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HomeMy WebLinkAbout06-12-07 11CJlogD. ~D ~~a \1t.1 .<t<;\ -~ DECEDENT'S ESTATE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF RAYMOND T. BENDER ,DECEASED No. 21-06-0767 PETITION FOR ADJUDICATION I STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. Rule 6.9 This form may be used in all cases involving the Audit of the Account of a Decedent's Estate. If space is insufficient, riders may be attached. Attach the spouse's election, if any; the papers required under items 8-19 inclusive; and any instrument pertinent to the adjudication. ( ."' INCLUDE ATTACHMENTS AT THE BACK OF THIS FORM. i '-.) ,'---) r" "'; Name of Counsel: Stephen D. Tiley Supreme Court I.D. No.: 32318 Name of Law Firm: Frey & Tiley Address: 5 South Hanover Street, Carlisle, P A Telephone: 717-243-5838 Fax: 717-243-6441 ~ 17013 Form DC.OJ rev. JO.13.06 Page 1 of 10 Estate of RAYMOND T. BENDER , Deceased 1. Name(s) and addressees) ofPetitioner(s): Name: Kay Failor Address: 210 Stone House Road Carlisle, P A 17013 Identify any executors or administrators who have not joined in the Petition for Adjudication and Statement of Proposed Distribution and state reason: None Is this the first accounting by this fiduciary? . . . . . . . . . . . . . . . . . . . .. lZI Yes 0 No If not, identify prior accountings, the accounting periods covered, and the date of adjudication of the prior accounting. 2. Decedent died on August 13.2006 lZI Letters Testamentary or DLetters of Administration were granted to Petitioner(s) on Date of Will (if applicable): March 13, 2001 Date(s) of Codici1(s) (if applicable): N/A Date of probate (if different from date Letters granted): N/ A Was a bond required? DYes lZI No If yes, state amount: Are proofs of advertising of the grant of Letters attached? ......... lZI Yes 0 No Dates of advertising of the grant of Letters: Cumberland Law Journal: Sept. 29, and Oct. 6 & 13,2006; The Sentinel, Sept. 23 & 30, and Oct. 7, 2006. Fonn OC-Ol rev. 10.13.06 Page 2 of 10 Estate of RAYMOND T. BENDER , Deceased 3. Was decedent survived by a spouse? . . . . . . . . . . . . . . . . . . . . . . . . . . . .. DYes 1ZI No If yes, name of the surviving spouse: 4. Has the surviving spouse filed to take an elective share? ............ . DYes 1ZI No (See Section 2201 et~. of the Probate, Estates and Fiduciaries Code) If yes, date of election: 5. In the case of an intestacy, state the names of the decedent's surviving children or surviving issue of deceased children (ifnone, so state): N/A 6. Did decedent marry after execution of Will or Codicil(s)? . . . . . . . . . .. DYes 1ZI No Were any children born to decedent after execution of Will or Codicil(s)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . DYes 1ZI No If yes, give names and dates of birth: Name: Date of Birth: 7. If required by the Medical Assistance Estate Recovery Act, 62 P.S. ~ 1412, was a request for a statement of claim sent to the Department of Public Welfare? . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. lZIYes D No Form OC-OI rev. 10.13.06 Page 3 of 10 Estate of RAYMOND T. BENDER , Deceased 8. Written notice of the Audit as required by Pa. O.c. Rules 6.3, 6.7 and 6.8 has been or will be given to all parties in interest listed in item 9 below, all unpaid creditors and all claimants listed in item 10 below. In addition, notice of any questions requiring Adjudication as discussed in item 14 below has been or will be given to all persons affected thereby. A. If Notice has been given, attach a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice. B. If Notice is yet to be given, a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice shall be submitted at the Audit together with a statement executed by a Petitioner or counsel certifying that such notice has been given. C. If any person entitled to Notice is not sui juris (e.g., minors or incapacitated persons), Notice of the Audit has been or will be given to the appropriate representative on such party's behalf as required by Pa. O.c. Rule 5.2. D. If any charitable interest is involved, Notice of the Audit has been or will also be given to the Attorney General as required under Pa. O.C. Rule 5.5. In addition, the Attorney General's clearance certificate (or proof of service of Notice and a copy of such Notice) must be submitted herewith or at the Audit. 9. List all parties (charitable and non-charitable) of whom Petitioner(s) haslhave notice or knowledge, having or claiming any interest in the estate as beneficiaries under the Will or Codicil(s) or as intestate heirs if there is a complete or partial intestacy: A. State each party's relationship to the decedent and the nature of each party's interest(s): Name and Address of Each Pam in Interest Relationshiv and Comments, if anv Interest See Exhibit "A" Attached Form OC-OI rev. /0./3.06 Page 4 of 10 Estate of RAYMOND T. BENDER , Deceased Name and Address of Each Pam in Interest Relationshiv and Comments. if anv Interest B. Identify each party who is not sui juris (e.g., minors or incapacitated persons). For each such party, give date of birth, the name of each Guardian and how each Guardian was appointed. If no Guardian has been appointed, identify the next of kin of such party, giving the name, address and relationship of each. N/A C. State why a Petition for Guardian/Trustee Ad Litem has or has not been filed for this Audit (see Pa. O.c. Rule 12.4). N/A D. If distribution is to be made to the personal representative of a deceased party, state date of death, date and place of grant of Letters and type of Letters granted. Harriet Sweger died on December 5, 2006, No estate opened as of June 11,2007. Harriet Sweger was a resident of Cumberland County, Pennsylvania Fonn DC-OI rev. 10.13.06 Page 5 of 10 Estate of RAYMOND T. BENDER , Deceased 10. Other than the claim for the family exemption, list the names of all known claimants and the amount of their claims and state whether each claim is admitted. Name and Address of Each Claimant Amount of Claim Claim Will Claim Admitted? Be Paid fn Full? None ClYes CI Yes ClNo ClNo ClYes CI Yes ClNo ClNo ClYes CI Yes ClNo ClNo ClYes CI Yes ClNo ClNo If the estate is insolvent, attach a schedule setting forth the order of preference under 20 Pa.C.S. ~ 3392 and the proposed payments. 11. Was family exemption claimed? ClYes lZINo lZINo Was family exemption allowed? ClYes Family exemption claimant's name and relationship: Name: N/A Relationship: N/ A Form OC-Of rev. 10.13.06 Page 6 of 10 Estate of RAYMOND T. BENDER , Deceased 12. The amount of Pennsylvania Transfer Inheritance Tax and additional Pennsylvania Estate Tax paid, the date(s) of payment(s), and the interest(s) upon which paid, are as follows: Date Payment Interest November 13, 2006 88,000.00 Probabe & Non-Probate Pending Refund -18,492.30 Refund of Excess 13. On the date of death, was the decedent a fiduciary (personal representative, trustee, guardian, agent under power of attorney) or surety on the bond of a fiduciary? . . . . . . . . . . . . . . . . . .. DYes 1ZI No If yes, provide the name of the estate, indicate whether an account has been filed and confirmed absolutely and all awards performed, or, in the alternative, how the decedent's estate will be discharged for the decedent's fiduciary administration of the estate. 14. A. Describe in detail any questions requiring adjudication and state the position of the Petitioner(s) as to each question: None. B. Has notice of the question requiring adjudication been given to the parties identified in Paragraph 9 above? .................. DYes D No 15. IfPetitioner(s) has/have knowledge that a share has been assigned, renounced, disclaimed or attached, provide a copy of the assignment, renunciation, disclaimer or attachment, together with any relevant supporting documentation. Form DC-OI rev. 10.13.06 Page 7 of 10 Estate of RAYMOND T. BENDER , Deceased 16. Had the decedent been adjudicated an incapacitated person? . . . . . . . . . . DYes IZI No If yes, attach a copy of the Order if available; otherwise state the Court, term, number, date, and name of Hearing Judge. 17. A. List or attach a separate list of additional receipts and disbursements since the closing date of the Account. N/A B. Has notice of the additional receipts and disbursements been given to the parties identified in Paragraph 9 above? ............. DYes IZI No 18. If a reserve is requested, state amount and purpose. Amount: Purpose: N/ A If a reserve is requested for counsel fees, has notice of the amount of fees to be paid from the reserve been given to the parties in interest? ........................................ DYes IZINo If so, attach a copy of the notice. 19. Is the Court being asked to direct the filing of a Schedule of Distribution? DYes IZINo As to real estate only? ........................................ DYes IZI No Form OC-OI rev. 10.13.06 Page 8 of 10 Estate of RAYMOND T. BENDER , Deceased Wherefore, your Petitioner(s) ask(s) that distribution be awarded to the parties entitled and suggest(s) that the distributive shares of income and principal (residuary shares being stated in proportions, not amounts) are as follows: A. Income: Proposed Distributee( s) Amount/Proportion See Exhibt "A" B. Principal: Proposed Distributee( s) Amount/Proportion See Exhibit "A" Submitted By: (All petitioners must sign. Add additional lines if necessary): Name of Petitioner: Kay Failor Name of Petitioner: Form OC-OJ rev. 10.13.06 Page 9 of 10 Estate of RAYMOND T. BENDER , Deceased Verification of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies * [that he/she IS title of the above-named name of corporation and] that the facts set forth in the foregoing Petition for Adjudication / Statement of Proposed Distribution which are within the personal knowledge of the Petitioner are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be true; and that any false statements herein are made subject to the penalties of 18 Pa. C.S. ~ 4904 (relating to unsworn falsification to authorities). 44(' /.2/ 2o~( * Corporate petitioners must complete bracketed information. Certification of Counsel The undersigned counsel hereby certifies that the foregoing Petition for Adjudication! Statement of Proposed Distribution is a true and accurate reproduction of the form Petition authorized by the Supreme Court, and that no changes to the form have been made beyond the responses herein. ~ /~ I ,;t.(.9e!l? ~7/?4 Form OC-OJ rev. 10.13.06 Page 10 of 10 PROOF OF PUBLICATION State of Pennsylvania, County of Cumberland Tammv Shoemaker, Classified Advertising Manager, of The Sentinel, of the County and State aforesaid, being duly sworn, deposes and says that TIlE SENTINEL, a newspaper of general circulation in the Borough of Carlisle, County and State aforesaid, was established December 13th, 1881, since which date TIlE SENTINEL has been regularly issued in said County, and that the printed notice or publication attached hereto is exactly the same as was printed and published in the regular editions and issues of TIlE SENTINEL on the following day(s) September 23, 30, October 07, 2006 COPY OF NOTICE OF PUBLICATION EXECUTRIX NOTICE letters Testamentary on the Estate of RAYMOND T BENDER, late of the lOwer Frankford Township . CUl1)berland County, Pennsylvania, deceased, have been granted to the undersigned. All person~ knowing themselves to be indebted to said Estate Will make payment Immediately and those having claims will present them for settlement to: KAY FAilOR, Executrix c/o Stephen D. Tiley 5 South Hanover Street Carlisle, Pennsylvania 17013 Affiant further deposes that he/ she is not interested in the subject matter of the aforesaid notice or advertisement, and that all allegations in the foregoing statement as to time, place and character of publication are true. Frey and Tiley Attomeys Sworn to and subscribed before me this 11th. day of October 2006. (YUUAWta) f{ (~ Notary Pu c """"""'l" .~ " My commission expires: q / I/f/? COMMONWEALTH OF PENNSYLVANIA Notarial Seal Christina L. Wdfe, Notary Public Carlisle Boro, Cumberland County My Commission Expires Sepl1, 2008 Member. Pennsylvania Association Of Notaries PROOF OF PUBLICATION OF NOTICE IN CUMBERLAND LAW JOURNAL (Under Act No. 587, approved May 16, 1929), P. L.1784 COMMONWEALTH OF PENNSYLVANIA ss. COUNTY OF CUMBERLAND Lisa Marie Coyne, Esquire, Editor of the Cumberland Law Journal, of the County and State aforesaid, being duly sworn, according to law, deposes and says that the Cumberland Law Journal, a legal periodical published in the Borough of Carlisle in the County and State aforesaid, was established January 2, 1952, and designated by the local courts as the official legal periodical for the publication of all legal notices, and has, since January 2, 1952, been regularly issued weekly in the said County, and that the printed notice or publication attached hereto is exactly the same as was printed in the regular editions and issues of the said Cumberland Law Journal on the following dates, VIZ: September 29, October 6, and October 13, 2006 Mfiant further deposes that he is authorized to verify this statement by the Cumberland Law Journal, a legal periodical of general circulation, and that he is not interested in the subject matter of the aforesaid notice or advertisement, and that all allegations in the foregoing statements as to time, place and character of publication are true. (Lisa SWO 0 AND SUBSCRIBED before me this 13 day of October. 2006 Bender, Raymond T., dec'd. Late of Lower Frankford Town- ship. Executrix: Kay Failor c/o Ste- phen D. Tiley, Esquire, 5 South Hanover Street, Carlisle, PA 17013. Attorneys: Frey and Tiley. ~~~)~. ~) .. ...' '. ^_". >..., "'" ,.,_.,>,...".~.,"~....,~T ":"".t:;\t::Y\'W<(;iM~I!""~""~"",J-;:,.,.."",..-, .. ';l:.-"f.I;"~.~' ", ...__q..._.._,_~_:l:llJ.J -'J'" .<' ::~ i\I{)Ti:~J':~U~L SEAL \:; Cj:;Ui'~:V IN RE: ESTATE OF RAYMOND T. BENDER, DECEASED IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION FILE NO. 21-2006-0767 TO: All Parties in Interest: AUDIT NOTICE The First and Final Account and Proposed Schedule of Distribution of Kaye N. Failor, Executrix under the Last Will and Testament dated March 13, 2001, of Raymond T. Bender, Deceased, has been filed with the Clerk of the Orphans' Court Division of the Court of Common Pleas of Cumberland County, Pennsylvania, and will be called for audit before the Honorable Judges of said Court on AUGUST 28,2007, at 9:30 a.m., in Court Room NO.1 of the Cumberland County Courthouse, One South Hanover Street, Carlisle, Pennsylvania 17013. Your interest in the Estate consists of: A residuary heir in the amount set forth in the proposed Schedule of Distribution attached to the First and Final Account. Cumberland County Rules provide as follows: Objections to an account or to the statement of proposed distribution, or both, must be filed in writing by not later than 9:00 a.m. (prevailing time) of the date fixed for confirmation unless otherwise permitted by the Court prior to confirmation. A copy of the Objections shall be served on the accountant or the accountant's attorney. (The Executor or Executrix is the "Accountant" as described in the Rules.) The Court will be asked to approve the Account and Proposed Schedule of Distribution as stated and to make awards in accordance with the provisions of the Will of Raymond T. Bender, Deceased. Copies of the Account and Will are enclosed. It is not necessary that you or your counsel appear at the audit. However, if you have any objections to any items in the Account and Proposed Schedule of Distribution, or if you disagree with the position the accountant has taken on any claim, it is necessary that you file them in writing as described above. You should also appear at the time and place stated above in person or by counsel. Otherwise the Court will assume that you have no objection and may approve the Account and Proposed Schedule of Distribution as stated. If you have any questions regarding the contents of this letter, the Account and Proposed Schedule of Distribution of the Executrix, or the Will of Raymond T. Bender, Deceased, please contact the undersigned. Dated: June 11, 2007 ,~kJ_7~ 51 ~:n-- . Tiley, Esquire Attorney for Executrix 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 FREY & TILEY ATTORNEYS-AT-LAW 5 SOUTH HANOVER STREET CARLISLE. PENNSYLVANIA 17013 F I L E ROBERT M. FREY OF COUNSEL STEPHEN D. TILEY ROBERT G. FREY TELEPHONE (717) 243-5838 FACSIMILE (717) 243-6441 June 11, 2007 Estate of Harriett Sweger c/o Thomas E. Flower, Esquire 2109 Market Street Camp Hill, PA 17011 Ms. Betty J. DeWalt 741 Bloserville Road Newville, PA 17241 Ms. Beverly Stets 726 Bloserville Road Newville, PA 17241 Mr. RogerL. McKeehan 15 Mel-Ron Court Carlisle, PA 17015 Mr. Jay L. McKeehan 1015 Alexander Spring Road Carlisle, PA 17015 Mr. Dale L. McKeehan 1954C Walnut Bottom Road Carlisle, PA 17015 Ms. Barbara J. Smith 481 South Spring Garden Street Carlisle, PA 17013 Ms. Brenda Brant 86 Clay Road Carlisle, PA 17015 Ms. Karol B. Shughart 9052 Twisted Hickory Road Bladenboro, NC 28320 Mr. Mark D. McKeehan 369 Cattail Court Pennsburg, PA 18073 Re: First and Final Account Proposed Schedule of Distribution Estate of Raymond T. Bender, Deceased Dear Legatees: As a follow-up to my letter of November 20, 2006, the Executrix and I completed and filed the inheritance tax return, which has now been reviewed and approved by the Commonwealth of Pennsylvania. We have also been addressing some final income and expense items such as medical, insurance, and heating oil refunds, and the payment of a small medical bill. The good news is that we anticipate receiving a significant refund of inheritance tax. We had made a large payment on account of inheritance tax on November 13th based upon estimated figures, but when we prepared the final inheritance tax return found that we had paid more than we needed to. The Inheritance Tax Division of the Pennsylvania Department of Revenue has agreed with our tax return and indicated that " Frey & Tiley Attorneys-At-Law To: The Legatees of Raymond T. Bender, Deceased Re: First and Final Account Proposed Schedule of Distribution Estate of Raymond T. Bender June J J, 2007 Page 2 they will be issuing a refund in the amount of $18,492.30, however, we have not actually received the funds yet. We would like to conclude the administration of the estate as soon as possible. Enclosed you will find a First and Final Account and Proposed Schedule of Distribution for Mr. Bender's Estate. These documents show all of the principal, income, and disbursements for the estate. A few specific comments are in order: (a) The two principal items shown on page two of the Account, dated May 31, 2007, are capital payments to be received from Adams Electric Cooperative. We have been advised that Adams Electric will pay these amounts, but they will not pay them until December of 2007. In order to allow us to conclude the administration of the estate, the Executrix is filing her Account as if these amounts have been received. When the check for my attorney's fees is written these amounts will be deducted from that check, and when we receive these amounts from Adams Electric Cooperative, we will use them to complete the payment of my attorney's fees in full. (b) At the end of the disbursements section of the Account, on page five, you will see that the refund of the Pennsylvania inheritance tax overpayment is shown to be received on August 28,2007. We certainly expect to receive that payment sooner. You should know, however, that if, for some reason, we have not received that refund by August 28,2007, we will be forced to withdraw the Account, it will not be Confirmed on that date, and we will not be able to conclude the administration of the estate until after we receive those funds and are able to get the Account Confirmed at a future date. (c) Also at the end of the disbursement section, you will see the Executrix commission and my attorney's fees listed as to be paid on August 28,2007. That commission and those fees will be paid on that date if the Account is Confirmed. If there is a delay in the Confirmation of the Account, then we will defer the payment of that commission, and those fees, as well. (d) At the end of the income section, on page three, there is an $815.30 entry for interest on the estate savings account. A significant amount of the funds being held by the estate are in a savings account, so that they earn interest. There will be additional interest accrued between May 31st and when the Account is finally Confirmed and disbursement made pursuant made to the Proposed Schedule of Distribution. After those tasks have been completed, we will distribute the small amount of additional interest to you. Enclosed please find a formal Audit Notice which gives you formal legal notice of the filing of the First and Final Account and Proposed Schedule of Distribution. As you can see, the Account and Proposed Schedule of Distribution will be called for audit before the Court on August 28,2007, at 9:30 a.m, or at the first sitting of the Court To: The Legatees of Raymond T. Bender, Deceased Re: First and Final Account Proposed Schedule of Distribution Estate of Raymond T. Bender June 11, 2007 Page 3 Frey & Tiley Attorneys-At-Law thereafter. If you have any objections to the Account or Proposed Schedule of Distribution, you must file them in writing by not later than 9:00 a.m. on August 28,2007. Because the Executrix desires to distribute the assets of the estate to you as soon as possible, she has elected to make a partial distribution, today. Therefore, each of you will find enclosed a check for one-half of the total cash shown due you on the Proposed Schedule of Distribution. As you can see on that Schedule, we have shown today's payments, and then the net cash that will be paid to you after Confirmation of the Account. Please note that the enclosed check for a partial distribution is subject to reimbursement to the Estate in the event that objections are filed to the Account or Proposed Schedule of Distribution, or in the event that an unknown claimant should appear. In either of these extremely unlikely events, you will be asked to reimburse the Estate for the amount distributed to you by the check enclosed. Your receipt of the enclosed check, and cashing it, shall constitute your agreement to reimburse the Estate if the Account and Proposed Schedule of Distribution are not Confirmed on August 28, 2007, exactly as stated, and shown, on the enclosed document. If this agreement is not satisfactory to you, please return your check immediately. Enclosed each of you will find a Release. This Release will acknowledge your acceptance of the Account and Proposed Schedule of Distribution, and release the Executrix from liability in connection with the administration of the estate. We will pay the final amounts due each of you on or after August 28, 2007, assuming the Account and Proposed Schedule of Distribution are Confirmed on that day, and upon receipt of your Release. Should you so desire, you may sign the Release ahead of time and deliver it to me. I will hold the same until August 28th, and them turn it over to the Executrix after the Account and Proposed Schedule of Distribution have been Confirmed, and she has signed, and I have sent, a check to you for the final net cash distribution due you upon Confirmation of the Account. The Release needs to be notarized. Should you so desire, you may come into our law office and sign the Release in front of our notary public. We will not charge for any of these notaries. In the alternative, you may take the form to a notary of your choosing, have the form notarized and then send the same to us. If you do not desire to provide the Release to us before receiving your check, that is perfectly fine. In that event, please contact me and we can make arrangements to exchange the Release for your check, after August 28th. All inheritance tax due on the Estate has been paid out of the Estate, and the funds that you are receiving need not be reported by you for income tax purposes on your Federal Income Tax Return, or on your Pennsylvania Income Tax Return. To: The Legatees of Raymond T. Bender, Deceased Re: First and Final Account Proposed Schedule of Distribution Estate of Raymond T. Bender June 11,2007 Page 4 t"'-. ~ Frey & Tiley Attorneys-At-Law If you have any questions concerning the administration of the Estate, or the First and Final Account or Proposed Schedule of Distribution, please feel free to contact either Ms. Failor, or myself. SDT/tl Encls. cc: Ms. Kaye N. Failor, Executrix Sincerely yours, AL-k-n.. <7~ ~~\/ Stephen D. Tiley Estate of Raymond T. Bender, Deceased Exhibit "A" Petition for Adjudication / Statement of Proposed Distribution Pursuant to Pa. C.C. Rule 6.9 Name and address of each Party in Interest Relationship and Comments, if any Interest Proposed Distributee(s} Amount/Proportion Both Income and PrinciDal Estate of Harriet Sweger, Deceased Sister Residuary 1/4 Harriet Sweger Died December 5, 2006 c/o Thomas E. Flower, Esquire 2109 Market Street Camp Hill, PA 17011 Betty J. DeWalt Sister Residuary 1/4 741 Bloserville Road Newville, PA 17241 Beverly Stets Sister Residuary 1/4 726 Bloserville Road Newville, PA 17241 Roger L. McKeehan Nephew Residuary 1/24 15 Mel-Ron Court Carlisle, PA 17015 Jay L. McKeehan Nephew Residuary 1/24 1015 Alexander Spring Road Carlisle, PA 17015 Dale L. McKeehan Nephew Residuary 1/24 1954C Walnut Bottom Road Carlisle, PA 17015 Barbara J. Smith Niece Residuary 1/24 481 South Spring Garden Street Carlisle, PA 17013 Brenda Brant Niece Residuary 1/24 86 Clay Road Carlisle, PA 17015 Karol B. Shughart grand-niece Residuary 1/48 9052 Twisted Hickory Road Bladenboro, NC 28320 Mark D. McKeehan grand-nephew Residuary 1/48 369 Cattail Court Pennsburg, PA 18073 Page 1 of 1 j 1 D to qD . 'to - 1; ~ ~d \ 1'-\. ~1-6 FIRST AND FINAL ACCOUNT OF KA YE N. FAILOR EXECUTRIX OF THE LAST WILL AND TESTAMENT OF RAYMOND T. BENDER LATE OF 458 STONE CHRUCH ROAD, LOWER FRANKFORD TOWNSHIP, CUMBERLAND COUNTY, PENNSYL VANIA, DECEASED DATE OF DEATH: LETTERS TESTAMENTARY ADVERTISED: 8/13106 CUMBERLAND LAW JOURNAL Sept. 29 and Oct. 6 & 13,2006 FILENO.: 21-06-0767 THE SENTINEL Sept. 23 & 30, and Oct. 7,2006 PRINCIPAL RECEIVED - REAL ESTATE Accountant charges herself with the following principal amounts received: Date 2006 11- Dec Sale of 458 Stone Church Road, Carlisle (Lower Frankford Township), Cumberland County, Pennsylvania to Robert and Kaye N. Failor (See Disbursements for commission and transaction costs.) 145,000.00 TOTAL PRINCIPAL RECEIVED - REAL ESTATE 145,000.00 PRINCIPAL RECEIVED - PERSONAL PROPERTY j-.-.," Accountant charges herself with the following principal amounts received: Date 2006 13-Aug Personal Checking Account M&T Bank Acct. No. 702021 Interest accrued to date of death 32,683.61 0.18 First & Final Account and Proposed Schedule of Distribution Estate of Raymont T. Bender Page 1 13-Aug Personal Savings Account M&T Bank Acct. No. 15004201166251 56,987.27 Interest accrued to date of death 101.64 13-Aug Lift Chair (Distributed In-Kind to Betty J. DeWalt) 427.00 13-Aug TV (Distributed In-Kind to Harriet Sweger) 450.00 27 -Sep Capital Blue Cross - Premium Refund 133.44 28-Sep Cresscare Medical, Inc. - Lift Chair Reimbursement 854.00 I-Nov Robert & Kaye Failor - Purchaser of Truck 4,775.00 I-Nov Beverly Stets - Purchaser of Plymouth Automobile 1,525.00 6-Nov Prudential Financial - Proceeds of Life Insurance Policies 441-003-869 and 532-116-477 7,645.22 13-Nov Auction of Personal Household Property (Gross Receipts - See Disbursements for commissions) 28,773.25 8-Dec Refund - Embarq 2.58 29-Dec Adams Electric Cooperative - Return of Capital 26.75 2007 2-Jan Nationwide Insurance - Refund 368.00 25-Mar Federal Tax Credit for telephone excise tax paid 30.00 28- Mar U nitrin Kemper Insurance Refund 53.16 5-Apr Lancaster HMA Phys. Mgmt. - Refund 210.00 31-May Adams Electric Cooperative - Annual patronage capital allocation paid on account of Nancy L. Bender Estate 123.08 (To be received in December of 2007.) 31-May Adams Electric Cooperative - Annual patronage capital allocation paid on account of Raymond T. Bender Estate 345.66 (To be received in December of 2007.) TOT AL PRINCIPAL RECEIVED - PERSONAL PROPERTY 135,514.84 First & Final Account and Proposed Schedule of Distribution Estate of Raymont T. Bender Page 2 INCOME RECEIVED Accountant charges herself with the following income amounts received: Date 2006 30-Aug 13-Nov 3 I-May Income to Personal Checking Account M&T Bank Acct. No. 702021 Received between date of death and closing of account. Pershing Brokerage Interest Interest Earned on Personal Savings Account between date of death and closing of account (#15004201166251) Interest earned to date on Estate Savings #15004212116625 TOTAL INCOME RECEIVED DISBURSEMENTS Accoutant claims credit for the following amounts paid: Date 2006 30-Aug 30-Aug 11-Sep 11-Sep Checks Cleared After Death Personal Checking Account - M&T Bank Acct. No. 702021 Check No. 2252 - $37.19 Check No. 2253 - $129.96 Forest Park Health Center (telephone) Ewing Brothers Funeral Home, Inc. Moore's Garage (Reimbursement to Kaye N. Failor) First & Final Account and Proposed Schedule of Distribution Estate of Raymont T. Bender 420.00 1.42 423.25 815.30 1,659.97 167.15 29.68 6,578.00 180.56 Page 3 II-Sep II-Sep II-Sep 14-Sep 27 -Sep 27-Sep II-Oct II-Oct I-Nov I-Nov I-Nov I-Nov 3-Nov 3-Nov 13-Nov 13-Nov 13-Nov 13-Nov 13-Nov 13-Nov 13-Nov 13-Nov Probate Fees (Reimburse to Frey & Tiley) Kemper Auto and Home Insurance (Reimburse to Frey & Tiley) Embarq Adams Electric Cooperative, Inc. Embarq Kemper Auto and Home Insurance Adams Electric Cooperative, Inc. Frey & Tiley - 1/2 Attorney's fees Nancy Bender Estate The Sentinel - Advertising Grant of Letters Testamentary Cumberland Law Journal - Advertising Grant of Letters Testamentary (Reimburse to Frey and Tiley) Embarq Cumberland Valley Memorial Gardens - Marker for Shirley Ann Bender Roger L. McKeehan - Lawn Mowing Bureau of Vital Statistics - Death Certificates (Reimburse Frey and Tiley) Auctioneer's Commission on Sale of House Auctioneer's cost for advertising house Auctioneer's Commission on Personal Property Sale Transfer Tax on Sale of House Tax-Pro-Ration on Sale of House S.W. Barrett Real Estate & Appraisal Service Register of Wills, Payment on account of Inheritance Tax Note: Expected Refund from PA Inheritance Tax Division of $18,492.30. See entry at end of Disbursements. Adams Electric Cooperative First & Final Account and Proposed Schedule of Distribution Estate of Raymont T. Bender 310.00 141.50 40.46 45.57 40.98 141.50 49.97 506.50 137.03 75.00 40.39 1,089.00 700.00 25.00 2,900.00 440.00 5,754.65 1,450.00 (816.85) 300.00 88,000.00 60.38 Page 4 13-Nov Direct TV 13.19 20- N ov Kaye N. Failor - Reimburse for portable toilets for Auction 110.00 8-Dec Adams Electric Cooperative 44.08 29-Dec Adams Electric Cooperative 57.99 2007 31-Jan Adams Electric Cooperative - Refund (34.28) 22-Feb Kemper Auto Ins. - Final premium due 35.00 22-Feb Register of Wills - Filing Fee for Inheritance Tax Return 15.00 27-Feb Register of Wills - Additional Probate Fee 50.00 14- May Lanc HMA Phys Mgmt Cent. Penn. - Physicians Bill 20.21 14-May Suburban Heating Oil - Refund (88.95) ll-Jun Register of Wills to File Account 230.00 28-Aug Refund of P A Inheritance Tax overpayment (18,492.30) 28-Aug Executrix Commission - Kaye N. Failor 11,388.00 28-Aug Attorney's Fees 9,750.00 TOTAL DISBURSEMENTS 111,484.41 First & Final Account and Proposed Schedule of Distribution Estate of Raymont T. Bender Page 5 RECAPITULATION Principal Received - Real Estate 145,000.00 135,514.84 Principal Received - Personal Property Total Income Received 1,659.97 282,174.81 Total Receipts Less Total Disbursements 111,484.41 Balance for Distribution 170,690.40 First & Final Account and Proposed Schedule of Distribution Estate of Raymont T. Bender Page 6 PROPOSED SCHEDULE OF DISTRIBUTION Note: All distributions made pursuant to paragraph Third(B) of the Will. Balance Available for Distribution: 1) Estate of Harriet Sweger, Deceased, Sister Harriet Sweger Died December 5,2006 c/o Thomas E. Flower, Esquire 2109 Market Street Camp Hill, PA 17011 1/4 of Estate In-Kind Distribution of Television Less June 11, 2007 Partial Distribution Net Cash Distribution upon ConfIrmation of Account 2) Betty J. DeWalt, Sister 741 Bloserville Road Newville, P A 17241 1/4 of Estate In-Kind Distribution of Lift Chair Less June 11,2007 Partial Distribution Net Cash Distribution upon ConfIrmation of Account 3) Beverly Stets, Sister 726 Bloserville Road Newville, PA 17241 1/4 of Estate Less June 11, 2007 Partial Distribution Net Cash Distribution upon ConfIrmation of Account 4) Heirs of Marie Mckeehan, Deceased, Sister: 4a) Roger L. McKeehan, Nephew 15 Mel-Ron Court Carlisle, P A 17015 1/24 of Estate Less June 11,2007 Partial Distribution Net Cash Distribution upon Confirmation of Account First & Final Account and Proposed Schedule of Distribution Estate of Raymont T. Bender $170,690.40 42,672.60 (450.00) (21,111.30) 21,111.30 42,672.60 (427.00) (21,122.80) 21,122.80 42,672.60 (21,336.30) 21,336.30 7,112.09 (3,556.05) 3,556.04 Page 7 4b) Jay L. McKeehan, Nephew 1015 Alexander Spring Road Carlisle, P A 17015 1/24 of Estate 7,112.09 Less June 11, 2007 Partial Distribution (3,556.05) Net Cash Distribution upon ConfIrmation of Account 3,556.04 4c) Dale L. McKeehan, Nephew 1954C Walnut Bottom Road Carlisle, P A 17015 1/24 of Estate 7,112.09 Less June 11, 2007 Partial Distribution (3,556.05) Net Cash Distribution upon Confirmation of Account 3,556.04 4d) Barbara J. Smith, Niece 481 South Spring Garden Street Carlisle, PA 17013 1/24 of Estate 7,112.09 Less June 11, 2007 Partial Distribution (3,556.05) Net Cash Distribution upon ConfIrmation of Account 3,556.04 4e) Brenda Brant, Niece 86 Clay Road Carlisle, P A 17015 1/24 of Estate 7,112.09 Less June 11, 2007 Partial Distribution (3,556.05) Net Cash Distribution upon ConfIrmation of Account 3,556.04 4f) Heirs of Edgar F. McKeehan, Jr., Deceased, Nephew: 4f-1) Karol B. Shughart, grand-niece 9052 Twisted Hickory Road Bladenboro, NC 28320 1/48 of Estate 3,556.08 Less June 11, 2007 Partial Distribution (1,778.04) Net Cash Distribution upon ConfIrmation of Account 1,778.04 First & Final Account and Proposed Schedule of Distribution Estate of Raymont T. Bender Page 8 4f-2) Mark D. McKeehan, grand-nephew 369 Cattail Court Pennsburg, P A 18073 1/48 of Estate Less June 11, 2007 Partial Distribution Net Cash Distribution upon Confirmation of Account 3,556.07 (1,778.04) 1,778.03 TOTAL DISTRIBUTIONS: $170,690.40 COMMONWEALTH OF PENNSYLVANIA SS.: COUNTY OF CUMBERALND Before me, the undersigned officer, personally appeared Kaye N. Failor, Executors of the Last Will and Testament of Raymond T. Bender, Deceased, who, being duly sworn according to law, desposes and says that the foregoing First and Final Account and Proposed Schedule are true and correct to the best of his know ledge, information and belief. Kaye N. Failor, Executrix Sworn to and subscribed before me I- l- '" this I J day of -..JW\J-, ~ 00 '7. 91.d~ NOTARiAl SEAl TRISHA A. UESS, Notary Public- Borough of Carlisle, Cumbo County, PA My Commission Expires May 20,2010 First & Final Account and Proposed Schedule of Distribution Estate of Raymont T. Bender Page 9