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HomeMy WebLinkAbout05-02-08 15056041125 REV -1500 EX (06-05) PA Department of Revenue '* ~~~~~~~~~~~uaITaxes . INHERITANCE TAX RETURN Harrisbur , PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth r>FF;; '{\.L;, ,i';:~, -(":f ,-.1 t County Code Year 2 1 0 8 File Number o 0 6 0 187242285 12202 007 09281930 Decedent's Last Name Suffix Decedent's First Name Kermit MI L Shultz (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW [ZJ 1. Original Return D 4. Limited Estate [ZJ D 2. Supplemental Return D o o 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death 0 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received o o o o 8. Total Number of Safe Deposit Boxes J 0 h n C . Zepp, I I I 71752 8 890 0 City or Post Office State ZIP Code r-...) REG 1ST t5'ILLS US~L Y s: :t) :::II: rn~(") :: ::0 r- ~u>~ ~ 000 -0 83'" :x : ~ Cf! ~TE FILED 0 :;1, eG r 1\ r.... j ~;:~ i '::::) CJ .T) Firm Name (If Applicable) Attorney First line of address A t Law P 0 Box 204 Second line of address 843 8 Carlisle P i k e -......... Y 0 r k Springs P A 17372 Correspondent's e-mail address: Wellsville PA 17365 DATE rt ~ IY .O~ PA 17372 PRESENTATIVE York Springs PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056041125 15056041125 ---I ~ ......J 15056042126 REV-1500 EX Decedent's Social Security Number 187242285 Decedent's Name: Kermit L. Shultz RECAPITULATION 1. Real estate (Schedule A) . . . . . . . . .. 1. 2. Stocks and Bonds (Schedule B) . . . . . ..... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 5. o. 0 0 2957.73 4. Mortgages & Notes Receivable (Schedule D) .......................4. 6. Jointly Owned Property (Schedule F) 0 Separate Billing Requested. . . . . .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) 0 Separate Billing Requested. . . . . .. 7. 8. Total Gross Assets (total Lines 1-7) .......................... . 8. 2 9 5 7 . 7 3 9. Funeral Expenses & Administrative Costs (Schedule H) 9. 9 4 5 5 . 3 0 ............... . 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . . . . . . . . . . . 10. 1 9 1. 3 3 11. Total Deductions (total Lines 9 & 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 9 6 4 6. 6 3 12. Net Value of Estate (Line 8 minus Line 11) 12. - 6 6 8 8 . 9 0 . . . . . . . . . . . . . . . . . . . . . . . . . 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) .............. ....13. 14. Net Value Subject to Tax (Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . 14. -6688.90 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.O _ 0 . 0 0 16. Amount of Line 14 taxable at lineal rate X .0 0 . 0 0 17. Amount of Line 14 taxable at sibling rate X .12 0 . 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0 . 0 0 15. o. 0 0 O. 0 0 O. 0 0 O. 0 0 O. 0 0 16. 17. 18. 19. Tax Due .. ..... .... ....... ....... ........ ....... .....19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT o Side 2 L 15056042126 15056042126 ......J REV-15 O,EX Page 3 Dee dent's Complete Address: DECE ENT'S NAME Kernd 1. Shultz STRE T ADDRESS 1 We t Penn File Number 21 08 0060 CITY Carli Ie I STATE PA T ZIP 117013 Tax Payments and Credits: 1. T x Due (Page 2 Line 19) 2. C ~dits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 0.00 Total Credits (A + 8 + C) (2) 0.00 3. In eresUPenalty if applicable D. Interest E. Penalty TotallnteresUPenalty ( 0 + E) (3) 4. If ine 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in avalon Page 2, Line 20 to request a refund. (4) 0.00 B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SA) (58) 0.00 0.00 0.00 5. If ine 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. 0.00 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ...................................................................... D 00 b. retain the right to designate who shall use the property transferred or its income; ............................... D 00 c. retain a reversionary interest; or ................................................................................................ D 00 d. receive the promise for life of either payments, benefits or care? ....................................................... D 00 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... D 00 3. Did decedent own an 'in trust for" or payable upon death bank account or security at his or her death? ......... D 00 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .................................................................................................. 0 !XI IF TH = ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For datE 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 datE 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 exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a t x return are still applicable even if the surviving spouse is the only beneficiary. For datE of death on or after July 1, 2000: The tax ate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptiVE parent, or a stepparent of the child is zero (0) percent [72 P.S. ~9116(a)(1.2)]. The tax ate imposed on the net value of transfers to or for 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 ate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. ~9116(a)(1.3)J. A sibling is defined, under Section 102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1 08 EX + (6-98) . OMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTA E OF Kern't L. Shultz FILE NUMBER 21 08 0060 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. IT M VALUE AT DATE NUI\I~ER DESCRIPTION OF DEATH 1. Wachovia 2,815.28 Checking Account 2. Security Deposit refund 1.33 3. Comcast Refund 104.57 4. Embarq Refund 21.57 5. PPL (Electric Refund) 14.98 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 2,957.73 REV-1 11 EX + (12-99) . ( OMMONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTA E OF Kern't L. Shultz IT M NUM 3EH A. B. FILE NUMBER 21 08 0060 Debts of decedent must be reported on Schedule I. DESCRIPTION FUNERAL EXPENSES: Dugan Funeral Home ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (5) Connie S. Shultz Social Security Number(s)/EIN Number of Personal Representative(s) Street Address 308 Kralltown Road City Wellsville State P A Zip 17365 Year(s) Commission Paid: 2 3 Attomey Fees John C. Zepp, III Family Exemption: (If decedenfs address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Cumberland County Register of Wills 5. Accountanfs Fees 6. Tax Retum Preparer's Fees 7. 8 9 1 1 I Cumberland County Law Journal The Sentinel Moyer Glass (couch removal) Cumberland County Register of Wills - Inventory Cumberland County Register of Wills - Filing Return Cumberland County Register of Wills - Family Agreement TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) AMOUNT 7,489.70 1,500.00 73.00 75.00 166.60 65.00 15.00 15.00 56.00 9.455.30 REV-1 12 EX + (12-03) '*' SCHEDULE. DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS (OMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTA E OF Kern't L. Shultz FILE NUMBER 21 08 0060 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. I EM Nl MBER DESCRIPTION 1, Pinker Associates (Toe Nail Trim) 4. Check written prior to death clearing after AARP 5. Check written prior to death clearing after Comcast 6. Check written prior to death clearing after PPL Electric 7. Check written prior to death clearing after PPL Electric fmal BilI VALUE AT DATE OF DEATH 7.36 59.25 79.47 14.98 30.27 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 191.33 '~-"''''(* SCHEDULE J BENEFICIARIES C MMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTA E OF Kenn't L. Shultz NUMB R 1. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under See, 9116 (a) (1.2)] 2. Frederick L. Shultz 308 Kralltown Road Wellsville, PA 17365 Debarah M. Thrush 163 N. Bedford St. Apt. 2 Carlisle, P A 17013 Jeffrey L. Shultz 222 Mulberry Ave, Carlisle, P A 17013 FilE NUMBER 21 08 0060 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Lineal Lineal Lineal AMOUNT OR SHARE OF ESTATE 33.30 33.30 33,30 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 3. 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) LAST WILL AND TESTAMENT OF KERMIT L. SHULTZ I, KERMIT L. SHULTZ, of Tampa, Florida, being of sound and disposing mind, memory, and understanding, do hereby publish and declare the following as and for my Last Will and Testament, hereby revoking any and all Wills by me at any time heretofore made. ITEM I I direct that all of my legal debts, the expenses of my last illness, and my funeral \ expenses be paid from my residuary estate, as soon as practicable after my decease, as part of the expenses of the administration of my estate. :r:-:~ . ..-.. ;-'.. .., ITEM II -.1 All of the rest, residue, and remainder of my estate, real, personal or mixed, of :::: _..~ .. Ul whatsoever kind and nature and wheresoever situate at the time of my decease, I give,'\ devise, and bequeath to my three children in equal shares. My children are as follows: Frederick L. Shultz, Oebarah M. Thrush, and Jeffrey L. Shultz. In the event that any of my children should predecease me, then the share to which that child would have been entitled I hereby give, devise, and bequeath to that child's children, per stirpes. In default of issue of any child of mine, then the share to which that child would have been entitled I hereby give, devise, and bequeath to my then living children in equal shares. Any of such effects distributed to a minor may be delivered to the person with whom the minor resides, or such other person as may have custody and control of the person of the minor, without the intervention of a guardian, and the receipt of any such person shall be a full acquittance of my Executor as to such distribution. ITEM III I nominate, constitute and appoint my appoint my son, Frederick L. Shultz Executor of this my Last Will and Testament. In the event my son should predecease me, resign, renounce or be incapable of acting as the Executor of this my Last Will and Testament, then I nominate, constitute and appoint my daughter-in-law, Connie S. Shultz, Executrix of this my Last Will and Testament. ITEM IV I direct that no bond shall be required of any fiduciary, trustee, executor or guardian, hereunder in any jurisdiction. IN WITNESS WHEREOF, I, KERMIT L. SHULTZ, named herein, have hereunto set my hand and seal to this my Last Will and Testament, consisting '6f' ;"1.. I two (2) typewritten 'Pages, on this the ,,~'- ~ ~.~~ ~~J~ KERMIT L. SHULTZ c (SEAL) day of ,1999. Signed, sealed, published, and declared by the above-named Testator as and for his Last Will and Testament, and we, in his presence and in the presence of each other, and at his request, have subscribed our names as witnesses hereto. lcJ,....-A. ~ ;-/frk ~~7~) · ,~ Address' / i]e.::,d( 0't'~ fl'\~ 3,. ~ Address '-.~ 2 ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA ) ) SS. COUNTY OF ADAMS ) I, KERMIT L. SHULTZ, Testator whose name is signed to the attached or foregoing instrument having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. (SEAL) Sworn or affirmed to and acknowledged before ~~ by KERM!T L. SHULTZ, this A \~ day of :&1 1999, /7 .~/; /J . 114 ~ ..'j'J(!1.ulJt ~'1.( otary Public NOTt~Ri^L SEAL -1 RICHARD E. STARE, Notary PUl'jEc I Latimore Township, Adams C(Jun"J I M om mission Expires March 3, ~en:i 1 ....._..-..,.._"'JI 3 AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA ) ) SS. COUNTY OF ADAMS ) We, tAl (J IJ, ~ ;!( ,. ~h<.tf'v1 and :J"bv........ 0.-..t....efP~{ , the witnesses whose names are signed to t~e attache or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the Testator sign and execute the instrument as his Last Will and Testament; that KERMIT L. SHULTZ 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 that time 18 or more years of age, of sound mind and under no constraint or undue influence. (SEAL) Sworn and affirmed to and acknowledged be.fore me by. D...J~ J!$. .~t<u.Nu~nd duL. L. h~ '/ ,Wit . esses, thIs the ti.1~ day of . \.3 1999. J.,fn,v:/. r! ~ ~ry Publrt ---............ - NOTARIAL SEAL J RICHARD E. STARE, Notary Public Latimore Township, Adams County ommlsslon Ex ires Match 3, 20~ 4 InRe: ESTATEOFKERMITL. SHUL TZ, deceased : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, (") ~ : PENNSYLVANIA ~g gg . ~l~ ! . NO. 2008-60 -5:,...;t::lJ ..!.. C::j''''-''A ...... ~ F AMIL Y SETTLEMENT ~~ ~ : INDEMNIFICATION AGRiEMEN~ . 0 : Filed on behalf of Connie S. Shultz : Executrix of the Estate of : KERMIT L. SHULTZ, : Deceased WHEREAS, KERMIT L. SHULTZ, with his last address at 1 West Penn, Carlisle, P A 17013, died testate on December 20,2007; The Last Will and Testament dated July 21, 1999, was duly admitted to probate on by the Register of Wills of Adams County, Pennsylvania on January 17,2008, at the above number and term; and WHEREAS, Connie S. Shultz has been duly appointed as Executrix of the Estate of KERMIT L. SHULTZ, Deceased; and WHEREAS, the parties in interest to the Estate of KERMIT L. SHULTZ, are: (1) Frederick L. Shultz, Daughter, beneficiary (2) Debarah M. Thrush, Daughter, beneficiary (3) Jeffrey L. Shultz, Daughter, beneficiary WHEREAS, all known outstanding debts and obligations of the Decedent have been paid in full; c) WHEREAS, each of the parties to this Agreement has been furnished with a complete list of the estate assets and receipts, attached hereto as Exhibit "A" and disbursements as set forth on the accounting attached hereto as Exhibit "A"; and WHEREAS, it is the desire of the parties to this Agreement, that final distribution of this es- tate be accomplished without a formal accounting to the Orphans' Court Division of the Court of Common Pleas of Adams County, Pennsylvania, or any other court of competent jurisdiction, it be- ing the desire of the parties to avoid the expense of a formal accounting; and WHEREAS, the parties to this Agreement each acknowledge they have received a proposed Summary of Account attached hereto as part of Exhibit "B". WHEREAS, the parties to this Agreement each acknowledge they have received a proposed Schedule of Distribution attached hereto and marked as Exhibit "B"; and WHEREAS, each of the parties to this Agreement does acknowledge their receipt from the Executrix the distribution, if any, as evidenced by Approval of Account and Release, which is at- tached hereto and marked as Exhibit "C". NOW, THEREFORE, WITNESSETH, in consideration of the mutual promises, covenants and agreements recited herein, the parties do agree as follows: 1. Each of the parties to this Agreement does hereby release and forever discharge the Executrix from any and all liability which may from time to time arise in connection with her service as Executrix of the Estate of KERMIT L. SHULTZ, Deceased. The parties do further agree to indemnify and hold harmless the Executrix from any and all liability which may arise against the estate from creditors or other claimants. 2. Each ofthe parties does hereby acknowledge receipt ofthe assets, if any, described in the Exhibits attached hereto. 3. Each party to this Agreement acknowledges that this Agreement shall be indexed and recorded in the estate proceedings in this or any other state, and that the terms hereof shall be binding upon their respective heirs, successors, Executors and assigns. 4. This Agreement shall be governed by the laws ofthe Commonwealth of Pennsylvania. Dated at York Springs, Pennsylvania this l!L day of ~ , ,2008. ~~/jJu~ ~ ( ACCOUNTING OF THE ESTATE OF KERMIT L. SHULTZ, DECEASED ASSETS mm m..mmmmm..mmDescriptionmmm mmmm.mmmmmm"m .y'{~~h~Y~.~~~h~.~~!~gb:~~9.~! ........m_ ~~~~!.~!.yp.~P9.~!!.E~~9.-mmm ......... .mm.mmmmmmmmmm mm_o Corneast Refund g~l>~!.q~~f~~4m . :P:P!':Q~:1.~~!.!.!~~~fl:1.~4)mm ...........mmm . mmmmm_mmmmmmmmmm Amount mmm~&I?:~~ 1.33 104.57 21.57 14.98 Total ........ ....................................... ......... ...........J....... , mmm i 2,???:??..... ACCOUNTING OF THE ESTATE OF KERMIT L. SHULTZ, DECEASED DISBURSEMENTS BY EXECUTRIX ..............,......... .....Q~g~...f~~~E~1..!.-I.9.~~....m m ....!..~.~..~..:...?:.~pp.~I!!....m ~~~l>~!.1.~~4..~g~~!y~~g!~!~!...gf..~}J1..~.. ~~~l>~E1.~~4..~9.~~o/!.:.~~!~~~1.... The Sentinel mM9.y~!..Ql~.~~{~~~~h.!.~~.~y~1.)m ... :P!~~!.b:~~g~~~~~~(T~~~~gT!.!~)m.m .mm. mm_mmmmm. mOm ~h~~~~i~~.~..P!.!g!.!.~4~~!h~1.~~!~g~f.!~!)_~b:~mm ........ .mmm.......... m... .....mm................... m~h~~~~!~~.~..P!.!~!.!.~A~~!.h~1..~mari~g~f.!~!.'.~g~~~~!m ~h~~t~i~~~p!.!.~!..!~9.-~~thm~1.~~!.!~g~f.!~!.,...:p.:p!.:...~1.~~~!.!~ ..mmm.............mm........... m...t........ ~h~~~~i!!~~p!.!~!.!.9.4~~!h~1.~~!.i.~g~f.!~!.'P:P!.:~1.~~~!.i.~,~!~~1.mm. .mDescription...mmmmmmmmmm. Amount mmm ..mmmmm .mmmmmmmmmmmmmm. ......m?'.4~?:?9 ...... .m.m mmmmmmmmm,m. .m J~?99:99m , 73.00 ...................... .......................................... .......................... ,.......... ......................... .................... 75.00 166.60 65.00 7.36 59.25 79.4 7 14.98 30.27 , ...................... ...........A....... .................................... ............ ......... ...........+ ..........~?,?~Q:~?.... Total Exhibit "A" ACCOUNTING OF THE ESTATE OF KERMIT L. SHULTZ, DECEASED SUMMARY OF ACCOUNT Estate Assets Less Disbursements $ 2,957.73 $ 9,560.63 BALANCE $ -6,602.90 The following assets are hereby proposed for distribution to heirs pursuant to this Agreement: Name Cash Frederick L. Shultz 0.00 Debarah M. Thrush 0.00 Jeffrey L. Shultz 0.00 Exhibit "B" RECEIPT OF DISTRIBUTION, APPROVAL OF ACCOUNT AND RELEASE The undersigned being those interested under the Last Will and Testament of KERMIT L. SHULTZ, Deceased, desire that the Estate be distributed without the formality of a court accounting. The Executrix of the Estate is willing to consent to such distribution upon receipt of a proper release, which is the purpose of this document to provide. In consideration of the willingness of the Execu- trix to make distribution without the formality of a court accounting and agreeing to be legally bound hereby, the undersigned, individually, and on behalf of their respective heirs, personal representa- tives, successors and assigns, do hereby: 1. Waive the filing of an account of the administration of the Estate in any court. 2. Declare that they have examined the attached informal account and proposed state- ment/schedule of distribution of the Executrix ofthe Estate of KERMIT L. SHULTZ, Deceased; find it to be true and correct in all particulars; accept and approve it with the same force and effect as if it had been prepared and filed with, audited, adjudicated and confirmed absolutely by a court of com- petentjurisdiction; and as if the balance of principal and income had been awarded by the court in accordance with the statement/schedule of distribution. 3. Warrant that the beneficiaries named in the informal accounts and statements/schedules of distribution are entitled to receive the entire distribution thereof in accordance with the informal ac- count and statement/schedule of distribution. 4. Warrant that they know of no outstanding and unsatisfied claims against the Estate and approve the distribution of the balance of principal and income shown in the informal accounts and statements/schedules of distribution to the persons set forth therein. Exhibit "C" 5. Absolutely and irrevocably release and discharge the Executrix her heirs and personal repre- sentatives of and from any and all actions, liabilities, claims and demands relating in any way to the ad- inistration of the Estate and distribution in accordance with the informal account and state- ent/schedule of distribution and without a court accounting and adjudication. 6. Agree to indemnify and hold harmless the Executrix her heirs and personal representatives rom and against any claims, liabilities, loss or expense (including costs and counsel fees) arising from y cause whatsoever, which the Executrix may incur as the result of the administration of the Estate and i s distribution in accordance with this document to the extent to which they have received distribution nder this agreement, including, but not limited to, any liability for any Federal Estate Tax, Pennsylvania eritance Tax or any other death taxes, and any Federal or Pennsylvania Income Taxes and Pennsyl- nia Personal Property Taxes, together with any interest, penalties and costs incidental thereto, relating any way to the Estate and also including, but not limited to, any assets received or payments or distri- b tions made by reason of any negligence or mistake of law or fact. 7. The undersigned hereby acknowledge receipt of those assets as set forth on the proposed st tementlschedule of distribution as of the date of the execution of this receipt of distribution, approval o account and release. D te: if //111 [) ~ rederick L. Shultz ~~~ ebarah M. T sh ~