Christoforo v. USA

Filing 132

ORDER APPROVING ANNUAL ACCOUNTING signed by Judge Benjamin H. Settle, re 127 Motion for Order. The deadline for filing the Trustee's next annual accounting is 7/30/2024. That accounting shall cover the period from 5/1/2023 through 4/30/2024. (MW)

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Honorable Benjamin H. Settle
Hearing Location: Tacoma

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UNITED STATES DISTRICT COURT
WESTERN DISTRICT OF WASHINGTON
TACOMA DIVISION

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NICHOLAS CHRISTOFORO, an infant, by
and through his mother and next friend,
Jessica Christoforo,
and

NO: CV 4-5462 BHS
ORDER APPROVING ANNUAL
ACCOUNTING

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JESSICA CHRISTOFORO,

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and

NOTE ON MOTION CALENDAR:
OCTOBER 20, 2023

JAMES CHRISTOFORO,

WITHOUT ORAL ARGUMENT

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Plaintiffs,
v.
UNITED STATES OF AMERICA,
Defendant.

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THIS MATTER having come on regularly for hearing before The Honorable

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Benjamin H. Settle on the date shown below upon the Petition of Trustee for the entry of an

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order approving its annual accounting and fees, filed by Wells Fargo Bank, N.A., Trustee of

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the Nicholas Christoforo Reversionary Special Needs Trust, u/a dtd March 30, 2006 (“Trust”),

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the Trustee being represented by Aiken, St. Louis & Siljeg, P.S., and the Court having

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considered the Petition, the Trustee’s Annual Accounting, and being fully advised in the

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premises, Now Therefore, the Court Makes the Following:

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AIKEN, ST. L OUIS & SILJEG, P.S.

ORDER APPROVING ANNUAL ACCOUNTING AND FEES - 1
Cause No.: CV 4-5462 BHS
(chritr.001; 6885-0) Order Annual Accounting [2022-2023].doc

ATTORNEYS AT LAW
801 SECOND AVENUE
SUITE 1200

SEATTLE, WASHINGTON 98104
[phone]/FAX [phone]

I.

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1.1

the facts necessary to give the Court jurisdiction over this matter.
1.2

2022 through April 30, 2023 are reasonable and necessary and within the terms and purpose
of the Trust.
1.3

1.4

1.5

1.6

1.7

Trustee Fees. The fees charged by Wells Fargo Bank, N.A., as Trustee, are

Legal Fees and Costs. The fees incurred by Aiken, St. Louis & Siljeg, P.S. as

II.
2.1

CONCLUSIONS OF LAW

Jurisdiction. The Court has retained jurisdiction over the parties and the

subject matter of this trust proceeding.
2.2

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Notice. Notice of the hearing on this matter has been properly provided to the

the attorneys for the Trustee are reasonable and necessary for the administration of the Trust.

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The guardian ad litem completed her

reasonable and necessary for the administration of the Trust.

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Guardian ad Litem Report.

parties entitled to receive such notice.

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It appears to the Court that the

investigation and recommends approval of the annual accounting.

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Correctness of Annual Accounting.

accounting submitted by the Trustee is correct.

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Acts of Trustee. It appears to the Court that all acts required of the Trustee

have been performed and are valid and proper. The expenses incurred for the period May 1,

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Jurisdiction. The facts alleged in the Petition of Trustee for Order Approving

Annual Accounting and Fees, and the Trustee’s Annual Accounting are true and include all of

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FINDINGS OF FACT

Approval of Accounting. The Court should enter an Order approving the

accounting and all acts of the Trustee for the period from May 1, 2022 through April 30,
2023.

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AIKEN, ST. L OUIS & SILJEG, P.S.

ORDER APPROVING ANNUAL ACCOUNTING AND FEES - 2
Cause No.: CV 4-5462 BHS
(chritr.001; 6885-0) Order Annual Accounting [2022-2023].doc

ATTORNEYS AT LAW
801 SECOND AVENUE
SUITE 1200

SEATTLE, WASHINGTON 98104
[phone]/FAX [phone]

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Based on the foregoing Findings of Fact and Conclusions of Law, the Court makes the
following:
III.

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3.1

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Approval of Accounting of Trustee. The accounting of Wells Fargo Bank,

N.A., the Trustee of the Nicholas Christoforo Reversionary Special Needs Trust, u/a dtd
March 30, 2006, and all of the Trustee’s accounts, actions, investments, and expenditures set
forth in the accounting for the period from May 1, 2022 through April 30, 2023 are approved.

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ORDER

3.2

Approval of Fees of Trustee.

The Trustee shall receive reasonable

compensation for services pursuant to its published fee schedule, and is authorized to deduct
the same, as well as all other expenses and costs of administration, from the funds in its

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hands.

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Reversionary Special Needs Trust, u/a dtd March 30, 2006 for the period from May 1, 2022

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through April 30, 2023 in the total amount of $43,103.59 are approved. The payment of the

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approved fees and costs from the assets of the Trust shall be and hereby is ratified.

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The fees of Wells Fargo Bank, N.A., as Trustee of the Nicholas Christoforo

3.3

Approval of Legal Fees. The fees and costs of Aiken, St. Louis & Siljeg, P.S.

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that were incurred during the period from August 4, 2022 through August 31, 2023 in the total

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amount of $2,256.05 are approved as reasonable and necessary for the administration of the

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Trust, and the Trustee is directed to pay its attorneys’ fees and costs from the assets of the

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Trust as incurred, subject to approval at the next annual accounting.

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3.4

Approval of Guardian ad Litem Fees and Costs. The fees and costs of the

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guardian ad litem, Brianna Johnston Hanks, in the amount of $660.00 for the period from July

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27, 2023 to August 22, 2023 are approved as reasonable and necessary and shall be paid from

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the assets of the Trust.
3.5

Discharge of Guardian ad Litem. Brianna Johnston Hanks is discharged as

guardian ad litem in this matter.
AIKEN, ST. L OUIS & SILJEG, P.S.

ORDER APPROVING ANNUAL ACCOUNTING AND FEES - 3
Cause No.: CV 4-5462 BHS
(chritr.001; 6885-0) Order Annual Accounting [2022-2023].doc

ATTORNEYS AT LAW
801 SECOND AVENUE
SUITE 1200

SEATTLE, WASHINGTON 98104
[phone]/FAX [phone]

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3.6

Appointment of Successor Guardian ad Litem. Craig E. Coombs shall be

and hereby is appointed as the successor guardian ad litem. He will review the annual
accountings of the Trustee going forward.
3.7

Next Reporting Deadline. The deadline for filing the Trustee’s next annual

accounting is July 30, 2024. That accounting shall cover the period from May 1, 2023
through April 30, 2024.
DATED this 24th day of October, 2023.

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A

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BENJAMIN H. SETTLE
United States District Judge

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Presented by:

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AIKEN, ST. LOUIS & SILJEG, P.S.

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By /s/Richard L. Furman Jr.
Richard L. Furman Jr., WSBA No. 31101
Attorneys for Trustee

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Approved for entry; copy received:
UNITED STATES ATTORNEY’S OFFICE
By /s/ Kristin B. Johnson
Kristin B. Johnson, WSBA No. 28189
Attorneys for United States of America

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By /s/ Brianna Johnston Hanks
Brianna Johnston Hanks, WSBA No. 52782
Guardian ad Litem

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AIKEN, ST. L OUIS & SILJEG, P.S.

ORDER APPROVING ANNUAL ACCOUNTING AND FEES - 4
Cause No.: CV 4-5462 BHS
(chritr.001; 6885-0) Order Annual Accounting [2022-2023].doc

ATTORNEYS AT LAW
801 SECOND AVENUE
SUITE 1200

SEATTLE, WASHINGTON 98104
[phone]/FAX [phone]