HomeMy WebLinkAbout7-20-07
DECEDENT'S ESTATE
o
c
-~o
Pi ~~ C)
"'-. ,'----
"-.)
~
'''-...J
(~
c::
--.'-'
,
COURT OF COMMON PLEAS OF
Cumberland COUNTY, PENNSYLVANIA.
..' )
ORPHANS' COURT DIVISION --I
'-",
:u
;:;;.:::
c>
II
"'.)
C)
~71"
C()
",)
a
ESTATE OF Jean F. Hiler , DECEASED
No. 21-07-0069
PETITION FOR ADJUDICATION /
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.
INCLUDEATTACHMENTSAT THE BACK OF THIS FORM.
Name of Counsel: James D, Bogar
Supreme CourtI.D. No.: 19475
Name of Law Firm: Law Offices of James D. Bogar
Address: One West Main Street, Shiremanstown, PA 17011
Telephone: 717-737-8761
Fax: 717-737-2086
Form OC-Ol rev. 10.13.06
Page 1 of 10
Estate of Jean F. Hiler
, Deceased
1. Name(s) and address(es) ofPetitioner(s):
Name:
Gerald W. Hiler
James D. Bogar
Address:
193 Simmons Road
One West Main Street
Mechanicsburg, PA 17055
Shiremanstown, P A 17011
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? . . . . . . . . . . . . . . . . . . . " ~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 January 9, 2007
tEl Letters Testamentary or DLetters of Administration were granted to Petitioner(s) on
January 19.2007
Date of Will (if applicable): November 13, 2006
Date(s) of Codicil(s) (if applicable):
Date of probate (ifdifferentfrom date Letters granted): January 19,2007
Was a bond required? [JY es 2J No If yes, state amount:
Are proofs of advertising of the grant of Letters attached? ......... ~ Yes 0 No
Dates of advertising of the grant of Letters: The Patriot-News _ 1/31/07 2/2/07
, ,
2/9/07; Cumberland Law Joumal-1/26/07, 2/2/07, 2/9/07
Form OC-OJ rev. JO.13.06
Page 2 of 10
Estate of Jean F. Hiler
, Deceased
3. Was decedent survived by a spouse? . . . . . . . . . . . . . . . . . . . . . . . . . . . .. DYes 12] No
If yes, name of the surviving spouse:
4. Has the surviving spouse filed to take an elective share? ............. DYes 0 No
(See Section 2201 et sea. 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):
None
6. Did decedent marry after execution of Will or Codicil(s)? . . . . . . . . . .. D Yes lEI No
Were any children born to decedent after execution of
Will or Codicil(s)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . DYes lEI 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . lEIYes 0 No
Form OC-01 rev. 10.13.06
Page 3 of 10
Estate of Jean F. Hiler
, 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 Partv in Interest
Relationshiv and Comments, if anv
Interest
See Attached Schedule "J" from
Pa. Inheritance Tax Return
Form OC-01 rev. 10.13.06
Page 4 of 10
Estate of Jean F. Hiler
, Deceased
Name and Address of Each Partv 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 (~ee Pa. o.c. Rule 12.4).
Appointment of GuardianlTrustee no required.
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.
N/A
Form OC-OI rev. 10.13.06
Page 5 of 10
Estate of Jean F. Hiler
, 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 andAddress of Each Claimant Amount of Claim Claim Will Claim
Admitted? Be FQld In
Full?
N/A DYes DYes
DNo DNo
DYes DYes
DNo DNo
DYes DYes
DNo DNo
DYes DYes
DNo DNo
If the estate is insolvent, attach a schedule setting forth the order of preference under
20 Pa.C.S. 93392 and the proposed payments.
11.
Was family exemption claimed?
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
DYes
l2JNo
DNo
Was family exemption allowed?
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
DYes
Family exemption claimant's name and relationship:
Name:
Relationship:
Form OC-OJ rev. JO.13.06
Page 6 of 10
Estate of Jean F. Hiler
, Deceased
12. The amount of Pennsylvania Transfer Inheritance Tax and additional Pennsylvania Estate
Tax paid, the date(s) ofpayment(s), and the interest(s) upon which paid, are as follows:
Date
Payment Interest
4/4/07
$49,091.25 0.00
5/14/07
$ 669.62
0.00
13. On the date of death, was the decedent a fiduciary
(personal representative, trustee, guardian, agent under power
of attorney) or surety onthebondofafiduciary? ................... DYes 0No
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:
N/A
B. Has notice of the question requiring adjudication been given
to the parties identified in Paragraph 9 above? .................. DYes D No
15. If Petitioner(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 OC-OI rev. 10.13.06
Page 7 of 10
Estate of Jean F. Hiler
, Deceased
16. Had the decedent been adjudicated an incapacitated person? . . . . . . . . . .0 Yes ~ No
If yes, attach a copy of the Order if available; otherwise state the Court, term, number,
date, and name of Hearing Judge.
17. A. List or attach a separate list of additional receipts and disbursements since the closing
date of the Account.
None
B. Has notice of the additional receipts and disbursements been
given to the parties identified in Paragraph 9 above? ............ . DYes D No
18. If a reserve is requested, state amount and purpose.
Amount:$2, 5 00.00
Purpose: Costs to conclude administration of Estate including preparation of 2007
personal income tax returns, fiduciary income tax returns and filing fee for
First and Final Account
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 [aNo
If so, attach a copy of the notice.
19.
Is the Court being asked to direct
the filing of a Schedule of Distribution?
DYes raNo
As to real estate only? ....................................... . []Yes 12] No
Form OC-OJ rev. JO.13.06
Page 8 of 10
Estate of Jean F. Hiler
, 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 Attached Schedule "J" ofPa. Inheritance Tax
Seven (7) residuary
Return and Statement of Proposed Distribution
beneficiaries-each receive
a One-Seventh Share
B. Principal:
Proposed Distributee(s)
Amount/Proportion
Same as "A"
Submitted By:
(All petitioners must sign.
Add additional lines ifnecessary):
1/1~/lJ7
-1I10/D7
Form OC-OJ rev. JO.13.06
Page 9 of 10
Estate of Jean F. Hiler
, 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. S 4904 (relating to unsworn
falsification to authorities).
Signature of Peti tioner
* 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.
-dlC2do7
Form DC-OJ rev. 1O.J3.06
Page 10 of 10
THE PATRIOT NEWS
THE SUNDAY PATRIOT NEWS
Proof of Publication
Under Act No. 587, Approved May 16, 1929
Commonwealth of Pennsylvania, County of Dauphin} ss
Joseph A. Dennison, being duly sworn according to law, deposes and says:
That he is the Assistant Controller of The Patriot News Co., a corporation organized and existing under the
laws of the COTlllllOnwealth of Pelllisylvania, with its principal office and place of business at 812 to 818 Market
Street in the City of Harrisburg, County of Dauphin, State of Pennsylvania, owner and publisher of The Parriot-
News and The Sunday Patriot-News newspapers of general circulation, printed and published at 812 to 818 Market
Street, in the City, County and State aforesaid; that The Patriot-News and The Sunday Patriot-News were
established March 4th, 1854, and September 18th, 1949, respectively, and all have been continuously published ever
smce;
That the printed notice or publication which is securely attached hereto is exactly as printed and published
in their regular daily and/or Sunday/ Metro editions which appeared in the 31st day(s) of January and the 7th and
14th day(s) of February 2007. That neither he nor said Company is interested in the subject matter of said printed
notice or advertising, and that all of the allegations of this statement as to the time, place and character of
publication are true; and
That he has personal knowledge of the facts aforesaid and is duly authorized and empowered to verify this
statement on behalf of The Patriot-News Co. aforesaid by virtue and pursuant to a resolution unanimously passed
and adopted severally by the stockholders and board of directors of the said Company and subsequently duly
recorded in the office for the Recording of Deeds in and for said County of Dauphin in Miscellaneous Book "M",
Volume 14, Page 317.
PUBLICATION
COPY
............aJ#v~........m.......................m.
Sworn to ang:C~~~~Hi~~mrb: 2007 A.D.
Notarial Seal
Teny L. Russell, Notary Public
City Of Harrisburg, Dauphin County
My Commiss'on Expires J ne 6, 201
Member, . nnsylvania Asso ation of ot
EXECUTOR'S NOTICE
Estate of Jecm F. Hiler
Letters Testamentary on the Estate of
Jean F. Hiler, late of Mechanlcsburg.
gPPflr Allen Township, Cumberland
e3Utonty:the' PennsYlvania, have been grant.
undersigned. All persons k
Ing themselves to be Indebted to sal~'::~ :
tote are. requested to make Immediate
payment, and those havIng claims will
::;~~:them, without delay, for settle _
Gerakl W. Hiler and James D a--
Co-Executors . ~,
c/o James D. a_rIc. Esquire
One West Main Street
Shiremanstown. PA 17011
JAMES D. BOGAR
ATTORNEY-AT-LAW
ONE WEST MAIN STREET
SHIREMANSTOWN, PA. 17011
PROOF OF PUBLICATION OF NOTICE
IN CUMBERLAND LAW JOURNAL
(Under Act No. 587, approved May 16, 1929), P. L.1784
COMMONWEALTH OF PENNSYL VANIA
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:
January 26, February 2, and February 9, 2007
Affiant further deposes that he is authorized to verify this statement by the Cumberland
Law Journal, a legal periodical of general circulation, and that he is not interested in the subject
matter of the aforesaid notice or advertisement, and that all allegations in the foregoing
statements as to time, place and character of publication are true.
Hiler, Jean F., dee'd.
Late of Mechanicsburg. Upper
Allen Township.
Co-Executors: Gerald W. Hiler
and James D. Bogar c/o James
D. Bogar. Esquire. One West
Main Street. Shiremanstown. PA
17011.
Attorney: James D. Bogar. Es-
quire. One West Main Street.
Shiremanstown. P A 17011.
SWORN TO AND SUBSCRIBED before me this
9 day of February, 2007
7~)~~L-~~
. LO!S E. SWDER, Notary Public
: Carlisle Bore, Cumberland County
f~ f\l~V Co~miss,ion E)~:Jkes fViarch 5,~ 2009
~~~~~..:..:. .
SCHEDULE J
BENEFICIARIES
(Part I, Taxable Distributions)
EST A TE OF:
Jean F. Hiler 052-26-2867 01/09/2007
Item Name and Address of Person(s) Share of Estate Amount of Estate
Number Receiving Property Relationship (Words) ($$$)
1 Gerald W. Hiler Nephew One-Seventh (1/7) of
193 Simmons Road Rest, Residue and
Mechanicsburg, PA 17055 Remainder
2 David L. Jumper Nephew One-Seventh (1/7) of
15 Rockaway Drive Rest, Residue and
Camp Hill, PA 17011 Remainder and Seiko
Watch
3 James R. Jumper Nephew One-Seventh (1/7) of
226 First Street Rest, Residue and
Lemoyne, P A 17043 Remainder and
Diamond Stud Tie
Tack
4 Joyce J. Kreuter Niece One-Seventh (1/7)
319 McBath Street Rest, Residue and
State College, PA 16801 Remainder and
Diamond Ring
5 Jeffrey W. Loope Nephew One-Seventh (1/7)
8387 Kimball Road Rest, Residue and
Manlius, NY 13104-9353 Remainder and
Pewter Bicentennial
Figures
6 Betsy L. Miller Niece One-Seventh (1/7)
131 Washington Street Rest, Residue and
Manlius, NY 13104 Remainder, Diamond
Stud Earrings and
"Dresden Plate" Quilt
7 Amy L. Zullo Niece One-Seventh (1/7)
614 Hummel Avenue Rest, Residue and
Lemoyne, P A 17043 Remainder
Total
1
PROPOSED DISTRIBUTIONS TO BENEFICIARIES
TO:
Amy J. Zullo - Proposed Distribution
Betsy L. Miller - Proposed Distribution
David L. Jumper - Proposed Distribution
Gerald W. Hiler - Proposed Distribution
James R. Jumper - Proposed Distribution
Jeffrey W. Loope - Proposed Distribution
Joyce J. Kreuter - Proposed Distribution
Total
Current Value
07/20/2007
or as noted
Fiduciary
Acquisition
Value
45.674.26
45.674.27
45.674.27
45.674.26
45.674.26
45.674.27
45.674.27
319.719.86
319.719.86
,I'D Y,~li J'31. 77
In the Court of Common Pleas of Cumberland County, Pennsylvania
Orphans' Court Division
File No. 21-07-0069
Estate of Jean F. Hiler, Deceased
Late of Township of Upper Allen Township, PA
FIRST AND FINAL ACCOUNT AND STATEMENT OF PROPOSED DISTRIBUTIONS
Gerald W. Hiler and James D. Bogar, Co-Executors
Date of Death:
01/09/2007
Date of Executor's Appointment:
Date of First Complete Advertisement:
Accounting for the Period:
01/19/2007
Cumberland Law Journal-Jan. 26, Feb. 2, 9, 2007
The Patriot-News-Jan. 31~ Feb. 7, 14, 2007
01/09/2007 to 0 "20/2007
Purpose of Account: Gerald W. Hiler and James D. Bogar, Co-Executors, offer this Account to
acquaint interested parties with the transactions that have occurred during the Administration.
It is important that the Account be carefully examined. Requests for additional information or questions
or objections can be discussed with:
James D. Bogar
Bogar & Hipp Law Offices
One West Main Street
Shiremanstown, PA 17011
~~
,- .)
.....:')
l;::>
--'
'-_
co--.:
717-737-8761
Supreme Court I.D. No. 19475
::':)';:'j
, ~'O
t;::
1. ;,:,,:::-,r-'"
"...' ~]~J
- ~->:::.:
I'...)
o
, ,
t. "j
'-'Qo
(-2 -'n
j"J
"'"J ---j
:;,;-
~"
t"~' ~,
. '
,
c".:- )
.: ,
c ')
r", I
co
co
9 3,954.44
0.00
3,954.44
0.00
3,954.44
0.00
0.00
3,954.44
SUMMARY OF ACCOUNT
Estate of Jean F. Hiler, Deceased
For the period of Januarv 9. 2007 throuah Julv 20. 2007
Proposed Distributions
to Beneficiaries
Paae
10
PRINCIPAL
Receipts: This Account
Net Gain (or Loss) on Sales
or Other Dispositions
1-3
4
Less Disbursements:
Debts of Decedent
Funeral Expenses
Administration Expenses
Federal, State & Local Taxes
Commissions
Fees
Family Exemption
5
5
5-7
8
8
8
Balance Before Distributions
Transfer to (from) Principal
Distributions to Beneficiaries
8
Principal Balance on Hand
For Information:
Investments Made
Changes in Holdings
INCOME
Receipts
This Account
Net Gain (or Loss) on Sales
or Other Dispositions
Less Disbursements
Balance Before Distributions
Transfer to (from) Income
Distributions to Beneficiaries
Income Balance on Hand
For Information:
Investments Made
Changes in Holdings
COMBINED BALANCE ON HAND
Verification
Current
Value
5,536.36
1,602.96
21,468.16
49,760.87
7,529.00
17,160.00
0.00
Fiduciary
Acquisition
Value
319,719.86
419,228.05
1,909.72
421,137.77
103,057.35
318,080.42
0.00
2,315.00
315,765.42
319,719.86
SCHEDULE A
RECEIPTS OF PRINCIPAL
Fiduciary
Acquisition
Value
Cash
01/09/2007 Allstate Financial - Annuity Contract No. 37.927.39
PA00068615, date of death balance $37,927.39
01/09/2007 Cash - Found in Home 55.54
01/09/2007 Cash - Five (5) rolls of Pennies found in home 2.50
01/09/2007 PNC Bank, N.A. - IRA Account No. 75300005543, 3.303.41
date of death balance $3,292.23, accrued
interest $11.18
01/09/2007 PNC Bank, N.A. - Checking Account No. 12.931.76
5140028817, date of death balance $12,931.05,
accrued interest $0.71
01/09/2007 PNC Investments - IRA Investment Account No. 54.696.97
8859-8586
01/09/2007 Postage Stamps - Sold 7.80
01/09/2007 TIAA-CREF - Annuity No. 1020003-7, date of 2.032.95
death value $2,032.95, accrued interest $0.00
0210812007 Capital Blue Cross - Refund 96.80
0210812007 Verizon - Refund 1.95
02120/2007 Prudential Financial - Insurance Death Claim 7.690.93
02120/2007 Prudential Financial - Life Insurance 8.627.47
04/17/2007 Travelers Instructions - Refund 58.00
05/01/2007 Real Estate Tax and Sewer Prorations - From 731.52
Settlement Statement
05/05/2007 Aero Energy - Refund 40.83
05/08/2007 Commonwealth of Pennsylvania - State 163.59
Employees' Retirement System - Final
Settlement
06/07/2007 PP&L - Refund 192.26
Total Cash 128.561.67
Personal Property
01/09/2007 Automobile - Sold at Public Sale-1997 Mercury, 1.600.00
VIN 4M2DV1116VDJ47904
01/09/2007 Diamond Ear Studs - Value as listed on the 600.00
attached appraisal
1
SCHEDULE A
RECEIPTS OF PRINCIPAL
Continued
01/09/2007
Diamond Solitaire Ring - Value as listed on the
attached appraisal
Diamond Tie Tack - Value as listed on the
attached appraisal
Dresden Plate Quilt - Value as listed on the
attached appraisal
Man's Seiko Wrist Watch - Value as listed on the
attached appraisal
Pewter Bicentennial Figures - Value as listed on
the attached appraisal
Personal Property - Sold at Public Sale
Total Personal Property
Stocks I Listed
01/09/2007
01/09/2007
01/09/2007
01/09/2007
04/17/2007
01/09/2007
PNC Investments - Investment Account - Stock -
Classic Account 5904-8010
Total Stocks / Listed
2
670.00
750.00
135.00
35.00
125.00
9.593.50
106.157.88
Fiduciary
Acquisition
Value
13.508.50
106.157.88
SCHEDULE A
RECEIPTS OF PRINCIPAL
Continued
04/30/2007
Real Estate
Real Estate - All that certain piece or parcel of
real estate having erected thereon a dwelling
house being known and numbered as 301
Reservoir Road, Mechanicsburg, Pennsylvania.
The property was acquired by Richard L. Hiler
and Jean F. Hiler by Deed dated February 4,
1960 and recorded February 8, 1960 in the
Cumberland County Recorder of Deeds Office
and Deed dated May 9, 1961 and recorded May
19, 1961 in the Cumberland County Recorder of
Deeds Office. A copy of the two (2) Deeds are
attached hereto and incorporated herein. The
said Richard L. Hiler died December 7,1999
whereupon full and complete title became
vested solely in Jean F. Hiler, the Decedent
herein. The above-described real estate was
sold pursuant to an Agreement for the Sale of
Real Estate dated March 2, 2007, a copy of
which is attached hereto and incorporated
herein. Final settlement took place on April 30,
2007. A copy of the Deed conveying said real
estate, along with a copy of the Settlement
Sheet, are attached hereto and incorporated
herein. The sale price of the real estate was
$171,000.00.
Total Real Estate
171.000.00
Total Inventory
Total Receipts of Principal
3
Fiduciary
Acquisition
Value
171.000.00
419.228.05
419.228.05
SCHEDULE B
GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS - PRINCIPAL
Gain Loss
02106/2007
PNC Investments - Account Closed - Investment
Account - Stock - Classic Account 5904-8010-
Difference in date of death value and close-out
value due to dividends
Net Proceeds
Fiduciary Acquisition Value
108.067.60
-106,157.88
1.909.72
TOTAL GAINS AND LOSSES/PRINCIPAL
LESS LOSS
NET GAIN OR LOSS
1,909.72
1.909.72
4
SCHEDULE C
DISBURSEMENTS OF PRINCIPAL
Debts of Decedent
02/06/2007 Alert Pharmacy - Prescriptions-Final Bill 422.89
02/20/2007 Messiah Village - Final Bill 3.275.87
03/27/2007 Pennsylvania Department of Revenue - 2006 490.00
Personal Income Tax
03/27/2007 United States Treasury - 2006 Personal Income 1.256.00
Tax
05/10/2007 Aero Energy - Heating Oil - Final Bill 91.60
Total Debts of Decedent 5.536.36
Funeral Expenses
01/25/2007 Shiremanstown United Methodist Church - 250.00
Funeral Luncheon
02/28/2007 Myers Funeral Home, Inc. - Funeral 1.352.96
Total Funeral Expenses 1.602.96
Administration Expenses
01/18/2007 Cumberland Law Journal - Executor's Notice 75.00
01/19/2007 Register of Wills - Probate Fees 414.00
01/25/2007 PNC Bank, N.A. - Difference between date of 215.71
death value and close-out value of account - due
to outstanding checks
01/25/2007 York Waste Disposal - Trash-Final Bill 43.50
02/01/2007 AT&T - Telephone-Final Bill 10.08
02/05/2007 Terry Lindsey - Trash Removal (prior to sale of 325.00
home)
02/07/2007 Dri-Way, Inc. - Carpet Cleaning (prior to sale of 135.00
home)
02/22/2007 The Patriot News Co. - Executor's Notice 127.74
5
SCHEDULE C
DISBURSEMENTS OF PRINCIPAL
Continued
02123/2007 Henderson & Co. Jewelers, Inc. - Appraisal 105.00
03/06/2007 United Water - Water Bill-Final 56.96
03/20/2007 Travelers Indemnity & Affiliates - Automobile 196.50
Insurance
03/23/2007 United States Postal Service - Certified 15.21
Mail-Prudential Insurance Company and Allstate
Insurance Company, TIAA-CREF
04/03/2007 PP&L - Electric Bill-Final 378.07
04104/2007 Register of Wills - Short Certificates 24.00
04/0412007 Travelers Indemnity & Affiliates - Homeowner's 257.01
Insurance
04/17/2007 Rowe's Auction Service - Commission on Sale 3.357.50
of Personal Property
04/17/2007 Rowe's Auction Service - Commission on Sale 320.00
of Automobile
04130/2007 Assured Land Transfers - Notary Fee in 10.00
connection with real estate closing
04/30/2007 Cumberland County Recorder of Deeds - Realty 1.710.00
Transfer Tax
04/30/2007 Lawyers Realty LLC - Real Estate Commission 5.105.00
04/30/2007 M. C. Walker Realty - Real Estate Commission 5.155.00
04/30/2007 Marlin E. Yohn, Upper Allen Township Tax 532.05
Collector - CountylTownship Real Estate Tax
04/30/2007 Upper Allen Township - Sewer BiII- paid on 300.00
settlement statement
05/14/2007 Register of Wills - Filing Fee - Return and 30.00
Inventory
05/14/2007 Register of Wills - Additional Probate Fee 50.00
TO BE PAID RESERVES: - Costs to conclude administration 2.500.00
of Estate including filing fee for Pa. Inheritance
Tax Return, Inventory and First and Final
Account; preparation of Personal and Fiduciary
Income Tax Returns
06111/2007 Pa. Department of Revenue - 19.83
Penalty-Non-Payment of Estimated Taxes
6
SCHEDULE C
DISBURSEMENTS OF PRINCIPAL
Continued
Total Miscellaneous Administrative Expenses
21.468.16
Federal. State & Local Taxes
04/04/2007
05/14/2007
Register of Wills, Agent - Pa. Inheritance Tax
Register of Wills, Agent - Pa. Inheritance Tax
Paid with Return
Total Taxes
49.091.25
669.62
49.760.87
Commissions
'ID BE PAID Gerald W. Hiler - Co-Executor's Commission 7.529.00
Total Commissions 7.529.00
Fees
03/27/2007 Sam Barbush, CPA - Preparation of 2006 410.00
Personal Income Tax Returns
05/15/2007 James D. Bogar, Esquire - One-Half (1/2) Legal 8.375.00
Fees
'ID BE PAID James D. Bogar, Esquire - One-Half (1/2) Legal 8.375.00
Fees
Total Fees 17.160.00
TOTAL DISBURSEMENTS OF PRINCIPAL 103.057.35
7
SCHEDULE D
DISTRIBUTIONS OF PRINCIPAL
03/23/2007
Diamond Ear Studs - Specific Bequest to Betsy
Miller
Diamond Solitaire Ring - Specific Bequest to
Joyce J. Kreuter
Diamond Tie Tack - Specific Bequest to James
R. Jumper
Dresden Plate Quilt - Specific Bequest to Betsy
Miller
Man's Seiko Wrist Watch - Specific Bequest to
David L. Jumper
Pewter Bicentennial Figures - Specific Bequest
to Jeffrey W. Loope
03/23/2007
03/23/2007
03/23/2007
03/23/2007
03/23/2007
600.00
670.00
750.00
135.00
35.00
125.00
TOTAL DISTRIBUTIONS TO BENEFICIARIES
8
2.315.00
2,315.00
SCHEDULE G
RECEIPTS OF INCOME
Dividend
02106/2007 PNC Investments - Dividends earned in IRA 833.12
Investment Account No. 8859-8586
TOTAL DIVIDEND INCOME 833.12
Interest/Ban k
02106/2007 Allstate Financial - Interest Earned on Annuity 96.18
Contract No. PA00068615 from date of death
thrnuah r.ln~F!-nut
04/17/2007 TIAA-CREF - Interest Earned on Annuity No. 197.02
ID20003-7 from date of death through close-out
04124/2007 PNC Bank, N.A. - Interest earned in IRA Account 44.18
No. 75300005543 from date of death through
close-out of account
06/30/2007 Commerce Bank, N.A. - Interest earned in Estate 2.10
checking account through 6/30/07
07/30/2007 Commerce Bank, N.A. -Interest earned in Estate 2.781.84
savings account through 6/30/07
TOTAL BANK INTEREST 3.121.32
TOTAL RECEIPTS OF INCOME 3.954.44
9
PROPOSED DISTRIBUTIONS TO BENEFICIARIES
TO:
Amy J. Zullo - Proposed Distribution
Betsy L. Miller - Proposed Distribution
David L. Jumper - Proposed Distribution
Gerald W. Hiler - Proposed Distribution
James R. Jumper - Proposed Distribution
Jeffrey W. Loope - Proposed Distribution
Joyce J. Kreuter - Proposed Distribution
Total
10
Current Value
07/20/2007
or as noted
Fiduciary
Acquisition
Value
45.674.26
45.674.27
45.674.27
45.674.26
45.674.26
45.674.27
45.674.27
319.719.86
319.719.86
In the Court of Common Pleas of Cumberland County, Pennsylvania
Orphans' Court Division
File No. 21-07-0069
Estate of Jean F. Hiler, Deceased
Verification
Gerald W. Hiler and James D. Bogar, Co-Executors under the Last Will and Testament of Jean F.
Hiler, Deceased, hereby declare under oath that they have fully and faithfully discharged the duties
of their office; that the foregoing 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 his/her knowledge, there are no claims now 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 foregoing Account.
This statement is made subject to penalties of 18 Pa. C.S.A. Section 4904 relating to unsworn
falsification to authorities.
Dated:
II/raJo)
LAST WILL AND TESTAMENT
i-....')
;-::::::)
JEAN F. HILER
..J. ~
.;.-...,..
~I..l
--.J
OF
()
::tJ
-TJ (:-)
:;;::..~
,
,
C)
c ~-
I, JEAN F. HILER, of Mechanicsburg, Cumberlan~,Couri?y,
-,!. (..:)
Pennsylvania, make, publish and declare this as and for my Last
Will and Testament, hereby revoking all other Wills and Codicils
heretofore made by me.
FIRST: I bequeath such of my tangible personal prop-
erty as is set forth in a separate dated and signed Memorandum,
which dated and signed Memorandum shall be placed with or at-
tached to this, my Last Will and Testament, to the individuals
designated therein. It is my intent that the last dated and
signed Memorandum shall control. If there is no Memorandum, it
is my intent that all of my tangible personal property shall be
and become a part of my residuary estate.
SECOND: I devise and bequeath all the rest, residue
and remainder of my estate of whatever nature and wherever
situate, including any property over which I hold power of
appointment and together with any insurance policies thereon, as
follows:
~
--;
(A) One-seventh (1/7) thereof to my nephew, JEFFREY W.
LOOPE, of Manlius, New York, provided that should he predecease
me, I give and bequeath his share unto his issue per stirpes by
representation, and if there be a failure of same, then I give
and bequeath his share to my niece, BETSY L. MILLER.
(B) One-seventh (1/7) thereof to my niece, BETSY L.
MILLER, of Manlius, New York, provided that should she predecease
me, I give and bequeath her share unto her issue per stirpes by
representation, and if there be a failure of same, then I give
and bequeath her share to my nephew, JAMES R. JUMPER.
(C) One-seventh (1/7) thereof to my niece, JOYCE J.
KREUTER, of State College, Pennsylvania, provided that should she
predecease me, I give and bequeath her share unto her issue per
stirpes by representation, and if there be a failure of same,
then I give and bequeath her share to my nephew, DAVID L. JUMPER.
(D) One-seventh (1/7) thereof to my nephew, DAVID L.
JUMPER, of New Cumberland, Pennsylvania, provided that should he
predecease me, I give and bequeath his share unto his issue per
stirpes by representation, and if there be a failure of same,
then I give and bequeath his share to my niece, JOYCE J. KREUTER.
(E) One-seventh (1/7) thereof to my niece, AMY J.
ZULLO, of Lemoyne, Pennsylvania, provided that should she prede-
cease me, I give and bequeath her share unto her issue per
stirpes by representation, and if there be a failure of same,
then I give and bequeath her share to my nephew, JAMES R. JUMPER.
(F) One-seventh (1/7) thereof to my nephew, JAMES R.
JUMPER, of Lemoyne, Pennsylvania, provided that should he prede-
cease me, I give and bequeath his share unto his issue per
stirpes by representation, and if there be a failure of same,
then I give and bequeath his share to my niece, JOYCE J. KREUTER.
(G) One-seventh (1/7) thereof to my nephew, GERALD W.
HILER, of Mechanicsburg, Pennsylvania, provided that should he
predecease me, I give and bequeath his share unto his wife,
DORIS J. HILER.
THIRD: Should any of my great-nieces and great-neph-
ews, as specifically set forth herein, not have attained the age
of twenty-two (22) years at the time for distribution to him or
her, I give, devise and bequeath the share of each such great-
niece or great-nephew to my hereinafter named Trustee or Trust-
ees, IN SEPARATE TRUSTS, to hold, manage, invest and reinvest the
shares so received, and to use and apply from time to time such
portion of income and principal for the said great-niece's or
2
great-nephew's education (including college, trade school or
other similar training or education), as my Trustee or Trustees,
in their sole discretion, deem advisable.
Any income or principal not so applied shall be dis-
tributed to each great-niece or great-nephew when he or she
attains the age of twenty-two (22) years. In the event any of my
great-nieces or great-nephews die prior to the termination of the
Trust set forth herein for their benefit, the interest of my
great-niece or great-nephew in said Trust shall cease with any
income and principal being divided evenly between or among that
deceased great-niece's or great-nephew's natural brothers and
sisters or the separate trusts established hereunder for their
benefit and, in the absence of any natural brothers and sisters,
to my other great-nieces and great-nephews, as specifically set
forth herein, in equal shares.
FOURTH: In addition to all powers granted to them by
law and by other provisions of this Will, I give the fiduciaries
acting hereunder the following powers, applicable to all proper-
ty, exercisable without court approval and effective until actual
distribution of all property:
(A) To sell at public or private sale, or to lease,
for any period of time, any real or personal property and to give
options for sales, exchanges or leases, for such prices and upon
such terms (including credit, with or without security) or
conditions as are deemed proper. This includes the power to give
legally sufficient instruments for transfer of the property and
to receive the proceeds of any disposition of it.
(B) To partition, subdivide, or lmprove real estate
and to enter into agreements concerning the partition, subdivi-
sion, improvement, zoning or management of real estate and to
impose or extinguish restrictions on real estate.
3
(C) To compromise any claim or controversy and to
abandon any property which is of little or no value.
(D) To invest in all forms of property, including
stocks, common trust funds and mortgage investment funds, without
restriction to investments authorized for Pennsylvania fiduci-
aries, as are deemed proper, without regard to any principle of
diversification, risk or productivity.
(E) To exercise any option, right or privilege granted
in insurance policies or in other investments.
(F) To exercise any election or privilege given by the
Federal and other tax laws, including, but not necessarily being
limited to, personal income, gift and estate or inheritance tax
laws.
(G) To make distributions to my herein named benefici-
aries In cash or in kind or partly in each.
(H) To borrow money from themselves or others in order
to pay debts, taxes, or estate or trust administration expenses,
to protect or improve any property held under my will, and for
investment purposes.
(I) To select a mode of payment under any qualified
retirement plan (pension plan, profit sharing plan, employee
stock ownership plan, or any other type of qualified plan) to the
extent the plan or the law permits them to do so, and to exercise
any other rights which they may have under the plan, in whatever
manner they consider advisable.
FIFTH: I nominate and appoint JAMES R. JUMPER, as
Trustee of the hereinabove described trusts. In the event of the
death, resignation or inability to serve for any reason
whatsoever of the said JAMES R. JUMPER, I nominate and appoint
JEFFREY W. LOOPE, as Trustee of the hereinabove described trusts,
4
who shall serve without bond and shall receive fair or reasonable
compensation
SIXTH: I direct that all inheritance, estate, trans-
fer, succession and death taxes, of any kind whatsoever, which
may be payable by reason of my death, whether or not with respect
to property passing under this Will, shall be paid out of the
principal of my residuary estate.
SEVENTH: All interests hereunder, whether principal or
income, which are undistributed and in the possession of the
fiduciaries acting hereunder, even though vested or distribut-
able, shall not be subject to attachment, execution or sequestra-
tion for any debt, contract, obligation or liability of any
beneficiary, and furthermore, shall not be subject to pledge,
assignment, conveyance or anticipation.
I nominate and appoint GERALD W. HILER and
EIGHTH:
JAMES D. BOGAR, Co-Executors of this, my Last Will and Testament.
I direct that my Co-Executors, Trustee or Trustees, as the case
may be, and their successors, shall not be required to post
security or a bond for the performance of their duties in any
jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and
seal to this, my Last Will and Testament, this \:3 ,..., day of
..:lc.u~t\'\P'-:P- , 2006.
. ~~
~. ~ILER
(SEAL)
5
Signed, sealed, published and declared by the above-
named Testatrix as and for her Last Will and Testament in our
presence, who, at her request, in her presence and in the
presence of each other, have hereunto subscribed our names as
attesting witnesses.
~M{~
Address
Address
6
MEMORANDUM
In accordance with the provisions of Clause FIRST of my
Last Will and Testament, dated November 13, 2006, I direct that
the following described personal property be given outright to
those individuals so designated:
1. To BETSY L. MILLER, I give the Diamond Stud Earrings
and "Dresden Plate" Quilt.
2. To JEFFREY W. LOOPE, I give the Pewter Bicentennial
Figures (10) Franklin Mint.
3 . To JOYCE J. KREUTER, I give the Diamond Ring.
4. To DAVID L. JUMPER, I give the Man's Seiko Watch and
Square Tie Tack with Small Diamond in Center.
5. To JAMES R. JUMPER, I give the Diamond Stud Tie Tack.
Da t e: ~'\.... I cPr - (j (.,
\Lt;~ ~v 4.0 {,-<-/
! I
JEAiN F. HILER
( SEAL)
IN RE: ESTATE OF
JEAN F. HILER, LATE OF
UPPER ALLEN TOWNSHIP,
MECHANICSBURG, CUMBERLAND
COUNTY, PENNSYLVANIA,
DECEASED
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 21-07-0069
NOTICE OF FILING ACCOUNT
NOTICE IS HEREBY GIVEN that Gerald W. Hiler and James D. Bogar, Co-
Executors of the Estate of JEAN F. HILER, deceased, has this date filed
their First and Final Account and Statement of Proposed Distribution in the
above-captioned Estate in the Cumberland County Register of Wills Office
where the same is filed as public record and may be inspected. Enclosed
herewith is a copy of the First and Final Account as filed.
YOU ARE FURTHER notified that any exceptions or objections to said
Account must be filed in writing at the Cumberland County Clerk of the
Orphans' Court Office not later than the audit day of said Account sched-
uled as set forth below.
UNLESS written exceptions or objections are filed thereto, said
Account will be presented to the above-captioned Court at 9:30 A.M. on
Tuesday, August 28, 2007, at which time said Account will be audited.
Date: July 20, 2007
oar, Esquire
the Estate
One West Main Street
Shiremanstown, PA 17011
(717) 737-8761
o
So
70j :D
.....-0
{1~P
~Sf3
. /-
..~3q
Ii
TJ--1
j::.""
".)
c:::>
=
->
'-
c::
r-
N
o
:r>t<
:3C
cc: Amy J. Zullo
Betsy L. Miller
David L. Jumper
James R. Jumper
Jeffrey W. Loope
Joyce J. Kreuter
Gerald W. Hiler, Co-Executor
James D. Bogar, Co-Executor
co
\..0