HomeMy WebLinkAbout09-30-11 (2)~ ~~1
~5~ ~~~ ~~
COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
~ - -;,-,
ORPHANS' COURT DIVISION ~~`~
-r ~~
N0. 21-10-0773 .-(Tj ~•
__,
;~_.;
~ -_
__ __
ESTATE OF GOLDIE A. KARNS, DECEASED v---' ~,,~,~-_,
-~;
ACCOUNT OF
Robert A. Karns and Ronald L. Karns, Executors
Date of Death: July 15, 2010
Date of Executor's Appointment: July 30, 2010
Date of First Advertisement of Letters: August 20, 2010
Accounting for the Period: July 15, 2010 to
September 27, 2011
Purpose of Account: Robert A. Karns and Ronald L. Karns, Executors,
offer this account to acquaint interested parties with the transactions that
have occurred during this administration.
It is important that the account be carefully examined. Requests for
additional information or questions or objections can be discussed with:
Marlin R. McCaleb Esq.
Attorney Identification No. 06353
Law Offices-Marlin R. McCaleb
219 East Main Street
Mechanicsburg, PA 17055
717/691-7770
GROSS ESTATE
(Principal Receipts + Income Receipts)
151,984.48
~UA~'
SUMMARY OF ACCOUNT
Estate of Goldie A. Karns, Deceased
For Period of 07/15/2010 through 09/27/2011
Page
Proposed Distributions
to Beneficiaries
PRINCIPAL
Receipts: Per Inventory Filed 1-4
Subseq Prn Receipts
Net Gain (or Loss) on Sales 5
or Other Disposition
Less Disbursements:
Debts of Decedent 6
Funeral Expenses 6
Administration Expenses 7-13
Federal and State Taxes 13
Fees and Commissions 13
Family Exemption
Balance before Distributions
Distributions to Beneficiaries 14
Principal Balance on Hand 15
For Information:
Investments Made
Changes in Investment Holdings
INCOME
Receipts: This Account 16
Net Gain (or Loss) on Sales
or Other Disposition
Less Disbursements
Balance Before Distribution
Distributions to Beneficiaries
Income Balance on Hand 17
Investments Made
Changes in Investment Holdings
COMBINED BALANCE ON HAND
Fiduciary
Current Acquisition
Value Value
------- -----------
0.00 0.00
138,892.19
13,092.27
0.00
---------------
151,984.46
1,256.72
10,087.00
48,053.97
4,201.14
17,750.00
0.00 81,348.83
--------------- -- -------------
70,635.63
2,157.00
-- -------------
68,478.63
0.02
0.00
---------------
0.02
0.00
---------------
0.02
0.00
---------------
0.02
68,478.65
---------------
BONDS:
07/15/10 U. S. Savings Bonds, Series 350.42
EE, - ~~C42056134 EE, issued
01/04/1983 ($100.00
denomination; ~~L179415609 EE,
issued 01/03/1985 ($50.00
denomination.
350.42
REAL ESTATE/PA:
07/15/10 House and two (2) adjoining 118,000.00
lots, - known and numbered as
3 South Road, Silver Spring
Township, Cumberland County,
PA, acquired by Decedent and
her husband, Paul William
Karns, by deed of Albert C.
Troutman, et ux, dated
05/28/1956, recorded in Deed
Book "E", Volume 17, Page 298
(Paul William Karns died on
February 15, 1986); value
based on sale to Amanda E.
Bressler on 02/17/2011.
118,000.00
SUBSEQUENT PRINCIPAL RECEIPTS:
-----------------------------
02/17/11 Amanda E. Bressler, - school 351.23
district real estate tax
pro-ration.
10/12/10 GEICO, - auto insurance 77.44
refund.
10/13/10 Highmark, - health insurance 201.71
refund.
-2-
04/25/11 Keystone Land Transfer, - 5,825.00
refund of PA Inheritance Tax
escrow.
07/15/10 Sovereign Bank, - Checking 270.78
Account ~~1681722259, in names
of Decedent or Ronald L. Karns
or Robert A. Karns (opened
01/21/2009); principal balance
as of D.O.D.: $270.78; no
accrued interest.
07/15/10 Sovereign Bank, - Certificate 1,181.83
of Deposit ~~1685209064, in
names of Decedent or Ronald L.
Karns or Robert A. Karns
(opened 05/06/1998); principal
balance as of D.O.D.:
$1180.99; accrued interest:
$0.84.
07/15/10 Sovereign Bank, - Certificate 1,001.46
of Deposit ~~1685210427, in
names of Decedent or Ronald L.
Karns or Robert A. Karns or
Paul W. Karns (opened
09/14/1983) (Paul W. Karns
died 2/15/1986); principal
balance as of D.O.D.:
$1,000.00; accrued interest:
$1.46.
07/15/10 Sovereign Bank, - Certificate 4,005.86
of Deposit ~~1685210435, in
names of Decedent or Ronald L.
Karns or Robert A. Karns or
Paul W. Karns (opened
09/26/1982)(Paul W. Karns died
02/15/1986); principal balance
as of D.O.D.: $4,000.00;
accrued interest: $5.86.
12/21/10 Sovereign Bank, - refund of 0.50
overcharge for TOPS repayment.
08/16/10 TOPS PA 1225 Mechanicsburg, - 176.46
bank account erroneously paid
to Estate by Sovereign Bank.
13,092.27
-3-
TOTAL RECEIPTS OF PRINCIPAL ............... 151,984.46
-4-
SCHEDULE B
GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS - PRINCIPAL
Gain Loss
09/25/10 Sale of 2007 Ford Taurus SEL
sedan, - to William Leonard.
Net Proceeds
Fid. Acq. Value
10/06/10 U. S. Savings Bonds
EE, - redemption of
savings bonds.
Net Proceeds
Fid. Acq. Value
7,SUU.UU
7,500.00 0.00
Series
Series EE
350.42
350.42 0.00
10/19/10 Household goods, contents,
furniture and furnishings. -
proceeds of public auction of
household contents.
Net Proceeds
Fid. Acq. Value
02/17/11 Amanda E. Bressler,
house and lots at 3
Road,Silver spring
Cumbeerland County,
5,1Zy.UU
5,129.00 0.00
- sale of
South
Township,
PA.
Net Proceeds 118,000.00
Fid. Acq. Value 118,000.00 0.00
----------------------------
TOTAL GAINS AND LOSSES/PRINCIPAL........... 0.00 0.00
LESS LOSS ............................. 0.00
--------------
NET GAIN OR LOSS ........................... 0.00
--------------
--------------
-5-
SCHEDULE G
DISBURSEMENTS OF PRINCIPAL
07/15/10
SCHEDULE C-1
DEBTS OF DECEDENT
-----------------
Silver Spring Township
Municipal Authority, -
account payable, 3rd Quarter
sewer.
150.00
08/23/10 Debra Basehore Wiest, Tax
Collector, - account payable,
2010 School District Real
Estate Tax.
10/Ol/10 Silver Spring Township
Municipal Authority, -
account payable, 2nd Quarter
sewer.
956.72
150.00
--------------
TOTAL DEBTS OF DECEDENT .............................
SCHEDULE C-2
FUNERAL EXPENSES
----------------
08/19/10 Myers Funeral Home, -
Mechanicsburg, PA; payment on
account of funeral expense.
09/27/10 Myers Funeral Home, -
Mechanicsburg, PA; payment of
balance of funeral expense.
11/O1/10 Ronald L. Karns, -
reimbursement for funds
advanced to Gingrich
Memorials for engraving
cemetery monument.
5,000.00
4,947.00
140.00
--------------
TOTAL FUNERAL EXPENSES ..............................
-6-
1,256.72
10,087.00
SCHEDULE C-3
ADMINISTRATION EXPENSES
07/19/10 -----------------------
Sovereign Bank, - Verizon,
80.95
utility service, telephone.
07/27/10 Sovereign Bank, - Highmark 131.55
CPA EFT, insurance premium.
07/30/10 Sovereign Bank, - Government 77.37
employees Insurance Co.
(GEICO), insurance premium.
08/06/10 Sovereign Bank, - Line of 49.74
Credit payment.
08/15/10 Sovereign Bank, - bank 0.17
charge.
08/15/10 Sovereign Bank, - bank 0.28
charge.
08/15/10 Sovereign Bank, - bank 1.09
charge.
08/23/10 Marlin R. McCaleb, Esq., - 95.00
reimbursement for funds
advanced to advertise
Letters (Cumberland Law
Journal, $75.00) and to
obtain D.O.D. values of bank
accounts (Sovereign Bank,
$20.00).
08/23/10 Marlin R. McCaleb, Esq., - 143.50
reimbursement for funds
advanced to pay probate fee.
08/23/10 Ronald L. Karns, - 200.00
reimbursement for funds
advanced to pay probate fee.
08/25/10 PPL Electric Utilities, - 103.77
utility Service, electric.
08/27/10 Brett Lechthaler, Cert. Gen. 500.00
Appr., - real estate
appraisal.
-7-
08/27/10 Chuck Bricker, Auctioneer, - 100.00
appraisal of household
contents.
08/27/10 Sovereign Bank, - 176.96
reimbursement for TOPS bank
account erroneously paid to
Estate.
09/03/10 UGI Utilities, Inc., - 113.80
utility service, gas.
09/13/10 Louis J. Harford, Land 1,770.00
Surveyor, - real estate
survey in preparation for
sale.
09/13/10 Penn Waste, Inc., - utility 44.35
service, refuse.
09/13/10 The Patriot-News, - 158.03
advertising Letters.
09/15/10 GEICO, - automobile insurance 97.35
premium.
09/15/10 Sovereign Bank, - Line of 100.37
Credit payment.
09/20/10 PPL Electric Utilities, - 66.00
utility service, electric.
09/27/10 Robert A. Karns, - 91.32
reimbursement for funds
advanced to purchase trash
bags to clean house in
preparation for sale
($17.57), new locks and keys
for doors ($71.32) and new
light bulbs ($2.29).
09/27/10 Ronald L. Karns, - 91.67
reimbursement for funds
advanced to purchase battery
for 2007 Ford Taurus in
preparation for sale.
10/07/10 UGI Utilites, Inc., - utility 73.00
service, gas.
-8-
10/19/10 Comcast, - utility service,
TV cable.
10/19/10 Marlin R. McCaleb, Esq., -
reimbursement for funds
advanced for short
certificates ($8.00), filing
Disclaimer $(5.00) and
recording Disclaimer
($27.00).
10/20/10 PPL Electric Utilities, -
utility service, electric.
10/25/10 Sovereign Bank, - Line of
Credit payment.
10/27/10 Elmer Murry Auctions, Inc., -
auctioneer's commission and
other exxpenses of public
auction of household
contents, furniture and
furnishings.
11/Ol/10 Robert A. Karns, -
reimbursement for funds
advanced for parts and
materials for repairs to the
house in preparation for sale
(build sump pump in basement,
repair broken window in shed,
replace light bulbs).
11/Ol/10 UGI Utilities, Inc., -
utility service, gas.
11/05/10 Robert A. Karns, -
reimbursement for funds
advanced to Capital Area
Carpet Cleaners for cleaning
carpet in house in
preparation for sale.
43.25
40.00
75.00
49.09
1,799.03
76.51
73.00
104.94
-9-
11/10/10 Ronald L. Karns, - 382.05
reimbursement for funds
advanced to purchase storm
door, ceiling fan, fire
extinguishers, materials and
supplies to repair chimney,
oil and gas lines, and to
upgrade the electrical system
from 100 amps to 220 amps,
all in preparation for sale
of house.
11/16/10 PPL Electric Utilities „ - 75.00
utility service, electric.
11/16/10 Sovereign Bank, - Line of 99.64
Credit payment.
11/30/10 UGI Utilities, Inc., - 63.00
utility service, gas.
12/14/10 Sovereign Bank, - Line of 48.61
Credit payment.
12/21/10 PPL Electric Utilities „ - 75.00
utility service, electric.
01/03/11 UGI Utilities, Inc., - 63.00
utility services, gas.
01/06/11 Silver Spring Township 150.00
Municipal Authority, -
utility service- 4th Quarter
sewer.
01/25/11 PPL Electric Utilities, - 74.99
utility service, electric.
01/25/11 Sovereign Bank, - Line of 49.13
Credit payment.
01/26/11 Verizon, - utility service, 175.62
telephone.
-10-
01/28/11 Robert A. Karns, - 139.55
reimbursement for funds
advanced for expenses related
to sale of house:
Commonwealth Code Inspection
Service, electrical
inspection ($60.00);
Conservative Environmental
Services, asbestos inspection
($75.00); Village Square Home
& Auto, 2 gals. paint
($4.55).
01/31/11 UGI Utilities, Inc., - 63.00
utility service, gas.
02/10/11 Kreamer Brothers Glass, Inc., 220.46
- replace broken windows in
preparation for sale of
house.
02/17/11 Amanda E. Bressler, - Seller 6,000.00
assistance with closing costs
on sale of house per
Agreement of Sale dated
12/23/2010.
02/17/11 Amanda E. Bressler, - 46.07
county/township real estate
tax pro-ration.
02/17/11 Keystone Land Transfer, - 14.00
overnight mail postage, sale
of house.
02/17/11 Keystone Land Transfer, - PA 5,825.00
Inheritance Tax escrow.
02/17/11 Keystone Land Transfer, - 12.00
real estate tax
certification, sale of house.
02/17/11 Recorder of Deeds, - Realty 1,180.00
Transfer tax on sale of
house.
02/17/11 ReMax/Piscioneri, - real 7,305.00
estate broker's commission on
sale of house.
-11-
02/17/11 Silver Spring Township
Authority, - 1st Quarter
sewer.
02/17/11 Sovereign Bank, - pay off
mortgage loan on sale of
house.
02/24/11 Robert A. Karns, - transfer
proceeds of joint bank
accounts to surviving owners.
02/24/11 Ronald L. Karns, -
reimbursement for funds
advanced to Scott Danner Home
Improvements ($4,580.00) to
repair roof; Penn Pest LLC
($898.88) for termite
treatment; Ritters Hardware
($15.88); and Lowes Home
Center ($236.73).
02/24/11 Ronald L. Karns, - transfer
proceeds of joint bank
accounts to surviving owners.
02/24/11 UGI Utilities, Inc., -
utility service, gas.
03/15/11 Register of Wills, - filing
Inventory and Appraisement.
09/06/11 Marlin R. McCaleb Trust
Account, - reserve for filing
Account, mailing Notices,
etc..
80.00
6,608.97
3,229.20
5,731.49
3,229.19
56.91
30.00
500.00
--------------
TOTAL ADMINISTRATION EXPENSES .......................
48,053.97
-12-
SCHEDULE C-4
FEDERAL AND STATE TAXES
-----------------------
03/15/11 Register of Wills, Agent, - 4,201.14
Pennsylvania Inheritance Tax.
--------------
TOTAL FEDERAL AND STATE TAXE5 .......................
SCHEDULE C-5
FEES AND COMMISSIONS
--------------------
09/06/11 Robert A. Karns, - 3,850.00
Co-Executor's commission.
09/06/11 Ronald L. Karns, - 3,850.00
Co-Executor's commission.
02/17/11 Marlin R. McCaleb, Esq., - 6,350.00
payment on account of
attorney's fees.
09/06/11 Marlin R. McCaleb, Esq., - 3,700.00
balance of attorney's fee.
--------------
TOTAL FEES AND COMMISSIONS ..........................
TOTAL DISBURSEMENTS OF PRINCIPAL ...................
4,201.14
17,750.00
--------------
81,348.83
-13-
SCHEDULE D
DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES
Ricky D. Karns,
---------------
08/25/10 Ricky D. Karns, - distribution
of household goods, contents
and furniture, in kind.
TOTAL DISTRIBUTIONS TO BENEFICIARIES......
2,157.00
2,157.00
--------------
--------------
-14-
PRINCIPAL BALANCE ON HAND
# Units Description
PNC checking
Household goods, contents,
furniture and furnishings.
Current Value Fiduciary
Acquisition
or as Noted Value
68,388.63 68,388.63
90.00 90.00
---------- ---------
68,478.63 68,478.63
-15-
SCHEDULE G
RECEIPTS OF INCOME
SCHEDULE G-2
INTEREST
Sovereign Bank,
---------------
07/22/10
TOTAL INTEREST INCOME ....................
TOTAL RECEIPTS OF INCOME ..................
0.02
--------------
0.02
0.02
--------------
-16-
INCOME BALANCE ON HAND
Current Value Fiduciary
Acquisition
~~ Units Description or as Noted Value
Sovereign ckg. 0.02 0.02
--------------- ---------------
0.02 0.02
-17-
STATEMENT OF PROPOSED DISTRIBUTION BY
ROBERT A. KARNS AND RONALD L. KARNS,
CO-EXECUTORS OF
THE ESTATE OF GOLDIE A. KARNS,
LATE OF THE TOWNSHIP OF SILVER SPRING,
CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED
ROBERT A. KARNS and RONALD L. KARNS, Co-Executors under the Last Will
and Testament and Codicil of Goldie A. Karns, Deceased, propose to
distribute the balance of said Estate in their hands, to wit: $68,478.65
in accordance with the terms of said Will and Codicil, as follows:
T0: 1. New Hope Ministries, charitable
bequest: $ 500.00
2. Ricky D. Karns (1/6):
Cash: 11,329.77
3. Robert A. Karns (1/6):
Household contents, in kind: 90.00
Cash: 11,239.77 11,329.77
4. Ronald L. Karns (1/6):
Cash: 11,329.77
5. David W. Karns (1/6):
Cumberland County Domestic
Relations: 1,210.141
Cash: 10,119.63 11,329.77
6. John D. Karns (1/6):
Cumberland County Clerk
of Courts: 2,665.132
Cash: 8,664.64 11,329.77
7. Robert A. Karns, Jr. (1/36):
Cumberland County Domestic
Relations: 1,888.30
8. Michael Z. Karns (1/36):
Cash: 1,888.30
9. Heather E. Welch (1/36):
Cash: 1,888.30
1 Delinquent Support as of July 22, 2011. The amount actually to be paid
will be the amount due and owing when distribution is made.
2 Fines, costs, restitution as of July 21, 2011. The amount actually to be
paid will be the amount due and owing when distribution is made.
-18-
10. Stacey A. Karns (1/36):
Cash:
il. Rebecca L. Karns (1/36):
Cash:
12. Rachel A. Karns (1/36):
Cash:
TOTAL TO BE DISTRIBUTED:
AFFIDAVIT
1,888.30
1,888.30
1,888.30
$ 68,478.65
ROBERT A. KARNS and RONALD L. KARNS, hereby certify and say: that we
are the Co-Executors for the Estate of Goldie A. Karns, Deceased; and that
the facts set forth in the foregoing Statement of Proposed Distribution are
true and correct to the best of our knowledge, information and belief.
We understand that false statements herein are made subject to the
penalties of 18 Pa.C.S., Section 4904, relating to unsw rn alsification to
authorities . /)
Date : I I~ 2011 s' ~~r Lj~~~
obert A. Ka ns, Co-Executor
R ald L. Karns, Co-Executor
-19-
AFFIDAVIT
Robert A. Karns and Ronald L. Karns hereby certify and say: that we are
the Co-Executors of the Estate of Goldie A. Karns, Deceased; that we are the
Accountants herein; that we have fully and faithfully discharged the duties of
our office; that the foregoing accounting is true, correct and complete; that
the attached list or schedule (*) contains the names, addresses and amounts
due unpaid creditors having given notice of their claims; that the attached
list or schedule (**) contains the names and addresses of all persons
interested in the distribution of the said Estate; that there are no unpaid
claimants or persons interested in the distribution of the Estate who have
given notice to the Co-Executors and who are not listed herein; and that the
facts set forth in the foregoing Account are true and correct to the best of
our knowledge, information and belief.
We understand that false statements herein are made subject to the
penalties of 18 Pa.C.S., Section 4904, relating to unsworn falsification to
authorities.
We request that distribution be or red by the Court in ccordance with
the Statement of Proposed Distribution h ei .
Date : ~ /~~ I ~ I ~ 2011 .[ ~,G ~~~
obert Ka Co-Executor ----~
Ronald Karns, Co-Executor
UNPAID CREDITORS
None
** PERSONS INTERESTED IN ESTATE:
Robert A. Karns
23 Regency Woods N
Carlisle, PA 17015
Ronald L. Karns
14 East Manor Avenue
Enola, PA 17025
Ricky D. Karns
92 Mark David Ct.
Casselberry, FL 32707
David W. Karns
c/o Robert A. Karns
23 Regency Woods N
Carlisle, PA 17015
John D. Karns
c/o Robert A. Karns
23 Regency Woods N
Carlisle, PA 17015
Joyce M. Stine
717 Hogestown Road
Mechanicsburg, PA 17050
-20-
Robert A. Karns, Jr_
2346 Joanne Avenue
Hummelstown, PA 17036
Michael Z. Karns
336 Old Stonehouse Road, South
Boiling Springs, PA 17007
Tammy L. Karns
1105 Primrose Avenue
Camp Hill, PA 17011
Heather E. Welch
1716 Sheepford Road
Mechanicsburg, PA 17055
Stacey A. Karns
452 W. King Street, Apt. #1
Lancaster, PA 17603
Rebecca L. Karns
336 Old Stonehouse Road, South
Boiling Springs, PA 17007
Rachael A. Karns
336 Old Stonehouse Road, South
Boiling Springs, PA 17007
New Hope Ministries
P.O. Box 448
Dillsburg, PA 17019
-21-