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HomeMy WebLinkAbout03-0906PETITION FOR PROBATE and GRANT OF LETTERS Estate of also known as DEMETRIOS I. MALLIOS Deceased Social Security No. 191-42-8337 No. To: q'o G Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner is(are) 18 years of age or older and the Executrix named in the last will of the above decedent, dated March 18, 1987 and codicil(s) dated none. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal residence at 59 Strayer Drive, Carlisle, South Middleton Township. Decedent, then 50 years of age, died September 8, 2003, at Harrisburg Hospital, Harrisburg, Pennsylvania. Except as follows, decedent did not marry, was not divorced and did not have a child bom or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decedent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: South Middleton Township $ unestimated $ $ unestimated WHEREFORE, petitioner respectfully requests the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary thereon. 59 Strayer Drive Carlisle, PA 17013 (717) 249-5744 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) The petitioner above-named swears or affirms that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner and that as personal representative of the above decedent, petitioner will well and truly administer the estate according t%lgw. /q, /~ /~ Swom to or affirmed and subscribed . , ~ before me this 27th day of Polixeni (Jane) M~I~ ~/v,--~--~.. - --,,, ,/h --October 2003 Donna M. Otto, 1st l:Jeputy t Oft ~egister ~ No. 21-2003-906 Estate of Demetrios I. Mallios, Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW, October 31st, 2003 ., in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated March 18, 1987 described therein be admitted to probate and filed of record as the last will of Demetrios I. Mallios and Letters Testamentary are hereby granted to Polixeni (Jane) Will Book # Page FEES Probate, LeRers, Etc. Sho~Ce~ificatesC ) ]~ x-Pages (2) JCP Fee $ 115.00 $ 6.'00 $ 10.00 TOTAL $ 131.00 ' Register of Wills ' J/,/~. _/_ Donna M. Otto, 1st Deputy Edward L. Schorpp (17495) ATTORNEY (Sup. Ct. I.D. No.) MARTSON DEARDORFF WILLIAMS & OTTO 10 East High Street Carlisle, PA 17013 (717) 243-3341 Filed October 31st, 2003 Call Attorney when letters are ready. On 10/31/2003. F:~FILES~DATAFILE~ESTATES\10995-1 .petition. Itt his is to certify that the information here given is correctly copied from an original certificate of death dui>, filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office £or permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 9609689 No. Local Registrar SEP 9 2003 Date H105.144 Rev. 1/91 NENT (INK Demetrios I. Mallios UNDER 1 YEAR Dayi 50 Dauphin Owner 59 Strayer Drive COMMONWEALTH OF PENNSYLVANIA - DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH (Coroner) t. 20,1952 Carlisle, PA ,~,~, P9 E~O~,~ [] O~ [] I ~'~ [] .~ ~ ~' ~rris~rg ~ Harris~g Hospital Restaurant E~.~ ~ ~rc~ (~y) J, v., ~ ~ ~ , ~,~) ("~*) 4 .. Marri~ ,~ane Brellos Carlisle, PA 17013 FATHER'S NAME {Fir~. MidOa, LI~) John Mallios Jane Mallios 6u~lal~] Cremation [] Remov&lfromStater--~ 11, 2003 Vasiliki Zarkadas Dr., Carlisle, PA 17013 .~r Cemetery c~ylbor 219 N. carlisle, Pa 17013 Carlisl PA 17013 (Met~. Day, Year) ~"? ~ .... . mlSept. 6, '03 I 4~%~' I~ ~DI st~ck leg at ~rk ..................................................... $ ~/~. t /z// ~/ ~rian, · ...,.m,. ..... , , ,-.~o..,~,,..~.)... Gra~ S. Hetrick, ~roner "" ' ........................................................................ ~ 127~ S. 28th St.~ ~rris~rg~ PA 17111 21-2003-906 LAW OFFICES LANDIS, BLACK, JOHNSON & SCHORPP CARLISLE, PENNSYLVANIA 17013 LAST WILL AND TESTAMENT OF D~METRIOS I. MALLIOS I, D~METRIOS I. MALLIOS, a legal resident of South Middleton Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and ~nderstanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking all other wills and codicils heretofore made by me. FIRST: I direct that all my just debts and funeral expenses, in- cluding my grave marker, shall be paid from the assets of my estate as soon as practicable after my decease. SECOND: I direct that all taxes that maybe assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of the administration of my estate. THIRD: I devise and bequeath the residue of my estate, of every nature and wherever situate, to my wife, Polixeni (Jane) ~llios, provided she shall survive me by thirty (30) days. Should my wife, Polixeni (Jane) Mallios, predecease me or die on or before the thirtieth day following my death, I de- vise and bequeath the residue of my estate, of every nature and wherever situ- ate, to my children, equally, provided that the share of any child who prede- ceases me or dies on or before the thirtieth day following my death shall be distributed to his or her issue, per stirpes, living on the thirty-first day following my death, and in default of any such then-living issue, such share shall be added to the share or shares for my other children. FOURTH: I direct that the share of any beneficiary under the age of twenty-five (25) years shall be held, IN TRUST, however, by Nickolas J. Mallios, as Trustee, to hold said share for the benefit of each said beneficiary ~nder the age of twenty-fLve (25), upon the following terms and conditions: A. To pay the income and so much of the principal as may, in the sole discretion of my Trustee, be necessary for the maintenance, support, medical expenses and education of each beneficiary. B. The amount to be paid for the benefit of any of said beneficiaries shall be determined from time to time by the need of each of said bene- ficiaries, and the amounts and times of said payments shall be deter- mined by such need. The said payments may be made by my Trustee direct- ly to each of the said beneficiaries, or to such of them as may be, in the sole opinion of my Trustee, of such age and ability to handle pro- perly the funds so paid to such beneficiary, or may be made by my said Trustee directly to the person having the custody and care of any of the said beneficiaries, or may be made by my said Trustee directly to any institution entitled to such payment by reason of services rendered or to be rendered to any of the said beneficiaries. C. To pay the accumulated income and principal then remaining in his hands to the said beneficiaries, upon each beneficiary's attaining the age of twenty~ive (25) years. D. Any and all payment or payments of any sum or sums, whether in cash or in kind, and whether for principal or income, payable to said beneficiaries, shall be made upon the sole receipt of the respective beneficiary to whom the payment is made, and free from anticipation, alienation, assignment, attachment and pledge, and free from control by the creditors of any such beneficiary. All shares of principal and income herein given shall be free from anticipation, assignment, pledge or obligation of any beneficiary, and shall not be subject to any exe- cution or attachment. E. In the event of the renunciation, death, resignation or inability to act for any reason whatsoever of the said Nickolas J. Mallios, I nominate, constitute and appoint Farmers Trust Company as Trustee under the above terms and conditions. FIFTH: Should my wife predecease me or die on or before the thirti eth day following my death, I nominate, constitute and appoint Nickolas J. Mal~ lios guardian of the persons of my children. In the event of the renunciation, death, resignation or inability to act for any reason whatsoever of the said Nickolas J. Mallios, I appoint Athena Brellos guardian of the persons of my children. It is my express desire that my children shall not be separated. SIXTH: I nominate, constitute and appoint my wife, Polixeni (Jane) Mallios, Executrix of this, my Last Will and Testament. In the event of the renunciation, death, resignation or inability to act for any reason whatsoever of the said Polixeni (Jane) Mmllios, I nominate, constitute and appoint Nickola.' J. Mallios Executor of this, my Last Will and Testament. In the event of the renunciation, death, resignation or inability to act for any reason whatsoever of the said Nickolas J. Mallios, I nominate, constitute and appoint Athena Brellos Executrix of this, my Last Will and Testament. I hereby relieve my Executrix or her successor from the necessity of posting security in connec- tion with their duties as such in any jurisdiction in which they may be called upon to act, insofar as I am able by law to do so. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, consj~ing of two (2) t~ewritten .pages, each of which bears my signature, this /~7.~day of . .~. ~e'~ ', 1987. Signed, sealed, published and declared by the above-named Testator, Demetrios I. Mallios, as and for his Last Will and Testament, in the presence of us, who, at his request, in his sight and presence, and in the sight and presence of each other, have hereunto subscribed our names as witnesses. JOHNSON & SCHORPP ..~v~-~ ~ , ..~.~,~,.,~.~ w ~-~'~ -- CARLISLE, PENNSYLVANIA 17013 ~ ~ ,~ 8' Page 2 of 2 Pages LAW OFFICES LANDIS, BLACK, JOHNSON & SCHORPP CARLISLE, PENNSYLVANIA 17013 ACKNOWLEDGMENT CO~Ttt OF PENNSYLVANIA COON'rY OF CUMBERLAND SS. I, DH~ETRIOS I. MALLIOS , 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 mM free and voluntary act for the purposes therein expressed. Sworn or affirmed to and acknowledged the Testator, this before me by DEMETRIOS I. MALLIOS, day of A , 19 87. . Mallios Nota~ ~. -- COOK, Nofa~/Public A&7 Cc~:~'a]u ~[ori 2~:~,: ~3 Apri~ '~ 6, ] 990 ~FIDA~T COMMONWEALTH OF PENNSYLVANIA ) .. COUNTY OF CUMBERLAND ) SS. We, EDWARD L. SCHORPP and ~/¢~/~ z:". et r . ~ , 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 his Last Will; that Demetrios I. Mallios signed willingly and that he executed it as his free and voluntaryt act for the purpose therein expressed; that each of us in the hearing and sight of the Testator signed the Will as witnesses; and that to the best of our knowledge the Testator was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. ,, Swom~. or gffirmed to and subscribed to before me by EDWARD L. S(iqOP~PP and Fr~,?~, '~'LZ:~::~?:(7 , ~esses, ~is C~ ~y of ~.~_~, , 198'7. Wim~ ,,' ~dmr~ L. ~~ - z ., Nota~ ~blic CYNTHIA K. COOK, Nota~ Publi~ Carli::~e, C'Jn'da:cr~nd Co., Pa. My CommLc~on [;':~kez April i6, 199fl DEMETRIOS I. MALLIOS LAW OF~'IC~ LANDIS, BLACK. JOHNSON & SCHORPP CARLISLE, PENNSYLVANIA :36 SOUTH HANOVER GTREET F:\FILES\DATAFILE\ESTATES\ 10995-1 .notice.cert Name of Decedent: Date of Death: File No. To the Register: CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Demetrios I. Mallios September 8, 2003 21-03-0906 I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on or about February 6, 2004. Mrs. Polixeni (Jane) Mallios 59 Strayer Drive Carlisle, PA 17013 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: N/A Date: February 6, 2004 Signature Name Edward L. Schorpp, Esquire MARTSON DEARDORFF WILLIAMS & OTTO Ten East High Street Carlisle, PA 17013 (717) 243-3341 Attorneys for Personal Representative F:\FILES\DATAFILE\ESTATES\ 10995-1. notice.cert.2 AMENDED CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Date of Death: File No. To the Register: Demetrios I. Mallios September 8, 2003 21-03-0906 I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on or about February 6, 2004. Mrs. Polixeni (Jane) Mallios, individually, and as Guardian of Vasiliki D. Mallios 59 Strayer Drive Carlisle, PA 17013 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: N/A Date: February 6, 2004 Signature Name Edward L. Schorpp, Esquire MARTSON DEARDORFF WILLIAMS & OTTO Ten East High Street Carlisle, PA 17013 (717) 243-3341 Attorneys for Personal Representative : INHERITANCE TAX RETURN FILENUMBER COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE I o~,~.~ RESIDENT DECEDENT , 21 03 00906 HARRISBURG, PA 171~&~1 _ . ~ QOUN~ CODE YE~_ T~EDENT'S NAME (~ST, FIRST, AND MIDDLE INITIAL) ~ ~LLIOS, DgM~T~OS I. ~ ]9]-42-8337 o*T~ OF O~T. (UU-~V~.) O*TE O~ mm (uu.oo:v~.) ~ ;.~s "~...UST .~;iL~ ~ 09/08/2003 ; ]0/20/1952 REGISTER OF WILLS APPLICABLE) SURVIVING SPOUSE'S NAME ~S~: ~I~ST AN~ MIDDLE INITIAL~ ........ SOCAL SE~~~ ~[LIOS, ~AN~ ] 96 - 48 - ] 29 ~ 1. Odginal Return ~ 2. Supple~n~ai Return ~ 3. R~m~i~rRetu~(dategd~ ~dorto~2-~3:~ ~ 4. Limited Estate ~ 4a. Future Interest Compromise (date of death after ~ 5. Fede~l Es~te Tax Return Required 12-12.82) ~ 6. of De~dentwill) Died Testate (Attach copy ~ 7. copyDeCedentof Trust)Maintained a Living Trust (At,ch 0 8. Total Number of Safe Deposit Boxes D 9. Litigation Pro~eds Received ~ 10. Spousal PoveAy Credit (date of death be~een ~ 11. Election to tax under Sec. 9113(A)(AttachS~O) {AME COMPLETE MAILING ADDRESS Edward L. Schorpp, Esquire FIRM NAME (If applicable) Martson Deardorff Williams & Otto Ten East High Street 'E~LEPHONE NUMBER ........ Carlisle, PA 17013 717/243-3341 z 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) [] Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11 ) (1) 28,360.50 (2) None (3) 50,000.00 (4) None (5) None (6) None (7) None (9) 3,641.00 (10) (8) 78,360.50 (11) 3,641.00 (12) 74,719.50 13. made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13) 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) (14) 74,719.50 74,719.50 x .00 o 16. Amount of Line 14 taxable at lineal rate x ·~ i 17. Amount of Line 14 taxable at sibling rate x O ~ 18. Amount of Line 14 taxable at collateral rate x 19. Tax Due 20. [] (15) 0.00 .045 (16) .12 (17) .15 (18) Copyright 2000 form software only The Lackner Group, Inc. (19) 0.00 Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 59 Strayer Drive CITY Carlisle STATE PA zip 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) Total Credits (A + B + C) (2) 3. InteresFPenalty if applicable D. Interest E. Penalty Total InterestTPenalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. 0.00 0.00 0.00 0.00 (3) (4) (5) (5A) (5B) 0.00 Make Check Payable to: REGISTER OF WILLS, AGENT IIl'l PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; .................................................................................. b. retain the right to designate who shall use the property transferred or its income; .................................... c. retain a reversionary interest: or .................................................................................................................. d. receive the promise for life of either payments, benefits or care? .............................................................. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................................................... [] [] Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ......... [] [] Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ...................................................................................................................... [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. preparer other than the personal representative is ba.;~d on all information of which preparer has any knowledge. SIGNA~4~E OF PERSON RESP~SIB~.E FOR F'~.I~IGtI~TURN ADDRESS / ~'~.. ~ P __ I "Uf.A.-~~ Carlisle, ~O~ ~R~-O~N RESPONS'SLE FOR~L'NO RETURN ADDRESS DATE DATE SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE ADDRESS DATE ~~.~~~~/~ Ten East High Slleet Carlisle, PA 17013 ~ h/g/t/- For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [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 0% [72 P.S. {}9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable 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 0% [72 P.S. {}9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. {}9116 1.2) [72 P.S. {}9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. {}9116 (a) (1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. COMMONWEALTH OF PENNSYLVANIA · IH ERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER MALLIOS, DEMETRIOS I. 21 - 03 - 00906 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 willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE OF NUMBER DESCRIPTION DEATH 1 28,360.50 One-half interest in approximately 9.75 unimproved acres situate in South Middleton Township, Cumberland County, Pennsylvania, known as Parcel No. 40-12-0340-034. Value per assessment of 54020 x common level ratio of 1.05 (56,721). TOTAL (Also enter on Line 1, Recapitulation) 28,360.50 SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP or SOLE-PROPRIETORSHIP COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER MALLIOS, DEMETRIOS I. 21 - 03 - 00906 Schedule C-1 or C-2 (Including all supporting information) must be attached for each closely-held corporation/partnership interest of the decedent, other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-propnetorships. ITEM VALUE AT DATE OF NUMBER DESCRIPTION DEATH 1 One-third interest in Deer Lodge Partnership. Value pursuant to Agreement of Sale of Partnership 50,000.00 Interest, a copy of which is attached hereto TOTAL (Also enter on Line 3, Recapitulation) 50,000.00 COMMONWEALTH OF PENNSYLVANIA INHERiTANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPEN,'.'.'.'.'.'.~ & ADMINISTRATNE COSTS ESTATE OF FILE NUMBER MALLIOS, DEMETRIOS I. 21 - 03 - 00906 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: Bo ADMINISTRATIVE COSTS: Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid Attorney's Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Jane Mallios Street Address 59 Strayer Drive City Carlisle State PA Relationship of Claimant to Decedent Spouse Probate Fees Register of Wills of Cumberland County Zip 17013 Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Register of Wills, filing fee, inheritance tax return TOTAL (Also enter on line 9, Recapitulation) 3,500.00 131.00 10.00 3,641.00 REV-1513 EX+ (9-00) ~ SCHEDULE J COMMON~NEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER MALLIOS, DEMETRIOS I. 21 - 03 - 00906 RELATIONSHIP TO AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE Do Nat List Trustee~sl Io TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 Sane Mallios Spouse Entire Residue 59 Strayer Drive Carlisle, PA 17013 Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet I~o 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 F:kl;I LES ~DATAFILE~Rcal Estate\l 1107-ao$ Created: 2/19/04 9:09AM R~viscd: 3/22/~4 2:00PM AGREEMENT OF SALE OF PARTNERSHIP INTERESTS This Agreement is made and entered this ,~ dayof I??O~/tt4 ,2004, by and between JANE MALLIOS, Individually and as Executrix of the Estate of Demetrios I. Mallios, and CONSTANTINOS J. MALLIOS (herein, "Selling Partners") and NICKOLAS J. MALLIOS (herein, "Buying Partner"). WHEREAS, Nickolas J. Mallios, Demetrios I. Mallios and Constantinos J. Mallios heretofore conducted a certain restaurant business under the partnership name of Deer Lodge; and WHEREAS, the partnership acqUired personal property, both tangible and intangible, to include, but not be limited to, furniture, fixtures, equipment, bar goods, utensils, inventory, accounts receivable, goodwill and Pennsylvania Liquor License LID-15768; and WHEREAS, the parmership acquired certain parcels of real estate in the partnership name; and WHEREAS, the parties desire to dissolve the partnership whereby Deer Lodge, Inc., a Pennsylvania business corporation, all shares of which are owned by Buying Partner, shall purchase the respective interests of the Selling Partners in the partnership personal property; and WHEREAS, the Buying Partner desires to purchase the interest of the Selling Partners in the partnership real estate. NOW, THEREFORE, the parties hereto, intending to be legally bound hereby, agree as follows: 1. The Selling Parmers hereby assign to Buying Partner, his heirs, executors, administrators and assigns, all of their respective interests in all real property, belonging or owing to the Deer Lodge Partnership. 2. The Selling Partners hereby assign to Deer Lodge, Inc., its successors and assigns, all of their respective interests in all personal property, tangible or intangible, belonging or owing to the Deer Lodge Partnership. This sale shall include all furniture, fixtures, equipment, utensils, bar goods, inventory, accounts receivable, goodwill, Pennsylvania Liquor License LID-15768, and all other personal property, both tangible and intangible, located within the partnership real estate. 3. This sale shall be effective immediately upon all parties executing this Agreement. 4. Buying Partner shall pay to Selling Partners as the price or consideration of sale, the receipt of which is hereby acknowledged, the following sums: To Jane Mallios, individually and as Executrix: $50,000.00, to be allocated as follows: Partnership Real Estate: Relief of Partnership Debt: Furniture, fixtures, equipment: Pennsylvania Liquor License: Goodwill: $35,000.00 $8, 000.00 $ 3,000.0O $ 3,00O.O0 $1,000.00 to Constantinos J. Mallios: $50,000.00, to be allocated as follows: Partnership Real Estate: Relief of Partnership Debt: Furniture, fixtures, equipment: Pennsylvania Liquor License: Goodwill: $35,000.00 $8,OOO.OO $ 3,OOO.OO $ 3,OO0.00 $1,000.00 5. The Selling Parmers shall execute all papers and documents which are found to be necessary by the Buying Partner to effectuate the purposes of this Agreement. 6. Selling Partners hereby agree that Buying Partner shall be at full liberty to continue the business of the partnership as a corporation under the name of the Deer Lodge. 7. Buying Partner hereby agrees to indemnify Selling Partners and hold each of them harmless from any and all claims arising out of the partnership heretofore conducted, which liabilities Buying Partner hereby agrees to assume in full. 8. This Agreement shall bind the parties hereto and their respective heirs, administrators and assigns. IN WITNESS WHEREOF, the parties have duly executed this Agreement the day and year first above written. w!Tvl ss: EST6,TE OF DEMETRI,~ I. MALLIOS ~//~a~e Mallios,'Execu~x - Selling/)m'tner ?~f~e Mallios, Individually- Selling Partner Nickolas J. ~4P~l~o~ 2 ]~"ying Partner Deer Lodge, Inc.,,,/ ,~, j.~al,[. ~~ '~ Nickolas los, President LAW OFFICES LA]x/DIS, BLACK, DHNSON &. SCHORPP ~LISLE, PENNSYLVANIA 1701 LAST WILL AND TESTAMENT OF Dt~4ETRIOS I. MALLIOS I, Dt~ETRIOS I. ~I~LLIOS, a legal resident of South Middleton Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking all other wills and codicils heretofore made by me. FIRST: I direct that all my just debts and funeral expenses, in- cluding my grave marker, shall be paid from the assets of my estate as soon as practicable after my decease. SECOND: I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of the administration of my estate. THIRD: I devise and bequeath the residue of my estate, of every nature and wherever situate, to my wife, Polixeni (Jane) ~4allios, provided she shall survive me by thirty (30) days. Should my wife, Polixeni (Jane) Mallios, predecease me or die on or before the thirtieth day following my death, I de- vise and bequeath the residue of my estate, of every nature and wherever situ- ate, to my children, equally, provided that the share of any child who prede- ceases me or dies on or before the thirtieth day following my death shall be distributed to his or her issue, per stirpes, living on the thirty-first day following my death, and in default of any such then-living issue, such share shall be added to the share or shares for my other children. FOURTH: I direct that the share of any beneficiary under the age of twenty-fi~e (25) years shall be held, IN TRUST, however, by Nickolas J. Mallios, as Trustee, to hold said share for the benefit of each said beneficiary under the age of twenty-five (25), upon the following terms and conditions: A. To pay the income and so much of the principal as may, in the sole discretion of my Trustee, be necessary for the maintenance, support, medical expenses and education of each beneficiary. B. The amount to be paid for the benefit of any of said beneficiaries shall be determined from time to time by the need of each of said bene- ficiaries, and the amounts and times of said payments shall be deter- mined by such need. The said payments may be made by my Trustee direct- ly to each of the said beneficiaries, or to such of them as may be, in the sole opinion of my Trustee, of such age and ability to handle pro- perly the funds so paid to such beneficiary, or may be made by my said Trustee directly to the person having the custody and care of any of the said beneficiaries, or may be made by my said Trustee directly to any institution entitled to such pa.~nnent by reason of services rendered or to be rendered to any of the said beneficiaries. C. To pay the accumulated income and principal then remaining in his hands to the said beneficiaries, upon each beneficiary's attaining the age of twenty~ive (25) years. D. Any and all payment or payments of any sum or sums, whether in cash or in kind, and whether for principal or income, payable to said beneficiaries, shall be made upon the sole receipt of the respective beneficiary to whom the payment is made, and free from anticipation, alienation, assignment, attachment and pledge, and free from control by the creditors of any such beneficiary. Ail shares of principal and income herein given shall be free from anticipation, assignment, pledge or obligation of any beneficiary, and shall not be subject to any exe- cution or attachment. F.. In the event of the renunciation, death, resignation or inability to act for any reason whatsoever of the said Nickolas J. Mallios, I nominate, constitute and appoint Farmers Trust Company as Trustee under the above terms and conditions. FIFTH: Should mywife predecease me or die on or before the thirti eth day following my death, I nominate, constitute and appoint Nickolas J. Mal- lios guardian of the persons of my children. In the event of the renunciation, death, resignation or inability to act for any reason whatsoever of the said Nickolas J. Mallios, I appoint Athena Brellos guardian of the persons of my children. It is my express desire that my children shall not be separated. SIXTH: I nominate, constitute and appoint my wife, Polixeni (Jane) Mallios, Executrix of this, my Last Will and Testament. In the event of the renunciation, death, resignation or inability to act for any reason whatsoever of the said Polixeni (Jane) Mallios, I nominate, constitute and appoint Nickola J. Mallios Executor of this, my Last Will and Testament. In the event of the renunciation, death, resignation or inability to act for any reason whatsoever of the said Nickolas J. Mallios, I nominate, constitute and appoint Athena Brellos Executrix of this, my Last Will and Testament. I hereby relieve my E~ecutrix or her successor from the necessity of posting security in connec- tion with their duties as such in any jurisdiction in which they may be called upon to act, insofar as I am able by law to do so. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, consi~ing of two (2) typewritten pages, each of which bears my signature, this j~?~y of ~~'~ , 1987. ~'D~n-~tw~i, ~ ~. Mallios Signed, sealed, published and declared by the above-named Testator, De~etrios I. Mallios, as and for his Last Will and Testament, in the presence of us, who, at his request, in his sight and presence, and in'the sight and presence of each other, have hereunto subscribed our names as witnesses. Page 2 of 2 Pages LAW OFFICES LANDIS, BLACK, INSON & SCHORPP 3LE, PENNSYLVANIA 17OI 3 ACKNOWLEDGMENT COb~4ONWEALTH OF PENNSYLVANIA ) .. COUNTY OF CUMBERLAND ) SS. I, DEMETRIOS I. MALLIOS , 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 the Testator, this "','~ ;:: day of COMMONWEALTH OF PENNSYLVANIA COUNTY OF OJ3.~ERLAND SS. We, EDWARD L. SCHOP~P and , 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 his Last Will; that Demetrios I. Mallios signed willingly and that he executed it as his free and voluntary act for the purpose 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 ~owledge the Testator was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. .; Sworn or affirmed to and subscribed to before me by ,,:?~ '~ ~,--- ;~.~. ..., EDWARD L. SfiHORPP , witnesses, this .'.,.',~:5 day of ~ ~' EAL)witnes§) ~ ,.~d~ar~l ~ Sq~p - Witfiess N°iaO ublic BUREAU OF TNDIVZDUAL TAXES INHERITANCE TAX DIVISION DEPT. ZnO601 HARRISBURG, PA 17118-0601 COMHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX EDWARD L SCHORPP ESQ NARTSON ETAL 10 E HIGH ST CARLISLE ~F:' DATE 09-1~-200q /;~i:- ,: ESYATE OF HALLIOS DATE OF DEATH 09-08-2005 FILE NU..E. 21 05-0906 '04 /i 0 TY CUM.ERLA.D 101 PA 17015 DEMETRIOS I HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 RETAIN LOWER PORTION FOR YOUR RECORDS '"~ CUT ALONG THIS LINE REV-15~7 EX AFP ¢01-03) NOTICE OF INHERITANCE TAX APPRAISEHENT~ ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF HALLIOS DEHETR~OS T FZLE NO. 21 05-09§6 ACN 101 DATE TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CH~GED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1 Real Estate (Schedule A) Stocks end Bonds (Schedule B) Closely Held Stock/Partnership Interest {Schedule C) Mortgages/Notes Receivable (Schedule D) 5 Cash/Bank Depos[ts/M~sc. Personal Property (Sch~duZe E) $ Jointly Owned Property (Schedul® F) 7 Transfers (Schedule G) 8. TotaX Assets APPROVED DEDUCTIONS AND EXEHPTIONS; 9. Funeral Expenses/Adm. Costs/Hiso. Expenses (Schedule H) 10. D~bts/MortBe~e Liabil~ties/L[ens (Schedule I) 11. Total Deductions 12. Net Velum of T~x Return (2) ($) (q) (5) (6) (7) Z8~$60.50 O0 50~000.00 O0 O0 O0 O0 19) (8) (10) .00 (11) (12) 15. NOTE: ASSESSHENT OF TAX: 15. Amount of Line lq at Spousal rate 16. Amount of Line lq taxable e~ Lineal/Class A rata 17. Aaount of Line iq mt Sibling rate 18. Amount of L~ne 1~ taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: i PAYH~NT RECEIPT DISCOUNT DATE NUMBER INTEREST/PEN PAID (-) Charitable/governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) Net Value of Estate Sub,eot to Tax (lq) If an assessment ~as issued previously, lines l~, ~5 and/or ~6, 17, refiect ~igures that include the total of ALL returns assessed to date. NOTE: To insure proper credtt to your account, submit the upper portion of th~s form with your tax payment. 78,560.50 IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 3.641.00 ?q,719.50 .00 7q,719.50 18 and 19 will (15) 7q,719.50 x O0 : .00 (16) .00 x 0qS= .00 (17) . O0 x 12 = . O0 (18) .00 x 15 = .00 (19)= . O0 AMOUNT PAID TOTAL TAX CREDIT I .00 BALANCE OF TAX DUEl .00 INTEREST AND PEN. .00 TOTAL DUE .00 ( ZF TOTAL DUE ZS LESS THAN $1~ NO PAYMENT IS REQUIRED. IF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE~ A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) ~. RESERVATION= PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMZN- lSTRAT[V£ CORRECTIONS: DISCOUNT: PENALTY: INTEREST; Estates of decedents dying on or before December 1Z, [9BZ -- if any future interest in the estate is transferred in possession or enjoyment to Class S (collateral) baneficleries of the decedent after the expiration of any estate for life or for years, the Comonweelth hereby expressly reserves the right to appraise and assess transfer Znheritance Taxes at the lawfu] Class B (collateral) rate on any such ~uture interest. To ~ulf]li the requirements of Section 21qO of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S. Section 9lqg). Detach the top portion of this Notice and submit with your payment to the Register of Mills printed on the reverse side. --Make check or mone~ order payable to: P~OZSTEE OF HZCL~ AGENT A refund of e tax credit, which was not requested on the Tax Returnt may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at the Office of the Register of Nills/ any of the 21 Revenue District Offices/ or by calling the special Z4-hour answering service for forms ordering: 1-aOO-S&Z-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-q47-3020 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as sheen on this Notice oust object within sixty (60) days cf receipt of this Notice by: --written protest to the PA Depart~aent of Revenue, Board of Appeals, Dept. ZaZOZI~ Harrisburg~ PA 171Za-ZOZl, --election to have the ~attar determined at audit of the account of the personal representativa~ OR --appeal to the Orphans' Court. OR Factual errors discovered on this assessment should bm addressed in eritJng to: PA Department of Revenue~ Bureau of Individual Taxas~ ATTN: Post Assessment Review Unit~ Dept. Z80601~ Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for m Res]dent Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (~) calendar months after the dacedent's death~ a five percent (SZ) discount of the tax paid is mllowed. The 15Z tax amnesty non-participation panaIty is computed on the total cf the tax and interest assessed, and not paid before January lB/ [996, the first day after the end of the tax amnesty period. This non-participation penalty is aPpeaZabIe in the same manner and in the the same time period as you would appeal the tax and Interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes ahich became delinquent before January 1/ 1982 bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164. Ail taxes which became delinquent on and after January l, 19az w111 bear interest at a rata which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates For 1982 through ZOO4 ara: Interest Daily interest Daily Interest Dally Rate Factor Year Rate Factor Year Rate Factor lox ~ l'f'~-1991 "-tiT-- ~ ~ --tJZ--- .000z47 16~ .00043a 199z 9z .000z47 zooz &z .oool&4 11z .000301 1993-1994 7Z .000igZ ZOO] 5Z .0001S7 13Z .000356 1995-X99B 9Z .000247 ZOO4 qZ .OOOllO lOZ .000Z74 X999 ?Z .O00XDZ 10X .O00Z?~ ZOO0 ?Z .O00ZDZ 1983 1984 1985 1986 1987 --Interest is calculated INTEREST = as follows: BALANCE OF TAX UNPAID X NUHBER OF DAYS DELTNQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent ail/ reflect an interest calculation to fifteen [IS) days beyond the date of the assessment. If payment ]s made after the interest computation date shown on the Notice, additional interest must ba calculatad. REGISTER OF WILLS OF CUMBERLAND COUNTY STATUS REPORT UNDER RULE 6.12 (For Resident Decedents Dying After July 1, 1992) Name of Decedent: Date of Death: FileNo.: DEMETRlOS 1. MALLIOS September 8, 2003 21-03-0906 Social Security No. : 191-42-8337 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes x No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: LL OC./,~:: LLJ :.. (--.' c. G~: Un_' C-).: C~:', u; ': cc. o c) LL' LL 3. If the answer to No. I is Yes, state the following: en ..:T N a. Did the personal representative file a final account with the Court? Yes No x b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes No x Spouse was Executrix and sole beneficiary; therefore, no accounting was necessary. d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Signatur~4# Name: Edward 1.. Schorpp, Esquire Address: MARTSON DEARDORFF WILLIAMS & OTTO Ten East High Street Carlisle, P A 17013 (717) 243-3341 Counsel for personal representative Datff:. Ja~~t-YaL;l2005 1.._, _._._'.' 1- !.~,-:.: Cl C'>l '..-- (", g-If~ C)_L E o F:\FILES\DAT AflLEIEST A TESI10995. lsrep ;r: ...::;C: -., .r.> = = .,.... Estate of MALLIOS DEMETRIOS I Late of SOUTH MIDDLETON TOWNSHIP ORPHANS' COURT DIVIS COURT OF COMMON PL CUMBERLAND COUNTY PE~"'NSYL VANIA ~----- Estate No.: 21-03-00906 Date: 10/17/2005 NO.: 21-03-00906 SCHORPP EDWARD L 10 EAST HIGH STREET CARLISLE PA 17013 ,... NOTICE OF FAILURE TO FILE STATUS REPORT AND REQUEST TO CONDUCT A HEARING PURSUANT TO RULE 6.12, SUPREME COURT ORPHANS' COURT RULE Personal Representative: MALLIOS POLIXENI(JANE) Personal Representative Counsel: SCHORPP EDWARD L Date of Decedent's Death: 9/08/2003 Date of Delinquency Notice: 9/08/2005 The undersigned, Glenda Farner Strasbaugh, Clerk of Orhans' Court, in accordance with rule 6.12, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court Division, Court of common Pleas of Cumberland County, that neither the above named personal representative nor their counsel, have filed with the Register of Wills or Clerk of Orphans' Court, his/her Status Report required by Rule 6.12, Supreme Court Orphans' Court Rule, and that the requisite notice, pursuant to Rule 6.12, Supreme Court Orhans' Court Rules, was given by the Clerk of Orphans' Court on 8/09/2005 and that the ten (10) day notice to file the status report has expired. Accordingly, in accordance with Rule 6.12 the Court is hereby notified of such delinquency and the undersigned requests that a Court conduct a hearing to determine whether sanctions should be imposed upon the delinquent personal representative or their counsel. cc: File Pereonal Representative Counsel G~~f~t Clerk of Orhans' Court '..I A hearing is scheduled for November 21, 2005 a~OO AM in Courtroom NO.2. If the Status Report is f~~prio~ to the hearing date, the hearing will automatic.~lY be can9~11ed. /" I /' . /' & ," / ..... /"""'\.. Edge .. ayley~J. LI, C) LU c:; CL LL. (.::_) a U_.1 C:'. 0- S~ I; . rr Register of Wills of Cumberland County STATUS REPORT UNDER RULE 6.12 ~~>~/~.r -- /", ~;9'" L /o~ Name of Decedent: Date of Death: ~,o~~.e &? ~ '3 ./ Estate No.: 6?/ -O:S - ~966 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion ofthe administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes..P2l No 0 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. I is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes 0 No pel b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes Q( No 0 c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be file4 with the Clerk of the Orphans' Court and may be attached to this report. Date: /4 'eX )"'O..s- ~<~/~~ Signature .6~~.t> L. ~ij~~P ~C~ ~/f>dS""" DI't? 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