Simon

INTRODUCTION

This is the second of two appeals concerning the Estate of Barry Tarlow (Estate). The Estate included a gift to be held in trust for respondent Barbara Tarlow Rapposelli (Barbara),1 naming appellant David Henry Simon (Simon) as trustee. Barbara executed a disclaimer of the gift. Simon contested the disclaimer, both by filing a petition under Probate Code section 117002 and by objecting to two petitions for distribution filed by Barbara and her brother, respondent Gerald Tarlow (Gerald). The trial court ruled Simon lacked standing either to file his own petitions or to object to the petitions filed by Barbara and Gerald. The rulings were appealed separately; this appeal arises from the rulings on Simon’s objections to distribution. In the first appeal, we held Simon had standing to file a petition under section 11700. (Simon v. Tarlow, case No. B333665.) Because a petition under section 11700 must be adjudicated prior to issuance of a distribution order, that holding requires reversal here as well.

FACTS AND PROCEDURAL BACKGROUND

I. The Will

Barry Tarlow’s will, executed in November 2005 and subject to subsequent minor modifications in 2006, made a series of…