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HomeMy WebLinkAbout04-0065IN RE: ESTATE OF LORI A BLACKBURN- IN THE COURT OF COMMON PLEAS HREHOVACHAK (POA) ORPHANS' COURT DIVISION CUMBERLAND COUNTY, PENNSYLVANIA LORI A BLACKBURN-HREHOVCHAK, NO. 21-2004-065 PETITIONER ROBERT B. MITINGER, INDIVIDUALLY; ANTHONY G. DeBOEF, INDIVIDUALLY; FRED B. MILLER, INDIVIDUALLY; ROBERT B. MITINGER, ANTHONY G. DeBOEF, FRED B. MILLER t/d/b/a/the LAW OFFICES OF MITINGER & DeBOEF RESPONDENTS RULE WE COMMAND, you that laying aside all business and excuses whatsoever, you be and appear in your proper person before the Honorable Judges of the Court of Common Pleas, Orphans' Court Division at a session of the said Court there to be held, for the County of Cumberland to show cause why Respondents should not respond to Petitioner's Petition filed and dated January 24, 2004. Deadline for Rule returnable extended to May 19, 2004. Wimess my hand an official seal of office at Carlisle, Pennsylvania, this__5th day of May, 2004.__ Mlu;~!oe r l~a n ,hd:~!nuCni~p:CeaDs:l:;!::th~"~,t M o ada y~ [//~r~O~ January, 2006 IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF LORI A. BLACKBURN- : HREHOVACHAK (POA) : : No. 21-2004-0065 LORI A. BLACKBURN-HREHOVCHAK, : Petitioner : ROBERT B. MITINGER, INDIVIDUALLY; : _ ANTHONY G. DeBOEF, INDIVIDUALLY; : :~;: -~ FRED B. MILLER, INDIVIDUALLY; : ~ ~ ROBERT B. MITINGER, ANTHONY G. : --< DeBOEF, FRED B. MILLER : ~ t/d/b/a the LAW OFFICES OF : _~ MITINGER & DeBOEF; and the LAW : ,,-,,~ OFFICES OF MITINGER & DeBOEF : ~ Respondents : RULE TO SHOW CAUSE AND NOW, this ¢~day of~2004, the Court hereby issues a Citation to extend the deadline from frs orig'~a~February 17, 2004 deadline which was continued to April 19, 2004, for Respondentt~Robert B. Mitinger, Anthony G. DeBoef, Fred B. Miller and the Law Offices of Mitinger and DeBoef, to file an Inventory and Accounting with this Honorable Court as per 20 Pa. C.S.A. §5610 while acting as Agent for the Petitioner, and to show cause why Respondents should not respond to Petitioner's Petition filed and dated January 24, 2004. Deadline for Rule returnable extended to May 19, 2004. By the Court IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: : : ESTATE OF LORI A. BLACKBURN- : HREHOVACHAK (POA) : : No. 21-2004-0065 LORI A. BLACKBURN-HREHOVCHAK, : Petitioner : INDIVIDUALLY; ROBERT B. MITINGER, : ANTHONY G. DeBOEF, INDIVIDUALLY; : FRED B. MILLER, INDIVIDUALLY; : ROBERT B. MITINGER, ANTHONY G. : DeBOEF, FRED B. MILLER : t/d/b/a the LAW OFFICES OF : MITINGER & DeBOEF; and the LAW : OFFICES OF MITINGER & DeBOEF : Respondents : STIPULATION TO EXTEND TIME TO RESPOND TO THE CITATION TO SHOW CAUSE Respondents, Robert B. Mitinger, Anthony G. DeBoef, Fred B. Miller and the Law Offices of Mitinger & DeBoef, by and through their undersigned counsel, HEREBY STIPULATE AND AGREE that the deadline for Respondents' response to the Citation to Show Cause, issued by this Court on January 26, 2004, shall be extended from its original February 17, 2004 deadline which was continued to April 19, 2004, to May 19, 2004. ~~ Dated: "t/z./~.~ By: ~ Neil W. Yarn Attorney I.D. Nc. 82278 James, sn~ith, B etterick & Connelly, LLP P. O. Box ~ Hershey, PA 17033 (717) 533-3280 Attorneys for Petitioner, Lori A. Blackbum-Hrehovchak ~ ~//~' P/ B'Y:Edwin A. D. Schwartz ~ Dated: McKissock & Hoffman,-P.C. 2040 Linglestown Road, Suite 302 Harrisburg, PA 17110 (717) 540-3400 Attorneys for Respondents, Robert B. Mitinger, Anthony G. DeBoef, Fred B. Miller, and the Law Offices of Mitinger & DeBoef Dated: Approved by: Honorable George E. Hoffer, P.J. IN RE: TRUST OF LORI A. BLACKBURN- IN THE COURT OF COMMON PLEAS HREHOVCHAK ORPHANS' COURT DIVISION CUMBERLAND COUNTY, PENNSYLVANIA NO. 21-2004-0065 CITATION WE COMMAND, you that laying aside all business and excuses whatsoever, you be and appear in your proper person before the Honorable Judges of the Court of Common Pleas, Orphans' Court Division at a session of the said Court there to be held, for the County of Cumberland to show cause why an Inventory and Accounting should not be filed as per 20 Pa. C.S.A. 5610 while acting as Agent for the Petitioner and related reliet as requested therein. Rule returnable in writing twenty (20) days from the date of service. Wimess my hand an official seal of office at Carlisle, Pennsylvania, this 28th day of January, 2004. /C~l-er~'~ ~Sr~hans Court Division "/ /Cumberland County, Carlisle, PAs My Commission Expires on the 1 t Monday January, 2006 IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: Ti::{LL T OF : No. PETITION FOR CITATIOoN~~,'~ ;: LI - O ~ - O ~ 5 LORI A. BLACKBURN-HREHOVCHAK, : Petitioner : ROBERT B. MITINGER, INDIVIDUALLY; ·: ANTHONY G. DeBOEF, INDIVIDUALLY; : FRED M. MILLER, INDIVIDUALLY; : ROBERT B. MITINGER, ANTHONY G. : DeBOEF, FRED M. MILLER : t/d/b/a the LAW OFFICES OF : MITINGER & DeBOEF; and the LAW : OFFICES OF MITINGER & DeBOEF : Respondents : CITATION TO SHOW CAUSE AND NOW, this~_~ day of ~ ,2004, upon consideration of the Foregoing Petition to Show Cause, a Citation is hereby entered against the Respondents, Robert B. Mitinger, Individually, Anthony G. DeBoef, Individually and Fred B. Miller, Individually, and the Law Offices of Mitinger & DeBoefto show cause why an Inventory and Accounting should not be filed as per 20 Pa. C.S.A. §5610 while acting as Agent for the Petitioner and related relief as requested therein. Rule returnable in writing twenty (20) days from the date of service. , ' : BY THE COURT:  J. IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: : No. : PETITION FOR CITATION : : LORI A. BLACKBURN-HREHOVCHAK, : Petitioner : : ROBERT B. MITINGER, INDIVIDUALLY; : ANTHONY G. DeBOEF, INDIVIDUALLY; : FRED M. MILLER, INDIVIDUALLY; : ROBERT B. MITINGER, ANTHONY G. : DeBOEF, FRED M. MILLER : t/d/b/a the LAW OFFICES OF : MITINGER & DeBOEF; and the LAW : OFFICES OF MITINGER & DeBOEF : Respondents : ORDER AND NOW, this day of , 2004, it is hereby ORDERED and DECREED that: 1. Pursuant to 20 Pa.C.S.A. §5610, Respondents Robert B. Mitinger, Anthony G. DeBoef, and Fred B. Miller and the Law Offices of Mitinger & DeBoef, shall prepare and file an Accounting with this Court within twenty (20) days of the date of this Order for all periods where the Respondents served as an Agent for the Petitioner. 2. Respondents are enjoined until further order of this Court from disposing of any assets or acting in any capacity on behalf of the Petitioner and must return any and all assets that belonged to the Petitioner that are in their possession. 3. Respondents shall produce the files and any copies of all documents in their possession relating to the Petitioner's father, Mr. Blackburn and the Petitioner, including without limitation intended, a copy of Mr. Blackburn's Will, Mr. Blackbum's Federal Estate Tax Return Form 706 and the Pennsylvania Inheritance Tax Return, the Power of Attorney naming the Respondents as Agents and the Charitable Remainder Trust as referenced above. 4. Respondents shall provide a reviewed compilation of all fees charged not limited to the Power of Attorney, but for any ancillary matters that involved Respondents and the Petitioner. BY THE COURT, Jo IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: : No. : PETITION FOR CITATION : : LORI A. BLACKBURN-HREHOVCHAK, : Petitioner : ROBERT B. MITINGER, INDIVIDUALLY; : ANTHONY G. DeBOEF, INDIVIDUALLY; : FRED M. MILLER, INDIVIDUALLY; : ROBERT B. MITINGER, ANTHONY G. : DeBOEF, FRED M. MILLER : t/d/b/a the LAW OFFICES OF : MITINGER & DeBOEF; and the LAW : OFFICES OF MITINGER & DeBOEF : Respondents : PETITION FOR CITATION TO SHOW CAUSE WHY AN INVENTORY AND ACCOUNTING SHOULD NOT BE FILED AS PER 20 PA C.S.A. § 5610 BY THE RESPONDENTS WHILE ACTING AS AN AGENT FOR THE PETITONER AND RELATED RELIEF TO THE HONORABLE JUDGES OF SAID COURT: Petitioner, Loft A. Blackburn-Hrehovchak (the "Petitioner"), by and through her attorneys James, Smith, Dietterick and Connelly, LLP, alleges upon valid information and belief, as follows: THE PARTIES 1. Petitioner is an adult individual currently residing at 26 Stone Run Drive, Mechanicsburg, Pennsylvania, 17050, and formerly residing at 1832 Kings Court, State College, Pennsylvania, 16803. 2. Respondent, Robert B. Mitinger, is an adult individual t/d/b/a the Law Offices of Mitinger & DeBoef (hereinafter "Respondent Mitinger'') with a current business address of 2147 East College Avenue, State College, Pennsylvania 16801. 3. Respondent, Anthony G. DeBoef, is an adult individual t/d/b/a the Law Offices of Mitinger &DeBoef (hereinafter "Respondent DeBoe]") with a current business address of 2147 East College Avenue, State College, Pennsylvania 16801. 4. Respondent, Fred B. Miller, is an adult individual t/d/b/a the Law Offices of Mitinger & DeBoef (hereinafter "Respondent Miller") with a current business address of 2147 East College Avenue, State College, Pennsylvania 16801. 5. Respondent Mitinger, Respondent DeB oef and Respondent Miller are currently practicing law at the Law Offices of Mifinger & DeBoef, with a current business address of 2147 East College Avenue, State College, Pennsylvania 16801 (hereinafter Respondent Mitinger, Respondent DeBoef, and Respondent Miller and the Law Offices ofMitinger & DeBoef shall be collectively called the "Respondents"). 6. The Court has jurisdiction over this matter pursuant to 20 Pa C.S.A. §711 (22) which provides that this Honorable Court shall have jurisdiction over all matters pertaining to the exercise of agents acting under powers of attorney as provided in Chapter 56 of the Pennsylvania Probate, Estates and Fiduciaries Code. 7. Petitioner is filing this petition before this Honorable Court as the principal residing in Cumberland County which is consistent with 20 Pa. C.S.A. §5610 which provides that all accounts shall be filed in the county where the principal resides. THE ALLEGATIONS 8. Petitioner granted Power of Attorney to Respondents (Respondents shall also be called "Agents") when she was incarcerated for the period from June 10, 2002 until January 8, 2004, for charges related to writing false prescriptions (the "Term"). 9. The Term extended for a period of eighteen (18) months. 10. Petitioner is currently on parole and is in treatment for her addictions. 11. Petitioner has standing to file this petition as the grantor thereof and pursuant to 20 Pa.C.S.A. {}5601 (e), Respondents are obligated to exercise the power on behalf of the principal, keep assets separate from those of the Respondents, exercise reasonable caution and prudence in the exercise of such powers and keep a full and accurate record of all actions, receipts and disbursements on behalf of the principal (an "Accounting"). 12. Petitioner has repeatedly called Respondents for an Accounting and any and all documents surrounding their actions as Agent to which Respondents failed to respond. 13. Petitioner has attempted to procure a copy of the Power of Attorney from Respondents to no avail and other related documents relating to the Term. 14. During the Term, Respondents sold Petitioner's personal residence situated at 1832 Kings Court, State College, Pennsylvania for Two Hundred Thousand Dollars ($200,000) and to date, Petitioner has not received a copy of the Agreement of Sale or the HUD relating to said sale. Respondents recently acquiesced to the transfer of Ninety-six Thousand Dollars ($96,000) from the sale to Petitioner, but the balance is unaccounted for as of the date hereof. 15. Respondents requested that Petitioner release them from all liabilities relating to the Term as set forth in the attached Exhibit "A". 16. Respondents did not advise Petitioner to seek separate counsel before executing said release. 17. Respondents administered the estate of Petitioner's father, namely Edward H. Blackburn, Jr. 18. Mr. Blackburn died April 1, 1997. 19. Mr. Blackburn left certain monies to Petitioner in the form of a Testamentary Charitable Remainder Uni-trust (the "Charitable Trust") to which Petitioner was an income beneficiary thereof and a portion of the remainder interest passes to Penn State University (or potentially Sigma Phi Epsilon (the "Fraternity"). It is believed that Mr. Blackburn received an estate tax charitable deduction for the bequest to the Charitable Trust as per §664 of the Internal Revenue Code of 1986, as amended (the "Code"). 20. The Charitable Trust, created in approximately 1994 and funded in 1997, initially paid the Petitioner approximately Five to Six Thousand Dollars ($5-6,000) per month and as of April 30, 2002, the Charitable Trust had assets equaling approximately Five Hundred Forty-five Thousand Dollars ($545,000) as reflected in the attached Exhibit "B". 21. On October 31, 2002 the Charitable Trust had assets equaling approximately Four Hundred Fifteen Thousand Dollars ($415,000) as reflected in the attached Exhibit "C". 22. Petitioner admits having only a limited number of the statements relating to the Charitable Trust and has requested as such from the Respondents to no avail. 23. Code §664(d)(1)(A),(2)(A) provides that a fixed percentage (i.e., the uni-trust amount) must be paid to one or more named persons and although a named charity can benefit, nothing indicates the Charitable Trust paid any distributions to Penn State University or the Fraternity until after Respondents began acting as Agents. 24. The Uni-trust amount fluctuates each year and thus the calculation will be adjusted depending upon market value which naturally would result in the above metric to be reduced as the assets in the Charitable Trust fell, however, Petitioner is desirous of discerning how the remainder beneficiaries (namely Penn State University and the Fraternity) began to receive income distributions as per the attached statement annexed hereto as Exhibit "D". 25. Respondent Mitinger is an alumni of Penn State University as reflected in the attached Exhibit "E" and Petitioner is concerned that Respondent Mitinger may have acted without prudence, but Petitioner admits to not having a copy of the Charitable Trust and thus, the distributions may be appropriate and until further review, Petitioner, although askance at the distributions, desires not to speculate. 26. Petitioner avers that Respondents may have not been cautious or prudent in their actions as Agent for Petitioner irrespective of her current status, whether paroled or incarcerated. 27. Petitioner contends Respondents facially ignored the terms of the Power of Attorney by failing to complete her income tax returns and pay certain bills, thereby exploiting Petitioner's impuissance during her incarceration resulting in certain assets being levied upon and sold. 28. Petitioner will be prejudiced if Respondents do not produce the records, files and inventory and provide an Accounting as per 20 Pa. C.S.A. {}5610 to allow Petitioner not only the ability to remedy her federal income tax status, but also to assist her in reestablishing herself in society as a productive person. 29. Petitioner has advised her Parole Officer, Matthew Johns, of the above tax issues and her intention to remedy any deficiencies. RELIEF WHEREFORE, Petitioner respectfully requests that: 30. The Court order Respondents to be instructed to prepare and file with this Honorable Court an Accounting for all their actions completed, including the sale of the residence, without limitation intended, on behalf of the Respondent as an Agent under the Power of Attorney until the date hereof during the Term in a form that satisfies the requirements of the Probate Code; 31. Respondents not dispose of any assets and must return any and all assets that belonged to the Petitioner that are in their possession; 32. Respondents produce the entire file and any copies of all documents in their possession relating to the Petitioner's father, Mr. Blackburn and the Petitioner, including without limitation intended, a copy of Mr. Blackburn's Will, Mr. Blackburn's Federal Estate Tax Return Form 706 and Pennsylvania Inheritance Tax Return, the Power of Attorney naming the Respondents as agents, and the Charitable Remainder Trust. 33. Respondents provide a reviewed compilation of all fees charged not limited to the Power of Attorney, but for any ancillary matters that involved Respondents and the Petitioner. 34. Such other relief as the Court deems proper. Respectfully submitted, JA E~S, SMITH, DIETTERICK Date: I/J22-/o,* By: ~ /~ Neil W. Yahn Attorney I.D. No. 82278/' 134 Sipe Avenue / Hummelstown, PA 17~_~/ (717) 533-3280 Attorney for Petitioner VERIFICATION I, Neil W. Yahn, Esquire, Attorney for Loft A. Blackburn-Hrehovchak, the Petitioner, verify that the statements made in the foregoing Petition for Citation to Show Cause are true and correct to the best of my knowledge. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. {}4904 relating to u~mlr ( falsification to authorities. Date: CERTIFICATE OF SERVICE AND NOW, this 22nd day of January, 2004, I, Neil W. Yatm, Esquire, do hereby certify that I served a tree and correct copy of the foregoing Petition upon the following below-named individuals by depositing the same in the U.S. Mail, postage pre-paid at Hershey, Dauphin County, Pennsylvania Robert B. Mitinger, Esquire Law Offices of Mitinger & DeBoef 2147 East College Avenue State College, PA 16801 Anthony G. DeBoef, Esquire Law Offices of Mitinger & DeBoef 2147 East College Avenue State College, PA 16801 Fred B. Miller, Esquire Law Offices of Mitinger & DeBoef 2147 East College Avenue State College, PA 16801 Law Offices ofMitinger & DeBoef 2147 East College 3Fvetiue State College, PA ~. ? , ~~ ' I Neil W. Yahn EXHIBIT A GENERAL RELEASE KNOW ALL MEN BY THESE PRESENTS, that I, LORI A. BLACKBURN- HREHOVCHAK, as well for and in consideration of the use of ONE ($1.00) DOLLAR, have hereby remised, released, quit claimed, and forever discharged, and by these presents~ for myself, my heirs, my executors and administrators, do remise, release, quitclaim and forever discharge ROBERT B. MITINGER and ANTHONY G. De BOEF, and the LAW OFFICES OF MITINGER & De BOEF, their heirs, executors and administrators, and their assistants and their employees, of and from all manner of action and actions, cause and causes of action and actions, suits, debts, dues, sum and sums of money, accounts, reckonings, bonds, bills, specialties, covenants, contracts, agreements, promises, variances, damages, judgments, extent, executions, claims and demands, whatsoever in law or equity, or otherwise however, which against the ROBERT B. MIT1NGER and ANTHONY G. De BOEF, and the LAW OFFICES OF MITINGER & De BOEF, their assistants and their employees, I ever had, now have or which I, myself, my heir, executors, or administrators hereinafter can, shall or may have, for, upon or by reason of any matter, cause or thing whatsoever resulting from any actions or activities instituted COMMONWEALTH OF PENNSYLVANIA ) )SS: COUNTY OF ) On this, the day of , 2004, before me, a notary public, the undersigned officer, personally appeared LORI A. BLACKBURN-HREHOVCHAK, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she has executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. GENERAL RELEASE KNOW ALL MEN BY THESE PRESENTS, that I, LORI A. BLACKBURN- HREHOVCHAK, as well for and in consideration of the use of ONE ($1.00) DOLLAR, have hereby remised, released, quit claimed, and forever discharged, and by these presents~ for myself, my heirs, my executors and administrators, do remise, release, quitclaim and forever discharge ROBERT B. MITINGER and ANTHONY G. De BOEF, and the LAW OFFICES OF MITINGER & De BOEF, their heirs, executors and administrators, and their assistants and their employees, of and from all manner of action and actions, cause and causes of action and actions, suits, debts, dues, sum and sums of money, accounts, reckonings, bonds, bills, specialties, · covenants, contracts, agreements, promises, variances, damages, judgments, extent, executions, claims and demands, whatsoever in law or equity, or otherwise however, which against the ROBERT B. MITINGER and ANTHONY G. De BOEF, and the LAW OFFICES OF MITINGER & De BOEF, their assistants and their employees, I ever had, now have or which I, myself, my heir, executors, or administrators hereinafter can, shall or may have, for, upon or by reason of any matter, cause or thing whatsoever resulting from any actions or activities instituted whatsoever, out of handling my affairs during the period of time that I directed the same prior to my incarceration and during the time of my incarceration for paying my bills, administrating my funds, handling my criminal affairs, the sale of my house at my direction, storing my personal propel~ty at my direction, and all other miscellaneous activities in their best judgment. 1N WITNESS WHEREOF, I have hereunto set my hand and seal, this day of ,2003. Signed, sealed and delivered · in the presence of · LORI A. BLACKBURN-HREHOVCHAK COMMONWEALTH OF PENNSYLVANIA ) )SS: COUNTY OF ) On this, the day of , 2004, before me, a notary public, the undersigned officer, personally appeared LORI A. BLACKBURN-HREHOVCHAK, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she has executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. EXHIBIT B Memll l..ynch LOR! A, BLACKBURN 1632 KING COURT STATE COLLEGE, PA 16801 Asset Allocalioo sum~iia~, Cash ] YOUR INA.ClAL ADVISOR: 'YHE. (~RAMEi~ Oeoup (570} 327-6627 -Your Merrill Lynch Office: ONE WEST THIRD ST WILLIAMSPORT PA 17701 Total Val.e as of Aprii'30, 2002 . . Total Vahe Compads6n ~ia $ lhousands) 833~: 909 136 618 60l 545 ' Account No, 888-7~IC50 + 0019361 * May not reflect all holdings S/aiRmen! Information Account Name EDt/ARD It, PLEASE SEE REVERSE SIDE Page 1 of 18 Equities 96% Abcount Type sumin~T of Acc6.~q(s) This I~I~ ValUe LORi A. BLACKBURN 1832 KING COURT STATE COLLEGE, PA 16801 YOUR FINANCIAL ADVISOR: THE i~RAMEi~ GRoup (570) 327-6627 ' " Total Value as of Aprii 30, Z002 $545,068.19. ' '"~ .Your Merrill Lynch Office: ONE W~ST THmD ST WILLIAMSPbRT PA 17701 Ci~ 736 618 601 545 * Equities holdings Statement InformatiOn ~. SUmina]3r of Accdunt(s) Account No. 888-7~C50 Account Name ~a~e EDT4ARD lt. BLACI(BURN.jR CRUT 2 ~o i8 + PLEASE SEE REVERSE SIDE Page 1 of 18 03129/02 TO o4/3o/np ·-.:, .... .:. otalValu6. Ai:count Type This Month Last Month I 1 T/fA " Asset Allocation Sumt;ihry Cash Total Value Comparison (!n-~flmusands) 4% ~ Morrill Lynch LOR! A. BLACKBFJRN 1832 KING COURT STATE COLLEGE, PA 16801 Asset Allocalion Smmimq, Cash 4% May not reflect all holdings yOUR FINANCIAL ADVISOR: THE.~RAMEi~ GROUP (§70} 327-6627:- ' Your Merrill Lynch office: - ONE WEST THIRD ST WILLIAMSPORT PA 17701 Account No, Stalement hfformati0n Total Equities 96% Value as of ApriJ' 30, 2002 ,545,068.19' -: .. Total Value Comparis6n (in $ thousands) ~833-':' 909 736 618 601 545 I I 7-- 888-7qC50 Accounl Name EDt4ARD tt. 8LACI(BURN JR CRUT PLEASE SEE REVERSE SIDE Page I of 18 Sfa [ement Period 03/29/02 TO 04/3o/n~ P~e 2 to 18 Account No. ~. Sumiiia,3~ of Account(s) Account Type ,1 THA · Total - ":' ~: ' .,i. Total Value This MOnth Last Month 5q5,068 601, ;flq 5~5,068 601, lq.q. III I IIIIIII '1il IIII I IIIIII I IIIII I I III till I II IIII II MERRILL LYNCH TRUST CO., FSB TRUS'i'EE OF THE .... : ....... EDWARD lt. BLACKBURN JR CRUT U/A/DATED FEBRUARy 14, !994 Monthly Porlfolio Summary Asset Cas, h/Money Accounts CD s/Eq uivalents Government Securities Corporate Bonds Municipal' Bonds Equities Mutual Funds Options Olher Long Market Value Short Market Value Estimaled Accrued lateresl Debit Balance Net Porl[olio Value Total Account Value As Of 10/3!/2002 YOUR FIHANCIAL ADVISOR: 'THE CRAMER 'GROUP ........... (570) 327~§627 Trust Otticer:PREFERRED ACCESS 800'.513~0742 HEWS 09/30/02 Value % 10/31/02 Vahle '% 25,q91 6 35,911 9 370,3h6 9~ 383,739 91 395,837 ~19,650 ~,673) (%560) 391,16~ ~15,090 income Summary Money Fund Dividends Tax-Exempt Funds Tax-Exempt Interest Reportable Interest - Repodable Dividends Income Not Reported Total Items for Attention $415,090.30 Your Merrill Lynch Office; ONE WESTTHiRD ST '" W!LL!A_MsPQRT PA 17701 This Statement Year-to-Date" 36.26 303.33 399.50 h. 35.76 6,086.75 Message Date No Items For Attention - - Financial Market Indicators :~'~Ui:"i~:USt ;a~d "~si~at'~"Pian~i~g' ~eed~.- Up~-t~..-d~t~. H a~ ........ ......................... ' mMdered~addin"Philanth o '" ' ' ~ ." e yflu ............................................................ .......................................... ...,,...:., . . _. ' ...... ~n~'i~a ..gone!s? Speak with y~ur local Merri!l Lynch-Trustg. . . r. p!c g~ylng to your overall ~ancial ........ ' Th!~ _ tatement Last Stat~m:~n't ' p~evi'~us- Jecialis[ 0r Financial Advisor.' ........ . Three-Month Treasury Bills LonmTerm T easur Bonds 1 .~3[ 1.55[ 1.7~[ + EDWARD lt. BLACKBURN JR CRUT Page Statement Period 4 of 13 1..0!01!o2 TO 10!3!!02 Account No. .-888,74C50 O01026 7841 EXHIBIT D Mm]t'hly Activity Date Transaction ~uantity · .':-. TgUSTMANAGEME,.NTA c0 T:: Description Price Income Cash Principal Cash Other Acliviiy lO/~] Net Total Standing Instructions 11/30 DISTRIBUTION 11/30 DISTRIBUTION lt/30 DISTRIBUTION Monthly Activity D~le' Description Income ATTN: PATRIGIA ROEIGK, ESq. 1601DISBURSEMENT DISBURSEMENT MONTHLY UNITRUST DISTRIBUTION SIGMA PHI EPSILON EDUCATIONAL FDN. ATTN; CHARLES N. ~ItlTE JR. t LORI BLACKBURN THE PENNSYLVANIA STATE UNIVERS SIGHA PHI EPSILON EDUCATIONAL Principal 1,168.68 q,67h.72 2337.~6 116a.68 1168.68 Date Description Income Principal Money Fund Transaclion 10/01 CMA HONEY FItND 10/02CHA HONEY FUND 10/08 CMA HOHEY FUND 10/09 CHA HONEY FUND 10/11 CNA HOHEY FUtID q,675.00CR 150.OODR 2$.00DR 9,390.0ODR h,Sq5.00DR 10/lq CMA MONEY FUND 10/23 i]MA HONEY FLJND 10/28 CMA MONEY FUHD Total Net Total 5.00DR 108.00DR ~,389.00CR 10,38~.00DR q,838.00DR 1q,773.00DR -I- EDWARD II. BLACKBURN JR CRUT Ac~nl mi I'J~. EXHIBIT E Law Ot~ces ot'Mitinger & De Boer Page 1 o£2 , A~Jto Accictents , Title insurance · $~Jp & Fall . Title S~amhes - ~ng~u[ Death , ~t~ ~memems · t~juries, to Ch:tidmn · Residen:~i~ · No Re~ve~ & Commerci~ - No Fee · Ctosi~gs * Feton:ies Wi~is. Estates &. ' Misdemeanors. Trusts , DLI!/Drug · Business La~~ O~fenses Buyitlg!S et~g , Dist~ J~ce CouA · Family Law Diary/Curdy Su~o~A~ept~on 2'~ i~ege Co ~ Ei~AIL US: tonyd~'s~atecoliegeia~,er, com Robert-.: B. Mitinger, Jr. wes born in Greensbur..q, Pennsylvania. He attended The Pennsylvania S;ate Universi~, (B.A., 1962.} (Fraternity: Sigma, Aipha Epsiton). in !961, he was an American end fo: Penn State and was s starting iinebacker for the t963 American Football ' - - ....... ~ his legal education a[: the Universi~¢ of Sa~ Diego ,¢j.D., t966)(Pni Delt~ Phi). He se~/ed in the U. S. Army from 1966 to 1988. From I968 tr, ~ 969 Mitinger practiced law in San Diego, California, as an A~orney for ~he American Foot~atj Lesaue P' avers Associatior.. Jack Kemp, President. ' ~. GreensburG, F's;., was admiEed to the Pennsylvania Bar in 1969 and worked in:the Trust Demanmemt of Southwest Bank. ir~ 197I, Mr.~Mitin~er moved back to State '~hecs, w~ere he h~s srscticed ¢aw emmhas~in~ in Rea~ = * ,s~atu. Corporation, m , ersona! iniu~,. WiNs and ~,¢ Litigation and Famiiy Law. He was a~ instructor a~' ~enn State i~ Business ~e,i Estate Law from !970 to '1994. Mr~ Mitinaer is the Solicitor of the Buiiders Assodation of' C;en~ra~ Pa.. the Sprin¢ Township Zoning Hes~in9 Board and th~ Benner Town~hip W~er Authority. Anthony G. De Bce* was born in Des Moines, iowa. He attended the UniversiB~ of iow~ Communications, with honors, tag3x and received his tega~ education st the University of K~. Schoo~ of Law (J.P.. '~989)(Phi * ~ .......... , Deha Phi'). iVtr. D~ Boer was admibed to the iowa= in 19g0 and the PennsyJv~n s Bar Jn i994. A~eF Working in iowa as an Associate Attorney for Jaw firm ant; as ar~ Assistant District A~orney, he moved to Pennsvivani~h where he http ://w~m,.sta.te ~::ollege. com/mitingerlaw/ 1/20/2004 ~,aw uraces or lvnrmger ~ De Boer' Page 2 of 2 as an Assisiant Distric'~ Attorney in Centre County ti995 to ,99m He was an instruaor in t~e Political Science, Department a{ ' ..... Penn S~ate in 1~96 anc; 1998. Joining Mr, Mitin~e: m I~9~. De Boefpractices i~ ~' *~' .... ~ , ' ~m~na~,= % in ~rlm,na~ arid CMl Litigation, Person~ iniurv, Family Law. Coiiections and ,, isfr~ot ,a~ .... at., ~=armg~. He has se~ed on the Boar~ of Directors member of the Nittany Valiev Trac~( u~uB, an Elks " ..~ ~ . Oi~b Member and a B~r~ Member ChiJ~ren~s C~n~9~ Montgssod ~- Frgd ~. Milie; w~s bom in Tyrone, Psnnsxlv~ni~. H~ attended ihs Psnnsylvani~ Stats University (P.S., Finance !993). He received his teoa~ education at Dl~,,tnso~, School of Law of ~-,, ..... ,, Wn~e at ~cmnson, he pa~icipated in the Municipai Law ~l n~c ~nd was a recipient of the insurance Law Award. After being admi~ed to the Pennsylvania Bar in 1997, Mr. Miller seined as the Judicia~ Law C erk for the Honorable David E. Grine. Centre CounB¢ Judge. from t998 to =u[, ~. beaan practicing law with E,tale, ia,~, ~*--~---'~' ' ~?''F'~?'7",~ ~, ~lv¢, eno ~nmmal Litigation, Wills and Estates, Rea! t~e ¢' , ~ so a, mju,, ~n~,, am4.;, ,a~. M~. Miller nas been a member of ~entr,. County Bar Association and the Wilkinson-Campbell American inn of Cou~ since ! 998. He is s member of the Elks ~' ' ~tub an~ the RotaG, Ciub of T~one. ~entre ~oun~ Rea~ Estat~ Settlements ,~ , Title Searches · Title insurance ' gald~ tone © LazerDro Digital Media Grous, 1999. The Look and Feel of tt~is site are copyright of Lazer~ro. http://w';,~w.st::':.:, :;oiiege.com/z~tingerlaw/ 1/20/2004 IN RE: ESTATE OF LORI A. BLACKBURN- IN THE COURT OF COMMON PLEAS HREHOVACHAK (POA) ORPHANS' COURT DIVISION CUMBERLAND COUNTY, PENNSYLVANIA NO. 21-2004-0065 CITATION WE COMMAND, you that laying aside all business and excuses whatsoever, you be and appear in your proper person before the Honorable Judges of the Court of Common Pleas, Orphans' Court Division at a session of the said Court there to be held, for the County of Cumberland to show cause why ..Respondents should not respond to Petitioner's Petition filed and dated January 24, 2004. Deadline for Rule returnable extended to April 19, 2004 Wimess my hand an official seal of office at Carlisle, Pennsylvania, this 8t__~h day of March, 2004. /Clerk, Orphans Court Division - Xk9~,I · Cumberland County, Carlisle, PA .,~.-c My Commission Expires on the 1st Monday January, 2006 IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: : : ESTATE OF LORI A. BLACKBURN- : HREHOVACHAK (POA) : : No. 21-2004-0065 LORI A. BLACKBURN-HREHOVCHAIC, : Petitioner : : ROBERT B. MITINGER, INDIVIDUALLY; : ANTHONY G. DeBOEF, INDIVIDUALLY; : FRED B. MILLER, INDIVIDUALLY; : ROBERT B. MITINGER, ANTHONY G. : DeBOEF, FRED B. MILLER : t/d/b/a the LAW OFFICES OF : MITINGER & DeBOEF; and the LAW : OFFICES OF MITINGER & DeBOEF : Respondents : RULE TO SHOW CAUSE AND NOW, this _~day of~ , 2004, the Court hereby issues a Citation to extend the deadline from tis original February 17, 2004 deadline to April 19, 2004, for Respondents, Robert B. Mitinger, Anthony G. DeBoef, Fred B. Miller and the Law Offices of Mitinger and DeBoef, to file an Inventory and Accounting with this Honorable Court as per 20 Pa. C.S.A. §5610 while acting as Agent for the Petitioner, and to show cause why Respondents should not respond to Petitioner's Petition filed and dated January 24, 2004. Deadline for Rule returnable extended to April 19, 2004. '4~ ~::~'-~ ~:~'~ :~qLtul~3 By the Court 9 t: Ot~/ 8- ~l~/I,l ~. P.J. IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: : : ESTATE OF LORI A. BLACKBURN- : HREHOVACHAK (POA) : : No. 21-2004-0065 LORI A. BLACKBURN-HREHOVCHAK, : Petitioner : : ROBERT B. MITINGER, INDIVIDUALLY; : ANTHONY G. DeBOEF, INDIVIDUALLY; : FRED B. MILLER, INDIVIDUALLY; : ROBERT B. MITINGER, ANTHONY G. : .:~. DeBOEF, FRED B. MILLER : t/d/b/a the LAW OFFICES OF : MITINGER & DeBOEF; and the LAW : OFFICES OF MITINGER & DeBOEF : Respondents : STIPULATION TO EXTEND TIME TO RESPOND TO THE CITATION TO SHOW CAUSE Respondents, Robert B. Mitinger, Anthony G. DeBoef, Fred B. Miller and the Law Offices ofMitinger & DeBoef, by and through their undersigned counsel, HEREBY STIPULATE AND AGREE that the deadline for Respondents' response to the Citation to Show Cause, issued by this Court on January 26, 2004, shall be extended from its original February 17, 2004 deadline to April 19~.~2004. Dated: 2 /~_~/o q By: ~ ~ ( Neil W. Yahn Attorney I.D. No. 82278 James, Smith, Dietterick & Connelly, LLP P. O. Box 650 Hershey, PA 17033 (717) 533-3280 Attorneys for Petitioner, Loft A. Blackbum-Hrehovchak Dated: ~,~-- ~--.-~.,~ ~,? By:~~~5?~ ~~5 Edwin A~ D'-'~c~ McKissock & Hoffman, P.C. 2040 Linglestown Road, Suite 302 Harrisburg, PA 17110 (717) 540-3400 Attorneys for Respondents, Robert B. Mitinger, Anthony G. DeBoef, Fred B. Miller, and the Law Offices of Mitinger & DeBoef Dated: Approved by: Honorable George E. Hoffer, P.J. SHERIFF'S RETURN - OUT OF COUNTY CASE NO: 2004-00065 0 COMMONWEALTH OF PENNSYLVANIA: COUNTY OF CUMBERLAND HREHOVCHAK LORI A BLACKBURN VS MITINGER ROBERT B ET AL R. Thomas Kline , Sheriff or Deputy Sheriff who being duly sworn according to law, says, that he made a diligent search and and inquiry for the within named DEFENDANT , to wit: MITINGER ROBERT B but was unable to locate Him in his bailiwick. He therefore deputized the sheriff of CENTRE County, Pennsylvania, to serve the within CITATION On March llth , 2004 , this office was in receipt of the attached return from CENTRE Sheriff's Costs: So answers~~~_~ ......... [ ...... ~..: .............. Docket ing 18.0 0 /~%>"~" Surcharge 10.00 R. Thomas Kline Dep Centre County 56.50 Sheriff of Curaberland County .00 93 .50 03/ _ /2004 JAMES SMITH DIETTERICK CONNELL Sworn and ~,ubscribed to before me gQ this ~' ~:~ ~, A.D. '~ ~ ~ ] ~lerm of O~hans- Court ~ ~ SHERIFF'S RETURN - OUT OF COUNTY CASE NO: 2004-00065 0 COMMONWEALTH OF PENNSYLVANIA: COUNTY OF CUMBERLAND HREHOVCHAK LORI A BLACKBURN VS MITINGER ROBERT B ET AL R. Thomas Kline , Sheriff or Deputy Sheriff who being duly sworn according to law, says, that he made a diligent search and and inquiry for the within named DEFENDANT , to wit: DEBOEF ANTHONY G but was unable to locate Him in his bailiwick. He therefore deputized the sheriff of CENTRE County, Pennsylvania, to serve the within CITATION On March llth , 2004 , this office was in receipt of the attached return from CENTRE Sheriff's Costs: So answe~.~' Docketing 6.00 Out of County O0 Surcharge 10. O0 R. Thomas Kline ~ ~ ~ i~i, {~, .00 Sheriff of Cumberland Caunt~,i'~'~' .00 16 . 00 03/11/2004 JAMES SMITH DIETTERICK CONNELL Sworn and subscribed to before me this day of '%~1 A.D. SHERIFF'S RETURN OUT OF COUNTY CASE NO: 2004-00065 O COMMONWEALTH OF PENNSYLVANIA: COUNTY OF CUMBERLAND HREHOVCHAK LORI A BLACKBURN VS MITINGER ROBERT B ET AL R. Thomas Kline , Sheriff or Deputy Sheriff who being duly sworn according to law, says, that he made a diligent search and and inquiry for the within named DEFENDANT , to wit: MITINGER & DEBOEF LAW OFFICES but was unable to locate Them in his bailiwick. He therefore deputized the sheriff of CENTRE County, Pennsylvania, to serve the within CITATION On March llth , 2004 , this office was in receipt of the attached return from CENTRE Sheriff s Costs: So answers-_ .... Docketing 6 00 ~ ....... ]~i~ ...... Out of County .00 -~~ Surcharge 10.00 R. Thomas Klin~ .00 Sheriff of Cumberland County .00 16.00 03/11/2004 JAMES SMITH DIETTERICK CONNELL ~0, ~ .... Sworn and subscribed to before me this ~,'T~ day of Z~¢~ A.D. / C1 SHERIFF'S RETURN - OUT OF COUNTY CASE NO: 2004-00065 O COMMONWEALTH OF PENNSYLVANIA: COUNTY OF CUMBERLAND HREHOVCHAK LORI A BLACKBURN VS MITINGER ROBERT B ET AL R. Thomas Kline , Sheriff or Deputy Sheriff who being duly sworn according to law, says, that he made a diligent search and and inquiry for the within named DEFENDANT , to wit: MILLER FRED B but was unable to locate Him in his bailiwick. He therefore deputized the sheriff of CENTRE County, Pennsylvania, to serve the within CITATION On March llth , 2004 , this office was in receipt of attached return from CENTRE Sheriff's Costs: So answers~_~_-~ Docket ing 6.00 . ~_~? ~...~J~.-~J~ ~_~~-- ,-~ J~-~ ~--~ Out of County .00 Surcharge 10.00 R. Thomas Kline - .00 Sheriff of Cu~er~and County .00 16.00 J~ES SMITH DIETTERICK CO,ELL Sworn and subscribed to before me Z this J day of / Clerk of O~hans Court[/~ ~ In The Court of Common Pleas of Cumberland County, Pennsylvania RE: Trust of Lori A. Blackburn-Hrehovchak VS. Robert B. Mitinger et al SERVE: Robert B. Mitinger No. 04-65 orphans Now, January 30, 2004 , I, SHERIFF OF CUMBERLAND COUNTY, PA, do hereby deputize the Sheriff of Centre County to execute this Writ, this deputation being made at the request and risk of the Plaintiff. " Affidavit of- Servi¢~ ow,: ~rd~_ > : ~- 20 o'f at 7.'?T- o'clock //~ M. served the a_. / ~ copy of ~e ol'i~nal ;~/~ ~ ~d made ~own to /~/F &/~ ~ ~ r ~ ~ ~ ~e contents ~ereof. So answers, Sheriff of County, PA COSTS Sworn and subscribed before SERVICE methis )2. day of /~rq?'x ,2004 . MILEAGE In The Court of Common Pleas of Cumberland County, Pennsylvania RE: Trust of Lori A. Blackburn-Hrehovchak VS. Robert B. Mitinger et al SERVE: Law Offices of Mitinger & DeBoef No. 04-65 orphans Now, January 30, 2004 , I, SHERIFF OF CUMBERLAND COUNTY, PA, do hereby deputize the Sheriff of centre County to execute this Writ, this deputation being made at the request and risk of the Plaintiff. '::::' Sheriff of Cumberland County, PA ~, !:, , n Affidavit of Service within a ~C copy of the original So answers, Sheriff of County, PA Sworn and subscribed before ~iLREV~k~.~ ........~ $ this ~, O__~,,_- . ~,,,~.~.._ ~FIDA~T I ~ ~ ~ ~ub~ I I ~~m~u~ I I ~y In The Court of Common Pleas of Cumberland County, Pennsylvania · RE: Trust of Lori A. Blackburn-Hrehovchak VS. Robert B. Mit inger et al SERVE: Fred B. Miller No. 04-65 orphans NOW, January 30, 2004 , I, SHERIFF OF CUMBERLAND COUNTY, PA, do hereby deputize the Sheriff of centre County to execute this Writ, this deputation7 being., made a~,..~, the request and risk of the Plaintiff. · -- Sheriff of Cumberland County, PA · ~,~:, z Affidavit of Service Now, ,~'Y~ C ,20.~ ~/, at ~', '?T- o'clock //~t M. served the within upon ~,,.f ~d made ~own to ~4/[ &/~ ~ F ~m ~ ~e contents thereof. So answers, Sheriff of County, PA COSTS Sworn a,nd_~!abscribe~ before i ~ SERVICE met,his [2-11/day°f i}~t0ff/~-C~t,20 ~(/ ~LEAGE ~ ~[~~. ~~ ~ ~FIDA~T In The Court of Common Pleas of Cumberland County, Pennsylvania 'RE: Trust of Lori A. Blackburn-Hrehovchak VS. Robert B. Mitinger et al SERVE: Anthony G. DeBoef No. 04-65 orphans Now, January 30, 2004 , I, SHERIFF OF CUMBERLAND COUNTY, PA, do hereby deputize the Sheriff of Centre County to execute this Writ, this deputation being made at the request and risk of the Plaintiff. Sheriff of Cumberl~d Co~, PA ~:;, '.:~:: Affida~.t of Semite Now, ~ ,200~ ,at ~.~?[ o'clock ~ M. se~edthe ~na made ~own to t~P~r L/& ~ ~4 ~ ~ oontent~ thoroof. So answers, Sheriff of County, PA COSTS Sworn and subscribed before , SERVICE me this 12r~day of [~/(/3¢/~.[,~, 20 ~)<~. MILEAGE , ~ I ,-i~ AFFIDAVIT IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: : : ESTATE OF LORI A. BLACKBURN- : HREHOVACHAK (POA) : : No. 21-2004-0065 LORI A. BLACKBURN-HREHOVCHAK, : Petitioner : ROBERT B. MITINGER, INDIVIDUALLY; : ANTHONY G. DeBOEF, INDIVIDUALI,Y; : FRED B. MILLER, INDIVIDUALLY; : ROBERT B. MITINGER, ANTHONY G. : DeBOEF, FRED B. MILLER : t/d/b/a the LAW OFFICES OF : MITINGER & DeBOEF; and the LAW : OFFICES OF MITINGER & DeBOEF : Respondents : PRAECIPE TO WI.~_ RAW Please withdraw, with prejudice, the Petition tbr an Inventory and Accounting with this Honorable Court filed in the above-caption'~t.~te~ ~ ~Attorne~y I.p./Nc~. 82278t ~ James, Smitl~, DietterickJ& Co melly, LLP i -' i P: o: 6 1o / ~i i~ ~ ; _z~ Hershey, PA~, 17033 :~' ~ '~' 5~ (717) 533-328'0 Attorneys for Petitioner, Lori A. Blackbum-Hrehovchak CER TIFICA TE OF SER VICE I, NeiI W. Yahn, Esquire, do hereby certify that I served a tree and correct copy of the foregoing Praecipe to Withdraw upon the following below-named individual by U.S. Mail this 26~ day of July, 2004. SERVED UPON: Edwin A. D. Schwartz McKissock & Hoffman, P.C. 2040 Linglestown Road, Suite 302 Harrisburg, PA 17110 (717) 540-3400 Attorneys for Respondents, Robert B. Mitinger, Anthony G. DeBoef, Fred B. Miller, and the Law Offices of Mitinger & DeBoef Nell W. Yahnt Esquire Attorney ID #!2278