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HomeMy WebLinkAbout12-09-11_ _ DECEDENT'S ESTATE This form may be used in 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 required under items 8-19 inclusive; and any instrument pertinent to the adjudication. ESTATE OF DONALD L. CARTER, SR. , DECEA~~ED a/k/a DONALD CARTER, D. L. CARTER, or DUKE CARTER No. 21-10-0337 c~ ~_. -- -~.-, _~ ~_ a , _) ~ .. - r~7"1 t .. t ,i T ~ PETITION FOR ADJUDICATION / ~_ _ , ~--~ STATEMENT OF PROPOSED DISTRIBUTION ~~" ~' _ _., } -- -' PURSUANT TO Pa. O.C. Rule 6.9 ` ' _ °z"i .1..1 ~~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANI~~ ORPHANS' COURT DIVISION INCL UDE ATTACHMENTS AT THE BACK OF THIS FORt11 Name of Counsel: Jennifer B. Hipp, Esquire Supreme Court I.D. No.: 86556 Name of Law Firm: James D. Bogar Law Offices Address: One West Main Street, Shiremanstown, PA 17011 Telephone: (717) 737-8761 Fax:~717) 737-2986 Form OC-01 rev. 10.13.06 Page 1 of 10 Estate of DONALD L. CARTER, SR. 1. Name(s) and address(es) of Petitioner(s): Name.• Diane M. Freedman, Executrix Address: 700 Drexel Hills Blvd. New Cumberland, PA 17070 Deceased 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? ..................... ~ Ye;s ~ No If not, identify prior accountings, the accounting periods covered, and the date of adjudication of the prior accounting. 2. Decedent died on March 10, 2010 Letters Testamentary or ~ Letters of Administration were granted to Petitioner(s) on April 7.2010 Date of Will (f applicable): March 6, 2010 Date(s) of Codicil(s) (if applicable): Date of probate (f different from date Letters granted): April 1. 2~1 ~ Was a bond required? Yes ~ No If yes, state amount: Are proofs of advertising of the grant of Letters attached? ......... ~ Y"es ~ No Dates of advertising of the grant of Letters: g/27/10.9/3/1 ~ and 9/1 ~/1 n in r1~P Cumberland Law Journal and the Central Penn Business Journal Form OC-01 rev. 10.13.06 Page 2 of 10 Estate of DONALD L. CARTER, SR. Deceased 3. Was decedent survived by a spouse? ............................. ~ Yes No If yes, name of the surviving spouse: Marian E. Carter 4. Has the surviving spouse filed to take an elective share? ............. ~ ~'es ~ 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 (f none, so state): 6. Did decedent marry after execution of Will or Codicil(s)? ........... ~ Yes ®No Were any children born to decedent after execution of Will or Codicil(s)? ........................................... Q Y~°s ®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, was a request for a statement of claim sent to the Department of Public Welfare? .............................. ~ Ye;s No Form oc-ol rev. 10.13.06 Page 3 of 10 Estate of DONALD L. CARTER, SR. Deceased 8. 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 t:he 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 certifying that such notice has been given. C. If any person entitled to Notice 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 acid 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 party's interest(s): Form OGO1 rev. 10.13.06 Page 4 of 10 Estate of DONALD L. CARTER, SR. ,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. Adriana Blevins, 07/19/2008, Danielle Blevins, mother Brandyn Blevins, 10/2/2001, Danielle Blevins, mother Alexander Cheyne, 05/12/2008, Jennifer Cheyne, mother 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). The children's interests are adequately represented by their parents and the bequest to each child is in an amount less than $25,000.00. (20 Pa.C.S.A. Section 5101(1). 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 Form oc-ol rev. 10.13.06 Page 5 of 10 Estate of DONALD L. CARTER, SR. 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 of Each Claimant Amount of Claim Claim -Will Claim Admitted? Be Paid In Full? None Yes [~ Yes ONo [~ No Yes Q Yes ~No ~No Yes ~ Yes ~No No ®Yes ~ Yes ~No [~ No If the estate is insolvent, attach a schedule setting forth the order of preference sunder 20 Pa.C.S. § 3392 and the proposed payments. 11. Was family exemption claimed? ................................ Yes ~No Was family exemption allowed? ................................ DYes ~No Family exemption claimant's name and relationship: Name: Relationship: Form oc-ol rev. 10.13.06 Page 6 of 10 Estate of DONALD L. CARTER, SR. ,Deceased 12. The amount of Pennsylvania Transfer Inheritance Tax and additional Pennsylvania Estate Tax paid, the date(s) of payment(s), and the interest(s) upon which paid, are as follows: Date 06/09/2010 12/10/2010 07/05/2011 Payment Interest 104,880.25 0.00 54,857.21 0.00 130.75 2.26 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 t:he 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: B. Has notice of the question requiring adjudication been given to the parties identified in Paragraph 9 above? .................. Yes ~ 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. Form oc-oI rev. 10.13.06 Page 7 of 10 Estate of DONALD L. CARTER, SR. Deceased 16. Had the decedent been adjudicated an incapacitated person? .......... 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 B. Has notice of the additional receipts and disbursements been given to the parties identified in Paragraph 9 above? ............. ~ Yes ®No 18. If a reserve is regGGuQQested, state amount and purpose. Amminf• ~~~/J`~0~00 Purpose: Costs to C~lclude administration of Estate including filing fee for Court Accounting; preparation and filing of ]Fiduciary Ince Tax Returns. 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 No As to real estate only? ........................................ Yes ~ No Form OC-Ol rev. 10.13.06 Page 8 of 10 Estate of DONALD L. CARTER, SR. ., 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) Amount/Proportion See Attached. B. Principal: Proposed Distributee(sJ Amount/Proportion See Attached. Submitted By: (All petitioners must sign. Add additional lines if necessary): < ~~ Name of Petitioner: Diane M. Freedman Name of Petitioner: Form OC-01 rev. 10.13.06 Page 9 of 10 Estate of DONALD L. CARTER, SR. ,Deceased Verification of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies * [that heishe is nrle of the above-named name ofcorporarion 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). Signature of 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. S a ur o oun for Petitioner Form OC-01 rev. !0.!3.06 Page 10 of 10 Petition for Adjudication (Continued) 8.(A) Names and Addresses of parties receiving Notice: (Copy of Notice is attached.) Diane M. Freedman 700 Drexel Hills Boulevard New Cumberland, PA 17070 Donald L. Carter, Jr. 10 Drexel Hills Circle New Cumberland, PA 17070 Gregory D. Carter 1006 Hummel Avenue Lemoyne, PA 17043 Alexander Cheyne c/o Jennifer Cheyne 3261 Wendlyn way Edgewater, MD 21037-1632 Brandyn Blevens c/o Danielle Blevens 1921 Debbie Drive York, PA 17403 Adrianna Blevens c/o Danielle Blevens 1921 Debbie Drive York, PA 17403 9. (A) Diane M. Freedman daughter One-third of rest, 700 Drexel Hills Boulevard residue and New Cumberland, PA 17070 remainder Donald L. Carter, Jr. son One-third of rest, 10 Drexel Hills Circle residue and New Cumberland, PA 17070 remainder Gregory D. Carter son One-third of rest, 1006 Hummel Avenue residue and Lemoyne, PA 17043 remainder Alexander Cheyne c/o Jennifer Cheyne 3261 Wendlyn Way Edgewater, MD 21037-1632 Brandyn Blevens c/o Danielle Blevens 1921 Debbie Drive York, PA 17403 Adrianna Blevens c/o Danielle Blevens 1921 Debbie Drive York, PA 17403 great-grandson great-grandson $10, 000.00 ~~pecific bequest $10,000.00 ti;pecific bequest great-granddaughter $10,000.00 specific bequest Page 9: A. & B. Income & Principal Proposed Distributees: Diane M. Freedman Donald L. Carter, Jr. Gregory D. Carter Adriana Blevins Alexander Cheyne Brandyn Blevins Amount/Proportion.: $742,947.10/Balan.ce of One-third of rest., residue & remainder $900,826.50/One-third of rest, residue & remainder $900,826.50/One-third of rest, residue & remainder $10,000.00 specific bequest $10,000.00 specific bequest $10,000.00 specific bequest IN RE: ESTATE OF DONALD L. CARTER, SR., A/K/A DONALD CARTER, D. L. CARTER, or DUKE CARTER,: LATE OF BOROUGH OF, NEW CUMBERLAND, CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISIO]~T NO. 21-10-0337 NOTICE OF FILING ACCOiTNT NOTICE IS HEREBY GIVEN that Diane M. Freedman, Executrix of the Estate of Donald L. Carter, Sr., deceased, has this date filed their ]~irst and Final Account and Statement of Proposed Distribution in the above-captioned Estate in the Cumberland County Register of Wills Office where the same is filed as public record and may be inspected. Enclosed herewith is a copy of the First and Final Account as filed. YOU ARE FURTHER notified that any exceptions or objection: to said Account must be filed in writing at the Cumberland County Cler}c of the Orphans' Court Office not later than the audit day of said Account sched- uled as set forth below. UNLESS written exceptions or objections are filed thereto, said Account will be presented to the above-captioned Court at 9:30 A.M. on Tuesday, January 10, 2011, at which time said Account will be audited. r Date: December 9, 2011 Jennif r B. ipp, Esquire Attorn y for the Estate One West Main Street Shiremanstown, PA 17011 (717) 737-8761 cc: Donald L. Carter, Jr. Gregory D. Carter Alexander Cheyne, c/o Jennifer Cheyne Brandyn Blevins, c/o Danielle Blevins Adriana Blevins, c/o Danielle Blevins Diane M. Freedman, Executrix THE CENTRAL PENN BUSINESS JOURNAL Proof of Publication Under the Pennsylvania Newspaper Advertising Act 45 Pa.C.S. § 101, et seq. Commonwealth of Pennsylvania } ss} County of Dauphin } Jerome Zary, being duly sworn according to law, deposes and says: That he is the Accountant of and duly authorized agent for JOURNAL PUBLICATIONS INC., a corporation organized and existing under the laws of the Commonwealth of Pennsylvania, with its principal office and place of business at 1500 Paxton Street, in the city of Harrisburg, County of Dauphin, State of Pennsylvania; that the THE CENTRAL PENN BUSINESS JOURNAL, a newspaper of general circulation distributed and circulated in Dauphin, Cumberland, Lancaster, Lebanon and York counties , is published by the said JOURNAL PUBLICATIONS INC. at 1500 Paxton Street, in the City, County and State aforesaid; and that THE CENTRAL PENN BUSINESS JOURNAL was established September 9th, 1984 and has been continually published ever since; That the printed notice or publication which is securely attached hereto is exactly as printed and published in the weekly editions/issues of the CENTRAL PENN BUSINESS JOURNAL which appeared on the 27d' day(s) of August and the 3rd and 10`s day(s) of September 2010. That neither he nor said Corporation 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 aze true; and This is a statement published by JOURNAL PUBLICATIONS INC. PUBLICATION ~ w ~ COPY Jerom Y EXECUTRIX'S NOTICE Estate of Donald L. Carter, Sr. Sworn to and subscribed before me this /~ day of A 2010 A.D. Letters Testamentary on the Estate of Don- ald L. Carter, Sr, late of New Cumberland, Cumberland County, Pennsylvania, have been granted to the undersigned. All persons knowing themselves to be indebted to said Este are requested to make immediate pay- ment, and those having claims will present them, wittlout delay, for settlement to: Diane M. Freedman c/o Jennifer B. Hipp, Esquire One West Main Street Shiremanstown, PA 17011 NOTARY ~WEIILTH of PkNNSYL~ {'.-~T~4giAt. BEAT. DUNr;a °;a;-~u;,~,r..v!rFyLEN< nwtary PuWiC ~;ity ;,r I-~arn5burg. i)AUphlrl t%aurrtY MY Cornrnistuon Expwes p~faiter 03.2012 Publisher's Receipt for Advertising Cost JOURNAL PUBLICATIONS INC., publisher of the CENTRAL PENN BUSINESS JOURNAL, newspaper of general circu]ation, distributed and circulated in Dauphin, Cumberland, Lancaster, Lebanon and York counties, hereby acknowledges receipt of the aforesaid notice and publication costs and certifies that the same have been duly paid. THE CENTRAL PENN BUSINESS JOURNAL Re: Estate of Donald L. Carter, Sr. By James D. Bogaz Law Offices One West Main Street Shiremanstown, PA 1701 1 Attention: Jennifer B. Hipp, Esquire 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, 1952, 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 Cumberiland Law Journal on the following dates, viz: August 27, September 3 and September 10 2010 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 111e 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. r ,~ Li Marie Coyne, Editor SWORN TO AND SUBSCRIBED before me this 10 of September, 2010 Carter, Donald L., $r., deed. Late of New Cumberland. Executrix: Diane M. Freedman c/o Jennifer B. Hipp, Esquire, One West Main Street, Shiremans- town, PA 17011. Attorney: Jennifer B. Hipp, Es- quire, One West Main Street, Shiremanstown, PA 17011. Notary NOTARIAL SEAL OE80RAH A COILINS Notary Public CARLISLE BOROUGH, CUMBERLAND COUNTY My Commisaioe Expi»= Apr 28, 201 ~ In the Court of Common Pleas of Cumberland County, Pennsylvania Orphans' Court Division File No. 27-70-0337 Estate of Donald L. Carter Sr. a/k/a Donald Carter, D. L. Carter, or Duke Carter Late of Borough of New Cumberland FIRST AND FINAL ACCOUNT AND STATEMENT OF PROPOSED DISTRIBUTION t? r c~ 'i ~. C t^, i1 Diane M. Freedman, Executrix 4` ~ ~T F _ A_~ _~.~~ .L-~ Date of Death: 03/10/2010 r -~-~ ' `S] _ L ~ ' ., L.~ ~ _ a ,~7 .. ~7 Date of Executrix's Appointment: 04/0112010 Cumberland Law Journal 8/27/10, 9/3/10 and 9/10/10 Date of First Complete Advertisement: Cenral p~ Business Journal 8/27/10, 9/3/10 and 9/10/10 Accounting for the period: 0 3/1 012 0 1 0 to 12/08/2011 Purpose of Account: Diane M. Freedman, Executrix, 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 or questions or objections can be discussed with: Jennifer B. Hipp Bogar and Hipp Law Offices 1 West Main Street Shiremanstown, PA 717-737-8761 Supreme Court I.D. No. 86556 *NOTE: This accounting has been prepared in accordance with information provided by the Executrix, particularly with respect to reimbursements, expenses, distributions and fund balances. All bank and investment accounts were maintained and redeemed by Executrix, Diane M. Freedman. SUMMARY OF ACCOUNT Estate of Donald L. Carter, Sr., Deceased For h~priod of ti"arch 10, 2010 thre~gh December 8, 2011 Proposed Distributions to Beneficiaries PRINCIPAL PAGES 14 Fiduciary Current Acquisition Value Value 2,574,600.10 Receipts: This Account 1-9 3,280,093.83 Net Gain (or Loss) on Sales 0.00 ositions r Other Dis p o 3,280,093.83 Less Disbursements: Debts of Decedent 0.00 Funeral Expenses 10 28,816.66 Administration Expenses 10-11 42,321.15 Federal, State 8~ Local Taxes 11 159,868.21 Commissions 0.00 Fees 11 21,630.00 Exemption Famil 0.00 252,636.32 y Balance Before Distributions 3,027,457.51 Transfer to (from) Principal 0.00 Distributions to Beneficiaries 12 465,879.41 Principal Balance on Hand 2,561,578.10 For Information: Investments Made Changes in Holdings INCOME Receipts This Account Net Gain (or Loss) on Sales or Other Dispositions Less Disbursements Balance Before Distributions Transfer to (from) Income Distributions to Beneficiaries Income Balance on Hand For Information: Investments Made Changes in Holdings COMBINED BALANCE ON HAND 13 13,022.00 0.00 13,022.00 0.00 13,022.00 0.00 0.00 13,022.00 2,574,600.10 SCHEDULE A RECEIPTS OF PRINCIPAL Assets Listed in Inventory (Valued as of Date of Death) «i1 American Express - 20 $100.00 traveler's checks Highmark -premium refund Highmark -prescription drug plan premium refund Metro Bank -Checking Account No. 536671167. Date of death balance $5,797.91. PNC Bank -Checking Account No. 5112040333 -date of death balance $1,196,301.52. West Shore Investment Club -return of investment Diane M. Freedman -Contribution of personal funds to pay for funeral luncheon Donald L. Carter, Jr. -Contribution of personal funds to pay for funeral luncheon Gregory D. Carter -Contribution of personal funds to pay for funeral luncheon Marian E. Carter -Contribution of personal funds to pay for funeral Diane M. Freedman -Contribution of personal funds to pay Rolling Green Cemetery bills and real estate appraisal fee. Fraternal Order of Police -Death Guarantee PA Department of Revenue - 2010 Personal Income Tax Refund Total Cash 1996 Cadillac Deville -VIN#1G6KD52Y2TU275852 - perattached appraisal 2008 Bentley -VIN#SCBBR93W78CO54511. Sold at private sale to dealer per terms listed in attached correspondence. 2009 Lexus -VIN# JTHD446FX95010056 -per attached appraisal 1984 Hitch Hiker Concessions Trailer -VIN# 6024636 - See attached MV-1 (4-10). Purchase price and value are reported at $500.00, value being acceptable by the Pennsylvania Department of Transportation Fiduciary Acquisition Value 2,000.00 317.'72 35.91 5,797.91 1,196,301.52 3,296.65 1,505.65 1,505.65 1,505.66 15,533.00 9,142.00 750.00 16,942.'16 1,254.633.83 3,000.00 125.000.00 78,000.00 500.00 -1 - SCHEDULE A RECEIPTS OF PRINCIPAL Continued Fiduciary Acquisition Value 1984 Hitch Hiker Concessions Trailer -VIN# 635-4669. 500.00 See attached MV-1 (4-10). Purchase price and value are reported as $500.00, value being acceptable by the Pennsylvania Department of Transportation. 1985 Hitch Hiker Concessions Trailer -VIN# 658-4892. 500.00 See attached MV-1 (8-08). Purchase price and value are reported as $500.00. value being acceptable by the Pennsylvania Department of Transportation 1986 Hitch Hiker Concessions Trailer -VIN# 695-5011. 500.00 See attached MV-1 (8-08). Purchase price and value are reported as $500.00, value being acceptable by the Pennsylvania Department of Transportation. 1986 Hitch Hiker Concessions Trailer -VIN# 500.00 7295000000576. See attached Pennsylvania Vehicle Title. Purchase price and value are reported as $500.00, value acceptable by the Pennsylvania Department of Transportation. 1988 Hitch Hiker Concessions Trailer -VIN# 500.00 3696H152031883168. See attached MV-4ST (4-10). Purchase price and value are reported as $500.00, value being acceptable by the Pennsylvania Department of Transportation. 1994 Shantz Concessions Trailer -VIN# 500.00 159U614266M402748. See attached MV-1 (4-10). Purchase price and value are reported as $500.00, value acceptable by the Pennsylvania Department of Transportation. Total Personal Property 209,500.00 Mortyayes/Notec Recaivabl - Black Dog Motorcycle Shop -Private loan in the 75,000.00 principal amount of $75,000.00. Private loan principal balance remains unpaid. Marian Carter is the beneficiary pursuant to Clause Third of the Last Will and Testament of Donald Carter. Mrs. Carter has disclaimed her beneficial interest pursuant to the attached Disclaimer. Total Mortgage /Note Receivable 75,000.00 -2- SCHEDULE A RECEIPTS OF PRINCIPAL Continued Fiduciary Acquisition Value Real Estate -All that certain piece or parcel of land 565,000.00 having thereon erected a commercial building being known and numbered as 6425 Carlisle Pike, Mechanicsburg, Cumberland County, Pennsylvania. Being tax parcel number 38-19-1608-011. The property was acquired by Donald L. Carter, by Deed dated July 31, 1980 and recorded August 2, 1983 in the Cumberland County Recorder of Deeds Office in Deed Book "H", Vol. 30, Page 952. A copy of said Deed is attached hereto and incorporated herein. See Art Campbell letter for date of death valuation. Real Estate -All that certain piece or parcel of land 345,000.00 having thereon erected a dwelling house known and numbered as 1 Bella Vista Drive, Mechanicsburg, Pennsylvania 17050. Being tax parcel number 38-07 -0461-006. The property was acquired by Donald L. Carter, Sr. and Marian E. Carter, husband and wife, by Deed dated October 3, 2006 and recorded October 5, 2006 in the Cumberland County Recorder of Deeds Office in Deed Book 277, Page 108. Marian E. Carter has disclaimed her interest in said property. A copy of said Deed is attached hereto and incorporated herein. See attached Disclaimer. Pursuant to 20 Pa. C.S.A. Section 6201, et. seq., the real property passes in equal shares to the Decedent's three (3) children, in equal shares. Per the attached appraisal the date of death value of said property is $345,000.00. Real Estate -All that certain piece or parcel of land 61,460.00 located in Toboyne Township, Perry County, being tax parcel no. 251,190.00-027.000. Donald Carter, the Decedent herein, along with his three children, Diane M. Freedman, Donald L. Carter, Jr. and Gregory D. Carter, owned a 3/4 interest in said real estate. Based on the county assessed value ($219,990.00) multiplied by the common level ratio factor (1.49) the total assessed value of this property is $327,785.00.. Based on the above, their 3/4 interest is valued at $245,839.00. The Decedent's 1/4 interest is valued at $61,460.00. See attached Deed. -3- SCHEDULE A RECEIPTS OF PRINCIPAL Continued Fiduciary Acquisition Value Real Estate -All that certain piece or parcel of land 332,500.00 having thereon erected a commercial building being known and numbered as 6427 Carlisle Pike, Mechanicsburg, Cumberland County, Pennsylvania. Being tax parcel number 38-19-1608-010. The property was acquired by Donald L. Carter, Sr. and Marian E. Carter, his wife, by Deed dated September 16, 1993 and recorded September 21, 1993 in the Cumberland County Recorder of Deeds Office in Deed Book "N", Vol. 36, Page 784. A copy of said Deed is attached hereto and incorporated herein. Marian E. Carter has disclaimed her interest in said property. See attached Disclaimer. Pursuant to 20 Pa. C.S.A. Section 6201, et. seq., the real property passes in equal shares to the Decedent's three (3) children, in equal shares. See Art Campbell letter for date of death valuation. Real Estate -All that certain piece or parcel of land 27,500.00 being known as 314 S. Front Street, Wormleysburg, Pennsylvania. Being tax parcel number 47-21-0265 -013. The property was acquired by Donald Lee Carter, Sr. and Marian E. carter, husband and wife, by Deed dated September 26, 1995 and recorded October 4, 1995 in the Cumberland County Recorder of Deeds Office in Deed Book 129, Page 300. A copy of said Deed is attached hereto and incorporated herein. Marian E. Carter has disclaimed her interest in said property. See attached Disclaimer. Pursuant to 20 Pa. C.S.A. Section 6201, et. seq., the real property passes in equal shares to the Decedent's three (3) children, in equal shares. See Art Campbell letter for date of death valuation. -4- SCHEDULE A RECEIPTS OF PRINCIPAL Continued Fiduciary Acquisition Value Real Estate -All that certain piece or parcel of land 189,500.00 being known and numbered as 398 S. Front Street, Wormleysburg, Cumberland County, Pennsylvania. Being tax parcel number 47-21-0265-010. The property was acquired by Donald L. Carter, Sr. and Marian E. Carter, by Deed dated August 2, 1996 and recorded August 15, 1996 in the Cumberland County Recorder of Deeds Office in Deed Book 144, page 277. A copy of said Deed is attached hereto and incorporated herein. Marian E. Carter has disclaimed her interest in said property. See attached Disclaimer. Pursuant to 20 Pa. C.S.A. Section 6201, et. seq., the real property passes in equal shares to the Decedent's three (3) children, in equal shares. See Art Campbell letter for date of death valuation. Real Estate -All that certain piece or parcel of land 55,000.00 being known and numbered as 316 S. Front Street, Wormleysburg, Cumberland County, Pennsylvania. Being tax parcel number 47-21-0265-012. The property was acquired by Donald Lee Carter, Sr. and Marian E. Carter, husband and wife, by Deed dated September 26, 1995 and recorded October 4, 1995 in the Cumberland County Recorder of Deeds Office in Deed Book 129, Page 296. A copy of said Deed is attached hereto and incorporated herein. Marian E. Carter has disclaimed her interest in said property. See attached Disclaimer. Pursuant to 20 Pa. C.S.A. Section 6201, et. seq., the real property passes in equal shares to the Decedent's three (3) children, in equal shares. See Art Campbell letter for date of death valuation. -5- SCHEDULE A RECEIPTS OF PRINCIPAL Continued Fiduciary Acquisition Value Real Estate -All that certain piece or parcel of land 20,000.00 being known and numbered as 327 S. Front Street, Wormleysburg, Cumberland County, Pennsylvania. Being tax parcel number 47-21-0265-031. The property was acquired by Donald L. Carter, Sr. and Marian E. Carter, his wife, by Deed dated February 12, 1998 and recorded in the Cumberland County Recorder of Deeds Office in Deed Book 172, Page 111. Marian E. Carter has disclaimed her interest in said property. See attached Disclaimer. Pursuant to 20 Pa. C.S.A. Section 6201, et. seq., the real property passes in equal shares to the Decedent's three (3) children, in equal shares. See Art Campbell letter for date of death valuation. Real Estate -All that certain piece or parcel of land 22,500.00 being located on S. Front Street, Wormleysburg, Cumberland County, Pennsylvania, being tax parcel number 47-21-0265-026. The property was acquired by Donald L. Carter, Sr. and Marian E. Carter, husband and wife, by Deed dated August 2, 1996 and recorded August 12, 1996 in the Cumberland County Recorder of Deeds Office in Deed Book 144, Page 31. A copy of said Deed is attached hereto and incorporated herein. NOTE: The Deed referenced herein contains multiple tracts. Although the Deed lists only one tax parcel number, each tract has been assigned a separate tax parcel number and separate tax bills are issued for each tract. Marian E. Carter has disclaimed her interest in the said properties, except for 313 S. Front Street, Wormleysburg. See attached Disclaimer. Pursuant to 20 Pa. C.S.A. Section 6201, et. seq., the real property passes in equal shares to the Decedent's three (3) children, in equal shares. -6- SCHEDULE A RECEIPTS OF PRINCIPAL Continued Fiduciary Acquisition Value Real Estate -All that certain piece or parcel of land 12,500.00 being known and numbered as 321 S. Front Street, Wormleysburg, Cumberland County, Pennsylvania, being tax parcel number 47-21-0265-028. The properly was acquired by Donald L. Carter, Sr. and Marian E. Carter, husband and wife, by Deed dated August 2, 1996 and recorded August 12, 1996 in the Cumberland County Recorder of Deeds Office in Deed Book 144, Page 31. A copy of said Deed is attached hereto and incorporated herein. NOTE: The Deed referenced herein contains multiple tracts. Although the Deed lists only one tax parcel number, each tract has been assigned a separate tax parcel number and separate tax bills are issued for each tract. Marian E. Carter has disclaimed her interest in the said properties, except for 313 S. Front Street, Wormleysburg. See attached Disclaimer. Pursuant to 20 Pa. C.S.A. Section 6201, et. seq., the real property passes in equal shares to the Decedent's three (3) children, in equal shares. Real Estate -All that certain piece or parcel of land 72,500.00 being located on River Alley, Wormleysburg, Cumberland County, Pennsylvania, being tax parcel number 47-21-0265-006. The property was acquired by Donald L. Carter, Sr. and Marian E. Carter, husband and wife, by Deed dated August 2, 1996 and recorded August 12, 1996 in the Cumberland County Recorder of Deeds Office in Deed Book 144, Page 31. A copy of said Deed is attached hereto and incorporated herein. NOTE: The Deed referenced herein contains multiple tracts. Although the Deed lists only one tax parcel number, each tract has been assigned a separate tax parcel number and separate tax bills are issued for each tract. Marian E. Carter has disclaimed her interest in the said properties, except for 313 S. Front Street, Wormleysburg. See attached Disclaimer. Pursuant to 20 Pa. C.S.A. Section 6201, et. seq., the real property passes in equal shares to the Decedent's three (3) children, in equal shares. -7- SCHEDULE A RECEIPTS OF PRINCIPAL Continued Fiduciary Acquisition Value Real Estate -All that certain piece or parcel of land 20,000.00 being known and numbered as 323 S. Front Street, Wormleysburg, Cumberland County, Pennsylvania, being tax parcel number 47-21-0265-029. The property was acquired by Donald L. Carter, Sr. and Marian E. Carter, husband and wife, by Deed dated August 2, 1996 and recorded August 12, 1996 in the Cumberland County Recorder of Deeds Office in Deed Book 144, Page 31. A copy of said Deed is attached hereto and incorporated herein. NOTE: The Deed referenced herein contains multiple tracts. Although the Deed lists only one tax parcel number, each tract has been assigned a separate tax parcel number and separate tax bills are issued for each tract. Marian E. Carter has disclaimed her interest in the said properties, except for 313 S. Front Street, Wormleysburg. See attached Disclaimer. Pursuant to 20 Pa. C.S.A. Section 6201, et. seq., the real property passes in equal shares to the Decedent's three (3) children, in equal shares. Real Estate -All that certain piece or parcel of land 17,500.00 being known and numbered as 325 S. Front Street, Wormleysburg, Cumberland County, Pennsylvania, being tax parcel number 47-21-0265-030. The property was acquired by Donald L. Carter, Sr. and Marian E. Carter, husband and wife, by Deed dated August 2, 1996 and recorded August 12, 1996 in the Cumberland County Recorder of Deeds Office in Deed Book 144, Page 31. A copy of said Deed is attached hereto and incorporated herein. NOTE: The Deed referenced herein contains multiple tracts. Although the Deed lists only one tax parcel number, each tract has been assigned a separate tax parcel number and separate tax bills are issued for each tract. Marian E. Carter has disclaimed her interest in the said properties, except for 313 S. Front Street, Wormleysburg. See attached Disclaimer. Pursuant to 20 Pa. C.S.A. Section 6201, et. seq., the real property passes in equal shares to the Decedent's three (3) children, in equal shares. Total Real Estate 1,740,960.00 -8- SCHEDULE A RECEIPTS OF PRINCIPAL Continued Fiduciary Acquisition Value Total Receipts 3,280,093.83 Total Receipts of Principal 3,2so,os3.s3 -9- SCHEDULE C DISBURSEMENTS OF PRINCIPAL 03/19/2010 Myers Harner Funeral Home -Funeral 15,533.00 03/19/2010 Rock Bass Grille -funeral luncheon 4,516.96 03/19/2010 Rolling Green Cemetery -Interment 3,023.00 03/19/2010 Rolling Green Cemetery -Grave Marker 4,349.00 03/19/2010 Rolling Green Cemetery 1,395.00 Total Funeral Expenses 03/11/2010 PNC Bank -Checking Account No. 5112040333. 18,062.55 Outstanding checks as of date of death. 03/27/2010 Gary R. Sebolt -Fee to appraise real estate located at 375.00 1 Bella Vista Drive, Mechanicsburg, Pennsylvania 04/01/2010 Register of Wills -probate fees 553.60 06/22/2010 Register of Wills -Short Certificates 12.00 08/17/2010 Cumberland Law Journal -Executrix's Notice 75.00 08/31/2010 Recorder of Deeds -fee to file deed 64.00 09/21/2010 Journal Publications -Executrix's Notice 85.00 11/09/2010 Register of Wills -Short Certit'icate 4.00 11/22/2010 RESERVES -Costs to conclude administration of 21,580.00 Estate, including filing fee for Court Accounting; preparation and filing of Fiduciary Income Tax Returns 12/09/2010 Register of Wills -Additional Probate Fee 1,350.00 12/09/2010 Register of Wills -Filing fee for ten (10) Disclaimers 40.00 12/09/2010 Register of Wills -Filing fee for PA Inheritance Tax 30.00 Return and Inventory 04/18/2011 Register of Wills -fee to file Amendment to Petition 15.00 for Probate 04/27/2011 Register of Wills -fee for 10 additional Short 40.00 Certificates 05/27/2011 Register of Wills -fee for 5 additional Short 20.00 Certificates 28,816.96 -10- SCHEDULE C DISBURSEMENTS OF PRINCIPAL Continued 07/05/2011 Register of Wills -Filing fee for Supplemental Pennsylvania Inheritance Tax Return Total Miscellaneous Administrative Expenses Federal State and Local Taxes 06/09/2010 Register of Wills, Agent - PA Inheritance Tax paid at 5% discount 12/09/2010 Register of Wills, Agent - PA Inheritance Tax paid with Return 07/05/2011 Register of Wills, Agent - PA Inheritance Tax paid with Supplemental Return Total Taxes Fees 12/09/2010 Jennifer B. Hipp -Attorney's fees for representation of Estate per agreement 07/05/2011 Jennifer B. Hipp, Esquire -Fee for preparation of Supplemental Pennsylvania Inheritance Tax Return 12/08/2011 Jennifer B. Hipp -Attorney's fees for representation of Estate per agreement Total Fees TOTAL DISBURSEMENTS OF PRINCIPAL 15.00 104,880.25 54,857.21 130.75 10,500.00 630.00 10,500.00 42,321.15 159,868.21 21,630.00 252,636.32 -11- SCHEDULE D DISTRIBUTIONS OF PRINCIPAL 03/11/2010 Diane M. Freedman -1/3 of the value of the 1996 1,000.Oq Cadillac Deville 03/11/2010 Donald L. Carter, Jr. -1/3 of the value of the 1996 1,000.00 Cadillac Deville 03/11/2010 Gregory D. Carter -1/3 of the value of the 1996 1,000.00 Cadillac Deville 11/03/2010 Christopher Freedman -Specific Bequest 10,000.00 04/18/2011 Diane M. Freedman -1/3 of value of outstanding 25,000.00 private loan due from Black Dog Motorcycle Shop 04/18/2011 Donald L. Carter, Jr. - 1/3 of value of outstanding 25,000.00 private loan due from Black Dog Motorcycle Shop 04/18/2011 Gregory D. Carter -1/3 of value of outstanding private 25,000.Op loan due from Black Dog Motorcycle Shop 07/05/2011 Diane M. Freedman -Distribution of titles to seven (7) 3,500.00 concessions trailers 08/30/2011 Diane M. Freedman -Advancement 154,379.411 11/23/2011 Diane M. Freedman -Advancement 50,000.00 11/23/2011 Donald L. Carter, Jr. -Advancement 50,000.Oq 11/23/2011 Gregory D. Carter -Advancement 50,000.00 12/18/2011 Danielle Blevins -Specific Bequest 10,000.gO 12/18/2011 Erick Carter -Specific Bequest 10,000.00 1 211 812 01 1 Glenn Carter -Specific Bequest 10,000.00 1 2/1 81201 1 Jared Carter -Specific Bequest 10,000.00 12/18/2011 Jennifer Cheyne -Specific Bequest 10,000.00 12/18/2011 Lauren Carter -Specific Bequest 10,000.Oq 1 211 812 01 1 Nick Carter -Specific Bequest 10,000.00 465,879.41 TOTAL DISTRIBUTIONS TO BENEFICIARIES 465,879.41 -12- SCHEDULE G RECEIPTS OF INCOME Metro Bank 05/06/2010 Metro Sank -Checking Account No. 536671167. 3.05 Interest earned in account from date of death to closeout. _ 3.05 Integri 12/31/2010 Integrity Bank -Interest earned in Estate account in 7,576.77 2010 7,576.77 Integri Bank 11/11/2011 Integrity Bank -Interest earned in Estate account through November 11, 2011 TOTAL BANK INTEREST TOTAL RECEIPTS OF INCOME 5,442.18 5,442.18 13,022.00 13,022.00 -13- PROPOSED DISTRIBUTIONS TO BENEFICIARIES Current Value Fiduciary 12/08/2011 Acquisition or as noted Value TO: Adriana Blevins -Specific Bequest 10,000.00 Alexander Cheyne -Specific Bequest 10,000.00 Brandyn Blevins -Specific Bequest 10,000.00 Diane M. Freedman -Real Estate -Various parcels of real property, 580,320.00 as listed in Schedule A of this Account, to be transferred to all three residuary beneficiaries as tenants in common without the right of survivorship. One-third of the value of all real property to be transferred is listed here. Diane M. Freedman -Proposed Distribution 162,627.10 Donald L. Carter, Jr. -Real Estate -Various parcels of real property, 580,320.00 as listed in Schedule A of this Account, to be transferred to all three residuary beneficiaries as tenants in common without the right of survivorship. One-third of the value of all real property to be transferred is listed here. Donald L. Carter, Jr. -Proposed Distribution 320,506.50 Gregory D. Carter -Real Estate -Various parcels of real property, as 580,320.00 listed in Schedule A of this Account, to be transferred to all three residuary beneficiaries as tenants in common without the right of survivorship. One-third of the value of all real property to be transferred is listed here. Gregory D. Carter -Proposed Distribution 320,506.50 2,574,600.10 Total 2,574,600.10 -14- In the Court of Common Pleas of Cumberland County, Pennsylvania Orphans' Court Division File No. 21-10-0337 Estate of Donald L. Carter. Sr.. Deceased Verification Diane M. Freedman, Executrix under the Last Will and Testament of Donald L. Carter Sr., Deceased, hereby declares under oath that he/she has fully and faithfully discharged the duties of his/her office; that the foregoing Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that atl known claims against the Estate have been paid in full; that, to his/her knowledge, there are no claims now outstanding against the Estate; that all taxes presently due from the Estate have been paid; and that the grant of Letters Testamentary and the first complete advertisement thereof occurred more than four months before the foregoing Account. This statement is made subject to penalties of 18 Pa. C.S.A. Section 4904 relating to unsworn falsification to authorities. Dated: ~~ ~ ~ ~ ~ ~~il,~- /~k~C. Diane M. Freedman, Executrix ~. LAST WILL AND TESTAMENT OF DONALD CARTER I, DONALD CARTER of New Cumberland, Cumberland County, Pennsylvania, being of sound mind, memory and understanding, do hereby make, publish and declare this atic and for my Last Will and Testament, hereby revoking all other wills and codicils heretofore made by me. .FIRST I direct the payment of my debts and the expensE~s of my last illness and funeral from my estate as soon after my c~eath as conveniently may be done. Further, in this connection, I authorize my personal representative to expend funds from my estate, in such amount as my personal representative shal]_ consider necessary and desirable, for the purchase, erection and inscription of a suitable marker for my grave. SECOND I give, devise and bequeath the amount of Ten Thousand ($10,000.00) each to each of my grandchildren and great- grandchi ldren as survive me . bbl G~:u ° U'~ ~ ~~ r7 s rr~ e~sn~.- THIRD In the event I am survived by my wife, Marian Cartier, I give, devise and bequeath any and all funds owed to me at the time of my death, of whatever nature, secured or unsecured, to ~ ~ tiC !'Yl . 1-R E ~Dt~ c4 n/ as TRUSTEE, under the f ol.Lowing conditions: A) My Trustee shall hold the principal of the Residuary Trust in one under the following terms and conditions: 1. My Trustee shall pay to or for the benefit of my wife Marian Carter all principal or interest payments received from the debts owed to me as assigned to the TRUST. In addition, I give my TRUSTEE the right to use any further sums of money available in said trust for the health, safety and welfare of my wife, Marian Carter, taking into consideration such assets as are otherwise available for this purpose. 2. Upon the death of my wife, Marian Carter, my Trustee shall terminate the trust and distribute the remaining assets of the trust in equal shares to my sons Donald L. Carter, Jr. and Gregory D. Carter and my daughter, Diane M. Freedman. 3. In the event any of the designated residual beneficiaries under this Paragraph THIRD shall predecease the termination of the Trust identified in this Paragraph THIRD, I direct that the share of the said decedent shall be vested. in the person or persons other than to the child's creditors, estate, or the creditors of the beneficiary's estate, in such proportions and subject to such trusts and conditions, as such beneficiary shall appoint by specific reference to this power in his or her will, or if such power is not exercised in full, the unappointed residuary assets in the Trust shall be distributed to such. deceased beneficiaries' issue, per stirpes; provided, however, any portion of such Trust which would be distributed to any beneficiary for whom a trust is then held hereunder shall be added to such trust. B) Should the principal of any trust herein provided for be or become too small in my Trustee's discretion to make establishment or continuance of the trust advisable, my personal representative or Trustee may distribute the remaining principal and any accumulated or undistributed income outright to th.e beneficiaries in the proportions to which they are then entitled. The receipts and releases of the distributees will terminate absolutely the rights of all persons who might otherwise have future interest in the trust, whether vested or contingent:, without notice to them and without the necessity of filing an account with the court. C) In the event my said Trustee shall, for any z•eason, fail to so serve, I appoint as successor Trustee hereunder. FOURTH I give devise and bequest all of the rest, residues and remainder of my estate of whatever nature and wherever situate in as nearly equal shares as practicable to my sons Donald L. Carter, Jr. and Gregory D. Carter and my daughter Diane M. Freeman of Cumberland County, Pennsylvania. If I am not survived by any of such children, I direct that his or Pier share be divided in as nearly equal shares as practicable among his or her children. FIFTH Any and all payment or payments of any sum or sums, whether in cash or in kind and whether for principal or ir.~come, payable hereunder shall be made upon the sole receipt of t:he respective individual to whom the payment is made, and free from anticipation, alienation, assignment, attachment, and pledge, and free from control by the creditors of any such beneficiary. SIXTH I appoint my children Donald L. Carter, Jr., Gregory D. Carter and Diane M Freeman Co-Executors of this my Last Will and Testament. Further, I direct said Co-Executors utilize mfr attorney, Steven J. Fishman, of Carlisle, Pennsylvania for such services as are legally necessary to settle my estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, consisting of four(4) typewritten pages, the first three of which bears my initials or signature in the margin for the purpose of identification, this 4` ~' day of ~ March, 2 010 . ~. , C .~.,~ ( seal ) DONALD CARTER Signed, sealed, published and declared by the above named testator, DONALD CARTER, as and for his Last Will and Test:ament, in the presence of us, who, at his request, in his sight and presence, and in the sight and presence of each other, have hereunto subscribed our names as witnesses. DRESS DD ~~ /C/L~GIC~~G~e~U,~(s'R ~7d7~ ADDRESS COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND We, DONALD CARTER, and the testator and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument of his Last Will and Testament, and that he signed willingly and that he executed as his free and voluntary act for the purposes therein expressed, and that each of the witnE=_sses, in the presence and hearing of the testator, signed the Will as witnesses, and that to the best of their knowledge, the testator was at the time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence. Sworn to and subscribed before me this day of 2010.