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HomeMy WebLinkAbout01-22-09John J. Krafsig, Jr., Esquire Attorney at Law Attorney I.D. #06840 2921 North Front Street Harrisburg, Pennsylvania 17110 Telephone: 717-236-2109 IN RE: ESTATE OF IN THE COUF:T OF COMMON PLEAS OF WILMA C. BROWN, deceased Date of Death: 1/24/2006 CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION FILE NO. X106-00232 ti . .., ~._. - t i N -- , -- PETITION TO AUTHORIZE DISTRIBUTION ~'` PURSUANT TO FAMILY SETTLEMENT AGREEMENT '~~~~ ~ - ~~ IN ACCORDANCE WITH 20 PA. C.S.A. X3323 _~'~=o _._. _'"->= w TO THE HONORABLE, THE JUDGES OF THE SAID COURT: The Petition of Dr. Michael L. Sams, E~:ecutor of the Will and the Estate of Wilma C. Brown, hereby avE~rs as follows: 1. The Petitioner is the Executor of the Will and Estate of Wilma C. Brown. 2. The decedent died testate on January 24, 2006, a resident of Cumberland County, Pennsylvania, leaving a Will dated October 5, 1999, a copy of which is attached hereto and marked as Exhibit "A." Said Will was dully F~robated on June 15, 2006 in the Office of the Register of Wills of Cumberland County, Pennsylvania, to File No. 2006-00232. 3. The Will provided inter ali~i, for an equal distribution of the residuary estate to her threE~ grandchildren, - 1 - `r, Charles Lorenz, Sherry Lorenz and Alexander LorE~nz. Also, all personal property set forth in the said decedE~nt's Will was previously disposed of prior to her demise, exce~~t for an old 1989 automobile bequeathed to her daughter, Debbie Lorenz, which is acknowledged in her Release, Exhibit "F." 4. The decedent was predeceased by her spouse, Arthur L. Brown, Sr., who died March 31, 1995, survived by the decedent, his wife, Wilma C. Brown, and his chi]_dren, Debbie Lorenz and Arthur L. Brown, Jr. and the said thrE~e grandchildren herein set forth in paragraph 3. 5. The decedent for personal re~isons set forth in her Will, disinherited her son, Arthur L. Brown, Jr., and made a limited bequest to her daughter, Debbie Lorenz.. 6. The fair market value of the residuary estate is in the sum of $414,445.33, less expensE~s of $103,445.33 or present sum of $311,000.00. By reason of the attachment of the Family Agreements, Exhibit "B", acknowledges an additional $311,000.00 of true assets of the Estate were lo;~t unfortunately by Charles Lorenz, former Power of Attorney for t:he decedent, and which had led to the necessity of the proposed F~~mily Agreement. 7. Your Petitioner takes the po:>ition and all three residuary beneficiaries agree, pursuant to the attached Family Agreements, that the submitted Family AgrE~ements are in the best interest of all and provide important bE~nefits and final resolution of an appropriate distribution and considerations to - 2 - _ ` all three beneficiaries. 8. Because of the Plan of Distr~Lbution expressly set forth in said attached Family Agreements, Exhibit "B", there are no objections by any beneficiaries or person: in interest in challenging the assets, expenses, costs and amouYits made for dis- tribution. 9. The said beneficiaries by their executed Agreements, fully acknowledge and recognize a number of sub- stantial problems that arose during the administ~°ation of the Estate, requiring an inordinate amount of time ~~nd effort by the Petitioner and Counsel for the Estate, to wit: (a) Attached are three lettE~rs sent to the Office of the District Attorney of Cumberland County, Exhibit "C," requesting his review of the actions of the said Charles Lorenz, Power of Attorney and also acknowle~~gement from his office. (b) Also notice to Pennsylv~~nia Department of Revenue, Exhibit "D" regarding the Inherit=ance Tax situation for their assessments, as to what action, ii` any, would be taken by either the Office of the Office of District Attorney or the Pa. Dept. of Revenue, which none was provided, leaving Petitioner and Counsel to craft what is beliE~ved to be the most reasonable and responsible solutions, ;since the said Charles Lorenz is presently incarcerated at t:he Albion State Prison on an unrelated charge by sentence from the Cumberland - 3 - County Court, for which repayment or immediate restitution for all practical reasons, practically nil, ~iiththe Department of Revenue response. (c) There was important and pressing reasons to preserve and sell real estate assets in Florida, which required the obtaining of probate in Florida to secure the sale of real estate owned by the decedent, ~~s well as the payment of numerous delinquent real estate taixes not paid by the said Power of Attorney, the results nE~tted the Estate approximately $39,000.00 after the deduction of all costs, taxes and expenses incurred. (d) Due to the failure of the Power of Attorney to file a 2003 Personal Income Tax F:eturn, a CPA was required to assist the Estate to abate tree $36,000.00 deficiency tax with penalty and interest assessed for the failure to file the said return. (e) The disinherited son, Arthur L. Brown, Jr., made, what was believed to be an unfounded claim in the sum of $220,000.00, a copy of the claim, is attached, Exhibit "E," which required considerable effort to refute and dispute the unfounded allegations, by obtaining numerous documentations of financial records to further preserve assets. N.B. The claim, which was reported in 2006 and attached hereto is a notice, given of intent to present this Petition, in which the said Arthur L. Brown, Jr. signed the - 4 - acknowledgement, waving any further claim against the said Estate. 10. Full disclosure of the fees, costs and dis- bursements, including the payment of Inheritance Tax was made to the said beneficiaries. Additionally Inheritance: Tax was paid in the amount of $11,736.98. Pursuant to the direction of the Pa. Dept. of Revenue, part of the plan as to th,e tax restitution of moneys actually owed by the said Charles Lorenz, would be made every six (6) months to the Pa. Dept. of Revenue, as set forth in the said Family Agreement, Exhibit "B." That there are no objection~~ to the plan, fees, costs and expenses, as acknowledged by the said executed Family Agreements of the said beneficiaries, Exhibit "B." 11. That the parties in interest. have agreed that all issues are resolved and do not require any testimony or any further formal notice of the proposed distribution, and expressly waive the same per the attached Family Agreements, Exhibit "B." 12. The names and addresses of tree beneficiaries are: (a) CHARLES LORENZ - No. GZ-•9545, SCI-Albion, 107745 Route 18, Albion, Pennsylvania 16475-•0001 (b) SHERRY LORENZ - 1 Forney Drive, Lititz, Pennsylvania 17543 (c) ALEXANDER LORENZ - 442 E9roadway, Augusta, Kansas 67010 N.B. The personal property bequeathed to - 5 - Debbie Lorenz is also reflected in her attached Release, Agreement, Exhibit "F ," which she has received in kind. 13. All beneficiaries are of age and are subject to the jurisdiction of the Court, having executed the Family Settle jurisdiction of the Court, having executed the Family Settlement Agreements, Exhibit "B," after the dea~uction of the escrow of $7,500.00 set forth therein per paragraph (c), for the proposed distribution to respective parties in the plan as follows, to wit: (a) SHERRY LORENZ - $124,07~~.47 (b) ALEXANDER LORENZ - $179,421.51 (c) CHARLES LORENZ - None 14. The Petitioner believes that the Family Settlement Agreement, Exhibit "B," should be a~~proved, as the Agreement provides for the most equitable, fair ~~nd just resolu- tion of the involved complex issues that were created in this matter. 15. Additionally, the Agreement ~>rovides for the treatment of all property taken, including the rE~alistic method pursuant to the Pennsylvania Department of Revenue as to future Inheritance Tax on the monies subject to restitution by the said Charles Lorenz. 16. Approval of the Family SettlE~ment Agreement will also remove the uncertainty which exist witYi any litigation and alleviates the need to continue the concerns of litigation as to the respective share of each beneficiary and the said parties in interest. 17. In accordance with 20 Pa. C.S.A. §3323, - 6 - settlement or compromise controversies concerning estates are favored by the law. 18. The Petitioner therefore requests your Honor- able Court to approved the attached Family Settlement Agreements pertaining to the manner and method and the amounts of distribu- tion regarding each named beneficiary. 19. All named parties in interest have been notified of the Petition and intent to file the F~etition and to make distribution in accordance with the said Family Settlement Agreements and to discharge your Petitioner and. Counsel for the Estate from any further duties or obligation~~ for the Estate, other than the filing of the Final Estate Fiduciary Tax Returns. Further, that there being no further pursuant of the alleged claim of Arthur L. Brown, Jr., that distribution of the $2,500.00 escrow fund shall be additionally made to the beneficiaries with appropriate credit to Charles Lorenz relating to the same. Attached hereto is a copy of the notice sent to the three (3) residuary beneficiaries, Exhibit: "G" informing them the said Petition will be filed by no latez• than January ~_, 2009 with the Register of Wills of CumbE~rland County. WHEREFORE, Petitioner respectfully z~equests your Honorable Court to enter an Order, directing treat the Family Settlement be approved and that distribution k~e made to each of the named beneficiaries, being Sherry Lorenz, $124,078.47, - 7 - and Alexandra Lorenz, $179,421.51. That ancillary relief additionally be granted regarding the direction of the payment of all taxes set forth in this Petition and direct the discharge of the Petitioner and Counsel for the Estate of any further responsibility for the administration of the Estate of the said Wilma C. Brown. Respectfully submitted, 1 hn J. Kr f i r E q ire ttorney f r Estate of h Estate of Wilma C. Brown 2921 North Frant Street Harrisburg, Pennsylvania 17110 Telephone: 717-236-2109 Attorney's I.D. #06840 Dated: January /J~'~ 2009 - 8 - - ~ - `. LAST WILL AND TESTAMENT of WTT,MA C. BROWN I, Wilma C. Brown, of Cumberland County,,Pennsylvania, being of sound mind, memory and understanding, do hereby declare this to be my Last Will and Testament, revoking all other Wills and Codicils heretofore, executed by me. 1. I direct that, all my just debts and the expenses of administration of my estate be paid by my Executor as soon atfter my death as may be conveniently done. 2. I direct my Executor to pay inheritance taxes and all similar taxes, including state, federal and local succession taxes, out of the pz~incipal of my estate, so that all legacies and devises hereunder shall be free of tax. 3. I wish to give special gifts as stated in the addendum to this will. 4. For reasons known by him, I am excluding my son, ARTHUR L. BROWN, JR., from any ;hare of my ~}~, estate . •~"• L~. n 5. The remainder of my estate including my home, its furnishings, fny Roseville vase, and 4~atches should by sold by my executor and the monie:~ distributed in equal shares to my grandc}-ildren -• SHERRY L. LORENZ, CHARLES A. LORENZ, and ALEXAr~DER L. LORENZ; if any of them predecease me, I devise his or her share to the other survivors. If any of these beneficiaries is a minor at thE~ time of my death, my Executor shall create a trust in the name of the beneficiary which will contain the child's share of my estate. The tru:~t will be for the purpose of pursuing a post-secondary education. 1 EXHIBIT "A" a 6. I hereby name and appoint Michael L. Sams, D0, as Executor of this my Last Will and Te~~tament; if, for any reason, he cannot serve in tr~is capacity, he may appoint someone else to assist. him. I further direct that my Executor be permitted to serve without bond and without any intervention of any court except as is required by law. 7. If any individual named in this Will in any manner, directly or indirectly, contests or attacks this Will, or any of its provisions, any share or interest in my estate given to the contesting individual under this Will. is revoked and shall be disposed of in the same manner provided herein as if that contesting individual had predeceased me without issue. 8. It is my desire upon death to be cremated and my ashes scattered at sea. IN WITNESS WHEREOF, I, Wilma C. Bro n, hez~eunto set my Q~~, ~ ~f? hand and seal this ~ ~J~ day of ~ r 1999 . ~' `~ `U ' Wilma C. Brown Signed, sealed, published and declared by the above Testator, Wilma C. Brown, as her Last Will and Testament, in the presence of us, the subscribing witnesses, who at her instance and request, and in her presence and t:he presence of each other, have hereunto set our hands the day and year aforesaid. ~~ ~ Cl I -QS(~ o f j ~S6 Z I t Q c> . b-U ~ ~) 2 ti COMMONWEALTH OF PENNSYLVANIA: COUNTY OF CUMBERLAND I, Wilma C. Brown, having been duly quali:Eied according to law, do hereby acknowledge that I signed anc~ executed the foregoing instrument as my Last Will, that I-signed it willingly, and that I signed it as my free and voluntary act fo the purposes therein expressed. Sworn or affi.med to and acknowledged bef~~re me this ~ ,~_ day of ~ 1999. 0 Wilma C. Brown Notary Pub My commissi n expires: ~e~ Nota.ri;~! S~~I CsrCl!f :~~ .1. !;c~rr, Pdotary PuLlic F'i:~r1`!iJ~ll ~1'!/{:,.r,~hll);;i~~rld l~0Ull1y t.4y ~,;;;nrrr!a;.:io~~ i;xE,irc•; July 26, 2003 3 ti J• _ _/ .~" r COMMONWEALTH OF PENNSYLVANIA: COUNTY OF CUMBERLAND We,~'`~p.~~•-, e. V ~' l ~d-• ~~~ ~/1 the witnesses whose names are Csi~gned to the a tached instrument, consisting of five typewritten pages and dated. , 1999, being duly qualifed according to law, do depose and say that we were present and saw Wilma C. Brown sign and execute the instrument as her Last Will; that it was signed willingly and executed as a free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses; and that to the best of our knowledge the Testator was at that time 18 years or more of age, of sound mind and under no contraint or undue influence. r~`1 c Sworn or affirmed to and subscribed to before me by `rj•~~ and ,, /?]~~ J, witnesses, this f~"~ - da o f g 9 , Witness ,.~<~ Witness Notary Publi My commissi expires: ,h;;; ' 4 _ ~= ADDENDUM 'I'O THE LAST WILL AND TESTAMENT OF WILMA C. BROWN 1. To my daughter, DEBBIE D. LORENZ: a. all candlesticks and holders including caps contained in hutch b. all plates and bowls contained in hutch c. good china Qj~,~ d. crystal ~ r e. silverware f. plates, bowls and relish dish g. Fostoria cream and sugar sets h. chocolate and teapot set i. cup and saucer from England ~. all pictures k. automobile 1. ring from mother-in-law ,and family diamonds 2. To my grandson, CHARLES A. LORENZ: a. my engagement and wedding rings 3. To my grandson, ALEXANDER L. LORENZ: a. Hummel candleholders and green ring with diamond on each side of stone 9. To my granddaugher, SHERRY L. LORENZ: a. pearls, chain with diamond b. pictures drawn by her c. everyday dishes d. perfume and hand lotion containers as well as contents 5 w IN RE: ESTATE OF IN THE COURT' OF COMMON PLEAS OF WILMA C. BROWN Date of Death: 1/24/2006 CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ~ FILE NO. 2006-00232 FAMILY SETTLEMENT AGREEMENT AND COMPLETE GENERAL AND INDIVIDUAL RELEASE KNOW ALL PERSONS BY THESE PRESENTS, that I, SHERRY LORENZ , presently of 1 Forney Drive, Lititz Pennsylvania 17543 , as a beneficiary of the above mentioned Estate hereinafter ref erred to as the "Releasor" who with the intent -to legally bind myself, my respective heirs, representatives, succ<~ssors assigns executors and administrators, do execute this Rele~~se in favor of myself as the beneficiary of the ESTATE OF WILMA C. BROWN, and individually, and my heirs, executors, administrators and assigns, as follows: (a) I hereby voluntarily and knowingly release and discharge the Executor, Michael L. Sams and John J. Krafsig, Jr., Esquire, Attorney for the ESTATE OF WILMA C. .BROWN, their executors, administrators, heirs and assigr.~s from all claims, liability, past, present and future, at they time of the execution of this Release. (b) As a beneficiary of the within Estate, I further - 1 EXHIBIT "B" i'/ hereby acknowledge and approve the adjusted summary of the balance of the Estate to wit: ASSETS: Total value of all assets of the estate -- Real Estate at 25 Chestnut Street, Camp Hill, Pa.; small tract in Middletown (unable to develop); land in Florida; stock and bonds with Janney, Montgomery Scott w/ money money market account; various checking accounts, coins. miscellaneous additional income and refunds, dividends and interest earned, etc ............................$414,445.33 (Note: Vehicle - value $200.00 w<~s a specific bequest to Debbie Lorenz and therefore not included. Also, ~~ersonal property had no value and speci~Eic bequests were disposed before hE~r death). EXPENSES, ADMINISTRATIVE COSTS, ETC.. -- Costs in administering estate, including time and substantial effort to obi:ain approval to use copy of Will, resE~arch decedent's records of what could k~e located to obtain assets and debt: and deny alleged claim of Arthur Browri, Jr., prepaid Inheritance Tax, Attorney's fee and Executor's fee to administer F'sstate, filing numerous delinquent income tax return and payment delinquent taxE~s, learning that 2003 was never filed by Power of Attorney and that there was $34,148.51 penalty and,, interest dL~e and owing, was substantially reduced after diligent effort and hiring a~n CPA to assist with the government agencies. Paid all bills incurred by decedent. Paid all delinquent taxes and fees on the time shares, plus costs in trying to sell them, without success and turned the time shares back to them in order not order not to incur any additional fees and costs, as foreclosure was inevitable. Received unpaid tax bills on properties in Florida, thereby learning of property owned in Florida, which had to be located, pay back taxes, engage an attorney in Florida to probate Will and administer estate in order to sell real estate, together with paying all costs and expenses to sell property. - 2 - l Costs to sell property in Camp Hill and Middletown and payment of all back taxes. A CPA had to be engaged to check and file all income taxes for a number of ;years 2003, 2004, 2005, 2006 200 and check if there were any other taxes due or not filed prior thereto, because of prior problems in order to clear all taxes. Presently to the best of our knowledge, payment of all state and federal .income taxes to date 2007 .....................$103,445.33 Balance for distribution ......................$311,000.00 (c) Per letter to beneficiaries, we arE~ holding in escrow $5,000.00 for any additional taxes and expE~nses and taxes due for 2008, etc. and $2,500.00 if your uncle, ~~rthur Brown, Jr. would proceed to pursue alleged claim again:~t the estate, and if he does not, the money prorated for that wi_L1 be allocated to the beneficiaries, Sherry and Alexander; theret~y leaving a balance of $303,500.00 for distribution, of whicYi $101,166.66 is to be initially credited to the three (3) keneficiaries. As further noted from the documentation from ''JMS" Sherry received $26,221.52 prior to Mrs. Brown's death, therefore restitution to Alexander of the $26,221.52, together with $1,450.00 for cleaning of the house acknowledged k>y Sherry to his share of $101,166.66, thereby reducing Sherr~~'s share to $77,512.34. From the sum allocated to Alexander of $101,166.66, including the allocation of $26,221.50 and the $1,450.00, would provide Alexander with $129,955.34 and Sherry's to $73,495.14. However, on the restitution to Sherry from Charles' share of $101,166.66 or $51,866.92 would be an add on to her share $124,078.47 and the other $51,866.92 would be added to Alexander's share or a total of $179,421.51. - 3 - This would leave Charles of credits for restitution to Sherry and Alexander of $101,166.66. The payment of that would be exclusively worked our between the three beneficiaries under such terms as you mutually agree to. The only other provision or stipulation would be because of Inheritance Tax not paid on that money, the restitution moneys received from Charles there- after, every six months thereafter would be payable at the rate ; of 4.5$ to the Commonwealth of Pennsylvania, Department of Revenue, Bureau of Individual Taxes, Inheritance Tax Section, P.O. Box 280601, Harrisburg, Pennsylvania 17128-0601 and indicated on the check the File No. 00232 of 2006, Estate of Wilma C. Brown. (d) That as the "Releasor" further acknowledges of the right of discussion with the Attorney for the Estate of the right to request formal audit and account administration in closing out the said Estate; and I am fully agreeable to exercise the option to eliminate the completion of formal administration in closing out the Estate by Formal Audit and Account; and to do so, by means of informal administration involving of`this Relea:~e, pursuant to the terms of the Will of the late Wilma C. Browne. AND WHEREAS, in consideration of the pa~~ment of the said bequest, pursuant to the said Will and set f=orth in the notice to the beneficiaries, the "Releasor" releasE~s the Executor and Attorney for the Estate from any and all claims or further responsibility and waiver of any further notice by the Court and the right to a formal account. IN WITNESS WHEREOF, I, the "Releasor" intending to be - 4 - ~- _ ~ , ., y-' fully and legally bound under the laws of the Commonwealth of Pennsylvania and the State or jurisdiction in which I reside have set my hand and seal this ~ day of ~~ctober , 2008. i ~-~"SEAL ) ~L ' SHERRY LORENZ "Releasor" a :benefici y f the Estate of WILMA C B WN - 5 - IN RE: ESTATE OF WILMA C. BROWN Date of Death: 1/24/2006 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION FILE NO. 2006-00232 FAMILY SETTLEMENT AGREEMENT AND COMPLETE GENERAL AND INDIVIDUAL RELE~~SE KNOW ALL PERSONS BY THESE PRESENTS, that I, ALEXANDER LnREN7 , presently of X442• E. Brc~ac~wa~, Ai~gi~~ta, KanGa~ h7()1() as a beneficiary of the above mentioned Estate hereinafter referred to as the "Releasor" who with the intent to legally bind myself, my respective heirs, representatives, successors assigns executors and administrators, do execute this Release in favor of myself as the beneficiary of the ESTATE OF WILM.A C. BROWN, and individually, and my heirs, executors, ~dministrat~ors and assigns, as follows: (a) I hereby voluntarily and knowingly release and discharge the Executor, Michael L. Sams and John J. Krafsig, Jr., Esquire, Attorney for the ESTATE OF WILMA C. BROWN, their executors, administrators, heirs and assigns from all claims, liability, past, present and future, at thE~ time of the execution of this Release. (b) As a beneficiary of the within Esi=ate, I further - 1 hereby acknowledge and approve the adjusted summary of the balance of the Estate to wit: ASSETS: Total value of all assets of the estate -- Real Estate at 25 Chestnut Street, Camp Hill, Pa.; small tract in Middletown (unable to develop); land in Florida; stock and bonds with Janney, Montgomery Scott w/ money money market account; various checking accounts, coins, miscellaneous additional income and refunds, dividends and interest earned, etc ............................$414,445.33 (Note: Vehicle - value $200.00 was a specific bequest to Debbie Lorenz and therefore not included. Also, personal property had no value and specific bequests were disposed before her death). EXPENSES, ADMINISTRATIVE COSTS, ETC. -- Costs in administering estate, including time and substantial effort to obtain approval to use copy of Will, research decedent's records of what could :be located to obtain assets and debts and deny alleged claim of .Arthur Brown, Jr., prepaid Inheritance Tax, Attorney's fee and Executor's fee to administer .Estate, filing numerous delinquent income tax return and payment delinquent taxes, learning that 2003 was never filed by Power of Attorney and that there was $34,148.51 penalty and interest due and owing, was substantially reduced after diligent effort and hiring an CPA to assist with the government agencies. Paid all bills incurred by decedent. Paid all delinquent taxes and fees on the time shares, plus costs in trying to sell them, without success acid turned. the time shares back to them in order not order n~~t to incur any additional fees and costs, as foreclosure was inevitable. Received unpaid tax bills on properties in Florida, thereby learning of property owned in Florida, which had to be located, pay back taxes, engage an attorney in Florida to probate Will and administer estate in order to sell real estate, together with paying all costs and expenses to sell property. - 2 - Costs to sell property in Camp Hill and Middletown and payment of all back taxes. A CPA had to be engaged to check and file all income taxes for a number of years 2003, 2004, 2005, 2006 200 and check if there were any other taxes due or not filed prior thereto, because of prior problems in order to clear all taxes. Presently to the best of our knowledge, payment of all state and federal income taxes to date 2007 .....................$103,445.33 Balance for distribution ......................$311,000.00 (c) Per letter to beneficiaries, we are holding in escrow $5,000.00 for any additional taxes and expenses and taxes due for 2008, etc. and $2,500.00 if your uncle, ;~rthur Brown, Jr. would proceed to pursue alleged claim against the estate, and if he does not, the money prorated for that will be allocated to the beneficiaries, Sherry and Alexander; thereby leaving a balance of $303,500.00 for distribution, of whiclZ $101,166.66 is to be initially credited to the three (3) beneficiaries. As further noted from the documentation from "'JMS" Sherry received $26,.221.52 prior to Mrs. Brown's death, therefore restitution to Alexander of the $26,221.52, to~~ether with $1,450.00 for cleaning of the house acknowledged by Sherry to his share of $101,166.66, thereby reducing Sherr~~'s share to $77,512.34. From the sum allocated to Alexander of $101,166.66, including the allocation of $26,221.50 and the $1,~~50.00, would provide Alexander with $129,955.34 and Sherry's to $73,495.14. However, on the restitution to Sherry from Charles' share of $101,166.66 or $51,866.92 would be an add on i.o her share $124,078.47 and the other $51,866.92 would be added to Alexander's share or a total of $179,421.51. - 3 - . ~~ This would leave Charles of credits for restitution to Sherry and Alexander of $101,166.66. The payment of that would be exclusively worked our between the three beneficiaries under such terms as you mutually agree to. The only other provision or stipulation would be because of Inheritance Tai: not paid on that money, the restitution morfieys received from Charles there- after, every six months thereafter would be payable at the rate of 4.5g to the Commonwealth of Pennsylvania, Department of Revenue, Bureau of Individual Taxes, Inheritance Tax Section, P.O. Box 280601, Harrisburg, Pennsylvania 17128-0601 and indicated on the check the File No. 00232 of 2006, Estate of Wilma C. Brown. (d) That as the "Releasor" further acknowledges of the right of discussion with the Attorney for the Estate of the right to request formal audit and account administration in closing out the said Estate; and I am fully agreeable to exercise the option to eliminate the completion of f ormal administrati~~n in closing out the Estate by Formal Audit and Account; and to do so, by means of informal administration involving of this Release, pursuant to the terms of the Will of the late Wilma C. Browrn. AND WHEREAS, in consideration of the pa~~ment of the said bequest, pursuant to the said Will and set forth in the notice to the beneficiaries, the "Releasor" releasE~s the Executor and Attorney for the Estate from any and all claim~> or further responsibility and waiver of any further notice by the Court and the right to a formal account. IN WITNESS WHEREOF, I, the "Releasor" intending to be - 4 - fully and legally bound under the laws of the Commonwealth of Pennsylvania and the State or jurisdiction in which I reside have set my hand and seal this ~ day of October , 2008. ~ ~X-~C! /lam `~ ~~ ( SEAL ) ALEXANDER LORENZ "Releasor" and beneficiary of• the Estate of WILMA C. BROWN ~c NOTARY PUBLIC -State of Kansas KRYSTAL 1~ 1FF My Appt. Exp. O ti - 5 - IN RE: ESTATE OF WILMA C. BROWN Date of Death: 1/24/2006 IN THE COURT'OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION FILE NO. 2006-00232 FAMILY SETTLEMENT AGREEMENT AND COMPLETE GENERAL AND INDIVIDUAL RELEF~SE KNOW ALL PERSONS BY THESE PRESENTS, that I, CHARLES LORENZ (No. GZ-9545) , presently of Attention: WARDEN, SCI-Albion, 107745, Roy 18, A~bion, P nn ~1vanLa 16475-0041, as a beneficiary of the above mentioned Estate hereinafter referred to as the "Releasor" who with .the intent ~to legally bind myself, my respective heirs, representatives, succ~sssors assigns executors and administrators, do execute this Rele~ise in favor of myself as the beneficiary of the ESTATE OF WILMA C. BROWN, and individually, and my heirs, executors, administrators and assigns, as follows: (a) I hereby voluntarily .and knowingly release and discharge the Executor, Michael L. Sams and John J. Krafsig, Jr., Esquire, Attorney for the ESTATE OF WILMA C. BROWN, their executors, administrators, heirs and assigns from all claims, liability, past, present and future, at thE~ time of the execution of this Release. (b) As a beneficiary of the within Estate, I further - 1 hereby acknowledge and approve the adjusted summary of the balance of the Estate to wit: ASSETS: Total value of all assets of the estate -- Real Estate at 25 Chestnut Street., Camp Hill, Pa.; small tract in Middletown (unable to develop); land in Florida; stock and bonds with Janney, Montgomery Scott w/ money money market account; various checking accounts, coins. miscellaneous additional income and refunds, dividends and interest earned, etc ............................$414,445.33 (Note: Vehicle - value $200.00 was a specific bequest to Debbie Lorenz and therefore not included. Also, personal property had no value and specific bequests were disposed before her death). EXPENSES, ADMINISTRATIVE COSTS, ETC. -- Costs in administering estate, including time and substantial effort to obtain approval to use copy of Will, research decedent's records of what could be located to obtain assets and debts and deny alleged claim of .Arthur Brown, Jr., prepaid Inheritance Tax, Attorney's fee and Executor's fee to administer :Estate, filing numerous delinquent income tax return and payment delinquent taxes, learning that 2003 was never filed by Power of Attorney and that there was $34,148.51 penalty and interest daze and owing, was substantially reduced after diligent effort and. hiring yin CPA to assist with the government agencies. Paid all bills incurred by decedent„ Paid all delinquent taxes and fees on i:he time shares, plus costs in trying to sE~ll them, without success and turned the tirne shares back to them in order not order not to incur any additional fees and costs, as foreclosure was inevitable. Received unpaid tax bills on properties in Florida, thereby learning of proF~erty owned in Florida, which had to be located, pay back taxes, engage an attorney in Florida to probate Will and administer estate in order to sell real estate, together with paying all costs and expenses to sell property. - 2 - f ~ Costs to sell property in Camp Hill and Middletown and payment of all back taxes. A CPA had to be engaged to check and file all income taxes for a number of years 2003, 2004, 2005, 2006 200 and check if there were any other taxes due or not filed prior thereto, because of prior problems in order to clear all taxes. Presently to the best of our knowledge, payment of all state and federal :income taxes to date 2007 .....................$103,445.33 Balance for distribution ......................$311,000.00 (c) Per letter to beneficiaries, we arE~ holding in escrow $5,000.00 for any additional taxes and expenses and taxes due for 2008, etc, and $2,500.00 if your uncle, ~~rthur Brown, Jr. would proceed to pursue alleged claim again:~t the estate, and if he does not, the money prorated for that wi_Ll be allocated to the beneficiaries, Sherry and Alexander; there~~y leaving a balance of $303,500.00 for distribution, of which $101,166.66 is to be initially credited to the three (3) x~eneficiaries. As further noted from the documentation from "JMS" Sherry received $26,.221.52 prior to Mrs. Brown's death, therefore restitution to Alexander of the $26,221.52, together with $1,450.00 for cleaning of the house acknowledged hey Sherry to his share of $101,166.66, thereby reducing Sherry's share to $77,512.34. From the sum allocated to Alexander of $101,166.66, including the allocation of $26,221.50 and the $1,950.00, would provide Alexander with $129,955.34 and Sherry's to $73,495.14. However, on the restitution to Sherry from Charles' share of $101,166.66 or $51,866.92 would be an add on to her share $124,078.47 and the other $51,866.92 would be added to Alexander's share or a total of $179,421.51. - 3 - _ fem.-''~ • ~~ , ~~ This would leave Charles of credits for restitution to Sherry and Alexander of $101,166.66. The payment of that would be exclusively worked our between the three beneficiaries under such terms as you mutually agree to. The only other provision or stipulation would be because of Inheritance Tax not paid on that money, the restitution moneys received from Charles there- after, every six months thereafter would be payable at the rate of 4.Sg to the Commonwealth of Pennsylvania, Department of Revenue, Bureau of Individual Taxes, Inheritance Tax Section, P.O. Box 280601, Harrisburg, Pennsylvania 17128-0601 and indicated on the check the File No. 00232 of 2006, Estate of Wilma C. Brown. (d) That as the "Releasor" further acknowledges of the right of discussion with the Attorney for the Estate of the right to request formal audit and account administration in closing out the said Estate; and I am fully agreeable to exerc:ise the option to eliminate the completion of formal administration in closing out the Estate by Formal Audit and Account; and to do so, by means of informal administration involving of` this Relea:~e, pursuant to the terms of the Will of the late Wilma C. Browm. AND WHEREAS, in consideration of the pa~~ment of the said bequest, pursuant to the said Will and set forth in the notice to the beneficiaries, the "Releasor" releasE~s the Executor and Attorney for the Estate from any and all claim: or further responsibility and waiver of any further notice by the Court and the right to a formal account. IN WITNESS WHEREOF, I, the "Releasor" intending to be - 4 - fully and legally bound under the laws of the Commonwealth of Pennsylvania and the State or jurisdiction in which I reside have set my hand and seal this /~ day of p~~~~to3~e.~ , 2008. CI~ARLES LO NZ "Reieasor" nd 1~ the Estate of W:I (SEAL ) iciary of C. BROWN - 5 - JoSN J. KR.AFSIG~ JRy INC. ATTO R N 6Y-AT-LAW HARRISBURG, PENNSYLVANIA 2921 N. FRONT STREET MEMBER TEL: 717-238-21 O9 PENNSYLVANIA BAR FAx:T17-236-0100 DISTRICT OF COLUMBIA BAR March 21, 2007 David J. Freed, Esquire District Attorney of ~ In Re: Charles Lorenz of Cumberland County AND Cumberland County Courthouse Estate of ~~ One Courthouse Square WIL;MA C. BROWN Carlisle, Pennsylvania 17013 Date ~of Death: 1/24j2006 Dear Mr. Freed: As you may recall at various times I h~~ve contacted your office regarding alleged conversion of larg+=_ sums of money by Charles Lorenz from the assets of his late Gr;~ndmother, Wilma C. Brown and was told the matter would be looked into. Since Mr. Lorenz has now been sentenced on sex related matters, I request advisement if criminal prosecution will or will not be pursued, so I can advise the Court of our efforts, one way or the other when our First and Final~Account is filed. Thanking you in advance for your prompt: response, I am, _ Very truly yours, John J . Kraf si.g, Jr . K JJK/slsk Copy: Dr. Michael L. Sams, Executor of the Estate of Wilma C. Brown EXHIBIT "C" OFFICE OF THE DISTRICT ATTORNEY CUMBERLAND COUNTY CRIMINAL INVESTIGATION DIVISION 4 LIBERTY AVENUE CARLISLE, PENNSYLVANIA 17013 DAVID J. FREED DISTRICT ATTORNEY LES FREEHLING CHIEF OF DETECTIVES Attorney John Krafsig Attorney-At-Law 2921 N. Front St. Harrisburg, PA 17110 Mr. Krafsig, (717)240-6217 (717) 697-0371, Ext 6217 (717) 532-7286, Ext. 6217 FAX: (717) 240-7763 December 7, 2006 I received your letter dated November 23, 2006 regazding the matter of Chazles Lorenz. As of this time there has not been an official determination of whether our office will prosecute this case or not, however I can tell you that a criminal prosecution is probable. Due to manpower constraints and previous caseload, I have not had a chance to do much with this case. Unfortunately I have many other cases that I received before this one, that aze equally important and intricate. I will be meeting with Senior Assistant District Attorney Daniel Sodus when he returns from an extended vacation and get things moving with this case. SADA Sodus handles most of the financial crimes case for Cumberland County, and we will be assisted by a CPA who is also a forensic accountant. T'he accountant will direct us on what documentation we need to obtain and whether this will be a case to take before the Grand Jury. I know you have concerns about Mr. Lorenz getting out of jail and fleeing, but based on his recent sentence in Cumberland County Court, it appears he will be iri jail for some time. Our office will move this case through as quickly as possible. Respectfully, ~ ,.. ~~~ _ a t ~~- ~ Detective Sergeant Earl Bock Cumberland County District Attorney's Office Criminal Investigations Division Office - 717.240.7764 Office Fax - 717.240.7763 E-mail - edbock car cc a.net Cc: File /yN~-' Jo~nv J. Kx~sic3-, Jx., Irrc. ATTORNEY-AT-LAW HARRISBURG, PENNSYLVANIA t711o-12e1 2921 N. FRONT STREET TEL: 717-236-2 109 FAx :717-238-0100 MEMBER PENNSYLVANIA BAR DISTRICT OF COLUMBIA BAR November 23, 2006 Attention: Detective Earl BaFh In Re: Charles Lorenz Office of the District Attorney of Cumberland County Cumberland County Courthouse Carlisle, Pennsylvania 17013 Dear Detective Bach: In view of the fact, that shortly I will be filing an Account with the Court in the Estate of Wilma C. Brown, and be required to address the matter of the alleged conversions of Mr. Lorenz in the approximate sum of $311,000.00, which needs to be addressed to the Court. Therefore, I need a written explanation or statement from you as to the status of the matter, and whether action will or will not be taken; and if so, the approximate date, so I may be able to advise the Court as to what efforts have been made to seek recovery for the benefit of the minor beneficiary, Alexander Lorenz. I need to document our efforts made in behalf of the Estate and your written prompt response is requested. Very truly yours, A John J. Krafsig, Jr. JJK/slsk b~ JoHx J. KRAFSIG, JR., INC. ATTORNEY-AT-LAW HARRISBURG, PENNSYLVANIA 1711o-1281 2921 N. FRONT STREET TEL: 717-238-2109 FAX: 7 17-238-0100 MEMBER PENNSYLVANIA BAR DISTRICT OF COLUMBIA BAR October 13, 2006 VIA FAX NO. 717-240-7763 (ONLY) Detective Earl Bach Office of the District Attorney of Cumberland County Cumberland County Courthouse Carlisle, Pennsylvania 17013 Dear Dective Bach: In Re: Charles Lorenz Estate of WII.MA C . BROWN I have received no further communications after my FAX to you of August 4, 2006, regarding the situation concerning one, Charles Lorenz; and of my concern, as to what is the present status of the investigation concerning Mr. Lorenz. I have heard nothing as to any disposition of Mr. Lorenz re- garding the sexual minor offense that was pending against him which I understood would come up for sentencing in September 2006. As you know, I am very concerned that he not be released as some $311,000.00 of funds that he has mishandled in the above mentioned estate, is attributed to him and the moneys and the tax thereon that belongs to the Commonwealth of Pennsylvania. I have reported the situation and my efforts to the Penn- sylvania Department of Revenue to try to recover these moneys that Mr. Lorenz had mishandled; and I therefore request your acknowledge- ment, so I can advise Mr. A. James Millar of the Office of Chief Counsel of the Department of Revenue of our efforts to try to bring Mr. Lorenz to justice. Thanking you in advance, I am, JJK/slsk Very truly yours, John J. Krafsig, Jr. Copy: A. James Millar, Esquire Office of Chief Counsel JOHN J. KRAFSI4, JR., INC. ATTORNEY-AT-LAW HARRISBURG, PENNSYI.VANIF. 17110-1261 2921 N. FRONT STREET TEL: 717-238-2 109 FAx: 717-238-0100 MEMBER PENNSYLVANIA BAR DISTRICT OF COLUMBIA BAR t''nX CUVEIt SItCIs`1' i U~~ t.e : _ ~~~~~~ o~G~ __ 1 n Ite : sue- _1~~~_ x~~~J ~ ------------ NumUer oI Pages : __ o.Z______~_ ~ K- r_ .~~~'~' CON[ EN'i'I11LI'i'Y $'i'11'l'EMENT The accompanying Cax should not be seen by at~y unauthoYized ~~ersons ~xnd should be immedial-ely delivered to the i~idividual listed by ~~ame as the recj_pient. IC L-he accompanying fax has been received as ~ result of a transmission error, return to sender i-nmediately. ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ >k ~ ~ ~ ~ MESSAGE 11ND/0[i COMMENTS TRANSMISSION VERIFICATION REPORT TIME 1011612006 09:40 NAME JOHhJ J KRAFSIG ESQ FAX 717-236-0100 TEL 717-236-2109 DATE,TIME 10116 09:39 FAX N0./NAME 2407763 DURATION 00:00:55 PAGES} 02 RESULT OK hAODE STANDARD ECM Prt~/ JoHIV J. KRAFSIG~ JR., Ilvc~i• ATTORNEY-AT-LAW HARRISBURG, PENNSYLVANIA 17110-1281 2921 N. FRONT STREET TEL: 717-238-2109 FAx:7I7-238-0 100 June 30, 2006 MEMBER PENNSYLVANIA BAR DISTRICT OF COLUMBIA BAR David Freed, Esquire In Re: CharlE~s A. Lorenz District Attorney ~f ~ and Cumberland County Estate: of Cumberland County Courthouse ~ WILMp C. BROWN One Courthouse Sctuare Date of Death: 1/24/2006 Carlisle, Pennsylvania 17013 Dear Mr. Freed: In your acknowledgement to .me of April 5, 2006, regard- ing the defalcation of Mr. Lorenz, presently in t:he Cumberland County Jail, you informed me that if I had any concerns to contact you. First concern is, while he is p~resentl~~ in prison, if he is released from jail or a plea bargain; in m~~ opinion, he is a high risk of flight person and I believe will ]_eave the state quickly and it is my understanding from your office, that his case will be coming up in August. Since I corresponded to you ~n Marcri 29, 2006, in addition to the actions we cited, we have determined that regard- ing nursing home insurance benefits payable to tree decedent for her nursing home care, have been diverted by him in the sum of approximately $140,000.00, in which presently in our records, there are now shortages in excess of approximately of ;``>311,000.00. I have received several telephone cal~Ls from your Investigation Section, which have been very cord~_al and advised me that they would try to get back to me as soon as they could with their extreme work load. Which I ~•nderstarid, but as of this date, it has not happened and we are at ttie end of the month of June. Because I ,m representing an Estate, iri which I must shortly file an Inheritance Tax Report, I need not only report these shortages of assets to the Department of Revenue; but I must advise what specific steps are being taken key me to attempt restitution or criminal restitution, because civil restitution can easily be wiped out by bankruptcy by Mr. Lorenz; and I must document where this matter stands presently. Additionally, there is a minor beneficiary directly Jo~nv J. KRAFSIG, Jx., INC. ATTORNEY-AT-LAW HARRISBURG, PENNSYLVANIA 17110-1281 2921 N. FRONT STREET Tet_ 717-298-2109 Fax:717-238-0100 - Page 2 - MEMBER PENNSYLVANIA BAR DISTRICT OF COLUMBIA BAR affected by these shortages, in which in our fiduciary duty, I must make every practical effort to effect reco-•ery, even if it involves a substantial perio2l of time for restitution; which could be crafted in an Order of Distribution for the minor's share for subsequent distribution. Further, because of the flagrant actions and the size of the defalcation and the need of the Estate to bring this matter to some form of closure, I would appreciate all assistance to bring this matter to a head. I have also informed your Investigation Section, that a lot of the documentation already provided and any additional documentation will not be too involved, since the checks, dates and the payee, which principally was Lorenz, as Power of Attorney, but not used for the benefit of Wilma C. Browncan be established clearly and that I will lend any assistance to your Forensic Investigator that I can or as needed. Lastly, I appreciate your work load and the work load of your Investigation Section, and please understand this is not in any way a criticism of anyone but reflects our concerns with the passage of time. Thanking you in advance, I am, Very trul aurs,, John J K afs~ig J c JJK/slsk cc: Michael L. Sams, Exeuctor CUMBERLAND COUNTY OFFICE OF THE DISTRICT ATTC-RNEY DAVID J. FREED DISTRICT ATTORNEY April 5, 2006 John J. Krafsig, Esq. 2921 North Front Street Harrisburg, PA 17110-1281 Re: Charles Lorenz r. Dear Mr. Krafsig: - I am in receipt of your correspondence dated March 29, 2006 regarding the above referenced individual and his dealings with a power of attorney for Wilma C. Brown. Unfortunately, we receive many referrals of this nature. I will have an investigator contact you sr>.ortly to discuss this case. ~n the meantime, if you ha~re additional questions or concerns, please do not hesitate t:o contact me. Sincerely, r~,~ David J. Freed District Attorney ti CUMBERLAND COUNTY COURTHOUSE, ONE COURTilOUSP. SQUARE, CnRLIS1LE, PA ~ 70 ] 3 rnoNr•,: (717) 240-f,?_ 10 (717) F97-0371 xC210 (717) 532-7286 x6210 rnx: ('717) 240-G 1(,4 e-maiL• rlictrictattnrnrvLh~.,~ „ter Y •~ Jo~v J. KRAFBIG~, JR., Ixc. ' ATTORNEY-AT-LAW HARRISBURG, PENNSYLVANIA 17110-1281 2921 N. FRONT STREET TEL: 717-288-2109 FAx: 7 l 7-288-0100 March 29, 2006 David Freed, Esquire ~ District Attorney of Cumberland County Cumberland County Courthouse Carlisle, Pennsylvania 17013 Dear Mr. Freed: MEMBER PENNSYLVANIA BAR DISTRICT OF COLUMBIA BAR In Re: Charles A. Lorenz and Estate of WILMA C. BROWN Date of Death: 1/24/2006 As the attorney for the, above mentioned Estate and Dr. Michael L. Sams, Executor, who recently obtained Letters Testamentary, we have discovered serious matters of shortages by Charles A. Lorenz, who had a general Power of Attorney for Wilma C. E~rown, as a her grandson. Because of a minor, Alexander Lorenz, the brother of Charles Lorenz, who is 16 years of age and resides in Augusta, Kansas and the potential adverse affect upon his distributive share, per the enclosed copy of the Wi11 of Wilma C. Brown. Also, together with our fiduciary duty, I and enclosing infor- mation obtained for your office to determine (a) If Charles Lorenz, who is presently confined in the Cumberland County Jail on a sex charge involving a minor, has committed criminal acts; ` (b) If so, I need to know if a civil suit by the Estate against him, would preclude a Criminal Order for restitution, which appears to be sizable; fc) From our information, because any meaningful recovery for the minor could be discharged in a Civil. Bankruptcy pro- ceedings and the claims and benefit for the minor be lost, I need clarification regarding this point. What I wish to stress, is the matter has arisen from the documentation enclosed, plus his acknowledgement to the Executor and myself, that he believed that he had the right. in addition to the moneys withdrawn from the Janney Montgomery Scott Account, to ~., ti n/ ~~-. JOffiv J. SRAFSI(~, JR., INC. ATTORNEY-AT-LAW HARRISBURG, PENNSYLVANIA 17110-12et 2821 N. FRONT STREET Teu 717-298-2109 FAx: 7 l 7-298-0100 - Page 2 - MEMBER PENNSYLVANIA BAR DISTRICT OF COLUMBIA BAR deposit some $3,000.00 a month from the long term care insurance payments for his Grandmother's care in the Kinko.ra Nursing Home; and further he allegedly deducted $800.00 per month from these moneys for his -Power of Attorney services on the advise of his mother, Mrs. Debbie Lorenz. A copy of the pay out and checks written by him, and in addition to him depositing the nursing home insurance checks for approximately 3'~ to 4 years in his own personal account, believed to be P.S.E.C.U. The documents show that he wrote checks to the Kinkora Nursing Home where Wilma Brown was confined, for some approximate 4 years; and from the Janney`Montgomery Scott Account will show that the monthly payments were over $4,000.00 to the Nursing Home written on that account, without any moneys deposited from the insurance company to help defray the expense. It,also appears, and I stress, our concern is from the print- out attached for each of these years, that identify a number of checks written to himself; checks written from that account to his sister, Sherry Lorenz, who resided with him at 25 Chestnut Street, Camp Hill, Pennsylvania; to his mother, Debbie Lorenz, who resides in Augusta, Kansas; which were not for the benefit of the decedent, Wilma C. Brown. Together with checks written to Wilma C. Brown for substantial amounts that he endorsed and cashed for his personal usages. Mr. Craig Watkins, of Janney Montgomery Scott, is personally familiar with the account and because of our concern and fiduciary duty as explained, we are presenting this matter to you for your consideration and possible action. I am of the opinion that conservatively of these items men- tioned, there are shortages of over $200,000.00 f:or which Mr. Lorenz had the Power of Attorney, a copy of which is also attached hereto. <I am constrained therefore to have the matter reviewed by you for any such action, if any, i.e. appropriate from the evidence submitted. . ~_ ~, /r./ ,/' / 1;.. h Jow J. SRAFSIG~ JR., INC. ATTORNEY-AT-LAW HARRISBURG, PENNSYLVANIA 1711o-t2e~ 2921 N. FRONT STREET MEMBER Tsu 717-298-2109 PENNSYLVANU BAR FAX: 717-298-0100 DISTRICT OF COLUMBIA BAR - Page 3 - I request acknowledgement, if you are of the opinion that a criminal investigation and action is warranted, or if we should pro- ceed civilly only. Thanking you in advance, I am, Very truly yours, ~. ,~ Sohn J Krafsig, JJK/slsk Enclosures Copy: Michael L. Sams, Executor ,` w~ 12 ~ 24 JRhdh1E`r' hIONTGOf'lER'Y SCOTT C'Xulq's C.t~~y •~ I CIA t-s-~7. ~~Y01 ee11' ~ ' Du7/Boll _ Cift BosroR Duzabllll~ .~, Ot!mr itovi:+roz ...__ L_...., k~~~J83'~~5~"''~ ~a NOTICE . TH6 CURP05E OF THIg POWER OF ATfORNgY {S TO OIVfi THE .PERSON YOU DE5(ONA7fi(YOUR"AGENT") BROAD POWERSTO NA~IDLB YOUR PROPERTY, WHICN MAY INCLUDE POWERS TO SELL. OR OTHGAWI9B piSPOSB OF ANY REAL Ott pgRSONAL PROPERTY WITHOUT ADVANCE NUtICE1'O YOV OR APPROVAL BY YOU. THl9 POWER OF ATTORNEY DIES NOT 1MPBOUT WHBNTPOWERS YOUR AGENT TO EXERCISE 1;p,ANT@D POWERS, ARB EXERCISED, YOUR AGfiNT MUST USB DUE CA1iE TO ACT FOR TOUR HLNEpIT AND IN ACCOROANCB WITH THt3 POWER OF ATTORNEY. ,. •• YOUR AGfiN'i MAY 6XERCLSfi TIIE POW HR5 GIVEN HERE • , TNROU(3HOU7 YOUR L)FBTIMG, EVEN AFTi+R YOU BECOME INCAPACITATED, UNLESS YOU gXPRESSLY L1IVIIT'TNE D()RA'fiC~N OF 'THESE POWERS OR YOU RflVOKE THESE POW6ItS OR A COURT ACTING ON YOVRBEIiALF TRRMMAT65 YOUtt ACIENT'3 AUTHORITY. _ YOUR AOEN'f MUST KEEP YOUIL FUNDS SEPARATfiFROM YOUR AOENT'9 FUNDS. A COURT CAN TAKE AWAY'FiIE I'UW ERS OF YOUR AC~CNT IF • IT FIND9 YOUR AGENT I5 NOT AC"iM(3 PROPFRLY~ THB POWERS AND DUTIES OF AN AGENT (,INDER A POWER OF ATTORNEY ARE EXpLAMED MDR FULLY [N 20 PA.C.S. CII. S6. IF THERE 15 ANYTI{INO ABOUT TIIIS FORM THAT YOU DO NOT UNDERS'CANP, YOU SHOULD ASK A LAWYER OI' YOUR OWN CHOOSMO Tn EXPLAIN IT TO YpU. 1 iIAVE READ OR IIAU BXPL.AINED TO h1E TtIIS NOTICE ANa J UNDERSTAND 1TS CON'CEN75. Mme of Ctinc(p~l WiLMA C. 1jROwN a i i RN. 72:25 JHNNEY IIUt~tlaU11ERY ~C.OTT x. i , ,.. - DURABLE YO118R OP 11TTORNF.Y t KNOH ALL MBN 8Y THfi5E YRPiSBNTSr that Ir NILHA C. HROaNr Social 9eeurity No. 199-38-4823, presently of Y5 Chestnut Streak, Camp Sill, Cumberland Cauntyr Pennsylvania '1~011r have made, constituted and appointed, and by theso presents do make, constitute and appoint CttARLBS l1. LORBNZ. Social 5ccurity Fo. 166-60-2175, arpsently of 25 Chestnut Street, Camp Nill, Cumber- land County, fiennsylvania 17011, and only Lt ha is unable to sQrve, I constitute and appoint DEBBIE D. TAR>BN$. Social Security No. l7i-AO-6i6~, pzesently ut 4~2 F.. Broadway, Ru~;USta,•~P.~n~as 67010, any true and lawful sttorney^ for me and in my name and on my behal! to execute, rocovsz and to receive al~~~and any sum, or~sums of money, debts, dues or effects, due, payable, coming or belonging or which may at any time may be due, payable And belonging to me, from any person or persona whatsosvrrt to sell. a31 or any part of any goods, merch~ndiso and et;~acts, whlch may come ihto ;theft possession o= knowledge, to receive all such monies , and Lor sAUCh prices ae they may deem meet and propert to accept any check or aheoks, bill or bills of eYChanga, cr orders, to make and execute any note or notes, bond or bonds, of any other - 1 - ,, •4,_.. ,,• ~- _ / /~ JHFdhIEY 1'IONTG01'IER`r' SCOTT ~ ~.nstzuments or contracts or checks, in my name and on trty account to and for any amount which they may deem meet or expedient; to enter into eny bank, banks, savings and loan associates, financial institutions and the like and take possession of the contsnta of any sale deposit boxes and the like to which T have title or any interest therea.n; and in pArl•ioular such deposits situate in the lid Penn banki Commerce Bank, Fulton Bank; Janney NfontgorAerY, Scott, LLC t I further authorize and empower my said attbrneys to enter into and take possession of ell land tenements and real estate whatsoever and wheresoever sltuate that I have title .o, or tiny interest therein, with the power to grant, bargain and cell the same or any part or parce] thereof for Such gums or price and•upon such terms a6 they shall deem meot and proper; and for ms and in my name to make, eko_eute, acknowledge and deliver good and ~:ufficient deeds and conveyances for the same, either with or witkout covenanto and warranty, and until the sale thereof to lease and rent the said real estate for the best Qossiblo Lental that can be procured for the same; and to effect, demand, recover and receive all sums of money which shall become due and owing to me by ..means of such baxgain, sale or lease and to take all lawful ways and means f,or the recovery thereof; to effect and d¢livcr cufficier.t discharyies 7. - F. 0~7 - /: 25 JHNNEti' hIONTGOPIERY' SCOTT F. ~!5 and acquittances the-efart giving and granting unto my said attorney full power and authority to do and perform all and every act end thing whatsoever requisite and necessary, that can ba done in and about the premises as fully to all intents and purposes as I might if personally presents hereby ratifying and confirming all that my acid attorney shall lAwfully do and cause to be done by virtue hereof. I also revoke all former Power of Attorneys made by mc. This Fow~r of Attorney shall not bQ affected by any disability, nor by any uncertainty as to state of my life or. death. Tt shall remain in effect until revoked in writing 8elivered tv my said attorney in Eact by me. Further, to authoriay my admiscion to medical, nursing, r~sident.tal ar. similar facility, and to enter into agr~eQments fox my care pura~~ant to Section 560J{h}{1) of tho Fennaylvania probate, Estates and Fiduciaries Code (or an}• suuv:ssor pcovxaion} and to execute ony applications, cvnset~ts, contracts, assurancae and ins•_ruments which may be requ±3lte or proper to effectuate this power with the same powers and to all intentc and p~icposas wit1: the same validity a~ I could, if pereohally present. Further, this Power of Attorney shall be considarad a Curable Power of Attorney and shall not be affected by my aub- seq~ient disability oC incapacity; and shall also include the - 3 - w a ~~ ~ c6 JAI~II•IEIi' I.1~NTGOI~IER'r' SCOTT power to authorize medical and surgical ~roceduzes. IN WT7NESS WHEREOF, I have hezeunto set my hand and seal this ~f~'~~- day of ~rG_r.~ , a0o1. (SEAL) WI.LNA C . BROWN 0 p.G~ w ~5 JRhINEl' hIONTGOhIER'Y SCOTT F p~ CO.~MiONWEAL7'H OF PL"NN6YLVAN2A COUNTY OF ~~ aNb NOW, this day of ,~,~~~._, 2001, the undersigned, F7ILlU1 C. BROFIN. personally appeared before me, a Notary Public, in and for said Commonwealth and County, being known to me or satisfactorily proven to be the person whose name is subscribed to the within instrument and Power of Attorney, and who acknov..ledged this act to be my free, voluntary anc~ complete act, and that th• said instrument has been executed by the uncicr- signEd for the purposes heroin set forth. 1a ' ~,!}a Jam, at tty'"r'~ Sworn to and subscribed ~v this day o! 7001. J V ~ ~~ ~~~ ~ ;~ Notary Pu6~1e My commission expires: ~~,y,t~~. F7~; .~'ooS ~. . ,~e'~"~ 2 ~ 26 a^'" '' °` JAhlt~lEY h10hITG01'IERY SCOTT (tCKNOy,{~p~~fvtEN f 1, Charles A~LO~4nx • Nava rc+J the oUacheJ power of ollamey sod aar Iho person Weulil'ied na the pge+tt (or Ilte principal, wil7ea C. eivart7 t I+eteby eckr7owleJSe ll+al ir7 117^- ~bse+tce ot's speoific provision to ll+e eonlrery ih ll7e power of attorney of in 10 Ps.C.3. when 1 act os aCenC 1 shall er<erclse the poweta t'ur the benafil of the principal. 1 shall keep life assets of the principal aepar:rle Goal my ssseU. l thall exercise reaaon~blo caltlion and pnrrlellee. 1 shall keep w GIII and acctrrale record o[oll ~eliona, receipts and disb7rcsemenls on bahalf of !be I+rincip , ~ ~ z. - mss'-«f Nau7e of Agcn7 ~~ !J Dslc Charles A. Lozsnz 5- 71>ill~l; Iln+il Otneul IIMUDD ]:~~ MI ~~ F F. X13 roTr-~, p, ' 1 ..- l.~ LAST WILL AND TESTAMENT of WILMA C. BROWN I, Wilma C. Brown, of Cumberland County, ,Pennsylvania, being of sound mind, memory and understanding, do hereby declare this to be my Last Will and Testament, revoking all other Wills and Codicils heretofore, executed by me. 1. I direct that, all my, just debts and the expenses of administration of my estate be paid by my Executor as soon after my death as may be conveniently done. 2. I direct my Executor to pay inheritance taxes and all similar taxes, including state, federal and local succession taxes, out of the principal of my estate, so that all legacies and devises hereunder shall be free of tax. a 3. I wish to give special gifts as stated in the addendum to this will. 4. For reasons known by him, I am excluding my son, ARTHUR L. BROWN, JR., from any share of my n~. estate . ~1~`• ty- 5. The remainder of my estate including .my home, its furnishings, my Roseville vase, and watches should by sold by my executor and the monies distributed in equal shares to my grandchildren - SHERRY L. LORENZ, CHARLES A. LORENZ, and ALEXANDER L. LORENZ; if any of them predecease me, I devise his or her share to the other survivors. If any of these beneficiaries is a minor at the time of my death, my Executor shall create a trust in the name of the beneficiary which will contain the child's share of my estate. The trust will be for the purpose of pursuing a post-second~3ry education. 1 ~'' ai:,', ~:, 6. I hereby name and appoint Michael L. :yams, D0, as Executor of this my Last Will and Testament; if, for any reason, he cannot serve in•this capacity, he may appoint someone else to assist him. I further direct that my Executor be permitted to serve without bond and without any intervention of any court except as is required by law. 7. If any individual named in this Will in any manner, directly or indirectly, contests or attacks this Will, or any of its provisions, any share or interest in my estate given to the contesting individ-~al under this Will is revoked and shall be disposed of in the same manner provided herein as if that contesting individual had predeceased me without issue. 8. It is my desire upon death to be cremated and my ashes scattered at sea. IN WITNESS WHEREOF, I, Wilma C. Bro hereunto set my Q~~, ~ Q? hand and seal this ~•~j~ day oft 1999. ~°"Y `v ' Wilma C:. Brown Signed, sealed, published and declared by the above Testator, Wilma C. Brown, as her Last Will and Testament, in the presence of us, the subscribing witnesses, who at her instance and request, and in her presence and t:he presence of each other, have hereunto set our hands the day and year aforesaid. c ~-~_-( c1 ~ ~ -•~~ o f j FSb Z I t Q c~ K ~l~ 1~ ~~ 2 ~. COMMONWEALTH OF PENNSYLVANIA: COUNTY OF CUMBERLAND I, Wilma C. Brown, having been duly qualified according to law, do hereby acknowledge that I signed and executed the foregoing instrument as my Last Will, that I-signed it willingly, and that I signed it as my free and ~~oluntary act fo the purposes therein expressed. Sworn or affi ed to and acknowledged before me this ~} s' day of ~ 1999. ~,v ~ ' ~,/1-a-t-ut,t Wilma C. Brown Notary Pub My commissi n expires: No~arla! 5~z1 Car~l!I:~~ J. t;arr, tdolarv Public H•ampd~:i °f;rr;;.. C~n•1,:;;~.~nd County 1 ~y- f;,;~nnt;9sion i:ap~r~~ July 26, 20U3 ry~e&~ 3 ti _ ~~~ -~ COMMONWEALTH OF PENNSYLVANIA: COUN'PY OF CUMBERLAND witnesses whose names are (signed to the a tached instrument, consisting of five typewritten pages and dated , 1999, being duly qualifed according to law, do depose and say that we were present and saw Wilma C. Brown sign and execute the instrument as her Last Will; that .it was signed willingly and executed as a free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as 'witnesses; and that to the best of our knowledge the Testator was at that time 18 years or more of age, of sound mind an~a under no contraint or undue influence. ~,c Sworn or affirmed to and subscribed to be:Eore me by `j?~ ~ and ~~ ,, /~uf witnesses, this ~j~ - da of 99 ~.. Witness .~c.~(~ Witness ~ ~ Notary Publi My commissi expires: 9 _ _ ~ ~. /" ADDENDUM 'PO THE LAST WILL AND TESTAMENT OF WILMA C. BROWN 1. To my daughter, DEBBIE D. LORENZ: a. all candlesticks and holders including caps contained in hutch b. all plates and bowls contained in I~uL-ch e. silverware ° f. plates, bowls and relish dish g. Fostoria cream and sugar sets h. chocolate and teapot set i. cup and saucer from England j. all pictures . k. automobile 1. ring from mother-in-law~and family diamonds c. good china d. crystal 2. To my grandson, CHARLES A. LORENZ: a. my engagement and wedding rings 3. To my grandson, ALEXANDER L. LORENZ: a. Hummel candleholders and green ring with diamond on each side of stone 9. 'I'o my granddaugher, SHERRY L. LORENZ: a. pearls, chain with diamond b. pictures drawn by her c. everyday dishes d. perfume and hand lotion containers as well as contents x 5 i FROh1 : hll_SPl~1S FRX N0. :7177635791 Feb. 02 2006 0?: 1 ~f~l P2 ._..~-- ~I y • Genwarth financial T,1, ' Gg>ti11pa1'H LIPS IOXYI~IO~ p'A,flGBox 8021 c~~ ~~ OOOOOb747 20~oea9toe > > RGCULAA MAIL ~ ~ „ ~ 7.(• 1~x~ ~ C. ~ (J I~t~W H• CHARi,gS A. LORENZ, IITTORNBY-IN-FACT ~d~ YOR WILI'W C. HROWII < Z6 CH89TNOT ST. ~~ CAMP RILL PA 17O1I A012283 '.-, ~''`~~ CLAIMANT NAME: WILMA C. BFiCJVW (80,p)876=46.82 ' ~~^ ~~~~ * Plerasc detach begfore ticgotiatipg checck ~ i ~' ~ ~~. fi '~ }~},! r i ~ ~~° - ,, ..~~~ ~,'J~ . ~ ~~ '1~1 (~.':r ~~., t'~ P11 ~~! ~~ 1 `,~ r'~'~'f!_ (~k 7 1 l-lElN_ ~i~~ ~;~k. }~j~.~ `.>Qf~y;,:~Y~ ~~.~'~]~T1W~ fC~,~1~ C~~~' ,~.• ~ ~ ~~~.s ,~'~`;` ~,'"'~,~~~.•~ .ti1• + 2~5~4~~U ^~~,.~-~+ .Y/y ~`+n~ 5~ .9!~ ~py~r~~~O ~!j~~ ~µ 9~Y T ~jo ~~g r. r! !~ ~ I~~, ,7. t, ~Y~~~ ~~ ) ~~ ~ M ry•~~tt ,~;• ~- ( .fi`f, ~O ~Ant~~L (~ •11'~ ~~ V~~ii~ .: • 1 ~F ~,e ~ ~ ~ i~~~tKt t~~~7kr ,~,k~~Dj'f X~s~. tyMeb(k 6}=E ir'~'I r ~~~ k ~ ~ ~ ~t 6~~'T' ~ 7.~~ '{~+ rt`rdr:. ~C!({><r.p4 *~,~.v~l~;atae tY^~' :art:•~Yh' ~:t'~f;.~ ',' i~fAkllsNt49v ~~~.„""~'r ~~Jb"`11FD tv'IIuv:.l.f'r ~.. !~r'- :t• '~~_ ~ ~k ~~;~k~Yir -y~i~:~l.. .. SAS ` RAFAEL" . ttA -` §97.2-.8021. • _ .DATE OF C EGK ~ • - 1ry~er, i i .. dQ:`d! of ~ 'iS i «+~xAt~t~~~~r '"~"' r'u~'"laFt't~, .n, •ar~v ^ $~ .tlaFV`>°~ .. 3 r~ r~' ~ ' TI-REE~'"~NOU511N0•: ONE Fi~![V~1l~EA^;~ND,~OO~I 1~'0 '''170b1~iNZ5 s, 4~3 ~~ ~~ r k.. ~ ~ • . . ~ P4Y TO THE•ORDER OR • -• •' ~ ~, VOID AFTER 120 DAY5. ~ ® rc~`~ •: CHARLES A. LOR~NZ~ ATTORNEY-IN FACT i R WILHA• •C. BROWN ~ , . ~ , ~ , ;ZS CHE9TNVT $T CHECK AAAOUNT .CA?[P HI'LL~.`,<;DA .1`3'[117 .,, .,fi..:,. ._ .. .._._~.,~_ wn _~ nn.. •.. .. _ .., ~' 20 20549 1D6t1• ~:0 i 190044 5~: 53049u• ~,~ ~etEJb 15 ~ ~ 7 JAFIIJE'r h101JTG01.1>=R'y' SCOTT F.02 8033. _... _....._.-- -•-•-~0~1T006 15: 0B._.... ....-.__ __~_~.-...__.. ...---•---------~ - 1VE5T 02101)06 15:08:47 003/001 FUNC ERWD WH O TTEM « VI5A ENTRIES FOR STATEMENTS» 5UB 001 (INQUIRY S A 18375 338 020106 ACHP CH-NO (ACCOUNT NO 18375 338 ACCT NAME WILM1+~ C B ROWN i iCARD ACCT ACCT TYPE CTRL AS5E T LTM DATE TYPE MERCIiANT/PAYEE/FEE DESC AMT U CHECFC NO EXP Cf3G 01 02/01/06 ACHP 9or_ SEC ADMIN DTH ALER1~ 0.00 D ~02 01/21/06 CHLK CHARLES A LORENZ S,00O.0D D 1044 03 ollz7/D6 CHEK MOBILE X-RAY IMAGING, INC 90.70 D 1041 04 01!26/06 CHEK SHERRY LORENZ 5,000.00 D 1045 05 01/26/06 CHEK KINKORA NURSE HOME 4,603.91 D 1039 06 01!25/06 CFIEK CRUMY PARTNERS A~SSOC INC 78.58 D 1042 07 01/23/06 CHEF PINNACLE HEALTH EMERG 227.00 o x.093 2~ 08 O1/19i06 CHEK CHARLES A LORENZ 3,000.00 l~ 1038 ~J9 01/05106 r,HEK CiiARLE3 A LORERRS 1,000.00 0 1037 ZO 01!03/06 CHEK WILMA C BROWN 2,500.00 d 1035 E11 01/03/06 ACRD V5 TREASURY 310 SOC SEC 1,151.00- D 12 12/29/05 CHEi{ KINKORA PYTHIAN HOME 4,5.97.59 0 103Ei F4=AL L, R'5= PR F, V, F6=NEXT, F7=SACK, F8=F~2WD~ F9 sDETL, F1UQ5Ub1M, F1ISACTV, F12=SWAP (ENTER TO CO i NTINUE. i I mi~i~Cobi~;~:~;~."~.yia'~ioinip's•c~ic n i~EVi '~t~vEm~~:s; mi~9m m •3 imi~~~i°'i~i3i~i :~~m~' i~a°ioirniQyo Ri :co':o•~i~E3?~?vni~E~i~`:v~nE~i7:~:~• ~ G1 iwio=iiNi ~2~~~~pm3~imi°ia~DEC'~c'~`~ ~ :w: ;fin ;d: •£ m ~ '~ :D imicp. :m .~ico3°~'tcni~'Di Sgi~i -< iC~: En'c7p i0?Z'~iami~i~~iai3~2~~a`m Ein ~ G~ T~v m i arn? 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W V Cn W W W a OFFICE OF CHIEF COUNSEL DEPT. 281061 HARRISBURG, PA 17128-1061 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE . , A. James Millar Sept ember 2 0, 2 0 0 6 Direct Dial: (717) 346-4649 jmillar@state.pa.us Fax: (717) 772-1459 John J. Krafsig, Jr., Esq. 2921 N. Front Street Harrisburg, PA 17110-1281 Re: Estate of Wilma C. Brown, Deceased Pennsylvania Inheritance Tax Dear Mr. Krafsig: The Department of Revenue Office of Chief Counsel is in receipt of your letter regarding the above referenced estate. Your letter requests advice on how to handle a recovery of assets matter. Please be advised that the Department does riot have standing to offer advice in this matter. The De~>artment's position in all inheritance tax cases is that if the estate does recover the assets, then the estate is required t;o file a supplemental inheritance tax return reporting the' recovery. A payment of the tax due should accompany the retw~n. Very truly yours, James Mill<~r Assistant Cowzsel AJM:dmm #18199 EXHIBIT "D" - ~ ATTACHED TO INHERITANCE TAX REPORT SCHEDULE G Attachment Estate of WILMA C. BROWN N.B. Pursuant to discussions with Mr. Paul Dibert, Supervisor of Bureau of Individual Taxes, Division of Inheritance Tax, Pennsylvania Department of Revenue, P.O. Box 280601, Harris- burg, Pennsylvania 17128, the following is a summary regarding non-probatable assets, extreme time consuming efforts made in behalf of the Estate to seek recovery, by reason of the purported gross breach of fiduciary duty by the former Power of Attorney representative, Charles A. Lorenz, grand-son of the decedent, to wit: Because of hack of proper record keeping of Mr. Lorenz, required over two months to be able to ~~rove and probate a Lost Will. Further, after detailed investigation through .the offices of Janney Montgomery & Scott, serious conversions, more particularly set forth in the attached copy of letter from counsel to the Honorable David Freed, Esquire, District Attorney of Cumberland County, under date of March 29, 2006, which inter alia, details at length the scope of the conversions, which appear to be approximately $171,000.00 of moneys that rigYitfully belong to the Estate and an additional $140,000.00 of insurance moneys that was to be utilized for the decedent's nursing home benefit, which was also converted by Mr. Lorenz, in which we reasonably and con- servatively believe, over a 4-year period, or presently $311,000.00. The status is, that on June 30, 2006, although having been contacted by Detectives from the Cumberland County D.A.'s Office, but no formal charges have been :Filed as of this date and my letter of June 30, 2006 further det,~ils our concerns. In addition, we also discovered that the decedent own non-probatable unimproved land in the State of Florida, for which Mr. Lorenz left the taxes go delinquent and we were required to pay the taxes to save the asset°. Further, to compound our problems in the administra- tion of this Estate, which also was greatly time consuming, of a claim of alleged $200,000..00 by Arthur L. Brown, Jr., son of the decedent, which from our detailed examination of records, demonstrates in our professional opinion, it is frivolous and unfounded and Mr. Brown has been so informed and we are not crediting this claim as a debt of the Estate, but to explain the complexity we have encountered. - 1 - astly, it is our intention, as per our request to the. District Attorney of Cumberland County, criminal prosecution be brought against Mr. Lorenz and criminal restitution be avrarded, in order to avert civil bankruptcy, to request that from any recovery, an allocation be made to the minor, Alexander, pre~~ently 16 years of age, subject to the payment of the appropriatE~ 4.5g Inheritance Tax by whatever formula can be crafted. - 2 - In Re: Estate of WIhMA C. BROWN ACKNOWLEDGEMENT AND NOW, this ,~ ~)~day of December, 2008, comes the undersigned, ARTHUR L. BROWN,~aTR., who acknowledges that I (do or do no ) intend to pursue any alleged claim against the Estate`` o f WILMA C . BROWN . ~~L1 ~~'"'~ ( SEAL ) ARTHUR L. BROWN, JR. EXHIBIT "E" Joy J. KRAFSIG, JR., Ilvc. - ATTO R N EY-AT-LAW HARRISBURG, PENNSYLVANIA 17110-1281 2921 N. FRONT STREET MEMBER TEL: 717-236-2109 PENNSYLVANIA BAR FA%:717-236-0100 DISTRICT OF COLUMBIA BAR October 13, 2008 CERTIFIED MAIL RETURN RECEIPT REQUESTED Mr. Arthur L. Brown, Jr. 620 Osale Street - B-7 Augusta, Kansas 67010 In Re: Estate of WILMA C. BROWN Dear Sir: Pursuant to the notice required by law, notice is given to you as an alleged claimant against the above mentioned Estate of the intent to file a Petition to close out the Estate, pursuant to to a Family Agreement between the three residuary beneficiaries of the Estate of Wilma C. Brown. Notice is required to any alleged claimant of the Estate of the intended action and proceeding. As part of that procedure, the Estate is required to give you notice if there is an intent to present a claim, notice must be given to the undersigned within twenty (20) days from date of service of this notice, so that the Court can be notified of the intent and legal proceedings can be set up to address the same. You had been previously provi,~ded with the position of the Estate in my letter to you dated May 2, 2006 and you are advised that if no notice of intent to present claim has been received by the undersigned within twenty (20) days from date of service of this notice, it will be indicated to th.e Court that no such claim is being made. You are therefore requested to mark your records accordingly. Very truly yours, ~~ . r ~- John J. Krafsig~, Jr Attorney for tree Estate of inlilma C. Brown JJK/slsk Copy: Michael L. Sams, Executor FRa1 :hYSRMS FR% hMJ. :7177635791 Feb. 07 2006 01:09PM PL w~_~ 1r T7~~ ~~k} Yra.F4t w Nrz baL) ~. DZ' GR.9~ G w v N s _ _ _ ~~~~ q I umm ~ n n,a ~ p, ail nigVh I ~~ • ICI ~ I I~r,l..; II W A u ~ _ .~ _ __ •1 ~. h1 N (~~ 9' cif Os LQ7s i ~m Gail O! SAO fVh ~:yy~~"` d1 A O;~ U7 d0 "r"; :.Of 4 W [.~ A O O "w`$ d .. W O W~ JNAO~D m.?hN 4f~ii~~~o "er~6. .~ ~ .. ~~ ~ ,~/~ C S 6 ~J'~JU i .... ~~~ rL1C ~'G la r -~ '" 5 ~.~G-T' ~~i L L ~ ~iZ-.S `-T ~ .~' L ._.._..,.Y;„''','" as 4"'":'::' ,.;R^,,,;Y_.,.~,;, ......:.....: ~6 ^Twli . Zd wdtii:ie 90G~~ z0 'Q'~.~ I6ZS~9ZZZL: 'ON Xti~ ~WdS1W: 6~0~1~ i IN RE: ESTATE OF IN THE COURT OF COMMON PLEAS OF WILMA C. BROWN Date of Death: 1/24/2006 CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COUF:T DIVISION . !FILE NO. 200E-00232 RELEASE AND NOW, comes DEBBIE D. LORENZ, of 442 E. Broadway, Augusta, Kansas 67010, Legatee of the Will of Wilrna C. Brown, who does hereby acknowledges the receipt of the :L989 Lincoln Sedan bequeathed to me in kind, which is the only asset remaining from her bequests after the decedent's death and I hereby release her Estate, Executor and Attorne~~ for the Estate from any additional claims. IN WITNESS WHEREOF, I hereby set my hand and seal this J day of October, 2008. 3 ~ ~1/ ~1F--~- ( SEAL ) Debbie D. Loren egatee of the Estates Wilma C. Brown c:~~~ U ~ - f'' ^ - NOTARY PUBLIC - &tate of Kansas KRYSTA~. IIAI KIFF My Appt. Exp. % EXHIBIT "F" Joffiv J. KRAFSIG~ eTRy INC. ATTORNEY-AT-LAW HARRISBURG, PENNSYLVANIA 1 71 1 0-1 28 1 2921 N. FRONT STREET TEL: 717-238-2109 Fax: 717-298-0 f 00 January 19, 2009 TO: SHERRY LORENZ - Beneficiary 1 Forney Drive Lititz, Pennsylvania 17°543 ALEXANDER LORENZ - Beneficiary 442 E. Broadway Augusta, Kansas 67010 CHARLES LORENZ - Beneficiary No. GZ-9545 SCI-Albion 107745 Route 18 Albion, Pensylvania 16475-0001 MEMBER PENNSYLVANIA BAR DISTRICT OF COLUMBIA BAR IN RE: ESTATE OF WILMA C. BROWN, deceased You are hereby notified that the Petition to Authorize Distribution Pursuant to the Family Settlement Agreement in the above Estate will be filed with the Register of (dills of Cumberland County on January ~, 2009. Upon the approval of the same, distribution will be made forthwith. Very trul ours, John J . Kraf s.Lg ~ Jr . Attorn for ];state JJK/slsk EXHIBIT "G" a f VERIFICATION AND NOW, to wit, this ~~p''~"" day of January, 2009, I, Michael L. Sams, the within Petitioner and Executor of the Estate of Wilma C. Brown, deceased, do hereby certify and state the facts as set forth in the foregoing Petition To Authorize Distribution Pursuant to Family Settlement Agreement in Accorance with 20 PA. C.S.A. X3323, are true and correct to the best of my information, knowledge and belief. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S.A. X4909 relating to unsworn verification to authorities. ~b~~~ Michael L. Sams, Petitioner and Executor of the Estate of Wilma C. Brown, deceased