SENIOR POLICE & FIRE ADVOCATE INFORMATION & RESOURCE CONFERENCE WEDNESDAY, OCTOBER 29, 2014

1. SENIOR POLICE & FIRE ADVOCATE INFORMATION & RESOURCE CONFERENCEWEDNESDAY, OCTOBER 29, 2014 Roger Demers, Esquire, RI Department of Attorney General Elder Abuse Unit ChiefLori A. Tellier, CPA, CFE, RI State PoliceFinancial Crimes Unit

2. Letter of complaint

3. Page 2

4. Page 3

5. Page 4

6. Sheila M. cooley, esq. attorney for Dea

7. Dmat excerpt

8. From Attorney stevemorrissey

9. Barbara mooney Check register

11. Letter from cathyn.‘s son–in-law

12. RISP investigation using search warrants? or How to proceed? State-wide grand jury investigation

13. Letter from Cathy N., former girlfriend of Vieira • Files, files, and files • obtained from Vieira – health records, tax returns, his file on brokerage accounts of the Mooneys • records that he has accumulated conducting his due diligence as the newly appointed guardian for Barbara Mooney – Navy Federal Credit Union, Washington Trust and USAA • Anything he could find that would be helpful! Additional info from jack payne, esq.

14. Jim talked about wealthy couple living in Hope Valley They had “millions” Bragged about him “having control” because he was “power of attorney” They thought of him as a son and wanted to leave him their money Their son and daughter were only interested in their money! Letter from cathy N.

15. Jim had a new girlfriend, Betty V. whom Jim hired to be caretaker for Mrs. Mooney Jim owned a condo in West Warwick that was a warehouse of paintings, statues, and other collectibles that he was buying on eBay Jim bought over 600 items on eBay Jim’s daughter Joy was involved with the eBay purchases Joy’s live-in boyfriend put all his assets in her name – acting on Jim’s advice Cathy provided us with detailed information regarding the eBay user names More from Cathy N.

16. “Jason Eipa” “artsrus4u” Joy’s username “zorragalway” “marshmallowarts” – Cathy’s username Bought items from “artworldwide19” Some ebay user names

17. James e. vieira

19. Navy federal credit union

20. Daniel Mooney, Jr. – retired Navy Captain • Very knowledgeable about the stock market and his investments • Barbara Mooney – retired math teacher • Paid the household bills and managed her accounts • Was suffering from dementia • The Mooney’s had three children: Daniel Mooney, III, Deborah O’Brien and Frederick What did we learn?

21. Bank accounts at The Washington Trust Company, Navy Federal Credit Union and USAA Brokerage account at Merrill Lynch Real estate parcels including their residence, cabin in Hopkinton and lots in Charlestown and Narragansett Mooney assets

22. Estate planning

23. Merrill Lynch Navy Federal Credit Union The Washington Trust Company USAA Investment Management Company Barbara Mooney’s personal physicians RI Division of Taxation Subpoenae for Mooney records

24. Chartway Federal Credit Union eBay and PayPal HSBC Card Services JP Morgan/Chase Bank Chase Bank Bank of America Coventry Credit Union RI Division of Taxation Subpoenae for vieira records

25. 6/6/1918 Daniel J. Mooney, Jr. is born 7/25/1919 Barbara Mooney is born Dec-97 James Vieira starts to date Catherine N. 1998 Daniel Mooney and Barbara Mooney hire James Vieira to prepare their tax return 1/13/2000 opened joint savings account #61158846 at Washington Trust in the names of Barbara Mooney and James Vieira 7/14/2000 Robert Arsenault conference with the Mooneys and Vieira re: estate planning issues and filing of new documents 8/22/2000 the Mooneys execute their Trusts and Wills leaving everything to their children, not James E. Vieira timeline

26. 4/10/2004 Captain Daniel J. Mooney, Jr. passed away June 2004 Dan Mooney, III, filed petition with probate regarding Vieira's involvement 2/16/2005 Barbara Mooney is admitted to Roberts Health Center 2/28/2005 Betty V. signs pg. 2 of BMs continuity or care form from Roberts Health Center 3/3/05 - 4/20/05 Barbara Mooney received VNS Home Health Services visits from nurses Timeline continued

27. 6/2/2005 Roger Williams Medical Center conducts Decision Making Assessment Tool on Barbara Mooney 6/8/2005 John Payne, Esq., appointed temporary guardian for Barbara Mooney 6/9/2005 James Vieira delivered copies of income tax returns, some check registers, and misc. papers to John Payne 7/1/2005 - 7/13/2005 guardian ad litem files report indicating that Barbara Mooney needs someone to manage her finances Timeline continued

28. 7/19/2005 John Payne, Esq., appointed permanent guardian for Barbara Mooney 8/24/2005 letter from Catherine N. to attorney John Payne re: James Vieira 11/15/2005 John Payne, Esq. filed letter of complaint with the RISP 2006 Dan Mooney, III passed away 9/7/2008 Barbara Mooney passed away Timeline continued

29. Deborah O’Brien - daughter Cathy N. – former girlfriend of Vieira Betty V. – recent former girlfriend of Vieira Ron M. – Joy Vieira’s former boyfriend Ernie M. – Captain Dan’s friend and companion Barbara Mooney’s physicians Robert Arsenault, Esquire, attorney for the Mooneys WTC branch employee Bob D.- art seller RI DEA employees and attorneys interviews

30. Jointly held bank accounts at Washington Trust “Gifting” of funds to Vieira Mooney Estate Planning - Wills and Trusts Barbara Mooney’s mental state Legal hurdles

31. Barbara’s General Power of Attorney appointed her husband and James Vieira as her attorney(s)-in-fact to act severally (they could act independent of each other) Attorney Arsenault explained the fiduciary duties and responsibilities in person to both Barbara and Vieira Agency relationship under a PoA is covered under Title 18 RIGL. As her agent, Vieira had a legal obligation to act in the beneficial interest of Barbara; refrain from any “self-dealing”, and refrain from taking advantage of her diminished capacity Barbara’s mental state at the time Vieira was added to the account Jointly held bank accounts

32. Power of attorney

33. Power of attorney

34. Power of attorney signed

35. Review of Vieira’s tax returns • Is he claiming the income for alleged work done on their behalf? • What are his obligations? • Were the funds that he received a gift? • If so, the Mooneys should have filed a gift returns because the funds given to Vieira exceeded the annual exclusion • No gift returns were filed • Vieira was their tax preparer and financial advisor! Gifting of funds to vieira

36. The Mooneys left their assets to their surviving children and grandchildren They did NOT name Vieira as a beneficiary They did NOT change their Trusts or Wills at any time to name Vieira as a beneficiary When Barbara Mooney passed away, her estate was left to her children and grandchildren Mooney estate planning

37. Her primary care physician was Dr. Noyes-Duguay from 1997 through April 2001 • Nothing in her file indicating any mental impairment • August 2000 is when the Mooneys meet with their attorney and sign Wills and Trusts • February 2002 she sees new doctor, with Vieira at her side – Dr. Petteruti • By July 2002, Barbara has “age associated memory loss” • By January 2003, easy for Barbara to be victimized by scammers • June 2003, observes that Barbara and Jim (Vieira) have a “strange and unique” relationship • December 2004, progressive form of dementia Barbara mooney’s mental state

38. Review and analysis of bank and brokerage records

39. usaa

40. usaa

41. Navy federal credit union

42. Chartway federal credit union

43. Chartway federal credit union

44. Merrill lynch

45. From 6/28/2002 through 6/7/2005 71 withdrawals were made by Vieira The first withdrawal was for $30,000, in the form of a cashier’s check, which was deposited into the Chartway FCU account of Denise Jallow 70 withdrawals for $5000 were systematically made throughout the 3 years Total funds to Vieira $372,500 The washington trust company

47. FLOW OF FUNDS Merrill Lynch account of Daniel and Barbara Mooney USAA account of Daniel Mooney The Washington Trust Company Checking Account of Daniel and Barbara Mooney USAA account of Barbara Mooney $416,171.05 $308,693.45 $371,340.34 Navy Federal Credit Union account of Daniel and Barbara Mooney $787,511.39 The Washington Trust Company Savings account of Barbara Mooney and James Vieira $34,078.60 $372,500 $344,947.04 Checks payable to James E. Vieira Withdrawals made by James E. Vieira Chartway Federal Credit Union Account of Denise Jallow (daughter of James E. Vieira) Total Dollars to James E. Vieira $751,535.64

49. Ri division of taxation – vieira returns