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HomeMy WebLinkAbout02-01-12DECEDENT'S ESTATE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF MICHAEL C. MCLAUGHLIN ,DECEASED No. 2010-00635 r+i a, ~~~ ~ C PETITION FOR ADJUDICATION / ~~p x~ t--~, _, ~ ->„, ~,i STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. Rule 6.9 ~ ~ °O r This form may be used in all cases involving the Audit of the Account of a Decedent's Estate. If space is insujjicient, 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. INCL UDE ATTACHMENTS AT THE BACK OF THIS FORM. Name of Counsel: Heather D. Royer, Esquire Supreme Court LD. No.: 76327 Name of Law Firm: Smigel, Anderson & Sacks, LLP Address: 4431 N. Front Street, 3rd Floor, Harrisburg, PA 17110 Telephone: (717) 234-2401 Fax: (7171234-3611 Form oc-o! rev. !0.!3.06 Page 1 of 10 Estate of MICHAEL C. MCLAUGHLIN 1. Name(s) and address(es) of Petitioner(s): Name: Joseph P. McLaughlin,Jr., Executor address. 218 E. Gowen Avenue Philadelphia, PA 19119 Identify any executors or administrators who have not joined in the Petition for Adjudication and Statement of Proposed Distribution and state reason: N/A Deceased 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 June 10, 2010 ® Letters Testamentary or ©Letters of Administration were granted to Petitioner(s) on June 22. 2010 Date of Will (f applicable): Marr•.h 17 ~n1 n Date(s) of Codicil(s) (f applicable): N/A Date of probate (if different from date Letters granted): Was a bond required? ®1'es ®No If yes, state amount: Are proofs of advertising of the grant of Letters attached? ......... ®Yes ®No Dates of advertising of the grant of Letters: The Sentinel - 7/23/1 ~~ 7/30/1 ~ R 8/06/10 Cumberland Law Journal - 7/30/10; 8/06/10 ~ 8/13/10 Form oc-nl rev. 10.!3.06 Page 2 of 10 Estate of MICHAEL C. MCLAUGHLIN Deceased 3. Was decedent survived by a spouse? ............................. ^/ Yes ^ No If yes, name of the surviving spouse: Nicole M. McLaughlin 4. Has the surviving spouse filed to take an elective share? ............. ^Yes Q 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 (if 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)? ........................................... ^Yes /^ 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? .............................. ^/ Yes ^ No Form oC-01 rev. 10./3.06 Page 3 of 10 Estate of MICHAEL C. MCLAUGHLIN Deceased Written notice of the Audit as required by Pa. O.C. Rules 6.3, 6.7 and 6.8 has been or will be given to all parties in interest listed in item 9 below, all unpaid creditors and all claimants listed in item 10 below. In addition, notice of any questions requiring Adjudication as discussed in item 14 below has been or will be given to all persons affected thereby. A. If Notice has been given, attach a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice. B. If Notice is yet to be given, a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice shall be submitted at the Audit together with a statement executed by a Petitioner or counsel 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. 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): Name and Address o Each Par in Interest Relationshi and Comments, i an Interest Nicole M. McLaughlin Surviving Spouse Specific legatee 7 White Oak Boulevard and residuary Mechanicsburg, PA 17050 beneficiary Veterans' Administration Notice recipient per None P.O. Box 42954 Rule 6.8 Philadelphia, PA 19101 Form OC-01 rev. 10.13.06 Page 4 of 10 Estate of MICHAEL C. MCLAUGHLIN Deceased B. Identify each party who is not sui juris (e.g., minors or incapacitated persons). For each such party, give date of birth, the name of each Guardian and how each Guardian was appointed. If no Guardian has been appointed, identify the next of kin of such party, giving the name, address and relationship of each. N/A C. State why a Petition for Guardian/Trustee Ad Litem has or has not been filed for this Audit (see Pa. O.C. Rule 12.4). N/A D. If distribution is to be made to the personal representative of a deceased party, state date of death, date and place of grant of Letters and type of Letters granted. N/A Form oc-nr rev. In./3.n6 Page 5 of 10 Estate of MICHAEL C. MCLAUGHLIN Deceased l0. Other than the claim for the family exemption, list the names of all lrnown claimants and the amount of their claims and state whether each claim is admitted. Name and Address ojEach Claimant Amount of Claim Claim Will Claim Admitted? Be Paid /n Full? Smigel, Anderson & Sacks, LLP $2,625.05 ^/ Yes ^/ Yes 4431 N. Front Street, 3rd Floor ®No ®No Harrisburg, PA 17110 Joseph P. McLaughlin, Jr., Ex. $494.03 /^Yes ^ Yes 218 E. Gowen Avenue ^No ^No Philadelphia, PA 19119 Nicole M. McLaughlin $9,904.38 yes /^Yes 7 White Oak Boulevard ^No ^No Mechanicsburg, PA 17050 Quantum Imaging & Therapeutic $45.00 /^Yes ^Yes Associates ^No /^No 629D Lowther Road Lewisbeny, PA 17339 If the estate is insolvent, attach a schedule setting forth the order of preference under 20 Pa.C.S. § 3392 and the proposed payments. 11. Was family exemption claimed? ................................ ©Yes ^No Was family exemption allowed? ................................ ^/ Yes ^No Family exemption claimant's name and relationship: Name. NiCOIe M. McLaughlin Relationship: SpOUS@ Form oaol rev. 10.13.06 Page 6 of 10 Name and Address of Each Claimant Amount of Claim Claim Will Claim Admitted? be Paid in Full? Department of Treasury $111,364.00 Yes No Internal Revenue Service Philadelphia, PA 19255-0025 PSECU $1,314.52 .Yes No P.O. Box 67013 Harrisburg, PA 17106-7013 Capitol One Bank (USA) NA $2,243.52 Yes No 2323 Lake Club Drive, Suite 300 Columbus, OH 43232 DCM Services/Citibank $3,095.28 Yes No 4150 Olson Memorial Highway #200 Minneapolis, MN 55422 West Asset Management, Ina $5,205.65 Yes No (for American Express) 7171 Mercy Road P.O. Box 6183 Omaha, NE 68106-0183 West Asset Management, Inc. $7,805.73 Yes No (for American Express) 7171 Mercy Road P.O. Box 6183 Omaha, NE 68106-0183 Bank of America $1,560.44 Yes No P.O. Box 15409 Wilmington, DE 19885-5409 Bank of America $4,960.43 Yes No P.O. Box 15409 Wilmington, DE 19885-5409 Advanta Business Credit Card $9,785.07 Yes No P.O. Box 30715 Salt Lake City, U 84130-715 Penn Credit Corporation $36.00 Yes No P.O. Box 988 Harrisburg, PA 17108-0988 Aqua Specialists, Inc. $110.78 Yes No 160 Silver Spring Road P.O. Box 123 Mechanicsburg, PA 17050 Center City Dental Care $343.00 Yes No 227 Pine Street Harrisburg, PA 17101-1353 Smigel, Anderson & Sacks, LLP $150 Yes No 4431 N. Front Street, 3`d Floor Harrisburg, PA 17110 Department of Revenue $13,333.00 Yes No Bureau of Individual Taxes P.O. Box 280432 Harrisburg, PA 17128-0432 Cumberland County Tax Bureau $6,376.00 Yes No 3607 Rosemont Avenue P.O. Box 656 Cam Hill, PA 17001 Estate of MICHAEL C. MCLAUGHLIN 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 None 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 Q 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: None B. Has notice of the question requiring adjudication been given to the parties identified in Paragraph 9 above? .................. QYes ®No 15. If Petitioner(s) haslhave 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-oi rev. 10.13.06 Page 7 of 10 Estate of MICHAEL C. MCLAUGHLIN 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 requested, state amount and purpose. Amount: O'oo Purpnse.~ None 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 Fnrm OC-Ol rev. 10.13.06 Page 8 of 10 Estate of MICHAEL C. MCLAUGHLIN 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: Propatsd DLHribulee(s) B. Principal: Aroposed DiaM6utee(s) Smigel, Anderson & Sacks, LLC Joseph P. McLaughlin, Jr. Nicole M. McLaughlin ,fmounr/Pronornnn amounNP.opnrdoe $2,825.05 $494.03 $9,904.38 Submitted By: (All petitioners must sign. Add additional lines if necessary):. J N e of etitioner: Jo P. cLaughlm, Jr., Ex. Name of Petitioner: F~~H oao~ rev. /0.!3.06 Page 9 of 10 Estate of MICHAEL C. MCLAUGHLIN Verification of Petitioner (Verification must be by at least one petitioner.) Deceased The undersigned hereby verifies * [that neiste is rrtre of the above-named name of corporation 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). * Corporate petitioners must complete bracketed information. Certification of Counsel The undersigned counsel hereby certifies that the foregoing Petition for Adjudication/ Statement of Proposed Distribution is a true and accurate reproduction of the form Petition authorized by the Supreme Court, and that no changes to the form have been made beyond the responses herein. Signature of Counsel for Petitioner Form OC-01 rev. 10.13.06 Page 10 of 10 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 Cumberland Law Journal on the following dates, viz: July 30, August 6, and August 13, 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. Lis arie Coyne, Edi r 11[oLaaLhlia, Michael C., deed. Late of Mechanicsburg. Executor: Joseph P. McLaughlin, Jr., 218 E. Gowen Avenue, Phila- delphia, PA 19119. Attorneys: Heather D. Royer, Es- quire, Smigel, Anderson 8c Sacks, LLP, 4431 North Front Street, Hamaburg, PA 17110. SWORN TO AND SUBSCRIBED before me this 13 of August, 2010 ~.O/ Notary N07ARIAL SEAL DEBORAH A COLLINS Notary Public CA My CommRsalion Expiroa Apr 28D2014~ 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 Carlisle, 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 regulaz editions and issues of THE SENTINEL on the following day(s): Tul 2~, Tuly 30 and August 6, 2010 "~ ~ .~ ~~. g- ZG 31~-i~s~ COPY OF NOTICE OF PUBLICATION 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 I ~ ~o~ . ~r,~rn~ Notary Public My commission expires: NOTARIAL SEAL BAMBI ANN HECKENOORN Notsry Poblic CARLISLE BOROUGH, CUMBERLAND CNTY My Commisaion Expires Jan 27, 2014 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 NOTICE OF INHERITANCE TAX pennsylv~nia~ APPRAISEMENT, ALLOWANCE OR Dd SALLOWANCE DEPARTMENT OF REVENUE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 IX AFP (12-10) ~- "'- ,; ~ Q Zl'GS-,~ =~w 31o~=i3~n HEATHER D ROYER ESQ 3RD FLR 4431 N FRONT ST HARRISBURG PA 17110 DATE 10-18-2011 ESTATE OF MCLAUGHLIN MICHAEL C DATE OF DEATH 06-10-2010 FILE NUMBER 21 10-0635 COUNTY CUMBERLAND ACN 101 APPEAL DATE: 12-17-2011 (See reverse side under Objections ) Asount Reeftted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR ------------------------------------------------------------ RECORDS !~ ----- REV-15 47 EX AFP C12-10) NOTICE OF INHERITANCE TAX APPRAISEME -------- NT, ALLOWANCE ------------------ OR DISALLOWANCE OF DEDUCTIONS AND ASSESS MENT OF TAX ESTATE OF: MCLAUGHLIN MICHAEL (FILE N0.:21 10-0635 ACN: 101 DATE: 10-18-2011 TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED APPRAI SED VALUE OF RETURN BASED ON: ORIGINAL RETURN ' 1. Real Estate (Schedule A) (1) •00 NOTE: To ensure proper 2. Stocks and Bonds (Schedule 8) (2) .00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) C3) .00 submit the upper portion of this form with your 4. Mortgages/Notes Receivable (Schedule D) (4) •00 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 38,651.28 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (77 24,321.30 s. 7ota1 Assets (8) 62.972.58 APPROV ED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (g) i .~7~.77 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 192,406.17 11. Total Deductions C11) 225,981.94 12. Net Value of Tax Return (12) 163,009.36- 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00 14. Net Value of Estate Subject to Tax (14) 163.009.36- NOTE: If an assessoent was issued previously, lines 14, 15 and/or 16, 17 , 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate C15) .00 X 00 - .00 16. Amount of Line 14 taxable at Lineal/Class A rate C16) -tttl x 045 = .00 17. Amount of Line 14 at Sibling rata C17) 00 X 12 = .00 18. Amount of Line 14 taxable at Collateral/Class 8 rate (18) .00 X 15 - .00 19. Principal Tax Due C19)= .00 TAX CREDITS: PAYMENT DATE RECEIPT NUMBER DISCOUNT C+) INTEREST/PEN PAID C-) AMOUNT PAID TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 * IF PAID AFTER DATE INDICATED. SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ESTATE OF MICHAEL C. McLAUGHLIN UNPAID CREDITORS AS OF JANUARY 19, 2012 AMOUNT PROPOSED CLASS 1 CLAIMS OF CLAIM PAYMENT Smigel, Anderson, & Sacks $ 2,625.05 $ 2,625.05 Attorney fees & filing fees Joseph McLaughlin $ 494.03 $ 494.03 Reimburse costs of administration CLASS 2 CLAIMS None CLASS 3 CLAIMS Nicole McLaughlin $ 9,904.38 $ 9,904.38 Reimburse Funeral and Reception Internal Revenue Service $111,364.00 $ 0 2006 Personal Tax Due - $20,399.00 2007 Personal Tax Due - $27,652.00 2008 Personal Tax Due - $33,488.00 2009 Personal Tax Due - $12,886.00 2010 Personal Tax Due - $16,939.00 Quantum Imaging & Thera. Assoc. $ 45.00 $ 0 Medical bill w/in last 6 mos of life CLASS 4 CLAIMS None CLASS 5 CLAMS None CLASS 6 CLAIMS PSECU Personal Service Loan $ 1,314.52 $ 0 Capitol One Bank $ 2,243.52 $ 0 CitiMastercard $ 3,095.28 $ 0 American Express $ 5,205.65 American Express $ 7,805.73 Bank of America $ 1,560.44 Bank of America $ 4,960.43 Advanta $ 9,785.07 Chase Bank USA $ 1,149.81 (released for zero consideration) Penn Credit $ 36.00 Aqua Specialists, Inc. $ 110.78 Center City Dental Care $ 343.00 Smigel, Anderson, & Sacks $ 150.00 Estate planning PA Department of Revenue $ 13,333.00 2006 Personal Tax Due - $2,234.00 2007 Personal Tax Due - $3,053.00 2008 Personal Tax Due - $4,132.00 2009 Personal Tax Due - $2,208.00 2010 Personal Tax Due - $1,706.00 West Shore Tax Bureau $ 6,376.00 2006 Personal Tax Due - $1,120.00 2007 Personal Tax Due - $1,310.00 2008 Personal Tax Due - $2,077.00 2009 Personal Tax Due - $1,119.00 2010 Personal Tax Due - $ 750.00 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA. ORPHANS' COURT DIVISION FILE N0.2010-00635 FIRST AND FINAL ACCOUNT OF Joseph P. McLaughlin Jr. Executor For ESTATE OF Michael C. McLaughlin, Deceased Date of Death: June 10, 2010 Date of Executor's Appointment June 22, 2010 Date of First Complete Advertising: August 06, 2010 Accounting for the Period: June 10, 2010 to January 19, 2012 Purpose of Account: The Executor offers this Account to acquaint interested parties with the transactions that have occurred during the Administrafion. It is important that the Account be carefully examined. Requests for additional information, questions or objections can be discussed with: Heather D. Royer, Esquire Smigel, Anderson & Sacks, LLP 4431 N. Front Street, 3rd Floor Harrisburg, PA 1 71 10-1 778 (717)234-2401 Supreme Court I.D. No. 76327 ~ r.7 ~ f~"1 ..."' ~' C c- . c ~ v t ~4Y p jn C.~` ~-" ~i ': 7 ~ ~ ~ - -Y3 =~. ~` D .c' `~ t\3 1 SUMMARY OF ACCOUNT PAGES PRINCIPAL Receipts 3 $61,260.23 Less Disbursements Administration Cost 5 131.00 Family Exemption 5 3,500.00 Fees -Accountant 5 8,950.00 Fees -Attorney 5 10,979.50 Fees -Probate 5 478.50 Investment Expense 5 320.83 Misc. Administrative Expenses 5 283.78 Misc. Expenses 6 21,179.84 Personal Expenses 6 1,250.00 Property Costs 6 1,163.32 -$48,236.77 Balance before Distributions 13,023.46 Distribution to Beneficiaries 0.00 Principal Balance on Hand 7 $13,023.46 INCOME Receipts 0.00 Less Disbursements 0.00 Balance Before Distributions 0.00 Distributions to Beneficiaries 0.00 Income Balance on Hand 0.00 COMBINED BALANCE ON HAND 13,023.46 Verification 8 2 PRINCIPAL RECEIPTS Asseu Listed in Inventory (Valued as of Date of Death) Cash and Cash Equivalents TNG 401K ACCOUNT NO. 878343-178381026 LPL INVESTMENT ACCOUNT NO. 1226-1481 MICHAEL C. MCLAUGHLIN LLC M&T CHECK. ACCT 88926246 Tan¢ible Personal Prouerty 2002 LEXUS 2006 HUMMER H3 TOTAL INVENTORY $13,086.06 479.86 1,263.21 $14,829.13 19,500.00 16,000.00 35,500.00 $50,329.13 3 PRINCIPAL RECEIPTS (Continued) FORWARD SUBSEQUENT RECEIPTS 06/18/2010 MICHAEL C. MCLAUGHLIN LLC M&T CHECK. ACCT 88926246 $2,120.00 Gallagher retainer payment 06/23/2010 PNC BANK ESTATE CHECKING ACCOUNT NO.51-1283-1792 5,000.00 Cash advance to begin estate administration 07/10/2010 PNC BANK ESTATE CHECKING ACCOUNT NO.51-1283-1792 1,140.98 Life insurance premium refund 07/23/2010 PNC BANK ESTATE CHECKING ACCOUNT NO.51-1283-1792 1,250.00 Capital Blue Cross payment of Hampden Ambulance claim 10/13/2010 PNC BANK ESTATE CHECKING ACCOUNT NO.51-1283-1792 1,139.70 M & T June 2010 Retainer Payment 12/24/2010 PNC BANK ESTATE CHECKING ACCOUNT NO.51-1283-1792 16.50 EZ Pass refund 12/24/2010 PNC BANK ESTATE CHECKING ACCOUNT NO.51-1283-1792 128.99 Allstate Insurance Premium Refund 02/04/2011 PNC BANK ESTATE CHECKING ACCOUNT NO.51-1283-1792 50.00 Allstate Insurance Reimbursement for Hummer tow 03/30/20] 1 PNC BANK ESTATE CHECKING ACCOUNT NO.51-1283-1792 84.93 Allstate Insurance Premium refund TOTAL PRINCIPAL RECEIPTS $50,329.13 10,931.10 61,260.23 4 DISBURSEMENTS OF PRINCIPAL ADMINISTRATION COST 07/23/2010 M & T Drill Safe Deposit Box Fee FAMILY EXEMPTION 01/11/2012 Nicole M. McLaughlin FEES-ACCOUNTANT 06/30/2010 BSSF - 2006 personal taxes 06/30/2010 BSSF - 2006 LLC taxes 07/24/2010 John Sheridan -tax negotiator 08/10/2010 John Sheridan -tax negotiator 12/03/2010 John Sheridan -tax negotiator 12/15/2010 BSSF - 07 08 & 09 taxes 04/05/2011 BSSF - 2010 taxes and 1041 return 04/05/2011 John Sheridan -tax negotiator FEES-ATTORNEY 08/25/2010 Smigel, Anderson & Sacks 10/13/2010 Smigel, Anderson & Sacks 11/02/2010 Smigel, Anderson & Sacks 12/01/2010 Smigel, Anderson & Sacks 02/10/2011 Smigel, Anderson & Sacks 06/15/2011 Smigel, Anderson & Sacks FEES-PROBATE 08/02/2010 Nicole McLaughlin 04/05/2011 Register of Wills inheritance tax return INVESTMENT EXPENSE 07/27/2011 [NG Investment Advisor fee MISC. ADMINISTRATIVE EXPENSES 08/18/2010 The Sentinel 08/19/2010 Cumberland Law Journal $131.00 $131.00 3,500.00 3,500.00 265.00 1,015.00 550.00 247.50 275.00 3,840.00 1,925.00 832.50 8,950.00 5,457.50 1,707.50 325.00 444.50 1,000.00 2,045.00 10,979.50 463.50 15.00 478.50 320.83 320.83 208.78 75.00 283.78 5 DISBURSEMENTS OF PRINCIPAL (Continued) FORWARD $25,049.28 MISC. EXPENSES 06/15/2010 Delta Dental Insurance Co. 405.67 07/21/2010 PSECU Hummer loan 14,786.83 08/02/2010 Nicole McLaughlin Reimburse Estate Advance 5,000.00 08/18/2010 PennDOT -register Hummer 58.50 08/24/2010 Joe McLaughlin -reimburse Hummer inspection 42.35 08/25/2010 SERS refund pension payment after DOD 584.33 O l /06/2011 Sunoco -gas for Hummer 26.00 03/08/2011 Joe McLaughlin -reimburse Hummer battery 181.16 03/08/2011 Joe McLaughlin -reimburse Hummer tow 60.00 Ol/l (/2012 Pa Department of Revenue 2010 PA Fiduciary Income Tax 35.00 21,179.84 Due PERSONAL EXPENSES 07/23/2010 Hampden Ambulance 1,250.00 1,250.00 PROPERTY COSTS 06/30/2010 Allstate Insurance -auto premiums 487.70 08/20/2010 Allstate Insurance -Hummer 226.36 11/02/2010 Allstate Insurance -Hummer 230.00 12/28/2010 Allstate Insurance -Hummer 219.26 1,163.32 TOTAL DISBURSEMENTS OF PRINCIPAL $48,236.77 6 PRINCIPAL BALANCE ON HAND Cash and Cash Equivalents PNC BANK ESTATE CHECKING ACCOUNT NO.51- 1283-1792 VALUE AT 01/19/2012 $13,023.46 FIDUCIARY ACQUISITION VALUE $0.00 TOTAL PRINCIPAL BALANCE ON HAND $13,023.46 $0.00 VERIFICATION MCLAUGHLIN JR., JOSEPH P., Executor of the Will of MICHAEL MCLAUGHLIN, Deceased, hereby declares under oath that he has fully and faithfully discharged the duties of his office; that the foregoing First and Final Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the Estate have been paid in full; that, to his knowledge, there are no claims 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 occured more than four months before the filing of the foregoing First and Final Account. This statement is made subject to penalties of 18 Pa. C.S.A. Section 4904 relating to uAsworn falsification to authorities. McLaughlin r Joseph P. Dated: ©1 ~~ ~~ ~ ~ S