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HomeMy WebLinkAbout08-6648ROBERT G. MASON, Plaintiff VS. INCA D. MASON, Defendant : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA NO. 08- ?O Y ?1v,I a ?• CIVIL ACTION - LAW IN DIVORCE NOTICE TO DEFEND AND CLAIM RIGHTS You have been sued in court. If you wish to defend against the claims set forth in the following pages, you must take prompt action. You are warned that if you fail to do so, the case may proceed without you and a decree of divorce or annulment may be entered against you by the court. A judgment may also be entered against you for any other claim or relief requested in these papers by the Plaintiff. You may lose money or property or other rights important to you, including custody or visitation of your children. When the ground for the divorce is indignities or irretrievable breakdown of the marriage, you may request marriage counseling. A list of marriage counselors is available in the Office of the Prothonotary at: Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 IF YOU DO NOT FILE A CLAIM FOR ALIMONY, DIVISION OF PROPERTY, LAWYER'S FEES OR EXPENSES BEFORE A DIVORCE OR ANNULMENT IS GRANTED, YOU MAY LOSE THE RIGHT TO CLAIM ANY OF THEM. YOU SHOULD TAKE THIS PAPER TO YOUR LAWYER AT ONCE. IF YOU DO NOT HAVE A LAWYER GO TO OR TELEPHONE THE OFFICE SET FORTH BELOW. THIS OFFICE CAN PROVIDE YOU WITH INFORMATION ABOUT HIRING A LAWYER IF YOU CANNOT AFFORD TO HIRE A LAWYER, THIS OFFICE MAY BE ABLE TO PROVIDE YOU WITH INFORMATION ABOUT AGENCIES THAT MAY OFFER LEGAL SERVICES TO ELIGIBLE PERSONS AT A REDUCED FEE OR NO FEE. Cumberland County Bar Association 32 S. Bedford Street Carlisle, PA 17013 (717) 249-3166 (800) 900-9108 CLECKNER FEAREN By Dennis J. Shatto Attorney I.D. No. 25675 119 Locust Street P. O. Box 11847 Harrisburg, PA 17108-1847 (717) 238-1731 r I- ROBERT G. MASON, Plaintiff VS. INCA D. MASON, Defendant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA No. C) V- 6 0-$ C N: I f e_r.. CIVIL ACTION - LAN IN DIVORCE COMPLAINT UNDER SECTIONS 3301(c) or 3301(d) OF THE DIVORCE CODE COUNT I - DIVORCE 1. Plaintiff is ROBERT G. MASON, who currently resides at 208 Reno Ave., Apt. 2, New Cumberland, Cumberland County, Pennsyl- vania, since 2000. 2. Defendant is INCA D. MASON, who currently resides at 208 Reno Ave., Apt. 2, New Cumberland, Cumberland County, Pennsylvania, since 1998. 3. Both Plaintiff and Defendant have been bona fide residents in the Commonwealth of Pennsylvania for at least six (6) months immediately previous to the filing of this Complaint. 4 The Plaintiff and Defendant were married on January 1, 2006, at Stroudsburg, Monroe County, Pennsylvania. 5. There have been no prior actions of divorce or for annulment between the parties. 6. (A) The marriage is irretrievably broken. (B) The Defendant has offered such indignities to the Plaintiff, the injured and innocent spouse, as to render his condition intolerable and life burden- some. 7. Plaintiff has been advised that counseling is available and that Plaintiff may have the right to request that the Court require the parties to participate in counseling. 8. Plaintiff requests the Court to enter a decree of divorce. COUNT II EQUITABLE DISTRIBUTION 9. Paragraphs 1 through 8 are incorporated herein by reference. 10. Plaintiff and Defendant have acquired property and debt during their marriage. 11. Plaintiff and Defendant have been unable to agree as to an equitable distribution of said property and debt. WHEREFORE, Plaintiff requests that the Court enter a decree equitably distributing marital property. I verify that the statements made in this Complaint are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. § 4909, relating to unsworn falsification to authorities. ROBERT G. MASON - Plaintiff Date: ? oV. ? 0 , 200 g CLECKNER AND FEAREN By ennis J. Shatto, Es ire Attorney I.D. No. 25675 119 Locust Street P.O. Box 11847 Harrisburg, PA 17108-1847 (717) 238-1731 Attorney for Plaintiff 2 `-j IV ?' Vt W 5 g? f- Iwy 4 ?w 4 4) W W O C?? R ? 0 x 1 ?a C? !" f ROBERT G. MASON, : IN THE COURT OF COMMON PLEAS Plaintiff : CUMBERLAND COUNTY, PENNSYLVANIA vs. NO. 08-6648 CIVIL TERM INCA D. MASON, CIVIL ACTION -LAW Defendant IN DIVORCE PRAECIPE TO THE PROTHONOTARY: Please enter my appearance on behalf of the Defendant, Inca D. Mason in connection with the above-captioned divorce action. , Respectfully submitted, B _ Diane M. Dils, Esquire 1400 North Second Street Harrisburg, PA 17102 (717) 232-9724 I.D. No. 71873 Date: December 10, 2008 " --t ,.} ? c? m _ -? - ?; ? ?' ? ;? f? . r? ...y .; ? LAW OFFICES OF DILS & DILS DIANE M. DILS, ESQUIRE Attorney I.D. No. 71873 1400 North Second Street, First Floor, Front Harrisburg, PA 17102 Telephone No. (717) 233-8743 Attorney for Plaintiff, Inca D. Mason ROBERT G. MASON, : IN THE COURT OF COMMON PLEAS Plaintiff, : CUMBERLAND COUNTY, PENNSYLVANIA VS. NO.08-6648 CIVIL TERM INCA D. MASON, CIVIL ACTION LAW Defendant DIVORCE ANSWER TO COMPLAINT IN DIVORCE UNDER, SECTIONS 3301(c) OR 3301 d OF THE DIVORCE CODE WI H CLAIM OF RIGHTS AND NOW this day of lG , 2008 comes Inca D. Mason, by her attorney Diane M. Dils, Esquire and respectfully avers as follows: 1. 2. 3. 4. Paragraph 1 is denied. It is denied that th4 Plaintiff, Robert G. Mason resides at 208 Reno Avenue, Apartment 2 Pennsylvania. Paragraph 2 is admitted. Paragraph 3 is admitted. Paragraph 4 is admitted. New Cumberland, 1 5. Paragraph 5 is admitted. 6. Paragraph 6 (A) is admitted. Paragraph 6 the Defendant has offered such indignities innocent spouse, so as to render his condit burdensome. Proof is demanded for this a within the exclusive knowledge and contr( Defendant is without knowledge of the sar 7. Paragraph 7 is admitted. 8. Paragraph 8 is admitted and Defendant jo: enter a decree of divorce. COUNT II ABLE DISTR 9. Paragraph 9 requires no answer. 10. Paragraph 10 is admitted. 11. Paragraph 11 is admitted. WHEREFORE, Defendant joins in Plaintiff s divorce equitably distributing marital property. B) is denied. It is denied that to the Plaintiff, the injured and on intolerable and life legation as said allegation is 1 of the Plaintiff and in the request of Plaintiff to to enter a decree in 2 CLAIM OF RIGH S CLAIMS FOR ALIMONY P NDENTE LITE 12. Paragraphs 1 through 11 of the original C mplaint in Divorce and Answers thereto are incorporated herein a rd made a part hereof by reference. 13. Defendant, Inca D. Mason, hereby avers t fat she does not have sufficient funds in which to support herself during t pendency of the divorce action. 14. Defendant, Inca D. Mason, hereby avers th e Plaintiff does have sufficient funds in which to support Defendant in the form of alimony pendente lite. 15. Defendant, Inca D. Mason, hereby avers th at she does not have sufficient funds in which to adequately defend the di vorce action lodged against her including but not limited to support for her self in the form of alimony pendente lite, and counsel fees, costs and a penses. 16. Defendant, Inca D. Mason, hereby avers t t Plaintiff does have sufficient funds to support Defendant pend ng the divorce action. WHEREFORE, Defendant, Inca D. Mason, respectfully prays Your Honorable Court to Order the Plaintiff to pay alimony pendente lite. 3 CLAIM FOR ALIMONY, COUNSEL FEtS, COSTS AND EXPENSES 17. Defendant, Inca D. Mason, hereby avers t at she does not have sufficient funds in which to support herself upon the conclusion of the divorce action or to pay counsel fees, costs and expenses incidental with said divorce action. 18. Defendant, Inca D. Mason, hereby avers at Plaintiff, Robert G. Mason, does have sufficient funds in which I c) support Plaintiff upon the conclusion of the divorce action and to ay Defendant's counsel fees, costs and expenses incidental with said divorce action. WHEREFORE, Defendant, Inca D. Ma on, respectfully prays your Honorable Court to pay alimony, counsel fees, cost and expenses. Respectfully ?ubmitted, Diane M. Dils, Esquire 1400 N orth Second Street Harrisb urg, PA 17102 (717) 2 32-9724 I.D. NJ . 71873 4 VERIFICA7 I verify that the statements made in the Answer to Complaint in Divorce are true and correct. I understand that false statements herein are made subject to the penalties of 118 PA. C.S. Section 4904 relating to unsworn falsification to authoril Inca Mason Date: CERTIFICATE OF RVICE I, Diane M. Dils, Esquire, hereby certify thaj a true and correct copy of the within Answer to Complaint in Divorce with Claim ?of Rights has been served upon the following individual, by first class, United S placing a copy of the same at the post office in H. day of A , 2008, addressed as Robert G. Mason, c/o Dennis J. Shatto, Es ui 119 Locust Street P.O. Box 11847 Harrisburg, PA 17108-184 Respect Y: ' Date: December 15, 2008 Diane 1400 l First F Harris] (717) I.D. N1 mail, postage prepaid, by isburg, Pennsylvania, on this llows: 7 tted, . Dils, Esquire orth Second Street oor, Front urg, PA 17102 33-8743 . 71873 5 ca { ? U1 cc p 00 b ROBERT G. MASON, : IN THE COURT OF COMMON PLEAS OF Plaintiff/Respondent : CUMBERLAND COUNTY, PENNSYLVANIA V. DOMESTIC RELATIONS SECTION INCA D. MASON, : PACSES NO. 448110558 Defendant/Petitioner : DOCKET NO. 08-6648 CIVIL INCA D. MASON, IN THE COURT OF COMMON PLEAS OF Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA V. : DOMESTIC RELATIONS SECTION ROBERT G. MASON, PACSES NO. 656110355 Defendant DOCKET NO. 860 SUPPORT 2008 INTERIM ORDER OF COURT AND NOW, this 16th day of March, 2009, upon consideration of the Support Master's Report and Recommendation, a copy of which is attached hereto as Exhibit "A", it is ordered and decreed as follows: A. The Husband shall pay to the Pennsylvania State Collection and Disbursement Unit as alimony pendente lite the sum of $171.00 per month. B. The Husband shall pay on arrearages the additional sum of $29.00 per month. C. The Husband shall provide health insurance coverage for the benefit of his Wife as is available to him through employment or other group coverage at a reasonable cost. D. The effective date of this order is November 15, 2008. E. The Wife's complaint for spousal support is dismissed. IMPORTANT LEGAL NOTICE PARTIES MUST WITHIN SEVEN DAYS INFORM THE DOMESTIC RELATIONS SECTION AND THE OTHER PARTIES, IN WRITING, OF ANY MATERIAL CHANGE IN CIRCUMSTANCES RELEVANT TO THE LEVEL OF SUPPORT OR THE ADMINISTRATION OF THE SUPPORT ORDER, INCLUDING, BUT NOT LIMITED TO, LOSS OR CHANGE OF INCOME OR EMPLOYMENT AND CHANGE OF PERSONAL ADDRESS OR CHANGE OF ADDRESS OF ANY CHILD RECEIVING SUPPORT. A PARTY WHO WILLFULLY FAILS TO REPORT A MATERIAL CHANGE IN CIRCUMSTANCES MAY BE ADJUDGED IN CONTEMPT OF COURT, AND MAY BE FINED OR IMPRISONED. PENNSYLVANIA LAW PROVIDES THAT ALL SUPPORT ORDERS SHALL BE REVIEWED AT LEAST ONCE EVERY THREE (3) YEARS IF SUCH REVIEW IS REQUESTED BY ONE OF THE PARTIES. IF YOU WISH TO REQUEST A REVIEW AND ADJUSTMENT OF YOUR ORDER, YOU MUST DO THE FOLLOWING: CALL YOUR ATTORNEY. AN UNREPRESENTED PERSON WHO WANTS TO MODIFY (ADJUST) A SUPPORT ORDER SHOULD CONTACT THE DOMESTIC RELATIONS SECTION. ALL CHARGING ORDERS FOR SPOUSAL SUPPORT AND ALIMONY PENDENTE LITE, INCLUDING UNALLOCATED ORDERS FOR CHILD AND SPOUSAL SUPPORT OR CHILD SUPPORT AND ALIMONY PENDENTE LITE, SHALL TERMINATE UPON DEATH OF THE PAYEE. A MANDATORY INCOME ATTACHMENT WILL ISSUE UNLESS THE DEFENDANT IS NOT IN ARREARS IN PAYMENT IN AN AMOUNT EQUAL TO OR GREATER THAN ONE MONTH'S SUPPORT OBLIGATION AND (1) THE COURT FINDS THAT THERE IS GOOD CAUSE NOT TO REQUIRE IMMEDIATE INCOME WITHHOLDING; OR (2) A WRITTEN AGREEMENT IS REACHED BETWEEN THE PARTIES WHICH PROVIDES FOR AN ALTERNATE ARRANGEMENT. UNPAID ARREARAGE BALANCES MAY BE REPORTED TO CREDIT AGENCIES. ON AND AFTER THE DATE IT IS DUE, EACH UNPAID SUPPORT PAYMENT SHALL CONSTITUTE, BY OPERATION OF LAW, A JUDGMENT AGAINST YOU, AS WELL AS A LIEN AGAINST REAL PROPERTY. IT IS FURTHER ORDERED THAT, UPON PAYOR'S FAILURE TO COMPLY WITH THIS ORDER, PAYOR MAY BE ARRESTED AND BROUGHT BEFORE THE COURT FOR A CONTEMPT HEARING; PAYOR'S WAGES, SALARY, COMMISSIONS, AND/OR INCOME MAY BE ATTACHED IN ACCORDANCE WITH LAW. PAYOR IS RESPONSIBLE FOR COURT COSTS AND FEES. The parties are hereby advised that they may file written exceptions to the Support Master's Report and Recommendation within twenty (20) days of this order. Exceptions shall conform with the requirements of Rule 1910.12(f), Pa. R.C.P. If written exceptions are filed by any party, the other party may file exceptions within twenty (20) days of the date of service of the original exceptions. If no exceptions are filed within twenty (20) days of this interim order, this order shall then constitute a final order. y the Court, 0% Kevin A. Hess, J. Cc: Inca D. Mason Robert G. Mason Diane M. Dils, Esquire For the Defendant/Petitioner Dennis J. Shatto, Esquire For the Plaintiff/Respondent DRO ROBERT G. MASON, : IN THE COURT OF COMMON PLEAS OF Plaintiff/Respondent CUMBERLAND COUNTY, PENNSYLVANIA V. DOMESTIC RELATIONS SECTION INCA D. MASON, PACSES NO. 448110558 Defendant/Petitioner DOCKET NO. 08-6648 CIVIL INCA D. MASON, IN THE COURT OF COMMON PLEAS OF Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA V. DOMESTIC RELATIONS SECTION ROBERT G. MASON, PACSES NO. 656110355 Defendant DOCKET NO. 860 SUPPORT 2008 SUPPORT MASTER'S REPORT AND RECOMMENDATION Following a hearing held before the undersigned Support Master on March 10, 2009, the following report and recommendation are made: FINDINGS OF FACT 1. The Wife is Inca D. Mason, who resides at 208 Reno Avenue, Apartment 2, New Cumberland, Pennsylvania. 2. The Husband is Robert G. Mason, who resides at 364 Pleasant View Drive, Lot 18, Etters, Pennsylvania. 3. The parties were married on January 1, 2005. 4. The parties separated in August, 2008. 5. There are no children of the marriage. 6. On September 25, 2008 the Wife filed a complaint for spousal support. 7. On December 17, 2008 the Wife filed a request for hearing on a claim for alimony pendente lite filed in the divorce action. 8. In 2007 the Wife worked as a waitress at Casa Caf6, where her gross annual income, including tips, was $12,563.80. EXHIBIT "A" 9. In February, 2008 the Wife purchased the business and continued to operate Casa Caf6. 10. The Wife took a $65,000.00 business loan to finance the purchase. 11. The Husband is a guarantor on the loan. 12. The Wife makes monthly payments on the loan of $1,000.00. 13. The Wife reported gross receipts from February through December, 2008 of $118,682.90. 14. The Wife had operating expenses and costs of merchandise totaling $105,321.61. 15. The Wife kept a duplicate gross receipts ledger in 2008 reflecting higher income than that which she reported. 16. The Wife's home is a two-unit residential building. 17. The Wife resides in one unit and leases the second unit to a tenant. 18. The Wife receives $550.00 per month in rental income. 19. In 2006 and 2007 the Wife operated a shopping service business but failed to report the income for tax purposes. 20. The Wife operated said business in 2008 prior to the separation. 21. The Wife has monthly expenses, including legal fees, of approximately $1,780.00. 22. The Husband is employed as a landscaper. 23. In 2008 the Husband had gross annual income of $34,664.00. 24. The Husband paid $141.67 bi-weekly for health insurance coverage on the Wife in 2008 and currently pays $177.44 bi-weekly for the same coverage. 25. Both parties' tax filing status is married/separate. DISCUSSION The Wife has filed a complaint for spousal support and a claim for alimony pendente lite. A party may not receive an order for both spousal support and alimony pendente lite 2 simultaneously. Pa. R.C.P. 1910.16-1(c). The Wife has elected to forego her claim for spousal support and is proceeding on her alimony pendente lite claim only. I In Clouse v. Clouse, 50 Cumberland L.J. 167, 170 (2001) the Honorable J. Wesley Oler discussed the law of Pennsylvania as it relates to the subject of alimony pendente lite wherein he stated: The determination of whether to award alimony pendente lite has traditionally been a matter within the sound discretion of the trial court. Litman v. Litman, 449 Pa. Superior Ct. 209, 222, 673 A.2d 382, 388 (1996) (citing Murphy v. Murphy, 410 Pa. Superior Ct. 146, 599 A.2d 647 (1991), appeal denied, 530 Pa. 633, 606 A.2d 902 (1992), cert. denied, 506 U.S. 868, 113 S.Ct. 196, 121 L.Ed. 2d 139 (1992)). APL is based on the need of one spouse to have the financial resources to pursue or defend a divorce action. Litman, supra at 222, 763 A.2d at 388. The claimant must show that APL is needed to adequately preserve his or her rights in the litigation. Sutliff v. Sutliff, 326 Pa. Superior Ct. 496, 500, 474 A.2d 599, 600 (1984), overruled on other grounds, Rosen v. Rosen, 520 Pa. 19, 549 A.2d 561 (1988). In this regard, the Pennsylvania Superior Court has stated that "a spouse seeking alimony pendente lite who has sufficient assets to meet the needs of the pending litigation and who is equally situated with the other spouse to maintain or defend the action, will not be awarded alimony pendente lite." Powers v. Powers, 419 Pa. Superior Ct. 464, 467, 615 A.2d 459, 460 (1992). In adjudicating a claim for alimony pendente lite, a court should consider the following factors: "the ability of the other party to pay; the separate estate and income of the petitioning party; and the character, situation, and surroundings of the parties." Litmans, supra. at 224, 673 A.2d at 389. Once entitlement to an award of alimony pendente lite is established, the calculation of the amount of the award is made pursuant to the support guidelines. Little v. Little, 47 Cumberland L.J. 131 (1998). The Wife has monthly expenses of approximately $1,780.00, which includes legal fees of $147.53 per month. She is currently self-employed and has offered evidence that her net monthly profit from February through December, 2008 has been approximately $1,215.00. This, however, does not include her obligation to pay $1,000.00 per month on a business loan which was utilized to finance the purchase of a restaurant. In calculating a spousal support obligation, the focus is on each party's earning capacity, not on his or her actual earnings. Strawn v. Strawn, 664 A.2d 129 (Pa. Super. 1995). Whether the present action is for alimony pendente lite, as stated above, or spousal support, once entitlement to ' The parties have stipulated that if entitlement to alimony pendente lite is found, the effective date of the order would be November 15, 2008. alimony pendente lite is found, the methodology in computing the amount of the order is the same.2 The evidence presented establishes that the Wife has a need for support during the divorce proceedings and that the Husband has the present ability to pay. Entitlement to an award of alimony pendente lite is found. In the opinion of this Master the Wife has an earning capacity exceeding the profits of her business. She demonstrated the ability to earning $12,564.00 as a waitress in 2007. This figure, however, is below the minimum wage. In the opinion of this Master, the Wife clearly has the present ability to earn at least minimum wage, i.e. $1,239.00 per month. She will be imputed with that income. The Wife also has cash flow in the form of rental income from the second unit in her home. She receives $550.00 per month. Although for tax purposes she claims certain expenses thereby resulting in a loss, the fact that funds are not income for tax purposes is not dispositive of whether such funds are income for support purposes. Darby v. Darby, 686 A.2d 1346 (Pa. Super. 1996). The Wife utilizes the rental income to defray much of her own living expenses such as her mortgage and her utility expenses. For purposes of calculating the Husband's obligation for alimony pendente lite, the rental income received by the Wife will be added to her imputed earnings. This results in total gross monthly income of $1,789.00. With a tax filing status of married/separate, the wife has a net monthly earning capacity of $1,523.00.3 The Husband has gross monthly income of $2,889.00. Filing his federal income tax return as married/separate and deducting his monthly expense for health insurance coverage for the Wife from his gross income, he has net monthly income for support purposes of $1,951.00.4 With net monthly income for the Husband of $1,951.00 and for the Wife of $1,523.00, and with no minor children, the Husband's obligation for alimony pendente lite is $171.00 per month.5 RECOMMENDATION A. The Husband shall pay to the Pennsylvania State Collection and Disbursement Unit as alimony pendente lite the sum of $171.00 per month. B. The Husband shall pay on arrearages the additional sum of $29.00 per month. C. The Husband shall provide health insurance coverage for the benefit of his Wife as is available to him through employment or other group coverage at a reasonable cost. z See Pa. R.C.P. 1910.164(a). 3 See Exhibit "A" for the tax deductions from gross income. a See Exhibit "A" for the tax deductions from gross income. s See Exhibit "B" for the calculation. 4 D. The effective date of this order is November 15, 2008. E. The Wife's complaint for spousal support is dismissed. i ?1 2 . N-11?z Date Michael R. Rundle Support Master 5 In the Court of Common Pleas of Cumberland County, Pennsylvania * 4-0 f 21 Plaintiff Name: Inca D. Mason Defendant Name: Robert G. Mason Docket Number: 08-6648 Civil PACSES Case Number: 448110554 Other State ID Number: Tax Year: Current: 2009 1. Tax Method 1040 ES 1040 ES 2. Fling Status Married Filing Separately Married Filing Separately 3. Who Claims the Exemptions Obli gee 4. Number of Exemptions 1 1 5. Monthly Taxable Income $2,888.70 $1,789.30. 6. Deductions Method 7. Deduction Amount $475.00 $475.00 8. Exemption Amount $291.67 $291.67 9. Income MINUS Deductions and Exemptions $2,122.03 $1,022.63 10. Tax on Income $212.20 $102.26 11. Child Tax Credit - - 12. Manual Adjustments to Taxes - - 13. Federal Income Taxes $212.20 $102.26 13 a. Earned Income Credit - - 14. State Income Taxes $91.28 $56.54 15. FICA Payments $220.99 $94.81 16. City Where Taxes Apply 17. Local Income Taxes $28.89 $12.39 TOTAL Taxes $553.36 $266.00 SupportCa/c 2008 EXHIBIT "A" In the Court of Common Pleas of CUmb6dand County, Pennsylvania Defendant Name: Robert G. Mason Plaintiff Name: Inca D. Mason 1. Nor of Dependents in this Case Docket Number: 08-6648 Civil PACSES Case Number: 448110854 Other Cast ID Number: 2. Total Grass, Monthly Income $2,888.70 $1,789.30 3. Less Month Deductions $937.86 $266.00 4. Monthly Net Income Line 2 minus Line 3 $1,950.84 $1,523.30 S. Combined Total Monthly Net Income Amounts on Line 4 Combined $3,474.14 6. Plus Child's Monthly Soc. Sec. Retirement or Disability Derivative Benefit. - 7. Adlusted Combined Total Month Net Income 8. PRELIMINARY Child Support Obligation based on Ad usted Income Line 7 9. Less Child's Monthly Social Security Retirement or Disability Derivative Benefit 011fle 6 - - 10. Basic Child Support Obligation From Rule 1910.16-3 Basic Child Support Schedule Table Rev. 1/2006 _ 11. Net Income as a Percentage of Combined Amount 56.15 43.85 12. Each Parent's Month Share of the Child Support Obligation - - 13. Adjustment for Shand Custody Rule 1910.16-4 c # of Overnights: - - 14. Adjustment for Child Care Expenses Rule 1910.16-6 a - 15. for Health Insurance Premiums Rule 1910.16-6 b - 16. Adjustment for Unnimbursed Medical Expenses Rule 1910.16-6 c - 17. for Additional Expenses Rule 1910.16-6 d - 48. Total Obilloadon with Adjustments Line 8 minus Line 9 plus Lines 10, 12,13 - 19. Less Split Custody Counterclaim Rule 1910.16-4 d - 20. Obilgor's Support Obligation Line 14 minus Line 15 - Prepared by: Date: 3/13/2009 S1. FACM Multiple Family Adjustment S2. Spousal Support Award $171.02 S3. Adjustment for Excess Mortgage Payments (If Applicable) - 84. Custodial Parent Spousal Support Obligation (if Applicable) (-) - S5. AdIusted Support Obligation Line 16 (or S1, if applicable) plus Line S2 and S3 minus S4 (if applicable) Monthly: $171.02 Weekly: 1 $ 39.36 TAX FORMATION Tax Method Filing Stag Exe mption* S6. Defendant 1040 ES Married Filing Separately 1 S7. Plaintiff 1040 ES Married Filing Se arate 1 S8. Total Support Amount if Deviating from Guidelines Calculation Monthly: Weekly: S9. Justification for Deviating from Guidelines Calculation and/or Other Case Comments: SupportQgc 2009 EXHIBIT "B" SupportCak 2009 EXHIBIT "C" t- ? i CAI ; ROBERT G. MASON, : IN THE COURT OF COMMON PLEAS OF Plaintiff/Respondent : CUMBERLAND COUNTY, PENNSYLVANIA V. : DOMESTIC RELATIONS SECTION INCA D. MASON, : PACSES NO. 448110558 Defendant/Petitioner : DOCKET NO. 08-6648 CIVIL INCA D. MASON, IN THE COURT OF COMMON PLEAS OF Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA V. : DOMESTIC RELATIONS SECTION ROBERT G. MASON, PACSES NO. 656110355 Defendant DOCKET NO. 860 SUPPORT 2008 INDEX OF EXHIBITS Petitioner's 1 - 2008 profit and loss statement Petitioner's 2 - Business loan agreement Petitioner's 3 - Rental agreement Petitioner's 4 - 2006 joint federal income tax return Petitioner's 5 - 2007 joint federal income tax return Petitioner's 6 - Expense statement Petitioner's 7 - Mortgage escrow statement Petitioner's 8 - Earnings statement Respondent's 1 - Expense ledger Respondent's 2 - Wife's BELCO statement Respondent's 3 - Wife's Mid-Penn bank statement Respondent's 4 - Gross receipts ledger Respondent's 5 - Wife's BELCO statement of account Respondent's 6 - 2008 W-2 Respondent's 7 - Earnings statement Respondent's 8 - Wife's gross receipt ledger N ?.7r 3 ? ? ?;,L { 1 i_L C ?j ORDER/NOTICE TO WITHHOLD INCOME FOR SUPPORT 08-6648 CIVIL State Commonwealth of Penn vlvania (2) Original Order/Notice Co./City/Dist. of CUMBERLAND OAmended Order/Notice Date of Order/Notice 03/17/09 0 Terminate Order/Notice Case Number (See Addendum for case summary) OOne-Time Lump Sum/Notice RE: MASON, ROBERT G. E mployer/With holder's Federal EIN Number Employee/Obligor's Name (Last, First, MI) 204-54-7894 Employee/Obligor's Social Security Number BLACK LANDSCAPE CONTRACTING 1543101140 1360 E LISBURN RD Employee/Obligor's Case Identifier MECHANI CSBURG PA 17055-5935 (See Addendum for plaintiff names assodated with cases on attachment) Custodial Parent's Name (Last, First, MI) See Addendum for dependent names and birth dates associated with cases on attachment ORDER INFORMATION: This is an Order/Notice to Withhold Income for Support based upon an order for support from CUMBERLAND County, Commonwealth of Pennsylvania. By law, you are required to deduct these amounts from the above-named employee'slobligor's income until further notice even if the Order/Notice is not issued by your State. $ 0.00 per month in current child support $ o. oo per month in past-due child support Arrears 12 weeks or greater? (g) yes O no $ 0.00 per month in current medical support $ 0.00 per month in past-due medical support $ 171.00 per month in current spousal support $ 29.2o per month in past-due spousal support $ o . oo per month for genetic test costs $ o. o o per month in other (specify) $ one-time lump sum payment for a total of $ 200.00 per month to be forwarded to payee below. You do not have to vary your pay cycle to be in compliance with the support order. If your pay cycle does not match the ordered support payment cycle, use the following to determine how much to withhold: $ 46.15 per weekly pay period. $ loo . oo per semimonthly pay period 92 , 31 . (twice a month) $ - per biweekly pay period (every two weeks) $ 200. 00 per monthly pay period. REMITTANCE INFORMATION: You must begin withholding no later than the first pay period occurring ten (10) working days after the date of this Order/Notice. Send payment within seven (7) working days of the paydate/date of withholding. You are entitled to deduct a fee to defray the cost of withholding. Refer to the laws governing the work state of your employee for the allowable amount. The total withheld amount, and your fee, cannot exceed 55% of the employee's/ obligor's aggregate disposable weekly earnings. For the purpose of the limitation on withholding, the following information is needed (See #9 on page 2). If required by Pennsylvania law (23 PA C.S. § 4374(b)) to remit by electronic payment method, please call Pennsylvania State Collections and Disbursement Unit (PA SCDU) Employer Customer Service at 1-877-676-9580 for instructions. PA FIPS CODE 42 000 00 Make Remittance Payable to: PA SCDU Send check to: Pennsylvania SCDU, P.O. Box 69112, Harrisburg, Pa 17106-9112 IN ADDITION, PAYMENTS MUST INCLUDE THE DEFENDANT'S NAME AND THE PACSES MEMBER ID (shown above as the Employee/Obligor's Case Identifier) OR SOCIAL SECURITY NUMBER IN ORDER TO BE PROCESSED. DO NOT SEND CASH BY MAIL. BY THE COURT: /!?• /! Kev' A. Hess, Judge DRO: R.J. Shadday Form EN-028 Rev. 4 Service Type M OMB No.: 0970-0154 Worker ID $IATT ADDITIONAL INFORMATION TO EMPLOYERS AND OTHER WITHHOLDERS dit?f If heck you are required to pr vide aopy of this form to your m loyee. If yo r employee Tel ks in a state that is erent from the state that issue this o er, a copy must be provic?edpto your empYoyee even if box is not checked 1. Priority: Withholding under this Order/Notice has priority over any other legal process under State law against the same income. Federal tax levies in effect before receipt of this order have priority. If there are Federal tax levies in effect please contact the requesting agency listed below. 2. Combining Payments: You can combine withheld amounts from more than one employee/obligor's income in a single payment to each agency requesting withholding. You must, however, separately identify the portion of the single payment that is attributable to each employee%bligor. 3.* Reporting the Paydate/Date of Withholding: You must report the paydate/date of withholding when sending the payment. The paydate/date of withholding is the date on which amount was withheld from the employee's wages. You must comply with the law of the state of the employee's/obligor's principal place of employment with respect to the time periods within which you must implement the withholding order and forward the support payments. 4.* Employee/Obligor with Multiple Support Holdings: If there is more than one Order/Notice to Withhold Income for Support against this employee/obligor and you are unable to honor all support Order/Notices due to Federal or State withholding limits, you must follow the law of the state of employee's/obligor's principal place of employment. You must honor all Orders/Notices to the greatest extent possible. (See #9 below) 5. Termination Notification: You must promptly notify the Requesting Agency when the employee/obligor is no longer working for you. Please provide the information requested and return a copy of this Order/Notice to the Agency identified below. 2517535760 THE PERSON HAS NEVER WORKED FOR THIS EMPLOYER : 0 THE EMPLOYEE/OBLIGOR NO LONGER WORKS FOR: 1:3 EMPLOYEE'S/OBLIGOR'S NAME: MASON, ROBERT G. EMPLOYEE'S CASE IDENTIFIER: 1543101140 DATE OF SEPARATION: LAST KNOWN HOME ADDRESS: LAST KNOWN PHONE NUMBER: FINAL PAYMENT AMOUNT: NEW EMPLOYER'S NAME/ADDRESS: 6. Lump Sum Payments: You may be required to report and withhold from lump sum payments such as bonuses, commissions, or severance pay. If you have any questions about lump sum payments, contact the person or authority below. 7. Liability: If you fail to withhold income as the Order/Notice directs, you are liable for both the accumulated amount you should have withheld from the employeelobligor's income and other penalties set by Pennsylvania State law. Pennsylvania State law governs unless the obligor is employed in another State, in which case the law of the State in which he or she is employed governs. 8. Antidiscrimination: You are subject to a fine determined under State law for discharging an employee/obligor from employment, refusing to employ, or taking disciplinary action against any employee obligor because of a support withholding. Pennsylvania State law governs unless the obligor is employed in another State, in which case the law of the State in which he or she is employed governs. 9.* Withholding Limits: You may not withhold more than the lesser of. 1) the amounts allowed by the Federal Consumer Credit Protection Act (CCPA) (15 U.S.C. 1673 (b)); or 2) the amounts allowed by the State or Tribe of the employee's/obligor's principal place of employment. Disposable income is the net income left after making mandatory deductions such as: State, Federal, local taxes, Social Security taxes, statutory pension contributions and Medicare taxes. The Federal limit is 50% of the disposable income if the obligor is supporting another family and 60% of the disposable income if the obligor is not supporting another family.However, that 50% limit is increased to 55% and that 60% limit is increased to 65% if the arrears are greater than 12 weeks. If permitted by the State, you may deduct a fee for administrative costs. The support amount and the fee may not exceed the limit indicated in this section. Arrears greater than 12 weeks : If the Order information does not indicate whether the arrears are greater than 12 weeks, then the employer should calculate the CCPA limit using the lower percentage. For Tribal orders, you may not withhold more than the amounts allowed under the law of the issuing Tribe. For Tribal employers who receive a State order, you may not withhold more than the lesser of the limit set by the law of the jurisdiction in which the employer is located or the maximum amount permitted under section 303(d) of the CCPA (15 U.S.C. 1673 (b)). Depending upon applicable State law, you may need to take into consideration the amounts paid for health care premiums in determining disposable income and applying appropriate withholding limits. 10. Additional info: *NOTE: If you or your agent are served with a copy of this order in the state that issued the order, you are to follow the law of the state that issued this order with respect to these items. 11. Send Termination Notice and other correspondence to: DOMESTIC RELATIONS SECTION 13 N. HANOVER ST P.O. BOX 320 CARLISLE PA 17013 If you or your employee/obligor have any questions, contact WAGE ATTACHMENT UNIT by telephone at (717) 240-6225 or by FAX at (717) 240-6248 or by internet www.childsupport.state.pa.us Page 2 of 2 Form EN-028 Rev. 4 Service Type M OMB No.: 0970-0154 Worker ID $IATT ADDENDUM Summary of Cases on Attachment Defendant/Obligor: MASON, ROBERT G. PACSES Case Number 448110558 Plaintiff Name INCA D. MASON Docket Attachment Amount 08-6648 CIVIL$ 200.00 Child(ren)'s Name(s): DOB PACSES Case Number Plaintiff Name Docket Attachment Amount $ 0.00 Child(ren)'s Name(s): DOB Service Type M Addendum OMB No.: 0970-0154 PACSES Case Number Plaintiff Name Docket Attachment Amount $ 0.00 Child(ren)'s Name(s): DOB PACSES Case Number Plaintiff Name Docket Attachment Amount $ 0.00 Child(ren)'s Name(s): DOB Form EN-028 Rev. 4 Worker ID $IATT r--? -r? ° ?? ? ??- _:_. '' ` ? ? c? ?? , ?°? {,? ?• ,•a - , ( ? ,- 4 ?' ..^^ s -% ROBERT G. MASON, Plaintiff/Respondent VS. INCA D. MASON, Defendant/Petitioner IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA DOMESTIC RELATIONS SECTION DOCKET NO. 08-6648 CIVIL PASCES NO. 448110558 EXCEPTIONS OF ROBERT G. MASON TO REPORT OF SUPPORT MASTER AND INTERIM ORDER 1. The Support Master erred in awarding alimony pendente lite because Wife failed to provide reliable information upon which her actual earnings could be determined, and fraudulently understated her actual earnings. 2. The Support Master erred in imputing a minimum wage earning capacity to Wife, based upon her previous employment as a waitress, instead of determining her actual earnings or earning capacity as an owner and operator of a restaurant, the occupation she has held for the past 14 months. 3. While the Support Master acknowledged that Wife maintained a ledger showing higher income than that which she reported, and. :also found that Wife operated a shopping service business, he failed to calculate Wife's actual earnings or to otherwise add such earnings to her imputed earning capacity. 4. Based upon the most reliable evidence submitted to the Support Master;. Wife's actual income as the owner and operator of a restaurant greatly exceeds the minimum wage earning capacity imputed to her. 5. The Support Master failed to consider additional rental income to Wife from other employed adults residing in her household. 6. The cost of the health insurance Husband has been ordered to provide for the benefit of Wife is not reasonable. WHEREFORE,' Robert G. Mason respectfully requests that the Support Master's report and recommendation be rejected, that the Wife's complaint for alimony pendente lite be dismissed, or alternatively, that the matter be remanded to establish Wife's actual income or earning capacity as an owner/operator of a restaurant, her current occupation. Respectfully submitted, CLECKNER AND FEAREN By: Z ?? _ Dennis J. Shatto, Esquire PA Attorney ID #25675 119 Locust Street P. 0. Box 11847 Harrisburg, PA 17108-1847 (717) 238-1731 r CERTIFICATE OF SERVICE I, DENNIS J. SHATTO, hereby certify that I served a true and correct copy of the foregoing document upon the person (s) indicated below, by depositing same in the United States mail, postage prepaid at Harrisburg, Dauphin County, Pennsylvania, this day of March, 2009. Diane Dils, Esquire DILS & DILS 1400 N. Second Street First Floor, Front Harrisburg, PA 17102 CLECKNER AND FEAREN By Dennis J. Shatto, Esquire PA Attorney ID #25675 119 Locust Street P.O. Box 11847 Harrisburg, PA 17108-1847 (717) 238-1731 ?a? ROBERT G. MASON, IN THE COURT OF COMMON PLEAS OF Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA V. DOMESTIC RELATIONS SECTION INCA D. MASON, PACSES NO.: 448110558 Defendant NO. 08-6648 CIVIL TERM ORDER OF COURT AND NOW, this 13`h day of April, 2009, the Defendant having filed exceptions to the Support Master's Report and Recommendation, it is hereby ordered as follows, pursuant to Rule 1910.12, C.C.R.P.: 1. The stenographer for the Support Master shall transcribe and file the notes of testimony, and the Defendant shall bear the costs of the original transcript. 2. The Defendant shall file a brief, in these chambers, in support of the exceptions not later than fifteen (15) days from the date the transcript is filed. Any issue not briefed by the Defendant shall be deemed waived. 3. The Plaintiff shall file a reply brief, in these chambers, not later than thirty (30) days from the date the transcript is filed. 4. The issues raised in the exceptions will be decided on the briefs unless either party, at the time of filing his or her brief, requests oral argument or the Court directs that oral argument be held. If oral argument is held, it will be scheduled before this judge. Michael R. Rundle, Esq. Support Master Xennis J. Shatto, Esq. Attorney for Plaintiff ?Diane M. Dils, Esq. Attorney for Defendant 1 BY THE COURT, CZ sZ Rd S! 9dV6 Z, l+ fd3C '? 4 r- ? d i..? ROBERT G. MASON, IN THE COURT OF COMMON PLEAS OF Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA V. CIVIL ACTION - LAW INCA D. MASON, PACSES NO. 448110558 Defendant NO. 08-6648 CIVIL TERM AMENDED ORDER OF COURT AND NOW, this 24`h day of April, 2009, the prior order of court entered in this matter on April 13, 2009, is hereby amended to read as follows: 1. The stenographer for the Support Master shall transcribe and file the notes of testimony, and Robert G. Mason shall bear the costs of the original transcript. 2. Robert G. Mason shall file a brief, in these chambers, in support of the exceptions not later than fifteen (15) days from the date the transcript is filed. Any issue not briefed by Robert G. Mason shall be deemed waived. 3. Inca D. Mason shall file a reply brief, in these chambers, not later than thirty (30) days from the date the transcript is filed. 4. The issues raised in the exceptions will be decided on the briefs unless either party, at the time of filing his or her brief, requests oral argument or the Court directs that oral argument be held. If oral argument is held, it will be scheduled before this judge. BY THE COURT, Michael R. Rundle, Esq. Support Master --XAf74 -Dennis J. Shatto, Esq. Attorney for Robert G. Mason y-- " ij Z9:6 .12a LZ Nd 60OI ial 031H ,--lliane M. Dils, Esq. Attorney for Inca D. Mason :rc 1? (20? zt t 'y??7/07 ROBERT G. MASON, Plaintiff/Respondent V. INCA D. MASON, Defendant/Petitioner IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOMESTIC RELATIONS SECTION PACSES NO. 448110558 / DOCKET NO. 08-6648 CIVIL v INCA D. MASON, IN THE COURT OF COMMON PLEA OF Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA V. DOMESTIC RELATIONS SECTION ROBERT G. MASON, PACSES NO. 656110355 Defendant DOCKET NO. 860 SUPPORT 2008 IN RE: EXCEPTIONS TO SUPPORT MASTER'S REPORT BEFORE OLER, J. ORDER OF COURT AND NOW, this 10`h day of June, 2009, upon consideration of Husband's exceptions to the Support Master's Report, and for the reasons stated in the accompanying opinion, the exceptions are dismissed and the interim order of court dated March 16, 2009, is entered as a final order of court. BY THE COURT, t,o 0 J esley Owl Jr., J. Michael R. Rundle, Esquire Support Master ?Aj _ ??_? " Domestic Relations Office -.ADennis J. Shatto, Esquire 119 Locust Street P.O. Box 11847 Harrisburg, PA 17108 Attorney for Robert G. Mason ?iane M. Dils, Esquire 1400 North Second Street First Floor, Front Harrisburg, PA 17102 Attorney for Inca D. Mason eofl'es rY%aELCCL ROBERT G. MASON, IN THE COURT OF COMMON PLEAS OF Plaintiff/Respondent CUMBERLAND COUNTY, PENNSYLVANIA V. DOMESTIC RELATIONS SECTION INCA D. MASON, PACSES NO. 448110558 Defendant/Petitioner DOCKET NO. 08-6648 CIVIL INCA D. MASON, IN THE COURT OF COMMON PLEA OF Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA V. : DOMESTIC RELATIONS SECTION ROBERT G. MASON, PACSES NO. 656110355 Defendant DOCKET NO. 860 SUPPORT 2008 IN RE: EXCEPTIONS TO SUPPORT MASTER'S REPOR" BEFORE OLER, J. OPINION and ORDER OF COURT Oler, J., June 10, 2009 In this divorce case, a husband has filed a complaint for divorce, ai filed a complaint for spousal support ' and a claim for alimony pendente lit has since elected to forgo her claim for spousal support and is proceeding or pendente lite claim only. Following a hearing before the Cumberland Co Master, the Master issued a report in which he calculated a monthly net ins i a wife has 2 The wife her alimony Support ' No. 860 Support 2008. 2 No. 08-6648 Civil Term. capacity of $1,523.00 for the wife and $1,951.00 for the husband.3 Accordingly, the husband was determined to have an alimony pendente lite obligation of $171.00 per month.4 The Master also recommended that the husband provide health insurance coverage to the wife.s An interim order of court in accordance with the Master's Report and Recommendation was thereafter entered.6 For disposition at this time are the husband's exceptions to the Support Master's Report. The husband's exceptions read as follows: 1. The Support Master erred in awarding alimony pendente lite b Wife failed to provide reliable information upon which her earnings could be determined, and fraudulently understated her earnings. 2. The Support Master erred in imputing a minimum wage a ing capacity to Wife, based upon her previous employment as a wa tress, instead of determining her actual earnings or earning capacity as an owner and operator of a restaurant, the occupation she has held r the past 14 months. 3. While the Support Master acknowledged that Wife maintained a showing higher income than that which she reported, and also that Wife operated a shopping service business, he failed to ca Wife's actual earnings or to otherwise add such earnings to her it earning capacity. 4. Based upon the most reliable evidence submitted to the Support aster, Wife's actual income as the owner and operator of a restaurant eatly exceeds the minimum wage earning capacity imputed to her. 3 Support Master's Report and Recommendation at 4 (hereinafter "Master's Rep rt"). Under Pennsylvania Rule of Civil Procedure 1910.16-2(c)(1), except as otherwise provided in the Rules, net income for the purpose of support is to be determined by a deduction from gross income o the following amounts: federal, state and local income taxes; F.I.C.A. payments and non-voluntary retirement payments; union dues; and alimony paid to the other party. a Master's Report at 4. S Master's Report at 4. 6 Interim Order of Court, dated March 16, 2009. 2 5. The Support Master failed to consider additional rental income to Wife from other employed adults residing in her household. 6. The cost of the health insurance Husband has been ordered to provide for the benefit of Wife is not reasonable. For the reasons stated in this opinion, the husband's exceptions will be dismissed, and the interim order of court dated March 16, 2009, will be entered as a fnal order of court. STATEMENT OF FACTS The plaintiff with respect to the spousal support action and the claimant with respect to alimony pendente lite is Inca D. Mason (hereinafter "Wife"), an individual residing at 208 Reno Avenue, Apartment 2, New Cumberland, Pennsylvania.g The defendant in the spousal support action and the respondent in the claim for alimony pendente lite is Robert G. Mason (hereinafter "Husband"), an individual residing at 364 Pleasant View Drive, Lot 18, Etters, Pennsylvania. The parties were married on January i 1, 2005, and had no children together. On September 25, 2008, Wife filed a complaint for spousal support.!J! Thereafter, on November 10, 2008, Husband filed a complaint in divorce. On Decem er 15, 2008, Wife filed an answer to the complaint and a claim for alimony pendente lite.i, The parties I attended a hearing on March 10, 2009, before the Cumberland County Support Master regarding the issues of spousal support and alimony pendente lite. Before presenting any Exceptions of Robert G. Mason to Report of Support Master and Interim Order, filedlli, April 1, 2009 (hereinafter "Husband's Exception No. a N.T. 4, Support Master's Hearing, March 10, 2009 (hereinafter "N.T. 3 evidence, the parties stipulated that Wife would proceed only on her claim for alimony pendente lite and would withdraw her complaint for spousal support.9 The evidence from the hearing may be summarized as follows: Husband and Wife were married on January 1, 2005, and separated in the summer of 2008.10 At the time of the Master's hearing, Husband had been a foreman for sixteen i years at Black Landscape Contracting, Inc.,u and had a gross annual income of $32,664.00.12 Husband testified that he had paid $141.67 bi-weekly for health insurance coverage on Wife in 2008,13 and that the premium increased in 2009 toll $177.44 bi- weekly for the same coverage.14 In 2007, Wife was a waitress at a restaurant located in downtown Harrisburg, Pennsylvania, and had a gross annual income of $12,563.80. 15 In February!, 2008, Wife purchased the restaurant and, in doing so, became the owner and opIrator of the 9 N.T. 3; Under Pennsylvania law, a party may not receive an order for both spousal supp rt and alimony I pendente lite simultaneously. Pa. R.C.P. 1910.16-1(c). The parties also stipulated that i entitlement to alimony pendente lite is found, the effective date of the order would be November 15, 200 . 10 Wife testified at the hearing that the parties separated in June of 2008, while Husband te?tified that they separated in August of 2008. N.T. 4, 64. " N.T. 61. 12 N.T. 61; Master's Report at 2. is N.T. 62. is N.T. 63. 15 N.T. 14. 4 business. 16 To finance the purchase, Wife took out a $65,000.00 business loan 17 and Husband acted as a guarantor on the loan. 18 At the hearing, Wife testified as to the accounting and record keeping process she used in running the business. 19 Wife testified that, to calculate her daily sales totals, she would subtract the amount of cash that was in the register at the beginning of the day from the money that was in the cash register at the end of the day,20 and then add to that total her daily credit card total.Zl She would then record the daily total in het sales ledger and would later provide the totals, along with sales receipts, to her accountant on a weekly or monthly basis.22 Wife testified that she did not deposit all of the cash receipts into the business' checking account because she used some of the cash to pay her food vendors and to buy supplies for the restaurant.23 She further testified that she took approximately $300.00 home each week to "help credit the cost from [her] personal expense. ,24 She stated that 16 N.T. 6, 66-67; Master's Report at 2 17 N.T. 10, 66. '$ N.T. 21, 66-67. 19 The court notes that Wife's testimony on this subject was rather lengthy and difficult Jo follow, and certainly demonstrated that she was still learning to run the newly acquired business. N.T. ?4-36. zo N.T. 24-27. n N.T 27. zz N.T. 8, 21, 29. zs N.T 45-47. 14 N.T. 19, 36, 41. 5 the $300.00, along with tips ranging from $5.00 to $20.00 per day, 25 was her only income from the restaurant. 26 Wife supplied ledger sheets to the Support Master reflecting gross $118,682.90 and total expenses of $105,321.61.27 She made loan amount of $1,000.00 per month starting in February, 2008, and December, 2008.28 For the same period, she paid sales tax in the amount of Based upon the numbers provided by Wife, the business operated at a However, Husband produced a second sales ledger for 2008,30 reflecting higher sales than those provided in the ledger produced by Wife. While she had in fact kept the duplicate ledger, Wife testified that she and higher sales numbers while on vacation to determine the volume of sales gross sales of $150,000.00.31 Husband, on the other hand, testified that numbers were the actual sales numbers that Wife entered onto the totaling her daily sales receipts. 32 2s N.T. 36. "N.T. 19. 27 N.T. 8-9; Plaintiff's Exhibit 1; Master's Report at 2. 28 N.T. 9-10; Plaintiff's Exhibit 1. 29 Plaintiff's Exhibit 1. 30 Respondent's Exhibit 4. 31 N.T. 49. 32 N.T. 70-71. s in 2008 of cents in the ing through 5,539.00.29 oss in 2008. substantially .miffing that I created the led to reach higher sales sheets after 6 Wife also testified that she had owned and operated a grocery delivery service up until 2005 or 2006, earning approximately $10 per customer. 33 She told the Master that she no longer operated the business and was currently shopping for only one I three months, earning $10 each trip. 34 In contrast, Husband testified that, their separation, Wife still operated the business and had been customers each week, earning $25 per person. 35 Wife further testified that she owned real estate consisting of a two- in New Cumberland, Pennsylvania. 36 She told the Master that she resided in rented the other unit to a tenant for $550.00 per month.37 Following the hearing, the Support Master issued his Recommendation. Based upon the evidence presented by both parties at Master calculated a monthly net income/earning capacity of $1,523.00 person every the time of g for three nit building )ne unit and .eport and hearing, the r Wife and $1,951.00 for Husband. With respect to Wife's earning capacity, the Master explained in his report that, although Wife presented evidence that she was earning ?ar less than minimum wage as a self-employed restaurant owner, the Master was of the opinion that 33 N.T. 15. 14 N.T. 16. 3s N.T. 66. In his Findings of Fact, the Master found that Wife operated the business in 006 and 2007, but failed to report the income for tax purposes, and that Wife continued to operate the bu iness in 2008, prior to the parties' separation. Master's Report at 2. 36 N.T. 5. 37 N.T. 13. 7 she had the present ability to earn at least minimum wage. 38 Accordingly, in calculating Wife's earning capacity, the Master used a gross income of $1,239.00 per month, representative of the minimum wage in Pennsylvania. 39 The Master also included in her earning capacity a rental income of $550.00 per month from the second unit ?n her home. Thus, the Master calculated a gross monthly income for support purposes of $1,789.00 for Wife, and, with a tax filing status of married/separate, a net monthly earring capacity of $1,523.000 Based on this figure, the Master recommended that Husb4nd have an alimony pendente lite obligation of $171.00 per month .41 The Master also recommended that Husband provide health insurance coverage to Wife.az An interim order of court was issued on March 16, 2009, implementing the Master's recommendations as follows: A. The Husband shall pay to the Pennsylvania State Collectio and Disbursement Unit as alimony pendente lite the sum of $171.0 per month. B. The Husband shall pay on arrearages the additional sum of $29.00 per month. I 38 With regard to her income in 2008, the Master stated as follows: "She is currently self-employed and has offered evidence that her net monthly profit from February through December, 2008 has been approximately $1,215.00. This, however, does not include her obligation to pay $1,000.0 per month on a business loan which was utilized to finance the purchase of a restaurant." The Master also noted that, in 2007, as a waitress at the restaurant, she demonstrat d the ability to earn $12,563.80. Although this figure was still below minimum wage, Master opined th t she currently had the ability to earn more than that. 39 Master's Report at 4. 40 Master's Report at 4. 41 Master's Report at 4. 42 Master's Report at 4. 8 C. The Husband shall provide health insurance coverage for the benefit of his Wife as is available to him through employment or other group coverage at a reasonable cost. D. The effective date of this order is November 15, 2008. E. The Wife's complaint for spousal support is dismissed. Husband's exceptions to the Support Master's Report were filed on April 1, 2009. DISCUSSION Application of Law Review of Exceptions to Support Master's Report. The standard of review of a support master's report and recommendation is well settled. While the report "is to be given the fullest consideration, especially with regard to the credibility of witnesses," the findings and conclusions are advisory rather than binding. Goodman v. Goodman, 375 Pa. Super 504, 507, 544 A.2d 1033, 1035 (1988); see McCurdy v. McCurdy, No. 02-0097 Support (slip op.) (Cumberland Co. 2002) (Hess, J.). Thus, with respect to the issues raised by exceptions to a master's report, "[i]t is the sole province and responsibility of the [trial] court to set an award of support, however much it may choose ?o utilize the master's report." Goodman v. Goodman, 375 Pa. Super. 504, 507-08, 1035 (1988). Although the court will afford great deference to the support master's report, the court is not bound by them. Tagnani v. Super. 596, 600, 654 A.2d 1136, 1138 (1995). The reviewing court to make a complete and independent review of all evidence, including an weight and credibility to be given to the testimony of the witnesses. A.2d 1033, made in the Cni, 439 Pa. has a duty ilysis of the ioodman v. 9 Goodman, 375 Pa. Super. 504, 507, 544 A.2d 1033, 1035 (1988); Gomez v. Gomez, 11 Phila. Co. Reptr. 211, 226-27 (1984). With specific reference to the credibility of witnesses, however,; it must be remembered that in such cases it is the master who had "the opportunity tolobserve and assess the behavior and demeanor of the [witnesses]." Moran v. Moran, 2 455, ¶9, 839 A.2d 1091, 1095. In this respect, the master was in a better th[e] court to pass upon the credibility of [the] witnesses." Wiegand v, Super. 72, 74, 393 A.2d 722, 723 (1978). Determination of Alimony Pendente Lite. "Alimony pendente lite" "an order for temporary support granted to a spouse during the pendency annulment proceeding." 23 Pa. C.S. §3103. Alimony pendente lite is temporary and is available to those who demonstrate the need for professional services during the pendency of the proceedings. Jayne v. 13 PA Super position that 2nd, 259 Pa. s defined as a divorce or oigned to be renance and one, 443 Pa. Super. 664, 678-79, 663 A.2d 169, 176 (1995). Factors to consider in I determining entitlement to an award of alimony pendente lite include the separate incom, a and estate of the claimant, the ability of the other party to pay, and the character, situation and surroundings of the parties. Litmans v. Litman, 449 Pa. Super. 209, 224, 6t3 A.2d 382, 389 (1996). "In attempting to determine the net income and earning capadity of a sole owner of a business, a court is faced with special difficulties." Weitzel v.Shilling, 52 Cumberland L.J. 211 (2003); Olafsson v. Olafsson, 44 Cumberland L.J. 252 259 (1965), aff'd, 451 Pa. Super. 612, 678 A.2d 840 (1996); see Murphy v. Murphy, 4110 Pa. Super. 10 146, 154, 599 A.2d 647, 651 (1991); cf. Pacella v. Pacella, 342 Pa. Super. 178, 492 A.2d 707 (1985). If a claimant is found to be entitled to an award of alimony pendente lite, the amount of the award is calculated pursuant to the support guidelines in the sjame manner as an award for spousal support. Little v. Little, 47 Cumberland L.J. !,131 (1998). Additionally, Section 3702 of the Divorce Code, pertaining to alimony p?ndente lite, counsel fees and expenses, provides that "the court shall also have the autho ity to direct that adequate health and hospitalization insurance coverage be maintained for the dependent spouse pendente lite."43 Application of Law to Facts The difficulties in trying to determine the net income and earning capacity of a sole owner of a business are evident in the present case. After a careful review of the testimony and exhibits from the hearing, the court finds itself in agreem nt with the Support Master's calculation of Wife's net income and earning capacity for purposes of alimony pendente lite. First, with regard to Husband's contention that the M?ster erred in failing to determine Wife's actual earnings from the operation of her it may be noted that (a) Wife made less than minimum wage in 2007 as a with virtually no training, Wife became the owner and sole operator of a in 2008, (c) after only a year in the business, Wife testified and presented " 23 Pa. C.S. §3702. business, .tress, (b) business :nce as to 11 the business' earnings, and (d) the Support Master, who is in the best position to assess the evidence and credibility of a witness, credited the evidence presented by Wife. Second, with regard to Husband's contention that the Master erred iin failing to consider additional rental income to Wife from other adults residing in her household and additional income from her shopping service business, it may be noted that,) (a) with the exception of the $550.00 rental income Wife testified to receiving, provide the Master with any additional 2008 rental figures, and (b) an as Wife had additional income from the shopping business in 2008 would have speculative on the part of the Master, given the record produced at the Rarely can net income/earning capacity be determined to a on the records produced in cases of the present type. Thus, to the monthly income of the Wife rises above the Master's calculation, such circumstance may provide a basis for a modification of order. For the foregoing reasons, the following order will be entered: OIRDER OF COURT ind did not mption that een entirely ;al certainty that future change of AND NOW, this 10`" day of June, 2009, upon consideration of Husband's exceptions to the Support Master's Report, and for the reasons st ted in the accompanying opinion, the exceptions are dismissed and the interim order of court dated March 16, 2009, is entered as a final order of court. 12 Michael R. Rundle, Esquire Support Master Domestic Relations Office Dennis J. Shatto, Esquire 119 Locust Street P.O. Box 11847 Harrisburg, PA 17108 Attorney for Robert G. Mason Diane M. Dils, Esquire 1400 North Second Street First Floor, Front Harrisburg, PA 17102 Attorney for Inca D. Mason BY THE COURT, s/ J. Wesley Oler, Jr. J. Wesley Oler, Jr., J. 13 FIL Fr,)- i';= CF ?Y OF TIE 2^(!13 rU n. r, ` t t A` i1? t'?l?t ? L l?) f c ?,'? A LAW OFFICES OF DILS & DILS DIANE M. DILS, ESQUIRE Attorney I.D. No. 71873 1400 North Second Street Harrisburg, PA 17102 Telephone No. (717) 232-9724 Attorney for Defendant, Inca D. Mason ROBERT G. MASON, Plaintiff vs. INCA D. MASON Defendant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA No. 2008-6648 Civil Term CIVIL ACTION - LAW IN DIVORCE PETITION TO WITHDRAW AS COUNSEL AND NOW, this day of August, 2009, comes Diane M. Dils, Esquire, counsel of record for the Defendant, Inca D. Mason, and respectfully avers the following: 1. Your Petitioner is Diane M. Dils, Esquire, whose office is located at 1400 North Second Street, Harrisburg, Pennsylvania 17102. 2. Your Petitioner is the attorney of record for the Defendant, Inca D. Mason, an adult individual current residing at 208 Reno Avenue, Apartment #2, New Cumberland, PA 17070. 3. The Plaintiff, Robert G. Mason, is represented by Attorney Dennis J. Shatto, Esquire, whose office is located at 119 Locust Street, P.O. Box 11847, Harrisburg, PA 17108-1847. 4. Inca D. Mason has indicated to your Petitioner that she is unable to financially continue to engage your Petitioner as her attorney. 5. Inca D. Mason has contacted Legal Aide sources and has learned that she will qualify for legal assistance. 6. There is no animosity between Inca D. Mason and your Petitioner, Diane M. Dils, Esquire, but there is simply an inability by Inca D. Mason to financially retain your Petitioner for continued representation. 7. Inca D. Mason will not be harmed by permitting Diane M. Dils, Esquire to withdraw as counsel and will not be materially adversely affected by the same. 8. There are no hearings currently scheduled in this matter. WHEREFORE, your Petitioner, Diane M. Dils, Esquire, respectfully prays your Honorable Court to grant her request to withdraw as counsel on behalf of the Defendant, Inca D. Mason. itted, Y: Diane M. Dils, Esquire 1400 North Second Street Harrisburg, PA 17102 (717) 232-9724 I.D. No. 71873 VERIFICATION I verify that the statements made in this Petition to Withdraw as Counsel 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. Diane M. T)ils, Esquire oe,<g//,-4l,Oy CERTIFICATE OF SERVICE I, Diane M. Dils, Esquire, hereby certify that a true and correct copy of the within Petition to Withdraw as Counsel has been served upon the following individuals by first class, United States mail, postage prepaid, by depositing same at the post office in Harrisburg, Pennsylvania, on the day of August, 2009 addressed as follows: Dennis J. Shatto, Esquire 119 Locust Street P.O. Box 11847 Harrisburg, PA 17108-1847 Inca D. Mason 208 Reno Avenue Apartment #2 New Cumberland, PA 17070 Diane M.'Dils, Esquire 1400 North Second Street Harrisburg, PA 17102 (717) 232-9724 I.D. No. 71873 Date: August 11, 2009 LE 12 ©J AUG 13 2009 ? LAW OFFICES OF DILS & DILS DIANE M. DILS, ESQUIRE Attorney I.D. No. 71873 1400 North Second Street Harrisburg, PA 17102 Telephone No. (717) 232-9724 Attorney for Defendant, Inca D. Mason ROBERT G. MASON, IN THE COURT OF COMMON PLEAS Plaintiff CUMBERLAND COUNTY., PENNSYLVANIA VS. No. 2008-6648 Civil Term INCA D. MASON CIVIL ACTION - LAW Defendant IN DIVORCE RULE TO SHOW CAUSE AND NOW, this 13K day of A ,, {-?s? , 2009, upon presentation and consideration of the within Petition to Withdraw as Counsel, it is hereby ordered that Rule is ssued upon the Defendant, Inca. D. Mason and P?amis 4. , to show cause why, if any, said Petition should not be granted. RULE returnable Zo days after ?.' c J 2iC s deg Distribution on Next Page: BY THE COURT: z. OF THREE VPPOTI T ARY ZN9 AUG 14 PM t.- 3 1 PeNocvviw Distribution: -? ?- y ' 0 q Diane M. Dils, Esquire, 1400 North Second Street, Harrisburg, PA 17102 Dennis J. Shatto, Esquire, 119 Locust Street, P.O. Box 11847, Harrisburg, PA 17108-1847 Inca D. Mason, 208 Reno Avenue, Apartment #2, New Cumberland, PA 17070 OF THE T Z819 AUG 14 PM 2: 31 calm cl %, fi LAW OFFICES OF DILS & DILS DIANE M. DILS, ESQUIRE Attorney I.D. No. 71873 1400 North Second Street, First Floor, Front Harrisburg, PA 17102 Telephone No. (717) 232-9724 Attorney for Defendant, Inca D. Mason ROBERT G. MASON : IN THE COURT OF COMMON PLEAS Plaintiff : CUMBERLAND COUNTY, PENNSYLVANIA VS. NO. 2008-6648 Civil Term INCA D. MASON : CIVIL ACTION -LAW Defendant : IN DIVORCE MOTION TO MAKE RULE ABSOLUTE AND NOW this day of September, 2009 comes your Diane M. Dils, Esquire, and respectfully avers the following: 1. Your Movant is Diane M. Dils, Esquire, whose office is located at 1400 North Second Street, Harrisburg, PA 17102. 2. Your Movant is Counsel of Record for the Defendant, Inca D. Mason, in the above matter. 3. The Plaintiff, Robert G. Mason is represented by attorney Dennis J. Shatto, whose office is located at 119 Locust Street, P.O. Box 11847, Harrisburg, PA 17108-1847. 4. Your Movant filed a Petition to Withdraw as Counsel on August 12, 2009 and as a result of the same, a Rule to Show Cause was entered, dated August 13, 2009 issuing a Rule upon the Defendant, Inca D. Mason, to show cause why, if any, said Petition should not be granted and requiring the Rule Returnable twenty (20) days after date of service of said Order. 5. Attached hereto and marked Exhibit "A" is a Return Receipt card signed by the Defendant, Inca D. Mason confirming receipt of the Rule to Show Cause and Petition to Withdraw as Counsel dated August 22, 2009. 6. Twenty days has expired from the service of the Rule to Show Cause and Petition to Withdraw of Counsel upon the Defendant, Inca D. Mason. 7. As of the filing of this Motion, there has been no answer filed by. the Defendant, Inca D. Mason. WHEREFORE, your Movant, Diane M. Dils, Esquire, respectfully prays Your Honorable Court to make said Rule absolute and grant her request to withdraw as counsel on behalf of the Defendant, Inca D. Mason. Z Res By s bmitted, BY: '---- /Cwlane M. Dils, Esquire 1400 North Second Street Harrisburg, PA 17102 (717) 232-9724 I.D. No. 71873 ¦ OWnpkb MM 1, 2, and 9. Also complete Item 4 x Restricted Delivery is desired. • Print your trams and address on the reverse so that we can return the card to you. • Aftch this card to the back of the mailpiece, or on the front N space permits. 1. Article Addressed to: A. ^^SigrzJ X0 Agwrt Addra B. R ed by (Printed Name) C..We of w D. Is delivery address do eM from item 1t 0 Yes If YES, enter delivery address below: 0 No V C7 3. ser'owype Certified Mail 0 Express Mail 0 Registered 0 Return Receipt for MerciwxW 0 Insured mail 0 C.O.D. 4. Restricted Delivery? (Exha Fee) 0 Yes 2. Article Moto (> ww*ttbwtawero.w, 7008 1830, 0.003 6873 6628 PS Form 3af 1, rW! nWy 2004 Domeetic Retum Receipt 109595-02-WI 540 - --- --- ------ EXHIBIT "A" VERIFICATION I verify that the statements made in this Motion to Make Rule Absolute 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. r l DIANE M. DILS, ESQUIRE Date: `l '( g--G 4) CERTIFICATE OF SERVICE I, Diane M. Dils, Esquire, hereby certify that a true and correct copy of the within Motion to Make Rule Absolute has been served upon the following individuals, by first class, United States mail, by placing a copy of the same at the post office in Harrisburg, Pennsylvania, on this day of , 2009, addressed as follows: Inca D. Mason Dennis J. Shatto, Esquire 208 Reno Avenue, Apartment #2 119 Locust Street New Cumberland, PA 17070 P.O. Box 11847 Harrisburg, PA 17108-1847 B 1400 North Second Street First Floor, Front Harrisburg, PA 17102 (717) 232-9724 I.D. No. 71873 Date: September JW, 2009 SEP 2 2 20096 LAW OFFICES OF DILS & DILS DIANE M. DILS, ESQUIRE Attorney I.D. No. 71873 1400 North Second Street, First Floor, Front Harrisburg, PA 17102 Telephone No. (717) 232-9724 Attorney for Defendant, Inca D. Mason ROBERT G. MASON : IN THE COURT OF COMMON PLEAS Plaintiff : CUMBERLAND COUNTY, PENNSYLVANIA VS. NO. 2008-6648 Civil Term INCA D. MASON : CIVIL ACTION -LAW Defendant : IN DIVORCE ORDER OF COURT AND NOW, this 1day of2009, upon presentation and consideration of the within Motion to Make Rule Absolute, it is hereby Ordered that said Motion is granted and the Movant, Diane M. Dils, Esquire is hereby withdrawn as Counsel of Record for Defendant, Inca D. Mason, in the above-captioned matter. Distribution on Next Page: Te T A T TT TT /\ v T T 'A'f lOMEYS AT LAW 14 6 NTH?QN? STREET (FIRST FLOOR FRONT) ??;,, , ` HAR I B'dR ,?j'ENNSYLVANIA 17102 ARTHUR K. DILS ?? - PHONE: (717) 233-8743 DIANE M. DILS ;` ) FAX: (717) 233 2567 Di tribution: ne M. Dils, Esquire, 1400 North Second Street, Harrisburg, PA 17102 ennis J. Shatto, Esquire, 119 Locust Street, P.O. Box 11847, Harrisburg, PA 17 08-1847 nca D. Mason, 208 Reno Avenue, Apartment #2, New Cumberland, PA 17070 IN THE COURT OF COMMON PLEAS OF CL-,BERLAND COUNTY, PENNSYLVANIA ROBERT G. MASON, Plaintiff VS. INCA D MASON, NO. 2008-6648 Civil Tern MOTION FOR APPOINT`N4T OF MASTER Robert G. Mason (Plaintiff) (NxUbv&Y%X), moves the court to appoint a master with respect to the following claims: (X ) Divorce (X ) Distribution of Property ( ) Annulment ( ) Support (X ) Alimony (X ) Counsel Fees ( ) Alimony Pendente Lite (X ) Costs and Expenses and in support of the motion states: (1) Discovery is complete as to the claims(s) for which the appointment of a master is requested. (2) The defendant (has) (i waft) appeared in the action (by her attorney, Diane M. Dils** ,Esquire). (3) The staturory ground(s) for divorce (gx) (are) i =t-ri Pyal-) breakdoim and indeanities (4) Delete the inapplicable paragraph(s): (a) ' (b) An agreement has been reached with respect to the following claims: none (c) The action is contested with respect '-o the following claims: distribution of property, alimony, counsel fees, costs and expenses (5) The action (involves) ( ) complex issues of law or fact. (6) The hearing is expected to take nne ( (days). (7) Additional information, if any. relevant to the motion: ted a1imnnv nandente lite has been awarded to Defendant. DefenAant is not currently repreS by counsel. Date: ORDER APPOINTING MASTER &ND NOW s 2009 , _ is appointed master with respect to the following claims: for (Plainti-i) (Munfluuwe? Esquire, By the Court: i ** Her petition to withdraw as counsel was granted by order dated 9/28/09. FIL D , -'r"I E OF T'? PPO"I NOTAPY 2009 OCT -2 PM 2: 42 CUf , ;1i?NTY PF+ N! LVA^?!A IN THE COURT OF COMP-ON PLUS OF CUMBERLAND COUNTY, PENNSYLVANIA ROBERT G. MASON, Plaintiff VS. INCA D. MASON, NO. 2008-6648 Civil Terms MOTION FOR APPOIN=T OF MASTER Robert G. Mason (Plaintiff) (UNKI)MUS), moves the court to appoint a master with respect to the following claims: (X ) Divorce (X ) Distribution of Property ( ) Annulment ( ) Support (X ) Alimony (X ) Counsel Fees ( ) Alimony Pendente Lite (X ) Costs and Expenses and in support of the motion states: (1) Discovery is complete as to the claims(s) for which the appointment of a master is requested. (2) The defendant (has) ( =k) appeared in the action (7A11? (by her attorney, Diane M. Dils** ,Esquire). (3) The staturory ground(s) for divorce (zx) (are) ;rrPt-r;PVahle breakdown and indecnities (4) Delete the inapplicable paragraph(s): (a) T-ky (b) An agreement has been reached with respect to the following claims: none (c) The action is contested with respect to the following claims: distribution of property, alimony, counsel fees, costs and expenses (5) The action (involves) ( ) complex issues of law or fact. by counsel. Date: Q'30- q At-r-oraey for (Plaintiff) ** Her petition to withdraw as counsel was granted by order dated 9/28/Uy. A (6) The hearing is expected to take nan ( (days). (7) Additional information, if any. relevant to the motion: lite has been awarded to Defendant. DeferAant is not currently represe . d In ORDER APPOINTING MASTER .AND :tOW? )(-?&a A- 6 , 2009, f ? ? ? Esquire, is appointed master with respect to the following claims: aZ12?,IA6 TIN- 2009 OCT -2 PH 2.41'09 OCT `6 P 4: Q 7 GUo ' GU INCA D. MASON, Plaintiff VS. ROBERT G. MASON, Defendant THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - DIVORCE NO. 08-6648 CIVIL TERM IN DIVORCE PACSES CASE NO: 448110558 ORDER OF COURT AND NOW, this 23rd day an existing Alimony Pendente Lite 13 North Hanover Street, Carlisle, until dismissed by the Court. If you against you. You are further ordered to (1) a true copy of your m, (2) your pay stubs for the (3) the Income and Exper 1910.11. (4) verification of child c, (5) proof of medical cove IF you fail to appear for your arrest. Copies mailed to: Petitioner Respondent Diane M. Dils, E Dennis J. Shatto, Date of Order: )f March, 2010, a petition has been filed against you, Inca D. Mason, to modify )rder. You are ordered to appear in person at the Domestic Relations Section, ennsylvania, on April 13, 2010 at 9:00 A.M. for a conference and to remain fail to appear as provided in this Order, an Order of Court may be entered to the conference: recent Federal Income Tax Return, including W-2's as filed eceding six (6) months Statement attached to this order, completed as required by the Rule expenses e which you may have, or may have available to you conference or bring the required documents, the Court may issue a warrant for BY THE COURT, '000?0???00-01?? Albert H. asland., Judge YOU HAVE THE RIGHT TO A L WYER, WHO MAY ATTEND THE CONFERENCE AND REPRESENT YOU. IF YOU DO NOT HAVE A LAWYER OR CANNOT AFFORD ONE, GO TO OR TELEPHONE THE OFFICE SET FORTH BELOW T FIND OUT WHERE YOU MAY GET LEGAL HELP. C' •C ?,'.j CG ?a:4010Z BERLAND COUNTY BAR ASSOCIATION 2 LIBERTY AVE. CARLISLE, PENNSYLVANIA 17013 (717) 249-3166 cc361 kdIVIC11" uvun 3W. J0 1 In the Court of Comon Pleas of CUMBERLAND County, Pennsylvania DOMESTIC RELATIONS SECTION MAR 2 2 2010 INCA D. MASON ) Docket Number 08-6648 CIVIL Plaintif ) Vs. ) PACSES Case Number 448110558 ROBERT G. MASON ) Defend t ) Other State ID Number 1. The petition of represents that on support of INCA D. MASON 7? 1 C7 0 [TION FOR MODIFICATION #- T EXISTING SUPPORT ORDER M .. w C, cn ROBERT G. MASON respectfully 16, 2009 , an Order of Court was entered for the A true and correct 4opy of the order is attached to this petition. Service Type M Form OM-501 Worker ID 21205 MASON V. MASON PACSES Case Number: 448110558 2. Petitioner is entitled t 0 increase 0 decrease Xu termination 0 reinstatement 0 other of this circumstance: WHEREFORE, Petit because of the following material and substantial change(s) in requests that the Court modify the existing order for support. Petitioner Attorney for Petitioner I verify that the stat that false statements herein unsworn falsification to aul lel? /& 7'/ Date tits made in this complaint are true and correct. I understand made subject to the penalties of 18 Pa. C.S. § 4904 relating to Petitioner Page 2 of 2 Form OM-501 Service Type M Worker ID 21205 ROBERT G. MASON, IN THE COURT OF COMMON PLEAS OF Plaintiff/Respondent CUMBERLAND COUNTY, PENNSYLVANIA VS. CIVIL ACTION - DIVORCE NO. 08-6648 CIVIL TERM ?., INCA D. MASON, IN DIVORCE c Defendant/Petitioner PACSES CASE: 448110558 ORDER OF COURT AND NOW to wit, this 13th day of April, 2010, it is hereby Ordered th at Plaintifff-P Respondent's Petition for termination of the Alimony Pendente Lite is dismissed, without prejudice, pursuant to no substantial change in circumstance nor amount in the calculated amount. The Order of March 16, 2009 stands in its entirety. This Order shall become final twenty (20) days after the mailing of the notices of the entry of the Order to the parties unless either party files a written demand with the Domestic Relations Section for a hearing de novo before the Court. BY THE COURT: Albert H. Masland, J. DRO: R.J. Shadday xc: Petitioner Respondent Diane M. Dils, Esq. Dennis J. Shatto, Esq. Form OE-001 Service Type: M Worker: 21005 Dennis J. Shatto, Esquire Cleckner and Fearen Attorney ID ##25675 119 Locust Street P. 0. Box 11847 Harrisburg, PA 17108-1847 717-238-1731 Attorney for Plaintiff, Robert G. Mason 20{0 H. -3 Pif I: ;8 ,.. , y ROBERT G. MASON, IN THE COURT OF COMMON PLEAS OF Plaintiff/Respondent CUMBERLAND COUNTY, PENNSYLVANIA vs. NO. 08-6648 CIVIL TERM INCA D. MASON, IN DIVORCE Defendant/Petitioner PACSES CASE: 448110558 REQUEST FOR BEARING DE NOVO Plaintiff /Respondent, Robert G. Mason, by and through his attorneys, Cleckner and Fearen, hereby appeals from the Order of Court dated April 13, 2010, dismissing his petition for termination or modification of the previous award for alimony pendente lite, and requests a hearing de novo before the Court. Plaintiff/Respondent contends that said order is in error because it effectively results in a substantial increase in his monetary obligation without any factual justification. Date: /vGo,7 3 ,, 2?al o Respectfully submitted, CLECKNER AND AREN By Dennis J. Shatto, Esquire Pa. Attorney ID 25675 119 Locust Street P. 0. Box 11847 Harrisburg, PA 17108-1847 717-238-1731 Attorneys for Plaintiff/Respondent, Robert G. Mason CERTIFICATE OF SERVICE I, DENNIS J. SHATTO, hereby certify that on this day, I served a true and correct copy of the foregoing document upon the person indicated below, by depositing same in the United States mail, postage prepaid, addressed as follows: Inca D. Mason 208 Reno Avenue, Apt. 2 New Cumberland, PA 17070 CLECKNER AND EAREN Date: 3 Zolb By Dennis J. Shatto, Esquire PA Attorney Id. #25675 119 Locust Street P. 0. Box 11847 Harrisburg, PA 17108-1847 717-238-1731 In the Court of Common Pleas of CUMBERLAND County, Pennsylvania DOMESTIC RELATIONS SECTION Docket Number PACKS Case Number Other State ID Number ORDER OF COURT 08-6648 CIVIL C c? 448110558 z?,': C.. .t .1 N 0 V , C) You, INCA D. MASON, of Apartment 2,208 Reno Avenue, New Cumberland, INCA D. MASON, Defendant/Petitioner vs. ROBERT G. MASON, Plaintiff/Respondent Pennsylvania 17070-2271-02 are ordered to appear at the Domestic Relations hearing room, c/o Hearing Room, Domestic Relations Office, 13 North Hanover Street, Carlisle, Pennsylvania 17013 on the 25`" of May, 2010, at 8:30 a.m., for a hearing. You are further required to bring to the hearing: 1. a true copy of your most recent Federal Income Tax Return, including W-2s, as filed, 2. your pay stubs for the preceding six (6) months, 3. the Income Statement and the appropriate Expense Statement, if required, attached to this order, completed as required by Rule 1910.11(c), 4. verification of child care expenses and, 5. proof of medical coverage which you may have, or may have available to you, 6. information relating to professional licenses, 7. other: f'Y -?c CM-509 MASON V. MASON PACSES Case Number 448110558 If you fail to appear for the hearing or to bring the required documents, the court may issue a warrant for your arrest and/or enter an interim Support order. THE APPROPRIATE COURT OFFICER MAY ENTER AN ORDER AGAINST EITHER PARTY BASED UPON THE EVIDENCE PRESENTED WITHOUT REGARD TO WHICH PARTY INITIATED THE SUPPORT ACTION. BY THE COURT: Date of Order: S y -1 O Albert H. Masland, JUDGE YOU HAVE THE RIGHT TO A LAWYER, WHO MAY ATTEND THE HEARING AND REPRESENT YOU. IF YOU DO NOT HAVE A LAWYER, GO TO OR TELEPHONE THE OFFICE SET FORTH BELOW. THIS OFFICE CAN PROVIDE YOU WITH INFORMATION ABOUT HIRING A LAWYER. IF YOU CANNOT AFFORD TO HIRE A LAWYER, THIS OFFICE MAY BE ABLE TO PROVIDE YOU WITH INFORMATION ABOUT AGENCIES THAT MAY OFFER LEGAL SERVICES TO ELIGIBLE PERSONS AT A REDUCED FEE OR NO FEE. Cumberland County Bar Association 32 Bedford Street Carlisle, PA 17013-3302-32 (717) 249-3166 AMERICANS WITH DISABILITIES ACT OF 1990 The Court of Common Pleas of Cumberland County is required by law to comply with the Americans with Disabilities Act of 1990. For information about accessible facilities and reasonable accommodations available to disabled individuals having business before the Court, please contact our office at (717)240-6225. All arrangements must be made at least 72 hours prior to any hearing or business before the court. You must attend the scheduled hearing. In the Court of Common Pleas of CUMBERLAND County, Pennsylvania DOMESTIC RELATIONS SECTION INCA D. MASON, ) Docket Number 08-6648 CIVIL Defendant/Petitioner ) VS. ) PACSES Case Number 448110558 ROBERT G. MASON, ) Other State ID Number Plaintiff/Respondent ) ORDER OF COURT You, ROBERT G. MASON, c/o Diane Signor, 365 Pleasant View Drive, Etters, Pennsylvania 17319-9522-99, are ordered to appear at the Domestic Relations hearing room, c/o Hearing Room, Domestic Relations Office, 13 North Hanover Street, Carlisle, Pennsylvania 17013 on the 25th of May, 2010, at 8:30 a.m., for a hearing. You are further required to bring to the hearing: 1. a true copy of your most recent Federal Income Tax Return, including W-2s, as filed, 2. your pay stubs for the preceding six (6) months, 3. the Income Statement and the appropriate Expense Statement, if required, attached to this order, completed as required by Rule 1910.11(c), 4. verification of child care expenses and, 5. proof of medical coverage which you may have, or may have available to you, 6. information relating to professional licenses, 7. other: CM-509 MASON V. MASON PACSES Case Number 448110558 If you fail to appear for the hearing or to bring the required documents, the court may issue a warrant for your arrest and/or enter an interim Support order. THE APPROPRIATE COURT OFFICER MAY ENTER AN ORDER AGAINST EITHER PARTY BASED UPON THE EVIDENCE PRESENTED WITHOUT REGARD TO WHICH PARTY INITIATED THE SUPPORT ACTION. BY THE COURT: Date of Order: S- y -l Albert H. Masland, JUDGE YOU HAVE THE RIGHT TO A LAWYER, WHO MAY ATTEND THE HEARING AND REPRESENT YOU. IF YOU DO NOT HAVE A LAWYER, GO TO OR TELEPHONE THE OFFICE SET FORTH BELOW. THIS OFFICE CAN PROVIDE YOU WITH INFORMATION ABOUT HIRING A LAWYER. IF YOU CANNOT AFFORD TO HIRE A LAWYER, THIS OFFICE MAY BE ABLE TO PROVIDE YOU WITH INFORMATION ABOUT AGENCIES THAT MAY OFFER LEGAL SERVICES TO ELIGIBLE PERSONS AT A REDUCED FEE OR NO FEE. Cumberland County Bar Association 32 Bedford Street Carlisle, PA 17013-3302-32 (717) 249-3166 AMERICANS WITH DISABILITIES ACT OF 1990 The Court of Common Pleas of Cumberland County is required by law to comply with the Americans with Disabilities Act of 1990. For information about accessible facilities and reasonable accommodations available to disabled individuals having business before the Court, please contact our office at (717)240-6225. All arrangements must be made at least 72 hours prior to any hearing or business before the court. You must attend the scheduled hearing. Robert G. Mason Plaintiff ZD1 fl ?f ' -6 PH 12: i ? /9Q 0. 33 Inca D. Mason Ct1Pv? . 11Y Civil Action-Law Defendant NO: 2008-6648 Civil r? ??1D Inca D. Mason (Defendant) respectfully asks the Divorce Master to distribute the said properties accordingly. Marital assets: $7,000.00: the plaitiff took from business known as Casa Cafe located at 19 S 3rd st. harissburg, pa 17101 (judgement # 10-6290 civil term $65,000 still oweing $56,812.79 which includes principle and interest. Safe: containing 2007 taxes for both parties, life insurance policies, living wills, ect. Tools: tool boxes with tools both parties had one now plaintiff has both. Coy fish in pond Robert Mason 401K with blacklandscape and primerica Non-Marital Assets: (belonging to Defendant ) 208 Reno Ave Apt. 2 New Cumberland, PA 17070. Blue & Gold Macaw (Nyla), Old money with coins--$400.00 in $2.00 Bills, large Silver Dollars, fifty cent pieces, Gold dollar bills-made into rings, shirts, boots, bowties etc. Money from other countries, coins in cases never opened.,assorted quarters, dimes, nickels, pennies (silver pennies), horse money(all in total face value($1,200.00). Quarter Book Collection with all 50 states (minus the back page). Photo Book- A wedding the Defendant was in along with picure of the Defendant when she was a child and her mother was still alive, photos that were on the wall (family picture with Defendant and her children,only one contains picture of the Plaintiff). Respectfully the Defendant asks the Divorce Master to allow the Plaintiff to continue to provide the Defendant with Alimony and Medical Insurance. And also to consider awarding the Defendant an additional $5,000.00 from the Plaintiff for damages and replacement of personal belongings.(3 months after the seperation the Plaintiff used his key to Defendants home to enter upon when no one was home to take all belongings in the home and destroying some of the property, leaving the Defendant without belongings or a vehicle.) - '?J' - XVD-UY\ cc: Dennis Shatto, Esq. Dennis J. Shatto, Esquire Cleckner and Fearen Attorney ID #25675 119 Locust Street P. 0. Box 11847 Harrisburg, PA 17108-1847 717-238-1731 Attorney for Plaintiff, Robert G. Mason r F.1t ;. `}-' 11C 7 R u l JNTY ROBERT G. MASON, Plaintiff vs. INCA D. MASON, Defendant IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 2008-6648 Civil Term CIVIL ACTION - LAW IN DIVORCE PLAINTIFF'S PRE-TRIAL STATEMENT AND NOW, comes the Plaintiff, by and through his attorneys, Cleckner and Fearen, and files the following pre-trial statement: 1. List of Assets A. Marital Assets Date of Description Value Valuation Liens 208 Reno Ave., Borough National City Mortgage Co. of New Cumberland Mid Penn Bank Portion of Pension Plans (H&W) Macaw $2,500.00 -0- Coy $1,600.00 -0- B. Non-Martial Assets Date of Description Owner Value Valuation Liens Tools, ladder, H -0- snowblower 2. Expert Witnesses Plaintiff has not yet retained any expert witnesses. Unless the parties can agree, it may be necessary for Plaintiff to retain an appraiser to provide an opinion of the value of the real estate on Reno Avenue, or the increase in value during the marriage. It may also be necessary to provide an opinion of the value of the marital portion of pensions. 3. Testimony At this time, Plaintiff does not anticipate calling any witness, other than himself. 4. List of Exhibits 1. Deed to 208 Reno Avenue, New Cumberland Borough 2. Mortgage to National City Mortgage Co. 3. Mortgage to Mid Penn Bank 4. Other Mid Penn Bank loan documents relating to the restaurant business 5. Partial record of receipts of the restaurant business 6. Pension plan documents 7. Automobile titles - 2 - S. Income Attached is a copy of Plaintiff's 2009 W-2 form. 6. Expenses At this time, Plaintiff does not anticipate offering testimony as to his expenses. 7. Pension or Retirement Benefits The marital portion of pension benefits has not yet been determined. It is not expected to be substantial. 8. Counsel Fees Plaintiff has not filed a claim for counsel fees. 9. Disputed Personal Property Plaintiff cannot yet determine whether there will be any significant dispute about the value of tangible personal property. 10. Debt Date Initial Lender Incurred Amount Purpose Balance National City Mortgage 4/6/00 $72,462.00 Real Estate ? Co. Purchase Mid Penn Bank 2/4/08 $65,000.00 Business Purchase $56,812.79 Citi Financial 2008 $7,000.00 Business Purchase; working capital - 3 - 11. Proposed Resolution of Economic Issues Plaintiff proposes that: 1. His tools, ladder and snowblower, which are all his non- marital property, be returned to him; 2. The value of the macaw, coy, and increase in value of the Reno Avenue property be divided equally. 3. Each party retains his or her pension plan. 4. Any and all other marital property should be divided equally. 5. Plaintiff should be repaid the $7,000.00 he loaned Defendant as working capital. 6. Plaintiff should be released from any debt associated with the acquisition of the restaurant business. Defendant acquired the restaurant in February, 2008, for $65,000, which was borrowed from Mid Penn Bank. Plaintiff borrowed $7,000.00 from Citi Financial and loaned it to Defendant for working capital. She pledged the Reno Avenue property as security, and Plaintiff executed a guaranty. At the time the parties separated in October, 2008, the restaurant business was profitable and is believed to have had value substantially in excess of the purchase price. Plaintiff had nothing to do with the restaurant operation post-separation, and for reasons unknown to him, Defendant simply closed it down in October or November of 2009. Recently, Mid Penn Bank entered judgment against both parties in the amount of $56,812.79. Plaintiff was not advised that Defendant intended to close the restaurant. He was not given the opportunity - 4 - to operate it or try to sell it. Defendant unilaterally dissipated the value of the restaurant and should be solely responsible for all outstanding debt. Respectfully submitted, CLECKNER AND FEAREN Date: May 2010 By /11141'? ennis J. Shatto, Esquire Pa. Attorney ID 25675 119 Locust Street P. O. Box 11847 Harrisburg, PA 17108-1847 717-238-1731 Attorneys for Plaintiff, Robert G. Mason - 5 - Copy C-For EMPLOYEE'S RECORDS (See 41-0852411 Notce t Em I n the back of Co B. a Employee's soc. sec. no. 1 Wages, tips, other comp. 2 Federal income tax withheld 37472-29 3120-98 204-54-7894 3 Social security wages 4 Social security tax withheld b Employer ID number (EIN) 39444-55 2445.57 5 Medicare wages and tips 6 Medicare tax withheld 25-1753576 39444.55 571.94 c Errpl oyer's name, address, and ZIP code BLACK LANDSCAPE CONTRACTING, INC. 1360 E LISBURN ROAD MECHANICSBURG PA 17055 d Control number 30 e Employee's name, address, and ZIP code Suff. ROBERT G. MASON 365 PLEASANT VIEW DR LOT 18 ETTERS PA 17319 7 Social security tips 8 Allocated tips 9 Advance EIC payment 10 Dependent care benefits I 11 Nonqualified plans 12a Code D 1972.26 13Statutoryemployee 14 Other 12b Code PASUI 23 68 Retirement plan . 12c Code X LST 52.00 Third-party sick pay 12d Code PA 18181271 39444.55 1210.95 15 State Employer's state ID number . es ti s etc. 16 State 17 State income tax 18 Local wages, ti ps, etc. Z 19 Local income tax 20 Local ity name 39444.55 571.94 WS 511 ro rm n-zWaga ana tax statement zum Dept. of the Treasury -IRS This irdorrnation is being furnished to the IRS. If you are required to fle a tax return, a negligence penalty or other sanction may be imposed on you f this income is taxable and you fail to rep DAA CERTIFICATE OF SERVICE I, DENNIS J. SHATTO, hereby certify that on this day, I served a true and correct copy of the foregoing document upon the person indicated below, by depositing same in the United States mail, postage prepaid, addressed as follows: Inca D. Mason 208 Reno Avenue, Apt. 2 New Cumberland, PA 17070 G / ulU Date: CLECKNER AND F REN By Dennis J. Shatto, Esquire PA Attorney Id. #25675 119 Locust Street P. 0. Box 11847 Harrisburg, PA 17108-1847 717-238-1731 ROBERT G. MASON, IN THE COURT OF COMMON PLEAS OF Plaintiff/Petitioner CUMBERLAND COUNTY, PENNSYLVANIA V. : DOMESTIC RELATIONS SECTION INCA D. MASON, PACSES NO. 448110558 Defendant/Respondent DOCKET NO. 08-6648 CIVIL C. 4VY INTERIM ORDER OF COURT AND NOW, this 26th day of May, 2009, upon consideration of the Suibrt Master's Report and Recommendation, a copy of which is attached hereto as E) it "A", it is ordered and decreed as follows: The interim order of April 13, 2010 dismissing the Defendant's petition for modification is affirmed as a final order. IMPORTANT LEGAL NOTICE PARTIES MUST WITHIN SEVEN DAYS INFORM THE DOMESTIC RELATIONS SECTION AND THE OTHER PARTIES, IN WRITING, OF ANY MATERIAL CHANGE IN CIRCUMSTANCES RELEVANT TO THE LEVEL OF SUPPORT OR THE ADMINISTRATION OF THE SUPPORT ORDER, INCLUDING, BUT NOT LIMITED TO, LOSS OR CHANGE OF INCOME OR EMPLOYMENT AND CHANGE OF PERSONAL ADDRESS OR CHANGE OF ADDRESS OF ANY CHILD RECEIVING SUPPORT. A PARTY WHO WILLFULLY FAILS TO REPORT A MATERIAL CHANGE IN CIRCUMSTANCES MAY BE ADJUDGED IN CONTEMPT OF COURT, AND MAY BE FINED OR IMPRISONED. PENNSYLVANIA LAW PROVIDES THAT ALL SUPPORT ORDERS SHALL BE REVIEWED AT LEAST ONCE EVERY THREE (3) YEARS IF SUCH REVIEW IS REQUESTED BY ONE OF THE PARTIES. IF YOU WISH TO REQUEST A REVIEW AND ADJUSTMENT OF YOUR ORDER, YOU MUST DO THE FOLLOWING: CALL YOUR ATTORNEY. AN UNREPRESENTED PERSON WHO WANTS TO MODIFY (ADJUST) A SUPPORT ORDER SHOULD CONTACT THE DOMESTIC RELATIONS SECTION. ALL CHARGING ORDERS FOR SPOUSAL SUPPORT AND ALIMONY PENDENTE LITE, INCLUDING UNALLOCATED ORDERS FOR CHILD AND SPOUSAL SUPPORT OR CHILD SUPPORT AND ALIMONY PENDENTE LITE, SHALL TERMINATE UPON DEATH OF THE PAYEE. A MANDATORY INCOME ATTACHMENT WILL ISSUE UNLESS THE DEFENDANT IS NOT IN ARREARS IN PAYMENT IN AN AMOUNT EQUAL TO OR GREATER THAN ONE MONTH'S SUPPORT OBLIGATION AND (1) THE COURT FINDS THAT THERE IS GOOD CAUSE NOT TO REQUIRE IMMEDIATE INCOME WITHHOLDING; OR (2) A WRITTEN AGREEMENT IS REACHED BETWEEN THE PARTIES WHICH PROVIDES FOR AN ALTERNATE ARRANGEMENT. UNPAID ARREARAGE BALANCES MAY BE REPORTED TO CREDIT AGENCIES. ON AND AFTER THE DATE IT IS DUE, EACH UNPAID SUPPORT PAYMENT SHALL CONSTITUTE, BY OPERATION OF LAW, A JUDGMENT AGAINST YOU, AS WELL AS A LIEN AGAINST REAL PROPERTY. IT IS FURTHER ORDERED THAT, UPON PAYOR'S FAILURE TO COMPLY WITH THIS ORDER, PAYOR MAY BE ARRESTED AND BROUGHT BEFORE THE COURT FOR A CONTEMPT HEARING; PAYOR'S WAGES, SALARY, COMMISSIONS, AND/OR INCOME MAY BE ATTACHED IN ACCORDANCE WITH LAW. PAYOR IS RESPONSIBLE FOR COURT COSTS AND FEES. The parties are hereby advised that they may file written exceptions to the Support Master's Report and Recommendation within twenty (20) days of this order. Exceptions shall conform with the requirements of Rule 1910.12(f), Pa. R.C.P. If written exceptions are filed by any party, the other party may file exceptions within twenty (20) days of the date of service of the original exceptions. If no exceptions are filed within twenty (20) days of this interim order, this order shall then constitute a final order. By the Court, Albert H. Masland, J. Cc: Inca D. Mason Robert G. Mason Dennis J. Shatto, Esquire For the Plaintiff/Respondent DRO/r s ROBERT G. MASON, Plaintiff/Petitioner V. INCA D. MASON, Defendant/Respondent IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA : DOMESTIC RELATIONS SECTION PACSES NO. 448110558 DOCKET NO. 08-6648 CIVIL SUPPORT MASTER'S REPORT AND RECOMMENDATION Following a hearing held before the undersigned Support Master on May 25, 2010, the following report and recommendation are made: FINDINGS OF FACT 1. The Plaintiff is Robert G. Mason, who resides at 365 Linden Drive, Etters, Pennsylvania; he will hereafter be referred to as "the Husband." 2. The Defendant is Inca D. Mason, who resides at 208 Reno Avenue, Apartment 2, New Cumberland, Pennsylvania; she will hereafter be referred to as "the Wife." 3. The parties were married on January 1, 2005. 4. The parties separated in August, 2008. 5. There are no children of the marriage. 6. On March 16, 2009 an order was entered obligating the Husband to pay to Wife the sum of $171.00 per month as alimony pendente lite, and the Husband was ordered to provide health insurance coverage for the benefit of the Wife. 7. On March 17, 2010 the Husband filed a petition for modification of said order. 8. In March, 2009 the Wife was self-employed as the owner of a cafe. 9. In March, 2009 the Wife had supplemental income from rental of an apartment in her home. 10. On or about October 31, 2009 the Wife closed her cafe. 11. The Wife began employment as a waitress in a local diner in November, 2009. 12. The Wife's actual earnings as a waitress, including wages and tips, average less than $290.00 per week, the current minimum wage for a 40 hour work week. EXHIBIT "A" 13. The Wife continues to receive $550.00 per month in rental income. 14. The Wife's tax filing status is married/separate. 15. The Husband continues to be employed by Black's Landscaping. 16. In 2008 the Husband had gross annual income of $34,664.00. 17. In 2009 the Husband had gross annual income of $39,444.00. 18. In March, 2009 the Husband paid $177.44 bi-weekly, or $384.00 per month, for health insurance coverage on the Wife. 19. The Husband is currently paying approximately $560.00 per month for the coverage. 20. The Husband's tax filing status is married/separate. DISCUSSION A party seeking to modify a support order has the burden of demonstrating that a material and substantial change of circumstances has occurred since the entry of the order to justify a modification. Mackay v. Mackay, 984 A.2d 529 (Pa. Super. 2009). The Wife is no longer self-employed as the owner of a cafe. She is now employed as a waitress in a local diner. The Wife's profit in March, 2009 was less than minimum wage. She was imputed at that time with an earning capacity equal to minimum wage supplemented by rental income of $550.00 per month.' She is now receiving wages and tips as a waitress, but her average weekly income continues to be below $290.00 per week, the current minimum wage.2 She will continue to be imputed with a minimum wage earning capacity supplemented by the $550.00 rental income. With a gross total monthly income/earning capacity of $1,807.00 and a tax filing status of married/separate, the Wife has a net monthly earning capacity of $1,522.00.3 The Defendant's gross annual income was significantly higher in 2009 than in 2008. With an average gross monthly income of $3,287.00 and filing a federal tax return as married/separate, and deducting the health insurance expenses of $560.00 per month from his disposable income, he has net disposable income for support purposes of $1,998.00.4 ' See Master's Report and Recommendation dated March 16, 2009. z The wages and tips currently earned average approximately $1,230.00 per month, slightly less than the $1,256.00 she would earn at minimum wage. 3 See Exhibit "A" for the tax deductions from gross income. 4 See Exhibit "A" for the tax deductions from gross income. 2 Because the Defendant has failed to demonstrate any material and substantial change in circumstances from those existing in March, 2009, his petition for modification will be dismissed.5 RECOMMENDATION The interim order of April 13, 2010 dismissing the Defendant's petition for modification is affirmed as a final order. Date Michael R. Rundle Support Master 5 Although the Defendant's net disposable income, considering both his increase in gross earnings and his increase in health insurance expenses, has increased by approximately $47.00 per month, this increase is not viewed as being substantial. In the Court of Common Pleas of Cumberland County, Pennsylvania Tax Detail Report Plaintiff Name: Inca D. Mason Defendant Name: Robert G. Mason Docket Number: 08-6648 Civil PACSES Case Number: 448110554 Other State ID Number: Tax Year: Current: 2010 Defendant Plaintiff 1. Tax Method 1040 ES 1040 ES 2. Fling Status Married Filing Married Filing Separately Separately 3. Who Claims the Exemptions Obli gee 4. Number of Exemptions 1 1 5. Monthly Taxable Income $3,287.00 $1 806.70 6. Deductions Method Standard , Standard 7. Deduction Amount $475.00 $475.00 8. Exemption Amount $304.17 $304 17 9. Income MINUS Deductions and Exemptions $2,507.83 . $1 027.53 10. Tax on Income $341.28 , $119.23 11. Child Tax Credit _ _ 12. Manual Adjustments to Taxes 13. Federal Income Taxes $341.28 $119 23 13 a. Earned Income Credit . _ 14. State Income Taxes $103.87 $57.09 15. FICA Payments $251.45 $96 14 16. City Where Taxes Apply --Select- . --Select-- 17. Local Income Taxes $32.87 $12.57 TOTAL Taxes $729.47 $285.03 SupportCa/c 2010-&12 EXHIBIT "A" ROBERT G. MASON, IN THE COURT OF COMMON PLEAS OF Plaintiff/Petitioner CUMBERLAND COUNTY, PENNSYLVANIA V. DOMESTIC RELATIONS SECTION INCA D. MASON, PACSES NO. 448110558 Defendant/Respondent DOCKET NO. 08-6648 CIVIL INDEX OF EXHIBITS Petitioner's 1 - Earnings statements Petitioner's 2 - 2009 tax return and W-2 Petitioner's 3 - Wife's earnings statements Petitioner's 4 - Wife's 2008 expenses Respondent's 1 - Earnings statement Respondent's 2 - 2009 federal tax return Cl Respondent's 3 - Lease agreement Respondent's 4 - Expense statement ,, ;; }4 BLACK LANDSCAPE CONTRACTING, INC. 13604 Robert G. Mason Employee ID: Mason, Robert G. SocialSec4 204-54-7894 This Check Year to Date Gross 1,165.44 15,545.58 Hours Rate Total K401 -58.27 -777.28 Install/Con 14.50 Fed Income 714.08 1,265.26 Maintenance 78.50 14.50 1,138.25 Soc Sec -72.26 -963.83 Shon 14.50 Medicare -16.90 -225.41 Snow 14.50 State -35.78 -477.25. Vac.Sick 14.50 Local -16.90 -225.41 Holidav 14.50 .EMS 2.00 20.00 Install 25.74 DomRel "'' -92.31 -923.10 Maint OT 1.25 21.75 27.19 HealthIns 7280.85 -1.,995.87 Shoo OT 21.75 Net Check: ? 518.16 Total 79.75 1,165.44 Check Date: 5 J ? 3 /10 Pay Period Ending: Mav 11. 2010 Check Number. 13 6 0 3 BLACK LANDSCAPE CONTRACTING, INC. 13568 Robert G. Mason Employee ID: Mason, Robert G. SocialSec# 204-54-7894 This Check Year to Date Gross 1,350.31 14, 380.14 Hours Rate Total K401 -67.52 -719.01 Install/Con 14.50 Fed Income -97.42 -1,194.18 Maintenance 80.00 14.50 1,160.00 Soc Sec -83.72 -891.57 Shop 14.50 Medicare -19.58 -208.51 Snow 14.50 State -41.45 -441.47 Vac,Sick 14.50 Local -19.58 -208.51 Holidav 14.50 EMS -2.00 -18.00 Install 25.74 DomRel -92.31 -830.79 Faint OT 8.75 21.75 190.31 HealthIns -1,715.02 Shoo OT 21.75 Net Check: $925.65 Total 8 8. 7 5 1,350.31 Check Date: 4/29/10 Pay Period Ending: Apr 27. 2010 Check Number: 135 6 8 PETITIONERS EXHIBIT BLACK LANDSCAPE CONTRACTING, INC. 135 43 Robert G. Mason SAS /p l Employee ID: Mason, Robert G. Social Sec # 204-54-7894 This Check Year to Date Gross 1,578.69 13, 029.83 Hours Rate Total K401 -78.93 -651.49 Install/Con 14.50 Fed Income -129.96 -1,096.76 Maintenance 80.00 14.50 1,160.00 Soc Sec -97.88 -807.85 Shop 14.50 Medicare -22.89 -188.93 Snow 14.50 State -48.47 -400'.02 Vac.Sick 14.50 Local -22.89 -188.93 Holidav 14.50 EMS -2.00 -16.00 Install 25.74 DomRel -92.31 -738.48 Maint OT 19.25 21.75 418.69 HealthIns -275.94 -1,715.02 Shop OT 21.75 Net Check: $806.16 Total 99.25 1,578.69 Check Date: 4/15/10 Pay Period Ending: Apr 13 . 2010 D ! Check Number: 135 4 3 DepartrnerR of the Troas?ry--Yrten?al Reuantrs service 12 1 U.S. Individual Income Tax Return (009 cgs) vee orihr-oo nor rxee a steps a e,he.Peoe Label Fatheyearlen.1-Dec. 31,2008, aoffertaxyeabegirrhing 2009, wiling 20 OMB No. 1545-0074 UC L Yaw firat name and P*W Last name ; Yaw social secuNy mw b ism 8 6 ROBERT G MASON 204 54 7894 instructions on page 14.) E H a joint rehxn, spouse's first rhame and initial Last nave Spouse's social seeuity mwdw Use the IRS L label. Oth i H E Home address (number and street). H you have a P.O. box, see page 14. Apt no. You must enter t . erw se, R 365 PLEASANTVIEW DRIVE t A Yoe SSN(S) above. please print ortype. E City, town or Post office, state, and ZIP core. H you have a foreign address, see page 14. Checking a box below will not p E TERS PA 17 319 age your tax or refund. Elsctorh Can a hllrh ? Check here tf you, or your Spouse if filing jointly, want $3 to go to this fund (see page 14) ? ? You ? Spouue Filing Status 1 ® Single 4 ? Head of household (with qualifying person). (See page 15.) if the 2 ? Married filing jointly (even if only one had income) qualifying person is a child but not your dependent, enter this Check only one 3 ? Married filing separately. Enter spouse's SSN above child's name here. ? box. and full name here. ? 5 ? qualifying widow(er) with dependent child (see page 16) ExelniAons If more than four dependents, see page 17 and check here ? ? Dop=WWM= (1) Rrst name Last name (2) Depuautent's social securily number (3) Depethdent's relationship to you N(9 OWN for diNd tic 1 d Total number of exemptions claimed Income 7 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . 8a Taxable interest. Attach Schedule B if required . . . b Tax-exenp>'t interest. Do rat include on One 8a . . . 18b Ml2herre.AAW 9a Ordinary dividends. Attach Schedule B if required . . attach Forms b Qualified dividends (see page 22) . . . . . . . ( 9b W-2131 and 10 Taxable refunds, credits, or offsets of state and local income taxes (see page 23) 1099-8 N tax 11 Alimony received . . . . . . . was withheld. 12 Business income or (lass). Attach Schedule C or C-EZ . . . . . . . . . 13 Capital gain or (loss). Attach Schedule D if required. H not required, check here ? ? If you did not get a W-2 14 Other gains or (losses). Attach Form 4797 . see page 22 15a IRA distributions 15a b Taxable amount (see page 24) 16a Pensions and annuities 16a b Taxable amount (see page 25) 17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E Enclose' but do not attach, any 18 Fans income or (loss). Attach Schedule F . payment Also 19 Unemployment compensation in excess of $2,400 per recipient (see page 27) . . . please use 20a Social security benefits 1 20a 1 1 b Taxable amount (see page 27) For.. 1040-V. 21 Other income. List type and amount (see page 29) ------ ------------------------------------- 22 Add the amounts in the far right column for lines 7 through 21. This is your total incase ? 23 Educator expenses (see page 29) . . . . . . . 23 j usted Gr o 24 Certain business expenses of reservists, performing artists, and Income fee-basis government officials. Attach Form 2106 or 2106-EZ 24 25 Health savings account deduction. Attach Form 8889 . 25 26 Moving expenses. Attach Form 3903 . . . . . . 25 27 One-half of self-employment tax. Attach Schedule SE 27 28 Self-employed SEP, SIMPLE, and qualified plans 28 29 Self-employed health inswance deduction (see page 30) 29 30 Penalty on early withdrawal of savings . 30 31a Alimony paid b Recipient's SSN ? 31a 32 IRA deduction (see page 31) . . . . . . . . 32 1 972 33 Student loan interest deduction (see page 34) . . . 33 34 Tuition and fees deduction. Attach Form 8917 . . . 34 35 Domestic production activities deduction. Attach Form 8903 35 36 Add lutes 23 through 31a and 32 through 35 . . . . . . . . . . . 37 Subtract line 36 from line 22. This is your adjttstsd gross hxmme ? For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 97. Cat. No. 113208 8a ® Yourself. H someone can claim you as a dependent, do not check box 6a . . . . . b ? Spouse ........................ c Boxes checked on Sa and 4b 1 f4m of children on 6c who lived with you • did not M with you due to CNVM er sepsrallan (ess Psse 1a) obbwee rot entwed AM rawnbers on a inns above ? 37,472. 472. 1 Form 1040 (2oo9) Farm 1040 (2008) Pane 2 Tax and 38 Amount from line 37 (adjusted gross income) . . . . . . . . . 38 35,500. Us Check) ? You were born before January 2, 1945, ? Blind. l Total boxes Credits if. t ? Spouse was bom before January 2, 1945, ? Blind. ! docked ? 39a standard b N your spouse itemizes on a separate return or you were a dui alien, see page 35 and check here? ME] Deduction 40m Itemized deductions (from Schedule A) or your standard deduction (see left margin) fo - 40a 10,512. r e People who b If you are increasing your standard deduction by certain real estate taxes, new motor li ?k % vehicle taxes, or a net disaster loss, attach Schedule L and check here (see page 35) . ? 40b? box on ne 39a,38b,a 41 Subtract line 40a from fire 38 . . . . . . . . . . . . . . . . . . . 41 24,988. 40b or who can 42 Exemptions. K line 38 is $125,100 or less and did not you provide housing to a Midwestern claimed as a displaced individual, multiply $3,650 by the number on line 6d. Otherwise, see page 37 42 3,650. sec' see page 35. 43 Taxable Fnoome. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- 43 21,338. • Ali 4A wa: 44 Tax (see page 37). Check if any tax is from: a ? Form(s) 8814 b ? Form 4972. 44 2,781. Single or 45 Alternative mNkiruan tax (see page 40). Attach Form 6251 . . . . . . . . . . 46 *Xing Married 46 Add lines 44 and 45 . . . . . . . . . . . . . . . . . Ili- 46 2,781. $5,700 47 Foreign tax craft Attach Form 1116 if required . . . . 47 Married MV 48 Credit fur child and dependent care expenses. Attach Form 2441 48 our ahfyinn 49 Education credits from Form 8863, line 29 . . . . . 49 $11,400 50 Retirement savings contributions credit. Attach Form 8880 50 Head of 51 Child tax credit (see page 42) . . . . . . . . . 51 household, 52 Credits from Form: a ? 8396 b El 8839 c ? 5695 52 $8,350 53 Other credits from Form: a ? 3800 b ? 8801 c El 53 54 Add lines 47 through 53. These are your total credits . . . . . . . . . . . . 54 0. 55 Subtract line 54 from line 46. If line 54 is more than fine 46, enter -0- ? 55 2,781, Other 56 Self-errhplo rnent tax. Attach Schedule SE 56 Taxes 57 Unreported social security and Medicare tax from Form: a ? 4137 b ? 8919 57 58 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required 58 59 Additional taxes: a ? AEIC payments b El Household employment taxes. Attach Schedule H 59 60 Add lines 55 through 59. This is your total tax ? 60 2,781. Payments 61 Federal income tax withheld from Forms W-2 and 1099 . . 51 3,121. 1 62 2009 estimated tax payments and amount applied from 2008 return 62 63 Making work pay and government retiree aeditS. Attach Schedule M 63 4 0 0 . it you have a Boa Earned income oniia (EIC) . NO. . . . ualifyin 648 q g child attach b Nontaxable combat pay election 64b Schedule EIG. 65 Additional child tax credit Attach Form 8812 65 66 Refundable education credit from Form 8863, fine 16 . . . 86 67 First-time homebuyer credit. Attach Form 5405 . . . . 67 68 Amount paid with request for extension to file (see page 72) . 68 89 Excess social security and tier 1 RRTA tax withheld (see page 72) So 70 Craft from Form: a ? 2439 b ? 4136 c ? 8801 d El 8885 70 71 Add lines 61, 62, 63, 64a, and 65 through 70. These are your tot al pay ments . . ? 71 3,521. Refund 72 if line 71 is more than line 60, subtract line 60 from One 71. This is the amount you overpaid 72 740. Direct deposit? 73a Amount of line 72 you want reflrrnded to you. If Form 8888 is attached, check here . ? ? S 7 73a 740, ee pa 3 and 91 iii 73b, ? b Routing number " ? c Type: ? Checking ? Savings 73c, and 73d, ? d Account number i or Forts 8888. 74 Amount ofline 72 warht to 2010 estimated tsr ? 74 AMOUrtt 75 Amount you oars. Subtract fine 71 from line 60. For details on how to pay, see page 74 . ? 75 0. /e tsmiatea Tax penalty (see page 74) 1 76 1 `. Third Party Do you want to allow another person to discuss this return with the IRS (see page 75)? ? Yes. Complete the following. ® No Designee Designee's Phone Personal identification name ? nor ? rxrnber (1" ? Sign Under penalties of perjury, I declare disc 1 have examined Viis rob" and accompanying schedules and statsmerft and to the best of Here they am true, correct, and complate. Declaration of preparer (O#w than taxpayer) is based on of information of which prepaer has a y laww ?' Joint return? Your signahrre Date Your occupation Daytime phone rwmber KKeep as copy LANDSCAPING for your Spouse's signature. H a joint,shim, both must sign. Date Spouse's ocwpabw records. i < Paid $' sifPatt Prom's Finn's name (or Use of ft yours if selFeml Date Check rt Prepaer's SSN or self?rrnpkhyed ? EIN Phone no. Form 1040 (2008) SCHEDULE A Itemized Deductions OMB No. 1545-0074 (Form 10" 2009 DeprhTw t of the Treasury lawnal Reversre Service (" ? Attach to Form 1040. ? see Instructions for Schedule A (Forth 10401. Attactxnerd 7 Name(s) shown on Form 1040 Yaw social security MW*W ROBERT G MASON 204-54-7894 Medical Caution. Do not include expenses reimbursed or paid by others. and 1 Medical and dental expenses (see page A-1) . . 1 4 ' ,602. Dental 2 Enter amount from Form 1040, line 38 2 35, 56O.. ' Expenses 3 Multiply line 2 by 7.5% (.075) . . . . . . . . . . 3 2 ,663. 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- 4 1,939. Taxes You 5 State and local (check only one box): Paid a® Income taxes, or 5 1, 783. (See b ? General sales taxes page A-2.) 6 Real estate taxes (see page A-5) . . . . . . . . . 6 7 New motor vehicle taxes from line 11 of the worksheet on back. Skip this line if you checked box 5b . . . . . . 7 8 Other taxes. List type and amount ? 8 -- ----------------------------- ---------------------------------------- 9 ----------- Add lines 5 throe h 8. 9 1,783. Interest 10 Home mortgage interest and points reported to you on Form 1098 10 You Paid 11 Home mortgage interest not reported to you on Form 1098. If (See paid to the person from whom you bought the home, see page page A-6.) A-7 and show that person's name, identifying no., and address ? Note. ---------------------------------------------------------------------------------- 11 Personal ------------------------------------------------- - interest is 12 -- ------------------------------ Points not reported to you on Form 1098. See page A-7 for not special rules . . . . . . . . . . . . . . . . 12 deductible. 13 Qualified mortgage insurance premiums (see page A-7) 13 14 Investment interest. Attach Form 4952 if required. (See page A-8.) 14 15 Add lines 10 through 14 . . . . . . . . . . . . . . . . . . . . . 15 Gifts to 16 Gifts by cash or check. If you made any gift of $250 or Charity more, see page A-8 . . . . . . . . . . . . 16 4, 000. If you made a 17 Other than by cash or check. If any gift of $250 or more, see gift and got a page A-8. You must attach Form 8283 if over $500 . . . 17 500. benefit for it, 18 Carryover from prior year . . . . . . . 18 see page A-8' 19 Add lines 16 through 18 . . . . . . . . . . . . . . . . . . 19 4,500. Casualty and Theft Lasses 20 Casualty or theft loss(es). Attach Form 4684. (See page A-10.) 20 Job Expenses 21 Unreimbursed employee expenses-job travel union dues job and Certain , , education, etc. Attach Form 2106 or 2106-EZ if required. (See Miscellaneous page A-10.) ?----------------------------gQ __2_1Q_6 ............. 21 3, 000. Deductions 22 Tax preparation fees . . . . . . . . . . . . . 22 (See 23 Other expenses-investment, safe deposit box, etc. List type page A-10.) and amount ? --- ---- ---- ----- --------------------- ----------- ------- ------- -- --- 23 24 Add lines 21 through 23 . . . . . . . . 24 3, 000. 25 Enter amount from Form 1040, line 38 25 35,5001 7- 26 Multiply line 25 by 2% (.02) . 26 710. 27 Subtract line 26 from line 24. If line 26 is more than line 24, ent er -0- 27 2,290. Other 28 Other-from list on page A-11. List type and amount ? Miscellaneous ------------------------------- -------- Deductions 28 Total 29 Is Form 1040, line 38, over $166,800 (over $83,400 if married filing separately)? Itemized ® No. Your deduction is not limited. Add the amounts in the far right column for Deductions lines 4 through 28. Also, enter this amount on Form 1040, line 40a. ? 29 10,512. ? Yes. Your deduction may be limited. See page A-11 for the amount to enter. 30 If you elect to itemize deductions even though they are less than your standard deduction, check here ? ? '``'.; For Paperwork Reduction Act Notice, see Form 1040 instructions. Cat. No. 17145C Schedule A (Form 1040) 2009 SCHEDULE M Making Work Pay and Government OMB No. 1545-0074 (Form 10" or 1040) Retiree Credits 2009 internal Revenues service M9) 0- Attach to Form 1040A, 1040, or 1040NR. 10. See separate instructions. ce No. 166 Name(s) shown on return Your social security number ROBERT G MASON 204-54-7894 1a Important See the instructions if you can be claimed as someone else's dependent or are filing Form 1040NR. Check the "No" box below and see the instructions if (a) you have a net loss from a business, (b) you received a taxable scholarship or fellowship grant not reported on a Form W-2, (c) your wages include pay for work performed while an inmate in a penal institution, (d) you received a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan, or (e) you are filing Form 2555 or 2555-EZ. Do you (and your spouse 9 filing jointly) have 2009 wages of more than $6,451 ($12,903 if married filing jointly)? ® Yes. Skip lines 1 a through 3. Enter $400 ($800 if married filing jointly) on line 4 and go to line 5. ? No. Enter your eamed income (see instructions) . . . . . 1 is I b Nontaxable combat pay included on line is (see instructions). . . . . . 1b 2 Multiply line 1a by 6.2% (.062) . . . . . . . . . . . . 2 3 Enter $400 ($800 if married filing jointly) . . . . . . . . . . 1 3 1 4 Enter the smaller of line 2 or line 3 (unless you checked "Yes" on line 1 a) . . . . 4 400. 5 Enter the amount from Form 1040, line 38% or Form 1040A, line 22 . 5 35, 500. 6 Enter $75,000 ($150,000 if married filing jointly) . . . . . . . 6 75,000. 7 Is the amount on line 5 more than the amount on line 6? ® No. Skip line 8. Enter the amount from line 4 on line 9 below. ? Yes. Subtract line 6 from line 5 . . . . . . . . . . . 7 8 Multiply line 7 by 2% (.02) . . . . . . . . . . . . . . . . . . . . . . . . 9 Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . . . . . . . . . 9 400. 10 Did you (or your spouse, if filing jointly) receive an economic recovery payment in 2009? You may have received this payment if you received social security benefits, supplemental security income, railroad retirement benefits, or veterans disability compensation or pension benefits (see instructions). ® No. Enter -0- on line 10 and go to line 11. ? Yes. Enter the total of the payments received by you (and your spouse if filing 10 , jointly). Do not enter more than $250 ($500 if married filing jointly) 11 Did you (or your spouse, if filing jointly) receive a pension or annuity in 2009 for services performed as an employee of the U.S. Government or any U.S. state or local government from work not covered by social security? Do not include any pension or annuity reported on Form W-2 ® No. Enter -0- on line 11 and go to line 12. ? Yes. a If you checked "No" on line 10, enter $250 ($500 if married filing jointly and the answer on line 11 is "Yes" for both spouses) • If you checked "Yes" on line 10, enter -0- (exception: enter $250 if filing 11 jointly and the spouse who received the pension or annuity did not receive an economic recovery payment described on line 10) 12 Add lines 10 and 11 . . . . . . . . . . . . . . . . . . . . . . . . 12 13 Subtract line 12 from line 9. If zero or less, enter -0- . . . . . . . . . . . . . . . 13 400. 14 Making work pay and government retiree credits. Add lines 11 and 13. Enter the result here and on Form 1040, line 63; Form 1040A, line 40; or Form 10401NR, line 60 . . . . 14 400. `If you are filing Form 2555, 2555-FZ, or 4563 or you are excluding income from Puerto Rico, see instructions . For Paperwork Reduction Act Notice, see Form 1040A, 1040, or Cat. No. 52903Q Schedule M (Form 1040A or 1040) 2008 104ONR instructions. 21 W Employee Business Expenses OMB No. 1545-0074 Fonn 2009 111- See separate kwitruclons. DepartmerH of the Trees" Aftactment Mrtemal Rrmxx Service (99) ? Attach to Form 1040 or Form 1040NR. sequmm No. 129 Your name ROBERT G MASON I Occupation in which you incurred expenses LANDSCAPING 1 soew mcwtry ntanber 204-54-7894 Employee Business Expenses and Reimbursements Column A Column B Step 1 Enter Your Expenses Other Than Meals Meals and and Entertainment Entertainment 1 Vehicle expense from line 22 or line 29. (Rural mail carriers: See }- instructions.) . . . . . . . . . . . . . . . . . 2 Parking fees, tolls, and transportation, including train, bus, etc., that did not involve overnight travel or commuting to and from work 2 3 Travel expense while away from home overnight, including lodging, airplane, car rental, etc. Do not include meals and entertainment 3 ' F 4 Business expenses not included on lines 1 through 3. Do not include meals and entertainment . . . . . . . . . . . . 4 00. 5 Meals and entertainment expenses (see instructions) . . . . . 5 L 6 Total expenses. In Column A, add lines 1 through 4 and enter the result. In Column B, enter the amount from line 5 . . . . . 6 Note: If you were not reimbursed for any expenses in Step 1, skip line 7 an d enter the amount from line 6 on line 8. Step 2 Enter Reimbursements Received From Your Employer for Expenses Listed in Step 1 7 Enter reimbursements received from your employer that were rat reported to you in box 1 of Form W-2. Include any reimbursements reported under code "L" in box 12 of your Form W-2 (see instructions). 7 Step 3 Figure Expenses To Deduct on Schedule A (Form 1040 or Form 1040NR) 8 Subtract line 7 from line 6. If zero or less, enter -0-. However, if line 7 is greater than line 6 in Column A, report the excess as income on Form 1040, line 7 (or on Form 1040NR, line 8) . . . . . . Note: If both cokanns of line 8 are zero, you cannot deduct employee business expenses. Stop here and attach Form 2106 to your retum. 9 In Column A, enter the amount from line 8. In Column B, multiply line 8 by 50% (.50). (Employees subject to Department of Transportation (DOT) hours of service limits: Multiply meal expenses incurred while away from home on business by 80% (.80) instead of 50%. For details, see instructions.) . . . . . . . . . . . 9 3,000 10 Add the amounts on line 9 of both columns and enter the total here. Also, enter the total on Schedule A (Form 1040), Nne 21 (or on Schedtde A (Form 1040NR), line 9). (Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and individuals with disabilities: See the instructions for special rules on where to enter the total.) ? For Paperwork Reduction Act Notice, we instructions. Cat. No. 1170ON Form 2106 (2009) Copy C-For EMPLOYEE'S RECORDS (See t n the back of Co B. 41-0852411 a Employee's soc. sec. no. 1 Wages, tips, other comp. 2 Federal income tax withheld 37472.29 3120 98 204-54-7894 3 Social security wages 4 Social security tax withheld b Employer I D number (EIN) '1944455 9445-57 5 Medicare wages and tips 6 Medicare tax withheld 25-1763 76 39444.55 571.94 c Employer's name, address, and ZIP code BLACK LANDSCAPE CONTRACTING, INC. 1360 E LISBURN ROAD MECHANICSBURG PA 17055 d Control number 30 e Employee's name, address, and ZIP code Suff. ROBERT G. MASON 365 PLEASANT VIEW DR LOT 18 ETTERS PA 17319 7 Social security tips 8 Allocated tips 9 Advance EI C payment 10 Dependent care benefits I 11 Nonqualifled plans 12a Code D 1972.26 13 Statutoryempbyee 14 Other 12b Code PASUI 23 68 Redrement plan . 12c Code X LST 52.00 Third-party sick pay 12d Code PA 18181271 39444.55 1210.95 1 15 State Employer's state ID number 16 State wages, ti s ek. 17 State i ncome tax 18 Local wages, ti ps, etc. 19 Local income tax 20 Local it/ name 39444.55 571.94 WS 511 t-onn w-z wage and Tax Statement 2009 Dept_ of the Treasury - IRS This informations being famished to the IFS. If you are required to flea tax return, a negligence penalty or other sanctun may be inposed on you IF this income is taxable and pu tail to rep DAA 4 • m W I V V N O (D A N O Q? O A D W cc , O > W ;: Gy O O :+> 1 m O :m 3 Co 171 X m c -L"C)vT3(A X C ;o < bo m n "TI -I D v) O X ' v O -(DEXm y x D X XX=m0 O ?: Z A I?if -' n w w w N UimW H y r OAtnco u < Yf1% III CD pAV -Q) N 00 N fD --(D O O W (D (D tD (D U1 M -4 vO ? o ; x V1 (n a \ p A O : M,: 0(() i g: O (D X. N. i. O l Z O Co ut w(T) A N < !: Ct) ::» m W > O O0) ' w N .iaandLuoa a d NEW RIVER VIEW INC 14 WORM EYSBURG PA 17043 CO. NO. 13055 .................. 81 IN CA D MASON XXX-XX-0419 S 0 2/07/2010 2/12/2010 10626 ::XNtA11K11:: :#Q DEDS THIS PAY Y-T-0 D ::<::15' ;' :i :::. :......................... .... ..............:: REG 65.00 2.830 183.95 SOCSEC 11.40 45.97 GROSS 183.95 741.46 MDCARE 2.67 10.75 PA TAX 5.65 22.77 CTY TX 1.84 7.41 SUI .15 .59 LST 2.00 8.00 UNIFOR 11.00 23.71 >•??-??'.[?? 1'+1 160.24 PAY STATEMENT NEW RIVER VIEW INC WORMLEYSBURG.PA 17043 81 INCA D MA5UN XXX-XX-0419 S 0 DEDS THIS PAY 73 00 2.830 206.59 SOCSEC 33.63 3 . 7.86 FED WH 38.04 PA TAX 16.65 CTY TX 5.42 SUI .43 LST 2.00 UNIFOR 206.59 a O 0 3 PC 0 FOLD CO. NO. 13055 ..... ...... 2/21 /2010 2/26/2010 10637 60 79 GROSS 206.59 948.05 Q . 18.61 TIPS 335.80 335.80 n 38.04 0 39.42 12.83 1.02 .0 10.00 11.00 fc 1 m i 104.03102.561 PAY STATEMENT _D FOL NEW RIVER VIEW INC WORMLEYSBURG PA 17043 CO. NO.13055 t7 Ef. R :• ..BAR'K »> . ...:?AiR!1?Y 1Ei ..... #s [#1fr::: •...:.. ........... QG.:::::. ....... .:::::.................. .................... <: 81 INCA D MASON XXX-XX-0419 S O 12/13/2009 12/18/2009 10581 {ikNd:: kr::; ::: :::i:>:: :::: EDS HIS PAY Y T-0 lE ................. ..... : }l :....: :......................... :::: ... ;::i :......................... a REG 39.00 2.830 110.37, SOCSEC 10.31 10.31 GROSS 166.37 166.37 0 REG 8.00 7.000 56.00 MDCARE 2.41 2.41 PA TAX 5.11 5.11 n CTY TX 1.66 1.66 Q SUI .10 .10 LST 2.00 2.00 Q 166.37 1.59 2 1f+16..'i?. T.P. . 144 .7 8 PAY STATEMENT PLEASE VERIFY YOUR NAME. ADDRESS AND FEDERAL STATUS. NEW RIVER VIEW INC WORMLEYSBURG PA 17043 CO. NO.13055 81 INCA D MASON XXX-XX-0419 S 0 1/10/2010 1/15/2010 10603 REDS THIS PAY Y_T„D ::;;.. < REG 58.00 2.830 164.14 SOCSEC 10.18 20.53 GROSS 164.14 > 331,11 Q MDCARE 2.38 4.80 PA TAX 5.04 10.17 n CTY TX 1.64 3.31 Q SUI .13 .26 LST 2.00 4.00 0 164.14. 166.97 21.37 s±17PE!Vr 142.77 PAY STATEMENT CO. N0. 13055 12/27/2009 1/01/2010 10592 10.35 GROSS 166.97 166.97 0 2.42 In 5.13 1.67 .13 2.00 Q 21.70 Nft? 145.271 PAY STATEMENT FOL EXPENSE STATEMENT PREPARED ON BEHALF OF INCA MASON Mason v. Mason, PACSES 656110355, Docket No. 860 Support 2008 EXPENSES MONTHLY AMOUNT Mortgage/Rent $ 768.09 Utilities $ 53.51 Electric $ 60.00 Oil $ 189.93 Telephone $ 58.89 Water $ 117.82 Trash & Sewer $ 103.91 Automobile Insurance ($300.00 Annually) $ 25.00 Life Insurance $ 68.02 Charge Account $ 50.00 Automobile Fuel $ 87.67 Medicine $ 49.33 Legal Fees $ 147.53 TOTAL $ 1,779.70 S-?S-Io 1? l Is ?J O R A D computer U Z W w w z : i N0 CD .. CD N CO O ::ti?:•: i ;: N O C7 N a )O Cl) N O N 04 0 O la« : \ N f9 Lf) €.:W C%l \ N oa `f` O ?H O N rnu)?-rn(0?00 (D U! C? Lg04N00 0 4 CY) 0004C*)0C')0 F ?tll('7N? N? K: 7 N N 0)t`OOO?Y'O 0 0) ? aDtn q 0 } d a)tON N fq C9 C7 : ? O w x o a3ax w (! X QUO OOwQE- DUNZ v) LL CL U V) J : 3 04 04 O O ;:•: N N : w ' Z >:: O > CV) > : : 00 . Z 0 1" O w a a O m N } w J O 3 Z -? W W .? IL 0 IJ Department of the Treasury - Internal Revenue Service Form 1040 U.S. Individual Income Tax Return For the year )an 1 - Dec 31, 2009, or other tax year beginning Label Your first name ml Last name (See instructions.) Use the IRS label. Otherwise, please print or type. Presidential Election Campaign 9 1(99) IRS Use Only - Do not write or staple in this si iding 20 OM8 No. 1545.0074 Your social security number Inca D Mason 211-54-0419 If a joint return, spouse's first name MI Last name spouse's social security number 204-54-7894 Home address (number and street). If you have a P.O. box, see instructiors. CrO You must enter your 208 Reno Avenue r , tFNT P . social security number(s) above. . City, town or post office. If you have a foreign address, see instructions. Slate ZIP code Checking a box below will not New Cumberland PA 17070 change your tax or refund. 1 Check here if you, or your spouse if filing jointly, want $3 to go to this fund? (see instructions) ................ II N.. You ? Spouse Filing Status 1 Single 4 Head of household (with qualifying person). (See 2 Married filing jointly (even if only one had income) instructions.) If the qualifying person is a child but not your dependent, enter this child's Check only 3 X Married filing separately. Enter spouse's SSN above & full name here. 01 one box. name here.. I" Robert Mason 5 n Qualifying widow(er) with dependent child (see instructions) Exemptions 6a X Yourself. If someone can claim you as a dependent, do not"check box 6a ........... oBoxes chocked ck d . 1 T b Souse ............................................ ............................. No. of children c Dependents: (2) Dependent's (3) Dependent's (4) if on o: 9 social security relationship lived qualifying number to you child for child with you ... . (1) First name Last name tax credit a did not (see instrs) live with you due to divorce or se aration If more p than four (see instrs) ' ' ' dependents, e ?pnot er se instructions entered above . and check hereli Add numbers d Total number of exemptions claimed .......... ............ on Imes - .................................. above..... F 1 Incom 7 Wages, salaries, tips, etc. Attach Form(s) W-2 ......... ......... •....................... 7 262. e 8 a Taxable interest. Attach Schedule B if required ......... ................................ 8a Attach form(s) 9 b Tax-exempt interest. Do not include on line 8a .......... a Ordinary dividends. Attach Schedule B if required ........ .... I 8bl ............................... 9a 3. W-2 here. Also attach Forms W-2G and 1099 R 10 b Qualified dividends (see instrs) .................................. I 9bl 3. Taxable refunds, credits, or offsets of state and local income taxes (see instructions) ......... . 10 if tax was withheld. 11 Alimony received ..................................... ............................... 11 If you did not 12 Business income or (loss). Attach Schedule C or C-EZ ... ............................... 12 -19,532. get a W-2, 13 Capital gain or (loss). Aft Sch D if reqd If not reqd, ck here .......... ................ D.- 11 13 see instructions. 14 Other gains or (losses). Attach Form 4797 .............. ............................... 14 15 a IRA distributions ............ 15a 1, 560. I bTaxable amount (see instrs) .. 15b 1,560. 16 a Pensions and annuities ...... 16a b Taxable amount (see instrs) .. 16b 17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E .. 17 1,503. Enclose, but do t tt h 18 19 Farm income or (loss). Attach Schedule F ............... Unemployment compensation in excess of $2 400 ............................... 18 no a ac , any payment. Also , per recipient (see instructions) ............ . , please use 20a Social security benefits ...........I 20al I b Taxable amount (see instrs) 20b Form 10404 21 Other income_______________ 21 - 22 Add the amounts in the far right column for lines 7 through 21. This is our total income. ? 22 -16,204. Ad 23 Educator expenses (see instructions) ................... .... 23 justed Gross 24 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 or 2106-EZ ................ .... 24 Income 25 Health savings account deduction. Attach Form 8889 .... .... 25 26 Moving expenses. Attach Form 3903 ................... .... 26 27 One-half of self-employment tax. Attach Schedule SE .... .... 27 28 Self-employed SEP, SIMPLE, and qualified plans ......... ... 28 RESPONDENT?S 29 Self-employed health insurance deduction (see instructions) .......... ... 29 EXHIBIT 30 Penalty on early withdrawal of savings .................. ... 30 31 a Alimony paid b Recipient's SSN .... 01' .. 31 a 32 IRA deduction (see instructions) ........................ ... 32 S 1S-/?? 33 Student loan interest deduction (see instructions) ......... ... 33 34 Tuition and fees deduction. Attach Form 8917 ............ ... 34 35 Domestic production activities deduction. Attach Form 8903 ........... ... 35 36 Add lines 23-31aand 32-35 ................................ ... ...... ..................... 36 37 Subtract line 36 from line 22. This is your adjusted gross inco me 11 37 -16,204. BAA For Disclosu re, Privacy Act, and Paperwork Reduction Act Notice, see instructions. FDIAO112 09/17/09 Form 1040 (2009) Cn- VIM r?ona? Tnr-A n Ma cnn 211-54-0419 Pace 2 T d 38 Amount from line 37 (adjusted gross income) .................................. ........ 38 -16,204. ax an Credits Standard Deduction for - 39a Check _I 8 You were born before January 2, 1945, 8 Blind. Total boxes If: I Spouse was born before January 2, 1945, Blind. checked _ b If your spouse itemizes on a separate return, or you were a dual-status alien, see instrs and ck here 40a Itemized deductions (from Schedule A) or your standard deduction (see left margin) ............. 39a 39 b ........ 0a ,700. • People who check any box on line 39a, 39b, 41 b If you are increasing your standard deduction by certain real estate taxes, new motor vehicle taxes, or a net disaster loss, attach Schedule L and check here (see instructions) ..................... 0' Subtract line 40a from line 38 ................................................. 40b ........ 41 -21,904. or 40b or who can b be claimed endent as a de 42 Exemptions. If line 38 is $125,100 or less and you did not provide housing to a Midwestern displaced individual, multiply $3,650 by the number on line 6d. Otherwise, see instructions ................. ........ 42 3,650. p , see instructions. 43 Taxable income. Subtract line 42 from line 41. ............................................... If line 42 is more than line 41, enter -0 ........ 43 0 • All others: i d Si l M 44 Tax (see instrs). Check if any tax is from: a b 8 Form(s) 8814 Form 4972 ................... ........ 44 0. e or arr e ng filing separately 45 Alternative minimum tax (see instructions). Attach Form 6251 ................... ........ 45 0. , $5,700 46 Add lines 44 and 45 .......................................................... ......t? 46 0. 47 Foreign tax credit. Attach Form 1116 if required ............. 47 Married filing jointly or 48 Credit for child and dependent care expenses. Attach Form 2441 .......... 48 Qualifying 49 Education credits from Form 8863, line 29 .................. 49 _ widow(er), $11 400 50 Retirement savings contributions credit. Attach Form 8880 ... 50 , 51 Child tax credit (see instructions) .......................... 51 Head of 52 Credits from Form: a 8396 b ? 8839 c ? 5695 ....... 52 household, $8,350 53 Other crs from Form: a 3800 b F] 8801 c 53 54 Add li 47 th h 53 Th e t t l dit 54 roug . es are your nes o a cre s ........ ..... .............. ........ 55 Subtract line 54 from line 46. If line 54 is more than line 46, enter -0- ............ ...... 01, 55 0. 56 Self-employment tax. Attach Schedule SE .............................................. ........ 56 Other 57 Unreported social security and Medicare tax from Form: a ? 4137 b n 8919 ............... ........ 57 Taxes 58 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required ........... ........ 58 59 Additional taxes: a ? AEIC payments b ? Household employment taxes. Attach Schedule H ... ........ 59 60 Add lines 55.59. This is your total tax ................................................ ...... t? 60 0. Payments 61 Federal income tax withheld from Forms W-2 and 1099 ...... 61 62 2009 estimated tax payments and amount applied from 2008 return ........ 62 a L h If 63 Making work pay and government retiree credit. Attach Schedule M ........ 63 0 , ave you qualifying 64a Earned income credit (EIC) ................................ 64a child, attach Schedule EIC. b Nontaxable combat pay election ..... P) 641bil 65 Additional child tax credit. Attach Form 8812 ................ 65 66 Refundable education credit from Form 8863, line 16 ........ 66 67 First-time homebuyer credit. Attach Form 5405 .............. 61 68 Amount paid with request for extension to file (see instructions) .......... 68 69 Excess social security and tier 1 RRTA tax withheld (see instructions) ....... 69 70 Credits from Form: a [] 2439 b [] 4136 c [] 8801 d Q_8885 . 70 71 Add Ins 61-63, 64a, & 65.70. These are your total pmts ................ . .............. ..... ? 71 0. Refund 72 If line 71 is more than line 60, subtract line 60 from line 71. This is the amount you overpaid ........ ........ 72 Direct deposit? 73a Amount of line 72 you want refunded to you. If Form 8888 is attached, check here .. 01 [] 73a See instructions and fill in 73b, 73c, and 73d or Form 8888. ? b Routing number ........ ?XXXXXXXXX I ? c Type: Checking E] Savings ? d Account number ....... XXXXXXXXXXXXXXXXXyX 74 Amount of line 72 you want applied to your 1010 estimated tax ........ "I' 74 Amount 75 Amount you owe. Subtract line 71 from line 60. For details on how to pay, see instructions .......... ..... 0- 75 0. You Owe 76 Estimated tax penalty (see instructions) Third Party uo you want to allow anotner person to discuss this return with the IRS (see instructions)? .......... L1 Yes. Complete the following. U No Designee's Phone Personal identification Designee name no. ? number (PIN) Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and Sign belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Here Your signature Date Your occupation Daytime phone number Joint return? , See instructions. Self Em to ed Keep a copy Spouse's signature. If a joint return, both must sign. Date Spouse's occupation for your records. Date Preparer's Paid signature -?- 0 Check if Preparer's Firm's name _ Richard J. Wright, Jr., CPA Use Only (or yours if self-employed) ) 724 Middle Lane address, and ZIP code Camp Hill, PA 17011 FDIA0112 09/17/09 Preparer's SSN or PTIN Zoo-3h-7S EIN Phone no. 7f 7- Form 1040 (2009) SCHEDULE C (Form 1040) Profit or Loss From Business (Sole Proprietorship) OMB No. 1545.0074 I ? Partnerships, joint ventures, etc, generally must file Form 1065 or 1065-8. 2009 ury 99) l ,Attach to Form 1 ,1040NR, or 1041. ,See Instructions for Schedule C (Form 1040). Attachment Sequence No. 09 Internal Revenue Service ( Name of proprietor Social security number(SSN) Inca D Mason 1211-54-0419 A Principal business or profession, including product or service (see instructions) B Enter code from instructions Restaurant ,722110 C Business name. If no separate business name, leave blank. D Employer ID number(EIN), if any Inca's Place 126-1903087 E Business address (including suite or room no.), 19-S .- 3rd Street ----------------------------------------------- City, town or post office, state, and ZIP code Harrisburct, PA 17101 F Accounting method: (1) X Cash (2) Accrual (3) Other (specify) ? _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ G Did you 'materially participate' in the operation of this business during 2009? If 'No,' see instructions for limit on losses . LJ Yes No H If you started or acquired this business during 2009, check here .............................................................. ? Part I Income 1 Gross receipts or sales. Caution. See the instructions and check the box if: • This income was reported to you on Form W-2 and the 'Statutory employee' box on that form was checked,or • You are a member of a qualified joint venture reporting only rental real estate income not subject to self-employment tax. Also see instructions for limit on losses .................................. 1 8, 07. 2 Returns and allowances ................................................................................ 2 3 Subtract line 2 from line 1 .............................................................................. 3 78, 707. 4 Cost of goods sold (from line 42 on page 2) .............................................................. 4 31, 210. 5 Gross profit. Subtract line 4 from line 3 .................................................................. 5 47F 497. 6 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) ....................................................................................... 6 7 Gross income. Add lines 5 and 6 ...................................................................... ? 7 47,497. Part 11 EXDenses. Enter expenses for business use of vour home only online 30. 8 Advertising .................... 8 18 Office expense ......................... 18 9 Car and truck expenses 19 Pension and profit-sharing plans ......... 19 (see instructions) .............. 9 20 Rent or lease (see instructions): 10 Commissions and fees ......... 10 a Vehicles, machinery, and equipment ..... 20a 1,556. 11 Contract labor b Other business property ................. 20b 13,690. (see instructions) .............. 11 21 Repairs and maintenance ............... 21 843. 12 Depletion ..................... 12 22 Supplies (not included in Part III) ........ 22 13 Depreciation and section 23 Taxes and licenses ..................... 23 179 expense deduction (not included in Part III) (see instructions) .............. 13 19,200. 24 Travel, meals, and entertainment: a Travel ................................. 24a 14 Employee benefit programs (other than on line 19) ......... 14 b Deductible meals and entertainment (see instructions) ....................... 24b 15 Insurance (other than health) ... 15 2,405. 25 Utilities ................................ 25 10,572. 16 Interest: 26 Wages (less employment credits) ........ 26 16,399. a Mortgage (paid to banks, etc) ........ 16a 27 Other f li 48 b Other ......................... F16 expenses ( rom ne on page 2) ................................ 27 2 364 . 17 Legal & professional serv ices ... 28 Total expenses before expenses for business use of home. Add lines 8 through 27 ........................ a` 28 67,029. 29 Tentative profit or (loss). Subtract line 28 from line 7 ...................................................... 29 -19,532. 30 Expenses for business use of your home. Attach Form 8829 ............................................... 30 31 Net profit or (loss). Subtract line 30 from line 29. • If a profit, enter on both Form 1040, line 12, and Schedule SE, line 2 or on Form 1040NR, line 13 (if you checked the box on line 1, see instructions). Estates and trusts, enter on Form 1041, line 3. T ............... 1 19,532. IT a loss, you must go to line sz. 32 If you have a loss, check the box that describes your investment in this activity (see instructions). • If you checked 32a, enter the loss on both Form 1040, line 12, and Schedule SE, line 2, or on Form 1040NR, line 13 (if you checked the box on line 1, see the line 31 instructions). Estates and trusts, enter All investment is on Form 1041, line 3. 32a XI at risk. Some investment • If you checked 32b, you must attach Form 6198. Your loss may be limited. 32b n is not at risk. BAA For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule C (Form 1040) 2009 FDIZ0112 06/18/09 Schedule C (Form 1040) 2009 Inca D Mason 211-54-0419 Page 2 Part III Cost of Goods Sold (see instructions) 33 Method(s) used to value closing inventory: a X Cost b Lower of cost or market c Other (attach explanation) 34 Was there any change in determining quantities, costs, or valuations between opening and closi l t ' h ' ng inventory? [] Yes X] No ion ................................................................ exp ana Yes, attac If .............. ...... ..... 35 Inventory at beginning of year. If different from last year's closing inventory, attach explanation ........................................................................ .............. 35 0. 36 Purchases less cost of items withdrawn for personal use .................................... .............. 36 30 ,197. 37 Cost of labor. Do not include any amounts paid to yourself ................................... .............. 37 38 Materials and supplies .................................................................... .............. 38 1 ,013. 39 Other costs .............................................................................. .............. 39 40 Add lines 35 through 39 ................................................................... .............. 40 31 ,210. 41 Inventory at end of year ................................................................................ 42 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on page 1, line 4 ................ 42 1 31, 210 . Part IV Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9 and are not required to file Form 4562 for this business. See the instructions for line 13 to find out if you must file Form 4562. 43 When did you place your vehicle in service for business purposes? (month, day, year) ? 44 Of the total number of miles you drove your vehicle during 2009, enter the number of miles you used your vehicle for: a Business b Commuting (see instructions) cOther ----------- ----------= ----------- 45 Was your vehicle available for personal use during off-duty hours? .................................................... Yes F? No 46 Do you (or your spouse) have another vehicle available for personal use? ............................................. ? Yes No 47a Do you have evidence to support your deduction? .................................................................... ? Yes ? No b If'Yes,'is the evidence written? .................................................................................... Yes No Bart V Other Expenses. List below business expenses not included on lines 8-26 or line 30. Sewer-Water-Trash ------------------------------------------- J 1,924. Bank Charges ----------------------------------------------- 1 440. 48 Total other Enter here and on 1, line 27 ........................................ .......... ) 48 1 2,364. Schedule C (Form 1040) 2009 FDIZ0112 06/18/09 SCHEDULE E Supplemental Income and Loss oMBNo.1545-0074 (Form 1040) (From rental real estate, royalties, partnerships, ^oo? S corporations, estates, trusts, REMICs, etc) L ? Attach to Form 1040,1040NR, or Form 1041. Department of the Treasury ? See Instructions for Schedule E Form 1040). Attachment internal Revenue Service (99) ( sequence No. 13 Name(s) shown on return Your social security number Inca D Mason 1211-54-0419 Part I Income or Loss From Rental Real Estate and Royalties Note. If you are in the business of renting personal property, use Schedule C or C-EZ (see instructions). If you are an individual, report farm rental income or loss from Form 4835 on page 2, line 40. 1 List the type and address of each rental real estate prop": 2 For each rental real estate Yes No A House property listed on line 1, did you --------------------------------------- or your family use it during the 208 Reno Ave. New Cumberland PA 17070 tax year for personal purposes A X B ----------------------------------------- * for 14 more days, or days, or he greater of: * 10% of the total days B C rented at fair rental value? -------------------------------------- (See instructions.) C Income: 3 Rents received ....................... 4 Royalties received .................... Expenses: 5 Advertising ........................... 6 Auto and travel (see instructions) ...... 7 Cleaning and maintenance ............ 8 Commissions ........................ 9 Insurance ............................ 10 Legal and other professional fees ...... 11 Management fees .................... 12 Mortgage interest paid to banks, etc (see instructions) ..................... 13 Other interest ........................ 14 Repairs ............................... 15 Supplies ............................. 16 Taxes ............................... 17 Utilities .............................. 18 Other (list) ? A B 6.600. 5 6 7 8 9 447. 0 12 1 2,478.1 1 1 12 1,447. ---------------------- ---------------------- ---------------------- ---------------------- ---------------------- 18 ---------------------- ---------------------- ---------------------- ---------------------- ---------------------- 7 19 Add lines 5 through 18 ................ 19 5,097. 19 5,097. 20 Depreciation expense or depletion (see instructions) ..................... 20 20 21 Total expenses. Add lines 19 and 20 ... 21 5,097.1 22 Income or (loss) from rental real estate or royalty properties. Subtract line 21 from line 3 (rents) or line 4 (royalties). If the result is a (loss), see instructions to find out if you must file Form 6198 .......................... 22 1,503. 23 Deductible rental real estate loss. Caution. Your rental real estate loss on line 22 may be limited. See instructions to find out if you must file Form 8582. Real estate professionals must complete line 43 on page 2 ............. 23 24 Income. Add positive amounts shown on line 2 2. Do not include any losses ............. .................... 24 1,503. 25 Losses. Add royalty losses from line 22 and rental real estate losses from line 23. Enter total losses here ..... 25 26 Total rental real estate and royalty income or (loss). Combine lines 24 and 25. Enter the result here. If Parts II, III, IV, and line 40 on page 2 do not apply to you, also enter this amount on Form 1040, line 17, or Form 1040NR, line 18. Otherwise, include this amount in the total on line 41 on page 2 ............................................................................... 26 1,503. BAA For Paperwork Reduction Act Notice, see instructions. FDIZ2301 06/24/09 Schedule E (Form 1040) 2009 Totals C (Add columns A, B, and C Form 5329 Department of the Treasury Internal Revenue Service (99) Additional Taxes on Qualified Plans (Including IRAs), and Other Tax-Favored Accounts Attach to Form 1040 or Form 1040NR. See separate instructions. Sequence No29 . of individual subject to additional tax. If married filing jointly, see the instructions. Your social security number Inca D Mason 1211-54-0419 Fill in Your Address Home address (number and street), or P.O. box if mail is not delivered to your home Apartment number Only If You Are Filing This Form by Itself and ' City, town or post office State ZIP code Not With Your If this is an amended n Tax Return return, check here .. If you only owe the additional 10% tax on early distributions, you may be able to report this tax directly on Form 1040, line 58, or Form 1040NR, line 54, without filing Form 5329. See the instructions for Form 1040, line 58, or for Form 1040NR, line 54. Part l Additional Tax on Early Distributions Complete this part if you took a taxable distribution (other than a qualified disaster recovery assistance distribution), before you reached age 59-1/2, from a qualified retirement plan (including an IRA) or modified endowment contract (unless you are reporting this tax directly on Form 1040 or Form 104ONR - see above). You may also have to complete this part to indicate that you qualify for an exception to the additional tax on early distributions or for certain Roth IRA distributions (see instructions). 1 Early distributions included in income. For Roth IRA distributions, see instructions ........................... 1 1,560. 2 Early distributions included on line 1 that are not subject to the additional tax (see instructions). Enter the appropriate exception number from the instructions: 3 ............................... 2 1,988. 3 Amount subject to additional tax. Subtract line 2 from line 1 ............................................... 3 4 Additional tax. Enter 10% (.10) of line 3. Include this amount on Form 1040, line 58, or Form 1040NR, line 54 ..................... 4 Caution: If any part of the amount on line 3 was a distribution from a SIMPLE IRA, you may have to include 25% of that amount on line 4 instead of 10% (see instructions). Part It Additional Tax on Certain Distributions From Education Accounts Complete this part if you included an amount in income, on Form 1040 or Form 1040NR, line 21, from a Coverdell education savings account (ESA) or a qualified tuition program QTP . 5 Distributions included in income from Coverdell ESAs and QTPs ............................................ 5 6 Distributions included on line 5 that are not subject to the additional tax (see instructions) .................... 6 7 Amount subject to additional tax. Subtract line 6 from line 5 ............................................... 7 8 Additional tax. Enter 10% (.10) of line 7. Include this amount on Form 1040, line 58, or Form 1040NR, line 54 ..................... 8 Partill Additional Tax on Excess Contributions to Traditional IRAs Complete this part if you contributed more to your traditional IRAs for 2008 than is allowable or you had an amount on line 17 of our 2008 Form 5329. 9 Enter your excess contributions from line 16 of your 2008 Form 5329 (see instructions). If zero, go to line 15 .............................................................................................. 9 10 If your traditional IRA contributions for 2009 are less than your maximum allowable contribution, see instructions. Otherwise, enter -0. ................... 10 11 2009 traditional IRA distributions included in income (see instructions) .......... 11 12 2009 distributions of prior year excess contributions (see instructions) ........... 12 13 Add lines 10, 11, and 12 ................................................................................ 13 14 Prior year excess contributions. Subtract line 13 from line 9. If zero or less, enter -0. ........................ 14 15 Excess contributions for 2009 (see instructions) .......................................................... 15 16 Total excess contributions. Add lines 14 and 15 ........................................................... 16 17 Additional tax. Enter 6% (.06) of the smaller of line 16 or the value of your traditional IRAs on December 31, 2009 (including 2009 contributions made in 2010). Include this amount on Form 1040, line 58, or Form 1040NR, line 54 ............................... 17 Part 11f Additional Tax on Excess Contributions to Roth IRAs Complete this part if you contributed more to your Roth IRAs for 2009 than is allowable or you had an amount on line 25 of your 2008 Form 5329. 18 Enter your excess contributions from line 24 of your 2008 Form 5329 (see instructions). If zero, go to line 23 .. 18 19 If your Roth IRA contributions for 2009 are less than your maximum allowable contribution, see instructions. Otherwise, enter-0. ............................. 19 20 2009 distributions from your Roth IRAs (see instructions) ....................... 20 21 Add lines 19 and 20 .................................................................................... 21 22 Prior year excess contributions. Subtract line 21 from line 18. If zero or less, enter -0. ....................... 22 23 Excess contributions for 2009 (see instructions) .......................................................... 23 24 Total excess contributions. Add lines 22 and 23 ........................................................... 24 25 Additional tax. Enter 6% (.06) of the smaller of line 24 or the value of your Roth IRAs on December 31, 2009 (including 2009 contributions made in 2010). Include this amount on Form 1040, line 58, or Form 104ONR, line 54 ............................... 25 BAA For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. FDIA5012 12/17/09 Form 5329 (2009) OMB No. 1545.0074 2009 Attachment Form5329 2009) Inca D Mason 211-54-0419 Page 2 Part V Additional Tax on Excess Contributions to Coverdell ESAs Complete this part if the contributions to your Coverdell ESAs for 2009 were more than is allowable or you had an amount on line 33 of your 2008 Form 5329. 26 Enter the excess contributions from line 32 of your 2008 Form 5329 (see instructions). If zero, go to line 31 ... 26 27 If the contributions to your Coverdell ESAs for 2009 were less than the maximum allowable contribution, see instructions. Otherwise, enter -0........... 27 28 2009 distributions from your Coverdell ESAs (see instructions) .................. 28 29 Add lines 27 and 28 ................................................................................ .... 29 30 Prior year excess contributions. Subtract line 29 from line 26. If zero or less, enter -0.................... .... 30 31 Excess contributions for 2009 (see instructions) ...................................................... .... 31 32 Total excess contributions. Add lines 30 and 31 ....................................................... .... 32 33 Additional tax. Enter 6% (.06) of the smaller of line 32 or the value of your Coverdell ESAs on December 31, 2009 (including 2009 contributions made in 2010). Include this amount on Form 1040, line 58, or Form 1040NR,line 54 ......................................................... .... 33 Part VI'.. Additional Tax on Excess Contributions to Archer MSAs Complete this part if you or your employer contributed more to your Archer MSAs for 2009 than is allowable or you had an amount on line 41 of your 2008 Form 5329. 34 Enter the excess contributions from line 40 of your 2008 Form 5329 (see instructions). If zero, go to line 39 .. . 34 35 If the contributions to your Archer MSAs for 2009 are less than the maximum allowable contribution, see instructions. Otherwise, enter -0. ................... 35 36 2009 distributions from your Archer MSAs from Form 8853, line 8 ............... 36 37 Add lines 35 and 36 ................................................................................... . 37 38 Prior year excess contributions. Subtract line 37 from line 34. If zero or less, enter -0. ...................... . 38 39 Excess contributions for 2009 (see instructions) ......................................................... . 39 40 Total excess contributions. Add lines 38 and 39 .......................................................... . 40 41 Additional tax. Enter 6% (.06) of the smaller of line 40 or the value of your Archer MSAs on December 31, 2009 (including 2009 contributions made in 2010). Include this amount on Form 1040, line 58, or Form 1040NR,line 54 ......................................:....... ............................. . 41 Paid . I Additional Tax on Excess Contributions to Health Savings Accounts (HSAs) Complete this part if you, someone on your behalf, or your employer contributed more to your HSAs for 2009 than is allowable or you had an amount on line 49 of your 2008 Form 5329. 42 Enter the excess contributions from line 48 of your 2008 Form 5329. If zero, go to line 47 .................... 42 43 If the contributions to your HSAs for 2009 are less than the maximum allowable contribution, see instructions. Otherwise, enter -0- ................... 43 44 2009 distributions from your HSAs from Form 8889, line 16 ..................... 44 45 Add lines 43 and 44 .................................................................................... 45 46 Prior year excess contributions. Subtract line 45 from line 42. If zero or less, enter -0. ....................... 46 47 Excess contributions for 2009 (see instructions) .......................................................... 47 48 Total excess contributions. Add lines 46 and 47 ........................................................... 48 49 Additional tax. Enter 6% (.06) of the smaller of line 48 or the value of your HSAs on December 31, 2009 (including 2009 contributions made in 2010). Include this amount on Form 1040, line 58, or Form 1040NR, line 54 ......................................... 49 Part Vf 1 Additional Tax on Excess Accumulation in Qualified Retirement Plans (Including IRAs) Complete this part if you did not receive the minimum required distribution from your qualified retirement plan. 50 Minimum required distribution, if any, for 2009 (including the minimum required distribution for 2008 that is permitted to be made in 2009 for an individual with a required beginning date of April 1, 2009) (see instructions) .......................................... 50 51 Amount actually distributed to you in 2009 (plus any distributions actually made in 2008 that were permitted to be made in 2009 for an individual with a required beginning date of April 1, 2009) ......................... 51 52 Subtract line 51 from line 50. If zero or less, enter -0- ..................................................... 52 53 Additional tax. Enter 50% (.50) of line 52. Include this amount on Form 1040, line 58, or Form 1040NR, line 54 .................... 53 Under penalties of perjury, I declare that I have examined this form, including accompanying attachments, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Sign Here Only If You Are Filing This Form by Itself and Not With Your Tax Return ' Your signature Date Preparer's Date C = Preparei s SSN or PTIN Paid ' signature f f self- employed PrepareeS Firm's name Use Only 4°51, f-S ' e ed). EIN g address and ZIP code Phone no. FDIA5012 12117/09 Form 5329 (2009) Form 8606 OMB No. 1545-0074 Nondeductible IRAs 2009 11 See separate instructions. Department of the Treasury Attachment Internal Revenue Service (99) ? Attach to Form 1040, Form 1040A, or Form 1040NR. Sequence No. 48 Name. If married, file a separate form for each spouse required to file Form 8606. See instructions. Your social secuft number Inca D Mason 1211-54-0419 Fill in Your Address Home address (number and street. or P.O. box if mail is not delivered to your home) Only if You Are Filing This Form by Itself ? city, town or post office and Not With Your Tax Return State ZIP code Part I Nondeductible Contributions to Traditional IRAs and Distributions From Traditional, SEP, and SIMPLE IRAs Complete this part only if one or more of the following apply. • You made nondeductible contributions to a traditional IRA for 2009. • You took distributions from a traditional, SEP, or SIMPLE IRA in 2009 and you made nondeductible contributions to a traditional IRA in 2009 or an earlier year. For this purpose, a distribution does not include a rollover (other than a repayment of a qualified disaster recovery assistance distribution), qualified charitable distribution, one-time distribution to fund an HSA, conversion, recharacterization, or return of certain contributions. • You converted part, but not all, of your traditional, SEP, and SIMPLE IRAs to Roth IRAs in 2009 (excluding any portion you recharacterized) and you made nondeductible contributions to a traditional IRA in 2009 or an earlier year. 1 Enter your nondeductible contributions to traditional IRAs for 2009, including those made for 2009 from January 1, 2010, through April 15, 2010 (see instructions) ............................................ 2 Enter your total basis in traditional IRAs (see instructions) ................................................. 3 Add lines 1 and 2 ...................................................................................... In 2009, did you take a distribution from traditional, No ? Enter the amount from line 3 on line 14. SEP, or SIMPLE IRAs, or make Do not complete the rest of Part 1. a Roth IRA conversion? Yes ? Go to line 4. 4 Enter those contributions included on line 1 that were made from January 1, 2010, through April 15, 2010 ..... 5 Subtract line 4 from line 3 .............................................................................. 6 Enter the value of all your traditional, SEP, and SIMPLE IRAs as of December 31, 2009, plus any outstanding rollovers. Subtract any repayments of qualified disaster recovery assistance distributions. If the result is zero or less, enter-0- (see instructions) ................................................... 6 7 Enter your distributions from traditional, SEP, and SIMPLE IRAs in 2009. Do not include rollovers (other than repayments of qualified disaster recovery assistance distributions), qualified charitable distributions, a one-time distribution to fund an HSA, conversions to a Roth IRA, certain returned contributions, or recharacterizations of traditional IRA contributions (see instructions) ........................................................... 7 8 Enter the net amount you converted from traditional, SEP, and SIMPLE IRAs to Roth IRAs in 2009. Do not include amounts converted that you later recharacterized (see instructions). Also enter this amount on line 16 ............ 8 9 Add lines 6, 7, and 8 ............................. 1 9 10 Divide line 5 by line 9. Enter the result as a decimal rounded to at least 3 places. If the result is 1.000 or more, enter 1.000 .............................. 10 X 11 Multiply line 8 by line 10. This is the nontaxable portion of the amount you converted to Roth IRAs. Also enter this amount on line 17 ...................... 11 12 Multiply line 7 by line 10. This is the nontaxable portion of your distributions that you did not convert to a Roth IRA ........................................ 12 13 Add lines 11 and 12. This is the nontaxable portion of all your distributions ....... ...... ..................... 13 14 Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2009 and earlier years ............ 14 15a Subtract line 12 from line 7 ............................................................................. 15a b Amount on line 15a attributable to qualified disaster recovery assistance distributions (see instructions). Also enter this amount on Form 8930, line 22 ................................................................. 15b c Taxable amount. Subtract line 15b from line 15a. If more than zero, also include this amount on Form 1040, line 15b; Form 1040A, line 11 b; or Form 1040NR, line 16b ................................................. 15c Note: You may be subject to an additional 10% tax on the amount on line 15c if you were under age 59-112 at the time of the distribution (see instructions). BAA For Privacy Act and Paperwork Reduction Act Notice, see instructions. Form 8606 (2009) Apartment number FDIA6112 08/18/09 Form 8606 (2009) Inca D Mason 211-54-0419 Page 2 Part 11 2009 Conversions From Traditional, SEP, or SIMPLE IRAs to Roth IRAs Complete this part if you converted part or all of your traditional, SEP, and SIMPLE IRAs to a Roth IRA in 2009 (excluding any portion you recharactenzed). Caution: If your modified adjusted gross income is over $100,000 or you are married filing separately and you lived with your spouse at any time in 2009, you cannot convert any amount from traditional, SEP, or SIMPLE IRAs to Roth IRAs for 2009. If you erroneously made a conversion, you must recharacterize (correct) it (see instructions). 16 If you completed Part I, enter the amount from line 8. Otherwise, enter the net amount you converted from traditional, SEP, and SIMPLE IRAs to Roth IRAs in 2009. Do not include amounts you later recharacterized back to traditional, SEP, or SIMPLE IRAs in 2009 or 2010 (see instructions) ................................. 16 17 If you completed Part I, enter the amount from line 11. Otherwise, enter your basis in the amount on line 16 see instructions) ........................................................................... 17 18 Taxable amount. Subtract line 17 from line 16. Also include this amount on Form 1040, line 15b; Form 1040A, line lib; or Form 1040NR,line 16b ......................................................... 18 Part 111 Distributions From Roth IRAs Complete this part only if you took a distribution from a Roth IRA in 2009. For this purpose, a distribution does not include a rollover (other than a repayment of a qualified disaster recovery assistance distribution), qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, or return of certain contributions see instructions). 19 Enter your total nonqualified distributions from Roth IRAs in 2009 including any qualified first-time homebuyer distributions (see instructions) ................................................................ 19 1,560. 20 Qualified first-time homebuyer expenses (see instructions). Do not enter more than $10,000 ................. 20 21 Subtract line 20 from line 19. If zero or less, enter -0- and skip lines 22 through 25 .......................... 21 1,560. 22 Enter your basis in Roth IRA contributions (see instructions) ............................................... 22 23 Subtract line 22 from line 21. If zero or less, enter -0- and skip lines 24 and 25. If more than zero, you may be subject to an additional tax (see instructions) .......................................................... 23 1,560. 24 Enter your basis in conversions from traditional, SEP, and SIMPLE IRAs and rollovers from qualified retirement plans to a Roth IRA (see instructions) .......................................................... 24 25a Subtract line 24 from line 23. If zero or less, enter -0- and skip lines 25b and 25c ........................... 25a 1,560. b Amount on line 25a attributable to qualified disaster recovery assistance distributions (see instructions). Also enter this amount on Form 8930, line 23 ................................................................. 25b c Taxable amount Subtract line 25b from line 25a. If more than zero, also include this amount on Form 1040, line 15b; Form 1040A, line l lb; or Form 1040NR, line 16b ................................................. 25C 1,560. Under penalties of perjury, I declare that I have examined this form, including accompanying attachments, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) Sign Here Only if You is based on all information of which preparer has any knowledge. Are Filing This Form by Itself and Not With Your Tax Return Your signature Date Date Preparer's SSN or PTIN , Check if self- Paid Preparer's signature employed Preparer's Firm's name EIN Use Onl (or yours if ------------------------------------ y self-employed), , address, and ------------------------------------ ZIP code Phone no. Form 8606 (2009) FDIA6112 08/18/09 IRC Section 172 (b) (3) ?Attach to your income tax return Name(s) Shown on Return Identification Number Inca D Mason 211-54-0419 Tax Year: 2009 Election To Forego the Carryback Period for Net Operating Loss Pursuant to the Internal Revenue Code, Section 172(b)(3), the taxpayer, Inca D Mason irrevocably elects to relinquish the entire carryback period with respect to the net operating loss incurred for the taxable year ended ............................ 12/31/2009 LEASE AGREEMENT This agreement, made and entered into this day of i n by and between 014` b-(-,N L 0 hereinafter called LESM(s), AND: hereinafter called LESSOR(S). V Witnesseth; that the Lessor does hereby following described premises, to wit: A For the terms of _-P-4 commencing on the lease and rent to the Lessee the, day of rgt for the sum of ?S per month, payable at the place of direction of the S Lessor monthly in advance, on or before the day of and a like sum on or before the S day of each succeeding month thereafter, during the term of the lease. I and ending on the day of , THIS LEASE IS SUBJECT TO THE FOLLOWING PARTICULAR CONDITIONS: (if these conditions should conflict with any of the printed conditions of the lease, the printed conditions shall be null and void and these conditions shall rule) Tenant, at tenant's expense, shall have all carpets professionally cleaned at time of vacating property. Lessees initial(s) F- RESPONDENT'S7 EXHIBIT kiiiiii Communlrv Action CornmtSStOn - Budget Review pane 1 oft Review Date Re,.iew Date Re-,iew Dwc Rcti-tcw Date Rctiicw Dztc Expenses - General q1711 0 1/ 97' D I Credic Card Pa,,-merit 3c).00 30..GTI ? Regular Swings Deposits c-e oo _ 3 Cable TV ? relzohone ? eELL 30. Oo Entertainmeni -^--- 6 Pet Expenses n • I Insurance Li -- . v D g Electric 173-. o0 176'.0-0 9 Gas.Propane --- ??- Ip Fuel Oil /crv •cv " - I 1 Water Sewer 83. o o jo ," 12 Trash Removal ?-' ?- 13 F urtu tore I-t Household Repairs ---? 15 Appliances - 16 Prescriptions'Co-Pav 8 o 0 ?• 17 Child Care -- 13 Children's Recreation ---_ "- 19 Children's School Supplies ?---_ --'" ,p Other: ?- _ 21 Total for Expenses - General: S.Gb7 .pO S ' (? • S Employment 22 Tools ?--? 23 L r iform,'Dress r--? 24 Professional License,'Fees ---- 2; Total for Employment: :-ldult Education 26 TuInall 27 Supplies '-'- 73 Fees ---? ?-- 29 Total for Adult Edcation: Transportation 30 Car Pa?,mencfLease Pavment -?? 31 Gas go. 0c) gb. 32 OiUService/Repairs ?-'- 33 Insurance oo 34 License.fReQistration 3.0 0 35 Public I-ransportattun I l'oti!1 Ci,! ?!.tn? ?orr.?tion: ?- X107. oo - d7.0 0 -- ---- 1=_ ---- r- - --- l- -- --__ - ?`-- - - -- F.]a._ Revised Feuruar/ 2000 RESPONDENT'S EXHIBIT Community Action Commission - Budget Review page 2 of 2 Ra-iaw Data Rtie cw D R i Parentina/Social ?7 t c ate ` eo cw Date t??ew t?zte ` 37 Clothins Purchase 38 Laund - `Dn- Clearnins I ya, ,?, _ ! .? 0 Personal Care hems miss O . Cr-?j - - -_ --- -- -tt Hair Car: -t2 Gifts -43 Other: ------, - - 4-4 Total for Parenting/Social: S p.crv ? O,tJ?i S S Substance Abuse 4; T/alcohol g g .-- S Health Insurance 46 Health Insurance Payments $ 2,S-.C,0 $ ? ?- ? ----__ Shelter - - 47 R*nb'L-Iortstage tS o o 0 -0 43 Property Takes 49 Home Equity Loan a. cc, o crc) 30 Re airs ---------- 31 association Fees 3? Other: ,,--? - 33 Total for Shelter: S it 74s, oo ;- ? g $ Subsistence (Food} ? 54 Food Padp Q. oo s vl©." I s Ritdaat Tntolc k- ( ,.? . .. Line 21 Income General (P67. c70 . 25 Emplovment r-_'-, .-.--- ;. 29 adult Education `--" 36 Transportation v 7. o 0 -44 Parenting Social ? o . o o 45 Substance Abuse 46 Health Insurance 53 Shelter 1 t 7-A$' alo flab _ _ _ 34 Subsistence (Food) o_Oa p? ` pty 33 Total Monthly Expenses (-) ' y3 .oo S S 56 i`iet Monthly Earned Income O / aq p 6 37 Net Monthly Unearned Income (+) S 7 3 •{«cp S -9 3 . cr4 S S ?" 53 Difference / OA-0"3 V 5 S u C,r«I?t C ?°\r?l C? tit t? ?lanc? _ ?_ lvoo.o? ? ?Y; `? ! ? ? 60 Car 1 )?:I_1t Hi 111M c I _ 6l Other Debt balance -- j 62 _ Total Debt Balance $ r,., v. co,o ES Z/M .ate ----- F. Sac$eV O eptFortns\UpoateUCT SForms%intakeFanns\CACButlgeUntak eP age2 Revised February 2000 05/28/2010 10:11 7172388481 CLECKNER & FEAREN PAGE 02 ROBERT G. U&SON, Plaintiff v9. N INCA D. MASON, Defendant : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COMM, PENNSYLVANIA NO. 08-6648 CIVIL ACTION - LAMP IN DIVORCE AFFIDAVIT OF CO?SEiQT C3 o 1. A complaint in divorce under Section 3301(c) ,'f f+he Divorce Code was filed on November 10, 2008. f i co 2. The marriage of Plaintiff and Defendant is irretft4vab* broken and ninety (90) days have elapsed from ;r_ the date 0:4 ? tH6 filing and service of the Complaint. 3. I consent to the entry of a final decree of divorce after ,, service of notice of intention to request entry of the decree. I verify that the statements made in this affidavit are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S.94904, relating to unsworn falsification to authorities. Date. 2010 -ZAA f ROBERT G. MASO A?laintif? 05/28/2010 10:11 7172388481 CLECKNER & FEAREN PAGE 04 ROBERT G. MASON, Plaintiff vai. INCA D. MASON, Defendant : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA NO. 08-6648 z CIVIL ACTION - LAW IN DIVORCE C o _; WAIVER OF XOTICE OF INTENTION TO R EQU83T ? r 6 r ENTRY OF A DIVORCE DECREE UXDSR r .. co _- SECTION 3301(c) of THE DIVORcE CODS -' -- 1. I consent to the entry of a final decree j of 1 vc?ce without notice. 2. I understand that I may lose rights concerning alimony, division of property, lawyer's fees or expenses if I do not claim them before a divorce is granted. 3. 1 understand that I will not be divorced until a divorce decree is entered by the Court and that a copy of the decree will be sent to me immediately after it is filed with the Prothonotary. I verify that the statements made in this affidavit are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S.54904 relating to unsworn falsification to authorities. Date: .7 2010 ROBERT G. SON - Plaintiff 05/28/2010 10:11 7172388481 CLECKNER & FEAREN PAGE 03 P ROBERT G. MASON, Plaintiff IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 086646 n G CIVIL ACTION - LAW ' IN DIVORCE L N) ,y1 .. kp?? vs. INCA D. MASON, Defendant C !: 00 rte- ?, AFFT VIT OF COIg3ENT 1. A complaint in divorce under Section 3301(c) of the Divorce Code was filed on November 10, 2008. 2. The marriage of Plaintiff and Defendant is irretrievably broken and ninety (90) days have elapsed from the date of the filing and service of the Complaint. 3. I consent to the entry of a final decree of divorce after service of notice of intention to request entry of the decree. I verify that the statements made in this affidavit are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S.94904, relating to unsworn falsification to authorities. Date: -_ 2010 INCA D. MASON - Defendant A 05/28/2010 10:11 7172388481 ROBERT G. MASON, Plaintiff va. INCA D. MASON, Defendant CLECKNER & FEAREN PAGE 05 IN TEE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 08-6648 CIVIL ACTION - LAW IN DIVORCE C= .4 WAIVER OF NOTICE OF INTENTION TO REQUEST F-r E NTRY OF A DIVORCE DECREE UNDER, SECTION 3301(c) OP THE DIVORCE CODE _ co - 1. I consent to the entry of a final decree of ivol?ce without notice. 2. 1 understand that I may lose rights concerning alimony, division of property, lawyer's fees or expenses if I do not claim them before a divorce is granted. 3. I understand that I will not be divorced until a divorce decree is entered by the Court and that a copy of the decree will 40. be sent to me immediately after it is filed with the Prothonotary. I verify that the statements made in this affidavit are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S.54904 relating to unsworn falsification to authorities. Date: S ?C;) ? , 2010 U/? 4IxD:f. MASON - Defendant r; 10 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA eJtZT (, . 6 ! l Q'5 D P . Plaintiff Vs File No. e IN DIVORCE Defendant ? N C < NOTICE TO RESUME PRIOR SURNAME a T.7 Notice is hereby given that the Plaintiff/ defendant in the above matter, [select one by marking "x"] " prior to the entry of a Final Decree in Divorce, or after the entry of a Final Decree in Divorce dated hereby elects to resume the prior surname of JI U,5 .? , and gives this written notice avowing his / her intention pursuant to the provisions of 54 P.S. 704. Date: - D VAV-- 0 M t Signature PAr W- AJ- 0 A 603 p_ Signature of name being resum COMMONWEALTH OF PENNSYLVANIA } COUNTY OF (:arn be,-I,,, On the a- day of M 2000 before me, the Prothonotary or the notary public, personally appeared the above affiant known to me to be the person whose name is subscribed to the within document and acknowledged that he / she executed the foregoing for the purpose therein contained. In Witness Whereof, I have hereunto set my hand hereunto set my hand and official seal. ?Ccunrt Notary Public s'//. O6 ?A'?Jff ?asl. ROBERT G. MASON, IN THE COURT OF COMMON PLEAS OF Plaintiff/Respondent CUMBERLAND COUNTY, PENNSYLVANIA VS. . CIVIL ACTION - DIVORCE c o NO. 08-6648 CIVIL TERM rim o =-n INCA D. MASON, IN DIVORCE (4r- Defendant/Petitioner PACSES CASE: 448110558 x o r vCD © ` n s - ORDER OF COURTS N o CO AND NOW to wit, this 30th day of November, 2010, it is hereby Ordered that pursuant to the parties' agreement as set forth before the Divorce Master on May 28, 2010, the Alimony Pendente Lite is to terminate on November 30, 2010 There is a remaining balance of $224.62 that is to be paid off by the current wage withholding order until the balance is liquidated, This Order shall become final twenty (20) days after the mailing of the notices of the entry of the Order to the parties unless either party files a written demand with the Office of the Prothonotary for a hearing de novo before the Court. BY THE COURT: Albert H. Masland, J. DRO: R.J. Shadday xc: Petitioner Respondent Dennis J. Shatto, Esq. Form OE-001 Service Type: M Worker: 21005 ROBERT G. MASON, Plaintiff . VS. - INCA D. MASON, Defendant IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 08 - 6648 CIVIL IN DIVORCE ORDER OF COURT AND NOW, this 3 :+ day of -Dw.*. 4a-01 2010, counsel and the parties having entered into an agreement and stipulation resolving the economic issues on May 28, 2010, the date set for a conference with counsel and the parties, the agreement and stipulation having been transcribed, the appointment of the Master is vacated and counsel can conclude the proceedings by the filing of a praecipe to transmit the record with the affidavits of consent of the parties so that a final decree in divorce can be entered. BY THE COURT, 1111/CL Kevin Hess, .J. cc: Dennis J. Shatto Attorney for Plaintiff Inca D. Mason Defendant (Pro se) C-') -O3 z a :0-UM A° =4 C ? Z Ax x w n ? rn ? ROBERT G. MASON, IN THE COURT OF COMMON PLEAS OF Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA VS. NO. 08 - 6648 CIVIL INCA D. MASON, Defendant IN DIVORCE THE MASTER: Today is Friday, May 28, 2010. This is the date set for a conference in the above-captioned divorce proceedings. Present in the hearing room are the Plaintiff, Robert G. Mason, and his counsel Dennis J. Shatto and the Defendant, Inca D. Mason. Ms. Mason is not represented by counsel. A complaint in divorce was filed on November 10, 2008, raising grounds for divorce of irretrievable breakdown of the marriage and indignities. With respect to grounds for divorce, the parties are going to sign affidavits of consent and waivers of notice of intention to request entry of divorce decree so that the divorce can be concluded under Section 3301(c) of the Domestic Relations Code. The affidavits and waivers will be filed by the Master's office with the Prothonotary's office. It is specifically noted, however, that the Master will not vacate his appointment until December 1, 2010, so that the divorce cannot be concluded until after the Master's appointment has been vacated. 1 The complaint in divorce averred that the parties were married on January 1, 2006. The Defendant admitted in her answer to the complaint that that date of marriage was the correct date. However, the Master has been provided with a marriage certificate dated January 1, 2005. The date of marriage is not going to be critical to us resolving this case based on the agreement that is going to be placed on the record. The Master simply notes that there has been some discrepancy between the marriage certificate date and the date stated and admitted to in the complaint of divorce. The complaint in divorce also raised an economic claim of equitable distribution. The Defendant, when she filed her answer to the complaint in divorce on December 16, 2008, also filed a counterclaim. In the counterclaim the Defendant raised a claim for alimony pendente lite, alimony, and counsel fees and costs. She also raised a claim for equitable distribution which was also raised by the Plaintiff in his complaint. The parties separated in August of 2008. There were no children born of this marriage. The Master has been advised that after negotiations this morning, the parties have reached an agreement. The agreement is going to be placed on the record in the presence of the parties. The agreement as 2 placed on the record will be considered the substantive agreement of the parties, not subject to any changes or modifications except for correction of typographical errors which may be made during the transcription. Therefore, when the parties leave the hearing room today they are bound by the terms of the agreement even though there is no subsequent signing of the agreement affirming the terms of settlement. However, the parties have indicated that they will be available to return later today to review the agreement, make any typographical corrections as necessary, and then sign the agreement affirming the terms of settlement as stated on the record. Mr. Shatto. MR. SHATTO: 1. The real estate known as 208 Reno Avenue, in the Borough of New Cumberland, which was Defendant's pre-marital home with an apartment unit will be her sole property and husband will receive no payment for any increase in the value of that real estate which may have occurred during the course of the marriage. 2. Husband has two pension plans which will remain in his sole possession and ownership, and wife will have no claim thereto. 3. Wife had a pension which appears to have been liquidated previous to today's date, and she retains any and all interest in that pension or the proceeds from liquidation thereof. 4. There is a marital asset, a pet Macaw, which will be wife's sole property. 5. There are coy fish which are currently located in the pond on the Defendant's real estate. Wife will permit husband to enter the property for the purpose of retrieving 3 those fish if he so desires. Arrangements for such removal will be made by and between the parties in advance of removal and may include either party having present at the time of removal such other person or persons deemed appropriate. 6. A restaurant business had been acquired in or about February of 2008 and was financed through Mid-Penn Bank by a mortgage against the aforesaid Reno Avenue property and a personal guarantee by the Plaintiff. That business has closed. To the extent there may be any personal property or fixtures which would be owned by the business and would be subsequently sold, the proceeds of any such sale would be applied against the remaining balance due to Mid-Penn Bank. 7. The parties have alleged that each has taken certain personal property items which were the other parties pre-marital assets. This agreement will not purport to allocate or require any distribution of those assets. Otherwise, however, any other marital personal property currently in the possession of husband will remain his sole property and any such property currently in the possession of wife will remain her sole property. If the husband has in his possession or his control any photographs of wife or her family members, he will locate those and return them to wife's possession and she would return any similar items that she may find in her possession to husband. 8. Any marital debt that has been incurred and paid to creditors and is still owed to creditors will not be reimbursed or paid from one party to the other on account of marital debt. 9. Husband is under a current court ordered obligation to pay alimony pendente lite which includes two components. One is the payment of medical health insurance coverage for the benefit of wife and the other component is a cash payment. Husband will continue to make those payments as ordered through and including the payment due for the month of November 2010. Effective November 30, 2010, assuming all such payments have been made, the parties agree that the alimony pendente lite order will terminate. No party shall have any claim for alimony against the other and the parties waive any claims they may have against each other for the payment of counsel fees, costs and expenses. 10. The parties, either directly or through counsel, will notify the Master on or before December 1, 2010, that the terms of this agreement have been fulfilled so that the Master is able, after notification that the agreement has 4 been complied with, to vacate his appointment. Upon notice by the parties and/or counsel that the agreement has been complied with, the Master will then prepare an order vacating his appointment and counsel can file a praecipe transmitting the record to the Court requesting a final decree in divorce. If the Master has not heard from either party or counsel by December 15, 2010, the Master will automatically proceed to ask the Court to vacate his appointment without having heard from either party or counsel. Therefore, if the agreement has not been complied with in accordance with the terms thereof, the parties will have an opportunity to notify the Master by December 15, 2010. Otherwise, as noted, the Master will vacate his appointment and the divorce can, therefore, conclude. 11. Each party will at the request of the other execute, acknowledge, and deliver any and documents which may be necessary or advisable to undertake, complete and effect the terms of this agreement. 12. Except as herein otherwise provided, each party may dispose of his or her property in any way and each party hereby waives and relinquishes any and all rights he or she may now have or hereafter acquire under the present or future laws of any jurisdiction to share in the property or the estate of the other as a result of the marital relationship including without limitation, statutory allowance, widow's allowance, right of intestacy, right to take against the will of the other, and right to act as administrator or executor in the other's estate. Each will at the request of the other execute, acknowledge, and deliver any and all instruments which may be necessary or advisable to carry into effect this mutual waiver and relinquishment of all such interest, rights, and claims. THE MASTER: Ms. Mason, you've been present during the statement of the agreement on the record? MS. MASON: Yes. THE MASTER: Do you understand the agreement as stated on the record? MS. MASON: Yes, I do. THE MASTER: Do you have any questions about 5 the agreement as stated on the record? MS. MASON: No, sir. THE MASTER: And you are satisfied that this settlement will conclude all outstanding issues relating to this divorce? MS. MASON: Yes. MR. SHATTO: Mr. Mason, have you heard the entire description and dictation of the terms of the agreement? MR. MASON: Yes. MR. SHATTO: Do you understand the terms of the agreement? MR. MR. MR. MR. terms as dictated pertaining to your MR. THE MASON: SHATTO: MASON: SHATTO: will res divorce MASON: MASTER: Yes. Do you agree to them? Yes. And do you agree that those Dlve all the financial matters proceedings? Yes. Thank you. I acknowledge that I have read the above stipulation and agreement, that I understand the terms of settlement as set forth herein, and that by signing below I ratify and affirm the agreement previously made and intend to bind myself to the settlement as a contract obligating myself to the terms of settlement and subjecting myself to 6 the methods and procedures of enforcement which may be imposed by law and in particular Section 3105 of the Domestic Relations Code. WITNESS: DATE: X 'r 141 U)d 4eynnis J. Shatto Robert . Mason Attorney for Plaintiff Plaintiff Inca D. Mason Defendant 7 L OF Ter- E0 HONOTARY Dennis J. Shatto, Esquire Attorney I.D. No. 25675 119 Locust Street P. O. Box 11847 Harrisburg, PA 17108-1847 (717) 238-1731 Attorney for Plaintiff L110 rjF1' 1 ? P! j, 15 ROBERT G. MASON, IN THE COURT OF COMMON PLEAS Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA V. NO. 08-668 INCA D. MASON, CIVIL ACTION - LAW Defendant IN DIVORCE AFFIDAVIT OF SERVICE I, DENNIS J. SHATTO, Esquire, do hereby certify that a true and correct copy of a Complaint Under Section 3301(c) of the Divorce Code was served upon Defendant, Inca D. Mason, by certified mail, return receipt requested, restricted delivery, on the 24`h day of November, 2008. The original signed return receipt, No. 7007-1490-0000-7689-7205, is attached hereto and made a part hereof. Date: December 16, 2010 Sworn to and subscribed before me this 16th day of December, 2010. Notary Public MGNWEAL?Ii OF PCNNSY JENNY A. TOBIAS, Notary Public City of Hanisbu , Dauphin County MY Commission February 15, 2013 CLECKNER :AND F REN By Dennis J. Shatto, Esquire Attorney I.D. No. 25675 119 Locust Street P. O. Box 11847 Harrisburg, PA 17108-1847 (717) 238-1731 Attorney for Plaintiff ¦ Corr?i item 4 if , d. Print your r e reverie so that we Attach this card to the of the maiipiece, or on the front If space permits. 1. Article Addressed to: Mrs. Inca Mason 208 Reno Avenue Apt. New Cimberland, PA 17070 a If YES, enter delivery address below: ? No X V4't" Agent Addressee - pf 8. Received by (Prlrtted Name) l C. D6 Del"y D. Is delivery address different from item 1? ? Yes 3. Service Type 12 Owf¦ed Midi 0 6tpreas MNN 0 Rapieter I 0 Rohn Receipt for Muchandiee 0 Insured Mail 0 C.O.D. 4. Restricted Delivery? (Fxfira Fee) Q[i Yes 2.rn 7007 1490 0000 7689 7205 PS Form 3811, February 2004 Domestic Return Receipt 102596-02-W ROBERT G. MASON, Plaintiff VS. INCA D. MASON, Defendant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA CIVIL DIVISION NO. 08 - 6648 CIVIL TERM c? PRAECIPE TO TRANSMIT RECORD -Va To the Prothonotary:.. crs Transmit the record, together with the following information, to the court for entry of a d}ui e decree: n _ c) 1. Ground for divorce: - Irretrievable breakdown under § (3301(c)) and --i 0 J W w rn (Strike out inapplicable section.) 2. Date and manner of service of the complaint: 11-24-2008 by Certified Mail, Return Receipt Request, Restricted Delivery. 3. Complete either paragraph (a) or (b). (a) Date of execution of the affidavit of consent required by § 3301(c) of the Divorce code: by plaintiff 05-28-2010 ; by defendant 05-28-2010 (b) (1) Date of execution of the affidavit required by § 3301(d) of the Divorce Code: (2) Date of filing and service of the plaintiff s § 3301(d) affidavit upon the respondent opposing party: 4. Related claims pending: None. 5. Complete either (a) or (b) (a) Date and manner of service of the notice of intention to file praecipe to transmit record, a copy of which is attached: (b) Date plaintiffs Waiver of Notice was filed with the Prothonotary: 05-28-2010 c? z rn? r- MM C3 , --i O =-n c:)-n xF3 oM D xf Date defendant's Waiver of Notice was filed with the Prothonotary: 05-28-2010 Attorney for Plaintiff/Defendant Date: 12/07/2010 Dennis J. Shatto, Esquire PA Attorney ID #25675 119 Locust Street, P.O. Box 11847 Harrisburg, PA 17108-1847 (717)238-1731 ROBERT G. MASON IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA V. INCA D. MASON DIVORCE DECREE AND NOW, ??/ , 20 to , it is ordered and decreed that ROBERT G. MASON plaintiff, and INCA D. MASON defendant, are divorced from the bonds of matrimony. Any existing spousal support order shall hereafter be deemed an order for alimony pendente lite if any economic claims remain pending. The court retains jurisdiction of any claims raised by the parties to this action for which a final order has not yet been entered. Those claims are as follows: (If no claims remain indicate "None.") None. By the Court, NO. 08-6648 CIVIL TERM Attest. 1/10 mo, i hod 46 NoWce 0 &PH n+ cl io aff ORDER/NOTICE TO WITHHOLD INCOME FOR SUPPORT 08-6648 CIVIL Original Order/Notice State Commonwealth of Pennsylvania OAmended Order/Notice Co./City/Dist. of CUMBERLAND Date of Order/Notice 12/30/10 OTerminate Order/Notice Case Number (See Addendum for case summary) OOne-Time Lump Sum/Notice RE: MASON, ROBERT G. Employer/Withholder's Federal EIN Number Employee/Obligor's Name (Last, First, MI) 204-54-7894 Employee/Obligor's Social Security Number BLACK LANDSCAPE CONTRACTING 1543101140 1360 E LISBURN RD Employee/Obligor's Case Identifier MECHANI CSBURG PA 17055-5935 (See Addendum for plaintiff names associated with cases on attachment) Custodial Parent's Name (Last, First, MI) See Addendum for dependent names and birth dates associated with cases on attachment. ORDER INFORMATION: This is an Order/Notice to Withhold Income for Support based upon an order for support from CUMBERLAND County, Commonwealth of Pennsylvania. By law, you are required to deduct these amounts from the above-named employee's/obligor's income until further notice even if the Order/Notice is not issued by your State. $ 0. oo per month in current child support $ 0.00 per month in past-due child support Arrears 12 weeks or greater? Oy?e? 0 no z $ o. oo per month in current medical support == '? $ 0.00 per month in past-due medical support rnco cr -11 $ 0.00 per month in current spousal support $ o.oo per month in past-due spousal support ' $ 0.00 per month for genetic test costs - r to I --4 $ 0 per month in other (specify) 0.0 $ one-time lump sum payment - - for a total of $ o . o o per month to be forwarded to payee below. nary You do not have to vary your pay cycle to be in compliance with the support order. If your pay cycle does not match the ordered support payment cycle, use the following to determine how much to withhold: $ Per weekly pay period. $ 0. 00 per semimonthly pay period 0.00 (twice a month) $ 0.00 per biweekly pay period (every two weeks) $ 0.00 per monthly pay period. REMITTANCE INFORMATION: You must begin withholding no later than the first pay period occurring ten (10) working days after the date of this Order/Notice. Send payment within seven (7) working days of the paydate/date of withholding. You are entitled to deduct a fee to defray the cost of withholding. Refer to the laws governing the work state of your employee for the allowable amount. The total withheld amount, and your fee, cannot exceed 55% of the employee's/ obligor's aggregate disposable weekly earnings. For the purpose of the limitation on withholding, the following information is needed (See #9 on page 2). Pennsylvania law (23 PA C.S. § 4374(b)) requires remittance by an electronic payment method if an employer is ordered to withhold income from more than one employee and employs 15 or more persons, or if an employer has a history of two or more returned checks due to nonsufficient funds. Please call the Pennsylvania State Collections and Disbursement Unit (PA SCDU) Employer Customer Service at 1-877-676-9580 for instructions. PA FIPS CODE 42 000 00 Make Remittance Payable to: PA SCDU Send check to: Pennsylvania SCDU, P.O. Box 69112, Harrisburg, Pa 17106-9112 IN ADDITION, PAYMENTS MUST INCLUDE THE DEFENDANT'S NAMEAND THE PACSES MEMBER /D (shown above as the Employee/Obligor's Case Identifier) OR SOCIAL SECURITY NUMBER IN ORDER TO BE PROCESSED. DO NOT SEND CASH BY MAIL. „ BY THE COURT: H. Masland, Judge, DRO: R.J. Shadday Service Type M OMB No.: 0970-0154 Form EN-028 Rev.5 Worker ID $IATT N\ .i ADDITIONAL INFORMATION TO EMPLOYERS AND OTHER WITHHOLDERS Ej If hecked you are required to pr vide a opy of this form to your m loyee. If yo r employee orks in a state that is dI erent from the state that issued this order, a copy must be provideTtlo your employee even if tie box is not checked. 1. Priority: Withholding under this Order/Notice has priority over any other legal process under State law against the same income. Federal tax levies in effect before receipt of this order have priority. If there are Federal tax levies in effect please contact the requesting agency listed below. 2. Combining Payments: You can combine withheld amounts from more than one employee/obligor's income in a single payment to each agency requesting withholding. You must, however, separately identify the portion of the single payment that is attributable to each employee/obligor. 3.* Reporting the Paydate/Date of Withholding: You must report the paydate/date of withholding when sending the payment. The paydate/date of withholding is the date on which amount was withheld from the employee's wages. You must comply with the law of the state of the employee's/obligor's principal place of employment with respect to the time periods within which you must implement the withholding order and forward the support payments. 4.* Employee/Obligor with Multiple Support Holdings: If there is more than one Order/Notice to Withhold Income for Support against this employee/obligor and you are unable to honor all support Order/Notices due to Federal or State withholding limits, you must follow the law of the state of employee's/obligor's principal place of employment. You must honor all Orders/Notices to the greatest extent possible. (See #9 below) 5. Termination Notification: You must promptly notify the Requesting Agency when the employee/obligor is no longer working for you. Please provide the information requested and return a copy of this Order/Notice to the Agency identified below. 2517535760 THE PERSON HAS NEVER WORKED FOR THIS EMPLOYER : 0 THE EMPLOYEE/OBLIGOR NO LONGER WORKS FOR: O EMPLOYEE'S/OBLIGOR'S NAME:MASON, ROBERT G. EMPLOYEE'S CASE IDENTIFIER: 1543101140 DATE OF SEPARATION: LAST KNOWN HOME ADDRESS: LAST KNOWN PHONE NUMBER: FINAL PAYMENT AMOUNT- NEW EMPLOYER'S NAME/ADDRESS: 6. Lump Sum Payments: You may be required to report and withhold from lump sum payments such as bonuses, commissions, or severance pay. If you have any questions about lump sum payments, contact the person or authority below. 7. Liability: If you fail to withhold income as the Order/Notice directs, you are liable for both the accumulated amount you should have withheld from the employee/obligor's income and other penalties set by Pennsylvania State law. Pennsylvania State law governs unless the obligor is employed in another State, in which case the law of the State in which he or she is employed governs. 8. Anti-discrimination: You are subject to a fine determined under State law for discharging an employee/obligor from employment, refusing to employ, or taking disciplinary action against any employee/obligor because of a support withholding. Pennsylvania State law governs unless the obligor is employed in another State, in which case the law of the State in which he or she is employed governs. 9.* Withholding Limits: You may not withhold more than the lesser of. 1) the amounts allowed by the Federal Consumer Credit Protection Act (CCPA) (15 U.S.C. 1673 (b)); or 2) the amounts allowed by the State or Tribe of the employee's/obligor's principal place of employment. Disposable income is the net income left after making mandatory deductions such as: State, Federal, local taxes, Social Security taxes, statutory pension contributions and Medicare taxes. The Federal limit is 50% of the disposable income if the obligor is supporting another family and 60% of the disposable income if the obligor is not supporting another family.However, that 50% limit is increased to 55% and that 60% limit is increased to 65% if the arrears are greater than 12 weeks. If permitted by the State, you may deduct a fee for administrative costs. The support amount and the fee may not exceed the limit indicated in this section. Arrears greater than 12 weeks : If the Order information does not indicate whether the arrears are greater than 12 weeks, then. the employer should calculate the CCPA limit using the lower percentage. For Tribal orders, you may not withhold more than the amounts allowed under the law of the issuing Tribe. For Tribal employers who receive a State order, you may not withhold more than the lesser of the limit set by the law of the jurisdiction in which the employer is located or the maximum amount permitted under section 303(d) of the CCPA (15 U.S.C. 1673 (b)). Depending upon applicable State law, you may need to take into consideration the amounts paid for health care premiums in determining disposable income and applying appropriate withholding limits. 10. Additional info: *NOTE: If you or your agent are served with a copy of this order in the state that issued the order, you are to follow the law of the state that issued this order with respect to these items. 11. Send Termination Notice and other correspondence to: If you or your employee/obligor have any questions, DOMESTIC RELATIONS SECTION contact WAGE ATTACHMENT UNIT 13 N. HANOVER ST by telephone at (717) 240-6225 or P.O. BOX 320 by FAX at (717) 240-6248 or CARLISLE PA 17013 by internet www.childsupport.state.pa.us Service Type M Page 2 of 2 OMB No.: 0970-0154 Form EN-028 Rev.5 Worker ID $IATT ADDENDUM Summary of Cases on Attachment Defendant/Obligor: MASON, ROBERT G. PACSES Case Number 448110558 Plaintiff Name INCA D. MASON Docket Attachment Amount 08-6648 CIVIL$ 0.00 Child(ren)'s Name(s): DOB .................. . PACKS Case Number Plaintiff Name Docket Attachment Amount $ 0.00 Child(ren)'s Name(s): DOB Addendum Service Type M OMB No.: 0970-0154 Form EN-028 Rev.5 Worker I D $ IATT