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HomeMy WebLinkAbout12-19-07 ,-- N (--., r,~ - C1'\ ti' c tj':; cc .$ 8l Cf)\. \9 , FIRST AND FINAL ACCOUNT OF FRED D. OYLER, EXECUTOR FOR THE ESTATE OF ANDREW J. OYLER, DECEASED NO. 2007-00518 Date of Death: 05/0612007 Date of Executor's Appointment: 06/1912007 First Complete Advertisement of Grant of Letters 07/1712007 Accounting for the Period: 06/1912007 through 11/1512007 Purpose of Account: FRED D. OYLER, Executor, offers this account to acquaint interested parties with the transactions that have occurred during his administration. The 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: , Esquire Saidis, Flower & Lindsay 2109 Market Street Camp Hill, PA 17011 M x: Cl- cE r- . 0:.--; ::J '--' ~!=:8C. ') [717] 737-3405 U L.I.,J CJ r- => c:> ~ L~i._ c! ~-') D SUMMARY Proposed Distribution to Beneficiaries $ 60,235.50 Page No. PRINCIPAL: Receipts 3 $ 87,001.19 Less Disbursements: Debts of Decedent 3 10,387.26 Funeral Expenses 3 2,750.00 Administrative Expenses 3 776.07 Federal and State Taxes 3 2,972.36 Fees and Commissions 4 10.000.00 Total Disbursements: 4 (26.885.69) Balance Before Distributions: 60,115.50 Distribution to Beneficiaries: 0.00 INCOME: Receipts: 0.00 Less Disbursements: 0.00 Balance for Distribution: 4 (60.115.50) 00.00 2 PRINCIPAL RECEIPTS Cash in M&T Checking Account 87,001.19 DISBURSEMENTS Debts of Decedent THORNW ALD HOME MILLENIUM PHARMACY FRED D. OYLER, payment for lifetime services 1 1,107.02 440.24 8.840.00 Total debts of decedent: (10.387.26) Funeral Expenses MYERS-HARNER FUNERAL HOME (2.750.00) Administrative Expenses Probate Fees Executor's Notices Tax Return Filing Fee Account Filing Fees 345.00 241.07 15.00 175.00 Total Administrative Expenses: (776.07) PA Inheritance Tax Gross Amount of Tax Less Prepayment Discount 3,128.79 (156.43) Net Total Inheritance Tax: (2.972.36) 1 $10 per week deferred compensation paid to agent for personal services and care provided to decedent during 17 ~ years of incapacity. Payment was deferred to ensure that decedent's funds would not run out during his lifetime, giving first priority to the payment of room & board, medicaVpharmacy costs and other necessities. Services provided to decedent included financial management and bill payment; transporting decedent to, and later attending him on EMT van trips, to all ophthalmologist, dentist, cardiologist and other doctors' office appointments; attendance at all in-house medical checkups at Bethany Village and Thomwald Home; weekly social visits; laundry service, etc. 3 Fees and Commissions Executor's Commission: Attorney Fees (estimated): Total Fees and Commissions: Total Principal Disbursements: 5,000.00 5.000.00 PROPOSED SCHEDULE OF DISTRIBUTIONS Bethany Village (40% of pretax residue) William D. Frazier (30% less 4.5% tax) Fred D. Oyler (30% less 12% tax) Total Proposed Distributions: (10.000.00) (26.885.69) 25,235.14 2 18,115.71 16.764.653 218,926.36, less 4 Y2 % tax of 851.69, plus 41.04 discount = 18,115.71 3 18,926.361ess 12 % tax of2,271.16, plus 109.45 discount = 16,764.65 4 60,115.50 (60.115.50) 00Jm " COMMONWEALTH OF PENNSYLVANIA) SS. COUNTY OF CUMBERLAND) FRED D. OYLER, Executor under the Last Will and Testament of ANDREW J. OYLER, 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 now outstanding against the estate; and that all taxes presently due from the estate have been paid. Sworn to and subscribed before me this IlO'"*'day of DOtA. ~ ,2007. ~h~~~wJ- NOTARIAL SEAL MERlENE J. MARHEVKA, NOTARY PU8UC CARLISLE, CUMBERLAND COUNTY. PA MY COMMISSION EXPIRES JUNE 8 2010 5 jA38 . IIi',' ,'f(Wl aIJ8uqYR~TOll\ ,A;l!V:~HHi\M .t 3V11!fP;,1 A'l )'Tlo1UOJ liI~AJfnH,~;i~ .3J?UL1] OtO~ 8 ">\.1"" -, ,..,....J. '1(" ~r,' .. ,., . :) t :?V~lt ~ (lj~~~(:.,,_~j_':i:....... LAST WILL AND JEST AMENT OF ANDRRW 1. OYLER 1, ANtjltEW 1. bYLER, of Lower Allen Township, cumbethuld Coiinty, Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this my Last Will and Testament, hereby revoking and maldng void any and all prior Wills by me at any.time heretofore made. 1. i direct the payment of all my just debts and funeral expenses as soon after my decease as the same can conveniently be done. 2. All the rest, residue and remainder of my Estate, real, personal and mixed., whatsoever and wheresoever situate,! give, rle\-ise and. beqtieat.~ as follows: A. FortY (40%) percent thereof to The Bethany Village Retirement Center, 325 Wesley Drive, Mechanicsbttrg, for application to the Bethany Village Care Assurance Fund. B. Thirty (30%) percent thereof to my brother, Fred D. Oyler, currently of 2408 Walnut Bottom Road (Mooredale), Carlisle, PA 17013. Should he predecease tne, then to his children in equal shares, J.K:r stiqles. C. Thirty (~O%) percent therebf to my stepson Williatti D. Frazier currently of 216 Nikon Circle, West C01umbia, SC 29169. should he predecease me, then to his chitdret1 hi equfil ~hares, J.K:r stir;pes. 3. I nominate, constitute and appoirtt my brother, FRED D. OYLER, to be the Executor of this my Last Will artcl Testatt1ertt. should my said brother act as Executor, it is my desire that he charge the standard and prevailing rates for such executors, this to be in addition to his gift under my Will. in th~ ~Vei1t that iIiy btother, FRED D. OYLER, should predeceas~ ffiS 51' tor ftriy re!Sot1 be unwilling or unable to act as such Executor, I nominate, constitute and appoint PNC BANK., NATIONAL As soCIA TION, to be Executor in his place and stead. I further direct that they shall not be required to file bond or other security in the Office of the Register of Wills for the purpose of administering my Estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this I?'II day of ~ ,A.D. 1996. c:J (SEAL) Signed,seated, published and declared by the above-named ANDREW 1. OYLER as and for his Last Will and Testament, in the presence of us, who 4t his request and in his presence, and itl the presence of each other, have hereunto subscribed our ttai11eS as Witnesses. (j6dWC~77r Oujj)l.()~ 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) July 17, 24, 31, 2007 COpy OF NOTICE OF PUBLICATION ~,,,..... _,....._J...~ ....4_,._..___..._...._..~.....__ ....... 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 J::~~~ ~!llP~8"'. L4tlers Testamentary on the E"'ofANDR~n' J. OYLER; late of the Borough~~.P~d County. Pennsylvenla. deceaeed. hav!lllltfn g~ , to \he underslgn8(l. ,. , A.HplII'8OI\8.inowlng. tbem. Ie. Ives.. to. be in. del)i<<I to. .sald . e.. wIII......,.,.ent Irtlrn8(ll8telY. il~ thole hII'IInO .lmu.....ntthernfOr 8....~to: , FRf;b CIl.'=f!' ExecU\l)r atth., Of Andrew .I; Oyter,'dCeased 519 BOtJfr I;)rlve CartlSle.;PA 17013 (717) 24306304 ThomaIE~ F'Iower. EIqulriI SUlI8. Aower& IJn4Iay 2109 M8Tnt $\fMt Cal'np HIH. PA 17011 AlloInIy8forPersonal_~ Sworn to and subscribed before me this 31st. day of July, 2007. G-AJ)))t[M) ~ ~ Notary Pub My commission expires: q I j / (/f COMMONWEALTH OF PENNSYLVANIA Notarial Seal Christina L Wr:Afe. Notary Public Carlisle Boro, Cumberland County My Commission ExpIres Sept. 1. 2008 Member. Pennsylvania Association Of Nolllries PROOF OF PUBLICATION OF NOTICE IN CUMBERLAND LAW JOURNAL (Under Act No. 587, approved May 16, 1929), P. L.1784 COMMONWEAL TH OF PENNSYL VANIA 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, V1Z: July 6, July 13, and July 20, 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. Oyler, Andrew J., dec'd. Late of the Borough of Carlisle. Executor: Fred D. Oyler, 519 Bos- ler Drive, Carlisle, PA 17013, (717) 243-6304. Attorneys: Thomas E. Flower, Esquire, Saidis, Flower & Lindsay, 2109 Market Street, Camp Hill, PA 17011. --' SWORN TO AND SUBSCRIBED before me this 20 day of July. 2007 W/,k,u/)d ~~' Notary/ NOTARIAL SEAL DEBORAH A COWNI Nofaty PublIc CARLISLE BOlO, CUMBERlAND COUN'IY My Comml8llon Exp/reI Apr 21,2010 r..... -1,..,r;- , ,.. ~;... ,.J , ~ "~ 6 f, ~'l'" ._...., .~_............-_......., ~:A..Jil, .~y\l AA ~J~ ~ ?r-'~..i..:"):)::~ i,.'~~()ii '<: 'lldt:'''~ V10tOv' 'J\'<A!'ii,H1MU~) '.;?iV'i :;j2!,j~.\:,' ~.;tJ '~i,}\j")Aj \ .,J'''''''''' ".;) :r'~_'1o...l"~~~''''''><:;1''''<''-'''' """.- N"'~"'_"'~',<"'" DECEDENT'S ESTATE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA ORPHANS' COURT DIVISION ESTATE OF ANDREW J. OYLER , DECEASED No. 2007-00518 PETITION FOR ADJUDICATION / STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. Rule 6.9 () ,- , -' i) r- rn -::1 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 a4Judication. INCLUDE ATTACHMENTS AT THE BACK OF THIS FORM. Name of Counsel: THOMAS E. FLOWER Supreme Court J.D. No.: 83993 Name of Law Firm: SAIDIS, FLOWER & LINDSAY Address: 2109 MARKET STREET, CAMP HILL, P A 17011 Telephone: (717) 737 - 3405 Fax: (717) 737 - 3407 Form OC-OJ rev. JO.13.06 Page 1 of 10 1"'-' c;:;:) = --' C) r':{1 C"J ~-T) \-j 1 :.:.-) C~) --TJ ''-J j 1 :':'1'-~ - ,(-) ( -~\ (~.~ \.D -'J -"" __.:-2 c.:> =.< C) 1--- r ";1 " ,--., ---, 1 f') Estate of ANDREW 1. OYLER , Deceased 1. Name(s) and addressees) ofPetitioner(s): Name: FRED D. OYLER, EXECUTOR Address: 519 BOSLER DRIVE CARLISLE, PA 17013 Identify any executors or administrators who have not joined in the Petition for Adjudication and Statement of Proposed Distribution and state reason: Is this the first accounting by this fiduciary? . . . . . . . . . . . . . . . . . . . .. IZI Yes D No If not, identify prior accountings, the accounting periods covered, and the date of adjudication ofthe prior accounting. 2. Decedent died on MAY 6, 2007 IZI Letters Testamentary or DLetters of Administration were granted to Petitioner(s) on JUNE 19.2007 Date of Will (ifapplicable): JUNE 17, 1996 Date(s) ofCodicil(s) (if applicable): N/A Date of probate (if different from date Letters granted): Was a bond required? DYes IZI No If yes, state amount: Are proofs of advertising of the grant of Letters attached? ......... IZI Yes D No Dates of advertising of the grant of Letters: JULY 17, 24, 31, 2007 (SENTINEL); JULY 6, 13, 20, 2007 (CUMBERLAND LAW JOURNAL). Form DC-OJ rev. 10.13.06 Page 2 of 10 Estate of ANDREW 1. OYLER , Deceased 3 . Was decedent survived by a spouse? . . . . . . . . . . . . . . . . . . . . . . . . . . . .. DYes lZI No If yes, name of the surviving spouse: 4. Has the surviving spouse filed to take an elective share? ............. DYes D No (See Section 2201 et JgfJ. 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 (if none, so state): 6. Did decedent marry after execution of Will or Codicil(s)? . . . . . . . . . .. DYes lZI No Were any children born to decedent after execution of Will or Codicil(s)? . .. . . .. " . . .. . .. . " '" .. .. " .. . '" . .. . .. . . . DYes lZI No If yes, give names and dates of birth: Name: Date of Birth: 7. Ifrequired 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. DYes 0 No Form OC-OJ rev. 10.13.06 Page 3 of 10 Estate of ANDREW 1. OYLER , Deceased 8. Written notice ofthe 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 suijuris (e.g., minors or incapacitated persons), Notice ofthe 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) has/have notice or knowledge, having or claiming any interest in the estate as beneficiaries under the Will or Codicil(s) or as intestate heirs ifthere is a complete or partial intestacy: A. State each party's relationship to the decedent and the nature of each party's in terest( s ): Name and Address of Each Party in Interest Relationship and Comments, if any Interest BETHANY VILLAGE RETIREMENT CENTER 325 WESLEY DRIVE MECHANICSBURG, PA NOTICE ALSO 40 % OF RESIDUE GIVEN TO ATTORNEY GENERAL WILLIAM D. FRAZIER 216 NIKON CIRCLE WEST COLUMBIA, SC 29169 STEPSON 30 % OF RESIDUE Form OC-OI rev. 10.13.06 Page 4 of 10 Estate of ANDREW J. OYLER , Deceased Name and Address of Each Party in Interest Relationship and Comments, if any Interest FRED D. OYLER 519 BOSLER DRIVE CARLISLE, P A 17013 BROTHER 30 % OF RESIDUE 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. NONE C. State why a Petition for GuardianfTrustee Ad Litem has or has not been filed for this Audit ($ee 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. N/A Form OC-OI rev. /0./3.06 Page 5 of 10 Estate of ANDREW J. OYLER , 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 In Full? NONE DYes DYes DNo DNo DYes DYes DNo DNo DYes DYes DNo DNo DYes DYes DNo DNo Ifthe estate is insolvent, attach a schedule setting forth the order of preference under 20 Pa.C.S. g 3392 and the proposed payments. 11. Was family exemption claimed? ....................... ......... DYes DYes IZINo DNo Was family exemption allowed? .......................... .. . ... Family exemption claimant's name and relationship: Name: N/A Relationship: Form DC-OJ rev. 10.13.06 Page 6 of 10 Estate of ANDREW 1. OYLER , 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 07/18/07 2,275.00 NONE 07/31/07 697.36 NONE 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? . . . . . . . . . . . . . . . . . . . 0 Yes [ZI 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: N/A B. Has notice of the question requiring adjudication been given to the parties identified in Paragraph 9 above? .................. 0 Yes 0 No 15. If Petitioner( s) has/have know ledge 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 IO Estate of ANDREW J. OYLER , Deceased 16. Had the decedent been adjudicated an incapacitated person? . . . . . . . . . . DYes l'ZI 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. B. Has notice of the additional receipts and disbursements been given to the parties identified in Paragraph 9 above? ............. D Yes D No 18. If a reserve is requested, state amount and purpose. Amount: Purpose: 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 D No If so, attach a copy of the notice. 19. Is the Court being asked to direct the filing of a Schedule of Distribution? ......................... . DYes l'ZINo As to real estate only? ....................................... . DYes IZI No Form OC-OJ rev. 10.13.06 Page 8 of 10 Estate of ANDREW 1. OYLER , 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 NONE B. Principal: Proposed Distributee(s) Amount/Proportion BETHANY VILLAGE RETIREMENT CENTER 40% WILLIAM D. FRAZIER 30% FRED D. OYLER 30% Submitted By: (All petitioners must sign. Add additional lines ifnecessary): Name of Petitioner: FRED D. OYLER, ----.... Name of Petitioner: Form OC-Ol rev. 10.13.06 Page 9 of 10 Estate of ANDREW J. OYLER , 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 Petitioner * 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. ~~, Signature of Counsel for Petitioner Form OC-01 rev. 10.13.06 Page 10 of 10 ~~~ ,c.,.......~w~,., ~"'"'."'w",1!""W'F' "~"'." "" '"' ,.,,,~.",. "': ,""" ,,...,...'"~ "" , "' "'. f.!{'(',,',;~",_ -,- - - " LAST WILL AND lESTAMENT OF ANDREW 1. OYT .RR 1, ANtHtEW 1. OYLER, of Lower Allen Township, CUtnb~th\ftd County, Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this my Last Will and Testament, hereby revoking and making void any and all prior Wills by me at any. time heretofore made. 1. i direct the payment of all my just debts and funeral expenses as soon after my decease as the same can conveniently be done. 2. All the rest, residue and remainder of my Estate, real, personal and mixed., whatsoever and wheresoever situate, I give, devise and bequeath as fol1ows: A. Forty (40%) percent thereof to The Bethany Village Retirement Center, 325 Wesley Drive, Mechanicsburg, for application to the Bethany Village Care Assurance Fund. B. Thirty (30%) percent thereof to my brother, Fred D. Oyler, currently of 2408 Walnut Bottom Road (Mooredale), Carlisle, pA 17013. Should he predecease me, then to his children in equal shares, ~ stiI:pes. C. Thirty (30%) percent thereOf to my stepson William D. Frazier currently of 216 Nikon Circle, West Columbia, SC 29169. should he predecease me, then to his chitdrett hi ~ua1 shares, ~ stiI:pes. lQ._~~~v<o" ~ ~,,~ . t"~" 'i 1f ~" " . .' - 3. I nominate, constitute attcl appoint my brother, FRED b. OYLER, to be the Executor of this my Last Will and Testament. Should my said brother act as Exectitor, it is my desire that he charge the standard and prevailing rates for such executors, this to be in addition to his gift under my Wilt. tn the eVettt that my btother, FRED D. OYLER, should predeceas~ fiiS M f'tjf ltiy reASon be unwilling or unable to act as such Executor, I nominate, constitute and appoint PNC BANK, NATIONAL As socIA TION, to be Executor in his place and stead. I further direct that they shall not be required to file bond or other security in the Office of the Register of Wills for the purpose of administering my Estate. IN WTINESS WHEREOF, I have hereunto set my hand and seal this I~'II day of ~ , A.D. 1996. t7 (SEAL) Signed,sealed, published and declared by the above-named ANDREW 1. OYLER as and for his Last Will and Testament, in the presence of us, who at his request tlnd in his presence, and itt the presence of each other, have hereunto subscribed oUt names as Witnesses. (?h~C~77r Oujj)L()~ JOHN E. SLIKE ROBERT C. SAlOIS JAMES D. FLOWER, JR CAROLJ. LINDSAY JOHN B. LAMPI MICHAEL 1. SOLOMON GEORGE F. DOUGLAS, III DEAN E. REYNOSA THOMAS E. FLOWER MARYLOU MATAS SUZANNE C. HIXENBAUGH LAW OFFICES SAlOIS, FLOWER & LINDSAY A PROFESSIONAL CORPORATION 2109 MARKET STREET CAMP HILL, PENNSYL VANIA 17011 TELEPHONE: (717) 737-3405 - FACSIMILE: (717) 737-3407 EMAIL: tflower@sfl-Iaw.com www.sfl-Iaw.com CARLISLE OFFICE: 26 WEST HIGH STREET CARLISLE, P A 17013 TELEPHONE: (717)243-6222 FACSIMILE: (717)243-6486 REPLY TO CAMP HILL December 19,2007 William D. Frazier 216 Nikon Circle West Columbia, SC 29169 Re: The Estate of Andrew J. Oyler Dear Mr. Frazier: This letter will advise you, as required by law, that the First and Final Account of Fred J. Oyler, Executor of the above-mentioned estate has been filed for Audit with the Orphans' Court Division of Cumberland County Court of Common Pleas, Cumberland County, Pennsylvania. The Account, which includes a Schedule of Proposed Distribution, will be presented for audit, confirmation and distribution on March 4, 2008 at 9:30 a.m.. A copy of the Account is enclosed. If you have no objections to the Account, or the matters set forth within the Account, no action is required. However, ifthere are objections to the transactions shown in the Account, or omitted from the Account, you must file with the Clerk of the Orphans' Court Division, prior to 9:30 a.m. on March 4,2008, and in writing, objections thereto in conformity with the Cumberland County Orphans' Court Division Rules. In the absence of timely written objections, the Court will assume that you, as beneficiary, have no objections to the Account and the right to object will be waived. However, if there should be questions or objections, we would appreciate your contacting us so that we can attempt to resolve any problems without formal presentation to the Court. Very truly yours, SAIDIS, FLOWER & LINDSAY ~cfl-- TEF:se Thomas E. Flower JOHN E. SLIKE ROBERT C. SAlOIS JAMES D. FLOWER, JR CAROLJ. LINDSAY JOHN B. LAMPI MICHAEL L. SOLOMON GEORGE F. DOUGLAS, III DEAN E. REYNOSA THOMAS E. FLOWER MARYLOU MATAS SUZANNE C. HIXENBAUGH LAW OFFICES SAlOIS, FLOWER & LINOSA Y A PROFESSIONAL CORPORATION 2109 MARKET STREET CAMP HILL, PENNSYL VANIA 17011 TELEPHONE: (717) 737-3405 - FACSIMILE: (717) 737-3407 EMAlL: tflower@sfl-Iaw.com www.sfI-Iaw.com CARLISLE OFFICE: 26 WEST HIGH STREET CARLISLE, PA 17013 TELEPHONE: (717)243-6222 FACSIMILE: (717)243-6486 REPLY TO CAMP HILL December 19, 2007 The Bethany Village Retirement Center 325 Wesley Drive Mechanicsburg, P A 17055 ATTN: Mr. J.D. Shuman Re: Estate of Andrew J. Oyler Mr. J.D. Shuman: This letter will advise you, as required by law, that the First and Final Account of Fred J. Oyler, Executor ofthe above-mentioned estate has been filed for Audit with the Orphans' Court Division of Cumberland County Court of Common Pleas, Cumberland County, Pennsylvania. The Account, which includes a Schedule of Proposed Distribution, will be presented for audit, confirmation and distribution on March 4,2008 at 9:30 a.m. A copy ofthe Account is enclosed. If you have no obj ections to the Account, or the matters set forth within the Account, no action is required. However, ifthere are objections to the transactions shown in the Account, or omitted from the Account, you must file with the Clerk of the Orphans' Court Division, prior to 9:30 a.m. on March 4,2008, and in writing, objections thereto in conformity with the Cumberland County Orphans' Court Division Rules. In the absence oftimely written objections, the Court will assume that Bethany Village has no objections to the Account and the right to object will be waived. However, if there should be questions or objections, we would appreciate your contacting us so that we can attempt to resolve any problems without formal presentation to the Court. Very truly yours, SAID IS, FLOWER & LINDSAY ~~ TEF:se Thomas E. Flower JOHN E. SLIKE ROBERT C. SAlOIS ]AMES D. FLOWER, ]R CAROL]. LINDSAY ]OHN B. LAMPI MICHAEL 1. SOLOMON GEORGE F. DOUGLAS, III DEAN E. REYNOSA THOMAS E. FLOWER MARYLOU MATAS SUZANNE C. HIXENBAUGH LAW OFFICES SAIDIS, FLOWER & LINDSAY A PROFESSIONAL CORPORATION 2109 MARKET STREET CAMP HILL, PENNSYL VANIA 17011 TELEPHONE: (717) 737-3405 - FACSIMILE: (717) 737-3407 EMAIL: tflower@sfl-Iaw.com www.sfl-Iaw.com CARLISLE OFFICE: 26 WEST HIGH STREET CARLISLE, P A 17013 TELEPHONE: (717)243-6222 FACSIMILE: (717)243-6486 REPLY TO CAMP mLL December 19,2007 William D. Frazier 216 Nikon Circle West Columbia, SC 29169 Re: The Estate of Andrew J. Oyler Dear Mr. Frazier: This letter will advise you, as required by law, that the First and Final Account of Fred J. Oyler, Executor of the above-mentioned estate has been filed for Audit with the Orphans' Court Division of Cumberland County Court of Common Pleas, Cumberland County, Pennsylvania. The Account, which includes a Schedule of Proposed Distribution, will be presented for audit, confirmation and distribution on March 4,2008 at 9:30 a.m.. A copy of the Account is enclosed. If you have no objections to the Account, or the matters set forth within the Account, no action is required. However, ifthere are objections to the transactions shown in the Account, or omitted from the Account, you must file with the Clerk of the Orphans' Court Division, prior to 9:30 a.m. on March 4,2008, and in writing, objections thereto in conformity with the Cumberland County Orphans' Court Division Rules. In the absence of timely written objections, the Court will assume that you, as beneficiary, have no objections to the Account and the right to object will be waived. However, if there should be questions or objections, we would appreciate your contacting us so that we can attempt to resolve any problems without formal presentation to the Court. Very truly yours, SAllIS, FLOWER & LINDSAY \l'vv- eft--- TEF:se Thomas E. Flower JOHN' E. SLIKE ROBERT C. SAlOIS JAMES D. FLOWER, JR CAROL J. LINDSAY JOHN' B. LAMPI MICHAEL L. SOLOMON GEORGE F. DOUGLAS, III DEAN E. REYNOSA THOMAS E. FLOWER MARYLOU MATAS SUZANNE C. HIXENBAUGH LAW OFFICES SAIDIS, FLOWER & LINDSAY A PROFESSIONAL CORPORATION 2109 MARKET STREET CAMP HILL, PENNSYL VANIA 17011 TELEPHONE: (717) 737-3405 - FACSIMILE: (717) 737-3407 EMAIL: tfIower@sfl-Iaw.com www.sfI-Iaw.com CARLISLE OFFICE: 26 WEST HIGH STREET CARLISLE, PA 17013 TELEPHONE: (717)243-6222 FACSIMILE: (717)243-6486 REPLY TO CAMP HILL December 19, 2007 The Bethany Village Retirement Center 325 Wesley Drive Mechanicsburg, P A 17055 ATTN: Mr. J.D. Shuman Re: Estate of Andrew J. Oyler Mr. J.D. Shuman: This letter will advise you, as required by law, that the First and Final Account of Fred J. Oyler, Executor ofthe above-mentioned estate has been filed for Audit with the Orphans' Court Division of Cumberland County Court of Common Pleas, Cumberland County, Pennsylvania. The Account, which includes a Schedule of Proposed Distribution, will be presented for audit, confirmation and distribution on March 4,2008 at 9:30 a.m. A copy of the Account is enclosed. If you have no objections to the Account, or the matters set forth within the Account, no action is required. However, ifthere are objections to the transactions shown in the Account, or omitted from the Account, you must file with the Clerk of the Orphans' Court Division, prior to 9:30 a.m. on March 4,2008, and in writing, objections thereto in conformity with the Cumberland County Orphans' Court Division Rules. In the absence of timely written objections, the Court will assume that Bethany Village has no objections to the Account and the right to object will be waived. However, if there should be questions or objections, we would appreciate your contacting us so that we can attempt to resolve any problems without formal presentation to the Court. Very truly yours, SAIDIS, FLOWER & LINDSAY ~~ TEF:se Thomas E. Flower l. NOTICE OF CHARITABLE GIFT (In Accordance with Pa. a.c. Rule 5.5) COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF ANDREW 1. OYLER ,0 SETTLOR ~ DECEASED No. 2007-00518 Chief, Charitable Trusts and Organizations Section Office of the Attorney General Date: 12-19-07 Dear Sir or Madam: Notice is given of a charitable gift as follows: 1. The nature of the present proceeding is: (a) An Account which has been or will be listed for Audit in the Orphans' Court on March 4 2008 in CUMBERLAND COUNTY, CARLISLE, P A , , (State name of Courthouse and townlcity.) The time and place of the Audit is Court Room at 0' clock. If not provided herein, the time and location will be provided upon request when that information becomes available. (b) If the proceedings are other than an Account, state the nature of the proceedings and the place, date and time fixed for hearing: · If more space is require.!, attach additional sheets. Form OC-06 rev. 10.13.06 Page 1 of 4 I. Estate of ANDREW 1. OYLER DSettlor J2I Deceased 2. Charitable gifts are made as follows: (a) Give full names and addresses of charities, and names and addresses of counsel, if any. THE BETHANY VILLAGE RETIREMENT CENTER 325 WESLEY DRIVE MECHANICSBURG, P A 17055 (b) If pecuniary legacies, state exact amounts and indicate whether legacies will be or have been paid in full; if not give reasons therefor. (c) If the charitable interest is a future interest and the estimated present value of the property involved exceeds $25,000, a brief description thereof including the conditions precedent to its vesting in enjoyment and possession, the names and ages of persons known to have interests preceding such charitable interest, and the approximate market value of the property involved. (d) If residuary gift, state nature and value of share. 40 % OF (PRE-TAX) RESIDUE Form OC-06 rev. 10.13.06 Page 2 of 4 I. Estate of ANDREW J. OYLER o Settlor 12!1 Deceased 3. Provide a brief statement of all pertinent questions to be submitted to the Court for Adjudication, including unresolved claims and any material questions of interpretation or distribution which may affect the value of the charitable interest. 4. The names and addresses of the fiduciaries are (state whether Executors and/or Trustees): FRED D. OYLER, EXECUTOR 519 BOSLER DRIVE CARLISLE, PA 17013 5. The names and addresses of counsel for the fiduciaries: THOMAS E. FLOWER, ESQ. SAIDIS, FLOWER & LINDSAY 2109 MARKET STREET CAMP HILL, PA 17011 6. The names and addresses of counsel for any charity who has received notice or has appeared for it: Form OC-06 rev. 10.13.06 Page 3 of 4 l Estate of ANDREW 1. OYLER o Settlor ~ Deceased 7. (a) A copy of the instrument creating the gift is attached hereto. (b) If the gift is other than a pecuniary legacy which will be paid in full, there is attached hereto: (1) A copy of the Account, if one has been filed (2) A copy of any other relevant documents Very truly yours, ~~ Signature THOMAS E. FLOWER, S. CT. ID # 83993 Attorney's Name and Supreme Court J.D. No. Attorney's Address 2109 MARKET STREET, CAMP HILL, PA 17011 Attorney's Telephone (717) 737 - 3405 Form OC-06 rev. 10.13.06 Page 4 of 4 LAST WILL ANn JEST AMENT OF ANDREW J. OYLER 1, ANtHtEW 1. OYLER, of Lower Allen township, CUtt1betla.fid County, Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this my Last Will and Testament, hereby revoking and making void any and all prior Wills by me at any. time heretofore made. 1. i direct the payment of all my just debts arid funeral expenses as Soon after my decease as the same can conveniently be done. 2. All the rest, residue and remainder of my Estate, real, personal and mixed, whatsoever and wheresoever situate, ! give, devise and beqtieaLi:1 as follows: A. Forty (40%) percent thereof to The Bethany Village RetirementCenter, 325 Wesley Drive, Mechanicsbttrg, for application to the Bethany Village Care AsStirartce Fl1nd. B. Thirty (30%) percent thereof to my brother, Fred. D. Oyler, currently of 2408 Walnut Bottom Road (Mooredale), Carlisle, PA i7013. Shotild he predecease me, then to his children in equal shares, ~ stU:pes. c. Thirty (:30%) percent therebf to my stepson William D. Frazier currently of 216 Nikon Circle, West Columbia, SC 29169. Shouid he predecease me, then to his chlldrett hi equtil shares, ~ stit:pe&. ."'''''ilf';~ .~" i' '~~.. ,\',~~s~:?,'r'f:\~':-ii1'T'-""!:';'";"-' . ".-.."'.."..' -, ~, -:'--.. ;- P:;;~J..,<.~_:-.:'q_.~ 3. I nominate, constitute littd appoilit iny brother, FRED b. OYLER, to be the Executor of this my Last Will and Testament. Shouid my said brother act as Executor, it is my desire that he charge the standard and prevailing rates for such executors, this to be in hddition to his gift under my Will. tn tl1~ ~Vet1t that my btothet, FRED D. OYLER, should predeceas~ fire 5t f6f ftfiy r~liSon be unwilling or unable to act as such Executor, I nominate, constitute and appoint PNC BANK, NATIONAL As SocIA TION, to be Executor ili his place and stead. I further direct that they shall not be required. to file bond or other security ili the Office of the Register of Wills for the purpose of administering my Estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this II'll day of ~ , A.D. 1996. c:/ (SEAL) Signed,. seated, published and declared by the above-nlln1erl ANDREW i.. OYLER as and for his Last Will and Testament, in the presence of us, who at his request Ilrtd iI1 his presence, and in the presence of each other, have hereunto subscribed out names As Witnesses. ~ ~~HT:- OL{Jjj ~ (}~