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HomeMy WebLinkAbout03-0853PETITION FOR PROBATE and G'I T OF L :I:I'KRS Exzate of Daniel V. Ciardo afxo known as To: Deceased. Soctat Security No. 174-46-6628 Regi~t~. of Wills for the Cotmty of Cumberland Commonwealth of Pennsylvania The petition of the undersigned respectfully represents thati Your petitioner(s), who is/~ 18 years of age or older an the executrix in the last will of the above decedent, dated June 7, zuoz and codicil(s) dated in the named (state relevant circnmstanc~, e.g. renunciation, dram of ex~uor, Decendent was domiciled at death in Cumberland . County, ?ennsylyania, w/th I~is _ last family or principal residence at 825 Walnut Street, Lemoyne t~orougn, Cumberland County, PA (list str~.'~, nurnbcr and munc/pality) Decendent th-- 49 · October 8 2003 ....... years of age died , at 825 Walnut Street, Lemoyne, Cu~l>erland County, PA Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim ora killing and was never adjudicated incompetent: -- Decendent at death owned proper~y with estimated values a~ follows: (If domiciled in Pa.) All personal property $. 120. 850.00 (If not domiciled in Pa.} Personal property in Pennsylvania $ (If not domi¢iled in Pa.) Personal property in County $ 30,000.00 Value of real estate in Pennsylvania $ 150,850.00 situated as follows: 823 Walnut Street, Le, moyne Borough, Cumberland County, Pg. WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary (t,-,tarnentary; adminmrat/on mt.m; administration d.b.n.c.t.a.) theron. , ~at:ol C~_ardo, n/k/a/ Carol A. Black 23333 Whittaker Way Spring, TX 17373 OATH OF PERSONAL REPRESENTA'r/VE COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLKND The petitioner(s) above-named swear(s) or affirm(s) that the ~atemen~ in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that az personal represen- tative(s) of the above decedent petitioner(s) will well ~ trnly/~.,~tFfil~te~ the estate according to law. Sworn to or affirmed and subscribed_r- be.f_ore me this ,'? 7-/-/ da*, of ' t;l~trol tiara9, n/.t~/~ .'/ ~- ,~'~')~:;~'4 /97 t~';'~/'~-~ /.o4 ~)~,., ~5/ ~ Carol A. g_Lactw' Estate of Daniel V. Ciardo ,Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW C~'.7-~4E~?~- ??' .B~, in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated June 7, 2002 described therein be admitted to probate and filed of record as the last will of Daniel V. Ciardo and Letters Testamentary are hereby granted to Carol Ciardo, n/k/a Carol A. Black FEES Probate, Letters, Etc .......... .~J~_or3 Cert~Hcates( ) M-~ ~/ , ..... aunclatloR ................ TOTAL <Z?. .................. Gerald J. Shekletski #40486 ATTORNEY(Sup. Ct.I.D. No.} 414 Bridge St., New Cumberland, PA 17070 ADDRESS (717) 774-7435 PHONE his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 Local Registrar P 9948548 rr.F.M[ # No. SHOULD READ aS FOLLOWS: 144 RaY. t~t ~MMONW~LTH OF PENNSYLVANIA * DEPARTMENT OF HEALTH * VITAL RECORDS CERTIFICATE OF DEATH ~t29- ~ 2 ~ (Coroner) Danlel 42003 Date Burial [] Cre,~allo~ [] R.eE~OVal from ~1~ ~ ~(U~lh, Day, ~) 14,2003 ,. t'~63-~ ~r~ ~ ~8 ~a,h. [ a p rx. I u~E PR~NCED ~AD ~M~th. my. ~ ~ ~4~00 -P ~. ,s. October 9, 2003 ,~)~ , Pending Investigation DATE SIGNED (Mccmh. Day. Year) On the balli o~ ixl#1~atlon libor InvlatJgatlon, In my opinion, death occurred at the time, date, e~d place, and due to the ceule(e) and [] v..[] mE] ~1~.. I.. ...... ~. [][oulId~.['P~E OFetc.l~URY(s~ify)- Al ~e, l~rm, ~r~, I~, off~ I L~ATION {sue~, Oi~, S~le) SIGN~URE ~ ~~ ~ Coroner b~,.Oetober 10~ 2003 (ltem27}Ty~o~Prinl ~lchael ~. Norris, Coroner 6375 Basehore Road, Suite ~1 Neehantcsburg~ Pa. 17050 12,/,~ 4~1 L~ENSENUMBER 2,~olling Green Cemetery LOCATION - Cityfront, Stale, 2~p Code Lower Allen Twp. ,PA17011 Cumberland package nanctLer 825 Walnut St. Lemoyne, PA 17043 Vincent Ciardo gngelo L. Ciardo STATE FILE NUMBER [SEX ]SOCIAL SECURITY NUMBER ]DATE OF DEATH (Mo,~h Day Year) V. Ciardo Iz~ale I,. I7"'l'q(,-g4,~8 I,. October i~,'2003 [ ~"..DE"'&t.,I ,~,~%~!~.",,,I :'~",::~=..%~, I~o~Z~*'"'c~c~'~o~ ..... ~,..o.~.~, , ~,Lemoyne I-825 Walnut Street KINDOF~SINES~NDU~RY I U.S.~MEDFO~ES?[ (~v~¢~lQra~m~ M~IT~ST~US.Mar~ SURV~INGS~SE delive~ se~i~ ] v.. ~ ,o ~ I ~'~ . ~ ~ ~(0-~ ~ 0-4~s+ i~~"~) Fe~ylv~ia LAST WILL AND TESTA~4~NT OF DANIEL V. CIARDO I, DANIEL V. CIARDO, of 825 Walnut Street, Lemoyne, Cumberland County, Commonwealth of Pennsylvania, 17043, being of sound mind and memory, do make, publish and declare this my Last Will and Testament, hereby revoking and declaring null and void any and all Wills and Codicils by me at any time heretofore made. FIRST I direct my Executors to pay my just debts, the expense of my last illness and my funeral expenses from the property passing under this will as an expense and cost of administering my estate, as soon after my death as my be found convenient. SECOND I give, devise, and bequeath all that I possess in the world, including both real and personal property wherever situate, including but not limited to a brick semi-detached home located at 3421 Brisban Street, Paxtang, Dauphin County, Pennsylvania, 17111, my residence located at 825 Walnut Street, Lemoyne, Cumberland County, Pennsylvania, 17043, an IRA with Mainstay Mutual Funds managed by New York Life, CD's at PNC Bank, UPS Thrift Plan, and all else that I possess in the world, including both real and personal property wherever situate, to my son, ANGELO CIARDO, if he Page 1 of 8 survives me for a period of thirty days. THIRD Should my son, ANGELO CIARDO, predecease me or fail to survive me for a period of thirty days, I give, devise, and bequeath all that I possess in the world, in equal shares, including both real and personal property wherever situate, including but not limited to a brick semi-detached home located at 3421 Brisban Street, Paxtang, Dauphin county, Pennsylvania, 17111, my residence located at 825 Walnut Street, Lemoyne, Cumberland County, Pennsylvania, 17043, an IRA with Mainstay Mutual Funds managed by New York Life, CD's at PNC Bank, UPS Thrift Plan, and all else that I possess in the world, including both real and personal property wherever situate, to my brother DAVID V. CIARDO, my step-brother RAY COTTON, my sister CAROL CIARDO, my father VINCENT JAMES CIARDO, and my mother, MILDRED CIARDO. Should any of the above named predecease me or fail to survive me by thirty days, their share shall be divided equally among the survivors. The issue of heirs of any deceased are precluded. FOURTH Should my son ANGELO CIA/lDO, my brother DAVID V. CIARDO, my step-brother RAY COTTON, my sister CAROL CIARDO, my father VINCENT JAMES CIARDO, and my mother, MILDRED CIARDO, predecease me or fail to survive me for a period of thirty days, I give, devise, and Page 2 of 8 bequeath all that I possess in the world, including both real and personal property wherever situate, including but not limited to a brick semi-detached home located at 3421 Brisban Street, Paxtang, Dauphin County, Pennsylvania, 17111, my residence located at 825 Walnut Street, Lemoyne, Cumberland County, Pennsylvania, 17043, an IRA with Mainstay Mutual Funds managed by New York Life, CD's at PNC Bank, UPS Thrift Plan, and all else that I possess in the world, including both real and personal property wherever situate, to the issue of my son ANGELO CIARDO. Should my son ANGELO CIARDO have no issue, then all the above I give, devise, and bequeath to the issue of my brother DAVID V. CIARDO, my step-brother RAY COTTON, my sister CAROL CIARDO, my father VINCENT JAMES CIARDO, and my mother, MILDRED CIARDO. Should my brother DAVID V. CIARDO, my step-brother RAY COTTON, my sister CAROL CIARDO, my father VINCENT JAMES CIARDO, and my mother, MILDRED CIARDO, have no issue, then all the above I give, devise, and bequeath to the heirs of my son, ANGELO CIARDO. FIFTH I direct that no Executor or other fiduciary named, nominated or appointed in this, my Last Will and Testament, shall be required to post any bond or give any security of any type for any purpose whatsoever, any law or rule of court of the Commonwealth of Pennsylvania or any jurisdiction to the contrary not withstanding. Page 3 of 8 SIXTH I name and appoint my sister, CAROL CIARDO, as Executrix of this, my Last Will and Testament. If she is unable or unwilling to perform her duties as Executrix, then I hereby name my son, ANGELO CIARDO, as First Alternate Executor. SEVENTH It is further my desire that my Executors, after consultation with any heir or heirs of mine who survive me, and in his, her, or its own discretion, choose such article from my tangible personal property (exclusive of cash, stock certificates, bonds, and all other tangible evidences of intangible personal property) as he, she, or it believes will be useful to such heir or heirs, or desirable for such heir or heirs to have, either from a sentimental point of view or otherwise; and to deliver such articles to such heir or heirs, or among such heirs in equal or unequal shares as determined by the further exercise of his, her, or its discretion, provided no other heir objects to the distribution after being given suitable opportunity to do so. Any such distribution shall be taken into account in regards to the final disposition of the assets of my estate. EIGHTH Me Executors shall have the following powers in addiction to those vested in them by law and by other provisions of this Will, Page 4 of 8 applicable to all property, real, personal and mixed and wheresoever situate, whether principal or income, exercisable without court approval, and effective with respect to each item of said property, until distribution thereof: A. To retain, as investments, any and all assets of my estate, real, personal or mixed, without regard to any principal of diversification, and to purchase and acquire real or personal property, and to hold any and all of such real and personal property retained or acquired without making the same productive of income; B. To permit occupancy of any real estate retained or acquired upon such terms and conditions as they shall deem proper; C. To pay all taxes, charges and expenses of maintenance, upkeep, improvements, development, protection, preservation and investment of any retained or acquired real or property, such payments to be made from either principal or income, as my Executors shall determine; D. To retain or invest any and all funds, whether principal or income, in any real or personal property without restriction to legal investments; to purchase investments as premiums; to exercise all rights of a security holder or shareholder in any corporation; and to lease, mortgage, pledge, give options upon or sell, at public or private sale and without approval of any court and without any responsibility to the buyer Page 5 of 8 or buyers to see to the application of the purchase price, any real or personal property, or portions thereof, irrespective of the manner of means by which the same was acquired by my said Executors. E. To make any payment or distribution herein provided for in cash, kind, or partly in cash and partly in kind, at valuations fixed by my Executors at the time of distribution. IN WITNESS WHEREOF, I have hereunto set my hand and seal this Z~day of ~ 2002. DANIEL V. CIA~DO SIGNED, SEALED, PUBLISHED and DECLARED by the above named testator, DANIEL V. CIA/lDO, as and for his Last Will and Testament, in the presence of each other have hereunto subscribed our name~ as witnesses. Page 6 of 8 AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA ) ) COUNTY OF CUMBERLAND ) SS: I, DANIEL V. CIARDO, Testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my last Will; that I signed it willingly and that I signed it as my free and voluntary act for purposes therein expressed. IN WITNESS WHEREOF, I, DANIEL V. CIARDO, have hereunto set my hand and seal this 7 day of ~~. 2002  _ r · DAN--IEL V. CIARDO SWO~N or affirmed to and acknowledged before me, and Daniel V. Ciardo, the Testator, this ~ day of , 2002. N0~A~Ry ~U~LiC My Commission Expires: Notarial Seal Shelby A. Minich, Notary Public Camp Hill Boro, Cumberland County My Commission Expires Aug. 20, 2005 Member, Pennsylvania Association of Notaries Page 7 of 8 COMMONWEALTH OF PENNSYLVANIA ) ) SS: OF the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we are present and saw the Testator sign and execute the instrument as his Last Will; that he signed willingly and that he executed it as his free and voluntary act for the purpose therein expressed; that each of us in the hearing and sight of the Testator signed the Will as witnesses; and that to the best of our knowledge, the Testator was at that time eighteen (18) or more years of age, of sound influence. Sworn ,or affirmed to and subscribed to before me by ~-'~'L'~-~/~-and ~f/.'.~ ~. //~ ~/~ witnesses, this 7~ day of ~ mind and under no ~ c~ns~raint or undue · 2002. Shelby A. Minich, Notary Public Camp Hill Bom, Cumberland Coan~y My Commission Expires Au$, ~0, 2005 , the Page 8 of 8 CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Daniel V. Ciardo Date of Death: October 8, 2003 Will No. 2003-00853 To the Register: I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court rules was served on or mailed to the following beneficiaries of the above captioned estate on October 17, 2003. Angelo Ciardo 825 Walnut St. Lemoyne, PA 17043 Notice has now been given to all persons entitled thereto under '~Geralc~. Shekletski, Esquire 4114 Bridge Street New Cumberland, PA 17070 717-774-7435 Capacity: X Personal Representative Counsel for Personal Representative COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS: Carol A. Black being duly .~wnrn according fo law, deposes and says fhatshe t.~ th~ Ex~n. rrfx of the Estate of Daniel V. Ciardo late of Lemo~rLe _]~o_T~o~gh _ _ , Cumber~an~ County, Pa., deceased and fhaf fha within is an inventory made by Cnrnl A. ~ the said Executrix of the entire estate of said decedent, consisting of all +he personal property ~nd real estate, except real estate oufslde the Commonwealth of Pennsylvania, and fhaf the figures opposHe each item of the Inventory represent it's fair value a~nd subscribed before me, ~~~ .~ 2004 _ _ Carol A. 23333 ~tttaker ~ay, Sprtng, TX 77373 Address Date of Death 08 October 2003 Day Month Year INSTRUCTIONS I. An inventory must be filed within three months after appointment of personal representative. 2. A supplement inventory must be filed within thirty days of discovery of eddlfional assets. 3. Additional sheets may be aft'ached as to personalty or real~y 4. See Article IV, Fiduciaries Act o{ ~949. , Inventory of the real and personal estate of Daniel V. Ciardo deceased PERSONAL PROPERTY 1. PNC Bank, N.A. Checking Account #5140128674 2. 1994 Jeep Wrangler Automobile, Title #58161749702CI 3. 1996 Ford Probe Automobile, Title #49933158503CI 4. 1993 Ford Probe Automobile, Title #45512189703CI 5. UPS Paychecks 6. UPS Replacement Checks 7. Erie Insurance Group - Auto Ins. Refund Check 8. UPS Thrift Dividend Check TOTAL PERSONAL PROPERTY REAL ESTATE 1. 825 Walnut St., Lemoyne, PA 17043 TOTAL REAL ESTATE AND PERSONAL PROPERTY 29808 83 5950 O0 333500 1000.O0 805.00 587.38 199.O0 84 41,686.O5 $126,892.50 168,578 55 R EV-1500 EX (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 21 COUNTY CODE -- 2003 0853 NUMBER DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER ~ Ciardo Daniel V 174-46-6628 z LLI DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR THIS RETURN MUST BE FILED IN DUPLICATE WITH THE LU 10/08/2003 11/11/1953 REGISTER OF WILLS LLJ (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER uJ z z X I- ~] 1 Original Return ~ 4. Limited Estate ~ 6. Decedent Died Testate (Attach copy of Will) ~ 9. Litigation Proceeds Received ~ 2. Supplemental Return ~] 3. Remainder Return (date of death prior to 12-13-82) E~] 49. Future Interest Compromise (date of death after 12-12-82) ~] 5 Federal Estate Tax Return Required E~ 7. Decedent Maintained a Living Trust (Attach copy of Trust) 0 8 Total Number of Safe Deposit Boxes ~ 1 0. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) ~-~ 1 1. Election to tax under Sec. 9113(A) (Attach Sch O) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Gerald J. Shekletski, Esq. FIRM NAME (If Applicable) Stone, Lafaver & Shekletski TELEPHONE NUMBER (717) 774-7435 COMPLETE MAILiNC ADDRESS 414 Bridge St. P.O. Box E New Cumberland, PA t Real Estate (Schedule A) (1) 2 Stocks and Bonds (Schedule B) (2) 3 Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 6 Jointly Owned Property (Schedule F) (6) [~ Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8, Total Gross Assets (total Lines 1-7) 9 Funeral Expenses & Administrative Costs (Schedule H) (9) 1 0. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 1 1. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 1 3. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 126,892.50~' 0.00 0.00 0.00 41,686.05 613.12 0.00 (8) '~ FFICIAL USE ONLY 169,191.67 23,398.89 0.00 (11) 23,398.89 145,792.78 0.00 145,792.78 (12) (13) 1 4. Net Value Subject to Tax (Line 12 minus Line 13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 1 5 Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 1 6 Amount of Line 14 taxable at lineal rate 1 7. Amount of Line 14 taxable at sibling rate 1 8 Amount of Line 14 taxable at collateral rate. 19. Tax Due 0. O0 x.00__ (15) 145,792.78 x.045 (16) 0.00 x .12 (17) 0.00 x .15 (18) (19) 20¸ 0.00 6,560.68 0.00 0.00 6,560.68 > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 2W4645 1000 Decedent's Complete Address: S~EET ADDRESS 825.Walnut St. c~ Lemoyne Tax Payments and Credits: 1 Tax Due (Page 1 Line 19) 2. Credits/Payments A Spousal Poverty Credit B. Prior Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty 0.00 0.00 0.00 0.00 0.00 STATE ZIP PA 17043 (1) 6,560.68 Total Credits (A + B + C) (2) 0.00 0.00 6,560.68 Total Interest/Penalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference This is the OVERPAYMENT. Check box on Page I Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT (5B) 6,560.68 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ....................... ~ b. retain the right to designate who shall use the property transferred or its income; ......... ['~ c. retain a reversionary interest; or ................................ ~ [-~ d. receive the promise for life of either payments, benefits or care? ................. ~ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ............................ ~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? [~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................ ~-~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete Declaration of p~i~'~r other than the personal r.~presentative is~based on ~ information of which preparer has any knowledge. SIGNATURE ~F P~tI~SON RESP~C~SlBLF~I~R FI ~19~G/R~JRNI/~,~ -'~ ..,.- /'". . DATE ADDRESS 23~3~3 Whitta~e~ Way j Sprin~73_73 ~ ~ rland ~A New C ua~e , 17070 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S, § 9916 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. § 9116 (a) (1.1) (ii)] The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. § 9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. § 9116(1.2) [72 P.S. § 9116(a)(1 )]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% (72 P.S. § 9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 2w4646 1.0oo PATRICK F. LAUER, JR. Attorney at Law 2108 Market Street Aztec Building Camp Hill, PA 17011 (717) 763-1800 LAST WILL AND TESTAMENT OF DANIEL V. CLARDO I, DANIEL V. iIA~DO, of 825 Walnut Street, Lemoyne, Cumberland County, Commonwealth of Pennsylvania, 17043, being of sound mind and memory, do make, publish and declare this my Last Will and Testament, hereby revoking and declaring null and void any and all Wills and Codicils by me at any time heretofore made. FIRST I direct my Executors Lo pay my 3us~ debts, the expense of my i last illness and my funeral expenses from the property passing under this will as an expense and cost of administering my estate, as soon after my death as my be found convenient. SECOND I give, devise, and bequeath all that I possess in the world, including both real and personal property wherever situate .,~ , including but not limited to a brick semi-detached home located at 3421 Brisban Street, Paxtang, Dauphin County, Pennsylvania, 17111, my residence located at 825 Walnut Street, Lemoyne, Cumberland County, Pennsylvania, 17043, an IRA with Mainstay Mutual Funds managed by 'N~w York Life, CD's at PNC Bank, UPS Thrift Plan, and all else that I possess in the world, including both real and personal property wherever situate, to my son, ANGELO CIARDO, if he Page 1 of 8 survives me for a period of thirty days. THIRD Should my son, ANGELO CIA/%DO, predecease me or fail to survive me for a period of thirty days, I give, devise, and bequeath all that I possess in the world, in e~ual shares including both real and personal property wherever situate, including but not limited to a brick semi-detached home located at 3421 Brisban Street , Paxtang, Dauphin county, Pennsylvania, 17111, my residence located at 825 Walnut Street, Lemoyne, Cumberland County, Pennsylvania, 17043, an IRA with Mainstay Mutual Funds managed by New York Life, CD's at PNC Bank, UPS Thrift Plan, and all else that I possess in the world, including both real and personal property wherever situate, to my brother DAVID V. CIA_RDO, my step-brother RAY COTTON, my sister CAROL CIARDO, my father VINCENT JAM_ES CIARDO, and my mother, MILDRED CIARDO. Should any of the above named predecease me or fail~ to survive me by thirty days, their share shall be divided equally among the survivors. The issue of heirs of any deceased are precluded. FOURTH Should my son ANGELO CIARDO, my brother DAVID V. CIARDO, my step-brother ~RAY COTTON, my sister CAROL CIARDO, my father VINCENT JAMES CIARDO, and my mother, MILDRED CIARDO, predecease me or fail to survive me for a period of thirty days, I give, devise, and Page 2 of 8 bequeath all that I possess in the world, including both real and personal property wherever situate, including but not limited to a brick semi-detached home located a~ 3421 Brisban Street, Paxtang, Dauphin County, Pennsylvania, 17111, my residence located at 825 Walnu~ Street, Lemoyne, Cumberland County, Pennsylvania, 17043, an IRA with Mainstay Mutual Funds managed by New York Life, CD's at PNC Bank, UPS Thrift Plan, and all else that I possess in the world, including both real and personal property wherever situate, to the issue of my son ANGELO CIARDO. Should my son ANGELO CIA_RDO have no issue, then all the above I give, devise, and bequeath to the issue of my brother DAVID V. CIA/~DO, my step-brother PAY COTTON, my sister CARO. L CIARDO, my father VINCENT JAMES CIA/~DO, and my mother, MILDRED CIAt~DO. Should my brother DAVID V. CIA/~DO, my step-brother PAY COTTON, my sister C/LROL CIAiRDO, my father VINCENT JAMES CIAt~DO, and my mother, MILDRED CIARDO, have no issue, then all the above I give, devise, and bequeath to the heirs of my son, ANGELO CIARDO. FIFTH I direct that no Executor or other fiduciary named, nominated or appointed in this, my Last Will and Testament, shall be required to post any bond or give any security of any type for any purpose whatsoever, any law or rule of court of the Commonwealth of Pennsylvania or any jurisdiction to the contrary not withstanding. Page 3 of 8 SIXTH I name and appoint my sister, CA/~OL CIA/~DO, as Executrix of this, my Last Will and Testament. If she is unable or unwilling to perform her duties as Executrix, then I hereby name my son, ANGELO CIARDO, as First Alternate Executor. SEVENTH It is further my desire that my Executors, after consultation with any heir or heirs of mine who survive me, and in his, her, or its own discretion, choose such article from my tangible personal property (exclusive of cash, stock certificates, bonds, and all other tangible evidences of intangible personal property) as he, she, or it believes will be useful to such heir or heirs, or desirable for such heir or heirs to have, either from a sentimental point of view or otherwise; and to deliver such articles to such heir or heirs, or among such heirs in equal or unequal shares as determined by the further exercise of his, her, or its discretion, provided no other heir objects to the distribution after being given suitable opportunity to do so. A_~y such distribution shall be taken into account in regards to the final disposition of the assets of my estate. ~ EIGHTH Me Executors shall have the following powers in addiction to those vested in them by law and by other provisions of this Will, Page 4 of 8 applicable to all property, real, personal and mixed and wheresoever situate, whether principal or income, exercisable without court approval, and effective with respect to each item of said property, until distribution thereof: A. To retain, as investments, any and all assets of my estate, real, personal or mixed, without regard to any principal of diversification, and to purchase and acquire real or personal property, and to hold any and all of such real and personal property retained or acquired without making the same productive of income; B. To permit occupancy of any real estate retained or acquired upon such terms and conditions as they shall deem proper; C. To pay all taxes, charges and expenses of maintenance, upkeep, improvements, development, protection, preservation and investment of any retained or acquired real or personal p~Dperty, such payments to be made from either principal or income, as my Executors shall determine; D. To retain or invest any and all funds, whether principal or income, in any real or personal property without restriction to legal investments; to purchase investments as premiums; rd. exercise all rights of a security holder or shareholder in any corporation; and to lease, mortgage, pledge, give options upon or sell, at public or private sale and without approval of any court and without any responsibility to the buyer Page 5 of 8 or buyers Yo see to the application of the purchase price, any real or personal property, or portions thereof, irrespective of the manner of means by which the same was acquired by my said Executors. E. To make any payment or distribution herein provided for in cash, kind, or partly in cash and partly in kind, at valuations fixed by my Executors at the time of distribution. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 2002. DANIEL V. CIAiRDO SIGNED, SEALED, PUBLISHED and DECLARED by the above named testator, DANIEL V. CIARDO, as and for his Last Will and Testament, in the presence of each other have hereunto subscribed qur name~ as witnesses. ~D~SS Page 6 of 8 AFFIDAVIT CONSqONWEALTH OF PENNSYLVANIA ) COUNTY OF CIIMBERLI_ND ) SS: I, DANIEL V. CIARDO, Testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my last Will; that I signed it willingly and that therein SWOP~N or affirmed to and acknowledged before me, and Daniel V. Ciardo, the Testator, this ~ day of ~l~. , 2002. NOTAiRY ~J~LiC - My Commission Expires: Notarial Seal Shelby A. Minich, Notary Public Camp Hill Bo/o, Cumberland County My Commission .Expires Aug. 20, 2005 Member, Pennsylvania Association ot ~otaries day of~/~/)~_Z- , DANIEL V. CIARDO Page 7 of 8 I signed it as my free and voluntary act for purposes expressed. TN WI?NESS WHEREOF, I, D_~,ISEL V. CIg2~.DO, have hereunto se~ my hand and seal this 7 2002. CO~ONWEALTH OF PENNSYLVANIA SS: COUNTY OF CUMBERLAND i:..tii !.'.,~uu ,.I..~.,:~.-'~,'~.!~.~ and ..' We, the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we are present and saw the Testator sign and execute the instrument as his Last Will; that he signed willingly and that he executed it as his free and voluntary act for the purpose therein ~ expressed; that each of us in the hearing and sight of the Testator signed the Will as witnesses; and that to the best of our knowledge, the Testator was at that time eighteen (18) or more years of age, of sound mind and under no c>nstraint or undue Sworn or .affixed to and s~scribed to before me by witnesses, this ~ day of L~/~'~- , 2002. [ ~o~al Seal Shelby A. Minieh, ~ ~blie Page 8 of 8 REV 1502"EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER Ciardo, Daniel V 21-2003-0853 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which properly would be exchanged between awilling buyer and awilling seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER OF DEATH 126,892. 50 DESCRIPTION Ail That Certain tract of land with improvements thereon situate in the Borough of Lemoyne, County of Curaberland and ,Commonwealth of Pennsylvania .... known as 825 Walnut St., Lemoyne, Pennsylvania 17043. Being the same premises which Robert L. Stolz and Marie A. Stolz, his wife, by deed dated April 18, 1986, recorded April 30, 1986, in the Office of the Recorder of Deeds of Cumberland County, Pennsylvania, in Deed Book V, Volume 31, Page 1030, granted and conveyed unto Daniel V. Ciardo and June M. Ciardo, his wife. June M. Ciardo died August 25, 1996, whereby title to the property vested in Daniel V. Ciardo, the decedent, by operation of law. Real Estate Tax Assessed Value of $120,850 x Common Level Ratio of 1.05 = date of death value of $126,892.50. TOTAL (Also enter on line 1, Recapitulation) $ 126,892.50 2W4695 2.000 (If more space is needed, insert additional sheets of the same size) THIS DEED day of ~ p r l of our Lord one thousand nine hundred eighty-six (1986). in the year BETWEEN ROBERT L. STOLZ and MARIE A. STOLZ, his wife, and DANIEL V. CI~DO and JUNE M. CIARDO, his wife, (]rani:or8 j Grantees, WITNESSETH, that in consideration of SIXTEEN THOUSAND FIVE HUNDRED AND NO/100 ($16,S00.00) ...... Dollars, in hand paid, the receipt whereof is hereby acknowledged, the said Grantors do hereby grant and convey to the said Grantees, their heirs and assigns, ALL THAT CERTAIN tract of land situate in the Borough of Lemoyne, Cumberland County, Pennsylvania, more particularly bounded and described as follows, to wit: BEGINNING at a brad along the northern right of way line of Walnut Street and on the dividing line between Lot No. 3 on the hereinafter mentioned Plan of Lots and lands now or late of J. A. Smith; thence along said right of way South 63 degrees 39 minutes 30 seconds West 61.26 feet to a point on the dividing line between Lots Nos. 2 and 3 on said Plan; thence North 15 degrees 42 mJnutes 30 seconds West 138.38 feet to a point on the dividing line between Lot No. 3 on said Plan on lands now or late of R. M. Troutman; thence along line of said lands North 68 degrees 18 minutes East 60.33 feet to a stake on the dividing line between Lot No. 3 on said Plan and lands now or late of Smith; thence South 15 degrees 42 minutes 30 seconds West along said Smith lands 132.43 feet to a brad, the place of BEGINNING. BEING Lot No. 3 of a re-subdivision plan for Robert M. Troutmhn and Anna E Troutman recorded in Plan Book 20, Page 36. · office address of the within named Grantees is.' t-/~.r~,~,~ ,~. /'~lll I do hereby certify that the precise residence and complete post ~,',~ 5~,.-~ z.. COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND 414 8ri(Sge $lreet,. New Cumt)erlJnd, ;, : ~,D. 19 , tn the Recordor~ office of the ~atd County~ ~n .. , ..~ Deed Book , Volume ,.p~e.~ 'e a i,d., G~ven under ~ ~nd and the aea~.:.O[.,"~he''. , '"' ' . :.,..~,7...' above wr~ tten. ~ c~, ~.r~?.,:.,~ ~.: ,'q:' , .., ",'~. "L''-,': '''('' Page 4 STATUS REPORT UNDER RULE 6.12 Name of Decedent: Daniel V. Ciardo Date of Death: October 8, 2003 Will No. 2003-00853 To the Register: Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes X No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: (a) Did the personal representative file a final account with the Court? Yes No X (b) The separate Orphans' Court No. (if any) for personal representative's account is: N/A the (c) Did the personal representative state an account informally to the parties in interest? Yes X No (d) Copies of receipts, releases, joinders and a~,rovals of formal or informal accounts may be filed with t~ Clerk of the Orphans' r '~o r t. Date: Capacity: -~"Gerald~. Shekletski, Esquire 414 Bridge Street New Cumberland, PA 17070 717-774-7435 Personal Representative X Counsel for Personal Representative est\rel\lform.rel IN RE: ESTATE OF : DANIEL V. CIARDO : LATE OF THE BOROUGH OF : LEMOYNE, CUMBERLAND : COUNTY, PENNSYLVANIA : IN THE COURT OF COMMON PLEAS OF CUMBERLAND, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 2003-00853 RECEIPT, RELEASE AND WAIVER OF ACCOUNTING KNOW ALL MEN BY THESE PRESENTS, that I, ANGELO L. CIARDO, being the sole beneficiary under the will of DANIEL V. CIARDO, do hereby acknowledge that I have received all sums of money and property due me by virtue of the death of DANIEL V. CIARDO, in full satisfaction and settlement of all of my rights and claims under his estate. I further declare, intending to be legally bound, that I hereby waive my right to require the filing of a First and Final Account and Proposed Schedule of Distribution in any Court of Common Pleas having jurisdiction.over the same, and I acknowledge that I have had an opportunity to examine copies of the books and records of the said estate, and I agree to the final distribution of the estate without further formalities, and with the same force and effect as if a First and Final Account and Proposed Distribution had been filed in a Court of Common Pleas of Pennsylvania having jurisdiction over the same and duly audited and confirmed. AND THEREFORE, I, ANGELO L. CIARDO, do by these presents, remise, release, quitclaim and forever discharge the Executor, his heirs, successors and assigns, from the acts of the Executor as aforesaid, and of and from all actions, suits, payments, accounts, reckonings, claims, and demands whatsoever, for or by reason thereof, or any other act, matter, cause or thing whatsoever, and I do hereby consent to the discharge of the said Executor. IN WITNESS WHEREOF, I have hereunto set my hand and seal the 20TH day of September,-~., 2004. ~Witness~/' ANG~,LO L. CIARDO COMMONWEALTH OF PENNSYLVANIA: : SS: COUNTY OF CUMBERLAND : On this, the ~ day of ~~~ , 2004, before me a Notary Public, the undersigned officer, personally appeared ANGELO L. CIARDO, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have and year first above written. COMMONWEALTH OF PENNSYLVAN, IA NOTARIAL SEAL GEI~ALD J. SHEKLE'I'SKI, Notary Public New Cumberland Boro. Cumberland Co. My commission Expires Nov. 9, 2006 hereunto~ef, my hand a~ the day Notar~f~ublic BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-06D1 CONNONgEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX GERALD J SHEKLETSK! ESQ STONE ETAL PO BOX E NEN CUHBERLAND PA 17070 DATE 06-1q-ZOOq ESTATE OF CIARDO DATE OF DEATH 10-08-Z003 FILE NUHBER 21 03-0853 COUNTY CUMBERLAND ACH 101 I Amount ReaLtted DANIEL V HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF HILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETA/N LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTZCE OF INHERITANCE TAX APPRAISEMENT, ALLO#ANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF CIARDO DANIEL V FILE NO. 21 03-0853 ACN 101 DATE 06-1q-200~ TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Stock/Partnership Interest (Schedule C) (3) q. Mortgages/Notes Receivable (Schedule D) (q) S. Cash/Bank Deposits/Misc. Personal Property (Schedule E) ($) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Ada. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 11. Total Deductions 12. Net Value of Tax Return 126~892.50 .00 .00 .00 q1~686.05 613.12 .00 (8) 23,$98.89 13. NOTE: .00 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 169,191.67 23.398.89 lqS,792.78 .00 lq5,792.78 6,560.68 TOTAL TAX CREDZT BALANCE OF TAX DUEI INTEREST AND PEN. TOTAL DUE ASSESSMENT OF TAX: 15. Aeoun~ of Line lq et Spousal rate 16. Amount of Line lq taxable at Lineal/Class A rate 17. Amount of Line lq et Sibling rate 18. Amount of Line lq taxable et Collateral/Class lB rate 19. Principal Tax Due TAX CREDITS." PAYMENT RECETpT DISCOUNT DATE NUMBER ZNTEREST/PEN PAID (- Oq-Z8-ZOOq CD003871 !i~ . -~. ,,~.r ~,. .00 AHOUNT PA/D IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 6,560.68 .00 .00 .00 ( IF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT" (CR), YOU NAY BE A REFUND. SEE REVERSE SIDE OF THTS FORH FOR INSTRUCTIONS.) (is) .00 x 00 = .00 (16) lq5,792.78 x 0q5 = 6,560.68 (17) .00 x 12 = . O0 (18) .00 x 15 = .00 (19)= 6,560.68 refleCt figures that lnclude the total of ALL returns assessed to date. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) Net Value of Estate Sub5ec~ to Tax If an assessment .as lssued previously, 11nas 14, 15 and/or 16, (11) (12) (13) 17, 18 and 19 #ill RESERVATION: Estates of decedents dying on or before December 12, 198Z -- if any futura intarast in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiarias of tha decedent altar tha expiration of any estate for life or for years, tho Commonwealth hereby expressly reserves the right to appraise and assess transfar Inheritance Taxes at the laaful Class B (col[ataral) rate on any such futura interest. PURPOSE OF NOT[CE: PAYNENT: REFUND (CR): OBJECTIONS: ADNZN- [STRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section Ii40 of the Inheritance and Estate Tax Act~ Act Z3 of ZOO0. (TI P.S. Section 9140). Detach the top portion of this Notica and submit mith your payment to fha Ragistar of #ills printed on tha raversa side. --Hake check or money order payabla to: REGISTER OF WILLS, AGENT A refund of a tax credit, which was not requested on tha Tax Return, may bo requested by completing an "Application for Rafund of Pennsylvania [nharitanca end Estate Tax" (REV-1313). Applications are available at the Offica of the Register of Hills, any of the Z3 Revenue District Officas, or by calling the special lo-hour enswaring servica for fores ordaring: 1-800-36Z-Z050; sarvicas for taxpayers #ith spacial hearing and / or speaking needs: 1-800-4G7-30ZO (TT only). Any party in interest not satisfied with fha appraisamant, allowanca, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --writtan protest to the PA Department of Ravanua, Board of Appeals, Dept. 2810Z1, Harrisburg, PA 171ZB-lOZl, OR --election to have tha matter determined at audit of tha account of the personal representative, OR --appeal to tha Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Past Assessment Raview Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page 5 of tho booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax dua is paid within three (S) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is allowed. The 15Z tax amnasty non-participation penalty is computed on tha total of tha tax and interest assessed, and not paid before January lB, 1996, the first day after the and of tha tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same tiaa period as you mould appeal tho tax and interest that has been assessed as indicated on this notice. [ntarast is charged beginning with first day of dalinquency, or nine (9) months and Dna (1) day from the date of death, to the date of payment. Taxes which bacaae delinquent before January 1, 198Z bear interest at tha rate of six (BZ) percent per annum calculated at a daily rate of .000164. All taxes which became dalinquant on and altar January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. Tha applicabla interest rates for 198Z through ZOO4 ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~ 20X .0005~8 ~'8-1991 1II .000301 ~ 9Z .O00Z~7 1983 16Z .000~38 199Z 9Z .000247 ZOO2 6Z .00016~ 198~ llZ .000301 1993-199~ 72 .00019Z 2003 5X .000137 1985 132 .000356 1995-1998 92 .000247 2004 ~Z .000110 1986 Z0Z .00027~ 1999 7Z .00019Z 1987 lO[ .O00Z7~ ZOO0 7Z .00019Z --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAZD X NUNBER OF DAYS DELTNQUENT X DATLY INTEREST FACTOR --Any Notice issued after fha tax becomes delinquent will reflact an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on tha Notice, additional interest must be calculated.