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HomeMy WebLinkAbout08-13-14 DECEDENT'S ESTATE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF MARLIN L.MARSH MARSH DECEASED No.� 11-0068 . .. te teo ,f, a3 0 C.5 w? 513-.r, .._- ���{r•-s PETITION FOR ADJUDICATION STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa: O.C. Rule 6.9 This form may be used in all cases involving the Audit of the Account of a Decedent's Estate. If space is insufficient, riders may be attached. Attach the spouse's election, if any; the papers required under items 8-19 inclusive; and any-instrument pertinent to the adjudication. INCLUDE,4TTACHMENTSAT THE BACK OF THIS FORM. Name of Counsel: STEVEN J. SCHIFFMAN,ESQ. Supreme Court I.D.No.:25488 Name of Law Firm: SERRATELLI, SCHIFFMAN&BROWN,PC Address: 2080 LINGLESTOWN ROAD, SUITE 201, HARRISBURG, PA 17110 Telephone: (717) 540-9170 Fax: (717) 540 5481 FdrNYOC-0I mv.10.13.06 Page I of 10 Attachment to Petition for Adjudication Page 2, No.2—On January 14,2011, Letters of Administration were issued to Judy A. Estill and Susan A. Kuhn by the Register of Wills of Cumberland County. By Renunciations dated on or about November 20, 2012,Judy A. Estill and Susan A. Kuhn,daughters of the decedent, renounced as Co-Administrators in favor of Lacy Hayes,Jr., Esquire. By Order of Court dated March 14,2013,Judy A. Estill and Susan A. Kuhn were removed as Administrators. Letters of Administration, D.B.N. were issued to Lacy Hayes,Jr. on March 26,2011 Estate of MARLIN L. MARSH Deceased 3. Was decedent survived by a spouse? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . OYes ®/ 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 seg. 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): JUDY ANN ESTILL,DAUGHTER SUSAN ANN KUHN,DAUGHTER BRENDA SUE SPECK(FORMERLY SLAYBAUGH),DAUGHTER 6. Did decedent marry after execution of Will or Codicil(s)? . . . . . . . . . . . ®Yes M 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 Page 3 of 10 Form OC-01 rev. 10.13.06 Estate of MARLIN L. MARSH Deceased - r W $. Written notice of the Audit as required by Pa. O.C. Rules 6.3, 6.7 and 6.8 has been or will e 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. S: If Notice is yet to be given,a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice shall be submitted at the Audit together with a statement executed by a Petitioner or counsel certifying that such notice has been given. C.' If any person entitled to Notice is not sui juris(e.g., minors or incapacitated persons),Notice of the Audit has been or will be given to the appropriate representative on such party's behalf as required by Pa. O.C. Rule 5.2. D. If any charitable interest is involved,Notice of the Audit has been or will also be given to the Attorney General as required under Pa. O.C. Rule,5.5. In addition,the Attorney General's clearance certificate(or proof of service of Notice and a copy of such Notice)must be submitted herewith or at the Audit. 9. List all parties(charitable and non-charitable)of whom Petitioner(s)has/have notice or knowledge, having or claiming any interest in the estate as beneficiaries under the Will or Codicil(s) or as intestate heirs if there is a complete or partial intestacy: A. State each party's relationship to the decedent and the nature of each party's interest(s): Name and Address o Each Pari in Interest Relationship and Comments,if= Interest JUDY ANN ESTILL DAUGHTER 1/3 2829 SOUTH QUEEN STREET DALLASTOWN, PA 17313 SUSAN ANN KUHN DAUGHTER 1/3 151 SOUTH EAST STREET CARLISLE, PA 17013 Farm OC-01 rev. 10.13.06 Page 4 of 10 �� SERRATELLI SCHIFFMAN & BROWN ,.<. TO: Interested Parties of the Estate of Marlin L. Marsh FROM: Steven J. Schiffman, Esq. RE: Petition for Audit, Court Accounting and Schedule of LORI K.SERRATELLI Proposed Distribution STEVEN J.SCHIFFMAN MICHAEL F.BROWN DATE: August 13, 2014 JOHN D. n dmPA& J This is to advise you that Lac Hayes, Jr. Administrator D.B.N. of the admitted in PA&NJ y y y CARA BOYANOWSKI Estate of Marlin L. Marsh, has filed the Petition for Audit, Final Account and F.R.MARTSOLF Proposed Schedule of Distribution with the Clerk for Audit. Note that the DEBORAH A.HUGHES Executor is requesting a reserve of$5000.00 to pay additional attorney fees to MFRRm c.RErtzEL Steven J. Schiffman, Esquire in order to conclude the administration of the TRACY UPDIKE Estate. Him s.MADDEN In addition,please note the comments on Page 7, Item 14A. regarding CAROL L.VERISH questions for adjudication. Copies of these documents are enclosed for your admined in PA h FL review. ANDREW T.SCHIFFMAN admitted in PA d CA The account will be presented for audit and confirmation at the Office NEB.E.HENDERSHOT of the Register of Wills, Cumberland County Courthouse, Carlisle, of<umvel GARTH A.STEPHENSON Pennsylvania on October 14, 2014 at 9:00 a.m. Any objections to the Account of.,,,"el MD&Dc an'` and Proposed Schedule of Distribution shall be filed no later than 9:00 a.m. on SPERO T.LAPPAS October 14, 2014. at<a�ms<t Thank you for your attention. 2080 LBJGLESTOWN RD.SCE 201 HARRISBURG.PA 17110-9570 ,1717.540.9170 f 717.540.5481 W W W.SSBC-LAW.COM Estate of MARLIN L. MARSH Deceased Name and Address of Each Party in Interest I Relationship and Comments,i(any I Interest BRENDA SUE SPECK DAUGHTER 1/3 (FORMERLY SLAYBAUGH) 100 STONEHEDGE DRIVE CARLISLE, PA 17015 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. 0.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. Form OC-01 rev. 10.13.06 Page 5 of 10 Estate of MARLIN L. MARSH 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 Claim I Claim I Will Claim Admitted? Be Paid In Full? (SEE ATTACHED) Dyes D Yes DNo DNo Dyes D Yes DNo DNo Dyes Dyes DNo No 17— Yes DYes DNo DNo 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dyes DNo Was family exemption allowed? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . DYes DNo Family exemption claimant's name and relationship: Name: Relations/rip: Form OC-01 rev. 10.13.06 Page 6 of 10 Attachment to Petition for Adjudication Page 6, No. 10— Name&Address of Claimant Amount Claimed Claim Admitted Will Claim Be Paid in Full Marc Roberts, Esq. $8,410.50 Yes Yes 149 East Market Street York, PA 17401 (Unpaid Attorney Fees) David Baric, Esq. $2300.00 Yes Yes Baric&Scherer 19 West South Street Carlisle, PA 17013 (Unpaid Attorney Fees) Lacy Hayes,Jr. $3937.50 Yes Yes 2216 Walnut Street Harrisburg, PA 17103-2426 (Additional Executor Fee) Jason P. Kutulakis, Esq. $13,097.85 Yes Yes Abom & Kutulakis 2 West High Street Carlisle, PA 17013 (Unpaid Attorney Fee) Morris&Vedder 3,878.52 Yes Yes c/o Judy A. Estill 2829 S.Queen Street Dallastown, PA 17313 (Reimbursement of Attorney Fees&Costs) Susan Kuhn $255.00 Yes Yes 151 South East Street Carlisle, PA 17013 (Reimbursement of Unpaid Costs) Steven J. Schiffman SERRATELLI, SCHIFFMAN & BROWN, PC 2080 Linglestown Rd., Suite 201 Harrisburg, PA 17110 (Estimated Final Attorney $5,000.00 Yes Yes Fees&Costs) Charles& Dorothy Yana $7,500.00 Yes Yes c/o Nathan C. Wolf Wolf&Wolf 10 West High Street Carlisle, PA 17013 (Real Estate Deposit) Charles Yana $633.50 Yes Yes c/o Nathan C.Wolfe Wolf&Wolf 10 West High Street Carlisle, PA 17013 (Reimbursement of Fuel Oil 11-17-2012) Estate of MARLIN L. MARSH 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: Dale Payment Interest 1-15-2014 3,195.00 ESTATE ASSETS 6-11-2014 228.56 ESTATE ASSETS 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? . . . . . . . . . . . . . . . . . . . ©I Yes [Z 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: See Attached. B. Has notice of the question requiring adjudication been given to the parties identified in Paragraph 9 above? . . . . . . . . . . . . . . . . . . M 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. Farm OC-01 rev.10.13.06 Page 7 of 10 Attachment to Petition for Adiudication Page 7, No. 14A.—The property known as 340 Oxford Road, Gardners, Pennsylvania, was listed for Auction. Charles F.Yana, Dorothy A. Yana (parents of Susan A. Kuhn) and Susan A. Kuhn entered into an Agreement to buy the property on November 26, 2011 for the sum of$155,000.00.The sum of $15,500.00 was deposited by Charles F.Yana and Dorothy L. Yana's check payable to Marc Roberts, Escrow Agent. Conditions of Sale,Agreement and the copy of the deposit check are attached. Prior to closing on the property,the parties took possession of the real estate and the electric service was discontinued by the Estate on November 29, 2011. On December 7, 2011 Charles and Dorothy Yana and Susan Kuhn elected to terminate the Agreement to Purchase because the electric service was terminated. During December, 2011 and January 2012, the buyers were requesting the return of the deposit and the Estate by Judy Estill was refusing to do so. The Co-Administrators,Judy Estill and Susan Kuhn were removed as Co-Administrators and Lacy Hayes,Jr.was appointed as Administrator, D.B.N. Lacy Hayes,Jr. retained the services of Steven J. Schiffman as attorney for the Estate. By letter of April 30, 2013, Steven J. Schiffman sent a letter to Susan A. Kuhn and Charles and Dorothy Yana advising that if the parties failed to close on the property within 10 days that the deposit of $15,500.00 would be forfeited.The April 20, 2013 contained an incorrect attachment and was resent by letter of May 7, 2013. All correspondence is attached.Charles and Dorothy Yana,through their attorney indicated their decision not to purchase the property and their desire to settle the matter of the deposit. The Administrator considered the cost of litigation versus the benefit to the estate. Further,the issues raised by the Buyer would require the hiring of an expert witness. In light of the totality of the circumstances,the Administrator offered and the Buyers agreed to accept a refund of$7,500.00 as full settlement of the deposit refund. The property was subsequently sold to a third party. If no objections are filed, upon issuance of the Decree,the proposed distribution of$7,50p will be paid to Charles and Dorothy Yana. AUCTION OF REAL ESTATE OF ESTATE OF MARLIN L. MARSH November. 26, 2011 CONDITIONS OF SALE 1 . This sale is made by Judy Ann Estill and Susan Ann Kuhn, Co- Administrators of the ESTATE OF MARLIN L. MARSH. 2 . The real estate being sold is known as 340 Oxford Road, South Middleton Township, Cumberland County, Gardners, Pennsylvania 17324 (UPI No. 40-40-2654-021) and is described as appears in Appendix "A. " The Seller' s deed of conveyance shall be based upon this legal description. Any survey of the property required by the Buyer shall be solely at the Buyer' s expense. 3 . This sale is made with reserve. Unless it is announced by the auctioneer that the property will be sold absolutely on this date, the Seller reserves the right to reject any and all bids. The Seller also reserves the right to specify the incremental amount of each successive bid. Upon the auctioneer' s announcement that the reserve has been removed, at the conclusion of bidding, the highest bidder shall be deemed to have purchased the property. 4 . Seller warrants that the title shall be free and clear of all liens and encumbrances and that title is good and marketable, excepting only existing building restrictions, easements, and other like matters of record. 5 . The following expenses of the property shall be prorated as of the date of settlement : County and Township/calendar year basis; School taxes/fiscal year basis; Municipal Refuse charges, if any, as billed. 6 . The cost of State and Local Transfer Taxes shall be divided equally, 1% to Seller and 1% to Buyer. 7 . Ten (10%) percent of the purchase price shall be paid in the form of cash or approved check on this date. In the event of a default by the Buyer in the performance of the contract to buy the property, this down payment shall be non-refundable . B . Seller agrees to execute and deliver a special warranty deed to the property upon payment of the balance of the sales price on the date of settlement. 9 . Settlement shall be within thirty (30) days of this sale date. Possession shall be given to the Buyer on the date of settlement. 10 . The risk of loss to the premises shall shift to the Buyer at the time the auctioneer declares the property to be sold. -Tke- �l 1 P and P nhl igaY7 n„ ' �1+ ra react t61.�.i1y � naa �+ 1 l }�, �ssia �� �- y he e iafsriq �_� ltv insurance c pr to time of ettlem 11 . The announcements made in these Conditions of Sale supersede and take precedence over any conflicting statements made in prior advertising or showings of the property or at any other time. 12 . The real estate and improvements thereon are being sold AS IS . Each bidder shall rely upon his or her own inspection of the property in determining whether and in what amount to bid. Any information furnished by anyone acting on the Seller' s behalf relating to the condition or value of the property has been provided solely as a courtesy to facilitate the bidder' s own inspection, and shall not be relied upon or constitute a warranty as to the subject matter therein contained. 13 . The Sellers are selling this property in a fiduciary capacity and lack the personal knowledge necessary to complete a Seller' s Disclosure Statement . r Y T' LL, C -AdminisVrator of t e MA IN L. MARSH ESTATE I� SAN ANN KUHN, Co-Administrator of the MARLIN L. MARSH ESTATE IT IS HEREBY AGREED BY AND BETWEEN Judy Ann Estill and Susan Ann Kuhn, Co-Administrators of the ESTATE OF MARLIN L. MARSH, hereinafter referred to as "Seller" , and L- Name (s) as de si ed on deed) Address Telephone hereinafter referred to as "Buyer, " that the Buyer has agreed to buy and Seller has agreed to sell the property described in Appendix "A" for the sum of : � /��� Dollars ($ The attached "Conditions of Sale" shall be the terms of this agreement, to be observed and fulfilled by the parties in all respects . On this date, ten ((1-00M percent of that sum: l C ;r C Dollars has been paid to the Seller in partial payment of this purchase, INTENDING TO BE LEGALLY BOUND HEREBY, we have hereunto set our hands and seals on November 26, 2011 . Cr- tSANANNESKTUHIN,L, Co-Administrator, BUYER A i� Co-Administrator, BUYER SELLER BUYER' S ATTORNEY: Appendix "A" ALL that certain tract of land situate in SOUTH MIDDLETON TOWNSHIP, County of Cumberland and State of Pennsylvania, bounded and described as follows : BEGINNING at a point in a public road which point is also a corner of land now or formerly of Eugene Marsh; thence along land now or formerly of the said Eugene Marsh South 69 degrees East, a distance of 217 . 7 feet to an iron pin; thence along land now or formerly of Calvin G. Cook and Alice K. Cook, husband and wife, South 22 degrees 45 minutes East, a distance of 123 . 0 feet to an iron pin; thence by the same South 23 degrees 15 minutes West, a distance of 347 . 0 feet to an iron pin; thence by the same and land now or formerly of William J. McCartney and Alice McCartney, husband and wife, North 69 degrees West, a distance of 310 .4 feet to a point in the center of the said public road; thence along the center of said public road North 23 degrees 15 minutes East, a distance of 430 . 0 feet to a point, the place of BEGINNING. BEING improved with a one-story detached single family dwelling known and numbered as 340 Oxford Road, Gardners, Pennsylvania. IT BEING the same premises which Ronald E. Marsh, Executor of the Kathleen M. Brandt Estate, deceased, and Ronald E. Marsh and Robert V. Marsh, residuary beneficiaries of the Estate of Kathleen M. Brandt, by their deed dated May 17, 2005, and recorded in the Office of the Recorder of Deeds of Cumberland County, Pennsylvania, in Record Book 268 , page 4585, granted and conveyed unto Marlin L. Marsh, single man, who died seized thereof . ! T � d6 0 V �G >;;Ox - I- 0 LLJ D F O K T a D r Z l K< O D Z Z ;' . 3 n T = nn r o � r r m r W a C r 0'3 i C5 , F r u7 o � q ED WOLF & WOLF ATTORNEYS AT LAW NATHAN C.WOLF 10 WEST HIGH STREET STAGY B.WOLF CARLISLE,PENNSYLVANIA 17013 PHONE wolfandwoWRembargmail.com FACSIMILE 717-241-4436 717-241-4437 May 6, 2013 VIA FAX AND MAIL TO: Steven J. Schiffman, Esquire Serratelli Schiffman & Brown, P.C. 2080 Linglestown Rd., Suite 201 Harrisburg, PA 17110-9670 Re: Estate of Marlin Marsh Docket No: 21-11-68 Dear Mr. Schiffman: Please be advised that I represent Mr. and Mrs. Yana in regards to the Marsh property. I have been provided a copy of your letter to Mr. and Mrs.Yana. This case has had an extremely complicated history. I have communicated offers to resolve this case in the past, one of which was communicated through Attorney Kutulakis to which I have not received any response. I am proposing a meeting with all parties with their respective counsel and ask you to take no further action with regard to your letter of last week, specifically with regard to the alleged default until we have had the opportunity to meet. Thank you for your time and consideration regarding this matter. I look forward to hearing from you and to working with you to find an amicable resolution of this dispute. Very truly yours, Natha . W f NCW/mry Cc:Mr.&Mrs.Charles Yana Jason P.Kutulakis,Esquire ��� SERRATELLI SCHIFFMAN & BROWN P.c. LORI K.SERRATELLI STEVEN J.SCHIFFMAN May 7, 2013 MICHAEL F.BROWN JOHN D.SHERIDAN' F.R.MARTSOLF Susan A. Kuhn Charles F. & Dorothy L. Yana 151 South East Street 816 Pine Road cARAA.soYANOwsxl Carlisle, PA 17013 Carlisle, PA 17015 PAIGE MACDONALD-MATTRES MERRITT C.REITZEL Re: Estate of Marlin Marsh JENI S.MADDEN Docket No: 21-11-68 GARTH A.STEPHENSON Dear.Ms. Kuhn MI. Yana and Mrs. Yana: of counsel(MD&Bc bor5 only) o SPERO T.LAPPAS It has been brought to my attention that an incorrect attachment was Of mm5et NEIL E. HENDERSHOT supplied with my April 30, 2013 letter. I apologize for that error. Attached is ofCnnn5et the correct Auction of Real Estate, Conditions of Sale, with Signed 'ADMITTED IN PA&Nl Agreement. A copy of this letter is being provided to Nathan C. Wolf, Esquire who advised he represents Mr. and Mrs. Yana. 2080 LINGLESTOW RD.STE 201 Please note that if you fail to close on this property within 10 days of HARRISBURG,PA 17110-9670 the date of this letter(May 17, 2013), we will direct the escrow agent to pay tel 717.540.9170 over the deposit to the Administrator. At that point, the contract will be void fax 717.540.5481 and any interest you have will be terminated. W .SSBG-LAW.COM Thank you for your attention. Very truly yours, SERRATELLI, CHIFFMAN & BROWN, P.0 SJS/dae Enclosure Steven J. iffman cc: Judy A. Estill Brenda S. Speck Lacy Hayes, Jr., Esq. via e-mail Nathan C. Wolf, Esq. via fax SERRATELLI SCHIFFMAN & BROWN P.�. STEVEN 1• SCHIFFMAN April 30, 2013 tel 717.635.2914 fax 717.635.2944 sschiffTnan@ssBc-LAw.com Susan A. Kuhn Charles F. & Dorothy L. Yana 151 South East Street 816 Pine Road Carlisle, PA 17013 Carlisle, PA 17015 2080 LINGLESTGw RD.STE 201 HARRISBURG,TA 17110-9670 Via Certified Mail tel 717-540 9170 fax 717.540.5481 Re: Estate of Marlin Marsh - www.SSBG-LAw.GOM Docket No: 21-11-68 Dear Ms. Kuhn, Mr. Yana, and Mrs. Yana: Please be advised that this office represents the Administrator of the Estate of Marlin Marsh, Lacy Hayes, Esquire. As you may be aware Mr. Hayes has recently been appointed Administrator. Upon review of the files of this Estate. Mr. Hayes has discovered that you were the purchasers at auction of 340 Oxford Road, Gardners, PA 17324 for the price of$155,000. As part of the Agreement of Sale you paid a $15,500 down payment which is currently held by Attorney Marc Roberts. This letter is to notify you that you are in default under the Agreement of Sale. If you fail to close on this property within 10 days of the date of this letter we will direct the escrow agent to pay over the deposit to the Administrator. At that point the contract will be void and any interest you have will be terminated. SERRATELLI SCHIFFMAN & BROWN Pxc Susan A. Kuhn Charles F. & Dorothy L. Yana Page 2 April 30, 2013 If you wish, please have your attorney contact us with in the 10 day period, otherwise we will consider this matter final and expose the property for sale. Very truly yours, SERRATELLI SCHIFFMAN & BRO Steve . Schiffman SJS/dae Enclosure cc: Judy A. Estill Brenda S. Speck Lacy Hayes, Esquire .. #' _ � � 4 Estate of MARLIN L. MARSH Deceased 16. Had the decedent been adjudicated an incapacitated person? . . . . . . . . . . M, 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? . . . . . . . . . . . . . E3 Yes 01 No 18. If a reserve is requested, state amount and purpose. Amount 5,000.00 Purpose' ATTORNEY FEES AND COSTS PAYABLE TO STEVEN J. SCHIFFMAN IN ORDER TO COMPLETE THE ADMINISTRATION OF THE 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [Z]Yes 17—No If so, attach a copy of the notice. 19. Is the Court being asked to direct the filing of a Schedule of Distribution? . . . . . . . . . . . . . . . . . . . . . . . . . . MYes []No As to real estate only? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . DYes R1 No FormOC-m rev. 10.13.06 Page 8 of 10 Estate of MARLIN L. MARSH 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) AmountlProportion JUDY ANN ESTILL 0 SUSAN ANN KUHN 0 BRENDA SUE SPECK 0 B. Principal: Proposed Disiributee(s) AmountYProportion JUDY ANN ESTILL $22,695 .00 SUSAN ANN KUHN $22, 695 .00 BRENDA SUE SPECK Submitted By: (All petitioners must sign. Add additional lines if necessary): Name of Petits e LA A S, J Name of Petitioner: FormOC-01 rev. 10.13.06 Page 9 of 10 Estate of MARLIN L. MARSH Deceased Verification of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies * [that helsne is fide of the above-named name ofcorporalion 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). Signature of(eti oner *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. ,ems S Signature of Counsel i Petitioner Form OC-01 rev. 10.13.06 Page 10 of 10 PROPOSED SCHEDULE OF DISTRIBUTION Amount Available for Distribution: $113068.18 Less Reserve (Steven J. Schiff man): 5,000.00 $108,068.18 Class 1 Creditors—Costs of Administration: Susan Kuhn (Final Reimbursement of Costs) 225.55 Marc Roberts, Esq. 8,410.50 David Baric, Esq. 2,300.00 Lacy Hayes,Jr. 3,937.50 Jason P. Kutulakis, Esq. 13,097.85 Morris&Vedder 3,878.52 Charles & Dorothy Yana 7,500.00 Charles Yana 633.50 68,084.76 Residuary Distributions: Judy A. Estill (1/3) 22,694.92 Susan Ann Kuhn (1/3) 22,694.92 Brenda Sue Speck (1/3) 22,694.92 IN RE: ESTATE OF MARLIN L. MARSH, a/k/a : IN THE COURT OF COMMON PLEAS MARLIN LEROY MARSH, : CUMBERLAND COUNTY, PENNSYLVANIA Deceased : ORPHANS' COURT DIVISION N O.2 r--11-0068 Z( RULE 6.3 CERTIFICATION I, Steven J. Schiffman, Esquire, do hereby certify that the requirements of Rule 6.3 regarding notice have been met in the above captioned matter. Dated: $�1'L-z- STEVEN J. SCH F 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: March 18, March 25, and April 1, 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,, Editor SWORN TO AND SUBSCRIBED before me this I of April, 2011 F Notary Marsh, Marlin L. a/k/a Marlin Le- 1 roy Marsh,deed. I Late of South Middleton Town- ship. Administratrices:Judy Ann Estill NOTARIAL SEAL and Susan Ann Kuhn,2829 South Queen Street, Dallastown, PA DEBORAH A COLLINS 17313. Notary Public Attorney:_Marc Roberts,Esquire. CARLISLE BOROUGH,CUMBERLAND COUNTY T My Commission Expires Apr 28,2014 * . ``w PROOF OF PUBLICATION State of Pennsylvania, County of Cumberland Jackie Cox,Retail Sales Manager,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): March 12,March 19 and March 26,2011 COPY OF NOTICE OF PUBLICATION A W ISTRATOR NOTICE Estate of MARLIN L.MARSH&We MARLIN LEROY MARSH Afflant further deposes that he/she 1s not Late of South Middleton Township,Cumberland County,PA,deceased interested in the subject matter of the Letters of Administration on said estate having been granted to the undersigned,all persons Indebted thereto are requested to make peymem, aforesaid notice Or advertisement,and that and those having claims or demands against the some will present them all allegations in the foregoing statement as without delay for settlement to the undersigned. Residing at:c/o 2829 South Outten Street,Dallastown,PA 17313 t0 time,place and character of publication Marc Roberts,Esquire Judy Ann Estill are u . I Susan Ann Kuhn r Attorney Administrator 717-e43.1639 Sworn to and subscribed before me this Notary Public My commission expires: NOTARIAL SEAL BAMBIANN HECKENOORN Notary Public CARLISLE BOROUGH,CUMBERLAND CNTY My Commission Expires Jan 27, 2014 t ', Y l, . • ..'i • _ - �F, . . ' i'. i - x.Y ``, ,� ,,1 ��• r' _ �,,: . .. _ !4 � S' . N .r� •NUVrop��r(n�n'SPM.1,'-mytr-IF. 4Cr�aw�!{. .. _ - X fl'�iJ.+ {f � y §� a {i. � ' �. ihaV'fi:��`T? tir.7� .�hfPr "'J-J rt � ::.� �tke � - - mtt4v1 im fi � � - _ . ri r, E pennsylvania DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX REV-1607 EX AFP (12-13) INHERITANCE TAX DlvlsxDM PO BOX 280601 STATENE NT OF ACCOUNT HARRISBURG PA 17128-0601 DATE 06-30-2014 ESTATE OF MARSH MARLIN L DATE OF DEATH 11-27-2010 FILE NUMBER 21 11-0068 COUNTY CUMBERLAND SCHIFFMAN ESQ STEVEN J ACN 101 ST£ 201 ._ Amount 2080 LINDLESTOWN RD Remitted HARRISBURG PA 17110-9670 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS I COURTHOUSE SQUARE CARLISLE PA 17013 NOTE: To ensure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE --I, RETAIN LOWER PORTION FOR YOUR RECORDS (� REV-1607 EX AFP (12-13) INHERITANCE TAX STATEMENT OF ACCOUNT ESTATE OF:MARSH MARLIN L FILE NO. : 21 11-0068 ACN: 101 DATE: 06-30-2014 THIS STATEMENT PROVIDES CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. BELOW IS A-SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 05-19-2014 PRINCIPAL TAX DUE: 31195.00 PAYMENTS (TAX CREDITS) : PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) 01-15-2014 CDO18659 .00 3,195.00 06-11-2014 CDO19299 228.46- 228.46 TOTAL TAX PAYMENT 3,195.00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. r , NOTICE OF INHERITANCE TAX pennsylvan BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 EX AFP (08-13) PO BOX 280601 HARRISBURG PA 17128-0601 DATE 05-26-2014 ESTATE OF MARSH MARLIN L DATE OF DEATH 11-27-2010 FILE NUMBER 21 11-0068 SCHIFFMAN ESq STEVEN J COUNTY - CUMBERLAND_ ACN STE 201 APPEAL DATE: 07-25-2014 2080 LINGLESTOWN RD (See reverse side under Objections) HARRISBURG PA 17110-9670 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE 0, RETAIN LOWER PORTION FOR YOUR RECORDS �--� REV-1547 EX AFP (08-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: MARSH MARLIN LFILE N0. :21 11-0068 ACN: 101 DATE: 05-26-2014 TAX RETURN WAS: C X) ACCEPTED AS FILED ( 7 CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 130,976.00 NOTE: To ensure propel 2. Stocks and Bonds (Schedule B) C2) 442.00 credit to your account . 3. Closely Held Stock/Partnership Interest (Schedule C) (3) 00 submit the upper Porte of this form with your 4. Mortgages/Notes Receivable (Schedule D) C4) •00 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 29,976.00 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) .00 8. Total Assets C8) 161 ,394.00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 89 .517.00 10. Debts/Mortgage Liabilities/Liens CSchedule I) (10) 882.00 11. Total Deductions (11) 90,399.00 12. Net Value of Tax Return (12) 70,995.00 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) 0 14. Net Value of Estate Subject to Tax (14) 70,995.00 NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will reflect figures that include the total of all returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at spousal rate yCIS) .00 .X 00. = .00 16. Amount of Line 14 taxable at lineal rate (I6) 70 .996- OD X 045 = 3,195.00 17. Amount of Line 14 at sibling rate (17) - 00 X 12 = .00 18. Amount of Line 14 taxable at collateral rate (18) . 00 X 15 = .00 19. Principal Tax Due C19)= 3,195.00 TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID C-] AMOUNT PAID 01-15-2014 CDO18659 . 00 3, 195.00 BALANCE OF UNPAID INTEREST/PENALTY AS OF 01-16-2014 TOTAL TAX PAYMENT 3,195.00 BALANCE OF TAX DUE .00 INTEREST AND PEN. 228.46 TOTAL DUE 228.46 IF PAID AFTER DATE INDICATED. SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE BUREAU OF PROGRAM INTEGRITY . DIVISION OF THIRD PARTY LIABILITY ESTATE RECOVERY PROGRAM PO BOX 8406 HARRISBURG,PA 17105-8486 February 18, 2011 LAW OFFICE OF MARC ROBERTS . MARC ROBERTS' 149 E MARKET ST _ YORK PA 17401 Re: Marlin Leroy Marsh SSM: ###-##=4583 Dear Attorney Roberts: Pursuant to your letter dated January 12, 2011, the Department of Public Welfare (DPW) , Estate Recovery Program, has reviewed the information you provided regarding the above-referenced individual, It has been determined that this individual did not receive any type of assistance during the questioned period. Therefore, according to the information you provided, the Department's Estate Recovery Program will not seek any recoveryfrom this estate. 'Sf your client applied for Medical Assistance and had an application and/or .hearing pending at the time of death, please advise us and provide any additional information that may affect a recovery by our Department. If you have any questions, please feel free to contact me. Sincerely, Cx- Vince A..,Pgrter•4I Recovery Section Manager (717)172-66.04 - r COURT OF COMMON PLEAS OF CUMBERLAND,PA ORPHANS' COURT DIVISION File No. 21-11-0068 FIRST AND FINAL ACCOUNTING OF LACY HAYES, JR., Administrator For MARLIN L. MARSH ESTATE Date of Death: November 27, 2010 Date of Incapacity, if any None Date of Appointment: January 14, 2011 Date of First Complete Advertisement: March 26, 2011 Accounting for the Period: November 27, 2010 to July 14, 2014 Purpose of Account: The above fiduciary offers this account to acquaint interested parties with the transactions that have occurred during his/her administration. It is important that the account be carefully examined. Requests for additional information, or questions, or objections,can be discussed with: SERRATELLI, SCHIFFMAN &BROWN,P.C. 2080 LINGLESTOWN ROAD, SUITE 201 HARRISBURG, PA 17110 STEVEN SCHIFFMAN (717)540-9170 Signatures: Supre e Court o. 25488 . i w.3 4: W _ ARI MARLIN L. MARSH ESTATE Summary of Account Principal Page Receipts 2 $ 176,89418 Net Loss on Sales or Other Dispositions 4 (5,229.08) $ 171,665.10 Less Disbursements: 7 Debts of Decedent $ 882.45 Funeral Expenses 9,417.00 Administrative Expenses 36,892.58 Federal, State,, &Local Taxes 3,423.46 Fees & Commissions 8,37150 58,987.99 Balance Before Distributions $ 112,677.11 Less Distributions to Beneficiaries 18 $ 0.00 Total $ 0.00 Principal Balance On Hand 19 $ 112,677.11 For Information: Investments Made 20 Unpaid Expenses 21 Unrealized Gains and Losses 23 Income Receipts 24 $ 165.52 Net Gain on Sales or Other Dispositions 25 0.00 $ 165.52 Less Disbursements: 26 0.00 Balance Before Distributions $ 165.52 Less Distributions to Beneficiaries 27 $ 0.00 Total $ 0.00 Income Balance on Hand 28 $ 165.52 For Information: Investments Made 29 Unpaid Expenses Unrealized Gains and Losses 30 Verification 31 Combined Balance on Band $ 112,842.63 MARLIN L. MARSH ESTATE Receipts of Principal Inventory Value Cash and Cash Equivalents 11/27/2410 ADAMS COUNTY NATIONAL BANK $ 2,005.78 Cash 6,921.00 COINS (Various) 6,134.32 MISCELLANEOUS INCOME 15,500.00 PERSONAL PROPERTY GROSS AUCTION PROCEEDS (See Attached Settlement Statement) 6,80625 UNITED STATES LIABILITY INSURANCE (REFUND) 471.20 US TREASURY SOCIAL SECURITY (5 UNLASHED CHECKS @ $848.00 EACH) 4,240.00 Total Cash and Cash Equivalents $ 42,078.55 Face Amount Bonds,Debentures & T-Bills 100 $100.00 Series E Savings Bond Serial Number: CI 07485254E; Issue Date: April 1945 $ 441.88 Total Bonds,Debentures & T-Bills 441.88 Tangible Personal Property LAWNMOWER $ 800.00 MILITARY YI'EMS 400.00 TOOLBOX/CAR (The Executor received the sum of $2,000 for the 1993 Chevrolet Sedan (disrepair and not running)and a toolbox) 2,000.00 Total Tangible Personal Property 3,200.00 Page 1 (2) Receipts of Principal (Continued) Inventory Value Real Property 11/27/2010 340 OXFORD ROAD GARDNERS, PA 17324 $ 130,976.03 Total Real Property $ 130,976.03 Total Inventory $ 176,696.46 Receipts Subsequent to Inventory 06/25/2013 FOREMOST INSURANCE (REFUND) $ 197.72 06/26/2013 CITIZENS BANK ESTATE ACCOUNT 0.00 04/25/2014 CITIZENS BANK MONEY MARKET ESTATE ACCOUNT 0.00 Total Receipts Subsequent to 197 72 Inventory $ Total Receipts of Principal $ 176,894.18 Page 2 (3) MARLIN L.MARSH ESTATE Gains and Losses on Sales or Other Dispositions of Principal Net Gain Net Loss 01/05/2011 Collection Cash Net Proceeds $ 6,090.00 Inventory Value $ 6,090.00 01/08/2011 Collection Cash Net Proceeds $ 831.00 Inventory Value $ 831.00 01/08/2011 Collection TOOLBOX/CAR (The Executor received the sum of $2,000 for the 1993 Chevrolet Sedan(disrepair and not running) and a toolbox) Net Proceeds $ 2,000.00 Inventory Value $ 2,000.00 01/31/2011 Collection ADAMS COUNTY NATIONAL BANK Net Proceeds $ 2,005.78 Inventory Value $ 2,005.78 02/02/2011 Sale COINS (Various) Net Proceeds $ 105.74 Inventory Value $ 105.74 02/02/2011 Collection US TREASURY SOCIAL SECURITY (5 UNCASHED CHECKS @ $848.00 EACH) Net Proceeds $ 4,240.00 Inventory Value $ 4,240.00 03/09/201.1 Sale COINS (Various) Net Proceeds $ 6,028.58 Inventory Value $ 6,028.58 Page 1 (4) Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss 03/11/2011 Collection LAWNMOWER Net Proceeds $ 800.00 Inventory Value $ 800.00 03/14/2011 Sale MILITARY ITEMS Net Proceeds $ 400.00 Inventory Value $ 400.00 11/26/2011 Collection PERSONAL PROPERTY GROSS AUCTION PROCEEDS (See Attached Settlement Statement) Net Proceeds $ 6,806.25 Inventory Value $ 6,806.25 06/26/2013 Collection FOREMOST INSURANCE (REFUND) Net Proceeds $ 197.72 Inventory Value $ 197.72 06/26/2013 Collection MISCELLANEOUS INCOME Net Proceeds $ 15,500.00 Inventory Value $ 15,500.00 09/26/2013 Sale 340 OXFORD ROAD GARDNERS, PA 17324 Inventory Value $ 130,976.03 Net Proceeds $ 125,746.95 $ 5,229.08 10/18/2013 Collection 100 Face $100.00 Series E Savings Bond Serial Number: C1 07485254E; Issue Date: April 1945 Net Proceeds $ 441.88 Inventory Value $ 441.88 Page 2 (5) Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss 11/21/2013 Collection UNITED STATES LIABILITY INSURANCE (REFUND) Net Proceeds $ 471.20 Inventory Value $ 471.20 Total Gains and Losses $ 0.00 $ 5,229.08 Net Loss $ 5,229.08 Page 3 (b) MARLIN L. MARSH ESTATE Disbursements of Principal Date Paid Amount Paid Debts of Decedent CUMBERLAND VALLEY PAIN MANAGEMENT 01/11/2011 $ 34.45 Check Number 193 Total CUMBERLAND VALLEY PAIN MANAGEMENT $ 34.45 US TREASURY,RECLAIM OF MONTHLY BENEFIT CHECK OVERPAYMENT 02/17/2011 $ 848.00 Check Number N/A Total US TREASURY, RECLAIM OF MONTHLY BENEFIT CHECK OVERPAYMENT $ 848.00 Total Debts of Decedent $ 882.45 Funeral Expenses HOLLINGER FUNERAL HOME AND CREMATORY,INC. 01/05/2011 $ 7,034.00 Check Number 189 Total HOLLINGER FUNERAL HOME AND CREMATORY,INC. $ 7,034.00 SILBAUGH MEMORIAL HEADSTONE 03/09/2011 $ 2,383.00 Check Number 210 Total SILBAUGH MEMORIAL HEADSTONE $ 2,383.00 Total Funeral Expenses $ 9,417.00 Page 1 (7) Disbursements of Principal(Continued) Date Paid Amount Paid Administration Expenses CUMBERLAND COUNTY TAX CLAIM BUREAU (2010 TAX LIEN) 03/11/2011 $ 1,207.16 Check Number 3/11/1 03/11/2011 (Charles Yana was given lawnmower 800.00 in kind as reimbusrement for payment of real estate taxes) Total CUMBERLAND COUNTY TAX CLAIM BUREAU (2010 TAX LIEN) $ 2,007.16 AUTIONEER COSTS PERSONAL PROPERTY 11/26/2011 $ 2,349.25 Total AUTIONEER COSTS PERSONAL PROPERTY $ 2,349.25 BRENDA SPECK(MOWING) 05/20/2011 $ 60.00 Check Number 103 05/21/2011 70.00 Check Number 106 Total BRENDA SPECK (MOWING) $ 130.00 CITIZENS BANK DELUXE CHECKS 07/09/2013 $ 39.75 Check Number ONLINE Total CITIZENS BANK DELUXE CHECKS $ 39.75 CLEANING SUPPLIES Page 2 (8) Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses CLEANING SUPPLIES 01/08/2011 $ 50.72 Total CLEANING SUPPLIES $ 50.72 DAUPHIN COUNTY REGISTER OF WILLS (ADMINISTRATOR OATH FEE) 07/05/2013 $ 20.00 Check Number OL Total DAUPHIN COUNTY REGISTER OF WILLS (ADMINISTRATOR OATH FEE) $ 20.00 DIVERSIFIED APPRAISAL SERVICES (UPDATED APPRAISAL OF 340 OXFORD ROAD, GARDNERS, PA) 07/29/2013 $ 350.00 Check Number 1002 Total DIVERSIFIED APPRAISAL SERVICES (UPDATED APPRAISAL OF 340 OXFORD ROAD, GARDNERS, PA) $ 350.00 DUPLICATION OF KEYS 02/23/2011 $ 30.51 Total DUPLICATION OF KEYS $ 30.51 FOREMOST INSURANCE COMPANY C/O STONE & EDWARDS INSURANCE AGENCY (PROPERTY INSURANCE 340 OXFORD ROAD, GARDNERS, PA) Page 3 (9) Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses FOREMOST INSURANCE COMPANY C/O STONE & EDWARDS INSURANCE AGENCY (PROPERTY INSURANCE 340 OXFORD ROAD, GARDNERS, PA) 07/25/2013 $ 433.72 Check Number OL Total FOREMOST INSURANCE COMPANY C/O STONE & EDWARDS INSURANCE AGENCY (PROPERTYINSURANCE 340 OXFORD ROAD, GARDNERS, PA) $ 433.72 KEVIN M. WICKARD, AUCTIONEER 11/26/2011 $ 292.98 Check Number 110 Total KEVIN M. WICKARD, AUCTIONEER $ 292.98 KYLE BINGER (MOWING) 05/16/2012 $ 100.00 Check Number 121 05/29/2012 80.00 Check Number 122 06/06/2012 160.00 Check Number 124 06/28/2012 80.00 Check Number 125 Page 4 (10) Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses KYLE BINGER (MOWING) 07/12/2012 $ 80.00 Check Number 126 08/20/2013 550.00 Check Number OL 08/20/2013 440.00 Check Number 1004 Total KYLE BINGER (MOWING) $ 1,490.00 LACY HAYES, ESQ, 10/08/2013 $ 11,825.00 Check Number 1005 Total LACY HAYES,ESQ, $ 11,825.00 MARC ROBERTS, ESQ. 10/09/2013 (Costs as outlined on Marc Roberts, $ 810.30 Esq. attached billing statement) Check Number 1006 Total MARC ROBERTS,ESQ. $ 810.30 MARSH EXCAVATING 11/25/2011 $ 200.00 Check Number 109 Total MARSH EXCAVATING $ 200.00 MET ED 01/11/2011 (Dec 02 to Dec 30, 2010) $ 138.76 Check Number 191 02/17/2011 (Dec 31 to Jan 28, 2011) 96.28 Check Number 102 05/04/2011 (Mar 01 to Mar 30, 2011) 12.85 Check Number 105 Page 5 (11) Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses MET ED 06/08/2011 (Apr 29 to May 26, 2011) $ 11.88 Check Number 101 07/08/2011 (May 27 to June 29, 2011) 12.56 Check Number 104 08/01/2011 (Jun 30 to Jul 27, 2011) 9.29 Check Number 105 09/09/2011 (Jul 28 to Aug 30, 2011) 77.64 Check Number 106 01/09/2012 (Dec 08 to Dec 27, 2011) 20.41 Check Number 114 02/07/2012 (Dec 28 to Jan 25, 2012) 25.38 Check Number 116 03/09/2012 (Jan 26 to Feb 29, 2012) 27.48 Check Number 118 04/05/2012 (Mar 01 to Mar 29, 2012) 11.89 Check Number 118 05/16/2012 (Mar 30 to Apr 30, 2013) 19.31 Check Number 120 06/06/2012 (Mar 30 to Apr 30, 2012) 3.00 Check Number 123 07/19/2012 (Jun 02 to Jun 29, 2012) 10.77 Check Number 127 08/05/2012 (Jun 30 to Aug 01, 2012) 8.77 Check Number 128 09/10/2012 (Aug 02 to Aug 30, 2012) 9.76 Check Number 130 10/19/2012 25.09 Check Number 296 11/07/2012 16.96 Check Number 297 Page 6 (12) Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses MET ED 12/05/2012 $ 19.60 Check Number 298 01/09/2013 20.27 Check Number 303 02/05/2013 5.58 Check Number 305 03/13/2013 13.08 Check Number 311 04/09/2013 21.77 Check Number 314 05/10/2013 10.94 Check Number 319 06/07/2013 9.04 Check Number 322 07/09/2013 9.04 Check Number 324 08/09/2013 10.29 Check Number 328 09/23/2013 10.27 Check Number 329 10/14/2013 9.87 Check Number 330 Total MET ED $ 677.83 Page 7 (13) Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses PNC ESTATE BANK ACCOUNT FEES 02/09/2011 $ 10.00 Check Number N/A Total PNC ESTATE BANK ACCOUNT FEES $ 10.00 REGISTER OF WILLS OF CUMBERLAND COUNTY 07/05/2013 $ 45.00 Check Number OL 01/15/2014 15.00 Check Number 1013 Total REGISTER OF WILLS OF CUMBERLAND COUNTY $ 60.00 RICKY STONEBREAKER (REAL ESTATE-ELECTRICAL) 01/25/2011 $ 700.00 Check Number 196 Total RICKY STONEBREAKER (REAL ESTATE-ELECTRICAL) $ 700.00 ROB NESTOR (Furnace Repair) 01/10/2011 $ 675.00 Check Number 190 11/01/2011 80.00 Check Number 108 Total ROB NESTOR (Furnace Repair) $ 755.00 ROBERT C. CAIRNS, TAX COLLECTOR Page 8 (14) Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses ROBERT C. CAIRNS, TAX COLLECTOR 12/08/2011 $ 2,220.82 Check Number 112 12/08/2011 5.50 Check Number 111 Total ROBERT C. CAIRNS, TAX COLLECTOR $ 2,226.32 RT CAREY TRUCKING LLC 01/11/2011 $ 425.00 Check Number 194 05/04/2011 150.00 Check Number 104 Total RT CAREY TRUCKING LLC $ 575.00 SHIPLEY FUEL OIL 02/02/2011 $ 748.37 Check Number 100 03/15/2011 648.84 Check Number 103 10/30/2011 363.89 Check Number 107 01/03/2012 945.35 Check Number 113 02/01/2012 375.69 Check Number 115 Page 9 (15) Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses SHIPLEY FUEL OIL 03/03/2012 $ 302.40 Check Number 117 02/11/2013 758.67 Check Number 307 02/28/2013 583.01 Check Number 309 04/09/2013 322.07 Check Number 313 Total SHIPLEY FUEL OIL $ 5,048.29 SUSAN KUHN (COSTS ADVANCED PER ACCOUNTING) 01/31/2011 $ 5,508.55 Total SUSAN KUHN (COSTS ADVANCED PER ACCOUNTING) $ 5,508.55 US LIABILITY INSURANCE COMPANY 07/05/2013 $ 1,019.00 Check Number OL 07/24/2013 283.20 Check Number 1001 Total US LIABILITY INSURANCE COMPANY $ 1,302.20 Total Administration Expenses S 36,892.58 Page 10 (16) Disbursements of Principal(Continued) Date Paid Amount Paid Federal and State Taxes REGISTER OF WILLS, AGENT 01/15/2014 $ 3,195.00 06/05/2014 228.46 Total REGISTER OF WILLS, AGENT $ 3,423.46 Total Federal and State Taxes $ 3,423.46 Fees and Commissions SERRATELLI, SCHIFFMAN & BROWN, PC 08/28/2013 $ 2,632.50 Check Number 1003 10/09/2013 1,985.00 Check Number 1007 12/04/2013 1,412.50 Check Number 1010 02/19/2014 1,922.50 Check Number 1013 06/11/2014 420.00 Check Number 1012 Total SERRATELLI, SCHIFFMAN & BROWN,PC $ 8,372.50 Total Fees and Commissions $ 8,372.50 Total Disbursements of Principal $ 58,987.99 Page 11 (17) MARLIN L. MARSH ESTATE Principal Balance On Hand Inventory Value Cash and Cash Equivalents CITIZENS BANK ESTATE ACCOUNT $ 2,902.66 CITIZENS BANK MONEY MARKET ESTATE ACCOUNT 110,000.00 SUSAN KUHN ACCOUNT (225.55) Total Cash and Cash Equivalents $ 112.67.7.11 Total Balance on Hand $ 112,677.11 Page 1 (19) MARLIN L. MARSH ESTATE Information Schedules - Principal Inventory Value Exchanges and Stock Distributions $100.00 Series E Savings Bond Serial Number: C107485254E; Issue Date: April 1945 11/27/2010 100 Face Received $ 441.88 10/18/2013 (100) Face Collected (441.88) 340 OXFORD ROAD GARDNERS, PA 17324 11/27/2010 Received 130,976.03 (Sale Price Plus Credits See Attached Settlement Sheet) 09/26/2013 Sold (130,976.03) LAWNMOWER 11/27/2010 Received 800.00 03/11/2011 Collected (800.00) MILITARY ITEMS 11/27/2010 Received 400.00 03/14/2011 Sold (400.00) TOOLBOX/CAR (The Executor received the sum of$2,000 for the 1993 Chevrolet Sedan (disrepair and not running) and a toolbox) 11/27/2010 Received 2,000.00 01/08/2011 Collected (2,000.00) Page 1 (20) MARLIN L. MARSH ESTATE Unpaid Principal Expenses CLYDE VEDDER, ESQ. 7/23/2013 - $1000.00 12/13/2012 - 441.04 2/1/2103 - 469.70 2/11/2013 - 1601.50 4/19/2013 - 314.53 5/10/2013 - 51.75 $ 3,878.52 Total CLYDE VEDDER, ESQ. $ 3,878.52 DAVID BARIC, ESQUIRE $ 2,300.00 Total DAVID BARIC,ESQUIRE $ 2,300.00 JASON KUTULAKIS, ESQUIRE $ 13,097.85 Total JASON KUTULAKIS, $ 13,097.85 ESQUIRE LACY HAYES,ESQ, $ 3,937.50 Total LACY HAYES, ESQ, $ 3,937.50 MARC ROBERTS,ESQ. $ 8,410.50 Total MARC ROBERTS,ESQ. $ 8,410.50 REAL ESTATE DEPOSIT c/o NATHAN WOLF (Charles & Dorothy Yana deposited the sum of$15,500 as a down payment for the purchase of the real estate. The contract was never consummated and the parties agreed to accept a refund of$7500.00 in full settlement of the dispute. If no objections are filed, upon issuance of the Decree, the amount of$7500.00 will be paid as a full settlement. $ 7,500.00 Page 1 (21) Unpaid Principal Expenses (Continued) REAL ESTATE DEPOSIT c/o NATHAN WOLF Total REAL ESTATE DEPOSIT $ 7,500.00 c/o NATHAN WOLF SERRATELLI, SCHIFFMAN & BROWN, PC $ 5,000.00 Total SERRATELLI, $ 5,000.00 SCHIFFMAN & BROWN, PC WOLFE'S FUEL OIL & GAS (OIL FOR RESIDENCE - REIMBURSEMENT TO CHARLES YANA) $ 633.50 Total WOLFE'S FUEL OIL & $ 633.50 GAS (OIL FOR RESIDENCE - REIMBURSEMENT TO CHARLES YANA) Total $ 44,757.87 Total Unpaid Expenses $ 44,757.87 Page 2 (22) MARLIN L. MARSH ESTATE Principal Unrealized Gains and Losses Market Value Inventory Value Gain or (Loss) Total $ 0.00 $ 0.00 $ 0.00 Page 1 (23) MARLIN L. MARSH ESTATE Receipts of Income Income Collected CITIZENS BANK MONEY MARKET ESTATE ACCOUNT 05/23/2014 Interest $ 78.66 06/24/2014 Interest 86.86 $ 165.52 Total Income Collected $ 165.52 Total Income Received $ 165.52 Page 1 (24) MARLIN L. MARSH ESTATE Income Balance On Hand Inventory Value Cash and Cash Equivalents CITIZENS BANK MONEY MARKET ESTATE ACCOUNT $ 165.52 Total Cash and Cash Equivalents $ 165.52 Total Balance on Hand $ 165.52 LACY inistrator of MARLIN L. MARSH ESTATE Page 1 (28) MARLIN L. MARSH ESTATE VERIFICATION LACY HAYES, JR., Administrator of MARLIN L. MARSH ESTATE, hereby declares under oath that said executor has fully and faithfully discharged the duties of their office; that the foregoing First and Final 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 their knowledge there are no claims now outstanding against the Estate; and that all taxes presently due from the Estate have been paid; and that the grant of Letters Testamentary and the first complete advertisement thereof occured more than four months before the filing of the foregoing First and Final Account. This statement is made subject to the penalties of 18 Pa. C.S.A. Section 4904 relating to unswom falsification to authorities. 41— L YES, JR. Dated: e�) ° 0