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HomeMy WebLinkAbout02-09-05 If\! R~: ~TJ\TI; QF MILDRED J. GERBER an liiGaJ;iaGitatjlill'~n : ~ TH~ QQl.JRT OF GQMMQl\I P~ QF : WMBERLAND COUNTY,PENNSYLVANIA : QRl?MANS' COUBT CIVI51t)N : Ne. 21-01-92 IN R~: MtlJ>R~Q J. ~!;fl~R UNDER, ,e""GREEME, NT DATED li)e~iM'iB 1 Q. HUl7 : IN THI; ~gl.JflT QF l;QfVlMQl\I P~ QF : CUMBERLAND COUNTY, PENNSYLVANIA : OBPHANS' CQYRT Ii)IVISION : Ne. 21-2002-0540 PR()p~~@ Al.J@ITQR'~ R!;PQflT BRIEF SUBMITTED BY MARILYN GERBER, PRO SE I) .C) Marilyn Gerber,Pro Se, submits this Proposed Auditor's Report"Si'il'lf pui"$Jant '.^..,' '1 I to the direction of the Auditor, William A. Duncan, Esquire, appointed byOrderscbf Court dated November 25,2003, in the above matters. A lengthy pericl(j,of deliJYs, --I "';-. discovery and pre-trial procedures, a hearing was held in this matter before Alllditor Duncan on September 28-29, 2004. All Citations to the record herein to the Transcript ("Tr") of the hearing before Auditor Duncan and the Exhibit's to that Transcript,unless otherwise noted. Exhibits designated with an "5" were admitted by stipulated agreement of the parties, while exhibits designated with an "0" were introduced by Marilyn Gerber and Exhibits designated with "PNC" were introduced by PNC. I. PROCEDURAL HISTORY: 1. In the first above captioned action, PNC Bank, N.A. ("PNC") was appointed Guardian of the Estate of Mildred J. Gerber (hereinafter the "Guardianship Estate") on March 22, 2001. (Exhibit 8-1). 2. Frederick E. Gerber,1I was appointed Plenary Guardian of the Person of Mildred J. Gerber on December 21,2001. (Exhibit PNC-5). 3. Prior to PNC's appointment as Guardian of the Estate and Frederick E. Gerber, II's appointment as Guardian of the Person, Frederick E. Gerber,1I served as Agent for Mildred J. Gerber under financial and medical Posers of Attorney.(Exhibit-6). 4. The second above captioned action concerns matters related to the Mildred J. Gerber Revocable Trust, dated December 19,1997, as amended, revised and restated on August 2,1999 and January 25,2001 (hereinafter the ''Trust''). Exhibit 5-4 and S-5). 5. On October 3,2001, acting as Guardian of Mildred J. Gerber, PNC removed Frederick E. Gerber,lI, as Trustee of the Trust and designated PNC as Successor Trustee of the Trust. (Exhibit S-6). 6. On October 1,2002, acting as Guardian of Estate, :PNC removed all of the tangible property of 623 Hilltop Drive, New Cumberland, Pennsylvania which was the residence of Mildred J. Gerber. Marilyn Gerber resided in this residence and family home from 1996 until January 13,2001 as well as this being her family home since 1968. Marilyn Gerber made an offer on the real estate of the aforementioned real estate on October 1,2002 in person to Mr. David Brown of PNC Bank and via facsimile to Mr. David Brown of PNC Bank, the Estate and Trust administrator for Mildred J. Gerber. 7. On November ,2002, PNC Bank filed as Guardian a Petition for the Sale of the Property at 623 Hilltop Drive, New Cumberland, Pennsylvania. 8. Marilyn Gerber, a beneficiary of the Estate and Trust of Mildred J. Gerber J. filed a Stay of the Property at 623 Hilltop Drive, New Cumberland, Pennsylvania. 9. On December 16, 2002, PNC Bank appeared in Orphans' Court before ;;..- Juoge George Hoffer for a hearing for the Sale of the Property at 623 Hilltop Drive, New Cumberland, Pennsylvania. Judge Hoffer denied Marilyn Gerber's Stay for the Sale of the Property at 623 Hilltop Drive, New Cumberland, Pennsylvania and approved the sale of the Property. 10. On December ,2002, Marilyn Gerber, filed an appeal in the Pennsylvania Superior Court over the Sale of the Property at 623 Hilltop Drive, New Cumberland, Pennsylvania. 11. Mildred J. Gerber died on January 14,2003, survived by three children, Marilyn Jo Gerber, Frederick E. Gerber,1I and Jane Noel Heflin. 12/ On June ,2003, Marilyn Gerber made another offer of the real estate at 623 Hilltop Drive, New Cumberland, Pennsylvania to Richard Rupp, Esquire, attorney for Frederick E. Gerber,lI, Executor for Mildred J. Gerber and Trustee of the Fred E. Gerber,Sr. Trust. 13. On October 24,2003, PNC filed an accounting of its administration of the Guardianship Estate since the time that PNC was appointed Guardian on March 22,2001 (the "Guardianship Account"). The Guardianship Account states transactions from March 23,2001 through October 20,2003. (Exhibit S-1). 14. On the same date, PNC filed a Petition for the Advance Distribution of the real estate in the Guardianship Account to the Executor of the Mildred J. Gerber Estate, Frederick E. Gerber,11. This Court ordered the advance distribution of the real estate on November 13,2003. (Exhibit S-15). 15. On October 24,2003, PNC filed an account of the administration of the Trust since the time that PNC became Successor Trustee on October 3,2001 (the .3 "Trust Account"). The Trust Account states transactions from October 3,2001 through October 20,2003. (Exhibit S-2). 16. On or about November 21,2003, Marilyn Gerber ("Ms. Gerber"), Mildred Gerber's first child and eldest daughter, filed Objections to both the Trust Account and Guardianship Account (the "Objections"). Marilyn Gerber is a beneficiary of both the Estate and the Trust of Mildred J. Gerber. (Exhibit S-7). 17. By Orders dated November 24,2003, this Court appointed William A. Duncan, Esquire as Auditor in both of the above matters to hear the Objections filed by Ms. Gerber to the Trust Account and Guardianship Account. (Exhibit S-9,S-10). 18. On or about December 15,2003, PNC filed an Answer to Marilyn Gerber's Objections to the Trust Account and Guardianship Account. (Exhibit S-8). 19. By Orders dated July 8, 2004, this Court continued the appointment of the Auditor until January 31,2005 in both of the above matters. (Exhibit S-11 ,S-12). 20. By Notice dated September 14,2004, the Auditor provided notice to all parties that the Hearing on both matters would be held on September 27-29,2004, with a possible continuance. (Exhibit S-13,A 14). 21. By Stipulation of the parties filed September 27,2004, it was agreed as follows: the Hearing would be held September 28-29,2004; the scope of the Hearing would be limited to the administration of the Trust and Guardianship Account; the scope of the relevant time periods would be limited to the time period from October 3, 2001 to October 20,2003, in the case of the Guardianship Estate; and the subject matter of the Hearings would be limited to those maters which are relevant to the Objections raised by Marilyn Gerber and PNC's defense of those Objections, which f include as to both the Guardianship Estate and Trust the alleged mismanagement of assets, including real property and tangible and intangible personal property, alleged improper investment, alleged improper involvement of Frederick E. Gerber,1I alleged improper expenditures, alleged excessive fiduciary fees, and alleged excessive attorneys' fees. Exhibit 8-16). 22. By stipulation of the Parties filed December 17,2004, it was agreed that all pending Motions in both of the above actions were withdrawn without prejudice, the substance and content of such withdrawn Motions to be argued in the proposed Auditor's Report to be submitted by the parties. 23. By Orders dated December 7,2004, this Court continued the appointment of the Auditor until March 31,2005, in both of the above matters, and dismissed all pending Motions and Petitions in both matters without prejudice. II. Statement of Issues 24. Marilyn Gerber Objected to both the Guardianship Account and the Trust Account alleging that PNC failed to provide documentation for each transaction shown in the Accounts on an ongoing basis from March 2001 and kept the beneficiaries in the "dark". 25. Marilyn Gerber objected to the fees for services and extraordinary services charged by PNC as Guardian and Trustee. (Exhibit 8-7 28,54,82,84,98). 26. Marilyn Gerber objected to the fact that on or about October 3,2001 , PNC took the Mildred J. Gerber Trust away from Frederick E. Gerber,1I and failed to inform all of the beneficiaries and generated fees and enormous legal fees through Rhoads & Sinon as well as mismanaged this Trust. 5 27. Marilyn Gerber objected to PNC's investment of the assets of the Trust and the subsequent losses incurred by PNC's investments. (Exhibit S-7,78). 28. Marilyn Gerber objected to the fees of Rhoads & Sinon, LLP, as attorney for PNC. (Exhibit S-780,83). 29. Marilyn Gerber objected to PNC Bank conspiring with Frederick E. Gerber II to defraud Marilyn Gerber from her beneficiary rights, and deliberately prevented her from any assess or information about the issues and management of the Estate and the Trust. 30. Marilyn Gerber objected that PNC Bank deliberately lied on December 16,2002 before Judge George Hoffer in not revealing that Mr. & Mrs. Timothy Losh had indeed withdrew their offer to purchase the personal property and home of Mildred J. Gerber and that there was no immediate buyer other than Marilyn Gerber whom they failed to acknowledge had made an offer for this property and made a claim that this property had been assigned to her by her father, Fred E. Gerber,Sr. 31. Marilyn Gerber objected that PNC Bank did not manage the personal and tangible property of Mildred J. Gerber accurately. 32. Marilyn Gerber objected that PNC Bank failed to accurately inventory the personal property of Mildred J. Gerber upon their appointment as Guardian of Estate. 33 Marilyn Gerber objected that PNC Bank on October 1,2002, removed all of the tangible personal property of Mildred J. Gerber and that of Marilyn Gerfler and placed it in storage without notice to all of the beneficiaries and conspired with Jane Heflin and Frederick E. Gerber,!1 to do so on this day. 34. Marilyn Gerber objected that PNC Bank refused to allow Marilyn Gerber y to inventory and identify her personal property at 623 Hilltop Drive, New Cumberland, Pennsylvania and have retained her property in storage and have refused to give this tangible personal property to her. 35. Marilyn Gerber objected that PNC Bank upon assuming the Mildred J. Gerber Trust, conspired with Frederick E. Gerber,1I and Richard Rupp, Esquire to prevent Marilyn Gerber from her beneficiary inheritance by not challenging the third amended version of this Trust dated January 2001 thereby profiting from this Trust's management and excluding Marilyn Gerber from any inheritance. PNC Bank had the opportunity to revoke this Trust of January 2001 knowing that Mildred J. Gerber had Alzheimer's. 36. Marilyn Gerber objected that PNC Bank threatened to sue her if she would make public her concerns and information about PNC Bank's management of the Estate and Trust of Mildred J. Gerber. 37. Marilyn Gerber objected that PNC Bank waited for a significant tirne period from March 2001 until June 2002 before they entered into Court a Motion to demand accounting from Frederick E. Gerber,1I for the Mildred J. Gerber Trust and the Fred E. Gerber,Sr. Trust. Marilyn Gerber objected stating that PNC conspired with Frederick E. Gerber, II to cover up the fact that Frederick E. Gerber, II continued to write checks and mismanage the Mildred J. Gerber Trust and Estate despite that PNC Bank was the Court appointed Guardian of Estate and had assumed the Mildred J. Gerber Trust on October 3,2002. PNC Bank failed to inform her or this Court of the problems they were having. 38. Marilyn Gerber objected that PNC Bank PNC Bank did not immediately 7- marshal the assets and investments of Mildred J. Gerber in March 2001 and especially those investments with Charles Schwab in October 2001 and did not inform the beneficiaries of the significant financial losses that Frederick E. Gerber, II had incurred even when they were Guardian of Estate of Mildred J. Gerber and the Trustee of the Mildred J. Gerber Trust. PNC Bank failed to inform this Court that Frederick E. Gerber,1I had written checks on margin for expenses that he was not to access. 39. Marilyn Gerber objected that PNC Bank showed preferential treatment to Jane Heflin when she had illegally taken Mildred J. Gerber's car without permission out of state and after multiple warnings of repossessing this car, they extended a favorable loan to Jane Heflin despite that Marilyn Gerber had requested her interest in purchasing this car. PNC Bank incurred excessive legal fees and cost with Rhoads & Sinon, their Bank and did not inform the other beneficiaries of the problems. 40. Marilyn Gerber objected that PNC Bank never informed this Court or the beneficiaries that they were incurring significant legal costs and administrative expenses due to Frederick E. Gerber,II's non compliance and mismanagement and PNC Bank never sought relief with this Court to curtail his actions. 41. Marilyn Gerber objected that PNC Bank did not file a timely report of Guardianship of Estate upon the death of Mildred J. Gerber. Mildred J. Gerber died on January 14,2003. PNC Bank continued to operate and still charges fees and excessive legal fees as Guardian of Estate until this day in 2005. 42. Marilyn Gerber objected that PNC Bank never monitored, supervised the excessive medical expenses, costs and moneys that Frederick E. Gerber, II and Jane Heflin took for fees, expenses from the Mildred J. Gerber Estate, the Mildred J. 6' Gerber Trust and the Fred E. Gerber,Sr. Trust and never monitored on a monthly basis the fees and expenses of Mildred J. Gerber while she lived in Pennsylvania or in Chicago, Illinois. PNC Bank never made a visit to inspect, check or supervise on the financial needs of Mildred J. Gerber especially when she was taken out of state without their knowledge and incurred huge financial fees for her care, for legal actions taken by Frederick E. Gerber,1I and Jane Heflin against Marilyn Gerber and incurred excessive costs for Mildred J. Gerber's care in Illinois versus appropriate costs which she incurred in Pennsylvania. PNC Bank never made this Court aware of their serious concerns and issues they had concerning Mildred J. Gerber being taken out of state 36 hours after Frederick E. Gerber,1I was granted Guardianship of Person. 43. Marilyn Gerber objected that PNC Bank did not seek legal action in this Court when Frederick E. Gerber,1I sought relief under the Soldiers and Sailors Relief Act to obtain an extension of six months upon these Accountings and pending hearings when the truth was they knew that Frederick E. Gerber,1I was in the USA and available for depositions, court appearances, etc. 44. Marilyn Gerber objected that PNC Bank has conspired to pay all of the requested expenses and fees that Frederick E. Gerber,1I and Jane Heflin have billed the Estate or Trust of Mildred J. Gerber while refusing to ofter or pay for any expenses Marilyn Gerber has incurred in caring for Mildred J. Gerber prior to and after her death on January 14,2003. 45. Marilyn Gerber objected that PNC Bank never created a budget or worked with all of the beneficiaries for the welfare of Mildred J. Gerber and then f the beneficiaries. PNC Bank failed to generate wealth but instead dissipated the Estate and the Trust. PNC Bank refused to dialog with Marilyn Gerber over her concerns of the losses incurred from their investments of the Estate and the Trust. PNC Bank never formulated a cost comparison of expenses for Mildred J. Gerber for her medical expenses, living expenses and her investment needs despite that Marilyn Gerber filed a motion asking this Court to order PNC Bank to do a cost analysis. 46. Marilyn Gerber objected that PNC Bank failed to prove who owned the Baltimore Property and in which Estate or Trust this property belonged thereby not marshaling the assets and the rental income from this Property. PNC Bank failed to follow through on receiving the rental income from this property from March 2001 to January 2003 and through the present as they are still the Guardian of Estate. These unmonitored and unreceived rental moneys approximated to more than $16,000 with a monthly rent of $400.00. 47. Marilyn Gerber objected that PNC Bank failed to communicate directly with Marilyn Gerber but instead had a hostile, acrimonious relationship with her while conspiring with Frederick E. Gerber,1I and Jane Heflin and provided them with vital beneficiary information concerning the Estate and the Trust. 48. Marilyn Gerber objected that PNC Bank allowed Frederick E. Gerber,1I to continue to write checks on the PNC checking account of Mildred J. Gerber, and the Mildred J. Gerber Trust and did not inform this Court of continued patterns of Frederick E. Gerber,1I attempt to enrich himself and defraud other beneficiaries as well as took moneys from Mildred J. Gerber's restricted Trust for his own personal 10 enrichment. 49. Marilyn Gerber objected that PNC Bank continued to copy attorney Stanley Laskowski, Esquire despite Marilyn Gerber's frequent telephone calls and letters that he did not represent her and that she was acting as Pro Se. This incurred needless fees, mailing, etc. of the Estate and Trust. 50. Marilyn Gerber objected that PNC Bank morally and ethically failed to protect Mildred J. Gerber in their capacity as Guardian of Estate and Trustee of her Trust especially when she was taken without her will to Chicago, she was left alone in her home frequently and subsequently sustained a serious injury which ultimately contributed to unnecessary pain and degeneration of her health. 51. Marilyn Gerber objected that PNC Bank never managed the tangible personal property of Mildred J Gerber while she was in Chicago. PNC Bank never made an eye witness accounting of her tangible personal property taken from Pennsylvania to Chicago but left significant personal property in the home of Mildred J. Gerber when it was put up on the market for sale and ultimately sold. 52. Marilyn Gerber objected that PNC Bank failed to file Federal and State income tax reports on a timely basis. 53. Marilyn Gerber objected that PNC Bank failed to file claims with appropriate insurance companies after she reported to PNC Bank that there had been damage in the home of Mildred J. Gerber. III. StlDulatlons of Darties on December 7.2004 54. All parties present which were Marilyn Gerber acting as Pro Se and Joanne Christine, Esquire and Heather Kelly,Esquire of Rhoads & Sinon signed /1 stipulations prior to the start of the hearing in which they agreed that all unheard motions that Marilyn Gerber had filed from the period of March 23,2001 through October 20,2003 could be argued in her brief as all previous motions and pleadings had been dismissed without prejudice by this Court. Joanne Christine, Esquire requested the opportunity to write a rebuttal and Marilyn Gerber,Pro Se requested the opportunity to rebuttal PNC Bank's rebuttal on the opinions of the unheard motions. This was decided at a status conference before Auditor William A Duncan, Esquire in which the schedule for the deadline for submission of briefs was decided. PNC Bank would submit their brief by January 10,2005 and Marilyn Gerber would submit her brief by February 9,2005. IV. Finding of Fact: 55. Marilyn Gerber is representing herself as Pro Se. Marilyn Gerber has chosen to write this Brief in "natural language" and organize it in the following manner: Marilyn Gerber will argue her findings of fact by category of events: A. ERRORS OF THE COURT B. UNHEARD MOTIONS C. ERRORS OF THE AUDITOR D. DEPOSITIONS OF Mr. David Brown, Frederick E. Gerber,11. E. MIS$I~ DOOIJMENTS EOOM F'NC BANK, UNAVAILABlE ORIGINAL DocuMENTS F. FINDINGS OF FACT OF ACCOUNTING FILED BY PNC BANK G. c:;QI\IFI.Jc:;~ WITH QTH~R P~I\I~II\I@ H~RI~~ QF THE: ACCOUNTING OF FREDERICK E. GERBER,IIFOR THE MILDRED J. GERBER TRUST AND THE FRED E. GERBER,SA. 11 TRUST SCHEDULED JULY 2005. H FUTURE MOTIONS TO BE FILED BY MARILYN GERBER, PRO SE A. ERRORS OF THE COURT: 56. Marilyn Gerber does not believe that the Auditor shall be able to make a thorough report with conclusions and recommendations to this Court due to the fact that this Court erred in several decisions which were made over the course of the period of discovery for these hearings. During the several delays and many status conference hearings that were held , Marilyn Gerber experienced obstruction to her requests for discovery from key sources such as Charles Schwab which held the bulk of the financial investments and assets for the Mildred J. Gerber Trust; PNC Bank which had all of the information of all of the financial checking accounts of Fred E. Gerber,Sr. who passed his estate on to Mildred J. Gerber upon his death on February 22, 1998 and who failed to marshall all of the checking accounts of Mildred J. Gerber from 1998 to their appointment as Guardian of Estate on March 22,2001; key administrative individuals at PNC Bank such as Ms. Jennifer Conway who gave PNC Bank all of the checks written from February 1998 to March 22,2001 to Mr. David Brown. The result is that Marilyn Gerber served Mr. Jeffrey Roes of Charles Schwab, the investment bank in Harrisburg, Pennsylvania and Ms. Jennifer Conway of PNC Bank, New Cumberland, PA Branch supoenas on or about April 26,2004 to produce documents for the Mildred J. Gerber Trust. On April 27,2004, Marilyn Gerber wrote Ms. Joanne Christine of Rhoads & Sinon and informed her that she had served supoenas to depose: Mr. Jeff Roes & Mr. Brian Rheam of 13 Charles Schwab from the Harrisburg Branch as well as Ms. Jennifer Conway of PNC New Cumberland Branch and Mr. Frederick E. Gerber, II, Mr. Richard Rupp and Mr. Herbert Rupp,Esquire Supoenas were served by mail and fax to Charles Schwab's Corporate legal headquarters in San Francisco on May 7,2004. In the meantime, PNC Bank and Charles Schwab collaborated together to have PNC Bank enter a Motion to Quash any production of documents or depositions of Mr. Jeffrey Roes and Brian Rheam of Charles Schwab and Ms. Jennifer Conway of PNC Bank. This Motion to Quash was submitted to this Court on May 7,2004 and proof of service was served and mailed to Marilyn Gerber on May 7,2004. It can take up to two days for mail to reach Lemoyne, PA. On MAY 10,2004, Judge Hoffer signed and upheld PNC Bank and Charles Schwab's Motion to Quash all production of documents and depositions of the above named individuals and institutions. Marilyn Gerber was DENIED any opportunity to discover the true assets of Mildred J. Gerber from March 22,2001 and especially what assets she had just prior to PNC Bank's appointment as Guardian of Estate in an attempt to marshal all of Mildred J. Gerber's assets and investments which was what PNC Bank should have done and ultimately did not do. Production of documents from Charles Schwab would have produced all financial records of assets and investments for the Mildred J. Gerber Trust of which PNC Bank assumed in October 2001. Charles Schwab would have to declare and disclose all of the commissions and fees that were already paid by the former Trustee, Frederick E. Gerber,lI, the success or failure of the investments by the former Trustee as well as what was sold, what the commissions were as well as all of the documents, correspondence and information If( that transpired when PNC Bank became Guardian of Estate in March 2001 and then ultimately took the Trust investments from Charles Schwab and then invested these moneys in PNC Bank's OWN RETAIL INVESTMENTS, effectively double dipping in commissions that had already been paid, and then charging there own commissions and purchasing fees. PNC Bank never wanted Marilyn Gerber to discover the "margin interest fees and losses" that were sustained when PNC Bank was Guardian of Estate and what was lost during the six and half months that they waited to "marshal Mildred J. Gerber's assets and investments" and ultimately took over Mildred J Gerber's Trust from Frederick E. Gerber,1I which also provided them with additional annual fees and administrative fees. Judge Hoffer NEVER afforded Marilyn Gerber the opportunity to answer PNC Bank's motion to quash these depositions and production of documents and effectively signed this motion to quash IMMEDIATELY upon its receipt. The result of this action is that the Accounting and Marilyn Gerber's request for surcharge of PNC Bank cannot be accurately determined UNTIL the Accounting of Charles Schwab and the other investments portfolios are REVEALED during the upcoming hearings of the Mildred J. Gerber Trust and the Fred E. Gerber,Sr. Trust in July 2005. It is inconceivable that ANY ACCOUNTING from PNC Bank could be signed off or approved without documents and depositions from PNC Bank and Charles Schwab. It is also Marilyn Gerber's belief that the depositions and documents form Ms. Jennifer Conway and Charles Schwab would have demonstrated a collaboration between Frederick E. Gerber, II and PNC Bank prior to PNC Bank planning to become the Guardian of Estate and that they planned to assist Frederick E. Gerber,1I in (J filing and being appointed the Guardian of Person for Mildred J. Gerber. These undisclosed actions due this Court's failure to allow discovery of the above mentioned parties effectively allow losses to occur which would have resulted in further surcharge of PNC Bank and ultimately Frederick E. Gerber,11. Auditor, William A. Duncan, Esquire has permitted Marilyn Gerber to finally depose Charles Schwab, and Mr. Brown of PNC Bank but not Jennifer Conway of PNC Bank for the upcoming hearings of the Accounting for the Mildred J. Gerber Trust and the Fred E. Gerber, Sr. Trust. It is the firm belief that this Auditor should request in his brief and recommendations of this Court that documents and a deposition of Charles Schwab and Ms. Jennifer Conway of PNC Bank should occur prior to this Court approving PNC Bank's Accounting. 57. Another motion was also not heard by this Court: On the March 17,2001, Marilyn Gerber filed a Motion for Court to Order Accounting and Production of All Documents Pertaining to the Power of Attorney, Executor and Trustee Positions Held by Frederick E. Gerber, II for Mildred Jane Gerber and All Trusts whereby Mildred Jane Gerber is a Beneficiary. While this motion was filed just a few days prior to March 22,2001 when PNC Bank was appointed Guardian of Estate, if this Court had heard this Motion and ultimately made a ruling on this motion, many, many financial assets, accounting questions and discrepancies would have been disclosed which were ultimately disclosed when PNC Bank FINALLY filed motions for Accounting of the Mildred J. Gerber Trust and the Fred E. Gerber, Sr. Trust in June 2002 when they took over the Mildred J. Gerber Trust in early October of 2001. This Court again failed to hear this Motion supported serious accounting concerns, /~ questions as to where assets were, irregularities by Frederick E. Gerber, II and PNC Bank which were ultimately supported when Frederick E. Gerber,1I had to provide Accounting on July 8,2002. Had this Motion been heard and accounting was ordered, significant moneys would have been saved, PNC Bank would have had to act quicker than they did instead of waiting until June 2002 to demand Accounting for the Mildred J. Gerber Trust. Ultimately, PNC Bank NEVER really filed a motion for Frederick E. Gerber,1I to file an accounting of the Mildred J. Gerber Estate or the Fred E. Gerber Estate which would have revealed where ALL OF MILDRED J GERBER's ASSETS ARE. Marilyn Gerber shall now have to file motions asking the open up the Estate of Mildred J. Gerber and Fred E. Gerber,Sr. to demand accounting as well as all of the PNC checks that were written from their joint checking account in order to prove that PNC Bank NEVER marshaled all of Mildred J. Gerber's assets and that Frederick E.Gerber, II and Jane Heflin defrauded Mildred J Gerber and Marilyn Gerber of moneys. 58. Another motion which this Court NEVER heard is the Petition to Cite Guardian of Estate, PNC Bank, to File An Accounting of Administration, An Accurate Inventory and An Accurate Annual Report. Marilyn Gerber filed this motion on or about October 7,2002 after 18 months went by and PNC Bank REFUSED to provide ANY accounting or information on the assets, investments and administration of the Mildred J. Gerber Estate. If this Court had heard this motion, it would have revealed all of the excessive legal costs that PNC Bank paid to Rhoads & Sinon, it would have revealed the problems that they were having with Frederick E. Gerber,1I well as with Jane Heflin not to speak of the multiple issues that PNC Bank had just 1+ taReh the Mildred J. Gerber Trust from Frederick E. Gerber,1I and all of the margin interest fees would have been revealed. These facts trailed until finally PNC Bank filed motions in June 2002 demanding Accounting from Frederick E. Gerber,1I and production of documents, depositions and hearings are still pending. The result is that if this motion had been heard, ordered and ultimately produced by PNC Bank, Marilyn Gerber or any other beneficiary could have taken actions to correct the losses that PNC Bank occurred, the extraordinary fees that they charged the Estate, and prevented significant losses for the beneficiaries. This motion also was filed for the Estate and Trust of Mildred J. Gerber. 59. Another motion which this Court did not hear was the Motion to Request the Guardian of Estate PNC Bank 0 Produce a Cost Analysis of Home care of Mildred J. Gerber in Her Home in New Cumberland and Care in Lombard, Illinois and at Sunrise Assisted Living in Glen Ellyn, Illinois Including All Expenses. This motion was filed by Marilyn Gerber on October 8,2002. Marilyn Gerber was approximately once a week to Chicago under order from this Court to see her mother, Mildred J. Gerber. Marilyn Gerber knew that expenses for Mildred J Gerber were significantly increased and questionable in Chicago while she was being cared for my her sister, Jane Heflin, then by Sunrise of Glen Ellyn, Illinois in comparison to being in her home in New Cumberland, Pa. Marilyn Gerber wrote Richard Rupp,Esquire, Frederick E. Gerber's attorney as well as Frederick E. Gerber,1I the Guardian of Estate of her concern of Mildred J. Gerber's care and the expenses as well as PNC Bank- Mr. David Brown. Marilyn Gerber had great concerns as to her physical and emotional welfare and although PNC Bank was not the Guardian of Person, they were Ii "Shocked" that Mildred J.Gerber was taken without their knowledge to Chicago 36 hours after Frederick E. Gerber,1I testified that she would stay in her home in New Cumberland and that Marilyn Gerber would be allowed to see her. PNC Bank was charged in developing a budget and plan of how to spend the assets and investments for Mildred J. Gerber's estate and Trust. They were charged to produce income. PNC Bank knew that Mildred J. Gerber suffered from Alzheimer's and that expenses for her care would have to be carefully managed as her disease progressed. PNC Bank as Guardian of Estate ultimately decided anything that happened to Mildred J. Gerber because most of "anything and everything" costs money and they were the entity in charge of spending and budgeting and investing her moneys. While Frederick E. Gerber,1I was the Guardian of Person he ultimately had to ask PNC Bank for permission to spend moneys, make decisions about her medical care based on her assets and budget. What Frederick E. Gerber,1I did was to take moneys from her Trust, enrich himself and his children. He wrote for moneys without informing PNC Bank. He wrote checks from the Fred E. Gerber,Sr. Trust that were supposed to be paid from the Estate or Trust of Mildred J. Gerber which was under the management and Guardianship of PNC Bank. Had this motion been heard and upheld, PNC Bank would have had to produce accounting MUCH earlier than they did and discovery and action would have occurred earlier. If this Court had ordered this Accounting to be heard prior to PNC Bank's filing to sell the Real Estate of Mildred J. Gerber, it is very possible that PNC Bank would have had to argue that Mildred J. Gerber would have been better suited and safer in her home in New Cumberland, PA. Ultimately by this Court NOT Hearing this Motion, If Mildred J. Gerber's home was packed up, sold and she became permanently institutionalized and ultimately died in a non-skilled facility. PNC Bank ONLY filed their Accounting on October 20,2003, ONE YEAR LATER than this Motion. What was discovered were extraordinary legal fees, banking fees, looses in investments, questions about rental income assets, property, and investments taken from Charles Schwab and investments made by PNC Bank with their own institutional retail investment products. Marilyn Gerber intends to pursue further action based on PNC Bank's failure to disclose and lying before Judge Hoffer on December 16, 2002 when they stated that there were no appreciable differences in costs for the care of Mildred J. Gerber between her care in New Cumberland, and Chicago. The reality based on PNC Bank's production of documents for this hearing is that they did not do any cost analysis and could not as they NEVER pursued accurate billing from Betra Home Care, Sunrise of Glen Ellyn, Illinois and the home care that Mildred J Gerber received while in Jane Heflin's home as PNC Bank was not aware that Frederick E Gerber,1I was paying Jane Heflin and himself extraordinary fees for themselves from the Fred EGerberSr. Trust. PNC Bank failed to curtail Frederick E Gerber, II's actions and NEVER once came to this Court and asked for assistance or disclosed the significant problems that they had with Frederick E Gerber,lI. Marilyn Gerber believes this is because they had conspired in December 2000 and during the Petition before this Court during the Guardianship of Estate and Person hearings in Feb.lMarch 2001 and October/December 2001 respectively and PNC Bank could not afford for information from Frederick E Gerber, II or Jane Heflin to be revealed or they would face serious surcharge and Federal actions from several fiduciary ~ us agencies. The upcoming hearings in July 2005 shall reveal more intensive financial information through depositions, production of documents and discovery by expert witnesses. 60. Another Motion which this Court did not hear was a Motion to Order the Trustee, Frederick E. Gerber,1I to Produce the Following Documents. This motion was filed by Marilyn Gerber on May 2,2003 and it asked for Frederick E. Gerber,1I to produce documents from approximately from 50 sources and/or individuals for the Mildred J. Gerber Trust. PNC Bank had not filed their Accounting until October 20,2003 and Frederick E. Gerber,1I continued to spend for Mildred J. Gerber through the Fred E. Gerber,Sr. Trust when PNC Bank should have been attending to moneys taken by Frederick E. Gerber,1I from the Mildred J. Gerber Trust. Marilyn Gerber did not receive documents through her demand for documents until September 2004. These documents which Frederick E. Gerber, II produced in late 2004 indicated his losses and misappropriation of moneys which had this motion of May 2,2003 been heard and ordered by this Court would have enabled this Petitioner to move to have him removed, sanctioned, as well as PNC Bank and any further action and administration on their part. What occurred by this Court not hearing this motion and granting this motion was a DELAY which resulted in moneys being spent for which Marilyn Gerber intends to file further actions in this Court and Federal Court for surcharge against PNC Bank and Frederick E. Gerber,lI. 61. Another unheard motion by this Court is Motion for Production of Documents which Marilyn Gerber filed on June 10,2003 where she asks Frederick E. Gerber,Sr to prove where in his Petition for Guardian of Estate in February 2001 J! that he alleges that Marilyn Gerber took $74,000 from the accounts of Mildred J. Gerber including her personal checking accounts with PNC Bank and with a PNC credit card with MBNA. On January 25,2001, Frederick E. Gerber, II further alleges that Marilyn Gerber took $185,000 of moneys over a six month period from Mildred J Gerber and therefore has Mildred J. Gerber who is by now diagnosed with Alzheimer's, change and amend her Trust which effectively cuts Marilyn Gerber out of her will and Trust. Had this Court heard this Motion and ultimately ordered the production of documents, Marilyn Gerber would have been able to support her allegations that PNC Bank and Frederick E. Gerber,1I conspired to defraud Marilyn Gerber out of her beneficiary and inheritance rights; PNC Bank would have had to question the validity of this third and amended Trust agreement and therefore when they took over the Mildred J. Gerber Trust in October 2001, they would have been in the position vacate this amended version and restore Marilyn Gerber as a beneficiary. PNC Bank did not do this due to a serious hostile and acrimonious relationship that they harbored against Marilyn Gerber. PNC Bank would have been forced to explain their involvement in this third amended Trust agreement of January 25,2001 as well as how they became Guardian of Estate on March 22,2001. Marilyn Gerber intends to further file actions concerning this amended Trust as well as the allegations that Frederick E. Gerber,1I has made thus libeling and slandering this Petitioner and causing her great financial and emotional damage which has affected her receiving any moneys from the Fred E.GerberSr. Trust and ultimately currently the Mildred J. Gerber Trust. PNC Bank and Marilyn Gerber could have also moved jointly to removed Frederick E.Gerber, II and ask for financial sanctions for their ;!2- both being deceived by Frederick E.Gerber, II. PNC Bank however is so intimately involved in their conspiracy with Frederick E. Gerber, II that they had no interest or desire to file such a similar motion or push this Court to hear this Motion. 62. Marilyn Gerber also filed on June 10,2003 called Motion to Freeze the Mildred J Gerber Trust, the Fred E. Gerber, Sr. Trust and the Mildred J Gerber Estate. Had this Court heard and upheld and ordered a Freeze on these two Trusts and the Mildred J. Gerber Estate, approximately $200,000 would have saved from being spent and misappropriated by Frederick E. Gerber,1I and spent by PNC Bank through legal fees, lost investments, administrative costs. This Court has seriously erred in not preserving the assets for the beneficiaries but instead allowed Frederick E. Gerber, II and PNC Bank to waste assets which shall ultimately seriously affect the inheritance of Marilyn Gerber. If this Court would have frozen all of the assets of Mildred J. Gerber and Fred E. Gerber,Sr., it is very probable that this ongoing contentious and bitter court fight on the part of Frederick E. Gerber,1I against Marilyn Gerber would have come to a screeching halt. Frederick E. Gerber,1I and PNC Bank would not have had access to legal fees and moneys for which to ultimately enrich themselves and thereby preserved the assets and investments for ALL the beneficiaries. Marilyn Gerber intends to further file appropriate actions in this Court in an attempt to preserve what little remains. 63. This Court never heard any motion filed by Marilyn Gerber requesting that Frederick E. Gerber,1I produce documents related to the PNC Accounting. There are outstanding motions still pending in this Court and Marilyn Gerber has been the right to resubmit motions which include a Motion for Sanctions for failure to produce Z? aocuments concerning PNC for the upcoming hearings in July 2005. Had Frederick E. Gerber,1I been ordered to produce documents, Marilyn Gerber would have had vital financial information concerning PNC Bank's Accounting. 64. FINALLY, Judge George Hoffer has showed great partially and disdain for Marilyn Gerber due to her filing a Superior Court appeal due to Judge Hoffer's refusal to grant this Petitioner her due process, his conduct with her and other issues of the competence of this Judge. Judge Hoffer's response has been to ignore EVERY motion that she has brought to this Court since the December 16, 2002 hearings on the sale of the property of Mildred J.. Gerber. Judge Hoffer has instantly signed all motions brought before him by PNC Bank, Charles Schwab or Frederick E. Gerber,11. Marilyn Gerber suggests that Judge Hoffer should recuse himself from any further involvement with the Accountings and issues regarding the Mildred J. Gerber Estate, Trusts, the Fred E.GerberSr. Trust, and the Gerber family especially actions affecting Marilyn Gerber. In SUMMARY, if this Court had heard these motions as mentioned above, it is the belief of this Petitioner that many of the financial losses and issues of the the actions of PNC Bank and Frederick E. Gerber,1I would have been discovered earlier and have prevented significant losses and emotional and financial pain to this Petitioner. If this Court had especially decided to Freeze all of the assets of the Mildred J. Gerber Estate, Trust and her interest in the Fred E. Gerber,Sr. Trust, financial assets would be preserved, and the hearing and ordering the other motions would have forced PNC Bank to act more appropriately and restate their Accounting which would have and WILL ultimately surcharge them. However, until several of zy these motions are resubmitted and hopefully heard, this Auditor shall not be able to make his recommendation to this Court and it shall not be ultimately possible until the Accounting hearings scheduled in July 2005 are heard and decided that these issues of Mildred J Gerber and Fred E. Gerber,Sr. shall be completed and resolved. C. Errors of the Auditor: This Petitioner is constrained to include errors in his decision making in the area of discovery and depositions as requested by Marilyn Gerber. While it is appreciated that this Auditor is making the ultimate report to this Court, Marilyn Gerber with respect must point out the consequences of his decisions preventing her from deposing and seeking supeonas. 65. William A. Duncan refused to allow Marilyn Gerber to continue and complete her deposition of Mr. David Brown, the Trust Administrator for the Mildred J. Gerber Trust and the Guardian of Estate of Mildred J. Gerber. Marilyn J. Gerber deposed David Brown on May 20,2004. After a lengthy attempt by PNC Bank to avoid producing documents and filing a motion to quash her demand for documents and interrogatories, PNC Bank on May 20,2004 produced approximately 4,000 pages of documents which they allege wete ALL of the documents which they had in their possession. Marilyn Gerber received documents which were not in order by category, and were obviously separated, mixed up and presented in a fashion that it took her four months to sort through. Marilyn Gerber was also denied by William Duncan to view the original documents against the "4,000 pages" that were photocopied and given to Marilyn Gerber on the day of the deposition of Dave Brown. .2-) Obviously, Marilyn Gerber could not examine all 4,000 pages, much less ask and cross examine/depose David Brown on these documents. William Duncan decided that Marilyn Gerber could finish her deposing of David Brown during the September 28,29,2004 hearings. The reality is that on September 28,29,2004 there was only approximately less than 4 hours of direct cross examination by Marilyn Gerber which did not result in her being to cross examine and admit 100's of documents provided by PNC Bank. September 29,2004 was again limited as she cross examined Frederick E. Gerber,1I after only being allowed to depose him on September 27,2004 and had no transcript with which to refer to and Frederick E. Gerber,1I refused and did not produce documents despite multiple requests from William Duncan and a motion to this Court. PNC Bank numbered their documents but they are not in an order that Marilyn Gerber could view from their original nor continue and complete her deposition of David Brown. The result of this decision is that crucial financial cross examination of the Accounting was NEVER completed and it was a mad dash at the end to try and complete and insert information and documents many of which never were admitted or cross examined. 66. William Duncan only allowed Matilyn Gerber to depose Frederick E. Gerber,1I on the day prior to the hearings of the PNC Accounting on September 27,2004. This deposition took place in the Grand Jury Room on the 5th floor of the Cumberland County Courthouse and Frederick E. Gerber,1I did everything he could to harass, delay, and obstruct this deposition which included having two sheriffs present which intimidated Marilyn Gerber and which Frederick E. Gerber,11I intended this effect. This deposition was almost essentially useless not to speak of the fact z+, that she did not have a transcript to refer and prepare from for his cross examination on September 29,2004. Had Marilyn Gerber received documents from Frederick E. Gerber, II well in advance, Marilyn Gerber could have prepared better and had a more productive deposition not to speak of the documents to support her objections of the PNC Accounting. Marilyn Gerber believes that Frederick E. Gerber,1I conspired with PNC Bank to defraud her of her beneficiary rights and that he has lied about having correspondence and documents which she has filed before Judge Oler and has been given the right to resubmit her Motion for Sanctions for Failure to Produce Documents. These documents shall support Marilyn Gerber's objections and demand for surcharge against PNC Bank. 67. Auditor William Duncan, refused Marilyn Gerber from issuing supoenas to Carol Yon and Denise Sullenberger who were involved in the management and decisions of the Mildred J. Gerber Estate and Trusts. Denise Sullenberger was the actual individual who kept the records, bills, and did the bulk of the administrative work while David Brown was her supervisor. Carol Yon was ultimately responsible for making the decisions for the Estate and Trust especially when issues with Frederick E. Gerber,1I , Jane Heflin and my complaints became more vocal and I took them to the corporate headquarters in Pittsburgh. William Duncan refused me the right to issue supoenas to the investment officers of which there were several and were ultimately listed on the annual report that was submitted to this Court but that this Petitioner has yet to see and was not given when she requested all documents. 68. Auditor Duncan refused to allow me to issue supoenas to Millie Scott, and a Real Estate agent who witnessed the property of Mildred J. Gerber and who Z1- could have supported the deliberate errors that PNC Bank made in assessing the tangible personal property and the personal property of Marilyn Gerber. These depositions or witnesses would have forced PNC Bank to reassess the value and the inventory of Mildred J. Gerber's estate. 69. Auditor Duncan refused Marilyn Gerber the right to supoena the accountant of Gilliand who prepared all of the Federal and State Income tax Files as well as provided tax information to PNC Bank. Subsequently, Marilyn Gerber only received partial documents from PNC Bank on the Federal and State tax reports and correspondence. 70. Auditor Duncan refused to pursue during the August 3,2004 hearing that was ordered by Judge Oler to investigate the six months that Frederick E. Gerber,1I claimed that he was not available for deposition and production of documents for the PNC Accountings due to relief from the Soldiers and Sailors Relief Act. Frederick E. Gerber, II was actually in the US since December 2003 and lied about his assignment in Iraq. The US Army subsequently has stated that upon receipt of a Judge's order that they would provide the evidence to support this Petitioner's claim that Frederick E. Gerber,1I deliberately avoided discovery and enriched himself financially during this time. Auditor Duncan stated that I could pursue further actions with this Court and refused to address these issues. 71. Auditor failed to make the Court documents available to Marilyn Gerber despite numerous requests over the past two years, until January 20,2005 which resulted in the fact that Marilyn Gerber could not access them herself until February 4,2005 and on that day had to call over to the Auditor's office and inform him that if there were three boxes of documents missing. This required a two hour wait and ultimately Marilyn Gerber found documents which were never given to her by PNC Bank, as well as documents which Frederick E. Gerber, II never produced to her but that were produced to this Court. On Friday, February 4,2005, the Orphans' Court staff could not produce the annual reports as filed by PNC Bank for the Estate and the Trust due to computer errors. Marilyn Gerber had to go through four years of documents in only 4 hours in an attempt to assure that she had all of the documents. The computer system was down for which to retrieve the annual reports and as of February 8,2005, the Orphans' Court could not retrieve them from the computer as they have stated that all of the documents have been scanned. The reality is that it can take up to three hours of searching to try and locate one single document. 72. Auditor Duncan refused to allow Marilyn Gerber to depose George for the purpose of establishing that there was indeed tangible personal property of Mildred J. Gerber and Marilyn Gerber when he was asked to do an appraisal of 623 Hilltop Drive, New Cumberland, PA after PNC Bank had claimed that all of the tangible personal property of Mildred J. Gerber had been packed and put in storage at Harrisburg Storage Company. The reality is that PNC Bank produced a document that will prove that George Clouser had to have seen the tangible property left in the home after October 1,2002 and upon deposition he would have been able to speak to this. The same is true of Mark Heckman, the second appraiser hired by PNC Bank and who was also refused by the Auditor per Marilyn Gerber's request to depose him. 7~. Thj $wmmatiQn Qf aU tfijji djriilkl reqlleitj fQf J;lijKlu~tiori gf g~wm,ritj and ?-t depositions resulted in that Marilyn Gerber was not able to refute PNC Bank's deposition of David Brown that there was indeed property of Mildred J. Gerber that was left in the residence of 623 Hilltop Drive, New Cumberland, PA and that PNC Bank did indeed lie and ultimately distribute this tangible property to Frederick E. Gerber, II and Jane Heflin prior to receiving approval by this Court to distribute this personal property to the Executor. Marilyn Gerber's personal property remains to this day an issue as well as where it is. The same is true that the deposition of Millie Scott would have substantiated Marilyn Gerber's statement that there was significant personal property of Marilyn Gerber within the home of Mildred J. Gerber at 623 Hilltop Drive, New Cumberland, PA and that PNC Bank deliberately lied and refused Marilyn Gerber access to retrieve her property as well as they assessed her personal property as Mildred J. Gerber's thereby receiving fees from the inventory that they created of Mildred J. Gerber's tangible personal property. 74.Secondly, the refusal to depose key financial individuals as the CPA accountant Dan Gilliand and other key PNC employees would have supported Marilyn Gerber's objections that PNC Bank mismanaged Mildred J. Gerber's estate as well as her Trust thereby supporting her objections that PNC Bank should be surcharged. 75. The Auditor also refused Marilyn Gerber from deposing Jane Heflin who contributed to excessive legal fees due to her having possession of Mildred J. Gerber's automobile without authorization, with expired plates and expired inspections. PNC Bank had to threaten to repossess this car if Jane Heflin did not comply and purchase this car and they even extended a loan to her at a discounted rate. Marilyn Gerber feels that PNC Bank should be surcharged for the delays in 70 handling this matter and not bringing it to the attention of the Court and having them deal with this flagrant disregard for instructions at the very beginning instead of allowing months to go by prior to resolving this issue. E. Mlssina documents from PNC Bank: 76. PNC Bank NEVER provided certain documents despite that they stated repeatedly during several status conferences and during the hearings that they had provided ALL documents in their possession. The reality is that PNC Bank DID NOT provide copies of all of their annual reports for the Estate and Trust of Mildred J. Gerber. PNC Bank also did not provide PNC Bank's true and entire policies and procedures for Estate and Trust management as the document which PNC Bank did provide to me eventually and which was submitted as Exhibit 0 2 on September 28,2004 has no resemblance to policies and procedures for the management of a Guardian of Estate of an Incapacitated Person. PNC failed to provide the correspondence and trading information from the investment officers for the PNC investment products which ultimately resulted in losses. 77. Frederick E. Gerber,1I NEVER produced documentation and correspondence as was requested and supoened by Marilyn Gerber which would show the conspiracy to defraud Marilyn Gerber from her beneficiary rights as well as refute PNC's testimony of their compliance and actions which they failed to take against Frederick E. Gerber,11. It is believed that PNC Bank and Frederick E. Gerber, II are intimately involved in conspiring against Marilyn Gerber which ultimately affected the management of the assets of Mildred J. Gerber and the care of Mildred J. Gerber that they cannot afford to disclose the "truth" at this point as they risk Frederick E. 7( Gerber,1I implicating PNC Bank and ultimately himself. Jane Heflin is also believed to be involved in this conspiracy as the documents that PNC Bank provided indicate and support Marilyn Gerber's allegations, objection to the Accounting and her request for surcharge of PNC Bank. PNC began corresponding and meeting with Frederick E. Gerber,1I in early December 20001, two months prior to PNC writing their February 12,2001 letter to Mr. Rupp where David Brown of PNC outlines his thoughts and strategy of preventing Marilyn Gerber from receiving any moneys from the two Trusts and PNC's desire to take over the management of the two Trusts. 78. PNC Bank failed to provide the "15 pounds of mail" which David Brown in his testimony on September 28,2004 on page 98 -101 stated that Marilyn Gerber presented to him in April 2002. Where is this mail and why didn't they provide it in the discovery and production of documents. Marilyn Gerber requests that all legal fees associated with this mail fiasco due to PNC's lack of managing the mail and the forwarding of Mildred's mail be returned to the Estate. 79. PNC Bank failed to provide the letter from Mr. & Mrs. Timothy Losh dated December 15,2002 in which they decline their offer to buy the property of Mildred J. Gerber at 623 Hilltop Drive, New Cumberland. Mr. Duncan ultimately allowed Marilyn Gerber to provide a copy of this documents by December 1,2004 which she did after along and arduous search. It is believed that PNC Bank has more documents related to the Lashes as they continued to be involved in trying to sell this home despite that Marilyn Gerber indicated that Fred E. Gerber,Sr. had provided for her to purchase this property by his verbal consent and direction on January 16,1998. Marilyn Gerber provided evidence to this on December 16,2002 SZ before Judge Hoffer however Judge Hoffer refused Marilyn Gerber due process and ultimately denied her stay of the sale of this home and ordered this property to be sold. PNC Bank immediately continued to contact and try and force the Lashes to buy this property despite that they has declined to purchase this property and Marilyn Gerber stated on December 16,2002 that she would purchase it before Judge Hoffer. PNC Bank incurred on going legal fees with AJ Mendelsohn from Rhoads & Sinon in their attempt to get the Loshs's to purchase this property and continued to submit a motion for the advance distribution of this property to the Executor in an attempt to prevent Marilyn Gerber from purchasing this property. This property was ultimately sold despite a motion to stay the sale of this property was submitted in November 2003 and this Court did not hear this motion and it was sold on or about February 12,2004 despite that Frederick E. Gerber,lI stated that he was not available despite the Soldiers and Sailors Relief Act. Frederick E. Gerber,lI was indeed in this country and in this state during this time. Marilyn Gerber suggests that all of the legal fees from Rhoads & Sinon be surcharged and returned back to the Estate and lor Trust from December 15,2002 until the last billing statement regarding the sale of this property was no longer posted. PNC Bank spent more money in an acrimonious battle to prevent Marilyn Gerber from purchasing this property than if they had allowed her to purchase this property per her father's wishes and stipulations on January 16, 1998. This issue shall also be brought up again at the upcoming hearings in July 2005 of the Frederick E. Gerber,lI Accountings and future motions of the Estate of Fred E. Gerber,Sr. and Mildred J. Gerber's Estate which Marilyn Gerber shall file shortly as was discussed in the December 7,2004 status conference with Auditor '51 Duncan. Marilyn Gerber requests that ALL legal fees associated with the sale of the home be returned to the Estate and PNC surcharged. F. Flndlnqs of Fact by Marilyn Gerber: 80. The witnesses presented at the hearing were David A. Brown, Vice President and Trust Officer for PNC ("Mr. Brown"), Joanne Book Christine (Ms. Christine") and attorney at Rhoads & Sinon LLP which served as counsel for PNC, Frederick E. Gerber,1I and Marilyn Gerber. 81. David Brown testified in the hearing that he had encountered difficulties and interference from Frederick E. Gerber, II in the administration of the Guardianship Estate and Trust. Mr. Brown however could not provide an explanation as to why he did not approach this Court and ask for relief and an order for Frederick E. Gerber, II to comply with the PNC's request to cease writing checks on the checking account of Mildred J. Gerber between the period of March 23,2001 and October 20,2003. PNC could also not adequately explain why they had to incur overcharge fees when they could have sought a quick emergency relief action from this Court and order Frederick E. Gerber,1I to cease writing checks from the Estate and the Trust when PNC took over the Trust in October 2001. PNC had already had experience with overcharge fees due to Frederick E. Gerber, II's writing checking from Mildred J. Gerber's checking account, they should have known that Frederick E. Gerber,1I would continue his pattern of writing checks with the Trust Account. PNC Bank failed to ask this Court for assistance which would have been less costly than incurring enormous legal fees from Rhoads & Sinon due to Frederick E. Gerber,II's and Richard RUpp's failure to comply. The documents that PNC Bank supplied to 7t Marilyn Gerber are replete with memos and correspondence regarding Frederick E. Gerber's failure to comply with their requests. This holds true for receiving income tax information from Dan Gilliand and Associates and the Accounting from Frederick E. Gerber,1I and PNC Bank waited until June 2002 to approach this Court demanding an order for Accounting. The long tolerance and wait only proves Marilyn Gerber's belief that PNC Bank and Frederick E. Gerber,1I conspired initially in the beginning when Frederick E. Gerber,1I filed for Guardianship of Estate in this Court on February 1,2001. PNC Bank did not want to risk incurring problems with Frederick E. Gerber,1I especially since they had consulted with him as early as November 2000 and assisted him in planning a strategy for taking control of the Estate and then ultimately the Trust. See the testimony of Marilyn Gerber where she reads the letter dated, February 12,2001 from Dave Brown to Frederick E. Gerber,1I on page 361 of the September 29,2004 hearing. Please see my testimony on page 360-362. Please also see Mr. Brown's testimony during his deposition on May 20, 2004 pages 5-24. 82. Mr. Brown testified that he had over 20 years experience as a trust and guardianship administrator upon the cross examination by Heather Kelly, litigate for Rhoads & Sinon yet upon the cross examination by Marilyn Gerber, Mr. Brown admitted that he had been only been an Certified Financial Planner since 2002, (page 40 of his testimony during the hearing on September 28,2004) yet in his testimony during his deposition, Mr. Brown stated that he was a financial planner since 1999. Mr. Brown testified during his deposition on May 20,2004 that he had managed the Trusts or Estates of only 15 to 20 clients with Dementia over the z.,- past 15 to 20 years or 3 clients with Dementia or Alzheimer's 3 and 1/years. (See page 55-57 of his deposition of May 20,2004. 83. Mr. Brown testified that the fees charged by PNC for the administration of the Guardianship Estate and Trust were according to PNC's standard schedule of fees and based on the value of the assets under management. (Exhibit 0-1 ,Tr. 54-55,61-63) BUT what Mr. Brown would not say and did not testify to was that he at no point ever explained to anyone especially Frederick E. Gerber,1I or Richard Rupp,Esquire, attorney for Frederick E. Gerber,1I how these fees could expand and grow and he Mr. Brown NEVER testified that he informed Frederick E. Gerber,1I or any beneficiary of the extraordinary legal fees that could be incurred if they did not receive any cooperation. Of all the 4,000 documents that PNC Bank provided to Marilyn Gerber, there is NEVER ONCE a letter to anyone, any beneficiary, to any attorney of their concern for the extraordinary fees and what they could do to avoid these consistent and persistent legal fees with Rhoads & Sinon. PNC Bank never considered going to this Court and seeking assistance like a motion to compel Frederick E. G Gerber,lI to comply with financial requests for information or a Motion to remove him as Executor and all Trusteeships especially upon receiving the Accounting from Frederick E. Gerber,1I upon this Court's order. 84. Mr. Brown testified that he immediately following PNC's appointment as Guardian of Estate obtained appraisals of Mildred J. Gerber's tangible personal property and real estate. (PNC -1 Tr.. 64) but what Mr. Brown does not say and DID NOT DO was to correspond with all of the beneficiaries and inquire if any of the beneficiaries which was essentially the three children of Mildred J. Gerber and 3f ASK them if they had any property in the family home. It would not have been unlikely for children to have childhood, high school, college and bedroom property in the family home. Marilyn Gerber did indeed inform David Brown in a meeting with him, Carol Yon and Denise Sullenberger in April 2001 just after the appointment of PNC as Guardian of Estate and inform them that a large majority of the furniture and Marilyn's life personal childhood,high school and college personal property as well as many items in the basement were her property. Marilyn Gerber informed David Brown that she had bedroom furniture as well as her siblings had personal property in the family home. Marilyn Gerber also informed David Brown that she was aware that her siblings had taken considerable personal property of Mildred Gerber as well as there were many financial issues as unpaid taxes for 1999,2000, flood in the basement damage claims that needed to be filled out, a car insurance claim for an accident, and that she had considerable concern for the whereabouts of Mildred J. Gerber's investments, assets for the Estate and the Mildred J. Gerber Trust and Fred E. Gerber,Sr. Trust. The RESULT of this meeting was that PNC Bank despite Marilyn Gerber's insistence that she be allowed to go into the family home and identify her personal property along with a third party witness from PNC Bank was refused this opportunity. She informed them that she would not list all of her personal property for fear that it would be given to Frederick E. Gerber,lI and PNC Bank would not have any responsibility to protect her personal property. PNC Bank was indeed informed in May 2001 that she discovered some of her personal property and a large suitcase of hers with personal property sitting on the curb side outside of her mother's home. Marilyn called,left a message and wrote to PNC Bank "11- instructing them to inform Frederick E. Gerber,1I that he did not have authority to thrown out any tangible property of Mildred J. Gerber or of anyfftlffg in the home that was inventoried. PNC Bank never wrote Frederick E. Gerber,lI but instead wrote and threatened Marilyn Gerber with legal action or arrest if she would enter onto the property of Mildred J. Gerber. The result is that during the deposition of Dusty Chapman on July 14,2004, by PNC Bank with Marilyn Gerber present, Dusty Chapman testified that he indeed saw and was informed that there was personal property and boxes of Marilyn Gerber present in the home of Mildred J. Gerber and was instructed not to assess it or inspect it. (See page 64 of Chapman's depo). Dusty Chapman goes further to state that he never inspected the closet of Mildred J. Gerber's bedroom where Marilyn Gerber had informed Dave Brown there would be a large box of silver items in this closet. Dusty Chapman also stated that he found it odd that there was no crystal sets, no china sets, no silver coffee sets, in the home. He also stated that he did not go through all of Mildred Gerber's chest of drawers looking for jewelry. He also testified that he had not seen several pieces of jewelry that Marilyn Gerber describe to him along with other items of china. (See pages 63-129 where Mr. Chapman admits that he did not itemize all items in the house and he did have some concerns about items that should have been in a wealthy home of a military officer and his wife. Mr. Chapman also testified that he has done appraisals for PNC Bank for over 15 years and they represent over 40% if business. It is clear that Mr. Chapman ONLY did exactly what PNC Bank wanted him to appraise and nothing more especially NOT TO LOOK for missing items as PNC Bank took NO STEPS to instruct Frederick E. Gerber,lI and Jane .?J Reflin that they were not to removed any items from their mother's home. PNC Bank did not perform the appraisal until June 2001 leaving approximately two months for Fred and Jane to remove personal property which is what Marilyn Gerber alleges happened. Please see the Exhibit of photographs submitted by Marilyn Gerber marked, "Photos of what PNC Bank left in the home" . 85. Mr. Brown testified that there was a tangible personal property item which was an automobile which was taken out of state without PNC's permission or knowledge in January 2002. It was Marilyn Gerber who informed PNC Bank while she was traveling each week to Chicago starting in April 2002 that this car was not inspected, had expired plates and inquired as to what the insurance company was that was carrying the insurance on this car, much less who was the driver. PNC Bank delayed, never dialogued with Marilyn Gerber despite her interest in securing the car for her mother or purchasing the car for herself as she had a very old used car. Marilyn Gerber went to the DMV in Harrisburg and purchased a copy of the title and a form for inspection. PNC Bank was informed of her willingness to assist much less that she informed them that she had been listed as a designated driver with USAA by her father in 199611997. PNC Bank was informed that Jane Heflin had taken her father's burgundy Ford station wagon when he died in 1998 and left Marilyn Gerber without a car. PNC Bank despite Jane Heflin's dragging her feet and ignoring their request until PNC Bank threatened to repossess the car offered this car with a substantial loan and decreased interest rate. PNC Bank NEVER returned Marilyn Gerber's letter. Jane Heflin cost the Estate over $3,000 of legal fees with Rhoads & Sinon. PNC Bank could have had a Court order signed for much less ?1 and had the car issue settled. 86. Mr. Brown also testified that upon its appointment as Guardian, PNC made immediate attempts to collect Mildred J. Gerber's financial assets and encountered "some" difficulties transferring the bank accounts due to two main factors: first, automatic payments and pension deposits that were attached to the accounts had to be discontinued and second, the fact that Frederick E. Gerber,1I continued to write checks form Mildred J. Gerber's bank accounts following PNC Bank's appointment as Guardian, despite PNC's repeated instructions to him to stop writing checks. (Tr.68-75). The reality is that Marilyn Gerber testified on September 29,2004 during this hearing that PNC Bank actually met with Richard Rupp,Esquire and informed him what was required of Frederick E. Gerber,1I as well as informed Fred directly that he needed to stop writing checks. PNC Bank was still conspiring with Fred at this point in March/April 2001 not believing Marilyn Gerber and her concerns that she shared with PNC Bank in her April 2001 meeting with Mr. Brown and senior staff members. Fred wrote over $3,000 checks without PNC Bank's permission and yet PNC Bank did not approach this Court with there concerns. Later Fred wrote additional checks despite PNC Bank's warnings, by writing Trust checks for his own enrichment from the the Mildred J. Gerber Trust. PNC Bank incurred insufficient funds which they never overturned considering that this problem was theirs in not changing the accounts immediately and informing Fred that he would be liable for any insufficient fund charges. Instead PNC Bank charged the Gerber estate. PNC Bank never takes accountability in dealing with their absolute knowledge that there was a real problem with Fred's Accounting and 16 his refusal to stop taking moneys from the Mildred J. Gerber Trust, the Fred E. Gerber, Sr. Trust but that he WAS NOT Available due to his 18 hour days, 24f7 per his memos to PNC Bank. PNC Bank NEVER addressed this with the Court and NEVER shared the serious financial consequences it could and have on the Estate and Trust and for Mildred J. Gerber and the beneficiaries. Instead they turned their heads and became hostile with Marilyn Gerber knowing that she would not let this issue go away. Mr. Brown actually threatened to sue her if she would make their incompetence public in July 2002. PNC Bank ultimately had to file motions in June 2002 demanding Accounting from the Mildred and Fred Gerber Trusts which this Court ordered and for which we will not hear until July 2005. PNC Bank will be supoened and deposed along with Charles Schwab and other financial institutions. PNC Bank could have filed for this Accounting in early 2001 and saved the two Trusts from being "raided" by Fred for his own enrichment and for the excessively large attorney fees he paid to Richard Rupp and attorneys in Chicago. PNC Bank could also have gone into Court and taken the Fred E. Gerber, Sr. Trust which they have never explained why they did not assume this Trust despite their interest in doing so in a memo to Fred on Feb. 12,2001 even before the Guardianship of Estate hearings before Judge Bayley. 87. PNC Bank waited until the end of 2001 to instruct Frederick E. Gerber,1I to stop writing checks from the Trust Account at Charles Schwab. PNC Bank never questioned or asked for these moneys to be returned nor did they verify the purpose that these moneys were taken. PNC Bank never went to this Court after Fred refused to stop writing checks in early 2001 from Mildred's checking account. Lf( PNC Bank continued to allow a pattern to continue without taking legal action. 88. PNC Bank waited for thirteen months prior to filing a Motion in Court to demand Accounting from Frederick E. Gerber,11. During those thirteen months Fred appropriated moneys from the two Trusts of Fred and Mildred Gerber which have resulted in an audit of this Court ordered Accounting and the hearings in July 2005. Had PNC Bank gone immediately to this Court and requested an Accounting, they would have prevented excessive legal fees but would have been successful in probably removing Fred as Trustee of the Fred E. Gerber, Sr. Trust and as Executor for incompetence and failure to generate income for the Trusts prior to PNC Bank taking over the Mildred J. Gerber Trust. Marilyn Gerber requests that all legal fees for the filing and objections to Fred's Accounting be returned to the Trust. 89. Rhoads & Sinon argued in their brief that David Brown testified that in April 2002, Marilyn Gerber provided PNC with 15 pounds of mail that had been accumulated (Tr. p.98). However PNC Bank failed to provide any evidence that Marilyn Gerber did indeed given David Brown 15 pounds of mail,nor did he provide copies of these 15 pounds of mail when Marilyn requested production of documents. Marilyn Gerber requests that all fees associated with this mail be returned to the Trust. The reality is that PNC did not pick up the mail regularly from Mildred J. Gerber when she lived in New Cumberland, when Mildred was taken to Chicago, PNC Bank opened a PO box in Mildred Gerber's name but they encountered difficulties with getting this mail and there is a letter of correspondence to Richard Rupp from PNC Bank asking permission to retrieve her mail that was produced by PNC Bank in the 1"2- document request. Marilyn Gerber also testified that she discovered that Fred had asked the Smore's of New Cumberland to pick up the mail for a period of three months and that she discovered checks from the Pennsylvania Department of Revenue with a refund check, and other important mail which she did indeed give to David Brown in the Spring of 2002 along with Stan Laskowski present at a meeting with AJ Mendelsohn of Rhoads & Sinon, David Brown, Stan Laskowski and Marilyn Gerber. PNC Bank could not explain why they were "missing mail for the first three months of 2002". David Brown lied about Marilyn Gerber essentially "stealing mail" and this continues to prove the deliberate hostile and acrimonious relationship that PNC Bank had with Marilyn Gerber. 90. Mr. Brown testified that the legal services were not excessive from Rhoads & Sinon and that the hourly rate was approximately $170 per hour and that PNC Bank regularly reviewed their fees. (Tr.p.125-127,203). The reality of this erroneous testimony by David Brown is that the bills from Rhoads & Sinon NEVER indicated at what rate the billable hours were billed at, the billable hours were never separated from the Estate and the Trust and it is inconceivable that PNC Bank found legal fees in excess of $80,000 as reasonable in lieu of the estate planning and wishes of Mildred J. Gerber, and her beneficiaries. PNC Bank NEVER once alerted the beneficiaries of the mounting legal fees but instead gave Rhoads & Sinon FREE approval to spend, spend, spend. PNC Bank was charged with income producing responsibilities as Guardian of Estate and the Trustee and they failed to curb these expenses but instead used Rhoads & Sinon as a DEFENSE for their knowing and growing mismanagement of the Gerber estate and Trust. f} 91. Ms. Christine testified that Rhoads & Sinon gave PNC Bank a reduced rate for billable hours when there were two attorneys involved as in depositions and hearings. Rhoads & Sinon showed up at hearings when they had been substituted out of any responsibility, they attended hearings and depositions when they were not a party to the action. Ms. Christine could not indicate on any of the Rhoads & Sinon legal bills where there was a reduction in billable hourlfees or that a discount was given. See her testimony (Tr. p. 199-200). Marilyn Gerber asks that Rhoads & Sinon bills be reviewed and explained in detail and with accuracy indicating where reduced rates and discounts were provided as well as paralegal rates were charged. Marilyn Gerber wants to know if indeed their paralegal receives the actual $90 per hour or are their additional padded administrative corporate fees included in this rate? 92. Other charges that Marilyn Gerber objected to were the excessive fees for lawn service which PNC Bank ultimately had problems with when they discovered that services such as snow removal was not performed; and excessive heating bills with UGI. Correspondence from PNC Bank's production of documents indicates that Denise Sullenberger kept the heat on the empty property at 623 Hilltop Drive, New Cumberland at 69 degrees when it should have been set at 55 degrees thereby avoiding heating unnecessarily an empty house. Marilyn Gerber Eifteri feung tfii pmpii'ty witli t1ii baiiiiiirit Iigliti on fi;jr weelSi at a time. Maiilyri Gerber also questioned the payment to Warren and Sanders for appearances each time that Marilyn Gerber visited her mother when this Court NEVER ordered supervised visits and Frederick E. Gerber,1I was ultimately found GUILTY of CIVIL CONTEMPT of Court 11( in May 2003. PNC Bank would like to have this Court believe that all they were responsible for was the payment of bills as if they had not say in the amount of bills, they type of expenses incurred for Mildred J. Gerber and how and why they were incurred. PNC Bank showed no interest in the expenses of their ward and ultimately turned their back on Mildred J. Gerber and her assets of her Estate and Trust and paid ANY amount of moneys to Jane Heflin, Frederick E. Gerber,lI, Sunrise of Glen Ellyn, Warren & Sanders, Josie Grospe who cared for Mildred as a non skilled caretaker in the home of Jane Gerber while she was also paying paid to care for Mildred Gerber. PNC Bank NEVER audited, visited Mildred Gerber to see if she was receiving comparable services in Chicago compared to her living in her home in New Cumberland. Remember, David Brown testified that he was "Shocked" when he learned that Mildred J. Gerber was taken to Chicago YET PNC Bank made no effort to approach this Court as bills mounted, fees were paid from the Fred E. Gerber,Sr. Trust and PNC Bank also never provided any moneys to Mildred J Gerber directly while she lived in her home in New Cumberland in 2001. PNC Bank has never fully accounted for the heating and electrical bills, nor the extraordinary fees for the care of Mildred J. Gerber. The documents that they produced to Marilyn Gerber OFTEN show gross amounts paid to Sunrise, Jane Heflin without hours of care noted, Warren & Sanders and especially the extraordinary legal fees that Frederick E. Gerber,1I incurre~, $25,000 to Chicago attorneys to prevent Marilyn Gerber from seeing her mother during the last month of her lite. PNC Bank NEVER investigated that Frederick E. Gerber,1I was using the Fred E. Gerber, Sr. Trust to pay for expenses that he wanted to pay for and did not want PNC Bank to know ~r- of his activities. Again, PNC Bank NEVER fully managed Frederick E. Gerber,1I and lost control of managing the Estate and the Trust as they had no experience in the daily and monthly management of an incapacitated Alzheimer individual. PNC Bank had the power to go into Court along with Marilyn Gerber and ask Judge Bayley to review what was happening with the expenses for the care of Mildred J. Gerber and her declining status. PNC Bank instead turned their back especially as they had conspired to assist Fred in acquiring Guardian of Estate initially in his petition of Feb. 1,2001 and ultimately offered him strategy in obtaining Guardian of Person in December 2002. It is Marilyn Gerber's belief that PNC Bank thought that they had a "Cash Cow" with Frederick E. Gerber,1I and could ultimately manage and generate fees on two Trusts, one Estate in addition to all of the assets and investments from the Two Trusts and estate and the rental income from the Baltimore property. Ultimately, PNC Bank was duped by Frederick E. Gerber,1I who essentially scammed PNC Bank and enriched himself as the upcoming hearings shall prove in July 2005. 93. Mr. Brown tried to testify and make light of the $9,000 lost of investments and stated that they actually made earned income of $15,700 but he never showed or proved this during the hearing or on their line accounting or with documents. PNC Bank indicated that there was a gain of $17,000 in the value of the house but this was purely by accident as Cumberland made a large reassessment of property values during their tenure as Guardian of Estate. What PNC Bank actually did was to seize the assets of Charles Schwab, have to pay off $88,000 in margin interest and then took the already paid commissions from the Charles Schwab investments and repurchase and reinvest them in their institutional investment products which is rf essentially double dipping. UNTil, Marilyn Gerber DEPOSES Charles Schwab in the upcoming July 2005 hearings, Marilyn Gerber shall not be able to prove this as she does not have all of the documentation nor has she been allowed to depose and receive documents from the investment officers from PNC Bank. However, Marilyn Gerber can state that the OCC and SEC shall have difficulties with PNC Bank's activities and there are currently legal suits in Pennsylvania against PNC Bank for these actions as well as their are Federal laws which do not allow what PNC Bank did by taking these Charles Schwab assets and reinvesting them and also charging for fees and administrative costs. There were no laws that stated that PNC Bank had to liquidate the Charles Schwab assets. PNC Bank was just greedy. PNC Bank violated the Federal Prudent Investor law and other case law shall be cited in further sections of this brief. Marilyn Gerber desires that the $9,000 losses and the fees that PNC Bank collected from trades and investments be returned to the Estate and Trust. 94. Mr. Brown testified that all of the tangible personal property of Mildred J. Gerber was inventories and placed in storage with Harrisburg Storage. What PNC Bank failed to acknowledge was that they knew that there was personal property of Marilyn Gerber's due to Dusty Chapman's testimony during his deposition. PNC Bank made no attempt to contact Marilyn Gerber and afford her the opportunity to retrieve her property but it is Marilyn Gerber's belief that Fred and Jane did indeed retrieve property and that PNC Bank left lawn equipment and tangible personal property of Mildred J. Gerber that Jane Heflin wanted as Mildred J. Gerber's clothes, a box of crystal that was marked for Jane. PNC Bank however !9- did not contact and inform her that there was a box of crystal with her name"Mert"on it which is her nickname and offer her the opportunity to pick up her property. PNC Bank did not go into Court and get an order for the Advance Distribution of Property prior to storing all of Mildred J. Gerber's tangible property knowing that she would not return to her home and that she was in declining in health with only a few months to live. Had PNC Bank done this, and the Court had granted that every item in the home was accounted for and all three children were witnesses to what was their property or to what they wanted, the storage of property would have been avoided and costs of over $350.00 per month which has been paid by the Estate since October 2002 would have been avoided. Now the reality is that each and every item shall have to be unwrapped, identified, itemized and compared against the inventory done by Dusty Chapman and then and only then will Marilyn Gerber be able to prove that items were removed from between March 2001 and June 2001 prior to PNC Bank completing their inventory and what actually does exist in storage. There is also the matter that Fred accused Marilyn of stealing items from the home in his original Feb. 1,2001 petition for emergency guardianship which are actually in storage and were witnessed by Marilyn Gerber on October 1,2002 when she witnessed the tangible personal property being packed by Harrisburg Storage. There is also a huge problem in that the manifest inventory written out by Harrisburg Storage is not legible and does not describe each and every item. There is also the question if this property is insured for replacement value or at appraisal value and 'if so, who assessed the replacement value. PNC Bank provided documents which indicated that Jane Helfin conspired with PNC Bank for a day that Marilyn would 'r1 be in Chicago visiting her mother in order to move the property out of Mildred's home. PNC Bank knew that they had a huge problem that is was entirely possible that a large majority of the property in Mildred's home was indeed Marilyn Gerber's and if she did indeed prove this, then PNC Bank would not only be liable legally, but they would have to reassess the inventory costs and fees that they charged the estate. This matter is pending before Judge Oler shortly this month of February 2005. Marilyn Gerber asked only of PNC Bank that she be allowed to witness the personal property of the contents of Mildred's home. PNC Bank consistently refused yet they allowed Fred and Jane to enter her home and essentially take anything they wanted as verified by a documents of PNC Bank in which Denise Sullenberger notes there were items removed from property in 2002 and Frederick E. Gerber,1I had thrown out $700 of "trash" which Marilyn Gerber shall prove was her property stored in the basement of Mildred's home where Marilyn had lived and moved in 1996. Marilyn Gerber requests that all storage fees be surcharged and returned to the Estate of Mildred J. Gerber pending the upcoming resolution of this property before Judge Oler. 95. Mr. Brown testified that the administration of the Trust was difficult due to the interference and harassment caused by Marilyn Gerber YET PNC Bank could not produce any financial figures or actions that cost the Estate or any witnesses who testified that Marilyn Gerber was harassing or interfered. IF PNC Bank is referring to her motions which asked for her property, for a budget or for PNC Bank to monitor and scrutinize the expenses by Frederick E. Gerber,1I and the Accounting then I guess one could say that Marilyn interfered, THANK GOD! <fr 96. Mr. Brown provided testimony for the $12,000 of extraordinary fees yet he could not provide for an itemization of time, fees for this extraordinary time or for what purpose. Mr. Brown provided no history of these fees or time spent. Mr. Brown only estimated of several hours each week for 128 weeks but he provided no documentation. PNC Bankis a Federal Bank and they MUST provide evidence of checks and balances of accounting, moneys and how and why they charge their clients. Mr. Brown estimated a conservative amount of $20,000 yet they only charged the Gerber estate $12,000. I ask this Auditor, HAVE YOU EVER KNOWN A BANK TO GIVE AWAY MONEY OR CREDI T $8,000 just for the heck of it or good will?? I think not. 97. Mr. Brown also does not explain if he explained with great detail what the extraordinary fee schedule to Frederick E. Gerber, II or to Mr. Rupp and there is no evidence of a signature of their understanding the consequences of extraordinary fees. There is also no documentation of letters of correspondence to any beneficiary or the Mildred J. Gerber or her Guardian of Estate as extraordinary fees were mounting. Why did PNC Bank wait 128 weeks to charge these fees and why did they not take measures to curtail these extraordinary amounts of administration? Marilyn Gerber requests that the $12,000 be surcharged and returned to the Estate with the interest returned as well that is connected to this $12,000. Please remember that PNC Bank also made a settlement offer to delete this charge if Marilyn Gerber would drop her Objections. Later this settlement fee increased to $25,000!!! that Marilyn Gerber refused as PNC Bank wanted as terms that they be released from any current or future legal actions by Marilyn Gerber. It was not a hard decision to 5ZJ turn down PNC Bank despite Marilyn Gerber's financial condition. 98. Mr. Brown testified that Frederick E. Gerber,lI and Jane Heflin served as Agents under medical Power of Attorney and that Frederick E. Gerber,1I also served a Financial Power of Attorney prior to PNC Bank being appointed the Guardian of Estate. PNC Bank failed to testify that Marilyn Gerber was also a financial Power of Attorney for Mildred J. Gerber and her long term caregiver and a nurse with significant financial experience and background. PNC Bank once caught with the nightmare of Frederick E. Gerber's raiding of the two Trusts and their suspicion that he and Jane also had Mildred J. Gerber write them checks from 1998 to 2001 in addition to a suspicious $30,000 check that Frederick E. Gerber,1I had wire transferred on March 22,2001 and PNC Bank did not stop this check even though they were appointed Guardian of Estate on March 22,2001, PNC Bank could not explain why they refused to listen to Marilyn Gerber's counsel that things were greatly wrong with the Estate and Trust of Mildred J. Gerber. PNC Bank has NO EXCUSE but that they conspired with Fred and Jane and chose the wrong set of children but are now intricately involved with them and therefore covering their tracks. PNC Bank also has the checking account canceled checks from 1998 to 2001 as PNC Bank ordered them from Jennifer Conway of the PNC New Cumberland Branch. This shall all be revealed in the July 2005 hearings. 99. Finally,PNC Bank argues in their brief that they had fiduciary power over her medical care or living arrangements as the appointed Guardian of Estate. Marilyn Gerber begs to inquire that if the Guardian of Estate does not decide all fiduciary matters that involved costs and expenses, then WHO DOES. While, Sf Frederick E. Gerber,1I was indeed the Guardian of Person, HE HAD NO POWERS to control the assets and investments of Mildred J. Gerber. PNC Bank was shocked and concerned at her being taken from her home on December 23,2001 and leaving an unsecured home for several months. PNC Bank became increasingly concerned when the Court ordered Accounting was produced by Frederick E. Gerber. PNC Bank had to be concerned when they were informed that Mildred J. Gerber was left alone on November 4,2001 and she fell and sustained significant injuries all due to Frederick E. Gerber,1I negligence. PNC Bank had to be concerned and "Shocked" as Mr. Brown testified in his deposition and during the hearings that Mildred was taken from her community, her friends, her Church and that Marilyn Gerber had to obtain a Court order to visit her. PNC Bank had to be concerned when Marilyn Gerber informed them about the car in Chicago, when Marilyn informed them that Fred was throwing out tangible property,when Marilyn informed them of Mildred's living conditions at Jane Heflin's home, and then at Sunrise. Jane Heflin had no air conditioner for Mildred and had to purchase one as well as had PNC Bank pay for her heating and a monthly stipend for caring for Mildred even though PNC Bank was paying for 24 hour care of Mildred in Chicago. PNC Bank was informed by Marilyn that Jane was often away working at her job in New York. PNC Bank was informed by Marilyn that Fred almost never visited or supervised Mildred. PNC Bank NEVER, NEVER made one trip to Chicago which would have entailed at best a cheap flight on Southwest from BWI, a rental car, and a return within the same day or at best, one overnight stay for under $100.00. Stan Laskowski informed AJ Mendolsohn of their liability in not supervising the expenses and well being of .~ 57-.. their ward in May 2002. It is inconceivable that PNC Bank did not have grave concerns and it is beyond imagination that they did not turn to this Court or at the very least make a trip or two to Chicago to see their ward and PROTECT her financial interests not to speak of her safety. There were red flags everywhere concerning Fred and Jane and their enrichment of themselves and their children. The reality is that Marilyn Gerber actually received very little, paid for her own legal expenses, and went the extraordinary mile to protect and preserve the financial assets and the welfare of her mother. In the end, Marilyn Gerber believes that PNC Bank shall be found GUILTY of financial neglect and NOT REPORTING ELDER ABUSE as ANYONE MAY REPORT ELDER ABUSE. PNC Bank NEVER ONCE made a report to the Department of Aging, this Court or to any agency who could take action to protect Mildred Gerber. PNC Bank turned their back as they were intricately entwined and did not want to incur the state and possibly Federal liability that they mismanaged and ultimately contributed to Mildred J. Gerber's demise. PNC Bank had unlimited resources to PROTECT Mildred J. Gerber but instead chose to embark on a course of excessive legal fees, an acrimonious and hostile relationship with Marilyn Gerber and essentially ALLOWED Fred and Jane to "rape the Estate and Trusts BLIND". Marilyn Gerber requests that PNC Bank be surcharged to the maximum that the Auditor and this Court deems appropriate. Marilyn Gerber shall also explore every other avenue to seek restoration of the assets and fees for the Estate and Trust. PNC Bank also never challenged the validity of the third amended Trust of 2001 nor of 1999 as they were named as successor Trustee and they had their greedy interests at stake instead 5) of tfle protection of an INCAPACITATED woman and mother of Marilyn Gerber. 99. PNC Bank failed to show where the monthly rental fees of $400.00 each month that Frederick E. Gerber has stated in his deposition on September 27,2004 was given directly to Mildred J. Gerber and approximately 4 checks were mailed and made out directly to David Brown. PNC Bank wrote Fred and instructed him that these rental checks had to be made out to the Trust or the Estate of Mildred J Gerber. PNC Bank has NEVER indicated in their Accounting why and where moneys were deposited between March 2001 to October 20,2001. PNC Bank has also not proved to which Estate or Trust the Baltimore Property belongs. 100. PNC Bank failed to provide all of the tax reports regarding the Estate and the Trust of Mildred J Gerber. They testified that there was a late charge for the late filing of year 2000 and it was not completed until 2002 and signed by David Brown. Marilyn Gerber had also informed PNC Bank that 1999 state and Federal Income taxes would be a problem and she provided tax information to David Brown on April 2001. PNC Bank has failed to marshal all of the tax reports, accounting from Daniel Gilliand, and has not provided to Marilyn Gerber all of the tax reports as requested in her request for production of documents. G. CONFLICTS WITH OTHER HEARINGS/OVERLAPPING DISCOVERY: 101. PNC Bank will be deposed along with Charles Schwab during the discovery phase of the scheduled hearings of the Accounting for the Mildred J. Gerber Trust and the Fred E. Gerber,Sr. Trust in July 2005. Marilyn Gerber has not requested or scheduled all of her witnesses which shall include more individuals Sf from PNC Bank, Charles Schwab, Daniel Gilliand, the PNC Investment officers, and other appropriate deponents that she has not disclosed at this time. There shall also be Millie Scott, and a real estate agent who witnessed tangible property in the home of Mildred J. Gerber in November 2001. This in shared as there is overlapping hearings and testimony which shall open up new discovery and information pertinent and critical to the Objections of Marilyn Gerber and since PNC Bank has not been signed off as the Guardian of Estate or as Trustee of the Mildred J. Gerber Trust, Marilyn Gerber begs to ask this Auditor and the Court to reserve their decision until all the hearings are completed for the overlapping Accounting of the two Trusts which affect the Estate and Trusts that Mildred J. Gerber had an interest in. H. Future Motions to be Flied by Marilvn Gerber: 102. Marilyn Gerber indicated to this Auditor that she will be filing two Motions to request an Accounting from the Estate of Fred E. Gerber,Sr. and Mildred J. Gerber in an attempt to marshal the assets that PNC Bank failed to marshal and to identify the moneys that are available to her as a beneficiary of the Estate and the Trust. 103. Marilyn Gerber also intends to challenge the second and third amended version of the Mildred J. Gerber Trust. 104. Marilyn Gerber also intends to file MO~~rS to retrieve her personal property, answer Judge Oler's order to show caUl why the Tangible Personal Property of Mildred J. Gerber should not be give"'o the Executor, Frederick E. Gerber,1I and file several other motions in the upcoming week that shall protect her beneficiary rights and inheritance. Marilyn Gerber asks that this Auditor wait 51" uiitil these motions are heard as they shall impact the Accounting of PNC Bank and the results of her Objections to the PNC Accounting. It is believed that PNC Bank shall be surcharged significantly and shall to go back and restate and recompile their fees and investments. I. CONCLUSIONS OF LAW: 105. Marilyn Gerber informed Auditor Duncan on December 7,2004 that since she was Pro Se that she would have to write this Brief in "natural language" and that she asked this Auditor if he was charged with researching the case law to support either sides arguments and Marilyn Gerber's Objections. Auditor Duncan stated that he indeed would have to research case law but he could not guarantee that he would find all case law as needed. With that in mind, Marilyn Gerber being Pro Se has done the following research and suggests the following case law citations for the Auditor to review. Since Marilyn Gerber is NOT an attorney she shall not attempt to argue as an attorney but ONLY state the Cases and suggest that they do indeed apply to her Objections. 106. Marilyn Gerber believes that based on her testimony, and the cross examination of David Brown, Dusty Chapman and Frederick E. Gerber, II that PNC Bank SHOULD be SURCHARGED for transactions reported in the Guardianship Account and the Trust Accounts, and for its actions as Guardian and Trustee. 107. Marilyn Gerber has provided ample evidence and testimony along with exhibits and the supporting 4,000 pages of documents produced by PNC Bank that indeed there are unquestionable problems that occurred in the management, administration and actions by PNC Bank. Marilyn Gerber also offered on December )~ 1,2004 a document which indicated that Mr. & Mrs. Timothy Losh signed on December 15,2002, there intent to not purchase the property at 623 Hilltop Drive, New Cumberland which AJ Mendelsohn and David Brown lied about during their testimony before Judge Hoffer on December 16,2002. If the facts had been known on December 16,2002, Marilyn Gerber would have purchased and been the owner of this property as Judge Hoffer turned to her and asked her if she was prepared to buy this property and Marilyn Gerber replied yes, today she could buy this property and indeed Marilyn Gerber provided a document which Judge Hoffer did not admit but was actually distributed to PNC Bank and to Frederick E. Gerber,1I and to Richard Rupp, Esquire on December 16,2002 which supported that Fred E. Gerber Sr. did indeed intent to give Marilyn Gerber property. Marilyn Gerber shall also testify in upcoming hearings in this Court. 108. Marilyn Gerber in her testimony during the hearings established many issues of question concerning investments, marshaling of assets, management of the property, payment of fees to Jane and Fred, the mail, unprepared taxes, insufficient funds, and all of the items argued in this brief that INDEED this Auditor shall no other course of action but to reopen the hearing and allow for the completion of testimony from David Brown,Charles Schwab, the PNC investment officers, Daniel Gilliand, Jennifer Conway and other key documents which PNC Bank failed to provide shall also be deposed in the upcoming hearings as well as requested to provide documents which OVERLAP this Accounting as provided by PNC Bank. Marilyn Gerber established that PNC Bank losses were due to breach of duty, and failure to comply with OCC, SEC and Accounting and Investment standards as set forth by 5'1- the Federal and State governmental agencies as well as the internal policies and procedures of PNC Bank. 108. Surcharge is the failure to exercise common prudence, common skill, and common caution in the performance of fiduciary duties. In re Estate of Dobson, 490 Pa. 476 A2d 138(1980); In re Estate of Campbell Surcharge is awarded to compensate beneficiaries for loss occasioned by a fiduciary's breach of one or more of the duties owed to them. Restatement (Second) of Trusts, 204. 109. The standard in Pennsylvania where a fiduciary has a greater skill than the common manor ordinary prudence, the fiduciary is required to exercise that greater skill. Estate of Pew 110. Marilyn Gerber has met the burden of proving the unanswered questions, the missing documents, the unfinished depositions, as well as the actions of PNC as explained in her Objections and argument during her testimony and her brief as well as the outstanding issues that exist currently. Estate of Pew 111. Marilyn Gerber refutes and disagrees with PNC Bank paragraphs number 71.,72,73,74, 75, 76, 77, 78, 7980,81, 82,and 83. and does not believe that their conclusion of law supports their fiduciary opinions. Marilyn Gerber believes instead that PNC Bank are negligent in their administration and fiduciary management of the Estate and Trust of Mildred J. Gerber and conspired to defraud Marilyn Gerber of her property and beneficiary rights. 112. Marilyn Gerber offers the following case law for this Auditor to r research and consider. The following case law are listed: 1. The UNIFORM PRUDENT INVESTOR ACT revised standards for prudent trust investment promulgated by the American Law Institute in its Restatement (Third) of Trusts: Prudent Investor Rule (1992) and Marilyn offers the following Exhibit as a tool for this Auditor's research and PNC's rebuttal. 2. Sf research and consider. The following case law are listed: 1. The UNIFORM PRUDENT INVESTOR ACT revised standards for prudent trust investment promulgated by the American Law Institute In its Restatement (Third) of Trusts: Prudent Investor Rule (1992) and Marilyn offers the following Exhibit as a tool for this Auditor's research and PNC's rebuttal. 2. The following case laws are from the Superior Court of Pennsylvania 2005, PA Super 6; 2005 and the following citations are offered to support my position of mismanagement and investmehts losses. ~~ 3. The following cases support my argument on bad faith investing, negligence, abuse by the Trustee, and gross negligence versus negligence by PNC Bank ~ '"-- I" IE:' 5i>'e>A ~bUIbllr>-7.J~F 17I&/W. SK(}1lp~ ~ AJ.1. M'/fJUI1vF /vb, /Jt>t!t(j])Adtb3. ~ /;. (v;te. 13Sr""d1F of-Ohe;/()ld~lt0hJoy/lIf-~~) f\?tf. ~ j/f(J[ ~ M<f) . . ~ 7 L?t-)U-; 6S~j /1t.u;Sth7;~!lU fA. ~ 1 rrtclr l-cL&lf., / (" 78 ~ (;. J C Ii ;;,p.tf)M)~ ) ~ j k~6 ~i.~&twUt~> 1 ~. ?' ( I!~/ 'ntf4-;<A. liD) )lld.~ ~9f,f) ~ ~ ~, :i'1l ~ ~ ~ />1) 4. ~ ~b} ~1f~A. ,.) -;: ~__ .... fir 1f'lo/'I-?>'>L147v-/f*) ~ """ :;~" f' Z--v ~oJ-Sc-~1 ~7--IA-~?rr) fDt fr/--x.J- ~ ~ . (j . ~/?;l(,13a~A~2d>7) ~ .d i. ~~1f~ <No IL /&Jj ;'C3( J-&'j 11-;J--4-Wf} 00/ ~ ". . Ct'f1o ) " v. 14.. uJ-di-ij. ~f/lajlrrf; '177-'lf] 3J1;..,4 ;.7d!3l-7)1O ~ . '.n L.tft;;'1 . dL LLOC; /J (J1N) . . 1.1/1... ~I<.A.V resr;6/.AV If ~ I rev. I:3J ;/39, 1f13A--7.J... ~ -::;. ,. .' /0(7)/OJL-Lrfod) '~~ i.hft/JJ"f~vlf/~~l-lA r:Of'~f12-Ii/wL/ ~ /~?t,;6Nl/~l?tJzJ ~ ~ t'~~/~~b/afJtM~Jln~A ~ /}11. ~1~lf'IorJ~/rr;bftJlr;}-~b;;{~/'Nif) 4. The following supports my case law regarding the INVENTORY: The Pennsylvania Statue 20 Section 13.04 (5) Household goods: and the appropriate case laws are listed in the footnote$" . ~( ~7{.) ~l-t~!J.o;t/~ . f - (I / .~ r/tML~tdl~f/9--' /.3_oJ-~~3tl::2. V~rf~f;;'/i3/1~ r~ ~~d-~~ ~~. 5. The following supports my case law regarding the Valuations of Section 13.053302 and the appropriate citing of case law are listed in the footnotes. 1 113. Marilyn Gerber has met her burden of evidence and proof and was only able to present a partial record due to insufficient time to complete the depositions of David Brown, Frederick E. Gerber, incomplete documents and insufficient of only two days of testimony which amounted to approximately less than 4 hours of ~z. actually cross examination of which during these hearings, Marilyn Gerber was supposed to finish her deposition of the David Brown and Frederick E. Gerber and cross examine 4,000 pages of documents. Marilyn Gerber therefore recommends to this Auditor that the 4,000 pages of documents be admitted as evidence if they have not already been admitted and begs of this Auditor and this Court to hold off making any decisions on this Accounting until the essential companion hearings of July 2005 of the Mildred J. Gerber Trust and the Fred E. Gerber, Sr. Trust are heard and briefs are prepared. Marilyn Gerber based on the foregoing, recommends that the First and Final Account of PNC Bank as Guardian of the Estate of Mildred J. Gerber, as filed on October 24,2003, shall NOT be confirmed as absolute, and grant that there are exceptions. PNC should be directed to pay surcharges as decided by this Auditor and this Court and be ordered to refill an Amended Version of this Accounting and not be granted the right to file a Statement of Additional Receipts and Disbursements as to the transactions that have occurred since the Guardianship Account was filed, and proposes that absolutely NO DISTRIBUTION of the remaining assets in the Guardianship Account be given to the Executor of the Estate of Mildred J. Gerber. Marilyn Gerber begs this Auditor to recommend that the Mildred J. Gerber Trust be frozen and that PNC Bank be removed as Trustee pending the upcoming hearings and that this Court appoint an impartial individual and not a banking institution to hold the assets of this Trust in an interest bearing account until all of the fiduciary Estate and Trusts that are still outstanding with this Court are confirmed and settled. I? Marilyn Gerber asks this Auditor to recommend that Marilyn Gerber has been deprived of her fiduciary rights, and that PNC Bank has shown a callous disregard to her rights and has shown malicious intent to deprive her of her property, and her inheritance thus conspiring with Frederick E. Gerber,1I and Jane Heflin to defraud her of her beneficiary rights and inheritance. Marilyn Gerber hereby asks for all counsel fees and all other fees be surcharged as this Auditor and this Court deems appropriate and that all loss of income, interest and loss of investments be returned to the Estate and the Trust. and that this Court grant me Equity in these proceedings and prevent any further dispersal or sale of any assets, property - tangible or intangible until this Court makes a final determination. Respectfully submitted, Date' ~ oZh-,S- 6'1 Certificate of Service I hereby certify that on February 9,2005, a true and correct copy of the foregoing documents was served by US Mail, upon the following: Mi. Jeannj GnnlitiJieU~jqwire Rhoads & Sinon One South Market Street, Harrisburg, PA 17108 Mr, William A l;)!.inGaI1, One Irvine Row Carlisle, PA 17103 Date: #9; !2Jo'6-