No. The acceptance or repudiation of an inheritance, once made, is irrevocable, and cannot be impugned.

Are there exceptions to this rule of irrevocability? 1. Vitiated consent; 2. Appearance of an unknown will. Note: In the second exception, the exception would only apply if the newly-discovered will is subsequent to any will which may have formed the basis for the acceptance or renouncement.

Section 4: Executors and Administrators

What governs executors and administrators? The Rules of Court. What is the recourse if the assets of the estate of a decedent is not sufficient to pay the debts and liabilities thereupon? Application of the provisions under Title XIX of the Civil Code, entitled Concurrence and Preference of Credits. May a corporation or association be appointed as an executor, administrator, guardian of the estate or trustee? Yes. A corporation or association authorized to conduct the business of a trust company in the Philippines may serve as such, but not as a guardian of the person of a ward.

Section 5: Collation
What are the three meaning of collation? 1. Collation as computation; 2. Collation as imputation; 3. Collation as return. What is collation as computation? This is a simple accounting or arithmetical process, whereby the value of all donations inter vivos made by the decedent is added to his available assets in order to arrive at the value of the net hereditary estate. What is collation as imputation? This is the process by which donations inter vivos made by the decedent are correspondingly charged either to the donees legitime or against the disposable portion. What is collation as return? This takes place when a donation inter vivos is found to be inofficious (i.e. exceeds the disposable portion) and so much of its value as is inofficious is returned to the decedents estate to satisfy the legitimes.

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May collation be partial in case there should be controversy over the inclusion of certain items? Yes. Rules of Collation as Computation What should be included in the computation? Notwithstanding the provisions of law, all donations whether made to compulsory heirs or to strangers should be included in the computation of the net hereditary estate. What is the value to be computed? Only the value of the property donated at the time the donation was made is to be computed. Thus, any subsequent increase in value is for the donees benefit and any decrease is for his account/benefit. What is the purpose of computation? It is to determine the amount of the net estate so as to ensure that the legitimes are not impaired. What expenses are expressly excepted from the collation? 1. Expenses for support; 2. Expenses for education; 3. Expenses for medical attendance, even in extraordinary illness; 4. Expenses for apprenticeship; 5. Ordinary equipment, and; 6. Customary gifts. What is considered as support? The general coverage of support is that as defined by Article 194 of the Family Code. It does not, however, include expenses for the recipients professional, vocational or other career. What value of the thing should be computed whether to the legitime or the free portion? The value of the thing at the time the donation was made. Francis and Micah, made a donation to their son Jur. Upon the death of Francis, how much of the donation should be computed (and eventually imputed) to his inheritance? One-half. In the collation of a donation made by both parents, one-half shall be brought to the inheritance of the father, and the other half, to that of the mother. Given the same example, what if Francis gave the gift alone? Then it shall be brought for collation in only Francis inheritance. Note: The rule (and naturally the example) presumes either a property regime of absolute community or conjugal partnership between the donor spouses. Rules of Collation as Imputation What is the rule as to donations inter vivos made by the decedent to a compulsory heir?
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As a general rule, such are imputed to or charged against the heirs legitime. What is meant when the donation is charged against the heirs legitime? This means that the donation is considered as an advance on the legitime. Are there exceptions to the abovestated rule as to donations to compulsory heirs? 1. If the donor provides otherwise; 2. If the donee renounces the inheritance; 3. The excess of a donation to a compulsory over the value of the legitime. What is the rationale for the second exception? Because in such case, the donee gives up his status as a compulsory heir and therefore cannot be considered as one. What is the effect of any of the exceptions? The donation will have to be imputed to the free portion. What is the rule as to donations inter vivos of the decedent to strangers? These are imputed to the free portion. In summary, what are the instances when donations inter vivos are to be imputed to the free portion? 1. When made to strangers; 2. When made to compulsory heirs, and the donor so provides; 3. When made to compulsory heirs who renounce the inheritance; 4. When in excess of the compulsory heirs legitime, as to the excess. What is the rule as to testamentary disposition by the decedent to compulsory heirs? As a general rule, they should not be imputed to the legitime, but to the free portion. Hence, the compulsory heir receives the testamentary disposition in addition to his legitime. What is the exception to the rule as to testamentary dispositions to compulsory heirs? Should the testator provide otherwise, the testamentary disposition in favor of their heir will be merged with his legitime (thus making the disposition illusory). What do grandchildren who inherit by representation concurrently with their uncles and aunts (children of the decedent) or other grandchildren (cousins of the grandchildren) have to charge to their legitime? 1. Whatever the parent whom they are representing would have been obliged to collate; and, 2. Whatever they themselves have received from the grandparent by gratuitous title. Should parents collate in the inheritance of their ascendants any property which may have been donated by the latter to their children? No. A person should not collate what his parent gave to his child since he is not the recipient of the conveyance.
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In the case of conveyance to grandchildren, against what part of the estate shall the conveyance be imputable? The donation to the grandchildren should be imputed to the free portion, since it is a donation to a stranger. At the time of their marriage, Kath was given Php1000000.00 by the father of Adel, Mr. Reyes. Upon the death of Mr. Reyes, should the Php1000000.00 be brought to collation? No. Donations made by a person to his son-in-law or daughter-in-law are separate property of the donee and, logically, should not be imputed to the legitime of the donors child (the donees spouse). The donation is one made to a stranger. Given the same facts but assuming that the Php1000000.00 was given to both Adel and Kath, should the donation be brought to collation? Yes but only to extent of one-half of the thing donated. The rule is that if donation is made to the spouses jointly, one-half belongs to the donors child and should be brought to collation and the other half is the property of the donors son- or daughter-in-law and should be treated as a donation to a stranger. What is the rule as to expenses incurred by the parents in giving their children professional, vocational or other career? As a general rule, these expenses (courses beyond the secondary level) should not be charged to the legitime, but rather to the free portion unless the parents provide otherwise. However, even if the parents should provide otherwise, the child is entitled to deduct from the said amount the sum corresponding to what his parents would have spent on him had he stayed at home and loafed. There is therefore in one article (1068), a general rule, an exception and an exception to the exception. What is the rule as to sums paid by parents in satisfaction of debts of his children, election expenses, fines and similar expenses? These shall be brought to collation and treated as donations to compulsory heirs. What is the rule as to wedding gifts given by parents or ascendants to children or descendants? Such shall not be reduced as inofficious except insofar as they may exceed one-tenth of the free portion. In other words, the gift will be imputed to the free portion to the extent of one-tenth of the free portion. Beyond that value, the excess will be imputable to the recipients legitime. What wedding gifts are covered by this rule? Jewelry, clothing and wedding outfit. What is covered by the term outfit? Items necessary for an individuals personal use. What value of the thing should be imputed whether to the legitime or the free portion? The value of the thing at the time the donation was made.
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What is the rule as to the reduction of the donees share and the share to be received by his co-heirs? The donees share of the estate shall be reduced by an amount equal to that already received by him; and his co-heirs shall receive an equivalent, as much as possible, in property of the same nature, class and quality. What is the requirement of this rule? The rule requires not only equivalence in amount, but, as far as possible, also in the kind of property received unless, of course, the heirs agreed otherwise. In the event that the rule as to the reduction of donees share and the consequent incorporation of the shares to his co-heirs is not applicable, what rule should prevail? Should the rule prove to be impracticable, if the property donated was immovable, the co-heirs shall be entitled to receive its equivalent in cash or securities, at the rate of quotation; and should there be neither cash nor marketable securities in the estate, so much of the other property as may be necessary shall be sold at public auction. If the property donated was movable, the co-heirs shall only have a right to select an equivalent of other personal property of the inheritance at its just price. Rules of Collation as Return When should the fruits and interest of the property subject to collation begin to pertain to the estate? The day on which the succession opened the death of the decedent. What is the extent of the right to fruits and interest? If the donation is totally inofficious, the entirety of the fruits and interests shall pertain to the compulsory heir. If the donation is partially inofficious, the right to the fruits and interests shall be prorated between the compulsory heir and the donee, in proportion to their respective interests over the property. Does the donee obliged to return have a right to reimbursement? Yes. The extent of such right, however, must be qualified. The extent of the application of the rules as to such return depends on the extent of the obligation to return. If the thing has to be returned in its entirety (i.e. the donation is totally inofficious), then (1) necessary expenses must be reimbursed to the full extent of the expenses incurred, (2) useful expenses to the full extent provided that the improvement is still in existence and (3) ornamental expenses would not be reimbursable (but subject to a qualified right to removal it should not cause injury to the estate). If the thing has to be returned only in part (i.e. the donation is only partially inofficious), then (1) necessary and useful expenses should also be reimbursed partially, in proportion to the value to be returned, and (2) ornamental expenses would not be reimbursable unless the property is physically divided and the ornament happens to be located in the portion assigned to the donee, in which case he will have all the rights of ownership.

Section 6: Partition and Distribution of Estate

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Subsection 1: Partition
Who owns the estate prior to partition? The estate is owned in common by such heirs, subject to the payment of debts of the deceased. What is partition? It is, in general, the separation, division and assignment of a thing held in common among those to whom it may belong. The thing itself may be divided, or its value. What are the kinds of partition? 1. Actual; 2. Constructive. What is actual partition? It is the physical division of the thing among the co-heirs. What is constructive partition? It is any act, other than physical division, which terminates the co-ownership (e.g. sale to a third person). What are the two methods of partition? 1. Extrajudicial agreement among the heirs; or, 2. Judicial proceedings. With respect to partitioning the estate, who is the causante? The decedent himself. May the causante partition the estate? Yes. What are the characteristics of such partition? 1. It takes effect only upon death; 2. It is revocable as long as the causante is alive; hence the causante can change or modify it, or even rescind it during his lifetime. How is such a partition done? 1. By will; 2. By act inter vivos. What should be the form of the partition done by act inter vivos? A partition inter vivos should be in writing and in a public instrument. (Fajardo vs. Fajardo, 54 Phil. 843 [1930]) However, the obiter in Chavez vs. IAC (supra) states that even an oral partition is valid. In case of partition inter vivos, must there be prior will?
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This is a disputed point. Under the former law, yes. A mere partition inter vivos which does not observe the formalities of a will cannot, by itself, make testamentary dispositions. This was ruled upon squarely in the case of Legasto vs. Versoza (54 Phil. 766 [1930]) a partition inter vivos is valid only if there is a supporting will on which the partition is based. And, in the case of Alsua-Betts vs. Court of Appeals (92 SCRA 332 [1979]), the rule was amplified by the ruling that the partition inter vivos is void even if a subsequent will is executed in conformity with the provisions of the prior partition. However, with the change of the word testator in the old law to the word person in the new law, the rulings in Legasto and Alsua-Betts were put into question. There is strength in the argument that such change allowed for partition inter vivos to be validly made even without a prior supporting will, provided that it is not used to make mortis causa dispositions for nothing can take the place of a will to dispose of property mortis causa. Hence, the only way a partition without a will can be valid is by following strictly the intestate portions provided by law (i.e. the partition should conform exactly to the portions provided by law in intestate succession, for then the causante would not be making testamentary dispositions in the partition the dispositions would be by virtue of intestate succession. Explained this way, therefore, the rule that partition inter vivos requires a prior will is still good law. Note: The ruling of Chavez vs. IAC (supra), according to Atty. Balane, should be considered a defective by virtue of its rulings (1) giving an irrevocable character to the partition inter vivos, and (2) allowing a conveyance by the compulsory heirs of their legitimes even during their lifetimes. What is the limitation on the partition by the causante? The legitimes of the causantes compulsory heirs cannot be impaired by partition made by him, whether in a will or by an act inter vivos. What is a mandatary? This is a person who is not a co-heir entrusted with the mere power to make the partition after the death of the decedent. Such person is appointed by an act inter vivos or mortis causa. What is the basis for the existence of constructive partition? Article 1082 which states that every act which is intended to put an end to indivision among coheirs and legatees or devisees is deemed to be a partition, although it should purport to be a sale, an exchange, a compromise, or any other transaction. Is partition a matter of right? Yes. Hence, as a general rule, any co-heir may demand partition at any time. What are the exceptions to this right? 1. When forbidden by the testator; 2. When co-heirs agree on indivision. What is the limitation to a prohibition to partition imposed by the testator? It should be for a period not exceeding 20 years. May the testator impose a prohibition on the partitioning of legitimes? Yes.

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Is there an exception to this exception of the testators imposition? Yes. 1. When any of the causes for the dissolution of a partnership occurs; and, 2. When the court finds compelling reasons for partition. What is the limitation to a prohibition to partition agreed upon by the heirs? It should be for a period not exceeding 10 years (which is renewable for like periods). What is the rule on the partition of institutions with a suspensive condition? Voluntary heirs upon whom some condition has been imposed cannot demand a partition until the condition has been fulfilled; but the other co-heirs may demand it by giving sufficient security for the rights which the former may have in case the condition should be complied with, and until it is known that the condition has not been fulfilled or can never be complied with, the partition shall be understood to be provisional. What is the rationale for this rule on institutions with a suspensive condition? First of all, the heir instituted under a suspensive condition acquires no rights unless and until the condition happens. Also, the other heirs not so instituted, however, should not be deprived of their right to demand partition, subject to the obligation to protect the inchoate right of the conditional heir, by furnishing adequate security. Must there be equality among co-heirs? It shall be observed as far as possible. How is equality among co-heirs as contemplated by the law on succession characterized? Quantitatively, the shares of the co-heirs are not necessarily equal in value, but are determined by law and by will. Qualitatively, whatever the aliquot portions be, however, the law mandates equality in nature, kinds, and quality, so that if A, for instance, gets a parcel of rice land, B should also be given one. What are the exceptions or qualifications to the requirement of qualitative equality? 1. If the causante has made the partition himself; 2. If the co-heirs agree otherwise; 3. If qualitative equality is impossible or impracticable. If a thing be indivisible, or would be much impaired if divided, may if be adjudicated to one of the heirs instead? Yes provided however that he shall pay the others the excess in cash. Further, if any of the heirs should demand that the thing be sold at public auction and that strangers be allowed to bid, this must be done. What is the common duty among heirs upon partition? Mutual accounting. Thus, any heir who, between the decedents death and partition time, received fruits from the estate shall reimburse his co-heirs for their respective shares, in proportion to the hereditary interest of each. Similarly, any heir who incurred necessary or useful

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expenses on the hereditary estate may demand reimbursement from his co-heirs in the same proportion. What is the right to redemption in case of sale? In the event any co-heir sells his aliquot portion to a stranger before partition time, any co-heir is entitled to redeem the portion sold. What is the meaning of stranger? A stranger within the meaning of this article (Article 1088) is anyone who is not a co-heir. (Basa vs. Aguilar, 117 SCRA 128 [1982]) When can the right of redemption be exercised? The right may be exercised only before partition, not after. (Caro vs Court of Appeals, 113 SCRA 10 [1982]) What are the requirements for the exercise of such right? 1. Written notice to the co-heirs by the vendor (Garcia vs. Calaliman, 172 SCRA 201 [1989]); 2. Exercise of right within one month from receipt thereof. Is the requirement of written notice absolutely necessary? The rule stated in Garcia is still controlling. However, in at least three cases, there was a certain relaxation of the requirement by ruling that actual notice to, or knowledge by, the co-heir achieves the purpose of the law and meets the legal requirement. In one of the cases however (Alonzo vs. IAC, 150 SCRA 259 [1987]), it was clarified that it was not abandoning the previous rulings (following Garcia) but was simply laying down an exception to the general rule, in view of particular circumstances. Whether these cases are merely exceptions or reversals of the controlling doctrine remains to be seen. Although, in the case of Primary Structures vs. Valencia (409 SCRA 371 [2003]), the Court seemed to return to Garcia ruling by characterizing the written notice as mandatory. What if more than one co-owner wishes to redeem? In such case, all the co-owners wishing to redeem may do so, but in proportion to each ones hereditary interest over the mass.

Subsection 2: Effects of Partition

What are the general effects of partition? 1. The termination of the co-ownership; 2. Reciprocal warranties. What are the rules on warranties? Applicable here are the rules on warranties found in Articles 1547 to 1548 in the Title of Sales. Generally, they are (1) warranties against eviction and (2) warranties against hidden defects. What is the rule as to the proportional liability of co-heirs on warranty? Burdens should be proportional to benefits. Therefore the burdens arising from the partitioning of the estate should be derived from whatever interest the heirs may have on the same estate.
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What would happen if one of the heirs bound to make good the warranty is insolvent? His portion shall be borne proportionately by all, including the one entitled to the warranty. Is there an exception to the right to reimbursement from the insolvent obligor? Yes judicial declaration of insolvency under the Insolvency Law precisely because such would extinguish all obligations. Within what period must claims on warranties among co-heirs be brought? 10 years from the date the right accrues which in this case, is the breach of the warranty. What is the warranty of solvency (with regard to credit assigned as collectible)? If a credit should be assigned as collectible, the co-heirs shall not be liable for the subsequent insolvency of the debtor of the estate, but only for his insolvency at the time the partition is made. When can the warranty of solvency during partition be enforced? During the five years following the partition. Is there such a thing as a warranty to bad debts? No. In what cases shall there be no obligation of warranty among co-heirs? 1. Partition by the testator himself (save where the legitime has been impaired); 2. Agreement among the co-heirs to suppress the warranty; 3. Supervening events causing the loss or the diminution in value; 4. Fault of the co-heir; 5. Waiver.

Subsection 3: Rescission and Nullity of Partition

When may a partition be annulled? 1. Those where one of the parties is vitiated by mistake, violence, intimidation, undue influence or fraud; 2. Those where the consent is vitiated by mistake, violence, undue influence or fraud. When may a partition be rescinded? 1. On account of lesion when one of the co-heirs received things whose value is less, by at least one-fourth, than the share to which he is entitled, considering the value of things at the time they were adjudicated; 2. Those agreed upon in representation of absentees, if the latter suffer the lesion stated in the preceding number; 3. Those undertaken in fraud of creditors when the latter cannot in any other manner collect the claims due them; 4. Those which refer to things under litigation if they have been entered into by the defendants without the knowledge and approval of the litigants or of competent judicial authority; 5. All others specially declared by law to be subject to rescission.
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What is the exception to the first ground as to lesion? A partition made by the testator himself is not subject to rescission even in case of lesion in the amount of at least 25%, except in the following cases: 1. Impairment of the legitime; 2. Mistake by the testator or vitiation of his intent. What is the prescriptive period to bring an action for rescission on account of lesion? 4 years from the time the partition was made. What are the options of the heir who is sued for annulment or rescission? 1. To have re-partition; or, 2. To indemnify the co-heir the amount of the lesion suffered. How may indemnity be made? 1. By payment in cash; or, 2. Delivery of a thing of the same kind and quality as that awarded to the plaintiff. What is the effect of the new partition? It shall affect neither those who have not been prejudiced nor those who have not received more than their just share. Is incompleteness of the partition a ground for rescission? No. The remedy is supplemental partition. David is a compulsory heir to an estate. During the partition, he was omitted. Can he file for rescission of the partition? No unless it be proved that there was bad faith or fraud on the part of the other persons interested. What would be Davids remedy if not rescission? The other interested person should be obliged to pay to the person omitted the share which belongs to him. Note: Although Article 1104 uses the term preterition, this does not mean preterition under Article 854 which is total omission from the inheritance. It merely means omission in the partition. In a partition, Manman was included because he was believed to be an heir. While drinking with his friends, celebrating his new found wealth, one of the heirs to the estate entered into the night club where he was celebrating and shouted, Ina mo Manman! Di sayo ang perang pinapang-inom mo! Apparently, he was not an heir as previously believed. Shall the entire partition be voided? No it shall be void only with respect to such person thought to be an heir but who really wasnt (in this case, Manman). The proper remedy is to recover the property from him and have it redistributed among the proper recipients.

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