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HomeMy WebLinkAbout06-11-09I ' DECEDENT'S ESTATE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ~ ~ --- Y ~ ~ ORPHANS' COURT DIVISION '~" `` ~ ~.~ ` ESTATE OF Avrom Bailynson , DECESED No. 21-07-0731 PETITION FOR ADJUDICATION / STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. RULE 6.9 This form maybe used in all cases involving the Audit of the Accounf of a Decedents Estate. If space is insufficient, riders maybe 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: Edward P. 3eeber Supreme Court I.D. No.: 76084 Name of Law Firm: James, Smith, Dietterick 8 Connelly, LLP Address: Suite C-400, 555 Gettysburg Pike Mechanicsburg, PA 17055 Telephone: 717/533-3280 Fax: 717/533-7771 E-mail: eps@jsdc.com Form OC-O'I Rev. 10.93-2008 Copyright (c) 2008 form soRware only The Lackner Group, Inc. Page 1 of 10 ~_. PETITItJN F ADJI~DI~ATIC~N Estate of Avrom Bailynson ,Deceased 1. Name(s) and address(es) of Petitioner(s): Name: Eugene Baily Address: 3d Mol~nsa Plar_a Montclair, NJ 07042 Identify any executors or administrators who have not joined in the Petition for Adjudication and Statement of Proposed Distribution and Account and state reason: Is this the first accounting by this fiduciary? .......................................................................... ®Yes ^ No If not, identify prior accountings, the accounting periods covered, and the date of adjudication of the prior accounting. 2. Decedent died on 06/09!2007 © Letters Testamentary or ^ Letters of Administration were granted to Petitioner(s) on 09/27/2007 Date of Will (ifapplicab/e): 08/07/2006 Date(s) of Codicil(s) (d applicable): Date of probate (rf different from date Letters granted): 09/27/2007 Was a bond required? ^Yes ®IVo If yes, state amount: Are proofs of advertising of the grant of Letters attached? .......................................... ~ Yes ^ IVo Dates of advertising of the grant of Letters: 01/05/2008 01/12/2008 01/19/2008 12/28/2007 01/04/2008 01/11/2008 Form OC-O1 Rev. 10-1&2008 Copyright (c) 2008 form soRware only The Lackner Group, Inc. Page 2 Of 10 P~T~TI~3N F{~R ADJUDIGATI(?N Estate of Avrom Bailynson ,Deceased 3. Was decedent survived by a spouse? ........................:............................................... ~ Yes ® No If yes, name of the surviving spouse: 4. Has the surviving spouse filed to take an elective share? ......................................... ~ Yes © No (See Section 2201 et s_q. 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 the decedent marry after execution of Will or Codicil(s)? ............................................... ~ Yes ® No Were any children born to decedent after execution of Will or Codicil(s)? ................................................................................................................ ~ Yes ® No If yes, give names and dates of birth: Name: 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? ...................................................... Date of Birth: ® Yes ~ No Form OC-01 Rev. 10-132008 Copyright (c) 2008 form software only The Lackner Group, Inc. Page 3 of 10 P~TTICD FAR >~-C~J~IIDIGI~T~U~ Estate of Avrom Bailynson 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): and Howard M. Bailynson 7612 Aynlee Way Harrisburg, PA-17112 Kenneth I. Bailynson 677 Cresta Circle P.O. Box 191 West Palm Beach, FL 33413-1047 Interest Son Specific bequest for real estate located at 4 Larkspur Dirive, Parsippany, NJ 8~ residue of the Estate. Son .00 Fam OC-01 Rev. 10.13-2006 Copyright (c) 2008 form software only The Lackner Group, Inc. Peg@ 4 Of 1 ~ PETITION F{~R ADJtlDIGATI~3N Estate of Avrom Bailynson ,Deceased 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 (see 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. NIA Form oC-01 Rev. 10-13-2008 Copyright (c) 2008 form software only The Lackner Group, mc. Page 5 of 10 PETITION FAIR AC~JUDICATIC~N Estate of Avrom Bailynson ,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 o(Clalm Cleim Admltted7 W111 Calm Be Pald in Fu117 T Above Attachment Total 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?...... Was family exemption allowed? ...................................................................................... ... ~ Yes ® No Yes ® No Family exemption claimant's name and relationship: Name: Relationship: Farm OC-01 Rey. ~a~~-2ooe Copyright (c) 2008 form software only The Lackner Group, inc. Page 6 of 10 ~ETITIC~N FQR ADJt1DIGA~TIQN Estate of Avrom Bailynson ,Deceased 12. The amount of Pennsylvania Transfer Inheritance Tax and additional Pennsylvania Estate Tax paid, the date(s) of payment(s), and the interest(s) upon which paid, are as follows: Date Payment Interest 09/16/2008 0.00 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 of a fiduciary? ....................... 0.00 ......................... ~ Yes ~ 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: The Estate of Avrom Bailynson is insolvent for Pennsylvania purposes. However, Howard Bailynson, son of the Decedent, is willing to honor his father's specific bequest of S1.OO to Kenneth Bailynson. Counsel for the Estate sent a letter and Release to Kenneth Bailynson on September 11, 2008 and to date has not received an executed Release from Kenneth Bailynson. B. Has notice of the question requiring adjudication been given to the parties identified in Paragraph 9 above? ............................................................. ®Yes ~ No 15. If Petitioner(s) has/have knowledge that a share has been assigned, renounced, disclaimed or attached, provide a copy of the assignment, renunciation, disclaimer or attachment, together with any relevant supporting documentation. r-orm OC-0f Rev. ~aT~-zoos Copyright (c) 2008 form software Dory The Lackner Group, ino. Page 7 of 10 P~TITICJN Ft)R ADJUC3I~l~TIC~N Estate of Avrom Bailynson ,Deceased 16. Had the decedent been adjudicated an incapacitated person? ............................................ ~ Yes ® No If yes, attach a copy of the Order if available; otherwise state 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. Date Description Amount B. Has notice of the additional receipts and disbursements been given to the parties identified in Paragraph 9 above? .................................................... ~ Yes ~ IVo 18. If a reserve is requested, state amount and purpose. Amount: ~•~0 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? .................................................................................................. [,] Yes © No If so, attach a copy of the notice. 19. Is the Court being asked to direct the filing of a Schedule of Distribution? ................................................................................ ^ Yes ^X IVo As to real estate only? .......................................................................................................... ~ Yes ® No Form Oc-01 Rev. 10-13-2008 Copyright (c) 2008 form software Doty The Lackner Group, inc. Page. 8 of 10 P~TIT'C~ F~3R A~JUDIGAYIfJ~t Estate of Avrom Bailynson ,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 DisMbutee(s) Amount Proportion Howard M. Bailynson 100% B. Principal: Proposed Distdbutee(s) Amount Proportion Howard M. Bailynson Residue Kenneth I. Bailynson 1.00 Submitted By: (All petitioners must sign. Add additional ' s ~ ecessary): ,_.~- Name of Petitioner: ugene Baily Name of Petitioner: Name of Petitioner: Farm OC-O1 Rev. 1413-2006 Copyright (c) 2008 form software only The Lackner Group, inc. Page 9 of 10 P~TITIO~1 tJR A~JI~ICAYIt~N Estate of Avrom Bailynson ,Deceased Verification of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies " [that harane is aae of the above-named nameo/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 o Pa. C.S. §4904 (relating to unsworn falsification to authorities). Signature of Petitioner Eugene Baily Signature of Petitioner Signature of Petitioner `Corporate petkioners must complete bracketed /nfbrmatlon. 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. .i nature of Counsel for Petitioner dward P. Seeber Form OC-01 Rev. 10-13-2008 Copyright (c) 2008 form software only The Lackner Group, inc. Page 10 of 10 PROOF OF PUBLICATION State of Pennsylvania, County of Cumberland Troy Whitesel, 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 13,1881, 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) ianuarX,05,12,19, 2008 COPY OF NOTICE OF PUBLICATION Affiant further deposes that he/she is not interested in the subject matter of the T~ N~~ aforesaid notice or advertisement, and that LETTERS TESTAMENTARY forthe Estate of AVROM all allegatlOnS m the fOTeg0ing Statement BAILYNSON,'deaeased;`Ipte ofHampden Township, ~ Cumberland Gourfty, Pennsylvania, (died June 9, as to time, lace and character Of p 2007), having been granted to ttie,undersigned. ? publication are true. All pers(ths inCfe6ted Co)he tstat9 are.requesled to ma1[e~immef~late paylt)egt„and those having elai,ms I. _-.. 'r agelrst iha aslate,, are.requested t0'pr9aent~them for -'- Settle-nent without delay to: Eugena8aily, Executor 34 Melrose Place Montclair, N107042 Orto: Edward P. Seeber; Esquire Sworn to and subscribed before me this James, 9mlth, Dietterick8 Conhelly, LLP sane 2oa, ~ti2u flmer+~oaa 22nd. day of Tanuary, 2008. Mechanksbtirg:PA 17055 (717) 533-3280 l Notary Pu My commission expires: ~~/~W COMMONWEALTH OF PENNSYLVANIA NOlarFdl Seal Chnstlrta L. Wd(e, Ndafy Public t~tiisle Born, Ctartberlattd Catutty My Cdrtrnissiat E~q~kes Sept 1,2008 Member, Pennsylvania Association Ot 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, vlz: December 28, 2007, January 4, and January 11, 2008 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. Lis arie Coyne ditor SWORN TO AND SUBSCRIBED before me this 11 day of January, 2008 Bailynson, Avrom, deed. Late of Hampden Township. Executor: Eugene Baily, 34 Mel- rose Place, Montclair, NJ 07042. Attorneys: Edward P. Seeber, Es- quire, James, Smith, Dietterick ~ Connelly, LLP, Suite 204, 5020 Ritter Road, Mechanicsburg, PA 17055, (717) 533-3280. Notary NOTARIAL SEAL DEBORAH A COLLtNS Notary Public CARLISLE BORO, CUMBERLAND COUNTY My Commission Expires Apr 28, 2010 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE BUREAU OF FINANCIAL OPERATIONS DIVISION OF THIRD PARTY LIABILITY ESTATE RECOVERY PROGRAM PO BOX 8486 HARRISBURG, PA 17105-8486 December 27, 2007 JAMES, SMITH,DIETTERICK & CONNELLY LLP 5020 RITTER RD SUITE 204 MECHANICSBURG PA 17055 Re: AVROM BAILYNSON SSN: 062-26-3366 Dear Ms Baker: Pursuant to your letter dated December 19, 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, ~ ,y ~~~ Carole A. Procope Recovery Section Manager (717)772-6604 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX BUREAU OF INDIVIDUAL TAXES APPRAISENENT, ALLOWANCE OR DISALLOWANCE INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX PO BOX 280601 HARRISBURG PA 17128-0601 REV-1547 IX AFP C12-OS) DATE 12-29-2008 ESTATE OF BAILYNSON AVROM DATE OF DEATH 06-09-2007 FILE NUMBER 21 07-0731 COUNTY CUMBERLAND EDWARD P SEEBER ACN 101 JAMES ETAL APPEAL DATE: 02-27-2009 555 GETTYSBURG C-400 (See reverse side under Objections) MECHANICSBURG PA 17055 Aaount Reuitted ~- 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 ~ ------------------------------------------------------------------------------------------- REV-1547 EX AFP C12-08~ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF BAILYNSON AVROM FILE N0. 21 07-0731 ACN 101 DATE 12-29-2008 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) C1) .00 NOTE: To insure proper 2. Stooks and Bonds (Schedule B) (2) ,00 credit to your account, 00 submit the upper portion 3. Closely Held Stock/Partnership Interest (Schedule C) C3) . of this farm with your 4. Mortgages/Notes Receivable (Schedule D) (4) .00 'tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) C5) 1,36 5.64 6. Jointly Dwnad Property (Schedule F) C6) .00 7. Transfers (Schedule G) (7) .0 0 E. Total Assets CB) 1,365.64 APPROVED DEDUCTIONS AND EXEMPTIONS: 8,552.28 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) C10) .00 11 . Total Deductions C11) A . X59 _ 1R 12. Net Value of Tax Return C12) 7, 186.64- 13. Charitable/Governmental Bequests; Non-elected 9113 Trus ts (Schedule J) C13) .00 14. Net Valu® of Estate Subject to Tax C14) 7,186.64- NOTE: If an assesswtent was issued previously, Sines 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 = .00 16. Amount of Line 14 taxable at Lineal/Class A rate C16) •00 X 04 5 ~ .00 17. Amount of Line 14 at Sibling rate C17) .00 X 12 .00 18. Amount of Lins 14 taxable at Collateral/Class B rata C18) .00 X 15 = .00 19. Principal Tax Due T~V AD,'TTTn. (19)= .00 DATE NUMBER C + INTEREST/PEN PAID C-) AMOUNT PAID TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 * IF PAID AFTER DATE INDICATED. SEE REVERSE C IF TOTAL DUE IS LESS THAN Z1, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT"' CCR), YOU MAY BE DUE ~ f~3ta~~ (o~ In the Court of Common -Pleas of Cumberland County, Pennsylvania Orphans' Court Division File No. 2007-00731 Estate of Avrom Bailynson, Deceased Late of Township of Hampden w ~.- ~ . ~a ~ ; ~-~ - ~ c... rr a ~- -~ First and Final Account ~ ~ s .~.' , ~ ~ ~' v ~ .~, ~ c~ ~ -~, -~, ~~ _. _. Eugene Baily, Executor ~--, ~ ~,,., ~, ~ ' Date of Death: Date of Incapacity, if any: Date of Executor's Appointment: Date of First Complete Advertisement: Accounting for the period: 06/09/2007 None 09/27/2007 01/05/2008 06/09/2007 to 04/30/2009 Purpose of Account: Eugene Baily, Executor, offers this Account to acquaint interested parties with the transactions that have occurred during the Administration. h 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 SUMMARY OF ACCOUNT Estate of Avrom Bailynson, Deceased For the aeriod of June 9.2007 throus~h Aaril 30, 2009 PRINCIPAL Receipts: This Account Net Gain (or Loss) on Sales or Other Dispositions Less Disbursements: Debts of Decedent Funeral Expenses Administration Expenses Federal, State ~ Local Taxes Commissions Fees Family Exemption Balance Before Distributions Transfer to (from) Principal Distributions to Beneficiaries Principal Balance on Hand 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 PAGES 3 1,365.64 0.00 1,365.64 4 637.02 4 6,891.00 4 379.56 0.00 0.00 5 1,281.72 0.00 9,189.30 -7,823.66 0.00 0.00 - -7,823.66 0.00 0.00 0.00 0.00 0.00 6 7 0.00 0.00 0.00 -7,823.66 -2- Estate of Avrom Bailynson Schedule of Proposed Distribution Balance in Estate: Net Distributable Estate: Kenneth I. Bailynson -specific bequest 1.00 0.00 0.00 Howard M. Bailynson -residue 0.00 SCHEDULE A RECEIPTS OF PRINCIPAL Assets Listed in Inventory (Valued as of Date of Death) Cash Bank of America Checking Account No. 7032 - valued per bank letter dated 3117108 Total Cash Total Receipts Total Receipts of Principal 1,365.64 Fiduciary Acquisition Value 1,365.64 1,365.64 1,365.64 -3- SCHEDULE C DISBURSEMENTS OF PRINCIPAL Debts of Decedent World Savings Bank 06/13/2007 mortgage payment Total Debts of Decedent Funeral Expenses 637.02 637.02 637.02 Louis Suburban Jewish Memorial Chapel 06/11/2007 funeral services Rabbi Herman Savitz 06/11/2007 funeral services Total Funeral Expenses Administration Expenses Cumberland Law Journal 01/17/2008 estate notice advertisement fee Register of Wills. Cumberland Countv 08/03/2007 probate fee 04/16/2008 short certificates 6,441.00 6,441.00 450.00 450.00 6,891.00 75.00 75.00 88.00 4.00 -4- SCHEDULE C DISBURSEMENTS OF PRINCIPAL Continued 04/16/2008 filing fee for Return 8~ Inventory 30.00 122.00 The Sentinel 01/17/2008 estate notice advertisement fee Total Miscellaneous Administrative Expenses Fees James. Smith. Dietterick 8~ Connelly. LLP 08/03/2007 attorney fees for estate administration 182,56 182.56 379.58 750.00 750.00 Metzner, Wickersham. Knauss 8~ Erb. P.C. 01/17/2008 attorney fees for estate administration Total Fees TOTAL DISBURSEMENTS OF PRINCIPAL 531.72 531.72 1,281.72 9,189.30 -5- .~ In the Court of Common Pleas of Cumberland County, Pennsylvania Orphans' Court Division File No. 2007-00731 Estate of Avrom Bailynson, Deceased Verification Eugene Baily, Executor under the Last Will and Testament of Avrom Bailynson, Deceased, hereby declares under oath that he has fully and faithfully discharged the duties of his 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 Estate have been paid in full; that, to his knowledge, there are no claims now outstanding against the Estate; that all taxes presently due from the 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. Dated: ~ ~~ 6' ~~ Eugene Baily, Executor -7- IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION N0.21-07-0731 ESTATE OF AVROM BAILYNSON CERTIFICATION OF NOTICE UNDER CUMBERLAND COUNTY O.C. RULE 6.3.1 $ ,~ ... .~ ` Gffi ~ f~ °~~~, .ii `I~ ..~.~ a ~,% n ~. _z~ _.~ +c ~.~, -fi 'v s t ~, ~ ~~ ._ s ~' N . ~ A - I certify that the attached Notice regarding the filing of the First and Final Account required by Cumberland County O.C. Rule 6.3.1 was mailed to the following persons by depositing a copy of the same by United States First-Class mail, prepaid: Kenneth I. Bailynson 677 Cresta Circle West Palm Beach, FL .33413-1047 Howard Bailynson 7612 Aynlee Way Harrisburg, PA 17112 Such Notice meets the requirements of Cumberland County O.C. Rule 6.3.1. JAMES, & CONNELLY, LLP Date: June 10, 2009 By: ~, / ~ ~-- P. Seeber, Esquire ~ ID No. 76084 Suite C-400 555 Gettysburg Pike Mechanicsburg, PA 17055 (717) 533-3280 IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION N0.21-07-0731 ESTATE OF AVROM BAILYNSON NOTICE TO: Howard Bailynson and Kenneth Bailynson In connection with the administration of the Estate and the final distribution and termination, we now enclose for your review a copy of the First and Final Account of the Estate by the Executor and Petition to Adjudicate/Statement of Proposed Distribution 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. This Notice has been given to the residuary beneficiaries at least twenty (20) days prior to the date fixed for the presentation to the Court. The Account will be presented for audit, confirmation, and distribution at the Cumberland County Courthouse, Carlisle, Pennsylvania on Tuesday, August 25, 2009 at 9:00 AM. Should you have any objections to the account or to the proposed schedule of distribution, the objections should be filed in writing with the Clerk no later than 9:00 AM on Tuesday, August 25, 2009 and we must be served with a copy of the objections. If no objections are filed thereto, the objections will be deemed waived. JAMES, SMITH, DIETTERICK & CONNELLY, LLP Date: June 10, 2009 By: and P. Seeber, Esquire Attorney ID No. 76084 Suite C-400 555 Gettysburg Pike Mechanicsburg, PA 17055 (717) 533-3280 Enclosures