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HomeMy WebLinkAbout02-25-15 DECEDENT'S ESTATE COURT OF COMMON PLEAS OF Cumberland COUNTY,PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF Martha M. Gates ,DECEASED No. 2013-00601 c_tn n o c. C — C• PETITION FOR ADJUDICATION STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C.Rule 6.9 -i r- C..] C!) C7 This form may be used in all cases involving the Audit of the Account of a Decedent's Estate. If space is insufficient, riders may be attached. Attach the spouse's election, if any; the papers required under items 8-19 inclusive;and any instrument pertinent to the adjudication. INCLUDE ATTACHMENTS AT THE BACK OF THIS FORM. Name of Counsel: Original counsel-Karl Rominger who failed to complete and was not replaced Supreme Court I.D.No.: Name of Law Firm: Address: Telephone: Fax: Form OC-01 rev.10.13.06 Page 1 of 10 Estate of Martha M.Gates ,Deceased 1. Name(s)and address(es)of Petitioner(s): Name: Robert B.Gates,Executor Address: 412 Cascade Road Mechanicsburg,PA 17055 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 March 16, 2013 Letters Testamentary or I-1 Letters of Administration were granted to Petitioner(s) on May 28,2013 Date of Will (fapplicable): February 2, 1998 Date(s)of Codicil(s) fapplicable): None Date of probate (if different from date Letters granted): May 28, 2013 Was a bond required? ..®Yes 0 No If yes,.state amount: Are proofs of advertising of the grant of Letters attached? . . . . . . . . ..2 Yes 0 No Dates of advertising of the grant of Letters: Cumberland Law Journal, July 12, 1.9& 26 2013. Carlisle Sentinel, September 28, October 5, '12-2013. Form OC-01 rev.10.13.06 Page 2 of 10 Estate of Martha M.Gates ,Deceased 3. Was decedent survived by a spouse? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . OYes 7 No If yes,name of the surviving spouse: 4. Has the surviving spouse filed to take an elective share? . , C=Yes 7i No (See Section 2201 et M. 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): 6. Did decedent marry after execution of Will or Codicil(s)? . . . . . . . . . . . Ei Yes [✓ No Were any children born to decedent after execution of Will orCodicil(s)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . El Yes i✓ No If yes, give names*and dates of birth: Name: Date of Birth: a 7. If required by the Medical Assistance Estate Recovery Act, 62 P.S. § 1.41.2, was a request for a statement of claim sent to the Department of Public Welfare? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [� Yes iml No Form OC-01 rev.10.13.06 Page 3 of 10 Estate of Martha M. Gates ,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 1.0 below. In addition, notice of any questions requiring Adjudication as discussed in item 14 below has been or will be given to all persons affected thereby. A. If Notice has been given,attach a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice. B. If Notice is yet to be given, a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice shall be submitted at the Audit together with a statement executed by a Petitioner or counsel certifying that such notice has been given. C. if any person entitled to Notice is not sui juris(e.g.,minors or incapacitated persons),Notice of the Audit has been or will be given to the appropriate representative on such party's behalf as required by Pa.O.C.Rule 5.2. D. If any charitable interest is involved,Notice of the Audit has been or will also be given to the Attorney General as required under Pa.O.C. Rule 5.5. In addition,the Attorney General's clearance certificate(or proof of service of Notice and a copy of such Notice)must be submitted herewith or at the Audit. 9. List all parties (charitable and non-charitable)of whom Petitioner(s)has/have notice or knowledge, having or claiming any interest in the estate as beneficiaries under the Will or Codicil(s)or as intestate heirs if there is a complete or partial intestacy: A. State each party's relationship to the decedent and the nature of each party's interest(s): Name and Address of Each Party in Interest I Relationship and Comments,if any I Interest Robert B.Gates Son Heir 412 Cascade Road Mechanicsburg,PA 17055 Marjorie Bowers Daughter Heir 168 Florence Drive Harrisburg,PA 171.12 Form OC-01 rev.10.13.06 Page 4 of 10 Estate of Martha M. Gates ,Deceased Name and Address o Each ParV in Interest Relationship and Comments,ifany Interest Nancy Benson Daughter Heir 126 Country Walk Road Schenectady,NY 12306 Denis Gates Son Heir 887 Fireplace Road East Hampton,NY 11937 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 fled for this Audit (see Pa. O.C. Rule 12.4). 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. None Form OC-01 rev.10.13.06 Page 5 of 10 Estate of Martha M. Gates ,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 ojEach Claimant Amount of Claim Claim Will Claim Admitted? Be Paid In Full? ML Yes 0 Yes QNo 6]No ©Yes L Yes ONo L No 0 Yes ®Yes E No [I No '?Yes ❑ Yes ®No ®No If the estate is insolvent, attach a schedule setting forth the order of preference under 20 Pa.C.S. § 3392 and the proposed payments. 11. Was family exemption claimed? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0Yes [✓No Was family exemption allowed? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑Yes E]No Family exemption claimant's name and relationship: Name: Relationship: Form OC-01 rev.10.13.06 Page 6 of 10 Estate of Martha M. Gates 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 September H, 2014 8,911.26 November 18, 201.4 242.90 242.90 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? . . . . . . . . . . . . . . . . . . . D Yes ✓ 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? . . . . . . . . . . . . . . . . . . F Yes 0 No 15. If Petitioner(s)has/have knowledge that a share has been assigned, renounced, disclaimed or attached, provide a copy of the assignment,renunciation, disclaimer or attachment, together with any relevant supporting documentation. Form OC-01 rev.10.13.06 Page 7 of 10 Estate of Martha M. Gates ,Deceased 16. Had the decedent been adjudicated an incapacitated person? . . . . . . . . . . Yes 0 No If yes,attach a copy of the Order if available;otherwise state the Court,term, number, date, and name of Hearing Judge. 17. A. List or attach, a separate list of additional receipts and disbursements since the closing date of the Account. B. Has notice of the additional receipts and disbursements been given to the parties identified in Paragraph 9 above? ... . . . . . . . . . . . -/ Yes LJ No 18. If a reserve is requested, state amount and purpose. Amount: Purpose: N/A 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? . . . . . :. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E'Yes El No If so, attach a copy of the notice. 19. Is the Court being asked to direct the filing of a Schedule of Distribution? . . . . . . . . . . . . . . . . . . . . . . . . . . 0 Yes RJNo As to real estate only? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes ENo Form OC-01 rev.10.13.06 Page 8 of 10 Estate of Martha M. Gates ,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 B. Principal: Proposed Distributee(s) AmountlProportion Submitted By: (All petitioners must sign. Add additional lines if necessary): Name of Petitioner:Robert B. Gates,Executor Name of Petitioner: Form OC-01 rev.10.13.06 Page 9 of 10 Estate of Martha M. Gates ,Deceased Verification of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies* (that heishe he is titre Executor of the above-named mime ofcorporation Martha M. Gates Estate 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. N/A Signature of Counsel for Petitioner Form OC-01 rev.10.13.06 Page 10 of 10 1505611284 REV-1500 EX(FI) Decedent's Social Security Number oecedent's Name:MARTHA M GATES RECAPITULATION 1. Real Estate(Schedule A). ... ... ....... .. .. ........... ........ .. ...... 1. • 2. Stocks and Bonds(Schedule B) .. . . .. .. .. .... ..... ... .. ... ......... ... 2. 195, 245-60 3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C) . . ... 3. • P 4. Mortgages and Notes Receivable(Schedule D). . ..... ..... .. . ..... ... . ... 4. 129-78 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E). .. .. .. 5. 22, 931.97 6. Jointly Owned Property(Schedule F) p Separate Billing Requested . .... .. 6. • 7. Inter-Vivos Transfers& Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested.. .. .. .. 7. 8. Total Gross Assets(total Lines 1 through 7). ... ...... ... . ... .. . ... ... ... 8. 218 , 307-35 9. Funeral Expenses and Administrative Costs(Schedule H). .... ..... ....... . . 9. 18, 938-47 11' 10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule 1) ..... .... .... . 10. 340-00 11. Total Deductions(total Lines 9 and 10).... .... .. . . . ..... ..... ... . .. . ... 11. 19, 278 -47 I 12. Net Value of Estate(Line 8 minus Line 11) .. . ..... . .. .. ... . ... .. ... ..... 12. 199, 028-88 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J) .. ... .. ... .... ..... . .... 13. 1, 000-00 14. Net Value Subject to Tax(Line 12 minus Line 13) . ... .. .... ..... .... . .. . . 14. 198, 028-88 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(1.2)X.0_ 15. 16. Amount of Line 14 taxable at lineal rate X.0 4 5 198, 028- 16. 8, 911-26 17. Amount of Line 14 taxable at sibling rate X.12 17. • 18. Amount of Line 14 taxable at collateral rate X.15 18. • 19. TAX DUE ...... ... .... .. . ... ..... .... ............. .... .... . ....... 19. 8 , 911-26 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 L 1505611284 1505611284 J Pa. O.C. Rule 6.12 STATUS REPORT REGISTER OF WILLS OF Cumberland COUNTY,PENNSYLVANIA Name of Decedent: Martha M. Gates Date of Death:March 16,2013 File Number:2013-00601 Pursuant to Pa. O.C.Rule 6.12,I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: . . . . . . . . . . . . . . . . . . . . R Yes D No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is YES, state the following: a. Did the personal representative file a final account with the Court? . . . . . . . RYes O No b. The separate Orphans' Court No. (if any)for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑✓Yes QNo d. Copies of receipts,releases,joinders and approvals of formal or informal accounts maybe filed with the Clerk of the Orphans' Court and may be attached to this report. Dare ` DC-- }z, Signature of Person Filing this Fonn Capacity: QPersonal Representative [QCounsel Robert B. Gates Name of Person Filing this Form 412 Cascade Road Address Mechanicsburg,PA 17055 (717) 697-1477 Telephone COMMONWEALTH OF PENNSYLVANIA SHORT CERTIFICATE COUNTY OF CUMBERLAND i I, GLENDA FARNER STRASBAUGH Register for the Probate of Wills and Granting Letters of Administration in and for CUMBERLAND County, do hereby certify that on the 28th day of May, Two Thousand and Thirteen, Letters TESTAMENTARY in common form were granted by the Register of said County, on the estate of MARTHA M GATES late of LOWER ALLEN TOWNSHIP (First,Middle,Last) in said county, deceased, to ROBERT B GATES (First,Middle,Last) and that same has not since been revoked. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of said office at CARLISLE, PENNSYLVANIA, this 28th day of May Two Thousand and Thirteen. File No. 2013- 00601 PA File No. 21- 13- 0601 Date of Death 3/1612013 S. S. # = I f Hegi-s-ter-167 wills jt _ epLHy NOT VALID WITHOUT ORIGINAL SIGNATURE AND IMPRESSED SEAL 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: Jul ly 2 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. sa Marie Coyne, Edi or SWORN TO AND SUBSCRIBED before me this 26 day of July, 2013 Notary Gates,Martha M.,deed. Late of Lower Allen Township. Executor: Robert B. Gates c/os�^�s Rominger&Associates,155 South NOTARIAL SEAL Hanover Street,Carlisle,PA 17013. DEBORAH A COLLINS Attorney: Karl E. Rominger, Es- Notary Public quire. CARLiSLE BOROUGH,CUMBERLAND COUNTY my Commission Expires Aar 28,2014 PROOF OF PUBLICATION State of Pennsylvania, County of Cumberland Jackie Cox,Director of Sales of The Sentinel, of the County and State aforesaid,being duly sworn, deposes and says that THE SENTINEL,a newspaper of general circulation in the Borough of Carlisle,County and State aforesaid,was established December 13th, 1881, since which date THE SENTINEL has been regularly issued in said County,and that the printed notice or publication attached hereto is exactly the same as was printed and published in the regular editions and issues of THE SENTINEL on the following day(s): September 28, October 5,12,2013 COPY OF NOTICE OF PUBLICATION ESTATE NOTICE Affiant further deposes that he/she is not Letters Testamentary on the Estate of MARTHA M.GATES,late of Lower interested in the subject matter of the Allen Township,Cumberland County,Pennsylvania,deceased,have been granted to the undersigned. aforesaid notice or advertisement, and that AD persons knowing themselves to be indebted to said Estate will make all allegations in the foregoing statement as payment Immediately,and those having claims will present them for to time settlement to , place and character of publication Robert 8.Gates,Executor are.,,true. clo Rominger&Associates 155 South Hanover Street Carlisle,PA 17013 Karl E.Romfnger,Esquire Sworn to and subscribed before me this Not Public My commission expires: COMMONWEALTH OF PENNSYLVANIA Notarial Seat Bethany M.Haltry,Notary Public Notary cadisle Boro,CumbetiandCounty My commission ExplreS Sept.26,2015 MEMBER,PENNSYLVANIA ASSOCIATION OF NOTARIES }• pennsylvania �� ,�`' ,(� DEPARTMENT OF PUBLIC WELFARE f ,.�`•"'•ea9 V U�. all --------------- July 11, 2013 ROMINGER & ASSOCIATES ScAme KARL E ROMINGER ESQUIRE 155 S HANOVER ST CARLISLE PA 17013 Re: Martha Gates SSN: ###-##-0260 Dear Attorney Rominger: Pursuant to your letter dated July 05, 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 Y� Vince A. Porter Recovery Section Manager (717)772-6604 Bureau of Program Integrity Division of Third Party Liability I Recovery Section PO Box 8486 1 Harrisburg, Pennsylvania 17105-8486 ^ . C8P* 0(�5T12\6LA7r--0 IZ F-AC�4 oCk2SoM /M !NTM2.0-ai- iM PrcCOP-PANO-E W 'T"A � 1��� � �N ��-��m-I S� . ` F�bruary2O, 2O1S ` Register ofWills-Cumberland County-Pennsylvania 1' This is the first and final accounting related to the Estate of Martha M.Gates, deceased March 16, 2013. Her will was submitted for probate onMay 28,JO13,fi)e2Ol3{06O1,PAfi\e#21-18-OGO1. Letters ofTestamentary and Short Certificates were issued&oRobert 8.Gates, Executor. Enclosed,you will find acheck for$3lS.Q[\the amount your office recently quoted to cover the first and final filing fee and other costs. 2. Attorney Karl Rmnnin8erwas engaged onApril 18,2O13tuprovide legal representation and perform administrative work related to the estate settlement. Mr.Rominger began to perform his duties but failed to complete the estate work. When the Executor realized the progress was lagging, significant effort was made to contact Mr. Ronmingernumerous times without success. Acomplaint was filed with the disciplinary Board ofthe Supreme Court ofPennsylvania regarding Mr. Romninger'sfailure to-act onFebruary 26, 2O14. The Executor requested assistance from Mr. Les Freehling,Chief County Detective who was investigating Mr. Ronninger'sactivities,toobtain the Martha Gates files. The files were received bvthe Executor onMarch 18, 2014, The above information explains the delay and failure to meet the various due dates related to the administration ofthis estate. 3. Legal advertisement occurred in the Cumberland Law Journal on July 12, 19,and 26- 2013 and in the Sentinel atCarlisle, Pennsylvania onSeptember 28,October S, 12- 2O13. 4. An inventory of Personal Property and Real Estate was submitted to the Register of Wills on July 18,2014. S' Notice of Estate Administration and Certification of Notice under rule 5.6(a)were prepared and distributed on July 5,2013 and copies were provided to the Register of Wills on the same date. 6. Inheritance Tax Return-Resident Decedent REV-1500 was prepared by the accounting firm, K4cKonk/&Asbury, LLP and submitted by them to the Department of Revenue at Harrisburg on July 17,2014. The Executor delivered acopy ofthe REV-150Otothe Register ofWills onJuly 18,2O13. z ^ ^ � February 20, 3Q1S A replacement check in the amount of$8911.26 was submitted by the Executor to the Register of Wills on September 11, 2014. 7. The U.S. Income Tax Return for the Estates and Trusts form 1041 was prepared and filed with the Internal Revenue Service byMcKon|y&Asbury, LLP onJuly 17, 2O14. Acheck for payment mfthe tax due inthe amount of$GO@7l0was submitted tothe United States Treasury onthe same date. 8. Liquid Estate Assets: a. PNC Bank checking account#SO-7OO7-2G3S Balance mndate mfdeath $19'991.27 b. Cash mnhand 51.05 c' Nationwide Renters insurance refund 51.00 d. Asbury Communities Inc. rent refund 58.68 e' PNC Bank interest due .10 t Reminisce Magazine refund 20.00 g. Seven(7) U-S.Savings Bonds registered inMartha Gates name assole owner liquidated and placed in0rrstovvnEstate Bank account#1O8OO8D134on June 13, 3O13 50/)16IK) h. United States Treasury check dated February 1D,ZO1Siothe amount of S122.16for late penalty removed,deposited lnEstate Bank account on ' February 13,2U1S. 122.16 Total Liquid Assets $70,310,26 9. Other Assets a. Household furnishings, clothing,etc.contained in two room apartment inretirement community distributed toheirs and donated toAsbury Communities $ 1'000'00 b. Fifty-one(51) U.S.Savings Bonds registered asco-owner mrbeneficiary With value established bythe K8cKon|y&Asbury CPA,distributed tonew sole owners inaccordance with U.S.Treasury regulations. 145,229.60 Total Other Assets $146,229.60 February 20, 2015 10. Estate Expenses: a. Myers Buhrig Funeral Home, Mechanicsburg, PA for funeral expenses and service at Mechanicsburg and second service and burial at Albany, New York $ 16,515.00 b. Funeral meal at Buca Di Bippo Restaurant,Albany, New York 1,004.27 c. Probate Fee 313.50 d. Advertise Letters of Testamentary i. Cumberland County Law Journal 75.00 ii. The Sentinel 178.92 e. Holy Spirit Hospital 340.00 f. Marjorie Bowers—postage reimbursement for distribution of U.S.Savings Bonds and PNC Bank overdraft fee 101.78 g. Charitable contribution to Bethany Village care assurance fund 1000.00 h. Accounting fee—McKonly&Asbury LLP 750.00 i. Register of Wills—additional probate fee 100.00 j. Pennsylvania Inheritance Tax REV-1500 8911.26 k. Stop payment fee—Orrstown Bank 39.00 1. U.S. Income Tax Return for Estates and Trusts Form 1041 6097.00 m. Internal Revenue Service—failure to pay and interest charges 115.56 n. Pennsylvania Department of Revenue—balance of tax due, interest and penalty 242.90 o. Register of Wills—first and final filing fee check#116,dated February 20,2015 enclosed 315.00 Total Expenses $ 36,099.19 11. Distribution a. Total cash available for expenses and distribution $70,310.26 b. Total expenses 36.099.19 Cash available for distribution to heirs $34,211.07 12. Partial Cash Distribution a. A partial cash distribution was made to the heirs on June 19, 2014 as follows 3 ^ . February 20,201 ' i Nancy Benson 8500.00 . ii Marjorie Bowers ' 8500.00 iii. Denis Gates 8500l0 iv. Robert Gates 8500.00 Total partial distribution $ 34,000.00 13. All known debts and expenses have been paid. Amount available for final distribution a. Final distribution on February 2D'2D1S L Nancy Benson 52.77 H. Marjorie Bowers 52.77 iii. Denis Gates 52.77 iv. Robert Gates 52.76 Total Final Distribution $ 211^07 14. PA Orphans Court Rule 6.12 Status Report completed and submitted with this report. 15. Estate Bank Account a. C}rnshovvnEstate Bank account#1O8OU88134upon clearance ofall checks will beclosed. ' 16. 1, Robert B.Gates, Executor for the Estate of Martha M.Gates,certifies the Estate Administration and distribution has been completed inaccordance with the will. Estate closing and discharge ofthe Personal Representative/srequested. � Robert B.Gates 412 Cascade Road Mechanicsburg, PA 17055 (717)687'l477 � . . ~ - February 20,2015 Dear Nancy, you will find the final cash distribution from Mother's Estate. Also,the enclosed final report tothe Register ofWills will give you asummary account ofthe estate settlement. |fyou want tosee any ofthe records orwant copies, ok»ase|etnneknovxand |xvU gladly provide what you want. Unless something unforeseen happens, I have the Estate Bank account to close and file a final U.S'Tax report toclose that business. Stay warm! Hope tosee you all sometime soon. Sinoerely, ^ . ~ ` ' ` February 20,3015 Dear Denny, Enclosed,you will find the final cash distribution from Mother's Estate. Also,the enclosed final report tothe Register ofWills will give you asummary account ofthe estate settlement. Ifyou want 10 see any ofthe records or want copies, please let me know and I will glalyprovide what you want. Unless something unforeseen happens, Ihave the Estate Bank account bnclose and file afinal U.S.Tax report toclose that business. Stayxvann| Hope tosee you all sometime soon. Sincerely, ' . ` February 20, 2015 Dear Marj, Enclosed,you will find the final cash distribution from Mother's Estate. Also,the enclosed final report to the Register of Wills will give you a summary account of the estate settlement. If you want to see any of the records or want copies,please let me know and 1 will gladly provide what you want. Unless something unforeseen happens, I have the Estate Bank account to close and file a final U.S.Tax report to close that business. Stay warm! Hope to see you all sometime soon. Sincerely, COMMONWEALTH OF PENNSYLVANIA REV-1162 Ml 1-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES OEPT.280601 HARRISBURG,PA 17126.0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 019674 GATES ROBERT B 412 CASCADE ROAD MECHANICSBURG, PA 00000 ACN ASSESSMENT AMOUNT CONTROL NUMBER ---------- -------- 101 $8,911 .26 ESTATE INFORMATION: SSN: FILE NUMBER: 2113-0601 DECEDENT NAME: GATES MARTHA M DATE OF PAYMENT: 09/15/2014 POSTMARK DATE: 09/11/2014 COUNTY: CUMBERLAND DATE OF DEATH: 03/16/2013 TOTAL AMOUNT PAID: . $8,911 .26 REMARKS: CHECK# 113 INITIALS: DMB SEAL RECEIVED BY: LISA M. GRAYSON, ESQ. REGISTER OF WILLS TAXPAYER COMMONWEALTH OF PENNSYLVANIA REV-1162 EX01-961 DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT.280601 HARRISBURG,PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 019945 GATES ROBERT B 412 CASCADE ROAD MECHANICSBURG, PA 00000 ACN ASSESSMENT AMOUNT CONTROL NUMBER -------- rota - '-----•- 101 $242.90 ESTATE INFORMATION: SSN: FILE NUMBER: 2113-0601 DECEDENT NAME: GATES MARTHA M DATE OF PAYMENT: 11/20/2014 POSTMARK DATE: 11/20/2014 COUNTY: CUMBERLAND DATE OF DEATH: 03/16/2013 TOTAL AMOUNT PAID: $242.90 REMARKS: CHECK# 115 INITIALS: DMB SEAL RECEIVED BY: LISA M. GRAYSON, ESQ. REGISTER OF WILLS TAXPAYER NOTICE OF INHERITANCE TAX t.4 pennsvivania APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES OF DEDUCTIONS AND ASSESSMENT OF TAX INHERITANCE TAX DIVISION ... - REV-1547 EX AFP (08-15) PO BOX 280601 HARRISBURG PA 17128-0601 DATE 11-17-2014 ESTATE OF GATES MARTHA M DATE OF DEATH 03-16-2013 FILE NUMBER 21 13-0601 COUNTY CUMBERLAND GATES ROBERT ACN 101 412 CASCADE RD APPEAL DATE: 01-16-2015 MECHANICSBURG PA 17055 (See reverse side under Objections) Amount Remitted( J MAKE CHECK PAYABLE AND REMIT PAYMENT TO; REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE RETAIN LOWER PORTION FOR YOUR RECORDS 4- -RiV:i-54-7--Ei--AFP--Cii:i-33-NOTICE-6-F-INHERITANCE-TAX-APPRil;EiiNi-,-i,E-LOWANCE-0i--------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: GATES MARTHA MFILE NO. :21 13-0601 ACN: 101 DATE: 11-17-2014 TAX RETURN WAS: C ) ACCEPTED AS FILED C X) CHANGED SEE ATTACHED NOTICE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) .00 NOTE: To ensure proper 2. Stocks and Bonds CSchedule B) (2) 195,245.60 credit to your account, 00 submit the upper portion S. Closely Hold Stock/Partnership Interest (Schedule C) (5) . of this form with your 4. Mortgages/Notes Receivable (Schedule D) (4) 129.78 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property CSchedule E) (5) 22,931.97 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule 6) (7) .00 S. Total Assets (8) 218,307.35 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 18,938.47 10. Debts/Mortgage Liabilities/Liens (Schedule 1) (10) 340.00 11. Total Deductions (11) 19,278.47 12. Net Value of Tax Return (12) 199,028.88 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .0 0 14. Net Value of Estate SubJect to Tax (14) 199,028.88 NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will reflect figures that include the total of all returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at spousal rate (15) .00 X 00 = .00 16. Amount of Line 14 taxable at lineal rate (16) 199.08AA045 = 8,956.30 17. Amount of Line 14 at sibling rate C17) flf) x 12 = .00 18. Amount of Line 14 taxable at collateral rate (18) .00 X 15 = .00 19. Principal Tax Due (19)= 81956.30 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) 09-11-2014 CDC19674 .00 8,911 .26 INTEREST IS CHARGED THROUGH 12-02-2014 TOTAL TAX PAYMENT 8,911 .26 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 45.04 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 197.84 TOTAL DUE 242.90 IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. February 20, 2015 Register of Wills—Cumberland County—Pennsylvania 1. This is the first and final accounting related to the Estate of Martha M.Gates,deceased March 16, 2013. Her will was submitted for probate on May 28,2013,file 2013-00601, PA file#21-13-0601. Letters of Testamentary and Short Certificates were issued to Robert B. Gates, Executor. Enclosed,you will find a check for$315.00,the amount your office recently quoted to cover the first and final filing fee and other costs. 2. Attorney Karl Rominger was engaged on April 18,2013 to provide legal representation and perform administrative work related to the estate settlement. Mr. Rominger began to perform his duties but failed to complete the estate work. When the Executor realized the progress was lagging, significant effort was made to contact Mr. Rominger numerous times without success. A complaint was filed with the disciplinary Board of the Supreme Court of Pennsylvania regarding Mr. Rominger's failure to act on February 26,2014. The Executor requested assistance from Mr. Les Freehling,Chief County Detective who was�vestigatjjng Mr. Rominger's activities,to obtain the Martha Gates files. The files were received§�Y Me Execul:pr o�.Ya ch 18, rn 2014. E cn J The above information explains the delay and failure to meet the various due date'siOated-A the -T] administration of this estate. rn en 3. Legal advertisement occurred in the Cumberland Law Journal on July 12, 19,and 26— 2013 and in the Sentinel at Carlisle, Pennsylvania on September 28,October 5, 12— 2013. 4. An inventory of Personal Property and Real Estate was submitted to the Register of Wills on July 18, 2014. 5. Notice of Estate Administration and Certification of Notice under rule 5.6(a)were prepared and distributed on July 5, 2013 and copies were provided to the Register of Wills on the same date. 6. Inheritance Tax Return—Resident Decedent REV-1500 was prepared by the accounting firm, McKonly&Asbury, LLP and submitted by them to the Department of Revenue at Harrisburg on July 17, 2014. The Executor delivered a copy of the REV-1500 to the Register of Wills on July 18, 2013. 1 Y February 20, 2015 A replacement check in the amount of$8911.26 was submitted by the Executor to the Register of Wills on September 11,2014. 7. The U.S. Income Tax Return for the Estates and Trusts form 1041 was prepared and filed with the Internal Revenue Service by McKonly&Asbury, LLP on July 17,2014. A check for payment of the tax due in the amount of$6097.00 was submitted to the United States Treasury on the same date. 8. Liquid Estate Assets: a. PNC Bank checking account#50-7007-2635 Balance on date of death $19,991.27 b. Cash on hand 51.05 c. Nationwide Renters Insurance refund 51.00 d. Asbury Communities Inc. rent refund 58.68 e. PNC Bank interest due .10 f. Reminisce Magazine refund 20.00 g. Seven (7) U.S.Savings Bonds registered in Martha Gates name as sole owner liquidated and placed in Orrstown Estate Bank account#1080088134 on June 13, 2013 50,016.00 h. United States Treasury check dated February 10, 2015 in the amount of $122.16 for late penalty removed,deposited in Estate Bank account on February 13, 2015. 1 122.16 Total Liquid Assets $70,310.26 9. Other Assets a. Household furnishings,clothing,etc.contained in two room apartment in retirement community distributed to heirs and donated to Asbury Communities $ 1,000.00 b. Fifty-one(51) U.S.Savings Bonds registered as co-owner or beneficiary With value established by the McKonly&Asbury CPA, distributed to new sole owners in accordance with U.S.Treasury regulations. 145.229.60 Total Other Assets $146,229.60 2 February 20, 2015 10. Estate Expenses: a. Myers Buhrig Funeral Home, Mechanicsburg, PA for funeral expenses and service at Mechanicsburg and second service and burial at Albany, New York $ 16,515.00 b. Funeral meal at Buca Di Bippo Restaurant,Albany, New York 1,004.27 c. Probate Fee 313.50 d. Advertise Letters of Testamentary i. Cumberland County Law Journal 75.00 ii. The Sentinel 178.92 e. Holy Spirit Hospital 340.00 f. Marjorie Bowers—postage reimbursement for distribution of U.S.Savings Bonds and PNC Bank overdraft fee 101.78 g. Charitable contribution to Bethany Village care assurance fund 1000.00 h. Accounting fee—McKonly&Asbury LLP 750.00 L Register of Wills—additional probate fee 100.00 j. Pennsylvania Inheritance Tax REV-1500 8911.26 k. Stop payment fee—Orrstown Bank 39.00 I. U.S. Income Tax Return for Estates and Trusts Form 1041 6097.00 m. Internal Revenue Service—failure to pay and interest charges 115.56 n. Pennsylvania Department of Revenue—balance of tax due, interest and penalty 242.90 o. Register of Wills—first and final filing fee check#116,dated February 20, 2015 enclosed 315.00 Total Expenses $ 36,099.19 11. Distribution a. Total cash available for expenses and distribution $70,310.26 b. Total expenses 36,099.19 Cash available for distribution to heirs $ 34,211.07 12. Partial Cash Distribution a. A partial cash distribution was made to the heirs on June 19, 2014 as follows 3 February 20,2015 i. Nancy Benson 8500.00 ii. Marjorie Bowers 8500.00 iii. Denis Gates 8500.00 iv. Robert Gates 8500.00 Total partial distribution $34,000.00 13. All known debts and expenses have been paid. Amount available for final distribution a. Final distribution on February 20,2015 i. Nancy Benson 52.77 ii' Marjorie Bowers 52.77 iii. Denis Gates 52.77 iv. Robert Gates 52.76 Total Final Distribution $ 211.07 14. PA Orphans Court Rule 6.12 Status Report completed and submitted with this report. 15. Estate Bank Account a. Orrstown Estate Bank account#1080088134 upon clearance of all checks will be closed. 16. 1, Robert B.Gates, Executor for the Estate of Martha M.Gates,certifies the Estate Administration and distribution has been completed in accordance with the will. Estate closing and discharge of the Personal Representative is requested. Robert B.Gates 412 Cascade Road Mechanicsburg,PA 17055 (717)697-1477 4