“Especially if you’re sole beneficiary. The will states he’s deliberately omitting his three kids, but that’s subject to challenge. The notice gives them the opportunity to attend the hearing and assert their rights, should they choose to do so. You’ll also have to publish the notice of petition to administer estate in the Santa Teresa Dispatch. That’s something you can mail to the legal publication department of the paper. Even though he states he has no debts, the notice of petition will advise any other interested parties that they can serve the representative of the estate with a written request of special notice when the inventory, appraisement, and petition for final distribution are filed.”

I held up a hand. “You mentioned a hearing.”

“Good point. Let me back up and talk you through this. Where’s the body currently?”

“The coroner’s office.”

“Have him moved to a mortuary and they’ll provide you with six to ten copies of the death certificate so you can wind up his affairs. You’ll also have to notify the Social Security Administration, but that’s not pressing at this point. You’ll want to go over to the superior court and pick up a couple of forms, the first of which is a petition, which asks two things: to have the will entered into probate and for a representative to be appointed. You, in this case, since that’s what Dace specified in his will.”

“The guy didn’t do me any favors,” I said. “What else are we talking here?”

She shrugged. “He says he has no other assets aside from the settlement money, but you’d be smart to verify that instead of taking his word for it. He might have community-property interest in stocks or bonds or some other item of value he’s forgotten about.”

“I’m assuming that was all divvied up when got his divorce. I know the house he owned in joint tenancy with his wife was quitclaimed over to her.”

“Take a look at the divorce agreement. For all you know, the decree could require Dace to provide for his three children in his estate plan. Better yet, you might call his divorce attorney, who’d be a particularly good source of information. Income tax returns are another good place to look.”

“Speaking of which, am I going to have to pay income taxes on this money?”

“Nope. You’re clear on that score. Federal estate tax exemption was raised to six hundred thousand dollars just last year. That’s one more reason to make sure he has no other assets that might boost the estate over the six-hundred-thousand-dollar threshold. California inheritance taxes were repealed in 1982 by voter initiative.”

“Well, hallelujah.”

“I’m not done yet,” she said. “You need to look for retirement accounts—IRAs and the like—and life insurance policies, though those proceeds, if any, would be paid to the beneficiaries identified in the policy itself.”