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HomeMy WebLinkAbout05-18-07 . FIRST AND FINAL ACCOUNT OF JAMES A. DUNKLE AND JOHN E. SLIKE, EXECUTORS FOR THE ESTATE OF ARTHUR M. DUNKLE NO. 2005 - 00946 Date of Death: 10-15-05 Date of Executor's Appointment: 10-26-05 Advertisement of Grant of Letters: The Sentinel: Cumberland Law Journal: 11-23-05,11-30-05,12-07-05 12-02-05, 12-09-05, 12-16-05 Accounting for the Period: 10-15-05 through 05-14-07 Purpose of Account: James A. Dunkle and John E. Slike, Esquire, Executors, offer this account to acquaint interested parties with the 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: Thomas E. Flower, Esquire Saidis, Flower & Lindsay 2109 Market Street Camp Hill, PA 17011 (717) 737-3405 o ...,;0 .. .-n ~ - 1 -- C:l -.~,-, r,) f'~) Cl 1 , I SUMMARY OF ACCOUNT PAGES PRINCIPAL: Receipts: $ 965,003.51 3 Total general disbursements of principal: (4,116.56) 960,886.95 4 Family Exemption: (3,500.00) 957,386.95 4 Attorney Fees Paid to Date: (14,692.09) 942,694.86 4 Inheritance Tax: (19,031.02) 923,663.84 4 Net Gains on Sales of Securities: 43,561.97 967,225.81 4 Fees and Commissions to be Disbursed: (41,394.00) 925,831.81 4 Proposed Distribution of Principal: (925,831.81) 0.00 5 INCOME: Receipts: 56,415.98 56,415.98 5-8 Prior Distributions of Income: (25,550.00) 30,865.98 8 Treasury Bill Interest at Maturity: 7.383.60 38,249.58 9 Proposed Distribution of Income: (38,249.58) 0.00 9 COMBINED BALANCE FOR DISTRIBUTION: 964,081.39 9 End Note: Itemized Gains/(Losses): 10 2 ESTATE OF ARTHUR M. DUNKLE FIRST AND FINAL ACCOUNT PRINCIPAL RECEIPTS: 10/15/05 T. Rowe Price, acct. #623873460 Sovereign Bank C/D #2335128142 Morgan Stanley acct. #410 018640 055 Edward Jones acct. #896-11434-1-2 Oppenheimer Pa-Muni fund Stock held by direct registration: (A V)Avaya, 14 shares @ 11.5325 (formerly)AT&T Wireless, 62 shares @ 0 (CMCSA) Comcast, 63 shares @ 27.315 (AGR)Agere Systems, 44 shares @ 9.2725 (T) AT&T, 39 shares @ 22.1625 (SWKS) Skyworks Solutions, 286 shares @ 5.395 (COL) Rockwell lntemat'l., 816 shares @ 47.7075 (PPL) PPL, 1,244 shares @ 30.3675 PSERS, pension 10/05 pro rata balance Edward Jones income check1 of 10/03/05 Edward Jones income check2 of 10/03/05 T. Rowe Price, dividend paid 09/30/05 Total Principal Receipts: PRINCIPAL DISBURSEMENTS: 12/08/05 01/19/06 04/07/06 04/10/06 OS/23/06 08/10/06 09/29/06 PNCBank,~edprintingfue PNC Bank, returned check charge US Treasury, balance 2005 income tax R. Simpson, fees, prep 2005 joint tax returns Pa. Dept of Revenue, 2005 income tax Register of Wills, PA-1500 filing fee Register of Wills, short certificate Register of Wills, additional probate fees Vernie E. Dunkle, reimburse for memorial lunch James A. Dunkle, reimburse for burial & stone $ 49,261.85 75,120.51 219,589.81 497,976.00 37,637.64 161.45 0.00 1,720.85 407.99 864.34 1,542.97 38,929.32 37,777.17 1,136.87 1,449.51 1,243.85 183.38 28.08 31. 00 2,187.00 275.00 119.00 15.00 4.00 200.00 150.00 1,030.00 $ 965,003.51 3 12/14/06 Register of Wills, Short Certificates 02/02/07 Filing fee Supplemental. PA-1500 02/08/07 PNC Bank, check printing fee 04/18/07 PNC charge for returned check, stale dividend FAMILY EXEMPTION: 09114/06 Vernie E. Dunkle INHERITANCE TAX: 01/17/06 OS/23/06 02/02/07 Inheritance tax prepayment Balance of inheritance tax Inheritance tax paid with supplemental return ATTORNEY FEES PAID: 06/29/06 12/14/06 Saidis, Flower & Lindsay Saidis, Flower & Lindsay Total Principal Disbursements: NET GAINS ON SALES OF SECURITIES l,i ITEMS TO BE DISBURSED: ATTORNEY FEES: Saidis, Flower & Lindsay (estimated) 10,000.00 EXECUTORS' COMMISSIONS: J ames A. Dunkle John E. Slike, Esquire 15,697.00 15.697.00 Total Items to be Disbursed: 24.00 15.00 28.48 10.00 3,500.00 18,000.00 829.42 201.60 5,000.00 9,692.09 (41.339.67) 923,663.84 43.561.97 967,225.81 41.394.00 1 See Endnote "i", for itemized table of gains and losses on sale of securities. 925,831.81 4 PROPOSED DISTRIBUTIONS OF PRINCIPAL: PNC BANK, TRUSTEE Grace D. Collins John E. Dunkle Thomas L. Dunkle James A. Dunkle 472,431.42 113,350.10 113,350.10 113,350.1 0 113.350.09 Total Proposed Principal Distribution: INCOME RECEIPTS: 2005 Income received by check: 11/29/05 12/20/05 PNC DIVIDEND ROCKWELL COLLINS MEDCO FIRST ENERGY T ROWE PRICE BOEING ATT ROCKWELL AUTOMATION 2005 Income earned after date of death in brokerage accounts: 2006 Income received by check: 01/09/06 03/23/06 04/01/06 05/01/06 05/31/06 06/30/06 07/01/06 07/31/06 08/01/06 08/31/06 09/05/06 PPL DIVIDEND T ROWE PRICE ATT DIVIDEND ROCKWELL COLLINS DIVIDEND ATTDIVIDEND PPL DIVIDEND ATT DIVIDEND SOVEREIGN BANK C/D INT SOVEREIGN BANK C/D INT PPL SOVEREIGN BANK C/D INT ATT SOVEREIGN BANK C/D INT ROCKWELL COLLINS DIVIDEND (925.831.81) 445.50 97.92 18.85 258.00 183.38 17.00 50.70 183.60 311.00 109.96 9.98 97.92 9.98 342.10 9.98 219.76 219.76 342.10 219.76 9.98 219.76 130.56 925,831.81 00.00 1,254.95 6,625.97 2,252.60 5 2006 Income earned within Morgan Stanley account: 01/17/06 01/31/06 02/15/06 02/27/06 02/28/06 03/01/06 03/10/06 03/23/06 03/31/06 INTEREST 7.96 VAN KAMPEN SEN INC TR-DIV 73.07 MFS GOVT MKTS INC TR SBI-DIV 36.25 V-K PA MUN INC - TAX EXEPMT DIV 351.60 WEST MIFFLIN ASD BOND- TX .EXEMPT.DIV 375.00 INTEREST 1.20 VANKAMPEN SENINC TR-DIV 77.82 MFS GOVT MKTS INC TR SBI-DIV 36.25 V-K PA MUNI INC-TAX EXEMPT DIV 351.00 NORRISTOWN ASD-TX EXEMPT INT 137.50 AM ELEC PWR CO-DIVIDEND 481.00 INTEREST 16.88 VAN KAMP SEN INC TR-DIV 77.82 MFS GOVT MKTS INC TR SBI-DIV 37.50 VAN KAMP P A MUNI INC- TX EXEMPT DIV 332.22 2006 Income earned within Edward Jones account: 01/03/06 1/20/06 01/30/06 02/01/06 02/21/06 02/28/06 03/01/06 03/15/06 03/20/06 04/20/06 04/17/06 04/03/06 05/01/06 OS/22/06 05/30/06 06/01/06 06/20/06 07/03/06 GOLDMAN SACHS HI YLD - DIV 192.84 VAN KAMP HI YD MUN-TX EXEMPT DIV 142.39 PPL - DIVIDEND 311.00 MONEYMKTDIV 659.78 FNMA NOTE - INTEREST 145.83 V AN KAMP H YLD MUN-TX EXEMPT DIV 245.22 GOLDMAN SACHS HI YD-NONQUAL DIV 311.55 MONEY MARKET DIV 944.3 7 FNMA NOTE -INTEREST 145.83 VAN KAMP HI YD MUNI- TX EXEMPT DIV 245.28 GOLDMAN SACHS HI YD-NONQ. DIVIDEND 311.60 BANK OF AMER NOTE-INTEREST 690.00 MONEY MARKET DIV 874.18 MONEYMARKETDIV 1,067.98 HFC NOTE - INTEREST 892.50 GOLDMAN SACHS HI YLD 311.55 VAN KAMP HI YD MUNI - TAX EXEMPT DIV 245.21 FNMANOTE-INTEREST 145.83 VANKAMPHIYDMUN-TAXEXEMPTDIV 245.34 GOLDMAN SACHS HI YD-NONQUAL DIV 283.54 MONEY MKT DIV 873.81 FNMA NOTE-INTEREST 145.83 MONTGY CY PA BOND-INTEREST 252.50 VAN KAMP HI YD MUN-TX EXEMPT DIV 245.22 GOLDMAN SACHS HI YD-NONQUAL DIV 283.39 MONEY MKT DIV 116.90 VAN KAMP HI YD MUNI-TX EXEMPT DIV 245.36 2,393.07 6 _1 GOLDMAN SACHS HI YD -NONQUAL DIV 282.86 07/20/06 MONEY MKT DIV 157.20 07/25/06 FNMA NOTE-INTEREST 77.78 08/01/06 VAN KAMP HI YD MUN- TX EXEMPT DIV 245.22 GOLDMAN SACHS HI YD -NONQUAL DIV 306.53 08/21/06 MONEY MKT DIV 301.54 09/01/06 VAN KAMP HI YD MUN- TX EXEMPT DIV 245.21 GOLDMAN SACHS HI YD -NONQUAL DIV 312.79 09/07/06 US TREASURY BILL, interest on redemption 7,010.80 09/15/06 BANK OF AMERICA NOTE-INTEREST 690.00 09/20/06 MONEY MKT DIV 876.71 21,081.47 Edward Jones 10/01/06 -12/31/06: 10/02/06 VAN KAMP HI YD MUN- TX EXEMPT DIV 245.34 GOLDMAN SACHS HI YD -NONQUAL DIV 315.96 10/16/07 HFC INTERNOTE-INTEREST 892.50 10/20/06 MONEY MKT DIV 2,293.49 11/02/06 V AN KAMP HI YDMUN-TX EXEMPT DIV 245.21 GOLDMAN SACHS HI YD -NONQUAL DIV 317.39 11/20/07 MONEY MKT DIV 2,180.77 12/02/06 VAN KAMP HI YD MUN- TX EXEMPT DIV 245.35 GOLDMAN SACHS HI YD -NONQUAL DIV 318.48 12/29/07 MONEY MKT DIV 3.1 10.01 10,164.50 2007 Income earned within Edward Jones account: 01/02/06 VAN KAMP HI YD MUN- TX EXEMPT DIV 245.22 GOLDMAN SACHS HI YD -NONQUAL DIV 512.64 01/22/07 MONEY MKT DIV 1,667.03 02/01/06 VAN KAMP HI YD MUN-TX EXEMPT DIV 245.22 GOLDMAN SACHS HI YD -NONQUAL DIV 324.30 02/20/07 MONEY MKT DIV 2,208.29 03/01/07 GOLDMAN SACHS HI YD -NONQUAL DIV 303.84 VAN KAMP HI YD MUN- TX EXEMPT DIV 245.28 03/20/07 MONEY MARKET INTEREST 2,148.44 cm INTEREST 134.71 8,034.97 2007 Income received by check: 01/25/07 ROCKWELL COLLINS DIVIDEND 130.56 03/02/07 ROCKWELL COLLINS DIVIDEND 130.56 04/02/07 VAN KAMP HI YD MUN- TX EXEMPT DIV 232.85 GOLDMAN SACHS HI YD -NONQUAL DIV 303.85 7 04/12/07 04/23/07 04/20/07 The following checks presented by Vemie Dunkle: Sov. Bank c/d interest check dated 09/30/06 Sov. Bank c/d interest check dated 10/31/06 Sov. Bank c/d interest check dated 11/30/06 Sov. Bank c/d interest check dated 12/31/06 Sov. Bank c/d interest check dated 01/31/07 Sov. Bank c/d interest check dated 02/28/07 PPL Dividend check dated 10/01/06 PPL Dividend check dated 01/01/07 PPL Dividend check dated 04/01/07 Rockwell Collins Dividend dated 03/05/07 ATT Dividend check dated 11/01/06 ATT Dividend check dated 02/01/07 Comcast Dividend check dated 02/21/07 Edw. Jones, SEC settlement proceeds Edw. Jones, money mkt. dividend Total Income Receipts: INCOME DISBURSEMENTS:2 01/06/06 01/01/06 02/06/06 03/01/06 05/01/06 Morgan Stanley, Fee Edward Jones, Fee Morgan Stanley, Fee Edward Jones, Fee Edward Jones, Fee (5.00) (3.00) (125.00) (3.00) (3.00) Total Income Disbursements: PRIOR DISTRIBUTIONS OF INCOME: Grace D. Collins John E. Dunkle Thomas L. Dunkle James A. Dunkle Vemie E. Dunkle 3,200 3,200 3,200 3,200 12.750 Total prior income distributions: 212.67 219.67 212.67 219.67 219.67 198.49 342.10 342.10 342.1 0 130.56 9.98 10.65 13.79 126.01 1.349.51 4.747.46 56,554.98 (139.00) 56,415.98 (25.550.00) 30,865.98 2 Brokerage commissions and transaction fees not listed in this section are reflected in the schedule of gains/(losses) on sales at endnote "i." 8 ANTICIPATED INCOME: [06/28/07] Treasury Bill Interest at Maturity PROPOSED DISTRIBUTION OF INCOME: Vemie E. Dunkle Grace D. Collins John E. Dunkle Thomas L. Dunkle J ames A. Dunkle Total Proposed Distribution of Income: 19,149.79 4,774.95 4,774.95 4,774.95 4.774.94 7.383.60 RECONCILIATION TO CASH/ASSETS ON HAND [AS OF 04/27/07]: PNC CHECKING - EDWARD JONES ACCT #896-11434-1-2: TREASURY BILL [including income accrued to 4/27/07] MONEY MARKET T -BILL interest, 04/27/07 through 06/28/07 Less Items to be Disbursed from Principal: Combined Balance for Distribution: Total Proposed Distribution of Income: Total Proposed Distribution of Principal: Combined Total Proposed Distribution: SIGNIFICANT TRANSACTION: (38,249.58) (925.831.81) $ 36,798.69 669,701.25 293,676.70 38,249.58 38,249.58 (38.249.58) 00.00 5.298.75 1,005,475.39 (964.081.39) 04/05/07, PURCHASE $ 675,000 T-BILL @ $ 667,616.40, MATURES 06/28/07. (41.394.00) 964,081.39 0.00 9 ---r ENDNOTE: i GAINS/(LOSSES) ON SALE OF SECURITIES: D.O.D. PROCEEDS GAIN/(LOSS) 12/29/05 20,000 Bear Stearns Co Inc Mtn Ser B 19,850.00 19,965.05 115.05 30,000 Select Notes Trust Secs 27,262.50 25,165.81 (2,096.69) 35,000 So Fork Mun Auth PA Hosp 35,969.50 35,142.05 (827.45) 20,000 FNMA Medium Term Note 19,075.00 18,795.05 (279.95) 204 ARVINMERITOR INC 3,004.92 2,875.08 (129.84) 612 BELLSOUTH CORP 15,318.36 16,489.19 1,170.83 600 FIRSTENERGY CORP 28,980.00 29,100.12 120.12 891 PNC BANK CORP 50,083.11 56,666.57 6,583.46 1,244 PPL CORP 37,792.72 36;775.51 (1,017.21) 320 VERIZON COMMUNICATION 9,568.00 9,605.19 37.19 68 BOEING INC 4,590.00 4,819.65 229.65 816 ROCKWELL AUTOMATION INC 43,052.16 47,843.75 4,791.59 816 CONEXANT SYSTEMS INC 1,485.12 1,887.13 402.01 168 LUCENT TECHN 514.08 412.36 (101.72) 03/16/06 1,535 V AN KAMP SEN INC TR 11,796.48 12,209.15 412.67 5,000 DEL RIV AUTH PT AUTH 5,105.50 5,115.16 9.66 5,000 NORRIS TOWN ASD 5,169.20 5,061.73 (107.4 7) 20,000 CARLISLE BORO G 0 20,233.10 20,337.44 104.34 5,000 DOVER SWR AUTH 5,188.03 5,167.52 (20.51) 5,537 VAN KAMP P A MUNI 79,443.90 74,823.12 (4,620.78) 15,000 W. MIFFLIN S D 15,451.88 15,084.75 (367.13) 1,300 AMER ELEC PWR CO 48,135.75 46,100.45 (2,035.30) 1,250 MFS GOVT MKTS INC 8,140.63 7,745.13 (395.50) OS/26/06 T ROWE PRICE 49,261.85 48,888.20 (373.65) 06/05/06 10,000 Montgomery Cy P A fudl Dev 10,277.00 10,000.00 (277.00) 07/17/06 35,000 FNMA Medium Term Note 32,900.00 35,000.00 2,100.00 09/15/06 20,000 Bank of Arner Corp Sub Notes 20,090.00 20,000.00 (90.00) 10/16/06 30,000 Household Fin Corp futemotes 29.055.00 30.000.00 945.00 Subtotal: 4,281.73 05/08/07 14 shares A vaya 161.45 163.64 2.19 63 shares Comcast 1,720.85 1,613.92 (106.93) 44 shares Agere Systems 407.99 0.00 (407.99) 39 shares AT&T 864.34 1,117.75 253.41 286 shares Skyworks Solutions 1,542.97 1,961.38 418.41 816 shares Rockwell futemat'l. 38,929.32 53,261.79 14,332.47 1,244 shares PPL 37.777.17 55.456.56 17.679.39 Subtotal: 32,170.95 10 -I . 05/10/07 6,384.29 Goldman Sachs Fund 4,954 VanKampen Fund 4,932.463 Del Tax Free P A Fund* 49,859.00 53,503.00 37.637.64 52,861.92 55,343.38 39.903.63 3,002.92 1,840.38 2.265.99 7.109.29 Subtotal: Total Net Gains on Sale of Securities: 43,561.97 *(Note: the number of shares held in the Del Tax Free PA Fund increased by 268.567 shares, which were accumulated by automatic reinvestment of dividends, meaning some of this "gain" is actually attributable to (tax exempt) dividend income earned since date of death.) JAMES A. DUNKLE and JOHN E. SLIKE, ESQUIRE, Executors under the Last Will and Testament of ARTHUR M. DUNKLE, deceased, hereby declare under oath that they have fully and faithfully discharged the duties of their office; that the foregoing 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 their knowledge, there are no claims now outstanding against the Estate; and that all taxes presently due from the estate have been paid. 000 E. Slike, I) Executor COMMONWEALTH OF PENNSYLVANIA NotariaJ Seal Sara J. Ensinger. NotaIy PlbIic CarIlsIe Boro. Qmberland County My CommI8sion Expires Oct. 17.2009 Member. Pennsylvania ~xIatlon of Notaries A Subscribed and sworn to by JOHN E. SL>>ESQUIRE b re me t' I'J!!- day of , ,2007. COMMONWEALTH OF PENNSYLVANIA NotarIII Seal SaraJ. EnIinger. NcltaIy Public Carlisle Boro. QJnberIand Counly My CommIIsIon Expires Oct. 17,2009 Member. Pennsylvania Auoclatlon of Notaries 11 !,,; ......., t,i'': :':'l.