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HomeMy WebLinkAbout04-0509IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF RICHARD B. WARD (POA) IRENE E. SIMPSON, Petitioner CLIFFORD ALLAN WARD a/k/a CLIFFORD A. WARD, SR., Respondent : No. PETITION FOR CITATION TO SHOW CAUSE WHY AN INVENTOt~Y AND ACCOUNTING SHOULD NOT BE FILED AS PER 20 PA. CONS. STAT,~j 5610 BY RESPONDENT CLIFFORD ALLAN WARD WHILE ACTING AS CO-AG~ENT FOR RICHARD B. WARD AND RELATED RELIEF TO THE HONORABLE JUDGES OF SAID COURT: Petitioner, Irene E. Simpson (hereinafter "Petitioner"), by and through her attorneys James, Smith, Dietterick and Connelly, LLP, alleges upon valid information and belief, as follows: o THE PARTIES Petitioner is an adult individual currently residing at 2118 Princeton Avenue, Camp Hill, Cumberland County, Pennsylvania 17011 and the adopted daughter of the principal as defined below. IN RE: ESTATE OF RICHARD B WARD (POA) IN THE COURT OF COMMON PLEAS ORPHANS' COURT DIVISION CUMBERLAND COUNTY, PENNSYLVANIA NO. 21-2004-509 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 for his actions completed under the Power of Attorney from inception until the date hereof in a form that satisfies the requirements of the Probate Code and the Fiduciary Accounting standards in the form as presented in Cumberland County O.C. Rule 6.1; why Respondent should not dispose of any assets, and why he should not account for any and all assets that he has procured or are in his possesion belonging to Principal's estaste whether via alleged gifi or other form~; why Respondent should not produce the entire file and any copies of all documents in his possession relating to Principal's estate, not limited to all prior tax returns, any and all certificates of deposit, all bank and checking records, all brokerage accounts, deeds and mortgages associated therewith and other ancillary financial information without limitation intended; and such other relief at this Court deems proper. Rule returnable in writing twenty(20) days from the date of service. Witness my hand an official seal of office at Carlisle, Pennsylvania, this 23rd day of June, 2004. OrPhans' ~ourt Division ~-~__~ r- 9' Cumberland County, Carlisle, PA (J My Commission Expires on the 1 st Monday January, 2006 o Clifford Allan Ward a/k/a Clifford A. Ward, Sr. (hereinafter "Respondent") is an adult individual residing at 460 East Mt. Airy Road, Dillsburg, York County, Pennsylvania 17019 and son of the principal as defined below. Richard B. Ward is an adult individual residing at 1844 Sheepford Road, Mechanicsburg, Cumberland County, Pennsylvania 17055, and is also the father of Petitioner and Respondent (hereinafter "Principal"). JURISDICTION The Court has jurisdiction over this matter pursuant to 20 Pa. Cons. Stat. §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. 20 Pa. Cons. Stat. §5610 provides that all accounts shall be filed in the county where the Principal resides. Petitioner has standing to file this petition as co-agent and pursuant to 20 Pa. Cons. Stat. §5601(e), Respondent, as co-agent, is obligated to exercise the power on behalf of Principal, keep assets separate fi.om those of Respondent, 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 Principal (an "Accounting"). FACTS AND ALLEGATIONS Principal (Richard B. Ward) executed a Power of Attorney attached hereto as Exhibit "A", naming Petitioner and Respondent as co-agents on October 27, 1997 (hereinafter, Petitioner and Respondent shall also be collectively called "Co-Agent(s) "). 10. 11. 12. 13. 14. Petitioner avers that Respondent may have not been cautious or prudent in his actions as Co-Agent and out of her own fiduciary concerns as Co-Agent is desirous of procuring the Accounting. Principal recently amended his Will at the alleged direction of Respondent, significantly altering certain pre-residuary and residuary gifts. The Principal recently inherited approximately Four Hundred Thousand Dollars ($400,000) from his sister, Elva Kinter ("Kinter"), and the whereabouts of a significant portion of said assets (namely the various joint certificates of deposits, stocks and numerous antiques) are unaccounted for as of the date hereof (a tree and correct copy of the Kinter Pennsylvania Inheritance Tax Return is attached hereto as Exhibit "B"). The Principal was named as the executor of Kinter's assets; however the Principal deferred to the Respondent to administer the assets fi'om the estate (a tree and correct copy of Kinter's Will is attached hereto as Exhibit "C"). Principal owns several rental units/homes and a portion of the proceeds from the rent thereon remains unaccounted for and Petitioner is desirous of procuring the whereabouts of said monies. The Principal recently secured new counsel, namely James Powell Sheppard, despite a long standing relationship with Richard Snelbaker of Snelbaker, Brenneman & Spare, P.C., which extended for over a period of more than twenty years. Respondent recently expended significant amounts of monies that appear beyond the current standard of living normally maintained by the Respondent. 15. 16. 17. 18. 19. The Principal, Petitioner, and other potential beneficiaries of Principal's estate will be prejudiced if Respondent does not produce the records, file an inventory and provide an Accounting as per 20 Pa. Cons. Stat. §5610. Petitioner agrees to provide an accounting for this Honorable Court for all activities during her limited tenure as a Co-Agent. RELIEF WHEREFORE, Petitioner respectfully requests that: The Court order Respondent to prepare and file with this Honorable Court an Accounting for his actions completed under the Power of Attorney fi.om inception until the date hereof in a form that satisfies the requirements of the Probate Code and the Fiduciary Accounting standards in the form as presented in Cumberland County O.C. Rule 6.1; Respondent not dispose of any assets and must account for any and all assets that he has procured or are in his possession belonging to Principal's estate whether via alleged girl or other forms; Respondent produce the entire file and any copies of all documents in his possession relating to Principal's estate not limited to all prior tax retums, any and all certificates of deposits, all bank and checking records, all brokerage accounts, deeds and mortgages associated therewith and other ancillary financial information without limitation intended; and 20. Such other relief as the Court deems proper. Date: Respectfully submitted, J~.Al~.$r$4~IITIt, DIETTERICK & ^~or~y ~.~. ~o~ 8~Z~8 134 ~pe Avenuel Hun~elstown, PlA 17036 (717)x~33132_80/.' Att o m~pfor.-l~ti ti on er VERIFICATION I, Irene E. Simpson, verify that the statements made in the foregoing Petition 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 unsworn falsification to authorities. Date: Irene E. Simpson CERTIFICATE OF SERVICE AND NOW, this O-5~{day of~__, 2004, I, Neil W. Yahn, 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 SERVED UPON: Clifford Allan Ward 460 East Mt. Airy Road Dillsburg, PA 17019 Clifford A. Ward, Sr. 460 East Mt. Airy Road Dillsburg, PA 17019 Neil EXHIBIT A GENERA.5 POWER OF ATTORNEY I, ~ICHARD B. WARD, residing at 1844 Sheepford Road, Lower Allen Township, Cumberland County, Pennsylvania, hereby appoint CLIFFORD ALLAN WARD, of Di~lsburg, Pennsylvania, and IRENE ELIZABETH SIMPSON, of damp Hill, Pennsylvania, as my agents ("my agents"), to act jointly and~shall have full power and authority to act on my behalf. My %gents shall have full power and authority to act on my behalf, This power and authority shall authorize my Agents to man~ge and conduct all of my affairs and to exercise all of my ieg~l rights and powers, including all rights and powers that I may acquire in the future. My Agents' powers shall include, but not be limited to, the power to: i. Open, maintain or close bank accounts (including, but not iimited to, checking accounts, savings accounts, and ertificates of deposit), brokerage accounts, credit union ccounts and other similar accounts with financial mnstitutions- a. Conduct any business with any banking or financial institution with respect to any of my accounts, including, but not limited to, making deposits and withdrawals, obtaining bank statements, passbooks, drafts, money orders, warrants, and certificates or vouchers payable to me by any person, firm, corporation or political entity. ~ii '. b. Perform any act necessary to deposit, negotiate, sell or transfer any note, security, or draft of the United States of America, including U.S. Treasury Securities. c. Have access to any safe deposit Do× that I might own, including its contents. '2. Sell, exchange, buy, invest, or reinvest any assets or )roperty owned by me. Such assets or property may include lincome producing or non-income producing assets and property. 3. Purchase and/or maintain insurance, including life insurance upon my life or the life of any other appropriate iperson. ~4. Take any and all legal steps necessary to collect any imount or deb~ owed to me, or to settle any claim, whether ade against me or asserted on my behalf against any other erson or entity. ~. Enter into binding contracts on my behalf· . Exercise all stock rights on my behalf as my proxy, ncluding all rights with respect to stocks, bonds, ebentures, or other investments. ~ . Maintain and/or operate any business that I may own. :. Employ professional and business assistance as may be ~ppropriate, including attorneys, accountants, and real '. ~state agents. i. Sell, convey, lease, mortgage, manage, insure, improve, epair, or perform any other act with respect to any of my ropersy (now owned or later acquired) including, but not imi~ed to, real estate and real estate rights (including the fight to remove tenants and to recover possession). This' includes the might to sell or encumber any homestead that I now own or may own in the future. i0. Prepare, sign, and file documents with any governmental Dody or agency, including, but not limited to, authorization to: a. Prepare, sign and file income and other tax returhs with federal, state, local, and other governmental bo~ies. b. Obtain information or documents from any government or its agencies, and negotiate, compromise, or settle any matter with such government or agency (including tax matters). c. Prepare applications, provide information, and perform any other act reasonably requested by any government or its agencies in connection with governmental benefits (including military and social security benefits). ~ ii. Disclaim any interest which might otherwise be ~a~ ~y £n sferred or distributed to me from any other person, ate, trust, or other entity, as may be appropriate. Power of.Attorney shall be construed broadly as a General of Attorney. The listing of specific powers is not ~nded to limit or restrict the general powers granted in this ir of Attorney in any manner. Power of Attorney also includes the power to authorize my ssion to a medical, nursing, residential or similar lity, and to enter into agreemenss for my care, as well as power to authorize medical and surgical procedures. power or authority granted to my Agents under this document .1 be limited to the extent necessary to prevent this Power y from causing: (i) my income to be taxable to my ts, (ii) my assets to be subject to a general power of .intment by my Agents, and {iii) my Agents to have any dents of ownership with respect to any life insurance .cies that I may own on the life of my. Agents. ients shall not be liable for any loss that results from a lent error that was made in good faith.' However, my Agents Il be liable for willful misconduct or the failure to act in faith while acting under the authority of this Power of rney. athorize my Agents to indemnify and hold harmless any third ity who accepts and acts under this document. ~Agents shall be entitled to reasonable compensation for any ivices rovided as my Agents. My Agents shall be entitled mburse~ent of all reasonable expenses incurred in connec.ti0n h this Power of Attorney. Agents shall provide an accounting for all funds handled and acts performed as my Agents, if I so request or if such a uest is made by any authorized personal representative or uciary acting on my Dehalf. the event that either one of my agents would be unable to, or see to serve as my agent, then in that event I hereby appoint authorize my remaining agent to act as my sole agent in the .ling of my affairs. Power of Attorney shall become effective inunediately, and .1 not be affected by my disability or lack of mental ,etence, except as may be provided otherwise by an applicable .e statute. This 'is a Durable Power of Attorney. This Power ~ttorney shall continue effective until my death. This Power ~ttorney may'be revoked by me at any time by providing .ten notice to my Agents. ~d ~D~¢V ~ _, 19 ~ , at Wormleysburg, ~ sylvania. ~CHARD B. WA A/~O H. Warm, Natmy Publ2¢ j ,.~mlueha~... Twp,, Dauphln c~o~.m~ | , personally ~ppeared RICRARD B. known to me (or satisfactorily proven) to be the person name is subscribed to the within instrument and ~owledged that he/she executed the same as for the purposes in contained. ~, ~tness whereof I hereunto set my hand and official seaL. Notary Public , EXHIBIT B DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 UJ Z O O REV-15'O0 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENTS ~ {LAST, RRST, AND MIDDLE INnIAL) use a blew4 I~:k t~;Separ~te WO~ K "IN T E R E LV A V.. SOCIAL SECUR~PI NUMBER DATE OF DEATH DATE OF BIRTH (IF APPUG,I~LE) SURViViNG SPOUSE'S NAME (L~T, FIRST, AND MIDDLE INITIAL) N/A SOPJAL SEOURrTY NUMBER. [] 1. Odginal Return [] 4. Limited Estate ~ 6. Decedent Died Testate (ah ~opy or~) [] 9. Litigation Proceeds Received [] 2. Supplemental Return [] 4a. Futura Interest Compromise fdatad~eati~ater 12.12-S2) [] 7. Decedent Maintained a Living Trust (~u~h~opyof'fmst) [] 10. Spousal Poverty Cmdlt (~. o~ aath be,~n 12-31-91 and 1-t-95) THIS RETURN MUST BE FILED IN DUPUCATE WITH THE REGISTER OF WILLS [] 3. Remainder Retumic~ea~eah~iort~ 12-13-82) [] 5. Federal Estate Tax Return Required ]- 6. Total Number of Safe Deposit Boxes [] 11. Eleclion to tax under Sec. 9113(A) (~.h Sc, O) .' THIS SECTION .MUST :BE COMP, LiETEDiaM.~'{CORRESRONDENCE,,~AND;C:DNFIDEN~I~E:T'A~f"INFORMATION 'SHOULD. BE DIRECTED TO: NAME James P. Sheppard, Esquire RRM NN~E Cf Appl~able) James P. Sheppard, Esquire m~-P~o:~?~.~ 232-5551 1, Real Estate (Schedule A) (1) 2. Stoclcs and Bonds (Schedule BI (2) 3. Closely Held Corporation.Partnemhip or Sole-Proprietorship (31 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash. Bank Deposits & Miscellaneous Personal Property (Schedule E) (5} C~PLETE ~UNG ~DRESS 407 North Front Street Harrisburg, PA 17101 5- 7:.. 7.. i , =-.- _ 8.8 0 6. Jointly Owned Property (Schedule F) (6) 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) {7} -. .... ~ 8. Total Gross Assets (total Lines %7) 9, Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13, Charitable and Governmental Bequesls/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) 5.0 1 (11) 2 9 0 3 6 8 6 (12) , 3 1 7 , 2 6 8. 1 5 (13) , ,5 0 0 .0 0 (14) , 3 1 6 .,7 6 8 . 1 5 15, Amount of line 14'taxable -~ at the spousal tex rate ~ ., .~ .: ............ , ....... X :0 (15) See instructions on reverse side for applicable perc~ntege .... 16. Amount of line 14 taxable at 6% rate ~ ~ x .06 (16) 17. Amount of line 14 taxable at 15"/. rate ~ 3 1 6 ~ 7 6 8 · 1 5 x .15 (17) 18. Ta~ Due (18) 7,5 1 5.2 2 7,5 1 5.2 2 > > BE SURE TO.ANSWER.AU;..QUESTIONSON'REVERSE SIDE AND RECHECK MATH < < Under penalties of perjury. I declare that } have examined this tatum, including accompanying achedutas end staternant~, and to the best of my knowlertge and belief, it is tree, correct an{3 complete, Declaration of preparer olher Ihan the personal representative is based an all informatton of which preparer has an,/knowledoe. SIGNA.T.U~E OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS ' ' " S~T~RE OF PREPARER ~ER THAN ~PRESE~ATIVE ~DRES8 .... DATE Dbcedent's Complete Address: ISTREETADDRES$ ~'[~LrCh Of C~Dd HOPF~ 801 North Hanover Street, Carlisle, PA 17013 CITY STATE ZiP Tax Payments and Credits: 1. Tax Due (Page 1 Line 18) (1) $47,515,23 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount $2,375.76 .... Total Credits ( A + B + C ) (2) · 2 375, 76 3, Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) 4. If line 2 is greater than line 1 + line 3, enter the difference. This is the OVERPAYMENT. Check box on Page I Line '!9 to request a refund (4) 5. If line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE. (5) 45,13 9.46 A. Enter the interest on the tax due. (SA) 45,139.46 B. Enter the total of Line 5 + 5A. This is the ESALANCE DUE, (5B) Make Check Payable to: REGISTER OF WILLS, AGENT ' PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No &. retain the use or income of the property transferred; ............................................................. [] b. retain the right to deaignate who shall use the property, transferred .or its income; ................ [] c. retain a reversionary interest; or ............................................................................................. [] d. receive the promise for life of either payments, benefits or care? ................................... : ..... [] [] 2. tf death occurred on or before December 12, 1982, did decedent within two years preceding death transfer property without receiving adequate consideration? If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration'?. .............................................................................................. [] [] 3. Did decedent own an "in trust for" or payable upon death bank account or secudty at his or her death? ...................................................................................................................... [] 4. Did decedent own an individual retirement account, annuity, or other non-probate property? .... [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FiLE iT AS PART OF THE RETURN 72 P.S. §9116 (a) (1.1) (i) provided for the reduction of the tax rate imposed on the net value of transfers to or for the use of the surviving spouse from 6% to 3% for dates of death on or after July 1, 1994 and before January 1, 1995. 72 P.S. §9116 (a) (1.1) (ii) provided for the reduction of the rate imposed on the net value of transfers to or for the use of the surviving spouse from 3% to 0% for dates of death on or after January 1, 1995. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. FOP, DATES OF DEATH ON OR AFTER JANUARY '1, 1995 - Please answer the following question by placing an "x" in the appropriate space. Did ~e decedent create a trust or similar arrar~gement which is solely for the surviving spouse's benefit for his or her entire lifetime? Yes [] No If you answered yes to the above question, the tax on the trust or similar arrangement is postponed until the death of the second spouse, at which time it will be fully taxable at the rate(s) applicable to the remainder beneficiary(les). Enter the value of the trust on Schedule J, Part II, in order to remove it from the calculation of the tax due in this estate. You may wish to file Schedule O in order to make the election available under Section 9113. Ii: the election is made, the trust or similar arrangement is taxed in the estate of the first decedent spouse, the portion of the trust or similar arrangement which benefits the surviving spouse is taxed at the zero tax rate, and the remainder is taxed at the rate(s) applicable to the remainder beneficiary(les). If you choose to make the election, you must attach Schedule 0 to a timely-filed tax return, along with Schedule(s) K and/or M in order to show the apportionment of the trust or similar arrangement between the surviving spouse and the remainder beneficiary(les). SCHEDULE J BENEFICIAE~E$ ESTATE OF RLE NUMBER ELVA V. KINTER 21-99-1109 ITEM AMOUNT OR NUMBER NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP SHARE OF ESTATE A. Taxabie Bequests: 1. Dorothy Ward, 1851 Ward Lane Sister-in-Law $2,500.00 ~chanicsburg, PA 17055 2. Margaret Lutz, Box 321, Lot 7043, Leiby Trailer Sister 2,500.00 Carlisle, PA 17013 3. Thomas J. Ward, 708 Carol Street Brother 40,000.00 New Cumberland, PA 17070 4. iRichard B. Ward, 1844 Sheepford Road Brother RESIDUE ,M~chanicsburg, PA 17055 ITEM AMOUNT OR NUMBER NAME AND ADDRESS OF BENEFICIARY SHARE OF ESTATE B. Charitable and Governmenta Bequests: Eberly' s Mill Church of God 115 Creek Road Camp Hill, PA 17011 TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on line 13, Recapitulation) S 500.00 Jif more space is needed, insert additional sheets of same size) $500.00 SCHEDULE B STOCKS & BONDS FILE NUMBER 21-99-1109 Alt property jointly-owned with right of survivorship must be disclosed on Schedule F, ITEM NUMBER 3 4. b 10. 11. DESCRIPTION NCR Corporation-con, on stock 29.625 shares @ $33.00 per share AT&T - common stock 711 shares @ $46.75 per share Air Touch Connunications - cormon stock 188 shares (Air Touch ~cations was acq~red by Vodafone on 6/29/99. Decedent's shares had not been exchanged as of the date of her Neath on 10/31./99. The unexchanged stock is valued using the Vodafone share price on the date of death times tb~ acquisition formula which was .50 shares of Vodafone for each share of Air Touch,. plus $9.00 cash per share. Calculation: (188 sha~es x .50 x 43.8985) + $9.00 Ameritech- co~,~on stock 560 shares (Ameritech was ac~3~red by SBC on 10/8/99. Decedent' shares had not been exchanged as of %he date of her death on 10/3Y99. The unexchamged stock is valued using the SBC share price on the date of death times the acquisition formnla which was 1.316 shares of SBC for each share of Ameritech. Calculation: (560 shares x 1.316 x $53.00) Bell Atlantic Corp. - cozu,~on stock 664 shares @ $64.938 per share BellSouth Corporation - conn~n stock 844 shares @ $45.00 per share Lucent Technologies, Inc. - con, on stock 612 shares @ $64.5397 per share MediaOne Group, Inc. - con, non stock 188 shares @ $71.1250 per share Pacific Telesis Group - conmon stock 376 shares (Pacific Telesis Group was ac~red by SBC) Calculation (376 shares x .73145 x $53.00) Southwestern Bell Corp. con, on stodi (SBC) 564 shares @ $53.00 USWest, Inc. - conmon stock 193 shares @ $61.06 per share TOTAL (Also enter on line 2, Recapitulation) $ VALUE AT DATE OF DEATH 977.63 33,239.25 5,818.46 39,058.88 43,118.83 37,980.00 39,498.30 13,371.50 14,576.34 29,892.00 11,784.58 269,315.77 COMMONWEALTH OF PENNSYLVANIA iNHERiTANCE TAX RETLIPJ,~ RESIDENT DECSDENT ESTATE OF SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER 21-99-1109 include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly.owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 2. 3. 4. DESCRIPTION Allfirst Bank, Checking Account No. 00514-2020-1 Balance 11/03/99 Musselman' s Funeral Home, Lemoyne, PA Prepaid Funeral Plan Chum-ch of God Homa, 801 N. Hanover Street, Carlisle, PA Refund of Security Deposit a~d Unused Funds Lucent Technologies - Dividend Check 6/98 - Reissued 17013 TOTAL (Also enter on line 5, Recapitulation) VALUE AT DATE OF DEATH $1,440.00 6,600.00 3,856.56 12.24 11,908.80 (if more space is needed, inset1 additional sheets of the same size) ESTATE OF '~,~A V. K~ :ILE NUMBER 21-99-1109 If an asset was made joint wfthin one year of the decedent's date of death, it must be reported on Schedule G. ADDRESS SURVIVING JOINT TENANT(S) NAME X. Richard B. Ward 1844 SheepfordRoad, Mechanicsburg, PA 17055 RE~TIONSHIPTODECEDEt Brother JOINTLY-OWNED PROPERTY: Il'EM NUMBER 1. Include nafne of tinandal institution and banl~ account number nr sirnilar idenffying number. Attach deed tot ~oifltiy-held reaJ estate, Certificate of Deposit 98010060068-6 Allfirst Bank, fka Dauphin Deposit Bar~. and Trust Company 8 Certificate of Deposit ~8t41048171 Ailfirst Bank, fka Dauphin Deposit Bank and Trust Company Certificate of Deposit ~2474120651078402 First Union Bank Certificate of Deposit ~247412045944213 First Union Bank DATE OF D~ DATE OF DEATH VALUE OF VALUE OF ASSET DECEDENTS INl $24,450.61 $12,225.2 66,132.35 33,066-~ 18,320.07 9,160.1 21,257.82 10,628' TOTAL (Also enter on tine 6, Recapitulation) $ 65,080.4z~ REV.1511EX * ('r,97} · ~ COMMONWEALTH OF PENNSYLVANL~, INHERITANCE TAX RETURN RESIDENT DECEDENT ESTAT~ OF SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21-99-1109 Debts of decedent must be reported on Schedule L ITEM NUMBER DESCRIPTION AMOUNT 9. 10. FUNERAL EXPENSES: Musse!man ' s Fundera! I-]oma, :(Prepaid) JaK~s ~bss, Pastor - Clergy Services ADMINISTRATIVE COSTS: Personal ReprasantatJve's Commissions Name of Personal Representative (s) P..i.char~ ]3. Wa.rd Social Secudty Number(s) / EIN Number of Personal Representative(s) StmetAddress 1844 Sheepford Road cb Mschanicsburg state PA Year(s) Commission Paid: Af~mey Fees JaT~RS P. Sheppard, Esquire Family Exemption: (1~ decedenfs address is not lhe same as claimants, attach explanation) Claimant N/A 1%0 55 Street Add~ City State Zip Relationship of Claimant to Decedent PmbateFees Petition, Ts~x Return Filing Fee, Short Certificates, Extra pages, JCP fee A~tanfsFees 1999 Federal~ State, Local Returns Preparation ~.Reser 2000 Fiduciary Return (Reserved) Tax Return Preparers Fees Bank Stop Payment Pee (Al!first Bank - 11/4/99) Bank account debit 11/99 Social Security Deposit - AllfLrst Bank (12/7/99). The Patriot News Co. - Estate Notice - Public Advertisement (1/3/00) Cumb=_rland County Law Journal - Legal Advertisemant TOTAL (Also enter on line 9, Recapitulation) $..,6,600.00 250.00 10,293.07 10,293.07 404.00 250.00 100.00 25.00 575.00 186.72 60.00 $ 29,036.86 (If more space is needed, insert additional sheets of the same size) EXHIBIT C 21-99-1109 LAST WZLL AAYD TESTA~IENT OF ELVA V. I.~NTER I, ELVA ¥. ]fINTER, of the Township of Lower Allen, County of Cumberland and State of Pennsylvania, being of sound and' disposing mind, memory and understanding, do make, publish and declare this my Last Will and Testament, hereby revoking .and making void any and all prior Wills by me at any time heretofore r~ade. I direct the'payr~ent of all my just debts and funeral expenses as soon after my decease as the same can be convenient!st done, and in this respect, I direct that all estate, inheritance and succession taxes that may be assessed~in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid out of the principal of my general estate to the same effect as if said taxes were expenses of administration, and that al! property includable in my ts_xable estate, 'whether or not passing %ruder this .%fill, Shall be free and cles~ thereof. i give and bequeath the sum of Five Hundred ($500.00) Dollars to the Eberly'~'s' Mill Chumch of God. -1- Z give and bequeath the sum of Two Thousand Five Hundmed.~ ($2,500.00) Dollars to my sister MARGARET .LUTZ~ if she survives give and bequeath the su~ of Two Thousand Five Hundred ($2,~00.00) Dollars to my sister-in-law, DOROTHY. WARD, if she SIL~v±ve S me .......... I give, devise and bequeath my personal residence, which consists of a house and lot oF ground located in Lower Allen Township, Cumberland County, Pennsylvania, presently kno~-~n and nu~bered as 820 Rupp Avenue, Mechanicsburg, Pennsylvania, to my brother, RICHARD B. WARD and to my brother, TH0I~AS J. stis~e aud shs~e alike. I give, devise and bequeath all the rest, residue and remainder of my estate, of whatsoever nature and ~¢heresoever the same may be situate, bo my brother, RICHARD B. WARD, absolutely and unoonditionally. -2- LASTLT, i nominate, constitute aud appoint my b~other, RICHARD B. -~ARD, Executor of this my Last Will and Testament, and direct that he be e~cused. From posting bond or other secur: for the ~aitb~ performance of his duties in any jurisdiction. IN WIT2~SS WPIEREOF, I have hereunto set my hand and seal this /'~ day of March, A. D., 1996. Elva V. Kinter Signed, sealed, published and ~eclsred by the above named, ELVA V. !CII'.~ER, as and for her Last Will and Testament, in the presence of us, who have subscribed our names hereto as witnesses, at the request of said testatrix, in her presence ar. in the presence of each other. Estate of No. '21-99-1109 ELVAV. KINTER , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW November 12th, 19 -99 , in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instnnment(s) dated MARCH 14th, 19.96 · described therein be admitted to probate and ffl~i of r~cord as the last will of E~rA V. KINT~R ,; and.~etters TESTAMENTARY are hereby grante~d to ' RICHARD B. WARD Filed 270.00 6.00 FEES Probate, Letters, Rte .......... $ Short Cm~dficat ~('~.0 .......... Renunciation ................ $ x-PAGES (3) $ 9.00 JCP 5.00 TOTAL $ · ~ .ov.~...b~x...!~. ,..~?R~...'. :s.29p...q0... Re/~i~er of W'fli~ ' ~ C. LEWTS M_AILED LESTERS AND ORDER TO ATTORNEY JAMES P. SHEPPARD L,:" ,. · IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF RICHARD B. WARD (POA) : IRENE E. SIMPSON, : : Petitioner CLIFFORD ALLAN WARD a/k/a CLIFFORD : A. WARD, SR., .. Respondent : I CI~_~dlATION TO SHOW CAUS__E_E AND NOW, this y of _, 2004, upon consideration of the Foregoing Petition, a Citation is hereby entered against Respondent to show cause why an Inventory and Accounting should not be filed for his actions completed under the Power of Attorney from inception until the date hereof in a form that satisfies the requirements of the Probate Code and the Fiduciary Accounting standards in the form as presented in Cumberland County O.C. Rule 6.1; why Respondent should not dispose of any assets, and why he should not account for any and all assets that he has procured or are in his possession belonging to Principal's estate whether via alleged git~ or other forms; why Respondent should not produce the entire file and any copies of al/documents in his possession relating to Principal's estate, not limited to all prior tax returns, any and all certificates of deposits, all bank and checking records, all brokerage accounts, deeds and mortgages associated therewith and other ancillary financial information without limitation intended; and such other relief as this Court deems proper. Rule returnable in writing twenty (20) days from the date of service. BY THE COURT: IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: ESTATE OF RICHARD B. WARD (POA) IRENE E. SIMPSON, Petitioner CLIFFORD ALLAN WARD a/k/a CLIFFORD A. WARD, SR., Respondent No. AND NOW, this CITATION TO SHOW CAUSE 2004, upon consideration of the Foregoing Petition, a Citation is hereby entered against Respondent to show cause why an Inventory and Accounting should not be filed for his actions completed under the Power of Attorney from inception until the date hereof in a form that satisfies the requirements of the Probate Code and the Fiduciary Accounting standards in the form as presented in Cumberland County O.C. Rule 6.1; why Respondent should not dispose of any assets, and why he should not account for any and all assets that he has procured or are in his possession belonging to Principal's estate whether via alleged girl or other forms; why Respondent should not produce the entire file and any copies of all documents in his possession relating to Principal's estate, not limited to all prior tax returns, any and all certificates of deposits, all bank and checking records, all brokerage accounts, deeds and mortgages associated therewith and other ancillary financial information without limitation intended; and such other relief as this Court deems proper. Rule returnable in writing twenty (20) days from the date of service. BY THE COURT: 1 IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: : ESTATE OF RICHARD B. WARD (POA) : IRENE E. SIMPSON, : Petitioner : : CLIFFORD ALLAN WARD a/k/a : CLIFFORD A. WARD, SR., : Respondent : No. 21o04-509 PETITION FOR STATUS CONFERENCE I AND NOW, comes the Petitioner, Irene E. Simpson, by and through her attomeys, Neil W. Yarn, Esquire and James, Smith, Dietterick & Connelly, LLP, and petitions this Honorable Court for a status conference pursuant to the following: PARTIES 1. Petitioner, Irene E. Simpson, is an adult individual residing at 2118 Princeton Avenue, Camp Hill, Pennsylvania 17011 and is the adopted daughter of Richard B. Ward (hereinafter "Principa£'). 2. Respondent, Clifford Allan Ward a/k/a Clifford A. Ward, Sr., (hereinal°ter "Respondent"), is an adult individual residing at 460 East Mt. Airy Road, Dillsburg, York County, Pennsylvania 17019 and is the son of Richard B. Ward and the brother of the Petitioner. 3. Richard B. Ward (hereinafter "Principa£'), is an adult individual residing at 1844 Sheepford Road, Mechanicsburg, Cumberland County, Pennsylvania 17055 and is the father of Petitioner and Respondent. 4. Principal, Richard B. Ward, executed a Power of Attorney naming Petitioner and Respondent as co-agents on October 27, 1997 (hereinafter Petitioner and Respondent may also be collectively called "Co-Agent(s)"). 5. Principal recently inherited significant monies from his sister, Elva Kinter (hereinafter "Kinter') and the whereabouts of a certain portion of said assets (namely the stocks and certificates of deposit) are unaccounted for as of the date hereof. 6. Principal was named as the Executor of Kinter's assets; however, the Principal deferred to the Respondent to administer the assets from the estate (as proof thereof, we have attached as Exhibit "A" a handwritten summary of Kinter's assets of which it is averred the Respondent's Wife completed). 7. Principal recently amended his Will at the allegation directed of Respondent, significantly altering certain pre-residuary and residuary gifts including leaving all stocks to certain individuals. 8. Principal owns several rental units/homes and a portion of the proceeds from the rent thereon remains unaccounted for as of the date hereof. 9. The Principal, Petitioner and other potential beneficiaries of Principal's estate will be prejudiced if Respondent does not produce the records, file an inventory and provide an Accounting as per 20 Pa. Cons. Stat § 5610. 10. On May 28, 2004, Petitioner filed a Petition for Citation to Show Cause why an Inventory and Accounting should not be filed as per 20 Pa. Cons. Stat § 5610 by Respondent while acting as Co-Agent. To date, the parties have attempted to resolve this matter informally without success and therefore, believe this conference may assist the parties in reaching a resolution. 11. Petitioner further believes that a stares conference may provide the opportunity for the parties to identify additional issues for the Court and facilitate resolution thereof to this matter. WHEREFORE, Petitioner respectfully requests that a stares conference be scheduled in the above-captioned matter. Dated: September Z, 2004 By: Respectfully submitted, JAMES, SMITH, DIETTERICK (717) 533-3280 Attomeys for Petitioner VERIFICATION I, Neil W. Yahn, represent that I am the attorney for Petitioner, Irene Simpson, and verify that the statements made in the foregoing Petition for Status Conference are tree and correct. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. Section 4904 relating to unswom falsification to authorities. EXHIBIT A I~ ~22 ~?o .06~ i w. .~.LF&~ I ~ , Off')- 27, CERTIFICATE OF SERVICE I, NEIL W. YAHN, ESQUIRE, do hereby certify that I served a tme and correct copy of the foregoing Petition for Stares Conference upon the following below-named individual(s) by depositing the same in the U.S. Mail, postage pre-paid at Hershey, Dauphin County, Pennsylvania this __ day of September, 2004. SERVED UPON: James P. Sheppard, Esquire 2201 North 2nd Street Harrisburg, PA 17110 Andrew C. Sheely, Esquire 127 South Market Street P.O. Box 95 Mechanicsburg, PA~055 AttorneY' I.D~8 IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF R/CHARD B. WARD (POA) : : IRENE E. SIMPSON, : Petitioner : : CLIFFORD ALLAN WARD a/k/a : CLIFFORD A. WARD, SR., : Respondent : No. 21-04-509 PETITION FOR STATUS CONFERENCE AND NOW, comes the Petitioner, Irene E. Simpson, by and through her attomeys, Neil W. Yahn, Esquire and James, Smith, Dietterick & Connelly, LLP, and petitions this Honorable Court for a stares conference pursuant to the following: PARTIES 1. Petitioner, Irene E. Simpson, is an adult individual residing at 2118 Princeton Avenue, Camp Hill, Pennsylvania 17011 and is the adopted daughter of Richard B. Ward (hereinafter "Principa£'). 2. Respondent, Clifford Allan Ward a/k/a Clifford A. Ward, Sr., (hereinafter "Responden£'), is an adult individual residing at 460 East Mt. Airy Road, Dillsburg, York County, Pennsylvania 17019 and is the son of Richard B. Ward and the brother of the Petitioner. 3. Richard B. Ward (hereinafter "Principal"), is an adult individual residing at 1844 Sheepford Road, Mechanicsburg, Cumberland County, Pennsylvania 17055 and is the father of Petitioner and Respondent. 4. Principal, Richard B. Ward, executed a Power of Attorney naming Petitioner and Respondent as co-agents on October 27, 1997 (hereinafter Petitioner and Respondent may also be collectively called "Co-Agent(s)"). 5. Principal recently inherited significant monies from his sister, Elva Kinter (hereinafter "irinter") and the whereabouts of a certain portion of said assets (namely the stocks and certificates of deposit) are unaccounted for as of the date hereof. 6. Principal was named as the Executor of Kinter's assets; however, the Principal deferred to the Respondent to administer the assets from the estate (as proof thereof, we have attached as Exhibit "A" a handwritten summary of Kinter's assets of which it is averred the Respondent's Wife completed). 7. Principal recently amended his Will at the allegation directed of Respondent, significantly altering certain pre-residuary and residuary gifts including leaving all stocks to certain individuals. 8. Principal owns several rental units/homes and a portion of the proceeds from the rent thereon remains unaccounted for as of the date hereof. 9. The Principal, Petitioner and other potential beneficiaries of Principal's estate will be prejudiced if Respondent does not produce the records, file an inventory and provide an Accounting as per 20 Pa. Cons. Stat § 5610. 10. On May 28, 2004, Petitioner filed a Petition for Citation to Show Cause why an Inventory and Accounting should not be filed as per 20 Pa. Cons. Stat § 5610 by Respondent while acting as Co-Agent. To date, the parties have attempted to resolve this matter informally without success and therefore, believe this conference may assist the parties in reaching a resolution. 11. Petitioner further believes that a stares conference may provide the opportunity for the parties to identify additional issues for the Court and facilitate resolution thereof to this matter. WHEREFORE, Petitioner respectfully requests that a stares conference be scheduled in the above-captioned matter. Dated: September ,Z_, 2004 By: Respectfully submitted, JAMES, SMITH, DIETTERICK & ~CONNELLY, LLP (717) 533-3280 Attorneys for Petitioner VERIFICATION I, Neil W. Yahn, represent that I am the attorney for Petitioner, Irene Simpson, and verify that the statements made in the foregoing Petition for Status Conference are mae and correct. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. Section 4904 relating to unswom falsification to authorities. Date: ,~ {~ /c~,~ ,i . ...... .}' ~ Neil W. Y~i EXHIBIT A EXHIBIT A ., ! ; '7qO . 0~ ~74 - 27 .! 6 zx4 .__az___,_ ? CERTI17ICATE OF SERVICE I, NEIL W. YAHN, ESQUIRE, do hereby certify that I served a tree and correct copy of the foregoing Petition for Status Conference upon the following below-named individual(s) by depositing the same in the U.S. Mail, postage pre-paid at Hershey, Dauphin County, Pennsylvania this~ day of Septernber, 2004. SERVED UPON: James P. Sheppard, Esquire 2201 North 2nd Street Harrisburg, PA 17110 Andrew C. Sheely, Esquire 127 South Market Street P.O. Box 95 Mechanicsburg, PA~5 NEIL W. YAHN, ] Attorney I.D;~ #822 SQUIRE WE HEREBY CERTIFY THAT THE W[TH]N,,e~l A IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF RICHARD B. WARD (POA) : IRENE E. SIMPSON, Petitioner CLIFFORD ALLAN WARD a/Ida CLIFFORD A. WARD, SR., Respondent No. 21-04-509 ORDER AND NOW, this (~ g~day of September, 2004, a stares conference in the above- captioned matter is hereby scheduled for>~f~ R~-~4_.) // ,2004, at mM. in C/'Ta'-bO7 ~t~-'70fy/4 ~ of the Cumberland County Courthouse, Carlisle, Pennsylvania. By the Court: J. IN RE: ESTATE OF RICHARD B. WARD, POA IRENE E. SIMPSON, Petitioner CLIFFORD ALLAN WARD a/k/a CLIFFORD A. WARD, SR. Respondent : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : NO. 21-04-0509 RESPONDENT'S ANSWER AND NEW MATTER TO CITATION ISSUED JUNE 23, 2004 Respondent, Clifford A. Ward, by and through counsel of Andrew C. Sheely, Esquire, hereby files this Answer and New Matter to the Citation issued on June 23, 2004, and respectfully states as follows: 1. 2. 3. 4. Petitioner's Admitted upon information and belief. Admitted. Admitted. The allegations of Paragraph 4 as set forth in'he ~ Petition for Citation to Show Cause WhY a~ Inventory and Accounting should not be filed are conclusions of law to which no response is required. To the extent a response is required, the allegations fail to set forth sufficient allegations warranting the relief sought by Petitioner and warranting exercise of this Court's jurisdiction. 5. Admitted. 6. The allegations of Paragraph 6 as set forth in the Petitioner's Petition for Citation to Show Cause Why and Inventory and Accounting should not be filed are conclusions of law to which no response is required. To the extent a response is required, the allegations set forth in the underlying Petition fail to set forth sufficient allegations demonstrating any harm or detriment to the Principal or the Principal's Estate by action or inaction of the Respondent which would normally grant standing to Petitioner to pursue the instant action. By way of further response, Petitioner has failed to allege facts even remotely alleging financial or other detriment to the Principal's estate or the Principal by action of the Respondent. 7. Admitted. By way of further response, Respondent believes that the principal, Richard B. Ward, was fully competent, of sound mind and understanding at all relevant times during and after execution of the Power of Attorney document. 8. Denied, and strict proof thereof demanded at hearing or otherwise. To the contrary, the allegations of the underlying petition are vague and do not support the requested relief as sought by Petitioner where Petitioner has failed to allege any detriment to the Principal or his estate and where the Petition fails to contain no averments demonstrating specific instances as to where and when Respondent was not cautious or prudent concerning the Principal or the Principal's estate. 9. Admitted in Part/Denied in part. It is admitted that Respondent is aware that the Principal changed his Last Will and Testament. It is denied that Principal changed his Last Will and Testament at the direction of Respondent thereby altering preresiduary and residuary gifts and strict proof thereof demanded at hearing or otherwise. 10. Admitted with clarification. Respondent is aware that the Principal was a beneficiary of the last will and Testament of Elva V. Kinter who died in 1999. By way of further answer, Respondent believes that Principal inherited cash and in-kind distributions from the Estate of Elva V. Kinter having values close to the amounts alleged in the Petition. Respondent is without sufficient information to form an opinion as to the remaining allegations set forth in paragraph 10, and accordingly, such allegations are denied and strict proof demanded thereof at hearing or otherwise. 11. Admitted in Part/Denied in Part. It is admitted that the Principal was named and appointed as the Executor of the Estate. It is specifically denied that Respondent administered the Estate or Estate assets for the benefit of the Principal or otherwise. By way of further Answer, Respondent believes the Principal secured legal counsel to settle and resolve estate administration matters, including asset distribution. 12. Admitted in Part/Denied in Part. It is admitted that the Principal owns several rental units/homes from which the Principal derives income. Respondent is without sufficient information to form an opinion as to the veracity as to the remaining allegations as set forth in paragraph 12 of Petitioner's Petition, and therefore such allegations are denied with strict proof thereof demanded at hearing or otherwise. 13. Admitted in part/Denied in Part. Respondent believes and therefore admits that James P. Sheppard, Attorney at Law, has provided legal representation for the benefit of the Principal for a period in excess of seven (7) years. Respondent is without sufficient information to form an opinion as to the veracity as to the remaining allegations as set forth in paragraph 13 of Petitioner's Petition, and therefore such allegations are denied with strict proof thereof demanded at hearing or otherwise. 14. Denied. To the contrary, Respondent and his wife recently borrowed money (incurred debt) to make improvements to their home. Respondent is without sufficient information to form an opinion as to the veracity as to the remaining allegations as set forth in paragraph 14 of Petitioner's Petition, and therefore such allegations are denied with strict proof thereof demanded at hearing or otherwise. 15. The allegations of Paragraph 15 as set forth in the Petitioner's Petition for Citation to Show Cause Why and Inventory and Accounting should not be filed are conclusions of law to which no response is required. To the extent a response is required, the allegations set forth in the underlying Petition fail to set forth sufficient allegations demonstrating any harm or prejudice to the Principal or the Principal's Estate by action or inaction of the Respondent. By way of further response, all relevant records and financial information relating to the Principal and the Principal's estate have been and remain in the possession of the Petitioner or the Principal. 16. The averments of fact set forth in paragraph 16 the Petitioner's Petition for Citation to Show Cause Why an Inventory and Accounting should not be filed do not require an affirmative or negative answer or reply. To the extent a response is required, it is admitted that an accounting is required to be filed by the Petitioner, and further, that such Accounting should have been filed with the petition so as to properly frame the issues in dispute for the benefit of the Court in support of the blanket allegations as contained in the Petition. WHEREFORE, Respondent respectfully requests that this Honorable Court dismiss the underlying Petition and Citation issued thereon, or in the alternative, direct that Petitioner to file an accounting, at her sole cost and expense, with the Court and to amend her Petition so as to set forth sufficient facts warranting jurisdiction and relief from this Honorable Court. NEW MATTER 17. The allegations contained in paragraphs 1 16 are incorporated herein as if set forth at length. 18. The Petition and Citation referenced herein were served upon Respondent and Respondent's Counsel by regular mail on or about September 15, 2004. 19. At all relevant times herein, the Principal, Richard B. Ward, was and remains fully competent to execute legal documents and to administer to his person, liabilities of his Estate. 20. At all relevant times as well as the assets and herein, the Principal Richard B. Ward was and continues to reside alone at his residence on a day to day basis without significant assistance from Petitioner or Respondent. 21. At all relevant times herein, including prior to filing the underlying petition, Petitioner has been in control of or had direct access to any and all financial information sought in the underlying Petition, without interference or obstruction by Respondent. 22. Respondent is not in possession or control of the financial records or information sought by Plaintiff in the Petition, said information and financial records remaining in the possession or control of the Petitioner or the Principal. 23. Prior to serving the instant citation on Respondent, Petitioner through her counsel was provided with significant and relevant financial information by James P. Sheppard, Esquire, concerning Estate administration performed by the Principal and Estate assets acquired by the Principal. 24. Prior to serving the instant citation on Respondent, Petitioner through her counsel was provided with a personal interview with Respondent and his counsel, as well as Principal and his counsel, concerning the financial affairs of the Principal. 25. Respondent has repeatedly requested that Petitioner provide detailed information as to what Petitioner is seeking in the instant petition and Petitioner has refused to cooperate by providing such information to Respondent. 26. Absent significant and meaningful allegations demonstrating financial harm or detriment to the Principal's estate or the Principal's person, the underlying action is without merit and should be dismissed. 27. The allegations supporting the intent petition and request for relief contained therein are vague and inspect thereby warranting dismissal , with prejudice, of the underlying petition and citation issued thereon. 28. The allegations contained in the Petitioner's Petition for Citation to Show Cause Why and Inventory and Accounting should not be filed do not rise to the level engaging this Court's jurisdiction over the relief and demands sought by Petitioner. 29. The purpose and relief sought by the Petitioner's Petition for Citation to Show Cause Why and Inventory and Accounting serve no benefit to the Principal or the Principal's Estate. 30. The Petitioner's Petition for Citation to Show Cause Why and Inventory and Accounting serve no benefit to the Principal or the Principal's Estate and Respondent's have been forced to engage legal services to defend against unnecessary harassment initiated by Petitioner. 31. The relief sought and requested by Petitioner is not warranted where the Principal is competent and capable of managing his own affairs. 32. Respondent has not disposed of any assets or incomes of the Principal for the benefit of the Respondent or to the detriment of the Principal or the Principal's Estate. 33. Respondent has not procured assets from the Principal or the Principal's Estate for the benefit of Respondent or to the detriment of the Principal or the Principal's Estate. 34. Respondent is unable to procure the documents requested by Petitioner without the consent of the Principal or co-agent Petitioner as the documents requested are in their possession and not within the dominion and control of Respondent. WHEREFORE, Respondent, Clifford A. Ward, respectfully requests that this Honorable Court dismiss the underlying Petition and Citation issued thereon, or in the alternative, direct that Petitioner file an accounting with the Court, at her sole cost and expense, and further direct Petitioner to amend her Petition so as to set forth sufficient facts warranting jurisdiction and relief from this Honorable Court. october ~ , 2004 ResDectfully submitted, Andrew C. Shee~ Esquire Attorney for Respondent, Clifford A. Ward 127 South Market Street P.O. Box 95 Mechanicsburg, PA 17055 (717) 697-7050 (717) 697-7065 (fax) 8 VERIFICATION I, Clifford A. Ward verify that the statements made in the foregoing Answer and New Matter are true and correct to the best of my knowledge, information and belief. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S. §4904 relating to unsworn falsification to authorities. Date: October/, 2004 Cli~4~r~ A. Ward CERTIFICATE OF SERVICE I, Andrew C. Sheely, Esquire, hereby certify that I am this day serving the foregoing Defendant's Preliminary Objections to Plaintiff's Complaint upon the following named individual this day by depositing same in the United States Mail, First Class, postage prepaid, at Mechanicsburg, Pennsylvania, addressed as follows: Neil Warner Yahn, Esquire James Smith Dietterick & Connelly, P.O. Box 650 Hershey, PA 17033 LLP James P. Sheppard, Esquire 2201 N. Second Street Harrisburg, PA 17111 Date: October 4, 2004 Andrew C IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYL VANIA ORPHANS' COURT DIVISION INRE: ESTATE OF RICHARD B. WARD (POA) IRENE E. SIMPSON, Petitioner CLIFFORD ALLAN WARD a/kla CLIFFORD A. WARD, SR., Respondent No. 21-04-509 PRAECIPE TO WITHDRAW WITHOUT PREJUDICE TO THE PROTHONOTARY: Please withdraw the above-reference action without prejudice. Dated: <!> /1-c, I-D . By: Respectfully submitted, JAMES, SMITH, DIETTERICK & CONNELLY, LLP Attorneys for Petitioner " , i' (~) fo' '- /&'0 CERTIFICATE OF SERVICE I, NEIL W. Y AHN, ESQUIRE, do hereby certify that I served a true and correct copy of the foregoing document upon the following below-named individual(s) by depositing the same in the U.S. Mail, postage pre-paid at Hershey, Dauphin County, Pennsylvania this~day of March, 2005. SERVED UPON: James P. Sheppard, Esquire 2201 North 2nd Street Harrisburg, PA 17110 Andrew C. Sheely, Esquire 127 South Market Street P.O. Box 95 _ Mechanicsburg, P 17055 )AMEs SMITH DlErrERICK & CONNElLY UP Neil W. Yahn Entail: :!1...Y.Wnuv.isdc.(:.QITl FAX 717.533.7771 March 29, 2005 Office of the Register of Wills Orphans' Court Division Cumberland County Courthouse One Courthouse Square Carlisle, P A 17013 Re: Estate of Richard B. Ward (POA) Irene E. Simpson, Petitioner Clifford A. Ward, Respondent No. 21-04-509; Cumberland County Dear Sir or Madam: Enclosed herewith please find our firm's check in the amount of$15.00 to cover the fee for filing the enclosed Praecipe to withdraw the above-referenced action without prejudice. Please return a time-stamped copy of the Praecipe to our office in the enclosed self-addressed stamped envelope. Thank you for your assistance in this matter. Sincerely, JAMES, SMITH, DIETTERICK & CONNELLY, LLP ~ W. ~/mJ>-t Neil WarnerYahn NWY/mbl Enclosure cc: James P. Sheppard, Esquire Andrew C. Sheely, Esquire Stanley A. Smith, Esquire Ms. Irene E. Simpson I III ,11 I I (I', JS.}( PO BOX 650 HERSHEY. PA 17033 Courier Address 13-'1 ~;iPl:. AVENUE HUM!v1CLSTOWN, PA 17036 TEL /17.533.3280 WWW.JSDC.COM GARY L. JAMES MAX J. SMITH, JR JOHN J. CONNELLY, JR SCOTT A. DIETTERICK JAMES F. SPADE MATTHEW CHABAL, III GREGORY K, RICHARDS SUSAN M. KADEL JARAD W. HANDELMAN DONNA M. MULLIN EDWARD P. SEEBER NEIL W. YAHN COURTNEY L. KISHEL KIMBERLY A. DEWITT OF COUNSEL: MANLEY OEAS & KOCHALSKI, LLC COLUMBUS, OH BERNARD A. RYAN, JR. HERSHEY, PA