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Home My WebLink About09-15-14 IN RE: ESTATE OF WILLIAM : COURT OF COMMON PLEAS PURNELL PAYNE, : CUMBERLAND COUNTY, Deceased, : PENNSYLVANIA : ORPHAN'S COURT DIVISION : NO. 21-10-0282 EXECUTRIX MARIANNE E. RUDEBUSCH'S ANSWER TO THE COMMONWEALTH'S MOTION TO COMPEL THE EXECUTRIX TO FILE AN ACCOUNTING OF HER ADMINISTRATION OF THE ESTATE OF WILLIAM PURNELL PAYNE TO THE HONORABLE JUDGES OF SAID COURT: �, _., c � � �' � o rn � 1. Admitted. � � � � �, n ^° -n �� ► � � :� �, f-- �,, ...� � 2. Admitted. �� `` cn ..�.w., � � ° - � ��s c� 3. Admitted. ' ^ � � � � w� � . cr� r- n, 4. Admitted. �=� 1 ''-„ U' ° a � 5. Admitted. - ' 6. Admitted. 7. Denied. It is denied that the Executrix has been unable to complete the administration and fully distribute the assets of the Estate. The Executrix relied on the legal counsel for the estate, Amy Moya, Esquire, at the Law Office of Susan Lederer, to communicate with the Attorney General's office concerning the estate administration. Furthermore,the estate was distributed within days of the Executrix being notified by attorney Lederer's office that the distribution was requested by the Attorney General's office. � � On August 8, 2014,Attorney Lederer's office communicated this to the Attorney General's office. 8. Admitted; however the Executrix's area of expertise as an attorney is in the area of Family Law and she does not have the requisite knowledge and experience to administer an estate such as the decedent's. Additionally, there was great family strife among some of the beneficiaries which made it prudent for the Executrix to retain the services of Susan Lederer's Law office. 9. Denied. It is denied that after several requests, the Executrix provided the Commonwealth with a"Summary" of an M&T Bank Checking Account which reveals that the Executrix"inadvertently withdrew" $10,000.00 from the Estate account on January 25, 2012, and returned the funds without interest over a month later on March 12,2012,without explanation as to how such a transaction could have occurred other then the statement that a "withdrawal error" was made. In the event that such requests were made, the Executrix was unaware of them until the beginning of August 2014, when she personally spoke to Heather Vance-Rittman,Esquire,via telephone from Rehoboth Beach,Delaware,where she was on vacation. The Executrix informed Attorney Vance-Rittman during that phone conversation that, to the best of her recollection and without having the file in front of her, an error was made when$10,000.00 were withdrawn from the estate account and that upon the discovery of the error, the funds were promptly redeposited into the account. 2 10. Admitted;however,the Executrix does not recall discussing the$8,631.88 with Attorney Vance-Rittman during the phone conversation at the beginning of August 2014. Upon her return to the office on August 11,2014,Executrix reviewed the records and found that those transactions did occur on March 24, 2010,May 25, 2010 and November 5, 2010. It is Executrix's recollection that she erroneously believed that Executrix's fees were due to her and only later discovered that to be incorrect.Upon discovery of the error,the funds were returned to the estate account. 11. Denied. It is denied that the majority of the decedent's assets were liquidated or capable of having been liquidated by 2011 and that there is no clear explanation as to what has been done with those assets since that time or why timely distribution was not made. Upon further explanation: a. The decedent's original stock certificates could not be located for a long time, in spite of lengthy and e�austive searches by the Executrix and her staff. Replacing these certificates would be a lengthy and costly undertaking and finally the certificates were discovered among sheet music the decedent had owned while he was alive. The originals were delivered to the Law Office of Susan Lederer by the Executrix and therefore, costly replacement was not necessary after all. See attached Exhibit A. 3 b. On or about July 2012, it was brought to the Executrix's attention by Elizabeth Payne, the spouse of one of the beneficiaries, that Emily Hooper Payne, the decedent's deceased spouse, was listed in the newspaper as the owner of"unclaimed property." Since the decedent would have inherited the "unclaimed property" from his wife at the time of her death in 2002, and it would have been part of his estate, Executrix contacted the PA Treasury Department and made a claim on such property on behalf of the estate. See attached Exhibit B. The matter was resolved on November 28, 2012, and a deposit of$792.50 was deposited into the estate account. See attached E�iibit B. c. Executrix was advised by Attorney Lederer's office that the Attorney General's office had to approve the proposed settlement of the estate and that no funds could be distributed to the beneficiaries until a "clearance letter" was issued. Executrix contacted the Attorney General's office via letter on May 30, 2014, and Attorney Lederer's office contacted them via letter in reference to the distribution of the estate to the beneficiaries.Executrix never received a reply to her letter and she does not know if there was a response to Attorney Lederer to the letter from her office. See attached E�chibits C, D and E respectively. 4 12. Denied. It is denied that the delay in administration caused the Estate to incur unnecessary fiduciary income tax,including but not limited to$926.00 for tax year 2011,and $12,3 57 in fiduciary income taxes for tax year 2012. Executrix was told that the Estate could not be distributed to the beneficiaries until the settlement was approved by the Attorney General's office because several of the beneficiaries were charities/non-profit organizations and such approval had not been granted to the best of Executrix's knowledge. 13. Admitted. It is admitted that monthly charges for Verizon telephone, Comcast Cable television,AOL Internet and newspaper delivery continued to be charged to the estate through at least November 19, 2010 (nine months after the decedent died on February 23, 2010). Executrix was advised by Attorney Lederer's office to continue paying for the Verizon, Comcast, AOL and newspaper delivery because Dorothy Singley, who had a life estate in the real estate, continued to reside there. She moved from the real property in November of 2010. 14. Admitted in part. Denied in part. It is admitted that$5,540.00 was paid to the Parthemore funeral home for the funeral and expenses related to the funeral and that $4,721.70 were paid to the Milton Hershey School on June 11, 2010 for a Memorial Luncheon. There was a small gathering at the decedent's home after the funeral in February of 2010,the cost of which was$124.00 for refresllments..The decedent was nearly 100 years old when he died in February 2010, and most, if not all, of his friends and acquaintances 5 were elderly. It seemed prudent to hold a memorial luncheon later in the year instead of in February when many would not be able to attend due to inclement weather. The decedent retired as a music teacher from the Milton Hershey School and maintained a close relationship to the school after his retirement. Many of his former students and colleagues visited with him during retirement and the school and the students remained close to his heart until he died. It was his expressed wish to the Executrix prior to his death that a memorial service was to be held at the school and that quiche was to be served. Executrix endeavored to fulfill both of these wishes of the decedent. As to the cost of the funeral lunch in February, the cost was $ 124.00, and not $1,302.60 as stated in the Motion. Flowers were$1,109.00,which were paid for in April for the June memorial luncheon, and $57.25 for programs for the Memorial luncheon were included in the cost for the funeral lunch and therefore,the cost for the funeral lunch alone was only $124.00. 15. Admitted in part. Denied in part. It is admitted that the Executrix charged the estate $30,000.00 as her commission. This charge was justified because of the value of the estate and because Executrix was told by Susan Lederer's office that this was the customary percentage for the Executor's fees. The additional withdrawal of$23,750.00 was made in error and was returned to the estate account by the Executrix wthin days of being informed that the Attorney General's office had not approved that withdrawal. The Law office of Susan Lederer also reimbursed the estate for $3,000.00 of their fee and this amount was 6 deposited int the estate account by the Executrix on or about August 15, 2014. 16. Admitted in part. Denied in part. It is admitted that the Law Offices of Susan Lederer were paid$28,000.00 for their services in the administration of the Estate. Executrix was not prepared to administer the estate without legal counsel because Estate Administration is not her area of expertise and because of strife between some of the beneficiaries. 17. Denied. It is denied that the Commonwealth has received inconsistent responses but does not believe that the Executrix concurs with the instant motion. Executrix is without sufficient knowledge as to the veracity of the averment because she does not know,what, if anything,the Law Offices of Susan Lederer provided to the Commonwealth and therefore, it is denied. 18. No answer required. 19. Admitted. It is admitted that an Executor is required to maintain accurate records and may be directed to file an account of administration at any time. Executrix believes that, with the exception of two errors in record keeping, she has kept accurate records and remedied the errors as soon they were discovered. WHEREFORE,Executrix respectfully requests that this Honorable Court deny the Commonwealth's request for an accounting because it would deplete the residual funds in the estate account since the Executrix would have to retain legal counsel to prepare such an 7 accounting. Respectfully Submitted, ,�,�A�,,��.�� I � Marianne E. Rudebusch, pro se Executrix of the Estate of W. Purnell Payne 4711 Locust Lane Harrisburg, PA 17109 meresquire(a�comcast.net 717-657-0632 Dated: � 8 EXHIBIT A XF'IMTY Connect http://sz0106.wc.mail.comcast.neUzimbra/h/printmessage?id=138491... • ' V XFINITY COItIIeCC meresquire@comcast.net ±Font Size= RE: Estate of Payne From:Jacky M.Mindeck<jacky@ledererlaw.com> Thu,Aug 18,201101:10 PM Subject:RE: Estate of Payne To:meresquire@comcast.net Thanks,Marianne. We'll need to contact each tompany to see if he still had stock certificates or if they were traded in at some try shares. If he stiil has certificated shares,we'll have to go through the lost certificate procedure, en the value of the stocks that he owned. Most companies charge around 3%of the stock value to rep ace a certificate. Once that is complete,we can continue with the procedure to transfer and liquidate the stocks. I'll be in touch as soon as I have more information about the certificates. Jacky .... _.�.w . . __ _ , . _ . . From: meresquire@comcast.net[mailto:meresquire@comcast.net] Sent:Wednesday,August 17,2011 8:54 PM To:)acky M.Mindeck Subject:Re: Estate of Payne Jacky, I gave you everything I had concerning the stock certificates. II'I be happy to get a medallion signature guarantee on the letters of instructions if you'll provide them to me. Let me know how you'd want to proceed. BTW, I received a check for$20,000.00 from atty. Stone for the escrow for the sale of the house on 1814 Pine Street and deposited it into the estate account account. Marianne Marianne E. Rudebusch, Esquire 4711 Locust Lane Harrisburg, PA 17109 717-657-0632 717-657-1512(FAX) meresquire@comcast.net CONFIDENTIALITY NOT10E-This e-mail message is for the use of the intended recipient(s). The information contained in this communication may be confidential and may be subject to the attorney-client privilege. If you are not the intended recipient, please contact the sender immediatey by reply e-mail or by telephone and permanenUy delete this e-mail message and any accompanying attachment(s). Thank you. From:"Jacky M. Mindeck"<jacky@ledererlaw.com> To:meresquire@comcastnet Sent:Tuesday,August 16, 2011 2:59:08 PM Subject:Estate of Payne . Hi,Marianne, In assembling the paperwork you dropped off to trdnsfer and liquidate the stocks,I noticed that you did not get a Medallion Signature Guarantee on the letters of instruction. I can reprint those letters,but first I wanted to check with you as to whether you have been able to locate the original stock certificates. It appears that at least some of the shares held in Verizon,PPL,PNC,and Hershey were in certificate form. Only the BP shares are exclusively in book entry. If you cannot locate the original stock certificates,we will need to follow a separate procedure to have those certificates reissued before we can continue with the transfer and liquidation. Thanks, Jacky 1 of 2 8/18/2011 9:18 AM EXHIBIT B .'""." ` ""'°""" http://web.mail.comcast.net/zimbra/h/printmessage?id=176380&t�Am . � � �\ `v XFINITY Connect � meresq uire@►comcastnet _ _ f For�t Size= Update on your recent unclaimed property ciaim with the Pennsylvania Treasury (Claim ID: 77540251) From:Pennsylvania Treasury Department<"Pennsylvania Treasury Wed,Nov 28,201210:00 PM Department @patreasury.gov> Subject:Update on your recer�t unclaimed property claim with the Pennsylvania Treasury(Claim ID:77540251) To:MERESQUIRE@COMCAST.NET Your claim has been approved by Treasury and submitted for payment.You can expect to receive your check in approximately 10 business days. If you have arry questions,please call Treasury's Bureau of Unclaimed Property at 1-800-222-2046. Now that Treasury has helped�rou claim what's yours,leam more about other Treasury programs to enhance your family's ewnomlc security: • Be r Choi ,a short-term loan program to help cash-strapped working families make ends meet. • � onP H I,? a low-ir�terest energy efficiency loan program to slash your energy bills. • Pennsylvania'c s�9 rnuPgg��s Proarem he�ps families cut their taxes while saving for college. • RetirePA,a Treac��ry R tir m n �r��ritv Ini i� i ro to help Pennsylvanians retire with financial security. Bureau of Unclaimed Property Pennsylvania Treasury P.O.Box 1837� Harrisburg,PA 17105 P: 1,800.222.2046 � F:717.787.9079 www treasurac_aov Confidentiality Notice:This electronic communication is privileged and co�der�tial and is i�ended only for the party to whom it is addressed.Arry use,dissemination,distribution,or copying of this infom�ation other than l�the interided user(s)is unauthorized and may be unlawful.If received in error,please retum to sender and delete the unauthorized communication. Thank you. 1 of 1 11/29/2012 8:16 AM index...Pennsylvania Treasury-Eam.Learn.Invest. http://www.patreasury.gov/myclai� P�1�N S Y L V A:�T A Home�About�Contact�Newsroom�e-Contracts�Board of Finance&Revenue�Debit Card ............... .......... � . TR�ASURY � xos n��c�ox�,Te��si:KN.0 _ _.. _ Enter Emafl Address For News And UpdatE Submit,j �� College Savings Unelalmed PropeRy Investments 3 Transparency Savings,Loana 6lnveatmeM Programa Financial EdueaBon __...._.--- _._..__......_.._.__...__ 88Ck ^ NeW SeBrch ! Claim Status Inquiry The following is a Iiat of your curtent claima and their status. Claim ID Claim Status Holder Property Property Owner's Property Type Amount Name Id 77540251 Claim Pavment Isaued:11/28/2012 , First Dominion Mutual Life Insurance Company Estate Funds Payne Emily Fbop 11346062 Claim Status Flow-Yellow background indicates current status laim Additional Additional Anoroval Pavment Claim � m Received Infortnation Information in in Pa me itia --> ate —> Reauested —> c iv d —> Process --> Process —> Issued Loa Out Copyright The Pennsylvania Treasury Department.All Rights Reserved�Right To Know�Disdaimer�Site Mao�Emoloyee PoRal 1 of 1 9/4/2014 1:54 PN EXHIBIT C xr1N1lY C;onnect http://web.mail.comcast.net/zimbra/h/prinhnessage?id=198736&tzAm. . � XFINITY Connect meresquire�comcast.net ±Forrt Size= RE: Estate of W. P. Payne From:Amy Moya<Amy@ledererlaw.com> Wed,]ul 17,2013 10:40 AM Subject:RE: Estate of W. P.Payne To:meresquire@comcast.net Marianne, I will have Jacky fax you the Consent for porothy's signature.So the Consent along with the Agreement is what you will need to take to Dorothy. Dorothy will need to si n the Consent in front of a Notary Public. So,is it ok to send out the Agreement to the remainder of the beneficiaries? Amy ------------------------------------------------ Amy M.Moya,Esq. Law Offices of Susan E.Lederer 5011 I.ocust Lane Harrisburg,PA 17109 Phone—717-652-7323 Fax—717-652-7340 amy�ledererlaw.com From:meresquire@comcast.net[mailto:meresquire@comcast.net] Sent:Wednesday,July 17,2013 10:28 AM To:Amy Moya Subject:Re: Estate of W.P. Payne �Y� I am meeting with Dorothy Singley on Nbn. and w�ould like to take the agreement with me. She is in her 80's and might have questions about the meaning of some of the terms. Should I take the one you fa�aed to me? Marianne Marianne E. Rudebusch, Esquire 4711 Locust Lane Harrisburg, PA 17109 717-657-0632 717-657-1512(FAX) meresquireCa�comcast.net CONFIDEM1ALIlY NOT10E-This e-mail message is for the use of the intended recipient(s). The information contained in this communica6on may be confidential and may be subject to the attorney-client privilege. If you are not the intended recipient, please contact the sender immediately by reply e-mail or by telephone and permanently delete this e-mail message and any accompanying attachment(s). Thank you. From:"Amy Nbya"<Amy@ledererlaw.com> l of 5 7/17/2013 11:18 AM TY Connect http://web.mail.comcast.net/zimbra/h/prinhnessage?id=518600&tz-Am.. XFINI� C01111eG`C merrnjd�comcastnet +Font Size- RE: Payne estate From :Amy Moya<Amy@ledererlaw.com> Thu,Sep 12,2013 01:24 PM Subject:RE: Payne estate To :mermjd@comcast.net Marianne_ Sorr,v,I don't recall receiving any emails from you inquiring as to the status of the Consents to the Agreement. We are still awaiting receipt of the Consent from Lowther Manor Lodge. Once w�receive the Consent w�will be able to forwm�d the eement to the AG's Office. If we don't hear from them soon,we will follo�wp. , re Amy ------------------------------------------------ Amy M.Moya,Esq. Law Offices of Susan E.Lederer 5011 Locust Lane Harrisburg,PA 17109 Phone—717-652-7323 Fax—717-652-7340 amy@ledererlaw.com From:merrnjd@comcast.net[maiito:mermjd@comcast.net] Sent:Thursday,September 12,2013 9:36 AM To:Amy Moya Subject:Payne estate Hi Amy, It has been some time since I heard about the status of the eslate administration. I asked earlier via an email if all beneficiaries had signed the agreement I did not recei�e a reply to my inquiry. Haue all the beneficiaries signed and refurned the agreement and, if so, is the agreement with the AGs office?What is the appro�arrrate time frame for the distribution of U�e funds to the beneficiaries? Thanks. Marianne , of 1 9/13/2013 10:58 AM EXHIBIT D . . S .,/��/l�, May 30, 2014 Pennsylvania Office of Attorney General Strawberry Square, 16th Floor Harrisburg, PA 17120 RE: ESTATE OF W.PURNELL PAYNE SS NO. 210-26-9346 Dear Sir/Madam: I am writing this letter as the executrix of the estate to inquire about the status of your office's review of the settlement agreement. Previously the estate was represented by the law firm of Susan Lederer,Esquire,particulazly Amy Moya. It is my understanding from them that their representation was limited to the administration of the estate and therefore I am contacting you directly. Several beneficiaries under the decedent's Will are elderly and are in need of the funds. I have been communicating with all but one of the beneficiaries regularly,however I am unable to tell them when they will be receiving their shaze of the estate. I would appreciate it if you could give me some kind of idea as to what I can convey to them. I can be contacted by phone (717-657-0632), fax (717-657-1512), or email (meres uirena,comcast.net,2 Thank you for your attention to this matter. Very truly yours, . � Marianne E. Rudebusch MER/arr cc: Amy Moya, Esquire Beneficiaries (excluding William Payne) _ _ _ __ EXHIBIT E , 08/98/2014 11:43 7176527340 LEDERER LAW PAGE 02/02 ' �,.�--��s � i' � ;�� , ti� .�` �1��,1��"l.��, VIA FACSIMILT AND �GULAR MAIL August 8, 2014 Pcnnsylvania Off ce of Artorncy Gencrdl Ci�acitable Trusts and Organizations Scction Attn: Heatlter Vatace-Ririman 14`h Floor, Strawberry Squaze Har�isburg,��, ]7120 �: Estatc of Williarra purnell, Payne,Acceased No. 2 l-10-0282 Cumbcrlar�d Cou�nty Dcar Ms. Vance-Rittman: I�eceived an e.mail from Attorn.ey Rudebuscl�statin�that s6.e spoke to you yesterday. I�n the email,she informed me tliat witla thc exception of one or two of the benef.ciarics all distcxbution.s outlined on Schedule C of the Est�ate Settlemcnt Agrcem.ent have bee»made and tlzat sl�c intends to make the rema.iz�ing d.istribution wh.e� she xetums fzom vacatiozt on Au.gust 11,2014. Per Attorncy Rudcbusch's e.r.z�ail,she stated that tl�e fee bas beec�reduced per your xequest. T?Icase advise i�'you xequire verification oc addiiior.�a]documentation with regard to these issucs. Sinccrely, . f , � ��` �y � Moya anriy(,a71.ed ererl aw.com SO1�Locust�,ane • Harricburg,PA 17109 • Phono 717.G52.7323 • Fax 717.652,7340 • ausan(a�lcdcrerlaw co� www.lcdererlaw co� CERTIFICATE OF SERVICE AND NOW,this (�� day of ��aKlV�.�QI�- ,2014,I,Marianne E.Rudebusch, hereby certify that a copy of the within document has been served, by depositing a copy of the same in the United States mail, first class, postage prepaid, delivery at Harrisburg, Pennsylvania, to the following addressee: Heather J. Vance-Rittman, Esquire Senior Deputy Attorney General Charitable Trusts & Organizations 14�' Floor, Strawberry Square Harrisburg, PA 17120 By: . �' �a�.��►.�,�et� Marianne E. Rudebusch