HomeMy WebLinkAbout01-31-13 (2)IN THE ORPHANS' COURT DIVISION
OF THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVAN~
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ESTATE OF MARY ELLEN SPANGLER, DECEA9~D.`~ ~~
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No. 2011-00981 - ~ `~
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APPROVAL OF ACCOUNT, WAIVER, RECEIPT, : `
RELEASE, AND AGREEMENT OF INDEMNITY
The circumstances leading up to the execution of this instrument are as follows:
1. Mary Ellen Spangler died on August 1, 2011, without a Will.
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2. Letters of Administration were granted to David E. Spangler by the Register of
Wills of Cumberland County on September 16, 2011.
3. It is the desire of the Mary Ellen Spangler heirs that the Estate be distributed
without the formality of a court proceeding in order to save the expense, publicity, and delay
incident to such court proceeding, and the Administrator is willing to make such distribution
upon the execution of this instrument.
4. An account of the administration of the Estate of Mary Ellen Spangler has been
prepared by the Administrator. A copy is attached hereto as Exhibit A.
5. In consideration of the foregoing, each of the undersigned hereby:
A. Represents and warrants that he has read and understands this instrument
and that the facts set forth above are true and correct to the best of his knowledge, information
and belief;
B. Declares that he has examined the attached account of the administration of
the Estate and the attached schedule of distribution; that he fords them to be true and correct in
all particulars; that he accepts and approves them as if they had been duly filed, audited,
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adjudicated and confirmed absolutely by the Orphans' Court Division of the Court of Common
Pleas of Cumberland County, and as if the amounts shown as distributable had been duly
awarded to him;
C. Waives the filing and auditing of the account of the administration of the
Estate in the Orphans' Court Division of the Court of Common Pleas of Cumberland County,
and agrees that the Orphans' Court Division of the Court of Common Pleas of Cumberland
County may by its decree confirm the account and approve the schedule of distribution;
D. Requests the Administrator to make distribution of the principal and income
in accordance with the schedule of distribution, and effective upon delivery to him of the
amounts shown as respectively distributable, acknowledges receipt of such property;
E. Agrees to refund to the Administrator any amount which may at any time be
determined to have been an erroneous distribution to him, regardless of the cause of such
erroneous distribution, even if attributable to negligence, and agrees that any period for the
limitation of actions for the collection of any erroneous distribution shall commence only at
such time as the Administrator shall have obtained actual knowledge of such erroneous
distribution and that in no event shall the period for collection of any erroneous distribution be
less than two years after the actual discovery thereof;
F. Absolutely and irrevocably remises, releases, quitclaims and forever
discharges David E. Spangler, individually and in his capacity as Administrator, from any and
all actions, suits, payments, accounts, reckonings, liabilities, claims and demands relating in
any way to the administration of the Mary Ellen Spangler Estate;
G. Agrees to indemnify and hold harmless, to the extent of the funds received
by him hereunder, David E. Spangler, individually and in his capacity as Administrator, from
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and against any and all claims, loss, liability or damage (including legal fees and costs in
connection therewith) which he may suffer or to which he may be subjected by reason of his
administration of the Estate, the settlement of his Administrator's account and the distribution
of the assets of the Estate without having the formal approval of the Orphans' Court Division
of the Court of Common Pleas of Cumberland County, including, but not limited to, any
liability for any federal estate tax, Pennsylvania inheritance tax or any other death taxes,
together with interest and costs incidental thereto, relating in any way to the Estate; and
H. Declares it to be his intention that this instrument, consisting of three pages,
shall be governed by the law of Pennsylvania and shall be legally binding as an agreement
under seal upon him and upon his heirs, executors, administrators and assigns;
I. This agreement may be executed in counterparts.
Executed on:
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DATE DAVID E. SPANGLER
DATE
DATE
JOHN L. SPANGLER
JAMES TRAYER
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(Seal)
(Seal)
and against any and all claims, loss, liability or damage (including legal fees and costs in
connection therewith) which he may suffer or to which he may be subjected by reason of his
administration of the Estate, the settlement of his Administrator's account and the distribution
of the assets of the Estate without having the formal approval of the Orphans' Court Division
of the Court of Common Pleas of Cumberland County, including, but not limited to, any
liability for any federal estate tax, Pennsylvania inheritance tax or any other death taxes,
together with interest and costs incidental thereto, relating in any way to the Estate; and
H. Declares it to be his intention that this instrument, consisting of three pages,
shall be governed by the law of Pennsylvania and shall be legally binding as an agreement
under seal upon him and upon his heirs, executors, administrators and assigns;
I. This agreement may be executed in counterparts.
Executed on:
DATE
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DATE
DATE
(Seal)
DAVID E. SPANGLER
v "` (Seal)
J N L. SPANGLE
JAMES TILA~'lR
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(Seal)
and against any and all claims, loss, liability or damage (including legal fees and costs in
connection therewith) which he may suffer or to which he may be subjected by reason of his
administration of the Estate, the settlement of his Administrator's account and the distribution
of the assets of the Estate without having the formal approval of the Orphans' Court Division
of the Court of Common Pleas of Cumberland County, including, but not limited to, any
liability for any federal estate tax, Pennsylvania inheritance tax or any other death taxes,
together with interest and costs incidental thereto, relating in any way to the Estate; and
H. Declares it to be his intention that this instrument, consisting of three pages,
shall be governed by the law of Pennsylvania and shall be legally binding as an agreement
under seal upon him and upon his heirs, executors, administrators and assigns;
I. This agreement may be executed in counterparts.
Executed on:
DATE
DATE
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DATE
DAVID E. SPANGLER
(Seal)
(Seal)
JOHN L. SPANGLER
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MES TRAYER ~~
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BEFORE THE REGISTER OF WILLS,
CUMBERLAND COUNTY, PENNSYLVANIA
No. 2011-00981
FIRST AND FINAL ACCOUNT OF
DAVID E. SPANGLER, Administrator
For
ESTATE OF MARY ELLEN SPANGLER, Deceased
Date of Death: August 1, 2011
Date of Executor's Appointment: September 16, 2011
Accounting for the Period: September 16, 2011 to December 31, 2012
PURPOSE OF ACCOUNT: David E. Spangler, Administrator, offers this Account to
acquaint interested parties with the transactions that have occurred during his administration.
The Account also indicates the proposed distribution of the Estate.
It is important that the Account be carefully examined. Requests for additional
information or questions or objections can be discussed with:
Debra K. Wallet, Esquire
24 N. 32nd Street
Camp Hill, PA 17011
I.D. #23989
(717) 737-1300
Exhibit A
SUMMARY OF ACCOUNT
Fiduciary
Current Acquisition
Page Value Value
Proposed Distribution
to Beneficiaries 5 $ 16,440.06
PRINCIPAL
Receipts 2 $ 21,576.68
Less Disbursements
Debts of Decedent 3 $ 2,461.54
Funeral Expenses 3 1,073.00
Administration Expenses 3 206.00
Federal and State Taxes 3 775.18
Fees and Commissions 3 625.00 $ 5,140.72
Principal Balance on Hand $ 16,435.96
INCOME
Receipts 4 $ 4.10
Income Balance on Hand 4.10
Balance Before Distributions $ 16,440.06
Combined Balance on Hand $ 16,440.06
Page 1
RECEIPTS OF PRINCIPAL
Assets Listed in Inventory:
(Value as of Date of Death)
Cash and Bank Deaosits:
M8~T Bank Savings
Acct.#15004205328758
M&T Bank Checking
Acct. #23511796
American Modern Home Insurance Company
(payment for loss of trailer & contents)
Cash in possession of Decedent
$ 536.57
1,746.93
16,800.00
258.00 $ 19,341.50
Tangible Personal Property:
2001 Chevrolet Cavalier (based on sale) $
Refunds:
Suburban Propane refund
2011 Income Tax refund
HSBC refund
TOTAL ASSETS LISTED IN INVENTORY:
1,200.00 $
1,200.00
$ 703.26
319.00
12.92 $ 1,035.18
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$ 21,576.68
DISBURSEMENTS OF PRINCIPAL
Debts of Decedent: Date:
Robin Sollenberger, Tax Collector 10!14/11 $ 107.89
(real estate taxes)
PPBL 10/15/11 156.87
Comcast Cable 10/15/11 39.17
Verizon Wireless 10/15/11 269.25
Fashion Bug 10/17/11 530.79
Phillips & Cohen Assoc. 10/17/11 371.61
(Cowes credit card)
Encompass (car insurance) 10/25/11 108.67
Estate Recoveries (Walmart credit card) 11/7/11 877.29 $ 2,461.54
Funeral Expenses:
Auer Cremation Services of Pennsylvania 9/17/11 $ 1,073.00 $ 1,073.00
Administration Expenses:
Probate Fees 9/15/11 $ 103.50
Register of Wills Filing Fee 4/27/12 30.00
Register of Wills Additional Probate 4/27/12 15.00
Attorney's postage, copies, mileage, etc. 25.00
PennDOT (replacement title for sale of 9/22/11 22.50
automobile)
Reserve for Filing of Account 10.00 $ 206.00
Federal and State Taxes:
PA Inheritance Tax 4/30/12 $ 775.18 $ 775.18
Fees and Commissions:
Debra K. Wallet, Esq.--Attorney Fees 10/1/11 $ 25.00
10/11 /11 575.00
Thomas McConkey, III, Tax Preparer Fee 2/12/12 25.00 $ 625.00
Page 3
RECEIPTS OF INCOME
Interest:
Mid Penn Bank $ 4,10
TOTAL RECEIPTS OF INCOME: $ 4.10
Page 4
PROPOSED DISTRIBUTION TO BENEFICIARIES
TO: David E. Spangler
1506 Miller Road
Dauphin, PA 17018
John L. Spangler
510 Denison Drive
Dauphin, PA 17018
James Trayer - DS1574
SCI Waymart
P.O. Box 256
Waymart, PA 18472
TOTAL PROPOSED DISTRIBUTION TO BENEFICIARIES:
$ 5,480.02
5,480.02
5,480.02
$ 16,440.06
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