Court citation for the estate of Paul Tugender regarding administrative expenses and legal fees.

New York Surrogate's Court OCA Official Form

OCA Official Form JA-6 Accounting Citation

File No.

2019-553/B

SURROGATE'S COURT, KINGS COUNTY

CITATION

THE PEOPLE OF THE STATE OF NEW YORK, By the Grace of God Free and Independent

TO: Attorney General of the State of New York, New York City Human Resources Administration Office of Legal Affairs, LRU, New York State Department of Taxation and Finance, TDAB Estate Tax/Waiver of Citation Unit, Andrew Stein, Larry Josepher a/k/a Lawrence Josepher,, Bonnie Oberman, Jack Kloc, Eva Weinman, and the Spouse, if any, and any and all unknown distributees and creditors of Paul Tugender, Deceased, whose whereabouts are unknown and if any of the aforesaid persons be dead, to their heirs at law, next of kin and distributees whose names and places of residence are unknown and if the persons died subsequent to the Decedent herein, to their Executors, Administrators, legatees, devisees, assignees, and successors in interest whose names and places of residence are unknown and to all other heirs at law, next of kin and distributees of Paul Tugender, the Decedent herein, whose names and places of residence are unknown and cannot after due diligence be ascertained,

A Second Amended Petition and a Second Amended Account having been duly filed by Public Administrator of Kings County, the Petitioner for the Estate of Paul Tugender, whose office is located at 360 Adams Street, Room 144, Brooklyn, New York 11201.

YOU ARE HEREBY CITED TO SHOW CAUSE before the Surrogate's Court, Kings County, at 2 Johnson Street, Room 319 Brooklyn, New York 11201 by on_May 21, 2026, at 10:00 o'clock in the forenoon of that day, why the account of Public Administrator of Kings County, a summary of which has been served on you along with Chis Citation, as Administrator of the estate Paul Tugender should not be judicially settled (approved by the Court) and why the following relief should not be granted:

(a) The Public Administrator of Kings County shall be paid his commissions pursuant to SCPA 2307 in the amount of $75,010.86 as set forth in Schedule I of the Account, or such other amount as the Court may fix and determine;

(b) The Public Administrator of Kings County shall be paid his administrative expense pursuant to SCPA 1106(3) in the amount of $26,404.34, as set forth in Schedule J of the Account, or such other amount as the Court may fix and determine;

(c) The Court fix, determine, and approve the legal fees of Armena D. Gayle, Esq., Counsel to the Petitioner, in the amount of $126,713.02 as shown in Schedule J of the Account, or such other amount as the Court may fix and determine;

(d) The claim of the New York State Department of Taxation, if any, shall be fixed and determined;

(e) The claim of the New York City Human Resources Administration, if any, shall be fixed and determined;

(f) The Court shall fix, determine, and approve the claim of Kenneth A. Schneider in the amount of $796.00 for reimbursement of Administration expenses associated with the Decedent, shall be fixed and determined, and if not so fixed and determined, shall be deemed rejected;

(g) The Petitioner be permitted to distribute the net Estate to the Decedent's distributees as now known or hereafter determined and to deposit any amount not so distributed with the Commissioner of Finance of the City of New York to be held for the benefit of Decedent's unknown distributees or for the benefit of any distributee of the Decedent who are under disability for whom no Guardian of the Property has been appointed;

(h) Process be issued to all necessary parties who have not appeared to show cause why the relief requested should not be granted; and that an Order be granted directing the service of process pursuant to the provision of SCPA Article 3 upon such person named in Paragraph (6) whose names or whereabouts are unknown and cannot be ascertained or who may be person on whom service by personal delivery cannot be made;

(i) The Petitioner, upon fully complying with the Decree to be made in this proceeding, be released and discharged of and from any and all liability, responsibility, and accountability with respect to the Petitioner's acts and proceeding as Administrator as set forth and embraced in said account and the Court grant such other and further relief as it deems just and proper; and

(j) The Petitioner be permitted to reserve, subject to Court approval, such amount as Counsel recommends for the preparation of Federal and/or State fiduciary tax returns and for the payment of any tax that may be due.

Dated, Attested, and Sealed,

HON.

Hon. Bernard J. Graham

March 23, 2026

Seal

Armena D. Gayle, Esq., Attorney at Law Firm

Bernard J. Graham, Surrogate

Lisa Frathis

Chief Clerk

Armena D. Gayle, Esq. Attorney Name

(800) 460-1382 Telephone

1977 Ralph Avenue, No. 122, Brooklyn, New York 11234 Address

attorneygayle@gmail.com Email (optional)

NOTE: This Citation is served upon you as required by law. You are not required to appear or respond. However, if you fail to appear, it will be assumed you do not object to the relief requested. You have a right to have an attorney appear for you, and you or your attorney may request a copy of the full account from the Petitioner or the Petitioner's attorney.

Schedule A

Schedule A-1

Schedule A-2

Schedule G

Schedule B

Schedule C

Schedule D

Schedule E

Schedule G

Schedule G

CHARGES:

SUMMARY OF ACCOUNT

Principal Received

Realized Increases in Principal

Income Collected

Unrealized increases in principal

1,746,390.08 828,296.69 65,747.37 0.00

Total Charges

$2,640,434.14

$2,640,434.14

CREDITS:

Realized Decreases in Principal

Funeral and Administration Expenses Creditor's Claims Actually Paid

Distributions of Principal

Unrealized decreases in principal

22,888.26 318,387.94

0.00

0.00

0.00

Total Credits

$341,276.20

Charges Minus Credits

$341,276.20 $2,299,157.94

PRINCIPAL BALANCE ON HAND: Principal balance on hand

$2,299,157.94

The foregoing balance of $2,299,157.94 consists of $2,299,157.94 in cash and $0.00 in other property on hand as of February 25, 2026. It is subject to unpaid administration expenses, as set forth in Schedule C-1 of the Account, creditors' claims, if any, as set forth in Schedule D of the Account, as approved and determined by the Court.