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HomeMy WebLinkAbout09-07-06 (n -...-.--.--- ...-.- - ~.,........ '!.~ ..~ ( .' .' ")! '1 t, r .,J t, itA ~.., ' K/' f) t. 1")) ~J 1 ) O. t.. 1 . l..t 1 A full-service law firm. I'--.) (") t,=> <:;:) ~O c:::n :-n f55 :0 (I') ",1 ell ~ (") ", C') -0 ( -) .'.-.' .D . " j 1.../ s: -~ I t ~=~~ t' j 4"~ C/) ^ -J l._:.'-} CJe')o -u ~') C) 00.., , 1 -' ! ~ (:)C= C.l " :n ..r.- r-~--'. 1"\1 'J-i ::t,,," '- : W NOTICE AND CERTIFICATE OF SERVICE To: Claimants, Creditors and Beneficiaries of the Estate of Timothy M. Kalar, deceased (Per Attached Distribution List) From: John DeLorenzo, Esq., Counsel for the Estate of Timothy M. Kalar, deceased Re: Filing of Executor's First and Final Account for Court Confirmation As you are aware, we serve as Counsel for the Estate of Timothy M. Kalar, who died on September 18,2005, a resident of Cumberland County, Pennsylvania. Stephen G. Kalar and Kimberly A. Getty were appointed by the Register of Wills of Cumberland County, Pennsylvania, to serve as the Co-Administrators of the Estate. In connection with the administration of the Estate and its final distribution and termination, we now enclose for your review a copy of the First and Final Account of the Estate by the Co-Administrators, with all attachments, which were filed on September 7,2006, with the Clerk of the Orphans' Court Division, Court of Common Pleas of Cumberland County, Pennsylvania. The Account will be called for audit by Judge Oler, sitting in the Orphans' Court Division, of the Court of Common Pleas of Cumberland County, Pennsylvania, on October 10, 2006 at 9:30 a.m. in Courtroom No.1, Cumberland County Courthouse, 1 Courthouse Square, Carlisle, Pennsylvania. If you have any objections to the Petition or to the Account, you must present such matters to the Court either in writing or on October 10,2006 before 9:00 a.m. In the absence of written objections timely filed pursuant to applicable state and local rules of court, it is expected that, on the date of Audit, the Court will confirm the Account as filed. I !! ,"i . . . I , "_ '1\ i r.....ii/O; !.t After a final Adjudication and Order is received from the Court, the Co-Administrators would be expected to make distributions accordingly without further proceedings. JD/shs Enclosure cc: Stephen G. Kalar, Co-Administrator Kimberly A. Getty, Co-Administrator CERTIFICATE AS TO SERVICE OF NOTICE I hereby certify that on September 7, 2006, the foregoing "Notice" with attachments, was mailed by depositing a copy of same in the United States Mail, Harrisburg, Pennsylvania, with first- class postage, prepaid, to the persons set forth on the attached Distri . ist. J DeLorenzo ., ounsel for the state of Timothy M. Kalar, Deceased Goldberg Katzman, P .C. 320 Market Street P. O. Box 1268 Harrisburg, PA 17108-1268 (717) 234-4161 Attorneys for the Estate 138293.1 DISTRIBUTION LIST 1. Members 1 sl Federal Credit Union Attn: Denise A. Wolfe Insurance Services Supervisor 5000 Louise Drive P.O. Box 40 Mechanicsburg, P A 17055 2. Patricia A. Kalar 2167 Merrimac Avenue Mechanicsburg, P A 17055 3. Stephen G. Kalar 2167 Merrimac Avenue Mechanicsburg, PA 17055 4. Kimberly A. Getty 161 Locust Grove Road Dillsburg, PA 17019 138296.1 Court of Common Pleas of Cumberland County, Pennsylvania Orphan's Court Division No. 21-05-0862 Estate of Timothy M. Kalar, Deceased First and Final Account Stephen G. Kalar and Kimberly A. Getty, Co-Administrators Date of Death: 09/18/2005 Date of Executor's Appointment: 09/27/2005 Dates of Advertisement of letters: October 5, 12, and 19, 2005 October 7, 14, and 21,2005 Accounting for the Period: 09/18/2005 to 07/31/2006 Purpose of Account: Stephen G. Kalar and Kimberly A. Getty, Co-Administrators, 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: John Delorenzo, Esquire. Attorney Identification No. 72190 Goldberg Katzman, P.C. P.O. Box 1268 Harrisburg, PA 17108 717 -234-4161 Principal Receipts Net Gain on Sales or Other Dispositions Estate of Timothy M. Kalar Summary of Account Page 2 $ 55,498.32 0.00 $ 55,498.32 $ 33,119.44 12,765.84 172.00 9) 00 46,149.28 $ 9,349.04 0.00 $ 9,349.04 Less Disbursements: Debts of Decedent Funeral Expenses Administrative Expenses Fees & Commissions 3 Balance Before Distributions Less Distributions to Beneficiaries Principal Balance On Hand For Information: Investments Made Unpaid Expenses Unrealized Gains and Losses 5 Income Receipts Net Gain on Sales or Other Dispositions Less Disbursements: $ 0.00 0.00 $ 0.00 000 $ 0.00 000 $ 0.00 Balance Before Distributions Less Distributions to Beneficiaries Income Balance on Hand For Information: Investments Made Unpaid Expenses Unrealized Gains and Losses Combined Balance on Hand $ 9,349.04 Estate of Timothy M. Kalar Receipts of Principal Cash and Cash Equivalents 2005 Federal Individual Tax refund AMEX Assurance Co - Refund of unused automobile insurance premIUm Foremost Insurance Co. - Refund of unused motorcycle insurance premIUm Insurance payment for 2005 BMC Hooligan Motorcycle VIN #IB9HT28845B565029 destroyed in accident Loan to Estate by Co-Executor Stephen G. Kalar Total Cash and Cash Equivalents Tangible Personal Property 2005 Ford Escape, VIN IFMYU93135KB13691 Total Tangible Personal Property Total Inventory Total Receipts of Principal Page 1 $ Inventory Value 09/18/2005 2,603.00 205.81 474.00 21,854.90 14,160.61 $ 16,200.00 (2) $ $ $ 39.298.32 16.200.00 55.498.32 55,498.32 Estate of Timothy M. Kalar Disbursements of Principal Date Paid Amount Paid Debts of Decedent 12/1212005 West Shore EMS - Medical $ 1,275.77 expense - last illness 02/0 I /2006 Bank of Hanover - Motorcycle 11,901.95 Loan - debt secured by asset 02101/2006 Members 1st Federal Credit 19,915.72 Union - Ford Escape loan - debt secured by asset 04/11/2006 Pennsylvania Department of 1.00 Revenue - payment of 2005 Income Tax due 08/14/2006 Milton S. Hershey Medical 25.00 Center - medical expenses Total Debts of Decedent $ 33,119.44 Funeral Expenses 09/20/2005 Mechanicsburg Cemetery- $ 1,210.00 Burial plot expense 09/20/2005 Rothermel's Florist - Funeral 169.60 expense (flowers) 1 % 1/2005 Cindy Long - Funeral expense 50.00 (vocalist) 1 % 1/2005 Dr. Neil Olcott - Funeral 125.00 expense (service) Page 1 (3) Disbursements of Principal (Continued) Date Paid Amount Paid Funeral Expenses 1 % 1/2005 Phillip Cackrell - Funeral $ 50.00 expense (music) 10/20/2005 Gingrich Memorials - 3,290.00 Gravestone expense 10/24/2005 Malpezzi Funeral Home - 7,871.24 Funeral - Funeral expenses Total Funeral Expenses $ 12,765.84 Administration Expenses 10/24/2005 The Patriot News - $ 27.00 advertisement for sale of vehicle 08/1 7/2006 Register of Wills Cumberland 145.00 County - filing fees for Petition and First and Final Accounting Total Administration Expenses $ 172.00 Fees and Commissions 09/27/2005 Register of Wills - Cumberland $ 92.00 County - Probate fees Total Fees and Commissions $ 92.00 Total Disbursements of Principal $ 46,149.28 Page 2 (4) Estate of Timothy M. Kalar Principal Balance On Hand Inventory Value Cash and Cash Equivalents AMEX Assurance Co - Refund of unused automobile insurance premIUm $ Estate Escrow Account held at Goldberg Katzman, P.C. Foremost Insurance Co. - Refund of unused motorcycle insurance premIum 205.81 8,669.23 Total Cash and Cash Equivalents 474.00 Total Balance on Hand Page 1 (5) $ 9.349.04 $ 9.349.04 Proposed Schedule of Distributions Balance on Hand: Estate Escrow Account held at Goldberg Katzman, P.C. $ 8,669.23 AMEX Assurance Co. - Refund $ 205.81 Foremost Insurance Co. - Refund $ 474.00 Total Balance on Hand: $ 9,349.04 Payment of remaining administrative expenses: Class 1 Claims Stephen Kalar - reimbursement for loan to Estate to pay administrative and burial costs Goldberg Katzman, P .C. Reimbursement for administrative costs advanced Goldberg Katzman, P.C. Attorney Fees through May 31, 2006: ($ 4,219.27) ($ 274.77) ($ 4.855.00) ($ 9,349.04)* *There are insufficient Estate funds to repay the loan to the Estate. The Co-Executor will voluntarily waive repayment of $9,941.34 of the loan if the Accounting is confirmed as filed. Class 6 Claims Visa Credit Card ($4,243.29) $ 0.00* *There are no remaining funds for the payment of Class 6 Claim. Total disbursements: ($9,349.04) Balance remaining for distributions: $ 0.00 Remaining Balance: $ 0.00 (6) Court of Common Pleas of Dauphin County, Pennsylvania Orphan's Court Division No. 21-05-0862 Estate of Timothy M. Kalar, Deceased Affidavit Stephen G. Kalar and Kimberly A. Getty, Co-Administrators, under the Grant of Letters of the Register of Wills Cumberland County Pennsylvania for the Estate of William L. Kaneson, 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, 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. --~~ A--~ ALwJ Stephen . Kalar, Co-Administrator \. Subscribed and sworn to before me this~cray /,} -..~.y of S'V0Li\l.NLY' ,2006. i J' ') . ,/~.I \..{~_.~'\ - ,&/'\.A~>>;:h___ " Notary Public COMMONWEALTH OF PENNSYLVANIA Notarial Seal Sharon H. Simcizen, Notary Public City of Harrisburg, Dauphin County My Commission Expires Oct. 21, 2008 Page 1 Petition where decedent left NO WILL. In the Orphans' Court Division of the Court of Common Pleas of Cumberland County COMMONWEALTH OF PENNSYLVANIA No. 2005-00862 Estate of Timothv M Kalar , deceased. The petition of Stephen G. Kalar and Kimberly A. Getty (Name of Petitioner) respectfully represent: 1. The decedent, Timothy M. Kalar. a single man (State whether Married or Unmarried at time of Death) , late of the Township of Upper Allen Township died on September 18 (Date) CODICIL(s), duly probated on , 20 ~, having died with NO WILL, and No September 27.2005 (Date) and recorded in Roll N/ A , on which the present letters Administration were granted on September 27. 2005 , to Stephen G. Kalar and Kimberly A. Getty. as Co-Administrators. and leaving no spouse or issue to parents as follows.] Mother, Patricia A. Kalar Father, Stephen G. Kalar RECORDED OFFICE OF REGISTER OF \X1LLS 2006 SEP 7 PM 4:13 CLERK OF ORPK\.NS' COURT CUl\IDERL\.ND CO.. P.\ ISURVIVING SPOUSE OR ISSUE: Ifmarried, state whether a husband or wife survived and his or her name. State whether the decedent left issue and their names, when material. If none, so state. State whether surviving spouse has elected to take under or against the will, according to 20 Pa. C.S.A. Section 220 I, et. seq., as amended and if such an election has been made, whether it has been filed, where recorded, and furnish a copy thereof. Page 2 II. The names of all LEGATEES and the amounts and character of their LEGACIES, and the names ofthe residuary legatees and the nature of their interests are as follows:2 Names Relationship to Interest Of Age Give name of guardian or committee, Decedent (Yes orNo) ifany, and how appointed; submit copy of will in case of testamentary appointment Patricia A. Kalar Mother 50% of Residue & Yes Sui Juris - No legal representative 2167 Merrimac Avenue Personal Effects appointed. Mechanicsburg, PA 17055 under Items B & C Stephen G. Kalar Father 50% of Residue Yes Sui Juris - No legal representative 2167 Merrimac Avenue under Item C appointed. Mechanicsburg, P A 17055 III. The notice of the granting of such letters was published in the The Sentinel , a newspaper, on the following dates: October 5, 12, and 19,2005; and in the Cumberland Law Journal, on the following dates: October 7, 14, and 21. 2005 .3 on IV. The inventory of the estate, amounting to May 12 , 19~. (Date) $39200.05 was filed V. The estate IS X is not subject to the payment of Pennsylvania Inheritance Tax, and is ~ is not subject to the payment of Pennsylvania Estate Tax.4 Tax clearance letter received from Department of Revenue on July 3, 2006. VI. All the parties in interest are living, except as follows:5 No Exceptions. 2p AR TIES IN INTEREST: Indicate such legacies as have been revoked with a reference to the revoking clause. 3ADVERTlSING LETTERS: Submit original proofs of publication. 4INHERITANCE AND ESTATE TAX: Ifsubject, state amount of taxable property, allowable deductions, net estate, tax assessed, and date of payment. SPARTIES LIVING: State exceptions, if any, giving names, dates of death, and the names of their personal representatives, the date of grant of letters testamentary or of administration, and the place of the grant; or the names of their issue as the same may be material. Page 3 VII. All of said parties having any interest in said fund had actual notice of the filing of the account and this audit, except as follows:6 No Exceptions. (See: Memorandum to Claimants, Creditors and Beneficiaries, dated September 7,2006 (attached hereto), to the filed original of this Petition.) VIII. The decedent did not marry and executed no will or codicil(s), and there were no children born to or lawfully adopted by the decedent, except as follows:7 No Exceptions. 6NOTICE OF AUDIT: State how notice was given, and when. Give exceptions, if any. (Refer to O.C. Rule 5.5 if there are charitable bequests.) 7AFTER MARRIAGE OR CHILDREN: If after marriage, give date. Ifafterbom children, state names and dates of birth. If adopted children, state dates of adoption and reference to the Court record of their adoption. Page 4 IX. All creditors and other persons, of whose claims the accountant has notice or knowledge, were sent actual notice of this audit by letter mailed on or before September 7, 2006; and the names of such claimants and amounts of their claims are as follows:8 See: Summary of Claimants and Creditors (attached hereto). See: Response to Paragraph VII above. X. The family exemption, allowable under 20 Pa. C.S.A. S3121, to the spouse or children of the decedent, was claimed by the following person:9 Not Claimed. XI. The parts of the will of the decedent which require interpretation, and the questions which are to be adjudicated are as follows:10 The Decedent died intestate, there is no Will to require interpretation. All secured creditors have been paid due to the priority nature thereof under the Pennsylvania Probate, Estates & Fiduciaries Code, as set forth in the Account. There are claims by certain general creditors that have been paid due to the priority nature thereof under the Pennsylvania Probate, Estates & Fiduciaries Code, as set forth in the Account. There is another claim by a certain general creditor that has been recognized by the Co- Administrators. The Co-Administrators seek confirmation of such claim. However, even based upon recognized claim of such general creditor, the assets of the Estate, after payment of (or reservefor) administrative expenses of the Estate, are insufficient to pay the claim in full or otherwise. The residuary beneficiaries under the Pennsylvania Probate, Estates & Fiduciaries Code will not receive any residuary distribution due to the insolvency of the Estate. 8CREDITORS: Ifno such claims, insert the word, "none". Ifany, give names, amounts, purpose and whether correct. If too many for the space, annex a list thereof. If any creditors or other claimant has not received actual notice, that fact must be stated. 9FAMILY EXEMPTION: Ifsuch exemption has been alIowed, state to whom and when. If none, so state. 'OQUESTIONS FOR ADJUDICATION: Ifnone, insert the word "none". Ifany, refer to the parts of the will which require interpretation. State any questions which are to be adjudicated, presenting alI material facts not already given, and a statement that the persons affected thereby have had notice that they will be submitted for adjudication. Page 5 XII. No share of any party in interest has been assigned or attached. I I No Exceptions. XIII. There are attached hereto the following: 12 ( X ) Original Proofs of Publication regarding Grant of Letters; ( X) Attorney's Certificate of Notice; and ( X ) Proposed Decree Nisi. XIV. The distributive shares of principal and Income, and the persons thereunto entitled, are suggested as follows: 13 See: Statement of Proposed Distribution (attached hereto, and also attached to the Co-Administrators' First and Final Account) Your petitioners, therefore, ask that distribution be awarded to the persons thereunto entitled, as their respective interests may appear. - ...~~4 ~ ~d'~ /}J:/I}7 (Signature of Petitioner) ) Stephen G. Kalar, as Co-Administrator of the Estate of Timothy M. Kalar, deceased. IlASSIGNMENT OR ATTACHMENT: State exceptions, if any, giving facts, with copy of assignment, certified by counsel, and the record of proceedings in which the attachment issued. 12RECORDS: Indicate with cross (x) mark, those submitted. 13DISTRIBUTION: (I) Give names, value, and proportionate share of distributees; (2) Give name of guardian, committee, trustee, or other fiduciary, ifany; (3) If the distribution of income is different from that of principal, state the fact; (4) If distribution is to be made to an individual as trustee, state the Trustee's residence; and (5) If any advancements, or prior payment of share, or debts due estate, name distributee and state amount received or due. Page 6 COMMONWEAL TH OF PENNSYLVANIA : SS.: COUNTY OF The above named petitioner, being duly sworn, does depose and say that the facts set forth in the foregoing petition 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. ~~A._~~~ rJbYJ ( ignature of Petitioner) J Stephen G. Kalar, as Co-Administrator of the Estate of Timothy M. Kalar, deceased. Sworn to and subscribed before me thjs c!J..LJ {j,-- day of (/I.l.l CS~_S\ , 2006.) .., "~~~\/~\ .\6VJ\~V~----' ,.J ()lAfI.. 'I . ,) COMMONWEALTH OF PENNSYLVANIA Notarial Seal Sharon H. Simcizen, Notary Public City of Harrisburg, Dauphin County My Commission Expires Oct. 21, 2008 Page 7 COMMONWEAL TH OF PENNSYLVANIA : SS.: COUNTY OF The above named petitioner, being duly sworn, does depose and say that the facts set forth in the foregoing petition 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. ~~f~~ ;twI1\ Kimberly A. Getty, as Co-Administrator of the Estate of Timothy M. Kalar, deceased. Sworn to and subscribed before me th~_ J<'-ttf,...-' day of ~Lv~(6~ 20Q6. ~...l .~, \ .,1.. /~ .",' l '. \'-,0".0 {,\ \.:::"J.. h. a<ll..: ;__~ ~/IJJ.- ,-,I \ _ \ ,1 - ' I \ '" 0 I A.P--. 'f I I ,_.".J COMMONWEALTH OF PENNSYLVANIA Notarial Seal Sharon H. Simcizen, Notary Public City of Harrisburg, Dauphin County My Commission Expires Oct. 21, 2008 138298.1 PROOF OF PUBLICATION OF NOTICE IN CUMBERLAND LAW JOURNAL (Under Act No. 587, approved May 16, 1929), P. L.1784 COMMONWEAL TH OF PENNSYL VANIA 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, V1Z: October 7, 14,21,2005 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. Kalar. Timothy M., dec'd. Late of the Township of Upper Allen. Executors: Stephen G. Kalar, 2167 Merrimac Avenue, Mechanicsburg, PA 17055 and Kimberly A. Getty, 161 Locust Grove Road, Dillsburg, PA 17019. Attomeys: John DeLorenzo, Es- quire, Goldberg Katzman, P.C., 320 Market Street, P.O. Box 1268, Harrisburg, PA 17108-1268, (717) 234-4161. SWORN TO AND SUBSCRIBED before me this 21 day of October. 2005 NOT AR AL SEAL LOIS E. SNYDER, Notary Public Carlisle Boro, Cumberland County My Commission Expires March 5. 2009 PROOF OF PUBLICATION State of Pennsylvania, County of Cumberland Tammy Shoemaker, Classified Advertising Manager, 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) October 05, 12, 19, 2005 COPY OF NOTICE OF PUBLICATION ESTATE NOTICE LETTERS TESTAMENTARY in the Estate of TIMOTHY M. KALAR, deceased, late of the Township of Upper Allen, Cumberland County, Pennsylvania (died September 18, 2005), having been granted to the undersigned, all persons indebted to said Estate are requested to make immediate payment, and those having claims should present them without delay to: Stephen G. Kalar 2167 Merrimac Avenue Mechanicsburg, PA 17055 Kimberly A. Getty 161 LocuslGrove Road Dillsburg, PA 17019 Affiant further deposes that he/ she is not interested in the subject matter of the aforesaid notice or advertisement, and that all allegations in the foregoing statement as to time, place and character of :I:~~~ Sworn to and subscribed before me this 19th. day of October, 2005. or 10: John DeLorenzo, Esquire Goldberg Katzman, P.C. 320 Market Street P.O. Box 1268 Harrisburg, PA171 08-1268 ~. (717) 234-4161 GA -f iW ~ ;A Wf!t- Notary P bc My commission expires:q /; If) f COMMONWEALTH OF PENNSYLVANIA Notarial Seal Chnstina L. Wdfe, Notary Public Carlisle 1301'0, Cumbertand County My Commission Expires Sept 1, 2008 Member, Pennsylvania Association Of Notaries ESTATE OF TIMOTHY M. KALAR IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS ' COURT DIVISION INRE: No. 2005-00862 CERTIFICATION OF NOTICE I, John DeLorenzo, Esquire, Counsel for the Estate of Timothy M. Kalar, Deceased, do hereby certify that on September 7.2006 , I caused notice of the filing of the Decree of Distribution to be served on all parties interested in the Petition for Distribution, by First Class Mail, Postage Prepaid, and that the requirements of Cumberland County Orphans' Court Rules 6.3 and 6.3.1. have been met. ,;l~& / { ----- Date: o . No. 72190 Goldberg Katzman, PC 320 Market Street, P. O. Box 1268 Harrisburg P A 17108-1268 Phone: (717) 234-4161 138302.1