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HomeMy WebLinkAbout02-03-10 (2)• t IN RE ESTATE OF IN THE COURT OF COMMON PLEAS . CUMBERLAND COUNTY, PENNSYLVANIA ANITA M. KISSINGER : N0.21-08-0926 • ORPHANS' COURT DIVISION REPLY TO PETITION FOR INTERIM ACCOUNTING f ~ F~ ~ ~.,~~ , 2010 comes the Respondent, AND NOW, this ~ day o Lester G. Kissinger, Executor of the Estate of Anita M. Kissinger, by his attorneys, Ball, Murren & Connell, and respectfully responds as follows: 1. Admitted. 2. Admitted. 3. Admitted. 4. 5. 6. ~_ ° q:~. Q .~ ~.. J~ t"~"Y ~~~ W r 3 ~ 1'"I"1 ~ °.' "`~ ~ W ~cY :T. ;~ r... . _.~ ~^*, ~~ ~' "_~ ~ ~.~ .~' N .~" Admitted in part. It is admitted that the Will, which speaks for itself, provides for the equal division of the Residuary Estate of the Decedent, the term "residual estate" not being set forth in the document. By way of further answer, the Residuary Estate includes the real and personal property of the Decedent. Admitted. Denied. The Will does not require Respondent to provide a statement of receipts and disbursements on the anniversary of his appointment. The Decedent's Will speaks for itself. Respondent has fully complied with his duties as Executor. By way of further answer: f.. +. ~? `~a +~ ~. ` a f~~ s: _ ~ ~ ~....~ • • • In October 2008, the Respondent delivered to the Petitioner the following items attached hereto collectively marked as Exhibit 1 and made a part hereof: a. Anita M. Kissinger Estate Value & Estimated Inheritance Tax (as of 10/08/08). b. Members 1St Estate Account of Anita M. Kissinger (as of 10/05/08). c. Estimated Distribution of Estate (10/08/08) d. General Questions & Information Regarding Determining Estate Value. • In addition, in October 2009, in response to a request from Petitioner's counsel, a copy of the Pennsylvania Inheritance Tax Return filed June 4, 2009 was provided (Exhibit 2). • Finally, on December 31, 2009 (in other words, in satisfaction of the Will's direction for an annual report), Respondent forwarded to Petitioner the following items collectively marked as Exhibit 3 and made a part hereof: a. Estate costs of Anita M. Kissinger (as of 12/10/09). b. "Estate of Anita M. Kissinger" Savings Account Activity. 7. Respondent is without knowledge about when Petitioner learned of the 2 • • filing of the Pennsylvania Inheritance Tax Return. By way of further answer, it is admitted the Respondent filed the Pennsylvania Inheritance Tax Return for the estate and it is noted that filing was in a timely fashion with the Register of Wills Office, Cumberland County, on June 4, 2009. 8. Denied. As stated above, in October 2009, a copy of the Inheritance Tax Return was provided to the Petitioner. 9. Admitted that Petitioner's counsel requested a copy of the Inheritance Tax Return. Denied that Respondent had directed an accountant to prepare and file the return on behalf of the Estate. By way of further answer, Petitioner's counsel was made aware on July 28, 2009 that an Inheritance Tax Return had been filed. 10. Admitted that counsel for the Respondent forwarded to Petitioner's counsel on or about October 7, 2009, a copy of the Inheritance Tax Return. The Return was actually filed with the Register of Wills Office, Cumberland County, on June 4, 2009. 11. Admitted that Schedule "E" lists the assets as reported. By way of further answer, the 150 Austrian Ducat coins were listed on Schedule "E" in error. They should have been reported on Schedule "G" as an inter vivos transfer which Mrs. Kissinger made within one year of her death transferred equally among her three children. 12. Denied. The reference in Schedule "H" was not intended to suggest that Martin M. Sachs was paid to prepare the Inheritance Tax Return. To the 3 • • extent that the Return is interpreted in that way, Respondent replies that the payment was for the preparation of Decedent's final lifetime returns. 13. It is admitted that Schedule "H" of the Inheritance Tax Return refers to a reserve. The assets had not been withdrawn from the estate. 14. Admitted that the cited paragraph in the Will does not use the word litigation, however, Paragraph IV does provide that "I [Anita M. Kissinger] authorize my Executor to do any and all thins which in his opinion are necessary to complete the administ~'ation and settlement of my estate, including full right, power and authority, without the order of any court and upon such terms and under such conditions as my Executor shall deem best for the proper settlement of my Estate; ..." (Emphasis added.) 15. Denied as stated. The alleged transfer and statement as to the status of the real property constitutes a conclusion of law to which no responsive pleading is required. It is further specifically denied that any funds of the Estate have been misappropriated for the reasons as stated or for any other reason. By way of further answer, Executor's actions have been to discharge his fiduciary duties and are precisely within the broad authority granted to him under Paragraph IV of the decedent's Will. 16. Admitted that Respondent did not advise Petitioner directly about payment of litigation expenses but, by way of further answer, Respondent has provided a complete list of all expenses of the estate through December 2009. In addition, at a meeting with Petitioner's husband on November 4 • • 10, 2008 concerning the real estate, Respondent advised Dr. Panko that litigation would be on behalf of the estate and at the expense of the Estate. It is further specifically denied that Respondent had not consulted with Jacob Kissinger about the litigation. 17. Admitted. 18. Admitted. By way of further answer, on or about December 31, 2009, Respondent provided to Petitioner a listing of receipts and disbursements setting forth, among other things, an accounting of attorney fees paid by the estate. 19. Denied. Further, the Respondent has fully and completely discharged any obligation under Paragraph IV of the Decedent's Will. 20. Denied. By way of further answer, Petitioner mischaxacterizes the Order entered by Judge Ebert. A copy of the Order (attached as Exhibit 4), makes it clear that the matter relating to the recovery of the $15,000 can be revisited. Respondent's efforts to obtain an accounting about the $15,000 were such that an action was necessary for that aspect and for an inventory of other assets of the estate under the Petitioner's control. Only after the Petition was filed was an inventory subsequently supplied.. The only way to evaluate the good faith effort to recover the $15,000 is to review the matter with the knowledge that the Respondent had: • In early June 2008, Respondent in his role as agent for his mother under a Power of Attorney, was searching (along with 5 • • his brother, Jacob) for papers and records of his mother. In his mother's room in a closet was a small safe which Respondent opened. In the safe, he discovered $15,000 in cash which he returned to the safe and replaced that in the closet. In early August 2008, Petitioner advised Jacob Kissinger, the third sibling, as he was preparing to leave his mother's house, that she had cash to give him. Together, they proceeded to Mrs. Kissinger's former bedroom on the second floor (since her return to her home following a hospitalization in June 2008, her living quarters were exclusively on the first floor). Petitioner retrieved the safe from the closet, opened it and told her brother Jacob that the money was not there. • In subsequent conversation between Petitioner and Respondent over the missing money, Respondent reminded Petitioner that the money was hidden in three socks in the safe when he saw it. Petitioner then told Respondent that their mother was anxious and had asked her (Petitioner) to go up to the lock box (safe) and remove the money and hide it. Petitioner said that she, (understood to be the Petitioner, not her mother who was bedridden), must have hidden it somewhere and would look for lt. 6 • • • Prior to Decedent's death, Respondent asked Petitioner several times if she had yet found the money. Petitioner always replied that she will still looking for it. • After Decedent's death, Respondent questioned the Petitioner about the matter and was advised that, prior to a family party at the house in late June 2008, she had removed the money from the safe for safekeeping. Upon further inquiry, Petitioner advised that she was looking for the money. • Respondent subsequently sought information about the cash and absent any explanation about its whereabouts or the nature of the efforts to locate it, Respondent advised that he would, for the estate, file an action seeking an accounting. • In a response filed, Petitioner simply stated that the money had been hidden shortly before Decedent's death, prior to a party held in her home, and had not been located. • The matter proceeded through apre-hearing conference with a direction by the Court that apre-hearing memorandum should be filed. In Petitioner's pre-hearing memorandum, Petitioner, for the first time, claimed that her mother had hidden the money and she so testified at the hearing. Petitioner further testified that she was aware that her mother on another occasion had hidden money which she never did locate. Yet, if 7 • the carelessness of her mother was true and if Petitioner believed that her mother had hidden the money, Petitioner never suggested that, she thought it prudent to inquire of her mother after the family party where the mother had hidden the funds so that they could be returned to the safe. 21. Denied. Petitioner is making a legal conclusion. 22. Admitted that Respondent solely in his role as Executor has engaged counsel. Respondent objects to the request for engagement letters, itemized billing and copies of checks. This request is intrusive, compromises the attorney-client relationship and is advanced to harass the Respondent. 23. Respondent has provided a full report of receipts and disbursements through December 2009. WHEREFORE, Respondent respectfully requests that the Petition be denied for all of the foregoing reasons. Respectfully Submitted: ,- Richard E. Connell, Esqu I.D. # 21542 Ball, Murren & Connell 23 03 Market Street Camp Hill, PA 17011 (717) 232-8731 Date ~ ~'' ~~'' ~~~ ~ Attorney for Respondent Lester G. Kissinger, Jr. Executor of the Estate of Anita M. Kissinger • • VERIFICATION I, Lester G. Kissinger, Jr., state that I am the Executor of the Estate of Ani d that Kissinger, the Plaintiff herein, that I am authorized to make this affidavit on its behalf, an the facts set forth in the foregoing Reply are true and correct to the best of my information ano belief. I understand that my statements are made subject to 18 Pa.C.S. §4904, relating unsworn falsification to authorities. ~ ~, _ ~. ~ ~ ~ -~ e er G. Kissinger, Jr., E ecutor of the Estate of Anita M. Kissinger Date ~~ ~ ~ ~ °~~ C] • CERTIFICATE OF SERVICE I, Richard E. Connell, Esquire, herby certify that I have on the below date caused a true and correct copy of the foregoing Reply to be served on the person and in the manner indicated below: FIRST CLASS MAIL POSTAGE PRE-PAID ADDRESSED AS FOLLOWS: Paige Macdonald-Matthes, Esquire Serratelli, Schiffman, Brown & Calhoon, P.C. 2080 Linglestown Road - Suite 201 Harrisburg, PA 17110 Date ~..e~ r v ctr~ ~ a~ ~ ~ ~, Richard E. Conne ,Esquire • Anita M Kissinger Estate Value & Estimated Inheritance Tax (as of 10/8/08) (Value of Estate determined on date of death: 9/5/08) Money in Banks /Credit Union /Insurance (1) PNC Checking (as of 9/ 15 when last check $ 2,777.66 cleared) (2) Bank Of America CD (closed 9/19/08) $ 12,262.81 (deposited in Estate Acct on 9/25/08 (3) Members 1sT Mom's old Acct: CD # 40 (as of 8/31) $ 63,913.29 Mom's old Acct: CD #41 (as of 8/31) $ 16,121.23 Mom's old Acct: Regular Savings (8/31) $ 8,998.52 Mom's old Money Mgmt Account (8/31) $ 24,140.93 Mom's old Checking (on 9/8; closed 9/15) $ 2,661.15 (4) Prudential Insurance (COMPUTERSHARE) (39 shares @ $78.74 on 9/5; now worth less) $ 3,070.86 (5) ING (Reliastar) Life Insurance Policy $ 2,500.00* * Payable to Jakob Gandlmayr; should not be part of estate TOTAL Money (approx as of 10/8/08) $ 133,946.45 (without ING Life Insurance) Page 1 of 2 • • Anita M Kissinger Estate Value & Estimated Inheritance Tax Pro er (1) House (215 N 30th St) $ 225,000.00 (2) Jewelry (Insured on 2008 policy) $ 23,570.00 (3) Auto (at time of transfer to Jack) $ 4,000.00 (4) Household & gifts (within 1 Yr of Death) $ 5,000.00 (furniture, TVs, paintings, decorations, heirlooms, Kitchen items (glasses, dishes, silverware, pots & pans), microwave, refrigerator, china, washer/dryer, clothing, yard furniture, tools, baby crib(735), mower (400)). TOTAL Property Value $ 257,570.00 TOTAL Money (pg 1 as of 10/8/08) $ 133,946.45 TOTAL Property Value (above) $ 257,570.00 TOTAL Estimated Estate Value $ 391,516.45 (Property and Money) Estimated Inheritance Tax (4.5%) $ 17,618.24 Estimated Inheritance Tax w 5% discount $ 16,737.33 (approx $880.91 on 17,618.24) Page 2 of 2 • st Estate Members 1st Estate Checking and Savings Accounts Estate Checking Acct Opened w $10,000 (from Savings on 9/15) Minus bills paid to date (see next page) Net Value in checking (as of 10/5) Estate Savings Acct - Started with Transfers from Mom'sAccount - 9/15: Xfer of Mom's Money Mgmt - 9/15: Xfer of Mom's old Checking - 9/15: Xfer of Mom' old Reg Savings _ 9/ 15 : Xfer $ l OK to start Checking Acct - 9/25: Deposit of BOA CD - 9/25: Deposit of GENWORTH Insurance return on premium - 9/30: Interest - 10/ 1: Deposit of ING Life Ins Dividend Check -Net Value in Savings (as of 10/5) C7 $ 10,000.00 $ - 2,547.28 $ 7,452.72 24,140.93 2,661.15 8,993..52 -10,000.00 12,262.81 62.87 13.67 22.53 $ 38,157.48 Page 1 of 2 Checking Account Bills Paid Date Cost Description Paid 9/23/08 $ 10.95 Checks for Estate Checking Acct Automatic deductioY from Checking 9/23/08 $ 50.00 Cash W/d for stamps and mailing to Uncle Jack W/D from Checking 9/25/08 $ 200.00 W/D in cash for eight $25 Gift Certificates W/D from Checking (for 3 priests, deacon, 4 Malpezzi staff) 9/25/08 $ 50.33 VERIZON bill (9/1-9/30) Ck #101 9/25/08 $ 196.02 PPL bill (8/9-9/10) Ck #102 9/25/08 $ 74.75 PA American Water bill (8/11-9/10) Ck #103 9/26/08 $1,493.23 Wegmans (Food for Celebration of Life on 9/11) Ck #104 to LGK 9/26/08 $ 272.00 Registar of Wills (Probate of will on 9/15) Ck #105 to LGK 9/26/08 $ 50.00 W/D for $50 gift Certificate for Mike Malpezzi W/D from checking 9/30/08 $ 150.00 Donation to Good Shepherd for social hall Ck #106 to GS TOTAL $2,547.28 TO DATE Page 2 of 2 • • Estimated Distribution Of Estate (10/8/08) Total Estimated Estate Value (Rounded): $ 391,516.00 Minus Inheritance Tax w 5% off $ * Minus estimate of funeral, lawyer and 2008 taxes Remainder to be distributed* $ 372,000.00 Version # 1: Distribution of June Jack Estate equally (3-Ways) $ 124,000 124,000 (Cash: $133,946) ( -16,737) ( - 2,779) (Cash: $114,430) Les 124,000 Version # 2: Distribution of June Jack Estate (allocating house/property already given away; splitting cash 3 ways) House $ 225,000 - Jewelry $ 22,570 500 Cam. $ - 4,000 Household/Gifts $ 4,600 - Cash (3 ways) $ 3 8,143 3 8,143 TOTAL of Ver #2 $ 290,313 42,643 Version # 3: Distribution of June Jack Estate (Ver #2 but cash split between Jack & Les) House $ 225,000 - Jewelry $ 22,570 500 Cam. $ - 4,000 Household/Gifts $ 4,600 - Cash (2 ways) $ - 57,215 TOTAL of Ver #3 $ 252,170 61,715 Les 500 400 (mower) 38,143 39,043 Les 500 400 (mower) 57,215 58,115 Version #4: Distribution of June Jack Les Estate based on House($225,000) & Cash ($114,430): $339,430/3=113,143 each. Assuming no compensation: House to June; Cash to Jack & Les House $ 225,000 - - Cash $ - 57,215 57,215 TOTAL of Ver #4 $ 225,000 57,215 57,215 Version #5: Distribution of June Jack Les Estate with compensation based on Value of House & Cash House $ 225,000 - - Cash $ - 57,215 57,215 Compensation $ (-111,856) 55,928 55,928 TOTAL of Ver #5 $ 113,144 113,143 113,143 Jewelry $ 22,570 500 500 Car $ - 4,000 - Household/Gifts $ 4,600 - 400 (mower) Actual TOTAL $ 140,314 117,643 114,043 • • General Questions & Info Regarding Determining Estate Value (Answers from Rich Connell, or ING, or Prudential) 1. What date is used to determine the value of the estate's cash or property assets? ANSWER: The date of mom's death, 9/5/2008. For example, the value of the CDs on that date; the value of any checking and savings accounts on that date; the value of any stock (ie, Prudential Shares); the value of the house; etc. 2. What if interest has increased the value of financial assets since 9/5/08, how is that treated? ANSWER: Interest is taxed when you file mom's persona12008 Federal and State Tax returns (what John Bisbano will help with), as well as the Estate 2008 Federal and State tax returns. I'm not sure which return pays the tax. Probably the Estate return, since I believe Mom's income technically stopped when she died. For a Federal Return, there is a $2M exemption, so probably no tax there. For the state, they tax interest, so that probably is where we' 11 owe. (Will need to confirm with Bisbano, that the "Estate" pays the tax under the Estate EIN number versus mom's SSN.) 3. If one has to go back to one year before death to account for estate assets given away, what do I have to look for and include? ANSWER: Big items of several thousand dollars in value. Typically this would be stocks and bonds. I would not have to account for small gifts such as birthday gifts (ie, gifts of $100 to grandkids). NOTE: Anything with a paper trail would need to be accounted for (a car, insured jewelry, etc). 4. Is Life Insurance from ING (Reliastar) part of the Estate? ANSWER: No,...it goes directly to the beneficiaries. Per phone call with INCA, they will issue a check to Uncle Jack for $2,500, the amount of the policy. It should not be taxable. Only interest would be taxable. But mom collected this interest as annual dividends so there should be no accumulated interest on which to pay taxes. Uncle Jack can either sign over the check or write us a separate one. If he determines from his accountant that there would be some tax, we will let him keep the estimated amount out of the $2,500, so nothing comes out of his pocket. 5. Mom had 39 shares of Prudential Stock. How do I determine its value? ANSWER: It is the value of the stock on the date of mom's death (9/5/08). This is the case even if the stock is worth less today, which it is. I called ING and the closing price on 9/5/08 was $78.74 (total value: $3,070.86 for 39 shares). On 9/23 it was selling at $77.76; on 10/1 it was $65.69 at noon; on 10/6, $49.74 at 3:45 PM; and on 10/8 it closed at 43.29 (a total value: $1688.31 for 39 shares). Obviously the value has decreased significantly due to the crisis in the financial markets. Whenever these get cashed in, the stock will probably be of less value than it was on 9/5/08. Page 1 of 3 • • 6. The stock value assigned above does not seem fair given it has declined in value. Are there any other options? ANSWER: Prudential could transfer all 39 shares to one person, or 13 shares apiece to each child. Then whenever one of us cashes the stock in, probably at a loss in value from the value on 9/5/08, the loss is a "write offl' in Capital Gains and Losses on your Income Tax. Per call with Prudential, they will pay an annual dividend on the shares at the end of the calendar year. I'm not sure if a dividend is warranted in 2008, but in any case, we have until then to decide what to do with the stock, ...cash it in or transfer it. One possibility is to transfer the shares to one sibling, and let the others get paid off for their shares. (If just Les and Jack get the stock (in accordance with question #9 below), then one would buy out the other and that person could let the stock alone in hopes of it rising in value again before cashing it in.) 7. Mom has two CDs in Members 1St that I'm letting ride because the interest in her account is greater then cashing them in and putting them in an Estate savings account. How do I treat the increased value over the estate value of these CDs on 9/5/08? ANSWER: Same answer as to #2 above. The increase in interest revenue would be taxed when filing mom's 2008 State and Federal Income Tax return, and her 2008 Estate State and Federal Income tax returns. (Probably need to get John Bisbano to help here. Also, I assume if we don't "settle" the estate in 2008, then we might have to pay tax on any interest earned in 2009 as well) 8. June has been deeded the house. How does it show up as part of the Estate value, and how would any tax on it be paid? ANSWER: The house shows up as a property transfer within the year prior to mom's death. The money to pay the inheritance tax (4.5%) would come from monies in the estate. (In the case of 215 N 30th ST, valued at $225,000, that amount would be $10,125.) 9. June has been deeded the house, but is giving up any claim to the monies in the estate. Is there some legal document that needs to be signed, so that the executor (Les) is able to distribute the monies legally (without follow-up claims) to just Les and Jack? ANSWER: A statement to the effect that June is forgoing any claim to the monies, would be signed at the time of settlement. However, it should be noted that if the inheritance tax on the house is paid out of the estate monies, then there is also less money ($10,125) available for Les and Jack. Page 2 of 3 • • 10. June has indicated a willingness to make amends for the disproportionate distribution of the estate brought about by the deeding of the house to her. It is clear that the will directed equal sharing of the estate to all three siblings (1/3 each). How would this compensation be handled? ANSWER: The process is done outside the execution of the will. At least two options exist: (a) For sake of illustration, assume that the total value of the estate to be divided equally is $3 OOK, the house being worth $200K and the monies $ l OOK. Each child would get $ l OOK. If Les and Jack split the monies ($SOK each), then June would give each of them another $SOK, thus making each person's share an equal $ l OOK. This could be done without tax implications by a tax free gift of $12K per year per person. But this would take 4+ years to equalize the distribution of $SOK (without considering the inflation implications). More money can be gifted if the spouses are involved. That is, Andy and June can each give a $12K gift, making it $24K to each brother. June and Andy could also gift the spouses of each brother (Kay and Debbie) the same amount ($24K). Thus if the spouses are involved, in 2008, June and Andy could gift $48K to each brother and his wife, then on 1 Jan 2009, the remaining $2,000 could be gifted to each brother, making the total $50,000 to each sibling in a shorter period of time. (b) If money is not available to make the distribution equitable, the house could be re- deeded by June to all three siblings (June, Jack and Les), thus each owning 1 /3 of the house. No money would exchange hands until the house is sold. Page 3 of 3 . ~ ! ~ 1505607120 ~~~~~ L--~ REV-1500 ~:~~ . EX (06-05) OFFICIAL USE ONLY ~°` PA Department of Revenue County ode Year File N , ~ be Bureau of Individual Taxes INHERITANCE TAX RETURN Po Box.28oso1 21 0 8 0 9 2 6 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ~f, ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 202365289 09052008 07151929 Decedent's Last Name Suffix Decedent's First Name MI KISSINGER ANITA M (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name ~ MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW ® 1. Original Retum ^ 4. Limited Estate ® 6 Decedent Died Testate (Attach Copy of Will) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS ^ 2. Supplemental Retum ^ 4a. Future Interest Compromise (date of death after 12-12-82) ^ ~ Decedent Maintained a Living Trust (Attach Copy of Trust) ^ 3. Remainder Retum (date of death prior to 12-13-82) ^ 5. Federal Estate Tax Retum Required 1 ______ 8. Total Number of Safe Deposit Boxes ^ 9. Litigation Proceeds Received ^ 1 p, Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) ~ (Attach SCh. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: ame Daytime Telephone Number RICHARD E. CONNELL ESQ. 7172328731 Firm Name (If Applicable) BALL, MURREN & CONNELL First line of address 2303 MARKET STREET Second line of address City or Post Office ~ State ZIP Code CAMP HILL PA 17011 Correspondent's a-mail address: C o n n e l l@ b m c -law , n e t REGISTERtAf WILLS US~NLY C ~ .`~~ ,`v ~ ' ~ ' S ~ ~ ~,.._: . ~ - ~ r I ~ - - ~ __ : ___ C2ATILED _ ~'~ r :. 7 *J ~n __~_.~ ( "-' ,; __=.-' `=-, ~. 7_ -, Under penalties of perjury, I declare that 1 have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on alf information of which preparer has any knowledge. SIGNATURE OF PE N RESPONSIBLE FOR FILING RETURN DATE f `.~' ~ • Lester G. Kissinger, Jr. ~-~, ~ ,~4U ADDRESS " 11 Longw rive, Mecha burg, PA 17050 SIGNAT OF PREPARER O HER T N ESEN A DATE Richard E. Connell Esq. ~ 07 ~ ADDRESS 2303 Market Street, Camp Hill, PA 17011 Side 1 1505607120 1505607120 J 1505607220 REV-1500 EX Decedents Name: K I S S I N G E R, A N I T A M Decedent's Social Security Number 2 0 2 3 6 5 2 8 9 RECAPITULATION 225,000.00 1. Real Estate (Schedule A) .......................................................................................... 1. 2 2' 9 9 8 3 2 2. Stocks and Bonds (Schedule B ..........,••••••••••••••••••••••••••••••• . 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. 4. Mortgages 8~ Notes Receivable (Schedule D) .......................................................... 4. _. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ................ 5. 1 5 4 , 2 4 2 4 2 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ............. 7. 8. Total Gross Assets (total Lines 1-7) ....................................................................... 8. 3 8 2, 2 4 0 7 4 4 3, 2 7 0 3 0 9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 9. 914.12 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 11. Total Deductions (total Lines 9& 10) ...................................................................... 11. 4 4, 1 8 4 4 2 12. Net Value of Estate (Line 8 minus Line 11) ............................................................. 12. 3 3 8 , 0 5 6 . 3 2 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ................................................. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ................................... .............. 14. 3 3 8 , 0 5 6 . 3 2 ------------- TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .00 ~ 15. 16. Amount of Line 14 taxable at lineal rate X .045 3 3 8, 0 5 6. 3 2 1 s. 15 , 212.5 3 17. Amount of Line 14 taxable 17 at sibling rate X ,12 . 18. Amount of Line 14 taxable 18 at collateral rate X .15 . 19. Tax Due ..................................................................................................................... 19. 15 , 212.5 3 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505607220 1505607220 J RE's`--1500 EX Page 3 ti Decedent's Complete Address: Kissinger, Anita M STREET ADDRESS 215 North 30th Street CITY STATE PA ZIP 17011 Camp Hill Tax Payments and Credits: (1) 15,212.5: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 12 , 8 2 5.0 0 C. Discount 675.00 Total Credits (A + B + C) (2) 13,SOO.OI 3. Interest/Penalty if applicable p. Interest E. Penalty _ Total Interest/Penalty (D + E) (3) 0.01 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 1 , 71 2.5: A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 1 , 712.5 Make Check Payable to: REGISTER OF WILLS, AGENT ~, .?., s+, ri -rYi i d~~--i: - :r: ~vr s5 1~~* ~.,F;, R4 ~,r.1'~'?'':i ~ -~.. S r~'"~dt ~x..CS:~ ~1?~~r ~~'... a-T{.~i~~' y~~~~~[ y~.. ~~.~" .. ~ sa'd': u•~~w~'w e r.,~~.-,r.~.~ ;a_ v~£~~t"!' . '}x~. • .r~~fw'~'~'~~ ,. -. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS FileNumber~- 08 - 0926 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :.................................................................................. ~ X b. retain the right to designate who shall use the property transferred or its income :.................................... _ _ c. retain a reversionary interest; or .................................................................................................................. L--~ ~ 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 ~ ,? _ ~ ter. receiving adequate consideration? ....................................................................................................................... I-J L.~ ~c/ie.~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... ~ C j ~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ...................................................................................................................... ~_X~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G 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 after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, 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 twelve (12) percent [72 P.S. §9116 (a) (1.3)J. 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 COMMONWEALTH Of PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT i FILE NUMBER ESTATE OF Kissinger, Anita M 21 - 08 - 0926 All real property owned sole)yy or as a tenant in common must be reported at fair market value. Fair market value is defined as the pricE at which property would be excF~anged between a willing buyer and a wilting seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE C NUMBER DEATH 1 215 North 30th Street 225,000.00 Camp HiIG, PA (Cumberland County) This property is being reported on Schedule A rather than on Schedule G even though a deed dated August 22, 2008 purports to have transferred the property to Juanita M. ~'anko, daughter of the decedent. That transfer, sixteen days before the decedent's death, is subject to litigation in the Court of Common Pleas, Cumberland County (Copy of First Amended Complaint attached) as the Executor of the Estate seeks to recover the property for distribution as part of decedent's estate. Executor is unwilling to acknowledge the validity of the transfer until an adjudication has taken place. If the decision of the Court does not result in the property being redeeded to the estate, the Executor will demand that the recipient of the property, Juanita Panko, pay the tax due on the value of the house and the estate will seek a refund of the amount already paid. TOTAL (Also enter on Line 1, Recapitulation) I 225,000.00 ~' ~` ~ s `+ I SCHEDULE B ~' STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Kissinger, Anita M FILE NUMBER 21 - 08 - 0926 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION UNIT VALUE ~ VALUE AT DATE C NUMBER ~ DEATH _ _ 1 Prudential Financial Inc. 76.88 j 2,998.32 39 shares -common stock TOTAL (Also enter on line 2, Recapitulation) 2,998.32 ~~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY _~ ESTATE OF Kissinger, Anita M FILE NUMBER 21 - 08 - 0926 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION 1 Bank of America (Certificate of Deposit -Account Number 68100406210736 2 Members 1st Federal Credit Union Account Number 273535-00 * $ 8,999.45 Account Number 273535-11 * 3,103.95 Account Number 273535-05 * 24,143.95 Account Number 273535-40 64,230.91 Account Number 273535-41 16,201.34 * Please see the attached. 3 I PNC Bank, N.A. (Account Number 5140034731) 4.1998 Buick LaSabre - 4 door 62,280 miles VIN - 1G4HP52K2WH478534 5 150 Austrian Ducat Coins ($100 value per coin -appraisal attached) 6 Personal Effects [Note that the Executor has filed a petition against one of the heirs seeking the recovery of $15,000 in cash which he believes was removed from the decedent's residence shortly before o after her death. As that matter has not been adjudicated, it seems inappropriate to report property allegedly wrongly taken. If it is recovered, the Executor proposes to file a supplemental return.] TOTAL (Also enter on Line 5, Recapitulation) VALUE AT DATE C DEATH 12,262.81 116,679.60 3,120.01 3,180.00 15,000.00 4,000.00 154,242.42 ~~ i ,. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL DCPENSES & ADMINISTRATIVE COSTS • ~ FILE NUMBER ESTATE OF Kissinger, Anita M ~ 21 - 08 - 0926 Debts of decedent must be reported on Schedule 1. ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION A. 1 Funeral Luncheon 2 Funeral Honoraria 3 Payment for Funeral Luncheon Site 4 Malpezzi Funeral Home B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Lester G. Kissinger, Jr. Social Security Number(s) / EIN Number of Personal Representative(s): 177-42-1222 Street Address 11 Longwood Drive 2. 3. ~ city Mechanicsburg state PA zip 17050 Year(s) Commission paid 2009 Attorney's Fees Ball, Murren & Connell (estimated) Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) ~ Claimant 4. Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Register of Wills -Cumberland County 5. ~ Accountant's Fees 6. I Tax Return Preparer's Fees Martin M. Sacks & Assoc. 7. I Other Administrative Costs 1 ~ PPL AMOUNT 1,493.23 100.00 150.00 597.07 9,000.00 10, 000.00 272.00 760.00 196.02 TOTAL (Also enter on line 9, Recapitulation) 43,270.30 >~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT • • Schedule H Funeral Expenses & A~dministrafive Costs continued ESTATE OF Kissinger, Anita M FILE NUMBER 21 - 08 - 0926 2 Postage 89.90 3 Reserve for Litigation ~ 20,000.00 4 Estate Checks 10.95 5 Prothonotary -Cumberland County Filing Fees 78.50 6 Register of Wills -Cumberland County -Filing Fees 12.00 7 Cumberland Law Journal -Estate Notice 75.00 8 The Sentinel -Estate Notice 142.66 9 Ball, Murren & Connell -Costs Advanced Reimbursement 100.00 10 Bank of America -Processing Fee 20.00 11 PNC Bank Charges 4.00 12 Hospice of Central PA -Cost of Records 35.00 13 Recorder of Deeds - Co of Deed PY 2.00 14 Litigation Costs 47.17 15 Joseph James Jewelers -Appraisal Cost I 84.80 Page 2 of Schedule H a. , i i SCHEDULEI DEBTS OF DECEDENT, MORTGAGE COMMOENWEALCETAXRETURN~~ LIABILITIES, & LIENS RESIDENT DECEDENT ESTATE OF Kissinger, Anita M FILE NUMBER 21 - 08 - 0926 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1 PA American Water 74.75 2 Verizon 50.33 3 Zimmerman's Plumbing - Repair of Leak 442.71 4 AT&T -Long Distance 11.43 5 Susquehanna Oil Co. -heating payment plan 300.00 6 UGI 30.90 7 PA Department of Revenue (2008 income tax due) 4.00 .__ _ _ __ __ ____ ___ _..___ _________ _______ _______________________r ____________._ ______ TOTAL (Also enter on Line 10, Recapitulation) 914.12 REV•1b13 EX+ (9-00) >~ ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Kissinger, Anita M ! RELATIONSHIP TO NUMBER ! NAME AND ADDRESS OF PERSON(S) DECEDENT _ _ RECEIVING PROPERTY Do Not List Trustee(s) I. ;TAXABLE DISTRIBUTIONS include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 ~ Juanita M. Panko Daughter 2153 Bordeau Court Harrisburg, PA 17112 Lester G. Kissinger, Jr. 11 Longwood Drive Mechanicsburg, PA 17050 Jacob T. Kissinger 144 Joan Drive Collegeville-Trappe, PA 19426 Son Son FILE NUMBER 21 - 08 - 0926 SHARE OF ESTATE AMOUNT OF ESTAT (Words) , ($$$) one-third one-third one-third Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet III 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 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 ~, LAST WILT A1~1D TESTAMENT ... ~.p:`..~~~ ~. ~ ~~.. . ANITA M. KISSINC~Z ~ ~ _~~~ ..)~ `3y: ~. ~~~. I, ANITA M. KISSIrfGER, a resident of the Commonwealth of `-~a-'-' ~. Pennsylvania,~being of sound and disposing mind and memory, do herby make, publish and declare this instrument to be my LAST WILL AND TESTAMENT. I hereby revoke any and all wil~.s and codicils heretofore made. I IDENTIFICATIONS AND DEFINITIONS I am married to T,F'STER G. KISSINGER, hereinafter referred to as "my Spouse." We have three children, LESTER G. KISSINGER, JR., JUANI'I'A M. KISSII~TGER and JACOB T. KISSINGER. References in this Will to "my Children" include these three children and any other lawful children born to or adopted by me. The following definitions obtain in any use of the terms in this Will: . 1, "~D~scendants" means the inmediate and remote lawful, lineal descendants of the person referred to, and it means those descendants in being at the time they must be ascertained in order to give effect to the reference' to them, whether they are born before or after my death or of any other person. The persons who take under this Will as Descendants shall take by right of representation, in accordance with the rule of per stirpes distribution and not in accordance with the rule of per capita distribution. Persons legally adopted when under the age of fourteen years shall not be differentiated from blood descendants for any purpose. 2. "Survive me" is to be construed to mean that the person referred to~must survive me by thirty days. If the person referred to .dies within thirty days of my death they r-Ef~erenc~e;,to; ~:him::::shall be construed as if he had ~ ~ ~~~;. ~c' ~~~ ~"~'~,s~'r-~~+!'}~ ^,~ ~ds~ ~1~ _~ ~ ili X31 f31 '31 It ~ s yy :,. ~r,~ ;'.:1~,,,, - . ~~... _ ~.~L~." --~'- ~:a~e~-..au- g~ne~ 3E::. and applicable to a natural person of either sex or a corporate person or other legal entity. .~ _:.c~. .. ~:::. . . -3r.~ Fes' ~ ~~~.~~.. ...a.. . .~,~ 1 ~ ~T . " ~ "~ ~ I , , - r , ,r! Q y .. .-~.,F. ~...~.~ ~r`'"RT°'^f,"-+. s ~K. `-s".~ ,~,t~~ .Y. may' ~s r'-v~~ t~~y~ 'ix~s:.r: ,~ ` .g.; t; _~ +-. _ ~c .3~ 2C.ta....•:r~'h~2••..s.rec.^...-~.,liae. a..w.....'Sk:~es.x.. ra tr.Af.~`\2E.:~~~. ~,~+~ 3 yr~'".,' ` _~, R .~ ~. _ '~~Xi'~S. rt4i~~~`Exa,,. n~:vi _ t. d..„ . . :'a :r3_.:..ra. a"4. _.e. ~.-:..E-: _ x ~..? .. , . _. -. .: _ - . +.,.r _ _.;a f . ~ : ti. ... \ , II PAYNIENrI' :OF -DEBTS AND TAXES I direct my Executor to .pay the following as soon after my death as may be practicable: 1. All of my just debts and the expenses of my last illness, funeral and of the administration of my estate; but my Executor need not accelerate and pay those unmatured obligations which, in his opinion, it might be proper and more advantageous to retain or renew and pay as they become due and payable. }, 2. All inheritance, transfer, estate and similar taxes (including interest and penalties) assessed or payable by reason of my death, on any property or interest in my estate for the purpose of computing taxes. My executor shall not require any beneficiary under this will to reimburse my estate for taxes paid on property passing under the terms of this Will. III RESIDUARY ESTATE A. I define "my Residuary Estate" as all of mY property after the payment of debts and taxes under Article II above, including real and personal property, whenever acquired by me, property as to which effective disposition is not otherwise made in this Will or by operation of law, and property as to which I have an option to purchase or a reversionary interest, but excluding property as to which I have no interest other than a power of appointment. B. I give mY Residuary Estate to my Spouse if he survives me. C. If my Spouse does not survive me, I direct my Executor to divide my Residuary Estate into equal shares and to distribute'those shares as follows: 1. one share to each of my Children who survive me. 2. one share to be divided equally among the then living descendants of each of my Children who do not survive me. IV APPOII~1'IMENT OF EXECU'T'OR ~~ I nominate and appoint my. Spouse, LESTER G. KISSINGER, as Exeeuto.r; of `this my .LAST ~.WILL..AND~ .TESTAMENT. If LESTER G. KISSINGER is unmake or_ unw~~lling to s:er'v~~. Zn ahis~ capacity,. I appoint my son, . F.~~ ~ z'~~~•~ ,~~,:. J~.:, tQ serve instead:" I res~uest that mY ~~~~~~ ..x ~~., ~, , ~~ E ~ fls ~~.~~~ _V+~.~~h~~ ,~ or _~,.~~ thereon, I r ~, \4 ,, ,~~,~~\ ~-4\ - ~~ ~ i . a ~'` ~~ _~ hl~ ~~ his - nion ~~ i ~ ~~ '~a. ~ ~. t~ =~~ ~~ :~ .~~ QP r ~..~ S s ~ t?y " •- l t tr ~~~ \ ~'. 1 '~ -}€'~ .~ ""~:F- r a ~~ ~~~n r~. ~ ~ .~ .. i _ ~-~~i- aid se~tl nt o~ ~y.::- -- ........ . _ .. . t" she OrL7er '~~~~~~ . ~~~i3~~"~~x~r £~ ~ail~.~lC3rlty, ~i,J1t~'}ot3t ~. ©f any court and upon such terms and under such conditions as my Executor shall deem best for the proper settlement of my estate; to bargain, sell at public or private sale, convey, transfer, deed, ri r+ _ ~1\'bYxY.At~ ..... ~.~a41. 1' ~q.kt~ K ~y-~..-~yyy~+'~~F Y y _ 3.3.,1 •: /._... r sde..cx +t~.L.F:'x'.x.' ..i'.w. ~ art'-IY..Y,~', _KiC~.1'M'~~" 7~ r~:~ Y F Ti..J'r. ~ .. ~. _ 1.y.w' „ .. .. ~ .... _ mortgage, lease, e nge, pledge, manage and deal any and all ~, property belonging to my estate; to compromise, settle, adjust, release and discharge any and all obligations or claims in favor of or against my estate; and to borrow money for the payment of inheritance and estate taxes or for any other purpose. Without in any way limiting the scope of the powers enumerated herein of my Executor, I hereby specifically give to him full power to retain any and all securities or property owned by me at the time of my decease _ whenever, in his absolute and uncontrolled discretion, such a course shall seem to him to be best, without liability for depreciation or loss, and free from investment restrictions incident to executorship, whether imposed by common law .or statute:. In the execution of his duties and powers as Executor he shall h~~e the power to comply with all legal requirements as to the execution and delivery of deeds and all other writings, documents or formalities without the order of any .court; and he shall furnish a statement of receipts and disbursements at least annually to each person then entitled to receive income or property from my estate. IN WITNESS WHEREOF, I have at Carlisle Barracks, Pennsylvania, this .~.~.. day of ..... ... ........, 1981, set my hand and seal to this mY LAST WILL AND TESTAMENT consisting of three (3) typewritten pages. ~ ~ i L ANITA M. KISSINGER, Tes for Signed, sealed, published and declared by the Testator, ANITA M. KISSINC~R, as and for her Last will and Testament, in the presence of us, who, at her request, in her presence and in the presence bf each other, have hereunto subscribed our names as witnesses. ~~ ~ ~r ... . . . ... .... ... .... . .......... .... ........ .. . ADDRESS cc~~~ C~~~~- ~~`~ s r ~~ .......................~............r ..................1. . ~Q 1,C 5~4-~ C~~rlsle ~~f~~~s~ ~~!~ -.~ ` ...-,-~x.~~i ..... :•i I, ANITA M. KISSING-~P., Test~3fi~Z, ~ `•:' __~ or foregoing instrument, having been duly ~a.fle~ ~~ ~- ~~ ~~' v~~ ~~ = t~{~~> , r hereby acknowledge that I signed and executed the i.r~ ~ ~ - - --~ Will; that I signed it willingly; and that I signed it as 3 frees a voluntary aCt for the purposes therein expressed. Sworn or affirmed to and acknowledged before me, by ANITA i~. KISSINGER, the Testator, this .~`:... day of . a~..........., 1981. - - - 'J`~ ~ ~/~~ i ANITA M. KISSINGER, Testator Notary Public " Gloria A. Gabner, Nota Nn+th Middleton tw ry ~~~ Affidavit My Commission Expi es Feb 5~~~~Y Member Pennsylvania Association of Flotari~ COMMONWEALTH OF PENNSYLVANIA)ss: COtJNrl'Y OF CUNIBERGAI~ID ) We, ..,cC.OS~1 . ~.:.~ ... ~ ~... , C'~'~`~ ........... ........... . and .. j'Y~,:chc{ e/ ,C!., ~%Yjf ~1~; ~ , , . , , , the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testator sign and execute the instrument as.her Last Will; that ANITA M. KISSINGER, signed willingly and that she executed it as her free and voluntary aGt for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the~will as witnesses; and that to the best of our knowledge the Testator was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Sworn or affirmed to nd bscr ibed to befor~e,~e by . 1`.:':.': .:'.: . ~~ T i z ~ c'~tl~.~-14.w . ~:.' :.'4-~ 0 5 ... , and .~'': <<.~/.~~Q ~ ~!!~Ir. ~~ r~.. , . ........ ....... witnesses, this :~. day of ...... 1~. ~......... , 1981. - ~ - ~~~ ~~ wI S LLB Zha..~~.~.. _ ~Gd_,y ~..~-J"~-- WITNESS t - _ - . -- SEA -: .. .........:... .... - ......... _ ... . otary Public .~ darie A. Gabner Morth Mid~itefon tw , ~ ~ry-Pubtic . My Commission ER' • Cumberl~r~_=~Y Member, Penr~~-::..,,: p~rea feb, b, 19~3~~ ~ ~,cr,,,,iation.8/'N~~ ~~- I ~ ~'fi rrt'~- !I i . r3Sr Jl~ +~ ~-r-,-~c~m E err 7'~ v~e~~d~., /~ ~ {~ ~~ LESTER G. KISSINGER, JR., : IN THE COURT OF COMMON PLEAS EXECUTOR, ESTATE OF CUMBERLAND COUNTY, PENNSYLVANIA ANITA M. KISSINGER, CIVIL ACTION - LAW(EQUITY} Plaintiff v. . JUANITA M. PANKO, NO. 09-2034 Civil Term Defendant FIRST AMENDED COMPLAINT FOR CANCELLATION OF DEED AND NOW, comes the Plaintiff, Lester G. Kissinger, Jr., Executor of the Estate of Anita M. Kissinger, Deceased, by his attorney, Dale F. Shughart, Jr., and makes the following Complaint for relief: 1. The Plaintiff is Lester G. Kissinger, Jr., an adult individual, and Executor of the Estate of Anita M. Kissinger, Deceased, who resides at 11 Longwood Drive, Mechanicsburg, PA 17050. 2. The Defendant is Juanita M. Panko, an adult Individual, who resides at 2153 Bordeaux Court, Harrisburg, PA. 3. Anita M. Kissinger (Decedent) died on September ^ t • 5, 2008, leaving a Will dated May 29, 1981 which was duly admitted to probate. A copy of the Will is attached hereto, made a part hereof and marked Exhibit "A". 4. Plaintiff was appointed Executor of .the Estate of Anita M. Kissinger, deceased, by Decree dated September 13, 2008 of the Register of Wills, Cumberland County, Pennsylvania. A copy of tl~e Letters Testamentary is attached hereto, made a part hereof and marked Exhibit "B". 5. On August 22, 2008, decedent allegedly executed and acknowledged an instrument purporting to be a fee simple deed which was recorded in the Office of the Recorder of Deeds on August 28, 2008 by Cornerstone Land as Instrument No. 200829194. A copy of the alleged. Deed is attached hereto, made a part hereof and marked Exhibit "C". 6. The Deed purports to convey to the Defendant the tract of land, with improvements thereon erected, known as 215 North 30th Street, Camp Hill, PA 17011 (the "Property") for no consideration. Plaintiff was not made aware of the existence of the alleged Deed until Defendant told him on September 12, 2008, a week after his Mother's death. 7. At the time the Deed was signed, decedent was 80 years of age, suffered from an advanced terminal cancer condition, namely metastatic biliary cholanglocarcinoma, was weak in mind and body, being at the time primarily 2 i ~, • bedridden, had pain throughout her body and her stomach, joints and bones, was medicated and sedated, including among the prescribed and administered drugs Lorazepan for agitation, Morphine for pain, Ambien, a sleeping pill, was easily influenced and was not possessed of sufficient mental capacity to comprehend the true meaning of the Deed or the effect of her act . COUNT I FRAUD, DURESS, COERCION, AND/OR UNDUE INFLUENCE 8. The averments of Paragraphs 1 through 7, inclusive, are incorporated herein, by reference thereto. 9. On June 10, 2008, while Decedent was in the general condition prescribed above in Paragraph 7, but in good spirits and good frame of mind and clear in her thinking, she met with her attorney, Richard E. Connell, Esquire, at her home. At the Decedent's request her son, Lester, Plaintiff, and her daughter, Juanita, were present, although Juanita was not present for the entire conference. 10. During the course of the conference the Decedent's 1981 will and estate planning were reviewed in careful detail. The Decedent was satisfied that her Will was in proper form, and reiterated to her attorney her decision to divide her Estate equally among her three children, which 3 ', • had been her intention since her Will was executed in 1981. The Will was not changed. 11. A specific discussion was held, at which the Defendant was present, regarding the future of the Decedent's residence,~i.e., the "Property" in issue. 12. The specific advice of Attorney Connell to Decedent, which was understood by all present, was that it would be a counterproductive strategy to take any action to change the ownership of the real estate by virtue of gifting, the reason being that.a gift would be at the existing tax basis for. the Property, it having been acquired in 1961, which would subject the new owner(s) to potential capital gains taxes upon sale or other disposition of the property. On the other hand, title passing at death takes a "stepped up" tax basis, which does not subject the new owner(s) to capital gains taxes except to the extent the value on ultimate transfer exceeds the date of death value of the Property. 13. The Decedent advised her attorney that ultimately ownership~of her real estate should vest in the Defendant. Plaintiff, Decedent and Defendant were all advised by Attorney Connell in the context of the most advantageous estate planning that after the Decedent' s ~ death, the Property would be distributed equally in kind to the three 4 • • children, after which plaintiff and his brother, Jacob T. Kissinger, would deed their shares to the Defendant, with the values being equalized by virtue of the Defendant foregoing and releasing some of her interest in other assets of the Estate and Defendant paying adequate additional consideration to Lester G. Kissinger and Jacob T. Kissinger thereby leaving the three heirs in equal position. 14. Jacob T. Kissinger was later advised of the discussions, was previously aware of the wishes of his Mother, and expressed agreement. 15. Thus, the Mother decided what would happen after her death, her children were advised of her decision and all agreed. 16 . From June 10, 2008 until the Decedent' s death on September 5, 2008, the Decedent remained bedridden in her home being provided round the clock care by her three children with assistance from Hospice workers and occasionally Hospice nurses. 17. The Decedent's attending physician, Dr. Andrew Panko, is the husband of the Defendant, and he occasionally visited with the Decedent at her home. 18. The primary care given~to the Decedent was 5 • • provided by the Defendant, including staying with the Decedent almost every night, with assistance from her two brothers, and occasional assistance from other family members, friends and neighbors.. 19. By virtue of the fact that the Decedent's physical and mental condition continued to deteriorate, s.he was utterly dependent upon her children, primarily the Defendant, to provide her medications, and to insure that she was properly cared for, a confidential relationship existed between the Decedent and the Defendant. 20 . From June 10, 2008, until Decedent' s date of death on September 5, 2008, almost three months later, the Defendant occupied a superior and overmastering position: over the Decedent, intellectually and physically, and had the opportunity to use, and did use, that superiority to the disadvantage of the Decedent. 21. Plaintiff believes and therefore avers that at some point between June 10, 2008 and August 22, 2008, Defendant began and pursued a course of conduct consisting of words, acts, and omissions of acts which should be taken, to "convince" the Decedent to deed the Property to the Defendant prior to her death, despite the decision of the Decedent made with proper legal advice, while her pain was less, and her mental condition more clear. 6 • • 22. By virtue of this alleged course of conduct, statements, acts and omissions, which consisted of fraud, duress, coercion and/or undue influence, Defendant was able to and did convince the decedent to sign the deed before a notary public named Joshua B. Clouser, and a witness Cindy Billet. 23. It is believed and therefore averred that the deed was prepared without consultation with any licensed attorney, and that the presentation of the deed was made by a representative of Cornerstone Land, a title company, who was not a licensed attorney, as witness to the Deed. 24. It is believed and therefore averred that although-the deed purports to have been acknowledged in Dauphin County, Pennsylvania, in fact the deed was signed and allegedly acknowledged at the Decedent's home. 25. The acts and omissions committed by the Defendant, which constituted fraud, duress, coercion and/or undue influence, include, but are not limited to, excessive importunity, verbal statements, and acts and omissions in regard to the care being provided to the Decedent by the Defendant. 26. The Decedent used her overmastering position over the Decedent for the sole purpose and design of constraining the Decedent to execute the Deed in favor of 7 • • the Defendant, contrary to her express desire to distribute her estate equally among her three children, which, but for the conduct of the Defendant, the Decedent would not have done. 27. The purported ownership of the Property by the Defendant was procured through fraud, duress, coercion, and/or undue influence, as aforesaid, which is the result of the aforesaid wrongful acts of the Defendant . WHEREFORE, Plaintiff prays Your Honorable Court to: a. Declare the deed from Anita M. Kissinger, Decedent, to Defendant, Juanita M. Panko, to be null and void, and that the Defendant be ordered to immediately restore the Estate and the premises described in the Deed to the Plaintiff, as Executor of the Estate of Anita M. Kissinger; b. To award the Plaintiff damages for the losses incurred by the Estate by virtue of the wrongful attempt to appropriate the Property to the sole use and ownership of the Defendant, including, but not limited to, a loss of rental value from the date of death to the administration of ownership to the Plaintiff. c. To award such other equitable relief as the Court may deem necessary and proper. 8 • • COUNT II INTENTIONAL MISREPRESENTATION 28. The averments of Paragraphs 1 through 27, inclusive, are incorporated herein by reference thereto. 29. It is believed and therefore averred that in the course of conduct undertaken by the Defendant, as set forth above, she deliberately misrepresented and stated unto the Decedent that Plaintiff, Lester Kissinger, intended to and/or was in the act of selling possessions of the Decedent, contrary to her express wishes, and in abuse of a Power of Attorney under which Plaintiff, was handling the Decedent's financial affairs. 30. The statements made by the Defendant to the Decedent in regard to the conduct of Lester Kissinger were deliberate falsifications. Although he was in the process of inventorying and valuing assets in preparation for administration of his Mother's Estate, no acts were taken to dispose of or make arrangements for ultimate disposition of any property of the Decedent contrary to her wishes that her assets be distributed equally among her three children, with ownership of the real estate to ultimately vest in the Defendant. 31. The purported ownership of the Property by 9 • • Defendant was procured by virtue of the aforementioned misrepresentations, and the Defendant improperly now claims to own the Property as a result of the aforementioned wrongful acts. WHEREFORE, Plaintiff prays Your Honorable Court to: a. Declare the deed from Anita M. Kissinger, Decedent, to Defendant, Juanita M. Panko, to be null and void, and that the Defendant be ordered to immediately restore the Estate and the premises described in the Deed to the Plaintiff as Executor of the Estate of Anita M. Kissinger; b. To award the Plaintiff damages for the losses incurred by the Estate by virtue of the wrongful attempt to. appropriate the Property to the sole use and ownership of the Defendant, including, but not limited to a loss of rental value from the date of death to the administration of ownership to the plaintiff. c. To award such other equitable relief s the Court may deem necessary and proper. COUNT III LACK OF CAPACITY 32. The averments of Paragraphs 1 through 31, inclusive, are incorporated herein by reference hereto. 33. During the course of care being provided to the 10 ~, ~ ~ • Decedent by her three children, a daily ledger was maintained indicating the Decedent's medical and physical condition, medications taken, visitors, and occurrences during the day, which ledger is detailed and accurate. 34. The ledger maintained contemporaneously with the care being provided demonstrates that on and about August 22, 2008, the Decedent was in an acute, confused mental state, and unable to attend day to day business activities, any details relating to the Property that she owned, an ability to take her own medicine in a correct and timely manner, or any perform any activities of~daily living without assistance. 35. On or.about August 22, 2008, Decedent suffered tremendous physical pain, which required administration of. pain killing drugs and anxiety reducing medication, which induced mental confusion and an ability to communicate meaningfully. 36. The journal for August 22, 2008 reflects that Decedent was not provided with her medicine on that day and also failed to note the alleged visitors who presented the Deed to Defendant. A true and correct copy of the August 22, 2008 ledger entries from the journal are attached hereto, made a part hereof and marked Exhibit "D". 37. At the time of the alleged conveyance, Decedent 11 • • had weakened intellect evidenced by confusion due to stress, fatigue and the ravishing effects of her illness, and lacked the ability to comprehend the matters involving the slightest complexity. 38. At the time of the alleged conveyance, Decedent was too weak, disoriented or medicated, to have known what was presented to her for execution, and was too weak to have understood an oral review, and further may have been suffering enhanced pain due to the failure of the Defendant to administer medication. 39. Due to the terminal state of the .Decedent, and the manner of the creation of the deed, her confusion and inability to conduct even the simplest business .activities, she could not have knowingly signed the document intending to, in any significant measure, undermine her long settled testamentary plan to divide her entire estate, equally, among her three children. WHEREFORE, Plaintiff prays Your Honorable Court to: a. Declare the deed from Anita M. Kissinger, Decedent, to Defendant, Juanita M. Panko, to be null and void, and that the Defendant be ordered to immediately restore the Estate and the premises described in the Deed to the Plaintiff as Executor of the Estate of Anita M: Kissinger; 12 `, ~' b. To award the Plaintiff damages for the losses incurred by the estate by virtue of the wrongful attempt to appropriate the Property to the sole use and ownership of the Defendant, including, but not limited to a loss of rental value from the date of death to-the administration of ownership to the plaintiff. c. To award-such other equitable relief as the Court may deem necessary and proper. Respectfully submitted, ~ ~ ~ By: !~ Dale F. Shugha t, Jr. Attorney I.D. 93 3 10 West High S et Carlisle, PA 17013 13 s • VERIFICATION Lester G. Kissinger, Jr., Executor, Estate of Anita M. Kissinger, hereby verifies that the facts set forth in the foregoing First Amended Complaint are true and correct to the best of his knowledge, information and belief, and understands that false statements herein are made subject to the penalties of lg Pa. C.S. X4904 relating to unsworn falsifications. Date: /~~j ~// ~` pU~' ~l~n. ~ ~~ ~~~i /' 14 ~ st MEMBERS 1St FEDERAL CREDIT LRVION REGULAR SAVINGS ACCOUNT: Account Number/ Suffix 273535-00 Date Account Established 10/25/2005 Principal Balance at Date of Death $8,998.52 Accrued Interest to Date of Death $.93 Total Principal and Accrued Interest $8,999.45 Name of Joint Owner None CHECKING ACCOUNT: Account Number/Suffix 273535-11 Date Account Established 10/25/2005 Principal Balance at Date of Death $3,103.86 Accrued Interest to Date of Death $.09 Total Principal and Accrued Interest $3,103.95 Name of Joint Owner ~ None INVESTMENT SAVINGS ACCOUNT: Account Numberl Suffix 273535-05 Date Account Established 10/25/2005 Principal Balance at Date of Death $24,140.93 Accrued Interest to Date of Death $3.02 Total Principal acid Accrued Interest $24,143.95 Name of Joint Owner None CERTIFICATES OF DEPOSIT: ~~ ~ -~,V ~ « l~ I - ~55r ~J r 0~1- off- ~ ~~ Account Number/ Suffix 273535-40 273535-41 Date Account Established 10105/2007* 10/05/2007** Principal Balance at Date of Death $64,194.47 $16,192.15 Accrued Interest to Date of Death $36.44 $9.19 Total Principal and Accrued Interest $64,230.91 $16,201.34 Name of Joint Owner None None *Rollover from certlncate 273535-45, originally established 1 U/25/2005. **Rollover from certificate 273535-46, originally established 10/25/2005. EM' ERS 1ST FEDERAL CR DIT UNION r ,~_ ~ (/LsZ_ Danielle A. line Insurance Services Specialist December 10, 2008 Estate of: AN1TA M. KISSINGER Date of Death: September 5, 2008 Social Security Number: 202-36-5289 5000 Louise Drive P.O. Box 40 Mechanicsburg, Pennsylvania 17055 (800) 283-2328 wwwmemberslst.org 4850DD ` REV-485 EX (1-07) 410 4 ~ _a _ o SAFE DEPOSIT "~ ~~/' BOX INVENTORY ~ ~7'T~kchm~i+~- ~ : c~'Ilc~~l PA Department of Revenue Social Security or Death Certificate Number Date of Death ~ PLEASE USE ORIGINAL FORM ONL` ;~ ` ~ ~ ~;,~,~~~ _~~ County Code Year File Number ~- ~ r ~ Decedent's Last Name ~`~• ~`= =~" ~~.ti<~~~~s _ Suffix '" ~'w~'~. /. .~r.:~s;~ .~ ~~ra~;r-~ ~~ ..~~ First Name - ~ ~~~ ADDRESS OF DECEDENT STREET -~~~~ >J-r;'~`~.~',... ~ ~ f ~ IVe d T/F - CITY: STATE: NAME AND ADDRESS OF PERSON REQUESTING THE OPENING OF THE SAFE DEPOSIT BOX NAME: ~,~~' ~~~ ~ - ~~ SS! N ~~ STREETADDRESS/l ~vNc~-wa~~ ~~ ~~~~~s~~~ ~S ATE: ZIP CODE: { NAME, ADDRESS AND RELATIONSHIP (IF ANY} TO DECEDENT ~ ~~S d i , OF PERSON(S) PRESENT AT THE BOX OPENING a. NAME: ~~s'`'~~ ~? ~ / ~'~' / ~J~r ~ ~n RELATIONSHIP: ~a 1 f 1 STREET ADDRESS: ~,'~ /~ ,v ' I/ d+~N~tc~~t?~i j+~ CITY: STATE: ZIP CODE: b. NAME: RELATIONSHIP: i ~ STREET ADDRESS: .~ CITY. STATE: ZIP CODE: c. NAME: RELATIONSHIP: STREET ADDRESS: ' CITY: STATE: I ZIP CODE: ' NAME AND ADDRESS OF FINANCIAL INSTITUTION WHERE THE SAFE DEPOSIT BOX IS LOCATED ~ NAME: { ~P~/7e}~~s l~ FAD A2~}-G C~~~'~ ~icf t o N STREET ADDRESS: /~,, r 3 Jr`o1 /%A'~'1 ~' - ~ L /~Nf~ I~YGC. T TE: ZIP CODDE: ' NAME OF PERSON MAKING LAST ENTRY ~~ t ~~! } ` NIT ~ DATE AND TIME OF LAST ENTRY DATE OF C TRA T TO NT BOX • NUMBER OF BOX / ~ ' ~Z~ ZO (3~ Z~ ~ TITLE UNDER WHICH BOX IS REGISTERED NAME AND ADDRESS OF PERSON(S) HAVING ACCESS TO BOX ~ ~ C~ f ~ SSA n ~ ~ ~ 1 a. NAME: f .^ b. NAME: f7~ ~ fr3 ~ SS,.Z ~ t . I STREET ADDRESS: STREET ADDRESS. CITY.~~tt t!!! STATE: ZIP CODE: e ~ ' ' C....~~~ 17I~ CITY: ~ A ( p~~' /~~~~s~, f~~ STATE: ZIP CODE: NAME AND TI LE OF EMPLOYEE TAKING THE INVENTO `~i ~ ~ ~ ~~1~ 1 WAS A WILL IN THE 80X? ^ YES NO I If yes, a. Date of will: b. Name and address of personal representative, if named in the will ' NAME: ? } STREET ADDRESS: I c. Name and address of 1 i NAME: I ~ STREET ADDRESS: i L 48500041046 any CITY: STATE: Z)P CODE: j CITY: STATE: ZIP CODE: 48500041046 ~ n n . M ~ • 7`~ dt'~41 Ill - f~~rnJ~E v ~, ~ ,,~- ~QSEPI-1 JAMES JEWELERS TO WHOM 1T MAY CONCERN: This is to certify that we are engaged in the jewelry business, appraising diamonds, watches, jewelry and precious stones of all desrsiptions. We herewith certify that we have this day carefully examined the following listed and described articles, the property of NAME: Estate of Anita Kissinger ADDRESS: c/o Lester Kissinger 11 Longwood Drive Mechanicsburg, PA 17050 We estimate the value as listed for insurance or other purposes at the current retail value, excluding Federal and other taxes. In making this Appraisal we DO NOT agree to purchase or replace et,..N~~t.~ The following item was evaluated for estate purposes: This value reflects gold value $950.00/ozt. USD DESCRIPTION Austrian Ducat Coin. Each Austrian Ducat measures approximately 20mm in diameter. Each coin weighs approximately 3.4grams. Quantity: 150 Value (each): $100.00 Value (tots)): $15,000.00 (Not actual size) -- - - ~°"~ September 9, 2008 s . DAVIS P.G. The foreg ng Appraisal is made with the understanding that the Appraiser assumes no liability with respect io any action that may be -akcn on the basis of this Appraisal. 301 East Main Street • Mechanicsburg, PA 17055 • [717 795-9224 ,, r~ ~. .~ _ dg_ ©~~,~ IN RE: ESTATE OF ANITA M. KISSINGER, DECEASED IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION No. 01/ a ~ O ~~ ~ n c ~ ~ -:-, PETITION FOR TURNOVER '-T> r T ~" ~~~- ~ , ~- OF ASSETS ~-~-~ : _ .. ~ ~ `~~- LJ ~~ J ~1 .~ ~ __1 ~ r. .._ ~: --~ ~ ~ 7 C J !~ AND NOW, this 21St day of May 2009 comes the Petitioner, Lester G. Kissinger, Jr., Executor of the Estate of Anita M. Kissinger, by his attorneys, Ball, Murren & Connell and respectfully represents that: 1. Anita M. Kissinger died on September 5, 2008 leaving a Will dated May 29, 1981 which was admitted to probate. A copy of the Will is attached hereto as Exhibit "A" and is incorporated herein by reference. 2. Petitioner, Lester G. Kissinger, Jr., Executor, an adult individual with residence at 11 Longwood Drive, Mechanicsburg, Pennsylvania was appointed Executor of the Will of Anita M. Kissinger, Deceased by Letters Testamentary dated September 15, 2008 of the Register of Wills, Cumberland County, Pennsylvania. A copy of the Letters Testamentary is attached hereto as Exhibit "B" and is incorporated herein by reference. ,' • 3. Respondent is Juanita M. Panko, an adult who resides at 2153 Bordeaux Court, Harrisburg, Pennsylvania. 4. Among Decedent's assets at or immediately preceding her demise was Fifteen Thousand ($15,000.00) Dollars in cash and artwork, curios, household goods, furnishings and other personal possessions that were removed from Decedent's place of residence immediately prior to her death by Respondent and/or her agents, servants, employees or members of her family or which have been retained by the Respondent and/or her agents, assigns or family members at the Decedent's last residence contrary to the terms of the Decedent's Will and to the exclusion of the residual beneficiaries of the estate other than Respondent. 5. Pursuant to Decedent's Will, her residual estate including personal property is divided equally among Petitioner, Respondent and Jacob T. Kissinger, their sibling. 6. Petitioner has demanded that Respondent return the cash to him and to provide an inventory for and turn over to Petitioner of the artwork, curios, household goods, furnishings and all other personal property of the Decedent as above described, but she refuses to do so. WHEREFORE, Petitioner requests that the Court award a citation directed to Juanita M. Panko to show cause why she should not turn over the cash and provide an inventory for and turn over, artwork, curios, household goods, furnishings and other personal property to Petitioner, Executor of the Will of 2 a Respectfully Submitted: Date ~~~_ l \ * • Anita M. Kissinger, Deceased, for administration and distribution in accordance with the Decedent's Will. Richard'-Connell, Esq~ LD. # 21542 Ball, Marren & Connell 23 03 Market Street Camp Hill, PA 17011 (717) 232-8731 Attorney for Petitioner 3 1 VERIFICATION I, Lester G. Kissinger, Jr., state that I am the Executor of the Estate of Anita M. Kissinger, the Plaintiff herein, that I am authorized to make this affidavit on its behalf, and that the facts set forth in the foregoing Petition are true and correct to the best of my information and belief. I understand that m Y statements are made subject to 18 Pa.C.S. §4904, relating to unsworn falsification to authorities. -~1 ~, Lester G. Kissinger, Jr., Ex cutor of the Estate of Anita M. Kissinger Date _ /~~ ~ ~ ao ~' 1 .. ~~7"fl- i~. cr-~ ~~~ ~ ~ ~SS i al ~ F i ~~ i-d8- Cj~o7 ~ ATTACHMENT TO SCHEDULE "E" A-~-C~i~~~' ~ INHERITANCE TAX RETURN - ANITA M. KISSINGER _ FILE N0.21-08-0926 ~ ~£c~~ ~~ ~~'' The Executor believes that these accounts are fully taxable in the estate and therefore reports these assets on Schedule E. However, attached correspondence from the Department pertaining to the accounts seeks to tax them as joint accounts with only one-half (1/2) of each account subject to tax. The narrative explanation seems to assume that the Executor was trying to avoid any taxes on the accounts which is certainly not the case. The Executor has not advanced a convenience account argument and does not do so here. To the extent that the Department determines that the Executor and the decedent were joint owners, the Executor will welcome an adjustment to render only one-half (1 /2) of each indicated account as being. subj ect to tax. • ~;G r~ c~F-~nr~~-.~ /YI. (~~s~~~ ~,-a$-~~ ~~ ~ m~ `~~JrCJ'1 ~'1cl ~~ k JUSEPIi JAMES JEWELERS TO WHOM 1T MAY CONCERN: This is to certify that we are engaged in the jewelry business, appraising diamonds, watches, jewelry and precious stones of all desviptions. We herewith certify that we have this day carefully examined the following listed and described articles, the property oF. NAME: Estate of Anita Kissinger ADDRESS: e/o Lester Kissinger 1 I Longwood Drive Mechanicsburg, PA 17050 We estimate the value as listed for insurance or other purposes at the current retail value, excluding Federal and other taxes. In making this Appraisal we DO NOT agree to purchase or replace the The following item was evaluated for estate purposes: This value reflects gold value $950.00/ozt. USD DESCRIPTION Austrian Ducat Coin. Each Austrian Ducat measures approximately 20mm in diameter. Each coin weighs approximately 3.4grams. Quantity: 150 Value (each): $100.00 Value (total): $15,000.00 (Not actual size) ~~- - ~~ September 9, 2008 s . DAVIS P.G. The foreg ng Appraisal is made with the understanding that the Appraiser assumes no liability with respect to any action that may be taken on the basis of this Appraisal. 301 East Main Street • Mechanicsburg, PA 17055 • (717) 795-9224 ~ V 1 / , /~ t 1T' 1~ ~ . ~JSI ill q~~. V i ~~m~~ -~ . IN RE: ESTATE OF ANITA M. IN THE COURT OF COMMON PLEAS KISSINGER, DECEASED CUMBERLAND COUNTY, PENNSYLVANIA . ORPHANS' COURT DIVISION NO. o~/ 4 ~ Q ~`~ ,~ c ~ `.' f-- ~ ° T~ C'i~ ~ ~ j-ri ~ i r-n ~' t. } ~=-~ PETITION FOR TURNOVER ' ~ ~ r- -~c c, ~~ '=~~ `~ ~~ _ OF ASSETS ~"~ "f ~~ r --- f ~__-__` i J\ 3 ~. ,~ ~__J 4.~ C ~ ___ --i..i AND NOW, this 21St day of May 2009 comes the Petitioner, Lester G. Kissin er, Jr. Executor • r g of the Estate of Anita M. Kissinger, by his attorneys, Ball, Murren & Connell and respectfully represents that: 1. Anita M. Kissinger died on September 5, 2008 leaving a Will dated May 29, 1981 which was admitted to probate. A copy of the Will is attached hereto as Exhibit "A" and is incorporated herein by reference. 2. Petitioner, Lester G. Kissinger, Jr., Executor, an adult individual with residence at 11 Longwood Drive, Mechanicsburg, Pennsylvania was appointed Executor of the Will of Anita M. Kissinger, Deceased by Letters Testamentary dated September 15, 2008 of the Register of Wills, Cumberland County, Pennsylvania. A copy of the Letters Testamentary is attached hereto as Exhibit "B" and is incorporated herein by reference. • • 3. Respondent is Juanita M. Panko, an adult who resides at 2153 Bordeaux Court, Harrisburg, Pennsylvania. 4. Among Decedent's assets at or immediately preceding her demise was Fifteen Thousand ($15,000.00) Dollars in cash and artwork, curios, household goods, furnishings and other personal possessions that were removed from Decedent's place of residence immediately prior to her death by Respondent and/or her agents, servants, employees or members of her family or which have been retained by the Respondent and/or her agents, assigns or family members at the Decedent's last residence contrary to the terms of the Decedent's Will and to the exclusion of the residual beneficiaries of the estate other than Respondent. 5. Pursuant to Decedent's Will, her residual estate including personal property is divided equally among Petitioner, Respondent and Jacob T. Kissinger, their sibling. 6. Petitioner has demanded that Respondent return the cash to him and to provide an inventory for and turn over to Petitioner of the artwork, curios, household goods, furnishings and all other personal property of the Decedent as above described, but she refuses to do so. WHEREFORE, Petitioner requests that the Court award a citation directed to Juanita M. Panko to show cause why she should not turn over the cash and provide an inventory for and turn over, artwork, curios, household goods, furnishings and other personal property to Petitioner, Executor of the Will of 2 r • Anita M. Kissinger, Deceased, for administration and distz-ibution in accordance with the Decedent's Will. Respectfully Submitted: Date ~ ~ / ~bU Richard~Connell, Esq I.D. # 21542 Ball, Murren & Connell 23 03 Market Street Camp Hill, PA 17011 (717) 232-8731 Attorney for Petitioner 3 • • 'VERIFICATION I, Lester G. Kissinger, Jr., state that I am the Executor of the Estate of Anita M. Kissin ger, the Plaintiff herein, that I am authorized to make this affidavit on its behalf, and that the fac is set forth in the foregoing Petition are true and correct to the best of my information and belief. I understand that my statements are made subject to 18 Pa.C.S. §4904, relating to unsworn falsification to authorities. ~~ _ Lester G. Kissinger, Jr., E cutor of the Estate of Anita M. Kissinger Date _ /~~ l~ ~ ao ~ .` 9 i ~~~_d~- d~o7~ ATTACHMENT TO SCHEDULE "E" ~}T-~1-C~rv~~'~ ~ INHERITANCE TAX RETURN - ANITA M. KISSINGER _ FILE N0.21-08-0926 `~ ~~c(u (~ ~~'' The Executor believes that these accounts are fully taxable in the estate and therefore reports these assets on Schedule E. However, attached correspondence from the Department pertaining to the accounts seeks to tax them as joint accounts with only one-half (1 /2) of each account subject to tax. The narrative explanation seems to asstune that the Executor was trying to avoid any taxes on the accounts which is certainly not the case. The Executor has not advanced a convenience account argument and does not do so here. To the extent that the Department determines that the Executor and the decedent were joint owners, the Executor will welcome an adjustment to render only one-half (1 /2) of each indicated account as being subject to tax. • • Estate Costs of Anita M Kissinger (as of Dec 10, 2009) Date Transaction Description Amount 9/8/08 Ck #265 Mom's Members 1St Acct 273535-11 $ 442.71 9/8/08 Ck #9127 Mom's PNC Acct (to AT&T) 11.43 9/8/08 Ck #9128 Mom's PNC Acct (to Susquehanna Oil Co) 300.00 9/8/08 Ck #9129 Mom's PNC Acct (to UGI) 30.90 9/23/08 Bank W/D Check Charge for Estate Checking Acct @ Members 1st 10.95 9/24/08 Cash W/D Estate Checking: For stamps/mailing to Uncle Jack 50.00 9/25/08 Cash W/D Estate Checking: W/D in cash for eight $25 Gift Certificates 200.00 (for 3 priests, deacon, 4 Malpezzi staff) 9/25/08 Ck #101 Estate Checking: VERIZON bill (9/1-9/30) 50.33 9/25/08 Ck #102 PPL bill (8/9-9/10) 196.02 9/25/08 Ck #103 PA American Water bill (8/11-9/10) 74.75 9/26/08 Ck #104 To LGK for Wegmans Food @ Funeral on 9/11 1,493.23 9/26/08 Ck #105 To LGK for Probate of Will on 9/15 272.00 9/26/08 Cash W/D $50 gift Certificate for Mike Malpezzi 50.00 9/30/08 Ck #106 Good Shepherd Church (Social Hall-9/11) 150.00 10/9/08 Ck # 107 US Postal Service (3 sheets of stamps) 25.20 10/23/08 Ck #108 Voided...wrong amount _ 10/23/08 Ck #109 Malpezzi Funeral Home (net difference) 597.07 12/1/08 Ck #110 Register of Wills (PA Discounted Inheritance Tax) 12,825.00 12/4/08 Ck #111 Ball, Murren & Connell (Estate legal fees) 5,230.96 3/7/09 Ck # 112 Ball, Murren & Connell (Estate legal fees) 2,154.30 3/19/09 Ck #113 PA Dept of Revenue (PA tax on mom's estate) 4.00 3/19/09 Ck #114 USPS (Tax return mailings) 14.70 3/26/09 Ck #115 Hospice of Central Pa (for records) 35.00 3/30/09 Ck #116 Recorder of Deeds (copy of deed) 2.00 4/ 10/09 Ck # 117 Martin M. Sacks (mom's Fed & State Income Taxes) 760.00 5/8/09 Ck #118 Staples (coping of lawsuit documents) 41.56 5/8/09 Ck # 119 Staples (envelopes; clips for lawsuit documents) 5.61 5/20/09 Ck #120 Ball, Murren & Connell (Estate legal fees) 52.50 5/20/09 Ck #121 Ball, Murren & Connell (Estate legal fees) 4,354.20 5/28/09 Ck # 122 Joseph James Jewelers (Appraisal of Austrian coins) 84.80 r • 6/1/09 Ck #123 Register of Wills (Net owed on Estate Inheritance Tax) 1,712.53 6/5/09 Ck # 124 Dale F. Shughart, Jr (Estate legal fees) 2,117.50 6/10/09 Ck #125 Ball, Murren & Connell (Estate legal fees) 1,084.15 6/10/09 Ck #126 Ball, Murren & Connell (Estate legal fees) 987.17 6/10/09 Ck #127 Ball, Murren & Connell (Estate legal fees) 154.39 7/3/09 Ck #128 Dale F. Shughart, Jr (Estate legal fees) 1,289.00 7/27/09 Ck # 129 Ball, Murren & Connell (Estate legal fees) 460.47 7/27/09 Ck #130 Ball, Murren & Connell (Estate legal fees) 4.15 7/27/09 Ck #131 Ball, Murren & Connell (Estate legal fees) 1,417.60 8/5/09 Ck #132 Dale F. Shughart, Jr (Estate legal fees) 1,172.50 9/3/09 Ck #133 Dale F. Shughart, Jr (Estate legal fees) 508.50 9/3/09 Ck #134 Ball, Murren & Connell (Estate legal fees) 1,658.30 10/2/09 Ck #135 Dale F. Shughart, Jr (Estate legal fees) 1,073.50 10/14/09 Ck #136 Health Port (Hospital Medical Records) 50.69 10/ 16/09 Ck # 13 7 STAR MED (Hospital Medical Records) 97.5 8 10/20/09 Ck #138 Les Kissinger (reimbursement of Staples Copying Costs) 290.85 11/6/09 Ck #139 Dale F. Shughart, Jr (Estate legal fees) 2,432.07 12/9/09 Ck #140 Dale F. Shughart, Jr (Estate legal fees) 504.80 12/9/09 Ck #141 Ball, Murren & Connell (Estate legal fees) 35.00 12/10/09 Balance in Checkbook $ 47.20 • "Estate Of Anita M Kissineer": Savings Account Activity Date Transaction Description Amount Balance 9/ 15/08 Transfer deposit from Mom's Members 1St Money Mgmt Acct $ 24,140.93 $ 24 140 93 9/15/08 Transfer deposit from Mom's Members 1St Checking Acct 2 661.15 , . 26 802 08 9/15/08 Transfer deposit from Mom's Members 1st Regular Savings Acct , 8,993.52 , . 35 795 60 9/15/08 Transfer of $ l OK to start Estate Checking Acct - 10,000.00 , . 25 795 60 9/25/08 Deposit of Bank of America CD 12 262.81 , . 38 058 41 9/25/08 Deposit of GENWORTH Insurance Check , 62.87 , . 38 121 28 (from cancelled Long Term Insurance) , . 9/30/08 Deposit of Sep 2008 Interest Earned 13.67 38,134.95 10/1/08 Deposit of ING Life Ins Dividend Check 22.53 38 157 48 10/10/08 Deposit of PNC check (closed Checking Acct) 2,773.80 , . 40 931 28 10/10/08 Transfer deposit back from Checking (for better interest) 5,000.00 , . 45 931 28 10/31/08 Deposit of Oct 2008 Interest Earned 37.09 , . 45,968.37 11/30/08 Deposit of Nov 2008 Interest Earned 37.78 46,006.15 12/01 /08 Transfer to Estate Checking (for bills) 12,000.00 34 006 15 12/01/08 Transfer to Estate Checking (for bills) 5 000.00 , . 29 006 15 12/31/08 Deposit of Dec 2008 Interest Earned , 25.05 , . 29,031.20 1/31/09 Deposit of Jan 2009 Interest Earned 24.66 29,055.86 2/10/09 Deposit of Prudential Dividend Check 22.62 29 078 48 2/10/09 Deposit of Returned Homeowner's Ins Check 182.00 , . 29 260 48 2/28/09 Deposit of Feb 2009 Interest Earned 16.80 , . 29,277.28 3/24/09 Transfer to Estate Checking (for bills) 1,500.00 27 777 28 3/31/09 Deposit of Mar 2009 Interest Earned 17.88 , . 27,795.16 4/10/09 Transfer to Estate Checking (for bills) 760.00 27 035 16 4/23/09 Deposit of Fed Tax Return check 21.00 , . 27 056 16 4/31/09 Deposit of Apr 2009 Interest Earned 11.21 , . 27,067.37 5/8/09 Transfer to Estate Checking (for bills) 200.00 26 867 37 5/20/09 Transfer to Estate Checking (for bills) 4 400.00 , . 22 467 37 5/31 /09 Deposit of May 2009 Interest Earned , 10.71 , . 22,478.08 6/1/09 Transfer to Estate Checking (for bills) 1 700.00 20 778 08 6/5/09 Transfer to Estate Checking (for bills) , 2 100.00 , . 18 678 08 6/10/09 Transfer to Estate Checking (for bills) , 2 225.00 , . 16 453 08 6/30/09 Deposit of Jun 2009 Interest Earned , 7.15 , . 16,460.23 • 7/2/09 Transfer to Estate Checking (for bills) 1,289.00 15,171.23 7/28/09 Transfer to Estate Checking (for bills) 1,880.00 13,291.23 7/31/09 Deposit of Jul 2009 Interest Earned 6.36 13,297.59 8/5/09 Transfer to Estate Checking (for bills) 1,172.50 12,125.09 8/31/09 Deposit of Aug 2009 Interest Earned 5.21 12,130.30 9/3/09 Transfer to Estate Checking (for bills) 2,160.00 9,970.30 9/30/09 Deposit of Sep 2009 Interest Earned 4.16 9,974.46 10/2/09 Transfer to Estate Checking (for bills) 1,037.00 8,901.46 10/16/09 Transfer to Estate Checking (for bills) 98.00 8,803.46 10/20/09 Transfer to Estate Checking (for bills) 290.00 8,513.46 10/31/09 Deposit of Oct 2009 Interest Earned 3.05 8,516.51 11 /06/09 Transfer to Estate Checking (for bills) 2,432.00 6,084.51 11/30/09 Deposit of Nov 2009 Interest Earned 1.84 6,086.35 12/09/09 Transfer to Estate Checking (for bills) 550.00 5,536.35 Balance in Savings (as of 12/09/2009) $ 5,536.35 "Anita M. Kissinger": Checking & Savings Account Activity Checking 12/24/08 Balance $ .28 7/15/09 Closed by Members 1st:Transferred to Regular Savings $ .28 .00 Money Management 12/24/08 Balance 10.56 7/15/09 Closed by Members 1st:Transferred to Regular Savings $ 10.56 .00 Regular Savings 12/24/08 Balance 360.57 9/24/09 Balance after 9 months of interest and above transfers 373.24 CD #40 12/24/08 Balance 65,027.08 9/24/09 Balance after 9 months of interest 66,853.56 CD #41 12/24/08 Balance 16,402.17 9/24/09 Balance after 9 months of interest $16,867.68 • • IN RE: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF 21-OS-0926 ANITA M. KISSINGER, Deceased ORPHANS' COURT DIVISION IN RE: EXECUTOR'S PETITION ORDER OF COURT AND NOW, this 26th day of October, 2009, after hearing in the above-captioned matter, the Court finds at the current time that the whereabouts of the $15,000.00 in question is unknown and, accordingly, the executor's petition to turn over assets is denied at this time. Should further Pv;r7PnrP rP discovered regarding the whereabouts of this money, this. matter may be re-litigated. By the Court, M. L. Ebert, Jr. Richard Connell, Esquire c__~__-~~ For the Executor _T- `~ C`7 li Paige MacDonald Mathes, Esquire ~ : ~y~, rv For Juanita Panko -- - - : -~ ``~ .mtf . --'_~:~ -- ~=i d .~y .. _:7`; ;~' -~_, --'7 r t ~*^~ ~. a. ~--~ ~i - `' ':~ ~_,