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HomeMy WebLinkAbout02-01-08 (t 507; l'J-5.gL 0 DECEDENT'S ESTATE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION C') r"-"') r-, :'::.'J ........) --.. " _!. -'"1 . .1 .....0 -- i C.) ESTATE OF DONNA JEAN KEPHART , DECEASED a/k/ a OONNA J. KEPHART-HOOVER No. 2007-00129 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. INCLUDE ATTACHMENTS AT THE BACK OF THIS FORM. Name of Counsel: R. Mark Thomas, Esquire Supreme Court J.D. No.: 41301 Name of Law Firm: R. Mark Thomas, Attorney-at-Law Address: 101 South Market Street, Mechanicsburg, PA 17055 Telephone: 717-796-2100 Fax: 717-796-3600 Form DC-OJ rev. 10.13.06 Page 1 of 10 ~ Estate of DONNA JEAN KEPHART , Deceased 1. Name(s) and address(es) ofPetitioner(s): Name: Kimberly Ann Caudill Fred A. Kephart, Sr. Address: 15451 Sweetwater Court 7073 Carlisle Pike, Lot 69 Fort Myers, FL 33912 Carlisle, PA 17015 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? . . . . . . . . . . . . . . . . . . . " I2J Yes [] No If not, identify prior accountings, the accounting periods covered, and the date of adjudication of the prior accounting. 2. Decedent died on 12/29/2006 IZI Letters Testamentary or [] Letters of Administration were granted to Petitioner(s) on 02/09/2007 Date of Will (if applicable): 06/13/2003 Date(s) ofCodicil(s) (if applicable): N/A Date of probate (if different from date Letters granted): Was a bond required? DYes I2J No If yes, state amount: Are proofs of advertising of the grant of Letters attached? ......... IZJ Yes [] No Dates of advertising of the grant of Letters: Patriot News: 2/28/07, 3/7/07 & 3/14/07 Cumberland Law Journal: 3/2/07,3/9/07 & 3/16/07 Form OC-OJ rev. 10.13.06 Page 2 of 10 Estate of DONNA JEAN KEPHART , Deceased 3. Was decedent survived by a spouse? ............................. IZ)Yes DNo If yes, name of the surviving spouse: Fred A. Kephart, Sr. 4. Has the surviving spouse filed to take an elective share? ............. DYes IZI No (.See Section 2201 et seq. 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 IZ) No Were any children born to decedent after execution of Will or Codicil(s)? " . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 Yes IZJ 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . IZ]Yes 0 No Form OC-OJ rev. 10.13.06 Page 3 of 10 Estate of DONNA JEAN KEPHART , 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) 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 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 in Interest Relationship and Comments, if any Interest Bobbie L. Schwinabart 3925 NE 92nd Place Anthony, FL 32617 sibling $20,000.00 Brenda S. Stinson 211 Sourwood Lakes Road Tellico, TN 37385 step-daughter $20,000.00 Form DC-OJ rev. 10.13.06 Page 4 of 10 Estate of DONNA JEAN KEPHART , Deceased Name and Address of Each Party in Interest Relationship and Comments, if any Interest (see attached) 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. Brandon M. Gilsdorf - D/O/B: 12/29/1992 Next of Kin: Robyn Lea Smith (mother of minor) 2130 Bayford Court Marietta, GA 30064 C. State why a Petition for Guardian/Trustee Ad Litem has or has not been filed for this Audit (.see Pa. 0. C. Rule 12.4). Brandon M. Gilsdorf is represented by his mother, with whom he lives. The Estate has offered to pay for the services of an attorney for the benefit of the minor and to review this Accounting. 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. Form OC-OJ rev. JO.13.06 Page 5 of 10 - Continued from page 5 of 10 - All Parties in Interest 1. Kimberly A. Caudill daughter Y2 of residue 15451 Sweetwater Court Fort Myers, FL 33912 2. Dana M. Gilsdorf grandchild ~ of residue 3780 Towne Crossing (in trust) Apartment #303 Kennesaw, GA 30144 3. Brandon M. Gilsdorf grandchild ~ of residue 2130 Bayford Court (in trust) Marietta, GA 30064 4. Bobbie L. Schwinabart sibling $20,000.00 3925 NE 92nd Place Anthony, FL 32617 5. Brenda S. Stinson step-daughter $20,000.00 211 Sourwood Lakes Road Tellico, TN 37385 - Estate of DONNA JEAN KEPHART , 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? (see attached) 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. ~ 3392 and the proposed payments. 11. Was family exemption claimed? ... . ... . ... . ... . . ...... .. .... ... DYes IZlNo DYes DNo Was family exemption allowed? . ... . . .. .. ..... . ... . ... .. .... ... Family exemption claimant's name and relationship: Name: Relationship: Form DC-OI rev. 10./3.06 Page 6 of 10 - Estate of DONNA JEAN KEPHART , 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 3/29/2007 $16,000.00 All Beneficiaries 9/26/2007 $3,575.10 All Beneficiaries 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 IZJ 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? .................. 0 Yes I&J No 15. IfPetitioner(s) has/have knowledge that a share has been assigned, renounced, disclaimed or attached, provide a copy of the assignment, renunciation, disclaimer or attachment, together with any relevant supporting documentation. Form OC-OJ rev. 10.13.06 Page 7 of 10 - Estate of DONNA JEAN KEPHART , Deceased 16. Had the decedent been adjudicated an incapacitated person? . . . . . . . . . .0 Yes IZI No If yes, attach a copy of the Order if available; otherwise state the Court, tenn, 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 IZI No 18. If a reserve is requested, state amount and purpose. N/A 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 IZJ No If so, attach a copy of the notice. 19. Is the Court being asked to direct the filing of a Schedule of Distribution? . .. ........ ........ .. .. .... .. .. ...... .. .. .... .. .. .. IZJYes DNo As to real estate only? ........................................ DYes IZINo Form OC-Ol rev. 10.13.06 Page 8 of 10 Estate of DONNA JEAN KEPHART , 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: (6s?e al/c;dct/) Proposed Distributee(s) Amount/Proportion B. Principal: Proposed Distributee(s) Amount/Proportion Submitted By: (All petitioners must sign. Add additional lines ifnecessary): ~~ Name of Petitioner: POA for Kimberly Ann Caudill Name of Petitioner: Form OC-01 rev. 10.13.06 Page 9 of 10 Estate of DONNA JEAN KEPHART, Deceased VERIFICATION The Undersigned hereby verifies that he is the attorney for the Estate of Donna Jean Kephart, that the Executrix/Petitioner, Kimberly Ann Caudill, is unavailable due to being out of state, to sign this Petition for Adjudication/Statement of Proposed Distribution, but after having reviewed same, including the Final Account, hereby authorizes the undersigned to sign this Petition and hereby declares that based upon her personal knowledge that the facts set forth herein are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes it to be true; and that any false statements herein are made subject to the penalties of 18 Pa. C. S. ~ 4904 (relating to unworn falsification to authorities). ~~~ R. Mark Thomas, Esquire Attorney for the Estate 101 South Market Street Mechanicsburg, P A 17055 Attorney No. 41301 (717) 796-2100 CERTIFICATION OF COUNSEL The undersigned counsel hereby certifies that the foregoing Petition for Adjudication/Statement of Proposed Distribution, except for the above Verification, 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. s~~~ FIRST AND FINAL ACCOUNT OF : IN THE COURT OF COMMON PLEAS KIMBERLY A. CAUDILL, EXECUTOR : CUMBERLAND COUNTY, PENNSYL VANIA OF THE LAST WILL AND TESTAMENT : OF DONNA JEAN KEPHART : ORPHANS' COURT DIVISION AlK/A DONNA J. KEPHART-HOOVER : ESTATE NO. 2007-00129 Date of Death: December 29,2006 Employee's Identification No.: 13-7557890 DR r-,' ~~ CUMBERLAND COUNTY, PA rn,'1 c;:; -." The Accountant Charges herself as follows: w -j ':~I PRINCIPAL ACCOUNT REAL ESTATE 2B & 2C West Springville Road Boiling Springs pro-rated taxes 108 Juniper Drive, Mechanicsburg pro-rated taxes $195,000.00 278.11 $185,000.00 669.40 TOTAL $380,947.51 PERSONAL ESTATE 12/29/2006 Jewelry $10,000.00 12/29/2006 Sovereign Bank Account $15,684.49 Account No. 1681716054 12/29/2006 Sovereign Bank Account $ 860.12 Account No. 1684006131 12/29/2006 Sovereign Bank Account $ 120.02 Account No. 1684010067 12/29/2006 Citizens Bank $ 7,354.14 12/29/2006 Household Furnishings $ 3,115.00 12/29/2006 1995 Cadillac DeVille Sedan $ 3,390.00 12/29/2006 Rolling Green Cemetery Plots $ 500.00 12/29/2006 Cash $ 49.72 12/29/2006 Southern Co. $ 4,081.04 110.50763 shares @ $36.93/share 12/29/2006 Vectren Corp. $ 3,970.13 139.99035 shares @ $28.36/share ~ 12/29/2006 Washington Mutual $ 10,040.31 288.018 shares @ $34.86/share 12/29/2006 Growth Fund of America $ 13,063.92 397.442 shares @ $32.87/share 12/29/2006 Amer. Tax Exempt Fund ofMD $ 10,529.98 655.257 shares @ $ 16.07/share 12/29/2006 Bank of America $ 4,347.83 81.24514 shares @ $53.52/share 12/29/2006 Chevron Texaco $ 5,131.52 69.53283 shares @ $73.80/share 12/29/2006 Cap. Income Fund $ 27,923.11 456.932 shares @ $61.11/share 01/03/2007 Final Pension Payment - NEBF $ 77.94 OS/22/2007 IBEW $ 336.00 TOTAL $120,575.27 INCOME ACCOUNT 02/13/2007 Rent 2B & 2C Springville $ 3,000.00 02/13/2007 Rent 2C Springville $ 600.00 03/22/2007 Rent 2C Springville $ 600.00 03/26/2007 Southern Co. $ 9.31 111 shares @ $36.85/share 03/26/2007 Vectren Corp. $ (3.09) 141 shares @ $28. 135/share 03/26/2007 Washington Mutual $ 210.27 289.401 shares @ $35.42/share 03/26/2007 Growth Fund of America $ 294.05 397.442 shares @ $33.61/share 03/26/2007 Amer. Tax Exempt Fund ofMD $ 73.39 660.235 shares @ $16.06/share 03/26/2007 Bank of America $ (196.58) 81 shares @ $51.25/share 03/26/2007 Chevron Texaco Corp. $ 56.88 70 shares @ $74. 12/share 03/26/2007 Cap. Income Fund $ 699.38 460.613 shares @ $62. 14/share 04/30/2007 Rent 2B & 2C Springville $ 1,175.00 05/11/2007 Rent 2C Springville $ 575.00 08/01/2007 Sale of Cadillac to Fred $ (2,890.00) 11/05/2007 Sale of Juniper Drive contents $ 1,309.47 11/3012007 01/31/2008 Insurance Claim (flood damage) Inheritance Tax Refund CREDITS The Accountant claims the following credits: DEBTS 04/02/2007 04/02/2007 04/03/2007 04/1 7/2007 04/17/2007 10/05/2007 10/05/2007 Bonton Retail Services Bellefonte Emergency Medical Sears Credit Cards Boscov's GEMB - JC Penney 2006 Federal Income Tax 2006 P A Income Tax ADMINISTRATION EXPENSES Neil Funeral Home, Inc. Funeral Dinner Rolling Green Cemetery (internment of remains) Rolling Green Cemetery (memorial marker) Executrix fee (Kimberly A. Caudill) Attorney fees (R. Mark Thomas, Esquire) Probate fees Tax Return Preparer's fees (Doug Mangle) Publication - Cumberland Coun~y Law Journal Publication - The Patriot News Appraisal of personal property - Bricker Auc. Appraisal of jewelry - Joseph James Jewelers Repairs to automobile Reimburse Executrix travel expenses of 2/2007 Wire fees from Edward Jones U-Haul (transport household fum. from estate) Reimburse Executrix travel expenses of 812007 Fulton Bank - estate checking account fee UPS - ship financial records to Florida $ $ 747.85 42.11 TOTAL TOTAL DEBITS $ 148.64 $ 32.06 $ 58.33 $ 131.92 $ 38.03 $ 1,782.10 $ 2,729.00 TOTAL $ 7,115.21 $ 184.63 $ 1,175.00 $ 1,626.00 $18,000.00 $17,000.00 $ 495.00 $ 175.00 $ 75.00 $ 141.18 $ 100.00 $ 42.40 $ 30.20 $ 860.46 $ 11. 00 $ 1,008.68 $ 1,026.01 $ 64.20 $ 36.48 $6,303.04 $507,825.82 $4,920.08 Staples - purchase office supplies, boxes, etc. UPS - overnight delivery of death certificate Reimburse Executrix and sister for travel expenses of 6/2007 Federal Express - overnight delivery and return $ Hazard insurance - Boiling Springs property $ Repairs - Boiling Springs property $ Final water & sewer bill - Boiling Springs property $ Storm tree removal- Boiling Springs property $ Reimburse Executrix travel expenses of 1012007 $ Rolling Green Cemetery - memorial tree $ 2007 real property taxes - Boiling Springs property $ Hazard insurance - Mechanicsburg property $ 2007 real property taxes - Mechanicsburg property $ 2007 school taxes - Mechanicsburg property $ PPL Electric - Mechanicsburg property $ United Water - Mechanicsburg property $ York Waste Disposal - Mechanicsburg property $ Interior & exterior cleaning - Mechbg property $ Secco Home Services - Mechanicsburg property $ Zimmerman Plumbing, Heating and AlC - $ Mechanicsburg property Puroclean of Susquehanna Valley- Mechanicsburg property Michael Vandrew - Mechanicsburg property (routine property maintenance) Pennsylvania Inheritance Tax Account filing fee Publication fee of notice Wayne Myers - Auctioneer Sewer bill- Mechanicsburg property COSTS OF SELLING REAL ESTATE (2B & 2C West Springyille) ERA - NRT, Inc. (realtor) Kimberly Realty (realtor) Wire fees Transfer tax Tax certification Final sewer and water bill Pro-rated rents $ 16.96 $ 13.58 $ 1,529.42 80.00 445.00 364.41 198.00 350.00 696.82 82.00 412.18 743.00 539.68 1,920.57 478.20 75.04 43.50 970.00 69.95 1,575.00 $ 3,275.54 $ 1,460.00 $ 19,575.10 $ 300.00 $ 80.00 $ 739.78 $ 300.00 TOTAL $ 6,040.00 $ 5,825.00 $ 31. 00 $ 1,950.00 $ 5.00 $ 168.72 $ 459.96 ($14,479.68) $85,500.18 (108 Juniper Drive) Realtor commission Seller's assistance at closing Transfer tax Wire fees Tax certification Final sewer and water bill REAL ESTATE PERSONAL ESTATE TOTAL TOTAL CREDITS RECAPITULATION $11,265.00 $ 3, 000.00 $ 1,850.00 $ 30.00 $ 10.00 $ 55.00 ($16,210.00) PRINCIP AL ACCOUNT $380,947.51 $120,575.27 TOTAL INCOME ACCOUNT TOTAL GROSS ESTATE DEDUCTIONS DEBTS ADMINISTRATIVE EXPENSES COST OF SELLING REAL ESTATE TOTAL BALANCE FOR DISTRIBUTION IN KIND Household Furnishings Jewelry TOTAL CASH FOR DISTRIBUTION $ 4,920.08 $85,500.18 $30,689.68 $ 1,065.75 $10.000.00 $30,689.68 $121,109.94 $501,522.78 $ 6,303.04 $507,825.82 $121,109.94 $386,715.88 $ 11,065.75 $375,650.13 PROPOSED SCHEDULE OF DISTRIBUTION 1. 2. 3. 4. Bobbie L. Schwinibart Brenda S. Stinson Kimberly A. Caudill Glenn Caudill, in trust for Dana M. Gilsdorf Glenn Caudill, in trust for Brandon M. Gilsdorf 5. Dated: February 1,2008 $20,000.00 $20,000.00 $167,825.06 $83,912.53 $83,912.53 Respectfully submitted, ~J~ R. Mark Thomas, Esquire AttomeyNo.41301 101 South Market Street Mechanicsburg, P A 17055 Telephone: (717) 796-2100 CERTIFICATE OF SERVICE I, R. Mark Thomas, Esquire, hereby certify that I have served a true and correct copy of the within document on the following persons by depositing a true and correct copy of the same in the U.S. Mail at Mechanicsburg, Pennsylvania, First Class Postage pre-paid, addressed to: Kimberly A. Caudill 15451 Sweetwater Court Fort Myers, FL 33912 Dana M. Gilsdorf 3780 Towne Crossing Apartment #303 Kennesaw, GA 30144 Brandon M. Gilsdorf 2130 Bayford Court Marietta,GA 30064 Bobbie L. Schwinabart 3925 NE 92nd Place Anthony, FL 32617 Brenda S. Stinson 211 Sourwood Lakes Road Tellico, TN 37385 Date: February 1, 2008 ~J~ R. Mark Thomas, Esq.