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Home My WebLink About06-18-13 IN RE: ESTATE OF : IN THE COURT OF COMMON PLEAS ALFRED MCCREA CHAPMAN : CUMBERLAND COUNTY, PENNSYLVANIA AN INCAPACITATED PERSON : ORPHANS' COURT DIV�'iION � �, � : � � c � � : NO. 21-2013-563 r.`�,., _ � � c,-, � D ` � C� �r� �°� ii:+ Z � f� � � EXCEPTIONS TO ACCOUNTING � c� �, � --='ss `�� _, � -., c7 �' . . a� ao �;-� � r'R � AND NOW, Henry L. Chapman, guardian of Alfred McCrea C�iapman, � H�ruy�L. Chapman individually, by and through his counsel hereby objects to the Fist and Final accounting and Petition for Adjudication /Statement of Proposed Distribution by Manufacturers and Traders Trust Company, (hereinafter "M&T") as Agent for Alfred McCrea Chapman for the following reasons: 1. This court lacks jurisdiction over the subject matter as the incapacitated person's estate is exclusively within the subject matter jurisdiction of the Court of Common Pleas of Philadelphia County under Orphans Court Control No 1061 of 2009, Control No 091893. See Accountant's Petition for Adjudication at#2, and attached Final Decree dated September 24, 2009 2. This court lacks jurisdiction over the person of the incapacitated individual as it is exclusively within the jurisdiction of the Court of Common Pleas of Philadelphia County under Orphans Court Control No 1061 of 2009, Control No 091893 and since the accountant wants to distribute in full. 3. Objection is made to Accountant's failure since 2009 to distribute $11,000. for the creation of a burial reserve for Alfred Chapman pursuant to Judge Lazarus' Final ti• �._.�� v Decree. Said request has been repeatedly made by objectant to M&T on no less than three occasions since September 24, 2009. 4. The account lists income receipts of$1,837,526.62 from the Charitable Remainder Trust established by Alfred Chapman's mother, which by its terms should have distributed an amount equal to 5% of its balance annually to him. Objection is made to each and every income distribution listed in this accounting to "The Sarah McCrea Chapman Jones Trust under Will"which under its terms benefitted others than Alfred McCrea Chapman, and specifically those distributions listed as "Real Estate Taxes and Expenses for Chapman Lodge", in the total amount of$24,534.52 between 12/26/03 through 4/15/09[see page 156]. The income of any POA account must be used for the exclusive benefit of the principal. Said amounts did not in any way benefit Alfred Chapman who has never been to the lodge since 1977 and who M&T has admitted in prior pleadings could not have�benefitted due to his institutionalization since before that date. 5. The account lists principal receipts of$442,730. Objection is made to each and every principal distribution listed in this accounting as "Expenses for Chapman Lodge" specifically, on 08/27/07 in the amount of$2,000.00 and on 09/14/07 in the amount of$1,500; [page 48] The principal of any POA account must be used for the exclusive benefit of the principal. Said amounts did not in any way benefit Alfred Chapman who has never been to the lodge since 1977 and who M&T has admitted in prior pleadings could not have benefitted due to his institutionalization since that date. 6. Objection is made as to why there is no information under receipts of income explaining why the amount of income distributed to the health care providers of Alfred Chapman in the years 1978 through and including 2009 exceeded the actual 5% calculation of principal of the CRUT. 7. Objection is made to the lack of an explanation for the failure to account for the 2013 CRUT distribution in the amount of$60,906.65, which would have passed through this account as it has for the previous years from 1978 through 2010. 8. Objection is made for the failure to account for a pass through of$5,000. recorded as"received from Alfred Chapman" on 12/16/02; $2,000. recorded as received from Alfred Chapman on 1/18/03 and $700. recorded as received from Alfred Chapman on 06/02/04. All three amounts were identified by M&T in the accounting ordered by Judge Lazarus in 2009 after learning that 30 years had elapsed since Mrs. Chapman established the trust for her son and not once had any accounting been filed 9. Objection is made to the "Agency Fee"paid to Farmers Trust Company in the amount of $6,324.38, as said fee was unwarranted and duplicative as during the same time frame it acted and was paid as Trustee for the same principal holdings which simply passed through the POA account. 10. Objection is made to the "Market Value Fee"paid to Manufacturers and Traders Trust Company in the mount of $7,590.19 as said fee was unwarranted and duplicative as during the same time frame it acted and was paid as Trustee for the same principal holdings which simply passed through the POA account. 11. Objection is made to the "Agency Fee"paid to Manufacturers and Traders Trust Company in the amount of $19,348.81, as said fee was unwarranted and duplicative as during the same time frame it acted and was paid as Trustee for the same principal holdings which simply passed through the POA account. 12. Objection is made to the failure to provide an explanation for the lapse in paying insurance premium coverage for prescription medication for Alfred Chapman resulting in the disbursement of$202,849. for his necessary medications. WHEREFORE,Objector Heruy Chapman,Guardian of Alfred McCrea Chapman respectfully request that this Court: (1) Transfer the audit of this account to the Court of Common Pleas of Philadelphia County under Orphans Court Control No 1061 of 2009, Control No 091893; (2)Require Accountant to provide answers to the questions raised in the Objections; and, (3) Surcharge the Accountant for all losses caused by the improper filing. Respectfully submitted, ROSEMARY R. FERRINO, ESQ. �, _ B � Y• DATED: � � �/�3 . * I VERI�`ICATIt�N I, Henry L. Chap�nan, court-agpointed Plenary Guardian ofAlfred M. �haprnan,hereby ��eri�`y thai the facts cc��iained in the fare�oing exceptions�.re true and carreet to the best af my knowled�;e, infozmatian,and belief. I und�rstand that false stater»e�its herein are subject to the penalties crf IS �'a.C.S.t�. �4�f74 retating ta unswanz faisificatian tn authorities. �',' . � Henry L. Chapm DATE: ��.�<�. � �?'� 2--� � � � CERTIFICATE OF SERVICE r I do hereby certify that I have served a true and correct copy of the foregoing by placing same in the United States Mail, first class, postage prepaid, at Harrisburg, Pennsylvania, addressed as follows: Ivo V. Otto, III, Esquire Seth T. Mosebey, Esquire 10 East High Street Carlisle, PA 17013 Attorneys for Manufacturers and Traders Trust Company ,; '� �-� � By: , ,�� Dated: � 1� �3