HomeMy WebLinkAbout96-01014
PETITION I,'on IJIWUATE IInll GUANT OF LETnms
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To:
H.IM" of .....JL_ w i tll~! lcL_y'ilr.n<:Ll.l u_ .-
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____.----.------.-. ..u_ . Ilej!illcl Ill' WiI" I'm Ihe
/Jton'lI.ll.tI. COUIIII.' of _S;I!mberJil!t~L_ iu the
SodllIS,.,.",it)' No. 7 f'i-=-r2 -7T~ 6 .u___ Comm(lllwcIIIII~-llf I'ell",yll'allia
The petilioll or the ulllle"ij!IIed tespectfully leple,ell's Ihal:
Your pelitiollerW. who "/lice IH YCI'" or age or ohler all the e~ccu,-O.I:______ IIamed
ill the ""I will of lhe IIhove decedelll, dated _y",ptem~!,_ 20 . ' 19~
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(\1111" 1C'1c\01Il1 drCIlIII\liUl(l'!I. (,.t, Icnundalitlll, dl.'illh llf ('\('~'Illm. ('11.:,)
Deeelldelll was domiciled at dealh in Cumber lilnd COIlI1ty, I'ennsylvllllia, wilh
h is last family or prindpal residence a! 30 W. I,auer Lane , Camp 111.11, 1'1\
lIlampden Town Eib.t p)
(li"l Mll'CI, numher and mundlli1IiI)')
Decendelll, then 80 _ years of aRe, died November 26 ,1996,
at rJ/J,2ii.:/(tlr J?t. t_.t2:l (1-Ic.K.-PI7,,'/../ .
Except "IS follows, decedent did 1101 marry, was nOl'divorced and did not hal'e a child born or adopted
after exeeulion of the will offereu for probate; was nOlthe victim or a killing and was never adjudicated
incompelent:
Decendent al death owned property wilh estimaled values (IS follows:
(If domiciled inl'a.) All personal property
(If not domiciled in Pa.) Personal property in Pennsylvania
(If not domiciled in Pa.) Personal property ill CoulllY
Value of real estale in PcnnSl'!I'ania
siluated as follows: one' (1) tract of land held as
entireties - not taxable
600,000.00
$
$
$
$
tenants
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by the
WHEREFORE, petilionerW respectfnlly request(s) the probme or the last will ~1\$1l~1f6)
presellled herewith amI the gllllll of 1e1lers._tes_tmnentilXY--
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No. 21-96-1011,
Estate of G. Winfield Yarnall
, Deceased
DECUEE Ol~ puOnA TE AND GUANT Ol~ LETTEUS
AND NOW December 9th 19li-, in consideration of the petition on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED Ihat the instrul11ent(J) dated September 20 , 1994
described (herein be admitted to pTobate and filed of rccoTd as (he last will of G. win f i " 1 rl
Yarnall
and Letters Testamentarv
are hereby granted to William D. Boswell
_A________
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J:cfhh.:r or Wills L.fJt'- V
FEES
P b L E $ 375.00
ro ate, etters, te... .. . .. . .
Short Certificates( 1y.......... $ 30.00
ROQlIIOOa<k1Io EX:r.RA. PAGES... $ ? 1 .00
JCP $ ~.oo
TOTAL _ $ 431.00
Filed . .IlIlCt:t1I!J;:!t. .Q~,. .l.~\lf>. . .. . .. .. . . . .
Jeffrey R. Bo~well, Esq.
ID ~25444
^ TIORNEY (Sup. c.. 1.0. No.)
P.O. Box 741
Harrisburq. PA 17108-0741
.~DORESS
717-236-9377
PHONE
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CALLED EXECUTOR 12-10-1996
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LAST WILL AND TESTAMENT
OF
G. WINFIELD Y ARNAI.L
I, G. WINFIELD Y ARNALL, of the Township of Hampden, County of Cumberland
and Commonwealth of Pennsylvania, being of sound and disposing mind and memory, and
not acting under undue influence of any person whomsoever, do make, publish and declare
this Instrument to be my Las1 Will and Testament, in manner and form following:
FIRST: I hereby expressly revoke all Wills, Codicils and testamentary writings or
whatsoever kind and nature heretofore made by me.
SECOND: I hereby direct my Executor, or his successor, hereinafter named, to pay
all my just debts, expenses of administra1ion and funeral expenses ou1 of my estate as soon
as is practicable after my decease.
THIRD: On May 3. 1985. I entered in10 an Antenuptial Agreement with
MARGARET R. PERSUN and subsequently the marriage relationship referred to in said
agreement between myself and MARGARET R. PERSUN was entered into on May 4,
1985. The agreemen1 of May 3, 1985, sets forth the distribution pattern of those assets
which I and my present wife each owned of both real and personal properly, tangible and
intangible, prior to the institution of our marriage relationship, as weli as the pattern of
distribution of property subsequently acquired by each of us, both individually and jointly.
I do hereby direc1 that the terms and conditions of the Antenuptial Agreement be adhered
to in the distribution of my estate as it relates to my individual estate, as well as any
property which may be in the joint names of myself and my present wife, whether it be as
tenants in common, join1 tenants with the right of survivorship or tenants by 1he entirely,
that I may possess at the time of my decease. The provisions of said Antenuptial
Agreement, however, shall not apply to, nor be affected by, this my Last WI11 and Testament
as to my if1terest in recently acquired real property owneo by me and my Wile,
MARGARET R. YARNALL, located at 30 W. Lauer Lane, Hampden Township (Camp
Hill), Cumberland County, Pennsylvania, as my wife and I have provided for distribution of
such real properly in a certain Revised Agreement, dated May 17, 1994, which agreement
is incorporated herein by reference and made a part hereof as if fully set for1h herein, and
the provisions of such agreement shall apply to said real property and be followed by my
Executor, or his successor, in the administration of my estate.
FOURTH: As to my automobiles, tangible personal property, articles of personal
use and adornment, household articles, and furniture and equipment used by me in my
profession, these shali be subject to a list that I will prepare and append to this Last Will
snd Tes1ament to become a part thereof. The list shall designate the various articles and
who shall receive the same. Said list shall be signed and dated by me at the time I prepare
the same, and such shall serve as a codicil to this my Last Will and Testament. In the event
there remains any personal property of a nature mentioned above which is not assigned to
a beneficiary, such article shall become a part of my general estate and shall be sold by my
Executor or his successor at a public Dr private sale. However, my Executor may sell any
articles of that category to either my wife Dr any of my children at the appraised value prior
to public or private sale.
FIFTH: In the event that at the time of my decease my individual estate for
distribution as a residuary estate, as hereinafter provided, is of a value in excess of One
Hundred Thousand ($100,000.00) Dollars, I give and bequeath the sum of One Thousand
($1000.00) Dollars to ZION LUTHERAN CHURCH, Fourth and Market Streets,
Harrisburg, Pennsylvania and the sum of One Thousand ($1000.00) Dollars to the CAPITAL
AREA HEALTH FOUNDATION (Harrisburg Hospital), Harrisburg, Pennsylvania.
SIXTH: All the rest, residue and remainder of my property, real, personal and
mixed, of which I may die seized or posse:lsed, or over which I may have power of
testamentary disposition, of whatsoever kind and wheresoever situate, I give, devise and
bequeath unto my Trustee, or its successor, hereinafter named, IN TRUST,
NEVERTHELESS, for the following uses and purposes:
(a) All such money and property constituting my said residuary estate and all
income therefrom shall be held, used, applied, disbursed and distributed in the manner and
form as more particularly set forth for and to my wife, MARGARET R. YARNALL.
(b) My Trustee shall pay in quarterly or other installments, or in such alternative
installments which shall be designated by my wife, the beneficiary, in writing to my Trustee,
but In either case at least annually, all of the income of my residuary estate in trust to my
said wife or for her benefit.
(c) Upon the decease of my said wife, my Trustee shall pay to the personal
representative of my wife's estate all of the income remaining in this trust to the date of my
wife's decease, and, thereafter, shall pay the principal of this trust in the manner hereinaf1er
set forth.
(d) My Trustee shall hold all of the principal and all of the income of the money
and the property coming into its hands under the terms of this trust free and clear of all
debts, contracts, engagements, alienations and anticipations of my said trust beneficiary.
(e) My Trustee shall be vested with reasonable discretionary powers. In all
matters no1 otherwise herein specifically provided, my Trustee shall exercise its sound
judgment and discretion in the performance of its duties hereunder. My Trustee shall not
be liable for any error in judgment provided 1hat such error is hones11y made.
2
(I) I give and grant unto my Trustee, and Its successor, the following powers,
which shall be construed broadly and which may be exercised by it as In its discretion it
deems advisable, in addition to and not in limitation of Its common law and statutory
powers:
(I) To allot, assign, care for, collect, contract with respect to, convey, convert,
deal with, dispose of, enter into, exchange, hold, improve, invest, lease, manage, mortgage,
grant and exercise options with respect to, take possession of, pledge, receive, release,
repair, sell, sue for and in general to do any and every act and thing and to enter into and
carry out any and every agreement with respect to the property included in any trust created
in this Will, which it could if it were the absolute owners thereof, without being limited in
any way by the specific grants of power hereinafter made.
(2) To retain for such time as in their judgment may seem advisable all or
any part of my property as assets which at any time shall constitute a part of the trusts
herein provided for.
(3) To sell or exchange, ei1her privately or at public sale and without prior
approval of any court, at such time or times and at such price or price, and on such terms
and condi1ions as my Trustee may consider advisable, all or any part of 1he trust property,
real, personal or mixed, and to execute, verify, acknowledge and deliver all deeds, bills of
sale, Dr other documents which may be necessary or proper in the exercise of such powers
without liability on the purchaser or purchasers to look to the application of the purchase
price.
(4) To manage any real property held by it in such manner as it may
determine, including authority to alter, repair, maintain or improve such property as
hereinafter set forth, to mor1gage such properly on such amount, on such conditions and at
such rates of interest as it shall deem advisable; to abandon such property, to adjust
boundaries, to erect or demolish buildings thereon,lo conver1 for a different use, to dedicate
for public use without compensation, to grant easements and rightso{)f-way, to waive payment
for property taken by right of eminent domain and to claim and negotiate for payment for
property, to enter into party-wall contracts, to protect out of the general funds of the trusts
heret'n ~re~tec! to t'n"ltrn "r "A..l'An' ,hlA nn"'" nh~rnp 'hD ,.".\ "r anv ..nt)'''n tqkpn \,nth
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regard to any such properly to principal or income as it may determine. To make all
ordinary repairs, alterations or improvements against the principal of the trust herein
created of which the property being repaired, altered or improved forms a part.
(5) To lease any real estate subject 10 the trust herein created for such term
or terms, and for such rental or rentals and under such covenants and agreements as may,
in the discretion of my Trustee, be considered for the best interest of the trust estates. My
Trustee shall recognize existing leases, but still have the power to agree to modification of,
or amendment to, the terms of existing leases or to extensions or renewal thereof. My
Trustee shall have the authority to acquire by purchase, gift or otherwise, and to resell,
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receive, hold, manage and control real estate and other Interest therein, subject to the trusts,
and do al1thlngs necessary Dr proper in the performance of such functions.
(6) To Invest, and from time to time to reinvest, to acquire and to retain
temporarily or permanently the trust received or held by it In cash or In kind of personal
or real property similar to the personal property received by it of a quality of AAA or AA,
with a consideration to retain the personal property (investment securities) belonging to me
at the time of my decease, unless in its discretion my Trustee deems that retention of such
securities is not advisable, i1 being my intention to give my Trustee power to actin such
manner as it will believe to be for the best interest of the trust created hereby. I hereby
direct that my Trustee may, in addition to al1 the powers of investment herein given,
maintain in my trust estate securities of the corporate fiduciary, in any amount which my
said Trustee within its discretion deems proper.
(7) To pay income tax on gains from the sale or other conversion of capital
assets out of the proceeds thereof.
(8) To amortize, accelerate payment of, reduce. extend, modify, settle or
liquidate any lien, encumbrance, mortgage or other charge against any real estate or other
property which may be subject to these trusts. My Trustee shal1 specifically keep and
perform all of the covenants, terms and conditions of any existing mortgage or mortgages
upon said real estate, on the part of the mortgagor required to be kept and performed and
shall have full power and authority, with the consent of the mortgagee or mortgagees, to
refund, replace, extend or otherwise amend the same, and to anticipate and accelerate any
periodical payments therein required.
(9) To subscribe for stock al10tments and exercise all rights and privileges
pertaining to securities which are available to the owner thereof.
(10) To receive or make distribution of any trust herein created, either in
money or in kind, or partly in money and partly in kind. The judgment of my Trustee as
to what shall constitute an equitable distribution or appor1ionment shall be binding and
conclusive upon the beneficiaries hereof. Nothing herein contained, however, shall empower
my Trustee to make distrihution hrfore the time (lr times specified herein.
(11) To pay, collect, compromise, sue for or contest any claim or other
matter, directly or indirectly affecting the trusts.
(12) To employ counsel, auditors, accountants, appraisers, engineers, and
other persons, professional or otherwise, as may be necessary for the proper administration
of the trusts. and to pay their compensation from trust funds.
(13) To borrow money and security therefor, to execute bonds and mortgages
containing warrants of attorney, to confess judgment and to pledge personal property.
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(14) To incorpornte uny unincorpornted business received from my estate.
(IS) To curry on and conduct uny business enterprise in which I may be
engaged at my death.
(g) If my wife, MARGARET R. YARNALL, shall survive me, upon her decease,
or should she predecease me, I hereby give, devise and bequeath my residuary estate, free
of any 1rus1that may have been created, unto my children, G. WINFIELD Y ARNALL,JR.,
THOMAS P. YARNALL, ELIZABETH M. JUR Y and MELISSA A. SCHRECK, in equal
shares In fee simple, share and share alike, per stirpes and not per capita.
SEVENTH: I direct that all estate, inheritance, transfer, legacy or succession taxes,
or death duties, which may be assessed or imposed of, wheresoever situate, whether or not
passing under this my Last Will and Testament, including the taxable value of all policies
of insurance on my life and all transfers, powers, rights or interests includible in my estate
for the purpose of such taxes and duties, shall be paid out of my general estate as an
expense of administration, and without apportionment, and shall not be prorated or charged
against any of the gifls in this Will or against any property not passing under this Will. In
the absolu1e discretion of my Executor he may pay such taxes immediately or may postpone
the payment of the taxes on future or remainder interests until the time possession accrues
to the beneficiary or beneficiaries named herein. My Executor may, in his discretion,
arrange for extension of time for the payment of said estate and inheritance taxes, and any
interest andlor penalty incurred on any such taxes, whether or not resulting from such
extensions or postponements, shall be borne by my estate as an expense of administration.
EIGHTH: The rights, titles, benefits, interests and estates of any beneficiary
hereunder, including beneficiaries under the trusts herein created, shall not be subject to the
rights or claims of his or her creditors nor subject nor liable to any process of law or court,
and all of the income, principal or other benefits from or under any trust herein created,
shall be payable, and deliverable only, wholly, exclusively and personally to the designated
beneficiaries hereunder at the time the designated beneficiaries are entitled to take the
same under the terms of this instrument.
NINTH: I hereby direct that my Executor shall not be required to give bond or
other security required by law or otherwise for the faithful performance of his dU1ies as
Executor.
TENTH: I hereby give unto my Executor, or his successor, and to my Trustee the
fullest power and authority in all matters or questions pertaining to the administration of
my estate and trust, executing the provisions of this my Last Will and Testament, including,
but not limited to, the power and authority to determine all doubtful questions which may
arise in the construction of this my Last Will and Testament, and the trust hereunder; I
further hereby authorize and empower my Executor, or his successor, pending settlement
of my estate, to sell, convey, mortgage, lease, exchange, encumber or otherwise dispose of
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any and all of the property, relll, personlll or mixed lit IIny time belonging to my estate,
either at public or private sale, without prior IIpprovlIl of IIny court, IInd lit such times IInd
for such price or prlccs and In any such cllse upon such terms liS he mllY think best in his
discretion, and I authorize and empower my snid Executor to execute, ncknowledge nnd
deliver to the purchascrs, grnntees, mortgngees, vcndees, ussignees or other persons, such
contracts, deeds, mortgages, bl\1s of sale, nnd 1111 other instruments of writing necessary or
proper without obligation upon the latter to see to the proper appllclltion of the proceeds.
He shall also have the power to compromise or otherwise settle or adjust any and all claims,
charges, debts and demands whatsoever against, or in favor of my estate as fully as I could
do if living. He shall further be empowered to carry on and conduct any business enterprise
which I may be engaged in at my death, to retain any assets, including stocks or securities
which I may own at the time of my death, pending settlement of my estate, without regard
as to whether or not such assets or securities are legal investments for fiduciaries, and may
make distribution in kind to my Trustee. Pending settlement of my estate, he shall also
have the authority in his discretion to conver'.. sell, exchange or dispose of such assets and
securities either for cash or for terms satisfactory to him and to acquire Olher assets without
limitation to securities or investments as may be declared legal for investment of trust funds.
He shall further be empowered to borrow money, and to pledge assets of my estate as
security therefor, for the purpose of paying taxes which may be levied upon or payable by
my estate in accordance with this Will and in the event that funds in the hands of my
Executor, or his successor, shall be insufficient to pay such taxes, and if, in the opinion of
my Executor, or his successor, it appears that conversion of securities and other assets, real
and personal, would then be made at a sacrifice.
ELEVENTH: I hereby nominate, constitute and appoint WILLIAM D. BOSWELL
to be Executor of this my Last Will and Testament. In the event the said WILLIAM D.
BOSWELL renounces this office, refuses this appointment, predeceases me, or for any other
reason is unable to serve, then and in that event, I do hereby nominate, constitute and
appoint JEFFREY R. BOSWELL as successor Executor of this my Last Will and Testament
and to have all the rights, privileges and duties conferred and created by reason of said
appointment. In the event that both WILLIAM D. BOSWELL and JEFFREY R.
BOSWELL are for any reason unable to serve as Executor, I hereby nominate, constitute
and appoint DAUPHIN DEPOSIT BANK AND TRUST COMPANY, Harrisburg,
Pennsylvania, to be the succe~sor Executor of this my Last Will and Testament and to have
al1 of the rights, privileges and duties conferred and created by reason of said appointment.
Likewise, I hereby nominate, constitute and appoint the said DAUPHIN DEPOSIT BANK
AND TRUST COMPANY to be Trustee under this my Last Will and Testament as
established in article SEVENTH thereof. In the event the said DAUPHIN DEPOSIT
BANK AND TRUST COMPANY shall consolidate Dr merge with another corporation of
fiduciary character and having the power to act as Executor and Trustee, including a
national bank in this state having the proper permit to act as Executor and Trustee, then
I nominate, constitute and appoint such successor corporation Dr bank as the successor
Executor of and the corporate Trustee under this my Last Wl\1 and Testament, and I direct
that it shall have al1 of the rights, powers and privileges conferred hereinabove upon the said
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DAUPHIN DEPOSIT BANK AND TRUST COMPANY. both In the capacity of successor
Executor of and corporate Trustee of this my Last Will and Testament.
of
IN WlTNESS WHEREOF. I have hereunto set my hand and seal this :10(
.J~i;t,"tf". . 1994.
day
//9r;'rf.d{ ~',f".I4tSEAL)
- O. Win Id Yar all
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COMMONWEALTH OF PENNSYLVANIA )
) ss:
COUNTY OF DAUPHIN )
We, G. WINFIELD YARNALL, and Connie L. Hardv and
Diane E. Grissinqer , the Testator and thc witnesses, respectively, whose
names are signed to the attached or foregoing instrument, being first duly sworn, do hereby
declare to the undersigned authority that the Testator signed and executed the Instrument
as his Last WII1 and Testament and that he signed willingly (or wll1ingly directed another
to sign for him), and that he executed it as his free and voluntary act for the purposes
therein expressed, and that each of the wi~:lesses. In the presence and hearing of the
Testator, signed the WlII as witness and to the best of our knowledge the Testator was at
that time 18 years of age or older, of sound mind, and under no constraint or undue
influence.
Witness
J.f'/~ e. JMa~ju/
Witness
Subscribed, sworn to, and acknowledged before me by G. WINFIELD YARNALL,
the Testator and subscribed and sworn to before me by Connie L. Hardv
and Diane E. Gri 55; nQPr ,witnesses, this 20th day of September
1994.
__,;:S~~ot-A f. ~.h~"'1 -
Notary t'ub ic
My commission expires: 12/13 / 9 4
II01AHI"'. SEAL .
SARAH L API'I.l\l'I. NoW! P~~hc4
My Ctl"lmIS~IC'\ (J?\r~" Dec. U. \:J9
Hani~,bu~t. PA U~L'~lln Ctunly
8
CERTIFICA'I'ION OF NO'I:!~g UNDER RUI,E 5.6 ( a ).
Name of Decedent:
G. Winfield Yarnall
Date of Death:
November 26, 1996
Will No.
01014-1996
Admin. No.
To the Register:
I certify that notice of beneficial interest required by
Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to
the following beneficiaries of Lhe above-captioned estate on
12/ /96
~
Address
SEE ATTACHED LIST
Notice has now been given to all persons entitled thereto under
Rule 5.6(a) except NONE
Date: 12/27/96
.-\(. ./ I jc...:.'-~
</~- (A"...jt.......
Signature
Name william D. BoswelL Executor
315 N. Front Street
Address P.O. Box 741
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Harrisburq, PA 17108
Telephone(71~ 236-9377
Capacity: X
Personal Representative
Counsel for personal
representative
Register of Wills of Clllllh~I'I:llId County, Pennsylvania
~(
INVENTORY
Eslalo of
YARN/\LI.. Ii. WINFlEI.I>
No 21.1')l}(,.11I14
alBa known ns
DatlJolDuath 11":!h'II)IJh
. DocoasOtJ
Social Socority No. 717.12.7121,
Jcilley R. lIoswell. Adminislrall"
The Personal Ropresontalive!s) of Ihe abovo Estalo. docoasod. verify Ihattho itoms appoaring in Iho following Invontory
Includo all of Iho personal assots who rever situate and all 01 tho roal oslato locatod in Iho Conllnonwoallh of Ponnsylvania
of said Decodent, Ihallho valualion placod oppositu oach itom of said Invontory reprosonls its fair valuo as of tho dato of tho
Docodont's death, and thai tho Docodonl ownod no roal ostalo oulsido of Iho Commonwoallh of Ponnsytvanla oxcoptlhal
which appoars in a momorandum at tho end of this Invonlory. IfINo verify thallho slatomonls modo in this Invonlory aro Iruo
and corrocl. IfWe undorstand Ihal false stalomonts horoin aro mado subjoclto Iho ponallios of 18 Pa. C. S. Soclion 4904
rolaling to unsworn falsification to authoritios.
....'\ .fJt... g(
~ It BOSWELL
Personal Roproscnllltivc
Signaturo ~Ii!'d.~lt
Jcn4K. Boswell. Administrator D~i~<_rA'
Allornoy:
1.0. No.:
25444
Signature:
Signaturo:
Address:
315 N. Front 51reelll'0 Box 741
Harrisborg. I' A 1710S.0741
Addross: 315 N. Front Street
Harrisburg. I' A 17\ OS.1I74\
Telephone: 717/236.9377
Telephone: 717.23(,.9377
Datod:
Personal Property
AMI' . bOO shares
b.352JS
2.131.50
3.599.61
14.337.011
:-"' d
S:225.00
c....
5.5\9.50
, -
1" 13.050.00
J
14.700.1111
-'
2.lIb2.50
23,025.110
Aclna Life & Casually Company. 89 unils
Aelna. Inc. b.25% . 29 shares
AOlialed Fund. 281 shares
Allegheny I'owcr. 472 shares
AM Eleclric Power. 200 shares
American Eketrie Power Inc. . 133 sharcs
,\merlcan Online. luc. Del. 400 shares
Amereo I'lil. 8.50%. (,00 shares
Amcrican Watcr Works. 100 shares
(Atlach additional sheets if necessary)
Tnlall'ersnna11'rn!lerly and Real Eshlle
S\.075.'llI,.85
.
.
J'"~
IN RE: ESTATE OF
G. WINFIEl.D YARNELL.
deeeused
IN TIlE COURT OF COMMON Pl.EAS
CUMIIElH.AND COUNTY
COMMONWEAl.TII OF PENNSYl.V ANIA
ORPIIANS' COURT DIVISION
NO. )9%-\014
CITATION
TO:
Jefli'ey R. Boswell. Esquire
Boswell. Tintner, Piecolu & Wickersham
315 North Front Street, 1'0 Box 741
Hurrisburg. l' A 17108-074 I
AND NOW, this
duyof
. 2003. YOU ARE HEREBY CITED to
tile un Account of your udministrution of the Estutc of G. Winlield YUfllcll, ineluding ull
receipts, disbursemcnts and distributions of the Estute, und proposing distribution of the Estate to
thc Trust under the Will of G. Winlield YUfllcll. with this Court on or bcfore
2003, ut _.m.. or to show euuse by that sume dute why the requcst sct forth in the "Petition to
Cite Administmtor D.B.N.C.T.A. to Filc an Account of Administrution:' tilcd by Manufueturers
and Trndcrs Trust Company a copy of which Petition is attached. should not be granted.
TI.IIS CITATION is directcd to you pursuant to Order dated
2003, issued by Judge
, sitting in the Orphans' Court
Division of the Court of Common Picas of Cumbcrlund County, Pennsylvania, a copy of which
Order is attached.
Date:
, Clcrk of
thc Orphans' Court Division of the Court of
CommonPlcus of Cumberland County.
I'ennsyl\'unia
11. Despite numerous requests by the Petitioner. the Administrator D.B.N.C.T.A. has
failed to tile an account of his administration of the Estate. or fund the Trust establishcd undcr
Dcccdent's Will.
WHEREFORE. Petitioncr rcspectfully rcqucsts that this Honorablc Court ordcr a Citation
to be issucd pursuant to 20 Pa. C.S.A. *350].1 ]. dircctcd to JclTrey R. Boswcll, as Administrator
D.B.N.C.T.A.. to show causc why hc should not rendcr a full account of his administration of thc
Estatc of G. Winfield Yamcll and proposc distribution of thc Estatc to thc Trust cstablishcd undcr
thc Will ofG. Winficld Yamcll. and such othcr rclicfas this Court shall dccm proper.
By:
Thon as A. Frcnch, Esquirc
Suprcmc CourtlD#39305
Timothy J. Nicman. Esquirc
Suprcme CourtlD#66024
Onc South Markct Square
P. O. Box] ]46
Harrisburg. P A 17] 08-1 ] 46
(717) 233-5731
Allomcys lor Petitioncr
Date: July 22.2003
- 3 -
IN IlE: Eslale ofG. Wjnilield Varnell. deceased
IN TilE COUIlT 01' COMMON PLEAS
OIU'IIANS' COUIlT IJIVISION
CUMBEIlLAND COUNTY. PENNSYLVANIA
NO. 21.1996.1014
CITATION
WE COMMAND. you that laying aside all busiuess and excuses whalsoever. you be and appear in your
proper person before the Honorable Judges of the Court of Common Pleas, Orphaus' Court Division at a
session ofthe said Court there to be held, for the Counly of Cumberland (0 show cause why thai the Clerk
of the 0 hans' Court D'vision shall issue a Citation direcled to Je re Il. Iloswell Es uire to liIe a
Account of his administation of the Estate ofG. Winlield Yarnell. with the Clerk of the Omhans' Court on
or before Aucust 29. 2003. includinc all receinls. disbursements and distributions of the Trust. and
prooosinc distribution of the Estale to the Trust established in the Will ofG. Winlield Yarnell. or to show
cause bv that same date whv said Peition should not be cranled.
Witness my hand an official seal of office at Carlisle, Peunsylvania, this 31 st day of MY.. 2003.
,
~\.'L
Clerk. Orphans' Court Division
Cumberland County, Carlisle. P A
My Commission Expires ou the I" Monday
January. 2006
'/1 f6,(\fILl
~P~f
..
.~
COURT OF COMMON PLEAS m' CUMIIER1.AND COUNTY, PENNSYI.VAN IA
ORPHANS' COURT DIVISION
NO. 21.1996-101~
~:STATE O~' G. WINFIELD YARNALL, D~:O:ASED
---...-- ---------- -...--...--...---------...- ---...
FIRST & FINAL ACCOUNT ACCOU~r OF
JEFFREY R. BOSWEl.L, ADMINISTRATOR DlINCTA
--------------------------------------------------------------------------------
November 26, 1996
Dato oC Death:
December 6, 1996
~Mgmi?,e~ 'I ct,ON96
~~~~rJ6e~016 ,2~S~6 to
November 28. 200~
Date of Executor's Appointment:
8:c~e oP~ i~~r'\x;\~~~8~~g.fr\,p~~q:!c~~rl\PPt.
DaaffiiRfstg~~8tiD~Wc~~ of Letters for
Accounttngi:or the ~erio~:
--------------------------------------------------------------------------------
PurpoSe of Account: JEFFREY R. BOSWELL, ADMINISTRATOR DBNCTA,
ofCers this account to acquaint Interested parties with the transactions that
have occurred during this administration.
It is important that the account be carefully examined. RequestS for
additional information or questions or objections can be discussed with:
J~:FFREY R. I\OSW~:l.L, ESQUIRE
Attorney Identification No. 25/,,,,,
BOSWELL. TINTNER, PICCOI.A
315 N. FRONT STRE~I/PO BOX 7~1
HARRISBURG. PA 17108-07~1
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717/236-9377
1,/,06,803.117
--...------...--
GROSS ESTATE
(Princlpal Receipts + Income Receipts)
.,
"
SUMMARY or ACCOUNT
Estate of C. \llN~'IELIl YARNALl., Ileceused
~'or pedod of 11/26/1 q9f> throui\h 1l2/111/21l1l5
Proposed Distributions
to Boneflclarlos
PRINCIPAL
Receipts:
Per Inventory ~'lled
This Account 1-5
Net Cain (or Loss) on Sales
or Othor Disposition
Less Disbursements:
Debts of Decedent
Funeral Expenses
Administration Expenses
Federal and State Taxes
Fees and Commissions
ramlly Exemption
Balance before Distributions
Distributions to Beneficiaries
Principal Balance on Hand
For Information:
Investments Made
Chani\es In Investment Ho1dln8s
1 NCOME
Receipts:
This Account
Net Cain (or Loss) on Sales
or Other Disposition
Less Disbursements
Balance Before Distribution
DIstributions to Beneficiaries
Income Balance on Hand
Investments Made
Changes In Investment Holdln8s
COMBINED BALANCE ON HAND
PUBU
Currnnl
Vuluu
Flduc lury
Acquisition
Value
..-.-.-
..--...-.........
1l.1l0
0.00
...-----.--------
.--------------
1,086,290.5/,
6-9
11,959.57
.............................. ..
1,098,250.11
10
10
10-12
12
12
13
2,7/,9.88
7,638.00
100,61/,.76
3,063.66
70,882.30
3,500.00
188,""8.60
........................... .... ................................
I', -15
909,801. 51
937,830.56
............................. ...
16-17
(28,029.05)
E~llIBITA
18-20
320,512.93
0.00
------.........--.....-
320,512.93
21
12,/,80.96
......----....------
22-2/,
308,031. 97
335,575.99
....--------....---
25
(27 ,5/,/,.02)
(55,573.07)
---------------
.
A '..
scm:IlULt: ^
Rt:C~: I PTS m' PR I NC I PAL
F1duc Illry
^c'lulal\;lon
Vllluo
............-.
CASH:
11/26/96 COIN COLLECTION - AS PER 1,500.00
RESEARCH WARMAN'S COIN &
CURRENCY
04/15/01 DEPARTMEN1' Qt' TR~:ASURY 2000 96.1,8
10',1 REFUNIl
04/15/02 DEPARTMENT OF TREASURY - 2001 626.70
10111 REFUND
11/26/96 MELLON 8^NK - ACCOUNT 11,998.68
11112-982-5285
11/26/96 MELLON 8^NK - REFUND OF GE 1,75.11.
CAPITAL ASSURANCE
01/27/04 NORTHEAST RESPITORY SERVICES 12.70
MILEAGE REIMBURSEMENT
11/26/96 NORTHEAST RESPIRATORY 76.37
SERVICES, P.C. - WAGES
11/26/96 NORTHEAST RESPIRATORY SERVICES 677.23
P.C. - W^GES
11/26/96 SMITH B^RNEY - MONEY MARKET 23,361. 00
ACCOUNT
11/26/96 VAN KAMPEN MERRITT 1,655.00
.......................... ..
1,0,479.30
-1-
...
11/26/96
11/26/96
11/26/96
11/26/96
11/26/96
11/26/96
11/26/96
11/26/96
11/26/96
11/26/96
11/26/96
11/26/96
11/26/96
11/26/96
11/26/96
P~:RSONAI. PROPERTY:
1991J IlUICK C~:NTURY LlMITEI)
WAGON . SAI.ES PR I C~;
JEWELRY - AS PER APPRAISAl.
MORROW DIAMONDS - 10/8/98
MISC. PERSONAL PROPERTY
PERSONAL PROPERTY - AS N:R
APPRAISAL OF DAVID CORDIER
6/17/98
UNLIQUIDATED INT. REAL ESTATE
PER PRENUPTIAL ACREEMENT
STOCKS/LISTED:
200 SHARES PENNSYLVANIA INDL.
DEVELOPMENT AUTHORITY DEV.
200 SHARES
80,506 SMITH BARNEY MONEY
FUNDS CASH PORT CLASS A - PLUS
ACCRUED DIVIDEND $189.88
89.00 unIts AETNA LIFE & CASUALTY
COMPANY - 89 UNITS
29.00 unIts AETNA LIFE, 6.257.
466.90 unIts AFFLIATED FUND - 466.896
UNITS
472.00 shares ALLEGHENY POWER
400.00 shares AMERICAN ONLINE, INC.
DEL
133.00 shares AMERICAN ELECTRIC
POWER, INC.
100.00 shares AMERICAN WATER WORKS
200.00 shares AMERICAN ELECTRIC POWER
-2-
.
3,800.00
1,,531. 75
2,000.00
11,9/.5.00
25,000.00
1,7,276.75
20,876.20
80,676.51
6,352.38
2,131. 50
5,980.91.
11.,337.00
13,050.00
5,519.50
2,062.50
8,300.00
" '.t
11/26/96 600.00 shares AM~RCO PFD 8.57- 1',,700.00
11/26/96 973.00 shares AMP - 973 SHAR~S 36,852.38
11/26/96 200.00 shares ATl.ANTlC EN~:RGY 3,',25.00
11/26/96 300.00 shares IIELI. ATLANTIC 18,900.00
11/26/96 ',00.00 shares CORESTAT~S FINANCIAl. 21,800.00
CORP
11/26/96 400.00 shares CROWN PACIFIC PARTNERS 8".50.00
I.P
11/26/96 5,115.81 shares DEI.WARE GROUP - 5115.81 39,6',7.53
SHARES
11/26/96 1,000.00 shares DOMINION RES. IILACK 20,875.00
WARRIOR TRUST
11/26/96 116.00 shares DOW CHEMICAl. 9,091. 50
11/26/96 2,480.00 units EATON VANCE MUNICIPAl. 26,288.00
TRUST PENNSYl.VAN1A TAX FREE
11/26/96 5,000.00 shares EQUITY INCOME FUND 6,160.00
CONCEPT TEI.E-GI.OBAL TRUST
11/26/96 1,452.00 shares FINANCIAL TRUST 57,898.50
11/26/96 108.53 shares GAlIELL1 GI.OBAL 746.11.
MULTIMEDIA TRUST 1NC
11/26/96 1,222.00 shares GAIIELl.l GLOBAL EQUITY 11,/.56.25
TRUST, INC
11/26/96 420.00 shares GENERAL MOTORS CORP 2/. ,517 .50
11/26/96 500.00 shares GENERAL PUBLIC 16,812.50
UTILITIES CORP
11/26/96 400.00 shares GLAXO WELLCOME PLC 12,700.00
11/26/96 1,537.00 unIts GT INVESTMEN1' FDS 1NC 18,551.59
GLOBAL STRATEGIC INCOME FUND
CLB
11/26/96 500.00 shares GTE CORP 22,500.00
.3-
"'t- ~
~,
1
>f.;,:,L~Y.':-"''b;'r"~>k~~-':i'" ,.
.. "
11/26/96 500.00 shures HARRIS SAVING IIANK 9,000.00
11/26/96 200.00 shuros HOM~: m:POT 10,600.00
11/26/96 218.00 shuros HOUSTON IND. INC. 11,850.50
11/26/96 33/,.00 shures 111M 52 ,772.00
11/26/96 200.00 shures INTEL CORP 2/1,750.00
11/26/96 800.00 shuros JOHNSON & JOHNSON 112,900.00
11/26/96 600.00 shures LAKEHEAD PIPE LINE 20,250.00
PREF. UT.LP1
11/26/96 150.00 shares MELLON IIANK 10,556.25
11/26/96 500.00 shares OCClDENT1AL PETROLEUM 11,687.50
11/26/96 500.00 shares OHIO EDISON 11,375.00
11/26/96 300.00 shares PA ENTERPRISE 13 ,162.50
11/26/96 800.00 shares PAC1FlCORP 16,/,00.00
11/26/96 170.00 shares PECO ENERGY CORP 11,356.25
11/26/96 200.00 shares PECO ENERGY 5,125.00
11/26/96 500.00 shares PPL RESOURCES INC 11,625.00
HOLDING COMPANY
11/26/96 141.00 shares PUBLIC SERVICES I, ,018.50
ENTERPRISES GROUP INC
11/26/96 200.00 shares PUBLIC SERVICE OF 5,700.00
COLORADO
11/26/96 7,002.77 shares SMITH BARNEY HIGH 79,/,81.1,1
INCOME FUND CLASS A
11/26/96 228.00 shares SOUTHERN COMPANY 5 ,OM,. 50
11/26/96 100.00 shares TEXACO, INC. 10,050.00
11/26/96 300.00 shares USX MARATHON GROUP 6,862.50
./, .
.
1II, "
11/26/96 1,515.87 shares VAN KAMPEN AMERICAN 22,162.06
CAPITAl. U.S. COVT ~'UND A
1515. 873 SHAR~:S
......------.........
913,387.39
BONDS:
11/26/96 SAVINCS BOND SERIES E 50.00
11/26/96 SAVINCS BOND SERIES EE 200.00
11/26/96 20,000.00 US TREASURY NOTE SERV 0-2004 22,225.00
11/26/96 30,000.00 US TREASURY NOTE SERV Y-1977 30,506./,0
30 UNITS
11/26/96 30,000.00 US TREASURY NOTE. SERIES 32,165.70
C-2004 . 300 UNITS
85,1117.10
TOTAL RECEIPTS OF PRINCIPAL............... 1,086,290.54
--------------
-5.
<
< ' ,
SCHEDUI.E II
CA INS AND l.OSSES ON SAU:S OR OTHER DISPOSITIONS - PRINCI PAl.
Gain I.oss
08/28/98 1,00.00 AMER I CAN ONLI N~:, INC - 1,00
SHARES SOl.lJ
Net Proceeds 38,5113.00
Fld. Acq. Value 13,050.00 25,/,93.00
08/28/98 200.00 IN.n:!. CORP - 200 SHARES SOl.D
Net Proceeds 15,391, .13
F1d. Acq. Value 2/,,750.00 9,355.87
07/18/00 135.00 RTS GABEl.l.I Gl.OBAl.l. - 135
SHARES SOl.lJ
Net Proceeds 39.63
Fld. Acq. Value 80.00 1,0.37
09/22/00 0.70 SOUTHERN COMPANY .7 SHARES
SOLD
Net Proceeds 11.20
Fld. Acq. Value 12.00 0.80
09/22/00 0.70 SOUTHERN COMPANY .7 SHARES
SOLD
Net Proceeds 11.20
Fld. Acq. Value 12.00 0.80
10/06/00 2,395.00 KEYSTONE FINANCIAl. 2395
SHARES SOl.D
Net Proceeds 51,1,92.50
Fld. Acq. Value 57,898.50 6,/,06.00
12/13/00 112.00 AETNA INC - 112 SHARES SOl.D
Net Proceeds 3,957.21
Fld. Acq. Value 3,176.19 781. 02
-6-
.
~
01,/09/01 0.66 MIRANT CORP - .6559 UN ITS SOUl
Net Proceeds 22.20
~'Id. Acq. Va1uo 7. [/, 15.06
08/30/01 0.05 SOUTIIERN COMPANY .05 UNITS
SOLD
Net Proceeds 1.13
Fld. Acq. Value 0.82 0.31
11/16/01 0.35 GPU INC. .351.2 UNITS SOLD
Net Proceeds 12.27
Fld. Acq. Value 11.00 1.27
11/19/01 231.00 GPU INC - 231 SHARES SOLD
Net Proceeds 8,1.31.50
Fld. Acq. Valuo 7,767.37 661..13
12/31/02 100.00 AMERICAN WATER WORKS - 100
UN ITS SOLD
Net Proceeds 2,500.00
Fld. Acq. Value 2,062.50 1.37.50
12/31/02 0.81 PEPCO HOLDINGS INC .8067
UN ITS SOLD
Net Proceeds 16.76
Fid. Acq. Value 21..81. 8.08
12/31/02 0.01, PEPCO HOLDINGS 1NC .0379
UN ITS SOLD
Net Proceeds 0.79
Fid. Acq. Value 1.17 0.38
12/31/02 0.27 PEPCO HOLDINGS INC .2696
UNITS SOLD
Net Proceeds 5.59
Fld. Acq. Value 3.60 1.99
-7-
.
,
12/31/02 0.92 RELIANT RESOURCES . .915/.
UNITS SOW
Net Proceeds 1.56
Fld. Acq. Value 1..0/. 2.1.8
12/31/02 150.00 RTS CABELLI UTI L1TY TR 150
UNITS SOLD
Net Proceeds 1.8.69
Fid. Acq. Value 0.00 1.8.69
12/31/02 0.55 SOUTHERN UNION COMPANY NEW
.55 UNITS SOLD
Net Proceeds 9.35
Fid. Acq. Value 8.19 1.16
01/13/03 0.90 TEXACO CENCO . .9 SHARES SOLD
Net Proceeds 10.23
Fid. Acq. Value 8.07 2.16
08/15/03 WAY PONT BANK . .5 SHARES SOLD
Net Proceeds 8.86
Fid. Acq. Value 3.93 4.93
09/12/03 RTS CABELLI UTlI.1TY TR 150
SHARES SOLD
Net Proceeds 1,5.99
Fid. Acq. Value 0.00 1.5.99
10/28/04 AETNA INC, NEW . '.2 SHARES
SOLD
Net Proceeds 3,950.01
Fid. Acq. Value 1,1,59.50 2,1,90.51
10/28/0/, SCOTTISH POWER PLC SP ADR
1,6/, SHARES SOLD
Net Proceeds 1/,,686.63
Fid. Acq. Value 16,900.00 2,213.37
.8.
TOTAl. GAINS AND I.OSSES/PRINGJ PAl............
29,987.7?
18,028.15
I.ESS 1.055.,.....,.....................
18,028.15
NET GAIN OR tOSS...........................
11 ,959.57
--------------
-9.
(
11/26/96
11/26/96
11/26/96
11/26/96
11/26/96
11/26/96
11/26/96
SCHWUU: C
DISIlURS~:M~:N1'S m' I'RINCIPM.
SCHEDULE C.,
DEIl'l'S m' m:C~:D~:NT
.....................
871.27
2,7/19.88
7,638.00
BOSI/ELI., SNYDER, '\'1NTN~:R &
PICCOLA - LEGAL FEES PRIOR 1'0
DEATH
853.10
DAUPHIN COUNTY Rl,'lREMENT
FUND _ RETURN OF PENSION
PAYMENT
1,000.00
INTERNAL REVENUE SERVICE .
DEBT Ol/ED BY ESTATE OF . LOIS
YARNALL, MOTHER OF DECEASED,
EXECUTOR OF ESTATE
25.51
JOHN HOPKINS HOSPITAL -
MEDICAL BILL
............--......-
TOTAL DEBTS OF DECEDENT..... . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE C-2
FUNERAL EXPENSES
--....-........----..--
7,638.00
II. ORVILLE KIMMEL FUNERAL
HOME
------..........-.
TOTAL FUNERAL EXPENSES..... . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE C-3
ADMINISTRATION EXPENSES
..-..............--..------....
1,000.00
BOSI/ELL. T1NTNER, PICCOLA &
ALFORD - RESERVE TO CLOSE
2/1.00
CUMBERLAND COUNTY REC1STER OF
I/ILLS - TOTAL AMOUNT FOR
SHORT CERTIFICATES
-10-
11/26/96 CUMII~:RI.ANll I.AII JOURNAL . (,0.00
AllV~:RT I S~: ESTAn:
11/26/96 CUMIl~:RLANll I.AII .JOURNAI. . 7!).OO
AllVERTiS~: N~:II ADMINISTRATOR
11/26/96 llAVlll CORDU:R . APPRAISAl. FOR 1,87. !)O
PERSONAL PROP~:RTY
11/26/96 DEPARTMENT m' VITAL RECORllS 100.00
DEATH CERTIFICATES
11/26/96 MARGARET YARNALL - 1!),993.29
REIMBURSEMENT OF ESTATE
OBLIGATIONS - SEE ATTACHED
SHEET
11/26/96 MORROII DIAMONDS - APPRAISAL 600.00
OF JEIIERLY
11/26/96 THE SENTINEL - ADVERTISE NEil 113.27
ADMINISTRATOR OF ESTATE
11/26/96 THE PATRIOT NEilS - ADVERTiSE 198.82
ESTATE
11/28/96 BOSIIELL, T1NTNER, PICCOLA & !)31. 88
ALFORD - DISBURSEMENTS
0/,/07/0/, CUMBo COUNTY REGISTER OF 1,31.00
IIILLS - ADDITIONAL PROIlATE
FEES - PROBATE FEE
02/01/0!) LOIS E YARNALL ESTATE 1,!)OO.OO
FIDUCIARY INCOME TAX
LIABILITY - 1041 PERIOD
ENDING 12/31/1990
02/01/0!) RESERVE - FILING FEES l,!)OO.OO
02/01/0!) RESERVE - UNLIQUIDATED 2!),OOO.00
INTEREST ON REAL ESTATE AS
PER - ANTI-NUPTIAL AGREEMENT
02/01/0!) RESERVE - PERSONAL PROPERTY !),OOO.OO
STORAGE & MOVING EXPENSE
-11-
02/01/05
02/01/05
02/01/05
02/01/05
11/26/96
03/12/01,
11/28/96
11/30/0/,
12/30/01,
RESERV~: . 1I0SW~;I.I., TINTN~:R,
PICCOLA 6. ALFORD . A1'J'ORN~:YS
n:~:s
8,000.00
R~:SERV~: - 200"12005 ~'IIlUC IARY
INC. TAX 6. TAX PREP.
10,000.00
RES~:RVE - INCOME DI STRIBUTlON
TO SURVIVING SPOUSE - 2004 6.
2005 INCOME
21, ,000.00
RESERVE - ADMINISTRATOR'S
FEES
6,000.00
TOTAL ADMINISTRATION EXPENSES....................... 100,614.76
SCHEDULE C-I,
FEDERAL AND STATE TAXES
..--.....---......--...---..........
COMM. OF PA. - INHERITANCE
TAXES
2,573.66
CUMBERLAND COUNTY REGISTER OF
WILLS - ADDITIONAL AMOUNT
OWED FOR INHERITANCE TAXES
/,90.00
TOTAL FEDERAL AND STATE TAXES.......................
3,063.66
SCHEDULE C-5
FEES AND COMMISSIONS
............----.......---..--..
WILLIAM D. BOSWELL (NOW
DECEASED)
32,000.00
BOSWELL, TINTNER, PICCOLA 6.
WICKERSHAM - PAYMENT OF
ATTORNEYS FEES
3/, ,882 . 30
BOSWELL, TINTNER, PICCOLA 6.
ALFORD
/, ,000 . 00
TOTAL FEES AND COMMISSIONS..........................
70,882.30
-12-
SCH~:IlUU: C-6
~'AM II.Y ~:X~:MPTlON
............---.............
3.500.00
11/27/96
MARGAR\o.i' YARNAI.I.
........-................
3,500.00
TOTAL ~'AMILY EXEMPTION..............................
........................... ..
TOTAL D1SBURS~:MENTS OF PRINC1PAl.....................
188.""8.60
--------------
-13-
scm:DUL~: Il
III S'I'R IIlU'I'I ONS OF I'R I NC IPAL TO IlEN~:F I C I AR n:s
COIN COLLECTION
11/29/96
COIN COLU:C'I'ION
1,500.00
JEIIELRY
11/26/96
JEIIELRY
11,531.75
PERSONAL PROPERTY AS PER APPRAISAL
................................................................... ..
11/30/96
PERSONAL PROPERTY AS PER
APPRAISAL
11,9/,5.00
PINNACLE HEALTH HOSPITALS
12/05/96
PINNACLE HEALTH HOSPITALS
1,000.00
YARNALL RESIDUARY TRUST
12/03/96
YARNALL RESIDUARY TRUST
917,853.81
ZION LUTHERN CHURCH
12/04/96
ZION LUTHERN CHURCH
1,000.00
-1/,-
:
. .;,............ ,."~" .- '..
PR I NG I PAl. IIAIJ\NGI': ON IIANIl
II Units Iloscrlptllln
'Cash
1990 BUICK C~:NTURY L1MITW IIAGON
200 SIIIIRES P~:NNSYI.VANIA I NllI..
DEV~:I.OPMENT AUTHORITY DEV.
80,506 SM ITH BARNEY MONEY FUNDS CASH
PORT CLASS A
(112.00)AETNA INC, NEil
118.00 AETNA 1.1 FE & CASUALTY COMPANY - 89
UN ITS
466.90 AFFLIATED FUND
472.00 ALLEGHENY pOIIER
(500.00)AMERICAN IIATER 1I0RKS
1 ,1,33 . 00 AMER I CAN ELECTR I C pOIIER
973.00 AMP
200.00 ATLANTIC ENERGY
300.00 BELL ATLANTIC
COIN COLLECTION
400.00 CORESTATES FINANCIAL CORP
400.00 CROIIN PACIFIC PARTNERS Lp
5,115.81 DELIIARE GROUP
1,000.00 DOMINION RES. BLACK IIARRIOR TRUST
116.00 DOli CHEMICAL
2,480.00 EATON VANCE MUNICIPAL TRUST
PENNSYLVANIA TAX FREE
5,000.00 EQUITY INCOME FUND CONCEPT
TELE-GLOBAL TRUST
1,452.00 FINANCIAL TRUST
1,330.53 GABELLl GLOBAL EQUITY TRUST, INC
920.00 GENERAL MOTORS CORP
400.00 GLAXO IIELLCOME pLC
(231. 35 )GpU INC
1,537.00 GT INVESTMENT FDS INC GLOBAL
STRATEGIC INCOME FUND CI.B
500.00 CTE CORP
500.00 IIIIRRIS SAVING BANK
200.00 HOME DEPOT
218.00 HOUSTON IND. INC.
33/,.00 IBM
(200.00)INTEL CORP
200.00 INTEL CORP
JEIIELRY
800.00 JOHNSON & JOHNSON
-16-
ClIl'ront Valuo Fiduciary
Acquisition
or us Noted Vu IUD
(928,622.68)
(928,622.68)
3,800.00
20,876.20
80,676.51
(1,,635.69)
8,/,83.88
5,980.94
1/,,337.00
(15,112.50)
1,3,632.00
36,852.38
3,1,25.00
18,900.00
(1,500.00)
21,800.00
8,450.00
39,647.53
20,875.00
9,091. 50
26,288.00
6,160.00
57,898.50
12,202.39
1,1,330.00
12,700.00
(7,778.37)
18,551. 59
22,500.00
9,000.00
10,600.00
I, ,850.50
52,772.00
(2/,,750.00)
2/,,750.00
1.,531.75
1,2,900.00
(2 ,395.00)K~:YSTONf: f'INANGIAI.
600. all IJ\K~:IlEAIJ 1'11'1': 1.1 Nf: PREI.'. UT .1.1' 1
150. all MEI.1.0N IIANK
(O.66)MIRANT GORP
M I SC. PERSONAl. PROPf:RTY
500.00 OCC IlH:t,1' I AI. P~:TROl.f:UM
500.00 OHIO EDISON
300.00 pA ENTERpRIS~:
800.00 pACIFICORP
370.00 pECO ENERGY
(1.11 )pEPCO HOLDINGS INC
PERSONAl. PROPERTY
500.00 PI'\. RESOURCES INC HOI.DING COMPANY
341.00 PUBLIC SERVICE OF COLORADO
(0.92)RELIANT RESOURCES
(285.00)RTS GABELLI GLOBALL
SAVINGS BOND SERIES EE
SCOTTISH pOIIER pLC SP ADR
7,002.77 SMITH BARNEY HIGH INCOME FUND CIJ\SS
A
(2.00)SOUTHERN UNION COMPANY NEil
228.00 SOUTHERN COMPANY
(0.90)TEXACO GENCO
100.00 TEXACO, INC.
UNLIQUIDATED INT. REAL ESTATE PER
PRENUPTIAL AGREEMENT
80,000.00 US TREASURY NOTE. SERIES G.2004
300.00 USX MARATHON GROUP
1,515.87 VAN KAMPEN AMERICAN CAPITAL U.S.
GOVT FUND A
IIAypONT BANK
(57,898.50)
20,25ll.0ll
10,556.25
(7.1/0)
2,OllO.llO
11,687.5ll
11,375.00
13 , 162.50
16,/,00.00
9,/,81.25
(29.61)
11 ,91,5 .00
11,625.00
9,718.50
(I, .0/0)
(80.00)
250.00
(16,900.00)
79,1,81.41
(33.01)
5 ,041, . 50
(8.07)
10,050.00
25,000.00
8/, ,897.10
6,862.50
22,162.06
(3.93)
(928,622.68)
(11,552.30)
--------------- ---------------
.17,
SGm:lJul.~: I
DI SBURSEMf:NTS 01' I NGOM~:
03/31/97 P~:NDOT ' TRANSn:R ANIJ 610 . 5ll
R~:CISTRATION m' 1991l BUICK
0"115/01 PA. DEpARTM~:NT OF R~:Vf:NU~: . 83.03
2001 pA 1,1 R~;I'URN
07/15/02 PA. DEPl'. OF REVENUE. 1997 77 .53
PA 1,1 RETURN
0/,/11/03 DEPT. OF TRF.ASURY . 2002 1041 150.10
RETURN
0/,/11/03 PA. DEPT. OF REVENUE. 2002 13 ,1,0
PA 41 RETURN
04/15/03 PA. DEPT. OF REVENUE. 2003 1,1,9
PA 1,1 RETURN
12/31/03 BOSIIELL, TINTNER, PICCOLA & 70.81
ALFORD . DISBURSEMENTS
12/31/03 FOREIGN TAX IIITHHELD AS 136.52
REPORTED 1041 SMITH BARNEY
12/31/03 JEFFREY R. BOSIIELL, ADM. FEE 3,600.00
P.E. 12/31/2002 & 12/31/03 .
ADMINISTRATOR FEE
04/14/04 DEPT. OF TREASURY. 2003 1041 22.13
RETURN
11/28/04 FOREIGN TAX IIITHHELD SMITH 36.1,5
BARNEY THROUGH 11/28/04
12/30/04 BOSIIELL, TINTNER, PICCOLA & 225.00
ALFORD . DISBURSEMENTS
12/31/01, BOSIIELL, TINTNER, PICCOLA & 8,000.00
ALFORD (p.o. 12/31/01.03)
PAYMENT OF ATTORNEYS FEES
...........--..--......
TOTAL DISBURSEMENTS OF INCOME.................. 12,1,80.96
--------------
-21.
scm:DUl.f: ,I
IJISTRIBUTlONS OF INCOM~: TO IIEN~:FICIARIf:S
i
I MARGARlli' YARNALL. 1/97 . 5/.97
I QUARTERLY IJISTRIBUTION
............................................................. .
07/30/97 MARGARI-.i' YARNALl. . 1/97 - 2/, ,763.5/,
5/.97 QUARTERLY DISTRIBUTION
12/07/97 MARGARET YARNALL . 6/97 - 18,681. 66
10/97 QUARTERLY DISTRIBUTION
12/31/97 MARGARET YARNALL. 11/97- 2,526.59
12/97 QUARTERLY DISTRIBUTION
07/31/98 MARGARET YARNALL 1/98 7/31/98 I, ,096.58
QUARTERLY DISTRIBUTION
04/19/99 MARGARET YARNALL. FINAL 1998 1,6,016.62
QUARTERLY DISTRIBUTION
06/04/99 MARGARET YARNALL 1/99 . 10,000.00
3/31/99 QUARTERLY DISTRIBUTION
10/19/99 MARGARET YARNALL 4/1/99 - 10,000.00
6/30/99 QUARTERLY DISTRIBUTION
11/01,/99 MARGARET YARNALL 7/1/99 . 10,000.00
9/30/99 QUARTERLY DISRIBUTION
04/12/00 MARGARET YARNALL - 10,000.00
1/1/00-3/31/00 QUARTERLY
DISTRIBUTION
04/12/00 MARGARET YARNALL. 1999 FINAL 17,883.87
INCOME DISTRIBUTION
06/08/00 MARGARET YARNALL - 4/1/00 12,000.00
.6/1/00 QUARTERLY DISTRIBUTION
09/12/00 MARGARET YARNALL. 7/1/00 12,000.00
.9/30/00 QUARTERLY
DISTRIBUTION
.22.
01/12/01 MARGAR~;I' YARNA\.I. IO/I/Oll 12,Ollll.llO
,12/31/llll QUARTf:R1.Y
DISTRIBUTION
01,/13/01 MARGAR~;I' YARNAI.I. 12,OOO.llll
1/1/01,3/31/01 QUARTf:R1.Y
IJISTRIBUTION
01,/13/01 MARGAR~;I' YARNAI.L . 1/1/01 2,9ll8.3/,
.3/31/ll1 QUARTf:RI.Y DISRIBUTlON
06/15/01 MARGARET YARNAI.I. - 10,000.00
1,/1/01.6/3ll/01 QUARTf:RI.Y
DISTRIBUTION
09/13/01 MARGARET YARNALL . 12,000,00
7/1/01-9/30/01 QUARTERLY
DISTRIBUTION
01/15/02 MARGARET YARNALL 12,038.36
10/31/01-12/31/01 QUARTERLY
DISTRIBUTION
0"104/02 MARGARET YARNALL - 12,000.00
1/1/02.03/31/02 QUARTERLY
DISTRIBUTION
07/17/02 MARGARET YARNALL . 10,000,00
4/1/02-6/30/02 QUARTERLY
DISTRIBUTION
09/11/02 MARGARET YARNALL - 10,000.00
7/31/02-9/30/02 QUARTERLY
DISTRIBUTION
01/08/03 MARGARET YARNALL 7,188.80
10/31/02-12/31/02 QUARTERLY
DISTRIBUTION
04/10/03 MARGARET YARNALL 8,000.00
.1/1/03-3/31/03 QUARTERLY
DISTRIBUTION
06/13/03 MARGARET YARNALL - 4/03 6/03 8,000.00
QUARTERLY DISTRIBUTION
09/12/03 MARGARET YARNALL . 7/03 - 9/03 7,000.00
QUARTERLY PAYMENT
-23-
AFF IllAV \'I'
JEn'R~:Y R. BOSII~:I.I" AIJM1NISTRATOR
undor tho Last 11111 and Testamont of G, IIINFIEI.IJ YARNAI.I.,
deceasod, horeby declare undor oath that ho/sho has flllly und fulthfully
dlschaq~ed the duties of his/her office; that tho forellolnll Account Is
truo and correct and flllly dlsclosos all slllnlflcant transactions occurrlnll
durlnll tho llccountlnll period; thllt all known cllllms llllulnst tho ostllte havo
boon puld In full; thut, to hls/hor know I odlle, thore are no claims now
outstanding against tho Estate; that all taxes presently duo from tho eSlate
have boon paid; llnd that moro than four months huve elapsed since tho first
complete lldvortlsoment of the Brantlnll of lectors In this estllte.
JEFFREY R~~;rNISTRATOR DB(oJCTA
Subscrlbod and sworn to by
JEFFREY R. BOSIIELL, ADMINISTRATOR
before me this ~ day
ofe:) I'" . .,~ - ~e;Z,)()~
I I If' -
(I~;;;~~
NoIIIlII Seel
Carie L Hri(. NoIaIy Nfc
av Ol HlIlNtug, Ileuphh CQny
I.tfO'........'El!pns"-b,10.2l107
Member, Pemoy!vorQ <\nocIdan Of NalIrlII
REQUEST FOR DISTRIBUTION
Accountant requests that distribution be determined by the Court In
accordance with the Petition for Distribution to be offered In ovldonce at
tho audit of this account.
~/L-.
JEFFREY R. 'LL, ADMINISTRATOR OBNCIA
EXHIBIT A
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IN THE ORPHANS' COURT DIVISION
OF THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
IN RE: ESTATE OF
G. WINFIELD YARNALL,
Deceased
No, 21-1996-1014
OBJECTIONS TO THE FIRST AND FINAL ACCOUNT
OF JEFFREY R. BOSWELL, ADMINISTRATOR D.B.N.C.T.A,
FOR THE ESTATE OF G. WINFIELD YARNALL
Objectors Elizabeth y, Jury, Thomas P. Yarnall, and Melissa Y. Schreck, heirs of the
Estate of G. Winfield Yarnall and children of G. Winfield Yarnall, [hereinafter "Objectors"],
by their attorney, Debra K, Wallet, respectfully request that this Honorable Court deny
confirmation of the First and Final Account and Proposed Distribution of Jeffrey R, Boswell,
Administrator D.B.N.C.T.A., and state in support of their request as follows:
Incomplete or Otherwise Inaccurate Accountin,g
1. Objection is raised to a First and Final Account which purports to have a
negative "Combined Balance On Hand" of $55,573.07,
2. Objection is raised to the fact that the Account shows "Receipts Per Inventory
Filed" at $1,086,290.54 but the Inventory as filed with this Court totals $1,075,916.85. No
. .
explanation for this discrepancy has been provided,
.. -,
L'
3. Ohjeclion is raiselllollisere)1ancies helween the Firsl :1II11 Final Aecoulll :1II11the
Pennsylvania Inheritance Tax RelUru liIell in July, 2003,
4, Ohjeclion is raisellto a Firsl :1II11 Final Accounl which fails 10 list auy pro)1osell
llistrihulions to Ohjectors even though Pennsylv:llli:1 Inheritance Taxes were paill hasell upon a
dislribution to each Ohjeetor of $11,214,14,
5, Ohjection is raisell to the fact that the ineollle heneliciary of Ihe residuary eSlate,
the wife of G, Winlielll Yarnall, has apparenlly been paillmore than Ihe income actually
reccivell, The reccipl of income is listell at $320,512,93, hUlthe distribution of income to
beneliciaries is listed as $335.575,99,
6, Objection is raised \0 Schedule G-3,)1, 19, which lists "1997 Smith Barney
Trust Partnership" and the date "12131/97" hut no money associated with this entry,
7, Objection is raisellto a First and Final Account which "requests that dislribution
be determined by the Courl in accordance wilh the Pelilion for Distribution 10 be offered in
evidence atlhe audit of this account" where the "Combined Balance On Hand" is a negalive
$55,573.07,
Executor's, Administrator's, anll A\lorney's Fees anll Costs are Unreasonable
8, Objection is raisellto Ihe fees of $70,882,30 in combined a\lorney's and
Execulor's fees alreally )1aillto William D, Boswell. Esq. (now lleceasell); Boswell, Tintner,
Piccola & Wickersham; and Boswell, Tintner, Piccola & Alford, These fees are excessive,
unreasonable, unwarranled, lluplicalive. anll nol reasonably relalellto the alllount of work
performed. the character of the services rendered. the degree of responsihility incurred, or the
professional skill shown in the sellling of this estate,
9, Ohjection is raised III the "reserve" of additional allorney's fees of $8,000 to
Boswell, Tintner. Piccola & Alford, These fees ure excessive. unreasonahle, unwarranted,
duplicative, and not reasonahly related to the amount of work performed. Ihe characler of the
services rendered, the degree of responsibility incurred. or the professional skill shown in the
performance of the work,
10, Objection is raised to the "reserve" of additional administrator's fees of
$6,000. These fees arc excessive, unreasonable. unwarranted. duplicative, and not reasonably
related to thc amount of work performed, the character of the services rendered, the degree of
rcsponsibility incurred, or the professional skill shown in the performance of the work.
II. It appears from the First and Final Account that the bulk of the estate assets,
namcly $917,853,81, were distributed to the Yarnall Residuary Trust on November 3, 1996,
A total distribution of $937,830,56 had occurred by Deccmbcr 5, 1996. Objcction is raiscdto
thc charging of signilicalll allorncy's and administrator's fees for the period after Dcccmber 5.
1996,
Unnecessary and Unreasonable Administration Expenses
12, Objection is raised to the payment 01'$1,000 on 11/26/96 listed as a "rcserve to
close." The Estate has lost the use and earnings on this money for more than eight years, In
addition. this amount is unreasonable if it is intended to cover filing fees, postage. and the like,
13, Ohjeetioll is raised to Ihe "reservc" of SI,500 c1wrged211105 for "liIing fees,"
This mnoUIll is ullreaslllwhle if il is illlelllJedlll ClIver liIillg fees in addition III Ihe $1,000
already eharged ill 1996,
14, Ohjection is raised to the reserve of $5,000 charged 2/1/05 for "personal
property storage & moving expense," If this reserve means Ihat significant amoUllls of
personal properly remain 10 he distrihuted more thall eight years after the decedent's death, this
delay is unreasonahle, legally dilatory, and rellects a general lack of diligence of Ihe Executor,
Administralllr, and attorneys,
15. Ohjection is raised to Ihe reserve of $25,000 listed as "unliquidated inlerest on
real estate as per anti-nuptiallsic] agreemelll," Ohjectors have insufficient informalion to
determine the nature of this reserve or the reason for it.
16, Ohjection is raised to a $15,993,29 "reimhursement of estate obligations" with a
notation for "see attached sheet." No itemizalion of these expenses is attached or otherwise
provided,
17. Objection is raised to a $1,500 "Lois E, Yarnall Estate Fiduciary Income Tax
Liability - 1041 Period ending 12/31/1990" listed as paid on 02101105, No explanation of this
payment or why it is an administrative expense in the G, Winfield Yarnall Estate has been
provided,
Unnecessary and Unreasonable Delays In the Completion of the Estate Administration
18, Objection is raised to the more than 8-year delay in the Executor's completion
of Ihe estate process, The Executor received his appointment December 6, 1996, More than
four ye<lrs I<lter. on March 2. 2001. <In Administwtor DIINCTA W<lS <lppointed hee<luse of the
Fehru<lry, 200 I delllh of the Executor. A Firsl :lIld Fin<ll Account W:IS nol tiled until J<lnU:lry
7.2005. nearly four ye<lrs afler the <lppointmentof the Administwtor DIINCTA,
19, As <I direct result of the Executor's and Administrator's delays in completing Ihe
estate administration process. the Estate has suffered losses. has failed to maintain value, and
has incurred charges and penalties which should he surcharged directly againstlhe
Executor/ Adminislrator who failed to complete the work in a timely manner.
A, For example. Ihe ExeCUlllr paid a Pennsylvania Inheritance Tax of
$35,000 during the discount period (helieved to he 1997) hut the Pennsylvania Inheritance Tax
Return was not filed until July. 2003, As a result. the $32.436,32 overpayment of tax
represented a loss of income to the estate for a period in excess of six years,
B, Nowhere does the Account show the payment of the $35.000 for taxes or
the overpayment/refund coming back into the Estate,
C. Because of the delays in closing the estate, fiduciary taxes have
apparently been paid over the course of eight years, although the account lists payments only
for tax years 1997.2001,2002. and 2003. Had the estate been closed in a timely manner. no
fiduciary taxes would be due more than eight years after the date of death,
D, Objection is raised to the apparent late payment of fiduciary taxes, For
example, the tax due on the 1997 Pa 41 is listed as having been paid 7/15/02,
20. Objection is raised to the "reserve" of $10.000 for "2004/2005 fiduciary inc,
tax & lax prep" where the tax payments for fiduciary taxes in prior years are shown on the
Account as having been less than $200 in anyone tax year.
Unexplained Sales of Securities
21. Objection is raised to the sale of estate assets at various times over the last eight
years, including years 2000,2001,2002.2003, and 2004, If the assets were transferred 10 the
Yarnall Residuary Trust on November 3. 1996. Objeclors question why any assets are still
being controlled by the Administrator,
22, Objection is raised to the sale of estate assets that do not conform to the
"prudent investor" rule.
Incomplete Accounting of Distribution of Personal Property
23. Objection is raised to Schedule D which purports to show distributions of a coin
collection,jewelry, and "personal property as per appraisal" in November, 1996. The account
does not show to whom these distributions were made or why $5,000 is reserved for further
personal property storage and moving,
24. Objection is raised to Schedule D which Objectors believe to be incomplete with
respect to the personal property, Specifically, certain items of personal property have never
been inventoried or included in the Estate. By way of example only, missing from any lists of
appraised items or inventory are such items as the following: Chippendale style wall mirror;
dark wood blanket chest; German stein; Ihree china demitasse cups; movies, slides and
projector, Requests by Objectors for explanations have been ignored,
WIIEREFORE, Ohjeclors respeelfully relluesllhis Courllo enter an Order:
I, Denying conlirnullion of Ihe Firsl and Final AceoulII;
2. Appointing an audilllr or masler 10 take leslimony :md olher evidence regarding
the objeclions of E1izahelh Y. Jury. Thomas 1', Yarnall, and Melissa y, Schreck or, inlhe
allernative, schedule a hearing before Ihis 1I0norable Court;
3, Surcharging the Administrator DBNCTA and the Executor for all losses
resulling from the negligent performance of their respeclive liduciary duties;
4. Awarding the Objeclors full reimbursemenl of their allorney's fees and cosls
incurred in connection with making and pursuing these objeelions as a sanction for dilatory
conduct by the Executor and Adminislrator during the pendency of this maller;
5. Awarding such olher relief to which ObjeclOrs may be entitled.
Respeelfully submilled,
\..O~ 1l, L J.....,...
Debra K, Wallet, Esquire
24 N, 32nd Street
Camp Hill, PA 17011
(717) 737-1300
1.0, #23989
Allorney for Objectors, Elizabeth Y. Jury.
Thomas P. Yarnall, and Melissa Y.
Schreck
April 25, 2005
"
, '
'IlUH1\a'i'\. Frcudl. E!'>t.lI1I1C
Attorne)' II> No. .,,-,.'uS
T1l11\Jthy J. Nieman. ES(1uIIC
Attumcy In Nu. ()(IU24
Joanne n. Bouk. E~ltlilc
AUorne)' III No. 82028
I\hu"d, &: Smun 1.1.1'
One Suulh M,nkel Squ"re
1'.0.l\ux 11M,
""rllSbur~,I'" I 7 illS, I 1M,
(717) 233,5731
,\t1umc)'s for Trustee
IN RE: EST ATE OF
G, WINFIELD YARNALL,
deceased
IN TII E COURT OF COMMON PLEAS
CUMBER1.AND COUNTY
COMMONWEALTH OF PENNSYLVANIA
ORPIIANS' COURT DIVISION
NO, 19%-1014
OBJECTIONS AND/OR EXCEPTIONS TO TilE FIRST AND FINAL ACCOUNT
OF JEFFREY R. BOSWELL. ADI\IINISTRA TOR D.B.N.C.T.A.
FOR THE ESTATE OF G. WINFIEU) YARNALL
NOW COMES, Manufacturer's and Traders Trust Company, successor to Dauphin
Deposit Bank & Trust Company, Trustee under the Will ofG, Winfield Yarnall, by and through
its attorneys, Rhoads & Sinon LLP, and files the within Objections and/or Exceptions to the First
and Final Account and Proposed Distribution of Jeffrey R, Boswell, Administrator D.B.N.C.T.A.
for the Estate ofG. Winfield Yarnall (the "Account"), as follows:
J. Objector, Manufacturer's and Traders Trust Company (hercinaf\er "M & T"), is
the successor to Dauphin Deposit Bank and Trust Company. which was named as Trustee in
ITEM ELEVENTH ofthe Last Will and TcstamentllfC;, Winfield Yarnall (Ihe "Decedent"),
dated September 20, 1994,
2. The Decedent died November 26. \9%. a residenl of Cumberland County,
3. William D, Boswell. Esquire, was originally granted Letters Testamentary for
Decedent's Estate, which were revoked March 2, 2001,
:',,1w,WI
,~~
,
,
4, On March 2, 200 I, Jeffrey R, Boswell, ES1luire. was grantcd Lettcrs of
Administration D,B,N,c:r,A. for Decedcnt's Estate, ami is also scrving as counsclto the Estate,
5,
Thc rcsiduc of Deccdcnt's Estatc passcs undcr ITEM SIXTH of Dccedcnt's Will to
a Trust for the lifctimc hcnefil of Deecdent's surviving spousc, Margaret R. Yarrmll, who is to
receive all incomc from the Trusl.
6, Upon the death of Margaret R. Yamall, thc Trust assels are to be distributed
outright in equal shares to Deeedent's children, Decedent has three living children, Elizabeth Y.
Jury, Thomas P, Yamall. and Melissa Y. Schreck, Decedent was also survived by a son, G.
Winfield Yamall, Jr" who died October 4,2000, survived by his two daughters, Heather Yarnall
and Autumn Yarnall.
7. The Administrator D.B,N.C.T.A. originally filed the First and Final Account of the
Estate on January 7, 2005, for confirmation on March 1,2005.
8. The Administrator D.B.N.C.T.A. subsequently deferred confirmation of the
Account until the confirmation date of April 26, 2005.
9, The Administrator D.B.N,C,T,A. then received Objections to the Account which
were filed April 25, 2005, and agreed with the undersib'lled counsel that the Objections filed herein
by M & T would be considered timely filed.
Incomplete or Othenvise Inaceurate Accountinl!
10, M & T objects to the principal distribution shown on the Account dated December
3,1996, which purports to show a distribution 01'$917,853,81 to the Yarnall Residuary Trust,
when in fact no asscts have yet been distributed 10 M & T as Trustee,
- 2-
'.
11, Ohjeclion is raised to the Account which purports to have a negative "( 'ol11hined
Balancc Onlland"ofSSS.573,07,
12, Ohjection is raised to the principal distrihution shown on the Account orS3,500 to
the Deccdcnt's surviving spouse as a family exemption, when it is believed and therefore averred
that she actually relhsed the payment of such exemption,
\3, Ohjection is raised 10 the distribution of the Decedent's tangible personal property
shown as distrihuted on page 14 of the Account, when it is believed these items have not in fact
been distributed due to the inability of the family members to reach an agreement as to distribution,
14. Objection is raised to the extent that the Principal Balance on Hand as shown on
page 16 of the Account docs not accurately renectthe actual assets currently in the Estate.
15, Objection is raised to discrepancies between the Account and the I'ennsylvania
Inheritance Tax Retunl filed in July, 2003,
16, Objection is raised to the fact that the income beneficiary of the residuary cst ale, the
wife of a, Winfield Yam all, has apparenlly been paid more than the income actually shown as
received in the Account. The receipt ofincome is listed at $320,512,93. but the distribution of
income to beneficiaries is listed as $335,575,99,
17. Ohjection is raised to Schedule a-3, p,I9 of the Account, which lists "1997 Smith
Barney Trust Partnership" and the date "12/31/97" but no money associated with this entry,
18, Ohjection is mised to the Account which "requests that distribution he detennined
by the Court in accordance with the Petition for Distribution to he olTered in evidence atlhe audit
of this account" where the "Combined Balance On I-land" is a negative $5S.573.ll7.
- 3 -
19. Ohjcclion is miscd 10 any dishurscmcnls shown as bcing Illadc lilm! iucomc Ihal
should havc propcrly bccnlllilllc from principal. and any disburscmcnls shown as bcing madc from
principII I thlll should havc propcrly bccnnwdc film! incomc,
Admlnlstrnllon EXllcnscs
20. Objcclion is raiscd to thc paymcnt of S 1,000 on 11/26/96 Iislcd as a "rcscrve to
close." The ESlatc has lost the usc and eamings on this money for Illore than eight years, In
addition, this amounl is unreasonable ifit is inlended to Cover filing fees, postage. and Ihe like,
21. Objeelion is raised to the "reserve" of 51,500 charged 2/1/05 for "filing fecs," This
amount is unreasonable ifit is inlended to Cover filing fees in addilion to the 51.000 already
charged in 1996.
22. Objeclion is raised to the reserve of 55,000 charged 2/1/05 for "personal property
storage & moving expense." If this reserve mcans Ihat significant amounls ofpcrsolUlI property
remain to be distributed more lhan eight years after lhe decedenl's dealh, lhis delay is
unreasonable,
23. Objeclion is raised to the reserve of525,OOO Iisled as "unliquidaled inleresl on real
estale as per anti-nuplial [sic] agreement." M & T has insufficient infonnationlo delennine lhe
nature of this reserve or the reason for it.
24. Objeclion is raised 10 a 51,500 "Lois E, Yamall ESlate Fiduciary Income Tax
Liability- 1041 Period ending 12/31/1990"lisled as paid on 2/1/05. M & T Iws not becn provided
sufficient infommlion 10 detemline the basis lor lhis payment.
- 4-
llelllVs In the Conmletlon of the Eslllte Admlnlslrlltlon
25, Ohjection is raised to the more Ihan eight year delay in the Executor's cOlllpletion
oCthe Estate process, The Executor received his appoiutment Decemher 6. \91)6, More than four
years later, on March 2. 200\, and Administrator D,\3,N,C:r.A, was appointed heeause of the
Febnmry, 200\ death of the Executor. A First mill Final Account was not filed until January, 2005,
nearly four years after the appoinUllent of the Administrator D,B.N.C.T,A.
26, As a direct result of the Executor's and Administrator's delays in completing the
estate administration process, the Estate has suffered losses, has failed to maintain value, and has
incurred charges and penalties which should he surcharged directly against the Exccutor and/or
Administralor and/or the allomey for the Estate who failed to complete the work in a timely
manner,
27, For cxample, the Executor paid a Pcnnsylvania Inheritance Tax 01'$35,000 during
the discount period (bclievcd to be in 1997) hutthc Pcnnsylvania Inheritance Tax Retum was not
filed until July, 2003, As a result, the $32,436.32 overpayment oCtax rcpresented a loss ofincome
to the estate for a period in excess of six years, 1I0wever, the Account docs not show the payment
of the $35,000 for taxcs or the overpaymcnt/rcfund coming back into the Estate,
28. Objection is made to any unnecessary fiduciary income taxes, interest and
penalties paid by the Estate,
29, Objection is raised to the "reserve" of $ I 0,000 for "200412005 fiduciary inc, tax
& tax prep" where the tax payments for fiduciary taxes in prior years arc shown on the Account
as having becn less than $200 in anyone tax year,
30. Bascd on the delay by the Executor and/or Administrator andlor attomey for the
Estate in timely concluding the administration of the Estate, an objection is raised to the fees of
- 5-
$70,822,30 in combined ullomcys' ullll Executor's fecs alrcady puid to William D. Boswcll, Esq,
(now deceased); Boswcll, Tintcr, Piccola & Wickcrsham; und Boswcll, Tintcr, Piccola & Alford;
and an objeclion is mised to thc "rcscrvc" ofudditional allomey's fees 01'$8,000 to Boswell,
Tintcr, Piccola & Alford; and an objcetion is mised to thc "reservc" of additional administrntor's
fees 01'$6,000.
Sales of Securities
3 I. Objcction is raiscd to the salc of cstate usscts at various time over the last eight
years, including years 2000, 200 I, 2002, 2003, and 2004, Thc residuary Estatc assets should
have been transfcrrcd to M & T as Trustee, to be administercd and invested in the Trust rather
than administered and invested in the Estatc for eight years.
32, Objection is raised to the salc and investment of estate assets that do not conform
to Ihe "prudent investor" rule.
WHEREFORE, M & T respectfully requests this Court to enter an Order:
I. Denying confirnlation of the First and Final Account;
2, Appointing anuudilor or master to tuke testimony and other evidence
regarding the objections Iiled to thc First and Final Account, or in the alternative,
schedule a hearing before this Honorable Court;
3, Surcharging the Administrator D,B,N.C,T,A, and/or the Exeeulor and/or
the allorney for the Estute for any losses resulting from the negligent perfomlllnce ofthcir
respective fiduciary duties;
4. Awarding M & T full rcimbursclIlent of their allomeys' fees and costs
incurred in connection with lIluking amI pursuing these objections;
-6-
RECEIVED MAY 262005 rf'
INltE:
ESTATE OF IN TilE COlJltT OF COi\1i\ION I'LEAS
G. WINF1EJ.U YAltNAJ.L, : CIJi\IIIEIU.ANU COUNTY
dccclIscd : COi\li\lONWEAJ.TII OF I'ENNSYLVANIA
OIU'IIANS' COURT IHVISION
: NO. 21-1996-1014
ORDER
AND NOW, in consideration of the Petition of Jelli'cy R, Boswell, Administrator,
D.B.N.C.T,A" to reconsider the confirnmtion of the First and Final Accoul1tliled J:lI1uary 7,
2005, it is hereby ORDERED tlmtthe confirmation entered by Ihis Court on or about March I,
2005. is hereby stricken, with confirmation of that Account deferred until such time as there is
resolution of objections filed of record on March 25, 2005, and March 26, 2005, cxecution of an
Estate Settlemcnt Agreement, and execution of an Agreement Concerning Distribution of
Personal Property and Release.
PJ.
Dated:
", I
Jdhq It 1I,,\~dl. l"IUIlt'
~1'llh'Il"'I'1I1l111111ll:'.HI
IIlISWlll. IIN1M It.I'IlHtl,\.\ ,\UlIltlJ
'I~ !\tlllhlltlUl ~lln'l
l'I'II11\7.&1
lI.umhultt.I't'lll1\}h.IlIl.l 171UII.1l7.l1
l'hlltl\.'1117.2.1h.I'-'711
Ll\i717.Vh.'JlIt,1
1..'lllJll IJhll\,,\'!I'IJII 111.'11
i\lhllll(}~ 1'111 0, Willlid,1 '..mull hUl\'
INRE:
ESTATE OF : IN TilE COURT OF COMMON PLEAS
G. WINFIELD YARNALL. : CUi\IBERLANI) COUNTY
decellsed : COMi\lONWEALTII OF PENNSYLVANIA
: OIU'IIANS' COURT I>IVISION
: NO. 21-1996-1014
PETITION FOR RECONSIDERATION OF CONFIRMATION
OF FIRST ANI) FINAL ACCOUNT
AND NOW, comes JelTrcy R. Boswcll, Administrator, D,B,N.C,T,A" of the Estate 01'0,
Winfield Yanmll, Deceased, and makes this Petition to rcquest Ihis Honorable Court to
reconsider its confirmation ofthc First and Final Account of JclTrey R, Boswcll, Administrator,
D,B.N,C.T.A" for the period from Novcmbcr 26, 1996, to Novcmbcr 28,2004, for the reasons
set forth, as follows:
I. The Register of Wills of Cumberland County originally had granted Lcttcrs
Testamentary to William D, Boswcll, Esquire, on Novcmber 9, 1996,
2, Thc said William D, Boswcll died on Fcbruary 11,2001.
3. Thcrcaller, on March 2, 2001, thc Rcgistcr of Wills of Cumberland County grantcd
Lettcrs of Administration, D,B.N,C.T,A" to Jeffrcy R, Boswcll, Esquirc (thc "Administrator"),
pursuant to paragraph ELEVENTH ofdceedcnt's Last Will and Tcslamcnl.
-1-
fL
4, On January 7, 2005, Jefli'ey It Boswell, Administrator, D,B,N,c:r,A"of the Estate of
(J, Wiulicld Yarnall, Deceased, Iilcllthe First and Final Aeeountl!Jr the period Novemher 26,
1996, 10 November 28, 2004,
5. Ouor about Fehruary 15, 2005, hy letter, the Administrator sent to estate aud trust
beueliciaries au Estate Settlement Agreement which details important aspects of the estate
administration including, hut not limited to, the S25,OOO unliquidated interest in real estate
anticipated to be paid to the Trustce al a liuure date as per Ihe decedent's Antenuptial
Agreemcnt.the distribution of decedent's personal properly, and the dislribution of the estatc's
princip;i1 holdings 10 the Trustee of the Marital Trnst Undcr Will, which letter is incorporated
and is attached as Exhibit "A,"
6, On February 25, 2005, Attorney Lowell Gates contacted Ihe Administrator by
telephone, infornled Ihe Administrator that he represenled Thomas P. Yarnall and Elizabeth y,
Jury (two ofthc decedcnt's four children), and requestcd additionaltimc to review Ihe First and
Final Account and, the Administrator assumed, thc referenced Eslate Settlel11eJ1\ Agrecment and
thc Agreemcnt Concerning Distribution ofPcrsonal Property,
7. The Administrator, acting on Attorncy Gates' requcst, contacted the Register of Wills
to requcslthat audit of thc account be dcfcrrcd until the next schcdulcd period, which had a
deadline for filing objcctions set for March 25 and confirnlation of the account set for April 26,
2005,
8, The Administrator contacted Attorney Gates and Joanne E, Book Esquire, counscl for
Manulllcturers and Traders Trust Company, the Trustee of the Marital Trnst Under Will, to
-2-
._"--'~-'---''''''''''''~'''''''''''-''''''''''''.'''''',;~,,''" '
acknowledgc the arrangement made to defer the and it and continnationto the next scheduled
periud,
I), Thereallcr. the Administrator learned that this Ilonorahle Court con tinned the First
allll Final Account, notwithstalllling thc Administrator's request to defer continnationuntil
April 26, 2005.
10. The decedent's Last Will and Testamenl in paragraph FOURTII provides that any
personal property not specifically assigned to a beneticiary shall becume part ufthe decedent's
general estate and shall he sold by the decedent's executor or his successor at public or private
sale, noting, however. tlmt any articles could be sold to either decedent's wife or his children at
the appraised value prior to public or privale sale,
II, The Administrator, in consideration of the desire expressed to the Administrator by
decedent's children to possess certain personal property, prepared an Agreement Coneeming
Distribution of Personal Property and Release to provide for the distribution of personal property
notwithstanding the directive to the contrary in paragraph FOURTH of decedent's Last Will and
Testament.
12, On March 25, 2005. three ofdecedent's children, namely Elizabeth y, Jury, Thomas
1', Yanmll, and Melissa Y, Schreck. tiled objections to the stated First and Final Account.
13. Therealler, the Tmstee. upon leaming from the Administrator that three of the
children tiled objections to the stated First and Final Account, Manul1lcturers and Traders Trust
Company, as Trustee of the Trust Under Will ofG, Winfield Yanmll, also liIed objections to the
said First and Final Account.
-3-
14, Thc Eslalc Sclllcmcnt Agrccmcnt and thc Agrccmcnt COI1l:crning Distrihutiouof
Pcrsonal Pl'l1pcrty and Relcasc arc ncccssary to Hinllhorizc thc Administrator tll distrihulc Ihc
dcccdcnt's pcrsonal propcrty and to pl'l1tccllhc rcspcctivc inlcrcsts ofthc hcncliciarics of
dcccdcnt's cstatc, who arc also thc hcncliciarics ofthc Trust Undcr Will, thc incomc hcncliciary.
namely Margarct R, P, Yarnall, thc surviving spousc, and thc conlingcnt rcmaindcrmcnof said
Marital Trust Undcr Will, namely Thomas p, Yarnall, Elizabcth Y, Jury, Melissa A, Schrcck,
Hcathcr (Yaruall) Katcs, and Autumn (Yarnall) Arnold, to whomthc Trustcc will distributc thc
Trust's principaluponlhc surviving spousc's dcath,
15. Thc Administrator, counsel to thc Trustcc, and counsel 10 Thomas P. Yarnall,
Elizabclh M. Jury. and Melissa A, Schrcck, havc agrccd to mcct to rcsolvc amicably objcctions
filcd to thc statcd First and Final Account on March 25, 2005, and March 26, 2005,
16, Pcnding rcsolution of any objcctions and thc cxccution of thc Estatc SClllcll1cnt
Agrccmcnt and thc Agrccmcnt Conccrning Distribution of Pcrsonal Propcrty and Relcasc, Ihc
Administrator will distributc no principal holdings,
17, Pcnding thc conclusion of itcms sct forth in Ihc prcvious paragraph, thc
Administrator will continuc to monitor cstatc invcstmcnts for thc prcscrvation of cstatc principal
and for Ihc produclion of incomc for thc surviving spousc,
WHEREFORE, Jefircy R, Boswcll, Administrator, D.B.N,C.T.A" rcspcctfully rcqucsts
this Honorablc Court to rcconsidcr its confinnalion ofthc First and Final Accountlhat was filcd
on January 7, 2005, pcnding thc rcsolution of objections filcd ofrccord. and cxccution ofthc
-4-
Estatc Scttlemcnt Agrccmcnt, llnt! thc Agrccmcnt COllccrning Distrihutiollof l'crsollall'l'Opcrty
lint! Relcasc.
Rcspcctfully submittcd,
DOSWELL, TINTNER, PICCOLA & ALFORD
By:
~./~~
Jcrfrcy ~ oswcll, Esquirc
Administrator, D,B,N.C.T.A, of the
Estate ofG. Winfield Yarnall, Ocecused
Outed: Muy 20, 2005
.5.
~
.
I
BOSWELL, TINTNER, PICCOLA & ALfORD
COUNIEl-O,., AT LAW
~ I ~ NORn! fRol(\' SnEET
P.Q, !lOX 1,\1
H^RRIIDURG. Ph 17108.07,\1
WII.\.IAM 0 DOSWeLL
1I043.\OgOI
LeONARD TINTNtR
JCFf'R&'f t PICCOL"
Jt'FRt't' R. BOSweLL
ORIOID Q ^LFORO
Q. COWARD 5CMWtIKE.RT, IV
17111 ZJO,QJ1?
r".,. 11111 230,031&
btpaa.unet
F~bruary 15,2005
Mrs, Margaret R. p, Yamall
30 West Cau~r Lan~
Camp Hill, PA 1701 I
Ms, Elizabeth y, Jury
1010 Swarthmore Road
New Cumberland. P A 17070
Mr, Thomas p, YaOlall
7 Wildwood Lan~
Sudbury. MA 01776
Ms. Heather Yamall
1109 Indian Pipe Lane
Zionsville. IN 46077
Ms, Melissa A, Schreck
31 Farmhouse Lane
Camp Hill, PA 1701 I
Ms, Autumn Yamall
I 109 Indian Pipe Lane
Zionsville, IN 46077
John A, Persun, C.P,A,
Boyer & RilleI'
785 Fifth Avenue
rJ Floor Suite 2
Chambersburg, P A 1720 I -4232
Re: Estate ofG, Winfield Yarnall, Deceased
Dear Mrs. Yarnall and Yarnall Fmnily Members:
I have addressed this leller to yOU, to your late husband's children. to G. Winfield
y,m,II, ":, ,h;l''''' (m' ,m,"h;l""" "d " '0", '" Joh', who h"dI" yo"' "",,,,,,. ,
h'" ,,"o~d r" ,0", "r",,"'''' ",,'w, "d ,,,m'" d",m"'" p,rt'"'' " m' "m,lct'"
onh"'m",,,m"" o1<h' ",.re or G. w,,",1d y,m,II, D""~" 0' '"'''' 1, 200;, '"
fiI,d 0 FI"' ", FI,,' A"oo" (A'"'''' " m, O"h'''' Coort 01""" onh' Coort or
Comm" PI,,' or C'mb~'''' Coo"" ,,,,,,,,,"" Th' '''''''' ,h"" """",,,, th"
",,,",,, 'ori', th' o'm"'''''''''' Th" "00" " "",' " N",mb" 2S, 2004, wh"h " ,
,."m"t oJ,,'"~ "to r" th' Smith .,m', ,,,,,,m," M,,,,,m'" ,,,,",, (IMA). wh',h
hold, tM ,,,,,,', portfolio hold"". ,,,,",,,,,, th" '"'"''' f" tM p,ri,d from N,,,mb"
26, 1996, " N",mb" 2S. 21)04, "",P" ,f p",,,,,,1 ",,' S 1,0",290.54; '''b''''''''" f"
'''''' ,,' "m""",t'" "p'''''' ",,' S IS',44 8.60; ,,' p"" ,p" ""ribot'''' " b'"''''''''''
"",,,'. "m;l, m,mb'", Pi,,'''' H,,'th, z,,, Loth"" Ch,,,h, on' th, T ""t U"" Will
"", S931,830.56. I' ,dd"'''' ,,,,m' "",'bot"" " Ih' '"~,,',' ","~ ",,' S335,315.99.
Th", ~","",g to m' ,,,,"m, ""ribot'''' m'do on' " '" "", ,r pri,,,,,,I ", ,,,,m' ",,'
S 1,213,406.55. H'''''''' b'~'~ ,f ","',,,,,, " """' ,1<h' ,,,,,,', """", h""''''
actual distribution of principal to the Trost Under Will will e)(ceed the tigure stated in the
Account signiticantly.
EXHIBIT "A"
.'
,
'.
Pa\:~ Two
F~rmtary 15, ~Otl5
B,ls~d onth~ principal valu~ on 11/26/%, th~ A~~ount (as of Nov~mb~r ~l\. ~()O-l) lists
th~ prin~ipal balanc~ on hand for distribution as (52S,029,05), allcr th~ principal distribution of
S9 17,853,8 Ito b~ mad~ to Ih~ Trust Und~r Will. You should not~ that prin~ipal on hand for
distribution has b~~n rcdu~~d by th~ curr~lllly unfund~d (unliquidat~d) r~,11 cstal~ int~rcst of
S25.000 (as p~r th~ Antcnuptial Agr~~I1l~nt) and ~stimal~d, y~tunpaid, r~s~rvcs, How~v~r, thc
Smith Bam~y IMA lists thc tOI,1I valu~ of 5 1.31-1,-103,75. .IS of Nov~mb~r 28. 2004. As
Administrator. O,B,N,C.T,A"I hav~ work~d with Dcnnis L. Shank. CFI', CFA, First Vic~.
President.lnvestm~nts. Salomon Smith Banl~y,lo produ~~ in~om~ for th~ surviving spousc and
r~.lsonable growth in total prin~ipal holdings for th~ Trust Und~r Will's conting~nt
r~maindcrmen (childr~n and gr<lndchildr~n) to whomth~ Trust~~ will distribut~ thc ass~ts, Ir~~
oftrust.uponth~ dcath ofth~ surviving spousc, You will not~ thatth~ towl valu~ of principal
holdings hav~ incr~as~d substantially in spit~ of thc r~c~nt ~conol1lic r~c~ssionthat caus~d a
great r~du~tion in stock values,
The Account includ~s an Information Exhibit which shows the chang~s in principal
holdings since Nov~mber 26. 1996, You should nole tlUlt expenscs of administration wcrc paid
from principal holdings, including cash and thc procccds Ii'om bond r~d~mptions and stock
liquidations, You should also not~ that income to the surviving spous~ was paid from income
actually eam~d on principal holdings and as to whi~h liduciary incomc tax rctums wer~ timely
liI~d for each year, Becaus~ the value of redcmptions and thc proceeds fromth~ liquidation of
certain stock issues exceeded expenses, the cash accounts increascd from 535,359,08 (as of
11/26/96) to 5226,008,03 (as of 11/28/0-1), The currcnt valuc of stock, and bonds. the remaining
principal holdings, show an increase from sn 1,996,18 (as of 11/26/96) to S 1.093,306,05, an
increase ofS371 ,3:29,87, Thus, the original cash accounts with a value ofS35,359.08 (as of
11/26/96) and stocks and bonds with a value 01'5999,681.17 (as of 11/26/96) have increased in
value during this administration by 5284.273,83 to S 1,319,314,08, Thc total valuc of principal
holdings, less reserves. with the stated value of 5 1,319,31.\'08. is net of all expenses of
administration and distributions of income, This greater value, which is ~omprised of cash
accounts, common stocks, c1osed-~nd funds. preferr~d stock, and mutual funds. as listed inthc
Smith Bamey IMA will be distribut~d to the Trust Undcr Will, less rescrves,
The staled value for thc Smith Bamcy IMA docs not include thc valuc of personal
property. the distribution of which will be made immediately after an Agrecment Conceming
Distribution of Personal Property and Release (pcrsonal I'rop~rty Agr~~l1lent) is cxecuted by
Mrs, Yamall, her children, and hcr step-childrcn, A res~rve has b~~n designat~d in the Accoulll
to pay for the moving ~xpense, In a separate I~ller you will receive the Personal Propehy
Agreem~ntto detailth~ distribution of personal property, Dr. Yamall provided that his surviving
spouse may use, during her lifetime, any personal property with distribution to his natural
children (and grandchildren) upon her death. Mrs, Yam all has selected some articl~s that sh~
will retain, which articl~s will be distributed to th~ Yamall survivinl! children and G, Winlield
Yamall, Jr.'s children (the grandchildren) upon h~r death, Mrs, Yarnall's natural children (th~
Persun children, namely Lloyd. John, and Andrew) will agree that they prcsently have no claim
to any listed articlcs and. upon their mother's death. will havc no claim to those articles as listcd
in the Personal Propcrty Agrccment.
Pal!~ Thr~~
F~bnwry 15, 2005
As Administrator, D,IJ,N,C:r.A" I will distribut~ to Manul:lclUJ'CI'S and Trad~rs Trust
Company. as TrlIste~ ofth~ Trust Und~r Will, th~ balanc~ ofth~ Smith l3arn~y IMA,I~ss c~rHlin
r~s~rv~s for anticipat~d obligations paid and to b~ paid an~r No\'~mb~r 2S, 200-1, as r~li:r~nc~d
in tb~ Estat~ S~ltl~m~nt Agr~~m~nt and as list~d inth~ Account. as lollo\\'s:
1. R~s~rv~ lor Lois E, Yarnall EsHlt~ Fiduciary Incom~ Tax liability
10-11 for p~riod ~nding 12/31/1990. $ 1,500;
2, R~s~rv~ for tiling Ii:~s - $ 1,500;
3, R~s~rv~ for unliquidal~d int~rest of real ~stat~ as p~r the Antenuptial Agreement -
$25,000;
4, Reserve for personal prop~rty moving expense and storage - $5.000;
5, Reserve for attorneys Ii:~s - $8,000;
6, Reserve for 2004 Fiduciary Income Tax and tax preparation lor period ending
December 31, 2004, and for 2005 - $ I 0,000;
7. Reserve lor income distribulion to surviving spouse lor period ending December
31. 2004, and 2005 - $24,000;
8, Reserve for administrator's fees - $6,000; and
9, Reserve for closing costs and administration exp~nses - $ 1,000
TOTAL
$ 82,000
I note that the Account, as filed, lists all reserves as disbursements of principal in
Schedule C-3, Administration Expenses, ralher than allocating same between principal and
income, because the total balance of the Smith Barney IMA will be dislributed to the Trust
Under Will, I further note that certain disbursements in the Account bear the date 11/26/96,
which IVas the date of death, or a later date when the Account was revised, which dates may not
be the actual date of the disburs~ment. The reserves arc estimates of various payments made and
to be made after November 28. 2004, I do not expect that any referenced payment or expense
will exceed the respective reserve. so any difference will be added to the amount to be
distributed to the Trust Under Will. I do note that Margaret R, p, Yarnall elected not to be paid
the $3,500 Family Exemption, to which she was entitled as the surviving spouse, as she has
received the income from the various estate principal holdings or invcstments, as per the
decedent's expressed intent.
As Administrator, D,B,N.C,T,A" I do note that certain holdings were liquidated after
November 28, 2004. Resultant from frequent consultations with Dennis L. Shank, we aCled to
take advantage of the recent increased value in certain stock issues, anticipating a negative
correction in the stock market during the first quarter of 2005 and, also. 10 balance losses and
Pagc Four
Fcbruary 15, 2005
gains for incomc t:IX purposcs, Thc tolal uccount valuc chungcs daily, duc 10 llUcllJations inthc
nmrkcl v:lluc und incomc cUnlcd sincc NOl'cmbcr 28, 200-1. Thc cxacl v:i1uc ofthc cstutc's
dislributionlo thc TllIst Undcr \Vill will bc dcpcndcnlupon thc Smith Barncy IMA \'uluc on thc
dutc of distribution,
Thc documcnts cncloscd for your infonllation, rcvicw. und upproval arc, as follows:
I. First and Finul Account lor thc pcriod from Novclllbcr 26, 1996, to Novembcr 28,
2004, which is Estatc Scttlcmcnt Agrecment, Exhibit "K;"
2, Estate Settlcmcnt Agrccment, which includcs numcrous exhibits, including .
Exhibit M, which is thc Smith Burncy IMA, as of No\'cmber 28, 2004; and
3, Agreement Conccrning Distribution of PcrsonalProperty and Relcase ("Personal
Propcrty Agrccmcnt"),
Kindly contact me if you have any qucstions with regard to any details stated in any ofthcse
documents. You should kecp these documcnts, (have enclosed additional pagcs for your
execution and corresponding pages for acknowledgmcnt by a nOlary public for each Agrecmcnt.
Kindly return the two original execution pages, as wcll as both pagcs that contain the notary
public's acknowledgment (cnvelopc providcd), as ( must assemble Ihe documents and make a
final report to the Orphans' Court,
( request thai Beth or Melissa provide mc with the location/addrcss where we will move
the personal property, as well as several convenient dates when Beth or Melissa can be present
for the move, When ( receive the Personal Property Agreement's execution pages from all
parties to the Agreement, ( will make urrangements for moving the personal property, Kindly
note that (by separate letter) the Personal Property Agreemcnt will be sent to Lloyd R, Persun
and to Andrew M. Persun, who arc partics only 10 that Agreement. (do not intend to send to
them the Account or thc Estatc Settlement Agrcement. I will inform all parties to the Personal
Property Agreemelllthe selected location and the moving date, prior to the move,
Kindly return the execulion pages and notary public acknowledgmcnts to me as soon as
possible. I thank you for your consideration, and ( look forward to the completion of final
details of this estate administration,
Sincerely,
'XifC1 "-.
JM;ey R, Boswell
JRB:c1h
Enclosures
cc: Joanne E. Book. Esquire, lor
Manufacturers 'and Traders Trust Company, Trustee (w/copy of enc.)
BOSWELL, TINTNER, PICCOLA & ALFORD
COUNstLORS AT LAW
} 1 ~ NORnt FRONT STKEIiT
1'.0. Box 741
IIAKKI!nURG, VA 17108.07011
WI1.LIAM 0 DOSWeLL
UQ43.IOggl
LEONARD TINTHER
JeF,REY t. PICCOLA
J["f"RU R. BOSWELL
ORIOIO Q. ALFORD
O. EDWARD SCHWEIKERT. IV
11111 23ft.DJ17
rAlt 11111 238.0318
b1plOaU.nol
May 20, 2004
Mr. Curt Long
CUlllberlund County I'rothonotury
CUlllberlund County Courthouse
1 Courthouse Squure
Curlisle,l'A 17013-3387
RE: G, Winfield Yunmll Estute
In the Court ofColllmon Pleus
CUlllberlund County, Pennsylvuniu
Orplmns' Court Division
No. 21-1996-1014
Deur Prothonotury Long:
Pleuse find enclosed for filing the Petition for Reconsiderution ofConfinnution of First
und Finul Account and a proposed Order in the abovc-captioned action. Kindly rctum a time-
stUlllped copy in the stamped, addressed envelope,
Should you have any questions, please do not hesitate to call. Thunk you for your
ussistunee.
Sincerely,
?JIPL--
JelTrey R. BoslVell
JRB:clh
Enclosurc
cc: Mrs, Murguret R. P. Yurnull (IV/copies of enc.)
Mr, Thonms p, Ynnmll (IV/copics ofcnc.)
Ms, Elizabcth Y. Jury (IV/copies of enc.)
Ms. Mclissu A. Schreck (IV/copies of cnc.)
Ms, Hcuthcr (Yanmll) Kutes (IV/copies of cnc,)
Ms, Autullln (Yamull) Amold (IV/copies of cnc,)
John A. Persun, C,P,A, (IV/copies of cnc,)
Jonnne E. Book, Esquire (IV/copies of ene.)
Debru K, Wullet, Esquire (IV/copies ofenc,)
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RECEIVED MAY 267005
lfl
IN RE:
ESTATE OF : IN THE COURT OF COM:\ION PLEAS
G. WINFIELD Y ARN.-\LL, : CUMBERLAND COUNTY
deceased : CO:\L\IONWEAL TH OF PENNSYLVANIA
: ORPHANS' COURT DIVISION
: NO. 21-1996-IOI~
ORDER
A:-':O NOW. in consideration of the Petition of Jeffrey R, Boswdl. Administrator.
D,B.N.C,T.A., to reconsider thc confinnation of the First and Final Accountliled January 7.
2005. it is hereby ORDERED that the confirnmtion entered by this Court on or about March I,
2005. is hereby stricken. with conlinnation of that Account deferred until such time as there is
resolution of objections filed of record on :'Iarch 25. 2005. and March 26. 2005. e;o,;ecution of an
Estate Settlement Agreement. and execution of an Agreement Concerning Distribution of
Personal Property and Release,
P.1.
Dated:
RECEIVED MAY 262005 \
~l'
IN RE:
ESTATE OF I~ THE couln OF CO:\I:\10N PLEAS
G. WINFIELD YAR~ALL, : CUi\IBERLAND COliNTY
deceased COi\I:\10NWEAL TH OF PEN;';SYL \'A~I.-\
ORPH.-\;';S' COURT DIVISION
NO. 21-1996-IOl~
ORDER
A:-.1D "OW. in consideration of the Pelition of Jeffrey R, Boswell. Administrator,
D,B,:-J,C.T,A,. to reconsider the confinnation of the First and Final Account tiled January 7.
2005. it is hereby ORDERED that the conlirnmtion entered by this Court on or about ~larch I.
2005. is hereby stricken. with conlinnation ofthm Account deferred until such time as there is
resolution of objections filed of record on ~larch 25. 2005. and March 26, 2005. execlllion of an
ESlUte Settlement Agreement. and execution of an Agreement Concerning Distribution of
Personal Property and Release,
1'.1,
Dated:
".t
..
BOSWELL, TINTNER, PICCOLA & ALFORD
COUNSELORS AT LAW
31) NORm FRONT STREET
P,O, BOX 74\
HARRISBURG,pA 17108,074\
WILLIAM O. BOSWELL
11943.lg991
LEONARD TINTNER
JEFFREY E, PICCOLA
JEFFRE.Y R. BOSWELL
DRIGID Q, ALFORD
G. EDWARD SCHWEI~ERT.IV
17171 238.g377
r.u. 17171 238.11318
blpaOan,net
Octobcr 17. 2005
Ms, Glenda Pamer Stl'llsbuugh
Register of Wills
Cumberlund County Courthouse
One Courthouse Square
Carlisle, PA 17013
RE: Estute ofG. Winficld Yunmll. Deceused
Estate No.: 1996-01014
Deur Ms. Strasbaugh:
I have enclosed for filing the Status Report Under Rule 6,12 pertinent to the closing of
the above-stated estate. If you require any additional informution, kindly contact me, I thank
you for your consideration and your allention to this mailer.
Sincercly.
J~:~well
JRB:elh
enclosure
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INCOME
Income balance as per First and Final Account
stated to 11/28/04
Additions to income to 11/28/04
(27,544.02)
25,267.68
Additions to income from 11/29/04
to 02/28/06
Disbursements of Income and reserves
48,345.70
(45.071.281
TOTAL for additional income distribution
$998.08
Estato of G. Wlnflold Yarnall
AD_DITIQNS TO PRINGIPAL
Data
Payor
Amount
04/22/05 Cash Cash found by
Margaret R. P. Yarnall
In residence 1,402,00
12/30/05 PA Troasury G. Winfield Yarnall
Unclaimed Property 136,29
12/30/05 PA Treasury Lois Yarnall
Unclaimed Property 172,72
TOTAL ADDITIONS TO PRINCIPAL: $1,711.01
Estato of G, Wlnflold Yarnall
CONVBRSIONS '1'0 CASH
Doscrlpllon
(Il) Dalu
ACQUIRED
(c) Dale
SOLD
(d) (0) Cost or (I) GAllI or ~055
Salos rHlco Olilor Basis (d) less Ie)
Allogheny Energy Inc ,472 11/26/1996 12/23/2004 9,189,01 1,1,337,00 .5,147,99
sh, '
American Eleclrlc Power 11/26/1996 12/23/2004 11,468,96 13,769,50 .2,300,54
Co Inc. 333 sh,
Centerpolnt Energy Inc. 11/26/1996 12/23/2004 2,351,67 2,700,00 .348,33
218 sh,
Delphi Corp. 293 sh, 11/26/1996 12/23/2004 2,368,85 3,600,00 .1,231,15
Enbrldge Energy Partners 11/26/1996 12/30/2004 29,774,79 20,250,00 9,524,79
L P . 600 sh,
General Motors Corp. 420 11/26/1996 12/23/2004 16,628,56 24,517,00 -7,888.44
sh.
Inti Business Machines 11/26/1996 12/30/2004 45,060,47 17,810,07 27,250.40
Corp. 460 sh,
Mlrnnl Corp - 90 sh, 11/26/1996 12/30/2004 21,39 21,60 -0,21
Occidental Prelroleull1 11/26/1996 12/31/2004 17 ,231.02 7,012.50 10,218,52
Corp-Del. 300 sh,
Raylheon Company New, 11/26/1996 12/23/2004 956,63 1,508.00 .551,37
26 sh,
Reliant Energy Inc. 171 sh, 11/26/1996 12/23/2004 2,186,89 2,150.50 36,39
RTS Gabelll Utility Trust. 11/26/1996 11/30/2004 76,50 0.00 76,50
150 sh,
Smith Barney High Income
Fund CI A . 2,632,6777 sh,
11/26/1996
12/30/2004
18,613,03 29,880.89 .11,267,86
Smith Barney High Incomo
Fund CI A .38.348 sh,
03/27/1997
12/30/2004
271,12 434.87 .163.75
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Estate of G, Winfield Yarnall
CONVERSIONS TO CASH (cont. )
Doscrlptlon (b) Dale (c) Date (d) (e) Cost or If) GAIU or LOSS
ACQUIRED SOLD Sales price Other Basis Id) loss Ie)
Smith Barney High Income 04/25/1997 12/30/2004 274,30 437,25 -162,95
Fund CI A .38,798 sh,
Smith Barney High Income 11/26/1996 12/30/2004 30,896,53 49,600,52 .18,703,99
Fund CI A .4,370,0893 sh,
Smith Barney High Income 07/25/1997 12/30/2004 389,73 647,17 ,257,44
Fund CI A. 55,125 sh,
Smith Barney High Income 09/26/1997 12/30/2004 390,09 657,13 .267.G4
Fund CI A. 55,175 sh,
Smith Barney High Income 06/27/1997 12/30/2004 391,07 642,20 .251,13
Fund CI A . 55,314 sh,
Smith Barney High Income 08/29/1997 12/30/2004 392,39 652,14 .259,75
Fund CI A .55.501 sh.
Smllh Barney High Income 05/30/1997 12/30/2004 393,10 637,19 .244.09
Fund GI A . 55,601 sh,
Smith Barney High Income 10/31/1997 12/30/2004 396,37 662,10 .265,73
Fund CI A . 56.063 sh,
Smith Barney High Income 11/28/1997 12/30/2004 400,40 667,14 .266,74
Fund CI A .56,633 sh,
Smith Barney High Income 01/30/1998 12/30/2004 402,99 677.73 .274,74
Fund CI A-57 sh,
Smith Barney High Income 02/27/1998 12/30/2004 406,38 682,86 .276,48
Fund CI A . 57,48 sh,
Smith Barney High Income 03/27/1998 12/30/2004 409,46 688,03 .278.57
Fund CI A .57,915 sh,
Smith Barney High Income 04/24/1998 12/30/2004 412,56 693,24 ,280,68
Fund Ci A .58,354 sh,
Smith Barney High Income OS/29/1998 12/30/2004 418,51 698,SO .279,99
Fund CI A - 59,195 sh.
Smith Barney High Income 06/26/1998 12/30/2004 424,21 703,82 .279.61
Fund CI A . 60,002 sh,
Estate of G, Winfield Yarnall
CONVERSIONS TO CASH (cant.)
Description (blDato (c) Dalo (d) leI Cost or If) GAllI ar LOSS
ACQUIRED SOLD Salas prlco Othor Oasis Idlloss 101
Smllh Barney High Income 07/31/1998 12/30/2004 427,11 709,22 .282,11
Fund CI A . 60.411 sh,
Smllh Barney High Income 12/26/1997 12/30/2004 431.17 717 ,80 .286,63
Fund CI A .60,986 sh.
Smllh Barney High Income 01/29/1999 12/30/2004 4,11,11 677.58 ,236.47
Fund CI A . 62,392 sh.
Smith Barney High Income 09/25/1998 12/30/2004 446,27 680.44 .234,17
Fund CI A .63,121 sh,
Smllh Barney High Income 11/27/1998 12/30/2004 449,72 691,43 ,241,71
Fund CI A .63.609 sh.
Smllh Barney High Income 02/26/1999 12/30/2004 453,20 682,69 .229,49
Fund CI A. 64,102 sh,
Smllh Barney High Income 04/30/1999 12/30/2004 454,23 693.24 .239,01
Fund CI A .64,248 sh,
Smllh Barney High Income 03/26/1999 12/30/2004 455,84 687,95 .232,11
Fund CI A - 64.475 sh,
Smith Barney High Income 08/28/1998 12/30/2004 456,43 714,66 .258,23
Fund CI A .64,558 sh,
Smllh Barney High Income 12/24/1998 12/30/2004 460,00 696,84 .236,84
Fund CI A .65,064 sh,
Smllh Barney High Income 10/30/1998 12/30/2004 467,57 685,81 .218,24
Fund CI A - 66.134 sh,
Smith Barney High Income OS/28/1999 12/30/2004 469,87 698,51 -228,64
Fund CI A . 66.461 sh.
Southern Union Company. 11/26/1996 12/30/2004 28,469,10 13,162,50 15,306.60
1,215 sh,
Texas Genco - 10 sh, 01/07/03 12/14/2004 470,00 89,68 380,32
Time Warner Inc. 600 sh, 11/26/1996 12/23/2004 11,225,16 1,223.44 10,001,72
Eslale of G, Wlnflold Yarnall
CONVERSIONS TO CASH (conI,)
(~) Dalo (c) Dalo (d) (e) Cost or (f) GAIN or LOSS
Doscrlption ACQUIRED SOLD Sales prlco Olller Basis (d) loss (0)
American Online
400 sh.
ADJUSTMENT from FFA 11/26/96 08/28198 Same (6,525,00) 6,525,00
Intel Corp,
200 sll.
ADJUSTMENT from FFA 11/26/96 08/28/98 Same (12,375,00) 12,375,00
Equity Income Fund
5,000 sh,
Concept TelegJobaJ Trllst 11/26/96 02/13/98 7,412,00 6,160,00 1,252,00
1990 Buick 11/26/96 OS/20/99 3,800,00 3,800,00 0,00
RTS Gabelll EquJly
Tr,lnc, .1,512 sh, 09/28/05 11/10/05 30,24 ,01 30,23
Crown Pacilic Partners
LP Common Units.
400 sh, 11/16/96 05/13/05 0,00 8,450,00 .8,450,00
Inti. Business Machines
Corp Versus Purchase(s)
213 sh, 11/26/96 12/30/05 17,193,15 8,246.83 8,946,32
Sovereign Bancorp, Inc,
,256 sh. 11/26/96 01/24/05 5,82 1,51 4,31
Waypolnt Financial Corp,
19sh, 11/26/96 01/24/05 532,00 141,67 390,33
Gabelll Global Multimedia
Tr,
,6602 11/26/96 02/07/06 6,60 7,19 ,,59
Pennsylvania IDA
(due 07/01/99)
200sh, 11/26/96 07/01/99 20,000,00 20,876.20 (876,20)
TOTALS (adjusted for rounded figures) 287,153.51
248,334.15
38,819.36
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Estate of G, Wlnflold Yarnall
BONDS: CONVERSIONS TO CASH
(b) Date (c) Dato (d) Ie) Cost or (I) GAIN or lOSS
Description ACQUIRED SOLD Salos price Olher Basis (d) less (0)
U,S, Savings Bond
Series E 11/26/96 06/16/99 199,52 50,00 149,52
U,S. Savings Bond
Series EE 11/26/96 06/16/99 385,26 200,00 185,26
520,000 U,S. Treasury
Note 0.2004 . (due 2004) 11/26/96 11/13/04 20,000,00 22,225,00 (2.225,00)
$30.000 U,S, Treasury
Note Y.1977 . (due 1997) 11/26/96 11/15/97 30,000.00 30,506,40 (506.40)
$30,000 U.S. Troasury
Note C2004. (due 2004) 11/26/96 08/16/04 30,000.00 32,165,70 (2.165,70)
TOTALS
80,584.78
85,147.10
(4,562.32)
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Estate of G, Wlnflold Yarnall
Unrealized Gain/(Loss) . Det~i1
statod as of 01/27/06
Purchase Cost Market Gain/
Description Purchase Price Basis Price Value (Loss)
Aotna Inc, New
140,000 sh. (merger) 12/14/00 17,38 2,433 92,69 12,977 10,544
Chevron Corp
308.000 sh, 11/26/96 32,63 10,050 60,38 18,597 8,547
Dominion Res Black
Warrior Tr
1,000.000 sh, 11/26/96 20,8B 20,875 49,07 49,070 28,195
Dow Chemical Co.
399,000 sh, 11/26/06 27,91 11,136 42,18 16,830 5,694
Exelon Gorp.
340,000 sh. 11/26/96 12,63 4,356 57.61 19,587 15,231
Exelon Corp,
400.000 sh. 11/26/96 12,81 5,125 57,61 23,044 17,919
Flrstenergy Corp,
331,000 sh, 11126/96 13,69 4,531 50,58 16,742 12,211
Flrstenergy Corp.
500,000 sh. 11/26/96 13,69 6,844 50,58 25,290 18,446
Gabelll Equity Tr, Inc.
1,222,800 sh, 11/26/96 8,44 10,318 8.49 10,382 64
Gabelll Equity Tr. Inc,
22,320 sh. 05/02/97 8,59 192 8,49 190 (2)
Gabelll Equity Tr, Inc,
30,660sh. 07/18/97 9,23 283 8.49 260 (23)
Gabolll Equity Tr, Inc.
28.960 sh. 10/21/97 10,02 290 8,49 246 (44)
Gabelll Equity Tr. Inc.
32.730 sh. 01/13/98 10,51 344 8,49 278 (66)
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Estale of G. Winfield Yarnall
Unrealized GaJn/(!-ossL:.Q9J;!iL(cont.)
stated as of 01127/06
Purchase Cost Market Gain/
Description Purchase Price Basis Price Value (Loss)
Gabelll Equity Tr. Inc,
27.100 sh. 04/15/98 11,22 304 8,49 230 (74)
Gabelll Equity Tr, Inc,
30.840 sh, 07/14198 10,87 335 8,49 262 (73)
Gabelll Equity Tr. Inc.
35.110 sh, 11/03/98 9,76 343 8,49 298 (45)
Gabelll Equity Tr. Inc,
46.170 sh. 01/29/99 10.57 488 8,49 392 (96)
Gabelll Equity Tr. Inc.
32.640 sh, 04/29/99 11,11 363 8,49 277 (86)
Gabelll Global
Multimedia Tr,
108,530 sh, 11/26/96 6,88 746 10,53 1,143 397
Gabelll Global
Multimedia Tr.
5.900 sh, 01/09/97 6,90 41 10,53 62 21
Gabelll Global
Multimedia Tr,
1.700 sh, 01/20/98 8,77 15 10,53 18 3
Gabelll Global
Multimedia Tr.
7,830 sh. 01/20/98 8,77 69 10,53 82 14
Gabelll Global
Multimedia Tr.
1,570 sh. 01/20/98 8,77 14 10,53 16 3
Gabelll Global
Multimedia Tr.
3,610 sh, 11/09/98 8,69 31 10,53 38 7
Estato of G, Wlnflold Yarnall
!Jnrc,ali~Qd Ga\I1J(l-9j;..?)~~DclruLt!!9J)11
staled as 01 01/27/06
Purchaso Cost Market Gain/
Description purchase Price Basis Price Value (Loss)
Gabelll EqullY Tr, Inc.
6,520 sh. 01/20/99 10,89 71 10,53 69 (2)
Glaxosmlthkllne
PLC SP ADR
400,000 sh, 11/26/96 31,75 12,700 52.16 20,864 8,164
Gabelll Utll. Tr.
121.520 sh, 11/26/96 9,38 1,139 9,64 1,171 32
Gabelll Utll. Tr.
2,220 sh. 05/02/97 8,60 19 9,64 21 2
Gabelll Utll, Tr.
3,050 sh. 07/18/97 9.23 28 9.64 29 1
Gabelll UllI, Tr,
2,880 sh, 10121/97 10,02 29 9,64 28 (1)
Gabelll UtII. Tr,
3.250 sh. 01/13/98 10,51 34 9.64 31 (3)
Gabelll UtII. Tr,
2,690 sh. 04/15/98 11,22 30 9.64 26 (4)
Gabelll UllI. Tr.
3.060 sh, 07/14/98 10.87 33 9.64 30 (4)
Gabelll UllI. Tr,
3.490 sh. 11103/98 9,76 34 9,64 34
Gabelll UllI. Tr,
4.590 sh, 01/29/99 10,57 48 9,64 44 (4)
Gabelll UllI. Tr,
3.240 sh, 04/29199 11.11 36 9,64 31 (5)
Home Depot, Inc.
900.000sh. 11/26196 11.75 10,600 40.00 36,000 25,400
Inti, Business
Machines Corp,
690,000 sh. 11/26/96 38.72 26,715 81.02 55,904 29,189
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Estato of G, Winfield Yarnall
Wnr.onl izc~~ain/(Lo$J! ).'.Ro!1!.iL(~.OJ1t.)
slalod as of 01/27/06
Description
Purchase
Purchase
Price
Cost
Basis
Price
Market
Value
Gain/
(Loss)
Intel Corp.
800,000 sh, 11/26/96 15,47 12,376 21,67 17,336 4,960
Johnson & Johnson
1,600,000 sh, 11/26/96 26,81 42,900 58,71 93,936 51,036
Lord Abbell Affiliated
Fund. 466,900 sh, 11/26/96 12,81 5,981 14,58 6,807 826
Lord Abbell Affiliated
Fund .107,040 sh. 11/26/96 13,20 1,413 14,58 1,561 148
Mellon Flnl. Corp.
600,000 sh, 11/26/96 17.59 10,556 36,31 21,786 11,230
Marathon 011 Corp,
300,000 sh. 11/26/96 22,88 6,863 75,04 22,512 15,650
Occidental Petroleum
Corp.Del.. 200.000 sh, 11/26/96 23,38 4,675 91,21 18,242 13,567
Public Service
Enterprise Grp,
141.000 sh. 11/26/96 28,50 4,019 69,91 9,857 5,839
Pepco Holdings Inc,
192,000 sh, 11/26/96 12,50 2,400 23,31 4,476 2,076
PPL Corp,
1,000,000 sh, 11/26/96 11,75 11,625 30,00 30,000 18,375
Southern Co,
228.000 sh, 11/26/96 22,13 5,045 35,27 8,042 2,997
Sovereign Bancorp
Inc. . 1,499,000 sh, 11/26196 5,91 8,857 21,63 32,423 23,567
Time Warner Inc.
2,600,000 sh, 11/26/96 2,04 5,302 17,29 44,954 39,652
Tyco Inti, Ltd. New
1,552,000 sh, 11/26/96 23,75 36,852 26,46 41,066 4,214
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Estate 01 G. Winfield Yarnall
Unrealized Gain/Loss. Detail (cant.}
stated as of 01/27/06
Purchase Cost Market Gain/
Description Purchase Price Basis Price Value (Loss)
Verlzon Communications
1,210,000 sh. 11/26/96 34,21 41,400 32.14 38,889 (2,511)
Wachovla Corp, 2". New
648,000 sh. 11/26/96 33,64 21,800 54,40 35,251 13,451
Xcel Energy Inc.
310.000 sh. 11/26/96 18,39 5,700 19,45 6,030 300
AIM Income Fund
CI A .1,862,740 sh. 11/26/96 9.95 18,538 6.37 11,866 (6,673)
AIM Income Fund
CI A .1.950 sh. 07116/03 6,80 13 6,37 12 (1)
Amerco Ser A 8 v,%
Cum Pfd, . 600.000 sh. 11/26/96 24,50 14,700 25,18 15,108 408
Delaware American
Government
5,115,810 sh. 11/26/96 7,75 39,648 7.51 38,420 (1,228)
Eaton Vance
Pennsylvania
2,480,000 sh, 11/26/96 10.60 26,288 9,92 24,602 (1,686)
Eaton Vance
Pennsylvania
84,860 sh. 11/26/96 10,25 870 9,92 842 (28)
Eaton Vance
Pennsylvania
1,090 sh, 05/06/04 9,96 11 9,92 11
Van Kampen U 5
Mortgage Fund
1,515,870 sh. 11/26/96 14.62 22,162 13,61 20,631 (1,531)
TOTAL (adjusted for rounded figures)
481,036
855,253
374,217
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Estate of G, Wlnflold Yarnall
CAPITAL GAIN DISTRIBUTIONS
INFORMATION SCHEDULE
Rolnvested In spoclflc mutual funds or In Smith Barney Bank Deposit Program:
INFORMATION SCHEDULE
1997 1,252.33
1998 1,603.46
1999 2,588,28
2000 2,752.54
2001 1,786.84
2002 1,622.59
2003 989.44
2004 1,235,44
2005 1.818.94
TOTAL $ 15,649.86
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Estato of G, Wlnflold Yarnall
DISBURSEMENTS OF PRINGIPAl
Admlnlstratlvo Expenses:
Check Date
No, Paid
Payee
Sorvlce
Amount
1061 12/31/04 Boswell, Tlntner. Piccola
& Alford Adm, Expense 231,84
1064 01107105 Cumberland County
Register of Wills Filing Fee 780,00
1065 01/25/05 Boswell, Tlntner, Piccola
& Alford Closing Costs 1,000.00
1070 OS/24/05 Cumberland County
Register of Wills Filing Fee 15,00
Federal and State Taxes:
1067 04/11/05 U,S. Department of Treasury 1041/2005 2,072,10
1068 04/15/05 PA Dept. of Revenue PA-41/2005 482.00
1071 06/15/05 PA Dept. of Revenue PA-41/2005 12.47
Feos and Commissions:
1061 12/31104 Boswell, Tlntner, Piccola
& Alford Attorney Fees 9.840,00
1062 12/31/04 Jeffrey R. Boswell, Esquire Admin. Fee 4.000,00
Reserves:
Family Exemption 3,500,00
Filing Fees 1,000,00
Administrator Fees: 2,000,00
Attornoy Fees 2,000,00
Lois E. Yarnall Estate. Fiduciary Income Tax 1,000,00
Porsonal property moving expense 1,500.00
2005, 2006 fiduciary Incomo tax 500.00
TOTAL DISBURSEMENTS OF PRINCIPAL:
$ 29,933.11
..----
\
Estate of G. Winfield Yarnall
~QDITIONS TO INCOME
Income not [ncluded in First and Fin(ll Acc.9Jmt
Date
Amount
12/20/96 PECO 90,00
12/27/96 Harris Savings Bank
Acct.1I02.0123003514 878.52
12/27/96 Harris Savings Bank
Acct.1I02.0124000677 431,78
12/31/97 Harris Savings IRA dlstrlbullons 2,640,26
12/30/96 Allegheny Power System 202,96
12/31/96 Ohio Edison 187,50
12/31/96 Van Kampen American Capital 132,68
12/31/96 Delaware Group U,S. Gov't. Fd, A 232,55
12/31/96 Smith Barney ordinary dividends
Consolidated statement 12/01196.12/31/96 2,796,88
12/31/97 Crown Pacific 207,00
12/31/99 Crown Pacific 897,00
12/31/01 Crown Pacific (Loss)
12/31/02 Crown Pacific (Loss)
12/31/97 Dominion Resources 2,256,16
12/31/97 Dominion Resources (addlllonallncome) 844.18
Estale of G, Winfield Yarnall
!ncome not Included In First and Final A!=J:_9unt (cQ[1J,)
Date
Amount
12/31/99 Dominion Resources: $2,462,69 (239,74)
(originally stated as $2.702,43)
ADJUSTMENT
12/31/01 Dominion Resources: $3,209.65 (307.21)
(Originally stated as $3,516,86)
ADJUSTMENT
11/28/04 Dominion Resources 2,982,00
12/31/97 lakehead Pipeline 979,00
12/31/98 lakehead Pipeline: $949,00 (1.154,00)
(originally stated as $2,016,00)
ADJUSTMENT
12/31/99 lakehead Plpellno 2,091,00
12/31/01 Enbrldge: ($346,00) (1,575,00)
(f1k/a lakehead Pipeline)
(Loss, originally stated as $1,575,00)
ADJUSTMENT
12/31/03 Enbrldge: $123,00 (2,097,00)
(originally stated as $2,220,00)
ADJUSTMENT
11/28/04 Enbrldge 504.00
12/31/97 PA Industrial Development Authority (IDA) 600,00
12/31/97 Eaton Vance Municipal Trust 991,81
12/31/98 PAIDA 1,200.00
12/31/98 Eaton Vance 1,274,23
12/31/99 PAIDA 1,200,00
12/31/99 Eaton Vance 1,194,09
12/31/00 Eaton Vance 1,176,60
.....
Estato of G, Winfield Yarnall
Income not included In First and Final Account (cant,)
Date Amount
12/31/01 Eaton Vance 1,182.39
12/31/02 Eaton Vance 1,205,94
12/31/03 Eaton Vance 1,166,90
11/28/04 Eaton Vanco 1,095,20
TOTAL ADDITIONS TO INCOME: $ 25,267.68
Estato 01 G. Wlnllold Yarnall
Income nolil1cludecUn Fit!ilillld-FJJln' AccoJ!!lUcont.)
Inc9me_<ll!Q!:.Noyelll bQL.2B,_~004
Smith Barnoy Consolidated Slatemenl.11/29112004 -12/311~004
Ordinary Dividends 4,083.96
Mutual Funds Dividends 1,205,12
Royaltlos 800.07
Non.taxable Dividends 106,63
Bank Deposit Progrnmlnteresl 476,39
plus M& T Bank checking Interest .39
TOTAL 6,672.56
Smith Barney Consolidated Statement .12/01/2005 -12/31/2005
Ordinary Dividends 16,968,34
Mutual Funds Dividends 3,374.09
Royallles 3,961,10
Non.taxable Dividends 1,210,68
Bank Deposit Program Inlerest 12,147,22
plus M& T Bank checking interest 6,00
SUB.TOTAL 37,667.43
Estate of G, Winfield Yarnall
Pl$B_URSI;MI;NTS__Qf INCOME
Income Dlslrlbutlons to ~urvlvh!!I~Jlo!!so:
1063 01/03/05 Margaret R, p, Yarnall
1066 04/08/05 Margaret R. p, Yarnall
1069 04/11/05 Margaret R, p, Yarnall
1072 06/17105 Margaret R. p, Yarnall
1073 09/23/05 Margaret R, p, Yarnall
Reserve 03/22/06 Margaret R. p, Yarnall
Reserve 04/18/06 Margaret R, p, Yarnall
SUB-TOTAL
Income Fees and Disbursements:
ADJUSTMENTS for Disbursements
not made prior to 11/29104
1074
12/30/05
Boswell, Tintner, Piccola
& Alford
4'" atr, Estimated
Income Dls\. 2004 8,000,00
Final Income Dls\.
2004 5,349,20
1" atr. Estimated
Income Dls\. 2005 7,500,00
2". atr. Estimated
Income Dls\. 2005 7,500,00
3'. atr. Estimated
Income Dls\. 2005 7,500.00
Final Income Dls\.
2005 6.781.43
Jan,-Feb, Estimated
Income Dls\. 2006
54,200 less 52,822,35,
1998 Income dlstrl.
butlon overpayment
and 2,100,00 2001 Income
distribution over.
payment 1722,35)
$41,908.28
(8225,00)
from 05/30/03 to
10/31/05
Attorney Fees/
Income Tax issues
2,200,00
"
ESTATE OF G, WINFIELD YARNAll
PROPOSED SCHEDULE OF DISTRIBUTION
PRINCIPAL
Principal balance available for distribution per Supplemental Account stated to
February 28, 2006. to Manufaclurers and Traders Trust Company. Trustee Under Will,
stocks, estate value of $355,180.21 (distribution made 02103/06), cash value of
$453,940.01, closed end funds and mutual funds value of $118,000,00, less reserves as
stated in Supplemental Account, plus unrealized gains on stocks, closed end funds, and
mutual funds authorized for distribution by the Adminislrator, D,8,N,C,T,A,
INTANGIBLE PROPERTY
Unliquidated interest in value of real estate located at 30 West Lauer lane, Camp
Hill, PA 17011, as per Prenuptial Agreement, to be distributed equally to G, Winfield
Yarnall's four (4) natural children, namely Thomas p, Yarnall, Elizabeth M, Jury. Melissa
A, Schreck, and G, Winfield Yarnall, Jr., who died on October 4,2004, survived by his
daughters. Autumn Arnold and Heather Kates, with an estate value of $25,000,00,
PERSONAL PROPERTY
Personal Property to be distributed equally to G, Winfield Yarnall's four (4) natural
Ghildren, namely Thomas p, Yarnall, Elizabeth M, Jury, Melissa A, Schreck, and G,
Winfield Yarnall, Jr., who died on October 4,2004, survived by his daughters. Autumn
Arnold and Heather Kates, including coins, jewelry, miscellaneous personal property,
and personal properly specifically listed in the appraisal prepared by David Cordier on
June 17. 1998, with a total estate value of $19,976,74,
THOMAS P. YARNALL
Gross Distribution
Comprised of: Coins:
Jewelry:
Miscellaneous personal property:
SpeCific personal property as per
Cordier appraisal:
$ 4,994,18
375,00
1,132,93
500,00
2.986,25
"
ELIZABETH M. JURY
Gross Distribution
Comprised of: Coins:
Jewelry:
Miscellaneous personal property:
Specific personal property as per
Cordier appraisal:
$ 4,994,18
375,00
1,132,93
500.00
2,986,25
MELISSA A. SCHRECK
Gross Distribution
Comprised of: Coins:
Jewelry:
MisGellaneous personal property:
Specific personal property as per
Cordier appraisal:
$ 4,994,18
375,00
1,132,93
500.00
2,986,25
AUTUMN ARNOLD
Gross Distribution
Comprised of: Coins:
Jewelry:
Miscellaneous personal property:
Specific personal property as per
Cordier appraisal:
$ 2,497.09
187,50
566.46
250,00
1,493,12
HEATHER KATES
Gross Distribution
Comprised of: Coins:
Jewelry:
Miscellaneous personal property:
Specific personal property as per
Cordier appraisal:
$ 2,497,09
187.50
566.46
250.00
1,493,12
PROOF OF PUBLICATION
12,~, ',/2./01
~;;tJJ.J~"
'R..S.~I
.
State of Pennsylvania,
County of Cumberland.
Sherry Clifford, Classified Ad Manager 01 THE SENTINEL,
01 the County end Slate aloresald, being dulV sworn, dep'oses and says that THE SENTINEL, a newspaper 01
general clrculallon In the Borough 01 Carlisle, County . "Ill Slate aloresald, was established December 13th,
1881, since which date THE SENTINEL has been regulul-y Issued In said County, and that the printed nollce
or publication attached hereto Is exactlv the same as was plrlnted and published In the regular editions and
Issues 01 THE SENTINEL on the lollowlng dates, vlz
Copy of Notice of publication
NoncE IS HEREBY GIV.
EN lI1alll1o Rog~lor of
Will. has granted Let.
t.,1 01 Administration,
, O,B.N, C,T ,A,1o lI1a pa,.
0: IOn named. AU perlonl
hiving claim. or de.
mand.lgalna' the....
till .,, ,.qUelted IQ
make known thl claim
. or demand, and .n per.
. lonalndebled to the 8S'
:"11.." reque.,ed to
I make paYmenl, without
, delay. tolhl Admlnlltra.
....;.10101 to his altarneya
named below;
:lna Ea,a'a 01 G. W'N.
~~ELO Y~RNALL; lala
~t Iln',Tow'nahlp 01
~. ampdin:Counlyof'
. Cumberland and Slate
; '01 Pennsylvanla'-; .
. . .' Administrator
I ....0.BJl;.Q.T.A.,.li
, :.... ;~'"ra~tl!. An. swan
An6m.~':" ~ "ir. ..".f
! Jlffrey R. Doswln, Esquire
"Solwell.A"Ontner, ptccola "., "
& Wlck....ham
315rf;'F~nt ~lre.tl :
r,Q,po~1~1 ,<,' ',' ..,
twnIburg;'p" 1710B.Q741
",;.:1 .'_~
March 10,17, and 24, 2001
Affiant further deposes that he is not interested In
the subjec:t matter of the aforesaid notice or
advertisementt, and that all allegations In the
foregoIng statlement as to time, place and character
of publlcatioo are true.
. ^4;7/lfj&/
Mafc'h 28 2001
Sworn to and subscribed before me this 28th
day of IJ1ar.ch , 2001.
~d 0, Jj-C-UfiU/VI
1/ Notary Public
My commission expires:
IlO1/.A'....' SEAL .'_
D'J'Ilirl l!,,\~rl Pul.I."
SHIAlEY O. C"",;~'hlj C0U'''~.
carlisle 13010.. _ . ~~ 'u ~,Z~L'
~l()'\: ~,r,'
I
. ,
COJ\IJ\IONWE,\I.TII OF PENNSYLV,\NI,\
COlJNTY OF {'IIJ\IIIERL,\ND
SS:
APRIL ~S, ~()()(,
I, (jl~1ll1;1 Filrn~,. Slmshilugh. R~gisl~" Ii,,' p,.uhill~ uf Wills ilud grllllliug 1.~II~"s uf Adllli III sl,..,liun iiII' th~
Cuunt)' of {'nlllh~r1allll, inlh~ ('onnllll/ll\'\':lhh uf P~nns)'I\':lIIiil, do h~r~h)' ~~r1il)- Ih~ lil"~going to h~ t,.u~ :lIId
iI~~ur:lI~ ~Opl~S uflh~ SlJPPLEJ\fENTAL M'COLJNT OF JEFFREY It BOSWELL, ADMINISTRATOR
I>,B,N,c'TA FOR TilE ESTATE OF {j. WINFIEI.Il YARNALL. LATE OF IIAMPI>EN TOWNSIIIP,
CUJ\IIIERLANI> ('OIINTY, PENNSYJ. VANIA. DEl'EASE/),
ilS Ih~ Sillll~ w~r~ Jlil,,~d illlll :Illl'Crlis~d :lIId r~lIIain un
1iI~ :lIId ufr~~o,.d inlhis um~~,
IN TESTIMONY WIIEREOF, I hal'C h~r~unto s~1
lII)b~ and ,om~ia=h~ dilt~ ilhol'C,
~lraShaUgh. Register of Wills
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
NOW TO WIT. APRIL 2S, 2006 ~illII~ inlo COUl'l JEFFREY R, BOSWELL, ADMINISTRATOR
/),B.N,C'.T,A. and Jlr~s~nt~d an a~~ounl ilnd slat~III~1ll of JlroJlos~d dislrihulion, whi~h w~r~ exal11in~d, pass~d.
appruv~d. and ~onJinl1~d with iI halan~e in his hands ofS 972.096,96 and Ih~ iI~~ountilnt \\'ilS di,.~el~d to
distribute said baliln~e in a~~ordan~e wilh th~ stal~lII~nt of distributionliled,
~,~,~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
COMJ\IONWEt\LTII OF PENNSYLVANIA SS:
COUNTY OF CUMBERLAND
I, Glenda Farn~r Strashaugh, CI~rk of the Orphans' Court, in and for said Count)'. do h~r~h)' ~~rlily the
foregoing to be a true copy of the a~eounl and stat~I11~1ll ofpropos~d dislribulion of JEFFREY R, BOSWELL.
ADMINISTRATOR D.I3.N,C:r,A..
as full and enlire as the sal11~ r~l1lain on Jil~ ilnd r~eord in
Ihis offi~~,
IN TESTIMONY WIIEREOF. I ha\'~ h~reunto s~tl11Y
hand and official s~al at Cilrlisle. Ihis ~5TII dil)' of
APRIL. 2006,
Doek~1 No: 21-191)6.1014
~~
(jl~nda Farn~r Sltilsbaugh. CI~rk oflh~ Orpll:1 s' ( JUri
"
\
"
, .11'
.,.....
. ';..
~",."""." i ;':.
~
Estate of G. Winfield Yarnall
ADDITIONS TO PRINCIPAL
Date
Payor
Amount
04/22/05 Cash Cash found by
Margaret R. P. Yarnall
In residence 1,402.00
12/30/05 PA Treasury G. Winfield Yarnall
Unclaimed Property 136.29
12/30/05 PA Treasury Lois Yarnall
Unclaimed Property 172.72
TOTAL ADDITIONS TO PRINCIPAL: $ 1,711.01
-.
"
~
Estate of G. Winfield Yarnall
CONVERSIONS TO CASU
Doscrlptlon
(b) Dalo
ACQUIRED
(c) Dato
SOLD
(d) (0) Cost or (f) GAItI or LOSS
Salos prlco Othor Basis (dlless (0)
Allegheny Energy Inc. 472 11/26/1996 12/23/2004 9,189.01 14,337.00 .5.147.99
sh. '
Amorlcan Electric Power 11/26/1996 12/23/2004 11,468.96 13,769.50 -2,300.54
Co Inc - 333 sll.
Centerpolnt Energy Inc - 11/26/1996 12/23/2004 2.351.67 2,700.00 -348.33
218 sh.
Delphi Corp - 293 sll. 11/26/1996 12/23/2004 2,368.85 3,600.00 -1,231.15
Enbrldge Energy Partners 11/26/1996 12/30/2004 29,774.79 20.250.00 9,524,79
L P - 600 sll,
General Motors Corp - 420 11/26/1996 12/23/2004 16,628.56 24,517.00 -7,888.44
sh.
Inll Business Machines 11/26/1996 12/30/2004 45,060.47 17 ,810.07 27,250.40
Corp - 460 sh.
Mlrant Corp - 90 sh. 11/26/1996 12/30/2004 21.39 21.60 -0.21
Occidental Pretroleum 11/26/1996 12/31/2004 17 ,231.02 7,012.50 10,218.52
Corp-Del - 300 sh.
Raytheon Company New. 11/26/1996 12/23/2004 956.63 1,508.00 -551.37
26 sh.
Reliant Energy Inc. 171 sh. 11/26/1996 12/23/2004 2,186.89 2,150.50 36.39
RTS Gabelll Utility Trust - 11/26/1996 11/30/2004 76.50 0.00 76.50
150 sh.
Smith Barney High Income
Fund CI A - 2,632.6777 sh.
11/26/1996
12/30/2004
18,613.03 29,880.89 -11,267.86
Smith Barney High Income
Fund CI A - 38.348 sh.
03/27/1997
12/30/2004
271.12 434.87 -163.75
.
~
Estate of G. Wlnflold Yarnall
CONVERSIONS TO CASU (cont.)
Description (b) Dato (c) Dalo (d) (0) Cost or (I) GAIN or LOSS
ACQUIRED SOLD Salos prlco Othor Basis Idlloss (0)
Smith Barney High Income 04125/1997 12/3012004 274.30 437.25 .162.95
Fund CI A- 38.798 sh.
Smith Barncy High Income 11/26/1996 12/3012004 30,896.53 49,600.52 -18,703.99
Fund CI A - 4,370.0893 sh.
Smith Barney High Incomc 07/25/1997 12/30/2004 389.73 647.17 -257.44
Fund CI A - 55.125 sh.
Smith Barncy High Income 09/26/1997 12/30/2004 390.09 657.13 -267.04
Fund CI A - 55.175 sh.
Smith Barney High Income 06/27/1997 12/30/2004 391.07 642.20 -251.13
Fund CI A - 55.314 sh.
Smith Barney High Income 08/29/1997 12/30/2004 392.39 652.14 -259.75
Fund CI A . 55.501 sh.
Smllh Barney High Income 05/30/1997 12/30/2004 393.10 637.19 -244.09
Fund CI A - 55.601 sh.
Smllh Barney High Income 10131/1997 12/30/2004 396.37 662.10 -265.73
Fund CI A . 56.063 sh.
Smllh Barney High Income 11/28/1997 12/30/2004 400.40 667.14 -266.74
Fund CI A - 56.633 sh.
Smith Barney High Income 01/30/1998 12/30/2004 402.99 677.73 -274.74
Fund CI A . 57 sh.
Smith Barney High Income 0212711998 12/30/2004 406.38 682.86 -276.48
Fund CI A . 57.48 sh.
Smllh Barney High Income 03/27/1998 12/30/2004 409.46 688.03 -278.57
Fund CI A - 57.915 sh.
Smith Barney High Income 04/24/1998 12/30/2004 412.56 693.24 -280.68
Fund CI A - 58.354 sh.
Smllh Barney High Income 05129/1998 12/30/2004 418.51 698.50 -279.99
Fund CI A - 59.195 sh.
Smllh Barney High Income 06/26/1998 12/30/2004 424.21 703.82 -279.61
Fund CI A - 60.002 sh.
. . .
Estate of G. Winfield Yarnall
CONVERSIONS TO CASU (cont.)
Description (b) Date (c) Date (d) (0) Cost or (f) GAUl or LOSS
ACQUIRED SOLD Salos prlco Othor Basis (d)les. (0)
Smith Barney High Income 07131/1998 12/30/2004 427.11 709.22 .282.11
Fund CI A. 60.411 sh.
Smith Barney High Income 12/26/1997 12/30/2004 431.17 717.80 .286.63
Fund CI A - 60.986 sh.
Smith Barney High Income 01/29/1999 12/30/2004 441.11 677.58 -236.47
Fund CI A- 62.392 sh.
Smith Barney High Incomo 09125/1998 12/30/2004 446.27 680.44 .234.17
Fund CI A . 63.121 sh.
Smith Barney High Income 1112711998 12/30/2004 449.72 691.43 .241.71
Fund CI A - 63.609 sh.
Smith Barney High Income 02/26/1999 12/30/2004 453.20 682.69 -229.49
Fund CI A - 64.102 sh.
Smith Barney High Income 04/30/1999 12/30/2004 454.23 693.24 .239.01
Fund CI A - 64.248 sh.
Smith Barney High Income 03/26/1999 12/30/2004 455.84 687.95 -232.11
Fund CI A - 64.475 sh.
Smith Barney High Income 08128/1998 12/30/2004 456.43 714.66 -258.23
Fund CI A . 64.558 sh.
Smllh Barney High Income 12/24/1998 1213012004 460.00 696.84 -236.84
Fund CI A . 65.064 sh.
Smllh Barney High Income 10/30/1998 1213012004 467.57 685.81 -218.24
Fund CI A - 66.134 sh.
Smith Barney High Income OS/28/1999 12/3012004 469.87 698.51 -228.64
Fund CI A - 66.461 sh.
Southern Union Company - 11/26/1996 12/30/2004 28,469.10 13,162.50 15,306.60
1,215 sh.
Texas Genco -10 sh. 01107/03 12/14/2004 470.00 89.68 380.32
Time Warner Inc - 600 sh. 11126/1996 12123/2004 11,225.16 1,223.44 10,001.72
.
Estato of G. Wlnllold Yarnall
CONVERSIONS TO CASH (cont.)
(b) Dato (c) Dato (d) (0) Cosl or (f) GAIN or LOSS
Doscrlptlon ACQUIRED SOLD Sales prlco Othor Basis (d) loss (0)
American Online
400 sh.
ADJUSTMENT from FFA 11/26/96 08/28/98 Same (6,525.00) 6,525.00
Intel Corp.
200 sh.
ADJUSTMENT from FFA 11/26/96 08/28/98 Same (12,375.00) 12,375.00
Equity Income Fund
5,000 sh.
Concept Teleglobal Trust 11/26/96 02/13/98 7,412.00 6,160.00 1,252.00
1990 Buick 11/26/96 OS/20/99 3,800.00 3,800.00 0.00
RTS Gabelll Eqully
Tr.lnc. -1,512 sh. 09/28/05 11/10/05 30.24 .01 30.23
Crown Pacific Partners
LP Common Units -
400 sh. 11/16/96 05/13/05 0.00 8,450.00 -8,450.00
Inll. Business Machines
Corp Versus Purchase(s)
213 sh. 11/26/96 12/30/05 17,193.15 8,246.83 8,946.32
Sovereign Bancorp, Inc.
.256 sh. 11/26/96 01/24/05 5.82 1.51 4.31
Waypolnt Financial Corp.
19 sh. 11/26/96 01/24/05 532.00 141.67 390.33
Gabelll Global Multimedia
Tr.
.6602 11/26/96 02/07/06 6.60 7.19 -.59
Pennsylvania IDA
(due 07/01/99)
200 sh. 11/26/96 07/01/99 20,000.00 20,876.20 (876.20)
TOTALS (adjusted for rounded figures) 287,153.51
248,334.15 38,819.36
.
,
~
Estalo 01 G. Wlnflold Yarnall
BONDS: CONVERSIONS TO CASH
(b) Dalo (c) Dato (d) (0) Cost er (I) GAIN or LOSS
Doscrlptlon ACQUIRED SOLD Salos prico Olhor Basis (d) loss (0)
U.S. Savings Bond
Sorles E 11/26/96 06/16/99 199.52 50.00 149.52
U.S. Savings Bond
Series EE 11/26/96 06/16/99 385.26 200.00 185.26
$20,000 U.S. Treasury
Note 0-2004 . (duo 2004) 11/26/96 11/13/04 20,000.00 22,225.00 (2,225.00)
$30,000 U.S. Treasury
Note Y-1977 - (due 1997) 11/26/96 11/15/97 30,000.00 30,506.40 (506.40)
$30,000 U.S. Treasury
Nole C2004- (due 2004) 11/26/96 08/16/04 30,000.00 32,165.70 (2,165.70)
TOTALS
80,584.78
85,147.10
(4,562.32)
'.
Estato of G. Wlnflold Yarnall
i Unrcallzcd Galn/(Lossl . Dctall
I statod as of 01/27/06
!
Purchase Cost Markot Gain/
Doscrlpllon Purchaso Price Basis Price Valuo (Loss)
Aotna Inc. Now
140.000 sh. (morgor) 12/14/00 17.38 2,433 92.69 12,977 10,544
Chovron Corp
308.000 sh. 11/26/96 32.63 10,050 60.38 18,597 8,547
Dominion Ros Black
Warrior Tr
1,000.000 sh. 11/26/96 20.88 20,875 49.07 49,070 28,195
Dow Chomlcal Co.
399.000 sh. 11/26/06 27.91 11,136 42.18 16,830 5,694
Exolon Corp.
340.000 sh. 11/26/96 12.63 4,356 57.61 19,587 15,231
Exolon Corp.
400.000 sh. 11/26/96 12.81 5,125 57.61 23,044 17,919
Flrstenorgy Corp.
331.000 sh. 11/26/96 13.69 4,531 50.58 16,742 12,211
Flrstenorgy Corp.
500.000 sh. 11/26/96 13.69 6,844 50.58 25,290 18,446
Gabelll Equity Tr. Inc.
1,222.800 sh. 11/26/96 8.44 10,318 8.49 10,382 64
Gabelll Equity Tr. Inc.
22.320 sh. 05/02/97 8.59 192 8.49 190 (2)
Gabolll Equity Tr. Inc.
30.660 sh. 07/18/97 9.23 283 8.49 260 (23)
Gabolll Equity Tr. Inc.
28.960 sh. 10/21/97 10.02 290 8.49 246 (44)
Gabolll Equity Tr. Inc.
32.730 sh. 01/13/98 10.51 344 8.49 278 (66)
"
Estalo of G. Winfield Yarnall
Unrcalizcd Gain/(h.oss) . Dotall (cont.)
statod as of 01/27/06
Purchase Cost Markot Gain/
Doscrlpllon Purchaso Prlco Basis Prlco Value (Lossl
Gabolll Equity Tr. Inc.
27.100 sh. 04/15/98 11.22 304 8.49 230 (741
Gabelll Equity Tr. Inc.
30.840 sh. 07/14/98 10.87 335 8.49 262 (73)
Gabelll Equity Tr. Inc.
35.110 sh. 11/03/98 9.76 343 8.49 298 (45)
Gabelll Equity Tr. Inc.
46.170 sh. 01/29/99 10.57 488 8.49 392 (96)
Gabelll Equity Tr. Inc.
32.640 sh. 04/29/99 11.11 363 8.49 277 (86)
Gabelll Global
Mulllmedla Tr.
108.530 sh. 11/26/96 6.88 746 10.53 1,143 397
Gabelll Global
Mulllmedla Tr.
5.900 sh. 01/09/97 6.90 41 10.53 62 21
Gabelll Global
Multimedia Tr.
1.700 sh. 01/20/98 8.77 15 10.53 18 3
Gabelll Global
Mulllmedla Tr.
7.830 sh. 01/20/98 8.77 69 10.53 82 14
Gabelll Global
Multimedia Tr.
1.570 sh. 01/20/98 8.77 14 10.53 16 3
Gabelll Global
Multimedia Tr.
3.610 sh. 11/09/98 8.69 31 10.53 38 7
.
Estato of G. Winfield Yarnall
Unrcallzcd Galn/(l-oss) . Dctail (cont.)
slaled as 01 01/27/06
Purchase Cost Markot Gain/
Doscrlptlon Purchaso Prlco Basis Prlco Value (Loss)
Gabolll Equity Tr. Inc.
6.520 sh. 01/20/99 10.89 71 10.53 69 (2)
Glaxosmllhkllno
PLC SP ADR
400.000 sh. 11/26/96 31.75 12,700 52.16 20,864 8,164
Gabolll UIII. Tr.
121.520 sh. 11/26/96 9.38 1,139 9.64 1,171 32
Gabolll UIII. Tr.
2.220 sh. 05/02/97 8.60 19 9.64 21 2
Gabolll UIII. Tr.
3.050 sh. 07/18/97 9.23 28 9.64 29 1
Gabolll UIII. Tr.
2.880 sh. 10/21/97 10.02 29 9.64 28 (1)
Gabolll UIII. Tr.
3.250 sh. 01/13/98 10.51 34 9.64 31 (3)
Gabelll UIII. Tr.
2.690 sh. 04/15/98 11.22 30 9.64 26 (4)
Gabolll UIII. Tr.
3.060 sh. 07/14/98 10.87 33 9.64 30 (4)
Gabelll Utll. Tr.
3.490 sh. 11/03/98 9.76 34 9.64 34
Gabolll UIII. Tr.
4.590 sh. 01/29/99 10.57 48 9.64 44 (4)
Gabolll UIII. Tr.
3.240 sh. 04/29/99 11.11 36 9.64 31 (5)
Homo Dopot, Inc.
900.000sh. 11/26/96 11.75 10,600 40.00 36,000 25,400
Inti. Buslnoss
Machlnos Corp.
690.000 sh. 11/26/96 38.72 26,715 81.02 55,904 29,189
.
Estalo of G. Wlnflold Yarnall
Un!:.l!.!llizcd Galn/(l-_oss) . Dctall (cont.)
statod as of 01/27/06
Doscrlpllon
Purchaso
Purchaso
Prlco
Cost
Basis
Prlco
Markot
Valuo
Gain/
(Loss)
Intol Corp.
800.000 sh. 11/26/96 15.47 12,376 21.67 17,336 4,960
Johnson & Johnson
1,600.000 sh. 11/26/96 26.81 42,900 58.71 93,936 51,036
Lord Abbott Affiliated
Fund. 466.900 sh. 11/26/96 12.81 5,981 14.58 6,807 826
Lord Abbett Afflllatod
Fund -107.040 sh. 11/26/96 13.20 1,413 14.58 1,561 148
Mellon Fin!. Corp.
600.000 sh. 11/26/96 17.59 10,556 36.31 21,786 11,230
Marathon 011 Corp.
300.000 sh. 11/26/96 22.88 6,863 75.04 22,512 15,650
Occidental Petroleum
Corp-Del. - 200.000 sh. 11/26/96 23.38 4,675 91.21 18,242 13,567
Public Servlco
Enterprlso Grp.
141.000 sh. 11/26/96 28.50 4,019 69.91 9,857 5,839
Pep co Holdings Inc.
192.000 sh. 11/26/96 12.50 2,400 23.31 4,476 2,076
PPL Corp.
1,000.000 sh. 11/26/96 11.75 11,625 30.00 30,000 18,375
Southern Co.
228.000 sh. 11/26/96 22.13 5.045 35.27 8,042 2,997
Soverolgn Bancorp
Inc. -1,499.000 sh. 11/26/96 5.91 8,857 21.63 32,423 23,567
Time Warner Inc.
2,600.000 sh. 11/26/96 2.04 5,302 17.29 44,954 39,652
Tyco Inti. Ltd. New
1,552.000 sh. 11/26/96 23.75 36,852 26.46 41,066 4,214
._~. ,..",.~ '~-'~"-"'-'-"';'~". "'-".~.,.'" .,-
Estato of G. Winfield Yarnall
Unrcallzcd Gain/Loss. Dctall (cont.)
statcd as of 01/27/06
Purchase Cost Market Gain/
Doscrlptlon Purchaso Prlco Basis Prlco Value (Loss)
Vorlzon Communications
1,210.000 sh. 11/26/96 34.21 41,400 32.14 38,889 (2,511)
Wachovla Corp. 2" New
648.000 sh. 11/26/96 33.64 21,800 54.40 35,251 13,451
Xcol Energy Inc.
310.000 sh. 11/26/96 18.39 5,700 19.45 6,030 300
AIM Incomo Fund
CI A -1,862.740 sh. 11126/96 9.95 18,538 6.37 11,866 (6,673)
AIM Income Fund
CI A -1.950 sh. 07/16/03 6.80 13 6.37 12 (1)
Amorco Ser A 8 '10%
Cum Pfd. - 600.000 sh. 11/26196 24.50 14,700 25.18 15,108 408
Dolawaro Amorlcan
Government
5,115.810 sh. 11/26/96 7.75 39,648 7.51 38,420 (1,228)
Eaton Vance
Ponnsylvanla
2,480.000 sh. 11/26/96 10.60 26,288 9.92 24,602 (1,686)
Eaton Vanco
Pennsylvania
84.860 sh. 11/26/96 10.25 870 9.92 842 (28)
Eaton Vanco
Pennsylvania
1.090 sh. 05/06/04 9.96 11 9.92 11
Van Kampon U S
Mortgage Fund
1,515.870 sh. 11126196 14.62 22.162 13.61 20.631 (1.531)
TOTAL (adjusted for rounded figures)
481,036
855,253
374,217
.
Estato of G. Wlnflold Yarnall
CAPITAL GAIN DISTRIBUTIONS
INFORMATION SCHEDULE
Rolnvostod In spoclflc mutual funds or In Smllh Barnoy Bank Doposlt Program:
INFORMATION SCHEDULE
1997 1,252.33
1998 1,603.46
1999 2,588.28
2000 2,752.54
2001 1,786.84
2002 1,622.59
2003 989.44
2004 1,235.44
2005 1.818.94
TOTAL $ 15,649.86
Estato of G. Wlnflold Yarnall
DISI3JJRSEMENTS OF PRINCIPAL
AdmlnlstraUvo Expensos:
Chock Dato
No. Paid
Payoe
Servlco
Amount
1061 12/31/04 Boswoll, Tlntnor, Piccola
& Allord Adm. Exponso 231.84
1064 01/07/05 Cumberland Counly
Roglstor of Wills Filing Foo 780.00
1065 01/25/05 Boswoll, Tlntner, Piccola
& Alford Closing Costs 1,000.00
1070 OS/24/05 Cumberland County
Roglster of Wills Filing Feo 15.00
Foderal and Stato Taxes:
1067 04/11/05 U.S. Dopartmenl of Troasury 1041/2005 2,072.10
1068 04/15/05 PA Dept. of Revenue PA-4112005 482.00
1071 06/15/05 PA Dept. of Revenue PA-4112005 12.47
Fees and Commissions:
1061 12/31/04 Boswell, Tlntner, Piccola
& Alford AUorney Fees 9,840.00
1062 12/31/04 Jeffrey R. Boswell, Esquire Admin. Feo 4.000.00
Reserves:
Family ExompUon 3,500.00
Filing Foos 1,000.00
Administrator Foos: 2,000.00
Attorney Fees 2,000.00
Lois E. Yarnall Estate - Fiduciary Incomo Tax 1,000.00
Personal property moving expense 1,500.00
2005, 2006 fiduciary Incomo tax 500.00
TOTAL DISBURSEMENTS OF PRINCIPAL:
$ 29.933.11
Estalo of G. Wlnllold Yarnall
ADDITIONS TO INCOME
Income not included in First and Final Account
Date
Amount
12/20/96 PECO 90.00
12/27/96 Harris Savings Bank
Acct. #02-0123003514 878.52
12/27/96 Harris Savings Bank
Acct. #02-0124000677 431.78
12/31/97 Harris Savings IRA distributions 2,640.26
12/30/96 Alleghony Power Systom 202.96
12/31/96 Ohio Edison 187.50
12/31/96 Van Kampen Amorlcan Capital 132.68
12/31/96 Dolawaro Group U.S. Gov't. Fd. A 232.55
12/31196 Smith Barney ordinary dividends
Consolidated statement 12/01/96-12/31196 2,796.88
12/31/97 Crown Pacific 207.00
12/31/99 Crown Pacific 897.00
12/31/01 Crown Pacific (Lossl
12/31102 Crown Pacific (Loss)
12/31/97 Dominion Rosources 2,256.16
12/31/97 Dominion Resourcos (addillonal Income) 844.18
Estalo of G. Wlnllold Yarnall
Income not Includcd In First and Final Account Icon!.)
Dato
Amount
12/31/99 Dominion Rosources: $2,462.69 (239.74)
(originally statod as $2,702.43)
ADJUSTMENT
12/31/01 Dominion Rosourcos: $3,209.65 (307.21)
(Originally statod as $3,516.861
ADJUSTMENT
11/28/04 Dominion Resources 2,982.00
12/31/97 Lakehoad Plpellno 979.00
12/31/98 Lakehead Pipeline: $949.00 (1,154.001
(originally statod as $2,016.00)
ADJUSTMENT
12/31/99 Lakehoad Plpollne 2,091.00
12/31/01 Enbridge: ($346.00) (1,575.00)
(f/k/a Lakehead Plpollnel
(Loss, originally stated as $1,575.00)
ADJUSTMENT
12/31/03 Enbrldgo: $123.00 (2,097.001
(originally statod as $2,220.00)
ADJUSTMENT
11/28/04 Enbridge 504.00
12/31/97 PA Industrial Dovolopment Authority (IDA) 600.00
12/31/97 Eaton Vance Municipal Trust 991.81
12/31/98 PAIDA 1,200.00
12/31/98 Eaton Vance 1,274.23
12/31/99 PAIDA 1,200.00
12/31/99 Eaton Vance 1,194.09
12/31/00 Eaton Vance 1,176.60
Estato of G. Wlnflold Yarnall
Income not Included In First and Final Account (cont.)
Dato Amount
12/31/01 Eaton Vanco 1,182.39
12/31/02 Eaton Vanco 1,205.94
12/31/03 Eaton Vanco 1,166.90
11/28/04 Eaton Vance 1,095.20
TOTAL ADDITIONS TO INCOME: $ 25,267.68
Eslato of G. Wlnflold Yarnall
Incomc not Includcd In First and Final Account Icont.)
Income aftcr Novcmber 28, 2004
Smith Barnov Consolidated Statomont-11/29112004 -12/31/2004
Ordinary Dividends 4,083.96
Mutual Funds Dividends 1,205.12
Royaltlos 800.07
Non-taxablo Dividends 106.63
Bank Doposll Program Interost 476.39
plus M& T Bank chocking Intorost .39
TOTAL 6,672.56
Smith Barnev Consolidated Slatoment .12/01/2005 -12/31/2005
Ordinary Dividends 16,968.34
Mutual Funds Dividends 3,374.09
Royalties 3,961.10
Non-taxable Dividends 1,210.68
Bank Doposlt Program Interest 12,147.22
plus M&T Bank checking Intorest 6.00
SUB.TOTAL 37,667.43
Estate of G. Wlnflold Yarnall
DISBURSEMENTS OF INCOME
Incomo Distributions to Survlvlno Spouso:
1063 01/03/05 Margarot R. P. Yarnall
1066 04/08/05 Margaret R. P. Yarnall
1069 04/11/05 Margaret R. P. Yarnall
1072 06/17/05 Margarot R. P. Yarnall
1073 09/23/05 Margarot R. P. Yarnall
Resorvo 03/22/06 Margarot R. P. Yarnall
Rosorvo 04/18/06 Margaret R. P. Yarnall
SUB.TOTAL
Incomo Foos and Disbursements:
ADJUSTMENTS for Dlsbursomonts
not mado prior to 11/29/04
1074
Boswoll, Tlntner, Piccola
& Alford
12/30/05
4'" air. Esthnated
Incomo Dlst. 2004 8,000.00
Final Income Dlst.
2004 5,349.20
1" atr. Esllmatod
Incomo Dlst. 2005 7,500.00
2"" atr. Estlmatod
Incomo Dlst. 2005 7,500.00
3'" atr. Estlmatod
Income Dlst. 2005 7,500.00
Flnallncomo Dlst.
2005 6,781.43
Jan.-Feb. Esllmated
Income Dlst. 2006
$4,200 less $2,822.35,
1998 Incomo dlstrl-
bullon overpaymont
and 2,100.00 20011ncomo
dlstrlbullon ovor.
paymont 1722.35)
$41,908.28
(8225.00)
from 05/30/03 to
10/31/05
AlIornoy Fees/
Incomo Tax Issuos 2,200.00
.
," I Y
i( t ~ ',1 ((\,
PROOF OF PUBLICATION
{I;1o\,1 ,j" ,
iI' -..1..'11
State of Pennsylvania,
County of Cumberland.
Sherry Clifford, Classified Ad Manager of THE SENTINEL,
of the County and State aforesaid, being duly sworn, doposos nnd snvs lhnt THE SENTINEL, a nawspapar 01
general clrculallon In the Borough of Carlisle, County and Stalo aforesnld, wns estnbllshed Decembar 13th,
1881, since which date THE SENTINEL has been rogularlv IlIuod In sold Countv, nnd that the printed notice
or publication allached hereto Is exactly the samo os wns prlnlod nnd published In the regular editions and
Issues of THE SENTINEL on the following datos, vlz
Copy of Notice of Publication
NOncE IS HERESV DIY.
, EN Ihallha Raglst.r 01
Willi hi' glinted Lit.
, ,I.ra of Admlnl,tratlon,
, 110,B.N,C.T.A,tothep,,'
IOn namad. All peroona
. hiving claims or de.
mand' .g.lnllth....
tatl ar. ,.qult.ad to
make known Ih, claim
or d.mand. and an pi,.
Ionl indebted to thl ...
"1'1.'" ,.qullted 10
. 'make paymlnt. without
. delay, to the Admlnllt,..
" . lor,or to hi. Itlorney.
named below:
Th. e.'lal. 01 D. WIN-
,.(.~,..tt1 VARNALL. la"
~,,: nh'Hown'hlpol
: \:' I'nlJidln:Countyof
Cumberland and Sta'l
. of Pennlytv'lnJa.
I Admlnlllralor
0.8.H:0.T .A..., j
'.' ,J,U-l1, ""owen
AlUlrniV! .':'''' 'r/' .
Jeffrey A. Bo.wla. Esqutr8
, Botwel, T1ntnlfi PIccolI
& Wlcker,ham
3ISN;Fronl etr"1 .
I'.O~1lolI141 "
'1fon\IbUIV, PA 11108,0741
. '~'u I
Mnrch 10,17, nnd 24, 2001
Affiant further deposes thot he Is not Interested in
the subject motter of the of ores old notice or
advertisement, and thot all allegations in the
foregoing statcment as to time. place and character
of publication orc true.
, / . /7~ <</?/
~ <,' (., ( / / ". /'/ (,"
. '/
//
March 282001
Sworn to and subscrlbcd before me this 28th
day of _~o!.ch ..H...._.2001.
,- )I( (( {iilf (j' . i) ~:~::~/~:~IIC
MV commission expires:
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IN TilE OIU%\NS' COURT 1>\VISION
OF TilE COlJIrt' OF COM~ION PI.EAS OF
CUMBElU.ANI> COUNTY. I'I~NNSYI.VANIA
IN RE: ESTATE OF
G. WINFIELD YARNALL,
Dcccascd
No. 21.1996.1014
r-.'
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OBJECTIONS TO THE SUPPLEMENTAL ACCOUNT
AND PROPOSED SCHEDULE OF DISTRIBUTION
OF JEFFREY R. BOSWELL, ADMINISTRATOR D.B.N.C.T.A.
FOR THE ESTATE OF G. WINFIELD Y AR1'1ALL
Objcctors Elizabcth Y. Jury, Thomas P. Yarnall, and Melissa Y. Schreck. hcirs ofthc
Estate of G. Winfield Yarnall and children of G. Winfield Yarnall. [hereinafter "Objectors"],
by their attorney. Debra K. Wallet. respectfully rcquest that this Honorable Court deny
confirmation of the First and Final Account as supplcmented and Proposed Distribution of
Jeffrey R. Boswell. Administrator D.B.N.C.T.A., and state in support of their request as
follows:
Objectors incorporate herein all of the objections previously filed with the Court on
April 25, 2005 which are repeated as follows and modified only to the extent that clarification
exists in the Supplemental Accounting:
Incomplete or Otherwise Inaccuratc Accounting
I. Objection is raised to a First and Final Account which purports to have a
negative "Combined Balance On Hand" of 555.573.07 which is not fully explained in the
Supplemental Account.
,...J
:C
-~
2. Objection is raised to lhe fact thai the Account shows" Receipts Per Inventory
Filed" at $1,086,290.54 but the Inventory as liIed with this Court tlllals $1,075,916.85. No
explanation for this discrepancy has been provided.
3. Objection is raised to discrepancies betIVeen the First and Final Account and the
Pennsylvania Inheritance Tax Return liIed in July, 2003.
4. Objection is raised to a First and Final Account which fails to list any proposed
distributions to Objectors even though Pennsylvania Inheritance Taxes were paid based upon a
distribution to each Objector of $11,214.14. The proposed distribution in the Supplemental
Account does not match the figure in the Pennsylvania Inheritance Tax Return,
5. Objection is raised to the fact that the income beneficiary of the residuary estate,
the wife of G. Winfield Yarnall, has apparently been paid more than the income actually
received. The receipt of income is listed at $320,512.93, but the distribution of income to
beneficiaries is listed as $335,575.99. These discrepancies have not been adequately explained
in the Supplemental Account.
6. Objection is raised to Schedule G-3, p. 19, which lists" 1997 Smith Barney
Trust Partnership" and the date "12/31/97" but no money associated with this entry.
7. Objection is raised to a First and Final Account which "requests that distribution
be determined by the Court in accordance with the Petition for Distribution to be offered in
evidence at the audit of this account" where the "Combined Balance On Hand" is a negative
$55,573.07. This has not been adequately reconciled in the Supplemental Account.
2
\
,
Executor's, Administrator's, and Allornev's Fees and Costs are Unreasonable
8. Objection is raised to the fees of $70,882,30 in combined mtorney's and
Executor's fees already paid \0 William D, Boswell, Esq. (now deceased); Boswell, Tintner,
Piccola & Wickersham; and Boswdl, Tintner, Piccola & Alford. These fees are excessive,
unreasonable, unwarranted, duplicative, and not reasonably related \0 the amount of work
performed, the character of the services rendered, thc dcgrcc of rcsponsibility incurrcd, or thc
profcssional skill shown in thc sellling of this cstate.
9. Objection is raised to thc "rescrvc" of additional allorncy's fccs of $8,000 to
Boswell, Tintner. Piccola & Alford. Thcsc fccs arc cxccssivc, unrcasonablc, unwarranted,
duplicative. and not reasonably related to thc amount of work performed. the character of the
services rendered, the degree of rcsponsibility incurred, or the profcssional skill shown in the
performance of the work.
10. Objection is raiscd to the "rcscrvc" of addilional administralor's fees of
$6,000. These fees are excessive, unrcasonable, unwarranted, duplicative, and not reasonably
related to the amount of work performed, thc charactcr of thc services rcndered. the degree of
responsibility incurred, or the professional skill shown in the performance of the work.
11. Although it appears from thc First and Final Account thatthc bulk of the estate
assets, namely $917,853.81, were distributed to thc Yarnall Residuary Trust on November 3,
1996, this is apparently not accurate based upon the Supplcmental Account. Objcction is
raised to the charging of significant allorney's and administrator's fees for any pcriod after the
distribution to the Yarnall Residuary Trust should have bcen made.
3
Unnecessarv and Unre:lsonahlc Administration Expcnses
12. Ohjection is raised to thc payment of $1,000 on 11/26/96 listed as a "rcscrvc to
c1osc." Thc Estatc has lost the usc and earnings on this mOllcy for more than cight years. In
addilion, this amount is unrcasonable if it is intended to cover tiling fccs, postage, and thc like.
13. Objection is raised to the "rcservc" of $1,500 chargcd 2/1105 for "filing fees."
This amount is unrcasonable if it is intended to cover tiling fecs in addition to the $1,000
already charged in 1996.
14. Objection is raised to the reserve of 55,000 charged 2/1/05 for "personal
property storage & moving expense," If this reserve means that significant amounts of
personal property remain to be distributed more than eight years after the decedent's death, this
delay is unreasonable, legally dilatory, and retlects a general lack of diligence of the Executor,
Administrator, and attorneys.
15. Objection is raised to the reserve of 525,000 listed as "unliquidated interest on
real estate as per anti.nuptial [sic] agreement," Objectors have insufficient information to
determine the nature of this reserve or the reason for it.
16. Objection is raised to a $15,993.29 "reimbursement of estate obligations" with a
notation for "see attached sheet. fl No itemization of these expenses is attached or otherwise
provided.
17. Objection is raised to a 51.500 "Lois E. Yarnall Estate Fiduciary Income Tax
Liability - 1041 Period ending 12/31/1990" listed as paid on 02/01/05. No explanation of this
payment ur why it is an administrative expense in the G. Winfield Yarnall Estatc has been
provided.
4
Unnecessarv and Unreasonahle Delays In lhe Completion of lhe EstalC Administration
18. Ohjeclion is raised lolhe Illore than 8-year delay in lhe Executor's cOlllplelion
of the estate process up unlillhe tiling of the Firsl and Final Account. The Executor received
his appointment December 6, 1996. More than four years laler, on March 2, 2001, an
Administrator DBNCT A was appointed because of lhe February, 200 I death of the Executor.
A First and Final Account was not filed until January 7, 2005, nearly four years after lhe
appointment of the Administrator DBNCTA. A Supplemental Account was not filed until
March 24, 2006.
19. As a direct result of the Executor's and Administrator's delays in completing the
estate administration process, the Estate has suffered losses, has failed to maintain value, and
has incurred charges and penalties which should be surcharged directly against the
Executorl Administrator who failed to complete the work in a timely manner.
A. For example, the Executor paid a Pennsylvania Inheritance Tax of
$35,000 during the discount period (be:ieved to be 1997) but the Pennsylvania Inheritance Tax
Return was not filed until July, 2003. As a result, the $32,436.32 overpayment of tax
represented a loss of income to the eSlate for a period in excess of six years.
B. Nowhere does the Account show lhe payment of lhe $35,000 for laxes or
the overpayment/refund coming back into the Estate.
C. Because of lhe delays in closing the estate, fiduciary taxes have
apparently been paid over lhe course of eight years, although lhe account lists paymenls only
5
for tax years 1997,2001. 2002, allll 2003. lIad the estate been closed in a timely manner, no
fiduciary taxes would be due more than eight years afler the dale of death.
D. Objeclion is raised IOlhe apparentlale paymenl of tiduciary taxes. For
example, the lax due on Ihe 1997 Pa 41 is listed as having been paid 7/15/02.
20. Objeclion is raised 10 Ihe "reserve" of $10,000 for "2004/2005 fiduciary inc.
lax & tax prep" where Ihe lax payments for fiduciary laxes in prior years are shown onlhe
Account as having been less than $200 in anyone lax year.
Unexplained Sales of Securities
21. Objeclion is raised 10 Ihe sale of eslate assets at various times over the last eight
years, including years 2000, 2001. 2002, 2003. and 2004. Objectors question why any asselS
are sti1l being controlled by the Adminislrator.
22. Objection is raised to the sale of eslate assets that do not conform to the
"prudent investor" rule.
lncom lete Accountin of Distribution of Personal Pro ert
23. Objection is raised to Schedule D which purports to show distributions of a coin
collection, jewelry, and "personal property as per appraisal" in November. 1996. The account
does not show to whom these distributions were made or why $5,000 is reserved for further
personal property storage and moving.
24. Objection is raised to Schedule D which Objectors believe to be incomplete with
respect to the personal property. Specifically, certain items of personal property have never
6
been in\'ellloried or induded in Ihe ESlale, By way of example only, missing from any lists of
appmised items or in\'elllory are such ilems as Ihe following: Chippendale style wall mirror;
dark wood blanket chest; German slein; three china demilasse cups; movies, slides and
projector.
FURTHER OBJECTIONS ARE RAISED TO THE SUPPLEMENTAL ACCOUNT FOR
THE PERIOD NOVEMBER 29, 2004 THROUGH FEBRUARY 28, 2006 AS FOLLOWS:
25. Objection is raised to the addi/iollal fees of $13,840 paid to Jeffrey R. Boswell
and his firm of Boswell, Tintner, Piccola & Alford. In spite of the previous objections to the
fees and instead of promptly concluding the estate administration, the Administrator has
charged additional fees for activities which should have been concluded years ago. These fees
are excessive, unreasonable, unwarranted, duplicative, and not reasonably related to the
amount of work performed, the character of the services rendered, the degree of responsibility
incurred, or the professional skill shown in the settling of this estate. Objection is raised to the
charging of significant attorney's and administrator's fees for any period after the assets should
have been turned over to the Yarnall Residuary Trust.
26. Objection is raised to the" Adjustments for Disbursements not made prior to
11/29/04" because it is unclear what this means. Instead of preparing a clear and fully
descriptive Second and Final Account, the Administrator provides only pieces which cannot be
reconciled with the original First and Final Account. The fees are excessive, unreasonable,
unwarranted, duplicative, and not reasonably related to the amount of work performed, the
character of the services rendered, the degree of responsibility incurred, or the professional
7
skill shown in the settling of this estate, Ohjection is raised to the charging of significant
attorney's and administrator's fees for any period after the :lsselS should have heenturned over
to the Yarnall Residuary Trust.
27. Objection is raised to the mldi/iol/a/ "reserve" of Administrator and attorney's
fees of $4,000 to Boswell, Tintner, Piccola & Alford. These fees arc excessive, unreasonable,
unwarranted, duplicative, and not reasonably rdated to the amount of work performed, the
character of the services rendered, the degree of responsibility incurred, or the profcssional
skill shown in thc performance of the work.
28. Objection is raised to the payment of" Adm. Expensc" of $231.84 and
additional unspecificd "Closing Costs" of $1,000. These costs are excessive, unreasonable,
unwarranted, duplicative, and not reasonably related to the work requircd to be performed by
the Administrator and allorney.
29. Objection is raised to the fact that the Administrator has continued to manage
money and property which should have been distributed years ago or, at the very least,
immediately after objections were filed to the First and Final Account one year ago. It is
believed that part of the motivation of refusing to turn over these funds is to charge additional
fees and expenses.
30. Objection is raised to the fact that the Administrator has continued to sell
securities which should have been distributed years ago or, at the very least, immediately after
objections were filed to the First and Final Account one year ago. It is believed that part of
the motivation of selling and reinvesting is to charge additional fees and expenses.
8
31. Ohjcclion is raiscd III a $1.500 "Personal propcrty moving cxpensc" listcd as a
Rescrve. No explanation of this reservc has heen provided. Thc Ohjcctors havc suggcsted
specific datcs when they havc agreed to rem a truck to pick up thc personal propcrty, which
dates havc becn rejccted by thc Administrator.
32. Objection is raiscd to a $1,500 "Lois E. Yarnall Estatc Fiduciary Income Tax"
reserve, especially where a $500 reservc is listed for 2005 and 2006 fiduciary laxes. No
explanation of why it is an administralive expense in the G, Winfield Yarnall Estate has been
provided. There would be no fiduciary taxes due for any of these years if the Estate had been
properly and promptly concluded.
33. Objection is raised to a "Family Exemption" of $3,500 without any explanation
of how such an exemption can be claimed at some point in the future.
34. Objection is raised to a failure to account for exactly what money has been paid
to the Yarnall Residuary Trust and on what dale such payments may have been made.
WHEREFORE, Objectors respectfully request this Court to enter an Order:
I. Denying confirmation of both the First and Final Account and of the
Supplemental Account and Proposed Schedule of Distribution;
2. Appointing an auditor or master to take testimony and other evidence regarding
the objections of Elizabeth Y. Jury, Thomas P. Yarnall, and Melissa Y. Schreck or, in the
alternative, schedule a hearing before lhis Honorable Court;
3. Surcharging the Administrator DBNCTA and the Executor for all losses
resulting from the negligent performance of their respective fiduciary duties;
9
4. Awarding the Objcctors full rcimburscmcnt of Ihcir allorncy's fccs and costs
incurrcd in conncction with making and pursuing thcsc objcctions as a sanction for dilatory
conduct by the Execulor and Administrator during the pendcncy of this mailer;
5. Awarding such other relicf to which Objectors may be cntitled.
Respectfully sUbmilled,
~1l,""~
Debra K. Wallet, Esquire
24 N. 32nd Street
Camp Hill, PA 17011
(717) 737-1300
1.0. #23989
Allorney for Objectors, Elizabeth Y. Jury,
Thomas P. Yarnall, and Melissa Y.
Schreck
April 24, 2006
10
"-"'-""~'~.'-""
4. On March 2, 200 I. Jcmey It Boswell, Esquire, was granted I.ellers uf
Administratiun D.B.N.C:r.A. Illr l>ceedent's Estate, and is also serving as connsel to the Estate.
5. The residue uf Decedent's Estate passes under ITEM SIXTH uf Deecdcnt's Will tu
a Trust for thc lifctimc bcnelit of Dcccdent's snrviving spousc, Margarct R. Yanmll, who is to
receive all income from the Tnlst.
6. Upon the death of Margaret R. Yanmll, thc Trust assets arc to be distributed
outright in equal shares to Decedent's children. Decedent has three living children, Elizabeth Y.
Jury, Thomas P. Yarnull, and Mclissu Y. Schreck. Decedent was ulso survived by a son, G.
Winfield Yarnall, Jr., who died October 4, 2000, survived by his two daughters, Heather Yarnall
and Autumn Yarnul1.
7. The Administrutor D.B,N.C.T.A. originully filed the First und Final Account of the
Estate on January 7, 2005, for confirmation on Murch 1,2005.
8. The Administrator D.B.N.C.T.A. subsequently deferred confirnlation of the First
and Final Account until the confirnmtion date of April 26, 2005.
9. The Administrator D.B.N.C.T.A, received Objections to the First and Final
Account by the remainder beneficiaries of the Trust which were filed April 25, 2005.
II. M & T thereafier leamed that the First and Final Account had been confirmed by
Order dated March I, 2005.
10,
26,2005.
II.
M & T filed Objections and/or Exceptions to the First und Final Account on April
The Administrutor D.B.N,C.T.A. filed a Petition for Reconsideration of the
Confimlution of the First und Finul Account on Muy 23, 2005. ,md on May 31, 2005, this
- 2 -
_ 4 ,;#-.,,-.....,......-'...
Ilonoruble Court issued a Rule to Show Cause why the relier grunted in the Pclition lor
Reconsidemtion should not he grunled, which was retunmhle within twcnty (20) days ofservice.
12. No intcrcsled party olTered any reason why the Petition for Reconsiderution should
not be granted.
13. ElTorts to resolve the matters raised in the Objections have not been successful.
14. The Administrator D.B.N.C.T.A. filed a Supplemental Account and Proposed
Schedule oroistribution on March 24, 2006.
IS. M & T hereby incorporates all of the prior Objections amI/or Exceptions to the First
and Final Account as if fully set forth herein. A copy of M & T's Objections amI/or Exceptions to
the First and Final Account is attached as Exhibit "A".
OB.JECTlONS TO SUPPLEMENTAL ACCOUNT
16. M & T objects to the failure of the Supplemental Accoutn to show the partial
distribution of assets from the Estate to M & T as Trustee, and the failure to adjust the total
principal balance on hand to account for such distributions.
17. Objeclion is raised to the fact that based on the tmnsactions shown in the
Supplemental Account, M & T is unable to reconcile the income the Estate reecived with the
income distributed to the income beneficiary.
18. Objection is mised to the principal distribulion shown on the Supplemental Account
of $3,500 to the Decedent's surviving spouse as a family exemption, when it is believed and
therefore averred that she actually refused the payment of such exemption.
.3.
\9. Ohjeelion is raised to the distrihulion of the Decedent's tangihle personal property
shown on the Proposed Schcdule of Distrihulion when it is helievcdthal no agreement hlL~ been
reached bel ween the family members regarding the distribution.
20. Objeclion is raised to Iililure or lhe Proposed Schedule of Dislributionto accurately
itemizc thc asscts to bc distribulcd to M & T as Truslee.
2 \. Objection is raiscd 10 thc Proposcd Schedulc of Distribution whieh shows a
distribution of "Intangiblc Pcrsonal Property" with a valuc of $25,000, dcscribcd as an
"unliquidated intcrest in valuc of rcal cstatc", sinec M & T has insufficient information to
dcterminc thc naturc of this intercst.
22. Objcction is rJiscd to any disbursemcnts shown as bcing madc from incomc that
should havc properly bcen madc from principal, and any disburscmcnts shown as bcing madc from
principal that should havc propcrly bccn madc from incomc.
23. Objcction is raiscd to all filing fccs, closing costs, allorneys' fees, administrators'
fecs, and any costs rclating to tangiblc personal property, as unreasonablc to covcr the costs
incurred and work perfornled, especially in light of thc continued dclay in closing thc Estatc more
than nine years aner thc decedent's death.
24. Objeetion is raised to any items relating to the "Lois E. Yarnall Estatc" since therc
is no basis to includc those cxpenses with rcgard to thc Decedent's Estalc.
25. Objeetion is raised to thc morc than ninc year delay inthc Executor's completion of
thc Estatc proccss. The Execulor reccivcd his appoinlmenl December 6, 1996. Morc than four
years latcr, on March 2, 200l,thc Administrator D.B.N.c.r.A. was appointed because ofthc dcath
of thc Executor. A First and Final Account was not filed until January, 2005. ncarly four ycars
.4-
ancr thc appointmcntof thc Administrator D.B.N.c:r.A. and thc SUPlllcmcutal Account was not
IiIcd for anothcr ycar followinllthal.
26. As a dircct rcsult of thc Executor's mill Administrator's dclays in complctinllthe
cst ate administration process, thc Estate has suffercd losscs, IlUs failcd to nmintain value. and has
incurrcd charlles and penalties which should be surcharllcd dircctly allainst the Exccutor amI/or
Administrator amI/or thc allomcy for the Estatc who failcd to complcte the work in a timely
manner.
27. Objection is made to any unnecessary liduciary income taxes, interest and
penalties paid by the Estate.
28. Objection is raiscd to the sale of assets shown in the Supplcmental Account. The
residuary Estate assets should have bcen transferred to M & T as Tnlstee, to be administcrcd and
invested in the Trust rather than administered and investcd in the Estate for over nine years.
29. Objection is raised to the sale and investment of estate assets that do not conform
to the "prudent investor" rule.
WHEREFORE, M & T respectfully requests this Court to enter an Order:
1. Dcnyinll conlimmtion of the Supplemental Account;
2. Appointinll an auditor or master to take testimony and other evidence
rellardinllthe Objcctions filed to the First and Final Account and Supplemental Account,
or in the altemative, schcdule a hcarinll before this Honorable Court;
3. Surcharllinll the Administrator D.B.N.C.T.A. and/or the Executor and/or
the allomey for the Estate for any losses resultinll from the nelllillent perfommnce of their
respective liduciary duties;
- 5 -
4. On March 2, 2001, Jeffrey R. Boswcll, Esquire, was granted Lellers of
Administration D.B.N.C.T.A. for Decedent's Estate, and is also serving as counsel to the Estate.
5. The residue of Decedent's Estate passes under ITEM SIXTH of Decedent's Will to
a Trust for the lifetime benefit of Decedent's surviving spouse, Margaret It. Yarnall, who is to
receive all income from the Trost.
6. Upon the death of Margaret R. Yarnall, the Trust assets arc to be distributed
outright in equal shares to Decedent's children. Decedent has three living children, Elizabeth Y.
Jury, Thomas P. Yarnall, and Melissa Y. Schreck. Decedent was also survived by a son, G.
Winfield Yarnall, Jr., who died October 4, 2000, survived by his two daughters, Heather Yarnall
and Autumn Yarnall.
7. The Administrator D.B.N.C.T.A. originally filed the First and Final Account of the
Estate on January 7,2005, for confinnation on March 1, 2005.
8. The Administrator D.B.N.C.T.A. subsequently deferred confirmation of the
Account until the confirmation date of April 26, 2005.
9. The Administrator D.B.N.C.T.A. then received Objections to the Account which
were filed April 25, 2005, and agreed with the undersigned counsel that the Objections filed herein
by M & T would be considered timely filed.
Incomplete or Otherwise Inaccurate Accountinl!
10. M & T objects to the principal distribution shown on the Account dated December
3,1996, which purports to show a distribution of$917,853.81 to the Yarnall Residuary Trust,
when in fact no assets have yet been distributed to M & T as Trustee.
- 2 -
II. Objection is raised to the Account which purports to have a negative "Combined
Balance On Hand" of$55,573.07.
12. Objection is raised to the principal distribution shown on the Account of$3,500 to
the Decedent's surviving spouse as a family exemption, when it is believed and therefore averred
that she actually refused the payment of such exemption.
13. Objection is raised to the distribution of the Decedent's tangible personal property
shown as distributed on page 14 of the Account, when it is believed these items have not in fact
been distributed due to the inability of the family members to reach an agreement as to distribution.
14. Objection is raised to the extent that the Principal Balance on Hand as shown on
page 16 of the Account does not accurately reflect the actual assets currently in the Estate.
15. Objection is raised to discrepancies between the Account and the Pennsylvania
Inheritance Tax Return filed in July, 2003.
16. Objection is raised to the fact that the income beneficiary of the residuary estate, the
wife ofG. Winfield Varnall, has apparently been paid more than the income actually shown as
received in the Account. The receipt ofincome is listed at $320,512.93, but the distribution of
income to beneficiaries is listed as $335,575.99.
17. Objection is raised to Schedule G-3, p.19 of the Account, wbich lists "1997 Smith
Barney Trust partnersbip" and the date "12131/97" but no money associated with this entry.
18. Objection is raised to the Account which "requests that distribution be detennined
by the Court in accordance with the Petition for Distribution to be offered in evidence at the audit
of this account" where the "Combined Balance On Hand" is a negative $55,573.07.
- 3 -
19. Objection is raised to any disbursements shown as being made from income that
should have properly been made from principal, and any disbursements shown as being made from
principal that should have properly been made from income.
Administration Expenses
20. Objection is raised to the payment of$I,OOO on I 1/26/96 listed as a "reserve to
close." The Estate has lost the use and earnings OP this money for more than eight years. In
addition, this amount is unreasonable ifit is intended to cover filing fees, postage, and the like.
21. Objection is raised to the "reserve" 0[$1,500 charged 2/1/05 for "ming fees." This
amount is unreasonable if it is intended to cover filing fees in addition to the $ 1,000 already
charged in 1996.
22. Objection is raised to the reserve of$5,OOO charged 2/1/05 for "personal property
storage & moving expense." lfthis reserve means that significant amounts of personal property
remain to be distributed more than eight years after the decedent's death, this delay is
unreasonable.
23. Objection is raised to the reserve of $25,000 listed as "unliquidated interest on real
estate as per anti-nuptial [sic] agreement." M & T has insufficient infonnation to determine the
nature of this reserve or the reason for it.
24. Objection is raised to a $1,500 "Lois E. Yarnall Estate Fiduciary Income Tax
Liability _ 1041 Period ending 12/31/1990" listed as paid on 2/1105. M & T has not been provided
sufficient infonnation to detennine the basis for this payment.
-4-
Delavs In the Completion of the Estate Administration
25. Objection is raised to the more than eight year delay in the Executor's completion
of the Estate process. The Executor received his appointment December 6, 1996. More than four
years later, on March 2, 2001, and Administrator D.B.N.C.T.A. was appointed because of the
February,2001 death of the Executor. A First and Final Account was not filed until January, 2005,
nearly four years after the appointment of the Administrator D.B.N.C.T.A.
26. As a direct result of the Executor's and Administrator's delays in completing the
estate administration process, the Estate has suffered losses, has'failed to maintain value, and has
incurred charges and penalties which should be surcharged directly against the Executor and/or
Administrator and/or the attorney for the Estate who failed to complete the work in a timely
manner.
27. For example, the Executor paid a Pennsylvania Inheritance Tax of $35,000 during
the discount period (believed to be in 1997) but the Pennsylvania Inheritance Tax Return was not
filed until July, 2003. As a result, the $32,436.32 overpayment of tax represented a loss of income
to the estate for a period in excess of six years, However, the Account does not show the payment
of the $35,000 for taxes or the overpayment/refund coming back into the Estate.
28. Objection is made to any unnecessary fiduciary income taxes, interest and
penalties paid by the Estate.
29. Objection is raised to the "reserve" of$10,OOO for "2004/2005 fiduciary inc. tax
& tax prep" where the tax payments for fiduciary taxes in prior years are shown on the Account
as having been less than $200 in anyone tax year.
30. Based on the delay by the Executor and/or Administrator and/or allomey for the
Estate in timely concluding the administration of the Estate, an objection is raised to the fees of
.5-
$70,822.30 in combined attorneys' and Executor's fees already paid to William D. Boswell, Esq.
(now deceased); Boswell, Tinter, Piccola & Wickersham; and Boswell, Tinter, Piccola & Alford;
and an objection is raised to the "reserve" of additional attorney's fees of$8,000 to Boswell,
Tinter, Piccola & Alford; and an objection is raised to the "reserve" of additional administrator's
fees of $6,000.
Sales of Securities
31. Objection is raised to the sale of estate assets at various time over the last eight
years, including years 2000, 2001, 2002, 2003, and 2004. The residuary Estate assets should
have been transferred to M & T as Trustee, to be administered and invested in the Trust rather
than administered and invested in the Estate for eight years.
32. Objection is raised to the sale and investment of estate assets that do not confonn
to the "prudent investor" rule.
WHEREFORE, M & T respectfully requests this Court to enter an Order:
1. Denying confinnation of the First and Final Account;
2. Appointing an auditor or master to take testimony and other evidence
regarding the objections filed to the. First and Final Account, or in the alternative,
schedule a hearing before this Honorable Court;
3. Surcharging the Administrator D.B.N.C.T.A. and/or the Executor and/or
the attorney for the Estate for any losses resulting from the negligent perfonnance of their
respective fiduciary duties;
4. Awarding M & T full reimbursement of their attorneys' fees and costs
incurred in connection with making and pursuing these objections;
-6-
'.
CERTIFICATE OF SERVICE
I hereby certify that on April 26, 2005, a true and correct copy of the "Objections and/or
Exceptions to the First And Final Account of Jeffrey R. Boswell, Administrator D.B.N.C.T.A,
for the Estate ofO. Winfield yarnall" was served by regular first class mail, postage prepaid,
upon the following:
Jeffrey R. Boswell, Esquire
BOSWELL, TINTNER, PICCOLA & ALFORD
315 North Front Street
P.O. Box 741
Hamsburg,PA 17108-0741
Debra K. Wallet, Esquire
24 North 32nd Street
CampHill,PA 17011
J.d A .. ~ j J) ~oCI">"""
(Shannon Whitson
IN RE: ESTATE OF
G. WINFIELD YARNALL,
deceased
IN TilE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
OHPIIANS' COUHT DIVISION
21-1996-1014
IN RE: OBJECTIONS TO TilE SUPPLEMENTAL ACCOUNT
OF JEFFREY H. BOSI'jELL, ADMINISTRATOR D.B.N.C.T.A..
FOH TilE ESTATE OF G. WINFIELD YARNALL
ORDEH OF COURT
AND NOW, this 25th day of April, 2006, upon
consideration of the Objections to the Supplemental Account of
Jeffrey R. Boswell, Administrator D.B.N.C.T.A for the Estate of
G. Winfield Yarnall, filed by Manufacturer's and Traders Trust
Company, and of the Objections to the Supplemental Account and
Proposed Scheduled Distribution of Jeffrey R. Boswell,
Administrator D.B.N.C.T.A. for the Estate of G. Winfield Yarnall
filed by Elizabeth Y. Jury, Thomas P. Yarnall, and Melissa Y.
Schreck, Wayne F. Shade, Esquire, is appointed auditor.
By the Court,
Wayne F. Shade, Esquire
53 W. Pomfret Street
Carlisle, PA 17013-3217
Debra K. Wallet, Esquire
24 N. 32nd Street
Camp Hill, PA 17011
Attorney for Objectors Elizabeth Y. Jury,
Thomas P. Yarnall, and Melissa Y. Schreck
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Jeffrey R. Boswell, Esquire
315 North Front Street
P.O. Box 741
Harrisburg, PA 17108-0741
Administrator
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Joanne E. Book, Esquire
RHOADS & SINON, LLP
One South Market Street
P.O. Box 146
Harrisburg, PA 17108-1146
Attorney for Trustee
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IN RE: ESTATE OF
G. WINFIELD
YARNALL.
Deceased
IN TIlE COURT OF COMMON PLEAS OF
ClIMBERI.AND COUNTY.PENNSYI.VANIA
ORPIIANS' COURT DIVISION
NO. 21.1l)l)6-IOI4 ORPHANS' COURT
ORDER OF COURT
AND NOW. this 281h day of April. 2006. upon consideration of the Petition To
Make Rule Absolute liIed on behalfofElizaheth Y. Jury. Thomas 1'. Yarnall. and Melissa
Y. Schreck. and following a telephone conlcrenee in which Jeffrey R. Boswell. Esq.,
participated on behalf of the Estate of G. Wintield Yarnall, Deceased, Joanne E. Book,
Esq., participated on behalf of the Trustees, and Debra K. Wallet, Esq.. participated on
behalfofthe Objectors. and pursuant to an agreement of counsel, the contirmation of the
First and Final Account in the ahove-captioned mailer is vacated.
ALL OBJECTIONS liIed to the First and Final Account and to the Supplemental
Account arc relerred to Wayne F. Shade. Esq.. Court-appointed Auditor.
BY TIlE COllRT.
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Jeffrey R. Boswell, Esq.
315 North Front Street
P.O. Box 741
Harrisburg.PA 17108-11741
For the Estate of G. Wintield
Yarnall
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IN THE ORI'l1ANS' COURT 1>lVISION
Q1<' THE COURT Q1<' COMMON I'LEAS OF
CUMUERLAND COUNTV.I'ENNSVLVANIA
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IN RE: EST ATE OF
G. WINFIELD YARNALL.
Deceased
No. 2\_\996.\0\4
PETlTlON TO MAKE RULE AUSOLUTE
Obj""" Eliwbdh Y. MY. Thmn" P. y,,",1\. ,,' M,Ii~' Y. ",,,,,,. \<i" .Uh'
""''' ., G. Wi.",," y",,1\ ,01 ,hi,"'" ., G. Wi.",," y"..1\. \h.",,,"" .Ohj"",,"1.
b, ,\<', .u."." D"'" K. W,1\". ,,,,,,,,.1\, "",," ,h" ,bi, """.",hI' C""rt "", ."
,,', i~'''' M" 3 '. 2005 ,b""'" ,m! "'" " ..,,, ,,,'king ", 'PP'"'" ., ", FI," ,m!
Fina\ Account entered March \,2005.
Objectors state the fol\owing in support of their petition:
\. The Decedent G. Winfield Yarnal\ died November 26. \996, a resident of
2. William D. Boswel\, Esquire was original\y granted Letters Testamentary for
Cumberland County.
Decedent's Estate, which wcre revokcd March 2. 200\.
3. On March 2. 200\, Jcffrey R. Boswel\, Esquire was granted Letters of
Mmi.,,,,"'"" O...N.C.T.A. ,.. 0"""'" E""'. ,,' i, ,'w ,,,,,., " ,"."", " tb.
Estate.
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4. The residue of Deccdent's ESlalc passes under ITEM SIXTII of Decedenl's Will
10:1 Trusl for Ihe lifetime henelil of Decedent's surviving spouse, Margaret R. Yarnall, who is
10 receive all income from Ihe Trusl.
5. Upon the death of Margarellt Yarnall, Ihe Trust assets are to he distrihuted
outright in equal shares to the Decedent's children. Decedent has three living children,
Elizaheth Y. Jury, Thomas P. Yarnall, and Melissa Y. Schreck, the Ohjectors herein.
Decedelll was also survived hy a son, G. Winfield Yarnall, Jr., who died Octoher 4,2000,
survived hy his two daughters, lIeather Yarnall and Autumn Yarnall.
6. The Administrator D.B.N.C:r.A. originally liIed the First and Final AccoulII of
the Estate on January 7, 2005, for confirmation on March I, 2005.
7. The Administrator D.B.N.C.T.A. advised memhers of the Yarnall family by
letter dated Fehruary 28, 2005 that he had "requested that the Court defer confirmation of the
First and Final AccoulII ulllil April 26, 2005."
8. The Objectors reasonahly relied on the representation of the Administrator
D.B.N.C.T.A. that they could liIe ohjections by the deadline for this Court's April 26, 2005
confirmation.
9. Objectors timely liIed Ohjections to the First and Final Account of Jeffrey R.
Boswell, Administrator D.B.N.C.T.A., for the Estate of G. Winfield Yarnall at 9: 10 a.m. on
April 25, 2005.
10. The Administrator D.B.N.C.T.A., after receipt of these Ohjections, agreed that
M & T could liIe ohjections on April 26, 2005 and that these ohjections would be considered
timely liIed.
.
Ms. Autumn Arnold
2101 Phcasalll Run
Westfield, IN 46074
lJI"".. It . WaAA..I-
Debra K. Wallet, Esq.
24 North 321>1 Street
Camp Hill, PA 17011
(717) 737-1300
1.0. No. 23989
Allorney for Objectors, Elizabeth Y. Jury,
Thomas P. Yarnall, and Melissa Y.
Schreck
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Rcgistcr of Wills ofCumhcl'lund County
AT AN ORPIIANS' COURT. Began on Tuesday Ihe 25th day of April A.D. 2006. and
holden at Carlisle. in and for Cumherlallll County. helilre the Ilonorahle J. Wesley Oler.
Jr. ,Judge the lilllowing proceedings were held towit:
TilE PETITION
IN RE: OBJECTIONS TO THE SUPPLEMENTAL ACCOUNT OF JEFFREY R.
BOSWELL, ADMINISTRATOR D.B.N.C:r.A.. FOR THE ESTATE OF G. WINFIELD
YARNALL
IN RE: AUDITOR OF ESTATE APIJOINTED
ORDER OF COURT
AND NOW, THE 25th day of April, 2006. upon consideration of the Ohjeetions to the
Supplemental Account of Jeflrey R. Boswell. Administrator D.B.N.C.T,A for the Estate
ofG. Winfield Yamall, filed hy Manufacturer's and Traders Trust Company, and of the
Objections to the Supplemental Account and Proposed Scheduled Distribution of Jeffrey
R. Boswell. filed hy Elizaheth Y. Jury, Thomas P. Yamall, and Melissa Y. Schreck,
Wayne F. Shade, Esquire, is appointed auditor.
By the Court
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/S/.I, Wesley Oler. Jr, J.
COMMONWEALTII OF PENNSYLVANIA
COUNTY OF CUMBERLAND
Wayne F. Shade, Esq. heing duly swom according to law, deposes and says that he will
perfonnthe duties of auditor in the ahove estate with fidelity:
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Auditot
Swom and suhscribed t51 before me
this .gl1.d day of .YJ(r'L(/
20AA.D. . IJ
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~Clerk of Orphans' Court
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IN IW: ESTATE OF
G. WINFIEI.I> YARNALl..
Dcccascd
: IN TilE COlIRT OF COMMON PLEAS OF
: CIJMIIERI.AND C()UNTY.PENNSYLVANIA
: ORPIIANS' COURT DIVISION
: NO. 21-11)1)6.1014
ORDER OF COURT
AND NOW.thb 25.iL day oJ'July. 2006. upon considcrationoJ'thc within
Pctition.thc appoint111clltoJ'Waync F. Shmlc. Esquirc. as auditor. is hcrcby cxtcnded
through January 31. 2007.
By thc Court.
Waync F. Shadc. Esqui'c
Auditor
Debra K. Wallct. Esquit.c
Attorncy J'or O~icctors Elizabcth Y. Jury.
Thomas 1'. Yarnall and Mclissa Y. Schrcck
JcJ'J'rcy R. Boswcll. Esquirc
Administrator
Joannc E. Book. Esquirc
Rhoads & Sinon. LLI'
Attorncys lilr Tr .Istcc
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Nil. 21.11)1)11.\1114
('EltTIFIl'ATI': OF SElWin: OF OIUlElt
OltllEIt IMlE, 117!25,1l1l
JlIIKiE'S INITIALS: JWo
ll~IE STA~II'IJATE, 7/26'1)(,
IN ItE, OltlJEIt OF em lilT
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SERVICE TO:
WA YNE I' SIIADE. DEBRA K WALLET. JEFI'REY R BOSWELL. JOAN"E E BOOK
METIIOIl OF ~IAII.IN(i:
ENVELOI'ES I'RO\'IDEIJ BY,
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DltRR
o IIASD DEI.IVERED
o OTIIER_
[8J I'ETITlONER
o JUDGE
o CLERK OF ORI'IIASS COURT
~IAILED: 117.2f1.11f1
............................................................................................................................
SERVICE TO:
:-'IETIIOD OF MAII.ING:
ENVELOI'ES I'ROVIDED BY:
Dusl's
DRRR
ullAND DEI.IVERED
o OTIIER_
o I'ETITIONER
o JUDGE
o CLERK OF ORI'IIANS COURT
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IN RE: ESTATE OF
G. WINFIELD Y AI~N/\I.I..
Dcccascd
: IN TilE COURT OF COMMON PLEAS OF
: l'IIMBERLAND COUNTY. PENNSYLVANIA
: (lRPIIANS' l'OIIRT DIVISION
: NO.21-19%-IOI4
PETITION OF WAYNE F. SIIADE. ESQUIRE,
FOR EXTENSION OF APPOINTMENT AS AUDITOR
TO THE II0NORABLI~. TilE JUDGES OF SAID COURT:
I.
On April 25. 2006. Pctitioncr was appointcd auditor in thc abovc-captioncd Estatc.
2.
Pctitioncr promf.tly rcqucstcd Prc-Ilcaring Mcmonmda rrom thc partics or rccord
and datcs ror a Prc-Hcaring Conlcrcncc.
3.
Pre-Hearing Confercncc Memoranda were timcly tilcd by thc partics, but thc
schcdulcs or counscl and vacation schcdulcs or thc partics and othcr witncsscs havc
prcvcntcd thc parties rmm scheduling thc ncccssary hcaring prior to thc expiration or thc
appointmcnt orthc auditor.
4.
Counscl ror thc hcirs or thc dcccdcnt havc indicatcd that thc rcspcctivc counsel and
thcir witncsscs havc no matching datcs until Scptcmbcr or 2006.
WAYNE 1'. SIl^IlI,
Alhltnc, all.4\\
.9 W"...tl't1mfrct Streel
Cuh\k.l'cnn"hnni;t
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5.
The auditor hus II di flicult schcdule for the Iirstlhrce weeks of Scptcmher. and the
audilor will he on vacation during thc Iirst week of Octo her.
WlIEREF01~E.the auditor rcspcctfully requests an cxtcnsion of his appointment
until January 31. 20ll7.
Date: July 24. 2006
RespectfUlly suhmilled.
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Wayne F. Shade. Esquire
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I verily lhut the !o\utelllents Illude inlhe lbregoing I'elition ure true und corrccl. I
undcrstund thullhlsc stlllclllcnls herein ure Illude sul1iecllolhe penulties or I R I'u. C.S.
~4904. reluling to unsworn lillsifieulionlo ulllhorilies.
Dute: July 24. 2006
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Wu)'n F. Shude. Esquire
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\ 0 0 L"'O",on P,ocl",d' Reco"cd 0 10 Spousal?o,ert, Cred,"'"'" ,H """",...." 0 "Elell,on 10 la"mdOl Sur. Ul13IA) ,",,"," "''' 0,
"-jmiSsECTION MUS!.Bi COMPLETEO,-ALL CllRR~~:6~h';~~~~~D ~9.!lFl!l.E~!IAL T~JI!fO_~MATIONSHOULe BE DIRECT~eTO~
f'V'ME CDt.U"L[ IL l,lAIUIJ'.i ADOH[~5
JEFFIlEY It BOSWELL
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
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REGISTER OF WILLS
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IRM NAME \11 apJlloc.1ll1ol
!loswell, Til1tner. I'iceola & Wickershatn
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I~ELEPHONE tlUMDER
717/236.9377
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1, Real Eslale (Schedule A) (I)
2, Slacks and Bonds (Schedulo B) (2)
3. Closoly Held Corporation. Partnership or Sole.Proprietorship (3)
4, Mortgages & Noles Recoivablo (Schedulo D) (4)
5. Cash. Bank Deposits & Miscellaneous Personal Property (5)
(Schedulo E)
6, Jointly Owned Property (Schodule F) (6)
z o Separalo B,lIing RequeslOd
3 7.lnteroVivos Transfers & Miscellaneous Non.Probate Property (7)
" (Schedulo G or L)
~ 8, Total Gross Assets (Iolal Lines 1-71
9. Funeral Expenses & Administrative Costs (Schedule H) (91
10, Debls of Decedenl, Mortgago LIabilities. & LIens (Schedule I) (te)
1 1, Totar Deductions (10101 Linos 9 & 10)
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I 12, Net Value of Estate (Line 8 minus Line 1 1)
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100.441),44
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1.03S.017,l>b
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(13)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election 10 tax has not been
mado (Schedule J)
14. Net Value SubJoct to Tax (Llno 12 minus L1no 13)
(14)
1.036.017,66
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15.Amount of Uno 14 taxable at the spousal tax mte, 1)91 ,0411,1) I x .00 (IS)
orlransfers under Soc. 9116(0)(1,2)
z 44.976,75 .Ub (16)
~ l6.Amount of Line 14 taxablo at lineal rate x
~ 17.Amount of Line 14 taxable at sibling raiD x .12 (17)
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~ 18. Amount of Line 14 taxable at collateral rate x .15 (lBI
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19, Tax Duo (19)
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>~ BE~~ TO ANSWER ALL QUESTION,~_O.tlR_E'IE.'t~E- SID~,AND R~~~~C_K",ATH <<
Copyright 2000 form loftware only The Lackner Group. Inc.
Form REV.ISOO EX (Rey, 6-(0)
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B PI lor Pllymcnls
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,15,11I1U,1I11
1,14,1),\
Total ClCdlts (A . B .. C)
12)
,15.I,q'J.l
3. Inlerest/Penally ilapplicablo
D. Interest
E, Penally
TolnllnlcrcsVPunally (0'" E)
4. If Line 2 is greater than Uno 1 ... Line 3. enler tho dlflercl1cc This IS tile OVERPAYMENT.
Chock box on POIgo 1llno 20 to roquost 3 rofund
5. If Line 1 ... Uno 3 is grealer than Line 2. cnler tho difference. This is the TAX DUE.
A. Enter tho interest on tho lax due.
B, Enler Ihe 10101 of Uno 5. SA, ThiS IS Iho BALANCE DUE,
(3)
(4)
11,1111
J2,4JCI.32
(5)
(5A)
(58)
n.nn
Mako Check Payab/o /0: REG/STER OF WILLS, AGENT
1. Did decedent make a trnnsfcr and:
a. retain the use or incomo of the propcrtylIansfcrrcd;...,...................
b. retain the right to designate who shall use the property transferred or its income;....
c. retain a reversionary interest or........................... ............................
d. receive the promise for life of either payments. benefils or care?............................
2. If death occurred after December 12. 1982. did decedent transfer property WIthin one year of death without
receiving adequate consideralion?................................................ ....................... ....................
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
Yes No
~ I
3. Did decedent own an -in trust for" or payable upon death bank account or security at his or her dealh?..
4. Did decedent own an Individual Retirement Account, annuity. or other non.probate property which
contains a beneficiary designation? ......................... ................... ............... .... ....... .. .... .... ....... ....... .... ............
o I8J
o I8J
I8J 0
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES. YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN,
~ pcnanoet fJ pefJUf'I'.1 d(!CiJtO Ihdtl h,hO e~"[1\IO/I'\J ths 'clurn.lIldoo'll{J aCCOlflp;lll)V\'illtlll}du:e5 ar~J lIJ!crnUI1l\. and 10 111'1 tlC\1 ul nl) ~r\.Mfo"'l.l.t .ltl<.! t~,J."',.l ,,. true. l;;1l1ll.'C. arl<.! corr'p~le O'...LIf.ll"'_1 tJ
!!.~paIOl' ottlof !~_n....!'''!P.l:,,!~~I_f~P'C5~~.'!!!:!'!_~ ~_~l'\JOf'-- a~_'!lI_{J'r-'~_I"''''' l!' "'t\I(;~ 'p1_~VOl~,!! _':J5 any wo....C'!!J'l
SIGNATURE OF PERSON RESPOtlSIBLE FOR FILltlG RETURfl ADDRESS
Jeffre)'lt. Ilu\nfll. Admin tralor boS ;.1-. i-A
+--_._-,---_.----~-- ,------ ----
OAtE
'SIGNA TURE OF
.tk . ....
laLE FOR FILltlQ RETURN
ADORESS
.\15:-;, FIllI1I Street
Ilanishl1rg.!'/\ 1710S,0741
C!7/'A It'5
'Ct.lE
~. ./'Y2 >-_' <. l.
SlGtWURE-OF~P' . '6~HANREPRE~E
JF.FFIIEY It. II :WHI,
(I 1/' !
103
CAtE
ADDRESS
.\ 15 N, Flllnl Slreefl!'O Bl1s 741
"arrishl1rg.!''' 1710S,0741
----.------ .-.-.
For dates of death on or aner July 1, 1994 and before Janunry 1. 1995.lho tax rale imposed on the net vLllue of transfers to or for the use 01 the
surviving spouso is 3% [72 P,S, ~91 16(a) (1,1) (i)],
For dates of death on or after January 1, 1995. the tax rate imposed on the net value of transfers to or lor the use of the surviving spouse is 0%
[72 P.S. ~9116 (a) (1 .1) (U)). The statute does nol exemol a tmnsler to a surviving spouse from tax. and the stntutory requirements for disclosU1C
of assets and filing a tax relurn are still applicable even if tho surviving spouse is the only beneficiary.
For dates of death on or after July 1. 2000:
The tax rate imposed on the net value of transfers from a decenscd child twenly-onD )lears 01 age or )lounger at death 10 or lor the use of a nnlural
parent. an adoptive parent, or a stepparent of the child is 0% 172 P.S. ~9116 (a) (1211.
The tax rate imposed on the nel value of transfers tD or lor the use ollhe decedent's hneal benefioaries is 4.5~'o. CKccpl as noted in 72 P,S. ~9116
1,2)(72 P,S, ~91 16(0) (1)],
The tax rale imposed on the net value of transfers to or for the use of the decedent's Siblings is 12% 172 P.S. ~9116 (4J) (1.311, A SIbling is defined.
under Section 9102. as an individual who has at least onc parent in common with the decedent. whelher by blood or adoption.
-. ~-
'*'
SCHEDULE B
STOCKS & BONDS
C()W,l()t;'t\lA4f1IOf ptll!15n....u;\A
,.t<lRI,AA1Cff.uIlUURtf
fl($C>l.tf'O(CIOlliY
ESTATE OF \' ARNALL. (j, WINFIELll
FILE NUMBER
21. 11)1}(,. 1014
All property lolntly-owned wllh right ollu",lvorlhlp mUlt be dlsclosod on Schedulo F.
ITEM
NUMBER
1
__,__~l_
DESCRIPTION
UNIT VALUE I' VALUE AT DATE OF
. DEATH
-, f- --
I 71.3751 6,35DH
1
I 2.131.50
1
12,HI i 3.599,c.l
-..,-...-..---.--.---- -_..._--_._._-~-_.._- ---_._.~--_._---
Aelna Life & Casually Company. 89 units
2
ACl1m, Inc. 6.25% - 29 shares
3
All1iated Fund. 2H I shares
4
Allegheny Power. 472 shares
3(),.175 14..137,O()
41.125 H.225,()()
41.50 5,519,50
32,6251 13,()50,OO
24,50\ 14,700,00
,
I 2,062,50
20.c.25!
.1H,3751 23.025,00
43,3751 2c.,025,OO
I
17,1251 3,425,00
1 IH.900,OO
63,001
54,50 21,SOO.OO
I
I
21.125 : H,45(),00
I
H,c.71 35,c.77,05
20,H751 20.H75,()O
,
7S,375 : 9.()91.50
I
10,('01 2c..2HH,OO
39$75 ! 57,S9H.5()
5
AM Electric Power. 200 shares
6
Amcriean Electric Power Inc, . 133 shares
7
American Online, Inc, Del. 400 shares
8
Amcrco Pfd. 8,50%. c.OO shares
9
American Water Works. 100 shares
I AMI' . 600 shares
10
11
AT&T. 600 shares
12
Atlantic Energy. 200 shares
13
Bell Atlantic. 300 shares
14
CoreStates Finaneal Cerp . 400 shares
15
CrO\\11 Pacific Partners 1.1' Common Units. 400 shares
16
Dc\ware Group. 4115 shares
17
Dominien Res, l3Iack Warrior Tmst. 1000 shares
18
Dow Chcmical . 116 shares
19
Eaton Vance Mnnieple Tnrsl Pennsylvania T", Free. 2480 slmres
20
Fitmneial Tmst. 1452 shares
I
Tolal of Continuation Schodulo(s)
- _.-~"" ..- ,.. - _. ...--
TOTAL (Also onlor on IIno 2, Rocapltulatlon)
c.SI.97H.9S
973.411.49
*,
SCHEDULE B
STOCKS & BONDS contlnuod
C()UUo.."."'I"'~ ,,, ,)I rl Itlt'" ~illl'"
""lllll,t,"(llURI!\J"'.
flU(JU.ltJlClI..,jJ
FILE NUMBER
21. l'I'lh. 11I1.'
ESTATE OF Y AItNAI.I..ll, \l'INI'IEI.Il
All proporty lolntly-ownod with right of lurvlvorlhlp "'Ult bo dllclolod on Schedule F.
DESCRIPTION
UNIT VALUE : VALUE AT DATE OF
i DEATH
~,375. 11.45h,25
ITEM
NUMBER
"._~- -- -.- '"
21 "abelh G1ubal Multimedia Trusl. lu~ . 1222 sh,"es
I
h,l)lIS7U.1 : 7411.14
55,75 23.4 I 5,1I11
33,(,25 III,S12,511
31.751 12.700,00
I
,
12,07 I S.551.5~
45,00 22.500,00
I
IS,25 : 9,125,00
i
i 10.600,00
53,00,
!
22.25 ! 4,S50,50
i
15s,ool 36,024,00
123,75\ 24,750,00
i 42,'lOO,00
53,625,
I
33,751 20,250,00
71.001 17,750,00
23,375 i 11.6S7,50
" 7<': 11.375,00
__. ~ i
I
43,S75 13,162.50
20.50: 111,400,00
25.h25 4.356,25
22 Gabel\i G1uhal Multimedia Tmsl 11I~ . IOS shares
23 Geueml Mulors Corp. 420 shares
24 Generall'ublie Utilities Corp. 500 shares
25 Glaso \l'ellcOlne I'LC. 400 shares
26 GT In\'enslmenl EDS Inc Globial Strategic Ineume Fund Class B . 1537 shares
27 GTE Curp . 500 shares
28 Harris Sa\'ings Bank. 500 shares
29 Home Depot. 200 shares
30 Houstolllnd, Ine, . 218 shares
31 IBM . 228 shareS
32 Intel Corp. 200 shares
33 Jehnson & Johnson. 800 shares
34 Lakehead I'ipe Line I'refUI. LI'I .600 shares
35 Mellen Bank. 250 shares
36 Oecidentiall'etroleol1l' 500 shares
37 Ohie Edison. 500 shares
38 l' A Enterprise. 300 shares
39 l'acifiCorp . SOO shares
40 I'ECO Engel}' Cerp. 170 shares
I'age 2 of Schedule B
*,
SCHEDULE B
STOCKS & BONDS conUnuod
cl,')W.lOlt,^rAtII.l..lt.thhSH~al1'"
.t1IIlI"'h(L1UMllU'd.
MlS()ltlTl)ICltJl1il
ESTATE OF
FILE NUMBER
21 . l'I'Ih . 1lI14
\' AltNALI,.li. WINFIEI.Il
All properly jolntly-owned with right ollurvlvorlhlp ",Ult bo dllClolD,j on Schodulo F,
- ._..~---' ----. -.."'"
UNIT VALUE [VALUE AT DATE OF
i DEATH
i
25,25 i 5.050,00
ITEM
NUMBER
.._--- ------ -
41 I'ECO Energy. 200 share,
DESCRIPTION
42 1'1'1. Resource, Inc, II0lding Colltpany. 500 ,hare,
23,25\ Il.b25,OO
28,50\ 4,018.50
I
38,875 ! 7,775,00
1
11.3501 79,48 \.41
I
22,125: 5,044.50
i 80.b 7b.5\
\.011,
\00.50 10.050,00
\.232 6,160,00
I
22,8751 b,862.50
I
I 50,00
i
I
! 20.87b,20
32.lb5,70
30.506,40
22,225,00
43 l'lIblic Svc ElItcfJlIisc GrOllI', Inc, - 14\ shares
44 Public Sef\'ice of Colorado. 200 shares
45 Smith Barney High 11Iceme Fund Class A . 7002 shares
46 Seuthem CempallY . 228 shares
47 Smith Barney Money FUllds Cash Porl Class A . 8050b ,hare,. S I 89.88 acelllltlllate" i
dividcllds
48 Texaee.lnc.. 100 shares
49 Equity Income FD Cenccpt ToIe.Global Tr Ser.Qrlly. 5000 shares
50 I USX Marathon Group. 300 shares
51 Savings Bond. Series E issued 10/23/75. S50,OO
52 Penllsylvania 11Id!. Developlltent Authority Dev, Rev Amhac Imlllstricl3lllk Em
S3 US Treasllry Nete Series C.2004
54 US Treasury Note SERV Y.1977
SS US Treasllry Nete SERV 0.2004
_._.,-~,"-.-----'" ---
Page 3 of Schedule Il
ESTATE OF
~,
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COL&IO'tl\lAlIHOf' Pfhtt'litl~'A"1A
ihlilAI1AhCl 'UfltluflN
RU(lf.NfDtClDl'"
------.-- ---_......~-"-_..-
YARNALL, a, WINFIELD
'FILE NUMBER
21.1'1%.11l14
Includo the procoods ef liligatlon and tho dato tho proceods woro rocoivod by the ostate, All proporly jolntly.ownod with tho rlghl 01
survivorship must be dlsclosod on schodulo F.
.._-.-- -------..-
DESCRIPTION
VALUE AT DATE OF
DEATH
475,14
ITEM
NUMBER
------ -. ._--~_.._.
1 Mellon Bank. Refnnd ofaE Capital Assurance
2
3
4
lIarris Savings Dank. Certificate ef Deposit
15.485,19
Mellon Bank. Accoont/II 12.982.5285
11.998,68
Smith Bamey . Money Markct Account
23.361.00
1.655,00
5
Van Kampen Merritt
6
1990 Buick Cemury Limited Wagen 4D . Sale price
3,800,00
7
CasWCoin Cellectien. Value as per research Wannan's Coins & Cnrrency
1.500,00
8
Jewelry as per appraisal Morrow Diamonds. 10/8198
4.531.75
2,000.00
9
Mis, Persenal Property
10
Personal Property. as per appraisal of David Cordier. 6117/98
11,945,00
II
Northeast Respiratery SelViees, P,C. - wages
76,37
12
Unliquidated interest in real estate as per Prenuptial Agreement, contingent upon surviving spouse's
death
25.000,00
13
Northeast Respiratery SelVices, p,c. . wages
677.23
TOTAL (Also onlor on LillO 5. Rocapltulatlon)
t 02,505.36
~\
I
I
..L
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
C~.....tAl.fHOIf>t'jll'H'y,tJ.lA
ffHfftll.lJtCl t.uRlIUAN
_Uel!'" lllClO(NI
. ._...-__,___, _,,_~_u .._.___._ _
__.___n__ _ ._~_. _
ESTATE OF YARNAll., G, WINI'IEl.!>
! FILE NUMBER
! 21.191J6.1014
. .-- ..._-_.,..~ - ~_.._--_.--- _._.--~-_..__._---
Includo unrolmbursod modlcal oxponsos.
ITEM
NUMBER
~._--- -..- --- - _..-.__...----,._._..~_._--... ......
1 13osll'ell, Snyder, Tinlller & Piccola. \cgallces prior 10 dealh
DESCRIPTION
AMOUNT
871.27
2
Dauphin County Rctiremeut Fund. rerund er pensien paymenl
853.10
3
Jolllls Hopkins Hespital. medical bill
25.51
4
Illlernal Revenue Service. Debt ewed by Estate er leis Yamall, 1Il0lher of deceased. G. Winfield
Yarnall lI'as Execolor er estale
1,000,00
____~_.._..____._...__._. ,.__u'____.. _ .'_n..__..
TOTAL (Also onlor on L1no 10, Rocapllulallon)
2.749.88
*'
SCHEDULE 0
ElECTlON UNDER SEC. 9113(A)
(SPOUSAL DISlRIBUTlONS)
C~^[AL'tlCfI'l:"I'!o'l\"~'"
"tl[RIl.l.IiCl tu Rl,U$lh
RlSlJlli'OlCLOIN'
FILE NUMBER
21 . 1')lJh, 1111.\
Do not complolo\hll Ichodulo unloll tho ostotoll making Iho olocllon 10 10' 011011 undor Socllon 9113(AI ollho Inhorllonco & Ellolo To. Act.
II Iho olocllon applio. 10 moro Ihan ono Irusl or similar ollanoomenl, a soporolo lormmusl bo hlod 101 oach Irusl
This elocllon applio. to Iho Tlusl (manlal, rOSldual A.Il, Ily,pass, UI\II.od ClOd.!. ole.)
ESTATE Of
\' ARNALl.. G, WINFIEU>
If a trust or similar arrangement rncotslhO requirements 01 Section 9113{A). and'
a. Tho trust or similar arrangement Is listed on Schodule O. nnd
b, The valuo ollho Irusl or similar allangemenl Is enlered In wholo or In port as an assol on Schedule 0,
Ihon Ihe lronsloror's personal roprosonlahve may specifically Idenhly Ihe Irusl(all or a Irachonal porllon or porconlaoo) 10 bo included In tho elochon 10 have
suth lrust or similar proporty troolod as 0 to.ablo lranslor In Ihls ostalo, II 1055 Ihon Iho enliro voluo ollho husl or SlI\"lar properly IS Included os a la.oblo
transler on Sth.dulo 0, IhO personal rep,esonlohvo shall bo considorod 10 have mado Iho olochon only as 10 a hachon ollho Irusl or sl\ullar ollonoemen!.
Tho numeralor 01 Ihls lrochon Is equal 10 Iho omount ollhe Irusl or similar arranoomonllncludod as a lo,oble assol on Schodulo O. The denominator IS equol
to the tolal value 01 tho trust or similar arrangement.
-------.-...--.
Part A: Enlor IhO description and volue 01 011 inlerests. bolh la.ablo ond non.la.oble, 'eoardless 01 location, which pass 10 Ihe decedent's
surviving spouso under a Section 9113 (A) trustor similar arrangement.
._._,~--------,..~-_... ...-..----------.-
...------.-----
-_.-_.._'-~----
DESCRIPTION
VALUE
1,500,00
Coin colleclion
4,5:1\ ,75
2
Jewelry
2.000,00
3
Misc, personal properly
I \,lJ45,OO
4
Personal plllpeny as per appraisal
25,000,00
5
Unliquidaled inleresl in real eslate, as per Prelluplial Agreement, cOlltingelllllpOn Surviving
Spouse's death
n___ .___.__.__ -------------
Part A T olal
44,lJ76,75
-----------.. ------- .--
Part B: Enter Ihe descripllon and valuo of all Interests included In Part A lor which Ihe Socllon 9113 (A) elecllon to I.. Is being made,
,.________"1----'.. .....-... " ..-' DESCRIPTiON VALUE
t. i Coin Colleclion 1,500,00
I
I
\ ':::'"""11''"''"'
4,53 U5
2
2.000,00
3
\ 1.1J45,OO
4
I'ersonal property as per appraisal
5
Unliquidated interest ill real eslate as per Prellllptial Agreement, eolllingenlUpOn Surviving,
Spouse's death
25.0(JO,OO
._--_.-. ---.----.-.--
Part B T etal
(If mero space Is noeded, Insert additienat shoolS 01 the sarno slzo)
44.lJ76,75
A TRUE COP'l' PROM ~
T8\rtI".~~; " ~', "'01,1 h':;.~,"lo ,~,t rrJt 00nd :2 /,. q (, - / 0 / t/
"'~ .~..::;. '" C:'",1."-\ C.,.;!.::, P.'
ti3d i1.'~. ~~!4~:~:~ST WILL ~~ TESTAME~l
Q~~ "'J..,~,..I"dY.,;'!
ewn~ ~ G. WINFIELD YAR1"iALL
~(Q)[pV
I, G. WINFIELD YARNALL, of the Township of Hampden. County of Cumberland
and Commonwealth of Pennsylvania. being of sound and disposing mind and memory, and
not acting under undue influence of any person whomsoever. do make, publish and declare
this instrument to be my Last Will and Testament, in manner and form fo\1owing:
FIRST: I hereby e:\pressly revoke a\1 Wi\1s, Codicils and testamentary writings of
whatsoever kind and nature heretofore made by me.
SECOND: I hereby direct my E:\ecutor. or his successor, hereinafter named, to pay
all my just debts, e:\penses of administration and funeral e:\penses out of my estate as soon
as is practicable after my decease.
THIRD: On May 3, 1985, I entered into an Antenuptial Agreement with
MARGARET R. PERSUN and subsequently the marriage relationship referred to in said
agreement between myself and MARGARET R. PERSUN was entered into on May 4,
1985. The agreemenl of May 3, 1985, sets forth the distribution pattern of those assets
which I and my present wife each owned of both real and personal property, tangible and
intangible, prior to the institution of our marriage relationship, as well as the pattern of
distribution of property subsequently acquired by each of us, both individually and jointly.
I do hereby direct that the terms and conditions of the Antenuptial Agreement be adhered
to in the distribution of my estate as it relates to my individual estate, as well as any
property which may be in the joint names of m)~elf and my present wife, whether it be as
tenants in common, joint tenants with the right of survivorship or tenants by the entirety,
that I may possess at the time of my decease. The provisions of said Antenuptial
Agreement, however, shall not apply to, nor be afiected by. this my Last Will and Testament
as to my interest in recently acquired real property owned by me and my wife.
MARGARET R. YARNALL, located at 30 W. Lauer Lane, Hampden Township (Camp
Hill), Cumberland County, Pennsylvania. as my \Iife and I have provided for distribution of
such real property in a certain Revised Agreement, dated May 17. 1994, which agreement
is incorporated herein by reference and made a part hereof as if fu\1y set forth herein, and
the provisions of such agreement shan apply to said real property and be followed by my
E:\ecutor, or his successor. in the administration of my estate.
FOURTH: As to my automobiles, tangible personal property, articles of personal
use and adornment, household articles, and furniture and equipment used by me in my
profession, these shan be subject to a list that I Ilill prepare and append to this Last Will
and Testament to become a part thereof. The list shall designate the various articles and
who shan receive the same. Said list shan be signed and dated by me at the time I prepare
the same, and such shall serve as a codicil to this my Last Will and Testament. In the event
there remains any personal property of a nature mentioned above which is not assigned to
a beneficiary, such article shall become a part of my general estate and shall be sold by my
E:\ecutor or his successor at a public or private sale. However, my E:\ecutor may sell any
articles of that category to either my wife or any of my children at the appraised value prior
to public or private sale.
FIFTH: In the event that at the time of my decease my individual estate for
distribution as a residuary estate, as hereinafter provided, is of a value in e:\cess of One
Hundred Thousand (5100,000.00) Dollars, I give and bequeath the sum of One Thousand
(51000.00) Dollars to ZION LUTHERAN CHURCH, Fourth and Market Streets,
Harrisburg, Pennsylvania and the sum of One Thousand (51000.00) Dollars to the CAPITAL
AREA HEALTH FOUNDATION (Harrisburg Hospital), Harrisburg, Pennsylvania.
SIXTH: All the rest, residue and remainder of my property, real, personal and
mued, of which I may die seized or possessed, or over which I may have power of
testamentary disposition, of whatsoever kind and wheresoever situate, I give, devise and
bequeath unto my Trustee. or its successor, hereinafter named, IN TRUST,
NEVERTHELESS, for the following uses and purposes:
(a) All such money and property constituling my said residuary estate and all
income therefrom shall be held, used, applied, disbursed and distributed in the manner and
form as more particularly set forth for and to my wife, MARGARET R. YARNALL.
(b) My Trustee shall pay in quarterly or other installments, or in such alternative
installments which shall be designated by my wife, the beneficiary, in writing to my Trustee,
but in either case at least annually, all of the income of my residuary estate in trust to my
said wife or for her benefit.
(c) Upon the decease of my said wife, my Trustee shall pay to the personal
representative of my wife's estate all of the income remaining in this trust to the date of my
wife's decease, and, thereafter, shall pay the principal of this trust in the manner hereinafter
set forth.
(d) My Trustee shall hold all of the principal and all of the income of the money
and the property coming into its hands under the terms of this trust free and clear of all
debts, contracts, engagements, alienations and anticipations of my said trust beneficiary.
(e) My Trustee shall be vested with reasonable discretionary powers. In all
matters not otherwise herein specifically provided. my Trustee shall e:\ercise its sound
judgment and discretion in the performance of its duties hereunder. My Trustee shall not
be liable for any error in judgment provided that such error is honestly made.
2
(0 I give and grant unto my Trustee, and its successor, the following powers,
which shall be construed broadly and which may be exercised by it as in its discretion it
deems advisable, in addition to and not in limitation of its common law and statu lOry
powers:
(I) To allot,assign,care for, collect, contract with respect tO,convey,convert,
deal with, dispose of, enter into, exchange, hold, improve, invest, lease, manage, mortgage,
grant and exercise options with respect to, take possession of, pledge, receive, release,
repair, sell, sue for and in general to do any and every act and lhing and to enter into and
carry out any and every agreement with respect to the property included in any trust created
in this Will, which it could if it were the absolute owners thereof, without being limited in
any way by the specific grants of power hereinafter made.
(2) To retain for such time as in their judgment may seem advisable all or
any part of my property as assets which at any time shall constitute a part of the trusts
herein provided for.
(3) To sell or exchange, either privately or at public sale and without prior
approval of any court, at such time or times and at such price or price, and on such terms
and conditions as my Trustee may consider advisable. all or any part of the trust property,
real, personal or mixed, and to execute, verify. acknowledge and deliver all deeds, bills of
sale, or other documents which may be necessary or proper in the exercise of such powers
without liability on the purchaser or purchasers to look to the application of the purchase
price.
(4) To manage any real property held by it in such manner as it may
determine, including authority to alter, repair, maintain or improve such property as
hereinafter set forth, to mortgage such property on such amount, on such conditions and at
such rates of interest as it shall deem advisable; to abandon such property, to adjust
boundaries, to erect or demolish buildings thereon, to convert for a different use, to dedicate
for public use without compensation, to grant easements and rights-{Jf.way, to waive payment
for property taken by right of eminent domain and to claim and negotiate for payment for
property. to enter into party.wall contracts, to protect out of the general funds of the trusts
herein created, to insure or perfect title, and to charge the cost of any action taken with
regard to any such property to principal or income as it may determine. To make all
ordinary repairs, alterations or improvements against the principal of the trust herein
created of which the property being repaired, altered or improved forms a part.
(5) To lease any real estate subject to the trust herein created for such term
or terms, and for such rental or rentals and under such covenants and agreements as may,
in the discretion of my Trustee, be considered for the best interest of the trust estates. My
Trustee shall recognize existing leases, but still have the power to agree to modification of,
or amendment to, the terms of existing leases or to extensions or renewal thereof. My
Trustee shall have the authority to acquire by purchase, gift or otherwise, and to resell,
3
. .
receive, hold, manage and control real estate and other interest therein, subject to the trusts,
and do all things necessary or proper in the performance of such functions.
(6) To invest, and from time to lime to reinvest, to acquire and to retain
temporarily or permanently the trust received or held by it in cash or in kind of personal
or real property similar to the personal property received by it of a quality of AAA or AA,
with a consideration to retain the personal property (investment securilies) belonging to me
at the time of my decease, unless in its discretion my Trustee deems that retention of such
securities is not advisable, it being my intention to give my Trustee power to act in such
manner as it will believe to be for the best interest of the trust created hereby. I hereby
direct that my Trustee may, in addition to all the powers of investment herein given,
maintain in my trust estate securities of the corporate fiduciary, in any amount which my
said Trustee within its discretion deems proper.
(7) To pay income tax on gains from the sale or other conversion of capital
assets out of the proceeds thereof.
(8) To amortize, accelerate payment of, reduce, extend, modify, settle or
liquidate any lien, encumbrance, mortgage or other charge against any real estate or other
property which may be subject to these trusts. My Trustee shall specifically keep and
perform all of the covenants, terms and conditions of any existing mortgage or mortgages
upon said real estate, on the part of the mortgagor required to be kept and performed and
shall have full power and authority, with the consent of the mortgagee or mortgagees, to
refund, replace, extend or otherwise amend the same, and to anticipate and accelerate any
periodical payments therein required.
(9) To subscribe for stock allotments and exercise all rights and privileges
pertaining to securities which are available to the owner thereof.
(10) To receive or make distribution of any trust herein created, either in
money or in kind, or partly in money and partly in kind. The judgment of my Trustee as
to what shall constitute an equitable distribution or apportionment shall be binding and
conclusive upon the beneficiaries hereof. Nothing herein contained, however, shall empower
my Trustee to make distribution before the time or times specified herein.
(II) To pay, collect, compromise, sue for or contest any claim or other
matter, directly or indirectly affecting the trusts.
(12) To employ counsel, audilors, accountants, appraisers, engineers, and
other persons, professional or otherwise, as may be necessary for the proper administration
of the trusts, and to pay their compensation from trust funds.
(13) To borrow money and security therefor, to execute bonds and mortgages
containing warrants of attorney, to confess judgment and to pledge personal property.
4
(14) To incorporate any unincorporated business received from my estate.
(15) To carry on and conduct any business enterprise in which I may be
engaged at my death.
(g) If my wife, MARGARET R. YARNALL, shall survive me, upon her decease,
or should she predecease me. I hereby give, devise and bequeath my residuary estate. free
of any trust that may have been created, unto my children, G. WINFIELD Y ARNALL,JR..
THOMAS P. YARNALL. ELIZABETH M. JUR Y and MELISSA A. SCHRECK. in equal
shares in fee simple. share and share alike. per stirpes and not per capita.
SEVENTH: I direct that all estate. inherilance, transfer, legacy or succession taxes,
or death duties. which may be assessed or imposed of, wheresoever situate. whether or not
passing under this my Last Will and Testament. including the taxable value of all policies
of insurance on my life and all transfers, powers, rights or interests includible in my estate
for the purpose of such taxes and duties. shall be paid out of my general estate as an
expense of administration, and ....ithout apportionment, and shall not be prorated or charged
against any of the gifts in this Will or against any property not passing under this Will. In
the absolute discretion of my Executor he may pay such taxes immediately or may postpone
the payment of the ta,es on future or remainder interests until the time possession accrues
to the beneficiary or beneficiaries named herein. My Executor may, in his discretion,
arrange for extension of time for the payment of said estate and inheritance taxes. and any
interest and/ or penalty incurred on any such ta'es, whether or not resulting from such
extensions or postponements, shall be borne by my estate as an expense of administration.
EIGHTH: The rights. titles, benefits. interests and estates of any beneficiary
hereunder, including beneficiaries under the trusts herein created, shall not be subject to the
rights or claims of his or her creditors nor subject nor liable to any process of law or court,
and all of the income, principal or other benefits from or under any trust herein created,
shall be payable, and deliverable only, wholly, exclusively and personally to the designated
beneficiaries hereunder at the time the designated beneficiaries are entitled to take the
same under the terms of this instrument.
NINTH: I hereby direct that my Executor shall not be required to give bond or
other security required by law or otherwise for the faithful performance of his duties as
Executor.
TENTH: I hereby give unto my Executor, or his successor, and to my Trustee the
fullest power and authority in all mailers or questions pertaining to the administration of
my estate and trust, executing the provisions of this my Last Will and Testament, including.
but not limited to, the power and authority to determine all doubtful questions which may
arise in the construclion of this my Last Will and Testament, and the trust hereunder; I
further hereby authorize and empower my Executor, or his successor, pending selllement
of my estate, to sell. convey, mortgage, lease, exchange, encumber or otherwise dispose of
5
any and all of the property. real, personal or mL,ed at any time belonging to my estate,
either at public or private sale, without prior approval of any court, and at such times and
for such price or prices and in, any such case upon such terms as he may lhink best in his
discretion, and I authorize and empower my said Executor to execule, acknowledge and
deliver to the purchasers, grantees. mortgagees, vendees. assignees or olher persons, such
contracts, deeds, mortgages. bills of sale. and all other instrumenls of wriling necessary or
proper without obligation upon the lattcr to sce to the proper application of the proceeds.
He shall also have the power to compromise or otherwise settle or adjust any and all claims,
charges, debts and demands whatsoever against, or in favor of my estate as fully as I could
do if living. He shall further be empowered to carry on and conduct any business enterprise
which I may be engaged in at my death, to retain any assets. including stocks or securities
which I may own at the time of my death, pending settlement of my estate, without regard
as to whether or not such assets or securities are legal investments for fiduciaries, and may
make distribution in kind to my Trustee. Pending settlement of my estate, he shall also
have the authority in his discretion to convert, sell, exchange or dispose of such assets and
securities either for cash or for terms satisfactory to him and to acquire other assets without
limitation to securities or investments as may be declared legal for investment of trust funds.
He shall further be empowered to borrow money, and to pledge assets of my estate as
security therefor, for the purpose of paying taxes which may be levied upon or payable by
my estate in accordance with this Will and in the event that funds in the hands of my
Executor. or his successor, shall be insufficient to pay such taxes, and if, in lhe opinion of
my Executor, or his successor, it appears that conversion of securities and other assets, real
and personal, would then be made at a sacrifice.
ELEVENTH: I hereby nominate, constitute and appoint WILLIAM D. BOSWELL
to be Executor of this my Last Will and Testament. In the event the said WILLIAM D.
BOSWELL renounces this office, refuses this appointment, predeceases me, or for any other
reason is unable to serve, then and in that event, I do hereby nominate. constitute and
appoint JEFFR EY R. BOSWELL as successor Executor of this my Last Will and Testament
and to have all the rights, privileges and duties conferred and created by reason of said
appointment. In the event that both WILLIAM D. BOSWELL and JEFFREY R.
BOSWELL are for any reason unable to serve as Executor. I hereby nominate. constitute
and appoint DAUPHIN DEPOSIT BANK AND TRUST COMPANY, Harrisburg,
Pennsylvania, to be the successor Executor of this my Last Will and Testament and to have
all of the rights, privileges and duties conferred and created by reason of said appointment.
Likewise, I hereby nominate, constitute and appoint the said DAUPHIN DEPOSIT BANK
AND TRUST COMPANY to be Trustee under this my Last Will and Testament as
established in article SEVENTH thereof. In the event the said DAUPHIN DEPOSIT
BANK AND TRUST COMPANY shall consolidate or merge with another corporation of
fiduciary character and having the power to act as Executor and Trustee. including a
national bank in this state having the proper permit to act as Executor and Trustee, then
I nominate, constitute and appoint such successor corporation or bank as the successor
Executor of and the corporate Trustee under this my Last Will and Testament, and I direct
that it shall have all of the rights, powers and privileges conferred hereinabove upon the said
6
DAUPHIN DEPOSIT BANK AND TR UST COMPANY, both In the capacity of successor
Executor or and corporate Trustee of this my Last Will and Testament.
IN WlTNESS WHEREOF,I have hereunto set my hand and seal this;';'!;' day
r ,. -(, \994
o JrA."~J /'lo:,.f;, .
, 1~.1
. ~,'7~-:f:t( i1l';',~I.lttSEAL)
. G. Winfield Yar;rai\ '
7
....
c~~
.. .....
...,~
SMITH BARNEY INC.
S~C-l<S h~N OS
. A! o( ....."/2..../9(.
I
PAGE 1
ACCOUNT POSITIONS
AS OF 11/26/9 ~
G. WINFIELO YARNALL MD
30 W!ST LAUEK LAN!
CAMP HILL PA 17011-1318
~CCOUNTI 724-070'2-1-5-'27
re: DENNIS SHANK
"
anc/cull:p SECURITY D&8CRIP~l:OK PAlel: MAlJeE':VALl,J!:
80.50& IBCX .a MO~S~ rUNCS CAsH PORT C~ A 1.000 $80.676.51
lei.IS ACCRUED DIVIDEND ~: ~:';l. ).)
89 AET U:IIA :WC 71.315 ;&,3G2.37
29 AU'PIIO A.E:NA ;Uc 6.25\ PrO C 73_500 $2,Ul.10
600 AOPRA Alill:RCO nil A a In\ CUM pro 24.500 $14.700.00
\:" - t:j) .<..-"j
400 AOt. NUI\:a. om.:llJI INC D5:L 32.625 5u,oao.OQ
~~ZR:CAN E~EC:R:C POWAR co 41.500 j~'9.~
133 AII' INe 5 ,Ull.50
300 BlL !S~L A~~:rc Cc~ 63.000 $1B,900,00
400 crL CO~sTA:ES rIlI'L CORP 54.500 521,1500.00
400 CliO CROWN PACU:C PAA::IERS LP 21.125 $8,450,00
COMMOIl UNITS
1.000 OOM DOMINION illS BLACK W~I\IOR TR 20.1515 52\1,875.00
UIlIT UN III'l'
2,410 INP All EATON VANCS MUN. ~lIua: 10.600 $26,293.56
PINNSYLVANIA TAX FRlt
1,000 2114100211001 UNITS EgUITY INCOKJ to CONCIPT 1.232 $6.1&0.00
TlLE-OLOBAL TR SER-QI\TLY PHT 11,1. S 1;1...50
500 CPU cPII lNC 33.625 $16,112.10
100 Ofll en: CORP 45.000 '22,.00.00
"
.. HeR&: ..
P,4
SMITH BARNEY INC.
PAGE 2
ACCOUNT P09I~toNa
AS Or 11/25/96
G. WINrI!LC YARNA~L MC
30 W:ST LAU&R LANE
CAMP HILL PA 17011-1318
ACCOUNT: 724-07052-1-~-527
FC: DENNIS SHANK
QUAXUtY lSYM/CUltP SECURItY DESCRIPTION PUCE HUXU VALUE
1.537 olnx Q~ INV~ '~I INC O~O'AL ~a,070 &11. SSl.'9
'T~:tOI= INCOME Fe C~ 8
10. QO,!, O^lII11tor otO!AL MU~~:~~D:^ ~R I.B1S $746.14
INC
1.222 Q~a OASZi:t:': ~Qu:~~ T~ust .~C 9.375 U1,453.76
10, ~"o,~o
200 He HeMS: CUO: Ille 13.000 no. lac .CC
218 1I0U HOUlTON INCUSTR:iS tNe 22.250 '4.850, '0
200 IN~C Il/tIlt. C:0lU' 123.150 124,150.00
100 JIlJ JOHN'ON , JOHNSON 53.625 ~42,900.00
600 r.H~ ll~HSAO PIPII LIl/t P~RTN~R. tp 33.750 520,250.00
PlU:7 UN.: tJ. : ~~\,; ")...7'
-
110 PII PlCO IIN!ll\OY co 2,.6H 14,316.:15
\ ,I \p3-~,dl
lOa nto PP a to IU:IOU~CES tllC 2:1.210 ni.,525.00
141 PEa 'UltolC IZl\VICII EN:SRPRIS2 28.&00 I4,Oli.50
! QROUP Ilia
1,002 ..HUlA SS HIOH Il/CeKS Fe C~ It. 11.350 $79,481.41
2.28 .0 .OUT~l\N co 2:L 125 $,,044.50
lOI c:,o,CO
100 'I'lC T!llUlCO ::U: 100.500 $10,050.00
~,~.'!/) "
300 KllO UIX MAA^~KON OROUP 22.875 ,.,812. SO
." MOg ..
.'
~
Mellon Bank
"1' nil' 7~~1l1
(,1111,111.'11111101.1'.\ 1"lnl.';'''''!'''
Septe/llber 29, 1797
Boswell. Snyder. rintner & piccola
Counselors At Law
ATTN: Jeffrey R. Boswell
315 North Front Street
P.O. Box 741
Harrisburg. Pennsylvania 17108-0741
Re: Estate of G. Winfield Yarnall
Dear Mr. Boswell:
In accordance with your request. the attached information sheet
has been provided as of November 26. 1996.
If you r..qui,'e further assistance. please contact the undersigned at (215)
5S3-1585.
sinfe~ely.
, .
~)/ - W()/L/VJ\
s 1
Mellon Bank. N.'A.
{ Deposit Support Services (199-5355)
P.O. Box 7899
Philadelphia. PA 19101-7899
SW/lb
482
N~~~~~~
,/
'l(1t-/1l
Oper3tions Center
635 North 12th Street
Lem")'"e, Penns)lva",a I i043
ilili3l,1440
September 9, 1997
Boswell, Snyder, Tintner & piccola
ATTN: Jeffrey R. Boswell
315 North Front St. POBox 741
Harrisburg PA 17108-0741
Dear ML. Eo~well:
The information which you requested on the account of G. Winfield
Yarnall, (Social Security Number 717-12-7126) is as follows.
Account Number(s)
Name of Joint
Owner, if any
01-23 -003514 01-24-000677
IRA Keoah
02/22/84 04/15/82
S31.578,12 S15,518.l6
S 262.82 129,15
S31.840.94 S15,647.31
SOL SOL
Nip. ..,.
L~I f't.
Class of Account
Date Opened
principal Balance
Accrued Interest
Balance at
Date of Death
Account
OWnership
Date Ownership
Was Established
Additional Infor-
mation Requested
02-22-84 04/15/82
~p.",)..L. sp:""'<-
Primary beneficiary is Margaret P. Yarnall,
his Wife. He was on quarterly distributions,
but I stopped distributions on 9/8/97.
~s;r7~
Bette F. Deiter
Retirement plans supervisor
IrU IE C IE lFl1"~ W
SEP 1 U 1997
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MORROW
DIA:'-'1C.>f'.:DS
MORROW DIAMONDS
~....;:" \l.lr"-d 'ilr..:\,,'t
.. !l:' i I ,: i' \ . "0: :
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Jeffi'ey R Bosw~1I
3 i 5 :-';onh Fl'onl Sl.
P. n. Dux 7-11
libg. Pa mOg-07-11
717-:!36-93 .-
f.\.'\ 717-BIi-'l316
ITEM COi'o'TRUL: 1
rrE~1 DESCRIPTIO!':: l-I KT white golU diamonu ring. Th.: ~enter round diamond is
Jppl';)'(. I 1 ~::T. Th.: ,li:l[lt'l\IJ ;s I-J-K in ~otUI' Jno.l \iS2 in Clarity. 111.: \liarnllnu
m~Jsurcs (,,71 _ n.n:< -1,\ mm dcpth with a mcdium, unpolishcJ girdk 'There are 6
single cut round diamond~ approx. ,02 CT each, The diamonds w~e graded in the
mounting for a total approximate weight of 1.2-1 CTr:\V.
)'IARKET LEVEL: Secondary
FAIR MARKET VA.l.L'E: S 2,000.00
ITEM CONTROL: 2
ITEM DESCRIPTION: 1-1 KT yellow gold Tiffany solitaire ring. The diamond an Old
European cut measuring 4.78 - 4.75 x 4.75 nun depth. The diamond is I-J-K in color,
VS2 in clarity and weighs approx. .42 CT. Th.: diamond has a medium to slightly thick
unpolished girdle. The diamond was graded in the mounting.
"
MARKET LEVEL: Seconchuy
FAIR MARKET V Al.L'E: S 300.00
-.7.
ITEM CONTROL: 6
rrE~.1 DF.SCR.lPTlO >i: I:; K r yelluw g'11d nUll in the ,;hilPe 11i iltl upen work cruwn.
Th~re are ~:!,!hl .;mal1, old !-:ur'1pc:m ~ut rubies with one modem round brilliant cut
diamond appx. .10 <':T in the c~ntcr. Then: is a hallmark "copyright F~1'79" with an "13
KT 96" stamp. The ring is \,el:: dated 3tyling, It JppeJl'; [(j ~c J C;;1::1;;emoralr.e jlIC.C.
Although it is almost new condition. it has linle value on th~ secondary market because of
the out dated style.
MARKET LEVEL: S~cond:n'y
FAIR ).1.\l{Kf:'[' VALl"E: SlUll,on
ITEM CONTROL: 7
ITE)'[ DESCRIPTIc)~: l~ KT yellow gold pendent and chain, The pendent is in the
shape of an open \Vork star and hOlS an approx. .10 CT round brilliant cut diamond in the
cenler.
M.\RKET LF.V'F.l.: Secondary
FAIR MARKET VALeE: S 50,00
CONDITIOt-.:: Good
ITI-::\[ CO:'iTROL: 8
ITE)'[ DESCRII'llO~; Sterling Silver penJent an.! chain. The pemlent ha:; a 12AS X
29A x 7.2 mm depth scissors cut Sjnthetic Spinel in th~ center. lbe pendent has an open
scroll work design.
M\RKET LEVEL: Secondary
REPLACEMENT VALUE: S 30.00
CONDITION: Fair
ITEM CONTRO/.: 15
rrEM DESCRlP flU",": 11 KT yellow gold filled Elgin walch. The walch band is black
~urd. The watch is slJ.ll1pell "1/2 - 12 KT gold filled R:R Palent number .1.786.945 made
in the t:S,.\ B,1Se ~Iet.'ll" 111e initiaL~ "ThIP" an: engraved on the back of the watch tace,
TIUs is a very outdaled,l)k
MARKET LEVEL: Secondary
FAIR :-'1.\RKET V.\I.!.'E; S 10,'.111
('()1\l)rr!O!':: Fair
11'DI CONTROL: 16
rrE:-.I DESCRIPTIOS: 1~ KT white gold tilled Wadsworth quality Hamilton walch. The
watch is grade 912. 17 Jewels. adjusled, With an open race.
MARKET LEVEL: Secondary
F.UR MARKET V ALtiE: S 30,00
CONDITION: Fair
ITEM CONTROL: 17
ITE:-.r DESCRlPTIO;.!: Hur:ting Case watch style number!! 1873, 1-1 KT yellow gold
American \V,llch Co, Royal \Valtham watch. Palent Pinion.
MARKET LEVEL: Secondary
FAIR MARKET VALUE: S 400,00
CONDITION: Good
JTE~( COi"TROI.: 2\
n'E.\.l DESCRIPTION: 50" gold fi!l.:d leontinc ch:1in, The .:hain is a curve link. The
swivel is in a marque .hape and has ~ .eed pcarls and I opal.
tvlARKET LEVEL: Secondary
F..\IlU,I.\RKET \'ALL"F.: S 25
COl'i"DrrrON: Good
lTE:\L COi"TROL: 22
ITE~l DESCRll'TlO~: 50" 12 KT yellow gold infinity link leontine chain. The .wivcl
hns ~ ,;c~cl pc:arl~.
M,\l<.hE r LE" EL: Secondary
FAIR ~I.\RKET VAU....E: S 38
COl'i"DIT10N: Good
Appraisal
Report
Q, Winfield YamalI. Deceased
30 West Lauer Lane
Camp Hill. PeMsylvania 17011
Prepared for:
Jeffrey R. BoswelI, Esquire
Boswell, Snyder, Tintner & Piccola
315 North Front Street
P. O. Box 741
Harrisburg, PeMsylvania 17108-0741
(717) 236-9377
File IIYamelI
Prepared by:
David J. Cordier
Cordier Antiques and Fine Art
2014 Market Street
Camp Hill, Pennsylvania 17011
Phone: (717) 731-8662
Fax: (717) 731-9830
Member: Certified Appraisers Guild of America
-. -.. .-
. . ...J~_--'.f ~
Conditions of Appraisal
The value stated in this Appraisal Report is bllSed on lllc besljudgment of the appraiser given the
facts and conditions available at the datc of the valuation,
The use of the report is limited to the purposc ofdetcnnininll thc value of personal property for
Estate Ta.x purposes,
Any additional research or testimony required by the client or the court will be billed at the
current rates,
Disclosure of the contents of the report is governed by the Standards and Practices of the
Certified Appraisers Guild of America.
Certification of Report
Neither David 1, Cordier, Cordier Antiques and Fine Art nor any of its employees have any
present or future interest in the subject property, No prohibited fee \V1lS llSsessed for this report,
David 1. Cordier of Cordier Antiques and Fine Art hllS successfully completed the personal
property appraiser certification program with the Certified Appraisers Guild of America and is a
member in good standing, This report WllS prepared in accordance with the Uniform Standards
of Professional Appraisal Practice and with the Standards and Practices of the Certified
Appraisers Guild of America which has review authority of this report.
David 1. Cordier hllS personally examined the subject property. The statements of fact contained
"~r'=IIO~' ,",I ""ow'oI,, "" ""U'for~, 'ppn'~',
By: David 1. Cordier, C.A.G.A
Cordier Antiques and Fine Art
David J. Cordier
Cordier Antiques and Fine Art
2014 Market Street
Camp Hill, Pennsylvania 170 II
Phone: (717) 731-8662
Fa,,: (717) 731-9830
Education & Special Tralnin!!
David Cordier of Cordier Antiques and Fine Art has successfully completed the personal
property appraiser certification program with the Certified Appraisers Guild of America,
Professional M1!mbersbio
David Cordier is a member in good standing of the Certified Appraisers Guild of America, the
Antiques and Collectibles Dealers Association. Inc" and the Capitol Region Antiques Dealers
Association. He is also a member of the Antiques Dealers Association of Pennsylvania and the
National Association of Watch and Clock Collectors,
Exoerience
Cordier Antiques and Fine Art WllS established in 1984, David Cordier hllS varied experience lIS
an antiques and jewelry dealer since 1980 and lIS an appraiser since 1990,
..,........
Appendix A
FaIr ;\farkel YlIlue
Living Room
650,00 Drop Leaf Table, 60" x 24" x 29"h. c. 1840, two 15-112" leaves, two dmwers. ,
turned legs. hinges moved, refinished, mahogany, c, 1840.
250.00 Lladra. 10". "Girl with Lamb". #4835, c. 1972. '.
45,00 Figurine. II", "Doctor writing prescription", slCasades Pomeran. #9842,
275.00 Lladro, 10", "New Shepherdess", #4576, c, 1969,
90.00 L1adro. 8-1/2". "Shepherdess with}~~ket", #4678, c. 1969,
160.00 L1adro. 8", "Fisher Boy", #4809, c, 1972.
50.00 Rifle, Winchester, Model 1897. rusted, parts missing, . .
Family Room
250,00 Drop Leaf Table. 18" x 37" x 29"h, one drawer, 2 leaves _ 14" each, turned legs. "
pine, c, 1860.
420,00 Toby Jugs, 4" to 6" high each, marked The Charles Dickens Toby Jug
Collections, Woods & Sons, England, set includes: Bob Cratchet and Tiny Tim,
Scrooge, Vriah Heap, Mr. Milawber, Mr, Pickwick, Miss Habisham, Mrs. Gamp.
Piggotty, Uncle Mel, Oliver Twist, David Copperfield, and Fagin, (12 at
S35,OOea)
200,00 Painting. 16-1/2" x 13", oil on canvas, portrait of Captain G, Winfield Yarnall, _,
slJ. Dikij Salzburg, c. 1945,
75.00 Prints, Pair, each 10" x 14", A. Wyeth, matted in metal frames,
Kitchen
350,00 Drop Leaf Table. 19" x 30" x 29-1/2"h, two leaves _ 1.3" each. hea~i1y restored, '.
refinished, walnut, c. 1840.
Basement
350,00 Dresser Base, 17-1/2" x 36" x 29-1/2"h. cherry, 3 drawers, grey marble top,
brass pulls, c. 1890,
:\... .....,
I"
,.t~ _
.. . .-.,i" ,"
600,00 :Victorian Sofa. 72"1 x 32"w x 42"h at crest, medallion camel back with carved I.'
. . . '. .
""-
120.00 Child's Chair, Oak with wickllr scat. missing tray, c. 1900.
25,00 Display Box, 6 dmwcrs with felt linlld inserts for holding coins (box only), ,', .
contemporary. c. 1990.
250.00 Chair, 36"h. mahogany. curved seat with turned stretchers, back with medieval
face, c. 1900.
150,00 Vase, 8"11, Sterling. weighted, fluted & ruffilld rim, mOllogmmlld "Y",
300,00 Sugar & Creamer. 4"h & 5"h. classic pattern with Chippc:ndale style tray, marked
sterling.
135.00 Teaspoons, Sterling, 12 pieces. monogramed "1",
125.00 Sauce or Sweetmllat Spoons. Pair, coin silver, marked lamar, monogramed with
"H, D," and brilliant line engraving, c, 1781-1797 Philadelphia,
15.00 Teaspoon, Coin silver, signed], Hansell, monogramed "E. S.". c, 1816 _ 1850 i':
Philadelphia.
95.00 Silverplate: Holloware:, Di~ide:d and cOVc:rc:d sc:rving dish with e:bony knobs, ."
45,00 Serving Pieces, 3 spoons. I fork, all silverplate, various patterns.
60,00 Bowl. Silverplatc: \~ith papc:r labc:I, "Sons oflibc:rty Bowl" reproduction by
Oneida Silversmiths,
125.00 Books, I copy: Adolf Hitler "Mien Kampf', bound in grey leather, 1937; I copy: I'
"Deutiche Getchichfe", c, 1920.
65.00 Fostoria Crystal. Plate, bowl & water pitcher, holly pattern, c. 1960.
600.00 Tea Set. Chintz, lames Kent ltd, longton, made in England, "Du Barry" pattern. i\'~
6 cups & saucers, 6 - 8-1/2" platc:s, 6 - 5" fruit bowls, I creamer, 1_ 9" bowl, 1_ 8"
bowl & 1- 6" x 9" bowl, c. 1930,
150,00 Bowl. Cut crystal, 4"h x 8", heavy cut with sawtooth rim, wheel engraved floml . ,\
panels, c. 1895.
80,00 Bowl. Cut crystal, 3"h" 8", star pattern with sawtooth rim, c, 1905,
60.00 Creamer & Sugar. Cut crystal. starburst pattern, c. 1905.
100.00 Water Pitcher. Cut crystal, 8-3/4"11, star and fan pattern with sawtooth rim, c. i','
1900.
50.00 Decanter. 9-II2"h with stoppc:r, clear glass, blown, modem art glass in the
Swedish taste, no mark, c. 1965.
of.
. .
,
.-'-,
175.00 Compote, Cut crystal, 8-1/4"h, cut top rim with slar pattern, wheel cut noral
engraving 10 bowl and base, c. 1895,
;1:
35,00 Vase. Crystal, English hobnail pattern, possibly Fosloria.
200,00 Demitasse Spoons. Gorham, sterling, set of 12, engraved "Marie 11-1-18". I'll
~,
65,00 Teaspoons, Sterling. 5 pieces, engraved "M A." with various dates 1905-1909, i' I
150.00 Flatware, Box lot, silverplate, various patterns.
.
, "
1,450.00 Sterling Silver Flatware Dinner Service. 8 place settings each with: knife, dinner
fork. salad fork, seafood fork, butter knife. teaspoon. Also includes 6 demitasse
spoons, 10 teaspoons, small ladle, carving set, and 7 small serving pieces, Lunt
Silver Company,
150,00 Teaspoons, Sterling silver, 10 pieces, all engraved "L. 8. A.".
150,00 Miscellaneous Sterling. I I teaspoons, I knife rest, I carving set, I olive tongs.
50,00 Candlesticks, Sterling silver, 4"11. weighted, monogramed "V",
35,00 Miscellaneous Silverplate In Felt Wrappers. Including bone handle knife & fork,
teaspoons, fruit knives,
75,00 Souvenir Spoons, Sterling silver, 6 pieces, demitasse size with I unmarked
demitasse, c, 1900,
85,00 Teaspoons, Coin silver, 6 pieces, marked Butler McCarley & Co" monograrned
"L", c. 1850 Philadelphia.
35.00 Salt Shakers. Sterling silver, 6 in box, each 2-112"h, corroded.
65.00 Ice cream spoons. Silver plate, 6 pieces in filled case, grape pattern. ;.
25.00 Bar Glasses. 2 bO.'(es miscellaneous, c. 1970. ~.
100.00 Coffee Table, Top IS" x 60", carved marble top with gilded legs, c, 1970.
20.00 Toothpick. 2-3/S", cut crystal. No
10,00 Wines. 5"11. miscellaneous unknown patterns, I chipped,
250.00 Fostoria. Holly pattern, includes: 8 sherberts 4-112", 7 water goblets 6", 2 salt &
peppers 2", 1 sauce with plate & ladle, 7 wines 3-112",7 wines 4-112", 1 compote
2-112", .
I'; J
375.00 Drawing. Pen & Ink, quill pen. 19-3/4" x 27-112", "Indian on Horseback f.-
Shooting Arrow", sIW. R. Thomas, Millersville, S, N. S" framed, c, 1880,
275.00 Chocolate Set. Pot 10"h. M, Z, Austria, 6 cups and saucers, c. 1900. ~; .
90,00 Butter Dish, Porcelain with pink rim & flowers with matching sugar bowl wllid, ;..:
c,1910,
80,00 Cream & Sugar, Creamer 4"h, Attributed to R, S, Prussia, pink rim with flowers, :',:
c,I910,
30,00 Muslllche Cup, Porcelain with flowers and "A Present", i.'
30.00 Cream & Sugars. 2 Sets, white porcelain with gold rims.
495,00 Dinm:r Service. Porcelain, pink flowers with green vines, includes: 12 dinner
plates, 12 luncheon plates, 5 salad plates, II bread & butter plates, 12 large
saucers, I gravy boat, I cup, I planer, signed Haviland & Co" Limoges, c. 1910,
35,00 Silverplate, 1- 8" round tray, I - 6-1/4" x 12" bread tray, both with "Y"
monogram, c, 1940.
70.00 Pair Sterling Silver Bowls, Each 5-3/4" diameter, marked Gorham, with "Y"
monogram, c. 1940.
65.00 Bowl. Sterling silver, 7-1/4" diameter, reticulated border, marked P. S. Co., with
"Y" monogram, c, 1940.
75.00 Nazi Banner, 6' x 4', red background with swastika in center of white circle, c.
1943,
OfficeIDen
150,00 Desk. 30" x 60" x 29"h, executive double pedestal with modesty panel, 6
drawers, contemporary, c, 1970.
50,00 Bookcase. 60"w x 63"h x 16"d, contemporary style secretary, drop shelf, 2 doors,
2 drawers, c. 1970.
35.00 Upholstered Chair, Recliner with foot rest, gold upholstery, tufted back, c, 1970, '.
25.00 File, Lateral, 2 drawer, metal, letter size, grey, c. 1970, t.
225.00 Kitchen Clock. 22"h x l5"w, lngrahm Co., oak gingerbread, dial damage, -
working condition, c, 1880.
Bedroom
200.00 Painting. Oil on academy board, 18" x 24". "Castle Court Yard", sJ], Dikii, c.
1945.
200.00 Paintin,ll, Oil on academy board, 18" x 18", "Continenllll Scene", sJJ. Dikii, c.
,
,.,
'.
ESTATE OF G. WINFIELD YARNALL
FUNDS ADVANCED BY MARGARET R. YARNALL
Dept, of Veteran Affairs. insurance premium
Medical Economics. professional journal
House coverage during funeral
PP&L . electric service
AT&T - phone service
VISA
Mastercard
Deitzel Bros. - cleaning of roof gutters
Bell Atlantic - phone service
AT&T - phone service
Bell Atlantic - phone service
PA Water Co. - water service
Mobil
360' Commnications - cellular phone service
HB McClure
Lawn maintenance
Holy Spirit Hospital. medical expenses
HB McClure - plumbing repairs
Ehrlich. pest/termite service
PP&L - electric service
HB McClure
West Shore Country Club - funeral
Suburban Cable
Pealers Flowers - funeral
IRS - quarterly income tax payment
PA Dept. of Revenue - quarterly income tax payment
PA Water Co. - water service
Bell Atlantic - phone service
Mobil
Exxon
Hampden Twp, - sewer/ trash service
Suburban Cable
HB McClure - heating oil
PP&L - electric service
PA National Insurance - auto insurance
CVS - prescription drugs
Hershey Country Club
Lawn maintenance
Mastercard
Travelers - homeowners insurance
HB McClure - heating oil
Prudential - health insurance
,
184.30
80.00
50.00
60.48
14.55
236.79
156.17
90.00
87,83
33.02
27.48
54.90
27.96
34.14
321.61
160.00
229.08
71.44
96.46
58,82
139.30
670.52
21.30
210,89
5,760.00
470.00
1.61
147.32
25.01
18.00
98.00
21.90
186.78
6615
532,00
19.14
180.00
120.00
727.46
861.30
193.88
2810
,,,;, .
, . 1lO' .
50' .
eo-', .
1'-" ,
2"-19 .
.,e," .
90' I
11-') .
"'02 .
21-48 .
5"9 .
21-96 .
"_14 .
nl.e1 .
leo' .
229-08 .
".44 .
96-46 ,
'8-n .
"9-' .
610"2 .
2'" ,
210'89 .
,.'7EO' +
'10' .
,.61 +
'10'7'32 .
2"0' .
18' +
98' +
21-' +
186.'78 +
66'2' +
"2- .
,g_'4 .
lBO' .
120' .
72'7-'6 +
861.' ,
19"98 +
28.2 .
2O~ .
20'" .
,. 2"9 .
'8'0'5 .
192-n +
25' .
"'9 .
96' .
,ct." +
"-02 +
.-. '01'Z' .
2S" +
39' +
60' +
'8'2 +
,'I)' +
2'0.52 +
1&6'18 +
'6"2 +
202'8 +
".z, +
"." .
BO' +
89' +
19"" +
"." +
20'25 +
10'7-2' +
60''"' .
60' +
9'5' +
".1 +
'tn.;n +
21" +
15.99)'29 ,
)~/'i~ -If)
COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
BUREAU OF IHDIVIDUAl TAXES
INIII/III1AHI:I lAX II1VIS1UH
11I1'1. 110601
UANMISlUNli. ",. 1I1,.I.UDI
,
NoTIC[ or IHII[NITAH([ tAX
APPRAIS[HtNl. ALlOWANC[ ON DISALLOWANCE
or D[DuctIONS AND ASSIS'5HrHl or TAX
DATE
ESTATE OF
DATE OF DEATII
FILE NUHBER
COUNTY
ACN
0'1-72-2003
YARNAll.
11-26-1996
21 96-10\(,
CUHBERLAND
10\
JEFFREY R BOSWELL
BOSWElL ETAL
PO BOX 74\
IIBG PA 17108
AlIlount Relllltted
"-
*c
_n l~' II AlP III "I
G
-I
HAKE CHECK PAYABLE AND REHIT PAYHENT Tal
REGISTER OF WILLS
CUHBERLAND CO COURT II0USE
CARLISLE. PA \7013
CUT ALONG 1NIS LINE ~ RETAIN LOWER PORTION fOR YOUR RECORDS ~
Riili:is4TEX-AFi>--("oFm--HOi"icE--OF--ttiiiEiiirA'NcE-i'-A'x-jiP'PR'A-isEifEHT-;-ALi.-OWA'NCE-O-R'-mm----------
DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF YARNALL G W FILE NO. 21 96-10\4 ACN 10\ DATE 09-22-2003
TAX RETURN WAS:
) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ONI ORIGINAL RETURN
1. R.al Estat. (Schedule A)
2. Stocks and Bonds (Schedull Bl
3. Clos.ly Held stock/Partnership Interest (Schedule C)
4. Hortgeges/Hotes Recolvable (Schodulo D)
5. Cash/Bank Doposlts/Hlse. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
1. Transfers (Schedule G)
e. Total Assets
X) CHAHGED
SEE ATTACHED NOTICE
CI)
(21
U)
(4)
(5)
(6)
(71
.00
973,4\1.49
.00
,00
102,505.36
,00
62,550.25
lal
APPROVED DEDUCTIONS AND EXEHPTIONSI
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedulo H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Valua of Tax Return
13. Charitable/Governmental aequostsl Non.eloctod 9113 Trusts (Schedule J)
14. Het Value ur E~taLQ Subjecl to Tak
(9)
ClOl
97,699.56
NOTE: To insure proper
credit to your account,
submit tho upper portion
of this form with your
tax payment.
1,138.467.10
lnn.GG9 GG
\.03B.017.66
881.714.10
156,303.56
W
If an assess.ent was issued previoUsly. lines 14, 15 and/or 16. 17, 18 and 19 will
reflect figures that include the total of ~ returns assessed to dete.
ASSESSHENT OF TAXI
15. Amount of Line 14 at Spousal rate
16. Amount of Line 14 taxable at lineal/Class A rate
17. Amount of line 14 at Sibling rata
le. Amount of Line 14 taxable at Collatoral/Class a rata
19. PrinCipal Tax Due
NOTEI
NUMBER
AA185220
H +
INTEREST/PEN PAID (-)
134.93
A
DATE
02-25-1997
2.749.88
ClII
Cl21
CIS)
(14'
liS)
(161
(17)
CIa)
\11 ,327,00 x
44.976.56 x
.00 x
.00 x
00
06 .
00 .
\5 .
.00
2,698.59
.00
.00
2,698.59
IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS lESS THAN 11, NO PAVMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR). YOU HAV BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
AHOUNT PAID
35,000.00
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
(9).
35.134.93
32.436.34CR
.00
32.436.34CR
-
RESERVATION I [statu c.' deulllnh a;,thY un 01 lI..for' OIUllbl.' 1~. 1911;" u U an.. 'ut"..1 Inh,...l in thl ."t,h h tt......rrcd
In POSSI,ston or anioy..nl to elI's. (collateral) blneftelerl.' 01 thl dleldlnt .,tat thl ..plratton of any ..tat. for
Itf. or for Y"".' the Co..onw..lth hereby ..pressly r.,.rv.' thl riuht to apprai.. and 11011'. trlnsfer InheritancI ,...,
at the lawful ellss . (eol1eta,.al) rat. on any such lutur. tnt.r..t.
PURPOSE OF
NOTICE. To fulftll the racuir...nts of Slction 1140 of the InharttancI and [sl.t. Taa Acl. Act 2S of 2000. (12 P.S.
SlcUDn 9140).
PAYMENT, Detlch thl top portion of this Nottel and sub.lt with your ply..nt to thl R.glster of Wills printed on thl rlwarSI std..
"Hlke check or .onlY order payable tOI RECIStER OF MILLS, AGENT
REFUND (CR)I A rlfund of a ta. crad_t, which was not rlouasted on tha Ta. Raturn, .ay bl reou.stld bv coaplltino an "Application
for R.fund of P.nnsvlvania Inh.ritanca and [statl Tax" (REY-lSIS). Applications arl aVli)abll at the OffiCI
of the R.gister of WUh, any of the 2S Rnlnul District Offlcn. or bY calling thl sp.dal 24-hour
answ.rlng s.rvic. for for.s ordlringl 1-laa-5'2'2a~DJ s.rvlcls for tl.pavars with sp.cial h.aring and I or
sp.aklng n.adsl 1-8aa-441-SD2D (TT onlv).
OIJECTIONS, Any Plrty in intarl.t not ,atl.fi.d with tha appr,ls...nt, allowanc., or dlslllowanc. of d.ductions, or as..,...nt
of tax (jncludlng discount or 1nt.r.st) .s shown on this Notlc. .u.t objlct within stxtv ('D) days of rac.ipt of
this Notice bVI
--writtan prot.st to the PA DIPart..nt of R.v.nu., loard of App.als. D.pt. 2810?1. Harrlsburg, PA
_.allction to h.v. the .att.r d.t.raln.d at audit of tha account of th. Plrsonal rlPrl.lntativl,
'-aPDaal to thl Orphans' Court.
11121.1D2J,
OR
OR
ADHIN-
ISTAAT lYE
CORRECTIONS I
Factual Irrors di.covlrld on this aSla,,'lnt .hould bl Iddrlssld in writing tOI PA D.part.lnt 01 Rlvlnv..
Bur. au of Individual Ta.ls, ATTNI POlt As.al...nt Rlvi.w Unit. D.pt. 210'01. Harrilburg. PA 17121-0'01
Phona (111) 181-'505. S.a paga S of th. booklat "Instructions for Inh.rttanca Ta. R.turn for a Rasid.nt
D.c.d.nt" (REY-lSOI) for an I.plan.tton of ad.ini.tratlv.lv correctabll .rrors.
DISCOUNT I
If any ta. due i. paid within thrl' (S) cal.nd.r .onthl aftlr the dlc.dlnt'. d.ath, a flv. p.rc.nt C5~) discount of
U'" h,.. r.l:i h allow.rt.
PENALTY'
Th. l5~ tax a.nestv non-participation p.nalty is coaput.d on the total of th. tax .nd tnt.rast ...e'l.d, and not
paid before January .1, 199', the flr.t day .ft.r the Ind of the tax ..n..ty Plrlod. Tht. non-p.rtlcip.tion
p.naltv t. app.alable in the .... .ann.r .nd in the tha sa.. tt.. p.riod a. vou would .pp..l the tax and int.r..t
that has b..n aSlass.d .s tndicatad on this noticl.
INTEREST I
tnt.r.st 1s charg.d b.ginning wtth first dav of dllinqu.nev. or nina t') .onths and on. (I) day fro. tha dati of
d.ath, to th. data of pay.tnt. Ta.as whlch b.ca.. d.linqutnt btforl JlnuarY 1, 1'12 b.lr Intlr.st at the r.t. of
st. ('~) p.rclnt per annua calcul.t.d at a dlily rat. 01 .ODOI'4. All ta..s which blca'l d.linqUlnt on and .ft.r
Jlnulry I. 1982 will b.ar tnt.rlst .t . rata which will vary fro. c.l.nd.r ya.r to cal.nder Ylar with that rat.
announced by tha PA D.pert..nt of Rav.nu.. Th. appllcabll int.rast rat.s for 1982 through 200S .tal
Internt DailY Internt DaUY Internt
~~ V..r ~~ V..r ~
Vur
Dally
~
1982 '" .000541 1981 .. .000241 1999 ,. .000192
1'85 ... .00D438 1"1-1991 II> .ODUDI 2000 .. .000219
1984 II> .000501 1992 .. .000241 2001 .. .000247
1985 as. .0005~' 1995.1994 ,. .00Dl92 2002 .. .ODOU4
19U I" .000214 1995.1998 .. .000241 2005 .. .ODDU7
ulnternt is calculatld as followlI
INTEREST . BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
.-Any Nottca tssu.d aft.r thl tax b.eo'ls deltnQulnt will rafllct an int.rlst calculation to fift..n tiS) days
bevond the data of thl as..s,.,nt. If Ply.lnt l' .Id. eft.r the tnt.tl,t co_putetlon date shown on th.
Notlc.. additlonll lnt.r.,t au,t b. calcul.t.d.
PAVHEHT,
D.t'ch the top portion 0' thl. Hot Ice and .ub.lt with your paY..nt .ade peYabl. to the ne.. end addr...
prlnt~ on the r.v.r.. .Id..
If RESJDEHT DECEDEHT -.. ch.ck or .on.y ordlr paYBbl. tal REGISTER OF WILLS, AGENT.
If NOH.AESJDENT DECEOENT .ak. ch.ck or .on.y ordlr payabl. tal COHHONWEALTH OF PENNSYLVANIA.
REFUND ICR'. A r"und 0' . I.. .r.dll. whleh w.. nol r.qu'.I.d on th. T.. ..Iurn. '" b. r.qu"I.d b. .0opl'lln. .n
"Appll..tlon for ."und 0' p.oo..I.onl. Inh.rllon.. .nd E.t.t. T.." I.EV-1313I, ApPlle.t10n. .,. ...11001. .1
Ih. D'f1e. 0' Ih. ...I.I.r 0' N111., on. of Ih. 23 ....nu. DI.trlel D'fle.. or fro. Ih. D.p.rl..nt'. 2'-haur
en.w.rlng ..rvlc. 'or 'or.. ord.rlngr 1.!00.16Z.Zo5DJ ..rvlc.. 'or taxpay.r. with .p.clel h..rlng .nd I or
.p.eklng need.: 1.!00.447-10ZD ITT only).
REPLV TD. Ouo'llon. r...rdln. .rror. .ont.ln'd on Ihl. noli.. .hauld b. .dd'..'.d to. PA D.p.rt..nl of ....nu.. lur..u
0' IndIvidual ,...., ATTN: Po.t A.......nt R.vlew Unit, O.pt. Z406o1, Harrisburg, PA 171Z8-0601, phon.
(717) 787.6505.
DJSCDUHT,
If on. I.. duo 1. P.1d within Ihr.. 13' ..I.nd.r 'onth. .ft.r th. d.e.d.nt'. d..th. . '1.. p.r..nl (S~, d1..ounl
0' the t.. P.ld Is 8110wad.
PENALTV,
Th. IS~ I.. .on"I. non-p.rll.lp.llon p.n.ll. 1. eooput.d on th. tot'l 0' Ih. I.. .nd 1nt.r..1 .......d, ond nol
paid be'or. January 18, 1996, tha 'Ir.t day a't.r thl and 0' tha tax e.ne.ty parlod.
INTEREST,
V.ar
Inl.r..1 I. .h.ro.d b..lnnln. with f1r.t d.. 0' d'llnqu.n... or nln. 19' 'onth. .nd on. (II d.. fro. th. d.t. of
d..th. 10 tho d.l. of P....nt, T.... whleh b..... d.llnqu.nl b,'or. J.nu.r. I, 1912 b..r 1nl.r..1 .t th. r.t. 0'
.1. 16%, p.r..nl p.r onnu. ..I.ul.l.d .1 . d.ll. r.t. of ....1.., All I.... whleh b..... d'llnqu.nt on .nd ,'I.r
Jonu.r. I. 1912 wIll b..r 1nl.r..1 .1 . r.l. whl.h will ..r. fro. e.l.nd.r ...r 10 ..I.nd.r ...r with Ih.t r.l.
announc.d by tha PA Dapert..nt 0' R.v.nu.. The apPllcabl. Int.ra.t rat.. for 198Z through ZOOl ara:
Int.".t DaUy Jntarut DaUy Jntlrut
Rat. Factor Y.ar Rata Fector Ya., Rat.
-- -- -
.
)
"
,
198Z 2'~ .Ga05'! 1987 9~ .GaOZ47 1999 ,~ .00019Z
1983 IU .000..38 1948"1991 11% .aGaUl ZODO I~ .OGaZI9
1984 1I~ .000301 199Z 9~ .00OZ47 ZoOI 9~ .000Z47
1985 In .000156 1993"1994 ,~ .00019Z ZOOZ n .000164
1986 IO~ . GaOZ74 1995.1994 ox .GaOZ'7 ZOO] S~ .000137
."Int.r..t 1. calcul.t.d .. 'allow.:
INTEREST = BALANCE or TAX UNPAID X NUNSER or DAYS DELINQUENT X DAILY INTEREST rACTOR ,
Dalh
Factor
-
--An. Nolle. 1....d "I.r th. I.. b.eo... d.llnquonl will r.'I..1 .n Inl.r..t ..Ieul.llon 10 f1"..n 1151 d...
beyond the data 0' the ........nt. I' paYlant 1. 'ada e'tar the Int.r..t cO'PUt.tlon data shown on the
Hotlc., additional Int.r..t .u.t b. c.lcul.t.d.
PURPOSE Of
NOTICE:
To fulfIll the requlre.ents of S.ctlon 2140 lb) of the Inheritance and Estate Ta. Act, Act 2] of ZOOO.
I7Z P.S. Section 9140).
PAYMENT I
Detach the tap portion of this Notice and sub.lt with your pay..nt to the R.gl.ter of Wills printed on the
rever.e side.
n Make ch.ck or .oney order pllyable tal REGISTER OF MILLS, AGENT.
REFUND tCA):
A rafund of . ta. credit .ay ba raquasted by co.pletlng an "Appllclltlon for Rafund of Pannsylvllnla
Inharltance and Estata Ta." IREY-I]I]). Application. ara avallabla at tha Offlca of tha R.glstar of Wills,
any of tha Z] Ravanue nlstrlct Offlc.s or fre. the napllrt.ant'. Z4-hour answering sarvlca for for.. ordarlng;
1-800-]6Z-205DJ ..rvlcas for ta.payars with spacial h.arlng .nd I or spaaklng naad.: 1-800-447-]020 ITT only).
OBJECTIONS I Any pllrty In Int.rast not .atlsfl.d with the ....ss..nt of t.x a. shown on thl. notice .ay ebJ.ct within
sixty (60) days of rac.lpt of thl. Notice by:
.-wrltt.n prot.st to the PA n.pllrt..nt of Revenua, Board of Appallls, napt. 281021, Harrisburg, PA 17128-10Z1, OR
--el.ctlng to hava the .attar d.tar.ln.d at audit of the parsonal r.pr.s.ntatlv., OR
.-appaal to the Orphans' Court.
ADHIN-
JSTRATlYE
CORRECTIONS: Factual arror. dlscov.rad on thl. DSI.ss..nt should b. addrass.d In wrIting to: PA D.parta.nt of R.vanue,
Bure.u of Individual Tax.., ATTN: po.t Ass.ss..nt Ravl.w Unit, Dapt. Z80601, HarrIsburg, PA 17128-0601,
Phone (717) 787-6505. Sa. paga 5 of tha booklet "Instructions for Inh.rltanca Tax R.turn for a R.sld.nt
nac.dent" (REY-15ol) for an e.planatlon of ad.lnlstratlvelY carr actable arrors.
PENALTY:
Tha 15~ tax Dan..ty nan-particIpatIon p.nalty I. c08put.d on the total of the t.. .nd Intarest assass.d, and not
p.ld bafor. January 18, 1996, tha first day after tha and of tha tax a.n.sty parlod. This non-p.rtlcIp.tlon
penalty Is appealable In tha sa.e .annar and In the the .... tl.. parlod II' you would app.al the ta. and Intar..t
that has b..n assass.d as Indlcatad on this notlc..
INTEREST:
Far dat.. of death on or .fter ID-]-91, Pennsylvanl. Est.t. Ta. based on the F.d.ral Est.te T..
return b.co.es dellnqu.nt .t the ..plratlon of nln. (09) .onths fro. the d.t. of death.
For d.tes of death prior to 10-]-91, Pannsylv.nl. Est.ta Tax b.sed on the Fed.r.l E.t.ta T.. r.turn
b.coe.s delinquent at tha a.plr.tlon of alght.an (18) .onth. froe tha date of daath.
T..es which bac..e delinquent before January 1, 198Z baar Interast at the rata of sl. 16~) parcent par ..nue
calculat.d at . dally r.t. of .000164. All t.... which beca.a dallnquant on or aft.r January I, 1982 will be.r
Interast .t . r.ta which will vary fro. calend.r yaar to calandar year with that r.t. .nnounced by tha PA
napart..nt of Revanua. Tha appllc.bl. Int.rest r.t.s for 1982 through 2004 .re:
Int.rnt D.lly Inter.st D.lly Int.r.st O.lh
'!!!! -1!!!!- Factor :!!!r ...!!!!.- Fllctor ~ ...!!!!- Factor
1982 ZO;( .000548 1988-1991 1l~ .000301 2001 .~ .000247
1983 16~ .000438 199Z 9i!: .000Z47 2002 .~ .000164
1984 11;( .000301 199]-1994 n .000192 20D] S~ .0001:57
1985 13~ .000356 1995-1998 .~ .000247 2004 .. .000110
1986 lU .000274 1999 n _000192
1986 10;( .000274 2000 .~ .000219
--Inhrast is calculated .. follows:
IHTEREST = BALAHCE OF TAX UHPAID X HUNBER OF DAYS DELIHQUEHT X DAILY IHTEREST FALTOR
--Any Notlc. Issu.d after th. t.. baco..s delinquent will r.flact sn Int.r.st c.lcul.tlon to flft..n lIS) day.
b.yond the dat. of th. .ss.ss..nt. If p.y..nt I. ..d. .ft.r the Intar..t co.putatlon dat. shown on the
Notlc., .ddltlon.l Int.r.st .ust be calcul.ted.
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I
STATUS REPORT UNDER RULE 6,12
Name of Decedent: G. Winfield Yarnall, Deceased
Date of Death: November 26, 1996
Will No,
Ad' N 1996-01014
mJ.n. 0,
Pursuant to Rule 6,12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration of the above-captioneu estate:
1.
State whether administration of the estate is complete:
Yes No X
2. If the answer is No, state when the personal
representative reasonably believes that the administration will be
complete: June 30, 2000
], If the answer to No. 1 is Yes, state the following:
a. Did the personal representative file a final
account with the Court? Yes No
b. The separate Orphans' Court No, (if any) for
the personal representative's account is:
c, Did the personal representative state an
account informally to the parties in interest? Yes No
d. Copies of receipts, releases, joinders and
approvals of formal or informal accounts may be filed with the
Cerk of the Orphans' Court and may be attached to this report,
Date: October 13, 1999
Si9~~vlr-C~
Jeffrey R. Boswell, Esquire
Name (Please type or print)
Boswell, Tintner, Piecola & Wickersham
315 N. Front St., P. O. Box 741
Addres~arr~sDurg, ~A 17168 6741
( 717) 236-9317
Tel. No.
Capacity:
Personal Representative
Counsel for personal
representative
X
(MAH: rmf I AM3)
STATUS REPOIlT UNDER RULE 6,12
Name of Decedent: G. Winfield Yarnall
Date of Death: November 26, 1996
will No. Admin, No. 1996-01014
Pursuant to Rule 6,12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration of the above-captioned estate:
1.
State whether a~nistration of the estate is complete:
Yes No V
2. If the answer is No,
representativ~ reasonably believes
complete: .~ 3<) 2.~l'l
,
state when the personal
that the administration will be
3. If the answer to No. 1 is Yes, state the following:
a. Did the personal representative file a final
account with the Court? Yes No
b. The separate Orphans' Court No, (if any) for
the personal representative's account is:
c. Did the personal representative state an
account informally to the parties in interest? Yes No
d. Copies of receipts, releases, joinders and
approvals of formal or informal accounts may be filed with the
Cerk of the Orphans' Court and may be attached to this report,
Date: IO/oJ/OO
~.,. .tfidiJ
. ;J.'l,,-,l'-
Sr Lure
Jeffrey R. Boswell, Esquire
Name (Please type or print)
315 N, Front ~treet, P. O. Box 741
Harrisburg, PA 17108-0741
Address
"
(717) 236-9377
Tel. No.
Capacity:
Personal Representative
~counsel for personal
representative
-"
... -'
'''\.#'''
- ....~
(MAH: rmf/ AM3)
Cumberland County - Register Of Wills
One Courthouse Squal'e
Carlisle, P^ 17013
Phone: (717) 240-G345
Date: 12/01/2004
BOSWELL JEFFREY R
315 N FRONT ST
PO BOX 741
HARRISBURG, PA 17108-0741
RE: Estate of YARNALL G WINFIELD
File Number: 1996-01014
Dear Sir/Madam:
It has come to my attention that you have not filed the Status
Report by Personal Representative (Rule 6.12) in the above captioned
estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO.
103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after
July 1, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing will become delinquent on: 11/26/2004
Your prompt attention to this matter will be appreciated,
Thank You.
Sincerely,
Ja{w<.- v~JYAJ ~
GLENDA FARNE;-~;~~U;H
REGISTER OF WILLS
cc: File
Personal Representative(s)
Judge