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HomeMy WebLinkAbout12-07-06 .. ESTATE NO. 21-05-0485 FIRST AND FINAL ACCOUNT AND STATEMENT OF PROPOSED DISTRIBUTION OF AND BY RONALD B. HOFFMAN, ADMINISTRATOR CTA. OF THE ESTATE AND UNDER THE LAST WILL AND TESTAMENT OF GLORIA J. HOFFMAN, DECEASED, LATE OF SILVER SPRING TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA Ronald B. Hoffman, Administrator C.T.A. as aforesaid and Accountant herein, avers as follows: DATE OF DECEDENT'S DEATH: DATE LETTERS ADMINISTRATION ISSUED: May 13, 2005 May 27,2005 DATES ADMINISTRATOR'S NOTICE ADVERTISED: Cumberland Law Journal June 10, 17,24,2005 Patriot-News June 7, 14, 21, 2005 FIRST AND FINAL ACCOUNT PERSONAL TV - PRINCIPAL ACCOUNT DEBITS The Accountant charges himself with the receipt of the Decedent's personalty, goods and chattels as set forth in his Inventory heretofore filed in the amount of: The Accountant charges himself with the following additional receipts: 1. Steven P. Hoffman, loan to estate 2. Jeffrey S. Hoffman, loan to estate 3. Nationwide Insurance, refund on homeowners premium 4. Commonwealth of Pennsylvania, refund on Inheritance Tax 5. It is noted that the following amount is the total Inheritance Tax charged on the outstanding note receivables as follows: a. Ronald Hoffman Inheritance tax due on $5,000.00 loan b. Jeffrey S. Hoffman, inheritance tax due on $58,000.00 loan c. Steven P. Hoffman, inheritance tax due on $8,000.00 loan TOTAL, PERSONALTY, PRINCIPAL ACCOUNT, DEBITS: PERSONALTY - PRINCIPAL ACCOUNT CREDITS LAW OFFICES SNELBAKER & BRENNEMAN. P.C. The Accountant claims credit for the payment of the following items from Decedent's Personalty Account: 1. Myers Funeral Home, funeral services 2. Verizon, phone service 3. Diller Disposal, garbage removal from property 4. Postmaster, postage stamps 5. NCO Financial, payoff credit card with AARP 6. Members 1 st Federal Credit Union, credit card payment 7. Pinnacle Health, medical services 8. Register of Wills, Agent, estimated Inheritance Tax payment 9. Ronald Hoffman, reimburse for new locks and detail car 10. U.S. Postal Service, registered mail and insurance on stock certificates Page 1 (") S;o ,-:0 :~7u ',,. (") .U~r- ," "7 rn ~j)- :D ^ ..~')O . ~..:::>-n (-') C._ :- :0 ---; -jj. 225.00 2,610.00 360.00 " \ r--v = = <::>" o rr1 (J I -.I :Tl 111 (-) ('- ---;,) ..~J --j \.J ,T'l rn .::.:.:;c, C) C") . 'I ,.., II C) rTl > ::It CO .. W \D $ 122,090.97 4,000.00 4,000.00 16.24 16.71 3,195.00 $ 133,318.92 $ 7,228.75 1.03 120.30 37.00 1,443.14 3,585.18 159.00 5,000.00 166.36 60.55 11. Steven P. Hoffman, repay loan made to estate 12. Jeffrey S. Hoffman, repay loan made to estate 13. Gingrich Memorials, grave marker 14. Register of Wills, filing fee for Inheritance Tax return 15. Register of Wills, Agent, Inheritance Tax 16. Energizer Holdings, Inc., loss on sale of stock 17. General Mills, Inc., loss on sale of stock 18. LPL Financial Services, transaction fee on sale of stock 19. Ralston Purina, fees paid on sale of stock 20. Bricker's Auction, commission/expenses on sale of household goods 21. Commonwealth of Pennsylvania, adjustment for difference between amount reported on Inheritance Tax $350.00 and actual amount received $281.89 22. Ronald B. Hoffman, Administrator's commission 23. Register of Wills, Agent, Supplemental Inheritance Tax Return 24. Register of Wills, filing fee for Supplemental Inheritance Tax Return 25. Register of Wills, Agent, Inheritance Tax due on adjustment to Administrator's Commission Items to be paid subsequent to confirmation of Final Accounting: 26. Snelbaker & Brenneman, P.C., attorney services 27. Snelbaker & Brenneman, P.C., additional services rendered for second revision of Final Accounting filed with the Cumberland County Orphan's Court 28. Snelbaker & Brenneman, P.C., costs advanced: a. Cumberland Law Journal, advertising Administrator's notice b. Patriot-News, advertising Administrator's notice c. Register of Wills, probate fees d. Register of Wills, short certificates e. Recorder of Deeds, record authorization to sell and second mortgage 29. Reserve for filing fees, accounting fees and other costs associated with the administration of Decedent's Estate TOTAL, PERSONAL TV, PRINCIPAL ACCOUNT, CREDITS: PERSONAL TV - INCOME ACCOUNT DEBITS The Accountant charges himself with the receipt of the following income from the investment of Personalty Principal: 1. LPL Financial Services, brokerage account, interest 2. Members 1 st Federal Credit Union, estate checking account, interest 3. Members 1st Federal Credit Union, estate savings account, interest 4. General Mills, Inc., dividends TOTAL, PERSONALTY, INCOME ACCOUNT, DEBITS: PERSONALTY - INCOME ACCOUNT CREDITS LAW OFFICES SNELBAKER & BRENNEMAN, P.C. The Accountant claims credit for the payment of the following items from the Personalty Income Account: 1. Greenawalt & Company, P.C., preparation of Final Individual Tax Returns 2. Greenawalt & Company, P.C., preparation of Fiduciary Income Tax Returns TOTAL, PERSONALTY, INCOME ACCOUNT, CREDITS: Page 2 75.00 126.27 370.00 32.00 61.50 ., I. 4,000.00 4,000.00 2,585.00 15.00 10,767.42 503.60 118.31 20.00 2,301.35 800.00 68.11 12,000.00 603.38 15.00 232.04 5,300.00 450.00 664.77 1,000.00 $ 63,245.29 $ 4.31 68.75 656.91 54.44 784.41 $ $ $ 125.00 410.00 535.00 REAL ESTATE - PRINCIPAL ACCOUNT DEBITS The Accountant charges himself with the receipt of Decedent's Real Estate as set forth in his Inventory heretofore filed in the amount of: The Accountant charges himself with the following additional receipts: 1. Adjustment made at settlement for City and school taxes TOTAL, REAL ESTATE, PRINCIPAL ACCOUNT, DEBITS: REAL ESTATE - PRINCIPAL ACCOUNT CREDITS The Accountant claims credit for the payment of the following items from Real Estate Principal Account: 1. Rupperts Lawn Care, lawn services 2. Chem Lawn, lawn service final bill 3. PPL Electric, electric service 4. L. G. Connor Appraisers, real estate appraisal fee 5. United Water Pennsylvania, water service 6. Silver Spring Sewer Authority, sewer service 7. Nationwide Insurance, homeowners insurance 8. Adjustments made at settlement for property located on Honeysuckle Drive a. Tax certification b. Silver Spring Township Authority c. Debra Weist, Tax Collector, County and School taxes d. Transfer taxes TOTAL, REAL ESTATE, PRINCIPAL ACCOUNT, CREDITS: REAL ESTATE -INCOME ACCOUNT DEBITS The Accountant charges himself with the receipt of the income from the investment of Real Estate Principal Account: TOTAL, REAL ESTATE, INCOME ACCOUNT. DEBITS: REAL ESTATE -INCOME ACCOUNT CREDITS The Accountant claims credit for the payment of the following items from the Real Estate Income Account: TOTAL, REAL ESTATE, INCOME ACCOUNT, CREDITS: LAW OFFICES SNELBAKER & BRENNEMAN. P.C. Page 3 ., .. 150,000.00 1,270.98 151,270.98 $ 256.52 42.40 172.34 300.00 46.76 83.20 40.92 3,402.50 5.00 46.92 1,850.58 1,500.00 $ 4,344.64 $ NONE $ NONE $ NONE $ NONE RECAPITULATION PERSONAL TV: PRINCIPAL ACCOUNT: Debits Credits Balance INCOME ACCOUNT: Debits Credits Balance TOTAL PERSONAL TV REAL ESTATE: PRINCIPAL ACCOUNT: Debits Credits Balance INCOME ACCOUNT: Debits Credits Balance TOTAL REAL ESTATE: TOTAL FOR DISTRIBUTION: LAW OFFICES SNELBAKER & BRENNEMAN, P.C. Page 4 ." I, $ 133,318.92 $ 63,245.29 $ 70,073.63 $ 784.41 $ 535.00 $ 249.41 $ 70,323.04 $ $ 151,270.98 4,344.64 $ NONE $ NONE $ 146,926.34 $ NONE $ 146,926.34 $ 217,249.38 LAW OFFICES SNELBAKER & BRENNEMAN. P.C. '. " COMMONWEALTH OF PENNSYLVANIA 55. COUNTY OF CUMBERLAND Ronald B. Hoffman, Administrator C.TA, being duly sworn according to law deposes and says: that he is the Administrator of the Estate and under the Last Will and Testament of Gloria J. Hoffman, Deceased; that he is the Accountant herein; that the foregoing is a true and complete accounting of his administration of said Estate; that the attached list or schedule [*] contains the names, addresses and amounts due unpaid creditors who have given proper notice of their claims; that the attached list or schedule [**] contains the names and addresses of all persons interested in the distribution of said Estate; and that the facts set forth herein are true and correct to the best of his knowledge, information and belief. ~ fj Lman Administrator CTA. and Accountant Sworn to and subscrib~ before me this oS day of l{)ec-eM6e~ 2006 ~~~\e~~~ COMMONWEALTH OF PENNSYLVANIA Notarial Seal Sandra K. Showers, Notary Public MecIlanicsburg Boro. Cumberland County My Commission Expires Nov. 22. 2007 Member. Pennsylvania Association Of Notaries Page 5 LAW OFFICES SNELBAKER & BRENNEMAN, P.C. I. t, * UNPAID CREDITORS: NONE ** PERSONS INTERESTED IN DISTRIBUTION OF ESTATE: 1. Ronald B. Hoffman 233 West Siddonsburg Road Dillsburg, PA 17019 2. Jeffrey S. Hoffman 9 East Willow Terrace Drive Mechanicsburg, PA 17050 3. Steven P. Hoffman 61 Honeysuckle Drive Mechanicsburg, PA 17055 Page 6 .. '. STATEMENT OF PROPOSED DISTRIBUTION Ronald B. Hoffman, Administrator C.TA and Accountant herein, proposes to distribute the balance of the Estate of Gloria J. Hoffman, Deceased, to wit: $ 217,249.38 in accordance with the Last Will and Testament of said Decedent as follows: 1. Ronald B. Hoffman 1/3 of residue as per Item 4 of Will $ 72,416.46 Advance Distribution 10/6/2005 $ 5,000.00 Advance Distribution 12/16/2005 $ 5,000.00 Advance Distribution 03/22/06 $ 5,000.00 Advance Distribution 9/7/06 $ 15,000.00 Amount of unpaid balance of loan $5,000.00 plus $ 5,225.00 Inheritance Tax charged in the amount of $225.00 Cash 37,191.46 2. Jeffrey S. Hoffman 1/3 of residue as per Item 4 of Will $ 72,416.46 Advance Distribution 12/16/2005 $ 5,000.00 Amount of unpaid balance of loan $58,000.00 plus $ 60,610.00 Inheritance Tax charged in the amount of $2,610.00 Cash $ 6,806.46 3. Steven P. Hoffman 1/3 of residue as per Item 4 of Will $ 72,416.46 Advance Distribution 12/16/2005 $ 3,000.00 Payoff of Mortgage recorded 9/6/2005 used as $ 50,000.00 secondary financing on real estate located at 61 Honeysuckle Drive, Mechanicsburg, PA Amount of unpaid balance of loan $8,000.00 plus $ 8,360.00 Inheritance Tax charged in the amount of $360.00 Cash $ 11,056.46 TOTAL FOR DISTRIBUTION: $ 217,249.38 LAW OFFICES SNELBAKER & BRENNEMAN, P.C. Page 7 LAW OFFICES SNELBAKER & BRENNEMAN, P.C. -, .., COMMONWEALTH OF PENNSYLVANIA 55. COUNTY OF CUMBERLAND Ronald B. Hoffman, being duly sworn according to law deposes and says: that the facts set forth in the foregoing Statement of Proposed Distribution are tNe and correct to the best of his knowledge, informjWJr . ~onald B. Hoffman Admin strator CTA. and Accountant Sworn to and subscribed before me thisst~ day of o.CI'ft,~ 2006 S~4'LK (k No ary Public COMMONWEALT.t1 OF PENNSYLVANIA Notarial Seal Sandra K. Showers, Notary Public Mechanicsburg Boro, Cumberland County My Commission Expires Nov. 22, 2007 Member, Pennsylvania Association Of Notaries Page 8 $: Vl IT1 Z () tTl I I )> to Z > >- () .." ?\ V> jO. ~ ;0 tTl co jO. ~ (0 C ~ --1 ", ?:J '" :v ", 0 '" (3:) 0 '" 7" (5 0 -i Z z to ::0 m ::: 1"71 > (0 0 > -< r >< Z z V> n tTl w Z ~ 0 Z '" ;0 Cii V> -i " Z -< i" r 0 r m )>';0 tTl ~ m ~ ~ $:: -i Z (5 >- z > Z ;::j ~ 0 U1 n U1 Inventory of the real and personal estate of GLORIA J. HOFFMAN, Deceased PERSONAL TV: 1. Energizer Holdings, Inc., 227 shares of common stock valued at $58.23 per share 2. General Mills, Inc., 22 shares of common stock valued at $49.23 per share 3. Ralston-Purina Company, 681 shares of common stock valued at $33.50 per share 4. Jeffrey S. Hoffman, note receivable for unpaid balance of sale/purchase price for property located at 9 East Willow Terrace Drive, Silver Spring Township, Cumberland County, PA 5. 2001 Nissan Sentra, sale value 6. Agribrands International, Inc., dividend/transfer payment due the Decedent from 5/1/2001 7. Blue Cross, refund unused premium 8. Bricker's Auction, proceeds from sale of household goods 9. Comcast Cable, refund on cable TV service 10. Commonwealth of Pennsylvania, Bureau of Unclaimed Property, unclaimed cash escheated to commonwealth 11. Hartford Insurance Company, refund unearned premium on auto insurance 12. Ronald B. Hoffman, note receivable for unpaid balance of outstanding loan 13. Steven P. Hoffman, note receivable for unpaid balance of outstanding loan TOTAL PERSONAL TV: REAL ESTATE: 1. House and lot known as numbered as 61 Honeysuckle Drive Silver Spring Township, Cumberland County, Mechanicsburg, PA (sale value) TOTAL PERSONAL TV AND REAL ESTATE: The following are listed for informational purposes only: Members First Federal Credit Union, checking and savings account jointly held with Ronald B. Hoffman Schwab Securities, IRA account Smith Barney, IRA Account Page 1 J $ 13,218.21 1,083.06 22,813.50 58,000.00 8,500.00 54.50 104.00 4,960.75 4.75 350.00 2.20 5,000;0.0 8,OOQ:OO $ 122,~O.97 $ 150,000.00 $ 272,090.97 (') ~o :.~);g J1EP c~:~ ~.~ -- C)O :;:J O-n c....)c ; :::0 :0-; ):> ::7:110 :::J: CE c...> \D r--..J C';:) C';:) en o f"T1 C""') I ......, :::1::.1 ::C! rr-J fT'lC') :3~ ~i3 r;::~ 0 . ,.,m -uo C) c'''''' -[ I --rl ..,., c"'"'') ! -_ rTl 0?C) -T1 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND } 55: Ronald B. Hoffman being duly sworn C. T .A. d is the Administrator. according to law, deposes an says that. he Es ~ Glon.a J. Hoffman of the tate OT late of _.!~~ver S!,:in~!~_,,:~.~ip , Cumberland County, Pa., deceased, and that the within is an inventory made by Ronald B. Hoffman I the saidAdministrator C.T.A. of the entire estate of said decedent, consisting of all the personal propt!rty and real estate, except real estate outside the Commonwealth of Pennsylvania. and that the figures opposite each item of the Inventory represent it's fair value as of the date of decedent's death. U?Cf)/YlhofL,5 ~ ~cM,le- ~ riJ~ 2006 /W;J. !!IAdmi.'....': Sworn and subscribed before me, Ronald B. Hoffman, Administrator C.T.A. 233 wesL ~iddonsburg Road Dillsburg, PA 17019 Date of Death COMMONWEALTH OF PENNSYL Notarial Seal Sandra K Showers. Notary P Mechanicsburg Boro, Cumbertand My Commission Expires Nov. 22, 2007 _~ '., : 13 Member. Pennsylvania Association Of Notaries Day Mo~h Address 2005 :. Vear INSTRUCTIONS I. An inventory must be filed within three months after appointment of personal representative. 2. A supplement inventory must be filed wrthin thirty days of discovery of additional assets. 3. Additional sheets may be attached as to personalty or realty 4. See Article IV. Fiduciaries Act of 1949. 0.. ..-4 ,..c: CI) . , . ~ u . 0 Il.l E-4 >- ." W 00 Q) 0 I- 0 lit C!:: I- IU ~ ell Lf'\ ~ W < -.-4 CI) Q) ~ 00 a.. I- ~ U Q)~ ~ 0 '" 0 0.. Q) tr'ell 0 >- 0 0 w C!:: w ~ Cf.l C IU ,.0 0 Q) I I-- J: a.. a.. ...-l Q) C Lf'\ I- ..;,J u:.. 4-l, ~ Q) ~ ... Z IU 0 0 ..J < 0 4-l Q) 0.. C:::~ = I W U. < W 0 > Cf.l ..-I 0 C!:: ::r:: ...-l .;.. c.i:I < N > Z -.-4 ... Z 0 . Cf.l C U 1-1 C I-) :s Q) '" Z 0 0 C!:: U. .,. "O~ Z W < ell ~ ell a.. -.-4 ." ell,.o ~ c ,..c:...-l 0 IU (J Q) ...-l - a: ..-4 0 ~. 0 QI p:::Cf.l ...0 ." ~ QI E ...! 0 ... :s 0 c 0 u: CD ...J ~ l/""