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HomeMy WebLinkAbout01-24-12O ~(~, ~(a~. 35 ~. 1 ~~~ DECEDENT'S ESTATE _ ~~ ~~, ~~ ~~ ~~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ~ ~ ~ "'`' ~~ ~ ORPHANS' COURT DIVISION ~ "~+- ~~.~ , , 1h~~4` k. rV ESTATE OF CxARL.FB E_ DF.TWEILER .DECEASED No. 21-11-0137 PETITION FOR ADJUDICATION / STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. Rule 6.9 This form may be used in all cases involving the Audit of the Account of a Decedent's Estate. If space is insu, f~ j`icient, 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. INCLUDE ATTACHMENTS AT THE BRCS OF THIS FORM. Name of Counsel Marlin R. McCaleb, Esg. Supreme Court LD. No.: 06353 Name of Law Firm: Law Offices- Marlin R. McCaleb Address: 219 East Main Street, P.O. Box 230, Mechanicsburg, PA 17055-0230 Telephone: (717) 691-7770 Fax: X717) 691-?772 Fo,m oc-o! ,~,.. lo.is.oe Page 1 of 10 ` f. Estate of CHARLES E. DETWILER 1. Name(s) and address(es) of Petitioner(s): Name. Emily B:nrb~ge Russ Ipsen addr~: P.O. Box 357 Lincolndale. NY 10540 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? ..................... ~ Yes Q No If not, identify prior accountings, the accounting periods covered, and the date of adjudication of the prior accounting. 2. Decedent died on January 27,::x011 ® Letters Testamentary or ®Letters of Administration were granted to Petitioner(s) on Date of Will (zf applicable): March 10, 2005 Date(s) of Codicil(s) (if applicable): N/A Date of probate (different from date Letters granted): February 3. 2011 Was a bond required? (Yes ®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: CLJ: February 18,<'2i4, Mar+t:h 4, 2011; P-N. February 18, 25, March 4, 201.1. Form oc-oi rev.10.~3.06 Page 2 of 10 Estate of CHAFtLE5 E. IETWEILER Deceased 3. Was decedent survived by a spouse? ............................. ®Yes ®No If yes, name of the surviving spouse: 4. Has the surviving spouse filed to take an elective share? . N/.A........ QYes ~ 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 (none, so state): N/A 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)? ........................................... ~ Yes ®No If yes, give names and dates of birth: Name: Date of Birth: N/A 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? .............................. ®Yes ~ No Fa,m oc-o~ rte. ~o.is.o6 Page 3 of 10 Estate of CHARLES E. DETWEILER ,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 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 lrnowledge, 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): Foy oc-oi ,~. ro.i3.o6 Page 4 of 10 Estate of CHARLES E. DETWEILER Deceased 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 FormOC-0I rev. 10./3.06 Page 5 of 10 B. Identify each party who is not sui juris (e.g., minors or incapacitated persons). For each suchpariy, 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. I Estate of GE~ARLES E. DETWEILER ,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 fill Claim Admitted? Be Paid In Full? None ®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? ... N~'.°'........... ............ Yes ®No Was family exemption allowed? ................................ ®Yes ®No Family exemption claimant's name and relationship: Name: Relationship: Form OC-01 rev. 10./3.06 Page 6 of 10 Estate of CHARLES E. DETWEILER 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 Aril 14. 2011 $ 7,500.00 July 29,~~n1~1: $ ?,410.00 0.00 0.00 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. Descn'be in detail any questions requiring adjudication and state the position of the Petitioner(s) as to each question: None B. Has notice of the question requiring adjudication been given to the parties identified in Paragraph 9 above? .................. ®Yes ®No N/A 1S. If Petitioner(s) has/have lrnowledge 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. See attached Renunciation by John Bolash. The Lakeside Lutheran Church is in the process of corporate dissolution (see attached letter dated April 27,2011, from Clarence B, Turns, Jr., Esq.) Form OC-OI rev. io.rs.o6 Page 7 of 10 Estate of CHARLES E. DETWEILER ,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. N/A 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 requested, state amount and purpose. anwunr: $300.00 moose. Filing Account, Mailing Notices, Other Final Expenses 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? ... AT~A ................................. ®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-o/ rev. /0./3.06 Page 8 of 10 Estate of CFi~1RLE5 E. DETWEILER ,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 Nane B. Principal: Proposed Distrlbutee(s) Amount/Proportion See attached Schedule B Submitted By: (All petitioners must sign. Add additional lines if necessary): ame of P titioner: wily Burbag Russ Ipsen, Executrix Name of Petitioner: Form oc-o~ „ev. ~0.~3.06 Page 9 of 10 Estate of CHARLES E. DETWEILER ,Deceased Verification of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies * ~t1,a+ _~~ _~ is r~da 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). r c t--~ Signature o Petitioner Emily Burbage Russ Ipsen * 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 ounsel for Petitioner Marlin R. McCaleb, Esq. Fom, oc-oi ,~. ro.~3.06 Page 10 of 10 i LAST WILL AND TESTAMENT I, CHARLES E. DETWEILER, of the Township of Hampden, County of Cumberland and Commonwealth of Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void all former wills and codicils by me at any time heretofore made. FIRST. I order and direct that my funeral be conducted in a manner corresponding with my estate and situation in life and that I shall be interred in the Seabolt Deitzler Plot of the Evergreen Cemetery located in Annville, Pennsylvania, along with my parents and grandparents. I further order and direct that my funeral arrangements shall be attended to by the Neill Funeral Home, of Camp Hill, Pennsylvania. I further order that all my just debts and funeral expenses, including the costs of placing a grave marker and the sum necessary to arrange for the perpetual care of my grave, be paid by my Executor or Executrix, as the case may be, hereinafter named, as soon as conveniently may be done after my decease. SECOND. If my niece, EMILY BURBAGE RUSS, survives me, then and in that event I dispose of my estate as follows: A. I make the following bequests to be computed on the net vaiue of my estate after payment of my funeral expenses, administration costs, debts and liabilities (but not before payment of estate and inheritance taxes), as follows: 1. I give and bequeath an amount equal to one and one-half (1- LAW OFFICES _IN R. McCALE6 1/2) per Centum thereof unto my grandnephew, KEVIN STUART BUSS, „i__. ___._. _. I i I presently of Chicago, Illinois, if he survives me; 2. I give and bequeath an amount equal to one and one-half (1- 1/2) per centum thereof unto my grandniece, ELLEN ELIZABETH RUSS, presently of Chicago, Illinois, if she survives me; 3. I give and bequeath an amount equal to one and one-half (1- 1/2) per centum thereof unto my friends, RALPH DE BLASIO and MAY DE BLASIO, his wife, or to the survivor of them if either is not then living, provided that at least one of them survives me; 4. I give and bequeath an amount equal to one (1) per centum thereof unto the LAKESIDE LUTHERAN CHURCH, 245 Division Street, Harrisburg, Pennsylvania, for use in the general fund, in memory of my parents, Mr. and Mrs. Charles Edgar Detweiler, and my grandparents, The Rev. Mr. and Mrs. Martin Luther Deitzler; 5. I give and bequeath an amount equal to one (1) per centum thereof unto my friend, JOHN BOLASH, presently of Hershey, Pennsylvania, if he survives me. B. I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever situate, unto my niece, EMILY BURBAGE RUSS, presently of Chicago, Illinois. THIRD. If, however, my niece, EMILY BURBAGE RUSS, does not survive me, then and in that event I .dispose of my estate as follows: A. I make the following bequests to be computed on the net value of LAW OFFICES II MARLIN R. McCALE6 -2- me, t en I give, devise and bequeath fhe skid rest, residue and remainder of my estate unto their father, SCOTT RUSS, absolutely and in fee simple, if he survives me. FOURTH. I direct that each legatee and devisee Shall bear the estate, inheritance and other death taxes, state and federal, attributable to his or her distributive share of my Estate. LASTLY. I nominate, constitute and appoint my niece, EMILY BURBAGE RUSS, Executrix of this, my Last Will and Testament, but if for any reason she shall fail to qualify as such Executrix or cease so to serve, then I nominate, constitute and appoint my attorney, MARLIN R. McCALEB, to serve in her place and stead, each to serve without bond in this or any other jurisdiction. In the event that my niece, EMILY BURBAGE RUSS, shall serve as Executrix under this paragraph of my Will, I request that she engage the legal services of my attorney, MARLIN R. McCALEB. IN WITNESS WHEREOF, I CHARLES E. DETWEILER, have hereunto set my hand and seal to his, my Last Will and Testament, which consists of five (5) typewritten pages to each of which I have affixed my signature this _i~ day of z~f~~-a~~~ , A.D., Two Thousand Five (2005). ~~~~U.~.~ ~ ~S,dt2~p ~~G~;~-(SEAL) The preceding instrument, consisting of this and four (4) other typewritten LAW OFFICES II MARLIN R. McCALE6 _4_ pages, eac i en i ie y the signature of the Testator, -was on the date thereof signed, sealed, published and declared by CHARLES E. DETWEILER, the Testator therein named, as and for his Last Will and Testament, in the presence of us, who, at his request, in his presence, and in the presence of each other, have subscribed our names as witnesses hereto. ~u~,r' P~Q. ~eE U ~- LAW OFFICES II MARLIN R. McCALE6 -5- scxsnor.s 9.A SENBFICIARIS3 ESTATE OF CHARLES E. DETWEILER Name and Address Relationship Interest 1. Kevin Stuart Russ Grandnephew Residuary Bequest 1111 Post Oak Blvd. #2302 Houston, TX 77056 2.. Ellen Elizabeth Russ Grandniece Residuary Bequest P.O. Box 123.5 Pacific Palisades, CA 90272 3. Ralph and May DeBlasio Friends. Residuary Bequest 608 Arlington Avenue Harrisburg, PA 17101. 4. Emily Burbage Russ Ipsen Niece .Residuary Bequest P.O. Box 357 Lincolndale, NY 10540 Lakeside Lutheran Church is in the process of corporate dissolution. John Bolash renounced his interest in the Estate. SCHEDULE B STATEMENT OF PROPOSED DISTRIBUTION BY EMILY BURBAGE RUSS IPSEN, EXECUTOR OF THE ESTATE OF CHARLES E. DETWEILER, LATE OF THE TOWNSHIP OF UPPER ALLEN, CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED Emily Burbage Russ Ipsen, Executrix under the Last Will and Testament of Charles E. Detweiler, Deceased, proposes to distribute the balance of said Estate in her hands, to wit: $27,463.09, in accordance with the terms of said Will, as follows: TO: 1. Kevin Stuart Russ residuary gift: $ 635.61 2. Ellen Elizabeth Russ residuary gift: 635.61 3. Ralph and May DeBlasio residuary gift: 635.61 4. Emily Burbage Russ Ipsen residuary gift: 25,556.26 TOTAL TO BE DISTRIBUTED: $ 27,463.09 The Patriot-News Co. ~ O ~, ~~~ 42t~20 Technology Pkwy i - =Suite 300 .-~---T Now you know Mechanicsburg,PA 17050 Inquiries - 717-255-8213 MARLIN R. MCCALEB, ESQUIRE 219 EAST MAIN STREET P.O. BOX 230 MECHANICSBURG PA 17055 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 Holly Blain, 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 2020 Technology Pkwy, Suite 300, in the Township of Hampden,. County of Cumberland, State of Pennsylvania, owner and publisher of The Patriot-News and The Sunday Patriot-News newspapers of general circulation, printed and published at 1900 Patriot Drive, 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 Sunday/ Community Weekly 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. This ad # 0002125136 ran on the dates shown below: February 18, 2011 February 25, 2011 March 04, 2011 ..........~.. ~~.....-~t~-~...~,..-~7...... . ' ~ ~~ to nd subscribed befor a is a of ~lflarch, 2011 A.D. ~ ~' d~ Notary Public COMMONWEALTH OF_PENNSYWANIA Notarial-Seal Sherrie L IOsrrer, Notary Pubgt Lower Paxton TVrp., Dauphki County My fArrprM~lon ~ Nov. 26, 2011 Member. PennsyNanla A,ssadat~on of Notaries PUBLICATION COPY CUMBERLAND LAW JOURNAL 32 SOUTH BEDFORD STREET CARLISLE, PA 17013 Tele: (71 Ti 249168 Fax: (71 T) 249-2885 March 4, 2011 Cumberland Law Joumal is published every Friday by the Cumberland County Bar Association and is designated by the Court of Common Pleas as the official legal publication for Cumberland County and the legal newspaper for publication of legal notices. TO: Marlin R. McCaleb, Esquire Charles E. Detweiler Estate RE: Legal advertisements must be received by Friday Noon. All legal advertising must be paid in advance. Make all checks payable to: Cumberland Law Joumal. Advertisement inserted on following dates: February 18, February 24, and March 4, 2011 Advertising Cost Proof of Publication Second Proof Request Payment received Total Amount Due $ 75.00 $ 0.00 $ 0.00 $ 75.00 $ 0.00 Becky H. Morgenthal, Executive Director c LL s ~_ -- i r -~ ` _, ,_ G~, Cf c;~% ~~ ~;? cx =- s LAW OFFICES MARLIN R. McCALE6 COURT OF COMMON PLEAS OF CUI~SRLAND 000NTY, PENNSYLVANIA ORPHANS' COURT DIVISION Docket No. 21-11-0137 IN R8: a ESTATE OF CHARLES E. DETWEILER, DECEASED c~ u-CO~J . O C.=' ~~ ~ RENUNCIATION AND DISCLAIMER L~i.~2` J v ~HN BOLASH, friend and legatee./beneficiary of Char es © ~.~ Detwe~er, the Decedent herein, hereby states as follows: 1. Charles E. Detweiler, the Decedent herein,. died on January 27,. 2011, a resident of:Upper A11en Township, :: Cumberland--County; Pennsylvania.' -;~ 2; Charles E. Detweiler, the Decedent herein, had executed a Last Will and Testament dated March 10,-2006, which was admitted to probate by the Register of Wills of Cumberland County, Pennsylvania, and Letters Testamentary thereon were granted to Emily Burbage Russ Ipsen, Executrix, on February 3, 2011. 3. In his Last Will and Testament as aforesaid, the said .Decedent designated me as a legatee/beneficiary of his Estate. 4. I wish to renounce and disclaim my right, title, interest and claim. in and to his Estate: as legatee/beneficiary or otherwise. _ - , - -.. NOW, THEREFORE, in consideration of the foregoing, as well as in consideration of the-sum of One. and No/100 ($1.00) Dollar and other good and valuable considerations in hand paid to me, the receipt of which is hereby acknowledged, I hereby irrevocably release, disclaim, renounce and surrender my right, 'title, interest and claim in and to any part of the Estate of Charles E. Detweiler as legatee/beneficiary under his aforesaid Will, intestate heir or otherwise; and I further remise, release and forever discharge Emily Burbage Russ Ipsen, Executrix as aforesaid, of and from my rights to inherit any portion of the said Decedent's Estate as legatee/beneficiary under his Will as aforesaid, intestate heir or otherwise. I understand and agree that this Renunciation and 'Disclaimer may be filed with the Register of Wills/Clerk of the Orphans' Court of Cumberland County, .Pennsylvania, pursuant to 20 Pa.C.S. Section 6204. IN WITNESS WHEREOF, I have signed this Renunciation and Disclaimer this ,~~ day of /~i~9'i'C/~t 2011, intending thereby to be legally bound. Witness: ~1~ c~,t,t.Pi~ 3 ~ ai.0 S ~ ( SEAL ) '~ ohn Bolash LAW OFFICES II MARLIN R. McCALE6 _ 2 _ STATE OF PENNSYLVANIA) SS COUNTY OF ~ a'~-l"f`' ~ ) On this, the- ~ day of /U.A'rC~t 2011, before me, a Notary Public in and .for said State and County, the undersigned officer., personally appeared JOHN BOLASH, known to me (or satisfactorily proven) to be the person whose name is subscribed tq~the within instrument and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. :~,:, NOTARIAL SEAL LYDIA R DAMS Notary Public Notary Public SWATARA TWP., DAUPHIN COUNTY My commission expires :.Sq»e2~, 20ie( My Commission Expires Jan 27, 2014 (SEAL) tAW OFFICES II MARLIN R. McCALE6 - 3 LAW OFFICES OF G~.~va~ B. TvYSxs, Jit. CORPORATE PLAZA-SUITE 101 2080 LINGLESTOWN ROAD ~ HARRISBURG, PENNSYLVANIA 17110-9670 TELEPHONE Vl7) 540-7745 ! TELECOPIER (Fnx) 540-9350 i April 27 2011 Law Offices Of Marlin R. McCaleb Attention: Marlin R. McCaleb, Esquire Frankeberger Place 219 East Main Street Post Office Box 230 Mechanicsburg,. Pennsylvania 17055 Re: Estate of Charles E. Detweiler, Deceased Lakeside Lutheran. Church Of Harrisburg, Pennsylvania Dear Mr. McCaleb: First, I wish to acknowledge my receipt of, ,and to thank you for, your letter dated Apri126, 2011, addressed to me and inquiring into the present status of the dissolution of the above-captioned Lak~side Lutheran Church. Second, in response, please permit me to state .that, as of October 03, 2010, Lakeside Lutheran Church terminated all of its "business" activities and that, on October 19, 2010, Lakeside sold its real estate situated at 245 Division Street, Harrisburg, Pennsylvania. Further, all of the legal advertisements and notifications required by 15 Pa.C.S. §5975[bj have been completed and all of the corporation's debts and obligations have been satisfied as required by 15 Pa.C.S. ~5975[c]. The Pa. Revenue Forms 181 -Application For Tax Clearance Certificate required by 15 Pa.C.S. ~5977[aj have been completed and are being reviewed by the officers of the said Lakeside Lutheran Church. It is~`xpected that said Applications will be submitted to the Pennsylvania Department of Revenue and to the Pennsylvania Department of Labor and Industry during the week of Monday, May 02, 2011. Third, upon our receiving the required Tax Clearance Certificates, the petition for the approval of our proposed plan of distribution of the remaining assets of the said Lakeside Lutheran Church will be submitted to the Court of Common Pleas of Dauphin .County, Orphans' Court Division,. as required by 15 Pa.C.S. ~5976[b] and §5547[b]. It is difficult to estimate the date by which such order of distribution may be expected. However, immediately upon .our receiving such order of distribution, the Articles Of Dissolution required by 15 Pa.C.S. §5977[a] will be filed with the Pennsylvania Department of State, Corporation Bureau-at which time the said Lakeside Lutheran Church will cease to exist. Law Offices of Marlin R. McCaleb Attention: Marlin R. McCaleb, Esquire Re: Estate of Charles E. Detweiler, Deceased Lakeside Lutheran Church of Hamsburg, Pennsylvania LAW OFFICES OF CLARENCE B. 1`URN3, JR. April 27, 2011 Page No. 02 And, last, in the event that there is any additional information or documentation regarding any of the matters discussed herein which I may be able to provide, please do not hesitate to contact me at your convenience. ~,irther, in the event that you may require a copy of the aforesaid filed Articles Of Dissolution time and date stamped by the said Department of State, I shall forward a copy of said Articles to you upon request. I i CBT,JR:babs Cc: Mrs. Linda K. Cummings President, Lakeside Lutheran Church. Of Harrisburg, Pennsylvania Very trul yours, 1~t1 ~ o IJ.1lJ1~J Clarence B. Turns, Jr. ~~~, ~~q, ~~ m COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSI'LVANIA ORPHANS' COURT DIVISION i° N0. 21-2011-0137 ~ ~~. ~ rrz .~` . ~ ESTATE OF CHARLES E. DETFIEILER, DECEASED ~ ~ -,'~~, ~ ...y, „ . .fi- `~,..` ,. ACCOUNT OF ... Emily Burbage Russ Ipsen, Executrix Date of Death: January 27, 2011 Date of Executor's Appointment: February 3, 2011 Date of First Advertisement of Letters: February 18, 2011 Accounting for the Period: January 27, 2011 to January 13, 2012 Purpose of Account: Emily Burbage Russ Ipsen, Executrix, offers this account to acquaint interested parties with the transactions that have occurred during this administration. It is important that the account be carefully examined. Requests for additional information or questions or objections can be discussed with: Marlin R. McCaleb Esq. Attorney Identification No. 06353 Law Offices-Marlin R. McCaleb 219 East Main Street Mechanicsburg, PA 17055 717/691-7770 GROSS ESTATE (Principal Receipts + Income Receipts) 56,493.35 SUMMARY OF ACCOUNT Estate of Charles E. Detweiler, Deceased For Period of 01/27/2011 through 01/13/2012 Page Proposed Distributions to Beneficiaries PRINCIPAL Receipts: Per Inventory Filed This Account 1_2 Net Gain (or Loss) on Sales or Other Disposition Less Disbursements: Debts of Decedent 3 Funeral Expenses 4 Administration Expenses 4 Federal and State Taxes 4 Fees and Commissions 5 Family Exemption Balance before Distributions Distributions to Beneficiaries Principal Balance on Hand g For Information: Investments Made Changes in Investment Holdings INCOME Receipts: This Account 7 Net Gain (or Loss) on Sales or Other Disposition Less Disbursements Balance Before Distribution Distributions to Beneficiaries Income Balance on Hand g Investments Made Changes in Investment Holdings COMBINED BALANCE ON HAND Fiduciary Current Acquisition Value Value ------- ----------- 0.00 0.00 56,469.35 0.00 --------------- 56,469.35 7,200.07 330.12 738.81 14,911.26 5,850.00 0.00 -------------- --- 29,030.26 ---- -------- 27,439.09 0.00 27,439.09 24.00 0.00 --------------- 24.00 0.00 24.00 0.00 24.00 27,463.09 SCHEDULE A RECEIPTS OF PRINCIPAL Fiduciary Acquisition Value CASH: 01/27/11 PNC Bank, - Checking Account ~~5070079298; principal balance as of D.O.D.: $53,731.55; interest accrued to D.O.D.: $1.40. 53,732.95 53,732.95 PERSONAL PROPERTY: 01/27/11 ----------------- Bankers Life and Casualty Co., 1,040.00 - reimbursement for January medical care expenses at Messiah Village. 01/27/11 Banker's Life and Casualty 1,240.00 Co., - reimbursement for December medical care expenses at Messiah Village. 01/27/11 Commonwealth of Pennsylvania, 135.10 - refund of Medicare Part B penalty. 01/27/11 PNC Bank, - refund of safe 22.00 deposit box rental. 01/31/11 State Employees' Retirement 298.13 System, - direct deposit of retirement annuity. 01/27/11 U. S. Treasury, - refund of 1.17 2010 federal tax withholding. 2,736.40 -1- TOTAL RECEIPTS OF PRINCIPAL ............... 56,469.35 -2- SCHEDULE C DISBURSEMENTS OF PRINCIPAL SCHEDULE C-1 DEBTS OF DECEDENT 01/27/11 ----------------- Verizon, - account payable, 35.72 telephone. 01/31/11 Romberger Memorials, - 2,932.00 pre-need gravemarker purchase (purchased 01/25/2011). 02/07/11 Dr. Paul Dalbey, - account 15.00 payable, medical. 02/16/11 Messiah Village, - account 4,009.13 payable, medical care for January. 03/10/11 State Employees' Retirement 29.81 System, - pro-rated return of January's annuity payment (01/28-01/31/11). 03/17/11 Pennsylvania Department of 27.10 Revenue, - account payable, 2010 personal income tax. 03/18/11 Messiah Village, - account 80.76 payable, medical (therapy charges for January). 05/02/11 Smith Radiology, Inc., - 8.00 account payable, medical. 12/29/11 Pennsylvania Gastroenterology 62.55 Consultants, - account payable, medical. TOTAL DEBTS OF DECEDENT ................... .......... 7,200.07 -3- SCHEDULE C-2 FUNERAL EXPENSES 02/18/11 ---------------- Neil Funeral Home, - 330.12 additional funeral expense. --- TOTAL FUNERAL EXPENSES ................... ----------- ........... SCHIDULE C - 3 ADMINISTRATION EXPENSES - 02/03/11 ----------------------- Register of Wills, - probate 198.50 fee (reimbursed to MRM). 03/10/11 Marlin R. McCaleb, - 80.00 reimbursement for costs advanced (Cumberland Law Journal ($75.00)(Register of Wills ($5.00). 03/10/11 The Patriot-News Co., - 130.31 advertising Letters. 07/14/11 Register of Wills, - filing 30.00 Inventory and Appraisement. 01/04/12 Register of Wills, - reserve 300.00 for filing Account, Releases, etc. -------------- TOTAL ADMINISTRATION EXPENSES ....................... SCHEDULE C-4 FEDERAL AND STATE TAXES ----------------------- 02/10/11 PNC Bank, - interest 0.51 withholding. 04/14/11 Register of Wills, Agent, - 7,500.00 payment on account of Pennsylvania inheritance tax. 07/29/11 Register of Wills, Agent, - 7,410.75 balance of Pennsylvania Inheritance tax. 330.12 738.81 -------------- TOTAL FIDERAL AND STATE TAXES ....................... 14,911.26 -4- SCHEDULE C-5 FEES AND COMMISSIONS -------------------- 01/04/12 Marlin R. McCaleb, Esq., - 5,850.00 attorney's fee. -------------- TOTAL FEES AND COMMISSIONS .......................... 5,850.00 -------------- TOTAL DISBURSEMENTS OF PRINCIPAL .................... 29,030.26 -5- PRINCIPAL BALANCE ON HAND ~~ Units Description Current Value Fiduciary Acquisition or as Noted Value PNC checking 27,439.09 27,439.09 --------------- --------------- 27,439.09 27,439.09 -6- SCHEDULE G RECEIPTS OF INCOME SCHEDULE G-2 INTEREST PNC Bank, 02/22/11 03/21/11 04/21/11 05/20/11 06/21/11 07/22/11 08/19/11 09/22/11 10/24/11 11/22/11 12/21/11 PNC Bank, 02/10/11 4.21 3.65 4.13 2.77 2.52 2.44 2.04 0.98 0.29 0.27 0.27 -------------- 23.57 0.43 TOTAL INTEREST INCOME ..................... -------------- 24.00 TOTAL RECEIPTS OF INCOME .................. 24.00 -7- INCOME BALANCE ON HAND ~~ Units Description PNC checking Current Value Fiduciary Acquisition or as Noted Value 24.00 24.00 --------------- --------------- 24.00 24.00 -8- STATEMENT OF PROPOSED DISTRIBUTION BY EMILY BURBAGE RUSS IPSEN, EXECUTRIX OF THE ESTATE OF CHARLES E. DETWEILER, LATE OF THE TOWNSHIP OF UPPER ALLEN, CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED Emily Burbage Russ Ipsen, Executrix under the Last Will and Testament of Charles E. Detweiler, Deceased, proposes to distribute the balance of said Estate in her hands, to wit: $27,463.09, in accordance with the terms of said Will, as follows: TO: 1. Kevin Stuart Russ residuary gift: $ 635.61 2. Ellen Elizabeth Russ residuary gift: 635.61 3. Ralph and May DeBlasio residuary gift: 635.61 4. Emily Burbage Russ Ipsen residuary gift: 25,556.26 TOTAL TO BE DISTRIBUTED: _~ 27,463.09 AFFIDAVIT EMILY BURBAGE RUSS IPSEN, hereby certifies and says: that I am the Executrix of the Estate of Charles E. Detweiler, Deceased; and that the facts set forth in the foregoing Statement of Proposed Distribution are true and correct to the best of my knowledge, information and belief. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S., Section 4904, relating to unsworn falsification to authorities. Date: JQA~ ~ 2012 ~i~ E~ rbage ss Ipsen, Exec rix -9- AFFIDAVIT Emily Burbage Russ Ipsen, hereby certifies and says: that I am the Executrix of the Estate of Charles E. Detweiler, Deceased; that I am the Accountant herein; that I have fully and faithfully discharged the duties of my office; that the foregoing accounting is true, correct and complete; that the attached list or schedule (*) contains the names, addresses and amounts due unpaid creditors having given notice of their claims; that the attached list or schedule (**) contains the names and addresses of all persons interested in the distribution of the said Estate; that there are no unpaid claimants or persons interested in the distribution of the Estate who have given notice to the Executor and who are not listed herein; and that the facts set forth in the foregoing Account are true and correct to the best of my knowledge, information and belief. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S., Section 4904, relating to unsworn falsification to authorities. I request that distribution be ordered by the Court in accordance with the Statement of Proposed Distribution herein. Date : ~ q ~ 2012 / 'Pc.c <~.1~ Emily Bu aye Rus peen, Exec rix * UNPAID CREDITORS None ** PERSONS INTERESTED IN ESTATE: Kevin Stuart Russ 1111 Post Oak Blvd. #2302 Houston, TX 77056 Ellen Elizabeth Russ P.O. Box 1235 Pacific Palisades, CA 90272 Ralph and May DeBlasio 608 Arlington Avenue Harrisburg, PA 17101 Emily Burbage Russ Ipsen P.O. Box 357 Lincolndale, NY 10540 -10- LAST WILL AND TESTAMENT I, CHARLES E. DETWEILER, of the Township of Hampden, County of Cumberland and Commonwealth o~f Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void all former wills and codicils by me at any time heretofore made. FIRST. I order and direct that my funeral be conducted in a manner corresponding with my estate and situation in life and that I shall be interred in the Seabolt Deitzler Plot of the Evergreen Cemetery located in Annville, Pennsylvania, along with my parents. and grandparents. I further order and direct that my funeral arrangements shall be attended to by the Neill Funeral Home, of Camp Hill, Pennsylvania. I further order that all my just debts and funeral expenses, including the costs of placing a grave marker and the sum necessary to arrange for the perpetual care of my grave, be paid by my Executor or Executrix, as the case may be, hereinafter named, as soon as conveniently may be done after my decease. SECOND. If my niece, EMILY BURBAGE RUSS, survives me, then and in that event I dispose of my .estate as follows: A. I make the following bequests to be computed on the net value of my estate after payment of my funeral expenses, administration costs, debts and liabilities (but not before payment of estate and inheritance taxes), as follows: 1. I give and bequeath an amount equal to one and one-half (1- LAW OFFICES _IN R. McCALE6 1/2) per centum thereof unto my grandnephew, KEVIN STUART RUSS, presently of Chicago, Illinois, if he survives me; 2. I give and bequeath an amount .equal to one and one-half (1- 1/2) per centum thereof unto my grandniece, ELLEN ELIZABETH RUSS, presently of Chicago, Illinois, if she survives me; 3. I give and bequeath an amount equal to one and one-half (1- 1/2) per centum thereof unto my friends, RALPH DE BLASIO and MAY DE BLASIO, his wife, or to the survivor of them if either is not then living, provided that at least one of them survives me; 4. I give and bequeath an amount equal to one (1) per centum thereof unto the LAKESIDE LUTHERAN CHURCH, 245 Division Street, Harrisburg, Pennsylvania, for use in the general fund, in memory of my parents, Mr. and Mrs. Charles Edgar Detweiler, and my grandparents, The Rev. Mr. and Mrs. Martin Luther Deitzler; 5. I give and bequeath an amount equal to one (1) per centum thereof unto my friend, JOHN BOLASH, presently of Hershey, Pennsylvania, if he survives me. B. I give, devise and bequeath all the rest, residue and remainder of LAW pFFICES MARLIN R. McCALEB my estate, real, personal and mixed, whatsoever and wheresoever situate, unto my niece, EMILY BURBAGE RUSS, presently of Chicago, Illinois. THIRD. If, however, my niece, EMILY BURBAGE RUSS, does not survive me, then and in that event I dispose of my estate as follows: A. I make the following bequests to be computed on the net value of -2- my estate after payment of my funeral expenses, administration costs, debts and liabilities (but not before payment of estate and inheritance taxes), as follows: 1. I give and bequeath an amount equal to one (1) per centum thereof unto the LAKESIDE LUTHERAN CHURCH, 245 Division Street, Harrisburg, Pennsylvania, for use in the general fund, in memory of my parents, Mr. and Mrs. Charles Edgar Detweiler, and my grandparents, The Rev. Mr. and Mrs. Martin Luther Deitzler; 2. I give and bequeath an amount equal to one (1) per centum thereof unto the TRINITY EVANGELICAL LUTHERAN CHURCH, 200 Chestnut Street, Camp Hill, Pennsylvania, for use in the general fund; 3. I give and bequeath an amount equal to one and one-half (1- 1/2) per centum unto RALPH DE BLASIO and MAY DE BLASIO, his wife, or to the survivor of them if either is not then living, provided that at least one of them survives me. B. I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever situate, in equal shares unto my grandnephew, KEVIN STUART RUSS, and my grandniece, ELLEN ELIZABETH RUSS, share and share alike, absolutely and in fee simple; provided, however, that if either of them shall :predecease me, then the share .provided herein for such deceased grandnephew or grandniece, as the case may be, shall be paid over and distributed to the other grandnephew or grandniece, as the case may be, who survives me; and provided further, that if both of them shall LAW OFFICES II MARLIN R. McCALE6 -3- me, then 1 give, devise and bequeath the said rest, residue and remainder of my estate unto their father, SCOTT RUSS, absolutely and in fee simple, if he survives me. FOURTH. I direct that each legatee and devisee shall bear the estate, inheritance and other death taxes, state and federal, attributable to his or her distributive share of my Estate. LASTLY. I nominate, constitute and appoint my niece, EMILY BURBAGE RUSS, Executrix of this, my Last Will and Testament, but if for any reason she shall fail to qualify as such Executrix or cease so to serve, then I nominate, constitute and appoint my attorney, MARLIN R. McCALEB, to serve in her place and stead, each to serve without bond in this or any other jurisdiction. In the event that my niece, EMILY BURBAGE RUSS, shall serve as Executrix under this paragraph of my Will, I request that she engage the legal services of my attorney, MARLIN R. McCALEB. IN WITNESS WHEREOF, I CHARLES E. DETWEILER, have hereunto set my hand and seal to his, my Last Will and Testament, which consists of five (5) typewritten pages to each of which I have affixed my signature this ~_ day of z7/.1 c~.r n (~ , A. D., Two Thousand Five (2005). ~~-~~?r,:~~ i ~ ~1~ t~ ~ (SEAL) The preceding instrument, consisting of this and four (4) other typewritten LAW OFFICES MARLIN R. McCALE6 -4- z _ . _ _ -- f pages, each identified by the signature of the Testator, was on the date thereof signed, sealed, published and declared by CHARLES E. DETINEILER, the Testator therein named, as and for his Last Will and Testament, in the presence of us, who, at his request, in his presence, and in the presence of each other, have subscribed our names as witnesses hereto. _~~,~ ~~ LAW OFFICES II MARLIN R. McCALEB -5-