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HomeMy WebLinkAbout03-27-10n CO ~_~ ~~~~ DECEDENT'S ESTATE ~~~ ~~ ':7 C3C? ~"> C ~~ COURT OF COMMON PLEAS OF ~ ~ CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF JEAN W. PAULES ,DECEASED No. 21-09-0151 PETITION FOR ADJUDICATION / STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. Rule 6.9 N _O d C.. 2 N A w cn T) ~'t _~ ~1 -,:.i ~.r ..,-~.:~ n~,,,i _'? ~:".) <. _ C ~~ -,-_~ „_.~ _.. ". ~,, :a-~ r-~ _T T 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. INCL UDE ATTACHMENTS AT THE BACg OF THIS FORM. Name of Counsel: James D. Bogar, Esquire Supreme Court I.D. No.: 19475 Name of Law Firm: Law Office of James D. Bogar Address: One West Main Street, Shiremanstown, PA 17011 Telephone: 717-737-8761 Fax: 717-737-2086 Form OC-01 rev. 10.13.06 Page 1 of 10 Estate of JEAN W. PAULES 1. Name(s) and address(es) of Petitioner(s): Name: James D. Bogar address: One West Main Street Shiremanstown, PA 17011 Warren D. Williss Deceased 1120 Baldwin Street Mechanicsburg, PA 17055 Identify any 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? ..................... ~ Yes ~ No If not, identify prior accountings, the accounting periods covered, and the date of adjudication of the prior accounting. 2. Decedent died on January 30, 2009 ® Letters Testamentary or 0 Letters of Administration were granted to Petitioner(s) on February 11.2009 Date of Will (if applicable): May 6, 1996 Date(s) of Codicil(s) (if applicable): N/A Date of probate (if different from date Letters granted): Was a bond required? [Yes ~ No If yes, state amount: Are proofs of advertising of the grant of Letters attached? ......... ®Yes ~ No Dates of advertising of the grant of Letters: 2/20/09; 2/27/09 and 3/6/09 in the Cumberland Law Journal and Central Penn Business Journal Form OG01 rev. 10.13.06 Page 2 of 10 Estate of JEAN W. PAULES Deceased 3. Was decedent survived by a spouse? ............................. ®Yes ®No If yes, name of the surviving spouse: N/A 4. Has the surviving spouse filed to take an elective share? ............. ®Yes ~ No (See Section 2201 et sue. of the Probate, Estates and Fiduciaries Code) If yes, date of election: N/A 5. In the case of an intestacy, state the names of the decedent's surviving children or surviving issue of deceased children (f none, so state): N/A 6. Did 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 m No If yes, give names and dates of birth: Name: Date of Birth: N/A 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? .............................. ®Yes ©No Form oc-o~ rev. 10.13.06 Page 3 of 10 Estate of JEAN W. PAULES 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. See Attached. B. If Notice is yet to be given, a wpy 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): *** See Continuaytiori Page far Additirn~l N,~~e Address of Each Party in Interest I Relationship and Comments. ifanv I i Faye Kettering Niece 20% 506 East Park Street Elizabethtown, PA 17022 John Peck Step-brother 20% 950 Cagney Lane #204 Newport Beach, CA 92663 Form OC-01 rev. 10.13.06 Page 4 of 10 Estate of JEAN W. PAULES and Address ojEach Party in Deceased Interest Patricia W. Rhoades Niece 20% 125 Harter Street, PO Box 292 Marietta, PA 17547 Peggy W. Rosol 681 Eagle's View Lancaster, PA 17601 Niece 20% 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. N/A Forn ocol rev. ]0.13.06 Page 5 of 10 Estate of JEAN W. PAULES ,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 ojClaim Claim Will Claim Admitted? Be Paid In Full? None ^Yes ^Yes ~No ~ No Yes ~ Yes ®No ®No ©Yes ©Yes ~No Q No Yes ~ Yes ONo ®No If the estate is insolvent, attach a schedule setting forth the order of preference under 20 Pa.C.S. § 3392 and the proposed payments. 11. Was family exemption claimed? ......... . . ... . . . .. , , . , , , , DYes ~No Was family exemption allowed? ................................ ®Yes ONo Family exemption claimant's name and relationship: Relationship: Farm ocol rev. 10./3.06 Page 6 of 10 Estate of JEAN W. PAULES 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 See Attached. 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? ................... ~ 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: B. Has notice of the question requiring adjudication been given to the parties identified in Paragraph 9 above? .................. 0 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. Form OC-OI rev. 10.13.06 Page7of10 Form OG01 rev. 10.13.06 Page 9 of 10 .. w 35 3, Fr~l. ~ In the Court of Common Pleas of Cumberland County, Pennsylvania Orphans' Court Division File No. 21-09-0151 Estate of Jean W. Paules, Deceased Late of Township of Upper Allen FIRST AND FINAL ACCOUNT AND STATEMENT OF PROPOSED DISTRIBUTION James D. Bogar and Warren D. Williss, Executors Date of Death: 01/30/2009 Date of Executors' Appointment: 02111/2009 Date of First Com lets Advertisement' Central Penn Business Journal 2/20/09; 2/27/09 & 3/6/09 p Cumberland Law Journal 2/20/09; 2/27/09 & 3/6/09 Accounting for the period:- 01/30/2009 to 01/20/2010 Purpose of Account: James D. Bogar and Warren D. Williss, Executors, offer 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: James D. Bogar Bogar & Hipp Law Offices One West Main Street Shiremanstown, PA 17011 n o ~ 717-737-8761 ~ r~i, ~3 ~ r-- z" Z ~_;~~:.~ ;~ - i i ~ Supreme Court LD. No. 19475 'ern N , . :~ ± ~;' ; ~ __ --n ~~ ~? _ '- ~ D ~ ~ ~ C7 ` r- ~' ~~ P~~~ed Distsibu~ia~s Faye Kettering: $49.148.96 Jahn Peck: $49,148.97 Patricia Rhoads: $49,148.97 p~ Rasol: $49,148.97 Shir];~y $49,148.97 Z+Or~AT.: $245 , 744.84 SUMMARY OF ACCOUNT Estate of Jean W. Paules, Deceased For the oeriod of January 30.2009 through January 20 2010 Proposed Distributions to Beneficiaries PRINCIPAL Receipts: This Account Net Gain (or Loss) on Sales or Other Dispositions Less Disbursements: Debts of Decedent Funeral Expenses Administration Expenses Federal, State 8~ 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 PAGES 9 245,744.84 1-2 349,600.38 3 4,020.93 353,621.31 0.00 4 11,895.00 46 15,217.95 6 40,897.50 6 11,350.00 6 23,385.00 0.00 102,745.45 250,875.86 0.00 7 9,000.00 241,875.86 Fiduciary Current Acquisition Value Value 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 8 3,868.98 For Information: Investments Made Changes in Holdings COMBINED BALANCE ON HAND 0.00 3,868.98 0.00 3,868.98 0.00 0.00 3,868.98 245,744.84 SCHEDULE A RECEIPTS OF PRINCIPAL Assets Listed in Inventory (Valued as of Date of Death) Cash AIG Annuity -Contract No. FJ207658 Cash - 24 -x1.00 silver coins from safe deposit box M 8~ T -Checking Account No. 67574734; date of Raymond James Investment Account - No. 44856714; value per attached statement dated January 30, 2009; a date of death letter was requested, but was never received Raymond James Investment Account - No. 79243270; value per attached statement dated January 30, 2009; a date of death letter was requested, but never received Verizon -Refund Highmark -Refund of health insurance premium Raymond James -Global Account #48856714 - closeout of account Prudential Insurance -payment of death claim Erie Insurance -Car insurance refund US Treasury - 2008 Personal Income Tax Refund Pennsylvania Department of Revenue - 2008 Personal Income Tax Refund Harvard Health Publications -subscription refund Prudential Financial -proceeds from sale of 29 shares of PPL stock M8.T Investment Group -closeout of Marital Trust under the Last Will and Testament of L. Blair Paules in the Estate of L. Blair Paules, 21-80-0460. The Estate of Jean W. Paules was the beneficiary of this Trust. Fiduciary Acquisition Value 22,721.94 24.00 5,032.23 63,870.30 138,614.16 36.16 147.93 136.00 5,384.63 197.00 300.00 2,721.00 13.07 1.448.76 12.353.21 -1- SCHEDULE A RECEIPTS OF PRINCIPAL Continued Fiduciary Acquisition Value Keefer, Wood, Allen 8 Rahal -reimbursement for interest paid with inheritance tax assessment re Marital Trust under the Last Will and Testament of L. Blair Paules in the Estate of L. Blair Paules, 21-80-0460. Pennsylvania Department of Revenue -refund of overpayment of Pennsylvania Inheritance Taxes Total Cash Personal Progertv 1990 Cadillac Sedan - VIN# 1G6CD5335L4228855; sold at auction. Personal Property -sold at auction. Jewelry -Sold at auction. Jewelry -Sold at auction. Total Personal Property Stocks /Listed Ameriprise Financial -Account No. 157127127001 Total Stocks /Listed 44.66 4,907.05 1,750.00 505.00 57.50 3,260.00 86,075.78 Total Receipts of Principal 257,952.10 5,572.50 86,075.78 349,800.38 -2- SCHEDULE B GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS -PRINCIPAL Gain 01/31/2009 AIG Annuity -Contract No. FJ207658 Net Proceeds 22,898.23 Fiduciary Acquisition Value -22,721.94 176.29 01/31/2009 Ameriprise Financial -Account No. 157127127001; mutual fund values per attached statement Net Proceeds 86.455.00 Fiduciary Acquisition Value -86,075.78 379.22 01/31/2009 Raymond James Investment Account - No. 44856714 Net Proceeds 65.840.98 Fiduciary Acquisition Value -63,870.30 1,970.68 01/31/2009 Raymond James Investment Account - No. 79243270 Net Proceeds 140,108.90 Fiduciary Acquisition Value -138,614.16 1,494.74 TOTAL GAINS AND LOSSES/PRINCIPAL LESS LOSS NET GAIN OR LOSS Loss 4,020.93 4,020.93 -3- SCHEDULE C DISBURSEMENTS OF PRINCIPAL Funeral Exr~enses 02/17/2009 East Harrisburg Cemetery -grave opening 1,525.00 02/24/2009 Myers-Hamer Funeral Home -funeral bill 10.370.00 Total Funeral Expenses Administration Exuenses 02/11/2009 Register of Wilis -probate fee 372.00 02/12/2009 Cumberland Law Journal -fee for Executors' 75.00 Notice 03/06/2009 US Postal Service -certified mail to Prudential 6.24 03/12/2009 Henderson & Company Jewelers -Fee for 170.00 jewelry appraisal 03/12/2009 Heritage Medical Group -medical bill 56.98 03/19/2009 Journal Publications -fee for Executors' Notice 91.00 03/31/2009 Aetna Life Insurance Company -reclamation of 244.55 overpayment of annuity 03/31/2009 Hale Indian River Groves 38,98 03/31/2009 US Postal Service -Certified mail to forward car 5.32 title 04/14/2009 Rowe's Auction Service - commision for sale of 614.25 1990 Cadillac and miscellaneous personal property 04/19/2009 Cordier Antiques -Commission on sale of 14.38 jewelry 11,895.00 -4- SCHEDULE C DISBURSEMENTS OF PRINCIPAL Continued 05/21/2009 Register of Wills, Agent - PA Inheritance Tax 4,965.44 payment made as a result of a request for separate billing for PA Inheritance Tax due for the remainder return for Residuary Trust and U/A - 7/13178 in the Estate of L. Blair Paules, 21-80-0460. Reference is made to the one page attachment to the return, which attachment appears immediately following schedule J. 05/21/2009 Register of Wills, Agent - PA Inheritance Tax 1,311.37 payment made as a result of a request for separate billing for PA Inheritance Tax due for the remainder return for Marital Trust under the Last Will and Testament of L. Blair Paules in the Estate of L. Blair Paules, 21-80-0460. Reference is made to the two page attachment to the return, which attachment appears immediately following schedule J. 05/22/2009 Cordier Antiques -Commission on sale of 815.00 jewelry 05/26/2009 Register of Wills -short certificate 4.00 ~ ~ p~ RESERVES: -fees to conclude administration of 5.000.00 Estate, including filing fees, accounting, final 2009 income tax returns and fidicuary income tax returns 06/09/2009 Capital Area Health Association -medical bill 78.02 06/12/2009 Register of Wills -copies 1.00 06/24!2009 Register of Wills -filing fee for Pennsylvania 30.00 Inheritance Tax Return and Inventory 06/24/2009 Register of Wills -additional probate 50.00 08/31/2009 U.S. Postal Service -certified mail to 5.71 Computershare 09/30!2009 M8T Investments -interest and penalty to 14.97 Pennsylvania Department of Revenue 10/15/2009 U.S. Postal Service -certified mail to Prudential 5.88 Financial -5- SCHEDULE C DISBURSEMENTS OF PRINCIPAL Continued 12/31/2009 Register of Wills, Agent -Additional inheritance 1,247.91 tax payment regarding Marital Trust under the Last Will and Testament of L. Blair Paules in the Estate of L. Blair Paules, 21-80-0460. The Estate of Jean W. Paules was the beneficiary of this Trust. Total Miscellaneous Administrative Expenses Federal. State, and Local Taxes 04/27/2009 Register of Wills, Agent -payment on account of 40,897.50 Pennsylvania Inheritance Taxes paid at 5°h discount Total Taxes Commissions TO BE PAID Warren D. Wllliss - Co-executor's fee 11,350.00 15,277.95 40,897.50 Total Commissions 11.350.00 Fees 03/31/2009 Waggoner, Frutiger 8 Daub -Fee to prepare 685.00 2008 Federal and State Personal Income Tax Returns 06/24/2009 James D. Bogar -Attorney's fees for 9,759.00 representation of Estate per agreement 7+0 BE PAID James D. Bogar -Attorney's fees for 12,941.00 representation of Estate per agreement Total Fees 23,385.00 TOTAL DISBURSEMENTS OF PRINCIPAL 102.745.45 -6- SCHEDULE D DISTRIBUTIONS OF PRINCIPAL Bethany Shrine No. 7. Order of the White Shrine of Jerusalem 06/05/2009 Bethany Shrine No. 7 -Specific bequest Order of Eastern Star 06/05/2009 Ozemb Temole No. 52 06/05/2009 Order of Eastern Star -Specific bequest Ozemb Temple No. 52 -Specific bequest Trinity United Methodist Church 06/05/2009 Trinity United Methodist Church -Specific bequest Willard Waterman Court No. 54 Order of the Amaranth 06/05/2009 Willard Waterman Court No. 54 -Specific bequest 1,000.00 1.000.00 1,000.00 1.000.00 1,000.00 1,000.00 5,000.00 5,000.00 1,000.00 1,000.00 TOTAL DISTRIBUTIONS TO BENEFICIARIES 9,000.00 -7- SCHEDULE G RECEIPTS OF INCOME Interest/Bank 02/17/2009 M 8~ T -Checking Account No. 67574734; 186.46 interest earned between date of death and closeout 12/31/2009 Commerce/Metro Bank -Interest earned in 6.22 estate checking account through December 31, 2009 12/31/2009 Commerce/Metro Bank -Interest earned in 3.676.30 Estate savings account through December 31, 2009 TOTAL BANK INTEREST TOTAL RECEIPTS OF INCOME 3,868.98 3,868:98 -8- PROPOSED DISTRIBUTIONS TO BENEFICIARIES TO: Current Value 01/20/2010 or as noted Faye Kettering -proposed distribution John Peck -proposed distribution Patricia W. Rhoads -proposed distribution Peggy W. Rosol -proposed distribution Shirley Wealand -proposed distribution Total Fiduciary Acquisition Value 49,148.96 49,148.97 49,148.97 49,148.97 49,148.97 245,744.84 245,744.84 -9- In the Court of Common Pleas of Cumberland County, Pennsylvania Orphans' Court Division File No. 21-09-0151 _ Estate of Jean W. Paules, Deceased Verification James D. Bogar and Warren D. Williss, Executors under the Last Will and Testament of Jean W. Paules, Deceased, hereby declare under oath that they have fully and faithfully discharged the duties of their 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/her 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 filing of 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: r I~`1 1 LAST WILL AND TESTAMENT OF JEAN W. PAULEB :~ I, JEAN W. PAULES, of Upper Allen Township, Cumberland County, Pennsylvania, make, publish and declare this as and for my Last Will and Testament, hereby revoking all other Wills and Codicils heretofore made by me. FIRST: I give and bequeath the sum of One Thousand and No/100 ($1,000.00) Dollars to the TRIO CHAPTER, ORDER OF EASTERN STAR, of Mechanicsburg, Pennsylvania, to use for general purposes as they deem appropriate. SECOND: I give and bequeath the sum of One Thousand and No/100 ($1,000.00) Dollars to the MARGARET V. WATERMAN MEMORIAL COURT NO. 105, ORDER OF THE AMARANTH, of Mechanicsburg, Pennsylvania, to use for general purposes as they deem appro- priate. THIRD: I give and bequeath the sum of One Thousand and No/100 ($1,000.00) Dollars to the ORDER OF THE WHITE SHRINE OF JERUSALEM, BETHANY SHRINE NO. 7, of Harrisburg, Pennsylvania, to use for general purposes as they deem appropriate. FOURTH: I give and bequeath the sum of One Thousand and No/100 ($1,000.00) Dollars to the OZEMB TEMPLE. DAUGHTERS OF THE NILE, of Harrisburg, Pennsylvania, to use for general purposes as they deem appropriate. FZFTH: I give and bequeath the sum of Five Thousand and No/100 ($5,000.00) Dollars to the TRINITY UNITED METHODIST CHURCH, of New Kingstown, Pennsylvania, to be used for general church purposes as they deem appropriate. 8 XTH: I devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate, including any property over which I hold power of appointment, said property including, but not necessarily being limited to, the trust created under the Last Will and Testament of L. Blair Paules, my late husband, and any other trust that is maintained by Dauphin Deposit Bank and Trust Company of Harrisburg, Pennsyl- vania, and together with any insurance policies thereon, as follows: 3 ,T ,:~ (A) One-seventh (1/7) thereof to my niece, BETTY IRENE BIXLER, of Box 119, R.D. #1, Marietta, Pennsylvania. (B) One-seventh (1/7) thereof to my niece, FAYE KETTERING, of 506 E. Park Street, Elizabethtown, Pennsylvania. (C) One-seventh (1/7) thereof to my niece, SHIRLEY WEALAND, of 134 E. Main Street, Mount Joy, Pennsylvania. (D) One-seventh (1/7) thereof to my step-brother, JOHN D. PECK, of 950 Cagney Lane No. 204, Newport Beach, California. (E) One-seventh (1/7) thereof to my niece, PEGGY ROSOL, of 3937 Daryl Drive, Landisville, Pennsylvania. (Fj One-seventh (1/7) thereof to my niece, PATRICIA BROADS, of 125 Harter Street, Maytown, Pennsylvania. (G) One-seventh (1/7) thereof to my step-daughter, JANET PAULES WILLISS, of 1120 Baldwin Street, Mechanicsburg, Pennsylvania. SEOENTH: Should any of the individuals named in Clause SIXTH hereinabove predecease me, I direct that their share or shares under this, my Last Will and Testament, be divided equally among my surviving residuary beneficiaries as set forth in Clause SIXTH. EIGHTH: In addition to all powers granted to them by law and by other provisions of this Will, I give the fiduciaries acting hereunder the following powers, applicable to all proper- ty, exercisable without court approval and effective until actual distribution of all property: (A) To sell at public or private sale, or to lease, for any period of time, any real or personal property and to give options for sales, exchanges or leases, for such prices and upon such terms (including credit, with or without security) or 2 conditions as are deemed proper. This includes the power to give legally sufficient instruments for transfer of the property and to receive the proceeds of any disposition of it. (Bj To partition, subdivide, or improve real estate and to enter into agreements concerning the partition, subdivi- sion, improvement, zoning or management of real estate and to impose or extinguish restrictions on real estate. (C) To compromise any claim or controversy and to abandon any property which .is of little or no value. (D) To invest in all forms of property, including stocks, common trust funds and mortgage investment funds, without restriction to investments authorized for Pennsylvania fiduci- aries, as are deemed proper, without regard to any principle of diversification, risk or productivity. (E) To exercise any option, right or privilege granted in insurance policies or in other investments. (F) To exercise any election or privilege given by the Federal and other tax laws, including, but not necessarily being limited to, personal income, gift and estate or inheritance tax laws. ~~ ,, i (G) To make distributions to my herein named benefici- aries in cash or in kind or partly in each. (H) To borrow money from themselves or others in order to pay debts, taxes, or estate or trust administration expenses, to protect or improve any property held under my will, and for investment purposes. (I) To select a mode of payment under any qualified retirement plan (pension plan, profit sharing plan, employee stock ownership plan, or any other type of qualified plan) to the extent the plan or the law permits them to do so, and to exercise any other rights which they may have under the plan, in whatever manner they consider advisable. NINTH: I direct that all inheritance, estate, trans- fer, succession and death taxes, of any kind whatsoever, which 3 may be payable by reason of my death, whether or not with respect to property passing under this Will, shall be paid out of the principal of my residuary estate. TENTH: I nominate and appoint'WARREN D. WILLISS, of 1120 Baldwin Street, Mechanicsburg, Pennsylvania, and JAMES D. BOGAR, Co-Executors of this, my Last Will and Testament. I direct that my Co-Executors, and their successors, shall not be required to post security or a bond for the performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, this 6 day of ~G-~y , 19 9 6 . • 'P~a~"-, ~tJ. ~~~/ (SEAL) J W. PAULES Signed, sealed, published and declared by the above- named Testatrix as and for her Last Will and Testament in our presence, who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as attesting witnesses. Address Address ~~ /~ ~~ .~/- n~ 4 IN RE: ESTATE OF IN THE COURT OF COMMON PLEAS OF JEAN W. PAULES, LATE OF CUMBERLAND COUNTY, PENNSYLVANIA UPPER ALLEN TOWNSHIP, MECHANICSBURG, CUMBERLAND ORPHANS' COURT DIVISION COUNTY, PENNSYLVANIA, DECEASED N0. 21-09-0151 NOTICE OF FILING ACCOUNT NOTICE IS HEREBY GIVEN that Warren D. Williss and James D. Bogar, Co- Executors of the Estate of JEAN W. Paules, deceased, has this date filed their First and Final Account and Statement of Proposed Distribution in the above-captioned Estate in the Cumberland County Register of Wills Office where the same is filed as public record and may be inspected. Enclosed herewith is a copy of the First and Final Account as filed. YOU ARE FURTHER notified that any exceptions or objections to said Account must be filed in writing at the Cumberland County Clerk of the Orphans' Court Office not later than the audit day of said Account scheduled as set forth below. UNLESS written exceptions or objections are filed thereto, said Account will be presented to the above-captioned Court at 9:30 A.M. on Tuesday, March 2, 2010, at which time said Account will be audited. Date: January 27, 2010 D James D. Bogar squire Attorney for t Estate One West Main Street Shiremanstown, PA 17011 0 (717) 737-8761 ~O a, -r,.-!; ~ `-~ ~: ~ cc : Faye Kettering zi ':_` ; ~-n ~ ~ Z. cam. ; ; '; John Peck ~, ~ N ;~-; ,~4T Patricia W. Rhoads -~~~ ~ _z7 '-7 PeJJY W. Rosol ~<~« _ ~ , ~ 7 C; c7 -n Shirley Wealand ~`- - - ~ ~n °- Warren D. Williss, Co-Executor v ->>cJ.> James D. Bogar, Co-Executor ~ f' a~