HomeMy WebLinkAbout03-09-15 (2) IN THE MATTER OF THE ESTATE IN THE COURT OF COMMON PLEAS OF
OF WANDA L. BROWNNING a/k/a CUMBERLAND COUNTY,
WANDA LOUISE BROWNNING PENNSYLVANIA
deceased ORPHANS' COURT DIVISION
NO. 2013-00603
APPROVAL OF ACCOUNT, RECEIPT,RELEASE AND INDEMNIFICATION
AGREEMENT
WHEREAS, Wanda L. Brownning a/k/a Wanda Louise Brownning (hereinafter
the "Decedent"), a resident of Lemoyne Borough, Cumberland County, Pennsylvania died intestate
on March 30, 2013; and
WHEREAS, on June 4, 2013, Dianna Casner, niece of the Decedent, was appointed
Administratrix of the Estate of Wanda L. Brownning a/k/a Wanda Louise Brownning (hereinafter
the"Administratrix")by the Office of the Register of Wills of Cumberland County; and
WHEREAS, at the time of the Decedent's death, she had never been married, never
had any children and her parents, Floyd Eugene Brownning, Sr. and Wanda Merie Scevers were
both deceased; and
WHEREAS, the Decedent's heirs surviving her at the time of her death pursuant to
the Pa. PEF Code 2103 were her brother, Floyd Eugene Brownning, Jr., her niece, Dianna Casner,
and her nephews, Daniel J. T. Barnhill and William R. Barnhill; and
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WHEREAS, on June 15, 2013, Floyd Eugene Brownning, Jr., brother of the
Decedent, exercised his right under Chapter 62 of the Pennsylvania Probate, Estates and Fiduciaries
Code and Sections 2046 and 2518 of the Internal Revenue Code of 1986, as amended, and
irrevocably, absolutely and without qualification, forever disclaimed, renounced, released and
refused all of his rights to share in Decedent's Estate, along with all income, interest and dividends
received, accrued or payable on such share so disclaimed and all redemption or sales proceeds from
such disclaimed share (hereinafter the "Disclaimer"); and
WHEREAS, said Disclaimer was recorded with the Office of Register of Wills and
Clerk of Orphans' Court of Cumberland County,Pennsylvania on June 28, 2013 ; and
WHEREAS, in light of Floyd Eugene Brownning, Jr.'s disclaimer,the following are
equal heirs of the Decedent's estate: Dianna Casner, Daniel J. T. Barnhill and William R. Barnhill
(hereinafter the"Beneficiaries"); and
WHEREAS, the inheritance tax return has been filed and approved and the
administration of Decedent's,Estate is substantially finished with the exception of paying final
expenses and filing final fiduciary income tax returns; and
WHEREAS, the Administratrix wishes to distribute the residue of the Estate to the
Beneficiaries and conclude the administration; and
WHEREAS, attached as Exhibit "A" is a copy of the First and Final Account of
Dianna Casner, Administratrix of the Estate; and
WHEREAS, attached as Exhibit"B" is a proposed Distribution of the Estate; and
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WHEREAS, the undersigned Beneficiaries desire to formally approve the
administration of the Estate and the final distribution of the assets of the same which is the purpose
of this instrument.
NOW, THEREFORE, the Beneficiaries for themselves, their heirs, personal
representatives, and assigns:
1. Irrevocably approve the Accounting for Decedent's Estate attached hereto
as Exhibit "A" (the "Account") and approve the administration of the Estate generally through
the date hereof.
2. Hereby waive the filing of the Account in any Court and agree that any
Court having jurisdiction over the Estate may confirm the Account.
3. Acknowledge that the distributions of tangible personal property set forth
in the Account were not equal in value and nevertheless agree that no equalization of
distributions will be made.
4. Acknowledge receipt of the assets shown as distributable to the
undersigned in Exhibit "B" in full and complete satisfaction of the undersigned's rights in and
under the Will and hereby approve all other payments and distributions reported or proposed in
Exhibits "A" and "B."
5. Agree to refund to the Administratrix, within ten (10) business days after
receipt of written demand from the Administratrix, such part or all of the amount of the said
distribution, and the income from the proceeds therefrom after the date of this distribution, which
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may at any time be determined by the Administratrix to have been an erroneous distribution, and
agree that any period for the limitation of any action for collection of any erroneous distribution,
whether or not the same is caused by a mistake that is innocent or negligent, shall commence
only at such time as the Administratrix shall have obtained actual knowledge of such erroneous
distribution and that in no event shall the period for collection of any erroneous distribution be
less than two years after the actual discovery thereof.
6. Do hereby absolutely and irrevocably release, remise, quitclaim and
forever discharge the Administratrix, her heirs, personal representatives and assigns, of and from
all actions, suits, payments, accounts, reckonings, claims or demands whatsoever for or by reason
of her actions as Administratrix of Estate.
7. Do hereby indemnify the Administratrix and hold her harmless to the
extent of the value of the assets distributed to them, from and against any and all claims, loss,
liability or damage including legal fees and costs which the Administratrix may suffer or to
which they may be subjected by reason of the administration and distribution of the Estate.
8. Agree that this instrument shall be governed by the laws of the
Commonwealth of Pennsylvania and shall be legally binding upon the Beneficiaries, their heirs,
personal representatives and assigns.
9. Agree that this Agreement may be executed in several counterparts, each
of which shall be an original and all of which shall constitute but one and the same instrument.
4
IN WITNESS WHEREOF, each of the undersigned, intending to be legally bound,
has executed this Agreement as of the day of 2015.
WITNESSES:
emu
Dianna Ca8neu—
William R. Barnhill
Daniel J. T. Barnhill
IN WITNESS WHEREOF, each of the undersigned, intending to be legally bound,
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has executed this Agreement as of the day of , 2015.
WITNESSES:
Dianna Casner
6n
1 ,
William R. Barnhill
Daniel J. T. Barnhill
5
IN WITNESS WHEREOF, each of the undersigned, intending to be legally bound,
has executed this Agreement as of the 3 day of M f , 2015.
WITNESSES:
Dianna Casner
William R. Barnhill
Daniel f. Barnhill
5
STATE OF NEW JERSEY
SS:
COUNTY OF
On this, the 3 day of 177aA4k , 2015, before me, a Notary Public in and for the
Commonwealth of Pennsylvania,the undersigned officer, personally appeared DIANNA CASNER,
known to me (or satisfactorily proven) to be the person whose name is subscribed to the within
Approval and acknowledged that she executed the same for the purposes therein contained.
IN WITNESS WHEREOF,I hereunto set my hand and official seal.
..(SEAMEN K CREEL,
Notary Public f40TARyR9X0FX8VaW
My Commission Expires:
(SEAL)
STATE OF MICHIGAN
SS:
COUNTY OF MONTCALM
On this, theA'day of� 2015, before me, a Notary Public, in and for the
Commonwealth of Pennsylvania, the undersigned officer, personally appeared WILLIAM R.
BARNHART, known to me (or satisfactorily proven) to be the person whose name is subscribed to
the within Approval and acknowledged that he executed the same for the purposes therein
contained.
IN WITNESS WHEREOF, I hereunto s y hand and official seal.
"SEAL)
NotayPublic
My Commission Expires: CASSANDRA WELCH
NOTARY PUBLIC—STATE OF MICHIGAN
COUNTY OF MONTCALM
(SEAL) MY COMMISSION EXPIRES 0/201
Acting in the Cour of
STATE OF MICHIGAN
SS:
COUNTY OF KENT
On this,the_j day of C�201t5, before me,a Notary Public, in and :for, the
Commonwealth of Pemisylwaiiia, the undersigned officer,, personally appeared DANIEL J. T.
BARNHff,L., known to Arte (or satisfactorily prover) to be the person whose name is subscribed to
the within Approval and acknoxNfled red. that he executed the same for the purposes therein
contained.
NI WITI4ESS 'WHEREOF,l hereunto set my hand,and official seal.
G QSl'rt�I,�•.' '
otary Public
My Commission.Expires.
(SEAL)
SHANNON l HAGER
Notary Public, state of Michigan
County of Kent
My Commission Expires 02-12-2016
Acting in the county of
EXHIBIT"A"
First and Final Account of
Dianna Casner,
Administratrix of the Estate of Wanda L. Brownning a/k/a
Wanda Louise Brownning
COURT OF COMMON PLEAS OF , PA
ORPHANS' COURT DIVISION
FIRST AND FINAL ACCOUNTING OF
Dianna Casner, Administrator
For
Estate of Wanda L. Brownning
Date of Death: March 30, 2013
Date of Appointment: June 04, 2013
Accounting for the Period: March 30, 2013 to February 04, 2015
Purpose of Account: The above fiduciary offers this account to acquaint interested parties with
the transactions that have occurred during his/her administration.
It is important that the account be carefully examined. Requests for additional information, or
questions, or objections, can be discussed with:
Stanley A. Smith, Esquire
Rhoads & Sinon LLP
P.O. Box 1146, Harrisburg, PA 17108-1146
(717)233-5731
Signatures:
Estate of Wanda L. Brownning
Summary of Account
Principal Page
Principal Receipts 2 $ 437,005.57
Net Gain on Sales or Other Dispositions 5 0.00
$ 437,005.57
Less Disbursements: 10
Debts of Decedent $ 1,401.28
Funeral Expenses 2,730.00
Administrative Expenses 38,815.72
Federal & State Taxes 59,016.00
Fees & Commissions 18,564.83
120,527.83
Balance Before Distributions $ 316,477.74
Less Amounts to Beneficiaries 25 145,850.00
Transfers 4,432.07
Total Distributions $ 150,282.07
Principal Balance On Hand 27 $ 166,195.67
For Information:
Investments Made 28
Unpaid Expenses 32
Unrealized Gains and Losses 33
Income
Receipts 34 $ 5,228.90
Net Gain on Sales or Other Dispositions 36 0,00$ 5,228.90
Less Disbursements: 37
Federal & State Taxes $ 5,228.90
5,228.90
Balance Before Distributions $ 0.00
Less Amounts to Beneficiaries 38 $ 0.00
Total Distributions $ 0.00
Income Balance on Hand 39 $ 0.00
For Information:
Investments Made 40
Unpaid Expenses 41
Unrealized Gains and Losses 42
Combined Balance on Hand $ 166,195.67
Estate of Wanda L. Brownning
Principal Receipts
Inventory Value
Cash and Cash Equivalents 03/30/2013
Member's 1 st Checking Acct.
#17056-11 $ 2,086.67
Department of Treasury-Refund of
2013 1041 5,229.00
Member's 1 st Money Management
Acct. #17056-05 75,558.95
Interest to Date of Death 21.01
Members 1 st Savings Acct.
#150653-00 2,884.45
Interest to Date of Death 0.46
Member's 1 st Savings Acct.
417056-00 34,230.08
Interest to Date of Death 5.65
Member's 1 st Supplemental Savings
Acct: #17056-01 878.80
Interest to Date of Death 0.14
Thrift Savings Plan
Account 6803 1772 80675 49,189.43
Total Cash and Cash Equivalents $ 170,084.64
Face
Amount Bonds, Debentures & T-Bills
United States Savings Bonds $ 8,831.59
Total Bonds, Debentures & T-Bills 8,831.59
Tangible Personal Property \
1970 BSA 650 Firebird Scrambler
Motorcycle
VIN: HD00232A65F and an untitled
250 parts bike. $ 1,000.00
1971 Ford Mustang
VIN 1F05J192834 28,700.00
(2)
Principal Receipts (Continued)
Inventory Value
Tangible Personal Property 03/30/2013
2001 Ford Ranger Truck
VIN IFTZR15UOITA32459 $ 4,200.00
2008 Ford Crown Victoria
VIN 2FAFP74V98X103196 11,500.00
Gun: Ruger .22 Revolver New
Model Single-Six, SN62-58921 300.00
Gun: Smith and Wesson Chief
Special 38 DAR, SN549489 350.00
Proceeds from Sale of Personal
Property 4,892.50
Total Tangible Personal Property $ 50,942.50
Miscellaneous
FEGLI 63,840.00
US Office of Personnel
Management, lump sum payment
under Civil Service Retirement and
Disability Fund 5,085.86
Pennsylvania American Water-
Refund of water service 21.60
Selective Insurance, auto insurance
refund 190.00
Miscellaneous refund 88.08
Pathology Associates of Central PA,
refund 365.15
United States Treasury, refund, 2012
Federal income tax 2,671.00
Selective -receipt of home owners
claim 125.00
US Treasury- 2013 personal income
tax refund. 1,638.30
Total Miscellaneous 74,024.99
(3)
Principal Receipts (Continued)
Inventory Value
Real Property 03/30/2013
Real property, 525 South 3rd Street,
Lemoyne, Cumberland County, PA,
more fully described in Deed dated
05/21/1991 and recorded in
Cumberland County Deed Book
D35, page 85. Value based on sales
price. See attached HUD-1. 122,500.00
Total Real Property 122,500.00
Total Inventory 426,383.72
Receipts Subsequent to Inventory
03/30/2013
Pennsylvania Department of
Revenue 8,644.56
10/06/2014
Holy Spirit Hospital - Refund. 52.45
10/08/2014
Quantum Imaging& Therapeutic
Associates, Inc. - Refund. 251.16'
10/21/2014
Penn Waste -refund of sewer
escrow. 150.00
10/30/2014
Ryan A. Hoffman - Refund of real
estate taxes at settlement. 155.49
10/30/2014
Ryan A. Hoffman - Refund of real
estate taxes at settlement. 1,203.19
12/02/2014
Selective Insurance, auto insurance
refund 165.00
Total Receipts Subsequent to
Inventory 10,621.85
Total Receipts of Principal 437,005.57
(4)
Estate of Wanda L. Brownning
Gains and Losses on Sales or Other Dispositions of Principal
Net Gain Net Loss
06/10/2013 Collection
Member's 1 st Checking Acct.
#17056-11
Net Proceeds $ 2,086.67
Inventory Value $ 2,086.67
06/10/2013 Collection
Member's 1 st Money Management
Acct. #17056-05
Net Proceeds $ 75,558.95
Inventory Value $ 75,558.95
06/10/2013 Collection
Members 1 st Savings Acct.
#150653-00
Net Proceeds $ 2,884.45
Inventory Value $ 2,884.45
06/10/2013 Collection
Member's 1 st Savings Acct.
#17056-00
Net Proceeds $ 34,225.08
Inventory Value $ 34,225.08
06/10/2013 Collection
Member's 1st Supplemental Savings
Acct. #17056-01
Net Proceeds $ 878.80
Inventory Value $ 878.80
06/21/2013 Sale
0 Face
United States Savings Bonds
Net Proceeds $ 8,831.59
Inventory Value $ 8,831.59
06/24/2013 Collection
Miscellaneous refund
Net Proceeds $ 88.08
Inventory Value $ 88.08
(5)
Gains and Losses on Sales or Other Dispositions of Principal (Continued)
Net Gain Net Loss
06/29/2013 Sale
2001 Ford Ranger Truck
VIN IFTZR15UOITA32459
Net Proceeds $ 4,200.00
Inventory Value $ 4,200.00
07/11/2013 Collection
Pathology Associates of Central PA,
refund
Net Proceeds $ 365.15
Inventory Value $ 365.15
08/17/2013 Collection
Selective Insurance, auto insurance
refund
Net Proceeds $ 190.00
Inventory Value $ 190.00
08/24/2013 Sale
1970 BSA 650 Firebird Scrambler
Motorcycle
VIN: HD00232A65F and an untitled
250 parts bike.
Net Proceeds $ 1,000.00
Inventory Value $ 1,000.00
08/24/2013 Collection
Proceeds from Sale of Personal
Property
Net Proceeds $ 4,892.50
Inventory Value $ 4,892.50
10/23/2013 Collection
United States Treasury, refund,
2012 Federal income tax
Net Proceeds $ 2,671.00
Inventory Value $ 2,671.00
11/04/2013 Collection
Thrift Savings Plan
Account 6803 1772 80675
Net Proceeds $ 49,189.43
(6)
Gains and Losses on Sales or Other Dispositions of Principal (Continued)
Net Gain Net Loss
Inventory Value $ 49,189.43
11/06/2013 Redemption
FEGLI
Net Proceeds $ 63,840.00
Inventory Value $ 63,840.00
12/16/2013 Collection
Member's 1st Savings Acct.
#17056-00
Net Proceeds $ 5.00
Inventory Value $ 5.00
01/31/2014 Collection
US Office of Personnel
Management, lump sum payment
under Civil Service Retirement and
Disability Fund
Tax withheld, $254.29
Net Proceeds $ 5,085.86
Inventory Value $ 5,085.86
02/04/2014 Collection
Pennsylvania Department of
Revenue
Net Proceeds $ 8,644.56
Inventory Value $ 8,644.56
04/25/2014 Sale
Pennsylvania American Water -
Refund of water service
Net Proceeds $ 21.60
Inventory Value $ 21.60
04/25/2014 Collection
Selective - receipt of home owners
claim
Net Proceeds $ 125.00
Inventory Value $ 125.00
05/13/2014 Sale
US Treasury - 2013 personal
income tax refund.
(7)
Gains and Losses on Sales or Other Dispositions of Principal (Continued)
Net Gain Net Loss
Net Proceeds $ 1,638.30
Inventory Value $ 1,638.30
07/24/2014 Sale
Department of Treasury-Refund of
2013 1041
Net Proceeds $ 5,229.00
Inventory Value $ 5,229.00
10/06/2014 Redemption
Holy Spirit Hospital - Refund.
Net Proceeds $ 52.45
Inventory Value $ 52.45
10/06/2014 Collection
Quantum Imaging & Therapeutic
Associates, Inc. - Refund.
Net Proceeds $ 251.16
Inventory Value $ 251.16
10/21/2014 Sale
Penn Waste - refund of sewer
escrow.
Net Proceeds $ 150.00
Inventory Value $ 150.00
10/30/2014 Sale
Real property, 525 South 3rd Street,
Lemoyne, Cumberland County, PA,
more fully described in Deed dated
05/21/1991 and recorded in
Cumberland County Deed Book
D35, page 85. Value based on sales
price. See attached HUD-1.
Net Proceeds $ 122,500.00
Inventory Value $ 122,500.00
10/30/2014 Collection
Ryan A. Hoffman- Refund of real
estate taxes at settlement.
Net Proceeds $ 1,358.68
Inventory Value $ 1,358.68
(8)
Gains and Losses on Sales or Other Dispositions of Principal (Continued)
Net Gain Net Loss
12/02/2014 Collection
Selective Insurance, auto insurance
refund
Net Proceeds $ 165.00
Inventory Value $ 165.00
Total Gains and Losses S 0.00 S 0.00
No Gain or Loss 0.00
(9)
Estate of Wanda L. Brownning
Disbursements of Principal
Date Paid Amount Paid
Debts of Decedent
06/26/2013 Faith A. Nicola, Tax Collector 10.00
2013 County and Borough Real
Estate Tax
Per capita tax
Check Number 105
07/23/2013 Comcast Cable, balance due 144.51
Check Number 122
07/23/2013 Internists of Central PA, 125.61
balance due
Check Number 126
07/23/2013 Jackson Siegelbaum 342.85
Gastroenterologist, balance due
Balance due
Check Number 127
07/23/2013 Pinnacle Health Hospitals, 250.00
balance due
Service 12/22/2012-12/31/2012
Check Number 124
07/23/2013 Riverside Anesthesia, balance 23.18
due
Check Number 125
09/17/2013 Pinnacle Health Emergency, 25.03
balance due
Check Number 140
12/20/2013 AT&T, balance due 34.10
Reimbursement to Executrix
Check Number 157
12/20/2013 Selective - Auto Ins. 434.00
Policy No. F 5032399
(reimbursement to Executrix)
Check Number 157
(10)
Disbursements of Principal (Continued)
Date Paid Amount Paid
Debts of Decedent
03/31/2014 PA Department of Revenue - $ 12.00
payment of final decedent
personal income tax for 2013.
Check Number 172
Total Debts of Decedent $ 1,401.28
Funeral Expenses
07/01/2013 Musselman Funeral, payment $ 2,530.00
of funeral expenses
Check Number 111
12/20/2013 Culhanes, payment for wake 200.00
(reimbursement to Executrix)
Check Number 157
Total Funeral Expenses $ 2,730.00
Administration Expenses
06/14/2013 Rhoads & Sinon LLP, $ 1,655.14
reimbursement for
out-of-pocket expenses
Check Number 101
06/21/2013 Harland Clark - payment for 25.50
estate checks
06/26/2013 Faith A. Nicola, Tax Collector 906.56
2013 County and Borough Real
Estate Tax
Check Number 104
06/26/2013 Lemoyne Borough Sewer, 40.00
service to residence
Check Number 107
06/26/2013 Penn Waste, service to 43.50
residence
Check Number 103
(11)
Disbursements of Principal (Continued)
Date Paid Amount Paid
Administration Expenses
06/26/2013 Pennsylvania American Water, 66.92
service to residence
Check Number 102
06/26/2013 PP&L Electric, service to 37.41
residence
Check Number 106
06/26/2013 UGI Gas Service, service to 9.14
residence
Check Number 109
06/26/2013 Verizon, service to residence 33.25
Check Number 108
06/29/2013 AA Painting& Remodeling, 900.00
repairs and updates to real
property.
Payment for painting of real
estate.
Check Number 110
07/03/2013 Best Landscaping Service, 130.00
maintenance of real property.
Payment for lawn care service.
Check Number 112
07/06/2013 Best Landscaping Service, 50.00
maintenance of real property.
Payment for lawn care service.
Check Number 113
07/11/2013 Lemoyne Borough Sewer, 40.00
service to residence
Check Number 115
07/11/2013 Verizon, service to residence 33.25
Check Number 116
(12)
Disbursements of Principal (Continued)
Date Paid Amount Paid
Administration Expenses
07/11/2013 West Shore School District $ 1,746.69
2013-2014 School District Real
Estate Tax
Check Number 114
07/15/2013 Rhoads & Sinon LLP, 38.90
reimbursement for
out-of-pocket expenses
Check Number 118
07/23/2013 Best Landscaping Service, 50.00
maintenance of real property.
Payment for lawn care service.
Check Number 120
07/23/2013 Cordier Auctions & Appraisals, 831.25
appraisal of household and
personal articles
Check Number 117
07/23/2013 Pennsylvania American Water, 43.41
service to residence
Check Number 123
07/23/2013 PP&L Electric, service to 66.27
residence
Check Number 121
07/23/2013 UGI Gas Service, service to 9.14
residence
Check Number 119
08/17/2013 Best Landscaping Service, 50.00
maintenance of real property.
Payment for lawn care service.
Check Number 128
08/28/2013 - AT&T, balance due 34.41
Check Number 130
(13)
Disbursements of Principal (Continued)
Date Paid Amount Paid
Administration Expenses
08/28/2013 Lemoyne Borough Sewer, $ 40.00
service to residence
Check Number 133
08/28/2013 Pennsylvania American Water, 31.09
service to residence
08/28/2013 PP&L Electric, service to 67.56
residence
Check Number 135
08/28/2013 UGI Gas Service, service to 7.45
residence
Check Number 134
08/31/2013 Mary Haring 500.00
Costs to remove trash and
unsold bulk items.
Check Number 129
09/03/2013 Selective - Auto Ins. 58.00
Policy No. F 5032399
(reimbursement to Executrix)
Check Number 131
09/11/2013 AA Painting & Remodeling, 2,175.00
repairs and updates to real
property.
Payment for painting of real
estate.
Check Number 136
09/12/2013 Rhoads & Sinon LLP, 179.48
reimbursement for
out-of-pocket expenses
Check Number 144
09/17/2013 Lemoyne Borough Sewer, 40.00
service to residence
Check Number 13 8
(14)
Disbursements of Principal (Continued)
Date Paid Amount Paid
Administration Expenses
09/17/2013 Penn Waste, service to $ 43.50
residence
Check Number 143
09/17/2013 Pennsylvania American Water, 32.04
service to residence
Check Number 141
09/17/2013 PP&L Electric, service to 39.45
residence
Check Number 137
09/17/2013 UGI Gas Service, service to 15.96
residence
Check Number 139
09/17/2013 Verizon, service to residence 13.62
Check Number 142
10/23/2013 AA Painting & Remodeling, 4,950.00
repairs and updates to real
property.
Payment for painting of real
estate.
Check Number 145
10/23/2013 AA Painting& Remodeling, 450.00
repairs and updates to real
property.
Payment for painting of real
estate.
Check Number 146
10/23/2013 Lemoyne Borough Sewer, 40.00
service to residence
Check Number 150
Disbursements of Principal (Continued)
Date Paid Amount Paid
Administration Expenses
10/23/2013 Brooke Miller $ 275.00
Payment for house cleaning in
preparation of real estate
listing.
Check Number 147
10/23/2013 Pennsylvania American Water, 31.41
service to residence
Check Number 148
10/23/2013 PP&L Electric, service to 32.91
residence
Check Number 149
10/23/2013 UGI Gas Service, service to 1.07
residence
Check Number 151
10/30/2013 BHHS Homesale Realty- 861.50
Payment of realtors
commission.
Broker's fee.
12/15/2013 Lemoyne Borough Sewer, 80.00
service to residence
Check Number 153
12/15/2013 Penn Waste, service to 43.50
residence
Check Number 152
12/15/2013 Pennsylvania American Water, 29.79
service to residence
Check Number 154
12/15/2013 PP&L Electric, service to 55.19
residence
Check Number 156
(16)
Disbursements of Principal (Continued)
Date Paid Amount Paid
Administration Expenses
12/15/2013 UGI Gas Service, service to $ 58.94
residence
Check Number 154
12/20/2013 Dianna Casner, reimbursement 1,278.78
for travel expenses
Reimbursement for travel
expenses for 4/3/13 thru
11/16/13.
Check Number 157
12/20/2013 Lemoyne Borough Sewer, 120.00
service to residence
Reimbursement to Executrix
Check Number 157
12/20/2013 Penn Waste, service to 43.50
residence
Reimbursement to Executrix
Check Number 157
12/20/2013 Pennsylvania American Water, 109.95
service to residence
Reimbursement to Executrix
Check Number 157
12/20/2013 Pennsylvania Department of 27.00
Health, payment for death
certificates
Check Number 157
12/20/2013 Pennsylvania Department of 67.50
Motor Vehicles, payment to
transfer titles
Check Number 157
12/20/2013 PP&L Electric, service to 202.39
residence
Reimbursement to Executrix
Check Number 157
(17)
Disbursements of Principal (Continued)
Date Paid Amount Paid
Administration Expenses
12/20/2013 UGI Gas Service, service to 498.05
residence
Reimbursement to Executrix
Check Number 157
12/20/2013 Verizon, service to residence 100.21
Reimbursement to Executrix
Check Number 157
12/29/2013 Ace Hardware, payment for 46.64
items to maintain real estate
(reimbursement to Executrix)
Check Number 157
01/27/2014 Lemoyne Borough Sewer, 40.00
service to residence
Check Number 161
01/27/2014 Pennsylvania American Water, 57.72
service to residence
Check Number 162
01/27/2014 PP&L Electric, service to 32.12
residence
Check Number 163
01/27/2014 UGI Gas Service, service to 151.58
residence
Check Number 160
01/27/2014 UGI HVAC Enterprises, 43.00
service to residence
Check Number 159
03/10/2014 Lemoyne Borough Sewer, 105.00
service to residence
Check Number 171
(18)
Disbursements of Principal (Continued)
Date Paid Amount Paid
Administration Expenses
03/10/2014 Penn Waste, service to $ 43.50
residence
Check Number 167
03/10/2014 Pennsylvania American Water, 72.00
service to residence
Check Number 165
03/10/2014 PP&L Electric, service to 74.69
residence
Check Number 166
03/10/2014 Selective, homeowners' 549.00
insurance
Check Number 170
03/10/2014 UGI Gas Service, service to 347.14
residence
Check Number 168
03/10/2014 UGI HVAC Enterprises, 21.50
service to residence
Check Number 169
04/01/2014 Rich Mattern-payment for 700.00
repairs to real estate.
Check Number 173
04/23/2014 Enders Insurance, bond fee 985.00
Check Number 178
04/23/2014 Faith A. Nicola, Tax Collector 900.86
2013 County and Borough Real
Estate Tax
Check Number 174
(19)
Disbursements of Principal (Continued)
Date Paid Amount Paid
Administration Expenses
04/233/2014 Lemoyne Borough Sewer, $ 25.00
service to residence
Check Number 175
04/23/2014 PP&L Electric, service to 28.56
residence
Check Number 177
04/23/2014 UGI Gas Service, service to 124.82
residence
Check Number 176
04/25/2014 ADM Repair- payment for 350.00
repairs/upgrades to real estate.
Check Number 179
04/25/2014 ADM Repair- payment for 1,000m
repairs/upgrades to real estate.
Check Number 180
05/06/2014 ADM Repair-payment for 2,165.00
repairs/upgrades to real estate.
Check Number 181
06/24/2014 Best Landscaping Service, 100.00
maintenance of real property.
Payment for lawn care service.
Check Number 182
06/24/2014 Best Landscaping Service, 140.00
maintenance of real property.
Payment for lawn care service.
Check Number 184
06/24/2014 Penn Waste, service to 43.50
residence
Check Number 183
(20)
Disbursements of Principal (Continued)
Date Paid Amount Paid
Administration Expenses
06/24/2014 PP&L Electric, service to 72.69
residence
Check Number 186
06/24/2014 UGI Gas Service, service to 48.77
residence
Reimbursement to Executrix
Check Number 185
07/30/2014 Best Landscaping Service, 60.00
maintenance of real property.
Payment for lawn care service.
Check Number 190
07/30/2014 PP&L Electric service to 29.64
residence
Check Number 188
07/30/2014 UGI Gas Service, service to 8.01
residence
Check Number 189
08/27/2014 Faith A. Nicola, Tax Collector 1,799.86
2013 County and Borough Real
Estate Tax
Check Number 195
08/27/2014 PP&L Electric, service to 38.83
residence
Check Number 193
08/27/2014 UGI Gas Service, service to 16.73
residence
Check Number.194
09/11/2014 Best Landscaping Service, 120.00
maintenance of real property.
Payment for lawn care service.
Check Number 196
(21)
Disbursements of Principal (Continued)
Date Paid Amount Paid
Administration Expenses
09/11/2014 Penn Waste, service to $ 43.50
residence
Check Number 197
09/11/2014 PP&L Electric, service to 28.31
residence
Check Number 198
09/11/2014 UGI Gas Service, service to 17.13
residence
Check Number 199
10/21/2014 Best Landscaping Service, 60.00
maintenance of real property.
Payment for lawn care service.
Check Number 202
10/21/2014 PP&L Electric, service to 25.95
residence
Check Number 200
10/30/2014 BHHS Homesale Realty - 3,675.00
Payment of realtors
commission.
10/30/2014 Centruy 21 at the Helm - 612.50
Payment of realtors
commission.
10/30/2014 Keller Williams of Central PA - 2,450.00
Payment of realtors
commission.
10/30/2014 Law Office of Andrew H. Shaw 20.00
- Payment for tax certification.
10/30/2014 Lemoyne Borough Sewer, 150.00
service to residence
(22)
Disbursements of Principal (Continued)
Date Paid Amount Paid
Administration Expenses
10/30/2014 Recorder of Deeds -Payment 1,225.00
of transfer tax.
10/30/2014 Sudden Death- Payment for 689.00
pest control services.
10/30/2014 TD Bank- wire fee 15.00
11/10/2014 PP&L Electric, service to 22.30
residence
Check Number 205
11/10/2014 UGI Gas Service, service to 0.29
residence
Check Number 204
Total Administration Expenses $ 38,815.72
Federal and State Taxes
06/24/2013 Register of Wills, Agent $ 50,008.00
Payment on account, PA
Inheritance Tax
Check Number 1198
12/20/2013 Register of Wills, Agent 9,008.00
PA Inheritance Tax (paid on
extended return)
Check Number 158
Total Federal and State Taxes 59,016.00
Fees and Commissions
06/25/2013 Rhoads & Sinon LLP, 5,962.70
attorneys' fees
Check Number 101
07/23/2013 Rhoads & Sinon LLP, 2,226.90
attorneys' fees
Check Number 118
(23)
Disbursements of Principal (Continued)
Date Paid Amount Paid
Fees and Commissions
09/17/2013 Rhoads & Sinon LLP, $ 668.00
attorneys' fees
Check Number 144
01/27/2014 Rhoads & Sinon LLP, 1,652.70
attorneys' fees
Check Number 164
07/01/2014 Register of Wills, Cumberland 50.00
County, probate fees
Payment of additional probate
fees.
Check Number 187
08/27/2014 Rhoads & Sinon LLP, 5,665.34
attorneys' fees
Check Number 192
10/21/2014 Rhoads & Sinon LLP, 650.69
attorneys' fees
Check Number 201
12/09/2014 Rhoads & Sinon LLP, 1,688.50
attorneys' fees
Paid after returns filed.
Check Number 208
Total Fees and Commissions $ 18,564.83
Total Disbursements of Principal $ 120,527.83
(24)
Estate of Wanda L. Brownning
Distributions of Principal to Beneficiaries
Distribution Value
Daniel Barnhill
06/29/2013 2008 Ford Crown Victoria $ 11,500.00
VIN 2FAFP74V98X 103196
07/11/2013 Gun: Smith and Wesson Chief 350.00
Special 38 DAR, SN549489
03/27/2014 Cash 15,000.00
Cash distribution on account of
residue
12/15/2014 Cash 20,000.00
Total To Or For Beneficiary 46,850.00
William R. Barnhill
07/03/2013 1971 Ford Mustang 28,700.00
VIN IF05JI92834
03/27/2014 Cash 15,000.00
Cash distribution on account of
residue
12/15/2014 Cash 20,000.00
Total To Or For Beneficiary 63,700.00
Dianna Casner
07/11/2013 Gun: Ruger .22 Revolver New 300.00
Model Single-Six, SN62-58921
03/27/2014 Cash 15,000.00
Cash distribution on account of
residue
12/15/2014 Cash 20,000.00
Total To Or For Beneficiary 35,300.00
Total Distributions of Principal to Beneficiaries $ 145,850.00
Transfers to Income
02/04/2015 Transfer From: 4,432.07
Estate checking acct.
To:
Estate checking acct.
Total Transfers to Income 4,432.07
(25)
Distributions of Principal to Beneficiaries (Continued)
Distribution Value
Total Distributions of Principal 150,282.07
(26)
Estate of Wanda L. Brownning
Principal Balance On Hand
Inventory Value `
02/04/2015
Cash and Cash Equivalents
Estate checking acct. $ 166,195.67
Total Cash and Cash Equivalents $ 166,195.67
Total Balance on Hand $ 166,195.67
(27)
Estate of Wanda L. Brownning
Information Schedules - Principal
Inventory
Value
Exchanges and Stock Distributions
1970 BSA 650 Firebird Scrambler Motorcycle
VIN: HD00232A65F and an untitled 250 parts bike.
03/30/2013 Received $ 1,000.00
Valued per attached
appraisal.
08/24/2013 Sold (1,000.00)
1971 Ford Mustang
VIN 1F05J192834
03/30/2013 Received 28,700.00
Valued per attached
appraisal.
07/03/2013 Distribution (28,700.00)
To William R. Barnhill
2001 Ford Ranger Truck
VIN IFTZR15UOlTA32459
03/30/2013 Received 4,200.00
Valued per attached
appraisal.
06/29/2013 Sold (4,200.00)
2008 Ford Crown Victoria
VIN 2FAFP74V98X103196
03/30/2013 Received 11,500.00
Valued per attached
appraisal.
06/29/2013 Distribution (11,500.00)
To Daniel Barnhill
Gun: Ruger .22 Revolver New Model Single-Six, SN62-58921
03/30/2013 Received 300.00
07/11/2013 Distribution (300.00)
To Dianna Casner
(28)
Information Schedules - Principal (Continued)
Inventory
Value
Exchanges and Stock Distributions
Gun: Smith and Wesson Chief Special 38 DAR, SN549489
03/30/2013 Received $ 350.00
07/11/2013 Distribution (350.00)
To Daniel Barnhill
Holy Spirit Hospital- Refund.
10/06/2014 Received 52.45
10/06/2014 Redeemed (52.45)
FEGLI
03/30/2013 Received 63,840.00
11/06/2013 Redeemed (63,840.00)
US Office of Personnel Management, lump sum payment under Civil
Service Retirement and Disability Fund
03/30/2013 Received 5,085.86
01/31/2014 Collected (5,085.86)
Tax withheld, $254.29
Penn Waste - refund of sewer escrow.
10/21/2014 Received 150.00
10/21/2014 Sold (150.00)
Pennsylvania American Water - Refund of water service
03/30/2013 Received 21.60
04/25/2014 Sold (21.60)
Quantum Imaging & Therapeutic Associates, Inc. - Refund.
10/06/2014 Collected (251.16)
10/08/2014 Received 251.16
(29)
Information Schedules - Principal (Continued)
Inventory
Value
Exchanges and Stock Distributions
Real property, 525 South 3rd Street, Lemoyne, Cumberland County, PA,
more fully described in Deed dated 05/21/1991 and recorded in Cumberland
County Deed Book D35, page 85. Value based on sales price. See attached
HUD-1.
10/30/2014 Received $ 122,500.00
10/30/2014 Sold (122,500.00)
Selective Insurance, auto insurance refund
03/30/2013 Received 190.00
08/17/2013 Collected (190.00)
12/02/2014 Received 165.00
On Hand $ 165.00
12/02/2014 Collected (165.00)
Miscellaneous refund
03/30/2013 Received 88.08
06/24/2013 Collected (88.08)
Pathology Associates of Central PA, refund
03/30/2013 Received 365.15
07/11/2013 Collected (365.15)
United States Treasury, refund, 2012 Federal income tax
03/30/2013 Received 2,671.00
10/23/2013 Collected (2,671.00)
Ryan A. Hoffman - Refund of real estate taxes at settlement.
10/30/2014 Received 155.49
Refund of county real estate
taxes.
10/30/2014 Received 1,203.19
Refund of school district
real estate taxes.
On Hand $ 1,358.68
(30)
Information Schedules - Principal (Continued)
Inventory
Value
Exchanges and Stock Distributions
10/30/2014 Collected $ (1,358.68)
Proceeds from Sale of Personal Property
03/30/2013 Received 4,892.50
08/24/2013 Collected (4,892.50)
Selective - receipt of home owners claim
04/23/2014 Received 125.00
04/25/2014 Collected (125.00)
United States Savings Bonds
03/30/2013 Received 8,831.59
06/21/2013 Sold (8,831.59)
US Treasury - 2013 personal income tax refund.
03/30/2013 Received 1,638.30
05/13/2014 Sold (1,638.30)
(31)
Estate of Wanda L. Brownning
Unpaid Principal Expenses
Total $ 0.00
Total Unpaid Expenses $ 0.00
(32)
Estate of Wanda L. Brownning
Principal Unrealized Gains and Losses
Market Value Inventory Value Gain or (Loss)
Total $ 0.00 $ 0.00 S 0.00
(33)
Estate of Wanda L. Brownning
Receipts of Income
Income Collected
FEGLI
11/06/2013 Interest on Redemption $ 193.29
$ 193.29
Member's 1st Money Management
Acct. #17056-05
06/10/2013 Interest on Collection $ 57.15
Less accrued portion (21.01)
36.14
Members 1st Savings Acct. #150653-00
06/10/2013 Interest on Collection $ 1.29
Less accrued portion (0.46)
0.83
Member's 1st Savings Acct.
#17056-00
06/10/2013 Interest on Collection $ 15.27
Less accrued portion (5.65)
9.62
Member's 1st Supplemental Savings
Acct. #17056-01
06/10/2013 Interest on Collection $ 0.39
Less accrued portion (0.14)
0.25
Thrift Savings Plan
Account 6803 1772 80675
11/01/2013 Income received upon redemption of $ 556.70
account.
556.70
Total Income Collected S 796.83
(34)
Receipts of Income (Continued)
Transfers Between Income and Principal
Estate checking sect.
02/04/2015 Received via transfer from Principal $ 4,432.07
$ 4,432.07
Total Transfers Between Income $ 4,432.07
and Principal
Total Income Received $ 5,228.90
(35)
Estate of Wanda L. Brownning
Gains and Losses on Sales or Other Dispositions of Income
Net Gain Net Loss
None
No Gain or Loss $ 0.00
(36)
Estate of Wanda L. Brownning
Disbursements of Income
Date Paid Amount Paid
Federal and State Taxes
11/04/2013 Income tax withheld on Thrift $ 4,974.61
Savings Plan
01/31/2014 Income tax withheld on Civil 254.29
Service lump sum payment
Total Federal and State Taxes $ 5,228.90
Total Disbursements of Income $ 5,228.90
(37)
Estate of Wanda L. Brownning
Distributions of Income to Beneficiaries
Distribution Value
Total Distributions of Income 0'00
1
(38)
Estate of Wanda L. Brownning
Income Balance On Hand
Inventory Value
02/04/2015
Total Balance on Hand 0.00
(39)
Estate of Wanda L. Brownning
Information Schedules - Income
Inventory
Value
Exchanges and Stock Distributions
(40)
Estate of Wanda L. Brownning
Unpaid Income Expenses
Total $ 0.00
Total Unpaid Expenses S 0.40
tA )
r.
Estate of Wanda L. Brownning
Income Unrealized Gains and Losses
Market Value Inventory Value Gain or (Loss)
Total $ 0.00 $ 0.00 $ 0.00
(42)
VERIFICATION
DIANNA CASNER, Administratrix of the Estate of Wanda L. Brownning, Deceased,
hereby declares ,aider oath that she has fully and faithfully discharged the duties of her office;
that the foregoing Nonjudicial Supplemental Accounting 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 or adequately provided for; that, to her knowledge, there are no
claims outstanding against the Estate; that all taxes presently due from the Estate have been paid
or adequately provided for; and that the grant of Letters Testamentary and the first complete
advertisement thereof occurred more than four months before the filing of the foregoing
Nonjudicial Supplemental Accounting.
This statement is made subject to penalties of 18 Pa, C.S.A, Section 4904 relating to
unsworn falsification to authorities.
- GtG!Mr/uA.LlGt.2`11
Dianna asner, Administratix
Dated: !9'l�lS
969941.1
EXHIBIT"B"
PROPOSED DISTRIBUTION
PROPOSED DISTRIBUTION for the Estate of Wanda L. Brownning
BALANCE ON HAND:
Estate Bank Account $166,195.67
$166,195.67
DISBURSEMENTS:
Rhoads & Sinon LLP- Payment of attorney fee and administrative costs $ 4,500.00
Rhoads & Sinon LLP- Escrow $ 2,500.00
$ 7,000.00
BALANCE FOR DISTRIBUTION $159,195.67
Dianna Casner 1/3 of residue $ 53,065.22
Daniel J. T. Barnhill 1/3 of residue $ 53,065.22
William R. Barnhill 1/3 of residue $ 53,065.22
$159,195.67
978337.1