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HomeMy WebLinkAbout72-0025 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION 7.-1-1 L- 025 No. of .,wo~ IN RE: TRUST UfW/O MABEL A. ALEXANDER PETITION TO REFORM TESTAMENTARY TRUST PURSUANT TO 20 Pa.C.S. &711(2) , ( TO THE HONORABLE JUDGES OF SAID COURT: Petitioner, Wachovia Bank, N.A., respectfully submits this Petition to the Court to issue a Decree which directs that the Trust described herein be reformed and restated as described in this Petition and, in support thereof, the Petitioner avers as follows: 1. Wachovia Bank, N.A. is the Trustee of the Trust u/w/o Mabel A. Alexander (hereinafter, Wachovia Bank, N.A. is referred to as the "Trustee", Mabel A. Alexander is referred to as the "Decedent" and the Trust u/w/o Mabel A. Alexander is referred to as the "Trust"). 2. The Decedent died December 13, 1971 a resident of Cumberland County, Pennsylvania, leaving a Will dated November 5,1969 which Will was admitted to probate on January 15, 1972 by the Register of Wills of Cumberland County. Letters Testamentary were granted thereon to The Wyoming National Bank of Wilkes-Barre, Pa. A copy of the Will (hereinafter referred to as the "Will") is attached hereto as Exhibit "A". 3. The Decedent named The Wyoming National Bank of Wilkes-Barre, Pa. as the original trustee. Wachovia Bank, NA. is the successor to the original trustee. 3 4. Article TWELFTH ofthe Will provides that the net income of the Trust is to be paid in perpetuity to The General Board of Rome and Foreign Missions of the Presbyterian Church of America. The correct beneficiaries of the Trust are now known as the Board of Foreign Missions of the United Presbyterian Church of North America and the Board of Rome Missions of the Presbyterian Church in America. The Presbyterian Church (U.S.A.) Foundation is the attorney-in-fact to administer the activities of each of the beneficiaries. 5. The Presbyterian Church (U.s.A.) Foundation which will be receiving distributions from the Trust on behalf of the Board of Foreign Missions of the Presbyterian Church of North America and the Board of Rome Missions of the Presbyterian Church in America is a charitable organization described in Section 501(c)(3) of the Internal Revenue Code of 1986, as amended (the "Code"). 6. Recently, the Trustee applied to the Internal Revenue Service ("IRS") for Recognition of Exemption under Section 501(c)(3) of the Code. In order for the Trustee's application to be granted, the IRS is requiring that the Trust be amended to include certain language. A true and correct copy of the correspondence from the IRS which sets forth the language required by the IRS is attached hereto as Exhibit "B". 7. The Trustee desires to amend the Trust as required by the IRS. 8. The Presbyterian Church (U.S.A.) Foundation has consented to the amendment. A copy of the consent of the beneficiary is attached hereto as Exhibit "C". 9. Notice of the filing of this Petition has been given to the following parties in interest: Presbyterian Church (U.S.A.) Foundation 200 East 12'h Street 4 Jeffersonville, IN 47130 Lawrence Barth Office of Attorney General Third Floor 21 South 12th Street Philadelphia, PA 19107 WHEREFORE, Petitioner respectfully requests that this Honorable Court order and decree that the Trust be hereby reformed and restated as described above in this Petition. ATTEST: WACHOVlA BANK, N.A. BY:~UT1I~ 5 STATE OF NORTH CAROLINA ss. COUNTY OF MARTHA E. JOHNSON, being duly sworn, deposes and says that she is a Vice President of W ACHOVIA BANK, N.A., and that the facts set forth in the foregoing Petition are true and correct to the best of her knowledge, information and belief. ~c~ MAR E. JOIi:M'SON Sworn to and subscribed before me this 30 -t\-, day of JL.\.Y'\ e ,2005. ~~-m o ~ Public (8 OFFICIAL SEAL JO AYM STOVALL NolIIY Public. North Carolina FORSYTH COU rJTY My 0 ssl n E::":;::;,JS 00- ,,-... v 6 I, HAHE:;L A. h1..EAAi{:V;;i~, vi' ~:.:. C'-!.~y Q~ \'!:l.l'-':~a->>nr\~t.~, State of Pcnm.;ylvania, do hel'oby l~ak::: my last \\.'ill a.nd ':J;'6staDlent. and l'cvoke all \,'l11s t.y ffie at ~ny t.ime hel~(';t.oforo made: j"IRS!: I direct thai, .,y body shall be bud ed in the I.loxandel' f~~ily Durial Plot in Bonton Cewetery, Columbia County, Pa_, between tho r~f'ave.a of illY f:1othe.r, M.rB. Anna. A. Alexander, and my brothor, Char lei A. A1exa.nder, And thilt a market' simi.lar to thO;H:: now in place shall be " erected on J!l)" gravel. SECONn: I. give and bequeath: (A) The sum of ONE THOUSAND ($1,000.00) DOLLARS to my nephew. TliEROK ALEXANDeR t of Waterbury J Conn 4' or his' issue 4 (II) The SUD! of ONE THOUSAND ($1,000.00) DOLLARS to my nephew, JAMES D. ALEXANDER, JR., of Waterbury, Conn., or his issue4 (C) The sum of' OllE THOUSAND ($1,000.00) DOLLARS to my n1 ecc, MRS. HELEN ALEXANDER CESTARO, of Waterbury, Conn., or her issue. In ttJe event thc.t any of the bequests provided for in Sub_paragraphs (A) th:-ough (C) h~reof shall lapse, t.he said bequestq shall ~e divided equally amonf! t.he remaining beneficiarius in this paragraph second of oy Will. !J:!!.R.Q: I give and bequeat~ to lXly TRUSTEE hereinafter named, the sum of FORTY THOUSAND ($40,000.00) DOLLARS, IN TRUST, to invest and re- invest the same and to pay over the net income therefrom in equal shaP,; to PENNSYLVANIA STATE UNIVERSITY OF UNIVERSITY PARK, PENNSYLVANIA, and LYCOMING COLLEGE Of WILLIAMSPORT, PENNSYLVANIA, for the purpose of .ati~ulating in the student bodies of the ~aid institutions interest in good citizenship I lonking toward servic.l1 to Govermnent] local] stato al national thr'ollgh the study of American History and Poll tical science, Rad such ot.hE.>r COU\'SeB as may creete an intere~t in good citizenship .\' the Government Qf their Count.ry, the said tl'ust fund to be knoi.rn .[1,:<\ t!J to any f~thetr, ED",lI.lJ' W. ALttAHDER, and my mother) ANNA A~ ....LEXANOER. E.IJ'rll: 1 r;:i.vo llnd beC{uc'ath to tlJo YOUI..l"C \'.IONE},PS CIW.XSTIAJ.: ASSI}i OF WILLIMI,SPOR1', FA.. tho (,U" <>f TWO THDUSANP ($2,000.00) POLLARS to be used for tho pUL'pObt:! of Btililulating interest in cultu~:'al develop01ent. llXTll: I r;J.vo and boq'lCath to t.he YOUNG WOHEN'S CHRISTIAN ASS'N Ot' ATLA1.TIC CITY, N. J'., ;,ho suO> of ONE THOUSA-ND ($1,000.00) DOLLARS to bet um)d for relilious put1,>oaes imd training in religiou~ work. SEVEN'J.'lf: I give and bequeath t,o MRS. ADA k. FRANKE) wife of Rev. C. E. Franke, of tho Philadelphia Conference Methodist Church, the SWIl of t'I'lE IIUNDRED ($500.00) DOLLARS. EIGnTH: I give and bequeath to the PRESBYTERIAN CHURCH of which 1 am. a registered membt!::r at the time of rey death, the sum of THREE- TllOltS.U ($3,000.00) DOLLARS. m1!!' I give and bequeath to THE HOOIlY BIBLE INSTITUTE. 8.0 LaSallE Street, Chicago, I111no15, the sum of FIVe THOUSAllP ($5.000.00) DOLLARS. .!~..!IT.li;- I gi vc ;:.nd b6quea.th to the ~El'4TON CEMETERY the aum of TWO IlUNllRED FIFTY ($250.00) DOll.ARS as an additi(",al endowment fOI' the perpetual care of the ALEXANDER fA)IILY PLOT. EI,EVENTH: I g1 ve and bequeath the SUIlI of FIVE THOUSAND ($ 5,000.00) DOLLARS to be di..ided in equal e!1aree to the ANERICAN NATIONAL RED CROSS, 1'lIE SALVATION ARMY, THE GIRL SCOUTS OF AMERICA, TilE BOY SCOUTS OF AMERICA THE AllERICAN CANCER SOCIETY, INC., and THE A~JERICAN HEART ASSOCIATION, IN' 1\'JElFTH: 1 give, devise and beque<\th all the rost J residue and remainder of IftY estate, real and perscnal and wher~soE!iver ~Ji tuate, IN 'fr~u: t.O all' TRUSTEE hel'eicafter named, to invest and reinvest. t.h~ E.am..~ arid to pay over the nat incoPlel arioing there! rom to the GENE.RAt BOARD OF HOt.-1E AN: FOREIGN MISSIOllS OF TilE PRESDYTERIAN CHURCH OF A}IERICA, to be known ". tho "llABEL ;.. ALEXANDER TRUST FUND". "".....~-_.. (H) To invcs't; 1n all fot'ms of propet-ty W"ithout bein& confin~d .to legul iny.6stM~nts for Trustees. (c) To buy investuents at a premiwa or discount. (I>) To give pro~feG . (E) To join In tho merger) cOnf3001idation or rcadjust~ent of the financial trtructUl'e of any corporation i.n which my estate or the i TruB~ may have an interest. (FJ To s~11 real and persot"lal property at. Public or ,Priva Sale for cash or credit or partly for each and to give options for sales. (G) To carry investments in the name of Q nominee. (H) To distribute hereunder either in cash or in kind. FOURTEENTH: All estate, inheritance, legacy, succession 01' transfeJ ~axee.impoaed by any laws now or hereafter in force with respect to all property taxable under such laws by reason of my death, whether cr not~ such properly palises \1nder this my Will and \/hether such taxes be payable by m7 eatnta or by any rocipient of any suc~ property, shall be paid by my Executor out of my general estate a~ part of the e~pen5e8 of adGanis- tration thereof with no right of reimbursement fro. any recipient of any ~uch property. .flfTEIDIT1!: I nominate, .constitute and appoint THE WYOHING NATIONAL 5ANK OF WILKES-BARRE, PA., EXECUTOR AND TRUSTEE under this my WIll. I direct that it IJnaJ.l not be required to furnish bond in any jurisdiction in ~hich it may act. IN WITNESS w~EREOft I have set my hand and Geal to this my last Will and Testament which consists which I have affixed MY signature, this -P0 .f,- of tllree (3) pages, to each of day of ~rvv-<i~ /f<::f . J ~~!!:'! a. oeO( .,..1.., ..d..tA/ \Sf;, C~ . In Re: Estate of Mabel A. In the Court of Common Pleas of Cumberland County Alexander, Deceased. Orphans' Court Division No. 25 of 1972 SCHEDULE Of PROPOSED DISTRIBUTION Balance in hand for distribution: $432,367.85 Suggestion is made that the balance in hands of the Accountant for Distribution, to wit, the sum of $432,367.85 be made to the trustee named in decedent IS last will and testament in accordance with the terrr,s and directions therein contained and therefore Distribution is proposed as follows, to wit: A. To the Wyoming National Bank of Wilkes-Barre, Pennsylvania, as trustee to invest and reinvest and to pay over the net income arising therefrom in equal shares to Pennsylvania State University of University Park, Peansylvania and Lyco~ing College of Willi.arnsport, Pennsylvania, to be known as the ''Mabel A. Alexander Trust Fund" to be used for the purposes set forth in paragraph "Third" of decedent I s last will and testament, the sum of $40,000, together with accrt1"ec. iLiterest thereon. ., B. To the Wyoming National Bank of Wilkes-DQrre. Pennsylvania as trustee, to invesc and reinvest and pay over the net income arising therefrom to the General Board of Home and Foreign Missions of the Presbyterian Chur.ch of America to be known as the "Habel A4 Alexander Trust Fundll, the entire residue of her estate as set forth in paragraph IlTweJ-fthll of her last will and testament, to wit, the amount of $392,367.85 less interest accruing to the specific trust dcviGe set forth in paragraph A above. Respectfully submitted, stin Blew~tt, Jr4 rney for Estate of e1 A. Alexander~ de 'n~.", -'... :0,. .'. '"r",_, ,... ,._,.__.~_ "'. 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',-,'-, {.!.,~t;f~1ii~It!'Ji;~Yi::if' INTERNAL REVENUE SERVICE . TElGE DIVISION 2 GUPANIA CIRCLE MONTEREY PARK, CA. 91755-7406 ATT: GROUP 7985, RPD DEPARTMENT OF THE TREASURY MABEL A ALEXANDER TRUST FUND 1513844092 C/O FIRST UNION NATIONAL BANK WACHOVI 401 S TRYON ST STE NCl159 CHARLC~E, NC 28288 Employer Identification Number: 13 - 6630324 DLN: 17053171021042 Contact Person: R. DIZON ID# 95004 Contact Telephone Number: (323) 869-3939 "'-'\.-\. /-.-tlloS. Date: AUG 2 3 2002 Response Due Date: 09-13-2002 Dear Applicant: Before we can recognize your organization as being exempt from Federal income tax, we must have enough information to show that you have met all legal requirements. You did not include the information needed to make that determination on your Form 1023, Application for Recognition of Exemption Under Section 501(c) (3) of the Internal Revenue Code. To help us determine whether your organization is exempt from Federal income tax, please send us the requested information by the above date. We can then complete our review of your application_ If we do not hear from you within that time, we will assume you do not want us to consider the matter further and will close your case. In that event, as required by Code section 6104 (c) , we will notify the appropriate state officials that, based au the information we have, we cannot recognize you as an organization of the kind described in Code section SOl(e} (3). AS a result, the Internal Revenue Service will treat your organization as a taxable entity. If we receive the information after the response due date, we may ask you to send us a new Form 1023. In addition, if you do not provide the requested information in a timely manner, we will consider that you have not taken all reasonable steps to secure the determination you requested. Under Code section 7428 (b) (2), your not tak- ing all reasonable steps in a timely manner to secure the determination may be considered as failure to exhaust administrative remedies available to you with- in the Service. Therefore, you may lose your rights to a declaratory judgment under Code section 7428. Letter 1312 (DC/PL) -2 - MABEL A ALEXANDER TRUST FUND If you have any questions, please contact the person whose name and telephone number are shown in the heading of this letter. Thank you for your cooperation. Sincerely yours, Enclosure: ~~"~( Exempc orga~ZaCiO~CialiSC List of Missing Items Leccer 1312 (DC!PL) - 3 - MABEL A. ALEXANDER TRUST FUND 1) It was noted that the testamentary trust (applicant) was initially created as a Usplit interest trustN within the meaning of section 4947(a}(2} of the Code prior to its filing a request for recognition of exemption under the exempt provisions of section 501(a), more specifically under section SOl (c) (3). Accordingly, please state whether final settlement or distribution was made to satisfy the interest of the non-charitable beneficiaries. If yes. please provide a schedule showing the approximate settlement date(s) for all the non- charitable interest as provided for in the trust instrument, i.e. testamentary trust. Provide also the decedent/trustor's date of death. 2} Subsequent to the final settlement (or expiration) of the non- charitable interest, it would appear that the Trust (applicant) could very well be a nonexempt "charitable trust" described in section 4947(a} (I) of the Code. Income Tax Regulations S3.4947-l(b) provides in part, that a "charitable trust" within the meaning of section 4947(a} (I), is a trust which is Dot exempt from taxation under section SOl{a), all of the unexpired interests in which are devoted to one or more of the purposes described in section l70(c} (2) (b), and for which a deduction was allowed under section 170, S4S(b) (2), etc. ... A charitable trust (as defined in this paragraph) shall be treated as an organization described in section SOl(c}(3} and, if it is determined under section S09 that the trust is a private foundation, then Part II of subchapter F of chapter 1 of the Code (other than section S08(a), (b), and (c}) and chapter 42 shall apply to the trust. However, the charitab~e trust is not treated as an organization described in section 50~(c)(3) for purposes of exemption from ta><ation under section 501(a). (emphasis ours) Considering that you are now requesting recognition of exemption for a 4947(a} (1) trust under section SOl(a}, more specifically under the exempt-provisions of section 501(c} (3), your organization must satisfy both the "organizational test" and "operational test" requirements of section SOl(c} (3). In other words, the (Trust) organization must be both organized and operated exclusively for one or more of the purposes specified in such section. (Reg. 1.S0l(cl (3)- l(a}). Also, its activities must be restricted to those permitted a section SOl(c) (3) organization, and its assets in operation and upon dissolution must be permanently dedicated to a section SOl(c} (3) purpose. - 4 - MABEL A. ALEXANDER TRUST FUND Your organizing document does not meet the organizational test of section SOl (c) (3) and, therefore, must be amended. Please amend your Trust instrument to include or reflect the following provisions: WThis organization (Trust) is organized exclusively for charitable and educational purposes within the meaning of section SOl(e) (3) of the Internal Revenue Code." -No substantial part of the activities of this organization (Trust) shall consist of carrYing on propaganda, or otherwise attempt to influence legislation, except as provided in section SOl (h) of the Internal Revenue Code of 1986,and the corporation shall not participate or intervene in any political campaign (including the publishing or distribution of statements) on behalf of or in opposition to any candidate for public office, except as provided in section SOl (h) of the Internal Revenue Code of 1986." WNotwithstanding any other provision of the Trust articles, the organization shall not carry on any other activities not permitted to be carried on ta) by an organization exempt from Federal income tax under section SOl (c) (3) of the Internal Revenue Code of 1986 (or the corresponding provision of any future United States Internal Revenue law), or (b) by an organization contributions to which are deductible under section l70(c) (2) of the Internal Revenue Code of 1986 (or corresponding provision of any future United States Internal Revenue law) .* "The property of this organization (Trust) is irrevocably dedicated to section SOl (c) (3) exempt purposes and no part of the net income or assets of this organization (Trust) shall ever inure to the benefit of any director, officer, or member thereof or to the benefit of any private person. * *Upon the dissolution and winding up of the organization (Trust). after paying or adequately providing for the debts and obligations of the organization~ the remaining assets shall be distributed to a nonprofit fund, foundation, association, or corporation organized and operated exclusively for the purposes specified in section SOl (c) (3) of the Internal Revenue Code and which has established its tax-exempt status under that section.- Please note that amendments made to the trust instrument must be approved by judicial decree. Please submit a copy of the approved amendment as soon as you receive it froro the court of jurisdiction. - S - MABEL A. ALEXANDER TRUST FUND Further, please note that the foregoing is advisory only and is not indicative of an assurance of exempt status under section 501 (c) (3) until all statutory requirements are met. 3) As noted above, since you are now applying for exemption under section SOl(c) (3), the filing requirement of section S08(a) now applies to you. You failed to file the required notice under section S08(a) of the Code of your intent to be treated as an organization described in section SOl (c) (3) within IS months from the end of the month in which you were formally organized. You filed your request for recognition of exemption on June 14, 2002, the postmarked date on your application. Accordingly, under the provisions of section S08(a) (2), we can only recognize your organization for exemption under IRe SOl (c) (3) effective the date we received notice (i.e. application) that you are applying for recognition of such exempt status. which in your case is June 14. 2002. If you agree to the proposed effective date above, of your SOl (c) (3) exemption, please sign and submit the enclosed consent statement. However, if you do not agree, please state _your reasons. PLEASE PROVl:DE YOUR RESPONSE OVER THE S:IGNATURE OF AN Atl'l'IIOR:IZED OFF:ICER OR REPRESENTATJ:VE AND ENCLOSE A COpy OF 'l'B:IS LE'l"l'ER WJ:TH YOUR RESPONSE . Enclosure: As stated Letter 1312 (DC/PL) COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL V ANlA ORPHANS' COURT DMSION No. of 2005 IN RE: TRUST UfW/O MABEL A. ALEXANDER CONSENT The undersigned, a duly authorized representative of the Presbyterian Church (U.S.A.) Foundation, hereby consents to the foregoing Petition to Amend Testamentary Trust. ATTEST: Presbyterian Church (U.S.A.) Foundation ~- y--- By: /h; ~ 7 >- t: ~ ;7- co c'Q~ ~~ ~ >--t ~~ ~ IS) = ~ -.., --- t::- IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA ORPHANS' COURT DIVISION NO. 21-1972-025 INRE: TRUSTUfWlO MABEL A. ALEXANDER: ORDER OF COURT AND NOW, this 13th day of July, 2005, upon consideration of the Petition To Reform Testamentary Trust Pursuant To 20 Pa. C.S. 9711(2), a Rule is hereby issued upon the Office of the Attorney General and the Presbyterian Church (U.S.A.) Foundation to show cause why the relief requested should not be granted. RULE RETURNABLE within 14 days of service. BY THE COURT, J. Shari J. Odenheimer, Esq. Suite 400 200 Four Falls Corporate Center P.O. Box 800 West Conshohocken, PA 19428-0800 Attorney for Petitioner Wachovia Bank, N.A. Lawrence Barth, Esq. Office of the Attorney General Third Floor 21 South 12th Street Philadelphia, PA 19107 Presbyterian Church (U.S.A.) Foundation clo Rochelle M. Brinkley 200 East 12th Street Jeffersonville, Indiana 47130 :rc ~ o ~o -:--:0 ~-u :B~~ ;::. 4- ::0 'c:cr3;;o;; uOo '-',r"J ;je" - -:0 ":,:)':.--1 ft. ...., <=> <=> C.M <- <= r- .&:'" "'" :Jt C5 ..,- ::0 .=0 rn fTI ('J ~-:?C) c/).XJ .--Iel ~~D 2~ o ,-, --<1 C~ . .... fn -)(, T1 PHILADELPHIA ATLANTA CHARLOTTE CHERRY Hill CHICAGO DALLAS DENVER HOUSTON LAS VEGAS lONDON LOS ANGELES ~) COZEN O'CONNOR ATTORNEYS NEW YORK NEWARK SAN DIEGO SAN FRANCISCO $EATTlE TR~NTON WASHINGT<DN, DC WEST CONSHOHOCKEN WICHITA WILMI~GTON A PROFESSIONAL CORPORATION SUITE 400 200 FOUR FAllS CORPORATE CENTER P.O. BOX 800 WEST CONSHOHOCKEN, PA 19428-0800 610.941.5400 800.379.0695 610.941.0711 FAX www.cozen.com September 22,2005 Patricia Doma ico Para egal Direct Phone 610.941. 392 Direct Fax 866.235. 412 pdomanico@cozen com VIA CERTIFIED MAIL Cumberland County Orphans' Court 1 Courthouse Square Carlisle, P A 17013 Re: Trust U/W/O Mabel A. Alexander, No 21-1972-025 Enclosed please find a Motion to Make Rule Absolute regarding the above matter along with check payable to your order in the amount of $15.00, representing your filing fee. By: Patricia Domanico Paralegal _.I Kindly date stamp and return to us, in the envelope provided, the enclosed copy ofthe Petitio Also enclosed are addressed stamped envelopes to the interested parties which you require alo with a copy of the Notice of filing letters to the interested parties, for your information. Thank you for your assistance in the matter. -) ... COZEN O'CONNOR Q~~ PD cc: Shari J. Odenheimer, Esquire PHILADELPHIA ATLANTA CHARLOTTE CHERRY HILL CHICAGO DALLAS DENVE R HOUSTON LAS VEGAS LONDON LOS ANGELES ~) COZEN O'CONNOR ATTORNEYS A PROFESSIONAL CORPORATION SUITE 400 200 FOUR FAllS CORPORATE CENTER P.O. BOX 800 WEST CONSHOHOCKEN, PA 19428-0800 610.941.5400 800.379.0695 610.941.0711 FAX www.cozen.com September 22,2005 Patricia Domani 0 Parale al Direct Phone 610.941.2 92 Direct Fax 866.235.4 12 pdomanico@cozen.c m Lawrence Barth, Esquire Office of the Attorney General, Third Floor 21 South 12th Street Philadelphia, P A 19107 Re: Trust U/W of Mabel A. Alexander Dear Mr. Barth: Enclosed please find a copy of the Motion To Make Rule Absolute that was filed regarding the above matter with Clerk of the Orphans' Court of Cumberland County, PA. Please contact us should you have any questions, regarding the enclosed. Thank you for your assistance in the matter. 1'...) .-~ i",:,.:.) l._;-'j Cj Sincerely, COZEN O'CONNOR 'J i ( ,) co By: Patricia Domanico Paralegal PD cc: Shari J. Odenheimer, Esquire .~--:) .- ~ ~J -:: ) r i--'I " ") I PHILADELPHIA ATLANTA CHARLOTTE CHERRY HILL CHICAGO DALLAS DENVER HOUSTON LAS VEGAS LONDON LOS ANGELES ~) COZEN O'CONNOR ATTORNEYS A PROFESSIONAL CORPORATION SUITE 400 200 FOUR FALLS CORPORATE CENTER P.O. BOX 800 WEST CONSHOHOCKEN, PA 19428-0800 610.941.5400 800.379.0695 610.941.0711 FAX www.cozen.com September 22, 2005 Presbyterian Church (U.S.A.) Foundation Rochelle M. Brinkley 200 East 12th Street Jeffersonville, Indiana 47130 Re: Trust U/W of Mabel A. Alexander Dear Ms. Brinkley: Patricia Doman co Paral gal Direct Phone 610.941.2 92 Direct Fax 866.235.4 I2 pdomanico@cozen. om Enclosed please find a copy of the Motion To Make Rule Absolute that was filed regarding the above matter with Clerk of the Orphans' Court of Cumberland County, PA. -) Thank you for your assistance in the matter. Sincerely, By: Patricia Domanico Paralegal PD cc: Shari J. Odenheimer, Esquire ",-) . ... ~i " i ,) ") ,-I ,":) I ! 11 .C) ,::-) :J , -:'J -q '.~-) " '-(j - :/.] : .) j.';-'l ( ) 'J r"i COZEN 0' CONNOR By: Shari J. Odenheimer, Esquire Attorney J.D. No. 54692 200 Four Falls Corporate Center Suite 400 West Conshohocken, P A 19428-0800 (610) 941-2355 Attorney for: Trustee IN RE: TRUST U/W/O COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, P A : ORPHANS' COURT DIVISION MABEL A. ALEXANDER : NO. 21-1972-025 ORDER MAKING RULE ABSOLUTE AND NOW, this_ day of ,2005, upon the Petition of Shari J. Odenheimer, Esquire of Cozen O'Connor, the Rule entered on July 13, 2005, Returnable July 7, 2005, is hereby made absolute and the request to Reform the Trust U/W/O Mabel A. Alexand r, pursuant to 20 Pa C.S. g711(2) is hereby granted. BY THE COURT: J. COZEN 0' CONNOR By: Shari J. Odenheimer, Esquire Attorney LD. No. 54692 200 Four Falls Corporate Center Suite 400 West Conshohocken, P A 19428-0800 (610) 941-2355 Attorney for: Trustee :""" IN RE: TRUST UIW 10 COURT OF COMMON PLEAS C? ._ - ) OF CUMBERLAND COUNTY, PAi ORPHANS' COURT DIVISION ,; I MABELA.ALEXANDER : NO. 21-1972-025 MOTION TO MAKE RULE ABSOLUTE 1. On July 7, 2005, a Petition to Reform Testamentary Trust Pursuant to 20 Pa C.S. ~ 711 (2), was filed by counsel for Trustee, Shari J. Odenheimer, Esquire, and served upon all interested parties. 2. Pursuant to said Petition, a Rule was entered on July 13,2005, Returnable on July 27,2005 by the Court of Common Pleas of Cumberland County in the person of the Honorable Wesley Oler, Jr. See Exhibit "A". 3. Said Rule was served upon all counsel and interested parties by the Court on J ly 14,2005. 4. To date, no party has filed a response or interposed any objection to the Petitio . 2 II , . ':-:; WHEREFORE, Shari J. Odenheimer, Esquire, Attorney for Trustee, Wachovia B prays this Honorable Court enter an Order making the Rule Absolute and allow to Reform t e Testamentary Trust Pursuant to 20 Pa. C.S. S711(2) in the above-captioned matter. COZEN O'CONNOR BY: ::tl@LA-r ((~J SHAJUJ.ODENHE~ER,ESQUTIRE ATTORNEY FOR TRUSTEE, W ACHOVIA BANK, N.A. Dated: (1/.2.-llos" 3 II VERIFICATION I, Shari J. Odenheimer, Esquire, verify that the statements made in this Motion to Ma e Rule Absolute are true and correct. I understand that false statements made herein are made subject to the penalties of 18 Pa. C.S. 94904, relating to unsworn falsification to authorities. ~'l~ SHARI J. ODENHEIMER, ESQUIRE Dated: 9/211 v( 4 COZEN 0' CONNOR By: Shari J. Odenheimer, Esquire Attorney LD. No. 54692 200 Four Falls Corporate Center Suite 400 West Conshohocken, P A 19428-0800 (610) 941-2355 Attorney for: Trustee IN RE: TRUST U/W/O COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, P A ORPHANS' COURT DIVISION MABEL A. ALEXANDER : NO. 21-1972-025 AFFIDAVIT OF SERVICE I, Shari J. Odenheimer, Esquire, hereby certify that a true and correct copy of the Pet" ion to Reform Testamentary Trust Pursuant to 20 Pa C.S. ~711(2), was sent by Certified Mai1- Return Receipt to Lawrence Barth, Esquire, Office of the Attorney General and Presbyterian Church (U.S.A.) Foundation. The original Return Receipts are attached hereto as Exhibit" " and a copy ofthe transmittal letters are attached hereto as Exhibit "C". COZEN O'CONNOR BY: 0hct~/. ~ , SHARIJ.ODENHEIMER,ESQUIRE ATTORNEY FOR TRUSTEE, W ACHOVIA BANK, N.A. Sworn to and Subscribed before me thiSo1W day of ~~ '}l05. NJ;:cp&LIC~~ :TH OF.PEN vAHrA NOTARIAL SEAl. .. JOYCE 4. FEINOLER, NotafY PublIc. WestCooshohocken Bora.. MontQomery Co. M Commission Expires February.16;2008 5 IN RE: TRUST UIW /0 IN THE COURT OF C0Ml\10N PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-1972-025 MABEL A. ALEXANDER: ORDER OF COURT AND NOW, this 13th day of July, 2005, upon consideration of the Petition To Reform Testamentary Trust Pursuant To 20 Pa. C.S. 9711(2), a Rule is hereby iss ed upon the Office of the Attorney General and the Presbyterian Church (U.S. .) Foundation to show cause why the relief requested should not be granted. RULE RETURNABLE within 14 days of service. BY THE COURT, J. Shari J. Odenheimer, Esq. Suite 00 2 Four Falls Corporate Center .0. Box 800 West Conshohocken, PA 19428-0800 Attorney for Petitioner Wachovia Bank, N.A. Lawrence Barth, Esq. Office of the Attorney General Third Floor 21 South 12th Street Philadelphia, P A 19107 Presbyterian Church (U.S.A.) Foundation c/o Rochelle M. Brinkley 200 East 12th Street Jeffersonville, Indiana 47130 :rc ~o ~I~ )> -:0 '"7' en ;s;:: 000 00-n OC o ::0 ::o-i )> l'....;l <::::) = eon c... c: r- .- :I> % 9 .c:- :.-0 ::n j'" n"l8 Q::xJ St.3o pim ~:oo C..:>O :"l-n ~:; ?5 ,"- rT1 r-" coo ,1 SENDER: COMPLETE THIS SECTION . Complete items 1, 2, and 3. Also complete item 411 Restricted Delivery Is desired. . Print your name and address on the reverse so that we can return the card to you. . Attach this card to the back of the mailpiece, or on the front if space penn its. 1. ArtIcle Addressed to: J../YUlIlIJ I!.t .&trIA t'mU tJf )VIii ItfllmJ 1/ ~dh /~1A6/r-td- Ihl kJ dti; hI I / fJ Ii /9/ () 7 2. Article Number' (Transfer from seIVICS label) ! PS Form 3811. February 2004 3. Service Type ~ Mall 0 Express Mall [J Registered I91'mIfrh Receipt for Merchandise [J Insured Mail' 0 C.O.D. 4. Restricted Delivery? (Extra Fee) 0 Yes 7003 3110 0003 6946 8629 ;;/~y,,~02S95-02.M'1540 Domestic Retum Receipt COZEN O' CONNOR By: Shari J. Odenheimer, Esquire Attorney I.D. No. 54692 200 Four Falls Corporate Center Suite 400 West Conshohocken, PA 19428-0800 (610) 941-2355 1 .~ Attorney for: Trustee 1N RE: TRUST U/W/O MABEL A. ALEXANDER COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA ORPHANS' COURT DIVISION NO.21-1972-025 ORDER MAHING RULE ABSOLUTE AND NOW, this day of o , 2005, upon the Petition of Shari J. Odenheimer, Esquire of Cozen O'Connor, the Rule entered on July 13, 2005, Returnable July 27, 2005, is hereby made absolute and the request to Reform the Trust U/W/O Mabel A. Alexander, pursuant to 20 Pa C.S. §711(2) is hereby granted. 7~ -~~ ;~ i (, r'l ~ ~ i CA y~4 l v (Y~C~~ti~.c~. ~.~~~~titi ~"C: ~. _ ~~..~L,~C_`>ir~~~f't`~'~~,.r'ti'L~~Vr"~~'1 ~~~~1'\{~C ~~'ic~U.'~i y• Y Z \'\ f . . ~ ~~ ~. ~ ,, ~ ~~ ~ ~, , ;. '>. a'~ ,: i~, ~'' ' t ,~. `^, {^, + ..~ l.a ~ ~, `j '~_ f'~ ` + Vii. ~~ ~, ~ ~ ,~ r ,f ~ ~,. ~ ~ ~' ~ ~' ~,;~ RV TNF ('(1TTRT•