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HomeMy WebLinkAbout07-25-11IN RE: ESTATE OF SARAH McCREA CHAPMAN JONES LATE OF LOWER MIFFLIN TWP., CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION N0.21-09-0329 NO.21-78-0442 ~~ --u ~ ~,~ -~~~~ c7 . -- ~: T [~ ~ !_'17 ~_-, ' ~. -_: , _ ..~ ~ ,'^~ `_J t ~ ~ ~,. ~ ~~~ ~.w..J ~...._. -~, ~~ c~ f ~~.:~ e~~ RESPONSE OF BROWN UNIVERSITY, ~ ~~ -:: DICKINSON COLLEGE, AND THE PENNSYLVANIA -L" ~~ ~` ~~_~~ STATE UNIVERSITY TO PETITION FOR RULE TO SHOW CAUSE AND NOW come Brown University, Dickinson College, and the Pennsylvania State University' ("Responding Charitable Beneficiaries"), by and through their attorneys, Daniel L. Sullivan, Elyse E. Rogers, Esquire and Saidis, Sullivan & Rogers, and. respond to the Petition for Rule to Show Cause as follows: 1. After reasonable investigation the Responding Charitable Beneficiaries are without information or knowledge sufficient to form a belief regarding the truth of this averment and it is deemed denied. 2. It i s admitted only that Exhibit A, on its face, is identified as "Last Will and Testament of Sarah McCrea Chapman Jones." After reasonable investigation the Responding Charitable Beneficiaries are without information or knowledge sufficient to form a belief regarding the truth of the remaining averments and they are deemed denied. ' The Pennsylvania State University appears as successor to The Dickinson. School of Law, named in Exhibits A and B of the Petition for Rule to Show Cause. ~~ -~ r ~. ~ , ,:~~ Lr is r ~~ c _. --, _.. •• ( i _~ r-s-~ ~:..f~ ~, 3. The document referenced in this paragraph is a written document which speaks for itself and Responding Charitable Beneficiaries deny the accuracy and completeness of any attempt to characterize or describe the contents or quote selectively therefrom. 4. The document referenced in this paragraph is a written document which speaks for itself and Responding Charitable Beneficiaries deny the accuracy and completeness of any attempt to characterize or describe the contents or quote selectively therefrom. 5. The document referenced in this paragraph is a written document which speaks for itself and Responding Charitable Beneficiaries deny the accuracy and completeness of any attempt to characterize or describe the contents or quote selectively therefrom. 6. After reasonable investigation the Responding Charitable Beneficiaries are without information or knowledge sufficient to form a belief regarding the truth of this averment and it is deemed denied. 7. The document referenced in this paragraph is a written document which speaks for itself and Responding Charitable Beneficiaries deny the accuracy and completeness of any attempt to characterize or describe the contents or quote selectively therefrom. 8. The document referenced in this paragraph is a written document which speaks for itself and Responding Charitable Beneficiaries deny the accuracy and completeness of any attempt to characterize or describe the contents or quote selectively therefrom. 9. After reasonable investigation the Responding Charitable Beneficiaries are without information or knowledge sufficient to form a belief regarding the truth of this averment and it is deemed denied. 10. After reasonable investigation the Responding Charitable Beneficiaries are without information or knowledge sufficient to form a belief regarding the truth of this averment and it is deemed denied. 11. The document referenced in this paragraph is a written document which speaks for itself and Responding Charitable Beneficiaries deny the accuracy and completeness of any attempt to characterize or describe the contents or quote selectively therefrom. 12. The document referenced in this paragraph is a written document which speaks for itself and Responding Charitable Beneficiaries deny the accuracy and completeness of any attempt to characterize or describe the contents or quote selectively therefrom. 13. The document referenced in this paragraph is a written document which speaks for itself and Responding Charitable Beneficiaries deny the accuracy and completeness of any attempt to characterize or describe the contents or quote selectively therefrom. 14. The document referenced in this paragraph is a written document which speaks for itself and Responding Charitable Beneficiaries deny the accuracy and completeness of any attempt to characterize or describe the contents or quote selectively therefrom. 15. The document referenced in this paragraph is a written document which speaks for itself and Responding Charitable Beneficiaries deny the accuracy and completeness of any attempt to characterize or describe the contents or quote selectively therefrom. It is admitted, however, that Exhibit B, on its face, is identified as "First Codicil To Last Will And Testament of Sarah McCrea Chapman Jones." 16. The document referenced in this paragraph is a written document which speaks for itself and Responding Charitable Beneficiaries deny the accuracy and completeness of any attempt to characterize or describe the contents or quote selectively therefrom. 17. After reasonable investigation the Responding Charitable Beneficiaries are without information or knowledge sufficient to form a belief regarding the truth of this averment and it is deemed denied. 18. After reasonable investigation the Responding Charitable Beneficiaries are without information or knowledge sufficient to form a belief regarding the truth of this averment and it is deemed denied. 19. The document referenced in this paragraph is a written document which speaks for itself and Responding Charitable Beneficiaries deny the accuracy and completeness of any attempt to characterize or describe the contents or quote selectively therefrom. 20. The documents referenced in this paragraph are written documents which speaks for themselves and Responding Charitable Beneficiaries deny the accuracy and completeness of any attempt to characterize or describe the contents or quote selectively therefrom. In further response, the Responding Charitable Beneficiaries are without information or knowledge sufficient to form a belief as to the averment regarding the scrivener of the Will and First Codicil so that these averments are deemed denied. 21. It is admitted only that on its face Exhibit C is a letter appearing on the letterhead "George L. Ebener and Associates Realtors." This exhibit is a written document which speaks for itself, and the Responding Charitable Beneficiaries deny the accuracy and completeness of any attempt to characterize or describe the contents or quote selectively therefrom. After reasonable investigation the Responding Charitable Beneficiaries are without information or knowledge sufficient to form a belief regarding the truth of the remaining averments and they are deemed denied. 22. It is admitted only that on its face Exhibit D is a letter appearing on the letterhead "Farmers Trust." This exhibit is a written document which speaks for itself, and the Responding Charitable Beneficiaries deny the accuracy and completeness of any attempt to characterize or describe the contents or quote selectively therefrom. After reasonable investigation the Responding Charitable Beneficiaries are without information or knowledge sufficient to form a belief regarding the truth of the remaining averments and they are deemed denied. 23. After reasonable investigation the Responding Charitable Beneficiaries are without information or knowledge sufficient to form a belief regarding the truth of this averment and it is deemed denied. In further response, the referenced Exhibit E is a written document which speaks for itself, and the Responding Charitable Beneficiaries deny the accuracy and completeness of any attempt to characterize or describe the contents or quote selectively therefrom. 24. After reasonable investigation the Responding Charitable Beneficiaries are without information or knowledge sufficient to form a belief regarding the truth of this averment and it is deemed denied. In further response, the referenced Exhibit F is a written document which speaks for itself, and the Responding Charitable Beneficiaries deny the accuracy and completeness of any attempt to characterize or describe the contents or quote selectively therefrom. 25. After reasonable investigation the Responding Charitable Beneficiaries are without information or knowledge sufficient to form a belief regarding the truth of this averment and it is deemed denied. 26. After reasonable investigation the Responding Charitable Beneficiaries are without information or knowledge sufficient to form a belief regarding the truth of this averment and it is deemed denied. 27. After reasonable investigation the Responding Charitable Beneficiaries are without information or knowledge sufficient to form a belief regarding the truth of this averment and it is deemed denied. 28. After reasonable investigation the Responding Charitable Beneficiaries are without information or knowledge sufficient to form a belief regarding the truth of this averment and it is deemed denied. In further response, the referenced Exhibit G is a written document which speaks for itself, and the :Responding Charitable Beneficiaries deny the accuracy and completeness of any attempt to characterize or describe the contents or quote selectively therefrom. 29. After reasonable investigation the Responding Charitable Beneficiaries are without information or knowledge sufficient to form a belief regarding the truth of this averment and it is deemed denied. 30. After reasonable investigation the Responding Charitable Beneficiaries are without information or knowledge sufficient to form a belief regarding the truth of this averment and it is deemed denied. 31. After reasonable investigation the Responding Charitable Beneficiaries are without information or knowledge sufficient to form a belief regarding the truth of this averment and it is deemed denied. 32. Dickinson College and The Pennsylvania State University acknowledge receipt of at least portions of a document which on its face appears to be a First and Partial Account for the "Charitable Remainder Trust" dated and filed December 7, 2009, not December 22, 2009. This is a written document which speaks for itself and these parties deny the accuracy and completeness of any attempt to characterize or describe the contents or quote selectively therefrom. After reasonable investigation Brown University is without information or knowledge sufficient to form a belief regarding the truth of this averment and it is deemed denied. 33. After reasonable investigation the Responding Charitable Beneficiaries are without information or knowledge sufficient to form a belief regarding the truth of this averment and it is deemed denied. 34. Afl:er reasonable investigation the Responding Charitable Beneficiaries are without information or knowledge sufficient to form a belief regarding the truth of this averment and it is deemed denied. 35. After reasonable investigation the Responding Charitable Beneficiaries are without information or knowledge sufficient to form a belief regarding the truth of this averment and it is deemed denied. 36. It is admitted only that Exhibit H, on its face, is a letter appearing on the letterhead "M&T Investment Group." Exhibit H is a written document which speaks for itself, and the Responding Charitable Beneficiaries deny the accuracy and completeness of any attempt to characterize or describe the contents or quote selectively therefrom. After reasonable investigation the Responding Charitable Beneficiaries are without information or knowledge sufficient to form a belief regarding the truth of the remaining averments and they are deemed denied. 37. After reasonable investigation the Responding Charitable Beneficiaries are without information or knowledge sufficient to form a belief regarding the truth of this averment and it is deemed denied. In further response, the referenced exhibit is a written document which speaks for itself, and the Responding Charitable Beneficiaries deny the accuracy and completeness of any attempt to characterize or describe the contents or quote selectively therefrom. 38. After reasonable investigation the Responding Charitable Beneficiaries are without information or knowledge sufficient to form a belief regarding the truth of this averment and it is deemed denied. In further response, the referenced exhibit is a written document which speaks for itself, and the Responding Charitable Beneficiaries deny the accuracy and completeness of any attempt to characterize or describe the contents or quote selectively therefrom. 39. After reasonable investigation the Responding Charitable Beneficiaries are without information or knowledge sufficient to form a belief regarding the truth of this averment and it is deemed denied. In further response, the referenced exhibit is a written document which speaks for itself, and the Responding Charitable Beneficiaries deny the accuracy and completeness of any attempt to characterize or describe the contents or quote selectively therefrom. 40. The referenced exhibit is a written document which speaks for itself, and the Responding Charitable Beneficiaries deny the accuracy and completeness of any attempt to characterize or describe the contents or quote selectively therefrom. 41. After reasonable investigation the Responding Charitable Beneficiaries are without information or knowledge sufficient to form a belief regarding the truth of this averment and it is deemed denied. In further response, however, the averments are nevertheless denied as stated. The terms of the Charitable Remainder Trust as set forth in paragraph "FOURTH" of Exhibit B make no mention of the "maintenance and support" of Alfred M. Chapman. That language appears in a wholly separate and distinct trust created under paragraph FOURTIETH of the Will attached as Exhibit A. Further, it is only the paragraph FOURTIETH Trust, not the Charitable Remainder Trust, which permits distributions from that trust in accordance with the trustee's discretion. The Charitable Remainder Trust, on the other hand, is set up to qualify as a charitable remainder trust in accordance with the requirements of the Internal Revenue Code. The trustees are authorized and directed to pay Alined McCrea Chapman in each taxable year a sum equal to five percent of the net fair market value of the trust assets determined annually. This set payment formula is mandated by the Trust and is not subject to the Trustee's discretion. WHEREFORE, the Responding Charitable Beneficiaries respectfully request that the Petition by denied. The relief sought in the Petition is not authorized by the terms of the Charitable Remainder Trust, is contrary to law, and could result in serious adverse tax consequences if implemented. Respectfully submitted. SAIDIS, SULLIVAN & ROGERS 1~ w~- c'd- ~-~.,~ Daniel L. Sullivan, Esquire Supreme Court ID No. 34548 26 West High Street Carlisle, PA 17013 717-243-6222 Elyse E. Rogers, Esquire Supreme Court ID No. 41274 63 5 North 12th Street Lemoyne, PA 17043 717-737-3405 Dated: ~-~r-~,.~~2~'~ a.0 t ~ VERIFICATION I, Beverly E. Ledbetter, hereby verify on behalf of Brown University that the statements made in the foregoing Response of Brown University, Dickinson College, and the Pennsylvania State University to Petition for Rule to Show Cause are true and correct to the best of my knowledge or information and belief. The language of the Response is that of counsel and I have relied on counsel for this purpose. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904, relating to unsworn falsification to authorities. BROWN,I~IIVERSITY ,~ f ~ ~ ~~~ By Beverly E. Ledbetter Vice President and General Counsel VERIFICATION I, Dana Scaduto, hereby verify on behalf of Dickinson College that the statements made in the foregoing Response of Brown University, Dickinson College, and the Pennsylvania State University to Petition for Rule to Show Cause are true and correct to the best of my knowledge or information and belief. The language of the Response is that of counsel and I have relied on counsel for this purpose. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904, relating to unsworn falsification to authorities. DICKINSON COLLEGE By~l~. amo~~ Dana Scaduto, Esquire VERIFICATION I, Cynthia .A. Baldwin, hereby verify on behalf of The Pennsylvania State University that the statements made in the foregoing Response of Brown University, Dickinson College, and the Pennsylvania State University to Petition for Rule to Show Cause are true and correct to the best of my knowledge or information and belief. The language of the Response is that of counsel and I have relied on counsel for this purpose. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904, relating to unsworn falsification to authorities. THE PENNSYLVANIA STATE UNIVERSITY h~ ' By -'c...~..~ Cynthia A. Baldwin Vice President and General Counsel CERTIFICATE OF SERVICE I hereby certify that on this ~.5 day of July, 2011, a true and correct copy of the foregoing Response of Brown University, Dickinson College, and the Pennsylvania State University to Petition for Rule to Show Cause was served upon the party listed below, via First Class Mail, postage prepaid, addressed as follows: Jeffrey R. Boswell, Esquire Boswell, Tintner & Piccola 315 North Front Street Harrisburg, PA 17101 Attorney for Henry L. Chapman, Karen E. Chapman and Katherine Chapma~i Michalka No V. Otto, III, Esquire Seth T. Mosebey, Esquire Martson Law Offices Ten East High Street Carlisle, PA 17013 Attorneys for Manufacturers ~ Traders Trust Company James D. Flower, Jr., Esquire Ten West High Street Carlisle, PA 17013 Attorney for St. John 's Episcopal Church John McCrea, III P.O. Box 341 Newville, PA 17241 Michael T. Foerster, Esquire Office of the Attorney General 14th Floor, Strawberry Square Harrisburg, PA 17120 Episcopal Diocese of Central PA P.O. Box 11937 Harrisburg, PA 17108 The National Trust for Scotland Hermiston Quay, 5 Cultins Road Edinburgh, Scotland United Kingdom EH 11 4DF SAIDIS, SULLIVAN & ROGERS 2-0.----1 a-~--- Daniel L. Sullivan, Esquire Supreme Court ID No. 34548 26 West High Street Carlisle, PA 17013 717-243-6222