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HomeMy WebLinkAbout01-12-12Ronald L. Finck, Esquire Sup. Ct. I.D. No. 89985 Mette, Evans & Woodside 3401 North Front Street P.O. Box 5950 Harrisburg, PA 17110 Telephone: (717) 232-5000 Facsimile: (717) 236-1816 rlfinckCa~mette.com In re: THE MOSHER FAMILY IRREVOCABLE TRUST ~,.. , ~ ,.~, Ay O r.') ~~ - ~~r ? -- ~-~, - _ ~:._ -T~ n N < ;-. -; _.. , _. _- ~ c--, __ ._ _,., , _ -_.. ._..~ s~ .•1 L J (J V1 ~Z7 ce, IN THE COURT OF COMMON PLEAS, CUMBERLAND COUNTY, PENNSYLVANIA FRANK A. MOSHER, ANNE CORBIN and EILEEN MOSHER FREEBY, Petitioners . v. PAUL M. MOSHER, . Respondent ORPHANS' COURT NO: 21-10-1~ MOTION REQUESTING ASSESSMENT OF SURCHARGE AMOUNT The Petitioners, Frank A. Mosher ("Frank"), Anne Corbin ("Anne"), and Eileen Mosher Freeby ("Eileen") (collectively the "Petitioners"), by and through their attorneys, Mette, Evans & Woodside, file this Motion Requesting Assessment of Surcharge Amount, as follows: 1. Frank, in his capacity as settlor of The Mosher Family Irrevocable Trust (the "Trust") and Anne and Eileen, in their capacities as beneficiaries of the Mosher Family Irrevocable Trust initiated this action against Paul M. Mosher ("Paul") in his capacity as trustee of the Trust with the filing of a Petition for Accounting on October 14, 2010. 2. On November 4, 2010, Paul filed an Answer to the Objectors' Petition in which he explained his activities as Trustee of the Trust, including the purchase of common stock in Security Savings, Systems, Inc. ("SSS") from his wife, Jean M. Mosher ("Jean") on behalf of the Trust. 3. On December 30, 2011, the Petitioners filed Objections to Paul's account asserting that Paul engaged in prohibited self-dealing in his administration of the Trust. Specifically, the Petitioners requested that the Court void the transfer of SSS stock to the Trust, remove Paul as trustee of the Trust, and surcharge Paul for any loss caused to the Trust together with such other relief as the Court deems just and appropriate under the circumstances. 4. The parties jointly filed a stipulation of facts and the Petitioners and the Respondent, Paul, each submitted legal memoranda to the Court outlining their respective positions with regard to the propriety of Paul's purchase of SSS stock from his wife on behalf of the Trust. 5. By order dated October 20, 2011, this Honorable Court sustained the Petitioners' Objections, voided the transfer of Jean's stock to the Trust and ordered that Paul "shall be surchazged for any loss caused to the trust as a result of his voidable action..." 6. In addition, the Court removed Paul as trustee of the Trust. 7. Paul has taken appropriate steps to void the transfer of Jean's stock to the Trust and by letter dated January 2, 2012 the Internal Revenue Service restored SSS's S Corporation status. A true and correct copy of the IRS's January 2, 20121etter is attached hereto as Exhibit `A' and made a part hereof by reference. 8. The only remaining item requiring disposition by this Court is the assessment of the surchazge amount due the Petitioners for fees and costs incurred by the Petitioners in bringing this action to undo Paul's illegal self-dealing. 2 9. Under Pennsylvania law, once self-dealing is established, a surcharge may be applied to the self-dealing fiduciary, not necessarily as compensation for any loss to the estate, but as punishment for the fiduciary's improper conduct. In re: Estate of Harrison, 745 A.2d 676, 680 (Pa. Super 2000) citing Eagen v. Jackson, 855 F. Supp. 765, 779 (E.D.PA 1994). 10. In April of 2010, the law firm of Mette, Evans & Woodside ("MEW ') was retained by the Petitioners, to protect their interests in connection with Paul's self-dealing by and through this action. 11. MEW's legal fees for this matter were charged on an hourly rate basis. 12. Hourly rates at MEW vary depending on the individual attorney involved. Hourly rates of all attorneys at this law firm range between $185 and $315; depending on the type of work and the experience of the attorney involved. 13. MEW bills its clients through a computerized billing system. For each day, the individual attorney or paralegal enters into the computerized system the amount of time spent by that person for each file worked on that day. A brief explanation of the work performed is also included. 14. The entries are made to a client number that is specifically assigned to a particular client. 15. The program maintains records of the date the work was performed, the initials of the individual who performed the work, and a description of the work that was performed. 16. Bills are generated using the information in the system. 3 17. A print out of MEW's records for legal work performed on this matter from April of 2010 until November 30, 2011 are attached hereto as Exhibit `B' and made a part hereof by reference. 18. Attorneys Howell C. Mette, Esquire ("Attorney Mette") and Ronald L. Finck ("Attorney Finck") were the primary attorneys at Mette, Evans & Woodside who performed work on this matter. 19. Attorney Finck is a 1999 graduate of Clarion University of Pennsylvania and a 2002 graduate of the Pennsylvania State University, Dickinson School of Law in Cazlisle, Pennsylvania. 20. Attorney Finck is licensed to practice law, and am a member in good standing, in all Pennsylvania state courts, as well as the Middle District of Pennsylvania and the Eastern District of Pennsylvania. 21. Attorney Finck regulazly practices in the area of civil litigation. It is estimated that Attorney Finck has handled in excess of 150 civil litigation cases. 22. Attorney Finck has been employed by MEW since August of 2002 and have been engaged in the practice of law since he was licensed to do so by the Pennsylvania Board of Law Examiners in December of 2002. 23. For purposes of this action, Attorney Finck's billing rate was $225 per hour. Attorney Finck's time entries aze shown on Exhibit `B' by his initials, RLF. 4 24. It is respectfully submitted that $225 per hour is an appropriate and reasonable hourly rate for a Central Pennsylvania attorney with Attorney Finck's experience and qualifications. 25. Attorney Mette is a 1948 graduate of Dickinson College, a 1951 graduate of the Dickinson School of Law and a 1952 recipient of an LLM degree in taxation from New York University. 26. Attorney Mette is licensed to practice law, and is a member in good standing, in all Pennsylvania state courts, as well as the United States Tax Court and the Third Circuit Court of Appeals. 27. Attorney Mette regulazly practices in the areas of estate planning, asset preservation, business succession planning and taxation. Attorney Mette estimates that he has represented over 2000 individuals, estates, trusts and corporate entities in their estate and business needs. 28. Attorney Mette is a founding shazeholder of Mette, Evans and Woodside and has been employed in that capacity since the inception of the firm in 1969. He has been practicing law since he was admitted to the Pennsylvania Baz in 1953. 29. From 1953 unti12003, Attorney Mette taught Federal taxation courses at the Dickinson School of Law. 30. For the purposes of this action, Attorney Mette's billing rate was $315 per hour. Attorney Mette's time entries are shown on Exhibit `B' by his initials, HCM. 5 31. It is respectfully submitted that $315 per hour is an appropriate and reasonable hourly rate for a Central Pennsylvania attorney with Attorney Mette's experience and qualifications. 32. MEW employed the assistance of its litigation paralegal, Pamela Miller Lupo. Ms. Lupo's hourly rate is $115 per hour and her time entries are identified on the attached Exhibit `B' by her initials, PML. 33. MEW also employed the assistance of a law clerk. Law clerks at MEW are billed at $115 per hour and their time entries are identified on the attached Exhibit `B' as `CLK'. 34. As of November 30, 2011, Petitioner's incurred costs total $47,828.71. 35. This time was spent researching the procedural and substantive issues, communicating with opposing counsel and the clients' accountant, drafting documents, engaging in discovery, interviewing potential witnesses, counseling the clients, and preparing for and attending court proceedings. 36. In addition, as set forth on Exhibit `B', Petitioners incurred costs for copies, transcripts, travel, phone calls, facsimiles, postage and the like. 37. It is estimated that the Petitioners have incurred an additional $500 since November 30, 2011 in connection with preparing this Petition. 38. These costs would not have been necessary but for Paul's misfeasance in his administration of the Trust. 6 39. It is respectfully submitted that attorneys' fees and costs in the amount of $48,328.71 is fair, reasonable and consistent with the prevailing market rates for this type of legal work. 40. It is fiuther submitted that a surcharge is warranted for the purpose of making the Petitioners whole. 41. The Honorable M. L. Ebert, Jr. has previously ruled on all issues involved in this matter. 42. The undersigned counsel for Petitioners certifies that a copy of this Motion was provided to counsel for Respondent and concurrence has been denied. WHEREFORE, the Petitioners, Frank Mosher, Anne Corbin and Eileen Mosher Freeby respectfully request that this Honorable Court assess a surchazge against Paul M. Mosher in the amount in excess of $48,328.71, together with such other relief as the Court deems just and appropriate under the circumstances. METTE, EVANS & WOODSIDE Dated: January 10, 2012 ~ _ ~~,,,,;,~ Howell C. Mette, Esquire Supreme Court I.D. No. 07217 Ronald L. Finck, Esquire Supreme Court I.D. No. 89985 3401 North Front Street P.O. Box 5950 Harrisburg, PA 1 7 1 1 0-0950 (717)232-5000 Attorneys for Petitioners 7 r EXHIBIT A From: 717 801 7010 01/08!2012 11:12 1E~8 P.0O2/O02 AN 00 000000 t~cc 20l 151 017350 17070 IRS U5E ONLY Department of tlu Trauury Internal Raveaae Serrke Cincinnati OH 43999-Op38 0960S4.1SZ6l7.0111.003 1 aD 0.368 S74 ill~ll~lilillllllll~rr~~r~~lII~1111~IItil1~„I~~til~li~lldllht SECURITY SAYINGS SYSTEMS INC PO 1sOX 373 NEW CUMDERLND PA 17070-0373732 Notice of Acceptance as an S Corporation m 231302079 For asaistanrx, call: 1-800-829-01 i S Notice Number CP261 Date: 3anttary 2, 2012 Taxpayer ldentilicstion Nrnrber: 2]-1302079 Tax form: Tax Period: We have accepted your election to be treated as an S corporation beginning January ~1, 198'1.~Your accounting period will end in December. SH h We would also like; to take this opportunity to inform you of your tax obligations related to the payment of compensation to shareholder-employees of S corporations. When ashareholder-employee of an S corporation provides services to the S corporation, reasonable compensation generally needs to be paid. This compensation is subject to employment taxes. Tax practitioners and subchapter S shareholders need to be aware that Revenue Ruling 74-44 states that the~internal Revenue Service (I RS) will re-characterize small business corporation dividends paid to shareholders as salary when such dividends are paid to the shareholders in lieu of reasonable compensation for services. The IRS may also re-characterize distributions other than dividend distributions es salary. This position has bcen supported ip several recent court decisions. If you have any questions about this notice or the action we have taken, please call us at the telephone number listed above. If you prefer, you may write to us at the address shown at the top of this notice. If you write to us, please provide your telephone number and the most corivenient timo fortis to call so wa can resolve your inquiry. Please return the bo~m part of this notice to help us identify your case. For tax forms, instructions and information visit www.ira.FOV. (Access to this site will not provide you with your specific taxpayer account information.) EXHIBIT B TELEPHONE (717)232.5000 FAX (717)236-1816 Frank A. Mosher Anne Corbin Eileen Mosher Freeby 5245 Magnolia Court Mechanicsburg, PA 17055 RE: Trust Litigation/Security Savings, Inc. IRS NO. 23-1985005 http://www.mette.com May 13, 2010 Invoice No. 202680 Client No. 15057-0002 FOR PROFESSIONAL SERVICES RENDERED 04/24/10 HCM 1.00 Review letter re trust for Paul and Jean; telephone conference with F. Mosher re same 04/27/10 HCM .60 Telephone conference with Paul Mosher's counsel re sale notice; research file for referenced Trust Agreement 04/28/10 HCM 1.20 Research file for 1993 Trust Agreement for Mosher Family Irrevocable Trust; review same; telephone conference with F. Mosher re proposed sale 04/30/10 HCM .10 Telephone conference with F. Mosher re trust insurance TOTAL HOURS 2.90 TOTAL FEES 913.50 METTE, EVANS & WOODSIDE A PROFESSIONAL CORPORATION ATTORNEYS AT LAW 3401 NORTH FRONT STREET P.O. BOX 5950 HARRISBURG, PA 17110-0950 TOTAL AMOUNT DUE THIS MATTER 913.50 NOTE: Invoices not paid within 30 days of their date bear interest thereafter at the rate of 1% per month or fraction thereof until paid. Please include client number on check. Please be advised that it is Mette, Evans & Woodside's policy to retain client files for a minimum of five (5) years following termination of a case. At that time, the file may be destroyed. Our policy is not to destroy files in ongoing matters, including ongoing corporate representation and estate planning. Estate planning files are not destroyed until after the client's death. Prior to its destruction, you may forward a written request for the return of the file, which we will provide you at no additional cost except for postage or shipping charges, provided that all sums due and owing the firm are paid in full. Upon closing of the file, the firm will attempt to return to you, at your last address with our firm, any original documents contained in the file. No other notice will be provided prior to destruction of the file. If you have any questions about the length of time your file will be retained, please ask the Mette, Evans and Woodside attorney who works with you. METTE, EVANS & WOODSIDE A PROFESSIONAL CORPORATION TELEPHONE ATTORNEYS AT LAW (717) 232-5000 HtS NO. 23-1985005 FAX 3401 NORTH FRONT STREET (717) 236-1816 p,0. BOX 5950 http:~/www•mette.com HARRISBURG, PA 17110-0950 Frank A. Mosher June 24, 2010 Anne Corbin Invoice No. 203094 Eileen Mosher Freeby Client No. 15057-0002 5245 Magnolia Court Mechanicsburg, PA 17055 RE: Trust Litigation/Security Savings, Inc. FOR PROFESSIONAL SERVICES RENDERED 05/03/10 HCM .30 Telephone conference with Jamie Arnold re NY Life insurance policy in trust 05/05/10 05/18/10 HCM 1.10 Review 1993 Trust; office conference with Frank Mosher re stock sale HCM .50 Telephone conference with F. Mosher re trust issues re Jean's stock TOTAL HOURS 1.90 DISBURSEMENTS Telephone TOTAL FEES 598.50 1.82 TOTAL DISBURSEMENTS 1,g2 TOTAL AMOUNT DUE THIS MATTER 600.32 NOTE: Invoices not paid within 30 days of their date bear interest thereafter at the rate of 1% per month or fraction thereof until paid. Please include client number on check. Please be advised that it is Mttte, Evans & Woodside's policy to retain client files for a minimum of five (5) years following termination of a case. At that time, the file maybe destroyed. Our policy is not to destroy files in ongoing matters, including ongoing corporate representation and estate planning. Estate planning files are not deatmyed until after the client's death. Prior to its destruction, you may forward a written request for the return of the file, which we will provide you at no additional coat except for postage or shipping charges, provided that all sums due and owing the firm are paid in full. Upon closing of the file, the firm will attempt to return to you, at your last address with our firm, any original documents contained in the file. No other notice will be provided prior to destruction of the file. If you have any questions about the length of time your file will be retained, please ask the Mette, Evans and Woodside attorney who works with you. METTE, EVAN5 & WOODSIDE A PROFESSIONAL CORPORATION TELEPHONE ATTORNEYS AT LAW (717) 232-5000 IRS NO. 23-1985005 FAX 3401 NORTH FRONT STREET (717) 236-1816 p,0. BOX 5950 http://www.mette.com HARRISBURG, PA 17110-0950 Frank A. Mosher July 19, 2010 Anne Corbin Invoice No. 203337 Eileen Mosher Freeby Client No. 15057-0002 5245 Magnolia Court Mechanicsburg, PA 17055 RE: Trust Litigation/Security Savings, Inc. FOR PROFESSIONAL SERVICES RENDERED 06/07/10 HCM .30 Telephone conference with F. Mosher re sale of Paul and Jean's stock to trust 06/08/10 HCM .50 Telephone conference with Bruce Warshawsky re sale to Trust 06/28/10 HCM .40 Telephone conference with Frank Mosher re stock sale 06/29/10 HCM .80 Telephone conference with Frank Mosher re sale of stock to trust; telephone conference with Bruce Warshawaky re stock purchase TOTAL HOURS 2.00 TOTAL FEES 630.00 TOTAL AMOUNT DUE THIS MATTER 630.00 NOTE: Invoices not paid within 30 days of their date bear interest thereafter at the rate of 1% per month or fraction thereof until paid. Please include client number on check. Please be advised that it is Mette, Evans & Woodside's policy to retain client files for a minimum of five (5) years following termination of a case. At that time, the file may be destroyed. Our policy is not to destroy files in ongoing matters, including ongoing corporate representation and estate planning. Estate planning files are not destroyed until after the client's death. Prior to its destruction, you may forward a written request for the return of the file, which we will provide you at no additional cost except for postage or shipping charges, provided that all sums due and owing the firm are paid in full. Upon closing of the file, the firm will attempt to return to you, at your last address with our firm, any original documents contained in the file. No other notice will be provided prior to destruction of the file. If you have any questions about the length of time your file will be retained, please ask the Mette, Evans and Woodside attorney who works with you. METTE, EVANS & WOODSIDE A PROFESSIONAL CORPORATION TELEPHONE ATTORNEYS AT LAW (717)232-5000 FAX 3401 NORTH FRONT STREET (717) 236-1816 p,0. BOX 5950 HARRISBURG, PA 17110-0950 Frank A. Mosher Anne Corbin Eileen Mosher Freeby 5245 Magnolia Court Mechanicsburg, PA 17055 RE: Trust Litigation/Security Savings, Inc. IRS NO. 23-1985005 http://www.mette.com August 16, 2010 Invoice No. 203600 Client No. 15057-0002 FOR PROFESSIONAL SERVICES RENDERED 07/01/10 HCM .60 Telephone calls to Jean Mosher's attorney; telephone conference with Frank Mosher re same and stock sale 07/02/10 07/06/10 07/08/10 07/09/10 o7/ls/lo 07/19/10 07/23/10 07/27/10 TOTAL HOURS HCM .40 Telephone conference with Frank Mosher re stock purchase; telephone call to Bruce Warshawsky HCM 1.00 Telephone conference with S. Mosher re fictitious name "SS Printing"; telephone conference with Bruce Warshawsky re purchase of stock HCM .60 Telephone conference with F. Moaher re sale of Jean's stock HCM .50 Telephone conference with Bruce Warshawaky, Eaq. re trust stock purchase HCM .30 Telephone conference with F. Mosher re sale of stock HCM .20 Telephone call to Bruce Warshawsky, Eaq. HCM .20 Telephone conference with F. Mosher re stock sale HCM .40 Telephone conference with Bruce Warahawaky re sale of stock 4.000 TOTAL FEES 1,260.00 TOTAL AMOUNT DUE THIS MATTER 1,260.00 NOTE: Invoices not paid within 30 days of their date bear interest thereafter at the rate of 1% per month or fraction thereof until paid. Please include client number on check. Please be advised that it is Mette, Evans & Woodside's policy to retain client files for a minimum of five (5) years following termination of a case. At that time, the file may be destroyed. Our policy is not to destroy files in ongoing matters, including ongoing corporate representation and estate planning. Estate planning files are not destroyed until after the client's death. Prior to its destruction, you may forward a written request for the return of the file, which we will provide you at no additional cost except for postage or shipping charges, provided that all sums due and owing the firm are paid in full. Upon closing of the file, the firm will attempt to return to you, at your last address with our firm, any original documents contained in the file. No other notice will be provided prior to destruction of the file. If you have any questions about the length of time your file will be retained, please ask the Mette, Evans and Woodside attorney who works with you. METTE, EVANS & WOODSIDE A PROFESSIONAL CORPORATION TELEPHONE ATTORNEYS AT LAW (717) 232-5000 IRS NO. 23-1985005 FAX 3401 NORTH FRONT STREET (717) 236-1816 p.0. BOX 5950 http:/lwww.mette.com HARRISBURG, PA 17110-0950 Frank A. Mosher September 23, 2010 Anne Corbin Invoice No. 204000 Eileen Mosher Freeby Client No. 15057-0002 5245 Magnolia Court Mechanicsburg, PA 17055 RE: Trust Litigation/Security Savings, Inc. FOR PROFESSIONAL SERVICES RENDERED 08/O6J10 HCM .30 Telephone conference with F. Mosher re stock transfers 08/12/10 HCM 1.00 Office conference with Frank A. Mosher re various issues; update corporate records 08/16/10 HCM 1.50 Telephone conference with F. Mosher; draft letter for Bruce Warahawsky 08/23/10 HCM .50 Review recent Superior Court case re trustee self-dealing issues TOTAL HOURS 3.30 TOTAL FEES 1,039.50 TOTAL AMOUNT DUE THIS MATTER 1,039.50 NOTE: Invoices not paid within 30 days of their date bear interest thereafter at the rate of 1% per month or fraction thereof until paid. Please include client number on check. Please be advised that it is Mette, Evans & Woodaide's policy to retain client files for a minimum of five (5) years following termination of a case. At that time, the file maybe destroyed. Our policy is not to destroy files in ongoing matters, including ongoing corporate representation and estate planning. Estate planning files are not destroyed until after the client's death. Prior to its destruction, you may forward a written request for the return of the £ile, which we will provide you at no additional coat except for postage or shipping charges, provided that all sums due and owing the firm are paid in full. Upon closing of the £ile, the firm will attempt to return to you, at your last address with our firm, any original documents contained in the file. No other notice will be provided prior to destruction of the £ile. If you have any questions about the length of time your file will be retained, please ask the Mette, Evans and Woodside attorney who works with you. METTE, EVANS & WOODSIDE A PROFESSIONAL CORPORATION TELEPHONE ATTORNEYS AT LAW (717) 232-5000 FAX 3401 NORTH FRONT STREET (717) 236-1816 p.0. BOX 5950 HARRISBURG, PA 17110-0950 Frank A. Mosher Anne Corbin Eileen Mosher Freeby 5245 Magnolia Court Mechanicsburg, PA 17055 RE: Trust Litigation/Security Savings, Inc. FOR PROFESSIONAL SERVICES RENDERED IRS NO. 23-1985005 6ttp:/hvww.mette.com October 13, 2010 Invoice No. 204172 Client No. 15057-0002 09/02/10 HCM 2.00 Telephone conferences with Bruce Warahawsky, Esquire; telephone conference with John Obrock, CPA re sale of Jean Mosher's stock and "S" election revocation; research income tag "S" issues under Internal Revenue Code § 1362 09/07/10 HCM 1.00 Office conference with F. Mosher; review Bruce Warshawsky correspondence 09/09/10 RLF 3.20 Conference with H. Mette; conference with K. Simpson: reviewed (ilea; reviewed corporation's minutes and share certificates; dictated Petition 09/09/10 HCM .50 Office conference with R. Finck re preparation of petition 09/10!10 RLF 1.20 Revised Petition; conference with K. Simpson 09/15/10 PML 1.40 Review corporate minutes from 1931-1971 regarding by-law changes to purchase of corporate stock 09/17/10 'HCM .20 Telephone conference with Bruce Warshawsky re litigation 09/20/10 RLF 3.10 Conference with H. Mette; revised Petition for Accounting 09/21/10 RLF 1.20 Research on issues relating to ability of settlor to file for accounting; revised Petition 09/22/10 RLF .80 Revised Petition; conference with H. Mette 09/22/10 HCM 2.00 Revise draft of Petition; oflice conference with R. Finck 09/23/10 HCM 3.00 Review draft of Petition; telephone conference with F. Mosher re same 09/24/10 HCM 1.00 Research insurance information; telephone conference with F. Mosher; revise draft of Petition to Orphans' Court 09/24/10 HCM 1.00 Research tag return requirement as result of "S" status revocation by Paul and Jean; telephone conference with John Obrock, CPA re same 09/27/10 RLF .30 Reviewed H. Mette's changes to Petition for Accounting 09/27/10 HCM 1.00 Revise draft of petition; telephone conference with F. Mosher re same; correspondence 09/28/10 HCM 1.30 Telephone conference with B. Warshawsky re sale; telephone conference with F. Mosher re petition draft; revise draft TOTAL HOURS 24.20 TOTAL FEES 6,461.00 TOTAL AMOUNT DUE THIS MATTER 6,461.00 NOTE: Invoices not paid within 30 days of their date bear interest thereafter at the rate of 1°1o per month or fraction thereof until paid. Please include client number on check. Please be advised that it is Mette, Evans & Woodside's policy to retain client (ilea for a minimum of five (5) years following termination of a case. At that time, the file may be destroyed. Our policy is not to destroy files in ongoing matters, including ongoing corporate representation and estate planning. Estate planning files are not destroyed until after the client's death. Prior to its destruction, you may forward a written request for the return of the file, which we will provide you at no additional cost except for postage or shipping charges, provided that all sums due and owing the firm are paid in full. Upon closing of the file, the firm will attempt to return to you, at your last address with our firm, any original documents contained in the file. No other notice will be provided prior to destruction of the file. If you have any questions about the length of time your file will be retained, please ask the Mette, Evans and Woodside attorney who works with you. METTE, EVANS & WOODSIDE A PROFESSIONAL CORPORATION TELEPHONE ATTORNEYS AT LAW (717) 232-5000 IRS NO. 23-1985005 FAX 3401 NORTH FRONT STREET (717) 236-1816 p,0. BOX 5950 6ttp://www.mette.com HARRISBURG, PA 17110-0950 Frank A. Mosher November 8, 2010 Anne Corbin Invoice No. 204419 Eileen Mosher Freeby Client No. 15057-0002 5245 Magnolia Court Mechanicsburg, PA 17055 RE: Trust Litigation/Security Savings, Inc. FOR PROFESSIONAL SERVICES RENDERED 10/05/10 HCM .10 Conference with H. Mette 10/08/10 RLF .20 Conference with H. Mette about Petition 10/11/10 HCM .50 Assemble exhibits for Petition 10/12/10 RLF 1.20 Conferences with Bruce Warshawsky; prepared exhibits; dictated letter to Register of Willa 10/13/10 HCM 1.00 Office conference with R. Finck re petition; telephone wnference with Bruce Warahawsky, Esquire; telephone conference with F. Mosher re settlement proposal 10/18/10 RLF .20 Conference with opposing counsel; conference with H. Mette 10/18/10 HCM .20 Telephone conference with F. Mosher re filing; office conference with R. Finck re same 10/19/10 RLF .40 Dictated letter to opposing counsel; conference with Register's office about order for service 10/19/10 HCM .10 Telephone conference with Frank A. Mosher re Fling Petition 10/21/10 RLF .30 Conference with B. Warshawsky; dictated letter to B. Warshawsky 10/27/10 RLF .20 Dictated letter to Register of wills TOTAL HOURS 4.40 TOTAL FEES 1,152.00 DISBURSEMENTS Photocopy Charges 12.40 Telephone 1.04 Telecopy Charges 11.00 Filing Fees TOTAL 43.60 67.94 TOTAL AMOUNT DUE THIS MATTER 1,219.94 NOTE: Invoices not paid within 30 days of their date bear interest thereafter at the rate of 1% per month or fraction thereof until paid. Please include client number on check. Please be advised that it is Mette, Evans & Woodside's policy to retain client files for a minimum of five (5) years following termination of a case. At that time, the file may be destroyed. Our policy is not to destroy files in ongoing matters, including ongoing corporate representation and estate planning. Estate planning files are not destroyed until after the client's death. Prior to its destruction, you may forward a written request for the return of the file, which we will provide you at no additional cost except for postage or shipping charges, provided that all sums due and owing the firm are paid in full. Upon closing of the file, the firm will attempt to return to you, at your last address with our firm, any original documents contained in the file. No other notice will be provided prior to destruction of the file. If you have any questions about the length of time your file will be retained, please ask the Mette, Evans and Woodside attorney who works with you. METTE, EVANS & WOODSIDE A PROFESSIONAL CORPORATION TELEPHONE ATTORNEYS AT LAW (717) 232-5000 IRS NO. 23-1985005 FAX 3401 NORTH FRONT STREET (717) 236-1816 p.0. BOX 5950 6ttp:/lwww.mette.com HARRISBURG, PA 17110-0950 Frank A. Mosher December 21, 2010 Anne Corbin Invoice No. 205027 Eileen Mosher Freeby Client No. 15057-0002 5245 Magnolia Court Mechanicsburg, PA 17055 RE: Trust Litigation/Security Savings, Inc. FOR PROFESSIONAL SERVICES RENDERED 11/01/10 RLF .20 Email to H. Mette 11/03/10 HCM .10 Telephone conference with Frank A. Mosher re insurance 11/05/10 HCM .30 Check insurance file; telephone conference with Bruce Warahawaky 11/OS/10 RLF 1.00 Reviewed answer to Petition; drafted list of factual questions 11/10/10 RLF .40 Reviewed answer from opposing party; conference with H. Mette 11/10/10 HCM 2.00 Review Answer; prepare letter to Frank A. Mosher re Answer; telephone conference re bank account 11/12/10 HCM .70 Telephone conferences with Jamie Arnold re payment of premiums; correspondence re same 11/15/10 HCM .50 Telephone conference with Frank A. Mosher re Petition; telephone conference with Jamie Arnold re payment of premiums on Trust policy 11/17/10 RLF 1.40 Conference with H. Mette and clients; follow up email to Silas Mosher; conferences with Court and with Bruce Warshawsky 11/17/10 HCM 1.50 Office conference with Frank and Silas Mosher re Respondent's answer to Petition 11/22/10 RLF .10 Conference with H. Mette 11/22/10 HCM 1.00 Prepare summary of transfers for pretrial conference 11/23/10 HCM 2.00 Prepare spreadsheet of stock ownership exhibit for pretrial conference with Judge 11/24/10 RLF .30 Conference with H. Mette in preparation for pretrial conference 11/24/10 HCM 1.00 Review and revise stock ownership schedules; memo to R. Finck for pretrial conference re evidence issues; conference with R. L. Finck re same 11/29/10 RLF 2.00 Attended statue conference with Court in Cumberland County; phone call to client 11/29/10 HCM 1.50 Travel and status conference with Judge TOTAL HOURS 16.00 TOTAL FEES 4,554.00 DISBURSEMENTS Photocopy Charges 54.40 Telephone .39 Telecopy Charges 2.00 TOTAL. DISBURSEMENTS 56.79 TOTAL AMOUNT DUE THIS MATTER 4,610.79 NOTE: Invoices not paid within 30 days of their date bear interest thereafter at the rate of 1% per month or fraction thereof until paid. Please include client number on check. Please be advised that it is Meate, Evans & Woodside's policy to retain client files for a minimum of five (5) years following termination of a case. At that time, the file maybe destroyed. Our policy is not to destroy files in ongoing matters, including ongoing corporate representation and estate planning. Estate planning files are not destroyed until after the client's death. Prior to its destruction, you may forward a written request for the return of the file, which we will provide you at no additional cost except for postage or shipping charges, provided that all sums due and owing the firm are paid in full. Upon closing of the file, the firm will attempt to return to you, at your last address with our firm, any original documents contained in the file.. No other notice will be provided prior to destruction of the file. If you have any questions about the length of time your file will be retained, please ask the Mette, Evans and Woodside attorney who works with you. METTE, EVANS & WOODSIDE A PROFESSIONAL CORPORATION TELEPHONE ATTORNEYS AT LAW (717) 232-5000 IRS NO. 23-1985005 FAX 3401 NORTH FRONT STREET (717) 236-1816 p,0. BOX 5950 6ttp:/lwww.mette.com HARRISBURG, PA 17110-0950 Frank A. Mosher January 24, 2010 Anne Corbin Invoice No. 205341 Eileen Mosher Freeby Client No. 15057-0002 5245 Magnolia Court Mechanicsburg, PA 17055 RE: Trust Litigation/Security Savings, Inc. FOR PROFESSIONAL SERVICES RENDERED 12/01/10 HCM .80 Telephone conference with B. Warahawsky re Internal Revenue Service letter; telephone conference with John Obrock, CPA re revocation of selection; cemputationa for revocation 12/02/10 RLF .10 Calendared dates in Court Order 12/03/10 HCM .50 Telephone conference with Bruce Warshawsky re Sub S election, receive and review J. Obrock fax 12/06/10 HCM 1.00 Telephone conference with F. Mosher re shareholders meeting; research cumulative voting for Tennessee corporation 12/08/10 HCM 1.00 Office conference with F. A. Mosher re by-law provisions and meeting of shareholders 12!09110 HCM .30 Telephone conference with B. Warshawaky re sale of P. Mosher stock 12/10/10 HCM .20 Telephone conference with F. A. Mosher re Paul Mosher stock offer 12/13/10 HCM 2.00 Draft memo to R. Finck 12/16/10 HCM .60 Telephone conference with F. Mosher; telephone cenference with B. Warshawky; both re Paul/Jean offer; office conference with R. Finck re exceptions filing 12/17/10 RLF 3.70 Research on UTA provisions; drafted objections to account 12/20/10 RLF 1.20 Revised objections to accounting 12/21/10 RLF .20 Revised objections; conference with H. Mette: 12/21/10 HCM .50 Telephone conference with F. Mosher; review R. Finck draft of account objections 12/23/10 RLF .50 Revised objections; dictated letter to client 12/23/10 HCM .50 Telephone conferences with B. Warahawaky, Esq. and F. Mosher re stock sale 12/27/10 RLF 1.30 12/28/10 RLF .20 12/29/10 RLF .20 12/30/10 RLF .50 TOTAL HOURS 15.30 DISBURSEMENTS Conferences with H. Mette: email to Silas Mosher; revised Objections; telephone conference with Frank Mosher Conference with client Conference with Mr. Mette Revised Objections; dictated and revised letter to Prothonotary; finalized documents for filing TOTAL FEES 4,108.50 Photocopy Charges 32.60 Outside Courier Service 50.00 Telephone .13 Telecopy Charges 3.00 TOTAL DISBURSEMENTS 85.73 TOTAL AMOUNT DUE THIS MATTER 4,194.23 NOTE: Invoices not paid within 30 days of their date bear interest thereafter at the rate of 1% per month or fraction thereof until paid. Please include client number on check. Please be advised that it is Mette, Evans & Woodside's policy to retain client files for a minimum of five (5) years following termination of a case. At that time, the file may be destroyed. Our policy is not to destroy files in ongoing matters, including ongoing corporate representation and estate planning. Estate planning files are not destroyed until after the client's death. Prior to its destruction, you may forward a written request for the return of the file, which we will provide you at no additional coat except for postage or shipping charges, provided that all sums due and owing the firm are paid in full. Upon closing of the file, the firm will attempt to return to you, at your last address with our firm, any original documents contained in the file. No other notice will be provided prior to destruction of the file. If you have any questions about the length of time your file will be retained, please ask the Mette, Evans and Woodside attorney who works with you. TELEPHONE (717)232-5000 FAX (717)236-1816 METTE, EVANS & WOODSIDE A PROFESSIONAL CORPORATION ATTORNEYS AT LAW 3401 NORTH FRONT STREET P.O. BOX 5950 HARRISBURG, PA 17110-0950 IRS NO. 23-1985005 6ttp://www.mette.com Frank A. Mosher February 22, 2011 Anne Corbin Invoice No. 205699 Eileen Mosher Freeby Client No. 15057-0002 5245 Magnolia Court Mechanicsburg, PA 17055 RE: Trust Litigation/Security Savings, Inc. FOR PROFESSIONAL SERVICES RENDERED 01/03/11 RLF .20 Reviewed filing received back from wurt; dictated letter to opposing counsel 01/19/11 RLF .20 Conference with H. Matte: 01/20/11 HCM .50 Review correspondence; office conference with R. Finck 01/21/11 RLF .20 Meeting with H. Matte 01/23/11 RLF 2.40 Reviewed answer to Objections; drafted discovery requests 01/24/11 RLF 1.00 Revised discovery requests; conference with H. Matte about litigation strategy 01/24/11 HCM .60 Office conference with R. Finck re depositions for trial 01/25/11 HCM .50 Office conference with R. Finck re income tax returns of parties 01/27/11 RLF .20 Conference with opposing counsel 01/31/11 RLF .30 Conference with H. Matte; conference with client; conference with B. Warshawsky TOTAL HOURS 6.10 TOTAL FEES 1,516.50 TOTAL AMOUNT DUE THIS MATTER 1,516.50 NOTE: Invoices not paid within 30 days of their date bear interest thereafter at the rate of 1% per month or fraction thereof until paid. Please include client number on check. Please be advised that it ie Matte, Evans & Woodside's policy to retain client files for a minimum of five (5) years following termination of a case. At that time, the file may be destroyed. Our policy is not to destroy files in ongoing matters, including ongoing corporate representation and estate planning. Estate planning files are not destroyed until after the client's death. Prior to its destruction, you may forward a written request for the return of the file, which we will provide you at no additional wat except for postage or shipping charges, provided that all sums due and owing the firm are paid in full. Upon closing of the file, the firm will attempt to return to you, at your last address with our firm, any original documents contained in the file. No other notice will be provided prior to destruction of the file. If you have any questions about the length of time your file will be retained, please ask the Mette, Evans and Woodside attorney who works with you. METTE, EVANS & WOODSIDE A PROFESSIONAL CORPORATION TELEPHONE ATTORNEYS AT LAW (717)232-5000 FAX 3401 NORTH FRONT STREET (717) 236-1816 P.O. BOX 5950 HARRISBURG, PA 17110-0950 IRS NO. 23-1985005 http://www.mette.com Frank A. Mosher March 25, 2011 Anne Corbin Invoice No. 206065 Eileen Mosher Freeby Client No. 15057-0002 5246 Magnolia Court Mechanicsburg, PA 17055 RE: Trust Litigation/Security Savings, Inc. FOR PROFESSIONAL SERVICES RENDERED 02/01/11 RLF 1.60 Meeting with client; conferences with H. Mette; emails to Silas Mosher; reviewed deposition notice; began gathering documents 02/01/11 HCM 1.00 Office conference with Frank Moaher, Silas Moaher and R. Finck 02/02/11 RLF 1.60 Prepared for deposition; conferences with H. Mette; emails to Silas; pulled documents from file; research on issues related to value of trust; conferences with B. Warshawsky; dictated, revised and faxed letter to B. Warshawsky 02/03/11 RLF 2.30 Prepared for and attended deposition at Cunningham and Chernicoff 02/03/11 HCM 2.00 Attend deposition of Frank A. Mosher 02/04/11 RLF .30 Messages from opposing counsel; emails to opposing counsel 02/08/11 RLF 1.70 Conference with H. Mette; reviewed statute on burden of proof issue; conferences with Bruce Warshawsky; research on uniform trust act 02/09/11 RLF 1.20 Pulled and reviewed Philadelphia County case on breach of fiduciary duty; conference with opposing counsel and judge; conference with H. Mette 02/09/11 HCM 4.00 Research and drafting brief on S election issues in trust litigation 02/10/11 HCM 5.00 Continued research and drafting brief on S election issues in trust litigation 02/12/11 RLF 5.40 Drafted brief in support of objections 02/14/11 RLF .40 Revised brief 02/15/11 RLF .80 Revised brief; pulled and checked case citations 02/15/11 HCM 1.50 Telephone conference with Frank A. Mosher; telephone conference with New York Life agent; research file; telephone conference with B. Warshawsky re S election 02/16/11 RLF .40 Revised brief; conference with client; conference with H. Matte 02/16/11 HCM 2.00 Telephone conference with J. Obrock and review Warehawaky proposal; office conference with R. Finek; review draft of brief on conflict of interest; telephone conference with Frank Mosher 02/17/11 RLF .50 Conferences with H. Matte; reviewed cases cited by H. Matte: attended meeting with client 02/17/11 HCM 3.00 Office conference with Frank and Silas Mosher and R. Finck re settlement proposals and tax issues; draft reply letter 02/18/11 RLF .30 Conferences with H. Matte and B. Warshawsky 02/22/11 RLF .50 Conference with B. Warshawsky; conference with H. Matte; conference with Court; dictated and revised letter to Judge Ebert; revised and sent letter to opposing counsel TOTAL HOURS 35.50 TOTAL FEES 9,652.50 DISBURSEMENTS Photocopy Charges 28.00 Telecopy Charges 14.00 Postage ,gg Transcripts 91.3b TOTAL DISBURSEMENTS 134.23 TOTAL AMOUNT DUE THIS MATTER 9,786.73 NOTE: Invoices not paid within 30 days of their date bear interest thereafter at the rate of 1% per month or fraction thereof until paid. Please include client number on check. Please be advised that it is Matte, Evans & Woodeide's policy to retain client files for a minimum of five (5) years following termination of a case. At that time, the file maybe destroyed. Our policy is not to destroy files in ongoing matters, including ongoing corporate representation and estate planning. Estate planning files are not destroyed until after the client's death. Prior to its destruction, you may forward a written request for the return of the file, which we will provide you at no additional cost except for postage or shipping charges, provided that all sums due and owing the firm are paid in full. Upon closing of the file, the firm will attempt to return to you, at your last address with our firm, any original documents contained in the file. No other notice will be provided prior to destruction of the file. If you have any questions about the length of time your file will be retained, please ask the Matte, Evans and Woodside attorney who works with you. METTE, EVANS & WOODSIDE A PROFESSIONAL CORPORATION TELEPHONE ATTORNEYS AT LAW (717)232-5000 FAX 3401 NORTH FRONT STREET (717) 236-1816 p.0. BOX 5950 HARRISBURG, PA 17110-0950 Frank A. Mosher Anne Corbin Eileen Moaher Freeby 5245 Magnolia Court Mechanicsburg, PA 17055 RE: Trust Litigation/Security Savings, Inc. IRS NO. 23-1985005 http://www.mette.com Apri126, 2011 Invoice No. 206424 Client No. 15057-0002 FOR PROFESSIONAL SERVICES RENDERED 03/03/11 HCM .50 Telephone conference with client re Paul/Jean counterproposal 03/04/11 HCM .60 Telephone conference with F. Moaher re settlement and disclosure issues 03/09/11 03/09/11 03/10/11 03/10/11 03/11/11 03/11/11 03/17/11 os/ls/11 RLF .30 Conference with H. Mette; dictated letter to B. Warahawsky HCM .50 Telephone conference with John Obrock, CPA re "S" termination notice; research Internal Revenue Service filing requirement re same HCM 2.00 Draft response to S election Internal Revenue Service revocation letter RLF .20 Pulled and revised brief for H. Mette .RLF .20 Revised letter to B. Warahawsky HCM 2.00 Telephone conference with Frank Mosher re litigation and S election; 2 telephone conferences with J. Obrock re filing 2010 tax return forms; revise draft of correspondence to Internal Revenue Service re Selection RLF RLF .30 Email to Anne Corbin .30 Reviewed counter-offer from opposing counsel; conference with H. Mette .20 Conference with H. Mette; dictated letter to opposing counsel .30 Conference with B. Warahawaky; email to Silas 7.60 TOTAL FEES 2,214.00 03/24/11 RLF 03/29/11 RLF TOTAL HOURS DISBURSEMENTS Telecopy Charges 3.00 Photocopy Charges Postage TOTAL DISBURSEMENTS TOTAL AMOUNT DUE THIS MATTER 12.80 6.66 22.46 2,236.46 NOTE: Invoices not paid within 30 days of their date bear interest thereafter at the rate of 1% per month or fraction thereof until paid. Please include client number on check. Please be advised that it is Mette, Evans & Woodside's policy to retain client files for a minimum of five (5) years following termination of a case. At that time, the file maybe destroyed. Our policy is not to destroy files in ongoing matters, including ongoing corporate representation and estate planning. Estate planning files are not destroyed until after the client's death. Prior to its destruction, you may forward a written request for the return of the file, which we will provide you at no additional cost except for postage or shipping charges, provided that all sums due and owing the firm are paid in full. Upon closing of the file, the firm will attempt to return to you, at your last address with our firm, any original documents contained in the file. No other notice will be provided prior to destruction of the file. If you have any questions about the length of time. your file will be retained, please ask the Mette, Evans and Woodside attorney who works with you. METTE, EVANS & WOODSIDE A PROFESSIONAL CORPORATION TELEPHONE ATTORNEYS AT LAW (717) 232-5000 FAx 3401 NORTH FRONT STREET (717) 236-1816 p,0. BOX 5950 HARRISBURG, PA 17110-0950 IRS NO. 23-1985005 http://www.mette.com Frank A. Mosher May 19, 2011 Anne Corbin Invoice No. 206804 Eileen Mosher Freeby Client No. 15057-0002 5245 Magnolia Court Mechanicsburg, PA 17055 RE: Trust Litigation/Security Savings, Inc. FOR PROFESSIONAL SERVICES RENDERED 04/04/11 RLF 1.0 Conference with client; conference with H. Matte; revised letter to Judge Ebert; responded to emails from opposing counsel 04/11/11 RLF .80 Reviewed documents from court and opposing counsel; conferences with H. Matte: emails to client and to Anne Corbin 04/12/11 HCM .60 Telephone conference with F. Mosher re document request from Paul Mosher 04/12/11 RLF .40 Emaila to and from Anne Corbin 04/18/11 RLF .30 Conferences with client; emails to B. Warehawsky 04/20/11 RLF 1.00 Research on issues raised by Anne Corbin; drafted emails to Anne Corbin; reviewed brief 04/26/11 RLF .20 Emails to Anne Corbin 04/28/11 RLF 1.00 Emails to opposing counsel; conference with H. Matte; emails to client; research on discovery response obligations TOTAL HOURS 5.30 TOTAL FEES 1,246.50 Photocopy Charges 3.40 TOTAL DISBURSEMENTS 3.40 TOTAL AMOUNT DUE THIS MATTER 1,249.90 NOTE: Invoices not paid within 30 days of their date bear interest thereafter at the rate of 1°k per month or fraction thereof until paid. Please include client number on check. Please be advised that it is Mette, Evans & Woodside's policy to retain client files for a minimum of five (5) years following termination of a case. At that time, the file maybe destroyed. Our policy is not to destroy files in ongoing matters, including ongoing corporate representation and estate planning. Estate planning files are not destroyed until after the client's death. Prior to its destruction, you may forward a written request for the return of the file, which we will provide you at no additional coat except for postage or shipping charges, provided that all sums due and owing the firm are paid in full. Upon closing of the file, the firm will attempt to return to you, at your last address with our firm, any original documents contained in the file. No other notice will be provided prior to destruction of the file. If you have any questions about the length of time your file will be retained, please ask the Mette, Evans and Woodside attorney who works with you. METTE, EVANS & WOODSIDE A PROFESSIONAL CORPORATION TELEPHONE ATTORNEYS AT LAW (717)232.5000 FAX 3401 NORTH FRONT STREET (717)236-1816 P.O. BOX 5950 HARRISBURG, PA 17110-0950 Frank A. Mosher Anne Corbin Eileen Mosher Freeby 5245 Magnolia Court Mechanicsburg, PA 17055 RE: Trust Litigation/Security Savings, Inc. FOR PROFESSIONAL SERVICES RENDERED IRS NO. 23-1985005 http://www.mette.com June 8, 2011 Invoice No. 206985 Client No. 15057-0002 05/03/11 RLF .10 Emails from B. Warshawsky; conference with H. Mette 05/10/11 HCM 1.00 Office conference with F. Mosher, Silas Mosher and R. Finck re discovery issues 05/16/11 RLF .20 Dictated letter to opposing counsel with additional documents 05/17/11 RLF .10 Email from client TOTAL HOURS 1.40 TOTAL FEES 405.00 DISBURSEMENTS Photocopy Charges 6.20 TOTAL DISBURSEMENTS 6.20 TOTAL AMOUNT DUE THIS MATTER 411.20 NOTE: Invoices not paid within 30 days of their date bear interest thereafter at the rate of 1% per month or fraction thereof until paid. Please include client number on check. Please be advised that it is Mette, Evans & Woodside's policy to retain client files for a minimum of five (5) years following termination of a case. At that time, the File may be destroyed. Our policy is not to destroy files in ongoing matters, including ongoing corporate representation and estate planning. Estate planning files are not destroyed until after the client's death. Prior to its destruction, you may forward a written request for the return of the file, which we will provide you at no additional coat except for postage or shipping charges, provided that all sums due and owing the firm are paid in full. Upon closing of the file, the firm will attempt to return to you, at your last address with our firm, any original documents contained in the file. No other notice will be provided prior to destruction of the file. If you have any questions about the length of time your file will be retained, please ask the Mette, Evans and Woodside attorney who works with you. METTE, EVANS & WOODSIDE A PROFESSIONAL CORPORATION TELEPHONE ATTORNEYS AT LAW (717) 232-5000 IRS NO. 23-1985005 FAX 3401 NORTH FRONT STREET (717) 236-1816 p.0. BOX 5950 http://www.mette.com HARRISBURG, PA 17110-0950 Frank A. Mosher June 7, 2011 Anne Corbin Invoice No. 206932 Eileen Mosher Freeby Client No. 15057-0002 5245 Magnolia Court Mechanicsburg, PA 17055 RE: Trust Litigation/Security Savings, Inc. FOR PROFESSIONAL SERVICES RENDERED 05/02/11 RLF .20 Emails back and forth to B. Warshawsky 05/04/11 RLF 1.00 Emails back and forth with opposing counsel re: discovery demands; research on requirement to produce documents; reviewed Pa. UTA 05/06/11 RLF .20 Email to Silas; conference with H. Mette 05/10/11 RLF 1.00 Conference with F. Mosher, S. Mosher, and H. Mette 05/13/11 RLF .50 Revised letter to Warshawaky; printed documents to be sent in response to Requests for Production of Documents 05/16/11 PML 3.10 Prepare index of SSS Financial materials TOTAL HOURS 6.00 TOTAL FEES 1,009.00 DISBURSEMENTS Photocopy Charges 115.00 TOTAL DISBURSEMENTS 115.00 TOTAL AMOUNT DUE THIS MATTER 1,060.90 NOTE: Invoices not paid within 30 days of their date bear interest thereafter at the rate of 1% per month or fraction thereof until paid. Please include client number on check. Please be advised that it is Mette, Evans & Woodaide's policy to retain client files for a minimum of five (5) years following termination of a case. At that time, the file may be destroyed. Our policy is not to destroy files in ongoing matters, including ongoing corporate representation and estate planning. Estate planning files are not destroyed until after the client's death. Prior to its destruction, you may forward a written request for the return of the file, which we will provide you at no additional coat except for postage or shipping charges, provided that all sums due and owing the firm are paid in full. Upon closing of the file, the firm will attempt to return to you, at your last address with our firm, any original documents contained in the file. No other notice will be provided prior to destruction of the file. If you have any questions about the length of time your file will be retained, please ask the Mette, Evans and Woodside attorney who works with you. METTE, EVANS & WOODSIDE A PROFESSIONAL CORPORATION TELEPHONE ATTORNEYS AT LAW (717)232-5000 FAX 3401 NORTH FRONT STREET (717)236-1816 P.O. BOX 5950 HARRISBURG, PA 17110-0950 IRS NO. 23-1985005 http://www, mette.com Frank A. Mosher August 19, 2011 Anne Corbin Invoice No. 207966 Eileen Mosher Freeby Client No. 15057-0002 5245 Magnolia Court Mechanicsburg, PA 1706b RE: Trust Litigation/Security Savings, Inc. FOR PROFESSIONAL SERVICES RENDERED 06/20/11 RLF .10 Email to B. Warahawaky 07/05/11 RLF .30 Emails with Bruce Warahawsky; emails to Silas Mosher 07/06/11 RLF .30 Reviewed documents from opposing party; conference with H. Mette 07/10/11 RLF .20 Reviewed documents from client 07/11/11 RLF .60 Reviewed information from client; dictated letter to opposing counsel; emails to client 07/15/11 RLF .10 Conference with B. Warshawsky 07/20/11 RLF .40 Reviewed letter from opposing wunsel with report; email to client 07/22/11 RLF .80 Reviewed documents; dictated letter to opposing counsel emails to client 07/26/11 RLF 3.70 Revised brief; drafted Memorandum; reviewed file; prepared for hearing 07/27/11 RLF 2.80 Conference with H. Mette: revised Brief and Memo; dictated letter to Court 07/28/11 RLF 2.10 Revised and finalized Brief; Revised and finalized memo; conferences with H. Mette; conferences with Silas Mosher; filed documents TOTAL HOURS 11.40 TOTAL FEES 2,565.00 DISBURSEMENTS Telecopy Charges 3.00 Photocopy Charges 28.60 TOTAL DISBURSEMENTS 31.60 TOTAL AMOUNT DUE THIS MATTER 2,616.80 NOTE: Invoices not paid within 30 days of their date bear interest thereafter at the rate of 1% per month or fraction thereof until paid. Please include client number on check. Please be advised that it is Mette, Evans & Woodside's policy to retain client files for a minimum of five (5) years following termination of a case. At that time, the £ile maybe destroyed. Our policy is not to destroy files in ongoing matters, including ongoing corporate representation and estate planning. Estate planning files are not destroyed until after the client's death. Prior to its destruction, you may forward a written request for the return of the £ile, which we will provide you at no additional coat except for postage or shipping charges, provided that all sums due and owing the firm are paid in full. Upon closing of the £ile, the firm will attempt to return to you, at your last address with our firm, any original documents contained in the file. No other notice will be provided prior to destruction of the £ile. If you have any questions about the length of time your file will be retained, please ask the Mette, Evans and Woodside attorney who works with you. TELEPHONE (717)232-5000 FAX (717)236-1816 METTE, EVANS & WOODSIDE A PROFESSIONAL CORPORATION ATTORNEYS AT LAW 3401 NORTH FRONT STREET P.O. BOX 5950 HARRISBURG, PA 17110-0950 IRS NO. 23-1985005 http://www,mette.com Frank A. Mosher September 16, 2011 Anne Corbin Invoice No. 208342 Eileen Mosher Freeby Client No. 15057-0002 5245 Magnolia Court Mechanicsburg, PA 17055 RE: Trust Litigation/Security Savings, Inc FOR PROFESSIONAL SERVICES RENDERED OS/Ol/11 RLF .50 Emails to client; emails to opposing counsel; reviewed file 08/02/11 RLF 1.50 Worked on stipulation 08/03/11 CLK 1.50 Research Legislative History of S.B. 660 Pa Uniform Trust Act (AMB) 08/03/11 RLF 2.60 Continued working on stipulation; prepared documents for hearing; conference with B. Warshawsky and H. Mette 08/03/11 HCM 1.50 Office conference with R. Finck and B. Warahawsky re Stipulation of Facts 08/04/11 RLF .20 Conference with H. Mette: 08/04/11 RLF 1.00 Revised stipulation of fact; conference with H. Mette 08/08/11 RLF 1.90 Worked on Joint Stipulation of fact 08/09/11 RLF 2.00 Conference with clients; revised Stipulation 08/09/11 HCM 1.30 Office conference with Frank & Silas Mosher re litigation 08/10/11 RLF 1.50 Reviewed email from client; revised stipulation; conferences with H. Mette; email to opposing counsel with stipulation OS/10/11 HCM .80 Telephone conference with Silas Mosher; office conference with R . Finck re settlement issues 08/11/11 RLF .80 Conference with B. Warshawaky; conference with H. Mette 08/12/11 RLF 1.50 Reviewed email from opposing counsel; revised stipulation; phone call and letter to John Obrock; prepared for hearing; conference with H. Mette 08/16/11 RLF 2.70 Attended meeting with client; emails to opposing counsel; revised stipulation; dictated letter to Judge Ebert; dictated letter to ROW; conference with H. Mette; emails to and from John Obrack; prepared for hearing 08/16/11 HCM 1.00 Office conference with Frank Mosher, Silas Mosher and R. Finck re litigation 08/17/11 RLF .50 Conferences with potential witnesses; conference with H. Mette; prepared for hearing 08/18/11 RLF 1.50 Conferences with court and opposing counsel; conferences with H. Mette: report to Silas Mosher 08/18/11 HCM 1.50 Telephone conference with Judge Ebert; telephone conference with B. Warahawaky; office conference with R. Finck; telephone conference with F. Moaher re hearing and opinion of Judge 08/19/11 RLF .20 Emails to opposing counsel 08/22/11 RLF .70 Conference with B. Warahawaky; dictated letter to Judge Ebert; conference with H. Mette: reviewed emails from Anne Corbin 08/24/11 RLF .10 Conference with Judge's assistant 08/25/11 RLF .80 Drafted proposed order; letter to court; email exchanges with opposing counsel 08/26/11 RLF .20 Finalized letter to Judge with proposed order 08/26/11 HCM .50 Telephone conferences with F. Moaher re litigation and daughter's emails 08/31/11 RLF .20 Conference with client; email to client; conference with H. Mette TOTAL HOURS 28.40 TOTAL FEES 6,819.00 DISBURSEMENTS Photocopy Charges 378.40 Telephone gg TOTAL DISBURSEMENTS 37g,7g TOTAL AMOUNT DUE THIS MATTER 7,197.79 NOTE: Invoices not paid within 30 days of their date bear interest thereafter at the rate of 1% per month or fraction thereof until paid. Please include client number on check. Please be advised that it is Mette, Evans & Woodside's policy to retain client files for a minimum of five (5) years following termination of a case. At that time, the file maybe destroyed. Our policy is not to destroy files in ongoing matters, including ongoing wrporate representation and estate planning. Estate planning files are not destroyed until after the client's death. Prior to its destruction, you may forward a written request for the return of the file, which we will provide you at no additional cost except for postage or shipping charges, provided that all sums due and owing the firm are paid in full. Upon closing of the file, the firm will attempt to return to you, at your last address with our firm, any original documents contained in the file. No other notice will be provided prior to destruction of the file. If you have any questions about the length of time your file will be retained, please ask the Mette, Evans and Woodside attorney who works with you. METTE, EVANS & WOODSIDE A PROFESSIONAL CORPORATION TELEPHONE ATTORNEYS AT LAW (717)232-5000 FAx 3401 NORTH FRONT STREET (717)236-1816 p,0. BOX 5950 HARRISBURG, PA 17110-0950 IRS NO. 23-1985005 http://www.mette.com Frank A. Mosher October 24, 2011 Anne Corbin Invoice No. 208861 Eileen Mosher Freeby Client No. 15057-0002 5245 Magnolia Court Mechanicsburg, PA 17055 RE: Trust Litigation/Security Savings, Inc. FOR PROFESSIONAL SERVICES RENDERED 09/02/11 RLF .10 Email to Silas 09/05/11 RLF .20 Conferences with Frank Mosher; emails to Silas Mosher 09/07/11 RLF .20 Emails to Silas 09/15!11 RLF .30 Conference with H. Mette; conference with John Obrock re: S Corporation Status on 2010 tax returns 09/19/11 RLF .40 Reviewed emails from opposing counsel; reviewed information from John Obrock re: tax returns 09/19/11 HCM .50 Telephone conference with John Obrock re Internal Revenue Service communication re Sub S 1120 filing; office conference with R. Finck re same 09/21/11 RLF .30 Conference with H. Mette; email to Silas Mosher 09/23/11 RLF 1.00 Conferences with H. Mette and John Obrock; reviewed litigation file; conference with Judge's assistant; emails to John Obrock; notes to file 09/28/11 RLF .20 Email from John Obrock; report to H. Mette TOTAL HOURS 3.20 TOTAL FEES 76b.00 DISBURSEMENTS Overnight Delivery Charge 32.37 Overnight Delivery Charge 25.78 TOTAL DISBURSEMENTS 58.15 TOTAL AMOUNT DUE THIS MATTER 823.15 NOTE: Invoices not paid within 30 days of their date bear interest thereafter at the rate of 1% per month or fraction thereof until paid. Please include client number on check. Please be advised that it is Meate, Evans & Woodside's policy to retain client files for a minimum of five (5) years following termination of a case. At that time, the £ile may be destroyed. Our policy is not to destroy files in ongoing matters, including ongoing corporate representation and estate planning. Estate planning files are not destroyed until after the client's death. Prior to its destruction, you may forward a written request for the return of the file, which we will provide you at no additional coat except for postage or shipping charges, provided that all sums due and owing the firm are paid in full. Upon closing of the file, the firm will attempt to return to you, at your last address with our firm, any original documents contained in the £ile. No other notice will be provided prior to destruction of the £ile. If you have any questions about the length of time your file will be retained, please ask the Mette, Evans and Woodside attorney who works with you. 545851v1 CERTIFICATE OF SERVICE I certify that I am this day 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 Appellate Procedure, by depositing a copy of same in the United States Mail, with first-class postage, prepaid, addressed as follows: Bruce J. Warshawsky, Esquire Cunningham & Chernicoff, P.C. P.O. Box 60457 Harrisburg, PA 17106-0457 METTE, EVANS & WOODSIDE Ronald L. Finck Sup. Ct. I.D. No. 89985 3401 North Front Street P.O. Box 5950 Harrisburg, PA 17110-0950 (717) 232-5000 -Phone Attorneys for Petitioners Date: January 10,-2012 545002v1