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Shelly J. Kunkel, Esquire (Z~
Supreme Court ID No. 64485 C
Wion, Zulli & Seibert
109 Locust Street
Harrisburg, PA 17101
(717) 236-9301
IN THE MATTER OF IN THE REGISTER OF WILLS
CUMBERLAND COUNTY, PENNSYLVANIA
ESTATE OF KAREN A. BRADSHAW, ESTATE NO. 2012-01050
ESTATE OF JOHN F. BRADSHAW, ESTATE NO. 2012-01051
Deceased
PETITION FOR LEAVE TO WITHDRAW APPEARANCE
PURSUANT TO RULE 1.16 (b)(5) OF THE
PENNSYLVANIA RULES OF PROFESSIONAL CONDUCT
The Petition of Shelly J. Kunkel, Esquire, respectfully represents:
1. Karen A. Bradshaw and John F. Bradshaw, husband and wife, late of Upper Allen
Township, Cumberland County Pennsylvania, died on September 17, 2012 and September 19,
2012 respectively.
2. On or about September 25, 2012, an estate was opened for each of Karen A. Bradshaw
and John F. Bradshaw as follows:
a. The Last Will and Testament of Karen A. Bradshaw was duly probated in the
Register of Wills in and for Cumberland County Pennsylvania by Petition for Grant
of Letters Testamentary and assigned to File No. 2012 - 01050.
b. The Last Will and Testament of John F. Bradshaw was duly probated in the Register
of Wills in and for Cumberland County Pennsylvania by Petition for Grant of Letters
Testamentary and assigned to File No. 2012 - 01051.
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c. Kimberly A Weindorf, a daughter of the decedents, was duly appointed Executrix of
each of the estates on the same date.
d. Petitioner prepared each of the Petitions for Probate and Estate Information Sheets
and was listed as attorney of record for each estate on the same date.
3. On or about September 27, 2012, a representation letter in the matter of administrations
of both the Estate of Karen A. Bradshaw and John F. Bradshaw was prepared by petitioner and
provided to the Executrix in order to articulate the terms of and to secure the engagement of
petitioner's law firm and the Executrix's consent thereto. See engagement letter attached as
Exhibit "A".
4. Petitioner's fee for both estates was proposed and calculated on an hourly basis of
$200.00 per hour and subject to a minimum total fee of $23,500.00.
5. The combined taxable estates of Karen A. Bradshaw and John F. Bradshaw total
approximately Two Million ($2,000,000.00) Dollars, which represents a proposed fee to
Petitioner of approximately One (1%) Percent.
6. Upon receipt of the proposed representation letter, Executrix's spouse contacted
Petitioner in order to declare the terms of Petitioner's representation letter as "unconscionable",
to refuse acceptance of the proposed terms of engagement and to request a bill for services
rendered to date in order to compensate Petitioner for work performed to that point.
7. On October 1, 2012, an invoice was prepared in the matter of both the Estates of Karen
A. and John F. Bradshaw for all services rendered and costs incurred through that date in the
administrations of these estates, including but not limited to preparation of the Petitions for
Probate, client conferences, research on decedents' real estate, contacts with financial
institutions, advertisements of each estate and the advancement of probate fees and probate of
each estate.
8. Petitioner's invoice for services was promptly paid by the Executrix on or about October
17, 2012, thereby terminating petitioner's representation of the estates.
9. Since that date, Petitioner has attempted to withdraw from representation in the matter of
each of the Karen A. Bradshaw and John F. Bradshaw Estates by the filing of Praecipes to
Withdraw in the Cumberland County Register of Wills on October 22, 2012, which Praecipes
were not accepted for filing insofar as the Executrix has declined to retain other counsel in the
instant estates. See Praecipes to Withdraw attached hereto as Exhibit "B".
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10. Executrix and her spouse are both Certified Public Accountants who reside and are
licensed to practice accounting in the State of New York and they are undertaking the
administration of both estates on a pro se basis, having acquired a level of professional expertise
that they believe will enable them to undertake these administrations without assistance of
counsel.
11. Despite the rejection by the Executrix of petitioner's engagement letter and subsequent
termination of the same by request and payment of a bill for services rendered to date,
Executrix's husband has sought to procure the security of petitioner's legal oversight and advice
by seeking ad hoc review and comment by Petitioner on inheritance tax returns prepared by
Executrix on both estates and offering to pay for the same on a limited basis.
12. Petitioner has not and does not consent to the representation of either estate on such terms
or on such a proscribed basis, as Petitioner's representation would be rendered unreasonably
difficult by virtue of the client's refusal, for financial reasons, to comprehensively involve
Petitioner in the administration of the estates.
13. Petitioner has, as a matter of courtesy, advised Executrix by writing dated November 29,
2012, that she may make an estimated payment on the Pennsylvania Inheritance Taxes due and
owing in these estates by December 17, 2012 and December 19, 2012 respectively. See
correspondence attached hereto as Exhibit "C".
14. No other imminent deadlines exist for either estate, and, having duly advised the
Executrix of the estimated payment deadlines described above, Petitioner's withdrawal can be
accomplished without material adverse effect on the interests of either estate or its respective
beneficiaries.
15. Representation of the Executrix in either estate without a mutually negotiated or accepted
engagement and under such proscribed circumstances has resulted and will result in an
unreasonable burden on petitioner, and good cause exists therefore under Rule 1.16(b)(5) of the
Pennsylvania Rules of Professional Conduct for petitioner's withdrawal.
[This space left intentionally blank.]
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WHEREFORE, petitioner requests that this Court grant petitioner leave to withdraw her
appearance in the matter of both the Estate of Karen A. Bradshaw and the Estate of John F.
Bradshaw.
Respectfully Submitted,
Date c~„crz- aol a,
Shelly unkel, Esquire
Supreme Court ID No. 64485
Wion, Zulli & Seibert
109 Locust Street
Harrisburg, PA 17101
(717) 236-9301
4
IN THE MATTER OF IN THE REGISTER OF WILLS
CUMBERLAND COUNTY, PENNSYLVANIA
ESTATE OF KAREN A. BRADSHAW, ESTATE NO. 2012-01050
ESTATE OF JOHN F. BRADSHAW, ESTATE NO. 2012-01051
Deceased
VERIFICATION
I, SHELLY J. KUNKEL, ESQUIRE, VERIFY that the statements set forth in the
foregoing PETITION FOR LEAVE TO WITHDRAW APPEARANCE PURSUANT TO RULE
1.16(b)(5) OF THE PENNSYLVANIA RULES OF PROFESSIONAL CONDUCT are true and
correct to the best of my knowledge, information and belief. I understand that false statements
herein are made subject to the penalties of 18 Pa. §4904 relating to unsworn falsification to
authorities.
Dated: l 3 901,;k-
Shelly J. unkel, Esquire
LAw OFFICES
DAVID A. WIoN P.O. Box 1121 C~ 113 E. MAIN STREET
FRANCIS A. ZuLu HARRISBURG, PA 17108-1121 HUMMELSTOWN, PA 17036
JEAN D. SEIBERT (717) 566-2501
SHELLY J. KUNKEL 109 Locusr STREET
HARRISBURG, PA 17101
(717) 236-9301
(717)232-1488
FAx (717) 23 6-6 100
EMAIL: WZS@MMSPMNG.COM
September 27, 2012
Kimberly A. Weindorf
11 Alma Lane
E. Northport, NY 11731
RE: Estate of Karen A. Bradshaw
Estate of John F. Bradshaw
Legal Services Retainer Agreement
Dear Kimberly:
We are very pleased that you have asked our firm to represent you in administering the
estate of your parents, Karen and John Bradshaw. Our rules of professional conduct require that we
have our legal representation in writing. This Agreement is intended to set forth the terms and
understandings regarding your engagement of Wion, Zulli & Seibert to represent you in your
capacity as personal representative of each of your parent's estates. I kindly ask that you review the
contents of this letter, sign the original where indicated and return it to me at your earliest
convenience.
Professional Services
We tailor our client engagement agreements for the particular needs of each of our clients.
This Agreement offers you access to the accumulated experience of all of our attorneys and staff.
The administration of an estate in Pennsylvania requires compliance with the Pennsylvania
Probate, Estate and Fiduciaries Code, and Federal and State tax laws. Where out-of-state assets
exist, compliance with the tax and probate laws of other States may also be required. It will be our
responsibility to ensure that you conclude all matters which will satisfy compliance with these laws.
Specifically, the services to be provided shall include, but not be limited to:
* Advise on your duties and responsibilities to the Court, beneficiaries and other interested
persons, including, but not limited to, interpretation of the decedents' Wills and
distribution of the assets of the Estates.
* Prepare Petitions for probate and/or administration and file the same with Court of
Common Pleas, Orphans' Court Division.
* Advise you on the identification and liquidation, sale or transfer of all assets and debts.
* Obtain Estate Tax Identification Number and notify all tax reporting agencies and bank,
financial and investment institutions of the new tax reporting entity.
* Obtain verification of assets values, interest, dividend and other income to substantiate
such items for tax return preparation.
* Assist and supervise the establishment of an estate checking account, savings account and
money market account, if advisable, for the purpose of:
* paying bills;
* accounting for receipts and disbursements;
* conserving and appropriately managing the assets of the estate; and
* maintaining financial data for preparation of final accounting.
* Prepare notifications to beneficiaries and interested persons as required by Supreme
Court Rule 5.6 and certify the same to the Court of Common Pleas, Orphans' Court
Division.
* Advertise the court appointment of you as personal representative of the Estates.
* Notify the Department of Public Welfare and known creditors of the administration of
the Estates.
* Notify investment advisors, insurance companies, pension providers of the administration
of the estates, as necessary.
* Advise you and beneficiaries on post-mortem tax planning strategies, such as the family
exemption and other elections, disclaimers, alternative asset valuation decisions, the pros
and cons of alternative estate and income tax elections.
* Prepare the inheritance and estate tax returns.
* Supervise the preparation of the federal and state income tax (fiduciary) returns
for the estates, if required.
* Advise on payment of specific bequests and other distributions from the estates.
* Prepare agreements for receipt of distributions and release and indemnification of the
Executrix.
* Prepare an accounting of all the receipts and disbursements for the estates.
* Prepare and file a Family Settlement and/or First and Final Account for each estate with
the Cumberland County Court of Common Pleas, Orphans' Court Division.
* File the Status Reports to close each estate as required by Supreme Court Rule 6.12.
Fee Arrangement
In this matter our legal fees for estate administration services will be based on our standard
hourly billing rates, currently $200.00 per hour for myself and $85.00 per hour for our paralegal
staff, as adjusted from time to time, broken down into one-tenth of one hour increments, with a
minimum total fee of $23,500.00. In addition to our legal fees, we shall be reimbursed for all of our
out-of-pocket expenses and disbursements (including, but not limited to, initial probate fees,
Page 2 of 3
photocopy charges, postage charges, telephone and fax charges, and all authorized travel costs), as
such costs are incurred. As a matter of additional interest, legal fees are deductible for both
Pennsylvania inheritance tax and estate fiduciary income tax purposes, and thus a tax savings will
be realized in relation to the fee.
Unanticipated Services
The services to be performed by Wion, Zulli & Seibert do not include matters involving
litigation. Although we would certainly represent you in such matters, our representation may be
subject to an additional price negotiation before the service is to be performed, with payment terms
to be agreed upon in advance.
Term of Agreement
This Agreement shall commence upon your acceptance and shall remain effective until the
Estate is closed by filing the Status Report as required by Rule 6.12 of the Supreme Court.
If you agree that the above adequately sets forth your understanding of our mutual
responsibilities, please authorize our Agreement and return one copy to us.
Very truly yours,
IOV, ZULLI & SEIBERT
By:
Shelly J. Kunkel, Esq.
Agreed to and accepted by:
Date: )2012
Kimberly A. Weindorf
SJK/kd
Enclosures
Page 3 of 3
IN RE: ESTATE OF KAREN A. BRADSHAW : IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 21-12-1050
PRAECIPE TO WITHDRAW
TO THE REGISTER OF WILLS:
Please withdraw my appearance as the attorney for the above-referenced estate. The
Executrix has elected to continue the administration of this estate pro se.
Shelly J. nkel, Esquire
WION, ZULLI & SEIBERT
109 Locust Street
Harrisburg, PA 17101
717-236-9301
Date: 0GtL4t a 22~ so( -.I,
IN RE: ESTATE OF JOHN F. BRADSHAW : IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 21-12-1051
PRAECIPE TO WITHDRAW
TO THE REGISTER OF WILLS:
Please withdraw my appearance as the attorney for the above-referenced estate. The
Executrix has elected to continue the administration of this estate pro se.
Shelly J. Kunkel, Esquire
WION, ZULLI & SEIBERT
109 Locust Street
Harrisburg, PA 17101
717-236-9301
Date: 0 ~ a~, aol ;L'
I-Aw OFFICES
G'/G(f'%~/ ,Tff/ LV (4 O"te
DAVID A. WION P.O. Box 1121 113 E. MAIN STREET
FRANCIS A. ZULLI HARRISBURG, PA 17108-1121 HUMMELSTOWN, PA 17036
JEAN D. SEIBERT (717) 566-2501
SHELLY J. KUNKEL 109 LOCUST STREET
HARRISBURG, PA 17101
(717) 236-9301
(717) 232-1488
FAX(717)236-6100
EMAIL: WZs@MnDSPRING.COM
November 29, 2012
Kimberly A. Weindorf
11 Alma Lane
E. Northport, NY 11731
RE: Estate of Karen A. Bradshaw
File No. 2112-01050
Dear Kimberly:
I am writing to draw your attention to the upcoming three (3) month discount deadline for
the payment of Pennsylvania inheritance taxes on your mother's estate. Although you have declined
to retain my firm to represent you in this matter, I nevertheless feel that it is my professional
responsibility to remind and advise you that each Pennsylvania estate enjoys the opportunity to make
an estimated Pennsylvania inheritance tax payment within three (3) months of the date of death of a
decedent. In so doing, the payment will create a 5% discount for the benefit of the estate. Here, the
discount deadline for your mother's estate would run as follows:
1. Estate of Karen A. Bradshaw, date of death September 17, 2012 - discount deadline for
the Pennsylvania inheritance tax payment ends Monday, December 17, 2012.
This payment should be remitted to the Register of Wills of Cumberland County insofar as that is the
county in which your mother was domiciled and will be the county where her Pennsylvania
Inheritance Tax Return will be filed. I also advise you that the payment must be received by the
Register of Wills on or before the discount deadline in order for a credit to be provided to the estate.
On a personal note, I hope that you and your family have not suffered too much destruction
at the hands of Hurricane Sandy and that you have a happy and safe 2012 holiday season.
truly yours,
Shelly J. Kunkel
SJK/kd
~ LAW OFFICES ,,f
/ (AY%~/ 5& * 0" g
DAVID A. WIDN P.O. BOX 1121 113 E. MAIN STREET
FRANCIS A. ZULLI HARRISBURG, PA 17108-1121 HUMMELSToWN, PA 17036
JEAN D. SEIBERT (717) 566-2501
SHELLY J. KUNKEL 109 LOCUST STREET
HARRISBURG, PA 17101
(717) 236-9301
(717) 232-1488
FAx (717) 23 6-6100
EMAIL: WZS@mwDSPRING.COM
November 29, 2012
Kimberly A. Weindorf
11 Alma Lane
E. Northport, NY 11731
RE: Estate of John F. Bradshaw
File No. 2112-01051
Dear Kimberly:
I am writing to draw your attention to the upcoming three (3) month discount deadline for
the payment of Pennsylvania inheritance taxes on your father's estate. Although you have declined
to retain my firm to represent you in this matter, I nevertheless feel that it is my professional
responsibility to remind and advise you that each Pennsylvania estate enjoys the opportunity to make
an estimated Pennsylvania inheritance tax payment within three (3) months of the date of death of a
decedent. In so doing, the payment will create a 5% discount for the benefit of the estate. Here, the
discount deadline for your father's estate would run as follows:
1. Estate of John F. Bradshaw, date of death September 19, 2012 - discount deadline for the
Pennsylvania inheritance tax payment ends Wednesday, December 19, 2012.
This payment should be remitted to the Register of Wills of Cumberland County insofar as that is the
county in which your father was domiciled and will be the county where his Pennsylvania Inheritance
Tax Return will be filed. I also advise you that the payment must be received by the Register of
Wills on or before the discount deadline in order for a credit to be provided to the estate.
On a personal note, I hope that you and your family have not suffered too much destruction
at the hands of Hurricane Sandy and that you have a happy and safe 2012 holiday season.
Very truly yours,
Shelly J. Kunkel
SJKikd