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HomeMy WebLinkAbout09-06-13 • ' FWILES\Cients"4857 McGillvra,\14857.Lpctition.adjudication wpd I DECEDENT'S ESTATE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF FRED MCGILLVRAY,DECEASED No. 21-12-806 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.Ifspace is insufficient,riders may be attached.Attach the spouse's election, ifany;thepapers required under items 8-19 inclusive; and any instrument pertinent to the adjudication. INCL UDE ATTACHMENTS AT THE BACK OF THIS FORM. C-> t T o ca rn 70 7, r— ro r— Name of Counsel: Hubert X. Gilroy °i -*, Supreme Court I.D. No.: 29943 Name of Law Firm: MARTSON LAW OFFICES1 Address: 10 East High Street, Carlisle, PA 17013 1> CID Telephone: (717)243-3341 Fax: (717)243-1850 Form OC-01 rev./0. 13.06 Page I of 9 Estate of Fred McGillvray, Deceased 1. Name(s)and address(es)of Petitioner(s): Name. Jessica L.Nailor Address: 122 Buttermilk Road Newville, PA 17241 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 July 10,2012. ® Letters Testamentary or❑ Letters of Administration were granted to Petitioner(s)on September 20, 2012 Date of Will (if applicable): June 9,2012 Date(s)of Codicil(s) (f applicable): Non Date of probate (if different from date Letters granted): July 24, 2012 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: September 28, October 5, October 12 3. Was decedent survived by a spouse? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ Yes ®No If yes, name of the surviving spouse: N/A 4. Has the surviving spouse filed to take an elective share? . . . . . . . . . . . . . . . . . . . . . . . ❑ Yes ❑ No Form OC-01 rev./0. 13.06 Page 2 of 9 Estate of Fred McGillvray, Deceased (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 (afnone,sostate): 6. Did decedent marry after execution of Will or Codicil(s)? . . . . . . . . . . . . . . . . . . . . . ❑ Yes ® No Were any children born to decedent after execution of Will or Codicil(s)? . . . . . . . . ❑Yes ® No If yes, give names and dates of birth: Name, Dale of Birth: 7. If required by the Medical Assistance Estate, Recovery Act, 62 P. S. § 1412, was a request for a statement of claim sent to the Department of Public Welfare? . . . . . . . . . . . . . . . . . . ❑Yes ❑ No 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. IfNotice 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. Form OC-01 rev./0. 13.06 Page 3 of 9 Estate of Fred McGillvray, Deceased 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 Para in Interest Relationship and Comments, ifanv Interest Ms. Jessica L.Nailor Friend Specific Bequests per 122 Buttermilk Road terms of Will Newville, PA 17241 Mrs. Barbara McGillvray Mother Mother of Decedent 120 Buttermilk Road Newville, PA 17241 Ms. Christine McGillvray Ex-Spouse Ex-spouse of Decedent c/o Marylou Matas,Esquire 26 West High Street Carlisle,PA 17013 Ms. Melany An Daughter Daughter of Decedent 2665 Prosperity Avenue,Apt. 302 Fairfax,VA 22031 Mr. Kevin McGillvray Son Son of Decedent 4991 East Prospect Road York,PA 17406 Mr. Eric McGillvray Son Son of Decedent 60 Michelle Way Hanover, PA 17331 Glenn R. Davis, Esquire None Attorney for children of Latsha Davis &McKenna, P.C. Decedent 1700 Bent Creek Blvd. Suite 140 Mechanicsburg, PA 17050-1870 Paul G. Lutz,Esquire None Attorney for children of Griffith Strickler Lerman Solymos & Decedent Calkins 110 S.Northern Way York, PA 17402 Foml OC-01 rev./0. 13.06 Page 4 of 10 Estate of Fred McGillvray, 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. C. State why a Petition for Guardian/Trustee Act Litem has or has not been filed for this Audit (see Pa. 0.C. Rule 12.4). D. If distribution is to be made to the personal representative of a deceased party,state date of death, date and place of grant of Letters and type of Letters granted. 10. Other than the claim for the family exemption,list the names of all known claimants and the amount of their claims and state whether each claim is admitted. Name and Address of Each Claimant Amount of Claim Claim Admitted? Will Claim Be Paid in Full? Abom & Kutulakis $5,146.89 ® Yes ® Yes 2 West High Street Carlisle,PA 17013 Ag Choice Farm Credit 398,167.10 ® Yes ® Yes 109 Farm Credit Drive Chambersburg, PA 17202 Ag Choice Farm Credit 42,286.45 ® Yes ® Yes 109 Farm Credit Drive Chambersburg,PA 17202 Agricultural Commodities, Inc. 3,865,09 ® Yes ® Yes c/o Stonesifer and Kelley Scott L. Kelly,Esquire 209 Broadway Hanover, PA 17331 Mr. Harlan L. Fricke 9,087.74 ® Yes ® Yes Ag Financial Services 730 Poplar Road New Oxford, PA 17350 Form OC-01 rev./0. 13.06 Page 5 of 9 Estate of Fred McGillvray, Deceased DMC Services for 2,546.33 ® Yes ® Yes Chase Bank USA N.A. 7601 Penn Avenue South, Suite A600 Minneapolis, MN 55423-5004 Ed's Custom Milling 10,911.77 ® Yes ® Yes c/o Joseph A.Macaluso,Esquire P.O. Box 83 Orrstown, PA 17244 F. M. Brown's Sons, Inc. 10,473.02 ® Yes ® Yes c/o Thad M. Gelsinger, Esquire 2755 Century Boulevard Wyomissing, PA 19610 Franklin Feed& Supply 6,621.80 ® Yes ® Yes 1977 Philadelphia Avenue Chambersburg,PA 17201 John Deere Financial, f.s.b. 17,098.85 ® Yes ® Yes Attn: Amy Keeling P.O. Box 6600 NW 86" Street Johnston, IA 50131 Martin's Ag 4,026.20 ® Yes ® Yes 1588 Pinola Road Shippensburg,PA 17257 Triple M. Farms 21,900.72 ® Yes ® Yes c/o Thomas N. Cooper, Esq. Steiner, Sandoe& Cooper 36 West Main Avenue Myerstown,PA 17067 PA Department of Revenue 13,773.66(estimated) ® Yes ® Yes Bureau of Individual Taxes Inheritance Tax Division P.O. Box 28061 Harrisburg,PA 17128-0601 If the estate is insolvent,attach a schedule setting forth the order of preference under 20 Pa.C.S. § 3392 and the proposed payments.. Form OC-01 rev./0. 13.06 Page 6 of 10 Estate of Fred McGillvray, Deceased 11. Was family exemption claimed?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ Yes ®No Was family exemption allowed?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . o Yes o No Family exemption claimant's name and relationship: Name: Relationship: 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 Payment Pending 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: 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. 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. Form OC-01 rev./0. 13.06 Page 7 of 9 Estate of Fred McGillvray, Deceased 17. A. List or attach a separate list of additional receipts and disbursements since the closing date of the Account. 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. Martson Law Offices: Filing fees and miscellaneous costs 3,247.93 Balance of Attorneys' fees 25,933.50 Pennsylvania Department of Revenue Inheritance Tax due(estimated) 13,773.66 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 sNo 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ Yes ®No Wherefore, your Petitioner(s)ask(s)that distribution be awarded to the party entitled as follows: Jessica L. Nailor was specifically devised the real estate and specifically bequeathed the assets used or useful in the operation of the farm. The value of these items exceeds the value of the debts owing, taxes, and administrative costs of the Estate. Ms. Nailor has elected to pay those obligations with her personal funds and retained the real estate and other farm assets/equipment/cattle. This Proposed Schedule of Distribution contemplates approval and Ms. Nailor proceeding with additional financing to generate more monies to pay the various debts and obligations of the Estate. In the event there are any Objections filed and conclusion of Estate Administration is delayed or in any way modified by Order of Court or otherwise, Ms. Nailor reserves the right to determine that the assets of the Estate relating to the real estate, farm equipment/cattle would be sold and she would retain the right to make a claim to monies left over after sale of said Estate assets and payment of Estate debts. The only distribution remaining is the conveyance of the real estate at 122 Buttermilk Road to Jessica L. Nailer pursuant to the Specific Devise. Form OC-01 rev./0. 13.06 Page 8 of 10 . V Estate of Fred McGillvray, Deceased Submitted By: (All petitioners must sign. Add additional lines if necessary): 1 41, �sica L.Nailor' Executrix Estate of Fred McGillvray Verification of Petitioner (Verification must be by at: least one petitioner.) The undersigned hereby verifies she is the Executrix the above-named Estate 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 unsw�,�ornn falsification to authorities). <a_ e &J ' Jes9ca L.Nailor, Executix Estate of Fred McGillvray 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 beyon he sponses herein. Signature of Co sel for Petitioner Form OC-01 rev./0. 13.06 Page 9 of 9 4 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 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: September 28, October 5, and October 12, 2012 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. l � c (,is /Marie oyne, Edit SWORN TO AND SUBSCRIBED before me this 12 day of October, 2012 I' l McGUIlway,Fred,dec'd. v Late of Upper Franldord. I Notary Executrix: Jessica L. Nailor c/o Martson Law Offices, 10 East High i Street, Carlisle,PA 17013. ' Attorneys: Hubert X. Gilroy, Es- f quire,Martson Law Offices. J NOTARIAL SEAL DEBORAH A COLLINS Notary Public CARLISLE BOROUGH,CUMBERLAND COUNTY My Commission Expires Apr 28,2014 PROOF OF PUBLICATION State of Pennsylvania, County of Cumberland Jackie Cox,Sales Director, of The Sentinel, of the County and State aforesaid,being duly sworn, deposes and says that THE SENTINEL, a newspaper of general circulation in the Borough of Carlisle, County and State aforesaid, was established December 13th, 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): September 28, October 5 & 12, 2012 COPY OF NOTICE OF PUBLICATION ESTATE NOTICE Letters Testamentary on the Estate of FRED McOILLVRAY,late of Upper Franktord Township,Cumberland County.Pennsylvania,deceased,have Affiant further deposes that he/she is not been granted to the undersigned. l All persons knowing themselves to be Indebted to said Estate will make interested in the subject matter of the payment immediately,and those having claims will present them for aforesaid notice or advertisement, and that settlement to: I Jessica L.Nallor,Executrix all allegations in the foregoing statement as C/O MARTSON LAW OFFICES to time, lace and character of publication 10 East High Street place fl Hubert Hub Carlisle,PA 17013 are e O r \/ MA art X. Ue. Gilroy,Esquire LAW OFFICES ' Adomeys , Sworn to and subscribed before me this Notary Public My commission expires: E NDOR=HECKENDORN L N c BERLAND CNTY Jan 27.2014 IN RE: IN THE COURT OF COMMON PLEAS OF ESTATE OF FRED MCGILLVRAY, DECEASED CUMBERLAND COUNTY, PENNSYLVANIA LATE OF UPPER FRANKFORD TOWNSHIP, CUMBERLAND COUNTY, ORPHANS' COURT DIVISION PENNSYLVANIA NO. 21-12-806 NOTICE OF FILING FIRST AND FINAL ACCOUNT AND PETITION FOR ADJUDICATION/SCHEDULE OF PROPOSED DISTRIBUTION AND CALL FOR AUDIT OR CONFIRMATION NOTICE IS HEREBY GIVEN that Jessica L.Nailor, Executrix of the Estate of Fred McGillvray, deceased,has this date filed the First and Final Account and Petition for Adjudication/Schedule of Proposed Distribution in the above-captioned Estate in the Office of the Clerk of the Orphans' Court in and for Cumberland County,Pennsylvania,where the same is filed as public record and may be inspected. Copies of the Account and Petition are enclosed for your information. YOU ARE FURTHER NOTIFIED that any exceptions or objections to said Account or Petition must be filed in writing at the office of the Clerk ofthe Orphans'Court,Cumberland County Courthouse,Carlisle, PA 17013, aforesaid prior to the confirmation of said Account and Schedule of Proposed Distribution scheduled as set forth below. UNLESS written exceptions or objections are filed prior thereto,said Account will be presented by the Clerk of the Orphans' Court to the above-captioned Court in Court Room No. 1 of the Cumberland County Courthouse, Carlisle, Pennsylvania, at 9:30 a.m. prevailing time, on Tuesday, October 8, 2013, at which time said Account will be confirmed and distribution ordered in accordance with the Petition for Adjudication/Schedule of Proposed Distribution. MARTS LA IC By: Hubert k Gilroy, Esquire 10 East High Street Carlisle, PA 17013 (717) 243-3341 Attorney for Estate of Fred McGillvray Date of Notice: September 5, 2013 NOTICES TO: Ms. Jessica L.Nailor Ms. Barbara McGillvray Ms. Christine McGillvray 122 Buttermilk Road 120 Buttermilk Road c/o MaryLou Matas, Esquire Newville, PA 17241 Newville,PA 17241 25 West High Street Carlisle, PA 17013 Ms. Melany An Mr.Kevin McGillvray Mr. Eric McGillvray 2665 Prosperity Ave., Apt. 302 4991 East Prospect Road 60 Michele Way Fairfax,VA 22031 York,PA 17406 Hanover,PA 17331 Glenn R. Davis,Esquire Paul G. Lutz,Esquire Abom & Kutulakis Latsha Davis& McKenna, P.C. Griffith Strickler Lerman 2 West High Street 1700 Bent Creek Blvd. Solymos & Calkins Carlisle, PA 17013 Suite 140 110 S.Northern Way Mechanicsburg, PA 17050 York, PA 17401 Ag Choice Farm Credit Martin's Ag Mr. Harlan L. Fricke 109 Farm Credit Drive 1588 Pinola Road Ag Financial Services Chambersburg, PA 17202 Shippensburg, PA 17257 730 Poplar Road New Oxford, PA 17350 DMC Services for Ed's Custom Milling F.M. Brown's Sons Inc. Chase National Bank USA N.A. c/o Joseph A. Macaluso,Esq. c/o Thad M. Gelsinger,Esquire 7601 Penn Ave South P.O. Box 83 2755 Century Boulevard Suite A600 Orrstown, PA 17244 Wyomissing,PA 19610 Minneapolis, MN 55423 Franklin Feed& Supply John Deere Financial, f.s.b. Agricultural Commodities, Inc. 1977 Philadelphia Avenue Attn: Amy Keeling c/o Stonesifer and Kelly Chambersburg, PA 17201 P.O. Box 6600 NW 86'" St. Scott L. Kelly,Esquire Johnston, IA 50131 209 Broadway Hanover, PA 17331 Triple M. Farms PA Department of Revenue c/o Thomas N. Cooper,Esquire Bureau of Individual Taxes Steiner, Sandoe&Cooper Inheritance Tax Division 26 West Main Avenue P.O. Box 28601 Myerstown, PA 17067 Harrisburg, PA 17128-0601 • F TE E5\Clint.\14851 McGilivray\14857 1 ncountform5l my 94.13.wpd IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA ORPHANS' COURT DIVISION FILE NO. 21-12-806 FIRST AND FINAL ACCOUNT OF JESSICA L. NAILOR. EXECUTRIX OF THE ESTATE OF FRED MCGIf " CPT LATE OF UPPER FRANKFORD TOWNSH 2J 22-1 CUMBERLAND COUNTY,PENNSYLVANI Z� Social Security Number: 168-48-3225 Tax ID Number: 46-6241158 Date of Death: July 10, 2012 Date of Incapacity, if any None Date of Executor's Appointment: September 10, 2012 Letters Advertised: Sentinel- September 28, October 5, October 12 Cumberland Law Journal- September 28, October 5, October 12 Accounting for the period: July 10, 2012 to August 31, 2013 Purpose of the Account:Jessica L.Nailor,Executrix,offers this account to acquaint interested parties with the transactions that have occurred during the administration. It is important that the Account be carefully examined. Requests for additional information or questions or objections can be discussed with: Hubert X. Gilroy, Esquire MARTSON LAW OFFICES 10 East High Street Carlisle, PA 17013 C� (717) 243-3341 Supreme Court No. 29943 m s �� rn U r r' o"i a 1_. D O Cf) GD SUMMARY OF ACCOUNT Page Fiduciary No. Acquisition Value PRINCIPAL RECEIPTS Assets 3 1,283,227.99 Net Gains (Losses on Disposition) 0.00 Total Assets 3 1,283,227.99 Debts of Decedent as of date of death 4 557,802.09 Total Net Principal Receipts 4 725,425.90 Total Principal Additions 4 32,893.83 Total Principal Disbursements 4 32,893.83 Total Reserved and Unpaid Expenses of Administration 5 31,054.06 Total Reserved, Pennsylvania Department of Revenue, Inheritance Tax due 5 13,773.66 Increase in Liability 5 216.74 Principal Distribution to Beneficiaries 5 283.200.00 Composition of Net Combined Principal Balance on Hand for Distribution 5&6 397,181.44 NET COMBINED PRINCIPAL BALANCE ON HAND 6 397,181.44 2 PRINCIPAL RECEIPTS ASSETS Real Estate 122 Buttermilk Road,Newville, PA 17241, appraised value 1,000,000.00 Other Assets 1990 Dodge Ram truck, farm use 7,300.00 Dairy cattle, appraised value 86,500.00 Farm equipment, appraised value 183,400.00 1990 Dodge Truck w/ agricultural sprayer, farm use only 6,000.00 M&T Bank checking 27.99 Total Assets 1,283,227.99 DEBTS OF DECEDENT Ag Choice Farm Credit, mortgage outstanding balance on 409,057.53 date of death Ag Choice, line of credit, outstanding balance on date of 48,860.23 death Abom & Kutulakis, account payable 5,146.80 Agricultural Commodities, Inc., account payable 3,856.09 Ag Financial Services, account payable 8,871.00 Chase Bank, USA, credit card 45550 2,456.33 Ed's Custom Milling, account payable 10,911.77 Franklin Feed & Supply, account payable 6,621.80 F.M. Brown's & Sons, Inc., account payable 10,473.02 John Deere Financial, account payable 17,098.85 M&T Bank, balance due on installment loan 4,169.11 Martin's Ag, account payable 4,026.20 Triple M. Farms, account payable 21,900.72 Barbara McGillvray, balance due on loan to Decedent 4,352.64 3 Total debts of Decedent as of date of death 557,802.09 NET PRINCIPAL RECEIPTS 725,425.90 Principal Additions Advances by Jessica L. Nailor - Administration Expenses 6,907.87 Advances by Jessica L. Nailor- Debt Reduction 25.985.96 Total Principal Additions 32,893.83 Principal Disbursements - Estate Administration Funeral Expense, Egger Funeral Home 2,607.57 Martson Law Offices, administrative expenses 497.30 Martson Law Offices, partial attorneys' fees 3.803.00 Total Principal Disbursements - Administration Expenses 6,907.87 Principal Disbursements - Debt Reduction Payments to Ag Choice Farm Credit Mortgage 10,890.43 Payments to Ag Choice Farm Credit Line 6,573.78 Payments to Barbara McGillvray 4,352.64 M&T Bank, installment loan payoff 4,169.11 Total Principal Disbursements - Debt Reduction 25,985.96 Total Principal Disbursements 32,893.83 Reserved and unpaid Expenses of Administration UPS mailing 12.80 Legal Advertising - Evening Sentinel 200.16 Legal Advertising - Cumberland Law Journal 75.00 R&W Equipment, appraisal fee 187.50 Landex Title Search 6.17 Copies for Title Search 19.00 Tax mapping copies 1.00 S.W. Barrett Real Estate & Appraisal Services, appraisal fee 1,000.00 Deed recording fees 134.00 4 Inheritance Tax Return, filing fee 15.00 Additional Probate fee 100.00 Filing Fee, Supplemental Inheritance Tax Return 15.00 Deed Recording fee 75.00 Recording Fee, Clean& Green 32.00 Total Administrative Fees through 8/31/13 (all reserved) 2,247.93 Attorneys' Fees - Martson Law Offices 25,933.50 Reserve for additional filing fees and miscellaneous costs 1,000.00 Total reserved and Unpaid Expenses of Administration 31,054.06 Reserved and Unpaid Pennsylvania Inheritance Tax Pennsylvania Department of Revenue, Inheritance Tax due+ interest through 6/4/13 13,908.24 Pennsylvania Department of Revenue, Inheritance Tax interest due from 6/5/13 to 9.30/13 (estimated) 134.58 Total Reserved Pennsylvania Department of Revenue, 13,733.66 Inheritance Tax Increase in Liability -Debt Due to Ag Financial Services 216.74 PRINCIPAL DISTRIBUTIONS TO BENEFICIARIES Specific Bequest: TO: Jessica L. Nailor,per Will In Kind: Cattle and Farm Equipment 283,200.00 Net Combined Principal Balance on Hand for 397,181.44 Distribution Composed of: 122 Buttermilk Road, Newville, PA 17241 1,000,000.00 M&T checking 27_99 Total Assets 1,000,027.99 Less Debt Reduction Advancements M&t Bank, Line of Credit payoff 4,169.11 5 Payment to Ag Choice Farm Credit Mortgage 10,890.43 Payments to Ag Choice Farm Credit Line of Credit 6,573.78 Payments to Barbara McGillvray 4.352.64 Total Debt Reduction Advancements 25,985.96 Less Assumed Obligations: Reserved and Unpaid Expenses of Administration 31,054.06 Reserved and Unpaid Pennsylvania Inheritance Tax 13,773.66 Ag Choice Farm Credit, Mortgage - balance due as of 7/12/13 398,167.10 Ag Choice Farm Credit, Line of Credit- balance due as of 7/12/13 42,286.45 Ag Financial Services - balance due as of 10/15/13 (estimated) 9,087.74 Abom & Kutulakis 5,146.80 Agricultural Commodities, Inc. 3,856.09 Chase Bank USA N.A. 2,546.33 Ed's Custom Milling 10,911.77 Franklin Feed & Supply 6,621.80 F.M. Brown's Sons, Inc. 10,473.02 John Deere Financial, f.s.b. 17,098.85 Martin's Ag 4,026.20 Triple M. Farms 21,900.72 Total Assumed Obligations 576,860.59 Net Combined Principal Balance on Hand for Distribution 397,181.44 J'@ssica L. Nailor, Executrix of the Will of Fred McGillvray, Deceased 6 1 VERIFICATION Jessica L.Nailor,Executrix of the Will of Fred McGillvray,deceased,hereby declare under oath that she has fully and faithfully discharged the duties of her 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 will be paid in full; that all taxes presently due from the Estate will be paid in full; 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. b._I zjd ssica L.Nailor Dated: 7 I I IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA ORPHANS' COURT DIVISION FILE NO. 21-12-806 FIRST AND FINAL ACCOUNT OF JESSICA L.NAILOR, EXECUTRIX OF THE ESTATE OF FRED MCGILLVRAY, LATE OF UPPER FRANKFORD TOWNSHIP CUMBERLAND COUNTY, PENNSYLVANIA SCHEDULE OF PROPOSED DISTRIBUTION Jessica L.Nailer, Executrix of the Last Will and Testament of Fred McGillvray,deceased, states that all Debts of the Decedent, Administrative Expenses, Federal, State and Local Taxes including Pennsylvania Inheritance Tax (with interest) and Attorneys' fees will be paid from Non- Probate assets and mortgage proceeds to be obtained from Susquehanna Bank. Jessica L.Nailor was specifically devised the real estate and specifically bequeathed the assets used or useful in the operation of the farm. The value of these items exceeds the value of the debts owing, taxes,and administrative costs of the Estate. Ms.Nailor has elected to pay those obligations with her personal funds and retained the real estate and other farm assets/equipment/cattle. This Proposed Schedule of Distribution contemplates approval and Ms.Nailor proceeding with additional financing to generate more monies to pay the various debts and obligations of the Estate. In the event there are any Objections filed and conclusion of Estate Administration is delayed or in any way modified by Order of Court or otherwise, Ms. Nailor reserves the right to determine that the assets of the Estate relating to the real estate,farm equipment/cattle would be sold and she would retain the right to make a claim to monies left over after sale of said Estate assets and payment of Estate debts. The mnly distribution remaining is the conveyance of the real estate at 122 Buttermilk Road, Nevville, Pennsylvania to Jessica L, STATEMpursuant HE REASONS HE PROPOSED DISTRIBUTION The above distribution is proposed to satisfy all debts of the Decedent. .16ssica L.Nailor,Executrix Sworn and subscribed to before me this day of 1 / �p13 tc mss"-� Notary Public COMMON W F-ALTH 6F PENl35YLYA*]TA NOTAR.lAL SEAL Victoria L Crto,Notary Public Cartisle Boro,Cumberland County M eammissionex iresDaembar24,2414 8 F.'FILMCh=w14957 McGWvvyV4857A caun.cedm IN RE: ESTATE OF IN THE COURT OF COMMON PLEAS OF FRED MCGILLVRAY, Deceased CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-12- 0806 ORPHANS' COURT ---- -- --ORDER_ ----- — ----------- AND NOW,this 6"day of September,2012,the above Estate having come before the Court pursuant to a July 30,2012,Certification of Record to Court by the Clerk of the Orphans'Court,and a Certificate of Service having been filed indicating that Notice of the Hearing in this matter held this date was provided to all heirs and interested parties,and after hearing and taking testimony and admitting certain exhibits to the record, it is ordered and directed as follows: 1. The document filed with the Clerk of the Orphans'Court as the proposed Will of Fred McGillvray dated June 19, 2012, shall be accepted as filed. 2. The Clerk of the Orphans'Court is directed to issue Letters Testamentary in the above Estate appointing Jessica A. Nailor as Executrix. 3. This Order shall not prejudice any party in interest who is aggrieved from the appointment of Jessica A. Nailor as the Executrix and from the acceptance of the June 19, 2012, document for filing by the Register from initiating any appropriate appeals or objections pursuant to 20 Pa. C.S.A. § 908 or any other available appeal or objection. BY THE COURT, V ,C . The HonorabTe Christylee L. Peck Hubert X. Gilroy, Esquire 10 East High Street Carlisle, PA 17013 Attorney for Petitioner Mr. Eric McGillvray 60 Michelle Way Hanover, PA 17331 n ,� A TRUE COPY FROM RECORD In Testimony wherof, I hereunto T , Mr. Kevin McGillvray set my fwd and the seat 4991 East Prospect Road of wddCourtat 4dele,PA o, York, PA 17406 l Z CJc_.: = %i GIwk of M Court $ County cc ��n Ms. Melany An 2665 Prosperity Avenue, Apt. 302 Fairfax, VA 22031 Ms. Barbara McGillvray - 120 Buttermilk Road Newville, PA 17241 Ms. Christine McGillvray C/o Marylou Matas, Esquire 26 West High Street Carlisle, PA 17013 C I r _ �1 O)