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HomeMy WebLinkAbout09-11-14 DECEDENT'S ESTATE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF EVELYN T. BRENNEMAN DECEASED n 2E _ rn No. 21-13-0723 O -zo J L7 O mm PETITION FOR ADJUDICATION --a -n STATEMENT OF PROPOSED DISTRIBUTION ? c PURSUANT TO Pa. O.C.Rule 6.9 -,a '—' rr- m a (n o D w � 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: No V. Otto III Supreme Court I.D.No.:27763 Name of Law Firm: Martson Law Offices Address: 10 East High Street, Carlisle, PA 17013 Telephone: (717) 243-3341 Fax: (717) 243-1850 Farm OC-01 rev.10.13.06 Page 1 of 10 `\W1 J/ V V Estate of EVELYN T. BRENNEMAN Deceased 1. Name(s) and address(es) of Petitioner(s): Name: Manufacturers&Traders Trust Co.,Exec. Address: One West High Street Carlisle,PA 17013 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? . . . . . . . . . . . . . . . . . . . . . ®Yes El No If not, identify prior accountings, the accounting periods covered, and the date of adjudication of the prior accounting. 2. Decedent died on May 23, 2013 ® Letters Testamentary or ®Letters of Administration were granted to Petitioner(s)on June 27. 2013 Date of Will (ifapplicable): February 23, 2009 Date(s) ofCodicil(s) (if applicable): None 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 El No Dates of advertising of the grant of Letters:The Sentinel - September 6, 13, 20, 2013 Cumberland Law Journal - September 13, 20 and 27, 2013 Form OC-01 rev.10.13.06 Page 2 of 10 Estate of EVELYN T. BRENNEMAN Deceased 3. Was decedent survived by a spouse? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes 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 sue. 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 (ifnone, so state): None. 6. Did decedent marry after execution of Will or Codicil(s)? . . . . . . . . . . . rl Yes [?] No Were any children born to decedent after execution of Will or Codicil(s)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 Yes M 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . MYes E] No Form OC-01 rev.10.13.06 Page 3 of 10 Estate of EVELYN T. BRENNEMAN 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): Name and Address of Each Party in Interest I Relationship and Comments,ifany I Interest M&T Bank, Trustee Evelyn T. Brenneman 100% of residue One West High Street Trust Carlisle, PA 17013 Form OC-01 rev.10.13.06 Page 4 of 10 Estate of EVELYN T.BRENNEMAN Deceased Name and Address of Each Parry in Interest 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. Not applicable. 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). Not applicable. 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. Not applicable. Form OC-01 rev.10.13.06 Page 5 of 10 Estate of EVELYN T. BRENNEMAN 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? [_-]Yes Yes ONo rjNo FlYes Yes EJNo No ®Yes El Yes MNo El No MYes ®Yes E:]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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17Yes ®No Was family exemption allowed? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0Yes RINo Family exemption claimant's name and relationship: Name: Relationship: Form OC-01 rev. 10.13.06 Page 6 of 10 Estate of EVELYN T.BRENNEMAN 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 08/20/2013 19,000.00 None 02/25/2014 30,765.09 None 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 M 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. Form OC-01 rev. 10.13.06 Page 7 of 10 Estate of EVELYN T. BRENNEMAN Deceased 16. Had the decedent been adjudicated an incapacitated person? . . . . . . . . . . 0 Yes Mi No If yes, attach a copy of the Order if available;otherwise state the Court,term, number, date, and name of Hearing Judge. 17. A. List or attach a separate list of additional receipts and disbursements since the closing date of the Account. B. Has notice of the additional receipts and disbursements been given to the parties identified in Paragraph 9 above? . . . . . . . . . . . . . ®Yes ®No 18. If a reserve is requested, state amount and purpose. Amount 68,440.00 "'P' Martson Law Offices -Attorney's Fee - $19,125.00 M&T Bank-Executor's Fee - $48,376.00 Fiduciary Income Tax- $174.00 Filing Fee - $765.00 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . MYes E]No If so, attach a copy of the notice. 19. Is the Court being asked to direct the filing of Schedule of Distribution? . . . . . . . . . . . . . . . . . . . . . . . . . . ®Yes r1No As to real estate only? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . DYes MNo Form oC-01 r".10.13.06 Page 8 of 10 Estate of EVELYN T. BRENNEMAN 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 Disrributee(s) AmountlProportion Evelyn T. Brenneman Trust 100%of residue B. Principal: Proposed Distributee(s) AmouwlProportion Evelyn T. Brenneman Trust 100%of residue Submitted By: (All petitioners must sign. Add additional lines if necessary): James A. Smiley,Vice President Q v`, me of Petitioner:Manufacturers Oraders Trust C Name of Petitioner: Form OC-01 rev. 10.13.06 Page 9 of 10 Estate of EVELYN T. BRENNEMAN Deceased Verification of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies * [that WAe he is rill, Vice President of the above-named name ofcorporaaon Manufacturers&Traders Trust Co. 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). gnature of Petitioner *Corporate petitioners must complete bracketed information. Certification of Counsel The undersigned counsel hereby certifies that the foregoing Petition for Adjudication/ Statement of Proposed Distribution is a true and accurate reproduction of the form Petition authorized by the Supreme Court, and that no changes to the form have been made beyond the responses herein. Signature of Co el for Petitioner Farm OC-01 rev. 10.13.06 Page 10 of 10 i 1 � t �.. � � ::� . PROOF OF PUBLICATION State of Pennsylvania,County of Cumberland Tackie 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 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): September 6,13,20,2013 COPY OF NOTICE OF PUBLICATION Affiant further deposes that he/she is not ESTATE NOTICE interested in the subject matter of the Letters Testamentary on the Estate of EVELYN T.BRENNEMAN,late of aforesaid notice or advertisement,and that South Middleton Township,Cumberland County.Pennsylvania,deceased, have been granted to the undersigned. all allegations in the foregoing statement as All persons knowing themselves to be indebted to said Estate will make t0 time,place and character of publication payment immediately,and those having claims will present them for P p settlement to are 'lie. Manufacturers and Traders Trust Company,Executor / Go MARTSON LAW OFFICES ' 10 East High Street Carlisle.PA 17013 No V.Ono,III,Esquire - i MARTSON LAW OFFICES , Attorneys .' i Swom to and subscribed before me this ,14�' d (J�S>!I�omhrr X013 . Nota Public My commission expires: COMMONWFACPN SYLVANIA , Notarial$Cal Bethany M.Holtry,NotaN Public - Cadisie guru,Cumberland Wunty • My Commissbtt FxpVes� 26,2015 ' MEMBER PENNSYLVANU A55pLTAnON OF NOTAltIFS v 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: September 13, September 20, and September 27, 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. isa Marie Coyne/Editor SWORN TO AND SUBSCRIBED before me this 27 day of September, 2013 Brenneman,Evelya T.,decd. Notary - _Late of South Middleton Town- ship. Executor:Manufacturers&Trad- ers Trust Company c/o Martson Law Offices, 10 East High Street, NOTARIAL SEAL Carlisle, PA 17013. Attorneys:No V.Otto,III,Esquire, i DEBORAH A COLLINS Martson Law Offices. Notary Public - - CARLISLE BOROUGH,CUMBERLAND COUNTY My Commission Expires Apr 28,2014 MARTSON DEARDORFF WILLIAMS OTTO GILROY & FALLER MARTS O N Wll3 "l F.MAR1•SON GEORGE B. FALLER JR.* JOHN B.FOWLER III DAvtD A. FrizsIMONS LAW OFFICES DANIEL j. iLLIAm* CHRS T H T. E.RICE THOMAS J.WILLVuMS* SETH T.MOSF.BEY IVO V.OTTO III KNI EI MAxwFjL 10 EAST HIGH STREET HUBERT Y.GILROY AARON S.HAYNES CARLISLE,PENNSYLVANIA 17013 •BoasD CercnnsD Cms.Teus.Ssecuurr TELEPHONE (717)243-3341 tBou CetmateD Won. 'Co.nENSA=N Sescuurr FACSIMILE (717)243-1850 INTERNET w .=tsonlawcom September 11, 2014 Mr. James A. Smiley Trustee Manufacturers and Traders Trust Company One West High Street Carlisle, PA 17013 RE: Estate of Evelyn T. Brenneman Our File No. 7553.1 Dear Mr. Smiley: Enclosed is a Notice of Filine First and Final Account and Petition for Adjudication/Statement of Proposed Distribution and Call for Audit or Confirmation and a copy of the First and Final Account and Petition of Manufacturers and Traders Trust Company, Executor of the Estate of Evelyn T. Brenneman. As stated on the Notice, the Account will be presented for confirmation in Court Room No. I of the Cumberland County Courthouse, Carlisle, PA, at 9:30 a.m. on Tuesday, October 14,2014. Please contact our office should you have any questions or concerns. Very truly yours, MARTSON LAW OFFIC S 0 Melissa A. Scholly Estates Paralegal Enclosures cc: Mr. James A. Smiley, M&T Bank, Executor(w/enc.) F.TILESCIient0553 BrennemanV 553.1 Evelyn EstateW553.I account hr notice evelyn.estate.w d INFORMATION • ADVICE • ADVOCACY SM ommmmmmmmi IN RE: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF EVELYN T. BRENNEMAN, DECEASED : ORPHANS' COURT DIVISION NO. 21-13-0723 NOTICE OF FILING FIRST AND FINAL ACCOUNT AND PETITION FOR ADJUDICATION/SCHEDULE OF PROPOSED DISTRIBUTION AND CALL FOR AUDIT OR CONFIRMATION NOTICE IS HEREBY GIVEN that Manufacturers and Traders Trust Company, Executor of the Estate of Evelyn T. Brenneman, deceased, has this date filed the First and Final Account and Petition for Adiudication/Schedule of Proposed Distribution in the above-captioned Estate in the Office of the Clerk of the Orphans' Court in and for Cumberland County, Pennsylvania, where the same is filed as public record and may be inspected. Copies of the Account and Petition are enclosed for your information. YOU ARE FURTHER NOTIFIED that any exceptions or objections to said Account or Petition must be filed in writing at the office of the Clerk of the Orphans'Court,Cumberland County Courthouse,Carlisle, PA 17013, aforesaid prior to the confirmation of said Account and Schedule of Proposed Distribution scheduled as set forth below. UNLESS written exceptions or objections are filed prior thereto,said Account will be presented by the Clerk of the Orphans'Court to the above-captioned Court in Court Room No. 1 (the courtroom is subject to change)of the Cumberland County Courthouse,Carlisle, Pennsylvania,at 9:30 a.m, prevailing time,on Tuesday, October 14, 2014, at which time said Account will be confirmed and distribution ordered in accordance with the Petition for Adjudication/Schedule of Proposed Distribution. M RL�FF]CES By: � No V. Otto III,Esquire 10 East High Street Carlisle, PA 17013 (717)243-3341 q Date of Notice: Attorney for Estate of Evelyn T. Brenneman �l� NOTICES TO: Mr. James A. Smiley M&T Bank,Trustee One West High Street Carlisle, PA 17013 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA. ORPHANS' COURT DIVISION C= rq FILE NO. 2113-0723 C> cr) n Cn ------------------------------------ --i ESTATE OF EVELYN T. BRENNEMAN, DECEASED t r- h-A rri M M -n -Ti FIRST AND FINAL ACCOUNT OF MANUFACTURERS AND TRADERS TRUST COMPANY m ----------- -n Date of Death: May 23, 2013 W Date of Executor's Appointment: June 27, 2013 Date of First Complete Advertisement: Cumberland Law Journal September 13,20,27, 2013 The Sentinel September 6,13,20, 2013 Accounting for the period: May 23, 2013 to September 2, 2014 Purpose of Account: The Executor 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, questions or objections can be discussed with: James A. Smiley, Vice President Manufacturers and Traders Trust Company One West High Street Carlisle, PA 17013 (717) 240-4505 or Martson Law Offices 10 East High Street Carlisle, PA 17013 (717) 243-3341 SUMMARY OF ACCOUNT PAGES PRINCIPAL Receipts 3-4 $ 1,175,139.66 Net Gain on Sales or Disposition 5 .00 $ 1,175,139.66 Less Disbursements: Legal Fees 6 $ 2,213 .34 Federal State & Local Taxes 6-7 52,964.73 -230 844 .03 Administration - Misc. Exp. 7-13 17S,665.96 Balance before Distributions $ 944,295.63 Principal Balance on Hand 14 $ 944,295.63 For Information: Changes in Holdings 15 INCOME 16 5,646 .10 $ Receipts -5,288.31 Less Disbursements 17 $ 357.79 Balance before Distributions $ 357.79 Income Balance on Hand 18 COMBINED BALANCE ON HAND $ 944,653.42 Proposed Principal Distributions 19 Proposed Income Distributions 20 Verification 21 2 _ 1 PRINCIPAL RECEIPTS Assets Listed in Inventory (Valued as of Date of Death) Real Estate Real estate located at 321 W First Street, South Middleton Township, Cumberland County, PA, known as Tax Parcel No. 40-29-2484-034 $ 190,000.00 Real estate located at 332 W First Street, South Middleton Township, Cumberland County, PA, known as Tax Parcel No. 40-11-0284-027 770,000.40 Real estate located at York Road, Monroe Township, Cumberland County, PA, known as Tax Parcel No. 22-11-0280-047 154,000.00 $ 1.,114,000.00 M&T Bank Checking Account #1246224 21,297.73 Proceeds from sale of personal property 6,812.97 Refund, 2013 PA Personal Income Tax 320.00 Refund, ECM Insurance Group 11191.00 Refund, The Sentinel 44.97 $ 1,143,666 .67 SUBSEQUENT RECEIPTS Cash 08/19/13 Received from Evelyn T. Brenneman Trust #411079601 $ 25,000.00 03/10/14 Earnest money for broken contract, Sale of 321 W First Street 2,000.00 03/18/14 Refund, service contract at 321 W First Street 347.42 FORWARD $ 27,347.42 $ 1,143,666 .67 3 - PRINCIPAL GAINS OR LOSSES ON SALES OR OTHER DISPOSITIONS GAIN LOSS 12/27/13 Real estate located at York Road, Monroe Township, Cumberland County, PA, known as Tax Parcel No. 22-11-0280-047 Net Proceeds 154,000.00 Acquisition Value 154.000.00 01/16/14 Real estate located at 332 W First Street, South Middleton Township, Cumberland County, PA, known as Tax Parcel No. 40-11-0284-027 Net Proceeds 770,000.00 Acquisition Value 770 000.00 03/10/14 Real estate located at 321 W First Street, South Middleton Township, Cumberland County, PA, known as Tax Parcel No. 40-29-2484-034 Net Proceeds 190,000.00 Acquisition Value 190,000.00 TOTALS $ .00 $ 00 NET GAIN TRANSFERRED TO SUMMARY $ 0.00 - 5 - DISBURSEMENTS OF PRINCIPAL LEGAL FEES Martson Law Offices 07/18/13 $ 2,213.34 $ 2,213.34 FEDERAL STATE & LOCAL TAXES Pennsylvania Department of Revenue State Fiduciary Income Tax 08/12/14 2013 Balance Due 174.00 Register of Wills Agent PA Inheritance Tax 08/20/13 Prepayment $ 19,000.00 02/25/14 Balance Due 30 765.09 49,765.09 Real Estate Taxes York Road Property 07/19/13 School $ 100.78 12/27/13 Prorata City Taxes, Sale of Property -0.35 12/27/13 Prorata School Taxes, Sale of Property -51.08 49.35 Real Estate Tax 321 W First Street 08/16/13 School $ 2,072.62 03/10/14 County 609.54 03/10/14 Prorata City Tax, Sale of 332 W First -502.66 Street 03/10/14 Prorata School Tax, Sale of 332 W First Street -664.37 1,515.13 FORWARD $ 51,503.57 $ 2,213.34 - 6 - DISBURSEMENTS OF PRINCIPAL (cont'd) FORWARD $ 51,503.57 $ 2,213.34 FEDERAL STATE & LOCAL TAXES (cont'd) Real Estate Tax 332 W First Street 08/16/13 School $ 2,626.31 12/27/13 City 29.28 01/16/14 Prorata School Tax, sale of 321 W First -1.194.43 1,461.16 52, 964.73 Street ADMINISTRATION - MISC. EXPENSES Arthur E. Bear 07/05/13 Picking up mail, checking house, meeting with M&T Bank, Delivering paperwork to Martson's office & M&T Bank, mulch, Roundup, diesel fuel $ 897.56 08/22/13 Sharpening mower 37.10 09/16/13 Miscellaneous Maintenance 250.00 10/08/13 Labor 20.00 11/08/13 Miscellaneous maintenance 81.01 01/06/14 Pumping water out of basement of 321 W First Street 340.00 02/18/14 Snow removal 50 .00 03/14/14 Snow removal 80.00 04/07/14 Snow removal 60.00 1,815.67 Buchanan & Erb 09/24/13 Fuel Oil $ 1,012.00 FORWARD $ 1,012.00 $ 1,815.67 $ 55,178.07 - 7 - i 1 ' I DISBURSEMENTS OF PRINCIPAL (cont'd) FORWARD $ 1,012.00 $ 1,815.67 $ 55,178.07 ADMINISTRATION - MISC. EXPENSES (cont'd) Buchanan & Erb {cont'd) 09/26/13 Fuel Oil 961,61 1,973.61 Carl E. Ocker 01/03/14 Removal/disposa.l.. of low value items, clean house, garages, summer kitchen 2,450.00 Kevstone 09/17/13 Removal of USTS & Installation of above ground oil tanks 8,974 .00 LPS National Flood 08/23/13 Flood Determination Fee, 321 W First Street $ 6 .25 08/23/13 Flood Determination Fee, 332 W First Street 6.25 12.50 Messick's 07/05/13 Replaced broken blade guard 78.33 Met Ed 08/05/13 321 W First Street $ 44.87 08/05/13 332 W First Street 27.33 08/21/13 321 W First Street 3 .14 08/21/13 332 W First Street 19.60 09/24/13 321 W First Street 23.40 FORWARD $ 118.34 $ 15,304.11 $ 55,178.07 _ g _ DISBURSEMENTS OF PRINCIPAL lcont'd) FORWARD $ 118.34 $ 15,304.11 $ 55,178.07 ADMINISTRATION - MISC. EXPENSES icont'd3 Met Ed tcont'd) 69/24/13 332 W First Street 21.72 10/22/13 321 W First Street 21.83 10/22/13 332 W First Street 23.79 11/22/13 321 W First Street 43.15 11/22/13 332 W First Street 24.82 12/31/13 321 W First Street 50.12 12/31/13 332 W First Street 31.67 01/17/14 332 W First Street 25.57 01/22/14 321 W First Street 62.48 01/27/14 332 W First Street 29.95 02/19/14 321 W First Street 155.86 03/14/14 Final charge 56.60 666.10 Mid-Atlantic, Coop Solutions Incorporated for 321W First Street 01/28/14 Fuel oil $ 761.95 01/30/14 Fuel oil _ 298.85 02/10/14 Service Contract 260.00 02/20/14 Fuel oil 387.76 1,708.56 M&T Sank 3.0/30/13 65 keys made 7.93 FORWARD $ 17,686.70 $ 55,178.07 9 _ DISBURSEMENTS OF PRINCIPAL (cont,d) FORWARD $ 17,686.70 $ 55, 178.07 ADMINISTRATION - MISC. EXPENSES (cont'd) Russell Shughart 11/05/13 Install sewer line at 332 W First Street 3,584.00 Scott's Lawn Services for 321 W First Street 07/22/13 Lawn treatment $ 683.00 09/24/13 Lawn treatment 259.81 10/08/13 Lawn treatment 259.81 1,202.62 Steve Corman Plumbing 01/28/14 332 W First Street 130.00 SES Brokerage Insurance Brokerage Service Incorporated - Insurance Premium 07/15/13 321 W First Street $ 189.00 08/08/13 332 W First Street 415.00 08/08/13 York Road Property 15.00 08/13/13 332 W First Street 13.00 10/10/13 332 W First Street 1,768.09 10/10/13 York Road Property 75.09 01/21/14 Refund, York Road Property -31.00 01/31/14 Refund, 332 W First Street -1,089.00 03/24/14 Refund, 321 W First Street -402 .00 953.18 FORWARD $ 23,556.50 $ 55,178.07 10 - DISBURSEMENTS OF PRINCIPAL (cont'd) FORWARD $ 23,556.50 $ 55,178.07 ADMINISTRATION - MISC EXPENSES (cont'd) South Middleton Township Municipal Water & Sewer Charges 07/22/13 321 W First Street $ 121.31 07/22/13 332 W First Street 28 .56 09/05/13 Sewer Connect Permit, 332 W First Street 60.00 12/27/13 Final Charge, Sale of 332 W First Street 175 .88 01/16/14 321 W First Street 216 .07 03/10/14 Final Charge, Sale of 321 W First Street 96 .20 698.02 Steven E. Bear 07/05/13 Lawn care, trash removal $ 200.00 09/16/13 Mowing & trimming 180.00 10/08/13 Mowing 240.00 11/08/13 Lawn care 180 .00 01/06/14 Mowing & leaf cleanup 300.00 1,100.00 S W Barrett Real Estate & Appraisal 09/11/13 Appraisal Fee, 321 W First Street $ 375.00 09/11/13 Appraisal Fee, 332 W First Street 750 .00 09/11/13 Appraisal Fee, York Road Property 500 .00 1,625.00 Troy M. Bear 07/05/13 Lawn care, mulch, Home Depot $ 650.00 FORWARD $ 650.00 $ 26, 979.52 $ 55,178.07 - 11 - DISBURSEMENTS OF PRINCIPAL (cont'd) FORWARD $ 650.00 $ 26,979.52 $ 55,178.07 ADMINISTRATION - MISC EXPENSES (cont'd) Troy N Hear (cont'd) 08/08/13 Mowing, trimming 300.00 08/09/13 Picking up mail, checking house 460,39 08/09/13 Mowing 490.00 09/16/13 Mowing 500.00 10/08/13 Mowing 310.00 11/08/13 Lawn care, 330.00 01/06/14 Mowing & leaf cleanup 180.00 02/18/14 Snow removal 50.00 03/12/14 Snow removal 80.00 3,350.39 Centurvlink 09/19/13 $ 38.55 10/16/13 0.30 38.85 Sale of 321 W First Street 03/10/14 Seller Assist $ 8,000.00 03/10/14 Realtor Commission 10,450.00 03/10/14 State Transfer Tax 1,900.00 03/10/14 Tax Certification to Jennifer L. Varner 10.00 03/10/14 Remediation to The Mitigator 1.885.00 22,245.00 FORWARD $ 52,613.76 $ 55,178.07 12 DISBURSEMENTS OF PRINCIPAL (cont'd) FORWARD $ 52,613 .76 $ 55,178.07 ADMINISTRATION - MISC EXPENSES (cont'dl Sale of 332 W First Street 01/16/14 Realtor Commission $ 38,500.00 01/16/14 State Transfer Tax 7,700.00 46,200.00 Sale of York Road Property 12/27/13 State Transfer Tax $ 1,540.00 12/27/13 Tax Certification Fee to Mary A. Murray, Tax Collector 6.00 12/27/13 Survey Costs to Brehem-Lebo Engineering 6,866.20 8,412.20 RESERVES: Attorney Fee - Martson, Deardorff, Williams, Otto, Gilroy & Faller $ 19,125.00 Executor's Fee - Manufacturers & Traders Trust Company 48,376 .00 Fiduciary Income Tax 174.00 Filing Fees 765.00 68 440.00 175,665.96 TOTAL DISBURSEMENTS OF PRINCIPAL $ 230,844.03 - 13 - CHANGES IN PRINCIPAL HOLDINGS ACCOUNT VALUE Real estate located at 321 W First Street South Middleton Township, Cumberland County, PA known as Tax Parcel No. 40-29-2484-034 0 Inventoried at $ 190,000.00 03/10/14 Sold -190,000.00 0 $ 0.00 Real estate located at 332 W First Street South Middleton Township, Cumberland County, PA, known as Tax Parcel No. 40-11-0284-027 0 Inventoried at $ 770,000.00 01/16/14 sold -770,000.00 0 $ 0.00 Real estate located at York Road Monroe Township Cumberland County, PA, known as Tax Parcel No. 22-11-0280-047 0 Inventoried at $ 154, 000 .00 12/27/13 Sold -154,000.00 0 $ 0 .00 - 15 - RECEIPTS OF INCOME Rent York Road Property 09/06/13 $ 580.00 Rental Income 332 W First Street 09/06/13 $ 2,000.00 09/18/13 3,000.00 5,000.00 Wilmington Prime Money Market Fund Select Shs 08/01/13 Interest $ 0.18 09/03/13 Interest 0.01 01/02/14 Interest 0.20 02/03/14 Interest 5.55 03/03/14 Interest 7 .50 04/01/14 Interest 8.64 05/01/14 Interest 9.30 06/02/14 Interest 8.68 07/01/14 Interest 8.40 08/01/14 Interest 8.68 09/02/14 Interest 8.96 66.10 TOTAL RECEIPTS OF INCOME $ 5,646.10 - 16 - DISBURSEMENTS OF INCOME Manufacturers and Traders Trust Company - Income Commissions 08/15/13 $ 0.01 09/16/13 154.80 10/15/13 180.00 01/15/14 0.01 02/18/14 0.33 03/17/14 0.45 04/15/14 0.52 05/15/14 0.56 06/16/14 0.52 07/15/14 0.50 08/15/14 0.52 $ 338.22 Transfer to Principal 11/01/13 $ 4,000.00 11/21/13 100.00 4,100.00 SES Brokerage Insurance Brokerage Service Incorporated - Insurance Premium 10/15/13 321 W First Street 850.09 TOTAL DISBURSEMENTS OF INCOME $ 5,288.31 - 17 - PROPOSED INCOME DISTRIBUTION SCHEDULE Market Value Fiduciary as of Acquisition 09/02/2014 Value Evelyn T. Brenneman Trust - Entire Residue Cash $ 357.79 $ 357.79 $ 357.79 $ 357.79 TOTAL $ 357.79 $ 357.79 Manufacturers and Traders Trust Company BY mes A. Smiley, Vice r ident Executor of the Estate Evelyn T. Brenneman, Deceased 20 - VERIFICATION Manufacturers and Traders Trust Company, Executor of the Estate of EVELYN T. BRENNEMAN, deceased, hereby declares under oath that it has fully and faithfully discharged the duties of its 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 its knowledge, there are no claims 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 filing of the foregoing First and Final Account. This statement is made subject to penalties of 18 Pa. C.S.A. Section 4904 relating to unsworn falsification to authorities. M acturers and Traders T t Company Dated:_ 9 � n f - 21 - -F9FILESCIientsi75$3 BrmnemnnMSM W.WILL 2009 1553.t+cM LAST WILL AND TESTAMENT 1, EVELYN T. BRENNEMAN, of South Middleton Township, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me made. 1. I direct that all my legally enforceable debts, funeral expenses, testamentary expenses and all inheritance taxes(whether such taxes may be payable by my estate or by any recipient of any property) shall be paid from my residuary estate under Schedule B,2 of a certain intervivos Agreement of Trust heretofore created by me,as from time to time amended and restated,of which Manufacturers&Traders Trust Company is Trustee, as soon as practicable after my decease and as part of the administration of my estate. My Executor shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. 2. I bequeath such items of my tangible personal property as are specifically itemized in a list, if any, signed and dated by me at the end thereof, to the persons thereupon named to receive such items. 3. I devise and bequeath all the rest,residue and remainder of my estate unto MANUFACTURERS & TRADERS TRUST COMPANY, a New York banking corporation, or its successor(s), of Carlisle, Pennsylvania, to be added to and thereafter treated as a part of that certain inter vivos trust heretofore created by me on October 14, 1993, as from time to time amended and restated, of which MANUFACTURERS &TRADERS TRUST COMPANY is Trustee, to have and to hold, in trust, for the uses and purposes and subject to the terms and provisions thereof or any other inter vivos trust which may be hereafter substituted therefor. 4. I nominate, constitute and appoint MANUFACTURERS & TRADERS TRUST COMPANY, a New York banking corporation,or its successor(s),of Carlisle,Pennsylvania,as Executor of my estate. E.T.B. Page 1 of 3 Pages 5. 1 direct that all fiduciaries acting under this Will,whether or not named herein,shall not be required to give bond for the faithful performance of their duties in any jurisdiction. 6. I authorize and empower my Executor and Trustee, or its successors, in its sole and absolute discretion,to purchase or otherwise acquire and retain any investments of which 1 die seized or any real or personal property of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose of or grant options in regard to any or all property of any kind forming a part of my estate for such terms and such prices as they may deem advisable; to borrow money for any purposes connected with the protection and preservation of my estate,to mortgage or pledge any real or personal property forming a part of my estate or to join in or secure the partition of same;to compromise any claims or demands of my estate against others or of others against my estate; to make distribution in kind and to cause any share to be composed of cash, property or undivided fractional shares in property different in kind from any other share;to employ agents, attorneys and proxies and to delegate to them such power as my Executor and Trustee, or its successors, consider desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; and to execute and deliver such instruments as may be necessary to carry out any of these powers. In addition, I direct that my Executor,or its successors, shall have the power to conduct an inventory of any safe deposit box necessary to the administration of my estate. IN WITNESS WHEREOF I have hereunto set my hand and seal this o�21 day of ..,, 4Nv4A�-, 2009. �v� `P. AL} Evelyn Brennem n SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us,who at her request,have hereunto s bscribed our names as witnesses thereto,in the presence o e said Testa��nd of each other. Page 2 of 3 Pages COMMONWEALTH OF PENNSYLVANIA } SS. COUNTY OF CUMBERLAND ) We,Evelyn T.Brenneman,No V.Otto III,and )kG r;c.,, the Testatrix and the witnesses,respectively,whose names are signed to the foregoing instrument, being first duly sworn,do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her last Will and that the Testatrix has signed willingly, and that the Testatrix executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as a witness and that to the best of his/her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. z�& -- / E elyn l . Brynnemin, Testatrix Witness Witness Subscribed, sworn to and acknowledged before me by Evelyn T. Brenneman,the Testatrix, and subscribed and sword to before me by No V.Otto III and_ ia,��r,k the witnesses, this day of Feiry ru_ 2009. Notary Public COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAL Corrine L. Myers,Notary Public Carlisle Aotough,Cumberland County My commission expires May 27,2411 Page 3 of 3 Pages