Loading...
HomeMy WebLinkAbout04-11-14 Family Agreement-Waiving Filing of Account tµ This Agreement is by and between DONNA H. CLEVER of 1202ctreek ti Road, Carlisle, Pennsylvania 17015; and RONALD E. WILSON of 85 09F @Il Road, Carlisle, Pennsylvania 17015; in their capacities as Co-Executor� g��n o the Last Will and Testament dated September 5, 1996 of Helen V. WilsRn" , ,� c{ o Deceased, cr} ,,. rn rn o > a cr and c> �z ° c7 DONNA H. CLEVER of 1202 Creek Road, Carlisle, Pennsylvania 1701� ` RONALD E. WILSON of 85 Old Mill Road, Carlisle, Pennsylvania 17015; the #`' ti n residuary beneficiaries of the estate pursuant to said Last Will and Testament. For purposes of this agreement, when they are referred to in their fiduciary capacity, the term, "Co-Executors"will be used and, when they are referred to in their individual capacities, they will be referred to as "legatees" or "beneficiaries." BACKGROUND a. Helen V. Wilson ("Decedent") died on December .19, 2012, a resident of the 1196 Creek Road, Carlisle, Pennsylvania 17015, leaving a Will dated September 5, 1996. b. Decedent's Will was admitted to probate by the Register of Wills of Cumberland County on December 27, 2012, and Letters Testamentary were issued to Donna H. Clever and Ronald E. Wilson, as Co-Executors. C. In her Will, at paragraph 2, Decedent specifically bequeathed all of her automobiles, household goods, and tangible personal property in four equal shares one each to the two above named beneficiaries and to Toye J. Walker and Ronald E. Wilson, II, the daughter and son of the beneficiary Ronald E. Wilson. At paragraph 3 of her Will, Decedent named Donna Mae Hippie (now Donna H. Clever) and Ronald W. Wilson, as the sole residuary legatees. A copy of the Will is attached hereto as Exhibit "A." d. The Co-Executors advertised the grant of Letters Testamentary and prepared and filed a Pennsylvania Inheritance Tax Return and federal and state income tax returns and paid the appropriate taxes thereon. e. The Co-Executors have paid all the taxes, debts and expenses of the estate known to them, and they have no knowledge of any unpaid claims, absolute or contingent, which may be asserted against the estate nor do they have any reason to believe that there are any such claims, however, they have yet to receive notice from the Pennsylvania Department of Revenue, Inheritance Tax Division, that the inheritance tax return and payments made on account of inheritance tax have been accepted without change or additional assessment. Family Agreement—Waiving Filing of Account—Estate of Helen V. Wilson Page 1 of 4 N1+ll t rM C? t� ^J i� f. The Co-Executors have liquidated the assets of the Decedent, except for certain personal property referenced on the hereafter mentioned Proposed Schedule of Distribution, as distributed in kind, g. An account of the principal and income received by the Co- Executors, their disbursements, and a Proposed Schedule of Distribution is attached hereto as Exhibit"B." The net value of the estate available for distribution to the residuary beneficiaries of the estate is $324,152.56. h. The Co-Executors desire to make distribution to the legatees as set forth on the Proposed Schedule of Distribution which is attached hereto as a part of Exhibit "B." i. All parties hereto desire that this Family Agreement make unnecessary the filing of an accounting in the Orphans' Court Division of the Court of Common Pleas of Cumberland County. NOW THEREFORE, intending to be legally bound, the parties do hereby: 1. Waive the filing of an account of the administration of the estate in any court, at the discretion of the Co-Executors. 2. Declare that the undersigned have examined the Account and Proposed Schedule of Distribution which are attached hereto as Exhibit "B" and find them to be true and correct in all particulars; accept and approve them with the same force and effect as if they had been prepared and filed with, audited, adjudicated and confirmed absolutely by a court of competent jurisdiction; and as if the balance of principal and income had been awarded by the Court in accordance with the Proposed Schedule of Distribution, and as if all of the tangible personal property distributed in-kind had been specifically listed and described in the said Account and Proposed Schedule of Distribution. 3. Warrant that the residuary beneficiaries named in the Proposed Schedule of Distribution are the sole remaining parties in interest in the estate and entitled to receive the entire residuary distribution thereof in accordance with the Account and Proposed Schedule of Distribution which are attached hereto as Exhibit "B." 4. Warrant that the undersigned know of no outstanding and unsatisfied claims against the estate. 5. Approve the distribution of the balance of principal and income shown in the Account and Proposed Schedule of Distribution which are attached hereto as Exhibit "B"to the persons set forth therein. 6. Absolutely and irrevocably release and discharge the Co- Executors, and their heirs, personal representatives, successors and assigns of Family Agreement—Waiving Filing of Account—Estate of Helen V. Wilson Page 2 of 4 and from any and all actions, liabilities, claims and demands relating in any way to their administration of the estate and distribution in accordance with the Account and Proposed Schedule of Distribution which are attached hereto as Exhibit "B" and without a court accounting and adjudication. 7. Agree to refund to the Co-Executors any amount of the undersigned distribution which exceeds the amount to which the undersigned are entitled as the Co-Executors shall reasonably determine. 8. Agree to indemnify and hold harmless, the Co-Executors, and their heirs, personal representatives, successors and assigns, from and against any claims, liabilities, loss or expense (including costs and counsel fees) arising from any cause whatsoever, which the Co-Executors may incur as a result of the administration of the estate and its distribution in accordance with this agreement including, but not limited to, any liability for any federal estate taxes, Pennsylvania Inheritance tax or any other death taxes, and any federal or Pennsylvania income taxes, and Pennsylvania personal property taxes, together with any interest and costs incidental thereto, relating in any way to the estate and also including, but not limited to, any assets received or payments or distributions made by reason of any negligence or mistake of law or fact. 9. Agree that this Agreement shall be binding and effective as against each legatee upon execution (signing) by that legatee and the Co-Executors. IN WITNESS WHEREOF, and with intent to be le a bound hereby, the parties hereto have set their hands and seals this ay of April, 2014. Witness: ( ��ye ,ice_. J J10 x p ti, (Seal) i Donna H. Clever, Co-Executor Witness: (Seal) Ronald E. Wilson, Co-Executor Witness: OX"4 F! (J- PA r, (Seal) Donna H. Clever, Beneficiary Witness: -7 (Seal) Ronald E. Wilson, Beneficiary Family Agreement—Waiving Filing of Account—Estate of Helen V. Wilson Page 3 of 4 s � ` ri* State of Pennsylvania }ss. County of Cumberland On this, the 1,0t—"day of h, 2014, before me, the undersigned officer, personally appeared Donna H. Clever, known tome (orsatisfactorily proven) to be the persons whose names are subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained, as both a Beneficiary and as a Co-Executor. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Md ( /lte� -(SEAL) 1H OPPENNSKVANM NOTARK Sex tau w uESS.NotarygfAs Sapgn MCeRSIe,Cum6eneria CounNM My Gommisbn E�Iras Mry 70,2011 State of Pennsylvania }ss. County of Cumberland ��pp On this, the /9 day of A9ereh�014, before me, the undersigned officer, personally appeared Ronald E. Wilson, known to me (or satisfactorily proven) to be the persons whose names are subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained, as both a Beneficiary and as a Co-Executor. IN WITNESS WHEREOF, l hereunto set my hand and official seal. Heho lQ-" (SEAL) EOMMONWEM T"OP PENNSMANu NOTARI �SEAL 7WSIM w UESS,N2PMft X90 alC�rfiale,OiuMeneM CwnlyPN �Colrun�mipn EwOires MBy70,2011 Family Agreement— Waiving Filing of Account—Estate of Helen V. Wilson Page 4 of 4 r NL bi`_A '! N4:FS Y.: •.••...:' AM•.r fir.c�t'Y"rv'"Y�ft'Y1X�S�!"' t'CC m� i LAST WILL AND TESTAMENT I OF HELEN V WILSON I, HELEN V WILSON, widow,of West Pennsboro Township (mailing address: 1196 { Creek Road,Carlisle,Pennsylvania 1 7013)Cumberland County,Pennsylvania,being of sound and disposing mind, memory and understanding,do hereby make,publish and declare this as and _ for my Last Will and-Testament hereby revoking and making void any and all Wills by me at any time heretofore made. 1. I direct my hereinafter named.Executors to pay all of my just debts and funeral expenses as soon after my death as may be found convenient to do so. I direct that my body be interred on my burial lot located in Westminster Cemetery in North Middleton Township near the j Borough of Carlisle,Pennsylvania. I further direct that all inheritance,transfer and succession taxes which may be payable on account of my death shall be paid from the residue of my estate regardless of whether the assets upon which such taxes are based are included in my probate estate. � 1 7 give, devise and bequeath all of my automobiles, household goods, and tangible - personal property generally in equal shares to my daughter, Donna Mae hippie,my son, Ronald E.Wilson,and my two(2)grandchildren,Ronald E.Wilson,II,and Toye J.Walker,to be divided among them as they shall unanimously agree and in the absence of such an agreement then as my Executors shall determine. 3. All of the rest, residue and remainder of my-estate,real, personal and mixed and wheresoever the same may be situate,I give,devise and bequeath as follows: a) One-half(1/2)to my daughter,Donna Mae Hippie,her heirs and assigns,provided j she shall survive me by a period of ninety(90)days,but should she fail to survive me then the E amount she would have received shall be paid 50%to her husband,Gerald J.Hippie,his heirs and assigns, provided he shall survive me by a period of ninety(90) days,and the balance thereof including all lapsed legacies,shall be divided equally between my two grandchildren who are Ronald E. Wilson, H, and Toye J. Walker, their heirs and assigns, provided each of them shall survive me by a period of ninety(90)days,but should either of them fail to so survive me then the share such deceased grandchild would have received shall pass to such of his or her issue as shall survive me by a period of ninety(90)days,their heirs and assigns,per stirpes. i { b) The other one-half(1/2)shall be paid to my son,Ronald E. Wilson,provided he _ - d 3 shall survive me by a period of ninety(90)days,but should he fail to so survive me then the same shall be divided equally between his two children,Ronald E.Wilson II,and Toye J. Walker,their heirs and assigns,provided each of them shall survive me by a period of ninety(90) days,but should either of them fail to so survive me then the share such deceased person would have received shall pass to such of his or her issue as shall survive me by a period of ninety(90)days, { their heirs and assigns,per stirpes. . 1 4. I hereby nominate,constitute and appoint my daughter, Donna Mae Ripple, and my son,Ronald E.Wilson,or either of them,as Executors of this my Last Will and Testament,and I further direct that neither of them shall be required to post any bond to secure the faithful performance of his or her duties in the Commonwealth of Pennsylvania or in any other jurisdiction. I j IN WITNESS WHEREOF,I have hereunto set my hand and seal to this my Last Will and Testament written on one(I)page,this �.7.h'. day of St ioreiiigfC (SEAL) . Helen V Wilson Signed,sealed,published and declared by HELEN V.WILSON, the Testatrixabove-named, as and for her Last Will and Testament,in our presence,who,in her presence,at her request,and in the presence of each other,have hereunto subscribed our names as attesting witnesses. i FIRST AND FINAL ACCOUNT OF RONALD E.WILSON AND DONNA H.CLEVER,CP-EXECUTORS OF THE LAST WILL AND TESTAMENT OF HELEN V.WILSON,LATE OF 1196 CREEK ROAD,WEST PENNSBORO TOWNSHIP, CUMBERLAND COUNTY,PENNSYLVANIA,DECEASED DATE OF DEATH: LETTERS TESTAMENTARY ADVERTISED: 12/19/12 CUMBERLAND LAW JOURNAL Jan. 18 & 25 and Feb. 1,2013 FILE NO: THE SENTINEL 21-12-1335 Jan, 10,17 & 24,2013 PRINCIPAL RECEIVED - REAL ESTATE Accountants charge themselves with the following principal amounts received: Date 2012 19-Dec None: Real Estate Sold January 24,2012,subject to retention of life estate. 0.00 TOTAL PRINCIPAL RECEIVED-REAL ESTATE: 4 0 PRINCIPAL RECEIVED - PERSONAL PROPERTY Accountants charge themselves with the following principal amounts received: Date 2012 19-Dec Wells Fargo Savings Acct.No.: 3548507080 35,063.68 Accrued Interest to Date of Death (Allocated) 101 19-Dec Wells Fargo Checking Acct. No.: 8431262230 100.00 Accrued Interest to Date of Death 0.00 19-Dec Wells Fargo Crown Classic Checking No.: 1014206324986 32,212.79 Accrued Interest to Date of Death (Allocated) 020 1st&fznal account Helen Wilson 3.26.14 FINALxls page I 19-Dec Sovereign Bank Checking Account No.: 1721809317 160.02 Accrued Interest to Date of Death 0.00 19-Dec Wells Fargo Advisors Al Western National Life Annuity No.: 11BX204996 Original Premium: $10,000 Not a Probate Asset. Passed Directtly to Beneficiaries Beneficiaries: Ronald E. Wilson,II and Toye J.Walker Value on December 19,2012 N/A Value on December 31,2012: $13,851.62 19-Dec Wells Fargo Advisors - Personal Account No.: 1434-4563 Al Western National Life Annuity No.: 11BX205486 Original Premium: $10,000 Not a Probate Asset. Passed Directtly to Beneficiaries Beneficiaries: Ronald E.Wilson and Donna H. Clever Value on December 19,2012 N/A Value on December 31,2012: $10,047.082 19-Dec Wells Fargo Advisors - Personal Account No.: 1434-4563 Al Western National Life Annuity No.: I1T001564260 Original Premium: $30,000 American General Life Companies Not a Probate Asset. Passed Directtly to Beneficiaries Beneficiaries: Ronald E.Wilson and Donna H. Clever Value on December 19,2012 N/A Value on December 31,2012: $49,789.12 19-Dec Wells Fargo Advisors - Personal Account No.: 1434-4563 Goldman Sachs BK USA CD 100,883.00 CUSIP 38143AKC8 - Sold April 8,2013 Accrued Interest to DOD (Actually 12/31/12) 1,058.63 19-Dec Wells Fargo Advisors - Personal Account No.: 1434-4563 Goldman Sachs BK USA CD 75,177.00 CUSIP 38143AJE6 Accrued Interest to DOD (Actually 12/31/12) 234.25 19-Dec Wells Fargo Advisors - Personal Account No.: 1434-4563 Goldman Sachs BK USA CD 75,020.25 CUSIP 38143AJA4 Accrued Interest to DOD (Actually 12/31/12) 274.52 19-Dec Wells Fargo Advisors - Personal Account No.: 1434-4563 Bank of China CD 75,243.75 CUSIP 06425HY WO Accrued Interest to DOD (Actually 12/31/12) 265.48 1st&final account Helen Wilson 3.26.14 FINALxIs [ �qr a^a Page 2 kubikl.�3� 6i7 19-Dec Boston Global Capital,Inc. - Pursell Associates,Inc. $7,000 GMAC Smart Notes 7.30% 12-15-17 7,056.00 1344 Shares American High Income TR CL.A 15294.72 Cash Balance 105.17 19-Dec Tangible Personal Property Distributed "In-Kind" Sentimental Value Only 0.00 2013 14-Jan Sale of 1991 Plymouth Acclaim to 1,000.00 David A. &Angela A. Bumbarger 14-Jan Sale of 1971 Dodge Dart Swinger to David A. &Angela A. Bumbarger 3,000.00 16-Jan Sovereign Bank Checking Account No.: 1721809317 Reversal of Service Charges upo Closing of Account 90.00 5-Mar Auction of Household Personal Property 7,048.75 Kevin M. Wickard - Gross Sale Proceeds TOTAL PRINCIPAL RECEIVED - PERSONAL PROPERTY: 429,290.22 INCOME RECEIVED Accountants charge themselves with the following income amounts received: Date 2012 28-Dec Boston Global Capital,Inc. - Pursell Associates,Inc. Dividend from American High Income Trust Class A Deposited Cash Account in Brokerage Account 100.82 28-Dec Close Wells Fargo Savings Acct. No.: 3548507080 Accrued Interest to Date of Death (Allocated) 2.00 1st&final account Helen Wilson 3.26.14 FINALxIs o Page 3 28-Dec Close Wells Fargo Checking Acct. No.: 8431262230 Accrued Interest Since DOD 0.00 28-Dec Close Wells Fargo Checking Acct. No.: 8431262230 Accrued Interest to Date of Death (Allocated) 0.00 31-Dec Interest- Personal Crown Checking No.: 1014206324986 0.06 31-Dec Interest -Estate Checking Account No.: 3957747797 0.13 31-Dec Interest- Estate Savings Account No.: 5638392471 1.73 2013 14-Jan Boston Global Capital,Inc. - Rursell Associates,Inc. Pershing Dividend Check Deposited to Estate Checking Account 143.40 16-Jan Close Sovereign Bank Checking Account No.: Accrued Interest Since DOD (none) 0.00 31-Jan Interest -Personal Crown Checking No.: 1014206324986 0.03 31-Jan Interest- Estate Checking Account No.: 3957747797 0.55 31-Jan Interest- Estate Savings Account No.: 5638392471 13.44 28-Feb Interest - Personal Crown Checking No.: 1014206324986 0.02 28-Feb Interest - Estate Checking Account No.: 3957747797 0.28 28-Feb Interest - Estate Savings Account No.: 5638392471 12.15 4-Mar Pershing (Boston Global) Income Checks: GMAC 42.58 American High Income Trust 72.09 29-Mar Interest - Personal Crown Checking No.: 1014206324986 0.02 29-Mar Interest - Estate Checking Account No.: 3957747797 0.43 29-Mar Interest - Estate Savings Account No.: 5638392471 12.10 15-Apr Close Wells Fargo Crown Classic Checking No.: 1014206324986 (This is the Personal Checking Account) Accrued Interest Since Last Posting to date of closing 0.01 1st&final account Helen Wilson 3.26.14 FINALxls Page 4 15-Apr Close Wells Fargo Estate Savings Acct. No.: 5638392471 Accrued Interest Since Last Posting to date of closing 1.35 15-Apr Net Gain (Loss) and Additional Income Upon Liquidation of Four CDs held in Wells Fargo Advisors Personal Account No.: 1434-4563 Total Value on DOD of Four CDs: $328,156.88 Value of In-Kind Dist.To Donna Clever: $150,453.00 Cash Distribution to Estate 4/15/13: $176,355.39 Net Gain (Loss) and Additional Income (1,348.49) 30-Apr Interest - Estate Checking Account No.: 3957747797 1.60 31-May Interest - Estate Checking Account No.: 3957747797 0.97 19-Jun Interest- Estate Checking Account No.: 3957747797 0.56 28-Jul Additional Income Distribution from Wells Fargo Advisors 0.09 TOTAL INCOME RECEIVED (942.08) DISBURSEMENTS Accoutant claims credit for the following amounts paid: Date 2012 19-Dec Checks cleared after death Wells Fargo Crown Classic Checking No.: 1014206324986 12/24/12 - Check# 1813 for 1,635.14 (Note: 12/28/13 $25,000 Transferred to Estate Savings) 12/28/12 - Check# 1815 for 305.00 1/4/13 - Check# 1814 for Westminster Cemetery 1,826.00 1/4/13 - Check# 1810 for Rosa's Team 120.87 1/7/13 -Automatic Pmt Unitedhealthcare Premium 172.25 2/5/13 -Automatic Pont Unitedhealthcare Premium 172.25 3/5/13 -Automatic Pmt Unitedhealthcare Premium 172.25 4/5/13 -Automatic Pmt Unitedhealthcare Premium. 181.00 31-Dec Rebecca Hoover - Severence Pay for Caregiver 800.00 31-Dec Juliet Hodges - Severence Pay for Caregiver 800.00 Ist&final account Helen Wilson 3.26.14 FINALxls �� Page 5 31-Dec Elisa Delp - Severence Pay for Caregiver 800.00 31-Dec Rosa Bowie - Severence Pay for Caregiver 750.00 31-Dec Rosa's Team - In-home care (Full Week plus 2 days) 4,041.00 2013 10-Jan CenturyLink -Telephone Bill 105.61 10-Jan Southampton Township -Trash Collection 46.74 10-Jan Hoffman-Roth Funeral Home & Crematory,Inc. 9,729.44 10-Jan Kough's Oil Serice 563.93 10-Jan Register of Wills - Probate Fees Reimburse Frey &Tiley 411.50 14-Jan Register of Wills - Short Certificates Reimburse Frey &Tiley 10.00 23-Jan RT Carey Trucking,LLC 30 Yard Trash Container 170.80 29-Jan PP&L 125.75 15-Feb Westfield Insurance 155.00 15-Feb Westminster Cemetary 305.00 25-Feb PP&L 32.57 4-Mar Kevin M. Wickard,Auctioneer 1,095.48 Sale of Household Personal Property 4-Mar Kough's Oil Service (Bill of 2/4/13) 761.25 4-Mar Kough's Oil Service (Bill of 2/25/13) 491.34 11-Mar RT Carey Trucking,LLC Disposal Fee 160.16 12-Mar CenturyLink 31.31 12-Mar Kough's Oil Service 759.98 1st&final account Helen Wilson 3.26.14 FINALxls Page 6 5-Apr PP&L(Two Bills) 64.56 5-Apr CenturyLink 22.40 8-Apr Refund - Westfield Insurance (139.00) 15-Apr Reimburse Donna H. Clever for One Week of Care for Rosa's Team 3,024.00 15-Apr Reimburse Donna H. Clever for Christmas Bonus - Rosa's Team 50.00 15-Apr Wells Fargo Advisors - Estate Valuation Fee 25.00 15-Apr US Treasury -Year 2012 Form 1040 24,505.00 15-Apr PA Dept. of Revenue -Year 2012 Form PA-40 6,355.00 15-Apr Reimburse Frey &Tiley Advertising -The Sentinel 200.16 15-Apr Reimburse Frey &Tiley Advertising - Cumberland Law Journal 75.00 15-Apr Reimburse Frey &Tiley Inheritance Tax - Estimated Payment on Account 17 100.00 2-May Wells Fargo Service Fee - Estate Checking Account 30.00 9-Jun Refund - United Healthcare Insurance Co. (697.75) 9-Jun Refund - PP&L (31.95) 18-Jun Refund - Wells Fargo Service Fee - Estate Checking Account (30.00) 31-Oct Refund - PA Department of Revenue -Personal Income Tax (428.54) 9-Dec Frey &Tiley -Attorney's Fees 15,000.00 11-Dec Register of Wills - Filing fee for Inheritance Tax Return 15.00 11-Dec Register of Wills,Agent for PA Dept. of Revenue Additional Inheritance Tax Due/Refund 1276.33 ??? Reserve: Register of Wills - File Family Settlement Agreement TOTAL DISBURSEMENTS 93,14673 I st&final account Helen Wilson 3.26.14 FINALxls Pa �-.•�•�,�, a�es ge 7 RECAPITULATION Total Principal Received - Real Estate Uo Total Principal Received - Personal Property 429290.22 Total Income Received (942.08) Total Receipts 428,348.14 Less Total Disbursements 93,146.83 Balance for Distribution 335201.31 Portion which is Tangible Personal Property (Will 52): Automobiles 4,000.00 Household Personal Property -Auction Proceeds 7,048.75 Tangible Personal Property Distributed "in-Kind" 0.00 Less Expenses of Auction N/A Net Tangible Personal Property(Will 12): 11,04835 Residuary For Distribution (Will 53): Balance for Distribution 335201.31 Less Net Tangible Personal Property (11,048.75) Residuary For Distribution (Will 53): 324,152.56 1st&.flnal account Helen Wilson 3.26.14 FINALxls 1-l"a 1: Page 8 1 PROPOSED SCHEDULE OF DISTRIBUTION 1) Toye J.Walker 2609 South Market Street Mechanicsburg,PA 17055 1/4 Tangible Personal Property Pursuant to Paragraph 2 of Will 2,762.19 1/14/13: Partial Distribution 1,000.00 Household property "in-kind" - Sentimental Value Only 0.00 Final distribution household personal property 1,762.19 Total Distribution of Tangible Personal Property 2,762.19 2) Ronald E.Wilson,II 7 Watson Drive Carlisle,PA 17015 1/4 Tangible Personal Property Pursuant to Paragraph 2 of Will 2,762.19 1/14/13: Partial Distribution 1,000.00 Household property "in-kind" - Sentimental Value Only 0.00 Final distribution household personal property 1,76119 Total Distribution of Tangible Personal Property 2,762.19 3) Donna H.Clever 1202 Creek Road Carlisle,PA 17015 1/4 Tangible Personal Property Pursuant to Paragraph 2 of Will 2,76119 1/14/13: Partial Distribution 1,000.00 Household property "in-kind" - Sentimental Value Only 0.00 Final distribution household personal property 1,762.19 Total Distribution of Tangible Personal Property 2,762.19 1st&final account Helen Wilson 3.2634 FINAL-rls Rt(�,� Page 9 H..r CSd 112 Residuary Pursuant to Paragraph 3 of Will 162,076.28 112 of Boston Global Capital,Inc. - Pursell Associates,Inc. 2(25/13: Direct In-Kind Distribution 1127836 All of$7,000 GMAC Smart Notes 730% 12-15-17 363 of 1344 Shares American High Income TR CL.A (Note: Total based upon Estate's Basis 12/31113. Actual value at distribution different.) Value at Distribution used to equalize. Wells Fargo Advisors - Personal Account No.: 1434-4563 In-Kind Distribution of CDs 75,000.0000 Goldman Sachs BK USA CD CUSIP 38143AJE6 Value on Transfer 414113: 75,137.25 75,000.0000 Bank of China CD CUSIP 06425HY WO Value on Transfer 414!13: 75,309.75 Miscellaneous Additional Value to Equal Amount Jay Bavlish stated in his Apri l 10,2013 email: 6.00 1/2 of Annuities held in Wells Fargo Advisors Account: Al Western National Life Annuity No.: IIBX204996 Not a Probate Asset. Passed Directtly to Beneficiaries N/A Amount Received: Unknown - Estimate: $6,900.00 Al Western National Life Annuity No.: l IBX205486 Not a Probate Asset. Passed Directtly to Beneficiaries N/A Amount Received: $5,066.03 Al Western National Life Annuity No.: 11TOO1564260 American General Life Companies Not a Probate Asset. Passed Directtly to Beneficiaries NIA Amount Received: $23,589.35 Final distribution of Residuary 344.92 Total Distribution of Residuary to Donna H.Clever: 162,076.28 Total Distribution of Tangible Personal Property and Residuary to Donna H.Clever: 164,838.47 I st&final account Helen Wilson 326.14 FINAL xls ExHaff`rIr Page 10 i 4) Ronald E.Wilson 85 Old Mill Road Carlisle,PA 17015 1/4 Tangible Personal Property Pursuant to Paragraph 2 of Will 2,762.18 Wi 1/14/13: Partial Distribution 1,000.00 Household property "in-kind" - Sentimental Value Only 0.00 Final distribution household personal property 1,762.18 Total Distribution of Tangible Personal Property 2,762.18 1/2 Residuary Pursuant to Paragraph 3 of Will 162,076.28 1/2 of Boston Global Capital,Inc.-Pursed Associates,Inc. 2/25/13: Direct In-Kind Distribution 1.1278.35 All of$7,000 GMAC Smart Notes 7.30% 12-15-17 363 of 1344 Shares American High Income TR CL.A (Note: Total based upon Estate's Basis 12/31/13. Actual value at distribution different.) Value at Distribution used to equalize. Wells Fargo Advisors -Personal Account No.: 1434-4563 Cash to Equal In-Kind Distribution of CDs to Donna Clever 4/15/13 Partial Distribution of Cash: 150,453.00 1/2 of Annuities held in Wells Fargo Advisors Account: Al Western National Life Annuity No.: I IBX204996 Not a Probate Asset. Passed Directtly to Beneficiaries N/A Amount Received: Unknown - Estimate: $6,900.00 Al Western National Life Annuity No.: IIBX205486 Not a Probate Asset. Passed Directtly to Beneficiaries N/A Amount Received: $5,066.03 AI Western National Life Annuity No.: IIT001564260 American General Life Companies Not a Probate Asset. Passed Directtly to Beneficiaries N/A Amount Received: $23,589.35 Final distribution of Residuary 344.93 Total Distribution of Residuary to Ronald E.Wilson 162 076.28 Total Distribution of Tangible Personal Property and Residuary to Donna H.Clever: 164,838.46 1st&final account Helen Wilson 3.26.14 FINALxls EXHJW*W Page 11 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERALND SS.: Before me,the undersigned officer,personally appeared Ronald E.Wilson and Donna H. Clever,Co-Executors of the Last Will and Testament of Helen V.Wilson,Deceased, who, being duly sworn according to law,despos and say that the foregoing First and Final Account and Proposed Schedule are true and correct to the best of their knowledge,information and belief. Ronald E. Wilso L Donna H Clever Sworn to and subscribed before me this/Odayof QpJ1 9d1q . 1 N6/' 1ff&"N ENNSriVANIA 1RIfW ATIJM.�ftM% B�Oh o/Car4eb,Cumhmlartl Countyi+A N'Comltlaim E�hea MryA,4014 1st&final account Helen Wilson 3.26.14 FINALxls Page 12