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HomeMy WebLinkAbout04-0301 IN RE: ELEANOR U. COLLIDGE, IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA ORPHANS' COURT DIVISION Julia Elizabeth Coolidge- Stolz, Petitioner v. Thomas Edward Coolidge And Philip Warren Coolidge, Respondents NO. 21-03-936 NO. 21-04-301 ORDER OF COURT AND NOW, this 20th day of June, 2005, upon consideration of the Notice of Appeal filed in the above-captioned matter, Appellant is DIRECTED, pursuant to Pa. R.A.P. 1925(b), to file of record in this Court and to serve upon the undersigned judge a concise Statement of Matters Complained of on Appeal no later than 14 days after entry of this Order. BY THE COURT, /- i[} .) \cl41 >- q \ aU) . 0 , sO u1 , J R. Mark Thomas, Esq. 10 1 S. Market Street Mechanicsburg, P A 17055 Attorney for Petitioner " , James D. Flower, Jr., Esq. 26 West High Street Carlisle, P A 17013 Attorney for Respondents (..'.) C>1 :rc v DECEDENT'S ESTATE COURT OF COMMON PLEAS OF rTTMRERT.ANn COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF ELEANOR U. COOLIDGE , DECEASED No. 21-04-0301 PETITION FOR ADJUDICATION I STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. Rule 6.9 This form may be used in all cases involving the Audit of the Account of a Decedent's Estate. If space is insufficient, riders may be attached. Attach the spouse's election, if any; the papers required under items 8-19 inclusive; and any instrument pertinent to the adjudication. n s=:~ )0;:] INCLUDE ATTACHMENTS AT THE BACK OF THIS FORM.:-: --c. g 1'"..., (:,:J .::=::.i --' N W .:') C) -0 ,~~) -r 1 ':"'0 W ---I .. --J Form OC-OJ rev. 10.13.06 Page 1 of 10 Estate of Eleanor U. Coolidge , Deceased 1. Name(s) and addressees) ofPetitioner(s): Philip W. Coolidg~; Name: Thomas E~ Coolidge Address: 17788 Cumberland Highway # 16 265 Mooreland Avenue Newburg, PA 17240 Carlisle, PA 17013 Identify any executors or administrators who have not joined in the Petition for Adjudication and Statement of Proposed Distribution and state reason: N/A Is this the first accounting by this fiduciary? . . . . . . . . . . . . . . . . . . . . . Ji(Yes Cl No If not, identify prior accountings, the accounting periods covered, and the date of adjudication of the prior accounting. 2. Decedent died on M~r~h 74 7004 mrLetters Testamentary or ClLetters of Administration were granted to Petitioner(s) on Hl!'tth 29 1004 Date of Will (if applicable): D b 8 2003 ecem er , Date(s) of Codicil(s) (if applicable): N/ A Date of probate (if different from date Letters granted): March 29, 2004 Was a bond required? [JY es Cl No If yes, state amount: Are proofs of advertising of the grant of Letters attached? ......... Cl Yes ~ N 0 Dates of advertising of the grant of Letters: The Sentinel, April 14, 21. 28 2004 Cumberland Law Journal April 16, 23, 30 2004 Form OC-OJ rev. 10./3.06 Page 2 of 10 Estate of Eleanor U. Coolidge , Deceased 3. Was decedent survived by a spouse? . . . . . . . . . . . . . . . . . . . . . . . . . . . .. DYes ~ No If yes, name of the surviving spouse: 4. Has the surviving spouse filed to take an elective share? ............ . DYes D No (See Section 2201 et seq. of the Probate, Estates and Fiduciaries Code) If yes, date of election: 5. In the case of an intestacy, state the names of the decedent's surviving children or surviving issue of deceased children (if none, so state): N/A 6. Did decedent marry after execution of Will or Codicil(s)? . . . . . . . . . .. DYes I2J No Were any children born to decedent after execution of Will or Codicil(s)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . DYes I2J No If yes, give names and dates of birth: Name: Date of Birth: 7. If required by the Medical Assistance Estate Recovery Act, 62 P.S. ~ 1412, was a request for a statement ofc1aim sent to the Department of Public Welfare? . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ~Yes 0 No Form OC-OJ rev. 10.13.06 Page 3 of 10 Estate of Eleanor U. Coolidge , Deceased 8. Written notice of the Audit as required by Pa. a.c. Rules 6.3, 6.7 and 6.8 has been or will be given to all parties in interest listed in item 9 below, all unpaid creditors and all claimants listed in item 10 below. In addition, notice of any questions requiring Adjudication as discussed in item 14 below has been or will be given to all persons affected thereby. A. If Notice has been given, attach a copy of the Notice as 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 a Petitioner or counsel certifying that such notice has been given. C. If any person entitled to Notice is not sui juris (e.g., minors or incapacitated persons), Notice of the Audit has been or will be given to the appropriate representative on such party's behalf as required by Pa. a.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. a.c. Rule 5.5. In addition, the Attorney General's clearance certificate (or proof of service of Notice and a copy of such Notice) must be submitted herewith or at the Audit. 9. List all parties (charitable and non-charitable) of whom Petitioner(s) has/have notice or knowledge, having or claiming any interest in the estate as beneficiaries under the Will or Codicil(s) or as intestate heirs ifthere is a complete or partial intestacy: A. State each party's relationship to the decedent and the nature of each party's interest( s): Name and Address of Each Party in Interest RelationshiD and Comments, if any Interest Philip W. Coolidge, 17788 Cumberland Highway, Newburg Thomas E. Coolidge, 265 Mooreland Ave., Carlisle Sons Each is entitled to 1/2 of the income held in trust Devyn Coolidge and Joshua Coolidge, 265 Mooreland Avenue, Carlisle, PA Grandchildren Each is a residual beneficiary under trust. Form DC-OJ rev. 10./3.06 Page 4 of 10 Estate of EleAnor U. C'--onlidge , Deceased Name and Address of Each Party in Interest RelationshilJ and Comments. if any Interest Amanda Jehan Sher Coolidge Abigail Foote Coolidge 34 Appaloosa Lane Bell Canyon, CA 91307 Grandchildren Each is a residual beneficiary under the trust. 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. Amanda Jehan Sher Colidge and Abigail Foote Coolidge are both minors. No Guardian has been appointed for either child. The natural parents of each are Aleya Sher Coolidge, 34 Appaloosa Lane, Bell Canyon, CA 91307; and Philip W. Coolidge, one of the Petitiioners herein. C. State why a Petition for Guardian/Trustee Ad Litem has or has not been filed for this Audit (~ee Pa. o.c. Rule 12.4). No petition for guardian ad litem has been requested for the reason that it is belived that the interests of the minor children are adequately represented by serving notice and a certified copy of the account to the natural mother and guardian of the children. The interests are additionally represented through notice being given to the other remaindermen who are adults. D. If distribution is to be made to the personal representative of a deceased party, state date of death, date and place of grant of Letters and type of Letters granted. Form DC-OI rev. 10.13.06 Page 5 of 10 Estate of Eleanor U. Coolidge , Deceased 10. Other than the claim for the family exemption, list the names of all known claimants and the amount of their claims and state whether each claim is admitted. Name and Address of Each Claimant Amount of Claim Claim Will Claim Admitted? Be Paid In Full? Julia Coolidge Stolz, c/o R. Mark 1/3 of estate. DYes DYes Thomas, Esq., 101 S. Market St., Claim was a I2INo 121 No Mechanicsburg will contest dismissed by Court Order. DYes DYes DNo DNo DYes DYes DNo DNo DYes DYes DNo DNo If the estate is insolvent, attach a schedule setting forth the order of preference under 20 Pa.C.S. ~ 3392 and the proposed payments. Was family exemption allowed? . ..... . . ., ... . . . . . . .,. . . . .. . . .. . DYes ~No DYes DNo 11. Was family exemption claimed? . . ..... . . ... .. . . . . . ., . . . . . . . . . . . Family exemption claimant's name and relationship: Name: Relationship: Form OC-OJ rev. 10.13.06 Page 6 of 10 Estate of Eleanor U. Coolidge , Deceased 12. The amount of Pennsylvania Transfer Inheritance Tax and additional Pennsylvania Estate Tax paid, the date(s) ofpayment(s), and the interest(s) upon which paid, are as follows: Date Payment Interest February 21, 2006 $59,990.00 Entire Estate $3,748.60 Entire Estate May 22, 2006 13. On the date of death, was the decedent a fiduciary (personal representative, trustee, guardian, agent under power of attorney) or surety on the bond ofa fiduciary? . . . . . . . . . . . . . . . . . . . I2]Ves D No If yes, provide the name of the estate, indicate whether an account has been filed and confirmed absolutely and all awards performed, or, in the alternative, how the decedent's estate will be discharged for the decedent's fiduciary administration of the estate. Decedent was a co-trustee ofthe Trust Under Will of Warren Coolidge. The Trust has subsequently been divided into 3 separate trusts. An account has been filed and objections have been withdrawn for 1 trust. Releases have been received on another trust and an account will be filed or releases received on the third trust. 14. A. Describe in detail any questions requiring adjudication and state the position of the Petitioner(s) as to each question: None known to exist. All questions previously made have been resolved by adjudication. B. Has notice of the question requiring adjudication been given to the parties identified in Paragraph 9 above? .................. D Ves 0 No 15. IfPetitioner(s) has/have knowledge that a share has been assigned, renounced, disclaimed or attached, provide a copy of the assignment, renunciation, disclaimer or attachment, together with any relevant supporting documentation. Form OC-OJ rev.IO.J3.06 Page 7 of 10 Estate of Eleanor U. Coolidge , Deceased 16. Had the decedent been adjudicated an incapacitated person? . . . . . . . . . . DYes l2J No If yes, attach a copy of the Order if available; otherwise state the Court, term, number, date, and name of Hearing Judge. 17. A. List or attach a separate list of additional receipts and disbursements since the closing date of the Account. B. Has notice of the additional receipts and disbursements been given to the parties identified in Paragraph 9 above? ............. DYes l2J No 18. If a reserve is requested, state amount and purpose. 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? ........................................ DYes DNo If so, attach a copy of the notice. 19. Is the Court being asked to direct the filing of a Schedule of Distribution? l2JYes DNo As to real estate only? ........................................ DYes l2J No Form DC-OJ rev. 10.13.06 Page 8 of 10 Estate of Eleanor U. Coolidge , Deceased 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: Proposed Distributee(s) Amount/Proportion B. Principal: Proposed Distributee(s) Amount/Proportion $304,144.18 $304,144.18 Trust fbo Thomas Coolidge & Devyn Coolidge Trust fbo Thomas Coolidge & Joshua Coolidge Trust fbo Philip Coolidge & Children $608,288.37 Submitted By: (All petitioners must sign. Add additional lines ifnecessary): Name of Petitioner: Philip W. Coolidge Name of Petitioner: Thomas E. Coolidge Form OC-OJ rev. JO.13.06 Page 9 of 10 Estate of IDeanor U. Coolidge . Deceased 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: Proposed Dtstributee(a) Amount/Proportion B. Principal: Proposed Distributee(s) Amount/Proportion Trust tho Thomas Coolidge & Devyn Coolidge $304.144.18 $304.144.18 Trust tho Thomas Coolidge & Joshua Coolidge Trust tho Philip Coolidge & Children $608,288.37 Submitted By: (All petitioners must sign. Add additional lines ifnecessary): f~~ Name of Petitioner: Philip W. olidge ~ f: C~~L- Name of Petitioner: Thomas E. Coolidge Form OC-Ol rev. 10.13.06 Page 9 of 10 Estate of meanor U. Coolidge , Deceased Verifieation of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies * [that helshe is titk of the above-named name a/corporation and] that the facts set forth in the foregoing Petition for Adjudication / Statement of Proposed Distribution which are within the personal knowledge of the Petitioner are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be true; and that any false statements herein are made subject to the penalties of 18 Pa. C.S. ~ 4904 (relating to unsworn falsification to authorities). Si~ o~;::~ ~ e ~';)iL Signature of Petitioner * Corporate petitIOners must complete bracketed InfomudJon. 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 fonn Petition authorized by the Supreme Court, and that no changes to the fonn have been made beyond the responses herein. Form DC-OJ rev. JO.13.06 Page 10 of 10 DATE OF DEATH: March 24,2004 Pages 2 to 3 3 11 to 12 14 14 4to 11 12 to 13 13 14 First and Final Account of Thomas E. Coolidge and Philip W. Coolidge Executors of the Last Will and Testament of Eleanor U. Coolidge Late of West Pennsboro Township, Cumberland County, Pennsylvania File No. 21-04-0301 LETTERS TESTAMENTARY ADVERTISED: CUMBERLAND LAW JOURNAL April 16,23,30,2004 THE SENTINEL April 14,21,28,2004 SUMMARY TOTAL PRINCIPAL RECEIVED TOTAL GAINS (LOSS) ON SALE OR DISPOSITION TOTAL EXPENSES PAID FROM PRINCIPAL NEf PRINCIPAL AVAILABLE FOR DISTRIBUTION TOTAL DISTRIBUTIONS OF PRINCIPAL MADE TO DATE BALANCE OF PRINCIPAL AVAILABLE FOR DISTRIBUTION 1,266,715.81 (742.03) (244,699.61) 1,021,274.17 672,325.00 348,949.17 TOTAL INCOME RECEIVED TOTAL EXPENSES PAID FROM INCOME NEf INCOME AVAILABLE FOR DISTRIBUTION TOTAL DISTRIBUTIONS OF INCOME MADE TO DATE BALANCE OF INCOME AVAILABLE FOR DISTRIBUTION 77,340.84 (5,418.92) 71,921.92 62,197.94 9,723.98 C) ~-:: 0 . :1 -:':;}Q in _' _-:J . f-" ~ ,........ ....-.... -'} ):. Page 1 of 1 5 r--" ',~': ..:.2) c::.-..) --J , ".. ;-rJ 1",) W ':- ) ""\'l -n -~-J ~ w -.J First and Final Account of Thomas E. Coolidge and Philip W. Coolidge Executors of the Last Will and Testament of Eleanor U. Coolidge Late of West Pennsboro Township, Cumberland County, Pennsylvania File No. 21-04-0301 ACCOUNTANTS ARE CHARGED WITH THE AMOUNTS OF PRINCIPAL AND INTEREST RECEIVED AND CLAIM CREDIT FOR THE DISBURSEMENTS MADE AS SET FORTH BELOW: Shares 804 200 930 457 400 793 200 1200 20000 231 20000 178 600 450 PRINCIPAL RECEIVED ACCOUNTS WITH BANKS AND FINANCIAL INSTITUTIONS AS OF MARCH 24, 2004: Waypoint Bank Account No. 4100009118 Accrued interest on above account Waypoint Bank Account No. 1705006386 Evergreen Investments, Account No. 645-100919375(100.33 shares) Legg Mason Brokerage Account No. 360-01361 Accrued interest on above account Sovereign Bank Account No. 2891043154 Accrued interest on above account M&T Bank Account No. 9836720244 Citizens Bank Account No. 620033-704-0 Members First EC.U. Account No. 243015 John Hancock Opportunity Fund (400 shares) Accrued interest on above account PUBLICLY TRADED STOCKS AND BONDS RECEIVED MARCH 24, 2004: Company AIM Inveso Health Allegheney Energy Allied Irish Aquila BellSouth BP PLC BP Prudhoe Royalty Trust Bristol Myers Squibb Carmichaels School District Bond Chevron Texaco Colonial Penn School District Bond Del Monte Foods Dominion Resources Duke Energy Page 2 of 1 5 90,673.83 37.91 46,537.58 1,575.00 50,953.58 18.74 5,495.45 1.71 95,567.98 85,112.98 96,588.50 3,976.00 108.00 11,714.00 2,585.00 27,156.00 1,874.00 10,572.00 38,714.00 5,964.00 28,854.00 20,472.00 19,995.00 20,000.00 1,940.00 37,635.00 9,848.00 20000 1200 200 20000 400 306 1803 10000 20000 10000 200 468 600 20000 200 1000 200 300 10000 405 450 644 120 March 24,2004 March 24,2004 March 24,2004 March 24,2004 June 2, 2004 June 2, 2004 May 11,2004 March 14, 2005 April 18, 2005 August 6, 2005 December 31, 2005 May 15, 2004 June 3, 2004 July 14,2004 July 26, 2004 January 27, 2005 September 30, 2005 East Penn School Distric Bond Exxon Mobil FPL Group Gettysburg Municipal Authority Bond H. J. Heinz Koninklijke Ahold M&T Bank Pennsylvania State Higher Education Bond Pennsylvania State Higher Education Bond Pennsylvania State Higher Education Bond Pennsylvania REIT PEPCO Holdings Petroleum & Resources Pittsburgh & Allegheney County Bond PPL Corp. Royal Dutch Petroleum Scana TECO Energy Towanda Municipal Authority Tri-Continental um Corp. Verizon Communications Zimmer Holdings OTHER PRINCIPAL RECEIVED: Mortgage on 265 MoorelandAvenue, Carlisle M&T Bank accrued dividend PEPCO Holdings accrued dividend Tri-Continental accrued dividend Pennsylvania State Employees' Retirement System partial payment PHI refund Kuhn refund Camlinde refund Coetex transcription refund IRS refund IRS refund Miscellaneous TOTAL PRINCIPAL RECEIVED GAIN (LOSS) ON SALES OR OTHER DISPOSITIONS Redemption of Colonial Penn School District Bond Redemption of Gettysburg Municipal Authority Bond Sale of Evergreen Investments Fund Redemption of Towanda Bond Redemption of Pittsburgh & Allegheny Bond Redemption of Pittsburgh & Allegheny Bond TOTAL GAIN (LOSS) ON SALES Page 3 of 1 5 21,270.00 48,510.00 13,214.00 20,052.00 14,660.00 2,393.00 161,008.00 10,968.00 22,611.00 10,382.00 7,274.00 9,433.00 14,154.00 20,619.00 4,453.00 46,205.00 6,991.00 4,301.00 10,029.00 6,776.00 14,461.00 23,261.00 8,701.00 43,150.00 721.20 117.00 16.20 385.45 470.00 3.15 29.20 70.62 4,898.00 454.00 704.73 1,266,715.81 0.00 (52.00) (106.20) (29.00) (245.83) (309.00) (742.03) March 30, 2004 March 31, 2004 March 31, 2004 March 31, 2004 March 31, 2004 March 31, 2004 April 1, 2004 April 1, 2004 April 1, 2004 April 1, 2004 April 2, 2004 April 3, 2004 April 12, 2004 April 15, 2004 April 19, 2004 April 30, 2004 April 30, 2004 April 30, 2004 April 30, 2004 April 30, 2004 April 30, 2004 April 30, 2004 April 30, 2004 April 30, 2004 May 3, 2004 May 3, 2004 May 3, 2004 May 3, 2004 May 3, 2004 May 3, 2004 May 3, 2004 May 11,2004 May 12,2004 May 17,2004 May 17,2004 May 17,2004 May 26, 2004 May 28, 2004 May 28, 2004 May 30, 2004 May 30, 2004 May 30, 2004 May 30, 2004 May 30, 2004 May 31, 2004 June 1,2004 June 1,2004 June 3, 2004 June 8, 2004 June 10,2004 June 10, 2004 June 15, 2004 INCOME RECEIVED Dividend: Wellesley Interest: Waypoint Dividend: Evergreen Dividend: Vanguard Long-Term Corporate Fund, less div. accrued at death Dividend: Vanugard GNMA Fund, less dividend accrued at date of death Dividend: Vanguard Pa. Long-Term Tax Exempt Fund, less div. accrued at deatl Interest: Gettysburg Municipal Authority Bond Dividend: PPL Dividend: Scana Dividend: VOl Corp. Dividend: Vanguard Prime Money Market, less interest accrued to date of death Dividend: Vanguard Pa. Long-Term Tax Exempt Fund Dividend: H. J. Heinz Mortgage interest: Thomas Coolidge Royalties: BP Prudhoe Bay Roayalty Trust Dividend: Evergreen Dividend: Vanguard Long-Term Corporate Fund Dividend: Vanugard GNMA Fund Interest: M&T Bank Interest: Citizens Bank Interest: Sovereign Bank Dividend: Members First Money Market Account Interest: Legg Mason Dividend: Allied Irish Dividend: Vanguard Long-Term Corporate Fund Dividend: Vanugard GNMA Fund Dividend: Vanguard Pa. Long-Term Tax Exempt Fund Dividend: Bell South Dividend: Bristol Myer Interest: Pa. State Higher Education Dividend: Verizon Mortgage interest: Thomas Coolidge Dividend: Royal Dutch Interest: Colonial PA Interest: East Pennsboro School District Dividend: TECO Energy Interest: Legg Mason Dividend: Vanguard Prime Money Market Interest: Legg Mason Dividend: Vanguard Prime Money Market Interest: M&T Bank Interest: Citizens Bank Interest: Sovereign Bank Dividend: Members First Money Market Account Dividend: Evergreen Interest: Towanda Bond Dividend: Petroleum Resources Interest: Gettysburg Municipal Authority Bond Dividend: BP Dividend: Chevron Dividend: Exxon Mobil Dividend: FPL Group 297.59 3.24 6.49 35.17 37.56 36.75 480.00 41.00 73.00 128.25 7.14 157.38 108.00 286.72 169.24 6.84 148.16 161.05 60.89 24.79 0.19 98.44 June 15, 2004 June 15, 2004 June 16,2004 June 21, 2004 June 21, 2004 June 30, 2004 June 30, 2004 June 30, 2004 June 30, 2004 June 30, 2004 June 30, 2004 June 30, 2004 June 30, 2004 June 30, 2004 June 30, 2004 July 1,2004 July 1,2004 July 1,2004 July 12, 2004 July 13, 2004 July 14,2004 July 19,2004 July 26, 2004 July 30, 2004 July 30, 2004 July 30, 2004 July 30, 2004 July 30, 2004 July 30, 2004 August 2, 2004 August 2, 2004 August 2, 2004 August 2, 2004 August 2, 2004 August 16,2004 August 16,2004 August 23, 2004 August 30, 2004 August 30, 2004 August 30, 2004 August 30, 2004 August 31, 2004 September 1, 2004 September 1,2004 September 7,2004 September 10, 2004 September 10,2004 September 13,2004 September 15, 2004 September 15,2004 September 15,2004 September 16, 2004 September 20, 2004 September 23, 2004 September 24, 2004 Dividend: Pa. Real Estate REIT Interest: Pittsburgh & Allegheny Bond Dividend: Duke Dividend: Dominion Resources Dividend: Tri-Continental Dividend: Evergreen Dividend: Vanguard Prime Money Market Interest: M&T Bank Interest: Citizens Bank Interest: Sovereign Bank Dividend: Members first Money Market Account Interest: Legg Mason Dividend: M&T Bank Dividend: PEPCO Long-term Capital Gain Dividend: John Hancock Op.Fund Dividend: PPL Dividend: Scana Dividend: UGI Corp. Dividend: H. J. Heinz Mortgage interest: Thomas Coolidge Dividend: Evergreen Royalties Interest: Towanda Bond Dividend: Vanguard Prime Money Market Interest: M&T Bank Interest: Citizens Bank Interest: Sovereign Bank Dividend: Members first Money Market Account Interest: Legg Mason Dividend: Bell South Dividend: Bristol Myer Interest: Pa. Health System Interest: Pa. Health System Dividend: Verizon Dividend: TECO Energy Mortgage interest: Thomas Coolidge Dividend: Vanguard Prime Money Market Interest: M&T Bank Interest: Citizens Bank Interest: Sovereign Bank Dividend: Members First Money Market Account Interest: Legg Mason Interest: Carmichaels Dividend: Petroleum Resources Dividend: BP Dividend: Chevron Dividend: Exxon Mobil Mortgage interest: Thomas Coolidge Dividend: FPL Group Dividend: Pa. Real Estate REIT Dividend: Royal Dutch Dividend: Duke Dividend: Dominion Resources Dividend: Tri-Continental Dividend: Allied Irish 108.00 550.00 123.75 387.00 16.20 6.39 46.76 64.91 28.62 0.23 98.64 35.42 721.20 117.00 108.00 41.00 73.00 140.63 114.00 285.59 2.71 199.55 93.19 58.54 43.95 29.59 0.26 110.27 50.26 108.00 336.00 500.00 250.00 247.94 57.00 285.02 48.40 42.00 29.60 0.28 114.51 72.30 400.00 78.00 337.82 184.80 324.00 284.45 136.00 108.00 900.90 123.75 387.00 16.20 476.00 Page 5 of 1 5 September 30, 2004 September 30, 2004 September 30, 2004 September 30, 2004 September 30, 2004 September 30, 2004 September 30, 2004 September 30, 2004 October I, 2004 October I, 2004 October I, 2004 October I, 2004 October II, 2004 October 18,2004 October 29, 2004 October 30, 2004 October 30, 2004 October 30, 2004 October 30, 2004 November 1,2004 November 1,2004 November 1,2004 November 1,2004 November 15, 2004 November 15, 2004 November 30, 2004 November 30, 2004 November 30, 2004 November 30, 2004 November 30, 2004 December 6, 2004 December 10, 2004 December 10, 2004 December 13, 2004 December 13, 2004 December 15, 2004 December 15, 2004 December 15, 2004 December 16, 2004 December 20, 2004 December 27, 2004 December 30, 2004 December 30, 2004 December 30, 2004 December 30, 2004 December 31, 2004 December 31,2004 December 31, 2004 December 31, 2004 December 31, 2004 December 31, 2004 January 3, 2005 January 3, 2005 January 3, 2005 January 10,2005 Interest: M&T Bank Interest: Citizens Bank Interest: Sovereign Bank Dividend: Members First Money Market Account Interest: Legg Mason Dividend: M&T Bank Dividend: PEPCO Long-term Capital Gain Dividend: John Hancock Op.Fund Dividend: PPL Dividend: Scana Dividend: UGI Corp. Mortgage interest: Thomas Coolidge Dividend: H. J. Heinz Royalties Interest: Legg Mason Interest: M&T Bank Interest: Citizens Bank Interest: Sovereign Bank Dividend: Members First Money Market Account Dividend: Bell South Dividend: Bristol Myer Interest: Pa. State Higher Education Dividend: Verizon Interest: East Pennsboro School District Dividend: TECO Energy Interest: M&T Bank Interest: Citizens Bank Interest: Sovereign Bank Dividend: Members First Money Market Account Interest: Legg Mason Dividend: BP Dividend: Chevron Dividend: Exxon Mobil Dividend: Tri-Continental Mortgage interest: Thomas Coolidge Dividend: FPL Group Dividend: Pa. Real Estate REIT Interest: Pittsburgh & Allegheny Bond Dividend: Duke Dividend: Dominion Resources Dividend: Petroleum Resources Interest: M&T Bank Interest: Citizens Bank Interest: Sovereign Bank Dividend: Members First Money Market Account Interest: Legg Mason Dividend: John Hancock Dividend: M&T Bank Dividend: PEPCO Short-term Capital Gain Dividend: John Hancock Op.Fund Long-term Capital Gain Dividend: John Hancock Op.Fund Dividend: PPL Dividend: Scana Dividend: UGI Corp. Dividend: H. J. Heinz 28.88 28.65 0.26 110.95 83.93 721.20 117.00 108.00 41.00 73.00 140.63 283.87 114.00 260.72 99.00 12.48 29.62 0.26 114.78 108.00 336.00 268.75 247.94 490.00 57.00 8.40 28.67 0.27 111.21 120.93 337.82 184.80 324.00 44.55 283.29 136.00 108.00 550.00 123.75 399.00 558.00 8.15 29.64 0.26 115.04 135.19 50.51 721.20 117.00 4.93 52.55 41.00 73.00 140.63 114.00 Page 6 of 1 5 January 18, 2005 January 20, 2005 January 30, 2005 January 30, 2005 January 30, 2005 January 30, 2005 January 31, 2005 February 1, 2005 February 1, 2005 February 1, 2005 February 1, 2005 February 1, 2005 February 14, 2005 February 15,2005 February 28, 2005 February 28, 2005 February 28, 2005 February 28, 2005 February 28, 2005 March 1, 2005 March 1, 2005 March 1, 2005 March 1, 2005 March 10,2005 March 10, 2005 March 14, 2005 March 14, 2005 March 15, 2005 March 15, 2005 March 15, 2005 March 16, 2005 March 21, 2005 March 24, 2005 March 30, 2005 March 30, 2005 March 30, 2005 March 30, 2005 March 31, 2005 March 31, 2005 March 31, 2005 March 31, 2005 April 1, 2005 April 1, 2005 April 1, 2005 April 11, 2005 April 15, 2005 April 19, 2005 April 28, 2005 April 29, 2005 April 30, 2005 April 30, 2005 April 30, 2005 April 30, 2005 May 2, 2005 May 2, 2005 Mortgage interest: Thomas Coolidge Royalties Interest: M&T Bank Interest: Citizens Bank Interest: Sovereign Bank Dividend: Members First Money Market Account Interest: Legg Mason Dividend: Bell South Dividend: Bristol Myer Interest: Pa. State Higher Education Interest: Pa. State Higher Education Dividend: Verizon Mortgage interest: Thomas Coolidge Dividend: TECO Energy Interest: M&T Bank Interest: Citizens Bank Interest: Sovereign Bank Dividend: Members First Money Market Account Interest: Legg Mason Interest: Carmichaels Dividend: Petroleum Resources Short-term Capital Gain Dividend: Petroleum & Resources Long-term Capital Gain Dividend: Petroleum & Resources Dividend: Chevron Dividend: Exxon Mobil Dividend: BP Mortgage interest: Thomas Coolidge Dividend: FPL Group Dividend: Pa. Real Estate REIT Dividend: Royal Dutch Dividend: Duke Dividend: Dominion Resources Dividend: Tri-Continental Interest: M&T Bank Interest: Citizens Bank Interest: Sovereign Bank Dividend: Members First Money Market Account Interest: Legg Mason Dividend: John Hancock Dividend: M&T Bank Dividend: PEPCO Dividend: PPL Dividend: Scana Dividend: UGI Corp. Dividend: H. J. Heinz Mortgage interest: Thomas Coolidge Royalties Dividend: Allied Irish Interest: Legg Mason Interest: M&T Bank Interest: Citizens Bank Interest: Sovereign Bank Dividend: Members First Money Ma9<-et Account Dividend: Bell South Dividend: Bristol Myer 282.71 308.89 8.14 29.73 0.29 123.47 146.57 108.00 336.00 500.00 250.00 247.94 282.12 57.00 7.36 26.86 0.12 111.66 173.24 400.00 30.00 12.00 36.00 184.80 324.00 404.43 281.53 142.00 108.00 1,326.42 123.75 402.00 20.25 8.15 29.75 0.04 123.76 221.00 114.80 721.20 117.00 46.00 78.00 140.63 114.00 840.98 308.97 929.85 221.84 7.62 28.80 0.08 119.92 108.00 336.00 Page 7 of 1 5 May 2, 2005 May 2, 2005 May 16, 2005 May 16, 2005 May 23, 2005 May 30, 2005 May 30, 2005 May 30, 2005 May 30, 2005 May 31, 2005 June 1,2005 June 6, 2005 June 10,2005 June 10,2005 June 15, 2005 June 15, 2005 June 15, 2005 June 15, 2005 June 16,2005 June 20, 2005 June 20, 2005 June 21, 2005 June 30, 2005 June 30, 2005 June 30, 2005 June 30, 2005 June 30, 2005 June 30, 2005 June 30, 2005 June 30, 2005 June 30, 2005 July 1,2005 July 1,2005 July 1,2005 July 1,2005 July 11,2005 July 19,2005 July 30, 2005 July 30, 2005 July 30, 2005 July 30, 2005 July 31, 2005 July 31, 2005 August 1,2005 August 1,2005 August 1,2005 August 1,2005 August 1,2005 August 1,2005 August 15,2005 August 30, 2005 August 30, 2005 August 30, 2005 August 30, 2005 August 31, 2005 Interest: Pa. State Higher Education Dividend: Verizon Interest: East Pennsboro School District Dividend: TECO Energy Mortgage interest: Thomas Coolidge Interest: M&T Bank Interest: Citizens Bank Interest: Sovereign Bank Dividend: Members First Money Market Account Interest: Legg Mason Dividend: Petroleum Resources Dividend: BP Dividend: Chevron Dividend: Exxon Mobil Dividend: FPL Group Dividend: Pa. Real Estate REIT Interest: Pittsburgh & Allegheny Bond Dividend: Royal Dutch Dividend: Duke Dividend: Dominion Resources Dividend: Tri-Continental Mortgage interest: Thomas Coolidge Interest: M&T Bank Interest: Citizens Bank Interest: Sovereign Bank Dividend: Members First Money Market Account Interest: Legg Mason Dividend: John Hancock Dividend: M&T Bank Dividend: PEPCO Long-term Capital Gain Dividend: John Hancock Op.Fund Mortgage interest: Thomas Coolidge Dividend: PPL Dividend: Scana Dividend: VGI Corp. Dividend: H. J. Heinz Royalties Interest: M&T Bank Interest: Citizens Bank Interest: Sovereign Bank Dividend: Members First Money Market Account Dividend Members First EC.V. checking account Interest: Legg Mason Mortgage interest: Thomas Coolidge Dividend: Bell South Dividend: Bristol Myer Interest: Pa. State Higher Education Interest: Pa. State Higher Education Dividend: Verizon Dividend: TECO Energy Interest: M&T Bank Interest: Citizens Bank Interest: Sovereign Bank Dividend: Members First Money Market Account Dividend Members First EC.V. checking account 268.75 260.82 490.00 57.00 279.12 8.41 29.77 0.10 124.07 249.32 78.00 404.43 207.90 348.00 142.00 114.00 275.00 590.92 123.75 402.00 24.30 278.50 7.88 28.82 0.09 120.37 308.48 15.19 811.35 117.00 99.61 277 .89 46.00 78.00 151.88 120.00 345.53 7.62 29.79 0.08 127.32 1.98 238.16 277 .27 116.00 336.00 500.00 250.00 260.82 57.00 8.68 29.80 0.09 114.15 4.57 Page 8 of 1 5 August 31, 2005 September I, 2005 September I, 2005 September I, 2005 September 6, 2005 September 9,2005 September 12,2005 September 15,2005 September 15,2005 September 15,2005 September 16, 2005 September 20, 2005 September 23,2005 September 27,2005 September 30,2005 September 30, 2005 September 30, 2005 September 30, 2005 September 30, 2005 September 30, 2005 September 30, 2005 September 30, 2005 September 30, 2005 September 30, 2005 September 30, 2005 October 1, 2005 October 3, 2005 October 3, 2005 October 3,2005 October 10, 2005 October 19,2005 October 30, 2005 October 30,2005 October 30,2005 October 30, 2005 October 31, 2005 October 31, 2005 November 1,2005 November 1,2005 November I, 2005 November 1,2005 November 1,2005 November 15, 2005 November 15, 2005 November 30, 2005 November 30, 2005 November 30, 2005 November 30, 2005 November 30, 2005 November 30, 2005 December 1, 2005 December 6, 2005 December 9, 2005 December 12, 2005 December 13, 2005 Interest: Legg Mason Mortgage interest: Thomas Coolidge Interest: Carmichaels Dividend: Petroleum Resources Dividend: Bristol Myer Dividend: Exxon Mobil Dividend: Chevron Dividend: FPL Group Dividend: Pa. Real Estate REIT Dividend: Royal Dutch Dividend: Duke Dividend: Dominion Resources Dividend: Allied Irish Dividend: Tri-Continental Interest: M&T Bank Interest: Citizens Bank Interest: Sovereign Bank Dividend: Members First Money Market Account Dividend Members First F.C.U. checking account Interest: Legg Mason Dividend: John Hancock Dividend: M&T Bank Dividend: PEPCO Interest: Pittsburgh & Allegheny Bond Long-term Capital Gain Dividend: John Hancock Op.Fund Mortgage interest: Thomas Coolidge Dividend: PPL Dividend: Scana Dividend: UGI Corp. Dividend: H. J. Heinz Royalties: BP Prudhoe Bay Roayalty Trust Interest: M&T Bank Interest: Citizens Bank Interest: Sovereign Bank Dividend: Members First Money Market Account Dividend Members First F.C.U. checking account Interest: Legg Mason Mortgage interest: Thomas Coolidge Dividend: Bell South Dividend: Bristol Myer Interest: Pa. State Higher Education Dividend: Verizon Interest: East Pennsboro School District Dividend: TECO Energy Interest: M&T Bank Interest: Citizens Bank Interest: Sovereign Bank Dividend: Members First Money Market Account Dividend Members First F.c.ll. checking account Interest: Legg Mason Mortgage interest: Thomas Coolidge Dividend: BP Dividend: Exxon Mobil Dividend: Chevron Dividend: Tri-Continental 173.16 276.64 400.00 78.00 424.65 348.00 207.90 142.00 114.00 553.80 139.50 402.00 524.00 24.30 7.89 28.85 0.09 117.72 3.93 122.75 15.34 811.35 117.00 160.42 99.46 276.01 50.00 78.00 151.88 120.00 456.32 8.15 29.82 0.09 135.38 4.04 152.57 275.38 116.00 336.00 268.75 260.82 490.00 57.00 7.89 28.87 0.09 131.83 3.83 181.21 274.74 424.65 348.00 207.90 28.35 Page 9 of 1 5 December 15, 2005 December 15, 2005 December 15,2005 December 16, 2005 December 20, 2005 December 27,2005 December 27, 2005 December 27, 2005 December 30, 2005 December 30, 2005 December 30, 2005 December 30, 2005 December 30, 2005 December 30, 2005 December 30, 2005 December 30, 2005 December 30, 2005 December 31, 2005 January 1,2006 January 3, 2006 January 3, 2006 January 3, 2006 January 10,2006 January 19,2006 January 30, 2006 January 30, 2006 January 30, 2006 January 31, 2006 January 31, 2006 February 1, 2006 February 1,2006 February 1,2006 February 1,2006 February 2, 2006 February 21, 2006 February 28, 2006 February 28, 2006 February 28, 2006 March 1, 2006 March 10, 2006 March 30, 2006 March 31, 2006 April 1, 2006 April 13, 2006 April 30, 2006 April 30, 2006 May 1, 2006 May 12, 2006 May 30, 2006 May 31, 2006 June 1,2006 June 30, 2006 June 30, 2006 June 30, 2006 July 1,2006 Dividend: FPL Group Dividend: Pa. Real Estate REIT Dividend: Royal Dutch Dividend: Duke Dividend: Dominion Resources Dividend: Petroleum Resources Short-term Capital Gain Dividend: Petroleum & Resources Long-term Capital Gain Dividend: Petroleum & Resources Interest: M&T Bank Interest: Citizens Bank Interest: Sovereign Bank Dividend: Members First Money Market Account Dividend: John Hancock Dividend: M&T Bank Dividend: PEPCO Interest: Legg Mason Short-term Capital Gain Dividend: John Hancock Op.Fund Dividend Members First EC.V. checking account Mortgage interest: Thomas Coolidge Dividend: PPL Dividend: Scana Dividend: VGI Corp. Dividend: H. J. Heinz Royalties: BP Prudhoe Bay Roayalty Trust Interest: M&T Bank Interest: Sovereign Bank Dividend: Members First Money Market Account Dividend Members First EC.V. checking account Interest: Legg Mason Mortgage interest: Thomas Coolidge Dividend: Bell South Dividend: Bristol Myer Dividend: Verizon Dividend: Del Monte Foods Interest: Legg Mason Dividend: Members First Money Market Account Dividend Members First EC.V. checking account Interest: Citibank Mortgage interest: Thomas Coolidge Interest: Citibank Dividend: Members First Money Market Account Dividend Members First EC.V. checking account Mortgage interest: Thomas Coolidge Interest: Citibank Dividend: Members First Money Market Account Dividend Members First EC.V. checking account Mortgage interest: Thomas Coolidge Interest: Citibank Dividend: Members First Money Market Account Dividend Members First EC.V. checking account Mortgage interest: Thomas Coolidge Dividend: Members First Money Market Account Dividend Members First EC.V. checking account Interest: Citibank Mortgage interest: Thomas Coolidge 142.00 114.00 555.60 139.50 402.00 150.00 84.00 600.00 7.89 29.84 0.08 150.94 15.94 811.35 117.00 175.52 7.16 3.86 274.10 50.00 78.00 151.88 120.00 422.86 2.63 0.09 152.72 3.27 460.85 273.45 116.00 336.00 260.82 7.12 301.91 138.73 2.39 27.83 183.42 172.74 161.53 2.65 202.40 290.21 157.22 2.32 195.30 239.15 163.39 1.88 201.19 159.02 1.14 438.16 194.13 Page 1 0 of 1 5 July 13, 2006 July 16,2006 July 30, 2006 July 31, 2006 July 31, 2006 July 31, 2006 July 31, 2006 August 1,2006 August 30, 2006 August 31, 2006 August 31, 2006 August 31, 2006 August 31, 2006 September 1, 2006 September 29, 2006 September 29,2006 September 29, 2006 September 30,2006 September 30, 2006 October 1, 2006 October 31, 2006 October 31, 2006 October 31, 2006 October 31, 2006 November 1,2006 November 30, 2006 November 30, 2006 November 30, 2006 November 30, 2006 December 1, 2006 December 6, 2006 December 8, 2006 December 29, 2006 December 30, 2006 April 15, 2004 April 15, 2004 April 15, 2004 April 17, 2004 April 27, 2004 May 8, 2004 May 8, 2004 May 15, 2004 May 15, 2004 July 14, 2004 August 11, 2004 September 5,2004 October 17,2004 October 29, 2004 November 7,2004 November 20, 2004 ~ Interest: GMAC Comm. Mortgage Interest: Lehman Brothers CD Dividend: Members First Money Market Account Dividend Members First EC.U. checking account Interest: Citibank Nevada Interest: Citibank FSB Interest: Citibank NA Mortgage interest: Thomas Coolidge Dividend: Members First Money Market Account Dividend Members First EC.U. checking account Interest: Citibank Nevada Interest: Citibank FSB Interest: Citibank NA Mortgage interest: Thomas Coolidge Interest: Citibank Nevada Interest: Citibank FSB Interest: Citibank NA Dividend: Members First Money Market Account Dividend Members First EC.U. checking account Mortgage interest: Thomas Coolidge Dividend Members First EC.U. checking account Interest: Citibank NA Interest: Citibank South Dakota Interest: Citibank FSB Mortgage interest: Thomas Coolidge Dividend Members First EC.U. checking account Interest: Citibank NA Interest: Citibank South Dakota Interest: Citibank FSB Mortgage interest: Thomas Coolidge Interest: Citibank NA Interest: Citibank FSB Interest: Citibank South Dakota Long-term Capital Gain Dividend: John Hancock Op.Fund TOTAL INCOME RECEIVED 2,003.98 2,049.27 178.65 0.96 167.07 76.53 318.70 199.98 178.53 1.03 393.99 301.33 394.01 199.38 272.92 208.83 272.92 167.08 0.73 192.37 0.85 262.94 266.55 197.56 198.15 0.74 260.96 263.82 196.74 191.17 52.05 64.96 223.70 91.70 77,340.84 EXPENSES FROM PRINCIPAL Continuing Care Rx, final medical bill West Shore EMS, final medical bill Saidis, Shuff, Flower, and Lindsay, litigation attorney's fees Rev. James Gilchrist, Funeral Expense Deluxe, check charge Hoffman-Roth Funeral Home, Funeral Expense Pennsylvania State Employee Retirement System, refund of overpayment Saidis, Shuff, Flower, and Lindsay, litigation attorney's fees Central Penn Med. Emergency, medical bill Saidis, Shuff, Flower, and Lindsay, litigation attorney's fees Saidis, Shuff, Flower, and Lindsay, litigation attorney's fees Saidis, Shuff, Flower, and Lindsay, litigation attorney's fees Saidis, Shuff, Flower, and Lindsay, litigation attorney's fees Philip Coolidge, Executor's fee Saidis, Shuff, Flower, and Lindsay, litigation attorney's fees Cremone Medical, Final Medical Bill 6.19 148.66 4,711.01 50.00 21.25 3,238.00 243.80 427.50 29.20 525.00 1,557.50 844.15 4,632.50 10,750.00 5,122.10 40.97 Page 11 pf 1 5 December 9, 2004 December 9, 2004 December 31, 2004 January 15, 2005 January 15, 2005 February 11, 2005 March 13,2005 April 1, 2005 April 1, 2005 April 3, 2005 April 16, 2005 April 16, 2005 May 15, 2005 May 24, 2005 June 2, 2005 July 18, 2005 July 18, 2005 July 18, 2005 July 20, 2005 July 20, 2005 July 26, 2005 September 1, 2005 September 13,2005 November 23, 2005 January 4, 2006 January 20, 2006 February 21, 2006 March 6, 2006 March 6, 2006 April 17, 2006 May 22, 2006 August 22, 2006 October 23, 2006 March 22, 2007 April 30, 2004 May 12,2004 June 25, 2004 June 25, 2004 June 25, 2004 June 25, 2004 June 25, 2004 June 30, 2004 June 30, 2004 June 30, 2004 June 30, 2004 July 1,2004 July 1,2004 July 1,2004 - Saidis, Shuff, flower, and Lindsay, litigation attorney's fees Philip Coolidge, Executor's fee MCS Group, Medical Bill MCS Group, Medical Bill Saidis, Shuff, flower, and Lindsay, litigation attorney's fees Saidis, Shuff, flower, and Lindsay, litigation attorney's fees Saidis, Shuff, flower, and Lindsay, litigation attorney's fees Mandy Cootey Michelle Eline Boyer and Ritter, accounting fees Saidis, Shuff, flower, and Lindsay, litigation attorney's fees Boyer and Ritter, accounting fees Carlisle County Club, Luncheon, Funeral Expense Philip Coolidge, Executor's fee Saidis, Shuff, flower, and Lindsay, litigation attorney's fees Thomas Coolidge, fees Thomas Coolidge, executor's fee Thomas Coolidge, power of attorney fee Boyer and Ritter, accounting fees Saidis, Shuff, flower, and Lindsay, litigation attorney's fees Del uxe, check charge Boyer and Ritter, accounting fees Saidis, Shuff, flower, and Lindsay, litigation attorney's fees Saidis, Shuff, flower, and Lindsay, litigation attorney's fees Saidis, Shuff, flower, and Lindsay, litigation attorney's fees Saidis, Shuff, flower, and Lindsay, litigation attorney's fees Register of Wills, Inheritance taxes Register of Wills, filing fee Register of Wills, copies Saidis, Shuff, flower, and Lindsay, litigation attorney's fees Register of Wills, Inheritance taxes Boyer and Ritter, accounting fees Saidis, Shuff, flower, and Lindsay, litigation attorney's fees Filing fees Frey & Tiley, attorney's fees (To be paid upon account confirmation) 1,510.00 10,750.00 153.08 189.67 1,057.58 332.50 6,767.50 175.15 303.40 3,465.00 4,805.08 420.00 240.79 12,085.00 2,537.50 20.00 33,585.00 15,000.00 1,675.00 840.00 12.95 1,875.00 367.50 105.00 1,067.50 4,640.48 59,990.00 15.00 10.00 2,187.50 3,748.60 6,500.00 140.00 780.00 35,000.00 TOTAL EXPENSES FROM PRINCIPAL 244,699.61 EXPENSES FROM INCOME Processing fee: Allied Irish Foreign Tax: Royal Dutch Withholding: Legg Mason Withholding: Dominion Resources Withholding: FPL Group Withholding: Pa. Real Estate Withholding: Tri-Continental Withholding: Legg Mason Withholding: John Hancock Withholding: M&T Withholding: PEPCO Withholding: PPL Withholding: Scana Withholding: UGI 2.79 182.02 0.49 108.36 34.72 30.24 4.54 9.92 30.24 201.93 32.76 11.48 20.44 39.37 Page 1 2 of 1 5 September 16, 2004 September 24, 2004 March 15, 2005 April 28, 2005 June 15, 2005 August 31, 2005 September 15, 2005 November 14,2005 November 17,2005 December 15,2005 April 6, 2006 June 16,2006 June 20, 2006 7/18/05 11/14/05 12/9/05 12/27/05 3/20/06 9/2/05 9/29/06 10/5/06 10/6/06 10/12/06 12/28/06 - Withholding: Royal Dutch Processing fee: Allied Irish Withholding: Royal Dutch Processing fee: Allied Irish Withholding: Royal Dutch Pa. Department of Revenue, taxes Withholding: Royal Dutch Wire fee Pa. Department of Revenue, taxes Withholding: Royal Dutch Pa. Department of Revenue, taxes Pa. Department of Revenue, taxes, 2005 Pa. Department of Revenue, taxes, 2006 estimated Miscellaneous TOTAL EXPENSES FROM INCOME SCHEDULE OF DISTRIBUTIONS MADE INCOME DISTRIBUTIONS TO PHILIP COOLIDGE: Philip Coolidge Philip Coolidge Philip Coolidge Philip Coolidge Philip Coolidge Philip Coolidge Philip Coolidge Philip Coolidge Philip Coolidge Philip Coolidge Philip Coolidge Less, repayment to Estate TOTAL INCOME DISTRIBUTIONS TO PHILIP COOLIDGE INCOME DISTRIBUTIONS TO THOMAS COOLIDGE: 7/18/05 Thomas Coolidge 9/2/05 Thomas Coolidge TOTAL INCOME DISTRIBUTIONS TO THOMAS COOLIDGE TOTAL DISTRIBUTIONS OF INCOME Page 1 3 of 1 5 135.14 2.79 198.96 3.25 88.64 1,134.00 83.07 20.00 729.00 83.34 197.43 901.00 904.00 229.00 5,418.92 15,236.98 3,919.19 1,571.60 1,515.18 1,166.63 11,000.00 2,454.00 1,250.00 381.50 190.75 4,376.52 (7,101.39) 35,960.96 15,236.98 11 ,000.00 26,236.98 62,197.94 PRINCIPAL DISTRIBUTIONS TRUST FOR BENEm OF THOMAS COOLIDGE & DEVYN COOLIDGE 1/20/06 Securities TOTAL TRUST FOR BENEm OF THOMAS COOLIDGE & JOSHUA COOLIDGE 1/20/06 Securities TOTAL TRUST FOR BENEm OF PHILIP COOLIDGE & CHILDREN 1/20/06 Securities TOTAL TOTAL DISTRIBUTIONS OF PRINCIPAL PROPOSED SCHEDULE OF DISTRIBUTIONS INCOME Philip Coolidge, 1/2 of net income Less, distributions of income to Philip Coolidge previously made Net income distribution to Philip Coolidge Thomas Coolidge, 1/2 of net income Less, distributions of income to Thomas Coolidge previously made Net income distribution to Thomas Coolidge TOTAL INCOME TO BE DISTRIBUTED PRINCIPAL TRUST FOR BENEm OF THOMAS COOLIDGE & DEVYN COOLIDGE Less, distributions of principal previously made Net Principal distribution TRUST FOR BENEFIT OF THOMAS COOLIDGE & JOSHUA COOLIDGE Less, distributions of principal previously made Net Principal distribution TRUST FOR BENEm OF PHILIP COOLIDGE & CHILDREN Less, distributions of principal previously made Net Principal distribution TOTAL NET PRINCIPAL TO BE DISTRIBUTED Page 1 4 of 1 5 168,081.25 168,081.25 168,081.25 168,081.25 336,162.50 336,162.50 672,325.00 35,960.96 (35,960.96) 0.00 35,960.96 (26,236.98) 9,723.98 9,723.98 255,318.54 (168,081.25) 87,237.29 255,318.54 (168,081.25) 87,237.29 510,637.09 (336,162.50) 174,474.59 348,949.17 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERALND Thomas E. Coolidge and Philip W. Coolidge. Executors of the Last Will and Testament of Eleanor U. Coolidge Deceased, who, being duly sworn according to law, despose and say that the foregoing First and Final Account and Proposed Schedule are true and correct to the best of thier knowledge, information and belief. ~E Thomas E. Coolidge C~~ p~~lidge ,~ Sworn to ~d subscribed before me this Z r day of March 2007 '--A NOTARIAL SEAL ROBERT G FREY NOTARY PUBLIC Borough of Carlisle Cumberland County P A My Commission Expires June 4 2010 Page 1 5 of 1 5 PETITION FOR PROBATE and GRANT OF LETTERS Estate of Eleanor U. Coolidge No 21-04 ",d~O] also known as To: Register of Wills for the County of Cumberland in the Social Security No. 202-20-1460 Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older and the executors named in the last will of the above decedent, dated Dec. 8, 2003 and codicil(s) dated N/A (state relevenat circumstances, e.g. renunciation, death of executor, etc.) Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal residence at 365 Walnut Street, Carlisle Borough (list street, number and municipality) Decedent, then 75 years of age, died March 24,2004 at Carlisle Regional Medical Center Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: No Exceptions Decedent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ unestimated (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: Total: unestimated WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) thereon. Philip W. Ooolidge ~ 265 Mooreland Avenue 30 Arlington Street Carlisle PA 17013 Winchester MA 01890 I.}ATH IbF PERS~blNAL REPRSENTATIVE COMMONWEATLH OF PENNSYLVANIA COUNTY OF CUMBERLAND The petitioner(s) above-named swear(s) or affirm(s) that the statement in the foregoing peition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. Sworn to or affirmed and subscribed ~; before me this day of n,n March, 2004 ~, .... '~'?'~?~'~t -' ............ ~1 t, ~l%-~,, Register No. 21-04-301 Estate of Eleanor U. Coolidge , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW ~r~G. , 20 t9 qt. , in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated._. Dec. 8, 2003 described therein be admitted to probate and filed of record as the last will of Eleanor U. Coolidge and Letters Testamentary are hereby granted to Thomas E. Coolidge and Philip W. Coolidge · Register of Wills ~~ FEES Probate, Letters, Etc. $ ~(, 57 a'o Robert M. Frey #06274 Short Certificates~-') $ lg, aZ> ATTORNEY (Sup. Ct. I.D. No.) ~n ~'~o,~ O $ ~, O~ 5 South Hanover Street ~c 0 ~ $ l ~ ~ Carlisle, Pennsylvania 17013 Total $ gq ~, 00 ADD,SS Filed.~ .~. ¢~.~..~ ..... (717) 243-5838 ~ ,~.; REGISTER OF WILLS OF CUMBERLAND COUNTY OATH OF SUBSCRIBING WITNESS Robert M. Frey and Herbert E. Myers, M.D. (each) a subscnb~ng w~tness to the w~ll presented herewith, (each) being duly quahfled according to law, depose(s) and say(s) that they were present and saw Eleanor V Coohdge, the testatnx s~gn the same and that each of them s~gned as a w~tness at the request of testatnx ~n her presence and 0n the presence of each other) (m the presence of the other subscnb~ng w~tnesse(s)) Sworn to or affirmed and subscribed before~_..~...,~,~ me th~s.~R/~ d~y of March, 2004 (Name) - Reg,ste~ (Address) ~.~ ,/o,~z_ / 70[3 (Name) v v (Addi'ess) REGISTER OF WILLS OF CUMBERLAND COUNTY OATH OF NONSUBSCRIBING WITNESS (each) a subscriber hereto, (each) being duly quahfled according to law, depose(s) and say(s) that they are famd~ar w~th the s~gnature of (one of the subscnb~ng w~tnesses to) the wdl presented herewith and that each believes the s~gnature on the w~ll ~s ~n the handwriting of to the best of our knowledge and belief Sworn to or affirmed and subscribed before (Name) me th~s day of ,2003 (Address) Register (Name) (Name) This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar The original certificate will be forwarded t,o the State Vital Records Office for permanent filing WARNING: It is illegal to duplicate this copy by photostat or photograph. Local Registrar P 10160037 IlAR 200 . No Date ~.~ CERTIFICATE OF DEATH ~ 75 m : ~ ~ug.13 1928 ~rlisle,PA .... ,,~ Pha~cy Technician I .... Hosp%tal I:, ,~210 Big Spring Rd.Ne~ille,PAl~ ,~C~rland ~ ~l[~e ~ ~. 265 M~reland Ave., ~rl[sle, Pa 17013 ~.~,~_.~,~. ~. ~rch 25t 2~ [.~Yorkt~e ~sket Co. /,,~ York, Pa 17~ ELEANOR U. COOLIDGE '0~ i'I~R 29 ~11:47 I, ELEANOR U. COOLIDGE, widow, formerly of 365 Walnut Street in the Borough of C~hsle, and now of ~reen R~dge Vdlage m West Pennsbor~3~shm ~oth~ County, Pennsylvama, being of sound and d~sposmg m~nd, me~lunder~tand~g, do hereby make, pubhsh and declare th~s as and for my Last Wdl and Testament, hereby revoking and making vmd any and all Walls by me at any t~me heretofore made 1 I d~rect my hereinafter named Executor or ~xecutors to pay all of my just debts and funeral expenses as soon after my death as may be found convement to do so 2 All of the furmture and household goods and furmshmgs of mine whmh were previously located m my home at 365 Walnut Street m Carhsle, have e~ther been g~ven by me to the persons I w~sh to have them or ~e being sold by my atto~eyqn-fact, Thomas ~ Coohdge, at whmh all three of my chddren ~e authorized to b~d for the same m accordance w~th arrangements I have agreed to w~th my attorney-m-fact 3 All of the rest, residue and remainder of my estate, real, personal and m~xed, and wheresoever the same may be s~tuate, I g~ve, demse, and bequeath to my hereinafter named Trustees, ~n t~st, to receive and to ~nvest the same, w~th a vmw to selecting such ~nvestments which wdl tend to preserve the purchasing power of the corpus consmtent w~th prudent management and such that the corpus as a whole wall y~eld a reasonable annual income consistent w~th then prevadmg ~nvestment condmons, to be d~v~ded ~nto two equal sh~es as follows a) One (1) shoe for ~e benefit of my son, Ph~hp W Coohdge, the income from which shall be prod to h~m sem~-annually untd h~s oldest child shall attmn 18 years of age, at which t~me the Trust shall be d~wded ~nto equal sh~es for each of h~s then hying chddren and the income from all of such sh~es shall continue to be prod to h~m so long as he shall hve, except that from the pnnc~pal of the shoe of any such chdd of h~s ~e Trustees or surwv~ng Trustee may expend from pnnc~pal whatever amount or amounts the Trustees or Trustee shall deem reasonable or desirable to be expended for the proper educatmn of such chdd of Phd~p W Coohdge, provided the then hvmg p~ents of such chdd shall request and approve such d~s~but~on from pnnc~pal, and upon the death of my son, Phd~p W Coohdge, the Trust shall terminate and the amounts then held for the benefit of each of h~s chd&en shall be prod as follows The income shall be prod sem~- annually to the person entitled to the principal thereof and one-third (1/3) of the principal thereof as then constituted shall be prod to the income beneflc~y upon that beneflc~ attmmng 25 ye~s of age, and upon that beneficiary attmmng 30 years of age one-half (1/2) of ~e corpus of that beneflcia~'s shoe as then constituted shall be prod to that beneficiary, and upon the beneflc~y attaining 35 years of age the balance of the corpus of that beneflc~a~'s shoe shall be d~stnbuted but m the event any chdd of Phd~p W Coohdge for whom an allocatmn of principal has been made should become deceased then the shoe to which such deceased chdd would have been entitled to receive shall be ~mmedmtely prod to or for the benefit of the ~ssue of that chdd, per st~es, and ~f there be no such ~ssue then to the representative of ~e estate of that chdd for d~stnbut~on m accordance w~th that chdd's wall, ~f any, otherwise to the person or persons entitled to receive the same under the intestate law of the junsd~ctmn m whmh that person was dom~cded at the t~me of h~s or her death b) One (1) share for the benefit of my son, Thomas E Coohdge, the ~ncome from which shall be prod to h~m sem~-annually untd h~s oldest chdd shall attmn 18 years of age, at which time the Trust shall be d~v~ded into equal sh~es for each of h~s then hwng chddren and the ~ncome from all of such shares shall continue to be prod to h~m so long as he shall hve, except that from the pnnc~pal of the share of any such chdd of h~s the Trust6es or surviving Trustee may expend from pnnc~pal whatever amount or amounts the Trustees or Trustee shall deem reasonable or desirable to be expended for ~e proper education of such child of Thomas E Coohdge, provided the then hwng parents of such chdd shall request and approve such dmtnbut~on from principal, and upon the death of my son, Thomas E Coohdge, the Page I of 4 Pages Trust shall terminate and the hmounts then held for the benefit of each of his children shall be paid as follows' The income shall be paid sem~- annually to the person entitled to the principal thereof and one-third (1/3) of the principal thereof as then constituted shall be paid to the income beneficiary upon that beneficiary attaining 25 years of age, and upon that beneficiary attaining 30 years of age one-half (1/2) of the corpus of that beneficiary's share as then constituted shall be paid to that beneficiary, and upon the benefimmy attaining 35 years of age the balance of the corpus of that beneficlary's share shall be distributed but in the event any child of Thomas E Coohdge for whom an allocation of principal has been made should become deceased then the share to which such deceased child would have been entitled to receive shall be immediately paid to or for the benefit of the issue of that child, per stirpes, and if there be no such issue then to the representative of the estate of that child for distribution in accordance with that child's will, if any, otherwise to the person or persons entitled to receive the same under the intestate law of the jurisdiction in which that person was domiciled at the time of his or her death c) No provision has been made in this Will for my daughter Julia E Stolz, not because of any absence of motherly love by me for her, but because I am satisfied that she has adequate resources to maintain a comfortable standard of living by virtue of being a beneficiary of a trust created by her father, and by the income earned by her husband and her d) No title in the trusts hereby created, or m the income accruing therefrom, or in its accumulation, or m any share or shares thereof into which it may from time to time be divided, shall vest in any beneficiary and no beneficiary shall have the right or power to transfer, sign, anticipate, or encumber his or her interest in said Trust, or the ~ncome therefrom, prior to the actual distribution thereof by the Trustees or Trustee to such beneficiary Further, nmther the income nor the pnncipal of said Trust shall be liable in any manner, in the possession of the Trustee, for the debts, contracts, or engagements of any of the beneficiaries 4 I d~rect my Executor or Executors to pay out of the property which would otherwise become a part of the residuary trust, hereinabove estabhshed, all estate, inheritance, transfer and succession taxes, including interest and penalties thereon, which may be lawfully assessed by reason of my death I hereby waive on behalf of my estate any right to recover any part of such taxes, interest or penalties from any person, including any beneficiary of insurance on my life and anyone who may have received from me or from my estate any property which ~s taxable as a part of my estate 5 In addition to the powers conferred by law, my Executor or Executors and my Trustees, and their successors, are empowered a To invest any part of the trust corpus ~n such securities, Investments, or other property as may be deemed advisable and proper, ~rrespectlve of whether the same are authorized for the investment of trust funds under the laws of any governing jurisdiction b With respect to any corporation, the stocks, bonds, or other securities of which may be held, to vote in person or by proxy on any shares of stock, to consent to the merger, consolidation or reorganization of such corporations, to consent to the leasing, mortgaging, or sale of the property of any such corporations, to make any surrender, exchange or substitution of such stocks, bonds, or other secunUes as an incident to the merger, consolidation or reorganization of such corporations, to pay all assessments, subscnpuon8 and other sums of money which may be deemed wise and expedient for the protection and mmnte~nance of the proportionate interest of the ~nvestment in such corporations, to exercise any option or privilege which may be conferred upon the holders of such stocks, bonds, or other securities of such corporations either for the conversion of the same into other secuntles or for the purchase of additional secunUes, and to make any and all necessary payments which may be required in connection therewith, and generally to have and exercise as to all such stocks, bonds, and other secunUes, the powers of an individual owner who is not under trust obligation c To hold the trust corpus in one or more consolidated funds in which separate shares shall have undivided interests Page 2 of 4 Pages d To sell at pubhc or private sale for cash or upon credit, or partly for cash and partly on credtt, and upon such terms and condtt~ons as shall be deemed proper, any part or parts of the trust estate, and no purchaser at any such sale shall be bound to tnqmm mto the expediency or propriety of any such sale or to see to the apphcat~on of the purchase money arising therefrom e To keep on hand and uninvested such moneys as may be deemed proper and for such period as may be found expedtent f To compromise, settle, or arbitrate any clmm or demand ~n favor of or agatnst the trust estate g And authorized m the d~scharge of fiductary duties, to employ counsel and to determine and to pay such counsel reasonable compensatton which shall be charged against the pnnctpal or ~ncome of the trust fund, and shall further be entttled to charge against the pnnmpal or income such other reasonable expenses and charges as may be necessary and proper to ~ncur for the proper dtscharge of fiduciary duttes and for the proper management and admtmstrat~on of the trust estate h In maktng any d~ms~on of property ~nto shares for the purpose of any d~stnbutmn thereof dtrected by the provisions of the trust, to make such d~vts~on or d~stnbutton, e~ther tn cash or ~n ktnd, or partly m cash and partly tn kind, as shall be deemed most expedtent, and tn making any dtv~s~on or dtstr~bunon tn k~nd may allot any specific security or property or any undtvtded ~nterest therexn to any one or more of such shares, and to that end may apprmse any or all of the property so to be allotted and the judgment as to the propriety of such allotment and as to the relattve value for purposes of dtstnbutton of the secunttes or property so allotted shall be final and conclusive upon all persons ~nterested ~n the trust or tn the thVtSlOn or dtstnbutlon thereof ~ Authorized to register any shams of stock or other assets of any trust tn their own names or in the name of a nominee j To mtmn and ~nvest tn shares of stock of my Trustee k To retmn any ~nvestments ~ncludlng mutual funds whtch I may own at the time of my death and ~n adthtlon to tnvest any part of the Trust corpus ~n such mutual fund or mutual funds as may be deemed advisable or proper, irrespective of whether the same are authorized for the ~nvestment of trust funds under the laws of any govermng jurisdiction I To determtne from ttme to time whether all or some portion of mahzed capital gains shall be treated as ordinary ~ncome for dmtnbut~on to a beneficiary or treated as prmc~pal to he retmned as part of the corpus, and such destgnat~on need not be consistent from one year to another 6 I hereby nomtnate, constttute and appoint my sons who are PHILIP W COOLIDGE, THOMAS E COOLIDGE as Trustees of the Trusts hem~nabove created, but should both of them cease serwng as Trustees, then I nominate, constitute and appoint Manufacturers and T~aders T~ust Company and ~ts successors, One West H~gh Street, Carhsle, Pennsylvama 17013 as alternate or successor Trustee, prowded that ~t shall accept such appointment and agree that compensation for tts sermces shall not exceed one-half of one percent of the value of the corpus as ~ts annual compensation, and that it shall receive no other compensation for its services, otherwise the successor Trustee instead of Manufacturers and Traders Trust Company shall be as nomtnated by the Trustee or T~ustees destrmg to cease serving as such or by the beneficiaries of the Trust, in rather case w~th the approval of the Orphans' Court D~v~s~on of the Cumberland County Court of Common Pleas 7 I hereby nominate, constitute and appotnt my sons who are PHILIP W COOLIDGE, THOMAS E COOLIDGE as Executors of thts my Last Wall and Testament, but should both of them fatl to quahfy or cease servtng as such, then m such event I nominate, constitute and appoint Manufacturers and Traders Trust Company and ~ts successors, One West H~gh Street, Carhsle, Pennsylvama, 17013 as alternate or successor Executor, I further dtmct that none of them shall be reqmred to post any bond to secure the fatthful performance of his, her, or tts duties tn the Commonwealth of Pennsylvama, or ~n any other junsdtctton Page 3 of 4 Pages IN WITNESS WHEREOF, I have hereunto set my hand and seal to th~s m_..y L_as} Wdl and Testament wntt.en on four (4) pages, th~s ~.~i day of lS::L~e_..~.~.tdd~'~, 2003 (SEAL) Eleanor U Coohdge Stgned, sealed, pubhshed and declared by ELEANOR U COOLIDGE, the Testat~tx above- named, as and for her Last Will and Testament, ~n our presence, who, ~n her presence, at her request, and ~n the presence of each other, have hereunto subscribed our names as attesting w~tnesses Page 4 of 4 Pages CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Eleanor U. Coolidge Date of Death: March 24, 2004 Will No. Admin. No. 21-04-0301 To the Register: I certify that notice of (beneficial Interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on: June 15, 2004. Name Address Philip W. Coolidge 30 Arlington St., Winchester, MA 01890 Thomas E. Coolidge 265 Mooreland Drive, Carlisle, PA 17013 Julia Coolidge-Stolz 2 Gillis Dr., N. Reading, MA 01864 Notice has now been given to all persons entitled thereto under Rule 5.6)a) except NO EXCEPTIONS Date: 6/15/04 ~~.~_~ ~ Signature Name: Robert G. Frey Address: 5 South Hanover Street ..Carlisle, Pennsylvania 1701.~ Capacity: Personal Representative X Counsel for Personal Representative IN RE: ELEANOR U. ' IN THE COURT OF COMMON PLEAS OF COOLIDGE, · CUMBERLAND COUNTY, PENNSYLVANIA DECEASED · ORPHANS' COURT DIVISION NO. 21-03-936 / JURY TRIAL DEMANDED PRAECIPE TO THE CLERK OF THE ORPHANS' COURT: Please file the attached Affidavit of Robert G. Frey, Esquire, of record in this matter. SAIDIS, SHUFF, FLOWER & LINDSAY Attorneys for Respondents Date: I I~t ~ '-~ 'f- ~ /James D. Flower, Jr., EsqLgr~' "-/Attorney ID #27742 26 West High Street Carlisle, PA 17013 Phone: 717-243-6222 -. Fax: 717-243-6486 SAID1S .. SHUFF, FLOWER - & LINDSAY 26 W. High S~reet Carlisle, PA -- AFFIDAVIT The undersigned does hereby certify as follows: 1. I am an attorney licensed to practice in the Commonwealth of Pennsylvania, since December, 1986. Since admission to the Bar, I have practiced law at 5 South Hanover Street, Carlisle, Pennsylvania, at the law office formerly known as the Law Office of Robert M. Frey, and now known as Frey and Titey Law Offices. 2. I am a partner in the law firm of Frey and Tiley. 3. Since the summer of 1989, our office represented Warren F. Coolidge and Eleanor U. Coolidge in various matters, primarily related to estate planning. 4. On or about October 25, 1991, Mr. and Mrs. Coolidge executed substantially similar Wills, which Wills left the residue of the estate in Trust, the income to be paid to the surviving spouse during the spouse's lifetime, and on death, the Trust was to be divided into three equal shares, one share for each of the Coolidge's children, the shares to be held in Trust distributing income to the Coolidge's children until such time as each child's oldest child attained 18 years of age. At such time, the income interest of the Coolidge's child would terminate in favor of his or her children. 5. On several occasions both Mr. and Mrs. Coolidge executed new Wills making certain changes in their testamentary plan since the Wills of 1991. Eleanor U. Coolidge also executed new Wills making certain changes in her testamentary plan subsequent to the death of her husband. None of the subsequently executed Wills provided for any of three (3) children to receive a share of the residue of the estate outright. I do hereby swear that the information contained in this Affidavit is true and correct to the best of my knowledge based on personal recollection and based on my review of our office files pertaining to Warren F. Coolidge and Eleanor lJ. Coolidge. Re'bert G. Frey ~ Sworn and subscribed before me on the .<~%-/-~-day of October, 2004. Notary public TRISHA A LIESS, NOTARY PUBLIC BOROUGH OF CARLISLE, CUMBERLAND CO., P LAW OFFICES SAIDIS, SH[JFF~ FLOWER & LINDSAY 26 W. HIGH STREET 2109 MARKET STREET CARLISLE, PA 17013 . CAMP HILL, PA 17011 PHONE (717) 243-6222 PHONE (717) 737-3405 IN RE: ELEANOR U. · IN THE COURT OF COMMON PLEAS OF COOLIDGE, · CUMBERLAND COUNTY, PENNSYLVANIA DECEASED - ORPHANS' COURT DIVISION · NO. 21-03-936 [~0~ JURY TRIAL DEMANDED PRAECIPE TO THE CLERK OF THE ORPHANS' COURT: Please file the attached Affidavit of Robert G Frey, Esquire, of record in this matter. SAIDIS, SHUFF, FLOWER & LINDSAY Attorneys for Respondents ~./// 3ames Bi Flowe~, Jr., Esq~ Attorney ID #27742 26 West High Street Carlisle, PA 17013 Phone: 717-243-6222 Fax: 717-243-6486 SAIDIS SHUFF, FLOWER & LINDSAY 26 W. High Street ...... Carlisle, PA IN RE: ESTATE OF : IN THE COURT OF COMMON PLEAS OF ELEANOR U. COOLIDGE, CUMBERLAND COUNTY, PENNSYLVANIA DECEASED NO. 21-09-936 ORPHANS' COURT DIVISIION AFFIDAVIT I, Robert G. Frey, hereby certify that attached hereto is a true and correct copy of the Federal Estate Tax Return that I filed as attorney for the Executors of the Estate of Eleanor U. Coolidge on November 5, 2004 by mailing the same by first class mail to the Internal Revenue Service. Attached also is a true and correct copy of the certificate of mailing. 1 further certify that the return was prepared by me based on financial statements provided to me by the Executors and based on my review of the financial accounts of Eleanor U. Coolidge. Based on my review of these financial records, I certify that the return is a true and correct statement of the assets of the Estate of Eleanor U. Coolidge to the best of my knowledge. Robert G. Frey, Esquire 1. D. No. 46397 5 South Hanover Street Carlisle, PA 17013 Sworn and subscribed before me on the lffh day of November, 2004. Notary l~ublic IN RE: ELEANOR U. : IN THE COURT OF COMMON PLEAS OF COOLIDGE, Deceased : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : NO. 21-03-936 IN RE: RESPONDENTS' MOTION FOR SUMMARY JUDGMENT BEFORE HOFFER, P.J., and OLER, j.1 ORDER OF COURT AND NOW, this 12th day of November, 2004, upon consideration of Respondents' Motion for Summary Judgment, and of the briefs submitted by counsel for Petitioner and counsel for Respondents,2 the motion for summary judgment is denied. THIS CASE is consolidated with the case at No. 21-04-301 Orphans' Court (Estate of Eleanor U. Coolidge). BY THE COURT J./Wesley Oler, Jr., R. Mark Thomas, Esq. N 101 S. Market Street ~li Mechanicsburg, PA 17055 Attorney for Petitioner ~,~ JuliaCoolidge-Stolz /~[~/Itl([~ T6 i Guido, J., did not participate in the consideration or disposition of this case. 2 This matter was on the oral argument list for November 10, 2004. It was submitted on briefs. James D. Flower, Jr., Esq. Saidis, Shuff, Flower & Lindsay~ 26 West High Street Carlisle, PA 17013 Attorney for Respondents Thomas E. Coolidge and Philip W. Coolidge Robert M. Frey, Esq. ~ 5 South Hanover Street / A~omey for the Estate of Eleanor U. Coolidge :rc ROBERT M FREY 5 S HANOVER ST CARLISLE COKHONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN *' BUREAU OF INDIVIQUAL TAXES INlERITANCE TAX DIVISION PO BOX ZB06Dl HARRISBURG PA 11128-0601 REV-483 EX AFP (03-05) 05-30-Z005 COOLIDGE 03-Z4-Z004 Zl 04-0301 CUMBERLAND ZOl ELEANOR U PA 17013 A.ount R..itt.d MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper crBdi to your account, submit the upper portion of this for. with your tax payment. CUT ALONG THIS LINE _~ RETAIN LOWER PORTION FOR YOUR FILES ~ nV':'Ar-a.A'lW11'~:'lI!J.....j(il"AtJYfer"d".Wtm!mrr!tJ'N'.lRll'.lm!!lm,.............................. OF PENNSYL'ANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN 1(1( ESTATE OF COOLIDGE ELEANOR U FILE NO.2l 04-0301 ESTATE TAX DETERMINATION ACN 201 DATE 05-30-2005 1. Credit For State Deatt Taxes as Verified .00 2. Pennsylvania Inheritarce Tax Assessed (Excluding Discount ard/or Interest) .00 3. Inheritance Tax Asses!ed by Other States or Territories of the United States (Excluding Discount a d/or Interest) .00 4. Total Inheritance Tax Assessed .00 5. Pennsylvania Estate T x Due .00 TAX CREDITS: PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID c' , ; '~ , , I TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 -IF PAID AFTER THIS DATE, SEE REVERSE SIDE !IF TOTAL QUE IS LESS THAN $1, NO PAYHENT IS RElIUIRED FDR CALCULATIDH OF AQDITIDHAL INTEREST. IF TOTAL QUE IS REFLECTED AS A "CREDIT" ICRI, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FDR INSTRUCTIDHS.1 <O_~ ~...... BUREAU OF INDIVIDUAL TAxeS('(~" ,i j INHERITANCE TAX DIVISION ..._,__ PO BOX 280601 HARRISBURG PA 17128-0601 ~, ;-.,- COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ',NOTICE OF DETERMINATION AND ' ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN '* REY-1UEXlFPU2_Ml , ~ f" '> ?f:' JU',i,-1J 'd ~',-~ 06-07-2005 COOLIDGE 03-24-2004 21 04-0301 CUMBERLAND 202 ELEANOR U CLEr" 'Y fir-\ lit"" ORc-.i ,~~ '1'(' rnl lOT, .. i--' r'~,;';'J \ \...) ", ,.,' '...,"', il " ROBERT M FREY('! I'i': _,'0 5 S HANOVER sr~I., CARLISLE Mount Renltt.d PA 17013 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, su~it the upper portion of this for. with your tax pay.ant. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ..... RE-y=73rEir-AFP--m:-ozi-----iii-Ncific'E--oF--IiET'E-R'iiINAficiN-AND-ASSESSMENT------------------------ ---- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER .. ESTATE OF COOLIDGE ELEANOR U FILE NO.21 04-0301 ACN 202 DATE 06-07-2005 ESTATE TAX DETERMZNATZON 1. Credit For State Death Taxes as Verified .00 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) .00 3. Inheritance Tax Assessed by Other States or Territories of tha United States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assessad .00 5. Pennsylvania Estate Tax Due .00 6. Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return .00 7. Additional Pennsylvania Estate Tax Due .00 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 -IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YOU HAY BE ~ -~~- DUE A REFUND. SEE REVERSE SIDE OF THIS FOHN FOR INSTRUCTIONS.I ., ~ IN RE: ELEANOR lJ. COOLIDGE : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYL VANIA : ORPHANS' COURT DIVISION . ./ : NO. 21-03-936 and Julia Elizabeth Coolidge-Stolz, Petitioner v. : NO. 21-04-301 Thomas Edward Coolidge and Philip Warren Coolidge, Respondents : CONSOLIDATED NOTICE OF APPEAL Notice is hereby given that Julia Elizabeth Coolidge-Stolz, Petitioner above named, hereby appeals to the Superior Court of Pennsylvania from the Decree Nisi entered on the 19th day of May. 2005. This Decree Nisi has been entered in the docket as evidenced by the attached copy orlhe docket entry. ~~ R. Mark Thomas, Esquire Attorney for Petitioner 10#41301 10] S. Market Street Mechanicsburg, PA 17055 (7]7) 796-2100 C-) C'') \..- !"......." vA CERTIFICATE OF SERVICE I. R. Mark Thomas. Esquire. hereby certify that I am this day servmg a copy of the 1oregoing document upon the persons and in the manner indicated below, which service satisfies the requirements of the Pennsylvania Rules of Civil Procedure, by hand-delivering a copy of same to: .James D. Flower, Jr., Esq. A ttorney for Respondents 26 West High Street Carlisle, PA 17013 Robert M. Frey, Esq. Attorney for the Estate of Eleanor U. Coolidge 5 South Hanover Street Carlisle. PA 17013 The Honorable J. Wesley Oler, Jr. Cumberland County Courthouse Carlisle.PA 17013 Michele A. Eline Court Reporter Cumberland County Courthouse Carlisle. P A 17013 ~b~ R. Mark Thomas, Esquire 101 S. Market St. Mechanicsburg, P A 17055 Date: June .2005 Glenda Farner Strasbaugh Register of Wills & Clerk of the Orphans' Court Ma~orie A. Wevodau First Deputy Kirk S. Sohonage. Esquire Solicitor One Courthouse Square Carlisle. Pa. 17013 (717) 240-6345 FAX (717) 240-7797 OFFICES OF l\tgisttr of miUs aub QCltrk of tfJt l!f)rpbans' QCourt I!:ountp of I!:umberlanb June 20, 2005 Prothonotary Superior Court of Pennsylvania 100 Pine Street Suite 400 Harrisburg PAl 71 0 1 Dear Sir: Enclosed you will find a Notice of Appeal and Certificate of Service on the following case: Estate of Eleanor U. Coolidge Docket No. 21-03-0936 & 21-04-0301 This notice was filed with the Clerk of Orphans' Court on June 17,2005. Respectfully, ~~1k4~JZ Glenda Farner Strasbaugh 6 Clerk of the Orphans' Court Enc: Notice of Appeal Certificate of Service Docket Entries Check for Docketing fee COMMONWEALTH OF PENNSYLVANIA David A. Szewczak, Esq. Prothonotary Patricia A. Whittaker Deputy Prothonotary Superior Court of Pennsylvania Middle District June 22, 2005 100 Pine Street. Suite 400 Harrisbure:. PA 17101 717-772-1294 \Vww.~upcrior.court.statc, pa.us Ms. Mary C. Lewis Register of Wills & Orphans' Court Clerk Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 Re: 1016 MDA 2005 In Re: Eleanor U. Coolidge Julia Elizabeth Coolidge-Stolz, Appellant v. Thomas Edward and Philip Warren Coolidge Dear Ms. Lewis: Enclosed please find a copy of the docket for the above appeal that was recently filed in the Superior Court. Kindly review the information on this docket and notify this office in writing if you believe any corrections are required. Appellant's counsel is also being sent a Docketing Statement, pursuant to Pa.RAP. 3517, for completion and filing. Please note that Superior Court Dockets are available on the Internet at the Web site address printed at the top of this page. Thank you. Very truly yours, David A. Szewczak Prothonotary , ( KRC "'1 --.J 11:39A.M. Appeal Docket Sheet Docket Number: 1016 MDA 2005 Page 1 of 3 June 22, 2005 Superior Court of Pennsylvania - In Re: Eleanor U. Coolidge Julia Elizabeth Coolidge-Stolz, Appellant v. Thomas Edward and Philip Warren Coolidge Initiating Document: Notice of Appeal Case Status: Active Case Processing Status: June 22, 2005 Journal Number: Case Category: Orphans' Court Consolidated Docket Nos.: Awaiting Original Record CaseType: Related Docket Nos.: Next Event Type: Receive Docketing Statement Next Event Type: Original Record Received SCHEDULED EVENT Next Event Due Date: July 6, 2005 Next Event Due Date: August 1, 2005 6/22/2005 3023 --J 11:39A.M. Appeal Docket Sheet Docket Number: 1016 MDA 2005 PaQe 2 of 3 June 22, 2005 Superior Court of Pennsylvania '* Appellant Pro Se: I FP Status: Appellee Pro Se: IFP Status: Appellee Pro Se: IFP Status: COUNSEL INFORMATION Coolidge-Stolz, Julia Elizabeth Appoint Counsel Status: No Appellant Attorney Information: Attorney: Thomas, R. Mark Bar No.: 41301 law Firm: Address: 101 S Market St Mechanicsburg, PA 17055-3851 Phone No.: (717)796-2100 Fax No.: (717)796-3600 Receive Mail: Yes E-Mail Address: Receive E-Mail: No Coolidge, Thomas Edward and Philip Warren Appoint Counsel Status: Appellee Attorney Information: Attorney: Flower, James D. Bar No.: 27742 law Firm: Address: Saidis, Shuff, Flower & Lindsay 26 West High Street Carlisle, PA 17013 Phone No.: (717)243-6222 Fax No.: Receive Mail: Yes E-Mail Address: Receive E-Mail: No In Re: Eleanor U. Coolidge Appoint Counsel Status: No Appellee Attorney Information: Attorney: Frey, Robert M. Bar No.: 6274 law Firm: Frey & Tiley Address: 5 S Hanover Street Carlisle, PA 17013 Phone No.: (717)243-5838 Fax No.: (717)245-6441 Receive Mail: Yes E-Mail Address: Receive E-Mail: No :1 _J FEE INFORMATION Fee Date 6/22/05 6/22/2005 Fee Name Notice of Appeal Fee Amt 60.00 Paid Amount 60.00 Receipt Number 2005SPRMD000518 3023 11:39A.M. Appeal Docket Sheet Docket Number: 1016 MDA 2005 Page 3 of3 June 22, 2005 Superior Court of Pennsylvania - TRIAL COURT/AGENCY INFORMATION Court Below: Cumberland County Court of Common Pleas County: Cumberland Date of Order Appealed From: May 19, 2005 Date Documents Received: June 21,2005 Order Type: Decree Division: Orphans' Court Judicial District: 9 Date Notice of Appeal Filed: June 17, 2005 OTN: Judge: Oler, Jr., J. Wesley Judge Lower Court Docket No.: 21-03-936 21-04-301 ORIGINAL RECORD CONTENTS Original Record Item Filed Date Content/Description Date of Remand of Record: BRIEFS Filed Date DOCKET ENTRIES Docket EntryfDocument Name Party Type Notice of Appeal Filed Filed By June 22, 2005 Appellant Coolidge-Stolz, Julia Elizabeth June 22, 2005 Docketing Statement Exited (Civil) Middle District Filing Office 6/22/2005 3023 .,"0, . . : . ~ ~ Register of Wills of Cumberland County TO: Prothonotary Superior Court of Pennsylvania 100 Pine Street Suite 400 HarrisburgPA 17101 Date: June 20, 2005 Estate of Eleanor U. Coolidge c Docket No. 21-03-0936 & 21-04-0301 Please acknowledge receipt of the above Notice of Appeal by signing and returning this form. proth;n4.-....4.~ Superior Court of Pennsylvania lOll{) ~2J)cf) Superior Court Docket Number Date Received Received in Superior Court JUN 2 1 20UJ MIDDLE IN RE: : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYL VANIA : ORPHANS' COURT DIVISION : NO. 21-03-936 ..C( PO. ~/~DY-.301 ELEANOR LJ. COOLIDGE ST A TEMENT OF MATTERS COMPLAINED OF ON APPEAL AND NOW. comes the Petitioner. Julia Elizabeth Coolidge-Stolz, M.D., by and through her counsel. R. Mark Thomas, Esquire, and pursuant to this court's order of June 20, 2005, files a Concise Statement of Matters Complained of on Appeal: ISSUES RAISED ON APPEAL 1. It was an abuse of discretion for the trial court to deny Petitioner's request for a trial by jury under 20 Pa.C.S. * 777(c). 2. The court erred in finding that a confidential relationship did not exist between the.decedent and her son. Respondent Thomas E. Coolidge. Such a finding is not supported by the evidence. 3. The court erred in finding that the respondents did not receive a substantial benetit under the Will dated December 8. 2003. Such a finding is not supported by the evidence. 4. The court erred in its finding that the decedent did not suffer from a weakened intellect for a significant period of time prior to and/or on the date of execution of the Will dated Decembcr 8. 2003. Such a finding is not supported by the evidence. 5. The court's characterization of Petitioner's "unmeritorious" attempt to have a guardian appointed for her mother reveals bias of judge against Petitioner in light of fact that only a few minutcs of testimony were presented and Petitioner was not afforded opportunity to testify. \/1--- 6. The court's finding that Petitioner's relationship with the decedent was less than harmonious is not supported by the evidence. 7. In light of all of the testimony and documentary evidence submitted, it was an abuse of discretion for the court to find that Petitioner, Petitioner's witnesses and Petitioner's documcntary evidence were not credible. Although the court makes no credibility holdings in its Adjudication and Decree, such a judgment of the lack of credibility of Petitioner's case must be inferred from the tenor of the Adjudication and Decree. WHEREFORE, Petitioner intends to raise these Issues 111 her appeal of the court's Adjudication and Decree. Respectfully submitted, xWJ~ R. Mark Thomas, Esquire 10# 41301 101 S. Market Street Mechanicsburg, PA 17055 (717) 796-2] 00 . CERTIFICATE OF SERVICE L R. Mark Thomas, Esquire, hereby certify that I have served a true and correct copy of the within document on the following by depositing a true and correct copy of the same in the U.S. Mail at Mechanicsburg, Pennsylvania, First Class Postage pre-paid, which service satislies the requirements of the Pennsylvania Rules of Civil Procedure, addressed to: James D. Flower, Jr., Esq. Attorney for Respondents 26 West High Street Carlisle, PA 17013 Robert M. Frey, Esq. Attorney for the Estate of Eleanor U. Coolidge 5 South Hanover Street Carlisle, PA 17013 ~J~ R. Mark Thomas, Esquire 101 S. Market St. Mechanicsburg, P A 17055 717-796-2100 Dale: July 5.2005 pCr{':?""fTl (r;~::r (\r. ,1_-/-.-,--,._".- '__'" ",",_ __I IN RE: ELEANOR U. COOLIDGE IN THE COURT OF COMMON PLEAS OF : CUMBERLANDCOUNTY, PENNSYL V Ar9"I$\" 1:3 23 Pi i ": t, 8 : ORPHANS' COURT DIVISION : NO. 21-04-301 CL~c< C' -, A, \. IN RE: ELEANOR U. COOLIDGE : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : NO. 21-03-936 ~ IN RE: OPINION PURSUANT TO PA. R.A.P. 1925 OLER, J., August 23, 2005. In this Orphans' Court matter involving an appeal from probate, a will contestant has appealed to the Pennsylvania Superior Court from a decree nisi that dismissed her challenge to the will based upon undue influence.l The question of whether a decree nisi is an appealable order,z and whether the issues raised on appeal have been waived due to the contestant's failure to file timely exceptions to the decree nisV are beyond the scope of this opinion. The bases for the appeal have been expressed in a statement of matters complained of on appeal as follows: 1. It was an abuse of discretion for the trial court to deny Petitioner's request for a trial by jury under 20 Pa.C.S. S 777( c). 2. The court erred in finding that a confidential relationship did not exist between the decedent and her son, Respondent Thomas E. Coolidge. Such a finding is not supported by the evidence. 3. The court erred in finding that the respondents did not receive a substantial benefit under the Will dated December 8, 2003. Such a finding is not supported by the evidence. 4. The court erred in its finding that the decedent did not suffer from a weakened intellect for a significant period of time prior to and/or on the I Notice of Appeal, filed June 17,2005. 2 See Pa. O.c.R. 7.1, Pa. R.A.P. 341, Pa. R.C.P. 227.1, 1038; see also In re Contest of Election of November 4, 2003,858 A.2d 143, 145 (Pa. Commw. 2004). 3 See Pa. O.C.R. 7.1; see also Chalkey v. Roush, 569 Pa. 462, 805 A.2d 491 (2002). date of execution of the Will dated December 8, 2003. Such a finding is not supported by the evidence. 5. The court's characterization of Petitioner's "unmeritorious" attempt to have a guardian appointed for her mother reveals bias of judge against Petitioner in light of fact that only a few minutes of testimony were presented and Petitioner was not afforded opportunity to testify. 6. The court's finding that Petitioner's relationship with the decedent was less than harmonious is not supported by the evidence. 7. In light of all the testimony and documentary evidence submitted, it was an abuse of discretion for the court to find that Petitioner, Petitioner's witnesses and Petitioner's documentary evidence were not credible. Although the court makes no credibility holdings in its Adjudication and Decree, such a judgment of the lack of credibility of Petitioner's case must be inferred from the tenor of the Adjudication and Decree.4 The Decree Nisi from which the contestant has appealed to the Superior Court was accompanied by an Adjudication containing Findings of Fact, Discussion, and Conclusions of Law.5 The present opinion is written pursuant to Pennsylvania Rule of Appellate Procedure 1925(a) to supplement the Adjudication in several areas addressed by the statement of matters complained of on appeal. STATEMENT OF FACTS Three children were born of the marriage of Eleanor U. Coolidge and her husband, who predeceased her: Thomas Edward Coolidge, Philip Warren Coolidge, and Julia Elizabeth Coolidge-Stoltz.6 In November of 2003, when Eleanor U. Coolidge was 75,1 her daughter Julia Elizabeth Coolidge-Stoltz initiated an action at No. 21-03-936 Orphans' Court (Cumberland County) to have her declared incompetent on an emergency basis.8 4 Statement of Matters Complained of on Appeal, filed July 5, 2005. 5 Adjudication and Decree Nisi, May 19,2005. 6 N.T. 4, Hearing, November 17,2003; NT 22, Hearing, March 24, 2005. 7 NT 129, Hearing, March 3, 2005; N.T. 38, Hearing, February 28, 2005. 8 Petition for Appointment of Emergency Guardian and Stay of Sch[ e Jduled Sale of Assets, filed November 12,2003. The petition did not specifically indicate whether a guardian ofthe person, guardian ofthe estate, or both was being requested. Id. 2 In response to the petition, the undersigned judge scheduled an emergency hearing during a trial term9 to receive evidence on the issue of whether Eleanor U. Coolidge should be adjudicated an incapacitated person on an emergency basis. to At the hearing, the lucid and resolute testimony of Eleanor U. Coolidge was received and gave the court absolutely no reason to believe that an emergency adjudication of incompetency would be appropriate. I I She testified, inter alia, that she and her daughter had been estranged "for a long time" 12 and that she did not want to be visited by her.13 When the time initially allotted for the hearing expired, the court, pursuant to an agreement of counsel, issued an order directing that the record remain open and providing for further evidence in the matter to be received by deposition.14 The suggestion in the statement of matters complained of on appeal recited above that the court refused to permit Julia Elizabeth Coolidge-Stoltz to present her own testimony for consideration is not supported by the record and is not a fair characterization of the circumstances. 15 Notwithstanding the stipulated order leaving the record open, Petitioner Julia Elizabeth Coolidge-Stoltz filed no depositions to support the petition for an emergency guardianship, made no request that the record be declared closed or for any other action by the court, and filed no petition for adjudication of incapacity on a non-emergency basis. The petition being apparently no longer pursued, no order was entered adjudicating Eleanor U. Coolidge incapacitated on an emergency basis, or otherwise. Her daughter's attempt to have her declared incompetent infuriated Eleanor U. Coolidge, and she announced almost immediately after her testimony that she intended to 9 See N.T. 13, November 17, 2003. 10 Order of Court, November 12, 2003. II See N.T. 3-14, Hearing, November 17, 2003. 12 NT. 7, Hearing, November 17, 2003. 13 NT. 6-7, November 17,2003; see also NT. 57-58, 77-80, Hearing, March 3, 2005. 14 Order of Court, November 17,2003. 15 The present counsel for Julia Elizabeth Coolidge-Stoltz was not representing her at the time of the hearing on the emergency guardianship petition. See Praecipe To With[d]raw Appearance, filed February 23,2004; Praecipe To Enter Appearance, filed February 23, 2004; N.T. 117, Hearing, March 3, 2005. 3 omit Julia Elizabeth Coolidge-Stoltz from her Will.16 Within three weeks she had carried out this decision.17 In so doing, she utilized the services of her long-time attorney, Robert M. Frey, Esq., former president of Dickinson Law School, who procured the attendance of Herbert E. Myers, M.D., a psychiatrist, at the signing. IE Following the death of Eleanor U. Coolidge on March 24, 2004, the Cumberland County Register of Wills issued a decree admitting to probate the aforesaid will, at No. 21-04-301 Orphans' Court (Cumberland County).l9 An appeal from probate was filed by Julia Elizabeth Coolidge-Stoltz on July 2, 2004.20 For some reason, this appeal from probate was filed in the guardianship case at No. 21-03-936 Orphans' Court (Cumberland County) rather than in the estate case. The court subsequently issued an order consolidating the two dockets?l The appeal from probate filed by Julia Elizabeth Coolidge-Stoltz sought a vacation of the decree admitting the will to probate, alleging (a) that the testatrix had lacked testamentary capacity at the time of the execution of the will and (b) that the will had been procured by undue influence.22 The court was further asked to "direct that the questions concerning the decedent's sound mind and the alleged undue influence be tried by a jury. . . .,,23 The issue of lack of testamentary capacity was subsequently not 24 pursued by the contestant. 16 N.T. 117-118, Hearing, March 3, 2005; NT 78-79, Hearing, March 24, 2005; N.T. 94-95, Hearing, February 28, 2005. )7 See Last Will and Testament of Eleanor U. Coolidge, dated December 8, 2003. 18 N.T. 88-94, 134, 142, 145-148, Hearing, February 28,2005. 19 Decree of Probate and Grant of Letters Testamentary, issued March 29, 2004. 20 Notice of Appeal, filed July 2,2004. 21 Order of Court, November 12,2004. " Petition for Citation, filed July 2, 2004. 23 Petition for Citation, filed July 2, 2004, at 5. 24 See Petitioner's Post Trial Brief, April 28, 2005; see also Respondents' Supplemental Brief, May 9, 2005. 4 The contestant's request for a jury trial was denied.25 Also denied was a motion for summary judgment filed by proponents of the wil1.26 A hearing on the will contest was held on February 28, 2005, March 3, 2005, and March 24, 2005. The record of this hearing comprised 50 exhibits and 440 pages oftranscript. Based upon the evidence presented at the hearing, the court, in its capacity as fact- finder, made the following findings of fact: 1. Petitioner/Appellant is Julia Elizabeth Coolidge-Stolz, M.D., an adult individual residing at 2 Gillis Drive, North Reading, Massachusetts. 2. Respondents are Thomas Edward Coolidge, an adult individual residing at 265 Mooreland Avenue, Carlisle, Cumberland County, Pennsylvania, and Philip Warren Coolidge, Esq., an adult individual having a mailing address of 950 Walnut Bottom Road, P.O. Box 15243, Carlisle, Cumberland County, Pennsylvania. ' 3. Petitioner and Respondents are the only children of Eleanor U. Coolidge, a resident of a facility known as Green Ridge Village, 210 Big Spring Road, Newville, Cumberland County, Pennsylvania. 4. By virtue of an instrument dated December 20, 2002, Respondent Thomas Edward Coolidge received a power of attorney from his mother, Eleanor U. Coolidge. 5. The exercise of this power by Respondent Thomas Edward Coolidge was consistent with the principal's best interests, and his general conduct toward his mother was consistently representative of that of a loving and devoted son. 6. Eleanor U. Coolidge died on March 24,2004, at the age of75. 7. The decedent died testate by virtue of a will executed on December 8, 2003, while she was a resident in the assisted living section of Green Ridge Village. 8. Under the will, the decedent devised and bequeathed her estate in a trust to be administered by her sons in two equal shares as follows: ... 9. The corpus of the trust will be about $1,240,000.00. 10. Under the will, the trustees were Respondents. II. Under the will, the powers of the trustees were described as .,. 12. Under the will, the executors were Respondents. 25 Order of Court, July 30, 2004; Order of Court, September 30, 2004; Order of Court, October 12,2004. 26 Order of Court, November 12, 2004. 5 13. The will differed from the decedent's immediately prior will, dated October 24, 2002, as modified by a codicil dated December 26, 2002, in that (a) it eliminated a bequest oftwo lamps to Petitioner, (b) it eliminated a gift to Petitioner and her child(ren) of an interest in the residuary trust equivalent to the interest of Respondents and their children, and (c) it eliminated a designation of Petitioner as co-trustee and co-executor. (footnotes omitted). 14. The omission of Petitioner as a beneficiary under the will was explicit: No provision has been made in this Will for my daughter Julia E. Stolz, not because of any absence of motherly love by me for her, but because I am satisfied that she has adequate resources to maintain a comfortable standard of living by virtue of being a beneficiary of a trust created by her father, and by the income earned by her husband and her. 15. Although the relationship between the decedent and Petitioner had been less than harmonious for years, the change in testamentary disposition evidenced in the will sub judice was immediately precipitated by the decedent's resentment at Petitioner's unmeritorious attempt to have her declare incompetent in November of200327 16. This decision of the decedent to change her will was the product of her independent will and was not directed, suggested, inspired or influenced in any way by Respondent Thomas Edward Coolidge. 17. At the time of the execution of the will sub judice the decedent, although not in ideal physical or mental health, did not suffer from a weakened intellect of the type that rendered her confused, forgetful, disoriented, or otherwise susceptible to pressure or influence from other persons, including her children, and she was lucid and competent. 18. At the time of the execution of the will a confidential relationship did not exist, nor had it existed, between the decedent and her son, Respondent Thomas Edward Coolidge. 19. As a practical matter, the benefit to Respondent Thomas Edward Coolidge from the revision of the will sub judice will be less than $6,000.00 28 per year. With respect to the contentions in the contestant's statement of matters complained of on appeal that (a) the evidence did not support a finding that a confidential relationship did not exist between the decedent and her son, Thomas E. Coolidge, (b) the 27 The court refused to grant that petition, following a hearing at which the decedent, among others, testified. See Order of Court, November 20, 2003. 28 Adjudication and Decree Nisi, May 19,2005. 6 evidence did not support a finding that respondents did not receive a substantial benefit under the will dated December 8, 2003, (c) the evidence did not support a finding that the decedent did not suffer from a weakened intellect, and (d) the evidence did not support a finding that the contestant's relationship with the testatrix was less than harmonious, the following may be noted. First, as to a confidential relationship, the credible evidence in the form of testimony of Eleanor U. Coolidge,29 Thomas E. Coolidge,30 Michael B. Devlin (certified public accountant),31 Philip W. Coolidge,32 and Judith Foster Wali (niece of Eleanor U. Coolidge),33 revealed a relationship between Thomas E. Coolidge and his mother which was characterized by a solicitous execution of her wishes on his part and an absence of subservience on her part. It did not lead to a conclusion that the parties did not deal on equal terms or that the son exerted an over-mastering influence upon the mother. Second, as to the benefit received by respondents under the testatrix's new will, it was noted in the earlier Adjudication that an increase of only $5,810.00 annually in an estate of approximately $1,240,000.00 was involved.34 This conclusion was supported by evidence in the record in the form of testimony of Michael B. Devlin (certified public accountant).35 Third, as to the testatrix's alleged weakened intellect, the mental acuity of Eleanor U. Coolidge was demonstrated by the clarity and cogency of her own testimony shortly before the execution of the challenged will,36 and by testimony of Renee Kreamer 29 N.T. 9-10, Hearing, November 17, 2003. 30 N.T. 24-28, 62-63, Hearing, March 24, 2005; N.T. 131-132, 135, Hearing, March 3, 2005. 31 N.T. 32, 34-44, Hearing, March 24, 2005; Respondents' Ex. 9. 32 N.T. 113, Hearing, March 3, 2005. J3 N.T. 98-99, Hearing, March 3, 2005. 34 Adjudication and Decree Nisi, May 19,2005. 35 N.T. 30, 34-38, 40, Hearing, March 3, 3005; Respondents' Ex. 10. J6 N.T. 2-14, Hearing, November 17, 2003. 7 (Assisted Living Administrator at Eleanor U. Coolidge's residential facility),37 Robert M. Frey, Esq}8 and Herbert E. Myers, M.D. (psychiatrist).J9 Finally, as to the disharmony between the testatrix and the contestant, the long- term estrangement between mother and daughter was quite evident from the testimony of the testatrix,40 Robert M. Frey, Esq.,41 Joseph F. Brazel, M.D. (Eleanor U. Coolidge's primary care physician),42 Renee Kreamer (Assisted Living Administrator at Eleanor U. Coolidge's residential facility),43 Judith Foster Wali (niece of Eleanor U. Coolidge),44 Thomas E. Coolidge,45 and Philip W. Coolidge.46 In accordance with the court's findings, and in conjunction with a review of applicable legal principles and a set of conclusions of law, the following Decree Nisi was issued: AND NOW, this 19th day of May, 2005, upon consideration of the Appeal from Probate filed on behalf of Julia Elizabeth Coolidge- Stoltz, following a hearing held on February 28, 2005, March 3, 2005, and March [2]4, 2005, and for the reasons stated in the accompanying Adjudication, it is ordered, adjudged, and decreed that the appeal is dismissed.47 No exceptions were filed to the Decree Nisi. The contestant filed an appeal from the Decree Nisi to the Pennsylvania Superior Court on June 17, 2005. 37 NT. 45-49, 51-52, 54, 59, 87, Hearing, March 3, 2005. 38 NT 92-95, 97, Hearing, February 28,2005. 39 NT 142-148, Hearing, February 28, 2005. 40 NT. 6-7, Hearing, November 17,2003. 4t NT. 88, 94-98,109-111, Hearing, February 28,2005. 42 N.T. 165-166, Hearing, February 28, 2005. 43 N.T. 57-58, 63-64, 77-80, Hearing, March 3, 2005. 44 NT. 96-97,102-103, Hearing, March 3, 2005. 45 NT 55, 58-59, 65-71,78, Hearing, March 24, 2005. 46NT 105-107, Hearing, March 3, 2005. 47 Decree Nisi, May 19,2005. 8 DISCUSSION Although the original Adjudication for the most part addressed the issues pressed by the contestant on appeal, it may be amplified in the following particulars. First, with respect to the refusal of the court to accede to the contestant's request for a jury trial, it should be noted that it is within the court's discretion to empanel a jury in a case of the present type. See Act of April 16, 1992, P.L. 108, Sl, as amended, 20 Pa. C.S. S 777(c); In re Fickert's Estate, 461 Pa. 653, 337 A.2d 592 (1975). When a contest shall arise concerning the validity of a writing alleged to be testamentary, or concerning any matter other than as provided in subsections (a) and (b) of this section, the orphans' court division, in its discretion at any stage of the proceedings, may impanel a jury to decide any question of f: 48 act... . Second, in such a case the findings of a jury are merely advisory. In re Hunter's Estate, 416 Pa. 127, 205 A.2d 97 (1964); Act of April 16, 1992, P.L. 108, SI, as amended, 20 Pa. C.S. S 777(c). In the present case, the court had had the benefit of personally observing, and receiving testimony from, the testatrix shortly before the execution of the will in question. In addition, the issue of undue influence was not factually complicated, and primarily involved an application of legal principles to those facts. Under these circumstances, the court did not believe that the advice of a jury would be of substantial benefit. Second, with respect to the purported absence of evidence in the record to support the propositions that (a) a confidential relationship did not exist between the decedent and her son, Thomas E. Coolidge, (b) respondents did not receive a substantial benefit under the will dated December 8, 2003, (c) decedent did not suffer from a weakened intellect, and Cd) contestant's relationship with the testatrix was less than harmonious, the support in the record for the court's findings has been cited in the preceding section of this 48 Act of April 16, 1992, P.L. 108, ~1, as amended, 20 Pa. C.S. ~ 777(c)(emphasis added). 9 --t ~ C/ ~$ c? Q ~ G ~ ($ VI'" G>- III ;;> ? 'Z UJ a; 7 VI L>' ~ - \II ~ .oJ 0 (30- f; ::i VltJ (1 -;:r:- r ~ opinion. When the trial court sits as fact-finder, the court is "free to believe all, part, or none of the evidence presented." Makozy v. Makozy, 2005 PA Super. 110,114,874 A.2d 1160, 1167 (2005) (citing Stokes v. Gary Barbera Enterprises, Inc., 2001 PA Super. 239, 13, 783 A.2d 296, 297 (2001)). The Superior Court in Makozy also noted that when the trial court is sitting as the fact-finder it is "in the best position to weigh the evidence based upon its assessment of the witnesses' credibility." Makozy, 2005 P A Super. 110, 115,874 A.2d 1160, 1167 (2005). Third, with respect to the contention that the court's characterization of the emergency incompetency petition as "unmeritorious" indicated a lack of impartiality, it may be pointed out that contestant herself did not have sufficient confidence in the petition to pursue it following the testimony of her mother, that the record made on the petition lacked any basis for the court to deem an emergency appointment of a guardian necessary, and that the characterization was made in the context of reviewing the rationality of the testatrix's decision to omit her daughter from her will. For the reasons expressed in the court's initial Adjudication, as amplified herein, it is believed that the Decree Nisi declining to accede to the contestant's position in this matter was properly entered. BY THE COURT, R. Mark Thomas, Esq. 101 S. Market Street Mechanicsburg, PA 17055 Attorney for Petitioner Julia Elizabeth Coolidge-Stolz 10 :;of t; '" ~ ~ (/ ~ $ () James D. Flower, Jr., Esq. ~ l/) 26 West High Street a.- p c/I Carlisle, PA 17013 ? ~ 0- Attorney for Respondents C1 ? Thomas Edward Coolidge and ~ "7 Z Philip Warren Coolidge lJJ ~ ~ Robert M. Frey, Esq. ~ , ~ 5 South Hanover Street () Carlisle, P A 17013 c/I 0- ~ j Attorney for Estate of Eleanor U. Coolidge {t (J 0 -;; r 11 . Register of Wills of Cumberland County TO: Prothonotary Superior Court of Pennsylvania 100 Pine Street Suite 400 HarrisburgPA 17101 Date: August 26, 2005 Estate of Eleanor U. Coolidge . " Docket No. FIle Nos. 21-03-0936 and 21-04-0301, Superior Court No. 1016 MDA 2005 Please acknowledge receipt of Record for the above by signing an_ming this form. ea In Superior Court AUG 2 9 2005 MIDDLE Prothonotary Superior Court of Pennsylvania Superior Court Docket Number Date Received n '-:0 _ --CJ '~_'~lo "-~-\-- ;..jj 7"' .....' <='.> = C-I' U> r"" -0 c..> ~1 :: ill c::> <J'l ~;n '~, ;>' . :> ::0 C') {t'\ o ( ") CJ .1 "]) ._ -rl ..-: i"=) --- \=-It "),----) ':"'-j' '(JL.1.l _ <.!:r ft~ <$'5 ::f::r ~oo ~~ ~s; - @ ~~ .,~ . ~&~ ....,(1-..... I?\ V) '"'- -/ ....:J ;;:; IN RE: ELEANOR U. COOLIDGE IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA ORPHANS' COURT DIVISION NO. 21-03-936 IN RE: ELEANOR U. COOLIDGE IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA ORPHANS' COURT DIVISION NO. 21-04-301 APPEAL FROM PROBATE BEFORE OLER, J. DECREE NISI AND NOW, this 19th day of May, 2005, upon consideration of the Appeal from Probate filed on behalf of Julia Elizabeth Coolidge-Stoltz, following a hearing held on February 28,2005, March 3, 2005, and March 4, 2005, and for the reasons stated in the accompanying Adjudication, it is ordered, adjudged, and decreed that the appeal is dismissed. BY THE COURT, R. Mark Thomas, Esq. 10 1 S. Market Street Mechanicsburg, PA 17055 Attorney for Petitioner Julia Elizabeth Coolidge-Stolz James D. Flower, Jr., Esq. 26 West High Street Carlisle, P A 17013 Attorney for Respondents Thomas Edward Coolidge and Philip Warren Coolidge .." ", ~," '\t IJ ."""~A-IO ::;,l';-..'r~'-.:u >:33:) Robert M. Frey, Esq. 5 South Hanover Street Carlisle, P A 17013 Attorney for the Estate of Eleanor U. Coolidge Qt :13 -- ('l~ ["Dr,;:: u:, {; );;1....... v-L IN RE: ELEANOR U. COOLIDGE IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-03-936 IN RE: ELEANOR U. COOLIDGE IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA ORPHANS' COURT DIVISION NO. 21-04-301 APPEAL FROM PROBATE BEFORE OLER, J. ADJUDICATION and DECREE NISI OLER, J., May 19,2005. In this appeal from probate, one of three children of a testatrix has challenged a Decree of Probate admitting to probate a certain will of the testatrix. The basis of the challenge is undue influence on the part of one of the other children.l A hearing was held on the appeal on February 28, 2005, March 3, 2005, and March 4,2005. For the reasons stated in this adjudication, the appeal will be denied. FINDINGS OF FACT 1. Petitioner/Appellant is Julia Elizabeth Coolidge-Stoltz, M.D., an adult individual residing at 2 Gillis Drive, North Reading, Massachusetts. 2. Respondents are Thomas Edward Coolidge, an adult individual residing at 265 Mooreland Avenue, Carlisle, Cumberland County, Pennsylvania, and Philip Warren Coolidge, Esq., an adult individual having a mailing address of 950 Walnut Bottom Road, P.O. Box 15243, Carlisle, Cumberland County, Pennsylvania. 1 See Petitioner's Proposed Findings of Fact and Petitioner's Proposed Conclusions of Law, filed May 12, 2005; Petitioner's Post-Trial Brief Re: Undue Influence, submitted April 28, 2005; C.C.R.P. 210-7 (issues not briefed deemed abandoned). 3. Petitioner and Respondents are the only children of Eleanor U. Coolidge, a resident of a facility known as Green Ridge Village, 210 Big Spring Road, Newville, Cumberland County, Pennsylvania. 4. By virtue of an instrument dated December 20, 2002, Respondent Thomas Edward Coolidge received a power of attorney from his mother, Eleanor U. Coolidge. 5. The exercise of this power by Respondent Thomas Edward Coolidge was consistent with the principal's best interests, and his general conduct toward his mother was consistently representative of that of a loving and devoted son. 6. Eleanor U. Coolidge died on March 24,2004, at the age of75. 7. The decedent died testate by virtue of a will executed on December 8, 2003, while she was a resident in the assisted living section of Green Ridge Village. 8. Under the will, the decedent devised and bequeathed her estate in a trust to be administered by her sons in two equal shares as follows: a) One (I) share for the benefit of my son, Philip W. Coolidge, the income from which shall be paid to him semi-annually until his oldest child shall attain 18 years of age, at which time the Trust shall be divided into equal shares for each of his then living children and the income from all of such shares shall continue to be paid to him so long as he shall live, except that from the principal of the share of any such child of his the Trustees or surviving Trustee may expend from principal whatever amount or amounts the Trustees or Trustee shall deem reasonable or desirable to be expended for the proper education of such child of Philip W. Coolidge, provided the then living parents of such child shall request and approve such distribution from principal, and upon the death of my son, Philip W. Coolidge, the Trust shall terminate and the amounts then held for the benefit of each of his children shall be paid as follows: The income shall be paid semi-annually to the person entitled to the principal thereof and one-third (1/3) of the principal thereof as then constituted shall be paid to the income beneficiary upon that beneficiary attaining 25 years of age, and upon that beneficiary attaining 30 years of age one-half (1/2) of the corpus of that beneficiary's share as then constituted shall be paid to that beneficiary, and upon the beneficiary attaining 35 years of age the balance of the corpus of that beneficiary's share shall be distributed but in the event any child of Philip W. Coolidge for whom an allocation of principal has been made should become deceased then the share to which such deceased child would have been entitled to receive shall be immediately paid to or for the benefit of the issue ofthat child, per stirpes, and if there 2 be no such issue then to the representative of the estate of that child for distribution in accordance with that child's will, if any, otherwise to the person or persons entitled to receive the same under the intestate law of the jurisdiction in which that person was domiciled at the time of his or her death. b) One (1) share for the benefit of my son, Thomas E. Coolidge, the income from which shall be paid to him semi-annually until his oldest child shall attaio 18 years of age, at which time the Trust shall be divided ioto equal shares for each of his then living children and the income from all of such shares shall continue to be paid to him so long as he shall live, except that from the principal of the share of any such child of his the Trustees or surviviog Trustee may expend from principal whatever amount or amounts the Trustees or Trustee shall deem reasonable or desirable to be expended for the proper education of such child of Thomas E. Coolidge, provided the then living parents of such child shall request and approve such distribution from principal, and upon the death of my son, Thomas E. Coolidge, the Trust shall termioate and the amounts then held for the benefit of each of his children shall be paid as follows: The income shall be paid semi-annually to the person entitled to the principal thereof and one-third (1/3) of the principal thereof as then constituted shall be paid to the income beneficiary upon that beneficiary attainiog 25 years of age, and upon that beneficiary attainiog 30 years of age one-half (1/2) of the corpus of that beneficiary's share as then constituted shall be paid to that beneficiary, and upon the beneficiary attainiog 35 years of age the balance of the corpus of that beneficiary's share shall be distributed but in the event any child of Thomas E. Coolidge for whom an allocation of principal has been made should become deceased then the share to which such deceased child would have been entitled to receive shall be immediately paid to or for the benefit of the issue of that child, per stirpes, and if there be no such issue then to the representative of the estate of that child for distribution in accordance with that child's will, if any, otherwise to the person or persons entitled to receive the same under the intestate law of the jurisdiction in which that person was domiciled at the time of his or her death. c) No provision has been made in this Will for my daughter Julia E. Stolz, not because of any absence of motherly love by me for her, but because 1 am satisfied that she has adequate resources to maintain a comfortable standard of living by virtue of being a beneficiary of a trust created by her father, and by the income earned by her husband and her. d) No title in the trusts hereby created, or in the income accruing therefrom, or in its accumulation, or in any share or shares thereof into which it may from time to time be divided, shall vest in any beneficiary and no beneficiary shall have the right or power to transfer, sign, anticipate, or encumber his or her interest in said Trust, or the income therefrom, prior to the actual distribution thereof by the Trustees or Trustee to such beneficiary. Further, neither the income nor the principal of said Trust shall be liable in any manner, in the possession of the 3 Trustee, for the debts, contracts, or engagements of any of the beneficiaries. 9. The corpus of the trust will be about $1,240,000.00. 10. Under the will, the trustees were Respondents. 11. Under the will, the powers of the trustees were described as follows: 5. In addition to the powers conferred by law, my Executor or Executors and my Trustees, and their successors, are empowered: a. To invest any part of the trust corpus in such securities, investments, or other property as may be deemed advisable and proper, irrespective of whether the same are authorized for the investment of trust funds under the laws of any governing jurisdiction. b. With respect to any corporation, the stocks, bonds, or other securities of which may be held, to vote in person or by proxy on any shares of stock; to consent to the merger, consolidation or reorganization of such corporations; to consent to the leasing, mortgaging, or sale of the property of any such corporations; to make any surrender, exchange or substitution of such stocks, bonds, or other securities as an incident to the merger, consolidation or reorganization of such corporations; to pay all assessments, subscriptions and other sums of money which may be deemed wise and expedient for the protection and maintenance of the proportionate interest of the investment in such corporations; to exercise any option or privilege which may be conferred upon the holders of such stocks, bonds, or other securities of such corporations either for the conversion of the same into other securities or for the purchase of additional securities, and to make any and all necessary payments which may be required in connection therewith; and generally to have and exercise as to all such stocks, bonds, and other securities, the powers of an individual owner who is not under trust obligation. c. To hold the trust corpus in one or more consolidated funds in which separate shares shall have undivided interests. d. To sell at public or private sale for cash or upon credit, or partly for cash and partly on credit, and upon such terms and conditions as shall be deemed proper, any part or parts of the trust estate, and no purchaser at any such sale shall be bound to inquire into the expediency or propriety of any such sale or to see to the application of the purchase money arising therefrom. 4 13. This will differed from the decedent's immediately prior will, dated October 24,2002, as modified by a codicil dated December 26,2002,2 in that (a) it eliminated a bequest of two lamps to Petitioner, (b) it eliminated a gift to Petitioner and her child(ren) of an interest in the residuary trust equivalent to the interests of Respondents and their children, and (c) it eliminated a designation of Petitioner as co-trustee and co-executor.3 14. The omission of Petitioner as a beneficiary under the will was explicit: No provision has been made in this Will for my daughter Julia E. Stolz, not because of any absence of motherly love by me for her, but because I am satisfied that she has adequate resources to maintain a comfortable standard of living by virtue of being a beneficiary of a trust created by her father, and by the income earned by her husband and her. 15. Although the relationship between the decedent and Petitioner had been less than harmonious for years, the change in testamentary disposition evidenced in the will sub judice was immediately precipitated by the decedent's resentment at Petitioner's unmeritorious attempt to have her declared incompetent in November of2003.4 16. This decision of the decedent to change her will was the product of her independent will and was not directed, suggested, inspired or influenced in any way by Respondent Thomas Edward Coolidge. 17. At the time of the execution of the will sub judice the decedent, although not in ideal physical or mental health, did not suffer from a weakened intellect of a type that rendered her confused, forgetful, disoriented, or otherwise susceptible to pressure or influence from other persons, including her children, and she was lucid and competent. 2 The codicil eliminated a bequest of a certain wall clock to Petitioner on the basis of ademption. 3 In addition, the new will indicated that certain household items of the testator that were to have been divided equally among the children under the prior will were subject to a prearranged distribution pattern and thus not encompassed by the new will. 4 This court refused to grant that petition, following a hearing at which the decedent, among others, testified. See Order of Court, November 20, 2003. 6 18. At the time of the execution of the will a confidential relationship did not exist, nor had it existed, between the decedent and her son, Respondent Thomas Edward Coolidge. 19. As a practical matter, the benefit to Respondent Thomas Edward Coolidge from the revision of the will sub judice will be less than $6,000.00 per year. DISCUSSION "Once a will has been probated, the contestant who claims that the will was procured by undue influence has the burden of proof." In re Estate 01 Angle, 2001 PA Super. 144, '42, 777 A.2d 114, 123. As expressed in Petitioner's brief in support of her appeal from probate, "a presumption of undue influence arises when the contestant establishes by clear and convincing evidence 'weakened intellect, confidential relationship and substantial benefit to the proponent [of the will].'" Petitioner's Post-Trial Brief Re: Undue Influence, at 1; see In re Estate 01 Luongo, 2003 PA Super. 171, '51, 823 A.2d 942,963; In re Estate olelark, 461 Pa. 52,60,334 A.2d 628, 632 (1975). "Once the will contestant fails to prove anyone of the three elements required to establish undue influence, his/her claim must necessarily fail." In re Estate olGlover, 447 Pa. Super. 509, 518 nA, 669 A.2d 1011, 1016 nA (1996). On the other hand, when the presumption has been successfully established by the contestant, ''the burden of proof shifts to the [proponent] to disprove undue influence by clear and convincing evidence. . .." Owens v. Mazzei, 2004 PA Super. 106, '11, 847 A.2d 700, 706. In such a case, the proponent must show, by clear and convincing evidence, "that the gifts [to him or her] in the will were free and voluntary, clearly understood and unaffected by undue influence, or imposition, deception or fraud." In re Thomas' Estate, 463 Pa. 284, 290, 344 A.2d 834, 837 (1975). In this context, weakened intellect "is typically accompanied by persistent confusion, forgetfulness and disorientation." Owens, 847 A.2d at 707. Even a 7 condition as serious as Alzheimer's disease does not necessarily render one susceptible to undue influence. In re Estate 01 Angle, 2001 P A Super. 144, '45, 777 A.2d 114, 123. A pertinent "inquiry is whether at the time of the execution of the document, the decedent was lucid and competent." Id. Being one's child and the recipient of a power of attorney does not, in itself, render the relationship a confidential one. Id. at '43,777 A.2d at 123. The existence of a confidential relationship is dependent upon "circumstances [which] make it certain that the parties did not deal on equal terms but that on one side there was an over-mastering influence. . .." In re Estate 01 Jakiella, 353 Pa. Super. 581, 586, 510 A.2d 815, 817 (1986); see In re Estate 01 Angle, 2001 PA Super. at '51, 777 A.2d at 125. The question of substantial benefit is, of course, case specific, and in this regard the gift in question must be viewed in the context of the entire estate of which it is a part. See In re Estate olZiel, 467 Pa. 531, 543, 359 A.2d 728,734-35 (1976). A five thousand dollar gift in a six thousand dollar estate is obviously of more significance than a five thousand dollar gift in a million dollar estate. Finally, conduct constituting undue influence consists of '''imprisonment of the body or mind . . . fraud, or threats, misrepresentations, or circumvention, or inordinate flattery or physical or moral coercion, [t]o such a degree as to prejudice the mind of the testator, to [d]estroy his free agency and to operate as a present restraint upon him in the making ofa wil1.'" Id. at 541, 359 A.2d at 733. As Justice Pomeroy noted, undue influence suggests a "strong and predatory character" who "prey[s] insidiously [upon the victim] in order to extract testamentary benefactions that would not otherwise be forthcoming." Id. at 543, 359 A.2d at 734-35. "Kindly care and solicitous attention do not amount to undue influence. ... Legitimate family and social relations are not prohibited though provisions of a will are thereby influenced and affected; such results are their natural and proper products." In re Brennan's Estate, 312 Pa. 335, 337-38, 168 A. 25,26 (1933). 8 In the present case, the court has found itself unable to agree with Petitioner that the parties' mother suffered, at the time of the execution of the will sub judice, from a weakened intellect of the type required for undue influence, that a confidential relationship existed, or had previously existed, between the mother and Respondent Thomas Edward Coolidge, or that Respondent Thomas Edward Coolidge received a substantial benefit from the change in the mother's will. In addition, in the court's view, the change complained of in the mother's will was the product of the decedent's understandable resentment at Petitioner's unmeritorious attempt to have her declared incompetent, and not the result of any persuasive effort, expressed or implied, subtle or otherwise, on the part of Respondent Thomas Edward Coolidge. CONCLUSIONS OF LAW 1. The court has jurisdiction over the parties and subject matter of this case. , 2. The will of Eleanor U. Coolidge dated December 8, 2003, and admitted to probate by decree dated March 29, 2004, was not the product of undue influence on the part of Respondent Thomas E. Coolidge and was properly admitted to probate by the Cumberland County Register of Wills. 3. The appeal from probate filed by Julia Elizabeth Coolidge-Stoltz must accordingly be dismissed. DECREE NISI AND NOW, this 19th day of May, 2005, upon consideration of the Appeal from Probate filed on behalf of Julia Elizabeth Coolidge-Stoltz, following a hearing held on February 28, 2005, March 3, 2005, and March 4, 2005, and for the reasons stated in the accompanying Adjudication, it is ordered, adjudged, and decreed that the appeal is dismissed. BY 1HE COURT, sf J. Weslev Oler. Jr. J. Wesley Oler, Jr., J. 9 R. Mark Thomas, Esq. 101 S. Market Street Mechanicsburg, PA 17055 Attorney for Petitioner Julia Elizabeth Coolidge-Stolz James D. Flower, Jr., Esq. 26 West High Street Carlisle, P A 17013 Attorney for Respondents Thomas Edward Coolidge and Philip Warren Coolidge Robert M. Frey, Esq. 5 South Hanover Street Carlisle, P A 17013 Attorney for the Estate of Eleanor U. Coolidge 10 .1 Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 2/17/2006 FREY ROBERT M 5 S HANOVER STREET CARLISLE, PA 17013 RE: Estate of COOLIDGE ELEANOR U File Number: 2004-00301 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after July I, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 3/24/2006 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~~~ Glenda Farner ~;a~ba~- Clerk of the Orphans' Court cc: File Personal Representative(s) Vb 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 COOLIDGE THOMAS E 265 MOORELAND AVENUE CARLISLE, PA 17013 _nnn_ fold ESTATE INFORMATION: SSN: 202-20-1460 FILE NUMBER: 2104-0301 DECEDENT NAME: COOLIDGE ELEANOR U DATE OF PAYMENT: 03/02/2006 POSTMARK DATE: 03/02/2006 COUNTY: CUMBERLAND DATE OF DEATH: 03/24/2004 NO. CD 006391 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $59,990.00 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: CHECK# 4010700049 SEAL INITIALS: MG RECEIVED BY: REGISTER OF WILLS $59,990.00 GLENDA FARNER STRASBAUGH REGISTER OF WILLS STATUS REPORT UNDER RULE 6.12 Name of Decedent: Eleanor U. Coolidge Date of Death: March 24. 2004 Will No. Admin. No. 21-04-0301 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes () No (X ) 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: February 1, 2007. 3. If the answer to No. 1 is Yes, state the following: (a) Did the personal representative file a fmal account with the Court? Yes () No ( ) (b) The separate Orphans' Court no. (if any) for the personal representative's account is: (c) Did the personal representative state an account informally to the parties in interest? Yes ( ) No ( ) (d) Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. /\~5[ ^ ~ \.' 0 . Robert G. Frey Date: February 27. 2006 5 South Hanover Street Carlisle. Pa 17013 (717) 243-5838 Capacity: ( ) Personal Representative r'..... . II d 0 . 1 U LZ :-! ( X) Counsel for Personal Representative v~ . REV-150Q EX (6-00) OFFICIAL USE ONLY .., COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV -1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ~L COUNTY CODE --9L OOm_ _ _ YEAR NUMBER DECEDENrS NAME (LAST, FIRST, AND MIDDLE INITIAL) ~ COOLIDGE ELEANOR ~ DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) ~ 3/24/2004 8/13/1928 W (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) C u SOCIAL SECURITY NUMBER 202-20-1460 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER W I- ~ ~CI) o It::~ w Q..O :J: 00 o 1t::..J Q..m Q.. c( [X] 1. Original Return D 4. Limited Estate [X] 6. Decedent Died Testate (Attach copy of Will) D 9. Litigation Proceeds Reeeived D 2. Supplemental Return D 3. Remainder Return (date of death prior to 12-13-82) D 4a. Future Interest Compromise (date of death after 12-12-82) [X] 5. Federal Estate Tax Retum Required D 7. Decedent Maintained a Living Trust (Attach copy of Trust) _ 8. Total Number of Safe Deposit Boxes D 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) D 11. Election to tax under See. 9113(A) (Attach Sch 0) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS .... Z w o z o Q. (/) W ~ ~ o o MICHAEL B DEVLIN FIRM NAME (If Applicable) BOYER & RITTER TELEPHONE NUMBER POBOX 668 CARLISLE, PA 17013 717-249-3414 o 900,423 o 43,150 522,160 o 1. Real Estate (Schedule A) (1 ) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) ! r. ", 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (4) (5) ~ .~") z o i= :3 :;:) t- o: ~ o W 0:: 6. Jointly Owned Property (Schedule F) (6) D Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) (" .. ""..,.",;.1 C~ o 8. Total Gross Assets (total Lines 1-7) (8) 1,465,733 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 117,439 15,184 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11 . Total Deductions (total lines 9 & 10) (11 ) 132,623 1,333,110 o 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) ( 12) ( 13) 14. Net Value Subject to Tax (line 12 minus Line 13) (14 ) 1,333,110 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax z rate, or transfers under Sec. 9116 (a)(1.2) o ~ 16. Amount of Line 14 taxable at lineal rate I- ~ ~ 17. Amount of Line 14 taxable at sibling rate o o 18. Amount of Line 14 taxable at collateral rate >< ~ 1 9. Tax Due 20. D o 1,333,110 o o x .0 ~ (15) x .0 45 (16) x.12 (17) x .15 (18) ( 19) o 59,990 o o 59,990 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPA YMENT > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 3W4645 1.000 Decedent's Complete Address: I. STREET ADDRESS 265 MOORELAND AVE CUMBERLAND CITY I STATE I ZIP CARLISLE PA 17013- Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 59,990 o o o Total Credits (A + 8 + C) (2) o 3. Interest/Penalty if applicable D. Interest E. Penalty o o Total Interest/Penalty (0 + E) (3) o 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) o 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 59,990 A. Enter the interest on the tax due. (5A) o (58) 59,990 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;. . c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . . . . d. receive the promise for life of either payments, benefits or care? . . . . . . . . . 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . .. D 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? D 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. D I=xI IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I haw examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief. it is true, correct and complete. Declaration of preparer other than the personal representative is based on all infonnation of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RElURN DATE Yes No D D D D ~ ~ ~ ~ ~ []I 2-"2. ~ e~-f t,~5 ~./\\) V eA llJl) For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. S 9916 (a) (1.1) (i)). For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 99116 (a) (1.1) (ii)) The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disdosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child tNenty-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 0% [72 P.S. 99116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 99116(1.2) [72 P.S. 99116(a)(1)). The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% (72 P.S. S 9116(a)(1.3)]. A sibling is defined. under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 3W4646 1.000 REV-1500 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS FILE NUMBER ELEANOR U COOLIDGE 21 04 00304 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1.804 Shares AIM COUNSELOR SER INVESCO HEALTH FUND 11,714 2 200 Shares ALLEGHENEY ENERGY 3 930 Shares ALLIED IRISH 4 457 Shares AQUILA INC 5 400 Shares BELL SOUTH 6 793 Shares BP PLC 7 200 Shares BP PRUDHOE BAY ROYALTY TRUST 2,585 27,156 1,874 10,572 38,714 5,964 8 1,200 Shares BRISTOL MYERS SQUIBB 28,854 9 20,000 Par CARMICHAELS PA SCHOOL DISTRICT 20,472 10 231 Shares CHEVRON TEXACO 19,995 11 20,000 Par COLONIAL PENN SCHOOL DISTRICT GIO BOND 20,000 12 178 Shares DEL MONTE FOODS 1,940 13 600 Shares DOMINION RESOURCES 37,635 14 450 Shares DUKE ENERGY 9,848 Total from continuation schedules 663,100 3W4696 1.000 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 900,423 . Estate of: ELEANOR U COOLIDGE 202-20-1460 Schedule B (Page 2) Item No. Description Value at Date of Death 15 20,000 Par EAST PENN PA SCHOOL DISTRICT 21,270 16 100.238 Shares EVERGREEN INVST DIV BOND FD 1,575 17 1,200 Shares EXXON MOBIL 48,510 18 200 Shares FPL GROUP 13,214 19 20,000 Par GETTYSBURG PA MONI AOTH 20,052 20 400 Shares H J HEINZ 14,660 21 400 Shares JOHN HANCOCK OPPORTUNITY FUND Dividend accrued on 3/24/2004 3,976 108 22 306 Shares KONINKLIJKE AHOLD 2,393 23 1,803 Shares M & T BANK Dividend accrued on 3/24/2004 161,008 721 24 10,000 Par PA STATE HIGHER EDUC FAC AUTH 10,968 25 20,000 Par PA STATE HIGHER EDUC FAC AUTH BOND 22,611 26 10,000 Par PA STATE HIGHER EDUC FACIL 10,382 27 200 Shares PENNSYLVANIA REIT 7,274 28 468 Shares PEPCO HOLDINGS INC Dividend accrued on 3/24/2004 9,433 117 29 600 Shares PETROLEUM & RESOURCES CORP 14,154 Total (Carry forward to main schedule) 362,426 or' Estate of: ELEANOR U COOLIDGE 202-20-1460 Schedule B (Page 3) Item No. Description Value at Date of Death 30 20,000 Par PITTSBURGH & ALLEGHENEY CNTY 20,619 31 100 Shares PPL 4,453 32 1,000 Shares ROYAL DUTCH PETROLEUM 46,205 33 200 Shares SCANA CORP 6,991 34 300 Shares TECO ENERGY INC 4,301 35 10,000 Par TOWANDA MUNI AUTH 10,029 36 405 Shares TRI-CONTlNENTAL CORP Dividend accrued on 3/24/2004 6,776 16 37 450 Shares UGI CORP 14,461 38 3,981.214 Shares VANGUARD GNMA FUND 0036- 09872705291 Dividend accrued on 3/24/2004 42,121 128 39 3,456.803 Shares VANGUARD LT CORP FUND 0028- 09872705291 Dividend accrued on 3/24/2004 33,566 120 40 3,635.488 Shares VANGUARD PA LT TAX-EXEMPT FUND 0077-09872705291 Dividend accrued on 3/24/2004 43,190 126 41 644 Shares VERIZON COMMUNICATIONS 23,261 42 1,653.24 Shares VANGUARD WELLESLEY FUND 0027- 09872706291 Dividend accrued on 3/24/2004 35,065 545 Total (Carry forward to main schedule) 291,973 ... Estate of: ELEANOR U COOLIDGE 202-20-1460 Schedule B (Page 4) Item No. Description Value at Date of Death 43 120 Shares ZIMMER HOLDINGS INC 8,701 Total (Carry forward to main schedule) 8,701 REV-1507 EX + (6-98) -- COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ELEANOR U COOLIDGE SCHEDULE D MORTGAGES & NOTES RECEIVABLE FILE NUMBER 21 04 00304 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 1 Par MORTGAGE - THOMAS & BETH COOLIDGE 43,150 TOTAL (Also enter on line 4, Recapitulation) $ 43,150 3W46AC 1.000 <If more space is needed, insert additional sheets of same size) REV-1508 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY . ESTATE OF ELEANOR U COOLIDGE FILE NUMBER 21 04 00304 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 CITIZENS BANK # 610090-081-9 85,113 2 LEGG MASON MONEY MARKET Interest accrued to 3/24/2004 50,954 19 3 M & T BANK - SAVINGS 15004204224361 Interest accrued to 3/24/2004 95,539 29 4 MEMBERS FIRST FCU #23772 96,589 5 VANGUARD PRIME MONEY MARKET Interest accrued to 3/24/2004 51,145 25 6 WAYPOINT BANK #4100009118 Interest accrued to 3/24/2004 90,674 38 7 WAYPOINT BANK # 1705006386 46,538 8 WAYPOINT BANK - CHECKING 100342583 Interest accrued to 3/24/2004 5,495 2 3W46AD 1.000 TOTAL (Also enter on line 5 Recaoitulation) $ (If more space is needed, insert additional sheets of the same size) 522,160 REV-1S11 EX + (12-99) SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA . INHERITANCE TAX RETURN RESIDENT' DECEDENT' ESTATE OF ELEANOR U COOLIDGE FILE NUMBER 21 04 00304 ITEM NUMBER A. B. 1. 1. 2. Debts of decedent must be reported on Schedule I. DESCRIPTION FUNERAL EXPENSES: CARLISLE COUNTRY CLUB, MEMORIAL SERVICE RECEPTION Total from continuation schedules . . · . . . · . · ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) PHILIP COOLIDGE/THOMAS COOLIDGE Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City Year(s) Commission Paid: 2005 State Zip Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3W46AG 1000 4. Claimant Street Address City State Zip Relationship of Claimant to Decedent Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 1 ATTORNEY & ACCOUNTANT FEES RELATING TO LITIGATION 2 CUMBERLAND LAW JOURNAL Total from continuation schedules . . . · · . . · . TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) AMOUNT 241 3,288 48,000 45,000 15 20,720 75 100 117,439 " Estate of: ELEANOR U COOLIDGE 202-20-1460 Schedule H Part 1 (Page 2) Item No. Description Amount 2 HOFFMAN ROTH FUNERAL HOME 3,238 3 REV JAMES GILCHRIST, HONORARIUM 50 Total (Carry forward to main schedule) 3,288 \. Estate of: BLEANOR U COOLIDGE 202-20-1460 Schedule H Part 7 (Page 2) 3 THE SENTINEL 100 Total (Carry forward to main schedule) 100 REV-1512 EX + (12-03) ... SCHEDULE I DEBTS OF DECEDENT, MORTGAGE liABiliTIES, & liENS COMMONWEAL TH OF PENNSYL VANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ELEANOR U COOLIDGE FILE NUMBER 21 04 00304 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH CENTRAL PENN MEDICAL GROUP 29 2 CONTIINUING CARE RX 6 3 THOMAS COOLIDGE-POA FEE 15,000 4 WEST SHORE EMS 149 3W46AH 2.000 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 15 184 REV-1513 EX+ (9-00) SCHEDULE J BENEFICIARIES .. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ELEANOR U COOLIDGE NUMBER I 1 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] TOW ELEANOR U COOLIDGE THOMAS & PHILIP COOLIDGE, TRUSTEES 265 MOORELAND AVE CARLISLE, PA 17013 100% Residue: 1,333,110 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Trust FILE NUMBER 21 04 00304 AMOUNT OR SHARE OF ESTATE 1,333,110 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 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 3W46AI 1000 TOTAL OF PART II - 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) $ o " J...J -0 'I- ~ OJ . Recoraed OtlCC of LAST WILL A~ TEST AMEN'JReglster of 'A'/lls ELEANOR U. COOLIDGE '04 MAR 29 1\11:47 I, ELEANOR U. COOLIDGE, widow, formerly of 365 Walnut Street 10 the Borough of Carhsle, and now of Green Ridge Village In West Pennsbor~,,'fE0wnshlp. ooth: of.rCumberJand County, Pennsylvama, bemg of sound and dlsposmg mmd, mem<*Y'"imdlunderstanduig, do hereby make, pubhsh and declare thiS as and for my Last WlIl and Testament, hereby revokmg and makmg vOId any and all WIlls by me at any time heretofore made 1 I dIrect my heremafter named Executor or Executors to pay all of my Just debts and funeral expenses as soon after my death as may be found convement to do so 2 All of the furmture and household goods and furmshmgs of mme which were prevIously located In my home at 365 Walnut Street 10 CarhsJe, have etther been given by me to the persons I wish to have them or arc bemg sold by my attorney-m-fact, Thomas E Coohdge, at whIch all three of my children are authonzed to bId for the same m accordance WIth arrangements I have agreed to With my attorney-m-fact 3 All of the rest, resIdue and remamder of my estate, real, personal and mIxed, and wheresoever the same may be SItuate, I gIve. deVise, and bequeath to my heremafter named Trustees, In trust, to receIve and to Invest the same, With a Vlew to selectmg ~uch Investments which wIll tend to preserve the purchasing power of the corpus consIstent WIth prudent management and such that the corpus as a whole wIll YIeld a reasonable annual Income consIstent With then prevalhng Investment condItIOns, to be dIvIded mto two equal shares as follows a) One (l) share for the benefIt of my son, Phlllp W Coohdge, the Income from whIch shall be paId to hIm semi-annually until hIS oldest chIld shall attam 18 years of age, at WhICh tIme the Trust shall be dIVIded Into equal shares for each of hiS then hvmg children and the Income from all of such shares shall contlOue to be paId to him so long as he shan live, except that from the prmclpal of the share of any such chlld of hiS the Trustees or survlvmg Trustee may expend from pnnclpal whatever amount or amounts the Trustees or Trustee shall deem reasonable or desuable to be expended for the proper education of such child of Philip W Coohdge, provIded the then hvmg parents of such child shall request and approve such dlstnbutIon from pnnclpal, and upon the death of my son, PhIhp W CoolIdge, the Trust shall term mate and the amounts then held for the benefit of each of hIS children shall be paid as follows The lDcome shall be paId semi- annually to the person entItled to the pnnclpal thereof and one-third (1/3) of the pnnclpal thereof as then constituted shall be paid to the Income beneflc13ry upon that beneficIary attamIng 25 years of age, and upon that benefIcIary attammg 30 years of age one-half (1/2) of the corpus of that beneficiary's share as then constituted shall be paid to that benefIcIary, and upon the beneficiary attammg 35 years of age the balance of the corpus of that beneficiary's share shall be dlstnbuted but m the event any child of PhJilp W Coohdge for whom an allocation of prmclpal has been made should become deceased then the share to whIch such deceased chtld would have been entItled to receive shall be Immediately paId to or for the benefit of the Issue of that Child, per stupes, and If there be no such Issue then to the representative of the estate of that child for dIstnbutIon In accordance WIth that chlld's WIll, If any, otherWIse to the person or persons entitled to receive the same under the mtestate law of the JUrIsdIctIon m which that person was domIciled at the tIme of hiS or her death b) One (I) share for the benefit of my son, Thomas E CoolIdge, the Income from which shall be paid to him semi-annually untIl hJS oldest child shall attain ) 8 years of age, at whIch time the Trust shall be dIVIded mto equal shares for each of hIS then hvmg children and the Income from all of such shares shall contmue to be paId to hIm so long as he shall hve. except that from the pnnclpal of the share of any such chIld of hIS the Trustees or survIving Trustee may expend from pnnclpal whatever amount or amounts the Trustees or Trustee shall deem reasonable or deSirable to be expended for the proper educal10n of such chIld of Thomas E Coohdge, prOVided the then hVlng parents of such chtld shall request and approve such dlstnbutlOn from prmclpal, and upon the death of my son, Thomas E Coohdge, the Page 1 of 4 Pages 'I....., Trust shall tenmnate and the amounts then held for the benefIt of each of his children shall be paId as follows' The Income shall be paId semi- annually to the person entitled to the pnnclpal thereof and one-third (1/3) of the prmclpal thereof as then constituted shall be paId to the income beneficiary upon that beneficIary attaining 25 years of age, and upon that benefIcIary attammg 30 years of age one-half (1/2) of the corpus of that beneficiary's share as then constituted shall be paid to that beneficiary, and upon the beneflclcuyattammg 35 years of age the balance of the corpus of that beneficiary's share shall be dlstnbuted but In the event any chIld of Thomas E CoolIdge for whom an allocatIon of pnnclpaJ has been made should become deceased then the share to which such deceased child would have been entitled to receIve shall be Immediately paId to or for the benefit of the Issue of that chlld. per stupes, and If there be no such Issue then to the representative of the estate of that child for dlstnbutlOn In accordance WIth that chlld's wlll, If any, otherWise to the person or persons entitled to receive the same under the mtestate law of the Junsdlctlon In whlch that person was domiCIled at the tIme of hiS or her death c) No provISIon has been made In thiS Will for my daughter Juha E Stolz, not because of any absence of motherly love by me for her, but because [ am satisfied that she has adequate resources to mamtam a comfortable standard of It vmg by vIrtue of bemg a beneficIary of a trust created by her father. and by the Income earned by her husband and her d) No Utle In the trusts hereby created, or In the Income accrumg therefrom. or In Its accumulatIOn, or 10 any share or shares thereof mto whIch 11 may from tJrne to tIme be diVIded, shall vest m any benefICiary and no benefICiary shall have the nght or power to transfer, sIgn, antICIpate, or encumber hiS or her mterest In saId Trust. or the Income therefrom. prior to the actual dlstnbu(Jon thereof by the Trustees or Trustee to such benefiCiary Further. neIther the Income nor the pnncIpal of saId Trust shaH be liable In any manner, 10 the possessIOn of the Trustee, for the debts, contracts, or engagements of any of the beneflclanes 4 I dIrect my Executor or Executors to payout of the property whIch would otherwise become a part of the reSiduary trust, hereinabove estabhshed, all estate, mhentance, transfer and successIOn taxes, mcludmg mterest and penaltIes thereon, whIch may be lawfully assessed by reason of my death I hereby waive on behalf of my estate any nght to recover any part of such taxes, mterest or penaltIes from any person, mcludmg any benefiCIary of Insurance on my lIfe and anyone who may have receIved from me or from my estate any property whIch IS taxable as a part of my estate 5 In addltJOn to the powers conferred by law, my Executor or Executors and my Trustees. and theIr successors, are empowered a To Invest any part of the trust corpus In such secuntles, mvestments, or other property as may be deemed adVisable and proper, Irrespective of whether the same are authonzed for the Investment of trust funds under the laws of any govermng JUriSdIction b With respect to any corporatIOn. the stocks, bonds. or other seCUrities of which may be held, to vote In person or by proxy on any shares of stock, to consent to the merger, consolIdatIOn or reorganIzation of such corporatIons, to consent to the leasmg, mortgagmg, or sale of the property of any such corporatIOns, to make any surrender, exchange or subsUtutlOn of such stocks, bonds, or other seCUrItIes as an InCident to the merger, consohdatlon or reorgamzatIOn of such corporations, to pay all assessments. subscnptlons and other sums of money whIch may be deemed WIse and expedient for the protectIon and mamte;nance of the proportIOnate Interest of the mvestment In such corporatIOns, to exercise any option or pnvIlege which may be conferred upon the holders of such stocks, bonds, or other secuntles of such corporatIons eIther for the converSion of the same mto other secuntIes or for the purchase of addItIonal secuntIes, and to make any and all necessary payments which may be reqUired 10 connectIOn thereWith, and generally to have and exercise as to all such stocks, bonds, and other secuntles. the powers of an mdivldual owner who IS not under trust obhgatlOn C To hold the trust corpus In one or more consolIdated funds 10 whIch separate shares shall have undIVided Interests Page 2 of 4 Pages I' .... d To sell at pubhc or private sale for cash OJ upon credit, or partly for cash and partly on credJt, and upon such terms and condJtlons as shall be deemed proper, any part or parts of the trust estate, and no purchaser at any such sale shall be bound to mqUlre mto the expedIency or propnety of any such sale or to see to the apphcauon of the purchase money arising therefrom e To keep on hand and umnvested such moneys as may be deemed proper and for such penod as may be found expedIent f To compromise, settle, or arbJtrate any claim or demand In favor of or agamst the trust estate g And authonzed In the discharge of flduclary dutIes, to employ counsel and to determme and to pay such counsel reasonable compensation whJch shall be charged agamst the pnnclpal or Income of the trust fund, and shall further be entitled to charge agamst the pnnclpal or Income such other reasonable expenses and charges as may be necessary and proper to Incur for the proper discharge of fiduCIary duties and for the proper management and admlOlstratlOn of the trust estate h In makmg any dIVISIon of property 1Oto shares for the purpose of any dlstnbutlon thereof dtrected by the provIsIons of the trust, to make such dIVISIon or dlstnbutton, eIther In cash or In kmd, or partly In cash and partly In kmd, as shall be deemed most expedient, and In makmg any diVISIOn or dlstnbutJon 10 kmd may allot any specIfIc secunty or property or any undivided mterest therem to anyone or more of such shares, and to that end may appraise any or all of the property so to be allotted and the Judgment as to the propnetyof such allotment and as to the relatIve value for purposes of dJstnbutJon of the seCUritIes or property so allotted shall be fmal and conclUSive upon all persons mterested In the trust or In the dlvJslon or dlstnbutlOn thereof 1 Authonzed to regIster any shares of stock or other assets of any trust In their own names or 10 the name of a nommee J To retam and mvest In shares of stock of my Trustee k To retam any mvestments mc1udmg mutual funds which I may own at the time of my death and m addItion to Invest any part of the Trust corpus In such mutual fund or mutual funds as may be deemed adVIsable or proper, IrrespectIve of whether the same are authOrized for the mvestment of trust funds under the laws of any governmg JunsdlctlOn I To determme from tIme to ttme whether all or some portIon of reahzed capital gams shall be treated as ordmary Income for distnbutlOn to a benefICIaI)' or treated as pnnclpal to be retamed as part of the corpus, and such deSIgnatiOn need not be consistent from one year to another 6 I hereby nommate, constitute and appomt my sons who are PHILIP W COOLIDGE, THOMAS E COOLIDGE as Trustees of the Trusts heremabove created, but should both of them cease servmg as Trustees, then I nommate, constItute and appo1Ot Manufacturers and Tladers Tl ust Company and Its successors, One West HIgh Street, CarhsJe, Pennsylvama 17013 as alternate or successor Trustee, prOVIded that It shall accept such appOIntment and agree that compensation for Its services shall not exceed one-half of one percent of the value of the corpus as Its annual compensation, and that Jt shall receIve no other compensation for Its serVIces, otherWIse the successor Trustee Instead of Manufacturers and Traders Trust Company shall be as nommated by the Trustee or Tl ustees deSIrIng to cease serving as such or by the benefJClaneS of the Trust, 10 either case wJth the approval of the Orphans' Court DIVISion of the Cumberland County Court of Common Pleas 7 1 hereby nommate, constJtute and appomt my sons who are PHILIP W COOLIDGE, THOMAS E COOLIDGE as Executors of thiS my Last WIll and Testament, but should both of them fall to qualify or cease servmg as such, then In such event I nommate, constItute and appomt Manufacturers and Traders Trust Company and Its successors, One West High Street, CarlIsle, Pennsy I vama, 17013 as alternate or successor Executor, I further dlrecl that none of them shall be reqUired to post any bond to secure the faIthful performance of hiS, her, or Its duties tn the Commonwealth of Pennsylvama, or 10 any other JunsdlctlOn Page 3 of 4 Pages I A . '.f IN WITNESS WHEREOF, I have hereunto set my hand and :~~~~ Will and Testament wntt:n on four (4) pages, thIs ~ ~ day of 17. ,2003 er.... d~ lA.- E 6-Q;~~ (SEAL) Eleanor U Coolidge SIgned, sealed, pubhshed and declared by ELEANOR U COOLIDGE, the Testatllx above- named, as and for her Last Will and Testament, 10 our presence, who, 10 her presence, at her request, and In the presence of each other, have hereunto subscnbed our names as attestmg witnesses ~~, /j..~ 7~ t '0r-- ~ Page 4 of 4 Pages -;------1 l1"\.VD.A. D1Sl0nCal Ynr.es lor IN V bSCU (jLBL ,.f\. - 'Yal1bor Finance . . . D~"p 1 V _U-C~~~fI.~ . Yahoo! Mv Yahoo! Mail Search I the I.ll)eb . Search I ~K~OOr l!!"&'.NCE~tsiQn In . L~.r:J..1 .~~..,r.'.,.. ~ New User? ~ Finance Home - .t!tiJ Wednesday, June 2, 2004, 8: 19pm IT - U.S. Markets Closed. Welcome, Guest [Sign In] To track stocks & r Quotes & Info Enter Symbol (s): I e.g. YHOO, ^DJl GO I Symbol Lookup I Finance Searc INVESCO Advantage Health Sci A (IAGHX) ~: Enjoy 25 COMMISSION. ~ fREE trades, ~ll ~:i; AMEv.n~ADE-A:. On Jun 2: 14.71 1"' 0.05 (C ;~ft~1 25 Free Trades Over 210 Offices $50 Cash Bonus Historical Prices Get Historical Prices for: I Go.1 SET DATE RANGE ADVERTISEMENT Start Date: 1 Mar ..:J ~ J2004 Eg. 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To track stocks & r Quotes & Info Enter Symbol (5): J e.9. YHOO. ^ DJl Alleg heny Energy Inc (AYE) GO I Symbol Lookup I Finance Searc At 4 :OlPM ET: 14.37 l' 0.15 (1 "..'.._:.....~~lii;_:s..;i;, '" .. Co",lh";'.:"l'. LA: ..-w;&.......,_..~:.f,~... - .... "~.' J~";~ I. '.. ..1....' .. . . ~ 'I '.. ' - :ro,~~Z~t~~-;~~.~.~ ...~.;~~ r1' I:nj a}' 25 WMM15510N- fl" fRH1raCe5., j ,. ~~: AMERITl:ADE -A- 25 Free Trades Over 210 Offices $50 Cash Bonus GO./ Historical Prices Get Historical Prices for: J SET DATE RANGE (8 Daily r Weekly r Monthly r Dividends Only Start Date: J Mar -=:"J ~ j2004 Eg. Jan 1, 2003 End Date: J Mar ~ ~ J2004 Get prices' First I Prey I Next I Last PRICES Date Open High Low Close Volume Adj Close* 26-Mar -04 12.93 13.19 12.84 13.13 2,260,100 13.13 25-Mar~04 12.80 13.00 12.76 12.99 2,393,100 12.99 24-Mar-04 /J .~ :- 12.76 2,330,500 12.76 12.98 13.10 ------12.75 - 23-Mar -04 12.72 12.85 12.47 12.83 3,358,000 12.83 * Close price adjusted for dividends and splits. 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My ya.hoo] Mail Make_Y~t)C>olyour t1()I!I~Qas~ 0;~.:ir(:!1 i.i',,,' V..1eb Sea rch ~JI~oor FINANe E. Sign..!o ~~~ ..... . New User? Sign.LJP Finance Mome - Help Thursday, February 9,2006, 5:35PM ET - U.S. Markets Closed. Dow +0.230/0 Nasdaq -0.490/0 Home Inveshng News & Commentary Retirement 8r Planning Banking & Credit loans Taxes My Port [-1:j 'I< (.1 C' '1C IV ic// r..i!d (kCl. ~~tats ~:;toc ks t-,'1 iJ!.ual Fu nds FITs F,c):H.JS Optic'i1S ] nd \i~)tllf'~; Ci.n(~f~cy F'( L(cllJ~n GO I Symbol LOOkup I Finance Search Get Quotes BellSouth Corp. (BLS) ~ AMERITRADE IRA S.. 9. :" ~< L.'" .\ . (,. f'....t... M........i<rOSO.ft. . .. . M~~..e.!,2006 DeluXf ^ At 4:01PM ET: 29.26 f ~!~~ 1.5. J~~ .1r~,-d.~~ ~ .$ 7 .~~o_(:_~...tr~.Q~s Trade smart~r. Fr~~.Tra.Q~s Historical Prices Get Historical Prices for: IGOI SET DATE RANGE 2004 <~> Daily < :' Weekly <:. Monthly < :' Dividends Only Start Date: Mar End Date: Mar 21 25 2004 Eg. 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U5059 BR289 ELEANOR U COOLIDGE 265 MOORElAND AVE CARLISLE PA 17013 1 1 Checking Account Statement o Of 1 Beginning March 23, 2004 through April 22, 2004 S~_~cki ng SUMMARY Batance Calculation Previous Balance Checks Withdrawals Deposits & Additions Interest Paid Current Balance 85, 112. 98 .00 . 85, 112 . 98 - .00 + .00 + .00 '"' Bolance Averoge Dojly Balance 79,033.48 Interat Current Interest Rate Annual Percentage Yield Earned Number of Days Interest famed Interest Earned !fJtere5t Paid this Year .~ . (){)J, 14 .00 314.62 TRANSACTION DETAILS Withdrawals Other Withdrawals Date Amount Description 04/05 85,112.98 Closing Withdrawal Daily Balance Date Bat ance Date Balance Date Ba(lnce 04/05 .00 I NEWS FROM CITIZENS --NfED HELP FINANCING AN EDUCATION? Call our Education Finance DepartmElnt at 1-800.708-6684 to learn about products and services for your family. Ask specifically about our NO FEE Federal Stafford loan for Pennsylvania and Delaware residents. ::_e1:.:~: .~,~l t?. \".'..,~':I ELEANOR U COOLIDGE Guaranteed Money Market 610090-081-9 Previous Balance 85,112.98 e €> Total Withdrawals 85,112.98 Current Balance J)t) Esrtate of Eleanor U Coolidge ODD 3-24-04 Schedule E #2 Legg Mason Money Markey Balance per 3-31-04 statement 51,532 Adjust Transfer out 3-29-04 403 Tri-Continel Corp Div 3-25-04 Interest 3-31-04 John Handcock Opportunity Fund Div 3-31-04 M&T Bank Div 3-31-04 Pepco Holdings Div 3-31-04 (16) (19) (108) (721 ) ( 117) 50,954 Balance Date of Death . . . 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C2 t= J0- t- l- I- 0 z 2: -0"0 0 ::l =i. Co ... UI -i 0 0 I,() ...- .;;) ;; ..- <U~ % IX) \i) ~ (1) .:( u 0 Q) ('o,J tt") (<') t- ~~ ti ~ e N I- 0 ~ ro (;) . it) it) ?; :(<5 0 o$: l- t\) t") (f') ?; Pi 0 .c{ 0 0 0 .0 0 0 r z 0 0 <::;) 0 0 0 1'- ~~ - -~r*' IV!&IY BanK. . ACCOUNT NO. ACCOUNT TYPE 15004204224361 "&T "ARKET ADVANTAGE STATEMENT PERIOD PAGE FEB.18-HAY.17,2004 1 OF 1 00 0 04345""M 017 16942 ELEANOR U COOLIDGE 265 HOORELAND AVE CARLISLE PA 17013 INTEREST EARNED FOR ST~TEHc"T PERIOD INTEREST PAID YEAR TO DATE 408.10 93.44 STOHEHEDGE BEGINNING DEPOSITS & WITHDRAWALS & OTHER CURRENT ENDING BALANCE OTHER ADDITIONS SUBTRACTIONS INTEREST PAID BALANCE NO. I AHOUNT NO. I AHOUNT 95,474.55 01 0.00 11 95,567.98 93.43 0.00 ACCOUNT SUMMARY POSTING DEPOSITS, INTEREST W/DRAWALS & OTHER DAILY DATE TRANSACTION DESCRIPTION & OTHER ADDITIONS SUBTRACTIONS BALANCE 02-18-04 BEGINNING BALANCE $95,474.55 03-17-04 INTEREST PAY"ENT 64.50 95,539.05 03-31-04 INTEREST PAY"ENT 28.93 03-31-04 CLOSEOUT 95,567.98 0.00 ENDING BALANCE $0.00 ACCOUNT ACTIVITY ANNUAL PERCENTAGE YIELD EARNED = 0.85 /. AT "&T BANK, WE ARE CO""ITTED TO PROTECTING YOUR PERSONAL AND fINANCIAL INFORMATION. WHETHER YOU'RE BANKING ONLINE, BY PHONE OR AT ONE OF OUR BRANCHES WE WANT TO HELP YOU PROTECT YOUR PERSONAL INFORH~TION AND FINANCIAL ASSETS BY PROVIDING YOU WITH tlELFFUL ADVICE AND TIPS LOC~TED AT WWW."ANDTBANK.COH/SECURITY IF YOU HAVE ANY QUESTIONS, PLEASE CALL THE "&T TELEPHONE BANKING CENTER AT 1-800-724-2440. LOOBA (1/03) st Send Inquires to: 5000 Louise Drive PO Box 40 Mechanlcsburg, PA 17055 www.members1st.org Member's Statement of Account Main Switchboard: (717) 697-1161 or (BOO) 2B3-232B Call-24: (717) 697-4372 or (BOO) 2B3-4372 TOO: (717) 697-5312 or (BOO) 2B3-2328 ext. 5312 TeleBranch: (717) 795-6049 or (800) 237-7288 MEMBERS 1st FEDERAL CREDIT UNION TRANS EFF. DATE DATE ELEANOR U COOLIDGE 5000 LOUISE DRIVE ATT: CENTRAL FILES MECHANICSBURG, PA 17055 TRANSACTION DESCRIPTION SUFFIX:OO SAVINGS Y-T-D DIVIDENDS: TRUTH IN SAVINGS INFORMATION ANNUAL PERCENTAGE YIELD / 1.00% Account Number 237770 WE HAVE PARTNERED WITH CARLISLE EVENTS TO PROVIDE YOU WITH THE OPPORTUNITY TO ATTEND ONE OF THEIR EVENTS FREE OF CHARGE! SEE THE ENCLOSED INSERT FOR MORE INFORMATION. AMOUNT BALANCE 25.00 .00 --- ------------------------------------------------------------------------------ SUFFIX:05 INVESTMENT SVGS/MMA 013104 DIVIDEND 022904 DIVIDEND 033104 DIVIDEND Y-T-D DIVIDENDS: TRUTH IN SAVINGS INFORMATION ANNUAL PERCENTAGE YIELD ANNUAL PERCENTAGE YIELD EARNED / 1.25% / 1.25% 101.41 94.97 101.62 96290.50 96391.91 96486.88 96588.50 298.00 --- ------------------------------------------------------------------------------ FOR 2004 * IRA YTD * OTHER YTD * TOTAL YTD * TOTAL YTD * TOTAu YTD * DIVIDENDS DIVIDENDS DIVIDENDS WITHHOLDING FORFEITURES .00 298.00 298.00 .00 .00 NOTICE: SEE REVERSE SIDE FOR IMPORTANT INFORMATION. r M', , , - '. . " ": - 't -- ,--~f( THNa.nguarck.ROUr.. Eleanor U. Coolidge rv1arch 31, 2004, year-to-date Vanguard Prime Money Market Fund DIREC11~D BENEFICJARY PLAN (800) 284-7245 - Voyager Service Fund nutnber: 30 ...~ccount number: 9872705291 Statement nurnber: 508403000 ACCOUNT VALUE On 12/31/2003 $ 51,145.24 1/30 2/27 3/31 Trade date __l!~~,~!~_.__..__._..__...._. .."_""-- ____.._......... ...._.____-9.~I!~r..~~~':!.':'.!.____ Share .P!.~~____ __.?b.~r es transacted Balance on 12/31/2003 $ 1.00 Income dividend ACH $ 33.10 Income dividend ACH 30.31 Income dividend ACH 32.14 Balance on 3/31/2004 Income dividends $ 95.55 VANGUARD PRIME MONEY MARKET FUND *00 not alter this Invest-By-MaU slip. 'VIsI www.vanguard.com or call to change your address. separately. O [---"-1 [I 0 0: ,-"'1 [Oodl. DO , __ .___ , . ......._._. _.__... _J $ 0 O-["lOi onrl.O;---] , ._.... , L-J l--J .....i L.... $ [J,[l[JO,D[J[J.DL~~] $ r"', '-oe]' r~'-"'I!-lfl OOl L.-.J , L__J __J , L-._ L.........i ......._.. ._._ __J 0_., r--J [".....--' rJ [.ll........-..-; (----1 r-J ['-"1 , l_ .........1 :.......... ,.............._...1 .~ · L__ _-1 Ust each check $ Total amount $ 00301 0'872705291 308 $ 1 .00 January February March Annualized Compound Distribution yield annu~J yie~'p'~ya~~~ da~ O.760k 0.76010 2/02/2004 0.75 0.75 3/01/2004 0.74 0.74 4/01/2004 Directed Beneficiary Plan Eleanor U. Coolidge Pa gc 2 of 6 On 3/31/2004 $ 51,145.24 Tota.L~~L~~ .~\.Y..~.Q 51,145.240 51,145.240 51,145.240 51,145.240 51 t 145.240 . . Fund I Account no. 0030 / 09872705291 Make checks payable to: The Vanguard Group. 0030 VANGUARD VOYAGER SERVICE PO BOX 13750 PHILADELPHIA PA 19101-9897 '...11'.1.....1111......111.1..1111.1.1..1.111.1.1.1 2 2 - 6 3073 316B M3 '1 X 017897 III~ II 1111111 II 111111111111 m //1111 ~1I11 ,~ 11/1 m I~ I ~IIIIIIII . VIWay~qint p.o. Box 1711. Harrisburg. Pennsylvania 17105-1711 Member FDIC ELEANOR U COOLIDGE 265 MOORELAND AVE CARLISLE PA 17013-3752 017-14 RELATIONSHIP CHECKING OFFERS CD BONUS RATES. LOAN DISCOUNT RATES AND MANY MORE BENEFITS. STOP BY YOUR LOCAL BRANCH TODAY, OR CALL US AT 1-866-WAYPOINT (1-866-929-7646) . ACCOUNT TYPE OF ACCOUNT 4100009118 GMFA 30 DAY STATEMENT DATE 3-31-04 AVERAGE BALANCE 90.660.56 ---------------------------------------------------------------------------- 7( DATE 3/02 3/02 3/02 3/30 3/31 3/31 PREVIOUS BALANCE DEPOSITS WITHDRAWALS CHARGES INTEREST ENDING BAL.~NCE 3/02 * - - - - - - - - -INTEREST SUMMARY- - INTEREST EARNED FROM 2/29/04 TO 3/31/04 DAYS IN PERIOD INTEREST EARNED ANNUAL PERCENTAGE YIELD EARNED INTEREST PAID THIS YEAR INTEREST WITHHELD THIS YEAR - - - - - - TRANSACTION SUMMARY- TRANSACTION DEPOSITS/ DESCRIPTION CREDITS ELECTRONIC TRANSACTION 188.81 VGI-LT CORP IN INVESTMENT ELECTRONIC TRANSACTION 117.05 VGI-PA LT INV INVESTMENT ELECTRONIC TRANSACTION 104.98 VGI-IT TRSY IN INVESTMENT ELECTRONIC TRANSACTION 67.30 VGI-GNMA INV INVESTMENT ELECTRONIC TRANSACTION VGI.WELLESLY I INVESTMENT CLOSE OUT WITHDRAWAL INTEREST PAYMENT CHECKS/ DEBITS 545.13 37 . 91 91256.87 !H^NK YOU FOR BANKING AT WAYPOINT BANK 90,195.69 1.023.27 91,256.87 .00 37.91 .00 "If 31 39.19 .51 % 115.23 .00 * BALANCE 90384.50 90501.55 90606.53 90673.83 91218.96 37.91- .00 )0-502 (8102) Customer Service Toll-Free 1-866-WAYPOINT (1-866-929-7646) . In York Area 717/815-4500 www.waypointbank.com "" Way~qi.PJ P.O. Box 1711. Harrisburg. Pennsylvania 17105-1711 Member FDIC ELEANOR U COOLIDGE 265 MOORELAND AVE CARLISLE PA 17013-3752 013-180 RELATIONSHIP CHECKING OFFERS CD BONUS RATES. LOAN DISCOUNT RATES AND MANY MORE BENEFITS. STOP BY YOUR LOCAL BRANCH TODAY. OR CALL US AT 1-866-WAYPOINT (1-866-929-7646). ACCOUNT TYPE OF ACCOUNT 100342583 FOCUS FIFTY STATEMENT DATE 3-28-04 AVERAGE BALANCE 14.942.39 ---------------------------------------------------------------------------- * DATE 3/02 3/02 3/02 3/02 3/03 3/04 3/09 3/09 3/11 3/15 3/16 3/16 '1: _ _ _ - - - - - - - - - I NTEREST SUMMARY - - - - - - - - - INTEREST EARNED FROM 2/29/04 TO 3/28/04 DAYS IN PERIOD INTEREST EARNED ANNUAL PERCENTAGE YIELD EARNED INTEREST PAID THIS YEAR INTEREST WITHHELD THIS YEAR - - - - - - - - - TRANSACTION SUMMARY- - - - - - TRANSACTION DEPOSITS/ DESCRIPTION CREDITS ELECTRONIC TRANSACTION 169.05 VGI-GNMA INV INVESTMENT ELECTRONIC TRANSACTION 151.72 VGI-PA LT INV INVESTMENT ELECTRONIC TRANSACTION 145.90 VGI-LT CORP IN INVESTMENT ELECTRONIC TRANSACTION 30.31 VGI-PRIME MM INVESTMENT CHECK 713 ELECTRONIC TRANSACTION US TREASURY 303 sac SEC CHECK 721 ELECTRONIC TRANSACTION LEGG MASON WOOD BRKRGE DIV ELECTRONIC TRANSACTION LEGG MASON WOOD BRKRGE DIV CHECK 722 DEPOSIT ELECTRONIC LEGG MASON ELECTRONIC LEGG MASON PREVIOUS BALANCE DEPOSITS WITHDRAWALS CHARGES INTEREST ENDING BALANCE 3/02 895.00 478.00 52.00 376.66 TRANSACTION 600.00 WOOD BRKRGE DIV TRANSACTION 468.63 WOOD BRKRGE DIV CONTINUED ON NEXT PAGE CHECKSI DEBITS 20.00 12 .18 15.00 17.908.45 4.894.12 17.307.12 .00 1 .71 5.497.16 * 28 1.71 . 15 % 7.29 .00 * BALANCE 18077.50 18229.22 18375.12 18405.43 18385.43 19280.43 19268.25 19746.25 19798.25 19783.25 20159.91 20759.91 21228.54 ~OD-502 (&'02) Customer Service Toll-Free 1-866-WAYPOINT (1-866-929-7646) . In York Area 717/815-4500 www.waypointbank.com ~IWay~qi!'J p.o. Box 1711. Harrisburg. Pennsylvania 17105-1711 Member FDIC ELEANOR U COOLIDGE STATEMENT DATE 3-28-04 FOCUS FIFTY 100342583 013-180 PAGE 2 3 17 CHECK 725 4000.00 17228.54 3 17 CHECK 724 3629.06 13599.48 3 18 CHECK 727 4000.00 9599.48 3 18 CHECK 723 50.48 9549.00 3 23 ELECTRONIC TRANSACTION 849.94 10398.94 LEGG MASON WOOD BRKRGE DIV 3/23 ELECTRONIC TRANSACTION 676.91 11075.85 LEGG MASON WOOD BRKRGE DIV 3 23 CHECK 726 4000.00 7075.85 3 23 CHECK 728 800.00 6275.85 3 23 CHECK 731 380.00 5895.85 3 23 CHECK 730 190.00 5705.85 3 23 CHECK 729 181.58 5524.27 3 23 CHECK 733 23.82 5500.45 3 23 CHECK 732 5.00 5495.45 3 28 INTEREST PAYMENT 1.71 5497.16 * - - - .. - - , - - - - -CHECKS PAID- - - - .* NO. DATE AMOUNT NO. DATE AMOUNT 713 3-02 20.00 727 3-18 4000.00 721* 3-04 12 . 18 728 3-23 800.00 722 3 - 11 15.00 729 3-23 181.58 723 3-18 50.48 730 3-23 190.00 724 3-17 3629.06 731 3-23 380.00 725 3 - 1 7 4000.00 732 3-23 5.00 726 3.23 4000.00 733 3-23 23.82 THANK YOU FOR BANKING AT WAYPOINT BANK OD-S02l8lO2) Customer Service Toll-Free 1-866-WAYPOINT (1-866-929-7646) . In York Area 717/815-4500 www.waypointbank.com Y-IWayRRi,pJ ~O. Box 1711. Harrisburg. Pennsylvania 17105-1711 Member FDIC STATEMENT DATE 3-25-04 ELEANOR U COOLIDGE OR WARREN F COOLIDGE 265 MOORELAND AVE CARLISLE PA 17013-3752 011-730 RELATIONSHIP CHECKING OFFERS CD BONUS RATES. LOAN DISCOUNT RATES AND MANY MORE BENEFITS. STOP BY YOUR LOCAL BRANCH TODAY. OR CALL US AT 1-866-WAYPOINT (1-866-929-7646). , ACCOUNT TYPE OF ACCOUNT 1705006386 GMFA 30 DAY AVERAGE BALANCE 46.518.72 ---------------------------------------------------------------------------- PREVIOUS BALANCE 46,518.72 DEPOSITS .00 wiTHDRAwALS .00 CHARGES .00 INTEREST 18.86 ENDING BALANCE 46,537.58 * - - - - - - - - . - - -INTEREST SUMMARY- - - .. - - - - - - - - * INTEREST EARNED FROM 2/25/04 TO 3/25/04 DAYS IN PERIOD 29 INTEREST EARNED 18.86 ANNUAL PERCENTAGE YIELD EARNED .51 % INTEREST PAID THIS YEAR 60.21 INTEREST WITHHELD THIS YEAR .00 * - - - - - - - - TRANSACTION SUMMARY- - .. .. .. - .. - ... .. * TRANSACTION DEPOSITS! CHECKS! DATE DESCRIPTION CREDITS DEBITS BALANCE 3/25 INTEREST PAYMENT 18.86 46537.58 THANK YOU FOR BANKING AT WAYPOINT BANK 00..502 (8102) Customer Service Toll-Free 1-866-WAYPOINT (1-866-929-7646) . In York Area 717/815-4500 www.waypointbank.com A-M~ND6.D . Form 706 United States Estate (and Generation-Skipping Transfer) Tax Return (Rev. August 2004) Estate of a citizen or resident of the United States (see separate Instructions). Department of the Treasury To be filed for decedents dying after December 31,2003, and before January 1, 2005. Internal Revenue SfI'f'Ice For Paperwork Reduction Act Notice, see the separate Instructions. 1 a Decedent's first name and middle initial (and maiden name, if any) 1 b Decedent's last name OMS No. 1545-0015 2 Decedent's Social Security No. Executor's address (number and street including apartment or suite no. or rural route; city, town, or post office; state; and ZIP code) and phone no. ... ELEANOR U UHLAND .s 3a County, state, and ZIP code, or foreign country. of legal ~ residence (domicile) at time of death CD )( w 6a Name of executor (see page 3 of the instructions) "'C c ftI C CD "2 6c Executor's social security number (see page 3 of the instructions) u CD C COOLIDGE 3 b Year domicile established THOMAS COOLIDGE 265 MOORELAND AVE 206-36-5500 CARLISLE, PA 17013 Phone no. ~ 7a Name and location of court where will was probated or estate administered ~ REGISTER OF WILLS CUMBERLAND CO PA a.. 8 If decedent died testate, check here ~ X and attach a certified co 1 0 If Schedule R.1 is attached, check here ~ 1 Total gross estate less exclusion (from Part 5, Recapitulation, page 3, item 12) 2 Total allowable deductions (from Part 5, Recapitulation, page 3, item 22). . . . . 3 Taxable estate (subtract line 2 from line 1). . . . . . . . . . . . . . . . . . . . 4 Adjusted taxable gifts (total taxable gifts (within the meaning of section 2503) made by the decedent after December 31, 1976, other than gifts that are includible in decedent's gross estate (section 2001 (b))). 5 Add lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Tentative tax on the amount on line 5 from Table A on page 4 of the instructions. . . . . . . . . . . . 7 Total gift tax payable with respect to gifts made by the decedent after December 31, 1976. Include gift taxes by the decedent's spouse for such spouse's share of split gifts (section 2513) only if the decedent was the donor of these gifts and they are includible in the decedent's gross estate (see instructions). . . 8 Gross estate tax (subtract line 7 from line 6). . . . . . . . . . . . . . . . 9 Maximum unified credit (applicable credit amount) against estate tax .. . c: 10 Adjustment to unified credit (applicable credit amount). (This adjustment o may not exceed $6,000. See page 5 of the instructions.). . . . . . . . . 10 ~ &. 11 Allowable unified credit (applicable credit amount) (subtract line 10 from line 9) . . . . . . g 12 Subtract line 11 from line 8 (but do not enter less than zero) . . . . . . . . . . . . . . . . ~ 13 Credit for state death taxes (cannot exceed line 12). Attach credit evidence (see instructions). Figure ~ the credit by using the amount on line 3 less $60,000. See Table 8 in the instructions. N Enter the amount here from Table B ~ _ _ _ _ _ _ _ _ _ _6_2...1_2_0_7_ x .25 ~ 14 Subtract line 13 from line 12 . . . . . . . . . . . . . . . . . . . Q. 1 5 Credit for Federal gift taxes on pre-1977 gifts (section 2012) (attach computation) .. . . . . . . . . . . . . . . . . . . . . 16 Credit for foreign death taxes (from Schedule(s) Pl. (Attach Form(s) 706-CE.). . . . . . . . . . . . . . . . . . 17 Credit for tax on prior transfers (from Schedule Q) . . 18 Total (add lines 15,16, and 17). . . . . . . . . . . 19 Net estate tax (subtract line 18 from line 14) . . . . 20 Generation-skipping transfer taxes (from Schedule R, Part 2. line 10) . 21 Total transfer taxes (add lines 19 and 20) . . . . . . . . . . . . . 22 Prior payments. Explain in an attached statement . . . . . . . . . 22 0 23 United States Treasury bonds redeemed in payment of estate tax 23 0 24 Total (add lines 22 and 23). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 24 0 25 Balance due or over a ment subtract line 24 from line 21 . . . . . . . . . . . . . . .. 25 0 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true. correct, and complete. Declaration of preparer other than the executor is based on all information of which preparer has any knowledge. 9 Case number 1 2 3 4 5 6 7 8 541 065 9 555 800 o 11 12 555 800 o ~ 13 14 o o . . . . .. 15 o 16 17 o o 18 19 20 21 o o o o 2-27-01, Date 1-/---0'- o C).J-.- ~ 't' e .1 It .:J \ Address (and ZIP code) '1, - 1....'1_0'- Date JSA. 3R8100 3000 'Estate of BLBANOR U UHLAND COOLIDGE Name Address Tax ID 202-20-1460 Executors (Page 2) PHILIP COOLIDGE KEN MAR MOTEL 17788 CUMBERLAND HWY NEWBURG, PA 17240 206-36-1444 .. Form 706 (Rev. 8-2004) Estate of: ELEANOR U UHLAND COOLIDGE Part 3 - Elections by the Executor 202-20-1460 Please check the "Yes" or "No" box for each Question. (See instructions beginning on page 6.) Yes No 1 Do YOU elect alternate valuation? 1 X 2 Do you elect special use valuation? X If "Yes," YOU must complete and attach Schedule A-1. 2 3 Do you elect to pay the taxes in installments as described in section 6166? X If "Yes," YOU must attach the additional information described on Dace 10 of the instructions. 3 4 Do you elect to postpone the part of the taxes attributable to a reversionary or remainder interest as described in section 6163? . 4 X Part 4 - General Information (Note: Please attach the necessary supplemental documents. You must attach the death certificate.) (See instructions on page 10.) Authorization to receive confidential tax information under Regs. sec. 601.504(b)(2)(i); to act as the estate's representative before the IRS; and to make written or oral presentations on behalf of the estate if retum prepared by an attomey, accountant, or enrolled agent for the executor: Name of representative (print or type) State Address (number, street, and room or suite no., city, state, and ZIP code) MICHAEL B DEVLIN I declare that I am the attorneyl X certified public accountantl enrolled agent (you must check the applicable box) for the executor and prepared this return for the executor. I am not under suspension or disbarment from practice before the Intemal Revenue Service and am qualified to practice in the state shown ab Signa re POBOX 668 p PA Date - 7 \... ~~ 1 Death certificate number and issuing authority (attach a copy of the death certificate to this return). SUBMITTED WITH ORIGINAL RETURN 2 Decedent's business or occupation. If retired, check here ~ X and state decedent's former business or occupation. HOMEMAKER 3 Marital status of the decedent at time of death: D Married ~ Widow or widower - Name, SSN, and date of death of deceased spouse ~-~~~-:[_CQQt.It>G~________________________ J~J:J~:)J~~-_________________________________~]jJ~J_~~Q!_______________________________ Single Legally separated Divorced - Date divorce decree became final ~ 4a Surviving spouse's name 4b Social security number 4c Amount received (see page 10 of the instructions) o 5 Individuals (other than the surviving spouse), trusts, or other estates who receive benefits from the estate (do not include charitable beneficiaries shown in Schedule 0) (see instructions). For Privacy Act Notice (applicable to individual beneficiaries only), see the Instructions for Form 1040. Name of individual, trust, or estate receiving $5.000 or more Identifying number Relationship to decedent Amount (see instructions) TOW ELEANOR U COOLIDGE Trust 1,465,733 All unascertainable beneficiaries and those who receive less than $5 000 . .~ 0 Total. 1.465 733 Please check the "Yes" or "No" box for each question. Yes No 6 Does the gross estate contain any section 2044 property (qualified terminable interest property (QTIP) from a prior gift or estate) (see Daoe 11 of the instructions)? . X (continued on next page) JSA. 3R8101 2.000 Page 2 Form 706 (Rev. 8-2004) Part 4 · General Information (continued) Pleasechecll the "Yes" or "No" box for each question. Yes No 7 a Have Federal gift tax returns ever been filed? o 0 ....... ........ .......... .............. ...... X If "Yes," please attach copies of the returns, if available, and furnish the following information: 7b Period(s) covered Ire Internal Revenue offrce(s) where filed If you answer "Yes" to any of questions 8-16, you must attach additional Information as described in the instructions. 8a Was there any insurance on the decedent's life that is not included on the return as part of the gross estate? .. .. .. .. .. .. .. .. .. .. .. .. .. X b Did the decedent own any insurance on the life of another that is not included in the gross estate? ......... ......... X 9 Did the decedent at the time of death own any property as a joint tenant with right of survivorship in which (a) one or more of the other joint tenants was someone other than the decedent's spouse, and (b) less than the full value of the property is included on the return as part of the gross estate? If "Ves," you must complete and attach Schedule E 0 0 0 0 0 0 . 0 . . . 0 . . 0 . 0 X 10 Did the decedent, at the time of death, own any interest in a partnership or unincorporated business or any stock in an inactive or closelv held corporation? .............. .......... .......... .... ... ... ....... ... . .. .. .. .. .. X 11 Did the decedent make any transfer described in section 2035, 2036, 2037. or 2038 (see the instructions for Schedule G beginning on page 13 of the separate instructions)? If "Ves," you must complete and attach Schedule G 0 ......... .. .. .. .. .. .. X 12 Were there in existence at the time of the decedent's death: a Any trusts created by the decedent during his or her lifetime? ............ .............. ............ o 0 0 X b Any trusts not created by the decedent under which the decedent possessed any power, beneficial interest, or trusteeship? 0 o 0 0 X 13 Did the decedent ever possess, exercise, or release any general power of appointment? If ''Yes," you must complete and attach Schedule H . . . . o 0 . X 14 Was the marital dedudion computed under the transitional rule of Public Law 97-34, section 403(e)(3) (Economic Recovery Tax Act of 1981)? 0 X If "Yes," attach a separate computation of the marital deduction, enter the amount on item 20 of the Recapitulation, and note on item 20 "comoutation attached." 15 Was the decedent. immediately before death, receiving an annuity described in the "General" paragraph of the instructions for Schedule I? If "Ves," YOU must complete and attach Schedule I ... ... ...... ..... ........ ... ... ... X 16 Was the decedent ever the beneficiary of a trust for which a deduction was claimed by the estate of a pre-deceased spouse under section 2056lbH7\ and which is not reoorted on this return? If "Yes" attach an eXDlanation 0 0 0 0 0 0 0 0 . . . 0 0 . 0 0 . . 0 X Part 5 - Recapitulation Item Gross estate Alternate value Value at date of death number 1 Schedule A - Real Estate 0 o 0 o 0 o . o 0 . . . . o . . . 0 o . 1 0 2 Schedule B - Stocks and Bonds 0 o . o 0 o 0 ...... . . . . . 0 . . 2 900 423 3 Schedule C - Mortgages, Notes, and Cash. . 0 o 0 . . . . o 0 . 0 0 . 0 3 565 310 4 Schedule D - Insurance on the Decedent's Life (attach Form(s) 712) o 0 . . 0 4 0 5 Schedule E - Jointly Owned Property (attach Form(s) 712 for life insurance). 0 . 0 . 5 0 6 Schedule F - Other Miscellaneous Property (attach Form(s) 712 for life insurance). 0 6 0 7 Schedule G - Transfers During Decedent's Life (att. Form(s) 712 for life insurance) 7 0 8 Schedule H - Powers of Appointment . o . . 0 . . . o 0 . o . o . 8 0 9 Schedule I - Annuities o . . . . . . 0 o 0 . 0 . . . . . . . . . 0 . 9 0 10 Total Qross estate (add items 1 through 9). . 0 . 0 . . . o . o . . . 10 1 465.733 11 Schedule U - Qualified Conservation Easement Exclusion . . . . . . . . . 0 o . 0 11 0 12 Total gross estate less exclusion (subtract item 11 from item 10). Enter here and on line 1 of Part 2 - Tax Computation 0 o 0 o 0 o . . o 0 0 ......... 12 1 465.733 Item number Dedudions Amount 13 Schedule J - Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims . 0 . 13 0 14 Schedule K - Debts of the Decedent . 0 o . . . . . 0 . 0 . . . . . . . . . . . 0 14 0 15 Schedule K - Mortgages and liens o 0 0 . 0 o . . . 0 . ....... . . . 0 0 o . 0 15 0 16 Total of items 13 through 15 0 . 0 ........ o 0 0 . . . . . . 0 0 ........... 16 0 o 0 . o 0 0 17 Allowable amount of deductions from item 16 (see the instructions for item 17 of the Recapitulation) 17 0 o 0 o 0 18 Schedule L - Net Losses During Administration o 0 . 0 . . 0 . . . . . o 0 0 . . o . . . . . . 18 0 o 0 . o 0 19 Schedule L - Expenses Incurred in Administering Property Not Subject to Claims 0 . . . . . 0 . o 0 19 0 20 Schedule M - Bequests, etc., to Surviving Spouse o 0 . 0 ....... . . . . . o 0 0 . 0 . . o 0 20 0 21 Schedule 0 - Charitable Public, and Similar Gifts and Beauests . . . . ..... o . . . . . . . . 0 21 0 22 Total allowable deductions (add items 17 throuah 21). Enter here and on line 2 of the Tax Computation 0 . 0 22 0 Page 3 JSA 3R81021.oo0 Form 706 (Rev. 8-2004) Estate of: ELEANOR U UHLAND COOLIDGE 202-20-1460 · SCHEDULE B - Stocks and Bonds (For jointly owned property that must be disclosed on Schedule E, see the instructions for Schedule E.) Item number Description including face amount of bonds or number of shares and par value where needed for identification. Give 9~djgit CUSIP number. CUSIP number Unit value Alternate valuation date Alternate value Value at date of death 1 804 Shares AIM COUNSELOR SER INVESCO HEALTH FUND 3 930 Shares ALLIED IRISH 14.5697 11,714 12.9250 2,585 29.2000 27,156 4.1007 1,874 26.4300 10,572 48.8197 38,714 29.8200 5,964 24.0450 28,854 2 200 Shares ALLEGHENEY ENERGY 4 457 Shares AQUILA INC 5 400 Shares BELL SOUTH 6 793 Shares BP PLC 7 200 Shares BP PRUDHOE BAY ROYALTY TRUST 8 1,200 Shares BRISTOL MYERS SQUIBB 9 20,000 Par CARMICHAELS PA SCHOOL DISTRICT 102.3600 20,472 10 231 Shares CHEVRON TEXACO 86.5584 19,995 11 20,000 Par COLONIAL PENN SCHOOL DISTRICT G/O BOND 100.0000 20,000 12 178 Shares DEL MONTE FOODS 10.8989 1,940 13 600 Shares DOMINION RESOURCES 62.7250 37,635 14 450 Shares DUKE ENERGY 21.8844 9,848 Total from continuation schedules (or additional sheets) attached to this schedule. . . . . . . . . . 663 100 TOT AL. (Also enter on Part 5, Recapitulation, page 3, at item 2.) . . . . . . . . . . . . . . . . . . . 900.423 (If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.) (The instructions to Schedule 8 are in the separate instructions.) Schedule B - Page 12 JSA 3R81081.000 Farm 706 (Rev. 8-2004) (Make copies of this schedule before completing it if you will need more than one schedule.) Estate of: ELEANOR U UHLAND COOLIDGE 202-20-1460 CONTINUATION SCHEDULE Item Description Unit value Alternate Value at date of number For securities, give CUSIP number. (Sch. B, E, or G valuation date Alternate value death or amount only) deductible 15 20,000 Par EAST PENN PA SCHOOL DISTRICT 106.3500 21,270 16 100.238 Shares EVERGREEN INVST DIV BOND FD 15.7126 1,575 17 1,200 Shares EXXON MOBIL 40.4250 48,510 18 200 Shares FPL GROUP 66.0700 13,214 19 20,000 Par GETTYSBURG PA NUNI AUTH 100.2600 20,052 20 400 Shares H J HEINZ 36.6500 14,660 2l. 400 Shares JOHN HANCOCK OPPORTUNITY FUND 9.9400 3,976 Dividend accrued on 3/24/2004 108 22 306 Shares KONINKLIJKE AHOLD 7.8203 2,393 23 1,803 Shares M & T BANK 89.3001 161,008 Dividend accrued on 3/24/2004 721 24 10,000 Par, PA STATE HIGHER EDUC FAC AUTH 109.6800 10,968 25 20,000 Par PA STATE HIGHER EDUC FAC AUTH BOND 113.0550 22,611 26 10,000 Par PA STATE HIGHER EDUC FACIL 103.8200 10,382 27 200 Shares PENNSYLVANIA REIT 36.3700 7,274 28 468 Shares PEPCO HOLDINGS INC 20.1560 9,433 Dividend accrued on 3/24/2004 117 29 600 Shares PETROLEUM & RESOURCES CORP 23.5900 14,154 TOTAL. (Carry forward to main schedule.). .. .............. ... .... ..." ... ':lfi? 426 Continuation of Schedule B CPaqe 2) (Enter letter of schedule you are continuing,) See the Instructions on the reverse Side. JSA 3R8130 1.000 Continuation Schedule - Page 39 FOlm 706 (Rev. 8-2004) (Make copies of this schedule before completing it if you will need more than one schedule.) Estate of: ELEANOR U UHLAND COOLIDGE 202-20-1460 CONTINUATION SCHEDULE ... Item number 30 31 32 33 34 35 36 37 38 39 Continuation of Schedule B (Paqe 3) (Enter letter of schedule you are continuing.) Description For securities, give CUSIP number. Unit value Alternate (Sch. B, E. or G valuation date only) Alternate value Value at date of death or amount deductible 20,000 Par PITTSBURGH & ALLEGHENEY CNTY 103.0950 20,619 100 Shares PPL 44.5300 4,453 1,000 Shares ROYAL DUTCH PETROLEUM 46.2050 46,205 200 Shares SCANA CORP 34.9550 6,991 300 Shares TECO ENERGY INC 14.3367 4,301 10,000 Par TOWANDA HUNI AUTH 100.2900 10,029 405 Shares TRI-CONTINENTAL CORP Dividend accrued on 3/24/2004 16.7309 6,776 16 450 Shares UGI CORP 32.1356 14,461 3,981.214 Shares VANGUARD GNMA FUND 0036-09872705291 Dividend accrued on 3/24/2004 10.5799 42,121 128 3,456.803 Shares VANGUARD LT CORP FUND 0028- 09872705291 Dividend accrued on 3/24/2004 9.7101 33,566 120 40 3,635.488 Shares VANGUARD PA LT TAX-EXEMPT FUND 0077- 09872705291 11.8801 43,190 Dividend accrued on 3/24/2004 126 41 644 Shares VERIZON COMMUNICATIONS 36.1196 23,261 42 1,653.24 Shares VANGUARD WELLESLEY FUND 0027- 09872706291 21.2099 35,065 Dividend accrued on 3/24/2004 545 TOTAL. (Carry forward to main schedule.). . See the instructions on the reverse Side. JSA 3R8130 1 000 ?Q1 973 Continuation Schedule - Page 39 Focm 706 (Rev. 8.2004) (Make copies of this schedule before completing it if you will need more than one schedule.) Estate of: ELEANOR U UHLAND COOLIDGE 202-20-1460 CONTINUATION SCHEDULE ., Continuation of Schedule B (Paqe 4) (Enter letter of schedule you are continuing.) Item Description Unit value Alternate Value at date of number For securities. give CUSIP number. (Sch. B, E, or G valuation date Alternate value death or amount only) deductible 43 120 Shares ZIMMER HOLDINGS INC 72.5083 8,701 TOTAL. (Carry forward to main schedule.) . . ............. ...... I................... B 701 See the instructions on the reverse side. JSA 3R8130 1.000 Continuation Schedule - Page 39 ... .F orm 706 (Rev. 8-2004) ~ Estate of: ELEANOR U UHLAND COOLIDGE 202-20-1460 '" SCHEDULE C - Mortgages, Notes, and Cash (For jointly owned property that must be disclosed on Schedule E, see the instructions for Schedule E.) 8 Item Description Alternate Alternate value number valuation date Value at date of death 1 CITIZENS BANK # 610090-081-9 85,113 2 LEGG MASON MONEY MARKET 50,954 Interest accrued to 3/24/2004 19 3 M & T BANK - SAVINGS 15004204224361 95,539 Interest accrued to 3/24/2004 29 4 MEMBERS FIRST FeU #23772 96,589 5 1 Par MORTGAGE - THOMAS & BETH COOLIDGE Rate: 0.0000 % Unit Value: 4,315,000.0000 43,150 6 VANGUARD PRIME MONEY MARKET 51,145 Interest accrued to 3/24/2004 25 WAYPOINT BANK #4100009118 90,674 Interest accrued to 3/24/2004 38 WAYPOINT BANK - CHECKING 100342583 5,495 Interest accrued to 3/24/2004 2 WAYPOINT BANK # 1705006386 46,538 Total from continuation schedules (or additional sheets) attached to this schedule. . . . . . . . 0 TOTAL. (Also enter on Part 5 Recaoitulation oaae 3 at item 3.). . . . . . . . . . . . . . . . . . 565,310 7 9 (If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.) (See the instructions on the reverse side.) ~~~109 1000 Schedule C - Page 13 . " J...J -0 if.- iJ (J I _ Recorded OrlcC of LAST WILL A~~ TEST AMENJAeglster of \NllIs ELEANOR U. COOLIDGE 004 MAR 29 1\11:47 I, ELEANOR U. COOLIDGE, wIdow, formerly of 365 Walnut Street III the Borough of CarlIsle, and now of Green RIdge VIllage m West PennsborG...'iI~wnshIp, tioth~ of.rCumberland County, Pennsylvama, bemg of sound and dIsposmg mmd, mem~anrHunderstandlljg, do hereby make, publish and declare thIS as and for my Last WIll and Testament, hereby revokmg and makmg VOId any and all WIlls by me at any time heretofore made 1 I dIrect my herem after named Executor or Executors to pay all of my Just debts and funeral expenses as soon after my death as may be found convement to do so 2 All of the furmture and household goods and furmshmgs of mme whIch were prevIOusly located In my home at 365 Walnut Street In Carhsle, have eIther been gIven by me to the persons I wIsh to have them or are beIng sold by my attorney-m-fact, Thomas E CoolIdge, at whIch all three of my children are authorIzed to bId for the same 10 accordance wIth arrangements I have agreed to with my attorney-m-fact 3 All of the rest, residue and remamder of my estate, real, personal and mIxed, and wheresoever the same may be sItuate, I give, deVise, and bequeath to my heremafter named Trustees, In trust, to receIve and to Invest the same) wIth a vIew to selectIng ~uch mvestments which WIll tend to preserve the purchasmg power of the corpus consIstent With prudent management and such that the corpus as a whole WIll YIeld a reasonable annual mcome consIstent WIth then prevaIlmg Investment condItLons, to be dIvIded Into two equal shares as follows a) One (1) share for the benefIt of my son, Pluhp W Coohdge, the mcome from WhlCh shall be paid to him semI-annually until hiS oldest chlld shall attam 18 years of age, at WhICh tLme the Trust shall be dIvIded mto equal shares for each of hIS then hvmg children and the Income from all of such shares shall contmue to be paId to hIm so long as he shall hve, except that from the prIncIpal of the share of any such child of hiS the Trustees or surVIVIng Trustee may expend from pnncIpal whatever amount or amounts the Trustees or Trustee shall deem reasonable or desuable to be expended for the proper educatIon of such chIld of Phlhp W Coohdge, provIded the then hvmg parents of such chIld shall request and approve such dIstnbuUon from pnncIpal, and upon the death of my son, PhilIp W CoolIdge, the Trust shall termmate and the amounts then held for the benefit of each of hIS children shall be paid as follows The Income shaH be paId semI- annually to the person entitled to the pnnclpal thereof and one-thud (113) of the pnncIpal thereof as then constItuted shall be paId to the Income benefICIary upon that benefIcIary attammg 25 years of age, and upon that benefIcIary attammg 30 years of age one-half (112) of the corpus of that benefIcIary's share as then constItuted shall be paId to that benefIciary, and upon the benefICIary attammg 35 years of age the balance of the corpus of that beneficiary's share shall be dlstnbuted but m the event any chtld of Phlhp W Coohdge for whom an allocatIOn of prInCipal has been made should become deceased then the share to whIch such deceased chIld would have been entItled to receive shall be ImmedIately paid to or for the benefit of the Issue of that chIld) per stl!pes, and If there be no such Issue then to the representative of the estate of that chlld for dlstnbutIon In accordance WIth that chIld's WIll, If any, otherWise to the person or persons entItled to receive the same under the mtestate law of the JunsdIctIOn In WhICh that person was domICIled at the tIme of hIS or her death b) One (1) share for the benefIt of my son, Thomas E CoolIdge, the Income from WhICh shall be paId to him semi-annually unttl hIS oldest chIld shall attam 18 years of age, at WhICh tIme the Trust shall be dIVided Into equal shares for each of hIS then 11 vmg chIldren and the mcome from all of such shares shall contmue to be paId to hIm so long as he shall hve, except that from the prmclpal of the share of any such child of hIS the Trustees or SUrVIVing Trustee may expend from pnncIpal whatever amount or amounts the Trustees or Trustee shall deem reasonable or deSIrable to be expended for the proper educatIon of such child of Thomas E Coohdge, prOVIded the then hvmg parents of such child shall request and approve such dlstnbutlOn from pnncIpal, and upon the death of my son, Thomas E CoolIdge, the Page 1 of 4 Pages 61 ~ e. en :~:. I\J tn ~ ~ r ~ !!. 3 !::.::: Q vc..::t ~J, Q. 0'< () A:" S>> o:::r:...:~ _ '< c:g)~ . 1_- 2. A1 e. ;1. a :f 1!-~;?:r e -I a s>> f{ ~11' ;~~. c.':, '} 1- 0 a a -~, : . t:l. f>> w# .:"" (- j ::0 ::'!.:T .' 'f I' -. . t/ ;, . . (J) CD -,- , CD (fJ t.j 13 J.: ,; . /1 ~ ;, ~ _. rf. i I~)> - t >C7 ,It! ,!:, ~ } f / P ./ .t....t Trust shall termmate and the amounts then held for the benefIt of each of hIS chtldren shall be paId as follows' The mcome shall be paId semI- annually to the person entItled to the pnncIpal thereof and one-thIrd (1/3) of the pnncIpal thereof as then constttuted shall be paId to the Income beneficIary upon that benefIcIary attammg 25 years of age, and upon that benefIcIary attammg 30 years of age one-half (1/2) of the corpus of that benefIciary's share as then constituted shall be paId to that benefIcIary, and upon the benefIcIaJ.Y attammg 35 years of age the balance of the corpus of that beneficiary's share shall be dIstnbuted but In the event any chIld of Thomas E CoolIdge for whom an allocatIOn of pnncIpal has been made should become deceased then the share to WhICh such deceased chIld would have been entItled to receIve shall be ImmedIately paId to or for the benefIt of the Issue of that chIld, per stlfpes, and If there be no such Issue then to the representatIve of the estate of that chIld for dIstnbutIon In accordance WIth that chlld1s Will, If any, otherWIse to the person or persons entitled to receIve the same under the mtestate law of the JunsdIctlon 10 which that person was domICIled at the tIme of hIS or her death c) No prOVIsIOn has been made m thIS WIll for my daughter JulIa E Stolz, not because of any absence of motherly love by me for her, but because I am satIsfied that she has adequate resources to mamtam a comfortable standard of 11 vmg by VIrtue of bemg a beneficIary of a trust created by her father, and by the mcome earned by her husband and her d) No tItle In the trusts hereby created, or In the mcome accrumg therefrom, or In Its accumulatIOn, or In any share or shares thereof lOto whIch It may from tIme to time be dIVIded, shall vest In any benefICIary and no benefiCIary shall have the fight or power to transfer, SIgn, antiCIpate, or encumber hiS or her mterest In saId Trust, or the Income therefrom, pnor to the actual dIstrIbutIon thereof by the Trustees or Trustee to such benefICiary Further, neIther the Income nor the pnnclpal of saId Trust shall be hable In any manner, 10 the possession of the Trustee, for the debts, contracts, or engagements of any of the beneflcIanes 4 I direct my Executor or Executors to payout of the property WhICh would otherWIse become a part of the reSIduary trust, heremabove estabhshed, all estate, Inhentance, transfer and succeSSIOn taxes, mcludmg mterest and penaltIes thereon, WhICh may be lawfully assessed by reason of my death I hereby waIve on behalf of my estate any nght to recover any part of such taxes, Interest or penaltIes from any person, mc1udlOg any benefICIary of msurance on my hfe and anyone who may have receIved from me or from my estate any property WhICh IS taxable as a part of my estate 5 In addition to the powers conferred by law I my Executor or Executors and my Trustees, and theIr successors, are empowered a To Invest any part of the trust corpus In such secuntles, Investments, or other property as may be deemed adVIsable and proper, IrrespectIve of whether the same are authonzed for the mvestment of trust funds under the laws of any governmg JunsdIctlOn b WIth respect to any corporatIOn, the stocks, bonds, or other secuntIes of whIch may be held, to vote m person or by proxy on any shares of stock, to consent to the merger, consohdatIOn or reorganizatIon of such corporatIons, to consent to the leasmg, mortgagmg, or sale of the property of any such corporatIons, to make any surrender, exchange or substItutIOn of such stocks, bonds, or other secuntIes as an mCldent to the merger, consolidatIOn or reorganizatIon of such corporations, to pay all assessments, subscnptlons and other sums of money WhICh may be deemed WIse and expedIent for the protectIOn and ma1Ote,nance of the proportIOnate mterest of the mvestment In such corporatIOns, to exercise any optIOn or pnvIlege which may be conferred upon the holders of such stocks, bonds, or other secuntles of such corporatIOns eIther for the conversIOn of the same mto other secuntles or for the purchase of additIonal secuntles, and to make any and all necessary payments whIch may be reqUIred 10 connectIon thereWIth, and generally to have and exercise as to all such stocks, bonds, and other secuntIes, the powers of an mdivIdual owner who IS not under trust obhgatlon c To hold the trust corpus In one or more consolIdated funds 10 which separate shares shall have undIVIded lOterests Page 2 of 4 Pages ... I- ... 'J d To sell at publIc or pnvate sale for cash or upon credIt, or partly for cash and partly on credIt, and upon such terms and condItIons as shall be deemed proper, any part or parts of the trust estate, and no purchaser at any such sale shall be bound to mqUJre mto the expedIency or propnety of any such sale or to see to the apphcatIOn of the purchase money ansmg therefrom e To keep on hand and unmvested such moneys as may be deemed proper and for such perIod as may be found expedIent f To compromIse, settle, or arbitrate any claIm or demand m favor of or agamst the trust estate g And authonzed In the dIscharge of fIduCIary duties, to employ counsel and to determme and to pay such counsel reasonable compensatIon whIch shall be charged agamst the pnnclpal or Income of the trust fund, and shall further be entItled to charge agamst the pnnclpaJ or Income such other reasonable expenses and charges as may be necessary and proper to IUcur for the proper dIscharge of fIduciary dutIes and for the proper management and admInIstratIOn of the trust estate h In makmg any dI VISIOn of property mto shares for the purpose of any dIstnbutlOn thereof dIrected by the provIsIons of the trust, to make such diVISIon or dlstnbutton, eIther In cash or In kmd, or partly In cash and partly 10 kmd, as shall be deemed most expedIent, and In makmg any dIVISIOn or dIstrIbutIOn In kmd may allot any speCIfIC securIty or property or any undIVIded mterest therem to anyone or more of such shares, and to that end may appraIse any or all of the property so to be allotted and the Judgment as to the propnety of such allotment and as to the relatIve value for purposes of dIstnbutIOn of the secuntles or property so allotted shall be fmal and conclusIve upon all persons mterested In the trust or In the dIVISIOn or dlstnbutIOn thereof 1 Authonzed to register any shares of stock or other assets of any trust m theIr own names or In the name of a nommee J To retam and Invest In shares of stock of my Trustee k To retam any mvestments mcludmg mutual funds WhICh I may own at the tIme of my death and In addItion to Invest any part of the Trust corpus m such mutual fund or mutual funds as may be deemed adVIsable or proper, IrrespectIve of whether the same are authonzed for the Investment of trust funds under the laws of any govermng JUrISdictIOn 1 To determme from tIme to tIme whether all or some parllan of reabzed capital gams shall be treated as ordmary Income for dlstnbutlOn to a benefICiary or treated as pnncIpal to be retamed as part of the corpus, and such desIgnatIOn need not be conSIstent from one year to another 6 I hereby nommate, constItute and appomt my sons who are PHILIP W COOLIDGE, THOMAS E COOLIDGE as Trustees of the Trusts heremabove created, but should both of them cease servmg as Trustees, then I nommate, constItute and appoInt Manufacturers and Tl aders TI ust Company and Its successors, One West HIgh Street, CarlIsle, Pennsylvama 17013 as alternate or successor Trustee, prOVided that It shall accept such appoIntment and agree that compensatIon for Its serVIces shall not exceed one-half of one percent of the value of the corpus as ltS annual compensatIOn, and that It shall receIve no other compensatIOn for Its serVIces, otherWIse the successor Trustee Instead of Manufacturers and Traders Trust Company shall be as nominated by the Trustee or Tl ustees desIrmg to cease servmg as such or by the benefIc lanes of the Trust, In eIther case WIth the approval of the Orphansl Court DIVISIon of the Cumberland County Court of Common Pleas 7 I hereby nommate, constItute and appoInt my sons who are PHILIP W COOLIDGE, THOMAS E COOLIDGE as Executors of thIS my Last WIll and Testament, but should both of them fall to qualIfy or cease servmg as such, then In such event I nommate, constItute and appomt Manufacturers and Traders Trust Company and Its successors, One West HIgh Street, CarlIsle, Pennsylvama, 17013 as alternate or successor Executor, I further direct that none of them shall be reqUIred to post any bond to secure the faIthful performance of hIS, her, or ItS dutIes m the Commonwealth of Pennsylvama, or In any other JunsdIctlOn Page 3 of 4 Pages I . . ....' IN WITNESS WHEREOF, I have hereunto set my hand and ~~~ ~~ win and Testament wntt~n on four (4) pages, thIS ~ j:1:j day of p. ,2003 ~~-~ ~~ (SEAL) Eleanor U CoolIdge SIgned, sealed, publIshed and declared by ELEANOR U COOLIDGE, the TestatlIx above- named, as and for her Last WIll and Testament, In our presence. who, In her presence, at her request, and III the presence of each other, have hereunto subscrIbed our names as attestmg wItnesses ~{", -'J.-~ 7~~~~ Page 4 of 4 Pages \. " 04-17-2006 COOLIDGE 03-24-2004 21 04-0301 CUMBERLAND 101 APPEAL DATE: 06-16-2006 (See reverse side under Objections) Amount Remitted I I 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 +-- REv:is47-Ex-AFP-ioj:osl-NOTICE-OF-INHERITANCE-TAX-APPRAIsEMENT:-ALLowANCE-OR--------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ELEANOR U FILE NO. 21 04-0301 ACN 101 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ,.-~ ,~, .__"....c \': NOTICE OF INHERITANCE TAX BUREAU OF INDIVIDUAL T~~~('r;\\'" .~ ~...\:' ,', '-AePRAISEMENT, ALLOWANCE OR DISALLOWANCE INHERITANCE TAX DIVISION !\~--,:.,,' ...'-' ,," ",'" "0, F DEDUCTIONS AND ASSESSMENT OF TAX PO BDX 280601 HARRISBURG PA 17128-0601 2. t': f)~, ;~ r" j , \ .' t nc. to:: L..) DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN (" CDV: (\qP,,~!t~>I~; MICHAEL B DEV~~~::~'" BOYER & RITTER-'" PO BOX 668 CARLISLE PA 17013 ESTATE OF COOLIDGE REV-1547 EX AFP (06-05) ELEANOR U TAX RETURN WAS: (X) ACCEPTED AS FILED CHANGED DATE 04-17-2006 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: IS. Amount of Line 14 at Spousal rate (IS) 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 17. Amount of Line 14 at Sibling rate (17) IS. Amount of Line 14 taxable at Collateral/Class B rate (IS) 19. Principal Tax Due TAX CREDITS. .00 X 00 = .00 1,333,110.00 X 045 = 59,990.00 .00 X 12 = .00 .00 X 15 = .00 Cl9}= 59,990.00 RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) S. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) S. Total Assets Cl} (2) (3) (4) (S) (6) (7) .00 900,423.00 .00 43,150.00 522,160.00 .00 .00 (S) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (9) ClO} 117 , 439 . 00 15.184.00 (ll) Cl2} Cl3} Cl4} NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 1,465,733.00 132.623 00 1,333,110.00 .00 1,333,110.00 . '......"'", ,,"'......., . (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 03-02-2006 CD006391 .00 59,990.00 BALANCE OF UNPAID INTEREST/PENALTY AS OF 03-03-2006 TOTAL TAX CREDIT 59,990.00 BALANCE OF TAX DUE .00 INTEREST AND PEN. 3,748.60 TOTAL DUE 3,748.60 IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. ~~ ~F n~~~~~ D~~_ I~_~~~~~C~~~_ A~_ A_:~~~E~~~:~ ~~~} ~YOU MAY BE DU~~J ~ IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 210601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE r'.,t.Cc.o.p.r~.i.E.~. 'W..,. .~.~~.~ iI~NCE TAX -;.'(~;.s;rAT~E1'It/j OF ACCOUNT . -.- 't_1 " 'I' j \ ';;" I " *' REV-16Q1 EX AFP (03-05) 2ilas Jt PI 2 7 ....~ j 'it - MICHAEL B DEVLIN BOYER & RITTER PO BOX 668 CARLISLE C( p;~ '" DATE Jj L: 06ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 06-12-2006 COOLIDGE 03-24-2004 21 04-0301 CUMBERLAND 101 AlIOUnt R..1i tted ELEANOR U PA 17013 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your 8Ccount, subllit the upper portion of this fOrll with your t.x p.y..nt. CUT ALONG THIS LINE --. RETAIN LOWER PORTION FOR YOUR RECORDS +-- --------------------------------------------------------------------------- REV-1607 EX AFP (03-05) *** INHERITANCE TAX STATEMENT OF ACCOUNT KKK ESTATE OF COOLIDGE ELEANOR U FILE NO. 21 04-0301 ACN 101 DATE 06-12-2006 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: 04-17-2006 PRINCIPAL TAX DUE: 59,990.00 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 03-02-2006 CD006391/ .00 59,990.00 05-18-2006 CD006718 3,748.60- 3,748.60 TOTAL TAX CREDIT 59,990.00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 . IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. { IF TOTAL DUE IS LESS THAN $I, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRl, YOU KAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) fV 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 COOLIDGE THOMAS E 265 MOORELAND AVENUE CARLISLE, PA 17013 ____un fold ESTATE INFORMATION: SSN: 202-20-1460 FILE NUMBER: 2104-0301 DECEDENT NAME: COOLIDGE ELEANOR U DATE OF PAYMENT: 05/18/2006 POSTMARK DATE: 05/1 8/2006 COUNTY: CUMBERLAND DATE OF DEATH: 03/24/2004 NO. CD 006718 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $3,748.60 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: EST OF ELEANOR U COOLIDGE CHECK# 1011 SEAL INITIALS: CM RECEIVED BY: REGISTER OF WILLS $3,748.60 GLENDA FARNER STRASBAUGH REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 EX AFP (06-05) DATE 04-17-2006 ESTATE OF COOLIDGE ELEANOR U DATE OF DEATH 03-24-2004 FILE NUMBER 21 04-0301 COUNTY CUMBERLAND MICHAEL B DEVLIN ACN 101 BOYER & RITTER APPEAL DATE: 06-16-2006 PO BOX 668 (See reverse side under Objections) CARLISLE PA 17013 Amount Remitted I 3 7 't [('. C? 0 I 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 of- ----------------------------------------------------~-----~-~ ~- . J.A09019/06 NON-PRECEDENTIAL DECISION - SEE SUPERIOR COURT I.O.P.65.37 IN RE: ELEANOR U. COOLIDGE IN THE SUPERIOR COURT OF PENNSYLVANIA JULIA ELIZABETH COOLIDGE-STOLZ, Appellant THOMAS EDWARD COOLIDGE AND PHILIP WARREN COOLIDGE, Appellees No. 1016 MDA 2005 Appeal from the Decree of May 19, 2005 In the Court of Common Pleas of CUMBERLAND County Orphans' Court Division at No. 21-03-936, 21-04-301 BEFORE: STEVENS, McCAFFERY, and PANELLA, JJ. MEMORANDUM: FILED: September 22, 2006 Appellant, Julia Elizabeth Coolidge-Stoltz, appeals from the May 19, 2005 decree nisi entered by the Honorable J. Wesley Oler, Jr., of the Cumberland County Court of Common Pleas, dismissing Appellant's appeal from probate.1 For the reasons set forth below, we affirm. 1 Appellant properly appeals from the trial court's decree nisi pursuant to Pennsylvania Rule of Appellate Procedure 342(1), Pennsylvania Orphans' Court Rule 7.1 and Cumberland County Orphans' Court Rule 3.1-1. Pa.R.A.P. 342 states that orders issued by the Orphans' Court Division which determine an interest in realty or personalty are immediately appealable "upon a determination of finality by the Orphans' Court Division." Cumberland County Orphans' Court Rule 3.1-1 states that "all decrees entered in the Orphans' Court Division shall be final, unless Exceptions shall be filed as permitted or prescribed by Pa.O.C. Rule 7.1." Pa.O.C. Rule 7.1 gives parties twenty days in r- , J,A09019/06 The factual and procedural background of this matter, as summarized by the trial court and gleaned from the certified record, is as follows.2 Eleanor U. Coolidge ("Decedent") was the mother of three children: Appellant and Appellees, Thomas Edward Coolidge and Philip Warren Coolidge. Decedent died on March 24, 2004. During the last sixteen months of her life, Decedent was a resident of Green Ridge Village, an assisted living facility in Cumberland County, Pennsylvania. Decedent was diagnosed as suffering from dementia in 2003. In December 2002, Decedent's attorney designated Decedent's son, Appellee Thomas Coolidge, as Decedent's agent. According to the testimony of various individuals, including Decedent herself, Thomas Coolidge exercised his duties as his mother's agent in a manner consistent with his mother's wishes and best interests. Thus, it appears that Decedent and her son, Thomas Coolidge, enjoyed a positive relationship. Unfortunately, it appears that the same cannot be said about Decedent's relationship with her daughter, Appellant. In November 2003, Appellant filed which to file exceptions, after which decrees become final. Further, "failure to file exceptions shall not result in waiver if the grounds for appeal are otherwise properly preserved." Pa.O.C. Rule 7.1(a). See Estate of Rosser, 821 A.2d 615, 619 (Pa.Super. 2003) (holding that appellant need not file exceptions to preserve appellate rights in an Orphans' Court matter). In this case, Appellant never filed exceptions, and therefore the decree nisi at issue became final and appealable twenty days after its issuance. 2 We rely upon two opinions issued by the trial court, dated May 19, 2005 and August 23, 2005, respectively. - 2 - J.A09019/06 an emergency petition to have her mother declared incompetent. The trial court held an emergency hearing on the petition on November 17, 2003, at which Decedent herself testified. The trial court found her testim~ny to be "lucid and resolute," and therefore perceived "absolutely no reason to believe that an emergency adjudication of incompetency would be appropria~e." (Trial Court Opinion, dated August 23, 2005, at 3). In addition, at this emergency hearing, Decedent testified that "she and her daughter had been estranged for a long time and that she did not want to be visited by her." Id. (quotation omitted). Immediately after her testimony at the emergency hearing, Decedent told Appellees that she intended to omit Appellant from her will. (Notes of Testimony ("N.T."), 3/3/05, at 117-118; N.T., 3/24/05, at 78-79). Within three weeks, on December 8, 2003, Decedent in fact did execute a new will ("Amended Will") which specifically omitted Appellant.3 Whereas in her previous will Decedent had designated all three of her children as equal income beneficiaries of her estate to be held in trust ("Trust")/ in the Amended Will only Thomas Coolidge and Philip Coolidge remained as income beneficiaries.5 3 We further note that included in the Amended Will is a paragraph specifically acknowledging the omission of Appellant. 4 The corpus of the trust was approximately $1,240,000. 5 The removal of Appellant as an income beneficiary resulted in appr~ximatelY $5,810 in additional annual income for each Appellee. In addi~ion, the language of the Amended Will indicated that the children of th~ income beneficiaries were to be the ultimate recipients of the trust. T~erefore, I - 3 - r - J.A09019/06 Further, Appellant was removed both as a co-executor of the Am~nded Will i and as a co-trustee of the Trust, leaving Appellees as the only executors/trustees. 6 Decedent called upon her long time attorney and family friend, Robert M. Frey, Esquire, to effectuate the desired changes to her will. At the time of signing, Mr. Frey procured the attendance of a psychiatrist, Dr. Herbert E. Myers. Within four months of the execution of the Amended Will, Decedent died at the age of 75. After Decedent died, the Amended Will was admitted to probate via ~ decree dated March 29, 2004. Appellant filed an appeal seeking a vacating of the decree on the grounds that Decedent had lacked testamentary capacity and had been unduly influenced by her sons, Appellees. Both Appellant's request for a jury trial and Appellees' motion for summary judgment were denied, and hearings were held regarding the will contest on February 28, 2005, March 3, 2005, and March 24, 2005, respectively. After considering all of the evidence, the trial court determined that Appellant and Decedent had become estranged.7 Judge Oler found that it was this estrangement that was Decedent's removal of Appellant as an income beneficiary also effectively disinherited Appellant's son. 6 In addition, Decedent also eliminated a specific bequest of two lamps which had been designated for Appellant under Decedent's previous will. 7 Appellees presented testimony to this effect from Robert M. Frey, Esquire; Joseph F. Brazel, M.D. (Decedent's primary care physician); Renee Kreamer (assisted living administrator at Green Ridge Village); and Judith Foster Wali (Decedent's niece). - 4 - r- J.A09019/06 the cause of Appellant's disinheritance, not any undue influence perpetrated by Appellees. As a result, the trial court issued a decree nisi dismissing Appellant's appeal from probate, and the instant appeal followed wherein Appellant raises the following issues for our review: 1. Is the trial court's factual finding that [Decedent] did not suffer from a weakened intellect supported by the evidence? 2. Is the trial court's factual finding that [Appellee] Thomas E. Coolidge, [Decedent's] attorney-in-fact, was not in a confidential relationship with [Decedent] supported by the evidence? 3. Is the trial court's factual finding that [Appellees] did not acquire a substantial benefit from the [Amended Will] supported by the evidence? 4. Assuming that [Appellant] has proven (1) weakened intellect, (2) confidential relationship, and (3) substantial benefit, have [Appellees] met their burden of proving no undue influence?8 (Appellant's Brief at 5). As a prefatory matter, we note: With respect to this Court's standard and scope of appellate review in will contests, the Orphans' court decision will not be reversed unless there has been an abuse of discretion or a fundamental error in applying the correct principles of law. If the record supports the court's factual findings, we will defer to these findings and will not reverse absent an abuse of discretion. We are not constrained, however, to give the same deference to the court's legal conclusions. Estate of Luongo, 823 A.2d 942, 951 (Pa.Super. 2003) (citations omitted). In addition, "[b]ecause the Orphans' Court sits as the fact-finder, it determines 8 Due to our disposition of Appellant's first two issues, we need not address her third and fourth. - 5 - J.A09019j06 the credibility of the witnesses, and on review, we will not reverse its credibility determinations absent an abuse of that discretion." Estate of Angle, 777 A.2d 114, 122-123 (Pa.Super. 2001) (citation omitted). It is well settled that once a will is probated, it is presumed tel> be valid, and the burden lies with the contestant to prove undue influence. Estate of Luongo, supra at 963. Further, in order to present a legally sufficient prima facie case of undue influence, a contestant must prove by clear and <l=onvincing evidence that "(1) the testator was of weakened intellect at the time the will was executed; (2) the proponent of the will stood in a confidential relationship with the testator; and (3) the proponent received substantial benefit under the will." Id. (quotation omitted). A testator's "weakened intellect" for purposes of proving undue influence does not have to rise to the level of testamentary incapacity. Estate of Angle, supra at 123. In other words, one could have the legal capacity to execute a will and still be of "weakened intellect" for purposes of establishing a prima facie case of undue influence. Further, "[a]lthough our cases have not established a bright-line test by which weakened intellect can be identified to a legal certainty, they have recognized that it is typically accompanied by persistent confusion, forgetfulness and disorientation." Owens v. Mazzei, 847 A.2d 700, 707 (Pa.Super. 2004) (citation omitted). To establish a "confidential relationship" for purposes of undue influence, a contestant must show that the "parties [did] not deal on equal term$, but, on - 6 - J.A09019/06 one side there [was] an over-mastering influence, or, on the other, weakness, dependence or trust, justifiably reposed." Id. at 709. (citation and. emphasis omitted). Moreover, "the existence of a power of attorney given by qne person to another is a clear indication that a confidential relationship exists between the parties." Estate of Lakatosh, 656 A.2d 1378, 1383 (Pa.Super. 1995). However, "[a] parent-child relationship does not establish the existence of a confidential relationship nor does the fact that the proponent has a power of attorney where the decedent wanted the proponent to act as attorney-in-fact." Estate of Angle, supra at 123 (citation omitted). Finally, there is no "hard and fast" rule to define exactly what a "substantial benefit" constitutes for , purposes of undue influence. Estate of Stout, 746 A.2d 645, 648 (Pa.Super. 2000). Instead, analysis of what comprises a "substantial benefit" must be done on a case-by-case basis. Estate of LeVin, 615 A.2d 38, 42 CPa.Super. 1992). In her first issue, Appellant claims that the trial court erred by concluding that Decedent did not suffer from a "weakened intellect." Specifically, Appellant argues that her mother's diagnosed dementia rendered her mentally compromised to the degree necessary to establish a prima facie case of undue influence. (Appellant's Brief at 12-15). After thorough review, we disagree. Rather, we conclude that the trial court properly placed considerable I emphasis on Decedent's own testimony rendered during the emergency hearing held only three weeks before she executed the Ament:led Will. - 7 - J.A09019/06 Indeed, it is very significant that Judge Oler had the rare oppQrtunity to personally observe Decedent's mental state so close in time to the execution of the Amended Will. Judge Oler concluded that Decedent was '!lucid and resolute." It is hard to imagine a more ringing endorsement of Decedent's competent mental capacity. Further, both Appellees and Robert Frey, Esquire, testified that shortly after Appellant's attempt to get her mother declared incompetent, Decedent declared her clear intention to disinherit her daughter which resulted in the Amended Will. (N.T., 3/3/05, at 117-118; N.T., 3/24/05, at 78-79, and N.T., 2/28/05, at 94-95.) Therefore, we hold that the trial court properly concluded that Decedent did not suffer from a "weakened intellect" at the time of the execution of the Amended Will to the extent necessary to present a prima facie case of undue influence. In her second issue, Appellant contends that the trial court erred by not finding that Decedent was in a "confidential relationship" with Appellee Thomas Coolidge. After careful review, we disagree. While we recognize that Appellee Thomas Coolidge did serve as Decedent's agent pursuant to her power of attorney, we note that the granting of a power of attorney is not a dispositive factor in the determination of whether a "confidential relationship" can be established. Estate of Angle, supra. Indeed, in the case sub judice, ample evidence established that Appellee Thomas Coolidge served at Decedent's specific behest, not ~he other way around. For example, Decedent's accountant, Michael B. Dev in, CPA, - 8 - . J.A09019/06 testified that based on his review of Appellee Thomas Coolidge's reRort as the power of attorney for Decedent, he could find "no evidenc~ of any misappropriation or misuse of the assets." (N.T., 3/3/05, at 32)'1 Further, Decedent herself testified at her competency hearing in November ~003, that , I she "couldn't be more content" with the service Appellee Thoma~ Coolidge i gave her as her agent pursuant to her power of attorney. (N.T., 11/17/03, at 10). Thus, substantial evidence supported the trial court's credibility determinations regarding Decedent's relationship with her son: [A]s to a confidential relationship, the credible evidence in the form of testimony of [Decedent], [Appellee] Thomas a. Coolidge, Michael B. Devlin (certified public accountant), [Appellee] Philip W. Coolidge, and Judith Foster Wali (niece of [Decedent]), revealed a relationship between [Appellee] Thomas E. Coolidge and [Decedent] which was characterizep by a solicitous execution of her wishes on his part and an absence of subservience on her part. It did not lead to a conclusion that the parties did not deal on equal terms Olr that the son exerted an over-mastering influence upon the mother. (Trial Court Opinion, dated August 23, 2005, at 7). Accordingly, we' conclude that the trial court properly determined that Decedent did not stand in a "confidential relationship" with her son as required to establish a prima facie case of undue influence. Accordingly, for the reasons set forth above, we conclude that ',Appellant did not establish a prima facie case of undue influence in connectio~ with the Amended Will. Therefore, we affirm the trial court's decree nisi 9ismissing Appellant's appeal. - 9 - . . J.A09019/06 Decree affirmed. Judgment Entered: Date: September 22, 2006 - 10 - Karen Reid Bramblett, Esq. Prothonotary James D. McCullough, Esq. Deputy Prothonotary Superior Court of Pennsylvania Middle District September 22, 2006 I 100 Pi~e Street. Suite 400 H~rrjsburg. PA 17101 : 717-772-1294 www.supe~or.court.state.pa.us Certificate of Remittal/Remand of Record TO: Glenda Farner Strasbaugh Register of Wills RE: In Re: E.U.C., deceased No.1 016 MDA 2005 Trial Court/Agency Dkt. Number: 21-03-936 21-04-301 Trial Court/Agency Name: Cumberland County Court of Common Pleas Intermediate Appellate Court Number: Annexed hereto pursuant to Pennsylvania Rules of Appellate Procedure 2571 iand 2572 is the entire record for the above matter. Contents of Original Record: . Original Record Item Parts Date of Remand of Record: Filed Date August 30, 2005 OCT 3 0 2Wi Description 71 ORIGINAL RECIPIENT ONLY - Please acknowledge receipt by signing, dating, and returning the enclosed copy of this certificate to our office. Copy recipients (noted below) need not acknowledge receipt. tI"= .~e~ Signature Date Printed Name lalv cumoer l.dIlU ~UUHL.'y - "\.'-':j-'-.... ~~~ -- One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 3/14/2007 FREY ROBERT M 5 S HANOVER STREET CARLISLE, PA 17013 RE: Estate of COOLIDGE ELEANOR U File Number: 2004-00301 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 3/24/2007 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~~~ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Personal Representative(s) 02 :2 L"'"7 UUv j- Cumberland County - Register UI W~~~~ One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 3/14/2007 COOLIDGE THOMAS E 265 MOORE LAND AVENUE CARLISLE, PA 17013 RE: Estate of COOLIDGE ELEANOR U File Number: 2004-00301 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 3/24/2007 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~~~ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Counsel 0., ../ " , (" (, lid 9 i L"u..n1 '1.10 Cumberland County - Reglscer UL W~~~~ One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 3/14/2007 COOLIDGE PHILIP W 30 ARLINGTON STREET WINCHESTER, MA 01890 RE: Estate of COOLIDGE ELEANOR U File Number: 2004-00301 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 3/24/2007 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~~~ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Counsel 02 :2 1,1.,..1 91. \I"/li Lntl7 - (JIl ttJ . U lH.; Pa. O.C. Rule 6.12 STATUS REPORT REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYL VANIA Name of Decedent: Eleanor U. Coolid~e Date of Death: March 24, 2004 File Number:21-04-0301 Pursuant to Pa. O.C. Rule 6.12, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: . . . . . . . . . . . . . . . . . . .. DYes ~No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: June 1,2007 3. If the answer to No.1 is YES, state the following: a. Did the personal representative file a final account with the Court? . . . . . .. DYes l:JNo b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? ............................... DYes DNo d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. ,.<:> N 0> Capacity: DPersonal Representative Date March 22, 2007 c:.::: Robert G. Frey Name of Person Filing this Form ~ 5 South Hanover Street Address (Y) (>J o Carlisle, PA 17013 717 -243-5838 Telephone L;..-........ Form RW-lO rev. 10.13.06 CrVJ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNYSL VANIA ORPHANS' COURT DIVISION Docket No: 21-2004-0301 IN RE: FIRST AND FINAL ACCOUNT OF THOMAS E. COOLIDGE AND PHILIP W. COOLIDGE, EXECUTORS FOR THE ESTATE OF ELEANOR U. COOLIDGE, LATE OF WEST PENNSBORO TOWNSHIP, CUMBERLAND COUNTY, PENNSYL VANIA, DECEASED. AND PETITION FOR ADJUDICATION/STATEMENT OF PROPOSED DISTRIBUTION ORDER OF COURT AN NOW, this 24th day of April, 2007, the herein account is confirmed absolutely and distribution is decreed in accordance with the proposed schedule of distribution herewith. BY THE COURT, ('-) .....;j. at f-- c:: ~~ h-_~ N (.~-: Q..... '-'-f.:~ r-- c:::; ,,~ LL.. .'~ - o-~,-: C) .~ Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 .....'" '- '--"':::l Date: 2/25/2008 , , "'1 '.,'J ~, ) (:;-, FREY ROBERT M :J S P..ANOVER STREET :~~::J CARLISLE, PA 17013 ()::. RE: Estate of COOLIDGE ELEANOR U File Number: 2004-00301 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. i\s per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after ,July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing lS due by: 3/24/2008 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~ (,>0> ~ JJ /) , ~ fl- ,&;l._- f/ 1/ . ' ' ~__ VIW#tGLI$;:tZ~/td.:f7;t~?i(-, Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Personal Representative(s) Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 2/25/2008 COOLIDGE THOMAS E t'.,,", c. --, 265 MOORE LAND AVENUE CARLISLE, PA 17013 :::;) ( ." <. -- RE: Estate of COOLIDGE ELEANOR U File Number: 2004-00301 Dear Sir/Madam: ~his notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 3/24/2008 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, Jk ( .JP ."f;l~_, iJ . . """.,II? ~ :,1U-:>&.t-t./ llZi:z,..u~. ~!J . (~(.l4it.__ "'" ,'~ ., "'7 . /~! Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Counsel Cumberland County - Register Of wills One Courthouse Square Carlisle, PA 17013 Phone: (71 7) 240 - 6 345 Date: 2/25/2008 ;"\."-~ V' COOLIDGE PHILIP W .~'7;. 30 ARLINGTON STREET ~IINCHESTER, MA 01890 (~.....~) RE: Estate of COOLIDGE ELEANOR U File Number: 2004-00301 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after ~July 1, 1992, the personal representative or his counsel, within two :2) years of the decedent's death, shall file with the Register of wills a Status Report of completed or uncompleted administration. ~his filing lS due by: 3/24/2008 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, It C ,",,' ,. ,/1 . .> , ., ~ y, IJ I ' ';''' _' '._ ,Ii.....,,.,... ,j' J.'oY lab{:,;~, \~~:~>u ,,~lf;I.:'t,{..l%U~~fv{1 .'" i l " Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Counsel Pa. O. C. Rule 6.12 STATUS REPORT REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA Name of Decedent: Eleanor U. Coolidge Date of Death: March 24. 2004 File Number: 21-04-0301 Pursuant to Pa. O.c. Rule 6.12, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete................. _X_Yes _No 2. If the answer is NO, state when the personal representative Reasonably believes that the administration will be complete: 3. If the answer to No., 1 is YES, state the following: a. Did the personal representative file a final account with the Court?..................................................................... _X_Yes _No b. The separate Orphan's Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest........................................... _Yes No d. Copies of receipts, releases, joinders and approvals of formal accounts may be filed with the Clerk of the Orphan's Court and may be attached to this report. -:--) ~/~ -J '(:J-: Signature of Person Filing this Form Capacity: _Personal Representative 'X :ollsel C'[).ate: February 29,2008 CT) \. '-,~; Robert G. Frey, Esquire Name of Person Filing this Form Ct, 5 South Hanover Street Address Carlisle. Pennsylvania 17013 (717) 243-5838 Telephone Form RW-IO rev. 10.13.06 ,~