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HomeMy WebLinkAbout10-17-13 � �, 0�-0� 9�(� � 8� � - � � �.,� �� �, �. C7 ; 3 � l J " , . � C� � _. _ , _, ' "Y ". 1 .. ' � �. . l.".F DECEDENT'S ESTATE ' � � ; ` �r _� , , . , COURT OF COMMON PLEAS OF , CUMBERLAND COUNTY, PENNSYLVANIA ` � =.s ORPHANS' COURT DIVISION ESTATE OF ELIZABETH B. KLINGER , DECEASED No. 21-12-0991 PETITION FOR ADJUDICATION/ STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. Rule 6.9 This form may be used in all cases involving the Audit of the Account of a Decedent's Estate. If space is insufficient, riders may be attached. Attach the spouse's election, if any; the papers required under items 8-19 inclusive; and any instrument pertinent to the adjudication. INCL UDE ATTACHMENTS AT THE BACK OF THIS FORM. Name of Counsel: James D. Bogar, Esquire Supreme Court I.D.No.: 19475 Name of Law Firm: James D. Bogar Law Office Address: One West Main Street, Shiremanstown, PA 17011 Telephone: (�17) 737-8761 Fax:�717) 737-2086 Form OC-0/ rev. 10.13.06 Page 1 of 10 Estate of ELIZABETH B. KLINGER , Deceased 1. Name(s) and address(es) of Petitioner(s): Name: James D.Bogar Address: One West Main Street Shiremanstown,PA 17011 Identify any executors or administrators who have not joined in the Petition for Adjudication and Statement of Proposed Distribution and state reason: NONE Is this the first accounting by this fiduciary? . . . . . . . . . . . . . . . . . . . . . �Yes � No If not, identify prior accountings, the accounting periods covered, and the date of adjudication of the prior accounting. 2. Decedent died on September 1, 2012 � Letters Testamentary or �Letters of Administration were granted to Petitioner(s) on Date of Will (fapplicable): May 10, 2007 Date(s) of Codicil(s) (if applicable): None Date of probate (f different from date Letters granted): September 13, 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: Cumberland Law Journal 10/5/12; 10/12/12, 10/19/12; Central Penn Business Journal 9/28/12, 10/5/12, 10/12/12 Fo�oc-ol rev. io.�3.06 Page 2 of 10 Estate of ELIZABETH B. KLINGER , Deceased 3. Was decedent survived by a spouse? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �Yes �No If yes, name of the surviving spouse: 4. Has the surviving spouse filed to take an elective share? . . . . . . . . . . . . . �Yes �No (See Section 2201 et s�. 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 ("f none, so state): 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: Date 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 Form OC-01 rev. 10.13.06 Page 3 of 10 Estate of ELIZABETH B. KLINGER , Deceased 8. Written notice of the Audit as required by Pa. O.C. Rules 6.3, 6.7 and 6.8 has been or will be given to all parties in interest listed in item 9 below, all unpaid creditors and all claimants listed in item 10 below. In addition, notice of any questions requiring Adjudication as discussed in item 14 below has been or will be given to all persons affected thereby. A. If Notice has been given, attach a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice. B. If Notice is yet to be given, a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice shall be submitted at the Audit together with a statement executed by a Petitioner or counsel certifying that such notice has been given. C. If any person entitled to Notice is not sui juris (e.g., minors or incapacitated persons),Notice of the Audit has been or will be given to the appropriate representative on such party's behalf as required by Pa. O.C. Rule 5.2. D. If any charitable interest is involved,Notice of the Audit has been or will also be given to the Attorney General as required under Pa. O.C. Rule 5.5. In addition, the Attorney General's clearance certificate (or proof of service of Notice and a copy of such Notice) must be submitted herewith or at the Audit. 9. List all parties (charitable and non-charitable) of whom Petitioner(s) has/have notice or knowledge, having or claiming any interest in the estate as beneficiaries under the Will or Codicil(s) or as intestate heirs if there is a complete or partial intestacy: A. State each party's relationship to the decedent and the nature of each party's interest(s): Name and Address o/'Each Party in Interest I Relationship and Comments,if any I Interest Bruce E. and Naomi Speirs Nephew& wife 100% Box 5280 Houck, AZ 86506 Form OC-01 rev. 10.13.06 Page 4 of 10 Estate of ELIZABETH B. KLINGER , Deceased Name and Address of Each Parry in Interest I Relationship and Comments,if any I lnterest B. Identify each party who is not sui juris (e.g., minors or incapacitated persons). For each such party, give date of birth, the name of each Guardian and how each Guardian was appointed. If no Guardian has been appointed, identify the next of kin of such party, giving the name, address and relationship of each. N/A C. State why a Petition for Guardian/Trustee Ad Litem has or has not been filed for this Audit (see Pa. O.C. Rule 12.4). N/A D. If distribution is to be made to the personal representative of a deceased party, state date of death, date and place of grant of Letters and type of Letters granted. N/A Form OC-01 rev. 10.13.06 Page 5 of 10 Estate of ELIZABETH B. KLINGER , 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 andAddress ofEach Claimant Amount ofClaim Claim Will Claim Admitted? Be Paid In Full? None �Yes �Yes �No ❑No �Yes �Yes �No �No �Yes �Yes �No �No �Yes �Yes ❑No �No If the estate is insolvent, attach a schedule setting forth the order of preference under 20 Pa.C.S. § 3392 and the proposed payments. 1 l. Was family exemption claimed? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �Yes �No Was family exemption allowed? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �Yes �No Family exemption claimant's name and relationship: Name: Relationship: Form OC-01 rev. 10.13.06 Page 6 Of 1� Estate of ELIZABETH B. KLINGER , 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 /nteresi 11/30/2012 261,099.96 None 4/18/2013 3,750.00 None 8/15/2013 5,515.79 None 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: 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, disclaimed or attached, provide a copy of the assignment, renunciation, disclaimer or attachment, together with any relevant supporting documentation. Form OC-O] rev. ]0.13.06 Page 7 of 10 Estate of ELIZABETH B. KLINGER , Deceased 16. Had the decedent been adjudicated an incapacitated person? . . . . . . . . . . � Yes � No If yes, attach a copy of the Order if available; otherwise state the Court, term, number, date, and name of Hearing Judge. 17. A. List or attach a separate list of additional receipts and disbursements since the closing date of the Account. N/A 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. Amounr: 5,000.00 Purp°Se: Costs to conclude administration of Estate, including preparation and filing of Petition for Adjudication and Court Accounting, and preparation and filing of Fiduciary Income Tax Returns 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 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 Form OC-01 rev.10.73.06 P1g0 g Of 1� Estate of ELIZABETH B. KLINGER , Deceased Wherefore, your Petitioner(s) ask(s) that distribution be awarded to the parties entitled and suggest(s)that the distributive shares of income and principal (residuary shares being stated in proportions, not amounts) are as follows: A. Income: Proposed Distributee(sJ AmoundProportion Bruce E. Speirs and Naomi Speirs Included in amount below. B. Principal: Proposed Distributee(s) AmoundProportion Bruce E. Speirs and Naomi Speirs $881,385.30 Submitted By: (flll petitioners must sign. Add additional lines if necessary): Na e of Petitio er James D. Bogar Name of Petitioner: Form OC-01 rev. l0.13.06 Page 9 of 10 Estate of ELIZABETH B. KLINGER , Deceased Verification of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies * [that�,eistie is n�re of the above-named name of corporation and] that the facts set forth in the foregoing Petition for Adjudication/ Statement of Proposed Distribution which are within the personal knowledge of the Petitioner are true, and as to facts based on the information of others,the Petitioner, after diligent inquiry, believes them to be true; and that any false statements herein are made subject to the penalties of 18 Pa. C.S. § 4904 (relating to unsworn falsification to authorities). ig ature of P tit ner *Corporate petitioners must complete bracketed information. Certification of Counsel The undersigned counsel hereby certifies that the foregoing Petition for Adjudication/ Statement of Proposed Distribution is a true and accurate reproduction of the form Petition authorized by the Supreme Court, and that no changes to the form have been made beyond the responses herein. Si ature of C n el for Petitioner Form OC-01 rev. 10.13.06 Page 10 of 10 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: October 5 October 12, and October 19, 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. ------�. is arie Coyne, Edit SWORN TO AND SUBSCRIBED before me this 19 dav of October, 2012 � / Klinger,Elizabeth B.,dec'a. Notary Late of Lower Allen Township. Executor: James D. Bogar, One West Main Street, Shiremans- town,PA 17011. Attorney: James D. Bogar, Es- quire, One West Main Street, Shiremanstown,PA 17011. � NUTARIAL SEAL DEBORAH A COLLINS Notary Public CARLISLE B�ROUGH,CUMBERLAND COUNTY My Commission Expires Apr 28,2014 THE CENTRAL PENN BUSINESS JOURNAL Proof of Publication Under the Pennsylvania Newspaper Advertising Act 45 Pa.C.S. §101, etseq. Commonwealth of Pennsylvania} ss} County of Dauphin } Jerome Zary,being duly sworn according to law,deposes and says: That he is the Accountant of and duly authorized agent for JOURNAL MULTIMEDIA CORPORATION,a corporation organized and existing under the laws of the Commonwea(th of Pennsylvania,with its principal office and place of business at 1500 Paxton Street, in the city of Harrisburg,County of Dauphin, State of Pennsylvania;that the THE CENTRAL PENN BUSINESS JOURNAL,a newspaper of general circulation distributed and circulated in Dauphin,Cumberland, Lancaster, Lebanon and York counties, is published by the said JOURNAL MULTIMEDIA CORPORATION at 1500 Paxton Street, in the City,County and State aforesaid;and that THE CENTRAL PENN BUSINESS JOURNAL was established September 9th, 1984 and has been continually published ever since; That the printed notice or publication which is securely attached hereto is exactly as printed and published in the weekly editions/issues of the CENTRAL PENN BUSINESS JOURNAL which appeared on the 28`h day(s)of September and the 5`h and 12`n day(s)of October 2012. That neither he nor said Corporation is interested in the subject matter of said printed notice or advertising, and that all of the allegations of this statement as to the time,place and character of publication are true;and This is a statement published by JOURNAL MULTIMEDIA CORPORATION: PUBLICATION COPY Jerome EXECUTOR'S NOTICE i Estate of Elizabeth B.Klinaer Swom to and subscribed before me this��day of `-" . 2012 A.D. Letters Testamentary on the Estate of Elizabeth B. Klinger, late of Lower AI- len Township, Cumberland County, Pennsylvania,have been granted to the 1�IOTARY PU�LIC undersigned.All persons knowing them- , selves to be indebted to said Estate are requested to make immediate payment, COMMCi�'J'J�ALTH 0�PENNSYWANIA and those having claims will present NOTARIAL SEAL them,without tlelay,for settlement to: �ONNA SCHANKWEILER,Notary Public City of Harrisburg,Dauphfn County James D.Bogar,Executor My Commission Expires October 03,2016 One West Main Street �-°� Shiremanstown,PA 17011 Publisher's Receipt for Advertising Cost JOURNAL MULTIMEDIA CORPORATION,publisher of the CENTRAL PENN BUSINESS JOURNAL,newspaper of general circulation, distributed and circulated in Dauphin,Cumberland,Lancaster,Lebanon and York counties,hereby acknowledges receipt of the aforesaid notice and publication costs and certifies that the same have been duly paid. THE CENTRAL PENN BUSINESS JOURNAL Re:Estate of Elizabeth B.Klinger By............... ..... .... . . ..... ...... . .................. Law Offices of James D.Bogar One West Main Street Shiremanstown,PA 17011 Attention:James D.Bogar,Esquire ��, U�O� 9D�o . � In the Court of Common Pleas of Cumberland County, Pennsylvania Orphans' Court Division File No. 21-12-0991 Estate of Elizabeth B. Klinger, Deceased Late of Lower Allen Township FIRST AND FINAL ACCOUNT AND STATEMENT OF PROPOSED DISTRIBUTION James D. Bogar, Executor Date of Death: 09/01/2012 Date of Executor's Appointment: 09/13/2012 Cumberland Law Journal 10/5/12, 10/12/12& 10/19/12 Date of First Complete Advertisement: Central Penn Business Journal 9/28/12, 10/5/12& 10(12/12 Accounting forthe period: 09/01/2012 to 10/17/2013 Purpose of Account: James D. Bogar, Executor, 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: James D. Bogar Bogar� Hipp Law Offices One West Main Street Shiremanstown, PA 17011 (717) 737-8761 �� -�- ``^' c ,; Supreme Court I.D. No. 19475 c ��' ` �� , . ,, __.. r� . ' F � . , u ; ', F. � � ..,. �. ... . _.. ,�� . -., � ..,. . ... ., ...,.� .. _._.: •� .. ....._ ,..,, . � . ,..� , ....�. �"7,.i '.�o�b — -. :�' ..,, �.....d �`�.. —:�'� . ,v SUMMARY OF ACCOUNT Estate of Elizabeth B. Klinger, Deceased For h period of Se mb r'�, 2012 thro��h Octob�r 17, 2013 Fiduciary Current Acquisition PAGES Value Value Proposed Distributions to Beneficiaries 16 881,385.30 PRINCIPAL Receipts: This Account 1-5 2,020,913.04 Net Gain (or Loss) on Sales or Other Dispositions 6 -7.04 2,020,906.00 Less Disbursements: Debts of Decedent 0.00 Funeral Expenses 7 7,701.22 Administration Expenses 7-9 23,673.57 Federal, State 8� Local Taxes 9 270,366.45 Commissions 0.00 Fees 9 97,500.00 Family Exemption 0.00 399,241.24 Balance Before Distributions 1,621,664.76 Transfer to(from) Principal 0.00 Distributions to Beneficiaries 10 750,145.00 Principal Balance on Hand 871,519.76 For Information: Investments Made Changes in Holdings INCOME Receipts This Account 11-16 9,865.54 Net Gain (or Loss) on Sales 0.00 or Other Dispositions 9,865.54 Less Disbursements 0.00 Balance Before Distributions 9,865.54 Transfer to (from) Income 0.00 Distributions to Beneficiaries 0.00 Income Balance on Hand 9,865.54 For Information: Investments Made Changes in Holdings COMBINED BALANCE ON HAND 881,385.30 Signature 17 Verification 18 SCHEDULE A RECEIPTS OF PRINCIPAL Assets Listed in Inventory Fiduciary (Valued as of Date of Death) Acquisition Value Cash ACNB Bank-CD#162084; date of death balance 52,405.44 $52,384.26;accrued interest$21.18 ACNB Bank-CD#162217; date of death balance 50.001.64 $50,000.00;accrued interest$1.64 Cash-from wallets 69.00 Centric Bank-CD#3028636; date of death value 25,000.00 $25,000.00 Centric Bank-CD#3032414; date of death value 26,210.43 $26,210.43 Centric Bank-CD#3035797;date of death balance 61,744.83 $61,744.83 Centric Bank-CD#3036985;date of death balance 20,841.18 $20,841.18 Centric Bank-CD#3038130;date of death balance 104,159.90 $104,159.90 Citizen's Bank-Checking Account No.6232311926; 28,167.49 principal balance at date of death$28,155.18;accrued interest$12.31 Citizens Bank-Checking Account No.6234870515; 39,886.16 principal balance at date of death$39,884.26;accrued interest$1.90 Citizens Bank-CD#6140796040; principal balance at 714,774.79 date of death$114,755.92;accrued interest$18.87 Citizens Bank-CD#6252137619; principal balance at 38,279.44 date of death$38,276.93;accrued interest$2.51 Citizens Bank-CD#6100714225; principal balance at 11,018.06 date of death$11,017.45;accrued interest$0.61 Coins-removed from home 53.29 First National Bank-CD#402110175; principal 24,996.45 balance at date of death$24,996.45; Fulton Bank-CD#328-0203481; principal balance at 33,243.00 date of death$33,169.86;accrued interest$73.14 Fulton Bank-CD#328-0227124; principal balance at 37,044.27 date of death$30,986.40;accrued interest$57.87 Fulton Bank-CD#328-0240773; principal balance at 43,243.93 date of death$43,240.38;accrued interest$3.55 Integrity Bank-CD#1029930; date of death balance 26.462.20 - 1 - SCHEDULE A RECEIPTS OF PRINCIPAL Continued Fiduciary Acquisition Value M&T Bank-Checking Account No.9839058030; 25.06 principal balance at date of death$25.06;accrued interest$0.00 M&T Bank-CD#31003913914048; principal balance 41,000.00 at date of death$41,000.00 Members 1st Federal Credit Union-Regular Savings 89.58 Account No.3647-00; principal balance at date of death$89.58;accrued interest$0.00 Members 1st Federal Credit Union-Life Savings 4.000.00 Account No.3647-04; principal balance at date of death$4,000.00;accrued interest$0.00 Members 1st Federal Credit Union-Investment 2,786.70 Savings Account No.3647-05; principal balance at date of death$2,786.70;accrued interest$0.00 Members 1st Federal Credit Union-CD#3647-40; 18,729.65 principal balance at date of death$18.729.65;accrued interest$0.00 Members 1st Federal Credit Union-CD#3647-41; 73,805.00 principal balance at date of death$73,805.00;accrued interest$0.00 Members 1st Federal Credit Union-CD#3647-43; 65,000.00 principal balance at date of death$65,000.00;accrued interest$0.00 Members 1st Federal Credit Union-CD#3647-48; 35,188.48 principal balance at date of death$35,188.48;accrued interest$0.00 Members 1st Federal Credit Union-CD#3647-49; 74,564.04 principal balance at date of death$74,564.04;accrued interest$0.00 MetLife-Total Control Account No.4053301765; 923.00 principal balance at date of death$923.00 Metro Bank-Savings Account No.480002150; date of 2,867.63 death value$2,867.63 Metro Bank-CD#802216-date of death balance 20,000.00 Metro Bank-CD#802541 -date of death balance 37,841.89 Mid Penn Bank-CD#309002329; principal balance at 38,511.27 date of death$38,469.23;accrued interest$15.04 Mid Penn Bank-CD#309002921; principal balance at 46,819.59 date of death$46,751.92;accrued interest$67.67 - 2 - SCHEDULE A RECEIPTS OF PRINCIPAL Continued Fiduciary Acquisition Value Mid Penn Bank-CD#309002923; principal balance at 86,364.72 date of death$86,231.32;accrued interest$133.40 Mid Penn Bank-CD#309002971; principal balance at 20,781.63 date of death$20,779.67;accrued interest$1.96 Mid Penn Bank-CD#309003058; principal balance at 35,007.16 date of death$35,000.00;accrued interest$7.16 New York Life Annuity-Policy No.75616293; 13,605.76 closeout value used. Orrstown Bank-CD#4000027846; principal balance 60,009.05 at date of death$60,000.00;accrued interest$9.05 Orrstown Bank-CD#4000033635; principal balance 93,025.48 at date of death$93,000.00;accrued interest$25.48 Orrstown Bank-CD#4000034579; principal balance 20,747.01 at date of death$$20,745.87; accrued interest$1.14 Orrstown Bank-CD#4000035061; principal balance 31,293.05 at date of death$31,288.93;accrued interest$4.12 PNC Bank-CD#11020043316; principal balance at 40,000.00 date of death$40,000.00 PNC Bank-Checking Account No.5004116257; 5,173.61 principal balance at date of death$5,173.59;accrued interest Susquehanna Bank-Checking Account No. 100.38 13513568; principal balance at date of death$100.38; accrued interest$0.00 Susquehanna Bank-CD#3000023248; principal 30,675.78 balance at date of death$30,667.08;accrued interest $8.70 Susquehanna Bank-CD#40340001835; principal 25,759.89 balance at date of death$25,758.74;accrued interest $1.15 Susquehanna Bank-CD#403500002304; principal 100,024.59 balance at date of death$100,000.00;accrued interest $24.59 Wells Fargo-Checking Account No.xx�c6080; 5.00 principal balance at date of death$5.00; accrued interest$0.00 Wells Fargo-CD#xxx7544; principal balance at date 37,146.02 of death$37,146.02 Wells Fargo-CD#xxx8625; principal balance at date 65,000.00 of death$65,000.00 - 3 - SCHEDULE A RECEIPTS OF PRINCIPAL Continued Fiduciary Acquisition Value Cash-deposit of fifty-one(51)checks which were in 8,282.23 the possession of the decedent at the time of her death, but not cashed,copies of said checks are attached hereto. New York Life -Annuity payment 188.90 Union Central Life Insurance Company 621.67 Killmore Eye Associates-Refund 15.00 Commonwealth of Pennsylvania-death bene�t 146.76 CT Land Services Company-prorations for taxes at 491.33 real estate settlement Millville Mutual Insurance Company-Refund of 602.00 homeowner's insurance premium PA American Water-Refund 20.03 U.S.Treasury-2012 Personal Income Tax Refund 699.17 Fegli -Class Action Lawsuit Settlement/Metlife 1.00 Total Cash 1,869,540.61 Person PronertT Personal Property -retained by Bruce and Naomi 145.00 Speirs,per appraisal Personal Property-sold at auction 7,220.50 Total Personal Property 7,365.50 Stocks/Listed 352.00000 shares Exxon Mobil Corporation-Stock 30,712.00 2,490.00000 shares Franklin Templeton Investments-Franklin PA 27,240.60 Tax-Free Income A Vanguard-Wellington Fund INV 0021-04743000017 11,054.33 Total Stocks/Listed 69,006.93 Real Estate Real Estate-All that certain piece or parcel of real 75,000.00 estate having erected thereon a dwelling house being known and numbered as 1 Wayne Circle, Camp Hill, PA 17011. Total Real Estate 75,000.00 - 4 - SCHEDULE A RECEIPTS OF PRINCIPAL Continued Fiduciary Acquisition Value Total Receipts 2,020,913.04 Total Receipts of Principal 2,020,913.04 - 5 - SCHEDULE B GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS - PRINCIPAL S�in Loss 09/02/2012 Exxon Mobil Corporation-Stock Net Proceeds 30,402.38 Fiduciary Acquisition Value -30,712.00 -309.62 09/02/2012 Franklin Templeton Investments-Franklin PA Tax- Free Income A Net Proceeds 27,571.01 Fiduciary Acquisition Value -27,240.60 330.41 09/02/2012 Vanguard-Wellington Fund INV 0021-04743000017 Net Proceeds 11,026.50 Fiduciary Acquisition Value -11,054.33 -2�•$3 TOTAL GAINS AND LOSSES/PRINCIPAL 330.41 LESS LOSS -337.45 NET GAIN OR LOSS -7.04 - 6 - SCHEDULE C DISBURSEMENTS OF PRINCIPAL Funeral Ex e,n nses 09/25/2012 Parthemore Funeral Home-funeral bill 7,701.22 Total Funeral Exnenses 7,701.22 Administration Ex e�es 09/13/2012 Cumberland Law Journal -Executor's Notice 75.00 09/13/2012 Register of Wills-probate fee 583.50 09/14/2012 US Postal Service-Certified mail to Citizen's Bank 11.50 and PA Dept. of Revenue 09/25/2012 AT&T-phone bill 32.12 09/25/2012 PA American Water-water bill 47.47 09/25/2012 PA Dept.of Revenue-3rd quarter estimated taxes 220.00 09/25/2012 Patient First-medical bill 10.15 09/25/2012 Phillips Lifeline 85.74 09/25/2012 Pinnacle Health-medical bill 25.00 09/25/2012 Pinnacle Health-medical bill 25.00 09/25/2012 PPL-electric bill 61.02 09/25/2012 UGI-gas bill 62.89 09/25/2012 US Treasury-estimated taxes 2,900.00 10/02/2012 UPS-mail package to Bruce Speirs 40.40 10/09/2012 Millville Mutual Insurance-Homeowner's insurance 737.00 payment 10/11/2012 PPL-electric bill 142.08 10/12/2012 Bonnie K.Miller-per capita tax payment 10.00 10/12/2012 Bonnie K. Miller-real estate tax 966.41 10/12/2072 Michael Fertenbaugh-accounting services rendered 775.00 10/16/2012 PA American Water-water bill 59.02 10/18/2012 Comcast-cable bill 54.67 10/23/2012 US Postal Service-priority mail to Lifeline 11.35 10/25/2012 Journal Multimedia-Executor's Notice 150.00 10/25/2012 Lower Allen Township-sewer bill 108.95 10/25/2012 Thornwald Home-cable service 25.75 - 7 - SCHEDULE C DISBURSEMENTS OF PRINCIPAL Continued 11/01/2012 Shane Bouder-trash removal 890.00 11/01/2012 Verizon-telephone bill 28.42 11/08/2012 The Union Central Life Insurance Company- 621.67 Reclamation of final annuity payment 11/09/2012 US Postal Service-Certified mail to Vanguard 7.00 11/13/2012 PA American Water-water bill 27.46 11/13/2012 Register of Wills-6 Short Certificates 24.00 11/15/2012 Smith Lawns-lawn mowing service 127.20 11/18/2012 Rowe's Auction Service-Auctioneer's commission 2,527.17 and fees 12/05/2012 UPS -to Bruce Speirs 36.26 12/11/2012 George Branscum, M.D.-medical bill 10.00 12/11/2012 UGI -gas bill 24.29 12/11/2012 US Postal Service-Certified mail to Computerlink re 6.60 Exxon Mobil Stock 12/18/2012 PA American Water-water bill 27.46 12/28/2012 Exit Platinum Realty-Realtor's commission 2.250.00 12/28/2012 MC Walker Realty-Realtor's commission 2,250.00 12/28/2012 Recorder of Deeds-Realty Transfer Tax 750.00 12/31/2072 Citizen's Bank-Outstanding check(s)as of date of 491.22 death 01/08/2013 PA American Water-water bill 23.26 01/08/2013 PPL-electric bill 12.78 01/10/2013 UPS -to Bruce Speirs 37.91 01/15/2013 UGI -gas bill 67.60 03/21/2013 Padden Guerrini &Associates-fee to prepare final 365.00 personal income tax returns 04/18/2013 Register of Wills-filing fee for PA Inheritance Tax 30.00 Return and Inventory 04/18/2013 Register of Wills-Additional probate 700.00 05/02/2013 UPS -Overnight letter to Bruce Speirs 38.25 08/16/2013 Register of Wills-filing fee for Supplemental 30.00 Pennsylvania lnheritance Tax Return and Inventory 08/16/2073 Register of Wills-Additional Probate due 50.00 TO BE PAID RESERVES:-Costs to conclude administration of 5,000.00 Estate,including preparation and filing of Petition for Adjudication and Court Accounting,and preparation and filing of Fiduciary Income Tax Returns - 8 - SCHEDULE C DISBURSEMENTS OF PRINCIPAL Continued Total Miscellaneous Administrative Exnenses 23,673.57 Federal� State, and Local Taxes 11/30/2012 Register of Wills,Agent-PA Inheritance Taxes paid 261,099.96 at 5%discount 04/18/2013 Register of Wills,Agent-PA Inheritance Tax Payment 3,750.70 08/15/2013 Register of Wills,Agent-PA Inheritance Tax Payment 5,515.79 Total Taxes 270,366.45 Fees � � P�D James D. Bogar-Fees for representation of Estate 97,500.00 per agreement Total Fees 97,500.00 TOTAL DISBURSEMENTS OF PRINCIPAL 399,241.24 - 9 - SCHEDULE D DISTRIBUTIONS OF PRINCIPAL 12/05/2012 Bruce E.Speirs and Naomi Speirs-Advancement 150,000.00 01/10/2013 Bruce E.Speirs and Naomi Speirs-Advancement 150,000.00 04/25/2013 Bruce E.Speirs and Naomi Speirs-Advancement 150,000.00 08/09/2013 Bruce E.Speirs and Naomi Speirs-Advancement 300,000.00 08/18/2013 Bruce E.Speirs and Naomi Speirs-Distribution of 145.00 television and 3 piece canister set 750,145.00 TOTAL DISTRIBUTIONS TO BENEFICIARIES 750,145.00 - 10 - SCHEDULE G RECEIPTS OF INCOME Dividend Members 1st Federal Credit Union 09/14/2012 Members 1st Federal Credit Union-Dividend 35.88 disbursement check 35.88 Exxon Mobile 10/16/2012 Exxon Mobile-Dividend check received 200.64 200.64 Exxon Mobile 12/11/2012 Exxon Mobile-Dividend check received 200.64 200.64 TOTAL DIVIDEND INCOME 437.16 Interest/Bank Wells Farao 10/16/2012 Wells Fargo-Interest check received 38.66 38.66 ACNB 12/31/2012 ACNB-Interest earned in two(2)CD accounts from 17.35 date of death to closeout. 17.35 Centric Bank 12/31/2012 Centric Bank-CD#3028636-Interest earned from 47.80 date of death to closeout - 11 - SCHEDULE G RECEIPTS OF INCOME Continued 12/31/2012 Centric Bank-CD#3032414-Interest earned from 14.72 date of death to closeout 12/31/2012 Centric Bank-CD#3035797-Interest earned from 0.94 date of death to closeout 12/31/2012 Centric Bank-CD#3036985-Interest earned from 16.87 date of death to closeout 12/31/2012 Centric Bank-CD#3038130-Interest earned from 125.13 date of death to closeout 205.46 First National Bank 12/31/2012 First National Bank-CD#402110175-Interest earned 29.24 from date of death through closeout 29.24 Fulton Bank 12/31/2012 Fulton Bank-CD#328-0203481 -Interest earned from 6.29 date of death through closeout 12/31/2012 Fulton Bank-CD#328-0227124-Interest earned from 5.87 date of death through closeout 12/31/2012 Fulton Bank-CD#328-0240773-Interest earned from 13.64 date of death through closeout 25.80 Integri Bank 12/31/2012 Integrity Bank-CD#1029930-Interest earned from 102.15 date of death through closeout 102.15 M&T Bank 12/31/2012 M&T Bank-CD#31003913914048-Interest earned 12.92 from date of death through closeout 12.92 - 12 - SCHEDULE G RECEIPTS OF INCOME Continued Members 1st Federal Credit Union 12/31/2012 Members 1st Federal Credit Union- Interest earned 1,003.03 in two(2)savings accounts from date of death through closeout (This figure represents the increase in value from date of death through closeout. We are unable to determine what portion of this increase is due to interest.) 12/31/2012 Members 1st Federal Credit Union-Investment 2.39 Savings Account No.3647-05-interest earned in account from date of death through closeout 12/31/2012 Members 1st Federal Credit Union-CD#3647-40- 42.73 interest earned in account from date of death through closeout 12/31/2012 Members 1st Federal Credit Union-CD#3647-41 - 168.37 interest earned in account from date of death through closeout 12/31/2012 Members 1st Federal Credit Union-CD#3647-43- 120.46 interest earned in account from date of death through closeout 12/31/2012 Members 1st Federal Credit Union-CD#3647-48- 65.22 interest earned in account from date of death through closeout 12/31/2012 Members 1st Federal Credit Union-CD#3647-49- 170.11 interest earned in account from date of death through closeout 1,572.31 Met Life 12/31/2012 Met Life -Total Control Account No.4053301765- 3.48 interest earned in account from date of death to closeout 3.48 Metro Bank 12/31/2012 Metro Bank-CD#802216-interest earned in account 5.99 from date of death through closeout - 13 - SCHEDULE G RECEIPTS OF INCOME Continued 12/31/2012 Metro Bank-CD#802541 -interest earned in account 28.38 from date of death through closeout 34.37 Mid Penn Bank 12/31/2012 Mid Penn Bank-CD#309002329-interest earned in 26.74 account from date of death through closeout 12/31/2012 Mid Penn Bank-CD#309002921 -interest earned in 40.59 account from date of death through closeout 12/31/2012 Mid Penn Bank-CD#309002923-interest earned in 82.33 account from date of death through closeout 12/31/2012 Mid Penn Bank-CD#309002971 -interest earned in 16.23 account from date of death through closeout 12/31/2012 Mid Penn Bank-CD#309003058-interest earned in 124.02 account from date of death through closeout 289.91 Orrstown Bank 12/31/2012 Orrstown Bank-CD#4000027846-interest earned in 37.80 account from date of death through closeout 12/31/2012 Orrstown Bank-CD#4000033635-interest earned in 46.88 account from date of death through closeout 12/31/2012 Orrstown Bank-CD#4000034579-interest earned in 10.45 account from date of death through closeout 12/31/2012 Orrstown Bank-CD#4000035061 -interest earned in 23.58 account from date of death through closeout 118.71 PNC Bank 12/31/2012 PNC Bank-CD#11020043376-interest earned in 16.23 account from date of death through closeout 12/31/2012 PNC Bank-Checking Account No. 5004116257- 0.06 interest earned in account from date of death through closeout 16.29 - 14 - SCHEDULE G RECEIPTS OF INCOME Continued Susquehanna Bank 12/31/2012 Susquehanna Bank-Checking Account No. 13513568 0.01 -interest earned in account from date of death through closeout 12/31/2012 Susquehanna Bank-CD#3000023248-interest 75.50 earned in account from date of death through closeout 12/31/2012 Susquehanna Bank-CD#40340001835-interest 10.49 earned in account from date of death through closeout 12/31/2012 Susquehanna Bank-CD#403500002304-interest 92.94 earned in account from date of death through closeout 178.94 Wells Farao 12/31/2012 Wells Fargo-CD#xxx7544-interest earned in 1.22 account from date of death through closeout 12/31/2012 Wells Fargo-CD#xxx8625-interest earned in 2.13 account from date of death through closeout 3.35 Metro Bank 08/31/2013 Metro Bank-Interest earned in Estate savings 6,707.33 account through August 31,2013 6,707.33 Metro Bank 09/13/2013 Metro Bank-Interest earned in Estate checking 72.11 account through September 13,2013 72.11 TOTAL BANK INTEREST 9,428.38 TOTAL RECEIPTS OF INCOME 9,865.54 - 15 - PROPOSED DISTRIBUTIONS TO BENEFICIARIES Current Value Fiduciary 10/17/2013 Acquisition or as noted Value TO: Bruse E. Speirs and Naomi Speirs-Proposed Distribution 881,385.30 881,385.30 Tota I 881,385.30 - 16 - In the Court of Common Pleas of Cumberiand County, Pennsylvania Orphans' Court Division File No. 21-12-0991 Estate of Elizabeth B. Klinger, Deceased Verification James D. Bogar, Executor under the Last Will and Testament of Elizabeth B. Klinger, Deceased, hereby declares under oath that he/she has fully and faithfully discharged the duties of his/her office; that the foregoing 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 his/her knowledge,there are no claims now outstanding against the Estate; that all taxes presently due from the Estate have been paid; and that the grant of Letters Testamentary and the first complete advertisement thereof occurred more than four months before the foregoing Account. This statement is made subject to penalties of 18 Pa. C.S.A. Section 4904 relating to unsworn falsification to authorities. Dated: tb��Z�l3 Jam s D. Bogar, x utor