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HomeMy WebLinkAbout09-21-10Neil Warner Yahn, Esquire Attorney I.D. No. 82278 James Smith Dietterick & Connelly, LLP P.O. Box 650 Hershey, PA 17033 Petitioner IN THE COURT OF COMMON PLEAS ' ~,,, CUMBERLAND COUNTY, PENNSYLVANIA ° ~, ;.~, ORPHANS' COURT DIVISION ~ ~ ~ ~ = ~~;~~ N ~ y ~ . x -,.~ IN RE: No. ~ ~ -v ~_ .. ESTATE OF GUOLAUG BRYNJA 0 ~ { 3 GUOJONSDOTTIR, deceased a ' ~ ~:.~ c, © -`~~ PETITION FOR APPOINTMENT OF ANCILLARY LETTERS BY A FOREIGN EXECUTOR TO THE HONORABLE JUDGES OF SAID COURT: ', Petitioner, Neil Warner Yahn, Esquire (herein "Petitioner") of the Law Firml of I,JAMES, SMITH, DIETTERICK and CONNELLY, LLP, on behalf of STEFAN GEIR TI~O~ISSON, EQUIRE of Reykjavik, Iceland, sets forth upon valid information and belief, as folldwsr 1. Guolaug Brynja Guojonsdottir (herein the "DecedenP') died a resident of Reykjavik, Iceland on December 24, 2008 (a true and correct copy of Decedent's depth certificate is attached and marked as Exhibit "A"}, with a last principal residence in Pennsylvania located at 2331 Chestnut Street, Camp Hill, Cumberland County, Pennsylvania. 2. Decedent is survived by her five (5) children, namely: i. Gudjon J. Olafsson who currently resides at 52 Boatswain Driwe,,Berlin, Maryland 21811 (electronically at Gudjon.Olafsson@perdue.aorrl); ii. Bryndis Gudjonsdottir Bryndis Gu~jonsdottir (can be written "Gudjonsdottir) Reynihlid 4 - 105 Reykjavdc Iceland; iii. Brynja Gudjonsdottir Brynja Gudjonsdottir c/o: Halldbr Jakobsson Gautavi'k 20104 Reykjavik Iceland (email at bgbebe65@gma~l.aom); iv. Asa B. Oates who currently resides at 121 Mapleton Blvd, Halrislburg, Pennsylvania 17112; and v. Olafur K. Olafsson who currently resides at 145 Taylor Street,) Apartment 608, San Francisco, California 94102. 3. On or about February 2, 2009, Stefan Geir Thorisson, Esquire (herein' "Thorisson"), of Reykjavik, Iceland, was appointed as Receiver of the Decedent's E~ta~e (herein the "Estate") by the Reykjavik District Court (a true and correct copy of the February 2,~ 2009 order is attached hereto and marked as Exhibit "B").1 4. The Decedent's Will is attached and set forth as Exhibit "C" as transl~te~ from the Icelandic language. 5. It is believed and therefore averred that the Estate consists of both per~ot~al and real property located within the Commonwealth of Pennsylvania stemming from the ~imle period when Decedent resided at 2331 Chestnut Street, Camp Hill, Cumberland County, Per~ns~lvania and during her tenure in the states. 6. As such, it is believed and therefore averred that the granting of Ancillary Letters of Administration is necessary to administer the Estate property located within the Commonwealth of Pennsylvania as Thorisson in unable to act in the United States to administer the Estate (including readily accessing documents for signature and thus an appointment) as an ancillary administration is appropriate}. 1 Under Icelandic law, an executor is not nominated by the decedent's will but rather appointed by a distrf ct judge. 7. Thorisson concurs in the Petition and has been served a copy hereof via electronic mail and has executed an affidavit as reflected in the attached Exhibit "D". 8. Thorisson shall provide copies of the Petition herein to the beneficiaries, including the Icelandic residents. 9. Due to fractured relationships within the Decedent's family, none of the above children are desirous of serving as executrix and Thorisson requires certain remedia( sups be administered in Cumberland County to assure the domestic assets are disposed of prpp$rly. 10. As per §2101 of the Internal Revenue Code of 1986, as amended, an ~st~te tax is imposed upon on the taxable estate of every non-resident decedent on property whic~ at the time of his or her death is situated in the United States. 11. The Decedent had an account with Chazles Schwab, however due to tie (failure to file certain documents with the IRS, liens have been filed by the IRS pending the cox~ipletion of various unfiled tax matters ' WHEREFORE, Petitioner respectfully requests that this Honorable Court e~hte~ an order granting Ancillary Letters of Administration to Neil Warner Yahn, Esquire as Admi~ist~rator of the Estate of Guolaug Brynja Guojonsdottir. Date: q ~ ~ ~O Respectfully submitted, By: Neil . Yahn Atto ey LD. ~. 134 ipe Aver (717) 533 Petitioner DIETTERICK & 82278 A 17036 VERIFICATION I, NEII, WARNER YARN, ESQUIRE, verify that the statements made in the foregoing Petition are true and correct to the best of my knowledge. I understand that faUse (statements herein are made subject to the penalties of 18 Pa.C.S. §4904 relating to unsworn ffals~fication to authorities. Date: ~ ''~ ~a WARNER YARN, ESQUIRE EXHIBIT A RE~:t;~T~~Yw IiELAl+IC3 ~tl~ je~li`~OI() St~t~festi~~ ~ d~n~rde~i I-~c~r m~c~ sEa~festisx ac's Cu26Iau~ Br~nja CTu~jt~nsdcitUr, k~ Z3Q23S-3099, list #~inn $~. '. dc~sernlaer ''0C~8. Hun °~rax ekkja. 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EwF, ar- = - - 5" EXH~gIT Translated from, the Icelandic On Monday, 2 February 2009, a session of the Reykjavik Disbcict Cauut wvas held at tixe Courthouse on Yrackjartoxg, ReylgavIls, by ~orge~ur Erlendsdattir, lpisfzict Court Judge. The xnatter before the court: No. D-1/2009: . ~ The request by the Reykjavik District Commissioner ' to have the estate at death o€ Gu~Slaug Brynja Gu~jbsisdbt#ir settled by public division. The court delivered the fallowing ', rrs~g. ~y an. 8pZ3ItC8tian 1~CC1Ved pllt 12 Jenu2~ry 2009, it was z~equcsted b t~ Reyltjavfk Disdrict Commissioner that fife estate at death of Gu,~laug 'a Gulijbnsdottir (ID No. 230235-3099), who died oft 24 December 2008 and resident at Laugarasvegur 20, R~cykjav~, be settled by public division. The applir~tion was accepted for a ruling on 30 3az~uary this year ~ tae request oftlie Reykjavik District Commissioner. j No objections having been raises eo ~n~r a public division, under it~ezn'~ 4 pf Article 37 of the Act No. 20/1991, the estate must therefore be setded by p~ubl~c division . ~tulirtg. The estate at death o£ aublaug Brynja Gudjbnsdbttir (ID No. 230235-3~, who rued on 24 December 2008 and was last resident at Leugat~svegur 20, Reykj v~, is accepted for settlemeiYt by public division. g.p. I~orgcr~ur ~rlendsdottir {initialled). ' [S~gJ RcykjaviZr I?isoeict Court Judge This ruling was read ant in court. ' The judge appoints Ste£dn Geir kbrissou, Suprezxxe Court Advocate, to act a~ the receivex of the estate oat death. Court dismissed. kargertSnr Erleadsddttir witness: si~iuz Agnes Njglsddttir Confirmed a true photocopy: Rcykjavflc riistxict Court, 2 Febn~ary 2Q09 (sra,mpJ Reykjavik District Court ., `f ~tf , ,~ Certified a true and accurate aaaxlation fra~m tit arigint~l Jeeiandic. ~~ ~ . Jei~y Cossu, Atnhoriaed Tries Tel. (+3~t} i57~g4'76.~Faac(+3i~ ~7.O~R ~1 k m~ ~ ~661~ndic-E I'i_ ~~~ EXHIBIT C Guam. Ingvi Siglu~sson brl., kt. 160622-4919, Lagmula 7, 108 Reykjannlc WILL Reykjavik, 8'~ of April 198. WILL. I undersigned Gu~laug B. Gu6j6nsdbttir, kt. 230235-3099, Laugarasvegi 20, 101 Reykjavik, sit in an undivided estate after the death of my husband, Gu6jbn B. blafsson director, who died on the 19th of December 1993. We had 5 children, X11 ¢f whom are alive. I hereby make the following arrangements of my assets after my day: Art. 1 I hereby reaffirm my earlier wish that what my children and late Gu~jbn's will cbm~ to inherit shall be each child's separate estate, but my children are: Gudj6n Jens Gu6j6nss, born the 23rd of November 1960. Bryndis Gu6jbnsd6ttir, born the 18th of July 1963. Brynja Gu6j6nsd6ttir, born the 11th of April 1965. Asta Bjork Gu6j6nsdbttir, born the 17th of September 1967. (5lafur Kjartan GudjGnsson, born the 30th of October 1973. Art. 2 Two of the children, Gu6jbn Sens and Bryndis have received financial support, moor than their siblings. Gu6jbn Jens has received altogether in money the equivalent ~f i~TS $ 259.000,00 and Bryndis an apartment at Fellsmuli 15, 108 Reykjavik. Current rateable value of that apartment is as follows: Building price kr. 5.401.000,00 Building lot price kr. 801.000,00 Altogether kr.6.202.000,00 It is my wish, in order for balance to prevail between the children and with refer ~ c to Art. 31 of the Inheritance Act no. 8/1962, that the preceding valuables, that Gu j6~i Jens and Bryndis have received, shall be deducted from their inheritance which ey'', will receive during the division of our estate. When dividing, the exchange rates 1'~i be based on the exchange rate at the time of the division of the estate and fiuthe ore the rateable value of the apartment at Fellsmtxli 15 shall be based on the same exchange rate at that time, cf. the provision Art. 31 of the Inheritance Act concer~in~ extrapolated calculations of such valuables. ', It was always the intention that this support to Gu6jGn Jens and Bryndis should bo liquidated at the division of our estate. Art. 3 My will from the 4th of August 1995 holds its value, but it is preserved at the notary public in Reykjavdc. Art. 4 I sign this will in the presence of two specially appointed witnesses. Reykjavik, 8th of April 1998. Gu6laug B. Gubjbnsdbttir We undersigned, which have been appointed to witnesses the preceding making' f ' this will, testify that Gu6laug B. Gu6j6nsdbttir, kt. 230235-3099, Laugar~svegi ~0, '. 104 Reykjavik, signed in our presence her name at the end of this will which shd stipulated held her last wishes. She did this in good health, mentally and physica ly, sober and freely and voluntarily. This we are ready to confirm under oath if req ' ~1. Reykjavik, Guam. Ingvi Sigur6sson hrl., kt. 160622-4319 Lfigmula 7 108 Reykjavik I~6rdis BjomsdGttir, kt.010754-5859 Baejargili 76 210 Gar~abaer EXHIBIT AF'FIDA'V~ L STEk'AN GEIR T~IORISSON, ESQUIRE, of Reykjavdc, Iceland, heieby sta~e that I am the appaiuatcd Receiver of the Estate of the Decedent, namely Gudlaug Brynja Gud,~on$dottir as reflected in a ruling of the District Court of Reykjavik of 12 rauauary 2009. A copy o~lf mqy appoizttznent is attached to this Affidavit set foxth and attached ltereto. I, STEI+AN GEIIt ~iORI5543I~i, ESQUIRE, hereby authorize NEIL WARNED, X~IiN, ESQL1'TRE, of the X.aw Firm of Jarrtes, Smith, DiEtterick 8c Canr-elly, LLP to ,probate a 1Will of the Decedent if so required, and act on my behalf and on behalf of the Estate of Cxudlau~ Bk~ynja Gudjonsdottiz to administer any assets of said Estate located within the Connmoz~wealth~of , Pennsylva;axa_ sTE~AN ~~iR Txo soar, EsQurRE I, :, . ~Y Traxtslated from the Icelandic On 11~onday, 2 February 2009, a sessiom of the ReykjayrOc District Court was held at the Coetrthouse on LaeRkjartoxg, Reykjavik, by karger8tnr Erlertdsdbttir, I~istkict Cauzt Judge. The xmatter before toe court: Na. D-1/2009: The request by the Reykjavik District Cot>anrdssianer to harre the estate at death of Cn~Slaug Bzymja Gt~Sjiynsdt5tt~ur settled by public division. 'Ibe court delivered the following irnlieg. By ffi application received on 12 Jamuaryr 2009, it was requested b tie Reyl~av~c District Contmissiomea' that the estate at dt~th of C~laug B a Cm~Sjlrosdbttir (ID lqo. 230235-3099 r~uha died on Z4 Dtxcmber 2008 and lalst residern at Laugar~svcgur 20, Reykjavik, be settled by public davlsion. The application was accepted for a ruling on 30 January this year a~ tlke request of the Rtykjavik District Commissioner. No objtxtions~ btavimg been raised against a public division, under-item ~~4 cbf Article 37 of the Act No. 20/1991, the t:state must therefore be settled by p~blic division. RNin~ 'She estate at death of Gudlaaxg Brynja Ch~jQnsdfittir (m No. 230233-3d99~, who died on 24 December 2008 and was last rzsident at Laugarasvegur 20, R.cykja~v~, xs accepted fox strttit~nent by public division. pp. ~ Eriendsdbttir (initialled}. [Stamp] Reykjavtlc District Court Judge This zaling was read out in court. The jetdge appoints Stun t3eir ~'irisson, Supreme Court Advocate, to ea, the receiver of the estate oat death. Court dismissed. I~orgtrc~ur Erlendsdtittir Wit~aess: Sigrfitt Agnes Nj~isdbttir Cotafiirtned a taste photocopy: Reykjavik District Court, 2 Febniaxy 2009 [S~PI Itcykjarn'k District Court .~ _ ,..~. eerriaeet a a,-C aaa > tsaosla#io~n i~oa the origiimt ta,~.te. ~atlio`r! a Js~ey CO964r, Authorised Traa~dor. JCy Fltib~tvpgi 25, 200 Kbparop~r, todsod. lihtandl~ Tel. (+354} 3594476. Fax: (t354) 3574079. ~-tl: j~r~tM.is ~I Neil Warner Yahn, Esquire Attorney I.D. No. 82278 James Smith Dietterick & Connelly, LLP P.O. Box 650 Hershey, PA 17033 Petitioner IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: No. ESTATE OF GUOLAUG BRYNJA GUOJONSDOTTIR, deceased CERTIFICATE OF SERVICE AND NOW, this 'h~day of September, 2010, I, Neil W. Yahn, Esquire, do h~retby certify that I served a true and correct copy of the foregoing Petition upon the following belov~-named individuals by depositing the same in the U.S. Mail, postage pre-paid at Hershey, Dau~hi~ County, Pennsylvania: Gudjon J. Olafson 52 Boatswain Drive Berlin, MD 21811 Bryndis Gudjonsdottir Reynihlid 4-105 Reykjavik Iceland Brynja Gudjonsdottir 20 104 Reykjavi7c Iceland Asa B. Oates 121 Mapleton Blvd Harrisburg, PA 17112 Olafur K Olaf~so~ 145 Taylor Str~et~ Apt 608 San Francisco,',, Ct1.94102 Stefan Geil ThpriSson Adalstraeti 6 IS-101 Reykjavik