HomeMy WebLinkAbout03-26-91
T
IN RE: ESTATE OF
ROBERT M. MUMMA, late of
Cumberland County,
Pennsylvania
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
NO. 21-86-398
ORPHANS' COURT DIVISION
PETITION OF ROBERT M. MUMMA. II.
SON OF DECEDENT. TO COMPEL
FIRST AND PARTIAL ACCOUNTS AND CONTINUING
ANNUAL ACCOUNTINGS
Robert M. Mumma, II, individually and as natural father,
natural guardian, and next of friend of and for Robert M. Mumma,
III, his natural son by sally Osler Songster, 19 East Marble
Street, Mechanicsburg and Susan Mann Mumma and Margeurite Mann
Mumma, his natural daughters by Susan Regan Mumma, by his
attorneys, Charles E. Shields, III, of Mechanicsburg, William C.
Costopoulos, of Lemoyne, and Pepper, Hamilton & Scheetz, of
Philadelphia, files the following Petition to Compel First and
Partial Accountings:
RE: JURISDICTION
1. Your Honorable Orphans' Court has jurisdiction over the
matters raised herein by virtue of section 711 of the "Decedents,
Estates and Fiduciaries Code", also known as the "Probate,
Estates and Fiduciaries Code." 20 Pa. C.S.A. sec. 711.
RE: ORPHANS' COURT'S AUTHORITY & POWER
2. Your Honorable orphans' Court has the requisite power
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and authority to compel first and partial accountings by and from
executors pursuant to section 3501.1 of the said Code.
20 Pa.
C.S.A. sec. 3501.1 reads in pertinent part:
A personal representative may be cited to file an
account at any time after the expiration of six months
from the first complete advertisement of the original
grant of letters. A personal representative may be
directed by the court to file an account of his admin-
istration at any time.
3. Your Honorable Orphans' Court has the requisite power
and authority to compel first and partial accountings by and from
testamentary trustees pursuant to section 7181 of the said Code.
20 Pa. C.S.A. sec. 7181 reads:
A trustee shall file an account of his adminis-
tration whenever directed to do so by the court and may
file an account at any other time.
4. At the common law, under the equitable powers of a
chancellor sitting in Equity, your Honorable Court has the power
and authority to compel first and partial accountings sua sponte
even without receiving a petition from an interested party.
RE: PROCEDURAL HISTORY OF RELATED FILING
5. A previous PETITION TO COMPEL ACCOUNTINGS, dated January
25, 1989 was somehow placed in the hands of your Honorable
Orphans' Court.
(Said Petition is attached hereto for the
convenience of your Honorable Court and is marked "Exhibit A.")
6. The said PETITION, to the best of Petitioner's
knowledge,
information, and belief was never formally or
officially docketed into the record.
Rather, on February 10,
1989, President Judge Sheely wrote in pencil on a memo stapled to
the said PETITION:
"Hold off on this until we see what happens
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r' f'
at the hearing to remove the executors."
7. On or about February 10,1989, a separate petition,
styled PETITION FOR REMOVAL OF EXECUTORS AND TRUSTEES was filed
and docketed into the record.
8. On March 30, 1989, the executrices appeared and answered
the removal petition.
9. The following day, March 31, 1989, President Judge
Sheely continued the hearing to remove executrices because the
Petitioner herein informed President Judge Sheely that he needed
more discovery and the production of more documents to adequately
prepare his case.
10. Since
taken upon
the
February
original
10, 1989 no
January 25,
further action has been
1989
PETITION TO
COMPEL
ACCOUNTINGS.
11. Since the said date of February 10, 1989 when President
Judge Sheely set aside the said PETITION TO COMPEL ACCOUNTINGS,
however, divers and sundry other pleadings and actions have been
made and have been taken in this and other related cases
involving this estate and the parties hereto.
12. Also, since the said date, further time has elapsed
without any accounting being presented to the Court or to
Petitioner.
13. Petitioner herein, to avoid any confusion as to the
original undocketed and unrecorded ORIGINAL PETITION and this
subsequent PETITION has by Paragraph 4 above attached the said
ORIGINAL PETITION hereto for the convenience of your Honorable
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Court.
("Exhibit A").
Petitioner intends for this instant
Petition to supersede the Original Petition.
RE: PROBATE OF WILL. ISSUANCE AND
ADVERTISEMENT OF LETTERS TESTAMENTARY
14. Robert M. Mumma, father of the petitioner, died on April
12, 1986, a resident of Cumberland County, Pennsylvania.
15. The said Robert M. Mumma's will and the codicil thereto
were duly probated and letters testamentary were duly granted
thereon by the Register of wills of Cumberland County to his
widow, Barbara McK. Mumma ("Mrs. Mumma") and to his daughter Lisa
M. Morgan, nee Mumma ("Mrs. Morgan") on June 5, 1986.
16. The grant of the said letters testamentary has since
been duly and completely advertised according to law pursuant to
the said Code, section 3162, 20 Pa. C.S.A. sec. 3162, which reads
in pertinent part:
The personal representative, immediately after
the grant of letters, shall cause notice thereof to be
given in one newspaper of general circulation published
at or near the place where the decedent resided...and
in the legal periodical...designated by rule of court
for the publication of legal notices, once a week for
three consecutive weeks....
17. The said due and complete advertisement of the said
Letters Testamentary was accomplished more than four months prior
to the date of the filing of this PETITION.
18. By the probate of the Will and the acceptance of the
issuance of the Letters Testamentary thereon, Mrs. Mumma and Mrs.
Morgan accepted the offices of both co-executrices and co-
trustees under the will as well as all the duties,
responsibilities and liabilities attendant to said offices.
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RE: CONTENTS OF ROBERT M. MUMMA'S WILL
19. Robert M. Mumma's will is dated May 19, 1982 and the
Codicil thereto is dated October 12, 1984. (said will and
Codicil are attached hereto, incorporated herein and made a part
hereof and are marked "Exhibit B").
20. Said will contains, in Articles FIRST through SIXTH,
clauses to, inter alia, revoke previous wills; pay debts, funeral
expenses, and estate and inheritance taxes; and make specific
bequests of some specific items to specifically named
individuals.
21. Article SEVENTH of the said will establishes a marital
trust under which the income is to be paid to the widow, Mrs.
Mumma, for life. At her death, the principal is to be paid to
the children "share and share alike, per stirpes, and not per
capita."
22. Said Article SEVENTH of the said will also permits a
distribution to the life beneficiary, Mrs. Mumma, of Five
Thousand ($5,000.00) Dollars or up to five (5%) percent of the
principal of the said Marital Trust, whichever is greater. Mrs.
Mumma and Mrs. Morgan have allocated all of the decedent's shares
in the 999 Corporation in which testator owned shares and in
which Mrs. Mumma owned shares individually to the Marital Trust
in order to permit those shares to be withdrawn under the five
(5%) percent principal withdrawal power by Mrs. Mumma
individually and thereby increase her personal control of the
Company. Mrs. Mumma has selectively exercised that power so as
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to reduce the holdings of the Estate and/or Trusts in 999 and may
have exceed the five (5%) percent limitation on that power. Mrs.
Mumma and Mrs. Morgan should account for all distributions made
pursuant to the withdrawal power so that the beneficiaries may
determine whether the power has been exercised within its limits.
23. Article EIGHTH of the said will establishes a residuary
trust under which the income is to be paid to the widow, Mrs.
Mumma, for life. At her death, the principal is to be paid to
the children "share and share alike, per stirpes, and not per
capita."
24. Article FIFTEENTH of the said will as per the said
COdicil, nominates, constitutes and appoints the aforesaid widow,
Mrs. Mumma, and the aforesaid daughter, Mrs. Morgan, as co-
executrices of the said will.
25. Article FIFTEENTH of the said will as per the said
Codicil, also nominates, constitutes and appoints the aforesaid
widow, Mrs. Mumma, and the aforesaid daughter, Mrs. Morgan, as
co-Trustees of the aforesaid Trusts established in the aforesaid
Articles SEVENTH and EIGHTH "to administer said Trusts as
directed by [the said] last will..."
26. Said Articles SEVENTH and EIGHTH of said will provided a
gift over or remainder interest after the termination of Mrs.
Mumma's life interest upon her death to four named children, to
wit: Robert M. Mumma, II, Petitioner herein, Barbara M. McClure,
Linda M. Roth and Lisa M. Mumma, now Mrs. Morgan, "share and
share alike, per stirpes and not per capita." Said children's
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shares in the remainder or gift over are as tenants in common and
not as joint tenants with right of survivorship as amongst
themselves.
27. Upon the death of Robert M. Mumma, the said remainder
interests in common in favor of the said named four children
vested absolutely in interest but not in possession, the
possession being postponed until the termination of the said life
interests in the said trusts upon the death of Mrs. Mumma.
28. Petitioner is the parent, natural guardian, and next of
friend of and for Robert M. Mumma III, his natural son by his
former wife, Sally Osler songster, of 19 East Marble Street,
Mechanicsburg, Cumberland County. The said son was born on May
12, 1982, prior to the death of the late Robert M. Mumma, and is
a contingent remainder beneficiary under Articles SEVENTH and
EIGHTH of the said will.
29. Petitioner is also the parent, natural guardian, and
next of friend of and for Susan Mann Mumma and Marguerite Mann
Mumma, his natural daughters by his current wife, Susan Regan
Mumma. The said daughters were born on June 19, 1987 and on
~~~~ /~ , 1990, respectively, after the death of the
late Robert M. Mumma, and are contingent remainder beneficiaries
under Articles SEVENTH and EIGHTH of the said will.
RE: PETITIONER'S PURPORTED DISCLAIMER
30. On January 6, 1987, Petitioner executed a document
prepared for him by Authur Klein, a partner in the Philadelphia
law firm of Morgan, Lewis & Bockius, the firm representing Mrs.
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Mumma and Mrs. Morgan in the administration of the estate of
Robert M. Mumma.
31. The document was called "Disclaimer by Robert M. Mumma
II." It recited provisions of Articles SEVENTH and EIGHTH of the
said will and purported to disclaim and renounce all of
Petitioner's right, title and interest in and to the principal of
the trusts under the aforesaid articles of said will.
32. The so-called "Disclaimer" was filed in the Office of
Register of wills of Cumberland County on January 12, 1987 under
circumstances and alleged facts which have been and are highly
disputed.
RE: APPOINTMENT OF GUARDIAN AD LITEM
33. The executrices aforesaid developed a plan to sell
certain key businesses (especially 999, Inc., a holding company
for key operating businesses) within the Mumma family enterprises
system to a foreign buyer despite Petitioner's knowledge that
such was not his deceased father's true intention and his
assertion that he was prepared to purchase the key businesses
being proposed for sale. (See Diagram "A" attached hereto).
34. In connection with the plans of the executrices to sell
these key family businesses to a foreign buyer, they filed
actions for Declaratory Judgment and for other equitable relief.
35. Said actions by the executrices were designed to
ultimately force Petitioner to go along with a sale he adamantly
asserted was against his deceased father's true intentions.
36. Since Petitioner had supposedly agreed to the filing of
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his purported disclaimer, his standing to contest certain actions
of the executrices as they related to the affairs of his father's
estate in the Orphans' Court was open to attack.
37. Executrices, contemporaneously with the filing of their
actions for Declaratory Judgment and for other equitable relief,
filed with the orphans' Court a PETITION FOR APPOINTMENT OF
GUARDIAN AD LITEM.
38. Although the aforesaid PETITION and its WHEREFORE
clause pointedly referred only to Petitioner's then born two (2)
eldest children, Robert M. Mumma, III, and Susan Mann Mumma, the
Orphans' Court issued the Decree herein quoted which extended to
all minor persons interested in the estate of Robert M. Mumma, to
wit:
AND NOW, this 29th day of December, 1988, upon
consideration of the annexed Petition, Robert M. Frey,
Esq., is hereby appointed Guardian ad Litem for the
minor persons interested in the estate of Robert M.
Mumma, deceased, with authorization to represent said
minor persons in all matters related to the sale of
Nine Ninety-Nine, Inc. and Hummelstown Quarries, Inc.
and the actions for Declaratory Judgment and Other
Relief pertaining thereto, which actions are now
pending before this Court, and in any further or other
proceedings in the Court of Common Pleas of Cumberland
County or the Court of Common Pleas of Dauphin County,
Pennsylvania relating to or arising out of such
matters.
39. The scope and breadth of the said Decree of Appointment
speak for themselves and show that the Guardian ad Litem's
appointment was for limited and specified purposes and did not
encompass a general guardianship of all interests of the said
minors nor was it an appointment as a guardian of the said
minors' estates.
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RE: COURT PERMITTED REVOCATION OF DISCLAIMER
40. On June 20, 1989, Petitioner filed a PETITION TO REVOKE
DISCLAIMER in the form of a rule to show cause.
41. The Guardian ad Litem opposed Petitioner's efforts to
withdraw his purported disclaimer.
42. A hearing was held in front of Presiding Judge Sheely
on August 28, 1989 at which time the parties were directed to
file briefs upon the issue of revoking the disclaimer.
43. On November 17, 1989, Presiding Judge Sheely, by an
order accompanied by an opinion, granted Petitioner's motion to
revoke his disclaimer.
44. On January 16, 1990, Petitioner filed a praecipe to
withdraw the disclaimer.
45. On January 23, 1990, the Register of wills of Cumberland
County ordered the revocation of Petitioner's disclaimer.
46. The guardian ad litem has appealed the allowance of the
revocation of disclaimer to the Superior Court which remanded the
matter because exceptions to the Decree Nisi had not been acted
upon when the Guardian ad Litem took his appeal.
RE: PETITIONER. PARENTS. AND RESPONDENTS
47. Petitioner is an adult individual and currently resides
at Bowmansdale, York County (Box 58) PA 17008.
48. Petitioner's current wife, Susan Regan Mumma, the mother
of the said Susan Mann Mumma, is an adult individual and resides
with Petitioner at the same address.
49. Petitioner's former wife, Sally Osler Songster, the
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mother of the said Robert M. Mumma III, is an adult individual
and currently resides at 19 East Marble Street, Mechanicsburg,
Cumberland county, Pennsylvania.
50. Respondent, co-executrice and co-trustee, Barbara McK.
Mumma (Mrs. Mumma) is an adult individual currently residing at
845 Kiehl Drive, Lemoyne, Cumberland County, Pennsylvania.
51. Respondent, co-executrice and co-trustee, Lisa Morgan
(Mrs. Morgan) is an adult individual currently residing at 804
Michigan Avenue, Lemoyne, Cumberland County, Pennsylvania.
RE: LACK OF FULFILLMENT OF DUTIES
52. More than six months have elapsed after the appointment
of the co-executrices and neither of them has filed an account as
co-executrices as required by section 3501.1 aforesaid despite
requests by Petitioner through his counsel that they do so.
53. The co-trustees assumed their offices as Testamentary
co-Trustees by virtue of the probate of the will and the
acceptance of the issuance of Letters Testamentary thereon and
neither of them has filed an account as co-trustee despite the
fact this estate has now been open nearly five (5) years and
despite requests by Petitioner through his counsel that they do
so.
54. Petitioner has no reason to believe that Respondents
will act any more appropriately in future years in providing
information and accountings, which, because of the nature of the
assets of the trusts and ability of the co-trustees to convert or
transfer some of said assets, could work irreparable harm and
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damage to Petitioner or his children and his/their eventual
remainder interest when it finally vests in possession.
WHEREFORE, Petitioner respectfully requests this Honorable
Court to award a citation directed to Barbara McK. Mumma, and
Lisa M. Morgan, co-executrices under the will of Robert M. Mumma,
deceased, and to the said Barbara McK. Mumma and Lisa M. Morgan,
co-Trustees under Articles SEVENTH and EIGHTH of said Will, to
appear and show cause if any there be, why they should not be
required to prepare and file with this Honorable Court:
1) A First and Partial Account of their administration
of the Estate of Robert M. Mumma, deceased;
2) First and Partial Accounts of their administrations
of the Trusts under Articles SEVENTH and EIGHTH of the will
of Robert M. Mumma, deceased; and
3) continuing Partial Accounts of their administration
of the said Estate and Trusts on an annual basis until the
termination and final accountings of said Estate and Trusts,
said filings to be made within forty-five (45) days of the
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685
.
end of each calendar year or within four (4) months of the
final termination of said Estate and Trusts.
Respectfully submitted,
,
Charles E. Shields, III
Commonwealth National Bank Bldg.
2 West Main Street
Mechanicsburg, PA 17055
(717) 766-0209
LD. #38513
William C. costopoulos
831 Market Street
Lemoyne, PA 17043
(717) 761-2121
By (I~J~.J/2~
Attorneys for Petitioner,
Robert M. Mumma, II
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686
VERIFICATION
I, Robert M. Mumma, II, depose and say that the facts set
forth in the foregoing Petition are true and correct to the best
of my knowledge, information and belief and I understand that the
statements herein are subject to the penalties of 18 Pa. C.S.
sec. 4904 relating to unsworn falsification to authorities.
1J- ,11. ~MaJh:
ROBERT M. MuMMA, II
687
"
CERTIFICATE OF SERVICE
I, Charles E. Shields, III, certify that a copy of the
attached PETITION OF ROBERT M. MUMMA II, SON OF DECEDENT, TO
COMPEL FIRST AND PARTIAL ACCOUNTINGS AND CONTINUING ANNUAL
ACCOUNTINGS, was served by first class mail on
>>aw. /3, Jf9/
.
upon the following:
Richard W. Stevenson, Esquire
McNees, Wallach & Nurick
P.O. Box 1166
Harrisburg, PA 17108-1166, for
Barbara M. McClure
129 S. Lewisberry Road
Mechanicsburg, PA 17055
John Hardin Young, Esquire
Porter, Wright, Morris & Arthur
1233 20th Street, N.W.
Washington, D.C. 20036-2395, for
Linda M. Roth
5104 Wessling Lane
Bethesda, MD 20814
Attorney General
Commonwealth of Pennsylvania
Strawberry Square
Harrisburg, PA 17120
William E. Zeiter, Esq.
Morgan, Lewis & Bockius
2000 One Logan Square
Philadelphia, PA 19103, for
Barbara McK. Mumma and
Lisa M. Morgan
William F. Martson, Esquire
Martson, Deardorff, Williams & otto
10 East High Street
Carlisle, PA 17013, for
Barbara McK. Mumma and
Lisa M. Morgan
('hJu [ ~:7iL
CHARLES E. SHIELDS, III
688
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By the Court:
Mumma
R~bert
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IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 21-86-398
ESTATE OF ROBERT M. MUMMA, Deceased
RULE TO SHOW CAUSE
AND NOW, this
day of
, 1989, upon
consideration of the annexed petition and pursuant to 20 Pa. C.S.
S3501.1 and S7181, it is hereby decreed that Barbara McK. Mumma
and Lisa M. Morgan, Executors and Trustees of the Will of ~obert
M. Mumma, deceased, show cause in this Court at Courtroom No.
Cumberland County Courthouse, Carlisle, Pa. on
1989, at
o'clock
m. why they should not be required to
prepare and file with this Court (i) an account of their
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administration of the Estate of Robert M. Mumma, deceased; and
(ii) accounts of their administration of the Trusts under
Paragraphs SEVENTH and EIGHTH of the will of Robert M. Mumma,
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deceased.
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By the Court:
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690
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 21-86-398
ESTATE OF ROBERT M. MUMMA, Deceased
ORDER
AND NOW, this
day of
, 1989, upon
consideration of the annexed petition and pursuant to 20 Pa. C.S.
~3501.1 and ~7181, it is hereby ORDERED that Barbara McK. Mumma
and Lisa M. Morgan, Executors and Trustees of the Will of Rotlert
M. Mumma, deceased, prepare and file with this Court within 20
days hereof (i) an account of th~ir administration of the Estate
of Robert M. Mumma, deceased, and (ii) accounts of their
administration of the Trusts under Paragraphs SEVENTH and EIGHTH
I
of the Will of Robert M. Mumma, deceased.
_.5
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By the Court:
J.
691
\
I _
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 21-86-398
ESTATE OF ROBERT M. MUMMA, Deceased
PETITION TO COMPEL ACCOUN'IINGS
Robert M. Mumma, II, individually and as parent and
natural guardian for Robert,M. Mumma, III and Susan Mann Mumma,
",' - -;
by his attorneys, Pepper, Hamilton & Scheetz and Fowler, Addams,
,Shughart & Rundle, files the following Petition to Compel
Accountings pursuant to 20 Pa. C.S. 53501.1 and 51181:
..
'1. Robert M. Mumma (the "Decedent") died on April 12,
1986, a resident of Cumberland County, Pennsylvania.
2. Letters Testamentary were granted by the Register
of wills of Cumberland County to Barbara McK. Mumma ("Mrs.
Mumma") and Lisa M. Morgan ("Mrs. Morgan") on June 5, 1986.
3. The Decedent's Will dated May 19, 1982 and First
'Codicil thereto dated October 12, 1984 leaves the bulk of his
estate to a Marital, and Residuary Trust under which the income is
to be paid to 'Decedent's wife, Mrs. Mumma, for life. At her
death, the principal is paid to the Decedent's children with
692
substitution of issue in the case of a deceased child's share.
The Decedent was survived by four children.
4. paragraph THIRTEENTH of the Decede~t's will sets
forth his intent that his stock in "privat~ly held corporations"
owned by him at his death "be continued for the benefit of and
under the management and control of my immediate family."
5. Petitioner is the son of Decedent and parent and
natural guardian of Robert M. Mumma, III (born 5/12/82) and
Susan Mann Mumma (born 6/19/87), who are contingent remainder
\
beneficiaries.
6. Mrs. Mumma and Mrs. Morgan have filed a Petition
and Complaint in this Court, Doth served upon Petitioner,
alleging that it is not "expedient and possible" to retain shares
of two of Decedent's privately held businesses, Nine Ninety"-Nine,
. .,
Inc. ("999") and Hummelstown Quarries, Inc. ("Hummelstown") and
related real estate and which seeks:
",
(a) a Declaratory Judg~ent that the Estate's shares
in 999 and Hummelstown may be sold to a foreign company
notwithstanding the directions of Paragraph THIRTEENTH of the
Will to retain the family businesses for the benefit of the
decedent's family;
(b) an Order that Mrs. Mumma and Mrs. Morgan, as
Executors and Trustees, may submit "to voluntary arbitration" any
issues a non-selling shareholder raises in connection with the
sale of his or her interest in 999 and Hummelstown.
7. Mrs. Mumma and Mrs. Morgan, in both their
individual and fiduciary capacities, have filed a Complaint in an
693
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equity action against Petitioner. The Complaint seeks a
declaratory judgment that certain alleged agreements allow them
to sell Petitioner's interests in certain business related real
estate without Petitioner's consent.
8. The averments in Mrs. Mumma's and Mrs. Morgan's
Petition and Complaints cannot be resolved unless this Court and
all parties in interest have an opportunity to fully examine all
..
transactions which would be shown in the Executors' and Trustees'
accounts.
9. It is impossible to determine the basis of any
conclusion by Mrs. Mumma and Mrs. Morgan that it is not
"expedient and possible" to retain the Decedent's privately held
businesses without a complete accounting of the assets received
~
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by the Estate and/or Trusts from such businesses and the
management by the Estate and/or Trusts of such businesses.
10. Mrs. Mumma and Mrs. Morgan have allocated all of
.,
the Decedent's shares in 999 to the Marital Trust in order to
permit those shares to be withdrawn under the five percent
principal withdrawal power by Mrs. Mumma individually and thereby
increase her personal control of the Company. Mrs. Mumma has
selectively exercised that power so as to reduce the holdings of
the Estate and/or Trusts in 999 and may have exceeded the five
percent limitation on that power. Mrs. Mumma and Mrs. Morgan
should account for all distributions made pursuant to the
withdrawal power so that the beneficiaries may determine whether
the power has been exercised within its limits.
694
11. Mrs. Morgan has received payments of
:approximately $200,000 for certain "professional services" she
,
11legedlY rendered to the Estate as an attorney, The
beneficiaries of the Estate have the right' to know the basis of
this expenditure and all other expenditures for debts and
expenses, including the payees thereof and the reasons therefor.
12. The terms of the Trusts include a principal
invasion power at the discretion of the Trustee~ for the benefit
of Mrs. Mumma for certain limited purposes after taking i~to
account her other resources. The beneficiaries of the Trusts
have the right by virtue of a full accounting to know whether,
and to what extent, the Trust~es have exercised this power for
Mrs. Mumma so as to reduce the interests of the Trust in the
Decedent's privately held businesses.
.,
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13. Mrs. Mumma and Mrs. 'Morgan should account for the
basis of the valuations and deductions they submitted on the
,
federal estate tax and Pennsylvania inheritance tax returns.
The
beneficiaries have a right by virtue of a full accounting to
examine the propriety of such valuations and deductions.
14. Mrs. Mumma and Mrs. Morgan, in their role as
Executors and Trustees, have managed the Decedent's privately
held businesses without providing any information with respect to
such management to the beneficiaries. They should be required
to account for their management of all business interests,
including the liquidation of any privately held businesses owned
by the Decedent, including but not limited to Kim Co., Inc.
695
WHEREFORE, Petitioner respectfully requests that 'this
"
'court direct Barbara MeR. Mumma and Lisa M. Morgan, Executors of
ii '
the Will of Robert M. Mumma, deceased, and Trustees of the Trusts
under Paragraphs SEVENTH and EIGHTH of said,Will to show cause
"
j
why they should not be required to prepare and file with this
Court (i) an account of their administration of the Estate of
Robert M. Mumma, deceased, and (ii) accounts of their
administration of the Trusts under Paragraphs SEVENTH and EIGHTH
of the will of Robert M. Mumma, deceased.
Respectfully submitted,
.James R. Ledwith
'Jon A. Baughman
, Anthony Vale
PEPPER, HAMILTON & SCHEETZ
3000 Two Logan Square
Philadelphia, PA 19103
(215) 981-4000 , J!
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John B. Fowler, III
FOWLER, ADDAMS, SHUGHART & RUNDLE
28 South pitt Street
Carlisle, PA 17013
(717) 249-8300
1
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696
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VERIFICATION
I, Robert M. Mumma, II, depose and say that the facts
set forth in the foregoing Petition are true and correct to the
best of my knowledge, information and belief and I understand
that the statements herein are subject to the penalties of 18 Pa.
I
C.S. S4904 relating to unsworn falsification .to authorities.
~M. -U
ROBERT M. MUMMA, II
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CERTIFICATE OF SERVICE
V I, John B. Fowler, III, certify that a copy of the attached
11
iPetition to Compel Accountings of Robert M. Mumma, II was served
IJ
'by first class mail on January 25, 1989 upon the following:
Barbara M. McClure
129 S. Lewisberry Road
Mechanicsburg, PA 17055
Linda M. Roth
5104 Wessling Lane
Bethesda, MD 20814
Attorney General
Commonwealth of Pennsylvania
Strawberry Square
Harrisburg, PA 17120
and a copy was served by hand delivery on January 25", 1989
.' ,.(
upon:
William E. Zeiter, Esq.
Morgan, Lewis & Bockius
2000 One Logan Square
Philadelphia, PA i9103
\
698
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LAST WILL AND TESTAMENT
OF
ROBERT M. MUMMA
I, ROBERT M. MUMMA, of the Borough of Wormleysburg, County of
Cumberland and Commonwealth of Pennsylvania, being of sound and dis-
posing mind and memory, and not acting under influence of any person
whomsoever, do make, publish and declare this instrument to be my
Last Will and Testament, in manner and form following.
FIRST: I hereby expressly revoke all Wills, Codicils and testa-
mentary writings of whatsoever ~ind and nature heretofore made by me.
SECOND: I hereby direct my Executors, hereinafter named, to
pay all my just debts, expenses of administration, funeral expenses,
expenses of erecting a suitable monument for my grave and the cost of
perpetual care thereof out of my estate, as soon as is practicable
after my decease.
THIRD: I direct that all estate, inheritance, transfer, legacy
or succession taxes, or death duties, which may be assessed of imposed
as a result of my death or with respect to my estate, or any part
thereof, wheresoever situated, whether or not passing under this my
Last Will and Testament, including the taxable value of all policies of
insurance on my life and of all transfers, powers, rights, or interests
includible in my estate for the purpose of such taxes and duties, shall
be paid out of my general estate as an expense of administration and
without apportionment, and shall not be prorated or charged against any
of the gifts in this Will or against any property not passing under this
Will. In the absolute discretion of my Executors, hereinafter named,
they may pay such taxes immediately or may postpone the payment of the
taxes on future or remainder interests until the time possession accrues
to the beneficiary or beneficiaries named herein. My Executors may, in
their discretion, arrange for extension of time for the payment of said
estate and inheritance taxes, and any interest and/or penalty incurred
on any such taxes, whether or not resulting from such extensions or post-
ponements, shall be borne by my estate as an expense of administration.
FOURTH: I give and bequeath unto my son, ROBERT M. NUNHA, II,
the Gorgas Grandfather's Clock, which I consider owned by me and which
has been in the Mumma family for many years. I further give and bequ~ath
unto my son, ROBERT M. Millll1A, II, all of my jewelry, owned by me at the
time of my death.
FIFTH: I give and bequeath unto my daughter, LISA M. Millll1A, my 380SL
Mercedes automobile.
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SIXTH: I give and bequeath unto my wife, BARBARA McK. MUMMA,
all of my automobiles (except as to the one hereinabove disposed of)
and other articles of personal use. Should my said wife predecease
me, all of said personal effects as above described shall be distribut-
ed among my children living at the time of my decease in such manner
as they shall mutually determine. If my said living children are un-
able to agree to the distribution thereof, my Executors shall determine
the items to be distributed and to whom distributed and their determina-
tion shall be final and conclusive upon my said children.
SEVENTH: If my wife, BARBARA McK. MUMMA, survives me, I give and
bequeath to the trustees hereinafter named, an amount equal to fifty
(50%) percent of my total gross estate as finally determined for Federal
Estate Tax purposes, taking into account and including therein, for
computation purposes, my undivided interest in the value of all my
interests in property which pass or have passed to my wife under other
provisions of this Will or otherwise than under this Will, but only to
the extent that such interests are, for the purpose of the Federal
Estate Tax, included in determining my gross estate and allowed as a
marital deduction. In funding this Trust, I authorize my Executors to
use cash or other property or a combination thereof, and I direct that
any such other property so used shall, for the purpose of funding the
trust, be valued as of the date of its distribution. In computing the
amount of this bequest, I direct that the values and amounts as finally
determined for Federal Estate Tax purposes shall control.
Notwithstanding anything to the contrary contained in this Will,
I direct that (a) the Trust shall not be funded with any property or
the proceeds of any property which (1) would not qualify for the marital
deduction allowable in determining the Federal Estate Tax on my Estate
or (2) is includible in my gross estate for Federal Estate Tax purposes
and also subject by reason of my death to any inheritance tax, transfer
tax, estate tax or other death duty in any foreign country or political
subdivision thereof, except that the property described in this clause
may be allocated to the Trust to the extent that other property of my
Estate, which does qualify for the marital deduction, is not sufficient
to fund the Trust in full; (b) that the trustee shall not retain in
the Trust beyond a reasonable time, any property which may at any time
be or become unproductive nor shall they acquire unproductive property
as an investment to be held in the Trust; and (c) that none of the
powers granted to my Executors and trustees by this Will shall be exer-
cised in such manner as to disqualify the Trust or any part thereof from
the marital deduction allowable to determine the Federal Estate Tax on
my Estate, except as may be hereinafter provided.
I direct that the trustees hold said amount, In Trust Nevertheless,
to manage, invest and reinvest the same, to collect the income and to
pay over or apply the net income to, or for, the benefit of my wife,
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BARBARA McK. MUMMA, at least yearly. My individual trustee, other
than my wife, solely and within her discretion alone, is authorized
to distribute to and for the benefit of my wife, BARBARA McK. MUMMA,
in addition to the income hereinabove specified, so much of the
principal of this Trust as she may deem necessary or advisable to
reasonably provide for her support, health, welfare, maintenance or
comfort, to maintain for her a standard of living which she has during
our married life enjoyed, taking into account, however, my wife's in-
come from other sources including, but not limited to, all income from
trusts, estates and business interests, as well as available principal
assets. Notwithstanding the limited invasion right of trust principal
by my one trustee for the use and benefit of my wife, which requires
a deficiency in other available funds, I give unto my wife a right,
which shall not be cumulative, to request annually in writing a dis-
tribution to her by the trustees from the principal of this Trust of
up to Five Thousand ($5000.00) Dollars or up to five (5%) percent of
the then principal of this Trust, whichever shall be the greater, and
the trustees, upon receipt of such writing, shall make payment thereof
to my wife during the calendar year in which said writing was received.
The annual request by my wife is not mandatory, but shall be made, if
desired, only by herself individually.
I hereby authorize my Executors, in their sole discretion, to
elect that any part or all of any amount passing under this article of
my Last Will aud Testament, to my wife, BARBARA McK. MUMMA, in the
event she survives me, be treated as qualifying terminal interest
property for the purpose of qualifying for the marital deduction allow-
able in determining the Federal Estate Tax on my Estate. Without limit-
ing the discretion contained in this foregoing sentence, it is my ex-
prectation that my Executor;will make said election with respect to all
of any such amount, unless the timing of my spouse's death and mine and
the c~ation of the combined death duties of our two (2) estates
renders such an election inappropriate.
Upon the death of my said wife, the principal of this Trust, as it
is then constituted, shall be paid over by my surviving trustee unto
my children, ROBERT M. MUMMA, II, BARBARA M. McCLURE, LINDA M. ROTH and
LISA M. MUMMA, free of this Trust, share and share alike, per stirpes
and not per capita.
EIGHTH: All the rest, residue and remainder of my property and
estate, both real and personal of whatsoever kind and wheresoever situate,
of which I shall die seized or possessed, and of which I shall be en-
titled to dispose of at the time of my death (my "residuary estate"), I
give, devise and bequeath unto the trustees hereinafter named, In Trust,
Nevertheless, to hold, manage, invest and reinvest in the same, to collect
the income and to pay over or apply the net income to or for the benefit
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of my wife, BARBARA McK. MUMMA, at least yearly. My individual
trustee, other than my wife, soley and within her discretion alone,
is authorized to distribute to and for the benefit of my wife,
BARBARA McK. MUMMA, in addition to the income hereinabove specified,
sO much of the principal of this Trust as she may deem necessary or
advisable to reasonably provide for her support, health, welfare,
maintenance or comfort, to maintain for her a standard of living
which she has during our married life enjoyed, taking into account,
however, my wife's income from other sources including, but not limit-
ed to, all income from trusts,estates and business interests, as well
as available principal assets.
Upon the death of my said wife, the principal of this trust, as
it is then constituted, or, if my said wife does not survive me, upon
my death, my resi.duary estate, shall be paid over by my surviving
trustee or by my successor Executor, as the case may be, unto my
children, ROBERT M. MUMMA, II, BARBARA M. McCLURE, LINDA M. ROTH and
LISA M. MUMMA, share and share alike, per stirpes and not per capita.
'In the event any.of my said children shall predecease me leaving
issue (including adopted children) surviving, then and in that event
their share above provided shall pass to such issue. If,however, any
of my children shall predecease me without leaving issue, (including
adopted children) surviving, then and in that event their respective
" shares above provided shall lapse and their share shall be equally
divided among my surviving children.
In the event the Trusts established under Items Seventh and Eighth
of this my Last Will and Testament, and my residuary estate established
under Item Eighth hereof, have not been finally distributed as herein
provided, and there are no beneficiaries to receive the same in accordance
therewith, the trust funds held by my trustees, and my residuary estate,
as herein named, upon the occurence of said contingency, shall be paid
over, free of all Trusts, to the POLYCLINIC MEDICAL CENTER of Harrisburg,
Pennsylvania, said moneys and property when so paid to the POLYCLINIC
MEDICAL CENTER, both the principal and the income received therefrom
shall from time to time be used by said Medical Center for capital im-
provements to the physical structure and plant of said Medical Center,
and for moveable fixtures and equipment of a permanent nature which can
be used for patient treatment, care and comfort, but no part of such
money and property, either principal or income, shall be used or applied
to the current expense in the operation of said Medical Center.
As used in this Will and the Trusts hereunder, the masculine pro-
noun shall include the feminine, and the singular shall include the plural.
The Trustees shall be vested with reasonable discretiunary powers
and in all matters not otherwise herein specifically provided, they shall
exercise their sound judgment and discretion in the performance of their
duties hereunder. They shall not be liable for any error of judgment
provided that such error is honestly made.
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NINTH: I give and grant unto my trustees, and the survivor
thereof, and their successor or successors, the following powers, which
shall be construed broadly and which may be exercised by them in either
or both capacities, as in their discretion they deem advisable, in
addition to and not in limitation of their common law and statutory
powers:
(1) To allot, assign, care for, collect, contract with re-
spect to, convey, convert, deal with, dispose of, enter into, exchange,
hold, improve, invest, lease, manage, mortgage, grant and exercise
options with respect to, take possession of, pledge, receive, release,
sell, sue for, and in general do any and every act and thing and to enter
into and carry out any and every agreement with respect to the property
included in any trust created in this Will which they could if they were
the absolute owners thereof, without being limited in any way by the
specific grants of power hereinafter made.
(2) To retain for such time as in their judgment may seem
advisaqle all or any part of my property or assets which at any time
shall constitute a part of the trusts herein provided for.
(3) To sell or exchange, either privately or at public sale
and without prior approval of any court, at such time or times and at
such price or prices and on such terms and conditions as the trustees
may consider advisable, all or any part of the trust property, real,
personal ~r mixed, and to execute, verify, acknowledge and deliver all
deeds,bills of sale, or other documents which may be necessary or
proper in the exercise of such powers without liablity on the purchaser
or purchasers to look to the application of the purchase price.
(4) To manage any real property held by them in such manner
as they may determine, including authority to alter, repair, maintain
or improve such property as hereinafter set forth, to mortgage such
property on such amount, on such conditions and at such rates of interest
as they shall deem advisable; to abandon such property, to adjust
boundries, to erect or demolish buildings thereon, to convert for a
different use, to dedicate for public use without compensation, to grant
easements and rights-of-ways, to waive payment for property taken by
right of eminent domain and to claim and negotiate for payment for
property, to enter into party-wall contracts, to protect out of the
general funds of the Trusts created herein, to insure or perfect title
and to charge the cost of any action taken with regard to any such
property to principal or income as they may determine. To make all
ordinary repairs to any real estate held by them and such extraordinary
repairs, alterations or improvements against the principal of the Trusts
herein created of which the property being repaired, altered or im-
proved forms a part.
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(5) To lease any real estate subject to the Trust herein
created ff)r such terms or terms, and for such rental or rentals, and
under such covenants and agreements as may, in the discretion of the
trustees, be considered for the best interest of the trust estate. The
trustees shall recognize existing leases, but still have the power to
agree to modification of, or amendment to, the terms of existing leases
or to extensions or renewals thereof. The trustees shall have authority
to acquire by purchase, gift or otherwise, and to resell, receive, hold,
manage and control real estate, and any other interest therein, subject
to the Trusts, and do all things necessary or proper in the performance
'of such functions.
(6) To invest, and from time to time to reinvest, to acquire,
and to retain temporarily or permanently the trust estates received or
held by them in cash or in kind or real or personal property, foreign
or domestic, including by way of illustration, but not by way of limita-
tion, common or preferred stocks, investment bonds, mortgages, debentures,
notes, unsecured obligations, wasting assets, or investments which are
unproductive, overproductive or underproductive as in their discretion
they may deem advisable, and the total trust funds or the relation it
may bear to the type or character of other investments. in the trust estates,
or to the effect in the trust estates and they shall not be restricted
in their choice under any present or future applicable law, it being my
incention to give my trustees power to act in such manner as they will
believe to be for the best interest of the Trusts created herein.
(7) To pay income tax on gains from the sale or other con-
version of capital assets out of the .corpus thereof.
(8) To amortize, accelerate pa)~ent of, reduce, extend,
modify, settle or liquidate any lien, encumbrance, mortgage, or other
charge against any real estate or other property which may be subject
to these Trusts. The trustees shall specifically keep and perform all of
the covenants, terms and conditions of any existing mortgage or mortgages
upon said real estate, on the part of the mortgagor required to be kept
and per=ormed and shall have full power and authority with the consent
0= the mortgagee or mortgagees, to refund, replace, extend or otherwise
amend the saUle, and to anticipate and accelerate any periodical payments
therein required.
(9) To subscribe for stock allotments and to exercise all
rights and privileges pertaining to securities which are available to
the owner thereof.
(10) To receive or make distribution of any trust herein
erected, either in IT,oney or in kind, or partly in money and partly in
kind. The judgmeilt of the trustees as to \~hat shall constitute on
equitable distribution or apportionment shall be binding and conclusive
upon the beneficiaries hereof. Nothing hprein contained, however, shall
eT.1PG"ver the Lrustees to make distribution before the time or times
specified herein.
704
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(11) To pay, collect, compromise, sue for or contract any
claim or other matter, directly or indirectly, affecting the Trusts.
(12) To use income and/or principal to maintain in force
any policies of life insurance which I may own on the life or lives
of other persons or to receive in gift or purchase or maintain pre-
viously existing insurance or annuity contracts for the benefit of
any benefici&ry, primary or contingent, if the trustees determine
that the best interest of my family would be served by purchasing said
contracts or by continuing such insurance in force, and to exercise
~ll the powers given to the owner of such policies.
(13) To employ counsel, auditors, custodians, accountants,
appraisers, engineers, aud other persons, professional or otherwise,
as ~ny be necessary for the proper administration of the Trusts. and
to pay their compensation for trust funds.
(14) To borrow money and as security thereof, to execute
bonds and mortgages containing warrants of attorney, to confess
judgment and to pledge personal property.
(15) To incorporate any unincorporated business received
from my estate.
(16) To carryon and conduct any business enterprise in
which I may be engaged at my death.
(17) To hold, invest and account for the separate Trusts
in one or more consolidated funds, in whole or in part, as they may
determine. As to each consolidated fund, the division into the
various shares comprising such fund need be made only on the trustees'
books of account, in which each Trust shall be alloted its proportion-
ate part of the principal and income of the fund and charged with its
proportionate part of the expenses thereof. No such holding shall,
however, defer the vesting in possession of any estate created herein.
(18) As to each Trust created herein, to exercise all the
powers granted and all the duties imposed herein until such time after
the termination of that Trust as the property included in that Trust
has been fully distributed, and to do all other acts which, in their
judgment, may be necessary or appropriate for the proper or advantageous
management, investment or disposition of any property included in any
Trust created herein.
TENTH: The rights, titles, benefits, interests and ,estates of any
beneficiary hereunder, including beneficiaries under the Trusts herein
created shall not be subject to the rights or claims of his or her
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creditors nor subject nor liable to any process of law or court,
nor subject to an assignment or transfer, voluntary or involuntary,
by a beneficiary hereof to another, and all of the income, principal
.or other benefits from or under any Trust herein created, or this
Estate, shall be payable, and deliverable only, wholly exclusively
and personally to the designated beneficiaries hereunder at the time
the designated beneficiaries are entitled to take the same under the
terms of this instrument.
ELEVENTH: I hereby direct that my Executors, trustees, or any
successor, as named by me herein, shall not be required to give bond,
or other security, required by law or otherwise, for the faithful
performance of their duties, whether as Executor or as successor
Executor or trustee.
TWELFTH: I direct that all dividends upon shares of stock at any
time constituting part of my estate or any Trust hereby established
payable in stock of the corporation declaring the same shall be deemed
to be corpus, except that such stock dividends paid regularly (i.e. at
regular or substantially regular intervals) out of current earnings may,
in the discretion of my Executors or trustees, be deemed to be income
any my Executor and trustees shall have full power and authority to
determine whether any such dividends are so paid regularly out of
current earnings. All cash dividends, irrespective whether the same are
of the kind sometime described as ordinary dividends or of the kind
sometimes described as "extraordinary dividends," excepting liquidating
dividends, shall be deemed to be income, and my Executors and trustees
shall also have full power and authority to determine whether any divi-
dneds upon shares of stock in a wasting-asset corporation, and whether
any dividends of distributions in the stock of a corporation other than
the one declaring the same, or other property, shall be treated as corpus
or income or in part corpus and in part income. Any election or deter-
mination pursuant to this paragraph may be made by my Executors or
trustees, irrespective as to whether the dividend in question shall in
fact constitute corpus or income provided, however, that nothing in
this paragraph contained shall be deemed to authorize my Executors or
trustees to retain any dividends or any portions thereof, insofar as
such retention would result in an illegal accumulation of income. In
the event that rights to subscribe to securities or other property shall
accrue upon any of the securities or other property, my Executors and
trustees are authorized, in their respective sole discretion, to exer-
cise such rights or to sell the same, and insofar as may be permitted
by law, the proceeds of such sale, or in the event of the exercise there-
of, the value thereof at the time of such exercise shall be and become
a part of the corpus.
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THIRTEENTH: Notwithstanding the powers herein otherwise given,
I direct that my stock in privately held corporations, supervised and
administered by me as the Executive or operating officer prior to my
decease or my stock in privately held corporations which otherwise
is owned by me at my decease be not sold unless all of my trustees, and
particularly my individual trustee or trustees, shall agree in writing
that such stock shall be sold. It is my desire that if expedient and
possible, the businesses which I have personally directed during my
lifetime and of which I have had an interest be continued for the bene-
fit of and under the management and control of my immediate family.
FOURTEENTH: I hereby give unto my Executrix, or her successors,
hereinabove named, the fullest power and authority in all matters or
questions pertaining to the administration of my estate, executing the
provisions of this my Last Will and Testament, including, but not by
way of limitation, the power and authority to determine all doubtful
questions which may arise in the construction of this my Last Will and
Testament and the trust hereunder; I further hereby authorize and em-
power my Executrix, or her successors, pending settlement of my estate,
to sell, convey, mortgage, lease, exchange, encumber or otherwise dispose
of any and all of the property, real, personal or mixed, at any time be-
longing to my estate, either at public or private sale, without prior
approval of any court, and at such times and for such price or prices
and in any such case upon such terms as she may think best in her dis-
cretion, and I authorize and empower my said Executrix to execute,
acknowledge and deliver to the purchasers, grantees, mortgagees, vendees,
assignees or other persons,such oontracts, deeds, mortgages, bills of
sale, and all other instruments of writing necessary or proper without
obligation upon the latter to see to the proper application of the
proceeds. She shall also have the power to compromise or otherwise to
settle or adjust any and all claims, charges, debts and demands whatso-
ever against or in favor of my estate, as fully as I could do if living.
She shall further be empowered to carryon and conduct any business
enterprise which I may be engaged at my death, to retain any assets,
including stocks or securities which I may own at the time of my death,
pending settlement of my estate, without regard as to whether or not
such assets or securities are legal investments for fiduciaries, and may
make distribution in kind to my trustees. Pending settlement of my
estate, she shall also have the authority in her discretion to convert,
sell, exchange or dispose of such assets and securities either for cash
or for terms satisfactory to her and to acquire other assets without
limitation to securities or investments as may be declared legal for in-
vestment for fiduciaries. She shall further be empowered to borrow
money, and to pledge assets of my Estate as security therefor, for the
purpose of paying taxes which may be levied upon or payable by my estate,
in accordance with this Will in the event that funds in the hands of my
Executrix, or her successors, shall be insufficient to pay such taxes,
and if, in the opinion of my Executrix, or her successors, it appears that
conversion of securities and other assets, real and personsl, would then
be made at a sacrifice.
-9- ~
707
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FIFTEENTH: I do hereby nominate, constitute and appoint my
wife, BARBARA McK. MUMMA and my daughter, LISA M. MUMMA, or the
survivor of them, to be the co-Executrixes of this my Last Will
and Testament. In the event that both my wife, BARBARA McK. MUMMA,
and my daughter, LISA M. MUMMA, should both renounce this office,
refuse this appointment, predecease me or for any other reason be
unable to serve in this capacity, then and in that event, I direct
that the DAUPHIN DEPOSIT BANK AND TRUST COMPANY, of Harrisburg, Penn-
sylvania, shall be the successor Executor of this my Last Will and
Testament and as such Executor shall have all the rights, privileges,
obligations and duties conferred and created by reason of this appoint-
ment. In addition, as established in paragraphs Seventh and Eighth
of this my Last Will and Testament, I nominate, constitute and appoint
my wife, BARBARA McK. MUMMA, and my daughter, LISA M. MUMMA, to be
the co-Trustees of the Trusts established by me in said paragraphs
Seventh and Eighth, to administer said Trusts as herein directed. In
the event that my daughter, LISA M. MUMMA, should renounce this office
as Trustee, refuse this appointment, predecease me or for any other
reason be unable to serve in the capacity as Trustee, then and in that
event, I direct that my son, ROBERT M. MUMMA, II, shall be the succes-
sor co-Trustee to serve as such, with my wife, BARBARA McK. MUMMA, in
b0th of the Trusts herein created. Upon the failure, for any reason
of my son to serve in that capacity, the DAUPHIN DEPOSIT BANK AND TRUST
COMPANY is hereby constituted and appointed to serve as the successor
co-Trustee, with my wife, BARBARA HcK. MUMMA, in both of the Trusts
herein created.
'4 ~N WITNESS WHEREOF, I have hereunto set my hand and seal this
l:L day of May, A.D., 1982, at the end hereof.
SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testator,
ROBERT M. MUMMA, as and for his Last Will and Testament, in the presence
of us, who at his request, in his presence and in the presence of each
other, all being present at the same time, have hereunto set our hands
as wi/esses:
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Name f ~;,~
Na' -
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Name
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Ro ert M. Mumma
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AddreSS "n
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708
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FIRST CODICIL TO LAST WILL AND TESTAMENT
OF
ROBERT M. MUMMA
KNOW ALL MEN BY THESE PRESENTS, that, whereas, I, the
. undersigned, ROBERT M. MUMMA, of the Borough of Wormleysburg,
County of Cumberland and Commonwealth of Pennsylvania, did on
the 19th day of May, 1982, make, execute, publish and declare
my Last Will and Testament in writing, bearing date the day
and year aforesaid; and
WHEREAS, I now desire to make certain changes therein and
modifications thereof and additions thereto.
NOW, THEREFORE, I, ROBERT M. MUMMA, being of sound mind
and memory, do make, publish and declare this my First Codicil
to my said Last Will and Testament in manner following, that
is to say:
I hereby revoke, in its entirety, paragraph Fifteenth of
my Last Will and Testament of May 19, 1982, and substitute in
i~ place the following paragraph numbered Fifteenth as if said
paragraph had been fully set forth therein:
FIFTEENTH: I do hereby nominate, constitute
and appoint my wife, BARBARA McK. MUMMA, and my
daughter, LISA M. MUMMA, now LISA M. MORGAN, to be
the co-Executrices of this my Last Will and Tes.ta-
ment. In the event that my wife, BARBARA McK. MUMMA,
or my daughter, LISA M. MORGAN, should renounce this
office, refuse this appointment, predecease me, or
for any other reason be unable to serve in this
capacity, then and in that event, I direct that my
daughter, BARBARA M. McCLURE, shall be the successor
co-Executrix of this my Last Will and Testament, and
as such co-Executrix shall have all of the rights,
duties, privileges and obligations conferred and
created by reason of this appointment. I further
direct that in the event of the inability, for any
reason whatsoever, for any two of the above-named
co-Executrices (original or successor) to serve in
such capacity, the third, the survivor of the three,
shall serve as a sole Executrix of this my Last Will
and Testament, however, in the event that all three
709
~
"
~..""~..,
-
'.
, ,
of my individual co-Executrices shall be for any
reason unable to serve, then and in that event,
I direct that DAUPHIN DEPOSIT BANK AND TRUST COMPANY,
of Harrisburg, Pennsylvania, shall be the successor
Executor of this my Last Will and Testament and as
such successor Executor, shall have all of the rights,
duties, privileges, obligations and duties conferred
by reason of this appointment. In addition, as to
the trusts established in paragraphs Seventh and
Eighth of this my Last Will and Testament, I do now
nominate, constitute and appoint my wife, BARBARA McK.
MUMMA, and my daughter LISA M. MUMMA, now LISA M.
MORGAN, to be the co-Trustees of both of the trusts
established by me in paragraphs Seventh and Eighth,
to administer said trusts as directed by my Last Will
and Testament. In the event my daughter, LISA M.
MORGAN, should renounce this office as Trustee, re-
fuse this appointment, predecease me, or for any other
reason is unable to serve in the capacity of Trustee,
then and in that event, I direct that my daughter,
BARBARA M. McCLURE, shall be the successor co-Trustee
to serve as co-Trustee with my wife, BARBARA McK.
MUMMA, in both of the trusts herein created. Upon
the failure, for any reason of my daugher, BARBARA M.
McCLURE, to serve in that capacity, the DAUPHIN DE-
POSIT BANK AND TRUST COMPANY, of Harrisburg, Pennsyl-
vania. is hereby constituted and appointed to serve
as successor co-Trustee with my wife, BARBARA McK.
MUMMA, in both of the trusts herein created.
..~.,
.1:
AND, I do hereby ratify and confirm all and singular the
provisions of my said Last Will and Testament dated May 19, 1982,
except as changed and modified by this my First Codicil thereto.
I ~IN WITNESS WHEREOF, I have hereunto set my hand and seal this
_~ day of October, 1984.
Jj2Q,.~~?tt.1,,~ ,_.
Ro:ert M. Murmna
.
-(SEAL)
710
'. .
.
.
, ,
. .
SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named
Testator, ROBERT M. MUMMA, as and for his First Codicil to his
Last Will and Testament, dated May 19, 1984, which Codicil con-
sists of two (2) pages in addition to this page, in the presence
of us, who at his request, in his presence and in the presence
of each other, all being present at the same time, have hereunto
set our hands as witnesses:
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Name
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Address
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ress .7'"
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IN RE: ESTATE OF
ROBERT M. MUMMA, late of
Cumberland County,
Pennsylvania
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
NO. 21-86-398
ORPHANS' COURT DIVISION
RU E TO SHOW CAUSE
AND NOW, this ~-'-day of (rYW.~v1.~
1991, upon
consideration of the annexed Petition and pursuant to 20 Pa. C.S.
sections 3501.1 and 7181, it is hereby ordered that Barbara McK.
Mumma and Lisa M. Morgan, Executrices and Trustees of the will of
Robert M. Mumma, deceased, show cause in this Court at Courtroom
No.
/
Cumberland County Couurthouse, Carlisle, Pennsylvania,
on C)tI..~ I , 1991, at 7:d?u/lYh
,1/
o'clock LL.M. why they should not be required to prepare and file
with this court:
1) A First and Partial Account of their administration
of the Estate of Robert M. Mumma, deceased;
2) First and Partial Accounts of their administrations
of the Trusts under Articles SEVENTH and EIGHTH of the
will of Robert M. Mumma, deceased; and
3) Continuing Partial Accounts of their adminis-
trations of the said Estate and Trusts under Articles
SEVENTH and EIGHTH on an annual basis until the termination
and final accountings of said Estate and Trusts, said
671
L
'" -
"
i
filings to be made within forty-five (45) days of the end of
each calendar year or within four (4) months of the final
termination of said Estate and Trusts.
~\t:n= - ~J'
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W -1"1
672
"
IN RE: ESTATE OF
ROBERT M. MUMMA, late of
Cumberland County,
Pennsylvania
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
NO. 21-86-398
ORPHANS' COURT DIVISION
ORDER
AND NOW, this
day of
1991, upon
consideration of the annexed Petition and pursuant to 20 Pa. C.S.
Sections 3501.1 and 7181, it is hereby ordered that Barbara McK.
Mumma and Lisa M. Morgan, Executrices and Trustees of the will of
Robert M. Mumma, deceased, prepare and file with this Court
within thirty (30) days hereof:
1) A First and Partial Account of their administration
of the Estate of Robert M. Mumma, deceased;
2) First and Partial Accounts of their administrations
of the Trusts under Articles SEVENTH and EIGHTH of the
Will of Robert M. Mumma, deceased; and
3) continuing Partial Accounts of their adminis-
trations of the said Estate and Trusts under Articles
SEVENTH and EIGHTH on an annual basis until the termination
and final accountings of said Estate and Trusts, said
filings to be made within forty-five (45) days of the end of
each calendar year or within four (4) months of the final
termination of said Estate and Trusts.
BY THE COURT:
J.
673