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Home My WebLink About04-13-09 (2) =~d-c~~-~;3~y ~ ~~ ~~ ~o ~ ,_~ . ~, u ~ C"`> ~a - , _ ~ T' i-r-i ..._. FAMILY SETTLEMENT AGREEMENT ~''=~~ "~ C ~a ,~,--, ~. THIS AGREEMENT, made this ~ day of ~ ,~ cIt 2009, between the ESTATE OF HENRY R. FIUMELLI, through its Executrix, FRANCINE MIZWA, hereinafter called "ESTATE"; RALPH L. GUZZO, an individual heir; and CHRISTIAN GUZZO, an individual heir; hereinafter called "BENEFICIARIES"; WHEREAS, Henry R. Fiumelli is deceased, having died on February 15, 2008, Testate, and; WHEREAS, he left a will dated December 3, 2007 which was duly probated and Letters Testamentary were issued to Francine Mizwa, by the Register of Wills of Cumberland County at Estate Number 21-08-00324 on March 24, 2008, and; WHEREAS, the Parties wish to enter into a Family Settlement Agreement for the estate and agree as follows: (1) That Article Two of the Last Will and Testament (Exhibit A) granted the rest, residue and remainder of the estate to a Family Trust. (2) That Article Three (3.1-3.1.2) states that the trust is for the benefit of Sistina Guzzo. The said Sistina Guzzo is deceased having died on November 16, 2008. • (3) That with the death of Sistina Guzzo, Article Three (3.1.3-3.1.3.1) states that the trust is then to be for the benefit of Ralph L. Guzzo and Christian Guzzo. (4) That the Inventory has been filed (Exhibit B). (5) The Inheritance Tax (Exhibit C) has been filed and a final assessment has been received (Exhibit D). (6) That the total deposits being held in escrow by the Office of James W. Haines, Jr. were $48,053.73. The total money paid out of escrow by the Office of James W . Haines, Jr . was $38,498.64. (Exhibit E) (7) That the Department of Welfare has no liens against the Estate (Exhibit F). (8) That all bills have been paid and no other debts are outstanding. That all heirs have been reimbursed for any funds due them (Exhibit G). (9) That after payment of estate expenses the balance remaining in escrow to be distributed is $9,555.09. (10) That due to the fact that there are not sufficient funds to open a trust the balance of $9,555.09 is to be distributed as follows: (A) Ralph L. Guzzo $4,777.55 (B) Christian Guzzo 4,777.54 (11) That any further income tax preparation and/or payment will be the responsibility of the heirs. WHEREFORE, the Parties, as evidenced by the signatures to these documents request that the above Family Settlement Agreement for the Estate of Henry R. Fiumelli be registered and further entered of record in the Register of Wills Office of Cumberland County. The Parties acknowledge with these signatures that they release the Estate, its Executrix, Francine Mizwa and Attorney James W. Haines, Jr., from any further responsibility. IN WITNESS WHEREOF, FRANCINE MIZWA, Executrix to this Family Settlement Agreement for the ESTATE OF HENRY R. FIUMELLI has hereunto set her hand and seal the day and year first written above. ~_.:. , FRAlY`CINE MIZWA, Execut~~:l' for the Estate of Henry R. Fiumelli IN WITNESS WHEREOF, RALPH L. GUZZO, an individual heir to this Family Settlement Agreement for the ESTATE OF HENRY R. FIUMELLI has hereunto set his hand and seal the day and year first written above. r ~ RALP L. GUZZO°" An Individual Heir IN WITNESS WHEREOF, CHRISTIAN GUZZO, an individual heir to this Family Settlement Agreement for the ESTATE OF HENRY R. FIUMELLI has hereunto set his hand and seal the day and year first written above. -~, CHRISTIAN GUZZO, An Individual Heir LAST WILL AND TESTAMENT OF HENRY FIUMELLI I, HENRY FIUMELLI, of Enola, Cumberland County, Pennsylvania, make this Will, hereby revoking all my former Wills and Codicils. ARTICLE ONE TANGIBLE PERSONAL PROPERTY § 1.1 I bequeath all my tangible personal property, including by way of illustration but not by way of limitation, my household furniture and furnishings, paintings, books, automobiles, jewelry and personal effects, exclusive of any such property used in a trade or business, in accordance with the terms of a signed and dated memorandum I may prepare. If no such memorandum is received or located by my Executor within sixty (60) days after being appointed as such, after a reasonable search for such memorandum, my Executor shall be held harmless for distributing such assets as hereafter provided. I bequeath any such property not disposed of by such memorandum, or all of such property if no such memorandum is so received or located, to those of my mother, SISTINA GUZZO ("My Mother"), my half-brother, RALPH L. GUZZO ("My Brother") and My Brother's son, CHRISTIAN GUZZO ("My Nephew") (together, "My Family"), living at my death, to be divided among them in as nearly equal shares as they agree. in the event of irreconcilable disagreement among My Family, the disputed item(s) shall be sold and the proceeds shall pass as a part of my residuary estate. Any items not so selected shall be sold and the proceeds shall pass as a part of my residuary estate. § 1.2 To the extent practicable in the Executor's sole discretion, I bequeath any policies of insurance on such property to the benei'ICiary entitled to such property. {A1031290:1} E%HIBIT "A" • . § 1.3 I direct that the expenses of storing, packing, shipping, insuring and delivering any such property to the beneficiary entitled thereto shall be paid by the Executor as an administrative expense of my estate. ARTICLE TWO RESIDUE § 2.1 I devise and bequeath all the rest, residue and remainder of my estate to my Trustee herein named, to be held for the benefit of My Family in continued trust in accordance with the provisions of Article Three hereof. ARTICLE THREE TRUST FOR MY FAMILY § 3.1 The Trustee shall hold, manage, invest and reinvest the trust property, shall collect the income thereof and § 3.1.1 While My Mother is living, The Trustee shall distribute the net income in quarter-annual installments, or more frequently if the Trustee deems it advisable, to or for the benefit of My Mother. § 3.1.2 While My Mother is living, the Trustee shall apply to or for the benefit of My Mother so much of the principal of the trust property as the Trustee shall from time to time deem necessary or proper for My Mother's health, maintenance and support. § 3.1.3 If My Mother dies before the complete exhaustion of this trust, the Trustee shall continue to hold, manage invest and reinvest the trust property and § 3.1.3.1 During My Brother's lifetime, the Trustee shall apply to or for the benefit of My Brother and My Nephew so much of the net income and, if the net income is insufficient, so much of the principal of the trust property as the Trustee shall from time to time deem necessary or proper for both My Brother's and My Nephew's health, maintenance, support and My Nephew's {A1031290:1} -2- complete education, including preparatory, college and graduate education, and professional, vocational or technical training with no duty of equalization, taking into account other available funds, including such benefiaary's assets. The Trustee shall annually accumulate any net income not so distributed and add the same to the principal of the trust property. § 3.1.3.2 if My Brother dies before the complete exhaustion of the trust, the Trustee shall distribute the property then held in trust to My Nephew, subject, however, to the provisions of § 8.4. § 3.1.3.3 If during the term hereof, My Brother becomes the sole survivor of My Mother, My Nephew and himself, the Trustee shall distribute the trust property outright to My Brother. ARTICLE FOUR APPOINTMENT OF FIDUCIARIES § 4.1 I appoint my friend, FRANCINE MIZWA as Executrix of this Will. If FRANCINE MIZWA is unable or unwilling to act or continue to act, for any reason whatsoever, I appoint My Brother as successor Executor. All references herein to the "Executor" shall mean my originally appointed Executrix or my successor Executor, as the case may be. § 4.2 I appoint FRANCINE MIZWA as Trustee of any trust created by this Will. If FRANCINE MIZVNA is unable or unwilling to act or continue to act, for any reason whatsoever, I appoint My Brother as Trustee. § 4.3 Any Trustee serving hereunder may resign at any time, for any reason whatsoever, without court approval. If at any time there is a complete vacancy in the office of Trustee, then the then income beneficiaries of all trusts hereunder (or their natural or legal guardians) by majority vote shall immediately appoint a substitute individual and/or corporate Trustee(s), as the case may be, to succeed to that position. {A1031290:1} _$_ n U n § 4.4 The individual(s) serving as Trustee shall have the right to appoint a corporate Co-Trustee, said Co-Trustees to act by majority vote. § 4.5 If at any time hereunder there is no individual serving as trustee of any trust created hereunder, the corporate Trustee shall serve as sole Trustee. § 4.6 The individual(s) serving as Trustee from time to time may by unanimous vote remove any then serving corporate Trustee. If at any time hereunder there is no individual serving as Trustee of any trust created hereunder, the then income beneficiaries of all trusts hereunder (or their natural or legal guardians) by unanimous vote shall have the right to remove any corporate Trustee for any reason whatsoever; provided that the then income beneficiaries of all trusts hereunder (or their natural or legal guardians) shall by majority vote immediately appoint a substitute corporate Trustee to succeed to that position. § 4.7 Any corporate Trustee(s) shall not be related or subordinate to the parties appointing it within the meaning of § 672(c) of the Internal Revenue Code. § 4.8 Any corporate Trustee shall be a financial institution with fiduciary powers. § 4.9 All references herein to the 'Trustee" shall mean the originally appointed Trustee or the successor Trustee(s), as the case may be. § 4.10 I appoint the then serving Trustee as Guardian of the estates of any minor beneficiaries under this Will, including the proceeds of any life insurance on my life payable to such minors and any other property, rights or claims with respect to which I am entitled to appoint a guardian and have not otherwise specifically done so. The Guardian shall have full authority to use such assets, both principal and income, in any manner the Guardian shall deem advisable for the best interests of the minor, including preparatory, college and graduate education, and professional, vocational or technical training, without securing a court order. (A1031290:1) -4- • ARTICLE FIVE POWERS OF FIDUCIARIES § 5.1 No fiduciary under this Will shall be required to give bond or other security for the faithful performance of the fiduaary's duties. § 5.2 Any such fiduciary shall have, without restriction or qualification, all powers given by law, including without limitation those under the Pennsylvania Probate, Estates and Fiduciaries Code, in addition to the following powers: § 5.2.1 To invest in, acxept and retain any real or personal property, including stock of a corporate fiduciary or its holding company, without restriction to legal investments. § 5.2.2 To sell, exchange, partition or lease for any period of time any real or personal property and to give options therefor for cash or credit, with or without security. § 5.2.3 To borrow money from any person including any fiduciary acting hereunder, and to mortgage or pledge any real or personal property. § 5.2.4 To hold shares of stock or other securities in nominee registration form, including that, of a clearing corporation or depository, or in book entry form or unregistered or in such other form as will pass by delivery. claims. § 5.2.5 To engage in litigation and compromise, arbitrate or abandon § 5.2.6 To make distributions in cash, or in kind at current values, or partly in each, allocating specific assets to particular distributees on a non-pro rata basis, and for such purposes to make reasonable determinations of current values. § 5.2.7 To make elections, decisions, concessions and settlements in connection with all income, estate, inheritance, gift or other tax returns and the payment of such taxes, without obligation to adjust the distributive share of income or principal of any person affected thereby. § 5.2.8 To determine the apportionment of receipts and expenses, including extraordinary cash dividends, stock dividends, capital-gain dividends of regulated investment companies and proceeds and expenses of the sale of unproductive real estate, between income and principal, such apportionment to (A1031290:1 j -j- be made so as to balance fairly the interests of any income beneficiary and the remaindermen. § 5.2.9 To disclaim any interest I may have in any estate if the Executor deems such disclaimer to be in the best interests of my estate and the beneficiaries thereof. § 5.2.10 To merge any trust created hereunder with any other trust or trusts created by me under will or deed, if the terms of any such trust are then substantially similar and held for the primary benefit of the same person or persons, and if such merger shall not cause any adverse income, estate or generation skipping transfer tax consequence. § 5.2.11 To terminate any trust created herein, the principal of which is or becomes too small in the Trustee's discretion to make the establishment or continuance of the trust advisable, and to make immediate distribution of the then remaining trust property to the beneficiary then entitled to the income of the trust property or, if there is more than one beneficiary, to the beneficiaries then entitled to the income of the trust property, in proportion to their respective interests therein or, if such interests are not defined, in equal shares to such beneficiaries. The receipts and releases of the distributees will terminate absolutely the right of all persons who might otherwise have a future interest in the trust, whether vested or contingent, without notice to them and without the necessity of filing an account in any court. ARTICLE 31X PROVISION FOR TAXES § 6.1 Ail estate taxes, inheritance taxes, transfer taxes and other taxes of a similar nature payable by reason of my death to any government or subdivision thereof upon or with respect to any property subject to any such tax, and any penalties thereon, shall be paid by the Executor out of the principal of that portion of my estate disposed of by Article Two of this Will, and all interest with respect to any such taxes shall be paid by the Executor out of the income or principal or partly out of the income and partly out of the principal of such portion of my estate, in the absolute discretion of the Executor. My Executor shall not make apportionment among or seek reimbursement from the beneficiaries, recipients or owners of such property for {A1031290:1} -6- 1~I any such taxes, penalties or interest. Notwithstanding any provision of this Article Six to the contrary, the Executor shall not pay any such taxes, penalties or interest attributable to any property included in my estate solely because of a power of appointment thereover that I possess but have not exercised or any qualified terminable interest property. ARTICLE SEVEN PROVISION FOR DEBTS AND EXPENSES § 7.1 I direct that any of my legally enforceable debts, any expenses of my last illness, funeral and burial, and any of the administrative expenses of my estate shall be paid from the principal of that portion of my estate disposed of by Article Two of this Will. ARTICLE EIGHT MISCELLANEOUS PROVISIONS § 8.1 As used in this Will, the term "Intemal Revenue Code" shall mean the Intemal Revenue Code of 1986, as amended from time to time, or the corresponding provision of subsequent law. § 8.2 If any person and I die under such circumstances that it is impossible to determine which of us survived, it shall be conclusively presumed and this Will shall be construed as if such person had predeceased me. § 8.3 Whenever a discretionary distribution of net income or principal is permitted pursuant to any trust created by this Wiil, if such distribution may be made in whole or in part to a person who is then a trustee of such trust, such person may not participate in any way in the decision whether to make such distribution. No trustee who is under a legal obligation to support a beneficiary of a trust created hereunder shall participate in the exercise of any discretion granted to the trustees of that trust to distribute net income or principal in discharge {A1031290:1} _7_ of that legal obligation. Furthermore, no trustee shall enter into any reciprocal arrangement with any other trustee for the purpose of indirectly exercising a power prohibited hereunder. § 8.4 Whenever a fiduciary is directed to distribute property to or for the benefit of any beneficiary who is under (a) twenty-five (25) years of age, or (b) a legal disability or otherwise suffers from an illness or mental or physical disability that would make distribution directly to such beneficiary inappropriate (as determined in such fiduciary's sole discretion exercised in good faith), the fiduciary may distribute such property to the person who has custody of such beneficiary, may apply such property for the benefit of such beneficiary, may distribute such property to a custodian for such beneficiary, whether then serving or selected and appointed by the fiduciary (including the fiduciary), under any applicable Uniform Transfers to Minors Act or Uniform Gifts to Minors Act to be held until such beneficiary reaches twenty-five (25) years of age, may distribute such property to the guardian of such beneficiary's estate, may distribute such property directly to such beneficiary's estate, or may distribute such property directly to such beneficiary (except if any of the conditions hereinbefore described in (b) apply), without liability on the part of the fiduciary to see to the application of such property. This provision shall not in any way operate to suspend such beneficiary's absolute ownership of such property or to prevent the absolute vesting thereof in such beneficiary. § 8.5 Except as otherwise may be provided in this Will, during the continuance of any of the trusts created under the provisions of this Will, and thereafter until the property is distributed to and received by any beneficiary hereunder, the principal sums thus held in trust for any beneficiary, respectively, and the income thereof shall not be subject to or liable for any contracts, debts, engagements, liabilities or torts of such beneficiary now or hereafter made, contracted, incurred or committed, but shall be absolutely free from the same, and such beneficiary shall have no power to sell, assign or encumber all or any part of the principal sums ., • or such beneficiary's interest therein, respectively, or the income thereof, or to anticipate the income. § 8.6 An individual fiduciary shall receive compensation in accordance with the law of Pennsylvania in effect at the time of payment, unless the fiduciary waives compensation. § 8.7 Notwithstanding any other provision of this Will, but only to the extent that any trust hereunder is subject to the Rule Against Perpetuities under applicable law, upon the expiration of twenty-one (21) years after the death of the last survivor of My Mother and My Mother's issue living at my death, the trusts created hereunder shall forthwith terminate and the trust property shall be distributed to the beneficiary then entitled to the income of the trust property or, if there is more than one beneficiary, to the beneficiaries then entitled to the income of the trust property in proportion to their respective interests therein or, if such interests are not defined, in equal shares to such beneficiaries. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 3rd day of December, 2007. :AL) Signed, sealed, published and declared by the above named HENRY FIUMELLI, as and for his Last Wiil, in the presence of us and each of us, who, at his request and in his presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto the day and year last above written. Residing at ~ ~ T/~ Residing at ~~~.c~BL.n~ :: I~- {A1031290:1 } -9- `, COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN ss. We, HENRY FIUMELLI, the testator, CMi ~` krPW~-~ and r ~~~~ ~~ ~' ~<<~i~ ,the witnesses, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as his Last Will; that the testator signed willingly and executed it as his free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the testator signed the Will as a witness and that to the best of his or her knowledge the testator was at that time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence. C~ fitness Subscribed, sworn to and acknowledged before me by HENRY FIUMELLi, the testator, and subscribed and sworn to before me by ~ t ~ k.r,rwb u~ and ~ I ; ~ p . /k~ t I •.~~ ,the witnesses, this 3rd day of December, 2007. Notary Public (SEAL) NW~.L1H UP PENNS1rLVANlA C~~yyMa~ ne H. Acxi, Seal Pubdp MY commiss(~Expinq~ 10. 10 ~n~os~zso:~} -10- INVENTORY REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA COMMONWEALTH OF PENNSYLVANIA } SS couNTY of Cumberland Fils Numt~ar 21 - 08 -00324 Francine Mizwa Personal Raprsasntatiw(s) of tM Estate of Flumelll, Henry R deceased, depose(s) and say(s) that the items appearing in the following inventory include all of the personal assets wherover situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said irnentory rsprossnts its fair value ss of the date of the decedsnYs death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. I verify that the statements made in this Inven- .- ~.h~J ~ r tory aro true and coned. I understand that false state-} --~~- - -- _~~ - ~.~-------_ _____ .. - _ - -- ments herNn aro made sub ed to the Francine Mbwa j penalties of 18 Pa.C.S. § 4804 relating to unswom faialflcation to authorities. ---- - - AaOrt"y ' (NamsJ James W Haines Jr. (supreme court r.o. Mo.J 30729 (FM--J Attorney At Law ~ - (address) 1202 West Main Street Monongahela, PA 150tH (TeJ 724/268-3021 DATE OF DEATH usT RESIDENCE 120 Peppercorn Square ~r~rrs SOC. No. ': 2/15/2008 Enola PA 17025 'f~051 ~ r:. _.~ ~ FK3URE8 MUST BE TOTALED ~ ? ~'';~~_ "' c ' `'~, Personal Property ~ ~ ~ ~ ~~ ~ ' --a ~ `~ ~~ ~:~ ~, , , c~ Wachovia Bank Checking Account -' `=, 7,5!1.19 _~ ~ 2007 Lexus Sedan 28.000.00 Total Personal Property ;38,543.19 Real Estate Real Estab locsted at 120 Peppercorn Square, East Pennsboro Township, 142 000.00 Cumberland County, Pennsylvania wkh a sales price of . See Attached Settlement Statement Total Real Estate ;142,000.00 (Attach additional sheets if necessary) Total Personal Property and Real Estate ;177,543.19 E%HIBIT"B" J REV-1 ~i00 15056041147 ~ (~'~) OFFiCiAL USE ONLY PA Departrrlent of Revenw y~ ~m Burau of Indhridual Taxa INHERITANCE TAX RETURN PO t30X.2ttOt101 Hurisburo, PA 17128.0!!01 RE8IDENT DECEDENT 21 0 8 0 0 3 2 4 ENTER DECEDENT INFORMATION BELOW Soda! Security Number Dab of Death Date of Birth 181341051 02152008 02271946 Decedent's Last Name Sutlbc Decedent's First Name MI lI~TD[=LLI H3NR2 R (M Applicable) Enbr survhrin0 spoua'a IMormatlon tlJelow Spoua's Last Name 3uflix Spoua's First Name MI Spoua's Sodal Security Numbsr THI8 RETURN MU8T BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVAL8 BELOW ® 1. Oripkwl Retum ^ 2. SuppMrtNnW Ratum ^ 3, Remainder Ratum (dab of dsaC- prbr b 12.13-12) ^ 4. Lkn)led EafaM ^ 4a. ~~ d~ ~ ~) ^ 5. FsderM EehM Tax Retum Requked ^ 9. Doodad DMA T~~faM ^ 7. DoaduK MMnhYrd ~ LIvYp Thal 8. TOW Number of 3aIM BOxa (AtMd~ Copy d 1NIq (/16aCh Copy d Trwq (( ~E ^ 9. Lftlpttlon Proaede Reahred ^ 10. t2Jt cr~id i-1~-eejr dam ^ 11. EMCtlon b tax under Sec. 9113(A) (Atb1Ch Sch. O) ~~ ONDENT -Tie SECTION MU8T BE COA~LETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMA 8lt0ULD BE DIRECTED TO: Daytlnre Telephone Number JA)IetZS N HAINE3 JR. 7242583021 Firm Name (M Appliable) ATTORNE? AT LAM First IIr1e of addnee 1202 NEST D[AIN STR$aT Second IIM Of sddrae CHy or Post Olliq NONONGAHELA REt318TCFR OF WILL~d8E ONLY =,~~ _~ ._". ~- o >; - -, '; . Stab 27P Code PA 15063 corrapondent'ae-malladdna: tert~)whaines.net n Is"trui, oorreld aai,dpliM~~oln~pnoa,ar 1n.n~n,ilpMO npr ~ I.'aM N~i~~'or~whlbch~prsp~ir.°rlnii may k(n'o~ii.e0i eaUer, Francine Mh:wa ADDRE68 700 Mound Jamss W Hainss Jr. 1202 West Main Street, Monongahela PA 15063 Side 1 `...~, 15056041147 15056041147 J PA 15063 E%AIBIT "C" r J 15066042148 REV-1'J00 EX Decedent's Social Security Number o.o.e.r~r.wm.: FIUMELLI, HENRY R . 181341051 RECAPITULATION 1. Rul Estate Schedule A 14 2, 0 0 0. 0 0 ( ) ......................................................................................... 1. 2. stocks and Bonds (Schedule B) ............................................................................... 2. 3. 4. 5• 8. 7. 8. Ckxely Hek! Corpontbn, Partnership or Sole-Proprletonhip (Schedule C).......... 3. Mortpapa 8 Notes Recehrable (Schedule D) .......................................................... 4. Cash, Bank Deposits 8 Mbcelleneous Personal Property (Schedule E) ................ 8. Jointly Owned Property (Schedule F) ~ Separate Billing Requested ............. 6. Inter-VNas Tnnsfin 3 MlswNaneoua Non-Probala Pro~Ry (gchsdule a) j] Separate B Iling Requested ............. 7. Tow Aroee Asaeta (total Lines 1-~ ....................................................................... 8. 3 5 , 5 4 3.19 7 7 , 5 4 3.19 --- 9. Funeral Expenses 3 Adminletrative Costs (Schedule H) ........................................ . 9. 5 8 , 4 5 ~ . 5 2 10. Debts of DsadeM, Mortgage Llabilitles, b Liens (Schedule I) ............................... . 10. 1 12 , 4 14.9 7 11. Tow Deductlona (tow Lines 9 6 10) .....................................................................•11. 1 7 0, 8 6 9. 4 9 12. Net Valw of Estate (Line 8 minus Line 11) ........................................................... ..12. 6 , 6 7 3 . 7 0 13. Charkabls and (tovemrnental BequestUSec 9113 Trusb for v-fik:h an slectlorr to tax has not been made (Schedule J) ................................................. 13. 14. Net Valve subject to Tax (Line 12 minty Line 13) ................................................. 14. 6 , 6 7 3 . 7 0 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at tM spousal tax rata, a transfers under Sec. 9118 (aK1.2) X .00 15. 18. Amount of Line 14 taxable at NneN nb x .o4lf 6, 6 7 3. 7 0 18. 3 0 0. 3 2 17. Amount of un.14 taxable at slbNnp rata X .12 17. 18. Amount of Line 14 taxable at oollatenl rate X .15 18• 19. Tsx Dw ................................................................................................................... 19. 3 0 0. 3 2 20. FILL IN THE OVAL iF YOU ARE REGUESTINA A REFUND OF AN OVERPAYMENT. ^ Sld~ 2 15056042148 15056042148 J REV-1500 EX Pege 3 Decedent's Complete Address: File Number 21 - 08 - 00324 Fiumelli~ Henry R STREETADDRESS - _ __ - _- _.__ _- _ - 120 Peppercorn Square cITY - - - - --- - E n o l a !STATE ZIP PA 1 T026 Tax Payments and Credits: 1. Tax Dw (Page 1 Line 19) 2. Credits/Paymsnts A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/PenaRy ff applicable p. Interest E. Penalty Total Crodita (A + B + C) Total Interest/Penafty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This fa the OVERPAYMENT. Check box on Pape T Line 20 to request a refund 5. If Lins 1 + Line 3 is greater than Lino 2, enter the difieronrx. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT (1) 300.32 (2) 0.00 (3) 0.00 (4) (5) 300.32 (5A) (5B) 300.32 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yse No a. retain the use or income of the property trensferrod :.................................................................................~ b. retain the right to designate who shall use the property transferred or its Income :.................................... n ;_ x] .-. -- c. rota n a revers unary interest, or ...............................................................................................................~ ! x d. receive the promise for life of either payments, benefits or care? ............................................................. ~'; x~ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death wkhout receiving adequate consideration7 ................................................................................ ~ - ....................................t_-__l _X; 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... ~ ' '~x~1 ~__J _J 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary deafgnation7 ..............:....................................................................................................(mil IF THE ANBWER TO ANY OF THE ABOVE QUESTION8 IS YEB, YOU MUST COMPLETE SCHEDULE a AND FILE IT AS PART OF THE RETUR 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 three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or aRer January 1, 1995, the tax rate imposed on the net value of trenafsra to or for the use of the aurvNing spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (Ii)j. The statute does not exsmot a trenafer to a surviving spouse from tax, and the statutory requirements for dlsGosure of assets and filing a tax rotum are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or aRer 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 zero (0) percent [72 P.S. §9116 (a) (1.2)j. The tax rats imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9118 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [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. SCHEDULE A ~,~,„,~ ~,,„,~~,W,,, REAL ESTATE INNERRANCE TN(RETURN RE810ENT DECEDENT -~:-_-. - ___ -. :-~_ --- _: -r-.- --.-: z- ._ -_- - -- r--- - -- . .. _ _. _._ _ . `FILE NUMBER E8TATE OF FIURlelll, Henry R 21 - 08 - 00324 All real property owned solNy or as s tenant in common must be roported st hir market value. Fair market value is defined as the price at which pr arty would be exchanged between a willing buyer and a willing 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 survlvorohip must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 Real Estate located at 120 Peppercorn Square, East Pennsboro Township, Cumberland County, 142,000.00 Pennsylvania with a sales price of See Attached Settlement Statement TOTAL (Also enter on Line 1, Recapitulation) 142 000.00 SCHEDULE E CASH, BANK DEPOSITS, & MISC. -TMOF~NNSnv~ PERSONAL PROPERTY INHERITANCE TNf RETURN RE&DENT OECEOENf FILE NUMBER ESTATE OF Fium@JII, Henry R 21 - 08 - 00324 Include the pproceeds of litigation and the date the proceeds were received by the estate. All property Jointly-owned with the right of survlvorshlp must bs disclosed on schsduN F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 Wachovia Bank Checking Account 7,543.19 2 2007 Lexus Sedan 28,000.00 TOTAL {Also enter on Line S, Recapitulation) 35,543.18 COMMDNWEALTH of rENNSr~vANIA INHERITANCE TAx RETURN RESIDENT DECEDENT ESTATE OF Fiumelli, Henry R ---_- Debts of decedent must bs np _ ITEM -- - -- - NUMBER FUNERAL EXPENSES: -- ------------ -- A. 1 Funeral Home 2 Monongahela Cemetery 3 Rocco's Flowers 4 Food for Funeral 5 ~ Giant Market B. 1 2. 3. 4. 5. i 8. 7 1 9C1-®la.E H FI~iAL Dff~9~SE3 8 ~~~1~ ~~ on Schedule 1. DESCRIPTION FILE NUMBER 21 - 08 - 00324 -~--- AMOUNT 7,157.00 3, 786.00 106.00 724.50 200.00 ADMINISTRATIVE COSTS: Personal RdpresentatNe'a Commissions Francine Mizwa Social Security Number(s) / EIN Number of Personal Representative(s): street Address 700 Mound Street city Monongahela state PA zip 15063 Year(s) Commission paid Attorney's Fees Attorney At Law - James W Haines Jr. Family Exemption: (If deoedent'a address is not the same as Gaimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Accountant's Fees i, Tax Return Preparers Fees Other Administrative Costs Sentinel (Legal Advertisment) 8,101.72 8,877.15 385.00 174.58 TOTAL (Also enter on Tine 9, Recapitulation) 58,454.52 Sched~ieH COMMONWEALTH OF PENNSYLVANIA I"'~/ ~~ INHERRANCETAXRETURN -- ~~'~~~~ RESIDENT DECEDENT 1 ESTATE OF Fiumelli, Henry R - 2 Cumberland Law Journal (Legal Advertisment) 3 Closing Costs (See Attched Settlement Statement) 4 East Penn Township Sewage 5 Condo Fee 6 Electric 7 Water 8 Staples 9 Postage 10 ;Water 11 Electric 12 ATBT 13 Condo Fee 14 ~ Car Insurance 15 Condo Fee 16 Water 17 ~ AT&T 18 ~ East Penn Township Sewage 19 Electric i 20 Internal Revenue Service (2007 Tax) __ ____1-- -_-_-_-----_ _- TFILE NUMBER 21 - 08 - 00324, 75.00 13,919.16 126.50 121.42 112.00 51.24 60.45 92.00 29.45 130.00 109.00 121.42 302.00 121.42 26.04 64.00 115.00 130.00 183.00 Page 2 of Schedule H Schedt,lBH Fta~erBl E>epertlees & COMMONWEALTH OF PENNSYLVANIA w~~ INHERITANCE TAX RETURN /~'Y, - ^ RESIDENT DECEDENT - - -- ___ __ T __ _ _ FILE NUMBER ESTATE OF Fiumelli, Henry R , 21 - 08 - 00324 21 '~ Ca ital One Bank Credit Card Visa ~ 1,732.15 22 Citifinancial 4,199.39 23 Chase Bank 3,275.88 24 Kash Enterprises (Movers) 800.00 25 McNees, Wallace & Nurick - Attorneys at Law 1,511.25 26 Executrix Travel Expenses (4 Trips to Enola, PA) j 1,535.00 Page 3 of Schedule H SCHEDULEI DEBTS OF DECEDENT, MORTGAGE co~oNwEA~TMOFPENNav~vA"u LIABILITIES & LIENS INHERITANCE TAX RETURN ~ ~, REdIDENTDECEDENT -.L -- --- -- - --- - ---- _ _ _ ~ - FILE NUMBER ESTATE OF Fiumelli, Henry R ' 21 - 08 - 00324 - ----- -----_ ._ - - -- ---_ .. ------------ --- - _ _ i.---- _ - _ _. Include unreimbursed medical expenses. ITEM DESCRIPTION AMOUNT NUMBER 1 EMC Residential Mortgage Corp 81,047.11 See Attached Settlement Statement 2 EMC Residential Mortgage Corp 1,687.24 3 EMC Residential Mortgage Corp 843.62 4 Capital One Auto Finance 28,000.00 5 Capital One Auto Finance 416.00 6 Capital One Auto Finance 421.00 TOTAL (Also enter on Line 10, Recapitulation) 112,414.97 REV-1815 PJ(a (f-OO) SCHEDULE) COMMONVYEALTHOFPENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT E8TATE OF FILE NUMBER Flumelli, Henry R 21 - 08 - 00324 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NAME AND ADDRESS OF PERSON(S) DECEDENT ~ (Words) ~, (SS$) NUMBER r RECEIVING PROPERTY oo No! Lbt Tru.a.1•) I~ TAXABLE DISTRIBUTIONS]include outright spousal distributions and transfers under Sec. X118 (a) (1.2)] 1 2 ' Sistine Guuo 119 Chess Street Monongahela, PA 15063 Ralph L. Guuo 119 Chess Street Monongahela, PA 15063 Christian Guuo 119 Chess Street Monongahela, PA 15063 Mother 10096 Residual 3 II. Brother Nephew Contingent Trust Beneficiary Contingent Trust j Beneficiary Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rav 1500 cover sheet NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE i I B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER 0.00 ~ Settlement Statement LAwoFFices ~.B.D•a.a~u~'~ IRWIN ~ McIQVIGHT B No. 2602 Ins 1 /dW200p B. TYPE LOAN 1. OFHA 2. ^FmHA 3. OCaw. Unka. WEST POJbFRET PRQFESSIONAL BUILDING e0 WEST POMFltET STREET 6. FlLE NUMBER 7. LOAN NUMBER caRUSCE: PEnnvsnvan6a ~7o~~r1 11 (717) 2~D,23S3 8. MORTGAGE INSURANCE CASE NUMBER C. NoM: win ~ ~ w M~ hr ~ d r. nr ~In~ TI6sE~laa Ss6fament Sydam : Y ~ ~ 1 11: D. NAME OF 80RROWER: ROBERT L ATONE PA 1 E. NAME OF SELLEi~ HENRY FNMELLI ESTATE F. NAME OF LENDER PNC MORTflAQE, LLC OH G. PROPERTY ADDRES8: 120 PEPPERCORN SQUARE, Endati PA 17026 H. SETTtFMENT AGENT: ISM REAL ESTATE 6EItVICEB, LLC, TN~pAonr t17d1i-2269 Fsc 71T•21D•636d IIDNY NIYLLI YTM! r w.Rawo: rt a ACID to Y rNa fALM rrAltllNir'ro na 11r noon rrrrrwe ~ r, tw.nt...i„r,..a,r arr. rrr.ers Wr~wRlQpowtMl{ORAN i~AItWMa~6ML11a1NW1eoMNC710M ~n.woud~~rM~r~ <~.s.wrrr.wM .I.r.or. ui co° owe °stetww iw wo ~crgw~m~ oarrr.s ru ~ttta ~w 1 ~.~y nuo ar,.+w„aM a WY~I AfO M11a1 ti r~r. a.n.dla-inwr~a~u~y nr~' I~Mw'~no.ww. a.p a~w~N M~~M~r..nt ""~~ ~ r..u..ea,.~,.r..tr..rr a r we.*r..e arei..«..nr..r on my,eeow. a s ~~ ~ yam, • COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX BUREAU OF INDIVIDUAL TAXES APPRAISEMENT. ALLOWANCE OR DISALLOWANCE INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX PO 80X 280601 HARRISBURG PA 17128-0601 REV-1547 EX AFP CO1-09) DATE 02-16-2009 ESTATE OF FIUMELLI HENRY R DATE OF DEATH 02-15-2008' FILE NUMBER 21 08-0324 COUNTY CUMBERLAND HAINES W JAMES JR ACN 101 1202 W MAIN ST APPEAL DATE: 04-17-2009 MONONGAHELA PA 15063 (See reverse side underObjeetions) Amount Ra^itted ~ --1 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~- RETAIN LOWER PORTION FOR YOUR RECORDS l~-~ REV-1547 EX AFP CO1-09) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF FIUMELLI HENRY R FILE N0. 21 08-0324 ACN 101 DATE 02-16-2009 TAX RETURN WAS: C X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expanses CSchadule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Nat Value of Tax Return ~1) 142, 000.00 NOTE: To insure proper ~2) .00 credit to your account, 00 submit the upper portion C3) . of this form with your (4) .00 tax payment. ~5) 35,543.19 c6) .00 I7) . 00 Ce) 177,543.19 58,454.52 C9) clo) 112.414.97 C11] 170.869.49 I12) 6,673.70 00 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) 14. Net Value of Estate Sub~eet to Tax C14) 6,673.70 NOTES If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect fi0ures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Lino 14 at Spousal rata (15) •00 X 00 ~ .00 16. Amount of Lina 14 taxable at Lineal/Class A rata C16) 6,673.70 X 045 ~ 300.32 17. Amount of Lin• 14 at Sibling rate C17) •00 X 12 .00 18. Amount of Lina 14 taxable at Collateral/Class B rate C18) .00 X 15 .00 19. Principal Tax Du• rev r•ernrrc . (1g): 300.32 DATE NUMBER + INTEREST/PEN PAID C-) AMOUNT PAID 10-28-2008 CD010475 .00 300.32 E%HIBIT "D" TOTAL TAX CREDIT 300.32 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 * IF PAID AFTER DATE INDICATED. SEE REVERSE C IF TOTAL DUE IS LESS THAN ~1, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE O RFFIINn. SFF REVERSE STOF nF THTS FORM FOR TNSTRIICTLONS.) `. ESTATE OF HENRY R. FIUMELLI MONEY DEPOSITED TO ESCROW ACCOUNT: 04/15/2008 Escrow Deposit 600.00 05/27/2008 House Proceeds 47,453.73 $48,053.73 EXPENSES PAID OUT OF ESCROW ACCOUNT: 03/27/2008 Register of Wills (Washington County) 25.00 03/24/2008 Register of Wills (Open Estate) 115.00 04/15/2008 Sentinel (Advertising) 174.58 04/23/2008 Cumberland Law Journal (Advertising) 75.00 05/29/2008 West Asset Management (Chase) 2,784.33 06/04/2008 Capital One Bank 1,732.15 06/04/2008 Citifinancial 4,199.39 06/04/2008 Francine Mizwa (Reimbursement) 800.00 06/04/2008 Sistina Guzzo (Reimbursement) 7,263.00 06/04/2008 Ralph Guzzo (Reimbursement) 3,786.00 06/16/2008 Register of Wills (Inventory and Letters) 230.00 10/28/2008 Register of Wills (Inh. Tax Filing Fee) 15.00 10/28/2008 Register of Wills (Inheritance Tax) 300.32 03/04/2009 James W. Haines, Jr. (Fees) 8,877.15 Francine Mizwa (Executrix Fee) 8,101.72 Register of Wills (FSA) 20.00 $ 38,498.64 E%HIBIT "E" COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE BUREAU OF FINANCIAL OPERATIONS DIVISION OF THIRD PARTY LIABILITY MAY 1 2 ESTATE RECOVERY PROGRAM 2008 PO BOX 8486 HARRISBURG. PA 17105-8486 May 7, 2008 JAMES W HAINES JR ESQUIRE 1202 W MAIN ST MONOGAHELA PA 15063 Re: HENRY R FIUMELLI SSN: 181-34-1051 Dear Attorney Haines Jr: Pursuant to your letter dated March 26, 2008, the Department of Public Welfare (DPW), Estate Recovery Program, has reviewed the information you provided regarding the above-referenced individual. It has been determined that this individual did not receive any type of assistance during the questioned period. Therefore, according to the information you provided, the Department's Estate Recovery Program will not seek any recovery from this estate. If your client applied for Medical Assistance and had an application and/or hearing pending at the time of death, please advise us and provide any additional information that may affect a recovery by our Department. If you have any questions, please feel free to contact me. Sincerely, ~~~.Q ~- Carole A. Procope Recovery Section Manager (717)772-6604 E%HIBIT "F" IN THE COURT OF COMMON PLEAS OF CUD~BERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION IN RE: ESTATE OF HENRY R. FIUMELLI, NO: 21-08-0324 Deceased ACCEPTANCE OF REIMBURSEMENT I, SISTINA GUZZO hereby acknowledge receipt of reimbursement for funds paid to Marshall Marra Funeral Home and Rocco's Flowers on behalf of the Estate of Henry R. Fiumelli in the amount of: SEVEN THOUSAND TWO HUNDRED SIX-THREE DOLLARS & 00/100 I acknowledge that this is all of the reimbursement I am claiming against the Estate of Henry R. Fiumelli. .~J UU ~ SISTINA GUZZO DATE: ~'l~-~rJ~ ERHIBIT "G" v • IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION IN RE: ESTATE OF HENRY R. FIUMELLI, NO: 21-08-0324 Deceased ACCEPTANCE OF REIMBURSEMENT I, RALPH GUZZO hereby acknowledge ' receipt of reimbursement for funds paid to Monongahela Cemetery on behalf of the Estate of Henry R. Fiumelli in the amount of: THREE THOUSAND SEVEN HUNDRED EIGHTY-SIX DOLLARS & 00/100 I acknowledge that this is all of the reimbursement I am claiming against the Estate of Henry R. Fiumelli. RAL GUZZ DATE : ~/j Z{O~ v IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION IN RE: . ESTATE OF HENRY R. FIUMELLI, NO: 21-08-0324 Deceased ACCEPTANCE OF REIMBURSEMENT I, FRANCINE MIZWA hereby acknowledge receipt of reimbursement for funds paid to Kash Enterprises on behalf of the Estate of Henry R. Fiumelli in the amount of: EIGHT HUNDRED DOLLARS & 00/100 I acknowledge that this is all of the reimbursement I am claiming against the Estate of Henry R. Fiumelli. ~~' ~- F LINE MIZWA L,/~ DATE: ~I~~~L