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Home My WebLink About07-14-06 (2) WILLIAM A. ADDAMS, ESQUIRE ATTORNEY ill # 06265 27 W. HIGH ST. P.O. BOX 261 CARLISLE PA 17013 TELEPHONE 717-243-7638 ...........................IN.RE~...E.sTAtE.6F...........................1.........IY1..the..C.o{irt..of..Co"i-il..moi1.Pl~as..of'.......1 j CUMBERLAND County Pennsylvania ~ . ORPHANS COURT DNISION : RICHARD E. DESISTO NO. 21060136 : . . . . .......................................................................................................................................................................................................................t' PETITION FOR THE SETTLEMENT OF A SMALL ESTATE TO THE HONORABLE, THE JUDGES OF SAID COURT: RoseMarie DeSisto, EXECUTRIX of the Estate of Richard E. DeSisto, through her;~~ attorney, William A. Addams, respectfully represents: 1. Richard E. DeSisto died testate on January 10,2006. 2. Letters Testamentary were granted to Petitioner, RoseMarie DeSisto. 3. The assets subject to inheritance tax were as follows: N l. 2. Personal Property, see attached list and appraisal Penn Treaty Network America Ins. Co, refund of long term care policy premium Total Assets 5,120.00 21.451.72 $26,571.72 4. Expenditures as follows have been made on behalf of the said Richard E. DeSisto Estate: l. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. Ewing Bros. Funeral Home Cumbo Valley Memorial Gardens, grave opening Cumbo Valley Memorial Gardens, casket, crypt K of C, funeral hall for dinenr Wayne Noss, flowers The Grocery, dinner supples Giant, food for funeral meal Cosco, food for funeral meal William A. Addams, Attorney fee Register of Wills, probate fee Evening Sentinel, advertising Cumberland Law Journal, advertising UPS fees 6,336.49 525.00 4,467.00 150.00 408.10 75.80 90.57 269.90 2,000.00 85.00 139.00 75.00 63.87 .'\'...., " 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. Office, Max, copying Certified mail expenses American Express, last bill Nextel, cell phone expenses Linden Hall antiques appraisal M&T Bank, line of credit, one half of the amount due ($2,997.93) Members 1st Federal Credit Union, one-half of car loan ($16,919.68) Members 1st Federal Credit Union, one-half of First mortgage on 917 Cavalry St. in the amount of $56,310.94 Sleep Analysis Consultants, sleep study for Richard, balance after ins. pays Register of Wills, Additional Probate fees Register of Wills, filing inventory and appraisement Register of Wills, filing Petition Total Debts 5. No inheritance taxes have been paid, and a copy of the Notice of Appraisement from the Department of Revenue is attached hereto as Exhibit A. 6. The said Richard E. DeSisto left his entire estate as set forth in Schedule J attached hereto. RECAPITULA TION Total Assets: Total Debts Balance for distribution $ 26,571,72 $ 56,817.62 $ 0 Schedule of Distribution To: RoseMarie DeSisto wife all real estate, 1/4 share of woodwork Joseph Kovacs son Russian Olympic coins, 1/4 woodwork Lisa A. Fitting and Samantha R. Fitting 1/4 woodwork daughters Bosler Free Library - technical books Cumberland Perry Vocational Tech. School, test equipment 16.73 12.75 47.90 71.13 85.00 1,494.96 8,459.84 28,155.47 127.04 70.00 30.00 15.00 $56,817.62 WHEREFORE, your Petitioner prays that Your Honorable COUlt approve the distribution of this estate as set forth herein, and that the said Executrix, RoseMarie DeSisto be discharged from the duties of her appointment. ~ . / /"'''') ~// /.;/ .,,/ ;~"'_"./7 ,/', ') //'J .~// /7 /;/ /// // #:Y;..' ///';/"'"-">Y-~ ./ /~/ / ' /// . / (.. t.. ;../ ;;1/(: _.(~~ William A. AdHams. Attorney for Petitioner Dated: July 14,2006 AFFIDA VIT COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND RoseMarie DeSisto, being duly sworn according to law, deposes and says that the averments of the within Petition are true and correct to the best of affiant's knowledge, information and belief. ~~,~ Rose Marie DeSisto Sworn to and subscribed before me this 14th day of July, 2006. /' \ (;\ / : ; . ,. i (' , ..,,' ~;':l)--"V -L t (; }_/ L-Z;( '--N otary / - Notarial Seal Anne .. eo.. ......, Public ea.... ~ C 11lJIwId County My Commluiolt.... ..... a, 1008 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX 06-19-2006 DESISTO 01-10-2006 21 06-0136 CUMBERLAND 101 APPEAL DATE: 08-18-2006 (See /"eve/"se side unde/" 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 +-- REv:is47-Ex-AFP-C03:0Sl-NOTICE-OF-INHERITANCE-TAX-APPRAISEMENT:-ALLowANCE-OR--------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX RICHARD E FILE NO. 21 06-0136 ACN 101 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 28060 I HARRISBURG PA 17128-0601 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN WILLIAM A ADDAMS ESQ 27 W HIGH ST CARLISLE PA 17013 ESTATE OF DESISTO REV-1547 EX AFP l06-05) RICHARD E TAX RETURN WAS: (X) ACCEPTED AS FILED DATE 06-19-2006 ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held stock/Partnership 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 (lJ (2) (3) (4) (5) (6) (7) .00 .00 .00 .00 26,571.72 .00 .00 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax If an assessment was issued previously, lines reTlect figures that include tha total of ALL ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rate 17. Amount of Line 14 at Sibling rate 18. Amount of Line 14 taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: NOTE: (9) llO) 56,702.62 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 26,571.72 56.702 62 30,130.90- .00 30,130.90- 14, 15 and/or 1&, 17, 18 and 19 will returns assessed to date. .00 .00 .00 .00 .00 ~... ..no.... I l+J AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 J\ INTEREST AND PEN. .00 TOTAL DUE .00 .00 (11) (12) (l3) (l4) ll5) (16) (1n ll8) .00 X 00 = .00 X 045 = .00 X 12 = .00 X 15 = ll9)= * IF PAID AFTER DATE INDICATEO, 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 REFUND. SEE REVERSE SIDE OF THIS FORM FOR TN<<:;TRIJC:TTONC:; 1 INVENTORY Estate of DeSisto, Richard E. No.21 06 0136 , Deceased Date of Death 1/10/2006 Social Security No. 033227916 also known as Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. INVe verify that the statements made in this inventory are true and correct. INVe understand that false statements herein made are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Personal Representative: Name of Attorney: William A. Addams, Esquire RoseMarie DeSisto 917 Cavalry St., Carlisle, PA 17013 Dated May 5"") 2006 1.0. No.: Address: 27 W. Hiqh St. Carlisle PA 17013 Telephone: 717-243-7638 Description Value Stocks & Bonds Closely-Held Corporation, Partnership or Sole-Proprietorship Mortgages & Notes Receivable Cash, Bank Deposits, & Misc. Personal Property Personal property, see attached list and appraisal 5,120.00 Penn Treaty Network America Insurance Company, refund of long term car policy premium 21,451.72 Total 26,571.72 (Attach Additional Sheets if necessary) NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. RW-4 INSOLVENT REV.1500 EX + (6-00) REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) !- Z W Cl W U w Cl DeSisto, Richard E. DATE OF DEATH (MM-DD-Year) DATE OF BIRTH (MM-DD-Year) 01/10/2006 05/02/1931 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) DeSisto, RoseMarie W I- ~~U> U a:~ wg;u :I:a::3 u c.. OJ c.. <( [XJ 1. Original Return D 4. Limited Estate [XJ 6. Decedent Died Testate (Attach copy of Will) D 9. Litigation Proceeds Received o 2. Supplemental Return D 4a. Future Interest Compromise (dale 01 dealh aher 12-12.82) o 7. Decedent Maintained a Living Trust (Ahach copy 01 Trusl) o 10. Spousal Poverty Credit (date 01 death be~Neen 12-31-91 and 1-1-95) OFFICIAL USE ONl Y FILE NUMBER 2 1 -0 6 0 1 3 6 COuNTY'CODE ---YEAr;-- - - Ni:iM8i'R-- SOCIAL SECURITY NUMBER o 3 3 - 2 2 - 7 916 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER D 3. Remainder Return (dale old,alh prior 10 12-13-82) D 5. Federal Estate Tax Return Required _ 8. Total Number of Safe Deposit Boxes o 11. Election to lax under Sec. 9113(A) (Attach Sch 0) TI-IIS SECTION MUSTBE. COM PLETED;iALLCORRESPONDENCEAND CONFIDENTIAI2(TAX INFORMATlONSHOULOBE DIRECTED NAME COMPLETE MAILING ADDRESS William A. Addams, Es we 27 W. High St. FIRM NAME (If Applicable) I- Z W Cl Z o c.. C/) w a: a: o u Carlisle, PA 17013 TELEPHONE NUMBER 717-243-7638 z o i= <( ...J ::> !:: a. <( u W 0: 1. Real Eslate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) D Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES z o i= <( I- ::::> a. ~ o u >< <( I- 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X _(15) X _(16) X .12 (17) X .15 (18) 16. Amount of Line 14 taxable at lineal rate 17. Amount of line 14 taxable at sibling rate 18. Amount of line 14 taxable at collateral rate 19. Tax Due 20. 0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < OFFICIAL USE ONLY 26,571.72 i I ' L______----.J (8) 26,571.72 56,702.62 (11) (12) (13) 56,702.62 -30,130.90 (14) -30,130.90 (19) Decedent's Complete Address: STREET ADDRESS 917 Cavalry 81. C\1Y Carlisle I STATE PA I ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 3. InteresVPenalty if applicable D. Interest E. Penalty TotallnterestJPenalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. if Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line S + SA. This is the BALANCE DUE. (58) Make Check to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ........................................................................... 0 IX] b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 IX] c. retain a reversionary interest; or ...................................................................................................... 0 IX] d. receive the promise for life of either payments, benefits or care? ............................................................. 0 IX] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?..................................... ........................... ........ ................ ...... 0 [X] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ................. 0 [X] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... 0 [X] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties 01 perjury, I declare that I have examined this return, inctuding accompanying schedules and slalements, and to Ihe besl of my knowledge and belief, il is true, correct and complete, Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge, ESPONSIB &[QE FILING RETURN ~, DATE '" ~. ~- ~71f ,('- '- .' _ ..../ /(/CCk/V ~ c/C)c) C~ -T ~I. SIGNATURE ,0, F fB, E;~" ,",t., ',' 9:TJ;t"lRTH, AY;,~R~"~ "/,SE /:AT1VE , 41? %/~./, y ",/ ,/ /L'i:t:-.:..-.~..>?"'C...:J.., ~- ADDRESS /. ./ DATE ~-)--- 0 C For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. 89116 (a) (1.1) (i)]. For dates of death on or after January 1,1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P .S. 99116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even jf the survivillg spouse is the only beneficiary. For dates of death on or alter July 1, 2000: The tax rate imposed Oil the net value ol translers (rom a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 99116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as 1I0ted in 72 P .S. 99116(1.2) [72 P.S. 99116(a)(1)]. The tax rate imposed on the net value of transfers to or lor the use of the decedent's siblings is 12% [72 P .S. 99116(a)(1.3)). A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-15G8 EX + (6-98) *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF DeSisto. Richard E. FILE NUMBER 21 06 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right 01 survivorship must be disclosed on Schedule F. 0136 ITEM NUMBER 1. DESCRIPTION Personal property, see attached list and appraisal 2. Penn Treaty Network America Insurance Company, refund of long term care policy premium VALUE AT DATE OF DEATH 5,120.00 21,451.72 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 26,571.72 REV-1511 EX + (12-99) *' COMMONWEALTH OF PENNSYLVANIA INHERIT ANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER ESTATE OF DeSisto. Richard E. ITEM NUMBER A. 1. 2. 3. 4. 5. 6. 7. 8. B. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 21 06 0136 Debts of decedent must be reported on Schedule 1. DESCRIPTION AMOUNT FUNERAL EXPENSES: Ewing Brothers Funeral Cumbo Valley Memorial Gardens, grave opening Cumbo Valley Memorial Gardens, casket, crypt K of C, funeral hall for dinner Wayne Noss, flowers The Grocery, dinner supplies Giant, food for funeral meal Cosco, food for funeral meal 6,336.49 525.00 4,467.00 150.00 408.10 75.80 90.57 269.90 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: AttorneyFees William A. Addams, Esquire Family Exemption: (If decedent's address is not the same as claimant's. attach explanation) Claimant RoseMarie DeSisto Street Address 917 Cavalry St. City Carlisle State PA Relationship of Claimant to Decedent wife 2,000.00 3,500.00 Zip 17013 Probate Fees Register of wills 85.00 Accountant's Fees Tax Return Preparer's Fees Evening Sentinel, advertising, estimated Cumberland Law Journal, advertising UPS fees Office Max, copying Certified mail expenses Postmaster, stamps/flag UPS fees American Express, last bill Nextel, cell phone expenses Linden Hall antiques appraisal M& T Bank, line of credit - one half of the amount due ($2,997.93) Members 1 st Federal Credit Union, one-half of car loan $16,919.68 139.00 75.00 63.87 16.73 12.75 13.65 28.42 47.90 71.13 85.00 1,498.96 8,459.84 TOTAL (Also enter on line 9, Recapitulation) $ 56,702.62 (If more space is needed. insert additional sheets of the same size) Continuation of REV-1500 Inheritance Tax Return Resident Decedent DeSisto, Richard E. Decedent's Name Page 1 21 06 0136 File Number Schedule H - Funeral Expenses & Administrative Costs - B7. ITEM NUMBER DESCRIPTION AMOUNT 19. Members 1 st Federal Credit Union, one-half of First Mortage on 917 Cavalry St. in the amount of $56,310.94 Sleep Analysis Consultants, sleep study for Richard, bal. after ins. pays 28,155.47 127.04 20. SUBTOT AL SCHEDULE H-B7 28,282.51 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE L TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. RoseMarie DeSisto wife all real estte, 1/4 share of 917 Cavalry St. woodwork, 35% of Carlisle, PA 17013 residue 2. Joseph Kovacs stepchild Russian Olympic coins 3 Gentry Dr. 1/4 sh.woodwork, 15% Palmyra, P A 17078 residue 3. Daniel J. Jascavanco and Garnett K.Jacavanco stepchildren 1/4 woodwork, 15% of 95 High St. residue Andover, MA 01810 4. Lisa A. Fitting and Samantha R. Fitting 1/4 woodwork, 35% 11 Abbey Ct. daughters of residue to Lisa; 10% Carlisle, PA 17013 of residue to Samantha 5. Edward DeSisto son $5,000.00 P.O. Box 1301 Park City, Utah 84060 6. Robert DeSisto, Cory R. DeSisto Robert - $1,000 17 Eagle Crest Dr. son and Cory $500 Chester, N.H. 03036 grandson ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. Bosler Free Library 46 W. High St. Carlisle, P A 17013 - technical books 2. Cumberland Perry Vocational Tech. School Mechanicsburg, PA 17055 - test equipment TOTAL OF PART I1- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ REV.1513 EX + (9-0n\ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF DeSisto Richard E SCHEDULE J BENEFICIARIES FILE NUMBER 21 06 0136 (If more space is needed, Insert additional sheets of the same size) CODICIL I, RICHARD E. DeSISTO, of 917 Cavalry Street, North Middleton Towns:hip, Cumberland County, Pennsylvania, do hereby make this Codicil to my Last Will and Testament, dated February 25, 2002, as follows: FIRST: Paragraph 7 of my said Will shall now read as follows: "7. I nominate, constitute and appoint my spouse, Rosemarie DeSisto, as Executrix of this my Last Will and Testament. In the event my spouse is deceased, unable or unwilling to serve or shall cease to serve for any reason whatsoever, then I nominate, constitute and appoint my attorney William A. Addams, as personal representative of this my Last Will and Testament. I direct that my personal representative shall not be required to give or post bond for the faithful performance of his, her or its duties in this or any other jurisdiction." SECOND: I wish to delete Paragraph 8 of my said Will. IN WITNESS WHEREOF, I have hereunto set my hand and seal this the _ day of December, 2004, to this Codicil to my Last Will and Testament dated February 25, 2002. ,_ \. /<::...~~ _.-~ -'--..... --~\ ..~.t;.~" !" -', -,~ /' . /- ,\,'../ f._-~;' :;.~/'- p:;:- if \ '" '-., -" " I,. I - .1/", X (SE'A. :L'.':) '- ......r- /_/\!-\..-1:1:"-'.<,/"",-p-V"'\ ~ If \ l~f/,1~'~j'#" _ _ __ ","'- 't"' Subscribed and sealed by the testator in the presence of us and of each ofu-sl and at the same time published, declared and acknowledged by him, by us to be ~.., codicil to his last will and testament, and thereon we, at the request of the said=: Testator, and in his presence, and in the presence of each other, have hereunto_~ subscribed our 11arrles as vviL""-lesses: ( ;,--;..~ .::'--:: ~ ;....--"-- . ~ \ \ r\ \.N~ r~ \ \ \\ '\, h 'v-l,\ ~ , f~\! "\\ , - \ \ . - '-~1 r. -- i C / ~:';. .(. COUDVIOI\JvVEAL TH OF PENl'-JSYLV Al'-JIA COLWTYOFCUMBERLA~ ~(\ \_-~. (J\.', '\1 We, Oc _ ,/ !J,. ,,:-~(.;o'~/, and \-^J..J.1_" ,'\.J~S).,~LIr....>O, the witnesses whose names are signed to the attached or fo.regoing\instrument, being duly qualified according to law, do depose and say that we ~ere present and saw testator sign and execute the Codicil to his Last Will and Testament dated February 25, 2002, and that he signed willingly, and that he executed it as his free and voluntary act for the purposes therein contained, that each of us in the hearing and sign of the testator signed the Codicil as witnesses; and that to the best of our knowledge, the testator was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. /' / ,;...r ,~'"" ..,...--' .J .'. ... '\ \ Sworn to and subscribed before me I { +t.. t'.O Lhis day of December; 2004. ~~ ~/ 1/ Notary COM]v10NWEALIH OF PENNSYLV AJ\TIA COUNTY OF CUlyffiERLAND I, Richard E. DeSisto, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as the Codicil to my Last \\Till dated February 25, 2002, that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed,', Sworn to and subscribed before me J / -ft-. this I \() day of December, 2004. /~~" ,UJ/JA~ \ ;A/"""V v \ / ~ Notary O-:-;c I ", ------ ./.- ,I /-,../ ./;;;:;;~<.;\2 .---'1 ,'--") \L~ ' c:::':>Richard' E. DeSisto ------~--'~ .; ;.' \ {/ /~---.:- OF//'/ L~""C-:.fr-l~2<~ LAST WILL AND TESTAMENT OF RICHARD E. DESISTO I, RICHARD E. DeSISTO of 917 Cavalry Street, North Middleton Township, Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding. do make, publish and declare this to be my Last Will and Testament, hereby revoking and making void all previous Wills and Codicils heretofore made by me. I order and direct my personal representative hereinafter named to pay all of my just debts, funeral expenses and expenses involved or connected with the administration of my estate as soon after my death as is reasonably possible. However, my personal representative need not accelerate and pay those unmatured obligations which, in his, her or its opinion, it might be proper and more advantageous to retain or renew and pay as they become due and payable. If I do not own a burial plot or a grave marker at the time of my death, I authorize my personal representative, in llis, her or its sole discretion, to purchase a burial plot and to erect a suitable grave marker at my grave, and to expend sums from my estate for this puqJose. 'J Provided they survive me by thirty (30) days, I give, devise and bequeath the following propeny with all insurance proceeds thereon as follows: "\ a. I give all of my real estate to my spoLlse, ROSEMARIE DeSISTO. b. I give my Russian Olympic coins from 1980 to my stepson, JOSEPH KOVACS, of PalmyTa, Pennsylvania. Page 1 of 8 \: ~ w ~ LAST WILL AND TEST AMENT Of RICHARD E. DeSISTO c. I give all of my technical books to BOSLER FREE LIBRARY of Carlisle, Cumberland County, Pennsylvania. d. I give my tools and woodworking equipment, to be divided equally, to my spouse, ROSEl\IARIE DeSISTO, my step-son, JOSEPH KOY ACS, my step-son-in-law, DANIEL J. JACA VAr\CO, of Chelmsford, Massachussetts, and my daughter, LISA FITTING, of Carlisle. Cumberland County, Pennsylvania. e. I give my "test equipment" to CUMBERLAND PERRY VOCATIONAL TECHr\ICAL SCHOOL, of Mechanicsburg, Cumberland County, Pennsylvania. f. I direct that all cash and securities that I own be used to pay any and all joint mortgages, debts, credit cards that I may be liable for or may be jointly liable for. 3 Providing they survive me by thirty (30) days, after the distributions referenced in Paragraph 2 above, I give, devise and bequeath the following property with all insurance proceeds thereon as follows: a. I give the sum of S5,000.00 to my son, ED\VARD DeSISTO, of Park City, Utah. b. I give the sum of S 1,000.00 to my son, ROBERT DeSISTO, of Chester, New Hampshire. c. I give the sum of 5500.00 to my grandson, CORY R. DeSISTO, of Chester. New Hampshire. I nominate, constitute and appoint my daughter-in-law, ELLEN DeSISTO, of Chester. New Hampshire, as Guardian of any property which passes to said child due to my death. Said Guardian shall have the power and authority in their discretion to apply income or principal to the support and education of said children, and to make payments for these puq}oses. [direct that no Guardian shall be required to give or post bond for the faithful performance of the Guardian's duties in this or any other jurisdiction. Page 2 of 8 ~ ~ ~, LAST WILL AND TESTAMENT OF RICHARD E. DeSISTO Any devise or distribution under this paragraph of my Last Will and Testament which is payable to my grandson, CORY R. DeSISTO, and ifhe is underT\VENTY-O~E (21) years of age or, in the judgment of my personal representative, mentally disabled, shall be held in a separate trust by my daughter-in-law, ELLEN DeSISTO, as Trustee until CORY R. DeSISTO reaches TWENTY-ONE (21) years of age during such period of disability. During the term of any trust created pursuant to this Paragraph, the Trustee is authorized to expend and apply so much of the net income and principal of each such trust as the Trustee shall consider advisable for the health, maintenance, support, and education (including college education, undergraduate and graduate) of each such beneficiary until he or she attains T\VENTY-ONE (21) years of age, or until all such amounts are paid out of trust. I direct that no Trustee shall be required to give or post bond for the faithful perf On/lance of the Trustee's duties in this or any other jurisdiction. 4 Providing they survi ve me by thirty (30) days, after the distributions referenced in Paragraphs 2 and 3 above, I give, devise and bequeath the remainder of my estates, together with all insurance proceeds thereon as fo Ilows a. I direct that the remainder of my estate shall be disbursed as follows: (l) I give thirty-five (35%) percent to my spouse, ROSEl\IARIE DeSISTO. (2) I give twenty-five (25%) percent to my daughter, LISA A. FITTING. (3) I give ten (10%) percent to my granddaughter, SAMANTHA R. FITTING, of Carlisle, Cumberland County, Pennsylvania. Any devise or distribution under this Last Will and Testament which is payable to my granddaughter, SAI\IANTHA R. FITTING, and if she is under T\\'ENTY-ONE (21) years of age or, in the judgment of my personal representative, mentally disabled, shall be held in a separate trust by my spouse, ROSKMARIE DeSISTO, as Trustee until SAMANTHA R. FITTING reaches T\VENTY-ONE (21) years of age during such period of disability. During the teml of any trust created pursuant to this Paragraph, the Trustee is authorized Page 3 of 8 ~ LAST \VILL AND TESTAMENT OF RIO-lARD E. DeSISTO to expend and apply so much of the net income and principal of each such trust as the Trustee shall consider advisable for the health, maintenance, support, and education (including college education, undergraduate and graduate) 0 f each such beneficiary unti I he or she attains T\VENTY -0:\ E (21) years of age, or until all such amounts are paid out of trust. I direct that no Trustee shall be required to give or post bond for the faithful performance of the Trustee's duties in this or any other jurisdiction. (4) I give fifteen (15%) percent to my step-son, JOSEPH KOVACS. (5) I give fit1een (15%) percent to my step-daughter, GARJ'I"ETT K. JACA VANCO, of Chelmsford, Massachussctts. 5 I grant my personal representative the following powers in addition to and not in limitation of such powers as my personal representative shall hold by law: (a) To retain all property received including the stock of any corporate fiduciary acting hereunder, provided such property remains productive. (b) To join in any corporation, partnership, recapitalization, merger, reorganization or voting trust plan; to delegate authority with respect thereto; to deposit investments under agreements and pay assessments; and generally to exercise all rights of investors, including but not limited to, the voting of shares. (c) To manage, operate, repair, improve, mortgage or lease on any tenl1S any real estate held or owned by my estate. (d) To operate any business that I may own at my death. (e) To invest any funds of my estate in any stocks, bonds, notes or other securities or property, real or personal, without regard to the principle of diversification or any other statute or general rule of law in his, her or its absolute discretion, it being my '-' ' , ....... '" intention to give my personal representative the broadest investment powers possible, Page 4 of 8 ~ ~} LAST WILL AND TESTAMENT OF RICHARD E. DeSISTO providing such investments do not unnecessari Iy prevent the prompt settlement 0 f my estate. (f) To sell or otherwise dispose of any property, real or personal, tangible or intangible, at any time fonning a part of my estate in any manner and on such terms and conditions as my personal representative shall see fit in his, her, or its absolute discretion. (g) To borrow money for the payment of taxes or for any other proper purposes in the administration of my estate, and to mortgage or pledge estate assets as security. (h) To compromise claims without court approval including, but not limited to, any controversies with the United States of America or the Commonwealth of Pennsylvania concerning estate and inheritance taxes on any interests that may pass under this my Last Will and Testament. (i) To distribute in cash or in kind upon any division or distribution of my estate. (j) To undertake any and all acts deemed necessary and proper by my personal representative for the proper, advantageous and prompt management of the settlement of my estate. (k) In general, to exercise all powers in the management of my estate which any individual could exercise in the management of similar property owned in his own right, upon such tern1S and conditions as to him, her or it may seem best and to execute and deliver all instruments and to do all acts which hc, she or it deems necessary or proper to carry out the purposes of this, my Last Will and Testament. 6 No interest of any beneficiary of my estate, either in income or in principal, shall be subject to anticipation or pledge, assignment, sale or transfer in any manner, nor shall any beneficiary have the power in any manner to charge or encumber his interest either in income or principal, nor shall Page 5 of 8 LAST WILL AND TESTAMENT OF RIO-fARO E. DeSISTO the interest of any beneficiary bc liable or subject in any manner while in the possession of my personal representative for the liability of such beneficiary. 7 I nominate, constitute and appoint my spouse, ROSEMARIE DeSISTO, as Executrix of this my Last Wi 11 and Testament. In the event my spouse is deceased, unable or unwilling to serve or shall cease to serve for any reason whatsoever, then I nominate, constitute and appoint l\IICIIAEL J. HANFT, ESQUIRE, as personal representative of this my Last Will and Testament. I direct that my personal representative shall not be required to give or post bond for the faithful perfonl1ance of his, her or its duties in this or any other jurisdiction. 8 T hereby declare it to be my express desire that my personal representative employ Michael 1. Hanft and the law firm of Hanft & Knight, P.c., of Cumberland County, Pennsylvania, for legal advice and assistance regarding this my Last Will and Testament, they having considerable knowledge of my affairs, views and wishes respecting any matters that may arise at the probate of this instrument, the administration of my estate, and the execution of the powers herein mentioned. Any mention of Michael J. Hanft and Hanft & Knight, P.c. in this my Last Will and Testament, is my free and voluntary act and through no influence by any person. I)J WITNESS WHEREOF, I have hereunto set my hand to this my Last Will and Testament this .1) LA clay of February, 2002. WITNESS: 4~?1-/f) -C2~t4~ '-j//-4'11 . fiLL'1 / L " ./f , /~/--\I ' C-i- < '....1..-.... ,~ ../ Page 6 of 8 LAST \VILL AND TESTAMENT OF RICHARD E. DeSISTO ACKI\O\VI,EDGi\lEI\T CO:V10.10N\VEAL TH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS. I, Richard E. DeSisto, the Testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly, and that I signed it as my free and voluntary act for the purposes therein expressed. \ Sw.orn or affirmed and acknowledged before me by Richard E. DeSisto, the Testator, this I) '#\ 0.:2> day of Febmary, 2002. ~ l7yz_ r- NoouiaJ Seal Denise L. Nye. Notary Public South Middleton Twp.. Cumberland County My Commission Expires Feb 211. 20()~ MIM'nbef, PeonsytvanI8 AssooatJon of Notanes " ~ Page 7 of 8 ~ , LAST WILL AND TESTAMENT OF RICHARD E. DeSISTO AFFIDA VIT COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS. WE, Mtt4-f-+ev J- t+~ and l~)u,',/ I}). VI"I'CI:' ,the / witnesses whose names are attached to the foregoing document, being duly qualified according to law, do depose and say that we were present and saw Richard E. DeSisto, the Testator, sign and execute the instrument as his Last Will and Testament; that he signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the Testator signed the Last Will and Testament as witnesses and that to the best of our knowledge the Testator was at the time 18 or more years ofage, of sound mind and under no constraint or undue influence. ~'ll/tJ Vrf:i '-Jlt, Quu Sworn or affim1ed and subscribed before me by M (?(I-~ r.. (1-;f-~7 and {\br-J V1-1, e" i L t. this .;ll7Jc.. day of February, 2002. ~~ Notarial Seal Deniac L. Nye. Notary Public South Middleton lWp., Cumberland County My Commission Expires Feb. 26, 2005 Meinbel', ~AssocIationo/ Nctartes F \L'sa FolJe-rl,Finn Docs\\\'ills\225..1-:?red will wpJ Page 8 of 8 ............................IN.RE:...ESTATt..OP...........................r.......'ln..the.C.ou..rt..of..Com.mon.'i'>leas..o'{....... ~ CUMBERLAND County Pennsylvania ~ ORPHANS COURT DNISION RICHARD E. DESISTO ~ NO. 21060136 ...................................................................................................................................................................................................................... ORDER OF COURT AND NOW, this day of ,2006, after a review of the within Petition, the Petition for the Settlement of this Estate is approved and distribution directed as set forth in the said Petition. This Estate is closed and RoseMarie DeSisto is excused from her duties as Executrix of the Estate of Richard E. DeSisto. By the Court, J.