HomeMy WebLinkAbout06-21-11~'
r•.~~
1 4~+1
~~ ~ ~~ J
.:~ f.r_; ~~.
rn
~
rv
~ ~.., ,
:r ~,
~
~ ~ s
.t"i
DECEASED
VANVOORHEES
THE ESTATE OF FRED L -- ``'' a
,
.
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
VANVOORHEES and FRANK STEPHEN VANVOORHEES, Administrators, C.T.A.
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 Road,
East Berlin, PA 17316, ROBERT FREDERICK VANVOORHEES, of 5235 Duvall Drive,
Bethesda, MD 20816, DAVID A. VANVOORHEES, of 4515 Morgal Street, Rockville,
MD 20853, and MARGARET E. ANDERSON, of 1013 Hemlock Lane, Enola, PA
17025, residuary legatees and beneficiaries of the Estate (herein referred to as
"Beneficiaries").
In accordance with their desire that the administration of 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 follows:
1. Fred L. VanVoorhees (herein referred to as the "Decedent") died on
October 6, 2006.
Page 1 of 14
,~'"
~.
~~
.~
2. The Register of Wills of Cumberland County granted Letters of Administration,
C.T.A., unto Robert Frederick VanVoorhees and Frank Stephen VanVoorhees, as
Personal Representative or Administrators, C.T.A., on December 15, 2006. Jeffrey R.
Boswell, Esquire, served as legal counsel.
3. The Decedent, in his Last Will and Testament dated October 6, 2006, in
paragraph TENTH nominated his son, Robert Frederick VanVoarhees, as his Executor,
to be succeeded by his son, Frank Stephen VanVoorhees, in the event the said Robert
Frederick VanVoorhees was unable to serve. Because the said Robert Frederick
VanVoorhees was not a resident of Pennsylvania he would be required to post a
fiduciary bond 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 VanVoorhees, a resident of Pennsylvania, would serve as Personal
Representatives or Administrators, C.T.A., to preclude the requirement to post a
fiduciary bond with the Register of Wills for the Pennsylvania Department of Revenue.
4. In January, 2007, counsel prepared and arranged for the publication of the
required legal advertisements in The Sentinel and the Cumberland Law Journal, which
proofs of publication are attached as Exhibits "A" and "B."
5. The Administrators, C.T.A. established an estate checking account at
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, and inheritance tax.
r.,,
,~,
~,
~:
Page 2 of 14
~~
6. Each Beneficiary of the Estate acknowledges receipt of the Rule 5.6 Notice
regarding notice of his or her respective beneficial interest in the Estate. Counsel
prepared a Certification of Notice Under Rule 5.6 (a) and filed same with the Register of
Wills of Cumberland County on January 9, 2007.
7. The Decedent owned certain tangible personal property which was appraised
by Ibis Appraisal Services, Alyssa L. Loney, C.A., Director, who determined that the fair
market value of the personal property, as of October 6, 2006, was $26,628.70, which
was attached as an exhibit to the Pennsylvania Inheritance Tax Return (REV-1500).
8. The Decedent, in his Last Will and Testament, paragraph FOURTH, provided
for a cash bequest to the CAMP HILL PRESBYTERIAN CHURCH, Camp Hill, in 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 that
was executed by the beneficiary, John Alford, President of Camp Hill Presbyterian
Church.
9. The Decedent, in his Last Will and Testament, paragraph FIFTH, provided for
a cash bequest to ESTHER S. BOLTZ, in the sum of Twenty Thousand ($20,000.00)
Dollars, which cash bequest was made on December 4, 2009. Counsel prepared an
Acknowledgment and Release document that was executed by the beneficiary, Esther
S. Boltz.
10. The Decedent, in his Last Will and Testament, paragraph SIXTH, provided
for all the rest, residue and remainder of his property of every kind be distributed unto
his children equally, namely FRANK STEPHEN VANVOORHEES, ROBERT
~~~~~
,_~
Page 3 of 14 ;~
v' '
~~
ti
FREDERICK VANVOORHEES, DAVID ALAN VANVOORHEES, and MARGARET E.
ANDERSON.
11. The Administrators, C.T.A. worked with counsel to complete the estate
administration, including the liquidation of Decedent's assets, the payment of all debts,
expenses of administration, income tax, inheritance tax, and the distribution of net
estate assets. Counsel prepared for review and execution by the Administrators,
C.T.A., the Pennsylvania Inheritance Tax Return (REV-1500), which counsel filed with
the Register of Wills of Cumberland County on November 24th, 2010. The
Administrators, C.T.A., paid to the Cumberland County Register of Wills, Agent,
$22,500.00, on account of Inheritance Tax, on January 5, 2007, a timely advance
payment to receive a five (5%) percent discount on account of the .inheritance tax to be
assessed upon the filing of the inheritance tax return. Prior to closing this estate
administration, the Pennsylvania Department of Revenue, Inheritance Tax Division,
must review the Pennsylvania Inheritance Tax Return and issue a Notice of Inheritance
Tax Appraisement noting the return was "accepted as filed," with a zero tax due. When
the Inheritance Tax Division makes this determination, all inheritance tax issues will be
settled, with the inheritance tax paid in full.
12. Stockton Bates, LLP, prepared the Decedent's final individual jncome tax
returns for 2006, which returns were filed after review and execution by the
Administrators, C.T.A., as follows:
~ dr..
Page 4 of 14
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. Form PA-40 Pennsylvania Income Tax Return -which showed an
overpayment of $86.00, which refund was deposited in the estate
checking account on June 5, 2007.
13. The 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 has
income in 2010 to require the filing of Fiduciary Income Tax Returns by April 15, 2011.
14. The Decedent's assets were comprised substantially of his residence at 215
North 24t" Street, Camp Hill, Cumberland County, his 2004 Buick LaSabre, the contents
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. The 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. Counsel and the Administrators, C.T.A. informed the Beneficiaries of the
Page 5 of 14
r
Decedent's action to require the specific investments in the Ameriprise account to be
distributed equally to his four (4) children, who were also his Beneficiaries under 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 Ameriprise 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 Ameriprise,
so the named account could not be transferred or distributed to the children as a
"transfer on death" account, but rather would be an estate asset, which was then
liquidated by the Administrators, C.T.A.
19. Ameriprise Financial Services, Inc., acting through the Decedent's
investment adviser, Michael Papson, Papson, Grove & Associates, a financial advisory
practice of Ameriprise Financial Services, Inc., then distributed to the Decedent's
children, according to Decedent's prior written instruction, his remaining investment
accounts, his retirement annuities, and his IRA accounts.
20. Counsel 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 Box Inventory with the PA Department of Revenue.
21. The Beneficiaries advanced personal funds to pay for estate debts, taxes,
and expenses of administration at various times because the estate did not have
,~-
~:
Page 6 of 14
a
sufficient cash for these payments. The Administrators, C.T.A. and the Beneficiaries
agreed that any 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 will 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 (as revised), which is attached as Exhibit "C."
23. The Administrators, C.T.A. sold Decedent's real property known and
numbered as 215 North 24th Street, Camp Hill, Cumberland County, on August 21,
2009, and received net proceeds of $252,265.08, which were deposited in the estate
checking account.
24. The Administrators, C.T.A. distributed to the Beneficiaries the Post Mark 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 near
Bellevue, Ohio in the Historic Lyme Village.
25. The estate checking account balance, as of November 20, 2010, was
$160,034.96. The 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:
A. Boswell, Tintner & Piccola (remaining fees, noting $10,000.00 paid
on December 29, 2007) - $13,000.00 plus disbursements of
Page 7 of 14 `
$1, 022.00; and
B. Boswell, Tintner & Piccola (closing fees) -$'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 dollars
($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, less
remaining attorneys fees and closing fees, to the Beneficiaries, ;accounting for personal
property distributed to the Beneficiaries and funds advanced by or to the respective
Beneficiaries, as follows:
A. Frank Stephen VanVoorhees: $ 18,200.44
B. Robert Frederick VanVoorhees: $ 15,355.99
C. David Alan VanVoorhees: $ 46,566.,44
D. 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, will
file a copy of this Estate Settlement Agreement, noting that the estate administration is
complete, attaching same to the final Rule 6.12 Report that will be filed with the Register
of Wills by March 31, 2011.
30. Robert Frederick VanVoorhees and Frank Stephen VanVoorhees,
Administrators, C.T.A. of the Estate, acknowledge that if it is determined that if there is
any additional tax liability (including interest and penalties) or any other proper debt,
Page 8 of 14
J~ V'
Robert Frederick VanVoorhees and Frank Stephen VanVoorhees, Administrators,
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 the
Estate Account, if any, equally to the Beneficiaries.
32. The parties, and each of them, agree to return to the Estate from his 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 of the
amount retained in the Estate Account for that purpose, which total amount to be
returned to the Estate shall not exceed the total distribution paid to the Beneficiaries.
33. The parties, and each of them, hereby forever fully release, compromise,
settle, and discharge 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, including the Administrators, C.T.A., their accountants and attorneys, by
reason of any matter, 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 Administrators,
C.T.A. in their administration of the said estate, even if attributable to negligence, and
agree that any period of the limitation as to actions on claims and distributions shall
commence only 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 after
Page 9 of 14
t
actual discovery.
34. Each 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 or her 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
accountants and attorneys, from any further liability to the parties in connection with this
Estate.
36. This 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 seals
the day and year first above-written.
z za
onre
DATE• ~~ ~O d
ob Frederick VanVoorhees,
Administrator, C.T.A. of the Estate of
Fred L. VanVoorhees
~v'
Robert Frederick: VanVoor ees,
Page 10 of 14
Beneficiary and Residuary Legatee of the
Estate of Fred L. VanVoorhees
DATE:
rank S#ep a VanVoorhees,
Administrator, C.T.A. of the Estate of
Fred L. VanVoorhees
DATE: ~~ ~ ~~~ ~/
u9
Frank S#e hen VanVoorhees,
Beneficiary and Residuary Legatee of the
Estate of Fred L. VanVoorhees
DATE:
DATE:
Margaret E. Anderson,
Beneficiary and Residuary Legatee of the
Estate of Fred L. VanVoorhees
David A. VanVoorhees,
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:
DATE: I Z / 2 / 20/ 0
Frank Stephen VanVoorhees,
Administrator, C.T.A. of the Estate of
Fred L. VanVoorhees
Frank Stephen VanVoorhees,
Beneficiary and Residuary Legatee of the
Estate of Fred L. VanVoorhees
Margaret E. Anderson,
Beneficiary and Residuary Legatee of the
Estat o Fred L. Va oorh s
~C/'
vid . 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: ~~ //9 ~~
DATE:
Frank Stephen VanVoorhees,
Administrator, C.T.A. of the Estate of
Fred L. VanVoorhees
Frank Stephen VanVoorhees,
Beneficiary and Residuary Legatee of the
Estate of Fred L. VanVoorhees
/~
argaret E. Anderson,
Beneficiary and Residuary Legatee of the
Estate of Fred L. VanVoorhees
David A. VanVoorhees,
Beneficiary and Residuary Legatee of the
Estate of Fred L. VanVoorhees
~°
DISTRICT OF COLUMBIA
ss.
On this, the ~~ day of c~~~~.-~'' , 2010, before me, the undersigned,
personally appeared Robert Frederick VanVoorhees, who acknowledged himself to be
the Administrator, C.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 hand and official seal.
~~i~~,'~s~i
.. • ~. _ ,y
'~~OT~~ ~'••.
Y ..
. .
~,.~
v ..
r• •. : ~ ~r
~ ~ ti
f s ~~ ~ ~ ~ , ~ .~~~
t 0 F CO`~~~.
OTARY PUBLIC
Robyn S. Haim
Notary Public, District of Columbia
My Commission Expires 8/14/2015
DISTRICT OF COLUMBIA
ss.
On this, the~C ' day of ~~~.iM~~' , 2010, before me, the undersi ned,
9
personally appeared Robert Frederick VanVoorhees, who acknowledged himself to be
the Beneficiary and Residuary Legatee of the Estate of Fred L. VanVoorhees, and
executed the foregoing instrument for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
........
~~`~ ~A.+
., a.. '•• j ~~
•.3`
.'
• wo ~r '~.
~~• .d~
•v
'~ ~f ... .`J~`,~
cT o F ~o`~,.
,.,i.~;t
OTARY PUBLIC
Robyn S. Haim
Notary Public, District of Columbia
My Commission Expires 8/14/2015
~~ ~~
COUNTY OF
COMMONWEALTH OF
PENNSYLVANIA
ss.
he ~da of r 1- _ , 2010, before me, the undersigned,
On this, t ~_ y L~~~~QP
personally appeared Frank Stephen VanVoorhees, who acknowledged himself to be the
Administrator, C.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 har-,AI' and official
~MMONwFUni o~ ~~vNV1A
Noarlal seal
~~Y 0. Qond, Notuy P~blk
~p•• ~
Member. 20 ~i
P~mre a< No~rtes
ARY PUBLIC
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF
: ss.
On this, the ~ ~ day of ~ ~~~, 2010, before me, the undersigned,
personally appeared Frank Stephen VanVoorhees, who acknowledged himself to be the
Beneficiary and Residuary Legatee of the Estate of Fred L. VanVoorhees, and executed
the foregoing instrument for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my han~nd ~, icial sal
ren~nva~- v ,
~~ N TARY PUBLIC
7.~ary 0.8ond, Nc~rY P~~Ifc
Mempden 7Wp,, Cumbw~lend County
Conwr~ipi0n rea 20, 2014
Member. PennsvNenla ilssodakion of Not~ies
~~~`~F'
COMMONWEALTH OF PENNSYLVANIA
II ss.
COUNTY OF ~~ M beR (a ~
On this, the ~ 1rt`~ day of ~loVe~, ~e~ , 2010, before me, the undersigned,
personally appeared Margaret E. Anderson, who acknowledged herself to be the
Beneficiary and Residuary Legatee of the Estate of Fred L. Van\/oorhees, and executed
the foregoing instrument for the purposes therein contained.
N WITNESS WHEREOF, I hereunto set my hand and official seal.
NOTARIAL SEAL /~
MARY L LANDVATER
Notary Public
CAMP HILL BOROUGH, CJMBERLAND COUNTY TARP P U B L I C
My Commission Expires Jun 11, 2011
STATE OF MARYLAND
COUNTY OF
ss.
On this, the 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. Van\/oorhees, and executed
the foregoing instrument for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
NOTARY PUBLIC
COMMONWEALTH OF P NNSYLVANIA
C `~ ~~~,. SS.
COUNTY OF ~ •
On this, the ~ day of ~' , 2010, before me, the undersigned,
personally appeared Margaret E. Anderson, who acknowledged herself to be the
Beneficiary and Residuary Legatee of the Estate of Fred L. VanVoorhees, and executed
the foregoing instrument for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
ROSA PICHARDO
Notary Public
Montgomery County
Morytond
My Commission Expires Oct S. 2011
~~ ~1~
NOT RY PUBLIC
STATE OF MARYLAN
ss.
couNTY of ~~~ ~~
~--- ~ , .
On this, the ~_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 executed
the foregoing instrument for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
V
l~
NOT RY PUBLIC
ROSH PICHARDO ~
Notary Public ~ ~
Montgomery County 4
Morytond
My Commtsston Expires Oct 13, 2011
~~
STATE OF MARYLAND
ss.
- ,~1 _
On this, the ~ . day of ~-j ~~~ ~--- ~ , 2010, before me, the undersigned,
personally appeared David A. VanVootfiees, who acknowledged himself to be the
Beneficiary and Residuary Legatee of the Estate of Fred L. VanVoorhees, and executed
the foregoing instrument for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
1 ~~s~
lI%(~,J < < ~ ; L~
~.- ~,
' NOT RY PUBLIC
ROSH PICHARDO
Notary Publlc
Montgomery County
Mcrylcnd
My Commisslon Expires Oct 8, 2011 -~
N
~~.
~1
~~~
~~o't
~.~~
PROOF OF PUBLICATION
State of Pennsylvania, County of Cumberland
Tammy Shoemaker, Classified Advertisin Manager , 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, Count~~ and State
aforesaid, was established December 13th, 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)
January 02, 09,16, 2007
COPY OF NOTICE OF PUBLICATION
,.
. ,. .
NOTICE
h ~ 3 -<
fNOfi~dG~IS~}~fE#3EBY-GIyEN that=the Reglsterot Wills
I has t~teti.L$tters o1'Adm~nist~atign Ct
,„ • . t A t~j the
~a at ~ '',!?~son~.~~ cf~q]t~ or„d~>?mands
el_are rec~ue 't rfi~i"Ce knov`vn~Yl~~
~~ d, and all persons mdebtedao the
~; w~ re tte~'t~to-make paYment,_withoutdetay, _
~~~ ~ Yp ~'.A.; or to their attorneys named.
~:~ ~,,~,
,~ -
_ ~ ~ ~~~
~~ ~A~IV0~IRFIEf=~, late=of'the `
j~~~-~~ ,Cdunty of Cumberland and ::
_ tf-t
,.:
~' ~~
~- >~.~~
252i~-(
~r a .
~,~--~ r ~ `Ease
Attorrie~s ~ ~~ ~~
,~ ~~ ~ ~
~- ~ 4 Y 1
~- <- ~:F iiarfis~
Frederick VanVoorhees
je,1V1b 20816
and- E
tephen V~nVno'rhe'es `
ke Meade Road
rlih, PA ~ 7316.
t ~c~swell,iEsquire...,
Tiritrier, Piccola & Alford
'h Frbnt StFeet . - - "~
c 741
rg;'PA 17108-0741;
Affiant further deposes that he/she is not
interested in the subjecl'~ rrtatter of the
aforesaid notice or advertisement, and that
all allegations in the foregoing statement
as to time, place and char~~cter of
publication are true -
~~~L~. ~~~ ~~
~~
\,.
Sworn to and subscribed before me this
17th day of January, 200'7.
l~f otary Public
My commission expires: Q~~ 0~
COMMONWEALTH OF PIENNSYLVANIA
Notau'ial Seal
Christina L. walbe, Nobry Public
Carlisle Boro. Cumt~ertand County
My Commission ExpirP.s Sept 1,2008
Member, Pennsylvania Assc?cfaticn Of Notaries
EXHIBIT
~-
~w o~lY3~c~-
PROOF OF PUBLICATION OF NOTICE
IN CUMBERLAND LAW JOURNAL
(Under Act No. 587, approved May 16, 1929), P. L.:~ 784
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
ss.
Lisa Marie Coyne, Esquire, Editor of the Cumberland Law .Tournal, of the County and
State aforesaid, being duly sworn, according to law, deposes and say;> that the Cumberland Law
Journal, a legal periodical published in the Borough of Carlisle in the County and Stale aforesaid,
was established January 2, 1952, and designated by the local courts as the official legal
nel-indi0al fnr the p»hl;catio:l of all 1P al notlrA ~ n~C~ L , ,
i-- ..g vvs, ariu has, Si nce JanuiiT'~• 2, 1 7 G, UGell 1 egUltl.rly
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:
January 5, 12, & 19, 2007
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 allf;g~~tions in the foregoing
statements as to time, place and character of publication are true.
f
~, ' a Marie Coyne Editor
VanVoorhees, Fred L., decd.
Late of the Borough of Camp Hill.
Administrators C.T.A.: Robert
Frederick VanVoorhees, 5235
Duvall Drive, Bethesda, MD
20816 and Frank Stephen
VanVoorhees, 2520 Lake Meade
Road, East Berlin, PA 17316.
Attorneys: Jeffrey R. Boswell,
Esquire, Boswell, Tintner, Piccola
& Alford, 315 N. Front Street,
P.O. Box 741, Harrisburg, PA
17108-0741.
SWORN TO AND SUBSCRIBED before me thls
19 day of January, 2007
NOTARIAL SEAL -
LOIS E. SNYDER, Notary P~,~'+~
Carlisle Boro, Cumber{an~ Count;
My Commission Expires March .5, 20J~'
EXHIBIT
8
w~i,n
Fred L. Van Voorhees Personal Property Distribution Schedule
All items distributed as of January 7, 2007
Items Received Value
Received by Frank Stephen Van Voorhees: $2,291.00
Bedroom suite, 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,
Plush Reclining Chair, Plush sofa, coffee table, 2 plush chairs, 32"
TV, DVD la er, VCR, oil aintin , otte ,chair
Received by Robert Frederick Van Voorhees: 5,418.00
Chair, desk, tall bureau, iron based lamp, cedar chest, child's desk, 12,855.00
book case, Books cherry side table, bed, mirror, dressing box, flower 2,500.00
garden quilt, compass quilt, sofa, caned chair, mirror, punch bowl, 1,505.00
china (gold-rimmed), blanket chest, corner shelf, student lamp, 22,278.00
Armand Marseille doll, Gebruder Heabach doll, chair, antique lamp,
rocking chair, occasional table, duck collection, duck decoy, African
carvings, bedroom suite, stool, boudoir lamps, typing desk, desk,
Native American artifacts, uilts, table runner, and 2004 Buick
Received by David Alan Van Voorhees: 1,895.00
Twin beds, book case, bookcases, chest, two floral prints, flower
garden quilt, cane, chair, Victorian frames, antique chest, coffee
rinder, marble to table, brass table lam
Received by Margaret Elizabeth (Van Voorhees) Anderson: 5,018.00
Record cabinet, stereo system, bedroom suite, 4 folding chairs, floor 616.60
lamp, chintz block quilt, bench, Victorian chair, crystal lamp, 5,634.60
Summer Boy planes & eagles quilt, log cabin quilt, stars quilt,
vintage corner cupboard, reproduction cupboard, dining room table, 8
ladder-back chairs, antique high chair, buffet, tea wagon, glassware,
glasses, China (old ivory), desk, silver service, crazy quilt, crib crazy
quilt, Armand Marseille Baby doll, bureau, drop-leaf table, child's
rocking chair, stool, TV, DVD/VHS player, cuff links and tie tacks,
coin collection
EXHIBIT
~ C
Fred L. Van Voorhees Personal Property Distribution Schedule
All items distributed as of January 7, 2007
Items Received Value
Received by Frank Stephen Van Voorhees: $2,291.00
Bedroom suite, 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,
Plush Reclining Chair, Plush sofa, coffee table, 2 plush chairs, 32"
TV, DVD la er, VCR, oil aintin , otte ,chair
Received by Robert Frederick Van Voorhees: 5 418.00
Chair, desk, tall bureau, iron based lamp, cedar chest, child's desk, 12,855.00
book case, Books cherry side table, bed, mirror, dressing box, flower 2,500.00
garden quilt, compass quilt, sofa, caned chair, mirror, punch bowl, 1,505.00
china (gold-rimmed), blanket chest, corner shelf, student lamp, 22,278.00
Armand Marseille doll, Gebruder Heabach doll, chair, antique lamp,
rocking chair, occasional table, duck collection, duck decoy, African
carvings, bedroom suite, stool, boudoir lamps, typing desk, desk,
Native American artifacts, uilts, table runner, and 2004 Buick
Received by David Alan Van Voorhees: 1 895.00
Twin beds, book case, bookcases, chest, two floral prints, flower
garden quilt, cane, chair, Victorian frames, antique chest, coffee
rinder, marble to table, brass table lam
Received by Margaret Elizabeth (Van Voorhees) Anderson: 5,018.00
Record cabinet, stereo system, bedroom suite, 4 folding chairs, floor 616.60
lamp, chintz block quilt, bench, Victorian chair, crystal lamp, 5,634.60
Summer Boy planes & eagles quilt, log cabin quilt, stars quilt,
vintage corner cupboard, reproduction cupboard, dining room table, 8
ladder-back chairs, antique high chair, buffet, tea wagon, glassware,
glasses, China (old ivory), desk, silver service, crazy quilt, crib crazy
quilt, Armand Marseille Baby doll, bureau, drop-leaf table, child's
rocking chair, stool, TV, DVD/VHS player, cuff links and tie tacks,
coin collection
Fred L. Van Voorhees Personal Property Distribution Schedule
All items distributed as of January 7, 2007
Items Received Value
Received by Frank Stephen Van Voorhees: $2,291.00
Bedroom suite, 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,
Plush Reclining Chair, Plush sofa, coffee table, 2 plush chairs, 32"
TV, DVD la er, VCR, oil aintin , Otte ,chair
Received by Robert Frederick Van Voorhees: 5,418.00
Chair, desk, tall bureau, iron based lamp, cedar chest, child's desk, 12,855.00
book case, Books cherry side table, bed, mirror, dressing box; flower 2,500.00
garden quilt, compass quilt, sofa, caned chair, mirror, punch bowl, 1,505.00
china (gold-rimmed), blanket chest, corner shelf, student lamp, 22,278.00
Armand Marseille doll, Gebruder Heabach doll, chair, antique lamp,
rocking chair, occasional table, duck collection, duck decoy, African
carvings, bedroom suite, stool, boudoir lamps, typing desk, desk,
Native American artifacts, uilts, table runner, and 2004 Buick
Received by David Alan Van Voorhees: 1,895.00
Twin beds, book case, bookcases, chest, two floral prints, flower
garden quilt, cane, chair, Victorian frames, antique chest, coffee
rinder, marble to table, brass table lam
Received by Margaret Elizabeth (Van Voorhees) Anderson: 5,018.00
Record cabinet, stereo system, bedroom suite, 4 folding chairs, floor 616.60
lamp, chintz block quilt, bench, Victorian chair, crystal lamp, 5,634.60
Summer Boy planes & eagles quilt, log cabin quilt, stars quilt,
vintage corner cupboard, reproduction cupboard, dining room table, 8
ladder-back chairs, antique high chair, buffet, tea wagon, glassware,
glasses, China (old ivory), desk, silver service, crazy quilt, crib crazy
quilt, Armand Marseille Baby doll, bureau, drop-leaf table, child's
rocking chair, stool, TV, DVD/VHS player, cuff links and tie tacks,
coin collection
Fred L. Van Voorhees Personal Property Distribution Schedule
All items distributed as of January 7, 2007
Items Received Value
Received by Frank Stephen Van Voorhees: $2,291.00
Bedroom suite, 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,
Plush Reclining Chair, Plush sofa, coffee table, 2 plush chairs, 32"
TV, DVD la er, VCR, oil aintin , otte ,chair
Received by Robert Frederick Van Voorhees: 5,418.00
Chair, desk, tall bureau, iron based lamp, cedar chest, child's desk, 12,855.00
book case, Books cherry side table, bed, mirror, dressing box, flower 2,500.00
garden quilt, compass quilt, sofa, caned chair, mirror, punch bowl, 1,505.00
china (gold-rimmed), blanket chest, corner shelf, student lamp, 22,278.00
Armand Marseille doll, Gebruder Heabach doll, chair, antique lamp,
rocking chair, occasional table, duck collection, duck decoy, African
carvings, bedroom suite, stool, boudoir lamps, typing desk, desk,
Native American artifacts, uilts, table runner, and 2004 Buick
Received by David Alan Van Voorhees: 1,895.00
Twin beds, book case, bookcases, chest, two floral prints, flower
garden quilt, cane, chair, Victorian frames, antique chest, coffee
rinder, marble to table, brass table lam
Received by Margaret Elizabeth (Van Voorhees) Anderson: 5,018.00
Record cabinet, stereo system, bedroom suite, 4 folding chairs, floor 616.60
lamp, chintz block quilt, bench, Victorian chair, crystal lamp, 5,634.60
Summer Boy planes & eagles quilt, log cabin quilt, stars quilt,
vintage corner cupboard, reproduction cupboard, dining room table, 8
ladder-back chairs, antique high chair, buffet, tea wagon, glassware,
glasses, China (old ivory), desk, silver service, crazy quilt, crib crazy
quilt, Armand Marseille Baby doll, bureau, drop-leaf table, child's
rocking chair, stool, TV, DVD/VHS player, cuff links and tie tacks,
coin collection
Fred L. Van Voorhees Personal Property Distribution Schedule
All items distributed as of January 7, 2007
Items Received Value
Received by Frank Stephen Van Voorhees: $2,291.00
Bedroom suite, 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,
Plush Reclining Chair, Plush sofa, coffee table, 2 plush chairs, 32"
TV, DVD la er, VCR, oil aintin otte ,chair
Received by Robert Frederick Van Voorhees: 5,418.00
Chair, desk, tall bureau, iron based lamp, cedar chest, child's desk, 12,855.00
book case, Books cherry side table, bed, mirror, dressing box, flower 2,500.00
garden quilt, compass quilt, sofa, caned chair, mirror, punch bowl, 1,505.00
china (gold-rimmed), blanket chest, corner shelf, student lamp, 22,278.00
Armand Marseille doll, Gebruder Heabach doll, chair, antique lamp,
rocking chair, occasional table, duck collection, duck decoy, African
carvings, bedroom suite, stool, boudoir lamps, typing desk, desk,
Native American artifacts, uilts, table runner, and 2004 Buick
Received by David Alan Van Voorhees: 1,895.00
Twin beds, book case, bookcases, chest, two floral prints, flower
garden quilt, cane, chair, Victorian frames, antique chest, coffee
rinder, marble to table, brass table lam
Received by Margaret Elizabeth (Van Voorhees) Anderson: 5,018.00
Record cabinet, stereo system, bedroom suite, 4 folding chairs, floor 616.60
lamp, chintz block quilt, bench, Victorian chair, crystal lamp, 5,634.60
Summer Boy planes & eagles quilt, log cabin quilt, stars quilt,
vintage corner cupboard, reproduction cupboard, dining room table, 8
ladder-back chairs, antique high chair, buffet, tea wagon, glassware,
glasses, China (old ivory), desk, silver service, crazy quilt, crib crazy
quilt, Armand Marseille Baby doll, bureau, drop-leaf table, child's
rocking chair, stool, TV, DVD/VHS player, cuff links and tie tacks,
coin collection
THE ESTATE OF FRED L. VANVOORHEES, DECEASED
NO. 2006-00887
ESTATE SETTLEMENT AGREEMENT ADDENDUM
THIS ESTATE SETTLEMENT AGREEMENT ADDENDUM (herein referred to as
"Addendum") was prepared by Counsel on May 18, 2011, to note details pertinent to 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.A., have
attended to various items to complete the estate administration, as follows:
1. The Administrators, C.T.A., completed details as delineated in the Estate
Settlement Agreement.
2. Counsel received the "Notice of Inheritance Tax Appraisement" from the
Pennsylvania Department of Revenue, Inheritance Tax Division, that stated that the
Inheritance Tax Return was "accepted as changed" with the value of the Estate
corrected as a result of the correction of an error in arithmetic, showing a $1.47 credit.
3. Counsel filed an Application for Refund, which was received. Then, on
March 21, 2011, the Department of Revenue, Inheritance Tax Division, issued an
Inheritance Tax Statement of Account listing a total due of $0.00.
4. The Administrators, C.T.A., received a taxable distribution from Fidelity Mutual
Life in the amount 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 Inheritance
Tax Return was 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 account as soon as all checks have cleared.
8. On May 18, 2011, Counsel prepared and filed the final Status Report Under
Rule 6.12 to acknowledge that "the administration of the estate is complete."
Boswell, Tintner & Piccola
By: _.
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. Vanvoorhees
Dated: May 18, 2011
2