EXECUTORS &

ADMINISTRAT
ORS
Arts. 1058 - 1067

ART. 1058
EXECUTORS &
ADMINISTRATOR
S

All matters relating to the appointment, powers and duties Of

executors and administrators and concerning the Administration
of estates of deceased persons shall be Governed by the Rules
of Court.

ART. 1058:

Governed by Rules 78-90, Rules of

Court

No executor / administrator must be

appointed until proof of the decedents
death has been shown

EXECUTOR DE SON TORT:

> also known as executor de facto
> one who works before appointment is confirmed
by the court (in his own wrong)
> An executor of a will cannot officially act as such
before his appointment is confirmed by the court

EXECUTOR VS. ADMINISTRATOR WITH A

WILL ANNEXED

Executor:
A person appointed
when a testator leaves
a will
Court issues Letters
Testamentary

Administrat
or w/ a will
annexed:
If there is a will but
there is no executor
Or when such executor
is incompetent or
unwilling
Court issues Letters of
Administration Annexed

ADMINISTRATOR PENDENTE
LITE

(Special Administrator) one appointed to

take charge of the estate in the meantime
where there is a DELAY in the
appointment of the regular executor /
administrator

Such a delay occasioned by certain

causes such as an appeal from the
allowance / disallowance of a will. (Rule 80,
Sec. 1, ROC)

ADMINISTRATOR PENDENTE
LITE

Allowed to SELL part of the property, upon Courts

approval (Rule 80, Sec. 2, ROC)

NOT allowed / required to pay the debts of the

deceased

But if no objection has been raised in the trial

court, an action to recover the debt can be made
against the special administrator, as long as the
estate is not prejudiced

This objection cannot be raised for the 1st time on

appeal

S.A. is not required to satisfy judgment out of the

estate but of the regular administrator / executor

OTHER KINDS OF SPECIAL

ADMINISTRATION
1. Appointed
even after there
is already a
regular executor
/ administrator
When regular executor /
administrator seeks to
recover his own credit or
claim against the estate

2. Durante
Minore Aetate
Appointed when the
person who has the
right to become
executor / administrator
is still a minor.
Appointment
continues until the end
of such minority

REGULAR ADMINISTRATOR

QUALIFICATIONS:

1.
2.
3.
4.

Must be capable (not a minor, not non-residents)

Not hostile to those interested in the estate
Solvent (because a bond is needed)
The legal spouse

Surviving spouse is always given 1st

preference

Even if she marries again after having

been appointed, her authority to act as
administratrix continues (Rule 78, Sec. 3,
ROC)

(Rule 78, Sec. 6, ROC)

ORDER OF PREFERENCE FOR

APPOINTMENT
If no person is named in the will or the
executors are incompetent, refuse the trust, or
fail to give bond, or a person dies intestate,
administration shall be granted: (Rule 78 Sec. 6,
ROC)

1.To the surviving spouse, next of kin or BOTH

2.To such person as any of the above-mentioned
requests to have appointed if competent and willing
to serve
3.Principal Creditors If any of the above-mentioned
becomes incompetent, is unwilling, or neglects for 30
days after death of the person to apply for
administration / to request that administration be
granted to some other person
4.Such other person as the court may select

ORDER OF PREFERENCE FOR

APPOINTMENT
This order of preference may be disregarded
by Probate Court, provided no abuse of
discretion has been made
Joint / Plural administrators - may be
appointed, particularly when the estate is
large and there are different interests to be
represented.

ORDER OF PREFERENCE FOR

APPOINTMENT
AUTHORITY AS ADMINISTRATOR ENDS
WITH:
1. The closing of the settlement, testate or
intestate proceedings
2. Death, resignation or removal

PRINCIPAL DUTY OF
ADMINISTRATOR
1. Administer, settle, and close the
administration without delay
2. Determine what properties must belong to
the estate
3. Bring the needed actions for their recovery
if they be in the possession of others.
4. Within 3 MONTHS after appointment
must submit an inventory and appraisal of
the decedents real and personal property.
5. Within A YEAR after appointment must
render proper accounting

PRINCIPAL DUTY OF
ADMINISTRATOR

Even if one is expressly appointed as

administrator / executor in a will but the
intent was to make him a trustee, then the
appointment still should be construed as
that of a TRUSTEE.
When the estate of a dead person is already
the subject of testate or intestate
proceedings, the administrator CANNOT
enter into any transaction regarding the
estate without prior approval of the probate
court.

PRINCIPAL DUTY OF
ADMINISTRATOR
GR: it is the executor / administrator who is
PRIMARILY LIABLE for the attorney's fees due the
lawyer who rendered legal services for the executor /
administrator in relation to the settlement of the
estate
The executor / administrator may seek
reimbursement from the estate for the sum paid in
attorney's fees IF it can be shown that the lawyer's
services redounded to the benefit of the estate.
A claim for attorney's fees partakes in the nature of
an administration expense.
A claim for reimbursement must be superior to the
rights of the beneficiaries.

ART. 1059
INSOLVENCY OF
THE ESTATE

If the assets of the estate of a decedent which can be applied to the payment of
debts are not sufficient for that purpose, the provisions of Articles 2239 - 2251 on
Preference of Credits shall be observed, provided that the expenses referred to in
Art. 2244 (8), shall be those involved in the administration of the decedent's
estate.

ART. 1059

RULES ON PREFERENCE AND CONCURRENCE OF

CREDITS are to be applied in case of insolvency of
the estate. (Art. 2244 gives the ORDER OF
PREFERENCE)
GR: Probate court cannot issue a writ of execution,
because its orders usually refer to the adjudication of
claims against the estate which the executor /
administrator may satisfy without the need of
resorting to writ of execution.
XPNs:
1. To satisfy debts of the estate out of the
contributive shares of heirs, devisees and legatees in
the possession of the decedents estate
2. To enforce payment of the expenses of partition
3. To satisfy the costs when a person is cited for
examination proceedings

ORDER OF PREFERENCE
Art. 2244: With reference to other property,
real and personal, of the debtor, the following
claims or credits shall be preferred in the order
named:
(1) PROPER FUNERAL EXPENSES for the debtor, or
children under his or her parental authority who have
no property of their own, when approved by the court;
(2) CREDITS for services rendered the insolvent
by employees, laborers, or household helpers for
one year preceding the commencement of the
proceedings in insolvency;

ORDER OF PREFERENCE
(3) EXPENSES DURING THE LAST ILLNESS OF THE
DEBTOR or of his or her spouse and children under
his or her parental authority, if they have no property
of their own;
(4) COMPENSATION DUE THE LABORERS or their
dependents under laws providing for indemnity for
damages in cases of labor accident, or illness
resulting from the nature of the employment;
(5) CREDITS AND ADVANCEMENTS made to the
debtor for support of himself or herself, and family,
during the last year preceding the insolvency;
(6) SUPPORT during the insolvency proceedings, and
for three months thereafter;

ORDER OF PREFERENCE
(7) FINES AND CIVIL INDEMNIFICATION arising from
a criminal offense;
(8) LEGAL EXPENSES, and expenses incurred in
the administration of the insolvent's estate for the
common interest of the creditors, when properly
authorized and approved by the court;
(9) TAXES AND ASSESSMENTS DUE THE NATL
GOVERNMENT, other than those mentioned in
Articles 2241, No. 1, and 2242, No. 1;

ORDER OF PREFERENCE
(10) TAXES AND ASSESSMENTS DUE ANY PROVINCE,
other than those referred to in Articles 2241, No. 1, and
2242, No. 1;
(11) TAXES AND ASSESSMENTS DUE ANY CITY or
municipality, other than those indicated in Articles
2241, No. 1, and 2242, No. 1;
(12) DAMAGES for death or personal injuries caused by
a quasi-delict;
(13) GIFTS due to public and private institutions of
charity or beneficence;

ORDER OF PREFERENCE
(14) CREDITS which, without special privilege, appear
in:
(a)a public instrument; or
(b)in a final judgment, if they have been the subject of
litigation. These credits shall have preference among
themselves in the order of priority of the dates of
the instruments and of the judgments,
respectively. (1924a)

ART. 1060
JUDICIAL
ENTITIES ACTING
IN A FIDUCIARY

A corporation / association authorized to conduct the business of a trust

company in the Philippines. May be appointed as an executor,
administrator, guardian of an estate, or trustee, in like manner as an
individual; but it shall not be appointed guardian of the person of a ward.

ART. 1060

Juridical person referred to can be appointed

guardian of the PROPERTY (estate only), but
not of the person of the ward.

 Computing orCOLLATION
adding certain values to the
estate, and charging the same to the
LEGITIME
Computing or adding certain values to the
estate, and charging the same to the FREE
PORTION
NON-COLLATIONABLE means:
1. It should be imputed or added, but should be
charged to the FREE PORTION
2. It should NOT even be computed or added to the
estate for it is not part of the same

There can be collation in both testamentary and

legal succession

ART. 1061
COLLATION BY
COMPULSORY
HEIRS

Every compulsory heir, who succeeds with other compulsory heirs, must bring
into the mass of the estate any property or right which he may have received
from the decedent, during the lifetime of the latter, by way of donation, or any
other gratuitous title, in order that it may be computed in the determination of
the legitime of each heir, and in the account of the partition.

ART. 1061

Speaks of collation of the first kind adding

values to the estate and charging them to
the LEGITIME
PURPOSE: to produce equality as among
compulsory heirs of the same class
Every donation inter vivos given to a
legitimate child is considered generally as
an advance of his legitime or inheritance
Not necessary if there are no compulsory
heirs

ART. 1061
As long as there are compulsory heirs,
donations to them as well as to STRANGERS
must be collated:
1. Those donated to compulsory heirs must be
imputed to their legitime
2. Those donated to strangers must be
imputed to the free portion

PROB
LEM

QUESTION 1:
Mr. Verona has 1M. He gives a
donation inter vivos of
100,000 to Jannus, his elder
child. Later, he died intestate,
leaving the remaining
900,000.
Divide the estate between
Jannus, the elder child and Jill,
the younger child.

ANSWER:
+

900,000
100,000 estate
collationable
remaining
1M
hereditary net
donation
estate
1M divided by 2 = 500K for
each child:
Distribution:
500,000 Jill
400,000 Jannus
100,000 Donation inter
vivos to Jannus

QUESTION 2:

What if the donation inter

vivos of 100,000 was in the
form of a car, which can also
be given to Jill?

ANSWER:

Jannus and Jill may receive the

remaining 400,000 each in the
form of cash should there be
cash in the estate.

DECIDED CASES
(BUHAY DE ROMA VS. C.A.)
The fact that a donation is irrevocable does
not necessarily exempt the donated properties
from collation.
The decedent-donor would have included an
express prohibition to collate, if that was
indeed his intention

DECIDED CASES
(LUCERNA VDA. DE TUPAS VS. RTC)
Inofficious donation is collationable
Value is imputable into the hereditary estate
of the donor at the time of his death for the
purpose of determining the legitime of the
forced / compulsory heirs and the freely
disposable portion of the estate
This is also true for donations to strangers as
of gifts to compulsory heirs

DECIDED CASES
(SANCHEZ VS. C.A.)
Deeds of sale do not involve gratuitous
transfers of future inheritance
These were contracts of sale perfected by
the decedents during their lifetime
Therefore, properties conveyed thereby are
NOT collationable
What is essential in collation is that
properties were conveyed inter vivos by the
decedent to an heir by way of donation or
other gratuitous title

DECIDED CASES
(ZARAGOZA VS. C.A. & MORGAN)
A partition done by the decedent-donor
during his lifetime is VALID
As long as it is done without impairing the
legitime of compulsory heirs
This is determined after collation by
compulsory heirs of what they received during
the lifetime of the deceased through
donation / any other gratuitous title.

REFERENCE TO COMPULSORY
HEIRS
While it is true that the surviving spouse is also a
compulsory heir, still she is not included in this article
Donations to her during the marriage are null and void
Ownership over said donated property still pertains to
the donor (or his estate)
Moderate donations such as birthday / anniversary
gifts are not to be computed
Donation given to the future spouses (by the other)
are considered donation TO STRANGERS, because at
that said time, one is not yet the compulsory heir of the
other

KINDS OF COLLATION
1. Collation in
VALUE
In the form of cash

2. Returning in
KIND
Usually occurs when the
donee has no money with
which to reimburse in case
donation turns out to be
totally / completely
inofficious.
The same thing donated
are not to be brought to
collation & partition, but
only their value at the time
of donation, even though
their just value may not
have been assessed

DECIDED CASES
(NAZARENO VS. C.A)
In the presence of an implied trust involving the lots
in question, collation is said to exist
This is so in the case of an innocent purchaser for
value who relied on the petitioners title
The rule is settled that every person dealing with
registered land may safely rely on the correctness of
the certificate of title issues therefore and the law will in
no way oblige him to go behind the certificate to
determine the condition of the property

KINDS OF DONATION
1. Direct /
Ordinary
Donation

2. Indirect
Donation
Ex:
Remitted debt
Renunciation of
another inheritance by
the deceased in favor
of the compulsory heirs
Sums paid by a parent
in satisfaction of the
debts of his children
Election expenses

Proceeds in a life insurance policy and mutual benefits contract

are not donations, therefore non-collationable.

WE
HAVE A
PROBLE
M
AGAIN

QUESTION 3:
Kim and Justine are Geralds
children. During Geralds
lifetime, he gave Kim 100K. In
his will, he distributed his
remaining estate of 900K as
follows:
150,000 Kim
250,000 Justine
500,000 Christian, his friend

Kim complained, stating that

she had not been given her right
legitime. Is she right?

ANSWER:
+

900,000
100,000 estate
collationable
remaining
1M
hereditary net 1M / 2 = 500K (FP/Legitime)
donation
500K (legitime) / 2 = 250K
estate
250K for each child
Distribution:
500K Free portion (goes to
Christian)
250K Justine
150K Kim
100KTherefore,
Donation Kim
inter cannot
vivos
to Kim
complain

DISPUTE SETTLEMENT

Disputes between heirs with respect to the

obligation to collate may be determined in the
course of the ADMINISTRATION PROCEEDINGS

CONCEPTS OF DONATION
1. A mere
mathematical
operation by the
addition of
value of
donations made
by the Testator
to the value of
the hereditary
estate.

2. The returns
to the
hereditary
estate of
property
disposed of by
lucrative title
by the Testator
during his
lifetime.

DECIDED CASES
(ARRELANO VS. PASCUAL)
Siblings are collateral relatives, therefore,
not entitled to any legitime
If a person does not have any compulsory
heir entitled to legislative, he/she has the
liberty to donate all his/her properties even if
nothing is left for his/her siblings

ART. 1062
WHEN
COMPULSORY
HEIRS WILL NOT

Collation shall not take place among compulsory heirs if the

donor should have so expressly decided, if the donee should
repudiate the inheritance, unless the donation should be
reduced as inofficious

ART. 1062
Although the law says collation shall not
take place if the donee should repudiate the
inheritance, donation must still be computed
to find out what the legitime is, and if found
inofficious, it must be reduced

CASES WHERE DONATION INTER

VIVOS TO COMPULSORY HEIRS
ARE NOT TO BE COLLATED
1. If the donor
expressly
provides

2. If donee
should
REPUDIATE the
inheritance

PURPOSE: so that
preference, not equality,
is obtained as long as the
legitime of others are not
impaired
He wants to give the
donee the property in
ADDITION to the latters
legitime

He ceases to be an heir
because he waives the
legitime
He becomes a STRANGER
to the inheritance
** Donation shall be
charged to the FREE
PORTION **

MORE
PROBLE
MS

QUESTION 4:
Arra Charmaine has two sons,
Rheand and Mabe. She gave
Rheand a donation of 100K and
expressly stated that it was not
collationable. If she dies
intestate leaving 900K, how
should the same be divided?

ANSWER:
900,000 remaining estate shall be
divided EQUALLY.
Each of them will get 450,000.
Rheand gets 450,000 + 100,000 =
550,000
Mabe gets 450,000 only

QUESTION 5:
Arra Charmaine has two sons,
Rheand and Mabe. She gave
Mabe this time, a donation of
800K and expressly stated that
it was not collationable. If she
dies intestate leaving 200K, how
much would be the share of
each?

ANSWER:
1. Add the values to find out if the legitime
has been impaired or not: 800K + 200K =
1M (net hereditary estate)
2. 1M divided by 2 = 500K
3. 500K divided by 2 = 250K each others
legitime

Rheand gets the whole 200K plus

50K more to be taken out of the
donation to Mabe.

Mr. Arpon, the Dad, donated

600K to Riel, his son. He died
intestate leaving 300K as
remaining estate.

Granney

QUESTION 6 - 7:
If all the children including Riel will
accept, should the donation to Riel
be reduced? Why?
If Granney and Gen accept, but
Riel repudiates, should the
donation to Riel be reduced? Why?
If so, by how much?

ANSWERS:
Since ALL accepted, including
Riel, the donation to him will NOT
be reduced.
1.600K + 300K = 900K total estate
2.900K divided by 2 = 450K
3.450K divided by 3 = 150K for each
child
The legitimes of Granney and Gen are not
impaired

ANSWERS:
If Granney and Gen accept but
Riel repudiates, there will only be
2 compulsory heirs.
1. 900K total estate
2. 900K divided by 2 = 450K (legitime /
Free Portion)
3. 900K 600K (donation to Riel) = 300K
(impaired legitime)
4. 600K 150K = 450K donation to Riel
5. 300K + 150K = 450K legitime of
Granney and Gen

ART. 1063
TESTAMENTARY
DISPOSITIONS
GENERALLY WILL

Property left by will is not deemed subject to

collation, if the testator has not otherwise provided,
but the legitime shall in any case remain unimpaired.

ART. 1063
Property not subject to collation means
that the LEGACY / DEVISE given should be
imputed to the free portion and not to the
legitime, unless testator provides otherwise
DISPOSITION INTER VIVOS (donations):
GR: equality
XPN: preference

DISPOSITIONS MORTIS CAUSA (legacies,

etc.)
GR: preference
XPN: equality

WHEN THIS ARTICLE IS NOT

APPLICABLE
In case of a distribution and partition of the
ENTIRE ESTATE by the testatrix WITHOUT her
having made any previous donations during
her lifetime which would require collation to
determine the legitime of each heir, there is
no reason to apply Arts. 1061, 1062 and 1063.
If only part of the estate had been given by
will, Art. 1063 may apply.

SOME
MORE
PROBLE
MS.

QUESTION 8:
Ms. Emphasis has 2 legitimate
children, Lala and Jessa. She
made a will, giving Lala a legacy
of 100K. There was no other
provision to the will. Estate was
1M. How shall the estate be
divided?

ANSWER:
1. 1M (total estate) 100K (legacy to
Lala) = 900K
2. 900K divided by 2 = 450K
THEREFORE:
Lala gets 450K + 100K (legacy) =
550K
Jessa gets 450K only
** Ms. Emphasis intended to give Lala a
preference.
** If this was a donation and not a legacy, it
would have been divided as 400K for Lala,

QUESTION 9:
Ms. Ting has 2 legitimate
children, Bernadette and Julian.
She made a will, giving
Bernadette a legacy of 800K.
There was no other provision to
the will. Estate was 1M. How
shall the estate be divided?

ANSWER:
1. 800K (legacy) + 200K (remaining
estate) = 1M
2. 1M divided by 2 = 500K
3. 500K (legitime) divided by 2 =
250K/child
THEREFORE:
The remaining 200K goes to Julian
plus 50K taken out of the 800K
legacy to Bernadette to satisfy
his legitime.

QUESTION 10:
Ms. Diolola has 2 legitimate
children, Mark and Ian.
Estate was originally 1M.
She gave Mark a donation of
100K.
She gave Ian a legacy of 100K.
There being no other provision
in the will, how will the
remaining 800K be divided?
Why?

ANSWER:
1. 800K (remainder) + 100K (donation
to Ian) = 900K
2. 900K divided by 2 = 450K
THEREFORE:
Ian should originally receive 450K
but since he already received
100K as advance, he will now
only get 350K.
Mark will still get a total of 550K.
Thats 450K from the legitime +
legacy of 100K imputed on the

ART. 1064
COLLATION BY
GRANDCHILDREN

When grandchildren, who survive with their uncles, aunts, or cousins, inherit
from their grandparents in representation of their father or mother, they shall
bring to collation all that their parents, if alive, would have been obliged to
bring, even though such grandchildren have not inherited the property.

They shall also bring to collation all that they may have received
from the decedent during his lifetime, unless the testator has
provided otherwise, in which case his wishes must be respected,
if the legitime of the co-heirs is not prejudiced.

ART. 1064
Par. 1 gives an exception to the rule that
only the donees should collate
Par. 1 applies only when the grandchild
inherits by RIGHT OF REPRESENTATION, not
when he inherits in his own right
Par. 1 although applying apparently only in
the case of PREDECEASE, applies also in both
INCAPACITY and DISINHERITANCE.

ILLUSTRATION

Justine

Gladys

ART. 1065
DONATIONS TO
GRANDCHILDREN

Parents are not obliged to bring to collation in the

inheritance of their ascendants any property which may
have been donated by the latter to their children.

YEY
PROBLE
MS!

QUESTION 11-12:
Samantha has 2 legitimate
children, Lady and Veda. Lady
has a child, Christian.
Samantha donated 100K to
Christian.
Samantha dies intestate leaving
an estate of 900K.
a. Divide.
b. Does Christian have to
collate?

ANSWERS:
A. 900K divided by 2 = 450K each
for Lady and Veda
** Lady is not required to collate what her
child Christian had received by way of
donation.
** She should not collate for she herself had
not received the donation

B. YES if only to find out if the

legitime has been impaired or not
NO if it means to compute
Christians legitime
**Christian is not Samanthas compulsory heir

ART. 1066
DONATIONS TO
SPOUSE OF
CHILD (IN-LAW)

Neither shall donations to the spouse of the child be brought to

collation; but if they have been given by the parent to the
spouses jointly; the child shall be obliged to bring to collation
of the thing donated.

1066 heir of the

The donee is not ART.
a compulsory
parents-in-law. Since the donations were not
given to the child himself, he should not be
obliged to collate what he did not receive
NON-COLLATION does not mean that the
value should not be computed; it means that
although the value of the donation should be
computed, the value should not be considered
as an advance of the legitime of the child
himself
Half share given to the child should be
considered an advance of his legitime (if given
jointly, share will be collated)

ART. 1067
EXPENSES FOR
SUPPORT

Expenses for support, education, medical attendance,

even in extraordinary illness, apprenticeship, ordinary
equipment, or customary gifts are not subject to collation.

ART. 1067

NOT SUBJECT TO COLLATION their

values are not added to the hereditary estate;
the are not considered as advances of the
inheritance, whether as part of the legitime or
free portion
EDUCATION usually pertains only up to
high school, but in Art. 1068, College may be
included within the scope.
Support after death, namely allowances
during the liquidation of the estate, are not
included in this article. Said allowances are
advances of the inheritance.

MAY
THE
FORCE
BE
WITH
YOU.