Loading...
HomeMy WebLinkAbout03-23-07 DECEDENT'S ESTATE COURT OF COMMON PLEAS OF CtJMRRRI.AND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ~Q .:.=~ 5 -\ :::?-~; i -r- l.,~ c::-. f'.) w ESTATE OF RORRRT P ~A T.I.AHAN , DECEASED~~~ No. 21-06-0485 ,J ::='1 "'0 N --.: PETITION FOR ADJUDICATION I STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. Rule 6.9 Thisform may be used in all cases involving the Audit of the Account of a Decedent's Estate. If space is insufficient, riders may be attached. Attach the spouse's election, if any; the papers required under items 8-19 inclusive; and any instrument pertinent to the adjudication. INCLUDE ATTACHMENTS AT THE BACK OF THIS FORM. Name of Counsel: John M. Crabbs Supreme Court I.D. No.: 36809 Name of Law Firm: Crabbs & Crabbs Address: Telephone: Fax: 'OJ Rrn~riw~}r Hanover. PA 17331 (717) h~'7_Q7qq (7'7) 9<7 B?~.d Form OC-O/ rev. /0./3.06 Page 1 of 10 ~v '\:. Estate of ROBERT P. CALLAHAN , Deceased 1. Name(s) and address(es) ofPetitioner(s): Name: <1 ames A _ Callahan Address: 1 01 R Ha res Hi 1 1 RClac1 Phoenixville, PA 19460 Identify any executors or administrators who have not joined in the Petition for Adjudication and Statement of Proposed Distribution and state reason: None Is this the first accounting by this fiduciary? . . . . . . . . . . . . . . . . . . . . . IXI 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 Mav 22, 2006 mJ Letters Testamentary or DLetters of Administration were granted to Petitioner(s) on 6/5/2006 Date of Will (if applicable): 2/24/2006 Date(s) of Codicil(s) (if applicable): N/A Date of probate (if different from date Letters granted): (Same) Was a bond required? DYes [iJ No If yes, state amount: Are proofs of advertising of the grant of Letters attached? ......... Ii] Yes 0 No Dates of advertising of the grant of Letters: June 16. June 23. June 30 _ Cumberland Law Journal; The Sentinal Form OC-O/ rev. /0./3.06 Page 2 of 10 Estate of ROBERT P. CALLAHAN , Deceased 3. Was decedent survived by a spouse? . . . . . . . . . . . . . . . . . . . . . . . . . . . .. DYes IIDNo If yes, name of the surviving spouse: N/A. . 4. Has the surviving spouse filed to take an elective share? ............. DYes Ii] No (See Section 2201 et seq. of the Probate, Estates and Fiduciaries Code) If yes, date of election: N/A 5. In the case of an intestacy, state the names of the decedent's surviving children or surviving issue of deceased children (if none, so state): N/A 6. Did decedent marry after execution of Will or Codicil(s)? . . . . . . . . . .. 0 Yes ~ No Were any children born to decedent after execution of Will or Codicil(s)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 Yes [XI No If yes, give names and dates of birth: Name: Date of Birth: 7. If required by the Medical Assistance Estate Recovery Act, 62 P .S. ~ 1412, was a request for a statement of claim sent to the Department of Public Welfare? . . . . . . . . ~ . . . . . . . . . . . . . . . . . . . .. I]IYes 0 No Form OC-O/ rev. /0./3.06 Page 3 of 10 Estate of ROBERT P. CALLAHAN , Deceased 8. Written notice of the Audit as required by Pa. a.c. Rules 6.3,6.7 and 6.8 has been or will be given to all parties in interest listed in item 9 below, all unpaid creditors and all claimants listed in item 10 below. In addition, notice of any questions requiring Adjudication as discussed in item 14 below has been or will be given to all persons affected thereby. A. If Notice has been given, attach a copy of the Notice as well as a list of the names and addresses 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. a.c. Rule 5.2. D. If any charitable interest is involved, Notice of the Audit has been or will also be given to the Attorney General as required under Pa. a.c. Rule 5.5. In addition, the Attorney General's clearance certificate (or proof of service of Notice and a copy of such Notice) must be submitted herewith or at the Audit. 9. List all parties (charitable and non-charitable) of whom Petitioner(s) has/have notice or knowledge, having or claiming any interest in the estate as beneficiaries under the Will or Codicil(s) or as intestate heirs if there is a complete or partial intestacy: A. State each party's relationship to the decedent and the nature of each party's interest( s): Name and Address of Each PartY in Interest Relationship and Comments. if any Interest Lauren Ann Callahan Moore Daughter 1/4 Residue Ryan Patrick Callahan Son 1/4 Residue Form OC-O/ rev. /0.13.06 Page 4 of 10 Estate of ROBERT P. CALLAHAN , Deceased Name and Address of Each Partv in Interest ReJationshiD and Comments, if any Interest Kristen Erin Callahan Daughter 1/4 Residue Cole Patrick Moore Grandson 1/4 Residue (not sui juris) See Attached: B. Identify each party who is not sui juris (e.g., minors or incapacitated persons). F or 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. Cole Patrick Moore No Guardian has been appointed. The next of kin of Cole Patrick Moore are his parents: Frederick Moore Lauren Moore 38 Spring Garden Estates Carlisle, PA 17013 C. State why a Petition for Guardianffrustee Ad Litem has or has not been filed for this Audit (see Pa. D.C. Rule 12.4). Decedent named adult co-trustees for the interest of the minor beneficiary. These individuals are aunt & uncle of the minor, business wise and interested. It is believed that they are fully capable and the interest of the parents of the minor and potential for supervision b} the Court are adequate safeguards. Furthermore the mother of the minor beneficiary is herself a residuary beneficiary under the Will and has. tl)at. additional personal interest fully to ~~vie'W & D. Ifdistrlbutlon IS to be made to the personal representatIve ofa aeceased pany, assess th:: state date of death, date and place of grant of Letters and type of Letters grantca\:count ing Form OC-OJ rev.10./J.06 Page 5 of 10 9. A. (Continued) James A. Callahan and Martha Sheaffer Callahan brother & sister-in-law $2,880.00 specific bequest Estate of RORRR'T' P ~AT.T.AHAN , Deceased 10. Other than the claim for the family exemption, list the names of all known claimants and the amount of their claims and state whether each claim is admitted. Name and Address of Each Claimant Amount of Claim Claim Will Claim Admitted? Be Paid In Full? DYes DYes None 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 under 20 Pa.C.S. ~ 3392 and the proposed payments. 11. Was family exemption claimed? DYes lilNo Was family exemption allowed? DVes I'!1No Family exemption claimant's name and relationship: Name: N/A Relationship: Form DC-OJ rev. 10.13.06 Page 6 of 10 Estate of RORRRT P rAT.T.AJ..IAN , 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 8/8/06 $8,500.00 Prepayment 1/31/07 Sl,?lR ?R R~l~nrp nf rp~;nue and specific bequests 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 IX] 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. N/A 14. A. Describe in detail any questions requiring adjudication and state the position of the Petitioner(s) as to each question: None Known B. Has notice of the question requiring adjudication been given to the parties identified in Paragraph 9 above? .................. 0 Yes 0 No 15. IfPetitioner(s) has/have knowledge that a share has been assigned, renounced, disclaimed or attached, provide a copy of the assignment, renunciation, disclaimer or attachment, together with any relevant supporting documentation. Petitioner (Executor) and his spouse are specific legatees and have disclaimed a portion of that legacy. Form OC-OJ rev. JO.13.06 Page 7 of 10 Estate of RORERT F. CALLAHAN , Deceased 16. Had the decedent been adjudicated an incapacitated person? . . . . . . . . . . 0 Yes EJ No If yes, attach a copy of the Order if available; otherwise state the Court, term, number, date, and name of Hearing Judge. 17. A. List or attach a separate list of additional receipts and disbursements since the closing date of the Account. None B. Has notice of the additional receipts and disbursements been given to the.parties identified in Paragraph 9 above? ............. DYes D No 18. If a reserve is requested, state amount and purpose. Amount: S 1 . 0 0 0 . 0 0 Purpose: against f iduciarl' income tax If a reserve is requested for counsel fees, has notice of the amount of fees to be paid from the reserve been given to the parties in interest? ....................................... . DYes 0 No If so, attach a copy of the notice. 19. Is the Court being asked to direct the filing of a Schedule of Distribution? DYes (XI No As to real estate only? ........................................ DYes (2g No Form DC-OJ rell. JO.13.06 Page 8 of 10 Estate of ROBERT p~ CALLAHAN , Deceased Wherefore, your Petitioner(s) ask(s) that distribution be awarded to the parties entitled and suggest(s) that the distributive shares of income and principal (residuary shares being stated in proportions, not amounts) are as follows: A. Income: Proposed Distributee(s) Amount/Proportion Lauren Ann Callahan Moore 1/4 RYAn PAtrirk rA11AhAn 1 /4 . Kristen Erin Callahan Cole Patrick Moore B. Principal: 1/4 1/4 Proposed Distributee(s) James A. Callahan and Martha Sheaffer Callahan Amount/Proportion $2.880.00 T.AllTPn Ann ('~ 11 ~h~n Mnnrp 1 //1 . Ryan Patrick Callahan Kristen Erin Callahan Cole Patrick Moore 1/4 1/4 1/4 Submitted By: (All petitioners must sign. Add additional lines if necessary): N Name of Petitioner: Form OC-Ol rev. 10.13.06 Page 9 of 10 Estate of RORRRT P ~AT.T.AHAN , Deceased Verification of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies * [that he/she he is title Exer.ll t ()r of the above-named name o/corporation E~ t n t p 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). * Corporate petitioners must complete bracketed information. Certification of Counsel The undersigned counsel hereby certifies that the foregoing Petition for Adjudication! Statement of Proposed Distribution is a true and accurate reproduction of the form Petition authorized by the Supreme Court, and that no changes to the form ha e been made beyond the responses herein. Form DC-OJ rev. 10.13.06 Page 10 of 10 PROOF OF PUBLICATION OF NOTICE IN CUMBERLAND LAW JOURNAL (Under Act No. 587, approved May 16, 1929), P. L.1784 COMMONWEALTH OF PENNSYLVANIA SSe COUNTY OF CUMBERLAND Lisa Marie Coyne, Esquire, Editor of the Cumberland Law Journal, of the County and State aforesaid, being duly sworn, according to law, deposes and says that the Cumberland Law Journal, a legal periodical published in the Borough of Carlisle in the County and State aforesaid, was established January 2, 1952, and designated by the local courts as the official legal periodical for the publication of all legal notices, and has, since January 2, 1952, been regularly issued weekly in the said County, and that the printed notice or publication attached hereto is exactly the same as was printed in the regular editions and issues of the said Cumberland Law Journal on the following dates, VIZ: June 16, June 23, and June 30, 2006 Affiant further deposes that he is authorized to verify this statement by the Cumberland Law Journal, a legal periodical of general circulation, and that he is not interested in the subject matter of the aforesaid notice or advertisement, and that all allegations in the foregoing statements as to time, place and character of publication are true. c-1ta....ft. Ilobert P.. dec'd. Late of South Middleton Town- ship. Executor: James A. Callahan, 1038 Hares Hill Road, Phoenix- ville, PA 19460. Attorneys: Crabbs & Crabbs, 202 Broadway, Hanover, PA 17331, (717) 637-9799. 4 TO AND SUBSCRIBED before me this 30 day of June. 2006 G/~AA~ d~ Notary NOTARIAl SEAL DEBORAH A COllINS Notary Public CARLISLE IORO. CUMBERlAND COUN1Y My Conv'nIIIIon ExpIf.. ApI 28. 2010 PROOF OF PUBLICATION State of Pennsylvania, County of Cumberland Tammy Shoemakerl Classified Advertising Manager, of The Sentinel, of the County and State aforesaid, being duly sworn, deposes and says that THE SENTINEL, a newspaper of general circulation in the Borough of Carlisle, County and State aforesaid, was established December 13th, 1881, since which date THE SENTINEL has been regularly issued in said County, and that the printed notice or publication attached hereto is exactly the same as was printed and published in the regular editions and issues of THE SENTINEL on the following day(s) Tune 161 231 301 2006 COpy OF NOTICE OF PUBLICA nON ~"fJ"""'("'>1 Attorney$forthe' E~te 2028R'>8dway . Han~..PA1m1 .~ (717}8~7-9799 ' Affiant further deposes that he/she is not interested in the subject matter of the aforesaid notice or advertisement, and that all allegations in the foregoing statement as to time, place and character of pu lication are tru . , :iU:AUKUlGi N~_~i= _~II~~~."a"ia;IltaYlngbeen'oran'ed AftJ*SO",'Incfe~to'salde'ta&e~,.ijtl~to. ' ' 'make ImmMi8.pa~nt ,nd, ttloI. bavlng cralfl1s will ~~f,Ma\.for,~ntt<< ' , I Sworn to and subscribed before me this cz:::~ ~ Notary Pub My commission expires: 1/1 /of COMMONWEALTH OF PENNSYLVANIA Notarial Seal Christina L. Wate, Notary PubIc GarfisIe Boro. CumbeI1and County My Commission Expires Sept 1, 2008 Member, Pennsylvania Association Of Notaries IN REGISTER OF WillS, CUMBERLAND COUNTY, PENNSYLVANIA Estate of Robert P. Callahan * No. 21-06-0485 DISCLAIMER PURSUANT TO 20 Pa. C. S. SECTION 6201 We, James Andrew Callahan and Martha Shafer-Callahan hereby disclaim all interest in the following personal property give to us by Item Second of the Last Will and Testament of Robert P. Callahan, dated February 24,2006: 1. The Glass Hutch with crystal and all other items contained in it; 2. The 14' Smoker Craft Boat with all accessories and trailer, including the 20 horse power Mercury Motor and Trolling Motor; 3. The 2 horse power - 6 gallon Campbell Hausfeld Air Compressor; 4. The Gun Cabinet; and 5. All hand tools, power, portable and other tools and all accessories. It is the intention of this Disclaimer to disclaim all items given by that Item Second with the exception of the Troy Built Generator identified as NO.3 thereunder and the guns and the gun cabinet. No interest in any guns is disclaimed. ~ IN WITNESS OF THE FOREGOING we have hereto set our hands this /0 - day of -::JPrh 4 . 2007 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Estate of Robert P. Callahan Late of South MiddletonTownship, Cumberland County, Pennsylvania FIRST AND FINAL ACCOUNTING James A. Callahan, Executor No. 21-06-0485 Date of Death: May 22, 2006 Date of Executor's Appointment: June 5, 2006 Advertisement of Executor's Appointment was made in the Cumberland Law Journal and the Sentinal, on June 16, June 23 and June 3D, 2006 Accounting Stated to March 21, 2007 Purpose of Account: James A. Callahan, Executor offers this account to acquaint interested parties with transactions that have occurred during their administration The account also indicates the proposed distribution of the estate. It is important that the account be carefully examined. Requests for additional information or questions or objections can be discussed with: John M. Crabbs, Esquire 202 Broadway Hanover, PA 17331 (717) 637-9799 C) c::; 0 . ;l ::g f0 W N N ...........l ~'V SUMMARY OF ACCOUNT Pace Receipts of Principal Bank Accounts & Certificates of Deposit 3 $11,061.48 Real Estate 3 $185,000.00 Stocks & Bonds 3 $56,996.71 Automobiles 3 $3,400.00 Tangible Personal Property/Miscellaneous 3,4 $8,556.00 Retirement Benefits 4 $15,451.57 Total Receipts of Principal $280,465.76 Gains & Losses from Stocks 4 -$1,930.33 $278,535.43 Less Disbursements: Funeral Expenses 5 $6,877.04 Debts of Decedent 5 $1,998.39 Administration Expenses 5,6,7 $8,988.58 Taxes 8 $10,718.28 Executor's Fees 8 $13,650.00 Attorney's Fees 8 $13,650.00 $55,882.29 Balance before Distribution $222,653.14 Refunds 8 $637.00 Receipts of Income 8,9 $93.22 730.22 Balance for Distribution $223,383.36 2 RECEIPTS OF PRINCIPAL Bank Accounts & Certificates of Deposit M & T Bank Checking Account #9840523378 M & T Bank Savings Account #015004211167190 M & T Bank Savings Account #015004211336183 M & T Bank Checking Account #14131609 Total Real Estate 138 Westgate Drive South Middleton Township, Mount Holly Springs, Pennsylvania Total Stocks & Bonds MTB Money Market Fund Class A 1.68 shares @$1.00 per share Federated American Leaders Fund Class A 593.354 shares @ $23.64 per share Federated Kaufmann Fund Class A 2,373.418 shares @ $5.74 per share Federated Capital Appreciation Fund Class A 354.545 shares @ $25.41 per share Federated Bond Fund Class A 1,648.168 shares @ $8.86 per share Federated International Equity Fund Class A 278.164 shares @ $20.61 per share Total Automobiles 2000 Dodge Caravan Total TanQible Personal Propertv/Miscellaneous 06/05/06 U. S. Tax Refund Firearms $6,755.95 $7.49 $4,300.02 -1.98 $185,000.00 $1.68 $14,026.89 $13,623.42 $9,008.99 $14,602.77 $5,732.96 $3,400.00 $1,216.00 $2,480.00 3 $11,061.48 $185,000.00 $56,996.71 $3,400.00 10/31/06 Miscellaneous Personal Property $3,660.00 Generator $400.00 Boat $800.00 Total $8,556.00 Retirement Benefits 12/21/06 Stihl, Inc. $14,451.57 Retirement Plan 01103/07 Stihl, Inc. $1,000.00 Retirement Plan Total $15,451.57 Total Receipts of Principal $280,465.76 Gains & Losses on Sales 07/25/06 1.68 Shares MTB Money Market Fund Class A Fiduciary Acquisition Value 1.68 Net Proceeds 1.69 $0.01 07/25/06 593.354 Shares Federated American Leaders Fund Class A Fiduciary Acquisition Value 14,026.89 Net Proceeds 13,810.51 -$216.38 07/25/06 2,373.418 Shares Federated Kaufmann Fund Class A Fiduciary Acquisition Value 13,623.42 Net Proceeds 12,768.99 -$854.43 07/25/06 354.545 Shares Federated Capital Appreciation Fund Class A Fiduciary Acquisition Value 9,008.99 Net Proceeds 8,806.90 -$202.09 07/25/06 1,648.168 Shares Federated Bond Fund Class A Fiduciary Acquisition Value 14,602.77 Net Proceeds 14,290.25 -$312.52 07/25/06 278.164 Shares Federated International Equity Fund Class A Fiduciary Acquisition Value 5,732.96 Net Proceeds 5,388.04 -$344.92 Total -$1,930.33 $278,535.43 4 DISBURSEMENTS OF PRINCIPAL Funeral Expenses 06/05/06 Mausolaeum Cost $1,400.00 06/05/06 Funeral Luncheon $228.44 06/05/06 Donation to Minister $100.00 06/28/06 Gilbert L. Daily Funeral Home $5,148.60 Funeral Services Total $6,877.04 Debts of Decedent 05/30/06 Earthlink $25.90 05/31/06 Overdraft Protection Fee $5.00 05/31/06 Bank Insufficient Funds Fee $32.00 06/05/06 Installment Loan Payment $184.70 06/12/06 Comcast $32.37 Cable Bill 06/19/06 Cingular Wireless $101.18 Cell Phone Bill 06/19/06 Embarq $107.29 Phone Service 06/21/06 Met-Ed $131.84 Electric Bill 06/28/06 Cingular Wireless $37.60 Cell Phone Bill 08/24/06 Balogh Becker, L TO $1,340.51 Discover Card #6011298608533257 Total $1,998.39 Administration Expenses 06/05/06 Heather Pen a Witness Fee $25.00 06/05/06 Lititz Mutual Homeowner's Insurance $444.00 06/05/06 Register of Wills of Cumberland County Probate Estate $310.00 06/05/06 Recorder of Deeds of Cumberland County - Deed Copy $2.00 5 06/05/06 Judy A. Campbell, Tax Collector $342.30 County Tax - $382.33 Township Tax - $25.06 Reimbursed at Closing - $65.09 06/08/06 The Sentinal $158.81 Advertise Estate 06/12/06 Erie Insurance Exchange $399.00 Automobile Insurance 07/10/06 Ryan Callahan $240.00 Landscape Service/Mowing 07/10/06 Cumberland Law Journal $75.00 Advertise Estate 07/13/06 Met-Ed $183.55 Electric Bill 07/13/06 Ryan Callahan $700.00 Animal Care 07/18/06 Borough of Mount Holly Springs $0.42 Water Bill 07/18/06 South Middleton Township $140.80 Municipal Authority Sewer Bill 4/1/06-6/30/06 07/18/06 Embarq $5.89 Phone Service 07/18/06 Crabbs & Crabbs $9.00 Reimbursement for Copy of Divorce Decree 07/18/06 Chuck Bricker $120.00 Appraisal of Personal Property 07/21/06 M & T Securities $110.00 Liquidation Fee 08/10/06 UPS $19.61 Overnight Mail 08/21/06 PennDot $22.50 Duplicate Title 08/23/06 Met-Ed $117.28 Electric Bill 08/24/06 Erie Insurance Group $326.80 Automobile Insurance 08/24/06 Boyd E. Diller $45.65 Trash Removal 08/24/06 James A. Callahan $230.00 Cleaning & Supplies 08/24/06 James A. Callahan $50.00 Repair Air Conditioner - Reimbursement 08/24/06 James A. Callahan $149.00 Dog Expenses - Reimbursement 6 08/31/06 Chuck Bricker, Auctioneer $588.56 Auctioneer & Advertising Fees 09/11/06 Met-Ed $71 .45 Electric Bill 10/10/06 Borough of Mount Holly Springs $5.00 Water Bill 6/21/06-9/28/06 10/16/06 Met-Ed $34.06 Electric Bill 10/18/06 South Middleton Township $66.00 Municipal Authority Sewer Bill 7/1/06 - 9/30/06 10/24/06 UGI Utilities, Inc. $20.73 Gas Bill 10/26/06 Borough of Mount Holly Springs $22.63 Municipal Authority Final Sewer Bill 10/1/06-10/31/06 10/26106 Borough of Mount Holly Springs $5.00 Final Water Bill 9/29/06-10/27/06 10/31/06 Broujos & Gilroy, P.C. $5.00 Notary Fees 10/31/06 Recorder of Deeds of Cumberland County $1,850.00 Transfer Tax 10/31/06 Judy Campbell, Tax Collector $611.72 School Taxes - $1,746.54 Reimbursed at Closing - $1,134.82 10/31/06 Irandokht Irani $1,000.00 Water Problem Resolution 11/15/06 UGI Utilities, Inc. $47.50 Final Gas Bill 12/07/06 Met-Ed $19.32 Electric Bill 01/11/07 Crabbs & Crabbs $5.00 Disclaimer Filing Fee 01/23/07 Daniel E. McGarry, Jr. $100.00 Pension Evaluation 01/31/07 Register of Wills of Cumberland County $50.00 Additional Letters 01/31/07 Register of Wills of Cumberland County $15.00 Inheritance Tax Return Filing Fee 03/07 Register of Wills of Cumberland County $15.00 Petition Filing Fee 03/07 Register of Wills of Cumberland County $230.00 Accounting Filing Fee Total $8,988.58 7 Taxes 08/08/06 Register of Wills, Agent $8,500.00 Inheritance Tax Prepayment 01/31/07 Register of Wills, Agent $1,218.28 T ax Reserve 03/20/07 T ax Reserve $1,000.00 Total $10,718.28 Executor's Fees 01/31/07 James A. Callahan $7,000.00 04/07 James A. Callahan $6,650.00 Total $13,650.00 Attornev's Fees 01/31/07 Crabbs & Crabbs $7,000.00 04/07 Crabbs & Crabbs $6,650.00 Total $13,650.00 Total Fees, Debts and Expenses $55,882.29 RECEIPTS OF INCOME Refunds 06/05/06 Vehicle Registration Fee Refund $36.00 08/29/06 M & T Secutiries $20.00 Maintenance Fee Refund 08/29/06 Lititz Mutual Insurance Company $336.00 Homeowner's Insurance Refund 11/28/06 Erie Insurance Group $245.00 Automobile Insurance Refund Total $637.00 Interest 06/05/06 M & T Bank - 984052378 $0.24 Checking Account 06/05/06 M & T Bank - 015004211336183 $0.77 Savings Account 07/05/06 M & T Bank - 9842594625 $0.75 Estate Checking Account 08/04/06 M & T Bank - 9842594625 $1.59 Estate Checking Account 08/31/06 M & T Bank - 9842594625 $4.25 Estate Checking Account 8 1 0/05/06 M & T Bank - 9842594625 Estate Checking Account 11/03/06 M & T Bank - 9842594625 Estate Checking Account 12/05/06 M & T Bank - 9842594625 Estate Checking Account 01/05/07 M & T Bank - 9842594625 Estate Checking Account 02/05/07 M & T Bank - 9842594625 Estate Checking Account 03/05/07 M & T Bank - 9842594625 Estate Checking Account Total Total Receipts of Income BALANCE FOR DISTRIBUTION Total Receipts of Principal Total Receipts of Income Less Disbursements: Balance for Distribution Less Value of Specific Bequest to James & Martha Callahan $278,535.43 $730.22 $279,265.65 $55,882.29 $223,383.36 $2.880.00 $220,503.36 9 $3.65 $5.00 $19.77 $19.78 $20.40 $17.02 $93.22 $730.22 DISTRIBUTION TO BENEFICIARIES Pursuant to Item Second: I give to my brother and sister-in-law, James Andrew Callahan and Martha Sheaffer Callahan, (or the survivor of them) the following items:... James Andrew Callahan & Martha Sheaffer Callahan Firearms and Troy Built General $2,880.00 Lauren Ann Callahan Moore 38 Spring Garden Estate Carlisle, PA 17013 07/18/06 Less Partial Distribution 08/24/06 Less Partial Distribution 10/31/06 Less Partial Distribution Ryan Patrick Callahan 311 Forge Road Boiling Springs, PA 17007 07/18/06 Less Partial Distribution 08/24/06 Less Partial Distribution 10/31/06 Less Partial Distribution 2000 Dodge Caravan Kristen Erin Callahan 311 Forge Road Boiling Springs, PA 17007 07/18/06 Less Partial Distribution 08/24/06 Less Partial Distribution 10/31/06 Less Partial Distribution Cole Patrick Moore c/o Lauren Ann Callahan Moore 38 Spring Garden Estate Carlisle, PA 17013 10 $55,125.84 $350.00 $86.67 $1,486.67 $53,202.50 $55,125.84 $350.00 $86.67 $1,486.66 $3.400.00 $49,802.51 $55,125.84 $350.00 $86.67 $1.486.66 $53,202.51 $55,125.84 Commonwealth of pennSYlVania} Ch1~ _ sa" coun~Of~lJ(/ . I, James A. Callahan, Executor of the Last Will and Testament of Robert P. Callahan do hereby delcare under oath that I have fully and faithfully discharged the duties of my office; that the foregoing First and Final Account is true and correct and fully discloses all significant transactions occuring during the accounting period; that all known claims against the estate have been paid in full; that, to my knowledge, there are no claims now outstanding against the estate, and that all taxes presently due from the estate have been or will be paid. ~ Date ~/'2-?-/07 . . Subscribed and sworn to by James A. Callahan Before me this ~y of 1Jl auL /3~ V)J;e 91l~~ Notary Public ,2007. COMMONWEALTH OF PENNSYLVANIA Notarial Seal Barbara McMullan, Notary Public Upper Merion T wp.. Montgomery County My Commission Expires Aug. 28, 2007 Member, Pennsylvania Association Of Notaries 11