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HomeMy WebLinkAbout02-12-09 (2)IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE. ESTATE OF Regina M. Kosheba, deceased. .,-J ,_.., `1 ~__ ~..1 ....._> / [°~ t NO. :Z1-07-1041 _-? ~~' ~ .~ _,, i'`J "' - ~ .., ~ ~~ - ~-~ N .~ _;l __ ~ i _} }_', t t FAMILY SETTLEMENT AGREEMENT AND FINAL :RELEASE KNOW ALL MEN BY THESE PRESENTS, that whereas Regina M. Kosheba, late of the Township of Lower Allen,County of Cumberland and Commonwealth of Pennsylvania, Deceased, died testate on the 7t" day of November, 2007; and WHEREAS, Edward J. Kosheba petitioned the Register oI~ Wills of Cumberland County to be appointed as Executor of the Estate of the decedent; and WHEREAS, on November 14, 2007, the Register of Wills of Cumberland County duly appointed Edward J. Kosheba Executor of the Estate of Regina M. Kosheba, Deceased, at No. 21-07-1041 hereinafter referred to as "Personal Representative'"; and WHEREAS, Letters Testamentary on the Estate of the decedent were issued by the Register of Wills of Cumberland County, Pennsylvania on the 14t" day of November, 2007, to the said Edward J. Kosheba, hereinafter called "Personal Representative'"; and WHEREAS, the said Personal Representative, having gathered the assets of the Estate of said Decedent and the assets consist of personal property, which is listed on the Inventory filed April 10, 2008 by the said Personal Representative, which is attached hereto, made part hereof and marked Exhibit "A"; and -2- `V ~~ WHEREAS, the parties acknowledge all assets in this estate havE; been or will be disbursed and distributed according to their satisfaction. The debts. and deductions, including the payment of the Inheritance Tax, are set forth in the statement of the said Personal representative, which is attached hereto and marked Exhibit "B"; and WHEREAS, all applicable inheritance taxes have been paid as is evidenced by a notice from the Commonwealth evidencing same, attached hereto as Exhibit "C'" WHEREAS, Edward J. Kosheba, Executor, acknowledges that Letters Testamentary were properly advertised in The Sentinel and the Cumberland Law Journal. Proofs of Publication are attached hereto as Exhibits "D" WHEREAS, under the provisions of PARAGRAPH SECOND of the Decedent's Last Will and Testament, her entire residuary estate was given to the following beneficiaries in the fractional share set forth opposite their names: 1. Edward J. Kosheba 50% 2. Joyce A. James 50% WHEREAS, the said Lois J. Kosheba, single, under the provisions of PARAGRAPH SECOND of the Decedent's Last Will and Testament, passed away December 8, 2006. Copy of death certificate is attached hereto as Exhibit "E". WHEREAS, the Beneficiaries desire to settle the Estate informally in order to avoid the expense and delay involved with the formal adjudication of a First and Final Account by the Orphans' Court Division of the Court of Common Pleas of Cumberland County, Pennsylvania. WITHOUT intending to limit the rights or remedies of the Personal Representative or his legal representative, the parties further agree to indemnify the Personal Representative and his legal representative and to save them harmless against all liabilities, losses and expenses, including but not limited to, costs and counsel fees, which the Personal Representative or his legal representative may incur as a result of the administration of the Estate; -3- The parties hereto, and each of them, agree that they will, at all times in the future and whensoever necessary, appropriate and convenient, make, execute and deliver to said Personal Representative and/or his attorney, any and all instruments, documents, conveyances, deeds, releases or other instruments of any kind necessary or convenient to carry out the intentions of this Agreement and/or to permit, assist and enable the Personal Representative to fulfill his duties with reference to the said Estate and all of the assets therefrom; THIS AGREEMENT is a full and final Settlement Agreement b;y and between the parties, both Fiduciary and Individual, all of the same having been arrived at, concluded and executed after a full and complete disclosure of the assets of the Estate and the rights of the parties herein and hereto and all of the parties hereto and each of them abide by the teens of this Agreement. The Personal Representative, Edward J. Kosheba, intends to record this Family Settlement Agreement as part of the Estate proceeds in the Orphans' Court Division of the Court of Common Pleas of Cumberland County, Pennsylvania. The beneficiaries authorize the Personal Representative, Edward J. Kosheba, to reserve from the above-mentioned balance assets having an aggregate value of $].94,874.24, the sum of $1,285.68 as reflected in the Schedule for Distribution. Following the receipt of any estate tax deficiency that may be assessed and any other proper expenses or liabilities of the estate of which the Personal Representative shall receive notice by that time or which may otherwise be payable, the Personal Representative shall distribute to thF: beneficiaries, in the proportion of their interests as set forth under the Residuary Clause of the Decedent's Will and without further accounting, the balance then remaining. Such distribution will also include any funds received by the Personal Representative subsequent to the date to which the attached account is dated. Should any proper liabilities of the estate, whether for taxes or otherwise, arise or come to the attention of the Personal Representative or any of the other parties hereafter, the beneficiaries -4- agree to be jointly and severally liable therefore. The parties, and each of them, hereby forever fully release, compromise, settle and discharge any and all claims, demands, actions or causes of action, legal or equitable, absolute or contingent, vested or hereafter to accrue, which any of them may have against any other party hereto or against the Estate of Regina M. Kosheba, Deceased, or the Personal Representative, Edward J. Kosheba, thereof, by reason of any matter, cause or thing growing out of or relating to any property or assets of the said estate, or growing out of or relating to any act of the Personal Representative in his administration of said estate, even if attributable to :negligence, and agree that any period for the limitation of actions for the collection of amy erroneous distribution or distributions shall commence only at such time as the Personal Representative shall have obtained actual knowledge of such erroneous distribution or distributions and that in no event shall the period for collection of any erroneous distribution or distributions be less than two years after the actual discovery thereof by the said Personal Representative. The parties agree to execute such additional releases as the Personal Representative may submit to them in order to confirm their discharge from any further liability to the parties in connection with the said Estate. See Exhibit "F" attached herewith. NOW THEREFORE, KNOW YE, that I, Edward J. Kosheba, ass Executor of the Estate of Regina M. Kosheba, Deceased; Edward J. Kosheba, individually, and .loyce A. James, individually, and as beneficiaries of the Estate of Regina M. Kosheba, Deceased, being all of the beneficiaries of said decedent and being all those persons who are ~entitlecl to take and to inherit under the Last Will and Testament of the decedent, under the Testate Laws, do hereby for each of us, acknowledge that we have this day had and received from the aforesaid Personal Representative, in full satisfaction and payment of all sum or sums of money, legacies, bequests, to which we are entitled to under the Testate Laws of the Commonwealth of Pennsylvania, the -5- amounts due us under said Law, which amounts we have received this day, and which amounts are in the amount set opposite our respective names in the table anti Schedule for distribution in said statement, attached hereto and marked Exhibit "B "; AND, each of us do hereby stipulate that in order to avoid the expense and time involved in the filing of a formal account and Schedule of Distribution, we each agree that no account is necessary, and we do hereby agree that we do consent to distribution beir-g made without the filing of an account and Schedule of Distribution, the same to be with the same force and effect as if they have been filed and confirmed by the Orphans' Court Division of the Court of Common Pleas of Cumberland County, Pennsylvania. THEREFORE, we, and each of us, do hereby remise, release quitclaim and forever discharge the said Personal Representative, his heirs, executors, administrators and assigns, of and from the said Estate and from all actions, suits, payments, accc-unts, reckonings, claims and demands whatsoever for or by reason thereof, or for any other use, matter, cause or thing whatsoever, touching upon the Estate of the said decedent, and each of us do further hereby covenant and agree that should any liability come due to the Estate of the decedent after the signing of this Agreement, we and each of us do hereby covenant zind agree with each other and the aforesaid Personal Representative, that we will contribute, prorate, ou.r share of the Estate to satisfy any and all claims, demands, suits, or causes of action which may be successfully prosecuted against the said Estate or the aforesaid Personal Representative after the signing, sealing and delivery of this Family Settlement Agreement and Final Release. Personal Jurisdiction. Each party consents to the Court exercising personal jurisdiction over him/her in any suit or action arising out of enforcc;ment of this Agreement. Entire Understanding. This Agreement represents th.e entire understanding among the parties hereto with respect to the subject matter hereof, and this Agreement supersedes all -6- previous representations, understandings, or agreements, oral or vv~°itten, between the parties with respect to the subject matter hereof. No promise or inducement that is nat herein expressed has been made to any of the parties, and those parties do not rely upon any statement of representation made by any person Modification. This Agreement may not be modified except by a written instrument signed by all of the parties and acknowledged by each of the parties before a notary public or other office qualified to administer oath. Controlling Law. This Agreement shall be interpreted according to and governed by the laws of the Commonwealth of Pennsylvania. Severability. If any term, condition, clause or provision o:f this Agreement shall be determined or declared to be void or invalid in law or otherwise, then only that term, condition clause or provisions shall be stricken from this Agreement. In all other rf;spects, this Agreement shall be valid and continue in full force, effect, and operation. Recording. Each party consents to the recording and indexing of this Agreement in the estate proceedings. Multiple Counterparts. This Agreement may be executed iri multiple counterparts and, when so executed, shall be binding upon all the parties, and their respective heirs, next-of- kin, personal representatives and assigns. Rule WO409. No minor or incapacitated person, whose interest is not represented by acourt-appointed guardian, has an interest in the decedent's estate. Certification Under Rule WO 409 attached hereto and marked Exhibit "G". -7- '~' IN WITNESS WHEREOF, we have hereunto set our hands and seals this ~ day of _~~^.~~-- , 2009 Witnesses: ~' ; ,~., Edward J. Kosh~Executor of the Estate of the Estate of Regina M. Kosheba, deceased. Edward J. Kosh a_ :Beneficiarv ames, -8- INVENTORY REGISTER OF WILLS OF CUMBERLAND COMMONWEALTH OF PENNSYLVANIA ~ SS COUNTY OF' CUMBERLAND -~ COUNTY, PE?~'NSYLVANIA File Number 21 Personal Representative(s) of the Estate of REGINA M. KOSHEBA deceased, depose(s) and say(s) that the items appearing in the following inventory incltEde aU of the personal assets wl}e~rever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that tike valuation placeopposite ea, item of said inventory represents its fair value as of the date of the decedent's death, and that Decedent owned no real es~ outsid~f the Commonwealth of Pemisylvania except that which appears in a memorandum at the end of this inventory . ~~ -_~-,, ,~ I verify that the statements made in this Inver- !~' ~ ~~' '~~ ~ _ ~ - ~ r~G C ~ r L';~ _-.~ i"~~~~a.~_~. air tory are true and correct. 1 understand that false state- ~ " ~ -~* '`' meats herein are made subject to the penalties of EDWARD J. KOSHEBA EXECUTO,R_` `~- _':.; l 8 Pa. C.S. § 4904 relating to unsworn falsification to -- _ .c. authorities. c,a ' Attorney -- (Name) J. RAYMOND AMBROSE JR. _ (Supreme C'ourtl.D. No.) 05377 (Address) 801 FREEPORT RD. NEW_KENSINGTON PA 15068 (Telephone) 724-339-311 DATE OF DEATH LAST RESIDENCE DECE=DENT'S SOC SEC. N0. 325 WESLEY DRIVE 11/7/2007 MECHANICSBURG PA 17055 171-16-1150 FIGURES MUST BE TOTALED J PNC Bank Certificate of Deposit No. 31100302115 5,512.92 PNC Bank Certificate of Deposit No. 31200301018 5,512.92 PNC Bank Certificate of Deposit No. 31100302156 5.209.91 PNC Bank Certificate of Deposit No. 1017971027 4,865.12 PNC Bank IRA No. 65000082636 2,077.39 41 Shares of Prudential Financial Co mmon Stock ~ 3,690.00 Merrill Lynch Mutual Funds -American Capital Income Builder 107,481.99 1,617 shrs. @ $66.47/share (Attach additional sheets as needed) TOTAL: 212,928.60 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the elecCion of the personal representatEVe include the value of aach item, but such figures should not be extended into the total of the Inventory. (See 20 Pa. C.S. § 330!(6J) 07 1041 Fornt R~['-09 rec_ 10.13.06 ~~~~~~"~'° :, .._,._ 1N THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: ) NO. 21-07-1041 THE ESTATE OF Regina M. Kosheba ) Deceased. ) FIRST AND FINAL ACCOUNT AND SCHEDULE OF DISTRIBUTION ASSETS ITEM AMOUNT PERSONAL PROPERTY: Cash, Bank Deposits & Misc. Personal Property PNC Bank Certificate of Deposit No. 31100302115 (Date of Death) $ 5,512.92 PNC Bank Certificate of Deposit No. 31200301018 (Date of Death) $ 5,512.92 PNC Bank Certificate of Deposit No. 31100302156 (Date of Death) $ 5,209.91 PNC Bank Checking Account No. 1017971027 (Date of Death) $ 4,865.12 PNC Bank IRA No. 65000082636 (Date of Death) $ 2,077.39 Citizens Bank Certificate of Deposit No. 6244390852 (Date of Death) $ 5,381.46 Citizens Bank Checking Account No. 6206792009 (Date of Deatil;l $ 30.00 Merrill Lynch American Cap. Inc. Bldr. Mutual Fund (Date of Death) $107,481.99 Merrill Lynch American Inc. Mutual Fund (Date of Death) $ 76,966.80 Merrill Lynch Bank Deposit Program (Date of Death) $ 1,611.55 Prudential Financial Common Stock-41 Shrs. (Date of Death) $ 3,690.00 Refund - Highmark Medical Insurance $ 93.68 Citizens Bank Official Check-proceeds of CD cashed in 11/6/07 $ 4,947.77 Prudential Stock Dividend $ 33.95 Refund - Rusiewicz Funeral Home $ 278.77 PNC Bank IRA distribution check $ 150.85 Prudential Stock Dividend $ 26.24 Refund -Bethany Village $ 3,553.00 Redemption of Savings Bond $ 71.18 Refund -Federal Income Tax $ 13.00 EXHIBIT B ASSETS (continued) TTF.M PERSONAL PROPERTY: Cash, Bank Deposits & Misc. Personal Property Interest on PNC Bank Certificates of Deposit at liquidation Interest on Citizens Bank Certificate of Deposit at liquidation Interest on PNC IRA Account at liquidation TOTAL ASSETS AMOUNT $ 52.61 $ 294.27 $ 13.75 $227,869.13 EXHIBIT B LIABILITIES PAYEE /REMARKS AMOUNT 1. 12/12/07 PNC Checking Account debit $ 14.58 2. 12/12/07 Edward J. Kosheba-viwing & burial expense $ 1,568.29 3. 12/14/07 East Pennsboro Ambulance $ 33.00 4. 12/14/07 Millennium Pharmacy Systems, Inc. $ 144.87 5. 01/04/08 PNC IRA decrease due to distribution $ 150.85 6. 01/07/08 J. Raymond Ambrose, Jr. reimbursed for probate costs $ 90.00 7. 01/07/08 J. Raymond Ambrose, Jr. reimbursed for legal advertising in Cumberland County Legal Journal $ 75.00 8. 01/07/08 J. Raymond Ambrose, Jr. reimbursed for legal advertising in Sentinel Carlisle $ 134.68 9. 01/07/08 J. Raymond Ambrose, Jr. reimbursed for FedEx to Cumberland County Court House $ 18.65 10. 01/24/08 Register of Wills, Agent -Inheritance Tax Payment $ 8,500.00 11. 01/24/08 Merrill Lynch decrease in value due to market volatility $14,917.61 12. 01/29/08 Prudential Stock redemption decrease in value $ 446.84 13. 03/12/08 Hamilton & Musser, CPA - 2007 tax preparation $ 249.25 14. 03/12/08 PA Department of Revenue - 2007 State Income 1'ax $ 184.00 15. 04/08/08 Register of Wills -balance due on Inheritance Tax: $ 311.93 16. 04/08/08 Register of Wills-fee for filing REV-1500 $ 15.00 17. 04/08/08 Register of Wills-balance due on Letters Testamentary $ 70.00 18. 04/08/08 Register of Wills-fee for filing Inventory $ 15.00 19. 04/08/08 Edward J. Kosheba -reimbursed for travel expenses and mailings $ 804.30 20. 08/10/08 J. Raymond Ambrose, Jr. -attorney fee $ 5,000.00 21. 08/18/08 Register of Wills -additional inheritance tax due on Supplemental Return $ 186.04 22. 09/02/08 Register of Wills -fee for filing siipplement:al return $ 15.00 23. 12/00/08 Register of Wills for filing Family Settlement (estimate) $ 50.00 TOT AL LIABILITIES $32,994.89 EXHIBIT B SCHEDULE FOR DISTRIBUTION Gross assets of the Estate $227,869.13 Gross liabilities of the Estate (paid from estate account) $ 32,994.89 TOTAL FOR DISTRIBUTION $194,874.24 BALANCE FOR DISTRIBUTION AS FOLLOWS: 1. Edward J. Kosheba $ 96,794.28 1205 Bauman Ct. Mechanicsburg, PA 17055 2. Joyce A. James $ 96,794.28 3215 South Peach Hollow Circle Pearland, TX 77584 LESS ESCROW RESERVE RETAINED BY Personal Representative to be utilized and applied only towards the decedent's administration expenses, debts & liabilities, etc., have been deducted, the balance shall be distributed in accordance with the proportions set forth hereinbelow, without further Order of Court. $ 1,285.68 BALANCE IN ESTATE $ 00.00 The personal property of the Decedent has been distributed in kind betwe°en the beneficiaries, Edward J. Kosheba and Joyce A. James, to their respective mutual satisfaction and agreement and each agree to release each other from any and all claims with respect to said items of personal property and each acknowledge receipt of their fair share thereof. .~' /~ ~. `~ . ~ j ~~ ~~. ~ ''~/'f • l Edward J. s eba J c A. James EXHIBIT B BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 J RAYMOND AMBROSE JR ESQ AMBROSE LAW CENTRE 801 FREEPORT RD NEW KENSINGTON PA 15068 REY-1547 EX AFP (06-05) DATE 06-16-2008 ESTATE OF KOSHEBA REGINA M DATE OF DEATH ](1-07-2007 FILE NUMBER 21 07-1041 COUNTY CUMBERLAND ACN ]l01 APPEAL DATE: 08-15-2008 (See reverse side under Ohjections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGIS~fER OF= WILLS CUMBERLAND CO COURT HOUSE CARLISLE, F'A 17013 CUT ALONG THIS LINE ---- -~ RETAIN LOWER PORTION FOR YOUR RECORDS ~-- -------------------- ---------------------------------------------------------------- REV-1547 EX AFP (03-05~ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF KOSHEBA REGINA M FILE N0. 21 07-1041 ACN 101 DATE 06-16-2008 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (L) .00 2. Stocks and Bonds (Schedule B) (2)_ 3, 690.00 3. Closely Held Stock/Partnership Interest (Schedule C) (3) _ .00 4. Mortgages/Notes Receivable (Schedule D) (4)_ .00 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) C5)_ 2 3,178.26 6. Jointly Owned Property (Schedule F) (6)_ .00 7. Transfers (Schedule G) (7) 186, 060.34 8. Total Assets CS) NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 212,928.60 APPROVED DEDUCTIONS AND EXEMPTIONS: E>,988.81 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9) _ 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) _ 177.87 11. Total Deductions (11) 7.166.68 12. Net Value of Tax Return C12) 205,761.92 13. Charitable/Governmental Bequests; Non-elected 9113 Trus ts (Schedule J) (13) .00 14. Net Value of Estate Subject to Tax (14) 205,761.92 NOTE: If an assessment was issued previously, l ines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF 'TAX: 15. Amount of Line 14 at Spousal rate (15) .00 X 00 = .00 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 205,7Ei1.92 X 045 - 9,259.29 17. Amount of Line 14 at Sibling rate (l~) .00 X 12 = .00 18. Amount of Line 14 taxable at Collateral/Class B rate C18) •00 X 15 _ .00 19. Principal Tax Due (19)= 9,259.29 TAY rRGIITTC• PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID 01-29-2008 CD009242 447.37 8,500.00 04-08-2008 CD009531 .00 311.93 TOTAL TAX CREDIT 9,259.30 EXHIBIT C BALANCE OF TAX DUE .O1CR INTEREST AND PEN. .00 * IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE: NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT 01= TAX TOTAL DUE .O1CR ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE_ OF THIS FORM FOR INSTRUCTIONS.) PROOF OF PUBLICATION State of Pennsylvania, County of Cumberland Tammy Shoemaker, Classified Advertising Manager, of The Sentinel, of the County and State aforesaid, being duly sworn, deposes and says that T'HE SENTINEL, a newspaper of general circulation in the Borough of Carlisle, County and State aforesaid, was established December 13~, 1881, since which date THE SENTINEL has been regularly issued in said County, and that the printed notice o:r publication attached hereto is exactly the same as was printed and published in the regular editions and issues of THE SENTINEL on the following day(s) November 17, 24, December 01, 2007 COPY OF NOTICE OF PUBLICATION ExecuroR•s NoTICE• ~~ Affiant further deposes that he/she is not LETTERS TESTAf~ENTARY on the Estate of REGINA interested in the subject matter of the M. KOSHEBA, late of Lower Allen Township, Cumberland County, PA, having been granted to the aforesaid notice or advertisement, and that County at No. 21 07R1041tenot a isshereby given to all allegations in thf~ foregoing statement all persons indebted to said estate to make immediate as to time, place and character of payment and to those having claims against the estate to present them to the undersigned duly authenticated for settlement. pU lication are true. ~ Edward J. Kosheba, Executor / J R ~ ~/ /1,/~ ' ~,~;~~ ~ ~' ~ °~] t( V YY v /// ' c o . aymond Ambrose, Jr., Esquire ~ V 801 Freeport Road New Kensington, PA 15068 j Sworn to and subscribed before me this 04th. day of December, 200'7. ,~ ` , ~` ~. Notary Pub ' My commission expires: ~~~~/U COMMONWEALTH Oi- PENNSYLVANIA Notarial Seal Christina L Wdfe, Notary Public j Carlisle Bono, Cumberland County My Commission Expires Sept. 1, 2008 Member. Pennsylvania Association Of Notaries EXHIBIT D PROOF OF PUBLICATION OF NOTICE IN CUMBERLAND LAW JOURNAL (Under Act No. 587, approved May 16, 1929), P. L. ii 784 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss. Lisa Marie Coyne, Esquire, Editor of the Cumberland La.w Jow-nal, of the County and State aforesaid, being duly sworn, according to law, deposes and says that the Cumberland Law Journal, a legal periodical published in the Borough of Carlisle in the County and State aforesaid, was established January 2, 1952, and designated by the local courts as the official legal periodical for the publication of all legal notices, and has, since January :7_, 1952, been regularly issued weekly in the said County, and that the printed notice or publication attached hereto is exactly the same as was printed in the regular editions and issues of the said Cumberland Law Journal on the following dates, vlz: November 30, December 7, and December 14, 2007 Affiant further deposes that he is authorized to verify this statement by the Cumberland Law Journal, a legal periodical of general circulation, and that he :is not interested in the subject matter of the aforesaid notice or advertisement, and that all allegations in the foregoing statements as to time, place and character of publication are true. ~. ,~ ;~~~ ,, Lida arie Coyne, Ed for ~. SWORN TO AND SUBSCRIBED before me this 14 day of December, 2007 Kosheba, Regina A2., deed. Late of Lower Allen Township. Executor: Edward J. Kosheba c/o J. Raymond Ambrose, Jr., Es- quire, 801 Freeport Rd., New Ken- sington, PA 15068. Attorney: J. Raymond Ambrose, Jr., Esquire, 801 Freeport Rd., New Kensington, PA 15068. Notary NOTARIAL SEAL DEBORAH A COLLINS Notary Public CARUSIE BORO, CUMBERLAND COUNTY ~My Commission Expires Apr 28, 2010 EXHIBIT d IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA ORPHANS' COURT DIVISION IN RE: ESTATE OF REGINA M. KOSHEBA, NO. 21-07-1041 Deceased. FINAL RECEIPT AND RELF,ASE KNOW ALL MEN BY THESE PRESENTS, that I, the undersigned, Executor and beneficiary in the Estate of REGINA M. KOSHEBA, hereby acknowledges to have received from the ESTATE OF REGINA M. KOSHEBA, deceased, and the Executor, Edward J. Kosheba, the following: 01/24/08 Cash Distribution $85,348.45 08/00/08 Cash Distribution $]~ 1,000.00 11/00/08 Cash Distribution $ 445.83 TOTAL CASH DISTRIBUTION $96,794.28 Said monies represent FINAL distribution in the Estate of Regina M. Kosheba. It is my desire to take these funds in advance' of the audit of this Estate. ~ith the intent to be legally bound, I have hereunto seat my hand and seal this ~ f~day of ~~:.u~r~ X009. ~~ ((Edward J. Kosheba, Executor of the Estate of Regina M//. Kosheba ~~~ ~ ~ ~~ '~~L~ dward J. Kosheba, Beneficiary Witness: 1 ~( ~~~~ EX~EOL€"' F IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA ORPHANS' COURT DIVISION IN RE: ESTATE OF REGINA M. KOSHEBA, NO. 21-07-1041 Deceased. FINAL RECEIPT AND RELEASE KNOW ALL MEN BY THESE PRESENTS, that I, the undersigned beneficciary in the Estate of REGINA M. KOSHEBA, hereby acknowledges to have received from the ESTATE OF REGINA M. KOSHEBA, deceased, and the Executor, Edward J. Kosheba, the following: 01/24/08 Cash Distribution $85,794.28 08/00/08 Cash Distribution $l~ 1,000.00 TOTAL CASH DISTRIBUTION $96,794.28 Said monies represent FINAL distribution in the Estate of Regina M. Kosheba. It is my desire to take these funds in advance of the audit of this Estate. With the intent to be legally bound, I have hereunto set my hand and seal this ~ day of~_, 2009. W'tness: ~ 9 ,. /'~- '~ ~ i i /1 ~ ~, r ~, J y e .James, eficiary CERTIFICATION UNDER RULE WO 409 Estate of Regina M. Kosheba, deceased. No. 21-07-1042 I, J. Raymond Ambrose, Jr., Counsel in the above captioned Estate, hereby Certify that no minor or incapacitated person, whose interest is not Represented by acourt-appointed guardian, has an interest in this decedent's estate. Date: o ~~ natu e) J. Raymond Ambrose, Jr. (print or type name) Counsel for the Estate of ReEina M. Kosheba EXHIBIT G COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND - ss Before me, a Notary Public, the undersigned authority in and for said County and State, personally appeared Edward J. Kosheba, Beneficiary and Executor of the Estate of Regina M. Kosheba, who, being first duly sworn according to law, deposes and says that he has signed the Receipt, Release & Indemnification and that the facts and the agreement for distribution set forth therein are true and correct. Edward J. Kosheba, Executor ot: the Estate of Regina M. Kosheba i, Edward J. K Sheba, Estate of Regina M. Beneficiary of the Kosheba f-~ Sworn to and subscribed before me this~_~day of ^ r 2009. L Notary ~ blic CrJiVi'aV10NW~EALTN O~ PENfJ:>YLVANI.A Notarial Seal Beverly K. Mcrga~~i; Notary F'ubii; Upper Alle^'iwp., (;~moerland County My Cummiss~or CxpirP July ~', 2009 Member Pen~svl ,~r ~~+ -„<a ~ x~ir^ ,; i ovaries r-'1 My Commission Expires : ~~, ~ ~". ( ` `~~~~ STATE OF TEXAS COUNTY OF ~~ ZC^~f ~~~ ss Before me, a Notary Public, the undersigned authority in and for said County and State, personally appeared Joyce A. James, Beneficiary of the Estate of Regina M. Kosheba, who, being first duly sworn according to law, deposes and says that she has signed the Receipt, Release & Indemnification and that the facts and the agreement for distribution set forth therein are true and correct. Jo e ~ James ~ of icia:ry of: the Y Est to of Regina Kosheba Sworn to and subscribed before me this ~ day of ~(~~ 2009. r 1 ~ i Notary Public My Commission Expires : ~ ~-cn ~ I J ~ c~ / i. o~~Y°~~ EVELYN WILEY _ My Commission Expires ,~ June 15,2012 JJ. ~~«~~~~ctirr~~ :l~~il~~o~~, ~~. ATTORNEY AT LAW AMBROSE LAW CENTRE $O1 FREEYORT ROAD NEW KENSING'CON, PA 15068 724-339-3111 1-800-498-6793 FAx: 724-339-0809 Cell: 412-977-3111 E-MAIL: osoesq@comcast.net January 14, 2009 Ms. Joyce A. James 3215 South Peach Hollow Circle Pearland, TX 77584 Re: Estate of Regina M. Kosheba Family Settlement Agreement and Final Release Dear Ms. James: We are enclosing the Family Settlement and Final Release. You will sign where the green sticky notes indicate. After you have signed, witnessed, and notarized where indicated, kindly forward to me in the envelope provided. You will e;ach receive a copy of this signed agreement for your records and information. It is our hope that the new year finds you healthy and happy. As always, if you have any questions, please feel free to contact us. Sincerely, f~~~-~~-~----~, J. Raymond Ambrose, Jr. JRA:jp Enclosure