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HomeMy WebLinkAbout05-15-14 r.�.i; (�rrvi- P.r_CC�riCED .irr�"E it I1,HiAY 15 IJI 8: 35 DECEDENT'S ESTATE Q ECiC 1-r Cr ORPW,N'S COURT CUMBERLAND CO., PA COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF ROBERT ARTHUR LIDDICK -, DECEASED No. 21-11-0724 PETITION FOR ADJUDICATION 1 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: Richard C. Snelbaker Supreme Court I.D.No.: 6355 Name of Law Firm: Snelbaker& Brenneman, P.C. Address: 44 West Main Street, Mechanicsburg, PA 17055 Telephone: 717-697-8528 Fax: 717-697-7681 FormOC-01 rev. 10,13.06 Page I of 10 Estate of ROBERT ARTHURLIDDICK Deceased I. Name(s)and address(es)of Petitioner(s): Name_ Kathy Jean Irvin,Executrix Address: 217 Belle Vista Drive Marysville,PA 17051 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? . . . . . . . . . . . . . . . . . . . . . 91 Yes 0 No If not, identify prior accountings, the accounting periods covered, and the date of adjudication of the prior accounting. 2. Decedent died on 06115/2011 Q1 Letters Testamentary or ®Letters of Administration were granted to Petitioner(s)on 06/29/2011 Date of Will (fapplicable): 03/06/2005 Date(s) ofCodicil(s) (ifopplicoble): N/A Date of probate (if different from date Letters granted): same as above Was a bond required?nYes ®No If yes, state amount: Are proofs of advertising of the grant of Letters attached? . . . . . . . . . M Yes 0 No Dates of advertising of the grant of Letters:The Sentinel, July 7, 14, 21, 20011 Cumberland Law Journal, July 15, 22, 29, 2011 For.00-01 re%% 10.13.06 Page 2 of 10 Estate of ROBERT ARTHUR LIDDICK Deceased 3. Was decedent survived by a spouse? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . MYes m 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 mg. 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 (if none, so state): NIA b. Did decedent marry after execution of Will or Codicil(s)? . . . . . . . . . . . rlYes ® No Were any children born to decedent after execution of Will or Codicil(s)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . rl Yes ® No If yes, give names and dates of birth: Name: Date of Birth: T 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 M No Form oC-01 rev. 10.13.06 Page 3 of 10 Estate of ROBERT ARTHUR LIDDICK 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): Nonie and Add' fEach Pet,tv in Interest I Relationship and Cmmnenls i/onv I lnrerest Betsy J. Suggs Guardian for the-, 275 Walton Street Estate of Brandon 519 of residue Lemoyne, PA 170243 V. Liddick Melissa Bobincheck Melissa is the 49% of residue and Robert Bobincheck Administratrix for 1518 Tussey Court the Estate of Mechanicsburg, PA 17050 Paul Johnson. Melissa & Robert ar . the Co-Guardians fo the Estate Dylan X. Johnson Form oC-01 rev. 10.13.06 Page 4 of 10 Estate of ROBERT ARTHUR LIDDICK Deceased Nante and Address of Each Parry a,Into, est I Relationship and Comments ifany I 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. Betsy J. Suggs Melissa & Robert Bobincheck Guardian for Brandon V. Liddick Guardians for Dylan X. Johnson 275 Walton Street 1518 Tussey Court Lemoyne, PA 17043 Mechanicsburg, PA 17050 Melissa Bobincheck as Parent Court Appointment and natural Guardian Date of Birth: 11/06/2003 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 representative of a deceased party, state date of death, date and place of grant of Letters and type of Letters granted. N/A Forro OC-01 re,. 10.11.06 Page 5 of 10 Estate of ROBERT ARTHUR LIDDICK Deceased 10. Other than the claim for the family exemption, list the names of all known claimants and the amount of their claims and state whether each claim is admitted. Name and Address of Each Claimant I Amount of Clain, I Clain, I Will Clain Adapted? Be Paid In Full? Department of Veterans Affairs $8. 120.00 QYes QYes Undocumented claim disputed by _ ®No [KNo the Estate for overpayment of compensation and pension benefits paid to the decedent (See accounting for address [3Yes QYes [--]No ❑No E]Yes ©Yes DNo No ❑Yes El Yes E]No rl 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E]Yes WINO Was family exemption allowed? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E]Yes MNo Family exemption claimant's name and relationship: None: Relalionship: Form OC-0I e,. 10.13.06 Page 6 of 10 Estate of ROBERT ARTHUR LIDDICK 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 9/15/2011 8,000.00 0.00 9/20/2012 349.19 5.41 12/20/2012 37.53 Refund 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? . . . . . . . . . . . . . . . . . . . F71, 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: N/A 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. N/A Form OC-01 rev. 10.13.06 Page 7 of 10 Estate of ROBERT ARTHUR LIDDICK Deceased 16. Had the decedent been adjudicated an incapacitated person? . . . . . . . . . . rl 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. None B. Has notice of the additional receipts and disbursements been given to the parties identified in Paragraph 9 above? . . . . . . . . . . . . . E]Yes []No 18. If a reserve is requested, state amount and purpose. $2,000.00 Amount: h"Pose: Reserve for filing fees, accountant fees and other miscellaneous costs associated with the administration of the Decedent's estate 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 MNo 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . DYes ONo Fo„,HOC-a 10.13.06 Page 8 of 10 Estate of ROBERT ARTHUR LIDDICK 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 Distribulee(s) Amouni/Proportion See Accounting B. Principal: Proposed Distribuiee(s) Ainourd/Proportion See Accounting Submitted By: (All petitioners must sign. Add additional lines if necessary): NamJ of Petitio r Kathy Jean Irvin, Executrix Name of Petitioner: Form OC-01 rer. 10.13.06 Page 9 of 10 Estate of ROBERT ARTHUR LIDDICK Deceased Verification of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies * [that nelsne she is ,;t1e Executrix of the above-named name ofcorpora(lon Estate of Robert Arthur Liddick 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). OAAA Signa ure o n it 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. Signature of Counsel for Petitioner Form OC-01 rev. 10.13.06 Page 10 of 10 PROOF OF PUBLICATION State of Pennsylvania, County of Cumberland Jackie Cox, Sales Director, of The Sentinel,of the County and State aforesaid,being duly sworn, deposes and says that THE SENTINEL,a newspaper of general circulation in the Borough of Carlisle, County and State aforesaid, was established December 13th, 1881, since which date THE SENTINEL has been regularly issued in said County,and that the printed notice or publication attached hereto is exactly the same as was printed and published in the regular editions and issues of THE SENTINEL on the following day(s): July 7, July 14 and July 21 2011 COPY OF NOTICE OF PUBLICATION Affiant further deposes that he/she is not interested in the subject matter of the aforesaid notice or advertisement,and that EKECUTRI%NOTICE all allegations in the foregoing statement as . Letters Testamentary on the Estate nl ROBERT ARTHUR LIDDICK, to time,place and character of publication .deceased,late of East Pennsboro Township,Cumberland County tr Pennsylvania,have been granted to the undersigned. D All persons knowlhg themselves to be Indebted to said Estate will make f r payment Immediately,and those having claims will present them for 111 L/ / -L settlemept to: .. Kathy Jean Irvin . 217 Belle Vista Drive Marysville,PA 17053 1 Executrix $ Waist Main 8 reef MAN,P.C. - Sworn to and subscribed before me this dC We at Meln Slreet " Mechanic Mechanicsburg,PA 17055-0318 - Attorneys �% fINV Notary Public My commission expires: NOTARIAL SEAL BAMBI ANN HECKENDORN Notary Public CARLISLE BOROUGH,CUMBERLAND CNTY My Commission Expires Jan 27, 2014 "> 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 s_ay_s 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: July 15 July 22, and July 29, 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. isa Marie Coyne, Ed or SWORN TO AND SUBSCRIBED before me this 29 of July, 2011 C��Notary Liddick,Robert Arthur, decd. Late of East Pennsboro Town- ship. Executrix: Kathy Jean Irvin, 217 Belle Vista Drive, Marysville, PA 17053. Attorneys: Snelbaker & Brenne- man P.C., 44 West Main Street, NOTARIAL SEAL P.O.Box 318,Mechanicsburg,PA 17055-0318. DEBORAH A COLLINS Notary Public CARLISLE BOROUGH,CUMBERLAND COUNTY My Commission Expires Apr 28,2014 SNELBAKER F5 BRENNEMAN, P.C. A PROFESSIONAL CORPORATION ATTORNEYS AT LAW 44 WEST MAIN STREET MECHANICSBURG, PENNSYLVANIA 17055 KEITH O.BRENNEMAN P. O.BOX 318 RICHARD C.SNELBAKER-OF COUNSEL 717-697-8528 FACSIMILE(717)697-7681 May 15, 2014 Department of Veterans Affairs Certified Mail No. Debt Management Center 7010 1670 0001 0650 3005 Attention: Chief Operations Division Bishop Henry Whipple Federal Building P.O. Box 11930 St. Paul, MN 55111-0930 Scott B. Cooper, Esquire Certified Mail No. Schmidt Kramer P.C. 7010 1670 0001 0650 3012 Attorney for Robert Royer, Administrator of the Estate of Wendy Royer Attorney for Betsy J. Suggs, Legal Guardian of Brandon V. Liddick and the Estate of Brandon V. Liddick 209 State Street Harrisburg, PA 17101 Thomas P. Gacki, Esquire Certified Mail No. Eckert Seamans Cherin & Mellott LLC 7010 1670 0001 0650 3029 Attorney for Melissa Bobincheck, Administrator of the Estate of Paul Johnson Attorney for Melissa Bobincheck and Robert Bobincheck, Guardians for the Estate of Dylan X. Johnson 213 Market Street, 8u' Floor Harrisburg, PA 17101 John F. Yaninek, Esquire Certified Mail No. Thomas, Thomas & Hafer, LLP 7010 1670 0001 0650 3036 Attorney for Kathy Irvin, Executrix of the Estate of Robert Arthur Liddick P.O. Box 999 Harrisburg, PA 17108 SNELBAKER 8 BRENNEMAN, P.C. Estate of Robert Arthur Liddick May 15, 2014 Page 2 Robert Royer Certified Mail No. Administrator of the Estate of Wendy Royer 7010 1670 0001 0650 3043 922 Willeliff Drive Mechanicsburg, PA 17050 Betsy J. Suggs Certified Mail No. Legal Guardian of the person Brandon V. Liddick and 7010 1670 0001 0650 3050 The Estate of Brandon V. Liddick 275 Walton Street Lemoyne, PA 17043 Melissa Bobincheck and Robert Bobincheck Certified Mail No. Melissa Bobincheck, Administratrix of the Estate of 7010 1670 0001 0650 3067 Paul Johnson and Co-Guardian of the Estate of Dylan X. Johnson Robert Bobincheck, Co-Guardian for the Estate of Dylan X. Johnson 1518 Tussey Court Mechanicsburg, PA 17050 Re: Estate of Robert Arthur Liddick Deceased Estate No. 21-11-0724 NOTICE TO PARTIES IN INTEREST The undersigned, as Attorney for Kathy Jean Irvin, the Executrix of the Estate and under the Last Will and Testament of Robert Arthur Liddick, Deceased, hereby gives notice to each of the above named persons pursuant to Rule 6.3 of the Pennsylvania Supreme Court Orphans' Court rules as follows: 1. She has filed this date in the office of the Clerk of Orphans' Court and Register of Wills of Cumberland County, Pennsylvania, at Carlisle, PA, the First and Final Account of her administration as such Executrix, together with an Inventory and Statement of Proposed Distribution and the Petition for Adjudication, true copies of which are enclosed herewith. 2. Said Account and Statement will be presented to ajudge of the Orphans' Court Division of the Cumberland County Court of Common Pleas at the Cumberland County Court House, I Court House Square, Carlisle, PA 17013, on June 17, 2014 at 9:30 o'clock A.M., prevailing time, at which time said Account will be confirmed and distribution ordered in accordance with said Statement of Proposed Distribution unless written objections are filed prior thereto. SNELBAKER 8 BRENNEMAN, P.C. Estate of Robert Arthur Liddick May 15, 2014 Page 3 3. You have the right to file written objections to said Account and Statement prior to the confirmation as scheduled above. v9r truly yours, Richard C. Snelbaker RCS:sks Enclosures cc: Kathy Jean Irvin IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA. ORPHANS' COURT DIVISION FILE NO: 21-11-0724 FIRST AND FINAL ACCOUNT OF Kathy Jean Irvin, Executrix For ESTATE OF ROBERT ARTHUR LIDDICK Social Security#: Tax ID#: 45-6361159 Date of Death: June 15, 2011 Date of Incapacity, if any: None Date of Executrix Appointment: June 29, 2011 Date of First Complete Advertisement: July 7, 2011 Accounting for the period: June 15, 2011 to February 28, 2014 Purpose of Account: Kathy Jean Irvin, Executrix, offers this Account to acquaint interested parties with the transactions that have occurred during her Administration. It is important that the Account be carefully examined. Requests for additional information, questions or objections can be discussed with: Richard C. Snelbaker Snelbaker& Brenneman, P.C. 44 West Main Street Mechanicsburg, PA 17055 Phone#: 717-697-8528 Supreme Court I.D. No: 06355 tai O —:-> -G CT; -% n3 crs :_ v C D r"; "T{ v5 LAW o CEs SNELBAKER& BRENNEMAN, P.C. Page 1 SUMMARY OF ACCOUNT PRINCIPAL PAGE Receipts 3 $555,475.47 Net Loss on Sales or Disposition 3 139.75 $555,335.72 Less Disbursements: Debts of Decedent 3 $ 268,610.25 Funeral Expenses 3 5,250.00 Administration Expenses 4 &5 28,049.95 Family Exemption 5 0.00 Federal, State& Local Taxes 5 8,516.60 Fees and Commissions 5 64,471.80 374,898.60 Balance before Distributions $ 180,437.12 Distributions to Beneficiaries 5 300.00 Principal Balance on Hand $ 180,137.12 For Information: Investments Made 6 Changes in Holdings 6 INCOME Receipts 6 $ 1,860.29 Less Disbursements 6 $0.00 Balance before Distributions $ 1,860.29 Distributions to Beneficiaries 6 $0.00 Income Balance on Hand $ 1,860.29 COMBINED BALANCE ON HAND $ 181,997.41 Listing of unpaid creditors&wrongful death 7 claims Persons interest in the Distribution of Estate 8 Proposed Statement of Distribution 9 Affidavit/Verification 10 LAW OFFICES SNELBAKER& BRENNEMAN, P.C. Page 2 PRINCIPAL RECEIPTS Assets Listed on Inventory per copy of attached: $554,733.56 (Valued as of Date of Death) ADJUSTMENTS TO INVENTORY RECEIVED AS: Proceeds from sale of various autos and auto parts $ 65,761.12 Cumberland County Tax Bureau, refund due decedent 37.76 on 2011 local tax return SHOULD BE: Proceeds from sale of various autos and auto parts 65,760.34 Cumberland County Tax Bureau, refund due decedent 28.84 on 2011 local tax return -9.70 SUBSEQUENT RECEIPTS 6/17/2011 Haller Enterprises, payroll deposited to Fulton Bank checking account 714.08 1/25/2013 PA Department of Revenue, Inheritance Tax refund 37.53 TOTAL PRINCIPAL RECEIPTS $555,475.47 PRINCIPAL GAINS OR LOSSES ON SALES OR OTHER DISPOSITIONS GAIN LOSS 3/9/2012 Raymond James, IRA account $ 139.75 NET LOSS TRANSFERRED TO SUMMARY $ 139.75 DISBURSEMENTS OF PRINCIPAL DEBTS OF DECEDENT 6/17/2011 Fulton Bank, service charge $ 2.00 7/1/2011 MetLife Home Loans, mortgage payment deducted from 268.39 Fulton Bank checking account 7/6/2011 Allstate Insurance, insurance premium deducted from 133.74 Fulton Bank checking account 7/14/2011 GM Card, payoff credit card 29.73 7/14/2011 Verizon, phone service Camp Hill property 104.03 7/14/2011 Verizon Wireless, cell phone service 143.31 7/15/2011 Lower Allen Township, sewer/refuse Camp Hill property 218.30 7120/2011 Debbie Lupoid, Treasurer, real estate taxes Enola 1,159.80 Property 7/25/2011 MetLife Home Loans, mortgage payment on Camp 121,537.08 Hill property from 7/25/2011 to settlement date 7/29/2011 MetLife Home Loans, mortgage payment on Belle 145,013.87 Vista property from 7/29/2011 to settlement date $ 268,610.25 FUNERALEXPENSES 7/1812011 Sullivan's Funeral Home, funeral services $ 5,000.00 7/25/2011 G.T. Watts,tent rental for funeral luncheon 250.00 $ 5,250.00 Low OWICES SNELBAKER& BRENNEMAN, P.C. Page 3 DISBURSEMENTS OF PRINCIPAL (Continued) ADMINISTRATION EXPENSES 7/14/2011 PPL,electric service Bella Vista property from $ 230.93 from 7/14/11 to settlement date 7/20/2011 Deluxe, check printing fee 15.95 7/27/2011 PPL, electric service Camp Hill property from 169.77 7/27/11 to settlement date 8/5/2011 Allstate Insurance, insurance premium 358.69 8/19/2011 PA American Water,water service Enola property 40.75 8/19/2011 George Davis, repair roof damage Belle Vista property 1,548.00 8/31/2011 PPL, electric service Enola property from 8/31/2011 78.25 to settlement date 8/31/2011 Heritage 1, insurance premium Enola property 903.40 9120/2011 PA American Water,water service Camp Hill property 25.04 9/21/2011 RSR Appraisals&Analysts, appraisal fee 350.00 9/27/2011 Settlement charges associated sale of property 6,478.78 located at 940 South 30th Street, Camp Hill, PA a. Wire fee 30.00 b. Repair credit 3,000.00 c. Tax Certification 15.00 d. Transfer tax 1,350.00 e. School tax 1,341.29 f. County tax 742.49 9/28/2011 RSR Appraisals&Analysts, appraisal fee 350.00 10/6/2011 East Pennsboro Sewer Sanitation, sewer/refuse 46.50 Bella Vista property from 10/6/2011 to settlement date 10/18/2011 A&K Pole Building, deposit to repair building Belle 227.50 Vista Property 10/31/2011 Settlement charges associated sale of property 8,027.03 located at 350 Huntington Ave., Enola, PA a. Sellers assistance 5,483.03 b. Notary fees 10.00 c. Tax certification 10.00 d. Transfer taxes 950.00 e. Paramount Exterminating Co. 424.00 f. Roof repairs 1,150.00 11/14/2011 Heritage 1, insurance premium Belle Vista property 1,509.04 12/5/2011 A&K Pole Building, deposit to repair building Belle 227.50 3/30/2012 Settlement charges associated sale of property 2,657.42 located at 216 Belle Vista Drive, Marysville, PA a. Transfer taxes 1,999.00 b. County tax 658.42 3130/2012 Greenawalt&Company, P.C., preparation 2011 450.00 Final Individual Income Tax returns 4/9/2012 Riverbend Nursery, land clearing on Belle Vista property 475.00 9/1/2012 Greenawalt&Company, P.C., preparation Fiduciary 650.00 Income Tax returns ending 5/31/12 9/14/2012 Register of Wills, filing fee for Inheritance Tax Return 15.00 LAW OFICES SNELBAKER& BRENNEMAN. P.C. Page 4 DISBURSEMENTS OF PRINCIPAL (Continued) 9/23/2012 Register of Wills, additional probate fee 415.00 7/14/2013 Greenawalt&Company, P.C., preparation Fiduciary 300.00 Income Tax returns ending 5/31113 The following is to be paid upon confirmation of the Accounting: "' Snelbaker& Brenneman, P.C., costs advanced: 500.40 a. Register of Wills, probate fees 112.50 b. Cumberland Law Journal, advertise 75.00 Executrix Notice c. The Sentinel, advertise Executrix Notice 221.40 d. County of Cumberland, assessment map f 7.50 Belle Vista Drive property e. Register of Wills, short certificates 84.00 Reserve for filing fees, accountant fees and other 2,000.00 miscellaneous costs associated with the administration of the Decedent's estate $ 28,049.95 FAMILY EXEMPTION None $0.00 $0.00 FEDERAL. STATE& LOCAL TAXES 9/15/2011 Register of Wills,Agent, estimated Inheritance Tax $ 8,000.00 4/3/2012 PA Department of Revenue, 2011 Income tax 124.00 9/1/2012 PA Department of Revenue, Fiduciary tax ending 5/31/12 7.00 9/14/2012 Register of Wills, Agent, Inheritance Tax 354.60 7/14/2013 PA Department of Revenue, Fiduciary tax ending 5/31/13 31.00 $ 8,516.60 FEES AND COMMISSIONS 9/27/2011 ReMax 1 st Advantage, realtors commission on $ 6,750.00 940 South 30th Street, Camp Hill, PA 10/31/2011 ReMax 1 st Advantage, realtors commission on 4,750.00 350 Huntington Ave., Enola, PA 12/1612011 Thomas, Thomas& Hafer, retainer fee 5,000.00 3/30/2012 ReMax 1 st Advantage, realtors commission on 9,995.00 216 Belle Vista Drive, Marysville, PA 12/23/2013 Thomas, Thomas& Hafer, attorney fees&costs from 6/3/13 529.78 to 11/30/13 The following is to be paid upon confirmation of the Accounting: Kathy Jean Irvin, Executrix Commission 19,471.10 Snelbaker& Brenneman, P.C., attorney fees 17,975.92 $ 64,471.80 TOTAL DISBURSEMENTS OF PRINCIPAL $ 374,898.60 DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES TO Kathy Jean Irvin, Trustee for Brandon V. Liddick a. Household items retained In-Kind $ 300.00 $ 300.00 LAN�ces TOTAL DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES $ 300.00 SNELBAKER& BRENNEMAN. P.C. Page 5 PRINCIPAL BALANCE ON HAND FIDUCIARY VALUE AT ACQUISITION 2/28/2014 VALUE Real Estate 350 Huntington Avenue, Enola, PA 17025 $0.00 $ 95,923.57 940 South 30th Street, Camp Hill, PA 17011 $0.00 $ 136,174.01 216 Belle Vista Drive, Marysville, PA 17053 $0.00 $ 200,968.08 IRA Accounts $0.00 $ 5,696.84 Automobiles/auto parts $0.00 $ 65,761.12 Household goods $0.00 $ 300.00 Cash $ 221,944.83 $ 49,909.94 Less items listed on page five(5) $ (39,947.42) of Accounting TOTAL PRINCIPAL BALANCE ON HAND $ 181,997.41 $ 554,733.56 INFORMATION SCHEDULES PRINCIPAL INVESTMENTS MADE None $0.00 TOTAL PRINCIPAL INVESTMENTS MADE $0.00 CHANGES IN PRINCIPAL HOLDINGS None RECEIPTS OF INCOME 7/812011 Member's 1 st Federal Credit Union, interest $ 0.23 7/8/2011 Fulton Bank, interest on savings and checking account 0.19 10/18/2011 Garage storage fees(Corvette) 140.00 3/31/2013 Member's 1 st Federal Credit Union, interest on estate checking account 21.75 2/2812014 Member's 1st Federal Credit Union, interest on MMA account 1,698.12 TOTAL RECEIPTS OF INCOME $ 1,860.29 DISBURSEMENTS OF INCOME None $0.00 TOTAL DISBURSEMENTS OF INCOME $0.00 DISBURSEMENTS OF INCOME TO BENEFICIARIES None $0.00 LAW 0MCES TOTAL DISBURSEMENTS OF INCOME TO BENEFICIARIES $0.00 SNELBAKER& BRENNEMAN, P.C. Page 6 * UNPAID CREDITORS: 1. Department of Veterans Affairs Debt Management Center Attention: Chief Operations Division Bishop Henry Whipple Federal Building P.O. Box 11930 St Paul, MN 55111-0930 An undocumented claim from the Department of Veterans Affairs for overpayment of compensation and pension benefits paid to the decedent in the amount of$8,120.00 is disputed by the Estate. ** WRONGFUL DEATH CLAIMS AGAINST THE ESTATE 1. Scott B.Cooper, Esquire Schmidt Kramer P.G. Attorney for Robert Royer,Administrator of the Estate of Wendy Royer Attorney for Betsy J. Suggs, Legal Guardian of Brandon V. Liddick and the Estate of Brandon V. Liddick 209 State Street Harrisburg, PA 17101 2. Thomas P, Gacki, Esquire Eckert Seamans Cherin& Mellott, LLC Attorney for Melissa Bobincheck,Administratrix of the Estate of Paul Johnson Attorney for Melissa,Bobincheck and Robert Bobincheck,Guardians for the Estate of Dylan X.Johnson 213 Market Street, 8th Floor Harrisburg, PA 17101 3. John F. Yaninek, Esquire Thomas,Thomas&Hafer, LLP Attorney for Kathy Irvin, Executrix of the Estate of Robert Arthur Liddick P.O. Box 999 Harrisburg, PA 17108 4. Robert Royer Administrator of the Estate of Wendy Royer 922 Willcliff Drive Mechanicsburg, PA 17050 5. Betsy J. Suggs Legal Guardian of the person Brandon V. Liddick and the Estate of Brandon V. Liddick 275 Walton Street Lemoyne, PA 17043 6. Melissa Bobincheck Administratrix of the Estate of Paul Johnson and Co-Guardian of the Estate of Dylan X. Johnson 1516 Tussey Court Mechanicsburg,PA 17050 7. Robert Bobincheck Co-Guardian of the Estate of Dylan X.Johnson LAW OFFICES 1518 Tussey Court SNELSAKER& Mechanicsburg, PA 17050 BRENNEMAN, P.C. Page 7 PROPOSED DISTRIBUTION TO BENEFICIARIES Kathy Jean Irvin, Executrix and Accountant herein, proposes to distribute the balance of the Estate of Robert Arthur Liddick, Deceased,to wit: $181,997.41 as follows: 1. Betsy J. Suggs, guardian for Estate of Brandon V. Liddick 51% of residue . $ 92,818.68 2. Estate of Paul Johnson and Melissa Bobincheck and Robert Bobincheck, guardians for Estate of Dylan X. Johnson 49%of residue $ 89,178.73 TOTAL DISTRIBUTION: $ 181,997.41 —Notation An undocumented claim from the Department of Veterans Affairs for overpayment of compensation and pension benefits paid to the decedent in the amount of$8,120.00 is disputed by the Estate. LAW OMCES SNELSAKER& BRENNEMAN. P.C. Page 9 AFFIDAVIT I VERIFICATION Kathy Jean Irvin, being duly sworn according to law deposes and says: that she is the Executrix of the Estate of Robert Arthur Liddick, Deceased; that she is the Accountant herein,that the foregoing is a true and complete accounting of her administration of said Estate,that the attached list or or schedule[*]contains the names, addresses and amounts due unpaid creditors and/or[**]claimants who have given proper notice of their claims; that the attached list or schedule[***]contains names and addresses of all persons interested in the distribution of said Estate; and that the facts set forth herein are correct to the best of her knowledge, information and belief. Ka by Jea Irvi Dated: Subscribed and sworn to by��qu THY JEAN IRVIN before me this u�n —day of , 2014 �:kLo' Notary Public COMMONWEALTH OF PENNSYLVANIA Notarial Seal Sandra K.Showers,Notary Pubilc Mechanicsburg Boro,Cumberland County My Commission Expires Nov.22,2015 MEMBER,PENNS LVAMA ASSOOA11O u,nvIARIES LAW OMCES SNELBAKER& BRENNEMAN, P.C. Page 10