CA Prob Code Section 19321

A petition under Section 19320 shall include a statement of all of the following:

(a)

All debts of the deceased settlor and surviving spouse known to the petitioner that are alleged to be subject to allocation and whether paid in whole or in part or unpaid.

(b)

The reason why the debts should be allocated.

(c)

The proposed allocation and the basis for allocation alleged by the petitioner.