A dispute over access to the inheritance
The petition, filed Oct. 29 in Los Angeles Superior Court and obtained by Page Six, asks a judge to direct executor John Branca to transfer $600 million to the family trust, or another amount the court considers appropriate. Paris, 28, also wants the estate to cover her legal fees and costs.
Paris says the trust remains unfunded despite the estate's billions in earnings and substantial cash reserves. She alleges that she and her brothers, Prince, 29, and Bigi, 24, receive payments at Branca's discretion rather than the trust income they were supposed to begin receiving at age 21 under their father's will.
The filing describes Branca's control as an "iron grip" and alleges that he uses his authority over payments to discourage scrutiny of his administration. Paris says her challenges last year, including objections to what she called "non-contractual gifts" to his colleagues, brought "scorched earth litigation," public attacks and a multimillion-dollar reduction in payments to the siblings.
The estate rejected that account in its response, calling the allegation that the executor withheld or "cut" payments "a complete fabrication." It said more than $200 million had already been paid to Paris and other beneficiaries or spent for their benefit.
The assets behind the $600 million request
Paris bases her request in part on three major transactions cited in the petition. In 2018, the estate sold its approximately 10% stake in EMI Music Publishing to Sony for $287.5 million. Neverland Ranch sold for $22 million in 2020. A 2023 agreement with Sony provided for a $750 million upfront payment in exchange for a 50% stake in the estate's remaining intellectual property assets.
Together, those deals supplied more than $1 billion in liquidity before taxes and expenses, the petition says. The estate reportedly had approximately $850 million in cash and cash equivalents in December 2024. It has reported gross earnings exceeding $2.5 billion through that month, with its overall value estimated at $2 billion to $3 billion.
Paris calculates that potential liabilities would still leave about $600 million available to distribute. Her petition argues that California law favors releasing assets to beneficiaries once doing so would not put creditors or other interested parties at risk.
The estate cites unresolved tax litigation
An estate spokesperson told Page Six that Paris's lawyers know several legal obstacles must be cleared before the charitable foundation and individual beneficiary trusts can be fully funded. The spokesperson singled out ongoing IRS litigation involving an original demand for roughly $700 million in taxes and penalties.
The estate said it had won a ruling substantially reducing that amount, but emphasized that the dispute remains unsettled and the outcome could still change. It said it wants to fund the foundation and trusts fully, as Michael intended, once the outstanding issues are resolved.
The tax dispute also affects the calculation of the charitable allocation. According to LegalClarity, the family trust assigns 40% of the estate's net value to Michael's three children, 40% to his mother, Katherine Jackson, as a lifetime interest, and 20% to children's charities. The charitable share must be based on the estate's value "for federal estate tax purposes," which cannot be determined until the IRS dispute is settled.
LegalClarity reports that the U.S. Tax Court ruled largely for the estate in May 2021 in Estate of Jackson v. Commissioner, T.C. Memo 2021-48. The court put the value of Jackson's image and likeness at about $4.15 million, compared with the IRS's $434 million valuation. It valued the three disputed assets at roughly $111.5 million combined and rejected approximately $200 million in penalties.
When the children are due to receive principal
The distribution schedule calls for each child to receive one-third of their trust principal at 30, according to the petition. Page Six reports that half of the remaining balance becomes payable at 35, followed by the rest at 40. At the time of its report, Prince was about four months from turning 30; Paris would turn 29 in April and Bigi would turn 25 in February.
Michael Jackson died June 25, 2009, at age 50. His will made the family trust the estate's sole beneficiary and also named Branca as a trustee.
Branca is an attorney and chairman of The Michael Jackson Company. Jackson first hired him in 1985. According to Page Six, Branca left Jackson's team over financial matters in 2006, then returned in 2009, eight days before the singer's death.
Branca became the sole executor after fellow executor John McClain died in May 2026 at 71, TheGrio reported.
A separate challenge to Branca's compensation
Paris is also contesting executor compensation in a separate motion filed in late October 2026. According to TheGrio, she asked a Los Angeles County Superior Court judge to lower Branca's share of the estate's gross entertainment-related income from 15% to 10% for 2023 and 2024, and for subsequent years until a complete and accurate 2026 accounting is filed.
That motion also challenges a request for approval of $109,219,648.27 in combined compensation for the estate's co-executors and a law firm.
The $600 million distribution petition is scheduled for a December hearing. The hearing on Paris's separate request to reduce executor compensation was set for Dec. 4, 2026.
