Chapter 5 - The first transfer

I owned forty-one percent of Mercer Commercial Group, a private property-management and logistics company founded by my father.
Audrey owned twelve percent.
Lenora owned twenty-four percent.
The remaining shares belonged to two longtime partners and an employee ownership pool.
Lenora had served as board chair for nine years.
I was chief executive.
Our company paid salaries.
Dividends.
Bonuses.
And maintained an executive family-benefit program created decades earlier when my father wanted senior officers to relocate frequently without destabilizing their children.
The program could reimburse eligible executives for:
Dependent health costs.
Education during relocation.
Special tutoring.
Emergency childcare.
Certain travel connected to dependent medical care.
It was not a trust.
Not inheritance.
Not an unlimited family bank.
Claims required:
A current dependent ID.
Receipts.
Relationship certification.
Approval.
After Oliver died, his dependent profile should have been closed.
I assumed it had been.
Three days after the hospital incident, our controller Nina Palmer called me.
“You asked me to search for anything still carrying Oliver’s name.”
“Yes.”
“There is an active internal dependent code.”
I sat up.
“What?”
“OM-117.”
“That should be closed.”
“It shows continuation status.”
“What does that mean?”
“I don’t know. That designation isn’t standard.”
“Payments?”
“Yes.”
“How much?”
Silence.
“Nina.”
“Three years of records total just over three hundred thousand dollars.”
My mouth went dry.
“To whom?”
“Reimbursements route through a family-payee account associated with Audrey Hale.”
My sister.
I called Audrey.
She answered on the second ring.
I asked:
May you like
“Why is Oliver’s name on payments going to your household?”
She stopped breathing.