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HomeMy WebLinkAbout02-03-10 (3)• • IN RE ESTATE OF IN THE COURT OF COMMON PLEAS ANITA M. KISSINGER CUMBERLAND COUNTY, PENNSYLVANIA N0.21-08-0926 : ORPHANS' COURT DIVISION REPLY TO PETITION FOR REMOVAL OF EXECUTOR AND APPOINTMENT_OF SUCCESSOR EXECUTOR ~ -~ 1 AND NOW, this~day of ~~ r't~ Gc. , 2010 comes the Respondent, Lester G. Kissinger, Jr., Executor of the Estate of Anita M. Kissinger, by his attorneys, Ball, Murren & Connell, and replies as follows to the Petition for Removal of Executor and Appointment of Successor Executor: 1. Admitted. ~-~c~ ~ -*~ f~. ~'~~~~ 2. Admitted. ~~ ' ~ ~ t-~~' ',~`~' Admitted. '~ =,~-~ ~.~~? .»J~ =~ .,.~ ~ -=' _ ~', 4. Admitted. By way of further answer, the said Will refers to a "~siduary Estate" (the Petition uses the term "residual estate," a term not set forth in the Will) which includes "real and personal property." 5. Admitted. 6. Denied. Petitioner suggests that Respondent has been derelict because he did not comply with the terms of Decedent's Will concerning an annual report of receipts and expenses. What Petitioner fails to bring to the Court's attention is that in October 2008, the Respondent delivered to the Petitioner the following items attached hereto as Exhibit 1 and made a part hereof: • • • Anita M Kissinger Estate Value & Estimated Inheritance Tax (as of 10/08/08). • Members 1St Estate Account of Anita M. Kissinger (as of 10/05/08). • Estimated Distribution of Estate (10/08/08). • 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 marked as Exhibit 3 and made a part hereof: • Estate costs of Anita M Kissinger (as of 12/10/09) • "Estate of Anita M Kissinger" Savings Account Activity 7. Neither admitted nor denied. Respondent is without sufficient knowledge to respond to this averment. 8. Denied. Respondent through his counsel did provide a copy of the timely filed Inheritance Tax Return to Petitioner's counsel on or about October 7, 2009. 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, 2 • • Petitioner's counsel was made aware on July 28, 2009 that an Inheritance Tax Return had been filed. 10. Admitted. 11. Admitted that Schedule "E" lists the assets as reported. By way of further answer, the Austrian Ducat coins were listed in Schedule E in error. They should have been reported on Schedule "G" as an inter vivos transfer which Mrs. Kissinger within one year of her death transferred equally among her three children. By way of further answer, the copy of the Inheritance Tax Return bears a date stamp from the Register of Wills of Cumberland County showing a filing on June 4, 2009 at 12:29 p.m. 12. It is admitted that Schedule "H" of the Inheritance Tax Return sets forth a reserve for litigation. The document speaks for itself. 13. Denied. By way of further answer, Attorney Connell met with Anita M. Kissinger on June 10, 2008 to review her Will, her Power of Attorney, her testamentary plan and issues concerning lifetime gifts, and with Mrs. Kissinger's consent, Mrs. Kissinger allowed the Petitioner and Respondent to participate in the meeting. 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 necessar to complete the administration and settlement of my estate, including full right, power and authority, without the order of any 3 • ~ 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. It is admitted that, in his capacity as Executor, Respondent filed a Petition to Recover Assets (copy attached as Exhibit 4). The filing occurred after contact with Petitioner's Counsel which stated, in part, You should know that in addition to the recovery of possession of the real estate, the Executor will pursue recovery of the personal possessions, household goods and furnishings which were to be divided equally but which remain in the house. This aspect could be avoided, of course, if Mrs. Panko will allow Mr. Kissinger to provide for equal distribution of all such goods and, absent full distribution, sale of the remaining items with the proceeds added to the estate. No response was received and subsequently in Apri12009, counsel for Petitioner was advised that an action would be filed by the Respondent, in his 4 • • role as Executor, to recover the $15,000 and to obtain an inventory from the Petitioner of the personal property. To the date the action was filed, no such inventory was provided by the Petitioner as requested. All allegations about the recovery of the $15,000 are denied. Further, Petitioner mischaracterizes the Order entered by Judge Ebert in In re: Estate of Anita M. Kissinger, Deceased, Court of Common Pleas, Cumberland County, Orphans' Court Division, No. 21-08-0926. A copy of the Order marked as Exhibit 5 is attached and speaks for itself. The Respondent is not foreclosed from proceeding further in connection with the matter. Further, the filing of the litigation was apparently necessary, in part, as it was only thereafter that the requested inventory was provided. Respondent's efforts to obtain an accounting about the $15,000 were such that an action was necessary. 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 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. 5 • • • 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 (after 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 it. • 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 sought information 6 • about the cash and absent an explanation about its whereabouts or the nature of efforts to locate it, Respondent advised that he would, for the Estate, file an action seeking an accounting. • In a response filed to the Petition for Turnover of Assets, Petitioner simply stated that the money had been hidden shortly before Decedent's death, prior to a party held in her home, and it 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 allegedly hidden money which she never did locate. Yet, if the carelessness of her mother was as alleged 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. With this background, it was not at all unreasonable for Respondent to seek an explanation about the $15,000 and he would have been derelict in his duties in 7 • • not proceeding. The late claim by the Petitioner that Decedent herself had hidden the money may have led Respondent to deem the money lost or stolen, but the facts as he understood them suggested that the Petitioner had accepted responsibilities akin to a bailment, and had taken control of the funds, and was therefore accountable for them. Petitioner complains that Respondent did not offer to assist her in locating the $15,000. Given that Respondent understood that Petitioner had hidden the money, what possible assistance could Respondent have provided? The money, if it remained on the premises at all, was in a property which Petitioner claimed to own and which was occupied by her daughter and others. Respondent certainly could not enter the premises at any time to rummage through the house. Further, Petitioner never sought Respondent's assistance in trying to find the cash. Suffice it to say, the suggestion by Petitioner that Respondent had a duty to look for the $15,000 is unsupportable. 17. Admitted that Respondent did not advise Petitioner 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 10, 2008 concerning the real estate, Respondent advised Dr. Panko that litigation would be on behalf of and at the expense of the Estate. It is further specifically denied that Respondent had not consulted with Jacob Kissinger about the litigation. 8 • • 18. Admitted. 19. 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. 20. Petitioner's citation to Rafferty Estate may be true in the abstract but does not apply to this matter. In Raffert ,the estate administrator tried to claim that certain property was his alone. His siblings - 5 brothers and asister - disagreed and contended that it was estate property. Together, the siblings sought his removal. In this case, Jacob Kissinger has not joined the Petitioner. Further, Mr. Kissinger's actions to recover property or obtain inventories have both been pursued in his fiduciary capacity. 21. Admitted. 22. Admitted that the Roadcap Estate case so holds in connection with section 3182(5), but by way of further reply, it is noted that Roadcap Estate concerned a matter where to properly advance a claim, the plaintiff and the defendant would have been the named executor. The estate's interests would have been jeopardized because the executor would not have sued himself. The present case has no resemblance to that. Here, the interests of the estate have, without fail, been advanced by the Executor. That the Petitioner is the adverse party does not in any way affect the necessary 9 • ~J discharge of his duties. 23. Denied. Petitioner is setting forth legal conclusions to which no responsive pleading is required. The facts of this case are: • Decedent's decades old Will provided for equal distribution of all estate property. • In June 2008, Decedent confirmed her decided intent to make sure that her children were treated equally. • The Respondent, who was the agent for Decedent during her lifetime, pursuant to a Power of Attorney, was the person to whom Decedent turned for business or financial type matters. • Days after the Decedent's death, Petitioner first revealed that the Decedent, only days before her death, had purportedly deeded the real property to the Petitioner. • The circumstances of the Transfer, the inconsistency with a decided intent to treat her children equally and subsequent discussions and negotiations involving Respondent, the Petitioner, Petitioner's husband and the third Kissinger sibling led the Respondent to the conclusion that, in his fiduciary capacity as Executor of the Estate, he needed to recover the real property and include it as an asset of the 10 • • Estate. Petitioner seeks removal of the Executor. The remedy has been noted as one "...within the sound discretion of the trial court, [but] is a drastic action that should be taken when it is evident that the estate is actually endangered and that court intervention is necessary to prevent further waste and/or mismanagement of the estate assets...(citations omitted). This is especially true in situations in which a testator has selected the persons he or she wishes to serve as executors." In the Matter of the Estate of John W. Fre~Appeal of Michael J. Fret/ and Darian Frey, Executors of the Estate of John W. Fret/, 693 A.2d. 1349 (Pa. Super. 1997). In the administration of the Estate of Anita M. Kissinger, the Respondent, the Executor designated in Decedent's Will, among other things: • Petitioned the Register of Wills of Cumberland County to be appointed as Executor. • Was duly appointed as Executor. • Obtained a Federal taxpayer identification number. • Opened an Estate Checking Account at Members 1St Federal Credit Union. • Closed Decedent's bank accounts at PNC Bank, Bank of America, Members 1St Credit Union. 11 • • • Provided notices of Estate Administration to Juanita Panko and Jacob Kissinger. • Filed a Certification of Notice with the Register of Wills. • Arranged for publication of estate administration notices in the Cumberland Law Journal and the Sentinel. • Arranged for Inventory of Decedent's safe deposit box. • Sought and received confirmation from the Department of Public Welfare that the Decedent had not received any type of public assistance which would be subject to the Department's Estate Recovery Program. • Prepaid an estimated Pennsylvania Inheritance Tax within 90 days of Decedent's death to secure a 5% tax discount. • Filed the Pennsylvania Inheritance Tax Return and Inventory within 9 months of Decedent's death. • Received confirmation from the Pennsylvania Department of Revenue of acceptance of the return as filed. • Has arranged for the distribution and disposal of Decedent's personal property among the siblings. It is evident that Respondent has fully and faithfully performed his duties. The drastic step of removal of Respondent as Executor is unwarranted in this matter. The purpose of the effort to remove Respondent as Executor has nothing to do 12 • • with any alleged failure to discharge his duties, rather it is prompted by Petitioner's efforts to derail the separate litigation (In re: Estate of Anita M. Kissinger, Deceased, Court of Common Pleas, Cumberland County, Orphans' Court Division, No. 21-08-0926), which seeks recovery of the real estate which Petitioner wrongfully secured by an effort to advance her self-interest to the detriment of the estate and to thwart Decedent's long-standing and unwavering plan to assure that her three children would share equally in her Residuary Estate. Petitioner's effort to now remove the Executor comes after an Amended Complaint to seek recovery of the real estate was subject to preliminary objections, which were unsuccessfully pursued by Petitioner. Since then, the pleadings have closed, discovery has been completed and the case has recently been listed for trial. Petitioner complains that the Respondent seeks to advance his own interests. While recovery of the real estate would result in equitable distribution of all estate property among the three Kissinger siblings, Petitioner ignores the fact that it would be derelict for any Executor, individual or corporate, to refrain from pursuing recovery of the real property in a case like this. Petitioner selectively cites an allegation in the Amended Complaint in the matter, In re• Estate of Anita M. Kissinger, Deceased, Court of Common Pleas, Cumberland County, Orphans' Court Division, No. 21-08-0926, which seeks recovery of real property. Petitioner appears to suggest that the pleading 13 • • conclusively establishes that Respondent knew all along that Petitioner was to receive the Decedent's real estate and seems to infer that the action to recover the real estate is therefore unwarranted. Such haphazard reference to a complaint which survived preliminary objections and is now poised for trial conveniently ignores the rest of the Amended Complaint (a copy of which is attached as Exhibit 6). Plainly, the point of the Amended Complaint is that the real estate was, like all other assets of the Decedent, to be equally distributed. That Petitioner might have ultimately received the real property was premised upon an understanding that Petitioner would make payment to her siblings to release their interest to her. Further, all efforts by the Petitioner to consider the improper transfer of real estate to her in the context of this Removal action, constitute a collateral action which appears to undermine that civil litigation. 24. Admitted that In re Noonan's Estate provides as noted, however, the facts of the case deal with an executor who engaged in self-dealing by selling decedent's real estate to his secretary, while he misrepresented to the beneficiary who wanted the property, that he had to quickly sell the property because there was a claim against it. The executor, an attorney, knew that this claim was untrue (as did his secretary). Respondent has not misrepresented anything to the Petitioner in connection with the real 14 • property. • 25. Denied. Petitioner sets forth a legal conclusion to which no responsive pleading is required. 26. Denied. Petitioner sets forth a legal conclusion to which no responsive pleading is required. 27. Denied. Petitioner sets forth a legal conclusion to which no responsive pleading is required. WHEREFORE, Respondent, Lester G. Kissinger, Jr., respectfully requests that for the foregoing reasons, the Petition for Removal should be denied. Respectfully Submitted: ~~ Richard E. Connell, Esquire I.D. # 21542 Ball, Murren & Connell 2303 Market Street Camp Hill, PA 17011 (717) 232-8731 Date ~ u ~ ..~ ~~ ~ 0 Attorney for Respondent Lester G. Kissinger, Jr. Executor of the Estate of Anita M. Kissinger 15 • • 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 Reply 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. ..~-a Lester G. Kissinger, Jr., E ecutor of the Estate of Anita M. Kissinger Date ~~ 3 ~ ~ QG~ • 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 r ~._ ••~ Date ~?. ~ 1~'U ,~ ~ ~ ~ ~ ~ Richard E. Connell, squire • • 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) $ l 6,121.23 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 e (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 Members 1st Estate Checking and Savings Accounts of Estate Checking Acct Opened w $10,000 (from Savings on 9/15) $ 10,000.00 ~ _ 2,547.28 Minus bills paid to date (see next page) $ 7,452.72 Net Value in checking (as of 10/5) Estate Savings Acct - Started with Transfers from Mom'sAccount 140.93 24 - 9/15: Xfer of Mom's Money Mgmt , 2 661.15 - 9/15: Xfer of Mom's old Checking , 8 993.52 - 9/15: Xfer of Mom' old Reg SavingAscct Xfer $ l OK to start Checking 9/ 15 , -10,000.00 81 : - Deposit of BOA CO - 9/25 12,262. : RTH Insurance - 9/25. Deposrt of GENW 62 87 return on premium 13.67 - 9/30: Interest - 10/1: Deposit of 1NG Life Ins Dividend Check 22.53 $ 38,157.48 -Net Value in Savings (as of 10/5) { Page 1 of 2 Checkin Account Bills Paid Date Cost Description Paid 9/23/08 10.95 $ Checks for Estate Checking Acct Automatic deductioi . from Checking 00 $ 50 Cash W/d for stamps and mailing to Uncle Jack W/D from Checking 9/23/08 . 9/25/08 $ 200.00 W/D in cash for eight $25 Gift Certificates W/D from Checking (for 3 pnests, 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 (Cash: $133,946) Minus Inheritance Tax w 5% off $ ( -16,737) * Minus estimate of funeral, lawyer and 2008 taxes ( - 2,779) Remainder to be distributed* $ 372,000.00 (Cash: $114,430) Version # 1: Distribution of June Jack Les Estate equally (3-Ways) $ 124,000 124,000 124,000 Version # 2: Distribution of June Jack Estate (allocating house/property already given away; splitting cash 3 ways) House $ 225,000 - Jewelry $ 22,570 500 Car $ _ 4,000 Household/Gifts $ 4,600 Cash (3 ways) $ 3 8,143 38,143 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 Cam. $ _ 4,000 - Household/Gifts $ 4,600 - 400 (mower) Actual TOTAL $ 140,314 117,643 114,043 J CG 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 personal 2008 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 INS, 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 a1139 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 3 0th 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 $300K, 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 __ ~ • I • . ,. -,,,; 1505607120 r ~ REV-1500 ~~~~~ rte. EX (06-05) OFFICIAL USE ONLY ~' ,:,~ PA Department of Revenue County Code Year File N ,'~ be Bureau of Individual Taxes INHERITANCE TAX RETURN Po Box.2sosol ~~ 21 0 8 0 9 2 6 Harrisburg, PA 17128-0601 RESIDENT DECEDENT 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 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ® 1. Original Retum ^ 2. Supplemental Retum ^ 3. Remainder Return (date of death prior to 12-13-82) ^ 4. Limited Estate ^ 4a. Future Interest Compromise ^ 5. Federal Estate Tax Retum Required (date of death after 12-12-82) 1 ® 6 Decedent Died Testate ^ ~. Decedent Maintained a Living Trust (Attach Copy of Trust) _ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) ^ 9. Litigation Proceeds Received ^ 1 p. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) ^ 11 _ Election to tax under Sec. 9113(A) (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 -1 a W. n e t 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 all information of which preparer has any knowledge. SIGNATURE OF PE N RESPONSIBLE FOR FILING RETURN DATE /.~~~~ ~-<~;,~, ~,~C~. ~, Lester G. Kissinger, Jr. ~,r~. ~, ~4r1 ADDRESS v - /~ 11 Longw rive, Mecha burg, PA 17050 SIGNAT OF PREPARER O HER N P ESEN A DATE Richard E. Connell Esq. ~ ~ Q ADDRESS 2303 Market Street, Camp Hill, PA 17011 Side 1 REGISTER~Af WILLS US~NLY ~, ~ ~ ~ ..y . ~ -~-- . , . te _~ '~ ~ _ . r - -- ~; ~.~ C~~ [~ ` ;'I - -p :...~ .- ~, --~ ~-- DAT1r ILED f"~ : -. - a •~ ~^ --r ~,, --,__~ :_~ .., T__, .._., 1505607120 1505607120 • • 1505607220 REV-1500 EX Decedents Name: K I S S I N G E R, A N I T A M RECAPITULATION 1. Real Estate (Schedule A) .......................................................................................... 1. 2. Stocks and Bonds (Schedule B) ............................................................................... 2. 3. Closely Hetd Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. 4. Mortgages & Notes Receivable (Schedule D) .......................................................... 4. 5• Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ................ 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ............. 6. 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ............. 7. 8. Total Gross Assets (total Lines 1-7) ....................................................................... 8. Decedent's Social Security Number 202365289 225,000.00 2,998.32 154,242.42 382,240.74 9. . Funeral Expenses 8~ Administrative Costs (Schedule H) ......................................... 9 43,270.30 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 9 1 4.12 11. Total Deductions (total Lines 9 8~ 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 16. 15 , 212.5 3 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. Tax Due ..................................................................................................................... 19. 15 , 212.5 3 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYM ENT. Side 2 1505607220 1505607220 J ~ • REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 - 08 - 0926 Kissinger, Anita M STREET ADDRESS 215 North 30th Street CITY ~ STATE ZIP Camp Hill ~ PA 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 15 212.5: 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 12 , 8 2 5.0 0 C. Discount 6 7 5.0 0 Total Credits (A + B + C (2) 1 3,500.0! 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) ~ ~ 7 ~ 2 , 5: Make Check Payable to: REGISTER OF WILLS, AGENT Y' ..r ;. ~~ ~2.._ ,, ~ ~ ., . -. , ' '~'m"`~.. ~~ ~? :~,~ ..s .t i .~ s~ ~ d~:,~~&J ~ '~U~'tfii~ l~~?~~ ~u~w :g y :.~ ~ ".. J ~~~`~ ~~'~c ~4 !: PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No .. x 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 :.................................... ~ x c. retain a reversionary interest; or .................................................................................................................. L_I f z I ~: 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 ....................................................................................................................... _~ ~Ef ~~ receiving adequate consideration? ~j ~~ L ' ~ ~~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... ~ L 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. • • 1 SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF Kissinger, Anita M 21 - 08 - 0926 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the pricE at which property would be exchanged 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 NUMBER 1 215 North 30th Street Camp Hill, 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. Danko, 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. 225,000.00 DESCRIPTION VALUE AT DATE C DEATH I TOTAL (Also enter on Line 1, Recapitulation) I 225,000.00 • COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS • FILE NUMBER ESTATE OF Kissinger, Anita M 21 - 08 - 0926 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION UNIT VALUE I VALUE AT DATE C NUMBER ~ DEATH _ _ 1 Prudential Financial Inc. 76.88 2,998.32 39 shares -common stock _._.__ _..____.__~...___~_-._-..___.._.~_-__...__~_._. ____-_~ _______.__.. __L__.__-__..~___-_-- 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 FILE NUMBER ESTATE OF Kissinger, Anita M 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 DESCRIPTION VALUE AT DATE C NUMBER DEATH 1 Bank of America 12,262.81 (Certificate of Deposit -Account Number 68100406210736 2 I 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 ~ 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 c 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) 116,679.60 3,120.01 3,180.00 15,000.00 4,000.00 154,242.42 ~ S SCHEDULE H ,. FUNERAL DCPENSES & COMMONWEALTH OF PENNSYLVANIA !'~I.~Ir''N1~7 1 IW~ A^^~ INHERITANCE TAX RETURN (~ RESIDENT DECEDENT ESTATE OF Kissinger, Anita M Debts of decedent must be reported on Schedule I. FILE NUMBER 21 - 08 - 0926 ITEM DESCRIPTION NUMBER FUNERAL EXPENSES: A. 1 Funeral Luncheon 2 Funeral Honoraria 3 Payment for Funeral Luncheon Site 4 Malpezzi Funeral Home B. 1 5 6 7 1 ADMINISTRATIVE COSTS: Personal Representative's Commissions Lester G. Kissinger, Jr. Social Security Number(s) / EIN Number of Personal Representative(s): 177-42-1222 I street address 11 Longwood Drive city Mechanicsburg state PA zip 17050 ~ Year(s) Commission paid 2009 2. attorney's Fees Ball, Murren & Connell (estimated) 3. I Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) i Claimant i Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Register of Wills -Cumberland County Accountant's Fees Tax Return Preparer's Fees Martin M. Sacks & Assoc. Other Administrative Costs PPL 9,000.00 10,000.00 272.00 76'0.00 196.02 AMOUNT 1,493.23 100.00 150.00 597.07 TOTAL (Also enter on line 9, Recapitulation) 43,270.30 • Schedule H Funeral Expenses & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN A a~'n~~~~ ~ ^~ M~n..A~ MIW 11 ~U Q~1vC VlAla l.Vl ~1J1 l~1 RESIDENT DECEDENT FILE NUMBER ESTATE OF Kissinger, Anita M 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 -Copy of Deed 2.00 14 Litigation Costs 47.17 15 Joseph James Jewelers -Appraisal Cost 84.80 Page 2 of Schedule H • I SCHEDULEI DEBTS OF DECEDENT, MORTGAGE COMMONWEALTH OF PENNSYLVANIA LIABILITIES & LIENS INHERITANCE TAX RETURN ~ RESIDENT DECEDENT FILE NUMBER ESTATE OF Kissinger, Anita M 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 TOTAL (Also enter on Line 10, Recapitulation) 914.12 REV-1513 EX+ (~.00) ' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Kissinger, Anita M SCHEDULE J BENEFICIARIES i - ~- _- ---_------+~-~~- -- RELATIONSHIP TO _ NUMBER j NAME AND ADDRESS OF PERSON(S) DECEDENT RECEIVING PROPERTY Do Not Llst Trustee(s) I. 1 2 3 TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Juanita M. Panko Daughter 2153 Bordeau Court Harrisburg, PA 17112 Lester G. Kissinger, Jr. Son 11 Longwood Drive Mechanicsburg, PA 17050 Jacob T. Kissinger Son 144 Joan Drive Collegeville-Trappe, PA 19426 ~ C, FILE NUMBER 21 - 08 - 0926 SHARE OF ESTATE AMOUNT OF ESTA7 (Words) I ($$$) 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 II. 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 II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 _ LAST ..WILL• A1~D TESTAMENT ~ ~ .: . ~. ~ 0-• : ... ~ j is t.'4 . ANI'~A M. KISSINC~R ~ ~ ~ -. .~i-~~ •-,o . ~ . G,; ANITA M. KISSINGER, a res ident of the Commonwealth of I . ~ c ~~ ~ , am ~ 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 wiles and codicils heretofore made. I IDENTIFICATIONS AND DEFINITIONS I am married to LESTER G. KISSINC~R, hereinafter referred to as "my Spouse." We have three children, LESTER G. KISSINGER, JR., JUANITA M. KISSINGER and JACOB T. KISSIrK~R. 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 inatiediate 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 :the:. rEf~er~nce to him shall be construed as if he had .. Yiz ~~~ ~ ~' ~ri+v+~.l - ;4 _ ~ ~.£~ itA.iY ~S'%~"' x??~~•~i~i,}.._T ~' llm ~, w s {t _: .-. ;I! `~Sl tl-•'~! ~~ ~~ .L~,'~"` .t- 4, ~ _~ rx s•t ~' ,Y' f ,.:,t~:.r - ~ _~` ~okC~`"-..~~ ~~to~ x ~2~~ ~3~t1 r ,~3J~y~r ry r~.-~r ~ 2' ~~.~'V~ t yS;~ ;. n a L r' di sS~c a~]--.~.~ ~ p.~_-y. .. -.. p~-'G. Y. ,,, ~,y~ - •_ . fi.J~2 ;~ 1{,"y.: :4' a • •~~ ti }`# rt\:~~~ f3 t ..: Y t~ s~ .. 7C t ta. - .{ .-.... .i.. >~. r1 -_ r. ~y°'. ~+ 'C2T_..~1;_ 4"1'ii.'L" ~!~•~'. d~ !C~ applicable to a natural person of either sex or a corporate person or other legal entity. 3 • Y s _ . i _ ~_: .t .. _... ,,g>_ .. .., : . r..?_. 1 .~....:. c°... ~.._ ~. ..._:~: fic'y.'. Skt vx._ .yam-.r~s ..: ~. i,._ .~ ...,_.- Y ' t ~ ~, w A v'C~ _.<, .q.'ii3~ ~..5.1t .. ~. _. .. _ - r 1Cn}'~.,. nv.! L ..... : 4. .... _ ... .. .. ZI - PAYME~V'~ :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 APPOINTMENT OF EXECU'1~OR ~~ I nominate and appoint my. Spouse, LESTER G. KISSINGER, as ...~ .Exeeuto.r; of.: this my .LAST WILL ANDS •TESTAN~N'.P. If LESTER G. KISSINGER is una}~~.e oar: unwilling ._to serve: in °;th~s capacity,.. I appoint my son, T ~. ~ ~~S.~f JR , to se=rve in~teac~: I . request that my .~_ ~~{~~ '"' . .; ~ si 5 ~~~g ~~Y~~ w~.~~1'1c~~~ " ~ or ~ ~~~.r ther._ eon. I ~,.t ~,x ,~ ` , „~` _ _~ `~ :_.. _. u ' . _ , _ -~:~'~~ `~ ~a ~~~ i~ __ ;. ~: ' ~'~h~ ~n 1?s minion '''; ~ ~ -~ t.~ "• :~~' '~ '" a :~!fE~'#~1:~`#~S. `.- '~z.~~9Fi~ C ,i'i.'~a~"1L$'CE'E_2~:7f! "[3.lAi ~CtrL3.ClilC~,lil. ll~ ~~ ~--.... _._..-. .._ .. - ~~~, ~, "' +3 .,. - ~"'..'~..'~."~ ° -• . ~. ~ _,.a ~~ .-::.M` ..~_ : ~---Y~hou the er `i 1', ~ _ .... • , ~'t~-_..~Ci~~"' ~; ~'r rity, wi ~t ort~ of any court ar~d upon such terms and under such conditions as my F.xecut©r shall deem best for the proper settlement of my estate ; to bargain, sell at public or private sale, convey, transfer, deed, y5, x ~5 r . - , s/~}~S.?G ~'y`~'~~4 '~~, .yt5 kr t~is ~. _..y.i' _ .-~.•~S. ~}~s~~,'-' :s..•,-'.?y ~~y` '~i'"x .~;[~ -c.6 ~~ i g..,f j. .. 515~+~w~"l:'~Sw.•~y,'~...t:1:. ~:+1.. ~K .J '.:s~v..:~>3W3~t3Ji.LJ?a:V~~:r. ~'S7.Sbe.SF•l.~bi~ __... ~I..Z Y ~ ¢ ~ _ f .....- ~ -t` .... .~ s~~.+ .. .. • . _. ... .. .. ... ... .. _ mortgage, lease, exc ange, pledge, manage and deal wi h any and all ' ro ~ belon in to estate; to compromise, settle, adjust, p ~~tY g 9 my 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~?,ve 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 WIGS WHEREOF, I have at Carlisle Barracks, Pennsylvania, this .~.~.. day of ..... ... ........, 1981, set my hand and seal to this my LAST WILL AND TESTANIEN`r consisting of three (3) typewritten pages. t ~ fL ANITA M. KISSINGER, Tes for Signed, sealed, published and declared by the Testator, ANITA M. KISSINGER, 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. NAME 7 L-~ ... . . . ... .... ... .... ~~~~~~? ~7~~~ ADDRESS .5.~.r............~.:..~............r l~s a Est ~ t C~~ CAF ;~, ~_ -` --. - __~ statcr ~ ~ , Te TA M. KISSI' been dubs ~.~f ~~ (~s ~ , I - ANI ent , hav irlg t~ ~.nst instr~ ned and executes ned it as my free or foregoing e that I sig ly ~ and that I sig hereby acknowledg it willing ressed• Will- that I si9nedhe purposes therein exP voluntary act for by p~TiTA M - d to and ackn wledged 1~ef o a ~ - .. , 1981. Q y ~.~..••,•,.. worn or of f irme ui da o S this •~=••• KISSINGER- the Testator, i (SEAL) l_ ~ '~.~ .. _ . ANITP'•'JMJJJ.~~~~"=K'ISSINGER Testator Q ............. ... ....•-•- ,l,... Notary Public =-• Gloria A. Gabner, Notary Putific Nbrtfi Middleton Twp., Cumberland County Affidavit My Commission Expires Feb. 5, 1983 Member, Pennsylvania Association of Flotari~ ~ OF p~SyLUANIA) ss ~F ~~ Cr~~~ ~ • • ~ :.~~.•~c•q ~ ... • - to the S~ ~ : •02 i / Z• .. , ........ s are signed e ~••" " the witnesses whose name ording to law- • ~~~,-c~( alif ied a~ f ••instrumen , be'ng duly ~ and execute yy1,'~ e l• ..'. ~ • • • • t 1 Si n ••• .. attached or foregoing we were present and saw KISSItNGER- signed the se and say that that ANITA M aGt for do depo nt as.her Last Will; voluntary ht of the instr>~ he executed it as her frei.n tYe hearing and sig willingly and tnae s ressed; that each of us that to the best of our as witnesses; ark purposes there1 XP 8 or more years of age, of sound si ned the will the Testator 9 that t].me 1 knowledge the Testator was at ~ er no constraint or undue influence- ~Qs ~ mind and and e b /y!r ~~~ r Y •`•••' ~' ••d • nd bscr ibed to bef or `,~ • ~~ r ~• • , ..... . e /z .. Sw or affirmed to ~ _ ~~9-~-r o S ... , and • • . orn 1981. ~! ~. day of ...... .....••~•~ witnesses, this .• ~~ /~ ........ VJI S _`~~ j-c. • ~ .. ~~~~ ~.. . .~ •;... .:. .: ,. (SEAL) otary °pubhc := . (~orie A. Gebner, Kotary;Pubtic ~ . Pbrth Middleton Twp., Cum'tieriar~=fSitY My Commission Expires Feb. 5, 19$3 Member, Penn~:j~~~,:j Acr~i~tion Af'Notar~r A-r-fA~ c~m E ~ T'a v~ LESTER G. KISSINGER, JR., EXECUTOR, ESTATE OF ANITA M. KISSINGER, Plaintiff v. JUp,NITA M. PP1NK0, Defendant : IN THE COURT OF COMMONNSYLVANIA • CUMBERLAND COUNTY, PEN CIVIL ACTION -- LAW (EQUITY) • NO. 09-2034 Civil Term FIRST p~NDED COMPLAINT FOR ~NCgI,I,p~TION OF DEED AND NOW, comes the Plaintiff, Lester G. Kissinger, Jr., Executor of the Estate of Anita M. Kissinger, ed b his attorney, Dale F. Shughart, Jr., and makes Deceas Y the following Complaint for relief: 1, The Plaintiff is Lester G. Kissinger, Jr., an individual, and Executor of the Estate of Anita M. adult 'ssin er, Deceased, who resides at 11 Longwood Drive, Ki g Mechanicsburg, PA 17050. 2. The Defendant is Juanita M. Panko, an adult dividual, who resides at 2153 Bordeaux Court, Harrisburg, In PA. 3, Anita M. Kissinger (Decedent) died on September r • '~ ' ~ 29, 1981 which was duly 5~ 2008, leaving a Will dated May 'tted to probate. A copy of the Will is attached admi ereto made a part hereof and marked Exhibit "A". h , Plaintiff was appointed Executor of the Estate of 4. Kissin er, deceased, by Decree dated September 13, Anita M. g 2008 of the Register of Wills, Cumberland County, ns lvania. A copy of tY~e Letters Testamentary is Pen y hereto, made a part hereof and marked Exhibit "B"- attached . On August 22, 2008, decedent allegedly executed 5 nd acknowledged an instrument purporting to be a fee a sim le deed which was recorded in the Office of the p er of Deeds on August 28, 2008 by Cornerstone Land as Record trument No. 200829194. A copy of the alleged. Deed is Ins ed hereto, made a part hereof and marked Exhibit "C". attach 6. The Deed purports to convey to the Defendant the tract of land, with improvements thereon erected, known as rth 30th Street, Camp Hill, PA 17011 (the "Property") 215 No no consideration. Plaintiff was not made aware of the for existence of the alleged Deed until Defendant told him on Se tember 12, 2008, a week after his Mother's death. p 7. At the time the Deed was signed, decedent was 80 ears of age, suffered from an advanced terminal cancer Y condition, namely metastatic biliary cholanglocarcinoma, was weak in mind and body, being at the time primarily 2 • ain throughout her body and her stomach, bedridden, had p ' is and bones, was medicated and sedated, including loin the rescribed and administered drugs Lorazepan for among P ion Morphine for pain, Ambien, a sleeping pill, was agitat , Basil influenced and was not possessed of sufficient Y ca acity to comprehend the true meaning of the Deed mental p or the effect of her act. COUNT I ER~AUD , DURESS , COERCION, AND/OR UNDUE I'NF"LUENCE . g. The averments of Paragraphs 1 through 7, inclusive, are incorporated herein, by reference thereto. 9. On June 10, 2008, while Decedent was in the eral condition prescribed above in Paragraph 7, but in gen ood spirits and good frame of mind and clear in her g inkin she met with her attorney, Richard E. Connell, th 9 Es uire, at her home. At the Decedent's request her son, q ester, Plaintiff, and her daughter, Juanita, were present, L 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 etail. The Decedent was satisfied that her Will was in d rm and reiterated to her attorney her decision to proper fo , ivide her Estate equally among her three children, which d 3 1 1 l t ' her intention since her Will was executed in 1981. had been 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 t which was understood by all present, was that it Deceden , be a counterproductive strategy to take any action to would ownership of the real estate by virtue of change the the reason being that.a gift would be at the gifting, existing tax basis for. the Property, it having been uired in 1961, which would subject the new owner(s) to acq otential capital gains taxes upon sale or other p ition of the property. On the other hand, title dispos in at death takes a "stepped up" tax basis, which does pass g subject the new owner(s) to capital gains taxes except not ~ the extent the value on ultimate transfer exceeds the to date of death value of the Property. 13. The Decedent advised her attorney that ultimately wnershi -of her real estate should vest in the Defendant. o p 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 Pro ert would be distributed equally in kind to the three p y 4 • laintiff and his brother, Jacob T. children, after which p r would deed their shares to the Defendant, with Kissinge , values being equalized by virtue of the Defendant the re oin and releasing some of her interest in other fo g g assets of the Estate and Defendant paying adequate ' nal consideration to Lester G. Kissinger and Jacob additio Kissin er thereby leaving the three heirs in equal T. g position. 14. Jacob T. Kissinger was later advised of the ' cussions, was previously aware of the wishes of his dis Mother, and expressed agreement. 15. Thus, the Mother decided what would happen after death her children were advised of her decision and her all agreed. 16. From June 10, 2008 until the Decedent's death on ternber 5, 2008, the Decedent remained bedridden in her Sep home being provided round the clock care by her three 'ldren with assistance from Hospice workers and chi occasionally Hospice nurses. 17. The Decedent's attending physician, Dr. Andrew o is the husband of the Defendant, and he occasionally Pank , visited with the Decedent at her home. lg, The primary care given~to the Decedent was 5 rovided by the Defendant, including staying with the p ecedent almost every night, with assistance f rom her two D brothers, and occasional assistance from other family members, friends and neighbors.. 19, By virtue of the fact that the Decedent's sical and mental condition continued to deteriorate, s.he phy was utterly dependent upon her children, primarily the efendant, to provide her medications, and to insure that D was ro erly cared for, a confidential relationship she p p existed between the Decedent and the Defendant. 20. From June 10, 2008, until Decedent's date of ath on September 5, 2008, almost three months later, the de Defendant occupied a superior and overmastering position: er the Decedent, intellectua-lly and physically, and had ov the o ortunity to use, and did use, that superiority to pP the disadvantage of the Decedent. 21. Plaintiff believes and therefore avers that at some oint between June 10, 2008 and August 22, 2008, p efendant began and pursued a course of conduct consisting D 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 he Decedent made with proper legal advice, while her pain t was less, and her mental condition more clear. 6 ~----- virtue of this alleged course of conduct, 22. BY ments, acts and omissions, which consisted of fraud, state coercion and/or undue influence, Defendant was able duress, and did convince the decedent to sign the deed before a to ublic named Joshua B. Clouser, and a witness Cindy notary p Billet. 23, It is believed and therefore averred that the d was repared without consultation with any licensed dee P ne and that the presentation of the deed was made by attor y, resentative of Cornerstone Land, a title company, who a rep was not a licensed attorney, as witness to the Deed. 24. It is believed and therefore averred that althou h the deed purports to have been acknowledged in g hin County, Pennsylvania, in fact the deed was signed Daup and allegedly acknowledged at the Decedent's home. 25. The acts and omissions committed by the hick constituted fraud, duress, coercion and/or Defendant , w due influence, include, but are not limited to, excessive un 'm ortunity, verbal statements, and acts and omissions in i p e and to the care being provided to the Decedent by the r g 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 • • he Defendant, contrary to her express desire to distribute t er estate equally among her three children, which, but for h 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 a ro riate the Property to the sole use and ownership of pP P 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 urse of conduct undertaken by the Defendant, as set forth co 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 f 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, J Attorney I.D_ 93 3 10 West High S et Carlisle, PA 17013 13 • VERIFICATION r~ 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 18 Pa. C.S. X4904 relating to unsworn falsifications. Date: ~~ l//d`DV~ ~(~ s~ 6/~G,2~,,oi ~~j ~==7- 14 • St MEMBERS 1St FEDERAL CREDIT U1~1ION ~ O~1- Og'- ~ o~lo REGULAR SAVINGS ACCOUNT: Account Number/ Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner CHECKING ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner INVESTMENT SAVINGS ACCOUNT: Account Number/ Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner CERTIFICATES OF DEPOSIT: Account Number/ Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner 273535-00 10/25/2005 $8, 998.52 $.93 $8,999.45 None 273535-11 10/25/2005 $3,103.86 $.09 $3,103.95 None 273535-05 10/25/2005 $24,140.93 $3.02 $24,143.95 None 273535-40 10/05/2007* $64,194.47 $36.44 $64,230.91 None 273535-41 10/05/2007 $16,192.15 $9.19 $16,201.34 None "Rollover from certfncate 273535-45, originally established 10/25/2005. "Rollover from certificate 273535-46, originally established 10/25/2005. Estate of: ANITA M. KISSINGER Date of Death: September 5, 2008 Social Security Number: 202-36-5289 EM~ ERS 1ST FEDERAL CR DIT UNION ~~ ,~_ ~~_ Danielle A. line "v Insurance Services Specialist December 10, 2008 5000 Louise Drive P.O. Box 40 Mechanicsburg, Pennsylvania 17055 (800) 283-2328 www.memberslst.org 485DOD41046 .~ ~_d~_ o o1b • ~ ~ REV-485 EX (1-07) a SAFE DEPOSIT BOX INVENTORY ~~tC~~im>^ivf- la : ~~e.11.ad~l PA Department of Revenue Social Security or Death Certificate Number Date of Death ~ PLEASE USE ORIGINAL FORM ONL` - ~.. _~~ ~ County Code Year File Number ..~s.~.. ..u Decedent's Last Name - ~ ~ ~ :_~~~•.~_ Suff ~ ~ ~:.~~,~ „~~ ~.~~ ~~ First Name MI ADDRESS OF DECrEDENT STREET: --- -- __ ~sr~ j N ~ 15 /~c l7 T/f ~•~- ~~~ ~ ~ ~G. G, CITY: ~ ATE: ZIP CODE: AME AND ADDjjRESS OF PERSON REQUESTING THE OPENING OF THE SAFE DEPOSIT BOX ~ ~ ~ Q NAME: ~`-~~ri ~~~ ~ - `` ~ SS~ N ~~ STREETADDRESS/> G.o/tlc~-lvaC~~ ~~ y(~ NAME, ADDRESS AN((D RE f "/~ ~~~~~I/~~ ~S,,~ATE: l Zlp C~~ r LATIONSHIP (IF ANY) TO DECEDENT, OF PERSON(S) PRESENT AT THE BOX OPENING ~t ~ S a. NAME: ,~~"s'~'~s~ ~ , ~ j~s~+lxJ~~ ,~ ~n RELATIONSHIP: s~ `, ` STREET ADDRESS: '~,+~- K !v 1~ G~vN~td,.~OD~ ~/~ CITY• STATE: ZIP CODE: /~1 E'Cl~1~~t19iC S~t.{~ ~ ~~. ern F { b. NAME: RELATIONSHIP: i ~ STREETADDRESS: ,v ~ CITY' STATE: ZIP CODE: 'i c. NAME: RELATIONSHIP: i STREET ADDRESS: CITY: STATE: ZIP CODE: NAME AND ADDRESS OF FINANCIAL INSTITUTION WHERE THE SAFE DEPOSIT BOX IS LOCATED NAME: 1 1~P~/7~8~72s lam' F~'DA2~FG C~Q~~'T v~tol~ STREET ADDRESS: j 3 ~`~ ~/q-~ rlr--T . ~ ~ CITY: ~T TE: ZIP CODE: "~ 6 ~lP fli~GC,. NAME OF PERSON MAKING LAST ENTRY ~ j ~Il ~ ' N 17• ~ ~ DATE AND TIME OF LAST ENTRY DATE OF C TRA T TO NT BOX ~ d ~ ~ ' NUMBER OF BOX ~Z.~ Z8 0~ ~~ ~ TITLE UNDER WHICH BOX IS REGISTERED NAME AND ADDRESS OF PERSON(S) HAVING ACCESS TO BOX ~ ~ ~~ f~ SSi n ~ , a. NAME: ~''' ` fS r~. i s S rZ ~i ~ r . STREET ADDRESS: ~2/S ~ ~o?~ Si - CITY~~~~ l7 jl•~ D aTATE: 'Z~O~~ E: •---•••~-~•-•~ .~ ~~ ~,r unrwTtt 1AKING THE INVENTOR( c, ~ C, , S i74~.f'~. p, f ~' ,V G WAS A WILL IN THE BOX? ^ YES NO If yes, a. Date of will: b. Name and address of personal representative, if named in the will NAME: STREET ADDRESS: c. blame and address of atto , if any NAME: STREET ADDRESS: b. NAiE: a ~~w~Q -• I STREET ADDRESS: ' .~/S3 ~©~'~cAdt X ei CITY: ~ ~~~/~iQlS~~fIQ~ ~~ TATE: ZIP CODE: ,~1 i ~ ~// CITY' STATE: ZIP CODE: !i t CITY: STATE: ZIP CODE: ' ... _ __.___._._.-~-- - -~~ - --- _ ....._i L, 48500041046 48500041046 • ;.~ ~ ~F~-~r-~-.~ In - ~~f~ ~ O? ~ - O g` -- ~9o`t ~ ~< < m~ T Pi~>y` " :~1'~ ~4SEPIi JAMES JEWELERS TO WHOM IT MAY CONCERN: This is to certify that we are engaged in the jewelry business, appraising diamonds, watches, jewelry and precious stones of all descriptions. 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 1 l Longwood Drive Mechanicsburg, PA 17050 We estimate the value as listed for inwrance 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 articles. 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: I50 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 anion that may be taken on the basis of this Appraisal. 301 East Main Street • Mechanicsburg, PA 17055 • (717) 795-9224 ~I~Ti~rn ~~ ?a IN RE: ESTATE OF ANITA M. KISSINGER, DECEASED IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION No. d/ Q~ O ~~.G ~ ~~ ~1~ -r~~ l ~ r r ~ti J PETITION FOR TURNOVER r~ ~ T N ..- ~ _-~~~ OF ASSETS ~=~ "' ~' ~ i ._ , , - " '-~"` r-- ~ _ -_r..~ <_~ ~ -- - ~ _ - - _:; ~ --i W j ~ :-~ ;-t7 r-- C-I3 : , ~ ,- _ ~ 'r; 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 • • Anita M. Kissinger, Deceased, for administration and distribution in accordance with the Decedent's Will. Respectfully Submitted: Date ~ ~ I o?Z~U 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. Kissinger, the Plaintiff herein, that I am authorized to make this a~ davit on its behalf, and that the facts set forth in the foregoing Petition are true and corxect 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. ~~ Lester G. Kissinger, Jr., E cutor of the Estate of Anita M. Kissinger Date /~~ f, ~ a~ ~ . i ! ~ .~~~^d~_ d~~~ ATTACHMENT TO SCHEDULE "E" ~~~~'~'~~ ~ INHERITANCE TAX RETURN - ANITA M. HISSINGER << . FILE N0.21-08-0926 ~~ ~~clv (~ ~'' 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 j oint 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. • Date 9/8/08 9/8/08 9/8/08 9/8/08 9/23/08 9/24/08 9/25/08 9/25/08 9/25/08 9/25/08 9/26/08 9/26/08 9/26/08 9/30/08 • Estate Costs of Anita M Kissinger (as of Dec 10, 2009) Transaction Description Ck #265 Mom's Members 1St Acct 273535-11 Amount $ 442.71 Ck #9127 Mom's PNC Acct (to AT&T) Ck #9128 Mom's PNC Acct (to Susquehanna Oil Co) Ck #9129 Mom's PNC Acct (to UGI) Bank W/D Check Charge for Estate Checking Acct @ Members 1st Cash W/D Estate Checking: For stamps/mailing to Uncle Jack Cash W/D Estate Checking: W/D in cash for eight $25 Gift Certificates (for 3 priests, deacon, 4 Malpezzi staff) Ck #101 Estate Checking: VERIZON bill (9/1-9/30) Ck #102 PPL bill (8/9-9/10) Ck # 103 PA American Water bill (8/ 11-9/ 10) Ck #104 To LGK for Wegmans Food @ Funeral on 9/11 Ck #105 To LGK for Probate of Will on 9/15 Cash W/D $50 gift Certificate for Mike Malpezzi Ck #106 Good Shepherd Church (Social Hall-9/11) 10/9/08 Ck #107 US Postal Service (3 sheets of stamps) 10/23/08 Ck #108 Voided...wrong amount 10/23/08 Ck #109 Malpezzi Funeral Home (net difference) 12/1/08 Ck #110 Register of Wills (PA Discounted Inheritance Tax) 12/4/08 Ck # 111 Ball, Murren & Connell (Estate legal fees) 3/7/09 Ck #112 Ball, Murren & Connell (Estate legal fees) 3/19/09 Ck #113 PA Dept of Revenue (PA tax on mom's estate) 3/19/09 Ck #114 LISPS (Tax return mailings) 3/26/09 Ck #115 Hospice of Central Pa (for records) 3/30/09 Ck #116 Recorder of Deeds (copy of deed) 4/10/09 Ck #117 Martin M. Sacks (mom's Fed & State Income Taxes) 5/8/09 Ck #118 Staples (coping of lawsuit documents) 5/8/09 Ck # 119 Staples (envelopes; clips for lawsuit documents) 5/20/09 Ck # 120 Ball, Murren & Connell (Estate legal fees) 5/20/09 Ck # 121 Ball, Murren & Connell (Estate legal fees) 5/28/09 Ck # 122 Joseph James Jewelers (Appraisal of Austrian coins) 11.43 300.00 30.90 10.95 50.00 200.00 50.33 196.02 74.75 1,493.23 272.00 50.00 150.00 25.20 597.07 12,825.00 5,23 0.96 2,154.30 4.00 14.70 35.00 2.00 760.00 41.56 5.61 52.50 4,354.20 84.80 • • 6/1/09 6/5/09 6/ 10/09 6/ 10/09 6/ 10/09 7/3/09 7/27/09 7/27/09 7/27/09 8/5/09 9/3/09 9/3/09 10/2/09 10/14/09 10/ 16/09 10/20/09 11 /6/09 12/9/09 12/9/09 Ck # 123 Register of Wills (Net owed on Estate Inheritance Tax) Ck # 124 Dale F. Shughart, Jr (Estate legal fees) Ck #125 Ball, Murren & Connell (Estate legal fees) Ck # 126 Ball, Murren & Connell (Estate legal fees) Ck #127 Ball, Murren & Connell (Estate legal fees) Ck #128 Dale F. Shughart, Jr (Estate legal fees) Ck # 129 Ball, Murren & Connell (Estate legal fees) Ck #130 Ball, Murren & Connell (Estate legal fees} Ck #131 Ball, Murren & Connell (Estate legal fees) Ck #132 Dale F. Shughart, Jr (Estate legal fees) Ck #133 Dale F. Shughart, Jr (Estate legal fees) Ck #134 Ball, Murren & Connell (Estate legal fees) Ck #135 Dale F. Shughart, Jr (Estate legal fees) Ck #136 Health Port (Hospital Medical Records) Ck #137 STAR MED (Hospital Medical Records) Ck # 13 8 Les Kissinger (reimbursement of Staples Copying Costs) Ck #139 Dale F. Shughart, Jr (Estate legal fees) Ck # 140 Dale F. Shughart, Jr (Estate legal fees) Ck #141 Ball, Murren & Connell (Estate legal fees) 1,712.53 2,117.50 1,084.15 987.17 154.39 1,289.00 460.47 4.15 1,417.60 1,172.50 508.50 1,658.30 1,073.50 50.69 97.58 290.85 2,432.07 504.80 35.00 12/10/09 Balance in Checkbook $ 47.20 • "Estate Of Anita M Kissinger": 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 $lOK 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 t 7/2/09 Transfer to Estate Checking (for bills) 7/28/09 Transfer to Estate Checking (for bills) 7/31/09 Deposit of Jul 2009 Interest Earned 8/5/09 Transfer to Estate Checking (for bills) 8/31 /09 Deposit of Aug 2009 Interest Earned 9/3/09 Transfer to Estate Checking (for bills) 9/30/09 Deposit of Sep 2009 Interest Earned 10/2/09 Transfer to Estate Checking (for bills) 10/16/09 Transfer to Estate Checking (for bills) 10/20/09 Transfer to Estate Checking (for bills) 10/31 /09 Deposit of Oct 2009 Interest Earned 11 /06/09 Transfer to Estate Checking (for bills) 11/30/09 Deposit of Nov 2009 Interest Earned 12/09/09 Transfer to Estate Checking (for bills) Balance in Savings (as of 12/09/2009) "Anita M. Kissinger": Checking & Savings Account Activity Checking 12/24/08 Balance 7/15/09 Closed by Members 1 st:Transferred to Regular Savings Money Management 12/24/08 Balance 7/15/09 Closed by Members 1 st:Transferred to Regular Savings Regular Savings 12/24/08 Balance 9/24/09 Balance after 9 months of interest and above transfers CD #40 12/24/08 Balance 9/24/09 Balance after 9 months of interest CD #41 12/24/08 Balance 9/24/09 Balance after 9 months of interest 1,289.00 15,171.23 1,880.00 13,291.23 6.36 13,297.59 1,172.50 12,125.09 5.21 12,130.30 2,160.00 9,970.3 0 4.16 9,974.46 1,037.00 98.00 290.00 3.05 2,432.00 1.84 8,901.46 8,803.46 8,513.46 8,516.51 6,084.51 6,086.35 550.00 5,536.35 $ 5,536.35 $ .28 $ .28 .00 10.56 $ 10.56 .00 360.57 373.24 65,027.08 66,853.56 16,402.17 $16,867.68 • • IN RE: ESTATE OF ANITA M. IN THE COURT OF COMMON PLEAS KISSINGER, DECEASED CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION • NO. O~~ ~ ~ O ~~ ~ - "Y" i 1 i PETITION FOR TURNOVER ' ~ ~ r ~ ~" ~ ~ ' ~ --~ OF ASSETS - - ~~~~~. ;--, t ~- ~ ~~--- ~ c_1 ~-,~, __ __ _ -_{ ~J -. ~.~ ~ i - - , ; -,, 1-- ~,t` - -..,-.~ Cam? 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 • • Anita M. Kissinger, Deceased, for administration and distribution in accordance with the Decedent's Will. Respectfully Submitted: Date ~ ~ j ~~~ Richards 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. 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 my statements are made subject to 18 Pa.C.S. §4904, relating to unsworn falsification to authorities. ~~ Lester G. Kissinger, Jr., Ex cutor of the Estate of Anita M. Kissinger Date /~~ j, ~ ao ~ • ~ LAST WILL AND TESTAMENT OF ANITA M. KISSINGER I, ANITA M. KISSINGER, a resident of the Commonwealth of Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this instrument to be my LAST WILL AND TESTAMENT. I hereby revoke any and all wills and codicils heretofore made . I IDENTIFICATIONS AND DEFINITIONS I am married to LESTER G. KISSINGER, hereinafter referred to as mY Spouse." We have three children, LESTER G. KISSINGER, JR., JtJANITA M. KISSINGER 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. "Descendants" means the immediate 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 sti not in accordance with the rule of ~s distribution and distribution. Persons legally adopted whentunder the of fourteen age 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 person referred to dies within thirty days If the the reference to him shall be construed as ~f he hadth, failed to survive me. 3. As used in this Will, the words "Executor,"~"he "him ~~ "his," and the like shall be taken as generic and applicable to a natural person of either sex or a corporate person or other legal entity. II PAYMENT ~ 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 APPOINPI~NT OF E?~CUI~OR I nominate and appoint my Spouse, LESTER G. KISSINGER, as Executor of this my LAST WILL AND TESTANIE~Fr. If LESTER G. KISSINGER is: unable or unwilling to serve' in.~this capacity, I appoint my son, I,,EST~R G..~.KISSINGER, JR~. , to~~~ser-ve ~instead. ~ I~. request that my F,,x~ct~tor Yse, petted. to :serue ~it~hout liand~ or surety .thereon. I A - - .. ' . r ,~~~z~ ~~r_ tc~ rho .any ~ ill th~~g _ ~h~~eh .: .` .... ;r ~,~, ?~ s ri his ~ opi7ny~i~on > ~ ~. f .:... ... ._t~ ~~eifi' ~. ' t~ -~~~74. f' ~t.3~ CZ~ ~7Ctt~Cl1[G.~ l~ l7 #~l . ... ~t~~ inCiud..f~.lright ; prx~er" ai~'• a~rity, E.~ithout the order of any court ar~i upon such terms and un;3er 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, mortgage, lease, exchange, pledge, manage and de with 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 have 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 LiF, I have at Carlisle Barracks, Pennsylvania, this .~.~ .. day of ..... ... ........, 1981, set my hand and seal to this my LAST WILL AND fiESTAMEN`r consisting of three (3) typewritten pages. t ANITA M. KISSINGER, Tes for Signed, sealed, published and declared by the Testator, ANITA M. KISSINC~ER, 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. NAME ~t~ ... . l~'-~.-:~ ... ....... ... . . ............... ........... .. ADDRESS cr _ ~ ~~ :~ _ .. . .. _ t .,.... .. .._ CONA~IONWEALTH OF PENNSYLVANIA) ss : COUNTY OF CL~E~RL,ANO ~ I, ANITA M. KISSILVOE.R, Testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed to and acknowledged before me, by ANITA M. KISSINGER, the Testator, this .~:`~.. day of !~u .,.,,,,•,,, 1981 (sF.~L~ . ~' ~ ~~ ,, .. ... ............... ... ANITA M. KISSINGER, Testator ~ ~ ~ Notary Public • J ~~ A Gabner, ~~ Affidavit ~ortl, Middleton Tw ry Pubfic My Commission p•' Cumberland Cou Mer-rber, Pennsylvania p,res Feb. 5, 1983 CONA~NWEALTH OF PE~INSYL~TANIA) SS : '~iatien of t~otara. C~)IJN<I'Y OF ~ ,~ We ,~G S1`] H • • Q~ i / Z Cry ~•-c ~y ~ _ .4- ~ o ~ , •• •••••••/•••~•••••••••••, ••••••••••••••••~•••••••••••, and mr Chci e / x. !G r c ••• •••••••••~f~•••••••..., 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• KISSI1~lGER, signed willingly and that she executed it as her free and voluntary act 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 aril under no constraint or undue influence. Sworn or affirmed to ~nd~bscribed to before e by 1~~~ ~- ~ . ...T. Z., ~ ........................... witnesses, this .. ,day of • • •,(~ ' and ' ' ' 4~~~~~~~r- ~r~ rc,~ • e}: Y......... , 1981. ~ ~~ C~' ....... ...... ~ S a~ L,.,. ~-•~ WIZ~S ~/l ~ WITNESS r Notary Public Nod Middl o ~ ~ r' NOSY Pubes y Commissron ~m~rlar,d Me--+ber, 1'enr.~ _.:,.. ~P,res Feb 5 1 ~~Y D 6~ ~fnta.d._ • REGISTER OF WILLS CUMBERLAND COUNTY PENNSYLVANIA ~~ : , ,.~•. - ~~ ~~- - : ~ ~. ~ ~. - - `~-`. s CERTIFICATE OF GRANT OF LETTERS No . 2008- 00926 PA No . 21- 08- 0926 Estate Of : AN/TA M K/SS/NGFR fFirst, Midd/e, Lastl Late Of : CAMP H/LL BOROUGH CUMBERLAND COUNTY Deceased Social Security No : 202-36-5289 WHEREAS, on the I5 th day of September 2 008 an instrument dated May 29th 1981 was admitted to probate as the last will of A/VtTA M K/SStIVGER (First, Middle, Lastl late of CAMP H/LL BOROUGH, CUMBERLAND County, Who died On the 5th day of September 2008 and WHEREAS, a true copy of the wi 11 as probated i s annexed hereto . THEREFORE, I, GLENDA EARNER STRASBAUGH , Register of Wi 11 s in and for CUMBERLAND County, in the Commonwealth of Pennsyl vani a, hereby certify that I have this day granted Letters TESTAMENTARY to; LESTER G K/SSINGER JR who has duly qualified as EXECUTOR(R/X1 and has agreed to administer the estate according to law, all of which fully appears of record in my office a t CUMBERLAND COUNTY COURT HOUSE, CARL/SLE, PENNSYL VANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the sea of my office on the 75th day of September * *NOTE* * ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) • • IN RE: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF 21-08-0926 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 evidence be discovered regarding the whereabouts of this money, this. matter may be re-litigated. By the Court, M. L. Ebert, Jr. . Richard Connell , Esquire ~ _~ For the Executor G -~ ~ ~ ;,ham •r~, _r ;- -- _ Paige MacDonald Mathes, Esquire . t T f ~'~ - ---i f1 \ ~ l -"~l For Juanita Panko ~=' --.1 ' .~:~ --~ - ~~ "~ - ; -- -f u c _ _ ~. ±:.~'~ • • 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 . NOTICE You have been sued in court. If_ you wish to defend against the claims set forth in the following pages, you must take action within twenty (20) days after this Complaint and Notice are served, by entering a written appearance personally or by attorney and filing in writing with the court your defenses or objections to the claims set forth against you. You are warned that if you fail to do so, the case may proceed without you and a judgment may be entered against you by the court without further notice for any money claimed in the Complaint or for an other claim or relief requested by the plaintiff. You may losey money or property or other rights important to you. YOU SHOULD TAKE THIS PAPER TO A LAWYER AT ONCE. IF YOU DO NOT HAVE A LAWYER OR CANNOT AFFORD ONE, GO TO OR TELEPHONE THE OFFICE SET FORTH BELOW TO FIND OUR WHERE YOU CAN GET LEGAL HELP. CUMBERLAND COUNTY BAR ASSOCIATION 32 SOUTH BEDFORD STREET CARLISLE,-PA 17013 (717) 249-3166 • • 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, N0. 09-2034 Civil Term Defendant FIRST AbII~NDED COI~LAINT FOR ~NCEL_ TION OF DLED 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 • • 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 the 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 17 011 ( 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 • • 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 • s 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 o t e 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. Z8. 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 • J 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, l ~ ~ t By: - Dale F_ Shugha t, Jr. Att^rne jT I . ~. ~3 ? . 10 West High S et ~ Carlisle, PA 17013 13 • 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 18 Pa. C.S. X4904 relating to unsworn falsifications. Date : ~ l/, ,~~v~ ~~ ~ G ~_ 14 ~~c,'~ vu cuu~ c: TJr'I"1 na t 1 , r~urren and tonne 1 1 LP~ST WIF.I, AND ~Tl' ANITA M. KISSINGER 1-717-232-2142 I' ANNA M. ~SSINC~R~ a resident of the wealth of PennsYlyania, being of souwd ar~d disposing mind arm ~~ zy, do hereby make, publish and declare this instrument to be my LAST WILL AAID TES'Y'Ai~'.~. I hereby revoke any and all wi•11s aru~ codi ' ells heretofore made. I ID~IFICATIONS AND ~INITIO~ I ant married to G, KISSIIUC,~„R, hereinafter r ~' SpOt]Se•" We have three children eferred to as ETA M. KISSI~ and ~ I~dS~ G • KISSI. JR. , to. "my Children" include T' ~~ references in this Will ohildren born to or adopted by m~e ee ~ldren aril any other lawfuz The following definitions obtain in any use of th Will; . e terms in this l _ •~~ants" lineal descenc~nts of ~~ediate and remote lawful, person referred to, and it means those descendants in being at the time the ascer~•n~ in order to give effect to Y must be ~• tom' "~~r they are born before or a ~r ref erence to any other person. The persons who take ~ death or of Lescendants shall take under this will as ~ocorc~ance with the by right of representation, in not in aovordance with the ru~].c st~rpes distribution and distribution. Persons legacy ~~~ ~ita of fourteen years shall ~t ~ differentiat user the aqe . ~~ndants for arty. purpose. ~ f rom blood 2. "Surviv+e ~~~ is to ~ construed to mean referred to must survive ~ ~ t,hlr that the person tY as s. person referred to dies within Y If the the referer~Ce to him shall be col~zst~ days of my death, failed to survive me. ~ rued ~ if he had 3 • ~ used ir: this Will ~~ "his," and the like shall b~ertdsaken~ecutor ~. •~ ~• ~~ he, ham, ~. ~-~-cable to a natural person of ei s generic and corporate person or other legal entice r sex or a p. 10 tXHiB,'I A rrvJ vv r:~VtJ ~J L. TJI It t ..e r ae 1 1 , riur-ren ano Bonne 1 1 1-~1•I-~:i~-~14~ p.ll . ... Ii , _ . PAYt~~ 'OF .I~EB.1'~ ~ AND Z~.XFrS I direct my Executor to. pay the 'following as soon after my death as may be practicable: 1. All of my just •d~bts and tt~e 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 ~enewr aril 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 deathr on any property oc interest in my estate for the purpose of computing taxes. My executor shall not require arty beneficiary under this will to reimburse my estate for taxes paid on property passing under the terms of this Will. - III RESI~RY ESTAfiE A. I define "my Residuary Estate" as all of my property after the payment of debts and taxes under Article II above, including real. arxl personal property, whenever acquired by me, property as to which effective` disposition is not ~otherwise*:~3e in this ~7i~ or by . operation of lawn and property as to which Y 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. T give my Residua Estate to L'y my Spouse if he survives rne. 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 ChiZdren•wlho survive me. 2,. one share to be divided equally among the then living descendants of each'of my Children who do not survive rne_ IV ' . .. ~. ~ , • : - . ~ APPOINP OF EpR •........: ~ ~ • : ~• I naninate .and' appoint my Spouse, LESTER G. ICISSINGER, as . .. . • • ecbr •of.'. ttlis . my . L~S'~•:~i?~. ;,_ If LESTER G KISS `: =• :: = ~.:=: ~, _ r ~: ~. • • .. ,. ~.: _ ~~rY,;. I appoint nay son, ''/:!~ i.ti. ;'•vi~ .~it I {y~~~'.•; •N'P G'iii~."'~7Nfr M~~. ~ = ':'~~'r:1 t [[~J ~•`~~~•~ tr~~v• t 1 t- 1 ~. 7~"TT .:i. .~.~~._'Y!'~' ~•IL• _ •_ .r •~ '~ 5t tha ":L i art ~, ' f.: ~}~'}~ 1~rs.~"~Q. I' I~ ~y 7~• _ •tl`.. •~..__+r y .Q,fp~.y~• ~f^. ~! VlLJij~7r.••~. .l:i•~,ion r ~ tr•.r.r! ..Jt.. i~i1~~ ~ ~~ r~ ,~• ~ 'W Lti. ~Y~^ .~, ... ..•.. :.,,~ ~ "~.'r C)~-_7~TT~r~_"T~_-_ f * raL?~ifO~=T`~~~ :r.Y- .... ....... ~ ~ itp, withotf~• the orde CO~t and ~n stx:h terms and under such conditions as my. r E~cece~tor shall deem best for the proper :~ettlernent of ,_ . • ~~ bargain, sell at public or private sale ~ estztQ' t° ,_ . _~.:_. ~:_ •.. cony trans ~} ~. •f•: Y.' I ~ ~• L • ' . •~,.: ~ ~ ,1.. . "71i~ 11 ~.` A •rr ''r r~•i..L~. ti~•.f I'l,.:. y.:t I'+'"' ;•r~:y~Py sly''.'rf N_y".i •~• :~ •• •' ' _ ~ .: '~ •~+. • ~'~C~Ir"7C ~.~~~, 1 'C~~C:~~;:~.t.~tii%~f,4k:•s;-'7+•~~Sr~:.$•y[Z• +• rS'r.:~• r.t.:~•: "off vv ~uv..i c: TJr!'! ! i Del 1 ~ r~urr-en ano Vonnel 1 1 -'/1'/-~:j~-142 • p. 12 moitg~ge, lease, exchange,~pl2dge, manage and deal with any and all pro~rty belonging to mY est~~e; to ~~prc~.se, settle,. adjust, release and discharge ar~y anc~ all obligations or claims ~.n 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 piers en~snerated herein of my executor, I hereby specifically give to him full power to retain any and all securf t ie s or property Domed by roe at the tame. of my decease whenever, in his ai~solute and uncontrolled discretion, such a course shall seem to him to be best, without liability for depreciation or loss, and free fr~n investment restrictions incident to executorship, whether .imposed. fey congmon law or statute:` In the execution of his duties ~ and powers as Executor ~ .fie shall hre the power to congaly with all legal requirements as to the executidt~ and delivery of deeds and all other writings, docu~oents or formalities without the order of any court; and he shall furtv.sh. a statement of receipts and disbursements at least annually to each person then entitled to receive income or property from my estate. IN WITNESS WI~~OF, I have at Carlisle Barracks, Pennsylvania, this .~.~ .. day of ..... .. ........ , 1961, set hand n-y and seal to this my L~4ST WILL AND TESTAMF~ consisting of three (3) typewritten pages. ,~ ~ ' ,~ ANITA M. I{1SSI1~,g, T~ toX i 3 t~'~ CC~ • • • • •ri •:r•i•r• . • . • • • • • • • • • • . • .. • • • A~~ ._ ~~Y ~.~~ ~~~ ~~~ ................................ •••r / ~Y7 ~ w .............,. !.'J. ....,.........1..................~c~. r Signed, sealed, published and declared by the Testator, AN.LTA M. KISSIIV~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. ~:,I~.r~.~Ir.'rn.~~'7f'ss~ti. i~T'f:'Z ~a ~!'~i~4~y: ~'.•~~r ~.7' .. _ ~ . _ r~ ey c: ~+~rr~ tfa 1 1 , t~urren and [tonne 1 1 • 1-71?-232-2142 p. 13 • -~N~ALTH OF PE~~'YL~-p~~) SS . '• CO~Ti*y OF C ~ . I, AN'tTA M. KISSI~t, Testator, whose name is signed to the attached hereby ~}~ fnstrua~en~, having:..~.:.,y,:lified according to law do Will; that I s tha I signed-~~and~execut~ the instrument as my Last fined it~ willa.nglYs. and thatt I signed it as my free and voluntary act for the purposes therein expressed. Sworn or aff irntied to and ao,~q~ ~fo a me KISSII~, the Testator, this .~:... day of !;'1~; . ~ ~ ~ ~~ M. .. .. ~ ,........, 1981. . ...{ :. ..,.., ' ~' ~ . 1 ' ~ ~' ~ ~" ~ ..~:~: ~.~:4:. .......... . AZ~I`rA ~ M KISSINC~t • • • • Testator ~ ~ (&FAL) ~~~'`~blic Affidavit rn or afRirmed to ibed to befor Qr • ...~; Z ~ ~tnesses, this .. . of ... , and .~~~~~r~~r carol ~ •••~Z~:Y .~......~ ........., 1.98x.. ...................... ...... ~.~~ ~ ...... /~+~~ r l~~ r l • ... ~ Clt; t e ~ ~ .. ........... , c~cld / ~. f'!'~r.~~4;'r:'~ .... - , the • ~ •~~~ ~`~.. ~:.:~ •~-•~-t a 3 attached or for of witnesses ~°~ names are signed to the do depot ar~d ~ ~ instrument, being duly qualif ied avcord ' ~Y that we were present and saw Testator Sign ~ to law, the ~~ument as her Last Will - willingly atxl that ~; executed ~ it as ~~ ee RISSINGER, sigma execute F'~°ses there expressed • that each of us f n t~ ~1~t81~' act for the the Testator si ~ hearing and sight of fined the will as wi~• and that to ~e the Testator was at that t ~ the best of our under no ime 18 or more years of age, of sound constraint or undue inflVence QOUNIY OF ~ P~LVANIA)ss= h~+d' ~ner' MD~Y Pu q~~b~c ~t~ ~~~ ~ 5~ Noe~- :f • ~ ~ r+aner, ~ ~, ttrp,,, Cabe anrPvb~iC °b°~ '~ W~rrs ~ Sao u•~ ~uu..~ G: -rori•i r--- ae, 1 i , r~urren e3na Bonne 1 t .. 1 f• , REGISTER 4F 1NILl.S CUMBERLAND CaUNTY PENNSYLVANIA .. .. ,~ . .,- - -~. '` ., -~ ~- • .. . - . 1 ~ .4, 'i.., ~ „ 1 r - ~` ' J .Y: .. ..- ••, Late Of : CAMP H/LL BQROUGh- CUMBERLAND COUNTY Deceased Social Security No : 202-36-5259 WI~E~.EAS, on the 15th day of September 2008 an instrument dated May 29th 1981 was admitted to probate as the .last w.f.Z3 of ANITA NT K/SS(NC3ER ~ raraaoor., rev - Ia to of CAMP f/ILL BOROUGH, CUMBERLAND County, who died on the 5th day of September 2 008 and WF~EREAS, a true copy ~ of the wi.Zl as proba tet~ i s annexed hereto . Z'HEREFO.RE, I, GLF/VDA F~RNER STRASBAUGH Register of WiI3s in a~ for CUMB~ Count y, in the Commonwea3 th of Pennsyiva~ a l hereby certify tha t T have this day granted Letters TESTAMF.11/T,gRY tv: LESTER G K/SS/NGrER JR ' who has duly qua.l i fj ed as FXECUTOR(RIXJ and has agreed to adrrtinister the estate according to .1aw,~ ai.Z of which fuT I y appears of record ~n , rrty office a t CUIVIBFRLANO COUIVlY CQ(1RT fIDUSE CARL/SLF, PENNSYLVANIA. ' .£N TEST~.~IONY WHEREOF, I have hereunto set my hand and affixed the ~ sE of my office on the r5tfi day of Sept`embei ~XN ~giTj * *NOT'S~ * BALL NAMSS ABOVE APPEAR (F.IRST, Nf.~DDLE, LAST) 1-~rt~r-~~~-~14~ p. 15 • CER~'EEICATE O~ a.RaNT a~ ~Err-EF No . 20.08- oo92s PA lvo . ~ 1 _ 08- o92s Estate Of: ANlTA MKISS/NGFR e~ u.i Guu.7 c: -r~trr~ ~> _ na ~ 1 , r-,urren ono Lonna 1 1 i ~ 9 ~ 4 Y~ C~,,;.w.~~- 1 -'ll./-232-2142 p. 17 • ~~Ji~ ~PE~ Tax Parcel No, di-21-0273-069 nE~ MADE THE ~ day of u '~ in the year two thousand eight (2008) BETWFEAt ANITA M. KISSINGER, AND J1IANITA M. PANKO, W/ TN,ES.SETN Grantor, Grantee, that in consideration of No ($0,00) Dollars, in hand paid, the r®ceipt whereof is hereb the said Grantor does hereby gram and convey to the said Grantee, her heirs and assi Y acknowledged, 9n8, ALL THAT CERTAIN piece or parcel of land situate in the Borough of Carn Cumberland bounty, Commonwealth of Pennsylvania, bounded and describe Hi(I, follows, to wit: ed as BEGI[VNING at a point marked by an iron pin at the easterly line of North 30'" St the northerly line of Lot No. 20, Block M, on the Plan of Lots hereinafter men~eet at THENCE northwardly along said line of North 30w Street t30 feet to an iron pin• THEn~~ eastwardly through a portion of Lot No. 18, Block M; 131.84 feet to a stake o NthE westerly line of Lot No. 4; THENCE by the latter line and the western line of Lot No. 3 Block M, southwardly at an interior angle of 87 degrees 29 minutes 65 feet to a stak the corner of Lots No. 2, 19, and 20, Block M, e at the northerly lin~ of Lot No. 20, Block M, 122,25 f eN toEh~~~ly at right angles along . pl ce of BEGINNING BEING Lot Na.~ 19 and a small portion of Lot No.-18, Block M, on the Plan of B Park, said Plan :being recorded In Pian Book 3, Page 19, Cumberland Coun aveny ty Records. HAVING TNER~ON. erected and one and one-half story brick dwellin house and numbered as 215 North 30a' Street, Camp Hill, Pennsylvania. 9 'known UNDER AND SUBJECT, NEVERTHELESS, to any and ail easements, rights of way, restrictions and matters of prior record and any mattetl~nchs' a Physical inspection or survey of the property would disclose. BEING THE SJ~1ME PREMISES which L. Edward Sprague and Janet M. S r wife, by deed Idated August 28, 1961 ~ and recorded Se P ague, his Book H, Volume 24, Page 964 in the Office of the Recur er ofbe~~s ~ 1 in Deed Cumberland ~x -N ~3 iT ~ na 1 1 , rrurren ana L.OnnC 1 1 1 -~!1'/-~~~-~14~ p. 18 ., County, gcante and conveyed unto Lester G. Kissinger and Anita NF. Kissinger. Lester G. Kissinger d_ed Qctober 15, 2005 thereby vesting title solely to Anita M. Kissinger, Grantor hg~pm' rH~S IS A TR~NSFER __FROM MOTHER TO . DAQGHTI~ AND ~ s HRRRRV ~srsr~ra~r ~orw n~.,.r~~ ....~~ . To ® a s~ lac the buildings; improvements, ways, streets, alleys, passages, waters, water-courses, rights, liberties, privileges, hereditaments and appurtenances whatsoever thereunto belonging, or in any wise appertaining and the reversions and remainders, rents, issues and profits thereof; and all the estate, right, titre, interest, property, daim and demand whatsoever of them, the said Grantors, in law, equity, or otherwise howsoever, of, in, to or out of the same. TO NAVE AND TO HOtD the said~lot or piece of ground above described with the buildings and improvements thereon erected, hereditaments and premises hereby granted or mentioned, and intended so to be, with the appurtenances, unto the said Grantee, her heirs and assigns, to and for the only proper use and behoof of the said Grantee her heirs and assigns, forever. AND the said Grantor dues hereby 1ltfarrant Specially the property hereby conveyed. IN WITNESS WHEREOF, Bald Grantor has hereunto set her hand and seat the day and year first above written. Signed, Seeled and Delivered in the Presence of ,. Witness COMMONWEALTH OF PENNSYLVANIA ~~. sic ~;~ -. ANITA M. KISSINGE SS c oWNTir of ~-.. ~ On this, the ~o~!r`" day of 2008, before me, a Notary ~ Public, the undersigned officer. personally a aced ANITA M. KISSINGER known to me (or satisfactorily proven) 'to be the person whose name is subscribed to the within instn.snent, and acknowledged that she executed same for the purposes therein contained. IN W1TNE3S WHEREOF, !hereunto set my hand end official seal. °~--- aaw~u sou No ry Pu lic • J06NUA B. CIOUSER Nolory hibllc MIIRRISrV~G CtT1~~~~ N OOt1NYV air cantr~n s.p ~a, 2ooe ~~~d~ u~ cuua c : 't'tr~7 ba i i , r~Urren and I:onne 1 1 .. 1-717-232-2142 p. 19 CERTyF/CATE OF RESIDENCE 1 do hereby cerdfy that the precise residence and complete post office address of the within Grantee is: 2153 Bordeaux Court i-larrisburg ~ PA 1719 2 ~l/ ~ Att'orrneyfAgent for Grantee ROBERT P. ~IEGLLR RECORDER OF REEDS CUN.tBERLAND COUNTY 1 COURTHOUSE SQUARE CARLISLE, P,A t7Q13 ? 17-2~0-6370 ~~~d~ u~ cuuo c : -r-rrr~ r,a 1 1 , r~urren ana donne 1 1 4' L ~ M Instrument Nnmber - 2008'29194 Recorded Oa 8%Z8/Z008 At 8:15:04 AM * lnstrument Type -DEED Invoke Nnntber - 27883 User ID - MBL * Grantor - KISSINGER, ANITA M * Grantee - PANKO, JUANITA M * Cnatomar • CORNERSTSONE LAND * FEES STATE fRRIT TAX $ 0.50 STATL JCS/ACCL8S T'O $10.00 JUSTICE RECORDING F&~3 - $12.54 RECQRDER OF DE8D8 AFFORDABLE HOUSING $11.50 covxT~r ARCxzv>rs FSE ~ 2 . o 0 ROD ARCEiIVES FES $3.00 CAMP HII,7, SCHDOI, $ 0.0 0 DISTRICT CAMP HILL i30RO $ 0.0 0 TOTAL PAID $39.50 1 -'/ 17 -232 -2142 p . 20 • '~ Tutal Pages - 4 Certification Page DO NOT DETACH This page is now part of this legal doeuanent. 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