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HomeMy WebLinkAbout02-02-07 ~ 53ln (.~35 ,<gq IN RE: ESTATE OF CHARLES E. RABENSTINE DECEASED IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-05-0277 FIRST AND FINAL ACCOUNT OF DONNA J. HOUSER EXECUTOR OF THE ESTATE OF CHARLES E. RABENSTINE LATE OF SOUTH MIDDLETON TOWNSHIP,CUMBERLAND COUNTY, PENNSYLVANIA Date of death: Letters Granted: Advertisement of Letters: The Sentinal: Cumbo Law Journal: ACCOUNT STATED AS FINAL March 15, 2005 March 24, 2005 March 31, April 7, 14,2005 April 8, 15,22,2005 Purpose of Account: Donna J. Houser offers this account to inform interested parties of the transactions that have occured during this administration. It is important that the Account be carefully examined. Requests for additional information or questions or objections can be discussed with: Taylor P. Andrews, Esq. 78 W. Pomfret St., Carlisle, Pa. 17013. Phone 717-243-0123 C) c;'~ t ....;.~ i'_J PRINCIPAL Receipts Gains/(Losses) from conversions Less Disbursements Balance Before Distributions Distributions to Beneficiaries Principal Balance Remaining SUMMARY & INDEX Paqe No. 2 2 3 $490,505.54 ($17,216.18) ($94,296.21 ) $378,993.15 ($4,092.00) (:~-~) "~7\ ,- '3J --l $374,901.15 INCOME Receipts Less Disbursements Balance Before Distributions Distributions to Beneficiaries Income Balance Remaining 4 4 $45,930.35 ($5,379.00) $40,551.35 $0.00 $40,551.35 COMBINED BALANCE REMAINING $415,452.50 Page 1 -_"! -, rro ,:;:, I f'.:l -0 .....,'.. ~- .r:- -.I 1/31/2007 PRINCIPAL RECEIPTS (Value as of Date of Receipt unless otherwise indicated) Real Estate: Commercial Property at 150 Monarch St., Littlestown, PA received at settlement on May 10, 2006 Tanqible Personal Property: Furnishings and personalty as per appraisal Intanqible Personal Property: Refund of Cottage investment at Cumberland Crossings - rec'd on 10/26/06 PNC account #51-4042-0085 Adams County National Bank - account 2044013 .3040 shares in ACNB Corporation Refund of car insurance Refund on MBNA credit card Refund on long term care insurance Refund of 2004 income tax Refund from telephone co Refund on cancelled casualty insurance Thrivant annuity Total Receipts of Principal ASSET CONVERSIONS Date Asset Sale of undistributed tangible personal property 3192 shares of ACNB Corporation Sale Price Cost Basis $3,009.63 $5,813.00 $63,107.19 $77,520.00 Total Gains/(Losses): Page 2 - Principal Receipts Amount $130,000.00 $9,905.00 $194,607.00 $73,958.90 $1,919.51 $77,520.00 $99.55 $2.62 $300.88 $1,200.00 $24.51 $47.00 $920.57 $490,505.54 Gain/(Loss) ($2,803.37) ($14,412.81) ($17,216.18) PRINCIPAL DISBURSEMENTS $360.00 $1,358.00 $52.53 $5.24 $53.58 $9.80 $1,628.41 $171.96 $205.89 $25.00 $3.28 $95.85 $100.00 $480.00 $300.00 $100.00 $33.84 $2,188.00 $437.65 $507.50 $144.03 $153.25 $150.44 $8,334.65 $70.00 $8,510.43 $68.34 $10.09 $80.92 $28.08 $1,364.00 $151.55 $26.20 $73.25 $62.51 $11.07 $4.95 $106.84 $75.00 $24.03 $35.80 $11.07 $61.89 $1,355.00 $1,340.00 $25.53 $375.00 $403.75 $56.35 $6.92 $28.08 Ibis Appraisal Service Cumberland Crossings West Shore EMS Quest Met-Ed Judy A. Campbell Marilyn J. Basehoar Sprint UGI Nationwide Mutual Fire Insurance Quest Cash (Donna Houser) Graveside service luncheon Cash (Donna Houser) Restock cottage prior to death Register of Wills Probate Will United Methodist Women AseraCare Hospice Chase Visa Gold Links 2 Care Continuing Care Rx Andrews & Johnson West Shore EMS AARP Bankers Life Hoffman-Roth Funeral Home PA Dept of Revenue Cumberland Crossings Continuing Care Rx Bankcard Services Sprint PNC Cumberland Crossings The Sentinel The Sentinel UGI Utilities Med-Ed Andorra Radiology Assoc Continental Insurance Kenneth Houser Yard sale expenses Cumberland Law Journal Sprint Met-Ed Andorra Radiology Assoc UGI Cumberland Crossings Advantage Garage Doors Inc. Met-Ed Dennis Runk CPA Earth Resource Associates, Inc. Hydrologist consult EGI Met-Ed PNC Bank Page 3 - Principal dis. Cumberland Crossing Abeln Law Office Environmental law consult Continental Insurance Gannett Fleming Co Littlestown property Phase I-SEA M. Kenneth Houser Expenses from meeting in Littlestown Commercial Industrial Appraisal Services Register of Wills, Agent PA state inheritance tax Register of Wills inheritance tax filing fee Register of Wills inheritance tax on annuities Gannett Fleming CO LPW inspection, analysis & report Andrews & Johnson Rock Commercial Real Estate - sales commission Notary fees incident to real estate sale Transfer taxes on sale of real estate Final water and sewer bill for Littlestown property net taxes due at settlement Register of Wills - Inheritance tax on Cottage proceeds Pa. Dept of Revenue - income taxes for short year in 2004 Andrews & Johnson Reserve for tax adjustments, final income tax returns, & probate expenses TOTAL DISBURSEMENTS OF PRINCIPAL DISTRIBUTIONS TO BENEFICIARIES Tangible personalty to Donna Houser as per list Tangible personalty to Brian K. Houser as per list Tangible personalty to Michelle R. Maim as per list TOTAL DISTRIBUTION OF PRINCIPAL TO BENEFICIARIES Page 3 - Principal dis. $950.67 $416.25 $4.95 $3,000.00 $53.37 $1,500.00 $11,491.07 $15.00 $3,368.94 $1,800.00 $10,997.70 $10,400.00 $5.00 $1,300.00 $129.93 $204.45 $7,754.33 $139.00 $6,000.00 $3,500.00 $94,296.21 $2,023.27 $1,357.99 $710.74 $4,092.00 INCOME RECEIPTS Rents from Littlestown Pattern works Dividends from Adams County National Bank Interest Total Receipts of Income INCOME DISBURSEMENTS U.S. Treasurey - federal income tax for 2005 Pa Dept of Revenue - state income tax for 2005 Pat Rosendale CPA - tax return preparation Total Disbursements of Income to Beneficiaries Page 4 $35,011.07 $5,320.00 $5,599.28 $45,930.35 $4,355.00 $574.00 $450.00 $5,379.00 1/31/2007 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND Donna J. Houser ,being duly sworn according to law, deposes and says that the Account as stated is true and correct, and that the Grant of Letters and the first complete advertisement thereof occurred more than four (4) months before the filing of the Account. r~p.~ Donna J. Houser Sworn and subsc;dbe9 to before m~ this A day of re..-t;tvt<.r '-I Loo7 , M~ NOTARIAL SEAL SHELLY SEXTON, Notary Public , Carlisle Bora, Cumberland County I My Commi~?~~n Expires.April 26, 2007 Page 5 1/31/2007 INRE: ESTATE OF CHARLES E. RABENSTINE DECEASED IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-05-0277 SCHEDULE OF PROPOSED DISTRIBUTION Combined Balance for Distribution Remaining as Per First and Final Account: Plus value of property already distributed: PER SECOND ITEM OF WILL TO: Brian K. Houser, 10807 Catron Rd., Perry Hall, MD [7%J property already distributed to be distributed from remaining balance $415,452.50 $415,452.50 $4,092.00 $419,544.50 $29,368.12 $1,357.99 TO: Michelle R. Maim, 105 Ellsworth St., Colorado Springs, CO [7%J property already distributed to be distributed from remaining balance $29,368.12 $710.74 TO: Donna J. Houser, Trustee for James Q. Maim - 5% of $419,544.50 TO: Donna J. Houser, Trustee for Charles K. Maim - 5% of $419,544.50 TO: Donna J. Houser, Trustee for Megan H. Maim - 5% of $419,544.50 TO: Donna J. Houser, Carlisle, PA - remaining balance STATEMENT OF REASONS FOR THE PROPOSED DISTRIBUTION The above distribution is proposed in accordance with the Last Will and Testament of Charles E. Rabenstine ;&~-d/~ .~ Donna J. Houser, Exe rix Page 1 $28,010.13 $28,657.38 $20,977.23 $20,977.23 $20,977.23 $295,853.33 $415,452.50 2/1/2007 ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND I, Donna J. Houser, being duly sworn according to law, depose and say that the facts set forth in the Statement of the Reasons for the Proposed Distribution are true and correct. ~dd$2.~~ Donna J. Houser, E utrix NOTARIAL SEAL SHELLY SEXTON, Notary Public Carlisle Boro, Cumberland County My Commission Expires April 26, 2007 Page 2 2/1/2007 DECEDENT'S ESTATE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA ORPHANS' COURT DIVISION ESTATE OF Charles E. Rabenstine , DECEASED No. 21-05-0277 PETITION FOR ADJUDICATION / STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. Rule 6.9 This form may be used in all cases involving the Audit of the Account of a Decedent's Estate. If space is insufficient, riders may be attached. Attach the spouse's election, if any; the papers required under items 8-19 inclusive; and any instrument pertinent to the adjudication. INCLUDE ATTACHMENTS AT THE BACK OF THIS FORM. Name of Counsel: Taylor P. Andrews, Esq. Supreme Court I.D. No.: 15641 Name of Law Firm: Andrews and Johnson Address: 78 W. Pomfret St., Carlisle, P A 17013 Telephone: 717243-0123 Fax: 717243-0061 I f'..) -, ,.- ----1 -"j ---j ~J:';"-i -' I ~- -.l Form DC-O/ rev. 10./3.06 Page 1 of 10 Estate of Charles E. Rabenstine , Deceased 1. Name(s) and address(es) ofPetitioner(s): Name: Donna J. Houser Address: 1314 Georgetown Circle Carlisle, P A 17013 Identify any executors or administrators who have not joined in the Petition for Adjudication and Statement of Proposed Distribution and state reason: Is this the first accounting by this fiduciary? . . . . . . . . . . . . . . . . . . . .. IZI Yes 0 No If not, identify prior accountings, the accounting periods covered, and the date of adjudication of the prior accounting. 2. Decedent died on March 15, 2005 IZI Letters Testamentary or o Letters of Administration were granted to Petitioner(s) on March 24. 2005 Date of Will (if applicable): March 16 2000 , Date(s) ofCodicil(s) (ifapplicable): N/A Date of probate (if different from date Letters granted): Was a bond required? DYes IZI No If yes, state amount: Are proofs of advertising of the grant of Letters attached? ......... 0 Yes IZI No Dates of advertising of the grant of Letters: Cumb LJ: 4/8,15,22/2005 The Sentinel: 3/31/2005,4/7,14/2005 Form OC-OJ rev. 10.13.06 Page 2 of 10 Estate of Charles E. Rabenstine , Deceased 3. Was decedent survived by a spouse? ............................. DYes ~No If yes, name of the surviving spouse: 4. Has the surviving spouse filed to take an elective share? ............. DYes D No (See Section 2201 et seq. of the Probate, Estates and Fiduciaries Code) If yes, date of election: 5. In the case of an intestacy, state the names of the decedent's surviving children or surviving issue of deceased children (ifnone, so state): 6. Did decedent marry after execution of Will orCodicil(s)? ........... DYes ~ No Were any children born to decedent after execution of Will orCodicil(s)? ........................................... DYes ~ No If yes, give names and dates of birth: Name: Date of Birth: 7. If required by the Medical Assistance Estate Recovery Act, 62 P.S. S 1412, was a request for a statement of claim sent to the Department of Public Welfare? . . .. . . . . . . . . . . . . . . . . . . . . . . . . .. ~Yes 0 No Form OC-OJ rev. 10.13.06 Page 3 of 10 Estate of Charles E. Rabenstine , Deceased 8. Written notice of the Audit as required by Pa. a.c. Rules 6.3, 6.7 and 6.8 has been or will be given to all parties in interest listed in item 9 below, all unpaid creditors and all claimants listed in item 10 below. In addition, notice of any questions requiring Adjudication as discussed in item 14 below has been or will be given to all persons affected thereby. A. If Notice has been given, attach a copy of the Notice as well as a list of the names and addresses ofthe parties receiving such Notice. B. If Notice is yet to be given, a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice shall be submitted at the Audit together with a statement executed by a Petitioner or counsel certifying that such notice has been given. C. If any person entitled to Notice is notsuijuris (e.g., minors or incapacitated persons), Notice of the Audit has been or will be given to the appropriate representative on such party's behalf as required by Pa. a.c. Rule 5.2. D. If any charitable interest is involved, Notice of the Audit has been or will also be given to the Attorney General as required under Pa. a.c. Rule 5.5. In addition, the Attorney General's clearance certificate (or proof of service of Notice and a copy of such Notice) must be submitted herewith or at the Audit. 9. List all parties (charitable and non-charitable) of whom Petitioner(s) has/have notice or knowledge, having or claiming any interest in the estate as beneficiaries under the Will or Codicil(s) or as intestate heirs if there is a complete or partial intestacy: A. State each party's relationship to the decedent and the nature of each party's interest( s): Name and Address of Each Party in Interest Relationship and Comments, if any Interest Brian K. Houser 10807 Catron Rd. Perry Hall, MD 21128-8956 Grandson 7% of Estate Michelle R. Maim 105 Ellsworth St. Colorado Springs, ca 80906 Granddaughter 7% of Estate Form DC-OI rev. 10.13.06 Page 4 of 10 Estate of Charles E. Rabenstine , Deceased Name and Address of Each Party in Interest Relationship and Comments, if anv Interest Donna J. Houser, Trustee for James Q. Maim Charles K. Maim Megan H. Maim Greatgrandchildren each receives a 5% share of the estate in Trust all reside with Michelle R. Maim Donna J. Houser 1314 Georgetown Circle Carlisle, P A 17013 Daughter Residue of the estate B. Identify each party who is not sui juris (e.g., minors or incapacitated persons). For each such party, give date of birth, the name of each Guardian and how each Guardian was appointed. If no Guardian has been appointed, identify the next of kin of such party, giving the name, address and relationship of each. James Q. Maim, dob: 2-25-1996 Charles K. Maim, dob: 4-24-1998 Megan H. Maim, dob: 5-23-1993 C. State why a Petition for Guardian/Trustee Ad Litem has or has not been filed for this Audit (see Pa. o.c. Rule 12.4). The interests of each of the above named minors is adequately protected by her mother, Michelle R. Maim as natural guardian, and by Donna J. Houser [grandmother to each] as Trustee D. If distribution is to be made to the personal representative of a deceased party, state date of death, date and place of grant of Letters and type of Letters granted. Form OC-Ol rev. 10.13.06 Page 5 of 10 Estate of Charles E. Rabenstine , Deceased 10. Other than the claim for the family exemption, list the names of all known claimants and the amount of their claims and state whether each claim is admitted. Name and Address of Each Claimant Amount of Claim Claim Will Claim Admitted? Be Paid In Full? Pa Dept of Revenue for interest on $474.07 DYes ~Yes Inheritance Tax - this is subject to a 121 No DNo Protest filed with the Dept of Revenue. DYes DYes DNo DNo DYes DYes DNo DNo DYes DYes DNo DNo Ifthe estate is insolvent, attach a schedule setting forth the order of preference under 20 Pa.C.S. ~ 3392 and the proposed payments. Was family exemption allowed? DYes DYes DNo 11. Was family exemption claimed? ~No Family exemption claimant's name and relationship: Name: Relationship: Form OC-OI rev. 10./3.06 Page 6 ofl 0 Estate of Charles E. Rabenstine , Deceased 12. The amount of Pennsylvania Transfer Inheritance Tax and additional Pennsylvania Estate Tax paid, the date(s) ofpayment(s), and the interest(s) upon which paid, are as follows: Date Payment Interest 12-15-2005 11,491.07 0 12-15-2005 3,368.94 0 11-3-2006 7,754.33 0 13. On the date of death, was the decedent a fiduciary (personal representative, trustee, guardian, agent under power ofartorney) or surety on the bond ofa fiduciary? . . . . . . . . . . . . . . . . . . . DYes I2J No If yes, provide the name of the estate, indicate whether an account has been filed and confirmed absolutely and all awards performed, or, in the alternative, how the decedent's estate will be discharged for the decedent's fiduciary administration of the estate. 14. A. Describe in detail any questions requiring adjudication and state the position of the Petitioner(s) as to each question: None B. Has notice of the question requiring adjudication been given to the parties identified in Paragraph 9 above? .................. DYes 0 No 15. IfPetitioner(s) has/have knowledge that a share has been assigned, renounced, disclaimed or attached, provide a copy of the assignment, renunciation, disclaimer or attachment, together with any relevant supporting documentation. Form OC-01 rev. 10.13.06 Page 7 of 10 Estate of Charles E. Rabenstine , Deceased 16. Had the decedent been adjudicated an incapacitated person? . . . . . . . . . . D Yes IZJ No If yes, attach a copy of the Order if available; otherwise state the Court, term, number, date, and name of Hearing Judge. 17. A. List or attach a separate list of additional receipts and disbursements since the closing date of the Account. B. Has notice of the additional receipts and disbursements been given to the parties identified in Paragraph 9 above? ............. D Yes D No 18. If a reserve is requested, state amount and purpose. Amount: 3,500.00 Purpose.. To pay the interest that is claimed due by the Pa Dept of Revenue on the Inheritance Tax Return [protest is pending]; to pay for final income tax return preparation and any income taxes that may be due; to pay probate expenses. If a reserve is requested for counsel fees, has notice of the amount of fees to be paid from the reserve been given to the parties in interest? ........................................ DYes DNo If so, attach a copy of the notice. 19. Is the Court being asked to direct the filing of a Schedule of Distribution? IZJYes DNo As to real estate only? ........................................ DYes DNo Form OC-OJ rev. JO.13.06 Page 8 of 1 0 Estate of Charles E. Rabenstine , Deceased Wherefore, your Petitioner(s) ask(s) that distribution be awarded to the parties entitled and suggest(s) that the distributive shares of income and principal (residuary shares being stated in proportions, not amounts) are as follows: A. Income: Proposed Distributee(s) Amount/Proportion See schedule of proposed distribution filed herewith. B. Principal: Proposed Distributee(s) Amount/Proportion See schedule of proposed distribution filed herewith. Submitted By: (All petitioners must sign. Add additional lines ifnecessary): ~2D~~ Name of Petitioner: Form OC-OJ rev. JO.13.06 Page 9 of 10 Estate of Charles E. Rabenstine , Deceased Verification of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies · [that ,..;'r, ~ e. ofthe above-named name of corporation E sf-;; e... IS title fxe€.., If t x.. and) that the facts set forth in the foregoing Petition for Adjudication I Statement of Proposed Distribution which are within the personal knowledge of the Petitioner are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be true; and that any false statements herein are made subject to the penalties of 18 Pa. C.S. S 4904 (relating to unsworn falsification to authorities). ~-~.~/ Signature ofP Itioner * Corporate petitioners must complete bracketed information. Certification of Counsel The undersigned counsel hereby certifies that the foregoing Petition for Adjudication! Statement of Proposed Distribution is a true and accurate reproduction of the form Petition authorized by the Supreme Court, and that no changes to the form have been made beyond the responses herein. er Form DC-OJ rev. 10.13.06 Page 10 of 10 INRE: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF Charles E. Rabenstine DECEASED ORPHANS' COURT DIVISION NO. 21-05-0277 NOTICE OF FILING ACCOUNT AND SCHF,DlTT ,F, OF PROPOSF,D DTSTRTRlTTTON NOTICE IS HEREBY GIVEN that Donna J. Houser, Executrix of the Last Will and Testament of Charles E. Rabenstine, Deceased, has this date filed the First and Final Account and Schedule of Proposed Distribution in the above-captioned Estate in the Office of the Register of Wills in and for Cumberland County, Pennsylvania, where the same are filed as public records and may be inspected. Enclosed herewith is a copy of the Schedule of Proposed Distribution as filed. YOU ARE FURTHER NOTIFIED that any exceptions or objections to said Account or Schedule must be filed in writing at the Office of the Register of Wills aforesaid prior to the confirmation of said Account, scheduled as set forth below. UNLESS written exceptions or objections are filed prior thereto, said Account and Schedule will be presented to the above-captioned Court in Courtroom No. 1 of the Cumberland County Courthouse, Carlisle, Pennsylvania, at 9:30 o'clock A.M. prevailing time, on Tuesday, March 6, 2007, at which time said Account will be confirmed and distribution ordered in accordance with the Schedule of Proposed Distribution. Date of Notice: 2 :/-~ 7 By: Taylor P. Andrews, Esq. Attorney for the Estate of Charles E. Rabenstine TO: Donna J. Houser 1314 Georgetown Circle Carlisle, PA 17013 Brian Kent Houser 10807 Catron Road Perry Hall, MD 21128-8956 Michelle Renee Maim 105 Ellsworth Street Colorado Springs, CO 80906 Megan Houser Maim, James Quinton Maim and Charles Kirland Maim c/o Michelle Renee Maim 105 Ellsworth Street Colorado Springs, CO 80906 IN RE: ESTATE OF CHARLES E. RABENSTINE DECEASED IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-05-0277 SCHEDULE OF PROPOSED DISTRIBUTION $415,452.50 $415,452.50 Combined Balance for Distribution Remaining as Per First and Final Account: Plus value of property already distributed: $4,092.00 $419,544.50 PER SECOND ITEM OF WILL TO: Brian K. Houser, 10807 Catron Rd., Perry Hall, MD [7%] property already distributed to be distributed from remaining balance $29,368.12 $1,357.99 TO: Michelle R. Maim, 105 Ellsworth St., Colorado Springs, CO [7%] property already distributed to be distributed from remaining balance $29,368.12 $710.74 TO: Donna J. Houser, Trustee for James Q. Maim - 5% of $419,544.50 TO: Donna J. Houser, Trustee for Charles K. Maim - 5% of $419,544.50 TO: Donna J. Houser, Trustee for Megan H. Maim - 5% of $419,544.50 TO: Donna J. Houser, Carlisle, PA - remaining balance STATEMENT OF REASONS FOR THE PROPOSED DISTRIBUTION The above distribution is proposed in accordance with the Last Will and Testament of Charles E. Rabenstine ~.---"'~.~ Donna J. Houser, ecutnx Page 1 $28,010.13 $28,657.38 $20,977.23 $20,977.23 $20,977.23 $295,853.33 $415,452.50 2/1/2007