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HomeMy WebLinkAbout05-18-11Pa. O.C. Rule 6.1.2 STATUS REPORT RF,GIS'TER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA STATUS REPORT UNDER RULE 6.12 Name of Decedent: Fred L. VanVoorhees Social Security No. 06'9-1~-8751 Date of De,:itl~~: October 6, 2006 Will No. Register File No. 21-06-0887 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. `Mate whether administration of the estate is complete: Yes X No Z. lilthe answer to #1 is No, state when the personal representative reasonably believes that the administration will be complete: 3. I f the answer to # 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No X b The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest'? Yes X No d. Copies of receipts, releases, joinders, and approvals of formal or information accounts may be filed with the Clerk of the Orphans' Court and maybe attached to this report. Copy of Estate Settlement Agreement, dated as of November 30, 2010, and Estate Settlement Agreement Addendum, dated May 18, 2011, is attached Date: Mary ] 8, 201 1 Signature: Name: Jeff .Boswell Es wire Address: 315 North Front Street Harrisbur~PA 1 ? 1 ~ I Telephone: X717) 236-9377 Capacity: Personal Representative X Counsel THE ESTATE OF FRED L. VANVOORHEES, DECEASED NO. 2006-00887 ESTATE SETTLEMENT AGREEMENT THIS ESTATE SETTLEMENT AGREEMENT (herein referred to as "Agreement") is made as of the 30th day of November, 2010, between ROBERT FREDERICK; VAIV V Vt~t(t1Etj anQ FRAIVI'~ j T EPI iEIV VHIV V VVRnccJ, Adi'i'ii~tiatvi ~, :..T.^:. of the Estate of Fred L. VanVoorhees (herein referred to as "Administrators C,.T.A." and "Estate`'). and FRANK STEPHEN VANVOORHEES, of 2520 Lake Meade F~~~ad, East Berliin, PA 17316, ROBERT FREDERICK VANVOORHEES, of 5235 Duvall Drive, Bethesda, MC) 2.0816, DAVID A. VANVOORHEES, of 4515 Morgal Street, Rockville, MD 20853, and MARGARET E. ANDERSON, of 1013 Hemlock Lane, Enola, F'ia. 17025, residuary legatees and beneficiaries of the Estate (herein referred to a~~ "Beneficiaries'''). In accordance with their desire that the administration ofi the Estate be completed, and in consideration of the mutual covenants expressed, the stated) Administrators, C.T.A. and Beneficiaries, intending to be legally bound, acknowledge and agree, .as fellows: 1. Fred l_.. VanVoorhees (herein referred to as the "Decedent") died on n October E-, 200E>. ~'~` Page 1 of 14 r~ ~~ ~~ 2. The Register of Wills of Cumberland County granted fetters of Adminisirration, C.T.A., unto Robert Frederick VanVoorhees and Frank Stephen VanVoorhees, as Personal Representative or Administrators, C.T.A., on December 15, 2006. Jeffrey I~. Boswell, EsquirE~, served as legal counsel. ~. The Caecedent, in his Last Will and Testament dated Qctober 6, 2006, in paragraph TENTH nominated his son, Robert Frederick VanVoorhees, as his E;~ecutor, to be succeeded by his son, Frank Stephen VanVoorhees, in the event the said I~obert Frederick; VanVoorhees was unable to serve. Because the said Robert Fredericl~c VanVoorhee~> was not a resident of Pennsylvania he would be required to post a fiduciary bona with the Register of Wills to serve in the named fiduciary capacity, the Beneficiaries agreed that said Robert Frederick VanVoorhees and the said Frank Stephen VanVc:~orhees, a resident of Pennsylvania, would sense as Personal Representati~res or Administrators, C.T.A., to preclude the requirement to post a fiduciary bona with the Register of Wills for the Pennsylvania Department of Revenue. 4. Ire ~lar~uary, 2007, counsel prepared and arranged for the publication o~f thE~ required legal advertisements in The Sentinel and the Cumberland Law Journ~~l, whiich proofs of publication are attached as Exhibits "A" and "B." 5. The Administrators, C.T.A. established an estate checking account ai: Sovereign Bank; (Acct. no. XXXXXX1926), transferred the balance of various accounts into the estate <account, and paid therefrom all debts, expenses of administration, income tax, anc~ inheritance tax. Page 2 of 14 ,. f ;~ t 6. Each Beneficiary of the Estate acknowledges receipt of the Rule 5.6 ~~otic;e regarding notice of his or her respective beneficial interest in the Estate. Coun~~el prepared a Certification of Notice Under Rule 5.6 (a) and filed same with the RE~c~ister of Wills of Cumberland County on January 9, 2007. 7. The C;-ecedent owned certain tangible personal property which was appraised by Ibis Appraisal Services, Alyssa L. Loney, C.A., Director, who determined that i:he Fair market value of the personal property, as of October 6, 2006, was $26,628.70, which was attached a<,~ an exhibit to the Pennsylvania Inheritance Tax Return (REV-1500). 8. Tlie Decedent, in his Last Will and Testament, paragraph FOURTH, l~rovidled for a cash bequest to the CAMP HILL PRESBYTERIAN CHURCH, Camp Hill, ins the sum of Ten Twenty Thousand ($20,000.00) Dollars, which cash bequest was made on December 4.:2009. Counsel prepared an Acknowledgment and Release document 1:hat was executed b~ the beneficiary, John Alford, President of Camp Hill Presbyteri<~n Church. 9. The Decedent, in his Last Will and Testament, paragraph FIFTH, provided for a cash bequest 1:o ESTHER S. BOLTZ, in the sum of Twenty Thousand ($20,000.00) Dollars, which .ash bequest was made on December 4, 2009. Counsel prepared an Acknowledgment and Release document that was executed by the beneficiary, f=sther S. Boltz. 1(). 1-he [:)ecedent, in his Last Will and Testament, paragraph SIXTH, provide+~ for all the rest.. residue and remainder of his property of every kind be distributed unto his children equally, namely FRANK STEPHEN VANVOORHEES, ROBERT r` Page 3 of 14 /~ 1 C ~. ~_ ` \ u __ _T FREDERICK VANVOORHEES, DAVID ALAN VANVOORHEES, and MARGAFZE:T E:. ANDERSON. 11 The Administrators, C.T.A. worked with counsel to complete the estate administr<~tion, including the liquidation of Decedent's assets, the payment of all debts, expenses of administration, income tax, inheritance tax, and the distribution of nE~t estate assets. Counsel prepared for review and execution by the Administratorrs, C.T.A., the Pennsylvania Inheritance Tax Return (REV-1500), which counsel filled with the Register caf "~Nills of Cumberland County on November 24th, 2010. The Administrators, C.T.A., paid to the Cumberland County Register of l,Nills, Ageni:, $22,500.00, an ,account of Inheritance Tax, on January 5, 2007, a timely advanc;c~ payment to receive a five (5%) percent discount on account of the inheritance 1:a;~c to be assessed upon the filing of the inheritance tax return. Prior to closing this estate administratior7 'the Pennsylvania Department of Revenue, Inheritance Tax Division, must review they Pennsylvania Inheritance Tax Return and issuie a Notice of Inf•~E~ritance Tax Appraisei~~nent noting the return was "accepted as filed," wiith a zero tax du~a. When the Inheritance Tax Division makes this determination, all inheritance tax issueswill be settled, with the inheritance tax paid in full. 12. ,~tockton Bates, LLP, prepared the Decedent's final individual income tax returns for 200~:i, which returns were filed after review and execution by the Administrators, C.T.A., as follows: Page 4 of 14 ,. „- j~ ~ ;/~ L ~ ~-~' ~ ~~ _~ .A. Form 1040 U.S. Individual Income Tax Return -which showed an overpayment of $30.00, which refund of $30.00 was deposited in the estate checking account on June 5, 2007; and B. Farm PA-40 Pennsylvania Income Tax Return -which showed are overpayment of $86.00, which refund was deposited in the estatE~ checking account on June 5, 2007. 13. Tree Administrators, C.T.A. determined that the estate did not have income for 2006, 2007, 2008, and 2009, to require the filing of income tax returns. ThE~ Administrator„ C;:.T.A. will file 2010 Fiduciary Income Tax Returns if the estate r~a:~ income in 2010 to require the filing of Fiduciary Income Tax Returns by April 15, 2011. 14. ~Trwe Decedent's assets were comprised substantially of his residenc:E~ at 215 North 24t" Street, Camp Hill, Cumberland County, his 2004 Buick LaSabre, the contE~nts of his residence that included furniture, household goods, and various collections>, a checking account with a relatively small balance at M&T Bank, and his investment account at Ameriprise Financial Services, Inc. (herein referred to as "Ameriprise") 15. ~Th~e Administrators, C.T.A. discovered that the Decedent had given Ameriprise written instructions to "transfer on death" the specific investments in his Ameriprise Financial Account to his children. Thus, the Administrators, C.T.A,. determined that the estate had insufficient liquid assets to pay estate debts and obligations, including expenses of administration and taxes. 16. ~;our~sel and the Administrators, C.T.A. informed the Beneficiaries of 'the ~ ~~2 Page 5 of 14 -` e,~ ! , F~ / ~/ / _, _ ^1 __ _ ~. Decedent's ac;tir_>n to require the specific investments in the Ameriprise account,l:o bey distributed equally to his four (4) children, who were also his Beneficiaries undE~r his Last Will and Testament, thereby providing no liquid assets or cash that would bE~ used to pay for estate debts, taxes, and expenses of administration. 17 Decedent's children agreed to disclaim their respective interests in Ameriprise Financial Annuity Account No. XX7 004, that had adate-of-death value of $44,876..18,. so ,~~meriprise could not transfer the value to them. 18. counsel prepared a Disclaimer document, executed by each of the four (4) children, which Disclaimer documents were submitted to and accepted by Ame~riprisc~, so the named account could not be transferred or distributed to the children as a "transfer on d~a,th" account, but rather would be an estate asset, which was then liquidated by 1:hE~ Administrators, C.T.A. 10. Ameriprise Financial Services, Inc., acting through the Decedent's investment adviser, Michael Papson, Papson, Grove & Associates, a financial ;~dlvisory practice of Ameriprise Financial Services, Inc., then distributed to the Decedent's children, according to Decedent's prior written instruction, his remaining investrn~ent accounts, his retirement annuities, and his IRA accounts. 20. Caur-~sel inventoried the Decedent's safe deposit box at PNC Bank, N.A., 2101 Market :street, Camp Hill, on January 3, 2007, and prepared and filed a Safe Deposit Boy: Inventory with the PA Department of Revenue. 21. Thee Beneficiaries advanced personal funds to pay for estate debts, t<~xes, and expenses of administration at various times because the estate did not havE~ Page 6 of 14 CJ ~~ `~', ~~ ~ ~ 1 ~~~ ~ sufficient casts fear these payments. The Administrators, C.T.A. and the Benefici<~ries agreed that ar~y funds advanced and not reimbursed would be accounted for and reconciled in thE~ final distribution of the net estate assets to Beneficiaries, so all Beneficiaries ~rvill have an equal share. 22. The ,administrators, C.T.A. made distribution of Decedent's personal property as set forth in the distribution schedule for all items distributed as of January 7, 2007 I;as revised), which is attached as Exhibit "C.'" 23. The ,administrators, C.T.A. sold Decedent's real property known and numbered as 2~ 5 North 24t" Street, Camp Hill, Cumberland County, on August 21, 2009, and received net proceeds of $252,265.08, which were deposited in the estate checking acccauint. 24. The ,administrators, C.T.A. distributed to the Beneficiaries the Post IVlark and First Day cover collections, and the other three Beneficiaries then jointly gave their shares to Beneficiary Robert Frederick VanVoorhees who donated said collections to the Margie Pfund Memorial Post Mark Museum and Research Library located nE~,ar Bellevue, Ohio in the Historic Lyme Village. 25. Th~c estate checking account balance, as of November 20, 2010, was $1(0,04.,96. 1-he Administrators, C.T.A. note recorded receipts of $333,340.09 and disbursements of $174,137.33, for a difference of $159,202.76,. 26. The Administrators, C.T.A. will disburse, as follows: f~. Boswell, Tintner & Piccola (remaining fees, noting $10,000.00 paid on December 29, 2007) - $13,000.00 plus disbursements c>f Page 7 of 14 ~ f 1 \~1 ,? i ~ ~~ r J ~~ $1,022.00; and B. Boswell, Tintner & Piccola (closing fees) - $750.00. 27. The Administrators, C.T.A. will make a penultimate distribution of the balance of thE~ estate checking account except for a total of twenty thousand doll~~rs ($20,000) that is being retained until the Administrators, C.T.A. receive a final acceptance with zero tax due as described in paragraph 11 of this Agreement, IE~ss remainingi attorneys fees and closing fees, to the Beneficiaries, accounting for [personal property distribr~ited to the Beneficiaries and funds advanced by or to the respective Beneficiaries, a::. follows: ~~. Frank Stephen VanVoorhees: $ 18,200.44 13. Robert Frederick VanVoorhees: $ 15,35F~.99 ~~ . David Alan VanVoorhees: $ 46,566.44 [~~. Margaret E. Anderson: $ 42,856.84 28. The .Administrators, C.T.A. paid known debts, taxes, and administrative expenses and will complete all administrative details, as per this Agreement. 29. After the stated final distribution, Jeffrey R. Boswell, Esquire, as counsel, ~rvill file a copy of this Estate Settlement Agreement, noting that the estate administration is complete, atta~~hing same to the final Rule 6.12 Report that will be filed with the Register of Wills by March 31, 2011. 30. Rok~ert Frederick VanVoorhees and Frank Stephen ~JanVoorhees, Administrators. t~;.T.A. of the Estate, acknowledge that if it is determined that if thE~re is any additional tax livability (including interest and penalties) or any other proper debt, Page 8 of 14 `~ 7 ; '~ ~~ ',~ > ~~; ~ Robert Frederick VanVoorhees and Frank Stephen VanVoorhees, Administrator;, C.T.A. of the Estate, will pay only such amount that is proper. 31. Following the payment of any remaining inheritance tax liability, the Administrators, C.T.A. will make a final distribution of the remainder of the funds in tree Estate Ac:caunt, if any, equally to the Beneficiaries. 32. The parties, and each of them, agree to return to the Estate from hi~~ or her respective distribution any proportionate share so the Administrators, C.T.A. can pay any expense, debt, and/or tax, received and determined to be proper for payment after distribution to the Beneficiaries, including any inheritance tax liability in excess c-f the amount retain~ec:l in the Estate Account for that purpose, which total amount to lie returned to the Estate shall not exceed the total distribution paid to the Beneficiaries. 33. The t.-arties, and each of them, hereby forever fully release, compromise, settle, and discf~~arge any and all claims, demands, actions, or causes of action, legal or equitable. absolute or contingent, vested or hereafter to accrue, which any of them may have against each other and any other party hereto or against the Estate, or the agents of the estate, in~:,luding the Administrators, C.T.A., their accountants and attorneys, by reason of any rr~atter, cause or things growing out of or relating to any property or assets of said estate, or growing out of or relating to any act of the Administrator:, C.T.A. in their administration of the said estate, even if attributable to negligence, and agree that an~r period of the limitation as to actions on claims and distributions :~Ihall commence ~~nly at such time as the Administrators, C.T.A. shall have obtained actual knowledge of said claims or distributions, which period shall end two (2) years ~~~ft,er ~~~~ ,~ Page 9 of 14 ~~ ,,° ~,~: ~l j 'e _ ~~ ab ~/~ actual discovery. 34. Eac~~~ party agrees that this Agreement shall be an Acknowledgment, and Release as to the payment of estate debts, expenses of administration and inheritance tax, and his oar f per respective receipt of the proper distributive share of net estate assets. 35 Each party agrees to execute such additional documents and releases as the Administrators, C.T.A. may submit to him, her, or them in order to complete any administrative details and to confirm discharge of the Administrators, C.T.A., their accountant~> ant:l attorneys, from any further liability to the parties in connection ~~niith this Estate. 3~ -phis .Agreement may be executed in multiple counterparts and, when so executed, shall be binding upon all parties, and their respective heirs, next of kin, personal representatives, and assigns. IN WITNESS WHEREOF, the parties have hereunto set their hands and seal:> the day ar~d yf~ar first above-written. ~~~ ~~ ~ %~ DATE ~ C-~~°__ ~Q~ `_~t Rob Frederick VanVoorhees, Administrator, C.T.A. of the Estate of Fred L. VanVoorhees ,~~ ~~~1 ~, DATE: '~,,.r.,t', .~ ~d (~ ~ , i~ Robert Frederick VanVoorhees, , Page 10 ofi 14 f ~~~. ~~~ l d Beneficiary and Residuary Legatee of tt~E~ Estate of Fred L. VanVoorhees DATE: ~6- ~ ~/ DATE:: ~.~ --- ~ ~ ~~ DATE: DATE: ;- t i c_- ~ - rank Stephe VanVoorhees, Administrator, C.T.A. of the Estate of Fred L. VanVoorhees i ~~ ~ C ~ ~ ~ y Frank St~~h~n \1anV~~rhPP~, Beneficiary and Residuary Legatee of t~~e Estate of Fred L. VanVoorhees Margaret E. Anderson, Beneficiary and Residuary Legatee of the Estate of Fred L. VanVoorhees -- --_ David A. VanVoorhees, Ser~e#iciary ar~d Residuary Legatee of the Estate of Fred L. VanVoorhees .---- ~'~ . `~ , a ~. E ~- ~,;~' .~ Beneficiary and Residuary Legatee of triE~ Estate of Fred L. VanVoorhees DATE: DATE: DATE:. DATE:_-~ ''~ _- ~ 2 ®~ Q Frank Stephen VanVoorhees, Administrator, C.T.A. of the Estate of Fred L. VanVoorhees Frank Stephen VanVoorhees, Qv~i icfcia y aiid R~~idua y L2gatcc of ti ie Estate of Fred L. VanVoorhees Margaret E. Anderson, Beneficiary and Residuary Legatee of th~~ Estat o Fred L. Van oorh s ~~" avid . V nVoo ees, _ ^ Beneficiary and Residuary Legatee of thE~ Estate of Fred L. VanVoorhees Beneficiary and Residuary Legatee of the Estate of Fred L. VanVoorhees DATE: DATE: DATE: /`~ ~ ~ l G~ DATF_: Frank Stephen VanVoorhees, Administrator, C.T.A. of the Estate of Fred L. VanVoorhees Frank Stephen VanVoorhees, Beneficiary and Residuary Legatee of tree Estate of Fred L. VanVoorhees argaret E. Anderson, Beneficiary and Residuary Legatee of triE: Estate of Fred L. VanVoorhees David A. VanVoorhees, Beneficiary and Residuic~ry Legatee of tree Estate of Fred L. VanVoorhees -,~~~~ DISTRICT OF COLUMBIA ss. On this, the~~~ day of Uc~~~'~~~ , 2010, before me, the undersigned, personally appeared Robert Frederick VanVoorhees, who acknowledged himsE~lf to k~e the Administratcar, C.T.A. of the Estate of Fred L. VanVoorhees, Deceased, anti executed the foregoing instrument for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. ~ ,. ` '' ~ Y''•,, s ~ OTARY PUBLIC, .. ~ ~' V ~ ~ ~ ~ t ~` ~~ •~~~ Rabyn S. Haim ~fC ~ ~ ~ ~ • ~ ~ ~ ~ ~ ' ~ ~ ~, ~ ~ Notary Public, District of Columbia r U F ~~~,~`~' ~ My Commission Ex fires 8/14'2015 .....,,~~ P I DISTRICT OF~ COLUMBIA ss. On this, the ~~~ day of /U~~Mb~~' 2010 before me the undersi~ n ,~ ecl , personally appeared Robert Frederick VanVoorhees, who acknowledged himsE~l~f to k~e the Beneficiary and Residuary Legatee of the Estate of Fred L. VanVoorhees, ~ir~~~ executed the foregoing instrument for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. .. ~~ ;~•,~OT~Ikr ~'~; ~~. OTARY PUBLIC ~.e ~~_' v .~,~ ' f ~ .... . •'J~ ~ o yn aim ~,r' Cy F '.~p~,`\.~d Notary Public, District of Columbiia • ~ My Commission Expires 8/14/201. ,;~. ~~.i,,~~ COUNTY OF COMMONWEALTH OF PENNSYLVANIA ss. On this, the ~iday of ~-~~`~i~ ~ , 2010, before me, the undersigned, personally appeared Frank Stephen VanVoorhees, who acknowledged himself to be the Administrator, ~'.T.A. of the Estate of Fred L. VanVoorhees, Deceased, and executed the foregoing instrument for the purposes therein contained. iN WITNESS WHEREOF, i hereunto set my han,,~l' and official CON"`'«+ ~ ~vrvsnv,4Nw -'+otar~al Seal Z~-y 0. !fond, Notary publk t M ~Ca->~Sbnp•, Cumberland County l ~^~s S~ 20, 201 Member. P~~nnsvfvarNa A ~ dries NOTARY PUBLIC COMMONWEALTH OF PENNSYLVANIA COUNTY OF ss. •t C>n th~~s. the ~ ~-- day of .= ~~ ~~~_, 2010, before me, the undersic~nE~d, personally appeared Frank Stephen VanVoorhees, who acknowledged himself tct be the Beneficiary and Residuary Legatee of the Estate of Fred L. VanVoorhees, and e~:ec;uted the foregoing instrument for the purposes therein contained. iN WITNESS WHEREOF, I hereunto set my han~nd official seal. sYtvav>A NOtatlAl Seaf Z~ch~ry p, Bond, Nokary Pubtk Hampden 'Pwp,, CumbefiAnd County Canml~sion Expires Sept. 20, 2014 Member. PennsvlvaMa llssodation of Notaries NOTARY PUBLIC ,.~~1f,J~ V~' I //~\ COMMONWEALTH OF PENNSYLVANIA ,-_ ~ ~ ss. COUNTY OF' ~_..i~-~~~~ ek ~ ~~% On 1:his, the ~c~-r~ day of /~/~ ~~;~ ~~,~ , 2010, before me, the undersigned, personally a~ap~~~ared Margaret E. Anderson, who acknowledged herself to be tf~~e Beneficiary anc~ Residuary Legatee of the Estate of Fred L.. Van\/oorhees, and executed the foregoinc instrument for the purposes therein contained. N WI"fNESS WHEREOF, I hereunto set my hand and official seal NOTARIAL SEAL /, ~ ~ ~ / MARY L LANDVATER /~ ~~ Notary Pubilc -~%~~ _~~--~~~~~~`~~ HILL BOROUGH CJMBERLAND COUNTY ~~ I~bTA RY P U B L I C CAMP , P11y Cornrnlssfon Expires Jun 11, 2011 STATE OF' MARYLAND ss. COUNTY OF : ~n this, the day of , 2010, before me, the undersigned, personally appE.~ared David A. VanVoorhees, who acknowledged himself to be the Beneficiary and Residuary Legatee of the Estate of Fred L. Van'~,roorhees, and executed the foregoing instrument for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal NOTARY PUBLIC `~j~~ COMMONWEALTH OF PENNSYLVANIA ~ / ~r COUNTY OF ~~, ~ ~{('' ~"(1~~~.~t~_: ss. ,~ 'On this, the ~ day of ~~--` , 2010, before me, the undersignE~d, personally appeared Margaret E. Anderson, who acknowledged herself to be the Beneficiary and Residuary Legatee of the Estate of Fred L. VanVoorhees, and e~;E~c~uted the foregoing instrument for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. ROSA PICHARDO Nc~ic~ry Put~li~ Montgomery County Marytand My Commisslon Expires Oct 8, 201 1 rat -~1 ,,_- ~OT RY PUBLIC STATE OF MARYLANQ • ss. J COUNTY OF ~ G`z~'' '' ~~~ ``~ ; f~~ ~. On this, the;z~day of ~~- , 2010, before me, the undersigned, personally appeared David A. VanVoorhees, who acknowledged himself to be thE~ Beneficiary and Residuary Legatee of the Estate of Fred L. VanVoorhees, and execute+~ the foregoing instrument for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. ~ ~~, NOT RY PUBLIC ROSH PICHARDO Notary Public Montgomery County Mveyland My Commisslon Expires Oct 8, 2011 i _,~ ~~. ~, ~~ .~ ~\ ~ ~ ~~ ~~, ~,.~ r ~~) `. ~~~ ~~ r~~ ~~\~ V STATE OF MARYLAND ss. O~~n this, the.f~ / day of , 2010, before me, the undersignecl, personally appeared David A. VanVoorhees, who acknowledged himself to be the Qonofiri_~ni ar,ri RAC;d„arv I eaatee of the Estate of Fred L. VanVoorhees, and executed LJC.rI l~..llv~a.~~~ ui .v . ....... J .J the foregoing instrument for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. ~; ;1 ~~ ~~ _ ~ ~ ~% ~I~~ . ~' ~ t,. "~ NOT RY PUBLIC ROSA PICHARDO Notary Public Mc~~nt~omery County Maryland My Cornmisslon Expires Oct 8, 201 1 ~,~ ~ \,, ~~ :~S ~ ~~ 3 ~,\~:. } '`, ~V' ~~,% ~- ~ ,~ ~ ~/-~ ~' 0 ~,~, PROOF OF PUBLICATION State of Pennsylvania, County of Cul~~beriand Tamm~~ Shoer7~__tker, Classified Advertisin > Manager , of TI1e Sentinel, of the Coun~~~ and State aEor~,~said, being duly sworn, deposes and sa~~~~s that THE SEN~hINEL, ~~ newspa}~~er of gf~neral circulation in the Borough of Carlisle, Count~~ and State aforesaid, ~~~as established December 13t1i, 18~"l, since which date T1~IE SENTINEL. ha been regularly issued in said County, and that the printe~_I notice c:~r publication ,~ L I ,g attached he°rc~tt, is exa~tl~~ tht` same as ~tias ~rint~d and ~ublish~d iI-I the rc ular c~_litton.~ ~tnd ~ssLa~'s ~~f -1~III~ SEI~1~I'INEL on the following dav(sj -~-r~ - - COPY {JF iV`OT~ICE OF PUBLICATION rvoTtcE Affiant further deposes that he~she i n~~~ c .f ~_ ~ NOTICE IS HEREBYUIVEN that the Registerof~Wills IllteTE'StE'c~ In the ~UL~~eCt I11~ttE'r (lf t~le has. granted Letters of~Adniinistration C.T.A. tothe persons named.Ailpersonshavin ~claimsordemands a1OTeSald nOtlCe OI' advertlseIllent, and that against the esfate'are requested to make known the ~ ~ ~ ' efaim~brdemand,aridallpersonsindebted.tothe ~11~ allegations In the fOlI"egoing StatelllE'nt estate are requested to rriake payment, without delay, to the Administrator G.T.A.; or to their attorneys named 1S tO tlnle, place and ch<~IraC tot" (lt ~~ below;. ~ ~ pllbhcatl(~n are tI'LIe ~ ~ ~ ~ 1, ~ The Estate of FRED L. VANVOORHEES, (ate of-the i ~, \ ~ ~ Borough"of,Camp Htll, County of Cumberland and ~ ~" ~ ~~State of Pennsylvania. ~- --~ ~~ ~~~~ l ~~' ~ ~ '-' ~ ~~ ~~~ - - --- --_ -- _ - _ __ <Admin`istrator C.T A.:'Robert Frederick VanVoorhees 5235 DuvalLD:rive ~ _ . 'Bethesda; Mb 20816 -and- . ~ ~ ~ Sworn to an~_I subscribed before me than Frank Stephen Van Voorhees _ .2520 Lake Meade Road . ,; l % tI1 daV Of ]~~ nt]~lI'V, ~Ol)i . East Berlin, PA 17316 ~ - ---- Attorneys~~ Jeffrey.R. Boswell, Esquire i Boswell, Tintner, Piccola & Alford 31'5 North Front Street PO: Box 741 ~~ ---- --- Harrist~urg, P~ 17108-0741 - -- - ~I(1tar~' I'ubllC My~ commission expires: ~~~~ ~~ COMMONWEALTH Or F'ENPJSYLVANIA Notarial Seri Christina L. yVotfe, Notary Public Carlisle Bc~o. Cuint•~rtar-d County My Commission ExpirP,s Sept. 1, 2408 Member. Pennsylvania Ass~?ciation Of Notaries EXHIBIT .~ ~~ o ~ l ~`3~~('~ PROOF OF PUBLICATION OF NOTICE IN CUMBERLAND LA~'V JOURNAL (Under Act No. 587, approved May 16, 1929), P. L.1784 COMMO]~1~'VEALTH OF PENNSYLVANIA ss. COUNTY OF C'~1MBERLAND Lisa n~l;ar~ie Coyne, Esquire, Editor of the Cumberland La~~~ .fournal, of the County .and State aforesaid. b~~~ing duly sworn, according to la«~, deposes and says that the Cumberland Law .iourna~, a legal ~~~f~~riodical published in the Borough of Carlisle in the County and State ,_t:Eoresaid, was established January 2, 1952, and designated by the local courts as the ~_~fficial legal Y1PT`ln(~1~~~ ~(lY t~l~~ Illlbil("ltlClt~ vlfu~~ IP(T~~ ttnttrnc~ ~~r~it ti~i<~ ~r. ~ 1 1 (1C'1 1, _ ~_ _~ r "" ~" iv~~ii i~~i iivv.~~ U1111 IIUJ~ .~IIIVIJ ,I CLllll ell ti' ~., 1 1J,_.~ ~JL. ~. ~~ ((, ~~Ll C~tj~/ issued weekl~~~ ili the said Count ~ `~ y, and that the pn~lted notice or publication attached Elr~reto is exactly the same as was printed in the regular editions and issues of the said Cu~nherlalld La~V Journal on thf:~ f~)Il~a«~ing dates, viz: _ .)'ar~tiarv 5, 12, ~. 19, 2007 ~- Affiant fiir~her deposes that he is authorized to ~~erifv this :~tat~meut by the Cumberland Law Joun~ta~.l, a le~_~;al periodical of general circulation, and that he is nt,~t interested iii she subject matter of the ,il~ rresaid notice or advertisement, and that all allegations in the f~~re~~o~ng statements as to ti~11e, place and character of publication are true. ` __ ,~ ~ ~ ~ / . ~`~ -- -- - -- ,__I~'sa Marie Coyne Editor VanVoorhees, Fred L., decd. Late of the E~,oro~_iF;h of Camp Hill. Adminis;.rators (:'.T.A.: Robert. Frederick Vart'voorhees, 5235 Duvall. Drive I_~c.thesda, MD 20816 an~_i F'r;-ink Stephen VanVoorlsees, 25:0 I,~3ke Meade Road. East. Be~lir:~, PA 17316. Attorneys: ~Jel~frev R. Boswell. Esquire. 13oswell. "Cisitner, Piccola & Alford. 3l5 N. Front Street, P.O. Box 741. Fl: rrisburg, PA 17108-0?4l . SWORN TC) AND SUBSC:fZ IBED before n~ie tl-iis 19 __day o f __ianual~_2007 ~ ~. NOTARIAL SEAL LOTS E. SNYDER, Notary Eu~:'~ Carlisle Boro, Cumberland Couri ~zy Comrnissiorr Expires March 5, 2GJ`' R°TWYxn~T T~IR~Y. ,_ EXHIBIT ~ 3 ~~~~-~Q ~~~~,~,~ lied L. Van Voorhees Personal Property Distribution Schedule All items distributed as of January 7, 200"1 Items Received ____ Value Received b~v [Frank Stephen Van Voorhees: ~2,:?91.00 Bedroom s~iite, chair, 2 plush chairs, 4 folding chairs, piano rolls, cane seat chair, blanket chest, red cross quilt, cuckoo clock, tea service, bedside table, mirror, hair brush, marble top table, oil painting plush chair, modern chair, drop-leaf table, Floor Lamp, Plt.ish Reclining Chair, Plush sofa, coffee table, 2 plush chairs, 32'' TV, DVL~~la,ver, VCR, oil painting, pottery, chair_ _ Received by Izobert Frederick Van Voorhees: S,~I18.00 ~, Chair, desk, t,~ll bureau, iron based lamp, cedar chest, child's desk:, 12,~~55.00 book case, E=sr-oks cherry side table, bed, mirror, dressing box, flo~~~,~er 2,'00.00 ,garden gi_iilt. ~_~ompass quilt, sofa, caned chair, mirror, puncl-~ bowl, 15_O5.00 china (go~ld~-rimmed), blanket chest, corner shelf, student lamp, ?~',? i ~.OU Armand l~1ar-s~~eille doll, Gebruder Heabach doll, cl-lair, antique Lamp, rocking ch~~ ir, occasional table, duck collection, duck decoy, African carvings, be~~roorn suite, stool, boudoir lamps, typing desk, desk, Native Anlf:~r~can artifacts, c wilts, table runner, and 2004 Buick Received by llavid Alan Van Voorhees: 1,~~95,00 Twin beds, bc-ok case, bookcases, chest, two floral prints, flower garden quilt, cane, chair, Victorian frames, antique chest, coffee cinder, marb_fc to~~ table, brass table lam_~~ __ Received by :Margaret F,lizabeth (Van Voorhees) Anderson: ~~,0 18.U0 Record cabiil~~~t. stereo system, bedroom suite, 4 folding chairs, floor (~]~~~.60 lamp chint:~~ l:~lock quilt, bench, Victorian chair, crystal lamp, `~,f~=~4.fi0 ~UnlTllei" 13c~~.~ planes & eagles quilt, log cabin quilt, stars quilt, vintage corner cupboard, reproduction cupboard, dining room table, 8 !~ ladder--back ~~l-iairs, antique high chair, buffet, tea wagon, glassware, glasses, Chin~.3. (old ivory), desk, silver service, crazy guilt, crib crazy guilt, Arn~a,~~l Marseille Baby doll, bureau, drop-leaf table, child's rocki~Ig chai~-~ stool, TV, DVD/VHS player, cuff links and tie tacks, coin colle~ctior EXHIBIT C Fred L. Van Voorhees Personal Property Distributio~I~ Schedule All items distributed as of January 7, 2007 _ __ Items Received ~ V altlf~ _ ____ Received b~v ~~ rank Stephen Van Voorhees: _ _ ~?,;~ 91.Oa~ Bedr~~~om sLlite, chair, 2 blush chairs, 4 folding chairs, piano rolls, cane scat chair, blanket chest, red cross quilt, cuckoo clock, tea service, bedside table, mirror, hair brush, marble top table, oil painting, pl~~sh chair, modern chair, drop-leaf table, Moor Lamp, Plus11 Re~.lining Chair, Phlsh sofa, coffee table, 2 plush chairs, 32'~' TV, D'VL)lpla~rer, VCR, oil _ aiming, pottery, chair _____ Recei~~~ed by ;;lZobert Frederick Van Voorhees: ~,~I ~~ ~,O0 Chair, desk, tall bureau, iron based lamp, cedar chest child's desk:, 12,~~5.5.O0 book casf:, 13o~;~ks cherry side table, bed, mirror, dressing box, flower 2,500,C-0 gaI'den gtI1~1, ~'olllpass gUl~t, SOfa, Called Chalt', I711I'ror, punch bowl, ~ ,>Oj,OQ Chlna (gold--rl;fllmed~, blanket Chest, COCner shelf, stLldent larilp, ~L,~'_; ~'S.UU Arl~Iand Itil~irseille doll, Gebrudcr I-Ieabacll doll, chair, antique lamp, ~ rocking chair., occasional table, duck collection, duck decoy, African cal~~ings, be~dr~,~om suite, stool, boudoir (amps, typing desk, desk, Native Alnel~ican artifacts, wilts, table rtlnncr, and 2004 Buick _ Received b~~ 1-)avid Alan Van Voorhees: I ~;~-~~ (~0 Twin beds, h~o~~k rase, bookcases, chest, two floral prints, Howe garden q~,~ilt, cane, chair, Victori~ill frames, antique chest, coffee Winder, n~Iarbl~~ top table, brass table lane _ _ Received b,~- .Margaret Elizabeth (Van Voorhees) .-Anderson: ~,C~ I ~~,00 Record c~~binel:, stereo system, bedroom suite, 4 folding chairs, (:~ 1 f~.60 lamp, chint~~ block quilt, bench, Victorian chair, crystal lamp, 5,~~34.60 Surnn~Ier I3ol 1-~lancs & eagles quilt, log cabin quilt, stars quilt, vintage corr,E~r cupboard, reproduction cupboard, dining room t~~. ladder-}~ac~k cl~~airs, antique high chair, buffet, tea wagon, glass~~ glasses. Chin~3~ (old ivory), desk, silver service, cra~~v quilt, crib J quilt, Arn~Iarld ~tilarseille Baby doll, bureau, drop-leaf table, chip: rocking chair, :,tool, TV, DVD/VHS player, cuff licks and tie tai coin colle~~.ti~c~n ]Fred L. Van Voorhees Personal Property Distribution Schedule All items distributed as of January ?, 2007 ______ Items Received Value _ _ ___ Received k,-v ]Frank Stephen Van Voorhees: _ $?,?!)1.I)0 Bedroon-i suite, chair, 2 plush chairs, 4 folding chairs, piano rolls, cane seat chair. blanket chest, red cross quilt, cuckoo clock, tea service, bedsi~.~e table, mirror, hair brush, marble top table, oil painting, plush chair, modern chair, drop-leaf table, Floor Lamp , Plush. Reclini~Ig Chair, Plush sofa, coffee table, 2 plush chairs, 32" TV, DVI)~~la=~~er, VCR, oil paintin ~, otter ~, chair __ - Received b~- Robert Frederick Van Voorhees: ---- ------------ _`~,~~ I :x.00 Chair, desk, t~3.11 bureau, iron based lamp, cedar chest, child's desk., 1 ~',~~S.S.C-0 book case, :f~a~~ks cherry side table, bed, mirror, dressing ~~ox, flo~.~~er ~',`>OO,UO garden quilt, compass quilt, sofa, caned chair, mirror, punch bowl, 1 50:~.00 china (gold-rimmed), blanket chest, corner shelf, student lamp, ~ ~ °,<is,.iiv Armand Marseille doll, Gebruder Heabach doll, chair, antique lamp, rocking chair, occasional table, duck collection, duck decoy, African carvings, bedr~;x~m suite, stool, boudoir lamps, typing desk, desk, ~! Native Anleri~.~an artifacts, quilts, table runner, and 2004 Buick Received b;~~ [)avid Alan ~~'an Voorhees: ~ 1.~;~-5.00 TwiI1 beds, bo~,~k case, bookcases, chest, two floral prints, flower ~~ gal-den quilt. ~_ one, chair, Victorian frames, antique chest, coffee Winder, nlac_bl~_top table, brass table lamp Received b.~~ .Margaret Elizabeth (Van Voorhees) Anderson: ~,O1 ~~.00 ReC01"d Cabl[~et, st:ere0 system, bedI-00111 SUlte, ~ tOldlIlg Cha1I's, flool- (;~~(>.~j~ Iarrlp, chintz f--lock quilt, bench, Victorian chair, crystal lamp, ~,~~:~4.60 Su-nmer F3o~~ ~-~lanes '~ eagles quilt, log cabin quilt, stars quilt, vintage corner cupboard, reproduction cupboard, dining room table, 8 ]adder-back cl-~airs, antique high chair, buffet, tea wagon., glassware, glasses. China (old ivory), desk, silver service, crazy quilt, crib cra:ry j quilt, Armand (~~larseille F3aby doll, buI-eau, drop-leaf table, child's rocking chair, stool, TV, DVDNHS player, cuff links and tie tacks.. coin coilecti~,~n Fred L. Van Voorhees Personal Property Distribution Schedule All items distributed as of January i, 200 ________ Items Received __ Received, b~~ ~~ rank Stephen Van Voorhees: w Bedroom suitf~, chair, 2 plush chairs, 4 folding chairs, piano rolls, cane seat cl~~a~r, blanket chest, red cross guilt, cuckoo clock, tea service, bedsi~Je table, mirror, hair brush, marble top table, oil painting, plusl~~ chair, modei-~1 chair, drop-leaf table, Floor Lamp, Plush h:e~~lini~~~~ Chair, Plush sofa, coffee tahle, 2 plush chairs, _3?" TV, D~.~L'~~la~~er, VCR, oil aiming, pottery, chair ____ Received b~~ Robert Frederick Van Voorhees: Ch,:iir, desk, tall bureau, iron based lamp, cedar chest, cl-~ild's desk, ~ book case, 13r,,~~>ks cherry side table, bed, mirror, dressing box, flo~~rer ~ garden quilt, compass guilt, sofa, caned chair, mirror, punch bowl, china ~;goid-ri~~rimcd j, blanket chest, corner shelf; student iarnp, ~ Arrl~ana i~~1ar.-~;eille doll, Cebrl.der ~-leabach doll, chair, antique lamp, rocking chair, ~~ccasional table, duck collection, duck decoy, African carvings, he~jr~ nom suite, stool, boudoir lamps, typing desk, desk, Native~_.~~n~e~ >c,i-1_<irtitacts, gilts, table runnc_r, and 2004 Buick __ Received b~ h-avid Alan ~'an Voorhees: Twin beds., l~yook case, bookcases, chest, two t7oral prints, dower garden guilt. ~~ane, chair, Victorian frames, antique chest, coffee >rinder, marl~l~~ t~ table, brass table lane Recei~~ed by ~lar~aret Elizabeth (Van Voorhees) Anderson: Record cabinet. stereo system, bedroom suite, 4 folding chairs, floor 1a111p, chi~Itz blr>ck guilt, bench, Victorian chair, crystal lamp, Suiru~~er Boy l-~lanes & eagles quilt, log cabin quilt, stars quilt., vintage corner ~,°upbi~ard, reproduction cupboard, dining roorll table, 8 ladder-back ~~hairs. Antique high chair, buffet, tea wagon, glassware. glasses, China ~ old ~voty), desk, silver service, crazy quilt, crib crazy c_luilt, Arn1~~~ncl ~~~larscille Baby doll, bureau, drop-leaf table, child's rockinf cli, ir, .~,-ool, TV, DVD/VHS player, cuff links and tie tacks, coin collection ~~,~'_91.U0 x,418.00 12,85.00 2,SOC-.00 l ,~OS.00 ~' ~ '%k~.(I~J 1.805.00 S,U18.0O 6 l 6.60 5,634.60 Fred L. Van Voorhees Personal Property Distribution Schedule All items distributed as of January 7, 2007 terns Received ---- V alu~ _ _______ Received tati~ ~ rank Stephen Van Voorhees: __ _ ~?,?~) i .O0 Bedroom s~~Iitc, chair, 2 plush chairs, 4 folding chairs, piatlo rolls, cane s~:at chair, blanket chest, red cross quilt, cuckoo clock, tea service, he(~side table, miI-ror, Hair brush, marble top table, oil painting, plush chair, modern chair, drop-leaf table, Floor Lamp, Plush :Reclining Chair, Plush sofa, coffee table, 2 plush chairs, 32" TV DVI)~~>latier, VCR, oil painting, pottery, chair --- -- ----- Recei~red b~v >Zobert Frederick Van Voorhees: ___ _ ~,;, I 1 ~.~~~ Chair, desk, t,_~I1 bureau, iron based lamp, cedar chest, child's desk., 1'~',h5.5.(10 book case, Books cherry side table, bed, mirror, dressing box, flower ',500.00 ~ garden gLlil~:. compass quilt, sofa, caned chair, mirror, punch bowl, ~ ~_ ~;0_~ (>0 Cnlna (gold-1"~Il1tI1cU), UIaI11CCl Cnesl, cUIIlC1 J11C11, slUllGlll 1~1111~), ~. ; ~_),lrv '~ Arsl~and I~lr-r~~~~ille doll, Gebruder Heabach doll, chair, antique lamp , ~ rocking chalr, occasional table, duck collection, duck decoy, African ~ carvil~Igs, be°dr~>or~~ suite, stool, boudoir lamps, typing desk, desk, Native Amcrican_artifacts, quilts, table runner, and 2004 Buick Recei~red b~~ David Alan Van Voorhees: -- ------ - - ~ ~~,~~~ ~; ~~~~-~ T~~ in beds, ~l~o~.~k case, bookcases, chest, two floral prints, flower garden q~.iilt, cane, chair, Victorian frames, antique chest, coffee ~rindcr, marble tol? table, brass table lamp ------- Received b.~~ ~~Iar-garet Elizabeth (Van Voorhees) ~ilderson: 5,U 1 ~>.00 Record cabi«et, stereo system, bedroom suite, 4 folding chairs, floor 616.60 lamp, chint~~ block quilt, bench, Victorian chair, crystal lamp, 5,6v3~~.60 Summer 13oy~ l~~lanes & eagles quilt, log cabin quilt, stars quilt, vintage corner cupboard, reproduction cupboard, dining room table, 8 ladder-hank chairs, antique high chair, buffet, tea wagon, glassware, glasses, China Auld ivory), desk, silver service, craly quilt, crib cra.ry quilt, ,~~rlriarid 1~~larseille Baby doll, bureau, drop-leaf table, child's rocking chair, ;tool, TV, DVD/VHS player, cuff links and tie tacks, COIII COlle(:'t1011 THE ESTATE OF FRED L. VANVOORHEES, DECEASED NO. 2006-00887 ESTATE SETTLEMENT AGREEMENT ADDENDUM THIS ESTATE SETTLEMENT AGREEMENT ADDENDUM (herein refc~rr~ed 'to as "Addendum")was prepared by Counsel on May 18, 2011, to note details pertinent t~o the completion of the Estate's administration. Since the execution of the Estate Settlement Agreement, dated November 30, 2010, Counsel and the Administrators, C.T.~~., have attended to various items to complete the estate administration, as follows: 1. The t~~dministrators, C.T.A., completed details as delineated in the Est<~te Settlement Agreement. 2. Counsel received the "Notice of Inheritance Tax Appraisement" from t:he Pennsylvania C-epartment of Revenue, Inheritance Tax Division, that stated th~~1: the Inheritance T~~x Return was "accepted as changed" with the value of the EstatE~ corrected as <~ result of the correction of an error in arithmetic, showing a $1.4~' credit. 3.. Counsel filed an Application for Refund, which was received. Then, can March 21, 2011, the Department of Revenue, Inheritance Tax Division, issued an Inheritance Tc~x Statement of Account listing a total due of $O.O~C). 4. The Administrators, C.T.A., received a taxable distribution from Fidelity Mutual Life in the ai~nount of $362.92. 5. Counsel prepared a Supplemental Inheritance Tax Return pertinent to the receipt of the stated Fidelity Mutual Life payment, as to which the Administrators, C.T.A., paid attorneys fees in the amount of $82.25, which Supplemental InhE~ritance Tax Return w<~s filed by Counsel on May 18, 2011. 6. The Administrators, C.T.A., made final distribution to Beneficiaries from the Sovereign Bank estate checking account, as follows: Frank Stephen VanVoorhees $5,067.17 Robert Frederick VanVoorhees $5,067.17 David Alan VanVoorhees $5,067.17 Margaret Elizabeth Anderson $5,067.17 7 -the ,Administrators, C.T.A., have or will close the Sovereign Bank estate checking acc;oi_~nt as soon as all checks have cleared. 8. (fin May 18, 2011, Counsel prepared and filed the final Status Report Unaler Rule 6.12 to acknowledge that "the administration of the estate is complete.'' Boswell, Tintner & Piccola Je ey R. Boswell, Esquire ~~ I.D. #25444 315 N. Front Street Harrisburg, PA 17101 (717) 236-9377 Counsel for the Estate of Fred L. Vanvc~orhees Dated: May 18, 2011 2