Loading...
HomeMy WebLinkAbout05-16-14 � �'�c�lo%o�l V In the Court of Common Pleas of Cumberland County, Pennsylvania Orphans' Court Division File No. 21-13-0835 Estate of Nancy R. Donley, Deceased Late of Hampden Township FIRST AND FINAL ACCOUNT AND STATEMENT OF PROPOSED DISTRIBUTION Susan D. Craig, Executrix Date of Death: O6/14/2013 Date of Executrix's Appointment: 08/01/2013 The Sentine]-8/16/13;8/23/13; 8/30/13 Date of First Complete Advertisement: Cumberland Law Journal-8/8/13; 8/16/13;8/23/13 Accounting for the period: � 06/14/2013 to 05/15/2014 Purpose of Account: Susan D. Craig, Executrix,offers this Account to acquaint interested parties with the transactions that have occurred during the Administration. It is important that the Account be carefully.examined. Requests for additional information or questions or objections can be discussed with: Jennifer B. Hipp Bogar and Hipp Law Offices 1 West Main Street o � Shiremanstown, PA 17011 � � rn � rn � co � �, a 717-737-8761 �m � --�'+c `-'; � Supceme Court I.D. No. 86556 � yx., r t-' �`;;Ti a _- � rn a� :�.a `� r� :�' �, � �;e"� �: � "�1 � � � � � �r^ � C7 �^rl '�_ C.� � G � 1'°' f41 O -p � � � -t� � ' SUMMARY OF ACCOUNT Estate of Nancy R. Donley, Deceased For the neriod of June 14, 2013 throu�h May 15, 2014 Fiduciary Current Acquisition PAGES Value Value Proposed Distributions to Beneficiaries 7 744,676.79 PRINCIPAL Receipts: This Account 1 956,337.75 Net Gain (or Loss) on Sales or Other Dispositions 2 -26,509.74 929,828.01 Less Disbursements: Debts of Decedent 0.00 Funeral Expenses 3 1,493.04 Administration Expenses 3 9,928.39 Federal, State& Local Taxes 4 125,274.25 Commissions 4 31,683.89 _ Fees 4 14,700.00 Family Exemption 0.00 183,079.57 Balance Before Distributions 746,748.44 Transfer to (from) Principal 0.00 Distributions to Beneficiaries 5 2,995.11 Principal Balance on Hand 743,753.33 For Information: Investments Made Changes in Holdings INCOME Receipts This Account 6 923.a6 Net Gain (or Loss)on Sales o.00 or Other Dispositions 923.4.s Less Disbursements 0.00 Balance Before Distributions 923.46 Transfer to (from) Income 0.00 Distributions to Beneficiaries o.00 Income Balance on Hand 923.46 For Information: Investments Made Changes in Holdings COMBINED BALANCE ON HAND 744,676.79 Signature Verification SCHEDULE A RECEIPTS OF PRINCIPAL Assets Listed in Inventory Fiduciary (Valued as of Date of Death) Acquisition Value Cash The Bridges at Bent Creek-Refund 1,876.20 Walnut Street Securities(now Cetera)-Pershing 951,258.44 Account Commonwealth of Pennsylvania-2013 Personal 208.00 Income Tax Refund Total Cash 953,342.64 Personal Pronert� Artwork-per appraisal 2,550.00 Jewelry-per appraisal 405.11 Personal Property-sold at private sale 40.00 Total Personal Property 2,995.11 Total Receipts sss,337.75 Total Receipts of Principal s5s,337.75 - 1 - SCHEDULE B GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS - PRINCIPAL in Loss 09/17/2013 Walnut Street Securities(now Cetera)-Pershing Account Net Proceeds 924,748.70 Fiduciary Acquisition Value -951,258.44 -26,509.74 TOTAL GAINS AND LOSSES/PRINCIPAL LESS LOSS -26,509.74 NET GAIN OR LOSS -26,509.74 - 2 - SCHEDULE C DISBURSEMENTS OF PRINCIPAL Funeral Ex ep nses 09/10/2013 Floral Garden Florists-flowers for funeral 165.41 09/10/2013 Thompson Memorials, LLC-gravemarker 1,327.63 Total Funeral Exnenses 1,493.04 Administration Expenses 07/25/2013 Cordier Antiques and Appraisals-appraisal fee 142.50 07/25/2013 Cumberland Law Journal-Executrix's Notice 75.00 08/01/2013 Register of Wills-Probate fee 308.50 08/27/2013 Michael J. Lawler, N.P.-medical bill 80.23 " 09/10/2013 Masland& Barrick-bill to maintain the Decedent's 1,300.16 assets 09/11/2013 The Sentinel -Executrix Notice 157.68 09/11/2013 US Postal Service-certified mail to Register of Wills 6.11 09/12/2013 Henderson 8�Company Jewelers-jewelry appraisal 60.00 fee 09/24/2013 Michael J. Lawler, N. P.-medical bill 13.48 09/27/2013 The UPS Store-fee to ship items to Sara Bishop 1,283.61 12/27/2013 Register of Wills-additional probate 450.00 01/02/2014 Medical Bitling Services, Inc. 13.48 03/27/2014 Masland & Barrick Advisory, Inc.-fee for preparation 440.00 of 2013 Personal Income Tax Returns 05/14/2014 Cetera-Net Igss in Estate account maintained at 1,826.39 Cetera. This figure is due to market fluctuations. This entry is placed here to balance this account. 05/14/2014 Masland & Barrick Advisory, Inc.-account services 771.25 TO BE PAID RESERVES:-Costs to conclude administration of 3,000.00 estate, including preparation and filing of fiduciary income tax returns,and filing of Court Accounting Total Miscellaneous Administrative Exnenses 9,928.39 - 3 - �CHEDULE C DISBURSEMENTS OF PRINCIPAL Continued Federal, State, and Local Taxes 09/10/2013 Register of Wills,Agent-prepayment of Pennsylvania 119,431.55 Inheritance Taxes at 5%discount 12/27/2013 Register of Wills,Agent-Pennsylvania lnheritance 5,842.70 Tax Total Taxes 125,274.25 Commissions TO BE �AID Susan D.Craig-Executrix's commission 31,683.89 Total Commissions 31,683.89 Fees . 12/27/2013 Jennifer B. Hipp,Esquire-fee for representation of 9,800.00 Estate per agreement T� BE PAID Jennifer B. Hipp,Esquire-fee for representation of 4,900.00 Estate per agreement Total Fees 14,700.00 TOTAL DISBURSEMENTS OF PRINCIPAL . 183,079.57 - 4 - . -- - - - - _ _ _ SCHEDULE D DISTRIBUTIONS OF PRINCIPAL 09/27/2013 Sara E. Bishop-specific bequest of Artwork 2,550.00 09/27/2013 Sara E. Bishop-specific bequest of jewelry 405.11 09/27/2013 Susan D. Craig -specific bequest of personal property 40.00 2,995.11 TOTAL DISTRIBUTIONS TO BENEFICIARIES 2,995.11 - 5 - SCHEDULE G RECEIPTS OF INCOME Interest/Bank 04/30/2014 Cetera-interest and dividends earned in Estate 923.46 account through April 30,2014 TOTAL BANK INTEREST 923.46 TOTAL RECEIPTS OF INCOME 923.46 - 6 - PROPOSED DISTRIBUTIONS TO BENEFICIARIES Current Value� Fiduciary 05/15/2014 Acquisition or as noted Value TO: Ashland City Schools Alumni Foundation-proposed distribution 43.205.41 Ashland County Community Foundation -proposed distribution 43,205.41 First Presbyterian Church-proposed distribution 43,205.42 J.Kevin Donley-proposed distribution 142.963.78 John T. Donley-proposed distribution 142,963.79 Sara E. Bishop-proposed distribution 142,963.78 Scholarship Fund of Alexandria City Public Schools-proposed 43,205.42 distribution Susan D.Craig-proposed distribution 142,963J8 744,676.79 Total 744,676.79 - 7 - In the Court of Common Pleas of Cumberland County, Pennsylvania Orphans' Court Division File No. 21-13-0835 Estate of Nancy R. Donley, Deceased Verification Susan D. Craig, Executrix under the Last Will and Testament of Nancy R. Donley, Deceased, hereby declares under oath that he/she has fully and faithfully discharged the duties of his/her office;that the foregoing Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the Estate have been paid in full; that, to his/her knowledge,there are no claims now outstanding against the Estate;that all taxes presently due from the Estate have been paid; and that the grant of Letters Testamentary and the first complete advertisement thereof occurred more than four months before the foregoing Account. This statement is made subject to penalties of 18 Pa. C.S.A. Section 4904 relating to unsworn falsification to authorities. Dated: �- 1 �^— � y ��7� � �-�� Susan D. Craig, Executrix DECEDENT'S ESTATE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF NANCY R. DONLEY , DECEASED No. 21-13-0835 0 c� � � � � � � � � � � � � � � _� PETITION FOR ADJUDICATION/ � � � rn �� � STATEMENT OF PROPOSED DISTRIBUTI�t � �t` ;��. ti;� c� PURSUANT TO Pa. O.C. Rule 69 c7 � ° � .�- �'.' o � �-` c� . � Qo r � -� —+ � o � � -n 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. INCLUDE ATTACHMENTS AT THE BACK OF THIS FORM. . Name of Counsel: Jennifer B. Hipp, Esquire Supreme Court I.D.No.: 86556 Name of Law Firm: James D. Bogar Law Offices Address: One West Main Street, Shiremanstown, PA 17011 Telephone: (�17) 737-8761 Fax: (717) 737-2086 Fo,-m oc-o� rev. l0.13.06 Page 1 of 10 Estate of NANCY R. DONLEY , Deceased 1. Name(s) and address(es) of Petitioner(s): Name: Susan D.Craig Address: 24 Kensington Square Mechanicsburg,PA 17050 Identify any executors or administrators who have not joined in the Petition for Adjudication and Statement of Proposed Distribution and state reason: N/A 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 June 14, 2013 � Letters Testamentary or �Letters of Administration were granted to Petitioner(s) on Aueust 1. 2013 Date of Will (fapplicable): February 12, 2005 Date(s) of Codicil(s) ('f applicable): N/A Date of probate (if 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: The Sentinel 8/16/13; 8/23/13; 8/30/13 Cumberland Law Journal 8/8/13; 8/16/13; 8/23/13 FormOC-0/ rev. 10.13.06 Page 2 of 10 __ _ _ __ ___ Estate of NANCY R. DONLEY , Deceased 3. Was decedent survived by a spouse? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �Yes �No If yes, name of the surviving spouse: 4. Has the surviving spouse filed to take an elective share? . . . . . . . . . . . . . �Yes �No (See Section 2201 et s�. of the Probate, Estates and Fiduciaries Code) If yes, date of election: 5. In the case of an intestacy, state the names of the decedent's surviving children or surviving issue of deceased children (if none, so state): N/A 6. Did decedent marry after execution of Will or Codicil(s)? . . . . . . . . . . . �Yes � No Were any children born to decedent after execution of Will or Codicil(s)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �Yes � No If yes, give names and dates of birth: Name: Date of Birth: 7. If required by the Medical Assistance Estate Recovery Act, 62 P.S. § 1412, was a request for a statement of claim sent to the Department of Public Welfare? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �Yes � No Formoc-o� rev. �o.�3.n6 Page 3 of 10 . _ _ . __ _. . _ _ _ __ _ _ _ _ Estate of NANCY R. DONLEY , 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 ar Codicil(s) or as intestate heirs if there is a complete or partial intestacy: A. State each party's relationship to the decedent and the nature of each party's interest(s): Name and Address of Each Party in Interest I Relationshrp and Comments,if any I Interesl See Attached. Form OC-01 rev.10.13.06 page 4 Of 1� Estate of NANCY R. DONLEY , Deceased Name and Address of Each Parry in Interest I Relationship and Comments,if any I lnterest B. Identify each party who is not sui juris (e.g., minors or incapacitated persons). For each such party, give date of birth, the name of each Guardian and how each Guardian was appointed. If no Guardian has been appointed, identify the next of kin of such party, giving the name, address and relationship of each. None C. State why a Petition for Guardian/Trustee Ad Litem has or has not been filed for this Audit (see Pa. O.C. Rule 12.4). N/A D. If distribution is to be made to the personal representative of a deceased party, state date of death, date and place of grant of Letters and type of Letters granted. N/A Form oc-or Yev. io.i3.o6 Page 5 of 10 Estate of NANCY R. DONLEY , 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 Amount of Claim Claim Will Claim Admitted? Be Paid In Full? �Yes �Yes ONo �No �Yes �Yes �No �No �Yes �Yes �No �No �Yes �Yes ❑No �No If the estate is insolvent, attach a schedule setting forth the order of preference under 20 Pa.C.S. § 3392 and the proposed payments. 11. Was family exemption claimed? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �Yes �No Was family exemption allowed? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �Yes �No Family exemption claimant's name and relationship: Name: Relationship: Form OC-01 rev. 10.13.06 Page 6 Of 1� Estate of NANCY R. DONLEY , 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 09/10/2013 119,431.55 12/27/2013 5,842.70 13. On the date of death, was the decedent a fiduciary (personal representative, trustee, guardian, agent under power of attorney) or surety on the bond of a fiduciary? . . . . . . . . . . . . . . . . . . . ❑Yes �No If yes, provide the name of the estate, indicate whether an account has been filed and confirmed absolutely and all awards performed, or, in the alternative, how the decedent's estate will be discharged for the decedent's fiduciary administration of the estate. 14. A. Describe in detail any questions requiring adjudication and state the position of the Petitioner(s) as to each question: None B. Has notice of the question requiring adjudication been given to the parties identified in Paragraph 9 above? . . . . . . . . . . . . . . . . . . ❑Yes �No 15. If Petitioner(s) has/have knowledge that a share has been assigned, renounced, disclaimed or attached, provide a copy of the assignment, renunciation, disclaimer or attachment, together with any relevant supporting documentation. FoYm oc-ni reV. �o.i3.o6 Page 7 of 10 Estate of NANCY R. DONLEY , Deceased 16. Had the decedent been adjudicated an incapacitated person? . . . . . . . . . . 0 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? . . . . . . . . . . . . . �Yes �No 18. If a reserve is requested, state amount and purpose. Amounr: 3�000.00 PuYP°Se: Costs to conclude administration of the estate, including preparation and filing of fiduciary income tax returns and filing of Court Accounting If a reserve is requested for counsel fees, has notice of the amount of fees to be paid from the reserve been given to the parties in interest? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �Yes �No If so, attach a copy of the notice. 19. Is the Court being asked to direct the filing of a Schedule of Distribution? . . . . . . . . . . . . . . . . . . . . . . . . . . �Yes �No As to real estate only? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . DYes �No Form OC-01 rev. 10.13.06 P1ge g Of 1� Estate of NANCY R. DONLEY , Deceased Wherefore, your Petitioner(s) ask(s) that distribution be awarded to the parties entitled and suggest(s)that the distributive shares of income and principal (residuary shares being stated in proportions, not amounts) are as follows: A. Income: Proposed Distributee(s) AmounilProportion See attached. B. Principal: Praposed Distributee(s) AmounllProportion See attached. Submitted By: (All petitioners must sign. Add additional lines if necessary): ���'y°"" � � '�`�( Name of Petitioner: Susan D. Craig Name of Petitioner: Form OC-01 rev. /0.I3.06 Page 9 of 10 Estate of NANCY R. DONLEY , Deceased Verification of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies * �tllat he/she is rrrre 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). .`a��•!.Lr��"� � C J� Signature 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. , ignatur o Coun el for Petitioner Form OC-01 rev. 10.13.06 Page 10 of 10 , . Petition for Adjudication (Continued) 9. A. Name and Address Relationship Interest Susan D. Craig Sister 20% 24 Kensington Square Mechanicsburg, PA 17050 Sara E. Bishop Niece 20% 410 w. Holly Street Fayetteville, AR 72703 John T. Donley Brother 20°s 11 Shoreline Drive PO Box 588 Perrysville, OH 44864 J. Kevin Donley Nephew 20% PO Box 663 Mendocino, CA 95460 First Presbyterian Church Charity 5°s 320 Church Street Ashland, OH 44805 Ashland City Schools Charity 5% Academic Foundation n/k/a Ashland City Schools Alumni Foundation PO Box 186 Ashland, OH 44805 Ashland Community Foundation Charity 50 n/k/a Ashland County Community Foundation 300 College Avenue Ashland, OH 44805 Scholarship Fund of Charity 5s Alexandria City Public Schools 3330 King Street Alexandria, VA 22302 Proposed Distributions (Includes Principal and Income) : Ashland City Schools Alumni Foundation $ 43,205.41 Ashland County Community Foundation $ 43,205.41 First Presbyterian Church $ 43,205.42 Scholarship Fund of Alexandria City Public Schools $ 43,205.42 J. Kevin Donley $142, 963 .78 John T. Donley $142, 963 .79 Sara E. Bishop $142, 963 .78 Susan D. Craig $142, 963 .78 TOTAL $744,676.79 PROOF OF PUBLICATION State of Pennsylvania,County of Cumberland lackie Cox,Director of Sales,of The Sentinel,of the County and State aforesaid,being duly sworn,deposes and says that THE SENTINEL,a newspaper of general circulation in the Borough of Carlisle,County and State aforesaid,was established December 13�, 1881,since which date THE SENTINEL has been regularly issued in said County,and that the printed notice or publication attached hereto is exactly the same as was printed and published in the regular editions and issues of THE SENTINEL on the following day(s): Au�ust 16,23,30,2013 COPY OF NOTICE OF PUBLICATION , � �,, , � EcuroR�s NOTICE � Affiant further deposes that he/she is not ! 6stib ot NANCY R.DONLE�Y_�. � interested in the subject matter of the '; �¢�'u,.E,m�,f Na,►�,R. pde1 aforesaid notice or advertisement,and that ��'; ��""'�'P°""`f'"At"" �0"18 all alle ations in the fore oin statement as fy�� . .�il{�e%so�%Jtnowxg�em'aelv - ' be In' said Esta�e g g g ` "tS,tn�cs itn)neiliate payment,e m$W��� to time lace and character of ublication F�aea qm,w�tnout deteY.tor setuement to: �p P ' $w�+ts:crqiy,e:ecutriz .� e. '�`` dwUennifMiC$.Hipp,Esquiro One West Main Street Shire�tia�town.PA 17011 Sworn to and subscribed before me this ,'��C�0.0 r�l ��I ld{L.S�i � �� � . Notary ublic My commission expires: COMMONWEALTH OF PENNSYLVANIA NoWrial Seal Bethany M.i-lc�ltry,Notary Public CaHisfe r3aro,Cumberland County My Commission Expires Sept.26,2015 MEMBER,PENNSYLVANIA ASSOCIATION OF NOTARiES « PROOF OF PUBLICATION OF NOTICE IN CUMBERLAND LAW JOURNAL (Under Act No. 587, approved May 16, 1929), P. L.1784 COMMONWEALTH OF PENNSYLVANIA : . ss. COUNTY OF CUMBERLAND . Lisa Marie Coyne, Esquire, Editor of the Cumberland Law Journal, of the County and State aforesaid, being duly sworn, according to law, deposes and says that the Cumberland Law Journal, a legal periodical published in the Borough of Carlisle in the County and State aforesaid, was established January 2, 1952, and designated by the local courts as the official legal periodical for the publication of all legal notices, and has, since January 2, 1952, been regularly issued weekly in the said County, and that the printed notice or publication attached hereto is exactly the same as was printed in the regular editions and issues of the said Cumberland Law Journal on the following dates, viz: Au ust 9 Au ust 16 and Au ust 23 2013 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. � r Li a Marie Coyne, Edit SWORN TO AND SUBSCRIBED before me this 23 day of August, 2013 Notary Donley,Naacy R., dec'd. Late of Hampden Township. Executrix: Susan D. Craig c/o °°"�°' Jennifer B. Hipp, Esquire, One �10TARIAL SEAL West Main Street, Shiremans- DE�ORAH A COLLINS town,PA 17011. P�atary Pubiic Attorney: Jennifer B. Hipp, Es- CAfiLISIE BOROUGH,CUMBERLAND COUNTY quire, One West Main Street, N!y Commission Expires Apr 28,2014 Shiremanstown,PA 17011. ---�-���-��-