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HomeMy WebLinkAbout12-11-14 ESTATE OF DOROTHY M. LAUGHLIN File No. 21-12-1069 FAMILY SETTLEMENT AGREEMENT THIS AGREEMENT made this�day of , 2014, BETWEEN: JANICE M. CHAMBERLIN, DANIEL G. LAUGHLIN, and LEE H. LAUGHLIN, being the residuary legatees under the Last Will and Testament of Dorothy M. Laughlin, late of the Township of Hopewell, Cumberland County, Pennsylvania, AND LEE H. LAUGHLIN, Executor of the Estate of Dorothy M. Laughlin, deceased, WHEREAS, Dorothy M. Laughlin died August 25, 2012, testate; and WHEREAS, Letters Testamentary were granted to Lee H. Laughlin on September 28, 2012, by the Register of Wills of Cumberland County, Pennsylvania; and WHEREAS, all assets of the late Dorothy M. Laughlin have been liquidated or distributed and all her debts paid in full; and WHEREAS, the period of four months having been terminated since the first advertisement of the issuance of Letters to the said Executor, the said parties hereto desire to waive the duty of the Executor to file a First and Final Account with Proposed Schedule of Distribution for purposes of confirmation by the Court of Common Pleas of Cumberland County, Orphan's Court Division, AND FURTHER desire that a Family Settlement Agreement be executed, which Family Settlement Agreement will be duly recorded among the deed records in and for Cumberland County. WEIGLE & ASSOCIATES, P.C. - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG, PA 17257-1397 `��+� 1 �1 NOW, THEREFORE, WITNESSETH, that the parties hereto, in consideration of the premises above stated, and of the Accounting and Proposed Schedule of Distribution attached hereto and made a part hereof, and the receipt of their distributive shares as therein shown, do bind themselves to the said Distribution and Accounting as set forth and further mutually release Lee H. Laughlin, Executor, from all claims and demands whatsoever arising out of settlement of the Estate of Dorothy M. Laughlin. The parties hereto do further agree that should any liability come due to the estate of the said decedent after the signing of this agreement, they do hereby covenant and agree with the aforesaid personal representative that they will contribute pro rata their shares of the estate to satisfy any and all claims, demands, suits, or causes of action which may be successfully prosecuted against the said estate ar the aforesaid personal representative after the signing, sealing and delivery of this family settlement agreement and final release. IN WITNESS WHEREOF, the parties have hereunto set their hands and seals the day and year first above written. WITNESS: //�� „-----�. � , � � C� � - f n �� � � �- �.�.� ��� /�i�; ',-�',�,r�,�..��:�sEaL� � � Janice M. Chamberlin ,,�y , � , �.,� v� '� �L-���������--�'"�/ FSEAL) - Daniel G. Laughlin � _ .�-,;�' ,��/' ,?, � � � , � -� L> � Lee H. Laughlin � � WEIGLE & ASSOCIATES, P.C. - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG, PA 17Z57-1397 COMMONWEALTH OF PENN YL NIA : � � : SS COUNTY OF : On this, the 1������ da of �1���/ � 2014 Y , , before me, the undersigned officer, personally appeared JANICE M. CHAMBERLIN, DANIEL G. LAUGHLIN, and LEE H. LAUGHLIN, known to me (or satisfactorily proven) to be the persons whose names are subscribed to the within instrument, and acknowledged that they executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. r � � (SEAL) COMMONWEq�TH OF PENNSti LV IA NOTARIAL SEAL Je�YA•Welgle,Notary Public City of Shippensburg,Cumberland Counry My Commission Expires October 7,2p1g WEIGLE & ASSOCIATES, P.C. - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG, PA 17Z57-1397 In the Court of Common Pleas of Cumberland County, Pennsylvania Orphans' Court Division File No. 21-12-1069 Estate of Dorothy M. Laughlin, Deceased Township of Hopewell, Cumberland County First and Final Account Lee H. Laughlin, Executor Date of Death: 08/25/2012 Date of Incapacity, if any: None Date of Executor's Appointment: 09/28/2012 Date of First Complete Advertisement: 11/02/2012 Accounting for the period: 08/25/2012 to 12/05/2014 Purpose of Account: Lee H. Laughlin, 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 or questions or objections can be discussed with: Jerry A.Weigle Esquire Weigle 8�Associates, P.C. 126 East King Street Shippensburg, PA 17257 717/532-7388 Supreme Court I.D. No. 01624 SUMMARY OF ACCOUNT Estate of Dorothy M. Laughlin, Deceased For the period of August 25, 2012 through December 5, 2014 Fiduciary Current Acquisition PAGES Value Value Proposed Distributions to Beneficiaries 21 155,223.87 155,223.87 PRINCIPAL Receipts: This Account 3 -5 337,228.22 Net Gain (or Loss) on Sales or Other Dispositions 0.00 337,228.22 Less Disbursements: Debts of Decedent 6 12,671.06 Funeral Expenses 6 11,533.42 Administration Expenses 6 -9 31,128.29 Federal, State� Local Taxes 9 10,000.00 Commissions 9 2,000.00 Fees 9 -10 12,342.00 Family Exemption 0.00 79,674.77 Balance Before Distributions 257,553.45 Transfer to (from) Principal 0.00 Distributions to Beneficiaries 11 - 12 102,483.76 Principal Balance on Hand 13 155,069.69 For Information: Investments Made Changes in Holdings 14-15 INCOME Receipts This Account 16 - 17 181.18 Net Gain (or Loss) on Sales 0.00 or Other Dispositions 181.18 Less Disbursements �$ 27.00 Balance Before Distributions 154.18 Transfer to (from) Income 0.00 Distributions to Beneficiaries 0.00 Income Balance on Hand 19 154.18 For Information: Investments Made Changes in Holdings COMBINED BALANCE ON HAND 20 155,223.87 Signature 22 Verification 23 - 2 - SCHEDULE A RECEIPTS OF PRINCIPAL Assets Listed in Inventory Fiduciary (Valued as of Date of Death) Acquisition Value Cash Cash on hand found in residence 29,450.00 Cash on hand found in residence 975.00 Cash on hand found in residence 812.00 M&T Bank Checking Account 47339 40,499.44 Accrued income on above item through date of death 0.15 Members First Federal Credit Union#47 Certificate of 28,968.41 Deposit-jointly owned with Lee Laughlin, Daniel Laughlin,and Janice Chamberlin,children of decedent Accrued income on above item through date of death 19.40 Members First Federal Credit Union#48 Certificate of 58,998.95 Deposit-jointly owned with Lee Laughlin, Daniel Laughlin,and Janice Chamberlin,children of decedent Accrued income on above item through date of death 20.00 Members First Federal Credit Union Savings Account 33.14 Orrstown Bank Checking Account 504610 14,534.12 Accrued interest on above item through date of death 0.62 Prudential Alliance Checking Account 7679 5,860.54 Accrued interest on above item through date of death 12.53 Total Cash 180,124.30 Personal PronertT 1984 Oldsmobile-proceeds of sale 5-23-13 2,000.00 Cedar Chest 1 65.00 Cedar Chest 2 45.00 Clock 125.00 Coins-purchased by Lee Laughlin on 11-1-12 at 8,667.25 appraised value Diamond Solitaire Ring 3,000.00 Figurines of two chickens on a nest 17.00 Personal Property -purchased by Lee Laughlin 6-4 3,275.00 -13 at appraised values Personal Property -purchased by Lee Laughlin 5-9 275.00 -13 at appraised value - 3 - SCHEDULE A RECEIPTS OF PRINCIPAL Continued Fiduciary Acquisition Value Personal Property -purchased by Daniel Laughlin 5 350.00 -9-13 at appraised values Personal Property -purchased by Janice Chamberlin 510.00 12-6-13 at appraised values Personal Property-gross proceeds of public sale 6-8 7,876.50 -13, including guns appraised at$320.00 Personal Property-additional net proceeds of public 632.45 sale of personal property Two(2)White Gold Rings-purchased by Lee 255.00 Laughlin 5-7-13 at appraised values White Duck 25.00 Total Personal Property 27,118.20 Bonds U.S.Savings Bonds-four(4)$100 Series E bonds, 1,769.92 redeemed 10-24-12 Total Bonds 1,769.92 Real Estate Mountain Land-Hopewell Township,Cumberland 6,200.00 County, PA,an undivided one-fifth(1/5) interest(1/5 of$31,000 appraised value) Residence -37 Turnpike Road, Newburg, Hopewell 117,000.00 Township, Cumberland County, PA-sold 10-3-14 Total Real Estate 123,200.00 Total Receipts ss2,212.42 Subsenuent Princinal Recei� 12/11/2012 Century Link-refund at cancellation 19.95 04/03/2014 Commonwealth of Pennsylvania-refund of PA 69.70 Inheritance Tax 10/03/2014 County Tax Proration at real estate settlement 98.29 10/29/2012 Erie Insurance-refund of premium at cancellation 37.00 04/17/2013 Hopewell Township Board of Supervisors-2012 host 73.34 benefit distribution 08/31/2012 PA State Pension 532.70 10/03/2014 School Tax Proration at real estate settlement 1,352.09 - 4 - SCHEDULE A RECEIPTS OF PRINCIPAL Continued Fiduciary Acquisition Value 08/31/2012 U.S. Civil Service Pension credited to bank account 873.27 after date of death 03/26/2013 U.S.Treasury-2012 federal income tax refund 618.00 10/10/2012 United Church of Christ Homes-refund 1,341.46 Total Subsequent Principal Receipts 5,015.80 Total Adjustments and Subsequent Receipts s,015.80 Total Receipts of Principal 337,2zs.zz - 5 - SCHEDULE C DISBURSEMENTS OF PRINCIPAL Debts of Decedent 08/28/2012 M 8�T Bank Checking Account 47339-check 9,430.86 outstanding at date of death drawn on account, clearing bank after date of death 10/05/2012 Automatic bank withdrawal-return of decedent's civil 873.27 service pension credited to decedent's Orrstown Bank checking account after date of death 10/16/2012 Blue Mountain Small Engine Repair 161.00 10/16/2012 Carlisle Regional Medical Center 50.00 10/16/2012 Century Link 7g.pg 10/16/2012 Kuhn Communication 9.37 10/16/2012 Millennium Pharmacy Systems 101.84 10/16/2012 Newburg Hopewell Joint Authority 128.00 10/16/2012 Newburg Seamless Spouting 570.00 10/16/2012 Penelec 27.69 10/16/2012 Philips Lifeline 42,g7 10/16/2012 State Employees' Retirement System -reimbursement 88.78 of overpayment 10/16/2012 Timmons Oil, Inc. 387.39 10/23/2012 Tim's Heating Service 130.00 10/24/2012 Erie Insurance Group 547.00 05/21/2013 Health Drive Podiatry Group 44.91 Total Debts of Decedent 12.671.06 Funeral Ex enses 10/02/2012 Fogelsanger-Bricker Funeral Home 11,533.42 Total Funeral Exoenses 11,533.42 Administration Ex ep nses 10/01/2012 Register of Wills,Cumberland County-Letters 415.50 Testamentary and Short Certificates - 6 - SCHEDULE C DISBURSEMENTS OF PRINCIPAL Continued 10/16/2012 Cumberland Law Journal-advertising Letters 75.00 Testamentary 10/16/2012 Orrstown Bank-printed estate checks 31.50 10/16/2012 Sailhamer Real Estate-market analyses 250.00 10/17/2012 Gateway Gallery Auction -appraisal fee 335.00 10/17/2012 Register of Wills,Cumberland County-four(4)Short 16.00 Certificates 10/23/2012 Penelec 35.84 11/13/2012 News Chronicle-advertising Letters Testamentary 104.75 11/21/2012 Penelec 33.19 12/19/2012 Penelec 19.53 12/19/2012 Timmons Oil, Inc. 379.50 01/09/2013 Blue Mountain Small Engine Repair 90.47 01/09/2013 Newburg Hopewell Joint Authority 64.00 01/22/2013 Penelec 27.15 01/29/2013 Timmons Oil, Inc. 435.25 02/26/2013 Penelec 31.42 03/07/2013 Harry E. Killian,Tax Collector-residence real estate 379.96 tax 03/07/2013 Harry E. Killian,Tax Collector-mountain land real 112.32 estate tax 03/07/2013 John R.Tritt-furnace service call 75.00 03/12/2013 Timmons Oil, Inc. 444.36 03/19/2013 Penelec 29.51 04/09/2013 Newburg Hopewell Joint Authority 64.00 04/17/2013 Dan Hershey Auctioneering Service-appraisal of 225.00 personal property 04/17/2013 Penelec 21.16 04/17/2013 Recorder of Deeds,Cumberland County-recording 63.00 of executor's deed 05/21/2013 Penelec 25,72 06/04/2013 Timmons Oil, Inc. 213.92 06/08/2013 Expenses of public sale of personal property 1,655.30 06/11/2013 John R.Tritt-repairs to heating system 823.32 06/18/2013 Penelec 36.72 07/09/2013 Newburg Hopewell Joint Authority 64.00 - 7 - SCHEDULE C DISBURSEMENTS OF PRINCIPAL Continued 07/16/2013 Harry E. Killian,Tax Collector-residence real estate 1,586.38 tax 07/16/2013 John R.Tritt-repairs to water lines 305.15 07/25/2013 Penelec 35.46 OS/02/2013 Fred L. Hockenberry Electrical Services-repairs 1,739.29 08/13/2013 Penelec 9.93 08/29/2013 Millville Mutual-fire insurance premium 875.00 09/17/2013 Penelec 23.42 09/18/2013 Two Springs Construction-repairs 3,005.84 10/07/2013 Newburg Hopewell Joint Authority 64.00 10/09/2013 Service Masters-1/2 down,mold treatment 991.83 10/09/2013 Service Masters-balance, mold treatment 991.83 10/15/2013 Penelec 22.g7 10/22/2013 Tim's Heating Service 131.00 11/07/2013 Linda K. Klein-notary fee 32.00 11/07/2013 Register of Wills,Cumberland County-filing PA 15.00 Inheritance Tax Return 11/07/2013 Register of Wills, Cumberland County-filing Family 100.00 Settlement Agreement 11/07/2013 Weigle&Associates, P.C. -reimbursement for 50.00 postage,xerox copies,and long distance telephone calls 11/19/2013 Penelec 25.29 11/26/2013 Blue Mountain Small Engine Repair 237.11 11/26/2013 Timmons Oil, Inc. 265.83 12/17/2013 Penelec 128.77 01/09/2014 Newburg Hopewell Joint Authority 64.00 01/09/2014 Timmons Oil, Inc. 476.04 01/20/2014 Penelec 79.19 02/25/2014 Timmons Oil, Inc. 608.36 03/06/2014 Harry E. Killian,Tax Collector-residence real estate 390.65 tax 03/20/2014 Penelec 18.38 04107/2014 Newburg Hopewell Joint Authority 64.00 04/15/2014 Penelec 36.02 04/22/2014 Timmons Oil, Inc. 409.12 05/06/2014 Tim's Heating Service 458.50 - $ - SCHEDULE C DISBURSEMENTS OF PRINCIPAL Continued 05/20/2014 Penelec 34.88 06/19/2014 Penelec 12.56 07/08/2014 Newburg Hopewell Joint Authority 64.00 07/08/2014 Register of Wills,Cumberland County-one(1)Short 5.00 Certificate 07/21/2014 Penelec 24.20 08/19/2014 Harry E. Killian,Tax Collector-residence real estate 1,633.04 tax 08/19/2014 Millville Mutual-fire insurance premium 875.00 08/19/2014 Penelec 19.48 09/16/2014 Penelec 26.09 10/03/2014 Real Estate Settlement Charges-including Deed 8,319.00 Preparation(85.00); Realty Transfer Tax(1,170.00); Final Sewer Billing(64.00); and Seller Assist (7,000.00) 10/14/2014 Penelec 18.39 12/03/2014 Tim's Heating Service 279.00 Total Miscellaneous Administrative Exoenses 31,128.29 Federal, State, and Local Taxes 11/14/2012 Register of Wills, Franklin County-PA inheritance 10,000.00 tax, payment at discount Total Taxes 10,000.00 Commissions 12/20/2012 Lee H. Laughlin, Executor 1,000.00 12/11/2013 Lee H. Laughlin, Executor 1,000.00 Total Commissions 2,000.00 Fees 10/25/2012 Weigle&Associates, P.C. 3,000.00 - 9 - SCHEDULE C DISBURSEMENTS OF PRINCIPAL Continued 03/21/2013 Weigle&Associates, P.C. 3,500.00 07/25/2013 Weigle 8�Associates, P.C. 2,000.00 08/01/2013 Weigle&Associates, P.C. 800.00 08/08/2013 Weigle&Associates, P.C. 1,000.00 08/29/2013 Weigle&Associates, P.C. 2,000.00 11/07/2013 Weigle&Associates, P.C. 42.00 Total Fees 12,342.00 TOTAL DISBURSEMENTS OF PRINCIPAL 79,674.77 - 10 - SCHEDULE D DISTRIBUTIONS OF PRINCIPAL Daniel G. Laughlin 08/25/2012 Members First Federal Credit Union#47 Certificate of 9,656.14 Deposit-1/3 share 08/25/2012 Members First Federal Credit Union#47 Certificate of 6.47 Deposit-1/3 share of accrued interest 08/25/2012 Members First Federal Credit Union#48 Certificate of 19,666.32 Deposit-1/3 share 08/25/2012 Members First Federal Credit Union#48 Certificate of 6.67 Deposit-1/3 share of accrued interest 03/20/2013 Mountain Land 2,066.67 31,402.27 Janice M. Chamberlin 08/25/2012 Members First Federal Credit Union#47 Certificate of 9,656.14 Deposit-1/3 share OS/25/2012 Members First Federal Credit Union#47 Certificate of 6.47 Deposit-1/3 share of accrued interest 08/25/2012 Members First Federal Credit Union#48 Certificate of 19,666.32 Deposit-1/3 share 08/25/2012 Members First Federal Credit Union#48 Certificate of 6.67 Deposit-1/3 share of accrued interest 11/15/2012 Clock-Specific Bequest 125.00 11/15/2012 Diamond Solitaire Ring-Specific Bequest 3,000.00 11/15/2012 Figurines of two chickens on a nest-Specific 17.00 Bequest 03/20/2013 Mountain Land 2,066.67 10/14/2014 Partial Distribution-CASH 5,000.00 39,544.27 Lee H. Laughlin 08/25/2012 Members First Federal Credit Union#47 Certificate of 9,656.13 Deposit-1/3 share 08/25/2012 Members First Federal Credit Union#47 Certificate of 6.46 Deposit-1/3 share of accrued interest - 11 - SCHEDULE D DISTRIBUTIONS OF PRINCIPAL Continued 08/25/2012 Members First Federal Credit Union#48 Certificate of 19.666.31 Deposit-1/3 share 08/25/2012 Members First Federal Credit Union#48 Certificate of 6.66 Deposit-1/3 share of accrued interest 03/20/2013 Mountain Land 2,066.66 31,402.22 Lisa M. Miller 11/15/2012 Cedar Chest 1 -Specific Bequest 65.00 11/15/2012 White Duck-Specific Bequest 25.00 90.00 Lora Laughlin a/k/a Laura Davidson 11/15/2012 Cedar Chest 2-Specific Bequest 45.00 45.00 TOTAL DISTRIBUTIONS TO BENEFICIARIES 102,483.76 - 12 - PRINCIPAL BALANCE ON HAND Current Value Fiduciary 12/05/2014 Acquisition # Units Description or as Noted Value sasl� Estate Checking Account 155,069.69 155,069.69 Total Cash 155,069.69 155,069.69 155,069.69 155,06 9.69 - 13 - SCHEDULE F CHANGES IN PRINCIPAL HOLDINGS # ni Cost Cedar Chest 1 08/25/2012 Inventoried 65.00 11/15/2012 Distributed -65.00 0.00 Cedar Chest 2 08/25/2012 Inventoried 45.00 11/15/2012 Distributed -45.00 0.00 Clock 08/25/2012 Inventoried 125.00 11/15/2012 Distributed -125.00 0.00 Diamond Solitaire Rinq 08/25/2012 I nventoried 3,000.00 11/15/2012 Distributed -3,000.00 0.00 Fiaurines of two chickens on a nest 08/25/2012 I nventoried 17.00 11/15/2012 Distributed -17.00 0.00 Mountain Land 08/25/2012 I nventoried 6,200.00 03/20/2013 Distributed -2,066.67 03/20/2013 Distributed -2,066.67 03/20/2013 Distributed -2,066.66 0.00 - 14 - SCHEDULEF CHANGES IN PRINCIPAL HOLDINGS Continued # ni Cost White Duck 08/25/2012 Inventoried 25.00 11/15/2012 Distributed -25.00 0.00 Total o.00 - 15 - SCHEDULE G RECEIPTS OF INCOME InterestlBank M 8�T Bank Checking Account 47339 10/24/2012 interest date of death to closing 0.49 0.49 Orrstown Bank Checking Account 504610 10/01/2012 interest date of death to closing 0.78 0.78 Orrstown Bank Estate Money Market Account 10/31/2012 5.00 12/02/2012 5.16 12/31/2012 4.68 01/31/2013 5.01 02/28/2013 4.52 03/31/2013 5.01 04/30/2013 4.84 06/02/2013 5.33 06/30/2013 4.53 07/31/2013 5.01 09/02/2013 5.33 09/30/2013 4.53 10/31/2013 5.01 12/01/2013 5.02 12/31/2013 4.85 02/02/2014 5.34 02/28/2014 4.53 03/31/2014 4.69 04/30/2014 4.85 06/01/2014 5.19 06/30/2014 4.69 07/31/2014 5.02 09/01/2014 5.18 09/30/2014 4.70 - 16 - SCHEDULE G RECEIPTS OF INCOME Continued 11/02/2014 25•22 11/12/2014 8.61 151.85 Prudential Alliance Checking Account 7679 10/23/2012 interest date of death to closing 28.06 28.06 TOTAL BANK INTEREST 181.18 TOTAL RECEIPTS OF INCOME 181.18 - 17 - SCHEDULEI DISBURSEMENTS - INCOME Ext�ense / INCOME 02/25/2014 Pennsylvania Department of Revenue-2013 PA 41 2.00 fiduciary income tax 12/03/2014 Weigle&Associates, P.C. -reserve for payment of 25.00 2014 final fiduciary income tax returns TOTAL DISBURSEMENTS OF INCOME 27.00 - 18 - INCOME BALANCE ON HAND Current Value Fiduciary 12/05/2014 Acquisition # Units Description or as Noted Value i�ash Estate Checking Account 154.18 154.18 Total Cash 154.18 154.18 154.18 154.18 - 19 - COMBINED BALANCE ON HAND Current Value Fiduciary 12/05/2014 Acquisition # Units Description or as Noted Value .ash Estate Checking Account 155,223.87 155,223.87 Total Cash 155,223.87 155,223.87 155,2 23.87 155,223.87 - 2� - PROPOSED DISTRIBUTIONS TO BENEFICIARIES Current Value Fiduciary 12/05/2014 Acquisition or as noted Value TO: Daniel G. Laughlin One-Third Share of Residuary-CASH 53,407.96 53,407.96 53,407.96 53,407.96 TO: Janice M. Chamberlin One-Third Share of Residuary -(less$5,000 partial distribution on 48,407.96 48.407.96 10/14/14)-CASH 48,407.96 48,407.96 TO: Lee H. Laughlin One-Third Share of Residuary-CASH 53,407.95 53,407.95 53,407.95 53,407.95 Tota I 155,223.87 155,223.87 - 21 - In the Court of Common Pleas of Cumberland County, Pennsylvania Orphans' Court Division File No. 21-12-1069 Estate of Dorothy M. Laughlin, Deceased Signature Lee H. Laughlin, Executor - 22 - In the Court of Common Pleas of Cumberland County, Pennsylvania Orphans' Court Division File No. 21-12-1069 Estate of Dorothy M. Laughlin, Deceased Verification Lee H. Laughlin, Executor under the Last Will and Testament of Dorothy M. Laughlin, Deceased, hereby declares under oath that he/she has fully and faithfully discharged the duties of his/her office; that the foregoing 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 his/her knowledge,there are no claims now 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 foregoing Account. This statement is made subject to penalties of 18 Pa. C.S.A. Section 4904 relating to unsworn falsification to authorities. �v � � .� / __ _ Dated: � - Lee H. Laughlin, Executo - 23 -