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Home My WebLink About06-04-07ESTATE OF JOHN R. DIETZ IN THE COURT OF COMMON PLEAS DECEASED OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ` -'~ ~ > '=--' s _,, ~ NO. 00016 OF 2006 ~~ ,~ --, _,, .. APPROVAL OF ACCOUNT - .-- _; .. RELEASE AND INDEMNIFICATION - , r y c, ~ WHEREAS, John R. Dietz (the "Decedent") died on December 27, 2005, leaving a Will which was duly probated by the Register of Wills of Cumberland County, Pennsylvania on • January 6, 2006; and WHEREAS, the Decedent's Will appoints Robert J. Dietz and Elizabeth Ann Brown as Co-Executors of his Will; and ~ WHEREAS, Letters Testamentary were duly granted to Robert J. Dietz and Elizabeth Ann Brown (the "Executors") on January 6, 2006; and WHEREAS, Decedent was survived by his two children, Robert J. Dietz and • Elizabeth Ann Brown, who are the beneficiaries and parties in interest (the "Beneficiaries"); and WHEREAS, in ITEM THREE of his Will, Decedent devised his interest in the • original Dietz cottage at Crystal Lake, Fell Township, Lackawanna County, Pennsylvania, to his issue, per stirpes; and WHEREAS, Decedent's Will provides for cash bequests as follows: • ITEM FOUR: $50,000 to Mrs. Jean R. McGowan; ITEM FIVE: $25,000 to Holy Spirit Hospital; and • ITEM SIX: $25,000 to the Church of the Good Shepherd -i- • 646688.2 all of which have been paid in full and duly receipted for; and WHEREAS, under ITEM EIGHT of his Will, Decedent bequeathed the balance of ~ his estate to his children, Robert J. Dietz and Elizabeth Ann Brown; and WHEREAS, the Federal Estate Tax and Pennsylvania Inheritance Tax returns have been filed and approved, and administration of the estate is nearly complete, with the exception of ~ filing final fiduciary income tax returns; and WHEREAS, the Beneficiaries desire that the Estate be concluded without the expense and formality of a court accounting; and • WHEREAS, the Executors are willing to consent to such a conclusion of the Estate upon receipt of a proper release and indemnification, which it is the purpose of this Agreement to • provide. NOW, THEREFORE, the undersigned Beneficiaries, for themselves, their heirs, personal representatives and assigns: • (1) State that they have examined the First and Final Account of the administration of Decedent's Estate and the accompanying Statement of Proposed Distribution, • which are attached hereto as Exhibit "A", and approve the transactions and distributions set forth or proposed therein as though they had been confirmed absolutely by the Court having jurisdiction over the Estate. • (2) Waive the filing and auditing of the Account by any Court and agree that any Court having jurisdiction over the Estate may confirm the Account and any Proposed • Distribution. -a- • • • (3) Acknowledge receipt from the Executors of the assets shown as having been distributed to them or proposed to be distributable to them in such Account in full and complete satisfaction of all of their interests in Decedent's Estate; and (4) Do hereby absolutely and irrevocably release, remise, quitclaim and forever discharge the said Executors under Decedent's Will, their heirs and personal representatives, of and from all actions, suits, payments, accounts, reckonings, claims and demands whatsoever relating to the Estate of the said Decedent. (5) Do hereby absolutely and irrevocably release the Executors from filing any Account, Petition for Distribution or other .document with the Court of Common Pleas of Cumberland County, Pennsylvania, or in any other jurisdiction in connection with the Estate of the ~ Decedent. (6) Do hereby agree that if, at any time in the future, the said Executors receive any demand or claim for any amount claimed to be due and owing from them, as Executors, and • approve said demand or claim, they shall, at the request of the said Executors, pay to them the amount of any such demand or claim, or if it has been paid by the said Executors, then reimburse ~ them for the amount paid by them, provided that the amount of such requested payment or reimbursement shall not exceed the total of the assets paid or distributed by said Executors to the undersigned Beneficiaries as set forth in the attached Account and Proposed Schedule of • Distribution. (7) Do hereby agree to indemnify the Executors and hold them harmless to the • extent of the Estate assets received by the undersigned from and against any and all claims, loss, - 3 - • liability or damage (including legal fees and costs) which the Executors may suffer or to which they maybe subjected by reason of the administration of the Estate or the distribution of the assets of the estate without having formal approval of the Court of Common Pleas, Orphans' Court Division, of • Cumberland County, Pennsylvania, or any other court. (8) Do hereby agree that this Agreement may be signed and acknowledged by • the parties hereto in counterparts and a complete set of executed counterparts, containing the signatures of all parties, shall constitute an original and complete instrument. This instrument shall be legally binding on the undersigned and their personal • representatives, heirs and assigns. IN WITNESS WHEREOF, the undersigned have executed this Agreement on the • Z9 ~' day of /j'J,¢ Y , 2007. • Witness • Witness • • - 4 - COMMONWEALTH OF PENNSYLVANIA ~ SS: COUNTY OF Cu..fn ~e.21~,~~. ~ On this, the y 9~ day of / ~'~~ , 2007, before me, a Notary Public, the undersigned officer, personally appeared ROBERT J. DIETZ, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within Agreement and acknowledged that ~ he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. • D ~. (SEAL) Notary Public My Commission Expires: ~/ z~°~ • (SEAL) COMMONWEALTH OF PENNSYLVANIA Notarial Seal East Mary~O. Hoff, Nohary Public My Comma ~, Cumberland County ~ Expires June 2, 2007 Member, Pennsylvania Assoaation Of Notaries - 5 - COMMONWEALTH OF PENNSYLVANIA SS: couNTY OF Cu~til.~a~.~ • On this, the ~ ~~ day of , 2007, before me, a Notary Public, the undersigned officer, personally appeared ELIZABETH ANN BROWN, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within Agreement and • acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. • - - (SEAL) Notary Public ~ My Commission Expires: b /Z! v ~ (SEAL) - 6 - e~llflbd~l~il I'H F PENNSYLVANIA A16teriel 9tral M2ry O. HOff, NOteryPublic East Pennsboro Twp.. Cumberland County My Commission Expires ,lone 2, 2007 lUemht>• n••~~s,,~ ~=~,;a Ass!xzation Of EXHIBIT A IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ~ NO.00016 OF 2006 FIRST AND FINAL ACCOUNTING OF ROBERT J. DIETZ AND ELIZABETH ANN BROWN, CO- EXECUTORS For • ESTATE OF JOHN R. DIETZ, Deceased Date of Death: December 27, 2005 ~ Date of Appointment: January 6, 2006 Date of First Complete Advertisement: January 27, 2006 ~ Accounting for the Period: December 27, 2005 to April 10, 2007 Purpose of Account: Robert J. Dietz and Elizabeth Ann Brown offer this account to acquaint interested parties with the transactions that have occurred. ~ The account also indicates the proposed distribution of the Estate assets. It is important that the account be carefully examined. Requests for additional information, or questions, or objections, can be discussed with: ~ Stanley A. Smith, Esquire Rhoads & Sinon LLP One South Market Square, 12th Floor P.O. Box 1146 Harrisburg, PA 17108-1146 ~ (717) 233-5731 EXHIBIT "A" 646678.1 Estate of John R Dietz Summary of Account ~_ Principal Page Receipts 2 $ 1,526,719.07 Net Loss on Sales or Other Dispositions 7 (3,126.66) $ 1,523,592.41 Less Disbursements: 13 ~ Debts of Decedent $ 37,092.87 Funeral Expenses 16,767.68 Administrative Expenses 24,573.89 Federal & State Taxes 68,000.00 ~ Fees & Commissions 29,5~~ ~~ 175,934.44 Balance Before Distributions $ 1,347,657.97 Less Distributions to Beneficiaries 19 1,115,465.73 • Principal Balance On Hand 23 $ 232,192.24 For Information: Investments Made 24 Unpaid Expenses ~ Unrealized Gains and Losses Income Receipts 33 $ 38,378.47 Net Gain on Sales or Other Dispositions 43 0.00 $ 38,378.47 ~ Less Disbursements: 44 Administrative Expenses $ 0.77 ~ Balance Before Distributions $ n 77 38,377.70 Less Distributions to Beneficiaries 45 ~fi,4R5 f~ Income Balance on Hand 46 $ 1,892.10 For Information: ~ Investments Made Unpaid Expenses Unrealized Gains and Losses Combined Balance on Hand $ 234,084.34 • • Estate of John R Dietz Receipts of Principal Inventory Value Cash and Cash Equivalents 12/27/2005 PNC Bank Checking Acct. #5140079809 $ 28,674.92 Interest to Date of Death 1.79 Merrill Lynch MM Acct. #569-23337 139,457.99 Merrill Lynch Bank USA MM, Acct. #569-23338 33,441.66 • Total Cash and Cash Equivalents $ 201.576.36 No. of Shares Stocks ~ 800 ABBOTT LABS 700 AT&T, INC. 632 HEWLETT PACKARD CO • Dividend at Date of Death 80 HOSPIRA INC 2,000 MORGAN STANLEY EMER MKTS DEBT Dividend at Date of Death 1,200 MUNIVEST FD II INC • Dividend at Date of Death 1,000 MtJNIYIELD QUALITY FD II Dividend at Date of Death ~ 2,666 NUVEEN MUNICIPAL VALUE . FUND, INC. Dividend at Date of Death ~ 600 PFIZER INC COM 3,742 PNC Financial Services Group, Inc. $ 32,604.00 17,279.50 18,245.84 50.56 3,505.60 20,610.00 768.20 19,194.00 110.40 12,495.00 67.00 25,806.88 168.75 14,289.00 238,365.40 • (2) Receipts of Principal (Continued) No. of Inventory Value Shares Stocks 12/27/2005 _ 5,000 RITE AID CORP COM $ 17,525.00 Total Stocks $ 421,085.13 Par Value Bonds, Debentures & T-Bills ~ 15,000 AMBRIDGE BORO PA WTR AUTH WTR REV BDS Mat: 05/01/2006 4.3% $ 15,060.15 Interest to Date of Death 100.33 • 25,000 ARMSTRONG CNTY PA G.O.BDS Mat: 06/01/2009 4.6% 25,737.50 Interest to Date of Death 83.06 ~ 25,000 COCALICO SCH DIST PA LANCASTER G.O. BDS Mat: 02/15/2010 4.625% 25,720.00 Interest to Date of Death 423.96 • 15,000 PLEASANT VY PA SCH DIST G O BDS Mat: 03/1.5/2007 3% Financial Times Interactive Data 14,919.75 ~ Interest to Date of Death 127.50 10,000 US Savings Bond SER EE, issue date 9/1/1992, CUSIP, @105.76 10,576.00 10,000 US Savings Bond SER EE dated ~ 1/1/1993, CUSIP 912540GN5, @103.68 10,368.00 10,000 US Savings Bond SER EE dated 1/1/1993, CUSIP 912540GN5, ~ @103.68 10,368.00 10,000 US Savings Bond SER EE dated 1/1/1993, CUSIP 912540GN5, @103.68 10,368.00 ~ 70,000 WEST SHORE PA AREA HOSP AUTH H REV BDS Mat: 01/01/2017 5.65% Financial Times Interactive Data 72,174.20 ~ (3) C, • • • • • • • C Receipts of Principal (Continued) Par Inventory Value Value Bonds, Debentures & T-Bills 12/27/2005 Interest to Date of Death 1,933.56 Total Bonds, Debentures & T-Bills $ 197,960.01 No. of Shares Mutual Funds 10,639.449 ALLIANCEBERNSTEIN HIGH YIELD CL A SHS $ 62,134.38 3,284.799 ALLIANCEBERSTEIN BD FD CORP BD PTFL 39,319.04 2,227.035 ALLIANCEBERSTEIN BD FD CORP PTF B 26,613.07 4,813.786 EATON VANCE INVT TR PA LTD MUN A 49,389.44 4,411.044 EATON VANCE MUMS TR PA M[JN A 43,625.23 8,014.449 VAN KAMPEN TAX EXEMPT TR HI YLD MUN PT B Mutual Fund 87,437.64 3,952.96 VAN KAMPEN TAX FREE INCOME FD INTR MUN INCMA Mutual Fund 42,138.55 Total Mutual Funds 350,657.35 Tangible Personal Property 2001 Cadillac DeVille Sedan automobile Household and personal articles Total Tangible Personal Property Miscellaneous 1991 EZ Loader Trailer and 18' EBTide boat w/3.0 mercury motor 12,700.00 3,588.00 $ 3,000.00 16.288.00 ~ (4) • • • • • • Receipts of Principal (Continued) Inventory Value Miscellaneous 12/27/2005 6.333% ownership in Centerview Associates Limited Partnership This is aquasi-publicly traded limited partnership. Decedent's ownership was valued per distribution of sale proceeds and expected payment from reserve. Refund, AARP Healthcare Refund, Comcast Refund, Journal Publications Refund, National Geographic Refund, Newsweek Refund, WSJ Refund, Wyoming Wildlife Return of prepaid taxes on sale of residence Total Miscellaneous Real Property • 45% undivided interest in real property M14 Crystal Lake Blvd, Census Tract #1106, situate in Carbondale, Lackawanna County, • PA, more particularly described at Deed Book 1420, page 502 (2 parcels: lot #l, 2, 9 & 13, 17, 18). Erected on this property is a seasonal cottage with limited facilities and • amenities. Condominium situate at 37 Kensington Square, Hampden Township, Cumberland County, more particularly described in Deed • dated August 31, 1994, and recorded in the Cumberland County Recorder of Deeds' Office at Record Book 00111, page 00126, et seq. 48,267.00 313.00 4.41 48.71 28.33 19.45 154.78 30.00 653.70 $ 28,350.00 254,900.00 $ 52.519.38 • (5) • Receipts of Principal (Continued) Inventory Value Real Property 12/27/2005 • Total Real Property $ 283,250.00 Total Inventory $ 1,523.336.23 Receipts Subsequent to Inventory ~ 12/27/2005 Refund, Farmers Insurance, condo and umbrella liability $ 318.37 11/10/2006 PA Department of Revenue, refund • of overpayment of PA Inheritance Tax 3,718.17 Total Receipts Subsequent to Inventory $ 4,036.54 ADJUSTMENTS TO CARRYING VALUE • 12/27/2005 Return of prepaid taxes on sale of residence Value after adjustment • valued at $ 0.00 VALUE PER INVENTORY VALUED AT 653.70 Total ADJUSTMENTS TO CARRYING VALUE $ (653.701 • Total Receipts of Principal $ 1,526,719.07 • • • • (6) .- Estate of Joh n R Dietz Gains and Losses on Sales or Ot her Dispositions of Principal Net Gain Net Loss 12/30/2005 Capital Gain Distribution • VAN KAMPEN TAX FREE INCOME FD INTR MUN INCMA Mutual Fund Net Proceeds $ 31.23 ~ Inventoried at 0.00 $ 31.23 12/30/2005 Capital Gain Distribution VAN KAMPEN TAX FREE INCOME FD INTR MUN INCMA • Mutual Fund Net Proceeds $ 170.77 Inventoried at 0.00 170.77 • 01/31/2006 Collection Refund, Wyoming Wildlife Net Proceeds $ 30.00 Carried at 30.00 • 02/06/2006 Collection Refund, National Geographic Net Proceeds $ 28.33 ~ Carried at 28.33 02/06/2006 Collection Refund, Newsweek Net Proceeds $ 19.45 ~ Carried at 19.45 02/17/2006 Collection Refund, Journal Publications ~ Net Proceeds $ 48.71 Carried at 48.71 • ~7~ • Gains and Losses on Sales or Othe r Dispositions of Principal (Continued) Net Gain Net Loss 02/22/2006 Redemption 10,000 Par • US Savings Bond SER EE, issue date 9/ 1 / 1992, CUSIP, @ 105.76 Net Proceeds $ 10,576.00 Carried at 10,576.00 • 02/22/2006 Redemption 10,000 Par US Savings Bond SER EE dated 1/1/1993, CUSII' 912540GN5, • @103.68 Net Proceeds $ 10,576.00 Inventoried at 10,368.00 $ 208.00 • 02/22/2006 Redemption 10,000 Par US Savings Bond SER EE dated 1/1/1993, CUSIP 912540GN5, @103.68 • Net Proceeds $ 10,576.00 Inventoried at 10,368.00 208.00 02/22/2006 Redemption • 10,000 Par US Savings Bond SER EE dated 1/1/1993, CUSIP 912540GN5, @103.68 Net Proceeds $ 10,576.00 • Inventoried at 10,368.00 208.00 02/28/2006 Collection Refund, AARP Healthcare • Net Proceeds $ 313.00 Carried at 313.00 02/28/2006 Collection Refund; WSJ • Net Proceeds $ 154.78 Carried at 154.78 • (g) • Gains and Losses on Sales or Othe r Dispositions of Principal (Continued) Net Gain 03/27/2006 Collection 6.333% ownership in Centerview • Associates Limited Partnership This is aquasi-publicly traded limited partnership. Decedent's ownership was valued per distribution of sale proceeds and • expected payment from reserve. Net Proceeds $ 47,000.00 Carried at 47,000.00 • 03/28/2006 Collection Refund, Comcast Net Proceeds $ 4.41 Carried at 4.41 • 05/01/2006 Redemption 15,000 Par AMBRIDGE BORO PA WTR AUTH WTR REV BDS Mat: • 05/01/2006 4.3% Inventoried at $ 15,060.15 Net Proceeds 15,000.00 $ • 05/02/2006 Sale 2001 Cadillac DeVille Sedan automobile Net Proceeds $ 12,700.00 Carved at 12,700.00 • 05/24/2006 Sale Condominium situate at 37 Kensington Square, Hampden Township, Cumberland County, • more particularly described in Deed dated August 31, 1994, and recorded in the Cumberland County Recorder of Deeds' Office at Record Book 00111, page 00126, et seq. • Net Proceeds $ 254,900.00 Carved at 254,900.00 • (9) Net Loss 60.15 Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss 07/05/2006 Collection Refund, Farmers Insurance, condo • and umbrella liability Net Proceeds $ 318.37 Carried at 318.37 ~ 08/22/2006 Sale 80 Shares HOSPIlZA INC Inventoried at $ 3,505.60 • Net Proceeds 2,909.35 $ 596.25 08/22/2006 Sale 1,100 Shares MUIVIVEST FD II INC ~ Inventoried at $ 17,600.00 Net Proceeds 17,062.08 537.92 08/22/2006 Sale ~ 100 Shares l~~VEST FD II INC Inventoried at $ 1,594.00 Net Proceeds 1,553.58 40.42 • 08/22/2006 Sale 700 Shares 1~~IUNIYIELD QUALITY FD II Inventoried at $ 8,750.00 ~ Net Proceeds 8,553.03 196.97 08/22/2006 Sale 300 Shares ~ MUNIYIELD QUALITY FD II Inventoried at $ 3,745.00 Net Proceeds 3,679.87 65.13 • ~ (10) • Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss 08/22/2006 Sale 1,600 Shares • NUVEEN MUNICIPAL VALUE FUND, INC. Net Proceeds $ 15,440.87 Inventoried at 9,680.00 $ 5,760.87 • 08/22/2006 Sale 1,066 Shares NUVEEN MUNICIPAL VALUE FUND, INC. • Inventoried at $ 16,126.88 Net Proceeds 10,301.71 $ 5,825.17 09/11/2006 Sale • 10,639.449 Shares ALLIANCEBERNSTEIN HIGH YIELD CL A SHS Inventoried at $ 62,134.38 Net Proceeds 61,384.27 750.11 • 09/11/2006 Sale 5,509.931 Shares ALLIANCEBERSTEIN BD FD • CORD BD PTFL Inventoried at $ 65,932.11 Net Proceeds 64,515.94 1,416.17 • 09/11/2006 Sale 15,000 Par PLEASANT VY PA SCH DIST G O BDS Mat: 03/15/2007 3% Financial Times Interactive Data • Inventoried at $ 14,919.75 Net Proceeds 14,858.00 61.75 • • (11) • Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss 09/11/2006 Sale 3,952.96 Shares • VAN KAMPEN TAX FREE INCOME FD INTR MUN INCMA Mutual Fund Inventoried at $ 42,138.55 • Net Proceeds 41,975.09 $ 163.46 10/20/2006 Sale 0.449 Shares VAN KAMPEN TAX EXEMPT • TR HI YLD MUN PT B Mutual Fund Inventoried at $ 4.90 Net Proceeds 4.87 0.03 • 11/10/2006 Collection PA Department of Revenue, refund of overpayment of PA Inheritance Tax ~ Net Proceeds $ 3,718.17 Carried at 3,718.17 04/10/2007 Collection • Mid Penn Bank Acct. #14000608. Escrow Account established at sale of residence pending filing of death tax returns and payment of tax Net Proceeds $ 10,000.00 ~ Carried at 10,000.00 Total Gains and Losses $ 6,586.87 $ 9,713.53 Net Loss $ 3,126.66 • • • (12) Estate of John R Dietz Disbursements of Principal Date Paid Debts of Decedent 01/03/2006 PNC Checking Account, direct payments, deductions and checks clearing after death • 01/11/2006 PNC Checking Account, direct payments, deductions and checks clearing after death • 01/29/2006 PNC Bank, Bankcard Services Balance due Check Number 1003 • 02/01/2006 Direct payments from decedent's checking account posted after death: AARP .Health Care, 156.00; Hampden ! Township, utility bill, 124.00; PAWC, 35.21 02/16/2006 T-Mobile, final bill • Check Number 1014 02/16/2006 The New York Times, balance due Check Number 1013 02/16/2006 West Shore Country Club, final bill, flowers Check Number 1012 04/13/2006 PA Department of Revenue, 2005 PA income tax due, PA ! 40 Check Number 1023 ~ (13) Amount Paid 13,048.80 5,500.00 3,035.98 315.71 12.38 4.50 715.50 9.00 • Disbursements of Principal (Continued) Date Paid Debts of Decedent • 04/13/2006 US Treasury, 2005 Federal income tax, 1040 Check Number 1024 • 07/21/2006 Drexel University, payment on pledge Check Number 1039 • Total Debts of Decedent Funeral Expenses 01/15/2006 JDK Catering, Inc. Funeral luncheon • Check Number 1001 01/15/2006 West Shore Country Club Balance due, including funeral • reception Check Number 1002 02/06/2006 Myers-Harner Funeral Home, • Inc., funeral and burial services Check Number 1010 Total Funeral Expenses • Administration Expenses 01/19/2006 PNC Bank, estate account checks • 01/30/2006 Hobbie Auctions Appraisal of household and personal articles • Check Number 1005 • (14) Amount Paid 4,451.00 10,000.00 $ 37,092.87 $ 693.56 4,935.12 11,139.00 $ 16,767.68 $ 28.26 375.00 Disbursements of Principal (Continued) Date Paid Administration Expenses ~ 01/30/2006 RSR Appraisers & Analysts, appraisal of condominium Check Number 1006 ~ 02/01/2006 AT&T, service to residence Check Number 1007 02/01/2006 PP&L, service to residence • Check Number 1008 02/06/2006 PNC Bank, checking account charges • 02/06/2006 Verizon, service to residence Check Number 1009 • 02/16/2006 PAWC, service to residence Check Number 1011 ~ 02/16/2006 PAWC, service to residence Check Number 1018 03/01/2006 AT&T, service to residence • Check Number 1016 03/01/2006 PP&L, service to residence ~ Check Number 1015 03/03/2006 Merrill Lynch, CMA fee ~ 03/10/2006 Verizon, service to residence Check Number 1017 ~ (15) Amount Paid $ 350.00 72.47 288.97 80.23 54.68 20.73 15.42 11.74 182.56 125.00 27.34 • Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses • 03/26/2006 PP&L, service to residence $ 225.30 Check Number 1019 03/30/2046 PNC Bank, safe deposit box 105.00 • rental Check Number 1020 04/11/2006 Marie Huber, tax collector, 538.47 • Hampden Township Check Number 1021 04/11/2006 PAWC, service to residence 13.43 • Check Number 0122 04/25/2006 Hampden Township, 124.00 sewer/trash • Check Number 1025 04/30/2006 PP&L, service to residence 139.50 • Check Number 1027 04/30/2006 Verizon, service to residence 11.20 Check Number 1026 • 05/01/2006 KSCA (condo fee) 207.63 Check Number 1028 • 05/02/2006 AT&T, service to residence 16.41 Check Number 1029 05/08/2006 PAWC, service to residence 13.07 • Check Number 1031 • (16) • Disbursements of Principal (Continued) Date Paid Administration Expenses • 05/08/2006 R. Wm. Wire Associates, PC, preparation of decedent's final income tax returns Check Number 1030 • 05/11/2006 PNC Bank, estate account checks • 05/23/2006 PP&L, service to residence Check Number 1032 05/26/2006 Seller's settlement charges on • sale of residence 05/29/2006 PP&L, service to residence • Check Number 1033 06/11/2006 PAWC, service to residence Check Number 1034 • 07/11/2006 Farmers New Century Insurance, final auto insurance payment • Check Number 1038 04/07/2007 RESERVE: Rhoads &Sinon LLP, reserve for preparation and filing of fiduciary income • tax returns 04/08/2007 RESERVE: Rhoads &Sinon LLP, reimbursement for ~ out-of-pocket expenses Total Administration Expenses Amount Paid 785.00 28.26 95.79 17,759.30 72.54 13.07 49.86 500.00 2,243.66 $ 24,573.89 • (17) • Disbursements of Principal (Continued) Date Paid Federal and State Taxes • 03/15/2006 Register of Wills, Agent Payment on account of PA Inheritance Tax Check Number 126 • Total Federal and State Taxes Fees and Commissions 11/28/2006 Rhoads & Sinon LLP Attorneys' fees • Check Number 1041 Total Fees and Commissions • Total Disbursements of Principal • • • • • Amount Paid $ 68,000.00 $ 68,000.00 $ 29,500.00 $ 29,500.00 $ 175,934.44 • (18) • Estate of John R Dietz Distributions of Principal to Beneficiaries Distribution Value • Pursuant to "Item Eight" Under the Will, the following distributions were made to: Elizabeth Ann Brown 08/22/2006 1991 EZ Loader Trailer and 18' • EBTide boat w/3.0 mercury motor 08/22/2006 Household and personal articles • 10/17/2006 400 Shares ABBOTT LABS 10/17/2006 12,500 Par ARMSTRONG CNTY PA • G.O.BDS Mat: 06/01/2009 4.6% 10/17/2006 350 Shares AT&T, INC. • 10/17/2006 12,500 Paz COCALICO SCH DIST PA LANCASTER G.O. BDS Mat: 02/15/2010 4.625% • 10/17/2006 2,406 Shares EATON VANCE INVT TR PA LTD MUN A 10/17/2006 2,205 Shares • EATON VANCE MUMS TR PA MUN A 10/17/2006 316 Shares HEWLETT PACKARD CO • 10/17/2006 Cash 10/17/2006 300 Shares PFIZER INC COM • 10/17/2006 1,871 Shazes PNC Financial Services Group, Inc. $ 1,500.00 1,794.00 16,302.00 12,868.75 8,639.75 12,860.00 24,661.50 21,807.34 9,122.92 182,939.94 7,144.50 119,182.70 • (19) • Distributions of Principal to Beneficiaries (Continued) Distribution Value Pursuant to "Item Eight" Under the Will, the following distributions • were made to: Elizabeth Ann Brown 10/17/2006 2,500 Shares RITE AID CORP COM • 10/17/2006 4,007 Shares VAN KAMPEN TAX EXEMPT TR HI YLD MUN PT B Mutual Fund • 10/17/2006 35,000 Par WEST SHORE PA AREA HOSP AUTH H REV BDS Mat: 01/01/2017 5.65% Financial Times Interactive Data • 11/14/2006 1.786 Shares EATON VANCE INVT TR PA LTD MUN A • Robert J. Dietz 08/22/2006 1991 EZ Loader Trailer and 18' EBTide boat w/3.0 mercury motor • 08/22/2006 Household and personal articles 10/17/2006 400 Shares ABBOTT LABS • 10/17/2006 12,500 Par ARMSTRONG CNTY PA G.O.BDS Mat: 06/01/2009 4.6% ~ 10/17/2006 350 Shares AT&T, INC. 10/17/2006 12,500 Par COCALICO SCH DIST PA ~ LANCASTER G.O. BDS Mat: 02/15/2010 4.625% $ 8,762.50 43,716.37 36,087.10 66.44 $ 1,500.00 1,794.00 16,302.00 12,868.75 8,639.75 12,860.00 507,455.81 • (20) • Distributions of Principal to Beneficiaries (Continued) Distribution Value Pursuant to "Item Eight" Under the Will, the followi ng distributions • were made to: Robert J. Dietz 10/17/2006 2,406 Shares EATON VANCE INVT TR PA LTD • MUN A 10/17/2006 2,205 Shares EATON VANCE MUMS TR PA MUN A • 10/17/2006 316 Shares HEWLETT PACKARD CO 10/17/2006 Cash • 10/17/2006 2,000 Shares MORGAN STANLEY EMER MKTS DEBT • 10/17/2006 300 Shares PFIZER INC COM 10/17/2006 1,871 Shares PNC Financial Services Group, Inc. • 10/17/2006 2,500 Shares RITE AID CORP COM ~ 10/17/2006 4,007 Shares VAN KAMPEN TAX EXEMPT TR HI YLD MUN PT B Mutual Fund 10/17/2006 35,000 Par WEST SHORE PA AREA HOSP • AUTH H REV BDS Mat: 01/01/2017 5.65% Financial Times Interactive Data 11/14/2006 1.044 Shares ~ EATON VANCE MUMS TR PA MUN A $ 24,661.50 21,807.56 9,122.92 162,939.94 20,610.00 7,144.50 119,182.70 8,762.50 43,716.37 36,087.10 10.33 $ 508,009.92 • (21) • Distributions of Principal to Beneficiaries (Continued) Distribution Value Pursuant to "Item Five" Under the Will, the following distribution was • made to: Holy Spirit Hospital 07/11/2006 Cash $ 25,000.00 • $ Pursuant to "Item Four" Under the Will, the following distribution was made to: Jean R. McGowan • 07/11/2006 Cash $ 50,000.00 Pursuant to "Item Six" Under the • Will, the following distribution was made to: Good Shepherd Catholic Church 07/11/2006 Cash $ 25,000.00 • Total Distributions of Principal to Beneficiaries Total Distributions of Principal • • • • • (22) 25,000.00 50,000.00 $ 25,000.00 $ 1,115,465.73 $ 1,115,465.73 • Estate of John R Dietz Principal Balance On Hand Inventory Value • i • • • • i • Cash and Cash Equivalents PNC Bank, Estate Checking Acct. #50-0461-9989 $ Total Cash and Cash Equivalents Miscellaneous 6.333% ownership in Centerview Associates Limited Partnership This is aquasi-publicly traded limited partnership. Decedent's ownership was valued per distribution of sale proceeds and expected payment from reserve. $ Total Miscellaneous Real Property 45% undivided interest in real property M14 Crystal Lake Blvd, Census Tract #1106, situate in Carbondale, Lackawanna County, PA, more particularly described at Deed Book 1420, page 502 (2 parcels: lot #1, 2, 9 & 13, 17, 18). Erected on this property is a seasonal cottage with limited facilities and amenities. $ Total Real Property Total Balance on Hand 202,575.24 1,267.00 28,350.00 $ 202.575.24 $ 1,267.00 $ 28.350.00 $ 232.192.24 • (23) Estate of John R Dietz Information Schedules -Principal Inventory ~ Value Exchanges and Stock Distributions 45% undivided interest in real property M14 Crystal Lake Blvd, Census Tract #1106, situate in Carbondale, Lackawanna County, PA, more particularly described at Deed Book 1420, page 502 (2 parcels: lot #1, 2, 9 ~ & 13, 17, 18). Erected on this property is a seasonal cottage with limited facilities and amenities. 12/27/2005 Received $ 28,350.00 Valued per attached appraisal. ~ On Hand $ 28,350.00 ABBOTT LABS 12/27/2005 800 Shs. Received 32,604.00 ~ 10/17/2006 (400) Shs. Distribution (16,302.00) To Elizabeth Ann Brown 10/17/2006 (400) Shs. Distribution (16,302.00) To Robert J. Dietz • ALLIANCEBERNST EIN HIGH YIELD CL A SHS 12/27/2005 10,639.449 Shs. Received 62,134.38 09/11/2006 (10,639.449) Shs. Sold (62,134.38) ~ ALLIANCEBERSTE IN BD FD CORP BD PTFL 12/27/2005 3,284.799 Shs. Received 39,319.04 04/03/2006 2,225.132 Shs. Received via exchange 26,613.07 from ~ ALLIANCEBERSTEIN BD FD CORP PTF B 09/11/2006 (5,509.931) Shs. Sold (65,932.11) ~ ALLIANCEBERSTEIN BD FD CORP PTF B 12/27/2005 2,227.035 Shs. Received 26,613.07 04/03/2006 (2,227.035) Shs. Exchanged (26,613.07) for ALLIANCEBERSTE]N BD FD CORP BD PTFL • AMBRIDGE BORO PA WTR AUTH WTR REV BDS Mat: 05/01/2006 4.3 12/27/2005 15,000 Par Received 15,060.15 ~ (24) • Information Schedules -Principal (Continued) Inventory Value Exchanges and Stock Distributions • AMBRIDGE BORO PA WTR AUTH WTR REV BDS Mat: 05/01/2006 4.3 05/01/2006 (15,000) Par Redeemed $ (15,060.15) • ARMSTRONG CNTY PA G.O.BDS Mat: 06/01/2009 4.6% 12/27/2005 25,000 Par Received 25,737.50 10/17/2006 (12,500) Par Distribution (12,868.75) To Elizabeth Ann Brown • 10/17/2006 (12,500) Par Distribution (12,868.75) To Robert J. Dietz AT&T, INC. • 12/27/2005 700 Shs. Received 17,279.50 10/17/2006 (350) Shs. Distribution (8,639.75) To Elizabeth Ann Brown 10/17/2006 (350) Shs. Distribution (8,639.75) • To Robert J. Dietz 2001 Cadillac DeVille Sedan automobile 12/27/2005 Received 12,700.00 • Valued per sale price 05/02/2006 Sold (12,700.00) Barclay Huntington Limited Partnership This is aquasi-publicly traded partnership. The Executors have no • information on the partnership other than the fact that it is inactive and deemed to be worthless. This information was provided by the managing partner, Stanford Management Group. 12/27/2005 Received 0.00 • 1991 EZ Loader Trailer and 18' EBTide boat w/3.0 mercury motor 12/27/2005 Received 3,000.00 08/22/2006 Distribution (1,500.00) To Elizabeth Ann Brown • 08/22/2006 Distribution (1,500.00) To Robert J. Dietz • (25) Information Schedules -Principal (Continued) Inventory Value Exchanges and Stock Distributions • 6.333% ownership in Centerview Associates Li mited Partnership This is aquasi-publicly traded limited partnership. Decedent's ownership was valued per distribution of sale proceeds and expected payment from reserve. ~ 12/27/2005 Received $ 48,267.00 (See attached letter) 03/27/2006 Collected (47,000.00) On Hand $ 1,267.00 ~ COCALICO SCH DIST PA LANCASTER G.O. BDS Mat: 02/15/2010 4.625% 12/27/2005 25,000 Par Received 25,720.00 10/17/2006 (12,500) Par Distribution (12,860.00) ~ To Elizabeth Ann Brown 10/17/2006 (12,500) Par Distribution (12,860.00) To Robert J. Dietz ~ EATON VANCE INVT TR PA LTD MUN A 12/27/2005 4,813.786 Shs. Received 49,389.44 10/17/2006 (2,406) Shs. Distribution (24,661.50) To Elizabeth Ann Brown ~ 10/17/2006 (2,406) Shs. Distribution (24,661.50) To Robert J. Dietz 11/14/2006 (1.786) Shs. Distribution (66.44) To Elizabeth Ann Brown ~ EATON VANCE MUNS TR PA MUN A 12/27/2005 4,411.044 Shs. Received 43,625.23 10/17/2006 (2,205) Shs. Distribution (21,807.34) To Elizabeth Ann Brown ~ 10/17/2006 (2,205) Shs. Distribution (21,807.56) To Robert J. Dietz 11/14/2006 (1.044) Shs. Distribution (10.33) To Robert J. Dietz ~ (26) • Information Schedules -Principal (Continued) Inventory Value Exchanges and Stock Distributions • Gift Annuity Agreement with the Catholic Diocese dated 01/10/1990, original value $50,058.33. Decedent was the sole annuitant under this agreement. No benefit was payable at decedent's death to decedent's estate or to any other beneficiary. • 12/27/2005 Received HEWLETT PACKARD CO 12/27/2005 632 Shs. Received • 10/17/2006 (316) Shs. Distribution To Elizabeth Ann Brown 10/17/2006 (316) Shs. Distribution To Robert J. Dietz • HOSPIRA INC 12/27/2005 80 Shs. Received 08/22/2006 (80) Shs. Sold ~ Connecticut General Life Insurance Company Policy #766288 on the life of decedent. Death Benefit: 23,616.55. Owner: Gannett Fleming Investment Corp. Beneficiary: Gannett Fleming Investment Corp. • Not includible in decedent's estate because he possessed no incidents of ownership at his death. 12/27/2005 Received New York Life Insurance Company Policy #26288616 on the life of • decedent. Death Benefit: $43,191.37. Owner: Gannett Fleming Investment Corp. Beneficiary: Gannett Fleming Investment Corp. Not includible in decedent's estate because he possessed no incidents of • ownership at his death. 12/27/2005 Received MORGAN STANLEY EMER MKTS DEBT • 12/27/2005 2,000 Shs. Received 10/17/2006 (2,000) Shs. Distribution To Robert J. Dietz $ 0.00 18,245.84 (9,122.92) (9,122.92) 3,505.60 (3,505.60) 0.00 0.00 20,610.00 (20,610.00) • (27) • Information Schedules -Principal (Continued) Inventory Value Exchanges and Stock Distributions ~ MUNIVEST FD II INC 12/27/2005 1,200 Shs. Received 08/22/2006 (1,100) Shs. Sold • 100 Shs. On Hand 08/22/2006 (100) Shs. Sold MUNIYIELD QUALITY FD II • 12/27/2005 1,000 Shs. Received 08/22/2006 (700) Shs. Sold 300 Shs. On Hand 08/22/2006 (300) Shs. Sold • NUVEEN MUNICIPAL VALUE FUND, INC. 12/27/2005 2,666 Shs. Received 08/22/2006 (1,600) Shs. Sold • 1,066 Shs. On Hand 08/22/2006 (1,066) Shs. Sold PFIZER INC COM • 12/27/2005 600 Shs. Received 10/17/2006 (300) Shs. Distribution To Elizabeth Ann Brown 10/17/2006 (300) Shs. Distribution To Robert J. Dietz • PLEASANT VY PA SCH DIST G O BDS Mat: 03/15/2007 3% Financial Times Interactive Data 12/27/2005 15,000 Par Received • 09/11/2006 (15,000) Par Sold PNC Financial Services Group, Inc. 12/27/2005 3,742 Shs. Received • ~ 19,194.00 (17,600.00) ~ 1,594.00 (1,594.00) 12,495.00 (8,750.00) $ 3,745.00 (3,745.00) 25,806.88 (9,680.00) $ 16,126.88 (16,126.88) 14,289.00 (7,144.50) (7,144.50) 14,919.75 (14,919.75) 238,365.40 • (28) Information Schedules -Principal (Continued) Inventory Value Exchanges and Stock Distributions ~ PNC Financial Services Group, Inc. 10/17/2006 (1,871) Shs. Distribution To Elizabeth Ann Brown 10/17/2006 (1,871) Shs. Distribution ~ To Robert J. Dietz US Savings Bond, Series EE, titled in the name of decedent, Payable On Death to decedent's daughter, Elizabeth Ann B rown. ~ 12/27/2005 10,000 Par Received 10,000 Par On Hand Refund, AARP Healthcare ~ 12/27/2005 Received 02/28/2006 Collected Refund, Comcast 12/27/2005 Received ~ 03/28/2006 Collected Refund, Farmers Insurance, condo and umbrella liability 12/27/2005 Received ~ 07/05/2006 Collected Refund, Journal Publications 12/27/2005 Received • 02/17/2006 Collected Refund, National Geographic 12/27/2005 Received ~ 02/06/2006 Collected Refund, Newsweek 12/27/2005 Received ~ 02/06/2006 Collected $ (119,182.70) (119,182.70) 10,576.00 $ 10,576.00 313.00 (313.00) 4.41 (4.41) 318.37 (318.37) 48.71 (48.71) 28.33 (28.33) 19.45 (19.45) ~ (29) • Information Schedules -Principal (Continued) Inventory Value Exchanges and Stock Distributions • PA Department of Revenue, refund of overpayment of PA Inheritance Tax 11/10/2006 Received 11/10/2006 Collected • Refund, WSJ 12/27/2005 Received 02/28/2006 Collected • Refund, Wyoming Wildlife 12/27/2005 Received 01/31/2006 Collected • .Condominium situate at 37 Kensington Square, Hampden Township, Cumberland County, more particularly described in Deed dated August 31, 1994, and recorded in the Cumberland County Recorder of Deeds' Office at Record Book 00111, page 00126, et seq. 12/27/2005 Received • Valued per sale price, see attached Settlement Sheet 05/24/2006 Sold Return of prepaid taxes on sale of residence • 12/27/2005 Received 12/27/2005 Adjusted RITE AID CORP COM • 12/27/2005 5,000 Shs. Received 10/17/2006 (2,500) Shs. Distribution To Elizabeth Ann Brown 10/17/2006 (2,500) Shs. Distribution • To Robert J. Dietz Household and personal articles 12/27/2005 Received ~ Valued per attached appraisal ~ 3,718.17 (3,718.17) 154.78 (154.78) 30.00 (30.00) 254,900.00 (254,900.00) 653.70 (653.70) 17,525.00 (8,762.50) (8,762.50) 3,588.00 • (30) Information Schedules -Principal (Continued) Inventory Value Exchanges and Stock Distributions r Household and personal articles 08/22/2006 Distribution To Elizabeth Ann Brown 08/22/2006 Distribution ~ To Robert J. Dietz US Savings Bond SER EE, issue date 9/1/1992, CUSIP, @105.76 12/27/2005 10,000 Par Received ~ 02/22/2006 (10,000) Par Redeemed US Savings Bond SER EE dated 1/1/1993, CUSIP 912540GN5, ~a,103.68 12/27/2005 10,000 Par Received ~ 02/22/2006 (10,000) Par Redeemed US Savings Bond SER EE dated 1/1/1993, CUS IP 912540GN5, a~,103.68 12/27/2005 10,000 Par Received ~ 02/22/2006 (10,000) Par Redeemed US Savings Bond SER EE dated 1/1/1993, CUS IP 912540GN5, (x,103.68 12/27/2005 10,000 Par Received ~ 02/22/2006 (10,000) Par Redeemed VAN KAMPEN TAX EXEMPT TR HI YLD MUN PT B Mutual Fund 12/27/2005 8,014.449 Shs. Received • 10/17/2006 (4,007) Shs. Distribution To Elizabeth Ann Brown 10/17/2006 (4,007) Shs. Distribution To Robert J. Dietz 10/20/2006 (0.449) Shs. Sold • VAN KAMPEN TAX FREE INCOME FD INTR MUN INCMA Mutual Fund 12/27/2005 3,952.96 Shs. Received ~ 12/30/2005 Cap. gaan dist. 12/30/2005 Cap. gain dist. 3,952.96 Shs. On Hand $ (1,794.00) (1,794.00) 10,576.00 (10,576.00) 10,368.00 (10,368.00) 10,368.00 (10,368.00) 10,368.00 (10,368.00) 87,437.64 (43,716.37) (43,716.37) (4.90) 42,138.55 0.00 0.00 $ 42,138.55 ~ (31) Information Schedules -Principal (Continued) Inventory Value Exchanges and Stock Distributions • VAN KAMPEN TAX FREE INCOME FD INTR MUN INCMA Mutual Fund 09/11/2006 (3,952.96) Shs. Sold $ (42,138.55) r WEST SHORE PA AREA HOSP AUTH H RE V BDS Mat: 01/01/2017 5.65% Financial Times Interactive Data 12/27/2005 70,000 Par Received 72,174.20 10/17/2006 (35,000) Par Distribution (36,087.10) ~ To Elizabeth Ann Brown 10/17/2006 (35,000) Par Distribution (36,087.10) To Robert J. Dietz • • • • • • ~ (32) Estate of John R Dietz Receipts of Income Income Collected ~ ABBOTT LAB S 02/01/2006 Dividend on 800 Shares 05/15/2006 Dividend on 800 Shares 08/15/2006 Dividend on 800 Shares ~ 11/15/2006 Dividend on 800 Shares ALLIANCEBE RNSTEIN HIGH YIELD CL A SHS • 12/30/2005 Dividend on 10,639.449 Shares 01/23/2006 Dividend on 10,639.449 Shares + 02/21/2006 Dividend on 10,639.449 Shares 02/21/2006 Dividend on 10,639.449 Shares ~ 03/21/2006 Dividend on 10,639.449 Shares 04/21/2006 Dividend on 10,639.449 Shares ~ 05/22/2006 Dividend on 10,639.449 Shares 06/21/2006 Dividend on 10,639.449 Shares ~ 07/21/2006 Dividend on 10,639.449 Shares 08/21/2006 Dividend on 10,639.449 Shares ~ 09/21/2006 Dividend on 10,639.449 Shares ALLIANCEBERSTEIN BD FD CORD ~ BD PTFL 12/30/2005 Dividend on 3,284.799 Shares 01/23/2006 Dividend on 3,284.799 Shares 220.00 236.00 236.00 236.00 132.36 261.95 227.45 135.77 366.83 399.12 408.41 350.93 333.80 347.17 238.33 $ 50.73 109.60 (33) 928.00 3,202.12 • • • • • • • Receipts of Income (Continued) ALLIANCEBE RSTEIN BD FD CORP BD PTFL 02/21/2006 Dividend on 3,284.799 Shares $ 02/21/2006 Dividend on 3,284.799 Shares 03/21/2006 Dividend on 3,284.799 Shares 04/21/2006 Dividend on 5,509.931 Shares 05/22/2006 Dividend on 5,509.931 Shares 06/21/2006 Dividend on 5,509.931 Shares 07/24/2006 Dividend on 5,509.931 Shares 08/24/2006 Dividend on 5,509.931 Shares 09/21/2006 Dividend on 5,509.931 Shares ALLIANCEBERSTEIN BD FD CORP PTF B 12/30/2005 Dividend on 2,227.035 Shares $ 01/23/2006 Dividend on 2,227.035 Shares 02/21/2006 Dividend on 2,227.035 Shares 02/21/2006 Dividend on 2,227.035 Shares 03/21/2006 Dividend on 2,227.035 Shares 04/03/2006 Dividend on 2,227.035 Shares AMBRIDGE BORO PA WTR AUTH WTR REV BDS Mat: 05/01/2006 4.3% 05/01/2006 Interest on 15,000 Par $ Less accrued portion 109.57 53.82 181.23 215.92 280.49 309.73 265.72 278.92 217.98 $ 2,073.71 28.63 62.69 66.20 30.71 108.37 38.97 322.50 (100.33) ARMSTRONG CNTY PA ~ G.O.BDS Mat: 06/01/2009 4.6% 06/01/2006 Interest on 25,000 Par Less accrued portion • 575.00 (83.06) ~ (34) 335.57 222.17 491.94 • AT&T, INC. • 02/01/2006 Dividend on 700 Shares 05/01/2006 Dividend on 700 Shares 08/01/2006 Dividend on 700 Shares 11 /01 /2006 Dividend on 700 Shares • COCALICO SCH DIST PA LANCASTER G.O. BDS Mat: 02/15/2010 4.625% • 02/15/2006 Interest on 25,000 Par Less accrued portion 08/16/2006 Interest on 25,000 Par • PNC Bank Checking Acct. #5140079809 O1 /06/2006 Interest • Less accrued portion 02/06/2006 Interest EATON VANCE INVT TR PA LTD • MUN A 01/18/2006 Dividend on 4,813.786 Shazes 02/01/2006 Dividend on 4,813.786 Shares • 02/16/2006 Dividend on 4,813.786 Shares 02/27/2006 Dividend on 4,813.786 Shazes 03/16/2006 Dividend on 4,813.786 Shazes 04/18/2006 Dividend on 4,813.786 Shares • 05/16/2006 Dividend on 4,813.786 Shares 06/16/2006 Dividend on 4,813.786 Shares 07/18/2006 Dividend on 4,813.786 Shazes • 08/16/2006 Dividend on 4,813.786 Shazes 09/18/2006 Dividend on 4,813.786 Shares 10/17/2006 Dividend on 4,813.786 Shazes Receipts of Income (Continued) 232.75 232.75 232.75 232.75 578.13 (423.96) 578.13 2.36 (1.79) 0.20 174.09 172.33 84.42 68.57 147.71 174.09 145.13 160.68 165.86 150.31 171.04 160.68 931.00 732.30 0.77 ~ (35) • Receipts of Income (Continued) EATON VANCE INVT TR PA LTD MUN A • 11/01/2006 Dividend on 1.786 Shares $ 0.04 EATON VANC E MUNS TR PA MUN A 12/30/2005 Dividend on 4,411.044 Shares $ 172.33 • 03/01/2006 Dividend on 4,411.044 Shares 11.12 03/01/2006 Dividend on 4,411.044 Shares 144.54 04/03/2006 Dividend on 4,411.044 Shares 172.33 • 05/01/2006 Dividend on 4,411.044 Shares 164.24 06/01/2006 Dividend on 4,411.044 Shares 169.71 07/01/2006 Dividend on 4,411.044 Shares 164.24 08/01/2006 Dividend on 4,411.044 Shares 169.71 • 09/01/2006 Dividend on 4,411.044 Shares 169.71 10/31/2006 Dividend on 4,411.044 Shares 164.24 11/01/2006 Dividend 87.61 • Mid Penn Bank Acct. #14000608. Escrow Account established at sale of residence pending filing of death tax returns and • payment of tax 06/15/2006 Interest $ 23.53 07/14/2006 Interest 33.21 ~ 08/15/2006 Interest 36.77 09/15/2006 Interest 35.75 10/13/2006 Interest 32.40 11/15/2006 Interest 38.31 ~ 12/15/2006 Interest 34.96 01/15/2007 Interest 32.74 02/15/2007 Interest 39.88 ~ 03/15/2007 Interest 32.97 04/10/2007 Interest 29.53 $ 1,774.95 1,589.78 370.05 ~ (36) • • • • • • • • • Receipts of Income (Continued) PNC Bank, Estate Checking Acct. #50-0461-9989 02/06/2006 Interest $ 03/08/2006 Interest 04/07/2006 Interest 05/08/2006 Interest 06/08/2006 Interest 07/ 10/2006 Interest 08/08/2006 Interest 09/08/2006 Interest 10/10/2006 Interest 11/08/2006 Interest 12/08/2006 Interest O l /09/2007 Interest 02/07/2007 Interest 03/08/2007 Interest 04/09/2007 Interest HEWLETT PACKARD CO 01/04/2006 Dividend on 632 Shares $ Less accrued portion 04/05/2006 Dividend on 632 Shares 07/05/2006 Dividend on 632 Shares 10/04/2006 Dividend on 632 Shares Merrill Lynch Estate Acct. #569-23514 02/28/2006 Bank deposit interest $ 02/28/2006 ML Bank Deposit Program 03/31/2006 ML Bank Deposit Program 03/31/2006 Bank deposit interest 04/28/2006 ML Bank Deposit Program 04/28/2006 Bank deposit interest 05/31/2006 ML Bank Deposit Program ~ (37) 1.36 6.65 21.89 37.27 108.74 157.33 107.81 112.66 116.36 105.50 105.47 103.02 86.47 77.97 86.08 50.56 (50.56) 50.56 50.56 50.56 1.02 269.00 452.00 1.91 284.00 0.61 414.00 S 1,234.58 151.68 • • • • • • • • • • Receipts of Income (Continued) Merrill Lynch Estate Acct. #569-23514 05/31/2006 Bank Deposit interest $ 06/30/2006 Bank Deposit interest 06/30/2006 ML Bank Deposit Program 07/31/2006 Bank Deposit interest 07/31/2006 ML Bank Deposit Program 08/31/2006 Bank Deposit interest 08/31/2006 ML Bank Deposit Program 09/28/2006 ML Bank Deposit Program 09/29/2006 Bank deposit interest 10/31/2006 Bank deposit interest 10/31/2006 ML Bank Deposit Program 11/14/2006 Bank deposit interest Merrill Lynch MM Acct. #569-23337 12/30/2005 Bank deposit interest $ 12/30/2005 ML Bank Deposit Program 01/31/2006 Bank interest 01/31/2006 ML Bank Deposit Program 02/03/2006 Interest Merrill Lynch Bank USA MM, Acct. #569-23338 12/30/2005 Interest $ O 1 /31 /2006 Interest 02/03/2006 Interest MORGAN STANLEY EMER MKTS DEBT 01/06/2006 Dividend on 2,000 Shares $ Less accrued portion 04/17/2006 Dividend on 2,000 Shares 07/14/2006 Dividend on 2,000 Shares (3 8) 0.36 0.85 401.00 0.43 440.00 1.28 525.00 1,023.00 2.07 3.63 803.00 3.45 1.02 369.00 2.29 422.00 35.72 0.36 102.53 10.40 768.20 (768.20) 400.00 370.00 $ 4,626.61 830.03 113.29 • • • • • • Receipts of Income (Continued) MORGAN STANLEY EMER MKTS DEBT 10/13/2006 Dividend on 2,000 Shares $ MUNIVEST FD II INC 12/29/2005 Dividend on 1,200 Shares $ Less accrued portion 01/30/2006 Dividend on 1,200 Shares 02/27/2006 Dividend on 1,200 Shares 03/30/2006 Dividend on 1,200 Shares 04/27/2006 Dividend on 1,200 Shares 05/30/2006 Dividend on 1,200 Shares 06/29/2006 Dividend on 1,200 Shares 07/28/2006 Dividend on 1,200 Shares 08/30/2006 Dividend on 1,200 Shares MUNIYIELD QUALITY FD II 12/29/2005 Dividend on 1,000 Shares $ Less accrued portion 01/30/2006 Dividend on 1,000 Shares 02/27/2006 Dividend on 1,000 Shares 03/30/2006 Dividend on 1,000 Shares 04/27/2006 Dividend on 1,000 Shares 05/30/2006 Dividend on 1,000 Shares 06/29/2006 Dividend on 1,000 Shares 07/28/2006 Dividend on 1,000 Shares 08/30/2006 Dividend on 1,000 Shares 67.00 (67.00) 59.00 59.00 59.00 59.00 59.00 56.00 56.00 56.00 796.80 463.00 • ~ (39) 370.00 $ 1,140.00 110.40 (110.40) 103.20 103.20 103.20 103.20 103.20 93.60 93.60 93.60 • • • • • • • • • Receipts of Income (Continued) NUVEEN MUNICIPAL VALUE FUND, INC. 01/31/2006 Dividend on 2,666 Shares $ (Div., 103.97; LT gain 54.38; ST gain 10.40)(CHECK DATED 12/30/2005) Less accrued portion 01/31/2006 Dividend on 2,666 Shares (CHECK DATED 2/1/06) 03/01/2006 Dividend on 2,666 Shares 04/03/2006 Dividend on 2,666 Shares 05/01/2006 Dividend on 2,666 Shares 06/01/2006 Dividend on 2,666 Shares 07/01/2006 Dividend on 2,666 Shares 08/01/2006 Dividend on 2,666 Shares 09/01/2006 Dividend on 2,666 Shares PFIZER INC C OM 03/07/2006 Dividend on 600 Shares $ 06/06/2006 Dividend on 600 Shares 09/05/2006 Dividend on 600 Shares PLEASANT VY PA SCH DIST G O BDS Mat: 03/15/2007 3% Financial Times Interactive Data 03/15/2006 Interest on 15,000 Par $ Less accrued portion 09/11/2006 Interest on sale PNC Financial Services Group, Inc. 01/24/2006 Dividend on 3375 Shares $ 01/24/2006 Dividend on 367 Shares 04/24/2006 Dividend on 3742 Shares 07/24/2006 Dividend on 3742 Shares 168.75 (168.75) 103.97 103.97 103.97 103.97 103.97 103.97 103.97 103.97 144.00 144.00 144.00 225.00 (127.50) 220.00 1,687.50 183.50 2,058.10 2,058.10 831.76 432.00 317.50 ~ (40) • • • • • L • • • Receipts of Income (Continued) PNC Financial Services Group, Inc. 10/24/2006 Dividend on 3742 Shares $ 2,058.10 VAN KAMPEN TAX EXEMPT TR HI YLD MUN PT B Mutual Fund 12/30/2005 Dividend on 2,648.876 Shares 12/30/2005 Dividend on 5,365.573 Shares 02/01/2006 Dividend on 5,365.573 Shares 02/01/2006 Dividend on 2,648.876 Shares 03/01/2006 Dividend 03/01/2006 Dividend 03/01/2006 Dividend 04/03/2006 Dividend on 8,014.449 Shares 05/01/2006 Dividend on 8,014.449 Shares 06/01/2006 Dividend on 8,014.449 Shares 07/03/2006 Dividend on 8,014.449 Shares 08/01/2006 Dividend on 8,014.449 Shares 09/01/2006 Dividend on 8,014.449 Shares 10/02/2006 Dividend on 8,014.449 Shares 11/01/2006 Dividend VAN KAMPEN TAX FREE INCOME FD INTR MUN INCMA Mutual Fund 12/30/2005 Dividend on 3,952.96 Shares 02/01/2006 Dividend on 3,952.96 Shares 03/01/2006 Dividend on 3,952.96 Shares 03/01/2006 Dividend on 3,952.96 Shares 04/03/2006 Dividend on 3,952.96 Shares 05/01/2006 Dividend on 3,952.96 Shares 06/01/2006 Dividend on 3,952.96 Shares 07/03/2006 Dividend on 3,952.96 Shares 08/01/2006 Dividend on 3,952.96 Shares 09/01/2006 Dividend on 3,952.96 Shales 113.11 229.11 229.11 113.11 16.37 317.75 8.09 342.22 342.22 342.22 342.22 342.22 341.42 341.42 176.22 120.57 120.57 8.62 111.94 120.57 120.57 120.57 120.57 120.57 120.57 $ 8,045.30 3,596.81 ~ (41) • Receipts of Income (Continued) VAN KAMPEN TAX FREE INCOME FD INTR MUN INCMA Mutual Fund • 10/02/2006 Dividend $ WEST SHORE PA AREA HOSP AUTH H REV BDS Mat: 01/01/2017 5.65% • Financial Times Interactive Data 01/03/2006 Interest on 70,000 Par $ Less accrued portion ~ 07/03/2006 Interest on 70,000 Par Total Income Collected Total Income Received • • • • • • ~ (42) 40.19 1,977.50 (1,933.56) 1,977.50 1,125.31 2,021.44 $ 38,378.47 $ 38,378.47 Estate of John R Dietz Gains and Losses on Sales or Other Dispositions of Income Net Gain Net Loss ~ 04/10/2007 Collection Mid Penn Bank Acct. #14000608. Escrow Account established at sale of residence pending filing of death tax returns and payment of tax ~ Net Proceeds $ Carried at Total Gains and Losses ~ No Gain or Loss • • • • • ~ (43) 370.05 370.05 0.00 $ 0.00 ~ 0.00 s Estate of John R Dietz Disbursements of Income Date Paid ~ Administration Expenses 02/06/2006 PNC Bank, checking account charges ~ Total Administration Expenses Total Disbursements of Income • • • • • • Amount Paid $ 0.77 $ 0.77 $ 0.77 ~ (44) Estate of John R Dietz Distributions of Income to Beneficiaries Distribution Value ~ Pursuant to "Item Eight" Under the Will, the following distributions were made to: Elizabeth Ann Brown ~ 10/17/2006 Cash $ 15,060.06 11/14/2006 Cash 3,062.99 11/28/2006 Cash 119.75 • Robert J. Dietz 10/17/2006 Cash ~ 11/14/2006 Cash 11/28/2006 Cash • Total Distributions of Income to Beneficiaries Total Distributions of Income $ 18,242.80 $ 15,060.06 3,063.00 119.74 $ 18,242.80 $ 36,485.60 $ 36,485.60 • • • • ~ (45) • Estate of John R Dietz Income Balance On Hand Inventory Value • • • • • • • • • Cash and Cash Equivalents PNC Bank, Estate Checking Acct. #50-0461-9989 $ Total Cash and Cash Equivalents Total Balance on Hand 1,892.10 $ 1,892.10 $ 1,892.10 • (46) • • • VERIFICATION FOR ACCOUNTING Robert J. Dietz and Elizabeth Ann Brown, Co-Executors of the Will of John R. Dietz, 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 outstanding against the Estate; that all taxes presently due from the Estate have been paid; and that the grant of Letters Testamentary and the first complete advertisement thereof occurred more than four months before the filing of the foregoing First and Final Account. This statement is made subject to penalties of 18 Pa. C.S.A. Section 4904 relating to unsworn • • • falsification to authorities. Dated: .S z 3 0' ~ c~ 2 9 v J Dated: • Robert J. Die Eliz eth Ann Brown • ESTATE OF JOHN R. DIETZ ~ Schedule of Proposed Distribution TO: ELIZABETH ANN BROWN • On account of her one-half residuary share 22 1/2 % undivided interest in ' Crystal Lake real property, Fell Township, Lackawanna County, PA • One-half receivable for any funds due and owing to the Estate from Centerview Associates Limited Partnership. Carried on the Estate's books at • Cash Principal $101,287.62 Income 946.05 ~ TO: ROBERT J. DIETZ On account of his-half residuary share 22 1/2 % undivided interest in Crystal Lake real property, Fell Township, Lackawanna County, PA • One-half receivable for any funds due and owing to the Estate from Centerview Associates Limited Partnership. Carried on the Estate's books at • Cash Principal $101,287.62 Income 946.05 ~ TOTAL EXHIBIT "A" • • 648670.1 $14,175.00 633.50 102,233.67 $117,042.17 $14,175.00 633.50 102,23 3.67 117, 042.17 $234.084.34 • u t a x t ~1 d~ ~~ ~040~~"I RHOAD S ~-_'~- & SINON LLP Yvonne R. Durham ph (717) 231-6677 fx (717) 232-1459 ydurham@rhoads-sinon.com FILE NO: 979401 June 1, 2007 Re: Estate John R. Dietz File No.: 00016 of 2006 Ms. Glenda Farner-Strasbaugh Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 Dear Ms. Farner-Strasbaugh: We enclose for filing an Approval of Account, Release and Indemnification for the above- captioned Estate and a check in the sum of $5.00 in payment of your filing fee. Also enclosed is an extra copy of this letter with the first page of the Approval attached. Please timestamp the extra copy and return it to us in the enclosed self-addressed and stamped envelope. Thanking you for your assistance in this matter, we are Enclosure Very truly yours, BROADS & Sllvoly LLP By: Y o e R. Durham _. egal - ~ - `~;, -. 652551.1 Rhoads 6t Sinon LLP Attorneys at Law Twelfth Floor One South Market Square PO. Box 1146 Harrisburg, PA 17108-1146 • ph (717) 233-5731 fx (717) 232-1459 www.rhoads-sinon.com