The URL can be used to link to this page

Home My WebLink About04-0348PETITION FOR PROBATE and GRANT OF LETTERS Estate of HELEN RUSSO also known as , Deceased. Social Security No. 081-07-2193 The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the executor in the last will of the above decedent, dated MAY 17, 198:' and codicil(s) dated OCTOBER 29, 1993 No. -..9-2/J> To: Register of Wills for the County of CUMBERLAND Commonwealth of Pennsylvania in the named (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decedent was domiciled at death in CUMBERLAND County, Pennsylvania, with h er last family or principal residence at 100 MT. ALLEN DRIVE~ MECHANICSBURG~ UPPER ALLEN TOWNSNIP~ PENNSYLVANIA (list street, number and municipality) Decedent, then 91 years of age, died 2122/04 at MESSIAH VILLAGE, 100 MT. ALLEN DRIVE, MECHANICSBURG~ PENNSYLVANIA Except as follows, decedent did not marry, was not divorced and did not have a child bom or adopted after execution of the will offered for probate; was not the victim of a killing and was never ajudicated incompetent: Decedent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: 650~000.00 $ ~o~lF, WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters TESTAMENTARY thereon. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) DANIEL . RUSSO 334 ALLENVIEW DRIVE MECHANICSBURG PA 17055 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF CUMBERLAND) SS The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s)..aod that as personal represen- tative(s) of the above decedent petitioner(s) will well and t' l~/a~ the estate according to law. Swom to or affirmed and subscribed /.' - ' '-/Lit/~' [/~-/l./t~'].-~) b/et'Gfe me this /,~f;~-/ dayof ~ ~ . R¥$30 /':~-~-~C-- Z' '.3.,. Re_.gister 1~. Estate HELEN RUSSO ,Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW /~~2c''~ / ?'~ , in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated SI17182 and Cod±¢±1 dated 10/29/93 described therein be admitted to probate and filed of record as the last will of H£LEN RUSSO and Letters TESTAMENTARY are hereby granted to DANIEL , RUSSO FEES P~rob.ate, Letters, Etc ......... ~ ~rtificates ( ) ...... $ ~dncia~on ............ $ ~/, '~ $ /~.~' TOTAL $~~) Filed... ~-/~.-~p.~ ........ MURREL R. WALTERS III, ESQ. 28489 ATTORNEY (Sup. Ct. I.D. No.) 54 EAST MAIN STREET MECHANICSBURG PA 17055 ADDRESS 717-697-4650 PHONE his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded 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 9826105 No. Local Registrar ate TYPEYI~RINT aLACK INK mos. ~q R,v ~Je? COMMONWEALTH OF PENNSYLVANIA * DEPARTMENT OF HEALTH * VITAL RECORDS CERTIFICATE OF DEATH Helen Russo sE. Femae jsoc,..s~c~,..~. t* p. ~o~ u/ ~ z'l~ ~ ~eDruary 22, 2004 ,. I I Aug 28 1912 ] New York Cily NY I~ ~ -- 91 v~ ~ ~ , ~ ' ~ ' H~,~, ~ E~O~ U ~ U I ,~. ~umberland . ~-,,~ s ~. I uwn Home ... ~ ~ ~x ~.~*~ ~ I ~-~7 .... ~ .... I,,. - I,,. '"'~ ~21 ' ...... I,,.W,~o~ I,,. 100 MI Allen Drive ~..s,.,. Pennsylvania ~ ,~..~,~ Upper Allen Twp. Mechanicsburg Pennsvlvan a 17054~'"~'~'' '. ' ' T"°~"''""~ Cumberland ~ ~.~ ~ANT'S~(Ty~Pr,n,I mlCnOlaS Lamplno I~.. Rose Bartelucci ~.OOO. O~S.OaT~ ~..~. ~. ~u~bu I~- 334 Allenview Drve Mechanicsburg, Pa 17055 ~ .:,,, ~ c ...... ~ .............. a ~3.~d~.~ .... i;~?,,,~...~,~,c ........ ,?'~"~-~ ......... ~ . ~J.,. ~., ~s, ~oo4 / St. Raymonds Cemetery SIGNATU R~ F~E~RVIC~ OR PE~TI~ AS S~H ' [LIa[NSE NUM.ER ~21,. , ...... ~ ........ C ~ ....23 o ~ ~."' . ....... ~ 122b FD-014318-L J3~c Myers Funeral Home Inc 37 East Main Street Mechanicsbur Pa 170 ~,"~0 .... ;1:~° ................... ~ ............ ~ .................... ~ ....................... l' ~ L~ENS~ ~M~R .) O~E 'MEDICAL ~AMiNE~C~ONER (llem~ Ty~ ~ ~t ,. ' ............................................................................... o ,,.~/v:~ /,:,,; ~ ~, Register of Wills of Cumberland County, Pennsylvania OATH OF NON-SUBSCRIBING WITNESS Number C~?-~'~- ~,~'~<:~ also known as '"~, , Deceased (each) a subscriber hereto, (each) being duly qualified according to.law, d~ .~bse(s), and say(s) that (I am/we are) familiar with the signature of #~L ~/ :~'.,, £; ~ :: , testat of (one of the subscribing witnesses to) the will/codicil presented herewith and that ~'--~H believe~ the signature on the will/codicil is in the handwriting of to the best of- } ¼,~ ~ ~. knowledge and belief. Sworn to or affirmed and subscribed before me this ~ ,.%'-r~l day of Fpr,th,¢ RegisteF__~ · . Sworn to or affirmed and subscribed before me this day of For the Register ., 20 /_Signature) E~rr .,¥.,. ,~ . (Signatu~'e) CODICIL TO THE LAST WILL AND TESTAMENT OF HELEN RUSSO I, HELEN RUSSO, of Messiah Village, MechanicSburg, ~ennsylvania, declare this to be the Sole Codicil to my Last Will, and~.~est%m, gnt dated ~y 17, 1982. ~ ITEM I: I hereby revoke Item IV, B, (2), of my Last Will and Testament and in lieu thereof provide as follows: ITEM IV, B, (2): One-half thereof to Messiah Village, Mechanicsburg, Pennsylvania. ITEM II: In all other respects I hereby ratify, confirm and republish my Last Will and Testament dated May 17, 1992, together with this my sole codicil. IN WI~ESS WHEREOF, I have hereunto sat my hand and seal this day of ~ , 1993. 9ELBN RUSSO -1- SIGNED, SEALED, PUBLISHED and DECLARED by HELEN RUSSO, the Testatrix above named, as and for a Sole Codicil to her Last Will and Testament, and in the presence of us, who at her request, in her presence and in the presence of each other, have subscribed our names as witnesses. Witness Address STONE, SAJER & STEWART Attorneys at Law 414 Bridge Street New Cumberland, Pa. 17070 LAST WILL AND TESTAMENT HELEN RUSSO I, HELEN RUSSO, of 2108 Cedar Run Drive, Camp Hill, State of Pennsylvania, declare this to be my last will and revoke any w{il previously made by me. ITEM I: I direct that all my just debts, funeral and administration expenses be paid as soon after my death as may be practicable. ITEM II: I give and bequeath all my personal and household effects of every kind, including furniture, pictures, silverware, china, glass, books, jewelry, wearing apparel and automobiles and all policies of fire, burglary, liability, property damage and other insurance covering or relating to the use of this property to my son, DANIEL RUSSO, if he survives me. If my son, DANIEL RUSSO, does not survive me, the aforesaid property is to be included and disposed of as provided under ITEM IV hereof. ITEM III: I give, devise and bequeath all my real property together with the buildings and improvements thereon and all policies of fire, burglary, liability, property damage and other insurance covering or relating to the use of this property to my son, DANIEL RUSSO, if he shall survive me. If my son, DANIEL RUSSO, does not survive me, the aforesaid property is to be included and disposed of as provided under ITEM IV hereof. Page 1 of 7 pages STONE, SAJER & STEWART Attorneys at I.aw 414 Bridge Street New Cumberland, Pa. 17070 ITEM IV: All the rest, residue and remainder of the property and estate, real and personal, of whatsoever kind or character, and wheresoever located or situate, of which I shall die seized or possessed, or to which at the time of my death I shall be in any manner entitled, or over which I shall then have any power of appointment or to which after my death my estate shall in any manner become entitled, (all of which property is in this my Will sometimes collectively called my residuary estate), I give, devise, and bequeath to my son, DANIEL RUSSO, if he shall survive me. If my son, DANIEL RUSSO, predeceases me, I give, devise and bequeath my residuary estate to my Trustee hereinafter named, in trust, nevertheless, for the following uses and purposes: to divide my residuary estate into as many equal parts as shall equal in number those of my grandchildren who shall be living at my death and those of my grandchildren who shall have predeceased me leaving issue living at my death and A. my Trustee shall pay over and distribute one such equal part in equal shares per stirpes, to the issue, living at my death of each such deceased grandchild of mine; and B. my Trustee shall set apart and hold one such equal part as a separate trust fund for the benefit of each of my grandchildren who shall be living at my death and shall invest and reinvest each such trust fund, and shall collect the income therefrom and apply so much of the net income therefrom (and any accumulated income) to the support, education and maintenance of the grandchild for whom such trust fund shall have been set apart, as my Trustee shall see fit, and shall accumulate, invest and reinvest the balance of said Page 2 of 7 pages STONE, SAJER & STEWART Attorneys at Law 41 4 Bridge Street New Cumberland, Pa. 17070 income until such grandchild shall attain the age of twenty-one (21) years, at which time all accumulations of net income shall be paid to such grandchild, and thereafter shall pay the entire net income to such grandchild quarter- i! annually, until such grandchild shall attain the age of twenty-five (25) years, principal of the trust fund shall be paid at which time one-half of the then over to such grandchild; and thereafter shall continue to pay the entire net income from the balance of the trust fund to such grandchild until such grandchild shall attain the age of thirty (30) years, at which time the entire balance of the principal of the trust fund shall be paid over to such grandchild and if such grandchild shall die before attaining the age of thirty (30) years, the then principal of the trust fund (and, if such grandchild dies before attaining the age of twenty-one (21) years, any accumulated income) shall be paid over and distributed to the issue of such grandchild, living at the death of such grandchild, in equal shares per stirpes, and if there be no such issue then living, to the remaining grandchildren living at the death of such grandchild, in equal shares per stirpes, and if there be no such remaining grandchildren of mine then living, t~e then remaining principal and accumulated or undistributed income shall be distributed as follows: (1) One-half thereof to the Most Reverend Joseph T. Daley, Bishop of Harrisburg, and his successors in office, in trust, for the Catholic Social Services of the Diocese of Harrisburg. (2) One-half thereof to St. Jude's Childrens Research Hospital, Memphis, Tennessee. Page 3 of 7 pages STONE, SAJER & STEWART Attorneys at Law 414 Bri~Jge Street New Cumberland, Pa. 17070 ITEM V: In addition to any powers given by law or otherwise, I authorize and empower my executor and trustee and his successors, in their discretion, to retain, for such length of time as they shall deem advisable, any property, real or personal, at any time forming apart of my estate and not effectively specifically devised or bequeathed; to invest and reinvest any funds of my estate in such property as they shall deem advisable, whether such property be of a character authorized by any law for the investment of estate or trust funds; to sell, transfer, and convey to let or lease for any term, to mortgage for any period, pledge, or exchange for any purpose, or otherwise to dispose of. and generally to deal with, any such property, real or personal, at such time or times, and on such terms or conditions, including terms of credit as my executor and trustee and his successors, in their discretion, shall determine; and to distribute any such property in kind or in money, or partly in kind and partly in money. ITEM VI: I direct that all estate, transfer, succession, inheritance, legacy, and similar taxes, including interest and penalties thereon, if any, upon or with respect to any property required to be included in my gross estate under the provisions of any tax law and whether passing hereunder or under any Codicil hereto or otherwise, or upon or with respect to any person with respect to any such property, shall be paid out of my general estate as an expense of the settlement of my estate and that there shall be no proration of any such taxes. ITEM VII: I hereby nominate, constitute and appoint my son, DANIEL Page 4 of 7 pages STONE, SAJER &: STEWART Attorneys at Law 414 Bridge Street New Cumberland, Pa. 17070 RUSSO, Executor of this my Last Will and Testament. In the event that he is unable to serve I appoint in his place his wife, VIRGINIA RUSSO, as Executrix and Trustee. If she is unable to act as such, I appoint CHARLES H. STONE, ESQU] successor executor and trustee. If all of the foregoing cease to act or fail to qualify, I appoint CCNB BANK, N. A., of New Cumberland, Pennsylvania, executor and trustee of this my last will. ITEM VIII: I direct that no bond or other security shall be required of my executor and trustee named herein for the faithful performance of his or her duties as such, the law of any jurisdiction to the contrary notwithstand~ The word Executor, Trustee and the pronouns therefor as used herein shal[ be construed as masculine or feminine, or in the singular or plural as the sense requires and shall include any and all successors and substitutes mentioned herein and no others. day of IN WITNESS WHEREOF, I have hereunto set my hand and seal, this C3-~ xf.~ . (SEAL) HELEN RUSS0 SIGNED, SEALED, PUBLISHED and DECLARED by HELEN RUSSO, the Testatrix Page 5 of 7 pages above named, as and for her Last Will and Testament, and in the presence of us, who at her request, in her presence and in the presence of each other, have subscribed our names as witnesses. Il' Witness - · ~ Address STONE, SAJER & STEWART Attorneys at L.aw 414 Bridge Street New Cumberland, Pi. 17070 ~ddress / ~' ' COMMONWEALTH OF PENNSYLVANIA : : SS: COUNTY OF CUMBERLAND : I, HELEN RUSSO, Testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed this instrument as my last will; that I signed it willingly and that I signed it as my free and voluntary act for the purposes therein contained. HELEN RUSSO Sworn to or affirmed to and acknowledged before me by HELEN RUSSO, the testatrix this /"~'"7 .c~-~ day of . ~.. , 1982. ~ N'~ t ary ~bl~ ~ JC,~N A ~2.~0, N0b~ Public Page 6 of 7 pages 5TON E, SAJER & STEWART Attorneys at I.aw 414 Brid~le Street New Cumberland, 17070 COMMONWEALTH OF PENNSYLVANIA : : SS. COUNTY OF CUMBERLAND : the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw testatr~xsign and execute the instrument as her last will; that testatrix signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the testatrJxsigned the will as witnesses; that to the best of our knowledge the testatrixwas at the time eighteen 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 .__.~,~,~_ _~nd ~.i., .~~ ~. ~,~ , witnesses, this day ~ ',~.~., , 1982. N~ary Public U7 Comm~ssio. Page 7 of 7 pages CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Date of Death: Will No. 2004-0348 To the Register: Helen Russo February 22, 2004 Admin. No. 21-04-0348 I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on April 16, 2004 Name Address Daniel J. Russo 334 Atlenview Road, Mechanics 055 N°tice has now been given to atl persons entitled there under/l~ulen/~eexcepll Date: April 16, 2004 Murrel R. Walters, III, Esquire 54 East Main Street Mechanicsburg, PA 17055 (717) 697-4650 Capacity: Personal Representative X Counsel for personal representative COMMONWEALTH OF PENNSYLVANIA OEPARTMENTOFREVENUE BUREAU OFINDIVIDUAL TAXES DEPT 280601 HARRISBURG, PA 17128 0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV 1162 EX(11-96) NO. CD 0O4375 WALTERS MURREL R III 54 E MAIN STREET MECHANICSBURG, PA 17055 ...... fold ESTATE INFORMATION: SSN: 081-07-2193 FILE NUMBER: 2104-0348 DECEDENT NAME: RUSSO HELEN DATE OF PAYMENT: 09/1 3/2004 POSTMARK DATE: 09/1 3/2004 ;OUNTY: CUMBERLAND DATE OF DEATH: 02/22/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $19,464.91 TOTAL AMOUNT PAID: 9,464.91 REMARKS: SEAL CHECK# 111 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS j~~ COMMONWEALTH OF PENNSYLV~ANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-O501 DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAl I'-- '~' RUSSO~ HELEN UJ ~ DATE OF DEATH (MM-DD-Year) U.J (.3 ~)2/22/2004 LU t'l (IF APPL CABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) .~ J [~] 1. Original Return ~ ~ ~a J [~-] 6. Decedent Died Tastete i.~ach ~7 of wi) REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DATE OF BIRTH (MM-DD-Year) 08/28/1912 r~2. Supplemental Retom ~--~ 4a. Future Intamst Compromise (dam of de~h ~ 12-12.82) OFFICIAL U~ ONLY FILE NUMBER 2 I -O 4 0 3 4 8 SOCIAL SECURITY NUMBER 0 8 I - 0 7 - 2 I 9 3 THIS RETURN MUST BE FILED IN DUPLICATE WI?H THE REGISTER OF WILLS SOCIAL SECURITY NUMBER El9. Litigation Proceeds Received ~]7. Decedent Maintair,~d a Living Trust (^pa:~ copy of Tnmt) ~] 10. Spousal Poverty Credit (date of deah ~tw~en 12.31.91 and 1.1.S5) ~]3. RemainderRetum (da~eofdeathpde,'to12.13-82) [~]5, Federal Estate Tax Return Required __ 8. Tatar Number of Safe Deposit Boxes r'-]l 1, Erection to tax under Sec. 9113(A) I~ s~ o) O O Z THIS SECTION MUST BECOMPLETED ALL CORRESPONDENCE AND CONF ~" ......... ~ *,^.~ -- ' ~ ~mml~. m~.~ INI'UKMATION SHOULD BE DIRE .,~,wc ~ ~ CTEDTO: (JMPLETE MAILING ADDRESS MURREL R. WALTERS Ill ESQ FIRM NAME (If Applicable) TELEPHONENUMBER 7t 7/697-4650 54 EAST MAIN STREET MECHANICSBURG PA 17055 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B)i (2) ,. 3. CtouelY HeU Coq~'aflon, Palnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule O) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Properly (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) ] Separate Billing Requested 7. Intar-Vivos Transfers & Miscatlaheous Non-Pn:X)ate Properly (7) (Sebedule G or L) 8. Total Gross Assets (tom Linest 1-7) 9. Funera~ Expenses & Adminislra6ve Costs (Schedule H) (9). 10. Debts of Decedent, Mortgage Uabilibes, & Liens (Schedule I) (10) 11. Total Deductions (total Unes 9:& 10) 12. Net Value of Eatate {Line 8 minus Line 11) 13. Charitable and Govemmentel Bequests/Sec 9113 Trasts for v/nich an election to lax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES OFFICIAL USE ONLY 27,31792.36 r~~ 151421.SR (11) , (12)., (13) (14) 4~'~_._n7 t9r680.5'3 432~553._=.~ 432~55~ 5.~ 15. Amount of Line 14 taxable at the agousal tax rate, or transfers under Sec. 9116 (aX1.2) 16. Amount of Uae 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Am~Jnt of Line 14 taxable at cat~atera{ rate 19. Tax Due X . (15) _ 432~5~;-%-~a- X ,O45 (16) X .12 (17) x .~5 (18). (~9) 19;464.91 19~464.91 · · BE SURE TO ANSWER ALL .QUESTIONS ON REVERSE SID-~"~'D RECHECK MATH < < Deced. ent's Complete Address: ,STREE ADDRESS t00 MOUNT ALLEN DRIVE Tax Payments and Credits: 1. Ta~ Due (Page I Line 19) 2. Cr nits/Paymonts A. Spousal Poverty Credit B. Prior Payments C. Discount J STATE PA Total Credits ( A + B + C ) (2) 17055 (1) , 19;464.91 3. Int.=rest/Penalty if applicable D. Interest E. Penalty Total Intarest/Pena~ ( D + E ) (3) 4. If l ine 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page I Line 20 to request a refund (4) 5. If Iine 1 + Line 3 is greater than Line~ 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. ! B. Enter the total of Line 5 + 5A. Thi~ is the BALANCE DUE. (5A). (5B) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; b. retain the dght to d~ignate who shall use the property ~nsferred or its in.mo; ............................ [] [] c. retain a mversienery interest or ................................................................. [] [] d. receive the promise for life of either payments, benefits or care? ............................................................. [] [] 2. If death occurred afterOecomber 12, 1982, did desedent transfer properly within one year of death without receiving edeqbete consideration?. .............................................................................................. [] [] 3. Did decedent own an '!n trust fo~ or peayable upen death bank account or security at his or her death? ................. [] [] 4. Did denedent own en Individual Retiremont Account, annuity, or other non.probate property which contains a beneficiary designation? ....................................................................................................... [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. ~Und? p~- lilies d penury, I dec/are that I have =,=,& ,~j ihb return, in~ud~ ~.~,,u~,vin; s~;fledules and ~,[=,=,b and to the r..~, ~a~,uu, ~ pmflare~ o~er than the ~a=enta~ve b based ~ air iff f~at]o~ ~ ~V~ich Dreoarer has ~nv kn~ ...... 1 ~'~uwm'u~e ~.u ~r, ri IS mJe, ca~ct aha complete. SIGNAT(;RE OF PERSQ~RES~SIB, L~ FOR FILING RETURN ....... -'°-' DATE ADDRE. S D~NiEi~/R~O/ , // __ 34. DRIV .. EC,ANmCSmU, PA DRE. S M~"""'LR, WALTERS III ESQ 197464.91 19;464.91 DATE 54 EAST MAIN STREETr MECHANICSBURG PA 17055 For det~ s of death on or after January 1, 1995, the tax rate imposed en the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9118 (a) (1.1) (ii)]. The stal~te does not exem;)t a transfer to a survivleg spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the sur~ ring six,se is the only beneficiary. For det( s of death en or after July 1, 2000,: The tax ~ate imposed on lhe 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 stel,pamnt of the child is 0% [72 P.S.i§9116(a)(1.2)]. The tax ~ate imposed on the net value of ~nsfers to or for the use of the desedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the desedent's siblings is 12% [72 P.S. §9116(a)(1.3)]. A sibling is defined, under Section 9102, as an indivldu~l who has at least one parent in common with the decedent, whether by brood or adoption. SCHEDULE B ~o,~o.w~T.O~RE.~s..v~.iA ~ STOCKS & BONDS I ~NHEPJTANCE TAX RETURN ESTATE OF ~ FILE NUMBER RUS,';O. HELEN 21 04 tJI properly jointJy-~ with right of survivorship must be disclosed on Schedule F. lTL ,4 NUMEER 11 DESCRIPTION 99.026 SHARES 0 36.42 UNITED STATES SAVINGS BONDS EE $1000 5/95 · $716.80 $10,000. 9/92 · $9584. $5000 3/93 · $4114. TOTAL (Also enter on line 2, Recapitulation) (If rnore space is needed, insert additional sheets of the same size) 034~ VALUE AT DATE OF DEATH 3,606.53 14,414.80 $ t8;021:3 SCHEDULE E I CASH, B^.K DEPOSITS, & M SC. I ~~ PERSONAL PROPERTY ESTATE OF RUS.~;O. HELEI~ FILE NUMBER 21 O4 034;~ Include the p~s of litigatio~ and the date the proceeds were received by the ~state. Ail property Jothtly-owned with the right of sun' vomhip must be disclosed on Schedule F. ITE~4 NUMI)ER 2 3 4 5 6 7 8 9 t0 12 13 14 t5 16 SUSQUEHANNA V~EY F.C.U DESCRIPTION SHARE SAVINGS PENNSYLVANIA STATE BANK SAVINGS PENNSYLVANIA ETATE BANK CERTIFICATE WAYPOINT BANK CERTIFICATE WAYPOINTBANK CERTIFICATE I~AYPOINT BANK CERTIFICATE NAYPOINT BANK CHECKING WAYPOINT BANK CERTIFICATE MEMBERE 1ET F.C.U. SAVINGS ~ MEMBERS 1ET F.C.U. CERTIFICATE ~NC BANK CERTIFICATE PNC BANK CERTIFICATE PNC BANK CERTIFICATE PNCBANK CHECKING ~ITIZENEBAN~ SAVINGS U.E. TREASURY~ 2003 INCOME TAX REFUND VALUE AT DATE OF DEATH 5.00 8,472.88 30,279.t7 29,892.11 55,544.80 t4,287.33 372.00 48,648.72 1~531.09 33~7t7.93 t9~675.01 2,t78.82 t2~873.50 307.90 '14,006.t0 2,000.00 $ 273~7g~:3 TOTAL (Nso enter on line 5, Recapitulation) (if more space is need~, insert additional sheets of the same size) USQUEHANNA ALLEY FEDERAL CREDIT UNION Murrel R. Walters, Ill Attorney at Law 54 East Main Street Mechanicsburg, PA 17055 Re: Helen Russo, deceased SSN: 081-07-2193 Dear Mr. Walters: The above referenced decedent had an account with this credit union on the date of her death. The account is a share-savings account. The balance on that date was $5 with no accrued interest. The account has had no activity since that time. The account was opened on July 17, 2001 and has no joint owner, If we can be of any further assistance, feel free to contact us. Sincerely, Larry L. Stoner President/CFO 3850 HARTZDALE DRIVE · CAMP HILL, PA 17011-7809 LOCAL: (717) 737-4152 TOLL FREE: (800) 948-1454 FAX: (717) 737-0589 ESTATE OF ACCOUNTNO 21402961 10406262 40793 HELEN RUSSO TYPE OF ACCOUNT OR CID SAVINGS CHECKING CD DA'rE OF DEA'IH 02/22/2004 BALANCE ON DATE OF DEATH PRINCIPAL ACCUREDINTEREST 8472088 with intere: 7094.87 with interest 30279.17 with interest SOCIAL SECURITY NUMBER O81-07-2193 NAMES ON ACCOUNT HELEN RUSSO DANIEL RUSSO POA HELEN RUSSO )ANIEL RUSSO HELEN RUSSO DANIEL RUSSO CUSTOD DATE OPENED 10/26/01 09-30-02 1029-02 SAFE DEPOSIT BOX: DEBITS: TYPE & SAVINGS & LOAN OR JOINT OWNER(S) AND LOCATION OF BOX BALANCE DUE BANK STOCK Waup i n t LOOK FOR US. WE'LL (~ET YOU THERE. 4/23/2004 MURRELL R WALTERS III 54 E MAIN ST MECHANICSBURG PA 17055-3851 The information which you requested on the account(s) of HELEN RUSSO (Social Security Number 081-07-2193) is/are as follows: 1000159934 1000212756 1856228937 500000108 CERTIFICATE CERTIFICATE CERTIFICATE CHECKING Account Number Class of Account Date Opened 080388 102392 051493 121780 Principal Balance 29839.72 55421.09 14246.84 372.00 Accrued Interest 53.39 123.71 40.49 0.00 Balance at Date of 29892.11 55544.80 14287.33 372.00 Death Account Ownership SOLE SOLE SOLE SOLE Name of Joint Owner, if any Date Ownership 080388 102392 051493 121780 Was Established 504097382 7100026739 CERTIFICATE CERTIFICATE 120886 032502 48552.35 48381.92 96.37 142.79 48648.72 48524.71 OWN/BNF JTO DANIEL J DANIEL J RUSSO BNF RUSSO 120886 032502 Account Number Class of Account Date Opened Principal Balance Accrued Interest Balance at Date of Death Account Ownership Name of Joint Owner, if any Date Ownership Was Established Additional Information Requested SENIOR SERVICES REP. PO. Box 171 I, HARRISBURG, PENNSYLVANIA 17105-1711 Toll Fr~ 1-866-WAYPOINT (I-866-929-7646) · IN YORK AREA 717/815-4500 · www. wagpointbank.com st MEMBERS 1 FEDERAL CREDIT UNION REGULAR SAVINGS ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner CERTIFICATES OF DEPOSIT: Account Number/Suffm Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Deafla Total Principal and Accrued Interest Name of Joint Owner Date Joint Ownership Established CERTIFICATES OF DEPOSIT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner Date Joint Ownership Established 207485 -00 07/20/2001 $1,530.21 $.88 $1,531 .O9 None 207485-40 207485-41 08/15/2002 10/02/2002 $41,806.37 $33,636.26 $114.25 $81.67 $41,920.62 $33,717.93 Dan/el Russo None 08/15/2002 207485 -42 207485 -43 01/24/2003 01/30/2003 $31,303.76 $34,103.12 $75.10 $81.82 $31,378.86 $34,184.94 Daniel Russo Daniel Russo 01/24/2003 01/30/2003 ~ RS 1 rED..ERAL CKEDiT UNION Insurance Supervisor April 23, 2004 Estate of: HELEN RUSSO Date of Death: February 22, 2004 Social Security Number: 081-07-2193 5000 Louise Drive · P.O. Box 40 · Mechan/csburg, Permsylvania 17055 · (717) 697-1161 ,, wwm. memberslst.org AUG-2~-2084 22:41 PNCBANK 412 "?68 ~458 P.0i PNCBAN< April 29, 2004 Murrell R. Walters III 54 E. Main Street Meehanicsburg, PA 17055 Estate of Helen RussoI deceased SSN: 081-07-2193 DOD: 2/22/9004 Dear Mr. Walters: In response to your request for Date of Death balances for the customer noted above, our records show the following: Certificates of Deposit Account #21001014760 HELEN RUSSO-TRUSTEE DANIEL J RUSSO DOD balance: $39,000.00 + $89.24 accrued interest Interest Paid 1/1/2004 - 2/22/2004 - $110.69 Established 08107/1990 Account #21001014833 HELEN RUSSO~TRUSTEE DANIEL J RUSSO DOD balance: $15,326.98 + $3.29 accrued interest Interest Paid 1 / 1/2004 - 2/22/2004 - $102.09 Established 05/20/I 992 Account #31500125523 HELEN RU$$O DOD balaace: $19,670.78 + $4.23 accrued interest Interest Paid 11112004 - 2/22/2004 - $131.02 Established 04/20/1998 Account #31200088022 HELEN RUSSO DOD balance: $2,166 13 + $12.69 accrued interest /merest Paid 1/1/2004 - 2/22/2004 - $0.00 Established 05/14/I 997 Page 1 of 2 qUS-23-20~4 22:41 PNCBRNK 412 ?6B 3458 P.02 Account #31000209740 HELEN RUSS0 DOD balance: $12,460 10 + $413 40 accrued interest Interest Paid 1/1/2004 - 2/22/2004 - $0.00 Established 06/16/2001 Checking Account Account #5030125392 . Established 11/17/1987 ~LEN RUSSO DOD balance: $307.90 + $0.00 accrued interest Interest Paid I/I/2004 - 2/22/2004 - $0.00 Please note that this office only provides date of ok-nth balances for d~osit accounts (IRAs, CDs, Checking and Savings accounts). We do not process any financial transactions or provide statements, If you need assistance with a.ay of these items, please call 1-888-PNC-BAl,,~ (I-888-762-2265) or stop by your local PNC Bank branch office. ' Sincerely, Rachelle Well~ 1-800-762-1775 PT-PFSC-O4-F 500 first Ave. Pi~bu~h PA 15219 Page 2 of 2 Member FDIC TOTRL P.02 CITIZENS BANK Account Number 6140785448 Account Title HFJ.I~N RUSSO Date Opened 12/28/2000 Account Type Savings Principal Balance as of DOD $13,982.20 Interest from Last Posting to DOD $23.90 Account Balance as of DOD $14,006.10 YTD Interest to DOD $32.15 CITIZENS BANK I'Ac¢ount Number 6140785359 Account Title HELEN RUSSO OR DANIEL J RUSSO Date Opened 12/28/2000 Account Type Time Deposits Principal Balance as of DOD $11,036.48 Interest from Last Posting to DOD $18.87 Account Balance as of DOD $11,055.35 YTD Interest to DOD $25.37 CITIZENS BANK Account Number 6100631710 Account Title HELEN RUSSO OR DAN~L $ RUSSO Date Opened 12/28/2000 Account Type Checking . Principal Balance as of DOD $159.80 Inte~'e~[ from Last Posting to DOD $ 0.01 Account Balance as of DOD $159.81 YTD Interest to DOD $159.81 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF RUS.~;O. HELEN SCHEDULE F JOINTLY-OWNED PROPERTY f an asset was made joint within o~le year of the decedent's date of death, it must be reported on Schedule G. FILE NUMBER 21 04 SURVIVING JOINT TENANT(S) NAME A. DAI41EL J. B C ADDRESS 334 ALLENVIEW DRIVE MECHANICSBURG, PA t 7055 SON 034{~ RELATIONSHIP TO DECEDENT JOINT[ Y-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY % OF DATE DE DEATH ITEM FOR JOINT MADE IncJude name oHinartcJal insti~J~3n and bank account ~lumber a- similar identJyng n umber. Atlach DATE OF DEATH 1. A. 12/28/00 CITIZENS BANK CHECKING 159.01 50. 79.51 2 A t2/28/00 CITIZENS BANK TIME DEPOSIT 11,055.35 50. 5,527.68 3 A 8/7/90 PNC BANK CERTIFICATE 39,089.24 50. 19,544.62 'IN TRUST FOR' 4 A 5/20/92 PNC BANK CERTIFICATE 15,330.27 50. 7,665.14 'IN TRUST FOR' 5 A 8/t5/02 MEMB.ERS 1BT F.C.U. CERTIFICATE 41,920.62 50. 20,960.31 A t/24/03 MEMBERS 1ST F.C.U. CElt[TI FICATE 3t ,378.8E 50. 15,689.43 A 1130103 MEMBERS 15T F.C.U. CEI~TIFICATE 34,184.94 50. t 7,092.47 A 03/25/02 INAYPOINT BANK CERTiFiCATE 48,524.71 50. 24,262.36 CHi=CKiNG 7,094.87 50. 3,547.44 TOTAL (Nso enter on line 6, R~-~?t~!atJon) $ ~heetsofthesamesize) Continuation of REV-1500 Inheritance Tax Return Resident Decedent ~USEO, HELEN 21 04 Pa~e 1 Schedule F-2-Jointly-Owned Property 0348 LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MADE Indude name 0~ linercial ins~ulJon and ~nk ac~c~nt numar or similar idenfl;ying num~, Altach DATE OF DEATH DECD*,~ VALUE OF NUMBER TENANT JOINT deed ~x joinlly-he{d real es~te. VALUE OF ASSET iNTEREST U=bI:u~NT'S IhYt:~r: 1t A 12/8/99 WACHOVIA BANK 31,081.33 50. t5,540.6; CERTIFICATE 12 A ~/25/93 U,S, SAVINGS BOND EE $5000 4,t 14.00 50. 2,057.0( 13 A 3/25/93 U.S. SAVINGS BOND EE 4,tt4.00 50, 2,057.0E $5000 14 A 9/23192 U.S. SAVINGS ROND EE 9,584.00 50. 4,792.0(~ $10000. t5 A 9116/93 U.S.SAVINGS BOND EE 8,028.0{) 50. 4,014.00 S10000. SUBTOTAL SCHEDULE F-2 28,460.6 ~ GRAND TOTAL SCHEDULE F-2 $ 160,420.38 SCHEDULE H COUjNM~HERWiTEA~.~TH OF PENNSYLVANIA I FUNERAL EXPENSES & I __ ESTATE OF FiLE NUMBER RUS,<;O. HELEN r)ebts of decedent must be reported on Schedule I, I TE ¥1 NUMBER 5. 6 7. 21 04 034~ FUNERAL EXPENSES: DESCRIPTION MYERS FUNERAL HOME CROWN MEMORIAL GRAVESTONE ENGRAVING FUNERAL MEAL ADMINISTRATIVE COSTS: Personal Repmser~lative's Commissions Name of Pemo~al Repmsenta~e (s) DANIEL RUEEO Social S~cudly Number(s) / EIN Number of Personal Representative(s) Sb'set Addmsa RENOUNCED city state Year(s) Comm~ston Paid: AltomeyFses MURREL R. WALTERS III ESQ Family Exemp~n: (if decsdent's address is not the same as claireant's, attach explanation) Claimant Zip Street Address City. State . Zip Relaltond~ip of Claimant to Decedent Probato F~es RE~-1STER OF WILLS CUMBERLAND COUNTY Accountant's FEes RONALD MORGAN CPA Tax Retom Pmparer's Fees TOTAL (Nso enter on line 9, Recapitalation) $ (If more space is needed, insert additional sheets of the same size) AMOUNT 8,975.00 290.00 406.58 4,200.00 550.00 1,000.00 t5;421.5., 30MMONWEN. TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF RUS,~;O. HELEN I ~clude unreimburesd medical expenses. ITE~ ~ NUMBER 1. MESSIAH VILLAGE RESIDENTIAL CARE 2 MERCK MEDCO PHARMACEUTICALS SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES~& LIENS FILE NUMBER 21 04 DESCRIPTION 034~ AMOUNT 4,005.43 253.52 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert eddRional sheets of the same size) 4;258.0. CO ~IMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTA~ E OF RUS.%O. HELEN NUMB[ R L ][[. 1 1 SCHEDULE J BENEFICIARIES NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include oubight spousal distribulJons, and tra,,~r~,a under Sec. 9116 (a) (12)] DANIEL J. RUS$O 334 ALLENVIEW DRIVE MECHANICSBURG~ PA 17055 I FILE NUMBER 21 04 RELATIONSHIP TO DECEDENT Do Not List Truatee(s) SON ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN AEiOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 034~ AMOUNTOR SHARE OF ESTATE IOO% TOTAL OF PART ]] - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) LAST WILL AND TESTAMENT OF HELEN RUSSO I, HELEN RUSSO, of 2108 Cedar Run Drive, Camp Hill, State of Pennsylvania, declare this to be my last will and revoke any will previously made by me. ITEM I: I direct that all my just debts, funeral and administration expenses be paid as soon after my death as may be practicable. ITEM II: I give and bequeath all my personal and household effects of every kind, including furniture, pictures, silverware, china, glass, books, jewelry, wearing apparel and automobiles and all policies of fire, burglary, liability, property damage and other insurance covering or relating to the use of this property to my son, DANIEL RUSSO, if he survives me. If my son, DANIEL RUSSO, does not survive me, the aforesaid property is to be included and disposed of as provided under ITEM IV hereof. ITEM III: I give, devise and bequeath all my real property together with the buildings and improvements thereon and all policies of fire, burglary, liability, property damage and other insurance covering or relating to the use of this property to my son, DANIEL RUSSO, if he shall survive me. If my son, DANIEL RUSSO, does not survive me, the aforesaid property is to be included and disposed of as provided under ITEM IV hereof. Page 1 of 7 pages ITEM IV: Ail the rest, residue and remainder of the property and estate, real and personal, of whatsoever kind or character, and wheresoever located or situate, of which I shall die seized or possessed, or to which at the time of my death I shall be in any manner entitled, or over which I shall then have any power of appointment, or to which after my death my estate shall in any manner become entitled, (all of which property is in this my Will sometimes collectively called my residuary estate), I give, devise, and bequeath to my son, DANIEL RUSSO, if he shall survive me. If my son, DANIEL RUSSO, predeceases me, I give, devise and bequeath my residuary estate to my Trustee hereinafter named, in trust, nevertheless, for the following uses and purposes: to divide my residuary estate into as many equal parts as shall equal in number those of my grandchildren who shall be living at my death and those of my grandchildren who shall have predeceased me leaving issue living at my death and A. my Trustee shall pay over and distribute one such equal part in equal shares per stirpes, to the issue, living at my death of each such deceased grandchild of mine; and B. my Trustee shall set apart and hold one such equal part as · separate trust fund for the benefit of each of my grandchildren who shall be living at my death and shall invest and reinvest each such trust fund, and shall collect the income therefrom and apply so much of the net income therefrol (and any accumulated income) to the support, education and maintenance of the [grandchild for whom such trust fund shall have been set apart, as my Trustee shall see fit, and shall accumulate, invest and reinvest the balance of said Page 2 of 7 pages income until such grandchild shall attain the age of twenty-one (21) years, at which time all accumulations of net income shall be paid to such grandchild and thereafter shall pay the entire net income to such grandchild quarter- annually, until such grandchild shall attain the age of twenty-five (25) years, at which time one-half of the then principal of the trust fund shall be paid over to such grandchild; and thereafter shall continue to pay the entire net income from the balance of the trust fund to such grandchild until such grandchild shall attain the age of thirty (30) years, at which time the entire balance of the principal of the trust fund shall be paid over to such grandchil and if such grandchild shall die before attaining the age of thirty (30) years, the then principal of the trust fund (and, if such grandchild dies before attaining the age of twenty-one (21) years, any accumulated income) shall be paid over and distributed to the issue of such grandchild, living at the death of such grandchild, in equal shares per Stirpes, and if there be no such issue then living, to the remaining grandchildren living at the death of such grandchild, in equal shares per stirpes, and if there be no such remaining grandchildren of mine then living, the then remaining principal and accumulated or undistributed income shall be distributed as follows: (1) One-half thereof to the Most Reverend Joseph T. Daley, Bishop of Harrisburg, and his successors in office, in trust, for the Catholic Social Services of the Diocese of Harrisburg. (2) One-half thereof to St. Jude's Childrens Research Hospital, Memphis, Tennessee. Page 3 of 7 pages ITEM V: In addition to any powers given by law or otherwise, I authoriz~ ~nd empower my executor and trustee and his successors, in their discretion, to retain, for such length of time as they shall deem advisable, any property, real or personal, at any time formingapart of my estate and not effectively specifically devised or bequeathed; to invest and reinvest any funds of my estate in such property as they shall deem advisable, whether such property be of a character authorized by any law for the investment of estate or trust funds; to sell, transfer, and convey to let or lease for any term, to mortgage for any period, pledge, or exchange for any purpose, or otherwise to dispose of, generally to deal with, any such propert~ real or personal, at such time or times, and on such terms or conditions, including terms of credit as my executor and trustee and his Successors, in their diacretion, shall determine; and to distribute any such property in kind or in money, or partly in kind and partly in money. ITEM VI: I direct that all estate, transfer, succession, inheritance, legacy, and similar taxes, including interest and penalties thereon, if any, upon or with respect to any property required to be included in my gross estate under the provisions of any tax law and whether passing hereunder or under any Codicil hereto or otherwise, or upon or with respect to any person with respect to any such property, shall be paid out of my general estate as an expense of the settlement of my estate and that there shall be no proration of any such taxes. ITEM VII: I hereby nominate, constitute and appoint my son, DANIEL Page 4 of 7 pages 17070 RUSSO, Executor of this my Last Will and Testament. In the event that he is unable to serve I appoint in his place his wife, VIRGINIA RUSSO, as Executrix and Trustee. If she is unable to act as such, I appoint CHARLES H. STONE, ESQI successor executor and trustee. If all of the foregoing cease to act or fail to qualify, I appoint CCNB BANK, N. A., of New Cumberland, Pennsylvania, executor and trustee of this my last will. ITEM VIII: I direct that no bond or other security shall be required of my executor and trustee named herein for the faithful performance of his or her duties as such, the law of any jurisdiction to the contrary notwithstand~ The word Executor, Trustee and the pronouns therefor as used herein shall be construed as masculine or feminine, or in the singular or plural as the sense requires and shall include any and all successors and substitutes mentioned herein and no others. day of IN WITNESS WHEREOF, I have hereunto set my hand and seal, this HELEN RUSSO (SEAL) SIGNED, SEALED, PUBLISHED and DECLARED by HELEN RUSSO, the Testatrix Page 5 of 7 pages above named, as and for her Last Will and Testament, and in the presence of us, who at her request, in her presence and in the presence of each other, have subscribed our names as witnesses. Witness ~/ Address ~i the S s ' ~ddres s ~ / ~ COMMONWEALTH OF PENNSYLVANIA : : SS: COUNTY OF CUI~BER~D : I, HELEN RUSSO, Testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed this instrument as my last will; that I signed it willingly and that I signed it as my free and voluntary act for the purposes therein contained. HELEN RUSSO Sworn to or affirmed to and acknowledged before me by HELEN RUSSO, the testatrix this /'. -~ day of z% , 1982. Notary ~l~bl{c - JOAN A, :2,~.~0, Not~ry Public Page 6 of 7 pages M'/ Commissioa Lxp,z~.:~ Oct. 1, 19~ '!~w .::.,,, ,,',~nd Cumb. Co,, Pa. COMMONWEALTH OF PENNSYLVANIA : COUNTY OF CUMBERLAND : the w'itnesses whose names are s±gned to the attached or forego±rig instrument, being duly qualif±ed accord±rig to law, do depose and say that we were present and saw testatr~xsign and execute the £nstrument as her last will; that testatrix signed willSngly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and a±ght of the testatrtx:s±gned the will as witaesses; that to the best of our knowledge the restartS:was at the time eighteen or more years of age, of sound m±nd and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me by day o~~' ~ - ~' this N~ary Public - / ,~' JOAN A. rE2,%Go, Notary Public IVty Camm ss on Expires Oct. 1, 198~ Page 7 of 7 pages BUREAU OF INDIVIDUAL TAXES /NHERITANCE TAX DIVISION PO BOX Z80601 HARRISBURG, PA 17128-0601 COHMONWEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLO#ANCE OR DISALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX MURREL R WALTERS 5q E MAIN ST MECHANICSBURG III ESQ PA 17055 DATE 11-15-200q ESTATE OF RUSSO DATE OF DEATH 02-22-200q FILE NUHBER 11 0~-05~8 COUNTY CUMBERLAND ACN 101 Amount RE¥-1547 EX AFP (09-04) HELEN MAKE CHECK PAYABLE AND REMZT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LTNE i~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-15~7 EX AFP (01-03) NOTTCE OF TNHERZTANCE TAX APPRATSEMENT, ALLOWANCE OR DTSALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF RUSSO HELEN FTLE NO. 21 Oq-O~q8 ACN 101 DATE 11-15-Z00q TAX RETURN HAS: (X} ACCEPTED AS FILED ( } CHANGED RESERVATION CONCERNING FUTURE TNTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) (2) 5. ClosaZy Held Stock/Partnership Interest (Schedule C) (5) 4. Mortgages/Notes Receivable (Schedule D) (4) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) ($) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7} 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expanses/Adm. Costs/Misc. Expanses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 11. Total Deductions 12. Nat VaZue of Tax Return 18~021 .$$ .00 Z75;79Z.~6 160~qZO.~8 .00 .00 NOTE: To insure proper credit to your account, subait the upper portion .00 of this fora with your tax payaant. (8) 15,q21.58 15. lq. NOTE: qa258.95 (11) (12) Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) Nat Value of Estate Subject to Tax (lq) Zf an assessment Has issued previously, lines 1~, 15 and/or 16, 17, reflect f/gures that include the total of ALL returns assessed to date. CDOOq~75 ASSESSMENT OF TAX: 15. Aeoun~ of L/ne 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rate 17. Aaount of Line 14 at Sibling rata 18. Amount of Line 14 taxable at Collateral/Class B rata 19. Principal Tax Due TAX CREDITS: PAYMENT RECEZP1 BATE NUMBER INTEREST/PEN PAID (-) 09-15-200q .00 q52,ZSq. 07 qSZ,555.Sq .00 q32,553.5q 18 and 19 will 19,q6q.91.00. o0. O0 I ( IF TOTAL DUE IS LESS THAN $1, NO PAYNENT 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.) ZF PAID AFTER DATE INDICATED~ SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 19,q6q.91 AMOUNT PAID (15) .00 x O0 = .00 (16) q3Z,555.5q x Oq5= 19,q6q.91 (17) .00 x 12 = .00 (18) .00 x 15 = .00 (19)= 19,q6q.91 RESERVATION: Estates of decedents dying on er before December 1Z, 19aZ -- if any future interest in the estate is transferred in possession or enjoyment to Crass D (cottaterat) beneficiaries of the decadent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves tho right to appraise and assess transfer Inheritance Taxes at tho lawful Class 8 (collateral) rate on any such future interest. PURPOSE OF NOTICE: PAYMENT: REFUND OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section Z1~0 of the Inheritance and Estate Tax Act, Act ZS of ZOO0. (7Z P.S. Section 91~0). Detach the tap portion of this Not[ce and submit with your payment to the Rag[star of Hills printed on the reverse side. --Make check or money order payable to: REGISTER OF N/LLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax*' [REV-ISIS). Applications ara available online at wee.revenue.state.ce.us, any Register of Mills or Revenue District Office, or from the Department's Z4-hour answering service for fores orders: 1-800-56Z-ZOSO~ services for taxpayers with special hearing and/or speaking needs: 1-800-~q?-SOZO (TT only). Any party in interest not satisfied with the appra[seent, allowance or d[salloaance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within 60 days of the date of receipt of this notice by filing one of the following: A) Protest to the PA Department of Revenue, Board of Appeals. You may ob~ect by filing a protest online at wwe.boardofappeals.state.pa*us on or before the expiration of the sixty-day appeal period. In order for an electronic protest to be valid, you must receive a confirmation number and processed date from the Board of Appeals eebsita. You may also send a written protest to PA Department of Revenue, Board of Appeals P.O. Box 281021, Harrisburg, PA 17128-1021. Petitions may not be foxed. B) Election to have the matter determined at the audit of the account of the personal representative. C) Appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box ia0601, Harrisburg, PA 17128-0801 Phone (717) 787-6505. Sea page S of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1SOX) for an explanation of administratively correctable errors. If any tax due is paid e[thin three [2) calendar months after the decedant's death, a five percent (Si) discount of the tax paid is allowed. The 1Si tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you mould appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the data of death, to the date of payment. Taxes which became delinquent before January l, 1982 bear interest at the Fate of six (el) percent per annum calculated at a daily rate of .00016~. All taxes eh[ch became delinquent on and after January X, 1982 will bear interest et a Fate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 200~ are: Xnterest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~ lOX .0005~8 1988-1991 llZ .O0050l 2001 9Z .O00Z~? 1982 16Z .000658 199Z 9Z .O00Z~7 ZOOZ 6Z .00016~ 198~ llZ .000501 1995-199~ 7Z .000192 2005 52 .000157 1985 122 .000556 1995-1998 92 .O00Z~7 200~ ~Z .000110 1986 102 .O0027~ 1999 7Z .000192 1987 IOZ .O00Z7~ ZOO0 7Z .O0019Z --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. PLEASE FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH REGARDLESS OF THE STATUS OF THE ESTATE. IF ESTATE IS NOT COMPLETED, FILE a 6.12 FORM YEARLY UNTIL COMPLETION ST A TUS REPORT UNDER RULE 6.12 Name of Decedent: Date of Death: HELEN RUSSO February 22, 2004 Estate No.: 2004-00348 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_X_ No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete (date) 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_X_ B. The separate Orphans' Court No. (if any) for the personal representative's account is: (Not Applicable in Dauphin County) C. in interest: Did the personal representative state an account informally to the parties Yes _X No D. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphan~/ Court and may be attached to this report. J1 {/' I tj' / ,t/ tfr ..~ .-} Date: January 17, 2006 MURRELR. WALTERS, III, ESQUIRE 54 East Main Street Mechanicsburg, P A 17055 717-697-4650 Capacity: Personal Representative _X_ Counsel for Personal Representative \r~ Cumberland County - Register Of Wills One Courthouse Square Carlisle, FA 17013 Phone: (717) 240-6345 Date: 1/13/2006 WALTERS MURREL RIll 54 E MAIN STREET MECHANICSBURG, PA 17055 RE: Estate of RUSSO HELEN File Number: 2004-00348 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS I 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: 2/22/2006 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~~AJ~ ./ / GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge