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HomeMy WebLinkAbout09-10-10 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA. ORPHANS' COURT DIVISION FILE N0. 21-09-1014 ESTATE OF ZDRAVKA S. IRWIN, DECEASED FIRST AND FINAL ACCOUNT OF Manufacturers and Traders Trust Company, Exeuutor Date of Death: October 8, 2009 Date of Executor's Appointment: Date of First Complete Advertisement: The Sentinel November 13, 20 & 27, 2009 Cumberland Law Journal November 27, December 4 & 11, 2009 Accounting for the period: October S, 2009 to August 4, 2010 Purpose of Account: The Executor offers this Account to acquaint interested parties with the transactions that have occurred during the Administration. It is important that the Account be carefully examined. Requests for additional information, questions or objections can be discussed with: David C. Gority Manufacturers and Traders Trust Company 1 West High Street Carlisle, PA 17013 (717) 240-4505 Or Martson Law Offices w 10 East High Street Carlisle, PA 17013 ~° c: 7 ~ _ ~ ~"i ~~ - ~'7 - 1 - ~ c..7 ~~ .. , Q1 ~'~ 8T110171RY 08 ACCODNP PRINCIPAL Receipts Net Gain on Sales or Disposition Increase in Reappraisement Less Disbursements: Funeral Expenses Debts of Decedent Federal State & Local Taxes Administration - Misc. Exp. Balance before Distributions Distributions to Beneficiaries Principal Balance on Hand For Information: Changes in Holdings PAGES 3-5 $ 781,390.03 6-7 9,922.40 $ 791,312.43 g 20.84 $ 791,333.27 9 $ 9,096.65 9 632.73 9 32,968.31 9-10 41.946.92 -84,644.61 $ 706,688.66 11 -40D,200.00 12 $ 306,488.66 13-17 INCOME Receipts Less Disbursements Balance before Distributions Income Balance on Hand COMBINED BALANCE ON HAND Proposed Principal Distributions Proposed Income Distributions Verification 18-19 $ 2,545.75 20 -76.87 $ 2,468.88 21 $ 2,468.88 $ 308,957.54 ------------------ ------------------ 22 23 24 -, 2 - PRIDICIPIIL RECEIPTS Assets Listed in Inventory (Valued as of Date of Death) Bonds $15,000 Bank of America 5$ due 2/15/20 Interest accrued to 1D/08/09 $25,D00 Household Finance Corporation 5.5~ due 7/15/23 Interest accrued to 10/08/09 $15,000 Prudential Financial Notes 5.25$ due 2/15/25 Interest accrued to 10/08/09 Common Stocks 407 Shs. M&T Bank Corporation Mutual-Funds 3,611.859 Shs. Federated Equity Fund 5,005.005 Shs. Federated Muni Ultrashort Fd Inst 4,981.203 Shs. Federated Total Return Bond Fund 465.439 Shs. Harbor Capital Appreciation Fd #12 548.315 Shs. Harbor International Fund #11 5,010.02 Shs. MTB Intermediate Term Bond-Inst I Fund #220 2,525.252 Shs. MTB Short Duration Government Bond Inst I Fund #120 512.144 Shs. MTB Small Cap Growth-Inst I Fund #555 FORWARD $ 13,689.56 110.42 22,971.33 317.01 12,467.15 115.94 25,622.69 13,905.66 50,150.15 54,344.92 14,270.36 29,236.16 52,354.71 25,151.51 6,437.65 $ 321,145.22 - 3 - PRIETCIPRI. RsCSIFTB (coat'd) FORWARD $ 321,145.22 Mutual Funds (cont'd) 3,992.541 Shs. Ridgeworth Seix FL Rate HI Inc Fd-I 34,056.37 1,375.098 Shs. Vanguard Institutional Index Fund #94 134,278.32 8,012.82 Shs. Vanguard Intermediate Term Inv #71 77,403.84 1,913.265 Shs. Vanguard Long-Term Corporate Fd #28 17,659.44 4,681.468 Shs. Vanguard Short Term Bond Index-#1349 49,061.78 $ 633,604.97 M&T Bank Checking Account #2671076590 23,616.52 Refund - Mobile X-Ray Imaging 10.00 Refund - Personal Account at The Bridges at Bent Creek 60.00 Refund - USAA Subscribers Account 1,312.64 National Financial Services Account #L75605476 3,196.83 Received from Zdravka S. Irwin Trust under Agreement - Principal Cash 74,607.48 $ 736,408.44 SUBSEQUENT RECEIPTS CASH: 01/20/10 Proceeds from Aviva Life & Annuity Contract - Payable to M. Mark Irwin FORWARD $ 42,866.59 $ 42,866.59 $ 736,408.44 - 4 - BRINCIPAL RSCEIPTS (coat'd) FORWARD $ 42,866.59 $ SUBSEQUENT RECEIPTS (cont'd) CASH: (cont'd) 05/10/10 Internal Revenue Service 2009 Income Tax Refund 562.00 05/20/10 Pennsylvania Dept of Revenue 2009 Individual Income Tax Refund 81.00 736,408.44 05/24/10 American Red Cross - Final Pension Payment 593.84 06/10/10 Uncashed M&T Bank Corporation Dividend Checks .2.98 07/07/10 Refund - West Shore ALS 875.18 44,981.59 TOTAL PRINCIPAL RECEIPTS $ 781,390.03 ------------------ ------------------ - 5 - PRINCIPAL Q~AINB OR LOSS88 ON SAd~ES OR OT83R DISPOSITIONS GAIN LOSS 11/13/09 3,611.859 Shs. Federated Equity Fund Net Proceeds 14,447.43 Acquisition Value 13,905.66 $ 541.77 11/13/09 465.439 Shs. Harbor Capital Appreciation Fd #12 Net Proceeds 14,796.31 Acquisition Value 14,270.36 525.95 11/13/09 512.144 Shs. MTB Small Cap Growth-Inst I Fund #555 Net Proceeds 6,263.52 Acquisition Value 6,437.65 11/13/09 1,375.098 Shs. Vanguard Institutional Index Fund #94 Net Proceeds 137,276.03 Acquisition Value 134,278.32 2,997.71 11/13/09 548.315 Shs. Harbor International Fund #11 Net Proceeds 30,053.14 Acquisition Value 29,236.16 816.98 11/13/09 3,992.541 Shs. Ridgeworth Seix FL Rate HI Inc Fd-I Net Proceeds 33,896.67 Acquisition Value 34,056.37 11/13/09 4,981.203 Shs. Federated Total Return Bond Fund Net Proceeds 54,394.74 Acquisition Value 54.344.92 49..82 11/13/09 5,010.02 Shs. MTB Intermediate Term Bond-Inst I Fund #220 Net Proceeds 52,555.11 Acquisition Value 52,354.71 200.40 11/13/09 2,525.252 Shs. MTB Short Duration Government Bond Inst I Fund #120 Net Proceeds 25,151.51 Acquisition Value 25.151.51 $ 174.13 159.70 FORWARD $ 5,132.63 $ 333.83 - 6 - PRINCIPAL Cil-INS OR LOSSES ON 8]-LES OR OTBER DISPOSSTIONS (coat'8) GAIN LOSS FORWARD $ 5,132.63 $ 333.83 11/13/09 8,012.82 Shs. Vanguard Intermediate Term Inv #71 Net Proceeds 77,644.23 Acquisition Value 77.403.84 240.39 11/13/09 1,913.265 Shs. Vanguard Long-Term Corporate Fd #28 Net Proceeds 17,257.65 Acquisition Value 17,659.44 401.79 11/13/09 4,681.468 Shs. Vanguard Short Term Bond Index-#1349 Net Proceeds 49,108.60 Acquisition Value 49,061.78 46.82 11/13/09 5,005.005 Shs. Federated Muni Ultrashort Fd Inst Net Proceeds .50,150.15 Acquisition Value 50,150.15 11/17/09 $15,000 Bank of America 5$ due 2/15/20 Net Proceeds 14,100.00 Acquisition Value 13,700.20 399.80 11/17/09 $15,000 Prudential Financial Notes 5.25 due 2/15/25 Net Proceeds 13,050.00 Acquisition Value 12,477.35 572.65 11/17/09 $25,000 Household Finance Corporation 5.58 due 7/15/23 Net Proceeds 22,937.50 Acquisition Value 22.971.33 33.83 01/21/10 407 Shs. M&T Bank Corporation Net Proceeds 29,922.25 Acquisition Value 25,622.69 4,299.56 TOTALS $ 10,691.85 $ 769.45 --------------- --------------- --------------- --------------- NET GAIN TRANSFERRED TO SUMMARY $ 9,922.40 - 7 - PRSIICIp11L Ri#~?PF11I8SIQ~1T REAPPRAISED AS OF 11/17/09 ACCOUNT REAPPRAISED VALUE VALUE $15,000 Bank of America 5$ due 2/15/2D - Accreted Discount $ 13,689.56 $ 13,700.20 $15,000 Prudential Financial Notes 5.25 due 2/15/25 - Accreted Discount 12,467.15 12,477.35 TOTALS INCREASE TRANSFERRED TO SUMMARY PAGE $ 26,156.71 $ 26,177.55 20.84 $ 26,177.55 $ 26,177.55 --------------- --------------- --------------- --------------- - 8 - DISHVR881RI~TPB OF PRIl1CIP]1I, FUNERAL EXPENSES Ewing Brothers Funeral Home 11/02/09 Funeral Expense M. Mark Irwin 11/12/09 Reimbursement of Funeral Expenses DEBTS OF DECEDENT Alert Pharmacy Service Incorporated 11/04/09 Prescription Drug Expense 11/25/09 Prescription Drug Expense Mobile X Rav Imaging Incorporated 01/04/10 Medical Expense ROBC Limited Partnership 11/05/09 Beauty Shop and Personal Care Items 10/2 - 10/6/09 Smith Elliott Kearns & Company LLC $ 295.16 7.27 $ 1,917.OD 7,179.65 $ 9,096.65 302.43 10.00 60.30 06/02/10 2009 Tax Preparation Fee 260.00 FEDERAL STATE & LOCAL TAXES Cumberland County Resister of wills 01/04/10 Pennsylvania Inheritance Tax Payment $ 31,000.00 05/05/10 Pennsylvania Inheritance Tax - Balance Due 1,968.31 32,968.31 ADMINISTRATION - MISC. EXPENSES Cumberland County Register of Wills 05/03/10 Pennsylvania Inheritance Tax Filing Fee $ 15.00 05/06/10 Additional Probate Fees 50.00 65.00 632.73 32,968.31 Cumberland Law Journal 11/09/09 Cost of Advertising and Proof of Publication 75.00 FORWARD $ 140.00 $ 42,697.69 - 9 - DISSIIR8i1Q~11'8 OF BAIIQCIHIIL (COat'8) FORWARD $ 140.00 $ 42,697.69 ADMINISTRATION - MISC. EXPENSES (cont'd) Martson Law Offices 12/07/09 Probate Fee The Sentinel 12/03/09 Cost of Advertising and Proof of Publication RESERVES: Manufacturers and Traders Trust Company - Executor Fee Martson Law Offices - Attorney Fee Cumberland County Register of Wills - Filing Fee 580.00 176.92 $ 26,700.00 13,350.00 1,000.00 41,050.00 41,946.92 TOTAL DISBURSEMENTS OF PRINCIPAL $ 84,644.61 --------------- --------------- - 10 - DISTRIBUTIONS OF PRINCIPAL TO 8ElS;FICIARIES M. Mark Irwin 06/29/10 Partial Distribution Bosler Free Library - Specific Bequest as per Paragraph 2 of the Will OS/D3/10 Distribution Metoda Simcic - Specific Bequest as per Paragraph 3 of the Will 06/11/10 Distribution TOTAL DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES $ 350,000.00 200.00 50,000.00 $ 400,200.00 --------------- --------------- - 11 - BRIDiCI8AL 811L#tl~`8 ODi H71ND FIDUCIARY VALUE AT ACQUISITION 08/04/2010 VALUE CASH (AUTOMATICALLY INVESTED) $ 306,488.66 $ 306,488.66 TOTAL PRINCIPAL BALANCE ON HAND $ 306,488.66 $ 306,488.66 THE ABOVE CASH 2S CURRENTLY INVESTED IN MTS Money Market-Inst I Fund #420 - 12 - ~'IIa*n~S IN PRINCIP7IL 8OLDIN(i8 Bank of America 5~ due 2/15/20 $15,000 Inventoried 11/17/09 Accreted Discount $15,000. 11/17/09 $15,000 Sold $0 --------------------- --------------------- Federated Eauity Fund 3,611.859 Shs. Inventoried 11/13/09 3.611.859 Shs. Sold 0.0 Shs. Federated Muni Ultrashort Fd Inst 5,005.005 Shs. Inventoried 11/13/09 5,005.005 Shs. Sold 0.0 Shs. Federated Total Return Bond Fund 4,981.203 Shs. Inventoried 11/13/09 4.981.203 Shs. Sold, 0.0 Shs. ACCOUNT VALUE $ 13,689.56 10.64 $ 13,700.20 -13,700.20 $ 0.00 ------------------ ------------------ $ 13,905.66 -13.905.66 $ 0.00 $ 50,150.15 -50,150.15 $ 0.00 $ 54,344.92 -54,344.92 $ 0.00 - 13 - CH11N(i=8 IN p&I1iGIB11L HOLDINGS (COat'd) ACCOUNT VALUE Harbor Capital Appreciation Fd #12 465.439 Shs. Inventoried $ 14,270.36 11/13/09 465.439 Shs. Sold -14.270.36 0.0 --- Shs. ------ $ ----- ----- 0.00 ------------- ------------- ------------ --------------------- Harbor International Fund #11 548.315 Shs. Inventoried $ 29,236.16 11/13/09 548.315 Shs. Sold -29,236.16 0.0 Shs. $ 0.00 Household Finance Corporation 5.5~ due 7/15/23 $25,000 Inventoried $ 22,971.33 11/17/09 $25,000 Sold -22,971.33 $0 $ 0.00 M&T Bank Corporation 407 Shs. Inventoried $ 25,622.69 01/21/10 407 Shs. Sold -25.622.69 0 Shs. $ 0.00 - 14 - C8AN48S IN PRINCIPAL ROLDINOS (cont'd) MTB Intermediate Term Bond-Inst I Fund #220 5,010.02 Shs. Inventoried 11/13/09 5,010.02 Shs. Sold 0.00 Shs. -------------------- -------------------- MTB Short Duration Government Bond Inst I Fund #120 2,525.252 Shs. Inventoried 11/13/09 2,525.252 Shs. Sold. 0.0 Shs. --------------------- --------------------- MTB Small Can Growth-Inst I Fund #555 512.144 Shs. Inventoried 11/13/09 512.144 Shs. Sold 0.0 Shs. --------------------- --------------------- Prudential Financial Notes 5.25$ due 2/15/25 11/17/09 $15,000 Inventoried Accreted Discount $15,000 ACCOUNT VALUE $ 52,354.71 -52,354.71 $ 0.00 $ 25,151.51 -25,151.51 $ 0.00 $ 6,437.65 -6.437.65 $ 0.00 $ 12,467.15 10.20 $ 12,477.35 - 15 - C811D~O8$ IN BRINCiP~1L ~DLD7E1O8 ( coat ~ d ) ACCOUNT VALUE Prudential Financial Notes 5.25$ due 2/15/25 (cont'd) 11/17/09 515.000 Sold S -12,477.35 $0 $ D.00 Ridaeworth Seix FL Rate HI Inc Fd-I 3,992.541 Shs. Inventoried $ 34,056.37 11/13/09 3,992.541 Shs. Sold -34,056.37 o.o shs. $ o.oo Vanguard Institutional Index Fund #94 1,375.098 Shs. Inventoried $ 134,278.32 11/13/09 1,375.098 Shs. Sold -134.278.32 0.0 Shs. $ 0.00 ------------------ --------------------- Vanguard Intermediate Term Inv #71 8,012.82 Shs. Inventoried $ 77,4D3.84 11/13/09 8.012.82 Shs. Sold -77,403.84 0.00 Shs. $ 0.00 a - 16 - CSAN(iE8 IN PRINCIPAL HOLDINtiB (cont'8) Vanguard Long-Term Corporate Fd #28 1,913.265 Shs. Inventoried 11/13/09 1,913.265 Shs. Sold 0.0 Shs. Vanguard Short Term Bond index-#1349 4,681.468 Shs. Inventoried 11/13/09 4,681.468 Shs. Sold 0.0 Shs. ACCOUNT VALUE $ 17,659.44 -17,659.44 $ 0.00 $ 49,061.78 -49,061.78 $ 0.00 - 17 - RFClIP'PS OF IDICOI~ Bank of America 5$ due 2/15/20 10/08/09 Interest accrued to 10/08/2009 $ 11/16/09 Interest $15,000 11/17/09 Sale of interest accrued to 11/17/2009 _ Federated Muni Ultrashort Fd Inst 12/01/09 Dividend 5,005.005 Shs. Federated Total Return Bond Fund 12/01/09 Dividend 4,981.203 Shs. -110.42 187.SD 4.17 $ Household Finance COTAOratlOn 5.5~ due 7/15 23 10/08/09 Interest accrued to 10/08/2009 $ -317.01 11/17/09 Sale of interest accrued to 11/17/2009 465.97 M&T Bank Checking Account #2671076590 01/06/10 Interest 81.25 6.15 27.89 148.96 69.98 M&T Bank CorAOration 01/05/10 Dividend 407 Shs. $ 100.80 01/08/10 Dividend 263 Shs. 184.22 285.02 MTB Intermediate Term Bond-Inst I Fund #220 12/01/09 Dividend 5,010.02 Shs. 26.04 MTB Monev Market.-_Inst I Fund #420 11/02/09 Interest $ 0.18 12/01/09 Interest 14.71 01/04/10 Interest 20.43 02/01/10 Interest 19.01 03/01/10 Interest 15.30 D4/01/10 Interest 15.81 05/03/10 Interest 16.20 06/01/10 Interest 20.22 07/01/10 Interest 22.26 08/01/10 Interest 14.58 158.70 FORWARD $ 803.99 - 18 - RBCEIPTB OF ID1C01~ (COnt'd) FORWARD MTB Short Duration Government Bond Inst I Fund #120 12/01/09 Dividend 2,525.252 Shs. Prudential Financial Notes 5.258 due 2/15/25 10/08/09 Interest accrued to 10/08/2009 $ -115.94 11/17/09 Sale of interest accrued to 11/17/2009 201.25 Ridgeworth Seix FL Rate HI Inc Fd-I 12/01/09 Dividend 3,992.541 Shs. Vanguard Intermediate Term Inv #71 12/01/09 Dividend 8,012.82 Shs. Vanguard Long-Term Corporate Fd #28 12/01/09 Dividend 1,913.265 Shs. Vanguard Short Term Bond Index-#1349 12/01/09. Dividend 4,681.468 Shs. Zdravka S. Irwin Trust under Agreement 11/09/09 Income Cash 12/08/09 Income Cash TOTAL RECEIPTS OF INCOME $ 803.99 8.16 85.31 23.72 60.48 10.99 13.90 $ 1,229.27 309.93 1,539.20 $ 2,545.75 --------------- --------------- - 19 - DI88IIRS~iPB OF IEiCO1~ Manufacturers and Traders Trust Companv - Commission 11/16/09 12/15/09 01/15/10 02/16/10 03/15/10 04/15/10 05/17/10 06/15/10 07/15/10 TOTAL D OF INCOME $ 0.01 63.05 7.28 1.14 0.92 0.95 0.97 1.21 1.34 S 76.87 $ 76.87 -------------- -------------- - 20 - INCOI~ 811L71YICE ON H11DiD FIDUCIARY VALUE AT ACQUISITION 08/04/2010 VALUE CASH (AUTOMATICALLY INVESTED) $ 2,468.88 $ 2,468.88 TOTAL INCOME BALANCE ON HAND $ 2,468.88 $ 2,468.88 ------------------ ------------------ ------------------ ------------------ THE ABOVE GASH IS CURRENTLY INVESTED IN MTB Money Market-Inst I Fund #420 - 21 - PROPOSED PRINCIPAL DISTRIBUTION SCHEDULE Market Value Fiduciary as of Acquisition 08/04/2010 Value M. Mark Irwin - Entire Residue as per Paraaraph 5 of the Will Principal Cash S 306,488.66 $ 306,488.66 $ 306,488.66 $ 306,488.66 TOTAL $ ---- ---- 306,488.66 ------------ ------------ $ ---- ---- 306,488.66 ------------ ------------ THE ABOVE CASH IS CURRENTLY INVESTED IN MTB Money Market-Inst I Fund #420 - 22 - PROPOSED INCOIlB DISTRIBUTION SCHEDULE Market Value Fiduciary as of Acquisition 08/04/2010 Value M. Mark Irwin - Entire Residue as per Paraarauh 5 of the Will Income Cash S 2,468.88 $ 2,468.88 $ 2,468.88 $ 2,468.88 TOTAL $ 2,468.88 $ 2,468.88 ---------------- ---------------- ---------------- ---------------- THE ABOVE CASH IS CURRENTLY INVESTED IN MTB Money Market-Inst I Fund #420 Manufacturers and Traders Trust Company gy LGUL Dav d C. Gority, xec or of the Estate of Zdravka S. resin - 23 - MANUFACTURERS AND TRADERS TRUST COMPANY, Executor of the Will of ZDRAVKA S. IRWIN, Deceased, hereby declares under oath that it has fully and faithfully discharged the duties of its office; that the foregoing First and Final 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 its knowledge, there are no claims 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 occured more than four months before the filing of the foregoing First and Final Account. This statement is made subject to penalties of 18 Pa. C.S.A. Section 4904 relating to unsworn falsification to authorities. , C MANU ACTURERS AND 'BADE S TRUST COMPANY Dated: !/ `/~U - 24 - DECEDENT'S ESTATE N o -x, COURT OF COMMON PLEAS OF ~ ~~ ~-, .:..; ~_ . Cumberland COUNTY, PENNSYLVANIA ~ "' ~~ ~ - f,-, ORPHANS' COURT DMSION [©~ oov ~; ,rte C7~`^ s ~-= C~`) N .- f'~'+ _ ~.~ ESTATE OF Zdravka S. Irwin DECEASED No. 2009-O1-14 ~Qbq - ~ b~ PETTTION FOR ADJUDICATION / STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. Rule 6.9 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 BACK OF THIS FORM. Name of Counsel: Christopher Rice, Esquire Supreme Court I.D. No.: 90916 Name of Law Firm: Martson Law Office Address: 10 East High Street, Carlisle, PA 17013 Telephone: 717-243-3341 Fax: 717-243-1850 F°"" °aoi '"`'• ~o.i3.°e Page 1 of 10 Estate of Zdravka S. Irwin Deceased Name(s) and address(es) of Petitioner(s): 1Vame: M 8c T Bank, Executor Address: One West High Street 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: 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 October 8, 2009 ® Letters Testamentary or ^ Letters of Administration were granted to Petitioner(s) on October 27.2009 Date of Will (if applicable): May 30, 2006 Date(s) of Codicil(s) (:f applicable): Date of probate (if d~erent from date Letters granted): Was a bond required? ^Yes m No If yes, state amount: Are proofs of advertising of the grant of Letters attached? ......... m Yes ^ No . Dates of advertising of the grant of Letters: November 27, December 4, December 11 Form oc-ol rev. 10.13.06 Page 2 of 10 Estate of Zdravka S. Irwin Deceased 3. Was decedent survived by a spouse? ............................. ^Yes m No If yes, name of the surviving spouse: 4. Has the surviving spouse filed to take an elective share? ............. ^Yes ^ No (egg Section 1201 g( sgg. 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 (:f none, so state): 6. Did decedent marry after execution of Will or Codicil(s)? ........... ^Yes m 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: 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? .............................. mYes ^ No Form OG01 rev. !Rl3.06 Page 3 of 10 Estate of Zdravka S. Irwin 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): Miran Mark Irwin Son 100% 49 Avenue Louis Laurens 06190 Le Cap Martin, France Fo,,,, oaor „e,~. io.~~.06 Page 4 of 10 Estate of Zdravka S. Irwin Deceased None C. State why a Petition for Guardian/Trustee Ad Litem has or has not been filed for this Audit (,egg 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. Form oco/ rev. /0.13.06 Page 5 of 10 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. Estate of Zdravka S. Irwin Deceased 10 11 Other than the claim for the family exemption, list the names of all laiown claimants and the amount of their claims and state whether each claim is admitted. Name am-.lddnss ojEach Claimant Amount ojClaim Claim R71! Cldm Admitted? Be Paid In Full? None ^Yes ^Yes ^No ^ No ^Yes ^Yes ^No ^No ^Yes ^Yes ^No ^ No ^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. Was family exemption claimed? ........ ...................... ^Yes mNo Was family exemption allowed? ................................ ^Yes ^No Family exemption claimant's name and relationship: Name: Relationship: F°"" °~-0I re"' l°'lj'°6 Page 6 of 10 Estate of Zdravka S. Irwin 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 Jnterest O1/U7/1U 05/06/10 31,000.00 1,968.31 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 m 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: None B. Has notice of the question requiring adjudication been given to the parties identified in Paragraph 9 above? .................. ^ Yes m No 15. If Petitioner(s) has/have lrnowledge 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 oaoi „~. io.r3.A6 - Page 7 of 10 Estate of Zdravka S. Irwin Deceased 16. Had the decedent been adjudicated an incapacitated person? .......... ^Yes m No If yes, attach a copy of the Order if available; otherwise state the 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. None B. Has notice of the additional receipts and disbursements been given to the parties identified in Paragraph 9 above? ............. ^Yes ^ No 18. If a reserve is requested, state amount and purpose. ,~„ 1,000.00 P"'~°s`~ Filing and Closing Costs 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? .......................... mYes ^No As to real estate only? ........................................ DI'es m No F°"" °c"o~ ""' iQia°6 Page 8 of 10 Estate of Zdravka S. Irwin 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: PIO(!OJ[d 0%J(I11/11fCC~8~ ~AbAAf~PI'Op0/410A Mitan Mark Irwin 2,468.88 B. Principal: Propped ntn;barer~:) Miran Mark Irwin e~AAAlA7~PlT/pprrlOA 306,488.66 Submitted By: (All petitioners must sign. Add additional lines if necessary): M 8c T Bank ~~ N e of Petitioner: gi T Executor Name of Petitioner: PormOC-0t rev. 10./3.06 Page 9 of 10 Estate of Zdravka S. Irwin Deceased Verification of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies * [that ~~,~ he is ride Vice President of the above-named ,rte °lcaporotion M & T Bank 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 tme; and that any false statements herein are made subject to the penalties of 18 Pa. C.S. § 4904 (relating to unswom falsification to authorities). LLl~ Signs a of Petitioner * Corporate petitioaers vast complete bracluted lnfor~nation. 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. Signature of Counsel for Petitioner FO/" °C-0' ""''0'13'06 Page 10 of 10 PROOF OF PUBLICATION State of Pennsylvania, County of Cumberland Tames IQeinklaus, Advertising Operations Director 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): November 13, 20 & 27 2009 COPY OF NOTICE OF PUBLICATION 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 ~'- ~~a Notary Public My commission expires: COMMONWEALTH OF PE SYLV N!A NOTARIAL SEAL BAAAl31 ANN HECKENDORN;Notary Put~`ic Camp Hill Boro., Cumberland County My Commission Expires Janus 27, 2 10 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 regulazly issued weekly in the said County, and that the printed notice or publication attached hereto is exactly the same as was printed in the regulaz editions and issues of the said Cumberland Law Journal on the following dates, vlz: November 27 December 4 & December 11 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. Iewls, Zrta~a /., dx'd. Late of the Horouzh of Carlisle. Executor: MRT Bank, 1 Vy. Him Street, P.O. Box 220, Carlisle, PA 17013. Attorney: Christopher E. Rice, Enquire, 10 East High 9t., Car- lisle, PA 17013. ~- isa Marie Coyne, Edit r SWORN TO AND SUBSCRIBED before me this 11 day of December 2009 / . Notary -~~~ NOTARIAL SEAL DEBORAH A COLLINS Notary Public CARLISLE BORO, CUMBERLAND COUNTY My Commission Expires Apr 28, 2010