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HomeMy WebLinkAbout09-26-14 52 , 9-:z3 DECEDENT'S ESTATE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF FREDRICK F. OTTESON DECEASED No. 21-12-0968 PETITION FOR ADJUDICATION/ STATEMENT OF PROPOSED DISTRIBUTION o m PURSUANT TO Pa.O.C.Rule 6.9 ° o rn 2 A G� M w :7 Z, a) rn m i o0 This form may be used in all cases involving the Audit of the Account of a Decedeh0s,Ess1ate:�f rn -n c rn space is insufficient, riders may be attached. Attach the spouse's election, if any;�heIpape s g � 1 required under items 8-19 inclusive;and any instrument pertinent to the adjudication:. i . r m � j J C-) (A O N T INCLUDE. ATTACHMENTS AT THE BACK OF THIS FORM. Name of Counsel: Charles E. Shields III Supreme Court I.D.No.: 38513 Name of Law Firm: Address: 6 Clouser Road, Mechanicsburg,PA 17055 Telephone: (717) 766-0209 Fax: (717) 795-7473 Form OC-01 rev.10.13.06 Page 1 of 10 Estate of FREDRICK F. OTTESON Deceased 1. Name(s) and address(es)of Petitioner(s): Name: Jennifer M.Otteson address: 12 Drexel Hills Circle New Cumberland,PA 17070 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? . . . . . . . . . . . . . . . . . . . . . 0 Yes 0 No If not,identify prior accountings,the accounting periods covered,and the date of adjudication of the prior accounting. 2. Decedent died on December 12, 2011 ❑ Letters Testamentary or m Letters of Administration were granted to Petitioner(s)on Seatember 7. 2012 Date of Will (if applicable): N/A Date(s) of Codicil(s) (if applicable): N/A Date of probate(if different from date Letters granted): Was a bond required?❑Yes 0 No If yes,state amount: Are proofs of advertising of the grant of Letters attached? . . . . . . . . . 0 Yes 0 No Dates of advertising of the grant of Letters: Sentinel: 10/6, 10/13 and 10/20/2012 Cumberland Law Journal: 10/19/, 10/26 and 11/2/2012 Fana OC-01 rn,.10.13A6 Page 2 of 10 Estate of FREDRICK F. OTTESON Deceased 3. Was decedent survived by aspouse? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [Z]Yes E]No If yes,name of the surviving spouse: 4. Has the surviving spouse filed to take an elective share? . . . . . . . . . . . . . E]Yes ©No (See Section 2201 et sea.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): Derek Otteson Erik Otteson 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)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E]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-01 rev.10,13.06 Page 3 of 10 Estate of FREDRICK F. OTTESON 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 Par2 in Interest I Relationship d Comments,'f a Y I Interest Derek Otteson Son 1/4 Residue 2720 Shadow Pine Drive Roswell, GA 30076 Erik Otteson Son 1/4 Residue 3-2647 West 4th Avenue Vancouver, British Columbia Canada, V6K 1P8 Page 4 of 10 Form OC-O] rev.10.13.06 Estate of FREDRICK F. OTTESON Deceased Name and Address of Each Parn•in Interest I Relationship and Comments,if any I Interest Jennifer M. Otteson Widow 1/2 Residue 12 Drexel Hills Circle New Cumberland, PA 17070 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-01 rev.10.13.06 Page 5 of 10 Estate of FREDRICK F. OTTESON 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 I Claim I Will Claim Admitted? Be Paid In Full? Reimbursement to Jennifer M. Otteson $177.20 ©Yes Q Yes for payment of claim to: AT&T Retail ©No [a No Store, 3588 Capital City Mall Drive, Camp Hill, PA 17011 FIA Card Services,N/A $8,498.28 ®Yes Yes Bank of America ©No [Z]No PO Box 982238 El Paso,TX 79998-2238 Toyota Financial Services $5,931.61 Yes rl Yes DCM Services, LLC [--]No m No 7601 Penn Avenue South, Suite A600 Minneapolis,MN 55423-5004 Heritage Medical Group,LLP $37.68 E]Yes 0 Yes (now Pinnacle Medical Group) [:]No ®No 3 Walnut Street Lemoyne,PA 17043 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 rINo Was family exemption allowed? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ®Yes ®No Family exemption claimant's name and relationship: Name: Jennifer M. Ofteson Relationship: Widow Form OC-01. rev.10.13.06 Page 6 of 10 Estate of FREDR.ICK F. OTTESON 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 None Due 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 0 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? . . . . . . . . . . . . . . . . . . M Yes [3 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 00-01 rev.10.13.06 Page 7 of 10 Estate of FREDRICK F. OTTESON Deceased 16. Had the decedent been adjudicated an incapacitated person? . . . . . . . . . . F7 Yes M 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 D No 18. If a reserve is requested,state amount and purpose. Amount: 1,250.00 P'" To pay accountant for further services regarding tax issues resulting from decedent's untimely death, issues related to transfers/claims re: non-probate assets and various consequences related thereto, and problems associated with various delays from initial non-cooperation of various parties. (Decedent was married at least 5 times, possibly 6 . ) 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 MNo As to real estate only? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . MYes ©No Form OC-01 rev.10,13.06 Page 8 of 10 Estate of FREDRICK F. OTTESON 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) AmounNProportion None- insolvent. B. Principal: Proposed Distributee(s) AmounNProportion None - insolvent. Submitted By: (All petitioners must sign. Add additional lines if necessary): M Nam 0 f Petition w: Jennifer M. Otteson Name of Petitioner: Porm oC-o) rev.10]3.06 Page 9 of 10 Estate of FREDRICK F. OTTESON Deceased Verification of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies * [that helshe she is nrte Administratrix of the above-named name of corporation Estate of Fredrick F. Otteson 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). S ature Petitioner J NNIFER M. OTTESON *Corporate petitioners must complete bracketed information. Certification of Counsel The undersigned counsel hereby certifies that the foregoing Petition for Adjudication/ Statement of Proposed Distribution is a true and accurate reproduction of the form Petition authorized by the Supreme Court,and that no changes to the form have been made beyond the responses herein. Signature of Counsel for Petitioner CHARLES E. SHIELDS III F'orrn OC-01 r,v.10.13.06 Page 10 of 10 PROOF OF PUBLICATION State of Pennsylvania,County of Cumberland Jackie Cox, Sales Director, of The Sentinel,of the County and State aforesaid,being duly sworn, deposes and says that THE SENTINEL, a newspaper of general circulation in the Borough of Carlisle,County and State aforesaid,was established December 13th, 1881, since which date THE SENTINEL has been regularly issued in said County,and that the printed notice or publication attached hereto is exactly the same as was printed and published in the regular editions and issues of THE SENTINEL on the following day(s): October 6, 13 &20, 2012 r COPY OF NOTICE OF PUBLICATION ADMINISTRA %rS OTICE Letters of Administration on the Estate of FREDERICK FRANKOTTESON Afflant further deposes that he/she is not Ialkfa FREDERICK F'OTTESON alkla FREDRICK FRANK OTTESON' alkla FREDRICK F OTTESON,late of New Cumberland Borough-,k 3",�,.;,Ay interested m the subject matter of the Cumberlapd County,PehnsyNania!deceasedthave been granted to Ihe, . C underiignetl Allpersons knowing th,'emselves to be indebted to said Estate aforesaid notice or advertisement, and that will make payment Immediately and those having claims will present them'fa for settlement to WIN !r all allegations in the foregoing statement as k t�.�+aJENNIFERM OTTESON`ADMINISTRATRIX I to time, place and character of publication Go Charles E!Shlelds+111 Esquire' j6Clouser Roadl are true. Mechanicsburg PA'77055 Sworn to nd subscr ed before me this 2Zp-� ' ,�.ZoaZ Notary Public My commission expires: NOTARIAL SEAL BAMBI ANN HECKENDORN [ Notary Public CARLISLE BOROUGH, CUMBERLAND CNTY MY Commission Expires Jar, 27, 2014 t 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: October 19, October 26, and November 2, 2012 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. Lis Marie Coyne, Edit SWORN TO AND SUBSCRIBED before me this 2 day of November, 2012 otteson, Frederick Frank a/k/a / L>� Frederick F. Otteson a/k/a Notary Fredrick Frank Otteson a/k/a Fredrick F.Otteson,dec'd. Late of New Cumberland Borough. Administratrix:Jennifer M. Otte- son c/o Charles E. Shields, Ill, Esquire, 6 Clouser Rd.,Mechan- icsburg, PA 17055. NOTARIAL SEAL Attorney: Charles E. Shields, III, DEBORAH A COLLINS Esquire, 6 Clouser Rd.,Mechan- Notary Public icsburg,PA 17055. CARLISLE BOROUGH,CUMBERLAND COUNTY My Commission Expires Apr 28,2014 E" IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA. ORPHANS' COURT DIVISION FILE NO. 21-12-0968 FIRST AND FINAL ACCOUNT OF JENNIFER M. OTTESON,ADMINISTRATRIX For ESTATE OF FREDRICK F. OTTESON Date of Death: 12/12/2011 Date of Incapacity,if any: None Date of Administratrix's Appointment: 09/07/2012 Date of First Complete Advertisement: 11/02/2012 Accounting for the period : 09/07/2012 09/15/2014 PURPOSE OF ACCOUNT: The Administratrix 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; Charles E. Shields III 6 Clouser Road Mechanicsburg,Pennsylvania 17055 Phone Number: (717) 766-0209 Supreme Court I.D. No. 38513 c a rn C> n tv � r O C) C? V U} :U M) riZ T = ice M L J p " ry 1 b� lir#b SUMMARY OF ACCOUNT ' PRINCIPAL RECEIPTS', PAGES 3 $ 0.00 :. LL' ' Real Estate Securities 3 5,948.01 Personalty 3 46,749.22 $ 52,697.23 Adjustments to Principal Receipts 4 - $ 3,644.69 Less Disbursements: $ 3,551.44 Administration Expenses 5 Fees and Commissions 5 17,628.96 Family Exemption 5 3,500.00 Funeral Expenses 6 4,227.95 Secured Balances Due and Paid 6 22,600.00 Sub-Total Disbursements 6 $ 51,508.35 INCOME 000.00 Receipts of Income 7 $ Less Disbursements 7 0.00 Income Balance on Hand 7 $ 000.00 COMBINED BALANCE ON HAND * 7 - $ 2,455.81 (* Informational Note: The shortfall of$2,455.81 has been made up by Administratrix to balance out the accounting as shown hereinbelow.) DEBTS OF DECEDENT/PROPOSED DISTRIBUTION 8 $14,644.77 $ 0,000.00 BALANCE AFTER PAYMENT OF APPORTIONED $ 0.00 NON-PRIORITY DEBTS 2 1Ai . PRINCIPAL RECEIPTS Real Estate $ 0.00 None Securities E-Trade Financial Securities Account No. 6073-3861 1. Rite-Aid Stock warrants of various expiry dates totaling $3,738.22 as of the date of death (*all expired—see further information $ 3,738.22 hereinbelow) 2. Security and cash balance in account having a 2,209.79 value on date of death of$2,209.79 $ 5,948.01 Personalty (* INFORMATIONAL NOTE: The figures below are updated and adjusted to reflect additional information received after the date of the Inheritance Tax Return.) 1. Partial Refund from Long Meadows Apartments $ 171.78 2. Toyota Prius 2010 - VIN No. JTOKN3DU3A0213406 22,600.00 Sold to Bobby Rahal Motors (Sale price applied to balance on secured loan as further detailed hereinbelow) 3. Rite-Aid Corporation Pay Check of December 22, 2011 1,780.44 4. Rite-Aid Payroll Check for Pay Period September 17 to September 30, 2012 subsequently reissued to Estate 19,167.00 5. Partial refund of retainer from Boyle & Autry Law Firm 1,910.00 6. Auction sale of miscellaneous personalty owned by 640.00 decedent by Glade's Auction 7. Sale of firearms, ammo, gun safe, and miscellaneous 480.00 supplies to Staudt's Gunshop $ 46,749.22 3 ADJUSTMENTS TO PRINCIPAL RECEIPTS VALUATIONS Securities 1. Rite-Aid Stock warrants expired and consequently of no value to Estate requiring a principal adjustment of-$3,738.22 $ 3,738.22 2. Value of security and cash balance was $2209.79 amount received on closing of account was 93.43 $2,303.32 for a net gain of$93.53 Net Adjustment $ 3,644.69 4 DISBURSEMENTS OF PRINCIPAL INFORMATIONAL NOTE: ESTATE IS INSOLVENT. FOR CONVENIENCE OF YOUR HONORABLE COURT AND CREDITORS, DISBURSEMENTS ARE SET FORTH HEREINBELOW ACCORDING TO LEGAL PRIORITIES OF PAYMENT, AS FOLLOWS: COSTS OF ADMINISTRATION GENERAL: Paid from Estate Account Additional probate fees $ 105.00 Harrisburg Locksmith Service 169.60 Check Printing Fees 18.45 $ 293.05 Reimbursements to Charles E. Shields III Probate fees and original issue of short certificates $ 88.50 Filing Fee to Register of Wills for Inheritance Tax Return 15.00 Photocopies, postage, fax charges, long distance calls, certified mailings to creditors,etc. (estim.) 412.50 Filing Fee for Accounting with Orphans' Court 215.00 Advertising in Cumberland Law Journal 75.00 Advertising in Carlisle Sentinel 157.68 Additional Short certificates 15.00 Total Reimbursements to Charles E. Shields III $ 978.68 Reimbursement to Jennifer M. Otteson Overnight stays at Days Inn, Virginia Beach to make arrangements for retrieval of body of decedent, etc. 138.45 Mileage, including to Virginia Beach to arrange for retrieval of body. 621.60 Mileage for trips to Charles E. Shields' office, Staudt's Gunshop, and Hoffman& Barbush 269.66 Total Reimbursements to Jennifer M. Otteson $ 1,029.71 Reserved for additional fees and expenses primarily to David Hoffman for closing out/straightening lingering Income Tax issues $ 1,250.00 $ 3,551.44 FEES AND COMMISSIONS Jennifer M. Otteson, Administratrix $ 2,910.31 Charles E. Shields III, attorney's fees 13,312.65 David Hoffman, Barbush &Hoffman,Accountant 1,150.00 Glade's Auction, Auctioneer's Commission 256.00 5 $ 17,628.96 (Informational Note: Decedent had at least five (5) wives and possibly six (6), and two (2) sons from previous marriages. It took approximately nine (9) months to get sufficient cooperation to open this Estate. Decedent's criminal defense counsel required Administratrix and counsel to jump through many hoops to obtain partial refund of retainer. A goodly number of non-probate assets and pension claims were also encountered as well as assorted tax issues which potentially and actually affected the Estate. If anything, counsel's fees and accountant's fees are a bit light. Counsel will make file available for inspection upon request.) FAMILY EXEMPTION Jennifer M. Otteson $ 3.500.00 FUNERAL EXPENSES AND MEDICAL SERVICE EXPENSES WITHIN SIX(6) MONTHS OF DEATH K D. Oliver Funeral Apts, Inc. of Virginia Beach, Virginia for storage of body and cremation. $ 4,22795 PRIORITY TAX PAYMENTS I. U.S. Treasury Personal Income Taxes 2011 $ 0,000.00 1 Pennsylvania Department of Revenue Personal Income Taxes 2011 000.00 $ 0,000.00 (Informational Note: Estate income tax filings to date have all been made on a pass through basis.) SECURED BALANCES DUE AND PAID Toyota Motor Credit Corp.: Account No. XXX00I $22,600.00 value of Toyota automobile was applied against gross secured debt. Balance is considered unsecured as detailed hereinbelow. $ 22,600.00 SUBTOTAL OF ALL PRIORITY AND PRE-DEATH PAYMENTS $ 00,000.00 6 RECEIPTS OF INCOME TOTAL RECEIPTS OF INCOME $ 0.00 DISBURSEMENTS OF INCOME $ 0.00 i PRELIMINARY RECAPITULATION PRINCIPAL BALANCE $ 52,69723 ADJUSTMENTS TO PRINCIPAL $ 3,644.69 DISBURSEMENTS FROM PRINCIPAL $ 51,508.35 BALANCE OF PRINCIPAL ON HAND $ 2,455.81 SHORTFALL PAY UP BY ADMINISTRATRIX $ 2,455.81 INCOME BALANCE ON HAND $ 0.00 COMBINED BALANCE ON HAND $ 0,000.00 7 CLAIMS OF PRIVATE NON-GOVERNMENTAL AND NON-SECURED CREDITORS FOR DEBTS OF DECEDENT [These are to be paid at the rate of$0.00 on the dollar. This is based on the percentage of funds left versus face amount of these debts which follow. The face amounts are given in the first column and the proposed payment amounts are given in the second column in brackets.] r I. Reimbursement to Jennifer M. Otteson for her payment of Estate debt to AT&T Retail Store $ 177.20 [$ 00.001 2. Unsecured balance due to Toyota Motor Credit Corp.: Account No. XXXX041 $ 5,931.61 [$ 0,000.00] 3. Medical billings personally guaranteed by decedent to Heritage Medical Group ($31.93 + $5.75) $ 37.68 [$ 00.001 4. Bank of America Credit Card Account No. XXXXI988 (now ending In XXXX8668) $ 8,498.28 [$ 0,000.00] TOTAL CLAIMS /PROPOSED DISTRIBUTION $ 14,644.77 [$ 00,000.00] ^_ (SEAL) NNIF M. OTTESON, Ad,ministratrix the Estate of Fredrick Otteson, Deceased 8 VERIFICATION JENNIFER M. OTTESON,Administratrix of the Estate of Fredrick Otteson, deceased, hereby declares under oath that she has fully and faithfully discharged the duties of her 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 having a priority payment status have been paid in full; that, to her knowledge, there are no claims outstanding against the Estate other than those unsecured claims set forth herein; that all taxes presently due from the Estate have been paid; and that the grant of Letters of Administration 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. jr IFER OTTE ON Dated: 2S ! 9