Werber v. Armandpour

25. Werber v. Armandpour

**Citation:** Cal. App. 2d Dist. Div. 8, Case No. B345274, 2026 WL 183121 (Jan. 23, 2026)

Relevant Facts

• In 1999, Ben Werber created irrevocable gift trusts for his two children: Fred Werber and Robin Armandpour.

• Fred, Robin, and Steven R. Freed serve as co-trustees of Fred's trust and must act unanimously.

• Fred's trust acquired stock in Steward Realty Management Corporation, an S corporation.

• A QSST election was filed with the IRS, which requires annual distribution of all trust income to the income beneficiary.

• In November 2024, Robin refused to consent, stating this would terminate the QSST election.

• Fred filed an ex parte application to compel Robin's consent; the trial court granted it.

Legal Issues

Whether the ex parte application involved contested factual questions requiring an evidentiary hearing; whether the court improperly substituted its judgment for the trustee's discretionary authority.

Decision by the Court

The California Court of Appeal affirmed the trial court's judgment granting the ex parte application.

Reasons for the Decision

The ex parte application presented a narrow, limited issue. QSST elections require annual income distribution under federal tax law (26 C.F.R. § 1.1361-1(j)). The trust instrument itself requires that "income of an S Trust shall be distributed to...the S Trust's beneficiary," so the co-trustees had no discretion regarding Steward's income. Probate Code section 17206 grants the probate court broad authority to supervise trust administration.