HomeMy WebLinkAbout03-02-12 ~ ~
_
~~pp
~7 sv
G~'` ~+
~a.
Cl.~ ~ 1V r j
-
r" _ r'i
ti's C~
-i
Zy
Jeffrey R. Boswell, Esquire, Q
Supreme Court LD. #25444 ~
BOSWELL, TINTNER & PICCOLA
315 North Front Street
Harrisburg, Pennsylvania 17101
Phone(717-236-9377)
Fax (717-236-9316)
E-mail QboswellCDbtpalaw.com)
IN RE: ESTATE OF : IN THE COURT OF COMMON PLEAS
SARAH MCCREA CHAPMAN JONES :CUMBERLAND COUNTY, PENNSYLVANIA
LATE OF LOWER MIFFLIN TWP., :ORPHANS' COURT DIVISION
CUMBERLAND COUNTY, PA.,
DECEASED. : N0.21-2009-0329
OBJECTIONS OF HENRY L. _CHAPMAN. KAREN E. CHAPMAN. AND
KATHARINE CHAPMAN MICHALKA. CONTINGENT BENEFfCIARIES
AND LIFE, TENANTS OF THE TESTAMENTARY TRUST OF SARAH MCCREA
CHAPMAN JONES AND OF HENRY L. CHAPMAN.
GUARDIAN OF ALFRED MCCREA CHAPMAN TO THE
THIRD AND FINAL ACCOUNT OF MANUFACTURERS AND TRADERS
TRUST COMPANY. CORPORATE TRUSTEE. AND THE SCHEDULE OF
PROPOSED DISTRIBUTION OF THE TRUST UNDER WILL OF
SARAH MCCREA CHAPMAN JONES FOR CHAPMAN LODGE
AND NOW, come Henry L. Chapman, Karen E. Chapman, and Katharine
Chapman Michalka, Contingent Beneficiaries of the Testamentary Trust of Sarah
McCrea Chapman Jones (referred to herein as "Contingent Beneficiaries"), and Henry L.
Chapman, court-appointed plenary Guardian of Alfred McCrea Chapman .(referred to
herein as "Beneficiary"), by and through their attorneys, Jeffrey R. Boswell, Esquire, and
Boswell, Tintner & Piccola, and hereby file these Objections to the Third and Final
Account of Manufacturers and Traders Trust Company, corporate Trustee, for the
accounting period July 6, 2011, to January 30, 2012, pertinent to the Trust Under Will of
Sarah McCrea Chapman Jones for Chapman Lodge, as follows:
CASE BACKGROUND
The Contingent Beneficiaries and the Beneficiary incorporate by reference the
Case Background, as stated in the Objections of John McCrea, individual Co-Trustee
filed of record, on or about February 22, 2012, to preclude the need to state same in
these Objections. The corporate Trustee, Manufacturers and Traders Trust Company,
and its successor, Farmers Trust Company, through its Trust Officers, is aware that the
Beneficiary, Alfred McCrea Chapman, did not visit Chapman Lodge after 1985 and that
Alfred Chapman has resided continually in a supervised institutional environment due to
his mental condition and that he has been unable to make personal and financial
decisions. Various Trust Officers of Farmers Trust Company and the M&T paid Alfred
McCrea Chapman's bills for Greystone residential care at Friends Hospital, drugs, and
expenses, by means of an agency account created for Mr. Chapman. Alfred McCrea
Chapman's children, Henry L. Chapman, Karen E. Chapman, and Katharine Chapman
Michalka, the Contingent Beneficiaries and Life Tenants of the Testamentary Trust of
Sarah McCrea Chapman Jones, filed exceptions to the Order of Court, -dated December
29, 2011, terminating the Chapman Lodge Trust, and hereby, incorporate by reference
the exceptions and the averments stated in those exceptions precluding the necessity to
restate same. The Contingent Beneficiaries are adult individuals with the legal capacity
-2-
to accept their life tenancy to the Chapman Lodge and its contents. M&T, the corporate
Trustee, finally filed its Petition, and, thereafter, its Amended Petition to Terminate the
Testamentary Trust of Sarah McCrea Chapman Jones. The Contingent Beneficiaries
filed an Objection in the form of an Answer, on July 24, 2009, objecting to M&T's request
to terminate said trust and to its proposal to distribute the Chapman Lodge and its
contents and its adjacent land to St. Johns Episcopal Church. The Contingent
Beneficiaries also requested the Court to order that the corporate Co-Trustee provide a
full accounting of all principal, income, and expenses pertinent to the trust property and
the administration of the trust from its establishment to the present date, because the
corporate Trustee had provided no specific information to the Contingent Beneficiaries
and to the Beneficiary during its administration of this trust.
The Honorable Anne Lazarus of the Court of Common Pleas of Philadelphia
County, Orphans' Court Division, made specific findings by clear and convincing
evidence as stated in the Final Decree entered on September 24, 2009, as follows:
1. Alfred McCrea Chapman is 73 years of age and is domiciled in
Philadelphia, Pennsylvania.
2. He suffers from paranoid schizophrenia and hernia, which impairs
his capacity to receive and evaluate information effectively and to
make decisions regarding management of his financial affairs.
3. He is so severely mentally impaired that he is unable to make,
communicate, or participate in any decision relating to his estate or
person.
4. His physical and mental health is such that his presence at the
hearing would be possibly harmful to his health and, as a result, he
was present and not represented.
-3-
Accordingly, it is Ordered and Decreed that Alfred McCrea
Chapman is adjudged totally incapacitated, and he requires a plenary
Guardian of his person and estate for the foreseeable future.
Henry L. Chapman is appointed plenary guardian of the person
and the .estate of Alfred McCrea Chapman, an incapacitated person .. .
The Final Decree further provides that the Guardian shall not enter into any settlement of
any claim or cause of action without prior approval of the Court of Common Pleas of
Philadelphia County, Orphans' Court Division, and that the Guardian may not spend
principal assets for the care and maintenance of Alfred McCrea Chapman without that
Court's approval. Henry L. Chapman testified that he, as the plenary Guardian or as a
Contingent Beneficiary and Life Tenant, intends to use the principal of Chapman Lodge
to generate income for the benefit of his father, Alfred McCrea Chapman. The said
Henry L. Chapman requested this Honorable Court to order the distribution of Chapman
Lodge, its contents, together with the land to the children of Alfred McCrea Chapman,
the Contingent Beneficiaries and Life Tenants, as directed by the Testator, Sarah
McCrea Chapman Jones, as per paragraph NINETEENTH of her Will that was admitted
to probate.
M&T has admitted that the Testator directed the Trustees convey Chapman
Lodge, its contents, and the adjacent land to Alfred McCrea Chapman's children. In its
Petition to Terminate Trust, filed on April 8, 2009, M&T averred:
-4-
Initially, the Chapman Lodge was to be held in trust for the benefit
of Decedent's son, Alfred McCrea Chapman, for "as long as he lives or as
long as he has any need for it." Thereafter, the Chapman Lodge and the
land adjacent thereto would be held for the use and benefit of the
children, Alfred McCrea Chapman, John McCrea, and Katharine Jane
McCrea Morris, until the youngest child of Alfred McCrea Chapman
reaches the age of twenty-one, at which time the Chapman Lodge would
be conveyed to Alfred McCrea Chapman's children as joint life tenants.
The youngest child of Alfred McCrea Chapman, Karen, reached age 21 on March 20,
1987. Notwithstanding its understanding of its obligation, the corporate Trustee failed to
convey the Chapman Lodge, its contents and adjacent real property, to the children of
Alfred McCrea Chapman, as joint life tenants, as specifically directed by the Testator,
Sarah McCrea Chapman Jones. By failing to convey Chapman Lodge and its contents
and the adjacent real property to the Contingent Beneficiaries, who should have been
the joint Life Tenants, the corporate Trustee has allegedly incurred significant expenses,
including, but not limited to legal fees, and has allowed the Chapman Lodge and its
contents to deteriorate by not maintaining the property to the detriment of the Contingent
Beneficiaries and Life Tenants. The Contingent Beneficiaries and Life Tenants have
been deprived of life's enjoyment of Chapman Lodge, its contents, now in a state of
disrepair, as well as the adjacent lands, which is a pecuniary loss resultant from M&T's
inaction. Therefore, the Contingent Beneficiaries and Life Tenants make these
objections, as follows:
1. The Contingent Beneficiaries and Life Tenants object to the inclusion of a
reserve expense for the Martson Law Offices, with a "Current Balance due Legal
-s-
Services" in the amount of $12,350, because the legal proceedings, which incurred
charges for legal services, were contrary to the testamentary directive providing for
conveyance to Alfred McCrea Chapman's children as joint Life Tenants, so any legal
services rendered were contrary to the stated legitimate trust purpose and as such did
not benefit the trust or its intended Contingent Beneficiaries, the Life Tenants.
2. The Contingent Beneficiaries and Life Tenants object to the reserve for the
"Martson Law Offices Estimated Future Legal Services" in the amount of $15,000 for the
reasons set forth in the first objection. In addition, the stated figure is speculative and
without legal basis or authority for payment. Furthermore, it is averred that the expenses
for future legal services to support its legally unsupportable proposal to convey the trust
property to St. Johns Episcopal Church would beneft only the ultimate Beneficiary and
not the trust, so any charges incurred should be paid by that ultimate Beneficiary and not
the trust. Attorneys fees incurred to support or to promote a Beneficiary's position
cannot be paid by the trust.
3. The Contingent Beneficiaries and Life Tenants object to the inclusion of the
"M&T Bank -Trustee fees 2003-2012," in the amount of $9,000, as these fees were
incurred after the date when the Chapman Lodge and its contents and adjacent real
property could have been conveyed to the joint Life Tenants, had the corporate Trustee
followed the directions provided by the Testator, Sarah McCrea Chapman Jones. The
Testator's direction for conveyance to Alfred McCrea Chapman's children was
understood by M&T as averred in its Petition filed of record. These alleged fees were
-6-
not charged during that time period as noted in the testimony of a Vice President at the
hearing, and they were not stated in the Account filed by M&T for this time period.
4. The Contingent Beneficiaries and Life Tenants object to the inclusion of the
reserves for payment of $12,235.00 for "Martson Law Offices -Current Balance due
Legal Services" and for payment of $9,000.00 for "M&T Bank -Trustee Fees 2003-2012"
because these items were not included as expenses or reserves in M&T's First and
Partial Account for the period November 3, 1978, to May 27, 2009, which account was
confirmed by this Court. Therefore, this Court should conclude that ALL trustees fees
and ALL fees for legal services during the accounting period were paid, so no additional
amounts for payment should be included as payment as reserves.
5. The Contingent Beneficiaries and Life Tenants objection to inclusion of the
reserve for "Estimated Future Fee for Non-Routine Servicing" in the amount of $5,000,
as the amount stated is speculative and is improper, incorporating the objections
previously stated. Furthermore, the corporate Trustee's "Non-Routine Servicing" was
caused by the corporate Trustee's deliberate failure to follow the directive of the Testator
to convey Chapman Lodge, its contents, and its adjacent real property to the joint Life
Tenants, so any expenditure for estimated future fees would not benefit the stated
purposes of the trust and the directions of the Testator. Thus, the payment of any
amount would be improper.
6. The Contingent Beneficiaries and Life Tenants object to the distribution or
conveyance of Chapman lodge, its contents, and the adjacent land to St. Johns,
-~-
Episcopal Church because it is the legal right of these Contingent Beneficiaries to have
Chapman Lodge conveyed to them as joint Life Tenants pursuant to the Trust's direction.
6. The Contingent Beneficiaries and Life Tenants object to the proposed
distribution of the principal and any undistributed income of the Chapman Lodge Trust to
St. Johns Episcopal Church because there exists no facts and no relevant legal authority
to bypass the Contingent Beneficiaries and Life Tenants who have legal capacity. to hold
this property.
7. The Contingent Beneficiaries and Life Tenants object to any fees set forth as
reserves, as fees incurred and projected to be incurred are contrary to the purposes and
directives of the Testator because the corporate Trustee has failed to convey Chapman
Lodge, its contents, and its adjacent real property to the Contingent Beneficiaries and
joint Life Tenants in a timely manner, thereby incurring fees that had the corporate
Trusted acted timely, would not have been incurred or projected to be incurred.
WHEREFORE, Henry L. Chapman, Karen E. Chapman, and Katharine Chapman
Michalka, Contingent Beneficiaries of the Testamentary Trust of Sarah McCrea
Chapman Jones, and Henry L. Chapman, court-appointed plenary Guardian of Alfred
McCrea Chapman, respectfully requests this Honorable Court to sustain the above
objections and to order the conveyance of Chapman Lodge, its contents, and the
-g-
adjacent real property to the joint Life Tenants, Henry L. Chapman, Karen E. Chapman,
and Katharine Chapman Michalka.
Respectfully submitted,
BOSWELL, TINTNER & PICCOLA
By:
Jeff y R. Boswell, Esquire
I.D. No. 25444
315 N. Front Street
Harrisburg, PA 17101
(717) 236-9377
Attorneys for Henry L. Chapman,
Karen E. Chapman, and Katharine
Chapman
DATED: March ~- , 2012
-9-
VERIFICATION
I, Jeffrey R. Boswell, Esquire, being duly sworn according to law, deposes and
says that he is the attorney for the Contingent Beneficiaries of the Testamentary Trust of
Sarah .McCrea Chapman Jones, Katharine Chapman Michalka and Karen E.Chapman,
that said Contingent Beneficiaries cannot make the verification to the foregoing
Objections due to time constraints, and that the facts set forth in the foregoing Objections
are true and correct upon his knowledge, information, and belief. I understand that false
statements herein are made subject to the penalties of 18 Pa.C.S. § 4904 relating to
unsworn falsification to authorities.
Jeffr .Boswell, Esquire
Dated: March 2- , 2012
CERTIFICATE OF SERVICE
I do hereby certify that I have served a true and correct copy of the foregoing
Objections of Henry L. Chapman, Karen E. Chapman, and Katharine Chapman
Michalka, Contingent Beneficiaries of the Testamentary Trust of Sarah McCrea
Chapman Jones and Life Tenants to Order of Court, by placing same in the United
States Mail, first class, postage prepaid, at Harrisburg, Pennsylvania, addressed as
follows:
No V. Otto, III, Esquire
Seth T. Mosebey, Esquire
10 East High Street
Carlisle, PA 17013
Attorneys for Manufacturers
and Traders Trust Company,
Michael T. Foerster
Sr. Deputy Attorney General
Office of Attorney General
Charitable Trusts & Organizations
14th Floor -Strawberry Square
Co-Trustee Harrisburg, PA 17120
James D. Flowers, Esquire Daniel L. Sullivan, Esquire
26 West High Street Saidis, Sullivan & Rogers
Carlisle, PA 17013 26 West High Street
Attorney for St. John's Episcopal Carlisle, PA 17013
Church Attorneys for Dickinson College, et al.
John McCrea, III, Esquire
Post Office Box 341
Newville, PA 17241
Co-Trustee
By:
Dated: ~~-vc~. z Za~Z
BOSWELL, TINTNER SL PICCOLA
LEONARD TINTNER
JEFFREY E. PICCOLA
JEFFREY R. BOSWELL
KEVIN D. GILLESPIE
COUNSELORS AT LAW
315 NORTH FRONT ST'REE'T
HARRISBURG, PA 17101
(717) P36->i377
FAX (717) 83d-1316
W W W.BTPALAW.COM
WILLIAM D. BOSWELL
(1943-I>i9>i)
March 2, 2012
Glenda Farner Strasbaugh
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013-3387
Re: Estate of Sara McCrea Chapman Jones
No. 21-2009-0329
Dear Ms. Strasbaugh:
I have enclosed for filing the Objections of Henry L. Chapman, Karen E.
Chapman, and Katharine Chapman Michalka, Contingent Beneficiaries and Life
Tenants of the Testamentary Trust of Sarah McCrea Chapman Nones and of Henry L.
Chapman, Guardian of Alfred McCrea Chapman to the Third and Final Account of
Manufactuters and Traders Trust Company, Corporate Trustee, and the Schedule of
Proposed Distribution of the Trust Under Will of Sharah McCrea Chapman. Jones for
Chapman Lodge.
Sincerely,
Jeffrey R. Boswell
JRB:cIh
Enclosures
cc: No V. Otto, III, Esquire (w/copy of enc.)
Seth T. Mosebey, Esquire (w/copy of enc.)
James D. Flowers, Esquire (w/copy of enc.)
John McCrea, III, Esquire (w/copy of -enc.)
Michael T. Foerster, Sr. Deputy Attorney General (w/copy of enc.)
Daniel L. Sullivan, Esquire (w/copy of enc.)
Mr. Henry L. Chapman (w/copy of enc.)
Rosemary Ferrino, Esquire (w/copy of enc.)