HomeMy WebLinkAbout09-07-12r_
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DECEDENT'S ESTATE
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
ESTATE OF MARI E. HARDING DECEASED
No. 11-0531
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PETITION FOR ADJUDICATION / ~
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STATEMENT OF PROPOSED DISTRIBUTION
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PURSUANT TO Pa. O.C. Rule 6.9 _~
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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: Robert G. Frey
Supreme Court I.D. No.: 46397
Name of Law Firm: Frey and Tiley
Address: 5 South Hanover Street, Carlisle, Pennsylvania 17013
Telephone : 717-243 -5 83 8
Fax: 717-243-6441
Form OG01 rev. 10.13.06 Page 1 of 10
Estate of ~'~ E' DING ,Deceased
1. Name(s) and address(es) of Petitioner(s):
John S. Koczela
Name:
5525 Hawthorne Place NW
Address:
Washington, D.C. 20016
Identify any executors or administrators who have not joined in the Petition for
Adjudication and Statement of Proposed Distribution and state reason:
N/A
g Y ary? .....................
Is this the first accountin b this fiduci Q 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 20, 2011
^i Letters Testamentary or ^Letters of Administration were granted to Petitioner(s) on
May 2, 2011
Date of Will (if applicable): February 2, 2002
Date(s) of Codicil(s) (if applicable)
N/A
Date of probate (if different from date Letters granted):
Was a bond required? ^Yes ~ No If yes, state amount:
Are proofs of advertising of the grant of Letters attached? ......... 0 Yes ^ No
Dates of advertising of the grant of Letters: June 3, 10 and 17, 2011
Page 2 of 10
Form OC-01 rev. 1013.06
Estate of ~~ E. HARDING
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
(ee Section 2201 et s~ of the Probate, Fstates 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 Q No
Were any children born to decedent after execution of
Will or Codicil(s)? ............................. .. ^Yes Q 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? .............................. ^i Yes ^ No
Form OG01 rev. 1013.06
Page 3 of 10
Estate of MARI E. HARDING 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
in
Relationshi and Comments, i an
Residuary Legatee 25%
First United Church of Christ
30 North Pitt Street
Carlisle, PA 17013
Ronald and Hazel Kunkelman
1355 Centerville Road
Newville, PA 17241
Form OC-Ol rev. 1013.06
Residurary Legatee 150%
friends
Page 4 of 10
Estate of ~~ E. HARDING
Deceased
tvameandAddresso EachP inlnterest ReWtionshi andComments, i a Interest
Robert E Koczela Residuary Legatee 25%
1932 Gear Avenue, Lot 4 Cousin
Fai~eld, IA 52556
Office of the Attorney General
Charitable Trusts & Orgs.
14th Fl, Strawberry Square
Harrisburg, PA 17120
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
Guazdian was appointed. If no Guazdian has been appointed, identify the next of
kin of such party, giving the name, address and relationship of each.
None
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).
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.
Form OC-01 rev. 10.13.06 Page 5 of 10
Estate of M``~ E. HARDING ,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
Admitted? Will Claim
BePaidln
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? ................................ ^Yes ONo
................................
Was family exemption allowed? ^Yes ^No
Family exemption claimant's name and relationship:
Name: Relationship:
Form OC-Ol rev. 10.13.06 Page 6 of 10
Estate of MARI E. HARDING
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
July 2, 2011
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. Describe in detail any questions requiring adjudication and state the position of the
Petitioner(s) as to each question:
None known.
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.
39,500.00
Form OG01 rev. 10.13.06 Page 7 of 10
Estate of M`~ E. HARDING Deceased
16. Had the decedent been adjudicated an incapacitated person? .......... ^Yes ^i 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 ^ No
given to the parties identified in Paragraph 9 above? ............. ^Yes
18. If a reserve is requested, state amount and purpose.
$1,000.00
Amount:
Purpose: Any expenses in connection with the filing of the First and Final Account
or filing and payment of final income tax return
ff a reserve is requested for counsel fees, has notice of the
amount of fees to be paid from the reserve been given to the ^No
........................................
parties in interest? ^Yes
If so, attach a copy of the notice.
19. Is the Court being asked to direct Qy ^No
the filing of a Schedule of Distribution? .......................... es
........................................
As to real estate only? ^Yes ONo
Page 8 of 10
Form OC-Ol rev. 1013.06
Estate of M`~ E. HARDING
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)
Ronald and Hazel Kunkelman
Submitted By:
(All petitioners must sign.
Add additional lines if necessary):
of Petitioner:
Name of Petitioner:
Form OC-O! rev. 10.13.06
AmoundProportion
50%
Robert ; E Koczela 25%
First United Church of Christ 25%
B. Principal:
Proposed Distributee(s) Amount/Proportion
Ronald and Hazel Kunkelman 50%
Robert E Koczela 25%
First United Church of Christ 25%
Page 9 of 10
Estate of MARI E. HARDING ,Deceased
Verification of Petitioner
(Verification must be by at least one petitioner.)
The undersigned hereby verifies * [that r~she he is ntle Executor
Estate of Mari E. Harding and] that the facts set
of the above-named name of corporation
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).
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.
Form OC-Ol rev. 1013.06
Signature of Counsel for Petition
Page 10 of 10
PROOF OF PUBLICATION
State of Pennsylvania, County of Cumberland
Tackie Cox, Sales Director 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 regular editions and issues of
THE SENTINEL on the following day(s):
Tune 3, Tune 10 and Tune 17 2011
COPY OF NOTICE OF PUBLICATION
Affiant further deposes that he/she is not
interested in the subject matter of the
HA~a~, `. aforesaid notice or advertisement
and that
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all allegations in the foregoing statement as
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~ to time, place and character of publication
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are true.
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Sworn t and
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My commission expires:
before me this
Notary Public
NOTARIAL SEAL
BAMBIANN HECKENDORN
Notary Publlc
CARLISLE BOROUGH, CUMBERLAND CNN
My Commission Expires Jan 27, 2014
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:
June 3 June 10 and June 17 2011
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.
Hardiae, Mari, deed.
Late of the Borough of Carlisle.
Executor: John S. Koczela c/o
Robert G. Frey, Esquire, 5 South
Hanover Street, Carlisle, PA
17013.
Attorneys: Frey and Tiley.
~--~-
isa Marie Coyne, Edit
SWORN TO AND SUBSCRIBED before me this
17 of June, 2011
Notary
NOTARIAL SEAL
DEBORAH A COLLINS
Notary Public
CARLISLE BOROUGH, CUMBERLAND COUNTY
My Commission Expires Apr 28, 2014
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first and i~nal Account of ~ :; `;- ~
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John S. Koczela ~- -~" .~ ; r-
Executor of the Last Will and Testament of ~ ~ .~ -
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Mari E. Hardin ~' c'
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Late of the Borough of Carlisle, Cumberland County, Pennsylvania ~~ ^' `~ Q
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DATE OF DEATH: LETTERS TESTAMENTARY AD VERTISED:
Apri120, 2011 CUMBERLAND LAW JOU RNAL
June 3, 10, 17, 2011
File Number:
THE SENTINEL
21-11-0531 June 3, 10, 17, 2011
ACCOUNTANT IS CHARGED WTI'H THE AMOUNTS OF PRINCIPALAND INTEREST
RECIIVED AND CLAIMS CRIDTT FOR THE DISBURSEMENTS MADE AS STATF.1~ RF.T .nw•
PKINCIPAL RECEIVED
Apri120, 2011 Merrill Lynch Deposit Account 37,701.00
Apri120, 2011 Merrill Lynch Deposit Account, CMA account 1,808.00
Apri120, 2011 Merrill Lynch Brokerage Account 38,060.00
Apri120, 2011 Merrill Lynch Individual Retirement Account 172,805.00
Apri120, 2011 Oil and gas mineral royalty rights 19,209.00
May 2, 2011 Orrstown Bank, transfer from personal account $1,960.44
May 26, 2011 Forest Park, refund for overpayment $2,016.00
June 16, 2011 United World Life Insurance Co ~ 84
June 3, 2011 Comcast, refund $13.35
June 17, 2011 John Wazdle, sale of Dodge Neon $2,000 00
July 1, 2011 State of Pennsylvania, property tax rebate for 2010 $250.00
July 6, 2011 Nationwide Insurance, life insurance proceeds $301.70
August 25, 2011 Cumberland Goodwill Fire Rescue EMS, refund $43.33
December 17, 2011 TransamerciaAdvisors Life Insurance Co, annuity benefit $95,116.31
February 16, 2012 Net proceeds from sale of real estate 93,003.71
February 28, 2012 Nationwide Insurance, home owner's insurance 130.00
Mazch 27, 2012 Distribution payable from life insurance on Juvenelia Harding 6,263.12
Mazch 27, 2012 Prudential life insurance death claim 6,377.88
May 7, 2012 U.S. Treasury, income tax refund 173.00
June 4, 2012 Distribution payable from Estate of Juvenelia Harding 267.11
August 15, 2012 Inheritance tax refund 3,529.76
TOTAL PRINCIPAL RECEIVED 477,539.79
INCOME RECEIVED
Apri127, 2011 EXCO oil and gas dividend
May 20, 2011 EXCO, oil and gas dividend
March 13, 2012 Enetplus, oil and gas dividend
Income accrued in Metill Lynch Accounts to date of liquidation
TOTAL INCOME RECEIVED
$1,302.67
$445.13
121.83
36,065.06
37,934.69
DISBURSEMENTS
June 13, 2011 PPL IIectric Utilities Corporation $251.68
June 16, 2011 Centurylink, final telephone bill $47 28
June 20, 2011 Hazel Kunkleman, reimbursement for lock change $136.21
June 23, 2011 Grove Insurance Agency, home owner's insurance premium $485.00
June 27, 2011 Worthington Ballooning, spreading of ashes $500.00
June 27, 2011 Hoffman Roth Funeral Home $2,172 87
June 29, 2011 Frey & Tiley, reimbursement for advances, itemization attached $5,028.42
June 30, 2011 CenturyLink, disconnect charge $1.68
June 30, 2011 Cumberland EMS, ambulance service $72 85
June 30, 2011 Borough of Carlisle, water and sewer bill $72.90
June 30, 2011 PPL IIectric Utilities Corporation $39.28
July 8, 2011 Lynn Schultz, honorarium for funeral pastor $300.00
July 18, 2011 Cazlisle Borough Tax Account $1,547.67
August 4, 2011 PPL IIectric Utilities Corporation $38.59
August 4, 2011 Old Bellaire 375/Order of the Eastern Star, honorarium for funeral $200.00
August 8, 2011 John S. Koczela $1,611.95
September 1, 2011 PPL IIectric Utilities Corporation $43.43
September 28, 2011 PPL IIectric Utilities Corporation $47 22
October 6, 2011 Borough of Carlisle $72 90
October 31, 2011 PPL IIectric Utilities Corporation $43.56
November 30, 2011 PPL IIectric Utilities Corporation $39.41
December 13, 2011
January 3, 2012
February 6, 2012
February 17, 2012
February 25, 2012
April 17, 2012
Apri124, 2012
Apri124, 2012
Apri124, 2012
Apri124, 2012
May 7, 2012
August 17, 2012
August 17, 2012
Borough of Carlisle
PPL Electric Utilities Corporation
PPL IIectric Utilities Corporation
Vital Records, death certificate
PPL Electric Utilities Corporation, final bill
Federal Express
John S. Koczela, reimbursement of expenses, itemization attached
Frey & Tiley, reimbursement for advances, itemization attached
Frey & Tiley, attorney's fees
John S. Koczela, Executor's fee
Forest Park Health Center, final payment
Frey & Tiley, attorney's fees
John S. Koczela
Reserve
TOTAL DISBURSEMENTS BEFORE INHERITANCE TAX
July 2, 2011 Register of Wills, payment of estimated inheritance tax
August 15, 2012 Inheritance Tax refund
TOTAL DISBURSEMENTS
$72.90
$143.53
$249.83
$9.00
148.21
31.91
152.64
235.72
12,000.00
16,840.00
3,396.00
2,300.00
500.00
1,000.00
49,832.64
$39,500.00
(3,452.02)
85,880.62
RECAPITULATION
TOTAL PRINCIPAL RECEIVID 477,539.79
TOTAL INCOME RECEIVID 37,934.69
TOTAL DISBURSEMENTS 85,880.62
BALANCE FOR DISTRIBUTION 429,593.86
PROPOSED
SCHEDULE OF DISTRIBUTION
Ronald & Hazel Kunkelman
February 21, 2012 Less, partial distribution
Oil and Gas Mineral Rights distributed in kind
Balance for distribution
Robert E. Koczela
February 21, 2012 Less, partial distribution
Oil and Gas Mineral Rights distributed in kind
First United Church of Christ (1/4 of the residue excluding tax)
February 21, 2012 Less, partial distribution
Oil and Gas Mineral Rights distributed in kind
Total to be disbursed on account confirmation
Total Disbursements
208,788.93
(175,000.00)
(9,604.50)
24,184.43
104,394.47
(87,soo.oo>
(4,802.25)
12,092.22
116,410.46
(87,500.00)
(4,802.25)
24,108.21
60,384.86
429,593.86
I, John S. Koczela of the Estate of Mari E. Harding hereby declare under oath that I
have fully and faithfully discharged the duties of Executor that the foregoing First and Final Account is true and correct and
fully discloses all significant transaction occurring during the accounting period; and that all known claims against the estate have
been~ccourated for in the First and Final Account.
S. Koczela