NOTHING PREVENTS THE HEIRS FROM EXERCISING THEIR RIGHT TO TRANSFER OR DISPOSE OF THE PROPERTIES THAT CONSTITUTE THEIR LEGITIMES, EVEN ABSENT THEIR DECLARATION OR ABSENT THE PARTITION OR THE DISTRIBUTION OF THE ESTATE.

x x x In order to reach a final determination of the matters concerning the estate of Ferdinand E. Marcos – that is, the accounting and the recovery of ill-gotten wealth – the present case must be maintained against Imelda Marcos and herein respondent Ferdinand “Bongbong” R. Marcos, Jr., as executors of the Marcos estate pursuant to Sec. 1 of Rule 87 of the Rules of Court. According to this provision, actions may be commenced to recover from the estate, real or personal property, or an interest therein, or to enforce a lien thereon; and actions to recover damages for an injury to person or property, real or personal, may be commenced against the executors.  Under the rules of succession, the heirs instantaneously became co-owners of the Marcos properties upon the death of the President. The property rights and obligations to the extent of the value of the inheritance of a person are transmitted to another through the decedent’s death. In this concept, nothing prevents the heirs from exercising their right to transfer or dispose of the properties that constitute their legitimes, even absent their declaration or absent the partition or the distribution of the estate. (REPUBLIC OF THE PHILIPPINES VS. MA. IMELDA “IMEE” R. MARCOS-MANOTOC, G. R. NO. 171701, FEBRUARY 8, 2012, SERENO, J.).