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HomeMy WebLinkAbout07-18-13 . . DECEDENT'S ESTATE � � c � ;; � � COURT OF COMMON PLEAS OF � -� ..�,... CUMBERLAND COUNTY,PENNSYLV���� ;c' °� �' � � � � ti>� � ORPHANS COURT DIVISION °� t--� °' "� r-- a�.. � � `` ",� ,� c.�W` �:�` � �._ �_�.� �� �� , Sw� �9 �e� � �� `(r� '.:� �_. " 7 ESTATE OF RUTH E.,a/k/a RUTH B. SMELTZER "`' ' `� ��' ,DE�C�SED `�" =:_ �'� =°=' c..a �� � No. 21-13-0003 `�''`' �� 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 rr�ay be attached. Attach the spouse's election, if any; the papers required under items 8-19 inclusive; and any instrunaent pertinent to the adjudication. INCL UDE ATTACHMEN7'S AT THE BACK OF THIS FORM. Name of Counsel: Peter J. 0'Donnell Supreme Coui-t I.D.No.: 2�937 Name of Law Firm: Nielsen& O'Donnel( Addcess: 15 S. Wayne St., Lewistown, PA 17044 Telephone: (�17) 248-3911 Fax:_(717) 248-8258 Forn►OC-01 rev.10.13.06 Page 1 of 10 ' ` Estate of RUTH E.,a/k/a RUTH B. SMELTZER , Deceased 1. Name(s)and address(es) of Petitioner(s): 1va►►re: The First Nati�nal Bank of Mifflintown Address: 2 Main Street Mifflintown,PA 17059 ' Identify any executors or administrators who have not joined in the Petition for Adjudication and Statement of Proposed Distribution and state reason: Is this the first accounting by this fiduciary? . . . . . �Yes � No If not, identify prior accountings,the accounting periods covered, and the date of adjudication of the prior accounting. 2. Decedent died on December 13, 2012 0 Letters Testamentary or OLetters of Administration were granted to Petitioner(s)on Januarv 3. 2013 Date of Will ('f applicable): June 1 l, 2008 Date(s)of Codicil(s) ('rf applicable): N/A Date of probate ('f different from date Letters granted): same ' Was a bond required?�Yes �No If yes, state amount: Are proofs of advectising of the grant of Letters attached? . . . . . . . . . ❑J Yes �No Dates of advertising of the grant of Letters:January 18 &25 and February l,2013 in Cumberland Law Journal and January 8, 15 & 22, 2013 in The Sentinel Forn:OC-01 rei�.IOJ3.06 Page 2 of 10 . Estate of �UTH E.,a/k/a RUTH B. SMELTZER ,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? . . . . . . . . .. � �No (See Section 2201 et s�. of the Probate, Estates and Fiduciaries Cocle� � Yes ) If yes, date of election: S. In the case of an intestacy, state the names of the decedent's survivi��a�I�ildcen or surviving issue of deceased children(if none, so state): b 6. Did decedent marl•yafter execution of Wi11 or Codicil(s)? . . . . . . . . . 0 Yes ✓ No . . a Were any childcen born to decedent after execution of Will or Codicil(s)? .. . , , � es � N Y ✓ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . a If yes, give names and dates of birth: Na�ne: Date of 13irth: 7. If required by the Medical Assistance Estate Recovecy Act, 62 P.S. § 1412, was a reqLiest for a statement of claim sent to the Department ofPublic Welface? . � . . . . . . . . . . . . . . . . . . . . . . . . . . .... pQtitio�er �as dscertained that decedent did not receiv � medical assistance during the five e ' years preceding decedent ' s date of death, Fornt OGOI rer.I0.J3.06 Page 3 o f 10 Estate of RUTH E.,a/k/a RUTH B. SMELTZER ,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 pai-ties(charitable and non-charitable) of whom Petitioner(s) has/have notice or know(edge,having or claiming any interest in the estate as beneficiaries under the Will or Codicil(s) or as intestate heirs if there is a comp(ete or partial intestacy: . A. State each party's relationship to the decedent and the nature of each party's interest(s): Nanre nnd Add�•ess of Eac/t Parry in/n�er•est I Relntionship anc!Carrments iran I Irtteres! Suzanne S. Adams Daughter one-third of residue 49 Kathryn Drive New Bloomfield, PA 17068 Barbara J. Smeltzer Daughter one-tllird of residue 1400 Kelton Ave., Apt. 108 Los Angeles, CA 90024-5467 Fornt OC-DI ren.I0.13.06 Page 4 of 10 Estate of RUTH E.,a/k/a RUTH B. SMELTZER ,Deceased Name and Address of Each Par•ty in lr�terest I Relationship and Comments iranv I Inlere sl Diana R. Smeltzer Daughter one-third of residue 373 Stonehedge Lane Mechanicsburg,PA 17055 B. Identify each party who is not sui juris(e.g.,minors or incapacitated persons). For each such party, give date of birth,t(le 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. 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). There are no minors, incapacitated persons, absentees,presumed decedents or unborn or unascertained persons having or claiming an interest in this estate. 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. None Forn:oc-oi rev. 10.13.06 Page 5 of 10 Estate of RUTH E.,a/k/a RUTH B. SMELTZER ,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 Clain:ant Amount of Clarm Claim Will Clarm Admitted? Be Paid ln Ft�ll? None �Yes 0 Yes �No �No �Yes �Yes �No 0 No �Yes �Yes ; �No �No �Yes 0 Yes ONo �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. 1 l. Was fami(y exemption claimed? . . . . . � es � o . . . . . . . . . . . . . . . . . . . . . . . . . . . Y ✓ N Was family exemption allowed? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �Yes �No Family exemption claimant's name and relationship: Nan:e: Relationship: Form OC-01 reu. �0.�3.06 Page 6 of 10 Estate of RUTH E.,a/k/a RUTH B. SMELTZER ,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 March 6, 2013 7,000.00 shares of daughters May 6, 2013 468.53 shares of daughters 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? . . . . . . . . . . . . . . . . . . . Q 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 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, disclairned or attached, provide a copy of the assignment, renunciation,disclaimer or attachment, together with any relevant supporting documentation. For»x OC-01 rev.IOJ3.OG Page 7 of 10 Estate of RUTH E.,a/k/a RUTH B. SMELTZER , Deceased . 16. Had the decedent been adjudicated an incapacitated person? . . . . . . . . . . 0 Yes � No If yes,attach a copy of the Order if availab(e; 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. Amount: __ $13,3 8 9.0 0 Pur�°se: preparation of fiduciary income tax returns,postage and photocopying expenses and filing Final Releases ($1 ,000.00) ; balance of attorneys fees ($3, 695.00) ; personal representative's commission ($8, 694.00) If a reserve is requested for counsel fees, has notice of the amount of fees to be paid from the reserve been given to the parties in interest? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �Yes �No If so, attach a copy ofthe notice. The reserve for counsel fees is� included in the Account, a copy of which will be given to the parties : in an�ecesd� eretopy of the page of the Account reflecting the reserve �i�. �s t`�ie�ourt�eing as�C'ed to direct the filing of a Schedule of Distribution? . . . . . . . . . . . . �Yes �No Astorea( estateonly? , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , �Yes �No For•nr OC-O/ rev.10.13.06 Page 8 of 10 Estate of RUTH E.,a/k/a RUTH B. SMELTZER , 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 Disti•ibzetee(s) An:ount/Proportion Suzanne S. Adams one-third Barbara J. Smeltzer one-third Diana R. Smeltzer one-third B. PrincipaL• : Proposed Distributee(s) AmozrndProportion Suzanne S. Adams one-third Barbara J. Sme(tzer one-third Diana R. Smeltzer one-third Submitted By: (All petitioners must sign. Add aclditional lirres if necessaYy): First National Bank of Mifflintown Name of etitioner: y: e P tion : Kimberly A. Benner Forn�OC-Ol rev.10.13.06 Page 9 of 10 Estate of RUTH E.,a/k/a RUTH B. SMELTZER ,Deceased Verification of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies * �tllat he/she she is rule Vice President/Trust Officer of the above-named name ojcorporation First National Bank of Mifflintown 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 fa(sification to authorities). . atur o et tioner *Corporate petitialers must con:plete bracketed infornratio�i. 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. , ignature of C nse for Petitioner For►n OC-DI rer.IO.I3.06 Page 1 O Of 1 O . � . � . � � PRODF OF PUBLICATION . State of Pennsylvania, County of Curnberland Ron Thayer,Sales Mana�er, 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 13tn, 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): januarv 8, 15&22,2013 COPY OF NOTICE OF PUBLICATION ` _"-_ _�+�cw� +a'a?7tltxF'w�'*r,x+a�if�.K'd.x^-y ,� ��r � � . �x i�;�,� w6 y�r.A���rYST� .6.G�a,iNY E3TATEbOTICE :�� . � . ,: " : . , �'' �� - Affiant further deposes that he/she is not ESTATE OF RUTH E.SMELTZER A/K/A RUTH B SMELTZER�;LATE OF ' ' MECHANICSBURG,CUMBERLAND COUNTY,PENNSYLVANIA, , •' �terested in the subject matter of the .DECEASED : ' � � �� � ' a foresaid notice or advertisement,and that Letters Testamentary in the Eatate of Ruth E.Smeltzer a/k/a Ruth B Smeltze�, Late of Mechanicsburg,Cumbe�land County,Pennsylva�la,deceased, _;: all allegations in the foregoing statement as �°have been�ranted to the undersigned.:,,:7 �:�;�� .<,- i :.. h.. . to time,place and character of publication All penons having claima againat the eatate are requested to make the same`; _..known to the underaigned or its,attomeys and all persons indebted to the;.;; . decedent are requeated to make payment to the undersigned without delay.-; are true. �Peter J:O'Donna���°° ,". �y 4 x �".• ��:,,,z �: .. ,:: . , ;. . ,_NIELSEN 3 O'DONNELL • �K(mberly A.Benner,V.P./T�ust Ofticer� �/� ;:Attorneys at Law <�THE FIRST NA�IONAL BANK � � � . `15 South Wa ne Street � 'OF MIFFLINTOWN �.` x�,2 Main Street�. �• �'Lewistown,PA 17044 `* „ �Mifflintown,PA 17059 717 248 3911 ' � 717-438 2144 � �11. .. �T Fi...,:: .. . . + :.�r x`'t�:.'iei{KN?.,!'.i�1tL.'�i�,n2}[,`�s �.. . ,. . , .. Sworn to and subscri d before me this - . ) S� L-� - : ��� ; Notary Public � ;� � My commission expires: � � � � r ts.i J +r"'� Cj . --- � ��.����:� , � � � o V a NQTHR1/1l S�.RL ` � 0 � a„� � Z QA�ABI AviJ HcCKE�1C��i�l o� a Nataryf Pu�lic w � �^� J .�q � CARLISLE BGROUGN,CU�.48rRLAV�ChTY � �. /� v = W�/� iti4y Ccmmission Expirzs Jan Zl,2�14 � � w � � .W:4Hi%SiYdN.tRiG93Cffi'J7Ci1i0lrA . � � W � � � � � � t`�.J , � . . � PROOF OF PUBLICATION OF NOTICE IN CUMBERLAND LAW JOURNAL . (Under Act No. 587,approved May 16, 1929), P. L.1784 COMMONWEALTH OF PENNSYLVANIA : : ss. COUNTY OF CUMBERLAND • . 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 p�riodical published iii the Sorough ot Carlisle in tne County and State aforesaid, was established January 2, 1952, and designated by the local courts as the o�cial 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: . Januarv 18, Januarv 25,and Februarv 1, 2013 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 subj ect � matter of the aforesaid notice or advertisement, and that all allegations in the foregoing s�atement�,s to time, place and character of publication are true. O J �"� � U "�1 r"� OC • .�..�. � � � O ._ u.. E oc� t�t.. 4. � a V � ��-�� C� O ,o � � � � ,� Lis Marie Coyne, Edito w w w ..� �� J 'd � � m �' c� w SWORN TO AND SUBSCRIBED before me this wW � o � 1 dav of Februar, ,� rr `r � - . �`-' v � ti Smeltzer, Ruth E. a/k/a Ruth B. . Smeltzer,dec'd. Late of Mechanicsburg. NOtaI'y Executrix: Kimberly A. Benner, V.P./Trust Officer,The First 1Va- tional Bank of Mif�lintown,2 Main Street, Mifflintown, PA 17059, (?17)436-2144. Attorneys:Peter J.O'Donnell, Es- �+�„�,.�..��.�.a. quire, Nielsen & O'Donnell, At- I�!�TARiAl.SEAL torneys at Law, 15 South Wayne �;E6;;�FtiH A COi.LINS Street, Lewistown, PA 17044, PS�tary t'�+Ciic (717)248-3911. ��F�t.laL�H�ROIlGH,CU1�S�RLAPJ�COUNTY ti,iti�G=.�r�mission E.�;:i;�s Anr?9,2014 �.�.:,�..�-�:-.,�....�__,�:.;::.��4-• __.. � . • Fees and Cominissions 06/20/13 Nielsen & O'Donnell $3,500.00 - on account of attorneys fees Nielsen & O'Dorinell —reserve for 3,695.00 balance of attorneys fees The First National Bank of Mifflintown 8,694.00 15,889.00 — reserve for personal representative's commission Taxes 03/OS/13 Register of Wills,Agent—payment on 7,000.00 account of inheritance tax OS/O 1/13 Register of Wills, Agent—payment due on inheritance tax 468.53 7,468.53 Funeral Expenses O1/22/13 Diana Smeltzer—reimbursement for costs 150.00 advanced for memorial service Ol/25/13 Heller-Hoenstine Funeral Homes, Inc. 194.75 344.75 - balance due for funeral expense Administration Ex enses Ol/15/13 Nielsen & O'Donnell—reimbursernent for 393.50 costs advanced to probate Will and have short certificates issued 02/OS/13 Nielsen & O'Donnell—reimbursement for publication of Estate Notice in The Sentinel 210.78 02/07/13 Nielsen & O'Donnell—reimbursement for 75.00 advertisement of Estate Notice in Cumberland ' Law Journal 3 2����� qy . . IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION In the Matter of: : . Estate File N �cF�.. 1-13-00,�� � �, Estate of RUTH E. SMELTZER, a/k/a RUTH B. : �: ° r�, � SMELTZER, late of Mechanicsburg, : � ` c " w� n, `;, c= �.. � ..,r.� .�L �'."+ � ,,,;") -•�Y Cumberland County, Pennsylvania, ; :�; �-�; 6�' rMJ .A—� f�" � _,. . ,�...� �.s, «�.� 'i. g`� Deceased : ��° �" , = �' � `��� �� _ � �.:� . ..,�,, C;: �. _� .,: * , �.v • --�-� - 'f > ,,a.i l,,� ...>,.: {�'� �..i :� �..`.� FIRST AND FINAL ACCOUNT � " � �_� c�� � :.1 „"F^� "'� OF THE FIRST NATIONAL BANK OF MIFFLINTOWN, EXECUTOR OF THE ESTATE OF RUTH E. SMELTZER, A/K/A RUTH B. SMELTZER, CONTAINING A STATEMENT OF PROPOSED DISTRIBUTION Date of Death: December 13, 2012 Date of Personal Representative's Appointment: January 3, 2013 First Complete Advertisement of Grant of Letters: January 18, 2013 Accounting for the Period: January 3, 2013 to July 10, 2013 Purpose of Account: THE FIRST NATIONAL BANK OF MIFFLINTOWN, Executor, offers this account to acquaint interested parties with the transactions that have occurred during its 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: Peter J. O'Donnell Kimberly A. Benner, V.P./Trust Officer Nielsen & O'Donnell THE FIRST NATIONAL BANK OF MIFFLINTOWN 15 South Wayne Street OR 2 Main Street Lewistown, PA 17044 Mifflintown, PA 17059 (717) 248-3911 (717) 436-2144 SUMMARY OF ACCOUNT Pa�e Statement of Proposed Distribution 8 I. PRINCIPAL ACCOUNT A. Receipts 2 $203,557.94 B. Disbursements 2-4 Debts of Decedent 2-3 $14,468.07 Fees and Expenses 3 15,889.00 Taxes 3 7,468.53 Funeral Expenses 3 344.75 Administration Expenses 3-4 2,157.05 (40,327.40) Principal Balance on Hand $ 163,230.54 II. INCOME ACC�UNT A. Receipts 5 137.41 B. Disbursements 5 (2.38� Income Balance $ 135.03 Account Balance $ 163,365.57 III. ASSETS ON HAND 5-6 $ 176,754.57 Adjustment for Reserves 12 ($13,389.00) Balance for Distribution $ 163,365.57 IV. INFORMATION ACCOUNT 6-7 Verification of Accountant 9 1 I. PRINCIPAL ACCOUNT A. Receipts 01/08/13 195,492.3 5 units of Federated Government Obligations Fund IS Principal at $1.00 per unit. $195,492.35 O 1/22/13 Highmark—premium refund. 109.20 Ol/31/13 Dividends from Federated Government Obligations Fund IS Principal accrued to date of death. .44 02/OS/13 Public School Employees Retirement Systein—retirement benefits for December 2012 and January 2013. 1,083.20 04/04/13 Checking Account #1000707 at First National Bank of Pennsylvania. 6,872.75 TOTAL PRINCIPAL RECEIPTS $203,557.94 B. Disbursements Debts of Decedent O1/10/13 The First National Bank of Mifflintown $ 122.18 - final power of attorney fee O 1/11/13 Alert Pharmacy Services, Inc. 117.06 — prescription drugs Ol/11/13 Messiah Lifeways at Messiah Village 9,597.40 - nursing home room and board Ol/24/13 Messiah Lifeways at Messiah Village 3,782.74 - nursing home room and board 02/OS/13 Public School Employees Retirement 848.69 $ 14,468.07 System—reimbursement for retirement benefits not entitled to after date of death 2 < Fees and Commissions 06/20/13 Nielsen & O'Donnell $3,500.00 - on account of attorneys fees Nielsen & O'Donnell—reserve for 3,695.00 balance of attorneys fees The First National Bank of Mifflintown 8,694.00 15,889.00 — reserve for personal representative's commission Taxes 03/OS/13 Register of Wills, Agent—payment on 7,000.00 account of inheritance tax OS/O1/13 Register of Wills, Agent—payment due on inheritance tax 468.53 7,468.53 Funeral Expenses O 1/22/13 Diana Smeltzer—reimbursement for costs 150.00 advanced for memorial service Ol/25/13 Heller-Hoenstine Funeral Homes, Inc. 194.75 344.75 - balance due for funeral expense Administration Expenses Ol/15/13 Nielsen & O'Donnell—reimbursement for 393.50 costs advanced to probate Will and have short certificates issued 02/OS/13 Nielsen & O'Donnell—reimbursement for publication of Estate Notice in The Sentinel 210.78 02/07/13 Nielsen & O'Donnell—reimbursement for 75.00 advertisement of Estate Notice in Cumberland Law Journal 3 04/11/13 Nielsen & O'Donnell—reimbursement for 5.00 short certificate 04/16/13 H & R Block—preparation of 2012 individual 139.00 income tax returns 06/20/13 Nielsen & O'Donnell—reimbursement for 18.77 photocopying and postage expenses Glenda Farner Strasbaugh, Clerk of Orphans' 315.00 Court— fee for filing Account Reserve for additional expenses of 1,000.00 2,157.05 administration TOTAL PRINCIPAL DISBURSEMENTS $40,327.40 4 II. INCOME ACCOUNT A. Receipts 01/31/13 Dividends from Harold & Ruth Smeltzer 1.06 Power of Attorney Account 02/04/13 to Dividends from Federated Government 4.93 07/02/13 Obligations Fund IS Principal 04/04/13 Interest on First National Bank of .16 Pennsylvania Checking Account #1000707 04/30/13 January dividends from Harold & Ruth .37 Smeltzer Power of Attorney Account OS/03/13 to Interest on First National Bank of 130.89 07/03/13 Mifflintown $150,000 certificate of deposit TOTAL INCOME RECEIPTS $ 137.41 B. Disbursements 03/11/13 to The First National Bank of Mifflintown - 2.38 06/10/13 Trust Department fees TOTAL INCOME DISBURSEMENTS $ 2.38 III. ASSETS ON HAND 6,619.54 units of Federated Government Obligations Fund IS Principal $ 6,619.54 at $1.00 per unit 135.03 Federated Government Obligations Fund IS Income 135.03 $170,000.00 First National Bank of Mifflintown's Certificate of Deposit at 170,000.00 June 8, 2014 5 TOTAL ASSETS ON HAND $176,754.57 Adjustment for Reserves (see pp. 3 and 4) �13,389.00) ADJUSTED ASSETS ON HAND $163,365.57 IV. INFORMATION ACCOLJNT Federated Government Obligations Fund IS Principal Units received $195,492.35 Units purchased 157,216.90 Units redeemed �345,459.71) Units held $ 6,619.54 Federated Government Obligations Fund IS Income Units purchased $ 138.91 Units redeemed 3.88) Units held $ 13 5.03 $150,000.00 First National Bank of Mifflintown Certificate of Deposit at 0.35% due 07/03/13 04/03/13 Units purchased $150,000.00 07/03/13 Redeemed �150,000.00� Held 0.00 6 $170,000.00 First National Bank of Mifflintown Certificate of Deposit at 0.25% due 06/08/14 07/08/13 Units purchased $170,000.00 : Redeemed 0.00 Held $170,000.00 Respectfully submitted, THE FIRST NATIONAL BANK OF MIFF INTOWN , By erly . enner Vice resi ent Trust Officer DATE: July�, 2013 7 . STATEMENT OF PROPOSED DISTRIBUTION The Accountant proposes to distribute the Balance for Distribution in accordance with ITEM IV of the Last Will and Testament of RUTH E. SMELTZER, a/k/a RUTH B. SMELTZER, deceased, dated June , 2008, as follows: Balance for Distribution $163,365.57 Distributive shares to Beneficiaries:l Suzanne S. Adams — 1/3ra share 54,455.19 Barbara J. Smeltzer— 1/3rd share 54,455.19 Diana R. Smeltzer— 1/3rd share 54,455.19 : TOTAL DISTRIBUTIONS $163,365.57 1 Each beneficiary will also receive the beneficiary's one-third(1/3`d)share of any unused portion of the Reserve(see page 4)and of net income earned after July 10,2013. These distributions will be made when the Accountant is satisfied that the Estate will have no further expenses or contingencies. g VERIFICATION STATE OF PENNSYLVANIA : : ss: COUNTY OF MIFFLIN : KIMBERLY A. BENNER, Vice President/Trust Officer for THE FIRST NATIONAL BANK OF MIFFLINTOWN, Executor of the Will of RUTH E. SMELTZER, a/k/a RUTH B. SMELTZER, deceased, hereby declares under oath that the Executor has fully and faithfully discharged the duties of its 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; that, to her 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 advertisement thereof have occurred more than four(4) months before the filing of the foregoing First and Final Account. This statement is made subject to penalties of 18 Pa.C.S.A. §4904 relating to unsworn falsification to authorities. BE Y A BENNER Vice res' ent/ rust Officer The First Na ' nal Bank of Mifflintown Dated: July�, 2013 9