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02-26-13
r ~ ESTATE OF KATHERYNE T. SPERA IN THE COURT OF COMMON PLEAS DECEASED OF CUMBERLAND COUNT ©ENNS~ Vffg ORPHANS' COURT DIVISICj T - , -c~ ~ cn rn C) NO. 2010-00378 r n C l C, APPROVAL OF ACCOUNT rv 0--1 RELEASE AND INDEMNIFICATION -ray c-~ cry WHEREAS, Katheryne T. Spera (the "Decedent") died on March 8, 2010, leaving a Will and two Codicils (together referred to herein as the "Will") which were probated by the Register of Wills of Cumberland County, Pennsylvania, on April 9, 2010, whereupon Letters Testamentary were granted to Cecelia R. Spera, (the "Executrix") since Decedent's husband, Joseph J. Spera died before the Decedent; and WHEREAS, Decedent was survived by her daughter, Cecelia, and her two grandchildren, H. Daniel Beigh, III and Kathy Beigh Bock, who are the beneficiaries and parties in interest (the `Beneficiaries"); and WHEREAS, Item II of Decedent's Will bequeaths her tangible personal property to her daughter, Cecelia R. Spera; and WHEREAS, Item V of Decedent's Will devises and bequeaths all of the rest, residue and remainder of her estate to her daughter, Cecelia R. Spera; and WHEREAS, Item V of Decedent's Will names her natural grandchildren as contingent beneficiaries; and WHEREAS, by Disclaimer and Renunciation dated December 6, 2010, and filed with the Clerk of the Orphans' Court of Cumberland County on December 7, 2010, Cecelia R. - 1 - 865803.1 Spera disclaimed, renounced, released and refused the fractional share of Twenty-Five Percent (25%) of the residue passing under Item V of Decedent's Will, along with all income, interest and dividends received, accrued or payable on such share so disclaimed and all redemption or sales proceeds from such disclaimed assets; and WHEREAS, H. Daniel Beigh, II and Kathy Beigh Bock succeed to the 25% fractional share of residue disclaimed by Cecelia R. Spera; and WHEREAS, the Pennsylvania Inheritance Tax return has been filed and administration of the estate is nearly complete, with the exception of filing final fiduciary income tax returns; and WHEREAS, the Beneficiaries desire that the Estate be concluded without the expense and formality of a court accounting; and WHEREAS, the Executrix is willing to consent to such a conclusion of the Estate upon receipt of a proper release and indemnification, which it is the purpose of this Agreement to provide. NOW, THEREFORE, the undersigned Beneficiaries, for themselves, their heirs, personal representatives and assigns: (1) State that they have examined the First and Final Account of the administration of Decedent's Estate and the accompanying Statement of Proposed Distribution, which are attached hereto as Exhibit "A", and approve the transactions and distributions set forth or proposed therein as though they had been confirmed absolutely by the Court having jurisdiction over the Estate. 2 - (2) Waive the filing and auditing of the Account by any Court and agree that any Court having jurisdiction over the Estate may confirm the Account and the Proposed Distribution. (3) Acknowledge receipt from the Executrix of the assets shown as having been distributed to them or proposed to be distributable to them in such Account in full and complete satisfaction of all of their interests in Decedent's Estate; and (4) Do hereby absolutely and irrevocably release, remise, quitclaim and forever discharge the said Executrix, her heirs and personal representatives, of and from all actions, suits, payments, accounts, reckonings, claims and demands whatsoever relating to the Estate of the said Decedent. (5) Do hereby absolutely and irrevocably release the Executrix from filing any Account, Petition for Distribution or other document with the Court of Common Pleas of Cumberland County, Pennsylvania, or in any other jurisdiction in connection with the Estate of the Decedent. (6) Do hereby agree that if, at any time in the future, the said Executrix receives any demand or claim for any amount claimed to be due and owing from her, as Executrix, and approves said demand or claim, her or she shall, at the request of the said Executrix, pay to her the amount of any such demand or claim, or if it has been paid by the Executrix, then reimburse her for the amount paid by her, provided that the amount of such requested payment or reimbursement shall not exceed the total of the assets paid or distributed by said Executrix to the undersigned as set forth in the attached Account and Proposed Schedule of Distribution. 3 - (7) Do hereby agree to indemnify the Executrix and hold her harmless to the extent of the Estate assets received by the undersigned from and against any and all claims, loss, liability or damage (including legal fees and costs) which the Executrix may suffer or to which she may be subjected by reason of the administration of the Estate or the distribution of the assets of the estate without having formal approval of the Court of Common Pleas, Orphans' Court Division, of Cumberland County, Pennsylvania, or any other court. (8) Do hereby agree that this Agreement may be signed and acknowledged by the parties hereto in counterparts and a complete set of executed counterparts, containing the signatures of all parties, shall constitute an original and complete instrument. This instrument shall be legally binding on the undersigned and their personal representatives, heirs and assigns. IN WITNESS WHEREOF, the undersigned have executed this Agreement on the day of 2013. t r r 6t (SEAL) Witness Cecelia R. Spera (SEAL) Witness H. Daniel Beigh, III (SEAL) Witness Kathy Beigh Bock - 4 - (7) Do hereby agree to indemnify the Executrix and hold her harmless to the extent of the Estate assets received by the undersigned from and against any and all claims, loss, liability or damage (including legal fees and costs) which the Executrix may suffer or to which she may be subjected by reason of the administration of the Estate or the distribution of the assets of the estate without having formal approval of the Court of Common Pleas, Orphans' Court Division, of Cumberland County, Pennsylvania, or any other court. (8) Do hereby agree that this Agreement may be signed and acknowledged by the parties hereto in counterparts and a complete set of executed counterparts, containing the signatures of all parties, shall constitute an original and complete instrument. This instrument shall be legally binding on the undersigned and their personal representatives, heirs and assigns. IN WITNESS WHEREOF, the undersigned have executed this Agreement on the QIL" day of_ L. 2013). (SEAL) Witness Cecel'a Spera ~lCvl2 (SEAL) Witness H. Daniel Beigh, III (SEAL) Witness Kathy Beigh Bock - 4 - (7) Do hereby agree to indemnify the Executrix and hold her harmless to the extent of the Estate assets received by the undersigned from and against any and all claims, loss, liability or damage (including legal fees and costs) which the Executrix may suffer or to which she may be subjected by reason of the administration of the Estate or the distribution of the assets of the estate without having formal approval of the Court of Common Pleas, Orphans' Court Division, of Cumberland County, Pennsylvania, or any other court. (8) Do hereby agree that this Agreement may be signed and acknowledged by the parties hereto in counterparts and a complete set of executed counterparts, containing the signatures of all parties, shall constitute an original and complete instrument. This instrument shall be legally binding on the undersigned and their personal representatives, heirs and assigns. IN WITNESS WHEREOF, the undersigned have executed this Agreement on the day of , 2013. (SEAL) Witness Cecelia R. Spera (SEAL) Witness , H. anie4Beigh, I . - A I (SEA L) Ck" ~J tness athy e- 4 - COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF CC On this, the day of 9~?~V-n , 2013, before me, a Notary Public, the undersigned officer, personally appeared gJ~CELIA R.#ERA, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within Agreement and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. C ZCt-(SEAL) Not Public y Commission Expires: (SEAL) COMMONWEALTH OF PENNSYLVANIA Notarial Seal Yvonne R. Durham, Notary Public City of Harrisburg, Dauphin County My Commission Expires Aug. 20, 2013 Member, Pennsvivania Association of Notaries - 5 - COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF On this, the day of A Kz, - a , 2013, before me, a Notary Public, the undersigned officer, personally appeared H. DANIEL BEIGH II, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within Agreement and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. (SEAL) Notary Public My Commission Expires. j (SEAL) COMMONWEALTH OF PENNSYLVANIA itiotarlal Seal Berri C. Kra+r:..r, Notary Public D ISUirg Bore, Ycri( County ;Ny comml_ 1 Expire:; JLIN: 24, 2014 6 - COMMONWEALTH OF PENNSYVLANIA SS. COUNTY OFC;'~ On this, the nn) day of 11 2013, before me, a Notary Public, the undersigned officer, personally appeare~ KATHY %EIGH BOCK, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within Agreement and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Not Public r' MytO OF PENNSYLVANIA N TA IAL SEAL CYNTHIA LSANTONE, Notary Public (SEAL) City of Harrisburg Dauphin County My Commission, Fyoi es ,!-jre 512013 7 - IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 2010-00378 FIRST AND FINAL ACCOUNTING OF Cecelia R. Spera, Executrix For Estate of Katheryne T. Spera Date of Death: March 8, 2010 Date of Appointment: April 9, 2010 Date of First Complete Advertisement: April 23, 2010 Accounting for the Period: March 8, 2010 through November 15, 2012 Purpose of Account: The above fiduciary offers this account to acquaint interested parties with the transactions that have occurred during her administration. It is important that the account be carefully examined. Requests for additional information, or questions, or objections, can be discussed with: Stanley A. Smith, Esquire Rhoads & Sinon LLP One South Market Square, 12th Floor P.O. Box 1146 Harrisburg, PA 17108-1146 (717) 233-5731 EXHIBIT "A" 865573.1 Estate of Katheryne T. Spera Summary of Account Principal Page Principal Receipts 2 $ 601,333.21 Net Loss on Sales or Other Dispositions 5 (57,591.62) $ 543,741.59 Less Disbursements: 9 Debts of Decedent $ 8,062.81 Funeral Expenses 16,987.76 Administrative Expenses 132,906.62 Federal & State Taxes 110,082.19 Fees & Commissions 31,754.56 299,793.94 Balance Before Distributions $ 243,947.65 Less Amounts to Beneficiaries 34 $ 3,352.00 Total Distributions $ 3,352.00 Principal Balance On Hand 35 $ 240,595.65 For Information: Investments Made 36 Unpaid Expenses Unrealized Gains and Losses Income Receipts 40 $ 3,975.35 Net Gain on Sales or Other Dispositions 44 0.00 $ 3,975.35 Less Disbursements: 45 0.00 Balance Before Distributions $ 3,975.35 Less Amounts to Beneficiaries 46 $ 0.00 Total Distributions $ 0.00 Income Balance on Hand 47 $ 3,975.35 For Information: Investments Made 48 Unpaid Expenses Unrealized Gains and Losses Combined Balance on Hand $ 244,571.00 Estate of Katheryne T. Spera Principal Receipts Inventory Value Cash and Cash Equivalents 03/08/2010 Citizens Bank Checking Acct. #6203980939 $ 37,045.35 Morgan Stanley Smith Barney Financial Management Acct. 4724-71818-16 38,769.20 Total Cash and Cash Equivalents $ 75,814.55 Face Amount Bonds, Debentures & T-Bills 10,000 Derry Twp PA GO Bds Mat: 08/15/2022 4% $ 10,157.30 Interest to Date of Death 25.56 10,000 Lorain Cnty Ohio Hosp Rev Hosp Fac Mat: 10/01/2033 5.25% 9,907.40 Interest to Date of Death 228.96 10,000 Octorara Pa Area Sch Dist GO Bds Mat: 06/01/2027 4.45% 10,375.00 Interest to Date of Death 119.90 10,000 State Pub Sch Bldg Auth Pa Rev Lease Ref Mat: 10/01/2019 4.5% 10,549.80 Interest to Date of Death 196.25 Total Bonds, Debentures & T-Bills 41,560.17 Tangible Personal Property 1991 Lincoln Town Car $ 1,000.00 Household and personal articles 6,235.00 Total Tangible Personal Property 7,235.00 Miscellaneous Refund of deposit, Myers-Harner Funeral Home $ 68.00 (2) Principal Receipts (Continued) 1 Inventory Value Miscellaneous 03/08/2010 Refund, Highmark $ 517.08 Refund, HB McClure 285.00 Total Miscellaneous $ 870.08 Real Property Residence, 355 Willow Avenue, Borough of Camp Hill, Cumberland County, PA, more particularly described in deed recorded in Cumberland County Deed Book 13Q, page 143. $ 307,975.00 Total Real Property 307,975.00 Total Inventory $ 433,454.80 Receipts Subsequent to Inventory 06/04/2010 Joseph Spera Trust, funds loaned to Katheryne Spera estate $ 100,000.00 07/12/2010 Joseph Spera Trust, funds loaned to Katheryne Spera estate 50 000.00 12/10/2010 Katheryne Spera Trust, reimbursement for payment of Trust's share of attorney's fees paid by Estate 10,750.00 01/31/2011 Enron Litigation payment 494.88 04/13/2011 PA Department of Revenue, refund of 2010 personal income tax 988.67 08/04/2011 Refund, PA Department of Revenue 1,114.00 11/22/2011 Refund, unknown payor, 11/22/2011 300.95 (3) Principal Receipts (Continued) Receipts Subsequent to Inventory 03/16/2012 United States Treasury, tax refund $ 3,638.98 10/16/2012 Quantum Imaging, refund 378.93 11/01/2012 Penn National Insurance Company, refund of premium 224.00 Total Receipts Subsequent to Inventory $ 167,890.41 Adjustments to Carrying Values 03/08/2010 Morgan Stanley Smith Barney Financial Management Acct. #724-71818-16 Value as Adjusted $ 38,757.20 Originally Reported Value (38,769.20) (12.00) Total Adjustments to Carrying Values $ (12.00) Total Receipts of Principal $ 601,333.21 (4) Estate of Katheryne T. Spera Gains and Losses on Sales or Other Dispositions of Principal Net Gain Net Loss 03/18/2010 Collection Citizens Bank Checking Acct. #6203980939 Net Proceeds $ 30,000.00 Inventory Value $ 30,000.00 04/19/2010 Collection Refund of deposit, Myers-Hamer Funeral Home Net Proceeds $ 68.00 Inventory Value $ 68.00 06/04/2010 Collection Joseph Spera Trust, funds loaned to Katheryne Spera estate Funds advanced for PA Inheritance Tax payment Net Proceeds $ 100,000.00 Inventory Value $ 100,000.00 06/04/2010 Collection Refund, HB McClure Net Proceeds $ 285.00 Inventory Value $ 285.00 06/22/2010 Collection Refund, Highmark Net Proceeds $ 517.08 Inventory Value $ 517.08 07/12/2010 Collection Joseph Spera Trust, funds loaned to Katheryne Spera estate Distribution from Spera-Grass partnership, to be reimbursed to Trust f/b/o Celia Spera Net Proceeds $ 50,000.00 Inventory Value $ 50,000.00 08/20/2010 Sale 1991 Lincoln Town Car (5) Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss Auction proceeds Net Proceeds $ 1,000.00 Inventory Value $ 1,000.00 12/10/2010 Collection Katheryne Spera Trust, reimbursement for payment of Trust's share of attorney's fees paid by Estate Net Proceeds $ 10,750.00 Inventory Value $ 10,750.00 01/31/2011 Collection Enron Litigation payment Net Proceeds $ 494.88 Inventory Value $ 494.88 04/13/2011 Collection PA Department of Revenue, refund of 2010 personal income tax Net Proceeds $ 988.67 Inventory Value $ 988.67 08/04/2011 Sale Refund, PA Department of Revenue Net Proceeds $ 1,114.00 Inventory Value $ 1,114.00 10/30/2011 Sale 10,000 Face Derry Twp PA GO Bds Mat: 08/15/2022 4% Net Proceeds $ 10,168.08 Inventory Value $ 10,157.30 $ 10.78 10/30/2011 Sale Household and personal articles Net Proceeds $ 2,883.00 Inventory Value $ 2,883.00 11/22/2011 Collection Refund, unknown payor, 11/22/2011 (6) Gains and Losses on Sales or Other Dispositions of Principal (Continued) s , Net Gain Net Loss Net Proceeds $ 300.95 Inventory Value $ 300.95 03/16/2012 Collection United States Treasury, tax refund Net Proceeds $ 3,638.98 Inventory Value $ 3,638.98 05/30/2012 Redemption 10,000 Face Lorain Cnty Ohio Hosp Rev Hosp Fac Mat: 10/01/2033 5.25% Net Proceeds $ 10,100.00 Inventory Value $ 9,907.40 $ 192.60 09/14/2012 Sale 5,000 Face Octorara Pa Area Sch Dist GO Bds Mat: 06/01/2027 4.45% Net Proceeds $ 5,367.50 Inventory Value $ 5,187.50 180.00 10/12/2012 Sale Residence, 355 Willow Avenue, Borough of Camp Hill, Cumberland County, PA, more particularly described in deed recorded in Cumberland County Deed Book 13Q, page 143. Inventory Value $ 307,975.00 Net Proceeds $ 250,000.00 $ 57,975.00 10/16/2012 Collection Quantum Imaging, refund Net Proceeds $ 378.93 Inventory Value $ 378.93 11/01/2012 Collection Penn National Insurance Company, refund of premium Net Proceeds $ 224.00 Inventory Value $ 224.00 Total Gains and Losses $ 383.38 S 57,975.00 (7) Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Loss $ 57,591.62 (8) Estate of Katheryne T. Spera Disbursements of Principal Date Paid Amount Paid Debts of Decedent 03/18/2010 Ivy Class, home care, 7 hrs. $ 120.00 Check Number 0991 03/18/2010 Rhonda Salamon, home care, 9 160.00 hrs. Check Number 0992 03/18/2010 UGI, service to residence 561.80 Check Number 0993 03/21/2010 Angels on Call, agency home 664.00 care Check Number 0995 03/21/2010 PPL, service to residence 188.77 Check Number 0994 03/21/2010 US Treasury 250.00 Check Number 0997 03/29/2010 Johnson Imaging, balance due 725.04 Check Number 502 04/06/2010 Comcast, service to residence 59.15 Check Number 507 04/06/2010 East Pennsboro Ambulance, 155.00 balance due Check Number 505 04/06/2010 PAWC, service to residence 43.17 Check Number 506 04/19/2010 Penn National Insurance 143.00 Auto insurance Check Number 510 (9) Disbursements of Principal (Continued) Date Paid Amount Paid Debts of Decedent 04/19/2010 Verizon, service to residence $ 84.43 Check Number 508 03/10/2012 Citizens Bank, checks clearing 4,908.45 after death Total Debts of Decedent $ 8,062.81 Funeral Expenses 03/21/2010 Blooms, funeral flowers $ 1,887.86 Check Number 0996 03/21/2010 West Shore Country Club, 1,719.90 funeral luncheon Check Number 0997 04/01/2010 Myers-Harner Funeral Home 13,235.00 Funeral and burial expenses Check Number 504 04/19/2010 Haas Printing, church programs 145.00 Check Number 511 Total Funeral Expenses $ 16,987.76 Administration Expenses 03/29/2010 Ehrlich, service to residence $ 234.62 Check Number 501 03/30/2010 Zeplin, security service to 503.00 residence Check Number 503 04/19/2010 PPL, service to residence 111.22 Check Number 512 (10) Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses 04/19/2010 UGI, service to residence $ 236.93 Check Number 509 04/21/2010 Earthworks, services at 900.00 residence Grass, mulch, snow, shrub and tree removal; fertilizing 3 & 4-10 Check Number 513 04/26/2010 Janet Miller, real estate taxes 1,807.95 Check Number 515 04/27/2010 Earthworks, services at 1,967.50 residence Paint ceiling, light fixtures, tile bathroom and landscape Check Number 514 04/29/2010 Earthworks, services at 468.15 residence Pressurewash entire house and patios Check Number 516 05/03/2010 Borough of Camp Hill, service 72.50 to residence Check Number 517 05/03/2010 Brown Schultz, income tax 2,770.00 preparation 2009 Returns Check Number 520 05/03/2010 L. B. Smith, auto repairs 589.13 Check Number 518 05/03/2010 PAWC, service to residence 14.71 Check Number 519 (11) Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses 05/17/2010 Janet Miller, real estate taxes $ 5.00 Check Number 523 05/17/2010 PPL, service to residence 179.48 Check Number 521 05/17/2010 UGI, service to residence 18.90 Check Number 522 05/26/2010 Morgan Stanley Smith Barney 150.00 FMA fee 06/05/2010 AT&T, service to residence 34.62 Check Number 528 06/05/2010 Earthworks, services at 2,300.00 residence Maintenance of grounds of residence, moving, hauling debris Check Number 530 06/05/2010 Fehl Awning 245.41 Check Number 526 06/05/2010 PAWC, service to residence 20.27 Check Number 524 06/05/2010 Penn Waste 51.75 Check Number 529 06/05/2010 RSR Appraisers, appraisal of 375.00 residence Check Number 527 06/05/2010 Verizon, service to residence 40.33 Check Number 524 (12) Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses 06/28/2010 ACE Security, service to $ 165.00 residence Check Number 533 06/28/2010 PAWC, service to residence 17.10 Check Number 532 06/28/2010 PPL, service to residence 175.14 Check Number 535 06/28/2010 UGI, service to residence 16.48 Check Number 531 06/28/2010 Verizon, service to residence 80.66 Check Number 534 07/09/2010 Dutys, change locks 275.30 Check Number 537 07/09/2010 Jake Bailey, maintenance at 120.00 residence One month Check Number 536 07/14/2010 HB McClure, heating, service 450.00 to residence Check Number 539 07/14/2010 UGI, service to residence 12.11 Check Number 538 07/23/2010 PPL, service to residence 303.09 Check Number 540 08/10/2010 Borough of Camp Hill, service 72.50 to residence Check Number 543 (13) Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses 08/10/2010 PAWC, service to residence $ 21.18 Check Number 542 08/13/2010 Penn National Insurance 1,550.00 Check Number 544 08/16/2010 HB McClure, heating, service 85.00 to residence Check Number 550 08/16/2010 Jose Rivera, paint contractor; 271.00 studio, dining room, breezeway, door and frame repair Check Number 548 08/16/2010 PPL, service to residence 294.31 Check Number 546 08/16/2010 UGI, service to residence 13.58 Check Number 547 08/16/2010 Verizon, service to residence 39.99 Check Number 545 08/27/2010 Ivy Class, cleaning residence 180.00 Check Number 551 08/27/2010 Mumma, humidifier 232.14 Check Number 08/27/ 09/07/2010 Earthworks, services at 948.00 residence July Check Number 559 09/07/2010 Ivy Class, cleaning residence 200.00 Check Number 560 (14) Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses 09/08/2010 AT&T, service to residence $ 31.16 Check Number 556 09/08/2010 Hobbie Auctions 300.00 Check Number 555 09/08/2010 Janet Miller, real estate taxes 4,532.22 Check Number 557 09/08/2010 PAWC, service to residence 18.78 Check Number 554 09/08/2010 UGI, service to residence 13.58 Check Number 553 09/13/2010 Home Depot, light fixture 214.56 Check Number 5 5 8 09/29/2010 Earthworks, services at 1,655.00 residence Edging and landscape, prune, trim, mow 2 months (prepare for sale) Check Number 563 09/29/2010 Earthworks, services at 1,391.00 residence Remodel bathroom, lights, paint, mirrors. Kitchen light and installation. Check Number 562 09/29/2010 Jake Bailey, maintenance at 110.00 residence Check Number 561 10/05/2010 Duraclean, carpet cleaning 107.50 Check Number 564 (15) Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses 10/06/2010 AT&T, service to residence $ 10.39 Check Number 567 10/06/2010 PAWC, service to residence 36.38 Check Number 566 10/06/2010 PPL, service to residence 314.12 Check Number 568 10/06/2010 UGI, service to residence 12.31 Check Number 565 10/06/2010 Verizon, service to residence 45.44 Check Number 569 10/07/2010 Ivy Class, cleaning residence 140.00 House clean kitchen, wax floor, prepare for sale Check Number 571 10/07/2010 PPL, service to residence 314.12 Check Number 572 10/21/2010 Earthworks, services at 1,000.00 residence October maintenance, invoice 10050 Check Number 575 10/21/2010 Ivy Class, cleaning residence 100.00 Check Number 574 10/21/2010 Verizon, service to residence 41.91 Check Number 573 11/05/2010 PAWC, service to residence 20.56 Check Number 576 (16) Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses 11/05/2010 UGI, service to residence $ 47.62 Check Number 577 11/18/2010 Borough of Camp Hill, service 72.50 to residence Check Number 580 11/18/2010 PPL, service to residence 75.59 Check Number 578 11/18/2010 Verizon, service to residence 42.00 Check Number 579 12/08/2010 Earthworks, services at 450.00 residence Lights, pond, mow, faucet Check Number 588 12/08/2010 Fehl Awning 148.26 Check Number 589 12/08/2010 PAWC, service to residence 15.72 Check Number 585 12/08/2010 Penn National Insurance 271.00 Check Number 587 12/08/2010 UGI, service to residence 297.60 Check Number 586 12/17/2010 Fine Art, Dad's photos 220.48 Check Number 590 12/17/2010 Ivy Class, cleaning residence 100.00 Check Number 591 (17) Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses 12/27/2010 PAWC, service to residence $ 15.72 Check Number 593 12/27/2010 PPL, service to residence 92.11 Check Number 592 12/27/2010 Verizon, service to residence 41.99 Check Number 594 01/08/2011 Earthworks, services at 1,076.90 residence Check Number 1008 01/09/2011 AT&T, service to residence 30.98 Check Number 597 01/09/2011 PPL, service to residence 96.34 Check Number 598 01/09/2011 UGI, service to residence 445.71 Check Number 596 01/10/2011 Brown Schultz Sheridan & 2,900.00 Fritz Appraisal of Spera Grass Partnership 01/21/2011 ACE Security, service to 165.00 residence Check Number 599 01/21/2011 Carey Electric, check generator 190.60 Check Number 602 01/21/2011 HB McClure, heating, service 552.18 to residence Check Number 601 (18) Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses 01/21/2011 Verizon, service to residence $ 39.15 Check Number 600 02/08/2011 Borough of Camp Hill, service 150.00 to residence Check Number 604 02/08/2011 Ehrlich, service to residence 164.30 Check Number 605 02/08/2011 PAWC, service to residence 15.90 Check Number 606 02/08/2011 UGI, service to residence 473.03 Check Number 603 02/12/2011 Earthworks, services at 247.00 residence 02/21/2011 G. E. Miller, electrical 485.55 contractor Check Number 607 02/21/2011 PAWC, service to residence 46.91 Check Number 608 02/21/2011 PPL, service to residence 87.61 Check Number 610 02/21/2011 Verizon, service to residence 42.10 Check Number 609 03/28/2011 Penn National Insurance 547.00 Check Number 611 (19) M Disbursements of Principal (Continued) ~ Date Paid Amount Paid Administration Expenses 03/29/2011 PAWC, service to residence $ 43.64 Check Number 612 03/29/2011 SOLEIF 100.00 Check Number 615 03/29/2011 UGI, service to residence 454.79 Check Number 613 04/04/2011 Lobar, Inc., electric panels 1,178.25 Check Number 616 04/11/2011 AT&T, service to residence 31.64 Check Number 618 04/11/2011 Ehrlich, service to residence 244.00 Check Number 619 04/11/2011 UGI, service to residence 288.70 Check Number 617 04/13/2011 Earthworks, services at 1,129.00 residence Mulch, weed, edge Spring Check Number 621 04/22/2011 Citizens Bank - Checks order; 36.31 mo. fee; item fee 04/22/2011 Earthworks, services at 437.25 residence Regular maintenance Check Number 623 04/22/2011 Ivy Class, cleaning residence 240.00 Check Number 622 (20) Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses 04/22/2011 PPL, service to residence $ 169.54 Check Number 620 04/27/2011 Morgan Stanley Smith Barney 150.00 FMA fee 05/06/2011 PAWC, service to residence 36.43 Check Number 624 05/16/2011 Borough of Camp Hill, service 150.00 to residence Check Number 627 05/16/2011 Brown Schultz Sheridan & 3,750.00 Fritz Preparation of decedent's final income tax returns and final income tax returns for Trust U/Will of Joseph Spera Check Number 1015 05/16/2011 PPL, service to residence 90.13 Check Number 625 05/16/2011 UGI, service to residence 181.41 Check Number 626 06/06/2011 PAWC, service to residence 27.42 Check Number 628 06/19/2011 PPL, service to residence 101.03 Check Number 629 06/21/2011 Fehl Awning 288.71 Check Number 631 06/21/2011 UGI, service to residence 59.50 Check Number 630 (21) Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses 07/07/2011 Earthworks, services at $ 882.50 residence June - July Check Number 632 07/18/2011 Cecelia R. Spera 7,000.00 Check Number 1016 07/20/2011 AT&T, service to residence 31.48 Check Number 636 07/20/2011 PAWC, service to residence 24.97 Check Number 634 07/20/2011 PPL, service to residence 141.46 Check Number 635 07/20/2011 UGI, service to residence 13.30 Check Number 633 08/04/2011 Ehrlich, service to residence 227.30 Check Number 638 08/04/2011 PAWC, service to residence 29.15 Check Number 637 08/05/2011 Ivy Class, cleaning residence 160.00 Check Number 639 08/16/2011 Borough of Camp Hill, service 150.00 to residence Check Number 643 08/16/2011 Earthworks, services at 533.00 residence August Check Number 640 (22) Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses 08/16/2011 H. B. McClure Company, $ 85.00 service to residence Repairs Check Number 1017 08/16/2011 PPL, service to residence 200.92 Check Number 642 08/16/2011 UGI, service to residence 12.15 Check Number 641 08/20/2011 Earthworks, services at 579.20 residence Check Number 644 08/31/2011 Cash 2,000.00 Check Number 645 09/01/2011 H. B. McClure Company, 85.00 service to residence Check Number 646 09/08/2011 UGI, service to residence 13.33 Check Number 649 09/14/2011 Penn National Insurance 283.00 Check Number 647 09/15/2011 PPL, service to residence 133.86 Check Number 648 10/02/2011 H. B. McClure Company, 247.45 service to residence Check Number 103 10/06/2011 PAWC, service to residence 67.42 Check Number 650 (23) Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses 10/20/2011 Earthworks, services at $ 761.00 residence Check Number 107 10/20/2011 Enviroquest, install radon 760.00 pump Check Number 103 10/20/2011 PPL, service to residence 95.97 Check Number 105 10/20/2011 UGI, service to residence 26.50 Check Number 104 10/21/2011 Earthworks, services at 815.00 residence Oct. storm damage, snow, roof - wires - trees Check Number 106 10/31/2011 Fehl Awning 148.26 Check Number 109 10/31/2011 Henley Masonry, repair front 170.00 walk Check Number 111 10/31/2011 Ivy Class, cleaning residence 600.00 Preparation for sale Check Number 113 10/31/2011 H. B. McClure Company, 85.00 service to residence Furnace Check Number 112 10/31/2011 PAWC, service to residence 32.11 Check Number 110 (24) Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses 11/15/2011 Borough of Camp Hill, service $ 150.00 to residence Check Number 118 11/15/2011 Janet Miller, real estate taxes 1,865.52 Check Number 119 11/15/2011 Janet Miller, real estate taxes 4,770.63 Check Number 1302 11/15/2011 H. B. McClure Company, 349.07 service to residence Investigate connections Check Number 116 11/15/2011 PPL, service to residence 70.02 Check Number 115 11/15/2011 UGI, service to residence 117.02 Check Number 114 12/05/2011 Cecelia R. Spera 5,000.00 Check Number 1304 12/24/2011 Earthworks, services at 660.00 residence Check Number 120 12/27/2011 Highland Gardens, tree lights 16.95 Check Number 124 12/27/2011 H. B. McClure Company, 363.00 service to residence Repairs Check Number 126 12/27/2011 PAWC, service to residence 43.78 Check Number 123 (25) Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses 12/27/2011 PAWC, service to residence $ 32.87 12/27/2011 PPL, service to residence 62.63 Check Number 121 12/27/2011 UGI, service to residence 166.01 Check Number 122 02/06/2012 PPL, service to residence 76.30 Check Number 127 02/06/2012 UGI, service to residence 208.91 Check Number 128 02/06/2012 UGI, service to residence 355.79 Check Number 131 02/20/2012 Borough of Camp Hill, service 150.00 to residence Check Number 130 02/20/2012 Earthworks, services at 177.50 residence Broken limbs, pond cleanup, tree lights Check Number 134 02/20/2012 PAWC, service to residence 48.33 Check Number 129 02/20/2012 PPL, service to residence 77.63 Check Number 77.63 03/07/2012 PAWC, service to residence 52.88 Check Number 136 (26) . Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses 03/07/2012 Penn National Insurance $ 571.00 Check Number 137 03/09/2012 UGI, service to residence 317.88 Check Number 135 03/10/2012 PPL, service to residence 81.93 Check Number 140 03/16/2012 Ehrlich, service to residence 253.75 Renewal Check Number 139 03/28/2012 PAWC, service to residence 46.51 Check Number 141 04/14/2012 PPL, service to residence 102.26 Check Number 143 04/19/2012 Helmich E. 108.00 Deliver and plant flowers Check Number 142 04/19/2012 PAWC, service to residence 24.75 Check Number 145 04/19/2012 UGI, service to residence 145.65 Check Number 144 05/14/2012 Morgan Stanley Smith Barney 150.00 FMA fee 05/17/2012 UGI, service to residence 117.93 Check Number 146 05/17/2012 UGI, service to residence 35.63 Check Number 155 (27) Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses 05/22/2012 Earthworks, services at $ 400.00 residence March, April, May Spring cleanup, 3 lawn treatments Partial payment 12038 Check Number 147 05/29/2012 Borough of Camp Hill, service 150.00 to residence Check Number 148 05/29/2012 PAWC, service to residence 28.40 Check Number 149 06/03/2012 HB McClure, heating, service 316.00 to residence Check Number 150 06/03/2012 PPL, service to residence 98.72 Check Number 151 06/12/2012 Ehrlich, service to residence 285.00 Check Number 1306 06/15/2012 Earthworks, services at 450.00 residence Bal. payment, 12038 Check Number 152 06/26/2012 Ehrlich, service to residence 17.10 Balance from FMA acct. Check Number 153 06/26/2012 Fehl Awning 269.44 Check Number 157 06/26/2012 Helmich E. 170.45 Garden Check Number 153 (28) Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses 06/26/2012 Janet Miller, real estate taxes $ 1,695.92 Check Number 159 06/26/2012 PAWC, service to residence 15.62 Check Number 158 06/26/2012 PPL, service to residence 83.99 Check Number 156 07/09/2012 UGI, service to residence 12.46 Check Number 160 07/12/2012 ECI Service 404.91 Check Number 1310 07/13/2012 Earthworks, services at 370.00 residence Check Number 1312 07/13/2012 Wrights Excavation & 1,500.00 Concrete Check Number 1309 08/02/2012 PPL, service to residence 78.39 Check Number 161 08/08/2012 Eric Wright 1,450.00 Check Number 1313 (29) Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses 08/10/2012 Earthworks, services at $ 700.00 residence Remove large pines, back yard and courtyard. Mulch, stonhe, trim shrubs, seed, remove roots between sidewalk and street, pressure wash walk, patios and siding Downpayment Check Number 162 08/14/2012 PAWC, service to residence 13.86 Check Number 163 08/19/2012 Earthworks, services at 500.00 residence Downpayment, pressure wash house, seed bare spots, stone where needed courtyard Check Number 165 08/22/2012 Earthworks, services at 2,000.00 residence 2 mos. complete landscape Check Number 167 08/22/2012 J N, landscape 661.00 Check Number 168 08/27/2012 Borough of Camp Hill, service 165.00 to residence Check Number 170 08/27/2012 PPL, service to residence 98.65 Check Number 164 08/27/2012 UGI, service to residence 11.48 Check Number 169 08/27/2012 UGI, service to residence 23.10 Check Number 173 (30) Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses 09/11/2012 Goods Tree $ 1,3 85.00 Check Number 172 09/11/2012 PAWC, service to residence 38.94 Check Number 171 09/12/2012 Camp Hill Fire Company 52.00 Check Number 174 09/12/2012 Penn National Insurance 304.00 Check Number 175 09/12/2012 PPL, service to residence 97.63 Check Number 176 09/24/2012 PAWC, service to residence 0.92 Check Number 177 10/12/2012 Net costs of sale of residence, 37,513.32 per settlement sheet 11/01/2012 Earthworks, services at 452.00 residence 5 mowings, lawn aeration Check Number 178 11/01/2012 PAWC, service to residence 14.96 Check Number 179 11/01/2012 UGI, service to residence 31.05 Check Number 180 11/30/2012 Balancing adjustment to 20.17 Citizens Bank Estate Checking Account Total Administration Expenses $ 132,906.62 (31) Disbursements of Principal (Continued) Date Paid Amount Paid Federal and State Taxes 06/04/2010 Register of Wills, Agent $ 100,000.00 PA Inheritance Tax Check Number 1003 11/18/2010 Register of Wills, Agent 6,173.19 Balance due, PA Inheritance Tax Check Number 5 81 08/16/2011 Register of Wills, Agent 3,892.00 PA Inheritance Tax assessed due to disallowance of deductions Check Number 1018 06/14/2012 PA Department of Revenue, 17.00 fiduciary income tax f/p/e 2/29/2012 Check Number 1307 Total Federal and State Taxes $ 110,082.19 Fees and Commissions 06/09/2010 Rhoads & Sinon LLP $ 5,747.74 Check Number 1004 08/16/2010 Rhoads & Sinon LLP 3,233.17 Check Number 549 10/06/2010 Rhoads & Sinon LLP 1,785.20 Check Number 570 12/27/2010 Rhoads & Sinon LLP 5,281.02 Check Number 595 01/21/2011 Rhoads & Sinon LLP 6,344.00 Check Number 1010 03/29/2011 Rhoads & Sinon LLP 298.23 Check Number 614 (32) Disbursements of Principal (Continued) Date Paid Amount Paid Fees and Commissions 05/16/2011 Rhoads & Sinon LLP $ 1,245.55 Check Number 1014 08/16/2011 Rhoads & Sinon LLP 2,353.81 Check Number 1019 10/31/2011 Rhoads & Sinon LLP 1,052.73 Check Number 108 11/15/2011 Rhoads & Sinon LLP 580.53 Check Number 117 12/27/2011 Rhoads & Sinon LLP 880.63 Check Number 125 02/20/2012 Rhoads & Sinon LLP 625.25 Check Number 133 03/16/2012 Rhoads & Sinon LLP 737.90 Check Number 13 8 07/13/2012 Rhoads & Sinon LLP 1,037.00 Check Number 1312 08/07/2012 Rhoads & Sinon LLP 551.80 Check Number 1314 Total Fees and Commissions S 31,754.56 Total Disbursements of Principal S 299,793.94 (33) Estate of Katheryne T. Spera y Distributions of Principal to Beneficiaries Fair Market Value Cecelia Spera 10/30/2011 Household and personal articles $ 3,352.00 Total To Or For Beneficiary $ 3,352.00 Total Distributions of Principal to Beneficiaries $ 3,352.00 Total Distributions of Principal $ 3,352.00 (34) Estate of Katheryne T. Spera Principal Balance On Hand Inventory Value 11/30/2012 Cash and Cash Equivalents Morgan Stanley Smith Barney Financial Management Acct. #724-74827-19 (ESTATE MM) $ 224,858.35 Total Cash and Cash Equivalents $ 224,858.35 Face Amount Bonds, Debentures & T-Bills 5,000 Octorara Pa Area Sch Dist GO Bds Mat: 06/01/2027 4.45% $ 5,187.50 10,000 State Pub Sch Bldg Auth Pa Rev Lease Ref Mat: 10/01/2019 4.5% 10,549.80 Total Bonds, Debentures & T-Bills $ 15,737.30 Total Balance on Hand $ 240,595.65 (35) Estate of Katheryne T. Spera Information Schedules - Principal Inventory Value Exchanges and Stock Distributions 1991 Lincoln Town Car 03/08/2010 Received $ 1,000.00 Valued per sale at auction. 08/20/2010 Sold (1,000.00) Auction proceeds Derry Twp PA GO Bds Mat: 08/15/2022 4% 03/08/2010 10,000 Face Received 10,157.30 10/30/2011 (10,000) Face Sold (10,157.30) Enron Litigation payment 01/31/2011 Received 494.88 01/31/2011 Collected (494.88) Joseph Spera Trust, funds loaned to Katheryne Spera estate 06/04/2010 Received 100,000.00 06/04/2010 Collected (100,000.00) Funds advanced for PA Inheritance Tax payment 07/12/2010 Received 50,000.00 On Hand $ 50,000.00 07/12/2010 Collected (50,000.00) Distribution from Spera-Grass partnership, to be reimbursed to Trust f/b/o Celia Spera Katheryne Spera Trust, reimbursement for payment of Trust's share of attorney's fees paid by Estate 12/10/2010 Received 10,750.00 12/10/2010 Collected (10,750.00) (36) Information Schedules - Principal (Continued) Inventory Value Exchanges and Stock Distributions Lorain Cnty Ohio Hosp Rev Hosp Fac Mat: 10/01/2033 5.25% 03/08/2010 10,000 Face Received $ 9,907.40 05/30/2012 (10,000) Face Redeemed (9,907.40) Octorara Pa Area Sch Dist GO Bds Mat: 06/01/2027 4.45% 03/08/2010 10,000 Face Received 10,375.00 09/14/2012 (5,000) Face Sold (5,187.50) 5,000 Face On Hand $ 5,187.50 Refund of deposit, Myers-Harner Funeral Home 03/08/2010 Received 68.00 04/19/2010 Collected (68.00) Refund, Highmark 03/08/2010 Received 517.08 06/22/2010 Collected (517.08) Refund, HB McClure 03/08/2010 Received 285.00 06/04/2010 Collected (285.00) Refund, PA Department of Revenue 08/04/2011 Received 1,114.00 08/04/2011 Sold (1,114.00) PA Department of Revenue, refund of 2010 personal income tax 04/13/2011 Received 988.67 04/13/2011 Collected (988.67) (37) Information Schedules - Principal (Continued) Inventory Value Exchanges and Stock Distributions Penn National Insurance Company, refund of premium 11/01/2012 Received $ 224.00 11/01/2012 Collected (224.00) Quantum Imaging, refund 10/16/2012 Received 378.93 10/16/2012 Collected (378.93) Refund, unknown payor, 11/22/2011 11/22/2011 Received 300.95 11/22/2011 Collected (300.95) United States Treasury, tax refund 03/16/2012 Received 3,638.98 03/16/2012 Collected (3,638.98) Residence, 355 Willow Avenue, Borough of Camp Hill, Cumberland County, PA, more particularly described in deed recorded in Cumberland County Deed Book 13Q, page 143. 03/08/2010 Received 307,975.00 Valued per agreement of sale attached (Buyers cancelled purchase). 10/12/2012 Sold (307,975.00) State Pub Sch Bldg Auth Pa Rev Lease Ref Mat: 10/01/2019 4.5% 03/08/2010 10,000 Face Received 10,549.80 10,000 Face On Hand $ 10,549.80 Household and personal articles 03/08/2010 Received 6,235.00 Valued per attached appraisal. 10/30/2011 Sold (2,883.00) (38) Information Schedules - Principal (Continued) Inventory Value Exchanges and Stock Distributions On Hand $ 3,352.00 10/30/2011 Distribution (3,352.00) To Cecelia Spera (39) Estate of Katheryne T. Spera Receipts of Income Income Collected Derry Twp PA GO Bds Mat: 08/15/2022 4% 08/15/2010 Interest on 10,000 Face $ 200.00 Less accrued portion (25.56) 02/15/2011 Interest on 10,000 Face 200.00 08/15/2011 Interest on 10,000 Face 200.00 574.44 Morgan Stanley Smith Barney Financial Management Acct. #724-74827-19 (ESTATE MM) 05/28/2010 Interest $ 0.22 06/30/2010 Interest 0.35 07/30/2010 Interest 0.49 08/31/2010 Interest 0.50 09/30/2010 Interest 0.35 10/29/2010 Interest 0.37 11/30/2010 Interest 0.36 12/31/2010 Interest 0.51 01/31/2011 Interest 0.41 02/28/2011 Interest 0.29 03/31/2011 Interest 0.31 04/29/2011 Interest 0.31 05/29/2011 Interest 0.29 06/17/2011 Interest 0.19 06/30/2011 Interest 0.11 07/29/2011 Interest 0.28 (40) Receipts of Income (Continued) Morgan Stanley Smith Barney Financial Management Acct. #724-74827-19 (ESTATE MM) 08/19/2011 Interest $ 0.27 09/30/2011 Interest 0.26 10/27/2011 Interest 0.22 11/30/2011 Interest 0.05 12/01/2011 Interest 0.04 01/31/2012 Interest 0.04 02/29/2012 Interest 0.04 03/30/2012 Interest 0.05 04/30/2012 Interest 0.04 05/30/2012 Interest 0.05 06/28/2012 Interest 0.13 07/30/2012 Interest 0.07 08/30/2012 Interest 0.09 09/27/2012 Interest 0.11 10/30/2012 Interest 1.25 11/29/2012 Interest 3.67 $ 11.72 Morgan Stanley Smith Barney Financial Management Acct. #724-71818-16 03/31/2010 Interest $ 5.03 04/30/2010 Interest 1.39 05/05/2010 Interest 0.09 6.51 (41) Receipts of Income (Continued) Lorain Cnty Ohio Hosp Rev Hosp Fac Mat: 10/01/2033 5.25% 04/01/2010 Interest on 10,000 Face $ 262.50 Less accrued portion (228.96) 10/01/2010 Interest on 10,000 Face 262.50 04/01/2011 Interest on 10,000 Face 262.50 10/01/2011 Interest on 10,000 Face 262.50 04/01/2012 Interest on 10,000 Face 262.50 05/30/2012 Interest on Redemption 86.04 $ 1,169.58 Octorara Pa Area Sch Dist GO Bds Mat: 06/01/2027 4.45% 06/01/2010 Interest on 10,000 Face $ 222.50 Less accrued portion (119.90) 12/02/2010 Interest on 10,000 Face 222.50 06/01/2011 Interest on 10,000 Face 222.50 12/01/2011 Interest on 10,000 Face 222.50 06/01/2012 Interest on 10,000 Face 222.50 09/14/2012 Interest on Sale 66.75 1,059.35 State Pub Sch Bldg Auth Pa Rev Lease Ref Mat: 10/01/2019 4.5% 04/01/2010 Interest on 10,000 Face $ 225.00 Less accrued portion (196.25) 10/01/2010 Interest on 10,000 Face 225.00 04/01/2011 Interest on 10,000 Face 225.00 10/03/2011 Interest on 10,000 Face 225.00 04/02/2012 Interest on 10,000 Face 225.00 (42) Receipts of Income (Continued) State Pub Sch Bldg Auth Pa Rev Lease Ref Mat: 10/01/2019 4.5% 10/01/2012 Interest on 10,000 Face $ 225.00 1,153.75 Total Income Collected $ 3,975.35 Total Income Received $ 3,975.35 (43) Estate of Katheryne T. Spera Gains and Losses on Sales or Other Dispositions of Income Net Gain Net Loss None No Gain or Loss $ 0.00 (44) Estate of Katheryne T. Spera Disbursements of Income Date Paid Amount Paid Total Disbursements of Income $ 0.00 (45) Estate of Katheryne T. Spera Distributions of Income to Beneficiaries Fair Market Value Total Distributions of Income $ 0.00 (46) Estate of Katheryne T. Spera Income Balance On Hand Inventory Value 11/30/2012 Cash and Cash Equivalents Morgan Stanley Smith Barney Financial Management Acct. 4724-74827-19 (ESTATE MM) $ 3,975.35 Total Cash and Cash Equivalents $ 3,975.35 Total Balance on Hand $ 3,975.35 (47) r Estate of Katheryne T. Spera Information Schedules - Income Inventory Value Exchanges and Stock Distributions (48) P b VERIFICATION CECELIA R. SPERA, Executrix of the Will of Katheryne T. Spera, Deceased, hereby declares under oath that she has fully and faithfully discharged the duties of her office; that the foregoing First and Final Accounting 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 or adequately provided for; that, to her knowledge, there are no claims outstanding against the Estate; that all taxes presently due from the Estate have been paid or adequately provided for; 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 Accounting. This statement is made subject to penalties of 18 Pa. C.S.A. Section 4904 relating to unsworn falsification to authorities. a Cecelia R. Spera, Execu rix Dated: ~O 865573.1 ESTATE OF KATHERYNE T. SPERA Statement of Proposed Distribution - ASSETS ON HAND, AS DESCRIBED ON ATTACHED STATEMENT . - Principal cash _ 224,858.35 - i ss: Less: Repayment of Trust for funds loaned to Estate - 55,959 831 Reserve for attorneys' fees through Dec. 17, 2012 ' 3,872.80 To Escrow for final expenses, tax preparation 5,000.00! -64,832.63 Adjusted principal cash 160,025.72 Bonds (MARKET VALUE) - 16,580.95 - Total Adjusted Principal Balance on Hand 176,606.67 Income Cash 3,975.35 TOTAL DISTRIBUTABLE BALANCE ON HAND 180,582.02 PROPOSED DISTRIBUTION: TO: CECELIA R. SPERA: 75% residuary share _ Bonds per attached statement 161580.95' al cash 115,874.05 Income cash 2,981.51 135,436.51 TO: H. DANIEL BEIGH II: 12 1/2% residuary share - Principal ~ 22,075.84! Income 496.921 22,572.76 TO: KATHY BEIGH BOCK - - - 12 1/2/o residuary share Principal 22,075.83 Income 496.92 22,572.75 TOTAL 180,582.02 EXHIBIT "A"-- 12/28/2012 865825.2 Estate of Katheryne T. Spera Balance on Hand, 11/30/2012 Inventory Market Value Value Cash Morgan Stanley Smith Barney Financial Management Acct. #724-74826 (Estate MM) Principal 224,858.35 224,858.35 Income 3,975.35 3,975.35 Total Cash 228,833.70 228,833.70 Bonds 5,000 Octorara PA Sch Bldg Auth PA Rev Mat: 06/01/2027 4.45% 5,187.50 5,555.35 10,000 State Pub Sch Bldg Auth PA Rev Lease Ref Mat: 10/01/2019 4.5% 10,549.80 11,025.60 Total Bonds 15,737.30 16,580.95 Total Balance On Hand 244,571.00 245,414.65 871164.1