HomeMy WebLinkAbout10-25-13 DECEDENT'S ESTATE
COURT OF COMMON PLEAS OF :.,�,
CUMBERLAND COUNTY,PENNSYLVAI�� w �r m
ORPHANS' COURT DIVISION � -"�"�., � � ,�.�,�,
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ESTATE OF CHARLES C.OWENS DECFs��D� � �' �
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No. 2111-0177 -�, -~�i` N r..;:. ►i
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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 insu�cient, riders may be attached. Attach the spouse's election, if any; the papers
required under items 8-19 inclusive;and arry instrument pertinent to the adjudication.
INCL UDE ATTACHMENTS AT THE BACK OF THIS FORM.
Name of Counsel: Paul D.Daggs
Supreme Court I.D.No.:64688
Name of Law Firm: DAGGS LAW, LLC
Address: 130 W. Church Street, Suite 100
Telephone: (71�) g84-4963
Fax: (7171502-7143
Fo�oc-o� rev.10.13.06 Page 1 of 10
hUJ
Estate of C��-ES C. OWENS
, Deceased
1. Name(s)and address(es)of Petitioner(s):
Name: Larry C.Owens
Adatress: 9571 Fraze Road
Marshallville,OH 44645
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 42/06/2011
� Letters Testa.mentary or�Letters of Administration were granted to Petitioner(s)on
02/10/2011
Date of Will ('rfappticable): O1/15/2008
Date(s)of Codicil(s) ('fapplicable):
Date of probate ('rf different from date Letters granted):
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 Journa105/13/2011,
OS/20/2011, OS/27/2011;Paxton Herald 08/14, 08/21, 08/28/2013
Form OG01 rev.10.13.06 Page 2 of 10
Estate of CHARLES C.OWENS , 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, sta.te the names of the decedent's surviving children or
surviving issue of deceased children (if 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 0 No
Fo,�oc-o� rev.1o.13.06 Page 3 of 1 O
Estate of CHARLES C. OWENS , 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 Petitione�(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 a I Interest
Larry C.Owens Son/Executor 50%
971 Fraze Road
Marshallville, OH 44645
Lisa McDonald daughter 50%
151 Evergreen Circle
Dillsburg,PA 17019
Fo,m oc-oi r�.�o.r3.o6 Page 4 of 10
_
Estate of CHARLES C.OWENS , Deceased
_ Name and Address o Each Party in Interest I Relationship and Comments,i a l Interest
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 Ad Litem has or has not been filed for
this Audit (see Pa. O.C. Rule 12.4).
D. If distribution is to be made to the personal representa.tive of a deceased party,
state date of death, date and place of grant of Letters and type of Letters granted.
Form OG01 rev.10.13.06 P1g8 S Of 1 O
�����A,,,.
- _ _ - _
Estate of CHARLES C. OWENS , 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 ojEach Claimant Amount of Claim Claim Will Claim
Admitted? Be Paid In
Full?
See Attached Schedule �Yes �Yes
�No �No
INSOLVENT ESTATE
�Yes �Yes
�No �No
. �Yes �Yes
�No (�No
(,�Yes 0 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.
11. Was family exemption claimed? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �Yes �No
Was family exemption allowed? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �Yes �No
Family exemption claimant's name and relationship:
Name: Relationship:
Form OGOI rev.lOJ3.06 Page 6 of 10
Estate of CHARLES C.OWENS
,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
02/03/2012 0.00 Insolvent Estate
PA Dept of Revenue
Appraisment attached
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.
Form OG01 rev.10.13.06 PSg@ 7 Of 1 O
Estate of CHARLES C.OWENS
,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.
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. 30.69
Pu'�°se: incidental expenses(postage,photocopies,etc)
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 esta.te only? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [,�Yes �No
Form OC-01 rev.10.13.06 Page 8 of 10
Estate of C��ES C. OWENS
,Deceased
Wherefore,yo�r 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(s) Amount/Proportion
See attached schedule
B. Principal:
Proposed Distributee(s) Amount/Proportion
See atta.ched schedule
Submitted By:
(All petitioners must sign.
Add additional lines if necessary):
Name of Pe ' ' ner:L�y C. Owens
Name of Petitioner:
FormOG01 r�.lo.r3.o6 Page 9 of 10
_ _ -
�..s,�,,,����...�� - _
Estate of CHARI-ES C. OWENS
Deceased
Verification of Petitioner
(Verification must be by at least one petitioner.)
The undersigned hereby verifies * [that he�she h=1S title Executor
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).
ignatur of Petitioner
*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.
Signature of Counsel for Peti '
Forne OC-01 rev.10.13.06 Page 10 of 10
PETITION FOR ADJUDICATION-ATTACHMENT
Prioritv Claimants:
*''� All claims are admitted
** All claims have been paid in full
(1) IRS for 2010 Individual Tax payment
(2) IRS for 2004 Individual Tax payment (payment plan)
(3) Administration Expenses
(a) Probate fees and Costs of Administration
(b) Shawna Simpson (individual tax return preparer)
(c) Paul D. Daggs, Esquire
(4) Parthemore Funeral Home
(5) Borough of Lemoyne (sewer/trash)
Unsecured (Non-Prioritv) Claimants:
** All claims are admitted �
** Suggested Schedule of Disbursement is detailed below as these
non-priority claimants will receive a pro-rata share of the remaining
available balance in the estate account
(1) Chase Bank (Credit Card - $14,1871.59)
c% dcro services
4150 Olson Memorial Highway, Suite 200
Minneapolis, MN 55422-4811
(2) Discover Financial Services (Credit Card - $3,517.17)
2323 Lake Club Drive, Suite 300
Columbus, OH 43232
(3) Members lst Federal Credit Union (Credit Card - $2,334.20)
Attn: Danielle A. Kline
5000 Louise Drive
P.O. Box 40
Mechanicsburg, PA 17055
(4) Citibank (Citi Credit Card - $2,191.38)
c/o Ascension Point Recovery Services, LLC
200 Coon Rapids Blvd., Suite 200
Coon Rapids, MN 55433-5876
(5) Capital One (Credit card - $1,927.18)
c/o dcro services
4150 Olson Memorial Highway, Suite 200
Minneapolis, MN 55422-4811
(6) Citibank (Sears Credit Card - $1,862.47)
c/o Ascension Point Recovery Services, LLC
200 Coon Rapids Blvd., Suite 200
Coon Rapids, MN 55433-5876
(7) GE Money (Credit Card - $337.01)
P.O. Box 981127
El Paso, TX 79998-1127
(8) Members lst Federal Credit Union (Personal Loan - $106.41)
Attn: Danielle A. Kline
5000 Louise Drive
P.O. Box 40
Mechanicsburg, PA 17055
DISBURSEMENTS OF PRINCIPAL FOR PRIORITY CLAIMS
PURSUANT TO PEF§3392
Claims of the US—Taxes
IRS—2010 Individual Taxes 934.00
� IRS—2004 Individual Taxes
(�inal payment of payment plan) 574.31
1,508.31
Administration Expenses
Register of Wills 100.50
Publication Expenses 175.00
Filing Fees 130.00
� Photocopies/Mailing Expenses 25.00
Shawna M. Simpson (2010 tax preparer) 75.00
Paul D. Daggs, Esquire 1,000.00
1,505.50
Funeral Expenses
02/10/11 Parthemore Funeral Home 2,675.27
2,675.27
Claims of the Commonwealth & Countv
Borough of Lemoyne (Sewer/Trash) 606.34
606.34
TOTAL DISBURESMENTS OF PRINCIPAL $6,295.42
Reserves Held for Remaining Incidental Costs 30.69
�
CURRENT BALANCE AVAILABLE FOR
DISBURSEMENT TO REMAINING CREDITORS $1,300.00
SCHEDULE OF PROPOSED DISBURSEMENT
PURSUANT TO PEF§3392
Total Outstanding Claims of Unsecured Creditors $26,487.41
Remainin� Creditors Amount of Claim % of Total Claims
Chase Credit Card 14,1871.59 53.58%
Discover Credit Card 3,517.17 13.00%
Members lst Credit Card 2,334.20 8,820/
Citibank/Citi Credit Card 2,191.38 8,2go/
Capital One Credit Card 1,927.18 7.280�0
Citibank/Sears Credit Card 1,862.47 7.04%
GE Money Credit Card 337.01 1.30%
Members 1st Personal Loan 106.41 0.40%
Proposed Disbursements Based on Creditor's
Percentage Interest of the Outstanding Claims
Calculation =
Amount Available for Disbursement g Creditors % Interest of Total Debt
($1,300.00 x % Interest)
Remaining Creditors Calculation Disbursement Amount
Chase Credit Card 1300 x 53.58% 696.54
Discover Credit Card 1300 x 13.00% 169.00
Members 1gt Credit Card 1300 x 8.82% 114.40
Citibank/Citi Credit Card 1300 x 8.28% 107.64
Capital One Credit Card 1300 x 7.28% 94.64
�itibank /Sears Credit Card 1300 x 7.04% 91.52
GE Money Credit Card 1300 x 1.30% 16.51
Members lgt Personal Loan 1300 x 0.40% 5.20
N�TICE OF INHERITANCE TAX pennsylvania �
BUREAU oF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX DEPARTMENT OF REVENUE
PO BOX 280601 REV-1547 DC AFP C12-11)
HARRISBURG PA 17128-0601
DATE 06-18-2012
ESTATE OF UWENS CHARLES C
DATE OF DEATH 02-06-2011
FILE NIJMBER 21 11-0177_
PAUL D DAGGS ESQ COUNTY CUMBERLAND
STE 100 ACN 101
APPEAL DATE: 08=I7�2012
13 0 W C H U R C H S T (See reverse side under-�bjections)
DILLSBURG PA 17019-1278
A�ount Re�ftted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER UF WILLS
1 CUURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE �► RETAIN LOWER PORTION FOR Y�UR REC�RDS E�
---------------------------
-----------------------
EV-1547 EX AFP C12-11� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
--------------
� � DISA�LOWAI�E.� _OF--DEDUC�IONS A�tD ASSESSMENT DF TAX
ESTATE OF: _OWENS --
CHARLES CFILE N0. :21 11-0177 ACN: 101 DATE: 06-18-2012
TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate CSchedule A) C1� .0 0
2. Stocks and Bonds CSchedule B) NOTE: To ensure proper
C2) .0 0 credit to your account,
3. Closely Held Stock/Partnership Interest CSchedule C) (3) .0 0 submit the upper portion
4. Mortgages/Notes Receivable CSchedule D) of this form with your
C4) .0 0 tax payment.
5. Cash/Bank Deposits/Misc. Personal Property CSchedule E) C5) 7, .
626 11
, ��._
. � C6)> _ :fl'�
6. Jointly Owned Property CSchedul� F
.
7. Transfers CSchedule 6) � `
C7) �0�
8. Tota1 Assets
APPROVED DEDUCT�``I ONS AND EXEMPTI ONS: � �.�;� �
c8) 7,626.11
9. Funeral Expenses/Adm. 'Costs/�tisc.� Expenses CSchedule H)
C9)- � 4.0 77
10. Debts/Mortgage Liabilities/Liens CSchedule I) (10)_ 28,602.06
il. Total Deductfons
12• Net Value of Tax Return C11) 32,627.83 �
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J? C13� 25�0 01.7 2-
14. Net Value of Estate Sub3ect to Tax .0 0
ci4� 25,001.72-
NOTE: If an assesssent was issued previously, lines 14, 15 and/or 16, 17,
reflsct finures that include the total of ALL returns assessed to d te�nd 19 will
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate C15) .0 0 X 0 0 = .0 0
16. AmouR�_of �ine 14 �axable at Lineal/Class A-rate ,.__ C16)
-- �-� x -445 = .0 0
17. Amount of Line 14 at Sfblfng rate C17) _00 X 12 =
18. Amount of Line 14 taxable at Collateral/Class B rate C18) .0 0 X 15 = .0 0
19. Principal Tax Due
TAX CREDITS:
C19)= .00
PAYMENT RECEIPT DISCOUNT C+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
* IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
RESERVATION: intpossessioncoreen�ovment to ClassfBr(collateral)9beneficiariesfofUtheldecedentlafter theaexpirationsofrany estate for
life or for vears, the Commonwealth hereby expresslY reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on anv such future interest.
PURPOSE OF
NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 20D0. (72 P. .
Section 9140).
PAYMENT: Detach the top portion of th3s notice and submit with vour pavment to the Register of Wills printed on the reverse side.
--Make check or money order pavable to: REGISTER OF WILLS, AGENT.
Failure to pay the tax, interest, and penalty due mav result in the filing of a lien of record in the appropriate county,
or the 3ssuance of an Orphan's Court citation.
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, mav be requested bY completing an
"ApPlication for Refund of Pennsylvania lnheritance and Estate Tax" (REV-1313). Applications are available from
the department's web site at www.revenue.state.pa.us, anY Reg3ster of Wills or Revenue District Office, or from the
department's 24-hour answering service: 1-800-362-2050; services for taxpayers with special hear3ng and/or
speaking needs: 1-800-447-3020 (TT on1Y).
OBJECTIONS: Any party in interest not satisfied with the apPraisment, allowance or disallowance of deductions or assessment of tax
(including discount or interest) as shown on this notice maY object within 60 davs of the date of receipt of this notice
bv:
A) Protest to the PA Department of Revenue, Board of Appeals, bY filing a protest online a
www.boardofappeals.state.pa.us on or before the 60 dav appeal period expires. In order for
an e ec ronic pro es o e va13d, you must receive a confirmation number and processed date from the
Board of Appeals web site. You maY also send a written protest to PA Department of Revenue, Board of Appeals
P.O. Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed: or
B) Have the matter determined at the audit of the personal representative's account: or
ADMIN- C) Appeal to the Orphans' Court.
ISTRATIVE
CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of evenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box 280601, Harrisburg, PA 17128-0601
or call (717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident
Decedent" CREV-1501) for an exPlanation of administrativelv correctable errors.
DISCOUNT: If anv tax due is paid within three calendar months after the decedent's death, a five percent discount of
the tax paid is allowed.
PENALTY: The 15 percent tax amnesty non-oarticipation penaltv is comp�ted on the total of the tax and interest assessed and not
pa3d before Jan. 18, 1996, the first dav after the end of the tax amnestv period. Th3s non-participation
penaltY is appealable in the same manner and in the the same time period as vou would appeal the tax and interest
that has been assessed as indicated on this not3ce.
INTEREST: Interest is charged beginning with first day of delinquencv, or nine months and one day from the date of
death, to the date of pavment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rate of
six percent per annum calculated at a dailv rate of 0.000164. All taxes which became delinquent on and after
Jan. 1, 1982, will bear interest at a rate which varies from vear to vear w3th the rate announced bv the
PA Department of Revenue. Rates for 1982 through 1999 can be found in the Pennsylvania Resident Instruction
Booklet (REV-1501), the Pennsvlvania Non-resident Instruction Booklet CREV-1736) or on the Department of Revenue
Web site www.revenue.state.pa.us. The apPlicable interest rates for Years 2000 through 2012 are:
Interest Daily
Interest Daily Interest Dailv
Year Rate Factor Year Rate Factor Year R�te Facto_
—� .000247 2002 6% .000164
2000 8% .000219 2001 9%
20D3 5% .000137 2004 4% .000110 2005 5% .000137
2006 7% .000192 2007 8% .000219 2008 7% .000192
2009 5% .000137 2010 4% .000110 2011 3%
.000082
.000082
?�Interest is celculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR 15 davs
--Any notice issued after the tax becomes delinquent will reflect an interest calculation to on the
beYOnd the date of the assessment. If payment is made after the interest computation date shown
notice, additional interest must be calculated.
PROOF OF PUBLICATION OF NOTICE
IN CUMBERLAND LAW JOURNAL
(Under Act No. 587,approved May 16, 1929), P. L.1784
COMMONWEALTH OF PENNSYLVA1vIA :
: ss.
COUNTY OF CUMBERLAND •
Lisa Marie Coyne,Esquire,Editor of the Cumberland Law Journal,of the County and
State aforesaid, bemg duly sworn, according to law, deposes and says that the Cumberland Law
Journal,a legal periodi�al publish�d in the Borough of Carlisle-in the County and Sta.te aforesaid,
was established January 2, 1952, and designated by tlie Ioca1 courts as the official legal
penodical for the publication of a111ega1 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 da,tes,
viz:
Mav 13. Mav 20, and Mav 27, 2011
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.
.---,�� �.
,
; �. �.�_-
Lisa Marie Coyne,Editor
SWORN TO AND SUBSCRIBED before me this
12 day of October,2012
�
.
Notary
Ow���G`i�s C.,dec'd.
Late o[C�tmberl�d County.
Executor:I.axty C.Owens,64 31 st
�r�ee3t. N.W., Biu-berton, OH NOTARIAL SEAL
DEBORAH A COLLINS
���'�NO�• Notary Public
CARUSLE 60ROUGH,CUMBERLANO COUNTY
My Commission Expires Apr 28,2Q14
• I 7
FaX rw•�.+��w,aa•��o�n.�.,►�.,.��w�m��•amoaa
(717)657-3523 East Shore
Office& Plant- (�'O Box 6310) 101 Lincoin Street (717)545-9540
Harrisburg, PA 17112 (7�7)545-8762
� OOF OF PUBT.TCATTnN
STATE OF PENNSYLVANIA
COUNTY OF DAUPHIN
Before me, the subscriber, a Notary Public in and for the said County,
personally came Lisa M• Carnes who, being duly sworn, doth depose `� ,
and say that she is ��,gj� of THE FAXTON HERALD, a
newspaper of generat circulation published in Harrisburg,Pennsylvania; - t
That THE PAXTON HERALD was established on the 28th day of
June, 1960,and has been published continuously since that date;
That the advertisement, of which a copy is attached hereto, was
published in the advertising columns of THE PAXTON HERAI�D in i.
all respects as ordered in the issue(s)of��C�,g'-� �-ag a�i3 }`
Affiant further deposes that she is not interested in the subject matter of ��
iz�
, the aforesaid notice or advertisement, and that the allegations in the
foregoing statement as to the time, place and character of publication
are true.
�>�t � _
(Sign re of the Affiant)
Sworn and subscribed before me this day of
� r A.D.
I
� Notary P lic
N ARIAL SEAL
O�A a�.IN��Nldta��ypublb
�A► sion Exp1res II�Y26.201�4
—?.�' oo I, 7�.
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS COURT DIVISION
�
� �
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t�o .�'� t � Q
In Re: : •—
: r.'�,,, Z`�-+�► �"' N -� .ri�.
ESTATE OF CHARLES C. OWENS,: � r� � `-�' � �
Deceased : No. 21-11-017� ca � --� ° �
: � C ��`f� "':3 �,„,,,� �'�t
: �� � :��'V �j,
�7 � � ��
FIRST AND FINAL ACCOUNT �` -�' ��y °
a� -�
of
LARRY C. OWENS, EXECUTOR
for
ESTATE OF CHARLES C. OWENS
** INSOLVENT ESTATE **
Date of Death: 2/06/2011
Date of Executrix's Appointment: 2/10/2011
Dates of Advertisement of Grant of Letters
- Cumberland Law Journal 5/13/11, 5/20/11, 5/27/11
- The Paxton Herald 08/14/13, 08/21/13, 08/28/13
Accounting Period: 2/10/11 — 10/25/13
Purpose of this Informal Account: The Executor offers this Account to acquaint
interested parties with the transactions that have occurred during the
Administration.
Requests for additional information, questions or objections can be discussed with:
Paul D. Daggs, Esquire
DAGGS LAW, LLC
130 W. Church Street, Suite 100
Dillsburg, PA 17019
(717) 884-4963
�
W
SUMMARY OF ACCOUNT
Pages
PRINCIPAL �
R,eceipts from Personal Estate 3 $ 7,436.47
Subsequent R,eceipts 3 189.64
$ 7,626.11
INCOME
R,eceipts 3 N/A
COMBINED PRINCIPAL & INCOME 3 $ 7,626.11
DISBURSEMENTS
Claims of the US - Taxes 4 1,508.31
FunerallMemorial Expenses 4 $ 2,675.27
Administration Costs/Expenses 4 1,505.50
Claims of Commonwealth & County 4 606.34
. $ 6,295.42
TOTAL DISBURSEMENTS 4 $ 6,295.42
RESERVES FOR REMAINING
INCIDENTAL COSTS 4 $ 30.69
BALANCE AVAILABLE FOR DISBURSEMENT ,
TO REMAI1vING CREDITORS $ 1,300.00
SCHEDULE OF PROPOSED
DISBURSEMENT TO REMAIrTING
CREDITORS PURSUANT PEF 3392 5
VERIFICATION � 6
2
PRINCIPAL RECEIPTS
� Assets Listed in Inventory
(Valued as of Date of Death)
R,eceiuts of the Personal Estate
02/10/11 M &T Bank Checking Acct 7,246.22
02/10/11 M &T Bank Savings Acct 190.25
7,436.47
Subaeauent Receipts
04/15/11 State Farm Refund 89.82
07/15/11 Citibank Refund 99.82
189.64
TOTAL PRINCIPAL RECEIPTS $ 7,626.11
INCOME ADDED TO ESTATE
N/A 0.00
TOTAL INCOME RECEIVED �
COMBINED PRINCIPAL &INCOME $ 7,626.11
3
DISBURSEMENTS OF PRINCIPAL FOR PRIORITY CLAIMS
PURSUANT TO PEF§3392
Claims of the US—Taxes
IRS—2010 Individual Taxes 934.00
IRS—2004 Individual Taxes
(final payment of payment plan) 574.31
1,508.31
Adminiatration Expenses
R,egister of Wills 100.50
Publication Expenses 175.00
Filing Fees 130.00
PhotocopieslMailing Expenses 25.00
Shawna M. Simpson(2010 t�preparer) 75.00
Paul D. Daggs, Esquire 1,000.00
1,505.50
Funeral Exuenses
02/10/11 Parthemore Funeral Home 2.675.27
2,675.27
Claims of the Commonwealth& Countv 60—
Borough of Lemoyne (Sewer/Trash) 606.34
TOTAL DISBURESMENTS OF PRINCIPAL $6,295.42
Reserves Held for R,emaining Incidental Costs 30.69
- CURRENT BALANCE AVAILABLE FOR RS �1,300.00
— DISBURSEMENT TO REMAI1vING CREDITO
4
,
SCHEDULE OF PROPOSED DISBURSEMENT
PURSUANT TO PEF §3392
Total Outstanding Claims of Unsecured Creditors $26,487.41
R,emainin� Creditors Amount of Claim % of Total Claims
Chase Credit Card 14,1871.59 53.58%
Discover Credit Card 3,517.17 13.00%
Members lst Credit Card 2,334.20 8•82%
Citibank/Citi Credit Card 2,191.38 8•28%
Capital One Credit Card 1,927.18 7•28%
C
itibank/Sears Credit Card 1,862.47 7.04%
GE Money Credit Card 337.01 1.30%
Members 18t Personal Loan 106.41 0.40%
Proposed Disbursements Based on Creditor's
Percentage Interest of the Outstanding Claims
Calculation=
Amount Available for Disbursement g Creditors % Interest of Total Debt
($1,300.00 g% Interest)
R,einainin Creditors Calculation Disbursement Amount
Chase Credit Card 1300 x 53.58% 696.54
1300 x 13.00% 169.00
Discover Credit Card 114.40
Members lst Credit Card 1300 x 8.82%
1300 x 8.28% 107.64
Citibank/Citi Credit Card 94.64
Capital One Credit Card 1300 x 7.28%
Citibank/Sears Credit Card 1300 x 7.04% 91.52
1300 x 1.30% 16.51
GE Money Credit Card 5.20
Members 18t Personal Loan 1300 x 0.40%
5
Verification
I, Lariy Owens, Executor, hereby acknowledge that I have read the foregoing
Final Account and verify that the facts stated therein are true and correct to the
st of m knowledge, information, and belief. I understand that false statements
be y
made herein are subject to the penalties of 18 Pa.C.S. §4904, relating to unsworn
falsification to authorities.
� - ' � /.�-
.�— Date: l 3
I,arry ens, Executor
- 6
_ �
Veri�cation
I, Paul D. Daggs, Esquire, hereby acknowledge that I have read the foregoing
Final Accoun.t and verify that the facts stated therein are true and correct to the
best of my knowledge, information, and belief. I understand that false statements
made herein are subject to the penalties of 18 Pa.C.S. §4904, relating to unsworn
falsification to authorities.
� � � � Date: �fJ 2S �
� Paul D. Daggs, Esquire
7
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS COURT DIVISION
In Re: •
ESTATE OF CHARLES C. OWENS,:
Deceased : No. 21-11-0177
CERTIFICATE OF SERVICE
I, Paul D. Daggs, Esquire, counsel for the Estate, do hereby certify that on
the 25th day of October, 2013, a true and correct copy of the Notice of the Executor's
First and Final Account, including a proposed Schedule of Distribution, was served
upon the following parties via first class mail:
Testamentarv Beneficiaries ,�
� � �
�o
Larry Owens � ° �; "� c"�'-�
971 Fraze Road �, � �., � � �
Marshallville, OH 44645 � � �, N r� m
��4� � � � � �
w14�irr ti � � �4J .
Lisa McDonald �'' � � �'° `}'► `�
� � y-tr� � ,�.�. "'�'t
151 Evergreen Circle � � N � c�,
Dillsburg, PA 17019 -�, --a �~ '�
�,,. ....�: v� �
�
Claimants
Chase Bank
c% dcro services
4150 Olson Memorial Highway, Suite 200
Minneapolis, MN 55422-4811
Discover Financial Services
2323 Lake Club Drive, Suite 300
Columbus, OH 43232
�
�
Members lgt Federal Credit Union
Attn: Danielle A. Kline
5000 Louise Drive
P.O. Box 40
Mechanicsburg, PA 17055
Citibank
c/o Ascension Point Recovery Services, LLC
200 Coon Rapids Blvd., Suite 200
Coon Rapids, MN 55433-5876
Capital One c% dcro services
4150 Olson Memorial Highway, Suite 200
Minneapolis, MN 55422-4811
Citibank
c/o Ascension Point Recovery Services, LLC
200 Coon Rapids Blvd., Suite 200
Coon Rapids, MN 55433-5876
GE Money
P.O. Box 981127
El Paso, TX 79998-1127
Members 13t Federal Credit Union
Attn: Danielle A. Kline
5000 Louise Drive
P.O. Box 40
Mechanicsburg, PA 17055
Dated: October 2 / `� �
5, 2013 �
Paul D. Daggs, Esquire
Attorney for the Estate
Attorney ID No. 64688
DAGGS LAW, LLC
130 W. Church Street, Suite 100
Dillsburg, PA 17019
(717) 884-4963
__ _, . �. ; ����,,�
� _
_ r�.;
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C W � m
IN THE COURT OF COMMON PLE�� �� �? ;
OF CUMBERLAND COUNTY, PENNS�'I���A �� �' �'
� �
ORPHANS COURT DIVISION � �` � � ;�; �,
- ��-- � � � �
t�' ,�-� �, `�1.7 `R `°�
In Re: �.., �=' ..�, � � -�`
. .� � .,.� r,
� • :.� � ��»+�"+'. rr�
- - � w ...�.� r
ESTATE OF CHARLES C. OWENS,: �" � � �'`"`
rn
Deceased : No. 21-11-0177
NOTICE OF FILING
OF EXECUTOR'S FIRST AND FINAL ACCOUNT
AND SCHEDULE OF DISTRIBUTION
� TO: ALL BENEFICIARIES AND PARTIES IN INTEREST
PLEASE TAKE NOTICE that the First and Final Account and Schedule of
Proposed Distribution (hereinafter "Account") of Larry C. Owens, Executor of the
Estate of Charles C. Owens, has beeri �led with the Clerk of the O ha '
rp ns Court
Division of Cumberland County, Pennsylvania, and will be presented by the Clerk
of the Orphans' Court Division to the Court for Con�irmation on November 26, 2013.
Any objections to the Account or to the proposed schedule of distribution MUST be
�led in writing with the Clerk of the Orphans' Court Division of the Court o
f
Common Pleas, Cumberland County, Pennsylvania on or before 9:OOam on -
November 26, 2013, and MUST conform with the Commonwealth of Pennsylvania -
and Cumberland County Orphans' Court Rules; otherwise any objection will be
deemed waived. �
�� _
A copy of such objection should also be served upon the attorney for the estate as
follows:
Paul D. Daggs, Esq.
DAGGS LAW, LLC
130 W. Church Street, Suite 100
Dillsburg, PA 17019
(717) 884-4963
If no objections are �led on or before the time and date set above th
, e Account
will be Confirmed Absolutely.
A COPY OF THE ACCOUNT, INCLUDING A PROPOSED SCHEDULE OF
DISTRIBUTION HAS BEEN ATTACHED TO THIS NOTICE.
Any questions concerning this Notice, the Account or other matters regardin
g
the administration of this Estate may be addressed to the Attorney for the Estate.
Dated: October 25, 2013 Respectfully submitted,
�
�
� �
Paul D. Daggs, Esquir
. Attorney for the Estate
Attorney ID No. 64688
DAGGS LAW, LLC
130 W. Church Street, Suite 100
Dillsburg, PA 17019
(717) 884-4963