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HomeMy WebLinkAbout10-26-07 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-07-405 FIRST AND FINAL ACCOUNT OF JONATHAN R. BIRBECK, EXECUTOR FOR ESTATE OF JOHN G.W. BIRBECK LATE OF MECHANICSBURG BOROUGH Date of Death: April 15, 2007 Date of Executor's Appointment: April 26, 2007 Advertising Grant of Letters: ~ ~Y2:>1d-' .toS ~ r.l - . ~ ~ r--' ~ c-.J -.... C' C'-\ ... ~ t"'\ ~ \- ~ ~ \'..1 ~ ~ .....,) ~ f\ (:: ') ... C '^' - ~ ~ ~ "" - ~ ,., ,.) ,,~) . I j. 'j r', . ) L. _.~.) c~ -; The Sentinel: May 12,19 and 26, 2007 Cumberland Law Journal: May 4, 11 and 18, 2007 Accounting for the Period: April 15, 2007 to September 6, 2007 Purpose of Account: Jonathan R. Birbeck, Executor offers this account to acquaint interested parties with the transactions that have occurred during his administration. This account also indicates the proposed distribution of the estate. It is important that the account be carefully examined. Requests for additional information or questions or objections can be discussed with: Michael A. Scherer, Esquire O'Brien, Baric & Scherer 19 West South Street Carlisle, PA, 17013 (717) 249-6873 1 ..~ SUMMARY OF ACCOUNT Proposed Distribution to Testamentary Trust Principal Account Value (Date of Death) Net Loss on Sale of Securities Present Value of M& T checking Present Value of M&T securities Present Value of M& T money market Prepaid Inheritance Tax Less Disbursements Debts of Decedent Funeral Expenses Administration Expenses Commissions on Securities Sales Federal and State Taxes Fees and Commissions Balance before Distributions Distributions to Beneficiaries Principal Balance on Hand Income Receipts Less Disbursements Balance Before Disbursements Distributions to Beneficiaries Income Balance on Hand Combined Balance on Hand TOTAL Current Value $431,866.12 ------------ ------------ $ (23,776.32) $ 47,020.70 $ 372,561.64 $ 26,730.79 $ 23,000.00 TOTAL $ 271.30 Prepaid $ 1,074.85 $ 2,094.38 $26,000.00 $32.421.00 $61,861.53 2 Fiduciary Acquisition Value $493,727.65 $493,727.65 $493,089.45 $ 431,227.92 None $ 431,227.92 $ 638.20 None $ 638.20 None $ 638.20 $431,866.12 RECEIPTS OF PRINCIPAL DESCRIPTION VALUE 584.459 Shrs Alliance Berstein Large Cap Growth A 1,847 Shrs Blackrock Enhanced Dividend 2,347 Shrs Eaton 'Vance Tax Global Buy 3,307 Shrs Eaton Vance Insured Municipal Bond Fd 1,172.191 Shrs Franklin Growth Fund A 17,265.059 Shrs Lord Abbott PA Tax Free Fund 1,388 Shrs Pimco Municipal Income Fund II 25,000 units BOAMS 04-31A1 5.5% 25,000 units GNMA 06-38WA 5.75% 15,000 units Goodyear 7.857% 29,000 units FHLMC 2864DB 5.0% 25,000 units FHLMC 2945BK 5.25% 25,000 units FHLMC 3013AP 5.5% 25,000 unites FNMA 06=15BH 5.75% 25,000 units FNMA 60-34BN 6.0% 20,000 units FHLMC 3257HA 5.5% 62 units Nuveen Ins Unit Trust PA 269 130 Units Nuveen Tax Ex FR Insured PA 271 50 units Nuveen PA Insd 281 $12,402.21 $27,668.06 $46,963.47 $52,415.95 $50,580.04 $89,950.95 $21,514.00 $ 2,271.16 $17,961.36 $15,675.00 $18,602.67 $10,038.68 $18,065.94 $13,710.26 $11,579.64 $19,086.59 $ 6,329.58 $13,352.30 $ 5,112.50 3 25 units Penn Insd Municipallnc Tr 150 3,337.111 Shrs PA Municipal Bond A 40516.71 units Penn Mutual Diversifier Annuity AM refund TOTAL RECEIPTS OF PRINCIPAL RECEIPTS OF INCOME Security Description 13,489.209 Shrs Franklin Income Fun 5,795.981Shrs Franklin US Government Fund 3,557.875 Shrs Franklin Strategic Income Fund 3,167.23 Shrs Templeton Global Bond Fun Total Income SECURITIES SOLD BY M& T BANK DURING ACCOUNTING PERIOD $ 5,225.50 $33,771.59 $185,708.72 $ 49.00 $678,035.14 Income $161.87 $155.91 $177.89 $142.53 $638.20 Sales Price Less Commissions 584.459 Shrs Alliance Berstein Large Cap Growth A 1,847 Shrs Blackrock Enhanced Dividend 2,347 Shrs Eaton Vance Tax Global Buy 3,307 Shrs Eaton Vance Insured Municipal Bond Fd 17,265.059 Shrs Lord Abbott PA Tax Free Fund 4 $12,922.39 $26,683.30 $45,487.54 $48,370.01 $88,569.75 Total securities sold $19,868.40 $6,283.70 $13,266.50 $5,051.00 $5,279.00 $32,903.91 $185.703.72 $490,394.22 1,388 Shrs Pimco Municipal Income Fund II 62 units Nuveen Ins Unit Trust PA 269 130 Units Nuveen Tax Ex FR Insured PA 271 50 units Nuveen PA Insd 281 25 units Penn Insd Municipallnc Tr 150 3,337.111 Shrs PA Municipal Bond A 40516.71 units Penn Mutual Diversifier Annuity SECURITIES PURCHASED BY M & T BANK DURING ACCOUNTING PERIOD Security Description Purchases Shares Reinvested 13,489.209 Shrs Franklin Income Fun $37,500.00 61.0830 5,795.981Shrs Franklin US Government Fund $ 37,500.00 24.6690 3,557.875 Shrs Franklin Strategic Income Fund $37,500.00 17.5780 1,304.348 Shrs Mutual Series Shares Class A $37,500.00 1,325.088 Shrs Templeton Growth Fund $37,500.00 3,167.23 Shrs Templeton Global Bond Fun $37,500.00 12.8520 $142.53 Total Purchase Value $225,000.00 116.1820 5 DEBTS OF DECEDENT 1. 2. Quantum Imaging Dr. Inners TOTAL DEBTS OF DECEDENT FUNERAL EXPENSES 1. Prepaid $ 243.00 $ 28.30 $ 271.30 ADMINISTRATION EXPENSES 1. 2. 3. 4. Register of Wills Cumberland Law Journal The Sentinel Accountant's Fees- Est. $462.00 $ 75.00 $187.85 $350.00 TOTAL ADMINISTRATIVE EXPENSES $1,074.85 BROKER'S COMMISSIONS PAID ON SALE OF SECURITIES REQUIRED TO RAISE FUNDS FOR ADMINISTRATIVE EXPENSES 1. 2. 3. 4. 1,847 Shrs Blackrock Enhanced Dividend 2,347 Shrs Eaton Vance Tax Global Buy 3,307 Shrs Eaton Vance Insured Mun Bond Fd 1,388 Shrs Pimco Municipal Income Fund II TOTAL COMMISSIONS $462.18 $601.83 $447.04 $363.33 $2,094.38 FEDERAL AND STATE TAXES 1. 2. Reserve for 2007 Income Taxes Pennsylvania Inheritance Tax $ 3,000.00 $23.000.00 TOTAL FEDERAL AND STATE TAXES $26,000.00 6 FEES AND COMMISSIONS 1. 2. 3. O'Brien, Baric & Scherer-Attorney Fees Executor Fee Accounting Fees $ 7,500.00 $23,921.00 $ 1,000.00 TOTAL FEES AND COMMISSIONS $32,421.00 TOTAL EXPENSES $61,861.53 7 DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES 1. None. PROPOSED DISTRIBUTION TO BENEFICIARIES The decedent's will provided that the residue of his estate shall fund a testamentary trust, the income from which will be paid to the surviving spouse for her life. The trust has been established at M & T Bank. The sum of $431,866.12 shall be placed into the trust account upon confirmation of the account. At the death of the surviving spouse, the remainder of the trust shall be distributed to the Camp Hill United Methodist Church in the amount of $15,000.00 and the balance of the trust will be paid to the decedent's son. Any sums remaining in the estate account after payment of 2007 income taxes and any refund from the filing of the Pennsylvania Inheritance Tax return will be added to the trust. Wi~ Michael A. Scherer, Esquire 19 West South Street Carlisle, PA 17013 (717) 249-6873 Attorney for Executor 8 AUDIT NOTICE Please be advised that the First and Final Account and Proposed Distribution of Jonathan R. Birbeck, Executor under the Will dated January 11, 2002 and codicil dated November 1,2006 and executed by John G.W. Birbeck, 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 Tuesday, November 27, 2007 at 9:00 a.m in Courtroom No.2, Cumberland County Courthouse, Carlisle, Pennsylvania. Your interest in the Estate consists of: See attached Will and Schedule of Distribution. The Court will be asked to approve the account as stated and to make awards in accordance with provisions of the Will of John G.W. Birbeck, 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 objection to any items in the account (or, if you disagree with the position the accountant has taken on any claim), it is necessary that you appear at the time and place stated above in person or by counsel; otherwise, the Court will assume you have no objection and may approve the account as stated. If you have any questions regarding the contents of this letter, the account of the Executor or the Will of John G.W. Birbeck, Deceased, please contact the undersigned. ~~Iv Michael A. Scherer, Esquire 19 W. South Street Carlisle, PA 17013 (717) 249-6873 Attorney for Executor 9 VERIFICA liON Jonathan R. Birbeck, Executor of the Will of John G.W. Birbeck, deceased hereby declares under oath that he has fully and faithfully discharged the duties of his 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 his 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 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. Date: I L) "" 1. 5''' l-.i1o 1-- 10 . ~.' f,{ LAST WILL AND TEST~~ENT cn. ~.Y l'-~ ~~ .., . c: I,.'i.:ffi "i 'r."': ,. OF JOHN G. W. BIRBECK I, JOHN G. W. BIRBECK, now of Upper Allen Township ,Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking all other Wills and Codicils previously made by me. . I TEM I: I direct that paYment of all my just debts, expenses of my last illness, funeral expenses, and the costs of administering my estate from my estate as soon after my death as conveniently may be done. ITEM II: I give and bequeath, absolutely and i!l fee simple, to my spouse, RUTH V. BIRBECK, all my household furni~ure and furnishings, books, pictures, jewelry I silverware, automobiles, wearing apparel and all other articles of household or personal use or adornment, provided that if my spouse dies before the thir~ieth day following the day of my death, this gift shall lapse or be divested and I make said bequest to my son, JONATHAN R. BIRBECK. ITEM III: If RUTH V. BIRBECK, my wife, survies me ~hen all the rest, residue and remainder of my property to go 'Co JONATHAN R. BIRBECK, my son, to be held in trust with the income to 1 "d? go to RUTH V. BIRBECK, my wife, if then living, during her lifetime with payments to be made to her at least bi-monthly and upon her death the corpus of the trust to go as follows: A. $15,000.00 to Camp Hill United Mel:hodist Church, 417 South 21st Street, Camp Hill, Pennsylvania, to be used by l:he Higher Education Committee for the use of Endowment Fund for college education of worthy children; and B. Residue to go to JONATHAN R. BIRBECK, absolutely, if then living and if he is not then living then to his then living children share and share alike. ITEM IV: If RUTH V. BIRBECK, my wife, does not survive me then all the rest, residue and remainder of my property to go as follows: A. $15,000.00 to Camp Hill United Methodist Church, 417 South 21st Street, Camp Hill, Pennsylvania, to be used by the Higher Education Committee for the use of Endowmenl: Fund for college education of worthy children; and B. Residue to go to JONATHAN R. BIRBECK, absolutely, if then living and if he is not then living then to his then living children share and share alike. ITEM V: In the event the said JONATHAN R. BIRBECK refuses or is unable to act as 1:rustee as above or at any -eime resigns from being trustee then PNC Bank to be trustee for said trust. ITEM VI: I direct that any and all taxes that may be 2 03 '. assessed in consequence of my death, including all inheritance, estate and transfer taxes imposed upon my estate passing under my Will or otherwise, shall be paid out of the principal of my residuary estate as a part of the expense of the administration of my estate, ITEM VII: ! authorize and empower my personal representative to compromise, adjust, release and discharge in such manner as my personal representative may deem proper, all debts and claims owed by or to me or my Esta~ei to sell, lease or exchange at public or priva~e sale or in such manner, at such prices, and upon such terms of credit or otherwise, as my personal representa~ive may deem proper, all or any part of my property, real or personali to exec ute, acknowledge and deliver instruments of conveyance, including deeds in fee simple; to borrow money for the purpose of paying estate, inheritance or other taxes which are required to be paid and to secure any such loans by pledge or mortgage of all o~ any part of my property and to execute the necessary instruments 1:0 carry out such powersi to distribute my estate in kind or partly in money or partly in kind/ and to determine the fair value at which any property so distributed in kind shall be recei ved by the distributees; to conduct any business in which I have an interest at the time of my death, for such period as my personal representative may deem proper, power to borrow money and pledge assets of the business and the power to do all other acts that I, in my lifetime, could have done, to delegate such power to any 3 ~ partner, manager or employee wi thou't:. liabili ty for any loss occurring therein and to organize a corpora't:.ion to carry on said business as capital to such corporation and accept stock in the corporation in lieu thereof and hold such stock for the uses of this my Will, and to vote said stock or sell the same as to my personal representative may seem best; to re't:.ain all stocks, assets, bonds and investments owned by me wi't:.hout being confined to what is known as legal investments; to execute any options 't:.o purchase, to apply for stocks, bonds or other investmer..ts, to p~rchase or otherwise acquire real estate and to execute 't:.he same powers thereover as hereinbefore provided, to retain indefinitely any part of my assets, real or personal, which is or may become unproductive or to make sale thereof; to pay carrying charges and expenses of' the property out of other principal or income of my estatej to invest and reinvest in all forms of proper't:.Y withou~ restriction to investments authorized for Pennsylvania fiduciaries, as my personal representative deems proper, without regard to the principle of diversification or risk; to exercise any law-given option to treat administrative expenses either as income ~ax or as estate deductions, without regard to whether the expenses were paid from principal or income. The powers herein conferred shall be to my named personal representative and all successors thereto and shall be in addition and not in limita-cion of other powers conferred on said fiduciary. Any and all payment or payments of any sum or sums f whether in 4, ~ cash or in kind and whether for principal or income payable to any ~?neficiary shall be made upon the sole receipt of the respective beneficiary to whom the payment is made and free from anticipation] alienation, assignment, attachment, and pledge and free from control by the creditors of any such beneficiary. ITEM VIII: All shares of principal and income hereby given shall be free from anticipation, assignment, pledge or o~ligation of the beneficiaries and any of them and shall not be subject to any execution or attac~~ent, levy or sequestration or other claims of the creditors of said beneficiaries or any of them. ITEM IX: I nominate, constitute and appoint my son, JONATH~~ R. BIRBECK, as the sole Executor of .this my Last Will and Testament, to serve without bond. In the event of the renunciation, death, resignation, refusal or inability to act for any reason whatsoever of the said JONATHAN R. BIRBECK, I nominate, constitute and appoint PNC BANK as the Executor of this my Last will and Testament, to serve without bond. IN WITNESS WHEREOF, I, JOHN G. W. BIRBECK, have, to this my Last Will and Testament, set my hand ~his ~day of ~ Mv.."-~1 , 20 d~ ~~ ~.W.~~~ JO G. W. BIRBECK (SEAL) Signed, sealed, published and declared by JOHN G. W. BIRBECK, "t.ne above named Testator on the 1fT H. day of V A.l\h""~~ ' 20 0 ":>...._ , as for his Last Will and Testament, 5 Q> .... I in the presence of us, who, in of each other, have, at his witnesses hereto. his presence, and in the presence request, subscribed our names as ~ Name ~ ,0d-.J.~~ Name residing at 7DJd~ ~ ~.I '.J" ~=-~ ~~ ,~~ . caJ ~ oS-S- residing COMMONWEALTH OF PENNSYLVANIA COUNTY OF --cr-'-. SS WE, the undersigned, the Testator and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn and qualified according to law, do hereby declare to the undersigned authority that we were present and saw the Testator sign and execute the instrument as his Will, and ~hat he had signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as witnesses and that ~o the best of their knowledge, ~he Testator was at that time eighteen years of age or older, of sound mind and under no constrain or undue influence, and I, the said Testator, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament, that I signed it willingly, and that I signed it as my free and voluntary act for the purposes therein expressed. ~.Sl- ~. W. ~~~ estator JOHN G. W. BIRBECK W~t ~ ~ ness OcCC2,- --J. ~~\.<; Witness Sworn to and. su~scribed be~e me this 1/ a:... day of.... . ~' 20 {):;k- . :n U-u --<-1.J Notary ~ My Commission Expires: ~ 0- NOTARIAL SEAL MARY O. VER HAGE, NotarY Publk: FairvieW Twp., York County ~ ^v CommissioB Expires May 7, 2062 6 - CODICIL TO MY LAST WILL AND TEST AMENT I, John G. W. Birbeck, of Cumberland County, Pennsylvania, being of sound and disposing mind, memory, and understanding, do hereby make, publish, and declare this codicil to my Last Will and Testament, hereby amending and revising only ITEM IX of my Last Will and Testament dated January 11,2002. Amended ITEM IX: I nominate, constitute and appoint my son JONATHAN R. BIRBECK, ESQ. as the sole Executor of this my Last Will and Testament as previously drafted and executed July 11, 2002, to serve without bond. In the event of the death, or inability to act for any reason whatsoever of the said JONATHAN R. BIRBECK, ESQ., I nominate MARTIN CHRONISTER my stockbroker and friend (presently at 717- 731- 4400), as the Executor of this my Last Will and Testament, to serve without commission or bond. In the event of the death or inability to act for any reason whatsoever of the said MARTIN CHRONISTER, I appoint PNC Bank as Executor of this my Last Will and Testament, to serve without commission. 'l/ In witness whereof, I, John G.W. irbeck signed this /$1-- day of~, 2006. t4...... -j, 0,' ~ J,. stator John G. W. Birbeck COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND I, John G. W. Birbeck, Testator whose name is signed to the attached or foregoing instrument having been duly qualified according to law, do hereby acknowledge that I signed and executed this instrument as a Codicil to my Last Will and Testament in the presence of witnesses; that I signed it willingly and that I signed it as my voluntary act. ~ ~ .S; 1.). (SEAL) ~~ Sworn or affirmed and ac~~e:ed before me by John G. W. Birbeck, the Testator, this J&dayof ,2006 as a codicil to my LAST WILL AND ~7~JA/~NT) r": ~ 1 ess f(r,,::' et~~ 1 WltneSStrnl1e /l<jhG- ~Di 1?lg~ervl!L~ K..1 . ~Iv(;~ mtwr!j fltflOt..d A)6Vili //./( ill {7171( Sj?lfJf'~-I1-SiXt", /Ji1- , '7:;.)7 0~t.~ Witness Cc\\r\ -e ('~..t{ ~ :=-~e,^~",u:~( S'\--:'w. Pf\ \~~Sl NOTARIAL SEAL SONIA E STIVER Notary Public CARLISLE BOROUGH, CUMBERLAND COUNTY My CommIsSion expires Jul 31 . 2008 '. r-~ ~ - (- ~O . --.." ...: -:::" i.... ) 6 = -.r :::.., ._.~--. -.... , , -r-, -:., -" AFFIDAVIT : ~;-, 1"_.) 0'\ COMMONWEALTH OF PENNSYLVANIA ) ) SS: COUNTY OF CUMBERLAND ) '--"':"-'1 'j' :c? (,0 (...) Before me, the undersigned officer, personally appeared Jonathan R. Birbeck, who being duly sworn according to law, deposes and says that he drafted a Codicil to the original John G.W. Birbeck Last Will and Testament, the original being dated January II, 2002. Said Codicil was executed November I, 2006, and amended Item IX. In drafting said Codicil, Attorney Birbeck referred to the January II, 2002 Will as the July II, 2002 Will. There is no July II, 2002 Will. The January II, 2002 Will is the Will referenced in said Codicil. The date of July II, 2002 was a typographical error. The original Will dated January II, 2002, was filed at the Cumberland County Register of before me Wills Office on April 26, 2007. NOTARIAL SEAl SONIA E STIVER Notary Public CARLISLE BOROUGH. CUMBERlAND COUNlY My Commission Expires Jul 31 . 2008 'I f 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, V1Z: May 4, May 11, and May 18, 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. SWO TO AND SUBSCRIBED before me this 18 day of May. 2007 BUbeck, John G.W., dec'd. Late of Cumberland County. Executor: Jonathan R Birbeck, 149 South Pitt Street, Carlisle PA 17013. ' Attorneys: Michael A. Scherer, Esquire, O'Brien, Baric & Scher- er, 19 West South Street, Car- lisle, PA 17013, (717) 249-6873. NOTARIAL SEAL lOIS E, SNYDER, Notary Public Carlisle Boro, Cumberland County ~ i~~v Commission Expires March 5. 2009 ~"'-.:J. '" PROOF OF PUBLICATION State of Pennsylvania, County of Cumberland Tammy Shoemaker, Classified Advertising Manager, of The Sentinel, of the County and State aforesaid, being duly sworn, deposes and says that THE SENTINEL, a newspaper of general circulation in the Borough of Carlisle, County and State aforesaid, was established December 13th, 1881, since which date THE 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 THE SENTINEL on the following day(s) May 12, 19, 26, 2007 COPY OF NOTICE OF PUBLICATION f'.~~,I;T..ffb~Vi~;:::'-.'~.' 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 ;~~ Sworn to and subscribed before me this 29th. day of May, 2007. C~AA41tM, X. ~ Notary Pu' 'ic My commission expires: q I f I 0 ~ COMMONWEALTH OF PENNSYLVANIA Notarial Seal Christina L. Wdfe. NotarY Public CaIfiSle Boro. CUrnberIand CCAJnly Mi (',anmIssion Expires Sepl1. 2008 Member. Pennsylvania Assoclation Of Notaries CERTIFICATION UNDER C.C.R.P 6.3-1 I hereby certify that on October ~ fa J 2007 I I mailed the notice of the time and place of the presentation of the above account and proposed distribution, along with a copy of the account, proposed statement of distribution and a copy of the will, by first class mail, postage prepaid, as follows: Ruth V. Birbeck 26 Pine Tree Drive Mechanicsburg, PA 17055 Camp Hill United Methodist Church 417 South 21 st Street Camp Hill, PA 17011 Tom Corbett Pennsylvania Attorney General Pennsylvania Office of Attorney General 16th Floor, Strawberry Square Harrisburg, Pennsylvania 17120 ~h~J; Scherer 11 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ') ESTATE OF JOHN G.W. BIRBECK, DECEASED =--J NO. 21-07-0405 PETITION FOR ADJUDICA TIONI STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO PA.O.C. RULE 6.9 Michael A. Scherer, Esquire 1.0. # 61974 O'Brien, Baric & Scherer 19 West South Street Carlisle, Pennsylvania 17013 Phone: (717) 249-6873 Fax: (717) 249-5755 Page 1 of 8 ..., ''') f'- ~> (" ! " c. j Estate of John G.W. Birbeck, Deceased 1. Name and address of Petitioner: Name: Jonathan R. Birbeck Address: 149 South Pitt Street, Carlisle, Pennsylvania 17013 Identify any executors or administrators who have not joined in the Petition for Adjudication and Statement of Proposed Distribution and state the reason: None. Is this the first accounting by this fiduciary? x yes no If not, identify prior accountings, the accounting periods covered, and the date of adjudication of the prior accounting. 2. Decedent died on April 15, 2007. x Letters Testamentary or Petitioner on April 26,2007. Letters of Administration were granted to Date of Will: January 11, 2002 Date of Codicil: November 1,2006 Date of Probate: April 26, 2007 Was a bond required? yes x no If yes, state amount: _ Are proofs of advertising of the grant of Letters attached? x yes no Dates of advertising of grant of letters: The Sentinel: May 12, 19 and 26, 2007 Cumberland Law Journal: May 4, 11 and 18, 2007 3. Was decedent survived by a spouse x yes no If yes, name the surviving spouse: Ruth V. Birbeck Page 2 of 8 Estate of John G.W. Birbeck, Deceased 4. Has the surviving spouse filed or taken an elective share? yes x no 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 (if none, so state): None. 6. Did decedent marry after execution of Will or Codicil(s)? yes x no Were any children born to decedent after execution of Will or Codicil(s)? yes x 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. S 1412, was a request for a statement of claim sent to the Department of Public Welfare? x yes no 8. Written notice of the Audit as required by Pa. D.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 personal 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. Page 3 of 8 Estate of John G.W. Birbeck, Deceased 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. a.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 that Audit. 9. List all parties (charitable and non-charitable) of whom Petitioner has notice or knowledge, having or claiming any interest in the estate as beneficiaries under the Will or Codicil 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 party Relationship Interest Ruth V. Birbeck wife 26 Pine Tree Drive Mechanicsburg, Pennsylvania 17055 trust beneficiary Camp Hill United Methodist Church charity 417 South 22nd Street Camp Hill, Pennsylvania 17011 $15,000.00 bequest from remainder of trust Jonathan R. Birbeck son 149 South Pitt Street Carlisle, Pennsylvania 17013 trust residuary beneficiary 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 was appointed, identify the next of kin of such party, giving the name, address and relationship of each. Not Applicable. C. State why a Petition for GuardianlTrustee Ad Litem has or has not been filed for this Audit. (see Pa. a.c. Rule 12.4). Not Applicable. Page 4 of 8 Estate of John G.W. Birbeck, Deceased 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. Not Applicable. 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 Adm itted Will Claim Be Paid In Full? None 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? yes x no Was family exemption allowed? yes no Family exemption claimant's name and relationship: Name: Ruth V. Birbeck Relationship: wife 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 07/13/07 $23,000.00 Page 5 of 8 Estate of John G.W. Birbeck, Deceased 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? yes x 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? yes 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. Not Applicable. 16. Had the decedent been adjudicated an incapacitated person? _ yes ---X- no If yes, attach a copy of the Order if available; otherwise state the Court, term, number, date and name of the Hearing Judge. 17. A. List or attach a separate list of additional receipts and disbursements since the closing of the Account. B. Has notice of the additional receipts and disbursement been given to the parties identified in Paragraph 9 above? yes no Not Applicable. Page 6 of 8 Estate of John G. W. Birbeck, Deceased 18. If a reserve is requested, state amount and purpose. Amount: $3,000.00 Purpose: Payment of 2007 income tax and payment of tax preparer's fee 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? yes x no 19. Is the court being asked to direct the filing of a Schedule of Distribution? yes x no As to real estate only? yes no Wherefore, your Petitioner asks that distribution be awarded to the parties entitled and suggests 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 John G.W. Birbeck Trust 100% B. Principal: Proposed Distributee(s) Amount/Proportion John G.W. Birbeck Trust 100% Submitted By: 1f10t:1v Michael A. Scherer, Esquire Attorney for Executor Page 7 of 8 Estate of John G.W. Birbeck, Deceased VERIFICATION OF PETITIONER The undersigned hereby verifies 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). 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. ~a~1 ~{Cherer, Esquire Attorney for Petitioner Page 8 of 8 LAST WILL AND TEST~~ENT C'\~" .l..t f~ 'f OF JOHN G. W. BIRBECK I, JOHN G. W. BIRBECK, now of Upper Allen Township ,Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking all other Wills and Codicils previously made by me. ITEM I: I direct that paYment of all my just debts, expenses of my last illness, funeral expenses, and the costs of administering my estate from my estate as soon after my death as conveniently may be done. ITEM II: I give and bequeath, absolutely and ir:. fee simple, to my spouse, RUTH V. BIRBECK, all my household furni~ure and furnishings, books, pictures, jewelry, silverware, automobiles, wearing apparel and all other articles of household or personal use or adornment, provided that if my spouse dies before the thir~iet~ day following the day of my death, this gift shall lapse or be divested and I make said bequest to my son, JONATHAN R. BIRBECK. ITEM III: If RUTH V. BIRBECK, my wife, survies me ~hen all the rest, residue and remainder of my property to go 't:O JONATHAN R. BIRBECK, my son, to be held in trust with the income to 1 )(? go to RUTH V. BIRBECK, my wife, if then living, during her lifetime with payments to be made to her at least bi-monthly and upon her death the corpus of the trust to go as follows: A. $15,000.00 to Camp Hill United Mel:hodist Church, 417 South 21st Street, Camp Hill, Pennsylvania, to be used by the Higher Education Committee for the use of Endowment Fund for college education of worthy children; and B. Residue to go to JONATH~~ R. BIRBECK, absolutely, if then living and if he is not then living then to his then living children share and share alike. ITEM IV: If RUTH V. BIRBECK, my wife, does not survive me then all the rest, residue and remainder of my property to go as follows: A. $15,000.00 to camp Hill United Methodist Church, 417 South 21st Street, Camp Hill, Pennsylvania, to be used by the Higher Education Commit~ee for the use of Endowmenl: Fund for college education of worthy children; and B. Residue to go to JONATHAN R. BIRBECK, absolutely, if then living and if he is not then living then to his then living children share and share alike. ITEM V: In the event the said JONATHAN R. BIRBECK refuses or is unable to act as l:rustee as above or at any -eime re-signs from being trustee then PNC Bank to be trustee for said trust. ITEM VI: I direct that any and all taxes that may be 2 ~ assessed in consequence of my death, including all inheritance, estate and transfer taxes imposed upon my estate passing under my Will or otherwise, shall be paid out of the principal of mv residuary estate as a part of the expense of the administration of my estate. ITEM VII: I authorize and empower my personal representative to compromise, adjust, release and discharge in such manner as my personal representative may deem proper, all debts and claims owed by or to me or my Esta~ei to sell, lease or exchange at public or priva~e sale or in such manner, at such prices, and upon such terms of credit or otherwise, as my personal represen~a~ive may deem proper, all or any part of my property, real or personal; to exec ute, acknowledge and deliver instruments of conveyance, including deeds in fee simple; to borrow money for the purpose of paying estate, inheritance or other taxes which are required to be paid and to secure any such loans by pledge or mortgage of all or any part of my property and to execu~e the necessary ins~ruments 1:0 carry out such powers; to distribute my estate in kind or partly in money or partly in kind, and to determine the fair value at which any property so distributed in kind shall be recei ved by the distributees; to conduct any business in which I have an interest at the time of my death, for such period as my personal representative may deem proper, power to borrow money and pledge assets of the business and the power to do all other acts that I, in my lifetime, could have done I to delegate such power to any 3 )> partner J manager or employee withou-c liability for any loss occurring therein and to organize a corpora-cion to carry on said business as capital to such corporation and accept stock in the corporation in lieu thereof and hold such stock for the uses of this my Will, and to vote said stock or sell the same as to my personal representati ve may seem best; to re-cain all stocks I assets, bonds and investments owned by me without being confined to what is known as legal investments; to execute any options to purchase I to apply for stocks, bonds or other investments I to p~rchase or otherwise acquire real estate and to execute the same powers thereover as hereinbefore provided, to retain indefinitely any part of my assets, real or personal, which is or may become unproductive or to make sale thereof; to pay carrying charges and expenses of the property out of other principal or income of my estatei to invest and reinvest in all forms of property without restriction to investments authorized for Pennsylvania fiduciaries 1 as my personal representative deems properf without regard to the principle of diversification or risk; to exercise any law-given option to treat administrative expenses either as income tax or as estate deductions, without regard to whether the expenses were paid from principal or income. The powers herein conferred shall be to my named personal representative and all successors thereto and shall be in addition and not in limitation of other powers conferred on said fiduciary. Any and all payment or paYments of any sum or sums, whether in 4 ~ cash or in kind and whether for principal or income payable to any ~?neficiary shall be made upon the sole receipt of the respective beneficiary to whom the paYment is made and free from anticipation, alienation, assignment, attachment, and pledge and free from control by the creditors of any such beneficiary. ITEM VIII: All shares of principal and income hereby given shall be free from anticipation, assignment, pledge or o~ligation of the beneficiaries and any of them and shall no~ be subject to any execution or attac~~ent, levy or sequestration or other claims of the creditors of said beneficiaries or any of them. ITEM IX: I nominate, constitute and appoint my son, JONATH~~ R. BIRBECK, as the sole Execu~or of this my Last Will and Testament, to serve without bond. In the event of the renunciation, death, resignation, refusal or inability to act for any reason whatsoever of the said JONATHAN R. BIRBECK, I nominate, constitute and appoint PNC BANK as the Executor of this my Last will and Testament, to serve without bond. IN WITNESS WHEREOF, I, JOHN G. W. BIRBECK, have, to this my Last Will and Testament, set my hand ~his ~day of ~ f\Nv.."~i , 20d1... ~~ ~.W.g~~ JO G. W. BIRBECK (SEAL) Signed, sealed, published and declared bv JOHN G. W. BIRBECK, ~ne above named Testator on the ~ J/, H. day of J A.C\J,^,~~ ' 20 0 ~ , as for his Last Will and Testament, 5 Q> in the presence of us, who, in of each other, have, at his witnesses hereto. his presence, and in the presence request, subscribed our names as ~ Name ~ ,M--J.~~ Name residing at ~~}d~,~ ~=-~ a~~ ,~ . ~ . D:J$- residing COMMONWEALTH OF PENNSYLVANIA COUNTY OF ~. SS WE, the undersigned, the Testator and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn and qualified according to law, do hereby declare to the undersigned authority that we were present and saw the Testator sign and execute the instrument as his Will, and 't.hat he had signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator( signed the Will as witnesses and that to the best of their knowledge, 't.he Testator was at that time eighteen years of age or older, of sound mind and under no constrain or undue influence, and I, the said Testator, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament, that I signed it willingly, and that I signed it as my free and voluntary act for the purposes therein expressed. ~~ ~.W.Q,~~ estator JOHN G. W. BIRBECK w~~ ~ ness 0a~'- --J. ~~~ Witness Sworn to and subscribed be~e me this 1/ t;:C day of,- ~' 2 0 t) :;:J- . Notal;~ My Commission JJ.v~ ~ cr--- Expires: NOTARIAL SEAL MARY D. VER HAGE. NotarY Publ~ FaiMe'W Twp.. York County ~Av Cc.?mmissiOBExpires May 7.2002 c5 CODICIL TO MY LAST WILL AND TEST AMENT I, John G. W. Birbeck, of Cumberland County, Pennsylvania, being of sound and disposing mind, memory, and understanding, do hereby make, publish, and declare this codicil to my Last Will and Testament, hereby amending and revising only ITEM IX of my Last Will and Testament dated January 11, 2002. Amended ITEM IX: I nominate, constitute and appoint my son JONATHAN R. BIRBECK, ESQ. as the sole Executor of this my Last Will and Testament as previously drafted and executed July 11, 2002, to serve without bond. In the event of the death, or inability to act for any reason whatsoever of the said JONATHAN R. BIRBECK, ESQ. , I nominate MARTIN CHRONISTER my stockbroker and friend (presently at 717- 731- 4400), as the Executor of this my Last Will and Testament, to serve without commission or bond. In the event of the death or inability to act for any reason whatsoever of the said MARTIN CHRONISTER, I appoint PNC Bank as Executor of this my Last Will and Testament, to serve without commission. " In witness whereof, I, John G.W. irbeck signed this /$1- day of~, 2006. ~ ~. 14.). ~~ stator John G. W. Birbeck COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND I, John G. W. Birbeck, Testator whose name is signed to the attached or foregoing instrument having been duly qualified according to law, do hereby acknowledge that I signed and executed this instrument as a Codicil to my Last Will and Testament in the presence of witnesses; that I signed it willingly and that I signed it as my voluntary act. -" y- .~ kJ. (SEAL) ~~ Sworn or affirmed and ac~~e~ed before me by John G. W. Birbeck, the Testator, this J&dayof ,2006 as a codicil to my LAST WILL AND llO'~NTi r!ei ,~- ~ j'--0\Q~1))tM'~ 1 ess ;((I...) et~ Q!i 1 Witnessfb1ll e Tiq'he, Witness Cc\\\\ 1:' '~..r( l.follJ/~~ervl.:u KIf r~o. Rix:-l7vr'j flJa.d ~ J:",^& .l)e,^~",~~( AJe~vVi IIt( ,II /7~1( 5fJIPft!-tUtJ(,t'1I(~~7 3\--:.,~ Pf-\ r"!~sl 0~t.~ NOTARIAL SEAl SONIA E STIVER Notary Public CARlISLE BOROUGH. CUMBERlAND COUNTY Mv Commission Exolres Jul 31. 2008 ~'~ ... , ~:;o _.~ -; ;::? ,......1 C'::.;) <.:.:::> -..J ;::, , . , . " AFFIDAVIT CJ ..- v :;:::; N Q"'\ COMMONWEALTH OF PENNSYLVANIA ..r;cl I; \:' . " ( .....' ,.-~) SS: ,. ~~-- - '~ COUNTY OF CUMBERLAND w w ~ - Before me, the undersigned officer, personally appeared Jonathan R. Birbeck, who being duly sworn according to law, deposes and says that he drafted a Codicil to the original John G.W. Birbeck Last Will and Testament, the original being dated January II, 2002. Said Codicil was executed November 1, 2006, and amended Item IX. In drafting said Codicil, Attorney Birbeck referred to the January 11, 2002 Will as the July II, 2002 Will. There is no July 11, 2002 Will. The January II, 2002 Will is the Will referenced in said Codicil. The date of July II, 2002 was a typographical error. The original Will dated January II, 2002, was filed at the Cumberland County Register of before me Wills Office on April 26, 2007. NOTARIAL SEAl SONIA E STIVER Notary Public CARLISLE BOROUGH. CUMBERlAND COUNlY My Commission Expires Jut 31. 2008 ., I PROOF OF PUBLICATION OF NOTICE IN CUMBERLAND LAW JOURNAL (Under Act No. 587, approved May 16, 1929), P. L.1784 COMMONWEALTH OF PENNSYLVANIA SSe 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: May 4, May 11, and May 18, 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. SWO TO AND SUBSCRIBED before me this 18 day of May. 2007 Birbeck, John G.W., dec'd. Late of Cumberland County. Executor: Jonathan R Birbeck, 149 South Pitt Street, Carlisle, PA 17013. Attorneys: Michael A. Scherer, Esquire. O'Brten. Bartc & Scher- er, 19 West South Street, Car- lisle, PA 17013, (717) 249-6873. NOTARIAL SEAL lO!S E. SNYDER, Notary Public Carlisle Boro, Cumberland County ~ iv'y Commiss:on Expires March 5, 2009 ~f&~ PROOF OF PUBLICATION State of Pennsylvania, County of Cumberland Tammy Shoemaker, Classified Advertising Manager, of The Sentinel, of the County and State aforesaid, being duly sworn, deposes and says that THE SENTINEL, a newspaper of general circulation in the Borough of Carlisle, County and State aforesaid, was established December 13th, 1881, since which date THE 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 THE SENTINEL on the following day(s) May 12, 19, 26, 2007 COpy OF NOTICE OF PUBLICATION ~y: ,v.l,':~,~~~}ff= 0'",- "'K~ \~"". 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 $:~~ f.:'; ,. _;:.>. ..',:_. ~,~:~~?f~h~:, M.icha$IA.,Scherer. Esquire .), ",'., ," . . o Brien. Baric & Scberer ,', -c' , - .~ " " '1,19 West Squl!1 Str~t )',;:n,;tFJ< , ' Carlisle. Pennsylvnala 17013 ' ',Lii'.. J.pt7) 249-6873, L;' "r ." Sworn to and subscribed before me this 29th. day of May, 2007. C-lUJ~~ ~. 0!1:-- Notary Pu' ic My commission expires: q III 0 ~ COMMONWEALTH OF PENNSYLVANIA NoIariaI5eaI Christina L. Wdfe. NolalY Public Ca/fiSIe Boro. ('.umberIand Coonty ~ (',ommlssion EJqlireS Sepl1. 2008 . Member. Pennsylvania Association Of Notaoes