What is a Disclaimer?

Purpose of Disclaimers

The effect of a disclaimer is to pass the disclaimed interest as if the disclaimant had predeceased the decedent/trustor(s). E.g., the disclaimant's share would pass to the disclaimant's issue, if any. Disclaimers are irrevocable, per Probate Code Sec. 281. (See also, Estate of Cooke (1976) 57 Cal.App.3d 595, 598, discussing “Probate Code pertaining to disclaimer of testamentary and other interest ch. 11, div. 1, § 190 et seq.; hereafter ‘disclaimer statute’ and added section 13409; Stats. 1972, ch. 990, at 1805.)

Disclaimers and Inheritance Tax

By an urgency measure effective August 16, 1972, the Legislature added the new disclaimer statute (Prob. Code, Sec. 190 et seq.), repealed former section 13409, and added the new section 13409 (See 5 Witkin, Summary of Cal. Law, Taxation, § 218, at 4185-4186; 4 Pacific L.J. 246-248.) The new section (quoted fn. 1, ante) now provides that transfers of any interest in property "and all rights and powers relating to the same" which have been duly disclaimed pursuant to the provisions of chapter 11 of division 1 of the Probate Code or in any other valid manner, "shall be subject to the inheritance tax only if, and to the same extent and in the same manner as, the same would have been subject to such tax if such interest, rights and powers had been originally created in favor of and transferred to the same persons and in the same shares in which they are effectively distributed or otherwise disposed of, after giving full effect to such disclaimers..." (Estate of Cooke, 57 Cal.App.3d at 598.)

Following enactment of the new legislation the State Controller promulgated the following inheritance and gift tax regulation (Cal. Admin. Code, tit. 18, ch. 2.5, Sec. 13409(a)(2), effective May 13, 1973): "If a transferee under a will, an heir of an intestate or a transferee of an inter vivos transfer subject to inheritance tax disclaims any interest in the estate of the decedent or in the property transferred, in whole or in part, pursuant to the provisions of Chapter 11 (commencing with Section 190) of Division 1 of the Probate Code, and the date of death of the decedent is prior to August 16, 1972, the tax is nevertheless computed as though no disclaimer had been filed." (Estate of Cooke, 57 Cal.App.3d at 600.)

The 1972 Probate Code section 190 et seq. was enacted to modernize procedures for disclaiming interests in decedents' estates. At the same time Revenue and Taxation Code section 13409 was revised to permit avoidance of inheritance taxes by disclaimer in conformity with federal law. (Estate of Goshen (1985) 167 Cal.App.3d 97, 98, considering “whether an agreement to disclaim part of an estate as an integral part of a will contest settlement under which the disclaimant retains a benefit in the estate constitutes an acceptance within the meaning of Probate Code section 190.7 and operates to render Revenue and Taxation Code section 13409 inapplicable;” see also, Stats. 1972, ch. 990, Secs. 1-6, at 1805-1809; see 5 Witkin, Summary of Cal. Law (8th ed. 1974) Taxation, Sec. 218, at 4185-4186.) Probate Code section 190 et seq. was repealed in 1983 and a new disclaimer statute was enacted, Probate Code section 260 et seq. (Stats. 1983, ch. 17, §§ 1-5; see Witkin, Summary of Cal. Law (8th ed., 1984 supp. to vol. 7) Wills and Probate, § 38A, pp. 214-215.) The California Inheritance Tax Law, former Revenue and Taxation Code section 13301 et seq., was repealed in 1982. (Stats. 1982, ch. 1535, Sec. 14, at 5974; see Witkin, Summary of Cal. Law (8th ed., 1984 supp. to vol. 5) Taxation, Sec. 213A, at 687.)

Documents

176-200 of 10000 results

Objection (to def Cal-Western Disclaimer declaration) filed.

ation of nonlender note islaw so t breach of th in this case Plaintiff's the rights toSuite 645

Notice Filed - Disclaimer of interest of Kings River Conservation District

.2! y—n .JEANNE E. SCHERER, Chief Counsel JERALD M. MONTOYA, Deputy Chief Counsel F u L ~ . LISA A. BRAHAM, Assistant Chief Counsel '|

Proof of Service - POS for City of Fresno Disclaimer of Interest

          !" #    $ % &$ ' $       #

DISCLAIMER OF INTEREST. FILED BY PETITIONER NERSESIAN, BURKE

NM SUPERIOR COURT OF CALIFORNIA COUNTY OF SAN FRANCISCO Document Scanning Lead Sheet Jul-11-2013 1:51 pm Case Number: PES-13-296865 Filing Date: Jul-11-2013 1:50 Filed by: LARRISA DOTSON Juke Box: 001 Image: 04123327 GENERIC PROBATE PLEADING THE ESTATE OF HONORA BURKE 001P04123327 Instructions: Please place this sheet on top of the document to be scanned.10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Burke Nersesian 145 Montague St. Brooklyn,

QUALIFIED DISCLAIMER FILED BY PETITIONER VARNI, DENNIS C.

WOUMNICI SUPERIOR COURT OF CALIFORNIA COUNTY OF SAN FRANCISCO Document Scanning Lead Sheet Dec-12-2013 2:50 pm Case Number: PES-13-296968 Filing Date: Dec-12-2013 2:50 Filed by: NOELIA RIVERA Juke Box: 001 Image: 04307571 GENERIC PROBATE PLEADING THE ESTATE OF JOSEPHINE LAZZARINI 001P04307571 Instructions: Please place this sheet on top of the document to be scanned.o wnn oan Ff Ww N = mM NM NY NY NYS NY NY NY NY SF SF |= SF FP FTF = IL o County Superior Cour MARIO

QUALIFIED DISCLAIMER FILED BY PETITIONER DEBERRY, GARY M.

ee San Francisco Superior Courts Information Technology Group Mn Document Scanning Lead Sheet Jun-14-2006 9:18 am Case Number: PES-05-288101 . Filing Date: Jun-09-2006 9:17 Juke Box: 001 Image: 01467279 GENERIC PROBATE PLEADING Instructions: THE ESTATE OF GRACE DEBERRY 001P01467279 Please place this sheet on top of the document to be scanned.nN wo oon OD on FF YW DY = Nn NM NY |= se @= 2 se ses se se see db 32° 8060 @N &@as WN = 8 NY NH NY NN NN aon Oo HU & Anne

Rejection/Correction Notice - DISCLAIMER REJECTED AT THE REQUEST OF FILI...

Envelope Details Page 1 012 Print this page Case # BCV-17-100663 — THE STATE OF CALIFORNIA vs SUNNYGEM, LLC, A CALIFORNIA LIMITED LIABILITY COMPANY ET AL (Chapin, Sidney

QUALIFIED DISCLAIMER FILED BY PETITIONER VARNI, DENNIS C.

IL SUPERIOR COURT OF CALIFORNIA COUNTY OF SAN FRANCISCO Document Scanning Lead Sheet Dec-12-2013 2:52 pm Case Number: PES-13-296968 Filing Date: Dec-12-2013 2:51 Filed by: NOELIA RIVERA Juke Box: 001 Image: 04307580 GENERIC PROBATE PLEADING THE ESTATE OF JOSEPHINE LAZZARINI 001P04307580 Instructions: Please place this sheet on top of the document to be scanned.oo nn DO oO FF WOW NY = Nh MO NO NY NS NH NY NY NY SF SF BS S| San Francisco Gounty Superior Cove DEC 12201

Stipulation and Order filed - terms of disclaimer of Defendant Fresno Ir...

    :     !"#$ %&'()* $ #+,,-.//"#$ %**%%(

PARTIAL DISCLAIMER FILED BY PETITIONER LOMBARDO, RICHARD J.

AUTON TAA SUPERIOR COURT OF CALIFORNIA COUNTY OF SAN FRANCISCO Document Scanning Lead Sheet Aug-14-2008 1:30 pm Case Number: PES-08-291559 Filing Date: Aug-14-2008 1:30 Juke Box: 001 Image: 02220125 GENERIC PROBATE PLEADING THE ESTATE OF LYNDA JEAN LOMBARDO 001P02220125 Instructions: Please place this sheet on top of the document to be scanned.ie) 10 ul 12 13 14 15 16 7 18 19 20 21 22 23 24 25 26 27 28 RICHARD E. GARDELLA, ESQ. GARDELLA & GARDELLA » i rt Ae FLL Ee (65

DISCLAIMER OF INTEREST BY PEI-KEN HSU (TRANSACTION ID # 64663138) FILED ...

ELECTRONICALLY F I L E D Superior Court of California,

Disclaimer filed by The People Of The State Of California, Acting By And...

» Cm at DH HW Rw wD Ye Ny oN N = _ — se we ‘| [liability company; ) ) RONALD W. BEALS, Chief Counsel SUPERIOR COURT-STOCK ICH JEANNE SCHERER, Deputy Chief Connsel Ww JOANN GEORGALLIS, Assistant Chief Counsel 201GAPR-6 PHI2: 4 JESUS CORRAL, State ‘Bar No. 225777 Attomeys for De jariment of Transportation 1120 N Street (MS 57) P.O. Box 1438 Sacramento, California 95812-1438 Telephone: (916) 654-2630 Facsimile: (916) 654-6128 Attorneys for Plaintiff SUPERIOR COURT OF THE STATE OF CALIFOR

Non Opposition and Disclaimer of County of San Joaquin filed by County o...

Ww NY fF 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 JoA —_~ LED OFFICE OF THE COUNTY COUNSEL Gs 8 13 County of San Joaquin. LAWRENCE P. MEYERS, CSB #146412 Deputy County Counsel 44N. San Joaquin Street, Suite 679 Stockton, California 95202 Telephone: (209) 468-2980 Attorneys for Defendant: 1 COUNTY OF SAN JOAQUIN ‘ SUPERIOR COURT OF THE STATE OF CALIFORNIA FOR THE COUNTY OF SAN JOAQUIN : BANK OF AMERICA, N.A. CASE NO. srk-cv-URP2017-7647 ; Plaintiff, : NO

Disclaimer of Interest By Defendant State of California Employment Devel...

fs Win 10 1 2 13 14 15 16 17 18 19 20 21 22 3 4 25 26 27 28 Cw wm A XAVIER BECERRA, State Bar No. 118517 ‘Attorney | General of California MOLLY [OSLEY a Supervising Deputy Attorney General 2610 JUN29 PH 2:05 State Bar No. 185483 : 1300 I Street, Suite 125 P.O. Box 944255 _ Sacramento, CA 94244-2550 . Telephone: (916) 210-7358 Fax: (916) 327-2247 E-mail: [email protected] Attorneys for State of California Employment Development Department . FILED SUPERIOR COURT = STOCK TOR ‘SU

Stipulation (Stipulation for Judgment and Disclaimer of Interest) filed.

aA vst WwW WD oo NDREW W. SCH\ 7AH H. SIGMAN : TE, MIHALY & W. 3s ‘es Street San isco, California 94. Telep. (415) $52-7272 Facsimi. 415) 552-5816 Schwartz. law.com [email protected] com Bar No. 7.60924) =RGEF. LLP Attorneys for P. u Sacramento Area 2: Control Agerzy to NATOMz VERSIDE MUTUz WATER CON. ‘Y; NATOMAS - COMPANY;CU “Y OF SACRAMENTO; ?AMENTO AND “AN JOAQUIN Dk ~— GE DISTPCT; YES 1-20; and all pe unknowr ing an interest in ti. nerty, Defendants. . ITI. and ee (“SAF. eir respec

DISCLAIMER OF GLADYS LOYA FILED BY PETITIONER LOYA, DAVID

UIA INT SUPERIOR COURT OF CALIFORNIA COUNTY OF SAN FRANCISCO Document Scanning Lead Sheet Dec-26-2012 2:32 pm Case Number: PES-12-295711 Filing Date: Dec-26-2012 2:31 Filed by: GERALDINE ANDERSON Juke Box: 001 Image: 03886244 GENERIC PROBATE PLEADING THE ESTATE OF REUBEN LOYA 001P03886244 Instructions: Please place this sheet on top of the document to be scanned.ZXEID Wendel, Rosen, Black & Dean LLP ORIGINAL co Om IN KH YD 10 il 12 13 14 15 16 17 18 19 20 2 22 23 24

Disclaimer (of Interest and order to substitute party) filed.

1 CARL P.BLAL —_—»te Bar No. 65229) — SS \ JACOB L. ae Wie No, 268080) FILEDIE:. SSED yy Ton? "AGNER Mata NE YMPARENS & YOU. = LLP NOV -2 20. Mather Blvd., Suite 2. 4 M. _—_“alifornia 95655 5 | Tele, (916) 920-5286 5 Facsin. (916) 920-8608 6 24, Attomeys . ‘ntiff 7 | KCB LAND, *, 8 % "RIOR COURT OF Th TE OF CALIFORNIA 14. FOR THE COUNTY \CRAMENTO es RLAND,LLC,aCal. —imited Liability | 34-2017-00214340 3 u amy a w 2. DISC. “R OF INTEREST 3 i. Plaintiff, ®, BYLO. *COMMUNITY 3 ‘ COLLEG "TR

DISCLAIMER OF JENNY CHOW FILED BY PETITIONER CHOW, GILBERT

UAT SUPERIOR COURT OF CALIFORNIA COUNTY OF SAN FRANCISCO Document Scanning Lead Sheet Jun-29-2011 2:29 pm 1 Case Number: PES-11-294283 Filing Date: Jun-29-2011 2:29 Juke Box: 001 Image: 03255695 GENERIC PROBATE PLEADING THE ESTATE OF CATHERINE S. CHOW 001P03255695 Instructions: Please place this sheet on top of the document to be scanned.Kerry Riordan Sykes, Esq. (CSB no. 1461 13) San Franeiaca County Suporios Court 1 ||Maureen S. McFadden, Esq. (CSB no. 193067) Law Offices of J

DISCLAIMER OF INTEREST [4] FILED BY PETITIONER CALLO, ELFRIDA

San Francisco Superior Courts Information Technology Group Document Scanning Lead Sheet Apr-28-2008 3:38 pm Case Number: PTR-08-291195 Filing Date: Apr-28-2008 3:37 Juke Box: 001 Image: 02104689 GENERIC PROBATE PLEADING IN RE THE MATTER OF THE EDGAR AND ELFRIDA CALLO LIVING TRUS’ 001P02104689 Instructions: Please place this sheet on top of the document to be scanned.yo Oe NY A KH F Ww 25 Lawomceof 26 JOHN A. MANGINI 400 Oyster Point Btvd, ‘Suite 208 27 ‘South San Francis

CONSENT TO DISCLAIMER FILED BY PETITIONER SCHUTTER, ANNA BELLE

WOMAN SUPERIOR COURT OF CALIFORNIA COUNTY OF SAN FRANCISCO Document Scanning Lead Sheet May-20-2010 1:51 pm Case Number: PES-09-292431 Filing Date: May-20-2010 1:51 Juke Box: 001 Image: 02855265 GENERIC PROBATE PLEADING THE ESTATE OF AKSEL SCHUTTER 001P02855265 Instructions: Please place this sheet on top of the document to be scanned.oon O ao FF WOW HY = my HH HY NY HD NY HN | [email protected] |& we SB Ba Ba Ba Ae a on oa ph ON |+- DO DN DOD OA FF Ww DY = CC FILED SAN FRANCISCO COUN

DISCLAIMER OF INTEREST FILED BY PETITIONER SWEENEY, JONATHAN P

IE SUPERIOR COURT OF CALIFORNIA COUNTY OF SAN FRANCISCO Document Scanning Lead Sheet Jan-02-2013 12:38 pm Case Number: PES-11-294382 Filing Date: Jan-02-2013 12:37 Filed by: GERALDINE ANDERSON Juke Box: 001 Image: 03891473 GENERIC PROBATE PLEADING THE ESTATE OF ROBLEIGH H MARR 001P03891473 Instructions: Please place this sheet on top of the document to be scanned.10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Michael T. Sweeney 782A Ulloa Street F I San Francis

DISCLAIMER OF SONDRA KOHN FILED BY PETITIONER KOHN, SONDRA

IEE San Francisco Superior Courts Information Technotogy Group Document Scanning Lead Sheet Feb-22-2007 3:34 pm Case Number: PES-06-288802 Filing Date: Feb-22-2007 3:34 Juke Box: 001 Image: 01688420 GENERIC PROBATE PLEADING THE ESTATE OF SANFORD ERIC SCHNOLL 001P01688420 Instructions: Please place this sheet on top of the document to be scanned.oo oN AH & YW N &— Nb N WN NN NON ON em metmemeee Cc € Matthew P. Matiaseveich, SBN 168209 Naznin Bomi Challa, SBN 220898 Ff ‘ :

DISCLAIMER OF ESTATE INTERST FILED BY PETITIONER MAGANARIS, GARY

cen San Francisco Superior Courts Information Technology Group Document Scanning Lead Sheet May-08-2008 11:49 am Case Number: PES-08-291114 Filing Date: May-08-2008 11:49 Juke Box: 001 Image: 02116672 GENERIC PROBATE PLEADING THE ESTATE OF MARK MAGANARIS, AKA HANK MAGANARIS. 001P02116672 Instructions: Please place this sheet on top of the document to be scanned.n w 10 lt 12 13 14 15 16 17 19 20 21 22 23 24 25 26 27 28 LILLIAN E. NG, A Professional Corporation San Francisc

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Best and most useful examples
Documents

176-200 of 10000 results

Objection (to def Cal-Western Disclaimer declaration) filed.

ation of nonlender note islaw so t breach of th in this case Plaintiff's the rights toSuite 645

Notice Filed - Disclaimer of interest of Kings River Conservation District

.2! y—n .JEANNE E. SCHERER, Chief Counsel JERALD M. MONTOYA, Deputy Chief Counsel F u L ~ . LISA A. BRAHAM, Assistant Chief Counsel '|

Proof of Service - POS for City of Fresno Disclaimer of Interest

          !" #    $ % &$ ' $       #

DISCLAIMER OF INTEREST. FILED BY PETITIONER NERSESIAN, BURKE

NM SUPERIOR COURT OF CALIFORNIA COUNTY OF SAN FRANCISCO Document Scanning Lead Sheet Jul-11-2013 1:51 pm Case Number: PES-13-296865 Filing Date: Jul-11-2013 1:50 Filed by: LARRISA DOTSON Juke Box: 001 Image: 04123327 GENERIC PROBATE PLEADING THE ESTATE OF HONORA BURKE 001P04123327 Instructions: Please place this sheet on top of the document to be scanned.10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Burke Nersesian 145 Montague St. Brooklyn,

QUALIFIED DISCLAIMER FILED BY PETITIONER VARNI, DENNIS C.

WOUMNICI SUPERIOR COURT OF CALIFORNIA COUNTY OF SAN FRANCISCO Document Scanning Lead Sheet Dec-12-2013 2:50 pm Case Number: PES-13-296968 Filing Date: Dec-12-2013 2:50 Filed by: NOELIA RIVERA Juke Box: 001 Image: 04307571 GENERIC PROBATE PLEADING THE ESTATE OF JOSEPHINE LAZZARINI 001P04307571 Instructions: Please place this sheet on top of the document to be scanned.o wnn oan Ff Ww N = mM NM NY NY NYS NY NY NY NY SF SF |= SF FP FTF = IL o County Superior Cour MARIO

QUALIFIED DISCLAIMER FILED BY PETITIONER DEBERRY, GARY M.

ee San Francisco Superior Courts Information Technology Group Mn Document Scanning Lead Sheet Jun-14-2006 9:18 am Case Number: PES-05-288101 . Filing Date: Jun-09-2006 9:17 Juke Box: 001 Image: 01467279 GENERIC PROBATE PLEADING Instructions: THE ESTATE OF GRACE DEBERRY 001P01467279 Please place this sheet on top of the document to be scanned.nN wo oon OD on FF YW DY = Nn NM NY |= se @= 2 se ses se se see db 32° 8060 @N &@as WN = 8 NY NH NY NN NN aon Oo HU & Anne

Rejection/Correction Notice - DISCLAIMER REJECTED AT THE REQUEST OF FILI...

Envelope Details Page 1 012 Print this page Case # BCV-17-100663 — THE STATE OF CALIFORNIA vs SUNNYGEM, LLC, A CALIFORNIA LIMITED LIABILITY COMPANY ET AL (Chapin, Sidney

QUALIFIED DISCLAIMER FILED BY PETITIONER VARNI, DENNIS C.

IL SUPERIOR COURT OF CALIFORNIA COUNTY OF SAN FRANCISCO Document Scanning Lead Sheet Dec-12-2013 2:52 pm Case Number: PES-13-296968 Filing Date: Dec-12-2013 2:51 Filed by: NOELIA RIVERA Juke Box: 001 Image: 04307580 GENERIC PROBATE PLEADING THE ESTATE OF JOSEPHINE LAZZARINI 001P04307580 Instructions: Please place this sheet on top of the document to be scanned.oo nn DO oO FF WOW NY = Nh MO NO NY NS NH NY NY NY SF SF BS S| San Francisco Gounty Superior Cove DEC 12201

Stipulation and Order filed - terms of disclaimer of Defendant Fresno Ir...

    :     !"#$ %&'()* $ #+,,-.//"#$ %**%%(

PARTIAL DISCLAIMER FILED BY PETITIONER LOMBARDO, RICHARD J.

AUTON TAA SUPERIOR COURT OF CALIFORNIA COUNTY OF SAN FRANCISCO Document Scanning Lead Sheet Aug-14-2008 1:30 pm Case Number: PES-08-291559 Filing Date: Aug-14-2008 1:30 Juke Box: 001 Image: 02220125 GENERIC PROBATE PLEADING THE ESTATE OF LYNDA JEAN LOMBARDO 001P02220125 Instructions: Please place this sheet on top of the document to be scanned.ie) 10 ul 12 13 14 15 16 7 18 19 20 21 22 23 24 25 26 27 28 RICHARD E. GARDELLA, ESQ. GARDELLA & GARDELLA » i rt Ae FLL Ee (65

DISCLAIMER OF INTEREST BY PEI-KEN HSU (TRANSACTION ID # 64663138) FILED ...

ELECTRONICALLY F I L E D Superior Court of California,

Disclaimer filed by The People Of The State Of California, Acting By And...

» Cm at DH HW Rw wD Ye Ny oN N = _ — se we ‘| [liability company; ) ) RONALD W. BEALS, Chief Counsel SUPERIOR COURT-STOCK ICH JEANNE SCHERER, Deputy Chief Connsel Ww JOANN GEORGALLIS, Assistant Chief Counsel 201GAPR-6 PHI2: 4 JESUS CORRAL, State ‘Bar No. 225777 Attomeys for De jariment of Transportation 1120 N Street (MS 57) P.O. Box 1438 Sacramento, California 95812-1438 Telephone: (916) 654-2630 Facsimile: (916) 654-6128 Attorneys for Plaintiff SUPERIOR COURT OF THE STATE OF CALIFOR

Non Opposition and Disclaimer of County of San Joaquin filed by County o...

Ww NY fF 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 JoA —_~ LED OFFICE OF THE COUNTY COUNSEL Gs 8 13 County of San Joaquin. LAWRENCE P. MEYERS, CSB #146412 Deputy County Counsel 44N. San Joaquin Street, Suite 679 Stockton, California 95202 Telephone: (209) 468-2980 Attorneys for Defendant: 1 COUNTY OF SAN JOAQUIN ‘ SUPERIOR COURT OF THE STATE OF CALIFORNIA FOR THE COUNTY OF SAN JOAQUIN : BANK OF AMERICA, N.A. CASE NO. srk-cv-URP2017-7647 ; Plaintiff, : NO

Disclaimer of Interest By Defendant State of California Employment Devel...

fs Win 10 1 2 13 14 15 16 17 18 19 20 21 22 3 4 25 26 27 28 Cw wm A XAVIER BECERRA, State Bar No. 118517 ‘Attorney | General of California MOLLY [OSLEY a Supervising Deputy Attorney General 2610 JUN29 PH 2:05 State Bar No. 185483 : 1300 I Street, Suite 125 P.O. Box 944255 _ Sacramento, CA 94244-2550 . Telephone: (916) 210-7358 Fax: (916) 327-2247 E-mail: [email protected] Attorneys for State of California Employment Development Department . FILED SUPERIOR COURT = STOCK TOR ‘SU

Stipulation (Stipulation for Judgment and Disclaimer of Interest) filed.

aA vst WwW WD oo NDREW W. SCH\ 7AH H. SIGMAN : TE, MIHALY & W. 3s ‘es Street San isco, California 94. Telep. (415) $52-7272 Facsimi. 415) 552-5816 Schwartz. law.com [email protected] com Bar No. 7.60924) =RGEF. LLP Attorneys for P. u Sacramento Area 2: Control Agerzy to NATOMz VERSIDE MUTUz WATER CON. ‘Y; NATOMAS - COMPANY;CU “Y OF SACRAMENTO; ?AMENTO AND “AN JOAQUIN Dk ~— GE DISTPCT; YES 1-20; and all pe unknowr ing an interest in ti. nerty, Defendants. . ITI. and ee (“SAF. eir respec

DISCLAIMER OF GLADYS LOYA FILED BY PETITIONER LOYA, DAVID

UIA INT SUPERIOR COURT OF CALIFORNIA COUNTY OF SAN FRANCISCO Document Scanning Lead Sheet Dec-26-2012 2:32 pm Case Number: PES-12-295711 Filing Date: Dec-26-2012 2:31 Filed by: GERALDINE ANDERSON Juke Box: 001 Image: 03886244 GENERIC PROBATE PLEADING THE ESTATE OF REUBEN LOYA 001P03886244 Instructions: Please place this sheet on top of the document to be scanned.ZXEID Wendel, Rosen, Black & Dean LLP ORIGINAL co Om IN KH YD 10 il 12 13 14 15 16 17 18 19 20 2 22 23 24

Disclaimer (of Interest and order to substitute party) filed.

1 CARL P.BLAL —_—»te Bar No. 65229) — SS \ JACOB L. ae Wie No, 268080) FILEDIE:. SSED yy Ton? "AGNER Mata NE YMPARENS & YOU. = LLP NOV -2 20. Mather Blvd., Suite 2. 4 M. _—_“alifornia 95655 5 | Tele, (916) 920-5286 5 Facsin. (916) 920-8608 6 24, Attomeys . ‘ntiff 7 | KCB LAND, *, 8 % "RIOR COURT OF Th TE OF CALIFORNIA 14. FOR THE COUNTY \CRAMENTO es RLAND,LLC,aCal. —imited Liability | 34-2017-00214340 3 u amy a w 2. DISC. “R OF INTEREST 3 i. Plaintiff, ®, BYLO. *COMMUNITY 3 ‘ COLLEG "TR

DISCLAIMER OF JENNY CHOW FILED BY PETITIONER CHOW, GILBERT

UAT SUPERIOR COURT OF CALIFORNIA COUNTY OF SAN FRANCISCO Document Scanning Lead Sheet Jun-29-2011 2:29 pm 1 Case Number: PES-11-294283 Filing Date: Jun-29-2011 2:29 Juke Box: 001 Image: 03255695 GENERIC PROBATE PLEADING THE ESTATE OF CATHERINE S. CHOW 001P03255695 Instructions: Please place this sheet on top of the document to be scanned.Kerry Riordan Sykes, Esq. (CSB no. 1461 13) San Franeiaca County Suporios Court 1 ||Maureen S. McFadden, Esq. (CSB no. 193067) Law Offices of J

DISCLAIMER OF INTEREST [4] FILED BY PETITIONER CALLO, ELFRIDA

San Francisco Superior Courts Information Technology Group Document Scanning Lead Sheet Apr-28-2008 3:38 pm Case Number: PTR-08-291195 Filing Date: Apr-28-2008 3:37 Juke Box: 001 Image: 02104689 GENERIC PROBATE PLEADING IN RE THE MATTER OF THE EDGAR AND ELFRIDA CALLO LIVING TRUS’ 001P02104689 Instructions: Please place this sheet on top of the document to be scanned.yo Oe NY A KH F Ww 25 Lawomceof 26 JOHN A. MANGINI 400 Oyster Point Btvd, ‘Suite 208 27 ‘South San Francis

CONSENT TO DISCLAIMER FILED BY PETITIONER SCHUTTER, ANNA BELLE

WOMAN SUPERIOR COURT OF CALIFORNIA COUNTY OF SAN FRANCISCO Document Scanning Lead Sheet May-20-2010 1:51 pm Case Number: PES-09-292431 Filing Date: May-20-2010 1:51 Juke Box: 001 Image: 02855265 GENERIC PROBATE PLEADING THE ESTATE OF AKSEL SCHUTTER 001P02855265 Instructions: Please place this sheet on top of the document to be scanned.oon O ao FF WOW HY = my HH HY NY HD NY HN | [email protected] |& we SB Ba Ba Ba Ae a on oa ph ON |+- DO DN DOD OA FF Ww DY = CC FILED SAN FRANCISCO COUN

DISCLAIMER OF INTEREST FILED BY PETITIONER SWEENEY, JONATHAN P

IE SUPERIOR COURT OF CALIFORNIA COUNTY OF SAN FRANCISCO Document Scanning Lead Sheet Jan-02-2013 12:38 pm Case Number: PES-11-294382 Filing Date: Jan-02-2013 12:37 Filed by: GERALDINE ANDERSON Juke Box: 001 Image: 03891473 GENERIC PROBATE PLEADING THE ESTATE OF ROBLEIGH H MARR 001P03891473 Instructions: Please place this sheet on top of the document to be scanned.10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Michael T. Sweeney 782A Ulloa Street F I San Francis

DISCLAIMER OF SONDRA KOHN FILED BY PETITIONER KOHN, SONDRA

IEE San Francisco Superior Courts Information Technotogy Group Document Scanning Lead Sheet Feb-22-2007 3:34 pm Case Number: PES-06-288802 Filing Date: Feb-22-2007 3:34 Juke Box: 001 Image: 01688420 GENERIC PROBATE PLEADING THE ESTATE OF SANFORD ERIC SCHNOLL 001P01688420 Instructions: Please place this sheet on top of the document to be scanned.oo oN AH & YW N &— Nb N WN NN NON ON em metmemeee Cc € Matthew P. Matiaseveich, SBN 168209 Naznin Bomi Challa, SBN 220898 Ff ‘ :

DISCLAIMER OF ESTATE INTERST FILED BY PETITIONER MAGANARIS, GARY

cen San Francisco Superior Courts Information Technology Group Document Scanning Lead Sheet May-08-2008 11:49 am Case Number: PES-08-291114 Filing Date: May-08-2008 11:49 Juke Box: 001 Image: 02116672 GENERIC PROBATE PLEADING THE ESTATE OF MARK MAGANARIS, AKA HANK MAGANARIS. 001P02116672 Instructions: Please place this sheet on top of the document to be scanned.n w 10 lt 12 13 14 15 16 17 19 20 21 22 23 24 25 26 27 28 LILLIAN E. NG, A Professional Corporation San Francisc

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