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IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,
PENNSYLVANIA c� =
ORPHANS' COURT DIVISION �-`-�-' �� �-=-7���
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IN RE: �'��. vo , --
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ESTATE OF NICHOLAS L. TOYAS, ) No. 21-12-1031 b -~ ``} ����
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A MINOR )
PETITION TO TERMINATE GUARDIANSHIP AND TO ESTABLSH A
SPECIAL NEEDS TRUST
Petitioners, Patricia A. Toyas, George N. Toyas and Jeffrey C. Goss, Esq,
guardians of the estate of Nicholas L. Toyas, a minor, file the instant Petition to
Terminate Guardianship and To Establish a Special Needs Trust, and in support
thereof, state the following:
1. Petitioners, Patricia A. Toyas and George N. Toyas are the parents and
natural guardians of Nicholas L. Toyas, a minor, and reside at 923 Maplewood Lane,
Enola, Cumberland County, Pennsylvania.
2. Petitioner, Jeffrey C. Goss, Esq., is an attorney licensed to practice in the
Commonwealth of Pennsylvania, with a business address of 480 New Holland Avenue,
Suite 6205, Lancaster, Lancaster County, Pennsylvania
3. Nicholas L. Toyas, the minor, was born on April 12, 1999 and resides
with his parents. Nicholas has been diagnosed with spastic diplegia and significant
cognitive delays as result in a number of inedical errors and/or omissions at the time of
his birth.
86223/1149-001
4. As a result of those errors, Patricia A. Toyas and George N. Toyas,
represented by counsel, filed a medical malpractice action in the New York State
Supreme Court (Queens County). The matter was eventually settled, with a lump sum
of$1,056,176.51 being paid to and for the benefit of Nicholas.
5. For ease of settlement and to ensure the ability to accept the proceeds of
the settlement, Petitioners filed a Petition to Appoint a Guardian for the estate of
Nicholas.
6. This Court entered an order granting the Petition on November 5, 2012
appointing Petitioners guardians of the estate of Nicholas. A copy of the Court's Order
is attached hereto as Exhibit A.
7. Currently, is approximately $1,0555,608.00 in the guardianship estate. A
copy of the inventory filed on April 3, 2014 is attached hereto as Exhibit B.
8. After discussion and consultation, the Petitioners have determined that it
is in the best interest of Nicholas that the proceeds of the guardianship estate be
placed into a Special Needs Trust (hereinafter the "Trust") to provide for his care and
maintenance currently and in the future. A copy of the proposed Special Needs Trust
Agreement is attached hereto as Exhibit C.
9. Nicholas is entitled to and will receive, for the remainder of his nature life,
medical care payment and reimbursement through the New York Medical Indemnity Fund,
as administered by the New York Department of Financial Sexvices, pursuant to Article 29-
D of the New York Public Health Law. Accordingly, it is not anticipated that Nicholas will
ever require assistance through the Pennsylvania Department of Public Welfare, or any
86223/1149-001 2
other state's public welfare system. Therefore, the Trust does not have a payback provision
and is not a trust that quali_fies as a disregarded asset under the applicable provisions of
Title XVI of the Social Security Act, and more specifically 42 U.S.C. §1396p(d)(4)(A), as
amended by the Omnibus Budget Reconciliation Act of 1993 (and any federal or state
regulations or other rules promulgated pursuant to that provision) and 62 P.S. §1414.
10. Accordingly, it is not anticipated that the Trust and notice thereof will be
given to the Pennsylvania Department of Public Welfare. At such time as Nicholas would
need assistance through the Pennsylvania Department of Public Welfare, the Trustees
will give the Pennsylvania Department of Welfare and the SSI Program Support Team
notice and obtain approval of the Trust as an exempt asset at that time and the
Trustees would amend the Trust accordingly.
11. Pursuant to the terms of the Trust, and to afford maximum protections
for Nicholas, the Trustees cannot and shall not make any distributions of principal
without the approval of this Court. See Exhibit C (Paragraph First, B).
12. Moreover, the Trust provides that each year, the Trustees must provide a
statement to this Court showing the transactions for the preceding year and a list of
the Trust's holdings. See Exhibit C (Paragraph Seventh, H).
13. It is anticipated that this Trust will remain in existence beyond Nicholas'
18th birthday on April 12, 2017. The Trustees understand and agree that Court
approval will be needed to extend the Trust indefinitely at that time.
14. It is believed that the termination of the guardianship estate and the
establishment of the Trust are in the best interest of Nicholas because it is anticipated
86223/1149-001 3
that Nicholas will require financial assistance throughout his life for his health, safety
and welfare. It is not anticipated that Nicholas will be able to reside on his own, or to gain
employment which will provide him su�cient assets for his daily and special needs. The
Trust will enable Nicholas to have such funds as are necessary to supplement any other
assistance or funds he earns or receives and to ensure that his needs are met into the future.
15. Also, Petitioners have utilized the services of Dana C. Panagopoulos, Esquire,
to assist them since the initial setup of the guardianship estate and to prepare the trust and
this Petition. Attorney Jeffrey C. Goss of the same firm has not billed for any of his time as
guardian as reflected in the itemized bill attached hereto as Exhibit D. Petitioners hereby
request the Court approve the payment of the attached itemized bill from the principal of the
guardianship estate.
Accordingly, for the reasons set forth above, Petitioner, as guardians of the estate of
Nicholas L. Toyas, a minor, respectfully request that the Court terminate the guardianship of
the estate of Nicholas L. Toyas, a minor, and authorize the establishment of the Nicholas L.
Toyas Special Needs Trust, in the form appended hereto as Exhibit C.
Respectfully Submitted,
BRUBAKER CONNAUGHTON GOSS &
LUCARELLI LLC
Date: By�
a C. Panagopoulos,
orney I.D. No. 89491
0 New Holland Avenue, Suite 6205
Lancaster, PA 17602
86223/1149-001 4
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,
PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE: )
)
ESTATE OF 1vICHOLAS L. TOYAS, ) No. 21-12-1031
)
A MINOR )
CONSENT AND VERIFICATION OF GEORGE N. TOYAS
I, George N. Toyas, of 923 Maplewood Lane, Enola, Pennsylvania, father of
Nicholas L. Toyas, a minor, having reviewed the foregoing Petition and the facts set
forth therein, do hereby consent to the filing of the foregoing Petition and the
establishment of the Nicholas L. Toyas Special Needs Trust in which I shall serve as a
co-trustee.
I further verify that I am the Petitioner in the within action; that the attached
Petition is based upon the facts of which I have personal knowledge or information
furnished to me by counsel; that the language of the document is that of counsel and
not my own; and that the facts set forth in the foregoing document are true and correct
to the best of my knowledge, information and belief. I understand that the statements
herein are made subject to the penalties of 18 Pa. C.S.A. §4904 relating to unsworn
falsification to authorities.
/ s �'l- �
George . Toyas
86223
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,
PENNSYLVAIVIA
ORPHANS' COURT DIVISION
IN RE: )
)
ESTATE OF TTICHOLAS L. TOYAS, ) No. 21-12-1031
)
A MINOR )
CONSENT AND VERIFICATION OF PATRICIA A. TOYAS
I, Patricia A. Toyas, 923 Maplewood Lane, Enola, Pennsylvania, mother of
Nicholas L. Toyas, a minor, having reviewed the foregoing Petition and the facts set
forth therein, do hereby consent to the filing of the foregoing Petition and the
establishment of the Nicholas L. Toyas Special Needs Trust OF which I shall serve as
a co-trustee.
I further verify that I am the Petitioner in the within action; that the attached
Petition is based upon the facts of which I have personal knowledge or information
furnished to me by counsel; that the language of the document is that of counsel and
not my own; and that the facts set forth in the foregoing document are true and correct
to the best of my knowledge, information and belief. I understand that the statements
herein are made subject to the penalties of 18 Pa. C.S.A. §4904 relating to unsworn
falsification to authorities.
3
�, ��
Patrici�A. Toyas
86223
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,
PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE: )
)
ESTATE OF NICHOLAS L. TOYAS, ) No. 21-12-1031
)
A MINOR )
CONSENT AND VERIFICATION OF JEFFREY C. GOSS, ESQUIRE
I, Jeffrey C. Goss, Esquire, having reviewed the foregoing Petition and the
facts set forth therein, do hereby consent to the filing of the foregoing Petition and
the establishment of the Nicholas L. Toyas Special Needs Trust of which I shall
serve as a co-trustee.
I further verify that I am the Petitioner in the within action; that the
attached Petition is based upon the facts of which I have personal knowledge or
information furnished to me by counsel; that the language of the document is that of
counsel and not my own; and that the facts set forth in the foregoing document are
true and correct to the best of my knowledge, information and belie£ I understand
that the statements herein are made subject to the penalties of 18 Pa. C.S.A. §4904
relating to unsworn falsification to authorities.
�
,
OS
Jeffrey C.�Goss, Esquire
86223/1149-001
. r • �
' IN RE: . IN THE COURT OF COMMON PLEAS OF
. CUMBERLAND COUNTY, PENNSYLVANIA
ESTATE OF NICHOLAS L. . NINTH JUDICIAL DISTRICT
TOYAS, •
A minor . 2012-1031
IN RE: PETITION FOR APPOINTMENT OF GUARDIAN OF THE
ESTATE OF A MINOR UNDER THE AGE OF 14 PURSUANT TO PENNSYLVANIA
CONSOLIDATED STATUTE SECTION 5111
ORDER OF COURT
AND NOW, this 5th day of November, 2012, upon
consideration of the petition of Patricia A. Toyas and George N.
Toyas, parents and natural guardians of Nicholas L. Toyas, a
minor, it is hereby ordered and directed that Jeffrey C. Goss,
Esquire, Patricia A. Toyas, and George N. Toyas are appointed
co-guardians of the estate of Nicholas L. Toyas, a minor.
Security is waived. The funds to be distributed
shall be placed in restricted accounts, specifically FDIC insured
accounts restricted in the minor' s name indicating no
distribution without Court approval. Proof of establishing these
accounts shall be filed with the Court within 60 days.
It is further ordered that the co-guardians are
authorized to expend upon receipt principle in the amount of
$2, 617 for the payment of counsel fees and costs associated with
establishing this estate. The co-guardians are further ordered
to comply with the reported requirements in the provisions of
Title 20 of the Pennsylvania Consolidated Statute Section 5142 .
�j�., � � By the Court,
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' � GUARDIAN'S INVENTORY �.�.,� , �%;' '4.. ' '��
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, COURT OF COMMON PLEAS OF Cumberland COUNTY, PENNSYLVANIA
� ORPHANS' COURT DIVISION
Estate of Nicholas L. Toyas t�an Incapacitated Person
'f�a Minor
No.21-12-1031
1. Real Estate: (Location, by whom occupied and rental Estimated Value:
terms,if applicable)
Not applicable.
Sub-Total for Real Estate: o.00
2. Personal Property: Estimated Value:
Orrstown Bank 214,089.48
Susquehanna Bank 210,405.36
Metro Bank 210,385.04
Member's First Credit Union ' 210,394.01
AmeriChoice Federal Credit Union 210,334.99
3. Jointly Held Property: Estimated Value:
(Set forth real and persona!property owned by the Incapacitated Person JOlNTLY with any o
other person(sJ. State whether held as tenants by the entireties;if not,whether the righr of n s � �
survivorship exists.) C O n'7 �'�j
Jointly Held Properry W � � � c�
Not applicable. � s n � �`' �
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Form G-04 rev. 10.13.06 Page 1 of 2
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i�]an Inca�acitated Person
Estate of Nicholas L Toyas --�l�a Minor
4. Anticipsted Assets: • Estimated Value:
(5etjorth propertyofeayTdnd especled to be acr�rrtredhereafter,+ogerherwith
anuctpored date afacquisi�fox.)
p��, AnNdpoeedDote
ojAcquis+Hon
Su6-Total for Personal Estale: 1,055,608.69
(Attach additiona!sheets r�necessary) _ 1,055,608.88
� TOTAL OF 1TEMS i,2�,3,aQd 4: .... .... .. .... ...... . .......
Commonwealth of Pennsylvania .
:SS.
County of Cumberland .
. Patrzcia A.Toyas says that the foregoing is a fu11,
� , Guardian
� true a�nd complcte In�entcxy of the Estate of�x�o��L.Toyas
I �aforesaid Incapa�itated Person ur Ntinor;and that all of the information set forth herein is
� �rue amd correct to the best of the Guardian's icnowledge and belief.
� � I vesify tbat the statements made in this }
` rnventory are true and correc� I under- )
' stand that false s�atemer�ts herein are ) l - ' .�--
made subject tA the peaalties of ) ���'�
18 Pe.C.S.§4904 relating to ur�sworn )
falsification to authorities. ) �
Attomey for Guardian: D�C-P�gopovlos
Sur�eme Court I.D.No.: $9491
` Address: 480 New Holland Avenwe,Suite 6205
� Lancaster,PA 17602
Telephone: �717)�45-5745
i
� � Page 2 of 2
1' Fpm G.pI rex 10.13.06
RECEIPT FOR PAYMENT
LISA M. GRAYSON, ESQ. Receipt Date : 4/03/2014
Cumberland County - Orphans Court Receipt Time : 11 :29 : 36
One Courthouse S quare Receipt No. : 1054458
Carlisle, PA 17613-3387
TOYAS NICHOLAS L
File Number: 2012-01031
Paid By Remarks : BRUBAKER CONNAUGHTON ET AL
DMB
--- - ----- -- -- --------- -- Receipt Distribution -------- ----------------
Fee/Tax Description Payment Amount Payee Name
INVENTORY 15 . 00 CUMBERLAND COUNTY GENERAL FUN
----------------
Check# 5180 $15 . 00
Total Received. . . . . . . . . $15 . 00
SPECIAL NEEDS TRUST OF 1VICHOLAS L. TOYAS
This Declaration of Trust (the "Trust") is established by Order dated
("Order") of the Orphans' Court Division of the Court of Common Pleas of Cumberland
County, Pennsylvania("Court"),for the sole benefit of Nicholas L.Toyas("Nicholas"), a minor
born on April 12, 1999, who is a disabled individual as defined in Title XVI of the Social
Security Act (the "Act"), 42 U.S.C. §1382(c)(a)(3). Nicholas is the son of Patricia A. Toyas
and George N. Toyas with whom he currently lives in Cumberland County, Pennsylvania.
Pursuant to Court Order dated November 5, 2012 at docket number 21-12-1013, Nicholas
has assets, in the approximate amount of$1,056,000 in a guardianship estate, of which
Patricia A. Toyas, George N. Toyas and Jeffrey C. Goss, Esquue are co-guardians. Such
assets are damages resulting from a personal injury award from a case filed with Supreme
Court of the State of New York, Queens County.
This Trust, which shall be known as the "Nicholas L. Toyas Special Needs Trust,"is
established in accordance with a provision of Title XIX of the Act, specifically 42 U.S.C.
§1396p(d)(4)(A), as amended by the Omnibus Budget Reconciliation Act of 1993 (and any
federal or state regulations or other rules promulgated pursuant to that provision) and 62
P.S. §1414, which exempts the assets held in Trust from being considered in the
determination of Nicholas' eligibility for, or amount of, medical benefits under a State Plan
under the Act, and therefore, the property directed to this Trust shall in no way be deemed
to have been or to be available to Nicholas.
Nicholas is entitled and will receive, for the remainder of his nature life, medical
care payment and reimbursement through the New York Medical Indemnity Fund, as
Doc 53225.2 Page 1
administered by the New York Department of Financial Services, pursuant to Article
29-D of the New York Public Health Law. Accordingly, it is not anticipated that Nicholas
will ever require assistance through the Pennsylvania Department of Public Welfare, or
any other state's public welfare system. Accordingly, this Trust and notice thereof has
not been given to the Pennsylvania Department of Public Welfare. At such time as
Nicholas would need assistance through the Pennsylvania Department of Public
Welfare, the Trustees shall be required to give the Pennsylvania Department of
Welfare and the SSI Program Support Team notice and obtain approval of this Trust
as an exempt asset at that time and the Trustees would amend the Trust accordingly.
PATRICIA A. TOYAS, GEORGE N. TOYAS and JEFFREY C. GOSS, ESQ shall
serve hereunder as co-Trustees(hereinafter"Trustee"), all must act in concert, and hold the
sums distributable to Nicholas in settlement of the aforementioned personal injury case,
in accordance with the Order of that Court, and any other property ac�eptable to the
Trustee which is added to the Trust, and shall manage, invest and reinvest said property,
shall collect the income therefrom and shall distribute the net income and principal in
accordance with the following provisions of Items FIRST through FIFTH.
FIRST: Distributions.
A. Upon funding, Trustee shall use trust principal to fund either an
irrevocable burial account or a prepaid funeral arrangement for Nicholas in an amount not
to exceed the limit established by law and/or the limit after which Nicholas' medical
benefits, if ever necessaxy, may be jeopardized. Trust assets shall not be used for this
purpose after the death of Nicholas until repayment has been made under Item FIRST,
Doc 53225.2 Page 2
Paragraph C below.
B. During Nicholas' lifetime, the Trustee shall distribute for Nicholas'
benefit such parts or all or none of the net income (as defined in Item SECOND below) and
principal as the Trustee shall determine in the Trustee's sole discretion, subject to the
provisions regarding Trustee Discretion below, for the special needs of Nicholas; provided,
however, no principal distribution shall be made without approval of the Court.
Distributions from this Trust shall be solely for the payment of expenses outside of those
incurred by parents for the usual care and maintenance of a minor. Any income which is
not distributed shall be accumulated and may be, but is not required to be, added to
principal.
C. To the extent permitted by the laws, regulations, or policy provisions
pertaining to any state or federal public benefit program for which Nicholas may be eligible:
(i) the Trustee is authorized to purchase, maintain, improve, or
replace a residence or any interest in a residence in which
Nicholas may reside, whether by purchase, lease, or purchase
of an interest in any such residence, including any portion of a
residence that may be owned by a family member. If the Trust
shall at any time own such realty, the Trustee may permit
Nicholas' occupancy or use without charge in such manner as,
in the opinion of the Trustee, best serves Nicholas' needs,
without the necessity of turning such property into cash or
generating an income therefrom.
(u) the Trustee is authorized to pay out of trust income or
principal any taxes, insurance, and maintenance expenses
needed to keep the residential or replacement property in
suitable repair, or any portion thereof and to collect rent from
other occupants of the property, as the Trustee deems proper.
These powers may be exercised for the benefit of Nicholas,
even if Nicholas is residing with any family member who also
may be serving as a Trustee;
(iu) the Trustee may acquire furnishings, make home
Doc 53225.2 Page 3
improvements, and provide for regular household assistance to
Nicholas;
(iv) the Trustee is expressly authorized, in its absolute discretion,
to permit any family member of Nicholas, who is residing now
or at any time in the future upon any real property forming a
part of the Trust Estate to continue residing there on such
terms as the Trustee shall deem proper, whether rent free or in
consideration of payment of taxes, insurance, maintenance,
and ordinary repairs, or otherwise;
(v) the Trustee is authorized, in its absolute discretion, to pay
for therapeutic services including color therapy and
horseback riding therapy.
D. The Trust shall terminate upon Nicholas' death (if not earlier
terminated under the Administrative Provisions below) and the Trustee shall distribute
any principal and income remaining in the�ust outright to or in further trust for such one
or more individuals or organizations as Nicholas shall designate and appoint by specific
reference to this power of appointment in his valid will. To the extent that Nicholas fails
effectively to exercise his power of appointment, the Trustee shall distribute any
unappointed principal and income to the then-living heirs at law of Nicholas as
determined in accordance with the laws of the state in which Nicholas is domiciled at his
death, as if Nicholas had died intestate at that time owning such property.
SECOND: Definition of Income. For all purposes of trust administration
hereunder:
A. The term "income" as used herein shall mean an annual amount (also
referred to in this Item as the "unitrust" amount) equal to greater of: (i) trust accounting
income, or (ii) four percent (4%) of the net fair market value of the Trust's assets,
whether such assets would be considered income or principal, averaged over the
Doc 53225.2 Page 4
lesser of (a) the three (3) preceding years of Trust administration, or (b) the period
during which the Trust has been in existence.
B. The Trustee may, in the Trustee's discretion, from time to time
determine all of the following:
(1) The provisions for prorating a unitrust amount for a short
year in which Nicholas'right to payments commences or ceases.
(2) The effect of other payments from or contributions to the
Trust on the Trust's valuation.
(3) The frequency of distributions of the unitrust amount
during the year.
(4) Whether to value the trust's assets annually or more
frequently.
(5) What valuation dates to use.
(6) How frequently to value non-liquid assets and whether to
estimate their value.
(7) Whether to omit from the calculations Trust property
occupied or possessed by a beneficiary.
(S) Any other matters necessary for the proper calculation of
the unitrust amount and functioning of the Trust.
C. Nicholas will likely be required to include in his gross income for tax
purposes all the taxable income earned by this Trust during his lifetime (including realized
capital gains), to report such income on his personal income tax return, and to pay the
Doc 53225.2 Page 5
income tax due with respect to such income,because this Trust is a"grantor trust"under the
Internal Revenue Code of 1986, as amended. To the extent that Nicholas is required to
include in his taxable income any portion of the income earned by this Trust and pay the
income tax due with respect to such income, the Trustee shall pay to Nicholas, the
guardian of his estate, if any, or to the tax authorities, from principal, without further court
approval, an amount equal to the increase in income taxes, interest and penalties thereon,
payable because of such inclusion. After Nicholas' death, income taxes shall be paid by
the beneficiary and/or Trustee under ordinary fiduciary income t� rules. The amount of
any tax refunds shall be paid directly to the Trustee to the extent such refund is
attributable to amounts previously paid by Trustee. For purposes of determining whether
an amount is attributable to any such prior payments, any refund including any interest
thereon, shall be attributed to amounts previously paid by the �ustee to the extent the
Trustee made any tax payments for the relevant year which has not been previously
refunded. For purposes of determining whether an amount previously paid has been
previously refunded, any interest included as part of the refund shall not be used to offset a
previous payment by Trustee. If any tax refund attributable in whole or in part to a prior
payment by Trustee is paid directly to Nicholas or any guardian or other representative, the
recipient of such refund shall have no interest in or right to such refund, and the recipient
shall hold the amount which is attributable to a prior payment by Trustee as an agent of
the Trustee and shall immediately forward such amount to Trustee.
THIRD: Trustee Discretion. The Trustee shall be guided by the following
when exercising discretion hereunder:
Doc 53225.2 Page 6
A. Wherever the Trustee has the discretion to determine whether or to
what extent principal or income shall be distributed to or used for the benefit of Nicholas
hereunder, the Trustee shall consider the resources and sources of funds available to
Nicholas through any state or federal public assistance program. In making this
determination, the Trustee shall consider that the purpose of this Trust is not to supplant
any benefits received by Nicholas from the New York Medical Indemnity Fun, or
otherwise, but to supplement those benefits by providing only for Nicholas' special needs,
in such manner that Nicholas will not be disqualified from any local, state or federal
benefits. Any expenditure from the Trust must have a reasonable relationship to
Nicholas' needs.
B. The term "special needs" refers to the maintenance of Nicholas' good
health, safety and welfare when, in the discretion of the Trustee, such needs are not
provided, or not provided in a timely or desirable manner, by any public assistance agency
or other public or private source. Such needs may include, but are not limited to, extra
and supplemental medical and dental care, physical and mental health care, nursing and
custodial care, vocational and other tra.ining, case management and guardianship fees,
equipment and supplies, therapies, nutrition, transportation, maintenance, education,
therapeutic travel and recreation, and the like.
FOURTH: Protective Provision. This is a discretionary, non-support trust.
No principal or income of the Trust shall be anticipated, assigned, or encumbered. The
Trust shall not be liable for any debt, contract or engagement of Nicholas nor subject to
any legal process. No part of this �rust estate shall be construed as being subject to the
Doc 53225.2 Page 7
claims of the Nicholas' voluntary or involuntary creditors. The Trustee shall deny any
request by any public or private entity to disburse Trust funds for support or other care
that such entity has the obligation to provide to Nicholas.
FIFTH: Debts, Taxes and Ext�enses after the Death of the Beneficiar�
A. Upon Nicholas' death, the Trustee may thereafter in the sole
discretion of the Trustee and without court approval, pay the following expenses from the
principal and/or income of the trust:
(1) All taxes and any interest and penalties thereon due from the
trust to the State or Federal Government because of Nicholas' death.
(2) All reasonable fees for administration and/or termination of the
trust estate, such as preparing and filing an accounting of the trust with a court
B. Upon Nicholas' death, the Trustee may thereafter in the sole
discretion of the Trustee and without court approval, pay any part or all of the following
from the remaining principal and/or income of this Trust:
(1) The outstanding debts and expenses of the Trust to the extent
not already paid under Paragraph A above.
(2) Nicholas' debts, funeral expenses, and expenses of the
administration of his estate, if Nicholas' testamentary estate, exclusive of his
residence and tangible personal property, shall be insufficient to pay such debts and
expenses, but none of said debts or expenses shall be enforceable against the Trustee
by reason of this provision.
(3) Such taxes, and interest and penalties thereon, on the
Doc 53225.2 Page 8
balance of Nicholas' gross estate for t� purposes as the Trustee may determine to be
appropriate in order to facilitate the settlement of Nicholas' estate, but none of the said
taxes, interest and penalties shall be enforceable against the Trust by reason of this
provision. No beneficiary shall be required to refund any part of such taxes, interest or
penalties.
SIXTH: Fiduciary Powers. The Trustee shall have the following powers, in
addition to any powers given the �ustee by law which, anything to the contrary herein
notwithstanding, the Trustee may exercise in the sole discretion of the Trustee and
without court approval unless otherwise specifically provided in this Item:
A. To retain and invest in all forms of real and personal property in
accordance with and as authorized by the Prudent Investor Rule, 20 Pa. C.S.A. § 7201, et
seq., as amended from time to time, including any real property used as a residence
suitable for Nicholas' needs, notwithstanding the fact that it may be non-income
producing.
B. To join in any merger, consolidation, reorganization, voting trust plan
or similar action, and to delegate discretionaxy powers or duties with respect thereto.
C. To sell at public or private sale for cash or credit, to exchange, or to
lease for any period of time, any real or personal property, to give options for sales,
exchanges or leases and to allocate premiums from the sale of options to income or
principal.
D. To take any and all action which the fiduciary deems necessary to
prevent, abate, "clean up" or otherwise respond to any actual or potential violation of any
Doc 53225.2 Page 9
federal, state or local law, rule or ordinance affecting any property held in this Trust related
to the generation, use, treatment, storage, disposal, release, discharge of, or contamination
by, any materials or substances that are prohibited or regulated by federal, state or local
law or that pose a hazard to the environment or human health, and to charge the expense
thereof to principal or to income or partly to each.
E. To borrow money from anyone, including a Trustee hereunder, and to
mortgage or pledge any assets as security therefore.
F. To compromise or settle claims without obtaining any
beneficiary's consent provided the approval of the Court is obtained.
G. To make distribution in kind and to cause any share to be composed
of cash, property or undivided fractional shares in property different in kind from any other
share, giving consideration to such extent as the Trustee determines to the federal income
t�basis of such property.
H. To apply any payment of income or principal to which Nicholas is
entitled hereunder directly for his benefit or to pay it to his natural guardian or legally
appointed conservator or guardian of the estate or person or such other person as the
Trustee selects to disburse it for Nicholas' benefit. The receipt of the person so selected
shall be a complete discharge of the Trustee therefore.
I. To repair and maintain any real or personal property and to charge
the expense to income or principal.
J. To determine whether any receipt or any portion thereof including
premiums from the sale of options, and any corporate distribution which is described or
Doc 53225.2 Page 10
designated by the corporation as a stock dividend or as a distribution that may be received
in cash or in shares of the corporation at the option of the holder, should be charged or
credited to income or to principal where the allocation is not clearly prescribed by
governing law, and expressly may allocate short term capital gains to income or principal
regardless of governing law. Notwithstanding the foregoing, no Trustee who is a
beneficiary shall participate in deciding whether short term capital gains may be allocated
to principal or income.
K. To arrange for the services of any public or private organization
established to assist disabled persons, to monitor a beneficiary's living conditions, evaluate
his or his needs, determine whether a given distribution to Nicholas is for his special
needs, and identify available social, financial, developmental, or other programs, with
appropriate reasonable diminution of compensation otherwise properly payable to the
Trustee and to charge the e�ense thereof either to principal or to income partly to each
without liability for any act or omission of any such individual or organization or for any act
or omission made in reliance on the advice of such individual or organization,provided such
person or organization was retained with reasonable care and prudence.
L. To retain legal or professional assistance outside the expertise of the
Trustee in establishing, maintaining, defending, administering and terminating this Trust
and accomplishing its purpose, with appropriate reasonable diminution of compensation
otherwise properly payable to the Trustee and to charge the expense thereof either to
principal or to income or partly to each and without liability for any act or omission of any
such individual for any act or omission made in reliance on the advice of such individual
Doc 53225.2 Page 11
provided such person or organization was retained with reasonable care and
prudence.
M. To register investments in nominee name or to hold investments in
bearer form.
SEVENTH: Administrative Provisions.
A. Situs. The situs of this Trust is Pennsylvania and all questions
pertaining to the validity, construction, interpretation and administration of this Trust
shall be determined in accordance with the laws of Pennsylvania and the applicable laws
of the United States.
B. Jurisdiction. This Trust shall be subject to the continuing jurisdiction
of the Court of Common Pleas of Cumberland County, Pennsylvania, Orphans' Court
Division.
C. Additional Property. The Trustee is expressly authorized to receive
additional property from Nicholas or any other person and to administer and distribute it as
a part of this Trust, provided that no additions may be made after Nicholas attains age
sixty-five.
D. Irrevocabilitv. This Trust shall be irrevocable. Notwithstanding any
common law or statutory provision to the contrary, neither Nicholas nor any legal
representative acting for Nicholas shall have the right to alter, amend or revoke any
provision of this Trust (except as provided below), or to withdraw any funds from this
Trust
E. Amendment. Trustee may amend this Trust, without the approval of
Doc 532252 Page 12
said Orphans' Court Division, as needed so that it conforms with 42 U.S.C. §1396p (d) (4)
(A), and/or 62 P.S. §1414, Supplemental Security Income statutes and regulations, and any
other similar or related statutes or regulations including state statutes and regulations
governing public assistance eligibility, consistent with a primary goal of this Trust, which
is to preserve Nicholas' eligibility for public assistance benefits, if.later necessary. Trustee
may amend or revoke this Agreement for any other purpose with approval of said
Orphan's Court Division.
F. Modification or Termination. In addition, anything hereinbefore to
the contrary notwithstanding, the said Orphans' Court Division shall have the discretion to
moclify or terminate this Trust at any time for cause shown if it determines that the
continuance of the Trust is impractical, uneconomical or for other reasons unwise or not in
Nicholas' best interests. Upon any such early termination, the Trustee shall distribute any
principal and income to or for Nicholas' benefit in accordance with a Decree of the said
Orphan's Court Division.
G. Accrued Income. All income derived from assets received as
principal of this Trust during Nicholas' lifetime which has accrued when such assets
become subject to this Trust but which is received by the Trustee thereafter, whether the
same is legally principal or income, shall be applied in accordance with the provisions
herein set forth for the distribution of income.
H. Accountin�. The Trustee shall keep records of account with
regard to the administration of the Trust and all transactions involving the Trust, and shall
furnish to Nicholas (or if he is an incapacitated person, then to Nicholas' guardian)
Doc 53225.2 Page 13
_ _ _
statements on at least a quarterly basis showing all receipts and disbursements of income
and principal of the trust, and a list of assets held in the Trust. Furthermore, within
sixty (60) days after the close of each calendar year, Trustee shall provide to the Orphans'
Court of Cumberland County, Pennsylvania an annual statement for the Trust showing
the transactions for the preceding year and a list of the Trust's holdings.
EIGHTH: Fiduciary Provisions
A. The guardian of Nicholas' person, with the approval of the Orphans'
Court Division, may at any time remove a Trustee, and replace them with a corporate or
individual Trustee. Any such successor Trustee may likewise be removed and replaced.
The Trustee shall be required to file with the Clerk of the Orphans' Court Division of the
Court of Common Pleas of Cumberland County, Pennsylvania.
B. Any Trustee shall have the right to resign as Trustee, provided that
an appropriate successor Trustee is simultaneously appointed by Nicholas, or his duly
appointed Agent, in its place.
C. A corporate Trustee shall receive reasonable compensation for the
performance of its functions as Trustee hereunder and may charge the expense thereof to
principal, income, or partly to each. Any individual Trustee shall be entitled to such
compensation for his or her services as such as shall be reasonable under all the
circumstances, except if such a Trustee is a parent or natural guardian of Nicholas. A
parent or natural guardian of Nicholas shall not be compensated for his or her services.
Both the individual �ustee and any corporate Trustee shall be entitled to prompt
reimbursement of any expenses incurred by them in the performance of their duties
Doc 53225.2 Page 14
hereunder.
D. No Trustee shall be required to enter bond or other security in
any jurisdiction.
Doc 53225.2 Page 15
IN WITNESS WHEREOF, the Trustee and the Court by its Order
creating and approving this Trust, a copy of which is attached, have caused this
Declaration of Trust to be executed as of , the date of the
aforementioned Order.
BRUBAKER CONNAUGHTON GOSS &
LUCARELLI LLC
Date: By:
Jeffrey C. Goss, Esquire
Attorney I.D. No. 78732
Dana C. Panagopoulos, Esquire
Attorney I.D. No. 89491
480 New Holland Avenue, Suite 6205
Lancaster, PA 17602
Doc 53225.2 Page 16
_ . ___
IRREVOCABLE 1VICHOLAS TOYAS SPECIAL NEEDS TRUST
Assets to be added to the trust: $
Doc 53225.2 Page 17
��� 480 New Holland Avenue
-J Suite 6205
� v Lancaster,PA 17602
«� (717) 945-5745 Invoice Date: 8/4/2014
BRUBAKER CONNAUGHTON Invoice #:6716
G O 5 S & L U C A R E L L I Billing T`hrough: 8/4/2014
AiiOFNEYS AT LAW Client#: 1149-001
George N. and Patricia A. Toyas Total Now Due: $1,746.40
923 Maplewood Lane
Enola, PA 17025
In re:Nicholas Lloyd Toyas Guardianship Estate
Professional Services Rendered
�� �LC��IYg Hours
12/24/2012 Correspondence to James Baydar re: settlement; prepare correspondence to Court re: 0.3
settlement
12/27/2012 Review of correspondence from Attorney Baydar re: settlement; revise letter to Judge 0.3
Placey regard'mg settlement
O1/3 U2013 Correspondence to Attorney Baydar re: settlement; review of correspondence from 0.3
Attorney Baydar re:settlement
02/25/2013 Telephone call to Judge Placey re:request; correspondence from Patti Toyas re: 0.3
accounts; correspondence to Attorney Baydar re:accounts
02/26/2013 Prepare motion for extension to file proof of account 0.8
02/27/2013 Revise motion to eactend deadline for proof of establishment of account 0.3
02/27/2013 Correspondence with Clerk of the Orphans Court 0.3
03/06/2013 Correspondence to Ms. Toyas re:court's order,review of correspondence from Mr. 0.3
Baydar re:NY court
04/03/2013 Review of correspondence from Ms. Toyas re:settlement of action 0.2
04/09/2013 Correspondence to Mrs. Toyas re: settlement 0.2
OS/15/2013 Correspondence to Attorney Baydar re: settlement 0.2
OS/16/2013 Review of court order approving settlement 0.2
06/13/2013 Review of file,review order,correspondence to Attorney Beydar re: settlement(x2); 0.6
correspondence to Court
06/14/2013 Letter to Judge Placey 0.3
07/O1/2013 Telephone conference with Ms. Toyas,review correspondence from Attorney Baydar, 0.8
correspondence to Attorney Baydar regard'mg payment,research regarding FDIC
msurance
07/03/2013 Conferences re:establishing guardianship account; Telephone conference with Patricia 1.6
Toyas re:establishmg guardianship account; Telephone conferences with Susquehanna
Bank re:establishing guardianship account
Toyas,George N.and Patricia A.
Page 2
07/03/2013 Telephone conference with Ms. Toyas regard'mg accounts,telephone call to Orrstown 0.9
regard'mg accounts (�c2); correspondence to Ms. Toyas regarding account
07/03/2013 Correspondence with Prothonotary of Cumberland County re:cert�ed copies of Order 0.3
07/03/2013 Letter to Orphans' Court re:certified copies of Orders 0.3
07/15/2013 Prepare forms for signature and correspondence with Ms. Thompson at Orrstown 0.2
Bank
07/24/2013 Telephone call to Mrs. Toyas regard'mg accounts (x2),telephone to court regard'mg 0.8
accounts; correspondence to Mrs. Toyas regard'mg accounts,prepare correspondence
to Orrstown Bank regarding approval of withdraw
07/25/2013 Telephone call from court regard'mg deposits,correspondence to Ms. Toyas regarding 0.3
deposits
07/29/2013 Review correspondence from Members First Credit Union 0.2
07/31/2013 Telephone call from Members lst regard'mg customer ageement 0.2
08/01/2013 Review of account information from Susyuehanna Bank 0.2
08/O1/2013 Review of court order regarding deposit of funds into credit union,correspondence to 0.3
Ms. Toyas regarding order
08/06/2013 Telephone call from Ms. Toyas regard'mg accounts,telephone call to Ms. Toyas 0.3
regard'mg accounts
08/19/2013 Correspondence to Ms. Toyas regard'mg accounts 0.2
08/21/2013 Prepared establishment of accounts 0.4
08/27/2013 Revise affidavit,correspondence to Mrs. Toyas regard'mg affidavit 0.2
09/Ol/2013 Correspondence to Ms. Toyas regard'mg affidavit; review of correspondence from Ms. 0.2
Toyas regarding affidavit
09/16/2013 Correspondence to Ms. Toyas regard'mg Affidavit and Supplemental Needs Trust 0.3
09/24/2013 Conference re:supplemental needs trust 0.6
O1/17/2014 Review of correspondence from Mrs. Toyas regard'mg trust 0.2
O1/21/2014 Prepare guardian's inventory 0.2
O1/29/2014 Correspondence to Ms. Toyas regarding inventory 0.3
O1/30/2014 Conference regarding SNT; research regard'mg perpetuity of trust,work on trust 1.9
02/28/2014 Correspondence to Ms. Toyas regard'mg mventory 0.2
03/24/2014 Correspondence to Ms. Toyas regarding same,review guardian's inventory and prepare 0.4
for filing.
03/26/2014 Correspondence with Lisa Grayson, Register of Wills - Clerk of the Orphans' Court 0.3
04/02/2014 Correspondence with Danielle Beaverson re: filing fee for Guardian Report 0.3
OS/30/2014 Review of Correspondence from Ms. Toyas re trust,correspondence to Ms. Toyas re 0.3
trust and petition to court
07/14/2014 Revise petition,revise trust,prepare petition for filing 0.7
08/04/2014 Finalize Petition to Terminate Guardianship and Establish Special Needs Trust; prepare 0.9
correspondence to Cumberland County Register of Wills enclosing petition for filing;
telephone conference with Register of Wills re:petition fee,copies and serving process
Toyas,George N.and Patricia A.
Page 3
Total Hours and Fees: 18.6 hours $3,115.50
Costs
I�� ��-�n 1Zui� �at
Ol/02/2013 FederalExpress 1.00 32.28
O1/04/2013 Federal Express 1.00 16.05
03/O1/2013 Filing Fee 1.00 15.00
03/07/2013 Federal Express 1.00 51.48
03/07/2013 Federal Express 1.00 51.48
07/03/2013 Filing Fee 1.00 10.00
07/03/2013 Federal Express 1.00 54.00
09/09/2013 Federal Express 1.00 19.27
04/02/2014 Filing Fee 1.00 15.00
08/14/2013 Postage 1.00 0.46
Sub-total Expenses: 265.02
Payme nts
Date Ty� Descri�tion Amount
08/06/2013 Payment Ck#086685 2,617.00
Sub-total Payments: $2,617.00
Total Current Billing: $3,380.52
Previous Balance Due: $982.88
Total Payments: $2,617.00
Total Now Due: $1,746.40
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