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HomeMy WebLinkAbout97-00596 PETITION FOR PROBATE and GRANT OF LETTERS No,. ~, -q!) - Sj.l., To: &Ia/l 01 l':ugoll" PI.. tn i Sk also known as _ ___.____. Register of Wills for lhe __~ Deceased, County of _~llm!~ ldlld __ in the Sac/III SfCurily No. _.1 0:1 -'~O -- 'I H26 Commonwealth of Pennsylvania The petition of the undersigned respectfully represents thai: Your petltloner(s), who Islare 18 years of age or older an Ihe exeCUI..2.!JL In the last will of the above decedent, dated _11ill:..2.'L...._ and codicll(s) dated N/1I named .,19~ f (Itlte relevant clrcllmstam:cl, e.._ renunciation, death or eJCecutor, eIC.) Decendent was domiciled at death In Clllllb",:lillld County. Pennsylvania, with IL!.!!-_Iast family or principal residence at .-l.QQ2.. DnlY"r Court. CilrUslo, PlI non. _ "Cwro.at.. /1 bb:^lu.l"-. . \. (1I111tr..t, number and munclpallty) Decendent. then ----.!2.!L.. years cf age, died J III v fl . , 19 97 at Carlisle UospiLal. Cilrlislf:l, Pennsylvania ~ . Except ilS follows. decedent did not marry, was nOl,divorced and did not have a child born or adopted after execution of the will offered for probate; was notlhe victim of a killing and IVas never adjudicated incompetent: N /11 Decendent at death owned property with estimated values as follows: (If domiciled in Pa,) All personal property $ 4.000,000 (If not domiciled In Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property In County $ Value of real estate in Pennsylvania $ 5. OOOl 000 situated as follows: 3301 Hoffman StreBt and 3619 Walnut street, H'lrr sburg, D'luphin CountYI 273 and 275 Mulberry Drive, Mechanlcsburq, Cumberland County WHEREFORE, petltloner(s) respectfUlly reQuest(s) the probate of the last will and codlcll(s) presented herewith and the grant of lellers testamentary theron. (1est8m~ntlrYj admlnlstrallon C.I,Cl,j admlnlstrltlon d.b.n.c.l.a.) I-I 1: I~ ~k ~~L\ ~~~~~llev. cA 93924 Sc tt S even .I, Ille" __ 94506_.\,2 Lvndon Hd. Favetteville. N1 13066 . L 111. O[l,,,,,,,,/C- ~n M E nick 09 Cl, CilrUs]e. I'll ] 7013 Pltnick Hd. Danville. CA 3r, 15 - - OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA } 88 COUNTY OF CUMBERLAND The petltloner(&) above-named swear(s) or affirm(s) that the statements in the foregoln. petition are true and correct 10 the best of the kliowledge and belief of petltioner(s) and that as personal represen- tatlve(s) of the "bove decedent petltloner(s) will well and truly administer the estate according to law. Sworn to or affirmed and subscribed [,TO, M Pltll. before me this 15th day of _ J~Y flY) 10'1 ~~' "'" RiN.lllrd lames Pitni.flkA , AAd!-' ~.... _ J'u J l'i ~__lif~ .~~...uJ/\ II.W.. ..-h- ., \" ~ . t' . c. A gift of property under this Articlc includcs my rights undcr arty relatcd insurancc policies or thc procceds of such policies. 0, I direct my Executor to scll any rcal propcrty that was uscd by mc as a pcrsonal rcsidcncc if it is not otherwise cffcetively disposed of undcr this . Article and my Exccutor detcrmincs that ( would not wish to havc thc rcsidencc prcscrvcd for my rcsiduary estate, and to add the proeccds of sale to my estatc gcncrally, E. A gift of mal propcrty includcs all my right, titlc and interest in any such property, ArtIcle V. Survival, If any bcncticiary should dic within sixty (60) days after mc, thcn he or she shall be deemcd to have predeccased me for all purposes of this will, provided that if my wife dies simultaneously with me or within said sixty (60) days after my dcath, shc shall be treated as surviving me for one-half of my cstatc and as having predeceased me for purposes of the other one-half of my estate. Article VI. Powers of Appointment. I declare that I do not by this Will intend to exercise any power of appointment. Article VII. Residue, A. I give my residuary estatc, rcal and pcrsonal, whcrevcr loeatcd, including any property mentioned abovc but not effcctivcly disposed of, to the Trustees under the Revocablc Trust Agreement that I have sigaed today prior to signing this Will, to be disposcd of as provided in that Revocable Trust Agreement, including any amendmcnts to it signed after today. I f for any reason this gift is invalid but the terms of the trust may be validly incorporated into this Will or otherwise carried out undcr this Will, then (i) I hereby appoint the Trustees under that Revocable Trust Agrcementto be trustecs under this Will, (il) I incorpolllle the provisions of that Revocable Trust Agreement into this Will (iil) I give my rcsiduary cstatc to thc Trustces under this Will, and (iv) I direct that my residuary estate shall bc disposed of in the manner provided in that Revocable Trust Agreemcnt but with the trusts thereby set forth treated as trusts tinder this Will. No death taxes, cxpcnses or debts of my estate shall be charged to or rcduce any marital share undcr said Revocablc Trust Agreement and all debts and administllltion expenses shall be computed and accounted for .3- ", I' '., t t', before computing the shares of such Trust. I direct my. Executor to follow any instructions contained In that Trust Agreement in making any tax election, including but not limited to the allocation of my OST exemplion. I direct that the taxes imposed by reason of my death upon property passing under and outside this Will shall be apportioned and paid in the manner provided in that Trust Agreement, Article VIII. Payments to Minors or Incapacitated Persons. Whenever income or principal becomes distributable (whether by a direction in this Will or by exercise of discretion hereunder) to a person under age 21 (described herein as the "Minor" regardless of the actual legal age of majority) or to an ineapacitatcd person, my Executor may make the distribution in one or more of the following ways (or any other way that seems appropriate to my Executor): A. If to a Minor who is a descendant of mine, by holding the property in a separate trust for the Minor until the Minor attains age 21. As much of the net income andlor principal of the trust as my Exccutor may from time to time determine shall be distributed 10 the Minor for any purpose. Any net income not so distributed shall from time to time be accumulated and added to principal. Upon the attainment of age 21 by the Minor, the property then held in the Minor's trust shall be distributed to the Minor. If the Minor dies before attaining age 21, the property shall be distributed to (I) the Minor's descendants surviving the Minor, per slirpes, or in default thereof (2) if the Minor was a grandchild or more remote descendant of mine, to the descendants then living, per stirpes, of the Minor's nearest ancestor who was a descendant of mine with issue then living, Or in default thereof or if the Minor was a child of mine (3) to my descendants then living, per stirpes. B. If to a Minor, by distributing the property to a custodian under any state's version of the Uniform Gifts to Minors Act or the Uniform Transfers to Minors Act, including a custodian selected by my Executor. My Executor may select any age for termination of the custodianship permitted under the Act, giving due consideration to selecting age 21 if that is permitted, C, By distributing the property to anyone serving as executor under this Will to hold the same as donee of a powcr during minority or incapacity, such donee to havc all the powers of an executor under this Will (including the power to apply the property fot' the Minor or incapacitated person) and to be - 4 - . ' I , ' ~,. compensated as If the property Were a separate trust, but with no duty to account to any court pcriodically or othcrwise. 0, By distributing the property to II guardiun of the distributee's property, E, By distributing the property directly to tlw Minor or incllpaeitated person, provided that property shall be distributed directly to a Minor only if the Minor has attained the age of fourteen and has thc practical capacity to own the type and amount of property in question. F. By distributing thc property to a trust existing primarily VI exclusively for the benefit of the Minor or incapacitated persoll, G. By applying the property for the use or benefit of the Minor or ineapacitatcd person. My Executor shall be free from any rcsponsibility for the subsequent disposition of the property if it is distributed in one of the ways specified in this Article, Article IX. Adopted & Non-marital Persons. A person adopted prior to attaining agc 18 (but not after) by me or by a descendant of mine shall be treated under this Will as (\ descendant. A biological descendant of mine shall not be treated as a descendant if surrendered for adoption with the consent of his or her parent who is myself or a descendant of mine in such manner that an adoptive parent substitutes as parent for the consenting parent. Under these rules, adoptions and marriages shall not affect prior distributions or other interests that have previously vested in possession, but they shall enable a person to rcceive distributions from or remainder or other interests in a trust still in existence. When a person is treated or is not treated as a descendant of mine under these tules, the same treatment shall apply to that person's descendants. To be treated or not treated as a descendant means to be treated or not treated as a descendant of mc and of any intervcning dcscendant of minc. Applicable law shall apply to adopted and non-marital persons to the extent not modified by these rules. Article X. Spendthrift Clause. No interest (whether in income or principal, whether or not a remainder interest, and whether vested or contingent) of any beneficiary hereunder shall be subject to anticipation, pledge, assignment, sale or transfer in any manner, nor shall any beneficiary have power in allY manner to charge or encumber his or her said interest, nor shall the said interest of any beneficiary be liable or subject in any manner whilc in the possession - 5 - , ,~ ,,',1 ," ., , of my fiduciaries for any lIablllty of such beneficiary, whether stich liability arises from his or her debts, contracts, torts or other engagcll1cnts of any type. Article XI. Fldu.clary Powers. My Executor muy, without prior authority from any court, exercise all powers conferred by this Will or by law, including without limitation any Fiduciary PowerS Act or other statute of Pennsylvania or any other jurisdiction whose law applies to this Will. My Executor shall have ubsolute discretion in exercisinglhese powers; subject, however, to any appllcuble requirements of ordinary due cure and loyalty. In order to fully effectuate the powers of my Executor, specific reference is now made to Probate, Estates and Fiduciaries Code, 20 I'a, C,S.A. * 101, et seq. Except as spccifieally limited by this Will, these powers shall extend to all property held by my Executor until the actual distribution of the property. The powers of my Executor shall includc the following: A. Power in my Executor to pay my debts as soon as practicable in the course of the administration of my estate, and to pay my funeral and burial expenses without regard to any limits otherwise imposed by law on funeral and burial expenses. I I' under law my wife is primarily liable for my funeral or burial expenses or the expenses of my last illness I hereby relieve her of such liability and direct that payment be made from my estate, B; Power to payout of my general estate administration expenses incurred in connection with real or tangible personal property located outside of my domicile. C. Power to determine what property is covered by general descriptions contained in this Will. D. Power to make any election available under the tax laws in such manner as my Executor shall determine, even though an executor may have an interest affected by the election, except where an executor is prohibited from participating in the election by another provision of this Will. E. Power to retain any property originally owned by me, and/or to invest and reinvest in all forms of real and personal property, whether inside or outside the United States, including without limitation common trust funds of a corporate executor, mutual funds, partnerships (including a partnership in which an executor is a general or limited partner), and other forms of joint investment (Which may but need not be managed by, advised by, or affiliated with an - 6 . " rllal estate, (II) to scll, cxchangc, lease for any period, mortgagc, alter, or otherwise dispose of such prol'llrty and to execute any .Instrument necessary to do that, and (III) to charge to principal the net loss Incurred In opellltlng or carrying non-income producing rcal property, M. Power to permit any individual eligible to receive distributions of income to occupy any real property or cooperative apartment or use any tangible personal property forming part of my estate upon such terms as my Executor shall deem proper, whether rent free or in consideration of the payment of taxes, insurance, maintenance and ordinary repairs, or otherwise, N. Power to employ a custodian, to hold property unregistered or in the name of a nominee (including the nominee of any bank, trust company, brokerage house or other institution employed as custodian), and to pay reasonable compensation to the custodian in addition to any fees otherwise payable to my Executor, notwithstanding any rule of law otherwise prohibiting such dual compensation. 0, Power to make secured loans,or unsecured loans if to my wife, my wife's estate, any trust established by either of us or if to a child of mine, in such amounts, at such rates of interest, and to such persons, firms or entities as my Executor shall deem advisable, and the power to engage in sales, leases, loans and other transactions with my wife's estate or any trust established by either of us, regardless of the fact that olle or more or all of the persons serving as executors hereunder are also serving as a selling or borrowing executor or trustee; provided that any such purchases shall be for fair market '/alue, p, Power to employ and to rely upon advice given by accountants, attorneys, investment bankers, and other expert advisers, and to employ agents, clerks and other employees, and to pay reasonable compensation to such advisors or employees in addition to fees otherwise payable to my Executor, notwithstanding any rule of law otherwise prohibiting such dual compensation. Q, . Power to accept or to decline to accept additilllls whether made by me or from some other source. R. My Executor shall follow any direction by the Trustees of a trust (excluding, however, allY interested trustee) with respect to allocations (of receipts and disbursements to income or principal) affecting property passing to that trust, - 8.- 11.'I.i _. , . . g, My Executor Nhall follow any direction given hy the TruNtees of a truNt (excluding, howcver, any intercsted trustee) with rcspcclto lImorti1.lltions . . affecting property passing to lhut trust. ' T, Power to continue uny husiness, incorporuted or unincorporated, for any pedod, and to do lInythlng that I could have done regarding the business, including without limitation the power (I) to invest additionul sums in the buslncss whether or not such investmcnt would otherwise be llppropriate for fiduciaries and without regard to any dUly to diversify investments (il) to select directors, officers or other employces of the husiness, and an executor or an officer of a corporate cxeeutor or u henetieiury hereunder l1Iuy nct us such director, officer or employee and l1Iay receive compensation for doing so (iii) to pay from pr.incipal the cost of liahility insurance for an exceutor or bcneficiary IIcting as director (Iv) to recapitalize, reorganizc or Iiquidatc the busincss (v) to redeem stO(lk under See, 303 of the Code, and the proceeds of any such redemption shall be applied in a manner consistcnt with the requirements of Sec. 303(b)(3) (vi) to elect deferred payment of estate tax under Sec, 6166 of the Codc and/or any corresponding provision of state law, and to charge interest on deferred tax . to Income or principal, and to consent to the creation of a special lien for deferred tax to be imposed on property of my estate even if the tax is imposed on property passing outside my estate (vii) to sell the business (inciudlng a sale to a co-owner even if the co-owner is an executor hereunder) without "testing the market" by solicitation of bids, relying instead on a qualified appraiser. My Executor may exorcise these powers despite having individual interests in the' business that might conflict with his or her interests as executor, ^~,lcle XII. Accountings & Other Proceedings. A. I direct that my estate be subject to independent administration with as little court supervision as the law allows, Except as otherwise specifically directed by a court of competent jurisdiction, my Executor shall not be required to render to any court annual or other periodic accounts, or any inventory, appraisal, or other returns or reports, whether required by statute or otherwise, My Executor shall take such action for the settlement or approval of accounts at such times and before such courts or without court proceedings as my Executor shall determine. My Executor shall pay the costs and expenses of any such action or proceeding, including but not limited to the compensation and expenses of .attorneys and guardians, out of the property of my estate, - 9 - , ,', I B. Bxcept as otherwisc specifically dircctcd by a court of cmnpetcnt jurisdiction, I direct t.hat in any proceeding relating to my estate service upon any person under a legal disability need not he mude when IlIlother person not under a disability is u party to the pmceeding IInd has thc sllmc interest us thc pcrson under thc disability, The pcrson under thc disability shull ncvertheless be bound by the results of the proceeding, The samc rule shull apply to non- judiciul scttlemcnts, rclcases, exoncl'ations, and indcmnities, Article XIII. Various Provisions Regarding Fiduciaries, A, Except to thc extent specifically provided otherwisc in this Will, references to my Exccutor shall, in their application to my estate, rcfer to all those from time . to time acting as cxecutors and if two or more executors ure eligible to act on a given matter they shull act by mujority. B. Individual executors shall rcceive compensation in accordance with the law of Pennsylvania in effect at thc time of payment, unless the executor waives compensation, provided that my wife and descendants shall serve without compensation, A corporate exccutor shall be compcnsated by agrcement with the individual executors or in the absence of such agreement in accordance with its fee schedulc as in effect at the time services arc rcndered hereunder. I authorize a corporate executor to charge additional fees for serviccs it provides to my estate that are not comprised within its dutics as executor, for example a fee charged by a mutual fund it administers in which my estate invests, or a fee for providing an appraisal, or a fce for providing corporate finance or investment banking services. I also recognize that a corporate executor may charge separately for some services comprised within its duties as cxecutor, for example a separatc fee for investing cash balances or preparing tax returns. Such separate or "unbundled" charges shall not be treated as improper or excessive merely because they are added on to a basic fee in calculating total compensation for service as cxecutor. Insurance proceeds and retirement benefits payable to my estatc shall not be subject to cxecutor' s compensation. C. No executor shall be liable to anyone for anything done or not done by any other executor or by any bencficiary. D. The fact that an executor is active in the investment business shall not be deemed a conflict of interest, and purchases and sales of investments may be . 10 - ." made through a corporate executor or through any firm of which a corporate .or individual executor is a partner, shareholder, proprietor, associate, employee, owner, subsidiary, affiliate or thc likc, and property of my estate may be invested In individual securities; mutual funds, partnerships, private placements, or other forms of invcstment promoted, underwritten, managed, or udvised by an executor or such a firm, 'E, I authorize my Executor to employ and rely upon advice given by investment counsel, to delegate discretionury investment authority over investments to investment counsel, and to pay investment counscl reasonablc compensation in addition to fees otherwise payable to my Executor, notwithstanding any rule of law otherwise prohibiting such dual compcnsation. I authorize my El'.ecutor to acquire and retain investments that present a higher degree of risk than would normally be authorized by the "prudent person" rule, I do not intend any type of Investment, no matter how risky or speculative, to be absolutely prohibited, so long as prudent procedures ure followed in selecting and retaining the Investment and the investment constitutes a prudent percentage of the trust, My Executor may but need not favor retention of assets originally owned by me, My Executor shall not be Ilnder any duty to diversify investments regardless of any principle of law requiring diversification, My Executor may retain and acquire property that does not produce income, subject to any restrictions or qUl\lifications of this power set forth elsewhcrc in this Will. F. The fact that an executor (or a firm of which an executor is a member or with which an executor is otherwise affi liated) renders legal or other professional services to my estate shall not be deemed a conflict of interest, and I authorize my Executor to pay fees for such services to such executor or firm without prior approval of any court or any beneficiary and whether or not there is a co- executor to approve such payment. I intend an attorney or other executor who also renders professional services to receive full compensation for both services as executor and the professional services rendered, except as specifically limited by law. O. I direct that the so-called rule against self-dealing shall not apply to an executor who ismy wife or a descendant of mine. Except when prohibited by law or by another provision of this Will, such an executor may enter into transactions on behalf of my estate in which that executor is personally interested so long as the terms of.such transaction arc fair to my estate, For example, such an - 11 - .J,_ ;'1 executor may purchase property from my estate at Its fair market value wilhollt COllrt approval. H, Any executor may delegate to a co-executor any power held by the delegating executor, but only if the co-executor is authorized 10 exercise the power delegated. A delegntion may be revocable, but while it is in effect the delegating exeeulor sha\l have no responsibility concerning thc exercise of the delegated power, Article XIV, Alternate or Succes,or l<'lduclarles, A. Any executor may resign without court approval at any time upon sixty (60) days written notice to thc beneficiary(ies) hercunder who then have vestcd interests, provided that, if II succcssor to such executor is appointed within said sixty (60) days, such resignation shall be effective as of the date of such . appointment. B. Except as provided in Article Il.A., each individual executor (including successors) shall have the right to IIppoint a successor individual executor by an instrument in writing, such appoinlmentto take effect upon the death, resignation or incapacity of the appointing executor. An appointment may be changed or revoked until it takes effect. I f I have named an alternate or alternates to the appointing executor in this Will, the appointment of a successor under this paragraph shall take effect only if and when those alternates fail to qualify or cease to act, C, The individuals (and any corporation) acting as my Executor may at any time acting unanimously by wrillen instrumentllppoint IIn individual or a corporation with fidUciary powers as a llo-executor. D, If thc office of cxecutor is vacant, and no successor takes office pursuant to any other provision of this Will, an individual or corporation with fiduciary powers may be appointcd as cxecutor by my wife if then living and competent, otherwise by a majority of my adult descendants then living und competent. E. An executor muy bc app(linted pursuant to this Article for a limited purpose or to hold only specified powers. - 12 - . I PERTIFICATtON QF NOTICE UNDER RULE 5.6(8,) Name of Decedent: Eugene pitnick Date of Death: July 8, 1997 Will No.: 1997-00596 To the Register: I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court Rules was mailed to the following beneficiaries of the Estate of Eugene on August 8, 1997: Name/Address .10an M. pitnick 1009 Drayer Court Carlise, PA 17013 Dr. Scott Steven pitnick 62 Lyndon Road Fayetteville, NY 13066 Richard James pitnick 28 VJ.a Contenta Carmel Valley, CA 93924 Brian Joshua Pitnick 1315 Lawrence Road Danville, CA 94506 the undersigned. Additional information --- Date: ~'L'i Ie;. i ,~~w Signature ~ ~;;l Name: Richard W. Stevenson, Esq. Address: McNees, Wallace & Nurick 100 pine Street P . O. Box 1166 Harrisburg, PA 17108-1166 Telephone: (717)232-8000 0\ N r:~l t~! 'Ca~acityi Counsel for personal representative ro- . ' ,,:~~ ~ Uu q.7- S-9~ McNEES, WALLACE & NURICK ATTORNEYS AT LAW 100 PINt $TRttT p, 0, BOX lIee HARRISBURG, PA 1710a _"ee T"'PHON<17171232.BOOO F~. 17171237 .B300 - hltp://WWW,mwn.Qom STBPIlANIB KI,mNPRLTB~ I)I~R(:"I' DIM,,(717) 23,.,228 11.M^II, AUDIU;SS:SIo:L11INPl!@MWN,COM _April 6, 1998 lS;'-, -1/- 1 ~~J Cumhcrland County CourthoUsc Rcgister of Wills Office 1 Courthouse Sqllarc Carlisle, P A 17013-3387 Altn: Cheryl Re: Estat~ of Eugcne Pitnick No.: 1997-00596 MWN File No.: 18270-0001 Dear Cheryl: Enclosed is II check in the amount of $24,000 in payment of the Pennsylvania Inheritance' Tax. Thank you, McNees, Wl\llace & Nurick )L"*<rtct' ,VI/(el}; 'lj/l~,,_c. Stephanie Kleinfelter cc: Joan M. Pitnick Richard James Pitnick 'Dr, Scott Stevell Pitnick Brian Joshua Pltnlck, Esq. . COLUMBUS, OH WASHINGTON, D.C. . --. ,. . ,c'"-H""!';"'H';I~,'-'~~~~wM.~~'ftIf._~~tA*~~~~r!,';,~1t~'~T,;I).;Wfl~i!!Pf_';~"-";~-'~""'c"""-~'" ",' '," ~~ , I~ \ ~;' "....0' ~:/j-,:,V.._~ LAW OrrICE$ McNEES. WALLACE & NURICK 100 PINE STREET p, 0, BOX 116$ H"RA'8I11UAO, p", 17108 Cumberland Coullty COllrthouse Register of Wills Officc . 1 Courthollse Squarc Carlisle, P A 17013-3387 ATTN: Cheryl 1,"11I",111"""11"11,,,11,,,11,1,.1,1",1111,11 \~ 'i. .~. 1; 'lifl~9iI" -:- . ir~-r :. _!_ .I: ~~'-~-'"~"~- J .:- !,; ... "I ,;.1. " " 1< "--~_._--._--...,~~_. .. ..-'--.::.-;..:'.~ L. ~.. J~~--"-"-'" ~}\\I~~~. .':,~jj.~t;~fA:(;tl:.':." { y: ;< "---,..,,.... .-. I APi ~_!..~J ,.; ,. "" :! ._..::;' '.. ,....'" 40 --- "'!Jro~:rr. ..f?..:;:- '. r ~~. ,.-' ~. "..- "'6139688 h'O'::::-:~."~:~::~___': '. Or:- :_; i: l, ;d " ,. ,c)" >;';;'1 '0 , " "j-',', "~I, 4C;a'.fi1i:IT;f'.L;.~{1l;\.,~!,;--i,.,ITti!:t':-:4 ::~~ ~ ';'T t"~ :.,,~;:-t_:~':C~~~~~~:"'-~~U~-"~~~,I~t'::;,r:~!:?'P,.;~~:== ="':~:_::-:. ,l .~- ~ ~ ;, ~i'4~'>'-' ' " ,r. :;'1; ~' \tt~:' , '\ __, 11.- .. '\-- ~ 'tit h _:,L~,\.. 11' , ", C\,:'" '- ,,', -, ,t II..... .)!, · - "!1-' ~; '. of'J " '. < ,"" ._'11." . . .\ :.. 'we ,':) " 1,'*" .'~,' I c.;, ", ,,'" " ,.;, ' ,.... if '\-, j '-',-'<f;&.-,;_" . ';'l'\ '.,., ' - !' ',. ' - t-',. -f- -, ... '~I :,)., I',;;~, ~ 4f , . '. i C ~ -,l. \ " , ~, ' . " l ~. . " j,: ,-; ~ ~, .- '11 \ \ l.. ':' . .." i ._.o--.._~ Y'J. VI . .~- .... - ~ ;'''t~''''~';(-. JS'./rJJ-/O I rr: r~~Uli~DIA'HAnI' '21~I"1 CHlacHI.. INHERIT ANCE TAX RETURN 'OVI." C'ID" ItcLAIMID 0 RESIDENT DECEDENT 1111 HUMI.I --~~.__._--- COlAMONWEAllHO' "NNSYlVAN,A (TO BE FILED IN DUPLICATE 'I DEPA.TMENl 0' REVENUE I 'J'il 0596 H'.RISfJ:~.~~l'!\28.D601 WITH REGISTER OF WILLSI w;Jtm COO! VIAR....._ NUMIE. o ceDeNT'S NAM! (lAST, flUT, ....ND MIDDlE 'N"'All - ~ --. .----- -::......-..,-. _.,~ <-.. I flrFJnnn ff1lMltlnrU:f,tnr - Pitnick, Eugene 100'1 IlrllYo I' ClIlIrl SOCI"'~ SfCU~ITY NIJMIER .---~'foTOiATH- ]"Ali '" ."", 1.:11 '.'.1..1.".1 p. '.. I. '. ^.. I J..O 1'1 103-20-7826 .-.---L!l7/0H/'J I 10/0'/11 'JIll "",,' C,uIII".r I ,",,1 \1' ""U(;""LtISUlVWlIoiG 1Poou" NAMf !lAir 'IU' ANO MwolliHiiiAl(- 'f500.4.T ~f(Ultl''( Uf"iMii_ -- [AM'"11U .WFIif> 1m iliif.'ucfiomr------ Pitnick, Joan _____... _ I/O..,>I,-",,,!,.. ..____,____ !Xl 1. Original I.turn [] 2, Svppl.m.nlol I.Mn I J J. I.molndor I.,vrn -. (fo. dol.. ~I dooth prlo. to 12.13.12) Ll 40, 'VIVtO Inlll'" Co",p,oml.. I JI S, ,.dllol htol. rOM latvrn ..qvl.ad (fa. dut.. of d.U1h uflll 12,12,02) IXI 6, D.cod.nl DI.d Talloto [J 7, Docad.nl Moln/oln.d " 1.1,1'8 Iru.. (Altoch copy of Will) IAltoch ,opy 0 T,u.t) ALL CORmPOND.NCI AND CONPlDINnAL TAX INPORMATION .itOurD..IIIRICTID TO. AM --~--l~[lTrMI1II~O A~~11Il - _Richard W. Stevenson, Es'1,._____ fkN,'"", 1-1,111""1' & Nllrlck TeLEPHON!NUM'ER 1',0, I\IIX 1166 232-8000 __ 11'111 IHhll!,ll.!. ).'~-..I.?J,\!,!~~-I 1.!,(, 1. 1.01 E,loto iSchadvl. A) II) 11,1,/') ,BO',..OI,_ 2. Stock. and Bond. 15ch.dul. 8) ( 2 I . ----ir;Ti-}tf:}~~.:.j1n -~--~._~ 3. Clo..ly H.ld Stock/Porln."hlp In'....t iSchadul. q ( J )._n.___ .~~~~-~ ~- -",-- 4. Mortgog.. ood Not.. Imlyobl. (Schodvl. D) 1 ~ INlIIUt _ S, Co.h, lonk D.po.III & MI.collon,ovl P."ona! Prop..ty (51, 2.,.J~J.22b~.:.IO_~,_..".,_... ISchodvl. E) 6, Jointly Own.d Prop"ly ISchedul. F) 7, Tron"... (Sch.dul. O)ISchodvl. L) 8. Tolol Gro.. A..a'. (tolollln.. 1.71 9, Fun.ral EKpen..., Admlnlllratlvl COttt, Mlte,lIaneou, Exp.n... (Sch.dvla HI 10. D.bll. Mortgog. 1I0bllltl... lI.n. (Sch.dvle II 11. T 0'01 Dodvo1lo,,, (t~tollln.. 9 & 10) 12, No! Valva 01 E.lot. (IIn. 8 mlnVI IIn. 111 13, Chorllobl. and Goy..nm.nlol 8oqu,," ISch.dvl. JI 14. N.I Volua Svb.o1 to To. (IIn. 12 mlnvlllna~,___~___ 15. Spou.ol Tron.f... (lor dol.. of dao.h ohar 6.30.941 S.. In"rvdlon. for Af,pllcobl. Porconloga on Roya". (151 Sid.. (Indud. valv.. '0", Sch.dvl. K 0' Sch.dul. M,) 16. Amovnt of IIn. 1 ~ 'oxobla 01 6% '01' (Inclvdo yolu.. f,om Sch.dvl. K 0' Sch.dvl. 101.) 17, Amovnl olllna 14 loxobl. 0' IS'II '01. llnduda yolv.. f,om Sch.dul. K or Schodvl. 101,) 18, PrlnclpolloX dua (Add 10. I,om IIn.. 15, 16 ond 17,1 19, C,adltl Spou.al Po,..ly Crodlt P,lo, Paymonll Dluovnl + 21"O()O,OO +----- 20, If IIna..!.~,rootor than II.. 18, an,..lh. dlllaronco on \In. 20, 'hh I. tho OVI.,AYMIN'. .~~'._-_._,",~..__._....v-r...-r ..Jj~Jr-- 21. If IIn.lll. ,roato, Ihon II.. 19, '.1.. th. dlll.ronca on IIna 21. 'hl.I.lh. 'AX DU'. 121) - A. En'.. Ih.lnta,..' onlho bolonea dv. on \Ina 21A, (21A) I, En,..lho 'otol olllna 21 ond 21A on IIn. 211, Thl.I.lh. .ALANe. DUI, (218) M... Chook hy.klo .., ..,lot.. .f Wll~" A,... __ . ,\iC" ,.. ~; .""11 TO' AN~W'. ALL QUllnO"' ON ....,ii.IIID. AND .ICH It V~ .. , UndO! p.nohlt, a p,arlu,y I d.claro Ih., I ho.. ..omln.d Ihl. "lu.n.in,lvdlng accompanying "hodvl.. on .tol....nt., ond 10 'ho b.., 0 my knowla .. a.d b.la . It I. trUII cort.d anCl compl.t.. I d.clar. thai all ,.al ..tot, ho, bll" r.port.d" at IruI marlel' valua. D,c1aratlon of pr.pa'.r oth.r than thl p.flOnai ...p.....ntatlv. It ba..~ on olllnfamlOllon 0 wl;I~;:Ii:'~~'I~~:;~r. .no.;;lt::____.__..,___,.._..._ om I. . =<~..__..J(JOIIlI.hw1l.~,c....;t C-Lt {J._'~ t?",- q _'Jk' /'i':::_ "u I .. "" 1~~"~A'lYl ,t,1Wi 'C1 (/ I DAft{! "'/9 .. ~ ' , I' ,~I!._I!~~_U_~lILI!!t.I'.':-'~~!Jl.~_~_ I 7 IOA-1166 ____ l ,/., (~ 0 REV.,sr,o EX. I7-9AI . \ l!! II! II t. ~j~ i !!l o 4. llmll.d E Ilat. ~ I .. I I a c __ 8. Tolol NVnlb.. 01 Sof. D.po.11 80... ,.\, "i' -:,!:::{- 161 (7) NOiHl ___~._~.~~IJ~_,.,_,.~.~__r__ 15.845,188.93 ( 9)___...2!,'I.!.I:'!.:lJ.___ (8) (10) .I'-!:lH'ld~~~Q':!....~__ Ill) (12) 113) (141 I () . A l~..2l!Q-,-l.'L-__lC , QQ... 4,626.325.20 11,218,863.73 None 11.218,863.73 0.00 'l9'J, 2A'l, 14 1161 _,_,__,___._..__~_lC ,06 . 23,956.99 IlJ) ....,--- D.OO 0.00 ____)( .15. 1181 23,956.99 Inl.rllt 24,000.00 (191 (201 41.01 ".I,"V"I"Y""lll 1. R.al E1lal. (Sch.dul. A) 2. Slack. and Band. (Sch.dul. B) 3. ela.aly H.ld Slock/Partnonhlp Inl.,.., (Sch.dul. C) ~. Martgag.. and Nol.. R.celvobl. (Sch.dul. D) 5. Ca.h, lank Deposits & Mlsc.llaneous Personal Property (Sch.dul. E) 6. Jolnlly Own.d Prap'''y (Sch.dul. FI 7. Tran.lo" (Sch.dul. G) (Schedul. L) 8, Talol Grall A..... (talal lIn.. 1.7) 9. Fun.ral b.pln..., Admlnlstratl.... Costs, Miscellaneous I Q ) Exp.n... (Sch.dul. H) 10, D.bl., Marlgag. 1I0blllti.., lI.n. (Sch.dul. II 11 , Total Dadudlaa. (Ialallln.. 9 & 101 12. N.t Valu. of Eatata (IIn. 8 mlnu. lln. 111 13. Charllobla and Gava,nm.nlol B.qu..lI (Sch.dul. J) I~. Ntt Valua Sub.d to Tax (lIn. 12 mlnu.lln. 131 15. SpaulQl Trand." (far do'.. of dtath ah.r 6.30.9~) S.. Inllrudlon. for Af,pllcabll P,rc,nlag. on R,vene 115) Slda. (Includa valua. ram Sch.du!. K a, 5th.dula M,I 16, Amounl of lint 1 ~ laxobla a' 6% '01. (Includa valu.. f,am Schtdula K a, Schedul. M,) 17. Amount of line 1.4 IOlC,obl. at 15% roll (Includt valua. Iram Sch.dul. K a, Schtdula M,) 18, Principal to. dua(Add 'ax f,am lIna. 15, 16 and 17.) 19, Cradll. Spau.al Pav.rty Credll Prior Paymtnll DllCaunl Inl...., + .24.000.00 + __ 20. 1I11na 19 I. vreatar Ihan lIn. 18, .nter tho dlHarence an IIn. 20. Thl.l. Iht OVIRPAYMINT. II 21. 1I11.. III. v,.alOr than U.. 19, anterlh. dlHeranco an IIn. 21. Thlo I. tha TAX DUI. A. Ent.r ,hi Int.,,,, on the balance due on lIn. 21A. I. Enta, Ihalatal of IIna 21 and 21A an IIn. 218, Thl. I. Iha BALANCI DU.. Ma~. Chtck Payabla 'at Rowl.,., 01 Will., Aw.n' ~:~~;~~~~I;I;;'~;~~'IU,y,'i ~1~r~~h~~~~~~~~:dl~I~~~U~~I~~~~~n~~~::~~~n~S~~I:.t~=~.~t~~~~"~~~~ 1111 truI, correct and CCtmpl"I. I declare thol all tlal ..tall has been r.portler at true marht valu.. O.clarallon of prepar., oth.r than the p'rlonal rep.....ntatlv. II baMd on alllnformatfon of wM~r.par.r ha. any kno~l.dv.. , AU P 10 IUlPONSlIUPOr"UNO knukN A Dllts$ DATI I. ;t c.~ LP. 0-:'",- 9 'J~ /9L I ..n ti / -'/9 P.o. Box 1166, HarrlHburg, PA 17108-1166 LI-'(S _0' R!V.1500 tl(+ 17.94' . I!! Illl u ~ . IS'./q'-/o (2 " ~ji r-OR OATIS 0' DlaTH Ann 12/31'" CHICK HI.. ~tv:=~U::~DIT IS CLAIMID 0 fill NUMI.. 21 1997 0596 COUNTY CODE YEAR NUM'ER OEeE NT'S COMmn ADORfSS 1009 Drayer Court CarllHle, I'A 17013 Count Cumberland AMOUNT UC!IV!O IS!! INSlIlUCTIONS, INHERITANCE TAX RETURN RESIDENT DECEDENT (TO BE FILED IN DUPLICATE WITH REGISTER OF WILLS) i ~ COMMONWEAlHI Of PENNSYlVANIA PEP"-kTMENl Of R!VENUE OEPT,280601 HA.RRISIURG, '.,17128.060\ Dee NT' NAME IlAS , FIllS'. '(ND MIDDlE "INiT.;;l\ Pitnlck. Eugcnc SOCI;~S;~;'~:~:~~ .----.=]~~';~~'~;-.. D:';);~~';"19-~ (1' "'''"C",llIjIU_VIVINQ !'OUst" N"'Mllv,Sf, mil A~O MIOOH INI11AlI $ l...l SP.CUIUf'f NUMIU Pitnlck, Joan lil 1. O,lglnal R,'u,n o 2, Suppltmanlal R.lu,. o 3, Rtmalnder R.M n (fo, dol.. 01 dtalh p,lar 10 12-13-821 l] 5, faderal hlal. To. Rttul n Required il o .4. LImited estal. 0 040. Fulur. Int.r,,' Comproml.. (100' dol.. of d.alh aher 12.12.821 IX! 6, Doc.dtnl DI.d Ta,'al. 0 7. Docadtnl Molnlaln.d 0 living TrUll (""ach copy of Will) ("flach copy of T'UII) ALL CORRUPONDINCI AND CON.IDINTlAL TAX INPORMATlON SHOULD II DIRICTIDTO,.. ,',' . COMPll ! ,MAiliNG AD U , Rl 1 d W St I- McNees, Wallace & Nurlck c 18r . evenson, ,,so. "'''HOH' HUM'" P.O. Box 1166 232-8000 Harrisbur', PA 17108-1166 O::i;'., ";'-'. ':i?,;\:::;:~,:.\.\'!:t:'I":~'?;'fiii~ "~/il\;.:?1 _ 8. Tolol Numb., of Safe Depaslt 101CI. 8,429,805.04 11.359.82 5.010.797.77 (1) ( 2) (3) 14 ) _---1'Jnnp (5) 2.'191.226.10 ~ I (6) ____None (7 ) None 15,845.188.93 243,141.11 (8 ) (10) 4,383.184.09 (111 (121 (13) (1~1 4.626.325.20 11,218,863.73 None 11.218,863.73 (16) 10.819.580.59 __M.QQ... 399,283.14 M ,06. 0.00 23.956.99 (17) ___ 0.00 0.00 )( .15. I I (181 23.956.99 (19) (201 24,000.00 41.01 s ~ (I", k I"" d yUlo (lll ro quo t1lHI"" h,,,d uf your "'" Il'11yll11 lit (21) (21AI (218) ., . COMMONWEALTtl Of' PENNSYtYANIA INHERIT ANCE TAX RETURN RESIDENT DECEDENT ==-~-:::''':';'''-==--;;--~_--:;'~::===:'~;.::=;:;:'::c.'.';-: ESTATE OF FILE NUMBEII _~~g~I~~__P..t~Djc;t:~ "~"~____.--""'- . ._.~L.1Ji!I:.95.~~. All re.1 prop'rty owned .oltlV or IIlltn_"1 In common mUlt bt repartld It f.lr mlfk,' VII",.. Fnll markol vllluo 1& dolinod liS the prica 01 whiCh propor1y would bo oxchangod botWtrOfl n WllllriU nuyor nnd n Wdlitll.' f1olhH, f\61ltlm bolllg Cllf11poUod 10 mil( or 80U, both hflvlng ro.aonoblo knowledge ollho rolo.onllocl,. 11..1 prop.rly which lalolntly-ownod wllh rlgh' 0' .urvlvorohlp mo.' ba dl.olOlad on Soh.dol. F, _______._._.._..._...._~_~_._'_.~.._.__. __.____~__....~... ....."....,..~.. .____ - n.'_______.....,.._,,_ ~~~__...______~~ ITEM VAI.UE AT DATE NO DESCRIPTION OF DEATH SCHEDULE A REAL ESTATE .L~~""~ REy','502 EX t ('.01) .__,___._..___~__,_.._~_.______~"_~~__" n 1 4.26 Acres, t4:ltthew Road & M;u:shall Drive, East PennBb.:lI:o 'I\vp, a.urberland County Pennsylvania (a/k/a 3rd pilli: of Ridley Park) Subject to t<brtgage with York Feder'al Savin:Js and Loc,ll AssociatiOl\ .. See Schedule K, Part II, ItelfS 2 and 3 1, 360,969,13 Sale P]:oceeds (real estate + personal property .. security deposits and rents) 2 3 1racts of Land 273-275 Mulbeny Drive, ~chanicsbLLtg, C\.Jrrberland County, Pennsylvania Subject to t<brtgages with I:aLlphin D:JX>sit Bank and Trust Ca1pCU1Y .. See Schedule K, Part II, ItelfS 4 and 10 Sale Value - See Attached Settlement Sheet Contract Price $4,400,000,00 Less: Security D:posits 29,664,09) 3 3619 Walnut Street Susquehanna TCMllShip, Dauphin County, Pennsylvania (Eastern Properties) D:ed Bcok 2, Page 96 Tax Map Parcel 62-034-034 4,370,335,91 180, 000. 00 Subject to t<brtgages with Dauphin DeJX>sit Bank & Trust CalpaI1Y - See Schedule K, Part II, ItelT\'3 5 Appraised Value 4 3301 Hoffrran Street, HarrisbUJ:13, Dauphin County, Pennsylvania (Eastern Properties) D:ed Bcok I-51 Page 385 Tax Map Parcel 14-006-001 218,500.00 Subject to t<brtgage ~ See Schedule K, Part II, Item 6 Sales Value .. See Attached Settlerrent Sheet Contract Price $ 220,000.00 Less: Security Deposit 1,500.00 5 148.3757 Acres Known As 2701 Forest Lane, Lower paxton Township, Penn.sylvania 2,300,000,00 Deed Bcok Vol\JI1"e 240, Page 635 TOTAL (Also onlo, on line 1, Rocopilulollonl. $ (II more space Is neaded, Insert addlllonalsheols ollhe sarno sjze) 8,429,805,04 7 CPA21 NTF 10904 CopyriOhl POlms Sot1ware Only. 1997 Nelco. Ine Page 2 21-1997-0596 . Estate of I, Eu3ene Pitnick Item No. sa-lEWLE A ... Real Estate Desoription Value at Dat.e of Death ~_.":'.~._______M_"" ~-,~.. 5 Tax Map parcel 35-0004-tlOl Subject to tiortgage with Benjamin Slotznick and Dauphin Deposit B.:Ink& Trust Carpany - See Schedule K, Part II, Itell'B 7 and 9 . Sales Agreerrent ,. , ' ,,; ~ , t-,'_- ii< " ~ , ~, i! " TOTAL, (Cany fotwal.u to ll'ain' schedule) 0.00 . . . , ,', '0__'" . "._)"-~..,,it!l~-~;'!-r!~tJ~-}\;'l~i;'ii,;~j ~\':-\"i,,-f' ';\\'0\' .;'-;h-'ii--~'V""---;.jj~'- ,,, ~--" ., . REV.l&o3EX + (1'97) L COMMONweALTH OF PENNSYLVANIA SCHEDULE B , INHERITANCE TAX RETURN STOCKS & BONDS RESIOENT DECEOENT ESTATE DF ~..r:!.e Pitnic~ All proporty lolnlly-ownod with right 0' aurvlvorahf!l mual bo dlsclo.od on Schodulo F, 1 FILl! NUMBER ____21-1997"0596 . ITEM NO, DESCRIPTION VAWE AT DATE OF DEATH 1 Richard Pitnick .. Naninee: 95 shares Unitrin $ 5,854.38 182 shares Teledyne,Inc 5,505.44 11,359.82 ,- " 7 CPA31 NTF 10905 COPV"Ohl Form. Soflwl'. OnIV. 1997 Nelco, Inc TOTAL (Also enter on line 2, Reea Itulatlon) $ (II mo.e spaeeis needed, Insert edditlona' she.ls 01 the seme size) 11,359.82 ";'i~~,.,..",~""'-" REV.15Q7EX+(1.97) 1 SCHEDULE D , COMMONWEALTH OFFENNBVLV",NIA MORTGAGES & NOTES INHERITANOE TAX RETURN RECEIVABLE RESIDENT DECEDENT _ _, . .__ ___. _ __ I!S'fATe OF FILE NUM~R ---. Eugene I'itni<:t . All 10' olnll~own!d with Ih. right 01 a.llvlvolahlp mUll b. ~I.clu..d on Sch.dul. F, ITEM NO, DESCRIPTION 21-1997-0596 VALUE AT DATE OF DEATH None /, ~ ~ 7 CPA71 NT'10907 COPVrlghl Forml SollWlre Only. 1997 NllqO, Inc TOTAL (Also enta, on line 4, Recapllulatkln $ (It "".. spacals needed, Insert additional sheels of the same size) 0.00 01 , ,\ I ., Estate of: Eugene Pitnick SrnEOOLE I -- Debts of ~cedent, t<brtgage Liabilities and LiE'.l1s Page 4 21-1997-0596 Item !lb. Description !\rtOunt 19 Dauphin ~p:>sit Bank and 'rrust Calp'IDy . C01T1llrical loan No.: 0100164262399013 Eu:lene ard Joan M. Pitnick, joint debtors Principal AcC1Ued Interest 497.43 $ 0.00 994 ,86 20 Benjamin Slotzruck $1,295,000.00 r-brtgage Note rated May 1, 1995; Secured by Property Kna.'il1 As 2701 Forest lane, Lower Paxton TcMnship, rauphin County, l?enn..qylvania - See Schedule A, Item 5 Principal $1,094,769.51 Accrued Interest $ 1,648.04 1,096,417,55 21 M:>ses K. Rosenberg .. Balance Due on Sale of prcperty known as 273-275 M..1lbeny Drive, Mechanicsburg, CUniJerlarrl County, Pennsylvania.. see Schedule A, Item 2 (Western I>rofErties) Principal $ 71,000.00 (negotiated Interest) 29,000.00 .100,000.00 MAL. (Cany fotward to l1\3,in schedule) . . . . . . 1,196,914,98 .", t ...' Aev-ld~1 ~X+ (10-04) SCHEDULE M FUTURE INTEREST COMPROMISE . CQIMONW!AL TN 01' PENNSYl VilNlA INN~RITilNC~ Toll( RETURN RESIDl!NT Dl!C~DENT ESTATE! OF FILl! NUMBER Eugene Pitnlck This schedule Is appropriate only lorEltites 01 decedents dying alter Oecl'mber 12, 1982. This schedule Is to be used lor allluture Interests where the rate of tax which will be applicable when the luture Interest vests In ossesslon and en 0 ment cannot be established with certainty, The Instrument creating the luture Interest Is: (Please attach copy Df Instrument) Cl Will ~ Trust Cl Other I. Beneficiaries NAME OF BENEFICIARY RELATIONSHIP WHe Son Son DATE OF BIRTH 4 28 31 1. Joan M. Pitnick 2. Richard James Pitnick 3. Brian Joshua Pitnick Scott Steven Pitnick Son AGE TO NEAREST BIRTHDAY ... 5. II. For decedents dying on or after July 1, 1994, II a surviving spouse exercised or Intends to exercise one 01 the following within 9 months 01 the decedent's death, check the appropriate block and supply a copy 01 the document In which the surviving spouse exercises such withdrawal rlghl. o Unlimited right of withdrawal 0 LImited right of withdrawal III. Explanation of compromise Offer: (II more space Is needed, atlach additional 8.5 X 11' sheets) See Attached IV. Summary of compromise Offer: . 1. Amount 01 Future Interest....,...,."..",.",...." ,,$ ~785,680.59 2, Value 01 Line 1 exempt from tax as amount passing to charities, etc, , . , , , , , . , , , , (also Include as part of total shown on Line 13 of Cover Sheet) 3. Value ofl.lne 1 passing to spouse at appropriate tax rate. . . . , , ' . . , . , , , . , . , , , , Check 1 Block 06% , 03%,02%, 0 1%, iii Exempt (also Include as part 01 total shown on Line 15 01 Cover Sheet) 4. Value of Line 1 Taxable at Lineal Rate ,.. , . , . . . . , , . . . . . , . , . . , , . . , . . , , , , , (also Include as part of total shown on Line 16 of Cover Sheet) 5, Value of Line 1 Taxable at Collateral Rate. . . , . " , . , , . , " . . . . . . . ' . , , . . , . . <also Include as part 01 total shown on Line 17 01 Cover Sheet) 6. Total Value of Future Interest (sum 01 Lines 2thru 5 must equal Line 1) , , . , , , . . . $ -0- $ -0- $ In 7R<;.liRO <;q $ -0- $ 10,785,680.59 ,,,. --. ..- .... /5= 19/- /(J .U~.AU O~ INOIVIDUAL TAX.I INHERITANCE TAX OIVISION OEPT, 2eoeol HARRISalJ1lG, PA 11128,(1801 COMMONWEALTfI OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, AllOWANCE OR DISAllOWANCE OF DeDUCTIONS AND ASSESSMENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NO, COUNTY ACN EUnl~~::::3 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: . Reglal.. 01 Willi Cumbarland County Courthouse Carlllle, PA 17013 CUT ALONG THIS LINE r::> RETAIN LOWER PORTION FOR YOUR RECORDS <;c1 . Rti\i:ii4;; iix '(Oi:i7fpc"'" ."".. NOliiiE 'iiF 'INfiERI1'iiNCE' TAX' iii'PR'"iseMENf, ALLOWANCE OR DISAllOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX FILE NO, 2187-0688 ACN 1D1 TAX RETlJIN WAS, (0) ACCEPT EO AS FILED ( 0 ) CHANGED sce attached -ffiEitVATlON CONCERNING FUTURE INTEREST - SEE REVERSE APPRAIUD VALUE OF RETURN BASED ON: ORiGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks nnd aonds (Schedule a) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. cosh/Bank Deposits/ Misc. Parsono' Property (schedule E) 6. Jointly owned Property (Schedule F) 1. Transfers (Schedule G) 8. Total ^9sets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Exponses/Acin. Costs/I~lsc, Expenses (Schodule H) (9) 243,141.11 10. Debts/Mortgege Llobllltles/Liens (Schedule I) (10) 4,3B3,184.09 I" Total Deductions Ill) 4,626,325.20 12. Net Velue of Tox Return (12) 11,21B,863.73 13. Cheriteble/Gover"""ntel Bequests; Non'elected 9113 Trusts (Schedule (13) 0.00 14. Net Velue of Estate Subject to Tex (14) 11,218,863.73, NOTE: II an 1I....mant WII I..u.d prevloully, IIn.. 14, 15 and/or 18, 17 and 18 will rell,cI Ilgur.. Ihat Includ. Ih. lolal 01 ill relurnl a......d to date, ASSESSMENT OF TAX: I: 'C Richard W, Stevenlon Esq. McNe.. , Wallace, & Nurlck POBox 1188 Harrllburg Pa17108-1188 \/\ r ~L ,"- ~TE OF Eug.n. Pltnlck 1S. Amount of Line 14 at Spousal rate 16. Amount on Line 1'. taxable at Lineal/Class A rate 17. Amount of line 14 taxable at Collateral/ClMs B rate 18. Principal TOK Due TAX CREDITS: PAYMENT DATE 4.6.98 RECEIP'f NUlIBfR AA269934 DISCOUNT ('l INTEREST/PEN PAID (,) (1) (Z) (3) (4) (5) (6) (7) (IS (16 (17 c 2,25-99 Eugene Pltnlok 7 -8-97 2197-0596 Cumberland 101 8,429,805.04 11 ,359.82 5,010,797.77 ~~ 2,393,226.30 0.00 0.00 (8) 33,900,00 399,283.14 X .00- X X t. ~ /-itv' -' .. J'j.,.,..~. V ....~:Y ,. ',..~. , f'~,,. ,,:;' .' .~. Il;'V.IM'.~IU''')''C DATE 2.2&... NOTE: '1'0 Insure proper credit '0 your account, submit the upper portion of this fClrm with your tn payment. 15,845,.188.93 0.00 23,956.99 .06 :l .15 - (18) _ 23,956.99 TOTAL TAX CRF.DIT 24,000.00 BALANCE OF TAX DUE 43.01 Cr. INTEREST 0.00 TOTAL DUE 0.00 (IF TOTAL DUE IS LESS-TH~N S1, NO PAYMENT IS REQUIRED. If TOT.~L DUE IS REFLECTED AS A CREOIT (CR), YOU M~Y BE OUE A REFUNO, SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) . IF PAlO AFTER OATE INOICATEO, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. AMOUNT PAID 24,000,00 " RESERVATION: ell.lel of decedent, dying on or belole December 12, 1982 -,~ II any future Interest In the estato II traosferred In po88el81on or enjoymenllo CI.It B (oonller.l) beneflchnlel of the decedent aftor lhf' ollplraUon of any ell.te fOf nff. or IOf yeArl, the Commonwttallh hereby ollprotlo&ly ff;'Rervoslhe rlghllo appraise find "Iseal transfer ,lnherUanoe Tallos at tho lawful ClaBfl 0 (001111101111) rale on any suoh More Inlerest, PURPOSE OF NOTIOE: PAVMENT: To fulfllllhe requirements of Suction 2140 of the Inherltanoe and Estalo Tall Aot, Act 21 011995. (72 p,g, Seollon 9140), Delaoh the lop porllo" 0' thll Notloe and lubmlt with your paymenllo the Reglste, 01 wm. printed on the 18\18118 lido. Make oheok or monov order pay.blela: REGISTER OF WillS, AGENT, REFUNO (OR): A r.fund 01 a talt ofedll, which was nol roque'led on the Tall. Relurn, may be roquo.Iod by oomploUng an "Applll1allon for Relund of Penn.y'....anl" Inherltllnce and ellate Tall (REV.1313). AlJplloaUonlllfo ayailable MIthe OIIlco of Ihe Reglller of Willi or eny of Ihe 23 Royonuo Oillrlol OY'ficeB, nr by caUing Ihe l!MIclel Z4.hour anawerlng I..rvlce numberll for forml orde,lng: In Pennlylyanla1.8QO.382.2050, oulllde PennlylY8nla and wllhin looQI Harriaburg area (717) 781.aoe4, TOot {111) 172.2252 (Hearing Impaired Only), Any party In Interett nol .aU..lled wllh Ihellpprallemenl, allOWllnce 0' dlsallowanoe of deduoUons, or a88811ment of tall. (Including d';soount or inle'est) H8 shown on Ihln Nollce mual object wlthin sblly (60) dllys 01 receipt of Ihll Nolice by: ..wrlnen prolest to Ihe PA Oepar1ment of Re....enue Board of Appeala, Oepl. 281021, Harrllburg, PA 17128.1021, OR ..elecllon 10 he....e the manar delermlned at audit of the account of Ihe penaonal representative OR ..appeallC'llhe Orphan.' Court OBJECTIONS: AOMINISTRA TIVE CORRECTIONS: Factual error. dilcoverod On thll aSlelSment ahc,uld be addreased In writing to: PA DepQrtmenl of Revenue, BureaU of Individual Tallel, ATTN: Post A..elamen1 Revi8YI Unit, Oept. 280801 Haul,burg, PA 11128.0801 Phone (717) 187.8505, Soe page 3 ollho bookl81 "Inslruotlonalor Inhorlla'lce TlIll Retu,n for a Realdent OEloedent" (REV.1501) for an eliplanaUolI of admlnlll,aUvoly correctablo eHof8. DISCOUNT: If any tax due II paid within thfee (3) oalendar mOlllha ofter" the dooedent'. dsalh 11 flvo percent (5%) diacount ollhe hlll paid ISl1l1owed PENAL TV: Tho 15% Illllamnelly non-partll'llpl1llon penallY jl compule~ on Ihe total ollhe tall. and lnlef".t a..elled, and not paid bofore Jonuary 18,1_, the n,.1 day after the end of the tal( amllosty period. This lion-participation penally 1$ appealAble In tho sama l11anner IInd In thft 811m" Ume period III you would appeal the lall and Intereltlhat has been aaseatled as Indicated on this nollco. INTEREST: ,Inte,..t II charged beginning with first day of delinquency, or nine (9) montha and one (1) day Irom the dale of doalh, 10 tho date of paymont. Talle8 which became delinquent belofe January 1, 1982 beaf Inte'8118tlhe rate of Ilx (5%) perCBnl per llnnum calculated at a dallv f8tO of .000154. AlIliJllOa whloh beoame delinquent on and after January 1, 1882 will bellf Interelt at a rale which wUl vary from oalendaf year to oalflndar yeaf with Ihal rale , announoed by Ihe PA Department 01 Rtlvenue. The applloable intefest rlllel for 1982thfOUgh 19U9 are: VEAR INTEREST RATE DAll V INTERES I FACTOR VEAR INTEREST RA TL DAilY INTEREST FACTOR 1882 20% .000548 11188-1881 11% ,000301 1883 18% ,000.08 1882 9% ,000247 1884 11% ,000301 11193-11194 7% ,000192 1885 13% 000358 1lm-lll108 8% ,000247 ll188 10% ,000174 11198 7% ,000182 '887 9% ,000247 ..lnte,o&111 c~loul8ted 81 followa: INTEREST' BALANCE OF lAX UNPAIO X NUMBER OF DAYS DELINQUENT X OAll Y INTEREST FACTOR ..Any Nolloel"ued .ftef the lall becomea delinquent will reflect an Inl8f8l1 calculallon to flftoen (16) dllyv. beyond the dale of lhe .IIAllment. If payment It made after Ihe Inlerosl oompulilllon dale shown on Iho Nollc~, ..ddlllonallnlo'.11 mUll be oaloulated, _~.aa~~ .it IlIV.l!t4'lllftl'''If'C aU~IAU Of INDlV1PUA~ TAX" INHERITANCE TAX DIVISION OEPT,2aOCOl , HARRISBURG, PA 1112a.OC01 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, AllOWANCE OR DISAllOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE ESTATE OF DATE OF DEATH FilE NO, COUNTY ACN MAKE CHECK PAYABLE AND REMIT PAYMENT TO: Ragllt.r 01 Willi Cumb.rland County Courthou.. Carll.'., PA 17013 CUT ALONG THIS LINE c:> RETAIN LOWER PORTION FOR YOUR RECORDS ~" .REv:ii47' EX jail.ir.l.pc........... . Notii:~ 'OFINH~RITANCE TAX APPRAiseMENT, Ai:LOWANcE OR' DISAllOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX FilE NO, 2117-0111 ACN 102 TAX RETUIlN WAS: (D) ACCEPTED AS fiLED ( 0 ) CHANGED RESERVATION CONCERNING FUTURE INTEREST. SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN " Reel Entete (Schedule A) 2. Sloeke end Bonds (Schedule B) 3. Closely Held Stock/Pertnershlp Interest (Schedule C) 'I. Mortgages/Notes Receivable (Schedule D) 5. Cash/Benk Deposits/ Misc. Personel Proporty (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total AS!J,tts APPROVED DEDUCTlONB AND EXEMPTIONS: 9. funeral Expenses/A'*". Costs/Misc. Expenses (Schedule H) (9) 0,00 10. Debts/Mortgage L1ebllltles/L1ens (Schedule i) (10) 0.00 I" Total D.ductlons (11) 0.00 12. N.t Volue of Tex Return (12) 10,7B5,680.59 13. Charita111./GovermlOnto, Bequests; Non'elected 9113 Trusts (Schedule (13) _ 0.00 14. Net V.lue of Est.te Subject to Tex (14) 10,785,680.59 NOTE: II In ......m.nt w.. I....d prlYloully, IIn.. 14, 11 .nd/or lB, 17 and 18 will rellecllIgur.. thlt Includa thl tntll 01 MJ.. returns .......d to de", Richard W. Slevenson Esq. f<lct./eea , Wallace I & Nurlck PO eOX 1188 Harrisburg Pa 17108-1188 ESTATE OF EUllene Pltnlck ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. Amount on L ino 14 taKable at lineal/CLoss A rate 17. Amount of line 14 taKable at Cot lateral/Class B rftte 18. Principal Tax Due TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NlJotlER INTEREST PEN PAID (.) 2-25-99 EUllene Pllnlok 7 -8-97 2197.0598 Cumberllnd 102 [ .:3 Amount Ramltled DATE 2-21.la (I) (2) (3) (4) (5) (6) (7) NOTE!: To Inlure proper cfedlt to your leCOlJnt, lubmh the upper portion of thll 'orm with your till; fJlvm.nt. 0.00 0.00 0.00 0.00 0.00 0.00 10,785,680.59 (8) 10,785,680.59 (15 (16 (17 10,785,680,59 X .00' X .06 :I K .15 = (18) 0.00 0.00 AMOUNT PAID 0.00 TOTAL TAX CREDIT 0.00 BALANCE OF TAX DUE 0.00 INTEREST 0.00 TOTAL DUE 0.00 (IF TOTAL DUE IS lESS THAN S1, 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 INSTRUCTIONS.) . IF P~ID AfTER DAlE INDICATED, SEE REVERSE FOR CALCULArlON Of ADDITIONAL INTF.REST. /5' 19/ ../0 COMMONWIALTH OF PINNSVLVANIA DIPART~INT OF RIVINUI INHI!UTANCI! TAX STAT.MI!NT OF ACCOUNT *' IUIEAU OF INDIVIDUAL TAMES I~ITANCE T" DIV'"ION DlPT. .llAl1 HAMS....., PA 1111.....1 HN"'..'''....." " DAT! ISTATI OF DATI OF DIATH FILl NUllalR . ,COUNT" ACN 03-15-1999 PITNICK 07-08-1997 21 97-0596 CUMIERLANll 101 A--.t II..i He<! EUGENE ! " RICHARll W STEVENSON ESQ MCNEES HAL Pll lOX 1166 HIG l l;\ PA 171~1J! MAKI CHICK PAVAILI AND RIMIT PAVMIN1 TOI REGISTER OF WILLS CUMIERLANll CO COURT HOUSE CARLISLE, PA 17013 NOTE. To in.... propor oredit to your ..o~t, .uboit tho uppor portion of thi. for. with your t.. p.yoant. CUT ALONG THII LINI ~ RITAIN LOWIR PORTION FOR YOUR RICORDI .... iTy-:U,ii'i-ix-AFi.--co)':f'r-----iiiii;-iiiiiilii'fANi':r-iAx-i'i'A'fiiti-tif-o"-ACciiiJiifniiiiim------------m_-- IITATI OF PITNICK EUGENE FILl NO.21 97-0596 ACN 101 DATI 03-15-1999 THIS STATEMENT IS PROVIDED TO AUVIaE OF THE CUIIIIENT STATUS OF THE STATED ACll 1M THE HAHED ESTATE. S_ '!lOll IS A SUNHAIIY OF THE PIIINCIPAl TAX DUE, APPlICATIQH OF All PAYHENTS, THE CUIIIIENT aAlANCE, AND, IF APPLICABLE, A-r~ECTED INTEIEST FIIUIE. llATE OF LAST ASSESSMENT OR RECORll AllJUSTMENT, 02-23-1999 PRINCIPAL TAX llUE ,_"___,,__,, 23,956.99 PAYMENTS .!TAX CREllITS). PAYMENT llATE 04-06-1998 03-01-1999 RECEIPT NUMBER AA269934 REFUND llISCOUNT (+) INTEREST/PEN PAIll (-) .00 .00 AMOUN,T PAID 24,000.00 43.01- TOTAL TAX CRIDIT IALANCI OF TAX DUI INTIRIIT AND PIN. TOTAL DUI 23,956.99 .00 .00 .00 . IF pAID AFTEII THIS DATE, SEE IIEVEIISE SIDE FOIl CAlCUlATIDH OF ADDITIONAL INTEREST. e IF TOTAL DUe IS lESS THAM tl, ND pAYMENT IS IIEllUIIIEII. IF TOTAL DUE IS IIEFlECTED AS A "CIIEDIT" ICIII, . YDU HAY SE DIll! A IIEFUNIl. SEE IIEVEIISE SIDE OF THIS FO,," FOil IIIllTIlUCTlllHS. I ,- ... U.~~"I".n' ur n...nUA NOTICI OP DITIAMINATiON AND AIIIIIMINT OP PINNIYLVANIA IITATI TAX IAIID ON PEDIRAL IITATI TAX RITURN [./ ". IUlU!AU OF INDIVIDUAL T AMta I"",*ITAMCE TAX'DIVISION ....T, ....n ~ISIURD. PA 171IS"'6DI "f..u..."m..,. RICHARD W STEVENSON ESQ MCNEES ETAL PO BOX 1166 HBG PA 17108 05-51-1999 PUNXCK 07-08-1997 21 97-0596 CUMBERLAND 201 r - _t R_ltt... .~ MAKI CHICK PAYAILI AND RIMIT PAYMINT TOI DATI IITATI OF DATI OF DIATH FILl NUHlIR COUNTY ACN EUGENE REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTt. To inlur. proper credit to your acoount, lub.it the upper portion of thia foro with your t.. P.yeent. CUT ALONG THII LINI .. RITAIN LOWIR PORTION FOR YOUR FILII ~ ifiv;4P-ix"AFP--Cii)"",''-----iii"'iioficI"o;r-aii'i'iiiMIifAfiiiti-Aiili-Asiiiiiliiiii.----------------------------- OF PINNIYLVANIA IITATI TAX IAIID ON FIDIRAL IITATI TAX RITURN aa IITATI OF PITNICK EUGENE FILl NO.21 97-0596 ACN 201 DATI 05-51-1999 ESTATE TAX DETERMINATION 1. Cr.dit For Stet. D..th Tex.. .. V.rifi.d 15.696.97 2. P.nn.ylveni. Inh.rit.nc. T.x A......d (Excluding Di.count .nd/or Int.r..t) 23.956.99 5. Inh.rit.nc. Tex A......d by Oth.r Stet.. Dr T.rritori.. of the Unit.d St.t.. (Excluding Di.count .nd/or Int.r..t) .00 4. Tot.l Inh.rit.nc. T.x A......d 23.956.99 5. P.nn.ylv.ni. E.tet. T.x Du. .00 TAX CRIDITI: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (- ) .''I..r, .l' 1". . . ' '> :, , ,,' , TOTAL TAX CRIDIT ,00 IALANCI OF TAX DUI .00 -, INTIRIIT AND PIN. ,00 ~_ TOTAL DUI .00 IIF PAlO AFTER TillS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS TtlAN n, NO PAY"ENT IS REllUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCRI, YOU NAY IE DUE A REFUND. SEE REVEillE SIDE OF TillS FOIlll FDtl IHSTII\ICTIONS. I COMMONWEALTH OF PINNIVLVANIA DIPARTMINT OF RIVINUI NOTICI OF DITIRMINATION AND AIIISIMINT Or- PINNSVLVANIA ISTATI TAX IAIID ON FIDIRAL CLOIING LITTER DATI IITATE OF DATE OF DIA TH FILl NUglR COUNTV ACN /j-:' /1/. 10 IUIIAU OF INDIVIDUAL TAMES IMHEMIIIHCE lAX OIYIIION "I, 11"11 HAMAI.IURa, PA 11126-1'11 RICHARD W STEVENSON ESQ MCNEES ETAL [: PO BOX 1166 (:(:: HB9 PA 17108 c *' HOTEl To inouro proper oredit to yOur oooount. aubolt tho upper portion of thia fo.. with your tOM poyoont. CUT ALONG THIS LINI .. RITAIN LOWIR PORTION FOR VOUR FILlS ~ Rili:'te;-ix--A;;--(oi~-9'i-----iii-Niificjf-OF--iiTiniHiiUiTiiiN-Aiii-AiiiiiiiMiNT----------------------------- OF PINNSVLVANIA ISTATI TAX IAIID ON FIDIRAL CLOSING LITTER .. t..-m.. UP III-m , I 06-08-1999 PITNICK 07 - 08-1997 21 97-0596 CUMBERLAND 202 Aalaunt R..itted EUGENE c MAKI CHICK PAVAILI AND RIMIT PAYMINT TOI REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 18TATI OF PITNICK EUGENE FILl NO.21 97-0596 ACN 202 DATI 06-08-1999 ESTATE TAX DETERMINATION 1. Cr.dit For st.t. n.oth T.x.. .. V.rifi.d 2. P.nn.y1v.ni. Inh.rit.nc. T.x A......d (Excluding Di.count .nd/or Int.r..t) 3.. Inh.rit.nc. T.x A......d by Other Sht.. or T.rritori.. of tho Unit.d St.t.. (Excluding Di.count .nd/or Intor..t) 4. Tot.1 Inh.rit.ne. T.x A......d 5. P.nn.y1v.ni. E.t.t. T.x Du. 15,696.97 23.956.99 .00 23.956.99 6. Amount of P.nn.y1vonis E.t.t. T.x Pr.viou.1Y A......d B...d on F.d.r.l Eat.t. T.x Raturn 7. Addition.1 P.nn.ylvani. Eat.t. Tox Du. TAX CRIDITII PAVMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID .00 .00 .00 TOTAL TAX CRIDIT .00 IALANCI OF TAX DUI .00 INTERIIT AND PIN. .00 TOTAL DUI .00 _U PAl" AfTlR THIS DATE. SEE IlEVEIISE SIDE C XF TOTAL DUE IS LESS TIWl U, MD PAVHIHT IS REllUlRED FOIl CALCULATION OF AIlOITIOHAL IHTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCRI, VDU HAV IE DUE A REFUND. SE! REVEIISE SIDE OF THIS FORM FOIl IIlSTIlUCTIONS. I