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1 Lee L. Kaster (SBN: 208743) DEPARTMENT: 204
LAW OFFICES OF LEE L. KASTER, P.C. Hearing: 07/05/2022 9:00 am
2 1806 Bonanza Street
Walnut Creek, CA 94596 ELECTRONICALLY
3 Tel: (925) 280-6701
Fax: (925) 280-6078
F I L E D
Superior Court of California,
4 County of San Francisco
Attorney for Administrator and Petitioner 03/21/2022
5 KAREN L. FISHER, CLPF #675 Clerk of the Court
BY: LESLIE GOMEZ
Deputy Clerk
6
7
8 SUPERIOR COURT OF CALIFORNIA
9 COUNTY OF SAN FRANCISCO
10
11 Estate of Husam Mousa Qana, Case No. PES-20-303794
12 Deceased. FIRST AND FINAL ACCOUNT AND REPORT
OF ADMINISTRATOR AND PETITION FOR
13 ORDER: (1) SETTLING ACCOUNT AND
APPROVING REPORT OF ADMINISTRATOR;
14 (2) AUTHORIZING PAYMENT OF
COMPENSATION TO ADMINISTRATOR AND
15 ATTORNEY FOR ADMINISTRATOR; (3)
AUTHORIZING REIMBURSEMENT OF COSTS
16 AND (4) FOR FINAL DISTRIBUTION
17
Date:
18 Time: 9:00 a.m.
Dept.: 204
19
20 Petitioner Karen L. Fisher, CLPF #675, Administrator of the Estate of Husam Mousa
21 Qana, aka Husam M. Qana and Husam Qana, deceased, submits this First and Final Account and
22 Report of Administrator and Petition for Order: (1) Settling Account and Approving Report of
23 Administrator; (2) Authorizing Payment of Compensation to Administrator and Attorney for
24 Administrator (3) Authorizing Reimbursement of Costs and (4) for Final Distribution, and alleges
25 as follows:
26 1. Date of Death and Domicile
27 Husam Mousa Qana died intestate on May 9, 2020 in the City and County of San
28 Francisco, California, and at the time of his death was domiciled in that county.
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FIRST ACCOUNT AND REPORT OF ADMINISTRATOR AND PETITION FOR SETTLEMENT OF ACCOUNT,
AUTHORIZATION TO PAY FEES AND COSTS AND FOR FINAL DISTRIBUTION
1 2. Appointment of Administrator; Letters Issued
2 Despite search and inquiry, no will of decedent has been found. Petitioner qualified and
3 was appointed Administrator of the estate and Letters of Administration were issued to her on
4 September 21, 2020.
5 3. Authority Granted Under Independent Administration of Estates Act
6 On September 21, 2020, Petitioner was granted full IAEA authority by order of this court.
7 This authority has not been revoked.
8 4. Bond
9 Bond in the amount of $555,000.00 is on file.
10 5. Notice of Petition to Administer Estate
11 Notice of the petition to administer estate has been published for the period and in the
12 manner prescribed by law.
13 6. Notice to Public Entities Not Required
14 The Administrator is not required to give notice to any “public entity” described in
15 Probate Code § 9201.
16 7. Notice to Director of Health Care Services
17 Notice to the Director of Health Care Services under Probate Code §§ 215 and 9202(a)
18 was not required because neither Petitioner nor her attorney knows or has reason to believe that
19 the decedent received health care under Chapter 7 (commencing with Section 14000) or Chapter
20 8 (commencing with Section 14200) of Part 3 of Division 9 of the Welfare and Institutions Code,
21 or was the surviving spouse of a person who received that health care.
22 8. Notice to Director of California Victim Compensation Board
23 Notice to the California Victim Compensation Board under Probate Code § 9202(b) was
24 not required because neither Petitioner nor Petitioner’s attorney knows of any heir or beneficiary
25 ever being held in any prison, jail, or other correctional facility.
26 9. Notice to Franchise Tax Board
27 Notice to the Franchise Tax Board under Probate Code § 9202(c) was provided on August
28
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FIRST ACCOUNT AND REPORT OF ADMINISTRATOR AND PETITION FOR SETTLEMENT OF ACCOUNT,
AUTHORIZATION TO PAY FEES AND COSTS AND FOR FINAL DISTRIBUTION
1 17, 2021. At that point, the FTB had already filed a creditor’s claim which as discussed below
2 was approved and paid in full.
3 10. Request for Special Notice
4 The California Franchise Tax Board filed a Request for Special Notice on July 6, 2021. It
5 subsequently withdrew the Request for Special Notice.
6 No other Request for Special Notice has been filed or served on the Administrator.
7 11. Inventory and Appraisal
8 An Inventory and Appraisal – Final is being filed concurrently with this Petition showing
9 assets having a total appraised value of $740,556.80. Such inventory contains all the assets of the
10 estate that have come to Petitioner’s knowledge or into her possession.
11 12. Expenses of Administration
12 All charges for legal advertising, bond premiums, probate referee’s services and costs of
13 administration have been paid.
14 13. Character of Estate Property
15 The estate consists entirely of the separate property of the decedent.
16 14. Summary of Account
17 Petitioner’s First Account covers the period beginning May 9, 2020 and continuing
18 through January 31, 2022. Petitioner should be charged and credited as shown in the following
19 Summary of Account, which is supported by the schedules attached as Exhibit A and
20 incorporated herein by reference:
21 CHARGES
22 Assets on Hand at Beginning of Account $740,556.80
23 Additional Property Received $0
24 Receipts (Schedule A) $38,332.94
25 Gains on sale or other disposition $0.00
26 Net income from trade or business $0.00
27 Total Charges: $778,889.74
28
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FIRST ACCOUNT AND REPORT OF ADMINISTRATOR AND PETITION FOR SETTLEMENT OF ACCOUNT,
AUTHORIZATION TO PAY FEES AND COSTS AND FOR FINAL DISTRIBUTION
1 CREDITS
2 Disbursements during account period $617,356.08
(Schedule C)
3
Losses on sale or other disposition (Schedule D) $56,240.00
4
Net loss from trade or business $0.00
5
Property on hand at close of account $121,293.66
6
7 Total Credits: $778,889.74
8 15. Transactions during Account Period
9 There were no transactions during the account period that are not otherwise readily
10 understandable from the Schedules (Probate Code §1064(a)(1)).
11 16. Unusual Items
12 There are no unusual items appearing in the account. (Probate Code §1064(a)(2)).
13 17. Compensation Paid During Account Period
14 No compensation has been paid to the Petitioner or to the Petitioner’s attorney during the
15 account period (Probate Code §1064(a)(3)).
16 18. Family or Affiliate Relationship
17 During the account period, petitioner has not hired any agent with whom it has a family or
18 affiliate relationship (Probate Code §1064(a)(4)).
19 19. Investment of Cash
20 Petitioner has kept all cash of the estate in interest-bearing accounts or other investments
21 authorized by law except amounts needed to administer the estate (Probate Code §1064(a)(5)).
22 20. Independent Actions Under IAEA
23 Petitioner took the following actions after sending a notice of proposed action to the heirs:
24 (1) Sold the real property for $510,000.00; and
25 (2) Settled the lawsuit against the San Francisco Housing Authority and Edwin Jamora (its
26 former employee) for $150,000.00.
27 No objections were made to the notices of proposed action.
28
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FIRST ACCOUNT AND REPORT OF ADMINISTRATOR AND PETITION FOR SETTLEMENT OF ACCOUNT,
AUTHORIZATION TO PAY FEES AND COSTS AND FOR FINAL DISTRIBUTION
1 21. Surviving Spouse’s Election Under Probate Code Section 13502
2 The surviving spouse, Kim A. Stockwell, has elected to have her share of the estate
3 administered in this action under Probate Code section 13502. The election was filed on
4 November 4, 2020.
5 22. Notice to Creditors
6 Petitioner has made all reasonable efforts to ascertain creditors of the decedent. Notice of
7 administration has been sent to all known and reasonably ascertainable creditors. More than four
8 months have elapsed since the date letters first issued. The time for filing creditor’s claims has
9 expired.
10 23. Creditors’ Claims
11 The following creditor’s claims have been filed:
12 Name of Creditor Amount of Claim Date Filed Disposition
13 U.S. Bank $5,883.11 10/27/20 Allowed and paid in full
14 Capital One $2,316.69 1/4/21 Allowed and paid in full
15 Asmah-Joanne $3,378.16 1/15/21 Allowed and paid in full
16 Matthews
17 CA Franchise Tax $9,697.61 7/6/21 Allowed and paid in full
18 Board
19 American Express $1,203.20 8/19/21 This is not a valid claim. It was
20 Bank filed after the expiration of the
21 one year statute of limitations.
22 No allowance or rejection of the
23 claim is required.
24
25 24. Estate Taxes
26 No federal estate tax return has been filed because the estate was not sufficient to require
27 such a return, and no estate taxes are due.
28
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FIRST ACCOUNT AND REPORT OF ADMINISTRATOR AND PETITION FOR SETTLEMENT OF ACCOUNT,
AUTHORIZATION TO PAY FEES AND COSTS AND FOR FINAL DISTRIBUTION
1 25. Income Taxes
2 All California and federal income taxes due and payable by the estate have been paid or
3 are adequately secured.
4 26. Personal Property Taxes
5 No personal property taxes are due or payable by the estate.
6 27. Administrator’s Ordinary Compensation
7 The Administrator has rendered valuable services to the estate, and ordinary compensation
8 should be allowed. The Administrator’s compensation for ordinary services is $17,409.54,
9 computed on a fee base of $720,476.93, arrived at as follows:
10 FEE BASE
11 Inventory and Appraisal $740,556.80
12 Receipts, Excluding Principal: $36,160.13
13 Gains on Sales: $0
14 Less Losses on Sales: $56,240.00
15 Fee Base: $720,476.93
16 FEE COMPUTATION
17 4% of first $100,000: $4,000.00
18 3% of next $100,000: $3,000.00
19 2% of next $800,000: $10,409.54
20 1% of next $9,000,000: $0.00
21 0.5% of next $15,000,000: $0.00
22 Compensation requested for the estate in $0.00
excess of $25,000,000:
23
Total Fee: $17,409.54
24
25 No part of said fee has been paid, and payment should be ordered by the court.
26 28. Attorney’s Ordinary Compensation
27 The attorney for the Administrator has rendered valuable services to the estate, and
28
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FIRST ACCOUNT AND REPORT OF ADMINISTRATOR AND PETITION FOR SETTLEMENT OF ACCOUNT,
AUTHORIZATION TO PAY FEES AND COSTS AND FOR FINAL DISTRIBUTION
1 ordinary compensation should be allowed. The attorney’s compensation for ordinary services is
2 $17,409.54, computed on a fee base of $720,476.93, arrived at as follows:
3 FEE BASE
4 Inventory and Appraisal $740,556.80
5 Receipts, Excluding Principal: $36,160.13
6 Gains on Sales: $0
7 Less Losses on Sales: $56,240.00
8 Fee Base: $720,476.93
9 FEE COMPUTATION
10 4% of first $100,000: $4,000.00
11 3% of next $100,000: $3,000.00
12 2% of next $800,000: $10,409.54
13 1% of next $9,000,000: $0.00
14 0.5% of next $15,000,000: $0.00
15 Compensation requested for the estate in $0.00
excess of $25,000,000:
16
Total Fee: $17,409.54
17
18 No part of said fee has been paid, and payment should be ordered by the court.
19 29. Extraordinary Compensation
20 Neither the Administrator nor her attorney is seeking compensation for extraordinary
21 services.
22 30. Reimbursement to Petitioner’s Attorney
23 Petitioner’s attorney, Lee Kaster, has advanced $465.00 for the filing fee for this petition.
24 Petitioner requests an order authorizing her to reimburse Mr. Kaster this amount from the estate.
25 31. Estate in Condition to Be Closed
26 More than 4 months have elapsed since the issuance of Letters. Notice of administration
27 has been given to creditors as required by law. The time for filing and serving creditors’ claims
28
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FIRST ACCOUNT AND REPORT OF ADMINISTRATOR AND PETITION FOR SETTLEMENT OF ACCOUNT,
AUTHORIZATION TO PAY FEES AND COSTS AND FOR FINAL DISTRIBUTION
1 has expired. Petitioner has performed all required duties as Administrator of the decedent’s estate.
2 The estate is solvent. All debts of the decedent and expenses of administration have been paid.
3 The estate is in a condition to be closed.
4 32. Property on Hand for Distribution
5 The property on hand for distribution is as follows:
6 (1) 2017 Chevrolet Impala LT, VIN 2G1105SA4H9115928
7 (2) cash in the amount of $71,503.59.
8 This cash amount is after payment of the Administrator’s fee, the attorney’s fee, the court
9 filing fee and the reserve.
10 33. Proposed Distributions
11 Under Probate Code sections 6401(c)(3) and 6402(a), the estate is to be distributed as
12 follows:
13 1/3 to the surviving spouse, Kim A. Stockwell;
14 2/3 to be divided equally among the decedent’s four children, Asmah-Joanne Matthews,
15 Nuseibah Husam Qana, Mohammad Husam Qana and Malek Husam Qana, which works out to
16 be approximately 16.667% of the total estate for each of them.
17 The heirs have agreed to a non-pro rata division of the estate under which the car may be
18 distributed to Asmah-Joanne Matthews as part of her share of the estate. A true and correct copy
19 of the non-pro rata agreement is attached hereto as Exhibit B. The appraised value of the car is
20 $12,500.00.
21 The proposed distributions are as follows:
22 To Kim A. Stockwell
23 Cash in the amount of $27,988.39 (33.33% of net distributable estate of $84,003.59).
24 To Asmah-Joanne Matthews
25 2017 Chevrolet Impala LT, VIN 2G1105SA4H9115928; and
26 Cash in the amount of $1,503.80 (the car plus the cash equals $14,003.80, which is
27 16.667% of the net distributable estate).
28
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FIRST ACCOUNT AND REPORT OF ADMINISTRATOR AND PETITION FOR SETTLEMENT OF ACCOUNT,
AUTHORIZATION TO PAY FEES AND COSTS AND FOR FINAL DISTRIBUTION
1 To Nuseibah Husam Qana
2 Cash in the amount of $14,003.80 (16.667% of the net distributable estate).
3 To Mohammad Husam Qana
4 Cash in the amount of $14,003.80 (16.667% of the net distributable estate).
5 To Malek Husam Qana
6 Cash in the amount of $14,003.80 (16.667% of the net distributable estate).
7 32. Reserve
8 Petitioner requests a reserve in the amount of $2,000.00 to pay for closing costs including
9 the CPA’s fees for preparing the 2021 and 2022 tax returns.
10 33. Persons Entitled to Notice
11 The following persons are entitled to notice of the hearing of this account, report and
12 petition:
13 Kim A. Stockwell
14 Asmah-Joanne Matthews
15 Nuseibah Husam Qana
16 Mohammad Husam Qana
17 Malek Husam Qana
18 All of these individuals have consented to electronic service in this action. The Consents
19 are on file with the Court.
20 WHEREFORE, petitioner requests this court to order as follows:
21 1. Settling and allowing the First Account and Report of the Administrator;
22 2. Ratifying, confirming and approving all of the reported acts and transactions of the
23 Administrator as set forth in the report and account;
24 3. Authorizing and allowing payment of $17,409.54 from the estate to the Lee L.
25 Kaster as compensation for ordinary services incurred on behalf of the estate as attorney for the
26 Administrator;
27 5. Authorizing and allowing payment of $17,409.54 from the estate to Petitioner as
28
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FIRST ACCOUNT AND REPORT OF ADMINISTRATOR AND PETITION FOR SETTLEMENT OF ACCOUNT,
AUTHORIZATION TO PAY FEES AND COSTS AND FOR FINAL DISTRIBUTION
EXHIBIT A
Estate of Hussam Mousa Qana
Summary of Account
From 05/09/2020 to 01/31/2022
CHARGES:
Property on Hand at Beginning of Account (or Inventories) $ 740,556.80
Additional Property Received (or Supplemental Inventories) 0.00
Receipts (Schedule A) 38,332.94
Gains on Sales or Other Disposition (Schedule B) 0.00
TOTAL CHARGES: $ 778,889.74
CREDITS:
Disbursements (Schedule C) $ 617,356.08
Losses on Sales or Other Disposition (Schedule D) 56,240.00
Distributions (Schedule E) 0.00
Property on Hand at Close of Account (Schedule F) 121,293.66
TOTAL CREDITS: $ 778,889.74
Estate of Hussam Mousa Qana
Property on Hand
at Beginning of Account (or Inventories)
Description Market Value Carrying Value
Cash and Cash Equivalents
Bank of America Checking $ 292.96 $ 292.96
A/C xx0691
Golden One Credit Union $ 489.35 489.35
Checking A/C xx554-09
Golden One Credit Union $ 1,182.98 1,182.98
Savings xx554-00
Patelco Credit Union $ 93.05 93.05
Checking A/C xx8640
Patelco Credit Union $ 1.00 1.00
Savings xx8640
PenFed Credit Union $ 5.00 5.00
Share A/C 011
U.S. Bank Money Market $ 1,211.76 1,211.76
Savings xx0414
U.S.Bank Checking A/C xx9410 $ 24,280.67 24,280.67
US Bank Money Market IRA $ 500.03 500.03
A/C xx3767
Total Cash and Cash Equivalents $ 28,056.80 $ 28,056.80
Tangible Personal Property
2017 Chevrolet Impala LT $ 12,500.00 $ 12,500.00
Total Tangible Personal Property $ 12,500.00 $ 12,500.00
Miscellaneous
San Francisco Housing $ 150,000.00 $ 150,000.00
Authority Lawsuit
Case CGC-18-569120
Total Miscellaneous $ 150,000.00 $ 150,000.00
Real Property
2203 Westgate Drive, Pittsburg, CA $ 550,000.00 $ 550,000.00
Total Real Property $ 550,000.00 $ 550,000.00
Total $ 740,556.80 $ 740,556.80
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Estate of Hussam Mousa Qana
Schedule A
Receipts
Description Amount
Interest:
U.S. Bank Money Market Savings xx0414
5/26/2020 Interest $ 0.01
8/25/2020 Interest 0.01
10/26/2020 Interest 0.01
$ 0.03
U.S.Bank Checking A/C xx9410
5/18/2020 Interest $ 0.20
6/16/2020 Interest 0.21
7/16/2020 Interest 0.21
8/18/2020 Interest 0.22
9/17/2020 Interest 0.20
10/19/2020 Interest 0.21
11/18/2020 Interest 0.20
12/16/2020 Interest 0.18
$ 1.63
US Bank Money Market IRA
A/C xx3767
10/31/2020 Interest $ 0.01
12/31/2020 Interest 0.01
3/31/2021 Interest 0.01
5/30/2021 Interest 0.01
8/31/2021 Interest 0.01
10/31/2021 Interest 0.01
$ 0.06
Page 1
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Schedule A (Continued)
Description Amount
Interest:
Wells Fargo Checking
A/C xx4268
2/5/2021 Interest $ 0.16
3/5/2021 Interest 0.19
4/7/2021 Interest 0.15
5/7/2021 Interest 0.09
6/7/2021 Interest 0.02
7/8/2021 Interest 0.71
8/6/2021 Interest 1.22
9/8/2021 Interest 1.28
10/7/2021 Interest 1.02
11/5/2021 Interest 1.02
12/7/2021 Interest 0.96
1/7/2022 Interest 0.93
$ 7.75
Total Interest: $ 9.47
Dividend:
Golden One Credit Union Savings xx554-00
6/1/2020 Dividend 0.05
7/1/2020 Dividend 0.05
8/1/2020 Dividend 0.05
9/1/2020 Dividend 0.05
10/1/2020 Dividend 0.05
11/1/2020 Dividend 0.05
Total Dividend: $ 0.30
Page 2
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Schedule A (Continued)
Description Amount
Miscellaneous:
2203 Westgate Drive, Pittsburg, CA
6/14/2021 Prorata R.E. Taxes, 06/14/21 to $ 254.04
07/01/21, 17 days @ $14.9433
6/14/2021 HOA Proration 6/14/21 to 7/1/21, 17 72.53
days @14.9433
$ 326.57
Bank of America Checking
A/C xx0691
5/15/2020 SF Housing Authority, payroll $ 13,858.78
5/15/2020 SF Housing Authority, payroll 1,766.67
8/19/2020 Deposit 659.78
1/8/2021 Bofa forced close, zero out account 34.99
$ 16,320.22
U.S.Bank Checking A/C xx9410
5/15/2020 SF Housing Authority, payroll $ 1,140.00
5/15/2020 SF Housing Authority, payroll 1,140.00
6/1/2020 SF Housing Authority, payroll 2,290.00
6/3/2020 Deposit 210.00
7/1/2020 SF Housing Authority, payroll 2,290.00
7/7/2020 Deposit 210.00
8/3/2020 SF Housing Authority, payroll 2,290.00
8/4/2020 Deposit 210.00
9/1/2020 SF Housing Authority, payroll 2,290.00
9/8/2020 Deposit 210.00
10/1/2020 SF Housing Authority, payroll 2,290.00
Page 3
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Schedule A (Continued)
Description Amount
Miscellaneous:
10/5/2020 Deposit $ 210.00
11/3/2020 Contra Costa Housing Authority, November 2020 rent 2,434.00
11/5/2020 Westgate Tenant's portion of November rent 66.00
12/1/2020 Contra Costa Housing Authority, December 2020 rent 2,434.00
12/7/2020 Westgate Tenant's portion of December rent 66.00
$ 19,780.00
Wells Fargo Checking
A/C xx4268
1/12/2021 Refund, American Express $ 104.17
1/22/2021 Refund, Self-Help Credit Union 66.00
1/26/2021 Refund Farmer's Insurance 141.45
1/26/2021 Refund, Farmer's Insurance 715.38
2/2/2021 Refund, Farmers Insurance 58.41
3/23/2021 Refund, County of Contra Costa 20.00
4/8/2021 Refund, Foremost Insurance 6.00
Company
5/13/2021 Refund, Foremost Insurance 363.00
Company
6/29/2021 Refund, U.S. Bank 311.19
9/16/2021 Refund, State of California tax 45.39
refund
9/30/2021 Edmund Hoy, et al v Linebarger 50.14
Goggan Blair & Sampson, LLP Class
Action Settlement
12/21/2021 Refund, State of California tax return 8.11
1/18/2022 Refund, Wells Fargo Customer Care 7.14
$ 1,896.38
Total Miscellaneous: $ 38,323.17
Total Schedule A $ 38,332.94
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Estate of Hussam Mousa Qana
Schedule B
Gains on Sales or Other Disposition
Carrying
Description Proceeds Value Gain
None
Total Schedule B $ 0.00 $ 0.00 $ 0.00
Page 1
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Estate of Hussam Mousa Qana
Schedule C
Disbursements
Date Paid Principal Amount Income Amount
Debts of Decedent
Creditor's Claims
8/18/2021 State of California Franchse Tax Board, $ 0.00 $ 9,811.79
approved creditor's claim; 2019 tax
payment
Check Number: 238
8/24/2021 U.S. Bank National Association, 0.00 5,883.11
approved creditor's claim
Check Number: 236
8/30/2021 Capital One Bank (USA), N.A. Venture, 0.00 2,316.69
approved creditor's claim
Check Number: 237
9/7/2021 Asmah-Joanne Matthews, approved creditor's 3,378.16 0.00
claim; reimburse plot & headstone
Check Number: 239
Total Creditor's Claims $ 3,378.16 $ 18,011.59
Total Debts of Decedent $ 3,378.16 $ 18,011.59
Administration Expenses
Appraisals
9/23/2021 Frank W. Mahoney III probate referee $ 0.00 $ 741.50
appraisal fees
Check Number: 243
Total Appraisals $ 0.00 $ 741.50
Bond, Fiduciary
2/19/2021 Phillips Bonding, A/C 24630, Bond 0.00 1,870.00
#PB11753401650
Check Number: 202
8/27/2021 Phillips Bonding, fiduciary bond renewal 0.00 1,870.00
#PB11753401650
Check Number: 240
Total Bond, Fiduciary $ 0.00 $ 3,740.00
Page 1
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Schedule C (Continued)
Date Paid Principal Amount Income Amount
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1 Lee L. Kaster (SBN: 208743) DEPARTMENT: 204 LAW OFFICES OF LEE L. KASTER, P.C. Hearing: 07/05/2022 9:00 am 2 1806 Bonanza Street Walnut Creek, CA 94596 ELECTRONICALLY 3 Tel: (925) 280-6701 Fax: (925) 280-6078 F I L E D Superior Court of California, 4 County of San Francisco Attorney for Administrator and Petitioner 03/21/2022 5 KAREN L. FISHER, CLPF #675 Clerk of the Court BY: LESLIE GOMEZ Deputy Clerk 6 7 8 SUPERIOR COURT OF CALIFORNIA 9 COUNTY OF SAN FRANCISCO 10 11 Estate of Husam Mousa Qana, Case No. PES-20-303794 12 Deceased. FIRST AND FINAL ACCOUNT AND REPORT OF ADMINISTRATOR AND PETITION FOR 13 ORDER: (1) SETTLING ACCOUNT AND APPROVING REPORT OF ADMINISTRATOR; 14 (2) AUTHORIZING PAYMENT OF COMPENSATION TO ADMINISTRATOR AND 15 ATTORNEY FOR ADMINISTRATOR; (3) AUTHORIZING REIMBURSEMENT OF COSTS 16 AND (4) FOR FINAL DISTRIBUTION 17 Date: 18 Time: 9:00 a.m. Dept.: 204 19 20 Petitioner Karen L. Fisher, CLPF #675, Administrator of the Estate of Husam Mousa 21 Qana, aka Husam M. Qana and Husam Qana, deceased, submits this First and Final Account and 22 Report of Administrator and Petition for Order: (1) Settling Account and Approving Report of 23 Administrator; (2) Authorizing Payment of Compensation to Administrator and Attorney for 24 Administrator (3) Authorizing Reimbursement of Costs and (4) for Final Distribution, and alleges 25 as follows: 26 1. Date of Death and Domicile 27 Husam Mousa Qana died intestate on May 9, 2020 in the City and County of San 28 Francisco, California, and at the time of his death was domiciled in that county. -1- FIRST ACCOUNT AND REPORT OF ADMINISTRATOR AND PETITION FOR SETTLEMENT OF ACCOUNT, AUTHORIZATION TO PAY FEES AND COSTS AND FOR FINAL DISTRIBUTION 1 2. Appointment of Administrator; Letters Issued 2 Despite search and inquiry, no will of decedent has been found. Petitioner qualified and 3 was appointed Administrator of the estate and Letters of Administration were issued to her on 4 September 21, 2020. 5 3. Authority Granted Under Independent Administration of Estates Act 6 On September 21, 2020, Petitioner was granted full IAEA authority by order of this court. 7 This authority has not been revoked. 8 4. Bond 9 Bond in the amount of $555,000.00 is on file. 10 5. Notice of Petition to Administer Estate 11 Notice of the petition to administer estate has been published for the period and in the 12 manner prescribed by law. 13 6. Notice to Public Entities Not Required 14 The Administrator is not required to give notice to any “public entity” described in 15 Probate Code § 9201. 16 7. Notice to Director of Health Care Services 17 Notice to the Director of Health Care Services under Probate Code §§ 215 and 9202(a) 18 was not required because neither Petitioner nor her attorney knows or has reason to believe that 19 the decedent received health care under Chapter 7 (commencing with Section 14000) or Chapter 20 8 (commencing with Section 14200) of Part 3 of Division 9 of the Welfare and Institutions Code, 21 or was the surviving spouse of a person who received that health care. 22 8. Notice to Director of California Victim Compensation Board 23 Notice to the California Victim Compensation Board under Probate Code § 9202(b) was 24 not required because neither Petitioner nor Petitioner’s attorney knows of any heir or beneficiary 25 ever being held in any prison, jail, or other correctional facility. 26 9. Notice to Franchise Tax Board 27 Notice to the Franchise Tax Board under Probate Code § 9202(c) was provided on August 28 -2- FIRST ACCOUNT AND REPORT OF ADMINISTRATOR AND PETITION FOR SETTLEMENT OF ACCOUNT, AUTHORIZATION TO PAY FEES AND COSTS AND FOR FINAL DISTRIBUTION 1 17, 2021. At that point, the FTB had already filed a creditor’s claim which as discussed below 2 was approved and paid in full. 3 10. Request for Special Notice 4 The California Franchise Tax Board filed a Request for Special Notice on July 6, 2021. It 5 subsequently withdrew the Request for Special Notice. 6 No other Request for Special Notice has been filed or served on the Administrator. 7 11. Inventory and Appraisal 8 An Inventory and Appraisal – Final is being filed concurrently with this Petition showing 9 assets having a total appraised value of $740,556.80. Such inventory contains all the assets of the 10 estate that have come to Petitioner’s knowledge or into her possession. 11 12. Expenses of Administration 12 All charges for legal advertising, bond premiums, probate referee’s services and costs of 13 administration have been paid. 14 13. Character of Estate Property 15 The estate consists entirely of the separate property of the decedent. 16 14. Summary of Account 17 Petitioner’s First Account covers the period beginning May 9, 2020 and continuing 18 through January 31, 2022. Petitioner should be charged and credited as shown in the following 19 Summary of Account, which is supported by the schedules attached as Exhibit A and 20 incorporated herein by reference: 21 CHARGES 22 Assets on Hand at Beginning of Account $740,556.80 23 Additional Property Received $0 24 Receipts (Schedule A) $38,332.94 25 Gains on sale or other disposition $0.00 26 Net income from trade or business $0.00 27 Total Charges: $778,889.74 28 -3- FIRST ACCOUNT AND REPORT OF ADMINISTRATOR AND PETITION FOR SETTLEMENT OF ACCOUNT, AUTHORIZATION TO PAY FEES AND COSTS AND FOR FINAL DISTRIBUTION 1 CREDITS 2 Disbursements during account period $617,356.08 (Schedule C) 3 Losses on sale or other disposition (Schedule D) $56,240.00 4 Net loss from trade or business $0.00 5 Property on hand at close of account $121,293.66 6 7 Total Credits: $778,889.74 8 15. Transactions during Account Period 9 There were no transactions during the account period that are not otherwise readily 10 understandable from the Schedules (Probate Code §1064(a)(1)). 11 16. Unusual Items 12 There are no unusual items appearing in the account. (Probate Code §1064(a)(2)). 13 17. Compensation Paid During Account Period 14 No compensation has been paid to the Petitioner or to the Petitioner’s attorney during the 15 account period (Probate Code §1064(a)(3)). 16 18. Family or Affiliate Relationship 17 During the account period, petitioner has not hired any agent with whom it has a family or 18 affiliate relationship (Probate Code §1064(a)(4)). 19 19. Investment of Cash 20 Petitioner has kept all cash of the estate in interest-bearing accounts or other investments 21 authorized by law except amounts needed to administer the estate (Probate Code §1064(a)(5)). 22 20. Independent Actions Under IAEA 23 Petitioner took the following actions after sending a notice of proposed action to the heirs: 24 (1) Sold the real property for $510,000.00; and 25 (2) Settled the lawsuit against the San Francisco Housing Authority and Edwin Jamora (its 26 former employee) for $150,000.00. 27 No objections were made to the notices of proposed action. 28 -4- FIRST ACCOUNT AND REPORT OF ADMINISTRATOR AND PETITION FOR SETTLEMENT OF ACCOUNT, AUTHORIZATION TO PAY FEES AND COSTS AND FOR FINAL DISTRIBUTION 1 21. Surviving Spouse’s Election Under Probate Code Section 13502 2 The surviving spouse, Kim A. Stockwell, has elected to have her share of the estate 3 administered in this action under Probate Code section 13502. The election was filed on 4 November 4, 2020. 5 22. Notice to Creditors 6 Petitioner has made all reasonable efforts to ascertain creditors of the decedent. Notice of 7 administration has been sent to all known and reasonably ascertainable creditors. More than four 8 months have elapsed since the date letters first issued. The time for filing creditor’s claims has 9 expired. 10 23. Creditors’ Claims 11 The following creditor’s claims have been filed: 12 Name of Creditor Amount of Claim Date Filed Disposition 13 U.S. Bank $5,883.11 10/27/20 Allowed and paid in full 14 Capital One $2,316.69 1/4/21 Allowed and paid in full 15 Asmah-Joanne $3,378.16 1/15/21 Allowed and paid in full 16 Matthews 17 CA Franchise Tax $9,697.61 7/6/21 Allowed and paid in full 18 Board 19 American Express $1,203.20 8/19/21 This is not a valid claim. It was 20 Bank filed after the expiration of the 21 one year statute of limitations. 22 No allowance or rejection of the 23 claim is required. 24 25 24. Estate Taxes 26 No federal estate tax return has been filed because the estate was not sufficient to require 27 such a return, and no estate taxes are due. 28 -5- FIRST ACCOUNT AND REPORT OF ADMINISTRATOR AND PETITION FOR SETTLEMENT OF ACCOUNT, AUTHORIZATION TO PAY FEES AND COSTS AND FOR FINAL DISTRIBUTION 1 25. Income Taxes 2 All California and federal income taxes due and payable by the estate have been paid or 3 are adequately secured. 4 26. Personal Property Taxes 5 No personal property taxes are due or payable by the estate. 6 27. Administrator’s Ordinary Compensation 7 The Administrator has rendered valuable services to the estate, and ordinary compensation 8 should be allowed. The Administrator’s compensation for ordinary services is $17,409.54, 9 computed on a fee base of $720,476.93, arrived at as follows: 10 FEE BASE 11 Inventory and Appraisal $740,556.80 12 Receipts, Excluding Principal: $36,160.13 13 Gains on Sales: $0 14 Less Losses on Sales: $56,240.00 15 Fee Base: $720,476.93 16 FEE COMPUTATION 17 4% of first $100,000: $4,000.00 18 3% of next $100,000: $3,000.00 19 2% of next $800,000: $10,409.54 20 1% of next $9,000,000: $0.00 21 0.5% of next $15,000,000: $0.00 22 Compensation requested for the estate in $0.00 excess of $25,000,000: 23 Total Fee: $17,409.54 24 25 No part of said fee has been paid, and payment should be ordered by the court. 26 28. Attorney’s Ordinary Compensation 27 The attorney for the Administrator has rendered valuable services to the estate, and 28 -6- FIRST ACCOUNT AND REPORT OF ADMINISTRATOR AND PETITION FOR SETTLEMENT OF ACCOUNT, AUTHORIZATION TO PAY FEES AND COSTS AND FOR FINAL DISTRIBUTION 1 ordinary compensation should be allowed. The attorney’s compensation for ordinary services is 2 $17,409.54, computed on a fee base of $720,476.93, arrived at as follows: 3 FEE BASE 4 Inventory and Appraisal $740,556.80 5 Receipts, Excluding Principal: $36,160.13 6 Gains on Sales: $0 7 Less Losses on Sales: $56,240.00 8 Fee Base: $720,476.93 9 FEE COMPUTATION 10 4% of first $100,000: $4,000.00 11 3% of next $100,000: $3,000.00 12 2% of next $800,000: $10,409.54 13 1% of next $9,000,000: $0.00 14 0.5% of next $15,000,000: $0.00 15 Compensation requested for the estate in $0.00 excess of $25,000,000: 16 Total Fee: $17,409.54 17 18 No part of said fee has been paid, and payment should be ordered by the court. 19 29. Extraordinary Compensation 20 Neither the Administrator nor her attorney is seeking compensation for extraordinary 21 services. 22 30. Reimbursement to Petitioner’s Attorney 23 Petitioner’s attorney, Lee Kaster, has advanced $465.00 for the filing fee for this petition. 24 Petitioner requests an order authorizing her to reimburse Mr. Kaster this amount from the estate. 25 31. Estate in Condition to Be Closed 26 More than 4 months have elapsed since the issuance of Letters. Notice of administration 27 has been given to creditors as required by law. The time for filing and serving creditors’ claims 28 -7- FIRST ACCOUNT AND REPORT OF ADMINISTRATOR AND PETITION FOR SETTLEMENT OF ACCOUNT, AUTHORIZATION TO PAY FEES AND COSTS AND FOR FINAL DISTRIBUTION 1 has expired. Petitioner has performed all required duties as Administrator of the decedent’s estate. 2 The estate is solvent. All debts of the decedent and expenses of administration have been paid. 3 The estate is in a condition to be closed. 4 32. Property on Hand for Distribution 5 The property on hand for distribution is as follows: 6 (1) 2017 Chevrolet Impala LT, VIN 2G1105SA4H9115928 7 (2) cash in the amount of $71,503.59. 8 This cash amount is after payment of the Administrator’s fee, the attorney’s fee, the court 9 filing fee and the reserve. 10 33. Proposed Distributions 11 Under Probate Code sections 6401(c)(3) and 6402(a), the estate is to be distributed as 12 follows: 13 1/3 to the surviving spouse, Kim A. Stockwell; 14 2/3 to be divided equally among the decedent’s four children, Asmah-Joanne Matthews, 15 Nuseibah Husam Qana, Mohammad Husam Qana and Malek Husam Qana, which works out to 16 be approximately 16.667% of the total estate for each of them. 17 The heirs have agreed to a non-pro rata division of the estate under which the car may be 18 distributed to Asmah-Joanne Matthews as part of her share of the estate. A true and correct copy 19 of the non-pro rata agreement is attached hereto as Exhibit B. The appraised value of the car is 20 $12,500.00. 21 The proposed distributions are as follows: 22 To Kim A. Stockwell 23 Cash in the amount of $27,988.39 (33.33% of net distributable estate of $84,003.59). 24 To Asmah-Joanne Matthews 25 2017 Chevrolet Impala LT, VIN 2G1105SA4H9115928; and 26 Cash in the amount of $1,503.80 (the car plus the cash equals $14,003.80, which is 27 16.667% of the net distributable estate). 28 -8- FIRST ACCOUNT AND REPORT OF ADMINISTRATOR AND PETITION FOR SETTLEMENT OF ACCOUNT, AUTHORIZATION TO PAY FEES AND COSTS AND FOR FINAL DISTRIBUTION 1 To Nuseibah Husam Qana 2 Cash in the amount of $14,003.80 (16.667% of the net distributable estate). 3 To Mohammad Husam Qana 4 Cash in the amount of $14,003.80 (16.667% of the net distributable estate). 5 To Malek Husam Qana 6 Cash in the amount of $14,003.80 (16.667% of the net distributable estate). 7 32. Reserve 8 Petitioner requests a reserve in the amount of $2,000.00 to pay for closing costs including 9 the CPA’s fees for preparing the 2021 and 2022 tax returns. 10 33. Persons Entitled to Notice 11 The following persons are entitled to notice of the hearing of this account, report and 12 petition: 13 Kim A. Stockwell 14 Asmah-Joanne Matthews 15 Nuseibah Husam Qana 16 Mohammad Husam Qana 17 Malek Husam Qana 18 All of these individuals have consented to electronic service in this action. The Consents 19 are on file with the Court. 20 WHEREFORE, petitioner requests this court to order as follows: 21 1. Settling and allowing the First Account and Report of the Administrator; 22 2. Ratifying, confirming and approving all of the reported acts and transactions of the 23 Administrator as set forth in the report and account; 24 3. Authorizing and allowing payment of $17,409.54 from the estate to the Lee L. 25 Kaster as compensation for ordinary services incurred on behalf of the estate as attorney for the 26 Administrator; 27 5. Authorizing and allowing payment of $17,409.54 from the estate to Petitioner as 28 -9- FIRST ACCOUNT AND REPORT OF ADMINISTRATOR AND PETITION FOR SETTLEMENT OF ACCOUNT, AUTHORIZATION TO PAY FEES AND COSTS AND FOR FINAL DISTRIBUTION EXHIBIT A Estate of Hussam Mousa Qana Summary of Account From 05/09/2020 to 01/31/2022 CHARGES: Property on Hand at Beginning of Account (or Inventories) $ 740,556.80 Additional Property Received (or Supplemental Inventories) 0.00 Receipts (Schedule A) 38,332.94 Gains on Sales or Other Disposition (Schedule B) 0.00 TOTAL CHARGES: $ 778,889.74 CREDITS: Disbursements (Schedule C) $ 617,356.08 Losses on Sales or Other Disposition (Schedule D) 56,240.00 Distributions (Schedule E) 0.00 Property on Hand at Close of Account (Schedule F) 121,293.66 TOTAL CREDITS: $ 778,889.74 Estate of Hussam Mousa Qana Property on Hand at Beginning of Account (or Inventories) Description Market Value Carrying Value Cash and Cash Equivalents Bank of America Checking $ 292.96 $ 292.96 A/C xx0691 Golden One Credit Union $ 489.35 489.35 Checking A/C xx554-09 Golden One Credit Union $ 1,182.98 1,182.98 Savings xx554-00 Patelco Credit Union $ 93.05 93.05 Checking A/C xx8640 Patelco Credit Union $ 1.00 1.00 Savings xx8640 PenFed Credit Union $ 5.00 5.00 Share A/C 011 U.S. Bank Money Market $ 1,211.76 1,211.76 Savings xx0414 U.S.Bank Checking A/C xx9410 $ 24,280.67 24,280.67 US Bank Money Market IRA $ 500.03 500.03 A/C xx3767 Total Cash and Cash Equivalents $ 28,056.80 $ 28,056.80 Tangible Personal Property 2017 Chevrolet Impala LT $ 12,500.00 $ 12,500.00 Total Tangible Personal Property $ 12,500.00 $ 12,500.00 Miscellaneous San Francisco Housing $ 150,000.00 $ 150,000.00 Authority Lawsuit Case CGC-18-569120 Total Miscellaneous $ 150,000.00 $ 150,000.00 Real Property 2203 Westgate Drive, Pittsburg, CA $ 550,000.00 $ 550,000.00 Total Real Property $ 550,000.00 $ 550,000.00 Total $ 740,556.80 $ 740,556.80 Page 1 (1) Estate of Hussam Mousa Qana Schedule A Receipts Description Amount Interest: U.S. Bank Money Market Savings xx0414 5/26/2020 Interest $ 0.01 8/25/2020 Interest 0.01 10/26/2020 Interest 0.01 $ 0.03 U.S.Bank Checking A/C xx9410 5/18/2020 Interest $ 0.20 6/16/2020 Interest 0.21 7/16/2020 Interest 0.21 8/18/2020 Interest 0.22 9/17/2020 Interest 0.20 10/19/2020 Interest 0.21 11/18/2020 Interest 0.20 12/16/2020 Interest 0.18 $ 1.63 US Bank Money Market IRA A/C xx3767 10/31/2020 Interest $ 0.01 12/31/2020 Interest 0.01 3/31/2021 Interest 0.01 5/30/2021 Interest 0.01 8/31/2021 Interest 0.01 10/31/2021 Interest 0.01 $ 0.06 Page 1 (2) Schedule A (Continued) Description Amount Interest: Wells Fargo Checking A/C xx4268 2/5/2021 Interest $ 0.16 3/5/2021 Interest 0.19 4/7/2021 Interest 0.15 5/7/2021 Interest 0.09 6/7/2021 Interest 0.02 7/8/2021 Interest 0.71 8/6/2021 Interest 1.22 9/8/2021 Interest 1.28 10/7/2021 Interest 1.02 11/5/2021 Interest 1.02 12/7/2021 Interest 0.96 1/7/2022 Interest 0.93 $ 7.75 Total Interest: $ 9.47 Dividend: Golden One Credit Union Savings xx554-00 6/1/2020 Dividend 0.05 7/1/2020 Dividend 0.05 8/1/2020 Dividend 0.05 9/1/2020 Dividend 0.05 10/1/2020 Dividend 0.05 11/1/2020 Dividend 0.05 Total Dividend: $ 0.30 Page 2 (3) Schedule A (Continued) Description Amount Miscellaneous: 2203 Westgate Drive, Pittsburg, CA 6/14/2021 Prorata R.E. Taxes, 06/14/21 to $ 254.04 07/01/21, 17 days @ $14.9433 6/14/2021 HOA Proration 6/14/21 to 7/1/21, 17 72.53 days @14.9433 $ 326.57 Bank of America Checking A/C xx0691 5/15/2020 SF Housing Authority, payroll $ 13,858.78 5/15/2020 SF Housing Authority, payroll 1,766.67 8/19/2020 Deposit 659.78 1/8/2021 Bofa forced close, zero out account 34.99 $ 16,320.22 U.S.Bank Checking A/C xx9410 5/15/2020 SF Housing Authority, payroll $ 1,140.00 5/15/2020 SF Housing Authority, payroll 1,140.00 6/1/2020 SF Housing Authority, payroll 2,290.00 6/3/2020 Deposit 210.00 7/1/2020 SF Housing Authority, payroll 2,290.00 7/7/2020 Deposit 210.00 8/3/2020 SF Housing Authority, payroll 2,290.00 8/4/2020 Deposit 210.00 9/1/2020 SF Housing Authority, payroll 2,290.00 9/8/2020 Deposit 210.00 10/1/2020 SF Housing Authority, payroll 2,290.00 Page 3 (4) Schedule A (Continued) Description Amount Miscellaneous: 10/5/2020 Deposit $ 210.00 11/3/2020 Contra Costa Housing Authority, November 2020 rent 2,434.00 11/5/2020 Westgate Tenant's portion of November rent 66.00 12/1/2020 Contra Costa Housing Authority, December 2020 rent 2,434.00 12/7/2020 Westgate Tenant's portion of December rent 66.00 $ 19,780.00 Wells Fargo Checking A/C xx4268 1/12/2021 Refund, American Express $ 104.17 1/22/2021 Refund, Self-Help Credit Union 66.00 1/26/2021 Refund Farmer's Insurance 141.45 1/26/2021 Refund, Farmer's Insurance 715.38 2/2/2021 Refund, Farmers Insurance 58.41 3/23/2021 Refund, County of Contra Costa 20.00 4/8/2021 Refund, Foremost Insurance 6.00 Company 5/13/2021 Refund, Foremost Insurance 363.00 Company 6/29/2021 Refund, U.S. Bank 311.19 9/16/2021 Refund, State of California tax 45.39 refund 9/30/2021 Edmund Hoy, et al v Linebarger 50.14 Goggan Blair & Sampson, LLP Class Action Settlement 12/21/2021 Refund, State of California tax return 8.11 1/18/2022 Refund, Wells Fargo Customer Care 7.14 $ 1,896.38 Total Miscellaneous: $ 38,323.17 Total Schedule A $ 38,332.94 Page 4 (5) Estate of Hussam Mousa Qana Schedule B Gains on Sales or Other Disposition Carrying Description Proceeds Value Gain None Total Schedule B $ 0.00 $ 0.00 $ 0.00 Page 1 (6) Estate of Hussam Mousa Qana Schedule C Disbursements Date Paid Principal Amount Income Amount Debts of Decedent Creditor's Claims 8/18/2021 State of California Franchse Tax Board, $ 0.00 $ 9,811.79 approved creditor's claim; 2019 tax payment Check Number: 238 8/24/2021 U.S. Bank National Association, 0.00 5,883.11 approved creditor's claim Check Number: 236 8/30/2021 Capital One Bank (USA), N.A. Venture, 0.00 2,316.69 approved creditor's claim Check Number: 237 9/7/2021 Asmah-Joanne Matthews, approved creditor's 3,378.16 0.00 claim; reimburse plot & headstone Check Number: 239 Total Creditor's Claims $ 3,378.16 $ 18,011.59 Total Debts of Decedent $ 3,378.16 $ 18,011.59 Administration Expenses Appraisals 9/23/2021 Frank W. Mahoney III probate referee $ 0.00 $ 741.50 appraisal fees Check Number: 243 Total Appraisals $ 0.00 $ 741.50 Bond, Fiduciary 2/19/2021 Phillips Bonding, A/C 24630, Bond 0.00 1,870.00 #PB11753401650 Check Number: 202 8/27/2021 Phillips Bonding, fiduciary bond renewal 0.00 1,870.00 #PB11753401650 Check Number: 240 Total Bond, Fiduciary $ 0.00 $ 3,740.00 Page 1 (7) Schedule C (Continued) Date Paid Principal Amount Income Amount