{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff0\deff0\stshfdbch37\stshfloch37\stshfhich37\stshfbi0\deflang1033\deflangfe1033\themelang1033\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f34\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria Math;}
{\f35\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0604020202020204}Arial Unicode MS;}{\f37\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}{\f38\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604030504040204}Tahoma;}
{\f47\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0604020202020204}@Arial Unicode MS;}{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhimajor\f31502\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}
{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}
{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f492\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\f493\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\f495\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\f496\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\f497\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\f498\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\f499\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\f500\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\f832\fbidi \froman\fcharset238\fprq2 Cambria Math CE;}{\f833\fbidi \froman\fcharset204\fprq2 Cambria Math Cyr;}
{\f835\fbidi \froman\fcharset161\fprq2 Cambria Math Greek;}{\f836\fbidi \froman\fcharset162\fprq2 Cambria Math Tur;}{\f839\fbidi \froman\fcharset186\fprq2 Cambria Math Baltic;}{\f840\fbidi \froman\fcharset163\fprq2 Cambria Math (Vietnamese);}
{\f844\fbidi \fswiss\fcharset0\fprq2 Arial Unicode MS Western;}{\f842\fbidi \fswiss\fcharset238\fprq2 Arial Unicode MS CE;}{\f843\fbidi \fswiss\fcharset204\fprq2 Arial Unicode MS Cyr;}{\f845\fbidi \fswiss\fcharset161\fprq2 Arial Unicode MS Greek;}
{\f846\fbidi \fswiss\fcharset162\fprq2 Arial Unicode MS Tur;}{\f847\fbidi \fswiss\fcharset177\fprq2 Arial Unicode MS (Hebrew);}{\f848\fbidi \fswiss\fcharset178\fprq2 Arial Unicode MS (Arabic);}
{\f849\fbidi \fswiss\fcharset186\fprq2 Arial Unicode MS Baltic;}{\f850\fbidi \fswiss\fcharset163\fprq2 Arial Unicode MS (Vietnamese);}{\f851\fbidi \fswiss\fcharset222\fprq2 Arial Unicode MS (Thai);}{\f862\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}
{\f863\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\f865\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\f866\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}{\f869\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}
{\f870\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\f872\fbidi \fswiss\fcharset238\fprq2 Tahoma CE;}{\f873\fbidi \fswiss\fcharset204\fprq2 Tahoma Cyr;}{\f875\fbidi \fswiss\fcharset161\fprq2 Tahoma Greek;}
{\f876\fbidi \fswiss\fcharset162\fprq2 Tahoma Tur;}{\f877\fbidi \fswiss\fcharset177\fprq2 Tahoma (Hebrew);}{\f878\fbidi \fswiss\fcharset178\fprq2 Tahoma (Arabic);}{\f879\fbidi \fswiss\fcharset186\fprq2 Tahoma Baltic;}
{\f880\fbidi \fswiss\fcharset163\fprq2 Tahoma (Vietnamese);}{\f881\fbidi \fswiss\fcharset222\fprq2 Tahoma (Thai);}{\f964\fbidi \fswiss\fcharset0\fprq2 @Arial Unicode MS Western;}{\f962\fbidi \fswiss\fcharset238\fprq2 @Arial Unicode MS CE;}
{\f963\fbidi \fswiss\fcharset204\fprq2 @Arial Unicode MS Cyr;}{\f965\fbidi \fswiss\fcharset161\fprq2 @Arial Unicode MS Greek;}{\f966\fbidi \fswiss\fcharset162\fprq2 @Arial Unicode MS Tur;}{\f967\fbidi \fswiss\fcharset177\fprq2 @Arial Unicode MS (Hebrew);}
{\f968\fbidi \fswiss\fcharset178\fprq2 @Arial Unicode MS (Arabic);}{\f969\fbidi \fswiss\fcharset186\fprq2 @Arial Unicode MS Baltic;}{\f970\fbidi \fswiss\fcharset163\fprq2 @Arial Unicode MS (Vietnamese);}
{\f971\fbidi \fswiss\fcharset222\fprq2 @Arial Unicode MS (Thai);}{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhimajor\f31528\fbidi \froman\fcharset238\fprq2 Cambria CE;}
{\fhimajor\f31529\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}{\fhimajor\f31531\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\fhimajor\f31532\fbidi \froman\fcharset162\fprq2 Cambria Tur;}
{\fhimajor\f31535\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\fhimajor\f31536\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}
{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}
{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}}{\colortbl;\red0\green0\blue0;\red0\green0\blue255;\red0\green255\blue255;\red0\green255\blue0;\red255\green0\blue255;\red255\green0\blue0;\red255\green255\blue0;
\red255\green255\blue255;\red0\green0\blue128;\red0\green128\blue128;\red0\green128\blue0;\red128\green0\blue128;\red128\green0\blue0;\red128\green128\blue0;\red128\green128\blue128;\red192\green192\blue192;\red255\green255\blue255;\red33\green33\blue33;
\red37\green37\blue37;}{\*\defchp \loch\af37\hich\af37\dbch\af37 }{\*\defpap \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 }\noqfpromote {\stylesheet{\ql \li0\ri0\sa200\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang1033\langfe1033\loch\f37\hich\af37\dbch\af37\cgrid\langnp1033\langfenp1033 \snext0 \sqformat \spriority0 \styrsid4151348 
Normal;}{\s3\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel2\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\af0\afs27\alang1025 \ltrch\fcs0 \b\fs27\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
\sbasedon0 \snext3 \slink17 \sqformat \spriority9 \styrsid4332564 heading 3;}{\*\cs10 \additive \ssemihidden \sunhideused \spriority1 Default Paragraph Font;}{\*
\ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblind0\tblindtype3\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv 
\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\loch\f37\hich\af37\dbch\af37\cgrid\langnp1033\langfenp1033 \snext11 \ssemihidden \sunhideused 
Normal Table;}{\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang1033\langfe1033\loch\f37\hich\af37\dbch\af37\cgrid\langnp1033\langfenp1033 \sbasedon0 \snext15 \sqformat \spriority0 \styrsid16268086 Colorful List - Accent 11;}{\*\cs16 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 
\sbasedon10 \spriority0 \styrsid16268086 apple-converted-space;}{\*\cs17 \additive \b\f0\fs27 \slink3 \slocked \spriority9 \styrsid4332564 Heading 3 Char;}{\*\cs18 \additive \ul\cf2 \sunhideused \styrsid3427147 Hyperlink;}{\*\cs19 \additive \i 
\sqformat \spriority20 \styrsid3427147 Emphasis;}{\s20\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs20\lang1033\langfe1033\loch\f37\hich\af37\dbch\af37\cgrid\langnp1033\langfenp1033 \sbasedon0 \snext20 \slink21 \sunhideused \styrsid6384817 footnote text;}{\*\cs21 \additive \fs20 \slink20 \slocked \styrsid6384817 Footnote Text Char;}{\*\cs22 
\additive \super \sunhideused \styrsid6384817 footnote reference;}{\*\cs23 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \sbasedon10 \spriority0 \styrsid6384817 searchterm;}{\*\cs24 \additive \fs16 \ssemihidden \sunhideused \styrsid16385918 
annotation reference;}{\s25\ql \li0\ri0\sa200\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\loch\f37\hich\af37\dbch\af37\cgrid\langnp1033\langfenp1033 
\sbasedon0 \snext25 \slink26 \ssemihidden \sunhideused \styrsid16385918 annotation text;}{\*\cs26 \additive \fs20 \slink25 \slocked \ssemihidden \styrsid16385918 Comment Text Char;}{
\s27\ql \li0\ri0\sa200\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\af0\afs20\alang1025 \ltrch\fcs0 \b\fs20\lang1033\langfe1033\loch\f37\hich\af37\dbch\af37\cgrid\langnp1033\langfenp1033 
\sbasedon25 \snext25 \slink28 \ssemihidden \sunhideused \styrsid16385918 annotation subject;}{\*\cs28 \additive \b\fs20 \slink27 \slocked \ssemihidden \styrsid16385918 Comment Subject Char;}{
\s29\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af38\afs16\alang1025 \ltrch\fcs0 \fs16\lang1033\langfe1033\loch\f38\hich\af38\dbch\af37\cgrid\langnp1033\langfenp1033 
\sbasedon0 \snext29 \slink30 \ssemihidden \sunhideused \styrsid16385918 Balloon Text;}{\*\cs30 \additive \f38\fs16 \slink29 \slocked \ssemihidden \styrsid16385918 Balloon Text Char;}{\s31\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\box
\brdrsh\brdrart192\brdrw637\brsp620\brdrcf17\brdrframe1 \wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\rtlgutter\itap0 \rtlch\fcs1 \af37\afs22\alang1025 \ltrch\fcs0 
\fs22\cf1\lang1033\langfe1033\loch\f37\hich\af37\dbch\af37\cgrid\langnp1033\langfenp1033\ulc1 \snext31 \spriority0 \styrsid10899644 Body A;}{\s32\ql \li0\ri0\widctlpar\box\brdrsh\brdrart192\brdrw637\brsp620\brdrcf17\brdrframe1 
\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\rtlgutter\itap0 \rtlch\fcs1 \af35\afs24\alang1025 \ltrch\fcs0 \fs24\cf1\lang1033\langfe1033\loch\f0\hich\af35\dbch\af35\cgrid\langnp1033\langfenp1033\ulc1 \snext32 \spriority0 \styrsid410703 Body;}
{\*\cs35 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \sbasedon10 \spriority0 \styrsid9786268 co_searchterm;}{\*\cs36 \additive \b \sqformat \spriority22 \styrsid3153676 Strong;}{\s37\ql \li0\ri0\widctlpar
\tqc\tx4680\tqr\tx9360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang1033\langfe1033\loch\f37\hich\af37\dbch\af37\cgrid\langnp1033\langfenp1033 
\sbasedon0 \snext37 \slink38 \sunhideused \styrsid10159823 header;}{\*\cs38 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \sbasedon10 \slink37 \slocked \styrsid10159823 Header Char;}{\s39\ql \li0\ri0\widctlpar
\tqc\tx4680\tqr\tx9360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang1033\langfe1033\loch\f37\hich\af37\dbch\af37\cgrid\langnp1033\langfenp1033 
\sbasedon0 \snext39 \slink40 \sunhideused \styrsid10159823 footer;}{\*\cs40 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \sbasedon10 \slink39 \slocked \styrsid10159823 Footer Char;}{\*\cs41 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 
\sbasedon10 \spriority0 \styrsid1320209 co_highlightpoints;}{\*\cs42 \additive \ul\cf12 \ssemihidden \sunhideused \styrsid10109765 FollowedHyperlink;}{\s43\ql \li720\ri0\sa200\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang1033\langfe1033\loch\f37\hich\af37\dbch\af37\cgrid\langnp1033\langfenp1033 
\sbasedon0 \snext43 \sqformat \spriority34 \styrsid10295535 List Paragraph;}{\s44\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang1033\langfe1033\loch\f37\hich\af37\dbch\af37\cgrid\langnp1033\langfenp1033 \snext44 \shidden \spriority71 \styrsid14757419 Revision;}{\s45\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \ai\af0\afs22\alang1025 \ltrch\fcs0 \i\fs22\cf1\lang1033\langfe1033\loch\f37\hich\af37\dbch\af37\cgrid\langnp1033\langfenp1033 \sbasedon0 \snext0 \slink46 \sqformat \spriority29 \styrsid16611773 Quote;}{\*\cs46 \additive \i\fs22\cf1 
\slink45 \slocked \spriority29 \styrsid16611773 Quote Char;}{\s47\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang1033\langfe1033\loch\f37\hich\af37\dbch\af37\cgrid\langnp1033\langfenp1033 \snext47 \sqformat \spriority1 \styrsid10639901 No Spacing;}{\*\cs49 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \sbasedon10 \spriority0 \styrsid6948897 co_starpage;}}
{\*\listtable{\list\listtemplateid-1451985160{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat4\levelspace0\levelindent0{\leveltext\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\up0\loch\af0\hich\af0\dbch\af0 \fi-303\li663\jclisttab\tx663\lin663 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\up0\loch\af0\hich\af0\dbch\af0 \fi-360\li1440\jclisttab\tx1440\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\up0\loch\af0\hich\af0\dbch\af0 \fi-296\li2160\jclisttab\tx2160\lin2160 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\up0\loch\af0\hich\af0\dbch\af0 \fi-360\li2880\jclisttab\tx2880\lin2880 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'04.;}{\levelnumbers\'01;}
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\fs22\lang1033\langfe1033\loch\af37\hich\af37\dbch\af37\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14878226 \chftnsep 
\par }}{\*\aftnsepc \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6384817 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang1033\langfe1033\loch\af37\hich\af37\dbch\af37\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14878226 \chftnsepc 
\par }}\ltrpar \sectd \ltrsect\psz1\linex0\headery1440\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11214873\sftnbj {\headerl \ltrpar \pard\plain \ltrpar\s37\ql \li0\ri0\widctlpar
\tqc\tx4680\tqr\tx9360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang1033\langfe1033\loch\af37\hich\af37\dbch\af37\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4279849 
\par }}{\headerr \ltrpar \pard\plain \ltrpar\s37\ql \li0\ri0\widctlpar\brdrb\brdrs\brdrw10\brsp20 \tqc\tx4680\tqr\tx9360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1058220 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang1033\langfe1033\loch\af37\hich\af37\dbch\af37\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \i\f0\fs20\insrsid10621695\charrsid10621695 \hich\af0\dbch\af37\loch\f0 In re Guardianship }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\i\f0\fs20\insrsid4808302 \hich\af0\dbch\af37\loch\f0 of }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \i\f0\fs20\insrsid10621695\charrsid10621695 \hich\af0\dbch\af37\loch\f0 Moylan}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\insrsid284224\charrsid14371723 
\hich\af0\dbch\af37\loch\f0 , 2017 Guam }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\insrsid11214873 \hich\af0\dbch\af37\loch\f0 28}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\insrsid284224\charrsid14371723 \hich\af0\dbch\af37\loch\f0 , Opinion}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\insrsid9442247 \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\insrsid284224\charrsid14371723 \tab \hich\af0\dbch\af37\loch\f0 Page }{\field{\*\fldinst {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\insrsid284224\charrsid14371723 \hich\af0\dbch\af37\loch\f0  PAGE  \\* Arabic  \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1024\langfe1024\noproof\insrsid401763 \hich\af0\dbch\af37\loch\f0 2}}}\sectd \ltrsect
\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\insrsid284224\charrsid14371723 \hich\af0\dbch\af37\loch\f0  of}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\insrsid11214873 \hich\af0\dbch\af37\loch\f0  }
{\field{\*\fldinst {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\insrsid284224\charrsid14371723 \hich\af0\dbch\af37\loch\f0  NUMPAGES  \\* Arabic\hich\af0\dbch\af37\loch\f0   \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1024\langfe1024\noproof\insrsid401763 \hich\af0\dbch\af37\loch\f0 20}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\insrsid284224 
\par }{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \f0\fs12\insrsid15280218\charrsid15280218 
\par }\pard \ltrpar\s37\ql \li0\ri0\widctlpar\tqc\tx4680\tqr\tx9360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid284224\charrsid14371723 
\par }}{\footerl \ltrpar \pard\plain \ltrpar\s39\ql \li0\ri0\widctlpar\tqc\tx4680\tqr\tx9360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang1033\langfe1033\loch\af37\hich\af37\dbch\af37\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4279849 
\par }}{\footerr \ltrpar \pard\plain \ltrpar\s39\ql \li0\ri0\widctlpar\tqc\tx4680\tqr\tx9360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang1033\langfe1033\loch\af37\hich\af37\dbch\af37\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4279849 
\par }}{\headerf \ltrpar \pard\plain \ltrpar\s37\ql \li0\ri0\widctlpar\tqc\tx4680\tqr\tx9360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang1033\langfe1033\loch\af37\hich\af37\dbch\af37\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4279849 
\par }}{\footerf \ltrpar \pard\plain \ltrpar\s39\ql \li0\ri0\widctlpar\tqc\tx4680\tqr\tx9360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang1033\langfe1033\loch\af37\hich\af37\dbch\af37\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4279849 
\par }}{\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}
{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8
\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ltrpar
\s3\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel2\adjustright\rin0\lin0\itap0\pararsid6819208 \rtlch\fcs1 \ab\af0\afs27\alang1025 \ltrch\fcs0 \b\fs27\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab0\af0\afs28 
\ltrch\fcs0 \fs28\insrsid10182767\charrsid14371723 
\par 
\par 
\par 
\par }{\rtlch\fcs1 \ab0\af0\afs28 \ltrch\fcs0 \fs28\insrsid14291816\charrsid14371723 IN THE SUPREME COURT OF GUAM
\par }\pard\plain \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6819208 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang1033\langfe1033\loch\af37\hich\af37\dbch\af37\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid14291816\charrsid14371723 
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid10182767\charrsid14371723 
\par }{\rtlch\fcs1 \af0\afs28 \ltrch\fcs0 \b\f0\fs28\insrsid8147239\charrsid10621695 \hich\af0\dbch\af37\loch\f0 IN THE MATTER OF THE}{\rtlch\fcs1 \af0\afs28 \ltrch\fcs0 \b\f0\fs28\insrsid1653125 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1653125 {\rtlch\fcs1 \af0\afs28 \ltrch\fcs0 \b\f0\fs28\insrsid8147239\charrsid10621695 \hich\af0\dbch\af37\loch\f0 GUARDIANSHIP OF YUK LAN MOYLAN,}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8147239\charrsid14371723 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6819208 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8147239\charrsid14371723 \hich\af0\dbch\af37\loch\f0 Ward.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid8147239 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11214873\charrsid14371723 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid14291816\charrsid14371723 
\par }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\f0\fs28\lang1033\langfe0\langfenp0\insrsid8147239\charrsid14371723 \hich\af0\dbch\af37\loch\f0 RICHARD E. MOYLAN}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
\b\f0\fs28\lang1033\langfe0\langfenp0\insrsid14291816\charrsid14371723 ,
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15889977\charrsid14371723 \hich\af0\dbch\af37\loch\f0 Appell}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8147239\charrsid14371723 \hich\af0\dbch\af37\loch\f0 ant}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid14291816\charrsid14371723 ,
\par 
\par }{\rtlch\fcs1 \af0\afs28 \ltrch\fcs0 \b\f0\fs28\insrsid14291816\charrsid14371723 \hich\af0\dbch\af37\loch\f0 v.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14291816\charrsid14371723 
\par }\pard\plain \ltrpar\s3\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel2\adjustright\rin0\lin0\itap0\pararsid6819208 \rtlch\fcs1 \ab\af0\afs27\alang1025 \ltrch\fcs0 \b\fs27\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \ab0\af0\afs28 \ltrch\fcs0 \fs28\insrsid8147239\charrsid14371723 KURT MOYLAN, LEIALOHA MOYLAN ALSTON, 
\par and FRANCIS LESTER MOYLAN, JR.}{\rtlch\fcs1 \ab0\af0\afs28 \ltrch\fcs0 \fs28\insrsid14291816\charrsid14371723 ,
\par }\pard\plain \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6819208 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang1033\langfe1033\loch\af37\hich\af37\dbch\af37\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10639901\charrsid14371723 \hich\af0\dbch\af37\loch\f0 Appell}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8147239\charrsid14371723 \hich\af0\dbch\af37\loch\f0 ees}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid11351049\charrsid14371723 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14291816\charrsid14371723 
\par 
\par 
\par \hich\af0\dbch\af37\loch\f0 Supreme Court Case No.: }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11406711\charrsid14371723 \hich\af0\dbch\af37\loch\f0 CVA1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8147239\charrsid14371723 
\hich\af0\dbch\af37\loch\f0 5}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11406711\charrsid14371723 -0}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8147239\charrsid14371723 \hich\af0\dbch\af37\loch\f0 30}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid14291816\charrsid14371723 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11301557 \hich\af0\dbch\af37\loch\f0 Super\hich\af0\dbch\af37\loch\f0 ior Court Case No.: }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15280218\charrsid14371723 SP0106-07}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8147239\charrsid14371723  
\par (consolidated with SP0104-07, SP0105-07, SP0107-07, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15280218\charrsid14371723 SP0110-07}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15280218 , }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid8147239\charrsid14371723 & SP0111-07) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14291816\charrsid14371723 
\par 
\par 
\par }\pard\plain \ltrpar\s3\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel2\adjustright\rin0\lin0\itap0\pararsid6819208 \rtlch\fcs1 \ab\af0\afs27\alang1025 \ltrch\fcs0 \b\fs27\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \ab0\af0\afs28 \ltrch\fcs0 \fs28\insrsid14291816\charrsid14371723 OPINION
\par }\pard\plain \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6819208 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang1033\langfe1033\loch\af37\hich\af37\dbch\af37\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14291816 
\par }{\rtlch\fcs1 \af0\afs28 \ltrch\fcs0 \b\f0\fs28\insrsid3294285 \hich\af0\dbch\af37\loch\f0 Filed:  December 29, 2017}{\rtlch\fcs1 \af0\afs28 \ltrch\fcs0 \b\f0\fs28\insrsid3294285\charrsid3294285 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14291816\charrsid14371723 
\par }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\f0\fs28\insrsid14291816\charrsid14371723 \hich\af0\dbch\af37\loch\f0 Cite as: 201}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\f0\fs28\insrsid10968147\charrsid14371723 \hich\af0\dbch\af37\loch\f0 7}{\rtlch\fcs1 
\ab\af0\afs28 \ltrch\fcs0 \b\f0\fs28\insrsid14291816\charrsid14371723 \hich\af0\dbch\af37\loch\f0  Guam }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\f0\fs28\insrsid11214873 \hich\af0\dbch\af37\loch\f0 28}{\rtlch\fcs1 \af0\afs28 \ltrch\fcs0 
\f0\fs28\insrsid14291816\charrsid14371723 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14291816\charrsid14371723 
\par 
\par \hich\af0\dbch\af37\loch\f0 Appeal from the Superior Court of Guam
\par \hich\af0\dbch\af37\loch\f0 Argued and submitted on }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8147239\charrsid14371723 \hich\af0\dbch\af37\loch\f0 August 3}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15889977\charrsid14371723 
\hich\af0\dbch\af37\loch\f0 , 2017}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14291816\charrsid14371723 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10968147\charrsid14371723 \hich\af0\dbch\af37\loch\f0 \hich\f0 Hag\'e5\loch\f0 \hich\f0 t\'f1\loch\f0 a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14291816\charrsid14371723 
\hich\af0\dbch\af37\loch\f0 , Guam
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10182767\charrsid14371723 \page }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14291816\charrsid14371723 
\par \ltrrow}\trowd \irow0\irowband0\lastrow \ltrrow\ts11\trgaph108\trleft-90\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid11214873\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind18
\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4770 \cellx4680\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4680 
\cellx9360\pard \ltrpar\qj \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid15889977 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\insrsid14291816\charrsid14371723 \hich\af0\dbch\af37\loch\f0 Appearing for}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\insrsid15889977\charrsid14371723 \hich\af0\dbch\af37\loch\f0  App\hich\af0\dbch\af37\loch\f0 ellant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\insrsid14291816\charrsid14371723 
\hich\af0\dbch\af37\loch\f0 :
\par }\pard\plain \ltrpar\s32\qj \li0\ri0\widctlpar\intbl\box\brdrsh\brdrart192\brdrw637\brsp620\brdrcf17\brdrframe1 \wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\rtlgutter\pararsid12876498 \rtlch\fcs1 \af35\afs24\alang1025 \ltrch\fcs0 
\fs24\cf1\lang1033\langfe1033\loch\af0\hich\af35\dbch\af35\cgrid\langnp1033\langfenp1033\ulc1 {\rtlch\fcs1 \af0 \ltrch\fcs0 \hich\af0\insrsid8147239\charrsid14371723 \hich\af0\dbch\af35\loch\f0 Gary Wayne Francis Gumataotao}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\hich\af0\insrsid15889977\charrsid14371723 \hich\af0\dbch\af35\loch\f0 , }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\hich\af0\insrsid15889977\charrsid14371723 \hich\af0\dbch\af35\loch\f0 Esq.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \hich\af0\insrsid8147239\charrsid14371723 \hich\af0\dbch\af35\loch\f0 155 San Ramon St., Ste. 301}{\rtlch\fcs1 \af0 \ltrch\fcs0 \hich\af0\insrsid15889977\charrsid14371723 
\par \hich\af0\dbch\af35\loch\f0 \hich\f0 Hag\'e5\loch\f0 \hich\f0 t\'f1\loch\f0 a, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \hich\af0\insrsid2824028\charrsid14371723 \hich\af0\dbch\af35\loch\f0 GU }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\hich\af0\insrsid15889977\charrsid14371723 \hich\af0\dbch\af35\loch\f0 96910 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \hich\af0\insrsid11214873\charrsid14371723 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \hich\af0\insrsid8147239\charrsid14371723 \hich\af0\dbch\af35\loch\f0 Douglas B. Moylan, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\hich\af0\insrsid8147239\charrsid14371723 \hich\af0\dbch\af35\loch\f0 Esq.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \hich\af0\insrsid8147239\charrsid14371723 
\par \hich\af0\dbch\af35\loch\f0 Law Offices of Douglas B. Moylan
\par \hich\af0\dbch\af35\loch\f0 138 W. Seaton Blvd., Ste. 201
\par }\pard \ltrpar\s32\qj \li0\ri0\widctlpar\intbl\box\brdrsh\brdrart192\brdrw637\brsp620\brdrcf17\brdrframe1 \wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\rtlgutter\pararsid15889977 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\hich\af0\insrsid8147239\charrsid14371723 \hich\af0\dbch\af35\loch\f0 \hich\f0 Hag\'e5\loch\f0 \hich\f0 t\'f1\loch\f0 a, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \hich\af0\insrsid2824028\charrsid14371723 \hich\af0\dbch\af35\loch\f0 GU }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \hich\af0\insrsid8147239\charrsid14371723 \hich\af0\dbch\af35\loch\f0 96910 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \hich\af0\insrsid14291816\charrsid11214873 \cell }\pard\plain \ltrpar
\qj \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid6819208 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang1033\langfe1033\loch\af37\hich\af37\dbch\af37\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\ul\insrsid14291816\charrsid14371723 \hich\af0\dbch\af37\loch\f0 Appearing for}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\insrsid15889977\charrsid14371723 \hich\af0\dbch\af37\loch\f0  Appellee}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\ul\insrsid1653125 \hich\af0\dbch\af37\loch\f0 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\chshdng0\chcfpat0\chcbpat8\insrsid14291816\charrsid14371723 \hich\af0\dbch\af37\loch\f0 :
\par }\pard\plain \ltrpar\s32\qj \li0\ri0\widctlpar\intbl\box\brdrsh\brdrart192\brdrw637\brsp620\brdrcf17\brdrframe1 \wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\rtlgutter\pararsid12876498 \rtlch\fcs1 \af35\afs24\alang1025 \ltrch\fcs0 
\fs24\cf1\lang1033\langfe1033\loch\af0\hich\af35\dbch\af35\cgrid\langnp1033\langfenp1033\ulc1 {\rtlch\fcs1 \af0 \ltrch\fcs0 \hich\af0\insrsid6948897\charrsid14371723 \hich\af0\dbch\af35\loch\f0 Jacqueline Taitano Terlaje}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\hich\af0\insrsid15889977\charrsid14371723 \hich\af0\dbch\af35\loch\f0 , }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\hich\af0\insrsid15889977\charrsid14371723 \hich\af0\dbch\af35\loch\f0 Esq.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \hich\af0\insrsid6948897\charrsid14371723 \hich\af0\dbch\af35\loch\f0 Law Office of Jacqueline Taitano Terlaje, P.C.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \hich\af0\insrsid15889977\charrsid14371723 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \hich\af0\insrsid6948897\charrsid14371723 \hich\af0\dbch\af35\loch\f0 284 W. Chalan Santo Papa}{\rtlch\fcs1 \af0 \ltrch\fcs0 \hich\af0\insrsid15889977\charrsid14371723 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \hich\af0\insrsid11406711\charrsid14371723 \hich\af0\dbch\af35\loch\f0 \hich\f0 Hag\'e5\loch\f0 \hich\f0 t\'f1\loch\f0 a, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \hich\af0\insrsid2824028\charrsid14371723 \hich\af0\dbch\af35\loch\f0 
GU }{\rtlch\fcs1 \af0 \ltrch\fcs0 \hich\af0\insrsid11406711\charrsid14371723 \hich\af0\dbch\af35\loch\f0 96910}{\rtlch\fcs1 \af0 \ltrch\fcs0 \hich\af0\insrsid15889977\charrsid14371723 
\par \tab 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \hich\af0\insrsid12876498\charrsid14371723 
\par }\pard \ltrpar\s32\qj \li0\ri0\widctlpar\intbl\box\brdrsh\brdrart192\brdrw637\brsp620\brdrcf17\brdrframe1 \wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\rtlgutter\pararsid15889977 {\rtlch\fcs1 \af0 \ltrch\fcs0 \hich\af0\insrsid14291816 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \hich\af0\insrsid11214873\charrsid14371723 \cell }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang1033\langfe1033\loch\af37\hich\af37\dbch\af37\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14291816\charrsid14371723 \trowd \irow0\irowband0\lastrow \ltrrow
\ts11\trgaph108\trleft-90\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid11214873\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind18\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl
\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4770 \cellx4680\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4680 \cellx9360\row }\pard\plain \ltrpar
\s32\qj \li0\ri0\widctlpar\box\brdrsh\brdrart192\brdrw637\brsp620\brdrcf17\brdrframe1 \wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\rtlgutter\itap0\pararsid6819208 \rtlch\fcs1 \af35\afs24\alang1025 \ltrch\fcs0 
\fs24\cf1\lang1033\langfe1033\loch\af0\hich\af35\dbch\af35\cgrid\langnp1033\langfenp1033\ulc1 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\hich\af0\insrsid1863576\charrsid14371723 \page }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\hich\af0\insrsid14291816\charrsid14371723 
\hich\af0\dbch\af35\loch\f0 BEFORE: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\hich\af0\insrsid8147239\charrsid14371723 \hich\af0\dbch\af35\loch\f0 F. PHILIP CARBULLIDO, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\hich\af0\insrsid10437716 \hich\af0\dbch\af35\loch\f0 
Presiding}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\hich\af0\insrsid10437716\charrsid14371723 \hich\af0\dbch\af35\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\hich\af0\insrsid8147239\charrsid14371723 \hich\af0\dbch\af35\loch\f0 Justice}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs22\cf0\super\hich\af0\insrsid10437716 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s20\qj \li0\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11214873 \rtlch\fcs1 \af0\afs20\alang1025 
\ltrch\fcs0 \fs20\lang1033\langfe1033\loch\af37\hich\af37\dbch\af37\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid10437716 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs22\f0\super\insrsid10437716\charrsid10621695 \chftn }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \f0\insrsid10437716\charrsid10621695 \hich\af0\dbch\af37\loch\f0  Associate Justice F.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid11301557 \hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid10437716\charrsid10621695 
\hich\af0\dbch\af37\loch\f0 Philip Carbullido, as the senior member of the panel, was designated Presiding Justice.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\hich\af0\insrsid8147239\charrsid14371723 \hich\af0\dbch\af35\loch\f0 ; }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf0\hich\af0\insrsid14291816\charrsid14371723 \hich\af0\dbch\af35\loch\f0 ROBERT J. TORRES, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\hich\af0\insrsid15889977\charrsid14371723 \hich\af0\dbch\af35\loch\f0 Associate}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf0\hich\af0\insrsid14291816\charrsid14371723 \hich\af0\dbch\af35\loch\f0  Justice;}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\hich\af0\insrsid8147239\charrsid14371723 \hich\af0\dbch\af35\loch\f0  JOHN A. MANGLONA, Justice }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\cf0\hich\af0\insrsid8147239\charrsid14371723 \hich\af0\dbch\af35\loch\f0 Pro Tempore}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\hich\af0\insrsid8147239\charrsid14371723 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\hich\af0\insrsid14291816\charrsid14371723 
\par }\pard\plain \ltrpar\ql \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6819208 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang1033\langfe1033\loch\af37\hich\af37\dbch\af37\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid14291816\charrsid14371723 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid10234269\charrsid14371723 \hich\af0\dbch\af37\loch\f0 TORRES}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid14291816\charrsid14371723 \hich\af0\dbch\af37\loch\f0 , J.:
\par }\pard \ltrpar\qj \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10437716 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid10437716 \hich\af0\dbch\af37\loch\f0 [1]}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid10437716 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 \hich\af0\dbch\af37\loch\f0 Appellant Richar\hich\af0\dbch\af37\loch\f0 \hich\f0 d E. Moylan (\'93\loch\f0 \hich\f0 Richard\'94
\loch\f0 ) appeals from a Decision and Order }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10509613\charrsid14371723 \hich\af0\dbch\af37\loch\f0 that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 
\hich\af0\dbch\af37\loch\f0  resolved several questions regarding }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11615061\charrsid14371723 \hich\af0\dbch\af37\loch\f0 ownership of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid14371723 \hich\af0\dbch\af37\loch\f0 the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11615061\charrsid14371723 \hich\af0\dbch\af37\loch\f0 purported }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid14371723 \hich\af0\dbch\af37\loch\f0 \hich\f0 assets of Mrs. Yuk Lan Moylan (\'93\loch\f0 \hich\f0 Mrs. Moylan\'94\loch\f0 \hich\f0 ) and Mr. Francis Lester Moylan (\'93\loch\f0 \hich\f0 Mr. Moylan\'94\loch\f0 )}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \cs22\f0\fs24\cf18\super\insrsid6948897\charrsid14371723 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s20\qj \fi720\li0\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11214873 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\loch\af37\hich\af37\dbch\af37\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs22\f0\super\insrsid284224\charrsid4858160 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid284224\charrsid4858160 \hich\af0\dbch\af37\loch\f0  Mr. Moylan has passed away.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\f0\insrsid284224\charrsid4858160 \hich\af0\dbch\af37\loch\f0 See }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\insrsid284224\charrsid6189720 \hich\af0\dbch\af37\loch\f0 In re}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid284224\charrsid4858160 
\hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\insrsid284224\charrsid4858160 \hich\af0\dbch\af37\loch\f0 Moylan}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid284224\charrsid4858160 \hich\af0\dbch\af37\loch\f0 \hich\f0 , 2011 Guam 16 \'b6
\loch\f0  10 n.1.  }}}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 \hich\af0\dbch\af37\loch\f0 \hich\f0  (collectively, the \'93\loch\f0 \hich\f0 Wards\'94\loch\f0 ).  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11615061\charrsid14371723 \hich\af0\dbch\af37\loch\f0 For the\hich\af0\dbch\af37\loch\f0  reasons set forth below, we affirm the trial court\hich\f0 \rquote \loch\f0 s finding regarding the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11224897\charrsid14371723 \hich\af0\dbch\af37\loch\f0 futility of determining the amount of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11615061\charrsid14371723 \hich\af0\dbch\af37\loch\f0 \hich\f0 
 shareholder loans between the F.L. Moylan Company (\'93\loch\f0 \hich\f0 FLMCO\'94\loch\f0 ) and the Wards, but we reverse the trial court\hich\f0 \rquote \loch\f0 s finding regarding title to the dis\hich\af0\dbch\af37\loch\f0 puted real estate.  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 
\par }\pard \ltrpar\qc \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6948897 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 
I.  FACTUAL AND PROCEDURAL BACKGROUND
\par }\pard \ltrpar\qj \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10437716 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid10437716 \hich\af0\dbch\af37\loch\f0 [2]}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid10437716 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11615061\charrsid14371723 \hich\af0\dbch\af37\loch\f0 This case arises out of the same highly-contested guardianship case we previously addressed in}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid11615061\charrsid14371723 \hich\af0\dbch\af37\loch\f0  In re}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11615061\charrsid14371723 \hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid11615061\charrsid14371723 \hich\af0\dbch\af37\loch\f0 Guardianships of Francis Lester Moylan and Yuk Lan Moylan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11615061\charrsid14371723 \hich\af0\dbch\af37\loch\f0 
\hich\f0 , 2011 Guam 16 (hereinafter \'93}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid11615061\charrsid14371723 \hich\af0\dbch\af37\loch\f0 In re}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11615061\charrsid14371723 
\hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid11615061\charrsid14371723 \hich\af0\dbch\af37\loch\f0 Moylan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11615061\charrsid14371723 \loch\af0\dbch\af37\hich\f0 \'94
\loch\f0 ).}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8154684\charrsid9568435 \hich\af0\dbch\af37\loch\f0 T}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 he Wards were successful businesspeople who amassed a large set of assets.  In 2007, each was diagnosed with varying stages of Alzheimer\hich\f0 \rquote \loch\f0 s }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11301557\charrsid9568435 \hich\af0\dbch\af37\loch\f0 d}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 
isease, which limited their ability to care for themselves and their a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12718963\charrsid9568435 \hich\af0\dbch\af37\loch\f0 ssets.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0   Mr. and Mrs. Moylan had fo\hich\af0\dbch\af37\loch\f0 \hich\f0 ur children, including Richard and Appellees Kurt Moylan (\'93\loch\f0 \hich\f0 Kurt\'94\loch\f0 \hich\f0 
), Leialoha Moylan Alston (\'93\loch\f0 \hich\f0 Princess\'94\loch\f0 \hich\f0 ), and Francis Lester Moylan, Jr. (\'93\loch\f0 \hich\f0 JR\'94\loch\f0 \hich\f0 ) (Kurt, Princess, and JR collectively, the \'93\loch\f0 \hich\f0 Majority Siblings\'94
\loch\f0 ). 
\par }\pard \ltrpar\qj \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13112991 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [3]}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 In separate petitions, t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 he children sought to\hich\af0\dbch\af37\loch\f0  be appointed guardian of the person}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid11224897\charrsid9568435 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0  or of the estate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid11224897\charrsid9568435 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0  of each of the Wards. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid10621695\charrsid9568435 \hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 The trial court consolidated the guardianship cases and held an eleven-day evidentiary hearing.  Following this hearing, the court issued Findings of Fact and Conclusions of Law
\hich\af0\dbch\af37\loch\f0  (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6816270\charrsid9568435 \hich\af0\dbch\af37\loch\f0 the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 \loch\af0\dbch\af37\hich\f0 
\'93\loch\f0 \hich\f0 Findings of Fact\'94\loch\f0 \hich\f0 ) that appointed Princess \'93\loch\f0 \hich\f0 general guardian\'94\loch\f0 \hich\f0  over the person of Mr. Moylan and \'93\loch\f0 \hich\f0 limited guardian\'94\loch\f0 
 over the person of Mrs. Moylan. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6816270\charrsid9568435 \hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10627360\charrsid9568435 \hich\af0\dbch\af37\loch\f0 
Id. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10627360\charrsid9568435 \loch\af0\dbch\af37\hich\f0 \'b6\loch\f0  8.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid9384690\charrsid9568435 \hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0 Kurt was appointed \'93\loch\f0 
\hich\f0 general guardian\'94\loch\f0 \hich\f0  of the estate of Mr. Moylan and \'93\loch\f0 \hich\f0 limited guardian\'94\loch\f0  of\hich\af0\dbch\af37\loch\f0  the estate of Mrs. Moylan.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0  \'b6\loch\f0  1; }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 see also}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0  RA, tab 285C (Finds. Fact & Concl. L., Nov. 10, 2008).  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid11615061\charrsid14371723 \hich\af0\dbch\af37\loch\f0 We affirmed these appointments on appeal. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [4]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 In the Findings of Fact, the court also resolved several questions regarding the Wards\hich\f0 \rquote \loch\f0  assets.  Among oth\hich\af0\dbch\af37\loch\f0 \hich\f0 er things, the trial court found: (i) \'93}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid11615061\charrsid9568435 \hich\af0\dbch\af37\loch\f0 [FLMCO],}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0 
 a Guam corporation substantially owned by the Wards, owed the Wards the amount of $1,983,772.75 in shareholder loans\'94\loch\f0 \hich\f0 ; and (ii) \'93\loch\f0 the lot and house Princess lived in, although in the Wards\hich\f0 \rquote \loch\f0 
 name, was an enforc\hich\af0\dbch\af37\loch\f0 \hich\f0 eable transfer to Princess in fee simple without condition.\'94\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid10621695\charrsid9568435 \hich\af0\dbch\af37\loch\f0  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid417804\charrsid9568435 \hich\af0\dbch\af37\loch\f0 In re Moylan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid417804\charrsid9568435 \hich\af0\dbch\af37\loch\f0 , 2011 Guam 15}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 \loch\af0\dbch\af37\hich\f0 \'b6\loch\f0 
 9.  The parties appealed both of these findings, as well as numerous other issues not relevant to this current appeal.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 
\par }\pard \ltrpar\qj \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13463386 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [5]}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0 On the issue of whether \'93\loch\f0 the statute of \hich\af0\dbch\af37\loch\f0 \hich\f0 
frauds precludes the residential property transfer to Princess,\'94\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0  \'b6\loch\f0  34}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10627360\charrsid9568435 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 
\hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7340773\charrsid9568435 \hich\af0\dbch\af37\loch\f0 we}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0 
 found that \'93\loch\f0 this jurisdiction\hich\f0 \rquote \loch\f0 s statute of frauds was not satisfied in this case because there was never any instrument in writing subscribed by the Wards transferring the proper\hich\af0\dbch\af37\loch\f0 \hich\f0 
ty to Princess.\'94\loch\f0   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0  
\'b6\loch\f0 \hich\f0  39.  Nevertheless, \'93\loch\f0 \hich\f0 
under the doctrine of estoppel, an oral promise to convey real property is removed from the statute of frauds and is enforceable under extreme circumstances in order to prevent an injustice to the donee.\'94\loch\f0   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0   T\hich\af0\dbch\af37\loch\f0 \hich\f0 he trial court, however, \'93
\loch\f0 \hich\f0 did not adequately set forth its findings as to why any oral conveyance to Princess should be removed from the statute of frauds under the doctrine of estoppel.\'94\loch\f0   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0  \'b6\loch\f0  40.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7340773\charrsid9568435 \hich\af0\dbch\af37\loch\f0 We}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0  \'93\loch\f0 reverse[d] the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid345906\charrsid9568435 \hich\af0\dbch\af37\loch\f0 [trial] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 court\hich\f0 \rquote \loch\f0 s holding that the tran
\hich\af0\dbch\af37\loch\f0 \hich\f0 sfer is an enforceable conveyance in fee simple\'94\loch\f0 \hich\f0  and \'93\loch\f0 
remand[ed] the issue involving the transfer of residential property from the Wards to Princess back to the trial court to determine whether there was an oral gift by the Wards which can be enforced by \hich\af0\dbch\af37\loch\f0 P
\hich\af0\dbch\af37\loch\f0 \hich\f0 rincess under the doctrine of estoppel.\'94\loch\f0   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 ; }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6816270\charrsid9568435 \hich\af0\dbch\af37\loch\f0 see also }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 In re}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Moylan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 , CVA08-16, Mandate (Oct. 18, 2011). 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [6]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 The Majority Siblings cross-appealed}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5400367\charrsid9568435 \hich\af0\dbch\af37\loch\f0  the trial court\hich\f0 \rquote \loch\f0 s finding that FLMCO owed the Wards }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 $1,983,772.75}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5400367\charrsid9568435 \hich\af0\dbch\af37\loch\f0  in shareholder loans.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid5400367\charrsid9568435 \hich\af0\dbch\af37\loch\f0 See }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\cf18\insrsid10621695\charrsid9568435 \hich\af0\dbch\af37\loch\f0 In re Moylan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid10621695\charrsid9568435 \hich\af0\dbch\af37\loch\f0 , }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid10627360\charrsid9568435 \hich\af0\dbch\af37\loch\f0 20\hich\af0\dbch\af37\loch\f0 11 Guam 16 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \loch\af0\dbch\af37\hich\f0 \'b6\loch\f0  56.  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5400367\charrsid9568435 \hich\af0\dbch\af37\loch\f0 We reversed.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10627360\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Id. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid10627360\charrsid9568435 \loch\af0\dbch\af37\hich\f0 \'b6\loch\f0  71. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6816270\charrsid9568435 \hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 In reaching }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5400367\charrsid9568435 \hich\af0\dbch\af37\loch\f0 our}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0  decision, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5400367\charrsid9568435 \hich\af0\dbch\af37\loch\f0 we }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid8154684\charrsid9568435 \hich\af0\dbch\af37\loch\f0 recognized }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5400367\charrsid9568435 \hich\af0\dbch\af37\loch\f0 that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0 the trial court \'93\loch\f0 \hich\f0 seemed to rely entirely\'94\loch\f0 \hich\f0  upon \'93\loch\f0 a \hich\f0 \lquote \loch\f0 Look Back Report\hich\f0 \rquote \loch\f0 
 prepared by Robert Steffy, CPA, which summarized the major assets and obligations of the Wards\hich\f0 \rquote \loch\f0  est\hich\af0\dbch\af37\loch\f0 \hich\f0 ates.\'94\loch\f0   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9467047\charrsid9568435 \loch\af0\dbch\af37\hich\f0 \'b6}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \loch\af0\dbch\af37\hich\f0 \'b6\loch\f0  57}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid10627360\charrsid9568435 \hich\af0\dbch\af37\loch\f0 -59}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0  (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid10627360\charrsid9568435 \hich\af0\dbch\af37\loch\f0 internal references}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12718963\charrsid9568435 \hich\af0\dbch\af37\loch\f0  omitted).  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0 The Look Back Report, however, was acknowledged to be \'93\loch\f0 \hich\f0 only generally accurate and subject to revision after a more detailed review,\'94\loch\f0 \hich\f0 
 it \'93\loch\f0 did not appear to separately account for the rental income deposi\hich\af0\dbch\af37\loch\f0 ted into FLMCO based on the Wards\hich\f0 \rquote \loch\f0  and Majority Siblings\hich\f0 \rquote \loch\f0 \hich\f0 
 respective ownership interests in the rental properties,\'94\loch\f0 \hich\f0  and there was \'93\loch\f0 no credible evidence submitted that the amounts transferred to FLMCO were actually intended to be shareholder loans instead 
\hich\af0\dbch\af37\loch\f0 o\hich\af0\dbch\af37\loch\f0 \hich\f0 f additional contributions to capital.\'94\loch\f0   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Id.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0  \'b6\loch\f0  59.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5400367\charrsid9568435 \hich\af0\dbch\af37\loch\f0 We therefore}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0  \'93\loch\f0 remand[ed] the matter back to the trial court to determine the amount of the Wards\hich\f0 \rquote \loch\f0 \hich\f0 
 shareholder loan account with FLMCO.\'94\loch\f0   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\insrsid6948897\charrsid9568435 
\hich\af0\dbch\af37\loch\f0  
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [7]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 \hich\f0 Upon remand, the trial court issued an order \'93\loch\f0 rescind[ing]\hich\af0\dbch\af37\loch\f0 \hich\f0  its decision that [FLMCO] owes the Ward $1,983,772.74\'94\loch\f0 
 and set a briefing schedule on the issue of whether the purported oral gift of real property to Princess c}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid345906\charrsid9568435 \hich\af0\dbch\af37\loch\f0 ould}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0  be enforced under the doctrine of estoppel.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 See }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 RA, tab 387C at 1 (Dec. & Order, Nov. 10\hich\af0\dbch\af37\loch\f0 \hich\f0 , 2011).  The trial court indicated in that order that it intended to \'93\loch\f0 \hich\f0 
make a determination based upon the briefs.\'94\loch\f0   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 
\hich\af0\dbch\af37\loch\f0   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5400367\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Richard did not object.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [8]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 The Majority Siblings filed a joint brief regarding the transfer of real property to Princess, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5400367\charrsid9568435 \hich\af0\dbch\af37\loch\f0 and }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Richa\hich\af0\dbch\af37\loch\f0 rd file}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5400367\charrsid9568435 \hich\af0\dbch\af37\loch\f0 d}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0  a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5400367\charrsid9568435 \hich\af0\dbch\af37\loch\f0 n opposing brief}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 .  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5400367\charrsid9568435 
\par }\pard \ltrpar\qj \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13112991 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [9]}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5400367\charrsid9568435 \hich\af0\dbch\af37\loch\f0 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 
he Majority Siblings filed a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5400367\charrsid9568435 \hich\af0\dbch\af37\loch\f0 separate }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 
\hich\f0 brief regarding shareholder loans between FLMCO and the Wards.  This briefing was supported by a declaration signed by Robert J. Steffy (\'93\loch\f0 \hich\f0 Steffy\'94\loch\f0 ), the Moylan family\hich\f0 \rquote \loch\f0 s long-time accou
\hich\af0\dbch\af37\loch\f0 ntant.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 See }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 
RA, tab 404C (Decl. Robert J. Steffy, Jan. 18, 2012).  Steffy declared that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5001128\charrsid9568435 \hich\af0\dbch\af37\loch\f0 he believed}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0  that it was not possible \'93\loch\f0 to determine with a reasonable degree of certainty the amount of money FLMCO may owe to Mr. & Mrs. Moylan by way of shareholder lo
\hich\af0\dbch\af37\loch\f0 \hich\f0 ans.\'94\loch\f0   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid7340773\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7340773\charrsid9568435 
\hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6579730\charrsid9568435 \loch\af0\dbch\af37\hich\f0 \'b6\loch\f0  6.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5001128\charrsid9568435 \hich\af0\dbch\af37\loch\f0 
  This was based }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 on knowledge and belief that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3810723\charrsid9568435 \hich\af0\dbch\af37\loch\f0 
, among other things}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5400367\charrsid9568435 \hich\af0\dbch\af37\loch\f0 : (i)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0  \'93
\loch\f0 Mr. Moylan would routinely take money }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10627360\charrsid9568435 \hich\af0\dbch\af37\loch\f0 from}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 \hich\f0  FLMCO for personal use,\'94\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0  \'b6\loch\f0  6(a); }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5400367\charrsid9568435 \hich\af0\dbch\af37\loch\f0 (ii) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 documentation regarding how much Mr. Moylan took out of FLMCO does not exist, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 
id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0  \'b6\loch\f0  \hich\af0\dbch\af37\loch\f0 6(b); }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5400367\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 (i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11224897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 ii}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5400367\charrsid9568435 \hich\af0\dbch\af37\loch\f0 ) }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0 Mr. Moylan initially \'93\loch\f0 \hich\f0 did not follow any [accounting] formalities,\'94\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0  \'b6\loch\f0  6(d); and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5400367\charrsid9568435 \hich\af0\dbch\af37\loch\f0 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11224897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5400367\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 v) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 there is no documentation suggesting that the transfers were intended to be loans, }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0  \'b6\loch\f0 
 6(e).  Richard filed a one-page memorandum in which he requested t\hich\af0\dbch\af37\loch\f0 \hich\f0 hat the trial court \'93\loch\f0 order that Mr. Steffy provide adequate evidentiary support for the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7340773\charrsid9568435 \hich\af0\dbch\af37\loch\f0 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0 
ourt to ascertain the actual amount of shareholder loans due back toward [Mrs. Moylan].\'94\loch\f0   RA, tab 402.01}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10627360\charrsid9568435 \hich\af0\dbch\af37\loch\f0 C}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0  at 2 (Mem. Supp}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7340773\charrsid9568435 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 
\hich\af0\dbch\af37\loch\f0  of Loan Repayment to Ward, Jan. 18, 2012).
\par }\pard \ltrpar\qj \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13463386 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [\hich\af0\dbch\af37\loch\f0 10]}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 While these issues were still pending, this case was reassigned to a Superior Court 
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16480748\charrsid9568435 \hich\af0\dbch\af37\loch\f0 judge }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 
different from the judge that presided over the evidentiary hearing.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 See }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 RA, tab 438C (Notice of Judge Assignment, Ap}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7348364\charrsid9568435 \hich\af0\dbch\af37\loch\f0 r. 4, 2013).  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9313373\charrsid9568435 \hich\af0\dbch\af37\loch\f0 This newly-appointed judge hel\hich\af0\dbch\af37\loch\f0 d a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7348364\charrsid9568435 
\hich\af0\dbch\af37\loch\f0  hearing on the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0  issues}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7348364\charrsid9568435 
\hich\af0\dbch\af37\loch\f0  remanded pursuant to our mandate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 .  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 See}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0  RA, tab 470.01C (Min}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16480748\charrsid9568435 .}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0  Entry, Nov. 3, 2015).
\par }\pard \ltrpar\qj \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13112991 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [11]}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11224897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Shortly thereafter, t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 he trial court issued a Decision }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7348364\charrsid9568435 \hich\af0\dbch\af37\loch\f0 and Order that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0  resolved both of these remaining issues.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 See }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 RA, tab 471C (Dec. & Order,\hich\af0\dbch\af37\loch\f0  Dec. 1, 2015).  After setting forth some introductory factual determinations, the court held as follows}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2972150\charrsid9568435 \hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5001128\charrsid9568435 \hich\af0\dbch\af37\loch\f0 concerning}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid2972150\charrsid9568435 \hich\af0\dbch\af37\loch\f0  ownership of title in Princess\hich\f0 \rquote }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16480748\charrsid9568435 \hich\af0\dbch\af37\loch\f0 s}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid2972150\charrsid9568435 \hich\af0\dbch\af37\loch\f0  residence}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 :
\par }\pard \ltrpar\qj \fi720\li720\ri720\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin720\lin720\itap0\pararsid11214873 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 
It is clear from a review of the facts as they apply to the applicable legal standard, that the \hich\af0\dbch\af37\loch\f0 
residence in which Princess has resided for the last 21 years was given to her by her parents, the Wards, and universally accepted and held out as her home, by her, the Wards, and her known associates.  Inherent to the facts found by this Court and logica
\hich\af0\dbch\af37\loch\f0 l\hich\af0\dbch\af37\loch\f0 ly arising out of a person\hich\f0 \rquote \loch\f0 s exclusive use of and treatment of a residence as one\hich\f0 \rquote \loch\f0 
s own, is the extreme affront that would arise from the removal of this accepted expectation.  As set forth in the record herein and in the facts above, Princess\hich\f0 \rquote }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid16480748\charrsid9568435 \hich\af0\dbch\af37\loch\f0 [s]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0  home was\hich\af0\dbch\af37\loch\f0 
 constructed with the understanding that it belonged to her. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid345906\charrsid9568435 \hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 The acceptance of this gift and her reliance upon it, is evidenced by her long-term residence therein and her holding out of the home as her own to all the world. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid345906\charrsid9568435 \hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Importantly the Court also not\hich\af0\dbch\af37\loch\f0 es Princess\hich\f0 
\rquote \loch\f0 s meager salary, her years of long service and the accepted intermingling of monies and accounts among the Wards, the Guardians, and FLMCO. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid345906\charrsid9568435 
\hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Given this it is probable that some of Princess\hich\f0 \rquote \loch\f0 
s additional but unaccounted compensation lies in the c\hich\af0\dbch\af37\loch\f0 onstruction and maintenance of the same.  Accordingly, under the appropriate standards the Court recognizes the complete equitable transfer of Princess\hich\f0 \rquote 
\loch\f0 s current residence from the Wards to Princess.
\par }\pard \ltrpar\qj \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13463386 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Id.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0  at 6-7 (internal citations omitted).  As to the shar\hich\af0\dbch\af37\loch\f0 eholder loans, the court found:
\par }\pard \ltrpar\qj \fi720\li720\ri720\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin720\lin720\itap0\pararsid11214873 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 
As set forth in the record and the findings herein the Court has not been provided sufficient facts upon which it can make a finding of an enforceable loan agreement between the Wards and FLMCO.  Given the mingling of funds \hich\af0\dbch\af37\loch\f0 
between the Wards and FLMCO the Court has not been presented with any verifiable accounting of the previou}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4815787\charrsid9568435 \hich\af0\dbch\af37\loch\f0 sly identified amount of $1,983,}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 772.75. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid345906\charrsid9568435 \hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Absent this the Court is unable to support a finding of the existence of a loan.  Further given the undispute\hich\af0\dbch\af37\loch\f0 
d assertions of the impossibility of ascertaining an accurate accounting, the Court finds that additional investigation would be futile.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10621695\charrsid9568435 
\par }\pard \ltrpar\qj \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13463386 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Id.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0  at 7 (internal citations omitted).  Richard filed a timely appeal of this final order. 
\par }\pard \ltrpar\qc \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14105347 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 II.  JURISDICTION

\par }\pard \ltrpar\qj \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13463386 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [12]}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 This\hich\af0\dbch\af37\loch\f0 
 court has jurisdiction over appeals from final orders in guardianship proceedings entered by the Superior Court of Guam.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 See In re}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Moylan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0 , 2011 Guam 16 \'b6\loch\f0  11; }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 see also}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0  15 GCA \'a7\loch\f0  4801}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14105347\charrsid9568435 \hich\af0\dbch\af37\loch\f0  (2005)}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0 ; 7 GCA \'a7\loch\f0  3107(b)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14105347\charrsid9568435 \hich\af0\dbch\af37\loch\f0  (2005)}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0 ; 48 U.S.C.A. \'a7\loch\f0  1424-1(a)(2) (Westlaw throu\hich\af0\dbch\af37\loch\f0 gh Pub. L. 11}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid10621695\charrsid9568435 \hich\af0\dbch\af37\loch\f0 5}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10621695\charrsid9568435 \hich\af0\dbch\af37\loch\f0 
90}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0  (201}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10621695\charrsid9568435 \hich\af0\dbch\af37\loch\f0 7}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 )).   
\par }\pard \ltrpar\qc \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6948897 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 
III.  STANDARD OF REVIEW
\par }\pard \ltrpar\qj \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13112991 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [13]}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 A trial court\rquote s findings of fact are reviewed for clear error.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid9469659\charrsid14371723 See }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 In re}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid6948897\charrsid14371723 Moylan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 , 2011 Guam 16 \'b6 12 (citation omitted).  Under this standard, we \'93only look at whether the trial court\rquote 
s finding of fact is supported by substantial evidence.\'94 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14757109  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid14371723  (citation omitted).  We reverse only if, after reviewing the complete record, we have a \'93definite and firm conviction that a mistake has been committed\'94 by the trial court.  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723  (citation omitted); }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 see also 
Andreotti v. Andreotti}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 , }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14757109 36 Cal. Rptr. 709, 713}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid14371723  (Ct. App. 1964).  A trial court\rquote s conclusions of law, including its interpretation of this court\rquote s mandate from a prior appeal, are reviewed }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid6948897\charrsid14371723 de novo}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 .  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 Babauta v. Babauta}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 , 2013 Guam 17 \'b6\'b6 17-18 (citations omitted); }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 see also Town House Dep\rquote t Stores, Inc. v. Ahn}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 , 2003 Guam 6 \'b6 17.  We further review \'93the trial court\rquote s actions on remand for an abuse of discretion.\'94  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid6948897\charrsid14371723 Town House}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 , 2003 Guam 6 \'b6 17 (collecting cases).}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5400367\charrsid9568435 

\par }\pard \ltrpar\qc \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6948897 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid14757109\charrsid9568435 \hich\af0\dbch\af37\loch\f0 I}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 V.  ANALYSIS}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 
\par }\pard \ltrpar\qj \fi-360\li360\ri0\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin360\itap0\pararsid10621695 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid8135737 A.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\insrsid11214873 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid1336384\charrsid14371723 The Majority Siblings Have Failed to Establish an}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid6948897\charrsid14371723  Estoppel}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid1336384\charrsid14371723  and the Statute of Frauds Therefore Bars Any Purported Oral Gift of Real Property to Princess}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid6948897\charrsid14371723 

\par }\pard \ltrpar\qj \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13112991 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [14]}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11224897\charrsid14371723 our earlier }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid10627360\charrsid14371723 o}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11224897\charrsid14371723 pinion}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 , we directly addressed \'93Richard\rquote 
s claim that the statute of frauds precludes the residential property transfer to Princess.\'94  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 In re}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid14371723  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 Moylan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 , 2011 Guam 16 \'b6 34.  Because the main }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11224897\charrsid14371723 question on appeal}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723  was whether or not Guam\rquote 
s statutes prohibit oral transfers of real property, we reviewed that question }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 de novo}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 .  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723   Finding that there was no writing memorializing the purported real property transfer, }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14757109 we}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723  held that \'93this jurisdiction\rquote s statute of frauds was not satisfied in this case.\'94  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10627360\charrsid14371723 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723  \'b6 39.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14757109 We}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723  further held, however, that \'93under the doctrine of estoppel, an oral promise to convey real property is removed from the 
statute of frauds and is enforceable under extreme circumstances in order to prevent an injustice to the donee.\'94  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid14371723  (citation omitte}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid345906\charrsid14371723 d).  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5001128\charrsid14371723 To}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid345906\charrsid14371723  establish }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 an}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1336384\charrsid14371723  enforceable}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723  oral gift in derogation of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14757109\charrsid14371723 statute of f}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid14371723 rauds, \'93possession of the property [must be] both given and accepted under the terms of the gift, and the donee [must] perform[] acts to carry out the purpose of the gift.\'94  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723  (citation omitted).  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11224897\charrsid14371723 This requi}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid345906\charrsid14371723 r}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11224897\charrsid14371723 es}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723  \'93the donee }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11224897\charrsid14371723 [to]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723  perform acts in reliance on the parol gift that change the donee\rquote s positi
on to his substantial detriment, which must be of a sufficient degree to make it unjust not to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2958019\charrsid14371723 effect}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid14371723  the attempted transfer to him.\'94  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 
 (citations omitted).  This might include, for example, \'93expenditure[s] made in reliance on the gift\'94 such as \'93improvements to [the] land tending to enhance its value over and above value of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid2583867\charrsid14371723 [the] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 property to the promisee.\'94  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 Id.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723  (citation omitted).  
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [15]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 \'93
Courts are generally suspicious of gift claims that are made for the first time\'94 after the alleged donor\rquote s death or incapacity because of the potential for fraudulent claims of ownership.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid6948897\charrsid14371723 Lujan v. Quinata}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 , 2014 Guam 20 \'b6 21 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14757109 citations}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723  omitted).  This is especially true where the purported gift is between family members who reside with one another.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9384690 Cf.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723  id. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 \'b6 22 (rejecting reliance on \'93ambiguous affidavits of interested parties and relatives
\'94);}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723  see also }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 Fuisz v. Fuisz}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid14371723 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 \~591 A.2d 1047, 1049 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14757109 Pa. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid14371723 1991) (\'93}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14757109 [W]}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 
here . . . the alleged parol gift of land is between parent and child, evidence of an even more clear and weighty nature is required than is necessary where the alleged gift was between unrelated persons}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid14757109 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 \'94}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14757109  (emphasis omitted)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid14371723 ).}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2583867\charrsid14371723   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11224897\charrsid14371723 
We permit oral gifts in derogation of the statute of frauds based upon }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2972150\charrsid14371723 equitable }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11224897\charrsid14371723 
estoppel where the events indicate a belief on the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2972150\charrsid14371723  part of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11224897\charrsid14371723  pur
ported donee that they own title to the disputed property and failing to enforce the gift would result in an injustice.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2583867\charrsid14371723 
On the facts presented here, the Majority Siblings have failed to establish }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1336384\charrsid14371723 that Princess detrimentally relied upon her claimed title to the real property at issue}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2583867\charrsid14371723 .  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2039943\charrsid14371723 We find that t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2583867\charrsid14371723 he trial court
\rquote s findings to the contrary were clear error. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid2583867\charrsid14371723 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [16]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 
To establish an estoppel, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2958019\charrsid14371723 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 
he Majority Siblings argue that the homecare provided by Princess and her help overseeing the Wards\rquote  business support a finding of detrimental reliance}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2972150\charrsid14371723 
 because she gave up potentially more lucrative employment and moved back to Guam to carry out these functions}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 .  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid6948897\charrsid14371723 See, e.g.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 , Appellee}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11684293 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid14371723 \rquote  Br. at 11}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10621695  (June 5, 2017)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 .  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12195588\charrsid14371723 To the extent that this can be considered an \'93injury\'94 or \'93detriment,\'94 it is not of the type necessary to remove a transfer of property from the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5451154\charrsid14371723 statu}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5451154 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5451154\charrsid14371723 e of fr}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12195588\charrsid14371723 auds.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 Whiteco Indus}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid5451154 tries}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 , Inc. v. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid5451154\charrsid14371723 K}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid5451154 opa}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid5451154\charrsid14371723 ni}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 
, for example, the court found that employees that gave up their existing employment to move to and accept a job in another state \'93
do not possess the quality of those [detriments] which courts have found sufficient to constitute an independent consideration\'94 necessary to establish estoppel and be removed from the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5451154\charrsid14371723 statute of f}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 rauds.  514 N.E.2d 840, 843 (Ind. Ct. App. 1987).\~ \'93[N]either the actions involved in moving one\rquote 
s household to a new location[,] nor the mere relinquishment of an existing employment[,] are sufficient to constitute independent consideration\'94 for purposes of establishing an estoppel. \~}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid6948897\charrsid14371723 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 \~at 843-44}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2958019\charrsid14371723 ; }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid2958019\charrsid14371723 see also}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid2958019\charrsid9568435 \hich\af0\dbch\af37\loch\f0  Erb v. Kohnke}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid2958019\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0 , 824 P.2d 903, 909 (Idaho Ct. App. 1992) (rejecting claim of estoppel where purported donee of real property claimed to have \'93}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid2958019\charrsid14371723 \hich\af0\dbch\af37\loch\f0 quit her job, gave up her apartment, moved into the house, and made improvements to the real property, all \hich\af0\dbch\af37\loch\f0 in reliance on [donor\hich\f0 \rquote 
\loch\f0 \hich\f0 s] promise to give her the property\'94\loch\f0 )}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 .\~  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12195588\charrsid14371723 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [17]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12195588\charrsid14371723 This }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12798206\charrsid14371723 reasoning holds even more weight}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12195588\charrsid14371723 
 in the family context, where care for an elderly relative is often viewed as a duty amongst the younger generation.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12718963\charrsid14371723 Cf. }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid12718963\charrsid14371723 Fuisz}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12718963\charrsid14371723 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12718963\charrsid14371723 \~591 A.2d at 1049.  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12195588\charrsid14371723 \'93I
f what the party gave up in reliance on an oral promise was no greater than what the party would have given up in any event, then the consideration is deemed insufficient to remove the oral promise from the operation of the\~}{\rtlch\fcs1 \ab\af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12195588\charrsid14371723 Statute}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12195588\charrsid14371723 \~}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12195588\charrsid14371723 of}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12195588\charrsid14371723 \~}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12195588\charrsid14371723 Frauds}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12195588\charrsid14371723 .\'94  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid12195588\charrsid14371723 Brown v. Branch}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12195588\charrsid14371723 , 758 N.E.2d 48, 53 (Ind. 2001).  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid14371723 In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 Brown}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 
, this rule was applied to the purported conveyance of real property.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid5451154 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723   There, the court found that \'93}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0 in order to accept [the] oral promise\'94\loch\f0 \hich\f0  of title to the disputed house, appellant \'93\loch\f0 quit her modest job, dr
\hich\af0\dbch\af37\loch\f0 \hich\f0 opped out of college at the end of the semester, and moved back to Indiana from Missouri where she had been living with her parents.\'94}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723   }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723   While appellant \'93}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0 was inconvenienced as well as denied the benefit that . . . [the] promise was intended to confer,\'94\loch\f0  \hich\af0\dbch\af37\loch\f0 \hich\f0 
this was insufficient to establish \'93\loch\f0 the \hich\f0 \lquote \loch\f0 infliction of an unjust and unconscionable injury and loss\hich\f0 \rquote \loch\f0  that would remove the promise from the operation of the\~}{\rtlch\fcs1 \ab\af0\afs24 
\ltrch\fcs0 \f0\fs24\cf19\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Statute}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 \~}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf19\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 \~}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf19\insrsid6948897\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 Frauds}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 \loch\af0\dbch\af37\hich\f0 .\'94\loch\f0   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid6948897\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 \~\hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4204832\charrsid9568435 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [18]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4204832\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 The facts of this case present a clear example as to why this purpo\hich\af0\dbch\af37\loch\f0 rted type of detriment is insufficient to remove an alleged oral transfer of real property from the ambit of the }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid7409439\charrsid9568435 \hich\af0\dbch\af37\loch\f0 statute of frau}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4204832\charrsid9568435 \hich\af0\dbch\af37\loch\f0 
ds.  The relevant timeline of events }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid13001278\charrsid9568435 \hich\af0\dbch\af37\loch\f0 indicate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid2039943\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4204832\charrsid9568435 \hich\af0\dbch\af37\loch\f0  that Princess\hich\f0 \rquote }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid7409439\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4204832\charrsid9568435 \hich\af0\dbch\af37\loch\f0  desire to help the Wards and her taking up residence in the dispu\hich\af0\dbch\af37\loch\f0 
ted property were largely unrelated to one another.  As testified to by Princess, she left Guam to attend college at Brigham Young University sometime in the 1980s, returned one year later, again left Guam }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid2039943\charrsid9568435 \hich\af0\dbch\af37\loch\f0 for a short period}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4204832\charrsid9568435 \hich\af0\dbch\af37\loch\f0 , and then returned to Guam perm
\hich\af0\dbch\af37\loch\f0 anently in 1988.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid4204832\charrsid9568435 \hich\af0\dbch\af37\loch\f0 See}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4204832\charrsid9568435 
\hich\af0\dbch\af37\loch\f0  RA, tab 391C, Ex. 1 at 2-4 (Decl. Joyce C. H. Tang, Dec. 16, 2011).  Princess lived with the Wards upon her return, then moved out of the Wards\hich\f0 \rquote \loch\f0 
 property for a time but still lived there intermittently.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid4204832\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid4204832\charrsid9568435 \hich\af0\dbch\af37\loch\f0   The home in dispute was n\hich\af0\dbch\af37\loch\f0 ot built until 1993.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid4204832\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 See}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4204832\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0  RA, tab 390C \'b6\loch\f0  5 (Decl. Leialoha Moylan Alston, Dec. 16, 2011).  By Princess\hich\f0 
\rquote }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid7409439\charrsid9568435 \hich\af0\dbch\af37\loch\f0 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4204832\charrsid9568435 \hich\af0\dbch\af37\loch\f0 
 own admission, she began working with the family business upon her initial return to Guam after one year away at college, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid4204832\charrsid9568435 \hich\af0\dbch\af37\loch\f0 see}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4204832\charrsid9568435 \hich\af0\dbch\af37\loch\f0  RA, tab 391C, Ex. 1 at 2-\hich\af0\dbch\af37\loch\f0 
3 (Decl. Joyce C. H. Tang), which was years before the house was built and more than a decade before the Wards were diagnosed with Alzheimer\hich\f0 \rquote \loch\f0 s and bec}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid5001128\charrsid9568435 \hich\af0\dbch\af37\loch\f0 a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4204832\charrsid9568435 \hich\af0\dbch\af37\loch\f0 
me unable to care for themselves.  This record cannot support a finding that Princess\hich\f0 \rquote }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid7409439\charrsid9568435 \hich\af0\dbch\af37\loch\f0 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid4204832\charrsid9568435 \hich\af0\dbch\af37\loch\f0  care of the Wards\hich\af0\dbch\af37\loch\f0 
 or her help running the business constitutes unjust and unconscionable detriment because the relevant timeline establishes that these events were unrelated.  
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [19]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid5001128\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 In determining whether }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4204832\charrsid9568435 \hich\af0\dbch\af37\loch\f0 an estoppel has been establish}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid5001128\charrsid9568435 \hich\af0\dbch\af37\loch\f0 ed}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4204832\charrsid9568435 \hich\af0\dbch\af37\loch\f0 , courts focus heavily on improvemen\hich\af0\dbch\af37\loch\f0 
ts to the property, the payment of taxes on the property, and other similar detriments. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid4204832\charrsid9568435 \hich\af0\dbch\af37\loch\f0  See, e.g}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\cf18\insrsid2958019\charrsid9568435 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid2958019\charrsid9568435 \hich\af0\dbch\af37\loch\f0 , }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid2958019\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 Erb}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid2958019\charrsid9568435 \hich\af0\dbch\af37\loch\f0 , 824 P.2d at 909}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4204832\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 .  The reason for this is because these expenditures}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid13322490\charrsid9568435 \hich\af0\dbch\af37\loch\f0  often}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid4204832\charrsid9568435 \hich\af0\dbch\af37\loch\f0  indicate a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid13322490\charrsid9568435 \hich\af0\dbch\af37\loch\f0 person\hich\f0 \rquote \loch\f0 s }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf18\insrsid4204832\charrsid9568435 \hich\af0\dbch\af37\loch\f0 belief that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid13322490\charrsid9568435 \hich\af0\dbch\af37\loch\f0 he or she }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid4204832\charrsid9568435 \hich\af0\dbch\af37\loch\f0 own}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid13322490\charrsid9568435 \hich\af0\dbch\af37\loch\f0 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid4204832\charrsid9568435 \hich\af0\dbch\af37\loch\f0  the property.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid12282451\charrsid9568435 \hich\af0\dbch\af37\loch\f0 On facts like t\hich\af0\dbch\af37\loch\f0 
hose presented here, however, it would be nearly impossible for a court or jury to discern whether the care provided}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid13322490\charrsid9568435 \hich\af0\dbch\af37\loch\f0  by Princess}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid12282451\charrsid9568435 \hich\af0\dbch\af37\loch\f0  years after the purported transfer of property is complete is }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid16327583\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 based upon the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid12282451\charrsid9568435 \hich\af0\dbch\af37\loch\f0  love and affection }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid13322490\charrsid9568435 \hich\af0\dbch\af37\loch\f0 she}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid12282451\charrsid9568435 \hich\af0\dbch\af37\loch\f0  has }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid13322490\charrsid9568435 \hich\af0\dbch\af37\loch\f0 for her parents }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid12282451\charrsid9568435 \hich\af0\dbch\af37\loch\f0 or the \hich\af0\dbch\af37\loch\f0 
obligation imposed by a claimed oral promise made at the time of the real property transfer.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid16327583\charrsid9568435 \hich\af0\dbch\af37\loch\f0   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid4204832\charrsid9568435 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [20]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid16327583\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 For this reason, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid2039943\charrsid9568435 \hich\af0\dbch\af37\loch\f0 many courts have found that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid16327583\charrsid9568435 \loch\af0\dbch\af37\hich\f0 \'93\loch\f0 a claim of estoppel . . . will not operate to remove a case from a Statute of Frauds where the promise relie\hich\af0\dbch\af37\loch\f0 \hich\f0 
d upon is the very promise that the Statute declares unenforceable if not in writing.\'94\loch\f0   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid16327583\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Ohio Valley Plastics, Inc. v. Nat\hich\f0 
\rquote \loch\f0 l City Bank}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid16327583\charrsid9568435 \hich\af0\dbch\af37\loch\f0 , 687 N.E.2d 260, 264 (Ind. Ct. App. 1997) (citing }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\cf18\insrsid16327583\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Whiteco Indus.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid16327583\charrsid9568435 \hich\af0\dbch\af37\loch\f0 , 514 N.E.2d at 844).}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf18\insrsid14371801\charrsid9568435 \hich\af0\dbch\af37\loch\f0   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid16327583\charrsid9568435 
\par }\pard \ltrpar\qj \li720\ri720\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin720\lin720\itap0\pararsid11214873 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid14371801\charrsid14371723 \hich\af0\dbch\af37\loch\f0 
Were this not the rule the statute\hich\af0\dbch\af37\loch\f0  would be rendered virtually meaningless because the frustrated claimant would always assert an oral promise/agreement to defeat by means of estoppel the statute\hich\f0 \rquote \loch\f0 
s requirement for a written one. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid15101904\charrsid14371723 \hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid14371801\charrsid14371723 
\hich\af0\dbch\af37\loch\f0 The contest would then concern the credibility of the eviden\hich\af0\dbch\af37\loch\f0 ce of an oral promise of agreement. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid12718963\charrsid14371723 
\hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid14371801\charrsid14371723 \hich\af0\dbch\af37\loch\f0 That of course, is precisely what the statute seeks to avoid.
\par }\pard \ltrpar\qj \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13463386 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid14371801\charrsid14371723 \hich\af0\dbch\af37\loch\f0 
Whiteco Indus.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid14371801\charrsid14371723 \hich\af0\dbch\af37\loch\f0 , 514 N.E.2d at 844.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid10709294\charrsid14371723 
\hich\af0\dbch\af37\loch\f0   In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid2039943\charrsid14371723 \hich\af0\dbch\af37\loch\f0 attempting to draw a relationship between transfer of title in Princess\hich\f0 \rquote }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid7409439 \hich\af0\dbch\af37\loch\f0 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid2039943\charrsid14371723 \hich\af0\dbch\af37\loch\f0  residence and her caregiving responsibilitie
\hich\af0\dbch\af37\loch\f0 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid10709294\charrsid14371723 \hich\af0\dbch\af37\loch\f0 , }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid2039943\charrsid14371723 \hich\af0\dbch\af37\loch\f0 
the Majority Siblings}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid10709294\charrsid14371723 \hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid2039943\charrsid14371723 \hich\af0\dbch\af37\loch\f0 are }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid13322490\charrsid14371723 \hich\af0\dbch\af37\loch\f0 essentially arguing}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid10709294\charrsid14371723 \hich\af0\dbch\af37\loch\f0 
 that promissory estoppel applies\hich\f0 \emdash \loch\f0 not equitable estoppel, which is what our prior opinion discussed.  While some (but not all) jurisdictions apply promissory estoppel as an exception to the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid7409439\charrsid14371723 \hich\af0\dbch\af37\loch\f0 statute of fra}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid10709294\charrsid14371723 \hich\af0\dbch\af37\loch\f0 uds,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\cs22\f0\fs24\cf18\super\insrsid10709294\charrsid14371723 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s20\qj \fi720\li0\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11214873 \rtlch\fcs1 \af0\afs20\alang1025 
\ltrch\fcs0 \fs20\lang1033\langfe1033\loch\af37\hich\af37\dbch\af37\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs22\f0\super\insrsid10709294\charrsid6234804 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid10709294\charrsid6234804 
\hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid6234804\charrsid6234804 \hich\af0\dbch\af37\loch\f0 While the Majority Siblings\hich\f0 \rquote \loch\f0  arguments in this appeal sound a si\hich\af0\dbch\af37\loch\f0 
milar tune to promissory estoppel, they have never expressly advanced this theory (in either this appeal or the previous appeal)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid7409439 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid6234804\charrsid6234804 
\hich\af0\dbch\af37\loch\f0  and we do not consider this question currently before us.  Rather, the Majority Siblings have maintained throughout this litig\hich\af0\dbch\af37\loch\f0 ation that the transfer of property to Princess was an }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \i\f0\insrsid6234804\charrsid6189720 \hich\af0\dbch\af37\loch\f0 inter vivos}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid6234804\charrsid6234804 \hich\af0\dbch\af37\loch\f0  gift, not a contractual }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\f0\insrsid6234804\charrsid6189720 \hich\af0\dbch\af37\loch\f0 quid pro quo}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid6234804\charrsid6234804 \hich\af0\dbch\af37\loch\f0 
 whereby property was exchanged for a mutual agreement to oversee the family business and to take care of the Wards.  The Majority Siblings have not atte\hich\af0\dbch\af37\loch\f0 
mpted to establish proof of an existing contract, and there has been no finding in this case that such a contract exists.  It follows that there could be no partial performance of this non-existent contract.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\insrsid6234804 \hich\af0\dbch\af37\loch\f0 Therefore, w}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid2039943\charrsid6234804 \hich\af0\dbch\af37\loch\f0 e need not, and do not, decide}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid10709294\charrsid6234804 
\hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid2039943\charrsid6234804 \hich\af0\dbch\af37\loch\f0 for \hich\af0\dbch\af37\loch\f0 purposes of resolving this case }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid10709294\charrsid6234804 
\hich\af0\dbch\af37\loch\f0 whether }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid6234804 \hich\af0\dbch\af37\loch\f0 promissory estoppel may serve as}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid2039943\charrsid6234804 \hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \f0\insrsid10709294\charrsid6234804 \hich\af0\dbch\af37\loch\f0 a valid exception to Guam\hich\f0 \rquote \loch\f0 s }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid7409439\charrsid6234804 \hich\af0\dbch\af37\loch\f0 statute of f}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \f0\insrsid10709294\charrsid6234804 \hich\af0\dbch\af37\loch\f0 rauds}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid10709294\charrsid10709294 \hich\af0\dbch\af37\loch\f0 .  }}}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid10709294\charrsid14371723 \hich\af0\dbch\af37\loch\f0 \hich\f0  in jurisdictions where this exception is permitted, it \'93\loch\f0 \hich\f0 
lies only where circumstances are so egregious as to render it inequitable for a court of justice to apply the Statute of Frauds.\'94\loch\f0   73 Am. Jur.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid10831547 \hich\af0\dbch\af37\loch\f0  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid10709294\charrsid14371723 \hich\af0\dbch\af37\loch\f0 2d }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid10709294\charrsid6189720 \hich\af0\dbch\af37\loch\f0 Statute of Frauds}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid10709294\charrsid14371723 \hich\af0\dbch\af37\loch\f0 \hich\f0  \'a7\loch\f0 \hich\f0  450.  \'93\loch\f0 There must be either a m\hich\af0\dbch\af37\loch\f0 
isrepresentation that the Statute of Fraud\hich\f0 \rquote \loch\f0 s requirements have been complied with\~\hich\f0 or a promise to make a memorandum of the agreement in order for promissory estoppel to apply.\'94\loch\f0   }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\f0\fs24\cf18\insrsid10709294\charrsid14371723 \hich\af0\dbch\af37\loch\f0 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid10709294\charrsid14371723 \hich\af0\dbch\af37\loch\f0   These situations }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf18\insrsid2039943\charrsid14371723 \hich\af0\dbch\af37\loch\f0 are }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid10709294\charrsid14371723 \hich\af0\dbch\af37\loch\f0 clearly not presented here.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [21]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid13001278\charrsid14371723 
\hich\af0\dbch\af37\loch\f0 On the record befor\hich\af0\dbch\af37\loch\f0 e the court, we can perceive no injustice to Princess from finding that title to the p}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid12718963\charrsid14371723 
\hich\af0\dbch\af37\loch\f0 roperty belongs to the Wards.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13001278\charrsid14371723 
To support its position, the Majority Siblings rely heavily on the fact that Princess has lived in the residence for more than 20 years.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13001278\charrsid14371723 See }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid13001278\charrsid14371723 Appellee}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11684293 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13001278\charrsid14371723 \rquote 
 Br. at 14-15.  The trial court also relied upon this fact in finding that not granting Princess the property would cause an \'93extreme affront.\'94  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13001278\charrsid14371723 
\hich\af0\dbch\af37\loch\f0 RA, tab 471C at 6-7 (Dec. & Order, Dec. 1, 2015).  We can see no such affront.  There is no reason\hich\af0\dbch\af37\loch\f0  to believe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2039943\charrsid14371723 
\loch\af0\dbch\af37\hich\f0 \emdash \loch\f0 nor has any party suggested\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13001278\charrsid14371723 \hich\af0\dbch\af37\loch\f0 
that if title still lies with Mrs. Moylan, Princess will no longer be able to live in her }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2039943\charrsid14371723 \hich\af0\dbch\af37\loch\f0 current }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13001278\charrsid14371723 \hich\af0\dbch\af37\loch\f0 residence}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2039943\charrsid14371723 \hich\af0\dbch\af37\loch\f0 , where she continues to reside rent-free}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid13001278\charrsid14371723 \hich\af0\dbch\af37\loch\f0 .  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13001278\charrsid14371723 In fact, the record strongly suggests just the opposite\emdash that rega
rdless of who owns title to Princess\rquote }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7409439 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13001278\charrsid14371723  residence (her or M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4928043\charrsid14371723 rs. Moylan), it would be in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13001278\charrsid14371723 Mrs. Moylan\rquote s best interest for Princess to continue res}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5001128\charrsid14371723 iding on those premises}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13001278\charrsid14371723  to facilitate the care she continues to provide.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid13001278\charrsid14371723 See generally}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13001278\charrsid14371723  RA, tab 408C (Submission o
f Evaluation Report by Claire K. Ashe, M.D., Feb. 2, 2012) (describing care Princess provides to Mrs. Moylan); }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13001278\charrsid14371723 see also}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13001278\charrsid14371723  Transcript (\'93Tr.\'94) at 18-19, 57 (Competency Hr\rquote g, Mar. 20, 2008) (Mrs. Moylan describing help received by Princess).  
\par }\pard \ltrpar\qj \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13112991 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [22]}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13001278\charrsid14371723 The trial court further found that given \'93Princess\rquote 
s meager salary, her years of long service and the accepted intermingling of monies and accounts among the Wards, the Guardians, and FLMCO[,] . . . it is probable that some of Princess\rquote s additional but unaccounted com
pensation lies in the construction and maintenance of the same.\'94  RA, tab 471C (Dec. & Order, Dec. 1, 2015).  But, \'93[w]here the monetary detriment suffered by the donee does not exceed the benefit to him }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid14310098 [or her] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13001278\charrsid14371723 of the use of the land without\~charge or rental, and no other circumstances of hardship are shown, the basis for an estoppel does not exist.
\'94  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13001278\charrsid14371723 Andreotti}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13001278\charrsid14371723 , }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7409439 
36 Cal. Rptr. at 712-13}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11684293  (citations omitted)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13001278\charrsid14371723 ; }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid13001278\charrsid14371723 see also Erb}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13001278\charrsid14371723 , 824 P.2d }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9469659\charrsid14371723 at}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid13001278\charrsid14371723  909 (finding that paying taxes and insurance, as well as making improvements and other expenses, were not a sufficient determent where proposed donee failed to show that \'93
the value of the expenditures exceeded the benefit to [the proposed donee] of the use of the real property during th[e] [relevant] time period\'94).  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4416620\charrsid14371723 The Majority
 Siblings have made no attempt to show that Princess\rquote }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11684293 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4416620\charrsid14371723 
 purported unaccounted compensation exceeds the value of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13001278\charrsid14371723 the rent-free use of the house}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14310098 , and t}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13001278\charrsid14371723 here is no such evidence in the record.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [23]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3626093\charrsid14371723 
For all of these reasons, w}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12798206\charrsid14371723 e hold that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 the trial court erred in
 finding that an enforceable transfer of property occurred between the Wards and Princess}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14310098 .  Accordingly, we}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7688937\charrsid14371723 
 reverse t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3626093\charrsid14371723 he trial court\rquote s determination }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7688937\charrsid14371723 that Princess be transferred \'93
whatever fee interest the Wards}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10882488\charrsid14371723 \rquote }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11684293  [sic]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7688937\charrsid14371723  held in Princess}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10882488\charrsid14371723 \rquote }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7688937\charrsid14371723 s current residential property}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10882488\charrsid14371723 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7688937\charrsid14371723 \'94 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10882488\charrsid14371723  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10882488\charrsid9568435 \hich\af0\dbch\af37\loch\f0 RA, tab 471C at (Dec. & Order}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10831547\charrsid9568435 \hich\af0\dbch\af37\loch\f0 , Dec. 1, 2015}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10882488\charrsid9568435 \hich\af0\dbch\af37\loch\f0 ).}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 
\par }\pard \ltrpar\qj \fi-360\li360\ri0\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin360\itap0\pararsid10621695 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid10831547 B.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\insrsid11214873 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid6948897\charrsid14371723 The Trial Court Properly Found }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid11684293\charrsid14371723 that }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\f0\fs24\insrsid6948897\charrsid14371723 Determining }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid11684293\charrsid14371723 the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid6948897\charrsid14371723 
Amount of Shareholder Loans Between the Wards and FLMCO Would Be \'93Futile\'94
\par }\pard \ltrpar\qj \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13112991 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [24]}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 The next issue raised on appeal by Richard is whether the trial court undertook the appropriate procedure\emdash 
consistent with both this court\rquote s prior mandate and due process\emdash in determining}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14506360\charrsid14371723  that calculating}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid14371723  the amount of loans between the Wards and FLMCO}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14506360\charrsid14371723  would be futile}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12718963\charrsid14371723 .  Appellant\rquote s Br. at 20-28.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 The Majority Siblings argue in opposing Richard\rquote 
s appeal that the trial court employed a proper procedure and that Richard has waived these arguments }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14506360\charrsid14371723 by not asserting them below}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid14371723 .  Appellee}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11684293 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 \rquote  Br. at 15-20.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [25]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9469659\charrsid14371723 Generally}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 , }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9469659\charrsid14371723 \'93}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 
this court will not address an argument raised for the first time on }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9469659\charrsid14371723 appeal.\'94  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 
Tanaguchi-Ruth + Assocs. v. MDI Guam Corp.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 , 2005 Guam 7 \'b6 78 (collecting cases).  \'93Our exercise of\~}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid14371723 discretion}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 \~to review an issue raised for }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14310098 the first time on appeal }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 is reserved for extraordinary circumstances where review is necessary to address a miscarriage of justice or clarify significant issues of law.\'94  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723  \'b6 82}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12798206\charrsid14371723 .}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723   While Richard failed to raise t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7348364\charrsid14371723 hese issues below, both his}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid14371723  c}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7348364\charrsid14371723 onstitutional due process claim}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 
 and his challenge to the trial court\rquote s interpretation of the prior mandate raise significant issues regarding the integrity of the judicial system.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid7348364\charrsid14371723 
See Castro v. G.C. Corp.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7348364\charrsid14371723 , 2012 Guam 6 \'b6 8 (finding that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 \'93arguments }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid11684293 [in that case] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 raised for the first time on appeal implicate due process, and it is necessary that we review the issue
s to ensure that a miscarriage of justice does not occur or that the integrity of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7348364\charrsid14371723 judicial system is not impugned}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid14371723 \'94}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7348364\charrsid14371723 ); }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid7348364\charrsid14371723 see }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid12798206\charrsid14371723 Litman v. Mass. Mutual Life Ins. Co.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12798206\charrsid14371723 , }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 
825 F.2d 1506, 1515-16 (11th Cir. 1987)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7348364\charrsid14371723  (successful party on appeal may not waive the court\rquote s mandate on remand)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid14371723 .  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7348364\charrsid14371723 W}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12798206\charrsid14371723 e }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7348364\charrsid14371723 therefore }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12798206\charrsid14371723 choose to}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723  utilize }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12798206\charrsid14371723 our}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723  discretion to hear the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12798206\charrsid14371723 se}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723  issues presented on appeal.\~
\par }\pard \ltrpar\qj \fi-360\li1080\ri0\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1080\itap0\pararsid10621695 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid2304088 1.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\insrsid11214873 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid6948897\charrsid6189720 The Trial Court }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid5969500\charrsid6189720 Complied }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\insrsid11684293\charrsid11684293 with th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid6948897\charrsid6189720 is Court\rquote s Mandate to Determine the Amount of Loans Between FLMCO and the Wards}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\i\f0\fs24\insrsid6948897\charrsid14371723 
\par }\pard \ltrpar\qj \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13112991 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [26]}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 This court reviews a lower court\rquote s interpretation of our prior mandates }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid6948897\charrsid14371723 de novo}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 .  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 Babauta}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid14371723 , 2013 Guam 17 \'b6\'b6 17-18 (citations omitted); }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 Town House}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid14371723 , 2003 Guam 6 \'b6 17 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11684293 citation}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11684293\charrsid14371723  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid14371723 omitted).  \'93On remand, a trial court must comply with the\~}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 mandate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid14371723 \~of the appellate court.\'94  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 Town House}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 , 2003 Guam 6 
\'b6 16 (collecting cases).\~ But, \'93a\~}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 mandate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 \~cannot be applied in a vacuum, and must be\~}
{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 interpreted}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 \~in light of the appellate court\rquote s opinion.\'94  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 Id. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 (collecting cases).  This requires that the trial court \'93examine both the\~}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid14371723 mandate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 \~and the opinion and proceed in accordance with the views expressed therein.\'94  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid6948897\charrsid14371723 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid6948897\charrsid9568435 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [27]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 
There are two types of mandates: general and specific.  \'93[W]hen an appellate court\rquote s mandate reverses for further proceedings without more specific instructions, the\~}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid14371723 mandate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 \~is a general\~}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 mandate}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 \~which requires the trial court to conduct an entirely new trial on all the issues of fact.\'94  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 Id.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723  \'b6 19 (citatio}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10621695 n omitted).  A specific mandate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 
 requires \'93the lower court . . . to follow the appellate court\rquote s specific instructions to decide a particular issue\'94 and the lower court may \'93only conduct further proceedings which were not inconsistent with the appellate court\rquote 
s opinion.\'94  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723  (citation omitted).\~ When this court issues a specific mandate, \'93
the trial court [i]s not required . . . to conduct a trial\~}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 de novo}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 .\'94  }{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 Id.}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723  
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [28]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Town House}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 \hich\f0 , this court found that the trial court did not abuse its discretion on remand \'93\loch\f0 \hich\f0 in failing to conduct a hearing or accept additional evidence\'94\loch\f0 \hich\f0  where \'93\loch\f0 
the only relevant issue on remand was the reasonableness of the sal\hich\af0\dbch\af37\loch\f0 \hich\f0 e price.\'94\loch\f0 \hich\f0   2003 Guam 6 \'b6\'b6\loch\f0 \hich\f0  20-21.  The court noted that \'93\loch\f0 if the\~}{\rtlch\fcs1 \ab\af0\afs24 
\ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 mandate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 \~}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid4654701\charrsid9568435 \hich\af0\dbch\af37\loch\f0 . . .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0  or}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid4654701\charrsid9568435 \hich\af0\dbch\af37\loch\f0 []}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0 
 opinion specifically directs the trial court to take additional evidence or conduct a hearing, such directions must be followed by the trial court,\'94\loch\f0 \hich\f0  but \'93\loch\f0 absent specific dire\hich\af0\dbch\af37\loch\f0 
ctions as to how to decide the issues on remand, it is within the lower court\hich\f0 \rquote \loch\f0 \hich\f0 s discretion to determine what further proceedings are appropriate on remand.\'94\loch\f0   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0  \'b6\loch\f0  21 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid12718963\charrsid9568435 \hich\af0\dbch\af37\loch\f0 (collecting cases).  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 \loch\af0\dbch\af37\hich\f0 \'93\loch\f0 
[I]f an appellate court does not give a trial court specific direct\hich\af0\dbch\af37\loch\f0 ions, a trial court\hich\f0 \rquote \loch\f0 \hich\f0 s refusal to conduct an evidentiary hearing on remand is reviewed for an abuse of discretion.\'94\loch\f0 
  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0   This is \'93
\loch\f0 \hich\f0 examined on a case-by-case basis.\'94\loch\f0   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0  (citation omitted).  \'93\loch\f0 In determining whether the lower court should have taken evidenc\hich\af0\dbch\af37\loch\f0 
e or conducted a hearing on remand, we must review the issue that was remanded and determine whether the trial court\hich\f0 \rquote \loch\f0 \hich\f0 s proceedings were appropriate considering the resolution of that issue.\'94\loch\f0   }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0  \'b6\loch\f0  22.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [29]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4654701\charrsid14371723 We have }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5969500\charrsid14371723 further }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4654701\charrsid14371723 cautioned that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid4654701\charrsid9568435 \loch\af0\dbch\af37\hich\f0 \'93\loch\f0 trial courts are \hich\af0\dbch\af37\loch\f0 . . . not to construe remand orders \hich\f0 \lquote \loch\f0 
so narrowly as to prohibit the court from considering matters relevant to the issues upon which further proceedings are ordered.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid9469659\charrsid9568435 \loch\af0\dbch\af37\hich\f0 \rquote }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4654701\charrsid9568435 \loch\af0\dbch\af37\hich\f0 \'94\loch\f0   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid4654701\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Lamb v. Hoffman}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4654701\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0 , 2011 Guam 13 \'b6\loch\f0  22 (citations omitted).  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4654701\charrsid14371723 Thus, 
\'93there are cases wherein a seemingly specific mandate such as an order for a new trial may wind up with a different result on remand.\'94  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4654701\charrsid14371723 Litman}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid4654701\charrsid14371723 , 825 F.2d at 1512.  Where an order may appear to go beyond or ignore a prior court\rquote s mandate, it may still be affirmed if, \'93when viewed i
n its totality, [the mandate] supports the alternative disposition.\'94  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4654701\charrsid14371723 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4654701\charrsid14371723  at 1512.  
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [30]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4654701\charrsid14371723 In }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4654701\charrsid14371723 United States v. Young}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4654701\charrsid14371723 , for example, the court had previously issued a specific mandate \'93}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4654701\charrsid9568435 \hich\af0\dbch\af37\loch\f0 to conduct an\~}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid4654701\charrsid9568435 \hich\af0\dbch\af37\loch\f0 in camera}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4654701\charrsid9568435 \~\hich\af0\dbch\af37\loch\f0 hearing to assess [an] informant\hich\f0 \rquote \loch\f0 s testimony}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4654701\charrsid14371723 .\'94  267 F. App\rquote x 876, 878 (11th Cir. 2008).  \'93}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14506360\charrsid14371723 [O]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4654701\charrsid14371723 n remand, the district court was presented with a factual scenario not contemplated\'94 by the appellate court\rquote s prior mandate, \'93namely, the government\rquote 
s inability to produce the informant for the hearing.\'94  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4654701\charrsid14371723 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4654701\charrsid14371723   }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid14506360\charrsid14371723 The appellant argued that the court failed to comply with the court\rquote s previous mandate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4654701\charrsid14371723 , }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid14506360\charrsid14371723 but }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4654701\charrsid14371723 the court found \'93that by assuming the informant\rquote 
s identity should have been revealed and then vacating the conviction when the government could not produce the informant, the district court embraced the spirit of our mandate and provided the necessary protection of Young\rquote 
s right to prepare his defense even though it could not comply with the letter of the mandate.\'94  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4654701\charrsid14371723 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4654701\charrsid14371723  (citation omitted).
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [31]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4416620\charrsid14371723 
In our prior opinion in this case, we reversed that portion of the Findings of Fact that found FLMCO owed the Wards $1,983,772.75.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4416620\charrsid9568435 \hich\af0\dbch\af37\loch\f0   }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid4416620\charrsid9568435 \hich\af0\dbch\af37\loch\f0 See In re}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4416620\charrsid9568435 \hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\f0\fs24\cf18\insrsid4416620\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Moylan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4416620\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0 , 2011 Guam 16 \'b6\'b6\loch\f0  56-59; }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid4416620\charrsid9568435 \hich\af0\dbch\af37\loch\f0 see also}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4416620\charrsid9568435 \hich\af0\dbch\af37\loch\f0 
 RA, tab 285C (Finds. Fact & Concl. L., Nov. 10, 2008).  In doing so, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid15157018\charrsid9568435 \hich\af0\dbch\af37\loch\f0 we}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid4416620\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0  found that \'93\loch\f0 [t]here was als\hich\af0\dbch\af37\loch\f0 \hich\f0 
o no credible evidence submitted that the amounts transferred to FLMCO were actually intended to be shareholder loans instead of additional contributions to capital.\'94\loch\f0   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\cf18\insrsid9469659\charrsid9568435 \hich\af0\dbch\af37\loch\f0 In re Moylan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid9469659\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0 , 2011 Guam 16 \'b6\loch\f0  59.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4416620\charrsid9568435 \hich\af0\dbch\af37\loch\f0   Accordingly, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid15157018\charrsid9568435 \hich\af0\dbch\af37\loch\f0 we}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf18\insrsid4416620\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0  \'93\loch\f0 \hich\f0 reverse[d]\'94\loch\f0 \hich\f0  and \'93\loch\f0 remand[ed] the matte\hich\af0\dbch\af37\loch\f0 
r back to the trial court to determine the amount of the Wards\hich\f0 \rquote \loch\f0 \hich\f0  shareholder loan account with FLMCO.\'94\loch\f0   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid4416620\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4416620\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0   The mandate issued from this court concerning this issue stated only that the court \'93\loch\f0 
\hich\f0 REMAND[ED] this matter back to the trial court.\'94\loch\f0   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid4416620\charrsid9568435 \hich\af0\dbch\af37\loch\f0 In re}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid4416620\charrsid9568435 \hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid4416620\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Moylan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid4416620\charrsid9568435 ,\hich\af0\dbch\af37\loch\f0  CVA08-16, Mandate (Oct. 18, 2011).
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [32]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4416620\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 On remand, the trial court did not hold any additional evidentiary hearings.  Rather, the court resolved this issue upon the parties\hich\f0 \rquote \loch\f0 
 briefing.  In addition, the trial court accepted a declaration of Steffy, the Moy\hich\af0\dbch\af37\loch\f0 lan family accountant, which stated, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid4416620\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 inter alia}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4416620\charrsid9568435 \hich\af0\dbch\af37\loch\f0 
, that no documentation exists suggesting that transfers were intended to be loans (other than the fact that they were accounted for in a shareholder account on FLMCO\hich\f0 \rquote \loch\f0 s balance sheet) and that financial record
\hich\af0\dbch\af37\loch\f0 s are unavailable to actually calculate the amount of any outstanding loans.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4416620\charrsid9568435 \hich\af0\dbch\af37\loch\f0 See }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4416620\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0 RA, tab 404C \'b6\loch\f0 \hich\f0  6(d)-(e) (Decl. Robert J. Steffy).  The court relied upon this declaration, as well as other information, to determine that it had \'93
\loch\f0 not been provided sufficien\hich\af0\dbch\af37\loch\f0 \hich\f0 t facts upon which it can make a finding of an enforceable loan agreement between the Wards and FLMCO\'94\loch\f0 \hich\f0  and that \'93\loch\f0 \hich\f0 
given the undisputed assertions of the impossibility of ascertaining an accurate accounting, . . . additional investigation would be futile.\'94\loch\f0  \hich\af0\dbch\af37\loch\f0  \hich\af0\dbch\af37\loch\f0 
RA, tab 471C at 7 (Dec. & Order, Dec. 1, 2015).}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7307056\charrsid9568435 \hich\af0\dbch\af37\loch\f0   We see no error in the trial court\hich\f0 \rquote \loch\f0 s resolution of this matter on remand.  }
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid7307056\charrsid9568435 \hich\af0\dbch\af37\loch\f0 In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 
reaching its decision without a full evidentiary hearing, the trial court did not violate this court\hich\f0 \rquote \loch\f0 s mandate nor did it abuse i\hich\af0\dbch\af37\loch\f0 ts discretion.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid7307056\charrsid9568435 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [33]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 Neither the mandate nor the opinion provided specific instructions to conduct a further evidentiary hearing.  Therefore, it was in the trial court\hich\f0 \rquote \loch\f0 s discretion whether such a hearing was necessary.  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 See }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid5969500\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Town House}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid5969500\charrsid9568435 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid5969500\charrsid9568435 \hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid5969500\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0 2003 Guam 6 \'b6\loch\f0  21.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid7307056\charrsid9568435 \hich\af0\dbch\af37\loch\f0   }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 This court specifically noted in reversing}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4928043\charrsid9568435 \hich\af0\dbch\af37\loch\f0  a portion of}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0  the Findings of Fact during the prior appeal that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4928043\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 the trial court\hich\f0 \rquote \loch\f0 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0  findings with respect to the loan amount \'93\loch\f0 \hich\f0 
seemed to rely entirely on the Look Back Report,\'94\loch\f0  which }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid5969500\charrsid9568435 \hich\af0\dbch\af37\loch\f0 we}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0  found to be unreliable evidence\hich\af0\dbch\af37\loch\f0 .  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 In re}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Moylan}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0 , 2011 Guam 16 \'b6\'b6\loch\f0 
 56-59.  This would seem to indicate that on remand the trial court was required to take additional evidence.  The court did take some additional evidence by way of affidavit, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 see }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0 RA, tab 404C \'b6\loch\f0  6(d)-(e) (Decl. Robert J. Ste
\hich\af0\dbch\af37\loch\f0 ffy)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 , which was what Richard initially requested on remand, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\cf18\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 see }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 RA, tab 402.01 at 2 (Mem. Supp}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15090293\charrsid9568435 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 
 of Loan Repayment to Ward, Jan. 18, 2012).  There was also significant additional evidence in the record that resulted from the previously conducted eleven-day \hich\af0\dbch\af37\loch\f0 evidentiary hearing.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid416436\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Cf. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Town House}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4654701\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0 , 2003 Guam 6 \'b6\loch\f0  23}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 ; }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Pangelinan v. Camacho}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0 , 2011 Guam 9 \'b6\loch\f0  14.  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7307056\charrsid9568435 \hich\af0\dbch\af37\loch\f0 We see no }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 abuse }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7307056\charrsid9568435 \hich\af0\dbch\af37\loch\f0 of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0  discretion}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7307056\charrsid9568435 \hich\af0\dbch\af37\loch\f0  in the court\hich\f0 \rquote \loch\f0 s reliance }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0 upon \'93\loch\f0 
the substantial record and supplemental briefing and oral arguments presented at the final status \hich\af0\dbch\af37\loch\f0 \hich\f0 hearing.\'94\loch\f0   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 Pangelinan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0 , 2011 Guam 9 \'b6\loch\f0  15. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf18\insrsid6948897\charrsid9568435 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [34]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7307056\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 Nor does this court find any error in the trial court\hich\f0 \rquote \loch\f0 s ultimate resolution of this matter on remand.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15090293\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 Our}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4654701\charrsid14371723  prior mandate did not account for the fact that documentation was potentially unavailable to properly 
determine the amount of loans between FLMCO and the Wards to a reasonable degree of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5969500\charrsid14371723 certainty}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4654701\charrsid14371723 .  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid416436\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Cf. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4654701\charrsid14371723 Young}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4654701\charrsid14371723 , 267 F. App\rquote x at 878.  Rather, the court }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15035948\charrsid14371723 expected }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4654701\charrsid14371723 that more concrete and reliable financial documentation would be available beyond that used to compi
le the Look Back Report.  On remand, however, Steffy stated in a sworn declaration that no such documentation existed.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4654701\charrsid9568435 \hich\af0\dbch\af37\loch\f0 
Richard points to no additional documentation or alternative theories that could be used to properly calculate the amount of loans exist\hich\af0\dbch\af37\loch\f0 ing between the Wards and FLMCO.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\cf18\insrsid4654701\charrsid9568435 \hich\af0\dbch\af37\loch\f0 Cf. Duenas}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf18\insrsid15090293\charrsid9568435 \hich\af0\dbch\af37\loch\f0  ex rel. Quichocho v. George & Matilda Kallingal, P.C.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4654701\charrsid9568435 \hich\af0\dbch\af37\loch\f0 \hich\f0 , 2015 Guam 19 \'b6\loch\f0  31}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid11559982\charrsid9568435 
\hich\af0\dbch\af37\loch\f0  (finding court failed to properly apply mandate because it did not consider alternative theories of damages)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf18\insrsid4654701\charrsid9568435 \hich\af0\dbch\af37\loch\f0 .  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4654701\charrsid14371723 A finding that determining this amount would be futile was therefore in line with the spirit of the mandate, though not its letter.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid14506360\charrsid14371723 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [35]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1603707\charrsid9568435 
\hich\af0\dbch\af37\loch\f0 For these reasons, w}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5969500\charrsid9568435 \hich\af0\dbch\af37\loch\f0 
e cannot conclude that the trial court abused its discretion in failing to conduct an additional evidentiary hearing or in i\hich\af0\dbch\af37\loch\f0 
ts findings that it was impossible to determine the amount of shareholder loans to a reasonable degree of certainty}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4654701\charrsid9568435 \hich\af0\dbch\af37\loch\f0 .  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid9568435 
\par }\pard \ltrpar\qj \fi-360\li1080\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1080\itap0\pararsid10621695 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid10437716 2.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\insrsid4808302 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid6948897\charrsid14371723 Richard Has Not Established a Due Process Violation  
\par }\pard \ltrpar\qj \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13112991 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [36]}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 Richard\rquote s last argument on appeal is that the Wards\rquote  constitutional due pro
cess rights were violated because of an irreconcilable conflict of interest between the Majority Siblings and the Wards as a result of their co-ownership of FLMCO, which resulted in the guardians actively advocating against the Wards\rquote 
 interests.  Appellant\rquote s Br. at 22-28.  Richard provides no legal authority for this proposition}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6376327\charrsid14371723 
 and fails to articulate his theory of a due process violation, including whether the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15950979 purported }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6376327\charrsid14371723 
violation is procedural or substantive}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 .  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11559982\charrsid14371723 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [37]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 In }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 Mainor v. Nault}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 , the Nevada Supreme Court was presented with\emdash and rejected\emdash 
an argument that a guardian\rquote s conflict of interest presented both a procedural and substantive due process violation.  101 P.3d 308, 314 (Nev. 2004)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15090293 , }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid15086508 abrogated}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15090293  on other grounds by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15086508  Delgado v. Am. Family Ins. Grp.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid15086508 , 217 P.3d 563, 567 (Nev. 2009), }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15086508 as recognized in In re Frei Irrevocable Tr. Dated Oct. 29, 1996}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15086508 , 390 P.3d 646, 652 n.8 (Nev. 2017)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 .  The court rejected the claim of procedural due process because \'93procedural\~}{\rtlch\fcs1 \ab\af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 due}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 \~}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 process}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 \~generally is violated when the adjudicator, not the\~}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 guardian}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid14371723 , has a\~}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 conflict}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 \~of interest,\'94 and \'93
[t]here is no evidence that the . . . court was biased toward any party.\'94  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 Id.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9469659\charrsid14371723 at 314-15.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9469659\charrsid14371723  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 Similarly, \'93[t]he substantive due process claim lacks merit because substantive due process concerns the adequacy of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9442247 the }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9442247 government\rquote s }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 [i.e., the court\rquote s] reason for depriving a person of life, liberty or property.\~
 It is not meant to protect against alleged fraud upon the court by private individuals\'94 such as a potentially conflicted guardian.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6948897\charrsid14371723 Id.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723   For much the same reasons, Richard has failed to articulate how the Wards\rquote  due process rights were violated in this case.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\chshdng0\chcfpat0\chcbpat8\insrsid10882488\charrsid14371723 
\par }\pard \ltrpar\qc \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6819208 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\chshdng0\chcfpat0\chcbpat8\insrsid4485792\charrsid14371723 
\hich\af0\dbch\af37\loch\f0 V.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\chshdng0\chcfpat0\chcbpat8\insrsid15492142\charrsid14371723 \hich\af0\dbch\af37\loch\f0 CONCLUSION}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\insrsid5257515\charrsid14371723 
\par }\pard \ltrpar\qj \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13112991 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13112991 \hich\af0\dbch\af37\loch\f0 [38]}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid13112991 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3944129\charrsid14371723 \hich\af0\dbch\af37\loch\f0 For the reasons set forth}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6321700\charrsid14371723 
\hich\af0\dbch\af37\loch\f0  above}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15999397\charrsid14371723 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1521509\charrsid14371723 \hich\af0\dbch\af37\loch\f0  we }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\f0\fs24\insrsid6948897\charrsid14371723 \hich\af0\dbch\af37\loch\f0 REVERSE}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1521509\charrsid14371723 \hich\af0\dbch\af37\loch\f0  the trial court\hich\f0 \rquote \loch\f0 s }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6948897\charrsid14371723 \hich\af0\dbch\af37\loch\f0 finding that an enforceable transfer of property occurred between\hich\af0\dbch\af37\loch\f0  Princess and the Wards, and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid1603707\charrsid14371723 \hich\af0\dbch\af37\loch\f0 we }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid6948897\charrsid14371723 \hich\af0\dbch\af37\loch\f0 AFFIRM}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6948897\charrsid14371723 \hich\af0\dbch\af37\loch\f0  the trial court\hich\f0 \rquote \loch\f0 s finding that determining the amount of shareholder loans between the Wards and FLMCO would be futile.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15035948\charrsid14371723 \hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10882488\charrsid14371723 \hich\af0\dbch\af37\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15035948\charrsid14371723 \hich\af0\dbch\af37\loch\f0 The matter is remanded for further proceedings not inconsistent with this }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10437716 \hich\af0\dbch\af37\loch\f0 o}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10437716\charrsid14371723 \hich\af0\dbch\af37\loch\f0 pinion}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12482802\charrsid14371723 \hich\af0\dbch\af37\loch\f0 . }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid2835472 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid353915\charrsid14371723 
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