Free Portion 9,000,000
Net Hereditary Estate 20,000,000