Loading...
HomeMy WebLinkAbout05-12-11 (2)~~ _ _ ~... IN THE COURT OF COMMON PLEAS OF ~ s-~ CUMBERLAND COUNTY, PENNSYLVANIA '=, ,~~ ` r t. ~..~ ~. ORPHANS COURT DIVISION ..- • r --~ c ~-~~ - :~ _ __ NO. 21-05-0871 =' ~ = ~ - ' _.~ ~ , . ~ --r ~ c:.. FIRST AND FINAL ACCOUNT OF DEVIN J. O'CONNELL, ADMINISTRATOR FOR THE ESTATE OF TONYA ELIZABETH MORGAN LATE OF CUMBERLAND COUNTY Date of Death: June 25, 2005 Date of Incapacity: None Date of Administrator's Appointment: December 29, 2005 Advertising Grant of Letters: The Sentinel: January 20 & 27, February 3, 2006 Cumberland Law Journal: January 27, February 3 & 10, 2006 Accounting Period: June 25, 2005 to May 6, 2011 Purpose of Account: To familiarize interested parties with the transactions that have occurred during administration. It is important that the account be carefully examined. Requests for additional information or questions or objections can be discussed with: Tricia D. Naylor, Esquire 19 West South Street Carlisle, PA 17013 (717) 249-6873 1 ~- SUMMARY OF ACCOUNT PAGE PRINCIPAL Receipts Less Disbursements Debts of Decedent Funeral Expenses Administration Expenses Family Exemption Inheritance Tax Income Tax Fees and Commissions Balance before Distributions Distribution to Beneficiaries Principal Balance on Hand 3 $120,638.20 3 $ 3,391.9E 4 $ 5, 358.30 4 $ 500.07' 4 $ 3, 500.00 4 $ 1,646.09 4 $ 3,979.00 4 5 300.00_ -23,675.42 $ 96, 962.78 5 -56,394.10 5 $ 40, 568.68 Receipts Less Distributions Income Balance on Hand COMBINED BALANCE ON HAND PROPOSED DISTRIBUTIONS TO BENEFICIARIES AUDIT NOTICE VERIFICATION 5 $ 3,185.91 5 $ 7.96 $ 3,177.95 5 $ 43,746.63 6 7 8 2 RECEIPTS OF PRINCIPAL Survival Action 1. Survival Action $118,788.20 Civil Litigation No. 2006 CV 3394 MM Funds Received 01/20/2009 Personal Property 1. Diamond Engagement Ring $ 1,850.00 Net of commissions and fees 2. 2002 Jeep Laredo 4X4 $ 0.00 VIN #J4GW48SO2C253034 Repossessed by loan company and therefore no debt listed under Debts of Decedent for loan TOTAL RECEIPTS OF PRINCIPAL $120,638.20 DISBURSEMENTS OF PRINCIPAL DEBTS OF DECEDENT 1. Chase Bank USA #4417122971908034 $ 0.00 -Received 1099-C Cancellation of Debt (See Attached Exhibit "A") 2. American Express -372371991341004 $ 3,000.00 -Accepted $3000 as payment in full (See Attached Exhibit "B") 3. Capital One - 5178052468441910 $ 391.96 -Accepted $391.96 as payment in full (See Attached Exhibit "C") Total $ 3,391.96 *Several other debts of the decedent were written off or unverifiable. (See Attached Exhibit "D") 3 FUNERAL EXPENSES 1. Ewing Brothers Funeral Home, Inc $ 5,358.30 ADMINISTRATIVE EXPENSES 1. Letters -Register of Wills $ 75.00 2. The Sentinel (advertising) $ 166.07 3. Cumberland Law Journal (advertising) $ 75.00 4. Additional Short Certificates $ 4.00 5. File /Advertise Account $ 180.00 Total $ 500.07 FAMILY EXEMPTION Virginia O'Connell PENNSYLVANIA INHERITANCE TAX INCOME TAX 1. 2009 Federal Income Tax 2. 2009 Pennsylvania Income Tax 3. 2010 Pennsylvania Income Tax Total FEES AND COMMISSIONS 1. Charles Shields, Esquire, legal research fees 2. Baric Scherer, legal and tax preparation fees Tota I TOTAL DISBURSEMENTS OF PRINCIPAL $ 3, 500.00 $ 1,646.09 $ 3, 882.00 $ 80.00 $ 17.00 $ 3, 979.00 $ 2, 000.00 $ 3, 300.00 $ 5, 300.00 $ 23,675.42 4 DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES Virginia O'Connell cash settlement proceeds $ 16,970.49 Virginia O'Connell structured settlement annuity $ 39,423.61 TOTAL DISTRIBUTION OF PRINCIPAL $ 56,394.10 PRINCIPAL BALANCE ON HAND Principal Receipts $ 120,638.20 Less Principal Disbursements $ 23,675.42 Less Distributions of Principal to Beneficiaries $ 56,394.10 Balance on Hand Total $ 40,568.68 RECEIPTS OF INCOME Interest on estate checking account $ 3,170.00 Interest on litigation escrow $ 15.91 Total $ 3,185.91 DISTRIBUTION OF INCOME TO BENEFICIARIES Virginia O'Connell COMBINED BALANCE ON HAND Principal Income Tota I $ 7.96 $40,568.68 $ 3,177.95 $43,746.63 5 PROPOSED DISTRIBUTION TO BENEFICIARIES Devin O'Connell $43,746.63 TOTAL $43, 746.63 Respectfully submitted, Carlisle, PA 17013 (717) 249-6873 6 19 West South Street AUDIT NOTICE Please be advised that the First and Final Account and Proposed Distribution of Devin J. O'Connell, Administrator of the Estate of Tonya Elizabeth Morgan, deceased, has been filed with the Clerk of the Orphans Court Division of the Court of Common Pleas of Cumberland County, Pennsylvania, and will be called for audit before the Honorable Judges of said Court on the 21St day of June, 2011, at 9:00 a.m. in Courtroom Number , of the Cumberland County Courthouse, Carlisle, Pennsylvania. The Court will be asked to approve the account as stated and to make awards in accordance with the proposed distribution schedule. A copy of the Account is enclosed. It is not necessary that you appear at the audit. However, if you have any objection to any items in the Account (or if you disagree with the position the accountant has taken on any claim), you must do so in writing to the Clerk of the Orphan's Court and in a form consistent with the Supreme Court and Local Orphan's Court Rules before 9:00 a.m. on the date listed above. In the event you do wish to object, it is also advisable that you appear at the time and place stated above in person; otherwise, the Court will assume you have no objection and may approve the account as stated. If you have any questions regarding the contents of this letter, the Account of the Administrator of the Estate of Tonya Elizabeth Morgan, please contact the undersigned. Tricia D. Naylor, Esquire Baric Scherer 19 West South Street Carlisle, PA 17013 (717) 249-6873 7 VERIFICATION Devin J. O'Connell, Administrator of the Estate of Tonya Elizabeth Morgan, deceased, hereby declares under oath that he has fully and faithfully discharged the duties of his 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 his knowledge, there are no claims outstanding against the estate; that all income taxes presently due from the Estate have been paid, and tha# all inheritance tax has been paid; and that the grant of Letters Administration and first complete advertisement thereof occurred more than four months before the filing of the foregoing First and Final Account. This statement is made subject to the penalties of 18 Pa.C.~i.A. section 4904 relating to unsworn falsification to authorities Date: 8 VERIFICATION UNDER CCRP 6.3-1 I hereby certify that on May 12, 2011, I mailed the notice of the time and place of the presentation of the above account and proposed distribution, along with a copy of the account and proposed statement of distribution, by first class mail, postage prepaid, as follows: Devin J. O'Connell 1726 Aliceanna #201 Baltimore, Maryland 21231 UPMC Physicians P.O. Box 371980 Pittsburgh, Pennsylvania 15250-8059 Virginia O'Connell c/o Devin J. O'Connell 1726 Aliceanna #201 Baltimore, Maryland 21231 Bank of America Attn: Deceased Processing P.O. Box 1290 Norfolk, Virginia 23501 Richard Warner, M.D. 1751 York Avenue New York, New York 10128 Mt. Sinai Radiology Associates c/o C.tech Collections, Inc. P.O. Box 402 Mt. Sinai, New York 11766 Pennsylvania Gastroenterology Consultants Members 1st 899 Poplar Church Road 5000 Louise Drive Camp Hill, Pennsylvania 17011 Mechanicsburg, PA 17055 Arthur Schwartz, MD P.O. Box 12023 Newark, NJ 07101-6276 Pinnacle Health P.O. Box 2353 Harrisburg, PA icia D. Nayl~, E 9 CHASE ~- Tax Year 2008 Form 1099-C P BOX 15298 O ibis is important tax informatbion and is being famished to the Internal . . WILMINGTON DE 19850 Revenue Service. If you are requhed to fNe a return, a negligence penalty or , other sanction may be imposed on you if taxable income results from this transaction end the IRS dstemtirtes that it has riot been reported. Debtor's information Creditor's Information " CHASE BANK USA, NA Federal ID Number: 22-2382028 000066 0033 8a ------------------°----------------- EST OF TONYA MORGAN-O-CONNELL 1613 SHAKESPEARE ST BALTIMORE, MD 21231 Form 1099-C O.uestions Taxpayer ID Number: 517-72-9056 Phone support: 866-578-2E388 Summary of Form 1099-C: CancellaRion of Debt CORRECTED AS OF~ 10/01 /2009 (OM8 No. 1ti45-1424) Box Description Amount 1. Date canceled "" 2. Amount of debt canceled 514,053.56 3. interest if included in box 2 " Sge Details Details of Form 1099-C - CanceNation of Dobt Box Description Amount 5. Debt description • • 6. Bankruptcy 7. Fair market value of property Account Number Box #1 gox #2 Box #3 Other Boxes Account Description Date Amount of interest canceled debt canceled if in box 2 4417122971908034 1 t/13/2008 ®14,053.56 #5 Desc. CREDIT CARD ACCOUNT 1099-C Instructions for Debtor Note. Yuu may rKit tteve to include -n IhCOR1e all ar a ponbn Of certain ttualirisd principal residence k[debtedrxss canceled n 2008. See Pub. 62'8, Taxable artd Nontaxatrfe _ _ .._lncorsa, for.mora..iafmm~stion_ N a federal goverr>r»ent agency, certain agencies connected with the Federal Government, financial institution, cradle union, or en organization having s signNicsnt trade or twsiness of kirtdirtg money (such as a f~tanoe or cradh card companyS cancels or forg vas a dsM you owe of 4400 a more, rate form must be provided to you. Generally, it you are an ir-dividual, You rnvet inckrde etU canceled anruunts, even if lust ttwrr 4600, on the 'Other irtcot[ft" line of Form 1040. If you are a corporation, pertnerehip, Or other entky, report the cancxtled debt on your tax return. bee the inetruct~ons for your tax return. However, some canoaled debts are r-ot indudibk, a fully includible, in your income, sua- se certaMt sttrrfern loans li'ub. 6251, certain debts reduced by the seller after purchase fi'ub. 334?, qualHied terra debt {Pub. 2261, gtraliffed real property buainesa debt ipub. 3341, ar debar carx:eled irr bankruptcy ;Pub. 908). Do not report a aancelad debt as income if you did net deduct it tart woerkf have been able to do so on your tax return i/ you had paid ic. Also, do net include canceled debts in your income Tn the extent you were insolvan[. If you exduda a csncetoc dabs from your income because rt was csrteeled rn bankruptcy or dunng rrtsolvancy, or because ttte debt fa quaafted farm dBbt, quallfie0 real property business detri, cr twaefied pNncipal residence indebtedness, file farm 982, Reductiun al Tax Atuifwtes Dar to Disclrnr~ of lndtsbttedneas land Section 1052 Basis Adjus[mentt. Account taumna. May show en account or other uniQue number the creditor ssslgrted to distinguish your accotx~t. Box t. Slw:va-floe daie~ EM dNx wee oanceled. Box 2. Shows the amount of debt canceled. Note: if yo.r do not agree with this amount, cornea your credits. Box 3. Shows interest if included in ttte canceled debt in box Z. See Pub. 525, Taxable and Nontaxable Income, to s¢a it you must indude the interest in gross income. Box S. Shuws a dt~:riptitxr of tlw dalrc. H twx 7 is uxrrpleled, box 5 shows a description of the property. Box 8. If the box is marked, the credn:or hoe indicated the debt was canceled in a bankruptcy proceeding. Box y. tf, m the same calendar year, 2t foredosure or abandonment of property occurred in connection with the canr:ellston of the debt, the fair market va"ue IFMV; of the property will txr shown, or yuu will rexxive a strparate Furnr 1093-A, Acyvisitiun or Abandonment of Secured Property. Generally, the groat; foreclosure bid Trice is considered to be the FMV. For an abandonment or voluntary conveyance ir' Neu cf foreclosure, the FMV is generally the appraised value of the property. You may have income or loss because of the acquisition or abartdatmerrt. if the property was your math home, see l'ub. 523, Selling Your Nome, to figure any tsxabie ga n or adinary income. See Pub. 344, Sales and Other Dispusitiuns of Assets, for information about foreclosures and abandanmenis. 01.' 28;' 2009 10:22 209694 ~~ 3?3 tY1~RKETING PAGE 02.'' 02 Date . 127/2009 Time : 6:52 PM To ~ D1evin O't;onne~' @ 9, 1-203-134-7373 Pag ~ ~ !1 ~, est 'West Asset ~ !, Management FAX TRANSMISSION -PER YOUR. REQUEST January 27, 2009 Attn: Devin O'Conner Fax: 203-634-7373 Re: The Estate of: Tonya Morgan Company: American Express Account Number 372371991341004 West Asset Managem®nt Account Number: 158560522 Current Balance $9629.56 Dear Devin O'Conner: Per our discussion, please consider this written notification that West .Asset Management, agent for American Express, agrees to accept $3000.00 as settlement in full on the above refer®nced account. It Is our understanding that you intend to pay the settlement amount described above by 1 /29/2009. If payment is not received by this date, West Asset Management reserves the right to change the settlement offeror revoke it in its entirety. please call our office to arrange payment byACH. Please retain this letter along with your canceled check or card statement, which together will serve as your receipt. If you have any questions, please feel free to call at 800-578-1267. Sincerely, Diane Brooks West Asset Management. This is a communication trorri a debt collector. This is an attempt to collect a def3t and any information obtained will be used far that purpose. ~ ~ 1 1 ~ ~ ~t ~ 1 Estate Information Services, LLC. 2323 Lake Club Dr., SUITE 300 Columbus, OH 43232 Deceased Collection Agency PH: (614) 322-2758 TOLL FREE (877)714-3739 Website: www.probate-services.com September 3, 2009 Devin 0' Connell 1613 Shakespeare St. Balimore, MD 21231 RE: Tonga Morgan Creditor: Capital One Bank (USA) NA EIS Reference No.: 1267250 Dear Devin O'Connell: FAX: (614) 322-2761 Estate Information Services LLC, has received the above referenced account from our client Capital One Bank (USA) NA. in the name of Tonga Morgan in the amount of $979.89. Our client has authorized this office to offer a settlement of $ 391.96 as payment in full on the above referenced account. Payment can be made via telephone by electronic payment or by mail. The offer is valid for 8 days from the date of this letter. If mailing please put the matter number 1267250 in the memo section of the check or money order, make check, payable to Capital One Bank (USA) NA and mail payment to the following address: Estate Information Services, LLC. 2323 Lake Club Dr., Suite 300 Columbus, OH 43232 Upon receipt of said payment, a release of claim will be mailed to you. This is an attempt to collect a debt from th®estate and any information obtain®d will be used for that purpose. This communication is from a debt collector. Sincerely, Brian Broadus Legal Assistant EXHIBIT "D" Written Off or Unverifiable Debts of Decedent The creditors listed below have been provided with a copy of the accounting. The status of the accounts are as follows: 1. Bank of America Account #4023014410102510 Attn: Deceased Processing P.O. Box 1290 Norfolk, Virginia 23501 - 9/3/90 Administrator called company and was informed by Mary that the account had a zero balance and was closed June 28, 2005. Request a letter stating the balance was zero and Mary said "we don't have a letter going back that far." 2. Pinnacle Health Account #250177907 P.O. Box 2353 Harrisburg, PA - 9/3/09 Administrator was informed by Jane Forney that the balance was paid in 2005 and account balance was zero. 3. UMPC Physicians Account #1000517729056 P.O. Box 371980 Pittsburgh, Pennsylvania 15250-8059 9/3/09 Administrator was informed by Katheryn that the account balance was zero. 4. Richard Warner, M.D. Account #13-2821760 1751 York Avenue New York, New York 10128 - Called telephone no. on invoice 212-722-2100 and the telephone number was disconnected. No forwarding information was available. Administrator believes that Richard Warner is retired. 5. Mt. Sinai Radiology Associates Account #808412110062 c/o C.tech Collections, Inc. P.O. Box 402 Mt. Sinai, New York 11766 - Administrator was informed by Cynthia that the account had been closed and that it did not have to be paid. 6. PA Gastroenterology Consultants Account #103184 899 Poplar Church Road Camp Hill, Pennsylvania 17011 - 9/3/09 Administrator called Brenda Riggs. - 9/30/09 Administrator left message for Brenda Riggs. - 4/27/11 Administrator left another message. - No return phone call has been received. 7. Arthur Schwartz Account #429287495 P.O. Box 12023 Newark, NJ 07101-6276 - 9/9/09 Administrator spoke with Ramont who informed Administrator that the debt had been transferred to MCS. - 9/9/09 Administrator called MCS and spoke with Jackie. Administrator provided Jackie with the account no., decedent's name and social security no. No account was found. 8. Members 1St Auto Loan Account #259045 5000 Louise Drive Mechanicsburg, PA 17055 - 9/3/09 Administrator spoke with Tracy, who informed him that the account balance was zero, because account had been written off. Tracy said she was unable to produce a letter. 2002 Jeep Laredo 4X4 was repossessed.