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HomeMy WebLinkAbout01-09-12" 3/0, g9~ . 3~ DECEDENT'S ESTATE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF ELAINE SCHOLTEN STEPHAN ,DECEASED No. 21-10-0249 ... , .,~ __ ~;, „-o PETTTION FOR ADJUDICATION / ? ~,~~~, , , STATEMENT OF PROPOSED DISTRIBUTION ,_ °~~`'~ " ~ ~ " PURSUANT TO Pa. O.C. Rule 6.9 ~J c-~ ~' '-" ~~~~ ~S~ 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 arty instrument pertinent to the adjudication. INCL UDE ATTACHMENTS AT THE BACK OF THIS FORM. Name of Counsel: Taylor P. Andrews, Esq. Supreme Court I.D. No.: 15641 Name of Law Firm: Andrews and Johnson Address: 78 W. Pomfret St., Carlisle, PA 17013 Telephone: 717 243-0123 Fax:_ 717 243-0061 Form OGO/ r¢v. !0./3.06 Page 1 of 10 Estate of ELAINE SCHOLTEN STEPHAN 1. Name(s) and address(es) of Petitioner(s): Name: Taylor P. Andrews address: 78 W. Pomfret St. Carlisle, PA 17013 Deceased Identify any executors or administrators who have not joined in the Petition for Adjudication and Statement of Proposed Distribution and state reason: 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 February 28, 2010 ® Letters Testamentary or ~ Letters of Administration were granted to Petitioner(s) on March 12.2010 Date of Will (f applicable): April 18, 2005 Date(s) of Codicil(s) (f applicable): N/A Date of probate (rf different from date Letters granted): same Was a bond required? QYes ®No If yes, state amount: Are proofs of advertising of the grant of Letters attached? ......... ®Yes Q No Dates of advertising of the grant of Letters: 3/25/2010; 4/1 /2010; 4/8/2010 3/26/2010; 4/2/2010; 4/9/2010 Farm oc-oi rev. !0.13.06 Page 2 of 10 Estate of ELAINE SCHOLTEN STEPHAN Deceased 3. Was decedent survived by a spouse? ............................. Yes mNo If yes, name of the surviving spouse: 4. Has the surviving spouse filed to take an elective share? ............. ^Yes ^ 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 (rf none, so state): 6. Did decedent marry after execution of Will or Codicil(s)? ........... ^Yes m No Were any children born to decedent after execution of Will or Codicil(s)? ........................................... ^Yes m 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? .............................. mYes Q No Form oc-oi rev. 10.13.06 Page 3 of 10 Estate of ELAINE SCHOLTEN STEPHAN 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 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 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 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: Deceased A. State each party's relationship to the decedent and the nature of each party's interest(s): Hope College 141 East 12th St., Holland, MI 49423-3607 none /„r~res: $20,000.00 bequest Janet Stephan Harmon 302 Cole Dr., Huntsville, AL 35802 Daughter 1/6 of residual estate Fo.,n oco/ rev. /0.13.06 Page 4 of 10 Estate of ELAINE SCHOLTEN STEPHAN .Deceased in /merest Prof. Julia D. Mahoney, Trustee Trustee for 1/3 of residual estate for Stephan Children Trust Grandchildren UVA Law School, 580 Massie Rd., Charlottesville, VA 22903 See attached supplemented sheet 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. All recipients are sui juris 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). None needed 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 ELAINE SCHOLTEN STEPHAN 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 WrJI Claret Admitted? Be Patd In Full? All claims paid ^Yes ^Yes ^No ^No ^Yes ^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 under 20 Pa.C.S. § 3392 and the proposed payments. 11. Was family exemption claimed? ................................ ^Yes mNo Was family exemption allowed? ................................ ^Yes mNo Family exemption claimant's name and relationship: Name: Relationship: Farm oc-ol rev. !0.!3.06 Page 6 of 10 Estate of ELAINE SCHOLTEN STEPHAN ,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 Payment Interest See Attached Supplement 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 m 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: There are no known questions for adjudication 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. Farm oc-ol rev. I0.I3.06 Page 7 of 10 Estate of ELAINE SCHOLTEN STEPHAN Deceased 16. Had the decedent been adjudicated an incapacitated person? .......... ^Yes m 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. B. Has notice of the additional receipts and disbursements been given to the parties identified in Paragraph 9 above? ............. ^Yes m No 18. If a reserve is requested, state amount and purpose. Amount: Purpose: If a reserve is requested for counsel fees, has notice of the amount of fees to be paid from the reserve been given to the parties in interest? ........................................ ^Yes ^No If so, attach a copy of the notice. 19. Is the Court being asked to direct the filing of a Schedule of Distribution? .......................... ^Yes mNo As to real estate only? ........................................ ^Yes mNo Form OG01 rev. 10.13.06 Page 8 of 10 Estate of ELAINE SCHOLTEN STEPHAN 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 Distribntee(s) See Attached Schedule of Proposed Distribution B. Principal: Propoaed Disdtibutee(s) AmomdProportion AmoundProportton Submitted By: (All petitioners must sign. Add additional lines if necessary): Name Name of Petitioner: Taylor P. Andrews Form oc-o! rev. /0.13.06 Page 9 of 10 Estate of ELAINE SCHOLTEN STEPHAN Verification of Petitioner (Verification must be by at least one petitioner.) Deceased The undersigned hereby verifies * [that ~i.-ne is arle of the above-named vj~o,pomr;on and] that the facts set forth in the foregoing Petition for Adjudication /Statement of Proposed Distribution which are within the personal knowledge of the Petitioner are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be true; and that any false statements herein are made subject to the penalties of 18 Pa. C.S. § 4904 (relating to unsworn falsification to authorities). Sign 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 mad nd the responses herein. Counsel for Petitioner For»,oaor rrv, io.rs.o6 Page 10 of 10 PROOF OF PUBLICATION OF NOTICE IN CUMBERLAND LAW JOURNAL ([Jnder 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 Joumal, 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 Cumberland Law Journal on the following dates, viz: March 26 , Anri12, and Apri19, 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 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. ~, .,-- Lisa Mane Coyne, ditor SWORN TO AND SUBSCRIBED before me this 9 da oy f Aril, 2010 8tephaa, Elaiae Soholtea, deed. Late of West Pennaboro Town- ship. Executor: Taylor P. Andrews, Es- quire, 78 West Pomfret Street, Carlisle, PA 17013. Attorney: Taylor P. Andrews, Es- quire, 78 West Pomfret Street, Carlisle, PA 17013. ~• Notary '` i,IOTARik;~. SEAL J (? ~iOfGiy F'UbIIG CAF'LISLE EOk~3, CU~F3ERL.~.PJD COllNTY g tv9y Commission _>:pir°s Kpr 28, 2010 PROOF OF PUBLICATION State of Pennsylvania, County of Cumberland Tames Kleinklaus, Director of Sales and Marketing,. of The Sentinel, of the County and State aforesaid, being duly sworn, deposes and says that THE SENTINEL, a newspaper of general circulation in the Borough of Cazlisle, County and State aforesaid, was established December 13,1881, since which date THE SENTINEL has been regularly issued in said County, and that the printed notice or publication attached hereto is exactly the same as was printed and published in the regular editions and issues of THE SENTINEL on the following day(s): March 25, Apri11 and 8, 2010 COPY OF NOTICE OF PUBLICATION . ESTATE .,NOTICE ". Letters of T9atamentary for the Estate of ELAINE SCHOLTEN $TEPNAN, deceased; of West,Penneboro Township; Cumberland County: ~ ": ' Pennsylvania,: have beertgranted to mevndersigned. ~+>~ ~>. All persons indebted to the Estate are requested to make immediatepayment, " end those he4ing claims agpinat the Estate are requestedto present them - forsettlemenfwithoutdelayto: Taylor P. Andrews, Esquire, Executor ZBWeatPomlretStreet Carlfsle,.PA17ot3~ - _ Affiant further deposes that he/she is not interested in the subject matter of the aforesaid notice or advertisement, and that all allegations in the foregoing statement as to time, place and character of publication are true. Sworn to and subscribed before me this a~ ~~~ ~~ Notary Public My commission expires: NOTARUIL SEAL BAMB! ANN HECKENDORN NotMy Publk CARLISLE BOROUGH, CUMBERLAND CNTY My Commission Expires Jan 27, 2014 In Re: Estate of Elaine Scholten Stephan Supplemental Pages to Petition for Adjudication 9 A. Trustee for 1/6 of residual Prof. Julia D. Trustee for Mahoney Grandchild estate , Adriana DeBolt Trust UVA Law School, 580 Massie Rd., Charlottesville, VA 22903 Trustee for 1/9 of residual Janet Stephan Harmon, Trustee for Grandchild estate Christian A. Harmon 302 Cole Dr., Huntsville, AL 3580 Janet Stephan Trustee for 1/9 of residual Harmon, Trustee for Grandchild estate Frances E. R. Harmon 302 Cole Dr., Huntsville, AL 3580 Trustee for 1/9 of residual Janet Stephan Harmon, Trustee for Grandchild estate J. Alexander Harmon 302 Cole Dr., Huntsville, AL 3580 In Re: Estate of Elaine Scholten Stephan Supplemental Pages to Petition for Adjudication li n~«e Davmant Interest 6-May-10 $6,750.00 Deposit for discount 17-Aug-10 $1,403.12 Balance due on entire estate received at that time 11-May-11 $1,309.50 all tax due for distribution received from Gainsborg Estate 19-Jul-11 $2,080.65 All tax due on Control Account discovered and obtained in June 2011 22-Dec-11 ($65.41) Refund expected as per Dept of Revenue Appraisement IN RE: IN THE COURT OF COMMON PLEAS OF ESTATE OF ELAINE SCHOLTEN CUMBERLAND COUNTY, PENNSYLVANIA STEPHAN, DECEASED ORPHANS' COURT DIVISION NO. 21-10-0249 SCHEDULE OF PROPOSED DISTRIBUTION Combined Balance for Distribution Remaining as Per First and Partial Account: PER ITEM Third A OF WILL TO: Hope College 141 East 12th St., Holland, MI 49423-3607 PER ITEM Third B OF WILL TO: Janet Stephan Harmon 302 Cole Dr., Huntsville, AL 35802 TO: Prof. Julia D. Mahoney, Trustee for Stephan Children Trust UVA Law School, 580 Massie Rd., Charlottesville, VA 22903 TO: Prof. Julia D. Mahoney, Trustee for Adriana DeBolt Trust UVA Law School, 580 Massie Rd., Charlottesville, VA 22903 TO: Janet Stephan Harmon, Trustee for Christian A. Harmon 302 Cole Dr., Huntsville, AL 35802 TO: Janet Stephan Harmon, Trustee for Frances E. R. Harmon 302 Cole Dr., Huntsville, AL 35802 TO: Janet Stephan Harmon, Trustee for J. Alexander Harmon 302 Cole Dr., Huntsville, AL 35802 Total Distributed: $269,663.94 $20,000.00 $41,610.66 $83,221.31 $41,610.66 $27, 740.44 $27,740.44 $27,740.44 $269,663.94 STATEMENT OF REASONS FOR THE PROPOSED DISTRIBUTION The above distribution is proposed in accordance with the Last Will and Testament of Elaine Scholten Stephan Page 8 1/6/2012 ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND I, Taylor P. Andrews, being duly sworn according to law, depose and say that the facts set forth in the Statement of the Reasons for the Proposed Distribution are true and correct. Sworn to and before me ~ /ar~ _, 29490~~~~ Notary NOTARW.SEAL SHELLY SE%TON, Notary Public Carllele Boro, Cumberland Courny My Commbelon Expire ApAI 28, 2015 Page 9 1/6/2012 __ IN RE: ESTATE OF ELAINE SCHOLTEN STEPHAN, DECEASED ORPHANS' COURT DIVISION ~ NO. 21-10-0249 ~<_p ~ ~ c.~ -"1 `~ r- .:.~-rn .> . :- , ~ii :~ - ;-} - J _j n ~~ FIRST AND FINAL ACCOUNT OF TAYLOR P. ANDREWS -~ --+ EXECUTOR OF THE ESTATE OF ELAINE SCHOLTEN STEPHAN LATE OF WEST PENNSBORO TOWNSHIP,CUMBERLAND COUNTY, PENNSYLVANIA Jam.-) r I ±r~r. ~, ~Y~ ,'11 '` f c. ~ ~ Date of death: Feb. 28, 2010 Letters Granted: March 12, 2010 Advertisement of Letters: The Sentinal: March 25, April 1, 8, 2010 Cumb. Law Journal: March 26, April 2, 9, 2010 ACCOUNT STATED AS FINAL IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Purpose of Account: Taylor P. Andrews offers this account to inform interested parties of the transactions that have occured during this administration. Requests for additional information or questions or objections can be discussed with: Taylor P. Andrews, Esq. 78 W. Pomfret St., Carlisle, Pa. 17013. Phone 717-243-0123 PRINCIPAL Receipts Less Disbursements Balance Before Distributions Distributions to Beneficiaries Principal Balance Remaining SUMMARY & INDEX Paae No. 2 3 $310,896.31 $40,658.96 $270,237.35 $0.00 $270,237.35 INCOME Receipts Less Disbursements Balance Before Distributions Distributions to Beneficiaries Income Balance Remaining COMBINED BALANCE REMAINING 4 4 $125.59 $699.00 ($573.41) $0.00 ($573.41) $269,663.94 Page 1 1/6/2012 PRINCIPAL RECEIPTS (Value as of Date of Receipt unless otherwise indicated) Real Estate: None Tangible Personal Property: Furnishings divided in kind and gifted to Green Ridge Village Cash and Securities: Evergreen Muni Bond Fund-Class A DWS Investments Lord Abbett Fund -Affiliated Fund A Vanguard Wellesley Income Fund Inv. Vanguard Long Term Inv-Gr Inv Vanguard Long Term Treasury Inv Vanguard Lifie Strategy Income Fund Davis New York Venture Fund Class A F&M checking account Northwest FCU Balance from Green Ridge account Verizon refund GEICO refunds ECM Insurance refund Pa Dept of Revenue -state income tax refund Check from Hope College dated before dod Initial distribution from Rosalind Gainsborg Estate MetLife Total Control Account #4044563048 IRS refund -tax year 2009 1040 return Total Receipts of Principal Amount $50,011.41 $15,544.70 $3, 949.47 $51,075.40 $10,255.63 $10,797.61 $21,283.25 $40,750.05 $3,955.08 $25,128.35 $716.29 $2.96 $246.42 $11.00 $35.00 $610.86 $30,000.00 $45,629.83 $893.00 $310,896.31 Page 2 -Principal Receipts PRINCIPAL. DISBURSEMENTS 23-Mar-10 Checkbook charges $21.00 24-Mar-10 Egger Funeral Home $2,198.45 Register of Wills $20.00 Patricia Rosendale CPA, LLC $210.00 1-Apr-10 Andrews & Johnson reimbursements $154.27 9-Apr-10 Northwest FCU Visa $62.74 Amerigas $26.40 Ibis appraisals $150.00 Deborah Piper tax collector $4.90 12-Apr-10 Register of Wills $12.00 23-Apr-10 The Sentinel -legal ad $145.06 Green Ridge Village $2,858.54 Green Ridge Village $314.56 28-Apr-10 bank charge for returned check $10.00 5-May-10 Millennium Pharmacy Systems, Inc. $7.78 6-May-10 Register of Wills $6,750.00 7-May-10 Cumb Law Journal $75.00 28-May-10 Janet Harmon -reimburse expenses $925.54 Paul B. Stephan III -reimburse expenses $1,788.60 10-Jun-10 Andrews 8 Johnson - atty fees $2,000.00 12-Aug-10 Register of Wills -short certificate $4.00 17-Aug-10 Register of Wills Inher. Tx Rtn filing fee $15.00 Register of Wills -Inheritance tax $1,403.12 23-Aug-10 Register of Wills - Add'I probate fees $250.00 28-Sep-10 Andrews & Johnson - ally fees $2,000.00 29-Oct-10 Andrews & Johnson - ally fees $6,000.00 Taylor P. Andrews, Executor $6,000.00 11-May-11 Register of Wills -filing fee Supp Inher. tax $15.00 Register of Wills -Inheritance Tax $1,309.50 Andrews & Johnson - atty fees $900.00 Register of Wills -short certificates $8.00 19-Jul-11 Register of Wills -filing fee Supp Inher. tax $15.00 Register ofWills -Inheritance Tax $2,080.65 25-Oct-11 Register of Wills - add'I probate fee $50.00 Walnut Bottom Radiology $4.26 2-Jan-12 Andrews ~ Johnson - atty fees $2,675.00 Inheritance tax refund expected ($65.41) 2-Jan-12 Fees to file Account & Pet'n $260.00 TOTAL DISBURSEMENTS OF PRINCIPAL $40,658.96 DISTRIBUTIONS TO BENEFICIARIES None Page 3 -Principal dis. INCOME RECEIPTS Vanguard Long Term Treas Fnd -dividend $36.98 Vanguard Long Term Inv Grd Fnd -dividend $46.91 DWS Growth & Income Fnd -dividend $41.70 Total Receipts of Income $125.59 INCOME DISBURSEMENTS 7-Jun-11 PA Dept of Revenue PA-40 $19.00 Patricia Rosendale CPA, LLC $575.00 PA Dept of Revenue PA-41 $105.00 Total Disbursements of Income $699.00 Page 4 -Income In 8 Out COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF CUMBERLAND ) Taylor P. Andrews, Executor ,being duly sworn according to law, deposes and says that the Account as stated is true and correct, and that the Grant of Letters and the first complete advertisement thereof occurred more than four (4) months before filing of the Account, Sworn and subs d to before me this ~ day of Cthy~''y ZU ~ Z TH ~ PENNSYWANIA NoTA~iAt. s~L SHELLY SEXTON, iaotary PubtiG CaAlae eoro, Cumberland Cowley MY Commission Expires April 28, 2015 Page 5 1/6/2012