Loading...
HomeMy WebLinkAbout07-24-12~~ ~ y~ ~~ C~~ I ~°. ~1~. DECEDENT'S ESTATE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF ROBERTA I. KONSKO No. 21-11-0581 ~~ ~~ m ~ , T ~--- ^ t .z a ~-', ~.r ~~ 1 L _J _ __ _,. _ .; --.. ``~ q cry -:~ DECEASED 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 insufficient, 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 BACK OF THIS FORM. Name of Counsel: Michael L. Bangs, Esquire Supreme Court LD. No.: 41263 Name of Law Firm: Bangs Law Office, LLC Address: 429 South 18th Street, Camp Hill, PA 17011 Telephone: 717-730-7310 Fax: 717-730-7374 Form oc-ol rev. 10.13.06 Page 1 of 10 Estate of ROBERTA I. KONSKO 1. Name(s) and address(es) of Petitioner(s): Name: Robert D. Firkal Address: 699 Carbon Avenue Harrisburg, PA 17111 Deceased Identify any executors or administrators who have not joined in the Petition for Adjudication and Statement of Proposed Distribution and state reason: N/A 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 April 28, 2011 Q Letters Testamentary or Q Letters of Administration were granted to Petitioner(s) on Mav 17.2011 Date of Will (if applicable): July 28, 2009 Date(s) of Codicil(s) (if applicable): N/A Date of probate (if different from date Letters granted): Mav 17, 2011 Was a bond required? ®Yes ~ No If yes, state amount: Are proofs of advertising of the grant of Letters attached? ......... ~ Yes 0 No Dates of advertising of the grant of Letters: The Sentinel: 6/2, 6/9 and 6/16/11 Cumberland Law Journal: 6/10, 6/17 and 6/24/11 Form oc-ol rev. /0./3.06 Page 2 of 10 Estate of ROBERTA I. KONSKO ,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): 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)? ........................................... Q 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? .............................. 0 Yes 0 No Form oc-ol rev. 10.13.06 Page 3 of ] 0 Estate of ROBERTA I. KONSKO 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): Form oc-o~ rev. 10.13.06 Page 4 of ] 0 Estate of ROBERTA I. KONSKO 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-O1 rev. 10.!3.06 Page 5 of l 0 Estate of ROBERTA I. KONSKO ,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? N/A ®Yes Q Yes ~No ONo ®Yes Q Yes ®No ONo Yes DYes ONo ~ No Yes Q Yes ONo ONo 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? ................................ DYes ~No Family exemption claimant's name and relationship: Relationship: Form oc-or rev. 10.13.06 Page 6 of 10 Estate of ROBERTA I. KONSKO 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 7/26/11 1/25/12 3/30/12 33,000.00 1736.84 2,065.49 331.66 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? ................... 0 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. Describe in detail any questions requiring adjudication and state the position of the Petitioner(s) as to each question: N/A B. Has notice of the question requiring adjudication been given to the parties identified in Paragraph 9 above? .................. Q 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. Form oc-nl rev. 10.13.06 Page 7 of 10 Estate of ROBERTA I. KONSKO Deceased 16. Had the decedent been adjudicated an incapacitated person? .......... 0 Yes 0 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? ............. 0 Yes ~ No 18. If a reserve is requested, state amount and purpose. PuYp°se: N/A 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 ONo 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? ........................................ DYes 0 No F°rm oc-or Yev. ~o.i3.o6 Page 8 of 10 Estate of ROBERTA I. KONSKO 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 See attached sheet B. Principal: Proposed Distributee(s) Amount/Proportion See attached sheet Submitted By: (All petitioners must sign. Add additional lines if necessary): ,~~.-~ ~~~ ~~xE~. Name of Petitioner: Robert D. Firkal Name of Petitioner: Form oc-or rev. io. i3.o6 Page 9 of 10 PETITION FOR ADJUDICATION /STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. RULE 6.9 Question 9(A). State each party's relationship to the decedent and the nature of each party's interest(s): NAME AND ADDRESS RELATIONSHIP INTEREST Marion Bogosh Sister 25% of estate 10 Bogosh Lane Tamaqua, PA 18252 Theodore Bogosh, III Nephew 9% of estate 10 Bogosh Lane Tamaqua, PA 18252 Martin F. Butler Friend 23% of estate 407 E. Marble Street Mechanicsburg, PA 17055 Robert Frank Nephew 10% of estate 5209 Shore View Drive Concord, NC 28025 Joan Haldeman Niece 6% of estate 337 Penn Street Tamaqua, PA 18252 Betty Bogosh Renninger Niece 9% of estate Post Office Box 492 Auburn, PA 17922 Barry Stahler, Jr. Grandnephew 1/3 of 5% of estate 25 North Railroad Street, Apt. 2 Tamaqua, PA 18252-1340 Dale Stahler Nephew 6% of estate 217 Penn Street Tamaqua, PA 18252 Matthew Stahler Grandnephew 1/3 of 5% of estate 121 Ben Titus Road Tamaqua, PA 18252 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION FILE N0.21 -11- 0581 FIRST AND FINAL ACCOUNT OF Robert D. Firkal, Executor of the ESTATE of ROBERTA I. KONSKO, Deceased Late of Lower Allen Township, Cumberland County, Pennsylvania Date of Death: April 28, 2011 "'~:Y `~' ?~ ~ ~~ (_ ~~ ~~) li ~1 C7 Date of Grant of Letters Testamentary ~ z, ^ ~ ~'~ ---~c_-, Firkal To Robert D May 17, 2011 ~=` ~; , rv ~ ' c ~; . cs ~~ .~ _.~ - Date of First Advertisement of Letters: . ~~~ ~ p G '~" "~' . ~ ~~ ' ~ C : ~_ r-r7 The Sentinel June 6, 2011 v ~,,~ `-" Cumberland Law Journal June 10, 2011 ` Date of Accounting Apri128, 2011 to July 27, 2012 PURPOSE OF ACCOUNTING: Robert D. Firkal, Executor, offers this Account to acquaint interested parties with the transactions that have occurred during this administration. It is important that the Account be carefully reviewed. Requests for additional information or questions can be discussed with: Michael L. Bangs, Esquire Bangs Law Office, LLC Attorney Identification Number 41263 429 South 18r" Street, Camp Hill, PA 17011 (717) 730-7310 SUMMARY OF ACCOUNT 'PAGE PRINCIPAL I - _ - _ Receipts of Principal - - 3' -_ $156,360.04 -- LESS DISBURSEMENTS - - _ _ _ _- - - - Debts of Decedent ~! - r 5'~, -- - $756.56. -- . - Administrative Expenses ~ 5 ~ $46,936.43 _ - _ Attorne 's Fees Y -- 6, - - $12,000.00'. -- _ __ Administrator's Fee ~ 6 ! $10,000.00 - Accountant Fees _ - - _ 6'~ $1,085.00 _ - Previous Distributions to Beneficiaries ~ 7 j $247.32 I $71,025.31 __ INCOME __ Receipts of Income -- 4 i - $258.36 _ - -_ COMBINED BALANCE ON HAND r } $85,593.09 - - +--- _ - - PROPOSED SCHEDULE OF DISTRIBUTION -_ - 7 ~ VERIFICATION 8' Page 2 RECEIPTS OF PRINCIPAL PRINCIPAL _' _ DATE RECEIPTS -_ __ _. Personal Effects (Specific Bequests) _; - -- - _ _ _ 412 Shares Banco Santander stock - to be divided evenly between __ - _ - Betty _Bogosh. Renninger and Theodore Bogosh, III -- _ __ - _- All Other Assets Integrity Bank Account 0403001921 ___ - - 5/17/2011 Il 5/17/2012,Integrrty Bank Account 0203001811 - -_ j $2 396.79 , -- ._ _ - --- -_ 17/2012 ,Integrity Bank Account 0203028771 5/ - ---- --- i $34,590.85 - _ 5/17/2012 M&T Bank Account 52334791 - i $4,349.37 _ _ _ _ _ _ --_ 5/24/2011 2010 IRS income tax refund $3,031.00 - __ _ --- _-- 7/21 /2011 'Sale of 1923 silver dollar - - -_ _ 22.00' - __ - - 7/21 /2011 Sale of five gold bracelets $900.00 11 Proceeds from River Source Life Insurance annuity - 7/21/20 _ - _ $105,880.87 ,. - . 1/20/2012 Miscellaneous cash of decedent $64.12 1/20/2012 Holy Spirit Hospital (refund of overpayment) $61.25 _ 1 /20/2012 Holy Spirit Hospital (refund. ofoverpayment) --- ~ - $10 5/9/2012 US Income tax refund (2011 taxes) 1.00 ~ .$2,21 __ Refund of payment of supplemental inheritance tax due ~ $331.66 __ ~_ -_- - __ _ __ _ _ _ TOTAL PRINCIPAL RECEIPTS -_i - -- $156,360.04 Page 3 RECEIPTS OF INCOME 'INCOME _- __ DATE RECEIPTS 5/17/2011 ~ Santander stock dividend _ -_ - -- -_ $112.31 - 6/7/2011 - _ __ _- - ,Interest on estate checking account $0.33 7/15/2011 -_ _ _ _- _. Interest on estate checking account $0.28 8/17/2011 (Interest on estate checking account ! - - -- $0.83 __- -- 9/16/2011 - jInterest on estate checkin account ~ __ g - - - __ _ _ - - $0.90 _ _ -- 10/17/2011 -- - - - _ ',Interest on estate checking account -_ $0.94 11/17/2011 - - -- -- - '.Interest on estate checking account $0.93 12/7/2011 _. _ _ __ !Santander stock dividend - __ - _ --_ $63.23 __ 12/7/2011 -- ~' Santander stock dividend $71.87 12/16/2011 - - _ - - Interest on estate checking account $0.87 1/17/2012 -- Interest on estate checking account _ _ __ $0.97 2/17/2012 __ Interest on estate checking account _ $0.92 3/16/2012 'Interest on estate checking account _ _ $0.83 4/17/2012 ___ _ _ Interest on estate checking account I $0.95 5/17/2012 'Interest on estate checking account ~ --- $x•88 6/15/2012 a ,Interest on estate checking account _ _ --__ _ __ $0.87 6/29/2012 Final interest on estate checking account __ --- _ __ +_ $0.45 - _ --- TOTAL INCOME RECEIPTS $258.36 Page 4 DISBURSEMENTS OF PRINCIPAL DATE DEBTS OF DECEDENT 5/23/2011',Manor Care __ __ __ _ _ 5/23/2011 ' Medco Health Solutions ,. 5/23/2011 Weis Pharmacy _: _ _ - _ 5/23/2011 Advantage Medical Transport _ _ __ _ _ 5/27/2011 SERS (refund of overpayment made to decedent) __ _ _ 5/27/_2011 The Woods at Cedar Run __ - __ 5/27/2012 Verizon __ __ _ __ _ --- 8/4/2011'West Shore EMS __ --- 8/4/2011 'Center for Kidney Disease & Hyptertension -- _ 8/4/2011 'Holy Spirit Hospital - -- __ TOTAL DEBTS OF DECEDENT: $16.00 $15.00 $53.52 $20_.00 $61.68 $78.06 $149.66 $101.67 $199.72 $61.25 $756.56 ___ - - - -- -_ - DATE ADMINISTRATIVE EXPENSES __ _ _ -- _ - 5/17/2011 Register of Wills (probate fee) __ $365.50 _ _ 5/17/2011 Postmaster 5.59 -- 5/23/2011 Cumberland Law Journal (estate advertisement) __ _ _ __ __ $75.00 - -- 5/23/2011 Stone & Murray Funeral Home _ __ 8,724.0 _ -_ 5/23/2011Robert Firkal (reimbursement for funeral lunch) 662.55 6/6/2011 i Alphagraphics (copies of decedent's will for all beneficiaries) $6.30 __ 6/7/2011 ~ Postmaster (mailing of beneficiary notice and will to all beneficiaries)_ - - - $5.59 -- -- - _ -- 6/15/2011 Register of Wills (short certificates) -- _ - 20.00 __ -- 1 'Estate of Roberta Konsko (reimburse civil service withdrawal) 7/6/201 2 . . _ _ - _ -- 7/25/2011 Register of Wills (payment of estimated inheritance tax due at discount) __ __ ___ - $33,000.00 __ 8/4/2011 The Sentinel (estate advertisement) __ --- - __ _ __ 176.47 - 12/8/2011 Register of Wills(short certificates) _. _ __ -_ $8.00 _. __ 1/20/2012,Register of Wills (balance of inheritance tax due) _ -- 2,065.49 __ __ 1/20/2012 Register of Wills (filing fee for Receipts and Releases) 10.00 1/20/2012 Register of Wills (inheritance tax return and inventory filing fee) _ _ __ $30.00 3/29/2012 Register of Wills (inheritance tax due on supplemental return) _ - - _ _ _ $331.66 _ __ 3/29/2011 Register of Wills (filing fee for supplemental inheritance tax return) 15.00 4/2/2012 Postmaster (certified mailing of decedent's final lifetime tax returns) -_ $7.85 7/11/2012 PA Department of Revenue (fiduciary income tax due) _ - _ - _ $185.00 __ __ 7/11/2012 US Treasury (fiduciary income tax due) _ -- 938.00 7/13/2012'Postmaster (certified mailing of fidicuary income tax returns) _ _ $7.45 _- ___ _- _- Postmaster (certified mailing of short year fiduciary income tax returns -esti~ - - _ _ - _- _ _- Alphagraphics (estimated cost of copy expense for final accounting) __ -- $40.00 - Register of Wills (estimated filing. fee for final accounting) --. - 180.00 _ -- _ -- 'Postmaster (estimated cost of mailing final accounting to heirs) _ __ _ $40.00 -- -- ___ 'TOTAL ADMINISTRATIVE EXPENSES: $46,9 Page 5 DISBURSEMENTS OF PRINCIPAL -- _ _ -- DATE ',FEES AND COMMISSIONS - - -_ - _ -- - - - _ - $70,777. TOTAL DISBURSEMENTS OF PRINCIPAL: __ _ _ - --__ _ __ - - __ -- _-_ __ Page6 PROPOSED SCHEDULE OF DISTRIBUTION OF REMAINING PRINCIPAL AND INCOME NAME ',DISTRIBUTION PREVIOUS DISTRIBUTIONS TO BENEFICIARIES __, -- - - 206 Shares Banco Santander Stock to Betty Bogosh Renninger (in kind) -_ '_ - _ _ -- 206 Shares Banco Santander Stock to Theodore Bogosh, III (in kind) __ Betty Bogosh Renninger (1/2 of Santander dividends) $123.66 Thoedore Bogosh, III (1 /2 of Santander dividends) __ - $123.66 __ - - __ _ __ $247.32 - __ _ _ - __ TOTAL AVAILABLE FOR FINAL DISTRIBUTION $85,593.09 -- PROPOSED DISTRIBUTION _ _ -__ -- - -- __ _ Betty Bogosh Renninger (remaming_1/2 Santandar dividends)_ -- 0.05 1/2 Santandar dividends) Theodore Bogosh, III (remaining __ $0.04 _ Marion Bogosh (25% of rest, residue and remainder) _ - $21,398.25 _ _ __ _ Martin Butler (23% of rest, residue and remainder) - $19,686.39 --- Robert Frank (10% of rest, residue and remainder). $8,559.30 Theodore Bogosh, III (9% of rest, residue and remainder) __ $7,703.37 of rest, residue and remainder) _ _ Betty Bogosh Renninger (9% - - ', $7,703.37 - __ _ Ronald Stahler (7% of rest, residue and remainder) $5,991.51 -- - -- - r) Joan Haldeman (6% of rest, residue and remaind $5,135.58 e Dale Stahler (6% of rest, residue and remainder) $5,1.35.58 Barry Stahler (1/3 of 5% of rest, residue and remainder) - - - --- $1,426..55 _ - - ___ Matthew Stahler (1/3 of 5% of rest, residue and remainder) _ _ 1,42 . -- Scott Stahler (1/3 of 5% of rest, residue and remainder) $1,426..55 _ $85,593.09 Page 7 AFFIDAVIT Robert D. Firkal, Executor of the Estate of Roberta I. Konsko, deceased, hereby declares under oath that he has fully and faithfully discharged the duties of his office; that the foregoing 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 the best of his knowledge, there are no claims now outstanding against the estate; that all taxes presently due from the estate have been paid; and that more than four months have elapsed since the first complete advertisement of the granting of letters in this estate. This statement is made subject to penalties of 18 Pa. C.S.A. Section 4904 relating to unsworn falsification to authorities. Robert D. Firkal SUBSCRIBED AND SWORN TO BEFO ME THIS ~~I,~ DAY OF 2012. casur~otaweALry of rFNNSyLV~NIA NoTARIAI S[AL Wendy K. Straub, Notary Pibiic --' Lower Allen Township, Cumberland County Rdy Commission Expires MQy 10, 201 b Notary Public REQUEST FOR DISTRIBUTION Accountant requests that distribution be determined by the Court in accordance with the Schedule of Proposed Distribution filed as part of this account. Robert D. Firkal Page 8