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HomeMy WebLinkAbout11-20-14 -VOW4g44 RECORDED OFFICE OF REGISTER OF MILLS DECEDENT'S ESTATE 2019 NOV c0 FM 8 5 CLERK OF ORPHANOT COUR T COURT OF COMMON PLEAS OF G,MA BERLe-i u Cumberland COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF`Aaron C:Kapp a/k/a Aaron , DECEASED Clarence Kapp No. 21-13-0692 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. INCL UDE ATTACHMENTS AT THE BACK OF THIS FORM. Name of Counsel: Keith O. Brenneman Supreme Court.I.D.No.:47077 Name of Law Finn: Snelbaker& Brenneman, P.C. Address: 44 West Main Street, Mechanicsburg, PA 17055 Telephone: 717-697-8528 Fax: 717-697-7681 Form OC-01 rev. 10.13.06 Page 1 of 10 Estate of Aaron C. Kapp a/k/a Aaron Clarence Kapp Deceased I. Name(s)and address(es) of Petitioner(s): Name: David L.Kapp Address: 15 Bonwood;Drive Mashpee,MA 02649 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? . . . . . . . . . . . . . . . . . . . . . Q 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 June 17, 2013 Letters Testamentary or C Letters of Administration were granted to Petitioner(s)on June 21. 2013 Date of Will (if applicable): October 8, 1998 Date(s)of Codicil(s) (if applicable): N/A Date.of probate (if different.from date Letters granted): same date as above Was a bond required?E]Yes P71 No If yes, state amount: Are proofs of advertising of the grant of Letters attached? . . . . . . . . . :1 Yes No Dates of advertising of the grant of Letters: Cumberland Law Journal, July 12, 19, 26, 2013'&Patriot News,July 23, 30,August 6, 2013 Form OC-01 rev. 10.13.06 Page 2 of 10 Estate of Aaron C.Kapp a/k/a Aaron Clarence Kapp , Deceased 3. Was decedent survived by a spouse? . . C Yes 0 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 sec. 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 (f none, so state): N/A 6. Did decedent marry after execution of Will or Codicil(s)? . . . . . . . . . . . Yes C✓ No Were any children born to decedent after execution of Will or Codicil(s)? . . . . . . . . . . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . Yes Q 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [aYes I-_] No For»,OC-01 rev. /0.13.06 Page 3 of 10 Estate of Aaron C. Kapp a/k/a Aaron Clarence Kapp , 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 wil I 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. Listall 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,i any I Interest See Accounting Form OC-01 rev.10.13.06 Page 4 of 10 Estate of Aaron C. Kapp a/k/a Aaron Clarence Kapp , Deceased Name and Address ojEach Party in/merest I Relationship and Comments.i an 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. N/A 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 Fmrm.oC-01 rev. 10.13.06 Page 5 of 10 Estate of Aaron C.Kapp a/k/a Aaron Clarence Kapp , Deceased 10. Other than the claim for the family exemption, list the names of all known claimants and the amount of their claims and state whether each claim is admitted. Name and Address of Each Claimant Amount of Claim Claim Will Claim Admitted? Be Paid In Full? None E]Yes 0 Yes No No E]Yes 0 Yes 0No !l No m 1 Yes 0 Yes [:]No ElNo E]Yes El Yes [3No 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . OYes I No Was family exemption allowed? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . OYes ONo Family exemption claimant's name and relationship: Names Relationship: Form OC-01 rev.10,13.06 Page 6 of 10 Estate of Aaron C. Kapp a/k/a Aaron , 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 8/9/20.13 5,800.00 0.00 3/17/2014 286.70 0.00 7/31/2014 15.26 Refund 13. On the date of death, was the decedent a fiduciary (personal representative, trustee, guardian, agent under power of attorney) or surety on the bond of a fiduciary? . . . . . . . . . . . . . . . . . . . f I Yes J No If yes, provide the name of the estate; indicate whether an account has been filed and confirmed absolutely and all awards performed, or, in the alternative,how the decedent's estate will be discharged for the decedent's fiduciary administration of the estate. 14. A. Describe in detail any questions requiring adjudication and state the position of the Petitioner(s) as to each question: N/A B. Has notice of the question requiring adjudication been given to the parties identified in Paragraph 9 above? . . . . . . . . . . . . . . . . . . I] Yes Q No 15. If Petitioner(s) has/have knowledge that a share has been assigned, renounced, disclaimed or attached, provide a copy of the assignment, renunciation, disclaimer or attachment, together with any relevant supporting documentation. N/A Farm OC-01 rev. 10.13;06 Page 7 of 10 Estate of Aaron C. Kapp a/k/a Aaron Clarence Kapp , Deceased 16. Had the decedent been adjudicated an incapacitated person? . . . . . . . . . . I Yes No If yes, attach a copy of the Order if available; otherwise state the Court, term, number, date, and name of Hearing Judge. 17. A. List or attach a separate list of additional receipts and disbursements since the closing date of the Account. None B. Has notice of the additional receipts and disbursements been given to the parties identified in Paragraph 9 above? DYes 0 No 18. If a reserve is requested, state amount and purpose. Amount: 1,500.00 P"'nose: filing fees, accountant fees and other miscellaneous costs associated with the administration of the decedent's estate. If a reserve is requested for counsel fees, has notice of the amount of fees to be paid from the reserve been given to the parties in interest? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Yes ®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 E]No As to real estate only? . . :. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . DYes 0N Form OC-01 rev.10.13.06 Page 8 of 10 Estate of Aaron C. Kapp a/k/a Aaron Clarence Kapp , 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) Amount/Proportion See Accounting B. Principal: Proposed Distribuiee(s) Amount/Proportion See Accounting Submitted By: (All petitioners must sign. Add additional lines if necessary): L /44t.� Name of Petitioner:David L. Kapp Name of Petitioner: Form OC-0 i rev. 10.13.06 Page 9 of 10 Estate of Aaron C. Kapp a/k/a Aaron Clarence Kapp , Deceased Verification of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies * [that he/she he is tine Executor of the above-named name of corporalion Estate of Aaron C. Kapp 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 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 Counsel for Petitioner Form OC-01 rev. 10.13.06 Page 10 of 10 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, de-poses and says that the-Curriberlaffd Law Journal, a legal periodical published in the Borough of Carlisle in the County and State aforesaid, was established January 2, 1952, and designated by the local courts as the official legal periodical for the publication of all legal notices, and has, since January 2, 1952, been regularly issued weekly in the said County, and that the printed notice or publication attached hereto is exactly the same as was printed in the regular editions and issues of the said Cumberland Law Journal on the following dates, viz: July 12, July 19, and July 26, 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. 04 dnsa Marie Coyne, Vditor SWORN TO AND SUBSCRIBED before me this 26 day of July, 2013 Notary---Z Kapp, Aaron C. a/k/a Aaron Clar- ence Kapp,decd. Late of South Middleton Township. Executor: David L. Kapp, 15 Bon- NOTARIAL SEAL wood Drive,Mashpce,MA 02649. DEBORAH A COLLINS Attorney: Keith O. Brenneman, Notary Public Esquire, 44 W. Main Street, P.O. IL CARLISLE BOROUGH,CUMBERLAND COUNTY Box 318, Mechanicsburg, PA pr 94 17055. foy Commission Expires A 28,]20, The Patriot-News Co. 2020 Technology Pkwy "�--' a I eine Suite 300 Mechanicsburg, PA 17050 Now you know Inquiries - 717-255-8213 SNELBAKER, BRENNEMAN P.C. 44 WEST MAIN STREET P.O. BOX 318 MECHANICSBURG PA 17055 THE PATRIOT NEWS THE SUNDAY PATRIOT NEWS Proof of Publication Under Act No. 587, Approved May 16, 1929 Commonwealth of Pennsylvania, County of Dauphin} ss -- Marianne Miller, being duly sworn according to law, deposes and says: That she is a Staff Accountant of The Patriot News Co., a corporation organized and existing under the laws of the :ommonwealth of Pennsylvania, with its principal office and place of business at 2020 Technology Pkwy, Suite 300, in the .ownship of Hampden, County of Cumberland, State of Pennsylvania, owner and publisher of The Patriot-News and The Sunday latriot-News newspapers of general circulation, printed and published at 1900 Patriot Drive, in the City, County and State foresaid; that The Patriot-News and The Sunday Patriot-News were.established March 4th, 1854, and September 18th, 1949, aspectively, and all have been continuously published ever since; That the printed notice or publication which is securely attached hereto is exactly as printed and published in their regular aily and/or Sunday/Community Weekly editions which appeared on the date(s) indicated below. That neither she nor said :ompany.is interested in the subject matter of said printed notice or advertising, and that all of the.allegations of this statement as the time, place and character of publication are true; and That she has personal knowledge of the facts aforesaid and is duly authorized and empowered to verify this statement on ehalf of The Patriot-News Co. aforesaid by virtue and pursuant to a resolution unanimously passed and adopted severally by the tockholders and board of directors of the said Company and subsequently duly recorded in the office for the Recording of Deeds i and for said County of Dauphin in Miscellaneous Book"M", Volume 14, Page 317. 'UBLICATION COPY This ad# 0002267233 ran on the dates shown below: July 23, 2013 July 30, 2013 August 06, 2013 ;EXECUTORS NOTICE tteis Testamentary on the;Estate o}rs n C-Kapp also'known as Aaron nce Kapp late of South'Mlddletoh ishla,Cumberl5nd Counfv, �r isylvanla have;,been granted to The rslgned All persons knowing selvestobelndebTedrtosaldEstate",� worn to and subscribed befor e t 06 day Of August, 2013 A.D. naki*1yr'tint Immedlafe1Yiand:�,P I -.having'clalms will presgn!thim ;dement to ' r n Dav,Id L�Kapp� .t �! Mashpee MA.02649 F d iith0.Brennerldn,,Esquire,;,�:`_ '� OtafyPUbIIC 1N:AAain Street D.Box 318 Ichanlrsburs;:pA.17055_''. _ Iorney6foeEXecutors = COMMONWEALTH OF PENNSYLVANIA Notarial Seal Holly Lynn Warfel,Notary Public Washington Twp.,Dauphin County My Commission Expires Dec.12,2016 MEMBER,PENNSYLVANIA ASSOCIATTON OF NOTARIES �• pennsylvania DEPARTMENT OF PUBLIC WELFARE July 8, 2013 SNELBAKER & BRENNEMAN PC KEITH O BRENNEMAN ESQUIRE 44 W MAIN ST MECHANICSBURG PA 17055 Re: Aaron Kapp SSN: ###-##- Dear Attorney Brenneman: Pursuant to your letter dated July 01, 2013, the Department's, 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 recovery from this estate. If 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. Thank you for your cooperation in this matter. If you have any questions, please contact me. Sincerely Vince A. Porter Recovery Section Manager (717)772-6604 Bureau of Program Integrity I Division of Third Party Liability I Recovery Section PO Box 8486 1 Harrisburg, Pennsylvania 17105-8486 SNELBAKER 8 BRENNEMAN, P.C. A PROFESSIONAL CORPORATION ATTORNEYS AT LAW 44 WEST MAIN STREET MECHANICSBURG, PENNSYLVANIA 17055 KEITH O.BRENNEMAN P.O.BOX 318 RICHARD C.SNELBAKER-OF COUNSEL 717-697-8528 FACSIMILE(717)697-7681 November 20, 2014 TO: Immanuel Church of the Christian Certified Mail No. and Missionary Alliance 7010 1670 0001 0650 3289 800 South Market Street Mechanicsburg, PA 17055 Chapel Pointe Certified Mail No. 770 South Hanover Street 7010 1670 0001 0650 3296 Carlisle, PA 17013 Dennis D. Kapp Certified Mail No. 706 Charles Street 7010 1670 0001 0650 3302 Mechanicsburg, PA 17055 K. Aaron Kapp Certified Mail No. P.O. Box 1140 7010 1670 0001 0650 3319 Hilo, HI 96721 David L. Kapp . 15 Bonwood Drive Mashpee, MA 02649 Re: Estate of Aaron C. Kapp a/k/a Aaron Clarence Kapp, Deceased Estate No. 21-13-0692 NOTICE TO PARTIES IN INTEREST The undersigned, as Attorney for David L. Kapp, the Executor of the Estate and under the Last Will and Testament of Aaron C. Kapp a/k/a Aaron Clarence Kapp, Deceased, hereby gives notice to each of the above named persons pursuant to Rule 6. 3 of the Pennsylvania Supreme Court Orphans' Court rules as follows : 1 . He has filed this date in the office of the Clerk of Orphans ' Court and Register of Wills of Cumberland County, Pennsylvania, at Carlisle, PA, the First and Final Account of his administration as such Executor, together with a Statement of Proposed Distribution and Petition for Adjudication, true copies of which are enclosed herewith. b SNELBAKER& BRENNEMAN, P.C. Estate .of Aaron C. Kapp November 20, 2014 Page 2 2 . Said Account and Statement will be presented to a judge of the Orphans ' Court Division of the Cumberland County Court of Common Pleas at the Cumberland County Court House, 1 Court House Square, Carlisle, PA 17013; on January 13, 2015 at 9 : 30 o ' clock A.M. , prevailing time, at which time said Account will be confirmed and distribution ordered in accordance with said Statement of Proposed Distribution unless written objections are filed prior thereto. 3. You have the right to file written objections to said Account and Statement prior to the confirmation as scheduled above. Very —truly yours, Keith 0. Brenneman KOB: sks Enclosures 4L IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA. ORPHANS'COURT DIVISION FILE NO: 21-13-0692 FIRST AND FINAL ACCOUNT OF David L. Kapp, Executor For ESTATE OF AARON C. KAPP a/k/a AARON CLARENCE KAPP Social Security#: Tax ID#: 36-7628707 Date of Death: June 17,2013 Date of Incapacity, if any: None Date of Executor Appointment: June 21,2013 Date of First Complete Advertisement: July 12, 2013 Accounting for the period: June 17, 2013 to November 4,2014 Purpose of Account: David L. Kapp, Executor,offers this Account to acquaint interested parties with the transactions that have occurred during his Administration. It is important that the Account be carefully examined. Requests for additional information, questions or objections can be discussed with: Keith O. Brenneman, Esquire Snelbaker&Brenneman, P.C. 44 West Main Street Mechanicsburg, PA 17055 Phone#: 717-697-8528 Supreme Court I.D. No: 47077 7 C Q r tl G7 -Z != 4? C:)uo �> rte) �til 7'5"1 CZD ::7 E: E-: 7 OD i ' M Cr) '�1 C 1-I LAW OFFICES SNELBAKER& BRENNEMAN, P.C. Pagel SUMMARY OF ACCOUNT PRINCIPAL PAGE Receipts 3 $161,353.82 Net Gain on Sales or Disposition 3 -8,274.10 $ 153,079.72 Less Disbursements: Debts of Decedent 3 $ 4,355.91 Funeral Expenses 3 2,026.45 Administration Expenses 3 2,129.60 Family Exemption 3 0.00 Federal, State& Local Taxes 4 6,104.70 Fees and Commissions .4 4,490.00 19,106.66 Balance before Distributions $ 133,973.06 Distributions to Beneficiaries 4 0.00 Principal Balance on Hand $ 133,973.06 For Information: Investments Made 5 $0.00 Changes in Holdings 5 $0.00 INCOME Receipts 5 $ 795.63 Less Disbursements 5 $ 0.01 Balance before Distributions $ 795.62 Distributions to Beneficiaries 5 $0.00 Income Balance on Hand $ 795.62 COMBINED BALANCE ON HAND $ 134,768.68 Listing of unpaid creditors: 6 Persons interest in the Distribution of Estate 6 Proposed Statement of Distribution 7 Affidavit/Verification 8 LAW OFFICES SNELBAKER& BRENNEMAN, P.C. Page 2 PRINCIPAL RECEIPTS Assets Listed on Inventory per copy of attached: $161,338.56 (Valued as of Date of Death) ADJUSTMENTS TO INVENTORY 0.00 SUBSEQUENT RECEIPTS 8/25/2014 PA Department of Revenue, refund Inheritance Tax 15.26 TOTAL PRINCIPAL RECEIPTS $161,353.82 PRINCIPAL GAINS OR LOSSES ON SALES OR OTHER DISPOSITIONS GAIN LOSS 7/26/2013 Deutsche Asset&Wealth Management $ 2,493.26 account number ending 1713 7/29/2013 Edward Jones, investment account#270-07253-1-6 6,125.51 7/23/2013 Exelon Corporation, 300 shares of stock 344.67 TOTAL GAINS AND LOSSES $ 344.67 $ 8,618.77 NET LOSS TRANSFERRED TO SUMMARY $ (8,274.10) DISBURSEMENTS OF PRINCIPAL DEBTS OF DECEDENT 6/18/2013 Chapel Pointe, check written from PNC Bank account $ 3,982.00 prior to death for nursing home expenses 7/8/2013 CitiCard, credit card payoff 177.77 7/29/2013 Alert Pharmacy, medical expenses 11.71 7/30/2013 Dr. George Branscum, medical expenses 8.20 8/13/2013 Pinnacle Health Cardiovascular Inst., medical expenses 11.68 9/20/2013 Carlisle Physicians, medical expenses 68.50 9/23/2013 Carlisle Hospital, medical expenses 96.05 $ 4,355.91 FUNERALEXPENSES 7/24/2013 Myers/Buhrig Funeral Home,funeral services $ 2,026.45 $ 2,026.45 ADMINISTRATION EXPENSES 3/26/2014 Register of Wills, additional probate fee $ 200.00 5/6/2014 Snelbaker& Brenneman, P.C., costs advanced: 429.60 a. Register of Wills, probate fee 188.50 b. Cumberland Law Journal, advertise 75.00 Executor's Notice c. The Patriot-News, advertise Executor's 151.10 Notice d. Register of Wills, short certificates 15.00 The following items are to be paid upon confirmation of the Accounting: Reserve for filing fees, accountant fees and other 1,500.00 miscellaneous costs associated with the administration of the Estate $ 2,129.60 FAMILY EXEMPTION LAW OFFICES None SNELBAKER& $0.00 $0.00 BRENNEMAN, P.C. Page 3 FEDERAL, STATE&LOCAL TAXES 8/9/2013 Register of Wills,Agent, estimated Inheritance Tax $ 5,800.00 3/17/2014 Register of Wills,Agent, Inheritance Tax 286.70 6/26/2014 PA Department of Revenue, 2013 Fiduciary Taxes 18.00 $ 6,104.70 FEES AND COMMISSIONS 7/23/2013 Shareholder Services,fee&commission on sale $ 51.00 of Exelon Corporation stock 3/8/2014 Cohick&Associates, preparation of 2013 144.00 Individual Taxes(Form 1040) 5/6/2014 Snelbaker& Brenneman, P.C., attorney services 1,870.00 from 6/21/13to 10/23/13 6/26/2014 Cohick&Associates, preparation 2013 Fiduciary Taxes 475.00 The following items are to be paid upon confirmation of the Accounting: **`* Snelbaker& Brenneman, P.C., attorney services 1,950.00 from 10/24/13 to 11/5/14 $ 4,490.00 TOTAL DISBURSEMENTS OF PRINCIPAL $ 19,106.66 DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES None $0.00 TOTAL DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES $0.00 PRINCIPAL BALANCE ON HAND FIDUCIARY VALUE AT ACQUISITION 11/4/2014 VALUE Bonds/Investment Accounts Deutsche Asset&Wealth Management $0.00 $ 62,240.73 Edward Jones, investment account 0.00 81,677.31 Common Stocks Exelon, 300 shares common stock 0.00 9,219.00 Cash 138,218.68 8,201.52 Less items listed on pages 3&4 of Accounting -3,450.00 TOTAL PRINCIPAL BALANCE ON HAND $ 134,768.68 $ 161,338.56 LAW OFFICES SNELBAKER& BRENNEMAN, P.C. Page 4 INFORMATION SCHEDULES PRINCIPAL INVESTMENTS MADE None $0.00 $0.00 CHANGES IN PRINCIPAL HOLDINGS None $0.00 $0.00 RECEIPTS OF INCOME 7/8/2013 Alliance Development Fund, Inc., Certificate of Deposit, Interest $ 195.12 3/6/2014 Santander, estate money market account, interest from 594.96 9/6/13 to 3/6/14 7/30/2014 Santander, estate checking account, interest from 5.55 8/30/13 to 7/30/14 TOTAL RECEIPTS OF INCOME $ 795.63 DISBURSEMENTS OF INCOME 6/26/2013 PNC Bank, accrued interest on date of death not paid $ 0.01 TOTAL DISBURSEMENTS OF INCOME $ 0.01 DISBURSEMENTS OF INCOME TO BENEFICIARIES None $0.00 TOTAL DISBURSEMENTS OF INCOME TO BENEFICIARIES $0.00 LAW OFFICES SNELBAKER& BRENNEMAN, P.C. Page 5 * UNPAID CREDITORS: NONE ** PERSONS INTERESTED IN DISTRIBUTION OF ESTATE: 1. Immanuel Church of the Christian&Missionary Alliance 800 South Market Street Mechanicsburg, PA 17055 2. Chapel Pointe 770 South Hanover Street Carlisle, PA 17013 3. David L. Kapp 15 Bonwood Drive Mashpee, MA 02649 4. Dennis D. Kapp 706 Charles Street Mechanicsburg, PA 17055 5. K.Aaron Kapp P.O. Box 1140 Hilo,. HI 96721 LAW OFFICES SNELBAKER SC BRENNEMAN, P.C. Page 6 z PROPOSED DISTRIBUTION TO BENEFICIARIES David L. Kapp, Executor and Accountant herein, proposes to distribute the balance of the Estate of Aaron C. Kapp a/k/a Aaron Clarence Kapp, Deceased,to wit: $134,768.68 in accordance with the Last Will and Testament of said'Decedent as follows: 1. Immanuel Church of the Christian&Missionary Alliance $ 3,369.22 2 1/2%of net Distributable estate per Item 3A of Will 2. Chapel Pointe $ 3,369.22 ' 2 1/2%of net Distributable estate per Item 3B of Will 3. David L. Kapp $ 42,676.75 31.66%of residue per Item 3(1)of Will 4. Dennis D. Kapp $ 42,676.75 31.66%of residue per Item 3(2)of Will 5. K.Aaron Kapp $ 42,676.74 31.66%of residue per Item 3(3)of Will TOTAL DISTRIBUTION: $ 134,768.68 LAW OFFICES SNELSAKER& BRENNEMAN, P.C. Page 7 AFFIDAVIT/VERIFICATION DAVID L. KAPP, Executor under the Last Will and Testament of Aaron C. Kapp a/k/a Aaron Clarence Kapp, Deceased hereby declares under oath that he has fully and faithfully discharged the duties of his 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;to his 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. /—, Le:� David L. Kapp, Executor Dated: �//3-1,41 Subscribed and sworn to by David L. Kapp, before me his 1 7/r�f/�yL day of ��1�u1)U�� ' 2014 No ublic F,F,,ZVIRGINIA E. O'NEIL ' NOTARY PUBLIC COMMONWEALTH OF MASSACHUSETTS MY COMMISSIONC EXPIRES 11/14/2014 LAW OFFICES SNELBAKER& BRENNEMAN, P.C. Page 8 UUHY INVENTORY REGISTER OF WILLS OF Cumberland COUNTY, PENNSYLVANIA 'OMMONWEALTH OF PENNSYLVANIA I SS 21-13-0692 'OUNTY OF Cumberland File Number David L. Kapp, Executor lersonal Representative(s)of the Estate of Aaron C. Kapp leceased,depose(s)and say(s)that the items appearing in the following inventory include all of the personal assets wherever situate ind al I of the real estate in the Commonwealth of Pennsylvania of said Decedent,that the valuation placed opposite each item of said nventory represents its fair value as of the date of the decedent's death, and that Decedent owned no real estate outside of the ,ornmonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I verify that the statements made in this Inven- ory are true and correct. I understand that false state- nents herein are made subject to the penalties of David L. Kapp, �Executor 18 Pa.C.S. § 4904 relating to unsworn falsification to 35 u0n; 'n d Drzixp authorities. f Mashpee, MA 02649 kttorney-- (Name) Keith O. Brenneman (Supreme Court J.D. No) 47077 (Address) Snelbaker&Brenneman,P.C.,44 West Main Street,Mechanicsburg,PA 17055 (Telephone) 717-697-8528 DATE OF DEATH LAST RESIDENCE DECEDENT'S SOC.SEC.NO. 06/17/2013 770 South Hanover Street,South Middleton Twp.,Carlisle,PA 17013 IFIGURES MUST BE TOTALED I I. Deutsche Asset&Wealth Management,municipal bond fund-S,account ending in 1713 62,240.73 2. Exelon Corporation,300 shares of common stock valued at $30.73 per share 9,219.00 3. Alliance Development Fund, Inc., investment certificate#22330 2,083.53 4. Chapel Pointe,refund dud the decedent from nursing home facility 1,398.20 5. Edward Jones,investment account 270-07253-1-6 81,677.31 6. Exelon Corporation,uncashed stock dividend check 93.00 7. PNC Bank,N.A.,checking account#5004720243 4,626.79 Cr- -r C-3 ry-1 .311 (Attach additional sheets as needed) TOTAL: 161,338.56 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative include the value of each item,but such figures should not be extended into the total of the Inventory. (See 20 Pa C.S.§3301(b)) Form R141-09 rev. /0.13.06