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Home My WebLink About08-17-11y TRUST COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NAME OF TRUST (TRUST UNDER WILL OF TUW Sarah McCrea Chapman Janes or TRUST UNDER DEED OF ~ O DATED ) --~ __ ~I; rn No. 21-2009-0329 = "_: ; s' .-> t7 1:. _, _ J~ O _~ PETITION FOR ADJUDICATION / STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. Rule 6.9 .- -,;-, ~... _:~, _,- r, ~:~. v, ... °.~ k ~_" ~,. This form may be i.~sed in all cases involving the Audit of Trust Accounts. If space is insufficient, riders may be attached. INCLUDE ATTACHMENTS AT THE BACK OF THIS FORM. Name of Counsel: No V Otto III Supreme Court I.D. No.: 27763 Name of Law Firm: Mattson Law Offices Address: Ten East High Street, Carlisle, PA 17013 Telephone: 717-243-3341 Fax: 717-243-1850 Form OG03 rev IO.13.~76 Page I Of 1 0 Name of Trust: TUW Sarah McCrea Chapman Jones FBO Chapman Lodge 1. Name(s) and address(es) of Petitioner(s): Petitioner: Petitioner: name. M&T Bank, Trustee Aaaress: One West High Street Carlisle, PA 17013 2. Check if any of the following issues are involved in this case: A. Appointment of Trustee ............................... ............ 0 B. Interpretation ....................................... ............ 0 C. Discharge of Trustee .................................. ........... D. Transfer of Situs ...................................... ........... E. Appointment of Ad Litem ............................... ........... F. Minor, Unborn or Unascertained Beneficiary(ies) ........... ....... G. Principal Distribution .................................. ........... ~ H. Partial/Full Termination of Trust ..... . ................... ........... I. Missing Beneficiary(ies) ............................... ........... J. C:y Pres ............................................. ........... ~ K. Williamson Issue* .................................... ........... L. Other Issues ......................................... ........... List: Please note: A detailed explanation of issues checked should be set forth at item 13 below. * See Williamson Estate, 368 Pa. 343, 82 A.2d 49 (1951), if Trustee was also Executor of the settlor/decedent's estate and received commissions in such capacity. Form OC-02 rev 10.13.06 Page 2 of 10 Name of Trust: SARAH McCREA CHAPMAN JONES 3. Testamentary Trust: Decedent's date of death: July 28, 1978 Date of Decedent's Will: September 8, 1976 Date(s) of Codicil(s): October 6, 1977 Date of probate: August 16, 1978 or Inter Vivos Trust: Date of Trust: Date(s) of Amendment(s): 4. A. If any other Court has taken jurisdiction of any matter relating to this Trust, explain: B. Identify all prior accountings and provide dates of adjudication. First & Partial Account filed July 24, 2009--Adjudicated August 25, 2009 5. A. State how each Trustee was appointed: Last Will and Testament B. If a Petitioner is not a Trustee, explain: F~,-,~, oc-m_ ,-~,~ rn. X3.06 Page 3 of 10 Name of Trust: TUW Sarah McCrea Chapman Jones FBO Chapman Lodge 6. State how and when the present fund was awarded to Trustee(s): Funded from Estate of Sarah McCrea Chapman Jones on 11/3/1978 7. Period covered by accounting: May 27, 2009 to July 5, 2011 8. Current fair market value of the Trust principal is $ 113,020.74 2 of Account.) 9. State concisely the dispositive provisions of the Trust: Life right of use in Alfred Chapman Life Estate to the Children of Alfred Chapman Remainder to St. John's Episcopal Church, Carlisle, PA (See page 10. Explain the reason for filing this Account (if filed because of the death of a party, state name of person, relationship to Trust and date of death): Inform interested parties F~~,-r„ ocoz ,-e,~ in. ~ ~.o~ Page 4 of 10 Name of Trust: TUW Sarah McCrea Chapman Jones FBO Chapman Lode 11. State why a Petition for Guardian/Trustee Ad Litem has or has not been filed for this Audit (see Pa. O.C. Rule 12.4): Not necessary 12. A. State the amount of Pennsylvania Transfer Inheritance Tax and Pennsylvania Estate Tax paid (including postponed tax on remainder interests), the dates of payment and the interests upon which such amounts were paid: Uatn Pati~rnent /ntereal N/A B. If any such taxes remain unpaid or are in dispute, explain: 13. Describe any questions requiring Adjudication and state the position of Petitioner(s) and give details of any issues identified in item 2: Petition for termination previously filed Form OG03 ret~ 10.13.06 Page 5 of 10 Name of Trust: TUW Sarah McCrea Chapman Jones FBO Chapman Lodge 14. Written notice of the Audit as required by Pa. O.C. Rules 6.3, 6.7 and 6.8 has been or will be given to all parties in interest listed in item 15 below. In addition, notice of any questions requiring Adjudication as discussed in item 13 above has been or will be given to all persons affected thereby. A. l.f Notice has been given, attach a copy of the Notice as well as a list of the names and addresses of the parties receiving such notice. B. If Notice is yet to be given, a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice shall be submitted at the Audit together with a statement executed by Petitioner(s) or counsel certifying that such Notice has been given. C. If any such party in interest is not sui juris (e.g., minors or incapacitated persons), Notice of the Audit has been or will be given to the appropriate representative on such party's behalf as required by Pa. O.C. Rule 5.2. D. If any charitable interest is involved, Notice of the Audit has been or will also be given to the Attorney General as required under Pa. O.C. Rule 5.5. In addition, the Attorney General's clearance certificate (or proof of service of Notice and a copy of such Notice) must be submitted herewith or at the Audit. 15. List all parties of whom Petitioner(s) has/have notice or knowledge, having or claiming any interest in the Trust, whether such interest is vested or contingent, charitable or non-charitable. This list shall: A. State each party's relationship to the Settlor/Decedent and the nature of each party's interest(s); Name and Address t in Interest ~ Relationship and Interest Alfred McCrea Chapman Beneficiary c/o Henry L. Chapman, Guardian 355 Lonely Goose Circle Harleysville, PA 19438 Life Estate Henry L. Chapman Beneficiary Remainder Life 355 Lonely Goose Circle Estate Harleysville, PA 19438 Form OC-02 ter !0.13.06 Page ~ Of 1~ Name of Trust: TUW Sarah McCrea Chapman Jones FBO Chapman Lodge ,Name and Address of Each Par in Interest I Relationship and Comments, ifanv I Interest Katherine C. Michalka Beneficiary Remainder Life 250 Loche Lloyd Parkway Estate Belton, MO 64042 Karen E. Chapman Beneficiary Remainder Life 1858 San Lorenzo Avenue Estate Berkley, CA 94707 See Additional Attachment B. Identify each party who is not sui juris (e.g., minors or incapacitated persons). For each such party, give date of birth, the name of each Guardian and how each Guardian was appointed. If no Guardian has been appointed, identify the next of kin of such party, giving the name, address and relationship oI~ each; and C. If distribution is to be made to the personal representative of a deceased party, state date of death, date and place of grant of Letters and type of Letters granted. 16. If Petitioner(s) has/have knowledge that a Trust share has been assigned or attached, provide a copy of the assignment or attachment, together with any relevant supporting documentation. 17. If a trustee's principal commission is claimed: A. If based on a written agreement, attach a copy thereof. Fornt OG02 rein 10.13./16 page 7 Of 1 n Name of Trust: TUW Sarah McCrea Chapman Jones FBO Chapman Lode B. If a principal commission is claimed, state amount. None C. If a principal commission is claimed, state the amounts and dates of any principal commissions previously paid in prior accounting periods. Amount Date Paid 18. If a reserve is requested, state amount and purpose. Amor~nir Purpose: If a reserve is requested for counsel fees, has notice of the amount of fees to be paid from the reserve been given to the parties in interest? ............................ ....... ~ Yes ~No If so, attach a copy of the notice 19. Is the Court being asked to direct the filing of a Schedule of Distribution? .......................... ~ Yes mNo h-orm oc-o~ rev ui. i3.o6 Page 8 of 10 Name of Trust: TUW Sarah McCrea Chapman Jones FBO Chapman Lodge Wherefore, your Petitioner(s) ask(s) that distribution be awarded to the parties entitled and suggest(s) that the distributive shares of income and principal (residuary shares being stated in proportions, not amounts) are as follows: A. Income: Proposed Dish•ibutee(s) Amount/Proportion B. Principal: Proposed Distributee(s) Amount/Proportion Submitted By: (All petitioners must sign. Add additional lines if necessary): Name m Petitioner: M&T Bank, Trustee Name of Petitioner: Form OC-02 rev io. t3.oe Page 9 of 10 Name of Trust: TUW Sarah McCrea Chapman Jones FBO Chapman Lodge Verification of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies * [that he/she she is rise Vice President of the above-named name ojcorpora,ion Manufacturers & Traders Trust Co. and] that the facts set forth in the foregoing Petition for Adjudication /Statement of Proposed Distribution which are within the personal knowledge of the Petitioner are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be true; and that any false statements herein are made subject to the penalties of 18 Pa. C.S. § 4904 (relating to unsworn falsification to authorities). Sign ure of Petitioner * Corporate petitioners must complete bracketed informatiou. Certification of Counsel The undersigned counsel hereby certifies that the foregoing Petition for Adjudication / Statement of Proposed Distribution is a true and accurate reproduction of the form Petition authorized by the Supreme Court, and that no changes to the form have been made beyond the responses herein. Signature of Counsel for Petitioner Fo,-,n oc-oz rev 10.13.06 Page 10 of I l) ,~ TUW Sarah McCrea Chapman Jones 15. Interested Parties: John McCrea, III Co-Trustee 221 Doubling Gap Road P.O. Box 341 Newville, PA 17241 St.lohn's Episcopal Church Beneficiary Remainder Beneficiary P.O. Box 612 Carlisle, PA 17013 ~1.~~ IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA. ORPHANS' COURT DIVISION Docket No. 21-2009-0329 SECOND AND PARTIAL ACCOUNT Manufacturers and Traders Trust Company, Successor to Farmers Trust Company and John McCrea, III, Co-Trustees for Trust under Will of Sarah McCrea Chapman Jones for Chapman Lodge Date of First Receipt of Funds: November. 3, 1978 Accounting for the period: May 27, 2009 to July 5, 2011 Purpose of Account: The Trustee offers this Account to acquaint interested parties with the transactions that have occurred during the Administration. It is important that the Account be carefully examined. Requests for additional information, questions or objections can be discussed with: Jane F. Burke, Vice President Manufacturers and Traders Trust Company One West High Street Carlisle, PA 17013 (717) 240-4504 or Martson Law Offices C"7 - Ten East High Street -=C7 ~- ~3 ~ - Carlisle, PA 17013 ' - - -- _ T r7 C-- }r- _ - =- rn `. -. ~:__ :O \ ^~. ~~~~ l -7'1 ~ "7 l: "'T? - 1 - -'~ SULYIlr1ARY OF ACCOUNT PRINCIPAL Receipts Less Disbursements: Federal State & Local Taxes General Disbursements Administration - Misc. Exp. Balance before Distributions Principal Balance on Hand For Information: Changes in Holdings PAGES 3 $ 118,069.21 9 $ -4.00 4-7 4,727.59 7 328.50 -5,052.09 $ 113,017.12 8 $ 113,017.12 9 INCOME Receipts 10 $ 41.09 Less Disbursements 11 -37.47 Balance before Distributions $ 3.62 Income Balance on Hand 12 $ 3.62 COMBINED BALANCE ON HAND $ 113,020.74 ------------------ ------------------ Verification 13-14 - 2 - PRINCIPAL RECEIPTS ASSETS RECEIVED AS PER FIRST AND PARTIAL ACCOUNT Real Estate 92 McCrea Road Personal Effects Principal Cash TOTAL PRINCIPAL RECEIPTS $ 65,119.46 52,400.00 $ 117,519.46 549.75 $ 116,069.21 ------------------ ------------------ - 3 - DISBURSEMENTS OF PRINCIPAL FEDERAL STATE & LOCAL TAXES Pennsylvania Department of Revenue State Fiduciary Income Tax 06/05/09 2008 Refund GENERAL DISBURSEMENTS ADT Security Services Inc. - Security Expense 07/17/09 Adams Electric Co-Operative Inc. - Utility Expense 06/12/09 08/11/09 09/14/09 10/09/09 11/13/09 12/14/09 01/13/10 02/11/10 03/15/10 04/09/10 05/11/10 06/15/10 07/15/10 08/11/10 $ -4.00 $ 119.57 22.28 22.54 45.08 22.43 32.47 28.15 26.39 25.75 25.75 25.75 25.75 27.76 33.60 27.08 -4.00 FORWARD $ - 4 - 390.78 $ 119.57 $ -4.00 DISBURSEMENTS OF PRINCIPAL (oont'd) FORWARD $ 390.78 $ GENERAL DISBURSEMENTS (cont'd) Adams Electric Co-Operative Inc. Utility Expense (cont'd) 09/10/10 26.97 10/13/10 27,08 11/18/10 27.41 12/13/10 25.84 12/30/10 Patronage Capital Retirement - 1993 & 1994 -8.40 01/13/11 37.82 02/09/11 26.40 03/09/11 26.98 04/08/11 27.23 05/12/11 27.41 06/08/11 27.41 CenturyLink - Utility Expense 11/13/09 $ 51.77 12/14/09 46.26 01/14/10 46.35 02/17/10 46.51 03/15/10 46.51 04/20/10 46.59 05/19/10 46.70 119.57 $ 662.93 -4.00 FORWARD $ 330.69 $ 782.50 $ -4.00 - 5 - DISBURSEMENTS OF PRINCIPAL (cont'd) FORWARD $ 330.69 $ GENERAL DISBURSEMENTS (cont'd) CenturyLink - Utility Expense (cont'd) 06/15/10 07/20/10 08/11/10 09/14/10 10/15/10 11/18/10 12/15/10 01/13/11 02/09/11 03/11/11 04/15/11 Cancellation of Service Embarg - Telephone Expense 06/12/09 07/13/09 09/14/09 10/16/09 JS Hardscapinct & Excavation 07/15/10 Repair Leaking Roof of Chapman Lodge, Completed on 5/26/10 FORWARD 46.70 46.62 46.47 46.47 46.43 46.38 46.38 46.51 46.72 46.72 -2.03 $ 46.51 46.19 46.36 46.33 782.50 $ 794.06 185.39 211.64 -4.00 $ 1,,973.59 $ -4.00 - 6 - DISBURSEMENTS OF PRINCIPAL (cont'd) FORWARD $ 1.,973.59 $ -4.00 GENERAL DISBURSEMENTS (cont'd) SES Insurance Brokerage Service Inc. - Insurance Premium Expense 05/19/10 Liability/Property Coverage 92 McCrea Road $ 1,377.00 02/23/11 Liability/Property Coverage 92 McCrea Road 1,377.00 2,754.00 4,727.59 ADMINISTRATION - MISC. EXPENSES Cumberland Countv - Application Filing Fee for Clean & Green Application 05/27/09 50.00 Cumberland Countv Recorder of Deeds 05/27/09 Recording Approved Clean & Green Application 48.50 Cumberland Countv Register of Wills 07/24/09 Cost of Filing First and Partial Account 230.00 328.50 TOTAL DISBURSEMENTS OF PRINCIPAL $ 5,052.09 - 7 - PRINCIPAL BALANCE ON HAND FIDUCIARY VALUE AT ACQUISITION 07/05/2011 VALUE Real Estate 92 McCrea Road $ 65,119.46 $ 65,119.46 Personal Effects Personal Property - Household Furniture and Chapman Lodge 1.00 52,400.00 $ 65,120.46 $ 117,519.46 OVERDRAFT OF CASH -4,502.34 -4,502.34 TOTAL PRINCIPAL BALANCE ON HAND $ 60,618.12 $ 11:3,017.12 ------------------ ------------------- ------------------ ------------------ - 8 - CHANGES IN PRINCIPAL HOLDINGS ACCOUNT VALUE 92 McCrea Road 0 Received $ 65,119.46 Personal Property - Household Furniture and Chapman Lodge 0 Received $ 52,400.00 - 9 - VERIFICATION Manufacturers and Traders Trust Company, Successor to Farmers Trust Company and John McCrea, III, Co-Trustees under Will of SARAH MCCREA CHAPMAN JONES, deceased, hereby declare under oath that they have fully and faithfully discharged the duties of their office; that the foregoing Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the Trust have been paid in full; that, to their knowledge, there are no claims now outstanding against the Trust; and that all taxes presently due from the Trust have been paid. This statement is made subject to the penalties of 18 PA. C.S.A. Section 4904 relating to unsworn falsification to authorities. 1 r ( ~ ~. ` ~~ Manu acturers and Traders Trust Company Dated: ~, 1 ' ~ ~~ ~ - 13 - VERIFICATION (cont'd) Manufacturers and Traders Trust Company, Successor to Farmers Trust Company and John McCrea, III, Co-Trustees under Will of SARAH MCCREA CHAPMAN JONES, deceased, hereby declare under oath that they have fully and faithfully discharged the duties of their office; that the foregoing Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all :known claims against the Trust have been paid in full; that, to their knowledge, there are no claims now outstanding against the Trust; and that all taxes presently due from the Trust have been paid. This statement is made subject to the penalties of 18 PA. C.S.A. Section 4904 relating to unsworn falsification to authorities. ~. Joh M Crea, III Dated: ~ ' Z - 19 -