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Home My WebLink About96-00685 This is to ccrtify cha1 chis is i' tmc tOp}' lit IIll' fl'''OI"tI whi" Ii i"l 011 Wl' illlht, l't'III1"1}'J\',lIli,1 I >i\'i"liolllll Vil,11 Hnllld"l III ,Illord.lllll' with Act ({"I'.I.. ml, "1'1',,1\',,1 hr ,Ill' (;CIIl't.oI ^,,,,"thlr..I""" ."1. 1'l'lI WARNING: It Is Illegal to duplicate this copy by photostat or photograph. 21-96-685 Fl'<' for lit" <<'"if;..II". $UK@ GJ~ IIJ.A Ch.lrll'~ 11."lIl'''II4..'1 SI,lll' Hq.~i..rr.H 3734G72 JAN 3 1 1996 No. D.II" H'ClIIUII.. "'I' COMMONWEALTH 0' PENNSYLVANIA. DEPAR'MENT OF HEALTH. VITAL REconDS CERTIFICATE OF DEATH 119758 "',."MI' .. ,(MIlAM"., ""CIl" '''''I''lI_1II \OCIAI.~rlJfOO"""""'lJf" ,., ., 'i:Z-.Ji -jq1s OI.......at Cft\lIltjt..._I_ ... Mille , 576 44 - .. lta...'llro M. Machado Sr ..._.." ~1II1' UOClIIII' - DityI.....- ~~o f'Vl("-"ll'OI.h'..........".-_............._..... ooOVlUl.-;;r- ..........l.!r I~_(J cwrOt""'H ._n.r_, ....'"".Io(..IC...__ ,......'....,.l....... 49 ~ Mil At,(.__.......__ ,-, ~ulforR" ~ .Il'1l 0\;2. White Dauphin Ilarri8burg Pa ~~~~~~ ...................:.1.., , lDwjJ OIUtlll'll1 .autlN)llfUl(u....... c...._ ~ klC_ 3 Foxtail Court Mechllnicsburg, Pa 17055 " . Married ,,.[}C.....,_._.,...... ......... ,,-,..-- Lln.J. Zlmror Ilooulen " YAIlItAl..II.uv .IlI.... ......-....- oo.-..rs..,." p" ... -- -.. -' II.D ~-=-':::1IlI H."_ CU'bcrlon<L 1'" c--r YOI".".......I.........._r.._ Jane Santos .., 'oIII.."S...."'~...__..l_ 11 Lionel Machala Sr ....aIYLin~I~~ " ...(JNWOI!J........H:l...OOAIU~C~... tlUlnoI 3 Fbxtllil o,urt Mechanics 1'lACl00OO~Ot.__ ~c;.-,. l .0.0..1'W. Pa 17055 .....,..,c.. 1-- 1:--= I I . t , -., ..., .......0 c.-Ol "_._,....rJ ~I""_"'L---_ En9t Illlrrlsoo CI'CfMlo ".u.or:IoHCl.&(lOllllSUlf'au.,,", _rJ 3 bttlPltl LI .........~ "'1t3O't&4;''''''' .H 'H .~- ,lClIlt\ol_1II !toI)6>\OI~'t;' os- .....u.....N'_OfO.,.- _u ,....... "'H 6:15 . --............... ...""'.----..... .............- ~..........---......._.. ---.....-......._......."""'1 "._11, 1_..._...,.,....._..__..._.......... l.___"~_ rnMl0MlMijA~i 1\p.P,l~r ']~Mf\t1~I~rn"""" I :_~~T6~~=:-===-~=-=~_._ tJ..-lOfI.I'IQ.CO'I\.I.<JIlfl<<.lf.ll . -.. .~- - "'-1'lIl1oU1lJPt"MOO<<\1 .........."OFlXMM --""'11.I__10 COW\"IOIt~C"'UV orOU'HI O.Il'rOll...,.",.n ........0.._, '''''l 01 IOU..II' ofV.lII.ntlllOlllll'l OfSC"'"""fUIIII'OCCUNOIO L""'- r.J rJ ~,- '-...---- [J 'I ,.J ~i(i-iiUi""ii__';"" ",Hi ,-----!!.... ....-bOCFlQttro.-~ -....,~"" - * NOh"O'U ...." .-. '_H _0...0 ....r:J ... 1".1 -~ C_....N___ _ ok "11'I...11I0(...._._ 'U"''''''",.lCI~,......_,.........,..........,......po .....-1..... ...... ................ ....,,,.........'_n' 1...._....._......................._....'_'1__.......... .. ,.. m---r;- r~'''rlrt1. :?3."~-' CI ,,___. ._ ':==:--_._I,tt..-1.~ - .......u.o ...OI""....""""'U'IW'r..'IOCIolJtf}ll'" r J~~"1i~lt/II;7.dl)/ll'J- ~^-' iV.it"U~""c.o.,_~ .. ...A}~--K.JrL~.2_l- I b 1 ..~.....u(t"I.."INQ""ICrAI'll.............,'.'''Lh''"l'.........,po._.,..~...._, ,.__........-........__.....__._ --.,--..............1........-......... " ....OIC...ll..Y1Hrll..tOll'l~1fII Oro..............-.-.............,I...._............-...."'''"''......I..'''-'_."..., .....,.... ...............'lNttl.l_ u....-.......... . .-,. ... '.. "fro" ...... \ WI.....,..... .....,_..... ---.--.----.--- ~~LPz...z;:~-----. ,. '. .' I 0 I~~ I; ~ (I) (I) '" u o-l ..:l Ill. ;! rIll H. r.:l . U E-< '<l' H ~ ..:l .0 ~ -IJ ~I~ II 0 r.. Ul u 0 ::s E-< 0 U l:Jl E-< ..:l H ::s ~"C~. III ..:l :s ~ ll: H H ~ ~ .. r.. ... E-< 0 III ~ r.:l ~ ~ III 0 . . . 1 .. . .. .' fl' '. . .... ... '. . .... . - ".-. .:....' ~ personal lleprcfllJntiltIv'J, then In thilL 'JVl)nt 1 nomlnilte ilntl appoint lllClIAHI) I), lIUHI) and I'IHS'f 11^\~AIIArI IlAtlK, il lIilwaII Corporation, as pcrflOnal Representilt Ivos of r;ty l.a!)L \1111 ilml Testat10nt ".-Ilthout bond. I authorizo an'! etnpower r.lY per.nonal ll.epresentativo trom tItno to time and whenever in my Personal Representative's sole discretion such action shall be deeme<[ advisable, without first sellin~ personal proper.ty and without securing either the prior or subse~uent approval of any court or judoe, to sell and convey any or all of the real and personal property forming a part of my estate, other than property st;lecI fica lly dev ised or bequeathed by this \'1i 11 or by any codicil hereto, at either private or public sale, at such prices and on such terms, including provisions for the postponement at payment and the securin~ of balances by mortgage or otherwise, as ~y Personal Representative shall determine, to borrow money and to mortgage, pledge or otherwise hypothecate to secure the same any of the said property, in such amounts, at such rates ot interest and ut;lon such terns anl[ conditions as my Personal Representative shall determine, and to hold, manage and operate any property and any businesD belonging to my estate at the risk of my estate, the profits and losses therefro~ to inure or be chargeable to my estate as a whole. ~o person buying property from or loaning money to my Personal -2- 9/~./~~'~ neprOllentatlvl) nlwll he bound to nee to the application of tho monoy palll to my pernonal nepre!lentative. l1y Pen;onal nopresentat ive Bhall be entitle,l to char'le the usual realtor and brokera<]o commission" on the purchase or salo of property of or for my estate during tho period of administration. 1.04. Guardian. In the event my said spouse predeceases me or our deaths are simultaneous, I nominate and appoint my spouse's brother and s ister-i n law, Kr.nny II. z rImER and OORItlOI\ C. Z IlI~'ER, as Guard i ans of the person of my daughter, I\SIILIW I.. fll\C'II\DO, for and during the period of her minority. I direct that no bond be required of her Guardians. 3.01. personal and 1I0usehold Effects. 1 give all my personal and household effects not otherwise effectively disposed of, such as jewelry, clothing, automobiles, furni- ture, furnishings, silver, books and pictures (including policies of insurance thereon, if feasible) to my spouse if my spouse survives me for sixty (60) days, or if my spouse does not so survive me, thon in equal shares to my children, 1I0111\RO InCIII\F.L I1I\CIII\DO, JR. and I\SlILEY L. !\I\ClII\DO, or all to the survivor of them." SECOND: I do hereby ratify and republish my said will in each and every other respect. -3- -9-/c-u~ ~-~ ~,L~ '", executed It as his free and voluntary act for the purposos therein expresBed, and (2) that each of the wi tnosses, in the presonce and hearing of the testator signed the Codicil as a witness, and that, to the best of the knowledge of each of the witnesses, the testator was at that time eighteen or more years of age, of sound mind and under no constraint or undue influenco. ~~ ~Lf~ ~,L,( II0\'lARD 'IICIIAP.L rlACIlADO d....", ,,<41------- ( "1J.AM1~ '"1: AY~ Subscribed, sworn to and acknowledged before me by HOWARD fnCIIAEL rIACIlADO, the testator, and subscribed and sworn to before me by Samuel A. B. Lvonfs- and Brpnda K. Hummel , witnesses, th s 4th day of Auqust , 1988. i.1i . ~ w' etu~ Notary PUblic, State of IIawaii 'Iy commission expires: 1~/~. f() -5- ""--".....,._'" .,~....*_.,-- .~...,._~-...~ I 1 2 3 4 5 6 7 8 9 10 11 12 13 "] 14 15 16 17 18 19 20 21 22 23 24 25 . .. ....) _..____________________ .__.____ ____.._.._..__..__._~.~._. ..___. __. ._ ..... _~__.. _.._..__ ,_ '._ "._..n.... IN THE ORPHANS' COURT OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ESTATE OF HOWARD M. MACHADO, SR., DECEASED TRANSCRIPT OF PROCEEDINGS BEFORE: MARY C. LEWIS, REGISTER OF WILLS DATE: JUNE 18, 1996, 11:07 A.M. PLACE: CUMBERLAND COUNTY COURTHOUSE ONE COURTHOUSE SQUARE CARLISLE, PENNSYLVANIA lit:. \,;t:I VED AlIG 08 \996 JOHNSON. DUFflE STEWART AND WEIDNER SERRATELLI, SCHIFFMAN, BROWN & CALHOON BY: STEVEN J. SCHIFFMAN, ESQUIRE APPEARANCES: FOR _ PETITIONER LINDA JEAN MACHADO RALPH H. WRIGHT, JR., ESQUIRE \/' '." . '.n.... ',~ v 1'" "!8 KIMBERLY L. INTRIERI () \: l d 9 L -I~r '?S. REPORTER-NOTARY PUBLIC (.' '. :1 " , ~ ~-' (; lJ GEIGER 8: LORIA REPORTING SeRVICE. 2A08 PARK DR. SUIt[ B HOG. PA 17110 7l7''5.",,'!lOB OR I BOO'222..~77 '\ 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 ...J 3 MR. WRIGHT: This is the time and place scheduled for the hearing on a petition for probate of a photocopy of the last will and testament of Howard M. Machado, Sr., being offered by the petitioner, Linda Jean Machado. The petitioner can make an opening statement, if thus desired, and you can proceed and present petition evidence. MR. SCHIFFMAN: The petition before the register today is a petition to probate the last will of Howard Michael Machado. What has been presented for probate is the original codicil executed by Mr. Machado on August I believe it's August 4, 1988, and a photocopy of the original will which was originally executed the 24th day of April, 1986. The witness for the petitioner will be Linda Machado who is the -- is named as the executrix in the first codicil. And you can swear her in, please. LINDA JEAN MACHADO, called as a witness, being sworn, testified as follows: DIRECT EXAMINATION BY MR. SCHIFFMAN: Q Would you state your full name, please, for GCIGER a lORIA REPORTING SERVICE. 2406 PARK OR SUITE D HBG PA 17110 717 ~4' '~on OR I ijOO;!~2'4~71___ '-., , 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 ....) 4 the record? -l I A Linda Jean Machado. Q Your current address? A Three Foxtail -- that's f-o-x-t-a-i-l __ Court, Mechanicsburg, Pennsylvania. Q And how long have you resided there? A It'll be three years the end of this month. Q And the decedent's name is? A Howard Michael Machado. Q And you were married to Mr. Machado? A Yes. Q And when were you married? A We were married on January 24, 1983. Q And where was that? A That was a civil ceremony in Honolulu, Hawaii. And then we had a church wedding here in Camp Hill, Pennsylvania, on June 24th -- June 25th -- I'm sorry __ 1983. Q Did Mr. Machado have any children from any previous marriage? A Yes, he did. Q Who was that? A Howard Michael, Jr. Q When was he born? A He was born on May 12, 1970. GEIGER & lORIA REPORTING SERVICE ~40B PARK DR SUIT( D. HOG PA 17110 .'11 .,41 l~OlJ OR , 600 ~~2 ,P,77__ ') 1 2 3 4 5 6 7 8 9 10 11 12 13 j 14 15 16 17 18 19 20 21 22 23 24 25 5 ._._--~._-'------_._.._--_.- o And did Junior -- or Howard Michael, Jr. reside with you at any point? A Yes, he did. o From when to when? A He was in seventh grade, so I assume it would be like 1984. o Okay. A And that was his address up until we moved to Pennsylvania in October of '92. At that time though he was going to college on the mainland in California. o So he never moved to Pennsylvania? A No. No. o Were there any other children of the marriage? A Yes. Our daughter, Ashley. o And when was she born? A January 5, 1988. o Now, was there ever a will executed between __ by either you or Mr. Machado? A Yes. o And did you both execute a will at the same time? A Yes. (Last Will and Testament of Howard Michael Machado dated 4/24/86 produced and marked as Petitioner's Exhibit No.1.) GEIGER a LORIA REPORTING SERVICE, 240B PARK DR SUITE B. HDG PA 17"0 117 !l411~OO OR 1600'22Z"4!J17 -, 1 2 3 4 5 6 7 8 9 10 11 12 13 } 14 15 16 17 18 19 20 21 22 23 24 25 -...J 6 ---------------------.-..----- .. -~-_._~--_. ------_._.._---_..--~_._- \ I BY MR. SCHIFFMAN: Q I'm going to show you what has been marked as Petitioner's Exhibit 1 and ask you if you recognize that item. A Yes. Q Could you describe it for us? This is the will that -- Howard's will that A was drawn up in 1986. Q And who is the attorney who drafted that will? Elliot Loden, L-o-d-e-n. Now, were you a witness to that will? A Q A Yes. I believe I was. Q And the photocopy that you have in front of you that's obviously not the original. The photocopy in front of you, is that in fact Howard's signature on it? A Yes, it is. And you were there at the time that that will Q was executed? A Yes. We had it done together. All of our meetings with the attorneys were together. Q Now, on the front page on the lower left-hand corner of the front page, could you read that for us? A It says original held for safekeeping by Elliot H. Loden. Q And after -- GEIGER a LORIA REPORTING SERVICE, 240B PARI'( DR SUITE D HOG rA 17110 717 ~."I~Otl OR 1600.222.4!l77 ~ 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 .....J -..-.. -. 7 __~~._____.___. __u_____.. A And then it says attorney at law and gives his address in Honolulu. Q Now, after you executed that will did he retain possession of yours and Howard's will? A As far as I know, yes. Q At some point in time did you then decide that you were going to change your wills? A Yes, after our daughter was born. Q Your daughter was born when? A In January of '88. Q So do you remember when you decided you were going to go? A It was sometime in the late spring, early summer that we finally got around to doing it. We wanted to just make sure that everything was done properly in view of Ashley's birth. And also I believe Hawaii has something about trustees have to be residents of Hawaii, and the trustee on the original will -- an individual that was named __ Don MacKay, had moved from Hawaii to the mainland. So it was necessary to substitute someone for that. (Letter dated 2/6/96 from Elliot H. Loden to Steven J. Schiffman, Esquire with attachment produced and marked as Petitioner's Exhibit No.2.) BY MR. SCHIFFMAN: Q Ms. Machado, maybe the best thing for you to GEIGER iii lORIA REPORTING 5[R~IC[ 240B PARK DR SUITE D HBG PA 17110 117.5411!lOa OR tHOD 222 "'j77- ""'\ 1 2 3 4 5 6 7 8 9 10 11 12 13 , ./ 14 15 16 17 18 19 20 21 22 23 24 25 ....) 8 do since the letter was to me -- for the record I'm going to put in Exhibit 2 which is a letter to me from Attorney Elliot Loden stating that on April 25, 1988, by certified mail the original wills were returned to Mr. Machado, and his revocable trust and last will were mailed to him. And, Ms. Machado, is that your husband's signature on the return receipt card? A Yes. Q Did you ever see those original wills that came back to your husband? A What we did is we took everything when we went to the new attorney when we switched attorneys. We had opted to use a different attorney. Q And that attorney was who? A Sam Lyons, L-y-o-n-s. And when you went to see Mr. Lyons, what was Q the plan with Attorney Lyons? A (No response.) Q What was he to do that -- A He was to review what we already had in place as far as the wills and trusts and make any recommendations or any changes that we felt -- or that he advised us to do. Q Did either you or your husband have any prior experience or training in wills and trusts and things of that -- GEIGER II LORIA. REPORTING SERVICE. 2406 PARK DR SUITE 8. HOG. PA 17110 7,,~,""508 OR "800222'4~77 ') 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 -..J __.____~__h___....,.. .... "_____.________ ____m_".__ _ __.__ n_...."._._._ A No, not at all. Absolutely not. Q You relied on the professionals as to what you were supposed to do? A Yes. Q When you went to the -- to Mr. Lyons, did you have several meetings or one meeting or A There were more than one. At this stage I don't recall how many. But I know we met with him initially, and then I think after there was a draft done to actually sit down and sign them. (Letter dated 5/27/88 from Samuel A. B. Lyons to Mr. and Mrs. Howard M. Machado produced and marked as Petitioner's Exhibit No.3.) BY MR. SCHIFFMAN: Q The letter that's marked as Exhibit 3, is that a letter that you received from Mr. Lyons? A Yes. Q And what was that letter? A It was a letter forwarding to us draft copies of the last will and testament for me, a revocable living trust for me, codicil -- first codicil to Howard's will and the first amendment to declaration of revocable trust for Howard. And he was asking us to contact him after we had a chance to review them. Q So he was doing a new will for you? GEIGER & LORIA REPORTING SERVICf:, 240B PARK DR. SUIT( D. HBG PA 17110 717541.1509 OR IAOO 222'A!l77._ 9 I ') 1 2 3 4 5 6 7 8 9 10 11 12 13 ~) 14 15 16 17 18 19 20 21 22 23 24 25 ...) -.-------'------+----------------.------.-- .~---_..._- A Yes. Q And a codicil for Howard, is that right? A Yes. Q Do you remember at any point having the original will at that point? A No. Q If anybody had it, you said that you would have given all the papers that you gotten from Mr. Loden? A To Mr. Lyons, yes. We took everything to him and gave it to him. Q Now, Mr. Lyons eventually did the codicil, is that right? A Q Yes. And did your will? A Yes. (First Codicil to Last Will and Testament of Howard Michael Machado dated 8/4/88 produced and marked as Petitioner's Exhibit No.4.) BY MR. SCHIFFMAN: Q The original codicil has already been provided for the register, but we've marked another copy of it as Exhibit 4. Is that Howard's signature on the codicil? A Yes, it is. Q Is that the codicil that was executed in August of 1988? GEIGER a LORIA REPORTING SERVICE. 2408 PARK DR. SUITE B. HOG. PA 17110 717541'1508 OR "BOO-222-4577 10 ,"'"'- I 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 .J 11 ------------ ..~~ A Yes. Q What happened to that codicil after it was executed? A It was sent to First Hawaiian Bank for safekeeping. Q And I have an affidavit -- the original affidavit from Mr. Lyons along with his letter of August 5th of 1988 stating that he never had the original codicil -- the original will and that it was -- the codicil was mailed to First Hawaiian Bank for safekeeping. He says as indicated by the letter at the time of preparation of the codicil he did not have in possession the last will and testament of Howard Machado as it was his impression that the original will dated April 24, 1996, was already in First Hawaiian's Bank vault. A 1986. Q 1986. Excuse me. It was already in First Hawaiian's Bank vault. In fact the letter dated August 5, 1988, from Mr. Lyons to First Hawaiian Bank says, Pete, I would appreciate your retaining these documents in the First Hawaiian Bank vault for safekeeping with Mr. Machado's original will and declaration of trust -- revocable trust and acknowledging your receipt of same. (Affidavit of samuel A. B. Lyons dated 6/13/96 and letter dated 8/5/88 from samuel A. B. Lyons to Guernsey ," "","" ,. , """ '" ,," .J GEIGER 4 LORIA REPORTING SERVICE ~40B PARI( OR. SUITE D HDG PA 111\0 -.. \ 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 ..J 12 Curran, III produced and marked as Petitioner's Exhibit No. 5. ) BY MR. SCHIFFMAN: Q Ms. Machado, in fact you got receipts from the bank, is that correct? A Yes. Q And we will mark those -- we'll get copies because those are the originals. (Document from First Hawaiian Bank relating to receipt of will and codicil produced and marked as Petitioner's Exhibit No.6.) MR. SCHIFFMAN: What we've marked as 6 are the receipts from the bank. BY MR. SCHIFFMAN: Q What did the bank receive from Mr. Lyons, your attorney? A It says here the one directed to me they received the original last will and testament and a copy of the revocable trust -- living trust agreement. And for Howard it says original first codicil to last will and testament, copy of first amendment to the declaration of revocable trust. Q They already had the original trusts to start with in their vaults, is that correct? A Yes. GEIGER a LORIA REPORTING SERVICE, 2408 PARK OR SUIT[ fJ HBG PA. 11110 717~411~OO OR 1.000 222.4!l71- ""') 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 ...J 13 Q There was no mention in the -- of Howard's will there, was there? A No. Q At that point in time you hadn't seen the original wills? A No. Not after we went to the attorney. We took everything there. Q To this day have you found your original will? A No. Q The '86 will, correct? A Correct. Q The '88 will, that's still out at the bank; First Hawaiian? A As far as I know, yes. (Affidavit of Barbara Y. Sambueno dated 6/17/96 and letter dated 1/25/96 from Barbara Y. Sambueno to Steven J. Schiffman, Esquire produced and marked as Petitioner's Exhibit No.7.) BY MR. SCHIFFMAN: Q This is an affidavit from Barbara Sambueno, S-a-m-b-u-e-n-o. She is an assistant vice president of First Hawaiian Bank who wrote me, Steven Schiffman, a letter on January 25, 1996, informing us that they had the -- a copy of the last will and testament of Howard Machado dated April 24, 1986, the original first codicil dated August 4, GEIGER S LORIA REPORTING SERVICE 240. PARK OR SUITE. HDG PA "\10 "' '" "00 OR , .00 '" "" _.J . ') 1 2 3 4 5 6 7 8 9 10 11 12 13 . 14 15 16 17 18 19 20 21 22 23 24 25 ,.J 14 1988 which is what's been produced for the register, a copy ] I I of the declaration of trust dated April 24, 1986, and a copy of the first amendment of the declaration of trust dated August 4, 1988. In the second paragraph of the letter it states that the original will is held by Elliot H. Loden; that they did not have the original will that the codicil refers to. And the affidavit attests that that is true and correct to the best of their records; that they haven't had the original will. After the wills were executed in 1988 -- your will and Howard's codicil -- and sent to the bank did you move from Hawaii? A Yes. Q And when was that? A It was in October of 1992. Q From the time you moved to Hawaii did you immediately move into a house in Pennsylvania? A No. We were building a home. And while the home was being built we lived with my parents for about seven months in Camp Hill. Q What happened to all your files and records and everything else at that time? A When they were -- when all of our household goods were shipped from Hawaii, they went into storage. GEIGER It LORIA REPORTING SERVICE:, 240ft PARK DR SUITE: B. HBG PA 17110 71754H50fl OR 18002224')77-- ,.-.. , 1 2 3 4 5 6 7 8' 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 ..-J 15 Q And they were there for several months? A Yes. Q You then moved into your house, and did you ever between the time you moved into your house and the time of Howard's death attempt to look for the wills or you or Howard to look for the wills to review them or do anything with them? A We had our copies of them. You know, we -- like I said, we were really unsophisticated about this. I had no idea there was a difference between an original and a copy; the meaning of it. We had them filed where we file papers in a study there. And we had often talked, never quite gotten around to about having it reviewed by an attorney here to make sure what was done in Hawaii was in keeping with the statutes or whatever in pennsylvania; that the state laws weren't different; that there weren't some other things we should be doing. Q Did you ever get around to making an appointment to see an attorney? A No. Q Howard was out of town a lot I guess? A He was an airline pilot. I'm sorry. And technically he was based in Los Angeles. He'd be out of town approximately ten days to two weeks a month. G[IG[R . LORIA R[PORTI"G S[RVlcr 2400 PA.' OR SUIT[ 0 HOO PA ""0 1'7'" ",OU 0" , !l00'" .,77 __J ') 1 2 3\ 4\ 5 6 71 8 9 10 11 12 13 14 151 16 17 18 19 20 21 22 23 24 25 -..I 16 o And do you have any records at all that Howard might have been to see another lawyer or done anything else? A No. o There was -- was there ever any indication that Howard was having a problem in that he didn't like what was in his estate plan? A Not at all, no. MR. SCHIFFMAN: I think that's all I have. Do you have any questions for her? MR. WRIGHT: I think we have the execution of the copy. We have the -- nobody knew MR. SCHIFFMAN: I think we clearly show that of the three people who had possession of it everybody says they didn't have possession of it and that the drafting of the codicil which I think is the more important part __ the attorney who drafted the codicil never had the original will, and it was his assumption that it was with Hawaiian Trust company Bank. And the original codicil that you have republishes and reincorporates the original will which we have a good identified copy of. And there's no indication at any point that Howard had it after that point that he could have destroyed it. We move to probate the will. MR. WRIGHT: I think the only other thing we need is a motion to admit your evidence. GEIGER a LORIA R(PORTlNG SERVICE 240M PARK DR SUIt[ B HBG PA 17"0 "11.~41.I~Oft OR HI002i'201!.17 --- I 1 2 3 4 5 6 7 8 9 10 11 12 13 ~-"', .1 14 -.,,"" 15 16 17 18 19 20 21 22 23 24 25 .-l 17 ---l MR. SCHIFFMAN: I do move to admit the evidence that we have provided you. MR. WRIGHT: It will be admitted, and this concludes the hearing on this matter. The record will -- rather the register will take the matter into consideration and issue an order in due course. The record is now closed. (The hearing concluded at 11:28 a.m.l GEIGER a LORIA REPORTING SERVICE. 2408 PARK DR, SUITE D. HOG. PA 17110 711541.1500 OR 1800-212 4577 -iI-..J.. '1 't> ,,~ * 'lIre. . ' "'COpy OF .. -, " EXH'8"'.J L.~~(, ~'-4' LAS'!' WILL MW 'l'ES'!'N1EN'!' HOWARD mCI/AEL MACII.I\DO I, HOWARD MICHAEL MACHADO, a resident of Hawaii, declare this to be my will. I hereby revoke all other wills and codicils that I may have made. ARnCLE I - INTRODUCTION 1.01. Spouse. At the present time I am married and my Spouse is LINDA JEAN MACHADO. All references herein to "my spouse" shall be to said person so long as we remain lawfully married to each other. 1.02. Children. At the present time my only child is HOWARD MICHAEL MACHADO, JR., also known as Michael Machado, and all references herein to my "child," "children," "issue" or my "descendants" shall be to said person and to his descendants. 1.03. Personal Representative. I appoint as Personal Representative of this will LINDA JEAN MACHADO. If LINDA JE~~ MACHADO dies, resigns, fails to qualify or is unable or ceases to act, DONALD R. MacKAY, JR. and FIRST HAWAIIAN BANK, a Hawaii corporation, shall serve as Personal Representative. If DONALD R. MacKAY, JR. dies, resigns, fails to qualify or is unable or ceases to act, FIRST HAWAIIAN BANK shall serve as sole Personal Representative. No bond shall be required of any personal representative. My personal representative shall have all the same powers and discretion, in the same capacity with respect to my estate during administration, that the trustee is given with respect to the trust property, pursuant to that certain trust agreement referred to in paragraph 2.02 of Article II. Said powers and discretion are hereby expressly incorporated herein by this reference and made applicable to the probate estate whether or not said trust agreement or said terms and provisions thereof shall otherwise be in effect, including the power to sell real or personal property at public or private sales and to hold title to property in the name of a nominee, to be exercised without court order. . Ol/GIHAL HnD fOI S4rtrll"HO IV 111101 H. 10blN ATTOINrY AT lAW. A lAW COIPOIAIIOH 1"0 eran..., CUI." 137 1111\., 'f. ttOrtloM." .....11 .dlU - . ARTrCLK rr - ADMrNrSTRATrVE ~ROVrSrONS 2.01. Administrative Ex enses nnd Taxes (From Residue). Subject to the terms hereof. the expenses 0 my last iLlness and funeraL. and of the administration of my estate and all inheritance. estate and succession taxes payable by reason of my death shall be paid out of the principal of my residuary estate. 2.02. ~ment to Personal Representative by Trustee. On the 24tfi day of Apnl . 1986 . I, as Grantor, entered into a Trust Agreement with myself,-as Trustee. under which I created a revocable trust and into which trust I have transferred certain assets. If not sooner revoked, said trust will become irrevocable on my death. and the trust estate may constitute a substantial part of my gross estate for Federal estate and state inheritance and succession tax purposes. I realize that my personal representative is hereby made solely responsible for all such death taxes and also that the aggregate amount of said taxes may exceed the entire value of the cash and marketable securities of my probate estate. In order that adequate provision may be made for the payment of all estate, inheritance, succession and death taxes payable by reason of my death, together with any interest and penalties. all legally enforceable claims against me or my estate. all reasonable expenses of administration, all funeral and last illness expenses. all legacies and all court allowances for those dependent upon me, I have directed my trustee under the above-mentioned Trust Agreement to pay to the personal representative of this will out of certain assets of the trust, all additional sums, over and above the cash and marketable securities in my probate estate, necessary to effect payment in full of all such taxes, claims and expenses, legacies and court allowances. I have also directed my trustee that, to the extent that any United States Treasury Bonds redeemable at par value and directly applicable to the payment of Federal Estate Taxes ("Flower Bonds") are included in the assets of the trust at the time of my death, such Bonds shall be utilized to pay Federal Estate Taxes payable by reason of my death. Therefore, regardless of the amount of cash and marketable securities in my probate estate. my personal representative shall look directly to my trustee for the payment of Federal Estate Taxes to the extent of any such Flower Bonds held by said trustee. II-l r --. -"~""-"-"-'--"~ "-"-'-~- ..--. ---- AHTICLE IV - DISl'OSI'rION Ol' I~ESIDU!': ()l> Es'rA'!'!': 4.01. Hosiduo of Estato (To Spouso; olso to my Trust). I give all my residuary estate, boing all real and personal property of whatsoover kind or character and wheresoover situatod in which I may have any intorest or to which I am now or may hereafter become entitled, but not including any property over which I may have a power of appointment, to my spouse absolutely and free of any trust, if my spouse survives me. If my said spouse does not survive me, or if my spouse dies in a common disaster with me and is pre~umed not to survive me, then I give all my residuary estate to the trustee under a Trust Agreement uated the 24th day of Aoril , 19~, between myself, as Grantor, and myself, as Trustee, to be added to the trust property and distributed in accordance with the terms of that trust and any amendments made pursuant to its terms before my death. If the said trust is revoked by me during my lifetime and for this reason or any other reason not be in existence at the time of my death, then I give and bequeath the entire residue of my estate to the beneficiaries designated under Article V and VI of said Trust Agreement in the manner and proportion set forth therein, which Article is hereby expressly incorporated herein by this reference. IV-l .", '''''', L. : ".; '..' ~~ -"Hp;.,"~ i..;. " . \0''';'> ('" 1"".... . AR'rICLE V - MISCELLANI;OUS AND 'rAX PHOVIS IONS 5.01. Adopted Children. In determining the meaning of the words "children," "grandchildren," "issue," "beneficiary," and "descendants" for the purpOse of this will, adopted children of any person, including myself, shall be treated as though they were natural born children of that person. 5.02. Tax Elections. ~~ personal representative may make such elections under the tax laws applicable to my estate as my personal representative determines should be made. No compensating adjustments between prinCipal and income, nor with respect to any bequest or devise, shall be made, even though the elections so made may affect (beneficially or adversely) the interests of the benefiCiaries. TIle action of my personal representative shall be binding upon all beneficiaries. 5.03. Joinder with Spouse. If my personal representative joins with my SPOUse on my behalf in filing income tax returns, or Consents for gift tax purposes to having gifts made by either of us during my life considered as made one-half by each of us, any resulting liability shall be borne by my estate, except such portion as my personal representative and my SPOUse agree should be borne by my spouse, and my estate shall exonerate my personal representative from personal liability. ij , ;~t .'~ " 5.04. Simultaneous Deaths (Spouse Survives). If my spouse and I should die simultaneously or in circumstances which make it difficult to determine which of us died first, I direct that my spouse shall be deemed to have survived me for the purpose of this will, and that the provisions of this will shall be construed upon that assumption and basis. All other beneficiaries under this will shall be deemed to survive if they survive me for sixty (60) days. 5.05. Assets in Other JuriSdictions. If the appointment of a personal representative of my estate is necessary or desirable in any juriSdiction in which no personal representative of mine is able and Willing to act, I appoint as my personal representative in that juriSdiction such person (who may be an officer or employee of my personal representative) or corporation as maj be designated in an instrument signed by my personal representative or a V-I .. '" ~~f~~~;::r.,;r;~\~~t:f:.1j/>~~'~i'f",:.',~.-(" .... :1,",_" ..~...:'\..:__.\ ~J' ,:. "'-- vice-president of my corporate personal repreoontntivo. to oct without bond. and to have all the poworo and diocrotion with respect to my estate in that jurisdiction during adminiotration that my principal personal repreoontativo io givon with roopoct to the balance of my estate (inclUding tho powor to uoll roal or personal property at public or privato 00100, for any purpose and to hold title to proporty in tho namo of 0 nominee), to be exercised without court ordor. S.OG. Interpretation. Whonovor nocoooary in thio will and where the context permito. tho Oill'.)ullH torm and tho related pronoun ohall include the plural. tho maocullno. tho feminine and the neuter. V-2 .......-- IN WITNESS WHEREOF. I have hereunto set my hanu to this document this 24th day of April . 19J!&... O'IOIH~1 Hno rOI ~.rTK(I"HO I" tutor tI. ,C"nn4 AnO'HI'Y AT lAW. A lAW co.ro.."ON 2r90 Ore.uno' C.nl",. 737 Di.hap ~t. ttonohllll, It.,.flil ~O8l3 Signed. Sealed, Published and Declared by HOWARD MICHAEL MACHADO, the Testator abc-ve named, as and for his Last Will and Testament, and in our ~~esence, and we at his request, in his presence, and in the presence of each other, have hereunto subscribed our names as witnesses on the day and year last above written. of of 1~~ (;r;w j:.,!1v.\J... S;td: of Elliot H. Loden, Attorney at Law A Law Corporation 737 BishoP Street Grosvenor Center, suite 2990 Honolulu, Hawaii 96813 J:~~t;.; :1':::"':'~ i~'-':~_',,;; :Ili't.'" . ~~l}... : -J{ . I .l 'J...;......~~;_\. :,-......J~.....::':~/.::. - ;' t .~.~.,,:.<-':.~_~;: --I' STA'rE OF HAWAI I pp ~t.J . (CITY AND) COUNTY OF 1I0NOI.UI,U We, the umler!llgno<I, lho I.IIlIl,II.')1' ill\ll tho wi I. nflll !IeB , respectively, who!le nameD nru ,Ii <Jnfl<1 to lho AU.nr:holl or (orugolny instrument, being firat uuly IIworll, do hfll"lhy floclAru to thu undersigned authority tl",t lhu lunllllor 111'.1111111 ,,1111 oxocutuu tho instrument as his Last Will anll '1'01l1..111111l1l IlIld thot thu to!ltator and each of the wltno!l!lou !Ilglloll wllLlllfJty iln tholr froo and voluntary act for the purpo!loll tlll1rolll IIxprOllllud/ MIll thAt each of the witnesses, in the pro!lonco i111.1 hllllrlll') of thl) toutator and of each other, signed tho will .1D wltnolluoll 111111 thilt to tho bO!lt knowledge of each of tho wltnounou thll toatl\tor Wil!l at that time eighteen or more year!l of n'1o, of lIollntl mll"\ I\IIlI unuor no constraint or unuuo influonco. ~ ~~.4t 'I'ou tn tor Subscribeu, sworn to anu acknowledyed before me by HOWARD MICIIAEt, MACHADO , the tes ta tor, and subs cd bed and sworn to before mo by Mary B. Lai Elliot II. Loden , and r,inda J. Machado witnesses, this 24th day of ^Dril , 19...!l.!L. (I.cUG! /t.. Jdu...... Notary public, State of Hawaii My Commission Expires: 1/1/96 ,......,t."...,..,,'...,l' 'f t't}"t-. , ~ .. f.\, 4. I \l ;/.' : ~ \ I FIRST CODICIL TO L,\ST III LL AND nSTt\IIENT m' HOIIARD HICHAEL tlACHADO /" , l{ "-1~4" &: KNOW ALL PERSONS BY THESE PRESENTS: Tha t I, HOIIARD MICHAEL r1ACHADO, of Honolulu, Hawaii, do hereby make and declare this to be the First Codicil to my Last Will and Testament dated April 24, 1986 and executed in the presence of Hary Lai, Elliot H. Loden and Linda J. Machado. FIRST: I hereby delete Articles 1.02, 1.03, 1.04 and 3.01 in their entirety of my said Last lIill and Testament and substitute new Articles 1.02, 1.03, 1.04 and 3.01 as follows: "1.02. Children. I Declare that I am married to LINDA JEAN ~IACHADO, that we have one child of this marriage, ASHLEY L. 11ACHADO, and that I have one chj.ld from a previous marriage, HOWARD rlICHAEL l1ACHADO, JR. 1. 03. Personal Representative. I nominate and ap~oint my said spouse, LINDA JEA~ MACHADO, as Personal Representative of my Last Will and Testament and I direct that no bond shall be required of my spouse as said Personal Representative. In the event .":Iy said spouse shall predecease me or is otherwise unable or unwilling to act as cfJ/0fW~ ~:L.L ~,A!-L . personal Rel?resentativ~, then in that eVOr1t I nominate and appoint RICHARD D. llURD and FIRST f1AI-IAII At1 [lANK, a llawaii Corporation, as Personal Representatives of my Last 11ill and Testament without bond. 1 authorize and empower my Personal Representative from ti~e to time and whenever in my Personal Representative's sole discretion such action shall be deemed advisable, without first selling personal property and without securing either the prior or subsequent approval of any court or judge, to sell and cOr1vey any or all of the real and ~ersonal property forming a part of my estate, other than pr0gerty Sged f ically dev ised or bequeathed by this Nill or by any codicil hereto, at either ~rivate or public sale, at such prices and on such terms, including provisions for the postponement of payment and the securing of balances by mortgage or otherwise, as my Personal Representative shall determine, to borrow money and to mortgage, pledge or otherwise hypothecate~to secure the same any of the said ~roperty, in such amounts, at such rates of interest and u90n such terr.1S and cond i t ions as my Personal Representative shall determine, and to hold, manage and operate any property ~nd any business belonging to my estate at the risk of mi estate, the profits and losses therefrom to inure or be char]eable to my estate as a whole. ~o person buying ~r0gerty from or loaning money to my Personal -2- ~_./~~-~ Representative shall be bound to see to the application of the money paid to my Personal Representative. Ily personal Representative shall be entitled to charge the usual realtor and brokerage commissions on the purchase or sale of property of or for my estate during the period of administration. 1. 04. Guardian. In the event my said spouse ;;>redeceases me or our deaths are simultaneous, I nominate and appoint my spouse's brother and sister-in law, KERRY N. zr/lllER and DORHlDA C. Zm~ER, as Guardians of the person of my daughter, ASHLEY L. IIACHADO, for and during the period of her minority. I direct that no bond be required of her Guardians. 3.01. Personal and Household Effects. I give all my personal and household effects not otherwise effectively disposed of, such as jewelry, clothing, automobiles, furni- ture, furnishings, silver, books and '~ictures (including policies of insurance thereon, if feasible) to my spouse if my spouse survives me for sixty (60) days, or if my spouse does not so survive me, then in equal shares to my children, : HOIIARD tnCHAEL !lACHADO, JR. and ASHLEY L. !IACHADO, or all to the survivor of them." SECOND: I do hereby ratify and republish my said will in each and every other respect. -3- -9/~~ ~-~ :f?.,n.JL/.. .4 ,10 I 'I executed it as his free and vOluntary act for the purposes therein expressed, and (2) that each of the witnesses, in the presence and hearing of the testator signed the Codicil as a witness, and that, to the best of the knowledge of each of the witnesses, the testator was at that time eighteen or more years of age, of sound mind and under no constraint or undue influence. . : ~~J ?Pz.L.~ ~,L.( HOI~ARD 'IICHAEL /lACHADO ~..' "''''7''''''---- ( ~J1M4~ -;: ;W~.J Subscribed, sworn to and acknowledged before me by HOWARD MICHAEL MACHADO, the testator, and subscribed and sworn to before llIe by Samuel A. B. Lvons and Brpnda K Hummel , witnesses, this 4th day of Auqust , 1988. -1.tJ. . ~w.~~ Notary PUblic, State of Hawaii 'Iy cOr.lmission expires: 1~/tJ. 7b -5- --- __~~_~_n~,~ ",~,~. '~-'''.>''''...L__.' ...... ...-' _'I... '.. . ~. JIJ~. 1l11J~ l:sm . . . I C ~, ~. ~.. , H: (, ? 1. : 7 i! I] ~jlJ. 2} 6 5 . " :. :1: STATE OF HAWAII CITY AND COUNTY OF HONOLULU ss: oj I &1 ~~ t'~ AFFIDAVIT I, Samuel A. B. Lvons, Partner in the law firm of LYONS, BRANDT, COOK & HIRAMATSU, being duly sworn according to law, depose and say that: 1. I prepared the First Codicil to the Last Will and Testament of Howard Michael Machado which was executed by Mr. Machado on August 4, 1988. 2. By letter dated August 5, 1988, the original First Codicil to the Last Will and Testament of Howard Michael Machado was mailed to the First Hawaiian Bank for safekeeping. A copy of the letter is attached hereto and I hereby certify that the copy is a true and correct copy of the original letter. 3. As indicated by the letter, at the time of preparation of the Codicil, I did not have in lIlY possession the Last Will and Testament of Howard Michael Machado as it was my impression that the original Will dated April 24, 1986 was already in First Hawaiian Bank's vault. 4. At no time, have I had in my possession the original Last Will and Testament of Howard Michael Machado dated April 24, 1986. Dated: June 13. 199G /~/4?(;L~ ~AMUEL A. B. LYONS Sworn and Subscri~ed to before] me this ~ day of Wlv, , 1996. ~ NO'l'AAY PU~a."nI- Ice c. M:.' COlnl1lisslcn Expires: ,~. 5) I I I J5. '. .. LYONS, BnANDT, COOl{ & HJIlAMATSU IANUCL A. B. L'O~S GEORae W.8AANDT THON"'I C. COO" BEVERLY LYNNE Il.. HIAANATSU JUrAn A. GRISWOLD IRAD'ORD r, Il.. BLlas GAeGORY L. LVI'MoWAN STEVEN Y.OTAOUAO IRCHDA E. NORRIS ITErAN N. REINKe PAUL A. GRAILE rDOUON LEE LINDA J. JOACHIM ...,IonHC'f'5 ", LAW A LAw COnpOrfAHOH 18111 DAVits PAClne eC,..ICR "4' BISHOP ST"UT HOHOLULU. HAWAII oeOl.1 TrLCPHONC 18081 814'70.10 'ACSIJol'LC 1110111 !U,J.,JOII August 5, 1988 Mr. Guernsey Curran III FIRST HAI~AIIAN BANK 161 S. King Street Honolulu, Hawaii 96813 DELIVER BY HAND Re: Hr. and ',Irs. Howard 11ichael rlachado Dear Pete: I enclose herewith the fOllowing documents: (1) Executed copy of First Amendment to Declarat ion of Revocable Trust of Howard flichael rtachado; (2) Original First Codicil to Last Will and Testament of Howard Michael rtachado; (3) Executed copy of Linda Jean Machado Revocabl~ Living Trust Agree~ent; and ~Iachado. (4) Original Last ~ill and Testament of Linda Jean Pete, I would appreciate your retaining these docur.tents in the First Hawaiian Bank vault for safekeeping with Mr. Hachado's original Nil! and Declaration of . JUJW 17 '96 lO:5IA1'I FHR JRIIST GROUP 808 5257115 .. ". l'.1~~O J.uor:l'. J. ,J,J.a. \t. ....,,1'1, .'11'" ~O. 2m ~.<3/3 sSI .. r"5 I b'~~lr ~ STAT! OF HAWAII CITY AND COUNTY OF HONOLUtu . . "'PFIDAVT~ I, B1RB~RA Y. sAMBU!NO, Assistant Vice President of the Firat Hawaiian Bank, ~einq duly sworn accordinq to law, depose and .ay that: 1. BY latUr dated January 25, 1996, steven J. ScbifflDAn, Ear;(. was informed ~at we did not hold the oriqinal Will for Howard MiChael Machado, that in fact, to the ~est of our knowledge, our reoords indicate it was being held at the law ottice of Elliot H. Loden. A copy of the letter is attached hereto and 1 hereby certity that the copy is a true and correct copy of the original letter. 2. At no tillie, has our inlltit.ution had in their posses&1.on the original Last will and Testament of Howard Michael Machado 4ated April 24, 1986. "''if' " 17, 1''16 sworn and Subscribed to bedEorlllS this .DE. day of ~ ' 19~6. , :::J . .J NOTARY PUBLIC My cOlllllliseion xpirclIl: f.;J.ll-'11 lllluurMIIiIIlt ,..1...Yo ... ~~"""""'~/;-d ~"~oTAIl~"~ .f -~ 1* \, "'fJB' ,C l,.., cJ" . 1#. ..... ';Ii', "W.!.' .Alfi/....'~~~"": OF \~'Ilf" :; '; ":' oo:.. .. 'I': .oot' ." ....'...... .... ..........'.. :.:&:11 :: "I'" .. 'II: '1;" ,... .....1. ....,......1.11. ~, :: 2 F!,! ......... 099999-OOOJ4/Scplcmher2J, 1996/1lIlW/PARlS6KJ4 IN RE: HOWARD M. MACHADO. SR.. DECEASED BEFORE THE REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA .;<) NO. 96 t:,S'~- ORDER OF REGISTER AND NOW, this :t. i;:;li...rJay of September. 1996, upon consideration of the Petition for Probate of Photocopy of Last Will and Testament of Howard M. Machado, Sr.. and hearing held in connuciiun with said Petition on Tuesday, June 18, 1996, it is hereby ordered and decreed that the photocopy of decedent's signed Last Will and Testament, dated April 24, 1986, be admitted to probate as the original Will of the decedent in lieu of the original Will, and that the first Codicil to Last Will and Testament of decedent, dated August 4, 1988, be admitted to probate. .., - Olll B;: , T.J ,.. Will . ..,. ~a: I . I~ ~ ~IPi '" t) !l ., .. .. iI: ... ci! ~ _ ~ . !~~ i7. - 0- 8 ... " . . ! - . - ~o. - ~ ~~ ...... ~~! j " ~ ~: I~ ~~ ~J:: ;; ... ... - 5 i .. I!! fll ~ HlII KU."O~'Il.'''"U.'". nit. OtfWlO'OO.....,.lrUnJI'I.l" . . '. h.O....1I SERRATELLI, SCIlIFFMAN & BROWN. r.c. . . SUIU 106 2040 IJNOIUnWrH Ru.,n ", ItAWtll~.u.rA 17110.94lU . '. , . ." IN THE ORPHANS' COURT, CUMBERLAND COUNTY, PENNSYLVANIA IN RE: Estate of Howard M. Machado, Sr., Deceased AND NOW, this ORDER day of , 1996, it is hereby Ordered and Decreed that the copy of the Last Will and Testament of Howard M. Machado, Sr., dated April 24, 1986 and the original Codicil of Howard M. Machado, Sr., dated August 4, 1988 shall be admitted to the Court for probate and that Linda Jean Machado shall be appointed Executrix of the Estate. REGISTER OF WILLS fi~;'-.vw...,' '", ......... ~- "~T-' '<"'" ~ ,.., IN THE ORPHANS' COURT, CUMBERLAND COUNTY, PENNSYLVANIA IN RE: Estate of Howard M. Machado, sr., Deceased PETITION FOR PROBATE OF PHOTOCOPY OF LAST WILL AND TESTAMENT OF HOWARD M. MACHADO. SR. AND NOW COMES the Petitioner, Linda Jean Machado, surviving spouse of the decedent, Howard M. Machado, Sr., by her. attorney, Steven J. Schiffman, who requests that this Court permit the probate of the photocopy of the Last Will and Testament of Howard M. Machado, Sr. and in support therefore, avers as follows: 1. Howard M. Machado, Sr. died on December 21, 1995. 2. On April 24, 1986 he executed his Last will and Testament and the original was held for safekeeping by Elliot H. Loden, Esquire, Honolulu, Hawaii. 3. On August 4, 1988 he executed his First Codicil to his Last Will and Testament. Pursuant to Paragraph Second of the Codicil, the Will was ratified and republished in every other aspect except as stated in the Codicil. Said Codicil provided for the appointment of Linda Jean Machado as personal representative. 4. Both the original Codicil and a copy of the Will have been filed with the Register of Wills. 5. A search was conducted for the original Last will and Testament. By letter dated February 6, 1996, Attorney Loden advised that the original Will was mailed to Mr. Machado on April 25, 1988 (see Exhibit A). The Petitioner is unable to locate the original will. VERIFICATIon I verify that the statements made in the foregoing Petition are true and correct. I understand that false statements herein relating to unsworn are made subject to the penalties of 18 Pa.c.s. Section 4904, falsification ,to aU~iti..' ~ 7/J/l~ L DA J CHACO I=lC1-I181T: A , : .-/ J/(., .f.r.5 IIORACI. A rOIlN~ON IrRRY R DIIII II RICIIARD IX' ~IIIX'ARf C ROY WUDNIR. IR [f)MIIND G Ml'! R~ IAIX' ()IIICI~ JOHNSON, DUFFIE, STEWART & WEIDNER 301 M^RKET STREET P. O. BOX 109 LEMOYNE, PENNSYLV^NI^ 170'IJ.0109 TEU,PIfONE 717.761.1510 FACSIMILE 717.761. lOI5 IAMr~ A lOIlN~ON DAVII) W, DtWCr RALPII 1/ WRIGIIT, JR. DAVID I I.ANZA ImU'1I L III fCllrNG~ MARK C DUffIE September 23, 1996 Ms. Pauline Barkley Register of Wills Office Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 Re: Howard M. Machado, Sr., Deceased Dear Pauline: We have reviewed the transcript of the hearing held June 18, 1996, on the Petition for Probate of Photocopy of last Will and Testament of Howard M. Machado, Sr. We are of the opinion that the Petitioner, Linda Jean Machado has produced evidence sufficient to overcome the presumption that the instrument, dated April 24, 1986, which was offered as the last Will and Testament of the decedent, could not be located because it had been revoked by the decedent. The Petitioner, at the above.referenced hearing, presented evidence which established that at the time the decedent executed the First Codicil to his last Will and Testament on August 4, 1988, which, except for certain specific modifications, ratified and republished the instrument dated April 24, 1986, the original of the instrument dated April 24, 1986, could not be located. As you are aware, the original of the aforementioned First Codicil, dated August 4, 1988, was offered for probate. Accordingly, we are of the opinion that the instrument dated April 24, 1986, offered as the last Will and Testament of Howard M. Machado, Sr., can be admitted to probate, along with the original of the First Codicil to decedent's last Will and Testament, dated August 4, 1988. We have enclosed an Order admitting the aforementioned instruments to probate. Tha Petitioner, Linda Jean Machado, will need to execute the standard form Petition for Probete and Grant of letters on which she can give the necessary oath. Please do not hesitate to call if you have and questions. Very truly yours, JOHNSON, DUFFIE, STEWART & WEIDNER ~~4< Ralph H. Wright, Jr. RHW:par:56899 Enclosure LORI". SrRlLIlTl1I Sn,vrN J. SCIIIIIMAN MICIIArI. F. RRO"'N RONAI.IJ L. C.UIIOON GARY L. ROlli"" III.1J RonERT D. HAMII.TON VIRGINIA M. DIM ANI)RF.'" J. OSTRll"'S~1 GARTII A. STl'rIIF.NSllN OF COUNSEl. (Mil&: DC n~b(lsl') SHiff. 201 2080 IJNt;tlxlIl"'N RtlJ\l) ItARRJ'ifltlRI;,IIA 17110.%70 17171 HD.917D FAx (717) ~40.'4RI 1(~-t-- II c} /-- ft. ' 6 a-s- ,.." ., . December I. 1997 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Re: Estate of Howard M. Machado. Sr. Date of Death: December 21, 1995 File No.: 1996-00685 Dear Sir/Madame: Enclosed for filing and forwarding to the Department of Revenue, please find two copies of the Estate Tax Closing Letter with regard to Tax Form 706. Please time and date stamp the additional copy and return it to me in the enclosed envelope. Thank you for your assistance in this matter. Very truly yours, SERRATELLI, SCDIFFMAN, BROWN & All ON, P.C. SJS/dae Enclosure cc: Linda J. Machado, Executrix I.(utl I\.SlltlV.lUII SITITN]. Snllll",'N MICIIA"L 1=. nRlI\\'N RlIN,\II) I.. CAIJlt)(IS GARY I..I{Onl~(:JIIUI RllllI RTI). IIA~III.n)S VIIII;INIA M. Dr^, GARnl/\. SII.I'IIJ:N'I()N Or Cl)rN~I'1. IMU/.:IJt:lhlll("..ll) ~l'llI 11111 August 29, 1996 Register of wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 Re: Estate of Machado Attn: Cheryl Dear Cheryl: Pursuant to our telephone call of yesterday, enclosed please find an Estate Information Sheet for filing. Please time and date stamp the additional copy and return it to me in the enclosed envelope. The attachment explains the reason for the filing. Would you please contact me as soon as possible with the assigned Revenue number so that we may request the extension of time to file the inheritance tax return. Thank you for your assistance in this matter. Sincerely, SERRATELLI, SCHIFFMAN BROWN & CALHOON, P.C. l_L fcl".j !ltl,d~/ Debra A. Evangelisti, Paralegal no ~ "- .!IHlI1.l!l.:i~IL\III\\NRtl:\1l /dae II\RIiI'lll'lit;.I',\ PIIlI.tJH\ 17171 ~~O.~17D F-\\ (717)\.iU.'HHI .~.:~.. . Enclosures ~'_J ~-:.: cc: Linda Machado 1 ....I - cc :E U) U) :5 (.) I- U) = - u.. I I / I \ I , i \ ~ ! I 8j~ , t rn ~ 0 .-l .... :;:j 9 .-l ::: ;: ....8~$ 0: :: o ~ oj ~ ~ ~Ji. \ ~ ~ c ~ ~ -, 2 . < c t a:;:j . ~ ;; ~ ! '^ }. ~ .-la I .:l <0 '" \ <0 -, I I = I . , I ; , I ! ....;. \(J 'I;' ".un:) I :'191:) ! \ I \ \ I no: Vd II ~v:~ L6. \ ~Ii" . :.,',. .,~.l ~ h' April 4, 1996 loRi K. SERRATEU,I Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 Sn.VF.N J. SCIIIHMAN MICIlAEI. I'. IlRO\l:'N Re: Estate of Machado RONAJ.1lI. CAII100N Attn: Donna GARY L RomSCIIII,(J Dear Donna: VIRGINIA M. DIAl> Pursuant to your request, enclosed please find the original and two copies of the replacement Order for the Petition which was mailed to your office on April 1, 1996. RORERT D. IiMtII.TON GARm A. STFJ>IlENSON OF COUNSEl. (MD & OC RU.\ONU) Thank you for your assistance in this matter. Sincerely, SERRATELLI, SCHIFFMAN BRO~ ' CALHOON, i. C. D.dA:~:ft!.!: Paralegal /dae Enclosures SUITE ID6 2040 lJNGl.fSmlJ'N RUAIl HARRISBURG. rA 17110.9445 (717) 54D.917D FAX (717) 54D.54sr .c~ " '\ . ~\" . l'; , '" I I , f' ~ . . i ,'" f . 'J I >- . 0, f> . . .J . ~ ; f . . , .' , ....: ;.. . , J -, ~' i. ~ .' . .1 ~.' '.. , &.-.,.. . t( I I I I i , I .-, I I I I)~I l~(l .-, i ; , \ \ I \ "\. ~ , ' . " :1' ., ,,)1 8alM u' / '. I m l~ '; ,...J " ~~ ~ --.-." ~8~~ @ 0] 0- ~ 1~ 8 m! .~ .. ..... ~ Ii ) & ~5 ~ u : 3 3 ~ : ~ it ~Ol 8 o ..: ::..: B · ..: uctl . I>l III ~Vl - x ::: / '~ . ~ i -t. . I: ~ - 7 - i ; ; ;: ;- ': - " f1 ~, t? L.O 1 ,.- \; ',~ t;," 08 'f'L, - (" C; :; . ~._._-~ ---- ._ t _:~---- --- . ' .......-...,M. c..- e. )/ ,. )/";,{,/) /1.le '. ,./" , 1/~!'lj/ '7/ /. C - /)) / " 'I l.J:l -l!'d";...) [ Internal Revenue Service Center Mid-Atlantic Region Department JI ttle '" reasury 1l0-;>l{P/.!IJ Dill. i!O~ 1. ~ lQQl EIl.Il. 01: 1I0W/UUl M. MACIIADO, nil. o.c.cs.nt'. Soc.11 s.curtly Humber: 5'{6-lt1t-h651IV Olle 01 Dttlh: DECEMBER 21, 1995 Pinon to Conllct; BAnDAIlA FUNK Conl.ct Ttltp/lon. Humbtf: 215-516-39116 . LINDA J. MACIIADO 3 ~'OX'I'A II. COURT MEGIIANICSBURG, PA 17055 EllIl. TII CloaJng LIUlr (Thl. I, noli blll tor 'II dUI) Our computation at the Federal tax llablllty tor the above estate Is sltown .below. It does not Include any Interest or late payment penalties that may be charged, but other penalties have been conslde~ed In the computatIon. You should keep a copy at this letter as a per1ll8DeDt record becau8e.yoUr attorney may need It to close the probate proceedings tor the estate. This lotte,r"'1s evidence that. the Yet!eral tax return tor the estate has either beeD accepted as tiled, or has been accepted atter an adjustment that you agreed to. This Is not a tormal cloRlng agreement under section 7121 at the Internal Revenue Code. We will Dot recpeD this case, however, unless Revenue Procedure 94-68, reproduced on the back at this letter, applies. It ycu have aDY quest laDS about this letter, please write or call the persoD whose name and telephoDe number are shown at the top at this letter. It you write to us with quest laDS about thl8 letter. please provide your telephone Dumber and the .08t cODvenleDt time tor U8 to call It we Deed additional IntormatIon. Please attach this letter to any correspoDdence to help us Identity your case, Keep the copy tor your records. Thank yu~ tor your cooperatIon. SIDC rely yours. ~{t1. Dlre~r. Service Raclosure: Copy at this letter Tentative tax ................................................ cl . . . . S -0- Less: Awegata gilt taxes payable (lor gilt~ made al1er 12-31-78) ............ $ -- UnlIled credit ................ . , . . . . . . . . . . sl9c, tlOO. 00 Credit lor State death taxes .... " , . . , . . . . $ -0- Credrt lor Federal ~ taxes (on gilts prior to 1-1-77) . . . . . . . . . . . . . . $ -0- Credit lor foreign death taxes ...... . . . ' . . . . . . . S -0- Credit for tax on prior lranslors , . . . . . . . . S -0- , TOlalsubltacllons ..... ....., .....",.,.......,..5 19:',:,JO.OQ Net estate tax , ,S -:- Penallte,. II any . . . . . . . . . , , $ IO"~1 / A hearing was held on June 18, 1996 with regard to the Petition for Probate of Photocopy of Last Will and Testament of Howard M. Machado, Sr. There has been no ruling as of this date with regard to the Petition. This Estate Information sheet is being filed for the purpose of obtaining a Department of Revenue file number so that an extension of time for the filing of the Inheritance Tax return may be requested. . ...... .... ... r ~~. _ \ \ I,' '_1,. .,..... /__h_..., ., i , L! : :3 Z C:. ~ ~ ,~~ ~ .' < tt: Ooll 0 o e5 - ct. ~ · lil 0= : (,I). V) .- / I-. --- ... 'i . Q) 00 :J o .c t:: :J o UQ) ~ffiC') c::J.... :J eTo .!!10CJ)f' o;;uQ).... :>-000 -c::J<l: OmOQ. "- L: J: .. Q)Q)t::Q) 'lii.o:Jiii .- E 0 := ~:J U ffi a:U....U "--.. '), ~, . i ~ , " I', " , :i: ~ , -~ ~ ~ . II. E . .1 . - T i .;. ] . !- " .: i1 "'-:' \ . ._--.....-. -..-..... --'-.-' ..-. r-- .. o. .. ~ . ~tt I . I " , {..; , "'~ , 1 ! (\ ,,, r ~, l/' F" ,. ~ l . ., . '., -I . . . r-. '.. \. . ,. l i , '., ...;. ~~ . " / Y' ..' \, " 't. .. . .... ~., ----..,."".,,- 4~. ~ _ i ". ...~ " -, ... ..... "'J " .' ~ ~ - - - - - '. - 1;: - '" - 0 .c - 1:: '" ~ - 0 : U . '" cC"'" - 4, CVl_ ..!!l "'1;:0 - _0 r-- .- U '" > - :::.",go<( - ola1::c.. &.."'C::s .. ClJ ClJ 0 iU t;.oU"in 'lib e OJ ~ OJ '" c IlGUOU ~, ~--:--... " ~ \:)-.... \ -- \(\ N 1St N N ,') ~) I ~) .. 1St r- .. I , . ) i . . , u ~ '~ ~ ~ ,~. :<~ooll8 Cg!5:a: :I: :~~CQ6 '. .. ::: , .~ " ~ . 7 "- !;i . =- - ; " ;, '} L .:J i .. I ", . . __1 ~....,.......- -.._.--.-.:--..----....A.."""""_ ~~ ,..." 1.:' . ., -'. .- ,-,,--"--... ~~"~~i 1 'j Cj! 5 ~~ ",- 1 " " 8 ~ ~u ~o ;n.::s= ..... z'C{~'" ~c....o- xOlicr<< u%' _a: ~<~!!ci ::;ULoOoa: -'-"7......::1 ~::-lrV.lQ C(~e~~ rr.......lJa: ~~c{~~ "UD .... J: o ;5 .. ( \ .:~ , i'" . , t ..~'.;. ,(>. .' I ~,. L L! . ~ :z; , ... .~ :S;Zz -. .. ~ 0 : < t:: 0 II 0 o~S:'" ~ · t:l u~ .: V) V) ", . , ;.. # '{t. ,I . " ~ , :.: .~ . ~ '" i , - ~ - 7 ~. . ;- - ., " ~'. . ;; .." , I~ i' j " ,; - .' t' \ 'r, ., ____t -----..,."..",- '. t.- - ...,.:..... ; . ~-~-~..:JId. r';;-;' \ , 4\ ,,' " .' ~ I , )- J ~' ~ .... /..)-: /J3-.s~ ~ rOR 0"'E50F DEAH~ .FTC" 12/]1191 CU[CK H[nr IF A SPOUSAL f> . I'" co"~mIMhl:\'lf:.MIW.I~ANIA HAnRISa&~t.~\21'0601 INHERITANCE TAX RETURN RESIDENT DECEDENT (TO BE FILED IN DUPLICATE WITH REGISTER OF WILLS COUNty CODE Rtv', 1~OOE)( t{7.'4) CAB H P L E P 0 C R C K 0 K P 5 C P o 0 R N R D E E 5 N - T FILE NUMBER 0/5."'5- lrAIIClG -, flUMO[fl D E C E D E N T DECEDENT'S NAUE (lAST. fiRST. AND UIODl[ INlTIAlI MACHADO SR. HOWARD M. ocnOENY-S COUPLET E "'00"[55 3 FOXTAI1. COURT MECIIANICSJlURG, PA 17055 DATE OF nllUH 05/08/19/,6 DATE OF DEATH 12/21/1995 SOCIAL SECURITY HUUDER 576./,/,.1,65/, CUMBER1.AND County (IF APPLlCADlEISURVIVINQ SPOUSE'S NAUEIlAST,FIRST AND MIOOLEIHIIIAl) SOCIAL S[CUIUTY NUMOER MACHADO LINDA J. 220-54-34911 X 1. Oftginal Return 2. Supplomonlal Return 4. Limited Estate 4.. Futuro Interest Compromise (lor dalos 01 doalh allor 12-12-82) [R] 6. Decedent Died Teslalo 0 7. Docedent Maintalnod a liVIng Trust (Attach co 01 Willi (Attach a co 01 TrusI) ALL CORRESPONDENCE AND CDNFIDENTlAL TAX INFORMATION SHOULD BE DIRECTED TO: AMOUNT RCCEIVCO{SEE IHSfRUCIIOflSJ 233 160.85 Remainde, Relurn (lor dalo, 01 doalh pilar 1012-13.82) Fede,al Estate Tax Return Required Total Number of Safe Deposit BaKes o 5. o 8. NAME STEVEN J. SCHIFFMAN COMPLETE MAILING ADDRESS SERRATELLI, SCItl!(!lMAN, llROIIN Er:\:ALHOON 20/,0 1.1NGLESTOIffl rRD. ,SUITE iiii; HARRISBURG PA 17110-9/,83 Nono Nono Nono None None None None ES . R E C A P I T U L A T I o N TELEPHONE NUMBER 717 5/.0.9170 1. Real Eslale (Schodulo A) 1 2. Sleeks and Bonds (Schodulo B) (2) 3. Closely Hold Slock/Partnership Inlo'osl (Schodulo C) (3) 4. Mortgages and Noles Rocoivablo (Schedulo D) (4) S. Cash. Bank Deposits & Miscellaneous Personal Property ISch_ El (5) 6. Jo,nlly Dwnod Proporty (Schodulo FI (6) 7. Translors (Schodulo 0) (Schodulo L) (7) 8. Total Gross Assets (total lines 1.71 9. Funeral EKpenses. AdministraUve Costs. Miscellaneous E'pons.. (Schodulo H) 10. Dobis. Mortgago Liabil~ies. lions (Schedule II 11. Tolal Deduclions holallinos 9 & 10) 12. Nel Value of Eslale (Llno 8 ".;nus Line 11) 13. Charitable and Govemmonta18equests (Schedule JI 14. Nel Valuo Sub oello Ta, (line 12 ".;nus line 13) 15. Spousal Translers (lor dales 01 doalh aher 6-30-94) See Instructions for Applicable Percentage on pago 2. (Include values from SchedulEt K or Schedule M.) 16. Amounl 01 Une 14la,ablo a16"!. rale (Include values from Schedule K or Schedule M.) 17. Amounl ollino 141axable allS'l, ralo (Include valuos !rom Schedule K or Schedulo M.) 18. P,incipalla, duo (Add la, !rom Lino 15. 16 and 17.) 19.Credits/Sp Poverty Plior Payments Discount (19) (20) 0.00 0.00 -' -:J '.,J ;", .:h 0.00 (9) (8) 8,16/..83 1,3/,4.21 (II) (12) (13) (14) 0.00 X = 0.00 (10) 9,509.0/, (9,509.01, ) (9,509.0/1) (15) (16) o . 00 X .06 = 0.00 T A X C o M P U T A T I o N (17) 0.00X.1S= 0.00 (18) 0.00 Interest + + 20. It line 19 is greate, than line 18. ente, the difference on line 20. This is the OVERPAYMENT. ~ 0 ICheek here II you are requesting a rolund 01 you, overpayment.1 21. \Ilina 18 is greate, than line 19. entor tho difference on lino 21. This is tho TAX DUE. A. Enter the Intelost on tho bal.lnce duo on LIne 21A B. Enlo' Iho lolal 01 Uno 21 and 21A on Uno 21B Th.. .. Iho BALANCE DUE. Make Check P. able to: Ro I.ter of Wills. A enl . . BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH .. .. oclur pe".llIeI 0 perlury, ec .areth.al h.av..... thi! return, inctudlnglccomp.anylng schltdules I ,I.alemenl...nd 10 Ihe besl 0 my kno...... edge Ind belle. I i! true. ''''''C,"nd compl.... dee'''' Ihll.III1",,'"I. hll t>o..lIporttd .llrut "",h' v.lut. 0"'",110. o. p"","' olh"lhl. Ih. OO"Ont' "p"...IIII" I. b...d o. 11I1.'or""~ol ~hlch prep.ater hl.lny k.no......ledoe. i~//t>: -; ~IGN lURE OF PERSON R SPONSlBLj FOR ~~'NG RETURN 1.1 NDA JEAN MACHADO OATE I ~/tltl'''/ 7.11 (WIl (f{ ~E~~m~kil~~~~-~pr--i7(i55---"-"-'''''---'---'' //oh ') SERRAn:L1.I, SCHIFFMAN, BROliN [, CALHOON O~E I 2040 LINGLESTOWN RD., SUITE 106 HARR i~;ljURG:- Pt.: -. i iiiiJ-:cjMl3"" -.. - - --.. -.. - - -. -.. (21) (21A) ( 21B) 0.00 0.00 0.00 Form 1500 IRet. 7.9"1 cO"~N\I\lrtm~~~/hYAN1A SCHEDULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES PII'" Prln' or T . FilE NUMBER REV- 1511 EX. n.8I) ESTATE OF HOWARD M. ITEM NUMBER A. MACHADO SR. SSI 576."" ./,65/. 12 21 1995 DESCRIPTION AMOUNT 1 2 Fune,al Expenllt: Myers-Harner Funoral Homo Honolulu Momorla1 Sorvlce (See Attached Itemization) 3,688.00 2,252.53 B. Administrative Costs: 1. Personal Representative Convnissions Social Security Number 01 Personal Representative: Year Convnissions paid 2. Anorney Fees SERRATELLI, SCHIFFMAN, BROWN & CALHOON 2,000.00 3. Family E.emplion Clalmanl Relationship Address 01 Claimant at decedent's death SI/eel Address City Slale Zip Code 4. Probate Fees Register of Wills 91. 50 C. Mlscellaneoul Expenle.. 1 Geiger & Loria Reporting Service 114.80 (Transcript of Probate Hearing) 2 Filing Fee - Register of Wills 12.00 (Petition to Probato Photocopy of Will) 3 Federal Express Fee (Hawaiian Bank) 6.00 TOTAL (Also enlor on line 9. Recapitulallon) (II moro Ipaco II needed.lnlort addltlonallhoetl 01 samo Iln.) Copyright (tl'"4 form SCtlWA'. only CPS1tlems,Inc:. $ 8,16/..83 FOfm 1S00SChedul. HIRrt. 7.881 '" -;..:~._._-*.....--.....)j. -- .,:. \ , 03/05/97 14:45 COOPERS & LYBRAND ~ 717 540 5481 FUNERAL AND MEMORIAL 5ERVlC~ expeNSES R~: HOWARD MACHADO FUNERAL exPENSES: 1 Myers-Harner Funeral Home TOTAL FUNERAL HONOLULU MEMORIAL SERVlC~ exPENSES (INCLUDING TRAVEL): 1 STeRUNG COMMERCIAL PHOTOGRAPHY ~NL.ARGEMeNT OF PHOTO FOR USE AT MEMORIAL SERVICE 2 AMERICAN AlRUNES - HARRISBURG TO L.A. (ROUNDTRIP) (LINDA & ASH~ - $360. EACH) HAWAIIAN AlRUNES PROVIDED ROUNDTRIP PASSES FROM LA TO HONOLULU 3 ALAMO CAR RENTAL 4 CHEVRON (GASOUNE FOR RENTAL CAR) 5 HAWAIIAN AIRLINES. Rl!JMBURSEMENT FOR HOTELS IN L.1 DUE TO THE FUGHT CONNECTIONS IT WAS NECESSARY FOR US TO SPEND ON~ NIGHT IN LA. ON BOTH ENDS OF THE TRIP. (HAWAIIAN MADE RESERVATIONS FOR US UNDER ITS DIRECT BILUNG ARRANGEMENTS WITH THE HOTeLS FOR FUGHT CREW ACCOMODATlONS. I THEN HAD TO REIMBURSE HAWAIIAN.) 8 HARRY KOIZUMI HAWAIIAN MUSIC FOR MEMORIAL SERVICE 7 EAGLEVlSIONS VIDEO CORPORATION VIDEOTAPING OF MEMORIAL SERVICE 8 EAGLEVlSIONS VIDEO CORPORATION 2 EXTRA COPIES Of'VlDEO II MEALS: CISCO'S 1/14/98 GORDON B1ERSCH 1/17198 ASSAGGIO RISTORANTE 1/18/96 10 MAIL BOXES, ETC. 1/111/96 PACK & MAIL ITEMS FROM HONOLULU TO MECHANICSBURG 11 CAMP HILL ANIMAL HOSPITAL BOARD ONE CAT DURING TRIP TO HONOLULU 12 MISCELLANEOUS EXPENSES PAID WITH CASH VARIOUS MEALS. GROCERIES. AIRPORT & HOTEL TIPS. PAftKING. ETC. FOR WHICH WE PAID CASH BUT HAVE NO RECEIPTS TOTAL MEMORIAL & RELATED TRAVEL EXPENSES GRAND TOTAL - FUNERAL & MEMORIAL R!LA TED EXPENSES "C'I'.IEr, -1""lJ'" ::r. .. y lJ 1 ".:,nf., 5. , '"'I' /'" I'" ...'el' 'j 3,1l1l8.oo 31.80 720.00 190.99 211.50 73.50 200.00 363.54 20.00 45.15 45.95 112.76 47.69 102.85 300.00 NO. 651 POO2 3,688.00 ~252.53 .. 5.940.53 PURftOSE OF NOTlet: PAYKENT: REfUND t CA J : To fulfill the r.quir..~t, of S.ctlon 214~ (b) of the Inherltanc. and [.I.t. Ta. Act, Acl II of 1~9~. (12 P.S. Section ~1~S). O.tach the top portion of thl. Notlc. and .ub.11 with your pay..nt to lh. R.glsl.r of wills prlnt.d on the rly.r.. sid.. -- "ak. ch.ck or .oney order p.yabl. tal REGISTER OF MILLS, AGENT. A r.fund of a taM crldlt aay b. r.qu..tld by co.pl.tlng an "Application for Aefund of Pennsylvania Inh.rltanc. and E.tat. la." tREV-llI3>>. Application. Ar. ayailabl. at the Offlc. of Ih. R.gl.t,r of Will., any of the 23 R.y.nu. DI.trlcl Offlc.. or fro. the Depart.,nt'. 24-hour an.w.rlng ..rylc. nuab.r. for for.. ord.rlng: In P.nnsvlyanla 1-800-362.2050, out.Id. P.nn.ylyanla and within local H.rrlSburg area 11111 7a1.aO~4, TOOl (111) 112-2252 (H..rlng I.p.lr.d Onlvl. OBJECTIONS: Any party In int.r..t not s.tl.fl.d with the a.......nt of taM a. shown on thl. not Ie. .ay obj'tt within .Ixty (60) d.y. of rltllpt of thl. Notlc. by: uwritt.n prot..t to the PA Depart..nt of R.venue, Board of App..l., Cept. 2111021, ttarrhburg, PA 11128-1021, OR --.I.ctlng to have the .att.r d.t.r.lnld at audit of the p.rsonal repr"lntatly., OR ..epp.al to the Orphan.' Court. AO"IN- ISlRUIVE CORRECTIONS: F.ctual .rror. dl.cov.r.d on thl. a.......nt .hould b. addr....d In writing to: PA Oapart'lnt of R.v.nu., Bur.au of Indlvldu.1 Tax.., A'TN: Po.t A.......nt Reylew Unit, Olpt. 2110601, Harrl.burg, PA 111211-0601, Phon. (1111 181-650S. S., p.g. 5 of the bookl.t "In.tructlon. for Inh.rlt.nc. raM R.turn for a R..ld.nt O.t.d.nt" (REV-1S01) for an ..planatlon of adalnl.tratlv.ly corr.ctabl. .rror.. PENAL TV: INTEREST: Th. 15~ t.. a.n..ty non-participation p.nalty I. co.put.d on the total of the ta. and Int.r..t .......d, .nd not paid bafor. Janu.ry III, 19~6, tha flr.t day .ft.r tha and of tha tax a.ne.ty p.rlod. Thl. non-participation p.nalty i. appaalabl. In the .... .annar and in tha the .a.a tl.a p.rlod a. you would applal the tax and Int.rl.t th.t h.. baan .......d a. Indlc.tad on thl. not Ie.. For dat.. of da.th on or aftar 10']-~I, P.nn'vlyanla E.tata Ta. ba..d on the F.dlral E.tat. Ta. r.turn baco.e. d.llnquant at tha ..plr.tlon of nln. (091 'onths fro. the date of death. For dat.. of da.th prior to 10-3-91, Pann.vlvanla Estata Ta. ba..d on the Fadar.l E.tat. r.. r.turn baco.e. dellnquant at the a.plratlon of alghta.n (18) .onth. fro. the data of d.ath. ra.a. which baca.. dlllnquent bafor. January I, 198Z bear Intar..t at the rat. of .1. (6~) p.rc.nt p.r annu. calcul.ted at a dally rat. of .000164. All t.... which b.ca.. d.llnqu~nt on or aftar January 1, 19112 will b.ar Int.ra.t .t a r.t. which will vary fro. calendar y.ar to cal.ndar y.ar with that rata annountld by thl PA Dep.rt.ant of Rlv,nu.. Th. appllcabl. Int.r..t ral.. for 1982 through 1998 ar.: Vur Interut Rat. Dally Inl.rut factor Vur Int.rut Rat. Dally Intarut Faclor 1982 20iC .000S~8 1981 .. .0002~1 1983 16iC .000U8 I9l1a-1991 11% .oonol 1984 11~ .OOUOI 1992 .% .0002U 1985 U~ .000356 1993-199~ 7% .000192 1986 1'% .00021,. 1995-1998 .% .0002U ulnterast I, calculatad a. follow.: INTEREST = 8AlANcE OF TAX UNPAID X NUN8ER DF DAYS DELINQUENT X DAILY INTEREST FACTOR .-Any Notlcl I..u.d aftar the t.. blce... dlllnqu.nt will rafllct an Intlra.t calculation to flft.an (IS) day. bayond tha d.t. of the 8......anl. If p.y.ant I. .ada aftar tha Intara.t co,putatlon data .hown on tha Notlcl, addltlon.1 Int.r..t au.t b. c.lculat.d. PURPOSE Of NOflCEl PAY"ENfl fa fulllll the r.qulre..nt. of S.ctlon 2)4~ (b) 01 the Inh.rllane. and [.Ial. 'a. Act, Act 21 01 199~. (72 P.S. s.ctlon 914~>>. Oet.ch the lop portIon 01 this Notice and ,ubelt with your p.yeent to the Regllter of Will. printed on the rev.r.. Ilde. u "ake check or ..onay order p.yable tal REGISTER OF HILLS, ACENT. REf UNO (CR): i r.fund 01 a t.. credit eay be raquesled by coapletlng an "ApplicatIon for Rafund 01 PannSylvanl. Inherltanc. and [state Ta." (REV-Ill)). Application. are available at the Olflce of the Aegl.ter of Will., any of tha 21 Aevenue DI.trlct Office. or froe the Departaant'. 24-hour an.werlng .ervlca nuabar. for for.. orderlngl In Pann.vlvanla 1-800-162-2050, out.lda Penn'Vlvanla and withIn local Harrl.burg araa (711)> 737-8094, faD a 1117) 772-2252 (H.arlng lapalred Only). OBJECfIONSl Any party In Intare.t not .atl.fl.d with the a..a...ant of taM a. Ihown on thll notlc. .av object within .I.ty 1601 day. of racalpt 01 this Hotlea bYl --written prota.t to the PA Depart.ent 01 Aavenua, Board 01 Appa.I., Dept. 2BI021, Harrl.burg, Pi 11128'1021, OR "alectlng to hava tha .atter dataralnad .t audit of the personal rapresentatlve, OR --appe.1 to the Orphan.' Court ADHIN- ISfRAfIVE CORRECTIONSl 'actuII error. dl'cover~d on thl. alle...ent .hould be addre..ed In writing to: Pi Depart.ent of Rev.nue. 8ur.au of Individual 'a..., AT'HI Post As.ess.ent R.vl.w Unit. D.pt. 280601, Harrl.burg, PA 11128-0601, Phone (117) 787-6505. Se. pagl 5 01 the booklat "In.tructlon. for Inh.rltance fl. Return for a Ae.ldent Dacadant" IREY-ISOI>> for an a.planatlon of adalnl.tr.tlvely correclabl. error.. PENALTY: IHfERESf: fhe IS~ t.. a.ne.ty non-participation panalty I. co~utad on the total of the tax and Intera.t a.se..ad. .nd not paid befora Janu.ry 18, 1996, the flr.t day .fter tha and of the tax a.na.ty period. Thl. non'partlclpatlon p.nalty I. app..lable In the sa.. .anner and In the the .aae tl.. parlod a. YOU would appaal tha tax and lnt.r..t that ha. b..n a..asled .. Indlcatad on Ihls not Ie., Additional PennlYlvanla [.tata Tax a..a.sed as . rasult of a change on tha Fad.ral E.tat. T.. clo.lng latt.r beco.e. delinquent at the ..plratlon alan. 11>> .onth fro. the det. the final notlc. 01 Iha Incr.a.a In f.der.1 [.tat. fa. I. rec.lved. fa... which baca.e d.llnquenl b.'or. January I, 1982 bear Int.r.st at Ih. ral. of .1. (6~1 percent p.r annu. celcuhted at a dalty ral. of .000164. All la.u which beea.. deUnqu.nt on or att.r January I, 1982 will bur Inter..t at . rata which will vary .fro. c.l.nd~r year to C.lendar year with Ihat rate announced by Ih. PA Depart.ant 01 Rev.nue, 'h. applicable Intera.t rat.. lor 1982 through 1998 aral ~ Int.rut Rat. Dally Inlarut Factor ~ Interut Aala Dally Intera.t Factor 1982 2U .000548 1981 .. .000247 1913 '6. .000438 193861991 11:C .000301 1984 II:C .000301 19'2 .. .000247 1985 U~ .000356 19'J.I994 ,. .000192 1986 IU .000214 1995'19'8 .. .000247 '.Interut I. calculaled a. follow.: INTEREST = 8AlANcE OF TAX UNPAID X NUnDER OF DAYS DELINQUENT X DAILY INTEREST FACTOR -'Any Notlc. l.sued aft.r the taM becoae. d.llnquent will refl.ct an Inlere.t calculation to flftaen (15) day. b.yond Ih. dal. of the ........nt. If pay.ent I. .ad. .Itar the Intere.t co.pulatlon d.t. shown on the Notice, addlllonal Intere.t au.t be c.lculated. /5'1.;,~3 .~ .,'l, * COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF I'NDIVIOUAl TAXES INt€RIUNC[ AX DIVISION DlPI. lUlot HlRAIIIURQ, PA UUI-DbDl NOTICE OF INIIERlTANCE TAX APPRAISEHENT, ALLOWANCE DR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX 111.\"'111" III.'" STEVEN J SCHIFFMAN ESQ SERRATELLl ETAL 2040 LINGlESTWN RD 10 HBG PA 17110 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 07-07-97 MACHADO 12-21-95 21 96-0685 CUMBERLAND 101 HOWARD M Aftount R..itted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CD CDURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~ ifEV:i54TEX-Aj:jiTii:i=97riioricE--liririiiEiiii'ANcE-rAitAPpiiAisEHE'ii'r-;-ALi."owANcE-oli--nnn-------n DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF MACHADO HOWARD M FILE NO. 21 96-0685 ACN 101 DATE 07-07-97 TAX RETURN WAS: ( I ACCEPTED AS FILED I XI CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN I. Roal Estoto (Schodulo AI III 2. stocks end Bonds (Schodule 8) (21 3. Clos.ly H.ld stock/Partnership Int.r..t (Schedule C) (31 4. Hortg.g.s/Not.. Receivable (Schedule D) (4) 5. C.sh/Sank Deposita/Hllc. Parsonal p~op.rty (Schedule E) (51 6. Jointly Ownad Property (Schedule f) (6) 7. Tranlfar. (Schedule G) (7) 8. Tot.l Anats .00 HOTEl To Insur. prop.r . 00 cradl t to your account I . 00 sub"it the upper portion . 0 0 of thh forM with your . 00 tax paYllant. .00 .00 IBI . DO APPROVED DEDUCTIONS AND EXEMPTIONS: 8,164.83 9. Funaral Exp.n.../Ada. Co.ts/HI.c. Expen.e. (Schedul. H) (9) 10. Dobh/Hortgogo LiobUit1os/Lions (Schodulo II (10) 1.344.21 11. Totol Doductions (11) 12. Net V.lu. of Tex Return (12) 13. Charlteble/GovernMental Bequ..t. (Schedul. J) (13) 14. Not Voluo of Est-to Subjoct to TaM 1141 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17 and 18 reflect figures that include the total of ~ returns assessed to date. ASSESSMENT OF TAX: 15. AMOUnt of llno 14 .t Spousol r.to 1151 16. AMOunt of Lin. 14 t.xebl. .t Line.l/Cl... A rat. (16) 17. A~ount of LIn. 14 t.xebl. .t Coll.teral/Cla.. B r.te (17) 18. Principal Tax Due TAX CREDITS: q.linq n4 9.509.04- .00 9.509.04- will .00 .00 .00 .00 .00 .00 .00 X' DO. X.06. X .15. nSl PAYHEHT DATE RECEIPT NUHDER DISCOUNT (+1 INTEREST/PEN PAID (-) AHOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE .00 .00 .00 .00 . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS lESS THAN '1. NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR). YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) RESERVAfIDH~ E,tet.. of d.e.dent. dying on or b.for. D.e.lb.r IZ, 1982 -- If eny future Int.r..t In the ..tat. I. tran,f.rr.d In po.....lon or .nJoy.ent to Cle.. . (eolleter.l) blneflel.rl.. 0' th. d.e.dlnt .ft.r the .~plretlon 0' any ..tat. for 11ft or for y.ar., thl Co..onw..lth h.r.by .~pr...lY r...rv.. the right to appr.I.. and ...... tr.n.f.r Inh.rltanc. Ta~" et the I.wful CI... B (eollat.ral) r.t. on .ny .ueh future Int.r..t. PURPOSE OF MlTlCE: To fulfill the r.qulr...nt. of S.etlon ZI~O of the Inh.rltane. and E.t.t, T.~ Act, Act ZI 0' 1995. (72 P.S, Section 9140 J, PAYMEHh D.t.eh the top portion of thl. Hotle' and .ub.lt with your P'Y',"t to the Rlgl.t.r of Will. prlnt.d on the r.Vlr.. .Id,. nHek. ch.ck or .0nOllY ordu payabl. tot REGISTER OF MILLS I AGENT REfUND (CA) I A r.fund of e tax credit, which va. not r.qu..t.d on the T.x R.turn, .ey b. r.qu..t.d by eo.pl.tlng en "Application for Re'und of p.nn.ylv.nl_ Inhlrltene. and E.tet, T.~" (REV-IlI3). Applleatlonl .r. evallable .t the O"le. 0' the R.gI,ter of will., any of the 23 R_v,nu. DI.trlet Offle... or by callIng the .p.clel 24-hour an.werlng ..rvle. nusblr' for fori' ord.rlngt In P,nn.ylv.nle 1-800-162-2050. out.ld. P.nn.ylvanla and wIthin locel Herrl.burg .r.a (717) 787-8094, TOOl (717) 77Z-ZZS2 (H..rlng I.p.lrad Onlyl. OBJECTIONS: Any perty In Int.r..t not .atl.fl.d with the appr.I....nt, allowane. or dl.ellovanc. 0' d.ductIon., or ........nt of t.x (Including dllcount or Int.r'lt) a. .hovn on thl. Hotle. IU.t obj.ct within .I~ty (60) day. 0' r.c.lpt 0' this Notice byl nvrltten protllt to the PA D.part.,nt of Rncmu., loard 0' Appa.ls. D.pt. 2810Zl, tlerrhburg, PA 17121-1021, OR n.lectlon to h..... the ..tter d.ter.ln.d .t ItUdlt of thl account 0' thl p."ond rlpr...ntatlv., OR --app..1 to thl Orphan.' Court. AlliUM ISTRATlVE CORRECTIONS: factual .rror. dl.cov.rld on thl. ........nt .hould b. .ddr....d In vrltlnG tal PA D.p.rt..nt 0' R.venu., Bur.eo 0' Indlvldu.1 Tax.., ATTNI Po.t A......."t A....I.v unit, Dlpt. 280601, Harrl.burg, PA 17128-0601 Phone (111) 717-6S0S. S.. page 5 0' the bookl.t "In.tructlon. 'or Jnherltanc. Tax Return for a R.,ld.nt Decldent" IREV-lS01) for an .~planatlon of .d.lnl.tr.tlv.ly corr.ctabll .rror.. DJSCOUNT: I' any tex due I. p.ld within three (3) c.llndar .onth. aft.r the d.eedent', d..th, . fl.... p.rcent 15Z) dl.count 0' the tax paid I. .llov.d. PENALTY: The 15X tlX IIn..ty non-p.rtlclp.tlon p.n.lty I. cOlputed on the total 0' the t.x Ind Int.r..t .......d, end not paid b.fore Janu.ry II, 1996, the flr.t day I'ter the .nd of the ta~ aan..ty p.rlod. Thl. non-p.rtlclp.tlon penalty I. 'PPI.labl. In the .a'l .anner end In the thl .e.. tl.e p.rlod .. ~ou would app.el the tex end lntere.t that h., bien .......d .. Indlc.t.d on thl. notlc.. INTEREST J Int.r..t I. charged beginning with 'Ir.t day of d.llnqu.ncy, or nln. C91 aonth. Ind on. Cl) day fro. the date of d..th, to thl d.tl of ply..nt, Tax.. vhlch beca.. dellnqu.nt b.fore Janu.ry I, 198Z bear Int.r..t .t lh. rat. of .Ix (6X) parc.nt p.r ennui c.lcul.ted et . dally r.t. of .000164, All tIX.' which beca.. delinquent on and Ift.r January 1, 1912 will b.er Int.r..t at I r.ta which viii vary fro. cel.ndar ylar to e.l.ndar ~.ar with th.t r.t. announead bw th. PA D.pert..nt of R.v.nu.. 1hl appllcabll Int.re.t r.t.. for 1912 through 1997 ar'l '!!!! Inhra.t Rat. DAlly Interllt FActor :!!!! tntere.t RAt. nally tntare.t FActor 1912 20;( .aOOS41 1987 'X .000247 1913 16;( .000418 1911.1991 11:< .000301 1914 11;( ,000101 1992 'X .000Z47 1915 UX .00OSS6 1993-19'" 'X .DOUn 1916 10;( .000174 1995-1997 'X .000247 .~Interllt h Cllculat.d .. follow.: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Hotlc. I..ued .'t.r the tex beco..' d.llnquent viii r.'lect an Int.r..t cllcul.tlon to fl'te.n CIS) day. beyond the dati of the ........nt. If p.y.lnt I. .ed. after thl Int.re.t co.putatlon dat_ .hown on the Hotlce. .ddltlon.1 Intue.t lIU.t bl c.lcul.t.d. STA'l'US REPORT UNDER RUI,E 6.12 Name of Decedent: HOWARD MICHAEL MACHADO Date of Death: DECEMBER 21. 1995 Will No. 1996-00685 Admin. No. Pursuant to Rule 6.12 of the Supreme Court Orphans I Court RUles, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes No x 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: March 1. 1998 3. If the answer to No.1 is Yes, state the following: a. Did the personal account with the Court? Yes____ representative file a final No ____ b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may filed with the Clerk of the Orphans' Court and ~c e this report. Dated: .;J'/o-91 Slgnatur 0\ If: .- -. ,. " -- '"" c. r~~ ~-'- I.LI " r- C a: 0 ~:l UU -'-- Name (Please type or print) 2080 Linglestown Rd., Suite 201 Harrisburg. PA 17110-9445 Address (717\ 540-9170 Telephone Number Capacity: Personal Representative x Counsel for Personal Representative