Agent under power of attorney filed account that included $480,515 in gifts to family, which sister of agent (and one of two beneficiaries under decedent’s will) objected to gifts as beyond the Agent’s power and under Section 5601.2(e) pertaining to prudent estate planning; the court found that all gifts under the federal exclusion proper and all gifts above the federal exclusion dictated by decedent were proper, but a gift by the agent to the agent (Dead Man’s Rule) without third party testimony as to decedent’s intent to gift and use of decedent’s account post death were improper, surcharging the Agent $32,874.  Betty J. Fiedler, In re, 4 Fid. Rep. 3d 90 (O.C. Lanc. 2013) (Opinion by Hoberg, J.)