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Shelly J. Kunkel, Esquire � � ���
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Supreme Court No. 6448� �--�
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P.O. Box 60974 � " ��'
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Ha�risburg, PA 17106-0974 c_r�i � -��
717-574-1283
IN RE: : IN THE COURT OF COMMON PLEAS
MINOR CHILD OF : CUMBERLAND COUNTY, PENNSYLVANIA
SHAWN M. MISHKIN, Deceased : ORPHANS' COURT DIVISION Z�.�'��'���
PETI'I'ION FOR THE APPOINTMENT OF CO-GUARDIANS OF THE ESTA'I'E OF A
MINOR UNDER THE AGE OF FOURTEEN YEARS IN ACCORDANCE WITH 20 PA.
C.S.A $ 51�1 AND & 5112(3) AND FOR THE DISTRIBUTION OF AN INTESTATE ESTA'I'E
AND DEPOSIT OF FUNDS INTO A RESTRICTED BANK ACCOUNT
The Petitioner, HOLLY A. MISKHIN, by and through her attorney, SHELLY J. KUNKEL,
ESQ., respectfully represents the following:
l. Petitioner is the mother and natural guardian of Nadia P. Mishkin, a minor, who resides at
816 Sycamor� Circle, Camp Hill Borough, Pennsylvania, 170ll, with Petitioner.
2. Nadia P. Mishkin is a minor currently four (4) years of age who was born December 16,
2009.
3. The minor's father, Shawn M. Mishkin, is the Petitioner's spouse and is deceased, having
died �ntestate on October 30, 2012.
4. An estate docketed to File No. 21-12-1211 was opened in Cumberland County,
Pennsylvania for Shawn M. Mishlcin, and the Petitioner was duly appointed as
Administratrix of said estate on November 20, 2012.
5. At the time of his death, Shawn M. Mishkin was matriculated as a full time student at The
1 etnple University School of Pharmacy in Philadelphia, Pennsylvania.
6. Immediately prior to r.is September 20121natriculation, Shawn M. Mishkin was the sole
proprietor of a women's apparel 'oi�siness traditig as The Plum Sport, and had also
acc�uired vaiious assets, both real and personal, in his individual naine. See
AdministratriY's Account of the Estate of Shawn 1�'I. Mishkin attached hereto as "Exhibit
A".
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7. After payment of administrative and funeral e�penses, estate liabilities, Pennsylvania
inheritance taxes and federal income taxes, the assets of Shawn M. Mishkin Estate are
subject to distribution under the section of the Pennsylvania Estates and Fiduciaries Code
related to Intestate Succession, 20 PA §2101 et seq., as follows:
a. Per §2102 (2) the first $30,000 of the estate assets and one half(1/2) of the
residue of the Shawn M. Mishkin Estate is payable to Holly A. Mishkin, spouse
of the decedent and Petitioner herein;
b. Per §2102 (3) the remaining one half(1/2) of the residue of the Shawn M.
Mishkin Estate is payable to Nadia P. Mishkin, the minor child of the decedent
who is also the issue of decedent's surviving spouse.
c. The decedent had no other children apart from Nadia P. Mishkin.
8. The cash portion of the residuary estate of Shawn M. Mishkin to which the minor child,
Nadia P. Mishkin, is entitled is $ 60,659.12, as set forth in the Proposed Schedule of
Distribution in the Administratrix's Account.
9. In addition to the cash distr:bution proposed above, there is real property located at 816
Sycamore Circle ( Cumberland County Tax Parcel # O1-19-1594-065) in which Petitioner
and her minor child reside which also constitutes an asset of the Shawn M. Mishkin estate
subject to division in accordance with 20 PA §2101 et seq.:
a. The subject property was valued for inheritance tax purposes at its assessed value
of$320,300, which value likely exceeds its current market value;
b. The real property is subject to an existing mortgage in favor of the decedent's
father, Isaac L. Mishkin;
c. The monthly mortgage payments were voluntarily suspended by the mortgagee
for a period of four (4) years from decedent's matriculation (September 2012) ar
until the residence is sold or otherwise transferred, whichever occurs first, at
which time the mortgage payoff calculated as of the date of decedent's death shall
be due and payable to the mortgagee;
d. Petitioner is currently unable to refinance the residence and pay off the above
mortgage with her sole income but intends to resume the mortgage payments to
the mortgagee after the four year voluntary suspension period elapses;
2
e. It is in the best interest� of tiie ����nor cl�ild to continue residing in the family home
during the course of her minority;
£ In order to preserve the respective distributive shares of Petitioner and her minor
child, Petitioner proposes to re-deed said real estate to Petitioner and the guardian
of the minor child as Tenants-in-Common pending the future disposition of the
real estate;
g. Petitioner proposes that any net proceeds from a future sale or transfer of the real
estate be divided equally between the Petitioner and the guardian of the minor
child's estate at the time of settlement.
10. For the foregoing reasons, the appointment of a guardian of the minor's estate is necessary
to finalize the distribution of the Shawn M. Mishkin Estate in accordance with the
statutory provisions for intestate succession set forth in the Pennsylvania Estates and
Fiduciaries Code.
11. The proposed guardian, Holly A. Mishkin, is 41 years of age, and is employed as a
judicial assistant to Justice Thomas G. Saylor of the Supreme Court of the Commonwealth
of Pennsylvania.
12. The proposed guardian is the natural mother of Nadia P. Mishkin and has no interest
adverse to her minor daughter.
13. The Acceptance of the proposed guardian is attached hereto as "Exhibit B."
14. The provisions of 20 Pa.C.S. § 5112 (3), however, preclude a natural parent of a minar
child from being appointed the sole guardian of the minor"except that a parent may be
appointed a co-guardian with another fiduciary or fiduciaries."
15. The proposed co-guardian, Donna M. Frye, is 76 years of age, and is retired from Eckert,
Seamans, Cherin and Mellott, where she worked as a legal receptionist.
16. The proposed co-guardian is the mother of Petitioner and the maternal grandmother of the
minor, Nadia P. Mishkin, and has no interest adverse to the minor.
17. The Acceptance of the proposed co-guardian is attached hereto as "Exhibit"C."
18. Subject to the approval of this Court, the co-guardians seek to accept the following assets
on behalf of Nadia P. Mishkin, a minor:
a. $ 60,659.12, representinb one half(1;2) residuary share of the Shawn M. Mishkin
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Estate; and
b. An undivided one half(1/2) interest in the decedent's real estate situated at 816
Sycamore Circle, Camp Hill, PA 17011.
WHEREFORE, Petitioner respectfully requests that this Court appoint Holly A. Mishkin
and Donna M. Frye, as co-guardians of the estate of Nadia P. Mishkin, a minor, and further authorize
the co-guardians to undertake the following steps to finalize the intestate distribution of the Estate of
Shawn M. Mishkin, deceased:
a. To take receipt of the above described residuary cash distributions from the
Estate of Shawn M. Mishkin payable to his minor child for deposit into a restricted savings
certificates and/or savings account, in lieu of entry of security in accordance with 20 Pa. C.S.A.
§5103 and §5122; and
b. To undertake all steps necessary to legally transfer the title to the real property
situate at 816 Sycamore Circle, Camp Hill, PA 170ll, into equal and undivided shares between
Petitioner, Holly A. Mishkin, a surviving spouse, and Holly A. Mishkin and Donna M. Frye, co-
guardians of Estate of Nadia P. Mishkin, a minor child; and
c. Any other acts on behalf of the minor child that the Court deems just and
proper.
Respectfully submitted,
Date: ��""- � �l
—��-,—
Shelly J. Kunkel, Esquire
Supreme Court No. 64485
P.O. Box 60974
Harrisburg, PA 17106-0974
(717) 574-1283
Attortiey for Petitioner
4
IN RE: : IN THE COURT OF COMMON PLEAS
THE MINOR CHILD OF : CUMBERLAND COUNTY, PENNSYLVANIA
SHAWN M. MISHKIN, Deceased : ORPHANS' COURT DIVISION
VERIFICATION
I, HOLLY A. MISHKHIN, hereby certify that the facts set forth in the foregoing
pleading are based upon information which I have furnished to counsel, as well as upon
information which has been gathered by counsel and or others acting on my behalf in this matter.
The language in the pleading is that of counsel and not my own. I have read the pleading, and to
the extent it is based upon information which I have given to counsel, it is true and correct to the
best of my knowledge, information and belief. To the extent that that content of the pleading is
that of counsel, I have relied upon counsel in making this Verification. I hereby acknowledge
that the facts set forth in the aforesaid pleading are made subject to the penalties of 18 Pa.C.S.A.
§ 4904 relating to unsworn falsification to autharities.
Dated: //�/Z�/y � �
�— Holly A. ishkin
EXHIBIT A
ADMINISTRATRIX'S ACCOUNT OF THE
ESTATE OF SHAWN M. MISHKIN
LATE OF CAMP HILL BOROUGH,
CUMBERLAND COUN'I'Y,PENNSYLVANIA
DATE OF DEATH: OCTOBER 30,2012
PRINCIPAL ACCOUNT
DEI3ITS:
Your Accountant charges herself with the following:
Real Propertv:
816 Sycamore Circle,Camp Hill, PA 17011 $320,300.00
Pcrsonal PropertV:
Wells Fargo Personal Checking Account#9310 $2,748.63
Accrued interest $0.02
Wells Fargo Money Market Savings Account#6962 $2,437.38
Accrued interest $0.17
Metro Bank Individual Checking#9820 $3,656.88
Bryn Mawr Trust Company- Rev. 1'rust# I 192 payable to Estate $]08,068.60
Interest to close $3,658.95
Temple University- Pro rated tuition reimbursement(donated to Estate by $13,931.00
decedent's father)
Sale of SAAB 9-3 Sedan $10,070.00
Sale of International Scout $2,500.00
Sale of Gas Gas Dirt [3ike $1,500.00
Sale of Aprilia motorcycle $4,000.00
Sale of trailer $400.00
HMA Physician Management-Medical bill refund $415.97
US Savings Qond redemptio��s(donated to estate by surviving joint owner) $1,459.52
Subtotal $475,147.12
I�X11IB1'I'A
DEBITS continued:
Value
64 shares IBM Corporation common stock- DOD valuation $12,406.40
200 shares Exelon Corporation common stock-DOD valuation $7,118.00
18 shares VIACOM co�r�mon stock-DOD valuation $950.58
18 shares CBS Corporation common stock-DOD valuation $589.14
TD Ameritrade Brokerage Account#4990
Cash and cash equivalents $6,084.76
150 shares Ford Motor Co. common stock $1,548.00
300 shares Flextronics Int'1 Ltd. -ordinary stock $1,719.00
150 shares General Electric Co. -common stock $3,185.25
]000 shares Sirius X Radio Inc. -common stock $2,850.00
Increase in account value through liquidation $1,282.46
Reimbursements for The Plum Sport expenses advanced by estate:
October 2012 -January 2013 store rent $4,025.25
Wells Fargo Line of Credit- interest payment $274.77
PA American Water-business utilities advanced by estate $70.52
PA Inheritance Tax refund $1,002.87
Subtotal $43,107.00
TOTAL DE131TS $518,254.12
EXHIBIT A-continucd
RECEIPTS OF INCOME: Value
ThePlum Sport-Accounts receivable during administration $14,147.67
PSECU - Dividends earned on estate checking account:
ll/30/2012 Dividend $0.03
12/28/2012 Dividend $6.27
l/24/2013 Dividend $9.32
2/28/2013 Dividend $8.30
3/31/2013 Dividend $10.40
4/30/2013 Dividend $10.23
5/31/2013 Dividend $10.63
6/30/2013 Dividend $10.29
7/31/2013 Dividend $10.52
8/31/2013 Dividend $10.36
9/30/2013 Dividend $9.97
10/31/2013 Dividend $10.27
11/30/2013 Dividend $9.94
12/31/2013 Dividend $10.28
I/31/2014 Dividend $10.29
2/28/2014 Dividend $9.10
3/31/2014 Dividend $9.94
4/30/2014 Dividend $9.51
5/31/2014 Dividend $9.59
6/30/2014 Dividend $9.21
7/31/2014 Dividend $9.52
8/31/2014 Dividend $9.40
9/30/2014 Dividend $9.30
10/31/2014 Dividend $9.61
IBM Common stock
12/28/2012 Dividend $40.80
4/4/2013 Gain through date of transfer to Holly A. Mishkin $1,128.64
6/13/2013 Dividend $3.80
6/13/2013 Dividend $11.40
Exelon common stock
12/13/2012 Dividend $105.00
4/l 1/2013 Gain through date of transfer to Holly A. Mishkin $108.00
5/26/2013 Dividend $105.00
Viacom common stock:
4/9/2013 Dividend $4.95
4/11/2013 Gain through date of transfer to Holly A. Mishhkin $241.47
Miscellaneous:
3/18/2013 Dividend deposit $75.11
4/1 1/2013 Gain on CBS Corp stock through date of trasnfer to Holly A. Mishkin $249.66
TOTAL RECEIPTS OF INCOME $16,443.78
EXH[BIT B
Ci2EDITS:
Your Accountants ask credit for payments made from Principal Account as follows:
Description Amount
Hetrick Funeral Home-funeral expenses $10,292.50
Hetrick Funeral Home-Additional death certificates $120.00
Cumberland County Register of Wills-probate fees $187.50
Cumberland County Register of Wills-Filing fee for Petition to administer busine $15.00
Cumberland Law Journal -Estate advertisement $75.00
Central Penn Business Journal -Estate advertisement $150.00
Cumberland County Register of Wills-Filing fees for PA1500 and [nventory $30.00
Wion Zulli& Seibert- Partial Attorney Fee $3,850.00
Cwnberland County Register of Wills-Additional probate fees $275.00
Crystal St. OmerRoy, CPA- Business Valuation work $575.00
Cumberland County Register of Wills-Additional short certificates $65.00
Wion Zulli&Seibert-Partial Attorney Fee $2,784.00
Visa-Unpaid balance on decedent's credit card $46.51
Hershey Medical Center-ER hopital bill after insurance $28.00
Carlisle Regional Medical Center-Lab expense $409.17
Strawberry Square Association-Store rent(3 months) $3,027.13
[saac L. Mishkin- Reimbursement for store rent advanced to estate $998.12
Temple University- Reimbursement to Isaac L. Mishkin for tuition payment $14,730.00
Pennsylvania Dept of Transportation- SAAB title transfer $570.00
Pennsylvania Dept of Transportation-Scout title transfer $22.50
Weils Fargo- Line of Credit interest payment $274.77
Subtotal $38,525.20
EXHIBIT C
CREllITS:
Your Accountants ask credit for payments made from Yrincipal Account as follows:
Description Amount
Crystal St.OmerRoy,CPA-Business tax returns $495.00
Capital Tax Bureau-Past due 2005 occupation tax $167.35
Statewide Tax Recovery-2011 income tax balance owed $41.50
Janet Miller,Tax Collector-2012 occupation tax $4.90
Wells Fargo-Uncleared checks $9.79
Metro Bank-Uncleared checks $221.99
Computershare- Replacement fees for lost stock certificates $191.43
Register of Wills, Agent- Inheritance tax estimated payment $5,000.00
PA Department of Revenue-2012 business income taxes owed $68.00
Cumberland County Tax Bureau-2012 local income taxes owed on final return $46.00
Walter Dacko-Carpet cleaning following medical treatment of decedent's dog $328.60
Jerry Sweeden-Leaf removal and mulch at decedent's residence $325.00
Shelly J. Kunl<el,Esc�. - Partial Attorney fees $2,500.00
Crystal St. OmerRoy,CPA-Tax preparation-2012 1040/PA40 $636.00
Gopf Brothers-Plumbing repairs to residence $1,003.90
Crystal St.OmerRoy,CPA-Additional tax preparation $600.00
PA Department of Revenue- Decedent's 2012 personal income taxes $99.00
Renewal by Anderson-window replacement at decedent's residence $3,432.00
Animal Hospital of Rye-Emergency bills related to treatment of decedent's dog $1,259.34
Camp Hill Animal Hospital - treatment of decedent's dog $130.00
Subtotal $16,559.80
EXHII3IT C-continucd
CREDITS:
Your Accountants ask credit for payments made from Principal Account as follows:
Description Amount
Emergency medical care for and euthanasia of decedent's dog $8,999.67
Shelly J. Kunkel,Esq. -Balance attorney fees $3,000.00
Crystal St. OmerRoy,CPA-Fiduciary income tax prep and tax reserve $1,500.00
(saac L. Mishkin-Outstanding balance on residential mort�age against 816 $212,441.71
Sycamore Circle,Camp Hill,PA 17011
Miscellaneous Reserve $1,000.00
Subtotal $226,941.38
T07'AL CREDITS $282,026.38
EXHIBIT C-continued
RFCAPITULATION
Principal Debits- Estate of Shawn M. Mishkin $518,254.12
Receipts of Income- $16,443.78
Less Prior In-Kind Transfers to Holly A. Mrshkin:
4/4/2013 64 shares IBM Corporation common stock $U,535.04
4/11/2013 200 shares Exelon common stock $7,226.00
4/11/2013 l8 shares VIACOM common stock $1,192.05
4/1 l/2013 18 shares CBS Corporation common stock $838.80
$22,791.89
Gess Retention of Real Estate In-Kind:
816 Sycamore Circle,Camp Hill, PA 17011 $320,300.00
Principal Debits after Retention of RE and In-Kind Transfers $191,606.01
Principal Credits- Estate of Shawn M. Mishkin $69,584.67
(Net of suspended mortgage on 816 Sycamore Circle)
Subtotal Estate of Shawn M. Mishkin $122,021.34
COMBINED 13ALANCE FOR DIS7'RIBUTION PURSUANT
20 PA§2102(3)RELATING TO INTESTATE SUCCESSION
WHERE THERE IS A SURVIVING SPOUSE AND ISSUE OF THE
DECEDENT AND SURVIVING SPOUSE $122,02134
EXHI[3I'I' U
SCHEDULE OF PROPOSED DISTRIBUTION
The Administratrix proposes distribution of the Total Balance as follows in accordance with
20 PA §2012(3)to the following heirs as described:
Balance Available per Account: $122,021.34
Holly A. Mishkin Per 20 PA § 2012(3):
816 Sycamore Circle
Camp }-lill, PA 17011 First$30,000 of estate as follows:
Miscellaneous stock transfers of 4/4/Li-4/1 1/13 $22,791.89
1/2 veterinary bills paid by estate $5,208.00
Tire replacement paid by estate $],297.00
Cash �703.1 I
$30,000.00
PLUS
1/2 Estate Residue: $60,659.12
IIolly A. Mishkin and
Donna Marie Frye,Co-Guardians of the Estate of:
Nadia P. Mishkin
816 Sycamore Circle
Camp Hill, PA 17011 1/2 Estate Residue: $60,659.12
BALANCE OF SFIAWN M. MISHKf[IN ESTATE FOR
DISTRIBUI'ION PURSUANT TO 20 PA §2012(3) $122,021.34
EXIIIBIT E
l •
EXHIBIT B
IN RE: : 1N THE COURT OF COMMON PLEAS
THE MINOR CHILD OF : CUMBERLAND COUNTY, PENNSYLVANIA
SHAWN M. MISHKIN, Deceased : ORPHANS' COURT DIVISION
ACCEPTANCE BY PROPOSED GUARDIAN
I hereby consent to act as guardian of the estate of NADIA P. MISHKIN, my minor
child.
I reside at 816 Sycamore Circle, Camp Hill, PA 17011 and am employed as a judicial
assistant to Justice Thomas G. Saylor of the Pennsylvania Supreme Court.
I am the natural mother of the minor and the adult person with whom the minor currently
resides.
I am a citizen of the United States and can speak, read and write the English language.
I have no interests adverse to my minor child.
It is not the intention of the guardian to apply for an allowance for the support and
education of the minor during her remaining minority.
Date:�J/`� � ��Go�1�l�
Holly A. Mishkin
EX�IBIT C
IN RE: . IN THE COURT OF COMMON PLEAS �
THE MINOR CHILD OF . CUMBERLAN i►
SHAWN M. MISHKIN, Deceased � COUNTY, PENNSYLVANIA
• ORPHANS' COURT DNISION
ACCEPTANCE BY PROPOSED GUARDIAN
I hereby consent to act as Co-Guardian of the estate of NADIA P. MISHKIN, a minor
child.
I reside at 3791 Dawn-Mar Street, Harrisburg, PA 17111 and am retired from a career as
a receptionist at the law firm of Eckert, Seaman, Cherin and Mellott.
I am the mother of Holly A. Mishkin,the proposed Co-Guardian, and the maternal
grandmother of the minor child.
I have known my granddaughter,Nadia P. Mishkin, since her birth.
I am a citizen of the United States and can speak, read and write the English language.
I have no interests adverse to the minor.
It is not the intention of the guardian to apply for an allowance for the support and
education of either of the minor(s) during her remaining minority.
Date: / � ' ;/� -
, -y.
,' �'G7J'�ut� �/
Do a M. Frye