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HomeMy WebLinkAbout12-05-11 DECEDENT'S ESTATE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF TODD R. DEVEREAUX No. 21-09-1147 F_~ ...y F..^ L.i !- -ter; =.'':? t, J ,_; :-- _ , ~--, _. --~ - -_ ,, - _.. - ,~ ~ _ , ;;:. -`' DECEASED PETITION FOR ADJUDICATION / STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. Rule 6.9 This form may be used zn all cases involving the Audit of the Account of a Decedent's Estate. If space is insufficient, riders may be attached. Attach the spouse's election, if any; the papers regalired under items 8-19 inclusive; and any instrument pertinent to the adjudication. INCL UDE ATTACHMENTS AT THE BACK OF THIS FORM. Name of Counsel: Richard C. Snelbaker Supreme Court LD. No.: 6355 Name of Law Firm: Snelbaker & Brenneman, P.C. Address: 44 West Main Street, Mechanicsburg, PA 17055 Telephone: ~ 17-697-8528 Fax: 717-697-7681 Form OC-01 rev. 10.13.06 Pagelofl0 i•. ~~ ~1 Estate of TODD R. DEVEREAUX 1. Name(s) and address(es) of Petitioner(s): Name. Raymond C. Devereaux, Administrator .~3daress: 2702 Logan Street Deceased Camp Hill, PA 17011 Identify any executors or administrators who have not joined in the Petition for Adjudication and Statement of Proposed Distribution and state reason: None Is this the first accounting by this fiduciary'? .....................~ Yes ~] No If not, identify prior accountings, the accounting periods covered, and the date of adjudication of the prior accounting. 2. Decedent died on December 3, 2009 Letters Testamentary or Letters of Adrrunistration were granted to Petitioner(s) on Raymond C. Devereaux Date of Will (i f applicable): N/A Date(s) of Codicils} (if applicable): N/A Date of probate (i f different from date Letters grunted): December 1 ~, 2009 Was a bond required'? I'es~,~] No If yes, state amount: Are proofs of advertising of the grant of Letters attached'? ......... '/~ Yes ~ No Dates of advertising of the grant of Letters: patriot News, 12/25/2009, 01/01/2010 & 01/09/2010, Cumberland Law Journal, 12/25/2009, 01/01/2010 & 0008/2010 Form OC-Ol re-ti'. 10.13.06 Page 2, 0~ 10 Estate of TODD R. DEVEREAUX Deceased 3. Was decedent survived by a spouse? ............................. DYes ~ No If yes, name of the surviving spouse: 4. Has the surviving spouse filed to take an elective share'? ............. DYes ®/ No (See Section 2201 et sue. of the Probate, Estates and Fiduciaries Code) If yes, date of election: 5. In the case of an intestacy, state the names of the decedent's surviving children or surviving issue of deceased children (i f none, so state): Robert T. Devereaux (son) 6. Did decedent marry after execution of Will or Codicil(s)? ........... ~ Yes ~ No Were anv children born to decedent after execution of Will or Codicil(s)? ........................................... DYes ] No If yes, give names and dates of birth: Name: Date of Birth: 7. If required by the Medical Assistance Estate Recovery Act, 62 P.S. § 1412, ivas a request for a statement of claim sent to the Department of Public Welfare? .............................. 0/ Yes ~ No F~~m oc-or re~•. ro.l~.o~ Page 3 of 10 Estate of TODD R. DEVEREAUX Deceased 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 9 below, all unpaid creditors and all claimants listed in item 10 below. In addition, notice of any questions requiring Adjudication as discussed in item 14 below has been or will be given to all persons affected thereby. A. If 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 a Petitioner or counsel certifi~ing that such notice has been given. C. If any person entitled to Notice is not sari jt~ris (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. 9. List all parties (charitable and non-charitable) of whom Petitioner(s) has/have notice or knowledge, having or claiming any interest in the estate as beneficiaries under the Will or Codicil(s) or as intestate heirs if there is a complete or partial intestacy: A. State each party's relationship to the decedent and the nature of each partv's interest(s): .Name and Address of Each Parry in Interest ~ Relationship and Comments, if any ~ Interest Robert T. Devereaux Son 100% 2057 Pennwick Road Lancaster, PA 17601 F,~rm oc-o! rec. io.l~.06 Page 4 of 10 Estate of TODD R. DEVEREAUX Deceased 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 of each. N/A C. 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). N/A D. 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. N/A F~~r~a oc-o~ ,-e,~. lo.l?.o~ Page 5 of 10 Estate of TODD R. DEVEREAUX ,Deceased 10. Other than the claim for the family exemption, list the names of all known claimants and the amount of their claims and state whether each claim is admitted. Name and Address ofEaeh Claimant ,4mountofClaim Claim Gt'ill Cla(rn Admittea? Be Pcrtd In Fl(~l ~ See Accounting Yes DYes ~No ONo Yes ~ Yes ~No Q No Yes ^ Yes ~No ~ No Yes Q Yes ~No Q No If the estate is insolvent, attach a schedule setting forth the order of preference under 20 Pa.C.S. § 3392 and the proposed payments. 11. Was family exemption claimed`? ................................ ^Yes ©/ No Was family exemption allowed? ................................ ^Yes 0/ No Family exemption claimant's name and relationship: Nnme: Relntronshfp: Forrrr OC"-01 rev. 10.13.06 Page ~ Of I O Estate of TODD R. DEVEREAUX Deceased 12. The amount of Pennsylvania Transfer Inheritance Tam and additional Pennsylvania Estate TaY paid, the date(s) of payment(s), and the interest(s) upon which paid, are as follows: Date Payment Interest 0.00 Insolvent Estate 13. On the date of death, was the decedent a fiduciary (personal representative, trustee, guardian, agent under power of attorney) or surety on the bond of a fiduciary? ................... ^ Yes ~ No If yes, provide the name of the estate, indicate whether an account has been filed and confirmed absolutely and all awards performed, or, in the alternative, how the decedent's estate will be discharged for the decedent's fiduciary administration of the estate. 14. A. Describe in detail any questions requiring adjudication and state the position of the Petitioner(s) as to each question: N/A B. Has notice of the question requiring adjudication been given to the parties identified in Paragraph 9 above? .................. Yes Q No 15. If Petitioner(s) has/have knowledge that a share has been assigned, renounced, disclaimed or attached, provide a copy of the assignment, renunciation, disclaimer or attachment, together with any relevant supporting documentation. N/A Fo,~,~ oc-o7 rev. Io.7_.06 Page 7 of 10 Estate of TODD R. DEVEREAUX Deceased 16. Had the decedent been adjudicated an incapacitated person`? .......... 0 Yes ~ No If yes, attach a copy of the Order if available; otherwise state the Court, term. number, date, and name of Hearing Judge. 17. A. List or attach a separate list of additional receipts and disbursements since the closing date of the Account. None 18 If so, attach a copy of the notice. 19. Is the Court being asked to direct the filing of a Schedule of Distribution? .......................... DYes 0/ No B. Has notice of the additional receipts and disbursements been given to the parties identified in Paragraph 9 above? ............. Yes 0 No If a reserve is requested, state amount and purpose. 170.72 Amount: Puri°'e Filing fee for Inventory, First and Final Account and certified mail costs. 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? ........................................ DYes 0 No As to real estate only? ........................................ DYes ©/ No F°rn, oc-o~ re~~. ~o.r~.o6 Page 8 of 10 Estate of TODD R. DEVEREAUX Deceased 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 Distributee(s) None B. Principal: Proposed DistriEn~tee(s~l Insolvent Estate -See Accounting Amount/Proportion Amoztnt~Proportian Submitted By: (All petitioners must sign. Add additional lines if r2~cessarl): Name o~ etitioner: Raymond C. Devereaux, 2,dministrator Name of Petitioner: Forur OC-01 rer. 10.13.06 Page 9 Of I O Estate of TODD R. DEVEREAUX Verification of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies * [that E,e%he he is rare Administrator Deceased of the above-named Hume of corporation Estate of Todd R. Devereaux 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 unswom falsification to authorities). • ~ L Signatur f Petitioner * Corporate petitioners must complete bracketed information. 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 Forrn OGOl rev. 10.13.06 Page 1~ Of 1 U Tt~=P~#riot-News Co. 812 Market St. Harrisburg, PA 17101 Inquiries - 717-255-8213 SNELBAKER, BRENNEMAN & SPARE, P.C. 44 WEST MAIN STREET P.O. BOX 318 MECHANICSBURG PA 17055 cZhe ~latriot News Now you know THE PATRIOT NEWS THE SUNDAY PATRIOT NEWS Proof of Publication Under Act No. 587, Approved May 16, 1929 Commonwealth of Pennsylvania, County of Dauphin} ss Leslie Kramer, being duly sworn according to law, deposes and says: That she is a Staff Accountant of The Patriot News Co., a corporation organized and existing under the laws of the Commonwealth of Pennsylvania, with its principal office and place of business at 812 to 818 Market Street, in the City of Harrisburg, County of Dauphin, State of Pennsylvania, owner and publisher of The Patriot-News and The Sunday Patriot-News newspapers of general circulation, printed and published at 812 to 818 Market Street, in the City, County and State aforesaid; that The Patriot-News and The Sunday Patriot-News were established March 4th, 1854, and September 18th, 1949, respectively, and all have been continuously published ever since; That the printed notice or publication which is securely attached hereto is exactly as printed and published in their regular daily and/or Sundayl Metro editions which appeared on the date(s) indicated below. That neither she nor said Company is interested in the subject matter of said printed notice or advertising, and that all of the allegations of this statement as to the time, place and character of publication are true; and That she has personal knowledge of the facts aforesaid and is duly authorized and empowered to verify this statement on behalf of The Patriot-News Co. aforesaid by virtue and pursuant to a resolution unanimously passed and adopted severally by the stockholders and board of directors of the said Company and subsequently duly recorded in the office for the Recording of Deeds in and for said County of Dauphin in Miscellaneous Book "M", Volume 14, Page 317. PUBLICATION COPY This ad # 0002033907 ran on the dates shown below: December 25, 2009 AOMINISTRATORSNOTICE January 0~, 2010 Leiters of Adminlstrdflon on the Es- January 09, 201 U Cafe of TODb R. DEVEREAt1X , de ceased, late,of Borough of Camp HIII, Cumberlandrrounty, pennsylvanla, have been granted To the undersigned. All persons knowing ihem5elves to be indebted to saki Esfafe'wilTmake pay- • ~ r/'.?I menT Immediately and~fhose having cl6lms will present themYor settlement ;!; toRaymond C. Devereaux SWOrn t0 a~ s~ibscribed before me tli~s 1 ~i'd y of January, 2010 A. D. 2702 Logan Street ~ /,~-...._., i .,~~ Camp VIII, PA 17011 ,~~ ~,.;~ ~ AdminlsTrator ~~ , r i\ ~ /' • SNELBAKER &BRENNEMAN. P.C. lam. ~~------'"'~ aawestMalnstreeT _ NOtary PUbIIC P.O. Box 318 M~chanlcsburg; PA 17055.0318" Attorneys Ct~MM'JNWEALTH C3F PENNSYLVANIA Notarial Seal Sherrie L. Kisrter, Nota-y Public City OF tiatr~alwrg; Oauphln Coutriy My Corrurtissiof~ ~ireffi ~fov. 26, 2011 RNtemDer, Pennsylvania Agmoc7aklpn 9f WatBrlaG PROOF OF PUBLICATION OF NOTICE IN CUMBERLAND LAW JOURNAL (Under Act No. 587, approved May 16, 1929), P. L.1784 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss. Lisa Marie Coyne, Esquire, Editor of the Cumberland Law Journal, of the County and State aforesaid, being duly sworn, according to law, deposes and says that the Cumberland Law Journal, a legal periodical published in the Borough of Carlisle in the County and State aforesaid, was established January 2, 1.952, and designated by the local courts as the official legal periodical for the publication of all Legal notices, and has, since January 2, 1952, been regularly 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, vlz: December 25, 2009, January 1 & January 8, 2010 Affiant further deposes that he is authorized to verify this statement by the Cumberland Law Joiu-nal, 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 allegations in the foregoing statements as to time, place and character of publication are true. arie Coyne, Edi SWORN TO AND SUBSCRIBED before me this 8 day of January, 2010 Devereaux, Todd R., deed. Late of the Borough of Camp Hill. Administrator: Raymond C. Dev- ereaux, 2702 Logan Street, Camp Hill, PA 17011. Attorneys: Snelbaker & Brenne- man P.C., 44 West Main Street, P.O. Box 318, Mechanicsburg, PA 17055-0318. t ~ ~, L • Notary r=T,m~2,.E~a~,a~,~,.e~x ~.,.,z~~ ~J~,,}7N~tiRL 5~~.4 4;?EvCi;.",i-i Fv C~^Li.iNS t+~turs' Pubic CA~`~tiSlE 13~€~O, E~'~',9EE~t~i'~D CQt~iNt'f Cr~;n;nissiori Expires r~pr ?_.b, 201c~ P~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE BUREAU OF PROGRAM INTEGRITY DIVISION OF THIRD PARTY LIABILITY ESTATE RECOVERY PROGRAM PO BOX 8486 HARRISBURG, PA 17105-8486 February 25, 2010 RICHARD C SNELBAKER ESQUIRE 44 W MAIN Si' MECHANICSBURG PA 17055 Re: Todd Devereaux SSN: ###-##-7995 Dear Attorney Snelbaker: Pursuant to your letter dated February 18, 2010, the Department of Public Welfare (DPW), Estate Recovery Program, has reviewed the information you provided regarding the above-referenced individual. It has been determined that DPW will only pursue the recovery of PROBATE ESTATE claims when the individual was fifty-five years of age or older at the time that assistance was received. Therefo.r_e, according to the information you provided, the Department's Estate Recovery Program will not seek any recovery from this estate. If you have any questions, please feel free to contact me. Sincerely, `~ f' Carole A. Procope Recovery Section Manager (717)772-6F04 SNELBAKER ~ BRENNEMAN, P.C. A PROFESSIONAL CORPORATION ATTORNEYS AT LAW 44 WEST MAIN STREET MECHANICSBURG, PENNSYLVANIA 17055 RICHARD C. SNELBAKER KEITH O. BRENNEMAN TO: PNC Bank National Association Counsel of record Brett A. Solomon, Esquire Michael C. Mazack, Esquire Tucker Arensberg, P.C. 1500 One PPG Place Pittsburgh, PA 15222 Steven C. Devereaux C/0 Raymond Devereaux 2702 Logan Street Camp Hill, PA 17011 Chase C/0 Phillips & Cohen Associates, Ltd The Creditor's Rights A Division of Phillips 1C02 Justison Street Wilmington, DE 19801 717-697.8528 P. O. BOX 3t8 FACSIMILE (717) 697-7681 December 5, 2011 Certified Mail No. [7010 1670 0001 0650 1209] Certified Mail No. [7010 1670 0001 065C 1216] Certified Mail rdo. [7010 1670 0001 0650 1223] and Bankruptcy Group & Cohen Associates, Ltd Robert T. Devereaux Certified Mai No. 2057 Pennwick Road [7010 1670 0001 0650 123C] Lancaster, PA 17601 Re: Estate of Todd R. Devereaux, Deceased Estate Nc. 21-09-1147 NOTICE TO PARTIES IN INTEREST The undersigned, as Attorney for Raymond C. Devereaux, Administrator of the Estate of Todd R. Devereaux, Deceased, hereby gives notice to each of the above named persons pursuant to Rule 6.3 of the Pennsylvania Supreme Court Orphans' Court rules as follows: 1. He has filed this date in the office of the Clerk of Orphans' Court and Register of Wills of Cumberland County, Pennsylvania, at Carlisle, PA, the First and Final Account of his administration as such Administrator, together with an Inventory and Statement of Proposed Distribution, true copies of which are enclosed herewith. SNELBAKER ~ BRENNEMAN, P. C. Estate of Todd R. Devereaux, Deceased December 5, 2011 Page 2 2. Said Account and Statement will be presented to a judge of the Orphans' Court Division of the Cumberland County Court of Common Pleas at the Cumberland County Court House, 1 Court House Square, Carlisle, PA 17013, on January 10, 2012 at 9:00 o'clock A.M., prevailing time, at which time said Account will be confirmed and distribution ordered in accordance with said Statement of Proposed Distribution unless written objections are filed prior thereto. 3. You have the right to file written objections to said Account and Statement prior to the confirmation as scheduled above. Very truly yours, Richard C. Snelbaker RCS:sks Enclosures 20 Pa. C. S. ~. SeG, 3392. 3392. ~~ass~fi~atp®n anal arder of pays~~nt If the applicable assets of the estate are insufficient to pay all proper charges and claims in full, the personal representative, subject to any prefer- ence given by Iaw to claims due the United States, shall pay them in the follot~zng order, ~rithout: priority as between claims of the same class: (lj The costs of admviistration. (2) The family exemption. (3) The costs of the decedent's funeral and burial, and the costs. of medicines furnished to him ',nrithin six manths of his death, of medical ar nursiing se.-s~ices performed for hixrl vJzthin that time, of hospital services including n1ai~-penance s rovided hi?.n within that time, of services I:7ravided udder the ineelica] assistance pI°t:gram provided uritllin that tilYie and of Ser~'1CE',8 p!:I"forl',1ed far ,`1?m 1?y aI'ly 6f 1115 eJi7lJlaVeeS ~Vlt11i11 that tll7")e. l4) The cast of a gravemarl•.ei°. (fr) bents for the <.>ecuf,a,ncy of thF deced•erat's ,°e~idence for ix nlon.th; irnrnediately prier to l.~is death. (~.lj C;iailxls by the Comailonwealth and the political suadivi,ians of the Conlinonvaealtll. (E~) .~'~11 other claims. 1"72, <~IZne 3(1, p.L. 5~f3, ltiaa. 164, 9 2, ejf. di~Iy 1, 4972. lixzlended 2i?a6, ~`eb. ?l, P.L. ?5, h~o. 17, § 1, imd. effecti-~~e. E ~' 3 CLAIMS AND LIABILITIES OF ESTATES § ~57:`fa®'7 ~, Primary Autltiority 20 pa. C.S. §§ 3381, 3392, 3532(b)(3} A.L.R. Library `~ A.L.R. Index, Decedents' Estates; Executors and Administrators; ~`, -~ Judgment Liens; ,Judgments, Orders, and Decrees; Liens and Encumbrances; Preferences and Priorities; Tax Liens West's A.L.R. Digest, Executors and Administrators x202 259 to 261, 513(14). 513(11) Legal E~acyclopedias Am. Jur. 2d., Descent and Distribution § 141; Executors and ~: Administrators §§ 649 to G76 C.J.S., Executors anal. Admil-iistrators §§ 503 to 532 § 15 6:~~7 ~e~.er a~ly Pvesear~~i ~ ,efa~p°e~~~~v West's I4_e_y I'Junzber Digest, E_ecutors and Administrators ~ 219.G, 2543 to 2:~i. If the apl~lical:~le assets oI' the dzcedent's estate are ir~su ficient to pa~T <11 proper charges alzd claims in f~a.ll, the personal representative, suti~ject to any preference given by la~v to clailns due ts~e ~Jlzited States, must pay them in the follovJing older, zj~7ithout priority as k~etween claizrls of tI-ie same class: (lj th.e ce}sts of acl.rn.ir?.istr`atio71; (2) the fa3i"tllJ C`,;`>c;n3~tLOn; (d) the costs~o~ the decede~it's funeral and 'burial, and the costs of ~IZedi.cilles furn.l_shecl tc the elecedent within Si.<a II=?F?tll,~~ Of i~_;.`u' OI` f2er death, Of nzea.I~'al sir i1u3"SIr!~ servlOC;S ~~+='i)OZ"IZ~eCt ~OS' t~ze °.~eCedellt Vvitl~.2?z t~,.7cit tlfzlP, (?;. i7~S~~ait2,~ Se?"`.'iceS hz6:.itIClilzu Izlalntenance ~~"f OVB.`ueC~ tl~_e Ci~~i',eCt~I2t L'~%it!IIZ that tIn1E', Of Servl6~eS F3rOVI~^cG i's_I7.CiC'.i ;~~° 7"1"t~ C~iE'a~ u:-iSi~;±22;ce r;`rCtolal7li. pS'C1~IId~.`',i,~r v~73tli~~I ti _., i,t4. ~.F? c3 I:1~. ~ti ~~.. T v s.(~4 j);~?•-~~:~3rI21~',4_2 ~L''Y° the C~lr'i,'_ ~u~ lit ~. oLt-i% ! i (_. 'Ilp}) f~ --`.,,., v1'1L12I'1it t~l£'w ' 1?i~ii: ~4) tJ2t CC)S~ ~i~^ ~ `?;_cd`IOI'L.u°.a 4;.F'2". ~~~ re17tS i0r '~i~e o0ctl.pal2C:y oT the Cle~',ederlt'S r eSld.~',D_G[`. f0I' six Izzonths ilnnzediately Prior to his or her dea.tli; (6) ciaians by tine Colnanon«~ealth and the political sulZdi- visions of the Conznzonwealtlz; and 289 § ~jrj;2,®'~ STANDARD PI;NNSXLVANIA PRACTICE 2D' t7) all other claims.' 'the statutory order of priority applies only in determining the respective rights of unsecured creditors among them- selves, and does not apply to those who, during the decedent's lifetime, have obtained security for their claims by mortgage or by lien of judgznent.Z Such secured creditors continue to ~zave first priority with respect to the encumbered property of the decedent.3 ~lae purpose of the rule fixing the order of priority among unsecured creditors and those tivho ]-zave incurred charges in connectiozl with an estate is to favor certain classes of credi- tors; to this end., the law must be strictly construed, and is subject to the general rule of construction that parties claim- ing the benefit of class legislation zn.ust bI•ing themselves witlxizi its provisions. property which as subject to a valid option agreement made by the decedent while living, and which is subject to a decree of specific performance against his or her estate, takes prior- - itv over the elective share of the decedent's surviving spouses ~Nhen a testator in his wili gives specified property or a share of his estate in exact or substantial compliance with the terms of his ol.~ligations under an inter vivos property settle- z~:xent or antenuptial agreement made with. leis wife, the wife is a creditor of his estate and not a legatee under the will, and consequently, the wife's claim is superior to the claims of other legatees and devisees.° t~There a surety pays money to the government on behalf of_ his ar lier prizzcipal for taxes assessed as due, the surety is entitled to re surrogated to the rights of the government, including any priority which the government Inay have.' (Section 157:20i] '20 Pa. C.S. § 3392. As to the preference for claims due the united States, see §§ 157:215, 17:216. For further discussion of pri- ority of claims, see 10 Sum. Pa. Jur. 2d, Probate, Estates, and Trusts §§ 12:51 to 12:52. 2§ 157:208. 3§ 157:208. °In .re Gilbert's Estate, 5 Pa. D. & C.2d 646, 1956 wL 6522 (Orphans' Ct. 1956). SIn re Brown's Estate, 44G Pa. 401, 289 A.2d 77 (1972). As to specific performance of such agreements, see 20 Pa. C.S. § 3390, discussed in § 164:33. sIn re Estate of Blumenthal, 2002 PA Super 382, 812 A.2d 1279 (2002}. ~In re Sheaffer's Estate, 281 Pa. 13$, 126 A. 205 (1924). 290 '~ ~~, rt ~r ~~ •s: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA. ORPHANS' COURT DIVISION FILE NO: 21-09-1147 FIRST AND FINAL ACCOUNT OF Raymond C. Devereaux, Administrator For ESTATE OF TODD R. DEVEREAUX LAW OFFICES SNELSAKER SC BRENNEMAN, P.C. Social Security #: Tax I D #: Date of Death: Date of Incapacity, if any: Date of Administrator's Appointment: Date of First Complete Advertisement: Accounting for the period: 207-60-7995 27-6362213 December 3, 2009 None December 14, 2009 December 25, 2009 December 3, 2009 to November 22, 2011 Purpose of Account: Raymond C. Devereaux, Administrator offers this Account to acquaint interested parties with the transactions that have occurred during his Administration. It is important that the Account be carefully examined. Requests for additional information; questions or objections can be discussed with: Richard C. Snelbaker Snelbaker & Brenneman, P.C. 44 West Main Street Mechanicsburg, PA 17055 Phone #: 717-697-8528 Supreme Court I.D. No: 06355 C') -r'} ~~ ' _ ~_. - - r i~ G"i:T~ {I" __' r-_ ~l.t .. _ T,i _.... ~_.. Page 1 SUMMARY OF ACCOUNT PRINCIPAL PAGE Receipts 3 ~ Less Disbursements/Claims paid or to be paid upon confirmation of account: Class (1) Claims: Class (2) Claims Class (3) Claims Class (4) Claims Class (5) Claims Class (6) Claims Class (7) Claims Balance before Distributions Distributions to Beneficiaries Principal Balance on Hand For Information: Investments Made Changes in Holdings INCOME Receipts Less Disbursements Balance before Distributions Distributions to Beneficiaries Income Balance on Hand COMBINED BALANCE ON HAND LAW OFFICES SNELB AKER E( BRENNEMAN. P.C. Listing of Unpaid Creditors Listing of Persons Interested in Distribution Estate Affidavit Page 3&4 4 4 4 4 4 4 4 5 5 5 5 5 6 6 7 $12,255.28 $12,255.28 $5,941.58 $0.00 $5,638.70 $0.00 $0.00 $0.00 $0.00 $11,580.28 $675.00 $675.00 $0.00 $0.00 $0.00 $O.GO Page 2 PRINCIPAL RECEIPTS Assets Listed on Inventory per copy attached: (Valued as of Date of Death) ADJUSTMENTS TO INVENTORY SUBSEQUENTf~ECEIPTS 12/20/2009 Raymond C. Devereaux, personal funds advanced to the estate a. 12/20/2009 120.00 b. 1 /6/2010 100.00 c. 8/6/2011 20.00 4/14/2010 Steven C. Devereaux, personal funds advanced to the estate a. 1 /6/2010 5,000.00 b. 4/14/2010 4,000.00 711 312 0 1 0 UGI, refund on gas service 7/13/2010 Proceeds from sale of refrigerator 8/6(2010 PPL, refund on electric TOTAL PRINCIPAL RECEIPTS DISBURSEMENTS OF PRINCIPAL There are insufficient funds to pay all claimants/creditors; therefore the proposed payments and disbursements are based upon the parameters as provided in 20 Pa.CS § 3392 LAW OFFICES SNELBAKER HC BRENNEMAN, P. C. CLASS (1) CLAIMS -COSTS OF ADMINISTRATION 12/28/2009 Janet I. Miller, Tax Collector, personal taxes 12/28/2009 Delaware Department of Transportation, turnpike toll charge 12/30/2009 Metro Bank, check printing fee 1/5/2010 Allstate Insurance, auto insurance premium 1!17!2010 PPL Electric, electric service 1/17/2010 Pennsylvania American Water, water service 1/17/2010 Camp Hill Sewer, sewer service 1/17/2010 UGI, gas service 1/19/2010 Metro Bank, service charge 1/24/2010 Raymond C. Devereaux, repayment for funds advanced to estate 2/10/2010 Camp Hill Sewer, sewer service 2/10/2010 PPL Electric, electric service 2/10/2010 Pennsylvania American Water, water service 2/10/2010 Penn Waste, trash service 2/14/2010 Allstate Insurance, auto insurance premium 2/14/2010 UGI, gas service 2/22/2010 Allstate Insurance, homeowners insurance premium 2/22/2010 Allstate Insurance, auto insurance premium 2/22/2010 Penn Waste, trash service 2/24/2010 Pennsylvania Departrment of Revenue, 2009 income tax 2/24/2010 West Shore Tax Bureau, 2009 income tax 3/8/2010 UGI, gas service 3/8/2010 PPL Electric, electric service 3/8/2010 Pennsylvania American Water, water service 3/31/2010 Allstate Insurance, auto insurance premium 3/31/2010 Comcast, cable TV service 4!9!2010 PPL Electric, electric service $2,791.40 0.00 240.00 9,000.00 84.80 100.00 39.08 $12,255.28 22.00 2.00 20.75 93.35 85.00 352.37 201.04 131.69 37.00 200.00 80.84 85.00 100.00 50.00 139.82 274.59 108.48 49.50 183.50 75.00 17.93 200.00 85.00 50.00 61.03 172.63 85.00 Page 3 CLASS (1) CLAIMS -COSTS OF ADMINISTRATION -CONTINUED 4!9/2010 Allstate Insurance, homeowners insurance premium 4/9/2010 UGI, gas service 4/9/2010 Allstate Insurance, premium for Robert's life insurance policy 4/17/2010 Allstate Insurance, auto insurance premium 5/17/2010 Allstate Insurance, auto insurance premium 5/17/2010 Allstate Insurance, homeowners insurance premium 6/20/2010 Allstate Insurance, homeowners insurance premium 7/13/2010 Allstate Insurance, homeowners insurance premium The following items are to be paid upon confirmation of the accounting: **** Snelbaker & Brenneman, P.C., costs advanced a. Register of Wills, probate fee b. Cumberland Law Journal, advertise Administrator Notice c. Patriot-News, advertise Administrator Notice d. Register of Wills, filing fee for Inheritance Tax Return e. Certified mailing costs *'** Snelbaker & Brenneman, P.C., attorney fees '**' Raymond C. Devereaux, Administrator Commission *** Raymond C. Devereaux, repayment for funds advanced to estate *'** Steven C. Devereaux, partial repayment of funds advanced to the estate also listed as an unpaid creditor for the remaining balance of funds advanced to the estate in the amount of $8,982.09. **~* Reserve for filing fees for Final Accounting, Inventory and certified mail costs TOTAL CLASS (1) CLAIMS TO BE PAID: CLASS (2) CLAIMS -FAMILY EXEMPTION NONE 43.59 150.00 49.50 61.02 61.02 43.59 43.59 43.59 614.53 305.50 75.00 213.49 15.00 5.54 1, 500.00 139.00 40.00 17.91 170.72 $ 5,941.58 $0.00 CLASS (3) CLAIMS -COST OF FUNERAL AND BURIAL AND THE COSTS OF MEDICINES LAW OFFfCES SNELBAKER SC BRENNEMAN, P.C. FURNISHED WITHIN SIX MONTHS OF DEATH 1/17/2010 Azizkhan Associaties, medical services 1/17/2010 Raymond C. Devereaux, funeral luncheon 1(22/2010 Mt. Calvary Church, columbarium 4/14/2010 Myers-Harner Funeral Home, funeral services TOTAL CLASS (3) CLAIMS TO BE PAID: CLASS (4) CLAIMS -COSTS OF GRAVE MARKER NONE CLASS (5) CLAIMS -RENTS FOR OCCUPANCY OF THE DECEDENT'S RESIDENCE NONE CLASS (6) CLAIMS -CLAIMS BY THE COMMONWEALTH AND THE POLITICAL SUBDIVISIONS OF THE COMMONWEALTH NONE CLASS (7) CLAIMS -ALL OTHER CLAIMS Unpaid claim to Chase, C/O Phillips & Cohen Associates, Ltd. for credit card debt in the amount of $5,107.47 (account ending in 9376) TOTAL CLASS (7) CLAIMS TO BE PAID: DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES 912 812 0 1 0 Robert T. Devereaux, household goods retained In-Kind $ 41.84 1,118.86 750.00 3,728.00 $ 5,638.70 $0.00 $0.00 $0.00 $0.00 $0.00 $ 675.00 Page 4 PRINCIPAL BALANCE ON HAND FIDUCIARY VALUE AT ACQUISITION 11/22/2011 VALUE Cash Household Goods *"~ Less expenses to be paid subsequent to confirmation of First and Final Account as as listed on page four of accounting TOTAL PRINCIPAL BALANCE ON HAND INFORMATION SCHEDULES PRINCIPAL INVESTMENTS MADE LAW OFFICES SNELBAKER & BRENNEMAN. P.C. NONE NONE NONE NONE NONE CHANGES IN PRINCIPAL HOLDINGS RECEIPTS OF INCOME DISBURSEMENTS OF INCOME $2,482.16 $ 2,116.40 0.00 $ 675.00 -2.482.16 $0.00 $ 2,791.40 DISBURSEMENTS OF INCOME TO BENEFICIARIES $0.00 $0.00 $0.00 $0.00 $0.00 Page 5 UNPAID CREDITORS: PNC Bank, National Association Any deficiency after Counsel of record for this party: mortgage foreclosure Brett A. Solomon, Esquire Michael C. Mazack, Esquire Tucker Arensberg, P.C. 1500 One PPG Place Pittsburgh, PA 15222 2. Steven C. Devereaux C!O Raymond C. Devereaux 2702 Logan Street Camp Hill, PA 17011 Class 1 Claim for unpaid balance of funds $ 8,982.09 advanced to the estate Chase C/O Phillips & Cohen Associates, Ltd The Creditor's Rights & Bankruptcy Group A Division of Phillips & Cohen Associates, Ltd. 1002 Justison Street Wilmington, Delaware 19801 Class 7 Claim for unpaid credit card debt $ 5,107.47 (account ending in 9376) ** PERSONS INTERESTED IN DISTRIBUTION OF ESTATE: Robert T. Devereaux $0.00 2057 Pennwick Road Lancaster, PA 17601 LAW OFFICES SNELHAKER 8C BRENNEMAN. P.C. Page 6 COMMONWEALTH OF PENNSYLVANIA ) SS. COUNTY OF CUMBERLAND ) Raymond C. Devereaux, being duly sworn according to law deposes and says: that he is the Administrator of the Estate of Todd R. Devereaux, Deceased; that he is the Accountant herein; that the foregoing is a true and complete accounting of his administration of said Estate; that the attached list or or schedule [*] contains the names, addresses and amounts due unpaid creditors who have given proper notice of their claims; that the attached list or schedule [*'`] contains the names and addresses of all persons interested in the distribution of said Estate; and that the facts set forth herein are true and correct to the best of his knowledge, information and belief. f'"'~ t ,,~,~~ Raymo C. Devereaux, Administrat Sworn to and subscribed before me this~Z~1`( day of n~~,;~~j(?~2011 r corin~onivv~a~lirt of a~n~vsnv+wu seat ~e e~+ roars, ~ coo„ Mov. ~, ~ ty ~~~ of ~ LAW OFFICES SNELBAKER 8C BRENNEMAN, P. C. Page 7