Steven L Holcombe | Attorney at Law

IN THE DISTRICT COURT OF OSAGE COUNTY, STATE OF OKLAHOMA

In the Matter of the Estate of                  )

                                                                                    )           Case No. PB-2023-57

MARIANNE KEOHANE FROST, Deceased           )          

ORDER APPROVING SECOND FINAL ACCOUNTING AND DECREE DISTRIBUTING
THE ESTATE AND DISCHARDING PERSONAL REPRESENTATIVE

            This matter comes on for hearing this 18th day of March, 2024, pursuant to a sworn-to Second Final Accounting and Application for Decree Distributing the Estate and Discharging Personal Representative filed with this Court by James L. Frost, Personal Representative of the Decedent’s Estate, on the 26th day of February, 2024, and the Court proceeded to examine the Personal Representative’s Second Final Accounting and Application, and after inquiry of the attorney for the Personal Representative, examination of the pleadings on file herein, and there being no objections, the Court finds, adjudges and decrees:

            1. That due and legal notice of the time and place of this hearing on the Second Final Accounting and Application for Decree Distributing the Estate and Discharging Personal Representative filed herein on the 26th day of February, 2024 has been given in the manner, form and for the full time as required by law and the Order of this Court.

            2. Marianne Keohane Frost died intestate on the 8th day of July, 2022, while a resident of Mercer Island, King County, Washington. The Decedent was a member of the Osage Tribe of Indians. The Decedent died leaving certain Osage headright interests. The Decedent died a married person, and the names, ages, and last known addresses of the heirs of the Decedent at the time of her death are:

NAME / RELATIONSHIP / AGE / ADDRESSES

James L. Frost / Surviving Spouse (Adult Non-Osage) / [ REDACTED ]

Mark James Frost / Surviving Son (Adult Osage) / [ REDACTED ]

Theresa Ann Frost / Surviving Daughter (Adult Osage) / [ REDACTED ]

John Michael Frost / Surviving Son (Adult Osage) / [ REDACTED ]

            Further, each of the surviving issue of the Decedent are also the issue of the surviving spouse, and under the intestate succession authority of Title 84 O.S. Section 213 (B) (1) (c), the surviving spouse is entitled to an undivided one-half (1/2) interest in all property of the Estate, whether acquired by the joint industry of the husband and wife during coverture or otherwise.

            3. That on the 15th day of May, 2023, the Probate Court ORDERED, ADJUDGED AND DECREED that Letters of Administration be issued to James L. Frost, as Personal Representative of said estate, to serve without bond, and the same were issued and filed with the Probate Court on the same date.

            4. That a GENERAL INVENTORY AND APPRAISEMENT was filed herein on the 13th day of June, 2023.

            5. That the Estate of Marianne Keohane Frost, deceased, consists of property more properly described as follows: Headright Interest and related cash on hand in IIM account.

            6. That an Oklahoma estate tax return was not filed with the Oklahoma Tax Commission because the Decedent died on or after January 1, 2010.  The Estate of Marianne Keohane Frost was of insufficient size to require the filing of a Federal Estate Tax Return.  All other federal, state, county, school and municipal taxes, including income taxes, have been paid, if owed, or are otherwise provided for.

            7. That due and lawful notice to the creditors of Marianne Keohane Frost has been given for the time and in the manner provided by law; that prior to giving the required notice, the Personal Representative made a diligent search and inquiry of the heirs-at-law and other interested parties in an effort to determine the identity and nature of any claim against the Estate of Marianne Keohane Frost, that all claims of every kind and character, chargeable to the estate, if any, have been paid in full, satisfied and discharged from private funds (and not from estate funds); and that all other expenses and claims that were not presented are now barred by the statute of limitation in effect under the laws of the State of Oklahoma.

            8. NOTWITHSTANDING the foregoing paragraph, the Probate Court FURTHER FINDS as follows:

            (a) That the Personal Representative received on the 13th day of June, 2023 a creditor’s claim dated 7th day of June, 2023 by AT&T Mobility c/o DCM Services, 1550 American Blvd E, Ste 200, Bloomington, MN 55425 in the amount of $283.52, and said claim was rejected by the Personal Representative by written notice dated the 6th day of July, 2023,

            (b) That a written notice of said rejection was mailed by first class mail via the United States Postal Service to Chris Dill, Agent, AT&T Mobility c/o DCM Services, 1550 American Blvd E, Ste 200, Bloomington, MN 55425 on the 6th day of July, 2023 notifying said claimant of the rejection of the claim pursuant to Title 58 O.S. Section 337 (F),

           (c) That said first class mailing of the rejection notification further bore the return address of the Personal Representative’s attorney, and said rejection notification has not been returned by the U.S. Postal Service to the Personal Representative or the Personal Representative’s attorney,

            d) That no ancillary proceeding or independent action has been brought by the said creditor claimant subsequent to the Personal Representative’s rejection, and

            (e) That the time computation required for notifications by first class mail under the authority of Title 12 O.S. Section 2006 of the Oklahoma Pleading Code, when read in conjunction with the forty-five (45) day period for limitation of actions as set forth in Title 58 O.S. Section 337 (F), establishes that more than forty-five (45) days has passed since the said creditor claimant received notice of the Personal Representative’s rejection thereby forever barring the said creditor claimant from pursuing said claim by operation of law.

            (f) That a Second Notice to Creditors was also filed herein on the 30th day of October, 2023 bearing a presentment date of the 3rd day of January, 2024, and timely mailed to AT&T as set forth in the Affidavit of Mailing of Second Notice to Creditors filed on the 6th day of November, 2023, and no further claim was made by AT&T in response.

            9. That the Estate of Marianne Keohane Frost, deceased, is ready for closing:

a. All income has been properly received and expenses lawfully made,

b. The allowed and approved claims, if any, have been paid;

c. No objection has been made to this Application,;

d. All funeral expenses, taxes and costs of the administrator have been paid;

e. That all remaining interests of the Estate should be to all distributees according to the laws of intestate succession.

            10. That all purposes of administration have been fully and faithfully fulfilled; that the Personal Representative has performed all acts and duties lawfully required, and the Estate of Marianne Keohane Frost is now ready for closing and distribution.

            11. That the Personal Representative has made no personal profit from the Estate of Marianne Keohane Frost.

            12. That the Personal Representative herein waives the statutory fee.

            13. That James L. Frost, the surviving spouse, is not a member of the Osage Nation and that pursuant to the Osage Indian Act of 1978 (Public Law 95-496, Oct. 21, 1978) as amended by the Osage Indian Act of 1984 (Public Law 98-605, Oct. 30, 1984), and as those Acts have been promulgated by rule and regulation, and according to Oklahoma’s laws of intestate succession (Title 84 O.S. Section 213 (B) (1) (c)), James L. Frost is entitled to a life estate interest in one-half (1/2) of the Osage Headright Interest and related cash on hand in an IIM account, and distribution of the Decedent’s Estate should therefore be made as follows to the surviving spouse and the lineal heirs, as follows:

NAME  /  INTESTATE DISTRIBUTION

James L. Frost / 1/2 interest for life (Life Estate)

Mark James Frost / 1/3 interest subject to Life Estate

Theresa Ann Frost / 1/3 interest subject to Life Estate

John Michael Frost / 1/3 interest subject to Life Estate

            14. That the Second Final Accounting and Application for Distributing the Estate and Discharging Personal Representative filed herein on the 26th day of February, 2024 is DULY APPROVED AND SUSTAINED.

            WHEREFORE, PREMISES CONSIDERED, It is therefore Ordered, Adjudged and Decreed by the Court that due and legal notice of the time and place of this hearing on the Second Final Accounting and Application for Distributing the Estate and Discharging Personal Representative filed herein on the 26th day of February, 2024 has been given by James L. Frost, the Personal Representative, in the manner, form and for the full time as required by law and the Order of this Court, and the Court so finds, adjudges and decrees.

            It is FURTHER Ordered, Adjudged and Decreed by the Court that notice to creditors as required by law was given by the Personal Representative, and that all claims which were not lawfully submitted within the time permitted for the presentation of claims are hereby nonsuited, void and forever barred.

            It is Further Ordered, Adjudged, and Decreed by the Court that the Second Final Accounting filed on the 26th day of February, 2024, is approved without objection.

            It is Further Ordered, Adjudged, and Decreed that the Personal Representative should be entitled to receive his discharge without further hearing or notice upon filing final report to the court verifying that the entire estate has been distributed, and all other duties of his administration have been completed, and upon the filing of said final report he shall be automatically discharged and have no further duties or obligations with regard to the Decedent’s estate in all respects.

            It is Further Ordered, Adjudged, and Decreed by the Court that the Personal Representative should be and is hereby required and directed to distribute and deliver to all distributees, as hereinbefore set forth, their proper distributive share.

            THE COURT FURTHER FINDS, upon representations of the Counsel for the Personal Representative, that the attorney’s fees, costs and expenses incurred on behalf of the Estate are being, or have been, paid from sources outside of the Estate and therefore the distributions of the estate will be made without any attorney’s lien attached thereto, and it is ORDERED, ADJUDGED, AND DECREED that all distributions of the Estate from this order will be free of any lien claims that might otherwise derive from such fees, costs and expenses.

            DATED this 18th day of March, 2024. 

  ____________________________________

The Honorable STUART TATE

Judge of the District Court