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HomeMy WebLinkAbout09-10-10~~q8, 2~~.q~ DECEDENT'S ESTATE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION ESTATE OF MARY B. FINKENBINDER, DECEASED NO. 21-09-0117 PETITION FOR ADJUDICATION/ STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. Rule 6.9 N ' 'L7 r .'7 ~ r iil ~rlj~ C? t:~':'~ c~~~Q - c;- <-:3 c"7 O -n Q ~ tv __ ~ r. ~ µ.:~ :, ~1 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 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: Supreme Court I.D. No: Name of Law Firm Address: Telephone: Fax: Stephen D. Tiley, Esquire 32318 Frey and Tiley 5 South Hanover Street, Carlisle, PA 17013 (717) 243-5838 (717) 243-6441 Estate of Mary B. Finkenbinder, Deceased 1. Name(s) and address(es) of Petitioner(s): Name: Charles R. Finkenbinder Roger L. Finkenbinder Aaaress: 804 Creek Road Carlisle, PA 17015 358 McAlllister Church Road Carlisle, PA 17013 Identify any executors or administrators who have not joined in the Petition for Adjudication and Statement of Proposed Distribution and state reason: Glenn A. Finkenbinder, 10 Creekview Road, Newville, PA 17241. Glenn A. Finkenbinder is a Co-Executor who signed the First and Final Account and Proposed Schedule of Distribution, but left for an out-of-state vacation before this Petition was prepared. The undersigned legal counsel represents to the Court that Glenn A. Finkenbinder has no objection to the First and Final Account and Proposed Schedule of Distribution, or this Petition. Is this the first accounting by this fiduciary? .........................................._X_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 29.2009 _X_Letters Testamentary or -Letters of Administration were granted to Petitioner(s) on February 4 2009 Date of Will (if applicable) August 24. 1993 Date(s) of Codicil(s) (if applicable) N/A Date of Probate (if different from date Letters granted): Same Was a bond required? Yes _X_No If yes, state amount: Are proofs of advertising of the grant of Letters attached?......._X_Yes _No Dates of advertising of the grant of Letters: The Sentinel: June 13 20 & 27 2009. The Cumberland Law Journal: June 19 26 and Jul 2 2009. Form OC-Ol rev. 10.13.06 Page 2 of 9 Estate of Mary B. Finkenbinder, Deceased 3. Was decedent survived by a spouse? ......................................... Yes X No If yes, name of surviving spouse: N/A 4. Has the surviving spouse filed to take an elective share?.......... Yes No (See Section 2201 et sea. 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 (If none, so state): None. 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 If yes, gives 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? ....................N/A........................... Yes No Form OC-01 rev. 10.13.06 Page 3 of 9 Estate of Mary B. Finkenbinder, 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): Name and Address of Each Part in Interest Relationshi and Comments if an Interest Glenn A. Finkenbinder son 1/a Personal ro ert and Residua 10 Creekview Road Newville. PA 17241 Charles R. Finkenbinder son 1/a Personal ro ert and Residua 804 Creek Road Carlisle. PA 17015 Form OC-Ol rev. 10.13.06 Page 4 of 9 Estate of Mary B. Finkenbinder, Deceased Name and Address of Each Part in Interest Relationshi and Comments if an Interest Roger L. Finkenbinder son 1/a Personal property and Residuary 358 McAllister Church Road Carlisle. PA 17013 Joshua S. Wallace randson 1/ Personal roe and Residua Formerly of: 130 Center Street Carlisle PA 17013 Now of: 8 Kennsington Court Carlisle PA 17013 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 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. Claim Will Claim be Name and Address of Each Claimant Amount of Claim Admitted? paid in full? None (Other than Beneficiaries) _Yes Yes _No 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. N/A Form OC-01 rev. 10.13.06 Page 5 of 9 Estate of Mary B. Finkenbinder, Deceased 11. Was family exemption claimed? ........................................_Yes _X_No Was family exemption allowed? .....................N/A................_Yes No Family exemption claimant's name and relationship: Name: Nl. Relationship:. 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 4/27/2009 $24 650 00 $0 00 5/21/2010 $8 481 56 $342 53 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 X 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 discharges for the decedent's fiduciary administration of the estate. N/A 14. A. Describe in detail any questions requiring adjudication and state the position of the Petitioner(s) as to each question: None B. Has notice of the question requiring adjudication been given to the parties identified in Paragraph 9 above? ..............N/A.............. 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. N/A Form OC-O1 rev. 10.13.06 Page 6 of 9 Estate of Mary B. Finkenbinder, Deceased 16. Had the decedent been adjudicated an incapacitated person?.......... Yes _X No If yes, attach a copy of the Order if available; otherwise state the Court, term, number, date, and name of Hearing Judge. N/A 17. A. List or attach a separate list of additional receipts and disbursements since the closing date of the Account. None B. Has notice of the additional receipts and disbursements been given to the parties identified in Paragraph 9 above? ................_Yes _No N/A 18. If a reserve is requested, state amount and purpose. Amount: NOrie. Purpose: N/A 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? ................................. N/A ........................................ Yes _No If so, attach a copy of the notice. N/A 19. Is the Court being asked to direct the filing of a Schedule of Distribution? ........................................._Yes _X No As to real estate only? ..............................N/A..................................._Yes _No Wherefore, your Petitioner(s) ask(s) that distribution be awarded to the parties entitled and suggest(s) that the distributive shares of income and principal (residuary shares being stated in proportions, not amounts) are as follows: A. Income: Proposed Distributee(s) Amount/Proportion Glenn A. Finkenbinder ,~ 10 Creekview Road Newville, PA 17241 Form OC-Ol rev. 10.13.06 Page 7 of 9 Estate of Mary B. Finkenbinder, Deceased Proposed Distributee(s) Amount/Proportion Charles R. Finkenbinder y 804 Creek Road Carlisle. PA 17015 Ro er L. Finkenbinder 1~ 358 McAllister Church Road Carlisle. PA 17013 Joshua S. Wallace ,~ Formerly of: 130 Center Street Carlisle PA 17013 Now of: 8 Kennsington Court Carlisle PA 17013 B. Principal: Proposed Distributee(s) Amount/Proportion Glenn A. Finkenbinder i~ 10 Creekview Road Newville. PA 17241 Charles R. Finkenbinder 1~ 804 Creek Road Carlisle. PA 17015 Royer L. Finkenbinder 1~ 358 McAllister Church Road Carlisle. PA 17013 Joshua S. Wallace ,~ Formerly of: 130 Center Street Carlisle PA 17013 Now of: 8 Kennsington Court Carlisle PA 17013 Submitted By: (All Petitioners must sign. Add additional lines if necessary): f ~~ Charles R. Finkenbinder ~ ~-- R er L. Finkenbinder Form OC-01 rev. 10.13.06 Page 8 of 9 Estate of Mary B. Finkenbinder, Deceased Verification of Petitioner (Verification must be by at least one 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). Charles R. Finkenbinder Roger L. Finkenbinder Certificate 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. ~z Stephe D. Tiley, Counsel for Petitioner Form OC-Ol rev. 10.13.06 Page 9 of 9 PROOF OF PUBLICATION State of Pennsylvania, County of Cumberland Erica Peterson, Classified 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): Tune 13, 2009, Tune 20 2009 and Tune 27 2009 COPY OF NOTICE OF PUBLICATION EXECUTOR'S NOTICE Letters Testamentary on the Estate of MARY B. FINKENBINDER, late of West Pennsboro Township, Cumberland County, Pennsylvania, deceased, ', have been granted to the undersigned. All persons knowing themselves to be indebted to said Estate will make payment Immediately, and those having claims will present them for settlement to: GLENN A. FINKENBINDER CHARLES R. FINKENBINDER ROGER L. FINKENBINDER Executors c/o Stephen D. Tiley 5 South Hanover Street Carlisle, Pennsylvania 17013 Frey and Tiley Attorney 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. Sworn to and subscribed before me this ~ ~ ~~°! . UIfQa~~Q~ c ~ ~ ~ ~.~,~ ~ "1~J Notary Public My corrunission expires: COMI~tOMWEALTIaOiF!~ENNSYL.Vi~.t'~~~-., NOTARIAL SEAL ~~ BAMBI ANN HECKENDORN, Notary Public Camp Hill Boro., Cumberland County <<~ •~,,. , r„r~~res January 27, 201(; 1 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: June 19 June 26 and Jul 3 2009 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. Marie Boyne, Editor Finkenbinder, Mary B., deed. Late of West Pennsboro Town_ ship. Executors: Glenn A. Finlcenbind- er, Chazles R. Finlcenbinder and Roger L. Finkenbinder c/o Ste- phen D. Tiley, Esquire, 5 South Hanover Street, Carlisle, pA 17013. Attorneys: Frey and Tiley. W U~fO AND SUBSCRIBED before me this 3 da of July, 2009 Notary NOTARIAL SEAL DEBORAH A COLLINS Notary Public CARLISLE BORO, CUMBERLAND COUNTY nny Commission Expires Apr 28, 2010 ~ ~qs, ac~i.qu FIRST AND FINAL ACCOUNT OF GLENN A. FINKENBINDER, CHARLES R. FINKENBINDER, AND ROGER L. FINKENBINDER, CO-EXECUTORS OF THE LAST WILL AND TESTAMENT OF MARY B. FINKENBINDER, LATE OF 358 McALLISTER CHURCH ROAD, WEST PENNSBORO TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED DATE OF DEATH: LETTERS TESTAMENTARY ADVERTISED: 29-Jan-09 CUMBERLAND LAW JOURNAI June 19 & 26 and July 3, 2009 ESTATE FILE NO.: THE SENTINEL 21-09-0117 June 13, 20, 27, 2009 PRINCIPAL RECEIVED -REAL ESTATE ~o N o _ ~ ~ ,~ ; _ f il+ ~ Accountants charge themselves with the following principal amounts received: ~ ~ ~ o r -7 ;a' ` Date ~~ ~ ~ `~ ~ - . ; ~~ -`~ -~ ~? _ :~~- •. ~ 2009 ~ ~'- `' ' `~~ 29-Jan 358 McAllister Church Road West Pennsboro Township, Cumberland County, Pennsylvania Tax Parcel No.: 46-18-1390-003 Value Per Agreement. (Appraisal $173,000) 140 000.00 Note: Subject to First Mortgage to M&T Bank having an unpaid balance at DOD of 44,769.50, to be paid off by estate prior to distribuiton. See Disbursments section of of this Account. Roger: To include Wheel Horse mower. 29-Jan 274 McAllister Church Road West Pennsboro Township, Cumberland County, Pennsylvania Tax Parcel No.: 46-19-1659-010 Value Per Appraisal (Included with CBS) 13 000.00 29-Jan 284 & 286 McAllister Church Road West Pennsboro Township, Cumberland County, Pennsylvania Tax Parcel No.: 46-19-1659-008 Value included in value of Country Butcher Shop Per Appraisal 233 ,000.00 First and Final -Estate of Mary B. Finkenbinder Page 1 of I S 29-Jan Aprox. 5 Acres Vacant Land behind Country Butcher Shop Access via McAllister Church Road West Pennsboro Township, Cumberland County, Pennsylvania Tax Parcel No.: 46-07-0475-038 Value included in value of Country Butcher Shop Per Appraisal and Agreement of Benefiaries, Included with 284 & 286 McAllister Church Road 0.00 29-Jan 4722 and 4726 Enola Road Lower Mif$in Township, Cumberland County, Pennsylvania Tax Parcel No.: 15-04-0389-004A Value included in value of North Mountain Butcher Shop Per agreement of beneficiaries. 187 000.00 TOTAL PRINCIPAL RECEIVED -REAL ESTATE: 573,000.00 PRINCIPAL RECEIVED -PERSONAL PROPERTY Accountants charge themselves with the following principal amounts received: Date 2009 29-Jan Orrstowns Bank Personal Checking Account No. 106001905 20,286.97 Accrued Interest to DOD 0 22 29-Jan Adams County National Bank (Farmers Bank of Newville) Titled as: North Mountain Butcher Shop 1,211.50 No.: 126691 -Business Checking Accrued Interst to DOD 0 ~ 29-Jan M&T Bank -Personal Checking Account No. 709042 749.17 Accrued Interst to DOD 0.01 29-Jan M&T Bank -Account No. 150878 26,348.38 Titled as: The Country Butcher Shop Accrued Interst to DOD 0.00 29-Jan F&M Trust 8,910.07 Titled as: North Mountain Butcher Shop No.: 11-30633 -Business Checking Accrued Interst to DOD 0 ~ First and Final -Estate of Mary B. Finkenbinder Page 2 of IS 29-Jan Country Butcher Shop: Name, Business, Inventory, Equipment, & Mowers Goodwill, and telephone number Home Made Trailer Title No.: 49085907001 Trailer Title No.: 48966387702 Tangible and Intangible Personal Property 2004 Ford Van Title No.: 90927023601 2005 Chevrolet Refrigerated Truck All Inventory and Equipment situate at 284 & 286 McAllister Church Road Real Estate at 274 McAllister Church Road See Above Real Estate at 284 & 286 McAllister Church Road, plus See Above 5 acres vacant land behind 284 & 286 McAllister Church Rd. See Above Value Per Agreement. 54,000.00 29-Jan North Mountain Butcher Shop: Name, Business, Inventory, Equipment, & Mowers Goodwill, and telephone number Subject to Accounts Payable agreed upon on Sale Date Tangible and Intangible Personal Property 1989 Ford Pick-up Truck Title No.: 42070021304 1993 Ford Refrigerated Truck Title No.: 50041749002 All Inventory and Equipment situate at 4722 and 4726 Enola Road Real Estate at 4722 and 4726 Enola Road See Above Value Per Agreement. 48,000.00 2-Mar The Sentinel -Refund 16.95 17-Mar Comcast -Refund 6.29 1-Apr 1997 Ford Tauris -Proceeds of Sale 1,600.00 Title No.: 51129930202 20-Apr . Mennonite Mutual Aid Association Supplemental Insurance -Refund 341.86 22-Jun Net Proceeds of Auction of Tangible Household Personal Property (Gross $4,251.00 - 1,025.00) 3,226.00 Property had been located at 358 McAllister Church Road 22-Jun State Farm Insurance Refund 70.00 22-Jun State Farm Insurance Refund 245.00 6-Jul Refund -Capital Tax Collection Bureau 198.77 27-Jul Minnesota Life -Premium Refund 87.60 First and Final -Estate of Mary B. Finkenbinder Page 3 of IS 9-Nov Adams Electric Cooperative Membership Shares 0.00 9-Nov Tangible Household Personal Property Distributed In-Kind 400.00 Corner Cupboard - $200.00 Wash Stand - $50.00 Desk - $50.00 Table - $100.00 TOTAL PRINCIPAL RECEIVED -PERSONAL PROPERTY: 165,698.79 INCOME RECEIVED Accountants charge themselves with the following income amounts received: Date 2009 4-Feb M&T Bank -Personal Checking Account No. 709042 Interest from DOD to close out 0.01 12-Feb Orrstowns Bank Personal Checking Account No. 106001905 Interest from DOD to close out (0.22) 26-Mar Orrstowns Bank Personal Checking Account No. 106001905 Additional Interest received after close-out 0.95 3-Mar Interest Estate Checking Account No. 9848436946 0.03 3-Apr Interest Estate Checking Account No. 9848436946 0.37 27-Apr Adams County National Bank (Farmers Bank of Newville) North Mountain Butcher Shop No.: 126691 Interest from DOD to close out (None, N/A) 0.00 4-May Interest Estate Checking Account No. 9848436946 0.34 11-May Eric S. Bear -Rent - Aprox 5 Acres Behind Country Butcher Shop 210.00 4-Jun Interest Estate Checking Account No. 9848436946 0.32 3-Jul Interest Estate Checking Account No. 9848436946 0.28 First and Final -Estate of Mary B. Finkenbinder Page 4 of I S 4-Aug Interest Estate Checking Account No. 9848436946 0.38 4-Sep Interest Estate Checking Account No. 9848436946 0.31 2-Oct Interest Estate Checking Account No. 9848436946 0.24 4-Nov Interest Estate Checking Account No. 9848436946 0.08 9-Nov Post Death Net Income CBS and NMBS 41,059.07 Partial Transfer from Operating Accounts to Estate Checking. Received $60,000 11/9/09. Allocated as follows: CBS DOD $26,348.38 - ~s cleared after death $11,112.28 = Net CBS of $15,236.10. NMBS DOD $8,910.07 - ~s cleared after death $5,205.24 = Net NMBS of $3,704.83. Nov. 9 Cash $60,000 - $15,236.10 - 3,704.83 = $41,059.7. ($41,059.07 =amount received in excess of net CBS and NMBS already reflected in First and Final Account.) 17-Nov Interest Estate Checking Account No. 9848436946 1.14 5-Dec Interest Estate Checking Account No. 9848436946 2.63 2010 5-Jan Net Accounts Receivable -Received -Country Butcher Shop 6,856.58 Final Transfer from Operating Accounts to Estate Checking 5-Jan Net Accounts Receivable -Received -North Mountain Butcher Sho 11,227.12 Final Transfer from Operating Accounts to Estate Checking 15-Jan Interest Estate Checking Account No. 9848436946 2.80 25-Jan Final Settlement of Credit Card Fees 195.26 Country Butcher Shop, Inc. check no. 1231 17-Feb Interest Estate Checking Account No. 9848436946 2.34 17-Mar Interest Estate Checking Account No. 9848436946 0.61 16-Apr Interest Estate Checking Account No. 9848436946 0.66 17-May Interest Estate Checking Account No. 9848436946 0.65 17-Jun Interest Estate Checking Account No. 9848436946 0.45 16-Jul Interest Estate Checking Account No. 9848436946 0.36 First and Final -Estate of Mary B. Finkenbinder Page 5 of I S 17-Aug Interest Estate Checking Account No. 9848436946 0.39 TOTAL INCOME RECEIVED 59,563.15 DISBURSEMENTS Accoutants claim credit for the following amounts paid: Date 2009 29-Jan Checks Cleared After Death: Orrstowns Bank Personal Checking Account No. 106001905 0.00 Adams County National Bank (Farmers Bank of Newville) North Mountain Butcher Shop No.: 126691 0.00 M&T Bank -Personal Checking Account No. 709042 0.00 M&T Bank -The Country Butcher Shop No. 150878 11,112.28 F&M Trust -North Mountain Butcher Shop No. 11-30633 5,205.24 11-Feb Suburban Propane (Personal Residence) 548.27 3-Mar Embarq -Final Telephone Bill 34.75 3-Mar M&T Bank -February Mortgage Payment -Personal Residence 1,326.61 3-Mar M&T Bank -March Mortgage Payment -Personal Residence 1,275.21 3-Mar Suburban Propane 170.21 3-Mar PP&L For 274 McAllister Church Road 17.70 3-Mar PP&L For 358 McAllister Church Road 416.61 3-Mar Central Pennsylvania HEMA & MED One Assoc., PC 1.08 3-Mar Horizon Healthcare Services 203.78 3-Mar Hoffman-Roth Funeral Home & Crematory, Inc. 8,555.08 3-Mar Frey & Tiley -Reimburse for Probate Fees 560.00 17-Mar Suburban Propane (Personal Residence) 231.88 First and Final -Estate of Mary B. Finkenbinder Page 6 of IS 17-Mar Central Pennsylvania HEMA & MED One Assoc., PC 135.00 1-Apr PP&L For 358 McAllister Church Road 137.01 1-Apr PP&L For 274 McAllister Church Road g.g l 1-Apr Deborah W. Piper, Tax Collector 2009 Cty &Twp for 358 McAllister Church Road 408.02 20-Apr M&T Bank -April Mortgage Payment -Personal Residence 1,326.61 20-Apr M&T Bank -May Mortgage Payment -Personal Residence 1,275.21 27-Apr PP&L For 358 McAllister Church Road 97.06 27-Apr PP&L For 274 McAllister Church Road g.g l 27-Apr Loans to Estate for Estimated Inheritanc Tax Payment: Roger L. Finkenbinder (6,250.00) Joshua S. Wallace ~ (6,100.00) Charles R. Finkenbinder (6,150.00) Glenn A. Finkenbinder (6,150.00) 27-Apr Register of Wills, Agent Estimated Inheritance Tax on Account 24,650.00 11-May M&T Bank -June Mortgage Payment -Personal Residence 1,275.21 11-May PP&L For 358 McAllister Church Road 59.08 11-May PP&L For 274 McAllister Church Road g.g 1 22-Jun PP&L For 274 McAllister Church Road g.g 1 22-Jun PP&L For 358 McAllister Church Road 78.53 22-Jun M&T Bank -July Mortgage Payment -Personal Residence 1,275.21 27-Jul Refund from Deborah W.1?iper, Tax Collector 2009 Cty &Twp for 358 McAllister Church Road Had been paid by bank from escrow (408,02) 27-Jul M&T Bank -August Mortgage Payment -Personal Residence 1,257.69 27-Jul PP&L For 274 McAllister Church Road 8,81 27-Jul PP&L For 358 McAllister Church Road 112.49 First and Final -Estate of Mary B. Finkenbinder Page 7 of 15 24Aug PP&L For 274 McAllister Church Road g.g 1 24Aug PP&L For 358 McAllister Church Road 119.16 24Aug M&T Bank -September Mortgage Payment -Personal Residence 1,257.69 28-Sep Diversified Appraisal Services Appraisals of all real estate 3,450.00 28-Sep M&T Bank -October Mortgage Payment -Personal Residence 1,257.69 28-Sep PP&L For 358 McAllister Church Road 90.38 28-Sep PP&L For 274 McAllister Church Road 8.81 28-Oct PP&L For 358 McAllister Church Road 76.49 28-Oct PP&L For 274 McAllister Church Road g.g 1 28-Oct M&T Bank -November Mortgage Payment -Personal Residence 1,257.69 9-Nov Repay Country Butcher Shop Line of Credit p.00 Line of Credit was paid off by CBS Operating Account Earlier in year. 9-Nov Frey & Tiley -Reimburse for Advertising Expenses: 305.00 The Sentinel: $230.02 Cumberland Law Journal: $75.00 (Check written for $305.02 but cleared at $305.00) 9-Nov Costs of Sale of 358 McAllister Church Road RLF Settlement Costs ($852.50 Received as charge to RLF Share.) Tax Pro-Ration ($1,423.04 Received as charge to RLF Share.) (1,423.04) Final Pay-Off of M&T Bank Mortgage -Personal Residence 36,495.25 Overnight Delivery of Mortgage Pay-off 10.00 9-Nov Costs of Sale of Country Butcher Shop and 274, 284 & 286 McAllister Church Road and 5 Acres of Vancant Land Transfer Tax 860.00 Tax Pro-Ration (2,852.30) 9-Nov Costs of Sale of North Mountain Butcher Shop and 4722 and 4726 Enola Road Transfer Tax 270.00 Tax Pro-Ration (1,817.28) 9-Nov Funds to Equalize Inventory at Transfer -None - Country Butcher Shop to Charles R. Finkenbinder 0.00 Inventory on 11/9/09 Approximately equal to DOD inventory. First and Final -Estate of Mary B. Finkenbinder Page 8 of 15 9-Nov Funds to Equalize Inventory at Transfer -None - North Mountain Butcher Shop to Roger L. Finkenbinder 0.00 Inventory on 11/9/09 Approximately equal to DOD inventory. 1-Dec M&T Bank Refund -Escrow account (1,055.91) Upon payoff of mortgage on personal residence 24-Dec Refund -State Auto Insurance (282.00) 2010 25-Jan Howard's Accounting: Fourth Quarter Payroll Report: 285.00 Annual Payroll Report: 305.00 25-Jan Frey & Tiley -Reimburse for Trustee Checks written for Fourth Quarter 2009 withholding of State, Local, & Federal Tax Department of Treasury 52.96 Department of Treasury 1,578.10 PA Department of Revenue 227.25 CTCB ("Capital Tax Collection Bureau") 558.57 Department of Treasury 270.82 Total Reimbursement: $2,687.70 2-Feb Delux Check Printing -Estate Checks 13.50 20-Feb PA Unemployment Comp. Fund 1,283.43 14-Apr Refund -State Auto Insurance (24.00) 14-Apr United States Treasury Final personal income taxes -Form 1040 -Year 2009 156.00 14-Apr CTCB ("Capital Tax Collection Bureau") Final personal income taxes -Year 2009 30.76 14-Apr (Note: No final year PA personal tax due, nor refund due) 0.00 14-Apr United States Treasury Fiduciary Income Taxes on Estate Income for Year 2009 2,199.00 14-Apr PA Department of Revenue Fiduciary Income Taxes on Estate Income for Year 2009 297.00 18-May Frey & Tiley -Reimburse for Short Certificates 24.00 21-May Register of Wills, Agent -Additional Inheritance Tax Due Non-Probate Assets 8,481.56 First and Final -Estate of Mary B. Finkenbinder Page 9 of 15 21-May Register of Wills, Agent -Additional Inheritance Tax Due Probate Assets 5,858.65 21-May Register of Wills -Filing Fee for Inheritance Tax Return 15.00 21-May Register of Wills -Additional Probabe Fee Due upon filing of Inheritance Tax Return 100.00 21-May Repay Loans to Estate for Estimated Inheritance Tax Payment (Without Interest): Roger L. Finkenbinder Less $3,000 Inheritance Tax on Non-Probate Assets $6,250.00 - $2,827.18 = 3,422.82 Charles R. Finkenbinder Less $3,000 Inheritance Tax on Non-Probate Assets $6,150.00 - $2,827.19 = 3,322.81 Glenn A. Finkenbinder Less $3,000 Inheritance Tax on Non-Probate Assets $6,150.00 - $2,827.19 = 3,322.81 Joshua S. Wallace 6,100.00 21-May Reserve to File Account 480.00 6-Sep Frey & Tiley Attorney's Fees 25,000.00 TOTAL DISBURSEMENTS 138,138.13 RECAPITULATION Total Principal Received -Real Estate 573,000.00 Total Principal Received -Personal Property 165,698.79 Total Income Received 59,563.15 Total Receipts 798,261.94 Less Total Disbursements 138,138.13 Balance for Distribution 660,123.81 First and Final -Estate of Mary B. Finkenbinder Page 10 of IS PROPOSED SCHEDULE OF DISTRIBUTION 1) Roger L. Finkenbinder 30 Valley Road Newville, PA 17241 1/4 Pursonal Property and Residuary Pursuant to Sections 3.01 and 4.01 of Last Will and Testament 165,030.95 In-Kind and Partial Cash Distributions: 358 McAllister Church Road West Pennsboro Township, Cumberland County, Pennsylvania Tax Parcel No.: 46-18-1390-003 Value Per Agreement. (Appraisal $173,000) 140,000.00 11/9/09 Additional Partial Distribution -Settlement Expenses 2,275.54 11/9/09 Additional Partial Distribution -Cash to equal $160K 17,724.46 Other Tangible Personal. Property (Table): 100.00 Final Cash Distribution: 4,930.95 Total Distribution to Roger L. Finkenbinder: 165,030.95 First and Final -Estate of Mary B. Finkenbinder Page 11 of I S 2) Charles R. Finkenbinder 804 Creek Road Carlisle, PA 17015 1/4 Pursonal Property and Residuary Pursuant to Sections 3.01 and 4.01 of Last Will and Testament 165,03095 In-Kind and Partial Cash Distributions: Country Butcher Shop: Name, Business, Inventory, Equipment, & Mowers Goodwill, and telephone number Home Made Trailer Title No.: 49085907001 Tangible and Intangible Personal Property 2004 Ford Van Title No.: 90927023601 2005 Chevrolet Refrigerated Truck All Inventory and Equipment situate at 284 & 286 McAllister Church Road Real Estate at 284 & 286 McAllister Church Road, plus 5 acres vacant land behind 284 & 286 McAllister Church Rd. 11/9/09 Partial Distribution as Credit toward Purchase Price 160,000.00 274 McAllister Church Road West Pennsboro Township, Cumberland County, Pennsylvania Tax Parcel No.: 46-19-1659-010 Included with CBS Country Butcher Shop Purchase Not a distribution. Other Tangible Personal Property (Corner Cupboard): 200.00 Final Cash Distribution: 4,830.95 Total Distribution to Charles R. Finkenbinder: 165,030.95 First and Final -Estate of Mary B. Finkenbinder Page 12 of I S 3) Glenn A. Finkenbinder 10 creekview Road Newville, PA 17241 1/4 Pursonal Property and Residuary Pursuant to Sections 3.01 and 4.01 of Last Will and Testament 165,03095 In-Kind and Partial Cash Distributions: North Mountain Butcher Shop: Name, Business, Inventory, Equipment, & Mowers Goodwill, and telephone number Subject to Accounts Payable agreed upon on Sale Date Tangible and Intangible Personal Property 1989 Ford Pick-up Truck Title No.: 42070021304 1993 Ford Refrigerated Truck Title No.: 50041749002 All Inventory and Equipment situate at 4722 and 4726 Enola Road Real Estate at 4722 and 4726 Enola Road 11/9/09 Partial Distribution as Credit toward Purchase Price 160,000.00 Other Tangible Personal Property (Desk): 50.00 Final Cash Distribution: 4,980.95 Total Distribution to Glenn A. Finkenbinder: 165,030.95 4) Joshua S. Wallace 130 Center Street Carlisle, PA 17013 1/4 Pursonal Property and Residuary Pursuant to Sections 3.01 and 4.01 of Last Will and Testament 165,03095 In-Kind and Partial Cash Distributions: 11/9/09 Partial Distribution 160,000.00 Other Tangible Personal Property (Wash Stand): 50.00 Final Cash Distribution: 4,980.96 Total Distribution to Joshua S. Wallace: 165,030.96 First and Final -Estate of Mary B. Finkenbinder Page 13 of I S SUMMARY OF DISTRIBUTIONS 1) Total Distribution to Roger L. Finkenbinder: 165,030.95 2) Total Distribution to Charles R. Finkenbinder: 165,030.95 3) Total Distribution to Glenn A. Finkenbinder: 165,030.95 4) Total Distribution to Joshua S. Wallace: 165,030.96 Equals Balance For Distribution: 660,123.81 1) Final Cash Distribution Glenn A. Finkenbinder: 4,930.95 2) Final Cash Distribution Charles R. Finkenbinder: 4,830.95 3) Final Cash Distribution Roger L. Finkenbinder: 4,980.95 4) Final Cash Distribution Joshua S. Finkenbinder: 4,980.96 Total Final Distributions: 19,723.81 First and Final -Estate of Mary B. Finkenbinder Page 14 of IS COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERALND SS.. Before me, the undersigned officer, personally appeared Glenn A. Finkenbinder, Charles R. Finkenbinder, and Roger L. Finkenbinder, Co-Executors of the Last Will and Testament of Mary B. Finkenbinder, Deceased, who, being duly sworn, according to law, desposes and says that the foregoing First and Final Account and Proposed Schedule are true and correct to the best of his knowledge, inform. ~~----~ Sworn to and subscribed before me this day of ~j~~wn ~i; a 0/0. ~ha S/Y~ ~~~ rcMw..a.~eco~rp+ ~~ ~nzo, 2o~a First and Final -Estate of Mary B. Finkenbinder Page I S of 15