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HomeMy WebLinkAbout10-06-10IN THE ORPHANS' COURT DIVISION OF THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA N ESTATE OF DONALD L. DELLINGER, DECEASED ~ o No. 2008-00705 ~? ~ „ c~ r' --+ ~~-= `~ ~ ,~..?~ rn `'sue APPROVAL OF ACCOUNT, WAIVER, RECEIPT, 1;z1'%~ - -~, RELEASE, AND AGREEMENT OF INDEMNITY ~-, off; ~ ~~ : ~, ~- : ;'~- The circumstances leading up to the execution of this instrument are as follow: x- `~'~; w 1. Donald L. Dellinger died on June 17, 2008, leaving a Will dated October 6, 2006, naming Robert Lichliter as Executor. 2. Letters Testamentary were granted to Robert Lichliter by the Register of Wills of Cumberland County on July 2, 2008. 3. It is the desire of the Donald L. Dellinger heirs that the Estate be distributed without the formality of a court proceeding in order to save the expense, publicity, and delay incident to such court proceeding, and the Executor is willing to make such distribution upon the execution of this instrument. 4. An account of the administration of the Estate of Donald L. Dellinger has been prepared by the Executor. A copy is attached hereto as Exhibit A. 5. In consideration of the foregoing, each of the undersigned hereby: A. Represents and warrants that he/she has read and understands this instrument and that the facts set forth above are true and correct to the best of his/her knowledge, information and belief; B. Declares that he/she has examined the attached account of the administration of the Estate and the attached schedule of distribution; that he/she finds them to be true and -1- correct in all particulars; that he/she accepts and approves them as if they had been duly filed, audited, adjudicated and confirmed absolutely by the Orphans' Court Division of the Court of Common Pleas of Cumberland County, and as if the amounts shown as distributable had been duly awazded to him/her; C. Waives the filing and auditing of the account of the administration of the Estate in the Orphans' Court Division of the Court of Common Pleas of Cumberland County, and agrees that the Orphans' Court Division of the Court of Common Pleas of Cumberland County may by its decree confirm the account and approve the schedule of distribution; D. Requests the Executor to make distribution of the principal and income in accordance with the schedule of distribution, and effective upon delivery to him/her of the amounts shown as respectively distributable, acknowledges receipt of such property; E. Agrees to refund to the Executor any amount which may at any time be determined to have been an erroneous distribution to him/her, regardless of the cause of such erroneous distribution, even if attributable to negligence, and agrees that any period for the limitation of actions for the collection of any erroneous distribution shall commence only at such time as the Executor shall have obtained actual knowledge of such erroneous distribution and that in no event shall the period for collection of any erroneous distribution be less than two years after the actual discovery thereof; F. Absolutely and irrevocably remises, releases, quitclaims and forever discharges Robert Lichliter, individually and in his capacity as Executor, from any and all actions, suits, payments, accounts, reckonings, liabilities, claims and demands relating in any way to the administration of the Donald L. Dellinger Estate; -2- G. Agrees to indemnify and hold harmless, to the extent of the funds received by him/her hereunder, Robert Lichliter, individually and in his capacity as Executor, from and against any and all claims, loss, liability or damage (including legal fees and costs in connection therewith) which he may suffer or to which he may be subjected by reason of his administration of the Estate, the settlement of his Executor's account and the distribution of the assets of the Estate without having the formal approval of the Orphans' Court Division of the Court of Common Pleas of Cumberland County, including, but not limited to, any liability for any federal estate tax, Pennsylvania inheritance tax or any other death taxes, together with interest and costs incidental thereto, relating in any way to the Estate; and H. Declares it to be his/her intention that this instrument, consisting of three pages, shall be governed by the law of Pennsylvania and shall be legally binding as an agreement under seal upon him/her and upon his/her heirs, executors, administrators and assigns. Executed on: DATE o DATE DATE DATE CATHLEEN A. OLINICK SHIRLEY G. THEOFILES DONNA LEIGH SPOONHOUR (Seal} (Seal) ALS ASSOCIATION, GREATER PHILADELPHIA CHAPTER BY: (Seal) BENJAMIN S. OHRENSTEIN, Chair, Board of Trustees -3- G. Agrees to indemnify and hold harmless, to the extent of the funds received by him/her hereunder, Robert Lichliter, individually and in his capacity as Executor, from and against any and all claims, loss, liability or damage (including legal fees and costs in connection therewith) which he may suffer or to which he may be subjected by reason of his administration of the Estate, the settlement of his Executor's account and the distribution of the assets of the Estate without having the formal approval of the Orphans' Court Division of the Court of Common Pleas of Cumberland County, including, but not limited to, any liability for any federal estate tax, Pennsylvania inheritance tax or any other death taxes, together with interest and costs incidental thereto, relating in any way to the Estate; and H. Declares it to be his/her intention that this instrument, consisting of three pages, shall be governed by the law of Pennsylvania and shall be legally binding as an agreement under seal upon him/her and upon his/her heirs, executors, administrators and assigns. Executed on: DATE DATE (Seal) (Seal) (Seal) DATE DONNA LEIGH SPOONHOUR DATE ALS ASSOCIATION, GREATER PHILADELPHIA CHAPTER BY: (Seal) BENJAMIN S. OHRENSTEIN, Chair, Board of Trustees -3- G. Agrees to indemnify and hold harmless, to the extent of the funds received by him/her hereunder, Robert Lichliter, individually and in his capacity as Executor, from and against any and all claims, loss, liability or damage (including legal fees and costs in connection therewith) which he may suffer or to which he may be subjected by reason of his administration of the Estate, the settlement of his Executor's account and the distribution of the assets of the Estate without having the formal approval of the Orphans' Court Division of the Court of Common Pleas of Cumberland County, including, but not limited to, any liability for any federal estate tax, Pennsylvania inheritance tax or any other death taxes, together with interest and costs incidental thereto, relating in any way to the Estate; and H. Declazes it to be his/her intention that this instrument, consisting of three pages, shall be governed by the law of Pennsylvania and shall be legally binding as an agreement under seal upon him/her and upon his/her heirs, executors, administrators and assigns. Executed on: DATE CATHLEEN A. OLINICK (Seal) DATE SHIRL.EY G. THEOFILES w (Seal) DAT DONNA LEIGH SPOONHOU ALS ASSOCIATION, GREATER PHILADELPHIA CHAPTER BY: (Seal) DATE BENJAMIN S. OHRENSTEIN, Chair, Boazd of Trustees -3- G. Agrees to indemnify and hold harmless, to the extent of the funds received by him/her hereunder, Robert Lichliter, individually and in his capacity as Executor, from and against any and all claims, loss, liability or damage (including legal fees and costs in connection therewith) which he may suffer or to which he may be subjected by reason of his administration of the Estate, the settlement of his Executor's account and the distribution of the assets of the Estate without having the formal approval of the Orphans' Court Division of the Court of Common Pleas of Cumberland County, including, but not linuted to, any liability for any federal estate tax, Pennsylvania inheritance tax or any other death taxes, together with interest and costs incidental thereto, relating in any way to the Estate; and H. Declares it to be his/her intention that this instrument, consisting of three pages, shall be governed by the law of Pennsylvania and shall be legally binding as an agreement under seal upon him/her and upon his/her heirs, executors, administrators and assigns. Executed on: DATE CATHLEEN A. OLINICK (Seal) (Seal) DATE ,SHIRI..EY G. THEOFILES ~~ (Seal) DAT DONNA LEIGH SPOONHOU ALS ASSOCIATION, GREATER PHILADELPHIA CHAPTER BY: (Seal) DATE BENJAMIN S. OHRENSTEIN, Chair, $oard of Trustees -3- G. Agrees to indemnify and hold harmless, to the extent of the funds received by him/her hereunder, Robert Lichliter, individually and in his capacity as Executor, from and against any and all claims, loss, liability or damage (including legal fees and costs in connection therewith) which he may suffer or to which he may be subjected by reason of his administration of the Estate, the settlement of his Executor's account and the distribution of the assets of the Estate without having the formal approval of the Orphans' Court Division of the Court of Common Pleas of Cumberland County, including, but not limited to, any liability for any federal estate tax, Pennsylvania inheritance tax or any other death taxes, together with interest and costs incidental thereto, relating in any way to the Estate; and H. Declares it to be his/her intention that this instrument, consisting of three pages, shall be governed by the law of Pennsylvania and shall be legally binding as an agreement under seal upon him/her and upon his/her heirs, executors, administrators and assigns. Executed on: DATE DATE DATE ~/is ~n DATE (Seal) CATHLEEN A. OLINICK (Seal) SHIRLEY G. THEOFILES (Seal) DONNA LEIGH SPOONHOUR ALS ASSOCIATION, GREATER PHILADELPHIA CHAPTER BY: ~~' ~"v~-~-~ (Seal) BENJAMIN S. OH NSTEIN, Chair, Board of Trustees -3- BEFORE THE REGISTER OF WILLS, CUMBERLAND COUNTY, PENNSYLVANIA No. 2008-00705 FIRST AND FINAL ACCOUNT OF ROBERT LICHLITER, Executor For ESTATE OF DONALD L. DELLINGER, Deceased Date of Death: June 17, 2008 Date of Executor's Appointment: July 2, 2008 Accounting for the Period: July 2, 2008 to June 1, 2010 PURPOSE OF ACCOUNT: Robert Lichliter, Executor, offers this Account to acquaint interested parties with the transactions that have occurred during his administration. The Account also indicates the proposed distribution of the Estate. It is important that the Account be carefully examined. Requests for additional information or questions or objections can be discussed with: Debra K. Wallet, Esquire 24 N. 32nd Street Camp Hill, PA 17011 I.D. #23989 (717)737-1300 EXHIBIT A SUMMARY OF ACCOUNT Page Proposed Distribution to Beneficiaries 8 PRINCIPAL Receipts 2-3 Net Loss on Sales or Other 3 Dispositions Less Disbursements Debts of Decedent 4 Funeral Expenses 4 Administration Expenses 4-5 Federal and State Taxes 5 Fees and Commissions 5 Principal Balance on Hand INCOME Receipts 6 Income Balance on Hand Balance Before Distributions Distributions to Beneficiaries 7 Fiduciary Current Acquisition Value Value $69,664.29 $594,060.11 ($5,526.81) $5,216.64 1,274.10 9,938.91 136.50 52,700.00 $69,266.15 $519,267.15 $2,197.14 2,197.14 $521,464.29 $451,800.00 Combined Balance on Hand $69,664.29 RECEIPTS OF PRINCIPAL Assets Listed in Inventory: (Value as of Date of Death) Cash and Bank Deposits: Commerce Bank Checking Acct. #0513226027 Orrstown Bank Checking Acct. #106004008 U.S. Treasury Stimulus Check $311.60 2,047.35 300.00 PayPal Account 488.01 $3,146.96 Tangible Personal Property: Landis Auction Service (proceeds $130,062.42 from auction of personal items and automobiles) J.P. Sauer & Sohn Revolver 100.00 (based on proceeds from sale) Personal property not sent to auction (including washer, dryer, refrigerator, television, etc.) 1,800.00 $131,962.42 Stocks: Orrstown Financial Advisors Investment $216,262.82 Acct. #50000758007 Realty: 1269 Hillside Drive $240,997.33 Mechanicsburg, PA 2 Refunds: Hagerty Insurance refunds Highmark premium refund Comcast refund AT&T refund Verizon refund State Auto refunds Waste Management refund $621.00 383.00 65.73 16.47 27.39 494.00 38.46 $1,646.05 TOTAL ASSETS LISTED IN INVENTORY: Receipts Subsequent to Inventory (Valued When Received) U.S. Treasury Refund $12.53 Orrstown Bank -refund of fees charged 32.00 $44.53 TOTAL RECEIPTS OF PRINCIPAL: $594,015.58 $594,060.11 GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS Orrstown Financial Advisors Investment Acct. #50000758007 07/10!08 Partial liquidation $30,000.00 07/22/08 Partial liquidation 5,000.00 10/27/08 Final liquidation 175,736.01 Fiduciary Acquisition 216,262.82 NET LOSS: ($5,526.81) 3 DISBURSEMENTS OF PRINCIPAL Debts of Decedent• Hagerty Insurance - $604.00 Chase Card Services 582.47 Comcast Cable 110.44 Shillite Oil, Inc. 500.00 Met-F.d 96.93 State Auto (ins. on vans & rollback) 534.75 State Auto (homeowner's insurance) 397.50 PA Dept. of Revenue (personal taxes) 11.54 Waste Management 76.92 VA Affairs, Lebanon VA Med. Ctr. 63.00 Mary Murray, Tax Collector (school) 2,100.11 Verizon 138.98 $5,216.64 Funeral Expenses: Myers Funeral Home $810.00 The Patriot-News (memorial) 464.10 $1, 274.10 Administration Expenses• Probate Fees $666.00 Attorney's postage, photocopies, 50.00 mileage, etc. Met-Ed 234.38 Debbie Rhoades (lawncare) 565.00 Paul Glantz (clean out house) 1,575.00 RSR Appraisers (property appraisal) 350.00 Battery Warehouse (for autos before sale) 328.56 Brad Nauss Automotive (sorting and 1,605.90 evaluation of auto parts & memorabilia) Waste Management 76.92 Got Junk (trash removal) 774.00 Peggy Long (final house cleaning) 150.00 Safety Kleen Systems (hazardous 1,808.00 waste removal) Duty's Lock and Key (change locks) 128.62 4 Hess (gas for vehicles) 20.07 The UPS Store 191.22 Harbor Freight Tools (auto cover tarp) 12.07 Home Depot (driveway markers for 16.79 parking limits for auction) Office supplies purchased by Executor 149.55 for administration of Estate U-Line (boxes) 268.80 FedEX International (to send docs. 42.25 to Fortis Bank) Reimbursement to Executor for 48.00 postage, auto titles, etc.) Mileage of Executor (1,119.5 miles 654.90 at $0.585/mile) Certified mail charges for final income 12.14 tax returns Cumberland Law Journal (advertisement 75.00 of grant of letters) The Sentinel (advertisement of grant 110.74 of letters) Reserve for Filing of Account 25.00 $9,938.91 Federal and State Taxes: PA Inheritance Tax $94.50 2008 PA lifetime return 42.00 $136.50 Fees and Commissions• Debra K. Wallet, Esq. -Atty. fees $15,000.00 Robert Lichliter (Executor fee) 30,000.00 Landis Auction Service (commission 7,350.00 on real estate sale) Charles D. Kokoski, CPA 350.00 $52,700.00 5 RECEIPTS OF INCOME Interest Orrstown Bank: 11 /2008 07/01/08 07/01/08 $352.35 1,250.00 594.79 TOTAL RECEIPTS OF INCOME: $2,197.14 DISTRIBUTION TO BENEFICIARIES TO: Cathleen A. Olinick 15 Ashley Drive Dillsburg, PA 17019 Personal Property Shirley G. Theofiles 202 South Main Street Shrewsbury, PA 17361-1502 Personal Property ALS Association, Greater Philadelphia Chapter 321 Norristown Road, Suite 260 Ambler, PA 19002 $1,400.00 $400.00 11/03/08 Cash Distribution $200,000.00 01/05/09 Cash Distribution 250,000.00 $450,000.00 TOTAL DISTRIBUTION TO BENEFICIARIES: $451,800.00 7 PROPOSED DISTRIBUTION TO BENEFICIARIES TO: Cathleen A. Olinick 15 Ashley Drive Dillsburg, PA 17019 $100.00 Shirley G. Theofiles 100.00 202 South Main Street Shrewsbury, PA 17361-1502 Donna Leigh Spoonhour 100.00 137 West Middlesex Drive Carlisle, PA 17319 ALS Association, Greater Philadelphia Chapter $69,364.29 321 Norristown Road, Suite 260 Ambler, PA 19002 TOTAL PROPOSED DISTRIBUTION TO BENEFICIARIES: $69,664.29 8 JUL1",2010 COMMONWEALTH OF PENNSYLVANIA OFFICE OF ATTORNEY GENERAL TOM CORBETT .lUly 9, 2010 ATTORNEY GENERAL Debra K. Wallet, Esquire 24 N. 32"d Street Camp Hill, PA 17011-2917 Re: Estate of Donald L. Dellinger/ No: 2008-00705 Dear Ms. Wallet: Charitable Trusts and Organizations Section 14th Flr., Strawberry Sq. Harrisburg, PA 17120 Phone: (717) 783-2853 Facsimile: (717) 787-1190 This will acknowledge receipt of your notice under Supreme Court Orphans' Court Rufe 5.5 regarding the above-captioned matter.. I have reviewed First and Final Account'of Robert~Licliliter, as Executor, for the Estate of Donald L. Dellinger and have no objections. At your earliest convenience, kindly forward a copy of the receipt and release and proof of payment to the charity. Please be advised that the above review was made pursuant to the ap rens as triae function of this office and has no bearing on any matter unrelated thereto. Be further advised that this no objection is based on the information submitted to the Office of Attorney General and therefore is conditioned upon its accuracy submissions or omissions. Very truly yours, `~ _ 1 !• hn L. Downing eputy Attomey General JLD/srh