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HomeMy WebLinkAbout03-23-07 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF FRANCIS R. COOPER ) NO. 2005-00986 ) REGISTER OF WILLS ) First and Final Account ) Administratrix: Laurie J. Weller ) First and Final Account of Estate of Francis R. Cooper for Confirmation Date of Death: October 19,2000 Date of Advertisement: Cumberland Law Journal December 9, 16, and 23, 2005 Patriot News: December 3, 10, and 17,2005 Summary of Account \'.) (...J Principal Income Cash Tangible Personal Property Stocks Realty -::"J ~:.- c..) 0' 16 shares Bank of Lilly Stock $56,000 Total Inventory $56,000 Receipts subsequent to Inventory 2000-2004 dividends 2005 dividends 2006 dividends $12,960 $ 1,925 $ 750 Total $15,635 Gains and Losses on Sales or Other Dispositions Beneficiaries took stock at stepped-up basis. Capital gains paid on gain of $44,500.00 by estate on March 6,2007, $1,497.00 (State), $14,850. 57(Federal). Total gain: $48,000.00 Gross estate: $119,635.00 Disbursements of Principal Debts of Decedent Funeral Expenses $0.00 $3,404.00 $3,404.00 Administration Expenses Counsel: $3,697.89 Reg. Wills: $261.00 Advertising: $206.40 Inventory (ROW): $15.00 Accounting (ROW): $180.00 L. Weller services: $ 507.23 Gates, Halbruner & Hatch. (tax prep 2006): $486.55 (est 2007) $ 486.55* $5,840.62 Federal and State Taxes Inheritance: $546.48 Dividend tax: $130.35 Cap. Gains tax: $ 16,347.57 $17,024.40 Fees and Commissions $0.00 Distribution of Principal to Beneficiaries Estate of Joanne Coo{>er 2000-2004 dividends received during lifetime by Joanne Cooper (late spouse) $12,960.00 Advance to Estate of Joanne Cooper (asset preservation) $435.31 $750.00 (open estate advance) L. Weller Advance 02/01/06 Advance 12/19/06 Advance 12/27/06 $238.30 $1,000.00 $300.00 Total: $15,683.61 Principal Balance on Hand $77,682.37 Before AdvancesIDistributions: $93,365.98 * indicates reserve Receipts of Income Dividends: 2000-2004 dividends 2005 dividends 2006 dividends $12,960 $ 1,925 $ 750 Disbursements of Income None. Sale of Bank of Lilly stock not made before November, 2006 until bank was able to make buy-back at higher price. Distribution of Income to Beneficiaries 2000-2004 dividends paid to Joanne Cooper, prior to her death $12,960 Proposed Distributions to Beneficiaries Gross estate: $119,635.00 Names of parties, amount of share, and brief statement of award and reason, reference applicable statute authorizing: Estate of Joanne Cooper (spouse of decedent) (No. 2006-00094) share: first $30,000 net estate plus one-half remainder per 20 Pa C.S. ~ 2102 $30,000.00 $23,841.19 less $12,960.00 lifetime receipt div. $1,185.31 asset pres adv. $39,695.88* Laurie Weller (daughter of decedent) one-half remainder of net estate $23,841.19 less Advance 2/1/06 $238.30 Advance 12/19/06 $1,000.00 Advance 12/27/06 $300.00 net: $22,302.89 $8,716.70 (exempt portion of bankruptcy estate $10,255.00, less advances) Charles J. DeHart (bankruptcy trustee for Laurie Weller) per 11 USC 522(d)(5) $13,586.19 * reserve of$1,513.45 LAURIE 1. WELLER, Administratrix, under and for the intestate decedent, Francis R. Cooper, hereby declares under oath [penalties of perjury] that she has fully and faithfully discharged the duties of her office; and that the forgoing First and Final Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the estate have been paid in full; that to her knowledge, there are no claims now outstanding against the Estate; and that all taxes presently due from the estate have been paid. Subscribed and sworn to by LAURIE J. WELLER before me this -:!j~'l/ r1J~ ,2007 Not Public COMMONWEALTH OF PENNSYLVANIA Notarial Seal Hope A. Mattos, Notary Public Hampden Twp., Cumberland County My Commission Expires Oct. 11, 2008 Member. Pennsylval'ia Association Of Notaries IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF FRANCIS R. COOPER ) NO. 2005-00986 ) REGISTER OF WILLS ) First and Final Account ) Administratrix: Laurie J. Weller ) CERTIFICATE OF SERVICE I certify that a true and correct copy of the foregoing document was served on the below persons by first class U.S. Mail, postage prepaid: Steven and Laurie J. Weller Individually and as Executor for the Estate of Joanne Cooper 108 May Drive No. 1 Camp Hill, PA 17011 Charles J. DeHart, III, Esquire Standing Chapter 13 Bankruptcy Trustee 8125 Adams Drive, Suite A Hwnmelstown, ....'" "'.... ~. . ,r""..--..~ ~",,-' ""~ ,..' ~ - ......::: ,./'" . lchael S. Travis ID No. 77399 3904 Trindle Road Camp Hill, PA 17011 717-731-9502 Date: c.3IJ:>/vi DECEDENT'S ESTATE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DNISION ESTATE OF FRANCIS R. COOPER . DECEASED No. 2005-00986 PETITION FOR ADJUDICATION I STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. Rule 6.9 This form may be used in all cases involving the Audit of the Account of a Decede[!l;'s Estate. ~jf space is insufficient, riders may be attached. Attach the spouse's election, if alfjf:iqjze pap~ required under items 8-19 inclusive; and any instrument pertinent to the adjudication.'!}' ~...~ ['. ~. e-.; INCLUDE ATTACHMENTS AT THE BACK OF THIS FORM. c,) .r-- Name of Counsel: Michael S. Travis Supreme Court I.D. No.: 77399 Name of Law Firm: Attorney at Law Address: 3904 Trindle Road, Camp Hill, P A 17011 Telephone: 717-731-9502 Fax: 717-731-9511. mst@mtravislaw.com Form OC-OJ rev. 10.13.06 Page 1 of 10 Estate of FRANCIS R. COOPER , Deceased 1. Name(s) and addressees) ofPetitioner(s): Name: Laurie J. Weller, Administratrix Address: 108 May Drive, No.1 Camp Hill, PA 17011 Identify any executors or administrators who have not joined in the Petition for Adjudication and Statement of Proposed Distribution and state reason: Is this the first accounting by this fiduciary? . . . . . . . . . . . . . . . . . . . .. IZ] Yes D No If not, identifY prior accountings, the accounting periods covered, and the date of adjudication of the prior accounting. 2. Decedent died on D9toner 19, 2000 D Letters Testamentary or (i]Letters of Administration were granted to Petitioner(s) on November 7. 2005 Date of Will (if applicable): Date(s) of Codicil(s) (if applicable): Date of probate (if different from date Letters granted): Was a bond required? DYes IZINo If yes, state amount: Are proofs of advertising of the grant of Letters attached? ......... IZI Yes 0 No Dates of advertising of the grant of Letters: December 3 10 and 17 2005 " , (Patriot News) December 9, 16, and 23, 2005 (Cumberland Law Journal) FumIOC-OJ rev.JO.J3.06 Page 2 of 10 Estate of FRANCIS R. COOPER , Deceased 3. Was decedent survived by a spouse'? ............................. lZ]Yes DNo If yes, name of the surviving spouse: Joanne Cooper 4. Has the surviving spouse filed to take an elective share'? ............. DYes III No (See Section 2201 et~. of the Probate, Estates and Fiduciaries Code) If yes, date of election: 5. In the case of an intestacy, state the names of the decedent's surviving children or surviving issue of deceased children (ifnone, so state): Laurie Jo Weller 6. Did decedent marry after execution of Will or Codicil(s)'? . . . . . . . . . .. DYes IZ] No Were any children born to decedent after execution of Will or Codicil(s)'? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . DYes IZl No If yes, give names and dates of birth: Name: Date of Birth: 7. If required by the Medical Assistance Estate Recovery Act, 62P.S. ~ 1412, was a request for a statement ofclaimsentto the Department of Public Welfare'? .............................. IZ]Yes DNo FormOC-OJ rev. lU.13.06 Page 3 of 10 Estate of FRANCIS R COOPER , Deceased 8. Written notice of the Audit as required by Pa. a.c. Rules 6.3, 6.7 and 6.8 has been or will be given to all parties in interest listed in item 9 below, all unpaid creditors and all claimants listed in item 10 below. In addition, notice of any questions requiring Adjudication as discussed in item 14 below has been or \\-'ill be given to all persons affected thereby. A. If Notice has been given, attach a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice. B. If Notice is yet to be given, a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice shall be submitted at the Audit together with a statement executed by a Petitioner or counsel certifying that such notice has been given. C. If any person entitled to Notice is not sui juris (e.g., minors or incapacitated persons), Notice of the Audit has been or will be given to the appropriate representative on such party's behalf as required by Pa. O.C. Rule 5.2. D. If any charitable interest is involved, Notice of the Audit has been or ",ill also be given to the Attorney General as required under Pa O.C. Rule 5.5. In addition, the Attorney General's clearance certificate (or proof of service of Notice and a copy of such Notice) must be submitted herewith or at the Audit. 9. List all parties (charitable and non-charitable) of whom Petitioner(s) haslhave notice or knowledge, having or claiming any interest in the estate as beneficiaries under the Will or Codicil(s) or as intestate heirs ifthere is a complete or partial intestacy: A. State each party's relationship to the decedent and the nature of each party's interest(s): Name and Add,'ess vf Each ParN in Interest Relatiunship and Cvmments. if am> Interest Estate of Joanne Cooper c/o Laurie Weller, Executrix 108 May Drive No. 1 Camp Hill, P A 17011 decedent spouse dod: 12/26/04 $30,000.00( first) plus 1/2 residuary less lifetime advances Laurie Weller 108 May Drive No.1 Camp Hill, P A 17011 daughter remainder residuary FurmOC-Ol rev. 10.13.06 Page 4 of! 0 Estate of FRANCIS R. COOPER , Deceased Name and Add,'ess ufEach Partv in Interest Relationship and CummenJs. if anv Inte,'est Charles J. DeHart, III, Esquire Standing Chapter 13 Trustee 8125 Adams Drive, Suite A Hwnmelsto\\oTI, P A 17036 bankruptcy trustee for the debtor, Laurie J. Weller non-exempt portion of Laurie Weller's share paid to bkt estate $10,255 to LW B. Identify each party who is not sui juris (e.g., minors or incapacitated persons). For each such party, give date of birth, the name of each Guardian and how each Guardian was appointed. If no Guardian has been appointed, identifY the next of kin of such party, giving the name, address and relationship of each. C. State \\oil:y a Petition for Guardian!rrustee Ad Litem has or has not been filed for this Audit (~ee Pa. o.c. Rule 12.4). D. If distribution is to be made to the personal representative of a deceased party, state date of death, date and place of grant of Letters and type of Letters granted. December 26,2004, Letters Testamentary granted January 31, 2006, Estate of Joanne Cooper (spouse of decedent) Furm oC-OJ ,'ev.1O.13.06 Page 5 ofl 0 Estate of FRANCIS R. COOPER , Deceased 10. Other than the claim for the family exemption, list the names of all known claimants and the amount of their claims and state whether each claim is admitted. Name and Address of Each Claimant Amount of Claim Claim Will Claim Admitted:; Be Puid in Full? DYes DYes DNo DNo DYes DYes DNo DNo DYes DYes DNo DNo DYes DYes DNo DNo If the estate is insolvent, attach a schedule setting forth the order of preference tmder 20 Pa.C.S. ~ 3392 and the proposed payments. 11. Was family exemption claimed? DYes (i']No DYes IZlNo Was family exemption allowed? Family exemption claimant's name and relationship: Nume: Relationship: Form OC-OJ rev. 10.13.06 Page 6 of 10 Estate of FRANCIS R. COOPER , Deceased 12. The amount of Pennsylvania Transfer Inheritance Tax and additional Pennsylvania Estate Tax paid, the date(s) ofpayment(s), and the interest(s) upon which paid, are as follows: Date Payment Interest 4/16/2003 546.48 244.13 13. On the date of death, was the decedent a fiduciary (personal representative, trustee, guardian, agent under power of attorney) or surety on the bond ofa fiduciary'? . . . . . . . . . . . . . . . . . . . DYes IZl No If yes, provide the name of the estate, indicate whether an account has been filed and confirmed absolutely and all awards performed, or, in the alternative, how the decedent's estate will be discharged for the decedent's fiduciary administration of the estate. 14. A. Describe in detail any questions requiring adjudication and state the position of the Petitioner(s) as to each question: Petitioner has fully administered the estate of the decedent. The estate of Joanne Cooper is entitled to receive the sum of $30,000.00 plus 1/2 of the remainder. The remainder is payable to Laurie J. Weller, the non-exempt portion to be paid to her bankruptC)' bustee. B. Has notice of the question requiring adjudication been given to the parties identified in Paragraph 9 above'? .................. Il]Yes D No 15. IfPetitioner(s) haslhave knowledge that a share has been assigned, renounced, disclaimed or attached, provide a copy of the assignment, renunciation, disclaimer or attachment, together with any relevant supporting documentation. FumIOC-OJ re.....1O.13.U6 Page 7 of 10 Estate of FRANCIS R. COOPER , Deceased 16. Had the decedent been adjudicated an incapacitated person? .. . . . . . . . . 0 Yes Ii] No If yes, attach a copy of the Order if available; otherwise state the Court, term, munber, date, and name of Hearing Judge. 17. A. List or attach a separate list of additional receipts and disbursements since the closing date of the Account. B. Has notice of the additional receipts and disbursements been given to the parties identified in Paragraph 9 above? ............. lZIYes 0 No 18. If a reserve is requested, state amount and purpose. Amuunt: '2,000.00 Purpuse: Payment of Federal and State dividend taxes. Preparation and filing of 2007 1041 and tax reserve as well as counsel fees to Gates, Halbruner & Hatch, p.e. If a reserve is requested for counsel fees, has notice of the amount of fees to be paid from the reserve been given to the parties in interest? ........................................ lZJyes DNo If so, attach a copy of the notice. 19. Is the Court being asked to direct the filing of a Schedule of Distribution? IllY es DNo As to real estate only? ........................................ []Yes I'Z]No Fum,OC-Ul rell,11J.13,Q6 Page 8 of 10 Estate of FRANCIS R. COOPER , Deceased Wherefore, your Petitioner(s) ask(s) that distribution be awarded to the parties entitled and suggest(s) that the distributive shares of income and principal (residuary shares being stated in proportions, not amounts) are as follows: A. Income: Propused Distributee(s) Amuuntl1'rupurtiun ,ToA.nne Cooper $ 12,960.00 B. Principal: Proposed Distributee(s) AmUllntl1'mpurtiun Estate of Joanne Cooper ~ 3~,()9S.33 Laurie 1. Weller - individual $ 8,716.70 Laurie 1. Weller, c/o Bankruptcy Trustee $ 13,586.19 Submitted By: (All petitioners must sign. Add additional lines ifnecessary): ame of Petition r: Laurie 1. Weller, Administratllx lAU.(./( T, tUL"L~R Name of Petitioner: FmmOC-Ol rev.1IJ.13.06 Page 9 of 10 Estate of FRANCIS R. COOPER , Deceased Verification of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies * [that he/she she of the above-named name if curpuratiun {; S, tQ-t-b is title Administratrix and] that the facts set forth in the foregoing Petition for Adjudication / Statement of Proposed Distribution which are 'within the personal knowledge of the Petitioner are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be true; and that any false statements herein are made subject to the penalties of 18 Pa C.S. ~ 4904 (relating to unsworn falsification to authorities). ~ LhL- ,., Corporate petitioners must complete brllCketed information. Certification of Counsel The undersigned counsel hereby certifies that the foregoing Petition for Adjudication/ Statement of Proposed Distribution is a true and accurate reproduction of the form Petition authorized by the Supreme Court, and that no changes to the form have been made beyond the h . -"".- responses erem. .,:;::;;:;:"- FurnIOC-OJ rev. 10.13.06 Page 10 oflO IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF FRANCIS R. COOPER ) NO. 2005-00986 ) REGISTER OF WILLS ) First and Final Account ) Administratrix: Laurie J. Weller ) AUDIT NOTICE TO ALL PARTIES IN INTEREST: Be advised that the First and Final Account of Laurie J. Weller, Administratrix of the Estate of Francis R. Cooper, Deceased, has been filed with the Register of Wills, and will be called for audit on April 24, 2007 a~ a.m. prevailing time in Courtroom No. L, Cumberland Country Courthouse, One Courthouse Square, Carlisle, Pennsylvania. Estate of Joanne Cooper: Your interest in the estate consists of the first $30,000, plus 1/2 the remainder, less lifetime advances, net: $39,695.88. At the audit, the Administratrix will present a Petition for Distribution asking that the court approve the accounting of the Administratrix and award the balance in accordance with 20 Pa.C.S.A. ~2102 (Intestacy Statute). After payment of$8,716.70 exemption to the Laurie J. Weller, the non-exempt share under the Bankruptcy Code will be paid to Charles J. DeHart, III, Esquire, Standing Chapter 13 Bankruptcy Trustee in the case docket no. 1-03-04483, the amount of$13,586.19. In addition, the Petition for Distribution will request that the court authorize payment of counsel fees in the amount of$3,697.89 for the estate. These fees are complete assuming no objection to the account. A $2,000.00 reserve is requested until the final tax return is filed from the Joanne Cooper distribution. It is not necessary that you or your counsel appear at the audit. However, if you have any objection to any of the items in the account, or if you disagree with position of the Administratrix regarding the above-mentioned claim, it is necessary that you appear at the time and place mentioned above or that you be represented by counsel to present your p_o.li~n. Otherwise, the Administratrix will request that the petition be approved as statec.iaboSit:/^ ..:... /:~Z/~~' )//. /~ .. ~2----&- > ;'/' -<'MiChael S. Travis, Attorney for Administratrix IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF FRANCIS R. COOPER ) NO. 2005-00986 ) REGISTER OF WILLS ) First and Final Account ) Administratrix: Laurie J. Weller ) AUDIT NOTICE TO ALL PARTIES IN INTEREST: Be advised that the First and Final Account of Laurie J. Weller, Administratrix of the Estate of Francis R. Cooper, Deceased, has been filed with the Register of Wills, and will be called for audit on April 24, 2007 a~ a.m. prevailing time in Courtroom No. L, Cumberland Country Courthouse, One Courthouse Square, Carlisle, Pennsylvania. Laurie Weller: 1/2 the remainder after payment of first $30,000 to the Estate of Joanne Cooper, less lifetime advances, net: $22,302.89. Your exemption paid as described below. At the audit, the Administratrix will present a Petition for Distribution asking that the court approve the accounting of the Administratrix and award the balance in accordance with 20 Pa.C.S.A. S2102 (Intestacy Statute). After payment of$8,716.70 exemption to the Laurie 1. Weller, the non-exempt share under the Bankruptcy Code will be paid to Charles J. DeHart, III, Esquire, Standing Chapter 13 Bankruptcy Trustee in the case docket no. 1-03-04483, the amount of$13,586.19. In addition, the Petition for Distribution will request that the court authorize payment of counsel fees in the amount of $3,697.89 for the estate. A $2,000.00 reserve is requested until the final tax return is filed from the Joanne Cooper distribution. It is not necessary that you or your counsel appear at the audit. However, if you have any objection to any of the items in the account, or if you disagree with position of the Administratrix regarding the above-mentioned claim, it is necessary that you appear at the time and place mentioned above or that you be represented by counsel to present your position. Otherwise, the Administratrix will request that the petition be approved as stated a.ho.vs:::7 .' -//' '" a ravis, Attorney for Administratrix IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF FRANCIS R. COOPER ) NO. 2005-00986 ) REGISTER OF WILLS ) First and Final Account ) Administratrix: Laurie J. Weller ) AUDIT NOTICE TO ALL PARTIES IN INTEREST: Be advised that the First and Final Account of Laurie J. Weller, Administratrix of the Estate of Francis R. Cooper, Deceased, has been filed with the Register of Wills, and will be called for audit on April 24, 2007 afOv a.m. prevailing time in Courtroom No. L, Cumberland Country Courthouse, One Courthouse Square, Carlisle, Pennsylvania. Charles J. DeHart, III, Esquire, Standing Chapter 13 Trustee: The sum of$13,586.19, the sum of non-exempt equity payable to Laurie J. Weller, as described below. At the audit, the Administratrix will present a Petition for Distribution asking that the court approve the accounting of the Administratrix and award the balance in accordance with 20 Pa.C.S.A. ~2102 (Intestacy Statute). After payment of$8,716.70 exemption to the Laurie J. Weller, the non-exempt share under the Bankruptcy Code will be paid to Charles J. DeHart, III, Esquire, Standing Chapter 13 Bankruptcy Trustee in the case docket no. 1-03-04483, the amount of$13,586.19. In addition, the Petition for Distribution will request that the court authorize payment of counsel fees in the amount of $3,697.89 for the estate. A $2,000.00 reserve is requested until the final tax return is filed from the Joanne Cooper distribution. It is not necessary that you or your counsel appear at the audit. However, if you have any objection to any of the items in the account, or if you disagree with position of the Administratrix regarding the above-mentioned claim, it is necessary that you appear at the time and place mentioned above or that you be represented by counsel to present your po~~ Otherwise, the Administratrix will request that the petition be approved as stat~4.a~9.vy""/ /'" IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF FRANCIS R. COOPER ) NO. 2005-00986 ) REGISTER OF WILLS ) First and Final Account ) Administratrix: Laurie J. Weller ) CERTIFICATE OF SERVICE I certify that a true and correct copy of the foregoing document was served on the below persons by first class U.S. Mail, postage prepaid: Date: 3/:/'-1/07 Charles J. DeHart, III, Esquire Standing Chapter 13 Bankruptcy Trustee 8125 Adams Drive, Sui Hummelstown, 0 ~s. ra~s ID No. 77399 3904 Trindle Road Camp Hill, PA 17011 717-731-9502 Steven and Laurie J. Weller Individually and as Executor for the Estate of Joanne Cooper 108 May Drive No.1 Camp Hill, PA 17011