HomeMy WebLinkAbout05-27-08
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA
IN RE:
Orphans Court Division
Loy T. Hempt
No. 21-77 - 231 c:?
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ANSWER TO GERALD L. HEMPT EXCEPTIONS _: ,':I; ~~
TO THE APRIL 16, 2008, OPINION AND ORDER OF CO~~~
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The following answer to exceptions of Gerald L. Hempt fil~ to
the April 16, 2008, Opinion and Order of Court is made by Joel R.
Zullinger, Attorney for W. Robert Mark, Forrest H. Mark and Steven
E. Mark (hereinafter called "Mark Bros."):
General Statement
As to all of the exceptions filed by Gerald L. Hempt, it 1S
the position of the Mark Bros. that the Court should deny all of
the exceptions. Considering all of the exceptions in the case law
cited by Gerald L. Hempt, we remind the Court that there is one
basic and irrefutable fact in this case:
Gerald L. Hempt as
trustee sought to further his own interest to the detriment of the
Kalbach and Mark interests. Proof of the lengths to which he went
in this regard is established in the various letters from his
attorney, Robert Freedman, which were placed in evidence. In
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addition, Attorney Freedman's objectivity in representing the
trustee was reduced to the point of nonexistence when he admitted
at the auditor's hearing that he also represented at the same time
Gerald Hempt individually, Hempt Brothers, Inc., and George Hempt.
For this conduct the actions of Gerald L. Hempt should not be
allowed to stand.
The Court could effectively dismiss all of
Gerald L. Hempt's exceptions by finding upon further review that
Gerald L. Hempt did act in bad faith. However, even if the Court
does not so find, all of the exceptions should be dismissed for the
reasons set forth herein.
Exception No. 1 - Removal of Gerald L. Hempt as Trustee
The Court was correct in removing Gerald L. Hemptj however,
even if the Court adopted the exception to the conflict of interest
rule, the trustee still is subject to the fundamental fiduciary
duty of treating all beneficiaries fairly. This he did not do in
that he sought to further his own interest above that of the Mark
and Kalbach interests without ever asking them their opinion.
Exception No. 2 - Appointment of Substitute Trustee
It is our understanding that Orrstown Bank has refused to act
as substitute trustee and therefore this objection appears mute.
Exception No. 3 - Surcharqe of Gerald L. Hempt for Distributions
Made to Jean Hempt
Again, Gerald L. Hempt had a fiduciary duty to all
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beneficiaries and every dollar that went to Jean Hempt's
guardianship account was not available to the Kalbach interests.
While the various tax calculations are interesting, the purpose of
the surcharge is to make the trust whole. If Gerald L. Hempt were
not surcharged, how would that be possible?
The alternative argument made on behalf of Gerald L. Hempt
that any funds to be refunded to the trust should come from Jean's
guardianship account is inappropriate in this case. The Court, at
Gerald L. Hempt's urging declined to accept the auditor's
recommendation as to division of assets at Jean's death since it
went beyond the scope of his duties. Similarly, were the Court to
grant this portion of Gerald's argument, it would be going beyond
what is necessary to resolve the objections to the account.
Gerald's recourse would be to petition the Court as Jean's guardian
to permit such paYment to be made. This would also give the Mark
Bros. a forum to request, at the very least, that one of them or a
bank trust department be named co-guardian for Jean's estate, which
was essentially the position that existed when their mother and
uncle Max Hempt acted as co-guardians of Jean's estate.
Exception No.4 - Surcharqe for Attornev Freedman's Fees
Gerald L. Hempt did not hire Attorney Freedman to act solely
for his duties as trustee, but also to represent him personally as
well as Hempt Bros. Inc., and his brother, George Hempt. Again,
Gerald L. Hempt had a fundamental fiduciary duty to treat all
beneficiaries fairly. Gerald attempted to gain greater control of
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Hempt Brothers and Valley Land Company and cut the Kalbachs
entirely out of these holdings and limit the Mark Bros. holdings in
these assets by dividing the trust into three trusts. A reasonable
man, when charged with a duty to view the interest of all fairly,
and not give anyone an undue advantage, would not seek to do just
the opposite.
Exception No. 5 - Division of the Trust
Whether the stock in Hempt Brothers, Inc., and Valley Land was
or was not correctly valued does not reflect the underlying issue,
which is, did Gerald L. Hempt in dividing the trust, act in the
best interests of all three families as beneficiaries. How could
he have, when he set out to seek his own objective and never even
asked the Mark Bros. or Kalbachs what their objectives were in
these assets? In the absence of case law interpreting Section 7191
of the Probate, Estates and Fiduciaries Code, it is difficult to
believe that the legislature would have envisioned a trustee to use
Section 7191 in such a way as to gain advantage over the other
beneficiaries.
Conclusions
For the reasons set forth above, the Court's Opinion and Order
dated April 16, 2008, should be upheld in all respects. In
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addition the Court may wish to reconsider its findings that Gerald
L. Hempt acted in good faith in his duties as trustee.
Respectfully submitted,
ZULLINGER DAVIS, PC
el R. Zu li
Supreme Court
14 North Main
Suite 200
Chambersburg, PA 17201
717-264-6029
Attorney for Mark Bros.
Dated May 27, 2008
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CERTIFICATE OF SERVICE
I certify that I am this day serving a copy of the foregoing
document by first-class mail, postage prepaid, to the persons
below, addressed as follows:
Daniel L. Sullivan, Esq.
METTE, EVANS & WOODSIDE
3401 North Front Street
P. O. Box 5950
Harrisburg, PA 17110-0950
Donald Kaufman, Esq.
McNEES, WALLACE & NURICK
100 Pine Street
P. O. Box 1166
Harrisburg, PA 17108-1166
Kimberly M. Colonna, Esq.
100 Pine Street
P. O. Box 1166
Harrisburg, PA 17108-1166
Dated May 27, 2008
Joel R.
reme Court
4 North Main
Suite 200
Chambersburg, PA 17201
717-264-6029
Attorney for Mark Bros.