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HomeMy WebLinkAbout01-31-13 ( ~' ~~ll' tit ~`~"~ ` ( ' ,~ DECEDENT'S ESTATE :-= ~ ~.., ~, COURT OF COMMON PLEAS OF ~~ _~? ~__ c~> c} Cumberland COUNTY, PENNSYLVANI~A~A ~' ~-, ~ i ;~. , ..... r l _ 7 ORPHANS' COURT DIVISION ~ °. , , ~_ , _- ESTATE OF Robert E. Brandt ,DECEASED No. 21- l 1-0879 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: Richard C. Snelbaker, Esquire Supreme Court I.D. No.: 6355 Name of Law Firm: Snelbaker & Brenneman, P.C. Address: 44 West Main Street, Mechanicsburg, PA 17055 Telephone: 717-697-8528 Fax: 717-697-7681 Form OC-01 rev. IOJ3.06 Page 1 of 10 Estate of Robert E. Brandt Deceased 1. Name(s) and address(es) of Petitioner(s): Name: Richard S. Simpson, Il, Executor Adare,ss: 282 Lowther Street Lemoyne, PA 17043 Identify any executors or administrators who have not joined in the Petition for Adjudication and Statement of Proposed Distribution and state reason: None Is this the first accounting by this fiduciary? ..................... ~ Yes Q No If not, identify prior accountings, the accounting periods covered, and the date of adjudication of the prior accounting. 2. Decedent died on August 8, 2011 Letters Testamentary or Letters of Administration were granted to Petitioner(s) on August 16. 2011 Date of Will (if applicable): September 2, 2009 Date(s) of Codicil(s) (if applicable): N/A Date of probate (if different from date Letters granted): same as above 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: C'umherland I .aw .T~urnal_ August 2fi_ September 2, 9, 2011 & Sentinel, August 29, September 5, 12, 2011 Form oc-oi rev. lOJ3.06 Page 2 of 10 Estate of Robert E. Brandt ,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 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): N/A 6. Did decedent marry after execution of Will or Codicil(s)? ........... Q Yes ~ 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 1Vledical Assistance Estate Recovery Act, 62 P.S. § 1412, was a request for a statement of claim sent to the Department of Public Welfare? .............................. m Yes ~ No Form OC-ol rev. 10.13.06 Page 3 of 10 Estate of Robert E. Brandt ,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 /merest ~ Relationship and Comments, ijany ~ /merest David E. Brandt Son 50% of residue C/O Bethesda Mission 61 l Reilly Street Harrisburg, PA 17102 Jacqueline B. Maddison Daughter 1 14 Eaton Place Voorhees, NJ 08043 50% of residue Form OC-O1 rev. 10.13.06 Page 4 of 10 Estate of Robert E. Brandt 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-0! rev. !0.13.06 Page 5 of 10 Estate of Robert E. Brandt 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 !n Full? None Yes ^ Yes ~No ~ No Yes ~ Yes ~No ~ No Yes ~ Yes ~No Q 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 ONo Family exemption claimant's name and relationship: Name: David E. Brandt Relationship: SOn FormOC-0l rer. !0.!3.06 Page 6 of 10 Estate of Robert E. Brandt ,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 > > mR/~n> > 55.000.00 0.00 09/ 17/2012 2,008.79 (Refund) 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: N/A 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. N/A Form OC-Ol rev. !0.13.06 Page 7 of 10 Estate of Robert E. Brandt ,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. .~monnt 2,000.00 Pt,rpose: Filing fees, accountant fees and other miscellaneous costs associated with the administration of the decedent's estate 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? ........................................ DYes 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 ~No Form oc-oi rev. !0.!3.06 Page 8 of 10 Estate of Robert E. Brandt ,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 Accounting B. Principal: Proposed Dis[ribulee(s) Amount/Proporlion See Accounting Submitted By: (All petitioners must sign. Add additional lines if necessary): Name of Petitioner: Richard S. Simpson, II, Executor Name of Petitioner: Form OC-0/ rer. 10.13.06 Page 9 of 10 Estate of Robert E. Brandt ,Deceased Verification of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies * [that he/she he is title Executor of the above-named name of corporation Estate of Robert E. Brandt 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). `-u ~ ~ ~ ~ ecu?at~ Signature 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. ~~ S/ ~G~"t i. v Signature of Counsel for Petitioner Form oc-ol re,~. ln.l3.o6 Page 10 of 10 PROOF OF PUBLLCATION State of Pennsylvania, County of Cumberland ~x, Sales Director, of The Sentinel, of the County and State aforesaid, being duly sworn, aeposes 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): August 29, September 5 and September 12 2011 COPY OF NOTICE OF PUBLICATION ($~Z ~~,.ofl ~@,.~~t~~e of~~~~QB~R~.~a~BRANDT , ~.. of S~in~owre,Borough, Cumberland bounty ~ennsy~iava tie'f~rtgtdnted to the undersigned.: ~ ; II, Pew rip the @s~p,bel [~det~ eta , Estate wiU ~18ke pa'1medletefy~fi' tffd~e"ti~~gd~''r~`preseiitthem?foi „~ , setoo: ~ ii t: 3i)ife' 104 1 '~;.PA 17043 LB NE ' d~ BR,~!I~Q~INAN; P,~ C. ,;q~,W.9~. ~ StrAet-x d ~ x C~ aB `' - r ~ ~chan~,, , rg PA 17055-03i@ q~'- . ,~~ g~, r_~ 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 tru . Swo~ t and subsc ibed before me this ~Z- 2~~ ~ L ,,.! ; ,q~,~l r~'~ ~; ,~;,, ~ ' ~ ~,~1~--~''~ I~,,~, ~ _ ~,~ Notary Public My commission expires: NOTARIAL SEAL ~. BAMBI ANN HECKENDORN Notary Public CARLISLE BOROUGH, CUMBERLAND CNTY idly Commission Expires Jar, 2?. 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: Aus;ust 26 September 2 and September 9, 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. iBraadt, Robert E., deed. Late of Shiremanstown Borough. Executor: Richard S. Simpson, II, 426 South Third Street, Suite 104, Lemoyne, PA 17043. Attorneys: Snelbaker 8s Brenne- man P.C., 44 West Main Street, P.O. Box 318, Mechanicsburg, PA 17055-0318. r ~----- _ ~ sa Marie Coyne, Edit SWORN TO AND SUBSCRIBED before me this 9 of September, 2011 Notary NOTARIAL SEAL DEBORAH A COLLINS Notary Public CARLISLE BOROUGH, CUMBERLAND COUNTY My Commission Expires Apr 28, 2014 ... Pennsylvania DEPARTMENT OF PUBLIC WELFARE August 24, 2011 SNELBAKER & BRENNEMAN PC RICHARD C SNELBAKER ESQUIRE 44 W MAIN ST MECHANICSBURG PA 17055 Re: Robert Brandt SSN: ###-##-5390 Dear Attorney Snelbaker: Pursuant to your letter dated August 18, 2011, the Department of Public Welfare (DPW), Estate Recovery Program, has reviewed the information you provided regarding the above-referenced individual. It has been determined that this individual did not receive any type of assistance during the questioned period. Therefore, according to the information you provided, the Department's Estate Recovery Program will not seek any recovery from this estate. If your client applied for Medical Assistance and had an application and/or hearing pending at the time of death, please advise us and provide any additional information that may affect a recovery by our Department. If you have any questions, please feel free to contact me. Sincerely r--~; " ~ ~d Vince A. Porter Recovery Section Manager (717)772-6604 Bureau of Program Integrity ~ Division of Third Party Liability i Recovery Section PO Box 8486 ~ Harrisburg, Pennsylvania 17105-8486 SNELBAKER ~ BR.ENNEMAN, P.C. A PROFESSIONAL CORPORATION ATTORNEYS AT LAW 4d WEST MAIN STREET MECHANICSBURG, PENNSYLVANIA 17055 KEITH O. BRENNEMAN P. O. BOX 318 RICHARD C. SNELBAKER- OF COUNSEL 717-697-8528 FACSIMILE (717) 697-7681 January 31, 2013 T0: David E. Brandt Certified Mail No. C/O Bethesda Mission [7010 1670 0001 0650 2435] 611 Reilly Street Harr=isburg, PA 17102 Jacqueline B. Maddison Certified Mail No. 114 Eaton Place [7010 1670 0001 0650 2428] Voorhees, NJ 08043 Re: Estate of Robert E. Brandt, Deceased Estate No. 21-11-0879 NOTICE TO PARTIES IN INTEREST The undersigned, as Attorney for Richard S. Simpson, II, the Executor of the Estate and under the Last Will and Testament of Robert E. Brandt, Deceased, hereby gives notice to each of the above named persons pursuant to Rule 6.3 of the Pennsylvania Supreme Court Orphans' Court rules as follows: 1. He has filed this date in the office of the Clerk of Orphans' Court and Register of Wills of Cumberland County, Pennsylvania, at Carlisle, PA, the First and Final Account of his administration as such Executor, together with an Inventory, Statement of Proposed Distribution and Petition for Adjudication, true copies of which are enclosed herewith. 2. Said Account and Statement will be presented to a judge of the Orphans' Court Division of the Cumberland County Court of Common Pleas at the Cumberland County Court House, 1 Court House Square, Carlisle, PA 17013, on March 5, 2013 at 9:30 o'clock A.M., prevailing time, at which time said Account will be confirmed and distribution ordered in accordance with said Statement of Proposed Distribution unless written objections are filed prior thereto. 3. You have the right to file written objections to said Account and Statement: prior to the confirmation as scheduled above. Very truly yours, Richard C. Snelbaker RCS:sks Enclosures IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA. ORPHANS' COURT DIVISION FILE NO: 21-11-0879 FIRST AND FINAL ACCOUNT OF Richard S. Simpson, II, Executor For ESTATE OF ROBERT E. BRANDY LAW OFFICES SNELBAKER 8C BRENNEMAN, P. C. Social Security #: 182-22-5390 Tax ID #: 45-6439580 Date of Death: August 8, 2011 Date of Incapacity, if any: None Date of Executor Appointment: August 16, 2011 Date of First Complete Advertisement: August 26, 2011 Accounting for the period: August 8, 2011 December 31, 2012 Purpose of Account: Richard S. Simpson, II, Executor, offers this Account to acquaint interested parties with the transactions that have occurred during his Administration. It is important that the Account be carefully examined. Requests for additional information, questions or objections can be discussed with: Richard C. Snelbaker Snelbaker & Brenneman, P.C. 44 West Main Street Mechanicsburg, PA 17055 Phone #: 717-697-8528 Supreme Court I.D. No: 06355 e-a x - ~, c ~ ;~ : ~ ~_ , ~ ` ~ i j. C.,;~ ~ 1 T ,'~i , y`"' .. .. .~a :'_~ -.-. C';: _.., _ .~ ~ ti _,., ~ f~ ' ; _, u , ri Page 1 LAW OFFICES SNELBAKER 8C BRENNEMAN, P.C. SUMMARY OF ACCOUNT PRINCIPAL Receipts Net Gain on Sales or Disposition Less Disbursements: Debts of Decedent Funeral Expenses Administration Expenses Family Exemption Federal, State & Local Taxes Fees and Commissions Balance before Distributions Distributions to Beneficiaries Principal Balance on Hand For Information: Investments Made Changes in Holdings INCOME Receipts Less Disbursements Balance before Distributions Distributions to Beneficiaries Income Balance on Hand COMBINED BALANCE ON HAND Listing of unpaid creditors: Persons interest in the Distribution of Estate Proposed Statement of Distribution Affidavit/Verification PAGE 3 3 3 3 4 4 4 5 5 6 6 6 6 6 7 7 8 9 $1,257,738.91 187, 969.12 $ 1,445,708.03 $ 2,600.35 270.52 14,168.29 3, 500.00 55,471.00 55,951.90 131,962.06 $ 1,313,745.97 $ 9,221.05 $ 1,322,967.02 Page 2 PRINCIPAL RECEIPTS Assets Listed on Inventory per copy of attached: $1,255,639.11 (Valued as of Date of Death) LAW OFFICES SNELBAKER SC BRENNEMAN, P.C. ADJUSTMENTS TO INVENTORY 0.00 SUBSEQUENT RECEIPTS 3/15/2012 Belco Community Credit Union, refund statement copy fee 5.00 4/13/2012 National Financial Services, refund 0.01 5/7/2012 Encompass of America, refund homeowners insurance premium 86.00 10/1/2012 PA Department of Revenue, refund on Inheritance Tax 2,008.79 TOTAL PRINCIPAL RECEIPTS $1,257,738.91 PRINCIPAL GAINS OR LOSSES ON SALES OR OTHER DISPOSITIONS GAIN LOSS 9/19/2011 CUNA Mutual Group, gain on IRA #000060127376 $ 91.28 1 2/1 21201 1 Citizens Investment Services, gain on IRA #L7K000094 10/22/2012 MetLife, gain on sale of 158 shares of common stock 11/13/2012 Principal Financial Group, Inc., gain on sale of 202 shares of common stock 12/7/2012 Various coins, loss on sale 12/31/2012 Merrill Lynch, net gain on investment account #872-33912 from date of death to December 31, 2012 12/31/2012 Morgan Stanley-Smith Barney, net gain on investment account #724-11415-19-019 ~ #724-11906-15-019 from date of death to December 31, 2012 TOTAL GAINS AND LOSSES NET GAIN/LOSS TRANSFERRED TO SUMMARY DISBURSEMENTS OF PRINCIPAL DEBTS OF DECEDENT 8/5/2011 Belco Community Credit Union, following checks wri tten by the decedent but cleared account after death: a. American Legion, dues 30.00 b. David Brandt, credit card bills 1,525.00 c. Lawnscapes, Inc., lawn service 114.30 d. Department of Veterans Affairs 184.30 e. HT&T, hospital phone 40.00 f. PPL Electric, electric service 254.00 g. Belco Community Credit Union, 215.40 credit card debt h. Verizon, phone service 69.22 I. NCP, donation 10.00 8/30/2011 Direct TV, cable services 9/8/2011 Verizon Wireless, cell phone service FUNERAL EXPENSES 8/30/2011 Parthemore Funeral Home, funeral services 19,305.57 264.57 848.37 165.15 149,486.54 18,137.94 $ 188,134.27 $ 165.15 $ 187,969.12 $ 2,442.22 132.53 25.60 $ 2,600.35 $ 270.52 $ 270.52 Page 3 LAW OFFICES SNELBAKER BC BRENNEMAN, F.C. I DISBURSEMENTS OF PRINCIPAL -CONTINUED ADMINISTRATION EXPENSES 8/22/2011 Snelbaker & Brenneman, P.C., reimburse for probate fees $ 743.50 8/31/2011 Parthemore Funeral Home, additional death certificates 30.00 8/31/2011 Chuck Bricker Auctioneer, appraisal fee 100.00 9/8/2011 Lawnscapes, Inc., landscaping services 429.70 9/19/2011 Jim Lenig's Jewelry & Coin, coin appraisal 20.00 9/21/2011 Mountz Jewelers, appraisal fee 95.00 10/13/2011 RSR Appraisers & Analysts, real estate appraisal fee 350.00 10/31/2011 Zimmerman Plumbing & Heating, clean and open drains 483.00 11/16/2011 Vital Records, additional death certificates 36.00 12/7/2011 Encompass of America, homeowners insurance premium 321.00 1/19/2012 Lower Allen Township, sewer services 110.00 2/13/2012 David Simpson, snow removal 25.00 4/9/2012 Sandra Feigley, basement cleanup, painting, remove wallpaper 2,700.00 4/9/2012 PA Landscape Group, Inc., spring cleanup/lawn services 1,524.15 4/10/2012 Interstate Waste Services, garbage service 37.02 4/27/2012 Settlement charges on sale of real estate as follows: 3,100.32 a. Transfer taxes 1,565.00 b. County/Borough taxes 780.32 c. Sandra Feigley, mowing 45.00 d. Tax certification 5.00 e. AHS Home Protections Plan 705.00 4/30/2012 PPL, electric service from 8/30/11 to 4/30/12 949.85 5/3/2012 Register of Wills, filing fee for Inheritance Tax return 15.00 5/7/2012 Pennsylvania American Water, water service 8/30/11 to 5/7/12 388.10 5/8/2012 Register of Wills, additional probate fee 150.00 10/4/2012 Computer Share, bond required for Principal Financial stock 212.35 The following will be paid upon confirmation of the Accounting: **** Snelbaker & Brenneman, P.C., costs advanced as follows: 348.30 a. Cumberland Law Journal, Executor's 75.00 Notice b. The Sentinel, Executor's Notice 221.40 c. Register of Wills, short certificates 40.00 d. Certified mail fee for stock redemption 11.90 **** Reserve for filing fees, accountant fees & other miscellaneous 2,000.00 costs associated with the administration of the Estate FAMILY EXEMPTION The following will be paid upon confirmation of the Accounting: **** David E. Brandt, family exemption payment 3,500.00 FEDERAL, STATE 8 LOCAL TAXES 11/1/2011 Register of Wills, Agent, Estimated Inheritance Tax payment 3/31/2012 PA Department of Revenue, 2011 income tax 11/8/2012 PA Department of Revenue, Fiduciary taxes ending 7/31/12 55,000.00 103.00 368.00 $ 14,168.29 3,500.00 55,471.00 Page 4 DISBURSEMENTS OF PRINCIPAL -CONTINUED FEES AND COMMISSIONS 12/1/2011 Rowe's Auction, commission & fees on sale 251.37 of household goods 4/27/2012 Lawyers Realty, LLC & Keller Williams Keystone Realty, 9,390.00 commission on sale of real estate 11/8/2012 Richard S. Simpson, II, CPA, preparation of Final Individual 585.00 and Fiduciary Income tax returns The following will be paid upon confirmation of the Accounting: **** Richard S. Simpson, II, Executor Commission 38,112.78 **** Snelbaker & Brenneman, P.C., attorney fees 7,612.75 TOTAL DISBURSEMENTS OF PRINCIPAL DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES NONE TOTAL DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES PRINCIPAL BALANCE ON HAND 55,951.90 $ 131,962.06 $0.00 $0.00 FIDUCIARY VALUE AT ACQUISITION 12/31/2012 VALUE LAW OFFICES SNELBAKER 8C BRENNEMAN, P.C. Bonds U.S. Savings Bonds, 221 bonds (E, EE and I bonds) $0.00 $ 142,961.45 Common Stocks MetLife, 158 shares common stock 0.00 5,405.18 Principal Financial Group, 202 shares common stock 0.00 4,793.46 Investment /Mutual Funds Merrill Lynch, investment account 551,874.11 402,387.57 Morgan Stanley/Smith Barney, investment accounts 85,047.46 66,909.52 IRA Accounts Citizens Investment Services, IRA 0.00 120,373.20 CUNA Mutual Group, IRA 0.00 22,912.34 Real Estate 124 South Market Street, Shiremanstown, PA 17011 0.00 157,447.21 Automobile 2000 Cadillac Deville 0.00 3,000.00 Jewelry Ladies 14K yellow gold diamond solitaire 6,500.00 6,500.00 Cash 731,119.28 322,949.18 **** Less items listed on page four and five which will be paid -51,573.83 upon confirmation of the Accounting TOTAL PRINCIPAL BALANCE ON HAND $1,322,967.02 $ 1,255,639.11 Page 5 INFORMATION SCHEDULES PRINCIPAL INVESTMENTS MADE NONE CHANGES IN PRINCIPAL HOLDINGS NONE LAW OFFICES SNELBAKER SC BRENNEMAN, P.G. RECEIPTS OF INCOME 8/22/2011 Merrill Lynch, dividends 8/22/2011 M8T Bank, checking account #42680778, interest 10/31/2011 Belco Community Credit Union, money market S16, interest 12/7/2011 Morgan-Stanley-Smith Barney, dividends 12/12/2011 U.S. Savings Bonds, interest 12/29/2011 MetLife, stock dividend 10/3/2012 Principal Financial, dividends from 12/7/2011 to 10/3/2012 10/9/2012 M&T Bank, Certificates of Deposit, interest 10/10/2012 Belco Community Credit Union, checking S6, interest 10/10/2012 Belco Community Credit Union, checking S4, interest 10/10/2012 Belco Community Credit Union, Certificates of Deposit, interest 12/31/2012 Member's First Federal Credit Union, estate checking account, interest 12/31/2012 Member's First Federal Credit Union, estate money market account, interest TOTAL RECEIPTS OF INCOME DISBURSEMENTS OF INCOME NONE TOTAL DISBURSEMENTS OF INCOME DISBURSEMENTS OF INCOME TO BENEFICIARIES NONE TOTAL DISBURSEMENTS OF INCOME TO BENEFICIARIES $ 2,809.65 0.04 183.65 459.00 1,138.72 116.92 256.54 216.76 2.17 3.90 360.80 53.67 3,619.23 $ 9,221.05 $0.00 $0.00 $0.00 $0.00 Page 6 __ '' UNPAID CREDITORS: NONE '`* PERSONS INTERESTED IN DISTRIBUTION OF ESTATE: 1. David E. Brandt C/O Bethesda Mission 611 Reilly Street Harrisburg, PA 17102 2. Jacqueline B. Maddison 114 Eaton Place Voorhees, NJ 08043 LAW OFFICES SNELBAKER 8C BRENNEMAN, P.C. Page 7 PROPOSED DISTRIBUTION TO BENEFICIARIES Richard S. Simpson, II, Executor and Accountant herein, proposes to distribute the balance of the Estate of Robert E. Brandt, Deceased, to wit: $1,322,967.02 in accordance with the Last Will and Testament of said Decedent as follows: 1. David E. Brandt $ 661,483.51 One-half of residue as per Item Second of Will a. Merrill Lynch, investment account, 50% In-Kind $ 275,937.05 b. Morgan Stanley-Smith Barney, investment $ 42,523.73 accounts, 50% In-Kind c. Cash $ 343,022.73 2. Jacqueline B. Maddison $ 661,483.51 One-half of residue as per Item Second of Will a. Merrill Lynch, investment account, 50% In-Kind $ 275,937.06 b. Morgan Stanley-Smith Barney, investment $ 42,523.73 accounts, 50% In-Kind c. Ladies 14K yellow gold diamond solitaire, In-Kind $ 6,500.00 d. Cash $ 336,522.72 TOTAL DISTRIBUTION: $ 1,322,967.02 LAW OFFICES SNELBAKER SC BRENNEMAN, P.C. Page 8 AFFIDAVIT /VERIFICATION RICHARD S. SIMPSON, II, Executor under the Last Will and Testament of ROBERT E. BRANDY, 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; 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 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. ~ ~: Richard S. Simpson, II, Executor Dated: ~ ~~'~i3 Subscribed and sworn to by RICHARD S. SIMPSON, II before me this ~` ~T day of January, 2013 ~.K~ Notary Public COMMONWEALTH OF PENNSYLVr4NIA Notarial Seal Sandra K. Showers, Notary Public Mechanksburg 8oro, Cumberland County My Commission txplres Nov. 22, 2015 MEMBER, PEfIN9VEVANlA 1~ie1117[ON AF NOTARI LAW OFFICES SNELBAKER 8C BRENNEMAN, P.C. Page 9