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HomeMy WebLinkAbout01-24-03 IN RE: MILDRED J. GERBER TRUST UNDER AGREEMENT, dated December 19, 1997 IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY COMMONWEALTH OF PENNSYLVANIA ORPHAN'S COURT DIVISION NO. 21-2001-92 OBJECT'ONS OF MILDRED J. GERBER ESTATE AND TRUST, AN INCAPACITATED PERSON PER DECREE DATED 03122/01 NOW COMES, Marilyn Jo Gerber, on record in this Court on February 22,2001 as Pro-Se in opposition of Frederick E. Gerber, II's Petition for Co-Guardianship of estate Mildred J. Gerber resulting in appointment of PNC Bank as Guardian of Estate on March 22,2001. 1. Petitioner, Marilyn Jo Gerber is a remainder beneficiary of the Mildred J Gerber estate and Trust. 2. Petitioner, Marilyn Jo Gerber is the eldest child and daughter of Mildred J. Gerber. 3. On March 22,2001, this Court appointed PNC Bank plenary Guardian of the Estate of Mildred J. Gerber, Incapacitated Person. 4. On October 3,2001, PNC Bank after Frederick E Gerber, II refused to resign as Trl!stee, exercised its authority under Article 14(a) of the Trust, and appointed itself as successor Trustee. 5. On June 4,2002, PNC Bank filed a Petition to Cite Trustee to file an account of administration after allegedly attempting since May 2001 to secure accounting from Frederick E. Gerber, II without success. 6. On June 10,2002, the Honorable George E. Hoffer,P.J. in this Court ordered I LIe Frederick E Gerber,lI to provide all accounting including receipts, disbursements and distributions of the Trust to be provided by July 8,2002. 7. Pursuant to 20 Pa. C.S. 5521 (b) PNC Bank is required to collect, maintain, and administer the assets of Mildred J. Gerber. 8. Frederick E Gerber, II represented by Richard C Rupp,Esquire, filed a First and Final Account for the "Revocable Trust" established by Mildred J. Gerber on December 19, 1997 on July 8,2002. 9. This accounting was only a summary account from January 1,1998 to December 31,2002 WITHOUT any receipts or full disclosure of disbursements and distributions of the Trust as requested by PNC Bank and ordered by this Court. 10. Frederick E Gerber,1I has failed to file any accounting of administration of the Trust of Mildred J. Gerber for the year 2002 from January 1, 2002 until the present. , 11. On August 1,2002, Frederick E Gerber, II filed an Amendment and Supplement to the First and Final Account for the period of January 1,1998 to December 31,2001 . There was no amendment for the period of January 1,2002 to the present. 12. On November 27,2002, this Court appointed Mr. William Duncan, Esquire as the audit attorney to complete a full audit of the exceptions filed by PNC Bank and Marilyn Jo Gerber submitted to this Court on August 27,2002. 13. On January 14,2003, Mildred J Gerber died. Upon the death of Mildred J. Gerber, the Guardianship of Estate should have been terminated. It is unclear what capacity PNC Bank is acting under currently, as Guardian of Person or Executor of the Estate and as Trustee of Estate. 14. As of November 27,2002, there has been no audit completed, and Frederick E. Gerber, II has refused to submit any receipts, disbursements or debits thereby preventing the discovery and pending depositions of involved parties. A hearing is scheduled for November 25,2003 in this Court. 15. On October 23,2003, PNC Bank filed a First and Final Account of PNC Bank, National Association Guardian. AFFIRM THE FOllOWING: The following are this Petitioner's objections and stated exceptions to the First and Final Account of the ESTATE of Mildred J Gerber issued by PNC Bank for Accounting from March 23,2001 to October 20,2003. The following are this petitioner's objections and stated exceptions to the First and Final Account of the Estate of Mildred J. Gerber as filed by PNC Bank. 16. PNC Bank has failed to provide any receipts, debits and transactions as requested by the Petitioner on several occassions since April 2001 , April 2002 and in a Petition for Accounting in 2003. 17. On page 3 of the First and Final Account of the Estate Accounting, PNC Bank has failed to explain where the $2,500.00 is from and what CIA #5140023151 dated 4/20/01 is and who this account if attributed to as well has failed to provide any receipt or transaction for this amount. PNC Bank has failed to provide from whom these moneys have been received from and the source of these moneys. 18. On page 3, PNC Bank has failed to provide a certified appraisal for the home at 623 Hilltop Drive, New Cumberland,PA for the amount of $150,000. PNC Bank has failed to provide taxes paid on $150,000 of this home value dated 4/23/01 on page 3. 19. On 5/31/01, Fred E. Gerber Trustee advanced $25,000 cash advance to fund guardianship. PNC Bank has failed to provide the source of this money and why only $25,000 was advanced to fund the Trusteeship and PNC Bank has failed to showwhy this money was applied to the accounting of the estate of Mildred J. Gerber and not to the Trust of Mildred J. Gerber. PNC has failed to provide any receipt and transaction for this money. 20. On 6/14/01, PNC Bank has failed to provide an inventory of each piece of jewelry listed at $9,129.00. PNC Bank has failed to provide individual appraisal values for rthe jewelry listed at $9.129.00 and this jewelry does not correlate with previous estimates of Mildred J. Gerber's jewelry when PNC filed an inventory in June 2001. 21. On 4/25/02 PNC Bank has failed to itemize the personal property located at 623 Hilltop Drive, New Cumberland and failed to provide evidence of appraisal values of the pe_rsonal property of Mildred J. Gerber. The Petitioner finds it difficult to believe that the property of Mildred J. Gerber was only valued at $6,841.00. PNC Bank has failed to list the personal possessions of Marilyn Gerber which was also taken by PNC Bank on October 1,2002. PNC Bank has failed to list the personal property which was taken unlawfully by Fred E. Gerber,ll and Jane Heflin from the home of Mildred J. Gerber. PNC Bank has failed to list the property of Mildred J Gerber which was taken by Derr's Trash and Hauling Company. 22. On 9/04/02, PNC Bank has failed to show the check from Jane Heflin for purchase of car for $500.00. PNC Bank has failed to show the Blue Book value for the car of Mildred J. Gerber and the model and year of the car. PNC Bank has failed to indicate the reason for liquidating this car and how this car was sold to Jane Heflin while Mildred J. Gerber was still alive. PNC has failed to show receipts for the registration and renewal for this car from 2001 to its sale date to Jane Heflin. 23. On 9/24102, PNC Bank has failed to provide a copy of the note for $5,000 for the note and for what purpose this note was issued to Jane Heflin and has failed to explain the percentage of interest which was stated at 6%. 24. On 7/28/03 PNC received $4,000 transferred from the principal but has failed to show from where and what account this amount was transferred to the estate of Mildred J. Gerber and to what account and for what purpose. PNC has failed to show what this principal is and from where it came from and the source of this principal. 25. On 1/14/03, PNC has failed to explain the Revaluation of Securities per Exhibit! for $17,000 and has failed to provide an appraisal for the home at 623 Hilltop Drive,New Cumberland, PA. and how and where taxes were paid for this change in valuation. 26. On page a4, PNC has failed to indicate no payment in February for $105.70 and two payments in March 2003, the failure for any late charges for late payments for the months of May, June, July, August, September and October of 2003. PNC has failed to establish the due date for the car payments and what the charges are for late payments of this loan. PNC has failed to list a total of received proceeds on page 5. PNC has failed to provide receipts of each check received from Jane Heflin. 27. On page 6, PNC has failed to explain what the reserve of $1,500 listed as a filing fee is for and for what purpose and from what source this money comes from. 28. On page 7, PNC has failed to explain what extraordinary services accounted for a charge of $5,000 and has failed to provide the actual services, hours billed, and for what purpose these services were billed for. PNC has failed to provide receipts for any of these transactions and debits, nor have they indicated from what source they debited these moneys from. 29. On page 7, PNC has failed to indicate the reimbursement of $25,000 to the Trust from an initial advance of $25,000. PNC has failed to explain from what source these moneys dated 11/13/01,12/05/01 and 12/17/01 come from and the reason that these moneys were reimbursed. PNC has failed to explain the five month lapse of time from the initial receipt of $25,000 until November 13,2001 and then fails to explain the three payments of reimbursement in vastly different amounts: $20,000, $3,000 and then $2,000. 30. On page 8, PNC indicates under Notes, the amount of $3,231.60 for original note face value of $5,000 but fails to indicate the interest due on this note. 31. On page 8, PNC fails to ~ndicate from what sou_rce the $1,768.40 is from and and failed to list this invested cash on page 3 and a receipt or transaction for this money. 32. On page 9, PNC lists only three months of rent from the Baltimore property. PNC fails to indicate why there is a double amount of $800.00 on 6/15/01. PNC fails to indicate why there is only three months rent listed for this Baltimore property for dates: 6/15/01,7/06/01, and 8/13/01. PNC fails to indicate - where the rents are the $400.00 each month for the period of March 2001 until October 2003. PNC fails to indicate the property in Baltimore ahd its appraised value as part of the estate of Mildred J. Gerber. PNC has indicated in December 16,2002 that this Baltimore property was part of the estate of Mildred J Gerber yet they fail to show where this property is and its value as well as where the rental income is for this Baltimore property. PNC fails to indicate where the $1,600 which they list on page 9 is and to what account this cash has been place and there is no listing of this $1,600 on page 3 or page 8. PNC has failed to show receipts and transactions for this $1,600. 33. On page 33, PNC fails to properly provide receipts or documents for the amounts listed from Blackrock Money Market Lass FD #01 or indicate on what financial amounts this income is generated from. PNC fails to indicate by each month in income and on what amount this income/interest is generated. 34. On page 10, PNC bank fails to provide any receipts for the bills of the Patriot News on 2/26/02 or indicate for how months this bill represents. 35. On page 10, PNC fails .to provide any receipt for the Refund of 2001 for the lodividual Income Tax of 2001. PNC Bank has failed to provide the copy of the 2001 IRS filing for which the $8,437 was refunded from. 36. On page 10, PNC has failed to provide and account for the refund from Sunrise of Glen Ellyn for $2,311.80. PNC fails to provide receipts for this refund. 37. On page 10, PNC fails to provide and account for the refund of $40.57 from AARP or provide a receipt for this refund on 7/02/03. 38. On page 10, PNC has failed to provide and account for the amount of $4.60 from Metlife Inc. Dividend Replacement CheCK. PNC has failed to provide a copy of this Metlife policy and from where this dividend check was generated. 39. PNC fails to provide and properly account for the income from 12/28/01 until 6/04/03 from the Trust of Mildred J Gerber as transfers from income and from where this income is generated. PNC has failed to account for the receipts, statements and transactions as well as has failed to indicate the missing income from March 2001 to November 2001, the missing income for months January 2002, and February, April, May,and July, August, September, October 2003. PNC has failed to provide the source of this income and on what amounts this income has been generated and paid to the Trust of Mildred J Gerber. 40. PNC fails to provide and properly account for the income from 1/17/02 until 5/02/03 on page 10. PNC has failed to provide receipts, transactions, the source of this income and on what amounts this income has been generated and paid to the Trust of Mildred J. Gerber. PNC has failed to indicate the lack of income from the months March 2001 until December 2001. PNC has failed to indicate the lack of income from February 2002, March 2002, September 2002, October 2002 and December 2002... PNC has failed to indicate the lack of income from March 2003, April 2003, and June through October 2003. 41. PNC has failed to show receipts for any of the Military Income listed on page 11 and the source of this Income, transactions and where this income was deposited. PNC has failed to properly account for the differences in income as December 2001,\ January 8,2002 and January 3,2003. PNC has failed to properly explain the lack of military income for the months of March 2001 through November 2001. 42. PNC has failed to properly account and provide receipts for the income on page 11, for the transfer of income for $14,380.45 and the source of this income and the reason for the transfer and from which checking account this money was transferred. PNC has failed to properly account and provide receipts and transactions for the amount of $3,646.76 listed on page 11. PNC has failed to properly account for the two checking accounts which are listed on page 11 and the amounts that are in these two checking accounts listed on page 11. 43. PNC has failed to properly account and provide receipts for the income of social security monthly benefits listed on page 11 and 12. PNC has failed to properly account for the lack of income of SSI income from March 2001 until July 2001, and September 2001. 44. PNC has failed to properly account and provide receipts and transactions for Civil Service Pension for the months listed on page 12. PNC has failed to properly provide accounting for the lack of income for the months of March 2001 until September 2001. 45. PNC has failed to provide receipts and transactions for disbursements of income for George Cla~ser, Certified Copies~ of Court Documents, Mildred Scott for heating repairs, reimbursements to Frederick Gerber for car insurance premium, Donegal Companies, HRH master policy insurance premium, Dutys lock and key, Cumberland County Courthouse, Donegal Mutual insurance and the refund of $378.00 on 7/03/02, P A department of transportation of automobile title, North American Van Lines for $4,598.40, George Clauser appraisal of property on 11/04/02, maid to perfection, mark heckman, reimbursement to gary radabaugh heating, burns - intI. security services and clauser real estate appraisals, mark heckman real estate - professional services, cumberland county courthouse annual filing of guardianship, HRH master policy insurance premium, Borough of New Cumberland and Borough of New Cumberland, SES insurance premiums. 46. PNC has failed to provide receipts and disbursements for UGI utilities for the months of March 2001 through May 2001, and December 2001. PNC has failed to properly provide the lack of payment for UGI utilities for the months of January 2001, February 2002, and January 2003 through October 2003. PNC has failed to provide proper receipts and transactions for the months listed on page 14. 47. PNC has failed to provide receipts and disbursements for UGI for the months listed on page 14. PNC has failed to provide receipts or any payments for the missing months of March 2001 to May, 2001, July 2001, October to December 2001. Missing months of January 2002 to June 2002, and missing months of February 2003 to October 2003. 48. PNC has failed to properly provide receipts for the charges for Claude C Wolfe appraisals. PNC has failed to provide an itemized list of property appraised by C Wolfe for the months of May, June and September 2001. . 49. PNC has failed to properly provide receipts and disbursements for the months not listed for March 2001 to December 2001. Missing bills for the months January to March 2002. Missing bills for the month of February 2003 to October 2003. PNC has failed to provide receipts for the months listed on page 15. 50. PNC has failed to properly provide receipts or disbursements for the missing months of March 2001 to May 2001, September 2001 to December 2001. Missing bills for the months of January 2002 to April 2002, June 2002 to July 2002, September 2002, and October and December 2002. This is for the Borough of New Cumberland Sewer and Trash service. PNC has failed to provide receipts for payments for this section on page 15. 51. PNC has failed to properly provide receipts for payments for Bradley's Lawn Maintenance. PNC has failed to provide for missing months of February 2003 to October 2003. PNC has failed to properly provide a receipt for an extremely large payment of $1,007. 52. PNC has failed to properly provide receipts, and billable hours for legal services from Rhoads & Sinon on page 15. PNC has failed to properly provide the reasons for these legal services. 53. PNC has failed to properly provide receipts for real estate tax payments to Robin Gasperetti on page 15 and page 16 for $4,101.47. PNC has failed to provide the appraisal values for these real estate payments. PNC has failed to provide the lack of payments for real estate taxes for the months of March 2001 to June 2001, January 2002, February 2002, April 2002 to April, 2002, June 2002 to July 2002, October 2002 to December 2002 and from January 2003 to October 2003. 54. PNC has failed to provide proper documents, receipts and transactions for guardian compensation from April 2001 to September 2003 and has failed to provide accounting for the amounts listed by each month especially for the large amounts of March 15,02 and March 17,03. PNC has failed to indicate on what financial amount or what fee schedule these payments were made to PNC. 55. PNC has failed to properly provide receipts and debits, and transactions for payments to Josie Grospe, personal care provider, Sunrise of Glen Ellyn, Betra In Home Care Professional Services, American Red Cross. PNC has failed to provide monthly receipts and records of care for Sunrise of Glen Ellyn and Betra In Home Care. PNC has failed to properly explain the lack of payment to Betra IN Home Care for the months of February 2001 to May 2001, and September 2001 to December 2001 nor have they provided receipts, bills or records of care. 56. PNC has failed to properly provide receipts or payments for Comcast Cable service for the months listed on page 17. PNC has failed to explain the lack of payments for Comcast services for the months of March 2001 to May 2001, August 2001, December 2001. PNC has failed to indicate the termination of Comcast service date. 57. PNC has failed to provide receipts or account for payments to AARP from 6/29/01 to 12/20/02 on pages 17 and 18. PNC has failed to properly account for missing payments to MRP for March 2001 to May 2001, December 2001; January 2002 to March 2002. 58. PNC has failed to properly account and provide receipts for payments to Merit Private ~are or records of thes~ services for payments made on page 18. PNC has failed to properly provide for lack of payments for January 2002, and October 2002 and December 2002. 59. PNC has failed to provide and account with receipts for payments made to Gilliand and Associates, PC for tax preparation nor provide the actual tax preparation from this accountant. PNC has failed to provide or account for any tax preparation services for 2001 and intermittent services in 2002. - 60. PNC has failed to properly provide receipts for services, records of - services with days and hours and records for payments made to Sanders & Warren on page 18. PNC has failed to provide for documents for lack of payment made to Sanders and Warren for February, March April, May, August 2002. 61. PNC has failed to provide receipts for payments made to Lombard Pharmacy, wheelchair services on page 18. 62. PNC has failed to provide receipts for payments to Patriot News on page 18. 63. PNC has failed to properly provide receipts and explanation of direct payment to Jane Heflin for $2,228.62 when PNC was the Guardian of Estate. PNC has failed to account for each of the individual amounts paid to Jane Heflin and for what purposes. 64. PNC has failed to provide receipts and account for payments made to Harrisburg Storage and an inventory list for the property in storage on page 19. PNC has failed to provide for lack of payment for storage fees for the months January 2003 until October 2003. 65. PNC has failed to properly provide copies of each Internal Revenue Service filing for payments made on page 19 for the amounts of $2,379. and failed to provide and copies of filings for 2001 and has not provided any receipts or copies of lack of payments for the year 2001. 66. PNC has failed to properly provide receipts for the P A Department of Revenue for the year 2002 for $818.37 nor have they provided any copies of refunds from the Pa Department of Revenue e for 2002. PNC has failed to properly indicate the lack of payments to PA Department of Revenue for 2001. 67. PNC has failed to proVide copies of payments to Joyner Sports Medicine, Smith Radiology, Verizon on page 19 or any receipts for these payments. PNC has failed to account for two transfers to PNC checking account on page 19. 68. PNC has failed to provide receipts and properly account for payments made to Pauline Wiener, S1. James Hospital, Good Samaritan Hospital listed on page 20 or records of services rendered. 69. PNC has failed to provide receipts for payments made to AT&T, John Sulliavan, Commonwealth Affiliates,PC, Esse Center on page 20. 70. PNC has failed to provide receipts for payments to itself for $105.78 for lamps, timers and camera. PNC has failed to provide pictures taken with the camera. 71. PNC has failed to provide proper receipts for invested cash for the amount $2,199.47 on page 21 and the source of this income and where this money was invested. 72. PNC has failed to properly provide an accounting of how much money was invested in Blackrock Provident Institutional Funds and Non-Proprietary Mutual Fund Expenses and Blackrock Funds Institutional Class Expense Ratios listed in the back of the Estate of Mildred J Gerber estate. PNChas not explained how many shares were invested and on what shares moneys were generated and where these moneys were invested and with what moneys were used to invest into these investments. 73. Finally PNC Bank has not properly provided for not receiving funds from Charles Schwab in March 2001. PNC Bank has not properly provided for funds listed in accounting provided by Frederick E Gerber,lI was taken from the estate of Mildred J. Gerber during the time that they were Guardian of Estate. PNC has not properly listed these moneys taken from the estate of Mildred J. Gerber. WHEREFORE, Marilyn J Gerber, a full beneficiary and the first child and daughter of Mildred J. Cierber, an incapacitated person who was deceased on January 14,2003 respectfully requests that this Court: (a) DENY the request of the Accountant, PNC Bank to confirm the First and Final Account of the estate of Mildred J. Gerber as filed on October 23,2003 by Dave Brown, Trust Officer for PNC Bank and (b) demand a full and accurate accounting including all copies and receipts, documents, debits and transactions as requested by this Petitioner by her said Objections filed by this Petitioner on November ,2003. (c) Surcharge the Accountant, PNC Bank for improperly managing the estate, failure to generate income and for allowing the estate of Mildred J. Gerber to dissipate. (d) asks this Court to enter an order for full discovery including interrogatories and depositions of Dave Brown and other PNC staff members of PNC Financial Advisors as deel1')ed necessary. (e) ask this Court to remove PNC Bank as manager of the estate and successor Trustee of the Estate of Mildred J. Gerber under special circumstances as having abused their powers, mismanagement of the estate and abuse of Mildred J Gerber. (f) asks this Court to FREEZE all of the accounts of the estate of Mildred J. Gerber until a full and complete and acceptable accounting has been completed and entered in this Court. - (g) asks this Court to appoint an independent auditor of this accounting of this estate of Mildred J. Gerber. (h) asks for relief for this Petitioner as ia appropriate and deemed legal by this Court. (i) ask for the attorney fees of Rhoads & Sinon and fees for PNC Bank be __------- /-tu1J AIo, )I-Zd1J I-tji.; reimbursed to the GrantQr,.- . ..----'- erber and her estate that are d"med ..,---.-....---' --.--- merj!o.r:ieUS:" M>, OU - 9&tJ ~- /) siO 08J7:l!n D AJrS AFFIRM THE FOLLOWING EXCEPTIONS TO THE ACCOUNTING FOR THE TRUST OF MILDRED J. GERBER The following are this Petitioner's objections and stated exceptions to the First and Final Account of the Trust of Mildred J. Gerber. 74. PNC has failed to properly account for $269,530.28 on page 3 and account from where these moneys were received from, the source of these moneys and an accounting of these moneys on 10/03/01. PNC has failed to account as to why they received these moneys in October 2001 and not in March 2001 when they were appointed Guardian of Estate by this Court. 75. PNC has failed to account for receiving $25,000 on three different dates < listed on page 3 to reimburse the Trust for advance to Guardianship. These moneys appeared in accounting in the estate of Mildred J. Gerber and PNC does not explain the source of these moneys, from whom and where they were received. PNC does not provide receipts for these moneys. 76. PNC does not properly account or provide receipts for the $596.14 from Charles Schwab on page 3. PNC does not account for where the moneys are from the bulk of the Trust th~t was invested in Charles Schwab by Fred E. Gerber,ll. 77. PNC does not properly account or provide receipts for the $5,327.17 or explain the source of these moneys, and provide receipts for reinvestment of capital gains distribution. PNC does not properly explain where these capital gains originated. 78. PNC does not properly provide receipts for Blackrock Funds Low Duration CERTIFICATE OF SERVICE ff./ AND NOW, this JJ..!:...day of November,2003, I hereby certify taht I have served a copy of the within document on the following by depositing a true and correct copy of the same in the U.S. Mail, postage prepaid, addressed on the Document called the Objections and Exceptions to the Estate and Trust of Mildred J. Gerber, an Incapacitated Person per Decree on March 2001 . Richard Rupp 355 North 21 st Street, Suite 203 Camp Hill, PA 17011 Ms Joanne Christine Rhoades & Sinon One South ~arket Square PO Box 1146 Harrisburg,PA 17018-1146 Jane Heflin 270 North Garfield Street Lombard,lIIinois 60148 DATE:~~~3