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Home My WebLink About06-30-08IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF JOSEPH T. LITWIN JOSEPH T. LITWIN LIVING TRUST DATED 4/29/1998 N0.2007-00083 PETITION FOR ADJUDICATION/ STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. Rule 6.9 Edward P. Seeber, Esquire Attorney ID No. 76084 James, Smith, Dietterick & Connelly, LLP Suite C-400 555 Gettysburg Pike Mechanicsburg, PA 17055 ~ ~ P Telephone: 717-533-3280 `~_~~ ~= <-- Facsimile: 717-298-2093 ~~ `~' ~`_- --_ - f ~., ~.A - _ -r .,M .. _lJ ~~ 4K. .- C,) ~ V Estate of Joseph T. Litwin, deceased Joseph T. Litwin Living Trust dated 4/29/1998 1. 2. 3. Name and address of Petitioner: George Shingara, Executor and Trustee 700 North Second Street Wormleysburg, PA 17043 Indentify an executors or administrators who have not joined in the Petition for Adjudication and Statement of Proposed Distribution and state reason: N/A Is this the first accounting by this fiduciary? X Yes No Decedent died on January 18, 2007. Letters Testamentary were granted to Petitioner on January 24, 2007. Date of Will: January 4, 2007 (the "Will") Date of probate: January 24, 2007. Was a bond required? Yes x No Are proofs of advertising of the grant of Letters attached? x Yes No The Sentinel on May 14, 21, and 28, 2007 and Cumberland Law Journal on May 18 and 25 and June 1, 2007. Was decedent survived by a spouse? _ Yes x No 4. Has the surviving spouse filed to take an elective share? N/A Estate of Joseph T. Litwin, deceased Joseph T. Litwin Living Trust dated 4/29/1998 5. In the case of an intestacy, state the names of the decedent's surviving children or surviving issue of deceased children: N/A 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 7. If required by the Medical Assistance Recovery Act, 62 P.S. § 1412, was a request for a statement of claim sent to the Department of Public Welfare? X Yes No 8. Check if any of the following issues are involved in this case: a. Appointment of Trustee b. Interpretation c. Discharge of Trustee X d. Transfer of Situs e. Appointment of Ad Litem f. Minor, Unborn or Unascertained Beneficiary (ies) g. Principal Distribution X h. Partial/Full Termination of Trust X i. Missing Beneficiary (ies) j. Cy Pres k. Williamson Issue 1. Other Issues List: Estate of Joseph T. Litwin, deceased Joseph T. Litwin Living Trust dated 4/29/1998 9. Date of Trust: Apri129, 1998 Date of Amendment: January 4, 2007 10. A. If any other Court has taken jurisdiction on any matter relating to this Trust, explain: N/A B. Identify all prior accountings and provide dates of adjudication. N/A 11. A. State how each Trustee was appointed: Article Three of the Joseph T. Litwin Living Trust dated Apri129, 1998 (the "Trust"), appoints George Shingara Successor Death Trustee. B. If a Petitioner is not a Trustee, explain: N/A 12. State how and when the present fund as awarded to Trustee(s): The Petitioner received the present fund at the Decedent's date of death (January 18, 2007). 13. Period covered by accounting: January 18, 2007 to May 31, 2008 14. Current fair market value of the Trust principal is $117,495.73. Estate of Joseph T. Litwin, deceased Joseph T. Litwin Living Trust dated 4/29/1998 15. State concisely the diapositive provisions of the Trust: Article Six of the Trust provides the following distributions: Section 6.01 Specific Distribution to J. FLOYD KI.INE and ARLENE KLINE, or the survivor of them As soon as practicable after my death, my Trustee shall distribute $50,000 to J. FLOYD KLINE and ARLENE KLINE, or the survivor of them. If J. FLOYD KLINE and ARLENE KLINE should predecease me, this distribution shall lapse and the property subject to this distribution shall instead be distributed under the other provisions of this agreement. Property passing under this Section shall pass free of any administrative expenses or death taxes. Section 6.02 Specific Distribution to TOM REED and ROSETTA REED, or the survivor of them As soon as practicable after my death, my Trustee shall distribute $20,000 to TOM REED and ROSETTA REED, or the survivor of them. If TOM REED and ROSETTA REED should predecease me, this distribution shall lapse and the property subject to this distribution shall instead be distributed under the other provisions of this agreement. Property passing under this Section shall pass free of any administrative expenses or death taxes. Article Seven of the Trust provides the following distributions: My Trustee shall distribute the remaining trust property outright, and free of trust, to ALL SAINTS EVANGELICAL LUTHERAN CHURCH, 12th & Scott Streets, Kulpmont, PA 17834, or its successor in interest, to be used for whatever purposes the governing body deems appropriate. 16. Explain the reason for filing this Account: This Account is being filed since the residuary beneficiary of the Trust Estate is a charitable organization. Estate of Joseph T. Litwin, deceased Joseph T. Litwin Living Trust dated 4/29/1998 17. 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 18 below, all unpaid creditors and all claimants listed in Item 19 below. In addition, notice of any questions regarding Adjudication as discussed in Item 23 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 in 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. Estate of Joseph T. Litwin, deceased Joseph T. Litwin Living Trust dated 4/29/1998 18. List all parties (charitable and non-charitable) of whom Petitioner has notice or knowledge, having or claiming any interest in the Trust Estate as beneficiaries under the Will or Trust 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 & Address of Each Party In Relationship & Comments I t n erest Interest if an All Saints Lutheran Church Charity 100% of the residue c/o Perry Adams 540 Clemont Street Marion Hei ts, PA 17832 Public Protection Division N/A N/A Charitable Trusts & Organizations Section Office of the Attorney General 14~' Floor, Strawberry Square Harrisburg, PA 17120 B. Identify each party who is not sui juris (e.g., minors or incapacitated persons). For each such party, give date of birth, the name of each Guardian and how each Guardian was appointed. If no Guardian has been appointed, identify the next of kin of such party, giving the name, address and relationship of each. N/A C. State why a Petition for Guardian/Trustee Ad Litem has or has not been filed for this Audit. 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 Estate of Joseph T. Litwin, deceased Joseph T. Litwin Living Trust dated 4/29/1998 19. 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. N/A If the Trust Estate is insolvent, attach a schedule setting forth the order of preference under 20 Pa. C.S. § 3392 and the proposed payments. N/A 20. Was family exemption claimed? Yes x No Was family exemption allowed? Yes x No 21. A. The amount of Pennsylvania Transfer Inheritance Tax and Pennsylvania Estate Tax paid, the date(s) of payment(s), and the interest(s) upon which paid, are as follows: Date Payment Interest April 16, 2007 $23,000.00 Refund paid to Trust Estate of $550.53 B. If any such taxes remain unpaid or are in dispute, explain: N/A 22. 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 Estate of Joseph T. Litwin, deceased Joseph T. Litwin Living Trust dated 4/29!1998 23. A. Describe in detail any questions requiring adjudication and state the position of the Petitioner as to each question and give details of any issues identified in Paragraph 8 above: The First and Final Account filed herewith reports the proposed distribution of principal and income to the residuary beneficiary. Upon Your Honorable Court's confirmation of this Account, Trustee will distribute the residue in accordance with Article Seven of the Trust. Once distribution is made, the Trustee will be discharged of his duties as Trustee of the Trust and the Trust will be terminated. B. Has notice of the question requiring adjudication been given to the parties indentified in Paragraph 18 above? x Yes_ No 24. If Petitioner has 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. N/A 25. Had the Decedent been adjudicated an incapacitated person? _ Yes x No 26. If a trustee's principal commission is claimed: A. If based on a written agreement, attach a copy thereof. Article 11, Section 11.05 of the Trust provides that a Trustee shall be entitled to fair and reasonable compensation. B. If a principal commission is claimed, state amount. $9,600 Estate of Joseph T. Litwin, deceased Joseph T. Litwin Living Trust dated 4/29/1998 C. If a principal commission is claimed, state the amounts and dates of any principal commission previously paid in prior accounting periods. N/A 27. A. List or attach a separate list of additional receipts and disbursements since the closing date of the Account. See attached Schedule of Proposed Distribution. B. Has notice of the additional receipts and disbursements been given to the parties identified in Paragraph 18 above? x Yes No 28. If a reserve is requested, state amount and purpose. See attached Schedule of Proposed Distribution. 29. Is the Court being asked to direct the filing of a Schedule of Distribution? Yes X No As to real estate only? _ Yes x No Estate of Joseph T. Litwin, deceased Joseph T. Litwin Living Trust dated 4/29/1998 Wherefore, your Petitioner respectfully requests that distribution be awarded to the parties entitled and suggest that the distributive shares of income and principal are as follows: 100% to All Saints Lutheran Church Submitted by: ~~ G org W. Shing ,Trustee of the Joseph T. Litwin Living Trust dated April 29, 1998 and Executor of the Estate of Joseph T. Litwin 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. § 4904 (relating to unsworn falsification to authorities). George WV. 5hingar~ Trustee Living Trust dated April 29, Estate of Joseph T. Litwin Certificate of Counsel ~~ of the Joseph T. Litwin 1998 and Executor of the 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. JAMES, SMITH, DIETTERICK & CONNELLY, LLP By: c~aGard P. Seeber, Esquire ttorney ID No. 76084 Suite C-400 555 Gettysburg Pike Mechanicsburg, PA 17055 (717) 533-3280 Fax: (717) 298-2093 Email: eps@jsdc.com 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 14, 21, 28, 2007 COPY OF NOTICE OF PUBLICATION ESTATE NOTICE LETTERS TESTAMENTARY for the Estate of JOSEPH T. LITWIN, deceased, late of East Pennsboro Township, Cumberland County, Pennsylvania, (died January 18, 2007), having been granted to the undersigned. All persons indebted to the Estate are requested to make immediate payment, and those having claims against the estate are requested to present them for settlement without delay to: George Shingara 700 North Second Street Wormleysburg, PA 17043 or to: Donna M. Mullin, Esquire James, Smith, Dietterick & Connelly, LLP 134 Sipe Avenue Hummelstown, PA 17036 (717)533-3280 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 publication are true. 1 ' `l`. Sworn to and subscribed before me this 29th. day of Ma~007. Notary Publ My commission expires: qll ~~~ COMMONWEALTH OF PENNSYLVANIA Notarial Seal Christina L. Wolfe, Notary Public Carlisle t3oro, Cumberiartd County My Commission Expires Sept 1,2008 Member, Pennsylvania Association Get Notaries PROOF OF PUBLICATION OF NOTICE IN CUMBERLAND LAW JOURNAL (Under Act No. 587, approved May 16, 1929), P. L.1784 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND. ss. 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 18, May 25, and June 1, 2007 Affiant further deposes that he is authorized to verify this statement by the Cumberland Law Journal, Fl 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. Litwin, Joseph 'd'., decd. Late of East 1'ennsboro Town- ship. Executor: George Shingara, 700 North Second Street, Worm- leysburg, PA 1.7043. Attorneys: Donna M. Mullin, Es- quire, James, Smith, Dietterick & Connelly, LLP, 134 Sipe Av- enue, Hummelstown, PA 17036, (717) 533-3280. .- ~ ,~ <.~- '''_ i Marie Coyne, ditor SWORN TO AND SUBSCRIBED before me this 1 day of June. 2007 _ Rit~l'h',°=,9. REAL LC~E~ E. ~~'tYC?t=~i, N4iary Public Cari~~;~h ~*~r~;, ~~~!mberl~tnd County ~~"~,~~ u ~'i~fi ~°~ ~~. ,~i;es (March 5, 2008 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE BUREAU OF FINANCIAL OPERATIONS DIVISION OF THIRD PARTY LIABILITY ESTATE RECOVERY PROGRAM PO BOX 8486 HARRISBURG, PA 17105-8466 May 17, 2007 THE ESTATE SECURITY FORMULA GEORGIANNA QUAYLE PARALEGAL P O BOX 650 HERSHEY PA 17033 Re: JOSEPH T LITWIN SSN: 194-16-0727 Dear Paralegal Quayle: Pursuant to your letter dated May 09, 2007, the Department of Public Welfare (DPW), Estate Recovery Program, has reviewed the information you provided regarding the above-referenced individual. It has been determined that this individual did not receive any type of assistance during the questioned period. Therefore, according to the information you provided, the Department's Estate Recovery Program will not seek any recovery from this estate. If your client applied for Medical Assistance and had an application and/or hearing pending at the time of death, please advise us and provide any additional information that may affect a recovery by our Department. If you have any questions, please feel free to contact me. Sincerely, 1{~C.~ Carole A. Procope Recovery Section Manager (717)772-6604 COMMONWEALTH OF PENNSYLVANIA ' DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE INHERITANCE TAX DIVISIDN OF DEDUCTIONS AND ASSESSMENT OF TAX PO BOX 280601 HARRISBURG PA 17128-0601 REV-1547 EX AFP (06-05) DATE 02-26-2008 ESTATE OF LITWIN JOSEPH T DATE OF DEATH 01-18-2007 FILE NUMBER 21 07-0083 COUNTY CUMBERLAND EDWARD P SEEBER ACN 101 JAMES ETAL APPEAL DATE: 04-2b-2008 5 0 2 0 R I T T E R R D S T E 2 0 (See reverse side under Objections MECHANICSBURG PA 17055 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE -~ RETAIN LOWER PORTION FOR YOUR RECORDS F- ______________ ----------------------------------------------------------------------------- REV-1547 EX AFP C03-05~ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF LITWIN JOSEPH T FILE N0. 21 D?-0083 ACN 101 DATE 02-26-2D08 TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIDNS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I] 11. Total Deductions 12. Net Value of Tax Return 13. CharitablelGovernmental Bequests; 14. Net Value of Estate Subject to Tax C1) .00 NOTE: To insure proper C2) .00 cre~lt to your account, C3) .00 submit the upper portion of this form with your C4) • DO tax payment. (s) 15,145.45 C6) .00 (7) 463, 694.50 ($) 478, 839.95 43,168.21 C9) (lo) 2.108.05 C11) 4~. 76. 6 cl2) 433,563.69 Non-elected 9113 Trusts (Schedule J) C13) 276, 023.53 (14) 157,540.16 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate C15) .00 X 00 = .OD 16. Amount of Line 14 taxable at Lineal/Class A rate C16) .0 0 X 04 5 = .00 17. Amount of Line 14 at Sibling rate (17) .00 X 12 .0 0 18. Amount of Line 14 taxable at Collateral/Class B rate C18) 157,540.16 X 15 = 23,631.02 19. Principal Tax Due rwv ro~nrrc. C19)= 23, 631.02 PAYMENT DATE RECEIPT NUMBER D SCOUN (+) INTEREST/PEN PAID (-) AMOUNT PAID 04-16-2007 CD008039 1,181.55 23,000.00 TOTAL TAX CREDIT 24,181.55 BALANCE OF TAX DUE 550.53CR INTEREST AND PEN. .00 TOTAL DUE 550.53CR ~ IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN 81. NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) NOTICE AND CERTIFICATE OF SERVICE ~~ .~~:. TO: All Saints Lutheran Church and ESTI~TE Office of the Attorney General SECURITY ,~ ~,-~ FROM: Edward P. Seeber, Esquire, Counsel for the Trust Estate DATE: June 27, 2008 RE: Filing of Executor/Trustee's First and Final Account for Court Confirmation We serve as Counsel for the Estate of Joseph T. Litwin and the Joseph T. Litwin Living Trust dated April 29, 1998, who died on January 18, 2007, a resident of Cumberland County, Pennsylvania. George W. Shingara was appointed by the Register of Wills of Cumberland County, Pennsylvania, to serve as the Executor of the Estate and he was nominated Successor Death Trustee of the Joseph T. Litwin Living Trust dated April 29, 1998. In connection with the administration of the Trust and Estate and the final distribution and termination, we now enclosed for your review a copy of the First and Final Account of the Trust Estate by the Executor/Trustee and Petition to Adjudicate First and Final Account that will be filed today via United States First-Class Mail, postage prepaid, with the Clerk of the Orphans' Court Division, Court of Common Pleas of Cumberland County, Pennsylvania. The Account will be presented for audit and confirmation at the Cumberland County Courthouse, Carlisle, Pennsylvania on Tuesday, August 26, 2008. It is not necessary for you to appear at the time of audit. Should you have any objections to the account or to the proposed schedule of distribution, the objection should be filed in writing with the Clerk. If no objections are filed thereto, we expect that the First and Final Account will be confirmed on August 26, 2008. As soon as we receive the final confirmation by the Court, we will distribute the balance of the assets remaining on hand according to the Proposed Schedule of Distribution. Enclosure cc: George W. Shingara, Executor/Trustee 134 SIPE AVENUE HUMMELSTOWN, PA 17036 MAILING ADDRESS PO. BOX 650 HERSHEY, PA 17D33 Reply to: Suite C-400 TOLL FREE 1.6DO s4z.3sso 555 Gettysburg Pike rEL 717.533.3za° FAX 717.533.7771 Mechanicsburg, PA 17055 WWWsd~~om CERTIFICATE OF SERVICE I hereby certify that on June 27, 2008, the foregoing "Notice" with attachments, was mailed by depositing a copy of the same by United States First-Class mail, prepaid to the persons set forth below: All Saints Lutheran Church c/o Perry Adams 540 Clemont Street Marion Heights, PA 17832 Public Protection Division Charitable Trusts & Organizations Section Office of the Attorney General 14~' Floor, Strawberry Square Harrisburg, PA 17120 JAMES, SMI~T,14'~IETTERICK & CONNELLY, LLP ward P. Seeber, Esquire ttorney I.D. No. 76084 a~~, ~`~c. ~~~ In the Court of Common Pleas of Cumberland County, Pennsylvania Orphans' Court Division File No. 21-07-0083 Estate of Joseph T. Litwin, Deceased Late of Borough of Wormelsburg First and Final Account George W. Shingara, Executor Date of Death: 01/18/2007 Date of Executor's Appointment: 01/24/2007 Date of First Complete Advertisement: 05/18/2007 Accounting for the period: 01/18/2007 to 05/31/2008 Purpose of Account: George W. Shingara, Executor, offers this Account to acquaint interested parties with the transactions that have occurred during the Administration. It is important that the Account be carefully examined. Requests for additional information or questions or objections can be discussed with: Edward P. Seeber James, Smith, Dietterick ~ Connelly, LLP Suite C-400, 555 Gettysburg Pike Mechanicsburg, PA 17055 7171533-3280 Supreme Court I.D. No. 76084 ,~, ''-; - { _~, ~ c-- -- . = w ~ _ ~ :., ~, - ( -1 __~ ~ i f7 _ -'-~ L...'. ~ .. Y Q SUMMARY OF ACCOUNT Estate of Joseph T. Litwin, Deceased For the period of January 18 2007 through Mav 31 2008 PRINCIPAL PAGES Receipts: This Account 3 Net Gain (or Loss) on Sales 248,500.81 or Other Dispositions 5 -470.01 Less Disbursements: 248,030.80 Debts of Decedent 6 2,108.05 Funeral Expenses 7 4,273.60 Administration Expenses 7 19,664.93 Federal, State ~ Local Taxes 11 23,000.00 Commissions 12 5,000.00 Fees 12 9,106.25 Family Exemption 0.00 63,152.83 Balance Before Distributions 184,877.97 Transfer to (from) Principal Distributions to Beneficiaries 13 0.00 70,000.00 Principal Balance on Hand - 114,877.97 For Information: Investments Made Changes in Holdings - INCOME Receipts This Account Net Gain (or Loss) on Sales or Other Dispositions Less Disbursements Balance Before Distributions Transfer to (from) Income Distributions to Beneficiaries Income Balance on Hand For Information: Investments Made Changes in Holdings COMBINED BALANCE ON HAND Signature Verification 14 2,190.76 0.00 2,190.76 0.00 2,190.76 0.00 0.00 2,190.76 16 17 117,068.73 -2- Joseph T. Litwin Living Trust dated 4/29/1998 Estate of Joseph T. Litwin SCHEDULE OF PROPOSED DISTRIBUTION Balance LPL Financial Services Account (as of 5/31/08) Pennsylvania inheritance tax refund IRS income tax. refund Less: George Shingara -remaining Fiduciary fee Less: Register of Wills, Cumberland County -filing fee for accounting Less: James, Smith, Dietterick & Connelly, LLP -attorney fees for administration Balance All Saints Lutheran Church - 100% of the residue 117,068.73 550.53 236.00 4,600.00 230.00 3,000.00 110,025.26 110,025.26 SCHEDULE A RECEIPTS OF PRINCIPAL Fiduciary Acquisition Value Cash 01/18/2007 BELCO Community Credit Union 5.00 01/19/2007 BELCO Community Credit Union Checking 3,525.58 Account No. 119730 -titled in the Joseph Litwin Living Trust dated April 29, 1998 -valued per letter dated 3/2212007 01/18/2007 BELCO Community Credit Union Savings 79,309.97 Account No. 119730 -titled in the Joseph T. Litwin Living Trust dated April 29, 1998 valued per letter dated 3/22/07 01/18/2007 Forethought Life Insurance Company -prepaid 4,764.90 funeral account 07/26/2007 HB McClure Co -refund of prepaid fuel account 1,308.40 03/12/2007 MetLife -reimbursement 292.78 11/30/2007 Progressive -insurance premium refund 80.00 05/21/2007 U.S. Treasury - 2006 personal income tax refund 1,446.00 02/13/2007 United American Insurance Company -health 354.05 insurance premium Total Cash 91,086.68 Personal Property 01/18/2007 2004 Ford Ranger -valued per sales price 12,000.00 Total Personal Property 12,000.00 Stocks /Listed 01/1812007 7.0000 shares Idearc, Inc. -titled in the Joseph T. Litwin 215.01 Living Trust dated April 29, 1998 valued per public listing 01/18/2007 107.0000 shares Metlife Inc -titled in the Joseph T. Litwin 6,555.36 Living Trust dated April 29, 1998 valued per public listing 01/18/2007 152.0000 shares Verizon Communications Inc -titled in 5,643.76 the Joseph T. Litwin Living Trust dated April 29, 1998 valued per public listing Total Stocks /Listed 12,414.13 -3- SCHEDULE A RECEIPTS OF PRINCIPAL Continued Fiduciary Acquisition Value Real Estate 01/18/2007 Real estate located at 666 North Second Street, 133,000.00 Wormleysburg Borough, Cumberland County, PA -titled in the Joseph T. Litwin Living Trust dated April 29, 1998 valued per sales price Total Real Estate 133,000.00 Total Receipts 2a8,5oo.81 Total Receipts of Principal 248,500.81 -4- SCHEDULE B GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS -PRINCIPAL Gain Loss 03/07/2007 152.0000 shares Verizon Communications Inc Net Proceeds 5,384.86 Fiduciary Acquisition Value -5,643.76 -258.90 05/07/2007 7.0000 shares Idearc, Inc. Net Proceeds 224.23 Fiduciary Acquisition Value -215.01 9.22 07/20/2007 Real Estate located at 666 North Second Street, Wormleysburg Borough, Cumberland County, PA Gross Proceeds 133,000.00 Fiduciary Acquisition Value -133,000.00 0.00 10/24/2007 2004 Ford Ranger Net Proceeds 12,000.00 Fiduciary Acquisition Value -12,000.00 0.00 01/24/2008 107.0000 shares Metlife Inc Net Proceeds 6,335.03 Fiduciary Acquisition Value -6,555.36 -220.33 TOTAL GAINS AND LOSSES/PRINCIPAL 9.22 LESS LOSS -479.23 NET GAIN OR LOSS -470.01 -5- SCHEDULE C DISBURSEMENTS OF PRINCIPAL Debts of Decedent BELCO Community Credit Union 01/27/2007 VISA Gold Boscovs 02/21/2007 credit card account Holy Spirit Hospital 08/02/2007 PAWC 02/09/2007 PPL 03/09/2007 Salexian Mission 01/22/2007 unreimbursed medical bill water service for residence electric service for residence check written before death & cashed in after death 405.14 405.14 262.03 262.03 992.00 992.00 44.02 44.02 99.82 99.82 25.00 25.00 -6- SCHEDULE C DISBURSEMENTS OF PRINCIPAL Continued Verizon 02/05/2007 telephone service for residence (less reimbursement) William O'Donnell. Tax Collector 05/18/2007 2007 county/borough real estate taxes (less reimbursement) Total Debts of Decedent Funeral Expenses Zimmerman Auer Funeral Home 01/18/2007 funeral service Total Funeral Expenses Administration Expenses 1-800-GOT-JUNK 06/22/2007 Annette C. Mvers 07/20/2007 hauling services notary fee on real estate settlement 16.69 263.35 16.69 263.35 2,108.05 4,273.60 4,273.60 4,273.60 540.00 10.00 540.00 10.00 -7- SCHEDULE C DISBURSEMENTS OF PRINCIPAL Continued Borough of Wormlevsbura 05/07/2007 sewer and refuse for residence 07/20/2007 sewer and refuse for residence (less reimbursements) Craig Roland 06/15/2007 Cumberland Law Journal 09/26/2007 CW Fritz Co 06/29/2007 ERA-NRT. Inc 07/20/2007 Erie Insurance Comganv 06/19/2007 George W. Shinaara 06/07/2007 08/30/2007 10/24/2007 05/06/2008 home repairs estate notice advertisement fee plumbing services commission on sale of real estate automobile insurance (less reimbursement) reimbursement for travel expenses ~ postage reimbursement for travel expenses & postage reimbursement for travel expenses reimbursement for postage -8- 126.50 25.00 219.21 75.00 129.68 3,965.00 344.00 962.54 119.54 36.25 92.85 151.50 219.21 75.00 129.68 3,965.00 344.00 SCHEDULE C DISBURSEMENTS OF PRINCIPAL Continued 1,211.18 Holly D. Geesev 07/20/2007 sellers assistance per HUD 1 settlement sheet 3,000.00 3,000.00 IFS Group, Ltd. 11/07/2007 consultation fee 525.00 525.00 Janet Shinaara 10/24/2007 cleaning services 1,220.00 1,220.00 LPL 02/23/2007 stop payment feet 10.00 10.00 Old Maids 06/29/2007 cleaning service 07/03/2007 cleaning service 315.88 95.40 411.28 Patriot News 10/24/2007 advertisement for vehicle 58.50 58.50 PAWC 04/02/2007 water service for residence 05/07/2007 water service for residence 67.44 05/23/2007 water service for residence 34.42 34.42 -9- SCHEDULE C DISBURSEMENTS OF PRINCIPAL Continued 06/29/2007 water service for residence 35.02 07/25/2007 water service for residence 39.22 08/02/2007 water service for residence (less 6.60 reimbursement) PPL 04/10/2007 electric service for residence 43.14 05/18/2007 electric service for residence 35.24 06/07/2007 electric service for residence Y8,58 07/11/2007 electric service for residence 38.13 07/25/2007 electric service for residence 20.49 Prudential Thomason Wood 07/20/2007 commission on sale of real estate 4,015.00 07120/2007 tarnsaction fee on real estate settlement 200.00 Recorder of Deeds. Cumberland Countv 07/20/2007 transfer tax on real estate settlement 1,330.00 Reaister of Wills. Cumberland Count 01/27!2007 probate fee 99.00 06/07/2007 short certificates 4.00 12M9/2007 filing fee for Return & Inventory 30.00 12/19/2007 probate fee 15.00 Shull's Landscaaina 06!15/2007 landscaping service 250.00 217.12 165.58 4,215.00 1,330.00 148.00 -10- SCHEDULE C DISBURSEMENTS OF PRINCIPAL Continued The Sentinel 09/26/2007 estate notice advertisement fee 190.57 Wade Shinaara 05/18/2007 snow removal 07/03/2007 455.00 mowing service & supplies 726.59 07/20/2007 mowing service 45.00 William A. O'Donnell 07/20/2007 2007/2008 school taxes paid at real estate settlement $946.43 less reimbursement from 07/20/07 through 06/30/08 $894.71 Total Miscellaneous Administrative Expenses Federal. State and Local Taxes Reaister of Wills Aaent 04/16/2007 Pennsylvania inheritance tax Total Taxes Commissions 51.72 250.00 190.57 1,226.59 51.72 19,664.93 23,000.00 23,000.00 23,000.00 -11- SCHEDULE C DISBURSEMENTS OF PRINCIPAL Continued George W. Shinaara 11/06/2007 fiduciary fee Total Commissions Fees James. Smith. Dietterick 8~ Connelly. LLP 06/07/2007 attorney fees for estate and trust administration 09/26/2007 attorney fees for estate and trust administration 12/19/2007 attorney fees for estate and trust administration Total Fees TOTAL DISBURSEMENTS OF PRINCIPAL 5,000.00 5,000.00 5,000.00 3,925.00 2,556.25 2,625.00 9,106.25 9,106.25 63,152.83 -12- SCHEDULE D DISTRIBUTIONS OF PRINCIPAL 02/21/2007 J. Floyd and Arlene Kline -specific bequest 25,000.00 05/17/2007 Tom and Rosetta Reed -specific bequest 20,000.00 07/26/2007 J. Floyd and Arlene Kline -specific bequest 25,000.00 70,000.00 TOTAL DISTRIBUTIONS TO BENEFICIARIES 70,000.00 -13- SCHEDULE G RECEIPTS OF INCOME Div- Idearc Inc. 04/02/2007 dividend 2.40 2.40 MetLife 11/02/2007 dividend 79.18 79.18 Verizon Commnications Inc 02/26/2007 dividend TOTAL DIVIDEND INCOME Interest/Bank BELCO Communitv Credit Union Checking Account No 119730 accrued interest 01/31/2007 BELCO Communitv Credit Union Savings Account No 119730 01/31/2007 02/28/2007 interest 03/31/2007 interest 04/30/2007 interest 05/09/2007 interest 61.56 61.56 143.14 0.09 56.40 0.05 0.05 0.05 0.08 0.09 56.63 -14- SCHEDULE G RECEIPTS OF INCOME Continued LPL Account No. 4359-1654 01/31/2007 interest 02/28/2007 interest 15.13 03/30/2007 interest 113.00 04/30/2007 interest 175.92 05/31/2007 interest 125.29 06/29/2007 interest 82.51 07/31/2007 interest 45.55 08/31/2007 interest 118.27 09/28/2007 interest 270.04 10/31/2007 interest 241.65 11/30!2007 interest 227.51 12/31/2007 interest 201.39 01/31/2008 interest 149.22 02/29/2008 interest 111.13 03/31/2008 interest 39.44 04/30/2008 interest 31.08 05/30/2008 interest 24.75 19.02 1,990.90 TOTAL BANK INTEREST TOTAL RECEIPTS OF INCOME 2,047.62 2,190.76 -15- In the Court of Common Pleas of Cumberland County, Pennsylvania Orphans' Court Division File No. 21-07-0083 Estate of Joseph T. Litwin, Deceased Signature George . Shingara, ecutor -16- In the Court of Common Pleas of Cumberland County, Pennsylvania Orphans' Court Division File No. 21-07-0083 Estate of Joseph T. Litwin, Deceased Verification George W. Shingara, Executor under the Last Will and Testament of Joseph T. Litwin, Deceased, and Successor Death Trustee of the Joseph T. Litwin Living Trust dated April 29, 1998, hereby declares under oath that he/she has fully and faithfully discharged the duties of his/her office; that the foregoing Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the Trust and Estate have been paid in full; that, to his/her knowledge, there are no claims now outstanding against the Trust and Estate; that all taxes presently due from the Trust and Estate have been paid; and that the grant of Letters Testamentary and the first complete advertisement thereof occurred more than four months before the foregoing Account. This statement is made subject to penalties of 18 Pa. C.S.A. Section 4904 relating to unsworn falsification to authorities. George W. Shingara Dated: 6 - ~ 6 - ~ ~ -17-