HomeMy WebLinkAbout08-25-14 (3) ,
' IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,
PENNSYLVANIA
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MARITAL TRUST UNDER WILL ) j� � " C' � �
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OF ROBERT M. MUMMA, ) Number 21-86-0398 `: ;�' `r' a•� �
Deceased ) � �::� � ���:' �; �
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OBJECTIONS TO ACCOUNT OF THE MARITAL TRUST "' �''
UNDER THE WILL OF ROBERT M. MUMMA DECEASED
Barbara M. Mumma, by her attorneys, hereby objects to the Account of the Marital
Trust Under the Will of Robert M. Mumma, Deceased for the period January 1,
2013 to December 31, 2013 and states as follows:
1. Objectant, Barbara M. Mumma, is an individual who resides in
Irvington, Virginia 22480. She is the daughter of the Decedent, Robert M.
Mumma.
2. Objectant is a beneficiary entitled to twenty-five percent (25%) of the
remaining Trust assets.
3. The Trustees of the Trust were the Objectant's mother, Barbara McK.
Mumma, and Objectant's sister, Lisa M. Morgan. Barbara McK. Mumma died on
July 17, 2010, leaving Lisa M. Morgan as the sole remaining Trustee.
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� 4. On or about March 9, 2004, the Trustees filed a prior accounting for
the period from April l, 1991, through December 31, 2003, known as the Fourth
and Interim Account (the "Prior Account").
5. Objectant filed objections (the "Prior Objections") to the Prior
Account. Some of the Prior Objections have not been finally decided and the
matter is on appeal to the Superior Court of Pennsylvania at this time.
6. The ultimate disposition of the Prior Objections will have a direct
impact on this Account.
7. Objectant hereby incorporates and restates the pending Prior
Objections as objections to this Account.
ACCOUNTING FEES
8. The Trustee seeks credit for accounting fees in the amount of
$11,762.50.
9. Although the Trustee has not provided documentation regarding these
charges, it appears that many of these charges are personal to the Trustee and/or
represent charges relative to the Prior Objections.
10. It has not been finally determined as to whether the Trustees are
entitled to credit for expenditures made from Trust assets to defend their actions
relative to the Prior Objections.
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� 11. The Trust Estate should not bear the expense of personal accounting
expenses nor those relative to the litigation for the Prior Objections until the matter
is finally decided.
LEGAL FEES
12. The Trustee has allocated only $15,447.58 as expenses for legal fees
to the Marital Account, while allocating $210,636.08 to the Residuary Account for
the same period.
13. Although Objectant submits that the total of the legal fees is excessive
and unreasonable, the legal fees are misallocated between the Residuary Trust and
the Marital Trust. The legal fees in question appear to involve both the Marital
Trust and the Residuary Trust.
14. Many of these legal fees appear to be personal to the Trustee and/or
represent charges relative to the Prior Objections.
IMPROPER ALLOCATIONS BETWEEN INCOME AND PRINCIPAL
15. The Trustee has improperly calculated the income of the Trust.
16. The Trustee has failed to properly allocate expenses between income
and principal and i8mproperly claim a substantial amount owed to the income
account from the principal of the Marital Trust, which would improperly affects
the interests of the beneficiaries of the trusts to the pecuniary benefit of the Trustee
and the detriment of the other beneficiaries under the Will.
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� 17. The Trustee has improperly allocated expenses between this Trust and
the Residuary Trust
18. The Trustee improperly claims as a receivable from the Residuary
Trust a receivable in the amount of $2,939,499.10 which improperly affects the
interests of the other beneficiaries of the trusts to the pecuniary benefit of the
Trustee and the detriment of the other beneficiaries under the Will.
IMPROPER REFUSAL TO DISTRIBUTE
19. The Trustee has improperly refused to distribute the assets of the
Marital Trust on the death of Barbara McK. Mumma in accordance with the
express terms of the Will.
20. The balance of the Trust assets is properly distributable to the
remainder beneficiaries as opposed to the estate of the Decedent's widow.
21. Objectant reserves the right to file additional Objections as needed
prior to trial.
WHEREFORE, Objectant respectfully requests that this Honorable Court order
discovery; conduct an evidentiary hearing to review the management of the Trust;
surcharge the Trustees for all improper expenditures made from the Trust; and
grant such other relief as the Court may deem necessary and appropriate under the
circumstances.
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� Respectfully submitted,
WILLIAMS COULSON JOHNSON
LLOYD PARKER & TEDESCO, LLC
Dated: August 23, 2014 ;� ,�
Richar F. Rinaldo I.D. No. 33222)
16t'' Floor, One Gateway Center
420 Fort Duquesne Blvd.
Pittsburgh, PA 15222
412-454-0259
(rrinaldo@will iamscoulson.com)
Attorneys for Barbara M. Mumma
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Certificate of Service
I hereby certify that the Objections to the Marital Trust under the Will of Robert
M. Mumma, Deceased was served this date by Federal Express, this 23rd day of
August, 2014, postage prepaid, and by e-mail on August 25, 2014 addressed as
follows:
Ivo V. Otto, II, Esquire
Martson Law Offices
10 East High Street
Carlisle, PA 17013
WILLIAMS COULSON JOHNSON
LLOYD PARKER & TEDESCO, LLC
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Richard F. Rinaldo (I.D. No. 33222)
16th Floor, One Gateway Center
420 Fort Duquesne Blvd.
Pittsburgh, PA 15222
412-454-0259
(rrinaldo@williamscoulson.com)
Attorneys for Barbara M. Mumma