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HomeMy WebLinkAbout04-23-08 b- 33779.~1 'b - 0973 . 'if ] FIRST AND FINAL ACCOUNT OF THOMAS E. FLOWER, ADMINISTRATOR FOR THE ESTATE OF MARY ROSE HAGAN NO. 2007-00164 Date of Death: February 6, 2007 Date of Administrator's Appointment: February 21,2007 First Complete Advertisement of Grant of Letters: March 23, 2007 Accounting for the Period: February 21, 2007 - April 23, 2008 Purpose of Account: Thomas E. Flower, Administrator, 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: Thomas E. Flower, Esquire Saidis, Flower & Lindsay 2109 Market Street Camp Hill, PA 17001-0737 (717) 737-3405 Q l:J ::!: - .. a O"l !'-......~ r:':":~) C'_:~) <= 00 w : ,-~ -- _. -'I SUMMARY Proposed Distribution to Beneficiaries.................................................. $ 4,973.87 Page No. PRINCIPAL: Receipts 3 $ 33,779.41 Less Disbursements: Funeral Expenses Debts of Decedent Administrative Expenses Inheritance Taxes Fees and Commissions 3 3-4 5 5 5-6 2,462.02 9,830.44 2,972.13 1,184.25 7,356.70 Total Disbursements: (23,805.54) Balance Before Distributions 9,973.81 Distribution to Beneficiaries 6 (5,000.00) Balance for Distribution 6 4,973.87 2 PRINCIPAL RECEIPTS 02/06/07 P A State Bank, savings 2,591.65 PA State Bank, checking 17,290.17 AmEx gift check 100.00 03/19/07 Proceeds, Sale of Matrix auto 9,200.00 Proceeds, Auction of personalty 2,219.00 03/26/07 Return of Security Deposit 400.00 04/02/07 Suburban Propane, Refund 236.59 04/30/07 2006 Fed Income Tax Refund 448.00 04/22/08 2007 Fed Income Tax Refund 1.294.00 :rotal Principal Receipts: 33,779.41 PRINCIPAL DISBURSEMENTS FUNERAL COSTS: 02/26/07 Michael F. Hagan, reimbursement for funeral costs Richard Hagan, Reimbursement funeral flowers 2,327.02 135.00 Total Funeral Costs: ($ 2,462.02) 31,317.39 DEBTS: 02/26/07 PPL Electric 26.31 02/27/07 Americredit, auto loan payment 1,528.68 03/09/07 Kinetic Imaging 2006 Local Per Capita Tax 3.50 28.50 3 Commercial Acceptance, collection of unpaid ambulance charges 635.00 03/10/07 West Shore EMS 102.29 Hospital ofD. of Penn 40.62 03/15/07 2002 Borough Per Capita Tax 35.50 2002 County Per Capita Tax 35.50 Nephrology Associates 29.50 Carlisle Cardiology Associates 96.06 03/19/07 U ofP Clinical Practice Group 337.40 03/26/07 Abrahamsen Law Firm, Judgment Debt 6,153.67 04/13/07 Kinetic Imaging 12.00 Americredit, Overpmt. Credit (6.63) 04/19/07 NCO Financial Systems, 50% compromise of debt amount 262.28 U of P Clinical Practice Group 55.36 05/10/07 Camp Hill Emergency Physicians 17.50 Holy Spirit Hospital 158.00 OS/29/07 Blue Shield, Credit for covered expenses paid (330.00) 06/08/07 2005 Per Capita Tax 28.50 08/20/07 NCO Financial Systems, Ins. Premium Debt 95.00 08/27/07 U ofP Hospital 81.05 10/03/07 1998,2001-2003 Local Taxes 104.40 01/10/08 Spirit Physician Services 300.00 Total Debts of Decedent: ($ 9,830.44) 21,486.95 4 ADMINISTRATION EXPENSES: 02/27/07 Gordons, sort and pack for auction 440.00 02/28/07 Jessica Wood, house cleaning 50.00 03/09/07 Mullen's, Auto repairs 1,907.21 03/15/07 Reimburse SFL costs advanced: Probate fees 97.00 03/19/07 Credit, reverse bank transfer fee (32.00) PPL, final bill 18.21 04/04/07 Cumb Law Jm!., Estate Notice 75.00 Fed. Ex. auto loan payoff 20.06 04/13/07 Sentinel, Estate Notice 166.07 09/04/07 Inheritance Tax Filing Fee 15.00 09/07/07 Additional Probate Fees 28.00 04/23/08 Register, Account Filing Fees 160.00 Total Administration Expenses: ($ 2,972.13) 18,514.82 INHERITANCE TAX: 03/26/07 01110108 Estimated discount payment Refund 1,430.00 (245.75) ($ L 184.25) 17,330.57 Total Inheritance Tax: ATTORNEY & ADMINISTRATOR'S FEES: 03/15/07 04/14/07 05/10/07 06/06/07 Saidis, Flower & Lindsay Saidis, Flower & Lindsay Saidis, Flower & Lindsay Saidis, Flower & Lindsay 2,994.00 2,515.00 100.00 196.00 5 07/10/07 08/06/07 10/27/07 11/12/07 12/12/07 01/16/07 03/26/08 Saidis, Flower & Lindsay Saidis, Flower & Lindsay Saidis, Flower & Lindsay Saidis, Flower & Lindsay Saidis, Flower & Lindsay Saidis, Flower & Lindsay Saidis, Flower & Lindsay Total Attornev Fees: DISTRIBUTIONS TO BENEFICIARIES: 06/22/07 Michael F. Hagan Richard W. Hagan :rotal Distributions: BALANCE FOR DISTRIBUTION: Michael F. Hagan Richard W. Hagan Total Amount to Be Distributed: 140.00 158.70 332.00 84.00 120.00 77.00 640.00 ($ 7,356.70) 9,973.87 2,500.00 2500.00 ($ 5,000.00) 4,973.87 2,486.93 2,486.94 (4,973.87) 0.00 6 COMMONWEALTH OF PENNSYLVANIA) : SS. COUNTY OF CUMBERLAND) Thomas E. Flower, Esquire, Administrator of the Estate of Mary Rose Hagen, 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. ~~ " Thomas E. Flower, Esquire Sworn to and subscribed before me this '~3 dayofJ1.p{;\ ,2008. \J~ ~~~~ Notary Public COMMONWEALTH OF PENNSYLVANIA Notarial Seal Yvonne Sersch, Notary Public Camp Hili Boro, Cumberland County My Commission Expires Feb. 1, 2012 Member. Pennsylvania Association of Notaries 7 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 c;:xactly the same as was printed in the regular editions and issues of the said Cumberland Law Journal on the following dates, VIZ: March 23, March 30 and April 6, 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. ~_ 'k. /V_ i r-- It.- i isa Mane Coyne, EdItor Hagan, Mary Rose, dec'd. Late of North Middleton Town- ship. Administrator: Thomas E. Flower, Saidis, Flower & Lind- say, 2109 Market Street, Camp Hill, PA 17011, (717) 737-3405. Attorneys: Thomas E. Flower, Esquire, Saidis, Flower & Lind- say, 2109 Market Street, Camp Hill, PA 17011. SWORN TO AND SUBSCRIBED before me this 6 day of April. 2007 ~. NOTARIAL SEAL lOtS E. SNYDER, Notary Public Carlisle Bora, Cumberland Countv I My Ccmmiss~?~:~res Ma::~:~?~ 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) March 17, 24, 31, 2007 COpy OF NOTICE OF PUBLICATION <-- , ADIIlNaTRATQR'S W'.IGI I Letters of Administration on Ihe 'E8l8Ie of MARY ROSE I HAGAN, late of NorIh M.tonTownllhlp, Cumberland County, P~nIa' dece~. hllve been granted to Ihe undi..igned.. . All persons knowing lhelrleelves to be Indebted to the said Estate will ~payment InUMdlately. and those having Claims WIll pteHl'ltthem for settlement to: . ~ ..... ..... .... 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 pu lication are true. ~ Thomas E. Flowar. ~Istrator SAlOIS, FLOWER & LINDSAY 2109 Merket Street , Camp HHI. PA 17011 (717) 737-3405 Thomas E. FloWer, Esquire SAlOIS. FLOWER & LINDSAY 21 OIl Market Street CampHHI, PA 17011 Sworn to and subscribed before me this 03rd. day of April, 2007. C~;fw~ Notary Publ My commission expires: q II /oe COMMONWEALTH OF PENNSYLVANIA NotarIal Seal Christina L. ware, Notary Public Carlisle 80m. Cumberland County My CommIssion Expires Sept. 1, 2008 Member. Pennsylvania Association Of Notaries DECEDENT'S ESTATE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF MARY ROSE HAGAN No. 2007-00164 PETITION FOR ADJUDICATION I STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. Rule 6.9 "', = = co :t;.. -~ v ;;;0 N W -;:J -- - .. C) 0' , 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. () Cc~ ~ C) ,. f-n , DECEASED .... ~;l - .~.: \-}/,..;--...., .~ <-j -1'1 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 Telephone: 717-737-3405 Fax: 717-737-3407 Form OC-OJ rev. JO.13.06 Page 1 of 10 Estate of MARY ROSE HAGAN , Deceased 1. Name(s) and addressees) ofPetitioner(s): Name: THOMAS E. FLOWER Address: 2109 MARKET STREET CAMP HILL, PA 17011 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? . . . . . . . . . . . . . . . . . . . . . 121 Yes 0 No If not, identify prior accountings, the accounting periods covered, and the date of adjudication of the prior accounting. 2. Decedent died on FEBRUARY 6, 2007 o Letters Testamentary or 121 Letters of Administration were granted to Petitioner(s) on FEBRUARY 21. 2007 Date of Will (if applicable): Date(s) of Codicil(s) (if applicable): Date of probate (if different from date Letters granted): Was a bond required? oYes 121 No If yes, state amount: Are proofs of advertising of the grant of Letters attached? ......... 12] Yes 0 No Dates of advertising of the grant of Letters: FIRST COMPLETE, MARCH 23, 2007 Form OC-OJ rev. 10.13.06 Page 2 of 10 Estate of MARY ROSE HAGAN , Deceased 3. Was decedent survived by a spouse? . . . . . . . . . . . . . . . . " . . . . . . . . . .. DYes ~ No If yes, name of the surviving spouse: 4. Has the surviving spouse filed to take an elective share? ............. DYes ~ No (See Section 2201 et~. of the Probate, Estates and Fiduciaries Code) If yes, date of election: 5. In the case of an intestacy, state the names of the decedent's surviving children or surviving issue of deceased children (if none, so state): NONE 6. Did decedent marry after execution of Will or Codicil( s)? . . . . . . . . . .. D Yes ~ No Were any children born to decedent after execution of Will or Codicil(s)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . DYes ~ 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. g 1412, was a request for a statement of claim sent to the Department of Public Welfare? . . . . ... . . . . . . . . . . . . . . . . . . . . . . . DYes D No Form OC-OJ rev. JO.13.06 Page 3 of! 0 Estate of MARY ROSE HAGAN , 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 ofthe 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 Partv in Interest Relationship and Comments, if any Interest Richard W. Hagan 7902 Mulchins Way PIano, TX 75024 BROTHER 1/2 Michael F. Hagan 1940 4th Street, Apt. #2 Sparks, NV 89431 BROTHER 1/2 Form OC-OJ rev. 10.13.06 Page 4 of 10 Estate of MARY ROSE HAGAN , Deceased Name and Address of Each Party in Interest Relationshiv and Comments, if any Interest B. Identify each party who is not sui juris (e.g., minors or incapacitated persons). For each such party, give date of birth, the name of each Guardian and how each Guardian was appointed. If no Guardian has been appointed, identify the next of kin of such party, giving the name, address and relationship of each. NONE C. State why a Petition for Guardian/Trustee Ad Litem has or has not been filed for this Audit ($ee Pa. O.c. Rule 12.4). 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. 10.13.06 Page 5 of 10 Estate of MARY ROSE HAGAN , 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 ofC/aim 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 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? I2lNo Was family exemption allowed? DYes DYes DNo Family exemption claimant's name and relationship: Name: Relationship: Form OC-01 rev. 10.13.06 Page 6 of 10 Estate of MARY ROSE HAGAN , 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 03/26/07 1,403.00 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 ofa fiduciary? . . . ... . . . . . . . . . . . . . DYes ~ 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 ofthe question requiring adjudication been given to the parties identified in Paragraph 9 above? .................. DYes D No 15. IfPetitioner(s) has/have knowledge that a share has been assigned, renounced, disclaimed or attached, provide a copy of the assignment, renunciation, disclaimer or attachment, together with any relevant supporting documentation. Form OC-OI rev. 10.13.06 Page 7 of 10 Estate of MARY ROSE HAGAN , Deceased 16. Had the decedent been adjudicated an incapacitated person? ... . . . . . . .0 Yes (2) No If yes, attach a copy of the Order if available; otherwise state the Court, term, number, date, and name of Hearing Judge. 17. A. List or attach a separate list of additional receipts and disbursements since the closing date of the Account. NONE B. Has notice of the additional receipts and disbursements been given to the parties identified in Paragraph 9 above? ............. DYes D No 18. If a reserve is requested, state amount and purpose. Amount: 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 DNo If so, attach a copy of the notice. 19. Is the Court being asked to direct the filing of a Schedule of Distribution? DYes (2) No As to real estate only? ........................................ DYes I2J No Form OC-Ol rev. 10.13.06 Page 8 of 10 Estate of MARY ROSE HAGAN , 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 RICHARD W. HAGAN 1/2 MICHAEL F. HAGAN 1/2 Submitted By: (All petitioners must sign. Add additional lines ifnecessary): Name of Petitioner: THOMAS E. FLOWER Name of Petitioner: Form OC-01 rev. 10.13.06 Page 9 of 10 Estate of MARY ROSE HAGAN , Deceased Verification of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies * [that he/she IS title of the above-named name of corporation and) that the facts set forth in the foregoing Petition for Adjudication / Statement of Proposed Distribution which are within the personal knowledge of the Petitioner are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be true; and that any false statements herein are made subject to the penalties of 18 Pa. C.S. ~ 4904 (relating to unsworn falsification to authorities). ~~ 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-Ol rev. 10.13.06 Page 10 of 10 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 SAID IS, FLOWER & LINDSAY A PROFESSIONAL CORPORATION 2109 MARKET STREET CAMP HILL, PENNSYL VANIA 17011 TELEPHONE: (717) 737-3405 - FACSIMILE: (717) 737-3407 EMAIL: attorney@sfl-law.com www.sfl-Iaw.com CARLISLE OFFICE: 26 WEST HIGH STREET CARLISLE, PA 17013 TELEPHONE: (717)243-6222 FACSIMILE: (717)243-6486 REPLY TO CAMP HILL April 23, 2008 Mr. Richard W. Hagan 7902 Mulchins Way PIano, TX 75024 Mr. Michael F. Hagan 1940 4th Street, Apt. #2 Sparks, NY 89431 Re: The Estate of Mary Rose Hagan Dear Beneficiary: This letter will advise you, as required by law, that the First and Final Account of Thomas E. Flower, Administrator 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 June 17,2008, at 9:30 a.m. A copy of the 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 June 17,2008, 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, ifthere 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, a::~ Thomas E. Flower TEF /ys Enclosures JOHN E. SUKE ROBERT C. SAlOIS JAMES D. FLOWER, JR CAROLJ. UNDSAY JOHN B. LAMPI MICHAEL L. SOLOMON GEORGE F. DOUGLAS, III DEAN E. REYNOSA THOMAS E. FLOWER MARYLOU MAT AS SUZANNEC. HIXENBAUGH LAW OFFICES SAIDIS, FLOWER & LINDSAY A PROFESSIONAL CORPORATION 2109 MARKET STREET CAMP HILL, PENNSYLVANIA 17011 TELEPHONE: (717) 737-3405 - FACSIMILE: (717) 737-3407 EMAIL: attorney@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 April 23, 2008 Mr. Richard W. Hagan 7902 Mulchins Way PIano, TX 75024 Mr. Michael F. Hagan 1940 4th Street, Apt. #2 Sparks, NY 89431 Re: The Estate of Mary Rose Hagan Dear Beneficiary: This letter will advise you, as required by law, that the First and Final Account of Thomas E. Flower, Administrator 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 June 17,2008, at 9:30 a.m. A copy ofthe Account is enclosed. If you have no objections to the Account, or the matters set forth within the Account, no action is required. However, if there 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 June 17,2008, 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, ~~ Thomas E. Flower TEF Iys Enclosures