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Home My WebLink About04-04-11f IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ESTATE OF SARA MCCREA CHAPMAN JONES ORPHAN'S COURT DIVISI~ ~ ~ '~`~~' m Case No 21-09-0329 ~ ~ ~ </; r~ . ~ 21-78-0442 ;;? cn ~ ~ F . _ ~. C~ C . ~ ~ caa ~__ ,-,-, ax COMMONWEALTH'S RESPONSE AND OBJECTIONS The Commonwealth, by its Acting Attorney General, William H. Ryan, Jr, acting in his capacity as parens patriae, responds to the Petition for Citation as follows: 1. After reasonable investigation, the Commonwealth is without knowledge of the particular facts and circumstances surrounding the administration of this trust. As such all factual averments are denied. All documents involved speak for themselves and any assertion to the contrary of plain language in those documents is denied. 2. The allegations in the petition indicate the need for a filed, partial accounting. 3. The Commonwealth objects to the invasion of principle, beyond the current trust terms, or modification of this trust to allow for further invasion principle because the trust, as stated, is irrevocable and clearly worded that it will pay only 5% of the trust corpus annually. 4. The Commonwealth objects to the Petition as modification of this in-evocable, yet charitable remainder, trust may result in severe and adverse tax consequences. As drafted, this trust satisfies the requirements for tax benefit pursuant to I.R.C. §664. Modification of this trust to an admiiustration that is contrary to IRS requirements may jeopardize principle and incur penalties. 5. Upon information and belief, the Commonwealth understands that the life tenant does not benefit from government assistance; however, an invasion of principle could well jeopardize, on resource grounds, any opportunity for benefits thus further contradicting the plain testamentary intent. WHEREFORE, the Commonwealth respectfully requests that this Honorable Court deny the request to modify this trust or invade principle further than the trust already allows. Respectfully Submitted: WILLIAM H. RYAN, JR Acting ~-tto e By: MICHAEL T. FOERSTER Senior Deputy Attorney General Pa. Attorney No.: 78766 Office of Attorney General Charitable Trusts & Organizations Section 14`~ Floor -Strawberry Square Harrisburg, Pennsylvania 17120 717-783-2853 MARK A. PACELLA Chief Deputy Attorney General March 31, 2011 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ESTATE OF SARA MCCREA CHAPMAN JONES ORPHAN'S COURT DIVISION Case No. 21-09-0329 21-78-0442 CERTIFICATE OF SERVICE I, Michael T. Foerster, counsel for the Commonwealth, hereby certify that on March 31, 2011, I caused true and correct copy of the foregoing document titled COMMONWEALTH'S RESPONSE AND OBJECTIONS to be mailed first class,~postage prepaid, to all other parties of record as follows: Jeffrey R. Boswell, Esquire 315 North Front Street Harrisburg, PA 17101 For the petitioner No V. Otto, III, Esquire 10 East High Street Cazlisle, PA 17013 For the trustee M&T Bank Dickinson School of Law c/o Patricia L. Roenigk, Esq. 7 Old Main University Pazk, PA 16802-1502 Bene cia John McCrea, III Dickinson College Beverly E. Ledbetter P.O. Box 341 P.O. Box 1773 Vice President and General Counsel Newville, PA 17241 Carlisle, PA 17013 Brown University Co-trustee Beneficiary 110 South Main Street Campus Box 1913 Providence, RI 02912 Bene cia James D. Flower, Esquire Episcopal Diocese of The National Trust for Scotland 26 West High Street Central Pennsylvania Hermiston Quay, 5 Cultins Road Cazlisle, PA 17013 P.O. Box 11937 Edinburgh, Scotland For the beneficiary church Harrisburg, PA 17108 United Kingdom EHl l 4DF Bene cia Bene cia Office of Attorney General Charitable Trusts & Organizations Section 14~' Floor -Strawberry Square Harrisburg, Pennsylvania 17120 CHAEL T. FOERSTER Senior Deputy Attorney General