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HomeMy WebLinkAbout04-05-12 DECEDENT'S ESTATE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF Olive Janette Haas Ebert ,DECEASED No. 21-10-0142 n ~ : ,_,.~ PETITION FOR ADJUDICATION / . , j ~~ ~' STATEMENT OF PROPOSED DISTRIBUTION -~ ~~ ~ ~ °~ PURSUANT TO Pa. O.C. Rule 6 9 -~ ~ =` '- == ~ `~-T . e (.' _~ This form may be used in all cases involving the Audit of the Account of a Decedent's Estate. If space is insuff cient, 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. INCLUDEATTACHMENTSAT THE BACK OF THIS FORM. Name of Counsel: Paul D. Daggs Supreme Court LD. No.: 64688 Name of Law Firm: Dethlefs-Pykosh Law Group, LLC Address: 2132 Market Street, Camp Hill, PA 17011 Telephone: (717) 975-9466 Fax:_ (717) 975-2309 Form oc-o~ rev. /0. /3.06 Page 1 of 10 Estate of Olive Janette Haas Ebert 1. Name(s) and address(es) of Petitioner(s): Name: Sharon Taylor Address: 20 Beard Road Mechanicsburg, PA 17055 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? ..................... 0 Yes ^ No If not, identify prior accountings, the accounting periods covered, and the date of adjudication of the prior accounting. 2. Decedent died on 02/03/2010 Q Letters Testamentary or ^ Letters of Administration were granted to Petitioner(s) on Date of Will (if applicable): 08/06/2007 Date(s) of Codicil(s) (if applicable): Date of probate (if different from date Letters granted): 02/16/2010 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: T'he Paxtnn Neralrl• 7/752/1 fl• Q/d/1 !1• 8/11/10. Cumberland Law Journal: 08/06/10; 08/13/10; 08/20/10. Form OG01 rev. 10.13.06 Page 2 of 10 Estate of Olive Janette Haas Ebert 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? ............. ®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 (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? ......................N~~ .... Yes ~ No Form OG01 rev. 10.13.06 Page 3 of 10 Estate of Olive Janette Haas Ebert 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 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 of Each Party in Interest ~ Relationship and Sharon Taylor Daughter 20 Bead Road Executrix Mechanicsburg, PA 17055 Interest 1 /3 of residue Dana Dagle-Lowe Daughter 1/3 of residue 11 Wheatland Drive Mechanicsburg, PA 17055 Form OC-0I rev. !0.13.06 Page 4 of 10 Estate of Olive Janette Haas Ebert Name and Address of Each Par in Interest Deborah Heisler c/o Matthew Menges, Esquire 145 E. Market Street York, PA 17401 Daughter Deceased 1 /3 of residue 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-01 rev. 10.13.06 Page 5 of 10 Estate of Olive Janette Haas Ebert Deceased 10. Other than the claim for the family exemption, list the names of all known claimants and the amount of their claims and state whether each claim is admitted. Name and Address of Each Claimant Amount of Claim Claim Will Claim Admitted? Be Paid In Full? ^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 ®No Was family exemption allowed? ................................ ^Yes ©No Family exemption claimant's name and relationship: Name: Relationship: Form OC-01 rev. IOJ3A6 Page 6 of 10 Estate of Olive Janette Haas Ebert 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 05/03/2010 8,925.00 O 1 /27/2011 06/10/2011 740.28 (refund) 225.07 (subsequent) 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 0 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: Questions of law concerning the fair market value of the sale of decedent's residence were already litigated. Judge Placey ruled in favor of the Executrix (current Petitioner) based on the pleadings. No other questions exist. 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. Formoc-oI rev. 10./3.06 Page 7 of 10 Estate of Olive Janette Haas Ebert 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. 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: 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 ^No As to real estate only? ........................................ ^Yes ®No Form OGO! rev. 10.13.06 Page 8 of 10 Estate of Olive Janette Haas Ebert 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(sJ Amount/Proportion Sharon Taylor 1/3 Dana Dagle-Lowe 1 /3 Deborah Heisler 1/3 B. Principal: Proposed Distributee(s) Amount/Proportion Sharon Taylor 1 /3 Dana Dagle-Lowe 1 /3 Deborah Heisler 1/3 Submitted By: (All petitioners must sign. Add additional lines if necessary): Name o Petitioner: Sharo aylor, Executrix Name of Petitioner: Form OGOI rev. 10.13.06 Page 9 of 10 Estate of Olive Janette Haas Ebert Verification of Petitioner (Verification must be by at least one petitioner.) Deceased The undersigned hereby verifies * [that heis~e is tide 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). Signatur of Petitioner * Corporate petitioners must complete bracketed information. Certification of Counsel The undersigned counsel hereby certifies that the foregoing Petition for Adjudication/ Statement of Proposed Distribution is a true and accurate reproduction of the form Petition authorized by the Supreme Court, and that no changes to the form have been made beyond the responses herein. ~~ Signature of Counsel for rtioner Form OC-01 rev. 10.!3.06 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 Jcurnal, a legal periodical published in the Borough of Carlisle in tre Ccunty and State afcresaid, 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, vlz: _ August 6 August 13 and August 20 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. Ebert, Olive Jaaette Haas, decd. Late of Silver Spring Township. Executrix: Sharon E. Taylor, 30 Beard Road, Mechanicsburg, pA 17055. Attorney: Paul D. Daggs, Esquire, 2132 Market Street, Camp Hill, PA 17011. ~. ,~ ~ ~~ ..s_ ~ ~~ Lisa'Marie Coyne, Edito SWORN TO AND SUBSCRIBED before me this 20 of Augllst 2010 Notary _.~...._..-......_..,,NOTAR~Ae... AL DEBORAH A COLLINS CARUSCE BOROUGHryCPubilc MY Commlglon UMBEACAND COMITY Expire: Apt 28, 2014 THE PAXTON HERALD Fax TI. PaYIOn x.mM •0010 Earl Oriw, Maria~r8, iXr 1]112 • easeam (717) 657-3523 East Shwe Office & Plant - (PO Box 6310) 101 Lincoln Street (717) 545-9540 Harrisburg, PA 17112 (717) 545-8762 STATE OF PENNSYLVANIA COUNTY OF DAUPHIN Before me, the subscriber, a Notary Public in and for the said County, personally came Lisa M. .arn c who, being duly sworn, doth depose and say that she is CLUE K= of THE PAXTON HERALD, a newspaper of general circulation published in Harrisburg, Pennsylvania; That THE PAXTON HERALD was established on the 28th day of June, 1960, and has been published continuously since that date; That the advertisement, of which a copy is attached hereto, was published in the advertising columns of THE PAXTON HERALD in all respects as ordered in the issue(s) of ~ -a ~ ~~ (~.~ - ~ fJ ~ C, Affiant further deposes that she is not interested in the subject matter of the aforesaid notice or advertisement, and that the allegations in the foregoing statement as to the time, place and character of publication are true. ~ H --- ature of the ffiant) Sworn and subscribed before me this day of _H~1v. vok \3. ~~ ~ A.n f~'.'3t.~r=ti,^,L SEAL CARf11E JEAi`J :-:i~•,r';:;;; r~!O?,ZHY PUaLIC i-Q1-"1~~ P;,,', i; h`Y CGf~1~;1~;•i0i~; Fx'Ir'~u SEPT. 7, 2010 de= oi~ irtd' atsaid Es- 1a1e are nsqus~Md b meNe iirr Or tDcpp ~e ~ ~ ~lieia~tt 96iee~t !~4 i ~- IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS COURT DIVISION In Re: • ESTATE OF OLIVE JANETTE ~' ,..: S-y HAAS EBERT, Deceased No. 21-10-0142 ~~~ ~ ~~' is - ~ m ~~ a Ct7 ;_,- ~_ .:. -- FIRST AND FINAL ACCOUNT '' ` ; ~~'] - _ t-J T~~ ~~ ~- _.~ SHARON TAYLOR. EXECUTRIX =~ ~~~ ~~~~ <_ for c ESTATE OF OLIVE JANETTE HAAS EBERT Date of Death: 2/03/2010 Date of Executrix's Appointment: 2/16/2010 Dates of Advertisement of Grant of Letters - The Paxton Herald 7/28/10, 8/4/10, 8/11/10 - Cumberland Law Journal 8/6/10, 8/13/10, 8/20/10 Accounting Period: 2/16/10 - 3/23/12 Purpose of this Informal Account: The Executor offers this Account to acquaint interested parties with the transactions that have occurred during the Administration. Requests for additional information, questions or objections can be discussed with: Paul D. Daggs, Esquire Dethlefs-Pykosh Law Group, LLC 2132 Market Street Camp Hill, PA 17011 (717) 975-9446 pdaggs@dplglaw.com Page 1 of 8 SUMMARY OF ACCOUNT Pages PRINCIPAL Receipts from Personal Estate 3 Subsequent Receipts 3 Receipts from Converted Real Estate 3 INCOME Receipts 3 COMBINED PRINCIPAL & INCOME 3 DISBURSEMENTS FuneraUMemorial Expenses 4 Administration Expenses 4 Refunds paid by estate 4 Taxes 5 Fiduciary & Professional Fees/Expenses 5 REIMBURSEMENTS Cash Loans to the Estate 5 Bills/Expenses Paid on Behalf of the Estate 6 COMBINED DISBURSEMENTS & REIMBURSEMENTS 6 BALANCE AVAILABLE FOR DISTRIBUTION SCHEDULE OF PROPOSED DISTRIBUTION 7 REFERENCE CODES_ & EXPLANATIONS 8 VERIFICATION $ 1,675.54 780.47 129,632.58 $132, 088.59 473.79 $ 473.79 $132,562.38 $ 942.87 5, 066.17 326.37 9, 520.67 7.925.00 $ 23,781.08 $ 14,034.67 14,284.21 $ 28,318.88 $ 52,099.96 $ 80,462.42 Page 2 of 8 PRINCIPAL RECEIPTS Assets Listed in Inventory (Valued as of Date of Death) Receipts of the Personal Estate 03/05/10 Sale of misc. personal property 05/02/10 Willow Mill Flea Market 05/10/10 Sale of Individual items of personal prop. 05/16/10 Willow Mill Flea Market 05/08/10 Yard Sale 05/21/10 Sale of Individual Items of personal prop. 05/22/10 Yard Sale 10/07/10 Sale of Cu Cu Clock 10/09/10 Willow Mill Flea Market 149.78 152.00 461.00 140.76 185.00 262.00 179.00 51.00 95.00 1,675.54 Subsequent Receipts 05/03/10 Comcast Cable Refund 02/14/11 PA Inheritance Tax Refund 40.19 740.28 780.47 Receipts of Converted Real Estate (6 Houston Drive, Mechanicsburg, PA) 06/08/11 Contract Price 130,000.00 Settlement Charges (816.19) 129,632.58 (Ref. No.) (1) TOTAL PRINCIPAL RECEIPTS $132,088.59 INCOME ADDED TO ESTATE Annuities & Dividends 03/03/10 Merrill Lynch Annuity Check & Dividend 405.38 05/03/10 Merrill Lynch Dividend 68.41 473.79 TOTAL INCOME RECEIVED $473.79 COMBINED PRINCIPAL & INCOME $132,562.38 Page 3 of 8 DISBURSEMENTS OF PRINCIPAL (Re . No. Funeral Expenses 05/04/10 Shamokin Methodist Church MemoriaUBanners to church (ck #998) 942.87 942.87 Administration Expenses 03/04/10 Penn Waste (ck #992) 03/09/10 Auto Debit -check order charge 03/10/10 See More Home Inspections (ck#993) 04/30/10 Account assessment for low balance 05/04/10 PPL (ck #995) 05/10/10 Lowe's (ck #1000) [flooring to replace soiled carpets] 05/20/10 PPL (ck #1001) 05/27/10 The Mitigator (ck #1002) [mold cleanup] 06/01/10 Penn Waste (ck#1003) 06/02/10 Mark Heckman Appraisal (ck #1004) 08/02/10 Michael Dixon -Lawn (ck #1007) 08/05/10 PPL (ck #1005) 08/12/10 Assoc. Products (ck #1008) [septic cleaning] 08/15/10 Michael Dixon -Lawn (ck #1009) 08/23/10 PPL (ck #1010) 08/26/10 Michael Dixon -Lawn (ck #1011) 09/30/10 Erie Insurance -Homeowner's (Auto ck #1013) 09/30/10 Penn Waste (ck #1014) 09/30/10 PPL (ck #1015) 10/17/10 PPL (ck #1017) 11/16/10 Erie Insurance -Homeowner's 11/20/10 Michael Dixon -Lawn & Leaves (ck #1019) 11/21/10 PPL (ck #1020) 12/08/10 Penn Waste (ck #1021) 12/23/10 PPL (ck #1022) 06/03/11 Penn Waste (ck #1025) 06/22/11 Michael Dixon -Lawn 12/12/11 Publication of Estate/filings (paid to attny in ck#1089) Refunds paid by the Estate 05/04/10 State Employees Retirement System (ck #997) 44.35 8.00 325.00 10.00 55.24 2,280.12 56.66 100.00 44.35 350.00 45.00 82.00 515.00 45.00 34.65 45.00 158.00 44.35 36.08 31.03 158.00 80.00 32.17 44.35 147.47 44.35 100.00 150.00 5, 066.17 326.37 326.37 Page 4 of 8 (Re . No. Taxes 05/04/10 Cumberland Co. Real estate taxes (ck #999) 570.60 05/03/10 PA Inheritance Tax (ck #994) 05/04/10 County Property Tax (ck #999) 06/07/11 Supplemental PA Inheritance Tax (ck #1084) Fiduciary & Professional Fees/Expenses Executrix fiduciary fee Mileage for yard sales, flea markets & CPA attorney appointments Reimbursement for yard sale advertising 10/15/10 Rotz & Stonesifer, CPAs [2009 personal income tax of decedent] 06/07/11 Rotz & Stonesifer, CPAs [estate income tax returns] 12/12/11 Paul Daggs, Esquire TOTAL DISBURESMENTS OF PRINCIPAL 8,925.00 570.60 25.07 9, 520.67 1, 500.00 200.00 35.00 300.00 530.00 5, 395.00 (2) 7,925.00 $23, 781.08 REIMBURSEABLE LOANS TO THE ESTATE AND REIMBURSEABLE PAYMENTS MADE ON BEHALF OF THE ESTATE Sharon Taylor, Executrix/Beneficiary, shall be abbreviated as ST • Dana Dagle-Lowe, Beneficiary, shall be abbreviated as DDL Cash Loans to the Estate to Cover Bills & Expenses (deposited into Estate Account 05/03/10 Deposit of Members 1St CD by ST (held by Deceased & ST as JTWRS) 8,012.40 05/03/10 Deposit of Balance in PNC Bank Account (held by Deceased &DDL as JTWRS) 1,572.27 05/3/10 Deposit from ST 3,000.00 08/9/10 Deposit from DDL 1,000.00 11/12/10 Deposit from ST 300.00 12/22/10 Deposit by ST 150.00 14,034.67 (3) Page 5 of 8 (Re . No. Bills/Expenses Paid on Behalf of the Estate 02/07/10 Seebold Funeral Home (Paid by DDL; her check # 2001) 9,040.00 02/16/2010 Register of Wills to Open Estate (Paid by ST; her Check #2825) 273.50 02/14/10 Dept. of Aging (Paid by DDL; her check #2002) 72.93 02/14/10 Theresa Gorka, R.N. (Paid by DDL; her check #2003) 205.64 02/14/10 PPL (Paid by DDL; her check #2005) 247.71 03/18/10 Cumberland Co. Aging & Community Serv. (Paid by DDL; her check #2006) 66.30 03/18/10 Verizon (Paid by DDL; her check #2007) 21.35 04/07/10 PPL (Paid by DDL; her check #2008) 226.70 10/22/2010 Cumberland Co. real estate taxes (Paid by ST; her check #173) 1,531.08 12/27/2010 Bill from CPA for Inheritance Tax Return (Paid by DDL; her check #1024) 2,599.00 14,284.21 TOTAL REIMBURSEMENTS FOR LOANS TO THE ESTATE AND PAYMENTS MADE ON BEHALF OF THE ESTATE $28,318.88 (3) COMBINED TOTAL OF DISBURSEMENTS & REIMBURSEMENTS $52,099.96 CURRENT BALANCE FOR DISTRIBUTION $80,462.42 Page 6 of 8 SCHEDULE OF PROPOSED DISTRIBUTION Decedent's Last Will & Testament Divides the Residuary Estate Equally Among Her Three Daughters: Sharon Taylor, Dana Dagle-Lowe and Deborah Heisler $80,462.42 / 3 = $26,820.81 Sharon Taylor, Executrix/Beneficiary $26,820.81 Dana Dagle -Lowe, Beneficiary $26,820.81 Deborah Heisler $26,820.81 $80,42.43 Page 7 of 8 REFERENCE CODES AND EXPLANATIONS (1) The issues regarding the fair market value of the sale price for the real estate were litigated and resolved in favor of the estate (and Executrix) by Judge Placey. (2) The majority of legal fees incurred related to defending the estate against the Petition filed by Deborah Heisler, Beneficiary, requesting a Formal Accounting, that the real estate transaction be set aside as being less than fair market value, and that Sharon Taylor be removed as Executrix. Said Petition was granted by Judge Placey as to the Formal Accounting, but denied as to the other issues. (3) Until the real estate was sold, the estate was insolvent. Thus, Sharon Taylor, Executrix/Beneficiary, and Dana Dagle-Lowe, either deposited their own money into the estate account to cover bills/expenses, or they directly paid bills owed by the estate. Decedent's Last Will & Testament clearly indicates that all debts, including taxes, were to be paid by the estate. Page 8 of 8 VERIFICATION SHARON TAYLOR, Executrix of the Will of Olive Janette Haas Ebert, Deceased, hereby declares under oath that she has fully and faithfully discharged the duties of her 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 her knowledge, there are no claims outstanding against the Estate; that all taxes due from the Estate have been paid; and that the grant of Letters Testamentary, and the first complete advertisement thereof, occurred more than four months before the 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 unsworn falsification to authorities. ~~~ I Sharon Taylor, Executrix 3~z3 ~z Date ~~~ i Paul D. Daggs, Esqui e 3 f z3~i z Date