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Legal Notice2024 ADV 294369—John S. Seich, et al. vs. Lori J. Kalberer, etc., et al.The Unborn and Unknown Lineal Descendants of Jean C. Kalberer and the Unborn and Unknown Lineal Descendants of Walter E. Kalberer, the address of each being unknown, will take notice that on February 24, 2025, the undersigned, Gwenn S. Winkhaus, in her capacity as CoTrustee of the Walter E. Kalberer Trust dated July 1, 2010, as amended, and individually as a beneficiary of the Estate of Walter E. Kalberer, the Estate of Jean C. Kalberer, the Walter E. Kalberer Trust dated July 1, 2010, as amended, the Jean C. Kalberer Trust dated July 1, 2010, as amended, the Jean C. Kalberer 2012 Irrevocable Trust, the Walter E. Kalberer and Jean C. Kalberer Irrevocable Trust dated August 26, 1993, and the Walter E. Kalberer and Jean C. Kalberer Irrevocable Trust II dated August 18, 2010, and on behalf of her minor and unborn lineal descendants, and as Co-Trustee of The Walter and Jean Kalberer Foundation; Lisa R. Kalberer, in her capacity as CoTrustee of the Jean C. Kalberer Trust dated July 1, 2010, as amended, and individually, and as a beneficiary of the Estate of Walter and Jean Kalberer and the beneficiaries of the Estate of Walter E. Kalberer, the Estate of Jean C. Kalberer, the Walter E. Kalberer Trust dated July 1, 2010, as amended, the Jean C. Kalberer Trust dated July 1, 2010, as amended, the Walter E. Kalberer 2012 Irrevocable Trust, the Jean C. Kalberer 2012 Irrevocable Trust, Walter E. Kalberer and Jean C. Kalberer Irrevocable Trust dated August 26, 1993, and the Walter E. Kalberer and Jean C. Kalberer Irrevocable Trust II dated August 18, 2010; and Lori J. Kalberer, in her capacity as CoTrustee of the Walter E. Kalberer Trust dated July 1, 2010, as amended, as CoTrustee of the Jean C. Kalberer Trust dated July 1, 2010, as amended, and individually as a beneficiary of the Estate of Walter E. Kalberer, the Estate of Jean C. Kalberer, the Walter E. Kalberer Trust dated July 1, 2010, as amended, the Jean C. Kalberer Trust dated July 1, 2010, as amended, the Walter E. Kalberer 2012 Irrevocable Trust, the Jean C. Kalberer 2012 Irrevocable Trust, the Walter E. Kalberer and Jean C. Kalberer Irrevocable Trust dated August 26, 1993, the Walter E. Kalberer and Jean C. Kalberer Irrevocable Trust II dated August 18, 2010, and on behalf of her minor and unborn lineal descendants, filed an Answer and Counterclaims against Plaintiffs and New Counterclaim Defendants in the Probate Court, One Lakeside Avenue, N.W., of Cuyahoga County, Ohio, alleging that Jean and Walter established and funded the Jean 2012 IR Trust with Jean as Settlor, and Walter as Trustee dated December 7, 2012; that on March 25, 2024, the Jean 2012 IR Trust was modified at Walter's death through the Walter Revocable Trust to add Seich as successor Trustee and, if Seich fails or ceases to serve as Trustee, designates Hugh J. Morgan as successor Trustee; that as a result of Walter's death, the Jean 2012 IR Trust FBO Walter terminated and was divided into four separate trusts, one separate trust share for the benefit of each of Jean's children: Gwenn, Lisa, Christa, and Lori; that Jean executed a Last Will and Testament on December 17, 2014; that Jean's Will nominated Walter as Executor of the Jean Estate and Seich as successor Executor thereof; that Jean passed away on July 3, 2023; that Seich served as counsel to Jean relative to all aspects of her estate planning up until the time of her passing; that there is no current Executor of the Jean Estate; that Walter executed a Last Will and Testament on March 23, 2022; that during his lifetime, Walter established the Walter Revocable Trust and the Walter 2012 Trust; that The Walter Will nominated Seich as Executor of the Walter Estate and Hugh J. Morgan as successor Executor of the Walter Estate; that Walter passed away on March 25, 2024; and that Seich served as counsel to Walter relative to all aspects of his estate planning up until the time of his passing.
Counterclaimants further allege that Seich, as Executor of Walter's Estate, failed to timely and adequately disclaim, on behalf of Walter's Estate, all assets that Mr. Kalberer inherited from Mrs. Kalberer as set forth in 26 U.S.C. § 2518, which failure as Executor may significantly increase the Estate's federal tax liability by at least $1,000,000.00.
Counterclaimants dispute the amount and source of payment for executor, attorney and fiduciary fees potentially owed Seich and his firm for services to Jean's Estate, Walter's Estate, the Jean Revocable Trust, the Walter Revocable Trust, the Jean 2012 IR Trust, the Walter 2012 IR Trust, the 1993 Trust, and the 2010 Trust.
Counterclaimants dispute the amount and source of payment for attorney fees claimed for separate counsel to Seich and his firm related to matters arising from Jean's Estate, Walter's Estate, the Jean Revocable Trust, the Walter Revocable Trust, the Jean 2012 IR Trust, the Walter 2012 IR Trust, the 1993 Trust, and the 2010 Trust.
Counterclaimants further allege that Seich did not file the 2023 Federal Gift and Generation Skipping Transfer Tax Form 709 for the Jean Estate or the Walter Estate to report to the IRS the wages and gifts paid to Lori, Lea and Harvey Olsen; that in his capacity as Executor, Seich did not report the wages and gifts paid by Walter and Jean to Lori, Lea and Harvey Olsen to the IRS or amend the 2023 Individual Income Tax Return Form 1040 for the Jean Estate and the Walter Estate to report the wages paid to Lori, Lea and Harvey Olsen; that in addition, Seich has failed to fulfill various other tax-related obligations owed to the Kalberer Trusts, the Jean Estate, and the Walter Estate; and that Seich has refused to produce the Estate's KeyBank statements to the co-Trustees of the Walter Trust or provide an accounting of the Estate's KeyBank account to the Counterclaimants.
Counterclaimants pray for the following relief:
A. An Order removing John S. Seich as Executor of the Estate of Walter E. Kalberer and requiring John S. Seich to provide a full account of Estate assets to the successor Executor.
B. An Order appointing Hugh J. Morgan as Executor of the Estate of Walter E. Kalberer, subject to his Application for Authority to Administer the Estate of Walter E. Kalberer.
C. An order prohibiting John S. Seich as Executor from using the Walter Estate or Walter Revocable Trust assets to defend this action which further injures the Plaintiffs.
D. An order prohibiting John S. Seich as attorney from using the Walter Estate assets to defend this action or seeking contribution from the Walter Revocable Trust which further injures the Plaintiffs.
E. An Order removing John S. Seich as Trustee of the Jean 2012 IR Trust (and all subtrusts) and requiring John S. Seich to provide a full account of the Jean 2012 IR Trust assets to the successor Trustee.
F. An order prohibiting John S. Seich as Trustee of the Jean 2012 IR Trust from amending the already filed fiduciary income tax returns.
G. An order prohibiting John S. Seich as Trustee of the Jean 2012 IR Trust from using the Jean 2012 IR Trust assets to defend this action which further injures the Plaintiffs.
H. An order prohibiting John S. Seich as attorney to use the Jean 2012 IR Trust assets to pay a fiduciary fee to himself which further injures the Plaintiffs.
I. Compensatory damages for the Plaintiffs.
J. An Order removing John S. Seich as Trustee of the Walter 2012 IR Trust FBO Christa and requiring John S. Seich to provide a full account of assets in the Walter 2012 IR Trust FBO Christa to the successor Trustee.
K. An Order removing John S. Seich as Trustee of the Walter 2012 IR Trust FBO Lisa and requiring John S. Seich to provide a full account of assets in the Walter 2012 IR Trust FBO Lisa to the successor Trustee.
L. An order prohibiting John S. Seich as Trustee of the Walter 2012 IR Trust FBO Christa from using the assets in the Walter 2012 IR Trust FBO Christa to defend this action and further injuring the Plaintiffs.
M. An order prohibiting John S. Seich as Trustee of the Walter 2012 IR Trust FBO Lisa from using the assets in the Walter 2012 IR Trust FBO Lisa to defend this action and further injuring the Plaintiffs.
N. Compensatory damages for the Plaintiffs.
O. An Order stating that John S. Seich breached his fiduciary duties to the Jean Estate, the Jean Revocable Trust, the Walter Estate and the Walter Revocable Trust, by failing to prudently administer the estates and trusts.
P. An Order directing John S. Seich and MLCL to no longer act as attorneys for any matter related to Jean and Walter Kalberer's estates and trusts and promptly turn over all client files for all matters related to Jean and Walter Kalberer' s estates and trusts to the Plaintiff's legal counsel.
Q. Compensatory damages for the Plaintiffs.
R. An Order prohibiting John S. Seich and MLCL from claiming any attorney's fees or fiduciary's fees related to this dispute and the administration of Jean and Walter Kalberer's estates and trusts.
S. An Order requiring John S. Seich and MLCL to pay his own legal fees incurred or to be incurred irrespective of the capacity for which Seich/MLCL was represented related to this dispute and the administration of Jean and Walter Kalberer's estates and trusts.
T. An Order requiring John S. Seich to pay Counterclaimants' legal fees incurred related to this dispute and the administration of Jean and Walter Kalberer's estates and trusts.
U. Counterclaimants' reasonable attorneys' fees, costs, and expenses in bringing this action.
The defendants named above are required to answer on or before the 30th day of October, 2025.
Gwenn S. Winkhaus, in her capacity as CoTrustee of the Walter E. Kalberer Trust dated July 1, 2010, as amended, and individually as a beneficiary of the Estate of Walter E. Kalberer, the Estate of Jean C. Kalberer, the Walter E. Kalberer Trust dated July 1, 2010, as amended, the Jean C. Kalberer Trust dated July 1, 2010, as amended, the Jean C. Kalberer 2012 Irrevocable Trust, the Walter E. Kalberer and Jean C. Kalberer Irrevocable Trust dated August 26, 1993, and the Walter E. Kalberer and Jean C. Kalberer Irrevocable Trust II dated August 18, 2010, and on behalf of her minor and unborn lineal descendants, and as Co-Trustee of The Walter and Jean Kalberer Foundation; Lisa R. Kalberer, in her capacity as CoTrustee of the Jean C. Kalberer Trust dated July 1, 2010, as amended, and individually, and as a beneficiary of the Estate of Walter and Jean Kalberer and the beneficiaries of the Estate of Walter E. Kalberer, the Estate of Jean C. Kalberer, the Walter E. Kalberer Trust dated July 1, 2010, as amended, the Jean C. Kalberer Trust dated July 1, 2010, as amended, the Walter E. Kalberer 2012 Irrevocable Trust, the Jean C. Kalberer 2012 Irrevocable Trust, Walter E. Kalberer and Jean C. Kalberer Irrevocable Trust dated August 26, 1993, and the Walter E. Kalberer and Jean C. Kalberer Irrevocable Trust II dated August 18, 2010; and Lori J. Kalberer, in her capacity as CoTrustee of the Walter E. Kalberer Trust dated July 1, 2010, as amended, as CoTrustee of the Jean C. Kalberer Trust dated July 1, 2010, as amended, and individually as a beneficiary of the Estate of Walter E. Kalberer, the Estate of Jean C. Kalberer, the Walter E. Kalberer Trust dated July 1, 2010, as amended, the Jean C. Kalberer Trust dated July 1, 2010, as amended, the Walter E. Kalberer 2012 Irrevocable Trust, the Jean C. Kalberer 2012 Irrevocable Trust, the Walter E. Kalberer and Jean C. Kalberer Irrevocable Trust dated August 26, 1993, the Walter E. Kalberer and Jean C. Kalberer Irrevocable Trust II dated August 18, 2010, and on behalf of her minor and unborn lineal descendants.
By Colleen M. O'Neil and Jaclyn M. Vary, Attorneys for Plaintiff.Aug28Sep4-11-18-25Oct2, 2025
Class
130
First Run
08/28/2025
Second Run
09/04/2025
Third Run
09/11/2025
Fourth Run
09/18/2025
Fifth Run
09/25/2025
Sixth Run
10/02/2025
Case #
2024 ADV 294369
Plaintiff
John S. Seich, et al.
Defendant
Lori J. Kalberer, etc., et al.
