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Home My WebLink About07-20-06 Court of Common Pleas of Cumberland County, Pennsylvania Orphans' Court Division No. 21-06-0087 Estate of Betty C. Wagner, Deceased FIRST AND FINAL ACCOUNT AND STATEMENT OF PROPOSED DISTRIBUTIONS James D. Bogar and Geneva R. Nauman, Co-Executors Date of Death: 01/24/2006 Date of Executor's Appointment 01/30/2006 Date of First Advertisement of Letters: ~ 02/10/2006 ,~l~c., 02.' l.~t~'" 1"\&.c ~ "';l.h~h.-r,lo'11.11~,"3Io.l"'" Accounting for the Period: 01/24/2006 to Ot/18/2006 Purpose of Account: James D. Bogar and Geneva R. Nauman, Co-Executors, offer this account to acquaint interested parties with the transactions that have occurred during this administration. It is important that the account be carefully examined. Requests for additional information or questions or objections can be discussed with: r--..J ....... ,~_":'":) James D. Bogar Attorney Identification No. 19475 Bogar & Hipp Law Offices One West Main Street Shiremanstown, PA 17011 ") 717-737-8761 GROSS ESTATE (Principal Receipts + Income Receipts) 267,705.58 . . w.... ['--.) o '-..":) ~0 \D SUMMARY OF ACCOUNT Estate of Betty C. Wagner, Deceased For the period of January 24. 2006 throu!:lh Julv 18. 2006 Proposed Distributions to Beneficiaries PRINCIPAL Receipts: This Account Net Gain (or Loss) on Sales or Other Dispositions Less Disbursements: Debts of Decedent Funeral Expenses Administration Expenses Federal and State Taxes Commissions Fees Family Exemption Balance Before Distributions Transfer to (from) Principal Distributions to Beneficiaries Principal Balance on Hand For Information: Investments Made Changes in Investment Holdings INCOME Receipts This Account Net Gain (or Loss) on Sales or Other Dispositions Less Disbursements Balance Before Distributions Transfer to (from) Income Distributions to Beneficiaries Income Balance on Hand For Information: Investments Made Changes in Investment Holdings COMBINED BALANCE ON HAND 8 502.11 0.00 502.11 0.00 502.11 0.00 0.00 502.11 PaQe 9 1 - 2 3 4 4 4-5 5 5-6 7 Current Value 1,011.04 8,727.00 3,847.02 36,480.53 0.00 14,385.00 0.00 Fiduciary Acquisition Value 47,215.92 267,203.47 235.93 267,439.40 64,450.59 202,988.81 0.00 156,275.00 46,713.81 47,215.92 " SCHEDULE A RECEIPTS OF PRINCIPAL Fiduciary Acquisition Value Cash 01/24/2006 AT&T - dividend accrued prior to date of death 75.81 01/24/2006 AT&T - dividend accrued prior to date of death 210.47 01/24/2006 Erie Family Life Annuity No. 019-136 32.812.09 01/24/2006 Mayflower National Life Insurance Company - 25.00 refund on account of overpayment of funeral expenses 01/24/2006 Morgan Stanley - net proceeds from sale of 46.824.67 stock facilitated by Morgan Stanley, all stock sold 1/23/06, prior to date of death of the Decedent herein. Net proceeds were received subsequent to date of death. 01/24/2006 PNC Bank - Personal Checking Account No. 17.893.91 5140066311, date of death value $17,893.15, accrued interest $.76 01/24/2006 PNC Bank - Personal Savings Account No. 16.232.14 5130180225, date of death value $16,228.97, accrued interest $3.17 02/01/2006 Fidelity Investments - final pension payment 728.87 02/14/2006 Comcast - refund 45.27 03/14/2006 Highmark Blue Shield - refund of health 442.48 insurance premium 03/28/2006 Neill Funeral Home - refund of overpayment on 48.60 account of funeral expenses 03/30/2006 Progressive Insurance - refund of automobile 346.00 insurance premium 04/19/2006 Erie Insurance Group - refund of homeowner's 19.00 insurance premium 04/20/2006 Recorder of Deeds - refund 1.00 04/20/2006 Sadler Oil Company - refund of balance of 141.41 prepaid account 05/11/2006 PP&L - Refund 81.75 115.928.47 Personal Property 01/24/2006 1999 Saturn Automobile - per attached appraisal 4.300.00 1 . . SCHEDULE A RECEIPTS OF PRINCIPAL Continued 01/24/2006 Personal Property - per attached appraisal 01/24/2006 Real Estate Real Estate - All that certain piece or parcel of real estate having erected thereon a dwelling house known and numbered as 2900 Morningside Drive, Camp Hill, Pennsylvania. The property was acquired by Alfred W. Wagner, Jr. and Betty J. Wagner, a/k1a Betty C. Wagner, husband and wife, by deed dated July 29, 1955 and recorded July 29, 1955 in the Cumberland County Recorder of Deeds Office, a copy of said Deed being attached hereto and incorporated herein. The said Alfred W. Wagner died December December 7,1967, whereupon fill and complete title to the real estate became vested solely in Betty C. Wagner. The above-described real estate was transferred to Geneva R. Nauman, residuary beneficiary of the Estate of Betty C. Wagner, and her husband, Marlin E. Nauman. A copy of said deed of conveyance is attached hereto. Date of death value is listed on the attached appraisal. 2,975.00 144,000.00 Total Receipts of Principal 2 Fiduciary Acquisition Value 7,275.00 144,000.00 267.203.47 SCHEDULE B GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS - PRINCIPAL Gain Loss 04/18/2006 Erie Family Life Annuity No. 019-136 - Difference between date of death value and close-out value Net Proceeds Fiduciary Acquisition Value 33.048.02 -32.812.09 235.93 TOTAL GAINS AND LOSSES/PRINCIPAL LESS LOSS NET GAIN OR LOSS 235.93 235.93 3 SCHEDULE C DISBURSEMENTS OF PRINCIPAL Debts of Decedent 02/27/2006 03/14/2006 03/16/2006 West Shore Health and Rehab Bonnie Miller, Treasurer - 2006 Personal Taxes United States Treasury - 2005 Personal Income Tax Payment Total Debts of Decedent 01/24/2006 Funeral Expenses Mayflower National Life Insurance/Neill Funeral Home Gingrich Memorials - Headstone engraving services to be completed prior to the conclusion of 2006 Total Funeral Expenses TO BE PAID 01/30/2006 01/30/2006 02/16/2006 02/21/2006 02/27/2006 02/28/2006 03/03/2006 Administration Expenses Cumberland Law Journal - legal advertising Reg ister of Wills PP&L Pennsylvania American Water Gary Sebolt - Real Estate Appraisal PP&L Progressive Insurance - automobile insurance premium Rowes Auction Service - personal property appraisal The Patriot News - legal advertising United States Postal Service - certified mail AAA - car title transfer 03/03/2006 03/07/2006 03/13/2006 03/16/2006 4 447.24 9.80 554.00 8.602.00 125.00 75.00 310.00 57.95 12.45 350.00 58.72 366.00 75.00 110.16 10.02 58.00 1.011.04 8.727.00 SCHEDULE C DISBURSEMENTS OF PRINCIPAL Continued 03/16/2006 Commonwealth of Pennsylvania - car title 58.50 transfer 03/21/2006 Pennsylvania American Water 11.87 03/30/2006 PP&L 57.75 04/11/2006 Lower Allen Township - sewer and refuse bill 85.50 04/19/2006 Recorder of Deeds - fee to file Deed 40.50 05/02/2006 Pennsylvania American Water 19.60 TO BE PAID RESERVES: - Cost to conclude administration of 2.000.00 Estate, including filing fee for First and Final Account; preparation of Fiduciary Income Tax Return 05/17/2006 Register of Wills - Fee to file PA Inheritance Tax 30.00 Return and Inventory 05/18/2006 Register of Wills - Additional Probate Fee 50.00 07/18/2006 United States Postal Service - Certified Mail 10.00 Total Miscellaneous Administrative Expenses 3.847.02 Federal and State Taxes 03/14/2006 Bonnie Miller, Treasurer - County and Township Real Estate Taxes Register of Wills, Agent - PA Inheritance Tax Prepayment Register of Wills, Agent - PA Inheritance Tax Paid with Return Total Taxes 04/19/2006 05/17/2006 03/16/2006 Fees Waggoner, Frutiger & Daub - preparation of 2005 Personal Income Tax Returns Bogar & Hipp Law Offices - 1/2 of legal fees for representation of Estate per agreement Bogar & Hipp Law Offices - 1/2 of legal fees for representation of Estate per agreement 05/17/2006 TO BE PAID 5 514.23 35.881.50 84.80 36.480.53 235.00 7.075.00 7,075.00 SCHEDULE C DISBURSEMENTS OF PRINCIPAL Continued Total Fees 14.385.00 TOTAL DISBURSEMENTS OF PRINCIPAL 64.450.59 6 SCHEDULE D DISTRIBUTIONS OF PRINCIPAL 03/16/2006 1999 Saturn Automobile - Transferred to residuary beneficiary Geneva R. Nauman Personal Property - Distributed to Geneva R. Nauman Real Estate - Transferred to residuary beneficiary Geneva R. Nauman Helen Opperman Krause Animal Foundation, Inc. . P.O. Box 311, Mechanicsburg, PA 17055 Humane Society of Harrisburg Area, Inc. - 7790 Grayson Road, Harrisburg, PA 17111 Society for the Preservation of Animal Welfare, Inc.. P.O. Box 855, Camp Hill, PA 17011 Alta C. Hendricks - Specific Bequest Joanne M. Hook - Specific Bequest 04/18/2006 04/18/2006 05/02/2006 05/02/2006 05/02/2006 05/17/2006 05/17/2006 4.300.00 2.975.00 144.000.00 1.000.00 1.000.00 1.000.00 1.000.00 1.000.00 TOTAL DISTRIBUTIONS TO BENEFICIARIES 7 156.275.00 156.275.00 SCHEDULE G RECEIPTS OF INCOME Interest/Ban k 02/17/2006 PNC Bank - Personal Checking Account No. 5140066311, interest earned from date of death to close-out PNC Bank - Personal Savings Account No. 5130180225, interest earned from date of death to close-out Commerce Bank - Interest earned in Estate Checking Account No. 0537048829 and Estate Savings Account No. 0626720338 TOTAL BANK INTEREST 250.60 02/17/2006 247.53 07/18/2006 TOTAL RECEIPTS OF INCOME 8 3.98 502.11 502.11 PROPOSED DISTRIBUTIONS TO BENEFICIARIES TO: Geneva R. Nauman - Proposed Distribution Total 9 Current Value 07/18/2006 or as noted Fiduciary Acquisition Value 47.215.92 47.215.92 47.215.92 Court of Common Pleas of Cumberland County, Pennsylvania Orphans' Court Division No. 21-06-0087 Estate of Betty C. Wagner, Deceased Affidavit James D. Bogar and Geneva R. Nauman, Co-Executors, under the Last Will and Testament of Estate of Betty C. Wagner, Deceased, hereby declare under oath that they have fully and faithfully discharged the duties of their 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 more than four months have elapsed since the first complete advertisement of the granting of letters in this estate. Subscribed and sworn to before me this _ day of ,200_, Notary Public ) ~ >' '- \h-~ , ",I ~) (' \ '-...J ""t~'''''',. N '. <) ('\ )~ , ' LAST WILL AND TESTAMENT OF BETTY C. WAGNER I, BETTY C. WAGNER, of Camp Hill, Cumberland County, Pennsylvania, make, publish and declare this as and for my Last Will and Testament, hereby revoking all other Wills and Codicils heretofore made by me. FIRST: I give and bequeath my cats and any other animal or animals that I may own at the date of my death, to my friends, ALTA C. HENDRICKS, of 205 Conodoguinet Avenue, Apt. 5, Camp Hill, Pennsylvania, and JOANNE M. HOOK, of 3120 Morningside Drive, Camp Hill, Pennsylvania, with specific direction that they decide between themselves as to who will get what pet. Any pet not taken by either ALTA C. HENDRICKS or JOANNE M. HOOK will be placed with the Society for the Preservation of Animal Welfare and Safety, Inc. (PAWS), of Federal Square Station, Harrisburg, Pennsylvania. SECOND: I give and bequeath the sum of $1,000.00 to the SOCIETY FOR THE PRESERVATION OF ANIMAL WELFARE, INC., of Federal Square Station, Harrisburg, Pennsylvania, to be used for general purposes as that organization deems appropriate. THIRD: I give and bequeath the sum of $1,000.00 to the HUMANE SOCIETY OF HARRISBURG AREA, INC., of 7790 Grayson Road, Harrisburg, Pennsylvania, to be used for general purposes as that organization deems appropriate. FOURTH: I give and bequeath the sum of $1,000.00 to the HELEN OPPERMAN KRAUSE ANIMAL FOUNDATION, INC., of Mechanicsburg, pennsylvania, to be used for general purposes as that organiza- tion deems appropriate. FIFTH: I give and bequeath the sum of $1,000.00 to my friend, ALTA C. HENDRICKS, provided that should she predecease me, I direct that her share under this, my Last Will and Testament, become a part of my residuary estate to be distributed as set forth in Clause SEVENTH herein below. ) ., ,j .~ ~o ,( r, 'J I ;'" I '-...-./ l.,)-, t,\ "~'O. - ,~ <~) \',0 'y",c ) -....-.,. SIXTH: I give and bequeath the sum of $1,000.00 to my friend, JOANNE M. HOOK, provided that should she predecease me, I direct that her share under this, my Last Will and Testament, become a part of my residuary estate to be distributed as set forth in Clause SEVENTH herein below. SEVENTH: I devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate, including any property over which I hold power of appointment and together with any insurance policies thereon, to my friend, GENEVA R. NAUMAN, of 326 Glendale Drive, Shiremanstown, Pennsylvania. Should GENEVA R. NAUMAN predecease me, I give, devise and bequeath all the rest, residue and remain- der of my estate of whatever nature and wherever situate, includ- ing any property over which I hold power of appointment and together with any insurance policies thereon, to my sister, EVELYN C. WOLFE. EIGHTH: In addition to all powers granted to them by law and by other provisions of this Will, I give the fiduciaries acting hereunder the following powers, applicable to all prop- erty, exercisable without court approval and effective until actual distribution of all property: (A) To sell at public or private sale, or to lease, for any period of time, any real or personal property and to give options for sales, exchanges or leases, for such prices and upon such terms (including credit, with or without security) or conditions as are deemed proper. This includes the power to give legally sufficient instruments for transfer of the property and to receive the proceeds of any disposition of it. (B) To partition, subdivide, or improve real estate and to enter into agreements concerning the partition, subdivi- sion, improvement, zoning or management of real estate and to impose or extinguish restrictions on real estate. (C) To compromise any claim or controversy and to abandon any property which is of little or no value. 2 "I J 'Y \ \' :;{\ ....,... ( ..",~~ , ) "'J' ,~..... 't- - " 'D "- , \ ''J ):; .' (D) To invest in all forms of property, including stocks, common trust funds and mortgage investment funds, without restriction to investments authorized for Pennsylvania fiducia- ries, as are deemed proper, without regard to any principle of diversification, risk or productivity. (E) To exercise any option, right or privilege granted in insurance policies or in other investments. (F) To exercise any election or privilege given by the Federal and other tax laws, including, but not necessarily being limited to, personal income, gift and estate or inheritance tax laws. (G) To make distributions to my herein named benefi- ciaries in cash or in kind or partly in each. (H) To borrow money from themselves or others in order to pay debts, taxes, or estate or trust administration expenses, to protect or improve any property held under my will, and for investment purposes. (I) To select a mode of paYment under any qualified retirement plan (pension plan, profit sharing plan, employee stock ownership plan, or any other type of qualified plan) to the extent the plan or the law permits them to do so, and to exercise any other rights which they may have under the plan, in whatever manner they consider advisable. NINTH: I direct that all inheritance, estate, trans- fer, succession and death taxes, of any kind whatsoever, which may be payable by reason of my death, whether or not with respect to property passing under this Will, shall be paid out of the principal of my residuary estate. TENTH: I nominate and appoint GENEVA R. NAUMAN and JAMES D. BOGAR, as Co-Executors of this, my Last Will and Testa- ment. In the event of the death, resignation or inability to serve for any reason whatsoever of both GENEVA R. NAUMAN and JAMES D. BOGAR, I nominate and appoint MARLIN E. NAUMAN, Executor of this, my Last Will and Testament. I direct that my Co- 3 ," Executors or Executor, as the case may be and their successors, shall not be required to post security or a bond for the performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, this -7h,~dday of --TLJv i.-( .;l/z-Y ) ,-1, I , 2006" /7 '_-:n' -y' /),1 '1~-tff,7 C!/ =-/;'-:>-v(/'--' BETTY C. WAGNER ( SEAL) Signed, sealed, published and declared by the above- named Testatrix as and for her Last Will and Testament in our presence, who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as attesting witnesses. Address /J~ / _~~,' /Q i,', ,(... 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WAGNER LATE OF LOWER ALLEN TOWNSHIP, : CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-06-0087 NOTICE OF FILING ACCOUNT NOTICE IS HEREBY GIVEN that James D. Bogar and Geneva R. Nauman, Co- Executors of the Estate of BETTY C. WAGNER, deceased, have this date filed their First and Final Account and Statement of Proposed Distribution in the above-captioned Estate in the Cumberland County Register of Wills Office where the same is filed as public record and may be inspected. Enclosed herewith is a copy of the First and Final Account as filed. YOU ARE FURTHER notified that any exceptions or objections to said Account must be filed in writing at the Cumberland County Clerk of the Orphans' Court Office not later than the audit day of said Account sched- uled as set forth below. UNLESS written exceptions or objections are filed thereto, said Account will be presented to the above-captioned Court at 9:30 A.M. on Tuesday, August 22, 2006, at which time said Account will be audited. Date: July 20, 2006 gar, Esquire r the Estate One West Main Street ShiremanstoWll, PA 17011 (717) 737-8761 cc: Geneva R. Nauman, Co-Executor ~~) ( .1 \ -) i '.~) G~ ~ ~