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Home My WebLink About07-24-13 _� � '__- � ,T-,� c„� �.�g ..'il a.,�, .. i.•., j•.i'� � _.. �-__ �..,� y;�',\ In re C�3R�NfNE MARTINS : IN THE COURT(JF COMM{�N PL��: �:-�: :�= , ,a��' AUGUST(J, a minar : CIJlV1BERLAND CQLTNTY, PE1��N��`�ANI��:� ,=' : ORPHANS' COURT DIVISION �� ` .� , µ�� :NO. 21-12-09'7b � ....:,' � . ._.�, . _. � �_ : _..��.� ;� �� PETITION FC1R PAYMENT UF PRUFESSIt�NAL FEES AND INCOME T`��ES : �° AND NOW COME Petitioners, Stephanie M. Ritter and Pamela Davies Smith, Co- Guardians af the Estate af Corinne Martins Augusto, and respectfully s�ate: 1. By Order of Court dated October 31, 2012 ("the Order"}, Stephanie M. Ritter and Pamela Davies Smith were appointed Co-Guardians of the Estate of Corinne Martins Augusto, a minor child. 2. The C�rder permitted the Co-Guardians to retain guardianship assets in inherited tax- deferred retirement accounts for the minor child and directed the Co-Guardians to file a report of account creation with the Court within 30 days of receipt of the funds. 3. The Order also authorized the Co-i�ruardians to pay their attorney's fee, and any filing fee,related to their appointment from the principal of the guardianship estate. 4. In accordance with the Order,the Cc�-Guardians have retained the guardianship assets in inherited tax-deferred retirement accounts, as shown on the Repart of Account Creation filed January 1$, 2013, a copy of which is attached hereto, identified as"Exhibit A", and on the Guardian's Inventary filed February 14, 2013, a capy of which is attached hereto, identified as �{Exhibit B�j. 5. ()n 17ecember 2$, 2012,the Co-Guardians receivedy consistent with the requirements af the Internal Revenue Cade,the minor child's p�a-rata shares{net af federal income tax withholding} of the required minimum distributions for the year 2012 calculated using the life � .�.�� expectancy c�f the decedent and original owner of the accounts, Adamadia Deforest. The amounts received are as follaws: Wells Fargo, $1,505.01; and TIAA-CREF, $4,261.86. 6. The total af these payments, $5,7��.87,was deposited to the guardianship checking accaunt and is being treated as principal for state-law guardianship accaunting purpases. 7. From these funds,the Co-�uardians paid Attorney Cameron the fees and costs related ta the guardianship petition and hearing, in the a�noun�of$7�3.5Q, as directed by the Order. {The same amaunt was paid to Attorney�ameron for the ward's sister, Helena Martins Augusto.) 8. Since the issuance of�he order af appointment, the Ca-Guardians have incurred additional legal fees and costs, in the amount of$1,291.88. Capies of Attorney Cameron's statements for these charges are attached h�reto, identified as"Exhibit C". Exhibit� daes not include charges related ta this prese��Petition, and the undersigned does not anticipate charging a fee far the preparation and filing of the same because it relates to the collectian of his own fee. Rather,Exhibit C relates to the ongoing accaunting and administration of the guardianship. 9. The Co-Guardians recognize that there are also likely to be annual income tax preparation fees for the minar child, related ta the guardianship assets. For the year 2012,these fees were paid by Stephanie M. Ritter,personally, and no reimbursement is being requested, 14. Because the guardianship assets are held in inherited t��-deferred retirement accaunts, and because the Co-Guardians desire to avoid adverse income tax consequences far the minor child-beneficiary,the income earned an the tax-deferred retirement accounts is only available�o the Co-Guardians to�he extent that it is paid out as par�of the annual required minimum distribution fram the account. 2 11. The Co-Guardians anticipate that future required minimum distribution payments will be significantly less than the payments received in 2012, because the 2012 payments were calculated using the life expectancy of Adamadia Deforest. Future required minimum distribution payments will be calculated using the life expectancy of the minor child, who has a significantly greater life expectancy, which will lead to the calculation of much lower annual distributions. 12. The Co-Guardians believe that, under Pennsylvania law, beginning with the 2013 payment,the required minimum distribution payments will constitute income for guardianship accounting purposes, and will,therefore, be available without the need to request court approval for payment of expenses on behalf of the minor child. However, the Co-Guardians also believe that the required minimum distribution for 2013 will be insufficient to pay the outstanding legal fees set forth above, as well as ongoing income taxes, legal fees, and tax preparation costs. 13. The Co-Guardians believe that the principal held in the guardianship checking account, which represents the remaining balance of the required minimum distribution payments received for 2012, would be sufficient(together with future minimum distributions)to pay the ongoing income taxes, legal fees, and tax preparation costs. 14. Because these funds are considered principal for guardianship accounting purposes, the Co-Guardians seek the approval of the Court for the expenditure of these funds. 15. In the absence of extraordinary circumstances,the Co-Guardians do not anticipate filing subsequent petitions for payment of legal and tax preparation fees, given that the available cash(in the form of the annual required minimum distributions) will represent income available to them for their use in administering the guardianship estate. 3 WHEF:EFORE,the Co-�`ruardians respectfully request this Honorable Court to issue an Order autharizing payment of the outstanding legal fees to James D. Cameran, Esq., in the amount of$1,291.$8, as we�l as any filing fee related to this Petition, from the 2Q12 required minimum distributions received; and, further, authorizing the C�-Guardians to expend additional principal funds frorn the 2012 required minimum distributions, in an amount not to exceed $3,600.�0, for payment of future legal and accounting fees, including income tax preparatio� fees,withaut further order of Court. Respectfully Submitted, Jam . Cameron Attorney LD. No. 58998 1325 North Frant Street Harrisburg,PA 17102 (�17) 236-3755 Attorney for Petitioners, Stephanie M. Ritter and Pamela Davies Smith 4 ■ I�� VERIFICATItJN The undersigned verifies that the averments in the foregoing Petition for Payment of Prafessional Fees arid Income Taxes are true and correct ta the best of her knowledge, infarmation, and belief. This verification is made sul�ject to the penalties relating to unsworn falsif cation to autharities at I 8 Pa.C.S. Sectian 49{}4. �, i ��- � , ST HANIE M. RITTER, CO-GUARDIAN ,- VERIFICATItJN The undersigned verifies that the averments in the foregoing Petition for Payment of Professional Fees and Income Taxes are true and correct to the best of her knowledge, infarmation, and belief. This ve�ification is made subject ta the penalties relating to unswarn falsification to autharities at 1$ Pa.C.S. Section 4904. ` • �-�.�r�..� PAMELA DAVIES SMI H, CO-GUARDIAN i EXH161T A � � ��. ` �� In�e Ct�RiNh1E MARTINS : 1N THE COURT QF CC�MM(JN PLEAS AUGUSTQ, a minor : CUMBERLAND CC�tTNTY, PEI��NS�LVANIA : C3RPHANS' �t�URT DIVISION : rt4. 21-12-Q976 l�EPURT tJF ACCUUNT CREATION Pursuant ta the Qrder of Court dated October 31, 2�1�, the undersigned reports the creation of an xnherite� ta�-deferred retirement accaunt with Wells Farga Advisors, Inc., on L�ecember b, 2012, c�nsisting of the minor's share of Adamadia l�e�orest'S IRA G1.CCOUI1t, also with Wells Fargo Advisors, Inc. The initial deposit ta this account is $45,563.34. Two inllerited ta��-referred retirement accounts have also been created with TIA.A-CREF on January 2, 2013,the first consisting of the minor's share of Adamadia Defarest's 4Q 1�A} p1a,t�; and the other consisting af the minor's share of Adamadia Deforest's two 403(B)plans, aIl with TIAA.-CREF. The initial deposit to the first account is $9;Q8S.36;and the initial deposit to the second account is $119,SU6.45. Two checking accounts with Metra Bank{one ta hold principal and one to hold income) were created for the minor by the Co-Guardians on December 22, �012. A naminal, initial $1.Oa deposit was made to each accaunt. The funds depasited did not beiong to the minor, and it is anticipated th�t these funds will be withdrav�m as depasits of the m`rnox's money are made� Respectfully 5ubmitted � I.. ;�_ �.,, J es . Cameron '� '� �::�` . A o ey I.D. No. 5$99$ ;' �s *�� ;� 1325 North Frant Street �. .� ... ri �.,. � �' �' ;,�, �� f Harrisburg, FA l'7102 � � `�" '� � ,�� (7I'7� 236-3755 �`� �° c�, � � „�. Attarney for Stephanie M. Ritter �� "' ....� �r --� and Pamela Davies Smith, � _� � � �`' � � Co-�uardians � � � ��;c� � � .. ^ ��y"',+��J .i.t +��. . .�— -'^�..�.a . Ar �;� , . EXHlBIT B � � �U,�RDIAN'S INVENT(JRY �., �� c�: C(JtJRT(JF C(�IV��I{�N PLEA" t�F ��E�A� COtrNTY,PEI�dNS'Y�LVAI�IIA t"�RPHEANS' CtJURT DI't1'ISI4N � Corinne Martins Au sta ��incapacitated Person Estate�f � ' �a Minar No. 21-12-097d �; � �i � � � � �► `-�' �` � ° � � � ' c�v -�o �, `�' � r�+ . � � � � �' � r�► c� 1. Re�l Estate: (Larcation, by wham oce�pied and rental �s��ed V�lu� � �e�ms,if appiica�rle) ca � ..c�� . � � � ' None �. ��,_.,,�--.:� -v � . Sub-Totat for Real.Lstate: a.4a 2. Persorial Praperty: Es�imated Value: Wells Farga Advisars,I�c.inherited ta7c-deferred returement account 45,563.34 TIAA-CREF inherited tax-deferred retirement account 9,085.3d ' TiAA-C�'LEF inherited#�-deferred retirement account 119,506.45 Me�ra-Banl�ehecking account(p�incipal account�* 0,00 M.strn Bank checking account(income account)* 4•40 *valued as of date account created „ 3. Join�ly I�T�eld Property; Estimated Value: (Set fortir real and personaJ property owned by the Incapacltated Person JC?INTLY with any olher person(s). State whether held us te»ants by the entireties;if»ot,whelher the rlght of survivorshtp exists.J Jointly Held Propetty None Farm G-04 rev.IO.I3.Ob Page 1 of 2 ^_ _. Corinne Martins Au sto � �an Incapacitated Person Estate of ,� � ,� �'a Minor 4. Anticip�ted Assets; Estimated Value: (Set forth property of any kind expected to be acgutred hereq�ter,together wfth antfcipated drrte of acquisition.) Praper�y Anticipated Date afAcqu�sitton Fidelity Investn2ents inherited ta�c•deferred rettr�ment accaunt 5,747.16 (value based an PA Inheritarice Tax Return for decedent; Co-Gu�rdians working ta gain pos�ession and contral} Sub-Total for Personal Estate: 179,902.31 ��4ttach additional sheets if necessary} TOTAL OF ITEMS 1,2,3,and 4: . . . » . . . . . . . . . . . . . . . . . . . . . . . . . . 1?9,90�.31 Commonwealth of Pennsylvania : : ss. County af.Cumberland ; Stephanie M. Ritter and pamela Davies smith,�Co-�uardians , , says that the faregoing is a fu11, Guardian true and complete Inventory of t�e Estate of ��rinne Mar�ins Augusto �, , the afaresaid Incapacitated Person or�or; and tl�at all of the information set forth herein is true and correct to the best af�he Guardian's knc�wledge and belief. � I v.erify�h�t the statements rnade in this ) �� ` Inv�ntary are f�ruue and correct. I under� } s�tand�hat fais�sta.terner�ts herein are ) �u rdian � ,� ma�e�subj ect to�t�ie pe�alties of � �� 18 Pa.�,S. § 4904 relating fio unsworn ) Guardian falsification to authorities. ) , Attorney for Guardian. ��• C��eron Supreme Court I.D. Na.: 58998 Address: I325 North Front�#�eet Harrisbitrg, PA 1�10� Telephone: C�17)23b-3755 Form G-04 rev.10.13.a6 Page 2 of 2 { EXHIBIT C NClTE UF EXPLANATIUN The legal bill for the initial Petitian for Appointment of Guardian of the Estate, $75�.04, pius costs,was calculated on a fixed-fee basis. The Court approved this fee as part of the order af appaintment. The Iegal bills far work performed subsequent to the appraval of the initial Petition have been calculated an an haurly basis. These services are biiled at regular rates. However, a fifty percent discount is noted on these bills to adjust for the use of actual time for each entry, even though these actual time entries include vvork attributable to two guardianship accounts {one for each sibling}. Because each guardianship accaunt is billed for the total time, but at a discount of fifty percent,the total dollar amount of the bill for the two guardianships equals the regular rate of the undersigned as applied to the one-half of each time entry attributed to each guardianship. Respectfully Submitted, J : M D. CAMERON ' JAMES DUR�EA C�MERC�N Attorney a�. Law 1325 North F�Qnt 5treet Harrisburg, Pennsylvania 17102 ('71?} 236-3755 Stephanie M. Rit�er, Co-�u�rdian BILLING DA�E 11-3�0-12 Pame�.a D. 5mith, Cc�-Guardian 236 North 29th Street AC�'�' Nd. O-JDCR08i7004-3� ��mp Hill, PA 1?412 RE: Cora.nne Martins A�gu�to, a minor PREVTCIT�S BALANCE $�•QO DATE PRCJFES��t�NAL S�RVICES R,�1�1DER�D 11-�7-12 Fee �o� service� relat�d �a Petition for AppQintment of Guardian af the Estate, as approved by the Court $?50.Oa ' TC3'T'AL FC7R �'H� AB4V'E ��R�ICES $7�0.fJ0 DA'I'E � EXPEN'SES Q9-4�-12 Filing �ee $43.5t1 ; m0'I'AZ FOR TH� ABOVE E�PEN�E5 �43 .�0 'I'O'�'AL $?9 3.5� TOTAL PAYMENTS $0.00 AM�JUNT I7�'.TE $7 9 3.5 0 '�hi� ��tement ref lects all payment� received through the last� day af the �flnt�.. Thank you far en�rustir�cg us with t�ie protectit�n of �rour in�ere�t�. JAMES DURX�A CAMERON Attorney a� Law 1325 North Front Street Harrisburg, Penn�sylvania 17102 (7l?) 236-3755 Ste�hanie M. Ritter, Co-Guardian BILLING DATE 12-31-12 Pamela D. Smit,h, CQ-Guardian 23� N�r�M �9th Str�et ACC'T NO. 0-�'DC�a817004-2C Camp �Ii11, PA 17011 RE: Corinne Martins At�gttsto, a minor PRE�1I OUS BAI�ANCE $7 9 3.5 0 D�ATE PR4FES�IONAL SERVICE� RE`NDERED (SEE A�I'T�,CHED LIST) TOTAL F�R TH� ABQVE S ERV I CE S ��' 5 0� D I�C�'f,I�TT �512.5 0 ; TOTAL $1,306.00 ' TOTAL PAY�I��NTS $0.0 0 AMOUi�'T DUE �1,3 0 6.0 0 This statement reflects all payments received �througM the last day of the �ront�h. 'Fhank yau for entrusting us �ith thE prot�ct�:on af yaur interest�. � i��i PAGE 2 S�ephariie M. Ritt�r, �o-�uardian BILLING DAT'� 12--31-12 ��mela 1�. Smit�, �a-Guardian ��6 �'orth 29�h Street ACC�T NC1. 0-�'DCRQ81?OQ4-2C Camp Hill, PA 1?011. DA,�"'E PROFE�SIOI�I�L SERVICES RENDERED INDIV` �I�I� 12--05-1� Telephone con�erence �ai�h Jud�r Ludovicd af Wells Farc�o Advisar�; ema%z tc� Pamela Smith; �eview re�ly email 5RG 0.30 $18.?5 1�-12--�.2 �'ele�►�c��: cc�n�erence with Fidelit� Inves�ments; vcaicemail me�sage for St�ph��ie R�t��r; t�l��ahone �or�f�+�rence � wi�h TI�.+CT�EF, �on�e�en�e with J�C (no c�arc�e �t�r �'D�} # tel ephafl+� c�nf er�en�e wi�h Jud�r L,udavico 5RG l.50 $93.?5 12-1;3--12 �elep�Qne ��n�erence wi�h �tephar�ie Ri��er;� �el�p��ne c.onferences �2) wi�h TI,�-��E�,• ��l+e��c�ne conf`+�re�ce �t�.th Pamela S�aith; drafting o�' le�kt�r of i�s��uct�;�M ta T�A�-G'R�F �RG 4.5�} $31.�5 �2-1�4-3.2 �an��e��MCe with cli�n,ts �no charge fc�r SR�� ; 1��e� ta We�.1� Farc�a Aduisc�rs; le�te� t+� F'a.delity Investments; 1.etter t�Q Cs��.�.l 1�.�'J iJ�1.. .L.a�ll r�j �J.V•t/� 1�--2�-12 �omplete �claim f�►�m� �3 ��ets� f+�r TI�i-�R�F, con�'erence wi�h �`�� (rt� c�arge .for JDC� ; telephnn�: cr�nf�rence �ifi.� Jc��n� I�ein��q at �IA�-C�EF; cc��ife�e��se wi�h clierits at Metro Barik; cQnfere�+�e call with St�p�anie Ritter to �ud� �udouico �SRG 2.3Q $143.?5 12--20-12 Lett�r tb '�IA�-C�ZEF JDC O.ZQ $t5.t�0 JAMES DURYEA CAMERON Attorney at Law 1325 North Front Street . Harrisburg, Pennsylvania 17102 (717) 236-3755 Stephanie M. Ritter, Co-Guardian BILLING DATE 01-31-13 - Pamela D. Smith, Co-Guardian 236 North 29t1� Street ACC'T NO. 0-JDCR0817004-2C Camp Hill, PA i7011 � RE: Corinne Ma�tins Augusto, a minor ; PREVSOUS BALANCE $1,306.00 DATE PROFESSIONAL SERVICES RENDEI2ED TIME (SEE ATTACHED LIST) TOTAL FOR THE ABOVE SERVICES AT 50� DI,SCOUNT 3.45 $342.50 DATE EXPENSES 01-17-13 Register of Wills (Report filing fee) $15.00 TOTAL FOR THE ABOVE EXPENSES $15.00 TOTAL $1,663.50 DATE PAYMENTS 01-29-13 Received from Stephanie Ritter, Guardian $793 .5b TOTAL PAYMENTS $793 .50 AMOUNT DUE $870.00 This statement reflects all payments received through the last day of the month. Thank you for entrusting us with the protection of your interests. PAGE 2 Stephanie M. Ritter, Co-Guardian BILLING DATE 01-31-13 Famela D. 5rnith, Co-Guardian 236 North 29th Street ACC'T NO. 0-JDCR0817004-2C Camp Hill, PA 17011 DATE PROFESSIaNAL SERVICES RENDERED INDIV TIME 01-02-13 Review emails from Stephanie Ritter (2) JDC 0.10 $15.00 01-02-13 Reply email to Stephanie Ritter SRG 0.10 $6.25 01-03-13 Review email from Stephanie Ritter; reply by email; review email from Pamela Smith; telephone conference with Judy Ludovico; review email from Stephanie Ritter; reply by email SRG 0. 30 $18.75 01-04-13 Telephone conference with Judy Ludovico; review email from Ms. Ludovico SRG 0. 20 $12.50 01-04-13 Drafting of Report of Accaunt Creation for filing pursuant to order of Court JDC 0.20 $30.00 01-10-13 Review voicemail message from John . LeingaMg of TIAA-CREF; voicemail messag.e to Mr. Leingang SRG 0.10 $6.25 01-11-13 Review email from Stephanie; reply by email JDC 0.10 $15.00 01-1�-13 Insert final numbers into Report of Account Creation; update draft court accounting; review email from Stephanie Ritter; reply by email SRG 0. 30 $18. 75 01-17-13 Letter to Register of Wills JDC 0.10 $15.00 01-18-13 Review email from Stephanie Ritter; email in reply JDC 0.10 $15.00 = 01-29-13 Review Wells Fargo account statements; Y letter to Stephanie Ritter JDC 0. 30 $45.00 01-29-13 Review statement for Wells Fargo IRA account; letter to Stephanie Ritter JDC 0.30 $45.00 � 01-30-13 Conference with SRG regarding ' methodolo for gy presenting IRA account information in draft court account (no charge f or SRG) JD:C 0.2 5 $3 7.5 0 PAGE 3 Stephanie M. Ritter, Co-Gu�rdian BILLING DATE 01-31-13 �amela D. SmitM, Co-Guardian 236 North 29th Street ACC'T NO. O-JDCR0817004-2C Camp Hill, PA 17011 DATE PROFESSIONAL SERVICES RENDERED INDIV TIME 01-30-13 Verify tra�sfers from old Wells Fargo accounts to new Wells Fargo account; update draft court accounting to include information from Mew Wells Fargo account SRG 1.00 . $62.50 JAMES DURYEA CAMERON Attorney at Law 1325 North Front Street Harrisburg, Pennsylvania 17102 (717) �36-3755 Stephanie M. Rit�er, Co--Guardian BILLING DATE 02-2�8-13 Pamela D. Smith, Co-Guardian 236 North 29th Street ACC'T NO. O--JDCR0817004-2C � Camp Hill, PA 17011 ; RE: Corinne Martins Augusto, a minor PREVIOUS BALANCE � $870.00 DATE PROFESSIONAL SERVICES RENDERED TIME (SEE ATTACHED LIST) TOTAL FOR T�iE ABOVE SERVICES AT 50� DISCOUNT 1.25 $141.88 TOTAL $1,011.88 TOTAL PAYME�TTS $0.0 0 AMOUNT DI�E $1,O 11.8 8 This statement reflects all payments received through the last day of the month. Thank you for entrusting us with the protection of your interests. PAGE 2 S�ephanie M. Ri�ter, Co-Guardian BILLING DATE 02-28-13 Pamela D. 5mith, C�-Guardian 236 North 29th S�reet ACC'T N0. 0-JDCR08170�4-2C Camp Hillr PA s�oss DA�E PR�F�SSIQNAL SERVSC�S RENDERED INDZV TIME 02�07-13 Prepare Inven�ory in c�nferenc� with SR� {no cha�ge far SRG} ; le�ter to Guardian�; review Fdrm� 1099 received from TIAA-CREF; letter to guardians JDC �.5� $�5.00 02-13-13 Le�ter to �egister �f Wills JDC O.10 $15.00 02-13-13 Email ta Stephanie �it�er �RG O.10 $6.25 02-18-13 Review email from S�ephanie Ritter �DC 0.10 $15.00 02-18-13 Na charge f�r prior enty ADJ -15.00 �2-20-13 Review email fr�m S�ephanie �it�er; update draft Accaunt; voicemail me�sage far J�h� Leingang (fiIAA-CREF} ; email to Stephani� Ritter SRG 0.25 $15.63 02-26�13 Review letter received from �idelity Inv�s��ents; letter to clients; no charg� f�r completion of waiver re�uest form (SRG) JDC 0.24 $30.�0 JAl�i�S T7URYEA CAMERON Attorney a� Law 132� North Front 5treet Harri�burg, Pennsylvania 17102 �?1?� 236-3?55 ��ephanie M. Rit�er, Co-�uardian B�LLING DATE 03--31-13 Pamela D. 5mi�h, Co--Guardian 236 Nor�h 29th S�.reet AC�'T N0. �-JD�R0817004-�2C Camp Hill, PA 1?01l RE: Corinne l�artins Augu�t.o, a minor PR�VIdUS BALANCE $1,011.88 TOTAL $1,0�1.88 TOTAL PAYMENTa $0.00 AMOUNT D�E $1,011.88 This st�temen� rEflects all p�yments r�ceived through the last day of �he month. 2�hank you for entrusting us with the p�atectit�n c�f your intere�ts. �7`AMES DURYEA CAMERdN Attorney a� Law 13 2� North Fror�t 5treet Harrisburg, Pennsylvania 17102 (?1?) 236-3755 St�ephanie M. �it�er, Co-Guardi�.n BILLING DATE 04-30-13 Famel� D. 5mi�hl Ca-Guardian 236 Nor�h 29th Street AC�'T NO. 0-JDCR0817044-2C Camp Hill, PA 17011 RE: Carinne Ma�tins Augusto, a mi�nor PR�VIOUS BALANCE $1,011.88 DATE P�OFESSIC�NAL SER�7"ICES REI3DERED TIME {SEE ATT�.CH�D LIST� 'I'07"AL F0�2. THE ABOXt'� SERVICES AT 50� DISCC?UNT 2.45 $28Q.QO TOTAL $1,291.88 TOTAL P'AYMENTS $0.00 AMOUNT DUE $1,291,$8 This s�atemen� ref lects all payments received thrc�u�l� the last day c�f the month. Tharik �ou far �nt�us�ing us with the p�a�tectian of your intere�ts. PAGE 2 ' S��hanie M. Ritter, Co�Guardian B�LLING DATE 0�-30-13 Pamela D. 5mi�h, Co-Guardian 23d North 29th Street AC�'T NO. 0-JDCR0817004-2C Camp Hill, PA 17011 DATE PROFE5SI4NAL S�RVICES �ENDERED IND=� TIME 0�-a2-13 Review c�py of income �ax refund check for He��na; c�Mference wit� 5�G {n� charge f�r SRG) to review the 2012 Form� 1a4a for each child; opini�n letter �4 clients (actual � ,3; billed as .6 to adjus� for fifty pe�cent discou�t embedded in account informatian} JDC p.gp $gp,�p 44�1?�13 Update draft A�coun� t� inclu�e additional bro�erage account inf�rmati�n; email �� St�phanie Ritter SRG 0.�0 $25,�p �4-�7-13 Letter to Pamela 5mith JDC 0.10 $15.00 04��4-13 Update draft Accaun� td include in��rmation from Wells Fargo statement fo� January 2013; email t� S�ephanie RYtter requesting February 2013 �tatement 5RG �.�� $3?.5a �4�25-13 Conferen�e with S�G ta review draft Account in �on�ex� o� accaunt s�atements from Wells Fargo and TIAA-�REF, and t� �inali2e �e�ommended approach regardin� minimum dis�ribution�, �tate fiduciary ac��unti�g �or pxincipal and inc�me, �nd proj.e��ed future available cash flaw fr�� annual di�tribu�ians {no charge far �RG) JDC Q.?5 $112.5� . JAME� DURYEA CAMERC�N At�orne�r a� Law 13 2 5 I�orth Frar�t Street Harrisburg, Pennsylvania 1�102 (?1?) 236-3755 S�.ephanie M. Rit�er, Co-Guardian BILLING DATE 05-�31-13 Pa�ela D. 5mi�h, Ca-��ardian 236 Nor�h 29th S�re�t ACC'T NO. 0-JDCR081?044-2C Camp Hill, PA 1?011 RE: �orinn+� Martins Augusto, a minor P'REVIOUS BALANCE $1,291.88 '1'OTAL $l,2�1.8$ TOTAL PAYMENT� $0.00 AMCy►UNT DUE $1,291.88 This �:tatenten� refleats all ,payments received throuq�i the last day of the mon�h. 2'hank �ou for entr�zs�ing u� with the pra�ection of your interests. JAM�S DURYEA CA�IERON A�.torney a� Law 13 2 5 �'c�rth Fror�t 5tree� Harrisburg, Pennsylvania 17102 (?1?} 236-3755 t � S�ephanie M. Ri�ter, Co-Guardian BILLIN� DATE 06--30�-13 � �, pamela D. �mith, �o�-Guardian � 236 �orth 29th Street ACC"� NO. Q-JDCRQ81,?QQ4-�C Camp Hill, PA 17011 RE: Corinne Marti�s Auqu�to, � minor PREVIOUS BA�ANCE $1t291.8$ iI'OTAL $1,2 91.8$ T4�'AL pAYI�'ENTS �Q«0 p AMCIUN`I' DU� $1,2 91,8$ This statement reflect� all payments received throug� t�e last day of the mc�Mth. finaMk you fa� entrusting t�s with tY�e protec�ion of yc�ur interest�.