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Home My WebLink About01-0934 lit - . ~ INRE: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ANDREW J. LINN and DEENA G. LINN, Minors ORDER APPOINTING GUARDIANS OF THE PERSONS AND ESTATES FOR MINORS NOW, this ~ day of ~ j , 2001, upon AND consideration of the Petition for Appointment of Guardians of the Persons and Estates of Minors, and upon conducting a hearing thereon, if any, Michael W. Linn and Barbara D. Linn are hereby appointed Guardians of the Persons of Andrew J. Linn and Deena G. Linn, minors, and Michael W. Linn and Steven C. Nearman are hereby appointed Guardians of the Estates of Andrew J. Linn and Deena G. Linn, without the necessity of posting bond or other security. BY THE COURT, , PJ. . .. INRE: : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA ANDREW L. LINN and DEENA G. LINN, Minors : ORPHA'; COURT DIVISION : NO. - 61- 931 ORDER FOR HEARING '^' And now, this ~ day of ,2001, it is ORDERED and DECREED that the within Petition for Appointment of Guardians of the Persons and Estates of ()c-k IJ;J , 2001 at :1; 30 Minors be heard on the / )J!cfay of I f ~A AYRoom)Cumberland County Courthouse, Carlisle, Pennsylvania. 0' clock III BY THE COURT, , P.J. 4034\2.\ . . Stanley A. Smith, Esquire Attorney ID No. 33782 Amy J. Mendelsohn, Esquire Attorney ID No. 81084 Rhoads & Sinon LLP One South Market Square, 12th Floor P.O. Box 1146 Harrisburg, PA 17018 (717) 233-5731 INRE: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ANDREW J. LINN and DEENA G. LINN, Minors ORPHANS' COURT DIVISION No. PETITION FOR APPOINTMENT OF GUARDIANS OF THE PERSONS AND ESTATES OF MINORS TO THE HONORABLE, THE PRESIDENT JUDGE AND JUDGES OF SAID COURT: NOW COME PETITIONERS, Michael W. Linn and Barbara D. Linn, husband and wife, by and through their attorneys, Rhoads & Sinon LLP, and file the within Petition for Appointment of Guardians of the Persons and Estates of Minors and in support thereof respectfully represent and aver the following: 1. Petitioners, Michael W. Linn and Barbara D. Linn, are the uncle and aunt of two minor children, Andrew J. Linn ("Andrew"), who is 13 years old, and his younger sister, Deena G. Linn ("Deena"), who is 9 years old. Andrew and Deena reside at 201 Allendale Way, Lower Allen Township, Cumberland County, Pennsylvania, which has been their home for the past seven years. 403417.1 .. J< 2. Andrew and Deena's parents, Lesley E. Nearman and Steven D. Linn, were killed in a tragic motor vehicle accident involving a tractor trailer on September 21, 2001. Lesley E. Nearman, a family planning consultant and religious school teacher, was 44 years of age at the time of her death. Lesley Nearman kept her maiden name. Her husband, Steven D. Linn, an engineering manager for the Federal Communications Commission, was 50 years old at the time of his death. Both parents were pronounced dead at the scene of the accident. Death Certificates for Lesley E. Nearman and Steven D. Linn are attached hereto and incorporated herein as Exhibit "A." Andrew and Deena suffered injuries in the accident but have since returned to school. 3. Andrew is in the eighth grade at Lemoyne Middle School, where he is an avid soccer player and a participant in the gifted education program. Deena, who enjoys spending time with her Girl Scout troop, is a fourth grader at Highland Elementary School. 4. After an exhaustive search of the NearmanlLinn residence and a thorough survey of local banks' safe deposits, the families of Lesley E. Nearman and Steven D. Linn have been unable to locate wills for the decedents. 5. Several years ago, Lesley Nearman asked the Petitioners, who are her brother-in-law and his wife, to serve as legal guardians of Andrew and Deena in the event of the deaths of Ms. Nearman and Mr. Linn. Michael and Barbara Linn agreed to serve as guardians, if needed. Michael and Barbara Linn are prepared to testify regarding Lesley Nearman's request. - 2 - ~ 6. Lesley Nearman also discussed with her father, Gerald M. Nearman, her desire to have Michael and Barbara Linn serve as guardians of Andrew and Deena should the need arise. Gerald M. Nearman is prepared to testify to such conversation. 7. Michael and Barbara Linn live in Marietta, Cobb County, Georgia. Barbara is 49 years of age and Michael is 56. The Linns have been happily married for 28 years. Michael W. Linn, a former Lieutenant Colonel in the United States Army, has worked for the past 15 years as a financial planner. Barbara D. Linn is a homemaker and plans to remain at home to care for Andrew and Deena. 8. Michael and Barbara Linn have reared two well-rounded, successful daughters. Sydney Linn, a 23 year old cum laude graduate of the University of Georgia, works in marketing for the Atlanta division of Lithonia Lighting. Allison Linn, who is 20 years old, is a sophomore majoring in business at the University of Georgia. 9. Despite the distance that Michael and Barbara Linn and their daughters live from the home of Andrew and Deena's parents in Lower Allen Township, the two families have maintained a close relationship, alternately visiting each other in Pennsylvania or Georgia. 10. Lesley Nearman and Steven Linn enjoyed the diversity of an interfaith marriage. Lesley, who was Jewish, and Steven, who was Presbyterian, were raising Andrew and Deena in the Jewish faith. The family belonged to Temple Ohev Sholom in Harrisburg, where Andrew recently became a bar mitzvah in February of 2001. Michael and Barbara Linn likewise - 3 - ~ " practice different religions. Barbara Linn is Jewish, while Michael is Christian. Michael and Barbara Linn also raised their two daughters in the Jewish faith. Barbara Linn has agreed to be responsible for the continued Jewish upbringing and education of Andrew and Deena. 11. In addition to Michael and Barbara Linn, the other relatives of Andrew and Deena on their father's side of the family are Steven Linn's parents, James W. and Sara B. Linn, of Colorado Springs, Colorado; and Steven's older brother, Peter C. Linn, of Fairfax, Virginia. Surviving Lesley Nearman are Lesley's parents, Gerald M. and Dorothy Nearman, of Pikesville, Maryland; and Lesley's brother, Steven C. Nearman, of Alexandria, Virginia. 12. After thoughtful discussion about the best interests of Andrew and Deena, all of the family members have agreed to the appointment of Michael and Barbara Linn as Guardians of the Persons of Andrew and Deena. Written consents of all of the family members are attached hereto and incorporated herein as Exhibit "B." 13. Andrew and Deena, while less than 14 years of age, are both thoughtful and intelligent children, and are aware of the necessity of this guardianship Petition. Both Andrew and Deena have agreed that they would like to live with Michael and Barbara Linn, and understand that this will require them to move to Georgia. None of Andrew and Deena's relatives reside in the Commonwealth of Pennsylvania. 14. All of the family members have agreed to the value and importance of their continued involvement in Andrew and Deena's lives. In accordance with these desires, Michael -4- .> and Barbara Linn, who are paternal relatives of Andrew and Deena, have agreed to facilitate Andrew and Deena's continuing contact with the members of their mother's family, Gerald and Dorothy Nearman and Steven Nearrnan. The family has memorialized its intentions in an agreement, which is attached hereto and incorporated herein as Exhibit "C." 15. All of the family members have also agreed to the appointment of Michael W. Linn along with Steven C. Nearrnan as Guardians of the Estates of Andrew and Deena. The written consents of all of the family members are attached hereto and incorporated herein as Exhibit "B." 16. The family members have likewise agreed to the appointment of Michael W. Linn and Steven C. Nearman as Co-Administrators of the Estates of Lesley E. Nearrnan and Steven D. Linn. Since the family has now received the death certificates for Lesley E. Nearrnan and Steven D. Linn, Michael W. Linn and Steven C. Nearrnan plan to seek appointment as Co- Administrators on October 12,2001. 17. Steven C. Nearrnan, Lesley Nearrnan's brother, is a financial advisor. Steven Nearrnan has been in the financial consulting business for 14 years. Mr. Nearrnan, who lives and works in Alexandria, Virginia, is a board member of the Alexandria Chamber of Commerce, the Potomac West Business Association and The Child and Family Network Centers. 18. At present and until the administration of the estates of Lesley Nearman and Steven Linn proceeds further, there are no assets to be held by the Guardians of the Estates of - 5 - .J. "- Andrew and Deena. Nevertheless, the Petitioners request that this Court appoint Guardians of the Estates of Andrew and Deena to enable the Guardians to marshall the anticipated assets and to be prepared to accept other assets when they are ready for transfer. 19. Petitioners request that the Court dispense with the requirement of bond being posted by the Guardians of the Estates of Andrew and Deena. Title 20, Section 5 I 22(d) of the Pennsylvania Consolidated Statutes permits the Court, in its discretion to dispense with the requirement of a bond for cause shown. Michael W. Linn and Steven C. Nearman, both financial consultants, are professionals in the business of advising clients on managing assets. Also, the proposed co-guardianship of the estates will involve both a paternal and maternal relative of the minors and will provide for appropriate checks and balances on the investment and spending of Andrew and Deena's assets. 20. Michael W. Linn, Barbara D. Linn and Steven C. Nearman have no interests adverse to Andrew or Deena. 21. Michael and Barbara Linn consent to their appointment as Guardians of the Persons of Andrew and Deena. Michael W. Linn and Steven C. Nearman consent to their appointment as Guardians of the Estates of Andrew and Deena. A copy of such consents is attached hereto and incorporated herein as Exhibit "D." - 6 - .. WHEREFORE, Petitioners respectfully request that Michael W. Linn and Barbara D. Linn be appointed Guardians ofthe Persons of Andrew J. Linn and Deena G. Linn, and request that Michael W. Linn and Steven C. Nearman be appointed Guardians of the Estates of Andrew J. Linn and Deena G. Linn without the necessity of posting bond. RHOADS & SINON LLP BY:~~ Stan A. Smith, Esquire Attorney ID. 33782 Amy J. Mendelsohn, Esquire Attorney ID: 81084 One South Market Square, 12th Floor P.O. Box 1146 Harrisburg, PA 17108 Date: 10 '1 DI - 7 - VERIFICATION Michael W. Linn, deposes and says, subiect to the penalties of 18 Pa. C.S. S 4904 relating to unsworn falsification to authorities, that the facts set forth in the foregoing Petition for Appointment of Guardians of the Persons and Estates of Minors are true and correct to the best of his knowledge, information and belief. Date: ~ d. 5": prJ( . 1Jf~~ Michael W. Lioo- " VERIFICATION Barbara D. Linn, deposes and says, subject to the penalties of 18 Pa. C.S. ~ 4904 relatin& to unsworn falsification to authorities, that the facts set forth in the fore&oing Petition for Appointment of Guardians of the Persons and Estates of Minors are true and correct to the best of her knowledge, information and belief. Date: /I}-0'-O/ , Jdi~IJ'~~l< BaIDara.-D-_ynn 0( CERTIFICATE OF SERVICE I hereby certify that on October 3-, 2001, a true and correct copy of the foregoing Petition for Appointment of Guardians of the Persons and Estates of Minors, was served by means of United States mail, certified, return receipt requested, postage prepaid, upon the following: Sara B. Linn 2634 Veteran Heights Colorado Springs, CO 80904 James W. Linn 2634 Veteran Heights Colorado Springs, CO 80904 Peter C. Linn 10021 Whitefield Street Fairfax, VA 22031 Steven C. Nearman 1005 Cameron Street Alexandria, VA 22314 Dorothy Nearman 8908 Griffin Way Pikesville, MD 21208 Gerald M. Nearman 8908 Griffin Way Pikesville, MD 21208 VALID ONLY VV,ITH IMPRESSED SEAL I HEREBY CERTIFY THAT THE ATIACHED IS A TRUE COPY 0 RECORD ON FILE IN THE DIVISION OF VITAL RECORDS FA. /bmLvrt~~ 10 DATE ISSUED: SEP 25 2001 ,.-.--.--'-- Please Type or Print In BIRek Indelible Ink. Assure All Copies Are Legible. State of Maryland I Department of Health and Mental Hygiene Certificate of Death 1Oc. City. Town or localion ~No 1. [)ecedent's Name (First. Middle. I.ast) LESLEY ELLEN NEARMAN 4a FacilRy Name (II not institution. give strHl and number) SOUTHBOUND I 83 SOUTH OF YORK ROAD 7. Age (In yrs. last bit1hday) 44 VIS. PA CUMBERLAND CAMP HILL 201 ALLENDALE WAY 17011 10g. Citizen of Whal CounlrY'I U.S.A. 101. Lip Code 108. Street and Number 11. Marital Status 1 0 Never Married .zlX Married 30 Widowed 4 0 Divorced 12. Was Decedent Ever in U.S. Armed Forces? 10Ves 2IXNo ff Ves. Give Vear or Dates: 13. Was Decedent of Hispanic OrilJi!!? (5JM!!:ifY Ves or No- ff Ves. specify Cuban. Mexican. Puerto Rican. etc.) 10Ves 2~No Specify: 14. Race . American Indian. Black. Wh~e. etc. Specify: WHITE 15. Decedent's Education (Specify only highest grade completed) Elementary/Secondary (ll-12) College (1-40r 5+) I 5+ r 17. Falhe~s Name (First, Middle. Last) 16&. Decedenl's Usual Qccuplltion (Give kind of worlr done during most of """"ing life. DO NOT use retir8d) FAMILY PLANNING CONSULTANT 16b. Kind of BusinesSllndustry SOCIAL SERVICES 18. MoIhe~s Name (FIrst. Middle. Maiden Surname) 19a. Informant's NamelRelationship (Type. Print) GERALD M. NEARr1AN/ FATHER 8908 GRIFFIN WAY; PIKESYILLE, MD 21208 201>. Place of DisposRion (Name of cemetery. crematory or o/tJer place) : MT. MORIAH CEMETERY \9/24/01 HARRISBURG, PA \ 228' 5Na2m1e anLdOCAddH18SSRAof Fayci:N THE JOHNSON FUNERAL HOME, P. A . c. BLVD.; TOWSON, MD 21286 . Enter the d' se. or complications that ca sed the death. Do not enter the mode of dying. such as carol8C or respiratory arresl. ApprOximate ock. or heart f ure. lisl only one cause on each line. Interval Bel-' Onset and Death 19b. Mailing Address (StrH/and Number or Rurat Route Number. City or Town. SlBte. rip Code) DOROTHY Y. KAHAN GERALD M. NEARMAN Dale 2Qc. location. City or Town. Slate 20a. Method 01 Disposilion 1 JO Burial 2 oCremalion 3 o Removal from Slate 40 Donalion 5 oOlher (Specify) Immediate Cause (Final disease or condRion resutting In death) a.C lOS~~elO\~:~~~:~~<' 'I I : 30""',"\",+~~ I I Sequenlially list cond.tlons, {b W any. leadfng to immediate cause. Enter Underlying Cause IDlsease or InjUry c - - thaI inil aled evants resutting In death) last d. Due to (or as a consequence 01): Due to (or as a consequence 01): Part II. Other algnlflcanl condltlona contributing 10 death but not resutting in the undertying cause given in Part I. 23b. Did tobaCCO .- contribula to Uta - of daIIIh? 1oV_ 2)lNo 30ProbaIIIy 40lJnllncMn 248. Was an autopsy pertonned1 24b. WerB autopSy findingS available prio! to comJIIl!tion of cause of dlialh? 25. Was case referred to medir.al exa iner? 1 Ves 20 No 27. Manner of Death 10Nalural 2 ~ Accident :rd Suicide 40 Homicide 50 Pending investigation 60 Could not be determined 26. Place 01 Daath ChecJc on one Hospital:1olnpatienl 20ERIOutpatient 3oDOA QIher: 4oNulSingHome 5oResidenC8 6 r(Specify) r.5t:.€..U<:.. \ 288. Dale of Inlury ~28b. Time of 28c. Injury al 28d. Describe how injuryd:rred (Month Oay Year) InjlfY WO/l<? \ ..+. S. ~4II.t1 J 100tl\M 10 Yes A'-''''e Q..Cc.: ~V\ \ \ 28e. Place of Injury. AI home. farm. street. factory. ollice 281. localion (S/nJet and Number or Rural Route Number. A\(t:i~~;'~sc~\I\e .so~~1~'3aS~~ YcY)~ ~cI. ?G.T\rtOAJJ L_ ~__.~ _..~.... at..... lima. dala and place. end due to the cause(s) and manner as staled. o . _ _ __.... _1__ ...-t...._ In thA causers} 10Ves 2oNo VALID ONLY WID.. IMPRESSED SEAL ~ DATE ISSUED: SEP 25 2001 I HEREBY CERTIFY TIlAT 11IE ATTACHED IS A TRUE COpy Oil A RECORD ON FILE IN'nm DWISION OF VITAL RECORDS ~ ,8: ~. /STATE REGISTR.('R OFvlf RECORDS Plasse Type or Print In Black Indelible Ink. Assure All Copies Are Legible. State of Maryland / Department of Health and Mental Hygiene Certificate of Death I _ 48 Facility Nama (ff not Institution, give strHt and numb9r) SOUTHOOUND I 83 SOUTH OF YORK roAD 5. Social Security Number 524-70-8875 1. Decedent's Name (First, Middte, Last) .. STEVEN D. LINN Usual Residence of Decedent lOe. State 1 Db. County PA CUMBERLAND ~ lOe. Street and Number 201 ALLENDALE WAY - 11. Marital Slalus · 10 Never Married 2~ Married :; 30Widowed 4 o Divorced Reg. No. 2. Date of Death Month Day SEPTEMBER 21, 3. Time of Death Year 2001 1.001 AM 4c. County of Death 9. Birthplace (State or Foreign Coun(!y) KAN:.:;AS lOc. City, Town or Location 1 Cd. Inside City Limits 10 Yes 2'>>No CAMP HILL 101. Zip Code 1 ag. Chizen of What Country? 17011 U.S.A. 12. Was Decedent Ever in U,S. Armed Forces? 1 DYes 2XJ No H Yes, Give Year or Dates: Specify: WHITE " 15. Decedent's Education (Specify only highest grade completed) ElemenlarylSeoondery (0-12) CoII~ (l-4or 5+) 17. Father's Name (First, Middle, Last) "' 20 JAMES WORTH LINN 19a. Informant's NameIRelationship (Type, Print) PETER C. LINN/ BROTHER 13. Was Decedent of Hispanic Origin? (Specify Yes or No- If Yes, specify Cuban, Mexican, Puerto Rican, etc.) 1 0 Yes i[] No Specify: 14. Race - American Indian, Black, White, etc. 1'68. Decedenl's Usual Occupation (Give kind of wot1c done during most of wot1cing life. DO NOT use retired) ENGINEER l6b. Kind 01 Businessllndustry FEDERAL GOVERNMENT 18. Mother's Name (First, Middle, Maiden Surname) SARA BROWN 19b. Mailing Address (Street and Numb9r or Rural Route Number, City or Town, State, Zip Code) 208. Method of Disposhion 1 Gilurial 20Crematlon 3 fJRemoval Irom State 4 D'oonatlon 5 OOlher (Specify) Immediate Cause (Final disease or condhion reSU"lng in death) a. 10021 WHITEFIELD STREET 20b. Place of Disposition (Name of cemetery, crematory or other place) FAIRFAX VA 220 2 Date 2Oc. Location - City or Town, State I I 9 24 01 HARRISBURG PA 22. Name and Address of Facility THE JOHNSON FUNERAL HOME, 8521 LOCH RA VEN BLVD. ; TOWSON MD 21286 P.A. MORIAH CEMETERY Do nol enler Ihe mode of dying, such as cardiac or respiratory arresl, "".~t.,L~ WI~ Approximata Inlerval Between Onsat and Death Sequentially lisl condhlons, H any, leadnglo immediate cause. Enter Underlying Cause (Disease or Injury thatlnH,.ted events resu"lng in death) Last {b c ____ ________________ _ _ _ .________ Due to (or as a consequence of): d Due to (or as a consequence of): Part II. 0lIMr "gnfflcant condltlona contributing to death but not resuhing in the underlying cause given in Part I. -'- 23b. Old tobacco usa contribute 10 the cau.a of death? 1 0 V.. ~o 3D Probably 40 Unknown 24a. Was an autopsy performed? 24b. Were autopsy findings available prior to completIOn of cause of death? 25. Was case referred to medical examiner? 1XJ Yes 20 No 27. Manner of Death 1 0 Natural ~ident "3 0 Suicide 40 Homicide 5 0 Pending investigation 60 Could not be determined 29a. CertHIer _ 20No Yes 20 No 1n r__rtIfvIftft Dhu.I......... T.... ....... ........... _4 _.. 1.__.__._......__ ......_ _.L .L Stanley A. Smith, Esquire Attorney ID No. 33782 Amy J. Mendelsohn, Esquire Attorney ID No. 81084 Rhoads & Sinon LLP One South Market Square, 12th Floor P.O. Box 1146 Harrisburg, PA 17018 (717) 233-5731 INRE: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ANDREW J. LINN and DEENA G. LINN, Minors ORPHANS' COURT DIVISION : No. CONSENT OF FAMILY MEMBER TO APPOINTMENT OF GUARDIANS OF THE PERSONS AND ESTATES FOR ANDREW J. LINN AND DEENA G. LINN. MINORS hereby consent to the appointment of Michael W. Linn and Barbara D. Linn as Guardians of the I, JAMES W. LINN, grandfather of Andrew J. Linn and Deena G. Linn, minors, Persons, and Michael W. Linn and Steven C. Nearman as Guardians of the Estates, of Andrew 1. Linn and Deena G. Linn, and agree that such appointments are in the best interest of the children. , Date: () (r t; 2dtt:J1 403446.\ " Stanley A. Smith, Esquire Attorney ID No. 33782 Amy J. Mendelsohn, Esquire Attorney ID No. 81084 Rhoads & Sinon LLP One South Market Square, 12th Floor P.O. Box 1146 Harrisburg, PA 17018 (717) 233-5731 INRE: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ANDREW J. LINN and DEENA G. LINN, Minors ORPHANS' COURT DIVISION No. CONSENT OF F AMIL Y MEMBER TO APPOINTMENT OF GUARDIANS OF THE PERSONS AND ESTATES FOR ANDREW J. LINN AND DEENA G. LINN. MINORS I, SARA B. LINN, grandmother of Andrew J. Linn and Deena G. Linn, minors, hereby consent to the appointment of Michael W. Linn and Barbara D. Linn as Guardians of the Persons, and Michael W. Linn and Steven C. Nearman as Guardians of the Estates, of Andrew 1. Linn and Deena G. Linn, and agree that such appointments are in the best interest of the children. .J 0. J1. ^ 13. - J;; --?" --'" j Sara B. Linn Date: ()~ ~. 2-'0D I I 403446.1 Stank)' :\, Smith. E"luir~ t.ltom.,y tD ~o, 3.171<2 Amy J 1\1"1ld",lwIl1l. I::s411ir~ Ait.,rll;;Y ID :-ru, 1l10H~ Rhoad.. &. ~iI\l"1 T.t.r 011': SllUih Mllrh'l !iqUAI'I; ,2,h f'lour PO Bu., 1146 Ham,hurg.. P\ 17018 (717)2H-~7]1 ANDREW]. LlNN and DEENA G. LINN, Minors TN THE COURT OF COM:MON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DTVlS~ON ~'-"" IN RE: CONSENT OF FAMILY MEMBER TO APPOINTMENT Of' GUARDIANS OF THE PERSONS AND ESTATES FOR ANDREW J. LINN AND DEENA G. LiNN. MINORS T, PETER C. LINN, uncle or Andrew J. Linn and Dccna G Linn, minors, hereby consent to the appointment of Michael W, Linn and Barbara. D. Linn ag Guardians of the Persons, and Michael W. Linn and SLeven C. Neannan as Guardians ofthc Estates, of Andrew 1. Linn and Deena G, Linn, and agree that such appoifltments are in the best interest of the chil,dren. ~_c, ~~r1 Peter C. Linn Date: (1)c- \o\Jsn.-. .6, 2.QQl 403446,1 " Stanley A. Smith, Esquire Attorney ID No. 33782 Amy 1. Mendelsohn, Esquire Attorney ID No. 81084 Rhoads & Sinon LLP One South Market Square, 12th Floor P.O. Box 1146 Harrisburg, PAl 7018 (717) 233-5731 INRE: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ANDREW J. LINN and DEENA G. LINN, Minors ORPHANS' COURT DIVISION No. CONSENT OF FAMILY MEMBER TO APPOINTMENT OF GUARDIANS OF THE PERSONS AND ESTATES FOR ANDREW J. LINN AND DEENA G. LINN. MINORS I, GERALD M. NEARMAN, grandfather of Andrew J. Linn and Deena G. Linn, I mmors, hereby consent to the appointment of Michael W. Linn and Barbara D. Linn as Guardians of the Persons, and Michael W. Linn and Steven C. Nearman as Guardians of the Estates, of Andrew J. Linn and Deena G. Linn, and agree that such appointments are in the best interest of the children. .~~i~~ Gerald M. Nearman Date: IO{<i?/CJ! Stanley A. Smith, Esquire Attorney ID No. 33782 Amy J. Mendelsohn, Esquire Attorney ID No. 81084 Rhoads & Sinon LLP One South Market Square, ] 2lh Floor P.O. Box] 146 Harrisburg, PA 170]8 (717) 233-5731 INRE: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ANDREW J. LINN and DEENA G. LINN, Minors ORPHANS' COURT DIVISION No. CONSENT OF FAMILY MEMBER TO APPOINTMENT OF GUARDIANS OF THE PERSONS AND ESTATES FOR ANDREW J. LINN AND DEENA G. LINN, MINORS I, DOROTHY NEARMAN, grandmother of Andrew J. Linn and Deena G. Linn, mmors, hereby consent to the appointment of Michael W. Linn and Barbara D. Linn as Guardians of the Persons, and Michael W. Linn and Steven C. Nearman as Guardians of the Estates, of Andrew J. Linn and Deena G. Linn, and agree that such appointments are in the best interest of the children. ~~. Dorothy Nearman Date: I aJ K / fJ I I 403446.1 Stanley A. Smith, Esquire Attorney ID No. 33782 Amy J. Mendelsohn, Esquire Attorney ID No. 81084 Rhoads & Sinon LLP One South Market Square, 12th Floor P.O. Box 1146 Harrisburg, P A 17018 (717) 233-5731 INRE: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ANDREW J. LINN and DEENA G. LINN, Minors ORPHANS' COURT DIVISION : No. CONSENT OF FAMILY MEMBER TO APPOINTMENT OF GUARDIANS OF THE PERSONS AND EST A TES FOR ANDREW J. LINN AND DEENA G. LINN. MINORS I, STEVEN C. NEARMAN, uncle of Andrew J. Linn and Deena G. Linn, minors, hereby consent to the appointment of Michael W. Linn and Barbara D. Linn as Guardians of the Persons of Andrew J. Linn and Deena G. Linn, and agree that such appointments are in the best interest of the children. ~c~ /'~ Steven C. Nearman Date: l u( ~(I) I ... AGREEMENT REGARDING ANDREW J. LINN AND DEENA G. LINN This AGREEMENT REGARDING ANDREW J. LINN AND DEENA G. LINN is entered into this t) 1::b day of 0 \-0 ~~ '\ ,2001, by and between Michael W. Linn and Barbara D. Linn, husband and wife, (the "Guardians"); James W. Linn and Sara B. Linn, husband and wife; Peter C. Linn; Gerald M. Nearman and Dorothy Nearman, husband and wife; and Steven C. Nearman (individually, a "Relative", collectively, the "Relatives"). 1. The parties have given considerable thought to the question of the guardianship of Andrew 1. Linn and Deena G. Linn (collectively the "Children"), and to the manner in which the Children's interests may best be served. The parties have concluded that it is in the best interest of the Children that Michael W. Linn and Barbara D. Linn serve as the Guardians of the Persons of the Children. The parties have also concluded that it is in the best interests of the Children that they continue to have the broadest and most meaningful contact possible with all members of the Children's family. In furtherance of those interests, the parties agree to the following: (a) The parties agree that during the month preceding the beginning of each school year they shall review the school calendar for the upcoming year and discuss dates during which the children may visit either at the home of their Guardians, the home of certain Relatives or elsewhere. In scheduling of any visits with the Children, the parties shall consider the Children's wishes regarding such visits as well as the best interests of the Children in maintaining contact with their Relatives. 403546.\ ~..- _ _ !"-'i-..":' ...&.., .1'-, iHUt:.. tJ.l" tJ...i.. .. (b) The Guardians agree that they will notify the Relatives within a reasonable time prior to the occurrence of significant events at school, in synago~ in group activities and other matters that nonnally would be of interest to grandpareats and uncles. It is the intention of the parties that this provision will enhance the relationship between the Re1atiws and the Children by permitting the Relatives to be aware of and, if possible, participate in events signifiamt to the Children, 2. The parties agree that they ahaU COOperate and take aU DeCeSBary measures to carry out the terms of this Alreemeat and to provide for the best i~ of Andrew 1. Linn and Deena G. Linn. IN WITNEss WHEREOF, inteDding to be leplly bound hereby. the parties have hereunto set their hands and seals this Y day of () ~ . 2001. ~~~~-:,- . .LinD ~~~IJ~~~ &mara D. La J~ W. LiIm - Sua B. LinR .. (b) The Guardians agree that they will notify the Relatives within a reasonable time prior to the occurrence of significant events at school, III synagogue, III group activities and other matters that normally would be of interest to grandparents and uncles. It is the intention of the parties that this provision will enhance the relationship between the Relatives and the Children by permitting the Relatives to be aware of and, if possible, participate in events significant to the Children. 2. The parties agree that they shall cooperate and take all necessary measures to carry out the terms of this Agreement and to provide for the best interests of Andrew J. Linn and Deena G. Linn. IN WITNESS WHEREOF, intending to be legally bound hereby, the parties have hereunto set their hands and seals this ~ -tb. day of 0 Q.\-o be r , 2001. Michael W. Linn Barbara D. Linn fi22~ L -J. '-f"'. - - ~ es W. Linn J CIA o.A1 ;I( ~ Sara B. Linn - 2- .. ~ r:~_ Peter C Linn Gerald M. Nearman . Dorothy Nearma n Steven C. Neannan .. Peter C. Linn ~/~,~~ Gerald M. Nearman ~ ~~.... Dorothy Nearman k'~A;--- Steven C. Nearman . .. . .. .. StaDley A. smith. Esquire Attorney lD No. 33782 Amy J. Moadeleobn. Esquire AttorneY lDNa. 8\084 Rhoads &, Sinon LLP One South Market Square. 12* Floor P.O. Bolt H46 Harrisburg. P A 17018 (717)233.~731 lNRE: ANDREW 1. LINN and DEENA G. LINN. Minors : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYL V ANlA : ORPHANS' COURT DMSION : No. ~9NSENT OF p8.0POSED GUARDIAN the petition for Appointment of Guardian of the Persons and Estates of Minors, and I hereby 1, Michael W. Linn, of 265 Weatberstone Parkway, Marietta, Georgia have read consent to serve as Guardians of the Persons and Estates of Andrew J. Linn and Deena G. Linn, minors. In support of my consent to so serve. I represent at follows: 1. I am a citizen of the United States of America; 2. I speak, read and write the English language; 3. I am not an officer or employee of a corporate fiduciary of an estate in which the minors have an interest nor surety, or an officer or employee of a corporate surety of such a fiduciary; however, I anticipate that I will be appointed as co.administrator with Steven C. Nearman of the Estates of Lesley E. Nearman and Steven D. Linn. the deceased parents of the mmors; 4. I have no interest adverse to the minc,>rs. K4J~-~ Michael W. Linn <403421.1 .. . - .... .. Stanley A. Smith, Esquire Attorney ID No. 33782 Amy 1. Mendelsohn, Esquire AttomeyIDNo.81084 Rhoads & Sinon LLP One South MlUke! Square, 12th Floor P.OO B6* H#- Harrisburg. PA 17018 (717) 233-5731 INRE: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL V ANlA ANDREW 1. LINN and DEENA G. LINN, Minors ORPHANS' COURT DIVISION No. CONSENT OF PROPOSED GUARDIAN I, Barbara D. Linn, of 265 Weatherstone Parkway, Marietta, Georgia have read the Petition for Appointment of Guardian of the Persons and Estates of Minors, and I hereby consent to serve as Guardian of the Person of Andrew 1. Linn and Deena G. Linn, minors. In support of my consent to so serve, I represent at follows: 1. I am a citizen of the United States of America; 2. I speak, read and write the English language; 3. I am not a fiduciary nor an officer or employee of a corporate fiduciary of an estate in which the minors have an interest nor the surety, or an officer or employee of a corporate surety of such a fiduciary. 4. 1 have-no. interest achlerse- to the- minors. ri3.tII'4'c~ f) cL-.~ BaFbafa-. D-. Linn .. . - .. .. .. Stanley A. Smith, Esquire Attorney ID No. 33782 Amy J. Mendelsohn, Esquire Attorney ID No. 81084 Rhoads & Sinon LLP One South Market Square, 12th Floor P.O. Box 1146 Harrisburg, P A 17018 (717) 233-5731 INRE: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ANDREW J. LINN and DEENA G. LINN, Minors ORPHANS' COURT DIVISION No. CONSENT OF PROPOSED GUARDIAN I, Steven C. Nearman, of 1005 Cameron Street, Alexandria, Virginia have read the Petition for Appointment of Guardians of the Persons and Estates of Minors, and I hereby . consent to serve, with Michael W. Linn, as Guardian of the Estates of Andrew J. Linn and Deena G. Linn, minors. In support of my consent to so serve, I represent at follows: 1. I am a citizen of the United States of America; 2. I speak, read and write the English language; 3. I am not an officer or employee of a corporate fiduciary of an estate in which the minors have an interest, nor am I a surety, or an officer or employee of a corporate surety of such a fiduciary; however, I anticipate that I will be appointed as co-administrator with Michael W. Linn of the Estates of Lesley E. Nearman and Steven D. Linn, the deceased parents of the minors; 4. I have no interest adverse to the minors. ~(.r~ Steven C. Nearman ( ., _? f '...... - ANDREW J. LINN and DEENA G. LINN, Minors IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION : No. 21-01-934 INRE: ~ 0 AND NOW, this ~ day of , 2002, upon consideration of the Petition for Authorization of Expenditure of Princip r the Benefit of Minors, it is hereby ordered that the Guardians of the Estates of Andrew J. Linn and Deena G. Linn, Minors are authorized to expend the sum of $62,550.58 from the principal of the Estate of Andrew J. Linn and are authorized to expend the sum of$58,330.59 from the principal of the Estate of Deena G. Linn for the purposes set forth in the aforementioned Petition. BY THE COURT, \ 1:.1 " (' \ ,. ~ l- ZOo ." t Amy 1. Mendelsohn, Esquire Attorney ID No. 81084 Rhoads & Sinon LLP One South Market Square, 12th Floor P.O. Box 1146 Harrisburg, PA 17018 (717) 233-5731 INRE: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ANDREW J. LINN and DEENA G. LINN, Minors ORPHANS' COURT DIVISION : No. 21-01-934 PETITION FOR AUTHORIZATION OF EXPENDITURE OF PRINCIPAL FOR THE BENEFIT OF MINORS TO THE HONORABLE, THE PRESIDENT JUDGE AND JUDGES OF SAID COURT: NOW COME, Petitioners, Michael W. Linn and Steven C. Nearman, Guardians of the Estates of Andrew J. Linn and Deena G. Linn, Minors, by and through their attorneys, Rhoads & Sinon LLP, and file the within Petition for Authorization of Expenditure of Principal for the Benefit of Minors and in support thereof respectfully represent and aver the following: 1. On October 17, 2001, this Court appointed Michael W. Linn and Steven C. Nearman guardians of the estates of Andrew J. Linn ("Andy") and Deena G. Linn ("Deena"), who are minors. Andy is thirteen years old and Deena is ten years old. 2. Michael W. Linn is a paternal uncle and Steven C. Nearman is the maternal uncle of Andy and Deena. 3. Andy and Deena's parents were killed in a car accident on September 21,2001. 423420.1 ,. t 4. Also on October 17,2001, Michael W. Linn and his wife, Barbara D. Linn were appointed guardians of the person of Andy and Deena. With this Court's approval, Andy and Deena moved from their home in New Cumberland, Pennsylvania to the home of Michael and Barbara Linn in Marietta, Georgia. 5. Petitioners seek authorization for expenditure of principal from the guardianship estates of Andy and Deena in order to reimburse Michael W. Linn for expenses he paid on behalf of the children from his personal funds, including private school tuition, summer camp tuition and expenses associated with renovation of the Linn's home to prepare for Andy and Deena moving into the home and to make the children feel comfortable, 6. Upon moving to Georgia, Andy and Deena enrolled in a small private school, The Walker School. Michael and Barbara Linn, the guardians of the person, researched the options for schools in their area for Andy and Deena. The public school in Cobb County, Georgia is much larger than the school Andy and Deena attended in Pennsylvania, in the West Shore School District. The Cobb County School District is not well equipped to deal with the emotional needs of Andy and Deena resulting from the trauma of losing both parents. Also, Andy and Deena were both in the gifted education programs in their school in Pennsylvania and would benefit from the more challenging curriculum at The Walker School. Thus, Michael and Barbara Linn concluded that The Walker School was better suited to meet the children's academic and counseling needs. 7. Michael and Barbara Linn initially paid the tuition for Andy and Deena out of their personal funds. For the 2001-2002 school year, the tuition for Andy was $10,590 and the - 2 - .- : tuition for Deena was $9,700. Michael and Barbara Linn also paid from personal funds a deposit on the tuition for the 2002-2003 school year of $750 per child. Thus, Michael and Barbara Linn have paid a total of $21,790 in tuition. Attached as Exhibit "A" are The Walker School enrollment contracts for Andy and Deena for 2001-2002 and the tuition payment plans for 2002- 2003. 8. Andy and Deena's tuition still must be paid for the 2002-2003 school year. If tuition payments are made by July 1, 2002, tuition will be $9,825 for Deena and $10,920 for Andy. Next year tuition for Deena will increase to $9,860 and Andy's tuition will stay at $10,920, plus any inflationary adjustment. 9. To make their house suitable and comfortable for Andy and Deena, Michael and Barbara Linn renovated the recreation room. The recreation room provides a space for Andy and Deena to call their own, spend time with friends and accommodate sleepovers with friends. It also gives Andy and Deena a place to store their collections and other personal items. The renovations to the recreation room included adding a bathroom, replacing carpeting and generally furnishing and updating the space. In addition, the children's bedrooms were painted, and bathroom linens were purchased for the children. The costs of the renovations and furnishings was $37,428.02. Attached as Exhibit "B" are the invoices showing the costs of the renovations and furnishings. The improvements were paid for out-of-pocket by Michael and Barbara Linn, and they wish to be reimbursed from the guardianship estates. 10. This summer Andy and Deena plan to attend summer camps. Andy will be attending a residence camp in the north Georgia mountains for four weeks. The cost of the camp - 3 - r is $3,070. Deena will be attending a day camp costing $895. Michael and Barbara Linn have paid for the camp expenses from their personal funds, and wish to reimbursed from the guardianship estates. 11. Andy and Deena have incurred attorney's fees for the appointment of guardians of their persons and estates, collection of the guardianship assets and issues related thereto, preparation of this Petition and general advice to the guardians from September 26, 2001 to the present. The attorneys fees for these services are $14,673.15 and costs are $500.00. 12. The summary of expenses that Petitioners request that this Court authorize to pay out of principal are as follows: Expenses for the Estate of Andrew J. Linn Reimbursement of Michael and Barbara Linn for 2001-2002 tuition $10,590.00 Reimbursement of Michael and Barbara Linn for 2002-2003 tuition deposit $ 750.00 Payment of 2002-2003 tuition $10,920.00 $10,920.00 Payment of 2003-2004 tuition, when due Reimbursement to Michael and Barbara Linn of one-half of expenses for renovation of recreation room $18,714.01 Reimbursement to Michael and Barbara Linn of summer camp tuition $ 3,070.00 One-half of attorney fees and costs TOTAL $ 7586.57 $62,550.58 -4- : r Expenses for the Estate of Deena G. Linn Reimbursement of Michael and Barbara Linn for 2001-2002 tuition $ 9,700.00 Reimbursement of Michael and Barbara Linn for 2002-2003 tuition deposit $ 750.00 Payment of 2002-2003 tuition $ 9,825.00 Payment of 2003-2004 tuition, when due $10,860.00 Reimbursement to Michael and Barbara Linn of one-half of expenses for renovation of recreation room $18,714.01 Reimbursement to Michael and Barbara Linn of summer day camp tuition $ 895.00 TOTAL $ 7.586.58 $58,330.59 One-half of attorney fees and costs 13. As of March 15, 2002, Andy has $288,592.65 in his guardianship account, and Deena has $291,512.23 in her guardianship account. After the estates of Andy and Deena's parents are closed, each child's estate will receive approximately an additional $125,000. Petitioners anticipate that Andy and Deena will receive substantial additional sums from the lawsuit relating to the deaths of their parents. 14. The income generated to date on Andy's guardianship account is $9,886.16. The income generated to date on Deena's guardianship account is $9,031.28. Additionally, Andy and Deena each received Social Security payments of $1,107 per month for October, November and December 2001. Andy and Deena each have been receiving Social Security payments of $1,136 per month in 2002. - 5 - : r 15. At the present time, the guardianship accounts are not generating enough income to pay the expenses set forth in Paragraph 12 out of income. Accordingly, the Petitioners request that they be authorized to spend principal to pay for these expenses. 16. Section 5164 of the Pennsylvania Probate, Estates and Fiduciaries Code permits a court for cause shown and after appropriate notice to authorize the payment or application of principal of the estate of a minor for the care, maintenance or education of the minor. See 20 Pa. C.S. S 5164 WHEREFORE, Petitioners request that this Court authorize the expenditure of principal of the Guardianship Estates of Andrew J. Linn and Deena G. Linn as shown in Paragraph 12 above. RHOADS & SINON LLP By: ~~~ Amy', ndelsohn Attorney ID No. 81084 Rhoads & Sinon LLP P.O. Box 1146 Harrisburg, P A 17108-1146 (717) 233-5731 Attorneys for the Petitioners Date: 6/ t 102 - 6 - 04/22/2002 22:12 , 7709711350 MICHAEL LINN PAGE 02 I VERIFICATION MICHAEL W. LINN. deposes and says. subject to the penalties of 18 Pa. C.S. ~ 4904 relating to unsworn falsification to authorities, that the facts set forth in the foregoing are true and correct to the best of his knowledge, information and belief 0",: q- t., - [);L $( ~~....:.- MicbaeJ.W. Una : VERIFICATION STEVEN C. NEARMAN, deposes and says, subject to the penalties of 18 Pa. C.S. ~ 4904 relating to unsworn falsification to authorities, that the facts set forth in the foregoing are true and correct to the best of his knowledge, information and belief Date: t.j /2 'tIt) 2- .-ft--~~ Steven C. Neannan T~ WALK.ER SCHO<a. ENROLLMENT CONTRACT 2001-2002 Academic Year Student Name .Ii /lv/;YL(J .r.!, 1- //} ;i Student Social Security Number cS'~ 1, - h.. j7 - /' h '/? Entering Grade Level Y Date of BirthL/c2//1Y Public School System Eligible to Attend: (example: Cobb County, Marietta) Loi) Curriculum: Pre-Kindergarten (1/2 day) Pre-Kindergarten (Full day) Kindergarten Lower School Middle School Upper School v- CURRICULUM ........................................... .... TUITION ...... ........................ DEPOSIT ......................... BALANCE Pre-Kindergarten (1/2 day) .................................. $6,260 ...................................... $750 ................................... $5510 Pre-K (full day) & Kindergarten ............................ $8,620 ...................................... $750 ................................... $7870 Lower School (Grades 1-5) .................................. $9,700 ...................................... $750 ................................... $8,950 Middle School (Grades 6-8) ................................ $10,590 ..................................... $750................................... $9,840 Upper School (Grades 9-12) ............................... $10,590.....................:............... $750 ................................... $9,840 IT IS IMPORTANT THAT YOU THOROUGHLY READ THIS CONTRACT BEFORE SIGNING Terms of Enrollment All tuition payments are payable on the dates specitied by the payment plans described on the reverse side of this form. Except when prior arrangements have been made with the Headmaster or Business Manager, no student will be permitted to attend school unless these payments are paid in full on payment dates. Delinquent accounts will be assessed a monthly finance charge on the tOth of each month for the outstanding balance due. Checks retumed by the bank will be assessed a $25 processing fee. Replacement textbook costs or other incidentals are payable upon receipt of statements throughout the year. The Walker School must rely on tuition income to meet operating expenses. As aservice organization, a major portion of the school's expense is related to faculty salaries. Since salary obligations are contractual in nature and are based on income projected by enrollment contracts, it is essential that the income from tuition be assured for the entire year. For this reason, it is understood that a student is enrolled for the entire year or that portion which may remain after the enrollment date. The applicable annual tuition remains payable notwithstanding delays of entrance, absence, withdrawal, suspension, or dismissal by the School despite the reason, or by any actions of the studen~ his parent or guardian. This contract is for the school year and covers each tuition payment plan including the deposit to be submitted with the enrollment contract. In the event of separation between the school and the student for any reason, all unpaid tuition and fees become due and payable. The Walker School reserves the right to apply funds received for the payment of tuition to other outstanding billings due the School. Students and parents are subject to all rules and regulations of the current student handbook. The tuition deposit submitted with this contract is non.refundable. If you are in breach of payment with any other contract (another child, ward, etc,) you are considered in breach of payment on this contract. ENROLLMENT MAY BE CANCELED IN WRITING BY THE PARENT OR GUARDIAN WITHOUT PENALTY (EXCEPT FORFEIT OF THE DEPOSIT) PRIOR TO OR ON AUGUST 1,2001. IF ENROLLMENT IS CANCELLED AFTER THE FIRST DAY OF AUGUST. PARENTS OR GUARDIANS ARE OBLIGATED TO PAY THE FULL TUITION CHARGES. ~) Hom?72o:e ~'J !J6'0 Business Phone Number - Mother 't --.1 6 7F' - 0&02 -29'/1- 03// j"lO/lE:- PAYMENT PLAN SELECT ONE: Full Pay (2"/0) Full Pay (1 "/0) 3 Payment Plan 7 Payment Plan 'j;~ 'mmd 00 00. ,id., 01.', rootr~ ~ ~ffi' '" >bid;;':~~: ( Signature rent or Guardian Financially Responsible for the Student Acceptance Date Please return this contract with your deposit within 10 days to: Director of Admission The Walker School 700 Cobb Parkway North Marietta, Georgia 30062 (770) 427-2689 ... . -. Tt-f WALKE.R .SCHOdt. ENROLLMENT CONTRACT 2001-2002 Academic Year Student NameJ.eeV\ Cl (b_ I-r'yt V) Student Social Security Number f);)...f-{ ~ 8-3 - I g- q S Entering Grade Level ,-{ Date of Birth 0 / i!1J!lL Curriculum: Pre-Kindergarten (1/2 day) Pre-Kindergarten (Full day) Kindergarten Public School System Eligible to Attend: / ( [ (example: Cobb County, Marietta) ~Q.[2 Lower School )C Middle School Upper School (!Oik"~( CURRICULUM ................................... ............ TUITION .... .......................... DEPOSIT ......................... BALANCE Pre-Kindergarten (1/2 day) .................................. $6,260 ...................................... $750 ................................... $5510 Pre-K (full day) & Kindergarten ............................ $8,620 ...................................... $750 ................................... $7870 Lower School (Grades 1-5) .................................. $9,700 ..................................... $750 ................................... $8,950 Middle School (Grades 6-8) ................................ $10,590 ..................................... $750 ................................... $9,840 Upper School (Grades 9-12) ............................... $10,590 .....................:............... $750 ................................... $9,840 IT IS IMPORTANT THAT YOU THOROUGHLY READ THIS CONTRACT BEFORE SIGNING Terms of Enrollment All tuition payments are payable on the dates specified by the payment plans described on the reverse side of this form. Except when prior arrangements have been made with the Headmaster or Business Manager, no student will be permitted to attend school unless these payments are paid in full on payment dates. Delinquent accounts will be assessed a monthly finance charge on the 10th of each month for the outstanding balance due. Checks retumed by the bank will be assessed a $25 processing fee. Replacement textbook costs or other incidentals are payable upon receipt of statements throughout the year. The Walker School must rely on tuition income to meet operating expenses. As a service organization. a major portion of the school's expense is related to faculty salaries. Since salary obligations are contractual in nature and are based on income projected by enrollment contracts, it is essential that the income from tuition be assured for the entire year. For this reason, it is understood that a student is enrolled for the entire year or that portion which may remain after the enrollment date. The applicable annual tuition remains payable notwithstanding delays of entrance, absence, withdrawal, suspension, or dismissal by the School despite the reason, or by any actions of the student, his parent or guardian. This contract is for the school year and covers each tuition payment plan including the deposit to be submitted with the enrollment contract. In the event of separation between the school and the student for any reason, all unpaid tuition and fees become due and payable. The Walker School reserves the right to apply funds received for the payment of tuition to other outstanding billings due the School. Students and parents are subject to all rules and regulations of the current student handbook. The tuition deposit submitted with this contract is non-refundable. If you are in breach of payment with any other contract (another child. ward. etc,) you are conSidered in breach of payment on this contract. ENROLLMENT MAY BE CANCELED IN WRITING BY THE PARENT OR GUARDIAN WITHOUT PENALTY (EXCEPT FORFEIT OF THE DEPOSIT) PRIOR TO OR ON AUGUST 1.2001. IF ENROLLMENT IS CANCELLED AFTER THE FIRST DAY OF AUGUST, PARENTS OR GUARDIANS ARE OBLIGATED TO PAY THE FULL TUITION CHARGES. 6av- 6~ <l( at ( 0~e [' f-i '~11 Name of Parents or Guardians (Ty~e ~r Print: PI~ase include firlit names of both pare~ts) ~)<4- V\-l1'> r;Vr'{ ~ 0.... ~ 3 () 0 1o}{' City State Zip Code ~2n~s:h~e~u~e~M:J (( (cet!) Street Address '17J- ql ( '- {~&tO Home Telephone Number Business Phone Number. Father PAYMENT PLAN SELECT ONE: Full Pay (2%) Full Pay (1 %) 3 Payment Plan 7 Payment Plan I have read and accept the terms of enrollment as stated on both sides of this contract, and agree to abide by their terms: (I ~ {- 0 ( Acceptance Date Please return this contract with your deposit within 10 days to: Director of Admission The Walker School 700 Cobb Parkway North Marietta, Georgia 30062 (770) 427-2689 2002-2003 TUITION PAYMENT PLANS / DUf oms 56.580,00 "I!l.545.00' . "$10,675.00. .'11.72Q.00" .S11,780.00" " ~U PAV1IIElIT fRf-IWlCIllGARTliN p~-<< (l'UllllAY) LOWER SCHOOL MIDDLE SCHOOL UPPER SCHOOl. (112 CAY) KINDEIlcwmN 2".1. hIIIaII A_on DIIlOIIt S7Sll,OO 5750.00 1150.00 S7SO.00 17SO.00 Oy Mil 1 8$.715.00 S8,620.00 5V25.00 S10,7SQ,00 510,810.00 I'" TUIUIn RadllctiDfl OIPOII $750.00 S7SO.(Ml $750.00 5750.00 $750,00 Oy July I 55,775,00 sa. 71 0.110 SO.Il2S.110 IIO,8llO.00 110,920.00 1IiREE PATIlfIlT PUN PA!.KINDERlIAR1tII PIl(.tC (JUll DAVI LOWER SCHOOL "'DDl.! SCliOlll UP~ SCHllOl. (inc:lu1la lrlInc. cnergel) '111 DAVI , mIIIEIlG.AIITiII 0'llO5" $750.00 5750.00 $750.00 1750.00 $750.00 July 1 IUliO.DO $4.~.00 15.075.00 55,585.110 55.600.00 OC1lllllrl S1,41lO.00 SZ,250.oo S2.SOO.1IO S2. 775.00 112.800.00 Jinull'f ' SI.~.1IO 5:1.2SO.00 52,5llO.oo I2.m.DO $2.eoo.oo IMII "'YMENT PUN I'IIIE.ICJNIIl!IlIWl'IIII PllE-Il (l'UU DAY) ~OWII\SCHOOL "'1001.( "HDIlL UPP~II SCHOOl (lrocIuo1ll nnllle. cnllQU I (112 DAY) & 1lIIIDBIGoUI1ifI Otpo511 $750.00 $750.00 $750.00 5750.00 $750.00 July I $2.3115.00 S3.6llO,OO $4,130.00 S4,S40.oo $4,575.00 AUllulll . Jinuuy 1 1800,00 Rl9l5.oo $1,010.110 $I.,~.OO SI.I~5.00 '- J . .. ,'- , L....._.__ r .. '. - I N V 0 ICE - MATHEWS CARPET COMPANY 1765 ROSWELL RD. MARIETTA, GA. 30062 (770)565-0571 FAX # (770)565-3544 DATE PAGE 12/12/01 1 -- SOLD TO BARBARA AND MICHAEL LINN -- SHIP TO BARBARA AND MICHAEL LINN 265 WEATHERS TONE PARKWAY MARIETTA GA 30068 265 WEATHERS TONE PARKWAY MARIETTA GA 30068 SPECIAL INST: PHONE: 971-1360 INV NO BR ORD NO CUST NO ORD DATE JOB NBR FAM/CONTRACT# OT INSTDATE SALESP ------ ------ -------- -------- -------- ---------------- -------- ------ ------ -- ------ -------- -------- -------- ---------------- -- -------- ------ 34869 00 39607 LINN26MA 11/28/01 *** REFERENCE PURCHASE ORDER # TERMS 12/11/01 CONNIE INSTALLER ------------------ ---------------- -------------------- ------------------ ------------------ ---------------- -------------------- ------------------ DUE UPON RECEIPT DOUG MITCHELL 634.50 TREASURE LANE (HORIZON) REPTILLIAN GREEN 0.00 9/16REBOND8 9/16 REBOND PAD 8LB GALA (CARPENTER) EMPTY BERBER CARPET LABOR UPHOLSTER STEPS IN BASEMENT ROOM AND STAIRS CELL 678-662-2911 WHEN YOUR ON THE WAY o UNIT EXTENDED PRICE PRICE -------- --------- 2.080 1319.76 0.700 443.80 0.450 285.30 3.500 45.50 QTY SHIP QTY B/O ITEM NUMBER DESCRIPTION T ------- ------- ----------- --------------------------- 0.00 A5114-527 634.00 o 634.00 13.00 0.00 0.00 LAB26 LAB 0 7 INSTALL CALL ON 1 1 2094.36 4.000% STATE TAX: CITY TAX: 1.000% OTHER TAX: NON-TAX SALES: 70.54 0.00 17.64 330.80 LINE TOTAL: 2,094.36 TOTAL TAX: PRE-PAID: 88.18 2,182.54 AMOUNT DUE: 0.00 .. - STATEMENT' -' MATHEWS CARPET COMPANY 1765 ROSWELL RD. MARIETTA, GA. 30062 (770)565-0571 FAX # (770)565-3544 DATE PAGE 02/04/02 1 BARBARA AND MICHAEL LINN CUST NO BR -------- -------- -- 265 WEATHERS TONE PARKWAY MARIETTA, GA 30068 LINN26MA 00 REF DATE CODE REF NO JOB #/REFERENCE -------- -- ------ -------------------- -------- ------ -------------------- 01/17/02 IN 35069 02/04/02 FC 91898 Finance chg 02/04/02 CHARGES CREDITS BALANCE --------- --------- --------- --------- --------- --------- 296.73 0.00 296.73 1.66 0.00 1.66 PLEASE PAY THIS AMOUNT: 298.39 nl 0/ j v ~ [L" J- 7-0L CURRENT 298.39 31 - 60 0.00 61 - 90 0.00 91 - 120 0.00 OVER 120 0.00 ________________ COD E S ---------------- IN = Invoice FC = Finance Charge CR = Cash Receipt AC = Apply Credit CM = Credit Memo DA = Discount Allow RC = Refund Credit OP = Overpayment CREA1IVE co. & /NT. DESIGN 4238 WEXFORD DOWNS WA Y A CWORTH, GA 30101 MATT FLECK 404-379-5037 MIKE FLECK 404-379-5029 . . ESTIMA TE DATE ESI1MA TE # 11/05/2001 117 ~ / ADDRESS MIKE & BARBARA LINN 265 WEATIIERSTONE PKWY MARIETTA, GA 30303 COBB PROJECF i Thank you for your business. L IDEMO: I FRAMING I ELEC- I PLUMBIN IHVAC . SHEETRO P AlNT- TRIM- MISC CC&lD DESCRIPTION RATE TOTAL ON- DEMO- ALL WALL BOARD, CARPET, CEILING & WET BAR. 1,075.00 1,075.00 - FRAME AROUND EX. WALLS TO HIDE BRICK 1,000.00 1,000.00 I i ELEC- WILL ADD 12 CANS. CANS WILL BE SET OFF OF 2,250.00 2,250.00 TWO SWITCHES. DEMO EX. LIGHTING. ADD & MOVE RECEPTACLES TO NEW WALLS. G- PLUMBING- WILL MOVE ALL PLUMBING INTO FLOOR 1,475.00 1,475.00 SYSTEM. I I HV AC- WILL MOVE AC LINE INTO FLOOR SYSTEM. WILL 1,500.00 1,500.00 ADD SUPPLY LINES & RETURN FOR BASEMENT. (DEHUMIDIFIER NOT INCLUDED) CK SHEETROCK- ALL WALLS IN BASEMENT (525 SQ FT) 1,475.00 1,475.00 CEILING & FlNlSH. PAlNT- ALL WALLS, CEILING & TRIM 1,500.00 1,500.00 I I TRIM- 3" CROWN, 3" SPEED BASE & 356 CASING 600.00 600.00 (WINDOWS & DOORS) REPLACE EX. DOOR & INT. DOOR (TO UNFINISHED 0.00 ROOM). INSULATION FOR EX. WALLS EXPENSES 1,750.00 1,750.00 I i l__~___ I Total $12,625.00 I SIGNATURE -d . CREATIVE Co. & INT. DESIGN 4238 WEXFORDDOWNS WAY ACWOR1H. GA 30101 MA IT FLECK 404-379-5037 MIKE FLECK 404-379-5029 ESTIMATE DATE ESTIMA TE # 11/12/2001 118 I NAME / ADDRESS I MIKE & BARBARA LINN 265 WEATHERSTONE PKWY MARIETTA, GA BATHROOM i ITEM DESCRIPTION RATE TOTAL BATHROOM BATHROOM 5X6 WIlli STAND UP SHOWER, 24" VANITY 7,685.00 7,685.00 AND TOILET. TILE FLOOR. 2-6 INT. DOOR & 3 1/2": BASE ALL FIXTURES WILL BE DELTA (CHROME). PLUMBING WILL ENTAIL BREAKING UP SLAB & PUT IN A EJECTION PUMP. I I ELECTRICAL WILL HAVE STRIP LIGHT ABOVE VANITY, LIGHT VENT COMBO FOR SHOWER, RECEPTACLE ON RIGHT SIDE OF VANITY MIRROR ABOVE VANITY ! I I I I I I I I i I I L~_ ~-----.-L.__~_~___ ___~~_______.J I Thank you for your business. Total I $7,685.00 SIGNATURE CREA llVE co. & INT. DESIGN ESTIMA TE 4238 WEXFORD DOWNS WA Y ACWORTR GA 30101 MA IT FLECK 404-379-5037 MIKE FLECK 404-379-5029 DATE ESTIMATE # 11/21/2001 125 NAME/ ADDRESS Mike & Barbara Linn 265 Weatherstone PkWy Marietta, GA 30068 PROJECT ITEM DESCRIPTION RATE TOTAL 1 (demo) Removing ex. walls, floor & open walls for windows. 550.00 550.00 , 2 ( framing) frame new walls to make floor layout (see floor plan) 1,850.00 1,850.00 3 (electrical) provide new receptacles, switches & lighting .(see floor plan) 975.00 975.00 4 (plumbing) i new plumbing for toilet, pedestal (included) & washer 2,400.00 2,400.00 : 5 ( rock) : all new walls & misc. 550.00 550.00 , I . 6 (trim) 1 single bathroom window, 1 single hall window, 356 casing, speed 2,000.00 2,000.00 base, I door (6 panel) & 1 set ofbifolds ( 6 panel) i 7 (tile) 70 sq ft of floor. (1.30 sq ft allowance) 1,000.00 1,000.00 7 (CC&ID) general conditions (taxes & insurance) 1,200.00 1,200.00 credIt Items purchased by customer. -210.00 -210.00 . shelving 18 (palot) i I payment "b,da', I ! above washer & dryer will put back old shelving & new 30" unit above toilet (mills pride) 175.00 175.00 all walls & ceiling (see diagram) also strip wall paper in old hall & paint (walls & trim) ! 3 payments as follows i 1.5,745.00 (50%) I 2.3,447.00 (30%) after sheetrock 3.2,298.00 (20%) at completion -~ 1,000.00 1,000.00 0.00 Total $11,490.00 SIGNATURE Invoice # 6956 ................................. 12-20-01 TO: Barbara Linn 265 Weatherstone Parkway Marietta, GA 30068 nO-971-1360 FROM: New Concepts Window Fashions 6016 N. Main St. Acworth,GA 30101 n0-529-8361 PH nO-529-8362 FAX Window Treatment: Wood W-103 UNIT PRICE 42.00 62.00 156.00 53.00 TOTAL 42.00 62.00 312.00 53.00 Merch. Total Sales Tax Installation 469.00 23.45 50.00 Invoice Total: 542.45 ..J <t ~~.;iFe5: DHf':Flf ..~.;.._#ft i.lllli' .:~W:':..H :.w~'~N . ,. lWi~~:~~~ri ,:@}.i7tl?~..J U. }.~ /i~' 1 t~ u~j o,i.' ",1 ,,}':;, ., UJ 0::.,: ~:QR .1 Qji;"(Q"'.' i;. :,./"".". :ulof~~lI.-, ;. .. ".;';:"(1",1 fR!'lf.(~.. it! ~l~}~k:~ 0". """"~ _..~ ,._~,...~ .;'~,~~; ~!f rnE'~ ~/"Z .'!Il ,"7" '. "l' "'.'" j ~ L. t ~ fGU..J~5 MH~~~ ? ;~:; :~~~: ~UBTOMER P ~ C. r.lSs SLSrti " copv -'~ERCHH!\rr COpy ~CU;;YGME:; SHIP~:ED '<'Ii'. ~:'~~1;:'!""} r,\' 2..\J\r Hm~},,: .\~J Hiff WZ81f.34 E\iN~'~:f~ 2:5f. })c..ir ," SA~{D[n ~UBTa~~L 1~.34 TA~ i ;~-~JJ 1 C~ ;;~~CUt4 T .~i1Gu;~r ~!hiI; :..,"j' ~1~CDrT CA;~t ~'i',t").~~,~ i;:.i.i ~v'; :;;1.1:- G'i'~ri ;:~a~F. i~=~~ct tGi ~ _'." _~.. ~ ...._T C") l:..i.~:;. :::. i,~.i ~,;;jIDi ssi ul'i:'.f A\-~ ':. :",j -~"'-; M j ~(j; l"Ifi4o,),...... I ...Iib.a.... .------------.---..------------~-----lile-Contr.actors Supply Company ~;> fiorida tile distributors ~,if l1,/i;/. .. SE~Rb;J'I_q~l%;:~;lcr , 4@J.3"9? SHiES aT'( ....';r;~ PRICE: DEPOSIT Rt:r~l~T '~"~(l'r;"!" . ""'....... r i ,-. ..... tfti~~/;If {24~E~8 '-'-"~._-.... THERE Will BE NO EXCHANGE OR RETURN OF MERCHANDISE AFTER INSTALLATION HAS BEEN MADE. NON-STOCKING. CUSTOM. AND MODIFIED MERCHANDISE IS NOT SUBJECT TO CANCELLATION OR RETURN. OTHER MERCHANDISE MAY BE RETURNED BY WRITTEN AUTHORIZATION ONLY AND Will BE SUBJECT TO A RESTOCKING CHARGE. ORDER ACCEPTED BY IA. G QUOTATION to-' . .... .~., Source 72-4679 '~~~~i; '.I:r:~; ~:~Q,M~i:~~~fl: . ~ I~, ':' r!) J A"; 00 BO R E S S \,' . (> n '\~ ' .'. .,;!',~ I" -.;'-.~:P (' ~-- , GEORGIA LIGHTING SUPPLY 11/26/01 SA~~S /I ORDER /I INVOICE /I 297337 394188 CASH SALES an HEn PRICE ------- DEPOSIT Dr _ - DEPOSIT AnOUN . 1\l;CEIPT ------- - Paid~as: CREJIT CARD 188.66 THERE Will BE NO EXCHANGE OR RETURN OF MERCHANDISE AFTER INSTAllATION HAS BEEN MADE. NON-STOCKING, CUSTOM, AND MODIFIED MERCHANDISE IS NOT SUBJECT TO CANCELLATION OR RETURN. OTHER MERCHANDISE MAY BE RETURNED BY WRITTEN AUTHORIZATION ONLY AND WILL BE SUBJECT TO A RESTOCKING CHARGE. ORDER ACCEPTED BY .A. QUOTA nON J 12:52 11/26/01 ITee 297337 '1 901010 .679 11/26/01 ~~ BARBARA LINN BD CUSTOMER PICK UP R E ~ ATLANTA GA 30318 AO 10 BRKT ill PB WHT GlS 75.60 EA 10C). 80 68.04 168. 81. 11. 82 0.00 0.00 180.66 /r--.......\ , ; ~., ..~~ C') o "'tl -< "..'~. I ,. '~ ~ ,-;,., ::"2 ~ gt - ". "- ...... r-:.- .,.:.... ,- -', -"" : ." ~,~ .~..,. .' !~~: ":.1 '. ;~',.\ .".... ~. y; y7..~ .jf. "n :)~ *' 1.,' L~. ..;;.;;. .-," .';;." f' i ~-:... ,-l'. ~3~: 1 - ~: ::',.... ~' rn rS ~.:J "-':'-. >n;; ,-...~: , , I' .~, , :',;,....:.; ~!L ;";"'i ',"'71 .~d ~ =~ _. ~5 , 'f! -n .::::'J , ,...: .:J - i~;:~ .,. Z '... " ~~.;~ "." , ,"'.M l~"" ''''. '-- '~"', ;.:-::.' - " .,-~.:"" " ._.....t :: J ~ ....f .,.""', -"'-~ ;:; ,~" --" ...., ",,; :'::.1 ::1"1 ~ .... ,.0 .F" <..,,'" '.~ -1' c:; J .M....... * ~ "\""t -' : :~ l~ " '...... ,-,. '..: ~~ I ,.~.'-~" "~'-~- .. . "it CUSTOMER SERVICE US~: DATE: 1-~ ---~ ~~< r-'~./' ~-' !;ZJCREDIT CARD # TYPE: ;-\ (i )=-~-\>~ /--"\! V) -<___'I \. .~" . C..::::)>~./ V) ./ ,'1 ...-.;./ ~-1 1~! . /'\ ___.... \~,>/ \. ~):~~~~ _.;' \. AMOUNT: INITIALS: :eiving Report ." ,-',' '. ACCOUNT # . ~,. !,,'" TELEPHONE # SALESPERSON # ORDER # PRICE DISC. TOTAL RTS ~. DACCOUNT # ..."'.-.... o SENDCHECK o NO CREDIT DUE RR ~'~4S70 -'";" ...f.- ~~,- ,/ / ,"7 ! .~^.-.' ~-".." CONDITION RTWI DEFECTIVE BED B~T~ '. BEYOND t~)~i~ ~. ~,.:...) W;.""w i.,. ;... F: U ?LU ::.<1 j ;:: ;..:c. .r::~ f:ip .:~: l.)( L, .'.:~ '..: / ; ... .- "~lj{) .~:'~ i :.~ ,"i":': ',,' :,,:..... ::...:..... '-, , h.....,~' :,..".i':j<.., .''':.! ~9? 88S' 6 ?~2,=:;J: B~Sj~0 PWTR Llj~ DSP .;~ i:;- ,"',,~ ,,/1" .. .~:~) "/;3 ;;~. ::? 6 '/ 2 ~:~. 9 :f':F~US;HEj) .p;,.jT!~.: ::.... '1 T "'.., .-...r. ,':: .:~ . y'"1 t .,~ :;:~ ~~; 8 ~:; j (j ';.. 3 ~~ ::,>;:~~'~E~.~DT ~j;<F\/;';'Ti.. ,-,;.{ ., 't ~. SlfBTGTAL __.7' (;.i;. : ;~!'.. ,~ . ~ . ~:'\;' ~:;;\ i,,_,".! ;..- ......:-;. ....."..., ;"P,_! i r!,,' G~~:;~:6?6 :~L:.>.Jr;j:' .. i~ ,', .:J. .~ ,. '" -'" -" .~ -. .~ . , ., f Ur=: ~:;";UF~": J, t(,i :~,:--i i ,'" :::;:.:.. {:r;~ ~0;JS A~~iL.AB~_E [:~~Ei'~'EIF'~ FE ,!i.\~~.f-\~~:;j rU:'~ ?::FUi!;, j j....' . .. ,." ,. '..' , '.j .....>..' ~~i:".. ',... ,; ._.:: ~.., LINENS 'N THINGS PARKWAY POUITE 3108 COBB PARKWAY ATLANTA.. GA 30339 770-5.41-M~57 00963 12-19-01 02:22P L~.ura 00541 04 rnSTOl'IER RECEIPT COPY ROVA! VFL!! HAND O1l4052h517()lI pry f\! VEL II HAND M40",?1)1().<1R~ Rf1V ~L VE!!J H~~'!\ (\440"')010488 Rnv (~, liE! l} I-IMID M405?OlM88 PrJVAL liEU) HAND ,'\fl.lI052lilIW=l8 SUB TOTAL SAI.rS TAY. TOTAL tlMOI 'NT TPH\EREn "'MEX ;>1\ UMM CARP *~ EXP l\A TF AMm!NT 529511 4PPROl);;P UN 4.49 MHI 4,49 MHT .II. 49 "'HI -4 ,10 '1 ',UH LI 1I9 2? ,t"- 1') UH!3 .57 ?} 57 H***lf*****1012 1102 21 "7 rHANG;; 00 T!M~1l( VI1!I ;;fW BF.ING OIJR GUFST ! HJ!:)!S 1 N THHmS 8T;;T RERTSTRY AUAIl~BIE NATTONWTDF (1)9,41 j,)-19-()1 O?:22P ':>It>.~ 005,11 04 "''''1,1 UNF.NHnHTMG~ r.~!1' ,~, -; ."C ~." .1 J'~ on, .. , .' ~.. '''. :~.; . ..'.:-'.'?", 1,~O '-':' ><,..~ '-"" ~~ . - .~, ~~ '.'" 0" EXPO DESIGN CENTER 1201 HAMMOND DRIVE ATLANTA, GA 30346 770-913-0111 0125 00005 85950 12/05/01 SALE 11 292 12: 12 PM 1-1912 ! 11111111 I D, · I , " C,,,t'T OS t ~ Sl! 723079320779 TOWEL BAR 723079320762 TOWEL BAR 723079320823 TISSUE HLD SUBTOTAL 123.84 TAX GA 7.000 TOTAL XXXXXXXXXXX1012 AMEX AUTH CODE 504455/8051181 42.93 46.94 33.97 123.84 8.67 $132.51 132.51 TA 1111111111111111111111111111111111111111111111111111111 0125 05 85950 12/05/01 4912 RECEIPT REQUIRED FOR REFUND YOU CAN NOW SHOP US ONLINE AT EXPO.COM GENERAL STORE MANAGER LOUISE BAKER ",-j '_)f z:t> 0.... .... .. ... .~~-::EJ en '.".".~..,- m :....~_l ~. ~ ;; ij .. ,..M1 :J> ,.)!j",:;C. 1m yl'.......Z .'>0." ,,, ,,-" 'd VI C en'" 2......... . .,+ ~// ... f .. ~ IC. )2 ~ ~ CUSTC "/ -0 / NAME AODR c. PAID OUT aUi AMOUNT ~. 9..) ~ r~ 2-'1..- c,/~ ( (2.- 2-3 r AlL CLAIMS AND RETURNED GOODS MUST BE ACCOMPANIED BY THIS BILL BY -< o Gl c:: ,.., z" ,..,>;:;0 ;xl z JT1 > n r- Z 0T1 0...... VJ::;: -" --i -< o (/) ;::cI::::;:%] ,.., 0 rT1 -0= ___5 z: (./"J;::C > ITI (;"loa ,.., :z ;:;0.- ..... ...... 0 r-Z;::C o I"T1 c:: ;:;c ...... ::>>1"'1 Ul -<..... ,.., c:: 1T1Z Q:lxa ::>> -0 "'" Cl ,.., . ;:;c " o :=::: - -. - 0= ......- ~= ---' 0-: w~, ...,===::: IV_ ~- .--: :::_: .........= N_ 0'\- .......- 0= ......== 0_ 0- ..0- CD~ ---- ~ - = JI'iIE ** WELCOME TO OUR ** ** KMART STORE 718~ ** 01124430468 MSTW ACCESS. A 12.74 T 07200076350 HE SHWR HOOK 8.99 T 011244'30~67 MSTW ACCESS. A 11.04 T 01124411492 MSTW SIC A 16.99 T **** TAX 2.49 BAL 52.25 XXXXXXXXXXXX4040 EXP 0802 VISA/MC APPROVAL 017123 VF VISA/MC CHANGE YOUR BLUELIGHT SAVINGS: TOTAL NUMBER OF ITEMS SOLD = 4 RECEIPT# 0718~ 121701 03~ 77048 12117/01 1: 44 PM 7184 34 7704 0073 *****ORIGINAL RECEIPT IS REQUIRED***** ****FOR ALL RETURNS AND EXCHANGES***** <:> ...... N 0'\ ............ ............ <.0 IV .... o co C.'lW " ..... (/) ::>> .- 1"'1 ::>>x c:: x --! .....:," :r c-)~ ox ox f'TlX >< lTl >< r""~ CD <:> w...... .....N .... ....... ~~~:::-i-r'J wr;;~;;;:E NX:> n W r- C'I rr1 00 :;:s:;. --! <.n iii g 1 ~, ~ \.(1: 011 ~... ;.:;;; .- ~ ..II ~ ~ E1 .- > <: "'-, o c-' o ....,. ............ NN ~ ....... '-J co \.0 -< . ::>>wwwo wwwo 52.25 .00 7.20 !'Tl X ~ o <:> ...... N lTl ~ C5 ......0 ......w :> -< r- ::>> z -1 :> . ...... Gl ~O ::>> ......!'Tl ~ 5.: Vl i~i-i O'l S; G1 5Z '..J 0 '..J ;:;c ? ~n ~ f'Y1!'Tl '-t-i Z o -l ..... . ~ rTl ~ '..J N W'..J a-J r..:.l ........~I Cl ...... '" ...... .. -- Cl '" .... O'l -- -,,0 :=: ~ STEIN HART-73 MARIETTA, GA PLEASE KEEP YOUR RECEIPT RETURN BEFORE 1/16/02 457232 CASH-l 12215281 930-BATH 1~r119~o ~18:~~CURATIVE A 12300828 810-GIFTS 11388212 810-GIFTS 11388188 810-GIFTS 22877930 810-GIFTS SUBTOTAL 5% SALES TAX TOTAL 1424 oon 004 7.99 1~:?? 14.99 14.97 12.97 9.97 83.87 4.19 88.06 ACCOUNT NUMBER VISA/MC EXPIRE DATE AUTH CODE CUSTOMER: ALLISON Ii LINN XXXXXXXXXXXX4040 88.06 08/02 017254 IF PURCHASED ELSEWHERE: $ 96.90 YOUR STEIN MART SAVINGS:$ 13.03 THANK YOU FOR SHOPPING AT STEIN MART 12/17/01 2:42P~ EXPO DESIGN CENTER 1201 HAMMOND DRIVE , ATLANTA, GA 30346 770-913-0111 SALE 0125 00006 14073 11 299 12/07/01 01:51 PM 3577 11111111 D _ . I , II C,,,t,, 07 SII 723079320847 TOWEL RING 28.87 TAX GA 7.000 TOTAL XXXXXXXXXXX1004 AMEX AUTH CODE 519653/6062072 28.87 2.02 $30.89 30.89 TA 1111111111111111111111111111111111I11111111111111111111 0125 06 14073 12/07/01 3577 RECEIPT REQUIRED fOR REfUND YOU CAN NOW SHOP US ONLINE AT EXPO.COI~ GENERAL STORE MANAGER LOUISE BAKER THE_~OMEDEPOT 0111 4101 "O""'E" Ru-' "--T---T . - ~ _ ':~" c c . 1',f\iL t I A, GA 30062 K!lH~RD GOODRICH 77Q-977-9700 SALE 0111 00016 50399 12/18/01 61 381 02;25 PM 16); ~ ~--j ~.s)1 , ,'~",~<~ I ....~~~ _ i ~~~' riil! -- -.-- _~_l .;9,?'j.J?"~~8{)5i)7 24X30Rf.CSL ';"; :,1 ~;:. -~~~ g/~65;'~ ~~~~1 j / ~;1t~ Ii 7 2 ~(2)5 82 9'; -, " III" III 111111 "' """111111I1 1111111 111111111111111 0111 16 50399 12/18/01 1839 SHOP ~NLINE! AT WWW.HOMEDEPOT.COM RE~EIPT REQUIRED FOR REFUND DRIVING DOWN PRICES EVERYDAYll - >>< o "'-J """-J '-J"-J.............. 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(' ..~~[ ~ \.; E ~~ '"~ 80 ~ ~~ .:("-.~ ~~:r 0 z co, ~ l'~ I- 0 (~ g~ ,,-"'- -g~~ -.. Q:= CIl ..~" ~ ...:ll 0 ell C( a:: < "".............:s ... \:~eIl ~ a:"'" WCl ...... '" lij-5W'- o. C(~ j!:</'\;~"\ ED:g~ ,~a. 8~ m:z:~jjSt- '-..":--- i:a l5 ~.~: a:ua::3:!!! ~ :.::!Z '~gll'!!! ~:i~!Ba:: \::~CIl cg ~U1~~ ..., N ~ .......e C"''OeIl I:: 0 :! ' \ UI ""'l:i "... i CIl~ 'Oct!! '-l ...:s... , 088- LL...g- zz zz :i:i COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIOUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT PECHT WAYNE M ESQUIRE C/O KEEFER WOOD ALLEN RAHAL 415 FALLOWFIELD RD CAMP HILL, PA 17011-4906 -------- fold ESTATE INFORMATION: SSN: 176-38-7205 FILE NUMBER: 2101-0934 DECEDENT NAME: HECKER OTIS A DA TE OF PAYMENT: OS/29/2002 POSTMARK DATE: OS/28/2002 COUNTY: CUMBERLAND DATE OF DEATH: 08/28/2001 NO. CD 001229 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $119.61 I I I I I I I I TOTAL AMOUNT PAID: $119.61 REMARKS: RICHARD C PIERCE C/O WAYNE M PECHT ESQUIRE CHECK# 01 09 SEAL INITIALS: CW RECEIVED BY: REGISTER OF WILLS MARY C. LEWIS REGISTER OF WILLS JUL 2 5 200Z fY ~ INRE: : IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ANDREW J. LINN and DEENA G. LINN, Minors ORPHANS' COURT DIVISION : No. 21-01-934 wi1hin Petition for Settlement of Wrongful Death and urvival Actions on Behalf of Minor ORDER ~ ANDNOW,~s~d~Of 2002, upon consideration of the Children, it is hereby ORDERED that: a. That the settlement set forth in the petition is in the best interest of the Estate of Steven D. Linn and the Estate of Lesley E. Nearman, and Andrew J. Linn and Deena G. Linn; b. That Michael W. Linn and Steven C. Nearman, the Guardians and Administrators, are authorized to execute a release in favor of Travelers Insurance Company, Isadore Rapasadi & Sons (Triple R produce, Inc.) and David Howlett; and USAA Casualty Insurance Company; c. The distribution of proceeds less expenses as set forth in the Petition is approved; and d. Twenty-five percent (25%) of the net settlement proceeds shall be allocated to the individual claims of Andrew 1. Linn and Deena G. Linn for persoual injuries; sixty. seven and one-half (67.5%) percent of the net settlement proceeds shall be allocated to the wrongful death actions; and seven and one-half (7.5%) percent shall be allocated to the survival actions. Fifty percent (50%) of the survival claim proceeds shall be allocated to the Estate of Steven D. Linn, and fifty percent (50%) of the . 'survival claim proceeds shall be allocated to the Estate of Lesley E. Nearman. e. The net settlement proceeds passing to Andrew J. Linn and Deena G. Linn shall be placed in each child's respective guardianship estate, and shall be held therein in . accordance with Pennsylvania law. . .... ~ David B. Dowling, Esquire Attorney l.D. No. 25452 Debra M. Kriete, Esquire Attorney l.D. No. 42561 Amy J. Mendelsohn, Esquire Attorney l.D. No. 81084 RHOADS & SINON LLP One South Market Square, 12th Floor P.O. Box 1146 Harrisburg, P A 17108-1146 (717) 233-5731 Attorneys for Plaintiff INRE: : IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ANDREW J. LINN and DEENA G. LINN, Minors ORPHANS' COURT DIVISION : No. 21-01-934 PETITION FOR SETTLEMENT OF WRONGFUL DEATH AND SURVIVAL ACTIONS ON BEHALF OF MINOR CHILDREN PURSUANT TO 20 PA. C.S. &3323 the Estates of Andrew J. Linn and Deena G. Linn, Minor Children, by their attorneys, Rhoads & NOW COME Petitioners, Michael W. Linn and Steven C. Nearman, as Guardians of Sinon LLP, and aver as follows: "Guardians") were appointed Guardians of the Estates of Andrew J. Linn and Deena G. Linn by this 1. petitioners Michael W. Linn and Steven C. Neannan (together, the Court on October 17,2001. (A copy of the Court's Order, dated October 17,2001, is attached hereto and marked as Exhibit "A"). 2. Michael W. Linn resides in Marietta, Cobb County, Georgia. Michael Linn is Steven Linn's brother. 434756.2 .. 3. Steven C. Nearman is Lesley Nearman's brother and lives in Alexandria, Virginia. 4. Andrew J. Linn ("Andrew''), age 14, and Deena G. Linn ("Deeoo''), age 10, reside in Marietta, Georgia with Michael W. Linn and his wife, Barbara D. Linn. Andrew recently completed the 8th grade and Deena completed the 4th grade. 5. Steven D. Linn, age 50, and Lesley E. Nearman, age 44, (together, the "Decedents'') were killed in a tragic motor vehicle accident that occurred on Interstate 83, southbound, Baltimore County, Maryland, at approximately 9:45 a.m. on September 21, 200\. Steven Linn was operating a Honda Odyssey. Shortly after leaving PelUlSylvania, and entering Maryland, the Decedents' vehicle was struck by a traCtor-trailer owned by Triple R Produce, Inc. and operated by David W. Howlett, Jr. Both Steven Linn and Lesley Nearman were pronounced dead at the scene of the accident. Their children, Andrew and Deena, were backseat passengers in the family vehicle at the time of the accident. Andrew and Deena suffered injuries in the accident but have recovered. 6. Steven D. Linn and Lesley E. Nearman died intestate. Michael W. Linn and Steven C. Nearman were appointed co-administrators (the" Administrators'') of the Estate of Steven D. Linn and the Estate of Lesley E. Nearman (collectively, the "Estates''). (See a copy of the Certificate of Grant of Letters for the Estate of Steven D. Linn and the Estate of Lesley E. N earman, attached hereto and marked as Exhibit "B"). -2- . 7. Initially, the operator of the tractor-trailer and bis employer, Triple R Produce, denied liability for the collision. However, after extensive investigations and negotiations with Triple R Produce's insurance company, the policy limits of $3,000,000.00 were offered in settlement of all claims. (See correspondence attached hereto and marked as Exhibit "c"). 8. Following the offer of the policy limits by Travelers Insurance Co., on behalf of Isadore Rapasadi and Sons, Triple R produce, Inc. and its driver, David W. Howlett, Jr., Petitioner's counsel began negotiating with the Decedents' underinsured motorist carrier, USAA Casualty lnsurance Company ("USAA"). 9. After an extensive analysis of issues concerning jurisdiction, recoverable dmnages and verdict potential (see UIM Memorandum attacbed hereto and marked as Exhibit "D"), USAA offered the sum of $500,000.00 to settle the underinsured motorist claim. (See correspondence offering $500,000.00 as settlement of the underinsured motorist claim attached hereto and marked as Exhibit "E"). 10. Counsel for petitioners, in addition to conducting extensive research, analysis and investigation, consulted and retained experts, including an economist, to provide an economic analysis of the Decedents' lost earnings and earning potential. (True and correct copies of the economist's reports for Steven Linn and Lesley Nearman are attached hereto and marked as Exhibits "F" and "0"). - 3 - . global settlement of $3,500,000.00 is fair, reasooable and in the best interest of the Estates and the 11. Counsel for the Petitioners is of the professional opinion that the proposed beneficiaries, Andrew and Deena. Lion as Administrators, provides for attorney's fees in thc amount of 25% or $875,000,00. (See 12. The Contingent Fee Agreement, signed by Steven Neannan and Michael copy of Contingent Fee Agreement attached hereto and marked as Exhibit "H"). Counsel for the Petitioners has voluntarily agreed to reduce the fee to 22.5%, resulting in a savings of $87,500.00. 13. A breakdown of fees and expenses as allocated are as follows: Balance $3,500,000.00 $787,500.00 7,537.21 $2,704,962.79 Total amount of settlement Attorneys fees of22.5% Expenses All expenses and fees shall be allocated in the same proportion as the net balance of the reeovery for the wrongful death and survival claims as set forth in Paragraph 16. claims of Andrew and Deeoa for emotional distress and physical injuries, the survival claims by the 14. Petitioners request that the settlement proceeds be apportioned among the Estates and the wrongful death claims on bebalf of the Decedents' dependents. Petitioners request that twenty-five percent (25%) of the net proceeds be allocated to the individual claims of Andrew and Deeoa for their physical and emotional injuries, which is warranted as damages for the children's physical injuries and emotional distress suffered because of their presence in the vehicle during the collision in which their parents were killed. The remaining seventy-five percent (75%) - 4 - . of the net proceeds should be allocated ninety percent (90%) to the wrongful death claims and ten percent (10%) to the snrvival claims. Given that Decedents were killed almost immediately in the collision, Decedents' period of pain and suffering was relatively short. Thus, the bulk of the damages are compensation for the losses of Decedents' dependents. be allocated equally between each of the Decedents' Estates. The Decedents both died almost 15. Petitioners further request that the recovery allocated to the survival action immediately in the collision and neither Steven Linn nor Lesley Nearman endured a longer period of fright or suffering than his/her spouse. 16. In summary, Petitioners request allocation of the proceeds as follows: a. 25% of the net balance of the recovery, totaling $676,240.70, attributed to the claims of Andrew and Deena for emotional distress and physical injuries; b. 67.5% (90% of the 75% allocated to the wrongful death and survival claims) of the net balance of the recovery, totaling $1,825,849.88, attributed to the wrongful death action; c. 3.75% (one-half of the 10% of the 75% allocated to the wrongful death and survival claims) of the net balance ofthe recovery, totaling $101,436.10, attributed to the survival action on behalf of the Estate of Steven D. Linn; and d. 3.75% (one-half of the 10% of the 75% allocated to the wrongful death and survival claims) of the net balance of the recovery, totaling $101,436.10, attributed to the survival action on behalf of the Estate of Lesley E. Nearman. - 5 - 17. 1. Paul Dibert of the Pennsylvania Department of Revenue, Inheritance Tax Division, has reviewed this Petition and approved in writing, the allocation set forth in Paragraph 14 for both Estates. (See Exhibit "1"). 18. The Estates are the beneficiaries of the damages recoverable for the survival claims. Since the Decedents died intestate, Andrew and Deena are the sole beneficiaries of equal shares of the Estates. See 20 Pa. C.S. Ii 2103 (I). Likewise, Andrew and Deena are the sole beneficiaries of the damages recoverable for the wrongful death claims. The current Wrongful Death Statute provides: "The damages recovered shall be distributed to the beneficiaries in the proportion they would take the personal estate of the decedent in the case of intestacy and without liability to creditors of the deceased person under the statutes of this Commonwealth". See 42 Pa. C.S.A. 9 8301(b). 19. Travelers Insurance Company, on behalf of its insureds, has agreed, with the concurrence of the Guardians, to purchase an annuity on behalf of each minor, costing $500,000.00. Travelers Insurance Company, rated A++ by Best will issue the annuity. The annuity owner or assignee will be Travelers Life and Annuity, also rated A++ XV by Best. - 6 - .. 20. The structured tax-free payments to Andrew Linn are as follows: College Fund Beginning 08/01/06 $30,000.00 per year for 5 years 150,000 Monthlv Income Beginning 05/01/2011 $2,000 per month for 11 years 9 months at 3% annual compound (to age 35) - plus - $ 30,000 at age 23 (01121/11) $ 75,000 at age 25 (01121/13) $150,000 at age 30 (01/21/18) $596,095 at age 35 (01121/23) 332,303 Total Cost: $500,000.00 851.095 $1,333,398 (expected payout) 21. The structured tax-free payments to Deena Linn are as follows: College Fund Beginning 08/01/10 $40,000.00 per year for 5 years 200,000 Monthlv Income Beginning 05/01/2015 $3,000 per month for 11 years 8 months at 3% annual compound (to age 35) - plus - $ 40,000 at age 23 (12/19/14) $100,000 at age 25 (12/19/16) $200,000 at age 30 (12/19/21) $733,850 at age 35 (12/19/26) 494,302 Total Cost: $500,000.00 1.073,850 $1,768,152 (expected payout) (Copies of the annuity payouts are attached hereto and marked as Exhibit "J"). after purchase of the annuities totals approximately $825,849.88, and will be divided in half and 22. The balance of the settlement funds allocated to the wrongful death claims - 7 - .. invested in a restricted account for each minor pursuant to pennsylvania law govemmg the guardianship estates of minors. Likewise, the proceeds allocated to the children's claims for their individual injuries will be held and invested in their respective guardianship accounts. The settlement funds allocated to the survival claims will pass through the Estates to the restricted guardianship accounts of Andrew and Deena, as the beneficiaries of the Estates. this Petition, believe the settlement, fees and expeoses are fair and reasonable and request the Court 23. The Petitioners, as well as the Administrators of the Estates, have reviewed to approve it. (See Concurrence to Settlements executed by Michael W. Linn and Steven C. Nearman, as Administrators of the Estates attached hereto and marked as Exhibit "K"). 24. The Orphans' Court has jurisdiction to approve a settlement even though no action is pending. Moore v. Gates, 398 Pa. Super. 211, 580 A.2d 1138 (1990). WHEREFORE, Petitioners respectfully request that the Court enter an Order approving said settlement and authorizing: a. That the settlement is in the best interest of the Estates, Andrew J. Linn and Deena G. Linn; b. That the Guardians and Administrators are authorized to execute a release in favor of Travelers Insurance Company and Isadore Rapasadi & Sons (Triple R Produce, Inc.) and David Howlett; and USAA Casualty Insurance Company; - 8 - .. c. The distribution of proceeds, fees and expenses is approved; and d. Twenty-five percent (25%) of the net settlement proceeds shall be allocated to the individual claims of Andrew and Deena Linn for personal injuries, sixty-seven and one-half (67.5%) percent of the net settlement proceeds shall be allocated to the wrongful death actions and seven and one-half (7.5%) percent shall be allocated to the survival actions. Fifty percent (50%) of the survival claim proceeds shall be allocated to the Estate of Steven D. Linn, and fifty percent (50%) of the survival claim proceeds shall be allocated to the Estate of Lesley E. Nearman. e. The settlement proceeds passing to Andrew Linn and Deena Linn shall be placed in each child's respective guardianship estate, and shall be held therein in accordance with Pennsylvania law. Respectfully submitted, avid B. Dowlmg, squire Attorney J.D. No. 25452 Amy J. Mendelsohn, Esquire Attorney J.D. No. 81084 Debra M. Kriete, Esquire Attorney J.D. No. 42561 One South Market Square P. O. Box 1146 Harrisburg, PA 17108-1146 (717) 233-5731 Attorneys for Petitioners - 9 - INRE: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ANDREW J. LINN and DEENA G. LINN, Minors N consideration of the Petition for Appointment 0 f Guardians of the Persons and Estates of Minors, ORDER APPOINTING GUARDIANS OF THE PERSONS AND ESTATES FOR MINORS NOW, this ~ day of ~ j , 2001, upon AND and upon conducting a hearing thereon, if any, Michael W. Linn and Barbara D. Linn are hereby appointed Guardians of the Persons of Andrew J. Linn and Deena G. Linn, minors, and Michael W. Linn and Steven C. Nearman are hereby appointed Guardians of the Estates of Andrew J. Linn and Deena G. Linn, without the necessity of posting bond or other security. BY THE COURT, , P.1. A iRUE COP" rllOM f-V:,CORD '" Testimony wh(l!'O{, \ :Wfc1.L,n:o..:.C:1 rfI'i \':::;~d and the see'.\ 0; Ec:l,:! !.......'u;. '-1\ I...:;~! ':'.:. ;';, Thig_.~.:-...d:1';' O'i,,_,.Jl~t._.--._.:: .::q L ~{u '\ D ,.. ~ __ "" .~.....t,,~~' I _..-..-------... \,' \ Cler'{ ot to'I" .. 'r';"""- :'ro' ,,' ) " .' ".:. 0 ....,.:..\c.: ,..,.,-- \ f..- ''!.rv-~ , cumtlorland County .., ''I....o-__._.__~.7"~ Register of Wills of CUMBERLAND County, pennsylvania Certificate of Grant of Letters No. 2001-00948 PA No. 21-01-0948 ESTATE OF LINN STEVEN D (LA::;T, l'lK::;T, lVlllJlJLt.;) Late of LOWER ALLEN TOWNSHIP CUlY1J:)t.;KLAl\llJ cuUNTY, Deceased Social Security No. 524-70-8875 , late of LOWER ALLEN TOWNSHIP WHEREAS, LINN STEVEN D 1LA::;T, 1"1K::;1', lVl1lJlJLt.;) CUMBERLAND COUNTY , died on the 21st day of and september 2001; WHEREAS, the grant of letters of administration is required for the administration of the estate. , Register of Wills , in the THEREFORE, I, MARY C. LEWIS in and for the County of CUMBERLAND commonwealth of pennsylvania, have this day granted Letters of Administration and to LINN MICHAEL W (LA::;T, l'lK::;1', lVlllJlJLt.;) NEARMAN STEVEN C who ~ duly qualified as administrator(rix) of the estate of the above named decedent and ~ agreed to administer the estate according to law, all of which fully appears of record in my Office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYLVANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my Office on the ~ day of October 2001. **NOTE** ALL NAMES ABOVE APPEAR (LAST, FIRST, MIDDLE) ,,~ ..--' -_....:-"'-~ Register of Wills of CUMBERLAND County, pennsylvania Certificate of Grant of Letters Deceased Social Security No. 018-50-8838 WHEREAS, NEARMAN LESLEY E ' late of LOWER ALLEN TOWNSHIP (LA:::>'l, C 1K:::>'1', lVlllJlJLt;) ...."..'......:::;:;w.~'" ~....... . II' "til~>~, ,}~ - ,~... '( rf''"ti-r'' ~ ..., . ... ,....~. '. l"'" -r.....', v...s '. ,'_ _ ~ ttv". ~l,'':'"-''' ~ ' " " . \ r~~\ ~ a4 ~ r ! .j.-~ ~. ~....: .~ \IF'....-.. JI . \~: , ~ 0;;:: . . " . 'J: ' "I ~ ,1' J'.. : : ~ ~ a H!,f~~~~~ --.! .~.;..~-..." .' ~,~J" '.""'1""'''' No. 2001-00952 PA No. 21-01-0952 ESTATE OF NEARMAN LESLEY E 1LA:::>'l, F1K:::>'1', lVlllJlJLt;) I ~';'J ,. - \ Late of LOWER'ALLEN TOWNSHIP CUlV1Jjt;KLAl\JlJ CUUN l' X , CUMBERLAND COUNTY , died on the 21st day of and September 2001; WHEREAS, the grant of letters of administration is required for the administration of the estate. THEREFORE, I, MARY C. LEWIS ' Register of Wills in and for the County of CUMBERLAND ' in the Commonwealth of pennsylvania, have this day granted Letters of Administration to NEARMAN STEVEN C and (IJA:::>'1', c'lK:::>'1', lVl1lJlJLt;) LINN MICHAEL W who ~ duly qualified as administrator (rixl of the estate of the above named decedent and ~ agreed to administer the estate according to law, all of which fully appears of record in my Office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYLVANIA. IN TESTIMONY WHEREOF, I have hereunto set hand and affixed the seal of my Office on the 15th day of october **NOTE** ALL NAMES ABOVE APPEAR (LAST, FIRST, MIDDLE) Travelerst' Larry. ... schorn Director Claim, (856) 488-5912 (856) 662-0920 (fax) 4350 Haddonfield Road, suite 219 Pennsauken, NJ 08109 February 11, 2002 David B. Dowling Rhoads & Sinon LLP One South Market Square, P.O. Box 1146 Harrisburg, PA 17108-1146 609 AB AXZ6580T 609 LR AXZ6786K Isadore A. Rapasadi & Sons Triple R Produce, Inc & David Walter Howlett Jr. Re: Estate of Steven Linn Estate of Lesley Neannan Andrew Jason Linn Deena Gabrielle Linn DIL: 09/21/2001 Your File #: 7895/02 Dear Mr. Dowling: Please accept this letter in response to your letter dated January 25, 2002, and to confirm our telephone conversation today. As I informed you in our conversation I would be willing to tender the policy limits (both the primary and the excess policy) of $3 ,000,000, contingent on obtaininl\.a full and final release and Court approved settlement. I would need to name Isadore A Rapasadi & Sons, Triple R Produce, Inc and David Watler Howlett Jr in the release. This offer includes the collision subrogation claim ofUSAtj.. As I informed you in our conversation, I believe USAA's claim is presently $30,497.60, and I am informed that the salvage expense/recovery is still outstanding. The individual handling the subrogation claim is Stephanie Osborne and she can be reached at 1_800-833-7381 and her extension is 34824. She is in the precess of gathering her proofs and will be forwarding that information to me in the very near future. You informed me that ou would communicate with USAA and work out the details on the outstandin collision claim and secure their errnission to resolve the claim with m insured. You told me that you would let me know if you want to have a check issued directly to USAA or if you will work out an alternative arrangement with them. In the event, you work out an arrangement; I will rebabl need somethin from ou and US acknowled in the fact that m a ment includes the settlement of all of the claims of The Estate of Steven Linn The Estate ofLesle Nearman Andrew Jason Linn Deena Gabrielle Linn and the collision subro ation claim ofUSM . . . . , Page 2 . . As we also discussed u on com letion of all of the settlement details I will meet with you and ; our clients to discuss ossible structure settlement ro osals. Finally, at the appropriate time, we will have everything Court approved. --. Please communicate with me once ou have worked out the details with USAA. I will diary my file for a few weeks in anticipation of your response. Thank you for your anticipated cooperation. Sincerely, ~ ~rschorn " o o o . . ~ f Z:2..I () 2.. . , ( MICHAEL W. LINN AND STEVEN C. NEARMAN, CO-ADMINISTRATORS OF THE EST A TES OF STEVEN D. LINN AND LESLEY NEARMAN AND ANDREW LYNN, A MINOR AND DEENA LINN, A MINOR V USAA CASUALTY INSURANCE COMPANY (POLICY NUMBER: 0015009 61C 71036) UNDERINSURED MOTORIST MEMORANDUM Respectfully submitted, RHOADS & SINON LLP By: vid B. Dowling . One South Market Square ~ P. O. Box 1146 Harrisburg, PA 17108-1146 (717) 233-5731 Attorneys for Michael W. Linn and Steven C. Nearrnan, Co-Administrators of the Estate of Steven D. Linn and Lesley Nearrnan and Andrew Linn and Deena Linn (\ 423294. ] . , T ABLE OF CONTENTS Table of Contents.................................... ............... ................................................... ....................... i Introduction.......................... ............................................. ...............................................................1 I. Factual Background............................... ........................................................................... ...1 II. Jurisdiction...........................................................................................................................2 III. Steven Linn and Lesley Nearman... ............. ................ .......... ...................... .................. ......3 IV. Recoverable Damages................................................................................ .................... ......4 V. UIM Proceeding................................... .......................................................................... ......8 VI. Verdict Potential - Estate Claims ...................................... .............. ....................................9 VII. Individual Claims of Andrew and Deena Linn .... ............. ............................... ....... ........ ...11 VIII. Damages Recoverable by the Estate ..................................................................................12 IX. Conclusion..................................................... ................................................................. ...13 Exhibits - i - 424058.\ INTRODUCTION The following Memorandum is submitted to address issues related to an underinsured motorist claim submitted by Michael W. Linn and Steven C. Nearman, Co-Administrators of the Estates of Steven D. Linn and Lesley E. Nearman, as well as individual claims by Andrew and Deena Linn. In addition to addressing potential legal issues, this Memorandum will serve as claimants' settlement demand of their underinsured motorist claim. I. FACTUAL BACKGROUND Steven Linn, his wife Lesley Nearman and their children, Andrew and Deena, left their home in Camp Hill, Pennsylvania on the morning of September 21, 2001 and were on their way to Virginia Beach. While traveling in the right-hand lane of Interstate 83, just past the PennsylvanialMaryland State line, a tractor-trailer, owned by Triple R. Produce and driven by its employee, veered from the left lane into the right lane striking the Honda Odyssey driven by Steven Linn. The collision forced the Linn vehicle in front of the truck, causing it to roll approximately three times, coming to rest upside down in the median, under the front bumper of the tractor-trailer. Both Steven and his wife, Lesley, who was seated in the front passenger seat, suffered fatal injuries during the accident. Steven Linn died of blunt chest trauma and Lesley Nearman died of closed head injuries. Miraculously, both Andrew (age 13) and Deena (age 9) escaped from their crushed vehicle without significant physical injuries. The Estate claims against the trucking company and their insurer, Travelers, were settled for policy limits pending consent by USAA and court approval. No release has been signed. 423294.\ . . . , II. JURISDICTION USAA has questioned whether jurisdiction would lie in Maryland, the scene of the accident, or Pennsylvania, the domicile of the Plaintiffs. A lawsuit against Triple R. Produce could be filed in the United States District Court, Middle District of Pennsylvania. Both diversity of citizenship of the parties and the requisite amount in controversy are satisfied. Triple R. Produce, a New York Corporation, is subject to jurisdiction in the Commonwealth of Pennsylvania pursuant to Pennsylvania's long-arm statute. 42 Pa.C.S. 95532. This Statute permits jurisdiction over out-of-state defendants where the defendants transact business within the Commonwealth. Pennsylvania's long-arm statute is said to extend to the fullest reaches of the Federal Constitution. Barrett v. Catacombs Press, 44 F.Supp.2d 717, (E.D. Pa. 1999). In Gulentz v. Fosdick, 466 A.2d 1049 (Pa. Super. 1983), the Pennsylvania Superior Court held that a foreign trucking company had sufficient contacts within Pennsylvania to justify jurisdiction. The Superior Court held "Pennsylvania has long evidenced interest in extending in personam jurisdiction over foreign corporations doing business within its borders for acts occurring outside the state. To obtain jurisdiction, certain minimum contacts with Pennsylvania would be necessary, such as driving through Pennsylvania, transacting business in Pennsylvania or purchasing gasoline within Pennsylvania". The Decedents and their two children resided in Cumberland County, Pennsylvania. The accident, which killed Steven Linn and Lesley Nearman, occurred just over the PennsylvanialMaryland line; therefore, the truck operated by Triple R. Produce's employee, traveled through Pennsylvania on its way to Maryland. There is little doubt that Triple R. - 2 - . , Produce's trucks frequently traveled through Pennsylvania from New York on their way to Maryland. Therefore, in personam jurisdiction would exist in Pennsylvania. III. STEVEN LINN and LESLEY NEARMAN Steven Linn was 50 at the time of his death and was employed by the Federal Communication Commissions as a Supervisory Electronics Engineer. He held a Degree in Electrical Engineering and had been employed by the Federal Government since 1975. Steve was actively involved with the Amateur Radio community and was a frequent lecturer on their behalf. Lesley Nearrnan was 44 at the time of her death. She earned a Master's Degree in Public Education and was scheduled to begin employment with the Pennsylvania Association of Childcare Agencies as a Developmental Specialist on September 24, 2001. For many years she worked with the Pennsylvania Coalition to prevent teen pregnancy, first through the Family Health Council and later as a full member of the Board. In her honor, the Coalition established the Lesley Nearrnan Memorial Scholarship Fund. The Linn/Nearrnan family was a close knit, loving family unit. Both Steven and Lesley were devoted parents who lovingly and actively fulfilled their parenting responsibilities. Steve was a soft-spoken, kind and fair man. He was beloved not only by his family but also by his. work colleagues. He was an accomplished engineer that specialized in radio technology and regulation, frequently requested to attend and speak at trade meetings because he was so knowledgeable as well as proficient at speaking plainly and honestly. Steve supported and - 3 - '. . , attended his children's school and numerouS extracurricular activities. Like her husband, Lesley made sure that she balanced her professional responsibilities with Andy's and Deena's needs. Her children knew that they could always count on their mother to do for them whatever needed to be done. For example, in a gesture to express her creativity and love, Lesley hand sewed 100 skullcaps worn by the guests to her son's bar mitzvah. IT: RECOVERABLE DAMAGES Recognizing Pennsylvania has jurisdiction over the parties, USAA has also questioned whether the recoverable damages would be governed by Maryland law with its restrictive cap or Pennsylvania law, which allows unlimited recovery. A conflict exists between the damages recoverable in a wrongful death and survival action in Pennsylvania versus those recoverable in the State of Maryland. A Federal Court sitting in Pennsylvania in a diversity action must conform to state conflict of interest laws prevailing in Pennsylvania's state courts. Gatenbv v. Altoona Aviation Corp., 259 F.Supp. 573, (W.D. Pa. 1966) (citing; Erie R.R. v. Tompkins, 304 U.S. 64, 58 S.Ct. 817 (1938). Until 1964, Pennsylvania followed the lex loci delicti rule. This rule provided that the law of the state where the accident or injury took place would apply in negligence actions. In Griffith v. United Airlines, Inc., 416 Pa. 1,203 A.2d 796 (1964), the Pennsylvania Supreme Court abandoned the strict application of the lex loci delicti rule and joined jurisdictions following the New York case of Babcock v. Jackson, 12 N.Y.2d 473, 240 N.Y.S.2d 743, 191 N.E.2d 279, 95 A.L.R.2d 1 (1963). - 4 - " ' . , It is now the law of Pennsylvania that the lex loci delicti rule with respect to the measure of damages is no longer an absolute and controlling rule and is replaced by a more flexible rule which permits analysis of the policies and interest underlying the particular issue before the court. Id., Gatenby. In Griffith v. United Airlines, the court, in analyzing the policies behind the rule, found that the state in which the injury occurred has relatively little interest in the measure of damages to be resolved in such a case. Gatenby, Id., 576. Recently, the Third Circuit Court of Appeals, spoke to this issue. In Calhoun v. Yamaha Motor Corp., 216 F.3d 338 (3d Cir. 2000), plaintiffs decedent was fatally injured while vacationing in Puerto Rico. The decedent's parents, residents of Pennsylvania, filed suit in the Eastern District Court of Pennsylvania. The complaint sought both compensatory and punitive damages. In discussing the lex loci delicti doctrine, the court held that Pennsylvania has a strong interest in having its law of compensatory damages apply. Particularly important was Pennsylvania's strong public policy favoring full and complete compensation, as well as the domicile of the plaintiffs. Thus, the mere happening of the accident in the Commonwealth of Puerto Rico did not deprive Pennsylvania of applying its laws with respect to recoverable compensatory damages. The State of New York, the domicile of the defendant Triple R. Produce, has adopted the same approach. New York Courts distinguish tort cases between laws regulating conduct, i.e. fault, and those dealing with "loss allocating rules" or damages. New York holds that the law of the place where the tort occurred is applied to conduct-relating laws since that jurisdiction has the greatest interest in regulating the conduct inside its borders. However, with respect to damages, - 5 - ., ~ ' other factors are taken into consideration, chiefly the parties' domicile. D' Alessandro v. American Airlines, Inc., 139 F.Supp.2d 305 (E.D. N.Y. 2001). The damages recoverable in Pennsylvania in a wrongful death and survival case differ significantly from those allowed in Maryland. While Maryland does not restrict or limit economic damages, it does place a cap on non-economic damages. In general, non-economic damages may not exceed the statutory cap of $500,000.00. The Md. Code Ann., Cts. & Jud. Proc., S 11-108(b)(2)(i). The limit is increased annually by $15,000 on October 1 of each year beginning on October 1, 1995. Md. Code Ann., Cts. & Jud. Proc., S 11-1 08(b )(2)(ii). The increased amount applies to causes of action arising between October 1 of that year and September of 30 of the following year. Id. In a wrongful death action in which there are two or more claimants, the Maryland Legislature has made an exception to the cap on damages. In such cases, an award for non-economic damages may not exceed 150% ofthe adjusted $500,000 limit, regardless of the number of claimants who share in the award. Md. Code Ann., Cts. & Jud. Proc., S 11-108(b)(3)(ii). Accordingly, the total amount of non-economic damages recoverable in the actions for the wrongful death of Steven Linn and Lesley Nearman (if they were Maryland residents) would be $862,500 per decedent (5 year adjustment at $15,000 = $75,000 for a total of $575,000. 150% of$575,OOO = $862,500) Pennsylvania, on the other hand, has no cap on economic or non-economic damages and any attempt to do so, except for cases against the Commonwealth or a local government agency, would be unconstitutional. Article 3, S 18 of the Pennsylvania Constitution provides in relevant part: - 6 - '. . "The General Assembly may enact laws requiring the paYment by employers or employers and employees jointly of reasonable compensation for injuries to employees arising in the course of their emploYment... but in no other cases shall the General Assembly limit the amount to be recovered for injuries resulting in death, or for injuries to persons or property and in case of death from such injuries the right of action shall survive...". Pennsylvania has a well-established and "vital" interest in the wellbeing of survivors of citizens killed in automobile accidents. Parker v. State Farm Insurance, 543 F.Supp. 806 (E.D. Pa. 1982) (See, also, Neuman v. Corn Exchange Nat. Bank & Trust, 356 Pa. 442, 51 A.2d 759 (1947) (confirming the philosophy with respect to damages is full and complete compensation); Wagner v. York Hospital, 415 Pa.Super. 1, 608 A.2d 496 (1992) (injured party entitled to full compensation). With the framework of the above-cited caselaw in mind, the State of Maryland has no interest in limiting non-economic damages in this case. Plaintiffs are residents of the Commonwealth of Pennsylvania, and the Defendant is domiciled in the State of New York. Caps on non-economic damages are generally understood to be for the benefit of and to protect in-state defendants from paying damages beyond the level of the cap. No such interest is present here. In addition, both estates are being handled by the Orphans' Court in Pennsylvania. There is no question that Maryland law would not apply in this case. A Federal District Court in Pennsylvania, recognizing Pennsylvania's Constitutional prohibition against restricting damages in death cases, and applying the recent Third Circuit authority, Calhoun v. Yamaha Motor Corp., would not follow Maryland law on recoverable damages. - 7 - '. . " V VIM PROCEEDING Not to be overlooked, however, is the fact that we are not in actuality dealing with a negligence action in Federal District Court but rather an underinsured motorist arbitration. The USAA policy in question provides for stacked underinsured motorist coverage in the amount of $300,000.00 per/person and $500,000.00 per/accident for a maximum amount of coverage of $1,000,000.00. The UIM endorsement provides that the arbitration shall be conducted pursuant to the Pennsylvania Uniform Arbitration Act of 1980. pursuant to the policy, each party is required to select an arbitrator and the two arbitrators will then select a third or neutral arbitrator. The arbitration is required to take place in the county in which the covered person lives and "local rules of law as to procedure and evidence will apply". See UIM endorsement ~(b). The philosophy underlying underinsured motorist protection has been addressed frequently by the Pennsylvania courts. The stated public policy of the Commonwealth of Pennsylvania with respect to underinsured motorist protection is to establish a liberal compensatory scheme to protect motorists and to provide the greatest possible coverage to injured claimants. Burstein v. Prudential Property and Casualty, 742 A.2d 684 (Pa. Super. 1999); Danko v. Erie Insurance Exchange, 428 Pa. Super. 230, 630 A.2d 1219 (1993) affd 538 Pa. 572 649 A.2d 934 (1994). Underinsured motorist coverage protects persons who suffer injury arising out of the maintenance or use of a motor vehicle and are legally entitled to recover damages from owners or operators of underinsured motor vehicles, 75 Pa. C.S. S 1731 C (supp 1990). An underinsured - 8 - '. ' . , motor vehicle is one for which the limits of available liability insurance are insufficient to pay losses and damages. Id. S 1702 (9187) The liberal construction of the Underinsured Motorist Act is meant to protect the innocent victims of irresponsible drivers. Walls v. City of Pittsburgh, 292 Pa. Super 18, 436 A.2d 698 (1981). The stated goal of underinsured motorist benefits is to provide the "maximum feasible restoration" to the injured party. McMullin v. Dallago, 353 Pa. Super 527,510 A.2d 787 (1986). Y! VERDICT POTENTIAL - EST ATE CLAIMS At the outset, it is conceded that finding a parallel or similar set of circumstances where both parents, earning high incomes, were killed in the presence of their two young children is difficult. However, guidance can be found with the Court of Appeals of Texas which addressed the reasonableness of damages in a similar case. In The Atchison, Topeka and Santa Fe Railway Co. v. Cruz, et aI., 9 S.W.3d 173 (1999 Tex. App.) LEXIS 9655, both parents were killed when the car they were in was struck by a train operated by the Defendants. The Appellees, including the three children of the decedents, were awarded $16.5 Million in compensatory damages and $44 Million in punitive damages. The court reversed the award of punitive damages but upheld the compensatory damages. The court initially observed that wrongful death cases are one of the rare types of cases' from which mental anguish damages may be naturally expected. After reviewing awards from other cases, the court upheld the compensatory damages for loss of companionship and mental anguish. The oldest child, age 17, was awarded $850,000.00 for loss of companionship and - 9 - .. ' " society; $850,000.00 for mental anguish for the death of his mother and $850,000.00 for the death of his father. April, age 12, was awarded $1,051,000.00 for loss of companionship and society; $1,051,000.00 for mental anguish for the loss of her father and $1,260,000.00 for mental anguish for the loss of her mother. Jason, the youngest, age 7, was awarded $1,250,000.00 for loss of companionship and society of his father; $1,625,000.00 for mental anguish for the loss of his father and $1,500,000.00 for the loss of companionship and society for the loss of his mother. In affirming these awards the Texas Court of Appeals held: "This Court cannot precisely determine what factors the jury used to corne to their decision, but these amounts, while large, are reasonable compensation for children who have lost the company of their parents and the comfort of their close-knit family for the rest of their lives. Also, it should be kept in mind that each parent was a separate and discrete loss for each child." The Atchison. Topeka and Santa Fe Railwav Co., Id., 202. In Pennsylvania, a $3 Million settlement was reached for the death of a 48-year-old father of two who worked as a business manager for a School District. (Fink v. Fox, C.P. Alleg. Cty. No. G.D. 00-7859, attached hereto as Exhibit "A"). In Tulewicz v. Southeastern Penns Ivania Trans ortation Authorit , 529 Pa. 584, 588 A.2d 483 (Pa. 1991), the Pennsylvania Supreme Court upheld an award of $2,500,000.00 for the wrongful death of a 47-year-old mother, whose economic damages, according to expert testimony, was $356,929.00. Quoting a case from the 1800s, the Supreme Court remarked: "The frugality, industry, usefulness, attention, and tender solicitude of a wife and the mother of children, surely make her services greater than those of an ordinary servant, and therefore worth more. These elements are not to be excluded from the consideration of a jury in making a mere money estimate of value." - 10 - .. ' " Id., 529 Pa. At 587. (See Tulewicz attached hereto as Exhibit "B") The cases from Pennsylvania demonstrate that even when dealing with damages for the death of one person and especially a parent, verdicts are high. When both parents are killed, verdicts are naturally much higher. For example, a jury in Lancaster County, Pennsylvania awarded $8,200,000.00 for the death of a father and mother and six-month-old child. (Attached hereto as Exhibit "C") VII INDIVIDUAL CLAIMS OF ANDREW AND DEENA LINN Pennsylvania law allows both Andrew and Deena to file a separate claim for infliction of emotional distress. They need only establish that they were located near the scene of the accident, that emotional distress resulted from contemporaneous observance of the accident and that they were closely related to the victims. Sinn v. Burd, 486 Pa. 146,404 A.2d 672 (1979). Both Andrew and Deena were alert and oriented as they crawled from the rear of their demolished vehicle. Their parents were trapped and crushed in the front seat. (Attached as Exhibit "D" are photographs depicting what the children witnessed). While graphic, the photographs are admissible to support Andrew and Deena's separate and substantial claims for emotional distress. Andrew and Deena are covered persons under the USAA policy (UIM Endorsement (a)(l)). Under the policy, each decedent and each child is a separate person (see Limit of Liability (a)(1)). The available limits are $300,000.00 for each person and $500,000.00 for each accident, stacked to a maximum cap of $1 Million in this case. - 11 - ~ ' " VIII. DAMAGES RECOVERABLE BY THE EST ATE - Under Pennsylvania law, recoverable damages are measured under two distinct provisions, the Wrongful Death Act, 42 Pa. C.S.A. 98301 and the Survival Act, 42 Pa. C.S.A. 98302. In addition to the normal economic and non-economic damages suffered by the estate (see economic expert reports, attached as Exhibits "E" and "F"), Pennsylvania also allows the decedents to recover for pre-impact fright and mental suffering traceable to the peril in which the defendant's negligence placed them. Potere v. City of Philadelohia, 380 Pa. 581, 589, 1112 A.2d 100, 104 (1955); Niederman v. Brodsky, 436 Pa. 401, 413, 261 A.2d 84, 90 (1970); IN RE: Consolidated Coal Co., 296 F.Supp. 837 (W.D. Pa. 1969). Thus, in light of the facts as we know them to exist, the Estates of Steven Linn and Lesley Nearman would have a valid claim to recover damages for pre-impact fright, under the Pennsylvania Survival Act. Additionally, Pennsylvania allows the decedents' children to recover damages for the loss of care, training, advice, guidance and education. See Pa. SSJI (Civ) 6.10 and Subcommittee Note, attached hereto as Exhibit "G". The economic loss alone for the Estate of Lesley Nearman is between $621,870.00 to $684,929.00 and for Steven D. Linn, $1,714,703.00 to $2,042,780.00. The non-economic damages are expected to be at least $1,000,000.00 for each estate. - 12 - '. ' , -, !X CONCLUSION At the conclusion of the underinsured motorist arbitration, three experienced trial lawyers, sitting as arbitrators and applying Pennsylvania law, will render a fair but significant award in this case. It is almost a certainty that the total award, including the damages suffered by the two separate estates, as well as the individual claims of Andrew and Deena, will exceed the amount received from Travelers and the available policy limits ofUSAA. Numerous witnesses will testify on behalf of Steven and Lesley and relate the devastating impact their deaths had on their two young children and how it has tom their family apart (Attached hereto and marked as Exhibit "H" are photographs depicting the family). Andrew and Deena will never see their mother or father's face, wiil never hear their voice and will never feel their touch. The last memory of their parents is when they looked back, after somehow crawling from the remains of the family vehicle. The arbitrators will understand that the amount that they actually award will not be the net amount received by the children. It is therefor with the firmest conviction that I believe the available policy limits of$l Million should be tendered in this case. However, ifUSAA makes a prompt settlement offer of $800,000.00 and waives its subrogation claim (approximately $30,000.00), I will recommend to my clients that they sign a full release. I understand that there are issues which need to be examined and resolved by USAA. I frankly welcome such a review and analysis. If USAA finds the proposal acceptable, please respond within 30 days. If unacceptable, I am prepared to aggressively pursue this claim until Andrew and Deena Linn obtain the justice they so deserve. - 13 - ~.'" ' .... usAA* USAA CASUALTY INSUaANCE COMPANY 5800 Northampton Blvd., Norfolk, VA 23502-5514 DAVID DowLING, ESQ. PO BOX 11.46 HARRISBURG PA 11101-0000 l-1ay 21, 2002 Policyholder: steven D. Linn ~eference Number: 1500961-7103-14-3232 Date Of LoSS: september 21, 2001 LoSS Location: parkton, MarYland ~our client: Est. of Linn, et. Dear David: This confirms our 5/17/01 telephone conversation ~here you accepted a structured settlement of all claims with a present value of $500,000. This pertains to all of your clients. all claims combined. I have asked the Rinqler Associates representative, Tom Stockett, to contact you. He can alsO coordinate all structured settlements, includinq the one from The Travelers. Thank you. SincerelY. ~iJ~ ~erry W. wier. SCLA Senior Casua1ty Examiner Injury Unit 1 phone: 1 800 833 7381 ~X 34888 Fax phone: 757 893-4704 1500961 _ 14 _ MD - 09/21/01 - 3232 . 5 - P200 .--.....----- ** TOTAL PAGE.01 ** '" .v j,- -f'" ... .,. I I I I I I I I I. I THE CENTER FOR FORENSIC ECONOMIC STUDIES Jerome M. Staller, Ph.D. Bernard R. Siskin, Ph.D. Samuel J. Kursh, D.B.A. Leonard A. Cupingood, Ph.D. David W. Griffin, Ph.D. Brian P. Sullivan, Ph.D. Edward A. Friedman, Ph.D. Susanne Shay, Ph.D. Joe Trippi, Ph.D. Charles L. Sodikoff, Ph.D. David J. Bernstein, Ph.D. Stephanie Thomas, Ph.D. Brett A. Margolin, Ph.D. Assessment of Economic Loss in the Matter of The Estate of Steven Linn v. Triple R Produce This report is intended for the use of counsel in the instant matter. Any other transmission, copy, or utilization of this report or material contained herein is prohibited without the written consent of the Center for Forensic Economic Studies, Prepared and submitted by: ~~ Jerome M. Staller, Ph.D. ~~ Samuel 1. Kursh, D.B.A. ;;~I/~ Brian P. Sullivan, Ph.D. ~~ Stephanie R. Thomas, Ph.D. January 24, 2002 1608 WALNUT STREET, SUITE 1200, PHILADELPHIA, PENNSYLVANIA 19103 (215) 546-5600 100 PARK AVENUE, SUITE 1600, NEW YORK, NEW YORK 10017 (212) 873-5855 2201 "N" STREET. N.W., SUITE 12, WASIlINGTON, D.C. 20037 (202) 530-8808 cf\:s@cf\:s.\:om www.cf\:s.\:om FAX (215) 732-8158 ., - 'Ii 'I' ~, .- ~ I =J1 Assessment of Economic Loss in the Marter of The Estate of Steven Linn v. Triple R Produce ~t d' -, --. Ill; II . . . I . ~~\~':j1 - ':.'~;~,~. January 2002 Introduction This report assesses the economic loss as a result of the death of Steven Linn on September 21, 2001. The economic loss consists of lost earnings, pension benefits, health benefits, employer contributions into a thrift savings plan, and the value of lost household services. Background Steven Linn was born on March 24, 1951. AUhe time of his death, he was 50.5 years of age and employed by the Federal Communications Commission (FCC) as a Supervisory Electronics Engineer. He had been a government employee since March 16, 1975. Mr. Linn had a Bachelors of Science in Electrical Engineering with a number of professional licenses. Mr. Linn is survived by his two children, Andrew (1/21/88) and Deena (12/19/91). His residence was in Camp Hill, Pennsylvania. This report has been prepared for the use of counsel in the instant matter. Any other transmission, copy, or utilization of this report or material contained herein is prohibited without the written consent of the Center for Forensic Economic Studies. 2 -f. f ~J F ~ .~.~ ,,;J ~ ~ ~." \i~~' I i."..', ~<:_. Assumptions The following assumptions were made in estimating the economic loss: I) W orklife and Life Expectancy We offer two estimates ofworklife expectancy. According to the 2001 Federal Personnel Guide, federal employees can retire with full retirement benefits at age 62. Therefore, in the first estimate, we have assumed that the decedent would have worked until age 62. In the second estimate, we have assumed that Mr. Linn would have worked continuously until age 65. We note that according to Worklife Estimates: Effects of Race and Education (U.S. Department of Labor, 1986), the decedent had a worklife expectancy until age 64.7. His life expectancy, calculated from his age on the date of his death, was until age 77.9 in the year 2029 (Anderson RN. United States Life Tables. 1998. National Vital Statistics Reports; vol 48 no. 18. Hyattsville, Maryland: National Center for Health Statistics. 2001). Lost Earnines 2) Base of Earnings According to a December 17, 2001 letter from the Federal Communications Commission, at the time ofhi~ death Mr. Linn was classified as a GS-14, step 9, earning $92,429 annually. The letter also indicates that the decedent was being considered for a promotion which, would have resulted LTJ. a grade increase to GS-15, step 6. According to Arthur Curths, Senior Policy Advisor-Human Resources Management with the FCC, Mr. Linn would have received a scheduled salary increase to $96,608 on January 13,2002. Mr. Curths further states that the decedent would have received a step increase to GS-14, step 10 on June 14,2004. According to the 2002 General Schedule, GS-14, step 10 employees are currently paid $99,150. 3 ). '. ~ .... ~ -'!!II:; j ~~. . ~ :J E. ~J We have provided two estimates oflost earnings. In each estimate we have assumed that the decedent would have earned $92, 429 annually for the remainder of 2001 and would have received his scheduled increase to $96,608 on January 13,2002. In the first estimate, we have assumed that Mr. Linn would have continued as a OS-14 until retirement, receiving his scheduled step increase to OS-14, step 10 on June 14,2004, earning $99,150 (2002 dollars). In the second estimate, we have assumed that the decedent would have been promoted to a OS-IS, step 6, on January 1, 2003. According to the 2002 Oeneral Schedule, OS-IS, step 6 employees currently earn $104,669. In addition, we have assumed that the decedent would have received scheduled step increases until retirement. The dates of the scheduled step increases and their current annual salaries, according to the 2002 General Schedule and the 2001 Federal Personnel Guide. are outlined in the table below: GS-15 Scheduled Step Increases Date Salary 1/1/05 $107,660 1/1/08 $110,651 1/1/11 $113,642 1/1/14 $116,633 3) Future Orowth of Earnings The decision of the Pennsylvania Supreme Court in Kaczkowski v. Bolubasz established guidelines whereby inflationary increases are assumed to be offset by the discount rate used to reduce future earnings to their present value. Accordingly, we have employed this total offset method to estimate future earnings. 4 - i:?: -' '. ."," !: -, ,;) l ; ~I "J I .~_i .,.~ ~::,~.~~'.~ -:" 4) Personal Maintenance Expenditures In our analysis, we have reduced our estimate of lost earnings in order to reflect the expenditures which the decedent would have incurred for his own personal maintenance. Studies of personal consumption show that the percentage of income allocated to such expenditures depends on household size and income level. Using data from the Consumer Expenditure Survey. 1998-99 (CEX) (U.S. Department of Labor, Bureau of Labor Statistics), we have deducted percentages ranging from 10.3% to 46.5% from the decedent's expected annual earnings to account for these expenditures. 5) Fringe Benefits Pension Benefits Mr. Linn was enrolled in the Federal Employees Retirement System (FERS). According to the 2001 Federal Personnel Guide, the basic annuity formula is as follows: High 3 Y ears Average Salary x 1.1 % x Number of Years of Service Using the above formula and assuming GS-14 earnings, Mr. Linn's annual lost pension amounts to $41,467 and $44,738 per year assuming retirement ages of 62 and 65, respectively. Assuming GS-15 earnings, the annual lost pension is $47,110 and $52,177 per year assuming retirement ages of 62 and 65, respectively. We have deducted 0.8% from his earnings as outlined in the 2001 Federal Personnel Guide as the cost to participate in the retirement system. According to the 2001 Federal Personnel Guide, after retirement, benefits are adjusted for increases in the cost of living as measured by the Consumer Price Index (CPI). These 5 -~i$;;i.f~~.~': ~:;. - ~"'~:;'~":: . I~ I (I ~ -< r . ,-- 1.' ~ adjustments equal the rate of increase in the CPI, less 1 %. Therefore, we discount retirement benefits after age 62 by using a 1 % net discount rate. Thrift Savings Plan According to the "Thrift Savings Plan Election Form," Mr. Linn elected to contribute 5% to this fund. FERS matches employee contributions up to 5% of earnings, according to the 2001 Federal Personnel Guide. Therefore we have valued lost thrift savings plan contributions at 5% of lost earnings for both GS-14 and GS-15 estimates. Assuming GS-14 earnings, the lost contribution amounts to $56,628 and $71,500 assuming retirement at ages 62 and 65, respectively. Lost contributions for GS-15 earnings amounts to $61,979 and $79,358 for retirement at ages 62 and 65, respectively. Health Benefits The decedent received health benefits through his employer which covered his wife and two children. With the passing of his wife, lost health benefits are only calculated for the two surviving dependents. In order to value the full replacement cost of health care coverage we have utilized current rates from Blue Cross/ Blue Shield of Camp Hill, Pennsylvania. We have valued the cost of coverage for children only, $3,0091 per year, through the 22nd birthday of the youngest child, December 19, 2013. After 2002 the cost of health benefits has been assumed to grow at an annual rate of 2.59%. This rate is equal to the quotient of the average annual change in the medical care component of the Consumer Price Index between 1980 and 2000 and the average annual change 1 The cost of replacement health care for the children is valued as the difference between the cost of "single adult and children" and "single adult" coverage. This figure is then reduced by the contribution made by Mr. Linn. 6 in the overall Consumer Price Index for the same time period (Economic Report of the President, ~ ~:f.. ~'~\ February 2001). ~~ r [ [ 6) Household Services A study by Elizabeth S. Wehle of the National Bureau of Economic Research, based on studies by Cornell University and the University of Michigan, showed that the time spent by adults in household activities depends on 1) their employment status, 2) the presence or absence of children in the home, and 3) the age of the youngest child. Results ofthis study show a single, employed male with two children spends 15.3 hours per week. The same man with only one child performs 13.7 hours per week. To estimate the value of lost household services, we have employed the appropriate rates from this study. This time has been valued to the decedent's age 62.74, the youngest child's 22nd birthday, at the average wage in the private, non-farm sector of the economy (Economic Report of the President, February 2001). Future growth is estimated using the total offset method as previously discussed. 7 [ .:- ~ Tables Tables 1 and 2 show lost earnings assuming GS-14 earnings and retirement at ages 62 and 65, respectively. . Tables 3 and 4 show lost earnings assuming GS-15 earnings and retirement at ages 62 ';7-' and 65, respectively. ~.c::._ .g~i~,.;~,> " Tables 5 and 6 shows lost pension benefits assuming GS-14 earnings and retirement at ages 62 and 65, respectively. Tables 7 and 8 shows lost pension benefits assuming GS-15 earnings and retirement at ages 62 and 65, respectively. Table 9 shows the cost of replacement health benefits to the youngest child's age 22. Table 10 shows the value oflost household services to the youngest child's age 22. Summary: As outlined in the Summary Tables, the total economic loss ranges from $1,714,703 to $2,042,780. 8 Summary Tables ~ ~."'~... (8l.:::.:'~2.. Steven D. Linn Economic Loss Assuming GS-14 Earnings Retirement Age 62 65 Earnings $1,132,553 $1,430,003 Pension Benefits 612,845 544,577 Health Benefits 42,228 42,228 Household Services 124,407 124,407 Thrift Savings Plan Loss 56,628 71,500 less: Pension Contributions 9,060 11,440 Maintenance Expenditures 244,898 383,094 Total Economic Loss $1,714,703 $1,818,181 Economic Loss Assuming GS-15 Earnings Retirement Age 62 65 Earnings $1,239,571 $1,587,155 Pension Benefits 694,637 633,298 Health Benefits 42,228 42,228 Household Services 124,407 124,407 Thrift Savings Plan Loss 61,979 79,358 less: Pension Contributions 9,917 12,697 Maintenance Expenditures 259,868 410,969 Total Economic Loss $1,893,037 $2,042,780 9 = ~J. ~:,';~~ -- :.::.~~ -;'~'~. r 1\...... ~ Steven Linn The Value of GS-14 Earnings Assuming Retirement at Age 62 Year Age 2001 50 2002 51 2003 52 2004 53 2005 54 2006 55 2007 56 2008 57 2009 58 2010 59 2011 60 2012 61 2013 62 Summary - Table 1 Past Estimate Maintenance Net Future Estimate Maintenance Net Total Estimate Maintenance Net Earnings Estimate 25,883 96,441 96,608 98,006 99,150 99,150 99,150 99,150 99,150 99,150 99,150 99,150 22,415 122,324 12,416 109,908 1,010,229 232,482 777,747 1,132,553 244,898 887,655 Table 1 10 - Steven Linn Table 2 - The Value ofGS-14 Earnings .j Assuming Retirement at Age 65 :i ,'A - Earnings Year Age Estimate ~ 2001 50 25,883 ~ 2002 51 96,441 ... 2003 52 96,608 2004 53 98,006 "~ 2005 54 99,150 - 2006 5S 99,150 ~~ 2007 56 99,150 -~ 2008 57 99,150 - 2009 58 99,150 '- i 2010 59 99,150 . 2011 60 99,150 [ 2012 61 99,150 '! 2013 62 99,150 i 2014 63 99,150 2015 64 99,150 2016 6S 22,415 Summary - Table 2 Past Estimate 122,324 Maintenance 12,416 Net 109,908 Future Estimate 1,307,679 Maintenance 370,678 Net 937,001 Total Estimate 1,430,003 Maintenance 383,094 Net 1,046,909 11 =ii';' ~!;,. ~~r:' ~;;'~ ~ Steven Linn =""" The Value of GS-15 Earnings Assuming Retirement at Age 62 .... 'rt ~..:....:.:.~ .-,~,. ~,,;. -,- '.J i ~; E I [ .. [ - Year Age 2001 50 2002 51 2003 52 2004 53 2005 54 2006 55 2007 56 2008 57 2009 58 2010 59 2011 60 2012 61 2013 62 Summary - Table 3 Past Estimate Maintenance Net Future Estimate Maintenance Net Total Estimate Maintenance Net Earnings Estimate 25,883 96,441 104,669 104,669 107,660 107,660 107,660 110,651 110,651 110,651 113,642 113,642 25,692 122,324 12,416 109,908 1,117,247 247,452 869,795 1,239,571 259,868 979,703 12 Table 3 Steven Linn .J;~~ ~: The Value of GS-15 Earnings Assuming Retirement at Age 65 .,............. It.. [' - Ir f:-: .. ~. Year Age 2001 50 2002 51 2003 52 2004 53 2005 54 2006 55 2007 56 2008 57 2009 58 2010 59 2011 60 2012 61 2013 62 2014 63 2015 64 2016 65 Summary - Table 4 Past Estimate Maintenance Net Future Estimate Maintenance Net Total Estimate Maintenance Net Earnings Estimate 25,883 96,441 104,669 104,669 107,660 107,660 107,660 110,651 110,651 110,651 113,642 113,642 113,642 116,633 116,633 26,368 122,324 12,416 109,908 1,464,831 398,553 1,066,279 1,587,155 410,969 1,176,186 Table 4 13 Steven Linn . Pension Benefits Assuming WorkIife to Age 62 and GS 14 Earnings I I I t 7~~'~.~ ',;,i, t. :/:-~ II.".:. . " , ' ~_"- :t . ,~,~i, \.,. . c:-. Year Age 2013 62 2014 63 2015 64 2016 65 2017 66 2018 67 2019 68 2020 69 2021 70 2022 71 2023 72 2024 73 2025 74 2026 75 2027 76 2028 77 2029 78 Summary - Table 5 Total Benefits Pension Benefits 31,930 41,057 40,652 40,250 39,853 39,459 39,069 38,683 38,301 37,922 37,548 37,177 36,809 36,446 36,085 35,729 5,875 612,845 1.< ~i:' ~".,~ I~~; #,:........... ~ '. I"'.','. .S i< I..:.........;... .,.~ I.'...;:.... '~~'i" Ii.........'......... ~-:. ~ r:, I i I it Table 5 14 ~~~:;;,..:<'''" --~:,:(,:, :E . .'~ ~'7";" ,,;;:~7 i"' Y ~'E' ~: ~ Steven Linn ~t;'< Pension Benefits Assuming Worklife to Age 65 and GS 14 Earnings 1'1. ,}':,;.'Y' 1.,,~ .. ,-.i._'-:'.:! i~~P7-i _'t~_.,,,,._.,_,",. "~~;!ff~' Year Age 2016 65 2017 66 2018 67 2019 68 2020 69 2021 70 2022 71 2023 72 2024 73 2025 74 2026 75 2027 76 2028 77 2029 78 Summary - Table 6 i,~;~":~" ." '.i'." ,', "'," t ~!"'" Total Benefits 544,577 Pension Benefits 34,449 44,296 43,858 43,425 42,996 42,571 42,151 41,734 41,322 40,914 40,509 40,109 39,713 6,530 Table 6 15 ~,J ~ ,. ~ '-" Steven Linn o. 1 ,."i;J ~o".. .~,. Pension Benefits Assuming Worklife to Age 62 and GS 15 Earnings Pension Benefits 36,276 46,645 46,184 45,728 45,276 44,829 44,386 43,947 43,513 43,083 42,657 42,236 41,818 41,405 40,996 40,591 5,067 Year Age 2013 62 2014 63 2015 64 2016 65 2017 66 2018 67 2019 68 2020 69 2021 70 2022 71 2023 72 2024 73 2025 74 2026 75 2027 76 2028 77 2029 78 Summary - Table 7 Total Benefits 694,637 Table 7 16 ~~~,:;\!.? _;;!':"l' I",:, :;.~;\;, ;~ I~~. .'\".'. d.i ~"~~, r.SI:-...;..--...-........~:.:....;.... ,.-1.i ~ It! a; t~ ,.: Steven Linn Pension Benefits Assuming Worklife to Age 65 and GS 15 Earnings Year Age 2016 65 2017 66 2018 67 2019 68 2020 69 2021 70 2022 71 2023 72 2024 73 2025 74 2026 75 2027 76 2028 77 2029 78 Summary - Table 8 Total Benefit 633,298 Pension Benefit 40,177 51,662 51,151 50,646 50,146 49,650 49,160 48,674 48,193 47,717 47,245 46,779 46,316 5,782 Table 8 17 Steven Linn Table 9 L Health Benefits . ,.. ",!~.\'~1,' ::.(~~"\ Health Year Age Benefit 2001 50 810 2002 51 3,009 2003 52 3,087 2004 53 3,167 2005 54 3,248 2006 55 3,332 2007 56 3,419 2008 57 3,507 2009 58 3,598 2010 59 3,691 2011 60 3,786 2012 61 3,884 2013 62 3,690 Summary - Table 9 Past Benefit 3,819 Future Benefit 38,409 Total Benefit 42,228 \, 18 ~.,-_.........~....;..;~~;,:;;,.;;.~;;." "," .~~:L,i:~'~a5~li~ Steven Linn The Value of Lost Household Services To age 58.74 Year Age 2001 50 2002 51 2003 52 2004 53 2005 54 2006 55 2007 56 2008 57 2009 58 2010 59 2011 60 2012 61 2013 62 Summary - Table 10 Past Services Future Services Total Services Household Services 3,061 10,932 10,932 10,932 10,932 9,853 9,784 9,784 9,784 9,784 9,784 9,784 9,061 13,993 110,414 124,407 Table 10 19 .- iY___ ,- E::;; - . . . I I ..;':t . . ~;-" . . . I, I I THE CENTER FOR FORENSIC ECONOMIC STUDIES Jerome M. Staller, Ph.D. Bernard R. Siskin, Ph.D. Samuel 1. Kursh, D.B.A. Leonard A. Cupingood. Ph.D. David W. Griffin, Ph.D. Brian P. Sullivan, Ph.D. Edward A. Friedman, Ph.D. Susanne Shay. Ph.D. Joe Trippi. Ph.D. Charles L. Sodikoff, Ph.D. David J. Bernstein. Ph.D. Stephanie Thomas. Ph.D. Brett A. Margolin. Ph.D. Assessment of Economic Loss in the Matter of The Estate of Lesley E. Nearman v. Triple R Produce This report is intended for the use of counsel in the instant matter. Any other transmission, copy, or utilization of this report or material contained herein is prohibited without the written consent of the Center for Forensic Economic Studies. Prepared and submitted by: ~~. Jerome M. Staller, Ph.D. ~~ Samuel J. Kursh, D.B.A. ;;~ I f~ Brian P. Sullivan, Ph.D. ~~ Stephanie R. Thomas, Ph.D. January 11, 2002 1608 WALNUT STREET. SUITE 1200. PHILADELPHIA. PENNSYLVANIA 19103 (215) 546-5600 100 PARK AVENUE. SUITE 1600. NEW YORK. NEW YORK 10017 (212) 873-5855 2201 "N" STREET. N.W" SUITE 12, WASHINGTON, D.C. 20037 (202) 530-8808 cfcs@cfcs.com www.cfcs.com FAX (215) 732-8158 . ' -?F 1"'--<::.' - . :~.;,:~-,' ...... . ~" I ~.' '." ~<~ 1\.".......'. ..... ~; .'.:,'/: " ..;.i, ' .~"~. , . Assessment of Economic Loss in the Matter of The Estate of Lesley E. Nearman v. Triple R Produce January 2002 Introduction This report assesses the economic loss as a result of the death of Lesley N earman on September 21, 2001. The economic loss consists of lost earnings, pension benefits, and the value of lost household services. Back~round Lesley Nearman was born on April 2, 1957. At the time of her death, she was 44.5 years of age and about to start employment with the Pennsylvania Association of Child Care Agencies as a Developmental Specialist. She was scheduled to begin working with this agency on September 24, 2001. Ms. Nearman earned a Masters in Public Administration. Ms. Nearman is survived by her 2 children, Deena (DOB 12/19/91) and Andrew (DOB 1/21/88). Her residence was in Camp Hill, Pennsylvania. This report has been prepared for the use of counsel in the instant matter. Any other transmission, copy, or utilization of this report or material contained herein is prohibited without the written consent of the Center for Forensic Economic Studies. 2 ~i -t~~~~..,~ ., r~~~-[~;: ~... ~<' ~. .r" ~.~lr.'::"-:,,, ..1 I ."', . .'. ..,1 . II ". ~:~~~,f:;'~:'. ~.I._ t. ' I: Assumptions The following assumptions were made in estimating the economic loss: 1) W orklife and Life Expectancy We offer two estimates ofworklife expectancy. The first estimate is based upon statistical worklife data. According to Worklife Estimates: Effects of Race and Education (U.S. Department of Labor, 1986), the decedent had a worklife expectancy until age 63.7. In the second estimate, we have assumed that the decedent would have worked continuously until age 65. Her life expectancy, calculated from her age on the date of her death, was until age 81.6 in the year 2038 (Anderson RN. United States life tables, 1998. National Vital Statistics Reports; vol. 48 no. 18. Hyattsville, Maryland: National Center for Health Statistics. 2001). Earnin~ Capacity 2) Base of Earnings As mentioned previously, Ms. Neannan was to begin working on September 24,2001 with the Pennsylvania association of Child Care Agencies as a Developmental Specialist. According to Terry Casey, the Executive Director of the agency, the decedent was to start on a part-time basis working 30 hours a week. In addition, it was the decedent's intent to move to full-time employment within a year. Ms. Casey notes that the decedent's starting salary in this position was $2,340 per month, or $28,080 per year. Assuming full-time employment (40 hours per week), this projects to $39,000 per year. We have valued lost earnings assuming the decedent would have started at the $28,080 figure and progressed to the $39,000 figure by January 1,2003. 3 I, I I',ii" .;,' ~";:;,,,~. ",I. I '.i; ", ;.;;~;\~? ."t" ,,' .............. ..~... p:.. ,.- }:.~': <f~,,,, ~~;;I: I I 3) Growth of Earnings Past Growth To estimate past earnings growth, we have been guided by the Compensation Per Hour Index (Economic Report ofthe President, February 2001), a measure ofthe average annual rates of change in compensation for workers in the private, non-farm sector of the economy. Future Growth The decision of the Pennsylvania Supreme Court in Kaczkowski v. Bo1ubasz recognized that earnings grow over time because of inflation and productivity increases. The court established guidelines whereby inflationary increases are assumed to be offset by the discount rate used to reduce future earnings to their present value, leaving productivity growth as the measure of earnings growth. We offer two estimates of productivity growth. In our first estimate, we have assumed that productivity growth is zero. That is, we have employed the total offset method whereby future increases in earnings are assumed to be totally offset by the discount rate. In our second estimate, we have assumed that productivity growth is equal to 1.02% per year. This rate is equal to the average annual rate of growth in the "Real Compensation per Hour Index" pertaining to workers in the private non-farm sector of the US economy from 1980 to 2000 (Economic Report of the President, February 2001). This rate was used to increase the future earnings projections through age 55. After age 55, we have employed the total offset method. 4 ''i'i'';o; -,''ilf,''; , ~f:'.1 i\f ~8tr': +fj: -~~ '. . ' 4) Personal Maintenance Expenditures In our analysis, we have reduced our estimate of lost earnings in order to reflect the expenditures which the decedent would have incurred for her own personal maintenance. .I Studies of personal consumption show that the percentage of income allocated to such expenditures depends on household size and income level. Using data from the Consumer ~ ,,' Expenditure Survey. 1998-99 (CEX) (U.S. Department of Labor, Bureau of Labor Statistics), we ii . ~ ;1 have deducted percentages ranging from 15.5% to 69.2% from the decedent's expected annual L ! I - it:;; ~, ," earnings to account for these expenditures and assume the youngest child will be dependant until age 21. ~, ~. F ! 5) Pension Benefits t According to a study conducted by the U.S. Department of Labor, workers in the U.S. . Mi, economy receive pension benefits equal, on average, to 4.1 % of annual earnings (Employer ~.;,~"~' S(~','. Costs for Employee Compensation - March 2001, Bureau of Labor Statistics). We have B' employed this rate in projecting lost pension benefits. .."., ..,,' . ,'.-" 6) Household Services It is our understanding that Ms. Nearman shared the responsibilities and duties of the household. We have been advised that Ms. Nearman cooked and transported the children to and from various activities Data from a time use study conducted by John Robinson indicates that the number of --t,; ~'hours an individual spends performing household services depends on 1) their employment _,status, 2) the presence or absence of dependents in the household, and 3) the age of the youngest ~t. 5 - ~ .;- .- i~ k~ '~:; ~.:.:.- ,.- ~ . - . . I I I I dependent (Robinson, John, Americans' Use of Time. 1985 (computer file), second ICPSR version, College Park, MD: University of Maryland, Survey Research Center [producer], 1992, Ann Arbor, MI: Inter-University Consortium for Political and Social Research [distributor], 1997). Results of this study show that an employed non-married woman with dependent children spends 18.82 hours per week performing household services. After her children reach leave the household, this same woman will spend 12.97 hours per week performing household servIces. To estimate the value of lost household services, we have employed the above rate from this study. The time has been valued to the decedent's age 55.7 (the youngest child's 21st birthday) at the average wage in the private, non-farm sector of the economy. To estimate past growth, we have been guided by the annual changes in the average hourly earnings for workers in the private, non-farm sector of the economy (Economic Report of the President. February 2001). We have employed the total offset method to estimate the value of future household services. 6 . . Tables Tables 1 and 2 show lost earnings and pension benefits assuming 0% productivity growth and retirement at ages 63.7 and 65, respectively. Tables 3 and 4 show lost earnings and pension benefits assuming 1.02% productivity growth and retirement at ages 63.7 and 65, respectively. Table 5 shows the value oflost household services through age 55.7. .;.: Summary == 'iiiiI ,.. ~ c& .]ii '. ;' =" ~ III I @:i; As outlined in the Summary Tables, the total economic loss ranges from $621,870 to $684,929. 7 l.:' ~~. ;~;, Lesley Nearman Table 1 Earnings and Pension Benefits Assuming 0% Productivity Growth and Worklife to Age 63.7 Expected Year Age Earnings i. 2001 44 7,582 -, ,Ii tl~; 2002 45 29,457 _"rJ_ 2003 46 39,000 2004 47 39,000 2005 48 39,000 2006 49 39,000 2007 50 39,000 2008 51 39,000 2009 52 39,000 2010 53 39,000 2011 54 39,000 2012 55 39,000 2013 56 39,000 2014 57 39,000 2015 58 39,000 2016 59 39,000 2017 60 39,000 2018 61 39,000 2019 62 39,000 2020 63 37,120 Summary - Table 1 Past Earnings 37,039 Maintenance 6,874 Net 30,165 Future Earnings 700,120 Maintenance 297,782 Net 402,338 Total Earnings 737,159 Maintenance 304,657 Net 432,502 Pension Benefits 30,224 Total 462,726 8 . . )ft... , "." ii+.., ~~,*:~:,~ il.': ~.. _k:' 'f;~ . -;:';; ~ f!i-"~ :t.. Lesley Nearman Earnings and Pension Benefits Assuming 0% Productivity Growth and Worklife to Age 65 Year Age 2001 44 2002 45 2003 46 2004 47 2005 48 2006 49 2007 50 2008 51 2009 52 2010 53 2011 54 2012 55 2013 56 2014 57 2015 58 2016 59 2017 60 2018 61 2019 62 2020 63 2021 64 2022 65 Summary - Table 2 Past Earnings Maintenance Net Future Earnings Maintenance Net Total Earnings Maintenance Net Pension Benefits Total Expected Earnings 7,582 29,457 39,000 39,000 39,000 39,000 39,000 39,000 39,000 39,000 39,000 39,000 39,000 39,000 39,000 39,000 39,000 39,000 39,000 39,000 39,000 9,821 37,039 6,874 30,165 750,821 332,862 417,959 787,860 339,737 448,123 32,302 480,425 Table 2 9 Lesley Nearman Earnings and Pension Benefits Assuming 1.02% Productivity Growth and Worklife to Age 63.7 iG.' ~'.. ~" IiG: ,,' ~'.':"........-~., ii;J- ." - [, I I [ ~ "[7'. r&..' t. . - I" . Year Age 2001 44 2002 45 2003 46 2004 47 2005 48 2006 49 2007 50 2008 51 2009 52 2010 53 2011 54 2012 55 2013 56 2014 57 2015 58 2016 59 2017 60 2018 61 2019 62 2020 63 Summary - Table 3 Past Earnings Maintenance Net Future Earnings Maintenance Net Total Earnings Maintenance Net Pension Benefits Total Expected Earnings 7,582 29,457 39,398 39,800 40,206 40,616 41,030 41,448 41,871 42,298 42,730 43,166 43,166 43,166 43,166 43,166 43,166 43,166 43,166 41,084 37,039 6,874 30,165 755,809 313,936 441,873 792,848 320,811 472,037 32,507 504,544 10 Table 3 . ' ~ Lesley Nearman Table 4 ... Earnings and Pension Benefits Assuming 1.02% Productivity Growth and Worklife to Age 65 < Expected ... Year Age Earnings 2001 44 7,582 e 2002 45 29,457 t 2003 46 39,398 - 2004 47 39,800 [ 2005 48 40,206 2006 49 40,616 2007 50 41,030 [ 2008 51 41,448 2009 52 41,871 2010 53 42,298 [ 2011 54 42,730 2012 55 43,166 2013 56 43,166 2014 57 43,166 [ 2015 58 43,166 2016 59 43,166 2017 60 43,166 [ 2018 61 43,166 2019 62 43,166 2020 63 43,166 [ 2021 64 43,166 2022 65 10,870 - Summary - Table 4 [ Past Earnings 37,039 Maintenance 6,874 I Net 30,165 Future - Earnings 811,927 Maintenance 351,115 1. Net 460,813 Total Earnings 848,966 Maintenance 357,989 Net 490,977 Pension Benefits 34,808 Total 525,785 11 . . Lesley Nearman Table 5 The Value of Household Services Assuming Employment to Age 63.7 Value of Year Age Services 2001 44 3,908 2002 45 14,481 2003 46 14,481 2004 47 14,481 [ 2005 48 14,481 2006 49 14,481 2007 50 14,481 2008 51 14,481 2009 52 14,481 2010 53 14,481 2011 54 14,481 2012 55 10,426 Summary - Table 5 Past Services 18,389 Future Services 140,755 Total Services 159,144 12 l., ~ I ~ ' . ' 'j~~ 2~_. IIiii Lesley N earman L fl [ [ [ The Value of Household Services Assuming Employment to Age 65 Value of Year Age Services 2001 44 3,908 2002 45 14,481 2003 46 14,481 2004 47 14,481 2005 48 14,481 2006 49 14,481 2007 50 14,481 2008 51 14,481 2009 52 14,481 2010 53 14,481 2011 54 14,481 2012 55 10,426 Summary - Table 6 Past Services 18,389 Future Services 140,755 Total Services 159,144 Table 6 13 CONTINGENT FEE AGREEMENT AND POWER OF ATTORNEY We, Steven Nearman and Michael Linn, as Co-Administrators of the Estate of Steven D. Linn, hereby constitute and appoint David B. Dowling, Debra M. Kriete and RHOADS & SINON LLP as our lawful attorneys to represent the Estate, to conduct all negotiations, make settlement, receive payments and to institute actions at law, equity or otherwise in any and all appropriate Courts or forums and in every proper and ethical manner to recover damages from such persons as may be liable therefore for injuries resulting from or incidental to the accident or negligence which occurred on September2L 2001. We hereby give to our attorneys a Power of Attorney to execute all documents connected with the claim for the prosecution of which the attorney is retained, including pleadings, contracts, commercial papers, settlement agreements, compromises and releases, verifications, dismissals, orders. settlement checks and all other documents that we could properly execute in cOlmection with this lawsuit. Our attorneys will receive 25% of all funds received by settlement, verdict or award of the total recovery as a fee for any consideration of professional services rendered. In addilion to attorney's fees, we also agree to pay all costs and expenses incidental a.nd related to any litigation or negotiations tmdertaken on behalf of the Estate.The8~ costs and expenses may be adv:mced by our attorneys as incurred and as necessary. These expenses will be deducted afLerattcmey's fees and may include, but are not limited to, filing fees, the cost of obtaining medical records, copying costs, expert witness' fees, telephone charg'es, mileage, computer research, Sheriffs Service, etc. We are responsible for the payment of these expenses when the case is concluded unless otherwise agreed upon. We agree not to settle or adjust the above claim or any proceedings based thereon without first consulting our attorneys and obtaining their written consent. We agree to fully cooperate with our attorneys in the prosecution of the claim that comprises the subject matter of this agreement. This includes, but is not limited to, making ourselves available for legal proceedings, for consultations with our attorneys, and keeping our attorneys informed as to our current mailing addresses and phone numbers. It is understood that we will give our fullest cooperation to our attorneys in prosecuting this claim, and if for any reason we fail to fully cooperate or our attorney-client relationship ceases for any reason, we understand that our attorneys are entitled to be compensated on a quantum merit basis, but not less than the firm's normal hourly rates, in addition to any costs that may have been incurred on behalf of the Estate. 403240,1 We warrant that the information which we have supplied and will supply during the course of these legal proceedings is true and accurate and has not been obtained through fraud or illegal activities. We understand that if we provide materially false information, or withhold material facts and information from our attorneys, that they may withdraw from representing us. This Contingent Fee Agreement applies to all proceedings up to and including verdict or decision at trial or arbitration, except proceedings which are or may be required to collect rust-party benefits. If, in the discretion of the attorneys, post-trial proceedings, including appeals, are warranted, they will not be covered by this Contingent Fee Agreement and a new fee agreement will be required and negotiated by the client and attorney. And Now, this q ~ day of O(JciJ~ ,2001, the above Contingent Fee Agreement and Power of Attorney has been read, approved, and understood by us and the receipt of a copy thereof acknowledged. The terms set forth are agreeable. hc,~ STEVEN NEARMAN, Co~Administrator ofthe Estate of Steven D. Linn (Seal) - 2 - COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPARTMENT 280601 HARRISBURG, PA 17128-0601 Telephone 7/15/2002 717-783-0972 David B Dowling, Esquire Rhoads & Sinon LLP PO Box 1146 Harrisburg, PA 17108-1146 Re: Estate of Lesley E Nearrnan File Number 2101-0952 Court Number: Cumberlans-Orphans-21-0 1-934 Dear Mr. Dowling: The Department of Revenue has received the Petition for Approval of Settlement Claim to be filed on behalf of the above-referenced Estate in regard to a wrongful death and survival action. It has been forwarded to this Bureau for the Commonwealth's approval of the allocation of the proceeds paid to settle the actions. Pursuant to the Petition, the 44 year old decedent died as a result of a motor vehicle accident. Decedent is survived by the decedent's two minor children, ages 14 and 10. Please be advised that, based upon these facts and for inheritance tax purposes only, this Department has no objection to the proposed allocation of the gross proceeds of this action, 67.5% to the wrongful death claim, 7.5% to the survival claim and 25% to the personal injury claims of the two minor children injured in the accident.. Proceeds of a survival action are an asset included in the decedent's estate and are subject to the imposition of Pennsylvania inheritance tax. 42 Pa.C.S.A. ~8302; 72 P.S. ~~9106, 9107. Costs and fees must be deducted in the same percentages as the proceeds are allocated. In re Estate of Merryman, 669 A.2d 1059 (Pa. Cmwlth. 1995). 1 trust that this letter is a sufficient representation of the Department's position on this matter. As the Department has no objections to the Petition, an attorney from the Department of Revenue will not be attending any hearing regarding it. Please contact me if you or the Court has any questions or requires anything additional from this Bureau. Finally, the approval of this allocation is limited to this estate and does not reflect the position that the Department may take in any other proposed distribution of proceeds of a wrongful death / survival action. 1 ^JLR lDi frt Inheritance Tax Division Bureau ofIndividual Taxes cc; Cumberland County Clerk of Orphans Courts COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPARTMENT 280601 HARRISBURG, PA 17128-0601 Telephone 717 -783-0972 7/15/2002 David B Dowling, Esquire Rhoads & Sinon LLP PO Box 1146 Harrisburg, P A 17108-1146 Re: Estate of Steven D Linn File Number: 2101-0948 Court Number: Cumberlans-Orphans-21-01-934 Dear Mr. Dowling: The Department of Revenue has received the Petition for Approval of Settlement Claim to be filed on behalf of the above-referenced Estate in regard to a wrongful death and survival action. It has been forwarded to this Bureau for the Commonwealth's approval of the allocation of the proceeds paid to settle the actions. Pursuant to the Petition, the 50 year old decedent died as a result of a motor vehicle accident. Decedent is survived by the decedent's two minor children, ages 14 and 10. Please be advised that, based upon these facts and for inheritance tax purposes only, this Department has no objection to the proposed allocation ofthe gross proceeds of this action, 67.5% to the wrongful death claim, 7.5% to the survival claim and 25% to the personal injury claims of the two minor children injured in the accident.. Proceeds of a survival action are an asset included in the decedent's estate and are subject to the imposition of Pennsylvania inheritance tax. 42 Pa.C.S.A. S8302; 72 P.S. SS9106, 9107. Costs and fees must be deducted in the same percentages as the proceeds are allocated. In re Estate of Merryman, 669 A,2d 1059 (Pa. Cmwlth. 1995). I trust that this letter is a sufficient representation of the Department's position on this matter. As the Department has no objections to the Petition, an attorney from the Department of Revenue will not be attending any hearing regarding it. Please contact me if you or the Court has any questions or requires anything additional from this Bureau. Finally, the approval of this allocation is limited to this estate and does not reflect the position that the Department may take in any other proposed distribution of proceeds of a wrongful death / survival action. Inheritance Tax Division Bureau of Individual Taxes cc: Cumberland County Clerk of Orphans Courts 07/24/02 WED 15:15 FAX 610 834 5442 RINGLER ASSOC Rm 14I 003 -----' -......' INDrVIDUALL Y DESIGNED SETTLEMENT NAME: ANDREW LINN MALE ~ 01{21{88 TAX-FREE GUARANTEE I. College Fund Beginning 08/01/06 $30,000 per year for 5 years 150,000 Monthlv Income Be~.nnjI1g 05/01/2011 $2,000 per month for 11 years 9 months at 3% annual compound (to age 35) 332,303 - plus - $ 30,000 at age 23 (01/21/11) $ 75,000 at age 2S (01./21/13) $150,000 at age 30 (01{21{18) $596,095 at age 35 (01/21/23) 851,095 Total Cost: $500,000 51,333,398 "These quotes ~re based on interest r~~es whJch are clfl!Ctive 06/12/2002. These proposals expire on 06/21/2I102, or the date 01 il ~te change, if es.dter. ""ThIs is an Wt.lstrlltlon. not a conttllct. Should it contain any dlUiCallUrors, We reserve the nghtto COttl!Ct them. 07/24/02 WED 15:15 FAX 610 834 5442 RINGLER ASSOC Rm I4J 004 A.M. Best's Rating for Travele- . 'lsurance Company (Ace Dept) ....-. Page 1 of 1 "....... 02521 . Tra"elers Insurance Company (Ace Dept) Member of Travelers I Citigroup Companies A.M. B.st.: 02521 NAIe:: 1II: 39357 View a list of group members or the group's rating 4(~~ ~~!it's R~tj"g. A++ (Superior)* Financial. SI~,Category XV ($2 billion or more) .RatlnllS liS of1Z1Ul2fH111Q:OB:Z7 AM E.S. T. or pur<;hase the complete e.~~t'.$.~_9.mP',,,y.Rep.ClI1 for in-depth analysis. R~ting Category (Superior): Assigned 10 complilniea which hall8. on balance, superigrfinancial strength, ope,.ting petfarmanca and market profilEl when compared 10 me standards established by Ihe A.M. Beljt Company. These compani.a, in our opinion. have 3 very ,strong ability to meetll~ir ongoing obligations 10 Pollcy~oldenl. .'" . Best's Ratings reflect our opinion based on a comprehensive quantitative and qualitative evaluation of a company's financial strength, operating performance and market profile. These ratings are not a warranty of an insurer's current or future ability to meet its contractual obligations. (Best's Ratings are proprietary and may not be reproduced without permission from A.M. Best.) TI'Is rallng symbols "A++", "A+", "A", "A-", "B++". and "8+" are registered certification mar1cs of lhe A.M. Best Company, Inc. Best's Security Icons are awarded to Secure rated (A++, A+, A, A., B++, B+) companies. This special emblem displays their rating and category (Superior, Excellent, or Very Good), helping you discern industry leaders at a glance. Insurance Companies interested in placing a Best's Security Icon on their web site are required to register online. . . Copyright @ 2001 by A.M. Best Company, Inc. ALL RIGHTS RESERVED No part of this repgrt may be distributed in on)' eleW'onic; form or by any mellnll, g( IltOreel in a database or retrieval system, without the prior written permi$liion of lne A.M. Best Company. Refer tD OLlf ll!lrr:ns of LiSe for addition a' detailli. .. .Irating.asp? AMBNum=02521 &Site-ratings&Tab=2&RefNum""02521 &AltNum""0&AltSrc12111 1200 1 07/24/02 WED 15:15 FAX 610 834 5442 IHNGLER ASSOC Rm f4J005 A.M. Best's Rating for Travelers Life and Annuity Company Page 1 of 1 08429 - Travelers Life and Annuity Company Member of Citigroup A.M. Sesl ,: 08429 I\IAIC Ill: 80950 View a list. qfgrqup members or the group's rating Best's R~~ing A++ (Superior). Financial $izE! Categ9IY XV ($2 billion or more) -Ratings as of l/13/fl2 3:62:51 PM c.S. T. or purchase the complete Best~:s ~9.rnp~~y ~epCJ.!'! for in-depth analysis. Rating Category (Superior): Assigned to companies which /'l~I/Cl. on balance, 5uperlor nnancial strength, operating performance and markel profile when compllred to the standards estllbliahed by thll A.M. eest Company. These companies. In our opinion, hal/e a Vl!ry slrong ability to meetlheir ongoing obligations to pOlicYholders. Best's Ratings reflect our opinion based on a comprehensi;;e quantitative ancf qualitative evaluation' ofe; company's financial strength, operating performance and market profile. These ratings are not a warranty of an insurer's current or future ability to meet its contractual obligations. (Best's Ratings are proprietary and may not be reproduced without permission from A.M. Best) The rating symbols "A-", "A+", "A", "A.". "e++", and "B+" ate registered certificatiQn marks of the A,M. Best Company, Inc. Best's Security Icons are awarded to Secure rated (A++, A+, A, A-, 8++, Bio) companies. This special emblem displays their rating and category (Superior, Excellent, or Very Good), helping you discern industry leaders at a glance. Insurance Companies interested in placing a Best's Security Icon on their web site are required to register online. Copyright @ 2002" by A.M. ~e!St Co.~pany. I.~c. ALL RIGHTS RESERVED No pan of this report may be distributed In IIny electronic form or by IIny means, or stored in Il databne or retrillvlll system, wIthout the prior written permisaion of thl! A.M. Best Complln)'. Refer to our ll!~ml!l or use for additionlll details. .. ./ratins.asp? AMBNum"'0842 9&RefnuID""08429&Site=rat1ngs&Tab=-2&AltNlJlll==O&AltSrC'D2113/2002 UII.1iJ/U'- .w.VJ" .............. ............. ____ INDMDUALL Y DESIGNED SETTLEMENT NAME: DEENA LINN FEMALE -12/19/91 TAX-FREE GUARANTEE I. College Fund Beginning 08/01/2010 $40,000 per year for 5 years 200,000 Monthlv Income Beginning 05/01/2015 $3,000 per month for 11 years 8 months at 3% annual compound (to age 35) 494,302 -plus- Guaranteed Lump Sum Payments $ 40,000 at age 23 (12/19/2014) $100,000 at age 25 (12/19/2016) $200,000 at age 30 (12/19/2021) $733,850 at age 35 (12/19/2026) 40,000 100,000 200,000 733,850 $1,768,152 Total Cost: $500,000 A.M. Best's Rating for Travelers Insurance Company (Ace Dept) Page 1 of 1 02521 ... Travelers Insurance Company (Ace Dept) Member of Travelers I Citigroup Companies A.M. Best lit: 02521 NAte ,: 39357 View a list ~f.grqup IT)embers or the ,grqup's rating ~ a~~t~iLB~~ing A++ (Superior)* FinarJci~1 Size Category' XV ($2 billion or more) "Ratings as of 12111/2QQf fD:06:27 AM ES. T. or purchase the complete e.~~r.$,~OI1lPJ!O~.R.~por:t for in-depth analysis. Rating Category (Superior): As&lgned to campllnie, which have, on balance, superiorfimm.;ial strength, operlltina performance and rnal1:et profile when compared to the standards established by the A.M. Best Company, These companie5, in our opinion. have a very strong abUlty to meet their ongoing obligation$ to policyholders. . . Best's Ratings reflect our opinion based on a comprehensive quantitative and qualitative evaluation of a company's financial strength, operating performance and market profile. These ratings are not a warranty of an insurer's current or future ability to meet its contractual Obligations. (Best's Ratings are proprietary and may not be reproduced without permi$sion from A.M. Best) Trle rating symbols "A++", "A.", "A", "A-", '"8+"", and "B.,." al1t regi5tered certIncatlon marlls of the A.M. Best Compan)', Inc. Best's Security Icons are awarded to Secure rated (A++, A+, A, A-, B++, B+) companies. This special emblem displays their rating and category (Superior, Excellent, or Very Good), helping you discern industIy leaders at a glance. Insurance Companies interested in placing a Best's Security Icon on their web site are required to register,online. - .... Copyright @ 2001 by A.M. 6est Company" Inc. ALL RIGHTS RESERVED No part of thIs report may be disll'ibUlallln any electronic: form Dr by any meens, ot stored in B databaa8 or telrleval system, withoutlhe prior written permIssion of !/'le A.M. Best Company. Rerer to our lerr:n!tor.u,~~ for additional details. ,. ./rating.asp ? AMBNum;:::;02521 &Site=ratings&Tab""'2&RefN um"'02521 &AltN um=O&AltSrc12/11l200 1 'A'.M. Bes~s Rating for Travelers Life and Annuity Company Page 1 of 1 08429 - Travelers Life and Annuity Company Member of Citlgroup A.M. S$ot.: 06429 "'Ale If: 80950 View a Ii,S~.,!~ group mem~~~s or the grpyp.:~ rating, Be~,t:~J~~ttr:'lg A++ (Superior)~ Fin,~n,~i~1 Size, ~l!t,~gory, XV ($2 billion or more) .Rluirrgs as of 11114/2001 7:03:35 AM E.S. T. or purchase the complete ~,'~,t.'~ ~omp.~!,!y.J~.~PPI1: for in-depth analysis. Rating Category ($l,.1perior): Aollignecl to compl\nfel!i which have, on bllhlnC8. superior finllnl;llal strength, operallng perfonnance IIno market p~lile when campllred to the standards established by the A.M. BIIst Company, These campanialO, In our opinion, haVe a very streng ability to meel their ongoing obllgaUons to polieyholders, Best's Ratings reflect our opinion based on a comprehensive' quantitative and qualititive evaluation of a company's financial strength, operating performance and market profile. These ratings are not a warranty of an insurer's current or future ability to meet its contractual obligations. (Best's Ratings are proprietary and may not be reproduced without permission from A.M. Besl) Th~ fating symbols "A++", .A...... "A", .A-", "B++", and "8+" are registered cartillc:atlon marks oftht;! A.M. Best Company, Inc. Best's Security Icons are awarded to Secure rated (A++, A+. A, A-, B++, B+) companies. This special emblem displays their rating and category (Superior, Excellent. or Very Good), helping you discern Industry leaders at a glance, Insurance Companies interested in placing a Best's Security Icon on their web site are required to r:!!9'S~er ~>nJ.i,o.e. Copyright @ 2001 by A,.M, Best C,on,pany, Inc. ALL RIGHtS RESER\iED No part, of this repQrt may be dlstribut...d In any electronic farm or by any means, Dr stored in a delallase or retrieviill s)'stem. without the /lrJor wrillen p$rmlsslon of the A.M. Best Company. Refer 10 our l~rmILp.LlJse for additional details. ,. .Irating.asp ? AMBNum=08429&Refnurn=08429&Site=ratings&Tab=2&AltNum=0&AltSrc-11/14/2001 . CONCURRENCE TO SETTLEMENT I, Steven C. Nearman, Co-Administrator of the Estate of Steven Linn and Estate of Lesley Nearman, have read the Petition for Approval of Settlement, agree with the facts set forth in the foregoing Petition, and agree that the overall settlement of $3,500,000.00, and the deduction of fees and expenses as set fOlth therein, is fair, reasonable, and in the best interest of the Estate of Steven Linn and the Estate of Lesley Nearman and Andrew J. Linn and Deena G. Linn, minor children. I also verify that the facts set forth herein are true and correct to the best of my knowledge, information and belief. I request that the Court approve the settlement as set forth in the Petition for Approval of Settlement. ~C/~ Steven C. Nearman, Co-Administrator ofthe Estate of Steven D. Linn and the Estate of Leslie E. N earman A~,~r Sworn to and subscribed before me this /9(t.~ay of JV[ ,2002: "/ NOTARY PUBLIC MY COMMISSION EXPI S: ~Mt .31, ,UJCJ{ (SEAL) . . CONCURRENCE TO SETTLEMENT I, Michael Linn, Co-Administrator of the Estate of Steven Linn and Estate of Lesley Nearman, have read the Petition for Approval of Settlement, agree with the facts set forth in the foregoing Petition, and agree that the overall settlement of $3,500,000.00, and the deduction of fees and expenses as set forth therein, is fair, reasonable, and in the best interest of the Estate of Steven Linn and the Estate of Lesley Neaffi1an and Andrew J. Linn and Deena G. Linn, minor children. I also verify that the facts set forth herein are true and correct to the best of my knowledge, information and belief. I request that the Court approve the settlement as set forth in the Petition for Approval of Settlement .... Michae W. Linn, Co-Administrator of the Estate of Steven D. Linn and the Estate of Leslie E. Nearman Sworn to and subscribed before me this j tDtfI day of Ju l~ ,2002: G~M. kI-- NOTARYPUBLlC MY COMMISSION EXPIRES: Christi M. Lord .., PublIC. Fulton County. Georgia My CC)mrnIsslOn expires June 21. 2004 (SEAL) . . CERTIFICATE OF SERVICE Approval of Settlement was served by means of United States mail, first class, postage prepaid, I hereby certify that on July 24, 2002, a true and correct copy of Petition for upon the following: Stephen E. Geduldig, Esquire Thomas, Thomas & Hafer, LLP 305 North Front Street Sixth Floor P.O. Box 999 Harrisburg, P A 17108-0999 Brett M. W oodbum, Esquire Caldwell & Kearns 3631 North Front Street Harrisburg, P A 1711 0-1533 ~)J~ Lynne G. Ritter " INRE: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ANDREW J. LINN and DEENA G. LINN, Minors ORPHANS' COURT DIVISION : No. 21-01-934 --J.. O~ AND NOW, this ~ day of _,2002, upon consideration of the Petition for Authorization of Expenditure of Principal for the Benefit of Minors, it is hereby ordered that the Guardians of the Estates of Andrew J. Linn and Deena G. Linn, Minors are authorized to expend the sum of $4,430 from the principal of the Estate of Andrew J. Linn and are authorized to expend the sum of $2,730 from the principal of the Estate of Deena G. Linn for the purposes set forth in the aforementioned Petition. BY THE COURT, .~ --- SEP 1 8 2002 Amy J. Mendelsohn, Esquire Attorney ID No. 81084 Rhoads & Sinon LLP One South Market Square, 12th Floor P.O. Box 1146 Harrisburg, PA 17018 (717) 233-5731 INRE: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ANDREW J. LINN and DEENA G. LINN, Minors ORPHANS' COURT DIVISION : No. 21-01-934 PETITION FOR AUTHORIZATION OF EXPENDITURE OF PRINCIPAL FOR THE BENEFIT OF MINORS TO THE HONORABLE, THE PRESIDENT JUDGE AND JUDGES OF SAID COURT: NOW COME, Petitioners, Michael W. Linn and Steven C. Nearman, Guardians of the Estates of Andrew J. Linn and Deena G. Linn, Minors, by and through their attorneys, Rhoads & Sinon LLP, and file the within Petition for Authorization of Expenditure of Principal for the Benefit of Minors and in support thereof respectfully represent and aver the following: 1. On October 17, 2001, this Court appointed Michael W. Linn and Steven C. Nearman guardians of the estates of Andrew J. Linn ("Andy") and Deena G. Linn ("Deena"), who are minors. Andy is fourteen years old and Deena is ten years old. 2. Michael W. Linn is a paternal uncle and Steven C. Nearman is the maternal uncle of Andy and Deena. 3. Andy and Deena's parents were killed in a car accident on September 21,2001. 442443.1 4. Also on October 17,2001, Michael W. Linn and his wife, Barbara D. Linn were appointed guardians of the person of Andy and Deena. With this Court's approval, Andy and Deena moved from their home in New Cumberland, Pennsylvania to the home of Michael and Barbara Linn in Marietta, Georgia. 5. Petitioners seek authorization for expenditure of principal from the guardianship estates of Andy and Deena in order to pay for the following items: Orthodontia for Andy and Deena, the COBRA dental and vision plan premium for Andy and Deena, a computer for Andy, and a school trip in the fall for Deena. 6. Andy and Deena were both receiving orthodontic treatment in Pennsylvania at the time of their parents' deaths. Andy and Deena have continued to receive orthodontic care in their new home in Georgia. The cost of the orthodontic care is $2,000 per child. 7. Andy and Deena have been enrolled in a dental and vision insurance plan through COBRA. The annual premium for both children is $860. 8. The Guardians believe that it would be in Andy's interest to purchase a computer system for him both for school related and personal use. The cost of such computer system is approximately $2,000. 9. Deena is planning to participate this fall in a class trip with her school, The Walker School, to Cumberland Island, Georgia. The cost of such school trip is $300. - 2 - 10. The summary of expenses that Petitioners request that this Court authorize to pay out of principal are as follows: Expenses for the Estate of Andrew J. Linn Orthodontia Computer System COBRA Dental and Vision Plan TOTAL $2,000.00 $2,000.00 $ 430.00 $4,430.00 Expenses for the Estate of Deena G. Linn Orthodontia School Trip COBRA Dental and Vision Plan TOTAL $2,000.00 $ 300.00 $ 430.00 $2,730.00 11. As of September 1, 2002, Andy has $460,526.55 in his guardianship account, and Deena has $463,276.86 in her guardianship account. Andy and Deena will each receive approximately $1,290,000 in settlement of the lawsuits relating to the deaths of their parents. In addition after the estates of Andy and Deena's parents are closed, each child will receive additional sums. 12. The income generated on Andy and Deena's existing guardianship accounts is insufficient to cover these larger expenses as set forth in Paragraph 10. - 3 - 13. Accordingly, the Petitioners request that they be authorized to spend principal to pay for these expenses. 14. Section 5164 of the Pennsylvania Probate, Estates and Fiduciaries Code permits a court for cause shown and after appropriate notice to authorize the payment or application of principal of the estate of a minor for the care, maintenance or education of the minor. See 20 Pa. C.S. S 5164 WHEREFORE, Petitioners request that this Court authorize the expenditure of principal of the Guardianship Estates of Andrew J. Linn and Deena G. Linn as shown in Paragraph 10 above. RHOADS & SINON LLP BY:~ Amy J ndelsohn Attorney ID No. 81084 Rhoads & Sinon LLP P.O. Box 1146 Harrisburg, P A 17108-1146 (717) 233-5731 Attorneys for the Petitioners Date: ~ 02.. - 4 - 09/03/2002 09:10 7709711350 MICHAEL LINN PAGE 02 VERIFIC~TION MICHAEL W. LINN, deposes and says, subject to the penalties of 18 Pa C.S. ~ 4904 relating to unsworn falsification to authorities, that the tacts set forth in the foregoing are tnle and correct to the best of bit knowledge, information and belief. Date: 1-3~:J80~ ~~~--Y;:~'t _ VERIFICATION STEVEN C. NEARMAN, deposes and says, subject to the penalties of 18 Pa. C.S. ~ 4904 relating to unsworn falsification to authorities, that the facts set forth in the foregoing are true and correct to the best of his knowledge, information and belief. Date: '1/ 'i /0 L I ~c..~ Steven C. Nearman AUll~ c/ INRE: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ANDREW J. LINN, Minor ORPHANS' COURT DIVISION : No. 21-01-934 AND NOW, this ~ Z,V day of , 2003, upon consideraiion of ihe Petition for Authorization of Expenditure of Principal for the Benefit of Minor, it is hereby ordered that the Guardians of the Estate of Andrew J. Linn, Minor are authorized to expend the sum of $16,506.00 for the purposes set forth in the aforementioned Petition, and to pay the yearly cost of automobile insurance for Andrew J. Linn from the date he receives his driver's license through January 21, 2009, from the principal of the Estate of Andrew J. Linn. BY THE COURT, ~"'.." . ' Joanne Book Christine, Esquire Attorney ID No. 82028 Rhoads & Sinon LLP One South Market Square, 12th Floor P.O. Box 1146 Harrisburg, PA 17018 (717) 233-5731 INRE: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ANDREW J. LINN, Minor ORPHANS' COURT DIVISION : No. 21-01-934 PETITION FOR AUTHORIZATION OF EXPENDITURE OF PRINCIPAL FOR THE BENEFIT OF MINOR NOW COME, Petitioners, Michael W. Linn and Steven C. Nearman, Guardians of the Estate of Andrew J. Linn, Minor, by and through their attorneys, Rhoads & Sinon LLP, and file the within Petition for Authorization of Expenditure of Principal for the Benefit of Minor and in support thereof respectfully represent and aver the following: 1. On October 17, 2001, this Court appointed Michael W. Linn and Steven C. Nearman guardians of the estates of Andrew J. Linn ("Andy") and Deena G. Linn ("Deena"), who are minors. 2. Michael W. Linn is a paternal uncle and Steven C. Nearman is the maternal uncle of Andy and Deena. 3. Andy and Deena's parents were killed in a car accident on September 21,2001. 482071.1 4. Also on October 17,2001, Michael W. Linn and his wife, Barbara D. Linn were appointed guardians of the person of Andy and Deena. With this Court's approval, Andy and Deena moved from their home in New Cumberland, Pennsylvania to the home of Michael and Barbara Linn in Marietta, Georgia. 5. Andy's birth date is January 21, 1988, and he is now fifteen years old. 6. Petitioners seek authorization for expenditure of principal from the guardianship estate of Andy in order to pay for the following items: a vehicle, drivers' education courses and car insurance for Andy. 7. Andy was issued a learner's permit several weeks after his fifteenth birthday on January 21, 2003. He will be permitted to obtain a license one year and one day from the issuance of the learner's permit. 8. The Guardians believe that it was in Andy's best interest to purchase a vehicle for him both for school related and personal use. 9. In July 2003, the Guardians had the opportunity to purchase a 2000 Honda Accord LX two door coupe with 30,000 miles in excellent condition from a private seller for $15,000.00. 10. The Guardians have purchased the vehicle for Andy because there was not sufficient time to seek Court approval or the vehicle would have been sold to another buyer, and - 2- based on the Guardians' research into an appropriate vehicle for Andy, it represented an excellent value. 11. Because the vehicle was purchased privately rather than from an automobile dealer, there was no Georgia sales tax due on the purchase. 12. The Guardians believe that it is in Andy's best interest to have his own vehicle because he participates in numerous extracurricular activities, including soccer in the spring and fall and roller hockey in the winter. 13. In addition, Andy has been selected as a Peer Leader this school year, which will involve some after school meetings and conferences. 14. Andy's school is located 10 miles from his Guardians' home, which is too far to walk and too hazardous for a bicycle due to traffic, and there is no public transportation available or school bus provided. 15. To ensure Andy is a responsible driver, the Guardians have enrolled him in a private drivers' education course at the cost of $345 which he began in July. He has completed the classroom portion and will complete the driving portion of the course by the end of September. 16. In addition, Andy's Guardians have allowed Andy to gain driving experience under their supervision. - 3 - 17. Prior to Andy obtaining his license, the Guardians would like to enroll him in a defensive driving course entitled "Extreme Measures" at a cost of $395. The Guardians feel that the course would be in Andy's best interest since the students are taught under controlled situations with direct supervision how to handle potential accident situations, and Andy's parents were killed in a traffic accident. 18 Finally, the Guardians would like approval to pay the cost of car insurance for Andy, which is only $766.00 until Andy gets his driver's license, at which time the annual premium is expected to be approximately $1,500 per year. 19. The summary of expenses that Petitioners request that this Court authorize to pay out of principal are as follows: Expenses for the Estate of Andrew J. Linn 2000 Honda Accord Taggart Drivers Education Course Extreme Measures Defensive Driving Course 2003 Car Insurance Premium TOTAL $15,000.00 $ 345.00 $ 395.00 $ 766.00 $16,506.00 20. The Petitioners also seek authorization to pay the approximately $1,500 annual car insurance premium from principal on a yearly basis through Andy's 21 5t birthday on January 21,2009. 21. As of July 15,2003, the value of Andy's Guardianship accounts is $1,145,770.06. This amount does not include the $500,000 structured settlement annuity from the personal - 4 - injury settlement relating to his parents' deaths that will begin to be distributed for college expenses once Andy reaches 18 years of age. 22. The income generated on Andy's accounts is insufficient to cover these expenses in addition to the other expenses relating to Andy's care that are currently being paid from Income. 23. Accordingly, the Petitioners request that they be authorized to spend principal to pay for these expenses. 24. Section 5164 of the Pennsylvania Probate, Estates and Fiduciaries Code permits a court for cause shown and after appropriate notice to authorize the payment or application of principal of the estate of a minor for the care, maintenance or education of the minor. See 20 Pa. C.S. S 5164 WHEREFORE, Petitioners request that this Court authorize the expenditure of principal ofthe Guardianship Estate of Andrew J. Linn as set forth herein. RHOADS & SINON LLP o e Book Christine orney ID No. 82028 oads & Sinon LLP P.O. Box 1146 Harrisburg, PA 17108-1146 (717) 233-5731 Attorneys for the Petitioners &W)a Date: gl/~/03 / , - 5 - VERIFICATION MICHAEL W. LINN, deposes and says, subject to the penalties of 18 Pa. C.S. S 4904 relating to unsworn falsification to authorities, that the facts set forth in the foregoing are true and correct to the best of his knowledge, information and belief. Date: <6- fu <; Mtfw~~ VERIFICATION STEVEN C. NEARMAN, deposes and says, subject to the penalties of 18 Pa. C.S. ~ 4904 relating to unsworn falsification to authorities, that the facts set forth in the foregoing are true and correct to the best of his knowledge, information and belief Date: f'/ /.1/0 -/;L.C.7~ Steven C. Nearman My ~u i JI~ft... L_ 11. ~ I, DC; ~f l.' i{~':,t..,k (,,;., :':l:>:t,.~~ UIII ~~. ~tiln .~<' __ .-tI. ".~':~ ,....f ,- ~",__,,,,,,,>_,,,,,',,,,",;,"''+l'I\~~,<~.,~ '1JiII""";1/II#l(. ~.....~~.. - 'l. .' ..,.,...""-.-..........o.r."..-.. .<_.A~ ~.'lI'._CJMlIb~" ..."......IIIAt'l>-......--....... J.:~~'.,."..-.__..~... jL~'\ n..M~,.1 "", . . CERTIFICATE OF SERVICE I hereby certify that on August 18,2003, a true and correct copy of the foregoing Petition for Authorization of Expenditure Of Principal for the Benefit of Minors was served by means of United States mail, first class, postage prepaid, upon the following: Mr. Michael W.Linn 265 Weatherstone Parkway Marietta, GA 30068 Mrs. Barbara D. Linn 265 Weatherstone Parkway Marietta, GA 30068 Mr. Steven C. Nearman 1005 Cameron Street Alexandria, VA 22314 ~.. C Q n .._ tL--^-.. ~ ~~ _) Cmdy L. Lei el c COMMISSION AGREEMENT THIS COMMISSION AGREEMENT (the "Agreement") is made as of the 1st day of December, 2003, by and among MICHAEL W. LINN and STEVEN D. NEARMAN, both as Co-Administrators of the Estates of Lesley E. Nearman and Steven D. Linn, and as Co- Guardians of the Estates of Andrew J. Linn and Deena G. Linn. WITNESSETH: WHEREAS, the Co-Administrators and Co-Guardians have reached an Agreement as to the allocation and amounts of their commissions in the above Estates. NOW, THEREFORE, for good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, and intending to be legally bound hereby, the parties hereto covenant and agree as follows: 1. Incorporation of Recitals. The foregoing recitals are incorporated herein by this reference and made a part hereof. 2. Allocation of Commissions. The Co-Administrators and Co-Guardians hereby agree to the following amounts and allocation of commissions in the following Estates: Percentage Amount Percentage Amount Total to to to to Commission Michael Linn Michael Linn Steven Nearman Steven Nearman Estate of Lesley $25,000 77.5% $19,375 22.5% $5,625 Neannan Estate of Steven Linn $25,000 77.5% $19,375 22.5% $5,625 Estate of Andrew J. $10,000 77.5% $7,750 22.5% $2,250 Linn Estate of Deena G. $10,000 77.5% $7,750 22.5% $2,250 Linn 3. Entire A2reement. This Agreement contains the entire agreement among the parties with respect to the commissions in the above Estates and supersedes all prior agreements. This Agreement may be amended, waived, extended or supplemented only by a written instrument executed by each of the parties hereto. This Agreement shall be binding upon, inure to the benefit of, and be enforceable by each of the parties hereto and their respective successors and assigns. This Agreement shall be construed and enforced in accordance with and governed by the laws of the Commonwealth of Pennsylvania. This Agreement shall be construed without regard to events of authorship or negotiation. 496946.1 IN WITNESS WHEREOF, the Co-Administrators and Co-Guardians have executed this Agreement as of the day and year first above written. WITNESS: ~j fh / ~ .'. 1/1 'L.. / ;, ~wW~M~ MIchae W. Lmn, as Co-AdmmIstrator and Co-Guardian Steven D. Nearman, as Co-Administrator and Co-Guardian - 2 - IN WITNESS WHEREOF, the Co-Administrators and Co-Guardians have executed this Agreement as of the day and year first above written. WITNESS: Michael W. Linn, as Co-Administrator and Co-Guardian ~.'ll Steve~earman, as Co-Administrator and Co-Guardian - 2 - STATE OF GEORGIA COUNTY OF F'^- ( t-M ) ) ) SS: On this, the ~ day of ~~ ,2003, before me, the undersigned officer, personally appeared MICHAEL W. LINN, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Q-~ YV1. ~S) Notary Public ----.; My Commission Expires: Christi M. Lord Notary Public Fulton County. Georgia My Commission Expires June 21 , 2004 (SEAL) 496946.1 STATE OF VIRGINIA ) OJ' ~, . ) SS: cOm~~:YOF ~~ ) On this, the 6 +1:J day of ~~ , 2003, before me, the undersigned officer, personally appeared STEVEN f-NEARMAN, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my han. d official seal. Q,P~ My Commission Expires: My Commission Expires March 31, 2005 (SEAL) 496946.1 ... . . t " IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO . 0934 - 2 001 FIRST AND FINAL ACCOUNTING OF Michael W. Linn and Steven C. Nearman Guardians For ESTATE OF ANDREW J. LINN Date of Trust: October 17, 2001 Accounting for the Period: October 17, 2001 to November 30, 2003 Purpose of Account: Michael W. Linn and Steven C. Nearman, Guardians, offer this account to acquaint interested parties with the transactions that have occurred during their administration. The account also indicates the proposed distribution of the estate. It is important that the account be carefully examined. Requests for additional information, or questions, or objections, can be discussed with: Joanne Book Christine, Esquire Rhoads & Sinon LLP One South Market Square 12th Floor P.O. Box 1146 Harrisburg, PA 17108-1146 (717) 233-5731 496926.\ . . I'< Andrew J. Linn Summary of Account (1 ) Andrew J. Linn Receipts of Principal RECEIPTS SUBSEQUENT TO INVENTORY 10/31/2001 Cash Distribution from Steven Linn Estate to open Guardianship Account $ 11/13/2001 Monetary Gifts 11/13/2001 Monetary Gifts 11/26/2001 Monetary Gifts 12/03/2001 Mc Graw Hill 12/03/2001 TIAA-CREF Lesley Nearman's Retirement Annuity Account 12/03/2001 USAA - Past Account 12/28/2001 Mutual of America Lesley Nearman's 403 01/22/2002 Government Salary for Steven Linn 01/22/2002 Monetary Gifts 01/28/2002 Monetary Gifts 02/11/2002 Received from Steven Linn's US Thrift Savings Plan 03/14/2002 Monetary Gifts (2) 50.00 127.50 148.00 100.00 112.24 2,196.72 2,819.94 552.41 5,835.21 75.00 100.00 111,796.18 257.83 ... Receipts of Principal (Continued) RECEIPTS SUBSEQUENT TO INVENTORY 06/27/2003 ATM SURCHARGE REBATE Total Receipts of Principal $ (4) ... 1.50 $ 1,290,373.50 .. .. Andrew J. Linn Gains and Losses on Sales or Other Dispositions of Principal Net Gain 10/31/2001 Collection Cash Distribution from Steven Linn Estate to open Guardianship Account Net Proceeds $ 50.00 Carried at 50.00 11/13/2001 Collection Monetary Gifts Net Proceeds Carried at $ 127.50 127.50 11/13/2001 Collection Monetary Gifts Net Proceeds Carried at $ 148.00 148.00 11/26/2001 Collection Monetary Gifts Net Proceeds Carried at $ 100.00 100.00 12/03/2001 Collection Me Graw Hill Net Proceeds Carried at $ 112.24 112.24 12/03/2001 Collection TlAA-CREF Lesley Nearman's Retirement Annuity Account Net Proceeds $ Carried at 2,196.72 2,196.72 12/03/2001 Collection USAA - Past Account Net Proceeds $ Carried at 2,819.94 2,819.94 (5) Net Loss ... Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss 12/11/2001 Collection Life Insurance Proceeds from Steven Linn's Reliastar Life Insurance Net Proceeds $ Carried at 167,704.09 167,704.09 12/28/2001 Collection Mutual of America Lesley Nearman's 403 Net Proceeds $ Carried at 552.41 552.41 12/31/2001 Collection Cancellation of Steven Linn's Magazine Subscription Net Proceeds $ 45.47 Carried at 45.47 01/22/2002 Collection Government Salary for Steven Linn Net Proceeds $ Carried at 5,835.21 5,835.21 01/22/2002 Collection Monetary Gifts Net Proceeds Carried at $ 75.00 75.00 01/28/2002 Collection Monetary Gifts Net Proceeds Carried at $ 100.00 100.00 02/11/2002 Collection Received from Steven Thrift Savings Plan Net Proceeds Carried at Linn's US $ 111,796.18 111,796.18 (6) ... Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss 03/12/2002 Collection CNA Insurance Proceeds Net Proceeds $ Carried at 03/14/2002 Collection Monetary Gifts Net Proceeds $ Carried at 500.00 500.00 257.83 257.83 04/15/2002 Collection Federal Employees Group Life Insuarnce Net Proceeds Carried at $ 238,007.78 238,007.78 04/29/2002 Collection ATM SURCHARGE REBATE Net Proceeds $ Carried at 06/27/2002 Collection ATM SURCHARGE REBATE Net Proceeds $ Carried at 07/01/2002 Collection owe Benefit Payment Net Proceeds $ Carried at 07/18/2002 Collection Tax Return Refund for Steven Linn Net Proceeds $ Carried at 07/30/2002 Collection ATM SURCHARGE REBATE Net Proceeds $ Carried at 1.50 1.50 1.50 1.50 1,000.00 1,000.00 3,822.35 3,822.35 1.50 1.50 (7) ... Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss 09/23/2002 Collection Contribution by Michael Linn to open Washington National Bank Account Net Proceeds $ 1.00 Carried at 1 .00 09/24/2002 Collection Litigation Proceeds Net Proceeds $ Carried at 740,115.78 740,115.78 06/27/2003 Collection ATM SURCHARGE REBATE Net Proceeds $ Carried at 1.50 1.50 Total Gains and Losses No Gain or Loss (8) $ $ 0.00 $ 0.00 0.00 Date Paid 11/29/2001 12/05/2001 12/11/2001 12/17/2001 12/19/2001 12/24/2001 01/07/2002 01/17/2002 01/22/2002 02/05/2002 02/12/2002 02/12/2002 02/19/2002 . Andrew J. Linn Disbursements of Principal Amount Paid Administration Expenses COBRA (Medical Insurance) $ 66.72 115.00 1,382.57 33.36 67.50 120.00 342.99 33.36 15.00 100.00 MYNSA - Sports Association Transfer of Assets to Deena Linn COBRA (Medical Insurance) Walker Student Government Association Sparkles Hockey League Walker School Books COBRA (Medical Insurance) Alan Gardner, MD Medical Fees Soup's On (School Lunch Program) Michael Linn Monthly Reimbursements of Expenses Orthodentia Work 1,500.00 Walker School - School Trip 670.00 COBRA (Medical Insurance) 33.36 (9) Date Paid 02/28/2002 03/01/2002 03/15/2002 03/15/2002 03/25/2002 04/05/2002 04/23/2002 04/25/2002 04/30/2002 05/01/2002 05/09/2002 05/09/2002 05/09/2002 " Disbursements of Principal (Continued) Administration Expenses Walker Student Government Association Student Activies Walker School Alan Gardner, MD Soup's On (School Lunch Program) COBRA (Medical Insurance) COBRA (Medical Insurance) Harry Christian - Tennis Lessons United States Treasury - 2002 1040 Form for Andrew Soup's On (School Lunch Program) Pennsylvania Department of Revenue Pennsylvania Income Taxes COBRA (Medical Insurance) Neera Mathur - Soccer Tournament Neera Mathur - Soccer Tournament (10) $ Amount Paid 120.00 750.00 15.00 100.00 33.36 33.36 40.00 223.00 150.00 152.00 35.57 25.00 25.00 Date Paid 05/10/2002 OS/21/2002 06/05/2002 06/18/2002 06/21/2002 06/24/2002 06/28/2002 07/05/2002 08/09/2002 08/09/2002 08/26/2002 08/28/2002 Disbursements of Principal (Continued) Administration Expenses Recreation Room Renovation Reimbursements to Michael Linn USAA Federal Savings Bank - Car Payment Expense Wellstar - Student Activity COBRA (Medical Insurance) USAA Federal Savings Bank - Car Payment Expense Internal Revenue Service One-half of the Federal Estate Taxes for Steven Linn COBRA (Medical Insurance) MYNSA - Sports Association 2002-2003 Season Alan Gardner, MD COBRA (Medical Insurance) USAA Federal Savings Bank - Car Payment Expense Clarke American Check Order (11 ) $ Amount Paid 43,934.00 250.00 53.00 37.57 250.00 16,633.49 33.57 115.00 15.00 35.57 250.00 13.91 Date Paid 09/05/2002 09/11/2002 09/23/2002 09/24/2002 09/30/2002 10/11/2002 10/15/2002 11/08/2002 11/18/2002 12/02/2002 12/04/2002 12/06/2002 . Disbursements of Principal (Continued) Administration Expenses Walker School - Football Breakfasts COBRA (Medical Insurance) USAA Federal Savings Bank - Car Payment Expense Washington Mutual Bank F.A. Bank Charges - Wire Transfer Fee Walker Student Government Association COBRA (Medical Insurance) USAA Federal Savings Bank - Car Payment Expense COBRA (Medical Insurance) USAA Federal Savings Bank - Car Payment Expense Michael Linn Monthly Reimbursements of Expenses Monthly expenses includes orthodontics expenses Alan Gardner, MD COBRA (Medical Insurance) (12) $ Amount Paid 100.00 35.57 250.00 12.00 481. 35 35.57 250.00 35.57 250.00 3,050.31 45.00 35.57 .. Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses 12/09/2002 Quest Diagnostics $ 21. 55 12/17/2002 USAA Federal Savings Bank 300.00 - Car Payment Expense 12/19/2002 Sparkles Hockey League 130.00 01/10/2003 COBRA (Medical Insurance) 35.57 01/13/2003 USAA Federal Savings Bank 300.00 - Car Payment Expense 01/21/2003 Walker School - School 20.00 Auction 02/07/2003 COBRA (Medical Insurance) 35.57 02/14/2003 . USAA Federal Savings Bank 300.00 - Car Payment Expense 02/21/2003 Walker School 750.00 03/19/2003 Sparkles Hockey League 25.00 03/20/2003 USAA Federal Savings Bank 300.00 - Car Payment Expense 04/10/2003 USAA Federal Savings Bank 300.00 - Car Payment Expense 04/11/2003 United States Treasury 23,769.00 -2002 1040 Form 04/14/2003 Pay for Summer Camp 2,480.00 (13) Date Paid 04/24/2003 04/25/2003 05/07/2003 05/09/2003 OS/22/2003 06/05/2003 06/18/2003 06/19/2003 07/03/2003 07/07/2003 07/08/2003 07/15/2003 07/22/2003 Disbursements of Principal (Continued) Administration Expenses Northside Pediatrics & Adolesenc Georgia Income Tax Division Walker School Tuition USAA Federal Savings Bank - Car Payment Expense Camp Meds Medications for Andy The Walker School - Miscellaneous Quest Diagnostics Lab Work USAA Federal Savings Bank - Car Payment Expense Alan Gardner, MD Orthoscript, Inc. Washington Mutual Bank F.A. USAA Federal Savings Bank - Car Payment Expense John Gelly - Coaching Fee (14) $ Amount Paid 15.00 7,584.00 11,150.65 300.00 10.00 6.00 2.15 300.00 15.00 2.87 6.00 300.00 200.00 Date Paid 07/24/2003 07/31/2003 08/01/2003 08/13/2003 08/18/2003 08/26/2003 08/29/2003 08/29/2003 09/04/2003 09/15/2003 09/18/2003 Disbursements of Principal (Continued) Administration Expenses Michael Linn Monthly Reimbursements of Expenses Transfer to purchase Andy's automobile. United States Treasury - 2002 1040 Form for Andrew Georgia Income Tax Division - 2003 ES Quest Diagnostics USAA Federal Savings Bank - Car Payment Expense Resurgans Orthopedics RESERVES: Rhoads & Sinon, LLP Attorney's Fees Out of Pocket Expenses RESERVES: Register of Wills Filing Fee to File Accounting Cobb County Tax Commissioner USAA Federal Savings Bank - Car Payment Expense United States Treasury -2003ES (15) $ Amount Paid 15,000.00 440.00 40.00 2.15 300.00 73.32 225.00 179.00 38.00 300.00 440.00 Date Paid 09/22/2003 09/25/2003 09/26/2003 10/06/2003 10/10/2003 10/22/2003 OS/20/2002 04/11/2003 08/29/2003 Disbursements of Principal (Continued) Administration Expenses Georgia Income Tax Division - 2003 ES John Gelly - Coaching Fee Walker School - School Trip USAA Federal Savings Bank - Car Payment Expense Quest Diagnostics Principal Transfer from Andrew Linn's Estate to the Estate of Steven D. Linn for Federal Estate Tax paid on non-probate assets Total Administration Expenses Fees and Commissions Rhoads & Sinon LLP Attorneys' fees, Guardianship proceedings Waddell, Smith, Magoon & Freeman - 2002 Income Tax Preparation RESERVES: Michael Linn Guardianship Commission (16) $ $ $ Amount Paid 40.00 100.00 441.53 300.00 2.15 14,500.00 153,463.71 7,586.57 375.00 7,750.00 Disbursements of Principal (Continued) Date Paid Amount Paid Fees and Commissions 08/29/2003 RESERVES: Rhoads & $ 9,500.00 Sinon, LLP Attorney's Fees 08/29/2003 RESERVES: Steven Nearman 2,250.00 Guardianship Commission Total Fees and Commissions $ 27,461.57 Total Disbursements of Principal $ 180.925.28 (17) Andrew J. Linn Distributions of Principal to Beneficiaries Total Distributions of Principal (18) I Distribution Value $ 0.00 Andrew J. Linn Principal Balance On Hand Valued as of November 26, 2003 .. Inventory Value Cash and Cash Equivalents Money Market USAA Performance 1st Index Account #160-8939-1 $ USAA Federal Savings Bank Checking Account #156-4953-9 Washington Mutual Bank, FA Litigation Proceeds 350,881.34 3,468.10 740,098.78 Total Cash and Cash Equivalents Tangible Personal Property 2000 Honda Accord LX two door coupe with 30,000 miles in excellent condition from a private seller $ 15,000.00 Total Tangible Personal Property Total Balance on Hand (19) $ 1,094,448.22 $ 15,000.00 $ 1,109,448.22 Andrew J. Linn Information Schedules - Principal Inventory Exchanges and Stock Distributions Value 2000 Honda Accord LX two door coupe with 30,000 miles in excellent condition from a private seller 07/24/2003 Received $ 15,000.00 On Hand $ 15,000.00 ATM SURCHARGE REBATE 04/29/2002 Received $ 1.50 04/29/2002 Collected (1.50) 06/27/2002 Received 1.50 On Hand $ 1.50 06/27/2002 Collected (1.50) 07/30/2002 Received 1.50 On Hand $ 1.50 07/30/2002 Collected (1.50) 06/27/2003 Received 1.50 On Hand $ 1.50 06/27/2003 Collected (1.50) Cancellation of Steven Linn's Magazine Subscription 12/31/2001 Received $ 45.47 12/31/2001 Collected (45.47) CNA Insurance Proceeds 03/12/2002 Received $ 500.00 03/12/2002 Collected (500.00) DWC Benefit Payment 07/01/2002 Collected $ (1,000.00) 07/30/2002 Received 1,000.00 (20) Information Schedules - Principal (Continued) Inventory Exchanges and Stock Distributions Value Life Insurance Proceeds from Steven Linn's Reliastar Life Insurance 12/11/2001 Received $ 167,704.09 12/11/2001 Collected (167,704.09) Litigation Proceeds 09/24/2002 Received $ 740,115.78 09/24/2002 Collected (740,115.78) Tax Return Refund for Steven Linn 07/18/2002 Received $ 3,822.35 07/18/2002 Collected (3,822.35) (21 ) Andrew J. Linn Receipts of Income Income Collected Federal Income Tax Refund 07/18/2003 Miscellaneous Income $ 5,407.49 $ 5,407.49 Lesley Nearman's 401 (k) Distribution 09/02/2003 Interest $ 185.06 185.06 Mail Deposit 09/29/2003 Interest $ 30.00 30.00 Money Market USAA Performance 1 st Index Account #160-8939-1 12/14/2001 Interest $ 39.38 01/15/2002 Interest 288.75 02/15/2002 Interest 287.03 03/15/2002 Interest 374.59 04/15/2002 Interest 533.08 05/15/2002 Interest 717.57 06/14/2002 Interest 647.43 07/15/2002 Interest 647.66 08/15/2002 Interest 628.83 09/13/2002 Interest 579.63 10/15/2002 Interest 633.62 11/15/2002 Interest 601. 48 12/13/2002 Interest 470.79 01/15/2003 Interest 504.93 02/14/2003 Interest 430.14 03/14/2003 Interest 386.95 04/15/2003 Interest 415.45 05/15/2003 Interest 357.11 06/13/2003 Interest 334.40 07/15/2003 Interest 347.79 08/15/2003 Interest 293.19 09/15/2003 Interest 285.17 10/15/2003 Interest 275.00 11/14/2003 Interest 265.84 10,345.81 (22) Receipts of Income (Continued) Social Security 11/13/2001 $ 2,341.50 01/02/2002 Miscellaneous Income 1,107.00 01/22/2002 Miscellaneous Income 1,136.00 02/26/2002 Miscellaneous Income 1,136.00 03/26/2002 Miscellaneous Income 1,136.00 04/23/2002 Miscellaneous Income 1,136.00 OS/21/2002 Miscellaneous Income 1,136.00 06/25/2002 Miscellaneous Income 1,136.00 07/23/2002 Miscellaneous Income 1,136.00 08/27/2002 Miscellaneous Income 1,136.00 09/24/2002 Miscellaneous Income 1,136.00 10/22/2002 Miscellaneous Income 1,136.00 11/26/2002 Miscellaneous Income 1,136.00 12/23/2002 Miscellaneous Income 1,136.00 01/21/2003 Miscellaneous Income 1,152.00 02/25/2003 Miscellaneous Income 1,152.00 03/25/2003 Miscellaneous Income 1,152.00 04/22/2003 Miscellaneous Income 1,152.00 OS/27/2003 Miscellaneous Income 1,152.00 06/24/2003 Miscellaneous Income 1,151. 00 07/22/2003 Miscellaneous Income 1,151. 00 08/26/2003 Miscellaneous Income 1,146.00 09/23/2003 Miscellaneous Income 1,151.00 10/21/2003 Miscellaneous Income 1,151.00 $ 28,590.50 Tax Return Refund for Steven Linn 08/26/2003 Miscellaneous Income $ 1,320.56 1,320.56 USAA Federal Savings Bank Checking Account #156-4953-9 11/29/2001 Interest $ 0.63 12/28/2001 Interest 13.47 01/30/2002 Interest 2.80 02/27/2002 Interest 3.19 03/28/2002 Interest 1. 76 04/29/2002 Interest 1. 72 05/30/2002 Interest 1.38 06/27/2002 Interest 0.95 07/27/2002 Interest 1.51 08/29/2002 Interest 1.85 09/27/2002 Interest 1.57 10/30/2002 Interest 1.34 11/27/2002 Interest 1.43 12/30/2002 Interest 1.09 (23) Receipts of Income (Continued) USAA Federal Savings Bank Checking Account #156-4953-9 01/30/2003 Interest $ 1.39 02/27/2003 Interest 1.10 03/28/2003 Interest 0.81 04/29/2003 Interest 4.49 OS/29/2003 Interest 0.56 06/27/2003 Interest 0.59 07/30/2003 Interest 1.53 08/28/2003 Interest 1. 75 09/29/2003 Interest 1. 95 10/30/2003 Interest 2.05 $ 50.91 Washington Mutual Bank, FA Litigation Proceeds 10/07/2002 Interest $ 547.88 11/07/2002 Interest 1,214.06 12/06/2002 Interest 1,137.59 12/31/2002 Interest 982.19 01/08/2003 Interest 314.72 02/07/2003 Interest 1,020.82 03/07/2003 Interest 814.13 04/07/2003 Interest 817.48 05/07/2003 Interest 791.98 06/06/2003 Interest 792.81 07/08/2003 Interest 830.49 08/07/2003 Interest 663.79 09/08/2003 Interest 708.68 10/07/2003 Interest 642.86 11/07/2003 Interest 687.78 11,967.26 Total Income Received $ 57,897.59 (24) Andrew J. Linn Gains and Losses on Sales or Other Dispositions of Income Net Gain Net Loss No Gain or Loss $ 0.00 (25) Andrew J. Linn Disbursements of Income Date Paid Amount Paid Administration Expenses 12/17/2001 Michael Linn Monthly $ 1,597.18 Reimbursements of Expenses 12/26/2001 Michael Linn Monthly 975.00 Reimbursements of Expenses 01/03/2002 Michael Linn Monthly 704.40 Reimbursements of Expenses 02/04/2002 Michael Linn Monthly 2,044.01 Reimbursements of Expenses 03/01/2002 Michael Linn Monthly 1,574.29 Reimbursements of Expenses 03/25/2002 Sport's Illustrated 39.75 Magazine 04/02/2002 Rolling Stone Magazine 19.97 04/03/2002 Michael Linn Monthly 2,194.74 Reimbursements of Expenses 04/05/2002 Cash for Andrew Linn 101.50 05/06/2002 Michael Linn Monthly 1,460.00 Reimbursements of Expenses OS/29/2002 Wendy Neinken - Teacher's 25.00 Gift (26) Disbursements of Income (Continued) Date Paid Amount Paid Administration Expenses 06/03/2002 Cash for Andrew Linn $ 161. 50 06/03/2002 Michael Linn Monthly 1,386.63 Reimbursements of Expenses 06/28/2002 Michael Linn Monthly 1,919.62 Reimbursements of Expenses 07/15/2002 Cash for Andrew Linn 41. 50 07/18/2002 Mindy Kandel - Soccer 19.00 Trophy 08/02/2002 Michael Linn Monthly 1,605.42 Reimbursements of Expenses 08/03/2002 Cash for Andrew Linn 50.00 08/13/2002 Cash for Andrew Linn 34.91 08/14/2002 Cash for Andrew Linn 102.50 08/20/2002 Cash for Andrew Linn 12.00 09/03/2002 Michael Linn Monthly 1,559.29 Reimbursements of Expenses 09/20/2002 Temple Kol Emeth - 50.00 Donation 09/30/2002 Temple Ober Shalom - 100.00 Donation (27) Date Paid 10/02/2002 11/01/2002 11/04/2002 12/03/2002 01/03/2003 02/05/2003 02/24/2003 02/27/2003 04/04/2003 04/11/2003 Disbursements of Income (Continued) Administration Expenses Michael Linn Monthly Reimbursements of Expenses Terri Wards - Pre-Game Meals and Gifts Michael Linn Monthly Reimbursements of Expenses Michael Linn Monthly Reimbursements of Expenses Michael Linn Monthly Reimbursements of Expenses Includes holiday gifts Michael Linn Monthly Reimbursements of Expenses Michael Linn Monthly Reimbursements of Expenses Michael Linn Monthly Reimbursements of Expenses Michael Linn Monthly Reimbursements of Expenses Georgia Income Tax Division - 2003 ES (28) $ Amount Paid 1,742.79 25.00 1,185.14 1,507.81 4,721.67 1,453.00 1,060.59 892.92 1,574.93 40.00 Date Paid 04/15/2003 05/05/2003 05/08/2003 OS/21/2003 06/02/2003 06/09/2003 07/14/2003 07/14/2003 08/01/2003 09/04/2003 1 % 1/2003 Disbursements of Income (Continued) Administration Expenses United States Treasury -2003ES Michael Linn Monthly Reimbursements of Expenses Atlanta Jewish Community Center Jennifer Flain-Soccer Gift Cash for Andrew Linn Cash for Camp Michael Linn Monthly Reimbursements of Expenses Cobb F C on Ashley Gordon (Soccer team) Michael Linn Monthly Reimbursements of Expenses Michael Linn Monthly Reimbursements of Expenses Michael Linn Monthly Reimbursements of Expenses Michael Linn Monthly Reimbursements of Expenses (29) $ Amount Paid 440.00 1,666.87 50.00 10.00 162.00 898.48 85.00 2,125.55 1,707.37 1,558.56 923.52 Date Paid 10/06/2003 " Disbursements of Income (Continued) Administration Expenses Temple Ober Shalom - Donation Donation Total Administration Expenses Total Disbursements of Income (30) Amount Paid $ 25.00 $ 41,634.41 ~ 41.634.41 " Andrew J. Linn Distributions of Income to Beneficiaries Distribution Value Total Distributions of Income $ 0.00 (31) " Andrew J. Linn Income Balance On Hand Valued as of November 26, 2003 Inventory Value Cash and Cash Equivalents Money Market USAA Performance 1st Index Account #160-8939-1 $ USAA Federal Savings Bank Checking Account #156-4953-9 Washington Mutual Bank, FA Litigation Proceeds 1,761.60 10,967.98 3,533.60 Total Cash and Cash Equivalents Total Balance on Hand (32) $ 16,263.18 $ 16,263.18 .' .. AFFIDAVIT Michael W. Linn and Steven C. Nearman, Guardians, of Andrew J. Linn, hereby declare under oath that they have fully and faithfully discharged the duties of their office; that the foregoing Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the Estate have been paid in full; that, to their knowledge, there are no claims now outstanding against the Estate; that all taxes presently due from the Estate have been paid. ~~-- Michae W. Llnn, Guardian Steven C. Nearman, Guardian Sworn to and subscribed before me this --L day ()fDec~6..e.y- , 2003. Gbk. "m. ~ ,Q NOTARY PUBLIC MY COMMISSION EXPIRES: (SEAL) Christl M. Lord Notary Public, Fulton County Georgia My Commission Expires June 21, 2004 . .' . AFFIDAVIT Michael W. Linn and Steven C. Nearman, Guardians, of Andrew J. Linn, hereby declare under oath that they have fully and faithfully discharged the duties of their office; that the foregoing Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the Estate have been paid in full; that, to their knowledge, there are no claims now outstanding against the Estate; that all taxes presently due from the Estate have been paid. Michael W. Linn, Guardian P-:c /L . . "---...,- Steven C. Nearman, Guardian swc:>rnx,tr9 and sUbs~before me thlS .+0 day of l.Jlv) I 2003. . pevJe- MY COMMISSION EXPIRES: My Commission Expires March 31, 2005 (SEAL) .. . I .. INRE: ESTATE OF ANDREW 1. LINN : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : NO. 2001-0934 STATEMENT OF PROPOSED DISTRIBUTION OF MICHAEL W. LINN AND STEVEN C. NEARMAN, GUARDIANS OF THE ESTATE OF ANDREW J. LINN The balance for distribution as shown on the First and Final Account of Michael W. Linn and Steven C. Nearman, Guardians is $1,125,711.40. Distribution of the remaining balance as set forth in said account is proposed as follows: PROPOSED SCHEDULE OF DISTRIBUTION TO: Michael W. Linn and Steven C. Nearman, Guardian of the Estate of Andrew J. Linn for further administration Automobile Principal Cash Income Cash $ 15,000.00 $ 1,094,448.22 $ 16,263.18 TOTAL PROPOSED DISTRIBUTION $1,125,711.40 $1.125.711.40 fI{~~ Michael W. Linn, Guardian Steven C. Nearman, Guardian 486721.1 A . I . 4.., 41 .. INRE: ESTATE OF ANDREW J. LINN : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : NO. 2001-0934 STATEMENT OF PROPOSED DISTRIBUTION OF MICHAEL W. LINN AND STEVEN C. NEARMAN, GUARDIANS OF THE ESTATE OF ANDREW J. LINN The balance for distribution as shown on the First and Final Account of Michael W. Linn and Steven C. Nearman, Guardians is $1,125,711.40. Distribution of the remaining balance as set forth in said account is proposed as follows: PROPOSED SCHEDULE OF DISTRIBUTION TO: Michael W. Linn and Steven C. Nearman, Guardian of the Estate of Andrew J. Linn for further administration Automobile Principal Cash Income Cash $ 15,000.00 $ 1,094,448.22 $ 16,263.18 TOTAL PROPOSED DISTRIBUTION $1,125,711.40 $1.125.711.40 Michael W. Linn, Guardian .~.~ Steven C. Nearman, Guardian 486721.1 .4 .. . , . STATE OF GEORGIA FV\, ( +- cJV\ ) ) ) SS: COUNTY OF On this, the day of De~k-- , 2003, before me, the undersigned officer, personally appeared Michael W. Linn, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. , -'~) Qk~:G-' "YY\. ~ ' Notary Public My Commission Expires: (SEAL) Christi M. Lord Notary Public, Fulton County, 0eamIlI My Commission Expires June 21, 2004 " .. '_f · . .. .... .... On this, the ) ) ) '3t!) day of ~l9vl SS: COMMONWEALTH OF VIRGINIA ei+- '\ ' COill~YOF ~~ , 2003, before me, the undersigned officer, personally appeared Steven C. Nearman, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand n My Commission Expires: My Commission Expires March 31, 2005 (SEAL) .-. -. ~. '"'r~' ""'~1' .~ - \/. .J-':i.,{ ;*f-:.,~ !ill /i,) ~t ~1 ~ M ;~ ~i~ ~j ~ i~ j; ~'~,' }~ :iJ (;Ii: '&!. j1t ., ;~~l .\'....,,,, ;',~': -.~ i.:~ '\ 'j .', : , l,,", iH \:I! ~f l!r::j i':~ :'J; :~~!1' ;'r ;~t ~'i '- ;H > :';i ~ ~ _:i ~ ~ ':1 [ ~ t~ ~ ~ I': ~ ~i; ~. ., ('I) t"f; tIf " '11; ',~ ,'J J ~ . . 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" , IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 0934-2001 FIRST AND FINAL ACCOUNTING OF Michael W. Linn and Steven C. Nearman Guardians For ESTATE OF DEENA G. LINN Date of Trust: October 17, 2001 Accountin9 for the Period: October 17, 2001 to November 30, 2003 Purpose of Account: Michael W. Linn and Stevep C. Nearman, Guardians, offer this account to acquaint interested parties with the transactions that have occurred during their administration. The account also indicates the proposed distribution of the estate. It is important that the account be carefully examined. Requests for additional information, or questions, or objections, can be discussed with: Joanne Book Christine, Esquire Rhoads & Sinon LLP One South Market Square 12th Floor P.O. Box 1146 Harrisburg, PA 17108-1146 (717) 233-5731 ., Deena G. Linn Summary of Account (1) Deena G. Linn Receipts of Principal RECEIPTS SUBSEQUENT TO INVENTORY 10/31/2001 Cash Contribution from Estate of Lesley Nearman to Open Checking Account $ 11/13/2001 Monetary Gifts 11/13/2001 Monetary Gifts 11/26/2001 Monetary Gifts 12/06/2001 Life Insurance Proceeds from Steven Linn's Reliastar Life Insurance 12/11/2001 Assets transferred from Andrew Linn's account 12/17/2001 Monetary Gifts 12/28/2001 Mutual of America Lesley's 403 01/22/2002 Government Salary for Steven Linn 01/22/2002 Monetary Gifts 02/11/2002 Received from Steven Linn's US Thrift Savings Plan 04/05/2002 Federal Employees Group Life Insurance (2) 50.00 127.50 148.00 100.00 167,704.09 1,382.57 176.55 552.41 5,835.20 75.00 111,796.18 238,007.78 Receipts of Principal (Continued) RECEIPTS SUBSEQUENT TO INVENTORY 09/23/2002 Contribution by Michael Linn to Open Washington National Bank Account $ 07/18/2003 Federal Income Tax Refund 08/15/2003 State Tax Refund 12/03/2001 TIAA-CREF Lesley Nearman's Retirement Annuity Account 03/12/2002 CNA Insurance 09/24/2002 Litigation Proceeds Total Receipts of Principal (3) 5,430.89 1.291.67 2.196.56 500.00 740.115.79 1.00 $ 1,275,491.19 Deena G. Linn Gains and Losses on Sales or Other Dispositions of Principal Net Gain Net Loss 10/31/2001 Collection Cash Contribution from Estate of Lesley Nearman to Open Checking Account Net Proceeds $ 50.00 Carried at 50.00 11/13/2001 Collection Monetary Gifts Net Proceeds $ 127.50 Carried at 127.50 11/13/2001 Collection Monetary Gifts Net Proceeds $ 148.00 Carried at 148.00 11/26/2001 Collection Monetary Gifts Net Proceeds $ 100.00 Carried at 100.00 12/03/2001 Collection TIAA-CREF Lesley Nearman's Retirement Annuity Account Net Proceeds $ 2,196.56 Carried at 2,196.56 12/06/2001 Collection Life Insurance Proceeds from Steven Linn's Reliastar Life Insurance Net Proceeds $ 167,704.09 Carried at 167,704.09 12/11/2001 Collection Assets transferred from Andrew Linn's account Net Proceeds $ 1,382.57 Carried at 1,382.57 (4) Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss 12/17/2001 Collection Monetary Gifts Net Proceeds $ 176.55 Carried at 176.55 12/28/2001 Collection Mutual of America Lesley's 403 Net Proceeds $ 552.41 Carri'ed at 552.41 01/22/2002 Collection Government Salary for Steven Linn Net Proceeds $ 5,835.20 Carried at 5,835.20 01/22/2002 CollectiCln Monetary Gifts Net Proceeds $ 75.00 Carried at 75.00 02/11/2002 Collection Received from Steven Linn's US Thrift Savings Plan Net Proceeds $ 111,796.18 Carried at 111,796.18 03/12/2002 Collection CNA Insurance Net Proceeds $ 500.00 Carried at 500.00 04/05/2002 Collection Federal Employees Group Life Insurance Net Proceeds $ 238,007.78 Carried at 238,007.78 (5) Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss 09/23/2002 Collection Contribution by Michael Linn to Open Washington National Bank ll,ccount Net Proceeds $ 1.00 Carried at 1.00 09/24/2002 Collection Litigation Proceeds Net Proceeds $ Camied at 740,115.79 740,115.79 07/18/2003 Collection Federal Income Tax Refund Net Proceeds $ Carried at 5,430.89 5,430.89 08/15/2003 Collection State Tax Refund Net Proceeds Carried at $ 1,291.67 1,291.67 Total Gains and Losses No Gain or Loss (6) $ $ 0.00 $ 0.00 0.00 Date Paid 11/29/2001 12/05/2001 12/17/2001 01/17/2002 02/06/2002 02/19/2002 03/01/2002 03/25/2002 04/05/2002 04/25/2002 05/01/2002 05/09/2002 05/09/2002 Deena G. Linn Disbursements of Principal Administration Expenses COBRA - Medical Insurance $ MNYSA - Sports Association Fee to play sports COBRA - Medical Insurance COBRA - Medical Insurance Dental Insurance COBRA - Medical Insurance The Walker School Tuition to the Walker School COBRA - Medical Insurance COBRA - Medical Insurance United States Treasury Amount due on the 1040 form. Pennsylvania Department of Revenue Pennsylvania Income Tax COBRA - Medical Insurance Harry Christian Tennis Lessons (7) Amount Paid 66.72 105.00 33.36 33.36 13.00 33.36 750.00 33.36 33.36 138.00 128.00 35.57 20.00 Date Paid 05/09/2002 OS/21/2002 OS/28/2002 06/18/2002 06120/2002 06/21/2002 06/24/2002 06/28/2002 08/09/2002 08/24/2002 08/28/2002 09/11/2002 Disbursements of Principal (Continued) Administration Expenses Michael Linn, reimbursement for renovations and tuition USSA Federal Savings Bank Car Payment Expense Harry Christian Tennis Lessons COBRA - Medical Insurance MNYSA - Sports Association 2002-2003 Season Dues USSA Federal Savings Bank Car Payment Expense Internal Revenue Service 1/2 of the Estate Taxes for the Estate of Steven Linn COBRA - Medical Insurance COBRA - Medical Insurance USSA Federal Savings Bank Car Payment Expense Clarke American Payment for check order COBRA - Medical Insurance (8) $ Amount Paid 39,784.00 250.00 40.00 37.57 105.00 250.00 16,633.49 33.57 35.57 250.00 13.91 35.57 Date Paid 09/23/2002 09/24/2002 10/01/2002 10/11/2002 10/15/2002 10/15/2002 10/21/2002 11/04/2002 11/08/2002 11/18/2002 12/06/2002 12/10/2002 Disbursements of Principal (Continued) Administration Expenses USSA Federal Savings Bank Car Payment Expense Washington Mutual Bank, FA Wire Transfer Fee The Walker School Activities at school COBRA - Medical Insurance The Walker School Fall festival tickets USSA Federal Savings Bank Car payment expense MBUMC - Basketball Registration The Walker School School activities COBRA - Medical Insurance USSA Federal Savings Bank Car payment expense COBRA - Medical Insurance MNYSA - Sports Association 2003 Registration (9) $ Amount Paid 250.00 12.00 221. 00 35.57 13.00 250.00 95.00 27.00 35.57 250.00 35.57 115.00 Date Paid 12/17/2002 01/10/2003 01/13/2003 02/07/2003 02114/2003 02121/2003 03/20/2003 04/10/2003 04/14/2003 04/17/2003 04/17/2003 Disbursements of Principal (Continued) Administration Expenses USSA Federal Savings Bank Car payment expense COBRA - Medical Insurance USSA Federal Savings Bank Car payment expense COBRA - Medical Insurance OSSA Federal Savings Bank Car payment expense The Walker School Deposit on tuition USSA Federal Savings Bank Car payment expense USSA Federal Savings Bank Car payment expense Payment of Miscellaneous Expenses to Michael Linn Monthly Cost for Summer Camp Georgia Income Tax Division 2003 Estimate United States Treasury 2002 1040 Form for Deena Linn (10) $ Amount Paid 300.00 35.57 300.00 35.57 300.00 750.00 300.00 300.00 2,480.00 40.00 23,583.00 Date Paid 05/07/2003 05/09/2003 05/14/2003 06/17/2003 06/19/2003 07/07/2003 07/15/2003 07/15/2003 07/30/2003 07/31/2003 08/12/2003 Disbursements of Principal (Continued) Administration Expenses The Walker School Tuition USSA Federal Savings Bank Car payment expense Georgia Income Tax Division ;W02 Form 500 The Walker School Drop-in-Service USSA Federal Savings Bank Car Payment Expense USSA Federal Savings Bank -- Bank Charges for Checking Account Bank fees HNYSA - Sports Flssociation USSA Federal Savings Bank Car Payment Expense Georgia Income Tax Division 2003 Estimate United States Treasury USSA Federal Savings Bank (11 ) $ Amount Paid 11,209.00 300.00 7,586.00 54.00 300.00 6.00 125.00 300.00 40.00 420.00 300.00 Date Paid 08/29/2003 08/29/2003 08/29/2003 09/02/2003 09/08/2003 09/15/2003 09/18/2003 09/22/2003 09/26/2003 1 0/09/2003 Disbursements of Principal (Continued) Administration Expenses Principal Transfer from Deena Linn's Estate to the Estate of Steven D. Linn for Federal Estate Tax paid on non-probate assets RESERVES: Rhoads & Sinon, LLP Attorney's fees Out of Pocket Expenses RE:SERVES: Register of Wills Filing Fee to File Accounting MNYSA - Sports Association Sport Wear Soccer Uniform USSA Federal Savings Bank United States Treasury Georgia Income Tax Division The Walker School USSA Federal Savings Bank Total Administration Expenses (12) Amount Paid $ 14,500.00 225.00 170.00 25.00 40.00 300.00 420.00 40.00 318.84 300.00 $ 125,634.46 Date Paid OS/20/2002 04/16/2003 08/29/2003 08/29/2003 08/29/2003 Disbursements of Principal (Continued) Fees and Commissions Rhoads & Sinon LLP Attorneys' fees, Guardianship proceedings Waddell, Smith, Magoon & Freeman 2002 Income tax preparation RESERVES: Michael Linn Guardianship Commission RESERVES: Rhoads & Sinon, LLP jl\ttorney's fees RESERVES: Steven Nearman Guardianship Commission Total Fees and Commissions Total Disbursements of Principal (13) $ $ .$ Amount Paid 7,586.58 375.00 7,750.00 8,000.00 2,250.00 25,961.58 151.596.04 Deena G. Linn Distributions of Principal to Beneficiaries Total Distributions of Principal (14) Distribution Value $ 0.00 Deena G. Linn Principal Balance On Hand Valued as of November 26,2003 Inventory Value Cash and Cash Equivalents Money Market USSA Performance 1st Index Account #160-8938-3 $ USAA Federal Savings Bank Checking Account #156-4954-7 Washington Mutual Bank, FA 373,820.98 9,969.38 740,104.79 Total Cash and Cash Equivalents Total Balance on Hand (15) $ 1,123,895.15 $ 1,123,895.15 Deena G. Linn Information Schedules - Principal Inventory Exchanges and Stock Distributions Value CNA Insurance 03/12/2002 Received $ 500.00 03/12/2002 Collected (500.00) Litigation Proceeds 09/24/2002 Received $ 740,115.79 09/24/2002 Collected (740,115.79) TIAA-CREF LE~sley Nearman' s Retirement }illnui ty Account 12/03/2001 Received $ 2,196.56 12/03/2001 Collected (2,196.56) (16) Deena G. Linn Receipts of Income (17) Receipts of Income (Continued) Social Security 04/22/2003 Miscellaneous Income $ 1,152.00 OS/27/2003 Miscellaneous Income 1,152.00 06/24/2003 Miscellaneous Income 1,151.00 07/22/2003 Miscellaneous Income 1,151. 00 08/26/2003 Miscellaneous Income 1,146.00 09/23/2003 Miscellaneous Income 1,151.00 10/21/2003 Miscellaneous Income 1,151.00 $ 28,590.50 USAA Federal Savings Bank Checking Account #156-4954-7 11/29/2001 Interest $ 0.63 12/28/2001 Interest 13.25 01/30/2002 Interest 2.98 02/27/2002 Interest 3.95 03/28/2002 Interest 2.64 04/29/2002 Interest 2.69 USAA Federal Savings Bank Checking Account #156-4954-7 04/29/2002 Miscellaneous Income $ 1. 50 ATM Surcharge Rebate USAA Federal Savings Bank Checking Account #156-4954-7 05/30/2002 Interest $ 2.41 06/27/2002 Interest 1. 96 07/30/2002 Interest 1.81 08/29/2002 Interest 1.48 09/27/2002 Interest 1.20 10/30/2002 Interest 1.14 11/27/2002 Interest 1. 07 12/30/2002 Interest 1. 01 01/30/2003 Interest 1.50 02/27/2003 Interest 1.19 03/28/2003 Interest 0.91 04/29/2003 Interest 4.76 OS/29/2003 Interest 1.33 06/27/2003 Interest 0.58 07/30/2003 Interest 1. 55 08/28/2003 Interest 1.91 09/29/2003 Interest 2.07 10/30/2003 Interest 2.17 30.05 (18) Washington Mutual Bank, FA 10/07/2002 Interest 11/07/2002 Interest 12/06/2002 Interest 12/31/2002 Interest 01/08/2003 Interest 02/07/2003 Interest 03/07/2003 Interest 04/07/2003 Interest 05/07/2003 Interest 06/06/2003 Interest 07/03/2003 Interest 08/07/2003 Interest 09/08/2003 Interest 10/07/2003 Interest 11/07/2003 Interest Total Income Received Receipts of Income (Continued) $ 547.88 1,214.06 1,137.59 982.19 314.72 1,020.82 814.13 817.48 791.98 792.81 830.49 663.79 708.68 642.86 687.78 (19) $ $ 11,967.26 51,100.24 Deena G. Linn Gains and Losses on Sales or Other Dispositions of Income Net Gain No Gain or Loss (20) Net Loss $ 0.00 Deena G. Linn Disbursements of Income Date Paid Amount Paid Administration Expenses 12/10/2001 Payment of Miscellaneous $ 1,597.18 Expenses to Michael Linn Monthly 12/28/2001 Payment of Miscellaneous 975.00 Expenses to Michael Linn Honthly 01/03/2002 Payment of Miscellaneous 704.40 Expenses to Michael Linn Honthly 02105/2002 Payment of Miscellaneous 1,801. 51 Expenses to Michael Linn ~[onthly 02/28/2002 Scholastic Book Club 4.95 Books 03/04/2002 Payment of Miscellaneous 1,574.29 Expenses to Michael Linn M:onthly 03/30/2002 David Ogelsby 8.00 Purchase Publication 04/01/2002 Payment of Miscellaneous 1,630.48 Expenses to Michael Linn Monthly 04/03/2002 Becky Tolbert 8.00 Attention Beat - Publication 04/04/2002 Payment of Miscellaneous 200.00 Expenses to Michael Linn Monthly (21) Date Paid 04/05/2002 05/03/2002 OS/23/2002 06/03/2002 06/28/2002 07/09/2002 08/05/2002 08/12/2002 08/12/2002 08/21/2002 09/03/2002 09/20/2002 Disbursements of Income (Continued) Administration Expenses ATM Cash for Deena Payment of Miscellaneous Expenses to Michael Linn Monthly lDara Parks Teacher's Gift Payment of Miscellaneous Expenses to Michael Linn JI10nthly Payment of Miscellaneous Expenses to Michael Linn !-1onthly Ruth Gundermann Payment of Miscellaneous Expenses to Michael Linn ~1onthly ATM Cash for Deena l~TM Cash for Deena ATM Cash for Deena Payment of Miscellaneous Expenses to Michael Linn l'lonthly Temple Kol Emeth Donation (22) $ Amount Paid 101. SO 1,460.00 20.00 1,386.63 2,329.62 100.00 1,605.42 100.00 34.00 44.00 1,559.29 50.00 Disbursements of Income (Continued) Date Paid Amount Paid Administration Expenses 10/03/2002 Payment of Miscellaneous $ 1,357.62 Expenses to Michael Linn Monthly 10/28/2002 Scholastic Book Club 49.90 Game programs 11/06/2002 Payment of Miscellaneous 1,185.14 Expenses to Michael Linn Monthly 12/02/2002 Payment of Miscellaneous 2,163.01 Expenses to Michael Linn Honthly 12/19/2002 Robin Evanes 20.00 Teacher's gift 01/02/2003 Payment of Miscellaneous 4,721.67 Expenses to Michael Linn JI10nthly 02/06/2003 Payment of Miscellaneous 1,025.37 Expenses to Michael Linn !-1onthly 02/25/2003 Payment of Miscellaneous 1,060.59 Expenses to Michael Linn Monthly 02/27/2003 Payment of Miscellaneous 880.92 Expenses to Michael Linn Monthly 04/04/2003 Payment of Miscellaneous 1,574.93 Expenses to Michael Linn Monthly (23) Date Paid 04/15/2003 05/05/2003 05/08/2003 05/16/2003 OS/21/2003 OS/22/2003 OS/23/2003 06/09/2003 07/14/2003 08/01/2003 09/04/2003 10/01/2003 Disbursements of Income (Continued) Administration Expenses United States Treasury 2003 Form 1040ES Payment of Miscellaneous Expenses to Michael Linn Monthly Atlanta Jewish Community Center Camp Barney Medintz - Crazy Chain Kim Ragan - Scout Leader's Gift Delise McCorkie - Teacher's Gift American Girl Magazine Payment of Miscellaneous Expenses to Michael Linn Monthly Payment of Miscellaneous Expenses to Michael Linn Monthly Internet Direct Internet Direct Payment of Miscellaneous Expenses to Michael Linn Monthly (24) $ Amount Paid 420.00 1,666.87 50.00 25.00 10.00 25.00 36.90 1,213.48 1,605.55 879.52 2,067.56 923.52 . ( Disbursements of Income (Continued) Date Paid Amount Paid Administration Expenses 10/06/2003 Temple Kol Emeth $ 25.00 Donation 10/16/2003 Bill Columbo 25.00 Tota.1 Administration Expenses $ 40,306.82 Tota.1 Disbursements of Income $ 40,306.82 (25) . , Deena G. Linn Distributions of Income to Beneficiaries Distribution Value Total Distributions of Income $ 0.00 (26) . ( Deena G. Linn Income Balance On Hand Valued as of November 26, 2003 Inventory Value Cash and Cash Equivalents Money Market USSA Performance 1st Index Account #160-8938-3 $ USAA Federal Savings Bank Checking Account #156-4954-7 Washington Mutual Bank, FA 1,872.14 5,393.68 3,527.60 Total Cash and Cash Equivalents Total Balance on Hand (27) $ 10,793.42 $ 10,793.42 . . ' . AFFIDAVIT Michael W. Linn and Steven C. Nearman, Guardians, of Deena G. Linn, hereby declare under oath that they have fully and faithfully discharged the duties of their office; that the foregoing Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the Estate have been paid in full; that, to their knowledge, there are no claims now outstanding against the Estate; that all taxes presently due from the Estate have been paid. 1t{~~~ Michael W. Linn, Guardian Steven C. Nearman, Guardian Sworn to and subscribed bore me this ~ day of D.e-~ ..e", 2003. c~~' ~vt. NOTARY PUBLIC M! '~ ---- MY COMMISSION EXPIRES: (SEAL) Christi M. Lord N~ Public, Fulton County, Georgia My COmmission Expires June 21, 2004 AFFIDAVIT Michael W. Linn and Steven C. Nearman, Guardians, of Deena G. Linn, hereby declare under oath that they have fully and faithfully discharged the duties of their office; that the foregoing Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the Estate have been paid in full; that, to their knowledge, there are no claims now outstanding against the Estate; that all taxes presently due from the Estate have been paid. Michael W. Linn, Guardian A::-c. 7L._ Steven C. Nearman, Guardian Sworn ?f:pn and sUbs~ed before me this 'I-D.. day of ~"I, 2003. Let. p~ IC MY COMMISSION EXPIRES: My Commission Expires March 31, 2005 (SEAL) . .' . . ~ ' f INRE: ESTATE OF DEENA G. LINN, : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : NO. 2001-934 STATEMENT OF PROPOSED DISTRIBUTION OF MICHAEL W. LINN AND STEVEN C. NEARMAN, GUARDIANS OF THE ESTATE OF DEENA G. LINN The balance for distribution as shown on the First and Final Account of Michael W. Linn and Steven C. Nearman, Guardians is $1,134,688.57. Distribution of the remaining balance as set forth in said account is proposed as follows: PROPOSED SCHEDULE OF DISTRIBUTION TO: Michael W. Linn and Steven C. Nearman, Guardian of the Estate of Deena G. Linn for further administration Principal Cash Income Cash $ 1,123,895.15 $ 10,793.42 $1,134,688.57 TOTAL PROPOSED DISTRIBUTION $1.134.688.57 ~~~ Michael W. Linn, Guardian Steven C. Nearman, Guardian 433057.1 ... II t . c. ;- INRE: ESTATE OF DEENA G. LINN, : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : NO. 2001-934 STATEMENT OF PROPOSED DISTRIBUTION OF MICHAEL W. LINN AND STEVEN C. NEARMAN, GUARDIANS OF THE ESTATE OF DEENA G. LINN The balance for distribution as shown on the First and Final Account of Michael W. Linn and Steven C. Nearman, Guardians is $1,134,688.57. Distribution of the remaining balance as set forth in said account is proposed as follows: PROPOSED SCHEDULE OF DISTRIBUTION TO: Michael W. Linn and Steven C. Nearman, Guardian of the Estate of Deena G. Linn for further administration Principal Cash Income Cash $ 1,123,895.15 $ 10,793.42 $1,134,688.57 TOTAL PROPOSED DISTRIBUTION $1,134.688.57 Michael W. Linn, Guardian -/Z:- c. 70__> Steven C. Nearman, Guardian 433057.1 -. '. _I . ( I' t:. STATE OF GEORGIA ) ) ) SS: COUNTY OF f V\; (~ On this, the day of De~6-ttr- , 2003, before me, the undersigned officer, personally appeared Michael W. Linn, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and o~~cial seal.. 0 C~~~\,~> Notary Public My Commission Expires: (SEAL) Chrfslf M. Lord Notary Public, Fulton County Georma My Commission Expires June 21, 2004 . 't. ... "" t. ~:~NWEALTH OF VIRGINIA ) C\ n n ,,) A _ _ -()~ ' ) OF ~ Y, Ull.A...C..J ) ~ On this, the 8 - day of ~ lJ2v1 SS: , 2003, before me, the undersigned officer, personally appeared Steven C. Nearman, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my h and official s.?l , -~~ otary Public My Commission Expires: My Commission Expires March 31, 2005 (SEAL) 433057.1 r""' . .. ,.. -'" '\ '. ". ,-<' g ("""', ::l~' ::l~, ~~('": -0 ~~ "'. . on' '. , - (' 00 ~ ~.'t ~ ~'~\";I, N 5' . ,\ 00(1) " . ..., ~r')"'" ;:;. (1) ALL-STATE lEGAL, A DIVISION OF AlL-STATE- lNTERNA FORM NO.: 07152-BF. 07153-BL . 07155-GY . 071 i5 >- - 0 ~' .g '< o ...., '" ~ Q.; \/J g (1) 3 (1) a :E ~ '" 5' o ;::- p,. (1) p,. ~, So So (1) ?f ~ ] qs, ~ P>"Q So So - _. 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Z~ C x ;0 l/) '11 en I )> A C. 2;0..> tTl \0 C/)tl:i L - -I' f'1 ~ ~ ;j 0.. n tTl w -<tTl- '\I (J) -i ~ ~(D _. C/) n Z .j::.. r~~ 0 (j) r ~ CD 0 <rS- 0 ~ ~ tTl > >>0 (Xl c en en g ~ , :l> ~ ..n 0 ~St - 5. - ;0 ~ f'1 ''"'' n.....J r > e- m ~ (D 0 ...... L Z ~ >-r:I Z '= -. .. K.~ / ",- " \ - .~ r-"'c r ~.., k ~:...> ~' '~ ~ \...>,' r) -C..'" ~.. I ......~ Joann¢ Book Christine, Esquire ARomey iD No. 82028 Rhoads & Sinon LLP One South Market Square, 12~ Floor P.O. Box 1146 Harrisburg, PA 17018 (717) 233-5731 IN RE: : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA ANDREW J. LINN and : DEENA G. LINN, Minors : ORPHANS' COURT D .I~,I~:ION : No. 21-01-934 =., ~ PETITION TO AUTHORIZF. TRANSFER OF THE AS~ETS~F THE GUARDIANSHIP OF THE ESTATES OF 1V~OR~ ~:' !_~ TO THE HONORABLE, THE PRESIDENT JUDGE AND JUDGES OF SAID COURT: NOW COME, Petitioners, Michael W. Linn and Steven C. Nearman, Co-Guardians of the Estates of Andrew J. Linn and Deena G. Linn, Minors, by and through their attorneys, Rhoads & Sinon LLP, and file the within Petition to Authorize Transfer of the Assets of the Guardianship of the Estates of Minors and in support thereof respectfully represent and aver the following: 1. On October 17, 2001, this Court appointed Michael W. Linn and Steven C. Nearman Co-Guardians of the Estates of Andrew J. Linn ("Andy") and Deena G. Linn ("Deena"), who are minors. Michael W. Lirm is a paternal uncle and Steven C. Nearman is the maternal uncle of Andy and Deena. 2. Also on October 17, 2001, Michael W. Lima and his wife, Barbara D. Linn were appointed Co-Guardians of the Person of Andy and Deena. 3. Andy and Deena's parents, Steven D. Lima and Lesley E. Nearman, were killed in a car accident on September 21, 2001. 4. With this Court's approval, Andy and Deena moved fi.om their home in New Cumberland, Pennsylvania to the home of Michael and Barbara Lima in Marietta, Georgia. Since late October, 2001, Andy and Deena have lived in Georgia with Michael and Barbara Lima. 5. On October 14, 2003, this Court confn-med the First and Final Accounts of Michael W. Lima and Steven C. Nearman, as Co-Administrators of the Estate of Steven D. Linn and the Estate of Lesley E. Nearman. The administration of both of these estates is now complete. 6. On January 13, 2004, this Court confirmed the First and Partial Accounts of Michael W. Lima and Steven C. Nearman, as Co-Guardians of the Estate of Andrew J. Lima and Deena G. Lima. 7. Andy is now 16 years old and Deena is 12 years old. Andy and Deena have adjusted well to their new home in Georgia. 8. Andy is now in eleventh (11th) grade and Deena is in seventh (7th) grade at the Walker School, a private school in Marietta, Georgia. 9. Both Andy and Deena are achieving good g~ades in school. Both Andy and Deena are active with their school's soccer team and a community club soccer team. Deena is also active with a school volleyball team and Andy just completed an enjoyable summer job with an architecture firm in Atlanta, Georgia. 10. None of Andy and Deena's family lives in Pennsylvania. The Linn/Nearman family plans for Andy and Deena to continue to live in Georgia indefinitely. 11. The family desires for the guardianship of Andy and Deena's estates to be governed by the Georgia courts. The family desires this change in order to reduce the logistical difficulty ofretuming to Pennsylvania to seek court involvement in and approval of guardianship matters. 12. The Court in Georgia has appointed Michael W. Linn and Steven C. Neannan as Co-Guardians of Andy and Deena's Property. Attached hereto and incorporated herein as Exhibit "A" are copies of the orders establishing the guardianships in Georgia. 13. Georgia provides protection akin to those in Pennsylvania for minors subject to guardianships. See Offic. Code Ga. Ann. §29-2-1 et. seq. Shnilar to Pennsylvania, the Georgia Code restricts the use of guardianship assets and the investment of guardianship estates. See Offic. Code Ga. Ann. §29-2-2 et seq. The Petitioners believe that the assets of Andy and Deena's estates will be equally protected in Georgia as they are in Pennsylvania. -3- 14. The current value of Andy and Deena's Guardianship Estates are set forth in the Statements of Proposed Distribution for each Estate. Attached hereto and incorporated herein as Exhibit "B" is the Statement of Proposed Distribution and Statement of Additional Receipts and Distributions for the Estate of Andrew J. Linn. Attached hereto and incorporated herein as Exhibit "C" is the Statement of Proposed Distribution for the Estate ofDeena G. Linn. 15. All members of Andy and Deena's family consent to the transfer to Georgia of the assets of Andy and Deena's guardianship estates. WHEREFORE, Petitioners request that this Honorable Court authorize the transfer of the assets of the Guardianship Estates of Andrew J. Linn and Deena G. Limn, as set forth in the Schedules of Distribution attached hereto to their respective Guardianship Estates established in the state of Georgia. RHOADS & SINON LLP J] oanne Book Christine {~,/Attorney ID No. 82028 Rhoads & Sinon LLP P.O. Box 1146 Harrisburg, PA 17108-1146 (717) 233-5731 Attorneys for the Petitioners Date: September e~3, 2004 -4- VERIFICATION MICHAEL W. LINN, deposes and says, subject to the penalties of 18 Pa. C.S. § 4904 relating to unswom falsification to authorities, that the facts set forth in the foregoing are true and correct to the best of his knowledge, information and belief. Michael~W. Linn VERIFICATION STEVEN C. NEARMAN, deposes and says, subject to the penalties of 18 Pa. C.S. § 4904 relating to unswom falsification to authorities, that the facts set forth in the foregoing are true and correct to the best of his knowledge, information and belief. Steven C. Nearman LETTERS OF GUARDIANSHIP OF THE PROPERTY OF MINOR Estate No. 04-0874 From the Judge of the Probate Court of Said County. TO: Michael W. Linn and Steven C. Nearman, Co-Guardians RE: Andrew J. Linn, Minor The above-named minor (the '~vard") has been found by this Court to be in need of a guardian of the property, and this Court has entered an order designating you as such guardian. You have assented to this appointment by taking your oath and posting bond. In general, your duties as guardian are to protect and maintain the property of the ward. Special Instructions: 1. You must keep the ward's funds separate from your own. You should put the ward's funds in a separate checking or savings account, as apprepdate, and make all payments by check. 2. You may not sell or give away any of the ward's property without a court order. 3. You may not spend any of the principal (corpus) for any purpose without court order, but the annual income can be spent as necessary to support the ward without a court order to the extent that the parents are not financially able to support the ward. 4. Georgia law requires you to file with this Court an annual return, showing all receipts and disbursements, accompanied by an affidavit certifying that the original vouchers (checks) have been compared with the items listed on the return, and that the return is correct. Such return is due within 60 days after each anniversary date of these Letters of Guardianship, unless the Court has approved a different accounting period. 5. If you still have any of the ward's property when the ward reaches age 18, you should then turn over such property to the ward, obtain a notarized receipt from the ward, and file your final return, together with a copy of the receipt, with this Court within 60 days after the ward reaches age 18. 6. You may not borrow money on behalf of your ward without a Cot~rt order, nor may you or your ward loan the ward's funds to anyone, nor may you use your ward's money for yourself. 7. The regular commissions allowed a guardian are 2.5% on all sums of money paid out, and 2.5% on all sums received, as shown by the annual or final return. There are special rules concerning commissions for property delivered in kind, interest eamed, extraordinary services, and market value of property held as of December 31 each year. 8. You must keep the Court informed of any changes in your name or address. 9. You should inform the Court of any change of location of your ward. 10. Please consult your attorney if you have any questions. Given "u, nder., my hand and: official seal, the 30th day of August, 2004. if the Judge ~id not sign the original of this document. Issued by: Jennifi~t p. Ritchey Judge of the Probate Court (~'k, Probate' Court' Effective 7~90 ' GPCSF 40 LETTERS OF GUARDIANSHIP OF THE PROPERTY OF MINOR Estate No. 04-0875 From the Judge of the Probate Court of Said County. TO: Michael W. Linn and Steven C. Nearman, Co-Guardians RE: Deena G. Linn, Minor The above-named minor (the '~Nard") has been found by this Court to be in need of a guardian of the property, and this Court has entered an order designating you as such guardian. You have assented to this appointment by taking your oath and posting bond. In general, your duties as guardian am to protect and maintain the property of the ward. Special Instructions: 1. You must keep the ward's funds separate from your own. You should put the ward's funds in a separate checking or savings account, as appropriate, and make all payments by check. 2. You may not sell or give away any of the ward's property without a court order. 3. You may not spend any of the principal (corpus) for any purpose without court order, but the annual income can be spent as necessary to support the ward without a court order to the extent that the parents am not financially able to support the ward. 4. Georgia law requires you to file with this Court an annual return, showing all receipts and disbumements, accompanied by an affidavit certifying that the original vouchers (checks) have been compared with the items listed on the return, and that the return is correct. Such ratum is due within 60 days after each anniversary date of these Letters of Guardianship, unless the Court has approved a different accounting period. 5. If you still have any of the ward's property when the ward roaches age 18, you should then turn over such property to the ward, obtain a notarized receipt from the ward, and file your final return, together with a copy of the receipt, with this Court within 60 days after the ward roaches age 18. 6. You may not borrow money on behalf of your ward without a Court order, nor may you or your ward loan the ward's funds to anyone, nor may you use your ward's money for yourself. 7. The regular commissions allowed a guardian am 2.5% on all sums of money paid out, and 2.5% on all sums received, as shown by the annual or final tatum. Them am special rules concerning commissions for property delivered in kind, interest earned, extraordinary services, and market value of property held as of December 31 each year. 8. You must keep the Court informed of any changes in your name or address. 9. You should inform the Court of any change of location of your ward. 10. Please consult your attorney if you have any questions. Given under my hand and official seal, the 30th day of August, 2004. if the Judge did not sign the ~ ,. .origina~of this document. Judge of the Probate Court Issued by: Jennifer P. Ritchey rk, ~rob~/~ourt ~ Effective 7190 GPCSF 40 STATE OF GEORGIA COBB COUNTY I. THE UNDERSIONED, Clerk of the Probate Court of Cobb County, Georgia, DO HEREBY CERTIFY the within and foregoing is a true and correct copy of the original as it appears on record and file in the office of ~e Probate Court of Cobb County, Georgia and that same is in full force and effect. Seal of the Probate Court at WITNESS my hand and [~-~-H'"I day of~T~_' Marietta, Georgia this the ~,.~,(.,,~lerk, Probate ~.,0urt of Cobb ~unty IN RE: : IN THE COURT OF COMMON PLEAS ESTATE OF ANDREW J. LINN CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DWISION NO. 2001-0934 STATEMENT OF PROPOSED DISTRIBUTION OF MICHAEL W. LINN AND STEVEN C. NEARMAN, GUARDIANS OF THE ESTATE OF ANDREW $. LINN The balance for distribution as shown on the Statement of Additional Receipts and Disbursements of Michael W. Linn and Steven C. Nearman, Guardians is $1,245,547.56. Distribution of the remaining balance as set forth in said statement is proposed as follows: PROPOSED SCHEDULE OF DISTRIBUTION TO: Michael W. Linn and Steven C. Nearman, Guardian of the Estate of Andrew J. Linn for further administration Automobile $ 15,000.00 Cash $1,230,547.56 $1,245,547.50 TOTAL PROPOSED DISTRIBUTION $1.245.547.56 Micha&"W. Linn, Guardian Steven C. Nearman, Guardian 531182A IN RE: IN THE COURT OF COMMON PLEAS ESTATE OF ANDREW J. LINN CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 2001-0934 STATEMENT OF PROPOSED DISTRIBUTION OF MICHAEL W. LINN AND STEVEN C. NEARMAN, GUARDIANS OF THE ESTATE OF ANDREW J. LINN The balance for distribution as shown on the Statement of Additional Receipts and Disbursements of Michael W. Linn and Steven C. Nearman, Guardians is $1,245,547.56. Distribution of the remaining balance as set forth in said statement is proposed as follows: PROPOSED SCHEDULE OF DISTRIBUTION TO: Michael W. Lirm and Steven C. Nearman, Guardian of the Estate of Andrew J. Linn for further administration Automobile $ 15,000.00 Cash $1,230,547.56 $1,245,547.56 TOTAL PROPOSED DISTRIBUTION $1.245.547.56 Michael W. Linn, Guardian Steven C. Nearman, Guardian 531182.1 STATE OF GEORGIA ) ) SS: COUNTY OF ~)l'x ) On this, the ! '~ day of S~a Ve,,.,~ zg , 2004, before me, the undersigned officer, personally appeared Michael W. Linn, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Notary Public My Commission Expires: ~ ~90 - I>~ (SEA[) J-O V % ~ ~ o:0= COMMONWEALTH OF VIRGINIA ) ) SS: COUNTY OF ) On this, the -~ ! :~¥. day of ~-~f'~E.~ ~.~ , 2004, before me, the undersigned officer, personally appeared Steven C. Nearman, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set myh~~. Notary Public My Commission Expires: ~* .~ ~ "~ ~ (SEAt,) IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 0934-2001 STATEMENT OF ADDITIONAL RECEIPTS AND DISBURSEMENTS OF Michael W. Linn and Steven C. Nearman Guardians For ESTATE OF ANDREW J. LINN Date of Trust: October 17, 2001 Statement for the Period: December 1, 2003 to July 31, 2004 Purpose of Statement: Michael W. Linn and Steven C. Nearman, Guardians, offer this statement to acquaint interested parties with the transactions that have occurred during their administration. The statement also indicates the proposed distribution of the estate. It is important that the statement be carefully examined. Requests for additional information, or questions, or objections, can be discussed with: Joanne Book Christine, Esquire Rhoads & Sinon LLP One South Market Square 12tn Floor P.O. Box 1146 Harrisburg, PA 17108-1146 (717) 233-5731 496926.2 Andrew J. Linn Summary of Account Page Receipts 2 $ 1,265,080.70 Receipts of Income 3 16,983.77 Net Gain on Sales or Other Dispositions 5 0.00 $ 1,282,064.47 Less Disbursements: 6 Administrative Expenses $ 35,206.91 Fees & Commissions 1,310.00 361516.91 Balance Before Distributions $ 1,245,547.66 Less Distributions to Beneficiaries 11 0.00 Total Balance On Hand 12 $ 1 245 547.56 For Information: Investments Made 13 Unpaid Expenses 14 Unrealized Gains and Losses 14 (4) Andrew J. Linn Receipts Inventory Value Cash and Cash Equivalents 12/01/2003 Money Market USA3~ Performance 1st Index Account #160-8939-1 $ 352,642.94 USAA Federal Savings Bank Checking Account #156-4953-9 14,436.08 Washington Mutual Bank, FA Litigation Proceeds 743,632.38 Total Cash and Cash Equivalents $ 1,110,711.40 Inventory Value Tangible Personal Property 12/0~1/2003 2000 Honda Accord LX two door coupe with 30,000 miles in excellent condition from a private seller $ 15,000.00 Total Tangible Personal Property 15,000.00 Total INVENTORY $ 1,125,711.40 RECEIPTS SUBSEQUENT TO INVENTORY 04/14/2004 Washington Mutual Bank, FA Litigation Proceeds $ 138,367.30 06/22/2004 Federal Income Tax Refund 1,002.00 Total RECEIPTS SUBSEQUENT TO INVENTORY 139,369.30 Total Receipts of Principal $ 1,265,080.70 (2) Andrew J. Linn Receipts of Income Income Collected Mail Deposit 05/10/2004 Interest $ 48.00 06/01/2004 Interest 8.47 $ 54.47 Money Market USAA Pedormance 1st Index Account #160-8939-1 12/15/2003 Interest $ 276.71 01/15/2004 Interest 274.63 02/13/2004 Interest 250.30 03/15/2004 Interest 266.18 04/15/2004 Interest 263.09 05/14/2004 Interest 246.19 05/26/2004 Interest 106.15 05/31/2004 Interest 64.70 06/30/2004 Interest 382.86 2,130.61 Social Security 12/23/2003 Miscellaneous Income $ 1,151.00 12/25/2003 Miscellaneous Income 1,151.00 Paid in November 01/27/2004 Miscellaneous Income 1,176.00 02/24/2004 Miscellaneous Income 1,178.00 03/23/2004 Miscellaneous Income 1,176.00 04/27/2004 Miscellaneous Income 1,176.00 05/25/2004 Miscellaneous Income 1,176.00 06/22/2004 Miscellaneous Income 1,176.00 9,358.00 (3) Receipts of Income (Continued) USAA Federal Savings Bank Checking Account #156-4953-9 12/26/2003 Interest $ 1.44 Paid in November 12/30/2003 Interest 1.65 01/29/2004 Interest 1.49 02/26/2004 Interest 0.98 03/30/2004 Interest 0.97 04/29/2004 Interest 0.64 05/27/2004 Interest 0.67 06/29/2004 Interest 0.63 $ 8.47 Washington Mutual Bank, FA Litigation Proceeds 12/05/2003 Interest $ 621.80 12/31/2003 Interest 577.87 01/08/2004 Interest 177.45 02/06/2004 Interest 612.29 03/05/2004 Interest 570.43 04/05/2004 Interest 672.79 05/07/2004 Interest 698.19 06/07/2004 Interest 750.38 07/08/2004 Interest 751.02 5,432.22 Total Income Received $ 16,983.77 (4) Andrew J. Linn Gains and Losses on Sales or Other Dispositions Net Gain Net Loss 04/14/2004 Collection Washington Mutual Bank, FA Litigation Proceeds Net Proceeds $ 138,367.30 Carried at 138,367.30 06/22/2004 Collection Federal Income Tax Refund Net Proceeds $ 1,002.00 Carried at 1,002.00 Total Gains and Losses $ o.0o $ o.oo No Gain or Loss $ o.oo (5) Andrew J. Linn Disbursements Date Paid Amount Paid Administration Expenses 12/0~2003 Sport's Illustrated $ 39.95 Magazine Check Number 1112 12/03/2003 Michael Linn Monthly 1,975.91 Reimbursements of Expenses 12/03/2003 Michael Linn Monthly 1,494.45 Reimbursements of Expenses Paid in November 12/04/2003 Alan Gardner, MD 15.00 Check Number 1113 12/04/2003 Extreme Measures 395.00 Driving School Check Number intern 1~08/2003 Steve Jennings 125.00 Soccer Clinic Check Number 1114 12/10/2003 USAA Federal Savings Bank 300.00 - Car Payment Expense Paid in November Ckeck Number 1109 12/10/2003 Temple Kol Emeth ~ Donation 18.00 Check Number 1115 12/13/2003 Cobb F C on Ashley Gordon 25.00 (Soccer team) Paid in November Check Number 1108 (6) Disbursements (Continued) Date Paid Amount Paid Administration Expenses 12/14/2003 Alan Gardner, MD $ 30.00 Paid in November Check Number 1110 12/17/2003 USAA Federal Savings Bank 300.00 - Car Payment Expense Check Number 1116 1~20/2003 Walker Student Government 20.00 Association Paid in November Check Number 1105 12/26/2003 Walker Student Government 50.00 Association Paid in November Check Number 1111 01/05/2004 Michael Linn Monthly 2,683.19 Reimbursements of Expenses 01/12/2004 USA3~ Federal Savings Bank 300.00 - Car Payment Expense Check Number 1119 01/15/2004 Georgia Income Tax 40.00 Division - 2003 ES Check Number 1121 01/15/2004 United States Treasury 440.00 -2003ES Check Number 1120 02/04/2004 Michael Linn Monthly 1,532.79 Reimbursements of Expenses (7) Disbursements (Continued) Date Paid Amount Paid Administration Expenses 02/17/2004 Quest Diagnostics $ 22.16 Check Number 1124 02/23/2004 USAA Federal Savings Bank 300.00 - Car Payment Expense Check Number 1126 03/01/2004 Walker School - AP Exam 82.00 Check Number 1127 03/02/2004 Laura Braden 125.00 Varsity Soccer Meals Check Number 1125 03/03/2004 Michael Linn Monthly 1,191.76 Reimbursements of Expenses 03/05/2004 Walker School 1,000.00 Tuition 2004-2005 school year Check Number 1128 03/08/2004 USAA Federal Savings Bank 300.00 - Car Payment Expense Check Number 1131 03/24/2004 Walker School - Soccer 110.00 Check Number 1130 03/30/2004 Auto insurance annual 2,605.00 premium 04/05/2004 Michael Linn Monthly 2,153.48 Reimbursements of Expenses (8) Disbursements (Continued) Date Paid Amount Paid Administration Expenses 04/09/2004 Alan Gardner, MD $ 32.95 Check Number 1134 04/09/2004 USAA Federal Savings Bank 300.00 - Car Payment Expense Check Number 1133 05/04/2004 Michael Linn Monthly 1,333.33 Reimbursements of Expenses 05/09/2004 USAA Federal Savings Bank 300.00 - Car Payment Expense Check Number 1136 05/47/2004 Cash for Andrew Linn 425.00 05/27/2004 Consumer Reports 20.00 05/28/2004 John Gelly - Coaching Fee 50.00 Check Number 1132 05/28/2004 Rhoads & Sinon LLP 59.04 Costs 06/02/2004 Michael Linn Monthly 2,836.90 Reimbursements of Expenses. 06/07/2004 USAA Federal Savings Bank 300.00 - Car Payment Expense Check Number 1142 05/10/2004 John Gelly - Coaching Fee 85.00 Check Number 1141 (9) Disbursements (Continued) Date Paid Amount Paid Administration Expenses 06/24/2004 Walker School $ 11,765.00 Check Nurc~ber 1143 07/30/2004 RESERVES: Rhoads & Sinon, LLP 25.00 Total Administration Expenses $ 35,206.91 Fees and Commissions 01/23/2004 A Kel Long P.C. $ 253.00 Legal Fees Check Number 1122 03/09/2004 A Kel Long P.C. Legal Fees 725.00 Check Nunfoer 1129 04/13/2004 A Kel Long P.C. Legal Fees 137.50 Check Number 1135 05/14/2004 A Kel Long P.C. 194.50 Legal Fees Total Fees and Commissions $ 1,310.00 Total Disbursements $ 36,516.91 (10) Andrew J. Linn Balance On Hand Valued as of July 31, 2004 Inventory Value Cash and Cash Equivalents Money Market USAA Performance 1st Index Account #160-8939-1 $ 319,560.47 USAA Federal Savings Bank Checking Account #156-4953-9 23,555.19 Washington Mutual Bank, FA Litigation Proceeds 887,431.90 Total Cash and Cash Equivalents $ 1,230,547.56 Tangible Personal Property 2000 Honda Accord LX two door coupe with 30,000 miles in excellent condition from a private seller $ 15,000.00 Total Tangible Personal Property $ 15,000.00 Total Balance on Hand $ 1,245,547.56 (12) Andrew J. Linn Information Schedules Inventory Exchanges and Stock Distributions Value 2000 Honda Accord LX two door coupe with 30,000 miles in excellent condition from a private seller 12/01/2003 Starting Balance $ 15,000.00 Federal Income Tax Refund 06/22/2004 Collected $ (1,002.00) 06/22/2004 Received 1,002.00 (13) AFFIDAVIT Michael W. Linn and Steven C. Nearman, Guardians, of Andrew J. Linn, hereby declare under oath that they have fully and faithfully discharged the duties of their office; that the foregoing Statement is true and correct and fully discloses all significant transactions occurring during the statement period; that all known claims against the Estate have been paid in full; that, to their knowledge, there are no claims now outstanding against the Estate; that all taxes presently due from the Estate have been paid. Mich~"'l~w. Linn, Guardian Steven C. Nearman, Guardian Sworn to and subscribed before me this ~ day of ~_~2004. NOTARY PUBLIC (SEAL) . v..~, _ -O; --C':~ ~ ', =CO:r. 'C,- .-'b :Z= ",,;,,, al/,, c ,', AFFIDAVIT Michael W. Linn and Steven C. Nearman, Guardians, of Andrew jo Linn, hereby declare under oath that they have fully and faithfully discharged the duties of their office; that the foregoing Statement is true and correct and fully discloses all significant transactions occurring during the statement period; that all known claims against the Estate have been paid in full; that, to their knowledge, there are no claims now outstanding against the Estate; that all taxes presently due from the Estate have been paid. Michael W. Linn, Guardian Steven C. Nearman, Guardian Sworn to and subscribed before me this ~./~ day of _-~D~_ , 2004. N~TARY PUBLfC MY COMMISSION EXPIRES: (SEAL) COMMONWEALTH OF PENNSYLVANIA Notarial Seal I Kimberly A. Meals, Notary Public City of Harrisburg, Dauphin County My Commission Expires Mar. 11, 2007 Member, Pennsylvania Association of Notaries IN RE: IN THE COURT OF COMMON PLEAS ESTATE OF DEENA G. LINN, CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION : NO. 2001-0934 STATEMENT OF PROPOSED DISTRIBUTION OF MICHAEL W. LINN AND STEVEN C. NEARMAN, GUARDIANS OF THE ESTATE OF DEENA G. LINN The balance for distribution as shown on the Statement of Additional Receipts and Disbursements of Michael W. Linn and Steven C. Nearman, Guardians is $1,254,168.93. Distribution of the remaining balance as set forth in said statement is proposed as follows: PROPOSED SCHEDULE OF DISTRIBUTION TO: Michael W. Linn and Steven C. Nearman, Guardian of the Estate of Deena G. Linn for further administration Cash $ !,254,168.93 $1,254,168.93 TOTAL PROPOSED DISTRIBUTION 24~ Michael W. Linn, Guardian Steven C. Nearman, Guardian IN RE: : IN THE COURT OF COMMON PLEAS ESTATE OF DEENA G. LINN, : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : : NO. 2001-0934 STATEMENT OF PROPOSED DISTRIBUTION OF MICHAEL W. LINN AND STEVEN C. NEARMAN, GUARDIANS OF THE ESTATE OF DEENA G. LINN The balance for distribution as shown on the Statement of Additional Receipts and Disbursements of Michael W. Linn and Steven C. Nearman, Guardians is $1,254,168.93. Distribution of the remaining balance as set forth in said statement is proposed as follows: PROPOSED SCHEDULE OF DISTRIBUTION TO: Michael W. Lima and Steven C. Nearman, Guardian of the Estate of Deena G. Linn for further administration Cash $1,254,168.93 $1,254,168.93 TOTAL PROPOSED DISTRIBUTION 5; 1.254.168.93 Michael W. Lima, Guardian Steven C. Nearman, Guardian 531181.1 STATE OF GEORGIA ) ) SS: COUNTY OF ~.. 0 ~) ¢ ) On this, the loc day of ~ '~"~.~w"~,o(, 2004, before me, the undersigned officer, personally appeared Michael W. Linn, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Notary Public My' Commission Exvi~p.~,[.,O.~ ~'~-~qt'~'* ,- .' p,, '7 '~.Oo ........... COMMONWEALTH OF VIRGINIA ) ) SS: COUNTY OF ) On this, the ~2 [ .re day of ~f~Le4, ~ , 2004, before me, the undersigned officer, personally appeared Steven C. Nearman, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. 1N WITNESS WHEREOF, I hereunto set my h~~ - Notary Public My Commission Expires: ~ - ~ J-d)1~ (SEAL) IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 0934-2001 STATEMENT OF ADDITIONAL RECEIPTS AND DISBURSEMENTS OF Michael W. Linn and Steven C. Nearman Guardians For ESTATE OF DEENA G. LINN Date of Trust: October 17 2001 Statement for the Period: December 1 2003 to July 31 2004 Purpose of Statement: Michael W. Linn and Steven C. Nearman, Guardians, offer this statement to acquaint interested parties with the transactions that have occurred during their administration. The statement also indicates the proposed distribution of the estate. It is important that the statement be carefully examined. Requests for additional information, or questions, or objections, can be discussed with: Joanne Book Christine, Esquire Rhoads & Sinon LLP One South Market Square 12:h Floor P.O. Box 1146 Harrisburg, PA 17108-1146 (717) 233-5731 Deena G. Linn Summary of Account Page Receipts 2 $ 1,273,974.37 Receipts of Income 3 17.,056.71 Net Gain on Sales or Other Dispositions 5 0.00 $ 1,291,031.08 Less Disbursements: 6 Administrative Expenses $ 35,552.15 Fees & Commissions 1,310.00 36~862.15 Balance Before Distributions $ 1,254,168.93 Less Distributions to Beneficiaries 10 0.00 Total Balance On Hand 11 $ 1,254~168.93 For Information: investments Made 12 Unpaid Expenses 13 Unrealized Gains and Losses 13 (1) Deena G. Linn Receipts Inventory Value Cash and Cash Equivalents 12/01/2003 Money Market USSA Performance 1st Index Account ~160-8938-3 $ 375,693.12 USAA Federal Savings Bank Checking Account #156-4954-7 15,363.06 Washington Mutual Bank, FA 743,632.39 Total Cash and Cash Equivalents $ 1,134,688.57 Total INVENTORY $ 1,134,6a8.57 RECEIPTS SUBSEQUENT TO INVENTORY 04/04/2004 Washington Mutual Bank, FA $ 138,367.32 06/01/2004 Estate Distribution 6.48 06/22/2004 Federal Income Tax Refund 912.00 Total RECEIPTS SUBSEQUENT TO INVENTORY 139,285.80 Total Receipts of Principal $ 1,273,974.37 (2) Deena G. Linn Receipts of Income Income Collected Money Market USSA Performance 1st Index Account #160-8938-3 12/15/2003 I~terest $ 292.70 01/15/2004 Interest 290.67 02/13/2004 Interest 265.17 03/15/2004 Interest 282.02 04/15/2004 Interest 278.92 05/14/2004 Interest 260.38 05/26/2004 Interest 112.21 05/31/2004 Interest 68.67 06/30/2004 Interest 406.45 $ 2,257.19 Social Security 12/01/2003 Miscellaneous Income $ 1,151.00 November 12/23/2003 Miscellaneous Income 1,151.00 01/27/2004 Miscellaneous Income 1,176.00 02/24/2004 Miscellaneous Income 1,176.00 03/23/2004 Miscellaneous Income 1,176.00 04/27/2004 Miscellaneous Income 1,176.00 05/25/2004 Miscellaneous Income 1,176.00 06/22/2004 Miscellaneous Income 1,176.00 9,358.00 USAA Federal Savings Bank Checking Account #156-4954-7 12/01/2003 Interest $ 1.51 November 12/03/2003 Interest 1.74 01/29/2004 Interest 1.57 02/26/2004 Interest 1.01 03/30/2004 Interest 1.00 (3) Receipts of Income (Continued) USAA Federal Savings Bank Checking Account #156-4954-7 04/29/2004 Interest $ 0.77 05/03/2004 Interest 0.78 06/29/2004 Interest 0.92 $ 9.30 Washington Mutual Bank, FA 12/05/2003 Interest $ 621.80 12/31/2003 Interest 577.87 01/08/2004 Interest 177.45 02/06/2004 Interest 612.29 03/05/2004 Interest 570.43 04/05/2004 Interest 672.79 05/07/2004 Interest 698.19 06/07/2004 Interest 750.38 07/08/2004 Interest 751.02 5,432.22 Total Income Received $ 17,056.71 (4) Deena G. Linn Gains and Losses on Sales or Other Dispositions Net Gain Net Loss 04/04/2004 Collection Washington Mutual Bank, FA Net Proceeds $ 138,367.32 Carried at 138,367.32 06/22/2004 Collection Estate Distribution Net Proceeds $ 6.48 Carried at 6.48 06/22/2004 Collection Federal Income Tax Refund Net Proceeds $ 912.00 Carried at 912.00 Total Gains and Losses $ o.oo $ o.oo No Gain or Loss $ o.oo (5) Deena G. Linn Disbursements Date Paid Amount Paid Administration Expenses 12/01/2003 Michael Linn, Monthly $ 1,933.11 Reimbursement of Expenses 12/03/2003 Michael Linn, Monthly 1,852.95 Reimbursement of Expenses Paid in November 12/03/2003 Northside Urgent Care 15.00 Check Number 1087 12/04/2003 MNYSA - Sports 125.00 Association Check Number 1088 12/10/2003 USSA Federal Savings Bank 300.00 Paid in November Check Number 1086 12/15/2003 Summer Camp 436.00 down payment 12/15/2003 USSA Federal Savings Bank 300.00 Check Number 1089 01/05/2004 Michael Linn, Monthly 2,813.17 Reimbursement of Expenses 01/12/2004 USSA Federal Savings Bank 300.00 Check Number 1092 01/15/2004 Georgia Income Tax 40.00 Division Check Number 1094 (6) Disbursements (Continued) Date Paid Amount Paid Administration Expenses 01/15/2004 United States Treasury $ 420.00 Check Number 1093 02/03;2004 Expense - can' t read 400.00 check Check Number 1096 02/03/2004 Michael Linn, Monthly 1,532.79 Reimbursement of Expenses 02/23/2004 USSA Federal Savings Bank 300.00 03/02/2004 Michael Linn, Monthly 1,434.01 Reimbursement of Expenses 03/05/2004 The Walker School 1,000.00 Tuition 2004-2005 School Year Check Number 1099 03/08/2004 USSA Federal Savings Bank 300.00 Check Number 1102 03/24/2004 Zoo Atlanta 48.00 Night Crawlers Check Number 1100 04/02/2004 Summer Camp 2,905.00 04/05/2004 Michael Linn, Monthly 1,306.03 Reimbursement of Expenses 04/05/2004 USSA Federal Savings Bank 300.00 Check Number 1103 (7) Disbursements (Continued) Date Paid Amount Paid Administration Expenses 05/03/2004 Michael Linn, Monthly $ 1,333 . 33 Reimbursement of Expenses Transfer to pay for initial orthodontics payment 05/03/2004 Michael Linn, Monthly 1,333.33 Reimbursement of Expenses 05/11/2004 USSA Federal Savings Bank 300.00 05/20/2004 Temple Kol Emeth 40.00 05/21/2004 Para Johnson 20.00 Teachers gift 05/28/2004 Rhoads & Sinon LLP 59.04 Costs 06/03/2004 Michael Linn, Monthly 2,306.39 Reimbursement of Expenses 06/07/2004 USSA Federal Savings Bank 300.00 Check Number 1110 06/24/2004 The Walker School 11,774 . 00 School tuition Check Number 1111 07/30/2004 RESERVES: Rhoads & 25.00 Sinon, LLP Total Administration Expenses $ 35,552.15 (6) Disbursements (Continued) Date Paid Amount Paid Fees and Commissions 01/23/2004 A. Kel Long P.C. $ 253.00 Legal Fees Check Number 1095 03/0~2004 A. Kel Long P.C. 725.00 Legal Fees Check Number 1101 0~13/2004 A. Kel Long P.C. 137.50 Legal Fees Check Number 1104 05/14~004 A. Kel Long P.C. 194,50 Legal Fees Total Fees and Commissions $ 1,310.00 Total Disbursements $ 36~862.15 (9) Deena G. Linn Distributions to Beneficiaries Distribution Value Total Distributions $ 0.00 (lO) Deena G. Linn Balance On Hand Valued as of July 31, 2004 Inventory Value Cash and Cash Equivalents Money Market USSA Performance 1st Index Account #160-8938-3 $ 342,§69.90 USAA Federal Savings Bank Checking Account #156-4954-7 24,167.10 Washington Mutual Bank, FA 887,431~93 Total Cash and Cash Equivalents $ 1,254,168.93 Total Balance on Hand $ 1,254,168.93 (11) AFFIDAVIT Michael W. Linn and Steven C. Nearman, Guardians, of Deena G. Linn, hereby declare under oath that they have fully and faithfully discharged the duties of their office; that the foregoing Statement is true and correct and fully discloses all significant transactions occurring during the Statement period; that all known claims against the Estate have been paid in full; that, to their knowledge, there are no claims now outstanding against the Estate; that all taxes presently due from the Estate have been paid. Micha~' W. Linn, Guardian Steven C. Nearman, Guardian Sworn to and subscribed before me this t ~ day of ~,~_~(~004. NOTARY PUBLIC MY COMMISSION EXPIRES (SEAL) AFFIDAVIT Michael W. Linn and Steven C. Nearman, Guardians, of Deena G. Linn, hereby declare under oath that they have fully and faithfully discharged the duties of their office; that the foregoing Statement is true and correct and fully discloses all significant transactions occurring during the Statement period; that all known claims against the Estate have been paid in full; that, to their knowledge, there are no claims now outstanding against the Estate; that all taxes presently due from the Estate have been paid. Michael W. Linn, Guardian Steven C. Nearman, Guardian Sworn to and subscribed before me this ¢~9/~ day of &~_ , 2004. N~TARy PUBL ~C MY COMMISSION EXPIRES: ( SEAL ) COMMONWEALTH OF pENNSYLVANIA Notaria Seal Kimberly A. Meals, Notary Public City of Hart sburg, Dauphin County My Commission Expires Mar. 1, 2007. Member, Pennsylvania Assoc~a¢o~ of Notaries CERTIFICATE OF SERVICE I hereby certify that on September ~ , 2004, a tree and correct copy of the foregoing Petition to Authorize Transfer of the Assets of the Guardianship to the Estate was served by means of United States mail, first class, postage prepaid, upon the following: Mr. and Mrs. Gerald Nearman Mr. and Mrs. Worth Linn 30 Bonwood Drive 2335 Patriot Heights #2410 Mashpee, MA 02649 Colorado Springs, CO 80904 Mr. and Mrs. Michael Linn Mr. Steven C. Nearman Gmxdians of Andrew J. Lima and Deem G. Linn 6009 Pike Branch Drive 265 Weatherstone parkway Alexandria, VA 22310 Marietta, GA 30068 242 0 IN RE: : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA ANDREW J. LINN and : DEENA G. L1NN, Minors : ORPHANS' COURT DIVISION : No. 21-01-934 AND NOW, this day of ~, 2004, upon consideration of the Petition to Authorize Transfer of the Assets of the Guardianship to the Estate, it is hereby ordered that the Co-Guardians of the Estates of Andrew J. Linn and Deena G. Linn, Minors are authorized to transfer the assets of the Guardianship Estates of Andrew J. Linn and Deena G. Linn to their respective Guardianship Estates established in the state of Georgia as set forth in the aforementioned Petition. BY THE COURT, ~~/esident Judge