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HomeMy WebLinkAbout05-19-11MID PENN BANK, Petitioner Matthew E. Hamlin, Esquire Sup. Ct. I.D. #86142 Persun & Heim, P.C. 1700 Bent Creek Boulevard Suite 160 P.O. Box 659 Mechanicsburg, PA 17055-0659 Tel. No. (717} 620-2440 Fax No. (717) 620-2442 mehamlin(a~~persunheim.com ~~ .. .. - ~ r\~~ ~ '. _ -~ ,. d y . . E i '/ t r~_ ,_ C" , _ _ ~ '. _ , IN RE: ESTATE OF :COURT OF COMMON PLEAS WENDELL B. STOCKDALE, JR., :CUMBERLAND COUNTY, PENNSYLVANIA Deceased ORPHAN'S COURT DIVISION File No. 2009-01040 PETITION FOR CITATION TO SHOW CAUSE WHY CO-EXECUTORS SHOULD NOT BE COMPELLED TO FILE AN ACCOUNT PURSUANT TO 20 Pa. C.S.A. SECTION 3501.1 The Petition of Mid Penn Bank, as trustee of the testamentary trusts established under paragraphs "FOURTH" of decedent's Last Will and Testament, dated February 15, 1999, (hereinafter "Will") by and through its attorneys, Persun & Heim, P.C., respectfully states the following: 1. Wendell B. Stockdale, Jr. ("Decedent") died on October 29, 2009, a resident of Silver Spring Township, Cumberland County, Pennsylvania. 2. On November 6, 2009, Decedent's Will was admitted to probate and Letters of Administration were granted by the Register of Wills of Cumberland County to the Decedent's parents, Wendell B. Stockdale, Sr. and Jane Stockdale to serve as Co-Executors of the above- captioned estate. A copy of the Decedent's Will and Short Certificate for Letters of Administration are attached hereto as Exhibits "A" and "B", respectively. 3. Under paragraph "SIXTH" of the Will, decedent nominated Fulton Bank to serve as trustee without naming asubstitute/successor trustee. Fulton Bank declined to serve in such capacity. With the consent of the trust beneficiaries, Petitioner was subsequently nominated to serve as substitute/successor trustee. A copy of the filed Nomination and Acceptance of Substitute/Successor Trustee and Fulton Bank's written declination are attached hereto, collectively, as Exhibit "C". 4. Petitioner is a party in interest since it is the substitute/successor trustee of the separate testamentary trusts created under paragraph designated "FOURTH" of the Will. 5. That, upon information and belief, more than six months have elapsed since the first complete advertisement of the grant of Letters of Administration to the Co-Executors, Wendell B. Stockdale, Sr. and Jane Stockdale, and despite Petitioner's written demand to counsel for the said Co-Executors that the Co-Executors file an account of the administration of the estate by May 13, 2011, no such account has been filed. A copy of counsel's demand letter, dated March l 1, 2011, and estate counsel's letter, dated March 30, 2011., are attached hereto, collectively, as Exhibit "D". 6. That, upon information and belief, all tax issues relating to the estate have been resolved, including an Internal Revenue Service income tax claim and related indemnification claim. of Decedent's former spouse associated with the payment of Decedent's lump sum pension to her which was subsequently paid to the estate. Upon information and belief, the estate will be receiving a $25,000.00 tax refund from the former spouse because of the excessive amount of income taxes withheld from the lump sum pension distribution. 7. That the Honorable M. L. Ebert, Jr. has been previously assigned to adjudicate Petitioner's petition seeking the Co-Executors to partially fund the testamentary trusts. 2 WHEREFORE, pursuant to Pa. C.S.A. Section 3501.1, Petitioner respectfully requests that a Citation be awarded, directed to Wendell B. Stockdale, Sr. and June Stockdale, Co- Executors of the Last Will and Testament of Wendell B. Stockdale, .lr., deceased to show cause why they should not be ordered to file an account of their administration of the estate, together with such other, further and different relief this Honorable Court deems just and proper. Respectfully submitted, Persun & Heim, P.C. By: ~+ ~ ~- Matthew E. lin, Esquire Sup. CT. I.D. No. 86142 1700 Bent Creek Boulevard, Suite 160 P.O. Box 659 Mechanicsburg, PA 17055-0659 Tel. No. (717) 620-2440 Fax No. (717) 620-2442 Date: May 16, 2011 3 VERIFICATION I, Daniel J. Madio, II, Vice President and Director of Trust and. Wealth Management with Mid Penn Bank, have read the foregoing document and verify that the facts set forth therein are true and correct to the best of my knowledge, information and belief. To the extent that the foregoing document and/or its Language are that of counsel, I have relied upon counsel in making this Verif cation. I understand that any false statements made herein are subject to the provisions of 1$ Pa. C.S.A. §49904 relating to unsworn falsification to authorities. DATED: May 16, 2011 Daniel J. Madio, II CERTIFICATE OF SERVICE I, MATTHEW E. HAMLIN, ESQUIRE, hereby certify that I am serving a copy of the foregoing document upon the person(s) and in the manner indicated below, which service satisfies the requirements of the Pennsylvania Civil Rules of Procedure, by depositing a copy of the same in the United States Mail at Mechanicsburg, Pennsylvania, with first-class postage, prepaid, as follows: Robert C. Spitzer, Esquire Stephen J. Dzuranin, Esquire Wix, Wenger & Weidner 508 North Second Street P.O. Box 845 Harrisburg, PA 17108-0845 PERSUN & HE1M, P.C. M tthew E. mlin, Esquire Supreme Court I.D. No. 86142 P.O. Box 659 1700 Bent Creek Boulevard, Suite 160 Mechanicsburg, PA 17055-0659 (717) 620 -2440 -Phone (717) 620 -2442 -Fax Attorneys for Petitioner, Mid Penn Bank Date: May 16, 2011 22361v1 5 E ~~-IIBIT A LAST WILL AI~TD TESTAMENT FIRST: I direct that all .of my legally binding debts, expenses of my last illness and funeral expenses shall be paid by my Executrix hereinafter named,. from my estate as soon after my decease as shall be found convenient. SECOND: I bequeath my automobiles, household and personal effects and other tangib? e perGnn 21_ty Of 1_ike nature (not including .cash .and securities) together with any existing insurance thereon as are set forth in a separate unsigned memorandum, which I shall place with my will, to the persons therein .designated, I direct that my household goods, jewelry and other personal effects not otherwise specifically Listed in such separate memorandum shall be distributed to my.. wife, LA URIE J. STOCKDALE. In the event that my wife should predecease me or not be living on the thirty-first day following my death, any items not .specifically Listed shall be added as a part of my residuary estate. THIRD:. I give, and bequeath the rest, residue and remainder of my estate, whether real, personal or mixed, and of any nature whatsoever and wherever situate, unto my wife, LAURIE J. STOCKDALE, providing she shall. survive me by flirty days. FOURTH: In the event that my wife, LAURIE J. STOCKDALE, should predecease me or die within thirty days of the date of my death, then I give, devise and bequeath the rest, residue and remainder of my estate, whether real, personal or Waxed, and of any nature whatsoe~Ter and wherever situate, to the Tz-ustee hereinafter named, IN TRUST, in equal shares, for the benefit of zny minor children, DAVID STOCKDALE and JAMS STOCKD.AL.~', for the following uses and purposes: 1. -The Trustee shall collect all assets of my estate; including the proceeds from any ins~uraz3~e policies ~x~hich may be a part of my Pstate or otherwise payable to the beneficiaries hereunder, and shall create a separate trust for the benefit of each of my children. Th.e Trustee shall hold, manage, invest and reinvest the propert~~ in each trust and collect the income therefrom as specified herein until each child has attained the age of twenty-eight. ~~ a;~ '~~ %/ ' KNOW ALL MEN BY THESE PRESENTS, that I, N~'IYDELL B. STOCKDALE, JR., '<• "':~t`•'~ cizrreiitly-residing lIl Camp Hill, Cumberland County, Pennsylvania, being iIl good health and of ~~~ ~.r.--:-•~;°.~ ~~~-~~•= sound': anal disposing memory, do hereby make, declare and publish this as my Last Will and 'I'e'staYnent, hereby revoking .all former Wills and Codicils heretofore made by me. i _ _ . _.. ......... .. -.i' _ _ __ _~' -__ _ _ r ° ' ".+...°"'."'"""~..+.e..~vrew~oc.~aaN~ .er;-~ `U!. "".. :t iP~-''.;.~.y.~` x 1 .. _. ...._._.r ___.~. .,.. ~:• _...~s...._ 'Y;'. :-icli.r :. , ........v...........~.,~..a. _ era':l:k•„xaw~ .o._.....v -- - - (a) While any child is under the age of twenty-one ears m for his berief t so much of the income of his trust as my Trustee considers necess rustee shall use for the welfare, support, education (including cone e both under ~ or desirable, maintenance of such child, .taking into consideration his other readil ~v~ate and graduate) and of income. After each child attains the a e of twee y able assets and sources him in quarterly installments the entire n e income from his trust my Trustee shall distribute to (b) Whenever my Trustee determines that the income of an .chi . all sources known to the Trustee is not sufficient for his reasonable support, maintenanc from education, and that of his immediate family, the Trustee may pay to .him, or use for his be and so much of the principal of his trust as the Trustee determines to be required for those osf t, pure es. (c) When any child_ofmine shall.have attained. the a.ge of t~,eu~ _six e Trustee shall distribute to him an amount equal to one-half (7/2) of the then remainin y rincimy and .accumulated income of his trust. g P pal (d} When any child of mine shall have attained the .age of twenty-eight ears my Trustee shall distribute to him the then remaining -principal and accumulated income of lus trust. . (e) Upon the death of any child of mine, the Trustee shall distribute an remaining principal and accumulated income of his trust, as then ~ constituted, to the trust Great y in this paragraph FOURTH for the benef t of his brother. ed 2. The Trustee may rnalte payments to or on behalf of any person who is the beneficiary of any trust hereunder but in no event, however, shall payments be made t creditox or other such .person because of anticipation of payment by the beneficiar ,and an o any claim made by way of anticipation by the beneficiary shall be ~of no validity or le al effecsuch g t. 3 • The Trustee, at its discretion, .may .exhaust all of the rinci carrying out the purposes of this trust and should the amount held in truest be o abe omels°me rrr as to make it impractical or economically unfeasible to continue holding said amount in trust11the Trustee may pay the total amount of said trust directly t A ~ ~ • r ,. ' o th~ bene~.~.,la~y of to a parent or guardian of said beneficiary or place said amount in a savings account for the benefit of sa' minor until said minor becomes of age. id 4• The Trustee is to pay the sure of FOUR month, to JANELL 'S. PENTZ, DONALD PENTZ o~~TJNDRED ($400.00) DOLLARS., per persons, provided that they are serving as the Guardians orR G ALD ~ ALTERS, and no other ardran for either of my sons, for i ~- `~• 2 ~ __ _ _- I . .,. the maintenance and support of. my sons in the Guardian's residence without the requirement of documentation for payment of utilities, food and similar items not purchased specifically for either son. FIFTH: I hereby nominate, constitute, and appoint my wife, LA URIC J. STOCKDALE, as Executrix of this, my Last Will and Testament. In the event that my said wife shall predecease me, or be unwilling or unable to act as my Executrix, as aforesaid, then I nominate, constitute andappoint N~ENDELL B. STOCKDALE, SR., and JANE STOCKDALE, as Co-Executors, without necessity for posting security regardless of state of residence, as Co- Executors of this, my Last Will and Testament. A11 references to the Executrix herein shall be applicable to said substitute Co-Executors. SIXTH: I hereby nominate, constitute and appoint FULTON BANI% or ,its successor, as Trustees of the trusts created by this, my Last Will and Testament, without the necessity for posting security regardless of state of residence. SEVENTH: In the event that my wife, LAURIE J. STOCKDALE, shall predecease me, I hereby designate and appoint ,IANELL S. PLNTZ and DONALD PENTZ, or the survivor of them, as guardians of the person or persons of a1ry minor child or children, for the duration of the minority of said child or children, and said guardian may retain custody of said child or children in any locality. It is my desire that said guardians shall keep my children together as a family unit until such time as my youngest child shall reach the age of eighteen years. In the event that JANELL S. P,~NTZ and DONALD PL'NTZ, should fail to qualify or cease to act as guardians fox my minor children, I hereby designate and appoint RONALD N~ALTERS, as guardian for my minor children... EIGHTH: My Executrix and Trustee shall have, in addition to the powers and authority conferred upon them by law, the following additional powers and authority: 1. To sell at public or private sale, exchange, lease, mortgage or pledge any property, real or personal, at any tune constituting a portion of a trust .or my estate, and upon such terms and conditions as the Executrix or Trustee shall deem wise. 2. To invest ,any money at ally time in such bonds, stocks, notes, real estate, mortgages, life insurance, annuities or other securities, or such property, real or personal, as the Executrix or Trustee shall deem wise, without being limited by any statutes or rule of law regarding investments by the Executrix or Trustee. /% '~ ~ ~~ , ,; ~.-.. • - ~ - . .. ..z._.-._ .. ~~ .. ,"' ..:' ~ " .. ___~... __ ._~- _ ,. .. f.... , 7 ::r.F~~yiJ.l~n •., v .gijnc+ rJ ~ A ~_.~es.......-~_._...-.-..__....,._._.... .. .. _._ _. -- - -...._..._....,.~.T..,...._~.,..,_. ~ ~.-. .... ~.. _ ... _:. ". .. / - _ _ _--__ .. ~^ FYI/ ~ J-+-. ~ a. ~ ?~i.] ---•-- '~---~. __-_. -. :_ _ _ _ _ .yam .'~~ r..•.:•.~-- +ar _ _ 3 • To retain, without incurrin me at the time of my death, as long as th~ deem btlity, as investments, an wise, and even though s P hp ro e caned by .the kind of property an Executrix or Trustee would urc P p rt3' is not to retain such property might violate sound diversifications ras an investment; and even though p inciples. 4• To cause any security .or other ro e or of my estate to be issued, held or registered inphe~ir oW cln may constitute a portion of a trust or in such form that title will pass by delivery. tee' °r ~ ~e name of a nominee, 5• To consent to the reorganization, consolidation re structtue, or sale of the assets of any corporation or other or adJustment of the financial constitute a ,portion of a trust or of m estate gamzation, the securities of which Y 'and to take any action with reference to such securities which, in the opinion of the Executrix or Trustee is ne.c airy Bach reorga~zation, consolidation, readjustment or sale; to eXees~ary to obtain the benerit of or subscription right .given to them as owner of any securities concise any conversion privilege of my estate resultin ~ from an reora ituting a portion of a trust. or subscription. g Y banization, consolidation, readjustment, sale, conver sion or 6• To pay all costs; taxes, charges_an.d ex e of a trust or of my estate, including such compensations to iE connection with the administration in accordance with established fees throughout the eriod o f xecutrix or Trustee which shall be estate. P administration of a trust or of my ~• To determine what is decision thereon shall be final; and to . '~~ °ine" and what is "principal" hereunder, .and their p base securities at a premium or discount, and to a 1 or charge said premium or discount against income or rinci al determine. P p as the Executrix or Trustee -may S • To transfer, sell, exchan e or other-wise dis ose of an g ~ partition, lease, mortgage, pledge, give options upon, o~erwi.se. P Y Property at any time held by them, at public or riv p ate sale, ox 9• To borrow money from an y person, firm or corporation, including any corporation acting as an Executrix or Trustee hereunder, for the improving my estate or trust hereunder; to execute purp°se of protectin amounts so borrowed, promissory notes or ghee oblieserving or gations for l ~ • To employ legal counsel, accountants broke managers and other agents and employees and to pa ~ them rs~ zrivestrnent advisors, custodians, estate or any funds held hereunder to which said com en easonable coznpe11sation out of my p sction xs attributable. a ~ ~, ~ .~ v~ 4 j ~__ ..c w-. J - ........ M ~..~ Y. _ -... ~. . ' .. _ _ 11. To carry on any business owned or controlled by me at m death for I y whatever _ .. period of time they shall think proper, and they shall have the power to do any and all things ~ they deem necessary or appropriate, including the power to close out, liquidate or sell the business at such time and upon such terms as to them shall deem best. 12. To do alI other acts in their judgment necessary or desirable for the proper and advantageous management, investment and distribution of a trust or of my estate. NrNTH: I direct that all transfer and inheritance taxes, state or federal, assessed because. of my death, whether the funds, property or .insurance proceeds to which such taxes are ~a ' ~b~ ~abl~~`~.~ . , lk,~ +~~Willt shall u t . ~urde ~~s~ ,,! or,~ not;, be paid out: of rn re ar eta f~~~ ~ -~~. ~7 ~ ~ ~ .~ ~ , ~ ,~~ ~. ;;~,.,, r ~, ,r. , r , Y si d y s te; tha my '~ ~x~cu~ < < ~, > aL , _or pro~nde, ors.=; ay.~nent of~ all such`. taxes at such' tune or times. and in such ,m~.. ~-xe~cu `deems", bes :- ~4 . '€ { .. 71~Rl5~~~'x1P }'.JUai~~ ~`~~ t.:l-..~~At ~ .f ~ ~, i _ 't ~, ,~ ~. 92:' R9P ~ ~Mi.r.~~.~Y~•, ~ •.k,r~ i?Y - t~ •. •. ~~ t t ~~..~r ~~ ~~•F~ ~ ., ~' '~~ ~" IN ~ WITNBSS~ WHEREOF, I, ~'.ENDELL B. S.TOCIfDALE, JR., the Testator to this, ray T ast W.1ll .and Testar~.ent, . typewritten .flr f ve sheets of paper which I 'have identified at the bottom of each page by my signature, hereunto set. my hand and seal the ~ ~.S" ~ day of T-~r~-`r~~vy r/ 1999.. WENDElL B. STOCKD , JR The preceding uzsti-ument consisting of this and four other -typewritten pages, each identified by the signature of the Testator, N~NDELL B. >.S`TOCKDALE, JR., was on this day and date thereof signed, published .and declared by WEND.ELL B. S`TOCKD.ALE, JR., the Testator therein named, as and for lus Last Will,in the presence of us who; at lus request, in his presence, and in the presence of each other have subscribed our names as witnesses. 5 .~ w,.~ .,,.,.n . COMMONWEALTH OF PENNSYLVANIA ~ ~. . _.,., . COUNTY OF DAUPHIN I, WEIYDELL B. S'TOCICU~4LE, TR., Testator whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowIed e that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I gi ed it as my free and voluntary act for the purposes therein expressed. R'-~ND.L~'LL B. S'TOCKD , JR. Sworn of affirmed to and acknowledged before me, by 1g'END.~LL B. S'TOCKD,4LE JR. th Testator, the l nth da of ~ e y ~~ ~~-~ , ~, ~~,~~______--, 1999. (SEAL) Notary Public Notarial Seel Michelle M. Bross, Notary Public Susquehanna Twp., Dauphin County My Commission Expires Sept 23, 2002 Member, Pennsylvania Association of Notaries 6 CUMMUN W.f/AL1~H Ur~ Y~NNSYL~'AN1A COUNTY OF DAUPHIN We ~~4 v ~ b ~~ ~~ n C ~ ~ ~ and ~~~-~/~ ` ~ ~ ~ /f "/-~ the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testator sign and execute the instrument as his Last Will; that he signed willingly and that .he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as witnesses; and that to the best of our knowledge the Testator was at that time eighteen or more years of age, of sound .mind and under no constraint or undue influence. ~~~. Sworn or affirmed to and subscribed to before me by ~-1~ ti t ~ la . e dc~~ ~ ~ ~'~ ands c-~~.rrc~ ~L . ~c~-k~LC~witnesses, this ~~.~ day of ~ ~ cam, ~ , 1999. (SEAL,} Notary Public Notarial Seal Michslle M. Bross, Notary Public ~. Susquehanna Twp., Dauohin County My Commission Expires Sept. 23, 2D02 Member, Pennsytvanla Association of Notaries 7 ...,._ T.T_~ ..~---_.__.._._..____.---.__-__...----.--_..__.._. _. _ -; -~ ~ .. ~. EXHIBIT B COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SHORT CERTIFICATE I , GLENDA EARNER S TRA SBA UGH Register for the Probate of Wills and Granting Letters of Administration in and for CUMBERLAND County, do hereby certify that on the 6th day of November, Two Thousand and Nine, Letters TESTAMENTARY in common form were granted by the Register of said County, on th e estate of WFNDELL B STOCKDALF JR 1 a to of SlL VFR SPRING TD WNSHIP (First, Middle, Lastl in said county, deceased, to WFNDELL B STOCKDALF SR and ' (First, Middle, Last) JANE STOCKDALF /First, Middle, Lastl and that same has not since been revoked . IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of said office a t CARLISLE, PENNSYLVANSA, this 3rd day of December Two Thousand and Nine . File No. PA File No. Dat-*e of Death S . ~7 . #~ 2009- 0 ~ 040 L / - v/- l v~-rV l V/L.7/LVVJ er eputy NOT VALID WITHOUT ORIGINAL SIGNATURE AND .IMPRESSED SEAL EXHIBIT C ~ ~, ;' ~, 1 SEPARATE TRUSTS UNDER THE LAST WILL AND TESTAMENT OF WENDELL B. STOCKDALE, JR. FOR THE BENEFIT OF JAMES STOCKDALE AND DAVID STOCKDALE 1 ~ ~~! j i ~.~ ~~t,e.. / , NOMINATION AND ACCEPTANCE OF SUBSTITUTE/SUCCESSOR TRUSTEE ~' f, THIS AGREEMENT, made this .~~ day of September 2010: WiTNESSETH I. THE CIRCUMSTANCES leading up to the execution of this Agreement are as follows: 1. On October 29, 2009, Wendell B. Stockdale (the "Decedent") died testate, a domiciliary of Cumberland County, Pennsylvania. 2. in his Last Will and Testament, dated February 15, 1999 (the "Will"), the Decedent parried his then wife, Laurie J. Stockdale, the beneficiary and Executor of his Estate. The Decedent and Laurie J. Stockdale divorced after the Decedent executed the Will. Accordingly, pursuant to Pennsylvania law, Laurie J. Stock is treated as having predeceased the Decedent. 3. The Decedent's parents, Wendell B. Sto.clcdale and Jane H. Stockdale, submitted the Will for probate with the Register of Wills fox Cumberland County, Pennsylvania (the "Register"). The Register appointed Wendell B. Stockdale and Jane H. Stockdale the Co-Executors of the Decedent's Estate. 4. Under Paragraph Fotu-~h of the Will, the Decedent's residuary estate is held in separate trusts for the respective benefit of the Decedent's sons, James Stockdale and David Stockdale (the "Separate Trusts"), Tale Decedent named Fulton Bank, or, its successors, as Trustee of the Separate Trusts under Paragraph Sixth of the Will. The Decedent did not designate a substitute or successor Trustee. 5. By letter dated September 16, 2010, Fulton Bank renounced its right to serve as Trustee of the Separate Trusts as permitted by 20 Pa.C.S.A. §7761(b). Fulton Banlc's renunciation is attached hereto as Exhibit "A" and is incorporated herein by referenr e. Thus, there is a vacancy in trusteeship as defined in 20 Pa. C.S.A. §776)(1). ~' p Q ~ ;•-r ; i~~.-. i ~_, ~ ~~ rn n ....~ ~ m ,~ _~ . L _ U~ ~J (U ~ ~"~ ~"~ ~ ~ m C^~°~ m Page 1 ~~ ~ ~~ . - ~ _~ ~ . ,. ~-~~ cn ~-, E~ ~L~. 1 6. James Stockdale and David Stockdale, the beneficiaries of the Separate Trusts, wish Mid Penn Bank to serve as Trustee of the Separate Trusts, 7. Mid Perin Bank is willing to serve as Trustee of the Separate Trusts. IL NOW THEREFORE, in accordance with 20 Pa.C.S.A. §7764(c) and 20 Pa.C.S.A. §7761(a)(2) James Stockdale and David Stockdale, hereby nominate and appoint Mid Penn Bank as Trustee of the Separate Trusts created under the Last Will and Testament of Wendell J. Stockdale, Jr. for their respective benefit and Mid Penn Bank hereby agrees to accept trusteeship of the said Separate Trusts. The Parties agree that this Agreement maybe executed in multiple counterparts, each of which -may contain the signatures of one or more of the Parties, all of which, taken together, sha!! constitute one and the same document. .~ J ~ S STOCKDALE '~1 ~• ,~ `~ ~ V DAVID STOCKDALE MID PEI~IN BANK B lT ~ l Page 2 C L E R M ~~ N T RECEIVED WEALTH STRAT,FGIES (717) 291-2719 September 16, 2010 Stephanie Kleinfelter, Attorney-At-Law Keefer, Wood, Allen & Rahal, LLP 635 North 12th Street, Suite 400 L;erreyne, PA 17>J~3 . RE: Wendell B. Stockdale, Jr. Trust Dear Stephanie: As a follow-up to our telephone conversation, Fulton Bank, N.A. will decline to serve as Trustee for the above Trust. If you need any additional documentation, please let me know. Thank you. Sincerely yours, Carol R. Fahnestock, CTFA Vice President Clermont Wealth Strategies A Division of Fulton Bank N.A. crf 7~o ensure compliance with the requirements imposed by fhe Internal Revenue Service in Circular 230, we are informing you that any tax advice, which maybe contained In this document or any attachment hereto cannot be used, and is not intended to be used for the purpose of (i) avoiding penalties that the IRS might attempt to Impose under fhe U. S, Internal Revenue Code, or (1!) promoting, marketing or recommending to another party any transaction or matter addressed In this communication One Penn Square, P.O. Box 7989 Lancaster, PA 17604 - clermontwealth.com EXHIBIT D Persu n cS': Heim, P. C. Attorney's at Lam' LLO~'r~ a. P>JRSUn~ GAR)' J. H);IM MATTHGN' E. t1AMLlf~"'' VICKI' ANA' Tli1MM1;R'~* JGNNiF1;12 UCNCHAIC WGTZGL *ALSO N~~1' YORK I3AR *"~ ALSO A CPA VIA FACSIMILE (717) 234,4224 AND FIRST-CLASS MAIL Stephen J. Dzuranin, Esquire ViTix, V~/enger & Weidner 508 North Second Street P.O. Box 845 Harrisburg, PA 1 7 1 08-0845 1700 Bent Creels Boulevard Suite 160 Mechanicsburg, PA 17050 Please reply to.• PO I3oa 659 Mechanicsburg, PA 17055-0659 IiTTJ';//V1'VI'V1'.1'I;I2SUNH EIM. COM March 1 1, 2011 Re: Estate of Wendell Stockdale, Jr. Our File No. 10269-6 Dear Stephen: IRS NU. 2G-37$G257 (717) 62o-2aao FAQ;: (717) 620-2442 mehamiin~persunheim.com This letter is in response to the settlement proposal on the counsel fees issue outlined in your letter of Februar}' 25, 2011. I have examined the proposal with Mr. Madio of Mid Penn Bahl: ("Bank") and Attorneys Kleinfelter and Trimmer. Please be advised that the Bank finds the proposal unacceptable. On behalf of the Bank, demand is hereb}' made that the co-executors prepare and file with the Cumberland Count}' Orphan's Court on or before Ma}~ 13, 201 l a final accounting. The filing should be on notice to the Bank as an interested part}' in its capacity as successor trustee. The notice to interested parties and a copy of the final accounting can be served upon me for the Banlc. Thereafter, the Bank will file its objections and seek a surcharge against the co-executors. Furthermore, the Bank requests that at this time the testamentary trust established under paragraph "FOURTH" of the decedent's Last V1~ill and Testament for the benefit of David Stockdale and James Stoc]dale be partially fimded. That trust should be partially funded with the estate assets, except for $75,000 that can be retained in the estate until resolution of the Banlc's objections. Upon funding, the Bank. will execute a receipt and release, excluding an}' claims against the co-executors for payment: of unreasonable counsel fees to }'our firm and related claims. Please contact me regarding arrangements for the partial funding of the testamentar}' trust. Than]< you for }your anticipated cooperation. . Sincerely, Matt few E. Hamlin MEH/ajh cc: Stephanie Kleinfelter, Esquire Daniel J. Madio, II., Vice President, Trust and Wealth Management Director at Mid Penn Bank (Both via e-mail) 21308v1 ~ ,s WIX, WENGER &WEIDNER A PROFESSIONAL CORPORATION RICHARD H. WIX ATTORNEYS AT LAW STEVEN C. WILDS THERESA L. SHADE Wlk ' 508 NORTH SECOND STREET DAVID R. GETZ POST OFFICE BOX 845 STEPHEN J. DZURANIN JEFFREY C. CLARK HARRISBURG, PENNSYLVANIA 17108-0845 PETER G. HOWLAND (717) 234-4182 Also MemberMassachusehs Bar FAX (717) 234-4224 www.wwwpalaw. com March 30, 2011 Matthew E. Hamlin, Esquire Persun & Heim, P.C. P.O. Box 659 Mechanicsburg, PA 17055-0659 Re: Estate of Wendell B. Stockdale, Jr. Our File No.: 8278/15425 Dear Matt: THOMAS L. WENGER DEAN A. WEIDNER ROBERT C. SPITZER Of Counsel Suburban Office: 4705 DUKE STREET HARRISBURG, PA 17109-3041 (717)652-8455 This is to response to your letter of March 11, 2011:. We discussed the matter with our clients and are moving forward with preparing an accounting that we will file with the Court and proceed to address any objections that you may file on behalf of the Trustee. We are hopeful that the accounting cari be completed by your May 13, 2011 deadline. We also briefly discussed your request for a partial funding of the Trust and our clients are considering that; however, given the current adversarial nature of the situation, we are not inclined to advise our clients to do so without court approval or some further agreement. !n additior;, the Estate includes certain .collectable coins and firearms that +.nre would like to coordinate with you as Trustee whether they should be sold or delivered to you to be held as in-kind distributions. Please know that I will be on vacation from Thursday, March 31, 2011 through the beginning of the week of April 11, 2011 and will have limited access to emails and other communications. We will provide any further information or response upon my return . .. ~. ~ ~, . , Sincerely . Wix, W nger.& Weidner .. By ~eph~~i'J. ~zuranin SJD/jey cc: Mr. and Mrs. Wendell B. Stockdal .ter. Robert C. Spitzer, Esquire /~