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HomeMy WebLinkAbout08-27-12 (2)IN RE: ESTATE OF WENDELL B. STOCKDALE, JR. Deceased ~.~ ..,, C~ c.a L-~ ~~ i~ t~ = - B i. J ~ ~_3 C V _`3 ~; - ='? ~.~ ~~!~ ~- r-.: • COURT OF COMMON PLEAS OF • CUMBERLAND COUNTY • ORPHAN'S COURT DIVISION --- 2 File No. 2009-01040 ~', i rr'~ry ~~..?u ~= `' ~'' REPORT OF AUDITOR `"' ~ a TO THE HONORABLE THE JUDGES OF SAID COURT: O C..~ The undersigned Auditor respectively reports as Auditor: HISTORY OF THE CASE 1 • On August 23, 2011 by Order of Court, the Court appointed William A. Duncan, Esquire, to consider the Objections to the First and Partial Account of the Estate of Wendell B. Stockdale, Sr., see Exhibit "A" attached. 2• On August 31, 2011, William A. Duncan, Auditor, sent a letter and calendars to Counsel to set a date for a conference, see Exhibit "B" attached. 3• On Monday, October 3, 2011, aPre-Hearing Status Conference was held with Counsel and Auditor to discuss the Case, see Exhibit "C" attached. 4• On October 3, 201 1, William A. Duncan, Auditor, sent a Memorandum to Counsel to identify procedures and scheduling for the Case, see Exhibit "D" attached. 5• On October 3, 2011, William A. Duncan, Auditor, sent a Notice of Hearing scheduled for January 10 and 11, 2012, see Exhibit "E" attached. 5• On December 5, 2011, William A. Duncan, Auditor, received a request from Attorney Dzuranin to continue the Case, the Auditor did so, see Exhibit "F" attached. 6• On February 21, 2012, William A. Duncan, Auditor, sent a letter to Counsel requesting a status report, see Exhibit "G" attached. ~• On Apri13, 2012, William A. Duncan, Auditor, was mailed a copy of A Proposed Stipulation and Settlement Agreement was filed, see Exhibit "H" attached. g• On May 10, 2012, William A. Duncan, Auditor, sent a follow up letter, see Exhibit "I" attached. 9• On July 11, 2012, William A. Duncan, Auditor, received a letter from Attorney aJ~~ Dzw'enin with a copy of the Settlement and Release Agreement and Amended Final see Exhibit "K" attached. Accounting, 1 ~• The Proposed Order to confirm the Final Accounting as set forth in the Settl Agreement and dispatch the Auditor is attached as Exhibit "J". ement REPORT OF AUDITOR The recommendation of William A. Duncan, Auditor, is to confirm the Settlement Agreement as an Order of Court confirming the Final Account of the Estate of Wend Stockdale, Jr. All parties will be given notice of the proposed dis osition ell B. P of the Case prior to entry of the Order. Attached to this Report is the Settlement entered into between all arti except for Laurie Stockdale. Attached is the Order of Court to be entered upon the Cow, es review and approval of same. If objections are not filed to the Auditor's Report in a ti s fashion the Court should enter the Order. The Court should then vacate the Auditor mely William A. Duncan. ship of Respectfully submitted, William A. Duncan, Esquire Auditor IN RE: FIRST AND PARTIAL ACCOUNT OF WENDELL B. STOCKDAL,E. SR., AND JANE STOCKDALE, CO-EXECUTORS FOR THE ESTATE OF WENDELL B. STOCKDALE, JR., LATE OF SILVER SPRING TOWNSHIP : CUMBERLAND COUNTY, PENNSYLVANIA: DECEASED IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT' DIVISION NO. 21-2009-1040 IN RE: APPOINTMENT OF AUDITOR f ORDER OF COURT AND NOW, this 23rd day of August, 2011, upon consideration of the Objections to First and Partial Account of Wendell B. Stockdale, Sr., and Jane Stockdale, Co-Executors, and Statement of Proposed Distribution Filed June 24, 2011, and Surcharge Action Against Co-executors and Wix, Wenger, and Weidner filed in the above-captioned matter, William A. Dunca Esquire, is a n, ppointed auditor, and the First and Partial Account of Wendell B. Stockdale Sr. and Jane Stockdale, co-executors, will not.. be confirmed at this time because of the ende objections, p ncY of the By the Court, Stephen J. Dzuranin, Esquire 508 North Second Street P.O. Box 845 Harrisburg, PA 17108 For Estate William A. Duncan, Esquire 1 Irvine Row . sle, PA 17013 Auditor :mae n -' ~ =yT. rn- ..G~'n - v» ~ ~T _~ ~ -~ n _~ ...:. -~a ---- --r-i ~ n G, ,_~,, . !`i I ..0 - --~, - _~, ~, r-_ ~rl ~. 'i Q ~- -~, William A. Duncan Susan J. Hartman Matthew E. Hamlin, Esq. Person & Heim, P.C. 1700 Bent Creek Blvd. -Suite 160 P•O. Box 659 Mechanicsburg, PA 17055-0659 Stephen J. Dzuranin, Esq. 508 North Second Street P.O. Box 845 Harrisburg, PA 17108-0845 Duncan & Hartman pC. Attorneys at Law Cne Irvine Row Carlisle, Pennsylvania 17013 August 31, 2011 ~~ Estate of Wendell B. Stockdale, Jr. No. 21-09- l 040 Dear Matthew & Stephen; ~U~~ FAX (717) 249-7800 dhlaw~pa.net Please be advised that I have been Generally we conduct a conference with the a~orneys invon me above captioned matter. p~edural requirements for the Audits. lved to establish a schedule and The dates under consideration are as follows: Th~day, September 22"~ Monday, October 3'~ Tuesday, October 4`" Wednesday, October 5'" Please return the enclosed calendars showing your. avails ' ' bility on those dates. Yours truly, DUNCAN & HARTMAN, P.C. WAD/jda William A. Enclosures Duncan Register of Wills of Cumberland County AT AN ORPHANS' COURT, Be gan on Tuesday the 24th day of August A.,D. 2010, and holden at Cazlisle, in and for Cumberland County, before t Oler, Jr, Judge the following proceedings were held to wit: he Honorable J. Wesley THE PETITION DOCKET N0.21-09-1040 ~ ~~ MOTION OF OBJECTOR MID PENN BANI{ T FIRST'`~ND PARTIAL ACCO O PLACE OBJECTIONS TO S~CHARGE ACTION AG UlVT AND STATEMENT OF DISTRIBUTION AND THE ~GUMENT LIST AINST CO-EXECUTORS AND ESTATE COUNSEL ON IN RE: AUDITOR OF ESTATE ApppINTED ORDER OF COURT `AND NOW, this 25`h day of au motion the Bust, 2011, upon consideration of the above captioned motion is deemed moot because the objections to which it rela referred to an auditor in the person of William A, Duncan E tes have been sq. By the Court ~~ J• Wesle Oler Jr. J. COMMONWEgI,TH OF PENNSYLVANIA COUNTY OF CUMBERLAND William A. Duncan, Esquire being duly sworn accordin will perform the duties of auditor in the above estate i 8 to law d - oposes and says that he li ti~ C C~~- Auditor S~'orn and subscribed t before me ~~ day of C ~ A.D. Clark of Orphans 7 Court ~~' '~ cn Asp .~ _~ O Deputy ~~ ~ ~7 l~~ '~ n"- ,.:l rn cij _: ~.~ _i~c~ Tt: _~ _T A^l -: - - ij . ~ __ l,'] O William A. Duncan Susan I. Hartman Matthew E. Hamlin, Esq. Person & Heim, P.C. 1700 Bent Creek Blvd. -Suite 160 P.O. Box 659 Mechanicsburg, PA 17055-0659 Stephen J. Dzuranin, Esq. 508 North Second Street P.O. Box 845 Hamsburg, PA 17108-0845 DUnCAn & Hartman, p C. Attorneys at Law One Irvine Row Carlisle, Pennsylvania 17013 September 6, 2011 ~~ Estate of Wendell B. Stockdale, Jr. No. 21-09-1040 1~ean' Matthew & Stephen; ~Op~ FAX (717) 249-7800 dhlaw@pa.net above captio ed mattero~ prompt replies to my request for dates f or a meeting to discuss the The following date and time have been set for the meetin : Monde 8 Y, October 3, 2011 at 9:30 A.M, at Duncan dt Hartman Law Ot~ices 1 Irvine Row, Carlisle, PA Feel free to call me if you have any questions. Yours truly, DUNCAN & HARTMAN, P.C. WAD/jda William A- Duncan Enclosures William A. noncan Susan J. Hartman IN RE: ESTATE OF WENDELL B. STOCKDALE, JR Deceased Duncan & Sartman, P.C. Attorneys at I,aw One Irvine Raw Carlisle, Pennsylvania 17013 O p FAX (71 ) 249-7800 dhlaw(u3pa.net COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION File No. 2009-01040 October 3, 2011 TO: Matthew E. Hamlin, Esq. Stephen J. Dzuranin, Esq. Robert C. Spitzer, Esq. FROM: William A. Duncan, Auditor RE: Audit of the Estate of Wendell B. Stockdale We held a meeting of counsel involved in this matter this 2011 at 9:30 A. M. and ending at 10:30 A. M. to ident' the necessary in this Case. morning, October 3, ~ procedures and scheduling and to complete Discove ntify potential witnesses to each other b rY by November 30, 2011. Y November 15, 2011 On or before December 15, 2011 both sides w' following: ill present to the Auditor the 1 • Witness List; 2• List of Exhibits; Page 2 3• Stipulation of Law and Fact; and 4• Pre-Trial Memorandum providing legal autho ' for The Auditor will conduct a Hearin ~ each side's position. at 9:30 A.M. and continuing until approx m e1Y 3.00 p MntTuesday, January 10, 2012 then resume at 9:30 A.M. on Wednesday, January 12, 201hat da stenographer will be provided by the parties to 2 until plated. A9 will make a record of Testimony. Enclosed please find the Hearing Notice setting the Heari location which will be the Old Cumberland County Court Room. House ng date and the Second Floor Court William A. Duncan, Esq. Auditor 00 p I N RE: ESTATE OF COURT OF COMMON WENDELL B. STOCKDALE, JR. PLEAS Deceased CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION File No. 2009-01040 TO: NOTICE F H ~'aQ~ .,, Matthew E. Hamlin, Esq. Persun 8 Heim, P.C. 1700 Bent Creek Blvd. -Suite 160 P.O. Box 659 Mechanicsburg, pA 17055-0659 Stephen J. Dzuranin, Esq. WIX, WENGER 8 WEIDNER 508 North Second Street P.O. Box 845 Harrisburg, PA 17108-0845 Robert C. Spitzer, Esq. WIX, WENGER 8 WEIDNER 508 North Second Street P.O. Box 845 Harrisburg, PA 17108-0845 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 William A. Duncan, Esq. 1 Irvine Row Carlisle, PA 17013 NOTICE IS HEREBY GIVEN by the undersigned, William Heanng in regard to the above-ca A' Duncan, Esquire, that a ptioned matter will begin on Tuesday, January 10, 2012, at 9:30 a.m. and continue on Wednesday, Janua Court Room of the old Courthouse. ry i~~ 2012, in the Second Floor William A. Duncan, Esquire Auditor Dated: October 3, 2011 By: William A. Duncan, Auditor WAD~da RICHARD H WIX, WENGER & WEIDNER . WIX STEVEN C. WILDS A PROFESSIONAL CORPORATION THERESA L. SHADE WIX • ~ DAVID R GETZ ATTORNEYS AT LAW STEPHEN J. DZURANIN 508 NORTH SECOND STREET JEFFREY C. CLARK PETER G. HOWLgNp POST OFFICE BOX 845 HARRISBURG, PENNSYLVANIA 17108-0845 ' "~sO MrrnW~r hNSSracnusens ear (717)234-4182 FAX (717) 234-4224 `^^~w. N'N'wp a la w. c om William A. Duncan, Esquire Duncan & Hartman, P.C. One Irvine Row Carlisle, PA 17013 December 5, 2011 Re: Estate of Wendell 6. Stockdale, Jr. Cumberland County Orphans Court File No. 2009-01040 Our File No.: 8278/15425 Dear M.r. Duncan:: THOMAS L.wENGER DEAN A WEIpNER ROBERT C. SPITZER Of Counsel Suburban Office: 4705 DUKE STREET HARRISBURG, PA 17109.3041 (717) 652-8455 This is to notify you that the parties have~cortie,ta'a substantive a reeme resolve the Objections filed by Mid Penn Bank in the above referenced matter agreement is subject to memorialization in a settlement a g nt to same by the Court. We are currently working on a draft a reement and a 'This the same filed within the next several weeks. greement and hope to Ihavte e In the meantime, we would ask you to please hold the case in abe ance the moment, cancel all scheduled deadlines and hearing dates. We will y and, for notify you once the agreement is signed and a Court Order is entered so th course, then terminate your appointment. at you can If you have any questions or comments regarding this matter, please con and Matthew Hamlin. Thank you. tact me Sincerely, SJD1jey ~ `: VIA FACSIMILE; EMAIL and FIRST C S, cc: Matthew E. Hamlin, Esquire /` Mr. and Mrs. Wendell Stockda , Sr. Robert C. Spitzer, Esquire Wix, W~t~iger &,Weidner B MAIL William A, Duncan Susan J. Hartman Duncan & Hartman, P.C. Attorneys at Law One Irvine Row Carlisle, Pennsylvania 17013 Febnaary 21, 2012 Matthew E. Hamlin, Esq. Persun $ Heim, P.C. 1700 Bent Creek Blvd. -Suite 160 P.O. Box 659 M~hanicsburg, PA 17055-0659 ~~ Estate of Wendell B. Stockdale, Jr. No. 21-09-1040 mar Matthew & Stephen; Stephen J. Dzuranin, Esq: 508 North Second Street P.O. Box 845 H~sbW'g, PA 17108-0845 ~Op~ FAX (71 ) 249-7800 dhlaw@pa.net The last communication I received re Continue the hearing scheduled for Jan 8arding ~ e Stockdale Audit was a capacity as Auditor of the Estate I ~Y 10~ ~ 11 due to a Stipulated A ''west to am bound to mandate progress of the Action. ment. In my Therefore if you have reached a so inform me. I will then present my billingtto boa des and Orly executed b Audit as you see fit. y u can allocate the cost~of thelease If no Stipulated Settlement has been reached, I am i continue to progress with the Audit. nclined to schedule the Hung and We look forward to your prompt response to this letter. Yours truly, DLIIVCAN & HARTMAN, P.C. WAD/jda William q, p~c~ LLOYD R. PERSON (:ARY.1. HEI'N .TACK M. IIARTMAN MATTHF,W E. IIAMLIN* 1•IC:KY ANN TRIMMER** .IF.NNIFER DENCH4K W ETT.F.1. *ALSO NER' YORK aAR ~* AlSO A CPA William A. Duncan, Esquire Duncan & Hartman, P.C. One Irvine Road Carlisle, PA 17013 Persun & Heim, P.C. Attorneys at Law 1700 Bent Creek Boulevard Suite 160 Mechanicsburg, PA 17050 Please reply to: PO Box 639 Mechanicsburg, PA 17055-0659 H'ITP~~~H'H' W. PERSU NH EIM.COM Apri13, 2012 Re: Estate of Wendell B. Stockdale, Jr. Cumberland County Orphan's Court File #: 2009-01040 Our File No. 10269.0006 Dear B i 11: IRS IVO. 26-3786257 (717)620-2440 FAX: (717) 620_2442 mchamiin~persunheim.com Enclosed for your auditor's file, you wil! find a copy of the Stipulation and Settle Agreement executed in counterparts by the interested parties In the above-referen 'Went I am awaiting to be contacted by estate counsel regardin the f ced estate. of a joint motion seeking court approval of that accounting and the settlementreating and filing matter. ched in this 1n order to prepare the final accounting, at your earliest conv ' estate counsel with a copy to me of your auditor's statement for serv ces nce, please forward to Thank you for your anticipated cooperation. Sincerely, MEN/ajh Matthew E. Hamlin Enclosure ce: Steven J. Dzuranin, Esquire (via a-mail) Daniel J. Madio, II, Vice President, Trust and Wealth Management Director _ (vla a mail) ~6sao~I IN RE: ESTATE OF WENDELL B. STOCKDALE, JR., Deceased IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION File No. 2009-01040 STIPULATION AND SETTLEMENT AGREEMENT This Stipulation And Settlement Agreement (the "Agreement") is made ~~ day of March, 2012, by, between, and among Wendell B. Sto as of the ckdale, Sr. and Jane Stockdale as Co-Executors of the Estate of Wendell B. Stockdale "Executors"); Mid Penn Bank ("Mid Penn"); and James Stockdale and Jr. (the Stockdale (the "Children"). David The background to this Agreement is as follows: RECITALS: R-1. Wendell B. Stockdale, Jr., a resident of Silver Spring Townshi Cumberland County, Pennsylvania (the "Decedent"), died testate on O p ctober 29, 2009, having made his Last Will and Testament dated February 15, 1999 the " ~~ Will was duly probated and recorded in the Cumberland County Re (ist WWII )' which Carlisle, Pennsylvania, to Estate No. 21-09-1040 (the "Estate") g er of Wills' Office, R-2. Subsequent to execution of the Wilf, Decedent and his Stockdale, obtained a Divorce Decree in the Court of Common Pleas of wife' Laurie J. County, Pennsylvania in case No. 05-3963 (the "Divorce Decree" thro Cumberland Laurie J. Stockdale released any and.all interest in the Decedent's ro ugh which but not limited to all life insurance and pension/retirement benefits of th erty, including, e Decedent. R-3. Letters Testamentary for the Estate were duly issued by the Re iste to the Executors on or about November 6, 2009. 9 r of Wills R-4. In their administration of the Estate, the Executors en a ed th Wix, Wenger & Weidner, P.C. (to include all attorneys, whether acty e r . e services of Counsel, and employees of said firm, the "Estate Counsel" or "WWWtired or Of administration of the Estate. ") o assist in the R-5. Decedent's Will created testamentary trusts for the benefit of the C (the "Trusts") and named Fulton Bank as the trustee of the Trusts. Howe hildren ver, Fulton Bank renounced its right to serve as trustee and Mid Penn was appointed as successor by the Children pursuant to a Nomination and Acceptance of SubstitutelS trustee dated September 30, 2010 and filed in the Cumberland County Clerk of puccessor Trustee or about October 12, 2010. rphan's Court on R.6. Through the efforts of the Executors and Esta#e Counsel, the Execu located, acquired and administered assets valued at approximately $800 00 tors included pension/retirement benefits to which Laurie J. Stockdale claimed be which interest in, but to which she was not ultimately entitled as the result of the Divoefcial and certain other agreements and waivers executed by Laurie J. Stockdale. ce Decree R-7. On or about June 24, 2011, Executors filed a First and Partial Acco Wendell B, Stockdale, Sr. and Jane Stockdale, Co-Executors for the Estat unt of Stockdale, Jr., Deceased and a Petition for Adjudication/Statement of Pro a of Wendell B. Distribution Pursuant to Pa. O.C. Rule 6.9 (collectively the "Accountin ~~ p°sed 9 )• R-$. On or about August 17, 2011, Mid Penn filed Objections to First and Account of Wendell B. Stockdale, Sr. and Jane Stockdale, Co-Executors an Partial Of Proposed Distribution Filed June 24, 2011 and Surcharge Action A ains d Statement and Wix, Wenger & Weidner (the "Objections"), in which Mid Penn ob'ected others, the amount and payment of attorney fees to E g t Co-Executors funds of the Estate. state Counsel byJExecutors fromg R-9. Pursuant to a Stipulation on Petition Seeking Partial Distribution of Testamentary Funds dated June 9, 2011 and filed with the Court on or a 2011, the Executors transferred to Mid Penn the sum of $235,000 to artia Trusts (the "Partial Funding"), bout June 13, p Ily fund the R-10. The parties hereto have agreed to resolve the Objections and to 'o' petition the Court for a final order approving the Accounting as modified an ~ intly the terms and conditions of this Agreement. d pursuant to NOW, THEREFORE, in consideration of the mutual promises and covenants set forth herein, and other good and valuable consideration, the re sufficiency of which is hereby acknowledged by all parties, AND INTEN Ce1pt and LEGALLY BOUND, the parties do hereby promise, covenant and a re DING TO BE g e as follows: 1 ~ Re_ c_It_als. The Recitals set forth above are incorporated herein b reference as if set forth in full. Y 2~ Estate Counsel Attorne 's Fees. The parties agree that the f reasonable amount of attorney's fees for purposes of the Accounting shall be $44,721.35 and the Accounting shall be amended as a Final qcc air and Final Distribution to reflect, among other things, this amount. One of Land Petition for included an objection to the char a of $4, he Objections totaling this amount -which Notes has bee dtel vered and assi ding Promissory Notes from) James Stockdale for legal work by Estate Counsel relative to a to Mid Penn - Petition. The parties, and in particular, James Stockdale, agree that th uardianship attorney's fees shall include this charge and James Stockdale and Mid pemount of neither the Executors nor Estate Counsel shall be required to return or di nn agree that sgorge this 2 charge except as included as part of the compromise on the amount of attorne ' as set forth in this paragraph 2. y s fees 3• Final Account and Distribution of Estate Assets. The parties a ree that the Accounting shall be modified in the following manner: g a. Adding all interest accrued until the date of transfer of the Estate Assets as set forth in paragraph 4 below. b. Estate Counsel fees shall be reduced to $44,721.35. c. Adjusting to take into consideration the IRS filing of the Amended 2010 Income Tax Return for the Estate as more specifically in paragraph 5 below. d. Deducting any actual and necessary expenses incurred by the Executors from the date of filing of the Accounting until the date of transfer of the Estate Assets as set forth in paragraph 4 below,. to include: i. Additional outstanding accountant fees to include fees necessary to file an amended 2009/2010 income tax return pursuant to paragraph 5 below, such amount not to exceed $500.00. ii. Bank and similar charges relative to maintaining, closing or transferring funds from the Estate accounts, including, but not limited to expenses relating to the filing of income tax returns for the 2011/2012 tax year for the Estate. iii. Such other expenses as are approved by Mid Penn in its reasonable discretion. Executors and Mid Penn shall then file a joint Final Account and Schedule of Fin Distribution (the "Final Account) with the Court requesting that the same be a al after notice to all interested parties including, but not limited to the Children and Stockdale. In the event any objections to the same are filed sub pproved, Laurie agreement among the parties, each party hereby reserves any and a I~ fights to terminate this Agreement, in which event all parties shall retain any and all ri hts t further litigate the matter as if this Agreement had not been entered into. The Ex o shall be responsible forfees and expenses incurred by the Executors (but not tho incurred by any other party) associated with the preparation an ecutors se Account, except court filing fees that shall be paid by the Estate. filing of the joint Final 4• Transfer of Estate Assets. In addition to the Partial Funding, Executor agree to transfer to Mid Penn, within ten (10) days of receipt of a final, non-ap ealabl s Court Order approving this Stipulation and the Final Account and Schedule ofp e Distribution containing the terms and conditions set forth in the A additional terms and conditions set forth in paragraph 3 above, the followg and the 9 a. All remaining assets in the Estate accounts; and b. $32,000. 3 5~ IRS Issue. The Estate initially filed a Federal income tax return for 2009/2010 tax year of the Estate, claiming pension/retirement benefits issu the well as withholding taxes. Despite agreement to the contrary, Laurie StockdaleY'Roche, as 2010 income tax return claiming the same benefits and withholdin ,got filed her Laurie Stockdale received refunds as a result of their respective filin s. The was for $38,053. Laurie Stockdale claims that the g h the Estate and her 2010 Income Tax Return was attributable to her r g Estate refund amount of $26,868 she received from withholding. Laurie Stockdale delivered this amount t t he' Executors who h is and the same into the Estate Account. In addition, the Executors have notified ave deposited both parties (the Estate and Laurie Stockdale) have claimed the same benefe IRS that withholding and asked the IRS to issue a determination of which a its and income tax return; but have not yet received a substantive response. Out of a caution, and at the request of Mid Penn, the Esta p ~ properly filed their this period, in which the Estate has returned the $38 053 bundance of to has filed an Amended Tax Return for of any additional interest and.penalties in the event that the IRS deterdmintes h p the accrual filed improperly. In that event, provided that the determination is issued aft at the Estate Estate Assets pursuant to paragraph 4 above, as Trustee and from the asser the transfer of Trusts, Mid Penn agrees to pay such interest and penalties up to the amounts of the which Mid Penn agrees that it shall maintain in the Trusts until the issue has b determined, beyond any appeal periods, by the IRS. qn t of $3,000, shall be the responsibility of the Executors. In the event that een finally y additional penalties and interest Estate properly filed its initial Federal income tax return and eitherR el RSro ines that the Stockdale makes any claim against the Executors resulting from the same .r Laurie including, but not limited to, for the $26,868 refund Laurie Stockdale delivered to the Executor payment of all the Estate assets to Mid Penn as Trustee, Mid Penn agrees to retur same to the IRS or to Laurie Stockdale, whichever Mid -Penn d s, and upon which neither Mid Penn nor Laurie Stockdale shall have an fueems a ro riate, aftehe Estate, the Executors or Estate Counsel as the result pp p y rther claim against the causes of action or rights to indemnification or otherwisehesult ng fromlag' and ell claims, contracts or arrangements between the Estate and the Executors on the one ha Laurie Stockdale on the other hand, shall be deemed to be y g ments, the Order of Court a terminated and extinguished by pproving the Final Account as set forth above in paragraph 3. 6. Release. In consideration of the Accounting as modified pursuant terms and conditions hereof, and the distribution to be made in accordance t to the subject only to the obligations of the Executors hereunder, Mid Penn, as Tru hereto, and Trusts, and the Children do hereby remise, release, quitclaim and forever • stee of the Executors, as well as their heirs, executors, successors and assigns, and discharge the of and from all actions, causes of action, payments, accounts, negli ence Estate Counsel, claims and demands, whatsoever, both at law and in equity, relatin gto thiserror, liabilities, administration of the Estate which the undersigned have had, now have or future have and Mid Penn, as Trustee of the Trusts a g Estate and the indemnify and hold harmless the Executors, their heirs ex ~ might in the nd the Children do hereby agree to ecutors, successors and assigns, and Estate Counsel from any and all such actions, causes of action, a me negligence, error, liabilities, claims and demands except such obligations ofnts, accounts, specifically set forth herein. Executors 4 7~ Invalidity of Provisions. In the event any one or more of the rovisi contained in this Agreement shall for any reason be held to be invalid, illegal or ons unenforceable in any respect, such invalidity, illegality or unenforceabilitychall not affe any other provisions of this Agreement, but this Agreement shalt be construed as if such invalid, illegal or unenforceable provisions had never been contained herein. $• GendeNNumber. Whenever the context herein so requires, the sin ular number shall include the plural, the plural shall include the singular, and the use of gender shall be applicable to all genders. any 9. Heirs Successors and Assi ns. This Agreement shall be bindin u on and shall inure to the benefit of the parties hereto and their respective heirs, suc ess and assigns. ors 10. Entire Agreement. This Agreement contains the entire agreement between the parties hereto with respect to the subject matter hereof. All prior negotiations, agreements and understandings, whether written or oral ar merged into this Agreement or are hereby superseded. ~ e either 11. Hea_ dings, The headings or captions preceding the paragraphs in this Agreement are inserted for convenience of reference only and shall not be constru interpreting this Agreement. ed in 12. Pennsvlvania Law. This Agreement shall be governed by and construed in accordance with the laws of the Commonwealth of Pennsylvania. 13. Waiver Modification or Amendment. Failure of an ,any of their respective rights under this Agreement upon the default nonperformance or defective performance by any other party of any condition, promise or contained in this Agreement shall not be construed as a waiver of that oroanyon subsequent default, nonperformance or defective performance. No waiver, release modification or amendment of any of the terms, conditions or provisions of this Agreement shall be valid or relied u on b an proceeding or otherwise, unless in writing and duly exe uffed by alanartiescial P hereto. 14• Counter arts. This Agreement may be executed in one or more counterparts, each of which shall be considered an original instrument and all of which together shall be considered one and the same agreement, and shall become effe ' when counterparts, which together contain the signatures of each party, shall have tive delivered to the Executors. Delivery of executed signature pages b facsim' been electronic/PDF version transmission shall constitute effective and b riding executio delivery of this Agreement. nand 15. Court Order. It is the intention of the parties that this Agreement shall be presented to the Court in the above-captioned action for a with approval of the Accounting, as modified hereby, the parties shalarequest that ion the 5 Court enter a final order approving of the same after notice to all interested a ' are not party to this Agreement, giving said other parties the right to object and to beho heard. After such notice and opportunity to object and be heard, the parties shall request that the Court enter an order as stated and relieving the Executors and Estate Counsel from any and all further obligations, liabilities, causes of action or claim relating to the administration of the Estate, whether raised or not raised, known or known, existing or arising in the future or in any other way relevant to their actin not such obligations, liabilities, causes of action or claims then being extinguished and all terminated forever. This Agreement is specifically conditioned on the ent of suc Order as a final and non-appealable Order of Court. In the event any ob'ection h Agreement or the Accounting (as modified) are filed, Executors may declare this to the Agreement null and void and of no effect, after which each party shall have an a rights, duties, obligations and causes of action or procedural avenues to exerc send all rights regarding the Accounting and tt~e Objections as if this Agreement never exi their sted. IN WITNESS WHEREOF, the parties hereto benei•iciaries have executed this Agreement as of the date and year first above written. WITNESS: ESTATE OF WENDELL B. STOCKDALE JR. By. ~ _.. Wendell B. Stockdale, r.,,go_E ' B . Jane Stockdale, Co-Executor WITNESS: MID PENN BANK: By: Daniel J. Ma io, II Vice President Trust & Wealth Management Director WITNESS: ?Sxlu~l CHILDREN James Stockdale David Stockdale 6 Court enter a final order approving of the same after notice to all interested parties who are not party to this Agreement, giving said other parties the right to object and to be heard. After such notice and opportunity to object and be heard, the parties shall request that the Court enter an order as stated and relieving the Executors and Estate Counsel from any and all further obligations, liabilities, causes of action or claims relating to the administration of the Estate, whether raised or not raised, known or not known, existing or arising in the future or in any other way relevant to their actions, all .such obligations, liabilities, causes of action or claims then being extinguished and terminated forever. This Agreement is specifically conditioned on the entry of such Order as a final and non-appealable Order of Court. In the event an ob'ection Agreement or the Accountin Y 1 s to the Agreement null and void and of noo efFectaafteewhich each tars may declare this rights, duties, obligations and causes of action or procedural avenues to exerc se their) rights regarding the Accounting and the Objections as if this Agreement never existed. IN WITNESS WHEREOF, the parties hereto beneficiaries have executed this Agreement as of the date and year first above written. WITNESS: ESTATE OF WENDELL B. STOCKDALE JR By: Wendell B. Stockdale, Sr., Co-Executor By: Jane Stockdale, Co-Executor WITNESS: MID PENN BANK: By: Daniel J. Madio, II Vice President Trust & Wealth Management Director WITNESS: CHILDREN ~~ ~ ~~~. t e ~ ~' %~ e~~ 25810v1 J mes Stockd David Stockdale 6 William A. Duncan Susan J Hartman Duncan & Hartman, P.C. Attorneys at Law One Irvine Row Carlisle, Pennsylvania 17013 May 10, 2012 Matthew E. Hamlin, Esq. Pun dt Heim, P.C. 1700 Bent Creek Blvd. -Suite 160 P.O. Box 659 Mechanicsburg, PA 17055-0659 ~~ Estate of Wendell B. Stockdale, Jr. No. 21-09-1040 Stephen J. DZUmnin, Esq. 508 North Second Street P.O. Box 845 Hamsburg, PA 17108-0845 \~ ~p~ FAX (717) 249-7800 dhlawQpa.net Dear Matthew 8t Stephen; We understand that this matter was to be completely resolved so Auditor would be completed. that my duties as A copy of my last letter is attached to this letter. We would appreciate a status report. We look forward to your prompt response to this letter. Yours truly, D~C``~ ~ ~TMAN, P.C. WAD/jda William A. D~c~ Enclosure WIX, WENGER &WEIDNER RICHARD H. WIX A PROFESSIONAL CORPORATION STEVEN C. WILDS THERESA L. SHADE WIX • ATTORNEYS AT LAW DAVID R. GETZ 508 NORTH SECOND STREET STEPHEN J DZURANIN JEFFREY C CLARK POST OFFICE BOX 845 . PETER G. HOWLAND HARRISBURG, PENNSYLVANIA 17108.0845 ' Alsu MamOnr Massacl„ ,satls Bar (717)234-4182 FAX (717) 234-4224 wH'w.wwwpalaw.com July 11, 2012 William A. Duncan, Esquire Duncan & Hartman, P.C. One Irvine Row Carlisle, PA 17013 Re: Estate of Wendell B. Stockdale, Jr. Cumberland County Orphans Court File No. 2009-01040 Our File No.: 8278/15425 Dear Mr. Duncan: DEAN A. WEIDNER O/ Counsel Suburban Offi~_ 4705 DUKE STREET HARRISBURG, PA ~7~pg.~~ (717) 652-8455 This is to follow up our earlier telephone conversation regardin th referenced estate. As you know, the parties have entered into a Settlg a above- Release Agreement to resolve the objections of Mid Penn Bank to th ement and Accounting of the Estate. With the settlement, a First and Partial and Final Accounting that has been a the Estate has prepared an Amended case. We understand that with the encposed documents you wile) fled the Trustee in the with the Court, have the proposal properly notice to all interested a a recommendation court order finalizing the Estate in accordance with the Settlementt andeR and request a Agreement. elease With that, we enclose the following: 1. Four copies of the Settlement and Release Agreement execute Executors, the Trustee, and the beneficiaries of the trust, James d by the 2. Amended and Final Accounting in confo and David Stockdale. Release Agreement. rmance with the Settlement and 3. Draft Order of Court with proposed distribution of the assets f rom the Estate. WIX, WENGER & WEIDNER William A. Duncan, Esquire July 11, 2012 Page. 2 Again, we would ask you to please ensure that all interested parties Laurie Stockdate, are notified and given the opportunity to object, if a ~ especially that the Court rule on the recommendation by entry of a final order a ppropriate, and and releasing the Executors from alt obligations in that capacity. pproving the Estate If we can be of further assistance in bringing this matter to a conclu ' please contact me. sion quickly, /Ims Enclosures cc: Matthew E. Hamlin, Esquire Mr, and Mrs. Wendell Stockdate, Sr. Sincerely yours, IN RE: ESTATE OF WENDELL B, STOCKDALE, JR., Deceased ' IN THE COURT tJF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION File No, 2008-01040 S IPULA ION AND SETTLEMENT AC~Rt=Eti~i_~ ~~* This Stipulation And. Settlement Agreement (the "Agreemen ,~ day of March, 2012, by, between, end among Wendell b, ~ ~s made as of the Stockdale, Sr, and Jane Stockdale es ;Co_ExeQUtors of the f=stat+a of Wendell B, Stock "Executors"); Mtd Penn Sank ("Mid Penn")~ and Jam~-s Stockdale ane~ Jr. (the Stockdale (the "Children"). d David The background to this Agreement is as follows: RECITALS: R-1. Wendell B. Stockdale, ,lr., a resident of Silver Spring Townshi Cumberland County, Pennsylvania (the "Decedent"), died testate'on 0 p having made his Last#VNifi and Testament dated Febru~ty 15, 1969 1 ctaber 29, 2009, Will was duly probated and recorded in the Cumberland Coun R (j~ a "Will")' which Carlisle, Pennsylvania, to Estate fVo. 21-09_1040 (the "Estate ~ ~ ter of Wiiis' Office, R-2. Subsequent to execution of the Will, Decedent and his. then wife Stockdale, obtained a Divorce Decree in the Court of Common Pleas County, Pennsylvania in case No. 05-3983 (the "Divorce Dec ~ Laurie J. Laurie J, Stockdale released any and all interest in th °f Cumberland but not limited to all life insurance `and ree")~ through which pension/retirementt benefits P h 8De including, R-3. Letters Testamentary for the Estate were dui issu dent. to the Executors on or about November 6, 2pg9, Y ed by the Register of Wills R-4. in their administration pf the Estate, the Executors en a Wix, Wenger ~ VNeidner, P.t;. (to_mclude all ~ttorne 9 gad the services of ys, whether active; retired or Of Counsel, and employees of said firm,. the "Estate Counsel" or administration of the Estate. '~NVWV~ to assist in the R-5. Decedent's Will created testamentary trusts for the benefit of the (the "Trusts") and named Fulton Bank as the trustee of the Trusts. Ha Children renounced its right to serve as trustee and Mid Penn was appojn~ as su by the Children pursuant to a Nomination and Acceptance of waver, Fulton Bank dated September 30, 2010 and filed in the Cumberland Coun ccessor trustee Substltute/Successor Trustee or about October 12, 2010. ty Clerk of Orphan s Court on R.ti. Through the efforts of the Executors and Estate Counsel, the Exec located, acquired and administered assets valued at approximately $800 00 utors included pension/retirement benefits to which Laurie J. Stockdale claimed b interest m, but to which she was not ultimately entitled as the 0' which and certain other agreements and waivers executed by Laurie J eneficial result of the Divorce Decree . Stockdale. R-7. On or about June 24, 2011, Executors filed a First and Partial Acco Wendell B. Stockdale, Sr. and Jane Stockdale, Co-Executors for the Estat unt of Stockdale, Jr., Deceased and a Petition for Adjudication/Statement of Pro a of Wendell B. Distribution Pursuant to Pa. O.C. Rule 6.9 (collectively the "Accountin p posed R-8. On or about August 17, 2011, Mid Penn file g ) d Objections to First and Partial Account of Wendell B. Stockdale, Sr. and Jane Stockdale, Co-Executors a Of Proposed Distribution Filed June 24, 2011 and Surcharge Action ain nd Statement and Wix, Wenger & Weidner (the "Objections"), in which Mid Penn ob'ected others, the amount and payment of attorney fees to ~ st Co-Executors funds of the Estate. Estate Counsel by~Executors f'romg R-9. Pursuant to a Stipulation on Petition Seeking Partial Distribution of Testamentary Funds dated June 9, 2011 and filed with the Court on or a 2011, the Executors transferred to Mid Penn the sure of $235,000 to anti Trusts {the "Partial Funding"), bout June 13, p ally fund the R-10. The parties hereto have agreed to resolve the Objections and to 'oi petition the Court for a final order approving the Accounting as modified an ~ ntly the terms and conditions of this Agreement. d pursuant to NOW, THEREFORE, in consideration of the mutual promises and covenants set forth herein, and other good and valuable .consideration, the rec ' sufficiency of which is hereby acknowledged by all parties, AND INTEN LEGALLY BOUND, the parties do hereb eipt and y promise, covenant and agree asNfol o~ BE 1 • RB_ c_ it.,_als_. The Recitals set forth above are incorporated herein reference as if set forth in full. b Y 2• Estate Counsel Attorne 's Fees. The parties agree that the ' reasonable amount of attorney's fees for purposes of the Accounting shall b fair and $44,721.35 and the Accounting shall be amended as a Final Account e Final Distribution, to reflect, among other things, this amount. One of land Petition for included an objection to the charge of $4,000 to (and correspondin Phe Objections totaling this amount -which Notes has been delivered and assi ned to ' from) James Stockdale for legal work by Estate Counsel r g rornissory Notes Petition. The parties, and in particular, James Stockda g Mid Penn - attorney's fees shall include this charge and J elative to a Guardianship neither the Executors nor Estate Couns le, agree that the amount of ames Stockdale and Mid Penn agree that el shall be required to return or disgorge this 2 charge except as included as part of the compromise on the amount of attorne ' as set forth in this paragraph 2. y s fees 3. Final Account and Distribution of Estate Assets. The parties a re that the Accounting shall be modified in the following manner: g e a. Adding all interest accrued until the date of transfer of the Estate Assets as set forth in paragraph 4 below. b. Estate Counsel fees shall be reduced to $44,721.35. c. Adjusting to take into consideration the 1RS filing of the Amended 2010 Income Tax Return for the Estate as more specifically in paragraph 5 below. d. Deducting any actual and necessary expenses incurred by the Executors from the date of filing of the Accounting until the date of transfer of the Estate Assets as set forth in paragraph 4 below, to include: i. Additional outstanding accountant fees to include fees necessary to file an amended 2009/2010 income tax return . pursuant to paragraph 5 below, such amount not to exceed $500.00. ii. Bank and similar charges relative to maintaining, closing or transferring funds from the Estate accounts,- including, but not limited to expenses relating to the filing of income tax returns for the 2011/2012 tax year for the Estate. iii. Such other expenses as are approved by Mid Penn in its reasonable discretion. Executors and Mid Penn shall then file a joint Final Account and Schedule of ' Distribution (the "Final Account) with the Court requesting that the same be Final after notice to all interested parties including, but not limited to the Children a approved, Stockdale. In the event any objections to the same are filed, subject to forth nd Laurie agreement among the parties, each party hereby reserves any and all rightsto terminate this Agreement, in which event all parties shall retain any and all ri further litigate the matter as if this Agreement had not been entered into. T ghts to shall be responsible for fees and expenses incurred by the Executors (but not incurred by any other party) associated with the pre arati he Executors Account, except court filing fees that shall be paid by the Estate filing of the joint Final 4• Transfer of Estate Assets. In addition to the Partial Fun ' ding, Executors agree to transfer to Mid Penn, within ten (10) days of receipt of a final, non-a eala Court Order approving this Stipulation and the Final Account and Schedule o p ble Distribution containing the terms and conditions set forth in the Accountin an additional terms and conditions set forth in paragraph 3 above, the followign d the 9 a. All remaining assets in the Estate accounts; and b• $32,000. 3 5• IRS_ t~e_. The Estate initially filed a Federal income tax return 2009/2010 tax year of the Estate, claiming pension/retirement benefits iss for the well as withholding taxes. Despite agreement to the contrary, Laurie Stocked b 2010 income tax return claiming the same benefits and withholdin y Roche, as Laurie Stockdale received refunds as a result of their res a dale filed her was for $38,053. Laurie Stockdale claims that the a g~ B°th the Estate and her 2010 Income Tax Return was attributable p ctive filings. The Estate refund withholding. Laurie Stockdale delivered thi mount of $26,868 she received from to her reporting of such benefits and s amount to the Executors who have deposited the same into the Estate Account. In addition, the Executors have notifi both parties (the Estate and Laurie Stockdale) have claimed the same b~ the- IRS that withholding and~asked the IRS to issue a determination of which part enefits and income tax return; but have not yet received a substantive res onse. caution, and at the request of Mid Penn, the Estate has file y properly filed their this period, in which the Estate has returned the 38 p Out of abundance of of any additional interest and penalties in t d an Amended Tax Return for $ ,053 refund in order to stop the accrual e event that the IRS determines that the Estate filed improperly. In that event, provided that the determination is issu Estate Assets pursuant to paragraph 4 above, Trusts, Mid Penn agrees to pay such interest and anal • ed after the transfer of as Trustee and from the assets of the which Mid Penn agrees that it shall maintain in the Trusts until the issu determined, beyond any appeal periods p ties up to the amount of $3,000, shall be the responsibility of the Executors. In the event a has been finally by fhe IRS. Any additional penalties and interest Estate properly filed its initial Federal income tax return and either th Stockdale makes any claim against the Ex that the IRS determines that the not limited to, for the $26,868 refund Laurie Stockdale a IRS or Laurie ecutors resulting from the same, including, but payment of all the Estate assets to Mid Penn as Trustee, Mid Penn a rees same to the IRS or to Laurie Stockdale delivered to the Executors, and upon which neither Mid Penn nor Laurie Stockdale shall halve an n tleems a to return the Estate, the Executors or Estate Counsel as the result of her w ppropriate, after causes of action or rights to indemnification or o y urther claim against the contracts or arrangements between the Estate and rongful filing, and all claims, therwise resulting from any agreements, Laurie Stockdale on the other hand, shall be deemed t bxe terminate the one hand and the Order of Court approving the Final Account as set forth above in d and extinguished by 6 paragraph 3. Rel~3e. Inconsideration of the Accounting as modified pursuant terms and conditions hereof, and the distribution to be made in accor subject only to the obligations of the Executors hereunder, Mid Pen to the Trusts, and the Children do hereby remise, release dance thereto, and Executors, as well as their heirs, executors, successors n' as Trustee of the quitclaim and forever discharge fhe of and from all actions, causes of action and assigns, and Estate Counsel, claims and demands, whatsoever, both atla and in ccounts, negligence, error, liabilities, administration of the Estate which the undersigned have had, now hav future have and Mid Penn, as Trustee of ~ui~' relating to this Estate and the the Trusts, and the Children do hereby agree to indemnify and hold harmless the Executors, their heirs, execut e, or might in the and Estate Counsel from any and all such actions, causes of action, a negligence, error, liabilities, claims and demands exce ors, successors and assigns, specifically set forth herein. pt such obligations of Executorsnts, 4 ~• Invalidity of Provisions. In the event any one or more of t contained in this Agreement shall for any reason be held to be invalid ill unenforceable in any respect, such invalidity, illegalit or u he provisions any other provisions of #his Agreement, but this Agreement sh egal or invalid, illegal or unenforceable provisions y nenforceability shall not affect had never been contalmed he ein~d as if such 8. Gender/Number. Whenever the context herein so requires number shall include the plural, the plural shall include the singular, and gender shall be applicable to all genders. ,the singular the use of any 9• Heirs Successors and Assi ns. This Agreement shall be and shall inure to the benefit of the parties hereto and their respective and assigns. binding upon heirs, successors 10. Entire Agreement. This Agreement contains the entire a re between the parties hereto with respect to the subject matter here negotiations, agreements and understandings, whether written g ement merged into this Agreement or are hereby supersed °f All prior or oral; are either ed. 11. Hea____djn~. The headings or captions preceding the para ra Agreement are inserted for convenience of reference interpreting this Agreement. only and shall nogbe onstrued in 12. Pennsylvania Law. in accordance with the laws of the ommonwealth of Pennsgoverned by and construed ylvania. 13. Waiver Modification or Amendment. Failure of an art any of their respective rights under this Agreement upon the default non defective performance by any other party of an condi ' y p y to exercise contained in this Agreement shalt not be construed as a waive ~ perf°rmance or subsequent default, nonperformance o y tion, promise or provision modification or amendment of any of the terms c r of that or any r defective performance. No waiver, release, Agreement shall be valid or relied u on b an °nditions or provisions of this proceeding ar otherwise, unless in writing and du y exe uffed b aall ny Judicial 14. _Counteraarts. This Agreement ma bee y parties hereto. counterparts, each of which shall be considered an original nstume a or more together shall bg considered one and the same agreement, and sh nt and all of which when counterparts, which together contain the s-gnatures of each delivered to the 1=xecutors. Delivery of executed si all become effective electronic/PDF version transmission shat! constitute eff party' shall have been gnature pages by facsimile or delivery of this Agreement. ective and binding execution and 15. Court Order. It is the intention of the parties that this A ree presented to the Court in the above-captioned action for a with approval of the Accounting, as modified hereby, the artie g ment shall be pproval and, in conjunction p s shall request that the 5 Court enter a final order approving of the same after notice to all interested artie are not party to this Agreement, giving said other parties the right to object and to be heard. After such notice and opportunity to object and be hear p s who request that the Court enter an order as stated and relieving the~Exe utors and Estate Counsel from any and all further obligations, liabilities, causes of action or claims relating to the administration of the Estate, whether raised or not raised, known or n known, existing or arising in the future or in any other way relevant to their actions of such obligations, liabilities, causes of action or claims then being extinguished and all terminated forever. This Agreement is specifically conditioned on the entry of such Order as a final and non-appealable Order of Court. In the event any ob'ection Agreement or-the Accounting (as modified) are filed, Executors may declare this to the Agreement null and void and of no effect, after which each party shall have an rights, duties, obligations and causes of action or procedural avenues to exercisand all rights regarding the Accounting and the Objections as if this Agreement never a their existed. IN WITNESS WHEREOF, the parties hereto beneficiaries have executed this Agreement as of the date and year first above written. ~ /. WITNESS: ~ ~~~ WITNESS: 1 sy: ndeN B. o ale, Sr., ce By: J e Stockdale, Co-Executor , MID PENN BANK: By: Daniel J. Madio, II Vice President Trust & Wealth Management Director CHILDREN James Stockdale David Stockdale 25ftIU~~1 WITNESS: ESTATE OF WENDELL B. STOCKDA LE, JR. 6 Court enter a final order approving of the same after notice to ail interested parties who are not party to this Agreement, giving said other parties the right to object and to be heard. After such notice and opportunity to object and be heard, the parties shall request that the Court enter an order as stated and relieving the Executors and Estate Counsel from any and all further obligations (iabilitles, relating to the administration of the Estate, whether raised or n t ra sped, known or not known, existing or arising in the future or in any other way relevant to their actions, alt such obligations, liabilities, causes of action or claims then being extinguished and terminated forever. This Agreement is specifically conditioned on the entry of such Order as a final and non-appealable Order of Court. In the event any objections to the Agreement or the Accounting (as modified) are tiled, Executors may declare this Agreement null and void and of no effect, after which each party shall have any and all rights, duties, obligations and causes of action or procedural avenues to exercise their rights regarding the Accounting and the Objections as if this Agreement never existed. IN WITNESS WHEREOF, the parties hereto beneficiaries have executed this Agreement as of the date and year first above written. WITNESS: ESTATE OF WENDELL B. STOCKDALE, JR. By: Wendell B. Stockdale, Sr., Co-Executor By: Jane Stockdale, Co-Executor WITNESS: MID PENN BANK: By: Daniel J. Madio, II Vice President Trust 8 Wealth Management Director WITNESS: CHILDREN ~~~~ ~ 17 ~,,~;,,..~ .p ~t mes Stock a e i ~~ David tockdale. '~ zseio~i 6 N O N ryW pQ Of O Cfl N 3~ W ,I „ !! 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I i l D I ~ C ~ I - I t I ~ i I I ~ I i I -- ~- 1 ~ t ~ ~ Il'li', f _i 1 i i~ I I- t i I i i ~ I ~; I I 1 t j--I I I !il ; jll ~ -i ~; , 1 C j I I I 1 I I I ~ ~i ~' I ii NN O ' I j I I ~ m m ~ l l I I i ~j I I ~l~ Il I I I I I ~ I i ; I I i I i l,, N I 3; 5~~ p p ~Oi I I I ig, I ~ I 1 I I i I I I I W j Ni NiNN N N, Niqq W I O O, ~O O!O'OI Of , ~_<~ D ~t f ~ t J f ~_ j ~ -} i i p p J_ g I 1 1 1 - I , I rl C ~ C ~ i ~ i I I , I ~ , I I I N I ~~ 1 ! 1 ~ N 0~ :8i - I N 'SI i 1 I sl ' i I iM C ' ~ Ig m { y '1 ~ D ~ ~ I IN O ° I I I I ( I I iNN NN OI OI ' INI I gl ~ I I i$~gl I I 1 i I I I ; ~ ~ 1~, N I ~ ~'V NN. MIM N. IN!N I N N; tJ I v, I N sls~ ~ s s sus Bl i I I I I j ' i I i ', i , i ~ I ~ ~ - _ ~i~~ ~ I~~I '' ,I ~ ~ ~ ; i i I~ i I' I I ~ I { I I ~ I i I,I i~II j! ~ ~ i i I~ , I j I I I I I I } _r - ~;~, 1~ ;II II V tl~ lij I i 1 ' ' ' i ' ~ i I! '. ~~ ~ I l i I I I i . ~ I . ' i~ III; ~ j ~ ', I I I ~ sls I ~' , . ~. ~I I' v N O_ N IN RE: ESTATE OF WENDELL B. STOCKDALE, JR., Deceased NOW, this day of COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION File No. 2009-01040 ORDER 2012, upon consideration of the report William A. Duncan (the "Auditor"), the appointed auditor in the above-referenced matter; and in further consideration of the of the Stipulation and Settlement Agreement dated March 19th, 2012 (the "Stipulation") resolving the Objections to First and Partial Account of Wendell B. Stockdale Sr. and Jane Stockdale, Co-Executors, and Statement of Proposed Distribution filed by Mid Penn Bank (the "Objections"); and in further consideration of the Amended And Final Accounting For The Estate Of Wendell B. Stockdale, Jr. attached to the Auditor's Report (the "Final Accounting"); the Court hereby finds and Orders as follows: 1. All interested parties and persons have been given notice and the opportunity to object to the Final Accounting. 2. The Objections are hereby overruled and resolved by the Stipulation, the terms of which Stipulation are incorporated herein by reference as if set forth in full. 3. The Final Accounting is hereby approved. 4. The Co-Executors are hereby Ordered and directed to distribute the remaining assets of the Estate in accordance with the terms of the Stipulation, subject, however to payment of any remaining obligations to the accountant for the Estate and to the Auditor. 5. Upon completion of transfer of all remaining assets of the Estate pursuant to the terms and conditions of the Stipulation, the Co-Executors are hereby discharged from their obligations and duties as fiduciaries and co-executors of the Estate. 6. The Auditor is hereby discharged. By the Court: J. cc: Matthew E. Hamlin, Esquire Persun 8~ Heim, P.C. 1700 Bent Creek Boulevard, Suite 160 P.O. Box 659 Mechanicsburg, PA 17055-0659 Stephen J. Dzuranin, Esquire Wix, Wenger & Weidner 508 North Second Street P.O. Box 845 Harrisburg, PA 17108-0845