RULE 90

Distribution and Partition of the Estate

DEFINITION:

It is a special proceeding wherein the court, on the application of the executor or administrator, or
of a person interested in the estate, and after hearing upon notice, shall assign the residue of the
estate, after debts, funeral charges and expenses of administration, the allowance of the widow,
and inheritance tax, if any, chargeable to the estate, have been paid, to the persons entitled to the
same, naming them and the proportions or parts to which each is entitled.

RULE 90

Distribution and Partition of the Estate

Section 1. When order for distribution of residue made. — When the debts, funeral charges, and
expenses of administration, the allowance to the widow, and inheritance tax, if any, chargeable to the
estate in accordance with law, have been paid, the court, on the application of the executor or
administrator, or of a person interested in the estate, and after hearing upon notice, shall assign the
residue of the estate to the persons entitled to the same, naming them and the proportions, or parts, to
which each is entitled, and such persons may demand and recover their respective shares from the
executor or administrator, or any other person having the same in his possession. If there is a controversy
before the court as to who are the lawful heirs of the deceased person or as the distributive shares to
which each person is entitled under the law, the controversy shall be heard and decided as in ordinary
cases.

No distribution shall be allowed until the payment of the obligations above mentioned has been made or
provided for, unless the distributees, or any of them, give a bond, in a sum to be fixed by the court,
conditioned for the payment of said obligations within such time as the court directs.

Section 2. Questions as to advancement to be determined. — Questions as to advancement made, or

alleged to have been made, by the deceased to any heir may be heard and determined by the court
having jurisdiction of the estate proceedings; and the final order of the court thereon shall be binding on
the person raising the questions and on the heir.

Section 3. By whom expenses of partition paid. — If at the time of distribution the executor or
administrator has retained sufficient effects in his hands which may lawfully be applied for the expenses
of partition of the properties distributed, such expenses of partition may be paid by such executor or
administrator when it appears equitable to the court and not inconsistent with the intention of the testator;
otherwise, they shall be paid by the parties in proportion to their respective shares or interest in the
premises, and the apportionment shall be settled and allowed by the court, and, if any person interested
in the partition does not pay his proportion or share, the court may issue an execution in the name of the
executor or administrator against the party not paying the sum assessed.

Section 4. Recording the order of partition of estate. — Certified copies of final orders and judgments of
the court relating to the real estate or the partition thereof shall be recorded in the registry of deeds of the
province where the property is situated.

Arroyo
Barcoma
LAW 3E
RULE 90
Distribution and Partition of the Estate

There are two requisites before the distribution of the estate be made. First, there should be
liquidation and second, the declaration of heirs.

LIQUIDATION

It is the determination of all assets of the estate and payment of all debts and expenses. It is through
liquidation that the court is able to identify the net estate or so called residue of the estate.

Residue of the estate is determined after payment of the following obligations:

 Debts;
 Expenses of administration;
 Funeral charges;
 Allowance to widow; and
 Inheritance tax

DECLARATION OF HEIRS

It is undertaken to determine to whom the residue of the estate should be distributed. Such
declaration is made in the same proceeding. A separate action is not proper. There must first be a
declaration of heirs before the residue of the estate be distributed and delivered to the heirs.

General Rule:

No distribution shall be allowed until the payment of the obligations above mentioned has been
made or provided for.

Exception:

Distribution before payment of obligations may be allowed, provided distributes give a BOND fixed
by the court conditioned for payment thereof within such time as court directs.

PROJECT OF PARTITION

It is a document prepared by the executor or administrator setting forth the manner in which the
estate of the deceased is to be distributed among the heirs. If the estate is a testate estate, the
project of partition must conform to the terms of the will; if intestate, the project of partition must
be in accordance with the provisions of the Civil Code.

It is not mandatory but the probate court may require the executor or administrator to present a
project of partition to better inform itself of the condition of the estate to be distributed and so
facilitate the prompt distribution thereof.

Arroyo
Barcoma
LAW 3E
RULE 90
Distribution and Partition of the Estate

Arroyo
Barcoma
LAW 3E