HomeMy WebLinkAbout04-05-10 la ^6 ^II^^
REV-1500 Ex (06-05) OFFICIAL USE ONLY
PA Department of Revenue County Code Year FileNumber
Bureau of Individual Taxes INHERITANCE TAX RETURN
PO BOX 280801
Harrisburg, PA 17128-0801
RESIDENT DECEDENT 21 08 1260
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
178 16 6119 12 09 2008 01 09 1922
Decedent's Last Name Suffix Decedent's Frst Name MI
DeSilvestri Margaret E
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's Frst Name MI
Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
f~ 1. Original Retum o 2. Supplemental Retum (~ 3. Remainder Retum (date of death
prior to 12-13-82)
D 4. limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Retum Required
death after 12-12-82)
f~ 6. Decedent Died Testate [~ 7. Decedent Maintained a Living Trust ~ S. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
p 9. Utigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 11. Election to tax under Sec. 9113(A)
between 12-31-91 and 1-1-95) (Attach Sch. O)
CORRESPONDENT - Thls section must be completed. All Correspondence and ConfldenBal Tax Information Should be Directed to:
Narrle Daytime Telephone Number
Robert R. Church, Esq. 717 255 8059
Frm Name (If Applicable)
Keefer Wood Allen & Rahal, LLP
Frst line of address
P.O. Box 11963
State ZIP Code
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Second line of address
City or Post Office
Harrisburg
Correspondent's a-mail address: rchurch@keeferwood.com
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WILLS USE~Y
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D7~E FILED (V .~
PA 17108-1963
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the bestof my knowledge and belief,
it is true, correctand complete. Declaration of the preparer otherthan personal representative is based on all information of which preparer has any knowledge.
SIGN RE OF PERSON RESPONSIB E FO FILING RETURN DATE
~Q~ .0 3. s _ ad ~ ~,
A ~' /' ~ • ~~lts~~-. rid ~~a ~9 - 919 r~-~2~ -~, ~
SIGNATURE OFPREFj14RE]iIOJrF1~R~ EPRESE TATIVE • /• ~ Q~~f~ ~ ~' Zd /~
ADDRESS Robert R. Church, Esq.
P.O. Box 11963, Harrisburg, PA 17108-1963
PLEASE USE ORIGINAL FORM ONLY
Side f
L i o ^a ^I i ^^ l a ^a ^I 1 ^^ J
Rev-1500 D(
Decedent's Name: Margaret E. DeSilvestri
RECAPITULATION
1. Real estate (Schedule A) ......................................... 1.
2. Stocks and Bonds (Schedule B) .................................... 2.
3. gosely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) • • • • • • 3.
4. Mortgages&NotesReceivable (Schedule D) ••••••••••••••••••••••••••• 4.
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule ~ • • • • • • • • • 5.
Decedent's Social Security Number
178 16 6119
0.00
0.00
0.00
0.00
476,658.48
6. Jointly Owned Property (Schedule F) D Separate Billing Requested ... • . • 6. O.OO
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property O.OO
(Schedule G) 0 Separate Billing Requested ..... • 7.
e. Total Gross Assets (total Lines 1-7) ................................ s. 476,658.48
9. Funeral Fx enses & Administrative Costs Schedule H ............ 9. 34,835.06
P ( )........
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .... • .. • • • • • • • • 10. 39,244.09
11. TotalDeductlons(totalLines9&10) •••••••••••••••••••••••••••••••• 11. 74,079.15
12. Net Value ofEstate(Linet3minusLinell)........•...•.••••••••••••••• 12.
13. Charitable and Governmental BequestslSec 9113 Trusts for which
an election to tax has not been made (Schedule J) . • • . • .. • • • . • • • • • • • • • • • • 13.
14. Net Value Subject to Tax (Line l2 minus Line l3) ....••••••••••••••••••• 14.
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
O
OO
(a)(1.2) X .00 . 15.
1s. Amount of Line 14 taxable 5 000
00
at lineal rate X .045 .
+ 16.
17. Amount of Line 14 taxable O
OO
at sibling rate X .12 . 17.
18. Amount of Line 14 taxable 397 579
33
at collateral rate X .15 . 18•
19. TAX DUE .................................................... 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Slde 2
~ ^~ ^^I ^^ I ~ ^a ^^I ^^
402,579.33
0.00
402,579.33
0.00
225.00
0.00
59,636.90
59,861.90
O
Rev-1500 EX Page 3
Decedent's Complete Address:
Fle Number
21 08 1260
DECEDENTS NAME
Mar aret E. DeSilvestri DECEDENTS SOCIAL ECURITY NUMBER
178-16-6119
STREET ADDRESS
22 Count Club Place West
CITY
Camp Hill STATE
PA ZIP
17011
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19) (1) 59,861.90
2. Credits/Paymerns
0
00
.
A. Spousal Poverty Credit
B. Prior Paymerns 10,000.00
C. Discourn 0.00 Total Credits (A+ B + C) (2) 10,000.00
3. Interest/Penalty if applicable
0
00
.
D. I merest
E. Penalty 0.00 Total Irnerest/Penalty (D + E) (3) 0.00
4. If Llne 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
FIII In oval on Page 2, Line 20 to request a refund. (4)
5. If Line 1 + Une 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 49,861.90
Erner the interest on the tax due.
A (5q) 0.00
.
Erner the total of Line 5 + 5A. This is the BALANCE DUE.
B (5B) 49,861.90
.
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a retain the use or income of theproperrytransferred;,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ^
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 paymerns, benefits or care? • • • • • • • • • • • • • • • • • • • • • • • • ^
2. If death occurred after December 12, 1982, did decedent transfer property within one year
of death without receiving adequate consideration? .................................... ^
3. Did decedent own an in trust for" or payable upon death bank accourn or security at his or her death? ^
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property
which cornainsabeneficiarydesignation? •••••••••••••••••••••••••••••••••••••••••• ^
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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. Sect. 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)
peroern [72 P.S. Sect. 9116(ax1.1)(ii)]. The statue does not exempt a transfer to a surviving spouse from tax, and the statutory requiremerns 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 parern, or a stepparern of the child is zero (0) percent [72 P.S. Sect. 9116(ax1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedern's lineal beneficiaries is four and one-half (4.5) peroern, except as noted
in 72 P.S. Sect. 9116(1.2) [72 P.S. Sect. 9116(a)(1)].
The tax rate imposed on the rret value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. Sect. 9116(a)(1.3)]. A sibling
is defined, under Section 9102, as an individual who has at least one parern in common with the decedent, whether by blood or adoption.
REV-1508 EX+(8-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCETAXRETURN ''.
RESIDENTDECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF FILE NUMBER
Margaret E. DeSilvestri 21 08 1260
include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Scheduel F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Decedent's 50% remainder interest in the Testamentary Trust (the "Trust") 400,000.00
established under the Last Will of her mother, Mabel Reigle, who died in
1966. The other 50% remainder beneficiary is the Decedent's nephew, Roger
Pleva. The Trustee is BNY Mellon. The Trust was established under the
mother's Will to own a parcel of commercial real estate, which was sold in the
Spring of 2008, thereby causing the termination of this Trust. However,
termination and distribution of the Trust was delayed for various reasons,
including a dispute with the Decedent's nephew over his percentage share of
the trust corpus. Following negotiations, he agreed to equal division of the
Trust's residue, in exchange fora $5,000 share of the Decedent's 50%
interest in the Trust. BNY Mellon, as Trustee, subsequently distributed the
trust property on March 17, 2010 and the Decedent's Estate received
$409,768.36, which included interest earned after the date of the Decedent's
death. Copies of the relevant documents are attached.
The Executor hereby requests abatement of all interest due for the
Decedent's inheritance tax because the Estate had no funds available until
the distribution from the Trust was made on March 17, 2010.
2 Members 1st Federal Credit Union Checking Account #328423-11
3 Members 1st Federal Credit Union Savings Account #328423-00
4 2008 Form 1040 Refund
5 Uncashed Social Security checks for the months August, 2008 through
December 2008
6 12008 Form PA-40 Refund
65,113.54
5.00
8,628.44
1, 741.00
1,170.50
TOTAL (Also erner on line 5, Recapitulation) I 476,658.48
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX+(10-OB)
COMMONWEALTH OF PENNSYLVANIA
INH E RITANCE TAX RETU RN
RESIDENTDECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Margaret E. DeSilvestri 21 08 1260
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL IXPENSES:
1 Neill Funeral Home, Inc. 3,662.00
12/19/08 cremation
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission Paid:
2. Attorney Fees 28, 000.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
See schedule attached 3,173.06
TOTAL (Also enter on line 9, Recapitulation) 34,835.06
(If more space is needed, insert additional sheets of the same size)
Estate of: Margaret E. DeSilvestri
Schedule H, Part 6 -Administrative Costs
Miscellaneous Expenses
Item
Number Description
7 UHAUL -moving expense
8 Brooks Bello
cleaning service for apartment
9 Howard C. Gale Dev. Co., Inc.
Dec. 2008 rent expense
10 Robert E. Rankin, Jr.
wash windows in apartment
11 Montour Home Comfort Services
10/6/08 heating fuel
12 Pennsylvania American Water
Nov. and Dec. 2008 water
13 William Heffner
replacement of inside door at apartment
14 Stehr's
8/5/08 pst control
15 V. Fleming Tax & Accounting Service
2007 tax return preparation
16 Keefer Wood Allen & Rahal, LLP
attorneys' disbursements to March 31, 2009
17 Attorney's estimated disbursements to complete administration
Page 2
21 08 1260
Amount
77.66
60.00
585.00
90.00
795.15
52.10
321.61
37.10
80.00
574.44
500.00
TOTAL. (Carry forward to main schedule) ...... 3,173.06
REV-1512 EX+(12-03)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENTDECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
- -
ESTATE OF FILE NUMBER
Margaret E. DeSilvestri 21 08 1260
Report debts Incurred by decedent prior to death which remained unpaid as of date of death, including unrelmbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 2008 Form PA-40 ES tax payment, paid post-mortem 2,000.00
2 ~ 2008 Form 1040 ES tax payment, paid post-mortem ~ 10,000.00
3 Debbie Lupold, Treasurer 11.00
2008 personal taxes
4 Verizon 453.91
Sept. through Dec. telephone expense
5 PPL Electric Utilities 206.78
Nov. and Dec. 2008 electric expense
6 I Comcast I 36.91
Nov. and Dec. cable expense
7 Keefer Wood Allen & Rahal, LLP 23,335.49
pre-mortem attorney fees and disbursements for guardianship litigation and
trust matters
8 James Duryea Cameron, Esq. 200.00
6/23/08 legal expense
9 Steve C. Nicholas, Esq. -attorney fees and disbursements re: guardianship 1,620.00
litigation
10 James L. Walsh, Esq. -attorney fee and disbursements re: guardianship 1,380.00
litigation
TOTAL (Also enter on line 10, Recapitulation) I 39,244.09
(If more space is needed, insert additional sheets of the same size)
REV -1513 EX+(9-00)
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA ( BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
Margaret E. DeSilvestri 21 08 126 0
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBE NAME AND ADDRESS OF PERSONS RECEIVING PROPERTY Do Not Llst Tru s OF ESTATE
i TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
transfers under Sec. 9116(a)(1.2)]
Cynthia D. Meyers f/k/a Cynthia D DeSilvestri daughter-in-law 5,000.00
1115 Green Street
Harrisburg, PA 17102-2920
Anna K. Bailey Friend 397,579.33
18 Central View Road
Dillsburg, PA 17019
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LIN ES 15 TH ROUG H 18, AS APPROPRIATE, ON REV-1500 COVER SH EET
ii NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 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
(If more space is needed, insert additional sheets of the same size)
LAST WILL AND TESTAMENT
OF
MARGARET E. DeSILVESTRI
I, MARGARET E. DeSILVESTRI of 22 Country Club Place West,
Camp Hill, Cumberland County, Pennsylvania 17011, declare this to
be my Last Will and revoke any Will or Codicil previously made by
me.
ITEM I: I direct that all expenses of my last illness and
funeral shall be paid from my residuary estate as soon as
practicable after my decease as a part of the expense of the
administration of my estate.
ITEM II: 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, without
apportionment.
ITEM III: I give, devise and bequeath the sum of Five
Thousand and 00/100 ($5,000.00) Dollars to my daughter-in-law,
CYNTHIA D. DeSILVESTRI of 1115 Green Street, Harrisburg,
Pennsylvania providing that she shall-survive me by thirty (30)
days.
ITEM IV• I give, devise and bequeath all the rest, residue
and remainder of my estate of every nature and wherever situate,
to my friend, ANNA K. BAILEY of 18 Central View Road, Dillsburg,
Pennsylvania 17019, providing that she shall survive me by thirty
(30) days.
IT_ EM V: I hereby authorize and empower my Executrix
hereinafter named to sell all of the real property and any or all
of the personal property not specifically bequeathed herein,
which I may own or to which I am entitled at the time of my
death, in the sole di order of Cou ty at esuchltimet o r times and
public sale, without an
upon such terms as the said Executrix shall deem proper for the
thereby
best interests of my estate or of my beneficiaries,
converting the same into cash. I further authorize and empower my
said Executrix to execute, ackno~ledge and deliver all proper
writings and deeds of conveyance ,and transfer thereof.
ITEM VI: The principal and income of any bequests created
hereunder shall be free from anticipation, assignment, pledge or
obligation of any beneficiaries and shall not be subject to an
execution or attachment or to voluntary or involuntary
alienation.
ITEM VII: I appoint my friend, ANNA K. BAILEY, Executrix of
this m Will. Should ANNA K. BAILEY be unable to serve as
Executrix for any reason, I then appoint my attorney, STEVE C.
NICHOLAS, Esquire, Executor of this my Last Will.
ITEM VIII: I direct that my Executrix or her successors
shall not be required to give bond for the faithful performance
of their duties in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
this 29th day of September 2005.
RG ET E. Des VESTRI
A
2
~ 4 -
The preceding instrument, consisting of this and two (2)
other typewritten pages, identified by the signature of the
Testatrix, MARGARET E. DeSILVESTRI, was on the day and date
thereof signed, published and declared by MARGARET E.
DeSILVESTRI, the Testatrix therein named, as and for her Last
Will, in the presence of us, who, at her request and in her
presence and in the presence of each other, have subscribed our
names as witnesses hereto.
rte- ~ aec~-
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o f P~~ ~' " ~ ~ ~~ Z
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3
ACKNOWLEDGMENT
COMMONWEALTH OF PENNSYLVANIA
. SS.
COUNTY OF DAUPHIN
I, MARGARET E. DeSILVESTRI, the Testatrix 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; and that I signed it
willingly and as my free and voluntary act for the purposes
therein expressed.
Sworn to or affirmed and acknowledged before me by MARGARET
E. DeSILVESTRI, Testatrix, this 29th day of September 2005.
R ET E. DeSIL STRI
C~~:~,~11~,,.~~-~.
Notary Public
Y..
COMMONWEALTH OF PENNSYLVANIA
NOTARIAL SEAL
CHRISTINA L. NICHOLAS, Notary PubNc
Lower Paxton Twp., Qauphin County
Comrnitelon Ex irea Jury 20, 2009
4
COMMONWEALTH OF PENNSYLVANIA
, SS.
COUNTY OF DAUPHIN '
WE, the undersigned, witnesses whose names arefiednaccooding
oin instrument, being duly quali
attached or foreg g resent and saw the
to law, do depose and say that we were p
Testatrix, sign and execute the instrument as aer thate each
voluntary act for the purposes therein expresse ,
witness in the hearing and sight of the Testatrix
subscribing
and that to the best of our
signed the Will as a witness;
the Testatrix was at that time 18 or more years of
knowledge,
age, of sound mind and under no constraint or undue influence.
Sworn to or affirmed and subscribed before me by the
undersigned witnesses, this 29th day of September 2005.
Witness
Witness
C'~~~I~ ~-----
Notary Public
COMMOr'~WE LTH OF PENNfI/L.VANIA - .
NOTARIAL SEAL
CHRISTINA L. NICHOLAS, Notary Public _ -
LtriC wp., l~i~i^ t,,ouMy ~ _ - -- - _
June 20, 2009
LJl,7lJ LJLh L"1 LJI~L~LJ L`7LJ 'L• I!JLJ 'L7' ELI L•7l"J t~l~i'r~ica3rs~:i~y.rtfl .i.•na ~• ti .• •.~.,i:,,,~»e~ ;inr~r~rir~r.~rir~r
uuu ul.~Lt71~1~~1~'JIJ I~Lyi~LyLh~
~] '
J
5 123 L-S
J
' - BNY Mellon, N A:
~
BNY MELLON 11:0 FS
~
~
J Check No.: 11254814 ~
~ ~
~ Pay Four hundred nine thousand seven hundred sixty eight and 36/1.00 Dollars ~
~ To the Order Of Date
03/17/10 A ' ount
$409
768
36
ESTATE OF MARGARET E DES(LVESTRI ,
. ~
~ C/O ANNA K BAILEY, EXECUTOR ~
~
P.O. BOX 11963
HARRISBURG, PA 17108 1963
~ -
I ~AUihonzed.5ignature
NoC.Y-slid AfterSix;Monihs ~
~
r
II'OOi~2548L411' ~:O~~OOL234~: 29 992 811'
`~
BNY MELLON
Account Number and Name
Transaction Explanation
BNY Mellon, N.A.
Check No.: 11254814
Date Amount -
03/17/10 $409,768.36
Batch Transaction No. Portfolio Amount
Account Administrator
101704186N6 CK 2410
REIGLE MABEL R TNV 157
AMT OWED PER FAMILY SETTLEMENT AGREEMENT
LESS UNACCOUNTED LEGAL FEE & TAX RESERVE
Detach and Retain this Statement For Your Records
3 PRINCIPAL $409,768.36
JACQUELYN STECK-KAFES
2a of 25 PHIL THIS PORTION IS NON-NEGOTIABLE
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
BAILEY ANNA K
18 CENTRAL VIEW ROAD
DILLSBURG, PA 17019
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
REV-1162 EX111-961
NO. CD 01 1726
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
fold
ESTATE INFORMATION: SSN: 178-16-6119
FILE NUMBER: 2108-1260
DECEDENT NAME: DESILVESTRI MARGARET E
DATE OF PAYMENT: 09/ 10/2009
POSTMARK DATE: 09/09/2009
couNTY: CUMBERLAND
DATE OF DEATH: 12/09/2008
REMARKS:
SEAL
CHECK# 1019
101 ~ $10, 000.00
TOTAL AMOUNT PAID:
S 10, 000.00
INITIALS: JN
RECEIVED BY: GLENDA EARNER STRASBAUGH
REGISTER OF WILLS
TAXPAYER
St
MEMBERS 1St
AEDERALCREDIT UNION
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
Estate of: MARGARET DESILVESTRI
Date of Death: 12/09/2008
Social Security Number: 178-16-6119
328423-00
04/24/2008
$5.00
$.00
$5.00
None
328423-11
05/09/2008
$65,109.97
$3.57
$65,113.54
None
BERS 1ST FEDERAL CREDIT UNION
~_~~~.
Danielle A. Kline
Insurance Services Specialist
July 28, 2009
5000 Louise Drive P.O. Box 40 Mechanicsburg, Pennsylvania 17055 (800) 283-2328 wwwmemberslst.org
__ _ _ r
CODICIL
I, MABEL R. REIGLE, of the Borough of Camp Hill, Cumber-
land County, .Pennsylvania, do make and publish this writing as
a Codicil to my Last Will and Testament executed June 1~+, 1y62.
ITEM 1. I hereby amend Item 5 of my said 4lill so that
it will read as follows:
A11 the rest, residue and remainder of my
estate, both real and personal, I give, devise and
bequeath to The Harrisburg Plational Bank and Trust
Company, the Trustee hereinafter named, in trust
nevertheless, to hold, manages invest and reinvest
the same, to collect the income, and to pay over the
net income in at least quarterly installments, one-
half to my daughter, Margaret E. UeS;i.lvestri, now of
Camp Hill, Pennsylvaniag one-fourth to my daughter,
Kathryn A. Fleva, of Camp Hill, Pennsylvania; and one-
fourth to my daughter, Ethel A1. Peigle, of Camp Fii11,
Pennsylvania, or to their issue by representation
if any of my children dies before me or during the
existence of this trust. If any of my children dies
without issue during the existence of this trust, I
direct that her share should be paid to the surviving
children or their issue. I direct that the aforesaid
trust shall terminate upon the death of my last sur-
viving child of oresaid, or upon the sale and conveyance
of the filling station and restaurant property located
at the northwest corner of 32nd and Market Streets,
Camp Hill, Pennsylvania, whichever event occurs first.
c~' 4
Upon termination of the aforesaid trust, the principal
then remaining shall be divided one-half to my daughter,
Margaret E. DeSilvestri; one-fourth to my daughter,
Kathryn A. P1eva; and one-fourth to my daughter, Ethel
M. Reigle, o.^ to their issue by representation if any
of my children is then deceased. If any of my children
dies without issue during the existence of this trust,
I direct that her share should be paid to she surviving
children or their issue.
ITEM 2. I hereby nominate, constitute and appoint my
daughter, Margaret E. DeSilvestri, of Camp Hill, Pennsylvania,
as Co Executor with The Harrisburg I~atiorial Bank and Trust
Company to carry out the terms of this Wi11, both Executors
to hive all the powers and duties and to be subject to all of
the provisions set forth in my said Will.
In ail other respects I hereby reaffirm and republish
my Last 4Ti11 and Testament executed June 14, 7.962.
IN WITNESS WHEREOF, I have hereunto set my hand and
seal this _~_ day of May, A.D. 1964.
,.
(SEAL)
G Signed, sealed and delivered ('
in the presence of:
G. p /?
~~ts.' .
L. ~~.
~h'
~ ;+^ ~ ' _
f
SST WILL A~iD TEST~E~1,T,
I, Mt~BEL R. REIGLE, of the Borough of Camp .Hill,
Cumberland County, Pennsylvania, do make, publish and declare
this to be my Last Will and Testament, hereby revoking and
making void all prior wills, codicils, and other testamentary
dispositions: by me at any time made.
ITEM 1. I direct my Executor hereinafter named to
pay, as soon as conveniently can be done after my decease, a1"1
my dust debts, the expenses of my last illness and burial, and
the cost of suitably marking my grave.
I'PEM 2. I direct that all estate, inheritance, and
succession taxes that may be imposed by the United States of
a~merica, by the Commonwealth of Pennsylvania, or by any other
state of the United States, whether levied upon the estate which i
:;~
passes under this my will or upon any other estate which comes
into being by reason of my death, shall be paid out of the ~.i
principal of my general estate to the same effect as if said {
.;
taxes were expenses of administration; and that all legacies, -'
devises and other gifts of principal and. income made by this
i
my will or by any codicil hereto shall be free and clear of al"l ,
such taxes. In the absolute discretion of my Executor, such
taxes may be paid Immediately or their payment may be postponed
on future or remainder interests until the time when possession ~`
thereof accrues to the legatee or beneficiary. It is my intention A
1.
that all inheritance or estate taxes levied as a result of my
death on property number 30Q5 Market Street, Camp Hill, Pennsyl-
vania, shall be paid as directed aforesaid.
`;
. 34g
ITLM 3. I give, devise and bequeath all my personal1
effects, including wearing apparsl, jewelry, silverware, linens,
tiouseholdfurniture and furnishings, equally to my three children,
Margaret E. DeSilvestri, of Baltimore, Maryland; Kathryn A.
Fleva, of Camp H111, Pennsylvania; and Ethel M. Reigle, of Comp
Hill, ~'ennsylvania, or to their issue by representation if any
of my children ,dies before me.
ITEM 4. I give, devise and-bequeath my d•::~lling known
as ~ North 30th Street, Camp Hill,. Pennsylvania, subject to the
,payment of any mortgage indebtedness, to my daughter, Margaret
E. DeSilvnstri, of Baltimore, Maryland.
ITF~I ~. All the rest, residue-anal remainder of my
estate, both real and personal, I give, devise and bequeath toy
The Harrisburg Nationa:L Bank and. Trust Company, the Trustee
hereinafter named, in trust nevertheless, to hold, manage, in
vest and reinvest the same, to collect the income, and to pay
over the net income in at least quarterly installments equally
to my three children aforesaid, or to their issue by represen-
tation if any of my children dies before me or during the
existence of this trust. If any of my children dies without
issue during the existence of this trust, 7 direct that her
share should be paid to the surviving children. or their issue.
I direct that the aforesaid trust shall terminate upon the
death of my last surviving child txforpsaid, or upon the stile
and conveyance of the filling station and restaurant property
located at the northwest corner of 32nd acid Market Streets,
Camp Hill, Pennsylvania, whichever event occurs .first. Upon
-2-
r
. 34~
~.
.~., ^+r~m w+F.~y~.-,r~,°ur,';~.„^*.~,.,-:e..k~'7'.r -•:~'-r~*z;..~rtiry ~n rw~. ;,x- M,:.~. :re~M m~i~~ ""-.r~^".^k~ a,oa,. ,.„_ __ _
l.1 ~. anu .....,. ~.
,y
termination of the aforesaid trust, the principal then remaining
shall be divided equally among my children then living, or to
their issue by representation if any of my children is then
deceased. If any of my children dies without issue during the ~~ ,
c ,,
existence of this trust, I direct that her share should be paid
l:
to the surviving children or their issue.
It is my desire that the filling station and restaurant
property aforementioned shall be held intrust and leased in
order to provide .income for my three children but I hereby
empower my Trustee to sell the aforesaid property if it is
desirable or wise to do so, on such terms and conditions and
for such a price as it deems desirable, but said sale shall take
place only after consultation between my Trustee and my three ~
children, and only after my daughter, Margaret E. DeSilvestri,°
r r d reef that m
consents in writing to said .,ale. I fu..the i y
Executor and Trustee shall consult with my three children in
connection with any lease of the said filling station a.nd
restaurant property.
r
ITEM 6. The principal of this trust and the income
I
therefrom shall be free from the control, debts, liabilities
.and engagements of the beneficiaries hereLtnder, or anyone
beneficially interested herein, and shall not be subject to
assignment, liens, attachments, executions, sequestrations, I
or claims of any-sort whatsoever against them.
ITEM 7. The Executor and Trustee shall not be
responsible for, liable for, or charged with any loss or de-
preciation that may arise from said trust estate, or any other t :;:
securities and real estate purchased by it forming any part of ':
I
~,
1 ~,-
-3-
... 343
,_ .
this trust estate hereby created, it being expressly understood
that the Executor and Trustee shall be liable for gross negligence
only.
ITEM 8. The Executor and Trustee at its election,
but it shall not. be under any obligation to do so, may make
advances and borrow money on Bach terms and conditions, at any
time or times, .for such purpose as it mr~y deem desirable or
proper for the improvement, protection or preservation of my
trust estate, or for the payment of any taxes which may be
levied on or payable out of my estate, such as inheritance or
Federal Estate taxes. For the repayment of such advances, with
interest, the Executor and Trustee shall have a lien upon the
trust estate, and for sums so borrowed may issue its note or
notes as Executor and. Trustee and secure the repayment by
mortgaging or p7_edging any part or all of the trust estate.
ITEM 9. I hereby nominate, constitute and appoint
The Harrisburg National Bank and .Trust Company, with its main
office at Harrisburg, Pennsylvania, us Executor to carry out
tY:z terms of this will, as Trustee to carry out the trust herein
set forth, and as Guardian for any minors who may inherit under
the terms of this will or the trust herein set forth. I also
appoint said banY. as Guardi~xn for my daughter, Ethel M. Reigle,
in the event that the trust has terminated before her death.
I confer upon my Executor, Trustee and Guardian the following
powers and authority in addition to any others conferred under
i this will or by law:
(a) To retain any asset which I may otm
at my decease, whether or not said
asset is a legal investment for trust
--~-~ -
. 3~4
,- T
:mac
funds under Pennsylvania law.
(b) To .sell at public or private sale, on
such terms and conditions as it may
deem desirable, any real or personal
property constituting my estate,
subject to the provision that the
filling station and restaurant property
shall not be sold without consultation
between The Harrisburg Nationa,i Bank
and Trust Company and my three children.
(c) To lease any real estate which I may
own at my decease, on such terms and
conditions, for such periods of time,
as it may deem fitting and proper,
bearing in mind that I desire the
filling station and restaurant property
to be a source of income for my children
during their lifetimes.
(d) To pay out of principal to the extent
necessary, such portions as it-may in
its sole discretion deem fitting rand
proper, for the health, welfare,.edu-
cation and maintenance of any per. sons
who may bE~ beneficiaries off' the trust
herein set forth. Said portions of
principal so used shall be charged
against the share. of such beneficiary
or her issue upon the termination and
distribution of the trust assets.
(e; To make alterations, repairs and addi-
tions to, and to erect improvements.
upon my real estate, together with
the power to borrow money to do so if
necessary.
IN WITP3ESS WHEFECF, I have hereunto set my ildnd and
1~~, day of June, A.D. 1962.
seal this
y~ ,/~ r
~~..~~ (.SEAL )
Signed, se died, published and declared by M~-BEL R.
C' -
~,~w ,
N,,~1gS: i
REIGLE, the testatrix above named, as rsnd for her Last Will and
Testament in the presence of us, who, in her presence, at her
-5-
3~5
request, and in the presence of each other, hive hereunto set
our names ~s witnesses.
~J ~
.~ ~
• l V
~- i ~ pennsylvan~a
,~~ ~ DEPARTMENT OF REVENUE
March 9, 2010
Robert R Church
210 Walnut Street
P O Box 11963
Harrisburg, Pa 17108
Re: Estate of Margaret E
DeSilvestri
File Number 2108-1260
Dear Attorney Church:
This is in response to your letter of March 4, 2010 concerning the inheritance tax
return due in the above referenced estate.
Since it is apparent that you will be unable to file a tax return in the near future, the
estate record will be placed in an informal hold status for an additional period of six (6)
months so that the department will initiate no enforcement activity until September 9,
2010. At the end of that period we would ask that you contact us to provide an updated
status for our file. The return may be filed at any time during the informal hold period.
Kindly note that this action will avoid the imposition of a penalty for failure to make a
timely return. However, it does not prevent interest from accruing on any tax remaining
unpaid after the delinquent date.
Thank you for your cooperation, and, if I may be of any further assistance, please
feel free to contact my office.
Bureau of Individual Taxes 15`h Floor Strawberry Square I Harrisburg, PA 17128 1717.787.6505 I www.revenue.state.pa.us
Supervisor
Inheritance Tax Division
IfulmerCa~state. pa.us
COO P~7
IN THE COURT pF COMMON PLEAS OF CUMBERLAND COUNTY
COIVIMONWEALTI-I OF PENNSYLVANIA
ORPHANS" COURT DIVISION
In the matter of the Estate of
MABEL R. REIGLE, No. 2871 of 1966
Deceased
ADDENDUM TO
FAMILY SETTLEIVIENT AGREEMENT
WHEREAS, BNY Mellon, NA., is the Trustee of the Trust under the Last Will and
Testament of Mabel R. Reigle .dated June 14, .1962 {hereafter the "Trust") and the Codici] to the
sanle dated May 4, 19.64; and.
WHEREAS the remaining beneficiaries of the Trust are Margaret E. deSilvestri
{deceased] and Roger J, Pleva; and
WHEREAS the beneficiaries intended to enter into a Family Settlement Agreement for
the purpose of terminating and .distributing the Trust res, a copy of which is attached as Exhibit
"A"• and
WHEREAS the said Roger J. Pleva executed said Family .Settlement Agreemen# on
November 17, 2008 and his chi9dren as contingent beneficiaries executed the same shortly
thereafter, and
WHEREAS- the said :Margaret E. deSiIvestri died on December 9, 2008 and before she
could execute said Family:Settlement Agreement; and
WHEREAS .Anna K. Bailey has been appointed as Executrix of the ViWill of Margaret E.
deSilvestri by the Cumberland County Register of Wills to Cumberland County Estate No. 2:1-
2008-1260; and
WHEREAS certain questions have arisen as to the enforceability of the said Family
Settlement Agreementand as to 'the rights of the respective parties thereto concerning the Trust;
and
WHEREAS the said parties., intending to be legal bound, have entered into a certain .letter
.agreement dated July 22, 2009, a copy of which is attached as Exhibit "B" describing the
respective parties rights to the Trust res and as described as follows:
"The parties agree that the balance of the Trust fund. available for final distribution shall
be divided and paid as .follows:
1. an amount equal to one-half (112) of the said balance plus $5,000.00 shall
be paid to Roger J. Pleva; and
2. an amount equal to one-half (1/2) of said balance, less $5,00.0.00, will be
paid. to Anna K. Bailey, Executrix undex the Last Will and Testament of Margaret
E. deSilvestri.", and
WHEREAS .the Trustee has provided a statement of trust holdings available for
distribution dated November 3, 2009 which is attached hereto as Exhibit "C" and a subsequent
Statement of Holdings dated. January 4, 2010 which is attached hereto as Exhibit "D"
NOW THEREFORE, KNOW ALL BY THESE PRESENTS, that the undersigned does
incorporate and amend the original Family Settlement Agreement aril hereby requests .BNY
Mellon, NA.. to make distribution of the balance of the estate without the filing of an accounting
for audit and approval by the court having jurisdiction. The undersigned in consideration of the
payment and deliveryto them of the following:
1. To ROGER J, PLEUA, the -cash surn of FGUR HUNDRED AND
TWEN'I'I' THOUSAND FOUR HUNDRED SEVENTY FOUR.
DOLLARS AND TWENTY EIGHT -CENTS ($420,474.28); and
2. To ANNA K. BAILEY, EXECUTRIX under the Last Will and Testament
of Margaret E. deSilvestri, (deceased) the cash sum of FOUR HUNDRED
AND TEN THOUSAND FOUR HUNDRED SEVENTY FOUR
DOLLARS AND TWENTY EIGHT CENTS ($410,474.28)
the receipt of which is hereby acknowledged, for themselves, their heirs, personal
representatives, successors and assigns does remise, release, quit-claim and forever discharge
BNY Mellon, NA., individually and as Trustee aforesaid, their respective successors and assigns,
of and from all actions, suits, payments, accounts, claims and demands whatsoever or by reason
.thereof, and from .any suit, payment, claim or liability arising from the administration of the
Trust, including, but not limited to, the administration of any common trust -fund by BNY
Mellon, NA. or arising fronn any losses on investments including, but not limited to, investments
in any common trust fund administered by BNY Mellon, NA., and hereby agrees that any court
having jurisdiction may by its decree.discharge BNY lVlellon, NA..as Trustee.
The undersigned further agrees to indemnify and hold harmless BNY Mellon, NA., its
successors and assigns, from -and against any and all claims, loss, liability or damage which it
may suffer or to which it may be subjected by reason of the settlement of the account and the
distribution of the assets of the said Trust without approval of the court having jurisdiction. In
consideration of the distribution to the undersigned of the property described above, the
undersigned .agrees to pay BNY Mellon, N.A. any amount up to the value of the property that
may be necessary in the future to discharge any liabilities of the Trust.
2
The undersigned further declares that it is her/his/their intention to be legally bound by
the execution of this A.greeznent.
IN WITh7ESS WHEREOF, the undersigned have hereunto set his/her/their hand and seal.
WITNESS:
~~ Q c
''(, ANNA K. BATLEY, Executrix under the
Last Will and Testament of
MARGARET E. DESILVESTRI, deceased,
Beneficiary
Dated: ~a -, K a r~/ dam, 2 a l 0
ROGER J. PLEVA
Beneficiary
Dated:
r
EXHIBIT "A"
Original Family Settlement Agreement
TN THE COURT OF COMMON PLEAS OF CUMI3ERI~AND COUNTY
COMMONWEALTH OF PENNSYLVANIA
ORPX3ANS" COURT DIVISION'
In the matter of the Estate of
MABEL R. REIGLE, No. 2871 of 19G6
Deceased
FAMILI' SETTLEII~ENT AGREEMENT'
WHEREAS, BNYMellon, NA., is the Trustee of the 1'nist under the Last Will :and
Testament of Mabel R, Reigle dated June 14, ] 9fi2 a~~d the Codicil to the same dated May 4,
196A.
WHEREAS the said Mabel R. Reigle died on November 20, 1966 with her said zast 1Wi11
and Codicil being f led in the office of the Register of Wills in and for Cumberland County,
Pe~msylvania to Estate,No. 28'1.1 of 1966.
WHEREAS the said estate was administered acid .distributed as accounted for in the. First
and Partial Accotmt and Proposed Distribution of the Executor and Ti-usiee dated February 6,
l 974.
WHEREAS since said Account and .distribution, the sole principal asset held in trust was
a certain parcel of real property with the improvements thereon known and numbered as 3200
Market Stl•eet, being the northwest corner of 32"`~ and Market Streets, Camp Hill Borough,
Cumberland County, Pennsylvania 1701 1.
WHEREAS Item 5. of said Will states in part;
"] hereby empower my Trustee to sell the aforesaid property if it is
desirable or wise to do so, on such terms :and conditions aazd for such a
,price as it deems desirable, but said sale shall take place only -after
consultation between my Trustee and my three children and only after my
daughter, Margaret E. DeSilvestri, consents in writing to said sale.
WHEREAS the three (3) children of Mabel R. Reigle are Margaret E. DeSilvestri,
Kathryn A. Pleva (deceased and survived by Roger Pleva, her only child) and Ethel M. Reigle
(deceased without issue).
399593-1
WHEREAS after consultation with the surviving child and other heir(s) of Mabel R.
Reigle, and upon written consent of Margaret E. DeSilvestri, dated March 13, 2008, the Trustee
sold said real property on May 23, •2008 and in accordance with a certain Agreement of Sale
dated March 24, 2008 for the cash sum of $1,250,000.00.
WHEREAS Item ] . of said Codicil states in part:
"I direct that the aforesaid trust shall tenni.nate :upon the death of my last
st[rviving :child aforesaid, or upon t]ae sale and conveyance of the f hitig
station and restaurant property located at the northwest corner of ~2"d and
Market. Streets,'Camp:Hill, Pennsylvania, whichever occurs first:"
WHEREAS the surviving beneficiaries of the trust with vested interests axe Margaret E.
DeSilvestri and Roger Plena. Said beneficiaries by Agreement dated March 13, 2008, agreed as
follows:
" 3. As soon as practicable after the completion of the sale, the trust shall
termiztate and the entire net trust estate, whether income or principal,
shall be divided equally beriveen Margaret E. DeSih~estri (Margaret) and
Roger Plena (Roger),; and
4. The -trust shall be terminated inforn~alJy, with a Family Settlement
Agreetent prepared by my .office as .counsel for the Trustee. Margaret
and Roger each agree to waive a formal accounting. Margaret agrees to
execute th.e Family Settlement Agreement and Roger, together with each
of his children. (as contiatgent beneficiaries) agree to execute the Family
Settlement Agreement."
WHEREAS, BNYMeJlon, NA., as Trustee is willing to make such distribution upon
receipt of the release and indemnificationpronided for in ihis.Agreement.
WHEREAS Margaret E. DeSilvestri and Roger Plena have each .examined the attached
accounting (holdings statement dated 11/4/2005) and acknowledges that it is compete and
accurate, hereby waiving any tight to demand the filing of a formal accounting by BNYMe)Ion,
NA., and approves the acts and transactions of the Trustee in the administration of the Tn~st.
NOW THEREFORE, KNOW ALL BY THESE PRESENTS, that the undersigned does
hereby request BNYMellon, NA. to make distribution of the balance of the estate without the
filing of an accounting for audit and approval by the court having jurisdiction. The undersigned
in consideration of the payment and delivery to them of the following:
The cash sum of FJVE HUNDRED EIGHTEEN THOUSAND FOUR HUNDRED AND
NFNTY FOUR DOI,LAR.S AND THIRTY SEVEN CENTS ($518,494.37) +/- or SO%~ of the
entire net income and principal of the ttvst estate on th.e date of distribution. A statement of
holdings dated 11/4/2008 is attached hereto
39°593-1
the receipt of which is hereby acltnowledged, for themselves, .their heirs, personal
representatives, successors aa~d assigns does remise, .release, quit-claim and forever discharge
BIVYMeJIon, NA., individually and as Trustee aforesaid, their respective successors and assigns,
of and froru all actions, suits, payments, accounts, claims and demands whatsoever or by reason
thereof, and from any suit, payment, claim or liability arising from the administration of the
Trust, including, but not limited io, the administration of any eornroon trust fund by BNYMellon,
NA. or arising from any lasses on investments including, but not limited to, investments in any
common trust fund administered by BNYMellon, NA., and :hereby agrees that any court having
jurisdiction may by its decree discharge BNYMellon, NA. as Trustee.
The undersigned further :agrees to inden~n,fy amd hold harmless BNYMellon, .NA., its
successors and assigns, from and against any and .all claims, loss, liability or damage which it
may suffer or o which it may be subjected by reason of the settlement of the account and the
distribution of the assets of the. said Trust without approval of the court having jurisdiction. In
consideration of the distribution to the undersigned of the property described above, the
undersigned agrees to pay BNYMellon, N.A. -any amount up to the value of the property that
may be necessary in the futw•e to discharge any liabilities of the Ti~~st.
The undersigned further declares chat it is her/his/their intention to be legally bound by
the execution of this Agzeement.
IN WITNESS WHEREGF, the undersigned have hereunto set his/her/their hand and sea].
Witness:
MA:}ZGARlrT E. DESILVESTRI
Beneficiary
Dated:
l A-~.-.
~~
ROGER PL A
Beneficiary
Dated: ~ ~ ~ ~ 7y~~
399593-1
Witness:
~-~~ `" -
Tlalne; Richard C. Pleva
Non-Vested 155Ue O~RO er Pleva
Dated; 11-19 -~'~
Name; Dame ~. Pleva
Iron-vested iss~e~ ~ er PJeva
Dated: ~~~ G
Nan1e;
.Non-rested issue of Roger Pleva
Dated.:
39.9593-1
EXHZBZT cc$99
Letter Agreement Dated Juiy 21, 2009
~~~h ~ NL'AW OFFICE~~5^}~~n
t/1'4CN(~T/!//v ~ C~~'W Y~~
FRANItE9~RGER PLAGE
219 EAST MAIN ¢TREET
.P, O. (j0X 230
M ECHANICSBURG. PENNSYLVANIA 17055
717 691.7770
FAX 491.7772
July 22, 2009
Robert R, Church, Esquire
Keefer Wood p,,11en & Rahal, LLP
210 Walnut Street
P.O. Box 11963
Harrisburg, PA 17108-19.68
Re; Mabel R. Reigle Trust
Dear Mr. Church.;
m c ient, Roger J. Plena, .and your client,
As you .know, y
Anna K. Bailey, Executrix under the Last Wil and haveabeen of
tember 29, 20.05,
Margaret E. deSilvestr dated Sep
involved in a dispute celcRrnReigleeTrust~naThat disputeaarises
distribution of the Mab 23, 2008, and from
from the sale of the Trust real estate on May
2.0.08, before final
the death of Mrs. deSilvestxi an Drte~behave agreed orally to a
distribution of the Trust. The p
compromise resolution of the dispute ~eement~intwritingOSe of
this letter to document their-oral ag
The :parties agree thatutionbshallebefdvdeduandfpa~d as
available for final distrsb
follows:
1, an amountl~gbel a~doto-Roger(J/2Plevasaaddbalance,
plus $5,.000.00, sha P
2 , an amount equal to one-half (1_/21 of sai Cd balar_ce,
less $.5,000.00, will be paid to Anna K, Bailey, Executrix
under the Last Will and Testament of Margaret E.
deSilvestri.
This final distribution shall be accompl1~hedTbusteenandithe
Family Settlement Agreement to be prepared by
parties .hereto covenant and agree to join in the execution of
said Family Settlement Agreement. Tn additCourttapppovaleofasaid
to cooperate with the Trustee in obtaining
Family Settlement Agreement if such approval is determined to be
necessary.
In addition ('but not as part of the Family Settlement
Agreement), Mrs. Bailey agrees to make available to Mr. Plena the
Robert R. Church, Esquire
Page 2
July 22, 2009
following ,temsookepwataha1hsfg~andfatherasVmantleEclock; ands
grandfather's p hoto ra hs.
the collection of family p g p
This Agreement sha11 be legall~sb~ahas been executedrbyable
against the parties hereto as soon
both parties.
Ve "y trul ours,
Marlin R. McCaleb
MRM/eaf
AGREED TO B'Y
,~ r'
r' , , ~--
Rog eva Date
/ ^; ~ti~ z ~ ~ yC'
~., '~- Da t e
CR~nna'K. Bailey,
Executrix under the Last
Will and Testament of
Margaret E. degi3vestri
EXHIBIT "~"
Statement of Trust Holdings .dated November 3, 2QU9
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