Loading...
HomeMy WebLinkAbout04-15-11IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA. ORPHANS' COURT DIVISION FILE NO: 21-10-0775 FIRST AND FINAL ACCOUNT OF Ronald J. Chipriano, Administrator C.T.A. For ESTATE OF MARY JANE CHIPRIANO Social Security #: 211-22-7191 Tax ID #: 30-6253325 Date of Death: January 17, 2010 Date of Incapacity, if any: None Date of Administrator Appointment: August 16, 2010 Date of First Complete Advertisement: August 26, 2010 Accounting for the period: January 17, 2010 March 25, 2011 Purpose of Account: Ronald J. Chipriano, Administrator C.T.A. offers this Account to acquaint interested parties with the transactions that have occurred during his Administration. It is important that the Account be carefully examined. Requests for additional information, questions or objections can be discussed with: Keith O. Brenneman Snelbaker & Brenneman, P.C. 44 West Main Street Mechanicsburg, ~PA 17055 Phone #: 717-697-8528 Supreme Court I.D. No: 47077 ~~ ~_ Zn ~~~m -~-" i..~~J~^~ ....s ~ ~-~' („J (~~i ~~ Page 1 ,.:: ~~ :~"~' C.J ~ rbry ~' C. ~> ~:,-,. yJ ~L-~ ,, . ~-; r-, {'~ . _ - ~~ ~ ._.~ ~..n ~,~ t SUMMARY OF ACCOUNT PRINCIPAL Receipts PAGE 3 Less Disbursements/Claims paid or to be paid upon confirmation of account: $49, 719.18 $49,719.18 Class (1) Claims: 3 $5,963.44 Class (2) Claims 3 $0.00 Class (3) Claims 3 $18.85 Class (4) Claims 3 $0.00 Class (5) Claims 3 $0.00 Class (6) Claims 4 $43,737.35 Class (7) Claims 4 $0.00 $49,719.64 Balance before Distributions -$0.46 Distributions to Beneficiaries 4 $0.00 Principal Balance on Hand -$0.46 For Information: Investments Made 4 Changes in Holdings 4 INCOME Receipts 4 $0.46 Less Disbursements 4 $0.00 Balance before Distributions $0.46 Distributions to Beneficiaries 4 $0.00 Income Balance on Hand $0.46 COMBINED BALANCE ON HAND $0.00 Listing of Unpaid Creditors 5 Listing of Persons Interested in Distribution 5 Estate Affidavit Page g Page 2 PRINCIPAL RECEIPTS Assets Listed on Inventory per copy attached: $49,719.18 (Valued as of Date of Death) ADJUSTMENTS TO INVENTORY 0.00 SUBSEQUENT RECEIPTS 0.00 TOTAL PRINCIPAL RECEIPTS $49,719.18 DISBURSEMENTS OF PRINCIPAL CLASS (1) CLAIMS -COSTS OF ADMINISTRATION 1 /14/2010 Check written by the Decedent prior to death from PNC Bank $ 324.00 account for life insurance premium 11/24/2010 Snelbaker & Brenneman, P.C., reimbursement for following costs: 489.44 a. Register of Wills, probate fees 124.50 b. Register of Wills, renunciation fees 5.00 c. Cumberland Law Journal, advertise 75.00 Administrator's Notice d. The Sentinel, advertise Administrator's Notice 219.40 e. Register of Wills, filing fee for Inventory and 30.00 Inheritance Tax Return f. Register of Wills, additional probate fee 30.00 g. Certified mailing costs 5.54 11/24/2010 Snelbaker & Brenneman, P.C., partial payment on attorney services 2,014.00 The following items are to be paid upon confirmation of the accounting: **** Snelbaker & Brenneman, P.C., balance due on attorney fees 986.00 **** Ronald J. Chipriano, Administrator Commission 2,000.00 **** Reserve for filing fees for Final Accounting and mailing costs 150.00 TOTAL CLASS (1) CLAIMS TO BE PAID: $ 5,963.44 CLASS (2) CLAIMS -FAMILY EXEMPTION NONE $0.00 CLASS (3) CLAIMS -COST OF FUNERAL AND BURIAL, AND THE COSTS OF MEDICINES FURNISHED WITHIN SIX MONTHS OF DEATH 5/21/2010 Millennium Pharmacy, costs of medicine $ 18.85 TOTAL CLASS (3) CLAIMS TO BE PAID: $ 18.85 CLASS l4) CLAIMS -COSTS OF GRAVE MARKER NONE $0.00 CLASS (5) CLAIMS -RENTS FOR OCCUPANCY OF THE DECEDENT'S RESIDENCE FOR SIX MONTHS IMMEDIATELY PRIOR TO DEATH NONE $0.00 Page 3 CLASS (6) CLAIMS -CLAIMS BY THE COMMONWEALTH AND THE POLITICAL SUBDIVISIONS OF THE COMMONWEALTH The following items are to be paid upon confirmation of the accounting: **** Partial payment to Commonwealth of Pennsylvania, Department $ 43,737.35 of Public Welfare on Class 6 Claim for restitution for medical assistance provided to the Decedent TOTAL CLASS (6) CLAIMS TO BE PAID: $ 43,737.35 CLASS (7J CLAIMS -ALL OTHER CLAIMS NONE $0.00 DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES NONE $0.00 PRINCIPAL BALANCE ON HAND FIDUCIARY VALUE AT ACQUISITION 3/25/2011 VALUE Cash $ 46,873.35 $ 49,719.18 **** Less expenses to be paid subsequent to $ (46,873.35) confirmation of First and Final Account as as listed on page 3 & 4 of accounting TOTAL PRINCIPAL BALANCE ON HAND $ 0.00 $ 49,719.18 INFORMATION SCHEDULES PRINCIPAL INVESTMENTS MADE NONE $0.00 CHANGES IN PRINCIPAL HOLDINGS NONE $0.00 RECEIPTS OF INCOME 3/25/2011 PNC Bank, interest on account #5070021088 $0.46 DISBURSEMENTS OF INCOME NONE $0.00 DISBURSEMENTS OF INCOME TO BENEFICIARIES NONE $0.00 Page 4 UNPAID CREDITORS: Commonwealth of Pennsylvania $ 135,247.52 Department of Public Welfare Bureau of Program Integrity Division of Third Party Liability Estate Recovery Program Attention: Elvetta E. Knox P.O. Box 8486 Harrisburg, PA 17105-8486 Balance of Class 6 Claim for medical assistance in the amount of $178,984.87 for medical assistant provided to the Decedent ** PERSONS INTERESTED IN DISTRIBUTION OF ESTATE: 1. Nancy M. Carlson $0.00 274 East 24th Street Idaho Falls, ID 83404 2. Ronald J. Chipriano $0.00 40 Royal Palm Drive Mechanicsburg, PA 17050 3. Robert G. Chipriano $0.00 408 Garman Avenue Galena, MD 21635 Page 5 COMMONWEALTH OF PENNSYLVANIA ) SS. COUNTY OF CUMBERLAND ) Ronald J. Chipriano, being duly sworn according to law deposes and says: that he is the Administrator C.T.A. of the Estate of Mary Jane Chipriano, Deceased; that he is the Accountant herein; that the foregoing is a true and complete accounting of his administration of said Estate; that the attached list or or schedule [*] contains the names, addresses and amounts due unpaid creditors who have given proper notice of their claims; that the attached list or schedule [**] contains the names and addresses of all persons interested in the distribution of said Estate; and that the facts set forth herein are true and correct to the best of his knowledge, information and belief ~~~~ ~ ~ Ronald J. ipriano, dministrator C.T.A. Sworn to and subscribed before me this ~~~~day of ~Q,,~C 2011 Notarial Seal Susan L Mme. Noiary ~~ Mecharicsbur9 Bono. C ~ ~`Cou1 Y AAy Cornrnission E~riras member. P+~+~ A~ Notes Page 6 DECEDENT' S ESTATE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF MARY JANE CHIPRIANO No. 21-10-0775 DECEASED PETITION FOR ADJUDICATION / STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. Rule 6.9 -~.,~ ,~. ~ _. ~y ~,• ~ ~~ {.~ ~ rY ~~ . C~1~ -~~ ~.. ; 1 ..._. ~. 1 ~ • ~ -~:u ~. ~ cn Cj - c- r, 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: Keith O. Brenneman Supreme Court LD. No.: 47077 Name of Law Firm: Snelbaker & Brenneman P. C. Address: 44 West Main Street, Mechanicsburg, PA 17055 Telephone: 717-697-8528 Fax: 717-697-7681 Form oc-o1 rev. 10.13.06 Page 1 of 10 Estate of MARY JANE CHIPRIANO 1. Name(s) and address(es) of Petitioner(s): Name: Ronald J. Chipriano Address: 40 Royal Palm Drive Mechanicsburg, PA 17050 Deceased Identify any executors or administrators who have not joined in the Petition for Adjudication and Statement of Proposed Distribution and state reason: None Is this the first accounting by this fiduciary`? ..................... Yes No If not, identify prior accountings, the accounting periods covered, and the date of adjudication of the prior accounting. 2. Decedent died on January 17, 2010 Letters Testamentary or Letters of Administration were granted to Petitioner(s) on August 16.2010 Date of Will (if applicable: October 8, 1998 Date(s) of Codicil(s) (if applicable): N/A Date of probate (if different from date Letters granted): same as ahnve Was a bond required? 'es No If yes, state amount: Are proofs of advertising of the grant of Letters attached? ......... ~ Yes No Dates of advertising of the grant of Letters: The ~ent;nPl _ A„~„~t ~~ Cantamhar 7 .Qi September 9, 2010 -Cumberland Law Journal September 3, 10, 17, 2010 Form OC-01 rev. 10.13.06 Page 2 of 10 Estate of MARY JANE CHIPRIANO Deceased 3. Was decedent survived by a spouse? ............................. Yes No If yes, name of the surviving spouse: 4. Has the surviving spouse filed to take an elective share? ............. Yes No (See Section 2201 et sue. of the Probate, Estates and Fiduciaries Code) If yes, date of election: 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): N/A 6. Did decedent marry after execution of Will or Codicil(s)? ........... ~ Yes ~ No Were any children born to decedent after execution of Will or Codicil(s)? ........................................... Yes No If yes, give names and dates of birth: Name: Late 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? .............................. Yes ~ No Form OC-Ol rev. 10.13.06 Page 3 of 10 Estate of MARY JANE CHIPRIANO 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. 0. 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 andAddress of Each Party in Interest ~ Relationship and Comments, Nancy M. Carlson Daughter 274 East 24th Street Idaho Falls, ID 83404 Interest 1/3 of residue Ronald J. Chipriano Son 1/3 of residue 40 Royal Palm Drive Mechanicsburg, PA 17050 Form OC-01 rev. 10.13.06 Page 4 of 10 Estate of MARY JANE CHIPRIANO Name and Address of EachPariy in Interest ~ Relationship and Comments, Robert G. Chipriano Son 408 Garman Avenue Galena, MD 21635 Deceased Interest 1/3 of residue 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 Form OC-O1 rev. 10.13.06 Page 5 of 10 Estate of MARY JANE CHIPRIANO Deceased 10. Other than the claim for the family exemption, list the names of all known claimants and the amount of their claims and state whether each claim is admitted. Name andAddress of Each Claimant Amount ofClairn Claim Will Claim Admittech Be Paid In Full? Commonwealth of Pennsylvania 178,984.87 Yes Yes Department of Public Welfare ~No No Bureau of Program Integrity Division of Third Party Liability Estate Recovery Program Yes ~ Yes Attention: Elvetta E. Knox No No P.O.. Box 8486 Harrisburg, PA 17105-8486 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. 11. Was family exemption claimed? ..... Yes No .......................... Was family exemption allowed? ................................ Yes No Family exemption claimant's name and relationship; Name: Relationship: Form OC-01 rev. 10.13.06 Page 6 of 10 Estate of MARY JANE CHIPRIANO Deceased 12. The amount of Pennsylvania Transfer Inheritance Tax and additional Pennsylvania Estate Tax paid, the date(s) of payment(s), and the interest(s) upon which paid, are as follows: Date Payment Interest Insolvent Estate - No Tax due 13. On the date of death, was the decedent a fiduciary (personal representative, trustee, guardian, agent under power of attorney) or surety on the bond of a fiduciary? ................... Yes No If yes, provide the name of the estate, indicate whether an account has been filed and confirmed absolutely and all awards performed, or, in the alternative, how the decedent's estate will be discharged for the decedent's fiduciary administration of the estate. 14. A. Describe in detail any questions requiring adjudication and state the position of the Petitioner(s) as to each question: N/A B. Has notice of the question requiring adjudication been given to the parties identified in Paragraph 9 above? .................. 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 7 of 10 Estate of MARY JANE CHIPRIANO Deceased 16. Had the decedent been adjudicated an incapacitated person? .......... ~ Yes 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. Amount: 150.00 Purpose: Filing fee for Final Accounting and mailing 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? ...................... Yes No As to real estate only? ........................................ Yes No Form OC-Ol rev. 10.13.06 Page 8 of 10 Estate of MARY JANE CHIPRIANO 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: Proposed Distributee(s) B. Principal: Proposed Distributee(s) Amount/Proportion Amount/Proportion Submitted By: (All petitioners must sign. Add additional lines if necessary,): Name of Pet' ' oner: Ro d J. Chipriano Name of Petitioner: Form OG01 rev. 10.13.06 Page 9 of 10 Estate of MARY JANE CHIPRIANO Verification of Petitioner (Verification must be by at least one petitioner.) Deceased The undersigned hereby verifies * [that heishe he is rime Administrator C.T.A. of the above-named name of corporation Estate of Marv Jane Chipriano 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 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). Signature o ' 'oner '~ Corporate petitioners must complete bracketed information. 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 Form OC-Ol rev. 10.13.06 Page 10 of 10 PROOF OF PUBLICATION State of Pennsylvania, County of Cumberland Tames Kleinklaus, Director of Sales and Marketing, 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): August 26, September 2 and September 9, 2010 COPY OF NOTICE OF PUBLICATION ADMINISTRATOR'S NOTICE" letters of Administratioh C.T.A. on the Estate of MARY JANE CHIPRIANO, ..late of the Borough of Carlisle, Cumberland County, Pennsylvania, have been grartted to'the'undersigned. All persons. knowing themselves to be indebted to said Estate will make payment immediately, and those having claims willpresent them for settlement to Ronald J. Chipriano, Administrator 40 Royal Palm Drive Mechanicsburg; PA 17050 Keith O. Brenneman, Esquire Snelbaker S~ Brenneman, P:C. 44 WestMain Street P. O. Box 318 Mechanicsburg, PA 17055 Attorneys for Administrator 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. ,, .~' J ~.! Sworn to and sub ribed before me this Notary Public My commission expires: NOTARIAL SEAL BAMBI ANN HEGKENDORN Notary Public CARLISLE BOROUGH, CUMBERLAND CNTY My Commission Expires Jan 27, 2014 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, V1Z: September 3, September 10, and September 17, 2010 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. ~. ~. ry~~ .. i a Marie Coyne, E for ,~ SWORN TO AND SUBSCRIBED before me this 17 of September, 2010 i/ Notary / Chipriano, Mary Jane, deed. Late of the Borough of Carlisle. Administrator C.T.A.: Ronald J. Chipriano, 40 Royal Palm Drive, Mechanicsburg, PA 17050. Attorneys: Keith O. Brenneman, Esquire, Snelbaker & Brennaman, P.C., 44 W. Main Street, P.O. Box 318, Mechanicsburg, PA 17055. NOTARIAL SEA! DEBORAH A COLltNS Notary Public CARLISLE BOROUGH, CUMBERLAND COUNTY My Commission Expires Apr 28, 2014 RICHARD C. SNELBAKER KEITH O. BRENNEMAN SNELBAKER ~ BRENNEMAN, P.C. A PROFESSIONAL CORPORATION ATTORNEYS AT LAW 44 WEST MAIN STREET MECHANICSBURG, PENNSYLVANIA I7055 717-697-8528 August 19, 2010 Department of Public Welfare Division of Third Party Liability Estate Recovery Program P. O. Box 8486 Harrisburg, PA 17105-8486 Re: Estate of Mary Jane Chipriano Social Security No. 211-22-7191 Date of Death: January 17, 2010 Date of Birth: Apri16, 1924 Dear Sir/Madam: SOOpp P. O. BOX 318 FACSIMILE (717) 697-7681 Please note this firm's of Ronald J. Chipriano, Administrator C.T.A. of the Estate of Mary Jane Chipriano, deceased. This letter will serve to request a statement from your office in writing with respect to any claim that the Pennsylvania Department of Public Welfare may have against the Estate of Mary Jane Chipriano. . I thank you for your attention to this request. If you should have any questions, please feel free to contact me. Your S tl'Uly, Keith O. Brenneman KOB/sm CC: Ronald J. Chipriano, Administrator By certified mail, return receipt requested, parcel No. 7004 1350 0004 1256 4736 2Q Pa. C. S, ~. Sec.. 3392. ~ ~3~2. ~~a~~~f~cati®n and arder o~ 1?aY~nent . If the applicable assets of the estate are insufficient to a charges and claims in full, the personal representative, sub'ec ~~ ~ props] ence given by Iaui to cI~,ims due the United States, shall pay the 1 nrefer- fohov'itlg order, without: priority as between claims of the saws cI ~~ in the (z) The costs of adrriinistration. mss' (2) The family exprription. ' (3) The costs of the decedent's funeral and biuzal, and . the costs. of medicines furnished to hind v~~ithin six months of his death, of 111 ' nuz°sing sez~jices psz°formed for him vrithin that time, of h.os 7itate~o~ or izlcluding zlaail~ltc,rance provide uzidez' the i-riedical ~ I d him within ~I1at time, of sez°vices ;,]ro ided r.sBiStz1I]('~' t3P'O~r;."7,111 )S'oV1C~E~ ~ez~Tice{1s l~~e:t°fvrmed .for him b- a.z1 1 d wit;llin t;hat tune and of (~) ~J. ~~P ~ s' Y of his ez~~l~Ir~ye~s ~vif;hin ti~.• , cc~ ~t of a. gravemaz l~c~r. at tizr~e. (~) ~,ents .fc,r the ~iccupa.ney of tl]e deems f~~; i]r~az%diately l~.riar to hi, death.. ~elen~ r~:~si.dence for ~JIA rr.]on.tll,~ (::i.I} C,Iaizx~s by tlln Commonwea.l.th s,aui the tx3litica,l subtiivisior~ Canl.nota ;T~e«itli. ~~ of tl~A (~) -~'dl otIl~ar claim,. 1`'7`x, ~l''izne ~Cl P..I `'~> p. ~ ~. ~(~~, 1!vTo. I~~, § 2, efif ~~t.~,y 1, X972. ~rxiezlded :'JUG, lH e17. L. ~~, I~To. I7, § 1, imd. Ef7PCtiV~. CLAIMS AND LIABILITIES of ESTATl;s § ~~"l:`Z07 ~~~" Prinzd, ,~,_~ ~: '~ Aut~liority :;~ 20 Pa. C.S. S§ ~ 381, 3392, 3532(b)(3} A.L.R. Library A.L.R. Index, Decedents' Estates; Executors and Administrators• Judgment Liens; .Judgments, Orders, and Decrees; Liens and Encumbrances; Preferences and Priorities; Tax Liens 3 ~. ~. West s A.L.R. Digest, Executors and Administrators X202 259 to 261, 5X3(10). 513(11) • Legal. E~zcyclopedias Am. Jur. 2d, Descent and Distribution § 141; Executors and Administrators §§ G49 tv G76 C.J.S., Executors anal. Admizistrators §§ 50,3 to 532 Research efe~°ene~s West's K.ey 1`Jzul~be~° Digesf,, Executors aid Administrators ~219.G, 259 to 261. • If the appli~:able assets c?f' the decedent's estate a•e iz-zsuf= ficien.t to i~ay alI proper charges ar~_d claims in f~.ll the personal representative, sub,~ect to any preference gi;~en by law to claiz~n5 dz.~.e the ~Jnited Mates, must pay the:in i.,l the following oz~der, v,Tithout priority as between claiz~:is o.f tlbe same class; {~.) tl~e costs of adznin_istz•ation; {2) the family exez~1pti.on; (3) tl~e ec~sts of the decedcz~.t's funeral and burial, and the costa, of rz~zedicil~.es fi~rnishecl to the decedent within si~a mor~tl~zs of ;pis oz• 1-~er deai;h, of 121edical or nursing services I~erfor~~~ecE for tl~e decedent within tha. f; ti~.~ze, ~f 11~?s~zt~l s~_"~•.T1ce:S zz`2~;~.LZC~z12`, IIlaII1t~]Z~n~~ ~, - ~' n 1-~ provi.d~d t.li~e ~~:?~~'.C~~.~?I'xL ~i%Itl~..ll~ thclt tl.nle Of SerV:E~'es 1.~roVZCleci L~I~_de~" t;.le ~ ~-?~~'t-f7.c~~. a4isl.~r'ti;~.z7.C;E? ~r~?~'}'al7:i pro=d~.rl~~~l. ~~tTz t~.1~I1. .t. ei~~ i,.. ~.:t`t ecs c~11 ..~°. `t.1'j ~,j t'"?''+f.:~ti7 ~.,~i','r ~i~rjj~ited ?o.l' C,l,~.e ~d ~', ~~`]~~J.i'.tt ~J/T GZ ~_Y. ~~ f.~'.C' .E s~_.F.u ~~.A.~ f ~_~.. i~~~Q FJ,n ~ 7 td1 G:~.~ 4 T _ {5) rents for tl~e ~~cc°t~.:~az~~~ ~ ' i y of tn,., decedenf~'s reszdei7cc for six z~~.c~z~t.hs zznm"diatel.:y Prior to his or her death; {G) claims I?y tf.1e Coz~~nlon~~vealth and the political subdi- visioz-zs of th.e ~olrunonvvealth; and 2s9 § 1 ~"I20'7 STANDARD Pr•;NNSXLVANIA PRACTICE 2D` (7) all otlier claims.' The statutory order of priority applies only in determining the respective rights of zulsecured creditors among them- selves, and does not apply to those who, during the decedent's lifetime, have obtaizled security for their claims by mortgage yr by lien of judgxnent.2 Such secured creditors contixlue to have first priority with respect 't;o the encumbered property of the decedent'3 '~11e purpose of the rule fixing the order of priority among unsecured creditors and those who have incurred charges in cozlxlection with an e~7ta~f~e is ~to favor certain classes of credi- ~tvrs; to this enc]., the la~N must be strictly construed, and is subject to tl~e g~ezleral rule of constructicll that parties claim- ing l;he ~Jei7E~fit of class l.egislatioll zn.ust bring themselves ~V1t111T1 1tS jJx°OV1S1.411s. Property tivhich is subject to a valid option ag7 eenzent made by the decedent while living, and which is subject to a decree of specific perfarxnallce against 11is or her estate, takes priox•- ity over file elective share of the decedent's surviving spouse.5 ~11en a testator in ~11is will gives specified ,property or a share of 11is estate in exact or substantial compliance with the terms c,f his obligations under an inter vivos property settle- z?:tent or antenziptial agr eenlezlt made with his wife, tl~.e j~rife is a creditor of his estate and 11c-t a legatee under the will, and consequently, tize wife's claiJla. is superior to the claims of otilei legatees v1d d.evisees.8 tiVhere a surety pa~~s money to the governmexlt oil behalf of his or her prizlcipal fvr taxes assessed as due, file surety is entitled to be sub:E°ogated to the rights of the goverz~.rnent, includill~ 2z1y pp°ior.?i;v wh.icl.1 tl~ze governz~.lent znay Dave.' [`~ecti€~n 1:7:20 7 '20 Pa. C.S. § 3392. As to the pz~efc.l-ence for claims due the united States, see §§ 157:215, 157:216. For further discussion of pri- ority of claims, see 10 Sunl. Pa. Jur. 2d, Probate, Estates, and Trusts § § 12:51 to 12:52. . 2§ 157;208. 3§ 15"x:208. 4In re Gilbert's Estate, 5 Pa. L. & C.2d 646, 195G WL G522 (orphans' Ct. 1.956). 5In re Brown's Estate, 44C Pa. 401, 289 A.2d 77 (1972). As to specific performance of such agreements, see 20 Pa. C.S. § 3390, discussed in § 164:33. sIn re Estate of Blumenthal, 2002 PA Super 382, 812 A.2d 1279 (2002). ~In re Sheaft'er's Estate, 281 Pa. 138, 126 A. 205 (1924). 290 INVENTORY REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS File Number 21-10-0775 Personal Representative(s) of the Estate of Ronald J. Chipriano, Administrator C.T.A. deceased, depose(s) and say(s) that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I verify that the statements made in this Inven- ~ tort' are true and correct. I understand that false state- ments herein are made subject to the penalties of 18 PaC.S. § 4904 relating to unsworn falsification to authorities. Attorne ame Keith O. Brenneman y -" ~ ) (Address) ~ West Main Street, Mechanicsburg PA 17055 (Telephone) 717-697-8528 47077 (Supreme Court I.D. No.) DATE OF DEATH LAST RESIDENCE DECEDENT'S SOC. SEC. NO. January 17, 2010 422 Walnut Bottom Road, Carlisle, PA 17013 211-22-7191 FIGURES MUST BE TOTALED Personalty: 1. PNC Bank, N. A. checking account No. 5070021088: $ 2,573.00 2. Inheritance from Estate of John L. Chipriano: $47,146.18 Total Personalty: 49,719.18 4 . _.. 2 _?: .: .7 i.....~:.._: ~ Real Estate: None 4 .. ;;; . -- ~::w~ ~. -^ a7 `~ `~ ~ ..... ' ~-~ , '~ L. `'.J ~.'3 '-r'r (Attach additional sheets as needed) TOTAL: ~ 49,719.18 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative include the value of each item, but such figures should not be extended into the total of the Inventory. (See 20 Pa. C.S § 3301(b)) Form RW-09 rev. 10.13.06 SNELBAKER ~ BRENNEMAN, P.C. A PROFESSIONAL CORPORATION ATTORNEYS AT LAW RICHARD C. SNELBAKER KEITH O. BRENNEMAN 44 WEST MAIN STREET 2vIECHANICSBUR.G, PENNSYLVANIA 17055 717-697.8528 P. O. BOX 318 FACSIMILE (717) 697-7681 April 14, 2011 Nancy M. Carlson 274 East 241' Street Idaho Falls, ID 83404 Robert G. Chipriano 408 Gaz-man Avenue Galena, MD 2163 5 Ronald J. Chipriano 40 Royal Palm Drive Mechanicsburg, PA 17050 Re: Estate of Mary Jane Chipriano Dear Ms. Carlson and Mssrs. Chipriano: I am enclosing for each of you a copy of the First and Final Account of Ronald J. Chipriano, Administrator with respect to the Estate of Mary Jane Chipriano. I write to inform you that the First and Final Account is scheduled for confirmation before the Court of Common Pleas of Cumberland County on June Zl, 2011 at 9:30 a.m. in Courtroom No. 1 at the Cumberland County Courthouse, One Courthouse Square, Carlisle, Pennsylvania. Please note that any objections to the First and Final Account must be filed in writing with the Office of the Register of Wills of Cumberland County no later than 9:00 a.m. on June 21, 2011. A copy of any objections that are filed must be served upon the undersigned as attorney for Ronald J. Chipriano, AC11111n1StratOr. Please note that the Estate is insolvent and that there will be no distribution to the beneficiaries due to the debt owed to the Commonwealth of Pennsylvania, Department of Public Welfare. Yours truly, ~~ Keith O. Brenneman KOB/sm Enclosure SNELBAKER ~ BRENNEMAN, P.C. A PROFESSIONAL CORPORATION ATTORNEYS AT LAW 44 WEST MAIN STREET MECHANICSBURG, PENNSYLVANIA 17055 RICHARD C. SNELBAKER KEITH O. BRENNEMAN Commonwealth of Pennsylvania Department of Public Welfare Bureau of Program Integrity Division of Third Party Liability Estate Recovery Program Attn: Elvetta E. Knox P. 0. Box 8486 Harrisburg, PA 17105-8486 Re: Estate of Mary Jane Chipriano Dear Ms. Knox: 717-697-852$ P. O. BOX 318 FACSIMILE (717) 697-7681 April 14, 2011 Enclosed please find a copy of the First and Final Account of Ronald J. Chipriano, Administrator of the Estate of Mary Jane Chipriano. Please be advised that the First and Final Account is scheduled for confirmation before the Court of Common Pleas of Cumberland County on June 21, 2011 at 9:30 a.m. in Courtroom No. 1 at the Cumberland County Courthouse, One Courthouse Square, Carlisle, Pennsylvania. Please note that any objections to the First and Final Account must be filed in writing with the Office of the Register of Wills of Cumberland County no later than 9:00 a.m. on June 21, 2011. A copy of any objections that are filed must be served upon the undersigned as attorney for Ronald J. Chipriano, Administrator. If you should have any questions, please feel free to contact me. Yours truly, ~~~\ ~`._..~ Keith O. Brenneman KOB/sm Enclosure CC: Ronald J. Chipriano, Administrator