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FAMILY AGREEMENT ~~~
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This Agreement entered into this 25a' da of Febru y ``'
Roger G. Heller in his capacity as Executor under the wil~dated July 9,1 006,eof
Glenroy G. Heller, Deceased, and Roger G. Heller and Evelyn Heller, residuary legatees
of the estate. For purposes of this agreement, when Roger G. Heller is referred to in his
fiduciary capacity, the term "Executor" will be used and, when he is referred to in his
individual capacities, he will be referred to by his first and last names.
BACKGROUND
1. Glenroy G. Heller ("Decedent") died on March 19, 2007, a resident of 1149
Myerstown Road (Dickinson Township), Gardners, Cumberland County, PA, leaving a
will dated July 19, 2006.
2. Decedent's will was admitted to probate by the Register of Wills of
Cumberland County on March 29, 2007, and letters testamentary were issued to Roger G.
Heller as Executor.
3. In his will, Decedent named his son, Roger G. Heller, and his daughter-in-law,
Evelyn Heller, as sole beneficiaries of his estate, thus the residuary legatees.
4. The Executor advertised the grant of letters Testamentary, prepared and filed
an Inventory of Decedent's property and prepared and filed a Pennsylvania Inheritance
Tax Return and federal and state income tax returns and paid the appropriate taxes
thereon.
5. The Executor has paid all the general legatees and all the taxes, debts and
expenses of the estate known to them, and they have no knowledge of any unpaid claims,
absolute or contingent, which may be asserted against the estate nor do they have any
reason to believe there are any such claims.
6. The Executor has distributed the net assets of the estate to Roger G. Heller and
Evelyn Heller the residuary legatees named in the will.
7. A statement reflecting all estate receipts, disbursements and distributions are
annexed here to as Exhibit A.
8. The Executor, Roger G. Heller and Evelyn Heller all desire that this Family
Agreement make unnecessary the filing an accounting in the Orphans' Court Division of
the Court of Common Pleas of Cumberland County.
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NOW THEREFORE, intending to be legally bound, the parties do hereby:
1. Waive the filing of an account of the administration of the estate in any court;
2. Declare that the undersigned have each examined the attached informal
account (and statement/schedule of distribution) of the Executor; finds it to be true and
correct in all particulars; accept and approve it with the same force and effect as if it had
been prepared and filed with, audited, adjudicated and confirmed absolutely by a court of
competent jurisdiction; and as if the balance of principal and income had been awarded
by the Court in accordance with the statement/schedule of distribution;
3. Warrant that the beneficiaries named in the informal account and
statement/schedule of distribution are the sole remaining parties in interest in the estate
and entitled to receive the entire distribution thereof in accordance with the informal
account and Statement/Schedule of Distribution;
4. Warrant that the undersigned know of no outstanding and unsatisfied claims
against the estate;
5. Approve the distribution of the balance of principal and income shown in the
informal account and statement/schedule of distribution to the persons set forth therein;
6. Absolutely and irrevocably release and discharge the Executor, and his heirs,
personal representatives, successors and assigns of and from any and all actions,
liabilities, claims and demands relating in any way to his administration of the estate and
distribution in accordance with the informal account and statement/schedule of
distribution and without a court accounting and adjudication;
7. Agree to refund to the Executor any amount of the undersigned's distribution
which exceeds the amount to which the undersigned are entitled as the Executor shall
determine;
8. Agree to indemnify and hold harmless, the Executor, and his heirs, personal
representatives, successors and assigns, from and against any claims, liabilities, loss or
expense (including costs and counsel fees) arising from any cause whatsoever, which the
Executor may incur as a result of the administration of the estate and its distribution in
accordance with this agreement including, but not limited to, any liability for any federal
estate taxes, Pennsylvania Inheritance tax or any other death taxes, and any federal or
Pennsylvania income taxes, and Pennsylvania personal property taxes, together with any
interest and costs incidental thereto, relating in any way to the estate and also including,
but not limited to, any assets received or payments or distributions made by reason of any
negligence or mistake of law or fact.
9. Roger G. Heller, individually and as Executor waives any right of
reimbursement for any loans made to the Estate from the Estate or any of its
beneficiaries.
2
1N WITNESS WHEREOF the parties set their respective hands and seals the first day
written above.
~.- ~ _ , ~~
ss Rog r G. Heller (Beneficiary)
' ess Evelyn Hell r (Beneficiary)
i es
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Rog • G. Heller (Executrix)
INFORMAL ACCOUNTING
ESTATE OF GLENROY G. HEELER
RECEIPTS OF PRINCIPAL
Fiduciary
Cash or Certificates of Denosit• Acquisition Value
Cash
PNC (Savings) 8'08
PNC (checking) 1,939.85
Ameriprise Investments 6,477.00
40,676.49
Real Estate
1149 Myerstown Road, Gardners, PA 145,000.00
Other:
Various Household items 1,000.00
1992 Buick automobile 3,900.00
Total Inventory $ 199,001.42
Receipts Subsequent to Inventory
Refunds (Erie Auto Ins., Comcast) 306
16
Railroad Death Benefit .
Refund (Shipley Oil) 1,079.30
Excess proceeds Sale of Real Estate 896.02
Refunds (Erie Home Ins. & Fin. Div.) 13,548.87
401
85
Unun Life Ins. .
Refund (Mutual of Omaha) 879.36
Refund (Pa Dept. of Rev.) 160.26
Proceeds from Auction 429.91
Other 922.00
Loan from Executor 10,000.00
Loan from Executor 22,070.00
Total Subsequent Receipts $ 50,693.73
TOTAL RECEIPTS OF PRINCIPAL $ 249,695.15
4
DISBURSEMENTS OF PRINCIPAL
Debts of Decedent
04/10/07 MetEd
12.49
05/09/07 MetEd
12.79
4/10/07 Carolyn R. McQuillen, Taxes 305.05
Total Debts 330.33
Administration Expenses
04/02/07 Cumberland County Law Journal 75.00
04/10/07 Diversified Appraisal Services 300.00
05/0/07 The Sentinel (Legal adv) 158
81
06/13/07 Register of Wills (Inheritance tax) .
8
500
00
06/13/07 Register of Wills (Inheritance tax) ,
.
22 070.00
02/24/10 J. Buckley costs
Probate fees :Register of Wills 560.00
Register of Wills (tax return) 15.00
Register of Wills (agreement) 15.00
590.00
Total Expenses 31,693.81
Fees & Commissions
04/03/07 Joseph D. Buckley (partial fee) 5
000
00
06/04/07 Joseph D. Buckley (partial fee) ,
.
1
000
00
08/19/08 Joseph D. Buckley (partial fee) ,
.
6
900
00
09/03/09 Joseph D. Buckley (partial fee) ,
.
2
000
00
02/24/10 Joseph D. Buckley (partial fee) ,
.
600.00
Total fees 15,500.00
Total debts, expenses and fees 47,524.14
5
Distributions to Beneficiarv
07/09/07 Roger Heller and Evelyn Heller
division of personal (Tractor and garden tools) 1,000.00
07/09/07 Roger G. Heller (partial distribution) 79 000.00
07/09/07 Evelyn Heller (partial distribution) 79,000.00
04/09/08 Roger G. Heller (partial distribution) 20 000.00
04/09/08 Evelyn Heller (partial distribution) 20 000.00
Total Distributions 199,000.00
Other
04/01/08 Roger G. Heller (partial payment of loan)* 922.00
02/25/10 Roger G. Heller (partial payment of loan)* 2,249.01
Total 3,171.01
TOTAL DISBURSEMENTS 249,695.15
PRINCIPAL BALANCE ON HAND
BALANCE REMAINING
0.00
*Roger G. Heller loaned funds to the Estate on two separate occasions for a total of
$32,070.00. He received two partial payments on these loans totaling $3,171.01. He and
Evelyn Heller have reconciled any amounts owing Roger Heller between themselves and
Roger G. Heller waives any and all right for reimbursement from the Estate.
6
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX
INHERITANCE TAX DIVISION STATEMENT O F ACCOUNT
PU BOX 280601
WIRRISBURG pA 17128-0601
REV-16D7 IX AFP (12.08)
DATE 01-05-2009
ESTATE OF HEELER GLENROY G
DATE OF DEATH 03-19-2007
FILE NUMBER 21 07-0305
JOSEPH D BUCKLEY COUNTY CUMBERLAND
1237 HOLLY PIKE ACN 101
CARLISLE PA 17013 Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment.
CUT ALONG THIS LINE ~- RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1607 EX AFP C12-08) ~~~ INHERITANCE TAX STATEMENT OF ACCOUNT ^**
ESTATE OF HEELER GLENROY G FILE N0. 21 07-0305
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN CIN THE NAMED ESTATETESHOWN BEL W009
IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 11-24-2008
PRINCIPAL TAX DUE:
PAYMENTS (TAX CREDITS):
PAYMENT
DATE RECEIPT DISCOUNT (+)
NUMBER INTEREST/PEN PAID (-)
06-13-2007 CD008286
07-14-2008
CD010007 447.37
08-19-2008
CD010166 .00
12-09-2008
CD010615 987 68-
.UO
* IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN tl,
NO PAYMENT IS REQUIRED.
AMOUNT PAID
8,500.00
151.83
22,070.00
155.75
29,907.36
TOTAL TAX CREDIT
3D,337.27
BALANCE OF TAX DUE 429.91CR
INTEREST AND PEN. .00
TOTAL DUE 429.91CR
IF TDTAL DUE IS REFLECTED AS A "CREDIT" ICR),
YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
PAYMENT: Dotach the top portionof this Notice and subnit with your payaent Wade payable to the naae and address
Drinted on the reverse side.
If paynent Sf for a RESIDENT DECEDENT. sake check or honey order payable to:
Register bt Willa, Agent
If paypent if for a NONRESIDENT DECEDENT, ^ake check or honey order payable to:
CommoOwealth of Yeggeylvada
Failure to pay the tax, interest. and penalty due nay result in the filing of a lien of record in the
aDProoriate county. or the issuance of an Orphan's Court citation.
REFUND CLR): AAVDlicationafor~Refundt ofwPannsylvania InheritancenandaEstateeTax"rIREV-1313)9uACDlicetionsparelaveilable
gnline at avenue state oa us, arty Register of Wills or Revenue Distri et Office, or Eros the Departnent's
24-hour answering service for foras orders: 1-800-362-2050; services for taxpayers with special hearing and/or
speaking needs: 1-800-447-3020 CTT only).
REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Departaent of Revenue. Bureau
of Individual Taxes. ATTN: Post Assessaant Review Unit. P.O. Box 280601. Narrisburpr PA 17128-0601. phone
C717) 787-6505.
DISCOUNT: If any tax duo is paid within three (3) calendar ngnths after the decedent's death, a five percent C5X) discount
of the tax paid is allowed.
PENALTY: The 15X tax ennesty non-perticivetion penalty is coaputed on the total of the tax and interest assessed, and not
paid before January 18. 1996, the first day after the end of th• tax annesty period.
INTEREST: Interest is charged be0inning with first day of delinquency. or nine I9) nonths and one I11 day from the data of
death, to th• date of Daynent. Taxes which becane delinquent before January 1. 1982 bear interest at the rate of
six (6X] percent per annun calculated at a daily refs of .000164. All taxes which becane delinquent on and after
January 1. 1982 will bear interest at a rata which will vary froa calendar Year to calendar Year with that rate
announced by the PA Departnent of Revemre. Rates for Years 1982 through 1999 can be found in the Pennsylvania
Resident Instruction Booklet. (REV-1501). the Pennsylvania Non-resident Instruction Booklet CREV-1736) or on the
Pennsylvania Dept. ofRavenue web site www.revenu6.state.Da.us. The applicable interest rates for 2000 through 2008 era:
Interest Daily Interest Daily
Interest Deily Year Rate Factor
Year Rate Factor Year Rate Factor
gX .000247 2002 6X .000164
2000 BX .000219 2001
.000110 2005 5X .000137
2003 5Y. .000137 2004 4X ,000192
2006 7Y. .000192 2007 8X .000219 2008 7X
2009 5Y. .000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax beeoaes delinquent will reflect an interest calculation to fifteen I15) days
beyond the data of the assessnent. If paynen! is ^ade after the interest coaputation data shown on the
Notice, additional interest oust be sal culated.
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PROOF OF PUBLICATION
State of Pennsylvania, County of Cumberland
Tammy Shoemaker Classified Advertising Mier , of The Sentinel, of the County
and State aforesaid, being duly sworn, deposes and says that THE SENTINEL, a
newspaper of general circulation in the Borough of Carlisle, County and State
aforesaid, was established December 13u,1881, since which date THE SENTINEL has
been regularly issued in said County, and that the printed notice or publication
attached hereto is exactly the same as was printed and published in the regular editions
and issues of THE SENTINEL on the following day(s)
Avri113 20 27 2007
COPY OF NOTICE OF PUBLICATION
Affiant further deposes that he/she is not
interested in the subject matter of the
aforesaid notice or advertisement, and that
all allegations in the foregoing statement
as to time, place and character of
p blication are true.
Sworn to and subscribed before me this
01st day of M_ a_ y 2007.
Notary P is
My commission expires: ~~l ~~g
COMMONWEALTH OF RENNSYLVANIA
Notarial Seal
Chistlna L. WoUe, Notary PtaVllo
CarNele 90M11. CIll11l)e1f3110 COWI~r
My OomnAssior- Expres Sept 1.2008
Mamba. PermsytvaMa Asaodaaon Of Notaries
PROOF OF PUBLICATION OF NOTICE
IN CUMBERLAND LAW JOURNAL
(Under Act No. 587, approved May 16, 1.929), P. L.1784
COMMONWEALTH OF PENNSYLVANIA :
COUNTY OF CUMBERLAND ~ ss.
oregoing
statements as to time, place and character ofpublication are true.
Lisa Marie Coyne, Esquire, Editor of the Cumberland Law Journal, of the County and
State aforesaid, being duly sworn, according to law, deposes and says that the Cumberland Law
Journal, a legal periodical published in the Borough of Carlisle in the County and State aforesaid,
was established January 2, 1952, and designated by the local courts as the official legal
periodical for the publication of all legal notices, and has, since .ianuary 2, 1952, been regularly
issued weekly in the said County, and that the printed notice or publication attached hereto is
exactly the same as was printed in the regular editions and issues of the said Cumberland Law
Journal on the following dates,
viz:
April 13, 20, 27, 2007
Affiant further deposes that he is authorized to verity this statement by the Cumberland
Law Journal, a legal periodical of general circulation, and that he is not interested in the subject
matter of the aforesaid notice or advertisement, and that all allegations in the f
Heller, Qlea~T d., decd.
Late of Dickinson Township.
Executor. Roger G. Heller c/o
The Law Offices of Joseph D.
Buckley, 1237 Holly Pike. Caz-
llsle, PA 17013, (717) 249-2448.
Attorney: Joseph D. Buckley,
Esquire. 1237 Holly Pike,
Carlisle. PA 17013.
Marie Come, itor
SWORN TO ANl) SUBSCRIBED before me this
27 day of _ Agri 1 2007
NOTARIAL SEAL "
LOTS E. SNYDER, Notary PubNc
Carlisle Boro, Cumberland County
My Commission Expires March 5, 20l)9