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HomeMy WebLinkAbout91-0624 IN RE: ESTATE OF GERALD EUGENE MEALS, Deceased : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : NO.: 21-91-624 ~~ o ~', ~-) , ") ...,_.1 ':'J :.. _.~ PETITION TO REOPEN ESTATE " i ,I :p~ . i AND NOW COMES Mary Patricia Meals, the Executor of the Estate of Gerald ~:= Eugene Meals, deceased, by her attorney, Steven J. Schiffman, and the law firm of SERRATELLI, SCHIFFMAN, BROWN & CALHOON who respectfully requests that this Court issue an Order and in support thereof, avers as follows: 1. The decedent, Gerald Eugene Meals died testate on August 18, 1991. 2. On September 4, 1991, his spouse, Mary Patricia Meals, was appointed Executrix of the Estate by the Register of Wills of Cumberland County, Pennsylvania. 3. On February 11, 1993, the Executrix filed her First and Final Account with the Court. The Account was confirmed by the Court on April 27, 1993. At the time the account was confirmed, creditors were paid $99,406.31 and $165,162.30 remained in unpaid claims due to insolvency. A copy of said Account and Confirmation is attached hereto as Exhibit A. 4. At the time of decedent's death, Gerald Eugene Meals was a direct serve dealer who owned or operated an Exxon service station. 5. By letter of May 14, 1992, Mary Patricia Meals became aware of a Class Action Suit filed in the United States District Court of the Southern District of Florida, Allapattah. et al. v. Exxon, Case No. 91-0986 (Complaint dated May 13, 1991). The Complaint was filed as a result of Exxon's alleged non- compliance with its legal duty to deduct from the dealer tankwagon price amounts it represented it would deduct in recognition ofthe costs incurred by dealers offering discounts for cash during the period of March 1, 1983 until August 28, 1994 (3 years after the decedent's death). 6. On or about March of2003, the Executrix became aware that a verdict in the class action suit in favor of the Exxon Dealers occurred in 2001 and that she was still eligible to file a claim form, without the necessity of paying costs. She filed a claim on June 2, 2003, approximately 12 years after the death of the decedent. The decedent's name was inserted as the "Dealer" and the "Claimant" was listed as Mary Patricia Meals. 7. Mary Patricia Meals is currently represented by Stearns, Weaver, Miller, Weissler, Alhadeff & Sitterson, P.A., 150 West Flager Street, Suite 2200, Museum Tower, Miami, Florida, in the Class Action Suit. The attorneys have represented to the Executrix that her entitlement pursuant to the suit should be approximately $125,000.00 after payment of attorney's fees and costs. 8. In order to receive the funds, the class action attorneys are requesting an updated Short Certificate for the Estate of Gerald Eugene Meals. 9. Petitioner requests this Court to issue an Order reopening the estate, providing for advertising of the reopening, and barring any claims not made within six (6) months of the advertising ofthe reopening of the Estate. WHEREFORE, the Executrix prays that this Court issue an Order directing: (a) the Register of Wills to issue a Short Certificate for the Estate of Gerald Eugene Meals; (b) the Executrix to file a Supplemental Inventory and Inheritance Tax Return upon receipt of the funds paid as a result ofthe class action suit; (c) the advertisement of the reopening the Estate in the Cumberland County Law Journal and the Sentinel for a successive three week period; and (d) the filing of a Final Account upon the conclusion of six months from the advertising of the reopening of the Estate, which upon confirmation would barr past claims by creditors. Dated: ~ Respectfully su ~ . an,Esq. SERRAT LLI, SCHIFFMAN, BROWN & CALHOON, P.C. 2080 Linglestown Road, Suite 20 I Harrisburg, P A 17110 (717) 540-9170 Attorney for Estate/Executrix VERIFICATION I verify that the statement made in the foregoing are true and correct. I understand that false statements made herein are subject to the penalties of 18 Pa.C.S. Section 4904 relating to unsworn falsification to authorities. Dated: S/I/lJ1 . ~f~~ EXHIBIT A -- COpy IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Estate No. 21-91-624 (Will) FIRST & FINAL ACCOUNT OF MARY PATRICIA MEALS. EXECUTRIX OF THE ESTATE OF GERALD EUGENE MEALS. a.k.a. GERALD E. MEALS Date of Death: August 18, 1991 Date of Executor's Appointment: September 4, 1991 Date of First Complete Advertising: September 27, 1991 Accounting for the Period: August 18, 1991 to December 31, 1992 Purpose of Account: Mary Patricia Meals, Executrix offers this account to acquaint interested parties with the transactions that have occurred during his administration. It is important that this account be carefully examined. Requests for additional information or questions or obj ections can be discussed with: Steven J. Schiffman, Esq. SERRATELLI, SCHIFFMAN, GOLDBERG & BROWN 2040 Linglestown Rd., Suite 106 Harrisburg, PA 17110-9483 (717) 540-9170 -i- SUMMARY OF ACCOUNT Amount Paqes Principal Receipts Corporate Personal Property Subsequent Receipts 13,177.67 22,859.00 63,369.64 1 1 1 TOTAL RECEIPTS: $99,406.31 Disbursements Loan RepaYments Debts of Decedents Administrative Expenses Funeral Expenses Family Exemption Attorneys Fees $31,608.29 $194,123.02 14,125.60 6,787.60 2,000.00 2,761.50 2 2, 3, 4, 5 5, 6 6 6 6, 7 TOTAL DISBURSEMENTS: BALANCE BEFORE DISTRIBUTIONS: $251,406.01 (151,999.70) PRINCIPAL RECEIPTS Value at Date Fiduciary of Sale Acauisi tion Value Corporation: Meals Brothers, Inc. 862 Erford Road Camp Hill, PA 17011 13,177.67 16,320.00 Tanqible Personal Property Personal Property sold at" Auction Kerry Pae Auctioneers P.o. Box 640 Dauphin, PA 17018 22,859.00 22,859.00 Subseauent Receipts 1. Paycheck from Meals Brothers, Inc. 8,775.00 2. Accounts Receivable re: Meals Brothers, Inc. (Fleet Accounts) a. 9-10-91 b. 9-10-91 c. 9-16-91 d. 9-17-91 e. 9-26-91 f. 10-1-91 g. 10-8-91 h. 11-7-91 i. 11-11-91 2,760.67 248.82 .76 776.95 1,399.29 190.00 1,054.13 53.62 1,166.44 3. Transfers from Money Market Account a. 1-8-92 b. 2-10-92 c. 1-2-92 d. 5-29-92 e. 6-2-92 f. 7-25-92 g. 8-5-92 h. 9-10-92 20.00 140.00 726.49 250.00 250.00 370.00 225.00 225.00 4. Loans a. 9-18-91 (From Pat Meals) (Less Amount Owed to Estate) 45,000.00 262.53 44,737.47 TOTAL PRINCIPAL RECEIPTS: $99,406.31 -1- PRINCIPAL DISBURSEMENTS Loan Repayment a. 9-23-91 b. 1-8-92 c. 1-8-92 d. 9-15-92 (to Pat Meals) (Interest Repayment) (to Pat Meals) (to Pat Meals) 15,529.08 799.35 4,370.92 10,908.94 TOTAL: 31,608.29 Debts of Decedent 9-11-91 Meals Services Center (Funds to cover outstanding checks of Meals Service Center as of date of death) 1,951.00 1-2-92 Meals Brothers, Inc. (Transfer to Account to Cover outstanding Checks) *Amount Repaid by Meals Brothers, Inc. 75.00 10-15-91 CCNB Bank (Interest to Payoff Loan) *Amount Repaid by Executrix 84.11 9-23-91 4-11-92 Department of Treasury Internal Revenue Service c/o T.R. Shutt P.o. Box 866 HarriSburg, PA 17108 - $21,952.53 - $13,718.07 4,058.08 $ 39,728.68 9-18-91 Commonwealth of Pennsylvania a. Sales Tax b. Employer Witholding Tax c. Occupancy Tax d. Unemployment compensation e. Pa. U.C. Fund (3rd Qrt. 1991) 48,717.17 35,215.91 2,704.30 344.96 53.64 Exxon Company, U.S.A. P.O. Box 4620 Houston, TX 77210-4620 24,716.42 Computer Maintenance Services, Inc. 4415 N. Front Street HarriSburg, PA 17110 233.20 Bell of Pennsylvania Processing Center Pittsburgh, PA 15280 2,885.52 12-14-91 P.P. & L. Two North Ninth street Allentown, P~ 18101 Payment M.A. Brightbill Body Works, Inc. 2701 E. Cumberland street Lebanon, PA 17042 801.72 200.00 49.95 9-24-91 10-24-91 Associates Discount Co. 3917 Jonestown Road Harrisburg, PA (Jointly Owned with Wife on 862 Erford Road Camp Hill, PA Payoff on Loan Interest on Loan (Total Debt: $56,898.56) 985.19 374.63 GMAC 2407 Park Drive Harrisburg, PA Jointly Owned with Wife on 1989 Corsica (Total Debts: $3,631.08) GMAC 2407 Park Drive Harrisburg, PA Jointly Owned with Wife on 1989 Chevrolet Truck (Total Debt: $17,471.16) 1815.54 8735.58 10-30-91 Ford Motor Credit 3035 Market street Camp Hill, PA Jointly Owned with Wife on 1988 Bronco II (Total Debt: $11,015.42) Payoff 5507.71 526.49 John Wanamaker 2800 Eisenhower Avenue Alexandria, Virginia Jointly Owned with Wife representing credit card purchases (Total Debt: $278.90) 139.45 -3- Choice Visa P.o. Box 1747 Hagerstown, MD 21747-1747 Jointly Owned with Wife representing credit card purchases (Total Debt: $6,019.63) Choice Mastercard P.O. Box 6703 sioux Falls, SO 57188-6703 Jointly Owned with wife representing credit card purchases (Total Debt: $4,162.37) Chemical Bank Visa P.O. Box 15515 Wilmington, DE 19886-5515 Jointly Owned with Wife representing credit card purchases (Total Debt: $4,559.00) Bank Americard Card Center Pasadena, CA 91127 Jointly Owned with Wife representing credit card purchases (Total Debt: $2,702.65) Lawson Products, Inc. P.O. Box 17003 Newark, NJ 07194-7003 AT&T 4 station Square, suite 770 Pittsburgh, PA 15219 Allan Leasing Corp. 37519 School Craft Road Livonia, MI 48150 Myers Security services P.O. Box 212 Camp Hill, PA 17011 sico service oil Company 3978 Paxton Street Harrisburg, PA 17105 Systems & Software services, Ltd. 126 East State Street Media, PA 19063-1847 -4- 3009.82 2081.19 2279.50 1351.33 383.83 211.99 3035.17 90.00 1496.78 25.00 service Motor Parts, Inc. 2741 Turnpike Industrial Park Middletown, PA 17057-5489 Bell Atlantic Paging 1719A Route 10, suite 300 Parsippany, NJ 07054-4507 2.04 7.63 -----~;' (::~~ Jim's Plumbing 2715 North sixth street Harrisburg, PA 17110 Anthony Bekelja c/o Bruce D. Foreman, Esq. 3207 North Front street Harrisburg, PA 17110 160.63 1-2-92 2090.80 11-18-91 Coyne Textile Services (CHECK P.O. Box 4854 OUTSTANDING) Syracuse, NY 13221 138.82 Donnelly Directory c/o Ronald Amato, Esq. Suite 150, 100 Brodhead Road Bethlehem, PA 18017 1912.32 TOTAL: $194,123.02 Administrative Expenses Register of wills Cumberland County Courthouse Carlisle, PA 17013 (Probate Fees) Advanced by SSG&B 120.50 Register of wills Cumberland County Courthouse Carlisle, PA 17013 (Filing Fee - Inheritance Tax Return) Advanced by SSG&B 15.00 Register of wills Cumberland County Courthouse Carlisle, PA 17013 (Accounting) 101. 00 Cumberland Law Journal 11 East High street Carlisle, PA 17013 (Estate Publication) Advanced by SSG&B 40.00 -5- The sentinel P.o. Box 130 Carlisle, PA 17013 (Estate PUblication) Advanced by SSG&B 46.82 9-23-91 10-4-91 Fulton Bank Rts. 11 & 15 Lemoyne, PA 17043 stop Payment Charge Checkbook charges 10.00 31.26 5-3-92 J & D Locksmiths 4206 Ling1estown Road Harrisburg, PA 17112 (Re-Key Locks) 60.52 Motorola, Inc. Communications 1000 Mittel Drive Wooda1e, IL 60191 (Removal of Equipment) 63.60 9-19-91 1-8-92 John Bisbano, C.P.A. Payment Payment 8661.90 4975.00 TOTAL: $14,125.60 Funeral Expenses 11-20-91 John E. Neumyer Funeral Home, Inc. 1334 N. Second Street Harrisburg, PA 17102 6787.60 TOTAL: 6787.60 Family Exemotion Mary Patricia Meals 2000.00 TOTAL: 2000.00 Attornevs Fees 10-8-91 11-7-91 12-7-91 1-8-92 3-10-92 5-13-92 6-2-92 Serrate11i, Schiffman, Goldberg & Brown Payment ($525.50 less costs of $222.32) Payment Payment Payment Payment Payment Payment 303.18 166.82 665.00 185.00 27.00 325.00 250.00 -6- 7-26-92 8-5-92 9-9-92 Payment Payment Payment 27.24 592.26 .220.00 TOTAL: $2761.50 TOTAL DISBURSEMENTS: $251,406.01 Mary Patricia Meals, Executrix under the Last will and Testament of Gerald Eugene Meals, a/k/a/ Gerald E. Meals, deceased, hereby declares under oath (penalties of perjury) that she has fully and faithfully discharged the duties of his office; that the foregoing First and Final Account is true and correct and fully discloses all significant transactions occurring during the accounting period. To the extent that funds of the Estate are not available the costs have either been personally paid or~remain unpaid. /-- ; I... tJ J ; / ~. COMMONWEALTH OF PENNSYLVANIA: JO-~W~ On this, the !CtJ-day of :;J;-e..tY.u~, 1993, before me, a Notary PUblic, the undersigned officer, personally appeared Mary Patricia Meals, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. L:9-~Lv--~ rA. fOCVY7~U Titl72~~~~ : ss. COUNTY OF . . Notarial Seal Debra A. Evangelisli. Notary PubrIC Susquehanna Tv!p.. Dauphin County My Commission Expires May 7 1996 -7- ,~' , i~ff~l ';,'::l". ~,m':D'"'' [t lit: 'i~ (tV' . , MAye42DD1I1V IN RE: ESTATE OF GERALD EUGENE MEALS, Deceased : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : NO.: 21-91-624 ORDER AND NOW, this ~ day of M,... \ consideration of the foregoing Petition to Reopen, it is hereby ordered and decreed, as , 2007 upon follows: (a) The Register of Wills shall issue an updated Short Certificate for the Estate of Gerald Eugene Meals; (b) the Executrix shall file a Supplemental Inventory and Inheritance Tax Return upon receipt of the funds paid as a result of the class action suit; (c) the Estate shall advertise the reopening the Estate in the Cumberland County Law Journal and the Sentinel for a successive three week period; and (d) the Estate shall file a Final Account upon the conclusion of six months from the advertising of the reopening of the Estate, which, upon confirmation, any claims not made by past creditors shall be barred. :--::':1 --;1 t>- In Re: ESTATE OF GERALD EUGENE MEALS ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA NO. 21-91-0624 CERTIFICATE OF SERVICE OF ORDER ORDER DATE: 05-31-07 JUDGE'S INITIALS: JWO TIME STAMP DATE: 06-01-07 IN RE: ORDER """""""","""""""""""""""""'"""""""""""""""""""""""""""""""""""" SERVICE TO: SERRATELLI. SHCIFFMAN. BROWN AND CALHOON PC METHOD OF MAILING: ENVELOPES PROVIDED BY: ~ USPS ORRR o HAND DELIVERED o OTHER_ ~ PETITIONER o JUDGE o CLERK OF ORPHANS COURT MAILED: 06-04-07 ",.."""""""...."".."""""""""""""",,"'"""".."""""""""""""""""""","""""""" SERVICE TO: METHOD OF MAILING: ENVELOPES PROVIDED BY: o USPS ORRR o HAND DELIVERED o OTHER_ o PETITIONER o JUDGE o CLERK OF ORPHANS COURT MAILED: ~Cld g~r of Orphans' Court REV-1500 EX (06-05) PA Department of Revenue Bureau of Individual Taxes PO BOX 280601 Harrisburg, PA 17128-0601 15056041158 OFFICIAL USE ONLY County Code Year File Number INHERITANCE TAX RETURN 21 91 0 6 2 4 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 164-30-4326 08181991 07051937 Decedent's Last Name Suffix Decedent's First Name MI (TEALS GERALD E (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name M I MEALS MARY P Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE BOXES BELOW ^ 1. Original Return ^X 2. Supplemental Return ^ 3. Remainder Return (date of death prior to 12-13-82) ^ 4. Limited Estate ^ 4a. Future Interest Compromise (date of ^ 5. Federal Estate Tax Return Required death after 12-12-82) ^ 6. Decedent Died Testate ^ 7. Decedent Maintained a Living Trust _ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) r~ t ^J 9. Litigation Proceeds Received ^ 10. Spousal Poverty Credit (date of death ^ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number STEVEN J• SCHIFFMAN, ESQ• 717-540-9170 r,..~ ~~ Firm Name (If Applicable) SERRATELLI, SCHIFFMAN, BROWN & CALHOON, P•C• First line of address 2080 LINGLESTOWN ROAD, SUITE 201 Second line of address City or Post Office HARRISBURG, State ZIP Cade PA 17110 REGIST~jMILLS USE~tLY i ~~ C._. ~ r ) ~ -.. f J t 7 ~ ~ ~`J "DATE FILED ~ Correspondent's a-mail address: S S C H I F F M A N a9 S S B C -LAW • C 0 M Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete.~claration of preparer other fan the personal representative is based on all information of which preparer has any knowledge. SIGNATURE PORT ROYAL, P PLEASE USE Side 1 15056041158 6M46473.000 THAN REPRESENTATIVE DA 15056041158 J Estate of Executors (Page 1) Name Mary Patricia Meals Address 115 East Maple Lane 164-30-4326 Port Royal, PA 17082- Tax ID 180-36-8612 15056042159 REV-1500 EX Decedent's Social Security Number 164-30-4326 Decedents Name f1 E A L S GERALD E RECAPITULATION 1. Real estate (Schedule A) 1. 0 • 0 0 2. Stocks and Bonds (Schedule B) . 2. 0 , 0 0 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) • 3. 0 . 0 0 4. Mortgages & Notes Receivable (Schedule D). 4. 0 • 0 0 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . 5. 2 6 2 O 7 • 0 0 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested 6. 0 , 0 0 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property S hed I G ~ S t B'll' R ted 7 (c u e ) epara e i ing agues 0.00 8. Total Gross Assets (total Lines 1-7). • 8. 2 6 2 0 7. 0 0 9. Funeral Expenses & Administrative Costs (Schedule H). 9. 13 4 4 2 • 0 0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). 10. 0 . 0 0 11. Total Deductions (total Lines 9 & 10) . 11. 13 4 4 2 • 0 0 12. Net Value of Estate (Line 8 minus Line 11) . 12. 12 7 6 5 • 0 0 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J). 13. 0 • 00 14. Net Value Subject to Tax (Line 12 minus Line 13) 1a. 12 7 6 5 • 0 0 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2)x.0.6._ 766.00 15. 766.00 16. Amount of Line 14 taxable at lineal rate x .045 0.0 0 16• 0. 0 0 17. Amount of Line 14 taxable at sibling rateX.12 0 • 00 17, 0 • 00 18. Amount of Line 14 taxable at collateral rate X .15 0, 0 0 18• 0, 0 0 19. TAX DUE 1 s. 7 6 6. 0 0 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 15056042159 6M46482.040 15056042159 REV-1500 EX Page 3 rlar~ariont'c Cmm~latp Grlriraec• File Number 0624 DECEDENTS NAME MEA S ERALD E STREET ADDRESS ~1 R A D CITY PORT ROYAL STATE ZIP - Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 0 • 0 0 B. Prior Payments 0 • 0 0 C. Discount 0 • 0 0 (1) 6.00 3. Interest/Penalty if applicable D. Interest 0 • 00 E. Penalty 0 • 0 0 Total Credits (A + g + C) (2) 0 • 0 0 Total Interest/Penatty (D + E) (3) 0 • 0 0 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in box on Page 2, Line 20 to request a refund. (4) 0 • ~ 5. Ii Line 1 + line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 766.00 A. Enter the interest on the tax due. (5A) 0 • 0 0 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5g) 7 6 6 . 0 0 Make Check Payable to: REGISTER OFWlLLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferced; b. retain the right to designate who shall use the property transferred or its income; t i i i t t ^ ^ ; or . . n a revers onary n eres c. re a ^ d. receive the promise for life of either payments, benefits or care? 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death ^ without receiving adequate consideration? . " " ~ ^ 3. Did decedent own an in trust for or payable upon death bank account or security at his or her death? . 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which ^ ^ contains a beneficiary designation? IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1 , 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempla transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or fa the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. F9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 6M4671 1.000 REV-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, 8~ MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Gerald E. Meals 21 91 0624 Include the proceeds of litigation and the date the proceeds were received by the estate. All orooertv iointlvowned with the rioht of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Litigation Proceeds ALLAPATTAH SERVICES, INC. V. EXXON CORPORATION Class Action (See Attached Award No. 7245 on Claim No. 102757 and History of the Case) (Since the decedent had no interest in the class action at death, the value of the litigation proceeds has been calculated to be $26,207 pursuant to the attached "Present Value of a Lump Sum". The interest rate used is a 17 year flat Section 7520 rate.) 26,207 TOTAL (Also enter on line 5, Recapitulation) $ ~ 2 6 , 2 07 swasao t.ooo (If more space is needed, insert additional sheets of the same size) .I~^. ,` `:. a +5~ '. ~~'SS~:q, •• /A:~•~.'[''.'rP.'':1~:i ...f; ..~ ~..+.• `~a, ~6 .Y+.. .. S: ~~, :..r•'. fir} .J ~ ~Y . , ~T~~ ~~` ` ~r j3 L ..ti vy-y ~~-N!!.>. 41 ~'1i. .wf~~..~~!!,,1,, S . ~, ~s. ~; •.,. , u,...,<~,/• .. .~rC i~ ~ ~, yM ,y ii,'~ •7 _ ; ,ti;? r~F~' 1•u ~~~...1?c,'~ .,} y ~~~, ~~~ `, YS~; ~T;t~~'. ;yS: 1TS•. s . s •;~ w qua ','.,~+,,'~ + ~* ' • ~ .;~ a ~ t. ~• A~, •..t: !S !5t.. ~,ya.:~. r~:~i . ,~l- ,.)':f` _ . Os 4` ~ 3Y ' •N~i' h,Y` ..mow .~~ .iM1 •. 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Nr • {^ '~ „•yte ^ .rj '.L ~Y~, .~ ! ,~ •' ~•' ' ...•r...::~ .•~ .. . •, F ~• :;,•. - f,. .~ {_ y .' ,•),, L.-;`•~•Mi(la '. yt:`^r •.rr• til"~: yd'~•'. ..{ ~:S .'. ,.' ~h•.' ,, •'~: .fir ?•s.. •:~. s~t~ • ~. .. ;. •.: •~M,s ,~ J' .....,, n '?lJI•y,~r..0.,, r }~ ~.i:•. •..~• - ~ ,/, ~' ~~f' ~ ••~n s; ED TIME ~JAN.•31. 6.23AM`: ~~:'~°~'~°-~~ .~y}, :':Y: .:Y ~. ~•\ .e ' ; :'S: <'i.: ~ , ;<; '.i::.i , ...: 7 .n:' f, 4 Y p ti .`~ ~Fi•'E+, ~r:~ :: ' . ry . , , '^ •.; . '> :~,i~ NC .'.~:. , . I rt .. t.. t• ts~ •, ~. r, ~ " ~ ,, I , ~ r. . ~Y n~l:',. ..1 ~ i'. '. S 'n . , r ; . „a. . :a. ti ., , ~• ~, y w : :.~5 L• "~s w y,. r .`, e~;i , %" ^ ti~l.' :~~: {,r• :•k~ ~'. V . rCCr~ti~ r,.i ~y k ` 1 1 Y i.: .~ n. r k %! :: , f f• ~~:'i~1 .k Cep,.. ,a~: , ! 4^Y~.~r ~4.r}i~~' y,i..,.•.3.. .,. •r1,:bi •. Tk , "' : ~ • <. .. ;~ •,, A,... .Dr'. i s. ~ ;~ .., • • <. ,'~ . y.::°~ . •M1 s,`' ' ` k; r : .}'.. ' "EF : j ^ , ,.r„ , . I '2 `Q. % . im,, '. r}': . ~ ;~• r~' ;~. r.J' .~ ..n +~ ,~, 4, ~ . ' :Try,:, 't~' .~L ' ~ . @=. ; ~~I" .. ,tii•a ..1.~• •' ~ ,`i4•r M: • '..1. ~~ ' ~ .. ~(:, `.'' . A. ' '',. ''~f!i. .. Ir. ^... The Decedent, Gerald Eugene Meals died testate on August 18, 1991. The history of this matter, which resulted in the filing of this Supplemental Inheritance Tax return, is as follows: 1. On September 4, 1991, his spouse, Mary Patricia Meals, was appointed Executrix of the Estate by the Register of Wills of Cumberland County, Pennsylvania. 2. An Inheritance Tax Return was filed and a closing letter was received dated January 26, 1993. On February 11, 1993, the First and Final Account was filed with the Cumberland County Court and the Account was confirmed by the Court on Apri127, 1993. 3. At the time of decedent's death, Gerald Eugene Meals was a direct serve dealer who owned or operated an Exxon service station. 4. On or about March of 2003, the Executrix became aware that a verdict in a class action suit in favor of Exxon Dealers occurred in 2001 and that she was eligible to file a claim form on behalf of the decedent, which she did on June 2, 2003. 5. In order to make a claim in the case, Mary Patricia Meals was required to Petition the Court to Reopen the Case, which she did on May 4, 2007. An Order was entered by the Court on May 31, 2007 requiring the filing of a Supplemental Inheritance Tax Return. Present Value of a Lump Sum 2/21 /2008 Expected Future Lump Sum: $128,429 Projected Interest Rate: 9.800% Number of Time Periods: 17 Present Value: $26,207 REV-1E11 EX+1'10-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Gerald E Meals 21 91 0624 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~. None B. ADMINISTRATIVE COSTS: 1 . Personal Representative's Commissions Name of Personal Representative(s) Mary Patricia Meals Street Address 115 East Maple Lane City Port Royal State PA Zip 17082 Year(s) Commission Paid: 2 0 0 8 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant 4. 5. 6. 7. 1 Street Address City State Zip _ Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees Cumberland County Register of Wills (Supplemental Inheritance Tax Return Filing Fee) Total from continuation schedules . 10,000 3,000 15 427 TOTAL (Also enter on line 9, Recapitulation) ~ $ 13 , 4 42 ~wasac 1.000 (If more space is needed, insert additional sheets of the same size) Estate of: Gerald E. Meals 164-30-4326 Schedule H Part 7 (Page 2) 2 Cumberland County Register of Wills (Formal Accounting Filing Fees) 135 3 Cumberland County Register of Wills (Filing Fee - Petition to Reopen Estate) 15 4 The Sentinel (Advertisement of Re-opening of Estate) 127 5 Cumberland Law Journal (Advertisement of Re-opening of Estate) 150 Total (Carry forward to main schedule) 427 REV-1513 EX+ (9-00) COPAMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Gerald E. Meals 21 91 0624 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECENING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 Mary P. Meals 115 East Maple Lane Port Royal, PA 17082 100 of Residue: 12,765 Surviving Spouse 12,765 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18, AS APPROPRIATE, O N REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ONLINE 13 OF REV-1500 COVER SHEET $ 0 3W46AI 1.000 (If more space is needed, insert additional sheets d the same size) REGISTER OF WILLS Certificate of Grant of Letters No. 21 - 91 - 624 ESTATE OF GERALD EUGENE MEALS Social Security No. 16 4- 3 0 - 4 3 2 6 WHEREAS, on the 4TH day of SEPT . , 19 91 instrument(s) dated WILL-MARCH 9, 1981 CODICIL-AUG. 15, 1983 was (were) admitted to probate as the last will of GERALD E. MEALS who died on the GERALD EUGENE MEALS a/k/a 18TH late of day of AUG . WHEREAS, a true copy of the will as probated is annexed hereto. CAMP HILL 19 91 ,and THEREFORE, I, MARY C . LEWIS ,Register of Wills in and for the County of CUMBERLAND , in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to MARY PATRICIA MEALS who ha S duly qualified as EXECUTRIX and ha_ S agreed to administer the estate according to law, all of which fully appears of record in my Office at CARLISLE ,Pennsylvania. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my Office the 4TH day of SEPTEMBER , 1991 ~~~ ~. /V! Register of Wills MARY C_ T.Ft~T~ .•~II,LvF I, Gt?12ALli 1?. ~iT~~,.L`.i, the 4vithin-harped testator do herek)y make ~:~nd r.;~.rf,lish thi:> codicil, to be adciec to my last .'ill a.nd testarnerrt, l~~a.rinf~ tlre~ date o:f the stn dar of i.ia.rch, 1Ji;1, ir: the followinc7 manner, to wait; 1. I hereby adii helore t~rticle FI1~'1'il of my last ':~~ill auci te:~t~~ine:nt, v,~hi_eli ,roviac,s i'or th? resi.due anc3 re- ma.inder of m;r Pstat?, thA follo~+~in~- sE~eci.f.'ic additional bectiaest ."-;houla ra~% ~•~ife fai.J. so to survive rrie, I dive, :devise a.nd he:nzeath the real pronert;•,~ which I osan located at ~141!~ Privateor iirive in !ir•i~;intine, r!ew Jersey to ~•lar~/ F:liza.beth 1~1Ck~?\r, T)r0`•'1CiPCj .`.il'le ,`;1.1rV1VeS ine 1`)•`d nlnet`% ii~~~ S; [)rOVl(~E.'(7 fl~rther th~.t if she shoizlcl not so survive me ti1P. pro~)ert?- sha.11 pass t0 mt' SOn`i C~~iristo;~her ;''eals anc_1 ~U'~tln ~'•leals; I~rovided f~_irther that if k~oti~ of my sor?;; ~-horrlu fail so to e,urvive me th? j~rol)ert;,•' shall. -~~:s;; to i;he si.irvi.vin,. children of the said 1•iar;~ ~;lizal)c~t11 llici•:e:y. 2. I hereby revoke the la.n~ua,~;e contained in Arti_c1e !~•IIiJTs`1'll of rr+y list ~:~ill anr. testament, and do hereby 1_•rovi<9e for the a.;~pointment of. a Guarcaia.n of the l.~erson and prof>erty of my rninor children a.s follows: Should my wife predecease me, I appoint frl,,r vrife's sister, liet~ra Ann liicke;/, o[ ~3ri,:~antine, ]`1ew ,Te.rsey, c~uardia.n of the T:erson anti .~ro~)erty of my sons, Christoprer COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF DAUPHIN I, GERALD E. MEALS, testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my last will; that I signed it willingly; and that I signed it as my free and voluntary act for the pruposes therein expressed. Sworn or affirmed to and acknowledged before me, by GERALD E. MEALS, the testator, this /~J-~~day of 1983. ,~ ~~ 1 Gerald E. Meals -) Notary Public My Commission Expiz•es: - RA7R!CIA E. Sj~.j4i~, i~L.~..T-,."4'i~''- hiy Commission Expires DtcrmL'e~ t5, 15d., We ~ ~. }~arrishurg, PA Dauphin County and the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw testator sign and execute the instru- ment as his last will; that he signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the testator signed the will as witnesses; and that to the best of our knowledge the testator was at the time 1B or more years of age, of sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me by ~ , and witnesses, this ~L:~~~j~day of ,~-c .c f•,~--c-L%~__ , 1983. .- .--- ~~ ~~~ /.-~~~~ ~~ ~,~~ ~.. //77 /l s. Notary Public My Commission rxpire~: ' PATIiICIA E. STt;Ci<, N©t3ry rublic My CDmmISSio^ ExpirQS LZCCCm!3~i 15. l98& Flattisburg, PA D~up:~p~ Go.:utP ~^JI LL G i.~ I , GEI',A.LL' F;. ;~iE,J~LS, of Cw;iberland County, State o' 'r'ennsylvania., make, r;ublish and declare this to be my Last 'vvill and Testament, hereby revoking all ltiills and Codicils at any tune heretofore rnacie by me. FIRST; I hereby direct that all ,just debts for ,,vhich timely and prober claims are filed against my estate, and the expenses of my last illness and funeral be paid by my executor as soon after my death as is convenient, provided, ho~~aever, that tizis dirc;ction shall not authorize the payment n;' ,~.n~r del:t~> or ol.,li~~~:rtior,s l:ri_or tc~ their ;r:a.turity in due course, nor does this cii_rection authorize the payment of any debt or obli ration wflich has been Y~arred b;;° the statute of limitations or dischar7ed in l~~a.nl.ru;etc;~ r.%roceeoin~;s. ~rCGl;ll: I direct that all inheritance, transfer, estate, and similar taxes, federal a.nu c~tate, be l:~aid out of the residuum of my estate anti not be charred against any legatee, devisee, heir, or next of kin, or any donee evl~ose interest is included irr my estate .for purposes of such tax. TIiIRll: I ~~ive, devise and bequeath all the rest, residue and remainder of my estate, includinC any leases I may Have at the tune of rm,• death ~~yith Exxon Corporation of the United States, X11 contents of t?icse st~.tions and any accounts receivable a:, ~, result of the crier^ations of those stations, to ,rry ~~;ife, !la.r;r '?r~trici<i ilea.ls, provided she survives me by ninet,~,~ da~rs. I'OUI:`1'I_i : Should rn~i ;~+i le fail so to survive nre , T. s7ive, devise anti bequeath the Burn of `i':•~E:nty-f1VP. Thousand. (;25,000.00) Dollars eac,~~ to rn,y~ daughters liebbie Meals, Cindy i•Ieals a.nd Uuzette ;~ea.ls. r I I~'I'Ii : Should my Vllfe fai 1 so to survive rrie , I rive, devise and bequeath all the rest, residue and remainder of my estate in ecual ti,lia.res to rn~,~ sons Ci~ristopher :Meals and Justin Ideals, v;l~ro _-.urV1Ve r~ie i~.j ni.nct;% d~i;~;~; I~rovided that if any such child is under the a.r~e of t~•~enty-cne yTears on the date of rl'yr death, I devise and beque~.th hi portion to his suarclian, as set for. th i~elov~~. Ilis portion shall immediately vest in interest irr ?ri;n inciefeaCil~ly, br.rt the trustee shall continue to hold it in trust for his ?_~eriefit until he attains that a~;e. In the meantime, the trustee shall use so much of the income and hrincipal for his reasonable support, comfort and education as the trustee determines to be required for those purposes. SIY.TH: Any I~ersonal property to be distributed among my sons shall be divided as they, or their guardian agree. Should thew be unable to as-,ree on Sl1Ch division, each s}-rail make an alternate choice of a.n article until distribution of all articles anion;; thorn is completed. Priority shall be according; to as;e, eldest first. SEVEPdTI-I: As long as the property to which any beneficiary under my will bray be entitled is in the possess- ion of my fiduciaries and not actually distributed by them, such beneficiary shall not leave tl"re right to anticipate or alienate the same by- assignment or by any other means, and the same shall not be liable .for the debts or obligations of tiuch t>eneficiar;;T or bo r,u1:~,loct to l;•e t~~.kken, seized or _1:t:3.Ci1('.l`~~ 1_111 C.: E:1 ~:111V ~~7r000•~.:~ ;'+l"l~.lt:i(~E:'v'E3L'. ]?.IC71IT}1: I her^eb~,r nominate and a};}~~c;ir.t rcl;% ti;~ife, 1•i2.r~r 'atricia Teals, the e:GeCllt01^ of this m, Last l.;'ill and ^lesta.r~~ent to act ~•+ithout bond. Tn the event that she is for an•-y reason un:~.L~le or rely/il-lie;; to act as e;cecutor ]lereof, I nominate and a);noint ur;:r brother, 'Mayne ;~:e~Yls, to act as ex- ecutor hereof, also without bond. idI_~•11;T1i: Should rnr v,ifo predecease rile, I appoint my wife's sister Georgette Pa~?e and her husband l+Iicha.el Pape, of T~Iorth Salem, }~le~r 'Io.rlc, Guardians of the person and property of my sons Christopher l~lea.ls and Justin 1•Ieals. Should they for an;;% reason be unab)_e or un,•rillin~? to assume this respon- sibilit;•r, I ~.nl:oi.nt r:~y l.~rother, iJayno i~icals, to Nerve as flu ~:.i:r d i an . `i'rid`l'li: ,,;y e:tecutors a.r•,d tl~~eir successors and a5sif7ns shall have tl~e i'ollo~•.~inY ;~o~•rer:_,, i_n ~=,.ddition to those niven by la,•~, to l.~e e,cercised in tl-ieir sole discretion: ~a) 'l~'o retain ,_tny securities and oti~.er 1?rol?erty ::~o lon;, as tl~eJT deem it advisable. b) to invest and rcir,vest the principal a.nd any aCCU1?IUlated income in such securities (including common and preferred stocks) a.nd real estate as they deem prudent, ~Nith- out restriction to so-called lef.~a1 investments. c) to 1{eeh casl~~ in b~nh uninvested., if ~lecmed advisable for the l~~r.otecticn of ;principal. d) tc; (1) l;articip~_a.te in a.z-lY rner~rer or reorganiz- ation <~ffectinr~ securities held i.zere~_inder at ~cny tir;~e, (2) del,osit :_~tocks under votin~~~ a~~;reernerits, (>) subscribe for stocl; or bond T:rivilcres. e) to sell an;r securi-ties, real estate, or other ;property a_t public or ~~rivate sale for such prices and on such terms as they ma.y think proper, ~vitiiout liability on the ;purchasers to see to the app)_ica.tion of the money. 7') to borro~:v :~~oriey and to ~~ecure the repayment thereof by rnort+-a.t~e or deed o1' trust on .rea.l estate, by pleds7e of securities or other~~:ise, r~i thout liabilit~,~ on the hart of the lenders to see tiie ap;~lication thereof. l;} to mal{e distribution in kind. IT1 t~ITPdESS I~J~IERF:Or , I have hereunto set my hand and seal this ~ cia.y of VY\W~,e.~~ , 1931. (SEAL ) SIGT1);li, SEI'tiL1;ll, PJLLISILI) and llLCLAREU by the L~ithin named 'T'estator, U;I~I1Lll r. i~Et~L,S, as and for his Last !fill and Testament, in the prescrice of us, ~-vho, at his request, in leis presence, and in the presence of each other, have sub- .scribed our narnes a.s 4vitnesse~. ~~ ~~ CCiI.1:'•101`)4:'}'f41~~1'li CJ 1' t'?~,lalt~,Yi_,'JA~1I;i :~~~ . COUi:'1'"~ OF D11iJ'iili5 I , ri itJIL,D .ti. l3?ALt~, testa~cor, ~^~hose name is si ned to the att~i.clled or iorn,~oin~; instrurient, Navin;; beer- duly rualifiec~i accordinrJ to law, da hcrel_;,;~ ac'_~cno~•rled~;e that I si,_~nec1 and e~.ecute~el thr: ins-;rrzr~e;zt ~~.s my Last i.'i 11 ; that I :;is-necJ i_t vi5.1_lin,r?ly; ar?ci that I :~i~ned it a:~ rnY :free a.nd voluntary act i'or ~tl-ie 1.~urt~oses therein e~cpressed Svrorn or affirrneci to and <~.c',:rlowlest~~ed before rle, }-.':~ G;:;~r,Lll 1'. 1:,~;r?I,;:;, the tcctator, t}iis `~~~~ day oi' _ ~.. T Gerald i.. ~~~cais i t~`~ Ta o f ar;;r i'u1; l i c E~eanor a c o ~, OTARY FOBLfC My Commission Expires October 1, 1984 ,~ Harris/burg, PA/~ aupliin L~aunty °`'e ~ -~or~s~r ~ ~ o77.s - or~Ir f/ ~1R/~ ~y r~ Q v:itnesses v~hose names are si~,nec~ -to the attached or f_oreroinp instrument, being duly qualified according to law, do depose and say that we ~.vere present and satin testator sin and execute the instrument as his Last idill; that he signed willingly and that he executed it as his Tree and voluntar~~ act for the purposes therein expressed; that each of us in the hearing and sight of the testator signed the .vill a.:~ r,~itnesses; and that ~to tl~ie best of our '_~cno.~rleclge the testator was at the tirnc 18 or more ;ears of af;e, of sound mind a.nd uncles no constrairl~t or undue influence. Sv,~orn or affirmed to and subscribed to before pie by J ~1G1`t,S L S~ ~ CIS , .1a~~i~ ~ ~h/ks and 1=~~..~~ 5~- Nr~ycs;~Z,~~. witnesses, this ~~~"`~ da~r of. ~~ ~~~ ~. Iotexr :'ublic Eleanor S. Makhod', HL1rbRY SUB! IC MY Commission Expircc Oclabcr 1, 1984 Narris6u-p~ pA Dauphin County LORI K. SERRATELLI STEVEN ~. SCHIFFMAN MICHAEL F. BROWN RONALD L. CALHOON F. R. MARTSOLF SPERO T. LAPPAS STEVEN O. SPAHR JOHN D. SHERIDAN DEBORAH L. PACKER CARA A. BOYANOWSKI PAIGE MACDONALD-MATTHES THOMAS A. WILKEN MERRITT C. REITZEL SCOTT W. MORGAN Of Counsel GARTH A. STEPHENSON Of Counsel (MD & DC Bars Only) * (Admitted PA & NJ) Cumberland County Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3887 Re: Estate of Gerald Eugene Meals File No. 21-91-624 Dear Sir/Madame: Enclosed for filing, please find the following: N C7 ° GQ ° :::~:, , _ . ~C7 C._ ,---, , -r- n : r - , J r ~.~ ~• :: , ~ ~ . ~ ( ~ ? ^iOT ~~ ~_ - ~ _ C~ r , .x> cn c-•~ , 1. The original and three copies of a Supplemental Inheritance Tax Return along with a check in the amount of $15.00 representing the filing fee and a check in the amount of $766.00 representing the tax owing; and 2. The original and three copies of a Supplemental Inventory along with a check in the amount of $15.00 representing the filing fee. Please time and date stamp the extra copies of each document and return them to our office in the enclosed self-addressed stamped envelope. Thank you, in advance, for your assistance in this matter. Very truly yours, SUITE 201 2080 LWGLESTOWN ROAD HARRISBURG, PA 17110-9670 /dae (~i ~) 540-91 70 Enclosures FAX (717) sao-sa81 cc: Mary Patricia Meals June 26, 2008 SERRATELLI, SCHIFFMAN, BROWN & CALHOON, P.C. Debra A. Evangelisti, Paralegal ss ~`~~ ss F`~~ ss a U t. Q~ F~ o Q"~hC7 a ~~ v '" i ~3 c ~ v ~p 1 ,~ ~ C. ~~ aalsaH w o N .~' t~ ~ o .~ ~ .~ N +~ ao .N O Sa 1~ a U ~ ~ ~ ~ ~ '.~ '~ ~ r ~~~ U U ~ r~ o a a ~ ~~ ~ ~ ~ ~ o ~ a ~ ~ ~ ~ ~ m m o N~ NU-r a ~ `~ A rt A r-I :. x._ F`" ~ c ~ ~ ~ 3 ~ ~ ~ ~- ~ ~ ~ U UOU r:.~; - ~, ~ ~'; ~,~; ~_ va ~ ~.: ~ . - ~.t_a ....5 ,~- ~ ,_. _ ~ La N INVENTORY REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA Reset `Form COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN SS File Number 21-91-624 MARY UATg=rI~ MEl>kLS Personal Representative(s) of the Estate of GERALD EUGENE MEALS deceased, depose(s) and say(s) that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I verify that the statements made in this Inven- tory are true and correct. I understand that false state- ments herein are made subject to the penalties of 18 Pa.C.S. § 4904 relating to unswom falsification to authorities. Attorney -- (Name) STEVEN J. SCHIFFMAN (Supreme Court I.D. No.) 25488 (Address) 2080 LINGLESTOWN ROAD, SUITE 201, HARRISBURG, PA 17110 (Telephone) 717-540-9170 DATE OF DEATH LAST RESIDENCE DECEDENT'S SOC. SEC. NO. AUGUST 18, 1991 862 ERFORD ROAD, CAMP HILL, PA 17011 164-30-4326 FIGURES MUST BE TOTALED THIS SUPPLEMENTAL INVENTORY IS BEING SUPPLIED IN ACCORDANCE WITH THE ORDER OF COURT DATED MAY 31, 2007 1. Litigation Proceeds ALLAPATTAH SERVICES, INC. v. EXXON CORPORATION Class Action (See Attached Award No. 7245 on Claim No. 102757) 128,428.72 c rx . c _ C7 `~ , . =~ ~-- } ~~~ W - ..1 ._'w ~~ .l ~- m N ,~ -- t7 ..,,~ - -- Cr>> ~~~ -. __... ~..1 r-~ (: : ~ - t ~ O , CJ'I ` +_! (Attach additional sheets as needed) TOTAL: 128,428.72 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative include the value of each item, but such figures should not be extended into the total of the Inventory. (See 20 Pa. C.S. § 3301(6)) Form RW-09 rev. 10.13.06 ?ti .;; ;. .t . l.. 'tl •} ~ ia'' 77 ''r'-'~y, IVI~~ •3 'Yeyr ?~i~Y.': L•..}.. :~•. `°t., :. ~y~' x: ~ `:,e •si'?i':• ~ '~r i`~y~~ ' .~. ;~,,~j,,. '~ rl~~ :'.1,~+,. - '~. _ ~`c:; :. - ::7 ._. '1°.. :•;S: ~} fir: y~."a... .. ~ - "y~ L . ' -.. :, ?.I7~~~A`T BS ~DTSTRYC~' °~ OURT'~~ • ~:;' ~,~. ;°: . . ; . -r. +~~ ECEIVED TIME~~~~JAN.31 :......,, .. v ~ 4~N~'~1~, ~ .,~ CA3~.~N0.9~1-09.$6=CIg~i N~'; 'et.a1-. ~ ~<.~` • .,. .• .tip ~' r,s .::.x~+.: . _ ~ ~ •9PECI'A~I:,: M.~S-'t~R: T.~~~~I~ C'jT _`~r'. . , E;:.: ; .1 .' .,'. :'.fir ` ~': •~.ii. ^ ::7: .... .. w~~~:~he~: ~ pe~81 ''Nl~ stiar ~'' uponx;F'~a%nti~s~,~fb':"3~~,.S nif~ll~ + ' =~'a:: • . . . . . ' ::> '. '' ''.• ,: • a.:~o. 10~'7S7!:~=:A~cr• . ;.~f raving-~~e'z~co~ ' :.`.~ ' • ` ' ~{,.~ v'sed ~'a]ie'pc~mis~s~ •it'is ~te}~y ~~:.~':,_<': ; : - :.:1••~t;; t, .,£ .. ~' ~ ~'. , Ebtlii~t'tl~ sriatiari.'s~'C~~A~TTFI}':~$t::-'~Tc3=1~Q~7~7 '`; _ .~... . ~~: 'n ::-cam}:.\.i A'..!.1. -1;+'A:,, {~.. >'~1••SL'p;f10 4W11~' 1$6.U~8 ••Q~': •. • .~ ,~ . , •5~ `. `~~;-= ~.. : ..• .•.• :. .r ,•. ' : ~{ "`F .r%:i~. :iF•: a/ ~~ l\•i' a:''V~i~L~`:L'ilJ~ji ::~;,a . ir .. ' j :r•-!:: - e:.a14•o '• ..• ~.,`r, ``4 is ... . ~ .. ~~ I •j ' ~. , ,yam'1.r ~py 'i::n -~. ~~}:, • :..~'~~ ;2X3';:59 • t5k; ., . '••3:;uT4~ = . • i~~ , . . '75: - ° 1'- '1;15 ~ ~•°~:~,~. . , . ...~, . ;Ads.. .. 1~6:3~~~ "~~' :;~'::~~~ ~ 3 • - ~ ~:' .. ice; ; •~,_;.>;': °;;.t., ',.;~:- 208.7 .~4~ '~~;:,~,,,,;:;::;..: ~ ~~ : • . A:.,r ' '. .. ~ :'•• •••:. ',fir ," .i,~~:~ , J..: ~'~ Y.~ ,. r;ft . ,s .~> ~' is~ti ..~.;•r: `,~. ry ..:`,v- 'S: i1 a ,:;• ' ~yy '` :."~ ;; ° ~ ~ ~ ' .w .. ~: ~ • • R2. :. _ «:5 . . : : 4 .. .`~. . , .. ~ ~~•, . . .. ~:, • ~ 4 'r 5k /d^~ .~~•~ `~'~•~ rte.:°7~., ;,f y!~~ ~:: ~~ RECEIVED TIME~rt~JAN. 31 ~,~ ~ •'.F ~•r, •in:~•l,~i%~ede•: '~Ccnin~F~:~°-~'1~i ~d~ . . ~ '~y:~1: •• s• ~ ' .,r~,~. .s.. KM~• C ^V ~• .• ~~~~~~ . .. ' '~ • i. :.. .•t' .~ ''• • ~' .. ~i,i s ; ;, 95,E •• ..f ! •'1 ' y.y .:ewe'' - - ,~; :•~ ., . :it~~• : .•r.~ _ V.•j ~•• __ •• •.r • ~...<., ' '~~, 1:• ' : ~ a~stt w ". - ~.' : • ... ' ~ ,.%: ' :i.;. I i;'r)' ° . r .. .w G: l ~ ~ .'. • ~~t._ • . _ v :• ~ ~ ~ _ s ^e ;4': :o- ::~~ _ :~~~ ,5~ • ~~ ~•;~; . , • ~ .'• . Y ' 111~ . a.-'r ... .. sn ~. ~ .~. a'~' ' ' ' ~ ~ ~ F . ~ ~~ ~ ~`r '{f ~ ' . ~ y . . r R ,y. ~~ ~~ ~f• 21. is .y~.• 'p:: ~ C^~ ~ ~ C.' ' ` :fig ::;' 'K~•. . ~': M ~: ' .Iiy ::'~V • ~ s~, ' , • ' ~rf•,hi,} ~''}'~ iY . :' ~ ~" • • y~ • ~~F ~• v~•~:1 ~iP ~, ~• •• • y ' . • ; "•i;; i IA.~ , I ~. • H''rt is {:.::Q•' ..1 ~J ~b.".:• .,r. } ~ ~ ' ~ ~~ ~ ~ t ~ 4 : ~ :'jY . .: ~F :l'. ti . .. 1 rt~ ~t~ }~itM~ ' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1 7 1 28-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1162 EX(11-96) NO. CD 009946 SCHIFFMAN STEVEN J 2080 LINGLESTOWN ROAD STE 201 HARRISBURG, PA 17110 ford ESTATE INFORMATION: SSN: 164-30-4326 FILE NUMBER: 2191-0624 DECEDENT NAME: MEALS GERALD EUGENE DATE OF PAYMENT: 06/27/2008 POSTMARK DATE: 06/26/2008 COUNTY: CUMBERLAND DATE OF DEATH: 03/07/ 1981 REMARKS: RECEIPT TO ATTY CHECK# 45197 SEAL ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 ~ 5766.00 TOTAL AMOUNT PAID: INITIALS: CJ 5766.00 RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS ..,-CO,Mr40NWEALTH OF PENNSYLVANIA _ ~IDEPAB.TMENT OF REVENUE - ^~ NOTICE OF INHERITANCE TAX BUREAU OF INDIVIDUAL TAXES '~ gppRAISEMENT, ALLOWANCE OR DISALLOWANCE INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX PO BOX 280601 HARRISBURG PA 17128-0601 ~~~~ ~~~' -~ ~~? '~~ ' 8 ~~ r ~i !P, i~ r -, ~'~~ STEVEN J SCHIFFMAN ESq 2080 LINGLESTOWN ROAD SUITE 201 HARRISBURG PA 17110 REV-1547 EX AFP C06-05) DATE 12-01-2008 ESTATE OF MEALS GERALD E DATE OF DEATH 08-18-1991 FILE NUMBER 21 91-0624 COUNTY CUMBERLAND ACN 501 APPEAL DATE: 01-30-2009 (See reverse side under Objections) Amount Remitted 1 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, P.A 17013 CUT ALONG THIS LINE ___-'~ R_ETA_IN LOWER POR_TION_ FOR YOUR RECC_IRDS ~- _ REV-1547 EX AFP C03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT" OF TAX ESTATE OF MEALS GERALD E FILE N0. 21 91-0624 ACN 501 _______________ DR DATE 12-01-2008 TAX RETURN WAS: C X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: LITIGATION RETURN 1. Real Estate (Schedule A) (1) .00 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) (2) ,00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 submit the upper portion of this form with your 4. Mortgages/Notes Receivable (Schedule D) (4) .00 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 2b~,207.00 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) .00 e. Total Assets (g) 26,207.00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 13,442.00 (9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) C10) .00 11. Total Deductions (11) 1.44 .00 12. Net Value of Tax Return (12) 12,765.00 13. Charitable/Governmental Bequests; Non-elected 9113 Trus ts (Schedule .1) (13) .00 14. Net Value of Estate Subject to Tax (14) 12,765.00 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) .00 X 06 _ .00 16. Amount of Line 14 taxable at Lineal/Class A rate C16) 12,766.00 X 06 _ 766.00 17. Amount of Line 14 at Sibling rate (17) .00 X 00 _ .00 18. Amount of Line 14 taxable at Collateral/Class B rate (18) .00 X 15 _ .00 19. Principal Tax Due (19)= 766.00 TOX rRFi1TTC. PAYMENT DATE RECEIPT NUMBER DISCOUNT C+) INTEREST/PEN PAID (-) AMOUNT F'AID 06-26-2008 CD009946 .00 766.00 ~ IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX CREDIT 766.00 BALANCE OF TAX DUE .00 INTEREST ANI) PEN. .00 TOTAL DLIE .00 IF TOTAL DUE IS LESS THAN 81, NO PAYMENT IS REpUIRED. ~~) IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE } A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) IN RE: Estate of Gerald Eugene Meals, : IN THE COURT OF COMMON PLEAS Deceased :CUMBERLAND COUNTY, PA No. 21-91-624 Orphans' Court Division AFFIDAVIT OF SERVICE I, Stf;ven J. Schiffman, being duly sworn according to law, depose and say that the Second and Final Account; Proposed Schedule of Distribution of Mary Patricia Meals, Executor, and Petition for Audit, filed in the above captioned matter, was served upon the following interested party by United States mail, certified, postage prepaid, addressed as follows: Mary Patricia Meals 115 East Maple Street Port Royal, PA 17082 (See Attached Return Receipt Card) Steven J. Schi n, Esq. SERRATELL , SCHIFFMAN, BROWN & CALHOON, P.C. 2080 Linglestown Rd., Suite 201 Harrisburg, PA 17110 (717) 540-9170 Sworn and Subscribed to before me this )~~'day of _~'~~, 2008. ~G _~ ~ ~k~~c NO ARY P BLIC COIvA~fONWEALTH OF PENNSYLVANIA NOTARIAL, SEAL Debra A. Evang;elisti, Notary Public Susquehanna Township, Dauphin County My commission expires May 07, 2012 ~~_ j' -~ ~: ,T, ~~:. J __{ - ~.', -~~ i ~--~ -~ CU W 0 t ~. _; `. .. ~_.1..` ^ (:omplete items t , 2, and 3. Also complete item 4 if Restricted Delivery is desired. ^ Print your name and address on the reverse :so that we can return the card to you. ^ Attach this card to the back of the mailpiece, or on the front if space permits. 1. F\rticle Addressed to: ,~ '• l a-/" ^ Agent X ~~~ ~~,~ Addressee Rec ived b (Printed N~'`'e;~ C. Dat of Delivery D. Is delivery address different from Rem 1? ^ Yes If YES, enter delivery address below: ^ No 3. Service Type ~.Certifled Mail ^ Expreiss Mail ^ Registered ~LReturn Receipt for Merohandise ^ Insured Mall ^ C.O.D. 4. Restricted Delivery? (Extra F<3e) ^ Y~ 2. P~rticleNumber 7pp7 p71~ aaoo 4886 !~38~ (transfer from seMce fabeq _ __ PS 1=orm 3811, February 2004 Domestic Return Receipt 102595-02-M-1540 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNYSLVANIA ORPHANS' COURT DIVISION Docket No: 21-1991-0624 IN RE: SECOND AND FINAL ACCOUNT OF MARY PATRICIA MEALS, EXECUTOR FOR THE ESTATE OF GERALD E. MEALS, LATE OF EAST PENNSBORO TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED. AND PETITION FOR ADJUDICATION/STATEMENT OF PROPOSED DISTRIBUTION ORDER OF COURT AN NOW, this 13th day of January, 2009, the herein account is confirmed absolutely and distribution is decreed in accordance with the proposed schedule of distribution herewith. n o ~.~ p _ n - C, r- ~ =.: '-rn ~ ~ i ~ y-i ~O ?> t O C17 ~~ RV Tr7F rni roT DECEDENT'S ESTATE No. 21-91-624 DECEASED PETITION FOR ADJUDICATION / STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. Rule 6.9 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL~/ANIA ORPHANS' COURT DIVISION N c7 ~Q ~ _,}; ?` ~ ~,;,. _~ ' ~ ~ 5 ~ _ ~ ~ c.~~ '' This form may be used in all cases involving the Audit of the Account of a Decedent's Estate. If space is insufficient, riders may be attached. Attach the spouse's election, if any; the papers required z.mder items 8-19 inclusive; and any instrument pertinent to the adjudication. ESTATE OF GERALD EUGENE MEALS INCL UDE ATTACHMENTS AT THE BACK OF THIS FORM. Name of Counsel: STEVEN J. SCHIFFMAN Supreme Court I.D. No.: 25488 Name of Law Firm: SERRATELLI, SCHIFFMAN, BROWN & CALHOON, PC Address: 2080 LINGLESTOWN ROAD, SUITE 201, HARRISBURG, P'A 17110 Telephone: 717-540-9170 Fax: 717-540-5481 FormOC-01 rev. /0.13.06 Page 1 of 10 r Estate of GERALD EUGENE MEALS ,Deceased 1. Name(s) and address(es) of Petitioner(s): Nance: MARY PATRICIA MEALS EXECUTRIX Address: 115 EAST MAPLE STREET PORT ROYAL, PA 17082 Identify any executors or administrators who have not joined in the Petition for Adjudication and Statement of Proposed Distribution and state reason: N./A Is this the first accounting by this fiduciary? ..................... ^ Yes ^/ No If not, identify prior accountings, the accounting periods covered, and the date of adjudication of the prior accounting. Prior accounting filed 2/11/1993; confirmed 4/27/1993 for they period of 8/28/1991 to 12/31 / 1992. 2. Decedent died on August 18, 1991 /^ Letters Testamentary or ^ Letters of Administration were granted to Petitioner(s) on 9/4/91 & reissued by order of 5/31/07 Date of Will (if applicable): 3/9/1981; Date(s) of Codicil(s) (if applicable): g/15/1983 Date of probate (if different from date Letters granted): Was a bond required? ^Yes ^/ No If yes, state amount: Are proofs of advertising of the grant of Letters attached? ......... ^/ Yes ^ No Dates of advertising of the grant of Letters: Reopening 7/27, 8.3 & 8/10/07 in Cumberland Law Journal; 7/13, 7/20 & 7/27/07 in The Se~ztinel Forn:OC-0/ rev. /0./3.06 Page 2 of 10 i Estate of GERALD EUGENE MEALS ,Deceased 3. Was decedent survived by a spouse? ............................. ~/ Yes ^ No If yes, name of the surviving spouse: MARY PATRICIA MEALS 4. Has the surviving spouse filed to take an elective share? ............. ^Yes Q/ No (See Section 2201 et sic. of the Probate, Estates and Fiduciaries Code) If yes, date of election: 5. In the case of an intestacy, state the names of the decedent's surviving children or surviving issue of deceased children (if none, so state): 6. Did decedent marry after execution of Will or Codicil(s)? ........... ^Yes ~/ No Were any children born to decedent after execution of Will or Codicil(s)? ........................................... ^Yes Q/ No If yes, give names and dates of birth: Name: Date of Birth: 7. If required by the Medical Assistance Estate Recovery Act, 62 P.S. § 1412, was a request for a statement of claim sent to the Department of Public Welfare? ....Not. Applieab.l.e........ Yes ~ No Death Prior to Act Fo+m OC-01 rev. !0.13.06 Page 3 of 10 Estate of GERALD EUGENE MEALS Deceased Written notice of the Audit as required by Pa. O.C. Rules 6.3, 6.7 and 6.8 has been or will be given to all parties in interest listed in item 9 below, all unpaid creditors and all claimants listed in item 10 below. In addition, notice of any questions requiring Adjudication as discussed in item 14 below has been or will be given to all persons affected thereby. A. If Notice has been given, attach a copy of the Notice as wf:ll as a list of the names and addresses of the parties receiving such Notice. B. If Notice is yet to be given, a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice shall be submitted at the Audit together with a statement executed by a Petitioner or counsel certifying that such notice has been given. C. If any person entitled to Notice is not sui juris (e.g., minors or incapacitated persons), Notice of the Audit has been or will be given to 'the appropriate representative on such party's behalf as required by Pa. O.C. Rule 5.2. D. If any charitable interest is involved, Notice of the Audit has been or will also be given to the Attorney General as required under Pa. O.C. Rule 5.5. In addition, the Attorney General's clearance certificate (or proof of service of Notice and a copy of such Notice) must be submitted herewith or at the Audit. 9. List all parties (charitable and non-charitable) of whom Petitioner(s) has/have notice or knowledge, having or claiming any interest in the estate as beneficiaries under the Will or Codicil(s) or as intestate heirs if there is a complete or partial intestacy: A. State each party's relationship to the decedent and the nature of each party's interest(s): Name and Address of Each Parry in Interest ~ Relationship and Comments, if any ~ Interest Mary Patricia Meals Wife 100% 115 East Maple Street Port Royal, PA 17082 For„: oc-ol rev. lo.ls.o6 Page 4 of 10 Estate of GERALD EUGENE MEALS Deceased B. Identify each party who is not sui juris (e.g., minors or incapacitated persons). For each such party, give date of birth, the name of each Guardian and how each Guardian was appointed. If no Guardian has been appointed, identify the next of kin of such party, giving the name, address and relationship of each. None C. State why a Petition for Guardian/Trustee Ad Litem has or has not been filed for this Audit (see Pa. O. C. Rule 12.4). D. If distribution is to be made to the personal representative of a deceased party, state date of death, date and place of grant of Letters and type of Letters granted. For,,, oc-or rev. 10.13.06 Page 5 of 10 Estate of GERALD EUGENE MEALS ,Deceased 10. Other than the claim for the family exemption, list the names of all known claimants and the amount of their claims and state whether each claim is admittf;d. Nance artd Address of Each Claimant Amount of Gann Claint Wil! Clainr Admitted? Be Paid In Full? None ^Yes ^Yes []No ^ No []Yes ^Yes []No ^ No ^Yes ^Yes []No ^ No []Yes ^Yes []No ^ No If the estate is insolvent, attach a schedule setting forth the order of preference under 20 Pa.C.S. § 3392 and the proposed payments. 11. Was family exemption claimed? ................................ ^Yes ^/ No Was family exemption allowed? ................................ ^Yes ^No Family exemption claimant's name and relationship: Nanre: Relationship: Fornt OC-01 rev. 10.13.06 Page 6 of 10 Estate of GERALD EUGENE MEALS Deceased 12. The amount of Pennsylvania Transfer Inheritance Tax and additional Pennsylvania Estate Tax paid, the date(s) of payment(s), and the interest(s) upon whiclh paid, are as follows: Date Payment Interest 6-26-08 766.00 Class Action Proceeds 13. On the date of death, was the decedent a fiduciary (personal representative, trustee, guardian, agent under power of attorney) or surety on the bond of a fiduciary? ................... ~ Yes /Q No If yes, provide the name of the estate, indicate whether an account has been filed and confirmed absolutely and all awards performed, or, in the alternative, how the decedent's estate will be discharged for the decedent's fiduciary administration of the estate. 14. A. Describe in detail any questions requiring adjudication and state the position of the Petitioner(s) as to each question: B. Has notice of the question requiring adjudication been given to the parties identified in Paragraph 9 above? .................. ^ Yes ~ No 15. If Petitioner(s) has/have knowledge that a share has been assigned., renounced, disclaimed or attached, provide a copy of the assignment, renunciation, disclaimer or attachment, together with any relevant supporting documentation. Form OC-0/ rev. 10.13.06 Page 7 of 10 Estate of GERALD EUGENE MEALS ,Deceased 16. Had the decedent been adjudicated an incapacitated person? .......... ^ Yes ^/ No If yes, attach a copy of the Order if available; otherwise state the Court, term, number, date, and name of Hearing Judge. 17. A. List or attach a separate list of additional receipts and disbursements since the closing date of the Account. B. Has notice of the additional receipts and disbursements been given to the parties identified in Paragraph 9 above? ............. ^ Yes ^ No 18. If a reserve is requested, state amount and purpose. A,~,ou,tr: 2,500.00 P"'pOSe~ Attorney Fees and Costs If a reserve is requested for counsel fees, has notice of the amount of fees to be paid from the reserve been given to the parties in interest? ........................................ /^Yes ^ No If so, attach a copy of the notice. 19. Is the Court being asked to direct the filing of a Schedule of Distribution? .......................... ^/ Yes ^No As to real estate only? ........................................ ^Yes ^/ No F~r,~~ oc-o! rev. 10.!3.06 Page 8 of 10 Estate of GERALD EUGENE MEALS Deceased Wherefore, your Petitioner(s) ask(s) that distribution be awarded Ito the parties entitled and suggest(s) that the distributive shares of income and principal (residuary shares being stated in proportions, not amounts) are as follows: A. Income: Proposed Distributee(s) B. Principal: Proposed Distributee(s) MARY PATRICIA MEALS Amount/Proportion Aniowu/,Proportion 113,543.82 Submitted By: (All petitioners must sign. Add additional lines if necessar}t): ~(,~Ci Na e of Pe i oner: Name of Petitioner: Forn, oc-or rev. /0.13.06 Page 9 of 10 Estate of GERALD EUGENE MEALS ,Deceased Verification of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies * [that i,eisi,e she is rice Executrix of the above-named Warne of corporation Estate ,and] that the facts set forth in the foregoing Petition for Adjudication /Statement of Proposed Distribution which are within the personal knowledge of the Petitioner are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be true; and that any false statements herein are made subject to the penalties of 18 Pa. C.S. § 4904 (relating to unsworn falsification to authorities). Si atur f Petitioner * Corporate petitioners must complete bracketed information. Certification of Counsel The undersigned counsel hereby certifies that the foregoing Petition for Adjudication/ Statement of Proposed Distribution is a true and accurate reproduction of the form Petition authorized by the Supreme Court, and that no changes to the form have been made beyond the responses herein. .,~ ,.s Signature ou ~ or Petitioner For-,rt oc-o~ rev. io.~3.06 Page 10 of 10 December 9, 2008 LORI K. SERRATELLI STEVEN 1. SCHIFFMAN Patricia Meals 115 East Maple Street MICHAEL F. BROWN port Royal, PA 17082 RONALD L. CALHOON Re: Estate of Gerald Eugene Meals F. R. MARTSOLF SPERO T. LAPPAS Dear Pat: STEVEN O. SPAHR As you know, the Second and Final Accounting of the Estate of Gerald IOHN D. SHERIDAN * Eugene Meals will be filed in the office of the Register of Wills of Cumberland County. Copies of the Petition for Adjudication, Statement of Proposed DEBORAH L. PACKER Distribution and attached Accounting are enclosed for your information. CARA A. BOYANOWSKI PAIGE MACDONALD-MATTHES In accordance with the rules of Court, this notice is sent to you as the residuary beneficiary of the Estate named in the decedent's will. THOMAS A. WILKEN MERRITT C. REITZEL In addition, pursuant to the proposed Schedule of Distribution a reserve of Scow W. MORGAN $2500.00 will be kept until such time as the final fiduciary tax returns are Of Counsel prepared and filed and final attorney s fees paid. Distribution of any remainder reserve shall be made without further Court order. GARTH A. STEPHENSON Of Counsel The account will be presented by the Clerk of the- Orphans' Court Division (MD & DC Bars Only) for audit and confirmation on January 13, 2009. * (Admitted PA & NJ) Any objections to the Confirmation of the Account shall be filed no later than 9:00 a.m. on January 13, 2009, otherwise any objections will be deemed ' " ~ ~ ~ ~ ~ ~ ~ ~ 'waived. Thank you for your attention. SUITE 201 2080 LINGLESTOWN ROAD HARRISBURG, PA 17110-9670 (717) 540-9170 SJS/dae FAx (717) 540-5481 Enclosure .................. ~~~.,, Very truly ;ours, SERRATE,LLI, SCHIFFMAN, BROW & CALHOON, PC ,~~ Steven J. Schiffman SCHEDULE OF PROPOSED DISTRIBUTION Amount Available for Distribution: $129,504.02 Less Unpaid Expenses (Pages 8,9 of Accounting): 13,460.20 Less Reserve: 2,500.00 Distribution to Mary Patricia Meals $113,543.82 COURT OF COMMON PLEAS OF CUMBERLAND, PA ORPHANS' COURT DIVISION File No. SECOND AND FINAL ACCOUNTING OF Mary Patricia Meals, Executor For Estate of Gerald E. Meals Date of Death: August 18, 1991 Date of Incapacity, if any None Date of Appointment: September 04, 2007 Date of First Complete Advertisement July 27, 2007 Accounting for the Period: May 31, 2007 to December 08, 2008 Purpose of Account: The above fiduciary offers this account to acquaint interested parties with the transactions that have occurred during his/her administration. It is important that the account be carefully examined. Requests for additional information, or questions, or objections, can be discussed with: SERRATELLI, SCHIFFMAN, BROWN & CALHOON, P.C. 2080 Linglestown Road, Suite 201 Harrisburg, PA 17110 (717)540-9170 Supreme Court LD. No. 25488 S ~.~ ^ tT 7 -y ~~_ l l t t ~~ . , -~ C.3 j : 3 .,' - i a Q1 Estate of Gerald E. Meals Receipts of Principal Inventory Value Cash and Cash Equivalents 05/31/2007 Litigation Proceeds ALLAPATTAH SERVICES, INC. V. EXXON CORPORATION Class Action (See Attached Award No. 7245 on Claim No. 102757) Total Cash and Cash Equivalents Total Inventory Total Receipts of Principal Page 1 128,428.72 $ 128,428.72 $ 128,428.72 $ 128,428.72 (2) Estate of Gerald E. Meals Gains and Losses on Sales or Other Dispositions of Principal Net Gain Net Loss Page 1 No Gain or Loss $ 0.00 (3) Date Paid Page 1 Estate of Gerald E. Meals Disbursements of Principal Total Disbursements of Principal (4) Amount Paid $ 0.00 Estate of Gerald E. Meals Distributions of Principal to Beneficiaries Distribution Value Total Distributions of Principal $ 0.00 Page 1 (5) Estate of Gerald E. Meals Principal Balance On Hand Inventory `dalue Page 1 Cash and Cash Equivalents Litigation Proceeds ALLAPATTAH SERVICES, INC. V. EXXON CORPORATION Class Action (See Attached Award No. 7245 on Claim No. 102757) Total Cash and Cash Equivalents Total Balance on Hand $ 128,428.72 $ 128,428.72 $ 128,428.72 (6) Estate of Gerald E. Meals Information Schedules -Principal Inventory Value Exchanges and Stock Distributions Page 1 ~~) Page 1 Estate of Gerald E. Meals Unpaid Principal Expenses Cumberland County Register of Wills (Supplemental Inheritance Tax Return Filing Fee) Total. Cumberland County Register of Wills (Supplemental Inheritance Tax Return Filing Fee) Register of Wills (Estimated Accounting Fee) Total. Register of Wills (Estimated Accounting Fee) Cumberland County Register of Wills (Additional Probate Fee) Total Cumberland County Register of Wills (Additional Probate Fee) Cumberland County Register of Wills (Filing Fee-Petition to Reopen Estate) Total Cumberland County Register of Wills (Filing Fee-Petition to Reopen Estate) Cumberland Law Journal (Advertisement of Re-opening of Estate) Total Cumberland Law Journal (g) $ 15.00 $ 15.00 $ 190.00 $ 190.00 $ 30.00 $ 30.00 $ 15.00 $ 15.00 $ 150.00 $ 150.00 ~~ Page 2 Unpaid Principal Expenses (Continued) Cumberland Law Journal (Advertisement of Re-opening of Estate) (Advertisement of Re-opening of Estate) Mary Patricia Meals Total Mary Patricia Meals Register of Wills, Agent Total Register of Wills, Agent Serratelli, Schiffman, Brown & Calhoon, P.C. Total Serratelli, Schiffman, Brown & Calhoon, P.C. The Sentinel (Advertisement of Re-opening of Estate) Total The Sentinel (Advertisement of Re-opening of Estate) Total Total Unpaid Expenses (9) $ 10,000.00 $ 10,000.00 $ 766.00 $ 766.00 $ 2,167.50 $ 2,167.50 $ 126.70 $ 126.70 $ 13,460.20 $ 13,460.20 Estate of Gerald E. Meals Principal Unrealized Gains and Losses Market Value Inventory Value Gain or (Loss) Total $ 0.00 $ 0.00 $ 0.00 Page 1 (10) Estate of Gerald E. Meals Receipts of Income Income Collected Mid-Penn Bank Estate Account 11 / 14/2008 Interest $ Total Income Collected Total Income Received Page 1 1,075.30 $ 1,075.30 $ 1,075.30 $ 1,075.30 (11) Estate of Gerald E. Meals Gains and Losses on Sales or Other Dispositions of :Income Net Gain Net Loss Page 1 No Gain or Loss $ 0.00 (12) Date Paid Page 1 Estate of Gerald E. Meals Disbursements of Income Total Disbursements of Income (13) Amount Paid 0.00 Estate of Gerald E. Meals Distributions of Income to Beneficiaries Distribution Value Total Distributions of Income $ 0.00 Page 1 (14) Estate of Gerald E. Meals Income Balance On Hand Inventory `Jalue Cash and Cash Equivalents Mid-Penn Bank Estate Account $ Total Cash and Cash Equivalents 1,075.30 Total Balance on Hand $ 1,075.30 $ 1,075.30 ~~ Mary Patr' is Meals, Executor of Gerald E. Meals, Deceased Page 1 (15) Estate of Gerald E. Meals Information Schedules -Income Inventory Value Exchanges and Stock Distributions Page 1 (16) Estate of Gerald E. Meals Income Unrealized Gains and Losses Total Page 1 Market Value $ 0.00 Inventory Value $ 0.00 Gain or (Loss) $ 0.00 (17) Estate of Gerald E. Meals VERIFICATION MARY PATRICIA MEALS, Executor of Gerald E. Meals, Deceased, hereby declares under oath that said executor has fully and faithfully discharged the duties of their office; that the foregoing Second and Final Account is true and correct and fully discloses all significant transactions occun-ing during the accounting period; that all known claims against the Estate have been paid in full; that to their knowledge there are no claims now outstanding against the Estate; and that all taxes presently due from the Estate have been paid; and that the grant of Letters Testamentary and the first complete advertisement therf;of occured more than four months before the filing of the foregoing Second and Final Account. This statement is made subject to the penalties of 18 Pa. C.S.A. Section 4904 relating to unsworn falsification to authorities. ~~~~~ ~ , Mary Patricia Meals Dated: ~ Z ' ~ NIAY n ~ 2DD~ ~~ IN RE: ESTATE OF GERALD : IN THE COURT OF COMMON PLEAS EUGENE MEALS, Deceased :CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO.: 21-91-624 ORDER AND NOW, this~~ u4 day of J _, 2007 upon consideration of the foregoing Petition to Reopen, it is hereby ordered and decreed, as follows: (a) The Register of Wills shall issue an updated Short Certificate for the Estate of Gerald Eugene Meals; (b) the Executrix shall file a Supplemental Inventory and Inheritance Tax Return upon receipt of the funds paid as a result of the class action suit; (c) the Estate shall advertise the reopening the Estate in the Cumberland County Law Journal and the Sentinel for a successive three week period; and (d) the Estate shall file a Final Account upon the conclusion of six months from the advertising of the reopening of the Estate, which, upon confirmation, any claims not made by past creditors shall be barred. f) ~. L~ ~ ~ ~ ~ k~-i~.rr t_. ` ~ ~ ~~ i~ ~j J. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE INHERITANCE 7AX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX PO BOX 280601 REV-1547 EX AFP C06-05) HARRISBURG PA 17128-0601 DATE 12-01-2008 ESTATE OF MEALS GERALD E DATE OF DEATH 08-18-1991 FILE NUMBER 21 91-0624 COUNTY CUMBERLAND STEVEN J SCHIFFMAN ESQ ACN 501 2080 LINGLESTOWN ROAD APPEAL DATE: 01-30-2009 SUIT E 2 O 1 ( See reverse side under Objections ) HARRISBURG PA 17110 Amount Remitted MAKE CHECK PAYABILE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND C:0 COURT HOUSE CARLISLE, PA, 17013 CUT ALONG THIS LINE _--~ R_ETA_IN LOWER POR_TIDN FOR YOUR RECOIRDS E~ ______________ --------------------------- REV-1547 EX AFP C03-05~ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF MEALS GERALD E FILE N0. 21 91-0624 A[:N 501 DATE 12-01-2008 TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE 7. Transfers (Schedule G) 00 207 26 Cs) . , 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 13,442.00 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) .00 00 C11) 13.442. 11. Total Deductions 12, 765.00 C12) 12. Net Value of Tax Return 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) C13) 1 2,765.00 14. Net Value of Estate Sub]ect to Tax C14) NOTE: If an assessment was issued previously, l ines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assess ed to date. ASSESSMENT OF TAX: 00 06 .00 15. Amount of Line 14 at Spousal rate (15) . D0 7E~5 12 _ X 06 = 766.00 16. Amount of Line 14 taxable at Lineal/Class A rate C16) . , OD X 00 .00 17. Amount of Line 14 at Sibling rate C17) . 00 = X 15 . DO 18. Amount of Line 14 taxable at Collateral/Class B rate (18) . X = 766.00 19. Principal Tax Due C19)= APPRAISED VALUE OF RETURN BASED ON: LITIGATION RETURN (1) .00 NOTE: To insure proper 1. Real Estate (Schedule A) OD credit to your account, 2 Stocks and Bonds (Schedule B) C2) . submit the upper portion . dule C) [S h C3) .OD of this form with Your 3. e c Closely Held Stock/Partnership Interest D) l d (4) .DO tax payment. 4. u e Mortgages/Notes Receivable (Sche (Schedule E) t C5) 2Ei,2D 7.00 5. y Cash/Bank Deposits/Misc. Personal Proper C6) .00 6 Jointly Owned Property (Schedule F) . C7) .00 TAX CREDITS• SCOUNT C+) PAYMENT RECEIPT DI AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 06-26-2008 (0009946 .00 766.00 0 * IF PAID AFTER DATE INDICATED, SEE REVERSE TOTAL TAX CREDIT 766.0 BALANCE OF TAX DUE .DO INTEREST AND PEN. .OD TOTAL DUE .00 C IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. _.._ __ ___. ~...--.. ... ..nnrt`r T.. •ro~ Vnll MI1V IIC T111C PROOF OF PUBLICATION OF NOTICE IN CUMBERLAND LAW JOURNAL (Under Act No. 587, approved May 16, 1929), P. L.1784 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss. Lisa :Marie Coyne, Esquire, Editor of the Cumberland Law Journal, of the County and State aforesaid, being duly sworn, according to law, deposes and says that the Cumberland Law Journal, a legal periodical published in the Borough of Carlisle in the County and State aforesaid, was established January 2, 1952, and designated by the local courts as the official legal periodical for the publication of all legal notices, and has, since January 2, 1952, been regularly issued weekly in the said County, and that the printed notice or publication attached hereto is exactly the same as was printed in the regular editions and issues of the said Cumberland Law Journal on the following dates, viz: July 27, August 3, and August 10, 2007 Affiant further deposes that he is authorized to verify this statement by the Cumberland Law Journal, a legal periodical of general circulation, and that he is not interested in the subject matter of the aforesaid notice or advertisement, and that all allegations in the foregoing statements as to time, place and character of publication are true. i arie oyne, F; for SWORN TO AND SUBSCR][BED before me this 10 day of Au;;ust, 2007 Notary ~ NOTARIAL SFJ-L DEBORAH A COLUNS Notary Public CARLISLE BORO, CUMBERLAND COUNTY My Commission Expires Apr 28, 2010 CUMBERLAND LAW JOURNAL NOTICE ESTATE OF GERALD EUGENE MEALS a/k/a GERALD E. MEALS, late of Cumberland County, Penn- sylvania (died March 7, 1981). Pur- suant to the Court Order dated May 31, 2007, of the Court of Common Pleas, Orphans' Court Division, No. 21-91-624, any creditor claims shall be made within six months from the advertising of the reopening of this Estate or claims shall be barred. Steven J. Schiffman, Esquire, SER- RATELLI, SCHIFFMAN, BROWN & CALHOON, P.C., 2080 Linglestown Road, Suite 201, Harrisburg, PA 17110, Attorney. Mary Patricia Meals, 115 East Maple Street, Port Royal, PA 17082, Executrix. STEVEN J. SCHIFFMAN, ESQUIRE SERRATELLI, SCHIFFMPu'V, BROWN & CALHOON, P.C. 2080 Linglestown Road Suite 201 Harrisburg, PA 17110 July 27; Aug. 3, 10 PROOF OF PUBLICATION State of Pennsylvania, County of Cumberland Tammy Shoemaker, Classified Advertising Manager , of The Sentinel; of the County and State aforesaid, being duly sworn, deposes and says that THE SENTINEL, a newspaper of general circulation in the Borough of Carlisle, County and State aforesaid, was established December 13th, 1881, since which date THE SENTINEL has been regularly issued in said County, and that the printed notice ar publication attached hereto is exactly the same as was printed and published in the regular editions and issues of THE SENTINEL on the following day(s) Tu1~13, 20, 27, 2007 COPY OF NOTICE OF PUBLICATION .. ._..... _.. `-_._..._....r N TI E ESTATE OF GERALD EUGENE MEALS, a.k.a. GERALD E. MEALS, late of Cumberland County, Pennsylvania (died March 7, 1981). Pursuant to the Court Order dated May 31, 2007, bf the Court of Common Pleas, Orphans' Court Division, No. 21-gt-624, any creditor claims shall be made within six months from the advertising of the reopening of this Estate or claims shall be barred. Steven J. Schiftman, ~ Esquire., SERRATELLI, SCHIFFMAN, BROWN & HarrsbuOrg,~PA 17110, Attorney. Mary PaSciaeMeals, 115 East Maple Street, Port Royal, PA 17082, Executrix. Affiant further deposes that he/she is not interested in the subject matter of the aforesaid notice or adveri:isement, and that all allegations in the foreT;oing statement as to time, place and character of publication are true. r ~~~- . Sworn to and subscribed before me this 31St. day of Tuly, 2007. l ~~ Notary Pu is My commission expires: ~~ ~ ~ I~ COMMONWEALTH OF PENNSYLVANIA Notarial Seal Christina L Wolfe, Notary Public Carlisle Bono. Cumberland County My Canmissian Expires Sept 1,2008 Member, Pennsylvania Association Of Notaries REGISTER OF WILLS Certificate of Grant of Letters No, 21 - 91 - 624 ESTATE OF GERALD EUGENE MEALS Social Security No. 1 6 4 - 3 0 - 4 3 2 Ei WHEREAS, on the 4TH day of SEPT . ~ 19 91 instrument(s) dated WILL-MARCH 9, 1981 CODICIL-AUG. 15,, 1983 was (were) admitted to probate as the last will of GERALD E. MEALS who died on the GERALD EUGENE MEALS a/k/a late o:f CAMP H I L L day of AUG . , 19 91 ,and WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, MARY C • LEWIS ,Register of Wills in and for the County of CUMBERLAND , in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to MARY PATRICIA MEALS who ha S .- duly qualified as EXECUTRIX and ha S agreed to administer the estate according to law, all of which fiilly appears of record in my Office at CARLISLE ,Pennsylvania. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my Office the 4TH day of SEPTEMBER , 1991 ,'~~ ~ ~ ~~ j 18TH I, C,>,',111`,L,~ T';. ;~rE!•,.L~~, ttre .••,ithin-namecT testator do }leret:~~; rna.ke «rr~:t }>rz~lislz thi:~ eouicil, to be r_idcieci to my last ~~'ill G.nd testament, Uc~~,.rin~~ tl,e ci~,te o:f the stn caa-,r of J~iareh, 1Si,1, in the f'ollowins? manner, to Yvit; 1. I }"rereby auii hef~r° article F'11~'Pii of my last `:dill ~lr;E.l tE'.~tainEnt, `:~!J"1J.c1"1 ~~rOVl(7E'.S t:~or th°_ 1 E?SldUE', ant.} rP.- maint_ler of m;% est~t?, thA following- sFeci f.'ic additional 'oe~uest: ~::•houlti rn~,~ r.'i e f~i7. so to survive me, I ;live, c evise a_nd he,ueat;h the roa.l_ r;ro`-~ert~',' whici~ I o`.dn loca.tPc} at ~ )Y'1V.: lrl f5 r'1';lntll", P,, I;°1+d JE3rFE:`J tC7 i•}al~'J T',117.8.~~E'tJ1 t~"iJ Prlv:~teer ~ }. 1.>1CJ:!'.V, }~r.ovid.eE) :~~}'ie ;i_1rV1Ve~ in°~ by 1',lnet~/' ia,'-lyS; ,,"~irOVl(iE'.(7 f,_,rtl~er that if she should not so survive me the E?ro}~ert;~~ 5ha.11 Hass to rm,' son:. C~"iristo,~her ;?eels ar-~d Jrartin iJeals; ,provided f~_irthc~r that if loth of my ~~or?;; ~=houli~ fail so to c;urvive me th? ~,rnT~,erLy shall ~;r?sc; tc? t;he ~~._rrvivin~- ehi_1_ciren of the saic; •iar~:~ Fliza}~etii iJiCJ-:ey. ~. I hereby revo~e the la.n~~ua;J,e contained in tirticle i'•lIi•JT,`1'il c:f r~~y last,dill anc: tE~star?en't, and ito hereb~f }_~rovic3e for tyre a_.~pointment of a (''=uardian of the T.?erson and prof?erty of my minor children as follows: ;;hou.ld my wife }predecease n?e, I ap~~oint m?/ vaife's sister, L~~e!;ra Ann llic;.°.;~, of iri~~antine, i'1ew jerse~~, c;u~_rdia.n of the r~erson anc~ ;_~ro:;erty of my sons, Christop},er J COP4MONWEALTH OF PENNSYLVANIA SS: COUNTY OF DAUPHIN I, GERALD E. MEALS, testator, whosE> name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknow:Ledge that I signed and executed the instrument as my last will; that I signed it willingly; and that I signed it as my free and voluntary act for the puuposes therein expressed. Sworn or affirmed to and acknowledged before me, by GERALD E. PdEALS, the testator, this /~J"~~5day of - 1983. Notary Public We, :~ ~~ Gerald E. Meals ~' 't My Commission Expires: hty Coinmisaian Expires Db_-t!m~ei 15. 15d> ~. }~arrisDurg, PA Dauphin County and , the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw testator sign and execute the instru- ment as his last will; that he signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the he~iring and sight of the testator signed the will as witnesses; and that to the best of our knowledge the testator was a~t the tune 18 or more years of age, of sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me b and y ' witnesses, this /L~% ~,~day of /,.~_C ~•,~..~ -ice ~-- r ~ 1983. ,- . '`" ~~ /.- '~tyric~~ ,r ~~ G ~~ • ~ ~~ J Notary Public My Commission rxpire5: PATRICIA '.r. STI;t;K, N©t3ry lublic My fommissin^ Expires C'.fce!~i!;6r ]5. l9&6 Harrisburg, PA Daup:ua Go.:n[f ., I~JI LL G i? I, GE},A.LL' I~',. i•iEl~LS, of Culrlberland County, State of 'r'ennsylvania., make, r)ublish and declare this to be my Last 'a+ill and Testament, hereby revoking all '~~iills and Codicils at any tune heretofore made by rne. FIPST: I hereby direct that a.ll ,just debts for ,,rhich timely and proper claims are filed against my estate, and the expenses of my last illness and funeral be pa.icl by m~T e:~ecutor as soon after my death as is convenient, provided, L~or,%ever, that t}-lis direaction shall not authorize the pa:~?Went r);' ,'1.lZjr debts Or O}.)ll~~~ltl~)rls ji1^l_Or t(~ t~'1Clr lr:a.turit;y in due colzrse, nor does this; direction a_ut}-,prize the pa.;jment of a.ny dP.bt or obli a.tion whic]-i ha.~ been i,a.rreci by the statute of llrnitatlOns Or C11sC}1ariT~-'~-i In }~~a_r'ii:rtl}?tC;f j%l oCeC'C:lns~;=,. ShCOIIll: I direct tl~~at all inllerita.nce, transfer, estate, a.nd similar i:axes, feclerai a.nu tate, be 1:)aid out of the residuum of mJ~ estate anci not Le char;ed a~a_inst any lef;atee, devisee, heir, or next; of :cin, or a.ny donee whose interest is included in my estate .for purposes of such tax. TJ]IRll: I ;rive, devise and bequeath all the rest, re sidue and remainder of my estate, includin<% any leases I ~r~~y ha.ve at tine tir;~e of m,;r death ':~~ith l;xxon r"orporation of the United ,Mates, rz]_1 contents of those stations and any accounts receiva.l:~1e a.; a, resu:Lt of t~~e operations of those StatlOn:~, t0 iil,y ~':i..~'e, !Iar'T ~:'~1.trlCl~trlBai~, xirOVlded Slue surv=i.ves me by ninet;;~ da~rs F'OU1i`TIi : Should r:l~i '~~+i l'e fail so to survive me , I give, devise ancz bequea~t,-~ tYie suri~ or vrc;nty-five 'Thousand (:;;25,Or.~0.00j ~~ollars eac, to r;t;y~ dau,zhters liebbie l~[eals, Cindy Meals and ~->uzette ~e<~.1::. ~~ I F'1'Ii : Should. m~ vri fe fai 1 so to survive rie , I rive, devise and bequeath all the ..rest, residue and remainder Of if~7 estate 11"r equal Ulia.res t0 Iris ,Soils !;zri.sto}_>Y-,er :teals And Justin 1.leals, ~,rl~,o _-urvive r,re i.~;~ ni_net;;% d~?„':~; }:;rovided that if any such mild is under the ac~.e of t~:.enty-cne years on the date of r.~y death, I devise and bec±ue~2.th his portion to his ~7uardian, as set forth t~elo~~~~~. Ilis portion :~ha.ll irnmediatel;,~ vest in interest in lriln indefeasibly, bt.tt the trustee shall continue to hold it in trust for l~ii> L~erlef'it until he attains that alz,e. In the rneantirne, the trustee sl-ia:Ll use so much of the income and pri ncipal for 1-ris rc-asonable supUort, comfort and education as the trustee determines to be required for those purposes. SIYTI-I: i,.ny personal property to he distributed among my sons shall be divided as they, or their guardian agree. Should the;,~r be unable to a-.ree on such division, each shall make an alternate choice of a.n article until distribution of u.ll articles among; t)~Iern is com,oleted. Priorit~T shall be accordin; to a-;e, eldest first. SEVEP~TI-I: As long, as the property to ti~rhich any beneficiary under my v~rill may be entitled is in the possess- ion of my fiduciaries and not actually distributed by them, such) beneficiary shall not have tl~ie rid ht to anticipate or alienate the wine by a.ssi;-nment or by an~,~ other means, and the carne shall not be liable .:'or the c3eL)ts or obligations of uch beneficiar;; o-r be ~~ub,l2ct to l;~e ta.l-:cn, seized or :,-tto.ched i.znc:.er r.)_;Zy ;-~rec~°.=.._ ,v~-i;..tso~::ver. ]'_.~C.iI'I'11: I 17ere})v IJOiiilrlr'lt~? c).nd al,i}~C)li~t ril~% Valfe, ~I~:r~% 'atricia I~e~.l_,, tl-~e executor of this m;,r Last Mill a.nd iest:a.i:~ent to pct vrithout bond. Tn the even"t that she is for aI~'% rea:~On Un%1,1:?1C; O1^ Un~Jl~.lln; 't0 F3Ct ~tE~ C''r:E:ClltOr hereof, Z no~cinate a.nd ~~}>;:)oint ~n;:~ brother, `,;'a;nc; ;~~:e<<ls, to act as ex- ecut:or hereof, also without bond. I1I~l1;Til: Should rnr vtife predecease me, I appoint my wife's sister Geor~7ette I'a;e and her husband 1-Iicha,el Page, of. r~lorth Salerrl, Ide~~~ 'Io.rlc, Guardians of the ;person and property of my sons ChristoT,her Meals a.nd Justin Meals. Should they for an;% reason be una'.=i7-o or un~~ri lli_n~:, to assume this resnon- :,ll~lllt'•T, I ?i:~l%n l.n't iil~•' brOtilCl^, i'i~ij/i1C I%Ieal:a, t0 nerve as <<u ~_t.r ci i an . ~i'~,i1`i'iI: i'~~~v e:tie:cutors a.nd their successors 2nd a;>:~ i ~>:ns >>hal l have tl ~e fo l lol~~ in;Y },r ~•aerr~ , in ,=:.dc}i t ion to those ~siven by la~~~, to be c excised in tl-leir sole discretion: ~_t) `io rct~l.in ;.any secur2tle:~ anti otil.er i~ro}~erty :;o ion;- ~a.s they c}eeo~ it r:~dvisable. b) to invest and reil;~•rest the principal a.nd an~~' accumulated incon~le in such sec~..~rities (includins~ cornlnon and preferred stocks) a.nd real estate as they deem l:lrudent, ~Nith- out restriction to so-called le~~a.l investments. c) to kce,1 cas11 in banlti uninvested, if aeelr~ed advi~.;able for the p-r.otecti_cn of principal. d) to (1) l~r~rtici_T~~:~.te in a.ny rner<%er or reor•-aniz- ~;-t 101"1 ~i.ffeCt111f~ SG'Ctli'1tleS held 11cre1_;nde;r 2.t alit tlf:ie, ~ 2) de,:~o.it _,toclcs under voting; a~~;reerr(ents, (;>) subscrit~e for stoc'; or bond r;rivilc~es. e) to sell a.n;;r securi~tie:s, real estate, or other ;property at public or ~~rivate sale Cox such prices and on such terns as the~T nla.~,' think prober, ~•aitilout liability on the ::,l.zrchasers to see to the application of trle rnone~i . ~") to borro~•:r rloney <nci to secure the repayment thereof by rnort~:°a.~e or deed oJ' trust on real. estate , by pled~T.e o:[' securities or other~~.~ise, ~:~:it}lout liability on the i~zrt of file lencler:~ to see tiie a~~i~lica.ti.on thereof. f;) to rnal{e distribution in kind, II`I ~'dlTl'31;~ ~ t-•Ii1J,RE0F, I 11aVe 1lereunt:o set my hand and seal this ~ d2.y of VY\W~~-~ 19 ~1. ~(SFAL) SIGPdLli, SLI~L>;li, PJLL IS'IIsU and llECL,~R.ED by the within named Testator, U,~,I'ILLll ) 1~Er~L:>, as and for his Last !Fill and `1'esta.ment, in trio presence o_f us, ~•~~ho, at his request, in li-ws presence, and in the presence ni each other, have sub- scribed our names as witnesses. ~~ ~~~ ~~~ col;'~iC)Ii~::'l,f,r~`rIi o>: ;-=rl~.lr}~rr~,~•r^,: }I ; :~~. I, '~l?F~1~J_,U L. 1ii?t'~T.~, testator, ?,~ho~~ name is ,,i~;ned to the att~t.cilel or fore;~oin~ irtstrurtent, Navin;; beer-, dtal~,~ rualiie:i. accordinsf to law, do hcrel_;;,- ac~;nowledTe that I sli';ne(J a1"l cX E, <:CCl,'ttc', CJ 'tll r: 1nS l,1 Llr~le i"lt i:i'~ i'!ly` Last ~:r111 ; that I ::i;-,nec_I i_t v;i_1_linc?ly; ar~d -that I sib-rtcCi it as r,~;,r :Cree and volur~taxy act for 't}1e r~url~ose.s ti~~erein e;cpressed. Svaorn or affirr;tod to an c_ a.c;:no~+rlei:.l~~er.~ be~:ore ;ne, i! ''-/~. by G1~;1~~,Lli } };'~n,L:::}, t}ic: testator, this ~ da;;% Of ), ~_e.rald ~~;. i~Jcaic, i ~ /i 1./ . 1~; o f ar r i'u1;1 i s Eleanor a t o ~, OTARY FL'BLtC My Commission [xpires October I, 1984 Harrisburg, PA aupliin to++nty s o~ ~ s v:itnc„ses v~hose mimes a_re signed to the attached or f_ore~;oing i_nstrunent, being duly qualified accorciin;; to law, do depose and say that eve vrere present and savr testator sin anal execute the instrument as 'lis Tast i•,1i11; that he sic;ned willingly and .. that he executecJ. it as his free and voluiitar~•~' act for the purposes therein expressed; that each of us i.n the hearing and sight of the testator si ~%ned the ~.~ill a,:~ witnesses; and that to the best of our '_.no~.rlec:l;~c~ the testator was at the time 1~ or more ;ears of af;c:, of sound mind ~~.nd under no constraint or undue influence. ~;vaorn or affirmed to and subscribed to before nie by ! ~,~~~r,s L S fz ~'~IS J~l~~~ ~ t~a.~~s and )~z,~.~~~ J2 ~-~,,cs ~~Z ~ ~V, ~•;itnesses, this ~~7`~ day of n /. L727'' U~ c~ ~° / l _ ~ ~. r.. -~ ~~ it . Iaota.rs;J _'ublic Eleanor S. Malchodi, Ft~TbRY P`UBEIC MY Commission Expire, prlobcr 1, 19A4 Marrisburyr pq Dauphin Cavnty