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HomeMy WebLinkAbout03-05-12 IN THE MATTER OF THE ESTATE OF EDITH C. McCONNELL, DECEASED IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION N0.2011-01035 APPROVAL OF ACCOUNT, RECEIPT, RELEASE AND INDEMNIFICATION '~; ~ ' 7-t 7r rn C ~ N ~ C~ BACKGROUND ~ ~ ?o c~~ ~ '~vi~ to ~ } The facts underlying this Approval are as follows: ;-gyp-,-, ~, ~ ~ ~-, A. Edith C. McConnell ("Mrs. McConnell") died September 1~2~11. ~. ~~, ~ .,i McConnell left a will dated July 6, 2006 which was probated in the Office of the Register of Wills of Cumberland County, Pennsylvania. Charles H. Diller, Jr. was appointed Executor ("Executor") of Mrs: McConnell's estate. B. Article III of Mrs. McConnell's will bequeathed her tangible personal property to her daughters, Susan E. Harvey and Andrean M. Griffith, in equal shares. Mrs. McConnell did not own any tangible personal property at the time of her passing so no assets pass under Article III. C. Article IV of Mrs. McConnell's will bequeathed the residue of her estate as follows: 40% to her daughter Susan E. Harvey; 40% to her daughter Andrean M. Griffith; and 20% to her granddaughter Edee K. Herigan. Decedent's daughters and said granddaughter all survived Mrs. McConnell and are sui juris and are hereinafter referred to as the "Beneficiaries." D. The Executor has completed much of the administration of Mrs. McConnell's estate and would like to make a substantial distribution on account of the 839250.1 residue pending receipt of final approvals of the Pennsylvania inheritance tax return and clarification of any potential remaining claims against Mrs. McConnell's estate. E. The Executor is willing to conclude the estate without the expense and formality of filing an account of his administration with the Court so long as the Beneficiaries provide the Executor with an appropriate Approval, Receipt, Release and Indemnification which is the purpose of this instrument to provide. NOW, THEREFORE, the undersigned Beneficiaries, for themselves, their heirs, personal representatives, and assigns: 1. State that they have examined the Pennsylvania Inheritance Tax return (the "Return") attached hereto as Exhibit "A" and the Proposed Distribution attached as Exhibit "B," (the "Proposed Distribution") and approve the transactions and distributions reported therein or proposed therein as though they had been reflected in an accounting which was confirmed absolutely by the Court having jurisdiction over the Estate. 2. Do hereby acknowledge receipt from the Executors of the assets shown as being distributed to them in the Proposed Distribution. 3. Hereby absolutely and irrevocably approve the transactions undertaken by the Executors reported in the Return as though said transactions were contained in a formal accounting which had been confirmed absolutely by the Court having jurisdiction over the Estate. - 2 - 4. Hereby absolutely and irrevocably waive the filing and auditing of any accounting with the Orphans' Court Division of the Court of Common Pleas of Cumberland County, Pennsylvania, or in any other jurisdiction in connection with the administration of the Estate. 5. Hereby absolutely and irrevocably release, remise, quitclaim and forever discharge the Executor, individually and in his fiduciary capacity, his personal representatives, heirs and assigns, of and from all actions and causes of actions, suits, payments, accounts, reckonings, claims and demands whatsoever arising from the administration of the Estate or in any way related to the distribution provided for herein, whether known or unknown, from the beginning of time to the date of the date of the signing of this instrument. 6. Agree that if, at any time in the future, the Executor receives any demand or claim for any amount claimed to be due and owing from the.Estate or from him, as Executor, and he approves said demand or claim, each of the undersigned Beneficiaries shall, at the request of the Executor, pay to the Executor, her proportioned share of the amount of any such demand or claim, or if it has been paid by the Executor, then reimburse him for their proportional share of the amount paid by him, provided that such requested payment or reimbursement shall not exceed the total of the assets paid or distributed to her by the Executor as set forth herein. 7. Agree to indemnify the Executor -and hold him harmless to the extent of the assets distributed to the Beneficiary from and against any and all claims, loss, - 3 - liability or damage (including legal fees and costs in connection therewith), whether or not the same is caused by a mistake that is innocent or negligent, which the Executor may suffer or to which he may be subjected by reason of the final distribution without having the formal approval of any court. 8. Declare that this Approval, which shall not be modified except by an amendment in writing signed by all parties and the Executor, contains the entire understanding of the parties and that no representations or promises have been made except as expressly stated herein. 9. Declare that this Approval shall become effective on the date of the last signature, maybe signed in counterparts, shall be governed by the laws of Pennsylvania and shall be legally binding as an agreement under seal upon the undersigned and their personal representatives, heirs and assigns. 10. Acknowledge, warrant and represent that each has been advised by the Executor to seek the advice of, and has been given the opportunity to consult with, independent legal counsel in connection with this Agreement. - 4 - IN WITNESS WHEREOF, each of the undersigned, intending to be legally bound, has executed this Approval on the ~~ day of 2012. Witness. Witness Witness EAL) Susan C. Ehvey __` _ __ _.-. (SEAL) Andrean M. Griffith Edee K. Herigan - 5 - (SEAL) 3~_" ;t I ~. s ~ .~ I ~~ ~~~~' •e IN WITNESS WHEREOF, each of the undersigned, intending to be legally bound, has executed this Approval on the _~ day of r~~~ ~_ , 2012. Witness (SEAL) Susan C. Harvey Witness Andrean M. Griffith (SEAL) Witness Edee K. Herigan - 5 - COMMONWEALTH OF PENNSYLVANIA ) SS: COUNTY OF ) On this, the ~ ~ day of ~~ • 2012, before me, the undersigned :1~ officer, personally appeared SU5AN C. HARVEY, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, _arid ackriowTedge~ that- she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. ~~~ No ary Public My Commission Expires: (SEAL) NOTARIAL SEAL ~l1YARD G. SLEDZIK, NOTARY CK TVYP., CO[~+ITY Ok CIRIli~S[ON EXPIlRik' 1F 1 ~ s(~ •J}a/Q~ 4 i.~! ~~ ~ LI y yi~L~~~ ctI1C-fl YEN r~~}~l`s, a ~ ~;,.~~, ~. ~ . ;f~; L__._ _ _~_ _ _ COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF l'~"~ ) On this, the 2( day of ~'(Lt_(li,~a- 2012, before me, the undersigned officer, personally appeared ANDREAN M. GRIFFITH, known to me (or satisfactorily proven) to be the person whose name is subscribed to tTie witTiin instrument,-and acknowledged thaLsl-ie """ executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand nd official seal. ~V o ary Public My Commission Expires: COMMONWEALTH OF PENNSYLVANUI (SEAL) Notarial Seal Cathy L. Youngblood, Notary Publlc Lemoyne Moro, Cumberland County My Commission Expires June 22, 2014 Mem9ery f~enneylvanle Association of Notaries COMMONWEALTH OF PENNSYLVANIA ) SS: COUNTY OF ~~"-~--P 1"' `"~ ) On this, the _~ day of ~-'V"~Z-~-~ ~-_ , 2012, before me, the undersigned officer, personally appeared EDEE K. HERIGAN, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. ~~ ~ ~~_~ Notary Publ c My Commission Expires: (SEAL) coMraonweun~ eE ~ v~wu a~dy ~. ,eiora~y r~,ak ah a , uwphin ~ My Comml9ibn B~kils Dec. 2, 2014 M!+tphpr. PenMJVlvaMs ASSOtl8tl011 Of lb~BfkS s 15~~5610105 - . REV-1500 ~` `°~-i~1 `~ PA Department of Revenue nn vania OFFICIAL USE ONLY Pe ~ County Cade Year File Number 'R""""""`"`"""` Bureau of Indiyidu;al Taxes '' PO BOXi8osoi'" ' - INHERITANCE TAX RETURN - Hamisburq, PA i~tz8-0601 RESIDENT DECEDENT ENTER.DECEOENT INFORMAT{ON BELOW.... . -_.-__-_ __ . _.. _..-. _ :. - _ _. Socal Security Number Date _ _...__ of Death MMDDYYYY Date of Birth MMDDYYW __ 208=18-7257 09/ 19/2011 07/04/1925 __ Decedent's Last Name _____ Suffix Decedent's First Name MI McDonnell Edith C (If Applicable! Enter Surviving Spouse's Information Be{ow __Speusa's-Last lame ------ __ _ .. - -Snffrx- -SPopse's FirsYNama--- -- ___-_ -~--- McConnell Jr Jay M Spouse's Social Security Number...... ---- - - - - _ _ _ THIS RETURN,MUST BE FILED IN DUPLICATE WITH THE , 202-20-sos7 ___ _ _ _ _ REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~ 1. Adginal Return O 2. Supplemental Return O 3. Remainder Return (Date of Death - .. _._ _ ._ - _ _ Prior to 1&13..-82) O 4. Limited Estate O 4a. Future Interest Compromise. (date of O 5. Federal Estate,Tax Return Required death after 12-12-82) ' fip 6,_Decedent Died Testate O 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) O - 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (Date of Death O 11. Election to Tax under Sec. 9113(A) ~' Between 12-31-91 and 1-1-95) (Attach Schedule O) " CORRESPONDENT - THIS SECTION MUST BE COMPLETED, ALL CORRESPONDENCE AND CONF{DENTtAI TAX INFORMATION SNOULD;BE DIRECTED,TD: ,., :.. _ Name Daytime Telephone Number„ , Charles H. Diller, Jr. `(717)`732-6664' ;? -. - 'r.J' First Line of Address ... _ .. .... ................. . 5616 Pinehurst Way _ _ Second Line of Address City or Post Office State ZIP Code DATE FILED .. ,, Mechanicsburg PA 17050 _ __ _ _ __ is C':~C,~. correspondent's a-man address: CDiller1945[~D_Verizon.net Under penakies of perjury, I declare fh examined this return, inGuding accompanying schedules and statements, and to the best of my knowledge antl belief, it is true, rrect and complete. a o arer other than the personal representative is based on all Information of which preparer has any knowledge. SIGN OF E ON R PSI NG' RETURN ~ ''~=` ` r ' -I ' ' GATE `"` ' 02/09/2012 5616 Pinehurst Way, Mechari~e'burg, PA 17050 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 ~, 15056101~5~ 1505610105 J 1505610205 REV-1500 EX (FI) Decedent's Soclel Sat:urlty Number Decedent's Name: Edith C, McConnell 208-18-7257 RECAPITULATION 1. Real Estate (Schedule A) .. . . . . . . . ...... . ............................. 1. 0, 00 2. Stocks and Bonds (Schedule B) ....................................... 2. 0,00 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) , , . , . 3. 0,00 4, - Mortgages and Notes Receivable (Schedule D) ,,,, , , , , , , , , , , , , , , , , , , , , , , --- 4, ---- ------ -(J~00 5, Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 71,611,05 6, Jointly Owned Property (Schedule F) O Separate Billing Requested . , . , , , , 6. 0,00 7, Inter-Vivos Transfers $ Mlscellanaous Nan-Probate Property (Schedule G) O Separate Billing R~uested.. , ... , , 7, 0.00 S. Total Gross Asaeta (total Lines 1 through Y) ............. f............... 6. 71,611.05 9, Funeral Expenses and Administrative Costs (Schedule H), , ,,,,, , , , , , , , , , , , , g, 9,743,02 10, Debts of Decedent, Mortgage Llabllitfas and Liens (Schedule I),,,,,,, , , , , , , , , 10, 615.42 11, Total Deduetlons (total Lines 9 and 10) .. . . . . . . . . . . . .... . . . ............. 11. 10,358.44 12, Net ValueolEstate(LlneBminusLlnell),,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 12. 61,252.61 13. Charitable and Governmental Bequests/Sec 9113 Trusts far which an election to tax has not been made (Schedule J) ... . ........ . ... . . . . . . . . 13. 0, 00 14. Not Value 5ubJ~ct to Tax (Lfne 12 minus Line 13) . . . . .................... 14. 61,252.61 TAX CALCULATION ~ SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Llne 14 taxable at the apousallax rate, or transfers under Sac. 9116 (a)(t.2) X .0_ 15. 18. Amount of Llne 14 taxable et lineal rate x .0 4b 61,252.61 i6. 2,756.37 17. Amount of Line ib taxable at sibling rate X .12 17, 16, Amount of Line 14 taxable ai collateral rate X .16 18. 19. TAX DUE .........................................................19, 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 1505610205 2,756.37 O Side 2 1505610'05 .:F- REV-1500 EX (FI) Pege 3 Decedent's Complete Address: Fll~mber DECEDENTS NAME Edith C. McConnell STREETADDRESS 1100 Crandon Way, Suite 514 CITY Mechanicsburg STATE PA ZIP 17050 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2._,__CreditslPa lents_ A. Prior Payments _ B. Discount 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. Total Credits (A + B) (2) (3) (4) (5) 2,756.37 0.00 0.00 2,756.37 Make check payable to; REGISTER OF WILLS, AGENT. e ~~~~, ~~, PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property Vansferzed .......................................................................................... ^ b. retain the right to designate who shall use the property transferzed or its income ............................................ ^ c. retain a reversionary interest .............................................................................................................................. ^ d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ............................................................................... 3. Did decedent own an "in trust for" or payable-upon-death bank account or security at his or her death? .............. ^ 4. Did decedent own an individual retirement account, annuity or other non-probate property, which contains a beneficiary designation? ................................................................ IFy~ST~H~~E ANSWER TO ANY$~O'F THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. ,,.,1/r. w ._i 6.. v. i.Y:i +. x..hk~.r<rNF. .. Y+,-... '. ._... .. a.7'.-,~':n .., _ x,~ks x~.e,*,5..... ,.n~~~+~~~Is%~?1~~'Y"*'.vii`~i`T,i`'~i~'?~.%~`~~Vf~~~~i; For dates of death on or after July 1, 1994, and before Jan. 1,1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S: §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disdosure of assets and filing a tax return are still applicable even 'If the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent [72 P.S. §9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal benefidaries is 4.5 percent, except as noted in [72 P.S. §9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent ~/2 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. aEV15o8 Ex • ItAn• COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN % SCHEDULE E CASH, BANK DEPOSITS, 8~ MISC. PERSONALPROPERTY ESTATE OF FILE NUMBER Include the proceeds of Iltigatbn and the date the proceeds were received 6y the estate. All property JoiMlyowned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH ~. ~~dS/,/ / T E ~,~c~ /7~D ~~~~ Bd.~K -_. --- -- ~`1 / 70`/ /7/~c,~S~Sv~G " ~ Cf/E~XlNG -/~/G ~ / BOO 7 989 7a~ o LS D. S~ CH~~~/~~ -~~L~ /~v/vl83 sod 7z /QE~iRcrtaE,~'~",~"~~:~`~r~~~~r~~`zo~/ y ~o. SS ~- y~ E.r- ~tr~Pt~l ~ c s / %L.~~/ ~~N~« , l~~P ~~/ir~~ ~d~~ ~ ~~oSs llf mnra enara Ie naarlari insert TOTAL (Also enter on line 5, Recapitulation) I $ 7~ ,~ f /-, p chnafc of the camp ci~el ' REV-1511 EX ;(10•D6) ~ i SCHEDULE N COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER EDir/~ e, ,~-lccQ.~,~tc,c. 2oi~-b~03S' Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: f. ~~+~~~' +1: aSrt>/~ oAJ~S ~a/J~i~L /,~ow1 ~'' - ~~vFESS~orJ./L srRv~s~ /=oc ~`~r~ c ~~D~• ,~uun~s .~~rv sr~rr~~• 6, j4 7. /? 7i~Aitl5~iK7"ri~i ~/I/' ~~i4'E1"~ND dvrER~,By~ti,o'~ QO~tfT.~i.U~ ' ~ _ -+~~+~11~ ot~~sl~.El~~~Lb~si/ytl~~-~,91~t-E~t'J`~'~!N//~-,'-~-EM~Xd~.[Y ~~.a,-..i B. 1 ~.idTO~( Toy ~NQ M9~FYA.v~tJG/2~dtf,~,i~ - %ELr6Eaws ~~~p/it$s ~7~4ysv~c~~' s~i/,d~2 c~~r~i~ - ~~sr ~u,~~~~L .y~a~. Kowt.s - <'d,v~r~~~ Lt.r~ri~t1G - QiC~ /~~n~ak//lt5 - rdrn~3sraN~ /.(/Sc~~~oFiey ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Street Address _ City State Zip _,___. ___ Year(s) Commission Paid: Z• Attorney Fees 3• Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip .__._.____-__ Relationship of Claimant to Decadent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees ~. Cv~~C'~QL~fuo eow~r~ ~Els~sTV"/~ p~• ~iccs ~~44ltiyl GE~,~ q ce/!T; ~s~~G MID ~N~'Ba~K - E'"EF' C'vrn~,t~[a~~ C'ow,s!)-y ~fls`~STCQ DF sJitt ~ - T/f.C ~QE7"w.Eetl /=/ 4,~G GE`s 2vn.op y9~.ae 2G".~o / 3 uC~ o0 z,.~r5o.ov 3SG~9 h~~:'3a ~ ~, a q: ~~,~~ ,S", D v z~~; ~o TOTAL (Also enter on line 9, Recapitulation) l $ 9 7~.3.DZ. (If more space is needed, insert additional sheets of the same size) RED(-157 EX+ (T2-03) ' ~• SCHEDULE 1 • COAVWI~N4dEALTHOf PENNSYLVANIA dEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT I ~ ESTATE OP FILE NUMBER Raport debts incurred by the decedent prior to death wrich remaitted unpaid as of the date of death, +ncluding unreimbursed medlcai expenses. ITE~:~ - -__-_ _- --- ---~_ NUMBER i e , , i ,lALUE A7 DATE _ _ - , ,. ,_ pESt,F 1 „q ~ OF DEATH __ _ _ ~~~i~.o~ _ _._.___. ---__.___,_ i ---~2. g8 Sou 171 ccar~Pr~~ ~~'!S, «lc ~ > qo. o0 ---- _ __ ._ -- ---- Gu,rr,~~1-~ GavDw,c,~rk~' Fsf~~- ~-mss ~ 3s z,as' REV•1613 Ex+ (9-00) - COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFIC{ARIES ~- `~ L~UlTiy C'. ~GG/~~I/.VELL FILE NUM@ER Z.~/- v1~3S' NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT Do Not List Trustee(s) AMOUNT OR SHARE Of ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)) 1. J~SA~ e /~>gRvE y E t"dp/~ Za4u~ Nr~~ ~ y, So /, o'~ I / 270 zr~IG-v~S/l~ lS7ffB / ~ or~t,Q <~ 7j~ /+ ~ 5voo sr~vstr b~~J~ /f///PaPis,t4~/~'G, P~ ~ mar/ z .3 ~D~c-' /(, l~~"~P/ ~ ~r/ G~'~vi/o lure Gary ~ z, z S°. 5'~ ~/~ y /Qrv~.QJ~ ~.J r~,P~pc ~` b Ar ~r~/,rf, ~9 ! 7vr~ ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THR OUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTfON TO TAX fS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1, TOTAL OFPART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ pt more space Is needed, Insert additional sheets of the same size) B ,~ IN THE MATTER OF THE ESTATE IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA OF EDITH C. McCONNELL, DECEASED : ORPHANS' COURT DNISION N0.2011-01035 PROPOSED DISTRIBUTION Net value of the estate subject to inheritance taxes Less inheritance taxes paid Plus life insurance proceeds and interest exempt from inheritance taxes Less reserve in escrow pending conclusion of the estate Proposed Distribution To be distributed as follows: Susan C. Harvey (40%) Andrean M. Griffith (40%) Edee K. Herigan (20%) $61,252.61 $2,756.37 $ 5.031.96 $63,528.20 5 000,00 $58,528.20 $23,411.28 $23,441.28 $11,705.64