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HomeMy WebLinkAbout04-0297COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT 280601 y HARRISBURG, PA 17128-0601 F- DECEDENT:i NAME Z L ~(~ W DATE OF DEATH ( h ~~ ~~ UJ O (IFAP LICABL )SUF REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT /2 OFF7GAL USE ONLY FILE NL/UMBER ~~~ CO~YCppE- YEA SOCIAL SECURITY NUMBER ~~ -L/L, 2 NUMBS 7F115 RETURN MUST BE FILED IN DUPLICATE WITH 7HE REGISTER OF WILLS a ~ 1. Original Return H w i ~ ~ 4. Limited Estate ~ i m ~ 6. Decedent Died Testate lAtlach pooror wiq a ~ 9. Litigation Proceeds Received,, f z o NAME ~.r~ O ~~~U I w FIRM NAME (itAnpr~niel ~ TELEPHON~NUp,1gE ~- ~ ~-1 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) Z 0 g H a v W Z O Q F a 0 U 2. Supplemental Return 4a. Future Interest Compromise lasts or aeam seer a-u-ezl ). Decedent Maintained a Living Trust l/ueon ~oyoirrusp 10. Spousal Poverty Credit ldete oroeam between r231~Br and Lte5) 3. Closely Held Coryoration, Padneml~ip or Sole-Propdetorship 4. Mortgages 8 PJotes Receivable (Scledule D) 5. Cash, Bank Deposits 8 Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule-Pj' Separate Billing Requested 7. Inter-Vivos Transfers 8 Miscellaneou$ Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7)' 9. Funeral Expenses 8 Administrative Cpsts (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) 11. Total Deductions (total Lines 9 8 10) 4. Net Value Subject to Tax (Line 12 minus Line 13) 3. Remainder Refurn (eats or seem poor (o iz~isszl 5. Federal Estate Tax Retum Required I~ 8, Total Number of Safe Deposif Boxes ~~ 11. Election to tax under Sec 9113(A) lAne~n sa, of COMPLETE MAILING ADDRESS 50 ~L~jn ~iL,Cv~ea ~¢ I~v~v~ IIr-~ ~~~ 17~.I1 11) ':~i , r AFFICIA 775EL p LN y - (.~ j 7 (4) ~ ~ ~' (5) j _ /"~ (7) I ~-'(~1 ~J -.__ r, 12. Net Value of Estate (Line 8 minus Lin@ 11) (11) 13. Charitable and Governmental Bequest' Sec 9113 crusts far which an election to tax has not been (12) made (Schedule ,i) (13) SEE INSTRUCTIONS Ot~ REVERSE SIDE FOR APpLIC 15. Amount of Line 14 taxable at the spousal tax mte, or transfers under Sec. 9116 (a)(1.~) lfi_ Amount of Line i4 taxable at lineal rate '.,, 17. Amount of Line 14 taxable at sibling rate i 16. Amount of Line 14 taxable at collateral rode 19. Tax Due 20. ^ O (14) - 2~2~~ C~2 x .0 _ (15) x .0~~ (16) -~~~r x .12 (17) x .15 (16) Decedent's Complete Address: Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments t 1 C. Discount -'-~ Total Credits (A + B + C ) ;, InteresllPenalty if applicable D. Interest E. Penalty Total InleresUPenalty (D + E ) 4. If Line 21s grea Check box on Palge 1 Linee201o request a refundihe OVERPAYMENT. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This Is the TAX DUE. A. Enter the interest on the tax due. (2)~~ (3) (4) (5) ~~~ ~~ (5A) (5B) 8. Enter the total of Line 5 + 5A. This Is the BALANCE DUE. Make Check Payable fo: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: ........................................ a. retain the use or Income of the property transferred' ........................................... b. retain the right to designate who shall use the property transferred or its income' ............................................. d. recce ve the promise for life of either payments, benefits or care? ......................................_............................. ^ 1982, did decedent transfer property within one year of death ...................................................................... 2. If death occurred after December 12, without receiving adequate consideration? ....................................... 3. Did decedent own an "intrust for" or payable upon death bank account or secunfy at his or her death? .............. 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate properly which ^ contains a beneficiary designation? -' an m schedwes ana statemema, ana m the best of my knowedge and halter, a is wa IT AS PART OF THE RETURN. coned and complete. IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FIL nder penal0es of peQurY. I declare that I have examined IMS return, including accomp y 9 DA E eclaration or preparer other than the personal reDmsentative is based on all information of which preparer has any knowledge. IIGNAT R F PERSON RESP NSI~LF~ FOR FILING RETURN ~u 1DDR In ~ ~ vl ~ ~ !-~ r l DATE cir.NaTURE OF PREPARER OTHER THAN REPRESENTATIVE 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 3% For dates of death on or after July 1, 1995, the tax rate im osed on the net value of transfers to or for the use of the surviving spouse Is 0% [72 P.S. §9116 (a) (1. II p2 P.S. §9116 (a) (1.1) (I)). For dates of death on or after January 1, P and the statutory requirements for disclosure of assets and filing a tax return are still applicable even The statute doffs, notes a booster to a surviving spouse from tax, the surviving spouse is the only beneficiary. 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 the use of a natural parent, an adoptive pars For dates of death on or after July 1, 2000: °° xce t as noted In 72 P.S. §9116(1.2) P2 P.S. §9116(a or a stepparent of the child is 0% [72 p,g, §g116(a)(1.2)1~ under Section 9102, a=_ The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries i 4.5 / ,'~ P ~`"- A siblin is defined, irndev dual who hassatdleasttone pa ant n comrmonwith the decedentswhether by bloodtor adolption s 12% [72 P.S. §9116(a)(1.3)I. 9 G. COLETA NOVA TRUST THIS TRUST AGREEMENT ~s made th~s ~;~,./,4~¢;~ day o~ .~-~Penns~lvan,a between G. COLETA NOVA, of 50 Bla~n-McCrea Road, Newvdfe, ~'ennsy , "Sett/or", and , 1998 hereinafter ERIC E.J NOVA, of 207 S W Langfleld Avenue, Port St Lucia, Florida 34984, hereinafter "Trustee". FIRST: The Trust created by th~s Agreement shall be known as the G. COLETA NOVA TRUST as shall have for ~ts purpose the preservation of the Trust res, that is real property at 50 Bla~n-McCrea Road, Newv~lle, Cumberland County, Pennsylvania, to provide housing for the Settlor's chddren, their spouses and children, for so long as the Trustee, ~n his sole discretion, shall determine that the property ~s being used or reasonably anticipated to be used for that purpose SECOND: Settlor herel~y transfers ~e /~s~#~ th~. ~,t~ II~tecJ in 8oheduJe A, Truste# shall hold these assets hereinafter Tru Property, to§ether with any preperty that miry be added thereto, in tbs Trust harem ~et forth THIRD: Dunng the hfetime of the Settlor, the Trustee shall pay and d~strlbute the net ~ncome of the Trust Property to or for the benefit of the Settlor Under no circumstances shall any portion of the principal be pa~d or d~str~buted to or for the benefit of the Settlor The Trustee shall permit the Settlor to reside ~n one of the dwelhng un~ts s~tuated on the Trust Property The Trustee, in h~s sole d~screbon, may permit one or more of the Settlor s chddre , their spouses and chlldr~r~, to reside ~n other dwelhn~ umts, ~n exchange for a payment to the Trust of rent at least sufficient to pay the upkeep, taxes, and ~nsurance on the Trust Property Finally, the Trustee may, ~n h~s sole d~scretion, at rent, which he determines to be appropriate, let dwellings located on the Trust Property to Lessees other than the Settlor, her children, their spouses and children The Trustee Is hereby empowered, but not required, to take into account, in the setting of rent, the labor and matenals contributed by the Lessees to the upkeep of the property The Trustee ~s further empowered to estabhsh an escrow fund in which to deposit the rent payments and to maintain ~n the sa~d escrow fund, amounts sufficient to provide ¢Or costs, both anbcipated and unanbc~pated, ~n maintaining the Trust Property The Trustee, in his sole d~screhon, may bnng an acbon in ejectment, or a Landlord/Tenant action to enforce the terms of any lease or to regain possession of the un,ts leased The Trustee, in h~s sole d~scretion, may defer the payment of rent under circumstances he deemed appropriate FOURTH. The Trustee shall pay all taxes on the Trust Property and ~ts ~ncome, including real estate and Trust taxes, from Trust income Income from the Trust may also be used by the Trustee to secure the services of professionals to a~d in the protection of the Trust assets and to determine the appropnate amount of payments made to taxing authorities ~ .FIFTH' The Trustee, in his sole d~scretion, shall de[ermir~e the brne at which the Trust purpose may no longer be eeoompllshed or the point at whloh tl~e needB of the beneflolarle8 of this Trust out weigh the considerations which constitute the Trust's purpose. At that time, the Trustee, in his sole and absolute discretion, may sell the Trust Property at such price as he shall determine The Trustee may pay from the proceeds of sale the usual costs of sale and any butstand~ng obhgabons incurred by the Trustee In his management of the Trust property Pro0aeds of sale shell then be divided into equal shares and d~stnbuted to the following known, ~ncluding accounts the Trust I i ith ther persons, or to deposit funds in funds from any account in any financial institution which my said Trustee may create for that purpose, COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON.PROBATE PROPERTY FILE NUMBER Th~s schedule must be completed and filed ~f the answer to any of quesbons 1 through 4 on the mveme s~de of the REV-1500 COVER SHEET ~s yes ~ DESCRIPTION OF PROPERTY % OF ITEM INCLUDE THE NAME OF THE TRANSFERE£ THErR RELATIONSHIp TO DECEDENT AND TF~: DA~F T[~NSFER ) DATE OF DEATH DECD'S EXCLUSION TA~BLE VALUE NUMBER ATTACH A CO~ Of THE DEED FOR ~ ESTATE ~ VALUE OF ASSET INTEREST (If APPLICABLE) TOTAL (Also enter on lie 7, Recapitulation) $~~?l ~ - , ~ · (If more space is needed, insert additional sheets of the same size) ~ '~ STATEMENT OF VALUE · Carol J. Tnnanny, ~T.~ ~c~( 717 [ 243-5513 11 ~ }Ilgh Street C~rli~le PA 17013 SL.OO DEED 1998, BETWEEN AND THIS DEED made this .~.~2~J~;[~._. day of ~7~/~ {3ERDA COLETA NOVA, single person, of Newvdle, Cumberland County, Pennsylvama, hereinafter called "GRANTOR", ERIC E J NOVA. True/es of the (3 COLETA NOVA TRUST, hereinafter celled "GRANTEE" WITNESSETH That ~n consideration of One and OO/tO0 (;l 00) Dollar, In hand paid, the receipt whereof is hereby acknowledged, the Grantor does hereby grant end convey to the amd Grantee. h~s successors and/or assigns, ALL THAT CERTAIN tract of land located In Lower Mifflin Township, Cumberland County, Pennsylvania, bounded and described as follows BE{SINNING at an ex~stmg fence post on the boundary hne of property now or formerly of Romayne F. Sratz, single woman, Charles L Sretz and Carol K. Rratz, husband and wife, and land now or formerly of Ir~s W McCrea, thence South 54 degrees 20 minutes East a d~stanoe of 354 feet to a pmnt In the Doubling Gap Creek (a/k/a Big Run), thence along amd creek South 12 degrees 25 minutes West a distance of 145 feet to a pmnt, thence along said creek South 29 degrees 15 m~nutas East e d~stance of 117 feet to a point, thence along smd creek South 5 degrees West a dmtance of 6:3 feet to a point; thence along smd creek South 24 degrees 20 m~nutes West a distance of 262 feet, thence South 82 degrees West a dmtance of 48 feet to a point, thence along smd creek South 41 degrees West a d~stance of 250 feet to a point, thence along the creek South 3 degrees East a d~stance of 110 feet to a pmnt, thence along the same South 19 degrees East a distance of 227 feet, thence along the same South 6 degrees East a d~atance of 41 feet to a point, thence along the same South 21 degrees East a distance of 150 feet to a pmnt, thence along the same South 28 degrees East a distance of 21 feet to a point, thence along the same South 8 degrees East a distance of 200 feet to a point, thence along the same South 12 degrees West a distance of 160 feet to a point, thence along the same South 8 degrees 30 minutes East a d~stance of 80 feet to a point, thence along the same South 21 degrees 30 minutes East a d~stance of 141 feet to a point, thence along lands now or formerly of Romayne F gretz, single woman, Charles L Bretz and Carol K Bretz, husband and wife, South 68 degrees West a distance of 447~feet to en ex/sung corner fence post, thence along lands now or formally of Romayne F Bretz, single woman. Charles L Bretz and Carol K Bretz, husband and w~fe, North 22 degrees 25 m~nutea West a d~stance of 109 SO feet, thence South 68 degrees 35 mtnutes West a distance of 68 feet, thence along lands now ",u 207 I, or formedy of Romayne F Bretz, tangle woman, Charles L Bretz and Carol K. Bretz, husband and w~fe, North 22 degrees 14 minutes West a d~stanca of 1,298 01 feet 1o an ~ron p;on, thence along lands now or formerly of Romayne F Bretz, single woman, Charles L. Bret~ and Carat K Bretz, husband end wife, North 85 degrees 45 minutes East a d~stance of 595.34 feet to a rmlraad sp~ke, thence along lands now or formerly of Romayne F Bretz, single woman, Charles L Bretz and Carol K BretZ, husband and w~fe, North 30 degrees 52 minutes 41 seconds West a distance of 50 34 feet, thanes along lands now or formerly of Richard Yocum North 15 degrees 10 m~nutaa 45 seconds West a dmtance of 110 85 feet to a point, thence along lends now or forme¥1y of KeRh G~nter North 7 degrees 26 minutes West a distance of 142.50 feet, thence along the lends now or formady of Gary R. Marpoe North 3 degrees 23 minutes East a d~stance of 107 40 feet, thence along lands now or formerly of Albert J Miller South 66 degrees 10 minutes East a distance of 100 feet, thence along the same North 17 degrees 45 minutes East a distance of 518 35 feet to a point, being the Place of BEGINNING BEING Lot No 1 of the Subd~wmon Plan for Romayne F Bretz, as recorded ~n the Office of the Recorder of Deeds in and for Cumberland Count'/. In Plan Book , Page BEING the same property which Romayne F Bretz. single woman. Charles L. Bretz and Carol K. Bretz, husband end w~fe, by thmr Deed dated July 27, 1988, and recorded m the Othce of the Recorder of Deeds In and for Cumberland County, ~n Dead Book 'M". Volume 33, Page 113, granted and conveyed unto Fritz Nova and Garda Coleta Nova. husband and w;feo The sa~d FRITZ NOVA died on ,~¢~,~t~+ 31. J¢~¢~c~ . thereby vesting fee simple utle, by oper~t,on o~law, ,n his surv,vmg w,dow, Gerda ~leta No~a, Gr~nto~ 8102 - C 3 therefore, a mx free transfer pursuant to 72 P S ~~ property hereby conveyed IN WITNESS WHEREOF, smd Grantpr has hereunto set her hand and seat the day ~ GERDA COLETA NOVA 207 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND On th e, the . ~:~/f'~ dayof 1998, before me, the undersigned officer, peraonall'~'el:~peared G~I{I:~A COLETA NOVA. alngl~ woman, known to me (or satisfactorily provenl to be the person whose name are subscribed to the within instrument, and acknowledged that they executed same for the purposes therein contained IN WITNESS WHEREOF, I hereunto set my hand and officml seal, I do hereby cerbfy that the precise residence er~d complete post office address of the within named Grentoe is REV-1511 EX+ (12-99)~ COMMONWEALTH OF PENNSYLVANIA iNHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Debts of decedent must be reported on Schedule FILE NUMBER ITEM NUMBER AMOUNT A 1 B 1 4 5 6 7 DESCRIPTION FUNERAL EXPENSES / ADMINISTRATIVE COSTS Personal Representative's Commissions Name of Personal Representative(s) Social Secunty Number(s)/EIN Number of Personal Representative(s) Street Address C~ty State __ Z~p Year(s) Commission Pa~d Family Exemption (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address Cdy State__Z~p Relabonsh,p of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGELIABILITIES,& LIENS ESTATE/~F '~-. ~.. , Include unre~mbursed medical expenses FILE NUMBER ITEM NUMBER DESCRIPTION AMOUNT TOTAL (Also enter on hne 10, Recepltulatlon) $ (if more space IS needed, insert additional sheets of the same size) RF~V-1513 EX+ (9-00~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE O~ NUMBER ] 1 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [~nclude outnght spousal d~str~but~ons, and transfers under , __ Sec 9116 a~(12~, , /', r ) ~ ~- FILE NUMBER RELATIONSHIP TO DECEDENT Do Not List Trustee(s) AMOUNT OR SHARE OF ESTATE ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH lB, AS APPROPRIATE, ON REV-1500 C,OVER SHEET 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 Il - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET {If more space ~s needed, insert additional sheets of the same s~ze) FILE COPi OF G. COLETA NOVA I, G. COLETA NOVA of 50 Blaln-McCrea Road, Newville, Cumberland County, declare this instrument to be my Last Will and Testament, in manner and form following: FIRST: I hereby expressly revoke all Wills and Codicils heretofore made by me. SECOND: I hereby direct my Executor to pay all my just del~ts, fuheral and administrative expenses out of my estate, as soon as practicable after my death. THIRD: I direct that all taxes which may be assessed in consequence of my death of whatever nature and by whatever jurisdiction imposed shall be paid out of .my estate as a part of the administration of my estate. FOURTH: I give and bequeath such of my personal property as may be listed on an unsigned memorandum kept with my Will to persons named thereon, provided they survive my death. Should such a memorandum not be found w~th my Wdl, rt shall be conclusively presumed that none was prepared, and all of my personal property shall be considered a part of the remainder of my estate. FIFTH: -Should-my-husband, FRITZ NOVA, survive me by thirty (30) days, I g~ve, devise and bequeath all my estate, real, personal and mixed, whatsoever and wheresoever situate, to my husband, FRITZ NOVA. Should my husband, predecease me, or should not be living on the thirty-first day following my death, I give, devise and bequeath the remainder of my estate as follows: in equal shares, share and share alike to my children, per stirpes. SIXTH: I hereby nominate, constitute and appoint my husband, FRITZ NOVA, to be the Executor of this my Last Will and Testament. In the event that FRITZ NOVA shall be unable to serve as Executor for any reason, I then nominate, constitute and appoint MARIAN V. NOVA, as Executrix because of her legal training and her proximity to my home. No personal representative shall be required to file bond in this or any other jurisdiction. In addition to the powers conferred by case law, by statute and by other provisions of this Last W~II and Testament, my personal representative, and any successors in that capacity shall have the following discretionary powers applicable to all real and personal property held by them, which powers shall be effective without Order of any Court and which shall exist and continue until the time of actual distribution: A. To retain any property of any nature received by them for whatever period it shall be deemed advisable; B. To invest and reinvest all or any part of the assets of my Estate without re,qard to statutes limiting the prope .r~, which a fiduciary may purchase--~'- C. To sell, transfer, exchange or otherwise dispose of, any part of the assets of my Estate, for cash or on terms, publicly or privately, or to lease, without liability on the purchasers to see to the application of the proceeds, and to give options for these purchases without the obligation to repudiate them in favor of a higher offer; ~ ~ D. To execute and deliver any deeds, leases, assignments or other ~nstruments as may be necessary to carry out the prows,ohs of this W~II; E. To borrow money, if necessary to facilitate the administration and closing of my Estate, including the right to borrow money from any bank, and to mortgage or pledge any asset of the estate as security; ~ To loan to, and to purchase assets from, my Estate, even if it ,s also acting as Executor thereof. ~- - G. To assume continuance of the status of any beneficiary ~th reg..~d to death, marriage, divorce, illness, incapacity and similar incidents or matters in the absence o~ation deemed reliable without liability for disbursements made on such assumption; H. To make any distribution hereunder either in kind or in money, or part,ally in kind and partially in money, considering of course the reasonable wishes of the beneficiary. Distribution in kind shall be made at the appraised value of the property distributed, as it is set forth in the Inheritance Tax Return filed in my Estate; I. To exercise any subscription dght in connection with any security held hereunder, to consent to or participate in any recapitalization, reorganization, consolidation or merger of any corporation, company or association, the securities of which may be held hereunder; and to delegate authority with respect thereto, to deposrt investments under agreements, to pay assessments, and generally to exercise all rights of investors; J. To continue in any partnership, joint venture, joint ownership or other business enterprise of which I am a part at the time of my death; K. To compromise claims; L To continue for. whatever period of time my personal representative shall deem necessary any ownership as a tenant in common or as a partner, in real estate or other property and to act as I would have done had I been living; ~---- ...... ~ M. To do all other acts in her judgment necessary or desirable for the proper management, investment and distr, bution of the assets of my Estate; N. I direct that my Executor shall be compensated for the services it renders to my Estate in accordance with its prevailing schedule of fees in effect during the time when said service~: are rende,'ed. ~ WITNESS WHEREOF, I hereunto set my hand and seal this day of~%,~ [, ~0 , 1995. SIGNED, SEALED, PUBUSHED and DECLARED in the presence of: G. Coleta Nova COMMONWEALTH OF PENNSYLVANIA : : COUNTY OF CUMBERLAND : SS. I, G. COLETA NOVA, Testatrix, 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 s~gned it as my free and voluntary act for the purposes thereIn expressed. Sworn or affirmed to and acknowledged before me, by G. COLETA NOVA, Testatrix, this ~,/4_ dayof .,=~~-'~ ,1995. ~ G. Coleta Nova, Testatrix -N0t~ Public .2 - -- SEAL I ~HOLDER, Notary ~ic J COMMONWEALTH OF PENNSYLVANIA : : COUNTY OF CUMBERLAND : SS, We, (~,,/-~o~- ,j' ~/N_D_%,4.X/ and~_j,,~,/-~ ~ ~-L~'~' J/Z.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 Testatrix, G. COLETA NOVA, sign and execute the instrument as her Last Will; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses; and that to the best of our knowledge the Testatrix was at that time 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 by &~,z~-,[~_ ,j ancN..__~-/'Y'/b.~1995. ~ ~--Y~o~Z'..,J~_ , witnesses this ,/¢~,5r.. day of I COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES ~" DEPT 280601 RECEIVED FROM PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1162 EX(11 96) NO. CD 003723 NOVA MARION 50 BLAIN MC CREA ROAD NEWVILLE, PA 17257 ESTATE INFORMATION SSN 197-24-1394 :ILE NUMBER 2104-0297 [~ECEDENT NAME NOVA GERDA COLETA DATE OF PAYMENT 03/26/2004 POSTMARK DATE 00/00/0000 ~OUNTY CUMBERLAND GATE OF DEATH 12/28/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $7,869.64 ~REMARKS: MARION NOVA CHECK//2431 TOTAL AMOUNT PAID: $7,869.64 INITIALS' SK RECEIVED BY. GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WlLLS BUREAU OF /ND]:VTDUAL TAXES TNHER/TANCE TAX DTVTSTON DEPT. 280601 HARRTSBURG, PA 17128-0601 HARZON NOVA 50 BLAZN HCCREA RD NENVZLLE COHHONNEALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE NOT/CE OF /NHER/TANCE TAX APPRA/SENENT, ALLO#ANCE OR D/SALLONANCE OF DEDUCT/ONS AND ASSESSMENT OF TAX '04 JU~-7 DATE 06-08-200q ESTATE OF NOVA DATE OF DEATH 12-28-2005 FZLE NUHBER 21 0q-0297 *?~:iCOUNTY CUHBERLAND ACN 101 I Amoun~ Remi~ed GERDA C HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGZSTER OF WILLS CUHBERLAND CO COURT HOUSE CARL/SLE, PA 17015 CUT ALONG THZS LZNE ~ RETAZN LONER PORTZON FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTZCE OF /NHERZTANCE TAX APPRA/SENENT, ALLONANCE OR D~SALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF NOVA GERDA CFZLE NO. 21 0~-0297 ACN 101 DATE 06-08-200~ TAX RETURN NAS: ( ) ACCEPTED AS FZLED (X) CHANGED SEE ATTACHED NOTICE RESERVAT/ON CONCERNZNG FUTURE ZNTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORI6TNAL RETURN 1. Real Es~a~e (Schedulo A) 2. S~ocks and Bonds (Schedule :5. Closely Held S~cock/Par'cnership Tn~eres~ {Schedule C) (:5) ~. Mortgages/No'es ReceAveble (Schedule D) (~) 5. Cash/Bank Depos1~s/Nisc. Personal Propar~y (Schedule E) (5) 6. Joln~ly O~ned Propar~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To,al Asso~s APPROVED DEDUCTZONS AND EXEHPTZONS: 9. Funeral Expenses/Adm. Cos~s/M/sc. Expanses (Schedule H) (9) 10. Deb~s/Hortgage LAabili~ies/Liens (Schedule I) (10) 11. To,al Deductions 12. Ne* Value of Tax Re~urn .00 NOTE: To insure proper .00 credi~ ~o your account, .00 subei~ ~he upper portion .00 of ~his form ~i~h your .00 ~ax payment. 15z891.82 Z12z000.00 (8) $,296.5q 15. 1~. NOTE: 227,891.82 05-26-200~ q~505.26 (11) 7.8o].8o (12) 220,090.02 .00 220,090.02 Char/~abla/Govarnmen~al Baques*s; Non-elected 911:5 Trusts (Schedule J) (1:5) Ne~ Value of Es~:e~e Sub.~ec~: *o Tax (1~) Zf an assess;ent ~as issued previously, lines 1~, 15 and/or 16, 17, reflect figures that lnclude the total of ALL returns assessed to date. ASSESSHENT OF TAX: 15. Aeoun~ of Line lq a~ Spousal ra~e 16. Amoun~ of L/ne 1~ ~axable a~ Lineal/Class A ra~e 17. A.oun~ of Line lq a~ Sibling ra~a 18. Amoun~ of L~ne lq ~axeble e~ Collateral/Class B ra~o 19. Principal Tax Due TAX CREDITS= PAYH~NT R~CEZPT DISCOUNT DATE NUMBER /NTEREST/PEN PAZD (-) CD00~725 ~1~.19 PAYMENT MUST BE MADE BY 09-28-200q~. ZF PAZD AFTER DATE ZNDZCATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 18 and 19 will (15) .00 X O0 = .00 (16) 220,090.02 x Oq5 = 9,90q.05 (~7) .00 x 12 = .00 (18) .00 X 15 = .00 (xg)= 9,90q. 05 AHOUNT PAZD 7,869.6q TOTAL TAX CREDZT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE 8,285.8~ 1,620.22 .00 1,6ZO.~Z ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS RE~UZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORM FOR ZNSTRUCTZONS.) RESERVATZON: PURPOSE OF NOTICE: PAYMENT: REFUND OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. To fulfill the requirements of Section 2160 of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (72 P.S. Section 9160). Detach the top portion of this Notice and submit with your payment to the Register of #ills printed on the reverse side. --Make check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-l$13). Applications ara available at the Office of the Register of Nills, any of the 25 Revenue District Offices, or by calling the special IS-hour answering service for forms ordering: 1-800-362-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-667-3020 £TT only}. Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decadent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedant's death, a five percent (52) discount of the tax paid is allowed. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the and of the tax amnesty period. This nan-participation penalty is appealable in the same manner and in the the same tiaa period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (62) percent par annum calculated at a daily rate af .000166. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2006 are: Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year ~ ZOZ .000568 ~'8-1991 117. .000301 ~ 1983 167. .000658 1992 97. .000267 2002 1986 117. .000501 1993-1996 77. .000192 2003 1985 157. . O00356 1995-1998 97. ,000267 2006 1986 ZOZ .000276 1999 77. .000192 1987 102 .000276 ZOO0 77. .000192 --Interest is calculated as follows: TNTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELTNQUENT X DAILY INTEREST FACTOR Interest Daily Rate Factor 9Z .000Z67 6Z .000166 5Z .000157 67. .000110 --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the lnterest computation date shown on the Notice, additional interest must be calculated. [EV-1470 EX (6-88) ,~~ INHERITANCE TAX EXPLANATION · COMMONWEALTH OF PENNSYLVANIA DEP^m'ME.'r OF REVE.UE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 28O6O1 HARRISBURG~ PA 17128-0601 FILE NUMBER DECEDENT'S NAME (~ Coleta Nova 2104-0297 ACN REVIEVVED BY Sandra J Eslinger 101 ITEM EXPLANATION OF CHANGES SCHEDULE NO. The exclusion is not allowable as transfer did not take place with in one year of date of G I death. ROW Page 1 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU Of INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11.96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NOVA MARION 50 BLAIN MC CREA ROAD NEWVILLE, PA 17257 _u___n fold EST A TE INFORMATION: SSN: 197-24-1394 FILE NUMBER: 2104-0297 DECEDENT NAME: NOVA GERDA COLETA DATE OF PAYMENT: 01/19/2005 POSTMARK DATE: 01/04/2005 COUNTY: CUMBERLAND DATE OF DEATH: 12/28/2003 NO. CD 004860 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $1,748.18 I I I I I I I I TOTAL AMOUNT PAID: $1,748.18 REMARKS: CHECK# 2445 SEAL INITIALS: JA RECEIVED BY: REGISTER OF WILLS GLENDA FARNER STRASBAUGH REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280Ml HARRISBUW~ PA !11~-Q601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE R,~(;o:r\:~~:~r:.o"~NHERITANCE TAX [:"Af'riiAISaiE~f~,'~Al,tiJWANCE OR DISALLOWANCE I < . . OF DED\lCTIONS AND ASSESSMENT OF TAX '* 2ac'" I" I UJ v!l!l 19 Pi'i 2: 25 MARION NOVA 50 BLAIN MCCREA NEWVILLE c: ==,> "-'"';1, OR'"'' " \ t-';-;::, .i:': eu RD PA 17241 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN IEV-1S~1 Ell UP tDl-OS) 06-08-2004 NOVA 12-28-2003 21 04-0297 CUMBERLAND 101 GERDA C Allount MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~ ~-:,:-:_",_~-:_____~,w___,:,:,~_"_:::,':.,,:,"'_=:'-:'__~"';='~_:=;::'__~~_-:'-:":'.;?r.-':-';.-:;;-.:::''=-..-i'v--;''-';''';;^-';';~M-~iU;;'---,i'i~I:i'i'i~':i;-~':--------- -.....'-" i;; ,.L./ I i.......'I ',' (~'- ,:"~. i i'..,;': ,,/- "'( 2aos 1}'l'.' J 0 <...; d J ')" l'h 2: 25 C" ,-.. , '....'- 0",. ".U-.., ,r'd"I-'[' ("I;! " .....\.-'1.' -- ./' 11I.11"" .. nco.aln tlU ONlr -- - IIEALTY TItAN.PlR TAX .......... ri, "1 ~l.MfMOI' ..-anvN41A STATEMENT 0' VAWE OI'MfI'IINtOl't"'tfU. - . I S'I. _Of..........'... Of"."" s.. ..".,.. far I....'udlon. 'l.",,"~ "~''''I''tt.fIMlI ( c-,Iel..... ...."........'" ~.... wllh It_d... '" o.NI wheoo ~1",,~.~ ......,_.....""...11_1.., f.tth '" tM ..........121 ......,... and 1, wIi'-t ceMI~f ~ ~1h." 13'1 .tu; ......,....1........ A .. ~.hI.lI Mt refl'Il1.....1f u.. .,......." II wMIIr ......,tltoml.. ....... _ (1) r-I, -12 I"'WIc.....,.._._.r. If _.-11 ....,. lIItOI:h......... ,'"""tol. i. ..I:.'.a.'~.I"ltI:I~._"I."",,,,....._...u._:nII'Inr.II':IIlD1.~I~r.fIIIIJIIftIl.....a..... ~- ~~ . . .Carol J.. IJ.nd-.y, E8quira "-c..t.1717 ............. OJ' "$reM . 11 EIUIt: III S~t. carlble PA - I 243-5513 1I,~ 17013 c>m>orlMd Trustee of the G. Caleta t 50 B1AJ.n-.McCr:ea Roed . . - PA . . . 17241 ,. ,I 2. a-k............ ... ~...........- ~ o WI! lilt................ Ot......,.~~"'-ry. kl: ,........ 1n1f.!A"-dI -.... eopr '" """....--.......~.,. ~.'.I o ,.,...,., w.-- pli..... _ ....... lAltedt -..... NP; "'''-''htNw perf)' .--., o ,,..,.,.....C ~...!h.UI'lltellS~.lI4l"'_........~tIft...COl.....n<Ml...."..Ioft.,..."".,colld...-tlon. (U ~...... "'..... Il.. I lIo...... -"'0."" ........) o T,..r.,,.... ............. hoIW.............. III ........ MMt..... ...... N.""a.., . 'o.f- NIlIIIh<< o c.".,.. ...'........."..... (Ab.....,...."P'...."..,.... "-'''' _Nt'" ., -'InIoN.. D s........ry.".,... .....u..""" ...,....... ...hlell. JAItedI~'''.nkIn.1 o OII11...I,.....;_~_...........I-.f....."-..............J, P'I-- 11_'''_'' U... ~""'.I""""'I"""......... .......--.. .......................................... ......, In" ._1..... ........"'-tNe. .... CA&LIDOCUMlNfAl!OH IMY II$ULTIN r .' b~", :.07 l;uli41 I. REV.1470 EX (6-88) . INHERITANCE TAX EXPLANATION OF CHANGES 0!-.....,... 11'-1 ' \ I i_\./~~' .A :','..,.- rw COMMONWEALTH OF PENNSYLVANtA DEPARTMENT OF REVENUE BUREAU OF INOIVIDUAL TAXES DEPT. 280601 HARRISBURG PA 17128-0601 DECEDENTS NAME ',-. . G Coleta Nova 2D05 JMI 19 PH 2: 25 FilE NUMBER REVIEWED BY Sandra J Eslinger C' .. 1,,-,' C: C(---'.'I ('w t...Lru\ ..!- 2104-0297 101 ITEM SCHEDULE NO. G 1 EXPLANATION OF CHANGES The exclusion is not allowable as transfer did not take place with In one year of date of death. ORIGINAL Page 1 E.l43EX~1 I ATTN: S. ESLINGER &1 PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG PA 17128-0601 Illl C) .' OJ '~) -0 -0---; po \,0 -YJ ~~..~ :.'~,.1 C) ~ r T\ n c."J '--n {'.~'l 1',) U1 1",111",1",11111,11,,1,1111,,11,,1111,,"11,1,,11 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT '*' REY-UDl ER AFP 112-1I41 MARION NOVA 50 BLAIN MCCREA RD NE~)LLE PA 17241 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 02-22-2005 NOVA 12-28-2003 21 04-0297 CUMBERLAND 101 GERDA C Allount Rellitted u....... MAKE CHECK PAYABLE AND REMIT PAYMENT TO: ~" (::"i',;';; ~:;>:,~ ,,'NOTE: To.:':'tnsure ~".r credit to your account. subllit the upper portion of this forll with your tax paYllent. ':..:" '", f:,t::.:~ (.:,'~,:,:. CUT ALONG tl1IS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ...... IW:r'fI.,.!r.A'r,..rftl':.'"d'!r..........'"fAMMfmer...,l1".~nYi!Am.b'1!'.lt1r60FN....................... ... REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 ESTATE OF NOVA GERDA C FILE NO.21 04-0297 ACN 101 DATE 02-22-2005 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE. APPLICATION OF ALL PAYMENTS. THE CURRENT BALANCE. AND. IF APPLICABLE. A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 06-08-2004 PRINCIPAL TAX DUE:. 9.904.05 PAYMENTS (TAX CREDITS): ~ PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 03-26-2004 CD003723 414.19 7.869.64 01-04-2005 CD004860 17.64- 1. 748.18 TOTAL TAX CREDIT 10.014.37 BALANCE OF TAX DUE 110.32CR INTEREST AND PEN. .00 IF PAID AFTER THIS DATE. SEE REVERSE TOTAL DUE 110.32CR II SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR). u_.. ~'" In: nll~ A RF'FUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) FIRST AND FINAL ACCOUNT AND PROPOSED SCHEDULE OF DISTRIBUTION OF ERIC E.J.NOVA,TRUSTEE OF THE G. COLETA NOVA TRUST MADE JULY 2, 1998 IN CUMBERLAND COUNTY,PENNSYLVANIA FILE NO.: DATE OF TRUST 21-04-0297 July 2, 1998 PRINCIPAL RECEIVED - REAL ESTATE Accountant charges himself with the following principal amounts received: Date 1998 c> ° z c ° rn o rn o 0 � o 2-Jul-98 House,Additional Residence,Barn,Outbuildings M = c� Cn -4 cn 28.030 Acres,More of Less r' n m �� rn m z r, 50 Blain McCrea Road C-, Lower Mifflin Township,Cumberland County,Pennsylavania 7 - 1998 Assessment: $13,620.00 1998 Common Level Ratio: 6.8% Implied Fair Market Value of Assessement: $200,294.12 (Assessment divided by Common Level Ratio) Assume that Fair Market Value Remained Constant From Acquisition on July 2, 1998 to Sale on October 12 & 16,2012 11/12/12 Sold to Marpoe - 11.4056 Acres Land - Gross Sale Price 19,000.00 11/16/12 Sold to Gatch - House & 16.62 Acres - Gross Sale Price 209,000.00 TOTAL PRINCIPAL RECEIVED - REAL ESTATE: 228,000.00 1st&final v10.22.13 G. Coleta Nova Trustxls Page 1 PRINCIPAL RECEIVED - PERSONAL PROPERTY Accountant charges himself with the following principal amounts received: Date 1998 2-Jul-98 Initial Trust Contribution by G. Coleta Nova 1,400.00 19-Oct-98 Addition to Trust by G. Coleta Nova 200.00 29-Apr-00 Addition to Trust by G. Coleta Nova 451.00 7-Jun-00 Addition to Trust by G. Coleta Nova 177.41 14-Oct-03 Addition to Trust by G. Coleta Nova 20,080.00 Date of Accting. Charge to Share of Ernest Pieter MJ. Nova per Paragraph Fifth of Trust,and Exhibit "A" 20,400.00 Date of Accting. The parties waive the recovery of household assets and financial accounts from Marion V. M. Nova if this Accounting and Proposed Schedule of Distrubution are accepted by all parties and confirmed by the Court. Waived TOTAL PRINCIPAL RECEIVED - PERSONAL PROPERTY: 42,708.41 1st&final 00.22.13 G.Coleta Nova Trustals Page 2 INCOME RECEIVED Accountant charges himself with the following income amounts received: Date 1998 Misc. Total Rent Paid by Marion/Heidi Nova 47,845.00 First Rent: July 1998 Property Vacated: End January 2012 (Items of personal property not removed until thereafter) Total Rent Due at $400.00 per month: $62,400.00 Unpaid Rent $17;355.00 Misc. Field Rent Paid by Leatherman 2,205.00 Note Gain on Sale of Real Estate For accounting purposes,real estate carried at gross value of sale October 2012 N/A TOTAL INCOME RECEIVED 50,050.00 DISBURSEMENTS Accoutant claims credit for the following amounts paid: Date 1998 31-Aug-00 Distribution to Beneficiary Gerda Nova Misc. Real Estate Taxes Paid from Trust Checking 43293.95 Outstanding Real Estate Taxes Paid at Marpoe Sale 6,486.21 Current Real Estate Taxes Paid at Marpoe Sale 7,206.94 Pro-Rateion Credit from Marpoe Closing 11/12/12 (150.18) Pro-Rateion Credit from Gatch Closing 11/16/12 (3,605.17) 1st&final 00.22.13 G.Coleta Nova Trust.xls Page 3 Note Funeral expenses and final household bills were paid by Marion Nova from funds she and Heidi received from G. Coleta Nova at her death,and which funds were not paid N/A over to the Trust. Misc. Insurance 14,991.96 Misc. Maintenance Maintenance/Repairs 5,628.67 Property Clean-up for Sale 540.53 Utilities 2012 98.42 Misc. Administrative Bank Fees 372.90 Office Supplies 12.94 Real Estate Appraisal Fee 600.00 Trustee (Eric Nova)Travel Expenses 2,420.35 Misc. Legal Fees and Expenses Related to Eviction: Incurred Year 2006 - Eviction 1242.05 Incurred Year 2011 - Eviction 2,500.00 Incurred Year 2012 at Marpoe Sale $2,120.76 See Below (Not attributed to eviction.) Incurred Year 2012 at Gatch Sale $940.00 See Below (Not attributed to eviction.) 12-Nov-12 Expenses from Sale of 11.4056 Acres Land -Trust to Marpoe Real Estate Commissions 2,195.00 Outstanding Real Estate Taxes Entered Above $6,486.21 See Above Current Real Estate Taxes Entered Above $7,296.94 See Above Realty Transfer Tax 190.00 Frey &Tiley -For Subdivision Problems and Sale Preparation 2,120.76 See Tax Pro-Ration Above See Above 16-Nov-12 Expenses from Sale of House & 16.62 Acres -Trust to Gatch Real Estate Commissions ($10,470.90+2,069.10) 12,540.00 Tax Certification fee 10.00 Septic Pumping - Sunday Septic Service 500.00 Escrow for Septic Replacement 2,980.00 Frey &Tiley -Additional Arty. Fees Related to Sale 940.00 Realty Transfer Tax 2,090.00 See Tax Pro-Ration Above See Above 1st&final v10.22.13 G.Coleta Nova Trustxls Page 4 1-Mar-12 Accounting Fees to Lea Financial Group,Inc. 500.00 22-Oct Register of Wills - Filing Fee for Account 315.00 22-Oct Additional Accounting Fees to Lea Financial Group,Inc. 1,000.00 Upon Refund Inheritance Tax Paid by Marion Nova Confirmation This refund is proposed if this Accounting and Proposed Schedule of Distrubution are accepted by all parties and confirmed by the Court. 8,844.83 Upon Frey &Tiley -Attorney's Fees for Account Confirmation (Assumes Account accepted by all parties as filed) 7,500.00 Note Trustee's Fee - Eric E.J. Nova To be waived if this Accounting and Proposed Schedule of Distrubution are accepted by all parties and confirmed by the Court. Waived TOTAL DISBURSEMENTS 123,365.16 RECAPITULATION Total Principal Received - Real Estate 228,000.00 Total Principal Received - Personal Property 42,708.41 Total Income Received 50,050.00 Total Receipts 320,758.41 Less Total Disbursements 123,365.16 Balance for Distribution 197393.25 Ist&final v10.22.13 G.Coleta Nova Trust.sls Page 5 ADJUSTMENTS TO BALANCE FOR DISTRIBUTION Balance for Distribution 197,393.25 Charge to Marian V. M. Nova share for Legal Fees and Expenses Related to Eviction: 3,742.05 Charge to Marion Nova for Unpaid Rent 17,355.00 Total Available For Distribution 218,490.30 PROPOSED SCHEDULE OF DISTRIBUTION 1 Eric E.J.Nova 207 S.W.Langrield Avenue Port St.Lucie,Florida 3484 One-Fifth Trust Pursuant to Paragraph Fifth of Trust 43,698.06 One Fifth of 218,490.30 Note: Trustee's Fee waived if this Accounting and Proposed Schedule of Distrubution are accepted by all parties and confirmed by the Court. Waived Rounding Adjustment: Not Needed Total Proposed Distribution 43,698.06 1st&final 00.22.13 G.Coleta Nova Trustxls Page 6 2 Arthur T.J.Nova C/O Raymes Al-Khalediya Compound Al-Zahra District P.O.Box 1348 Jeddah 21431 Kingdom of Sandia Arabia Unit 3130-11 One-Fifth Trust Pursuant to Paragraph Fifth of Trust 43,698.06 One Flfth of 218,490.30 Total Proposed Distribution 43,698.06 3 Michael J.J.Nova 5645 Ashwood Downs Drive Alpharetta,Georgia 30005 One-Fifth Trust Pursuant to Paragraph Fifth of Trust 43,698.06 One Flfth of 218,490.30 Total Proposed Distribution 43,698.06 4 Ernest Pieter M.J.Nova 941 Malvern Drive Pottstown,Pennsylvania 19465 One-Fifth Trust Pursuant to Paragraph Fifth of Trust 43,698.06 One Flfth of 218,490.30 Less charge to Share per Paragraph Fifth of Trust, and its Exhibit "A" (20,400.00) Total Proposed Distribution 23298.06 1st&final v10.22.13 G.Coleta Nova Trustxls Page 7 5 Marian V.M.Nova 152 East Old York Road Carlisle,Pennsylvania 17015 One-Fifth Trust Pursuant to Paragraph Fifth of Trust 43,698.06 One FIfth of 218,490.30 Less Charge for Eviction Expenses (3,742.05) Less Charge for Unpaid Rent (17,355.00) Note: Marian V.M. Nova also receives reimbursement for Inheritance Tax attributable to house,as shown in Disbursments section of this Accounting. $8,844.83,if this Accounting and Proposed Scheudle of Distribution are accepted by all parties and confirmed by the Court. Paid Separately Note: The parties waive the recovery of household assets and financial accounts from Marion V. M. Nova,and Marion waives any reimbursement of funeral expenses and household bills paid upon the death of G.Coleta Nova,if this Accounting and Proposed Scheudle of Distribution are accepted by all parties and confirmed by the Court. Waived Total Proposed Distribution 22,601.01 6 Heidi F.M.Nova,Deceased,No Issue Lapse Pursuant to Paragraph Sixth of Trust 0.00 1st&final v10.22.13 G.Coleta Nova Trustxls Page 8 STATE OF FLORIDA I SS.: COUNTY OFSA 1. )C ii Before me,the undersigned officer, personally appeared Eric E. J.Nova, Trustee of the G. Coleta Nova Trust dated July 2, 1998, who,being duly sworn according to law, desposes and says tVthefore g First and Final Account and Proposed Schedule are true and correct to the best of his ormation and belief. U Sworn to and subscribed before me thig3day of O(4())C)42r 1 i i4Paf pue Notary Public State of Florida {/ Melissa Carrano My fA �'FOi rto°P Expires Commission 11 8/2014 0 3 9 3 61 1st final v1022 13 G Coletallova Trust.xls Page Stephen D.Tiley,Esquire Suprerne Court No.32318 Frey and'ftiey. Attomey��or the Appellant 5 South Hanover Street Tei.: 717-243-5838 Carlisie,Pennsytvania 17013 Fax.: 717-243-6441 IN RE: : IN THE COURT OF COMMON • PLEAS OF CUMBERi.AND . G. �OLETA N�VA TRUST, : GOUNTY, PENNSYLVANIA UNDER AGREEMETN DATED : JULY 2, 1998 : 4RPHANS' COURT DIVISION : : NO. 21-04-0297 PRAECIPE TO TH�CLERK OF THE ORPHANS' COURT: � Piease WITHDRAW the First and Final Account and Proposed Schedule of Distribution filed October 25,2013 in the above captioned matter. Dated: November 25,2013 Respectfully submitted, � B ` �� y Stephen D.Tiley,Esquire Attorney for the Trustee ��y�a T�y 5 South Hanover St�reet , Cariisle,PA 17013 (717) 243-5838 Supreme Court I.D.#32318 � '� o � � rn � �, ;�- c, Q �a �, � � � � �' � � � � � � � � � ~'� � � 4c� ' c� c� `� � � `fi � � � � � ' � CJ � �? � �„ � �,,,�,,. GJ fJ� �' --J' "� , l/l/ � TRUST COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,PENNSYLVANIA ORPHANS' COURT DIVISION NAME OF TRUST G. COLETA NOVA TRUST or TRUST UNDER AGREEMENT DATED ) No. 490 9 h m PETITION FOR ADJUDICATION/ n ° 3 STATEMENT OF PROPOSED DISTRIBUTIM m —+ PURSUANT TO Pa. O.C.Rule 6.9 `2 `T � =1 nom, 'r, on c� This form may be used in all cases involving the Audit of Trust Accounts. If space-Is inh jent, riders may be attached INCLUDEATTACHMENTSAT THE BAC%OF THIS FORM. Name of Counsel: Stephen D.Tiley Supreme Court I.D.No.: 32318 Name of Law Firm: Frey and Tiley Address: 5 South Hanover Street,Carlisle,PA 17013 Telephone: 717-243-5838 Fax: 717-243-6441 Fom,Oa02 rev 10.13.06 Page 1 of 10 �L Name of Trust: G. COLETA NOVA TRUST 1. Name(s)and address(es)of Petitioner(s): Petitioner: Petitioner: Nary: Eric E.J.Nova Address: 207 S. W. Langfield Avenue - Port St. Lucie,FL 34984 2. Check if any of the following issues are involved in this case: A. Appointment of Trustee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B. Interpretation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C. Discharge of Trustee .. . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . 0 D. Transfer of Situs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E. Appointment of Ad Litem . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F. Minor,Unborn or Unascertained Beneficiary(ies) . . . . . . . . . . . . . . . . . . . . . . G. Principal Distribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ®i H. Partial/Full Termination of Trust . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I. Missing Beneficiary(ies) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . J. Cy Pres . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . K. Williamson Issue* . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . L. Other Issues . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . List: Please note: A detailed explanation of issues checked should be set forth at item 13 below. *See Withamton Estate,368 Pa 343,82 A.2d 49(1951),if Trustee was also Executor of the sculor/decedent's estate and received commissions in such capacity. Farm OG02 rev 10.13.06 Page 2 of 10 Cr Name of Trust: G. COLETA NOVA TRUST 6. State how and when the present fund was awarded to Trustee(s): The trust received the real estate described in the Account by deed recorded 9/20/1999 to Cumb. Cry Deed Book 207,Page 1138. The real estate was sold in November 2012. The Trust also received cash contributions from the Settlor totaling $22,308.41. 7. Period covered by accounting: July 2, 1998 to October 22,2013 8. QIs 270,708.41 rent fair market value of the Trust principal is $ ee page rive of Account.) 9. State concisely the dispositive provisions of the Trust: Paragraph Fifth of the Trust states that the Trust Property is to be distributed to the six children of C.Coleta Nova. Paragraph Sixth of the Trust states that if a beneficiary predeceases then their share is to be distributed to their issue,per stirpes,and if there be no issue,then that share shall lapse and be distributed to the surviving beneficiaries in equal shares. Heidi F.M.Nova having predeceased without issue the Trust is to be distrubted to the five surviving children of the Settlor. Furthermore,paragraph Fifth and Exhibit "A" of the Trust provide that the share of Ernest Pieter MJ.Nova is to be charged the amount of$20,400.00,and that amount equally distributed among all of the beneficiaries. 10. Explain the reason for filing this Account(if filed because of the death of a parry, state name of person,relationship to Trust and date of death): The Settlor died on December 28,2003. An Inheritance Tax Return was thereafter filed by the Settlor's daughter,Marion Nova. After the Settlor's death,the Trust's real estate was rented to daughters Marion Nova and Heidi Nova,and upon Heidi Nova's death to Marion Nova alone,until the lease arrangement was terminated and Marion Nova vacated the property. Pursant to pargaraph Fifth of the Trust,the Trustee was given discretion as to when to sell the Trust Property and make distribution to the beneficiaries. The Trust real estate was sold in November of 2012 and the Trustee is now ready to make final distribution. Farm oC-02 ."10.13.06 Page 4 of 10 Name of Trust:G. COLETA NOVA TRUST 11. 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): N/A 12. A. State the amount of Pennsylvania Transfer Inheritance Tax and Pennsylvania Estate Tax paid(including postponed tax on remainder interests),the dates of payment and the interests upon which such amounts were paid: Date Payment Interest 3/26/04 $7,869.64 N/A 1/4/05 $1,748.18 $17.64 (Note: Payment made by Estate to File No.: 21-040297) B. If any such taxes remain unpaid or are in dispute, explain: N/A 13. Describe any questions requiring Adjudication and state the position of Petitioner(s) and give details of any issues identified in item 2: It is not anticipated that an adjudication of any issue will be required as it is anticipated that if any objections are filed the Account and Proposed Schedule of Distribuiton will be withdrawn. Fasm oC-02 rev 10.13.06 Page 5 of 10 Name of Trust:G. COLETA NOVA TRUST 14. 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 15 below. In addition, notice of any questions requiring Adjudication as discussed in item 13 above has been or will be given to all persons affected thereby. A. If Notice has been given, attach a copy of the Notice as well 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 Petitioner(s)or counsel certifying that such Notice has been given. C. If any such party in interest 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. 15. List all parties of whom Petitioner(s) has/have notice or knowledge,having or claiming any interest in the Trust, whether such interest is vested or contingent, charitable or non-charitable. This list shall: A. State each parry's relationship to the Settlor/Decedent and the nature of each party's interest(s); Name and Address oJEach Parry in Interest I Relationship and Comments,ijany I Interest Eric EJ.Nova Son,Trustee, 115 207 S.W. Langfield Avenue Beneficiary Port St.Lucie,FL 34984 Arthur TJ. Nova,%Raymes Al- Son,Beneficiary 1/5 Khalediya Compount,Al-Zahra District,PO Box 1348,Jeddah 21431,Kingdom of Saudia Arabia, Unit 3130-11 Form OC-01 rev 10.13.06 Page 6 of 10 Name of Trust: G. COLETA NOVA TRUST Name and Addreu o Each Fffty in Interest Relationship and Comments,if Interest Michael JJ. Nova,5645 Arshweed- Son,Beneficiary 1/5 Downs Dr.,Alpharetta,GA 30005 115,subject to Ernest Pieter MJ. Nova,941 Son,Beneficiary charge set forth in Malvern Dr.,Pottstown,PA 19465 Trust. MAbt t DN/ MAriAn V.M. Nova Daughter,Beneficiary 1 15,subject to 152 East Old York Road charge for eviction Carlisle,PA 17015 costs and unpaid rent. 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; and N/A C. 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. N/A 16. If Petitioner(s)has/have knowledge that a Trust share has been assigned or attached, provide a copy of the assignment or attachment,together with any relevant supporting documentation. 17. If a trustee's principal commission is claimed: A. If based on a written agreement, attach a copy thereof. Form OC-02 rev 10.13.06 Page 7 of 10 Name of Trust:G. COLETA NOVA TRUST B. If a principal commission is claimed, state amount. None claimed,contingent upon Account and Proposed Schedule of Distribution being accepted by the Beneficiaries without objection. C. If a principal commission is claimed, state the amounts and dates of any principal commissions previously paid in prior accounting periods. Amount Date Paid N/A See Item 17B above. 18. If a reserve is requested, state amount and purpose. None Amount: Purpose: 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 Farm oC-02 rev 10.13.06 Page 8 of 10 Name of Trust: G. COLETA NOVA TRUST Wherefore,your Petitioner(s) ask(s)that distribution be awarded to 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: & Principal Combined Proposed Distributee(s) AmountlProportim Eric EJ. Nova $43,698.06 Arthur TJ.Nova $43,698.06 Michael JJ.Nova $43,698.06 B. Principal: & Income Combined Proposed Distributee(s) AmounilProportion �� Ernest Pieter MJ.Nova $23,298.06 �aPI'23T efise-V.M. Nova $22,601.01 Submitted By: (All petitioners must sign. Add additional lines if necessary): Name of Petitioner: Eric E . Nova Name of Petitioner: Form OC-02 rev 10.13.06 Page 9 of 10 Name of Trust: G.COLEtA NOVA TRUST Verification of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies * [that he/she he is tine Trustee of the above-named,=,eafcorpomnon G.Coleta Nova Trust 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/C.S.. 4904 (relating to unworn falsification to authorities). Si a pure of 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. 2t';4z' 2�'4 Si na a of Counsel for Petitioner Form oC-02 rev 10.13.06 Page 10 of 10 .41 TRUST COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NAME OF TRUST G. COLETA NOVA TRUST or TRUST UNDER AGREEMENT DATED ) No.02 PETITION FOR ADJUDICATION/ " C STATEMENT OF PROPOSED DISTRIBUTION � . PURSUANT TO Pa. O.C. Rule 6.9 t!j C) C7 Cl This form may be used in all cases involving the Audit of Trust Accounts. If spcft f5 insuffMknt,r- rn r riders may be attached. -o C,3 k rn INCL UDE ATTACHMENTS AT THE BA C%OF THIS FORM. Name of Counsel: Stephen D.Tiley Supreme Court I.D.No.: 32318 Name of Law Firm: Frey and Tiley Address: 5 South Hanover Street,Carlisle,PA 17013 Telephone: 717-243-5838 Fax: 717-243-6441 Form OC-02 rev 10.13.06 Page 1 of 10 Name of Trust: G. COLETA NOVA TRUST 1. Name(s) and address(es) of Petitioner(s): Petitioner: Petitioner: Name: Eric E.J.Nova Address: 207 S. W. Langfield Avenue Port St. Lucie,FL 34984 2. Check if any of the fpllowing issues are involved in this case: A. Appointment of Trustee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B. Interpretation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C. Discharge of Trustee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D. Transfer of Situs . . . . . . ... . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . E. Appointment of Ad Litem . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . ... . . . . F. Minor, Unborn or Unascertained Beneficiary(ies) . . . . . . . . . . . . . . . . . . . . . . G. Principal Distribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . H. Partial/Full Termination of Trust . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . ®i I. Missing Beneficiary(ies) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . J. Cy Pres . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . K. Williamson Issue* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . L. Other Issues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . List: Please note: A detailed explanation of issues checked should be set forth at item 13 below. *See Williamson Estate,368 Pa 343,82 A.2d 49(1951),if Trustee was also Executor of the settlor/decedent's estate and received commissions in such capacity. Form OC-02 rev 10.13.06 Page 2 of 10 Name of Trust: G. COLETA NOVA TRUST 3. Testamentary Trust: Decedent's date of death: Date of Decedent's Will: Date(s) of Codicil(s): Date of probate: Or Inter Vivos Trust: Date of Trust: July 2, 1998 Date(s) of Amendment(s): N/A 4. A. If any other Court has taken jurisdiction of any matter relating to this Trust, explain: N/A B. Identify all prior accountings and provide dates of adjudication. None. (Note: Inheritance Tax Return in Estate of G. Coleta Nova filed to No.21-04-0297, by daughter Marion Nova.) 5. A. State how each Trustee was appointed: Trustee Eric E.J.Nova appointed in the preamble to the July 2, 1998 Trust Agreement. B. If a Petitioner is not a Trustee, explain: N/A Form OC-02 rev 10.13.06 Page 3 of 10 Name of Trust: G. COLE TA NOVA TRUST 6. State how and when the present fund was awarded to Trustee(s): The trust received the real estate described in the Account by deed recorded 9/20/1999 to Cumb. Cty Deed Book 207,Page 1138. The real estate was sold in November 2012. The Trust also received cash contributions from the Settlor totaling$22,308.41. 7. Period covered by accounting: July 2, 1998 to March 21 , 2014 8. Current fair market value of the Trust principal is $ 270,708.41 (See page Five of Account.) 9. State concisely the dispositive provisions of the Trust: Paragraph Fifth of the Trust states that the Trust Property is to be distributed to the six children of C. Coleta Nova. Paragraph Sixth of the Trust states that if a beneficiary predeceases then their share is to be distributed to their issue,per stirpes,and if there be no issue,then that share shall lapse and be distributed to the surviving beneficiaries in equal shares. Heidi F.M.Nova having predeceased without issue the Trust is to be distriubted to the five surviving children of the Settlor. Furthermore,paragraph Fifth and Exhibit "A" of the Trust provide that the share of Ernest Pieter M.J. Nova is to be charged the amount of$20,400.00,and that amount equally distributed among all of the beneficiaries. 10. Explain the reason for filing this Account (if filed because of the death of a party, state name of person, relationship to Trust and date of death): The Settlor died on December 28,2003. An Inheritance Tax Return was thereafter filed by the Settlor's daughter,Marion Nova. After the Settlor's death,the Trust's real estate was rented to daughters Marion Nova and Heidi Nova,and upon Heidi Nova's death to Marion Nova alone,until the lease arrangement was terminated and Marion Nova vacated the property. Pursant to pargaraph Fifth of the Trust,the Trustee was given discretion as to when to sell the Trust Property and make distribution to the beneficiaries. The Trust real estate was sold in November of 2012 and the Trustee is now ready to make final distribution. Form GC-02 rev 10.13.06 Page 4 of 10 Name of Trust: G. COLETA NOVA TRUST 11. 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): N/A 12. A. State the amount of Pennsylvania Transfer Inheritance Tax and Pennsylvania Estate Tax paid (including postponed tax on remainder interests),the dates of payment and the interests upon which such amounts were paid: Date Payment Interest 3/26/04 $7,869.64 N/A 1/4/05 $1,748.18 $17.64 (Note: Payment made by Estate to File No.: 21-04-0297) B. If any such taxes remain unpaid or are in dispute, explain: N/A 13. Describe any questions requiring Adjudication and state the position of Petitioner(s) and give details of any issues identified in item 2: It is not anticipated that an adjudication of any issue will be required as it is anticipated that if any objections are filed the Account and Proposed Schedule of Distribuiton will be withdrawn. Form OC-02 rev 10.13.06 Page 5 of 10 Name of Trust:G. COLETA NOVA TRUST 14. 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 15 below. In addition, notice of any questions requiring Adjudication as discussed in item 13,above has been or will be given to all persons affected thereby. A. .If Notice has been given, attach a copy of the Notice as well 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 Petitioner(s) or counsel certifying that such Notice has been given. C. If any such party in interest 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. 15. List all parties of whom Petitioner(s) has/have notice or knowledge, having or claiming any interest in the Trust, whether such interest is vested or contingent, charitable or non-charitable. This list shall: A. State each party's relationship to the Settlor/Decedent and the nature of each party's interest(s); Name and Address of Each Party in Interest I Relationship and Comments,if arty I Interest Eric E.J.Nova Son,Trustee, 1/5 207 S.W. Langfield Avenue Beneficiary Port St.Lucie,FL 34984 Arthur TJ.Nova,%Raymes Al- Son,Beneficiary 1/5 Khalediya Compount,Al-Zahra District,PO Box 1348,Jeddah 21431,Kingdom of Saudia Arabia, Unit 3130-11 Form OC-02 rev 10.13.06 Page 6 of 10 Na�,�F of Tros t: CO'ETA N0 VA TRUST Name and Address of Each Party in Interest , Relationshia and Comments.if anry Interest Michael J.J.Nova,5645 Ashewood Son,Beneficiary 115 Downs Dr.,Alpharetta,GA 30005 1 15,subject to Ernest Pieter M.J.Nova,941 Son,Beneficiary charge set forth in Malvern Dr.,Pottstown,PA 19465 Trust. Marion V.M., Nova Daughter,Beneficiary 115 152 East Old York Road Carlisle,PA 17015 B. Identify each party who is not sui jzxis(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 Ida, of such party, giving the name, address and relationship of each; and N/A C. 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. N/A 16. If Petitioners)has/have knowledge that a Trust share has been assigned or attached, provide a copy of the assignment or attachment, together with any relevant supporting documentation. 17. If a trustee's -orincipal co=lssion is claimed: _. IT b.:ti-_ on a w;i«zrl ayr;.�?nent, attach a copra tnereof. For;n CC-0' ;ev 10.1 x.06 Fa,? 7 of l J Name of Trust:G. COLETA NOVA TRUST B. If a principal commission is claimed, state amount. None claimed,contingent upon Account and Proposed Schedule of Distribution being accepted by the Beneficiaries without objection. C. If a principal commission is claimed, state the amounts and dates of any principal commissions previously paid in prior accounting periods. Amount Date Paid N/A See Item 17B above. 18. If a reserve is requested, state amount and purpose. None Amount: Purpose: 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 Form OC-02 rev 10.13.06 Page 8 of 10 Name of Trust: O' COLETA NOVA TRUST Wherefore,your Petitioner(s) ask(s)that distribution be awarded to 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: & Principal Combined Proposed Distributee(s) Amount/Proportion Eric EJ.Nova $40, 764. 60 Arthur TJ.Nova $40, 764. 62 Michael J J.Nova $4 0.,7 6 4. 6 2 B. Principal: & Income Combined Proposed Distributee(s) Amount/Proportion Ernest Pieter M.J.Nova $20,364. 62 Marian V.M.Nova $40,, 764; 62 Submitted By: (All petitioners must sign. Add additional lines if necessary): N e of Petitioner: Eric EJ.Nova Name of Petitioner: Form OC-02 rev 10.13.06 Page 9 of 10 Name of Trust: G.COLETA NOVA TRUST Verification of ,Petitioner (Verification must be.by at least one petitioner.) The undersigned hereby verifies * [that he.rshe he is title Trustee of the above-named name ofcorporation G.Goleta Nova Trust and] that the facts set forth in the foregoing Petition for Adjudication/Statement of Proposed:Distribution which are NN ithin 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 at y false statements herein are made subject to the penalties of 18 Pa. C.S. § 490 el ng to unsworn falsification to authorities). Si a o .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. Signature of Counsel for Petitioner Form OC-02 rn-10.13.06 Page 10 of 10 FIRST AND FINAL ACCOUNT AND PROPOSED SCHEDULE OF DISTRIBUTION OF ERIC E.J. NOVA,TRUSTEE OF THE G.COLETA NOVA TRUST MADE JULY 2, 1998 IN CUMBERLAND.COUNTY,PENNSYLVANIA FILE NO.: DATE OF TRUST 21-04-0297 July 2, 1998 PRINCIPAL RECEIVED - REAL ESTATE Accountant charges himself with the following principal amounts received: Date o s :;o rn 1998 o G') rn ;m m r- N m rn 2-Jul-98 House,Additional Residence,Barn,Outbuildings rn ° ' _ 28.030 Acres,More of Less Q -o rn 50 Blain McCrea Road n c:) -n =' Lower Mifflin Township,Cumberland County,Pennsylavania o ' sv r- °.rmn ' 1998 Assessment: $13,620.00 '' 1998 Common Level Ratio: 6.8% Implied Fair Market Value of Assessement: $200,294.12 (Assessment divided by Common Level Ratio) Assume that Fair Market Value Remained Constant From Acquisition on July 2, 1998 to Sale on October 12 & 16,2012 11/12/12 Sold to Marpoe- 11.4056 Acres Land - Gross Sale Price 19,000.00 11/16/12 Sold to Gatch - House & 16.62 Acres - Gross Sale Price 209,000.00 TOTAL PRINCIPAL RECEIVED - REAL ESTATE: 228,000.00 1st&final v3?0.14 Nova.Trust xls Page I PRINCIPAL RECEIVED - PERSONAL PROPERTY Accountant charges himself with the following principal amounts received: Date 1998 2-Jul-98 Initial Trust Contribution by G.Coleta Nova 1,400.00 19-Oct-98 Addition to Trust by G.Coleta Nova 200.00 29-Apr-00 Addition to Trust by G.Coleta Nova 451.00 7-Jun-00 Addition to Trust by G. Coleta Nova 177.41 14-Oct-03 Addition to Trust by G. Coleta Nova 20,080.00 21-Mar-14 Charge to Share of Ernest Pieter M.J. Nova per Paragraph Fifth of Trust,and Exhibit "A" 20,400.00 Note The parties waive the recovery of household assets and financial accounts from Marion V. M. Nova if this Accounting and Proposed Schedule of Distrubution are accepted by all parties and confirmed by the Court. Waived TOTAL PRINCIPAL RECEIVED - PERSONAL PROPERTY: 42,708.41 I st&final v3.20.14 Nova Trustxls Page 2 INCOME RECEIVED Accountant charges himself with the following income amounts received: Date 1998 Misc. Total Rent Paid by Marion /Heidi Nova 47,845.00 First Rent: July 1998 Property Vacated: End January 2012 (Items of personal property not removed until thereafter) Trust Calculation: $62,400 gross; $17,355 net. Marion Calculation: $57,045 gross $9,200 net. Any unpaid rent waived. Waived Misc. Field Rent Paid by Leatherman 2,205.00 Note Gain on Sale of Real Estate For accounting purposes,real estate carried at gross value of sale October 2012 N/A TOTAL INCOME RECEIVED 50,050.00 DISBURSEMENTS Accoutant claims credit for the following amounts paid: Date 1998 31-Aug-00 Distribution to Beneficiary Gerda Nova Misc. Real Estate Taxes Paid from Trust Checking 43,293.95 Outstanding Real Estate Taxes Paid at Marpoe Sale 6,486.21 Current Real Estate Taxes Paid at Marpoe Sale 7206.94 1 st&final v3.20.14 Nova Trustxls Page 3 Pro-Rateion Credit from Marpoe Closing 11/12/12 (150.18) Pro-Rateion Credit from Gatch Closing 11/16/12 (3,605.17) Note Funeral expenses and final household bills were paid by Marion Nova from funds she and Heidi received from G. Coleta Nova at her death,and which funds were not paid N/A over to the Trust. Misc. Insurance 14,991.96 Misc. Maintenance Maintenance/Repairs 5,628.67 Property Clean-up for Sale 540.53 Utilities 2012 98.42 Misc. Administrative Bank Fees 372.90 Office Supplies 12.94 Real Estate Appraisal Fee 600.00 Trustee (Eric Nova)Travel Expenses 2,420.35 Misc. Legal Fees and Expenses Related to Eviction: Incurred Year 2006 - Eviction 1242.05 Incurred Year 2011 - Eviction (Described in 11/7/13 letter) 1,620.76 Incurred Year 2012 at Marpoe Sale $2,120.76 See Below (Not attributed to eviction.) Incurred Year 2012 at Gatch Sale $940.00 See Below (Not attributed to eviction.) 12-Nov-12 Expenses from Sale of 11.4056 Acres Land -Trust to Marpoe Real Estate Commissions 2,195.00 Outstanding Real Estate Taxes Entered Above $6,486.21 See Above Current Real Estate Taxes Entered Above $7,296.94 See Above Realty Transfer Tax 190.00 Frey &Tiley - For Subdivision Problems and Sale Preparation Additional Billing November 5,2012 2,120.76 Application of remaining portion of 9/29/11 retainer 879.24 ($1,620.76 of retainer applied to year 2011 eviction above.) See November 7,2013 letter to beneficiaries for detailed explaination. ($879.24+$1,620.76 = $2,500.00) See Tax Pro-Ration Above See Above 1st&final v3.20.14 Nova Trustxls Page 4 16-Nov-12 Expenses from Sale of House & 16.62 Acres -Trust to Gatch Real Estate Commission's ($10,470.90+2,069.10) 12,540.00 Tax Certification fee 10.00 Septic Pumping - Sunday Septic Service 500.00 Escrow for Septic Replacement 2,980.00 Frey &Tiley -Additional Atty. Fees Related to Sale 940.00 Realty Transfer Tax 2,090.00 See Tax Pro-Ration Above See Above 1-Mar-12 Accounting Fees to Lea Financial Group,Inc. 500.00 21-Mar-14 Reimburse Frey and Tiley for Filing Fee advanced to Register of Wills for initial filing of initial Account 315.00 21-Mar-14 Additional Accounting Fees to Lea Financial Group,Inc. 1,000.00 21-Mar-14 Reimburse Frey and Tiley for additional Filing Fee for Account Advanced to Register of Wills October 25,2013 50.00 21-Mar-14 Reimburse Frey and Tiley for Additional Filing Fee to Register of Wills for second filing of Account 365.00 21-Mar-14 Frey &Tiley -Attorney's Fees for Account (Assumes no litigation) 9,500.00 Note Waiver of refund Inheritance Tax Paid by Marion Nova Waived Note Waiver of claims set forth in Marion Nova's Waived Waived December 11,2013 proposal. Claims waived: Utilities $7,148.00 Cleanup $33,280.00 Repairs & Maintenance $20,778.00 Supplies & Equipment$4,267.00 Gross due Marion Nova per 12/11/13 proposal $65,473.00 Net due Marion Nova per 12/11/13 proposal $53,273.00 Note Trustee's Fee - Eric E.J. Nova Waived 1st&final v3.20.14 Nova Trustxls Page 5 Note All parties' waivers are contingent upon the Account and Proposed Schedule of Distrubiton being confirmed by the Court without objection by any party. TOTAL DISBURSEMENTS 116,935.33 RECAPITULATION Total Principal Received -Real Estate 228,000.00 Total Principal Received -Personal Property 42,708.41 Total Income Received 50,050.00 Total Receipts 320,758.41 Less Total Disbursements 116,935.33 Balance for Distribution 203,823.08 1st&final v3.20.14 Nova Trustxls Page 6 PROPOSED SCHEDULE OF DISTRIBUTION 1 Eric E.J.Nova 207 S.W.Langfield Avenue. Port St.Lucie,Florida 34984 One-Fifth Trust Pursuant to Paragraph Fifth of Trust 40,764.60 Note: Trustee's Fee waived if this Accounting and Proposed Schedule of Distrubution are accepted by all parties and confirmed by the Court. Waived Rounding Adjustment: Not Needed Total Proposed Distribution 40,764.60 2 Arthur T.J.Nova C/O Raymes Al-Khalediya Compound Al-Zahra District P.O.Box 1348 Jeddah 21431 Kingdom of Saudia Arabia Unit 3130-11 One-Fifth Trust Pursuant to Paragraph Fifth of Trust 40,764.62 Total Proposed Distribution 40,764.62 3 Michael J.J.Nova 5645 Ashewood Downs Drive Alpharetta,Georgia 30005 One-Fifth Trust Pursuant to Paragraph Fifth of Trust 40,764.62 Total Proposed Distribution 40,764.62 I st&final v3.20.14 Nova Trust-WS Page 7 4 Ernest Pieter M.J.Nova 941 Malvern Drive Pottstown,Pennsylvania 19465 One-Fifth Trust Pursuant to Paragraph Fifth of Trust 40,764.62 Less charge to Share per Paragraph Fifth of Trust, and its Exhibit "A" (20,400.00) Total Proposed Distribution 20,364.62 5 Marion V.M.Nova 152 East Old York Road Carlisle,Pennsylvania 17015 One-Fifth Trust Pursuant to Paragraph Fifth of Trust 40,764.62 Charge for Eviction Expenses Waived Charge for Unpaid Rent Waived Reimbursement for Inheritance Tax attributable to house Waived Recovery by Trust of household assets &financial accounts of G.Coleta Nova Waived Reimbursement of funeral expenses & household bills paid upon the death of G. Coleta Nova Waived Total Proposed Distribution 40,764.62 6 Heidi F.M.Nova,Deceased,No Issue Lapse Pursuant to Paragraph Sixth of Trust 0.00 1st&final v3.20.14 Nova Trustxls Page 8 STATE OF FLORIDA COUNTY OF �U I\e : SS.: Before me,the undersigned officer,personally appeared Eric E.J.Nova, Trustee of the G.Coleta Nova Trust dated July 2, 1998,who,being duly sworn according to law,desposes and says thaFe, oing irst and Final Account and Proposed Schedule are true and correct to the best of his knformation and belief. Eric ova Sworn t o and subscribed before me =opar Notary Public State of Flo Carrano thisWday of fC,r c�O1y Ex CommissionEE039361 ''EOrr�°° Expires 11/08/2014 C 1st&final v3.20.14 Nova Trustxls Page 9 IN RE: THE G. COLETA NOVA TRUST : IN THE COURT OF COMMON PLEAS UNDER AGREEMENT DATED JULY 2, 1998 : OF CUMBERLAND COUNTY, : PENNSYLVANIA ORPHAN'S COURT DIVISION NO. 21-04-0297 PRAECIPE TO THE REGISTER OF WILLS: Please file the attached page 9 of the Petition for Adjudication/Statement of Proposed Distribution as a Supplement to the said Petition which was filed on March 21, 2014. The Petition filed on March 21,2014 was signed at page9 by Stephen D. Tiley,as attorney for Eric E.J. Nova,the Petitioner. Eric E. J. Nova did sign the Verification on page 10 of the Petition which was filed on March 21,2014. The attached page 9 has been signed by Eric E.J. Nova as a Supplement.to the March 21,2014 filing.;, Respectfully submitted,' Stephen D. Tiley,Esquire �— o N C*") Q Attorney for Petitioner L7 w m PREY AND TILEY °— E o ° 5 South Hanover Street G-- ° c-� n Carlisle,PA 17013 °o 0z) K z Tel. No. (717) 243-5838 o cv Cr Sup. Ct. ID 32318 IL CD W s � U N 14�! N e Of l ru G. 11-07 PTl NOV A TRUST VvherefOre, your Petitioner(s) ask(s) that distribution be awarded to the parties entitled and suggests) that the distributive shares of income and principal (residuary shares being stated in propordOrs,not amounts_) are as follows: A. Income: & Principal Combined Pr�cosed Dis;rtbnrer(s) dmountprcporlion Eric EJ. Nova $40, 764 . 60 AnhurT.J. Nova $40, 764. 62 :Michael JJ. Nova $40, 764 . 62 B. Principai: & Income Combined PrQDcsvf-Divrbulee(Si ' drrmmdProper:irv; Ernest Pieter N1J. Nova $20, 364. 62 Marian V.M. Nova $40-, 764: 62 Subn-atted By: (411 petitioners m psign. .odd cdditional 1 s V n cesswy): � r Na f Pet ner: Eric EJ. Nova Vame of Petitioner: Page 9 of 10 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,PENNYSLVANIA ORPHANS' COURT DIVISION Docket No: 21-2004-0297 IN RE: FIRST AND FINAL ACCOUNT OF ERIC E.J.NOVA, TRUSTEE FOR THE THE G. COLETA NOVA TRUST MADE JULY 2, 1998 AND PETITION FOR ADJUDICATION/STATEMENT OF PROPOSED DISTRIBUTION ORDER OF COURT AND NOW,this 22nd day of April, 2014,the herein account is confirmed absolutely and distribution is decreed in accordance with the proposed schedule of distribution herewith. BY THE COURT, Judge N s m �v 'G74 S n O R O C") Q -- O :Z co r m r- m . � -v CO a n w �