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HomeMy WebLinkAbout97-00953 PETITION (i'OR PRODA TE and GRANT OF LETTERS &/(/1,' of M AftM H O,w. ~j/\ No. tXl- 9 ? " 9$3 "/,fO kllow;a;-~~ '1'01 RoslBlor of Wills for JhO , " ." .....-rr.:::'r.r:::' Veceased. Counly of ~lM_"oIi~ . In Iho Soclul.SIlCllr/l)l No. ~'T" P'fJ (J Commonwealth of Ponnsylvanla Thopolltlon of lho ullllcrslllnod rospoclfully rcprosonts thnl: , Vour pellllol\or(s), who Wnro 18 yoars ,of nao or, oldor nn tho cxoout..Qfl. ~ Inlho 1081 will of Ihe nbove d~/dOl\l, dntod __. ~ J Ii nl\doodlcll(8)' dnted ~ ~- _ ~~ed t 19 , (.1.1. r.I,evAnl clr.III111lnne.., o,~, 1011llllcln,llun. \1..111 IIr c~oclllor, ole,) Oecendont wos domlcllcd 01 doath In ...Y.tr\\ &cf1,/rI~.b ;.l County, Ponnsylvanla, with ~asvrllr Op~hlo}~~~el\ce '~1:Jl ~ LJ: ~ "'flltt So 1'II."r , y, (I"llIIeOl, IIl1l1lh.' nlld I1lllllclrnlllY) atDeC 1\1,110 ye 8 fna led ar.-pl!,'V€w..hff\. ~'f,199~. I'lxcopll\S foil ws, docodol\t d d not mllrry, WlI81\0t divorced I\nd did not have a child born or adopted after execution of lho will offerod for probnlol WI\S nolthe v, Icthn of n kllllna and Wa81\eVOr adjudicated Incompetenll rY.'" " - Decondent at doath ownod properly with ostlmnled vnllles liS follow~: 10 OtJ() ()tI (If domiciled 11\ Po.) All porsonnl propcrty $ I (If I\ot domiciled In Pa.) Porsonal proporty In Pennsylval\la $ (If n\lt domlollod hi Pa.1 Porsonal property In County $ Value of roal ostato In Ponnsylvl\nln $ Iltuatod ,as follows: WHEREFORE, pelhlol\or(s) respcotfU,lIY roauosl(s) the Mobnto of the last will and codloll(s) presentod herowlth an\ltho grl\nl oflollors r H Ii- MCI'i'fA"1 ' (lClla111C1\1nrYI .dmlnl,lrRtioll 0,1,001 Admlnl,lrallon d,b,n,.,t,s.) thoron'.' ~' f' """"7:FV\,^-+- ~W.rvY\ '-,1 S fit . tbVI\. 'HVt'/\ OATH OF PERSONAL REPR'ESENTATIVE COMMONWEALTH QF PENNSYLVANIA }, as COUNTY OF -,-_..j,jWllbfil~f.lIl~ Tho pOlltlonor(s) ahovo'l\amod sweal'(s) or affirm(s) lhnt tho statemenls In tho foregoing petition are t,ruo and correotlo tho be,11 of tho knowledge and belief of 11011tIonor(s) end thl\t as poraonl\l ropre.en- ~;~~;I);; ::;~,I\:~;I:I~::o~;;t~t.e::~;;~~~~ WII{,'W~.""',:,;;m~."_',I~O, ..... ':"'"'.. '10 law. ~Q,,~n~~~L' .19~ $jtp.!t..iS1~ U -B" ~B <;.l<r-:t. ,~e~lsler . , IS -.;J.I (0 .- ) I) --\ " , , " 1 " , , . , , " ~ , I v , , , , 1 1 ^ , 1 V Ii , , " , ^ , , " , " . . . N N " , I " d I,' 1 I N , 1 I " 1 " ~l , , , , ~I , u ~ N " " , , ~I VI " " , . , " " " " A , 1 " 1 n , " " " III ~ ~"lll))f~"\"l ..\~f.. QOMM()f(~.YWA/IIA IH!IIAR1/,lli1l10f'.naWIlUU , IJllPII~I, I I b,,)l1u . 1/1 REV.1500 INHERITANCE TAX RETURN FiUtWMBll!l RESIDENT DECEDENT 1997-00953 ; 111Iil,l/llj'Ir,'ilf ,... ~",jI "" OW/'INIJ I MMY II. '1lRmL IICU8llY IUIOIft DAT~ or DEAlII OA'E()f~~1II 6 I 6 1~6 . I,) . 011110 11/~4 I'n (fNJfltIO."llJtvr.uJ'~' Ulludllll CurtJ n OWOIlB IBJ ,. OrQlnAI Rllum CJ ~,llmned i!ll4t. 1:J 0 Uoced.n' o~d hll4tl t~~.." ~ W" 9.l .1IOn PIOoe.dl Rece~oll . '3 o I 4775 I.inglosfown !load, Suite 200 Ila n iab\lJ:g, Pl\ 17112 l 'f:; I' 1, ReAl Bllale (BoI1ldu~ Al 2, Btoc<<. and Blndl (BoI1odu~ BI 3, Olonly !laid Oorpo,oUon,Pertnsrthlp 0181~'Propnololthlp (1) (2) 13) 141 (0) (0) (7) ~ (;-I'ir,::O" 'f-!'I 0 ::JJlll elJ ' 0 {C ,Q ; 1;:_: '.1 '.'.1 " 0 , 0 ,0 t/l ; I 0 , 0 Cp , (~ ::\.1 ~Ii ;:, 0 . 0 ':fl ~! r.,) ili' 0 :l4 ;.). N ~, 1 0 , 3 6 ,1 . 7 '" 2 !i , 0 q ? . R n (01 3 5 I 4 5 4 . 5 4 '3 I 9 4 2 .6 8 ~, Mung.gll & Notll Recelvablo (BoI1sdulo 01 0, O..h, Pank OOPOllta & M~cell.naoul Poltonel PlOperty (8011I<lUIoB) 0, JOintly OiIned PlOperty (8011.dul. FI 7, Inlll.Vlvol Tranll.It & M~cel~nfQUI Non'PlObll. Property (BoI1tdulo <l II l) 0: Tolll Oroll Amll (10141 Llnell.n 9, Fun"ll UMpenl.1 & Adm!nlIIllUvI 0011a (8011.dulo H) , ' 11. Totti Oeduellenl (1oIaIlln'l9& 10) 12, HII Vllul 01 Blttl.(Llne 0 mlnulLlns 11) 1.3, Chsril4blo .nd <lQv.mmsnIa18.quOI\Sl8a09113 TlIJlla 'orwh~ an oloc1lon to !OK hll nol ~sn INIda (8c/1edu~ II l~"H'1 V.lu. Bub/tOlIO TII (Lln"2 mlnul LinD 131 1 , mount 0 IIn. 1~ talablO 11111' apousallll rats I.' x ,0 8..lnllllJotlonl on revsl1lllda 'or appllCab~ porcenlag. 16, ~t"r~~~~ line 1~ IaMable ',3 1 I 5 1 1 . 8 6 x 17, Amount 01 line 1~ lalable tI 10% rolo x 16. TIM Du. 19, 3 9 4 2 . 6 8 3 , 5 . 8 6 f\ . f\ f\ 3 1 5 1 .8 6 I 8 9 0 . 71 ,8 9 0 . 7 8BB Dll A OHBO << ' 110 ~ykJ\OWledgo MdbeIlO, III. trvo,COII~1 on<1compltlo DocI~OtlOnoll>/tPM"OI~" OATB (p. ~V-2L DATB /;;;lV -OS Ilw,.,~blliT), {iF} 1711;;L lete Addreee: CITY IP Tille Payments and Credltll: 1. TpK Due (pege 1 Line 181 2, Crudlte/Peymsnle A, SpouUI Poverty Credll B, Prior Peymenlb C, Dlscounl 0,00 (1) 1, A90, 71 0.00 o.on 3, InleresUPenolly If applicable D,lnleraSI E, Penolly Tolsl Credlls (A. B. C) 12) 0.00 0,'00 0,00 0.00 . TOlallnlarasUPanally ( 0 . E I 13) 4, If line 21s graoler Ihon IIno 1 + line 3, enlar Ihe difference, Thlo ISlho OVBRPA YMBNT, Check box on Pagel LlnelD to requ..t a rlfund ' 14) e, If line 1 · IIno 31s greolollhen line 2, enlarthe difference, This Is Ih8 TAX DUB, Ie) 1, 89 0 , 7 1 A, Enlerlhe Inlsresl on Ihe lex due, (611) 0 . 00 8, En\ellhe 10101 of Llns e. 8A, This Islhe BALANOB DUB, (e8) 1, 890, 71 Make Check Pa eble to: REGISTER OF WILLS AGENT n/a P BASB ANS IR THI PO LO I QUeSTIONS BV PLAOINQ AN "X" IN THe APPROPRIATE BLOCKS 1, Old decedent make a Iranofar and: Veo No a, relaln tile use or Income ofllle proparty tranoferred: "",.. ' """,,,,,,,,,..,,,,,,,,,,,,....,,,,,,,,,,,,,...., " ~ ~ b, relaln till rig III to designate who sllell uOe the property Iranlfarred pr Its Income: """""".." od' retal"1 a,rh8Ver810"laryflnt'llfrestf; olrtll, "'''''''''''''''''''11 . ,,,'" "fl"" " '''''1111'''''" '"11"''''""" II "",,,,,,,,,,,.. "t, , , reoe ve e prom se or eo e er paymenle. bene Ie or care? ,..""",..""..".."",,,,,,,,....... 2, If deelh occurred on or before December 12.1982. did dacedent within two yeare precldlng deatll tranlfer proplrty wltlloul recelvlna adequate conslderallon? If dealll occurred' after December 12,1982, did decedent Iranlfer property within one year of dealh without" , receiVing adequate consideration? """,;""tl.,..""".....""""",.."".."...."",,,,....,,,,,""",,,,,,,,.,,,,.,,,0 [id 3, Old deoedent own an 'In truII for" or payable upon dea\1I bank aocount or oecurlly 4, ~tl;l:a~e~:~~~~~:'~' i~di~id~"'1 ';~';I';~~'~'~; '~.~~~~~;: '~~~~ity: '~;'~ih~;' ~~~~'P~~b'~';~' ';;;~~~rty?:::: ~ ~ IF THI ANSWIR TO ANV OP THe ABove QUeSTIONS IS yes, YOU MUST OOMPLeTE SOHeDUL.e Q AND PILe IT AS PART OP THI ReTURN 72 P .S, g911 6 (a) (1.1) (I) provide for till reduotlon 0 tile tax rale Impoled on tile n~l velue oftranlfere to or orilla UI8 0 tile lurvlvlng Ipousa from 6% to 3% for datal of death on or after July 1, 1994 and before January.~, 100e. 72 P,S, g0116 (a) (1,1) (11) provided for tile reduction of tile rete Impoled on the nat volue oftransfers to or for tlla use ofllle'lurvlvlng epoule from 3% to 0% for dateo of dealll on or altar January 1, 190e, Tlla Ilalute does nol e~emDt a Iranlfer 10 a turvlvlng Ipoule from teK, and tile elalulory requlremenlo for dloololure of aIle II and flllng a,laK relurn ore 111I1 appllcabla even If tile turvlvlng IPOUOa II tile only benenolary,' , POR OATes OF OBA TH ON OR AFTBR JANUARY 1, 100e. Please anOwer the following question by placing an 'K' In the approprlelo epace, , Old tile deoedent create a trult or alll1l1ar arrangement whlcll II eolely for the aurvlvlng apoulO'a benent for 1111 or her entire lifetime? VelD N(iCB ' , ' If youenowerad yee to the above queotlon, lha laK on IlIe trult or similar arrangement 10 poetponed until tile dealh of Ilia eecond spouOe, al wlllcll time II Will be fully taxablo at tile rale(o) appllcobla to the remainder benenclary(les), Enler \lIe volue of the truot on Sclledule J, Pert II, In order \0 remova II from tho calculation of Ihe.laK duo In IlIle aslala, You may wleh 10 flIe Schedule 0 In order 10 make tile election avallabla undor Seotlon 9113, If IlIe elecllon Ismoda,'lIe lruot or olmllar arrangementllleKed In IlIe eOlala of IlIe flrol decedonl epouee, tile portion of tha Irust or olmller arrangement whloll benofito 1110 lurvlvlng OpOUle Is laxad al tha z~ro teK rale, , and Ihe remainder Is laKed a\\lIe rate(a) applicable 10 IlIe remolnder bononclary(loo), II you choose to ma~e tile alectlon, you muol attach Schedule 0 to a tlmely.flIed l,aK relurn, along with Sclledulo(s) K and/or M In Order 10 sllow 1110 apportlonmenl of IlIe INOt or OIl11l1ar nrrangemer" belween Il1e aUlvlvlno apouse and 1110 remainder beneflclery(lel), !tI'I"''''I'.~. CO\IMOfffl8A( Iii or PEllli8\ ,YAHIA III1IERIIRNCB 1.IX RBlURII Ml\lW II. OWJJlNS . SCHEDULE F JOINTL Y.OWNED PROPERTY "'R ....t wu mad, joln\ wttl1ln on. YII' ofth' d,etdent', dale 01 d"th," muat be reponed oil811hadult 0, 191)7-00953 A, 8UIIVI'/111G JOINl lENAIIT(8) llAME L aa K. Owens-Bortno] B, c, " ,; JOINTL Y.OWNEO PROPERTY: ROOAU8 116 E. Mfl.n St., Hour Mochunicaburg, PI\17055 RElAlION8111P lOOECEOliNr dttUghtor "eM 1~~1 im~ OBlCRIPllON 01 PROPeRlY .,!.Ol DAlE OF OEATIl loci,," ,"=,~ ~1I1"'tilullOO end bInk IQCOUnl nu/l'Oo' 0l11"'1.1den~fy\1\g nu/l'Oo',. R~ DAlE OF DeAIII DECo'e VAlUE Of HUMeSR "NANl XlINT d;<<!10l nU ,h'~""'"'Ie, VIJ.UE OF ASOEI 11I1ERIII OECEOEII1'81I1lERE8T - 1- A, 4111/83 Members Piist Federal Credit Union savings account numbor 31182-00 $20,723.48 50% $10,361.74 , , . " , " " TOTAL (Also eniD, on line 6, Rocapllulallon) $ 10,361.74 (II mO'D SPRCO Is n.codOd, Inson Mdlllonolshool8 01 Iho snlno Slle) 'IV'""""II". COMMONW1!AlTlIOF PEIIHBYlV^,IIA IIlIIERlTAIlCE 1~ RETURIl RESIDEIlT DECEDEllr SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN B8T B OF UMBRR M^HY 11, OWENS 1')97..00953 This schedule Is to be used for all single life, Joint or succeijBlve life estate end lerm certain calculations, For dales of death prior to 5.1.89, actuarial factors for single IIfecalculallons can be obtained from the Dapartmenl of Revenue, Specialty Tax Unll. ActuBrlal feotors CBn be fo~nd In IRS Publloallon 1457, Actuarial Values, Alpha Volume for dales of death on or after 5 .1.89, Indloate the type of Instrument which creatad Ihe futute Interest below and aUsch a copy tD the tax return, o Will 0 Intervlyol Deed of TrUlt 0 Other LIFE ESTA'rE INTEREST CALCULATION NEAREST AGE AT DATE OF BIRTH DATE OF DEATH NAME(S) OF LIFE TENANT(S) 1. Value of fund from whloh lIfa estate Is payeble 2, Actuarial factor per approprlale table Interest table rate. D31/2% 06% 010% 0 Variable Rate 3, Value of IIfa estate (Line 1 multiplied by Line 2) ANNUITY INTEREST CALCULATION NEAREST AGE AT OATE OF BIRTH DATE OF DEATH NAME(SI OF ANNUITANT S TERM OF YEARS LIFE ESTATEiS PAYAB E o Lifo or 0 Term of Yesrs ~ o Life or 0 TermofYears _ o Life or 0 Tarm of Years _ . o Lifo or 0 Tarm of Years _ $ % $ TERM OF YEARS ANNUITY IS P YABLE o Life or 0 Term of Years _ Life or 0 Term of Years_ o Life or 0 Term or Years =- o Life or 0 Term or Years _ 1. Value of fund from which annuity Is payable $ 2, Chsok approprlBte block below and enter corresponding (number) Frequenoy of payout. 0 Weekly (52) 0 BI.weekly (26) 0 Monthly (12) o Querterly (4) 0 Seml.ennuslly (2) 0 Annually (1) 0 Other ( ) 3. Amount of payout per period $ 4, Aggregate annuel payment, Line 2 multiplied by Line 3 . 5, ,Annuity Faotor (see Instruollons) Interest table rate 031/2% 06%, 010% 0 VarlBbla Rate % 6, Adjustment Faotor (see Inslruollons) (. Value of annuity. If using 3 1/2%,6%, 10%, or If variable rate and porlod payout Is al end of period, calculallon Is : Line 4 x Line 5 x Line 6 $ If using variable rate and period payout Is at beginning of period, calculallon Is : (Line 4 x Line 5 x Line 8) + Line 3 $ NOTE: The values of the funds which creale the above future Interests must be reported M part of the eetale assets on Sohedules A through G of this tax return, The reaulllng life or annuity Interesl(s) should be reported at the appropriate lax rale on Lines 13, 15, 16 and 17, (II moro 8pnco 18 needed, In8M Mdlllonal8heols 01 the same 8lzo) NV'II'I"'I1~. COMMOHWllALTH Of' PEHNSYLV~NI~ INIIIRITAHCH TAl( RBTURIl REBIOIHT OfCIOIHT SOHEDULE M FUTURE INTE~EST OOMPROMISE - I8TATI 0 MAIW Ii. ,OWmNS 1997-00953 Thll lohodu!111 Ipproprllte only for ..tat.. of dlo.dont. dying aftor Oooembor 12,1982, . ' 'Thlo ochodule 10 to be u8ed lor all future Intereats whare the rate of tax which will ba eppllc,able when Iha luIure Intereat ve81H In p088e8810n and enjoyment oannnt be establl8hed with certelnty, . " ' Indloete below the type of In8trument whloh oreated the luIure Interast and altach a copy to the taKr,alUrn, o Will 0 Truot 0 Other I;, 80ntl101arl81 NAME OF BENEFIOIARY 1. 2. 3, ~, 0, RElATIONSHIP DATE OF BIRTH i AGE TO NEAREST BIRTHDAY It. For decedent8 dying on or after July 1,1994, If a eUrVlvlng spouse exeroi8ed or intends to exerolse a right of wlllldrswal within 9 months 01 the deoadenl', death, oheok Ihe appropriate block end attach a copy of the documant in which the surviving epouse exerclse8 such wlthdrewel right, o Unlimited right of withdrawal 0 Limited right of Withdrawal III, Bxplanatlon 01 Oompromlse Offen V, 8ummaryof Oompromlse Offerl 1 ,'Amount ol.Future Intereat 2, Value 01 Line' exampt Iromlex aa amount paaslng to cherltles, ato, (alao Include 88 part ol\olelsl\dwn on Line 1301 Oover Sheet) $ 3, Value olLlne 1 paaalng.'II1.!POUS.e at app~. rlata tax rate Ohack One 06%, 03%, [:] 0% . (also Include as part 01 lolalahown.on Line 15 of Covar Sheat) $ 4, Value 01 Line 1Taxable at 6% Rele , (a180 IMlude as part of totel8hown on Line 16 of Cover Sheel) $ 5,Velue of Line 1 TeKeble a116% Rale '(also InclUde aa part of totelshoWn on Line 17 of Cover Sheel) $ 6, Total velue of Future Interest (suin 01 Linea 21hN,5 must equel Llne1) (If moro apace Is needed, InsOiT addlllonalshools ollho some SilO) $ $ 08-31-19911 OWENS 11-211-1997 21 97-0953. CUMBERLAND 101 r AMaUl) \ ,MUt.d J "AKI OHIOK PAVAILI AND RIHIT PAVHINT 101 ~EGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA17013 CUT ALONG THIS LINI . .... RI1AIN LOWIR POliTI ON POIlVOUR RIJOOllD8 -.II it1l1 :1.1i'f.l'lf.A"1f-rbT:f',)".I1~Yfal-.-cSll-WAl1ffTAllcSl'YAil-AjSiI~A. ifil'HII1"-;.Att"cSQAllcSi~'b1f".._-"'-- - - - -.. DI8ALLOWANOI OP DIDUOTION8 ANb A,SI8SHINT OP TAX 18TATa OP OWl!NS MARV H PILI NO. 21 97-0953 ACN 101 DATI 08-31-1998 TAM RETURN liAS I I X I ACCIPTED AS PILID I I CHANGED RI81RVATION CONCIRNINGPUTURI INTIIl18T - SII IllVIR81 APPRAI81D VALUI OP RITUIlN IA81D ONI ORIGINAL RETURN 1, R..l 'I.~.t. ISahedul. Al a. Stooke end I~d. (Soh.dul. II 8, Clo,.lit H.ld Stook/p.rtn.r.hip Int.r..t 18oh.dlll. C) ft, Korto..../Hot.. R.o.1Y~1. ISoh.dul. D) D, C..h/l~ D.po.it./Hi.o. P,r.on.l prop'rt~ ISolI.d~l' I) 6, J01ntl~ Dftllld Proport~ (8oh.dul. pI' 7. Tr,".f.r. ISoh.dul. 0) 8, Tot.l A.,.t. APPROVID DIDU0110N8 AHD IXIHPTION81 9, PlII'Iorol Ewp.n.../Adt\, Co.to/Hho, EKP.n... laoh.dlll. H) (9) 3',9112.68 10. D.bb/Horta... LlabUUio./Li.n. ISolI.dlll. I) (10) .00 11, Totol D.duotion. 1111 l! . GAl> . loR 12, Net Vol... of To)( R.tllrn (12) ~U , Bll ,86 lS, chorit~l'/Oovornll'nt,l' 8'QIl..t., Non-.loot.d ,9118 Trll.t. ISoh.dlll. Jl 1181 ,DO 1ft. H4lt V.l111 of Bot_t. SIlb.l.ot to TOK ' 11ftl 31,511.86 N0111 If' '. n .........nt W" i'.'U'.d .pr.VioU.1Y, lin,' 14, 11 and/or 16, .11..nd 18 will r!l'f';L.ot figur.' th.t' ino;Lud. t"'. 1:otll of AIJ,. rnurn, .......d to d..t.. ' , A88188HINT OP TAX' 18. Aoo~t of Lin. 1ft It 8polI.01 r.t. (11) 16. AMount :..f Linl 1ft t.w.bl.' ot L1n.01lCl.., A r.te (161 17, Aoount of 'LIlli 1ft t.)(.bl. .t COll"t.rIl/Clo" 8 rot. (17) 18. prin01p.l T'K PH' TAX ClllDITSl PAVHaNT DATE IS ,21ft, '/6 BUREAU OF INDIVIDUAL TAMIl 'N1I1!RITANCE UK OIYIIION oePI, "106QI HARRI18ORO. PA 11118-0601 OOHHONWIALTH OP PINN8YLVANIA DIPART"INT OP RIYINUI NOTIOI OF INHERITANCE TAX APPRAI8IHeNT, ALLOWANce OR DIIALLoWANce OF DEDUCTIONS AND AssEa8HENT OF TAM '/ C~ WAL TER W WILT SUITl! 200 11775 LINGLl!STOWN RP HARRISBURG PA DATI . ISTATI OP DATI OP DIATH PILI NUHIIIl OOUNTV ' AON 17112 (1) III (81 1ft) III J61 17l .00 .00 .00 lOO .00 10.361.74 28,092180 leI ,0.0 M . 0 O. 31,811.86 M ,06. .OOx .15. C1S1 "BCUPT H\II1BeR D18COUNT I + I INTERE8T/PEN PAID (-) ..0 AHOUHT PAID TOTAL TAX 01llDI1 'ALANDI OP TAX D~I INTIRI8T AND PIN. TOTAL DUI * ..,.n41lI'" nt.", MARY H HOTEl To 1n,"r. prop.r or.d1t to ~ollr 1D00llnt, .lIb.1t tho Upper portion of th1. forM with ~allr taw paitlllnt. S5.115I1,811 .00 J,890,71 tOO 11890.71 1,890,71 .00 ,00 .00 . IF PAID ApTBR D~TE INDICATBD, SEI ReUERsE PORCALCULATION OF ADDITIONAL INTEREST, I IF TOTAL DUElS LESS THAN tl. NO PAVHENT IS REQUIRID, IF TOTAL DUE IS REFLBCTED ~S A "CREDU" COR). YOU HAY BE DUE A REFUND. SBE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) IQCf 7 -"i S.~ pls'l'A'l'm Sm'l''l'L)IIMmN'l' AGRmm~JIIN'l' This Agreem\!lnt is made the ,.2? day of Octoper, 199B, py an~' among all of the peneficiaries of the mstate of Mary H. Owens, d.oeased, In I\CCOrdfmce with thei.r desire that the administration of the Estate of Mary H, Owens be terminated without the expense and delay of a court accounting, the partieljl hereto, incol'lslc:'leration o.f thlll mutual covenants herein expressec:'l, and intending to \:Ie legal~y bound hereby, agree that l' 1. Letters Testamentary were duly granted to Larry Owehs and Lisa Owens 6prtner by the Register of Wills,of Cumberland County, l?ennsylvania ort Decemb';r 4, , 1997. " 2. It is acknowledged that the executors have received the assets and made the payments set forth in the I?ennsylvania Inheri.tance Tax Return of the Estate of Mary H. Owens., a copy of whioh is attached hereto as Exhibi t "A I' and made a part, here,of , an.Cl the parties approve 'said inheritance tax return in its , enti;t:'ety. 3. The parties hereto agree that the residue of the Estate, after paym'ent of., all expenses and inheritance taxes, shall be equally distributed batweenLarry Owens and Lisa OWens 6ottner, 4.' The parties, and each of them, hereby forever and fully release, compromise, settle and discharge any and all .claims, demands, actions or causes .of action, legal or equit'able, absolute or 'contingent, vested or hereafter to accrue, whi.ch any I;)f them j; , may h~ve against any other patty her,~to or against the Estate of MaX'}' ij, OWens, deceased, ,0):' the Exeout.ors of hel:' estate, by n~son of any mattar, cause or thing growing out of or relating to any property or assete' of the said Estate, .or growing out of or relating to any act of the Executors in their administration of sai~ ~state, even attributable to negligence, and agree that any I?erioc:'l fol;' the limi tation of actions .for the collection of any er.roneOUB dbtributionor distributions shall commence only at such time as Larry Owens and Lisa Owens Bortner shaH have " obtainec:'l 'actual knowledge of such erroneous distribution or c:'listributions and that in no event ~hall the period for collection of ,Any erroneous l;'lis,tribution o'r, distribut:l.onlO1 be less than two yearlO1 .after t~e actualdisdovery thereof by her. 5. In consic:'leration of this.distripution mac:'le to LarX'}' OWens and Lisa 'Owenl;l Bortner I the par~ies hereto agree to refund on demand to the Exeoutors,all or any p~rt o,f,thia distribution whiCh may be ,<;'letermined to haVe been improperlY made anc:'l to contribute equally towarc:'l any outStanding claims that may be made agaiplO1t the estate. 6. This Agreement may be exeouted in mUltiple counterparts l;Il'\d, when 1010 executed, shall be binding upon all the pB,rties, and ., ~ Denodont's Com loto Addressl CI u Tax Payments IUld Credltsl 1, Tal puo (page Hlno 18) 2, CredIlIIP,ymenll' ' . A, 6poueal Poveny Credll p, PI!or Paymenll C,OI~ur\1 :", ;, . 0,00 ,11) 1,890,71 0.00 0.00 3, InletolVPonllly If pppllcoblo I). Inlereel O. 0 0 ft, Penally u , u u " , . TolollnloroeVPonoliy (0' E) (3) 4, If line 21s grealer \hen line 1 + IIno 3, Onlorillo dlilefonco, Thl818 Iho OVERPA YMl!NT, Chec,~ box on Pegel Line 19 to requnt a relund' (4) ,6, IIlIno.1 + line 311 giulorlhon line 2, anlertho dllloren~o, Thl81slho TAX DUa. . (6) " 690, 71 " A. Enlorlhe Inletnl on Iho lax dUO, (M) , , O. 00 B, Enler 1110 10101 01 Line 6. M, ThllIs Ihe BALANCE DUB; , (68) ~1, B 9 O. 7.1 Make Check Pa able to: REGISTER OF WILLS, AGENT TOIOI Credlll (A. 8. C) (2), 0,00 0,00 n/n PLEASB A S aR THB PO LOWINQQUaBTIONB , BY PLACINQ AN "X" IN THa APPROPRIATa BLOCKS 1, Old deoedehl make a I'onslor end: Yea a. retain the use or Income of the property transferredL""'"'ill.,,,.,,,,,jHlt;;''''''''''''''''''''''''I!''h''' ~ ~:. ~..'::::~ ~h~e~~~~I~on:~o:~~e~~o~~~, ~~.~I,I..~.~~, ~~~, ;,~.~,~,~.~:~,~~.~,~,f.~.~~~~ ,~:, ~~~"I,~~~~~: ,::::: ::::::: :::: ' d, reoelve the promise lor IIle 01 either peymenls, benefite or cere? """""".",,,,,,,,,,,,,,,,,,,,,,.,,, ,2. II doe\h oocurr~d on or before December 12, 1982, did deoedent wlllllntwQ Y08l0 preoedlnQ doelh trenlfor property without recelvinQ edeq\Jelo oonolderet1on? If deelh occurred after Decembor 12, 1982, did decedent treneler property within one yeer 01 deeth Wllllout rBailvlng. 8deq~8te conslderallon? IIIH IIHIII" Hit II j; I., fl H"I':'.'.....I"'..I' "i,..,,, i" '''' "...".., 'I'" "''1 III" 1" 0 G:a 3. Old deoedenl own en'ln tNet lor' or peyeble \Jpon death benk eccount or securtty 4, 6tl~ldeo:e~~rn~:~~:~'I~d;,~id~'~i';~ii;~~~~i'~'~'~~'~~1','~~~~i~:'~;'~t;;~;'~~~~'p';~b~i~'~;~p~;;Y?:::: ~. ,tl N~ I, ,,- P.8. 091 e (a)( , )(Ilprov de or t . redU(ltlon of the teK rate mpoeed on tile net value oltrlnalero to or or Ih~.\Jse 0 the auNlvlnQ apouaelrom 6'10 to 3'10 lor dete. 01 deelh on or alter J\J1y 1, 1994 end beforo Jen\Jary 1, 1996, . '. ".. '" 72 P.8. '~118(e) (1.11 (II) proyldadlo(\lIe red\Jotlon of lhe rate lnipoeed on the net valUe of Iren8fara 10 or for III, \Jee of \lIe ourvlvlno ""POUIO Irom 30(0 to 0'10 lor d~leo Of deeth on or alter January.l, 1006, The atelute doea not ,Kamote Iranaler to e survlvln9 8pOUIO Irom teK., and the statulory req\Jlrementelor dloclosure of as eats ond flllng ,e t~x reMn ere 8\111 eppllcoble even If tile ourvlvlng ,pou8e ' 11 tile onlYbsneflolety, " , POR DAnS OF DEATH ON OR A~TER JANUARY 1, 1996. Ploese answer Iho lollowln9 queallon by plecln9 on 'x'ln tile approprlSla apaca. " Oldlho deCOdol\,t oroate a tNtl orelmllor arrongomont whlohle eololy lor tho a\Jrvlvlng spoute', benonqor his or hor ontlre lIlellmo,? Yoe 0 No'<S I,f YO\J anOlVored yoe 101110 abovo question, Iho t.o~ on 1110 ,trust or .almllor arJongemonl'ls posiponod unlillhe denlh of lho socond spouso, 01 which tlmo IIwlll be IUlly taxoblo alll10 role(sl oppllcoble 10 Iho romelnder benoOclory(losl, Enlor 1110 value of Iho IN8\ on SClledulo.J, rOr1Il, In order 10 removo 11 from l1\O'celculollon ollho tilx duo In Ihls eSlolo, You n\aywloh to Oio Schod\Jla, 0 In ordor 10 ""eke 1110 olocl111n evallnblo \Jndor Secl10n 0113, If Ihe olocl1on I.mndo, tho lruM or olmller orranoemenlls la~ed In ti,o 061010 of Iho (Hal 'doco~o"l epouso, Iho por1lon 01 tho Ir\Jsl or Ilmllor orranoomonl which bOl1onto 11,0 o\JlVlvlno 8pOUSO Islnlod at lh,o loro InK rolo, 8I1d tho r\\rnnlndor Is la\od allhe rnlo(s) apllllcablo 10 1I10 rOl\1alndor bonoOclary(Iool, II yo II Ch0080 10 make Iho olocllon, you musl nllnch Schedule 0 10 a IIn,oly.n1od la~ relurn, n10l10 with SClll1dulo(61 K andlor M 111 oldor 10 show Iho apportlnnmol1t of Iho Inlsl or 6111111.\1 ,1110110111\10111 hollYoOl1 "'0 MIIVlvlnO SpOil en ntld \llll rllmailllllll bllt111Hclnly(ille),