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HomeMy WebLinkAbout05-16-07 " ... IN THE MATTER OF THE ESTATE OF DORA K. KANARR, DECEASED IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION No. 2006-00433 RECEIPT, RELEASE, REFUNDING AND INDEMNITY AGREEMENT FOR TERMINATION OF THE ESTATE OF DORA K. KANARR. DECEASED THIS AGREEMENT (the "Agreement"), dated as of and intended to be effective on the 30th day of April, 2007, is entered into by and among the hereinafter named persons (collectively, the "parties"), namely Charlotte L. James, in her individual and fiduciary capacities as more particularly described herein, Patricia A. Wech (f/k/a Patricia A. Kanarr), Christine M. Baus (f/k/a Christine M. LeVan), Alyssa M. James, individually and as Custodian under the Pennsylvania Uniform Transfers to Minors Act for Brendon A. James, Richard W. Kanarr, and Jocelyn Lindsay, as Custodian under the Pennsylvania Uniform Transfers to Minors Act for the underage beneficiaries Jerica Ruth Lahr, and Andrew K. LeVan, Jr. All of the r......) above-named natural persons, as beneficiaries, are hereinafter referred to collect~g as the~ "Beneficiaries" ~:;j ;g ;;:.;0 ';~~~G :: (/) ;.^": WIT N E SSE T H: 00 " \3~-n ~ J2 (]1 THE CIRCUMSTANCES leading up to the execution of this Agreement are as follo.ws: 1. Dora K. Kanarr (the "Decedent"), late of Upper Allen Township, Cumberland County, Pennsylvania, died testate on May 16, 2006. William R. Kanarr, husband of the Decedent, predeceased his wife. '" . 2. On May 19,2006, the Register of Wills of Cumberland County, Pennsylvania, issued Letters Testamentary for the Decedent's probate estate (the "Estate") to Charlotte L. James as executor (the "Executor"). 3. On October 26, 1990, Decedent and her late husband, William R. Kanarr, (collectively, "Settlors") established the William and Dora Kanarr Trust, which was amended on August 14,1995 and again on January 22, 1990 (hereinafter, collectively the "Trust"). The Trust was established for the lifetime benefit of the Settlors. The Trustee of the Trust was Wachovia Bank, N.A" successor by merger of Core States Bank, N.A., First Union National Bank, and Hamilton Bank, (hereinafter, collectively, "Wachovia"). 4. By Article SECOND of the Decedent's Last Will and Testament dated May 10, 2002 (the "Will"), she gave the rest, residue and remainder of the Estate to the Trust; therefore, the beneficiaries (under the Trust) are also the residuary legates of the Estate. 5. Section 2.05 of the Trust Agreement granted the second Settlor to die a testamentary power to appoint any accrued or undistributed trust property to herself, to her estate, to her creditors, or to creditors of her estate, by specifically referencing the Trust in accordance therewith. 6. As the second Settlor to die, the Decedent exercised such testamentary power of appointment by Article SEVENTH of the Will, which provides, in relevant part: I hereby exercise to the extent herein provided, the power of appointment granted to me under Article 2.05 of the Trust Agreement between William R. Kanarr and Dora K. Kanarr as Settlors and Hamilton Bank as Trustee, dated October 26, 1990, as amended as follows: (1) The Trustee shall distribute the entire remaining part or all of the trust estate, including any accrued or undistributed income, among the following beneficiaries, or if a beneficiary shall not survive to the - 2 - . distribution date, then to such deceased beneficiary's then-surviving issue (not including Andrew K. LeVan, Sr.), per stirpes: Charlotte L. James (my daughter) .................. ..27% Richard W. Kanarr (my son) ........................... 5% Patti W. Kanarr (my daughter-in-law) ............... 5% Christine M. LeVan (my granddaughter) ............ 9% Alyssa M. James (my granddaughter) ............... .16% AndrewK. LeVan, Jr. (my great-grandson) .........18% Brendon A. James (my great-grandson) .............. .18% J erica Ruth Lahr (daughter of J ocelyn LeV an) ...... 2% 100% 7. By that certain Receipt, Release, Refunding and Indemnity Agreement dated August 31, 2006 (the "Trust Termination Agreement"), Wachovia and the Beneficiaries approved the termination of the Trust and the distribution of all of its assets in accordance with Article SEVENTH of the Will, i.e., to the Beneficiaries directly, through an informal procedure, as set forth therein, in order to avoid the expense and delay involved with a formal adjudication of a First and Final Account of the Trust by the Orphans' Court Division ofthe Court of Common Pleas of Cumberland County, Pennsylvania (the "Court"). 8. Pursuant to the Trust Termination Agreement Wachovia terminated the Trust and distributed the assets of the Trust to the Beneficiaries, in the pro-rata shares set forth above, except that the shares of those Beneficiaries who were indebted to the Estate had all or part of their distributive shares paid to the Estate, toward satisfaction of their indebtedness. 9. By the Trust Termination Agreement all parties also agreed that all future distributions from either the Trust and/or the Estate would be made by the Executor, directly from the Estate. 10. The Executor has prepared a Schedule of Distribution (the "Schedule"), which is attached hereto as Exhibit A, and has also prepared a First and Final Account (the - 3 - "Account"), which is attached hereto as Exhibit B and incorporated herein by this reference. 11. One Beneficiary, Christine M. Baus, has outstanding loan obligations due to the Estate. As set forth on the Schedule, the amounts otherwise distributable from the Estate to her will instead be paid to the Executor in full satisfaction of that Beneficiary's remaining obligations to the Estate, as more particularly set forth in the Account and on the Schedule. 12. Section 4.07 of the Trust Agreement provides trust management and protection until age 25 for any beneficiary under that age and authorizes, inter alia, the Executor to designate a Custodian under the Pennsylvania Uniform Transfers to Minors Act, for any beneficiary who is under age 25. The Executor has appointed Alyssa M. James as such Custodian for Brendon A. James, and Jocelyn Lindsay as such Custodian for Andrew K. LeVan, Jr. and for Jerica R. Lahr, for their distributions hereunder. NOW THEREFORE, in consideration of the foregoing, and intending to be legally bound hereby, the Beneficiaries and the Executor (collectively, the "Parties"), for themselves, their heirs, personal representatives, successors, and assigns, hereby agree as follows, to wit: A. The Parties represent and warrant that they have read and understand this Agreement and confirm that the facts set forth above are true and correct, to the best of their knowledge, information and belief. B. The Beneficiaries acknowledge receipt of a copy of the Schedule, attached hereto as Exhibit A, and also acknowledge receipt of a copy of the Account, attached hereto as Exhibit B. C. The Beneficiaries declare that they have had the opportunity to review the Account and based upon such examination (or upon their decision not to make such an examination), they are satisfied that they have sufficient information to make an informed waiver of their right to a formal accounting with the Court, and do hereby waive the filing and auditing of the same. -4- D. The Beneficiaries hereby accept the Account, examined or not, as if the same had been duly filed with and audited, adjudicated and confirmed absolutely by the Court. E. The Beneficiaries acknowledge that the distributive share or amounts specified on the Schedule is/are made to them in full satisfaction of their entitlements in the Estate and/or in the Trust, whether under the Trust, under the Will, or otherwise. F. The Beneficiaries, severally and not jointly, agree to refund, on demand, all or any part of the aforesaid distributions to them, which have been determined by the Executor, or by the Court, or by any court of competent jurisdiction, to have been improperly made. G. The Beneficiaries absolutely and irrevocably remise, release, quit-claim and forever discharge the Executor, including her successors, of and from any and all actions, payments, accounts, reckonings, liabilities, claims and demands relating in any way to the Trust, the Will and to the Estate. H. The Beneficiaries acknowledge receipt of their distributive shares of the Estate, as shown on the Schedule, in the percentages indicated in Article SEVENTH of the Will, reduced by any outstanding indebtedness owed to the Estate, which satisfactions are hereby confirmed by the Parties to be as set forth on the Schedule. I. The Beneficiaries, severally and not jointly, agree to indemnify and hold harmless the Executor together with her respective attorneys, agents, employees, predecessors, successors and assigns, from and against all claims, losses, liability or damage that may be asserted against the Executor, with respect to the matters set forth in this Agreement. J. Alyssa M. James hereby agrees to serve as Custodian under the Pennsylvania Uniform Transfers to Minors Act for Brendon A. James until he attains the age of twenty-five (25) years and Jocelyn Lindsay agrees to serve as such Custodian for Andrew K. LeVan, Jr. and Jerica R. Lahr until they each attain such age. K. The Parties acknowledge that this Agreement shall be governed by and construed in accordance with the laws of the Commonwealth of Pennsylvania. - 5 - L. The Parties consent to the Court exercising personal jurisdiction over them in any suit or action arising out of the enforcement of this Agreement. IN WITNESS WHEREOF, The Parties have executed the attached Consents to this Agreement on the date first above written. - 6- IN THE MATTER OF THE ESTATE OF DORA K. KANARR, DECEASED IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 2006-00433 CONSENT TO RECEIPT, RELEASE, REFUNDING AND INDEMNITY AGREEMENT FOR TERMINATION OF THE ESTATE OF DORA K. KANARR. DECEASED THE UNDERSIGNED, CHARLOTTE L. JAMES, in the capacities indicated below, hereby consents to the Receipt, Release and Indemnity Agreement For the Termination of the Estate of Dora K. Kanarr, deceased (the "Release"), a copy of which, including Exhibits A and B thereto, has been provided to her. t4<11iitk (. ~/I-~ CHARLOTTE L. JA ES, individually and As Executor ofthe Estate of Dora K Kanarr, Deceased COMMONWEALTH OF VIRGINIA SS. CITY/COUNTY OF VIRGINIA BEACH On this, the :J. -5tw day of Iff/( IL ,2007, before me, the undersigned officer, personally appeared CHARLOTTE L. JAMES, knowri to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same as her free and voluntary act, in the capacities indicated, for the purposes expressed therein. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. / o Public . no(1.~r k3t--'o - 7 - IN THE MATTER OF THE ESTATE OF DORA K. KANARR, DECEASED IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 2006-00433 CONSENT TO RECEIPT, RELEASE, REFUNDING AND INDEMNITY AGREEMENT FOR TERMINATION OF THE ESTATE OF DORA K. KANARR. DECEASED THE UNDERSIGNED, PATRICIA A. WECH, hereby consents to the Receipt, Release and Indemnity Agreement For the Termination of the Estate of Dora K. Kanarr, deceased (the "Release"), a copy of which, including Exhibits A and B thereto, has been provided to her. ~f!) J ~I'~ 0 .U)e~ PATRICIA A. WECH COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND On this, the J3rd day of ~, 2007, before me, the undersigned officer, personally appeared PATRICIA A. WECH, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same as her free and voluntary act for the purposes expressed therein. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. N~lm~ - 8 - COMMONWEALTH OF PENNSYLVANiA Notarial Seal 8everIy K. Morgan, Notary Public Upper Allen Twp., Cumberland County My Commission Expires July 7,2009 Member;' Pennsylvania Association. of. ~laries IN THE MATTER OF THE ESTATE OF DORA K. KANARR, DECEASED IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DMSION NO. 2006-00433 CONSENT TO RECEIPT, RELEASE, REFUNDING AND INDEMNITY AGREEMENT FOR TERMINATION OF THE ESTATE OF DORA 1(. KANARR.. DECEASED THE UNDERSIGNED, CHRISTINE M. BAUS, hereby consents to the Receipt, Release and Indemnity Agreement For the Termination of the Estate of Dora K. Kanarr, deceased (the "Release8), a copy of which, including Exhibits A and B thereto, has been provided to her. . ~~CAA.~ TINE M. BAUS - '- COMMONWEALTII OF soum CAROLINA SS. COUNTY OF DORCHESTER On this, the . l \ ~ day of ~tJ-v\ . 2007, before me, the undersigned officer, \ personally appeared CHRISTINE M. BAUS, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same as her free and voluntazy act for the purposes expressed therein. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. 0~~~6P~ Notary Public -9- IN THE MATTER OF THE ESTATE OF DORA K. KANARR, DECEASED IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 2006-00433 CONSENT TO RECEIPT, RELEASE, REFUNDING AND INDEMNITY AGREEMENT FOR TERMINATION OF THE ESTATE OF DORA K. KANARR. DECEASED THE UNDERSIGNED, ALYSSA M. JAMES, in the capacities indicated below, hereby consents to the Receipt, Release and Indemnity Agreement For the Terminatipn of the Estate of Dora K. Kanarr, deceased (the "Release''), a copy of which, including Exhibits A and B thereto, has been provided to her. m. AL YSS M. JAMES, Indi Custodian Under the Penns vania Uniform Transfers to Minors Act for Brendon A. James, Until Age 25 COMMONWEALTH OF VIRGINIA SS. CITY/COUNTY OF VIRGINIA BEACH On this, the J~ day of ~ii I . 2007, before me, the undersigned officer, personally appeared AL YSSA M. J S, !mown to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and ac!mowledged that she executed the same as her free and vohmtary act, in the capacities indicated, for the purposes expressed therein. IN WITNESS WHEREOF,! have hereunto (1hand and :Cfi~ ~bliC - 10- IN THE MATTER OF THE ESTATE OF DORA K. KANARR, DECEASED IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 2006-00433 CONSENT TO RECEIPT, RELEASE, REFUNDING AND INDEMNITY AGREEMENT FOR TERMINATION OF THE ESTATE OF DORA K. KANARR. DECEASED THE UNDERSIGNED, RICHARD W. KANARR, hereby consents to the Receipt, Release and Indemnity Agreement For the Termination of the Estate of Dora K. Kanarr, deceased (the "Release"), a copy of which, including Exhibits A and B thereto, has been provided to him. ~1d~ RICHARD W. KANARR COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF DAUPHIN : On this, the JI.J day of J" l' d ,2007, before me, the undersigned officer, personally appeared RICHARD W ~wn to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same as his free and voluntary act fix the purposes expressed therein. IN WITNESS WHEREOF, I have hereunto set my hand and r>i!""'.\~''l.~1A NOTARIAl" S'.JtL WEJrI)Y M. BUR~.DER. NDIIIY Nile IJDIO of c..... CUladllld CadY My CcInImilIIIOn EJI*II Jd18 7. 'lfI11 - 11 - IN THE MATTER OF THE ESTATE OF DORA K. KANARR, DECEASED IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 2006-00433 CONSENT TO RECEIPT, RELEASE, REFUNDING AND INDEMNITY AGREEMENT FOR TERMINATION OF THE ESTATE OF DORA K. KANARR. DECEASED THE UNDERSIGNED, JOCELYN LINDSEY, in the capacities indicated below, hereby consents to the Receipt, Release and Indemnity Agreement For the Termination of the Estate of Dora K. Kanarr, deceased (the "Release"), a copy of which, including Exhibits A and B thereto, has been provided to her. ~~~~ JO . L YN ~ DSEY, as Cust ian for Jerica Ruth Lahr and Andrew K. LeVan, Jr., Under the Pennsylvania Uniform Transfers to Minors Act, Until Age 25 COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF DAUPHIN On this, the 0/ r# day of /'10. y ,2007, before me, the undersigned officer, personally appeared JOCELYN LINDSEY, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same as her free and voluntary act, in the capacities indicated, for the purposes expressed therein. IN WITNESS WHEREOF, I have hereunto set my hand and .official seal. ~>M(~ No Public. -. ..... - 12 - COMMONWEALTH OF PENNSYLVANIA Notarial Seal Mona C. ReInhard, Notary Public HaIrax T\\'p.. DauphIn County My CcmnIssion Expires Oct. 4, 2008 Member. Pennsylvania Association Of Notaries Estate of Dora K. Kanarr, deceased Schedule of Distribution Per First and Final Account of Charlotte L. James, Executor Schedule of Distribution % Distribution Charlotte L. James 27% $ 10,864.48 * Andrew K. LeVan Jr. UTMA 18% $ 7,241.77 * Jerica Lahr UTMA 2% $ 809.53 Patricia A. Wech 5% $ 2,018.32 Alyssa M. James 16% $ 6,435.91 ** Brendon A. James UTMA 18% $ 7,241.77 Richard W. Kanarr 5% $ 2,018.32 Sub Total Cash 91% $ 36,630.10 Christi Baus Note Distribution 9% $ 3,267.77 Total Distribution 100% $ 39,897.87 * Distribution will be made to Jocelyn Lindsay as Custodian under the Pennsylvania Uniform Transfers to Minors Act until the beneficiary attains age 25. ** Distribution will be made to Alyssa James as Custodian under the Pennsylvania Uniform Transfers to Minors Act until the Beneficiary attains age 25. Prepared by S.M. Garcia 4/3/07 Exhibit "A" EXHIBIT A SUMMARY OF ACCOUNT Estate of Dora K. Kanarr For Period 5/16/2006 Through 4/6/2007 Fiduciary Acquisition Page Value Principal Receipts 1-2 $ 74,210.81 Net Gain (or Loss) on Sales or Other Dispositions 3 0.00 Other Receipts 0.00 $ 74,210.81 Less Disbursements Administration Expenses (Prin) 4 $ 9,609.38 Fees and Commissions (Prin) 4 19,500.00 Other Expenses (Prin) 4-5 5,532.82 34,642.20 Balance before Distributions $ 39,568.61 Distributions to Beneficiaries 0.00 Principal Balance on Hand 6 $ 39,568.61 For Information: Changes in Investment Holdings 7-8 Income Receipts 9-10 $ 376.90 Less Disbursements Administration Expenses 11 $ 37.64 Fees and Commissions 11 10.00 47.64 Balance before Distributions $ 329.26 Distributions to Beneficiaries 0.00 Income Balance on Hand $ 329.26 Combined Balance on Hand $ 39,897.87 EXHIBIT "B" EXHIBIT B - RECEIPTS OF PRINCIPAL Estate of Dora K. Kanarr As of 4/6/2007 Assets Listed in Inventory (Valued as of date of death) Checking Accounts Wachovia MM Account #1010034681743 $0.05 Accrued Interest Wachovia Checking Account # 10000623199258 $1.70 Accrued Interest Debt Instruments Christi Baus Note #1 Christi Baus Note #2 Alyssa James Note Charlotte James Note Refunds Verizon Telephone Service State Employees' Retirement System Hospice of Pennsylvania PEBTF Health Insurance premium pre-payment Miscellaneous Property Dora K Kanarr Charitable Remainder Annuity Trust 6% TOTAL INVENTORY Page 1 Fiduciary Acquisition Value $ 5,008.55 25,337.87 $ 30,346.42 $ 18,469.73 6,768.75 4,161.67 7,981.42 37,381.57 $ 0.54 293.40 3,500.00 556.97 4,350.91 1,083.36 $ 73,162.26 RECEIPTS OF PRINCIPAL Estate of Dora K. Kanarr As of 4/6/2007 Page 2 Receipts Subsequent to Inventory (Valued when received) 5/30/2006 Christi Baus -Automated Loan payment to checking account 1/26/2007 Christi Baus Note #2 - Interest from 9/1/06-4/6/07 $ 200.00 188.49 64.88 245.87 121.97 66.79 160.55 $ 1,048.55 8/31/2006 Christi Baus Note #1- Interest due to 8/31/06 8/31/2006 Christi Baus Note #2 -Interest due to 8/31/06 12/31/2006 Christi Baus Note #1 - Interest due from 9/1/06-4/6/07 1/26/2007 Alyssa James Note - Interest from 9/1/06 to 1/31/07 1/26/2007 Charlotte James Note- Interest from 9/1/06 to 1/31/07 TOTAL RECEIPTS SUBSEQUENT TO INVENTORY SUMMARY Total Inventory Total Receipts Subsequent To Inventory $ 73,162.26 1,048.55 $ 74,210.81 TOTAL RECEIPTS OF PRINCIPAL . .. GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS Estate of Dora K. Kanarr For Period 5/16/2006 Through 4/6/2007 Gain 1/19/2007 Partial repayment of principal on Christi Baus Note #1 from Kanarr trust distribution Net Proceeds Fiduciary Acquisition Value $ 14,666.06 14,666.06 Net Gain $ 0.00 Page 3 Loss - 4 . - - DISBURSEMENTS OF PRINCIPAL Estate of Dora K. Kanarr For Period 5/16/2006 Through 4/6/2007 Page 4 Administration Expenses (Prin) 5/17/2006 Paid Eckerd Corp Charge processed post-mortem 6/13/2006 Paid Wachovia Bank for bank fees $ 57.73 4,500.00 25.00 15.60 35.00 2,968.00 5/18/2006 Paid Hospice for care of decedent Check cashed post-mortem 5/22/2006 Paid Wachovia Bank for NSF fee 5/26/2006 Paid AT&T long distance service- charge debited post-mortem 6/20/2006 Paid Messiah Village nursing care to 5/14/06 for decedent 8/10/2006 Paid Keefer Wood Allen & Rahal reimbursement for estate administration expenses $383.05 plus $1,425.00 for Register of Wills, Agent, payment on account of PAl to obtain discount 1,808.05 3/30/2007 Keefer Wood Allen & Rahal, LLP reserve for administrative expenses 200.00 $ 9,609.38 Fees and Commissions (Prin) 2/7/2007 Paid Keefer Wood Allen & Rahal, LLP legal fees regarding notes in estate $ 3,541.50 2/7/2007 Paid Keefer Wood Allen & Rahal, LLP legal fees and disbursements regarding estate administration 8,820.95 3/30/2007 Charlotte L. James Reserve for Executor's Fee 5,000.00 3/30/2007 Keefer Wood Allen & Rahal, LLP Reserve for legal fees 2,137.55 19,500.00 Other Expenses (Prin) 5/30/2006 Paid Messiah Village for nursing care of Dora Kanarr $ 4,994.56 4 .. DISBURSEMENTS OF PRINCIPAL Estate of Dora K. Kanarr For Period 5/16/2006 Through 4/6/2007 5/30/2006 Paid West Shore EMS for ambulance services 2/2/2007 Paid Register of Wills, Agent Balance due on PA inheritance tax due for estate of Dora K. Kanarr 2/26/2007 Paid Capital Area Health Associates debt of decedent for 2006 deductible TOTAL DISBURSEMENTS OF PRINCIPAL $ 146.90 305.00 86.36 . .. Page 5 $ 5,532.82 $ 34,642.20 . . 4 . . -. PRINCIPAL BALANCE ON HAND Estate of Dora K. Kanarr As of 4/6/2007 Page 6 Current Carrying Value Value Checking Accounts Wachovia Estate Checking Account # 2000018167852 $20,891.40 $20,891.40 Wachovia Estate Money Market Account #2000018167810 15,417.15 15,417.15 Debt Instruments Christi Baus Note #1 3,589.32 3,589.32 $39,897.87 $39,897.87 Less: Income balance on hand 329.26 329.26 PRINCIPAL BALANCE ON HAND $39,568.61 $39,568.61 . . .. . . .. INFORMATION SCHEDULES Estate of Dora K. Kanarr For Period 5/16/2006 Through 4/6/2007 Page 7 Changes in Investment Holdings Christi Baus Note #1 $ 18,469.73 1/19/2007 Partial repayment of principal on Christi Baus Note #1 from Kanarr trust distribution (14,666.06) 4/6/2007 Partial Payment on Baus Note #1 (214.35) $ 3,589.32 Christi Baus Note #2 $ 6,768.75 4/6/2007 Repayment of Baus Loan #2 (6,768.75) 0.00 Alyssa James Note $ 4,161.67 1/19/2007 Repayment of loan from trust proceeds payable to Alyssa James (4,161.67) 0.00 Charlotte James Note $ 7,981.42 1/19/2007 Repayment of loan from trust proceeds payable to Charlotte James. (7,981.42) 0.00 Christi Baus Note #1- Interest due to 8/31/06 $ 188.49 4/6/2007 Paid Int to Baus Note #1 to 8/31/06 (188.49) 0.00 Christi Baus Note #1 - Interest due from 9/1/06-4/6/07 $ 245.87 4/6/2007 Baus Note #1 Int PAyment (245.87) 0.00 Christi Baus Note #2 - Interest from 9/1/06-4/6/07 $ 121.97 4/6/2007 Baus Note #2 Interest Payment (121.97) 0.00 . ' , 4 . , . INFORMATION SCHEDULES Estate of Dora K. Kanarr For Period 5/16/2006 Through 4/6/2007 Page 8 Alyssa James Note - Interest from 9/1/06 to 1/31/07 $ 66.79 2/9/2007 A. JAmes note interest to 1/31/07 (66.79) $ 0.00 Charlotte James Note- Interest from 9/1/06 to 1/31/07 $ 160.55 2/9/2007 C James note interest to 1/31/07 (160.55) 0.00 Christi Baus Note #2 -Interest due to 8/31/06 $ 64.88 4/6/2007 Paid Interest on Baus Note #2 to 8/31/06 (64.88) 0.00 Verizon Telephone Service $ 0.54 7/12/2006 phone service refund (0.54 ) 0.00 State Employees' Retirement System $ 293.40 7/12/2006 benefits due decedent (293.40) 0.00 Hospice of Pennsylvania $ 3,500.00 7/12/2006 Refund of prepaid room and board for decedent (3,500.00) 0.00 PEBTF Health Insurance premium pre-payment $ 556.97 9/19/2006 refund of pre-paid premium from PEBTF (556.97) 0.00 Dora K Kanarr Charitable Remainder Annuity Trust 6% $ 1,083.36 6/22/2006 Annuity payment due as of DOD (1,083.36) 0.00 ~ J. . . .. . RECEIPTS OF INCOME Estate of Dora K. Kanarr For Period 5/16/2006 Through 4/6/2007 Page 9 Interest Wachovia Estate Checking Account # 2000018167852 10/31/2006 Oct. Int. $ 18.31 Wachovia MM Account #1010034681743 5/19/2006 Final interest paid to account 0.09 Wachovia Checking Account # 10000623199258 6/9/2006 Int on decedent's checking account 0.46 7/12/2006 July Int 0.10 8/08/2006 August Interest 0.08 0.64 Wachovia Estate Money Market Account #2000018167810 5/31/2006 May Interest 8.94 6/30/2006 June Interest 18.71 7/31/2006 July Int 17.30 8/31/2006 August Int 17.92 9/29/2006 Sept. Int 16.78 11/30/2006 Nov Int 16.65 12/29/2006 Dec Int 16.11 1/31/2007 Jan Int 18.35 2/28/2007 February Int 15.55 3/30/2007 March MM Int 15.45 161.76 Alyssa James Note 1/19/2007 Interest to 8/31/06 paid on Alyssa James Note 61.65 , . Charlotte James Note " j, . RECEIPTS OF INCOME Estate of Dora K. Kanarr For Period 5/16/2006 Through 4/6/2007 1/19/2007 Interest to 8/31/06 on Charlotte James Note repayment William & Dora Kanarr Irrev Trust 2/27/2007 Final Income distribution from closed trust Total Interest TOTAL RECEIPTS OF INCOME $ 116.32 18.13 . .a. Page 10 $ $ 376.90 376.90 1':1 " ., .. i ~ V . . Page 11 DISBURSEMENTS OF INCOME Estate of Dora K. Kanarr For Period 5/16/2006 Through 4/6/2007 Administration Expenses 5/22/2006 Paid Paul D. Dalbey, DPM Check #3119 cashed post-mortem $ 37.64 Fees and Commissions 3/9/2007 Bank Service Fee 10.00 TOTAL DISBURSEMENTS OF INCOME $ 47.64