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HomeMy WebLinkAbout04-0049 PETITION FOR PROBATE and GRANT OF LETTERS Estate of W±lma J. Fik~ No. also known as To: Register of Wills for the Deceased. County of Cumberland in the Social Security No. 1 8 4- 2 t5 - 3 0~ 7 Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut r i ~r named in the last will of the above decedent, dated December 3, 2003 , and codicil(s) dated (state relevant circnmstances, e.g. renunciation, death of executor, etc.) Dee~qendent was domiciled at death in Cumberland County, Pennsylvania, with h last family or principal residence at 16 Nittany Drivc~ ~lpper Allen_Twp (list street, number and muncipality) ~ 70 years of age, died December 5, 2003 at D~nd~-tt y Dr i ve ' Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ 71,927.69 (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: WHEREFORE, petitioner(s) respectfully xequest(s] the probate of the last will and codicil(s) presented herewith and the grant of letters, t;e'sta'mentar~y (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) theron. ~ Diane M. Nilsen _9~-r~, /'~?~ ~ ~~ o 16 Nittan¥ Drive ' - ~ ~'= Mechanicsbur~, PA 17055 OATH OF' PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ; ss The petitioner(s) abOve-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. Sworn to or affirmed and subscribed ~ ~i~ before me this 16 day of [ __-'-_ January ,52004 | ' G 1 en' ~"~d'a' ~ ~/n ~_ r Stras-bau~h - Regtrs~~_~a.~_ No. 21-2004-0049 Estute ~Tmg'*~f,, Fi~e , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND l~tOW January 20th 2004, in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated December 3, 2003 described therein be admitted to probate and filed of record as the last will of Wi ltn a J. F i k e ; and Letters of Testamentary are hereby granted to Diane M. Nilsen Register of Wills Glenda Farner Strasbaugh FEES Probate, Letters, Etc .......... $. 115.00 THOMAS D. GOULD 36508 Short Certificates(3 ) .......... $ 9.00 ATTORNEY (Sup. Ct. I.D. No.) ~m~t~c4~km .xvRages..(.5).. $. 15.00 2 EAST MAIN STREET JCP Fee $ 10.00 ADDRESS TOTAL __ $ 149.00 SHIREMANSTOWN, PA 17011 Filed January 20th, 2004 _ Maile~' L~"s' '~6' ~6~'h'~' ~)~ ...... PHONE 01-20-2004 (717) 731-1461 This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local R, egistrar. The original certificate will be forwarded to the State Vital Records Office for permanent''filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 ~ '~ ~J~ '/ Lo~al ~e~i~trar P ~641451 ~~ ~~ No. ~ Date ~ ~,:~ :,.a ~e, z, s7 COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH" VITAL RECORDS CERTIFICATE OF DEATH ,. Wilma J.Fike I,. Female ,. 184 -- 26 -- 3037 ,December 5 2003 ,. 7o '"1 : I i I..5/27/TM I,'"~"~i"~, "' I.'-~-° '"~'"° ~[] I- [] "--~ ~ ~t~ Twp. ~ 16 Nittanv Drive I, . ' · · I White ,~ Di~e M. Nils~ ~. 16 Nit.ny Drive ~csb~q, PA 17055 ~ ~,~ ~ts~ ~,,,.~c~r 10. 2003 ,,,.~estfiut Hill C~te~ ,,~.~cMnicsb~q~ PA 17055 ~ ,,,. ~ - 014889 n~l~zzi 8 ~ pl~ ~ ~i~, ~ 1~ 1 ~"~7 ..... ~""~ ~ %'" 'MEDICAL~AMI~ONER ~A ~, ~ ~ LAST WILL AND TESTAMENT OF 21-2004-49 WILMA J. FIKE I, WILM~ J. FIKE, currently residing at 16 Nittany Drive, Mechanicsburg, Cumberland County, Pennsylvania 17055 being of sound mind, memory and understanding do hereby make and publish this my Last Will And Testament hereby revoking all previous Wills and Codicils made by me. Item I. I order and direct that all of my just debts, funeral expenses and inheritance taxes may be paid as soon as conveniently possible immediately after my death. Item II. I may leave a written list, which will be dated and either in my own handwriting or signed by me, that sets forth my wishes regarding distribution of specific personal property. The list may include proceeds from any insurance policies. If I do, then I intend it to qualify as an amendment to this Will. If it should be determined that any such list does not qualify as an amendment to this Will, it is my hope that those entitled to share in my estate will nevertheless respect it. Item III. I give and bequeath my estranged husband, ERNEST B. FIKE, nothing, except as required by law. It is my request that jointly owned assets (real and personal) not be designated as entirety property, but rather, as jointly owned, with no ROS. Item IV. Ail of the rest, residual, and remainder of my estate, real, personal and mixed of whatever kind and wheresoever situated, I give and bequeath to my daughter, DIANE M. NILSEN. Item V. I hereby nominate and appoint my daughter, DIANE M. NILSEN, to be the Personal Representative of my estate. Item VI. I direct that no Personal Representative appointed under this Will be required to post any bond or provide any security to serve in that capacity. Item VII. I confer on my Personal Representative, in addition / to those powers granted by law, the following powers to be exercised in a prudent manner and applicable to all property constituting a part of my estate: A. To retain and to invest in all forms of real and personal property, without being confined to investments authorized by a statutory list, without being required to diversify and regardless of any principal of law limiting delegation of investment responsibilities by executors or trustees; B. To compromise claims and to abandon property which, in my Personal Representative's opinion, is of little or no value; C. To sell at private or public sale, to exchange or to lease any real or personal property, and to give options for sales or leases; 2 D. To borrow from anyone, even if the lender is an executor hereunder, and to pledge property as security for repayment of the funds borrowed; E. To join in any merger, reorganization, voting-trust plan or other concerted action of security holders, and to delegate discretionary duties; F. To employ and to rely upon the advice given by investment counsel, to delegate discretionary authority to make changes in investments to investment counsel, and to pay investment counsel reasonable compensation in addition to any fees otherwise paid to my Personal Representative; G. To employ a custodian, to hold property unregistered or in the name of a nominee (including the nominee of any institution employed as custodian), and to pay reasonable compensation to the custodian' in addition to any fees otherwise payable to my Personal Representative; H. To procure and carry at the expense of my estate insurance of kinds, forms and amounts deemed advisable by my Personal Representative to protect my estate and my Personal Representative against any hazard; 3 I. To commence or defend at the expense of my estate any litigation affecting my estate deemed advisable by my Personal Representative; J. To conduct alone or with others any business in which I am engaged or in which I have any interest at my death, with all the powers of any owner with respect thereto, including the power to delegate discretionary duties to others, to invest other property held hereunder in such business and to organize a partnership or corporation to carry out such business; and K. To distribute in cash or in kind. IN WITNESS WHEREOF, I, WILM~ J. FIKE, have to this my Last Will And Testimony hereunto set my hand and seal this ~r~ day of _/~C¢ ~,~ , 2003. WILMA J Y~FIKE SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, WIL~ J. FIKE, as and for her Will, in the presence of us who, at her request, in her presence, and in the presence of each other, all bein9 present at the same time, have hereto set our hand as witnesses: STATE OF PENNSYLVANIA : : SS. COUNTY OF CUMBERLAND : I, WILM~ J. FIKE, having been duly qualified according to law, acknowledge that I signed the foregoing instrument as my Will, and that I signed it as my free and voluntary act for the purposes therein expressed. WILM~ J. FIKE We, having been duly qualified according to law, depose and say that we were present and saw WILM~ J. FIKE sign the foregoing instrument as her Will; that she signed it as her free and voluntary act for the purposes therein expressed; that each of us in her sight and hearing and at her request signed the Will as witnesses; and that to the best of our knowledge she was at the time 18 years or more of age, of sound mind, and under no constraint or undue influence. ~-~itness - Subscribed, sworn to, or affirmed, and acknowledged before me by the above-named testatrix~a.nd by zt~h_e, witnesses whose names appear, on this '~F~ day of .~~~ , 2003. Public N°tarI Notarial Seal Leda M. Gould. Notary Public My Commission E:pires Mar, 27, 2004 ~ CERTIFICATE OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Wilma J. Fike Date of Death: December 5, 2003 Will No. 21-04-0049 TO THE REGISTER: I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was serviced on or mailed to the following beneficiary of the above-captioned estate on January 30, 2004. Name Address DIANE M. NILSEN 16 NITTANY DRIVE MECHANICSBURG, PA 17055 ERNST B. FIKE 16 NITTANY DRIVE MECHANICSBURG, PA 17055 Notice has now been given to all persons entitled thereto under Rule 5.6(a). Date: ~N~/~ 3~ ~J~ '~ Thomas D. Gould, Esquire I.D. # 36508 Attorney For Charles L. Ewing 2 East Main Street Shiremanstown, PA 17011 (717) 731-1461 CONHONNEALTH OF PENNSYLVANIA BUREAU OF INDIVTDUAL TAXES DEPARTHENT OF REVENUE /NHER[TANCE TAX DIVISION DEPT. 18060! HARRISBURG, PA 17118-0601 NOTICE OF TNHERITANCE TAX APPRAISEHENT, ALLO#ANCE OR DISALLO#ANCE OF DEDUCTTONS AND ASSESSHENT OF TAX REV-l$47EXAF.¢01-O$) DATE 09-27-2004 ~_ ESTATE OF FIKE NILHA J DATE OF DEATH 12-05-2005 ~ :, FILE NUHBER 21 04-0049 ~- ~ COUNTY CUHSERLAND DIANE H NII~C~EN ACN 101 16 NITTANY DR ,,~:~ Amoun~ HECHAN ICSBI~G~_ ' ~C:'!P~ 17055 HAKE CHECK PAYASLE AND REHIT PAYHENT TO: REGISTER OF HILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~' RETAIN LONER PORTION FOR YOUR RECORDS [ - - - - -A - ................. DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF FIKE NILHA J FILE NO. 21 04-0049 ACN 101 DATE 09-27-2004 TAX RETURN NAS: (X) ACCEPTED AS FTLED ( ) CHANGED RESERVATION CONCERNZNG FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN ~ASED ON: OR[$INAL RETURN 1. Real Es~a~e (Schedule A) (1) .00 NOTE: To Ensure proper 2. S~ocks and Bonds (Schedule B) (2} .00 cradi~ ~o your account, $. Closely Held S~ock/Par~nership In~eres~ (Schedule C) ($) .00 subai~ ~he upper por~Aon ~. Hortgeges/No~as ReceAvable (Schedule D} (~) .00 of *his fora wA*h your 5. Cash/Bank Deposi*s/Hisc. Personal Proper~y (Schedule E) ($) 8~966.81 *ax payment. 6. Jointly Owned Proper~y (Schedule F) (6) 7. Transfers (Schedule G) (7) .00 8. To,al Asse*s (8) 40,447.25 APPROVED DEDUCTIONS AND EXENPTZONS: 9,596.98 9 Funeral Expenses/Ada. Cos~s/NAsc. Expenses (Schedule H) (9) 10 Deb~s/Nor~gaga LiabAIA~Aes/LAens (Schedule I) (10) .00 11 To,al Daduc~Aons (11) 12 Na~ Value of Tax Ra~urn (12) 51,050.27 15 CharA~able/Governaen~el Bequests; Non-elected 911~ Trusts (Schedule J) (15) .00 1~ Ne~ Value of Es~a~e SubSec~ ~o Tax (1~) 51,050.~7 NOTE: If an assessment ~as lssued previously, lines 1~, 15 and/or 16, 17, 18 and 19 ~ill reflect figures that lnclude the total of ALL returns assessed to date. ASSESSNENT OF TAX: 15. Amoun~ of LAne 1~ a~ Spousal ra~e (15). .00 X O0 = .00 16. Amoun~ of LAne 1~ *axabla a~ LAneal/Class A ra*a (16). 51,050.27 x 045 = 1,597.26 17. Amoun~ of LAne lq a~ SAbling ra~e (17), .00 X 12 = .00 18. Amoun~ of LAne 1~ ~axable a~ Collateral/Class B ra~e (18). .00 X 15 = .00 19. Principal Tax Due (19)= 1,597.26 TAX CREDITS: PAYHENT RECExFI DISCOUNT (+) AHOUNT PAID DATE NUHBER INTEREST/PEN PATD (-) 08-04-2004 CD004252 .00 1,597.26 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 TF PATD AFTER DATE /ND/CATED, SEE REVERSE ( TF TOTAL DUE TS LESS THAN $1, NO PAYNENT TS REQUIRED. FOR CALCULATTON OF ADDTT/ONAL INTEREST. TF TOTAL DUE TS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORN FOR TNSTRUCTTONS.) RESERVATION: Estates of decedents dying on or before December IZ, 198Z -- if any futura interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lamful Class S (collateral) rate on any such future interest. PURPOSE OF NOT[CE: To ~ulfill the requirements of Section Il40 of the Inheritance and Estate Tax Act, Act Z5 of ZOO0. ¢7Z P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. --Make check or money order payable to: REGISTER OF HILLS, AGENT REFUND (CR): A refund of a tax credit, which Nas not requested on the Tax Return, amy be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at the Office of the Register of Hills, any of the Z3 Revenue District Offices, or by calling the special Z4-hour answering service for forms ordering: 1-aoo-36Z-ZOSO; services for taxpayers with special hearing and / or speaking needs: 1-800-447-30Z0 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60} days of receipt of this Notice by: --written protest to the PA Oepart.~ent of Revenue, Board of Appeals, Dept. Z81021, Harrisburg, PA 171Za-lOZ1, OR --election to have the matter determined et audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADMiN- iSTRATiVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue) Bureau of Individual Taxes) ATTN: Post Assessment Review Unit, Dept. laD601, Harrisburg, PA 17[Z8-060! Phone (717) 787-6505. See page 5 of the booklet "Instructions for inheritance Tax Return for a Resident Decedent" (REV-leO1) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three ($) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is allowed. PENALTY: The leg tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (6X) percent par annum calculated at a daily rate of .000164. A11 taxes which became delinquent on and after January 1, 198Z will bear interest at a rate which will vary from caIender year to calendar year with that rate announced by the PA Oeparteent of Revenue. The applicable interest rates for 198Z through ZOO4 ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~ lOX .000548 "~'~'g'8-1991 1XZ .000501 ZOOX 9Z .000Z47 1983 162 .000438 1992 92 .0002~7 ZOOZ 6X .00016q 1984 112 .000301 1993-1994 72 .O0019Z 2003 SZ .000137 1985 13Z .000~56 1995-1998 9Z .O00Zq7 ZOOq 4Z .0D0110 1986 IOZ .00027¢ 1999 7Z .00019Z 1987 IOZ .OOOZ7q ZOO0 7Z .00019Z --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (IS) days beyond the date of the assessment, if payment is sade after the interest computation date shown on the Notice, additional interest must be calculated. IN THE MATTER OF THE ESTATE : IN THE COURT OF COMMON PLEAS OF WILMA J. FIKE, : OF CUMBE~ COUNTY, PENNSYLVANIA DECEASED : ORPHANS' COURT DIVISION : NO. 21-04-0049 STATUS REPORT UNDER 6.12 Pursuant to Rule 6.12 of the Supreme Court Orphan's Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1.State whether administration of the estate is complete: Yes X No 2. If the answer is no, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is yes, state the following: a. Did the personal representative file a final account with the court? Yes No X b. The separate Orphan's Court No. (If any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes X No d. Copies of receipts, releases, joinders and approvals u.~f fZIrmal ~linformal accounts may be filed with the Clerk of the Cl~.O:~ph~s'~-rt and the Estate Settlement Agreement is attached to :ate 5. 2o0 - ~ ! ' Thomas D. Gould Attorney for Executrix I.D. # 36508 2 East Main Street Shiremanstown, Pa 17011 (717) 731-1461 IN THE MATTER OF THE ESTATE : IN THE COURT OF COMMON PLEAS OF WILMA J. FIKE, : OF CUMBERLAND COUNTY, PENNSYLVANIA DECEASED : ORPHANS' COURT DIVISION : NO. 21-04-0049 ESTATE SETTLEMENT AGREEMENT THIS AGREEMENT, made this ~/~ day of ._~{c¢~¢~ , 2004. THE CIRCUMSTANCES leading up to the execution of this Agreement are as follows: 1. WILMA J. FIKE (the "Decedent"), died testate on December 5, 2003, and DIANE M. NILSEN was duly qualified with the Register of Wills of Cumberland County, Pennsylvania, as the Executrix (the "Executrix") of the Decedent's probate estate {the "Estate") 2. The FOURTH paragraph of the Decedent's Last Will and Testament (the "Will") provides for the distribution of all of the Decedent's estate to DIANE M. NILSEN. 3. Diane M. Nilsen was the daughter of the Decedent and Ernest B. Fike was decedent's husband (the "Beneficiaries"). The Beneficiaries desires the Executrix to settle the Estate informally in order to avoid the expense and delay involved with the formal adjudication of a First and Final Account by the Orphans' Court Division of the Court of Common Pleas of Cumberland County, Pennsylvania (the "Court"). 4. The Beneficiaries desire to forever settle and compromise any and all claims and rights which they may possess, now or hereafter, in the Estate and to confirm their acceptance of the Informal Account (the "Account"), attached hereto as Exhibit "A" and incorporated herein by this reference, and the Schedule of Proposed Distribution (the "Schedule"), attached hereto as Exhibit "B" and incorporated herein by this reference. The Beneficiaries desire that the distributions, as set forth on Exhibit "B," be in full satisfaction of their rights in the Estate. 5. The Beneficiaries wish to release the Executrix and to indemnify-her against any and all claims that may be asserted against the Estate or the Executrix after the date hereof. 6. The Executrix is willing to settle the Estate informally in consideration of the indemnifications hereinafter provided by the Beneficiaries. NOW THEREFORE, in consideration of the foregoing and intending to be legally bound, jointly and severally, the Beneficiaries, for themselves, their successors and assigns: 1. Represent and warrant that they have read and understand this Agreement and confirm that the facts set forth above are true and correct, to the best of their knowledge, information and belief. 2. Declare that they have sufficient information to make an informed waiver of their right to a formal accounting with the Court, and do hereby waive the filing and auditing of the same. 3. Acknowledge that the distributive share or amount set forth on the Schedule shall be in full satisfaction of their respective entitlements under the Will. 4. 'Release, remise, quitclaim and forever discharge the Executrix, her heirs, personal representatives, successors and assigns, from and against all claims that they, as legatees of the Estate and in connection with the Estate, had, now have or may in the future have in connection with the Estate. 5. Agree to refund, on demand, all or any part of any aforesaid distribution, which has been determined by the Executrix, or by the Court, or by any court of competent jurisdiction, to have been improperly made. 6. Agree to indemnify and hold harmless the Executrix, her heirs, personal representatives, successors and assigns, from and against any and all claims, loss, liability or damage (whether or not related to the negligence of the Executrix) that may hereafter be asserted against the Estate or against the Executrix. 7. Agree to execute such other or additional documents as may be necessary to effectuate the agreements set forth herein. 8. Acknowledge that this Agreement shall be governed by and construed in accordance with the laws of the Commonwealth of Pennsylvania. 9. Consent to the Court exercising personal jurisdiction over them in any suit or action arising out of the enforcement of this Agreement. IN WITNESS WHEREOF, the Beneficiaries have read and agreed to the terms and conditions set forth in this Estate Settlement Agreement and intending to be legally bound hereby placed their hands and seals. WITNESS DIANE M. NILSEN WITNESS ERNEST B. FIKE TATE OF PENNSYLVANIA : ~ : SS COUNTY OF ._U~'~ ~Fi>p..~ : On this, the ~/ day of ~M , 2004, before me, the undersigned officer, personally appeared DIANE M. NILSEN, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same in the capacities and for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand and official seal. N ' ' otar Public ~MMONWEALTH OF PENNSYLVANIA Member. Pennsylvania A~x~latlon Of Notades STATE OF PENNSYLVANIA : : SS COUNTY OF : On this, the _ _ . day of _,, 2004, before me, the undersigned officer, personally appeared ERNEST B. FIKE, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same in the capacities and for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand and official seal. Notarial Seal ~ - Jill M. Mason, Nolanj Public i N~ y Pub 1 i c Camp Hill Boro, Cumberland County My Commission Expires Sept. 5, 2007 Member, Penr, sy!v~nin ,~,$~c. iation Of Notaries INFORMAL ACCOUNT ESTATE OF WILMA J. FIKE ITEM VALUE AT DEATH ASSETS: Cash, Bank deposits & financial accounts $ 40,447.25 Total $ 40,447.25 DEBITS: Funeral & Administration Expenses $ 9,396.98 PA Inheritance Tax $ 1,397.26 Total $ 10,794.24 Net Value of Estate at time of Death $ 29,653.01 The value of the bank deposits has fluctuated during the administration of the estate and a final value will be determined at the time of actual distribution. A PROPOSED DISTRIBUTION OF ASSETS OF ESTATE OF WILMA J. FIKE BENEFICIARY SHARE Diane M. Nilsen 100% Ernest B. Fike 0% Total 100%