HomeMy WebLinkAbout08-31-06
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I hereby certify that written notice of the fi1ing of this Account, and of the date,
time and place when the same will be presented to the court for confirmation and
of the last day to file written objections to said Account, has been given to every
unpaid claimant and to every other person known to the accountant to have or
claim an interest in the estate as creditor, beneficiary, heir or next of kin.
Date: 7/21/06
/
~~~.
Terrence J. erwin, Esquire
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I hereby certify that written notice of the filing of this Statement of Proposed
Distribution, and of the date, time and place when the same will be presented to
the Court for confirmation and of the last day to file written objections to said
Statement of Proposed Distribution, has been given to every unpaid claimant and
to every other person known to the accountant to have or claim an interest in the
estate as creditor, beneficiary, heir or next of kin. A copy of said Statement
was included with notice.
Date:
6(;;' % 6
~~~'
Terrence J. win, Esquire
COURT OF COMMON PLEAS OF CUMBERLAND COUNTY
ORPHANS' COURT DIVISION
No. 2005 - 00900
Estate of Catherine T. Flowers
Late of the Township of East Pennsboro
FIRST AND FINAL ACCOUNT OF
TERRENCE J. KERWIN. EXECUTOR
.
Date of Death:
September 28, 2005
Date of Executor's Appointment:
October 12,2005
Dates of Advertisement of Letters:
The Sentinel - October 26, November 2 & 9, 2005
Cumberland Law Journal- November 4, 11, 18,2005
Accounting for the Period:
Gross Estate:
October 12,2005 to August 18,2006
$1,025,691.64
$~
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errence . erwIn, sqUIre C5 ~
Kerwin and Kerwin, AttomeYS-at-La8c:~
4245 Route 209 ; ~
Elizabethville, P A 17023 7j!.
Sup. Ct. ID# 29922
(717) 362-3215
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Catherine T. Flowers Estate
First and Final Account
Principal Assets:
1. Real property located at 226 Spruce Street,
Williamstown, Dauphin County $13,144.00
2. Real property located at 212 Vine Street,
Williamstown, Dauphin County $48,760.00
3. Real property located at 8 Country Club Place,
East Pennsboro Township, Cumberland County $139,766.63
4. 36 U. S. Savings Bonds (D.O.D. value) $68,364.00
5. Money Market Account #8202009758,
Sovereign Bank $2,868.52
6. Certificate of Deposit #8205001879,
Sovereign Bank $6,053.30
7. Checking Account #0513329078,
Commerce Bank $9,854.09
8. Certificate of Deposit #01700308,
Commerce Bank $4,049.88
9. Account #HB07 -4134-4694,
Janney Montgomery Scott $622,325.86
10. Coins, sold at public auction $1,377.37
11. Money Market Checking Account #9013343,
Mid Penn Bank $14,486.54
12. Certificate of Deposit #309001715,
Mid Penn Bank $10,477.84
13. Certificate of Deposit #309001747,
Mid Penn Bank $5,211.03
1
14. Certificate of Deposit #309001761,
Mid Penn Bank $14,204.69
15. Certificate of Deposit #309001796,
Mid Penn Bank $5,067.24
16. PSERS - retirement check $1,502.00
17. PSERS - Health Options Program,
premium assistance payment $7,674.00
18. 1991 Lincoln Sedan $2,133.85
19. Refund - Gilchrist Tours $187.00
20. Cumberland County V A benefit $100.00
21. Prudential Life Insurance Policy Proceeds
(policy #19-114-471) $3,280.11
22. Prudential Life Insurance Policy Proceeds
(Policy #20-534-914) $3,290.29
23. Piano $1,000.00
24. Refund - Verizon $20.68
25. Refund - Adelphia $35.25
26. Refund - Comcast $46.82
27. Refund - AAA $52.50
28. Refund - Erie Insurance
(Homeowner's Insurance) $14.00
29. Refund - Leffler Energy $690.88
30. Refund - Erie Insurance
(Auto Insurance) $482.00
31. Proceeds from public sale of personal property $6,434.50
2
32. Refund - Erie Insurance
(Homeowner's Insurance) $621. 00
33. Cash $26.53
34. Proceeds from Prudential Life Insurance Policy $6,260.56
(Policy #086706700)
35. Proceeds from Life Insurance Policy $3,977.58
(Policy #031437724)
36. Refund - U.S. Treasury $134.00
Total Principal Assets: $1,003,974.54
Interest Income:
1.
2.
3.
4.
5.
Sovereign Bank
Commerce Bank
U. S. Savings Bonds
Mid Penn Bank
Mid Penn Bank Estate Account
$33.42
$78.73
$292.00
$179.68
$185.17
Total Interest Income:
$769.00
Gains:
1. Janney Montgomery Scott
$20,948.10
Total Gains:
$20,948.10
Principal Disbursements:
1.
2.
3.
4.
5.
6.
7.
8.
9.
John R. Shultz Funeral Home
East Pennsboro Township - sewer & water
PPL - Williamstown property
Verizon - telephone
C. T. Co. - telephone
PPL - Camp Hill
PA American Water (Camp Hill)
Borough of Williamstown - water & sewer
Erie Insurance Group - auto insurance premium
$5,001.00
$115.00
$17.74
$24.37
.42
$31.61
$30.47
$115.00
$216.00
3
10. Erie Insurance Group - auto insurance premium
11. PPL - Camp Hill
12. Camp Hill Fire Co. No.1 - ambulance bill
13. The Foot Care Center
14. The Sentinel- Estate Notice
15. PPL
16. PPL
17. P A American Water
18. Erie Insurance Group (auto insurance premium)
19. Leffler Energy - fuel oil (Camp Hill)
20. Vital Records - death certificates for Marian Culton
21. Shuey & Hoffman - fuel oil for Williamstown
22. PPL - Spruce Street
23. Cumberland Law Journal- Estate Notice
24. Register of Wills, Agent - inheritance tax payment
25. PPL - Camp Hill
26. H & H Waste - trash
27. East Pennsboro Township - sewer/trash
28. PA American Water - bill (Camp Hill)
29. Ted Weaver - appraisal (Williamstown Property)
30. PPL - Williamstown
31. PPL - Williamstown
32. Borough of Williamstown - water & sewer
33. Vital Records - death certificates
34. PPL - Camp Hill
35. P A American Water - Camp Hill
36. PPL - Williamstown
37. PPL - Williamstown
38. Dennis J. Kasper, Tax Collector (Williamstown)
39. Dennis J. Kasper, Tax Collector (Williamstown)
40. Shuey & Hoffman - fuel oil
41. PPL - Camp Hill
42. Michael Wolanin - removal of TV and credit on sale of house
43. Dockey Auctioneers
44. PPL - Camp Hill
45. Erie Insurance Group - homeowner's
46. P A American Water (Camp Hill)
47. PPL - Williamstown
48. PPL - Williamstown
49. Norma Matter - bequest
50. Ken Flowers - bequest
51. Lorna Flowers Thompson - bequest
52. Benjamin Rhine - bequest
53. Laverne Culton - bequest
$216.00
$34.18
$569.00
$85.35
$158.81
$29.76
$12.78
$12.02
$217.00
$185.57
$18.00
$276.58
$12.15
$75.00
$47,000.00
$25.23
$52.00
$115.00
$18.79
$335.00
$12.15
$3.50
$115.00
63.00
$18.17
$4.83
$9.58
$12.13
$817.89
$131.16
$307.02
54. Mary Stover - bequest
55. Iva Culton - bequest
56. Gloria Wallace - bequest
57. William Wallace - bequest
58. Pauline Ellis for Matthew Ellis - bequest
59. Shuey & Hoffinan - fuel oil
60. Janice Culton - reimbursement for labor & mileage
61. Vicki Culton - reimbursement for labor & mileage
62. Elaine Braucher - reimbursement for labor & mileage
63. Terry Culton - reimbursement for labor & mileage
64. Edward Culton - reimbursement for labor & mileage
65. Pauline Ellis - reimbursement for labor & mileage
66. Mark Ellis - reimbursement for labor & mileage
67. Borough of Williamstown - water & sewer
68. Thomas P. Kerr, CPA - 2005 income taxes
69. P A Department of Revenue - 2005 taxes
70. PPL - Williamstown
71. PPL - Williamstown
72. PPL - Williamstown
73. PPL - Williamstown
74. Borough of Williams town - water & sewer
75. Recorder of Deeds - Vine Street deed
76. Recorder of Deeds - Spruce Street deed
77. Register of Wills - short certificates
78. PPL - Williamstown
79. PPL - Williamstown
80. Transfer of Spruce Street property (specific bequest
to Charles Culton and Terry Culton) valued at $13,144.00
81. Register of Wills, Agent - Balance of inheritance tax due
82. Register of Wills, additional probate fee
83. Register of Wills - filing fee for inheritance tax return & inventory
84. Janice Culton - first advance distribution (7/7/06)
85. Vicki Culton - first advance distribution (7/7/06)
86. Elaine Culton Braucher - first advance distribution (7/7/06)
87. Terry Culton - first advance distribution (7/7/06)
88. Charles Culton - first advance distribution (7/7/06)
89. Pauline Ellis - first advance distribution (7/7/06)
90. Debra Senter - first advance distribution (7/7/06)
91. Karen Carroll- first advance distribution (7/7/06)
92. Barbara D' Augostine - first advance distribution (7/7/06)
93. Edward Culton - first advance distribution (7/7/06)
94. Janice Culton - second advance distribution (8/06)
95. Vicki Culton - second advance distribution (8/06)
96. Elaine Culton Braucher - second advance distribution (8/06)
5
$1,000.00
$1,000.00
$500.00
$500.00
$1,000.00
$278.22
$2,776.82
$677.50
$448.05
$502.00
$326.00
$661.50
$267.50
$128.00
$210.00
$185.00
$12.13
$8.79
$16.32
$8.69
$86.00
$43.50
$43.50
$12.00
$9.80
$6.29
$13,144.00
$75,158.56
$350.00
$30.00
$20,000.00
$20,000.00
$20,000.00
$20,000.00
$20,000.00
$20,000.00
$20,000.00
$20,000.00
$20,000.00
$20,000.00
$10,000.00
$10,000.00
$10,000.00
97. Terry Culton - second advance distribution (8/06)
98. Charles Culton - second advance distribution (8/06)
99. Pauline Ellis - second advance distribution (8/06)
100. Debra Senter - second advance distribution (8/06)
101. Karen Carroll - second advance distribution (8/06)
102. Barbara D' Augostine - second advance distribution (8/06)
103. Edward Culton - second advance distribution (8/06)
104. Williamstown United Methodist Church - first and second
advance distributions for 1/36 share (8/06)
105. Bethesda Mission - first and second advance distributions
for 1/36 share (8/06)
106. RBC Ministries - first and second advance distributions
for 1/36 share (8/06)
$10,000.00
$10,000.00
$10,000.00
$10,000.00
$10,000.00
$10,000.00
$10,000.00
$10,000.00
$10,000.00
$10,000.00
Total Principal Disbursements:
$491,246.22
Remaining Exoenses olus Reserve:
1.
Register of Wills - Tax Certification
$50.00
2.
Kerwin & Kerwin - reimbursement for costs advanced
- Register of Wills, Probate Fee
$368.00
3.
Kerwin & Kerwin - attorney's fees
$36,799.66
4.
Terrence J. Kerwin - executor's fees
$36,799.66
5.
Reimbursement to Janice Culton for payment
to Minister, Robert Stump
$50.00
6.
Register of Wills - filing fee
First and Final Account
$630.00
7.
Reserve for certified mail costs and preparation
and filing of 2006 fiduciary income tax returns
and payment of tax
$10,000.00
Total Remaining Expenses plus Reserve:
$84,697.32
6
SUMMARY
Principal
Principal Assets:
Less Principal Disbursements
Equals Current Principal Balance in Estate:
$1,003,974.54
-$491.246.22
$512,728.32
Less Remaining Expenses plus Reserve:
-$84,697.32
Equals Total Amount of Principal Available for Distribution:
$428,031.00
Income
Interest Income:
Plus Gains:
Equals Total Amount of Income for Distribution:
$769.00
$20.948.10
$21,717.10
7
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF DAUPHIN
I, TERRENCE J. KERWIN, ESQUIRE, Executor of the Estate of Catherine T. Flowers,
being duly sworn according to law, do depose and say that the foregoing First and Final Account is
true and correct to the best of my knowledge and belief.
TERRENCE J. WIN, ESQUIRE
Executor, Estate f Catherine T. Flowers
Sworn to and subscribed
before me this 2.., -th day
of Al,IJlJS t ,2006. (
~p?~
COMMONWEALTH OF PENNSYLVANIA
Notarial Seal
Nancy J. Ugon, Notary Public
Washin9,fO~ Twp.. Dauphin County
My CommIssIon Expires May 21, 2009
Member, Pennsylvania l\S~10ciallon of Notaries
8
08-14-2006
FLOWERS
09-28-2005
21 05-0900
CUMBERLAND
101
APPEAL DATE: 10-13-2006
( See reverse side under Objections)
AMount Remitted I I
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE~ PA 17013
CUT ALONG THIS LINE -+ RETAIN LOWER PORTION FOR YOUR RECORDS +-
-----------------~-------------------------------------------------------------------------
R-EV...1547-EX--A':P-- ....(-03..05.)-.:~No+zcE~OF---INHSAI~'TA*_A_PPRA_I~T-r-A""OWA-NCE--OR------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
CATHERINE T FILE NO. 21 05-0900 ACN 101
, .
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT~ ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG PA 17128-0601
TERRENCE J KERWIN
KERWIN & KERWIN
4245 ROUTE 209
ELIZABETHVILLE
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
PA 17023
ESTATE OF FLOWERS
.W
REV-1S47 EX AFP C06-05)
CATHERINE T
TAX RETURN WAS: (X) ACCEPTED AS FILED
( ) CHANGED
DATE 08-14-2006
APPROVED DEDUCTIONS AND EXEMPTIONS:
92,,685.98
9. Funeral Expenses/AdM. Costs/Misc. Expensas (Schedule H) (9)
10. Debts/Mortgage Liabilities/Liens (Schadule I) (10) .00
11. Total Deductions (11)
12. Net Value of Tax Return (12)
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13)
14. Net Value of Estate Subject to Tax (14)
NOTE: I'f- an assessment was :Lssued prev1ously~--1:Lnes -1'~ 15 and/or -16, 11, IS-and
reflect figures that include the total of ~ returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate (15)
16. Amount of Line 14 taxable at Lineal/Class A rate (16)
17. Amount of Line 14 at Sibling rate (17)
18. Amount of Line 14 taxable et Collateral/Class B rate (18)
19. Principal Tax Due
s.
RESERVATION CONCE,NING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Est.te (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/P.rtnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
(l)
(2)
(3)
(4)
(5)
(6)
(1)
205~910.63
68.364.00
.00
.00
715.997.37
8.294.40
.00
(8)
.00 X
.00 )(
1~000.00 X
830/081. 57 )(
+
INTEREST/PEN PAID (-)
2~473.68
.00
AMOUNT PAID
47~000.00
75~158.56
DATE
12-28-2005
06-26-2006
NUI1BER
CD006154
CD006881
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
NOTE: To insure proper
cr~it to your account~
submit the upper portior
of this form with your
tax payment.
998~566.40
9?685 98
905~880.42
74~798.85
831/081.57
19 will
00 =
045 =
12 =
15 =
.00
.00
120.00
124~512.24
124~632.24
(19)=
124~632.24
.00
.00
.00
. IF PAID AFTER DATE INDICATED~ SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1~ NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR)~ YOU MAY BE DUE
A Ri:i:IJNn <:::J:J: DJ:\lJ:D<:::J: C:TnJ: nJ: TLlTC: J:nDM J:nD T"'C:TDI""T"'''''I~ ,
STATEMENT OF PROPOSED DISTRIBUTION
Principal
Colleen Culton - In Trust:*
- payment due to equalize her 1/12 share: $30,000.00
Balance of Principal in the amount of 5398.031.00
to be distributed as follows:
Janice Culton:
$33,169.25 (1/12 share)
- $1,000.00 (value of piano)
-$12.190.00 (less 1/4 price of house)
$19,979.25 Distribution
Vicki Culton:
$33,169.25 (1/12 share)
-$12.190.00 (less 1/4 price of house)
$20,979.25 Distribution
Elaine Culton Braucher:
$33,169.25 (1/12 share)
-$12.190.00 (less 1/4 price of house)
$20,979.25 Distribution
Terry Culton:
$33,169.25 (1/12 share)
Charles Culton:
$33,169.25 (1/12 share)
-$12.190.00 (less 1/4 price of house)
$20,979.25 Distribution
Pauline Ellis:
$33,169.25 (1/12 share)
Colleen Culton, In Trust:*
$33,169.25 (1/12 share)
Debra Senter:
$33,169.25 (1/12 share)
1
Karen Carroll:
Barbara D' Augostine:
Edward Culton:
Williamstown United Methodist Church
Bethesda Mission:
RBC Ministries:
Total Income in the amount of $21.717.10
to be distributed as follows:
$33,169.25 (1/12 share)
$33,169.25 (1/12 share)
$33,169.25 (1/12 share)
$11,056.35 (1/36 share)
$11,056.35 (1/36 share)
$11,056.35 (1/36 share)
Income
Janice Culton (1/12): $1,809.76
Vicki Culton (1/12): $1,809.76
Elaine Culton Braucher (1/12): $1,809.76
Terry Culton (1/12): $1,809.76
Charles Culton (1/12): $1,809.76
Pauline Ellis (1/12): $1,809.76
Colleen Culton, In Trust* (1/12): $1,809.76
Debra Senter (1/12): $1,809.76
Karen Carroll (1/12): $1,809.76
Barbara D' Augostine (1/12): $1,809.76
Edward Culton (1/12): $1,809.76
Williamstown United
Methodist Church (1/36): $603.25
Bethesda Mission (1/36): $603.25
RBC Ministries (1/36): $603.25
***Paragraph Fourteenth G ofthe Last Will and Testament of the late Catherine T. Flowers directed that a
Special Needs Trust be established for the benefit of Colleen Culton. The terms of the Trust are set forth
in said Last Will and Testament. The Executor of the Estate has drafted a Trust Agreement based on said
terms and this Trust Agreement will be signed by the proposed Trustee and will govern the administration
of the trust funds.
d:/pjw/est/f1owen-c.acct. wpd
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