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Home My WebLink About02-0174Estate of Evaline T. Way also known as Evaline T. Way Richard ~ Fo.qarty ~ IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA PETITION FOR GF NT OF LETTERS , Deceased Social Security No. 211017062 Petitioner(s), who is/are 18 years of age or older, apply)ies) for: (COMPLETE "A" OR "B" BELOW:) A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut or Decedent, dated 12/07/2001 and codicil(s) dated __ named in the Last Will of the State relevant circumstances, e.g., renunciation, death of executor, etc Except as follows, Decedent did not marry, was not divorced and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incapacitated: B. Grant of Letters of Administration (c.t.a., d.b.n.c.t.a.: pendente lite, durante absentia; durante minoritate) Petitioner(s) after a proper search has/have ascertained the Decedent left no Will and was survived by the following spouse (if any) and heirs: Name Relationship Residence (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland residence at 1000 Grandon Way, East Pennsboro Township, Mechanicsbur~]~ PA 17050 (list street, number and municipality) Decedent, then 97 years of age, died February 5 ,2002 , at Holy Spirit Hospital (Location) Decedent at death owned property with estimated values as follows: (if domiciled in PA All personal property ......................................... $ (if not domiciled in PA Personal property in Pennsylvania .................... $ (if not domiciled in PA Personal property in County .............................. $ Value of real estate in Pennsylvania ........................................................................................ $ Total ..................................................................................................................... $ Real Estate situated as follows: County, Pennsylvania, with his/her last family or principal 950~000.00 950,000.00 Wherefore, Petitioner(s) respectfully request(s) the probate of the Last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: Signature Typed or printed name and residence Richard ~ Fogarty 5549 Edsel Street Harrisbur,(], PA 17109 Oath of Personal Representative Commonwealth of Pennsylvania County of Cumberland The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s)will well and truly administer t/~s~ate a~cc~ td~ Sworn to and affirmed and subscribed Richard ~ Fogart¥ before me this 1 4th day of FEBRUARY 2002 , , DECREE OF REGISTER Estate of Evi~lin~ T. Wi~y also known as Deceased No. 2/' O2- /7~ Social Security No: 211017062 Date of Death: 02/05/2002 AND NOW, FEBRUARY 1 4, 20 0 2 , , in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters [~ Testamentary I-I of Administration ((c.t.a., d.b.n.c.t.; pendente lite; durante absentia; durante minoriate) are hereby granted to Richard ~. Fogarty in the above estate and that the instrument(s), if any, dated December 7, 2001 described in the Petition be admitted to probate and filed of record as the Last Will of Decedent. FEES Letters .................................... $ Short Certificates(s)/2~....~..~..$ Renunciation .......................... $ Extra Pages (5 ) ............... $ I.T.R ....................................... $ JCP Fee ................................. $ Inventory ................................ $ Other ...................................... $ 515.00 36.00 15.00 'MA~Y y LE~I/S F~ister of Wills - ' / TOTAL ............................. $ 5.00 Attorney: Jan L. Brown mailed to I.D. No: 67993 Signature Address: 845 Sir Thomas Court Harrisburg 571.00 Telephone: 717-541-5550 DATE FILED: 2-14-02 attorney on 2-14-02 PA 17109 OZ:6V 17[ 83] ZO. his is to certify that the. information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 8 0 2 9 5 5 9 ~~~ FE~ ] o 2oo~ No. Local Registrar Date 43Rev 2/87 COMMONWEALTH OF PENNSYLVANIA * DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH ~, 97 v. = ' ,'- , I,,. I,,. ~ ~ ~ I ,"-,.. o I,, ~o~d J,, JlOOO Gra~on Way .~ 17..~. PA ~ ,,,.~.~ E~t Pen~boro ~echanicsb~g, PA 17050 ~ ~ ~' C~b~land C~vin Troupe ~. RZch~d Fo~ -~N~~ '~ I~ 5549 Edsel S~eet, H~r~b~, PA 11109 ~U Cr~_;~ ~e~ ;~'.~Y.~) m~ - ~C--:: C;~v~, L~-C~.~ I~-~c~. I Z'~ I, .~.~, I I i ,~ 7-- I'~' I~. J~ ~. I~) I '-~"' ' 21-02-174 OZ:6~ tzt B3~ 20. LAST WILL AND TESTAMENT OF EVALINE T. WAY 21-02-174 I, EVALINE T. WAY, now domiciled in Cumberland County, Pennsylvania, declare this to be my Last Will and Testament. I revoke all other wills and codicils that I may have previously made. Article I My just debts and expenses of my last illness, funeral, and administration of my estate shall be paid by my Executor from the principal of my residuary estate as soon as practicable after my death. Article II All inheritance, estate, and succession taxes (including interest and penalties thereon, but not including any generation skipping tax) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate without reimbursement from any person. This provision is not a waiver of any right which my Executor has to claim reimbursement for any such taxes which become payable as the result of any property over which I have the power of appointment. h4 Article III I give, devise and bequeath in accordance with any memorandum which I have either tndwritten or signed, located with my will or with my valuable papers and found within 30 days of e probate of my will. Gifts may only be to persons who survive me or to organizations which exist my death, and if there is a conflict, the memorandum having the latest date shall govern. Article IV I give and bequeath my Slipper Stool located in my bedroom and my engagement and 25~ agniversary rings to my niece CAROL FOGARTY LIGHT, of Chalfont, Pennsylvania. ! al K Article V I give and bequeath my master bedroom suit (consisting of dresser, chest, desk, bedstand, id beds) to my nephew RICHARD FOGARTY, of Harrisburg, Pennsylvania. Article VI I give and bequeath my antique drop leaf table located in the living room to my niece AREN TROUPE MARTIN, of Burlington, Vermont. Article VII All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever situate, I give, devise and bequeath IN FIVE (5) EQUAL SHARES to the following beneficiaries: A. My niece DEBORAH STANLEY BIBEROS, of Scotts Bluff, Nebraska; B. My nephew RICHARD FOGARTY, of Harrisburg, Pennsylvania; C. My niece CAROL FOGARTY LIGHT, of Chalfont, Pennsylvania; D. My nephew CALVIN B. TROUPE, of Sedona, Arizona; and E. My niece KAREN TROUPE MARTIN, of Burlington, Vermont. However, if a beneficiary does not survive me by thirty (30) days, but leaves descendants who survive me by thirty (30) days, those descendants shall receive, per stirpes, the share the beneficiary would have received had he or she survived me by thirty (30) days. Article VIII I nominate, constitute, and appoint my nephew, RICHARD FOGARTY, of Harrisburg, Pennsylvania as Executor of my Last Will and Testament. In the event of the renunciation, death, or inability to act, for any reason whatsoever of my Executor, I nominate, constitute and appoint my niece, CAROL FOGARTY LIGHT, as successor Executrix of my Last Will and Testament. I direct that my Executor or successor Executrix be permitted to serve without bond and in addition to those powers granted by law, I grant them power to distribute in cash or in kind in like or in unlike shares and to file any qualified disclaimer I could have filed if living. My Executor or successor Executrix shall receive reasonable compensation for services rendered to my estate. -3- Article IX In addition to the powers conferred by law, I authorize my Executor and successor Executrix, in his/her absolute discretion: (a) to retain in the form received and to sell either at public or private sale, any real estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, (c) to invest and reinvest in all forms of property without being confined to legal investments, and without regard to the principal of diversification, (d) to exercise any option or right arising from the ownership of investments, (e) to compromise claims without court approval and without consent of any beneficiary, (f) to file any federal income tax return for any year for which I have not filed such return prior to my death, (g) to make distributions in cash or in kind, or in both, and to determine the value of any such property, (h) to employ any attorney, investment advisor, or other agent deemed necessary by my Executor; and to pay from my estate reasonable compensation for all their services, (i) to conduct alone or with others, any business in which I am engaged in, or have an interest in at time of my death, and -4- (j) to receive reasonable compensation in accordance with their standard schedule of fees in effect while their services are performed. IN WITNESS WHEREOF, I, EVALINE T. WAY, hereby set my hand to this my Last Will and Testament, on __ ¢ 2001, at Harrisburg, Pennsylvania. EVALINE T. WAY In our presence, the above-named EVA_LINE T. WAY signed this and declared this to be her Last Will and Testament and now at her request, in her presence, and in the presence of each other, we sign as witnesses. Nalne Address -5- I, EVALINE T. WAY, Testatrix, who signed the foregoing instrument, having been duly qualified according to law, acknowledge that I signed and executed this instrument as my Will, and that I signed it willingly as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by EVAIeINE T. WAY, the Testatrix on ~::v-~ "~/-- 2001. EVALINE T. WAY We, the undersigned witnesses who signed the foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the Testatrix sign and execute this instrument as her Will; that she signed and executed it willingly as her free and voluntary act for the purposes therein expressed; that each of us in her sight and heating signed the Will as witnesses, and that to the best of our knowledge, that she was at that time eighteen (18) years or more of age, of sound mind, and under no constraint or undue influence. Sworn to or affirmed and subscribed to before me and A-aLt I witnedses, on ,2001. · ORIGINAL ORIGINAL BEFORE THE REGISTER OF WILLS, CUMBERLAND COUNTY, PENNSYLVANIA CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: EvalineT Way Date of Death: 02/05/2002 Will No. 2002-00174 Adm. No. To the Register: I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on 0310612002 : Name Ad&ess 1917 8th Ave NE 69361 Debbie Biberos Scottsbluff 5549 Edsel St Richard H Fogarty Ha~ PA 17109 Carol Light 18 Teresa Ln Chalfon_ t PA ~ Calvin Troupe 25 Concho Dr Sedon_._._ga AZ 86351 100 Fern St Karen Martin B~ VT 05401 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: Date: 03/06/2002 Jan L Brown Name: Jan L Brown & Associates Address: 845 Sir Thomas Court. Suite 12 Harrisburq PA Telephone (717) - 541- 555 17109 Capacity: X Personal Representative Counsel for Personal Representative COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD REV-1162 EX(11-96) 001148 BROWN JAN L 845 SIR THOMAS COURT HARRISBURG, PA 17109 ........ fold ESTATE INFORMATION: SSN: 211-01-7062 FILE NUMBER: 2102-01 74 DECEDENT NAME: WAY EVALINE T DATE OF PAYMENT: 05/03/2002 POSTMARK DATE: 05/02/2002 COUNTY: CUMBERLAND DATE OF DEATH: 02/05/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $151,000.00 TOTAL AMOUNT PAID' $151,000.00 REMARKS: JAN L BROWN ESQUIRE SEAL CHECK# 99 INITIALS: AC RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11~96) CD 001 292 JAN L BROWN ESQUIRE 845 SIR THOMAS COURT HARRISBURG, PA 17109 ........ fold ESTATE INFORMATION: SSN: 211-01-7062 FILE NUMBER: 2102-0174 DECEDENT NAME: WAY EVALINE T )ATE OF PAYMENT: 06/13/2002 POSTMARK DATE: 06/12/2002 COUNTY: CUMBERLAND DATE OF DEATH: 02/05/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 93,726.92 TOTAL AMOUNT PAID: 93,726.92 REMARKS: RICHARD H FOGARTY CIO JAN L BROWN ESQUIRE SEAL CHECK# 105 INITIALS: CW RECEIVED BY' MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS REV-1500 EX + (6-00) ~oo I- Z u.I O u.I O COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL Way, Evaline T DATE OF DEATH (MM-DD-Year) 02/05/2002 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT J03/13/1904 FILE NUMBER 2 1 -0 OFj~]~S E ON,~ 2 0 1 7 4 COUNTY CODE YEAR SOCIAL SECURITY NUMBER 2 1 1-0 1 NUMBER -7 0 6 2 DATE OF BIRTH (MM-DD-Year) (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER ~-'11. Original Return r--I 4. Limited Estate r~ 6. Decedent Died Testate (Attach copyofWill) O9. Litigation Proceeds Received E~2. Supplemental Return --1 4a. Future Interest Compromise (date 0fdeah alter 12-12-82) ~-17. Decedent Maintained a Living Trust (Atach copy of Trust) r~l 10. Spousal Poverty Credit (date of death between 12.31-91 and 1.1.95) J"-'l 3. Remainder Return (date of death pdorto 12-13-82) F'"I 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) {Attach Sch O) NAME Jan L Brown FIRM NAME (If Applicable) Jan L Brown & Associates TELEPHONE NUMBER ,717-541-5550 COMPLETE MAILING ADDRESS 1. 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) 845 Sir Thomas Court Suite 12 Harrisbur~ PA 17109 OFFICIAL I,)SE ONLY 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 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) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Beductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (8) (11) (12) (13) (14) 758,194.26 :-: 206,118.92 ~:.' 161,000.00 37,926.89 2,891 .Or) 1,125,313.18 40,817.89 1,084,495.29 1,084,495.29 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due x (15) X (16) X .12 (17) 1,084,495.29 X .15 (18) 162,674.29 162,674.29 (19) Decedent's Complete Address: STREET ADDRESS CITY 1000 Grandon Way Mechanicsburg ISTATE PA 7050 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Pdor Payments C. Discount 151.000.00 7,947.37 Total Credits ( A + B + C ) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty 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 1 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) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT (1) 162,674.29 158,947.37 3~726.92 3~726.92 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 pepe!~es of perjury, I declare that I have examined Ih s return, includi..~l accompanying schedules and s[a[e.ents, and to the best of rny knowledge and belief, il is flue, correct and complete. Declaration of preparer other than the personal representative is based on all ~nformation of which preparer has any knowledge. ADDRESS 5549 Edsel Street DATE Harrisbur,q SIGNATURE OF ~R~RESENTATIVE ADDRES~ir Thomas Court Suite 12 PA 17109 DATE Harrisbur,q PA 17109 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% [7'2 P.S. {}9116 (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 e,,~n 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 I'neal benef canes 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. REV-1508 EX + (1-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Wav. Evalin~ T 21 02 0174 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorehi ~ must be disc!n__~ed on Sched,,!e F. ITEM NUMBER 4 5 8 10 11 12 13 DESCRIPTION First Union; Savings Account 3000023850645 First Union; Trust Account 1519898218 Beneficiary--Estate of Evaline T Way The Patriot-News refund Verizon refund Blue Cross benefit payment Outlook Pointe refund Health plan refund 2001 Federal Income Tax refund 2001 PA Income Tax refund Slipper stool Engagement and 25th anniversary rings Master bedroom suit Drop leaf table TOTAL (Also enter on line 5, Recapitulation) $ VALUE AT DATE OF DEATH 55,063.22 693,636.19 18.48 12.79 812.00 3,570.00 297.58 4,025.00 259.00 25.00 325.00 !O0.O0 50.00 (if more space is needed, insert additional sheets of the same size) 758~ 194.26 REV-IS09 EX + (1-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER Wiily, Evaline T 21 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. 02 0174 SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Richard H Fogarty nephew B Carol J Light C 5549 Edsel St Harrisburg PA 17109 18 Teresa Ln Chalfont PA 18914 niece JOINTLY-OWNED PROPERTY: LEllER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MADE Include name of financial institution and back account number or similar identifying number. Attach DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT deed for jointly-beld real estale. VALUE OF ASSET INTEREST DECEDENT'S INTERES 1. A. 7/1976 First Union 5,341.27 50. 2,670.6Z Checking Account 1000095764224 2 A 6/01 First Union 101,724.14 100. 101,724.1Z Certificate of Deposit 247412031545999 3 B 6/01 First Union 101,724.14 100. 101,7'24.14 Certificate of Deposit 247412031546007 TOTAL (Also enter on line 6, Recapitulation) $ 206~118.92 (if more space is needed, insert additional sheets of the same size) REV-1510 EX +(1-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Wav. Evaline T 21 02 0174 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is les. DESCRIPTION OF PROPERTY % OF ITEM ~NCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE NUMBER ATTACHACOPYOF'FHEDEEDFORREALESTATE VALUE OF ASSET INTEREST (IFAPPLICABLE) 1. Gift to Anna Mary Geary on 6/22/01 and 1/2/02 14,500.00 100. 3,000.00 11,500.0( 2 Gift to Deanne Gray on 6/22/01, 12/9/01 and 1/2/02 15,000.00 100. 3,000.00 12,000.0( 3 Gift to Cynthia Fogarty on 6/22/01, 12/9/01 and 1/2/02 15,000.00 100. 3,000.00 12,000.0( 4 Gift to Jennifer Andersen on 6/22/01 and 12/9/01 10,000.00 100. 3,000.00 7,000.0( 5 Gift to Adam Light on 6/22/01 and 12/9/01 10,000.00 100. 3,000.00 7,000.0( 6 Gift to Jason Light on 6/22/01 and 12/9/01 10,000.00 100. 3,000.00 7,000.0( 7 Gift to Rebecca Stanley on 6/27/01 9,500.00 100. 3,000.00 6,500.0( 8 Gift to Carol Light on 9/10/01, 12/9/01 and 1/2/02 20,000.00 100. 3,000.00 17,000.0( 9 Gift to Robert Light on 9/10/01 9,500.00 100. 3,000.00 6,5G0.0( 10 Gift to Barbara Fogarty on 9/10/01 9,500.00 100. 3,000.00 6,500.0( 11 Gift to Richard Fogarty on 9/10/01, 12/9/01 and 1/2/02 20,000.00 100. 3,000.00 17,000.0( 12 IGift to Karen Martin on 12/9/01 and 1/2/02 20,000.00 100. 3,000.00 17,000.0( 13 !Gift to Calvin Troupe on 12/9/01 and 1/2/02 20,000.00 100. 3,000.00 17,000.0( 14 Gift to Debbie Biberos on 12/9/01 and 1/2/02 20,000.00 100. 3,000.00 17,000.0( TOTAL (Also enter on line 7, Recapitulation) $ 161 ~000.0( (If more space is needed, insert additional sheets of the same size) EV-1511 EX + {1-97) ESTATE OF Wav. Evalinc T Debts of decedent must be reported on Schedule I. ITEM NUMBER 8 9 10 FUNERAL EXPENSES: DESCRIPTION Philadelphia Inquirer obituary notice Centre County Memorial Park ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Richard H Fo,qarty Social Secudty Number(s) / EIN Number of Personal Representative(s) Street Address 5549 Edsel Street City Hardsbur9 Year(s) Commission Paid: 2002 Attorney Fees Jan L Brown & Associates Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant 160-38-6308 Street Address C~ty State PA Zip 17109 Relationship of Claimant to Decedent Probate Fees Register of Wills Accountant's Fees Tax Return Preparer's Fees FILE NUMBER 21 02 Daniel A Grau CPA The Sentinel legal advertisement Cumberland Law Journal legal advertisement U-Haul rental Register of Wills, Inventory & Inher Tax Return filing fee Register of Wills, Family Settlement Agmt filing fee State Zip. TOTAL (Also enter on line 9, R~apitulation) $ 0174 AMOUNT 146.14 900.00 25,745.83 10,000.00 571.00 296.00 90.59 75.00 60.33 25.00 17.00 (If more space is needed, insert additional sheets of the same size) 37~926.80 REV-1512 EX + (I-97) j J · I SCeEDUCE I COMMO.WE^LT. OFP~..S~,V^.~^ I DEBTS OF DECEDENT, ~ FILE NUMBER Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION First Union Ck 2297 payable to Brockie Pharmatech cashed after death AMOUNT 154.83 First Union Ck 2298 payable to Pinnacle Health Hospital cashed after death 13.32 3 First Union Ck 2300 payable to Cremation Society of PA cashed after death 999.00 Holy Spirit Hospital outstanding medical bills 875.84 5 Brockie Pharmatech 2/19/02 statement 4.21 Holy Spirit Hospital outstanding medical bills 843.80 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) · J SCHEDULEJ I COMMONWEALTH OF PENNSYLVANIA I BENEFICIARIES I ESTATE OF FILE NUMBER NUMBER I. II. 1. 6 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal di.~t~ibulJons, and transfers under Sec. 9116 (a) (1.2)] Carol Fogarty Light 18 Teresa Ln, Chalfont, PA 18914 Carol Fogarty Light 18 Teresa Ln, Chalfont, PA 18914 Richard Fogarty 5549 Edsel St, Harrisburg, PA 17109 Karen Troupe Martin 100 Fern St, Burlington, VT 05401 Deborah Stanley Biberos 1917 8th Ave, Scottsbluff, NE 69361 Richard Fogarty 5549 Edsel St, Harrisburg, PA 17109 Carol Fogarty Light 18 Teresa Ln, Chalfont, PA 18914 RELATIONSHIP TO DECEDENT Do Not List True_tee(s) niece niece nephew niece niece nephew niece 0174 AMOUNT OR SHARE OF ESTATE ;25 value of slipper stooO ;325 (value of engage & anniv rings) ;100 value master bed suit) 150 value of drop leaf table) /5 residue 115 residue 1/5 residue ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: ~ A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART ]I - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET ; $ (If more space is needed, insert additional sheets of the same size) ~ Continuation of REV-1500 Inheritance Tax Return Resident Decedent Way, Evaline T 21 02 Pa,ge 1 Schedule J - Beneficiaries - 1 0174 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustc~(;) OF ESTATE ! TAXABLE DISTRIBUTIONS (include outright spousal distributions) 8 Calvin B Troupe nephew 1/5 residue 25 Concho Dr, Sedona, AZ 86351 9 Karen Troupe Martin niece 1/5 residue 100 Fern St, Burlington, VT 05401 LAST WILL AND TESTAMENT OF EVALINE T. WAY I, EVA_LINE T. WAY, now domiciled in Cumberland County, Pennsylvania, declare this to be my Last Will and Testament. I revoke all other wills and codicils that I may have previously made. Article I My just debts and expenses of my last illness, funeral, and administration of my estate shall be paid by my Executor from the principal of my residuary estate as soon as practicable after my death. Article II Ail inheritance, estate, and succession taxes (including interest and penalties thereon, but not including any generation skipping tax) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate without reimbursement fi.om any person. This provision is not a waiver of any right which my Executor has to claim reimbursement for any such taxes which become payable as the result of any property over which I have the power of appointment. Article III I give, devise and bequeath in accordance with any memorandum which I have either handwritten or signed, located with my will or with my valuable papers and found within 30 days of the probate of my will. Gifts may only be to persons who survive me or to organizations which exist at my death, and i£there is a conflict, the memorandum having the latest date shall govern. Article IV I give and bequeath my Slipper Stool located in my bedroom and my engagement and 254 anniversary rings to my niece CAROL FOGARTY LIGHT, of Chal£ont, Pennsylvania. Article V I give and bequeath my master bedroom suit (consisting of dresser, chest, desk, bedstand, and beds) to my nephew RICHARD FOGARTY, of Harrisburg, Pennsylvania. Article VI I give and bequeath my antique drop leaf table located in the living room to my niece KAREN TROUPE MARTIN, of Burlington, Vermont. Article VII All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever situate, I give, devise and bequeath IN FIVE (5) EQUAL SHARES to the following beneficiaries: A. My niece DEBORAH STANLEY BIBEROS, of Scotts Bluff, Nebraska; B. My nephew RICHARD FOGARTY, of Harrisburg, Pennsylvania; C. My niece CAROL FOGARTY LIGHT, of Chalfont, Pennsylvania; D. My nephew CALVIN B. TROUPE, of Sedona, Arizona; and E. My niece KAREN TROUPE MARTIN, of Burlington, Vermont. However, if a beneficiary does not survive me by thirty (30) days, but leaves descendants who survive me by thirty (30) days, those descendants shall receive, per stirpes, the share the beneficiary would have received had he or she survived me by thirty (30) days. Article VIII I nominate, constitute, and appoint my nephew, RICHARD FOGARTY, of Harrisburg, Pennsylvania as Executor of my Last Will and Testament. In the event of the renunciation, death, or inability to act, for any reason whatsoever of my Executor, I nominate, constitute and appoint my niece, CAROL FOGARTY LIGHT, as successor Executrix of my Last Will and Testament. I direct that my Executor or successor Executrix be permitted to serve without bond and in addition to those powers granted by law, I grant them power to distribute in cash or in kind in like or in unlike shares and to file any qualified disclaimer I could have filed if living. My Executor or successor Executrix shall receive reasonable compensation for services rendered to my estate. -3- Article IX In addition to the powers conferred by law, I authorize my Executor and successor Executrix, in his/her absolute discretion: (a) to retain in the form received and to sell either at public or private sale, any real estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, (c) to invest and reinvest in all forms of property without being confined to legal investments, and without regard to the principal of diversification, (d) to exercise any option or right arising from the ownership of investments, (e) to compromise claims without court approval and without consent of any beneficiary, (f) to file any federal income tax return for any year for which I have not filed such return prior to my death, (g) to make distributions in cash or in kind, or in both, and to determine the value of any such property, (h) to employ any attorney, investment advisor, or other agent deemed necessary by my Executor; and to pay from my estate reasonable compensation for all their services, (i) to conduct alone or with others, any business in which I am engaged in, or have an interest in at time of my death, and -4- (j) to receive reasonable compensation in accordance with their standard schedule of fees in effect while their services are performed. IN WITNESS WHEREOF, I, EVALINE T. WAY, hereby set my hand to this my Last Will and Testament, on c.. 2001, at Harrisburg, Pennsylvania. EVA.LINE T. WAY In our presence, the above-named EVA.LINE T. WAY signed this and declared this to be her Last Will and Testament and now at her request, in her presence, and in the presence of each other, we sign as witnesses. Nalile Address I, EVALINE T. WAY, Testatrix, who signed the foregoing instrument, having been duly qualified according to law, acknowledge that I signed and executed this instrument as my Will, and that I signed it willingly as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by EVAI~INE T. WAY, the Testatrix on ~[~0_.~. "3/- 2001. EVALINE T. WAY We, the undersigned witnesses who signed the foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the Testatrix sign and execute this instrument as her Will; that she signed and executed it willingly as her free and voluntary act for the purposes therein expressed; that each of us in her sight and hearing signed the Will as witnesses, and that to the best of our knowledge, that she was at that time eighteen (18) years or more of age, of sound mind, and under no constraint or undue influence. Sworn to or affirmed and subscribed to before me by -'~-~1~ ~ and mae_ti ~;. L.~t~t.~tc~ · w~tnesses, on ~ ,2001. Revocable Living Trust for FlexTrust Evaline T. Way 2oo First Union National Bank Capital Management Group I, the undersigned grantor, have transferred to you, FIRST UNION National Bank , as trustee and in trust, certain property described in a receipt signed by you. By accepting this agreement, you acknowledge that such property, any other property that may be received by you to be held under this agreement, and the proceeds from all such property, will be held and administered by you subject to the following terms and conditions: 1. Distributions During My Lifetime. Until my death or disability, you shall pay so much of the income or principal of this trust to me as I may request from time to time. If I should become disabled (as defined below), and so long as i am disabled, you shall pay to or for the benefit of me and my spouse, if any, so much of the income or principal, or both, of the trust as you determine to be necessary or desirable for the reasonable comfort and support of me and my spouse and for any other purpose you believe to be in our best interests, adding to principal any income not spent for one of these purposes. You shall consider me disabled if my attending physician certifies that I am incapable of managing my business and personal affairs by reason of physical or mental disability or if you, upon such investigation and/or receipt of such evidence as you in your sole discretion deem necessary or desirable, determine that I have become incapable of managing my business and personal affairs by reason of physical or mental disability. Following my disability, you shall reevaluate the continuance of my disability upon my reasonable request. 2. Distributions Following My Death. Upon my death: (a) You may pay from the principal of the trust my funeral, burial and last illness expenses, my lawful debts, death ta.xas and expenses of administration of my estate. Until a personal representative of my estate shall have been appointed, you may make such payments as you deem necessary or desirable regardless of whether such debts, ts.xes or expenses shall be legally enforceable against any of the trust property. Once you are notified that a personal representative of my estate has been appointed, you shall make such payments only if and to the extent requested to do so in wdting by my personal representative. In such event, you may make such payments directly or to my personal representative and you may rely conclusively upon the written statements of my personal representative as to the amount and propriety of any such payments. (b) You shall retain or distribute the trust estate as provided in any distribution schedule to this agreement which shall then be in effect or, if no distribution schedule shall then be in effect, you shall distribute the entire remaining trust property to the personal representative of my estate. (Initial here if a distribution schedule is executed with respect to this agreement.) 3. Duties and Powers of Trustee. Unless and until we have otherwise agreed in writing, you will have full responsibility for the management and investment of the trust property. In carrying out your responsibilities, you may exercise all the powers granted to trustees under the laws of the State of . You should' manage, supervise and administer the trust property in the manner that you, in your sole discretion, deem advisable and in the best interests of the beneficiaries of this trust. You may retain any property received from me or at my direction, and shall have no liability for retaining such property regardless of any lack of diversification, risk or nonproductivity. Until you have actual notice of my death, disability or incapacity, you will have no liability for acting in good faith upon any instructions of me or of my authorized agent (including oral instructions given by phone or otherwise) that you reasonably believe to be genuine, but I understand that you may require any instructions to be in writing. 4. Revocation and Amendment. I reserve the dght to revoke this agreement and to amend this agreement. No revocation or amendment shall be effective unless it is in writing, delivered to you and, in the case of ~n amendment, accepted and agreed to by you in writing. I understand that you may limit my dght to amend this agreement to the execution of one or more distribution schedules to this agreement. The execution by me of a distribution schedule shall constitute an amendment to this agreement (a) incorporating the provisions of such schedule in this agreement and (b) revoking any prior schedule executed by me. 5. Termination. This trust shall terminate at my death or as may be otherwise provided in any distribution schedule then in effect. If at any time no person designated in a distribution schedule to receive distribution shall then be Jiving, or if this trust shall be payable to my personal representative and no personal representative of my estate shall be appointed within one year of my death, this trust shall then be distributed to me person or persons to whom, and in such shares and proportions as, my estate would be distributable had I, while domiciled in ~'~/L]/[,/,~f. , died intestate on the date the trust becomes distributable. Prior to my death, disability or incapacity, you may ~esign at any time by giving me at least 30 days written notice and, in such event the trust shaJI terminate and be distributed at the end of that 30-day period to me or my written designee. Further, notwithstanding anything to the contrary contained in this agreement or in any disthbution schedule, should you at any time following my death, disability or incapacity deem it no longer in the best interests of the trust beneficiaries to continue the trust, taking into account the value of the trust property, the income produced, the costs of administering the trust, the ages and capacities of the trust beneficiaries, and any other considerations you consider to be relevant, then you may terminate the trust and distribute all the trust property to the person or persons then entitled to receive the current trust income. 6. Compensation. In the case of the ordinary services contemplated by this agreement, your compensation for serving as trustee sh~ll be as determined by your established schedule of fees as in effect from time to time. You are also entitled to receive additional compensation for any extraordinary services you may be required to perform. All compensation, as well as expenses or reimbursements for expenses necessarily incurred by you, may be paid directly from the trust and, in the case of ordinary services and expenses, shall be charged against the income of the trust unless I otherwise direct you in writing. 7. Construction. The construction of this trust agreement and the administration of the trust created hereby shall be governed by the laws of the State where this trust is being administered. 8. Acceptance. This agreement shall become effective upon acceptance on your behalf by your authorized officer. 0003 53982'; I UNDERSTAND THAT YOU STRONGLY RECOMMEND THAT I SECURE LEGAL ADVICE WITH RESPECT TO THIS AGREEMENT AND THAT I CONSIDER EXECLfrlNG ONE OF THE OPTIONAL DISTRIBUTION SCHEDULES AFTER CONSULTATION WITH MY ATTORNEY. I ALSO ACKNOWLEDGE RECEIPT OF A COPY OF YOUR CURRENT FEE SCHEDULE. Datedthis ~/4~d~yof June 7~ 2001 Evalin~. Way ~ · By //C~~ ~ PO A (SEAL) Grantor Ri. chard ~1~o gar ~7/ This instrument was signed, sealed, published,~2 and declared by ~Ej~line T. Wa~z, by Richard FosartTf, Attorne~f-irt-Fac.t as his/her Trust agreement in our joint presence and at his/her request we have signed our names as attesting witnesses in his/her presence and in the presence of each other on this day of June //c~.-~ ~1~ 2001 Witnes~ First Union National Bank ,Trustee JAN L. BROWN* MARIELLE F, HAZEN** **CERTIFIED ELDER LAW ATTORNEY BY THE NATIONAL ELDER LAW FOUNDATION JAN L. BROWN & ASSOCIATES ATTORNEYS AND COUNSELORS AT LAW OLDE ENGLISH GAP 845 SIR THOMAS COURT SUITE 12 HARRISBURG, PA 17109 EMAIL: jlbassoc@ptd.net TELEPHONE (717) 541-5550 FACSIMILE (717) 541-9223 · ,~U,~E~ ~N ~ ~D D,STR,CT O~ CO~U~ June 12, 2002 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Re.' Estate of Evaline T. Way File No. 2002-00174 Gentlemen or Ladies: Enclosed please find the following: Original and one copy of the Inheritance Tax Return for the above-captioned estate together with a check made payable to Register of Wills, Agent in the amount of $3,726.92 representing payment of the Inheritance Tax shown to be due. Original of the Inventory for the above-captioned estate. A check payable to Register of Wills in the amount of $25 representing the filing fee for the Tax Retum and Inventory. Extra copies of the Inventory and cover page of the Inheritance Tax Return. Please time stamp these copies, and return them in the envelope provided. If you have any questions, feel free to contact this office. Sincerely, Brenda F. Kephart Legal Assistant bfk Enclosures BEFORE THE REGISTER OF WILLS, CUMBERLAND COUNTY, PENNSYLVANIA INVENTORY Estate of Way, Evaline T also known as Evaline T Way , Deceased No. 21 02 0174 Date of Death 02/05/2002 Social Security No. 211017062 Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. INVe verify that the statements made in this inventory are true and correct. I/We understand that false statements herein made are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Name of Attorney: I.D. No.: Jan L Brown 67993 Personal Representative: Richard H Fo.qarty PA 17109 Address: 845 Sir Thomas Court, Suite 12 Dated 6/4/02 Harrisburg Telephone: 717-541-5550 Description First Union Savings Account 3000023850645 First Union Trust Account 1519898218 The Patriot-News refund Verizon refund Blue Cross benefit payment Outlook Pointe refund (Attach Additional Sheets if necessary) Total Value 55,063.22 693,636.19 18.48 12.79 812.00 3,570.00 758,194.26 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. RW.-4 Way, Evaline T Description of Inventory Health plan refund 2001 Federal Income Tax refund 2001 PA Income Tax refund Continuation of Inventory Pa~e 1 21 02 0174 Description Personal property--slipper stool, engagement & anniversary rings, master bedroom suit and drop leaf table Subtotal Grand Total Value 297.58 4,025.00 259.00 500.00 $ 5,081.58 $ 758,194.26 ,BUREAU OF INDIVIDUAL TAXES ZNHERTTANCE TAX DZVTSION DEPT. 28n601 HARRTSBURG, PA 17128-0601 CONHONNEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLO#ANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX JAN L ]}RONN ~, ASSOCS 8~5 SIR THONAS CT 12 HBG ~"~tl'~ PA 17109 REV-1;~? EX AFP ¢01-0~') DATE 07-ZZ-ZOOZ ESTATE OF NAY EVALINE T DATE OF DEATH OZ-05-ZOOZ FILE NUHDER 21 02-017~ COUNTY CUHBERLAND ACN 101 Amoun~ Remi~ed I HAKE CHECK PAYASLE AND RENZT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG TH]:S LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-02) NOT]:CE OF ZNHER]:TANCE TAX APPRA]:SENENT, ALLONANCE OR DZSALLONANCE OF DEDUCT]:ONS AND ASSESSHENT OF TAX ESTATE OF NAY EVALINE T FILE NO. 21 02-017q ACN 101 DATE 07-ZZ-ZOOZ TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERN]:NG FUTURE ]:NTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es~a~e (Schedule A) (1) 2. S~ocks end Bonds (Schedule B) (2) $. Closely Held S~ock/Par~nersh/p In~eres~ (Schedule C) ($) q. Hot,gages/No,es Rece/vable (Schedule D) (~) 5. Cash/Bank Depos/~s/H/sc. Personal Propor~y (Schedule E) (E) 6. Jo/n~ly Owned Proper~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To~el Asse~s APPROVED DEDUCTIONS AND EXENPTZONS: 9. Funera! Expenses/Adm. Cos~s/H/sc. Expenses (Schedu18 H) (9) 10. Deb~s/Hor~gege Liebil/~/es/L/ens (Schedule I) (10) 11. To,al Deduc~/ons 12. Ne~ Value of Tax Re~urn 758z19~.26 206~118.92 161zO00.O0 (B) 57,926.89 .00 NOTE: To /nsure proper .00 cred/~ ~o your account, .00 subm/~ ~ho upper por~/on .00 of ~h/s form w/~h your ~ax pay.en~. 13. 1~. NOTE: 1,125,$15.18 ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ASSESSNENT OF TAX: 1.6. Amoun~ of L/ne lq a~ Spousal ra~e 16. Aeoun~ of L/ne 1~ ~exable e~ L/noel/Class A re~o 17. Amoun~ of Line lr~ a~ S/bl/ng ra~e 18. Amoun~ of Line lq ~axable a~ Collar:oral/Class B re~e 19. Pr/nc/pal Tax Due TAX CREDITS: PAYIqENT RECEIP1 DTSCOUNT (+) DATE NUHBER :]:NTEREST/PEN PA~D (-) 05-02-2002 CD0011~8 7,9~7.37 06-12-2002 CD001292 . O0 (1.6) .00 x O0 = .00 (16). .00 x Od, 5= .00 (17) .00 x 12 = . O0 (18). 1,08q,q95.29 x 15 = 162,67~.29 (19)= 162,67q.29 AHOUNT PAID 151,000.00 $,726.92 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 162,67~.29 .00 .00 .00 ZF TOTAL DUE TS LESS THAN $1~ NO PAYHENT ZS REOUZRED. TF TOTAL DUE TS REFLECTED AS A 'CRED/T' (CR), YOU HAY BE DUE REFUND. SEE REVERSE STDE OF THTS FORH FOR ZNSTRUCTZONS. ) Char/'cable/Governeen~al Bequests; Non-elected 9115 Trusts (Schedule J) (13) . O0 Ne~ qelu. of Es~e~e Subject: ~:o Tax (1~) 1,08~,(~95.19 Zf an assessment ~as issued previously, lines 14, 15 and/or :16, 17, 18 and 19 .ill reflect figures that include the total of ALL returns assessed to date. 2~891.00 (11) ~0.817.89 (12) 1,08q,~95.29 RESERVATION: Estates of decedents dying on or before December 1Z, 19BI -- if any futura interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the IaafuI Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section Il40 of the inheritance and Estate Tax Act, Act Z~ of ZOO0. (7Z P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Hake chock or money order payable to: REGISTER OF RILLS, AGENT A refund of a tax credit, ahich was not requested on the Tax Return, amy be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications ara available at the Office of the Register of Hills, any of the Z5 Revenue District Offices, or by calling the special Z4-hour answering service for forms ordering: I-BOO-56Z-ZOSO; services for taxpayers aith special hearing and / or speaking needs: 1-800-qqT-30ZO (TT only). Any party in interest not satisfied with the appraisement, allowance, 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: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of individual Taxes, ATTN: Post Assessment Revise Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident DacadanV' (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid aithin three (5) calendar months after the decedsnt's death, a five percent (SI) discount of the tax paid is allowed. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same tiaa period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes ahich became delinquent before January 1, 1982 bear interest at the rate of six (61) percent par annum calculated at a daily rate of .00016q. AL1 taxes which became delinquent on and after January 1, 198Z will bear interest at a rate which ail1 vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO2 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 202 .000S~8 1992 92 .000247 1985 16Z .000458 1995-19g¢ 7Z .O00lgZ 1984 llZ .O0050X 1995-1998 92 .000247 1985 152 .000556 1999 72 .00019Z 1986 102 .O00Z7q ZOO0 8Z .000219 1987 92 .O00Z~7 ZOOX 92 .000247 1988-1991 1II .000501 ZOOZ 6Z .00016~ --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINgUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. JAN L. BROWN & AssoCIATES ATTORNEYS AND cOUNSELORS AT LAW OLDE ENGLISH GAP 845 S~R T.oMAs COURT, Surr~ 12 H^RR~SBURG, PA 17109 REGISTER OF WILLS cuMBERLAND CO coURTHOUSE oNE COURTHOUSE SQ FAMILY SETTLEMENT AGREEMENT AND FINAL RELEASE IN ESTATE OF EVALINE T. WAY, DECEASED KNOW ALL MEN BY THESE PRESENTS, that WHEREAS, EVALINE T. WAY, late of East Pennsboro Township, Cumberland County, Pennsylvania, deceased, died testate on February 5, 2002, having first made her Last Will and Testament, which was duly executed December 7, 2001, and is duly recorded in Cumberland County Courthouse, Register of Wills, File No. 2002-00174; WHEREAS, the said EVALINE T. WAY, by the aforesaid Last Will and Testament, named RICHARD FOGARTY as Executor of said Last Will and Testament; WHEREAS, Letters Testamentary on the estate of the said decedent were duly issued by the Register of Wills of Cumberland County, and Letters Testamentary were granted to the said Executor, hereinafter called Personal Representative; WHEREAS, the said Personal Representative has gathered the assets of the estate of the said decedent, and the assets consist of personal property to a total value of $758,194.26 as set forth in Exhibit A, which is a statement of account of the said Personal Representative, and which is attached hereto and made a part hereof and marked Exhibit A; WHEREAS, the balance for distribution as shown in the said statement marked Exhibit A will be distributed as herein indicated in accordance with the terms of the Last Will and Testament of the said decedent; NOW, THEREFORE, KNOW YE, that we, CAROL FOGARTY LIGHT, RICHARD FOGARTY, KAREN TROUPE MARTIN, DEBORAH STANLEY BIBEROS and CALVIN B. TROUPE, being all of the beneficiaries of the said decedent and heirs under the - 1 - Last Will and Testament of the said decedent, and being those persons entitled to inherit under said Last Will and Testament, do hereby, each of us, acknowledge that we have this day had and received from the aforesaid Personal Representative, in full satisfaction and payment, all sum or sums of money, legacies, bequests and devices as are given, devised and bequeathed to each of us respectively by the said Last Will and Testament, which amounts we have received this day, and which amounts are in the amount set opposite our respective names in the table and schedule of distribution in said statement attached hereto and marked Exhibit A; AND, each of us does 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 being made without the filing of an account and schedule of distribution, the same to be with the same force and effect as if it had been filed and confirmed by the Orphans' Court Division of the Court of Common Pleas, Cumberland County Branch. THEREFORE, we and each of us do hereby remise, release, quit claim and forever discharge the said Personal Representative, RICHARD FOGARTY, his heirs, executors, and administrators and assigns, JAN L. BROWN & ASSOCIATES, attorneys at law, JAN L. BROWN, ESQUIRE and MARIELLE F. HAZEN, ESQUIRE of and from the said estate and from all actions, suits, payments, accounts, reckoning, 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 said decedent after the signing of this agreement, and each of us do hereby covenant and agree with each other and the aforesaid Personal Representative that we will -2- contribute pro rata our 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. IN WITNESS WHEREOF, we have hereunto set our hands and seals this of /~e,&. ,2002. Witness CAROL FOG~.RT~L~{~I-I~ ' day Witness RICHARD FOGARTY Witness KAREN TROUPE MARTIN Witness DEBORAH STANLEY BIBEROS Witness CALVIN B. TROUPE -3- On this the ZO'+¢' day of Jccwt_ ,2002 before me, a Notary Public, the undersigned officer, personally appeared CAROL FOGARTY LIGHT, known to me or satisfactorily proven to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Notary Public NOTARIAL SEAL CAROLE S. KUHN, Notary Public Souderton Boro., Montgomery County My Commission Expires May 27, 2004 contribute pro rata our 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. of IN WITNESS WHEREOF, we have hereunto set our hands and seals this ~ ~ ,2002. /~-' day Witness Witness CAROL FOGARTY LIGHT RICHARD FoG~ Witness KAREN TROUPE MARTIN Witness DEBORAH STANLEY BIBEROS Witness CALVIN B. TROUPE -3- contribute pro rata our 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. IN WITNESS WHEREOF, we have hereunto set our hands and seals this ~ day of ~ Uc.(t..~ ,2002. Wimess CAROL FOGARTY LIGHT Witness RICHARD FOGARTY Witness KAREN TROUPE MARTIN DEBORAH STANLEY BIBEROS Witness CALVIN B. TROUPE -3- STATE OF NEBRASKA COUNTY OF SS: On this the ./,~'"' day of~s~.~_ ,2002 before me, a Notary Public, the undersigned officer, personally appeared DEBORAH STANLEY BIBEROS, known to me or satisfactorily proven to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. IN' WITNESS WHEREOF, I hereunto set my hand and official seal. contribute pro rata our 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. IN WITNESS WHEREOF, we have hereunto set our hands and seals this of .._..J~d~q ~'~ ,2002. / 7 '*day Witness CAROL FOGARTY LIGHT Witness RICHARD FOGARTY Witness KAREN TROUPE MARTIN Witness Witness DEBORAH STANLEY BIBEROS -3- STATE OF ARIZONA COUNTY OF · ss: ~0 ? -2--~. - b'Z2 ~: Onthisthe lTt-h dayof ~J"Cl,~ , 2002 before me, a Notary Public, the undersigned officer, personally appeared CALVIN B. TROUPE, 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 hereunto set my hand and official seal· STATEMENT OF ACCOUNT OF THE ESTATE OF EVALINE T. WAY Assets Cash & Bank Deposits Tangible Personal Property TOTAL $757,694.26 $500.00 $758,194.26 Expenses Funeral Expenses & Administrative Costs Debts Inheritance Tax TOTAL $37,926.89 $2,891.00 $154,726.92 $195,544.81 TOTAL AMOUNT TO BE DISTRIBUTED DISTRIBUTION TO BENEFICIARIES ACCORDING TO TERMS OF WILL* Name Carol Fogarty Light ~, Slipper stool ~ Engagement & 25th anniversary rings ~ One-fifth residue Richard Fogarty ~ Master bedroom suit ~ One-fifth residue Karen Troupe Martin ~ Antique drop leaf table ~ One-fifth residue Deborah Stanley Biberos ~ One-fifth residue Calvin B. Troupe ~ One-fifth residue Value/Amount $25.00 $325.00 $112,429.89 $100.00 $112,429.89 $50.00 $112,429.89 $112,429.89 $112,429.89 *Actual cash distribution may be increased or decreased based on interest accrued, market value of assets, presentation of an obligation and/or payment of additional charges. Exhibit "A" STATUS REPORT UNDER RULE 6.12 Name of Decedent: Wav, Evaline T Date of Death' 02/05/2002 Will No. 2002-00174 Admin. No. 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' 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: account with the Court ? Did the personal representative file a final Yes ~ No 7[ b. The separate Orphans' Court No. ( if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest ? Yes )q No ~ Filed Family Settlement Agreement and Final Release. d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date' 07/30/2002 Signature Richard H Fooartv Name (Please type or print ) 5549 Edsel St Harrisbura PA Address 17109 ( 717 ) -6524488 Tel. No. Capacity: 7; Personal Representative Counsel for personal representative