HomeMy WebLinkAbout03-25-11~~ ._,-~_
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DECEDENT'S .ESTATE
__ _ _T .
COURT OF COMMON PLEAS OF' ^' ~ ~- `'~' '~-_
CUMBERLAND COUNTY, PENNS~'LVANIA
ORPHANS COURT DIVISION
ESTATE OF HOWARD E. SMITH _„ DECEASED
No. 21-09-0774
PETITION FOR ADJUDICATION /
STATEMENT OF PROPOSED DISTRII3U7'lON
PURSUANT TO Pa. O.C. Rule 6.'9
This form r~z,~r~,~ he rased irz ~rll cases ir~volvln~~~ she :47.rd~t ~~f the Accor.~,~i ~~f cr L)ecedeF~t ~~ 1~~stcrte. If.
space is ins ~.~,~ticicy2~, riders mcrt~ be ntrcrched. Att~rch the sp~~r.~st: 's elec~i~~y~z, i f ~ cry~t~. th~~> ~~cr~?er°.S~
re~lt.rired ue~der items b'-19 inclr.~sive; crud cl~2y irrstrr.rmertt pertl~~ent to~ ~'h~e crdjr.~d~ccrtiorr.
I NCL UDE A !°IA CHME_N7 S A T ~ HE BACK (~~~' TIYLS" FORM.
Name of Counsel: Richard C. Snelbal:er _________
Supreme Court I.D. No.: 0355 __ -______-_
Name of La~~ Firm: Snelbaher & Brenneman. P.C. __ _ ________
Address: `~`~~ ~~'~~est Main Street, Mechanicsburg, PA 17055 __ _ ___
Telephone:_>> 17-6~~7-852 __ ___________
F a~ : '717-~~~) ? - 76K I _ -- ----------
Form ~'~C'-Oi r,~i•. (J.1 ~.Ofi ha~,f, 1 0l 1 (~
F,st~te of HOWARD E. SMITH
1. NameO and address(es) of Petitioner(s):
~; ~~~~, Grace I~. Schneider
~~l~lr~°~.~~ ~ ('4 ~shbt.irg l~rivr
Mechaiucsb~.irg, ~'A 17U~0
Kenneth }~:. Smith
Deceased
1(~2~4 Williams Crr~~~~c I~~~ad
l~illsburg, t'~ 17U I ~~
Identifti~ anv elecutors or administrators ~~%ho have not joined in the Petition fo~~
Adjudication and Statement of Proposed Distribution and state reason:
None
Is this the first accounting b~- this fiduciar<~'? ..................... '/^ Yes ~~ No
if not, identi~~ prior accountings, the accounting periods covered, and the date of
adjudication of the prior accounting.
2. Decedent died on August 7, 2009
Q Lett~:~rs Testamentar<~ or° Q Letters of Administration were granted to Petitic~ne~r(s) on
au~~ust I9. 2000
>ale of Will (if~c7~~pliecrhle): June 5, 200
Date(s) of Codicil(s) ~ifc~pplicc~ble~: N/A
Date of probate (ifc~iffere~2tfrom c~crte betters ~~r~r~~tec~'~: game <~s above
.V~',.~s a bond required'? Yes ~ No If ~~es, state amount: __________
~] N o
Are proofs of advertising of the grant of Letters attached'%' ......... /~ ~`es
D~~tes of advertising of the grant of Letters: patriot News September 4, 1 1. l K, 200')
and Cumberland Law Journal September 4. ~ 1. 1 ~. 2~~)09
I~~orm (~C-01 r•c~s>. i.; _.O~i ha;~e .2. Qf I ~)
Estate of HC-~WARD E. SMITH
Deceased
~. Was decedent survived by a spouse'? ...... ............. .. ..... Dyes [] No
If ~ es, name of the surviving spouse: __ ________
4. Has thiE~ surviving spouse filed to tale an electi~ e share'? .... ........ ~Y"es [] No
(.See ~~~~etioj2 2Z~~1 et se . o f the Probcrie, F.'stcr~es crnc~' F'ic~7,~cicrr~ies ('ode)
If' ~es_ date of election:
5. In the ~.~ase of an intestacy. state the names ol'the decedents sur~~iving children or~
sur~~i~~ing issue of deceased children (if~y~uy~e, s~~ stcitc~):
N/.~~
E~. Did decedent marr<~ of-ter elecution of Will or Codicils}'? ........... Q ~'es [~ No
Were ~~ny children born to decedent after elecution of
Will ~~-r Codicil(s)'? ........................................... ^ ~!es [] No
if ~ es. give names and dates of birth:
Ncirne: L)crie of Birth:
7. If requrred b~- the Medical Assistance Estate Reco~~er`- Act,
62 p.5 ~ l~ 12, was a request for a statement of claim sent to
the I:~eparlment of Public Welfare`? ..................... ........ 0~,"es ~~ No
Estate of HO~JVARD E. SMITH
8. Written notice of the Audit as required by Pa. O.C. Rules 6.3, t~.7 and G.~ has been or will be
given to all parties in interest listed in item ~) below, all unpaid creditors and all claimants
listed i~r~ item 10 belo~~~. In addition_ notice o1'an~~ questions requiring Adjudication as
discussed in item I4 below has been or ~~~~ill be gi~~en to all persons allected thereb~~~.
A. I f Notice has been given, attach a copy oh the Notice as well as a list of` the names
and addresses of the parties receiving such Notice.
B If Notice is ~~et to be given, a cope or the Notice as well as a list of the nannes and
addresses of the parties receiving such Notice shall be submitted at the Audit.
together with a statement executed b~- a Petitioner or counsel certif~~ing that: such
notice has been given.
C It and- person entitled to Notice is not s~.ii ji~ris (e. g., minors or incapacita~te,d
persons). Notice of the Audit has been or ~~~~ill be given to the approprial.e
representative on such party~s behalhas required by Pa. O.C. Rule ~.2.
D. ll~anv charitable interest is im-olved. Notice of the Audit has been or ~~~ill also b~e
given to the Attorne~~ General as required under Pa. O.C. Rule 5.5. In ~~~dclil:ion, the
Attorney Generals clearance certificate (or proof' oC service oC Notice and a copy
of such Notice) must be submitted herewith or at the Audit.
~~. List all parties (charitable and non-charitable> ol~ whom Petitioner(s) has/have n~otiic.e or
knowledge, having or claiming any interest in the estate as beneficiaries under the V~Jill or
Codici ~(s) or as intestate heirs if there is a complete or partiial intestacy:
Deceased
A. State each party~s relationship to the decedem and the nature of each par~t~~~s
interest(s):
~~un~e uncl.-1 ddress oJ'~:~uch Pc~r•t~• m Interest
Grace E. Schneider
G~~ Ashburg Drive
1~/Iechanicsburg. PA 17050
Ileautionshi~ unclComnaents, i%~unt
None
inter,_st
1/2 of residue
KE~nneth E. Smith
1 ~_~2~ Williams Grove Road
Dillsburg, PA 17U1~
None
UZ of residue
Form OC'-i)1 ~.~,~. ~~, ,.'.U~ F'~age ~ Ol 1 ~~
Estate of HOWARD E. SMITH
. 1'~~eceased
B. Identify- each part~~ ~~~~ho is not s~~~~~.ff-i.5~ (c.~~., minors or incapacitated persor-s).
For each such part-, ~i~-e date oh birth. the name of each Guardian and ho« each
Guardian ~~~as appointed. If no Guardian has been appointed, identil~~ the nett of
(:in of such part~~, gi~~ing the name, address and relationship of each..
N/A
C:'. State ~~~hy a Petition for Guardian/Trustee Acs' I,itern has or has not been I~i.led for
this Audit (see Pcr. O. (,. 1~7.~1e 12. ~~.
N/A
D. 1 f distribution is to be made to the personal representati ~~e of a deceased part~~~ .
state date of death, date and place of grant of Letters and t~~pe of Letters ~;ran~.te~cl.
N/A
f~~~~~f~~ v~~~-~~i ,~E:,~ r., r?.o~ Pa~~e ~ of 10
Estate of HuwARD E. SMITH
Deceased
lU. Other than the claim for the family- exemption, list the names of all l:no~~~~n claima~r~ts and
the amount of their claims and state ~~~hether each claim is admitted.
v~,r,r~: ~,r~~.;a~~~~~.,~.~ ~f~r~~"~j~ clcdr~r~,nr _~„f,~~~~r~t ~~/~~~r~,;~r~ c~~~r;~,~ r,~ ;~r ~ ~r~„f~r
.;drnitlec~"' I_~e l'ccd In
Co-nmon~~~ealth of Pennsvl~-ania
20.836.19
/ Yes r
~] ~ es
Department of Public Welfare
ONo
[]/ No
P.O. Bo1 8486
F~,arrisburg, PA 17105-8486
F[(`R Manorcare 388
81 ~/ Yes ~ Yes
. ^No /^ N~_>
t ; ~ -(1 Market Street
Camp Hill, PA 17U 1 I-4817
^Yes
~ c.,s
'
N o ~] N ~_~
Yes ^ Yes
ONo 0 No
If the estate is insole-~ent, attach a schedule setting forth the order of preference under
20 Pa. ('. S. ~ 3392 and the proposed pa~-ments.
11. Was farnil~~ elemption claimed'? ......... .......... ........... ~~'es~No
Was l ~amil~~ elemption allo~~ ed? ......... ...................... ^~`es ~~No
F'arnil~~ exemption claimants name ar~d relationship:
.;,,;
1 ~~~/ul ic~~zs,'1 i/~:
Form C)l_'-JI re, ; ~. ?3.06 Pa~,E' 6 Of I O
Estate of HO'VVARD E. SMITH
Deceased
12. The annount of Penns~~l~-ania Transfer Inheritance Tai and additional Penns~~l~,a~:r~ia Estate
Tai paid, the date(s) of payment(s), and the interest(s) upon ~~~hich paid. are as follo~~~-s:
~~<<a I'urnx;fat Ir~ic~rest
~nso(~°ent Estate -
?~~ ~~, tal due
1 ~. On the date of death. ~~~as the decedent a fiducian~
(personal representati~~e, trustee, guardian. agent Under po~~er
of attorney) or surety on the bond of a tiducian~'? .......... ........ O ~~~es ~~ No
if ~ es, provide the name of the estate, indicate ~~~hether an account has been Filed and
confirmed absolutel~~ and all a~~~rards performed. or-. in the alternative, ho~~~~ the
decedents estate «~ill be discharged for the decedents ~duciar~- administration. of the
e~~,t~-.te.
I4. A. Describe in detail any questions requiring adjudication and state the position ol~the
Petitioner(s) as to each question:
N!_~~
B. ~-~I~~s notice of the question requiring adjudication been gi~-en
to the parties identified in Paragraph ~~ abo~~e'? .................. Yes [~ No
15. If Petitioner(s) has/have knowledge that a share has been assigned, renounced. disclairr.-ed
or ait.ached_ provide a copy of the assignmeni_ renunciation. disclaimer or attachment.
together ~ti-ith any rele~~ant supporting documentation.
~~ / ,~
I~'ornr l)<'-U1 ~~c+~ ,'~, '_.06 Page ,7 Of Ic)
Estate of HUV~ARD E. SMITH ~_ _. Deceased
16. Had the decedent been adjudicated an incapacitated person? .......... ~ ~'e~s ~ No
If ~.~es. attach a cope of the Order if a~~ailable, other~~~~ise state the Court_ tex-rn. num~~~ber,
date. and name of Hearing Judge.
17. A. List or attach a separate list of additional receipts and disbursements since the cl'~.osung
dat e of the Account.
PJ ; A
B. Hai notice of the additional receipts and disbursements been
~,~~ en to the parties identified in Paragraph 9 above'? ............. ^~res ~~ No
18. If a ~~ es en e is requested, state amount and purpose.
165.40
'~'°'~~~"'~"~~ Filing fee for Final Accounting. Inventon~ and mailang costs.
if ~: reserve is requested for counsel fees, has notice of ~lhe
amount of fees to be paid from the reserve been given to the
parties in interest'? ............................ ........... ^~' E'~; ^ No
1f so. attach a cope of the notice.
19. Is the (`ourt being asked to direct
the filing ol'a Schedule of Distribution'? .......................... ^Yes ~~~No
> > ........ ^Y~ E"~ ~~ w o
As to ~~~.:al estate only` . .............................. .
F~~n~a t~C`-(11 rer. ; l1 ; ~.tlb ~~ilge ~ Of I ~~
Estate of t-IOWARD E . SMITH __., C)ec~eased
Wherefore. ~~our Petitioner(s) ask(s) that distribution be awarded to the parties entitled
and su~gest(s- that the distributi~-e shares of income ~1d principal (residuan~ shares bein;~ stated
in proportions. not amounts) are as follo~~~s:
A. In~,ome:
;~'r~~~; ~rzreclDistribrttee(sl . tr~ir»tnt:('rn~,ortiorz
Insolvent Estate __ .-._._____-_-
B. Principal:
"r~,~ ~z~~ec,ll~ish•iba[Ieelsl
Insolvent Estate
_-1 /)7 U 1lYt L..1 ~TrJ~ ~O Pl1 Ui t
Submitted B~~:
(All pctitl~~yzc>>~s ttia~st slgf;~.
~1c~'c~' ~rc~c~~ti~~ncrl lines i f ~nec,~e.5~scrrl%):
I~~ame of Petitioner: Kenneth E. Smith
~,
Name of Petitioner: Grace E. Schneider-
For~~l UC'-01 ~<,~ ';~ ,' ~.U6 P_t~',e '') OI 1 ~)
Estate of HOWARD E . SMITH
Verification of Petitioner
(Verification must be b~- at least one petitioner.)
. Deceased
are
The undersigned herebti- ~-erifies * [chat i,e,~~E, they i~ r,,,~E,_the Executor:
of the abo~~e-named ~~~r~~~,eof~~.~„l:,,r~,~,~,,, Estate of Howard E. Smith and] that the facts set
forth in the foregoing Petition for Adjudication /Statement of Proposed Distribution ~,~hich are
within the personal l:no~~-ledge of the Petitioner are true, and as to facts based on the in.farmation
of others_ the Petitioner, alter diligent inquir<~, believes them to be~ true: and that am~ false
statements herein are made subject to the penalties of 1 ~ Pa. C.S. ~ 4~-04 (relating to l~ns,,~orn
falsiiic~ation t~~ authorities).
~` Corporate petitio~zers rriicst co~~iplete bracketed i~zformatio~z.
~;~;
j l'
~~` C r y -a~
Signature of Petitioner Kenneth FG.~ Sm~Lth
Grace E. Schneider
Certification of Counsel
The undersigned counsel hereby certifies that the foregoing Petition for Adjudica~~ion%
Statement of Proposed Distribution is a true and accurate reproduction of the form Petition
authorized b~~ the Supreme Court, and that no changes to the Corm ha~~e been made be~4~ on~d the
responses herE~in.
/r,,~
~~
Signature of (_ t~r~sel for Petitioner
Form Did-ill rec. I C I ?.Ob P;ag~e ~ ~~ Of 1O
The=;au~ot-News Co.
812 Market St.
t-~arrisburg, PA- 17101
Inquiries - 7'17-255-8213
SNELBAKER, BRENNEMAN & SPARE, P.C.
44 WEST MAIN STREET
P.O. BOX 318
MECHANICSBURG PA 17055
c~he ~latriot News
Now you know
ThiE PATRIOT NEiIVS
THE SUNDAY PATRIOT NEWS
Proof of Publication
Under Act No. 587, Approved May 16, 1' 929
Commonwealth of Pennsylvania, County of Dauphin} ss
Leslie Kramer. being duly sworn according to law, deposes and says:
That she is a Staff Ac~~ountant of The Patriot News Co., a corporation organized and existing under ~~h~e laws of tine
Commonwealth of Pennsylvania, with its principal office and place of business at 812 to 818 Market Streei~, in the City of
Harrisburg, County of Dauphin, State of Pennsylvania, owner and publisher of The Patriot-News and The Sunday Patriot-News
newspapers of general circulation, printed and published at 812 to 818 Market Street, in the City, County and State aforesaid; that
The Patriot-News and The Sunday Patriot-News were established March 4th, 1854, and September 18th, 1949, respectively, and
all have been continuously puk~lished ever since;
That the printed notice or publication which is securely attached hereto is exactly as printed and published in their regular
daily and/or Sunday/ Metro edtions which appeared on the date(s) indicated below. That neither she nor said Company is
interested in the subject matter of said printed notice or advertising, and that all of the allegations of this stal:ernerit as to 1:he time,
place and character of publication are true; and
That she has persona knowledge of the facts aforesaid and is duly authorized and empowered to verify this statE:ment on
behalf of The Patriot-News Co aforesaid by virtue and pursuant to a resolution unanimously passed and adopted severally by the
stockholders and board of directors of the said Company and subsequently duly recorded in the office far the Recording of Deeds
in and for said County of Dauphin in Miscellaneous Book "M", Volume 14, Page 317.
PUBLICATION COFY
EXECUTORS' NOTICE ~~~
Letters Testamentary on the Estate of
HOWARD E. SMITH, deceased, late of
Borough of Camp HIII, Cumberland
County, Pennsylvania, have been
granted to the undersigned.
All persons knowing themselves to
be Indebted to said Estate will make
payment Immediately, and those having
claims w(II present them for settlement
to: -
Grace E. Schneider
64 Ashburg Drive
Mechanicsburg, PA 17050
Kenneth E. Smlih
1624 WtlHams Grove Road;
Dillsburg, PA 17019
Executors
SNELBAKER &BRENNEMAN. P.C.
44 West Malh Street
P.O. Box 318
Mechanicsburg, PA. 17055-0318
Afitorneys
This ad # 0002005512 racy ~~r~ the elites si~«~wn ~'~Yiow:
September CI4, 2005
September 11, 2009
Se~pternber 18, 2009
~/
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'rte ,~^ -',.~
.. ~,
Sworn to an~ subscribed before me this 23 day of September, 2009 A.D.
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PROOF OF PUBLICATION OF NOTICE
IN CUMBERLAND LAW JOURNAL,
(Under Act No. 587, approved May 16, 1929), P. L.1784
COMI\~ON«'E.-~LTI-I OF PENNSYLVANLA
ss.
COUNTY OF CUMBERLAND
Lisa Marie Coyne, Esquire, Editor of the Culnherland Law .lounlal, of the Countty and
State aforesaid, being duly sworn, according to law, deposes and says that the Cumber~L~n~d L.aw
Journal, a legal ~~eriodical published in the Borough of Carlisle in the County and State aforesaid,
~~as established. ' anuary 2, l X52, and designated by the local courts as the off cial legal
periodical for thE~ publication of all legal notices, and l1as, since January 2, 1952, been regula.rl_y
issued weeh.ly in the said County, and that the px-inted notice or publication attached 1~e~-e~to is
exactly the sam<. as was printed in the regular editions and issues of tare said Cui~~berlan~' La~,v
.lo~trna! on the f~c:~[lowing dates,
vrr.:
~Se;~ter~~lber 4, September I 1 ~ September 18, 2009
~ff~iant ~i_irther deposes that he is authorized to verify this statement by the C"E~rnberland
haw Journal, a l~;~al periodical of general circulation, and that he is nest interested in t:1.~~~~ sU~bj~ct
~~~atter of t'1~e aioz-t~said notice or ad~~ertisement, and that all allcgatiol-~s in the foregoir~;
staten~et,ts as to t r1~c, place and character of publication are true.
Smith, Howard E~, deed.
Late of the Borough of Camp Hill.
Executors: Grace E. Schneider, 64
Ashburg Drive, Mechanicsburg,
PA 17050 and Kenneth E. Smith,
1624 Williams ~~'rove Road, Dills-
burg, PA 1701:x.
Attorneys: Snelbaker & Bren-
neman P. C., 44 `:~/est Main Street,
P.O. Box 318, NL°chanicsburg, PA
17055-0318.
_ ;
-- 6 ...:......
Lls Marie ('' ~- ~~`~- --.
oy~~e,~>~d~tor -
~' 'f
~,,
S~VO~ZI~ T~O AND SLTF~S(~RI~EI~ 17efore ~r~~~~ this
18 day of September, ?009
,.
,~ °~
~~` ~' P~
Notary
...,... ., Y. _K.. :..+. .:,-iw~tu F.(fi T:,'3t15S ~+
f 1 rr~`f'~iil
f_1 .. .. , ~ r S!
_.r, , . ; ~ ~; ._ .... ~i
t
~;
~U`^
s
~,
O'C~'"~,~,~G\
RICHARD C. SNELBAKER
KEITH O. BRENNE:~SAN
__ - _'~- r -.._ _ _ _. __
SNELBAKER ~ BRENNEMA.N, P.C.
A PROFESS{ONAL CORPOKATIO N
ATTORNEYS AT LAW
44 WEST MAIN S~rREE"I-
MECHANICSBURG, PENNSYLV,~NIA I~0~~5
717-697-8528
August 27, ?009
P. O. BOX 318
]=AC'SIMILE (717) 697-7681
Certified Mail No:
[7004 1350 0004 125E- a~9 58]
Third Party Liability Section
Departnlznt o~~ Public Welfare
Estate Reco~ cr~~~ Program
P.O. I3ox ti-l ~(
I-Iarrisburg, F'_`~. 17105-848E
Re: l:statc of IIoward 1. Smith
:social Securit~~ No. 183-12-3001
~~ate of Death: August 7, 2009
x~ate~ of Birth: September 5, 1923
Dear Sir or i~%l,a~lanl:
~hhis 1~~tter will serve to request a statement in writing of any claim that the t'el~ansylvaa~ia
Department ~~~. ~'ublic Welfare Inay have against the Estate of the above-mentioned Decedent.
I ~'~rrit~~ t~~is letter to you in my capacity as ~.ttorney For Grace E. Schneider ,arid Kenneth
~;. Smith, dul< a~~pointed Executors of the Estate of Howard E. ~>mith, Deceased.
I thanl: ,~,u for vou~~ attention to this request.
Yours truly,
~Ziehard C~'. Snelbaker
KCS:shs
ec: Grace L:. Schneider
K enz~ etli ~ ~' . Smith
SNELBAKER ~3 BR_F:NNEMAN, P.C.
Estate of ~-Toward E. Smith, Deceased
March 25, :?011
Page 2
2. _~aid Account will be presented tc a judge of -she
Orphans' C'>urt Division of the Cumberland County Court :_= Common
Pleas at i~:~le Cumberland County Court House, 1 Court House ~>quare,
Carlit;le, ~'A 17013, on April 26, 2011 at 9:30 0' c1-ock A.T~^. ,
prevailing ~ime, at which time said Account will be con-~__rmed and
distribut_~:~n ordered unless written objections are fi1e:~ prior
thereto.
?. "ou have the right to file written objections to said
Account pz_-_-or to the confirmation as scheduled above.
Very truly yours,
Richard C. Snelbaker
RCS. sks
Enclos~~zre:~
2{~ Pa. C. S. ~. Sec, ~~92.
y5 ~~~~. ~~ass~fx~a~~~~ and ~~~~~ ~~ ~~,~~~~~~t
If the ahhlica~le a:~sets of the estate are insufficielZt to ~iay all r~l°o~er
.~har~es and claims in full, tl7e l:)ersorlal z ear ~sentati~%e, subject to al~y In efer-
~l~ce liven by Ia~d to claims due the United States, shat; hair thel~-~ in the
ollo~~l7g ordel°, withoutl~riorii~yr as 1Jetween claims of the sa,}~rle class:
(1:> The casts of administratiol~.
(~',} Tl7 ~~ famih~ e~:en~lption.
(Jj The costs of the decetltl~t's funeral al~d i`+uz7al, and the cE~sts. of
117~~U1t°}Yl''S fUl"17'~11G.d tt) 11111"1 «~}tlill7 S1X IT1QI)'il"lC ()f~ ?itS i~~>,~;t11, rsf 1T1('Cl}i'. al OY'
1'li:i'S1Tif~'" ~~`~i ;`IGLU l~<`I°101'177et1 ~~t~}' 171.t7i V'Fti.?1 ill at i,ll'~ _'., 4f ~~~,"i!+al St',2'~'}C'F:'S
I',iC°l?2 d11~1,fT IIlali~;.~:'1~Ct11!_'~ f)ro`vl(.~"t~. hll.:7 1~~`l;~ 1a11 i'1=1f. flit"IE',, 1~~ ~.}'IT`<'1C't'~S j?.t0~'}i1~',ti
i71C:F: i' %11~' 17"t~lt_c.il ' 4' ~ _1,ilE.? r.`..' C 4r ,. s}Tl j)1'0~ 1!~f.'~ Z,',']i,ila? t"i:Iy, t.1~71'. i~ll:~ ~.`
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~~t°i~I_~`S lr ~C?)"}:;:'! t_1T 1..111 Ik.; ~'.1' C~~( Y11` _,~i1;:f~, .` ;7 ',-d7i-1"~i~7 {E7C~~ 1;}1a):?.
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'~air,~:1~%~~ ~11 .ill r~ ~~~li~tll77 C)1 ~. ~~~"~'-~.i. ~. 1,11. :~..?.l; ~~"i i;; l.)()i.i ._~.::.i .~i1. ~1~_tl l~l~l tit liy 1.~1 tll'^'
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'~ CLAIMS AND ~.]:~BILITIEB OF ESTATES ~ ~~~.~Q`7
.:
Pri,'rta ,~ _~x~tliorify
~ ~ 20 Pa. (~.~. ~~~; :>~;~1, 33°~, 3532(k~}(3}
~ A.,~.P. Li'"f,~,~rr~,
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,~ ~ ~~1.L.~. Inde<;, I-:~ecedents' Estates; IJx.ecutoz•s and Adzni.nistrators;
Judgment v~~:_:ens; Judgznent;s, Orders, and Decrees; Liens az3;~.
~.
4 Encuznbranc.~~s; Preferences and Priorities; Tai; Liens
~~,~est's ~.~~.~. ~~?~est, Executoz°s and Adzizinistrators ~2C~2 2~~9 to
261.513(Lt~~ ;."~13(11~)
Le~6~rll~rc~ lc~~~ea'ias
Az~n. ~iz.~~. `?c~, ~~escent and Distribution ~ 141; Executors and
p' ,~d_zz~uai~traf-n s ~~ 6'~9 to G7Ei
-~ C.J.S., ~'~~>ecut~ ~~ ., az-~cI ~~ciministrators ~§ 5(~3 to 532
~~'CSt. ~~P~ i ~ ~. ~~~r, l;, E'~:>.`. ~'tlt;~ll'~ c`iT~d ti~~tTlli:il ,LI..;tU!., 4:`^„_, "~~
25e :~:~~
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+; ~`~_'•~L t..l.l:'" _ ~ eiEiTZL.~,~..iC~~l,~~~..~ T~I~loi loo ~Ll~ :%. ~~;.,.i~ (~`c~.Lx~,
1 ' ~ ~' v
(.~) c,i~~z~1,: ~ : 1„ :~o:~~iz~-zf}z~~~~eaiti~_ az7.d f~l-ze P~,iitsc~~I ~~:~~-~~i-
v'I;'ss.?3T.~1~ `-iJ ,.~7E' ~~-0I21!~C3I`i~~"E'~Ii~1?~; ~IlC~
2~~9
~~' ~ ~ e:~~7 ~~razvn<~xv PIJ~r;s~~~~~.~:~.rr:~<~ PRAGTC~ 2D
t7) all other clai.llzs.'
~~'he statutory order of prior ity applies o rl~ y in cleterminiilg
the respective ri,ghf;s of ~za)secured creditors :~znong thezll-
sElves, and does slot a~pl,yT to those v~-ho, du.rir)g the decedent's
lil'etix~.e, have t~htGtin~~d 64.~cu:c•ity i'or their cl,~.i:rrzs ~~~y mortgage
or by lien of jizdgznez~t.2 Sz3.ch scoured crecii;(»~_'s continue to
i'lave first priority ~~~iti7. resf:~ect to the e:~lct~z~~ber~=.;d pra}~erty
of she s-lecedei~t.3
'~s~e f~urf~ose ~~i' tl-~e rule fi:Ying the order cal' p~ric~rity among
uilsocux'ed cz•eLtit.~rs «r~d those ~vho lz3ve ia~~.;uz-~•ecl charges in
c;,~l~lectio~l ~vitll ~~)1 F~~;tal;e ;,~ t.o i`avr~i' c:ertai~a ~ ~as,_,es of credi-
tO)°s; t;) thl~, P,,I1ic', tip" 1~:±~,~J 1]1L;itit ~e Strictly ~(?37.~7L:L'"~lled, and iS
SL1.~1~eCv %;) t11(', t.;s~,i~.'t'<;:1 :i'vlle Oi t~C)11_s~;T''aCtl(iIl '~,.1~3~, ~il:i"tl(,'~:i C~~.ill21-
1.[]~ %be +:~2i)E'~1t ~~'~~ ~a~a;~S ~r~~r1Si~?,~1C3n :l"I~tl;;t ~)C'i.;_lg tilE'.:111SE'~veS
.i
vv 1f;111T1 xi,s ~"',tOt'l,_;1C?tl~.
Pz•tr~pef't~~T tivlicll i` ~ ~tiaj ~t t~:) a valid ot~tio~l ::~~~•eenle~lt made
~}' t.11e dece d`.x~t ~t-~l~ if= i~ d iiz~;", aniJ tivhich is :~; ~ ~.l_Cj ect to a dc~ree
o[ s_s~~citic I~~;z•TC9rz1?az~(~e a~,ai~~st Leis or I7e~° est~~.t~~, takes i~rior-
ity< over -the ele~•-five ~,:~lare of the decedent's ~up:..4,i~,a:~~g spouses
`~w~lc~.r~ ~;~ t~estaior i~l 1ti_s ;~i:~i gi~~es s¢~eci~iecl ~.}]°~re_rtV or a s~~ar•e
t1i lliS e.~tate :;.11 el_U.4.;t ter sz~~36taI2tla~ c~il:ltll_ia.z:~lct' tivltll t11E'.
terAz~s ~~f Al_i~ c1t~li~a.tit;t~ t_i~~dE=x' =zz_~ i~-zter E-ivci4= l~z't;f)~~~rt:y settle-
~::~~~nt ;_)rc)n~enll~j~t;~11 a~7`I'c',ti'i~l~'llt ~n~~de T~~~th 31i:~ ~~~~-•~?:~~~, tl~~e wide
li a C3":'.Ca_1~.t)I' i)Z iti~ y3~;1:;~~~;t""' =111 12t)t ~l lE',~dt-t=°'~ Llii~(Z' t~"1~ `svl~~,
a~ld conseci~zer~_tl~~, ti":~c~ ~~i3~~;'s chill 3s st~f,e~1-:~E~,~~ to the cl~~_izns
i)~ t)tiler ?egat!'e.t'~ cEldd~ rE,`.5'JSt,e:-i.°
~yJlll~~e a sL~~et~; ~~~~.~-~ i17f~j~_`~y to tale gc~vr~~-~,3~-~1xe~~t on ~~eI1~If
t)~ hls Ut' ~1~'1' t)E'I.i~'.I~)~,iJ ld.)~' l: c: ~E.'C ~:t.ssE'sSed ~,`_ d~.~e, ti1E', s11~.Cftti'
f5 k'.i~_titjfd i;E) ~~':' ;.: U~)i'(?r~ttt'd tC1 thf? rlg~l~S Of ti`if-', gt)verT11i1°Tlt,
1~"l~'lllCllil~; ~=!1"i_~. ~)i:'lE~l .i,'`,` ;'IEi:°) i;Elt,` ''Gv(',I'11I11E.'l;i; t'1_~~:ty Rla~'C'.'
~ __
;??s to t.hc~ f~i•ef~:r•f~rict fox,
darns due the L,"nitc;d 5tate~, see
§§ 157215, .15`i':2"L~.
For further discussion of ;-~ri-
orits cF claims, see 10 Suz~l. Pa. ~"ur.
2d, Probate, Estates, and Trusts
§§ 12::1 i;o 12:52.
zS 1.57:203.
a~ 1~ x:208.
aIn :re Cxilbert's Estate, 5 ~'a.
290
`U~
l,Crphans' Ct. =14~~6 i.
5
Ian re Irc,«i~.'s hst,at~, ~k4C~ Pa.
<~Ol, x'89 A.2d '~ ".• x;19 72}.
As to sp;;t~ific performance of
suc}.i agreexnenc:>, see 20 Pa. C.S•
3390, discussed irc § 164:33.
stn re Es Late of Eilument.hal,
2002 PA Super 382, 812 A.2d 1279
(2002).
'In re Sh~a.fl~er's Estate, 281
Pa. 138, J.2G A. '0~~ (1.924).
_~_;
~~ ' ~~