Estate of: Clark, R. Appeal of: Clark, D.

J. A20001/14 NON-PRECEDENTIAL DECISION – SEE SUPERIOR COURT I.O.P. 65.37 ESTATE OF: ROBERT D. CLARK, SR., : IN THE SUPERIOR COURT OF DECEASED : PENNSYLVANIA : APPEAL OF: DONALD B. CLARK, : No. 3436 EDA 2013 : Appellant : Appeal from the Final Decree, November 1, 2013, in the Court of Common Pleas of Philadelphia County Orphans’ Court Division at No. O.C. N. 201001653DE BEFORE: FORD ELLIOTT, P.J.E., MUNDY AND MUSMANNO, JJ. MEMORANDUM BY FORD ELLIOTT, P.J.E.: FILED NOVEMBER 12, 2014 Appellant appeals from the final decree which dismissed appellant’s exceptions to the adjudication of June 18, 2013 and affirmed the adjudication. Finding no merit to the issues on appeal, we will affirm the final decree. This case involves a dispute as to whether two sources of money belong to the Estate of Robert D. Clark, Sr., or whether they passed to appellant. The first item pertains to a multiple-party account held by the deceased and appellant. Prior to the death of the deceased, appellant removed $24,000 from the account. The court ruled that since this sum was not in the multiple-party account at the time of death, it did not automatically pass to appellant under 20 Pa.C.S.A. § 6304, but instead reverted to the Estate. The second item pertains to an IRA account. J. A20001/14 Appellant produced an incomplete Change of Beneficiary Form that indicated he was to receive the IRA monies at the decedent’s death. The financial institution that housed the account had no record of the Change of Beneficiary Form. The trial court weighed the evidence and found that there was insufficient evidence that the decedent intended to make appellant the beneficiary of the IRA account and awarded it to the Estate. Appellant now brings this timely appeal. Appellant raises the following issues on appeal: 1. Whether the court applied an incorrect legal standard, misapplied the MPAA, and capriciously disbelieved competent evidence in finding that the $24,000 withdrawn from the American Heritage Federal Credit Union Savings account (“AHFCU Joint Account”) by Donald where he was one of two joint account holders, together with his father, the Decedent, became part of Decedent’s estate as a result of that withdrawal? 2. Whether the trial court applied an incorrect legal standard, misapplied the Multiple Party Account Act (“MPAA”), and capriciously disbelieved competent evidence in ruling that the proceeds of the American Heritage Federal Credit Union IRA account (“AHFCU IRA”) belong to Decedent’s estate, where the AHFCU IRA listed Donald as the sole beneficiary on the account, and no evidence was introduced to controvert this intention at the hearing? Appellant’s brief at 6. We find no error with the trial court’s analysis. After a thorough review of the record, the briefs of the parties, the applicable law, and the -2- J. A20001/14 well-reasoned opinion of the trial court, it is our determination that there is no merit to the questions raised on appeal. The trial court’s careful, seven-page opinion, filed on January 31, 2014 (dated January 24), comprehensively discusses and properly disposes of the questions presented. We will adopt it as our own and affirm on that basis. Accordingly, we will affirm the final decree below. Final decree affirmed. Judgment Entered. Joseph D. Seletyn, Esq. Prothonotary Date: 11/12/2014 -3- Circulated 10/14/2014 03:06 PM __ Circulated 10/14/2014 03:06 PM Circulated 10/14/2014 03:06 PM