Estate of Lea K. Hillgren, Deceased, Mark Hillgren, Executor - Page 17

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          to the lender because it might have caused the refinancing to               
               There were no recorded minutes of any meetings of partners             
          of LKHP.  On May 13, 1999, after decedent’s death, a certificate            
          of limited partnership was filed for LKHP with the California               
          Secretary of State.                                                         
               3.  LKHP Distributions                                                 
               The partnership agreement provided for distributions of cash           
          at the sole discretion of Hillgren, as the general partner.  From           
          January 1 through June 5, 1997, decedent received distributions             
          totaling $99,363.  Hillgren did not receive any distributions               
          during this period.  The distributions that were received by                
          decedent during 1997 were made specifically to enable decedent to           
          pay her living expenses, and she was dependent on the cashflow of           
          the partnership to cover her personal expenses.                             
               LKHP also paid the costs of the estate.  On March 5, 1998,             
          distributions in the amounts of $135,000 and $80,000 were made              
          from the partnership to the amended trust.  The distributions               
          were applied to pay installments of decedent’s estate taxes due             
          to the Internal Revenue Service (IRS) and to the California State           
          Treasurer.  From 1998 until 2002, distributions were consistently           
          made from LKHP to the amended trust to continue payment of                  
          decedent’s estate taxes to the IRS and to the California                    
          Franchise Tax Board.                                                        

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