If transferred property is returned to the estate under Sections 13110.5 or 13111, the value of that property shall be included in the total value of the estate, for all purposes.
Cal. Prob. Code § 13114.5
Affidavit Procedure for Collection or Transfer of Personal Property
Added by Stats. 2022, Ch. 29, Sec. 12
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.