04/19/2026
PRO RATA vs. NON PRO RATA IN ESTATE PLANNING:
Often times during a trust administration, a successor trustee might make a non pro rata distribution assets. Or, if the administration is fairly easy to accomplish the distributions may simply be all pro rata. What’s the difference? The Napa County assessor’s office has a great definition on their website.
“A pro rata distribution of the assets of an estate means that each heir receives an equal portion of each asset in the estate. A non pro rata distribution means that each heir receives an equal proportion of the entire estate but not necessarily of each asset. Under California law, trustees automatically have non pro rata distribution powers for the assets of a trust. However, the executor of a will must be given specific authority in the will to do non pro rata distributions. The use of non pro rata distribution by a trustee or executor can have a major impact on the property taxes to be paid by a child or children taking title to the real property in an estate.”
—Napa County Assessor’s Office
Call (805) 431-2812 or EMail for a no cost no obligation consultation: [email protected]
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