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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.
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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.
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" 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.) ..,
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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.
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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