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Home My WebLink About04-0323Register of Wills of County, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of Edmund G. Miller also known as , Deceased Petitioner(s), who is/are t 8 years of age or older, apply(les) for: (COMPLETE "A" OR "B" BELOW:) Social Security No. 186-34-0382 A. Probate and Grant of Letters and aver that Petitioner is the executrix named in the Last Will of the Decedent, dated July 24, 2002 and codicil(s) dated State relevant circumstances, e,g., renunciation, death of executor, etc. Except as follows, Decedent did not marry, was not divorced, and did not have a child bom or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incompetent: Item THIRD of Decedent's Will designates Cathy L. Watson as the Executrix. After the execution of the Will, Decedent married Cathy L. Watson on July 18, 2003. Cathy L. Watson took her husband's, the Decedent's name and is Petitioner, Cathy L. Miller. I I B. Grant of Letters of Administration (c.t.a., d.b.n.c.t.a.: pendente lite; durante absentia; duranta minoritata) Petitioner(s) a~er a proper search has/have ascertained that Decedent left no Will and w~?rvived. _~ by the following spouse (if in}') and heirs: ~ ~: ~ ~ ~ (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal residence at 1830 Anna Street, New Cumberland, Pennsylvania 17070 (list street, number and municipality) Decedent, then 60 years of age, died March 21,2004 , at UPMC, Montefiore Hospital1 200 Lothrop Street, Pittsburqh Pennsylvania 15213 (Location) Decedent at death owned property with estimated values as follows: (If domiciled in PA) All personal property ................................................................................................................................. $ 45,000.00 (If not domiciled in PA) Personal property in Pennsylvania (If not domiciled in PA) Personal property in County Value of real estate in Pennsylvania ......................................................................................................................................................... ~; 0.00 Total .......................................................................................................................................................................................... $ 45,000.00 Real Estate situated as follows: Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: I Signature T~T)ed or pdnted name and residence I ~O..~ .,~~, ';r--~ t/"70~,~ ~) r~r_Cath¥ L. Miller, formerly known as Cathy L. Watson I 1830 Anna Street I I New Cumberland, Pennsylvania 17070 Oath of Personal Representative Commonwealth of Pennsylvania County of Cumberland The Petitioner(s) above-named swear(s) and afffirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer the estate according to law. Sworn toand affirmed and subscribed ~ .(/~('~.-b-/L~/ :.~.~ ../__,~>~_ before me this ~_ day of ~ 20Z7 z'// DECREE OF REGISTER Estate of Edmund G. Miller Deceased No. ,~//-~'3 ~x/- ~' also known as Social Security No: 186-34-0382 Date of Death: March 21, 2004 AND NOW, ~------~,~__~_.,~-"~ ,2.0¢2,,/z, in consideration of the Petition on the reverse side hereon, satisfactory proof havir{g been presented before me, IT IS DECREED that Letters [] Testamentary [] of Administration are hereby granted to Cathy L. Miller, formerly known as Cathy L. Watson, in the above estate and that the instrument(s), if any, dated July 24, 2002 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters .......................... Shod Certificate(s)..(6) ..... $ /'~"~"~ Renunciation .................. $ Affidavit ( ) ................. $ Extra Pages ( ) ............ $ ? 02, ~) o Codicil ..........................$ JCP Fee ........................ $. /,~, ~/~ Inventory ....................... $ Other ............................$. TOTAL ................ Form RW-I Page 2 of 2 (Dauphin County) - Rev. 9/92 Attomey: Shaun E. O,Toole I.D. No: 44797 Address: 2813 North Second Street Hardsbur.q, Pennsylvania 17110 Telephone: (717) 213-6653 DATE FILED: his is to certify ihat the information here given is correctly copied from an originai certificate of death;duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for'permanent filing. WARNING: It is illegal to duplicate this copy by phOtostat or photograph. Fee for this certificate, $2.00 P 10211,715 No. L/¢'c al Registrar COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH * VITAL RECOR_OS CERTIFICATE OF DEATH ch ~.~ LAST WILL AND TESTAMENT OF EDMUND G. MILLER I, EDMUND G. MILLR~, being of sound and dispos~n~mind, memory and understanding, do make, publish and declare:~thls ~Uto be ~,my Last Will and Testament, hereby revoking and makin~ull and any and all former Wills made by me at any time before ~s W;[~. FIRST: I direct my ~ecutrix, hereinafter named, to pay all my legal debts and funeral expenses as soon after my decease as conveniently may be done; however, my Executrix may, in my Executrix's discretion, negotiate for the continuation of arrangements existing at the date of my death. I hereby give, devise and bequeath all of my estate, financing SECOND: including property, residual, that all any and all tangible personal property and real including all insurance policies thereon, leaving no to my daughter, LARA ELLEN MILLER; and I hereby direct of the assets of my estate shall be converted into cash, which shall be distributed and administered to my daughter, LARA ELLEN MILLER, in accordance with the THIRD Paragraph of this Last Will and Testament. THIP/): I hereby nominate and appoint my friend, CATHY L. WATSON, presently of Mechanicsburg, Pennsylvania, as Guardian of the property of my estate to which my daughter, LARA ELLEN MILLER, is entitled under this Last Will and Testament. I direct said Guardian to administer and distribute said estate, to my Page 1 of 3 Pages daughter, LARA ELLEN MILLER, as follows: Fifty (50%) percent of the cash and/or estate assets shall be used by the Guardian for the reasonable and necessary costs and expenses for the health, education and welfare of my daughter, LARA ELLEN MILLER, which shall be distributed and/or used exclusively for the direct benefit of LARA ELLEN MILLER and shall be administered in the sole and exclusive discretion of the Guardian. Fifty (50%) percent of the estate shall be placed into an interest bearing, secure savings account, which account monies shall only be used for the post-high school and/or college education of my daughter, LARA ELLEN MILLER. CJ In the event my daughter, LARA ELLEN MILLER, does not attend college or post-high school education, she shall receive all of the cash and/or assets of said Fifty (50%) percent set aside for education, including the principal and interest, as well as any remaining cash and/or assets of my estate, when she reaches the age of twenty-four (24). ~OUR~: I direct my Executrix to pay all inheritance, estate, succession and other death taxes, imposed or payable by reason of my death, and interest and/or penalties, if any, to which my estate on the transfer of any property passing hereunder, or otherwise passing by reason of my death, may be subject, from the principal of my general estate, as if such taxes were administration expenses, without apportionment or the right of reimbursement. I authorize my Executrix to pay all such taxes at such time as she may deem advisable. FI~: I hereby nominate and appoint my friend, CATHY L. WATSON, presently of Mechanicsburg, Pennsylvania, Executrix of this Last Will and Testament, and direct that she be permitted to serve without bond and without any intervention of any court, Page 2 of 3 Pages except as required by law. I authorize my Executrix to sell, encnmher, mortgage, invest, distribute in kind, or retain any items of property of my estate in such manner as she shall deem proper, limited only by her own discretion; and to compromise claims against or in favor of my estate, with or without court approval on such terms and conditions as she deems appropriate in her sole discretion. IN WITNESS WHEREOF, I, EDMD~) G. MILLER, the Testator to this Last Will and Testament, typewritten on three (3) sheets of paper, have hereunto set my hand and seal this &~day of ~ ~O~ , 2002. EDMUND G. MILLER Signed, sealed, published and declared by the said Testator, as and for his Last Will and Testament, in our presence at his request and in the presence of each other, have hereunto set our hands and seals as attesting witnesses. Page 3 of 3 Pages COMMONWEALTH OF PENNSYLVANIA: COUNTY OF DAUPHIN : SS: I, EDMUND G. MI~LER, Testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed to and acknowledged before me, by EDMUND G. MILLER, the Testator, 7 ,2°°2. EDI~3ND O. MILLER NOTARY PUBLIC ~ } MY COMMISSION EXPIRES: Notarial Seal Susan C. App~eby, Notan/Public Harrisburg, Dauphin Count/ My Commission Expires Dec. 28, 2002 ~q aa e~o~eq o~ peqT~osqns pue o~ pe~T~e ~o u~o~s 'aouanI~u~ enpun ~o ~u~e~suoo ou ~epun pue pu~ punos ~o 'e~e ~o sawa~ e~o~ ao (8I) uee~q~e e~ eq~ ~e se~ aq~ a~pai~otn{ a-no ~o ~seq eq~ o~ ~eq~ pue ~sassau~m se II~M '~OOZ ' sassau:~.za~ peuBz, saepun CERTIFICATION OF NOTICE UNDER RULE 5.7 Name of Decedent: Date of Death: File No. To the Register: Edmund G. Miller March 21, 2004 2004-00323 I certify that notice of estate administration required by Rule 5.6 of the Orphans' Court Rules was served on or mailed to the following beneficiary of the above-captioned estate on May 13, 2004: Narfle Lara Ellen Miller % Debra Metthias Cathy L. Miller Address 75 Privet Drive Etters, Pennsylvania 17319 1830 Anna Street New Cumberland, Pennsylvania 17070. Notice has now been given to all persons entitled thereto under Rule 5.6(a). Date: "~ame: Shaun E. O'T~ole, Esq. Address: 2813 North Second Street Harrisburg, Pennsylvania 17110 Telephone: (717) 213-6653 Capacity: X Personal Representative X Counsel for Personal Representative COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-O601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD O04O62 MILLER CATHY L 1830 ANNA STREET NEW CUMBERLAND, PA 17070 ........ fold ESTATE INFORMATION: SSN. 186-34-0382 FILE NUMBER: 2104-0323 DECEDENT NAME: MILLER EDMUND G DATE OF PAYMENT: 06/18/2004 POSTMARK DATE: 06/18/2004 COUNTY: CUMBERLAND DATE OF DEATH: 03/21/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $3,500.00 REMARKS: CATHY L MILLER TOTAL AMOUNT PAID: $3,500.00 SEAL CHECK# 1006 INITIALS: VZ RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 004062 MILLER CATHY L 1830 ANNA STREET NEW CUMBERLAND, PA 17070 ........ fold ESTATE INFORMATION: SSN: 186-34-0382 FILE NUMBER: 2104-0323 DECEDENT NAME: MILLER EDMUND G DATE OF PAYMENT: 06/18/2004 POSTMARK DATE: 06/1 8/2004 COUNTY: CUMBERLAND DATE OF DEATH: 03/21/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 ~3,500.00 TOTAL AMOUNT PAID: $3,500.00 REMARKS: CATHY L MILLER SEAL CHECK# 10O6 INITIALS' VZ RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS 1N THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF EDMUND G. MILLER NO. 21-04-323 PETITION FROM PROBATE AND FOR DECLARATORY JUDGMENT TO THE HONORABLE JUDGES OF SA1D COURT: COMES NOW, Deborah Mathias, through her attorney, L. Rex Bicldey, and petitions the Court for a Citation on this day of ~ ~ ~20 in support thereof avers as follows: 1. Your Petitioner is Deborah Mathias who resides at 75 ~fi~et I~. '.ve, Et~ County, Pennsylvania~ ~i.'~'~ ~o ~ 2. Some time on or about December 31, 1997 the decedent and Deborah Mathias entered into a common law marriage the Affidavit of which evidencing said marriage is incorporated herein, atta~bed hereto and marked Exhibit "A". 3. Deborah Mathias is the biological mother and natural guardian of Lara E. Miller who resides at the same address. 4. Lara E. Miller is also the daughter of the decedent of Edmund G. Miller and is the sole beneficiary of the Estate of Edmund G. Miller as set forth in his Last Will and Testament which was probated in the Register of Wills Office of Court of Common Pleas of Cumberland County on April 5, 2004. 5. Edmund G. Miller and Kathy Watson entered into an unlawful marriage on July 18, 2003 as evidenced by a marriage certificate incorporated herein, attached hereto and marked Exhibit "B".. 6. On March 11, 2004 decedent executed a Power of Attorney naming Kathy L. Miller as his attorney in fact. A copy of said Power is incorporated herein, attached hereto and marked Exhibit "C". 7. Pursuant to and using the Power of Attorney, Kathy Miller by letter dated March 18, 2004 (incorporated herein, attached hereto and marked Exhibit "C"), changed the beneficiary designation of decedent's employment life insurance policy and profit sharing plan and pension plan and other employee death benefits from his daughter, Laura Miller, to that of the Estate of Edmund G. Miller. 8. Letters Testamentary were granted to Kathy L. Miller, a/k/a Kathy Watson, as wife of decedent by the Register's Office on April 5, 2004. 9. At the time when the decedent executed the Power of Attorney marked Exhibit "C", he was hospitalized and medically and physically incapable of a knowing and voluntary execution of a legal document. 10. At the time of his death, the decedent owned through his employment at Caretfi Inc. the following: A profit sharing plan and trust $10,000 life insurance policy $50,000 group term life insurance policy D. Possibly other benefits and assets. 11. Petitioner believes and therefore avers that her marriage to Edmund Miller was never dissolved. 12. Petitioner believes and therefore avers that the Power of Attorney executed by decedent was executed during a period of time when he was hospitalized medically and mentally incapable of a knowing and voluntmy execution of a Power of Attorney. 13. The ultimate disposition and ownership of the assets set forth above can only be resolved through a Court determination of the issues set forth in this Petition. 14. Counsel for the Petitioner has spoken to Shawn O'Toole, counsel for the Executrix of the Estate of Edmund G. Miller and has also spoken to Michael G. Jarman, Esquire of MeNeese, Wallace & Nurick who has been retained by the decedent's employer, Caretti, Inc.. 15. Both Mr. Jarman and Mr. O'Toole concur that this Court should hear this matter and make the determination as to the validity of the respective marriages, the validity of the Power of Attorney and the ultimate disposition of the assets owned by the decedent. WHEREFORE, Petitioner, by her counsel, L. Rex Bickley, respectfully prays your Honorable Court to: A. Enter a Declaratory Judgment and Decree or other appropriate Order determining that she is the lawful wife of the decedent. B. To enter a Declaratory Judgment and Decree or other appropriate Order determining that the Power of Attorney executed by the decedent is not valid and is null and void. C. To enter such a Declaratory Judgment and Decree or other appropriate Order finding that she is entitled to the profit sharing plan and trust of the decedent through his employer, Caretti Inc., and that she is entitled to the $10,000 Pennsylvania Builder Association Benefits Trust, the $50,000 group term life insurance policy owned by the decedent through his employer or, in the alternative, that Laura Miller, the decedent and Petitioner's biologic daughter is entitled to this benefit without passing through the Estate of Edmund G. Miller. D. To grant such other and fu~er relief as your Honorable Court may deem appropriate. Date: Z/a/ '/ ' / L. Rex.~ie~y Attorney for Plaintiff 114 South St. Harrisburg, PA 17101 717-234-0577 VERIFICATION I, Deborah Mathias, hereby verify that the facts set forth in the foregoing Petition are true and correct to the best of my information, knowledge and belief. I understand that false statements made herein are made subject to the penalties of Pa. C.S.A. Section 4904 relating to unswom falsification to authorities. AF~F. IOA~V1T OF cn~ON_L~W MAR~ undersigned, be[ng duly S~orn, do hereby s~a~ ~ha~ on ~~ , being free]y able to cOn~ract, we entered ~n~o the relationship of husband and wife under co--on-Jaw at ~~ T~. ~, ~ntend~ng :o be ]eg~]ly bound t,hereby ~n full recognition of ~he righ~, ~u~[es, obi/gallons associated w~h. A~ ~hat tFme we had the present ~ntent ~o be married, evidenced by ~ards ~n the present tense uttered with ~ VFew mhd purpose of est~b- l iSh~ng ~he re?at~Onshlp of husband and wife. $!~ORN to and sub:scribed me ch;s ..~ J day of: EXHIBIT "A" ~ Notarial Seal Camm ~-~ ...... ~ .,, -. H~REB¥ CERTIFY THAT ON THF _ ~EZO.I:IT,St~I'.I'~ --~ DAY ~F H[REB~TIFY THAT I . T~O THOUSAND ~ ~g DAY ~ AT P~CIS~ICSBURG BORO, CI~IBERhARrD COONT~, I~EITNSYLVAIG[A 17055 AND CATHY LOUISE ~A'~SON IN ACCORDANCE 'g/Ffl-I LICENSE iSSUED Iff DONNA M. O1~O, I ST CLERK OF THE COURT OF COMMON Pte~,, Ol~'HA~' COURT O~,VfS[ON OF POWER OF ATTORNEY I, Edmund G Miller, hereby appoint Cathy L Miller as my Attorney-in-Fact, for me, and in my name or in her own name, and on my behalf, to take alt actions and perform all acts concerning my affairs as she may deem necessary or advisable, in her absolute discretion, including, without limiting the generality of the foregoing, alt acts or actions with respect to any person, matter, transaction or properly, whether real, personal or mixed, tangible or intangible, now owned or later acquired by me, also including, but not by way of limitation, the following powers: 1. To receive the receipt for all sums of money or payments due or becoming due to me from any source; 2. To enter my safe deposit box at any and all banking institutions, add or remove any of the contents thereof; 3. To endorse all checks or other instruments payable to me and deposit any monies, checks and othe~ instruments to wrY;ch I at any time may be entitled in my name, or in my spouse's name, or in our joint names, in any financial institution or other fund depository; 4. To draw and sign checks, drafts or other orders for the payment of money and to withdraw from any bank accounts or other fund depositories now or hereafter belonging to me and any substitute accounts created in any financial institution or with any other fund depository; 5. To pay any and all claims and debts now or hereafter payable by me; 6. To borrow money and create security interests for the repayment thereof in any property now or hereafter owned by me as security therefore; 7. To convey, encumber, improve, insure, lease, manage, maintain, mortgage, pledge, possess, sell, and otherwise dispose of, or take any other action with respect to any property, now or hereafter owned by me, on such terms and conditions EXHIBIT "C" as he/she considers appropriate, inciud!n9 but not limited to, the power to purchase, invest in, accept, assign, endorse, transfer, sell, set over and deliver any shares of stock, bonds, debentures, evidences of indebtedness, notes, warrants, trust cedificates and other forms of securities now or hereafter standing in my name or owned by me, and to execute and deliver any instruments of assignment and transfer necessary or proper to carry out the authority hereby granted and, in the event of the sale of any real estate, to execute the sales agreement and the deed in my name and to make settlement and receive the proceeds; To purchase, rent or otherwise acquire any property for me and to pay for the same; 9. 10. my act; 11. To institute, engage in, compromise and settle any litigation on my behalf; To execute, acknowledge and deliver all instruments in my name and as To prepare, br h~Ve prepared, execute and file in my'name ail tax returns, governmental reports and instruments of any kind, including joint income or other tax returns with my husband/wife; 12. To employ and dismiss lawyers, accountants, investment advisors, physicians, dentists and others and to compensate them; 13. To transact business of any nature; 14. To delegate any and all powers granted by this Power of Attorney to another person designated by him/her; 15. To designate another person or persons, including a financial institution, ur a combination of one or more individuals and a financial institution, to serve as my Attorney-in-Fact in the event of his/her subsequent disability, incapacity or other inability to act as my Attorney-in-Fact; 16. To create a trust for my benefit; 17. To make additions to any existing trust for my benefit; 18, To claim an elective share of the estate of my husband/wife in the event of his/her death; 19. To disclaim any interest in property; 20, To renounce or resign any fiduciary positions; 21, To withdraw and receive the income or principal of an)/trust te which I at any time may be entitled; 22. To authorize my admission to a medical, nursing, residential or similar care facility and to enter into agreements for my care; 23. To authorize medical and surgical procedures for me; 24. To have access to my medical information; 25. To make my funeral arrangements; 26. To continue the operation of my business, the entering into agreements with other partners or shareholders, and the sale of the business; 27. To deal with my retirement or'other benefit plans, including but not limited to individual retirement accounts and social security benefits; My Attorney-in-Fact shall have the full power and au'chority to do everything necessary in exercising all of the powers granted by this Power of Attorney as fully as I could do if personally present. I hereby ratify all that my Attorney-in-Fact shall lawfully do or cause to be done by virtue of this Power of Attorney. THIS POWER OF ATTORNEY SHALL NOT BE AFFECTED BY MY SUBSEQUENT DISABILITY OR INCAPACITY. This Power of Attorney shall continue in force and may be accepted and relied upon by any person to whom it is presented despite my purported revocation of it or my death, until actual written notice of either event has been received by that person. Ed m~ n"8 G The following is a specimen signature of the person to whom this Power of Attorney is given: (Signature of Attorne'~-in-Fact) ~;athy L Mille STATE OF r'~(,.~...,,,~.,..]/¢~'v-~.] : COUNTY OF (?'"-ff~'~¢7-- : On this, the ~ day o¢~.~.~%.. ,2004, before me, a Notary Public, the undersigned officer, personally appeared Edmund G Miller, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledge that he/she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Public My Commission Expires: MaryR Rocco Notary pu__.!ic ,. City o Pittsburgh, Allegh~ny uoun~y ~ My Ccmmlss~on ~P re~ Apr. 4, 2005~ AGENT ACKNOWLEDGMENT I, Cathy L Miller, have read the attached Power of Attorney and am the person identified as the agent for the Principal. I hereby acknowledge that in the absence of a specific provision to the contrary in the Power of Attorney or in 20 Pa.C.S., when act as agent: I shall exercise the powers for the benefit of the principal. l shall keep the assets of the principal separate from my assets. I shall exercise reasonable caution and prudence. I shall keep a full and accurate record of all actions, receipts and disbursements on behalf of the principal. Cathy L troller Datec NOTICE_ The purpose of this power of attorney is to give the person you designate (your "agent") broad powers to handle your property, which may include powers to sell or otherwise dispose of any real or personal property without advance notice to you or approval by you. This power of attorney does not impose a duty on your agent to exercise granted powers, but when powers are exercised, your agent must use due care to act for your benefit and in accordance with this power of attorney~ Your agent may exercise the powers given here throughout your lifetime, even after you become incapacitated, unless you expressly limit the duration of these powers or you revoke these powers or a court acting on your behalf terminates your agent's authority. ·-more ask a Your agent must keep your funds separate from your agent's funds. A court can take away the powers of your agent if it finds your agent is not acting properly. The powers and duties of an agent under a power of attorney are explained fuit.y ~n 20 P,a.C.S. Ch. 56. ' ' ....... If there is anything about this form that you do not understand, you should lawyer of your own choosing to explain it to you. I have read or had explained to me this notice and I understand its contents. IN WITNESS WHEREOF, I, Edmund G Miller, have hereunto set my hand and seal this //../~. day of ~'~/74L4z~ ,2004. WITNESS: ~mund G Miller CERTIFICATE OF SERVICE I, L. Rex Bickley, Esquire, hereby certify that on this '7_~ day of July, 2004, I served a true and correct copy of the foregoing Petition by first class mail, postage prepaid, at Harrisburg, addressed to the following: Shawn O'Toole, Esquire 2813 N. Second St. Harrisburg, PA 17110 Michael G. Jarman, Esquire McNEESE, WALLACE & NURICK 100 Pine St. Harrisburg, PA 17101 Deborah Mathias 75 Privet Dr. Etters, PA 17319 L. Rex~ 114 South St. Harrisburg, PA 17101 Attorney for Petitioner In Re: Estate of Edmund G Miller IN THE COURT OF COMMON PLEAS ORPHANS' COURT DIVISION CUMBERLAND COUNTY, PENNSYLVANIA NO. 21-2004-323 CITATION WE COMMAND, you that laying aside all business and excuses whatsoever, you be and appear in your proper person before the Honorable Judges of the Court of Common Pleas, Orphans' Court Division at a session of the said Court there to be held, for the County of Cumberland to show cause why if any there be, why the Petition of Deborah Mathias should not be ~ranted. Wimess my hand an official seal of office at Carlisle, Pennsylvania, this 15th day of July, 2004. , OrTphans Court Division - (~r-' [~ .~,~ Cumberland County, Carlisle, PA t~ ~\ ',,~ _ L.. My Commission Expires on the 1 st Monday ~}J January, 2006 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF EDMUND G. MILLER NO. 21-04-323 consideration of the annexed Petition from Probate~'ahd for Declaratory Judgment, a citation is directed to Kathy L. Watson, a/k/a Kathy L. Miller, to show cause, if any there be, why the Petition of Deborah Mathias should not be granted. Citation shall be retumable ~im,- ~ ~$ ~~~', BY THE COURT: Shaun E. O'Toole Attorney I.D. # 44797 Miller Lipsitt, LLC 2157 Market Street Camp Hill, Pennsylvania 17011 (717) 737-6400 IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ESTATE OF EDMUND G. : ORPHANS' COURT DIVISION MILLER, Deceased : /~_ [~.1-04~23 2c,? ANSWER WITH NEW MATTER TO PETITION FI~OM PI~BATE AND FOR DECLARATORY JUDGMENT AND COU~TER I~TITION AND NOW COMES Respondent, Cathy Miller, by and ~agh h~attome~," Shaun E. O'Toole, and respectfully responds as follows: 1. Admitted 2. Denied. This averment is a conclusion of law to which no responsive pleading is required. By way of further answer, an Affidavit of Common Law Marriage is admissible and probative evidence in proving the existence of a common law marriage, but is not irrebuttable evidence. Debra A. Bell v. Edward J. Ferraro and Christina Turdo, 2004 Pa. Super. 144 (2004). 3. Admitted in part; denied in part. It is admitted that Deborah Mathias is the biological mother ofLara E. Miller. The Will of Edmund G. Miller ("Decedent") provides in item THIRD that Cathy L. Watson (now, Cathy Miller, the Respondent herein) is the guardian of the property of Decedent's estate to which Decedent's daughter, Shaun E. O'Toole Attomey I.D. # 44797 Miller Lipsitt, LLC 2157 Market Street Camp Hill, Pennsylvania 17011 (717) 737-6400 IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ESTATE OF EDMUND G. : ORPHANS' COURT DIVISION MILLER, Deceased : 1~_~1-04i~23 ~, ~ ANSWEa WITI NEW MATTEa TO PETITION F tOM P BATE AND FOR DECLARATORY JUDGMENT AND COUNTER P~rrITION too AND NOW COMES Respondent, Cathy Miller, by and tl~6ugh h~i~attomey, Shaun E. O'Toole, and respectfully responds as follows: 1. Admitted 2. Denied. This averment is a conclusion of law to which no responsive pleading is required. By way of further answer, an Affidavit of Common Law Marriage is admissible and probative evidence in proving the existence of a common law marriage, but is not irrebuttable evidence. Debra A. Bell v. Edward J. Ferraro and Christina Turdo, 2004 Pa. Super. 144 (2004). 3. Admitted in part; denied in part. It is admitted that Deborah Mathias is the biological mother ofLara E. Miller. The Will of Edmund G. Miller ("Decedent") provides in item THIRD that Cathy L. Watson (now, Cathy Miller, the Respondent herein) is the guardian of the property of Decedent's estate to which Decedent's daughter, Lara Miller, is entitled under Decedent's Will. A copy of Decedent's Will is attached as Exhibit "A." 4. 5. Admitted. Denied. This averment is a conclusion of law to which no responsive pleading is required. 6. Admitted. 7. Denied as stated. The latter dated March 18, 2004 speaks for itself and no responsive pleading is required. 8. Admitted. It is admitted that Letters Testamentary were granted to Cathy L. Miller, a/k/a Cathy Watson, and it is further admitted that Cathy L. Miller is the wife of the Decedent. 9. Admitted in part; denied in part. It is admitted that at the time Decedent executed the Power of Attorney that he was hospitalized. It is denied that Decedent was, at the time he executed the Power of Attorney, "medically and physically incapable of a knowing and voluntary execution of a legal document." To the contrary, attached as Exhibit "B" is a statement required by the Principal Financial Group in March, 2004, shortly atter the execution of the Power of Attorney, in order to process the short term disability claim made by Respondent on behalf of her husband, Edmund Miller. The statement is signed by Decedent's attending physician and a nurse, both of whom witnessed the signing of the Power of Attorney. The statement of the physician and nurse is that, on the previous day, the day the Power of Attorney was executed, Decedent had "enough cognitive function to be considered competent to enter a legal binding agreement, such as a durable power of attorney," that Decedent was in the intensive care unit at the time of the signing, that Decedent was not sedated, and that Decedent clearly desired his wife, Cathy Miller, to be his agent under the Power of Attorney. 10. Admitted. 11. Denied. Although this averment goes to the state of mind of the Petitioner, based on the averments contained in the New Matter hereunder, this averment is denied. 12. Denied. It is denied that Decedent, at the time that he executed the Power of Attorney, was "medically and mentally incapable of a knowing and voltmtary execution of a Power of Attorney. The answer to the averment of paragraph 9 is incorporated by reference. 13. Denied. This averment is a conclusion of law to which no responsive pleading is required. 14. Admitted. 15. Admitted. NEW MATTER 16. The allegations contained in answers to Paragraphs 1 through 15 above are incorporated by reference as if set out in full. 17. Decedent and Petitioner, Deborah Mathias never uttered words in present tense with the specific purpose of establishing the relation of husband and wife as is required to establish a common law marriage. 18. Decedent and Petitioner did not have a reputation throughout the community of being husband and wife as is required to establish a common law marriage. 19. Decedent made numerous comments to friends, family, and colleagues that he and Petitioner were not husband and wife. 20. Decedent and Petitioner executed the Affidavit of Common Law Marriage for the sole purpose of qualifying Petitioner for coverage under the health insurance plan provided by Decedent's employer. 21. Respondent believes and therefore avers that the relationship between Petitioner and Decedent was consummated only once and the two slept apart thereafter. 22. Petitioner never took Decedent's last name. 23. Although Petitioner owned the residence where she and Decedent resided together, the property was never titled jointly. 24. Although Petitioner asked Decedent to leave the home they had shared in December, 2000, so she could move in another man with whom she has since had a continuous relationship, she never sought alimony pendente lite from Decedent. 25. Although Petitioner asked Decedent to leave the home they had shared in December, 2000, so she could move in another man with whom she has since had a continuous relationship, she did not initiate a divorce proceeding against Decedent. 26. Although Petitioner was aware of the pending marriage between Decedent and Respondent before it occurred, she rightfully saw no need to legally end the common law marriage that she is now alleging existed between herself and Decedent. 27. Petitioner was fully aware of Decedent's marriage to Respondent on Julyl 8, 2003, and, in fact, Decedent and Respondent, at the request of Petitioner, delayed their wedding one week, in order to allow Decedent's daughter Lara to return fi.om a vacation and take part in the ceremony. 4 28. After Decedent and Respondent man/ed, Petitioner introduced Respondent to others on numerous occasions as Decedent's wife. 29. Petitioner most recently introduced Respondent as Decedent's wife at Decedent's funeral. 30. Petitioner is equitably estopped from alleging a common law marriage between her and Decedent. 31. During Decedent's final illness, Respondent took a leave from work and was at Decedent's side for seventy-two days in Pittsburgh, Pennsylvania where Decedent was hospitalized. 32. During Decedent's final illness, while he was hospitalized in Pittsburgh, Pennsylvania for seventy-two days, Petitioner spent a total of seven hours at the hospital in order to allow Decedent's daughter to visit with him. 33. When Petitioner visited Decedent in the hospital in Pittsburgh, Pennsylvania, she introduced herself to the nurses and hospital staff as Respondent, Cathy Miller's sister. 34. Days before Decedent passed away, when Respondent was informed that death was imminent, Respondent telephoned Petitioner to inform her of the graveness of the situation, yet Petitioner did not travel to Pittsburgh to be with Decedent at this time. 35. Prior to his involvement with Petitioner, Decedent had been married twice with each marriage ending in divorce. 36. On or about June 30, 2003, Decedent and Respondent applied for a marriage license with the Cumberland County Orphans' Court at which time Decedent indicated that his previous two marriages ended in divome, the most recent being finalized on August 31, 1993. Attached as Exhibit "C" is a copy of the Marriage License Inquiry compiled by the Cumberland County Orphans' Court. Wherefore, Respondent, Cathy Miller, prays that this Honorable Court dismiss Petitioner's Petitioner from Probate and for a Declaratory Judgment. COUNTER PETITION 37. The allegations contained in answers to Paragraphs 1 through 36 above are incorporated by reference as if set out in full. 38. Decedent and Respondent married at a civil ceremony conducted by Gayle A. Elder, District Justice, in Mechanicsburg, Pennsylvania on Julyl 8, 2003, as evidenced by the Marriage Certificate attached hereto as Exhibit "D." 39. As of July 18, 2003, Decedent and Respondent had the capacity to lawfully marry under Pennsylvania law in that both of the parties were unmarried at the time, both parties were of legal age, and the two were of opposite sex. 40. Upon completion of the civil marriage ceremony on July 18, 2003, Decedent and Respondent were lawfully married. 41. Neither Decedent nor Respondent ever initiated divome proceedings against the other and their marriage was never legally terminated. 42. Decedent's Will provides in item THIRD that Respondent is the guardian of the property of Decedent's estate to which Decedent's daughter, Lara Miller, is entitled under Decedent's Will. 43. 20 Pa.C.S.A §5602(a)(17) provides that a principal may, by language in the power of attorney showing such an intent on his part, empower an agent to engage in insurance transactions. 44. The Power of Attorney executed by Decedent on March 11, 2004, a copy of which is attached as Exhibit "E," provides that the agent may "take all actions and perform all acts concerning any affairs as she may deem necessary or advisable." 45. Under Decedent's Power of Attorney, his agent, Respondent, was authorized to engage in insurance transactions. 46. Under 20 Pa.C.S.A. §2208, a surviving spouse who, for one year or upwards previous to the death of her spouse, has willfully and maliciously deserted her spouse, shall have no right to make an election against the estate of the deceased spouse's estate under 20 Pa. C.S.A. §2203. 47. In the event that this Honorable Court concludes that Petitioner and Decedent were common law husband and wife, Petitioner willfully and maliciously deserted Decedent for a period in excess of one year prior to his passing and, pursuant to 20 Pa.C.S.A. §2208, is precluded from making an election against Decedent's estate. 48. On or about December 22, 2003, Decedent submitted to his employer, Caretti, Inc., a beneficiary designation form in an effort to change the beneficiary designation under his pension from Petitioner to Decedent's daughter Lara. 49. Under the Employee Retirement Income Security Act ("ERISA"), if a participant of a qualified plan has been "abandoned," as such term is defmed by local law, by his spouse and has a court order to such effect, the participant can change the beneficiary designation of his qualified plan without the requisite spousal consent. 7 50. In the event that this Honorable Court concludes that Petitioner and Decedent were common law husband and wife, Petitioner abandoned Decedent under Pennsylvania law prior to December 22, 2003. Wherefore, Respondent, Cathy Miller, prays that this Honorable Court to: A. Enter a Declaratory Judgment and Decree that at the time of Decedent's death, Respondent, Cathy Miller, was the lawful wife of Decedent and she is now entitled to all rights, privileges, and benefits provided a surviving spouse under Pennsylvania law; and B. Enter a Declaratory Judgment and Decree that Respondent, Cathy Miller, shall be the guardian of all funds designated to Decedent's daughter Lara under the Will as well as all funds passing to Decedent's daughter Lara under beneficiary designations under Decedent's life insurance policies and deferred benefit plans; and C. Enter a Declaratory Judgment and Decree that Decedent, Edmund G. Miller, under his Power of Attorney, authorized his Agent, Cathy Miller, to engage in insurance transactions. And Wherefore, Respondent, Cathy Miller, further prays that, should this Honorable Court, in the alternative, enter a Declaratory Judgment holding that Petitioner, Deborah Mathias, and Decedent were common law husband and wife at the time of Decedent's death as prayed for in Petitioner's Petition from Probate and for Declaratory judgment, that this Honorable Court: A. Enter a Declaratory Judgment and Decree that Petitioner, Deborah Mathias, willfully and maliciously deserted Decedent for a period in Bo excess of one year prior to his passing and, pursuant to 20 Pa.C.S.A. §2208, is precluded from making an election against Decedent's estate; and Enter a Declaratory Judgment and Decree that Petitioner, Deborah Mathias, had abandoned Decedent under Pennsylvania law prior to December 22, 2003. Respectfully submitted, MILLER LIPSITT, LLC Date: Shaah/E. O'Toole Attorney I.D. # 44797 2157 Market Street Camp Hill, Pennsylvania 17011 (717) 737-6400 Attorneys for Respondent, Cathy Miller 9 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF EDMUND G MILLER No: 21-04-323 VERIFICATION I verify that the statements made in the attached Answer, New Matter and Counter-Petition are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. Section 4904 relating to unsworn falsification to authorities. Cathy L Miller I, ~NI~ID. G,, J~T.T.I~, being of sell, Id and disposing mind, nemor¥ and understanding, do make, publish and declare this to be my Last Will and Testament, hereby revoking and making null and void any end all former Wills made by ~e et any time before this Will. P~P~T: I direct my EXecutrix, hereinafter named, to pay all my legal debts and funeral expenses as soon after sy decease as conveniently may be done~ he.ever, my EXecutrix may, in my Bxecutrix's discretion, negotiate for the continuation of financing arrangements existing at the date of my death. including property, I hereby give, devise and bequeath all of my estate, any end all tangible personal proper~y and real including all insurance policies thereon, leaving no residual, to my daughter, LARA ~m.~N MILLER; and I hereby direct that all of the assets of my estate shall be converted into cash, which shall be distributed and administered to my daughter, LARA ~N MILLER, in accordance with the THIRD Paragraph of this Last Will and Testament. TNI~D: I hereby nominate end appoint my friend, CATHY L. WATSON, presently of Mechanicsburg, Pennsylvania, as Guardian of the property of my estate to which my daughter, LARA ELLEN MILLER, is entitled under this Last Will and Testa~ent. I direct said Guardian to administer end distribute said estate, to my Page ~ of 3 Pages Exhibit "A" daughter, LARA ELLEN MILLER, as follows: Fifty (50%) percent of the cash and/or estate assets shall be used by the Guardian for the reasonable and necessary costs and expenses for the health, education and welfare of my daughter, LARA ELLEN MILLER, which shall be distributed and/or used exclusively for the direct benefit of LARA Rr.T.U~ 'MILLER and shall be a~rm(nistered in the $ole and exclUsive discretion of the Guardian. Fifty (50%) percent of the estate shall be placed into an interest bearing, secure savings account, which account monies shall only be used for the post-high school and/or college education of my daughter, LARA ~.T.~N MILLER. In the event my daughter, LAI~A ~.T.~ MILLER, does not attend college or post-high school education, she s~all receive all of the cash and/or assets of said Fifty (50%) percent set aside for education, including the principal and interest, as well as any remaining cash and/or assets of my estate, when she reaches the age of twenty-four (24). FO~I~FH: I direct my Executrix to pay all inheritance, estate, succession and other death taxes, imposed or payable by reason of my death, and interest and/or penalties, if any, to which my estate on the transfer of any property passing hereunder, or otherwise passing by reason of my death, may be subject, from the principal of my general estate, as if such taxes were aflm~_nistrntion expenses, without appor~ionlent or' the right of reimbureement. I authorize my Executrix to pay all such taxes at such time as she may deem advisuble. FIFTH: I hereby nominate and appoint my friend, CATHY L. WATSON, presently of Meohanicsburg, Pennsylvania, Executrix of this Last Will and Testament, and direct that she be permitted to serve without bond end without any intervention of any court, Page 2 of 3 Page~ except as required by law. I authorize my Executrix to sell, encumber, mortgage, invest, distribute in kind, or retain any items of property of my estate in such manner as she shall deem proper, limited only by her own discretion~ and to compromise claim against or in favor of ~f estate, with or without court approval on such terms and conditions as she deems appropriate in her sole discretion. IN NIT~Wbjsw~K)F, X, ~I~DIIDG. NYw~, the Testator to this L~st Will and Testaaent, typevritten on three (3) sheets of paper, have hereunto set my hand and seal this ~_~day of ~ , 2002. Signed, sealed, published and declared by the said Testator, as and for his Last Will and Testament, in our presence at his request and in the presence of each other, have hereunto set our hands ~nd seals as attesting witnesses. Page 30E 3 P~geS COMMONWEALTH OF PENNSYLVANIA~ COUNTY OF DAUPHIN I, EDMUND G. ~IILL~t, Testator, whose name iS signed to the attached or foregoing instruaent, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament~ that I signed it willingly~ and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirlaed to and acknowledged before me, by ED~0~D G. wr?.l~.~, the Testator · this ~ ~ ~ day of 2002. ~Y CO~ISSION E~PIR~S: ~ COMMONWEALTH OF PENNSYLVANIA: SS: COUNTY OF DAUPHIN : the undersig~ed witnesses, whose ,ames are st~e~ to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testator si~n and execute the inetrument ae his Last Will and Testament~ that Testator signed willingly and that Testator executed it as his free and voluntary act for the purposes therein expressed~ that each of u~ in the hearing and eight of the Testator aigned the Wi1! as wit~esses~ and that to the best of our knowledge the Testator was at the ti~e eightee~ (18) or ~ore years of age, of so~nd mind and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me by # the 2002. NY CoNM~SSION EXPIRES: 00~6/2004 00:0 greatly I'100'245-]$22X20278 Exhibit "B" MRG4S0 Cumberland. Coun_~y - 0rph_ansiCr.°.urt , ~ag~ -. Ma~rlage ,.lcense .n~u File No 2003-00592 Llcenffe Series/No 592 ISSue Date 6/30/2003 officiant Loca~xon.~ICSB Ti=ls.. DISTKICT ~BTI~ occupa~ i_o .n :_. 9. Date o= : 10. B~r~hDlace~ ....... , ......... 11~. No.b~ Prior MarrLg~es. ...... Di~ORC 8/31/1993 13. ~u~tlon ................ 12 (0-12) 02 (1-4 or 5+) Given and Sur~ of ~id~n N~ Influenced ~ In=ox~ua=~n9 ~or or ~ar~=~c m~9 · N · ************************** ( .~7.. ~O~T~ ) *************************** 1~. ~11.N~ ............... WATS~ ~ ~UISE 15. ~t~%p~ Ad. ese. 124 16. Residers: PA . ~o~ . .:. gORO 19. Bix~pla~, .................. PA ~99- ~o. of .PKAor ~grriggeq ...... 1 21. ~u~(~) If Divorced..~ FA~T ~ 01-2S85 $ven and Surname o~ Fat.her ....... AMOS M _L~ · Ve~ ~KI Surname of Mo~.her ....... CARRIE K ~ Maiden Na~ of Mother ............. ~X Res$~e~e of Fat~r ............... ~ Re~Lde~e oZ MOtOr ............... ~ ~atl~ of ~t~r .............. DE~ Bl~mce o~ Father .............. MIDD~ PA Bio.lace OZ ~ther ..... , ........ ~ISB~ PA AffliCted wi~h any TrmnsmxesSble Diseases? ........... Influenced ~ IntSxiumting L~or or Narcotic D~g?., N 4/30/2003 Relationship of A~pltcant Parties. NONE ******************************************************************************** Date rted to Vital Btatim~ics 7/~1/2003 Exhibit "C" HEREBY CEF[fi:Y THaT ON THF 8~ , DAY OF . T'O0 THOUSAND ~ T , ,~C~ ~ ~ ~, ~~ 27055 Exhibit "D" AGENT ACKNOWLEDGMENT I, Cathy L Miller, have read the attached Power of Attorney and am the person identified as the agent for the Principal. I hereby acknowledge that in the absence of a specific provision to the contrary in the Power of Attorney or in 20 Pa.C.S., when I act as agent: I shall exercise the powers for the benef'~ of the principal I shall keep the assets of the principal separate from my assets. I shall exercise reasonable caution and prudence. I shall keep a full and accurate record of all actions, receipts and disbursements on behalf of the principal. Cathy L Exhibit "E" -- · POWER OF ATTORNEY I, Edmund G Miller, hereby appoint Cathy L Miller as my Attorney-in-Fact, for me, and in my name or in her own name, and on my behalf, to take all actions and perform all acts concerning my affairs as she may deem necessary or advisable, in her absolute discretion, including, without limiting the generality of the foregoing, all acts or actions with respect to any person, matter, transaction or property, whether real, personal or mixed, tangible or intangible, now owned or later acquired by me, also including, but not by way of limitation, the following powers: 1. To receive the receipt for all sums of money or payments due or becoming due to me from any source; 2. To enter my safe deposit box at any and all banking institutions, add or remove any of the contents thereof; 3. To endorse all checks or other instruments payable to me and deposit any monies, checks and other' instruments ko wl~ch I at any time may be entitled in my name, or in my spouse's name, or in our joint names, in any financial institution or other fund depository; 4. To draw and sign checks, drafts or other orders for the payment of money and to withdraw from any bank accounts or other fund depositories now or hereafter belonging to me and any substitute accounts created in any financial institution or with any other fund depository; 5. To pay any and ali claims and debts now or hereafter payable by me; 6. To borrow money and create security interests for the repayment thereof in any property now or hereafter owned by me as security therefore; 7. To convey, encumber, improve, insure, lease, manage, maintain, mortgage, pledge, possess, sell, and otherwise dispose of, or take any other action with respect to any property, now or hereafter owned by me, on such terms and conditions as he/she considers appropriate, includ!ng but not limited to, the power to purchase, invest in, accept, assign, endorse, transfer, sell, set over and deliver any shares of stock, bonds, debentures, evidences of indebtedness, notes, warrants, trust certificates and other forms of securities now or hereafter standing in my name or owned by me, and to execute and deliver any instruments of assignment and transfer necessary or proper to carry out the authority hereby granted and, in the event of the sale of any real estate, to execute the sales agreement and the deed in my name and to make settlement and receive the proceeds; 8. To purchase, rent or otherwise acquire any property for me and to pay for the same; 9. 10. To institute, engage in, compromise and settle any litigation on my behalf; To execute, acknowledge and deliver all instruments in my name and as my act; 11. To prepare, 0r'hhVe prepared, execute and file in my name all tax returns, governmental reports and instruments of any kind, including joint income or other tax returns with my husband~Nife; 12. To employ and dismiss lawyers, accountants, investment advisors, physicians, dentists and others and to compensate them; 13. To transact business of any nature; 14. To delegate any and all powers granted by this Power of Attorney to another person designated by him/her; 15. To designate another person or persons, including a financial institution, or a combination of one or more individuals and a financial institution, to serve as my Attorney-in-Fact in the event of his/her subsequent disability, incapacity or other inability to act as my Attorney-in-Fact; 16. To create a trust for my benefit; 17. To make additions to any existing trust for my benefit; 18. To claim an elective share of the estate of my husband/wife in the event of his/her death; 19. To disclaim any interest in property; 20, To renounce or resign any fiduciary positions; 21. To withdraw and receive the .income or principal of any trust to which I at any time may be entitled; 22. To authorize my admission to a medical, nursing, residential or similar care faculty and to enter into agreements for my care; ' 23. To authorize medical and surgical procedures for me; 24. To have access to my medical information; 25. To make my funeral arrangements; 26. To continue the operation of my business, the entedng into agreements with other partners or shareholders, and the sale of the business; 27. To deal with my retirement o~-other benefit plans, including but not iimited to individual retirement accounts and social security benefits; My Attorney-in-Fact shall have the full power and authority to do everything necessary in exercising all of the powers granted by this Power of Attorney as fully as I could do if personally present. I hereby ratify all that my Attorney-in-Fact shall lawfully do or cause to be done by virtue of this Power of Attorney. THIS POWER OF ATTORNEY SHALL NOT BE AFFECTED BY MY SUBSEQUENT DISABILITY OR INCAPACITY. This Power of Attorney shall continue in force and may be accepted and relied upon by any person t~ whom it is presented despite my purported revocation of it or my death, until actual written notice of either event has been received by that person. Edmun~ G- ~ i~_~ The following is a specimen signature of the person to whom this Power of Attorney is given: ~signature of AttomeJ~'-in-Fact) ~athy L Miller cou." OF On this, the ~ day ot"~,~, _, 2004, before me, a Notary Public, the undersigned officer, personally appeared Edmund G Miller, known to me (,or satisfaotorily proven) to be the person whose name is subscribed to the within instrument, and acknowledge that he/she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. - N~ry Public My Commission Expires: M~ p. ~, Notary j My, Commission Ex~m~ ~,P~. NOTICE The purpose of this power of attorney is to give the person you designate (your "agent") broad powers to handle your property, which may include powers to sell or otherwise dispose of any real or personal property without advance notice to you or approval by you. This power of attorney does not impose a duty on your agent to exercise granted powers, but when powers are exercised, your agent must use due care to act for your benefit and in accordance with this power of attorney. Your agent may exercise the powers given here throughout your lifetime, even after you become incapacitated, unless you expressly limit the duration of these powers or you revoke these powers or a court acting on your behalf terminates your agent's authority. Your agent must keep your funds separate from your agent's funds. A court can take away the powers of your agent if it finds your agent is not acting properly. The powers and duties of an agent under a power of attorney are explain, ed.. _ . .... .*more fully ~.n 20 Pa.C.S. Ch. 56. ' ..... If there is anything about this form that you do not understand, you should ask a lawyer of your own choosing to explain it to you. I have read or had explained to me this notice and I understand its contents- IN WITNESS WHEREOF, I, Edmund G Miiler, have hereunto set my hand and seal this ~ day of ~2d~,~ ., 2004. WITNESS: ~mund G Miller CERTIFICATE OF SERVICE I, SHAUN E. O'TOOLE, attorney for Respondent, do certify that I served a tree and correct copy of the within document by depositing the same in the United States mail, first class, postage prepaid, addressed as follows: L. Rex Bickley 114 South Street Harrisburg, Pennsylvania 17101 Attorney for Petitioner. Date: C~ Sha~ E. O'Toole Attorney I.D. # 44797 2157 Market Street Camp Hill, Pennsylvania 17011 (717) 737-6400 Attorneys for Respondent, Cathy Miller L4 w OFFICES L. REX BICKLEY 114 SOUTH STIt~aT HARRISBURG, PENNSYLVANIA (717) 234-0577 September 28, 2004 Dennis E. Lebo, Clerk Orphans Court Division Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 Re: Estate of Edmund C~ Miller No. 21-04-323 Dear Mr. Lebo: Please find enclosed an original Answer which I would like you to file on behalf of Petitioner, Deborah Mathias. I am also enclosing a copy I would kindly ask you to stamp and return to me in the envelope I have provided. If you have any questions or concerns, please feel free to contact me. Sincerely, L. Rex Bickley~ LRB/sz IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ESTATE OF EDMUND G. MILLER, · Deceased · ORPHANS' COURT DIVISION No. 21--04-323 ANSWER TO NEW MATTER AND COUNTER-PETITION AND NOW, comes Plaintiff, Deborah Mathias, by and through her attorney, L. Rex Bickley, and respectfully responds as follows: 16. No response necessary. 17. Denied. Decedent and Petitioner uttered words in the present tense, exchanged tings, and introduced themselves as husband and wife to the public. 18. Denied. Decedent and Petitioner introduced themselves as husband and wife. They attended many functions as husband and wife including school functions. 19. Denied. Petitioner is unaware of any of the comments referred to in Paragraph 19 but is only aware of comments made expressing the nature of the relationship as husband and wife. 20. Denied. Decedent and Petitioner entered into marriage by choice having planned to remain married. The Affidavit of Common Law Marriage embodied that relationship in addition to the purpose of qualifying Petitioner for coverage under Decedent's health insurance plan. 21. of their relationship and marriage and often engaged in marital relations. :~ ~:' 22. Admitted. Denied. The Decedent and Petitioner shared a bed and bedroom the entire length 23. Admitted. 24. Admitted in part and denied in part. It is denied that the Petitioner asked the Decedent to move so that another man could move in with her. It is admitted that she did not seek alimony. By way of further answer, she was working at the time and neither needed nor wanted alimony. 25. Admitted in part and denied in part. It is denied that she asked the Decedent to leave so she could move another man in. It is admitted that she did not initiate divorce proceedings against the Decedent. 26. Admitted in part and denied in part. It is admitted that Petitioner was aware of the pending marriage between Decedent and Respondent and Petitioner did mention to the Decedent that they were still married. He chose to ignore it. By way of further answer, at that time Petitioner had no interest in incurring the expense or effort of initiating a divorce at that time. 27. Denied. Although Petitioner was aware the Decedent's marriage to Respondent, she denies asking them to delay the marriage. 28. Denied. Petitioner denies introducing Respondent as Decedent's wife. 29. Admitted. By way of further answer, however, out of respect to the Decedent, the Petitioner chose not to make "a scene" at the funeral. 30. Neither admitted nor denied. Paragraph 30 contains a conclusion of law to which no response is necessary. 31. Neither admitted nor denied. 32. Denied. Petitioner took their daughter to see the Decedent twice to Pittsburgh. Petitioner also went to see Decedent between February 29th and March 1 33. Admitted. By way of further answer Petitioner was instructed by the Respondent to introduce herself as Cathy Miller's sister so that she could visit the Decedent and that she could stay with the Decedent as a family member. 34. Admitted. By way of further answer, Petitioner had said her goodbyes to the Decedent in her last meeting. Additionally, Decedent was virtually unconscious at this time. 35. Denied. Petitioner believes and therefore avers that the Decedent was married three times prior to his marriage with Petitioner. By way of further answer, this is what he represented to Petitioner. 36. Denied. Petitioner believes and therefore avers that the Decedent was married three times prior to his marriage with Petitioner. ANSWER TO COUNTER-PETITIONER 37. No response necessary. 38. Admitted in part and denied in part. It is admitted that Decedent and Respondent were married as set forth in Paragraph 38. Whether it was a legal marriage is a question of law to be determined by the Court. 39. Neither admitted nor denied. Paragraph 39 contains a conclusion of law to which no response is necessary. 40. Neither admitted nor denied. Paragraph 39 contains a conclusion of law to which no response is necessary. 41. Neither admitted nor denied. 42. Admitted. 43. Admitted. 44. Admitted in part and denied in part. It is admitted that the Power of Attorney allegedly executed by the Decedent provides in part as set forth in Paragraph 44. It is denied that this is a valid Power of Attomey. 45. Denied as set forth above. 46. Paragraph 46 contains a conclusion of law to which no response is necessary. 47. Denied. It is denied that Petitioner willfully and maliciously deserted Decedent. By way of further answer, the averments contained in Paragraph 47 contains conclusions of law to which no response is necessary. 48. 49. 50. Neither admitted nor denied. Paragraph 49 contains a conclusion of law to which no response is necessary. Paragraph 50 contains a conclusion of law to which no response is necessary. Respectfully submitted, L. Rex Bic~~ 114 Sou~St. Harrisb/flrg, PA 17101 717-23'4-0577 Attorney for Petitioner VERIFICATION I, Deborah Mathias, verify that the statements made in the foregoing document are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S.A. §4904 relating to unswom falsification to authorities. Date: Deborah Mathias r----. .;::- t!l 4: 0: If')f2 ti; Q. 01 oo~c" ..~ o..~~::~fe~ ulo..ffir.:::a:~~ . _ 0..0- ~ ~ a:,c a: :I: I Ln ~l"-: 0- ~~ I;~e ~~ ,~ h c.-'= ~ ::0- I~~ - - - - - - - 0- 0- o CIS - o ~ ....~ Q).... wQ)~ .....l:llll 0(1)-- C50-glij lilt:- 8~ E~ Q) ~ Ow(l)C ~z.s:: Q) III 1::[1. ....::> 0 - <(ze' :z:",::J cn~.g 0)-- ",t: III :z: ,..~ - ~, , c. :,'-:;',~,-' ....', . -,I) v' Vl ~ 'Olll ..... :::J OlO '" ~€ 0...... Cl:::J OlOVl" C:::OQ)...... ~~~.!!! c C..... c: :::J :::J CJ) ~ 88-6,>- ._ Vl ""Ie aiaiodai '1::'1::""'0... OlOlOl - .o.o>Ol E E g .!Q :::J:::JctI'I:: OOIJ REV-I500EX~OOI COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 ~,A,?D REV-1500 W I- "S.. 0.". w"o ",00 00:'" ..., .. .. FILE NUMBER 21 04 COUNTY CODE YEAR INHERITANCE TAX RETURN RESIDENT DECEDENT 00323 ----- NUMBER I- Z W o W () W o DECEDENTS NAME (LAST. FIRST. AND MIDDLE INITlAL) MILLER, EDMUND G. SOCIAL SECURITY NUMBER 186-34-0382 DATE OF DEATH (MM-DD- YEAR) 03/21/2004 DArE OF BIRTH (MM-DD-YEAR) 08/09/1943 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER (IF APPLICABLE) SURVIVING SPOUSE'S NAME (lAST. FIRST. AND MIDDLE INITIAL) ~ 1. Original Return o 4. limited Estate o 6. Decedent Qied Testate (A\tach copy vi Will) o 9. Litigation Proceeds Received o 2. Supplemental Return o 4a. Future Interest Compromise (~te of daath after 12-12-82) o 1. Decedent Maintained a Living Trust (AlIacl1 copy of Trust) o 10. Spousal Poverty Credit (date ofdaath bEI!ween 12.31-91 and 1-1-95) D 3. Remainder Return (date of daath pnorto 12-13-82) D 5. Federal Estate Tax Return Required ..!.- 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A} (Atlactl Sctl 0) I- Z W o z o .. .. W 0: 0: o o THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS Shaun E. O'Toole, Esq. 2813 North Second Street fIRMNAME("^"',~bI'( Harrisburg, Pennsylvania 17110 TELEPHONE NUMBER (717) 213-6653 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) (1) (2) (3) (4) (5) 0.00 0.00 0.00 0.00 37,740_94 z o ~ ::) I- a: < () w a:: 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule 0) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G Of L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Uens (Schedule I) 11. Total Deductions (total Lines 9 & 10) 12_ Net Value of Estate (Line 8 minus Une 11) 13. Charitable and Governmental Bequests/See 9113 Trusts fOf which an election to tax has not been made (Schedule J) (11) (12) (13) 13,446.00 132,952.51 0.00 (6) 0.00 (7) 108,657.57 (9) (10) (6) 12,753.00 693.00 C':J 146,398.51 f 4. Net Value Subject to Tax (Line 12 minus Line 13) 132,952.51 (14) z o !;t .- ::) Q. :::E o () ~ SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 0.00 4,500.00 0.00 0_00 4,500.00 _______32,952.51_ x .0 00_ (15) ______-..100,000.0<1.. x .0 "-5_ (16) 16. Amount of Line 14 taxable at lineal rate x .12 (17) (18) 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate x .15 19. Tax Due (19) 20.0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SlOE AND RECHECK MATH < < Decedent's Complete Address' . STREET ADDRESS 1830 Anna Street CITY New Cumberland I STATEpA I ZIP 17070 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 4,500.00 3,500.00 184.00 Total Credits (A + 8 + C ) (2) 3,684.00 3. InteTesVPenalty 1\ applicable D.lnterest E. Penally 4. TotallnteresVPenalty ( D + E ) If Une 2 is greater than Une 1 + Line 3, enter the difference. This Is the OVERPAYMENT. Check box on Page 1 line 20 to request a refund (3) (4) (5) (SA) (58) 0.00 5. If Une 1 + Une 3 is greater than Line 2, enter the difference. This is the TAX DUE. 816.00 A. Enter the interest on the tax due. 8. Enter the total of Une 5 + SA. This is the BALANCE DUE. 816.00 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS Yes ....................0 ..............0 ..........0 pmp 0 o ..........0 o [iJ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 1. Did decedent make a transfer and: a. retain the use or income of the property trans1erred.,.... 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 occunrod after December 12. 1982, did decedent transfer property within one year of death without receiving adequate consideration? "".......... .. . ................. .................... 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ... 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ... ...................."..... ..................... No [iJ [iJ [i] [iJ [i] [iJ u. penalties of pet)ury, I dedare that I have examined this relum, including accompanying schedules and statements, and to the best of my knowledge and belief. it is true, correct and complete. DedMltionofpno_ofherlhanlhe_1 .basedonalinfon!1allonofwhid1_hasany-.. SI URE OF PERSON N lE FOR FILING RETURN_~__.____~_--!l1~ M~ 1.. Cl>..-5' t)A 1C?47~5 DRESS 2813 North Secon(j Street, Harrisburg, PennsylVania 17110_______~_ 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% 172 P.S. ~9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. ~9116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax., and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates 0\ death on or after July 1, 2000: The tax rate imposed an the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent a! the child is 0% [72 P.S. ~116(a)(1.2)J. 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. ~9116(1.2) [72 P.S. ~9116(a)(1)J. The tax rate imposed on the net vaiue of transfers to or for the use of the decedent's siblings is 12% [72 P.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, 'Nhether by blood or adoption. REV-1508 EX+ (6-98) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF EDMUND G. MILLER RLE NUMBER 21-04-0323 Include the proceeds of litigetion and the dale the proceeds were received by the _. All pnlperty joIntty.owned with right of lurvlwllhlp mull be dlsc:loled on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. Wachovia Bank - Checking Account #1010049419926 1,603.75 2,008.23 5,323.72 21,273.05 7,532.19 2. Wachovia Bank - Savings Account #3000037847301 3. Wachovia Bank - Certificate of Deposij #247412041328680 4. Wachovia Bank. Certificate of Deposij #247412051217205 5. Wachovia Bank - Certificate of Deposit #247412051328685 TOTAL (Also enter on line 5, Recapitulation) $ (ff more space IS needed, insert additional sheets of the same size) 37,740.94 . ...~~;;;\:; WACHOVIA Reference ID: 879991 Wachovia Bank N.A. Balance Confirmation Services POBox 40028 Roanoke, VA 24022-7313 April 14, 2004 MILLER LIPSm LLC 2157 MARKET STREET CAMP IDLL, PA 17011 SUBJECf: Verification I Confirmation of Account and Balance Information provided for: ~eostomer:;EDMl1ND"~ (SSN"# 186-3~.t) --~ -~~.- Date of Death: March 21, 2004 Denosit Account Information Account Account Date of Death Average Date Maturity Interest Accrued YTD Dale Type Number Balance Balance. Opened Dale Rate Interest Interest Paid Closed CERTIFICATE OF DEPOSIT 241412041328680 $5,319.22 911312000 $4.50 $45.33 4n12004 LEGAL TITLE: EG MILLER CA TIlY L. MILLER, POA CWSlNG BALANCE: $5331.13 CERTIFICATE OF DEPOSIT 241412051211205 $21,252.96 618/2000 $20.09 $130.21 4n12004 LEGAL TITLE: EG MILLER CA TIIY L MILLER, POA CWSlNG BALANCE: $21296.03 CERTIFICATE OF DEPOSIT 241412051328685 $1,521.62 911312000 54.51 $46.12 4n12004 LEGAL TITLE: EG MILLER CATIlY L MILLER, POA CWSlNG BALANCE: $7540.33 CHECKING 1010071689559 $32,431.91 211312003 $5.98 $59.10 LEGAL TITLE: EO MILLER CATIlY L. MILLER CHECKING 1010049419926 $1,603.11 5/2412002 $0.04 $0.40 4n/2004 LEGAL TITLE: EG MILLER CA TIlY L. MILLER, POA CWSlNG BALANCE: $1603.82 .-- 0000 000614 - ....~~'!i-\{: WACHOVIA Reference 10: 879991 SAVINGS 3??oo37847301 LEGAL TITLE: EO MILLER CATHY L. MILLER, POA CLOSING BALANCE: $2008.37 52,008.16 5/2412002 $0.07 $0.75 4n/2oo4 . Due to system limitations. we can only provide a twelve month aVCIage balance on depository accounts. Revolvinl! Credit Information Account Type Account Number Date of Death Balance Credit Limit Date Opened Date Times Legal Title Closed Late VISA 4264298381705998 MBNA . Revolving credit accounts are no longer serviced by Wachovia Bank. Please contact MBNA at 800-441-7048. . Date of death balance does not include accrued interest. . If dale of death occurrs on a weekend or a holiday, dale of death balance does not include any transactions that were made during that time periud. Phone: (540)563-7323 chc;js 0000 000614 REV.1510 EX+ (6-98) .. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF EDMUND G. MILLER FILE NUMBER 21-04-0323 This schedule must be complel8d and filed K the answar to any of quastions 11lvo\Jg114 on lhe revarse sida of lhe REV-1500 COVER SHEET is yas. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATlONSHlP TO DECEDENT AND NUMBER THE DATE Of TRANSFER ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST IFN'PLICABLE) VALUE 1. Caretti, Inc. profit sharing plan (at time of his death, decedent could have 108,657.57 100 0.00 108,657.57 taken distributions from plan without incurring any penalty) TOTAL (Also enter on iine 7 Recapitulation) S 108,657.57 .. (If mlll8 space IS needad, Insort addilional_ of lhe same size) r- - '" ... '" '" N 0 ... '" 00 .... M .... r- 0 ,..; ...; - '" .. .. .. 8 0 8 ., ~ g g - - r- - '" N ~ ... '" .... C7\ N 0 ... C7\ C7\ '" 00 .... .... ... M .... r- -- -- 8' ",' ...; r- .... '" ~ ~ '" .... .... .. .. .. <:> <:> <:> <:> ., 8 ., ~ ., ., <:> 0 0 0 ~ <:> ;; .. C> - - - .. .. - '" c:lc:l .. .. .. '" = <:> - c ... <:> c 0 Eo-< ~ .. .- e -= ., ., ., ." ... ... Q ., ., ., = ~ o .u 0 0 0 os r- ei '€ = <:> e .. os ." f;1;1r:>. Q:; C> ... 'C l>ll .. ~N .. .. .. = ll-l =ClO 'C ::;1:;l 8 0 8 .. ., os ol:l .,,' 0 0 0 ..c ... ='" <I.l ... ='? ... ~ e~ ..: e ... .".... = ~ .. .. .. ll-l .. c.l e ., 8 ., = .. ., ., ... 0 0 0 ..... :! . E <I.l ... .... .... f ..: '" <:> C7\ <:> os .. .... ~ u = '" .. .. .. .. C7\ = ~ ~ ~ t GO GO 8 8 l;; <:> <:> ;>. 0 0 ... " c- is. .... ~ e f;1;1 ;; .. .. - .. .. c:l r- - - '" ;; c ... .... .... i - .. '" 0 .,; .. e '" 00 .... .... f M .... '" f! 8' ,..; .0- ~ '" = .. .. .. .!II i 0 ~ .", ~ e .e &l ~ ~ is l~j~j~ 0...J Q...J C&. e III e III e !!' lllV.lllV.lllP- REV.'511 EX+ (12'99). COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF EDMUND G. MILLER FILE NUIIBER 21-04-0323 Deb.. 01_ mual be reported on Schedule L ITEM NUMBER A. DESCRIPTION AMOUNT ,. FUNERAL EXPENSES: Ronald L. Smith Funeral Home Gingrich Memorials - Grave marker 5,569,00 534.00 2. B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Numbe~s)JEtN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees 6,500.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State _Zip Relationship of Claimant to Decedent 4. Probate Fees 150.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. TOTAL (Also enter on line 9, Recapnulation) $ (If more space IS needed, Insert additional sheets of the same size) 12,753.00 REV-1S12 EX+ (12-03) . SCHEDULE I DEBTS OF DECEDENT, MORTGAGE UABILITlES, & UENS COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF EDMUND G. MILLER FILE NUMBER 21-04-0323 Repotl_lncurnd ." the _nt prlot to _ which remained unpaid os of the _ 01_. Including unnlmburud modIcaI.x_. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH t Family Internal Medicine Associates 45.00 2. Shaun E. O'Toole, Esquire - legal fees for estate planning matters 648.00 TOTAL (Also enteron line 10, Recapitulation) $ (If m<xe space Is needed. Insert addl6onslsl1eets of the same ~ze) 693.00 REV-1513 EXt (9-00) .. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES FILE NUMBER 21-04-0323 ESTATE OF EDMUND G. MILLER RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. Lara E. Miller 75 Privet Drive, Etters, Pennsylvania 17319 Daughter 100,000,00 2. Cathy L. Miller, 1830 Anna Street, New Cumberland, PA 1070 W~e 32,952.51 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 16, AS APPROPRIATE, ON REV-1500 COVER SHEET n NON-TAXABLE DISTRIBUTIONS, A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART" - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0,00 (If more space is needed, insert additional sheets of the same size) LAST WILL AHD 'l'BSTAMBNT OF BDIIU1ID G. HILLER I, BDMURD. G. HILLER, being of sound and disposing mind, memory and understanding, do make, publish and declare this to be my Last will and Testament, hereby revoking and making null and void any and all former Wills made by me at any time before this WilL FIRS'.l': I direct my Executrix, hereinafter named, to pay all my legal debts and funeral expenses as soon after my decease as conveniently may be done~ however, my Executrix may, in my Executrix's discretion, negotiate for the continuation of financing arrangements existing at the date of my death. SEOOlQ): I hereby give, devise and bequeath all of my estate, including any and all tangible personal property and real property, including all insurance policies thereon, leaving no residual, to my daughter, LARA RT.T.1lt( HILLER~ and I hereby direct that all of the assets of my estate shall be converted into cash, which shall be distributed and administered to my daughter, LARA ~T.T.R)f K:tLLER, in accordance with the THIRD Paragraph of this Last will and Testament. THIRD: I hereby nominate and appoint .y friend, CATHY L. WATSON, presently of Mechanicsburg, Pennsylvania, as Guardian of the property of my estate to which my daughter, LARA ~J.~)f MILLER, is entitled under this Last Will and Testament. I direct said Guardian to administer and distribute said estate, to my P698 1 of 3 Pages -~-- ---~-,,>. ,~~~~ - ~.- ,- - daughter, LARA ELLEN MILLER, as follows: FOUR'.rR: A. Fifty (50%) percent of the cash and/or estate assets shall be used by the Guardian for the reasonable and necessary costs and expenses for the health, education and welfare of my daughter, LARA RT.T.RJ( MILLER, which shall be distributed and/or used exclusively for the direct benefit of LARA ELLEN - MILLER and shall be administered in the sole and exclusive discretion of the Guardian. B. Fifty (50%) percent of the estate shall be placed into an interest bearing, secure savings acoount, which account monies shall only be used for the post-high school and/or COllege education of my daughter, LARA RT.T.RI\I MILLER. In the event my daughter, LARA RT.T.Wf MILLER, does not attend college or post-high school education, she shall receive all of the cash and/or assets of said Fifty (50%) percent set aside for education, inclUding the principal and interest, as well as any remaining cash and/or assets of my estate, when she reaches the age of twenty-fOur (24). c. I direct my Executrix to pay all inheritance, estate, succession and other death taxes, iJlposed or payable by reason of my death, and interest and/or penalties, if any, to Which my estate on the transfer of any property passing hereunder, or otherwise passing by reason of my death, may be sUbject, from the prinoipal of my general estate, as if such taxes were administration expenses, without apportionaent or the right of reimbursement. I authorize my Executrix to pay all suoh taxes at such time as she may deElll advisable. FIl'1'B: I hereby nollinate and appoint my friend, CATHY L. WATSON, presently of Mechanicsburg, Pennsylvania, Executrix of this Last Will and Test8lllent, and direct that she be permitted to serve without bond and without any intervention of any court, Paqe 2 or 3 Paves - ._"' - - ~.- - _.._,_ U,,,,"~_~_<H _<~." - -- __. except as required by law. :r authorize my Executrix to sell, encumber, mortgage, invest, distribute in kind, or retain any items of property of my estate in such manner as she shall deem proper, limited only by her own discretion; and to compromise claims against or in favor of my estate, with or without court approval on such terms and conditions as she deems appropriate in her sole discretion. I1f Wn!lfBSS WIU5id5v', X, IIDIIIUlIO G. IIILI.D, the Testator to this paper, have _ llll~ hereunto set my , 2G02. typewritten on three (3) sheets of hand and seal this ,?l. CfII... day of Last Will and Testament, ~G./1,':Jj~ BDIIURD G. MlLLBR Siqned, sealed, published and declared by the said Testator, as and for his Last will and Testament, in our presence at his request and in the presence of each other, have hereunto set our hands and seals as attesting witnesses. ~.~ '1~~ residing at..J Id fjy r;"w.. /(C"'GL r!L1{.{.w.dJ 4ru... p. at.;!:hi {iy (,if~ ffew_ fL~ folA fA residing paqe 3 of 3 Paqes -" "~~'" *"'''''' ~~_,"_" -""-'~'~~"'"',k~...8''''' - .." ',-""..~~-;.~-- COMMONWEALTH OF PENNSYLVANIA: 55: COUNTY OF DAUPHIN . . I, BDHUJm G. JlTTJ.~, Testator, whose name is signed to the attached or foregoing instrument, havinq been duly qualified according to law, do hereby acknOWledge that I signed and executed the instrument as my Last Will and Testamentr that I signed it willinqlyr and that I signed it as my free and voluntary act for the purposes therein expreSSed. SWOrn or affirmed to and acknowledged before me, by BDIlWID G. Jau.BR, the Testator, this ..;2y+c.- day of ~II ' 2002. ~G.,.~ BDIWRD G. MILLBR Nol8riaI Seal - c. AppIoby, NotaJy PubIc 1lBniabwg, DauphIn CounIy My Commission ExpINS Dec. 28, 2002 COMMONWEALTH OF PENNSYLVANIA: SS: COUNTY OF DAUPHIN . . We, j C1IAA7~ tv At I 0.. ~alA" and &t !1k. the undersigned witnesses, whose names are the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testator sign and execute the instrument as his Last Will and Testament: that Testator signed willingly and that Testator executed it as his free and voluntary act for the purposes therein expressed: that each of us in the hearing and sight of the Testator signed the Will as witnesses: and that to the best of our knowledgEt the Testator was at the time eighteen (18) or IIOre years of age, of sound mind and under no constraint or undue influence. \ Sworn or affirmed to and subscribed to before me by '-' rAAMh Lv. /lL, IC>-&'ClfP-.. and _[A,1a? Lt" M.t1, vv-- the undersigned witnesses, this J?9f day of ? 2002. , , ~ /JlJ.o-O l,t#'- OJvv-L,,- NOTARY PUBLIC MY COMKISSION EXPIRES: '. . w. ![it 11 t~~'e>'LJ ~._,. '. MILLER LIPSITT LLC 2157 Markel Street Camp Kill . PA 17011 717-737-6400 Fax: 717-737-5355 ~.paatlww.com PLEASE REPLY TO: SHAUN E. O'TOOLE AT HARRISBURG OFFICE e-mail: se021@.comcast.net April 4, 2005 Cumberland County Register of Wills Cumberland County Courthouse Hanover & High Streets Carlise, Pennsylvania 17013 Re: Estate of Edmund G. Miller (",::: Dear Sir or Madam: Enclosed for filing are the Pennsylvania Inheritance Tax Return (original and copy) and Inventory for the above-referenced Estate. Also enclosed are two checks. One is an estate check, payable to "Register of Wills, Agent" in the amount of$816.00 representing final payment on the tax due. The second is a check in the amount of$30.00 for payment of the filing fee. I have also enclosed a copy of the Inventory and a copy of the front page of the Inheritance Tax Return. Kindly time stamp both of these and return them to me in the enclosed envelope. Thank you for you assistance. Very truly yours, ~-t~ Shaun E. O'Toole Enclosure Harrisburg Office: 2813 North Second Street * Harrisburg, Pennsylvania 17110 (Telephone) 717.213.6653 (Fax) 717.213.0272 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG. PA 17128-0601 REV-1162 EX(1 1 -96) . RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT O'TOOLE SHAUN E 218 PINE ST POBOX 886 HARRISBURG, PA 17108 fold EST ATE INFORMATION: SSN: 186-34-0382 FILE NUMBER: 2104-0323 DECEDENT NAME: MILLER EDMUND G DATE OF PAYMENT: 04/05/2005 POSTMARK DATE: 04/04/2005 COUNTY: CUMBERLAND DATE OF DEATH: 03/21/2004 NO. CD 005163 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $816.00 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: CHECK# 1015 SEAL INITIALS: JA RECEIVED BY: REGISTER OF WILLS $816.00 GLENDA FARNER STRASBAUGH REGISTER OF WILLS Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of Edmund G. Miller No. 00323 of 2004 Date of Death March 21. 2004 also known as , Deceased Social Security No. 186-34-0382 Personal Representatlve(s) of the above Estate, deceased, verify that the Items appearing In the following Inventory Include all of the personal assets wherever situate and all ofthe real estate In the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each Item of said Inventory represents Its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the CommonweaJth of Pennsylvania except that which appears In a memorandum at the end of this Inventory. I/We verify that the statements made In this Inventory are true and correct. I/We understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Personal Representative: Name of Altorney: Shaun E. O'Toole 1.0. No.: 44797 cat~L. M;m . ~ 1~ /li~ Dated IIaJIJL .:26 2!'J1).--) . . -~". Address: 2813 North Second Street Harrisburq, PA 17110 Telephone: (717) 213-6653 r I'! Description Value C~) (1) Wachovia Bank Checking Account # 1010049419926 $ 1,603.75 (2) Wachovia Bank Savings Account # 3000037847301 $ 2,008.23 (3) Wachovia Bank Certificate of Deposit # 247412041328680 $ 5,323.72 (4) Wachovia Bank Certificate of Deposit # 247412051217205 $ 21,273.05 (5) Wachovia Bank Certificate of Deposit # 247412051328685 $ 7,532.19 (6) Caretti, Inc. profit sharing plan $ 108.657.57 (Attach Additional Sheets if necessary) Total: $146,398.51 NOTE: The Memorandum of real estate outsIde the Commonwealth of Pennsylvania may, at the election of the personal representative, Include the value of each Item, but such figures should not be extended Into the total of the Inventory. Fonn RW.7 (Oaupflln County. Rev. tlSZI . IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ,-, ., CJ IN RE: ESTATE OF EDMUND G. MILLER, Deceased "', I ORPHANS' COURT DIVISION No. 21--04-323 I':}'I MOTION FOR THE APPOINTMENT OF A GUARDIAN 1. Your Petitioner is L. Rex Bickley, Esquire, 114 South St., Harrisburg, PA 17101. 2. Your Petitioner represents Deborah Mathias upon whose behalf a Petition from Probate and for Declaratory Judgment in the Estate of Edmund G. Miller was filed above docketed on July 21,2004, a copy of which is incorporated herein, attached hereto and marked Exhibit "A". 3. Deborah Mathias is the mother and natural guardian of Lara E. Miller, a minor, whose interests are involved in the above captioned matter. 4. Deborah Mathias and Lara E. Miller reside at 75 Privet Drive, Etters, York County, Pennsylvania. 5. Deborah Mathias has entered into a settlement agreement with the Respondent, Kathy Miller, regarding the above captioned matter. 6. However, because Lara E. Miller's interests may be impacted, your Petitioner believes that the appointment of a guardian may be appropriate in this matter. 7. Additionally, it is contemplated that a personal injury suit may be filed on behalf of Lara E. Miller regarding the death of her father, Edmund G. Miller. 8. It may be necessary that a guardian be appointed with respect to this issue as well. WHEREFORE, your Petitioner respectfully prays your Honorable Court to appoint a guardian ad litem on behalf of Lara E. Miller. Respectfully submitted, IN THE COURT Of COMMON PUAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF EDMUND G. MILLER NO. 21-04-323 DECREE AND NOW, this day of ,2004, upon consideration of the annexed Petition from Proba1e and for Declaratory Judl:,'ment, a citation is directed to Kathy L Watson, aJkla Kathy L Miller, to show cause, if any there be, why the Petition of Deborah Mathias should not be granted. Citation shaH be retumable the day of - 2004. BY THE COURT: 1 EXHIBIT "A" IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTA TE OF EDMUND G. MILLER NO. 21-04-323 PETITION FROM PROBATE AND FOR DECLARA.TORY JUDGMENT TO THE HONORABLE JUDGES OF SAID COURT: COMES NOW, Deborah Mathias, through her attomey, L. Rex Bickley, and petitions the Court for a Citation on this day of , 2004 and in support thereof avers as follows: O(! . . :I) ::; ", 'i2 ;J.I (I) 1. Your Petitioner is Deborah Mathias who resides at 75~~vet Dfive, E~, (l~i ,_> '-- i'n r,.> ~ F ~} g County, Pennsylvania lj. N' c: .- 's: ~~J:' 2. Some time on or about December 31, 1997 tlle dec~!ient ;@d DtfJ~ah 'vi:"," -.,., Mathias entered into a common law malTiage the Affidavit of wt~h eVlWencing said malTiage is incorporated herein, attached hereto and marked Exhibit "A". 3. Deborah Mathias is the biological motller and natural guardian of Lara E. Miller who resides at the same address. 4. Lara E. Miller is also the daughter of the decedent of Edmund G. Miller and is the sole beneficiary of the Estate of Edmund G. Miller as set forth in his Last Will and Testament which was probated in the Register of Wills Office of Comi of Common Pleas of Cumberland County on April 5, 2004. 5. Echmllld C. Miller and Kathy Watson entered into an unlawful marriage on July] 8, 2003 as evidenced by a marriage certificate incorporated hcrein, attached hereto and marked Exhibit "13".. 6. On March]], 2004 decedent executed a Power of Attorney naming Kathy L. Miller as his attorney in fact. A copy of said Power is incorporated herein, attached hereto and marked Exhibit "C". 7. Pursuant to and using the Power of Attomey, Kathy Miller by letter dated March 18,2004 (incorporated herein, attached hereto and marked Exhibit "C"), changed the beneficiary designation of decedent's employment life insurance policy and profit sharing plan and pension plan and other employee death benefits from his daughter, Laura Miller, to that of the Estate of Edmund G. Miller. 8. Letters Testamentary were granted to Kathy L. .Miller, alk/a Kathy Watson, as wife of decedent by the Register's Office on April 5, 2004. 9. At the time when the decedent executed the Power of Attomey marked Exhibit "C", he was hospitalized and medically and physically incapable of a knowing and voluntary execution of a ]egal document. 10. At the time of his death, the decedent owned through his employment at Caretti Inc. the following: A. A profit sharing plan and trust B. $10,000 life insurance policy C. $50,000 group tenn life insurarce policy D. Possibl) other benefits and assets. J I. Petitioner believes and therefore avers that her marriage to Edmund Miller was never dissolved. J 2. Petitioner believes and therefore avers that the Power of Al10mey executed by decedent was executed during a period of timc whcn he was hospitalized medically and mentally incapable of a knowing and voluntary execution of a Power of Attomey. 13. The ultimate disposition and ownership of the assets set fOlth above can only be resolved through a Court determination of the issues set forth in this Petition. 14. Counsel for the Petitioner has spoken to Shawn O'Toole, counsel for the Executrix of the Estate of Edmund G. Miller and has also spoken to Michael G. Jarman, Esquire of McNeese, Wallace & Nurick who has been retained by the decedent's employer, Caretti, 1nc.. 15. Both Mr. Jarman and Mr. O'Toole concur that this Court should hear this matter and make the detennination as to the validity of the respective marriages, the validity of the Power of Attomey and the ultimate disposition of the assets owned by the decedent. WHEREFORE, Petitioner, by her counsel, L. Rex Bickley, respectfully prays your Honorable Court to: A. Enter a DeclaratOIY Judgment and Decree or other appropriate Order determining that she is the lawful wife of the decedent. B. To enter a Declaratory Judgment and Decree or other appropriate Order determining that thc; Power of AUorney executed by the decedent is not valid and is null and void. C. To enter such a Declaratory Judgment and Decree or other appropriate Order finding that she is entitled to the profit sharing plan and trust of the decedent through his employer, Caretti Inc., and that she is entitled to the $10,000 Pennsylvania Builder Association Benefits Trust, the $50,000 group teon life insurance policy owned by the decedent through his employer or, in the alternative, that Laura Miller, the decedent and Petitioner's biologic daughter is entitled to this benefit without passing through the Estate of Edmund G. Miller. D. To grant such other and further relief as your Honorable Court may deem appropriate. Date: 7/J17 , ( ( 17101 VERII'ICATION I, Deborah Mathias, hereby verify that the facts set forth in the foregoing Petition are true and correct to the best of my infonnation, knowledge and belief. I understand that false statements made herein are made subject to tJle penalties of Pa. C.S.A. Section 4904 relating to unsworn falsification to authorities. Date:~DL~ \,)~~~\.0\ \~\\\u1t~~ Deborah Mafuias AF,IDAVIT OF COMMON-LA~ MARRIAGE ~e. t~UIJt;> G. /~ and Husband's NJme. il\ CI~~: \ (is the ~)~DC{C\\ \ x{ fnU'r11f\ \I i fe's 1\03 i d en Name . unders i gned, be i ng du 1 Y s'worn, do hereby s ta ,e thoa [ on ,\1./ ~ 1/ .q 1 lin: D;/y Year being freely able tD contract, we entered inw the relationship of ~. C y, Bornugh, Towns husb<3nd and wife under common-law at , intending ro be le<Jally bound thereby and S ra t e in ful I recognition of the rights, duties, ob] igarions associated there- with. A[ that time we had the present intent to be married, evidenced by words in [he present tense uttered with d view and purpose of est.b- lishing the relationship of husband and ~;fe_ 6;~G.m~ Signarure of Husband 1'2-/31/17 al~~~~ln b~koo Si),~r~nqil Da1:e J ' / SwORN to and subscribed befor~ me chis -3J_oay of l);.::::"-I\'1MR. 19..n. . buJC\ V\.~bbCUJ.QA ~ot"ry Pub 1 i c EXHIBIT "A" ND\arial Seal Brpnda M. Schubauel, Notary PlJblic H:1modp-n Twp.. Cumcf;r13r:d C::x;~Jy t-.'Iv 1:'offitTIi",.sion F.:-::8;ri~'2 i\~<J',' ~~. 2')00 ( ~___________ _~J ".... 1'1fW-1l-2004 13: 15 CRRETTI, ]HC ~ -+-+ ~ ~ I..... ~ 1+-1 -+-+ ~ t..f 6 EXHIBIT "B" >- <<: Cl '" u .... f-o '" ;:> .., 13 H '" ... OJ H r=> .; '" '" '"' '" ~ ;:; fil " H '" u. :J: >- z o . < '" bl <3 >- 0<( :r: >- >- ... j:: ~ ~ >- .., '" u. 0< \.U J; , ~ ~ <>: H ~ o-l ,... CJ '" ~ ~ u'> p.., ::J o . :J: ~ >- e5 o 0 !;t u 1- ... >- o <: '" '" o '" rl ~ ~ S u . o '" o '" '" gi '" OJ U ~ U ~ ~ "' f-o ~ '" III H ;:> o ,.J ~ f-< (j Cl z "" '" OJ ,.J '"' H ;<: ~ '" '" I '"' :l: th l:i1 .\-' ~ ~ ~ % :.::: t<=t ~ Cl.l ~ .~ $:: ~ >- co W 0< u. "' ,q10552952,q P.02 . 0 5 z f:i 9 D~ 1:;;0 l- . "" o ::J 1= 0 o~~ . V'i ~ ~~;.::: ~ g, ~ zo z o A'" o .~ >- ~ it' eo ~ Z Cl 0... ::J ~58 ~ ~ c .... ::;: :?; ~ 0 :s 8 v 0< _ 1-1- ~ ~ 0 - ~ i:< S ~::JU v3 - Z w 2'i i:: '" u.. o 0 v u '" <( ~ ~v ~ "l - l;l ~ .~ ..... ~N "'0'\ ~l!) . ~-- "~ ~ ~ Cl . --- : , ~ '~ '" ~ POWER OF ATTORNEY I, Edmund G Miller, hereby appoint Cathy L Miller as my Attorney-in-Fact, for me, and in my name or in her own name, and on my behalf, to take all actions and peliorm all acis concerning my affairs as she may deem necessary or advisable, in her absolute discretion, including, without limiting the generality of the foregoing, all acts or actions with respect to any person, matter, transaction or property, whether real, personal or mixed, tangible or intangible, now owned or later acquired by me, also including, but not by way of limitation, the following powers: 1. To receive the receipt for all sums of money or payments due or becoming due to me from any source; 2. To enter my safe deposit box al any and all banking institutions, add or remove any of the contents thereof; 3. To endorse all checks or other instruments payable to me and deposit any monies, checks and other instruments to which I at any time may be entitled in my name, or in my spouse's name, or in our joint names, in any financial institution or other fund depository: 4. To draw and sign checks, drafts or other orders for the payment of money and to withdraw from any bank accounts or other fund depositories now or hereafter belonging to me and any substitute accounts created in any financial institution or with any other fund depository; 5. To pay any and all claims and debts now or hereafter payable by me; 6, To borrow money and create security interests for the repayment thereof in any property now or hereafter owned by me as security therefore; 7. To convey, encumber, improve, insure, lease, manage, ma"lntain, mortgage, pledge, possess, sell, and otherwise dispose of, or lake any other action with respect to any property, now or hereafter owned by me, on such terms and conditions EXHIBIT "e" ..... " ~ ,..,.." I L"",l1.. '1"\11 \Ill 1 . .--"'-' _._,_.~._.,,_...-..._' llf"'\11U'.11rQJ:iT)ll1u ;W~ll,lllo1 Il~ JC"on nUl hon7_01 }Jl-!)J as he/she considers appropriate, including but not limited to, the power 10 purchase, invest in, accep!, assign, endorse, transfer, sell, set over and deliver any shares of stock, bonds, debentures, evidences of indebledness, notes, warrants, trust certificates and other forms of securities now or hereafter standing in my name Dr owned by me, and to execute and deliver any instruments of assignmef\t and transfer necessary or proper to carry out the authority hereby granted and, in the event of the sale of any real estate, to execute the sales agreement and the deed in my name and to make settlement and receive the proceeds; 8. To purchase, rent or otherwise acquire any property for me af\d (0 pay for the same; 9. To institute, engage in, compromise and settle any litigation Of\ my behalf; 10. To execute, acknowledge and deliver all instruments in my name and as my act; 11. To prepare, or haVe prepared, execute and fiJe in my name all tax returns, governmental reports and instruments of any kind, including joint income or other tax returns with my husband/wife; 12. To employ and dismiss lawyers, accountants, investment advisors, physicians, dentists and others and to compensate them; 13. To transact business of any nature; 14. To delegate any and all powers granted by this Power of Attorney to another person designated by him/her; 15. To designate another person or persons, including a financial institution, or a combination of one or more individuals and a financial institution, 10 serve as my Attorney-in-Fact if\ the event of his/her subsequent disability, incapacity or other inability to act as my At1orney-in-Fact; 16. To create a trust for my benefit; 17. To make additions to any existing trusl for my benefit; ,...,.., " tro('f'IL<1""JTL 'nit VUf Uf"\TIU\JIC'HITlfrru '1U'il1.rTi"1 tlJ I('.on nUl bnn)-Ol_}lWI.1 18. To claim an elective share of the os1ato of my husbandlwife in the even! of his/her death; i 9. To disclaim any inleresl in property; 20. To renounce or resign any fiduciary positions; 21 To withdraw and receive the income or principal of any trust to which I at any time may be entitled; 22. To authorize my admission to a medical, nursing, residential or similar care facility and to enter into agreements for my care; 23. To authorize medical and surgical procedures for me; 24, To have access to my medical information; 25, To make my funeral arrangements; 26. To continue the operation of my business, the entering into agreements wilh olher partners or shareholders, and the sale of the business: 27. To deal wilh my retirement orotlTer benefit plans, including but not limited to individual retirement accounts and social security benefits; My Attorney-in-Fact shal] have the full power and authority to do everything necessary in exercising all of the powers granted by this Power of Attorney as fully as I could do if personally present. I hereby ratify a]1 that my Attorney-in-Fact shalllawtully do or cause to be done by virtue of this Power of Attorney. "'''' 'l '''I'f"'}~n")7~ '1i},1 vUJ . .'~-"- ._'. ...-. ."-. '~..'-' 1,IMIWUI01/.lll,nw '1W,ll,'1l11.1.i irion n~1 bnn7-RT-NHU . "."-~" THIS POWER OF ATTORNEY SH!~LL NOT BE AFFECTED BY MY SUBSEQUENT DISABILITY OR INCAPACITY This Power of Aliorney shall continue in force and may be accepted and relied upon by any person to whom it is presented despite my purported revocation of it or my death, until actual written notice of either event has been received by that person. ~~~~~ The following Attorney is given: G is a specimen signature of fhe person to whom this Power of (Signature of Attorne -in-Fact) athy L Miller STATE OF ':{}{'?';:,a:J:~} COUNTYOF ()jo/'h.</ , On this, the l/.hI\, day orfrzat;,.t"Jr/ , 2004, before me, a Notary Public, the undersigned officer, personally appeared Edmund G Miller, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledge that he/she executed the same lor the purposes therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. '1'r1flr'P ~ N ry PubliC ". ~, ',' .....-: . -" ... My Commission Expires: .. '.... ~ ---...--.,. I t~n\a\'jal Seal Mar)' P. Rocco, Notary Pub~ic Cily 01 PiliSburgh, AII.phony COlin\)' My Ccmmisslon Expires Apr. II, 2.005 I 1v:S'mbar, p~nnzyl\'a.m8 P(S5Dtl..tiDrl oj N02arl~5 'f"\ ., tf"'f"'r"' 11...I'"l'";lT4-. '''',1 \IU 1 1,lnJ lU)JIr;U;lll~U"l'~l,l~"'1 '1~' - "-. '-.. '-. --'~ lo'on nUl hnn7_0J ~~U AGENT ACKNOWLEDGMENT I, Cathy L Miller, have read the attached Power ot Attomey and am the person identified as the agent for the Principal. I hereby acknowledge that in the absence of a specific provision to the contrary in the Power of Attorney or in 20 Pa.C.S., when I act as agent: I shall exercise the powers for the benefit of the principal. I shall keep the assets of the principal separate from my assets. I shall exercise reasonable caution and prudence. I shall keep a full and accurate record of all actions, receipts and disbursements on behalf of the principal. 6 ~ Cathy~r ~ I'M.rN 11,0la:;-<-i Date ,..'" 'I 7 rrl; Hood)? T +, 'flU Vu J . / l,Im li:rui'C?~ l~~J1~-;:;:;~I'-:-.qn-n':-1 .---- H flnn?-RJ-;.jHW NOTICE The purpose of this power of attorney is to gIve the person you designate (your "agent") broad powers to handle your property, which may include powers to sell or otherwise dispose of any real or personal property without advance notice to you or approval by you. This POWN of attorney does not impose a duty on your agent to exercise granted powers, but when powers are exercised, your agent must use due care to act for your benefit and in accordance with this power of attorney, Your agent may exercise the powers given here throughout your lifetime, even after you become incapacitated, unless you expressly limit the duratIon of these powers or you revoke these powers or a court acting on your behalf terminates your agent's authority. Your agent must keep your funds separate from your agent's funds. A court can take away the powers of your agent if It finds your agent is not acting properly. The powers and duties of an agent under a power of attorney are explained -more fully;" 20 Pa.C.S. Ch. 56. If there is anything about this form that you do not understand, you should ask. a lawyer of your own choosing to explain it to you. I haye read or had explained to me this notice and I understand its contents. IN WITNESS WHEREOF. I, Edmund G Miller. have hereunto set my hand and seal this /!, j..,f day of 11711 /!d1) , 2004. WITNESS: cil-1 d:k/ Wt~,G: ~ cP ~mund G Miller / , ,..,.,., " rr:r:r:Jt-,(]?i-h 'nu VUJ 1,lnlll.nlIQlhllllnel le1~IIJT1~ 1I~ rr,Qn n~1 I7nn?-lll-)jHW . .... . .'Ucv ~,d. l...w~ UC-J <YQ-iuiAJ otJ % 6-,~ ~ (JJ0 lfY( 0NJu J I J j, (JD L/ -J LfJ-!1"U ~ID~ ~+c '---11_io ~ LfJ.AV J.}u , ' % [J'LlL '#~ CY -, ) cYf ' ~)~~, ,yLJ JJ.rrL1f tYtJcu., D-Lo~ . . tn ~~U:O !2 ~Jupl2 ~ cY{)iJJeM%~ 60LJ ~t, lfY( UALL J ~ c9 f56 Y .,,... '\ 1"r'i')...r171.... 'nl.l \lU 1 W" llJ\J1t"l.l~;(]U 'U""l-),l1"~--llJ /('- ..- . on nUl hnn?_DT ~Wll . ~'LRTIU(:8IL OF SER vlq; I, L. Rex Bickley. Esquire hereby eertij~, that on this [;:', / day of July, 2004, I served a true and correct copy of the foregoing Petition by first class mail, postage prepaid, at Hanisburg, addressed to the following: Shawn O'Toole, Esquire 2813 N. Second S1. Hanisburg, PA ]7]]0 Michael G. Jarman, Esquire McNEESE, WALLACE & NURlCK 100 Pine S1. Hanisburg, PA ]710] Deborah Mathias 75 Privet Dr. Etters, PA ] 73]9 L Rex B' ey 114 S th 81. Han"sburg, PA ]710] Attomey for Petitioner CERTIFICATE OF SERVICE I, L. Rex Bickley, Esquire, hereby certify that on this 231 {I day of May, 2005, I served a true and correct copy of the foregoing Petition by first class mail, postage prepaid, at Harrisburg, addressed to the following: Shawn O'Toole, Esquire 2813 N. Second St. Harrisburg, P A 17110 Michael G. Jarman, Esquire McNEESE, WALLACE & NURICK 100 Pine St. Harrisburg, PA 17101 Deborah Mathias 75 Privet Dr. Etters, PA 17319 L. Re:::Z 114 South St. Harrisburg, PAl 71 0 I Attorney for Petitioner RECEIVED MAY 24 1005r IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ESTATE OF EDMUND G. MILLER, Deceased ORPHANS' COURT DIVISION No. 21-04-323 ORDER AND NOW, to wit, upon consideration of the within Motion, ~~ctJ.- .)..yu.Ju.-. <;; \1 Esquire, is hereby appointed as guardian ad litem of Lara E. Miller in the above captioned matter. ~ ..s )wl f)~ BY THE COUR"r0 // \./ ~. /' J. // mu.-LUc\ . ~\fi\(S 5-.1'-05 10' L Kh &Ck~ ~'(\ 0' T()ol~ lli 'aOeC. "- '('{\0-*'^ . L\ 0--'1' 'N\ Il V\cu. \ (, Jo..~ \-\ c,,(G\c\ 1:, w: n .:ut: ~ .4.$ \ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE - OF DEDUCTIONS AND ASSESSHENT OF TAX 06-20-2005 MILLER 03-21-2004 21 04-0323 CUMBERLAND 101 APPEAL DATE: 08-19-2005 (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 +- iEV:is4;-Ei-AFP-coi:osi-NOricE-OF-iNHEiirANCE-rAX-APpiAiSEMENr:-ALLOWANCE-Oi:-------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX EDMUND G FILE NO. 21 04-0323 ACN 101 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN B~REAU OF INDIVIDUAL TAXES INtERIUNtE "TAX DIYISION PO BOX Z80601 HARRISBURG PA 171Z8-o6Dl '-1 J i I: 55 n" n1 SHAUN E OTQ,QttESQ 2813 N 2ND ST HBG PA 17110 ESTATE OF MILLER TAX RETURN WAS: I ) ACCEPTED AS FILED 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 Racei vabl. (Schedule D) 5. Cash/Bank Deposlts/Hisc. Personal Property (Schedule El 6. ~ointly Owned Property (Schedule FJ 7. Transfers (Schadula G) 8. Total Ass.ts I X) CHANGED SEE 11) (2) (3) (4) UD (6) (7) .00 .00 .00 .00 37.740.94 .00 108,657.57 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Hisc. ExPenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule Il 11. Total o.ducUons 12. Net Value of Tax Return 13. Charitable/Governmental aequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Est.t. Subject to Tax I~ an assessment was issued previously. lines 14. 15 and/or 16. 17. 18 and re1'lect ~igures that include the total o~ ALL returns assessed to date. ASSESSMENT OF TAX: 15. Aaount of L 1ne 14 at Spousal rate (IS) 16. Aaount of Line 14 taxable at Lineal/Class A rat. (16) 17. Amount of Line 14 .t Sibling rate (17) 18. Amount of Line 14 taxable at Collateral/Class a rate (18) 19. Principal Tax Due NOTE: (9) 110) 12,753.00 00 = 045 = 12 = 15 = 119)= *' REV-1S47 EX AFP (06-05) EDMUND G 693.00 I1ll 112) (13) 114) .00 X 132,952.51 X .00 X .00 X DATE 06-20-2005 ATTACHED NOTICE NOTE: To insure proper credit to your account I subIIi t the upper portion o~ this for. with your tax pay...,t. 146,398.51 13.titiii 00 132,952.51 .00 132,952.51 19 will .00 5,982.86 .00 .00 5,982.86 TAX CR"DIT"'. ,., AIIlIUNT PAID DATE NUHBER INTEREST/PEN PAID (-) 06-18-2004 CD004062' 184.21 3,500.00 04-04-2005 CD00516~ .00 816.00 INTEREST IS CHARGED THROUGH 07-05-2005 TOTAL TAX CREDIT 4,500.21 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 1,482.65 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 50.82 TOTAL DUE 1,533.47 . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDlr' ICR), YOU HAY BE DUE ~ A REFlJIm. SEE REVERSE SIDE OF THYS. ~ORM ~ng Y..C:TIK II"TTIUJe" - ~ REY-1470EX(8-a8) . INHERITANCE TAX EXPLANATION COMMONVYEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDMOUAL TAXES PO Box 280801 HARRISBURG PA 17128-0601 DECEDENTS NAME FILE NUMBER Miller, Edmund G. 2104-0323 REVIEWED BY ACN Daniel Heck 101 ITEM EXPLANATION OF CHANGES SCHEDULE NO. The entire residue of the estate is taxable to the daughter at the 4.5 lineal tax rate, per the decedent's Will. .,'.' n .- '1~; , ROW Page 1 BUREAU OF COLLECTIONS & TAXPAYER SERVICES PO BOX 281041 HARRISBURG P A 17128-1041 COMMONWEALTH OF PENNSYL VANIA DEPARTMENT OF REVENUE Inheritance Tax Liability Delinquencv Notification SHAUN E OTOOLE ESQ 2813 N 2ND ST HBG PA 17110 Notice Date: Estate of: MILLER SSN: Date of Death: File Number: Date of Assessment: ACN: REV-866 AFP (04-05) 09/23/2005 EDMUND G 186-34-0382 03-21-2004 21 04-0323 06-20-2005 101 Our records indicate a delinquent inheritance tax liability for the above estate. Outlined below is a summary of our records. Additional interest is calculated and included in the balance to fifteen (15) days from the date of this notice. TAX INTEREST PENALTY CREDIT 5,982.86 69.30 4,500.21 PER DAY FROM ADDITIONAL INTEREST- ADD .20 BALANCE 1,551.95 10-04-2005 The Inheritance and Estate Tax Act mandates the filing of a tax return and payment of all outstanding liabilities by a personal representative of the estate or a transferee within nine months of the decedent's death. To avoid further action including additional costs and interest, the above amount due must be paid within 15 days from the date of this notice. Please detach and return the lower portion with your your payment to the Register of Wills of the county indicated. Make check or money order payable to "Register of Wills, Agent". If the above balance due has been paid recently, please disregard this notice. If you have any questions regarding this notice, please contact: Harrisburg Call Center (717) 783-3000 TDD# 1-800-447-3020 (Service for taxpayers with special hearing and/or speaking needs) ------------------------------------------------------------------------------------------------------------------------_n___n_n_______________________________________------------------------------------------_______n__________ Estate of: MILLER SSN: Date of Death: File Number: Date of Assessment: ACN: PLEASE RETURN THIS PORTION WITH YOUR PAYMENT TO THE REGISTER OF WILLS LISTED BELOW EDMUND G 186-34-0382 03-21-2004 21 04-0323 06-20-2005 101 REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 COMMONWEALTH OF PENNSYLVANIA OEPARTMENT OF REVENUE BUREAU OF INOIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT MILLER CATHY L 1830 ANNA STREET NEW CUMBERLAND, PA 17070 ____un fold ESTATE INFORMATION: SSN: 186-34-0382 FILE NUMBER: 2104-0323 DECEDENT NAME: MILLER EDMUND G DATE OF PAYMENT: 10/21/2005 POSTMARK DATE: 10/21/2005 COUNTY: CUMBERLAND DATE OF DEATH: 03/21/2004 NO. CD 005922 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $1,551.95 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: CHECK# 1021 SEAL INITIALS: MW RECEIVED BY: REGISTER OF WILLS $1,551.95 GLENDA FARNER STRASBAUGH REGISTER OF WILLS ':,.-,<'"\!'......r'-.-..,;- BUREAU OF INDIVIDUAl/t~XESi D INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT r'c " REV-1607 EX AFP (03-05) ?r~r,: r~ 1f 1 t 1 ~. i..,' ~ !,: [J 3 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 11-07-2005 MILLER 03-21-2004 21 04-0323 CUMBERLAND 101 EDMUND G (-.;~ ,.., SHAUN EnTOOLE ESQ 2813 N 2ND ST HBG PA 17110 Allount Rellitted 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, subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE -+ RETAIN LOWER PORTION FOR YOUR RECORDS +- REV-1607 EX AFP (03-05) *** INHERITANCE TAX STATEMENT OF ACCOUNT ... ESTATE OF FILE NO. ACN DATE THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 06-20-2005 PRINCIPAL TAX DUE: 5,982.86 PAYMENTS (TAX CREDITS): BAL PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 06-18-2004 CD004062 184.21 3,500.00 04-04-2005 CD005163 .00 816.00 10-21-2005 CD005922 69.30- 1,551.95 ANCE OF UNPAID INTEREST/PENALTY AS OF 10-22-2005 TOTAL TAX CREDIT 5,982.86 BALANCE OF TAX DUE .00 INTEREST AND PEN. 3.45 If IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 3.45 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRJ, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. J pJ. Cumberland County - Register Of Wills One Courthouse Square Carlislet PA 17013 Phone: (717) 240-6345 Date: 2/17/2006 O'TOOLE SRAUN E 218 PINE ST POBOX 886 HARRISBURG, PA 17108 RE: Estate of MILLER EDMUND G File Number: 2004-00323 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 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: 3/21/2006 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 Strasbaugh Clerk of the Orphans' Court cc: File Personal Representative(s) ~B Law Office of SHAUN E. O'TOOLE 2813 North Second Street Harrisburg, PelillsyJvania 17110 (71 7) 2 i 3-6653 Fax (717) 213-0272 ~v1arch 7 ~ 2006 Ms. Glenda Farner Strasbaugh Cumberland County Register of Wills Cumberland County Courthouse One Courthouse Square, Carlisle, Pcru-::::yl varli.117013 Re: Estate of Edmund G. Miller Flile No. 2004-00323 Dear Ms. Strasbaugh: Enclosed for filing in the above-referenced estate is a Status Report, Kindly time.. stamp the copy and return it to lne in thr;: encl\)scd envelope. Enclosure f..' Very truly yours, ft+~ ~.0IV~ Shaun E. O'Toole I \..0 U1 co i ,: STATUS REPORT UNDER RULE 6.12 Name of Decedent: Edmund G. Miller Date of Death: March 21.. 2004 Will No. 2004-00323 Admin. No. 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: June.. 2006 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a final 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. Date: ":::-3/010 / Of:, ~~.09~ -'Signature co V') Shaun E. O'Toole Name (Please type or print) 2813 North Second Street Harrisburg.. Pennsylvania 17110 Address (717) 213-6653 Telephone Number en i Capacity: Personal Representative X Counsel for Personal Representati ve (1 Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 3/06/2006 MILLER CATHY L 1830 ANNA STREET NEW CUMBERLAND, PA 17070 RE: Estate of MILLER EDMUND G File Number: 2004-00323 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: 3/21/2006 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. r~~ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Counsel \I~ r~~-'-------'-'-~- 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 O'TOOLE SHAUN E 218 PINE ST POBOX 886 HARRISBURG, PA 17108 __nun fold ESTATE INFORMATION: SSN: 186-34-0382 FILE NUMBER: 2104-0323 DEL2:1ENT NAME: MILLER EDMUND G DATE OF PAYMENT: 04/13/2006 POSTMARK DATE: 04/12/2006 COUNTY: CUMBERLAND DATE OF DEATH: 03/21/2004 NO. CD 006552 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $4.00 I I I I I I I I TOTAL AMOUNT PAID: $ 4.00 REMARKS: SHAUN OTOOLE CHECK# 474 SEAL INITIALS: RSK RECEIVED BY: REGISTER OF WILLS GLENDA FARNER STRASBAUGH REGISTER OF WILLS ~: \ 'i. . \,'\ I ~ /' .,. (' 1. ~i ;..:~ r"':,,~ !r~ .;-:~ ~ .".," ~ . ,'.,: ..... ~ cf~ ~ Q) CJ) :J o I cry t 0 :J f'... OCJ)-r- ()1i)co ~~-C C +-' co CJ) :J C/) > =O..c~ -- () 0> CJ) S -- C ,+-'UIC OC~Q) ~co a. 2 ID ID - CJ) .0 > Q) -0, E 0 -~ Q):JC1:: c::o~(3 J :'t '':J r!;) !"" 'id. I'!:-) t-4 tL LL Ct: -.:~ :"" ; c:x ~! ~~ tL :1; < rj o ~ W~r: ~~ ...J..... (") en .~ _.o-_c 0"" C ro ,(I) r- 0 ~ oOu>- iE Q)cn o uj (f) 2' ~z..cQ) m::>-gCL -1<(ZO> :r:~:J CJ) ,.... ..0' cocn "J'E" C\l r , '.~ ce H Z ce.... >:) ....Z >.... (I)> Z.... ffia: D.I.I. 1.1.0 01- :E:Z 1-"" ....:z: cel- ....a: :ace zD. 0"" :z:C>> :z: o u .- Z x::) <(0 .-U U w<( 011. ~o .-.- HZ D::W Wx ~W Z.- H<( .- tn ~~ .-t :::) 1-1 CI CI en \D t-tl-l CI ~~ ~ CI Cl .-t ~~ ~ .....-tc Ll.1.Ll~Q. 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I o UJ I ;, Z I m : I "" I ~ (/) I C 1-0-4 I .pt ::J: I o I- I I- CO r ZI w 0 I ~ ..... I Z <C I ~I :)1 UI +' C m & )\ aJ D. X aJ +' "" j o )\ &. +' .pt Z & "" o 'f- en .pt &. +' 'f- o C o .pt +' "" o D. "" m D. D. j m &. +' .. +' C j o u U aJ "" j o )\ o +' BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX Z80601 HARRISBURG PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT REV-1607 EX AFP (03-05) SHAUN E OTOOLE ESQ 2813 N 2ND ST HBG PA 17110 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 05-08-2006 MILLER 03-21-2004 21 04-0323 CUMBERLAND 101 EDMUND G Amount Remitted 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, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE -+ RETAIN LOWER PORTION FOR YOUR RECORDS +- --------------------------------------------------------------------------- REV-1607 EX AFP (03-05) *** INHERITANCE TAX STATEMENT OF ACCOUNT ... ESTATE OF MILLER EDMUND G FILE NO.21 04-0323 ACN 101 DATE 05-08-2006 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: 06-20-2005 PRINCIPAL TAX DUE: PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 06-18-2004 CDo04062 184.21 3,500.00 04-04-2005 CDo05163 .00 816.00 10-21-2005 CDo05922 69.30- 1, 551. 95 , , , 04-12-2006 CDo06552 3.45- 4.00 - TOTAL TAX CREDIT 5,983.41 BALANCE OF TAX DUE .55CR INTEREST AND PEN. .00 IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .55CR iii SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) IJV' 1 ' , I . \/' ~ ESTATE OF EDMUND G. MILLER · #21-04-323 SETTLEMENT AGREEMENT AND MUTUAL RELEASE __ THIS SETTLEEMENT AGREEMENT AND MUTUAL RELEASE ("Agreement") entered into this 11 ~:f Ar/l-<( ,2005, in full and fmal settlement of the dis~ute between the parties, as described more fully herein, by and between Cathy L. Miller ("Ms. = Miller"), in her individual capacity as surviving spouse of Edmund G. Miller, and in her fiduciary capacity as Executrix of the Estate of Edmund G. Miller (in her capacity as Executrix, Ms. Miller is referred to herein as "Estate"), and Debra Mathias ("Ms. Mathias"), in her individual capacity and in her capacity as legal guardian of Lara Ellen Miller. WHEREAS, Edmund G. Miller ("Decedent") and Ms. Miller were married in a civil ceremony on July 18,2003; WHEREAS, Decedent passed away March 21, 2004, and letters testamentary for his estate were issued to his wife, Ms. Miller; WHEREAS, a composition of Decedent's estate (assets and their date of death values) are attached hereto as Exhibit "A;" WHEREAS, Ms. Miller, in her individual capacity as surviving spouse and her fiduciary capacity as executrix of Decedent's estate, will be filing wrongful death and survival actions in relation to the medical malpractice which resulted in the death of Decedent; WHEREAS, during the course of the administration of the estate, issues arose which would affect the manner in which the Decedent's estate would be divided between Ms. Miller, Ms. Mathias, and Decedent's daughter, Lara Ellen Miller ("Lara"); WHEREAS, in order to resolve the disputed and colorable claim of Ms. Mathias that Decedent and her were common law husband and wife prior to the marriage between Decedent 1 and Ms. Miller, and to avoid the expense and disruption of further litigating the issue, the parties have agreed to settle the claim in accordance with the terms set forth herein. NOW THEREFORE, in consideration of their mutual promises, and intending to be legally bound hereby, the parties hereby do covenant and agree as follows: 1. Distribution for Benefit of Lara. The Estate agrees that One Hundred Thousand ($100,000.00) dollars from Decedent's pension shall be placed in trust for the benefit of Lara. The terms of this trust shall be the same as the terms set forth in item Third of Decedent's will, a copy of which is attached hereto as Exhibit "8," with the exception that the term "Trustee" shall be substituted for the term "Guardian" as it appears in item Third of the will. The trustee of the trust shall be a corporate fiduciary as mutually agreed upon by the Estate and Ms. Mathias. The Pennsylvania Inheritance Tax incurred by the estate as a result of this distribution for the benefit of Lara will be paid from the funds allocated herein for the trust. The funds will be distributed to the trust as soon as is practical after Ms. Miller and Ms. Mathias have decided upon a corporate fiduciary to serve as trustee and the funds in Decedent's pension have been distributed to Decedent's estate (as described more fully herein). Should the value of the assets of Decedent's pension at the time the pension is distributed to Decedent's estate be less than the amount required to be distributed to the trust under this paragraph. the Estate will use other estate assets to fully fund the trust as set forth herein. 2. Lee:al Fees of Ms. Mathias. The Estate agrees to reimburse Ms. Mathias for her legal fees incurred in arriving at the settlement set forth in this Agreement, up to Four Thousand ($4,000.00) Dollars, upon the signing of this Agreement. Ms. Mathias will provide the Estate with invoices substantiating these fees. 3. Life Insurance Policies. At the time of his death, there were two life insurance 2 policies in place through Decedent's employer, Caretti, Inc., insuring the life of Decedent, one in the amount ofTen Thousand ($10,000.00) Dollars and the other in the amount of Fifty Thousand ($50,000.00) Dollars. The parties acknowledge and agree that the proceeds of these two life insurance policies have and/or shall be distributed as follows: (A) Ten Thousand Dollar Poliey: The parties acknowledge that Ms. Mathias was designated the beneficiary of the Ten Thousand ($10,000.00) Dollar policy and has collected the proceeds of this policy. The parties agree that she shall retain such proceeds. (B) Fifty Thousand Dollar Poliey: The parties agree that the proceeds of the Fifty Thousand ($50,000.00) Dollar policy shall be distributed to Decedent's estate to be used to fund the distribution to Ms. Miller set forth in paragraph 4 herein. Ms. Mathias, in both her individual capacity and in her capacity as l~gal guardian of Lara, agrees that she will provide any statements and execute any documentation required by the insurer, Principal Financial Group, renouncing and waiving any and all rights which Ms. Mathias and Lara may have to the life insurance proceeds and authorizing a distribution of the proceeds of this life insurance policy to Decedent's estate. 4. Distribution to Ms. Miller. The parties agree that the balance of Decedent's estate, after the distributions described in paragraphs 1 and 3 above, and the payment of all debts of Decedent and all estate administration fees, will be distributed to Ms. Miller in partial satisfaction of her share of the Estate under 20 P.S.C.A. ~2507(3). Ms. Miller's share, asjust described, will be paid from the balance of the assets of Decedent's estate, namely the $37,740.94 cash, the Fifty Thousand ($50,000.00) Dollars life insurance policy, and the balance 3 of the amount distributed to the estate from Decedent's pension in excess of the One Hundred Thousand ($100,000.00) Dollars distributed for the benefit of Lara as described in paragraph 1 above. In addition, Ms. Miller is entitled her full share of the proceeds of the wrongful death and survival actions as provided by the Pennsylvania Rules of Civil Procedure and the Pennsylvania Probate, Estates and Fiduciaries Code and described more fully in paragraph 9 herein. 5. Validitv of Marria2e Between Ms. Miller and Decedent. Ms. Mathias acknowledges the validity of the July 18, 2003 marriage between Decedent and Ms. Miller and further acknowledges that Ms. Miller is Decedent's surviving spouse, and, with the exception of any provision in the Agreement which specifically provides otherwise, Ms. Miller is entitled to all rights, title, privileges, and interest provided by law to a surviving spouse in relation to the affairs of Decedent and Decedent's estate, including, but not limited to, the right to bring and the right to receive a surviving spouse's share of the proceeds of wrongful death and survival actions concerning circumstances surrounding Decedent's death. 6. No Common Law Marria2e . Ms. Mathias acknowledges that the relationship between her and Decedent was never an open and notorious relationship and any acknowledgment by either her or Decedent that the two were common law husband and wife, was made for the sole purpose of attaining any benefit that such a relationship would entitle either of them. As such, in order to dispose of the Petition from Probate and for Declaratory Judgment which she filed in the Cumberland County Court of Common Pleas, Orphans' Court Division on July 21, 2004, Ms. Mathias agrees to enter a stipulated order of dismissal with prejudice with said court. The stipulated order shall be approved by both parties and shall specifically state that Decedent and Ms. Mathias were never common law husband and wife. 7. Distribution of Decedent's Pension. The parties agree that the proceeds of 4 Decedent's pension with his employer, Caretti, Inc., will be distributed to Decedent's estate which will use said proceeds, to make the distributions described in paragraphs I through 4 above. Ms. Miller and Ms. Mathias, the latter in both her individual capacity and in her capacity as legal guardian of Lara, agree that they will execute releases or any other documentation required by the pension plan administrators, releasing the pension plan administrator from liability for making distribution of the pension plan directly to Decedent's estate. 8. Survivine: Spouse Status of Ms. Miller. The parties acknowledge that Ms. Miller, in her individual capacity as surviving spouse and her fiduciary capacity as executrix of Decedent's estate, will be filing wrongful death and survival actions in relation to the medical malpractice which resulted in the death of Decedent. All of the parties agree that they will cooperate in order to maximize the outcome of the wrongful death and survival actions. Specifically, Ms. Mathias agrees that, if necessary, she will participate in discovery for said litigation and will provide testimony, if required, which is consistent with the terms of this Agreement. Ms. Mathias also agrees that she will cooperate with and, if needed, assist in formulating litigation strategies. Neither party has entered into this Agreement based on any predictions, promises, or assurances of the other party regarding the outcome of the wrongful death and survival actions, and, in fact, no such predictions, promises, or assurances have been made by either party or by legal counsel retained by either party. 9. Distribution of Litie:ation Proceeds. It is anticipated that the wrongful death and survival actions will be resolved after the distribution of the assets of Decedent's estate described in paragraphs I through 4 of this Agreement. The proceeds of the wrongful death and survival actions will be divided subsequent to and separate from the balance of the estate distributed pursuant to paragraphs I through 4 herein. The wrongful death and survival action 5 proceeds will be distributed pursuant to the Pennsylvania Rules of Civil Procedure and the Pennsylvania Probate, Estates and Fiduciaries Code, and the parties agree that said proceeds will be distributed to Ms. Miller and applied for the benefit of Lara as follows: (A) Survival Action. The portion of the litigation proceeds from the survival action are a probate asset which the parties hereby agree will be divided into two equal shares with one share distributed to Ms. Miller, as her share of the estate as the surviving spouse under 20 P.S.C.A. ~2507(3), and the other applied to the benefit of Lara; (B) Wrond'ul Death Action. The portion of the litigation proceeds from the wrongful death action will be divided in accordance with 42 Pa.C.S.A. 8301(b) and 20 Pa.C.S.A. 2102(4) which provide that one-half (112) of said proceeds will be distributed to Ms. Miller, as the surviving spouse, and the other one-half (112) will be divided equally among the Decedent's heirs (which includes Lara); (C) Lara's Share of Liti2ation Proceeds. Lara's share of both the wrongful death action and the survival action shall be distributed to the corporate fiduciary serving as trustee of the trust described in paragraph 1, to be added to and administered as part of the trust established therein for the benefit of Lara; and (D) Death Taxes on Litie:ation Proceeds. To the extent that proceeds of the wrongful death and survival actions are subject to federal estate or Pennsylvania inheritance tax, since distributions to each party is taxed at a different rate, the parties agree that each party will be obligated for the payment of such taxes resulting from her share of the proceeds. If the Estate is responsible for making the payment of such taxes, each party agrees to remit to the Estate an amount 6 equal to her share of such taxes to enable the Estate to pay such taxes. 10. Full Accord and Satisfaction of Ae:reement. The Estate and Ms. Mathias understand and agree that this Agreement is in full accord and satisfaction of any disputed claims between the parties. 11. Release of Parties. The parties, Ms. Miller, in her individual capacity and in her fiduciary capacity as executrix of Decedent's estate, and Ms. Mathias, in her individual capacity and in her capacity as legal guardian of Lara, do hereby forever release and discharge each other from any and all claims, causes of action, demands, suits or proceedings of whatsoever kind or nature, whether known or unknown, and the parties do hereby release and discharge each other from any and all losses and damages that each now has or hereafter may have against each other, whether known or unknown, fixed or contingent, arising from, or in connection with the affairs of Decedent, individually, or Decedent's estate, including any and all attorneys' fees, court costs, assessments, sanctions and the like. 12. Scope of Ae:reement. It is expressly understood and agreed that this Settlement Agreement and Mutual Release is intended to cover any and all now known claims, losses and damages, as well as any and all future claims, losses and damages which may arise from, or are related to the passing of Decedent and the administration of the Estate. 13. Entirety of Ae:reement. It is further understood that this is the complete agreement and that there are no written or oral understandings or agreements, either directly or indirectly with this Settlement Agreement and Mutual Release that are not incorporated herein. 14. Parties Bound. This agreement shall be binding upon and inure to the parties hereto, their successors, assigns, heirs, executors, administrators, and legal representatives. 15. Govemine: Law. This Settlement Agreement and Mutual Release is made and 7 (1) (2) (3) ESTATE OF EDMUND G. MILLER ESTATE ASSETS Asset DescriDtion $10,000 life insurance policy Insurer: Pennsylvania Builders Association Benefits Trust Designated beneficiary: Ms. Mathias $50,000 life insurance policy Insurer: Principal Financial Group Designated beneficiary: changed to Decedent's estate by Ms. Miller, in her capacity as attorney in fact for Decedent, shortly before Decedent's death Cash (a) Wachovia Bank - Checking Account (b) Wachovia Bank - Savings Account (c) Wachovia Bank - Certificate of Deposit (d) Wachovia Bank - Certificate of Deposit (e) Wachovia Bank - Certificate of Deposit Total cash at date of death (4) Pension - Caretti, Inc. Most recent statement (09/30/04) valued the pension at $108,657.57 Total Assets Subject to Terms of Agreement ." . Exhibit "A" $ 1,603.75 $ 2,008.23 $ 5,323.72 $ 21,273.05 $ 7532.19 Value $ 1 0,000.00 $ 50,000.00 $ 37,740.94 $110,148.62 $207,889.56 t LLI1E:.~'L. .C,i2}B:~"'C".: .~I~:J~Ll<;~i ~, ; ,1... '" .', ' LAST WILL AND TESTAMENT OF EDMUND G. KILLER . .. I I, EDMUND G. MILLER, being of sound and disposing mind, memory and understanding, do make, publish and declare this to be my Last will and Testament, hereby revoking and making null and void any and all former wills made by me at any time before this Will. FIRST: I direct my Executrix, hereinafter named, to pay all my legal debts and funeral expenses as soon after my decease as conveniently may be done; however, my Executrix may, in my Executrix's discretion, negotiate for the continuation of financing arrangements existing at the date of my death. SECOND: I hereby give, devise and bequeath all of my estate, including any and all tangible personal property and real property, including all insurance policies thereon, leaving no residual, to my daughter, LARA ELLEN MILLER; and I hereby direct that all of the assets of my estate shall be converted into cash, which shall be distributed and administered to my daughter, LARA ELLEN MILLER, in accordance with the THIRD Paragraph of this Last Will and Testament. ." . THIRD: I hereby nominate and appoint my friend, CATHY L. WATSON, presently of Mechanicsburg, Pennsylvania, as Guardian of the property of my estate to which my daughter, LARA ELLEN MILLER, is entitled under this Last Will and Testament. I direct said Guardian to administer and distribute said estate, to my Page 1 of 3 Pages Exhibit "B" ...: '4--'---' __._ ._ .,.~,.,-."",'.., '."~ .. -' .- ".-- ".- '-' '.- daughter, LARA ELLEN MILLER, as follows: A. Fifty (50%) percent of the cash and/or estate assets shall be used by the Guardian for the reasonable and necessary costs and expenses for the health, education and welfare of my daughter, LARA ELLEN MILLER, which shall be distributed and/or used exclusively for the direct benefit of LARA ELLEN MILLER and shall be administered in the sole and exclusive discretion of the Guardian. B. Fifty (50%) percent of the estate shall be placed into an interest bearing, secure savings account, which account monies shall only be used for the post-high school and/or college education of my daughter, LARA ELLEN MILLER. C. In the event my daughter, LARA ELLEN MILLER, does not attend college or post-high school education, she shall receive all of the cash and/or assets of said Fifty (50%) percent set aside for education, including the principal and interest, as well as any remaining cash and/or assets of my estate, when she reaches the age of twenty-four (24). POURTH: I direct my Executrix to pay all inheritance, estate, succession and other death taxes, imposed or payable by reason of my death, and interest and/or penalties, if any, to which my estate on the transfer of any property passing hereunder, or otherwise passing by reason of my death, may be subject, from the principal of my general estate, as if such taxes were administration expenses, without apportionment or the right of ..' reimbursement. I authorize my Executrix to pay all such taxes at such time as she may deem advisable. FIFTH: I hereby nominate and appoint my friend, CATHY L. WATSON, 'presently of Mechanicsburg, Pennsylvania, Executrix of this Last Will and Testament, and direct that she be permitted to serve without bond and without any intervention of any court, Page 2 of 3 Pages - . I ".h_ -," ._~ _....~ ,~ he,. T ,.... ,"-, ____ C, ""~~.......,_ ~~__,~-'- .. _~. ~~ . _~_ ,~~. _. except as required by law. I authorize my Executrix to sell, encumber, mortgage, invest, distribute in kind, or retain any items of property of my estate in such manner as she shall deem proper, limited only by her own discretion; and to compromise claims against or in favor of my estate, with or without court approval on such terms and conditions as she deems appropriate in her sole discretion. IN WITNESS WHEREOF, I, EDMUND G. MILLER, the Testator to this Last Will and Testament, typewritten on three (3) sheets of paper, have hereunto set my hand and seal this ~ yl(. day of ,J llL'f , 2002. 6(i~L G /1~J.t~ EDMUND G. MILLER Signed, sealed, published and declared by the said Testator, as and for his Last Will and Testament, ln our presence at his request and in the presence of each other, have hereunto set our hands and seals as attesting witnesses. c-N-~ - iA1' Y ~~W~ . . ") - -.0" (" - . (!~I./- ,<I ".-II"-}; hQ'L P. resldlng at '_ l-.l r(~~ lri'{J-(. (. (_C~J <;.'- .."".... II J',o) residin~' atu.J~) :;y .(~.://-t /(C1..~~ 4/AAJ/.'-!2)~ ku'\ I 1 Page 3 of J Pages ... '~'l'.~"'--'-'-"='"'"'"-'=''''''''"=''''-''"''' .~ .~ . -" .~~....,~,"",,",",.~ _". .C~".. .~ _._...~...,_ -~_ - 1 COMMONWEALTH OF PENNSYLVANIA: 55: COUNTY OF DAUPHIN I, EDMUND G. MILLER, Testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. EDMU1m ~I,/ Sworn or affirmed to and acknowledged before me, by ..;2 Y -H'---. day of G.. HILLER, the Testator, this , 2002. bt1~<-----r-<. Cq. ii) k'lL~ EDMUND G. MILLER Notarial Seal Susan C. Appleby. Notary Public Harrisburg, Dauphin County My Commission Expires Dec. 28. 2002 .. COMMONWEALTH OF PENNSYLVANIA: SS: COUNTY OF DAUPHIN We, JC1l/1A9') Iv AL'o..(l..c:t~,~" and to the attached the undersigned witnesses, whose or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testator sign and execute the instrument as his Last Will and Testament; that Testator signed willingly and that Testator executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as witnesses; and that to the best of our knowledge the Testator was at the time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me by , \ 11/\,\1. h fA; M fO--{,'(\ (lv',- and V1A all, C'/v./,- ,A_~:~,-- [,\0. (A'-- '~ I! ( the undersigned witnesses, this ,;;J9/l day OfY~/~ v 2002. ~l?L '[lei "~I .- /~w, Q I i \ '/ V t ;/1 .~. "- / . I /1 i I i,_, '--'V-'yVv''-t,\/I/C '--- ~ -. L -=-'=.~.'~-'~ "'<d~..,._~J_ _L",.,--1 ,,<>'Jfll1oAL.._ __ .d J". ,.' Commonwealth of Pennsylvania: :ss County of Cumberland : I hereby certify that on the 21st day of April 2005, before me, the undersigned Notary Public, personally appeared Debra Mathias, in her individual capacity and in her capacity as legal guardian of Lara Ellen Miller, known to me or satisfactorily proven to be said person, who acknowledged that he executed the foregoing Settlement Agreement and Mutual Release for the purposes therein contained. In Witness Whereof, I have hereunto affixed my hand and Notorial Seal. Notary Public MOTNMlIPL JAMR A MIll~, *'-' ....... Boro c1 Camp 1-IIl1, ~ c..nw, M My ~ut -............. Commonwealth of Pennsylvania: :ss County of Cumberland : I hereby certify that on the 27th day of April 2005, before me, the undersigned Notary Public, personally appeared Cathy L. Miller, in her individual capacity as surviving spouse of Edmund G. Miller, and in her fiduciary capacity as Executrix of the Estate of Edmund G. Miller known to me or satisfactorily proven to be said person, who acknowledged that he executed the foregoing Settlement Agreement and Mutual Release for the purposes therein contained. In Witness Whereof, I have hereunto affixed my hand and Notorial Seal. Notary Public .IKJTNML. MAL '-4 -.uII, -.,..... _."QIIIIp-",~ o.untIr. M -,.Qu.. . - ...... ApdIIO. ... ,J \ FIRST AND FINAL ACCOUNT OF CA THY L. MILLER, EXECUTRIX ESTATE OF EDMUND G. MILLER (1 LA TE OF NEW CUMBERLAND BOROUGH, CUMBERLAND COlmTY Date of Death: Letters Granted: First Complete Advertisement of Grant of Letters Account Stated to: 03/21/04 ,q-~. 04/02/04 . " I ~-; __ C4>p~/{) V 06/11/04.,04>j!f/OY.. . , , 10/27/06~, ~Lf-"iloiJ o~/l5:I(): ; d :;.'- O&/~/() '/ SUMMARY AND INDEX PRINCIPAL PAGE Receipts of Principal: Cash Investments TOTAL RECEIPTS 1 1 $ 37,740.94 $168,571.43 $206,312.37 Less Disbursements: Debts of Decedent Funeral Expenses Administration Expenses TOTAL DISBURSEMENTS PRINCIPAL BALANCE 1 1 1-2 $ 693.00 $ 6,103.00 $ 28,346.74 ($ 35.142.74) $171,169.63 INCOME Receipts: Interest 2 $ 1 7,323.18 Less Disbursements: Disbursements of Income INCOME BALANCE COMBINED BALANCE 2 ($ 15.96) $ 17,307.22 $188,476.85 CHANGES IN VALUE OF ASSETS CARRIED Gain/(Loss) in Value of Assets BALANCE REMAINING 2 $ 5,939.83 $194,416.68 . RECEIPTS OF PRINCIPAL Cash Bank Accounts: Wachovia Bank - Checking Account $ 1,603.75 Wachovia Bank - Savings Account $ 2,008.23 $ 3,611.98 Certificates of Deposit: Wachovia Bank $ 5,323.72 Wachovia Bank $ 21,273.05 Wachovia Bank $ 7,532.19 $ 34,128.96 Total Cash $ 37,740.94 Investments 396.5544 sh. Energy East Corporation @ $25.00/sh $ 9,913.86 Caretti, Inc. Profit Sharing Plan $ 108,657.57 Life Insurance Policy (Principal Financial Group) $ 50,000.00 Total Investments $ 168,571.43 DISTRIBUTIONS OF PRINCIPAL Debts of Decedent 5/5/2004 Family Internal Medicine Assoc. $ 45.00 6/17/2004 Shaun E. O'Toole, Esq. $ 648.00 Total Debts of Decedent $ 693.00 Funeral Expenses 4/17/2004 Ronald L. Smith Funeral Home $ 5,569.00 5/8/2004 Gingrich Memorials $ 267.00 8/11/2004 Gingrich Memorials $ 267.00 Total Funeral Expenses $ 6,103.00 Administration Expenses 4/2/2004 Register of Wills - Probate Fee $ 120.00 4/27/2004 Register of Wills - additional short certificates $ 30.00 6/17/2004 Register of Wills, Agent - PA Inh. Tax prepayment $ 3,500.00 6/17/2004 Shaun E. O'Toole, Esq. $ 3,114.00 7/9/2004 Shaun E. O'Toole, Esq. $ 3,654.00 9/7/2004 Shaun E. O'Toole, Esq. $ 3,070.79 9/29/2004 Samuel L. Andes, Esq. $ 640.00 12/15/2004 Shaun E. O'Toole, Esq. $ 828.00 3/4/2005 Shaun E. O'Toole, Esq. $ 1,602.00 4/4/2005 Register of Wills, Agent - PA Inh. Tax $ 816.00 4/8/2005 Shaun E. O'Toole, Esq. $ 2,592.00 5/11/2005 Shaun E. O'Toole, Esq. $ 930.00 . . , 6/6/2005 Shaun E. O'Toole, Esq. $ 486.00 8/10/2005 Harold Irwin - Fee for Guardian $ 500.00 10/19/2005 Pennsylvania Dept of Revenue - PA Inh. Tax $ 1,551.95 11/11/2005 Shaun E. O'Toole, Esq. $ 1,314.00 2/5/2006 Shaun E. O'Toole, Esq. $ 702.00 3/31/2006 Shaun E. O'Toole, Esq. $ 666.00 10/27/2006 Cumberland County Register of Wills - Filing Acct $ 230.00 Reserve Legal fees $ 2,000.00 Total Administration Expneses $ 28,346.74 RECEIPTS OF INCOME Interest: Wachovia Bank - Estate Checkinq Account 4/7/2004 Interest of Wachovia CDs and accounts after $ 40.99 date of death and prior to closing account Wachovia Bank - Estate Checkinq Account 5/14/2004 through 9/14/06 $ 51.09 The Principal Group 9/14/2006 Accumulated on Life Insurance $ 3,727.40 Caretti. Inc. Profit Sharinq Plan 9/13/2006 Ordinary Income $ 13,503.70 Total Income $ 17,323.18 DISTRIBUTIONS OF INCOME 10/14/2005 PA Dept of Revenue - PA Fid. Inc. Tax $ 1.02 3/31/2006 PA Dept of Revenue - PA Fid. Inc. Tax $ 14.94 Total Distribution of Income $ 15.96 CHANGES IN VALUE OF ASSETS CARRIED Enerqy East Corporation 443.357* sh. @ $24.36** $ 10,800.18 Date of Death Value $ (9,913.86) * Quarterly dividends reinvested during administration $ 886.32 ** Valued at close of market on 10/26/06 Caretti, Inc. Profit Sharinq Plan Upon Distribution (October 6, 2006) $ 113,711.08 Date of Death Value (396.5544 sh. @ $25.00) $ (108,657.57) $ 5,053.51 Total Gain/(Loss) in Value of Assets $ 5,939.83 1I~ I tl~ LUlJKT U~ CUMMUN PLEAS CUMBERLAND COUNTY, PENNSYL VANIA IN RE: ESTATE OF EDMUND G. MILLER, Deceased ORPHANS' COURT DIVISION No. 21-04-0323 STATEMENT OF PROPOSED DISTRIBUTION Beneficiary: Lara Ellen Miller Per Settlement Agreement: Cash (to corporate fiduciary, in trust, for benefit of Lara Ellen Miller) U.S. Savings Bonds, Series EE (valued, 10/26/06) * (I) Settlement Agreement provides for a distribution of $100,000.00 to Lara's trust, minus the share of the Pa. Inheritance tax resulting from this distributon. The estate made three Inheritance tax payments. A $3,500 prepayment and a second payment of $816.00 were tax on the share of the estate allocated to Lara. The third tax payment ($1,551.95) was payment of tax on the share of the estate passing to Cathy Miller. $4,316 has been charged against Lara's $100,000 share, reducing it to $95,684.00 (The third Inheritance tax payment has been charged to Cathy Miller's share (the residue). (2) Harold Irwin's fee as guardian for Lara is charged against Lara's share of the Estate. To date, Mr. Irwin has been paid a retainer of $500.00, reducing the share allocated to Lara to $95,184.00. At the conclusion of the administration, the Estate will pay the balance due Mr. Irwin and this guardianship fee will be charged against the $95,184.00 currently allocated to Lara Beneficiary: Debra Mathias Per Settlement Agreement: Cash (to cover legal fees incurred) Beneficiary: Cathy Miller Per Settlement Agreement 443.357 sh. Energy East Corporation Cash Valued at close on 10/26/06 TOT AL PROPOSED DISTRIBUTION Probate Asset $95,184.00* $ 4,000.00 $10,800.18* $84,432.50 $194,416.68 Non-Probate . Assets $ 408.72 $ 408.72 IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYL VANIA IN RE: EST A TE OF EDMUND G. MILLER, Deceased ORPHANS' COURT DIVISION No. 21-04-0323 ORDER AND NOW, this day of , 2006, upon consideration of the annexed Petition for Adjudication, it is Ordered, Adjudged, and Decreed that distribution of the Estate of Edmund G. Miller be awarded to the persons in their respective interest as outlined in the annexed Petition for Adjudication and Statement of Proposed Distribution. By the Court, J. Shaun E. O'Toole, Esquire 2813 North Second Street Harrisburg, Pennsylvania 17110 717.213.6653 IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYL VANIA IN RE: ESTATE OF EDMUND G. MILLER, Deceased ORPHANS' COURT DIVISION No. 21-04-0323 PETITION FOR ADJUDICATION In re: Estate of Edmund G. Miller, deceased. Account of Cathy L. Miller, Executrix. The Petitioner, Cathy L. Miller, Executrix of the Estate of Edmund G. Miller, deceased, respectfully represents: 1. The Decedent, Edmund G. Miller, late of New Cumberland borough, Cumberland County, Pennsylvania, died on March 21,2004, having executed a will dated July 24,2002 ("Will"), 2. Letters testamentary for Decedent's estate ("Estate") were granted on April 2, 2004, to his wife, Cathy L. Miller ("Petitioner"). 3. The Decedent is survived by a wife, the Petitioner, and his sole surviving issue is his daughter, Lara Ellen Miller ("Lara"). 4. Decedent's Will was executed prior to his marrying his wife, the Petitioner. Under the Will, Decedent's entire estate is left to his daughter Lara, in trust until she attains the age of twenty-four (24). 5 The notice of the granting of letters testamentary was published in The Sentinel, a daily newspaper, on the following dates: June 8, 2004, June 15, 2004, and June 22, 2004; and in the Cumberland Law Journal, a weekly legal journal, on the following dates: June 11, 2004, June 18, 2004, and June 25, 2004. Original Proofs of Publication are attached as Exhibits "A" and "B. " 6. The inventory of the Estate, amounting to $146,398.51, was filed with the Cumberland County Register of Wills on April 5, 2005. 7. The Estate is subject to the payment of Pennsylvania Inheritance Tax, and is not subject to the payment offederal estate tax. A summary of the estate's Pennsylvania Inheritance Tax liability is as follows: Total Gross Assets: Total Deductions: Taxable Estate Total Tax Due Total Tax Paid $146,398.51 $ 13,446.00 $132,952.51 $ 5,982.86 $ 5,982.86. The Pennsylvania Inheritance Tax has been paid in full. 8. All the parties in interest are living. 9. Written notice of the filing of the account was given to all persons to whom written notice is required to be given by law and Rules of Court by U.S. Mail. 10. The Decedent did marry after the execution of the Will and there were no children 2 born to or lawfully adopted by the Decedent thereafter. 11. Decedent and his wife, the Petitioner, were married in a civil ceremony on July 18, 2003, almost one year after the date of Decedent's Will. 12. The Probate, Estates and Fiduciaries Code provides that a will shall be modified if the testator marries after making a will. Under 20 Pa.C.S.A. 92507(3), if a testator is married after making a will, the surviving spouse shall receive the share of the estate to which she would have been entitled had the testator died intestate. 13 Under the Pennsylvania Intestate Statute (20 Pa.C.S.A. 92102(4)), Decedent's surviving spouse (Petitioner) would have been entitled to one-half of the Estate had he died intestate, and Decedent's will is modified accordingly in determining the interests of the parties of interest of Decedent's estate. 14. Shortly before Decedent passed, Petitioner, in her capacity as Decedent's agent under Decedent's power of attorney, changed the beneficiary designation of Decedent's pension and the beneficiary designation of a $50,000 life insurance policy to designate Decedent's estate as the beneficiary so that these benefits would ultimately fund the trust set forth in the Will. 15. After Petitioner, in her capacity as executrix of the Estate, submitted a claim to collect for the Estate the pension and life insurance benefits, she received a letter from Michael Jarman, Esq. of McNees Wallace & Nurick, the attorney for the pension administrator of Decedent's employer, Caretti, Inc. The letter set forth a chronological history of Decedent's beneficiary designations of his pension. Part of the record included an Affidavit of Common Law Marriage dated December 31, 1997, which purported to evidence a common law marriage 3 between Decedent and Lara's mother, Debra Mathias ("Ms. Mathias"). At the time Decedent executed this Affidavit, Ms. Mathias was listed as the primary beneficiary of the pension. The letter from Mr. Jarman notes that under ERISA, because of the Affidavit of Common Law Marriage, to be effective, any beneficiary designation attempting to change the beneficiary to someone other than Ms. Mathias' purported spouse would require a spousal consent by Ms. Mathias. The letter stated that since the beneficiary designations submitted by Decedent after the execution of the Affidavit of Common Law Marriage did not include a spousal consent, it was the opinion of the pension plan administrators that the beneficiary designations -- most notably the December 22, 2003 designation changing the beneficiary to Lara and the designation of Petitioner changing the beneficiary to Decedent's estate - were not valid. As such, the letter concluded that it was the position of the pension plan administrator that Ms. Mathias was the valid beneficiary of the pension plan. 16. On July 13,2004, Ms. Mathias, through her attorney L. Rex Bickley, filed a Petition From Probate and for Declaratory Judgment seeking an Order that (1) Ms. Mathias be declared the common law spouse of Decedent; (2) the power of attorney executed by Decedent shortly before his passing be declared null and void; and (3) Ms. Mathias is the beneficiary of Decedent's pension and the $50,000 group life insurance policy provided by Decedent's employer. 17. On August 30, 2004, the Estate filed an Answer with New Matter to Ms. Mathias petition. 18. The parties ultimately settled the litigation with a Settlement Agreement and 4 Mutual Release ("Settlement Agreement") executed on April 21, 2005, a copy of which is attached as Exhibit "C." 19. Under the Settlement Agreement, the parties agreed as follows: (1) The estate will put $100,000 of the pension into a trust for the benefit of Lara under the terms of the trust set forth in the Will. The trustee of the trust will be a corporate fiduciary chosen by Ms. Mathias and Petitioner. Lara's share of the estate is responsible for any inheritance tax due as a result of this distribution; (2) The estate will pay $4,000.00 of Ms. Mathias' legal fees; (3) The balance of the estate, including the pension to the extent it exceeds $100,000, the $50,000 life insurance proceeds, and all other assets owned by Decedent are to be distributed to Petitioner; and (4) Ms. Mathias would, in order to dispose of the Petition From Probate and for Declaratory Judgment, enter a stipulated order of dismissal with prejudice, as approved by both parties, specifically stating that Decedent and Ms. Mathias were never common law husband and wife. 20. On May 24, 2005, this honorable Court entered an Order appointing Harold Irwin as guardian ad litem of Lara, a minor, to represent her interest in the administration of the Estate. 21. All creditors and other persons, of whose claims the Petitioner has notice or knowledge, have been paid in full. 22. Although Petitioner does not believe that any part the Will requires interpretation 5 nor are there any questions that require adjudication, Petitioner does direct the attention of the parties in interest to the following issues: (A) Petitioner has charged Lara's interest in the Estate with the fee of the court- appointed guardian for Lara; and (B) During the course of administration of the Estate, Executrix discovered ten (10) Fifty ($50.00) Dollar U.S. Savings bonds, Series EE, in the name of "Lara Ellen Miller or Edmund G. Miller." As of October 26,2006, the bonds were valued at $408.72. Petitioner has provided that the bonds be distributed as a non-probated asset to the trustee of the trust established for Lara. 23. No share of any party in interest has been assigned or attached. 24. The following are annexed, attached hereto, and incorporated by this reference: (A) Order; (B) First and Final Account of Cathy L. Miller, Executrix; (C) Statement of Proposed Distribution; (D) Original Proofs of Publication regarding Grant of letters testamentary (attached as Exhibits "A" and "B"); (E) Copy of the Settlement Agreement resolving litigation between the parties (attached as Exhibit "C"); (F) Attorney's Certificate of Notice (attached as Exhibit "D"); and (F) Decedent's Will (attached as Exhibit "E"). 25. The distributive shares of principal and income, and the persons thereunto 6 entitled, are set forth in the Statement of Proposed Distribution annexed to the Petition and incorporated herein. Petitioner therefore asks that distribution be awarded to the persons thereunto entitled, as their respective interests may appear. ~~ Cathy L Miller, Executrix Petitioner COMMONWEAL TH OF PENNSYL VANIA: SS.: COUNTY OF DAUPHIN The Above named Petitioner, being duly sworn, does depose and say that the facts set forth in the foregoing Petition 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, believe them to be true. Sworn to and subscribed before me this &'1111 day of October, 2006. ) . ~ ~ YrZyJ(c ~ ~'"J- COMMONWEALTH OF PENNSYLVANIA Notarial Seal Rhonda L. Lang. Notary Public City ofHarrisbur~. Dauphin County My Commission Expires Aug. 9.2008 (~ Cathy L Miller, Executrix Petitioner 7 Exhibit" A" Original Proofs of Publication regarding grant of letters testamentary The Sentinel PROOF OF PUBLICATION State of Pennsylvania, County of Cumberland Rich Canazaro, Advertising Director / of The Sentinel, of the County and State aforesaid, being duly sworn, deposes and says that THE SENTINEL, a newspaper of general circulation in the Borough of Carlisle, County and State aforesaid, was established December 13th, 1881/ since which date THE SENTINEL has been regularly issued in said County/ and that the printed notice or publication attached hereto is exactly the same as was printed and published in the regular editions and issues of THE SENTINEL on the following date(s). Tune 08 ,15, 22, 20Q1 COPY OF NOTICE OF PUBLICATION NOTICE LETTERS TEST AMENT ARY for the Estate of EDMUND G. MILLER, deceased, late of Borough of New. Cumberland, Cumberland County, Pennsylvania, having been granted to the undersigned, all persons indebted to the Estate are requested to make immediate paymentand those having claims against the Estate to presentlhem for settlement without delay to: Executor: Cathy L. Miller 1830 Anna Street New Cumberland, Pennsylvania 17070; or Attorney: Shaun E. O'Toole, Esquire 2813 North Second Street Harrisburg, Pennsylvania, 17110 Affiant further deposes that hel she is not interested in the subject matter of the aforesaid notice or advertisement, and that all allegations in the foregoing statement as to time, pI haracter public 'n are d subscribed before me this June'2004~ - ~. ~LJ C_ otary Public My commission expires: ,-.--..------ -'1 i ');;,:.~.,r):t~2!,,'~~~~:,.::::~i, . ! 1~..-'.~:.::~;.:dt'Cl '''P''C': n,.,::,~ ::'001; I Exhibit "B" Original Proofs of Publication regarding grant of letters testamentary Cumberland Law Journal . PROOF OF PUBLICATION OF NOTICE IN CUMBERLAND LAW JO URNAL (Under Act No. 587, approved May 16, 1929), P. L.1784 STATE OF PENNSYLVANIA: ss. COUNTY OF CUMBERLAND : Lisa Marie Coyne, Esquire, Editor of the Cumberland Law Journal, of the County and State aforesaid, being duly sworn, according to law, deposes and says that the Cumberland Law Journal, a legal periodical published in the Borough ofCarli"!c in the County and State aforesaid, was established January 2, 1952, and designated by the local courts as the official legal periodical for the publication of all legal notices, and has, since January 2, 1952, been regularly issued weekly in the said County, and that the printed notice or publication attached hereto is exactly the same as was printed in the regular editions and issues of the said Cumberland Law Journal on the following dates, VIZ: JUNE 11,18,25,2004 Affiant further deposes that he is authorized to verify this statement by the Cumberland Law Journal, a legal periodical of general circulation, and th,lt he is not interested in the subject matter ofthe aforesaid notice or advertisement, and that all ;11 legations in the foregoing statements as to time, place and character of publication are true. - ") A /'y , ~^ Jd; ...,.... ~isa Mal'ie CO 1C, EdItor / '...,/' Miller. Edmund G.. dec'd. Late of the Borough of New Cum- berland. Executrtx: Cathy L. Miller, 1830 Anna Street, New Cumberland, PA 17070. Attomey: Shaun E. O'Toole, Es- quire, 2813 North Second Street, Harrtsburg, PA 17110. SWORN TO AND SUBSCRIBED before me this 25 day or JUNE 2004 L SEAL LOIS E. SNYDER, Notary Public Carlisle 8oro, Cumberland County My Commission Expires March 5. 2005 Exhibit "C" Copy of the Settlement Agreement resolving litigation between the parties (~'-""\.../. ) .. '...----,_---...-..._"_.~ 7-2-7- ~)- SETTLEMENT AGREEMENT AND MUTUAL RELEASE THIS SETTLEEMENT AGREEMENT AND MUTUAL RELEASE ("Agreement") >f -4 ( entered into thistl of f,1-< .2005, in full and final settlement of the dispute between the parties, as described more fully herein, by and between Cathy L. Miller ("Ms. Miller"), in her individual capacity as surviving spouse of Edmund G. Miller, and in her fiduciary capacity as Executrix of the Estate of Edmund G. Miller (in her capacity as Executrix, Ms. Miller is referred to herein as "Estate"), and Debra Mathias ("Ms. Mathias"), in her . individual capacity and in her capacity as legal guardian of Lara Ellen Miller. WHEREAS, Edmund G. Miller ("Decedent") and Ms. Miller were married in a civil ceremony on July 18,2003; WHEREAS, Dccedent passed away March 21, 2004, and letters testamentary for his estate were issued to his wife, Ms. Miller; WHEREAS, a composition of Decedent's estate (assets and their date of death values) are attached hereto as Exhibit "A;" WHEREAS, Ms. Miller, in her individual capacity as surviving spouse and her fiduciary capacity as executrix of Decedent's estate, will be filing wrongful death and survival actions in relation to the medical malpractice which resulted in the death of Decedent; WHEREAS, during the course of the administration of the estate, issues arose which would affect the manner in which the Decedent's estate would be divided between Ms. Miller, Ms. Mathias, and Decedent's daughter, Lara Ellen Miller ("Lara"); WHEREAS, in order to resolve the disputed and colorable claim of Ms. Mathias that Decedent and her were common law husband and wife prior to the marriage between Decedent and Ms. Miller, and to avoid the expense and disruption of further litigating the issue, the parties have agreed to settle the claim in accordance with the terms set forth herein. NOW THEREFORE, in consideration of their mutual promises, and intending to be legally bound hereby, the parties hereby do covenant and agree as follows: 1. Distribution for Benefit of Lara. The Estate agrees that One Hundred - Thousand ($100,000.00) dollars from Decedent's pension shall be placed in trust for the benefit of Lara The terms of this trust shall be the same as the terms set forth in item Third of Decedent's will, a copy of which is attached hereto as Exhibit "B," with the exception that the term "'Trustee" shall be substituted for the term "Guardian" as it appears in item Third of the wilL The trustee of the trust shall be a corporate fiduciary as mutually agreed upon by the Estate and Ms. Mathias. The Pennsylvania Inheritance Tax incurred by the estate as a result of this distribution for the benefit of Lara will be paid from the funds allocated herein for the trust. The funds will be distributed to the trust as soon as is practical after Ms. Miller and Ms. Mathias have decided upon a corporate fiduciary to serve as trustee and the funds in Decedent's pension have been distributed to Decedent's estate (as described more fully herein). Should the value of the assets of Decedent's pension at the time the pension is distributed to Decedent's estate be less than the amount required to be distributed to the trust under this paragraph, the Estate will use other estate assets to fully fund the trust as set forth herein. , 2. Le2aI Fees of Ms. Mathias. The Estate agrees to reimburse Ms. Mathias for her legal fees incurred in arriving at the settlement set forth in this Agreement, up to Four Thousand ($4,000.00) Dollars, upon the signing of this Agreement. Ms. Mathias will provide the Estate with invoices substantiating these fees. 3. Life Insurance Policies. At the time of his death, there were two life insurance 2 policies in place through Decedent's employer, Caretti, Inc., insuring the life of Decedent, one in the amoWlt ofTen Thousand ($10,000.00) Dollars and the other in the amount of Fifty Thousand ($50,000.00) Dollars. The parties acknowledge and agree that the proceeds of these two life insurance policies have and/or shall be distributed as follows: (A) Ten Thousand Dollar Policv: The parties acknowledge that Ms. Mathias was - designated the beneficiary of the Ten Thousand ($10,000.00) Dollar policy and has collected the proceeds of this policy. The parties agree that she shall retain such proceeds. (B) Fifty Thousand Dollar Policy: The parties agree that the proceeds of the Fifty Thousand ($50,000.00) Dollar policy shall be distributed to Decedent's estate to be used to fund the distribution to Ms. Miller set forth in paragraph 4 herein. Ms. Mathias, in both her individual capacity and in her capacity as legal guardian of Lara. agrees that she will provide any statements and execute any documentation required by the insurer, Principal Financial Group, renouncing and waiving any and all rights which Ms. Mathias and Lara may have to the life insurance proceeds and authorizing a distribution of the proceeds of this life insurance policy to Decedent's estate. 4. Distribution to Ms. Miller. The parties agree that the balance of Decedent's estate, after the distributions described in paragraphs 1 and 3 above, and the payment of all debts of Decedent and aU estate administration fees, will be distributed to Ms. Miller in partial satisfaction of her share of the Estate under 20 P.S.C.A. &2507(3). Ms. Miller's share, as just described, will be paid from the balance of the assets of Decedent's estate, namely the $37,740.94 cash, the Fifty Thousand ($50,000.00) Dollars life insurance policy, and the balance 3 of the amount distributed to the estate from Decedent's pension in excess of the One Hundred Thousand ($100,000.00) Dollars distributed for the benefit of Lara as described in paragraph 1 above. In addition, Ms. Miller is entitled her full share of the proceeds of the wrongful death and survival actions as provided by the Permsylvania Rules of Civil Procedure and the Pennsylvania Probate, Estates and Fiduciaries Code and described more fully in paragraph 9 herein. ... 5. Validitv of Marriae:e Between Ms. Miller and Decedent. Ms. Mathias acknowledges the validity of the July 18,2003 marriage between Decedent and Ms. Miller and further acknowledges that Ms. Miller is Decedent's surviving spouse, and, with the exception of any provision in the Agreement which specifically provides otherwise, Ms. Miller is entitled to all rights, title, privileges, and interest provided by law to a surviving spouse in relation to the affairs of Decedent and Decedent's estate, including, but not limited to, the right to bring and the right to receive a surviving spouse's share of the proceeds ofwrongfuI death and survival actions concerning circumstances surrounding Decedent's death. 6. No Common Law Marriae:e. Ms. Mathias acknowledges that the relationship between her and Decedent was never an open and notorious relationship and any acknowledgment by either her or Decedent that the two were common law husband and wife, was made for the sole purpose of attaining any benefit that such a relationship would entitle either of them. As such, in order to dispose of the Petition from Probate and for Declaratory Judgment which she filed in the Cumberland County Court of Common Pleas, Orphans' Court Division on July 21,2004, I\.fs. Mathias agrees to enter a stipulated order of dismissal with prejudice with said court. The stipulated order shall be approved by both parties and shall specifically state that Decedent and Ms. Mathias were never common law husband and wife. 7. Distribution of Decedenf's Pension. The parties agree that the proceeds of 4 Decedent's pension with his employer, Caretti, Inc., will be distributed to Decedent's estate which will use said proceeds, to make the distributions described in paragraphs 1 through 4 above. Ms. Miller and Ms. Mathias, the latter in both her individual capacity and in her capacity as legal guardian of Lara., agree that they will execute releases or any other documentation required by the pension plan administrators, releasing the pension plan administrator from .... liability for making distribution of the pension plan directly to Decedent's estate. 8. Survivine Spouse Status of Ms. Miller. The parties acknowledge that Ms. Miller, in her individual capacity as surviving spouse and her fiduciary capacity as executrix of Decedent's estate, will be filing wrongful death and survival actions in relation to the medical malpractice which resulted in the death of Decedent. All of the parties agree that they will cooperate in order to maximize the outcome of the wrongful death and survival actions. Specifically, Ms. Mathias agrees that, if necessary, she will participate in discovery for said litigation and will provide testimony, ifrequired, which is consistent with the terms of this Agreement. Ms. Mathias also agrees that she will cooperate with and, if needed, assist in formulating litigation strategies. Neither party has entered into this Agreement based on any predictions, promises, or assurances of the other party regarding the outcome of the wrongful death and survival actions, and, in fact, no such predictions, promises, or assumnces have been made by either party or by legal counsel retained by either party. 9. Distribution of Liti2ation Proceeds. It is anticipated that the wrongful death and survival actions \"fill be resolved after the distribution of the assets of Decedent's estate described in paragraphs 1 through 4 of this Agreement. The proceeds of the wrongful death and survival actions will be divided subsequent to and separate from the balance of the estate distributed pursuant to paragraphs I through 4 herein. The wrongful death and survival action 5 proceeds will be distributed pursuant to the Pennsylvania Rules orCivil Procedure and the Pennsylvania Probate. Estales and Fiduciaries Code. and the parties agree that said proceed.. will be distributed to Ms. Miller and applied for the benefit of Lara as follows: (A) Survival Action. The portion of the litigation proceeds from the survival action are a probate asset which the. parties hereby agree will be divided into two equal shares with one share distributed to Ms. Miller. as her share of the estate as the surviving spouse under 20 P.S.C.A. 92507(3), and the other applied to the benefit of Lara; (B) \Vronl!ful Death Action. The portion of the litigation proceeds from the wrongful death action will be divided in accordance with 42 PaC.S.A. 8301 (b) and 20 Pa.C.S.A. 2] 02(4) which provide that one-half (112) of said proceeds will be distributed to Ms. Miller, as the surviving spouse, and the other one-half (1/2) \-viII be divided equally among the Decedent's heirs (which includes Lara); (e) Lara's Share of Litie.ation Proceeds.. Lara's share of both the wrongful death action and the survival action shall be distributed to the corporate fiduciary serving as trustee of the trust described in paragraph ], to be added to and administered as part of the trust established therein for the benefit of Lara; and (D) Death Taxes on Litie.ation Proceeds. To the extent that proceeds of the wrongful death and survival actions are subject to federal estate or Pennsylvania inheritance ta.x, since distributions to each party is taxed at a different rate, the parties agree that each party will be obligated for the payment of such taxes resulting from her share of the proceeds. If the Estate is responsible for making the payment of such taxes, each party agrees to remit to the Estate an amount 6 equal to her share of such taxes to enable the Estate to pay such taxes. 10. Full Accord and Satisfaction of Aueement. The Estate and Ms. Mathias understand and agree that this Agreement is in full accord and satisfaction of any disputed claims between the parties. 11. Release of Parties. The p~es, Ms. Miller, in her individual capacity and in her fiduciary capacity as executrix of Decedent's estate, and Ms. Mathias, in her individual capacity and in her capacity as legal guardian of Lara, do hereby forever release and discharge each other from any and all claims, causes of action, demands, suits or proceedings of whatsoever kind or nature, whether known or unknown, and the parties do hereby release and discharge each other from any and all losses and damages that each now has or hereafter may have against each other, whether known or unknown, fixed or contingent, arising from, or in connection with the affairs of Decedent, individually, or Decedent's estate, including any and all attorneys' fees, court costs, assessments, sanctions and the like. 12. Scope of A2reement. It is expressly understood and agreed that this Settlement Agreement and Mutual Release is intended to cover any and all now known claims, losses and damages, as well as any and all future claims, losses and damages which may arise from, or are related to the passing of Decedent and the administration of the Estate. 13. Entirety of Aueement. It is further understood that this is the complete agreement and that there are no written or oral understandings or agreements, either directly or indirectly with this Settlement Agreement and Mutual Release that are not incorporated herein. 14. Parties Bound. This agreement shall be binding upon and inure to the parties hereto, their successors, assigns, heirs, executors, administrators, and legal representatives. 15. Governin2 Law. This Settlement Agreement and Mutual Release is made and 7 entered into in the Commonwealth of Pennsylvania, and shall in all respects be interprete<L enforced and governed under the laws of tile Commonwealth of Pennsylvania IN WITNESS WHEREOF, Cathy L. Miller, in her individual capacity as Decedent's surviving spouse and in her fiduciary capacity as Executrix of Decedent's estate, and Debra Mathias, in her individual capacity and in her capacity as legal guardian of Lara, do hereby execute this Settlement Agreement and Mutual Release on the date set forth above. WITNESS: . .-- ~~ ~.W~ / ./ < ~il~~?f4cu~- Cathy L. iller, individually and as Executrix of the Estate of Edmund G. Miller ( ]1}~u Debra Mathias, indivi ually and as parent and legal guardian of Lara Ellen Miller x Exhibit "D" Attorney's Certificate of Notice IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYL VANIA IN RE: ESTATE OF EDMUND G. MILLER, Deceased ORPHANS' COURT DIVISION No. 21-04-0323 ATTORNEY'S CERTIFICATE OF NOTICE TO INTERESTED PARTIES I hereby certify that notice of the filing of the First and final Account and Schedule of Proposed Distribution in the above-referenced estate, and notice of the date the same will be presented to the court for confirmation and approval was given to all persons required, by Pa. Orphans' Court Rules, Rule 6.3, to be given such notice, and that said notice was given as provided by Pa. Orphans' Court Rules, Rule 5.1, and the Cumberland County Rules of Court. A copy of said notice, together with the names and addresses of the persons to whom the notice was given, and the date the notice was given is attached. Dated \ 0/ L 1 / <::7& ,2006. ~tQQ~ ~un E. O'Toole, Esquire Attorney for Petitioner 2813 North Second Street Harrisburg, Pennsylvania 17110 P A Attorney #44797 IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYL VANIA IN RE: ESTATE OF EDMUND G. MILLER, Deceased ORPHANS' COURT DIVISION No. 21-04-0323 NOTICE OF CONFIRMATION To: L. Rex Bickley, Esquire 114 South Street Harrisburg, Pennsylvania 17101 You are herby notified that Cathy L. Miller, Executrix of the Estate of Edmund G. Miller, has filed with the Register of Wills a First and Final Account and Schedule of Proposed Distribution the above estate. Said Account will be presented by the Clerk ofthe Orphans' Court Division for audit, confirmation and distribution on November 28, 2006. Any objections to the Account or to the Schedule of Proposed Distribution shall be filed in writing with the Clerk no later than 9:00 A.M. on November 28, 2006. A copy of the First and Final Account and Statement of Proposed Distribution is enclosed. ~t~ .-/ffiiaun E. O'Toole, Esquire Attorney tor Petitioner 2813 North Second Street Harrisburg, Pennsylvania 17110 P A Attorney #44797 IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYL VANIA IN RE: ESTATE OF EDMUND G. MILLER, Deceased ORPHANS' COURT DIVISION No. 21-04-0323 NOTICE OF CONFIRMATION To: Harold S. Irwin, Esquire Irwin Law Office 64 South Pitt Street Carlisle, Pennsylvania 17013 You are herby notified that Cathy L. Miller, Executrix of the Estate of Edmund G. Miller, has filed with the Register of Wills a First and Final Account and Schedule of Proposed Distribution the above estate. Said Account will be presented by the Clerk ofthe Orphans' Court Division for audit, confirmation and distribution on November 28, 2006. Any objections to the Account or to the Schedule of Proposed Distribution shall be filed in writing with the Clerk no later than 9:00 A.M. on November 28, 2006_ A copy of the First and Final Account and Statement of Proposed Distribution is enclosed. ~~ ~.6\\2.~_ '-shaun E. O'Toole, Esquire Attorney for Petitioner 2813 North Second Street Harrisburg, Pennsylvania 17110 PA Attorney #44797 IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYL VANIA IN RE: ESTATE OF EDMUND G. MILLER, Deceased ORPHANS' COURT DIVISION No. 21-04-0323 NOTICE OF CONFIRMATION To: Cathy Miller 1830 Anna Street New Cumberland, Pennsylvania 17070 You are herby notified that Cathy L. Miller, Executrix of the Estate of Edmund G. Miller, has filed with the Register of Wills a First and Final Account and Schedule of Proposed Distribution the above estate. Said Account will be presented by the Clerk of the Orphans' Court Division for audit, confirmation and distribution on November 28, 2006. Any objections to the Account or to the Schedule of Proposed Distribution shall be filed in writing with the Clerk no later than 9:00 A.M. on November 28, 2006. A copy of the First and Final Account and Statement of Proposed Distribution is enclosed. ~ t. O~hl.... shaun E. O'Toole, Esquire Attorney for Petitioner 2813 North Second Street Harrisburg, Pennsylvania 171 10 PA Attorney #44797 Exhibit "E" Decedent's Will LAST WILL AND TBSTAIIBlft OF BDIItJHD G. KILLER I, BDHUR'D. G. MILLER, being of sound and disposing mind, memory and understanding, do make, publish and declare this to be my Last Will and Testament, hereby revoking and making null and void any and all former Wills made by me at any time before this Will. FIRST: I direct my Executrix, hereinafter named, to pay all my legal debts and funeral expenses as soon after my decease as conveniently may be done; however, my Executrix may, in my Executrix's discretion, negotiate for the continuation of financing arrangements existing at the date of my death. SECORD: I hereby give, devise and bequeath all of my estate, including any and all tangible personal property and real property, including all insurance pOlicies thereon, leaving no residual, to my daughter, LARA RT.Tdm HILLER; and I hereby direct that all of the assets of my estate shall be converted into cash, which shall be distributed and administered to my daughter, LARA ELLEN MILLER, in accordance with the THIRD Paragraph of this Last Will and Testament. THIRD: I hereby nominate and appoint lilY friend, CATHY L. WATSON, presently of Mechanicsburg, Pennsylvania, as Guardian of the property of my estate to which my daughter, LARA ELLEN MILLER, is entitled under this Last Will and Testament. I direct said Guardian to administer and distribute said estate, to my P8CJ8 1 of 3 Pages k- .:.... ~~~.. "'~~." ." . ~ ~", . - daughter, LARA ELLEN MILLER, as follows: A. Fifty (50%) percent of the cash and/or estate assets shall be used by the Guardian for the reasonable and necessary costs and expenses for the health, education and welfare of my daughter, LARA ELLEN MILLER, which shall be distributed and/or used exclusively for the direct benefit of LARA ELLEN MILLER and shall be administered in the sole and exclusive discretion of the Guardian. B. Fifty (50%) percent of the estate shall be placed into an interest bearing, secure savings account, which account monies shall only be used for the post-high school and/or college education of my daughter, LARA Rf.T.U MILLER. e. In the event my daughter, LARA RT.,{,Elf MILLER, does not attend college or post-high school education, she shall receive all of the cash and/or assets of said Fifty (50%) percent set aside for education, inclUding the principal and interest, as well as any remaining cash and/or assets of my estate, when she reaches the age of twentY-four (24). FOURTH: I direct my Executrix to pay all inheritance, estate, succession and other death taxes, imposed or payable by reason of my death, and interest and/or penalties, if any, to which my estate on the transfer of any property passing hereunder, or otherwise passing by reason of my death, may be subject, from the principal of my general estate, as if such taxes were administration expenses, without apportionment or the right of reimbursement. I authorize my Executrix to pay all such taxes at such time as she may deem advisable. FIP'1'JI: I hereby nominate and appoint my friend, CATHY L. WATSON, presently of Mechanicsburg, Pennsyl vania, Executrix of this Last Will and Testament, and direct that she be permitted to serve without bond and without any intervention of any court, Page 2 of 3 Paves "-, "~=, - -- H~'_='"~""'"',,,,,C~.__., . > ,- , f' 1I1ll except as required by law. I authorize .y Executrix to sell, encumber, mortgage, invest, distribute in kind, or retain any items of property of my estate in such manner as she shall deem proper, limi ted only by her own discretion; and to compromise claims against or in favor of my estate, with or without court approval on such terms and conditions as she deems appropriate in her sole discretion. Ilf WZftBSs WHBRBoP6 I, BDIIOJU) G. IaLLBR, the Testator to this Last Will and Testament, typewritten on three (3) sheets of paper, have hereunto set my hand and seal this t?l. ~ day of ,1 ilLY I 2002. ~G~./-:o BDNmfD G. Jar.J,. Signed, sealed, published and declared by the said Testator, as and for his Last Will and Testament, in our presence at his request and in the presence of each other, have hereunto set our hands and seals as attesting witnesses. c-~ I~~ residing at .,1k:} (jy (-{,/!If.. /(CI-CL IivltuuaAlr4... p. atdbl fix r;jf~ ffCl.eL ~~lvfA fA residing paqe 3 of 3 Paqes -~ , > "-" '-'", ~-'"""-""""",'~,,C" ~~-....--'" ^' ,,'_.. ,'- ''C<:''~_'='.' '.'~ ,', ?,'r.C ,'. ,.,~ ._'. "' '... 'C~',"'~_' . .... 'rilU COHJfONWEALTH OF PENNSYLVANIA: COUNTY OF DAUPHIN ss: . . I, EDMUND G. IULLBR, Testator, whose name is signed to the attached or foregoing instrwnent, having been duly qualified according to law, do hereby acknowledqe that I siqned and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed to and acknOWled.qed before me, by BDIItJ1Q) G. JaLLBR, the Testator, this c5JY--/1.- day of ~~}/ ' 2002. ~ 4./YUt BDMUBD G. MILLER NOTARY PUBLIC MY COMMISSION EXPIRES: Notarial Seal SUsan C. Appleby, Notary Public Harrisburg, 9auPhin County My Commission Expires Dec. 28, 2002 COMMONWEALTH OF PENNSYLVANIA: COUNTY OF DAUPHIN ss: . . We, JOIl1,V.2 Iv. A~ 10..\...'1"''' and J1Ao.'t~fAlA.;U 101/.1 ~ undersigned witnesses, whose names are si ed to the attached the or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testator sign and execute the instrument as his Last Will and Testament; that Testator signed willingly and that Testator executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as witnesses; and that to the best of our knOWledge the Testator was at the time eighteen (18) or JIOre years of age, of sound mind and under no constraint or undue influence. 1 Sworn or affirmed to and subscribed to before me by ~ (.1f1A.( 9::. Lv AC o-~a '"'- and J1A a ~< L~;" M"o-~ w--- the undersigned witnesses, this' sP9ft day of ~ ~ 2002. , , ~- 'Wo llf/J/l.^- cJJ..}..JrA-~',-- I NOTARY PUBLIC MY COMMISSION EXPIRES: WJ;slL~-_~.__~. J ~. dUll_ L"","~.~--~~:--."..~-~J""'''''''''~,,,c,,~,,~,~-,,",,,,.J;_JltIlII,,a.t~Z.''''~b'''',J%.~::__._ .' >...L_'__ t.J J LAW OFFICES L. REX BICKLEY 114 SOUTH STREET HARRISBURG, PENNSYLVANIA (717) 234-0577 (717) 234-7832 fax dapplerun@aol.com November 9, 2006 ('") ~~ ~.-o~('") :D h1 -1;>0 - jJ '"7 (j) 7' lj (; 0 .-"')Q-n bC ~~ j1. Clerk Orphans Court Cumberland County Courthouse One Courthouse Sq. Carlisle, P A 17013 Re: Estate of Edmund G. Miller No. 21-04-0323 Dear Clerk: ~ C3 c:::.> CJ'" % c:> c::: c.w -0 :J: - .. o +" I represent Debra Mathias with respect to the above referenced matter. I have reviewed the Petition for Adjudication and the accounting filed by Attorney Shaun O'Toole and have no objection to its approval as filed. If you have any questions, please feel free to contact me. Sincerely, L. cc: Hal Irwin Shaun O'Toole Deb Mathias ? From:IRWIN LAW OFFICE 717 243 9200 10/31/2006 10:48 #243 P.002l002 HAROLD S. IRWIN, III IRWIN LAW OFFICE '4 .OUTH PITT STREET CARLI..... PENNaYLVANIA 17813 717-243~090 PHONE 717.243-9200 FACSIMILE www.irwinlswoffice.com .-mail: irwinlawGearthlink.net ~HONOA S. IRWIN SARAH A. HARDESlY PARAL&GALS October 31. 2006 CLERK ORPHANS COURT CUMBERLAND COUNTY COURTHOUSE ONE COURTHOUSE sa CARLISLE PA 17013 ~g f, TI-o~, (") X) r ,.- rn :~ u5~ 0(")0 ,:'")0" OC: : ::D --I jl. I am court appointed counsel for Lara Miller, an heir in the above estate. I have reviewed the petition for adjudication and the accounting filed by Attorney Shaun O'Toole and have no objection to its approval a8 filed. RE: Edmund G. Miller Estate No. 21 - 04 - 0323 Dear Sir or Madam: Please forward this letter to the Court to include with the file. ......, <=::) <=::) C7'\ :z: o -< (..,) -0 :x C) tJ1 HAROLD S. IRWIN, III IRWIN LAW OFFICE 64 SOUTH PITT STREET CARLISLE, PENNSYLVANIA 17013 www.irwinlawoffice.com e-mail: irwinlaW@earthlink.net 717-243--6090 PHONE 717-243-9200 FACSIMILE RHONDA S. IRWIN SARAH A. HARDESTY PARALEGALS October 31,2006 CLERK ORPHANS COURT CUMBERLAND COUNTY COURTHOUSE ONE COURTHOUSE SQ CARLISLE PA 17013 RE: Edmund G. Miller Estate No. 21 - 04 - 0323 Dear Sir or Madam: I am court appointed counsel for Lara Miller, an heir in the above estate. I have reviewed the petition for adjudication and the accounting filed by Attorney Shaun O'T oole and have no objection to its approval as filed. Please forward this letter to the Court to include with the file. (") So :-I1~~ . ~-'-- ( -" :..: "-t::.,. r-- ::~rn '~~ =0 }] --/ ,....., c::::3 ~ ~ ~ o "< , " :J: - .. en c.n ~ ::tJ ':':0 f/l IflC) C"") c) c?) :J:J ':":.:.i \.:J I ; i rTl :::00 C) -.-_,0 , -'n ;~;: h ,-..-- rT1 [/)(2) ....-r, ~-- ,~ , -0 IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ESTATE OF EDMUND G. MILLER, Deceased ORPHANS' COURT DIVISION No. 21-04-0323 ORDER AND NOW, this 1~ tLday of I\J bV , 2006, upon consideration of the annexed Petition for Adjudication, it is Ordered, Adjudged, and Decreed that distribution of the Estate of Edmund G. Miller be awarded to the persons in their respective interest as outlined in the annexed Petition for Adjudication and Statement of Proposed Distribution. By the Court, J. -t\ ~ " .. ~= I_~~___- 1> ~;: I hereby certify lhat written notice of the filing C)f this Statement of Proposed Distllbution, and of the date, lime and place when the seme wlH be presented 10 the Court for confirmation and of the last day to file written objections to Hid ~ of Proposed Distribution, hu been gIwn to every unpaid claimant and to every other personlcnown 10 the accountant to have or claim an Intereet In the 9Itate as creditor, beneficiary, heir or next of kin. A copy of said Statement was included with the notice ft.- '1..aU~ I I hereby certify that written notice of the filing oj this Account. and of the date. time and place when the eeme wUI be presented to the Court forconflrmallon and of the Iaet day to file written objections to 88id Account, has been given to every unpaid claimant and to every other parsQr. known to the acoouneent to have or claim an interest in the estate as creditor. beneficiary, nair or next of kin. ~~.<0Q~ In Re: EST A TE OF EDMUND G. MILLER ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA NO. 21-2004-0323 CERTIFICATE OF SERVICE OF ORDER ORDER DATE: 11/2812006 JUDGE'S INITIALS: JWO TIME STAMP DATE: 11/28/2006 IN RE: ORDER """"""""",."""""""""","""""'"""""""""""""""""""""""""""""""""""" SERVICE TO: SHAUN E. O'TOOLE, ESQ. METHOD OF MAILING: ENVELOPES PROVIDED BY: o USPS DRRR ~ HAND DELIVERED o OTHER o PETITIONER o JUDGE o CLERK OF ORPHANS COURT MAILED: """""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" SERVICE TO: METHOD OF MAILING: ENVELOPES PROVIDED BY: o USPS DRRR o HAND DELIVERED o OTHER_ o PETITIONER o JUDGE o CLERK OF ORPHANS COURT MAILED: h~lJt1LA- d Clerk of Orphans' Court Cumberland County - Register Of WlllS One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 3/14/2007 O'TOOLE SHAUN E 2813 NORTH SECOND STREET HARRISBURG, PA 17110 RE: Estate of MILLER EDMUND G File Number: 2004-00323 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: 3/21/2007 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) .,~ r,,\ iv I Z :(; lnp-' LU:.U:, Cumberland County - Register Ot Wl~~S One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 3/14/2007 MILLER CATHY L 1830 ANNA STREET NEW CUMBERLAND, PA 17070 RE: Estate of MILLER EDMUND G File Number: 2004-00323 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: 3/21/2007 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 I Z:2 ',J. STATUS REPORT UNDER RULE 6.12 REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA Name of Decedent: Edmund G. Miller Date of Death: March 21, 2004 Estate No.: 2004-00323 Pursuant to Rule 6.12 ofthe 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: ~s No X 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 06/01/07 3. Ifthe answer to No.1 is yes, state the following: A. Did the personal representative file a final accounting 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 ofthe Orphans' court and may be attached to this report. Date: '03/2"/01 ~ ~.Q\\)~ ~nature Shaun E. O'Toole Name (Please type or print) 2813 North Second Street Harrisburg, Pennsylvania 17110 Address , '. i'.,) Lc.. ..".':~ '.! j ~' ~l _ \..J '.J ~', ('j d Z ;, ; Capacity: (717) 213-6653 Telephone No. Personal Representative X Counsel for Personal Representative ~ '" ......,. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ESTATE OF EDMUND G. MILLER, Deceased ORPHANS' COURT DI~SION No. 21-04-0323 GQ '-\~~,~\ PETITION TO ENFORCE AGREEMENT AND DISTRIBUTION~J~,':;) .::-) "'\ \ r-:) c:..' ~ --' ~ "",~,~ :....: I w ):1'" -.... -- 1. Your Petitioner is Debra Mathias, Mother of Lara Ellen Miller, daugIl!d~ofthe above "..' cJ'I .. N captioned Decedent. 2. Letters Testamentary were granted to Cathy L. Miller on April 5, 2004. 3. The Mother, on behalf of herself and her daughter, filed in this matter a Petition from Probate and for Declaratory Judgment contesting certain matters regarding the appointment of the Administratrix and the interpretation of the Will. 4. Additionally, Counsel for Debra Mathias, petitioned this Court for appointment of a Guardian for the daughter resulting in the appointment of Hal Irwin, Esquire. 5. All of the parties have entered into an agreement resolving all outstanding matters and a Petition for Adjudication and Proposed Distribution was filed with the Court which was not opposed by any of the parties. 6. There are two outstanding issues that remain to be resolved, however. 7. First, the agreement requires that a trust fund be established for the benefit of the parties' daughter, Lara Ellen Miller, with the monies were placed with a corporate fiduciary. 8. Additionally, your Petitioner's attorney's fees have not yet been paid as per the Agreement and Statement of Proposed Distribution. 9. In seeking to establish a trust with a corporate fiduciary, it has become apparent that bank fees will substantially deplete the trust fund. 10. Consequently, your Petitioner requests that this Court approve the establishment of a trust controlled for the benefit of the daughter by the parties themselves, namely, Debra Mathias, the natural mother, and Cathy Miller, Executrix, and the monies be placed in Certificates of Deposit. II. Monies from the trust shall distribute when the child becomes eighteen (18) or unless otherwise Ordered by this Court. 12. Hal Irwin, Guardian Ad Litem for the child concurs with this resolution. WHEREFORE, your Petitioner requests that the Court approve distribution of the trust monies and Certificates of Deposit at a local bank selected by the parties. Respectfully submitted, L. Rex Bic 114 So St. Harri urg, PA 17101 717-234-0577 Attorney for Petitioner LD. #23095 ~ IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA IN RE: ESTATE OF EDMUND G. MILLER, Deceased ORPHANS' COURT DIVISION No. 21-04-0323 CERTIFICATE OF SERVICE I, L. Rex Bickley, Esq. hereby certify that on thisA.~y of May, 2007, I served a true and correct copy of the foregoing Petition by US Mail, postage prepaid, first class mail to the following: Shaun O'Toole, Esq. 2813 N. 2nd St. Harrisburg, P A 17110 Harold Irwin, Esq. 64 South Pitt St. Carlisle, P A 17013 17101 IN RE: ESTATE OF EDMUND G. MILLER, Deceased IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA ORPHANS' COURT DIVISION NO. 21-04-0323 ORPHANS' COURT ORDER OF COURT AND NOW, this 6th day of August, 2007, upon consideration of Petitioner Debra Mathias' Petition To Enforce Agreement and Distribution, filed May 3, 2007, and of the attached letter from L. Rex Beckley, Esq., Petitioner's counsel, the parties are hereby ordered to appear before the court on Tuesday, September 25, 2007, at 3:00 p.m., in Courtroom No.1, Cumberland County Courthouse, Carlisle, Pennsylvania, at which time the Court will hear the following issues: 1. Whether the Court may appoint Debra Mathias, the biological mother of Decedent's sole intended beneficiary, Lara Ellen Miller, a minor, as a co-trustee of the testamentary trust established by the will of the Decedent; o 2. Whether the Decedent's Will established, in pa~~ ,=9 :J "spendthrift" trust for the benefit of Lara Ellen Miller, and, if'~~n ~ .,-- ,~; ;2 under what circumstances the parties may amend by agreemerfPt:b;t:b . -' c) -n terms thereof; : - ~ '-0 ]> 3. Whether - in light of the unique nature of the parties' relationships, the nature of the claims to be resolved by the proposed settlement agreement, as well as the specific terms thereof - the Court should require a bond of the proposed co-trustees in order to protect the interests of the minor and sole intended beneficiary, Lara Ellen Miller; and, if so, the amount( s) thereof; and 4. Any other remaining issues, including attorney's fees. r--> c::::, c..:.::; --' ;po. c G") I -.J " ::r.:: N ()) The parties are further directed to submit to the Court, as well as serve upon all parties, a pre-hearing memorandum addressing the foregoing issues, not less than five days before said hearing. BY THE COURT, Harold S. Irwin, III, Esq. 64 South Pitt Street Carlisle, P A 17013 Guardian ad Litem for minor Lara Ellen Miller Shaun E. O'Toole, Esq. 2813 North Second Street Harrisburg, P A 17110 Attorney for Executrix Cathy L. Miller L. Rex Bickley, Esq. 114 South Street Harrisburg, P A 17101 Attorney for Debra Mathias :rc LAW OFFICES L. REX BICKLEY 114 SOUTH STREET HARRISBURG, PENNSYLVANIA 17101 (717) 234-0577 (717) 234-7832 fax dapplerun@aol.com August 1, 2007 The Honorable J. Wesley Oler Judge of the Court of Common Pleas Of Cumberland County 1 Courthouse Square Carlisle, P A 17013 Re: Estate of Edmund Miller Dear Judge Oler: Several months ago I filed a Petition requesting a hearing regarding the above referenced matter. The purpose of this letter is to inquire as to the status of that request. I believe the outstanding issues are resolvable but a brief hearing might expedite the resolution. Please advise. Sincerely, ) ....' L---"""- cc; Shaun O'Toole, Esq. Hal Irwin, Esq. Deb Mathias ~UG - 3 -' ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF In Re: ESTATE OF EDMUND G MILLER, DECEASED CUMBERLAND COUNTY PENNSYLVANIA NO. 21-04-0323 CERTIFICATE OF SERVICE OF ORDER ORDER DATE: 08/06/07 JUDGE'S INITIALS: JWO TIME ST AMP DATE: 08/07/07 IN RE: ORDER OF COURT """"""""""""""""","""""',...,"'"""""""""""""""""""""""""""""""""""" SERVICE TO: HAROLD S IRWIN III ESQ SHAUN E O'TOOLE ESQ L REX BICKLEY ESQ METHOD OF MAILING: ENVELOPES PROVIDED BY: [8J USPS DRRR D HAND DELIVERED D OTHER_ D PETITIONER [8J JUDGE D CLERK OF ORPHANS COURT MAILED: 08/07/07 """""""""""""."""",""""""""""""""""""""""""""""""""""""""""""",. SERVICE TO: METHOD OF MAILING: ENVELOPES PROVIDED BY: D USPS DRRR D HAND DELIVERED D OTHER_ D PETITIONER D JUDGE D CLERK OF ORPHANS COURT MAILED: ~ IN RE: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-2004-323 ESTATE OF EDMUND G. MILLER ) IN RE: PETITION TO ENFORCE AGREEMENT ORDER OF COURT AND NOW, this 25th day of September, 2007" uP<?lJ consideration of Petitioner Debra Mathias' Petition To Enforc~; Agreement and Distribution filed May 3, 2007, and following a conference in chambers with counsel held on this date, in which the guardian ad litem for the minor, Lara Ellen Miller, in the person of Harold S. Irwin, III, Esquire, was present, the attorney for Executrix Cathy Miller in the person of Shaun E. O'Toole, Esquire, was present, and the attorney for Debra Mathias in the person of L. Rex Bickley, Esquire, was present, and at which counsel presented their respective positions and did not request an evidentiary hearing in the matter, it is ordered and directed as follows: 1. The amount of $95,184, minus any outstanding legal fee owed to Attorney Harold S. Irwin, III, as guardian of the Estate of Lara Miller shall be distributed to a corporate fiduciary as chosen by the parties to serve as trustee and administer said funds pursuant to the terms of the trust set forth in Item Third of the last will and testament of Edmund G. Miller, the decedent; the parties have chosen Mid Penn Bank as said trustee; 2. Pursuant to an agreement of counsel, the term "interest bearing, secure savings account" in Item Third, Subparagraph B, of Decedent's will is interpreted to include a money market account for purposes of investment by the corporate fiduciary; and :;- . 3. No other relief is granted to any party. By the Court, Harold S. Irwin, III, 64 South Pitt Street Carlisle, PA 17013 Guardian ad litem Shaun E. O'Toole, Esquire 2813 North Second Street HarriSburg, PA 17110 For Cathy Miller L. Rex Bickley, Esquire 114 South Street Harrisburg, PA 17101 For Debra Mathias :mae In Re: ESTATE OF EDMUND G MILLER ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA NO. 21-04-0323 CERTIFICATE OF SERVICE OF ORDER ORDER DATE: 09-25-07 JUDGE'S INITIALS: JWO TIME STAMP DATE: 09/27/07 IN RE: ORDER OF COURT SERVICE TO: , , , , , " . , , , , , " , , , , , , , , , , " , , " , , , , , " , , , , , , , , , , " " " , , , , , " " , , , " , , , , " , , , " " , , , , " , , , , , " , , , " , , " , , " , , " , , , , , , , " , " , HAROLD S IRWIN ESQ, SHAUN E O'TOOLE ESQ, L REX BICKLEY ESQ METHOD OF MAILING: IZJ USPS ORRR o HAND DELIVERED o OTHER_ ENVELOPES PROVIDED BY: o PETITIONER IZJ JUDGE o CLERK OF ORPHANS COURT MAILED: 09-28-07 SERVICE TO: , " , , , , , , . , , , , , , , , , , , , " , " , , , , , , " , " , , , , , , , " , " " " , , " " " , , " " , " , , " , , " " , " , " , , , , " , , , , , " , " " " , , " , " , , , , , , , " , METHOD OF MAILING: o USPS ORRR o HAND DELIVERED o OTHER_ ENVELOPES PROVIDED BY: o PETITIONER o JUDGE o CLERK OF ORPHANS COURT MAILED: Cu~ Cumberland County - Register Of wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 2/25/2008 i',J O'TOOLE SHAUN E 2813 NORTH SECOND STREET t:J"') HARRISBURG, PA 17110 (~~,~J RE: Estate of MILLER EDMUND G File Number: 2004-00323 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. I, for decedents dying on or after ~Tuly 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 1S due by: 3/21/2008 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, II ~ ~ 't-- Jz f/ JI? ,/"1 vtu~:MjJla~~"u,~-j )(.Z{J1'ltl.~,~ Y "/.1 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 rl!I LLER CATHY L (-, . ; , 1830 ANNA STREET NEW CUMBERLAND, PA 17070 (....'. RE: Estate of MILLER EDMUND G File Number: 2004-00323 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by ?ersonal Representative under Rule 6.12 is due on the below listed date. ;~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 1S due by: 3/21/2008 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, ~ ~ ~ ~ ",' ' ",,/} .- , .. ..., ."'.: .!.,...... f:.-~.. ..' A%%(&'-~" "" ,\. ~;"p('''J,! j' Ill.. ','Zd.Ji;J?I.,." v ^ '.',1,-" .~ ,-::/ ~ ;",' ...6".,,;-, 7"'_' ~+"-,1 .,' 'OJ.,'' ~.. "'-t......".. -.- - .., ,./f 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: Edmund G. Miller Date of Death: March 21, 2004 File Number: 2004-00323 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: . . . . . . . . . . . . . . . . . . .. IZl Yes D No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. Ifthe answer to No.1 is YES, state the following: a. Did the personal representative file a final account with the Court? . . . . . .. III Yes D 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? ............................... DYes DNo d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk ofthe Orphans' Court and may be attached to this report. Date oS holo~ ~~-~ Sit1/ature of Person Filing this Form Capacity: DPersonal Representative IZlCounsel Shaun E. O'Toole Name of Person Filing this Form 2813 North Second Street (..~ Address ,--:; Harrisburg, Pennsylvania 17110 717.213.6653 Telephone Form RW-IO rev. 10.13.06 (