HomeMy WebLinkAbout04-04-08 (2)
IV
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYL VANIA
In Re: Estate of Camilla R. Westcott,
Deceased.
Orphans' Court Division
No. 21-05-0491
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This "Stipulation of Counsel for Settlement of Objections" (this "Stipula1ton"), wh~ is-:~ ;;;
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made effective as of the N day of April, 2008, is executed in connection with the audit
STIPULATION OF COUNSEL FOR
SETTLEMENT OF OBJECTIONS
conducted by the Orphans' Court Division, of the Court of Common Pleas of Cumberland
County, Pennsylvania (the "Court") in the above-captioned matter arising from objections filed
(the "Litigation"), by the parties set forth below, being the sole parties having or expressing an
interest by way of pleadings filed of record in the Litigation, with the intention of compromising,
settling, and concluding, finally and completely, the Litigation upon terms acceptable to such
parties.
Recitals
A. Camilla R. Westcott, now deceased ("Camilla" or the "Decedent"), executed a Last Will
and Testament, dated February 17, 1978 (the "Will"), which is a part of the record of this case.
B. Item Seventh of the Will created a testamentary trust (the "Trust") for the benefit of
'William W. Westcott ("William"), as life tenant, and charities to be designated as residuary
beneficiaries.
C. Item Seventh named Commonwealth National Bank to serve, solely, as trustee of the
Trust.
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D. In 1991, by merger and legal succession, Commonwealth National Bank became Mellon
Bank, N.A. ("Mellon Bank").
E. Camilla died on May 19,2005, a resident of Cumberland County, Pennsylvania.
F. The Decedent's son, William W. Westcott, filed a renunciation to serve as a personal
representative of the Estate of Camilla R. Westcott, deceased (the "Estate").
G. Thereafter, Manufactures and Traders Trust Company ("M&T Bank") petitioned to
serve as an Administrator, D.B.N, C.T.A. of the Estate, and was so appointed by the Register of
Wills of Cumberland County, Pennsylvania.
H. M&T conducted an administration of the Estate, and then, on July 27,2007, filed its First
and Final Account of the Estate (the "Account") for audit with the Court.
1. In the Account, M&T Bank proposed distribution of the net residue to Mellon Bank (as
successor to Commonwealth National Bank), to serve as nominated trustee of the Trust created
under Item Seventh of the Will.
J. On August 24, 2007, William, as an objectant, filed "Objections to Statement of
Proposed Distribution" regarding the Account.
K. On August 28, 2007, the Court issued an order appointing Stephen D. Tiley, Esq., of
Carlisle, Pennsylvania, to serve as an auditor (the "Auditor"), to hear the matter and make
recommendations to the Court pursuant to local Orphans' Court Rules.
L. On October 18,2007, Mellon Bank filed a "Reply to Objections, with New Matter" (the
"Reply"). Mellon Bank also filed on that date a "Consent to Serve as Trustee" (the "Consent"),
which further attached a Secretary's Certificate regarding succession.
M. Pursuant to the Auditor's Notice of Hearing, on Friday, November 2,2007, a hearing was
held before the Auditor, who heard testimony from the parties.
N. The Auditor thereafter received Post-Hearing Briefs.
O. The Auditor's time within which to file his Report was extended by Order of Court dated
November 15, 2007, and then again by Order of Court dated February 27, 2008, to March 14,
2008.
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P. The Auditor filed a Report with Recommendations on March 14, 2008 (the "Auditor's
Report"), and provided notice thereof to the parties.
Q. Considering the factual findings of the Auditor and his proposed recommendations to the
Court, which affect the parties in various ways, and desiring to expedite the settlement of the
Litigation in a cost-effective and confidential manner, the parties desire to substitute this
Stipulation and its agreements among the parties in place of the Auditor's Report, and to settle
the Litigation with an approving order of the Court consistent with this Stipulation.
R. The parties are represented by the following counsel, who are authorized by their
respective clients, to enter into this Stipulation on their behalf:
a. M & T Bank, as Executor of the Estate & Successor Trustee of the
Trust:
Roger M. Morgenthal, Esq.
River Chase Office Center, 3rd Floor
4431 North Front Street
Harrisburg, P A 17110
b. Mellon Bank:, as Nominated Trustee:
Neil E. Hendershot, Esq.
320 Market Street, P.O. Box 1268
Harrisburg, PA 17108
c. William W; Westcott:, as Life Tenant of the Trust:
lvo V. Otto, III Esq.
10 East High Street
Carlisle, P A 17013
Provisions
1. The Recitals, including definitions set forth above, are incorporated by reference into the
substantive provisions of this Stipulation.
2. Mellon Bank, N.A., shall withdraw its consent to serve as Trustee of the Trust, and
thereby create a vacancy in the office of Trustee for the Trust.
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3. M&T Bank accepts the office of Trustee for the Trust; and M&T Bank shall be
substituted in the Account for Mellon Bank to receive the net residue of the Estate and to act
thereafter as the Trustee of the Trust.
4. Reasonable costs and counsel fees incurred Mellon Bank shall be paid from the income
of the Trust.
5. Reasonable costs and counsel fees incurred by M&T Bank shall be paid from the income
of the Trust.
6. Fees of the Auditor in the amount of $7,230.00 shall be paid from the income of the Trust.
7. Transcriptionist costs shall be paid, or shall be reimbursed to M&T Bank and to Mellon
Bank in the amounts previously contributed by them, from the income ofthe Trust.
8. The parties authorize their respective officers to execute and deliver such documentation
consistent with this Stipulation, in such forms acceptable to their respective counsel, so that the
Litigation can be concluded consistent with this Stipulation.
9. This Stipulation may be executed by counterpart signature pages, which, when attached
together, shall form one agreement.
10. This Stipulation shall be filed with the Court for its approving Order, which shall be in a
form acceptable to counsel for the parties, and which shall provide for withdrawal from the
record of the Auditor's Report, with a docket notation that this Stipulation was substituted
therefor. The substantial form of such an Order is attached hereto.
11. The filing of this Stipulation shall discontinue the Objections and the Reply filed in the
Litigation.
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Execution
IN WITNESS WHEREOF, counsel for the respective parties have executed this
Stipulation, intending to bind their respective clients, who have authorized such actions,
to be effective on the date of the last such execution.
Witnesses:
Counsel for M&T Bank:
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Counsel for Mellon Bank:
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Neil E. Hendershot, Esq.
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Ivo V. Otto, III, Esq.
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IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
In Re: Estate of Camilla R. Westcott,
Deceased.
Orphans' Court Division
No. 21-05-0491
ORDER OF COURT
AND NOW, this _ day of
, 2008, upon consideration of
the "Stipulation of Counsel to Settle Objections", and upon the joint motion of counsel
who submitted it to this Court for approval, it is hereby ORDERED and DECREED, as
follows:
1. The Stipulation is approved and shall be filed in the record of this matter with the
effect of an adjudication by this Court.
2. The Auditor's Report previously filed in this matter shall be withdrawn from the
record.
3. The Account (as defined in the Stipulation) is hereby confirmed absolutely.
By the Court:
Judge
Sitting in the Orphans' Court Division
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