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HomeMy WebLinkAbout03-0314PETITION FOR PROBATE and GRANT OF LETTERS £]Wale of t'~r'"[ I.~ou', $C ~2>O~.~X~ /O.~,O~ No. also ktt~wn as t ~,4wn C To: Deceased. Social SecuriO' No. I ~ Z Z~ Z.. .~2© ,~ The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the executOS' in the last will of the above decedent, dated 'To ~ ~/ I "3 and codicil(s) dated Register of Wills for the County of F--o,e,~ ~'~/4,-.~ ~ in the Commonwealth of Pennsylvania named ,19~ (state relevant circumstances, e.g. renunciation, death of executor, elc.) Decendent was domiciled at death in C, o ¢x ~ cc ~ .~ ~ 6~ County, Pennsylvania, with h'e'C last family principal residence at t-.l:5-~ ¢vl-e.~,-c~c,,..., ~r- C.~sv, o tr-~ ~,{~ (list street, number and muncipality) Decendent, then ~ years of age, died ~ ,,q r c-~ ~ '~OC> '~ Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: _~0~___~_~ Decendent 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: WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters '-17'. ~' ~-Y--O, w~ e- ~-U.B t ~--/ (testamentary; administration clt.~.; administration d.b.n.c.t.a.) theron. OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ~ COUNTY OF f ss The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of tim knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. Sworn to or affirmed and subscribed ,~ ",k ~ '~ ~z~~.~.-~.~ ~ before me this _. tr~':r,4t day of [ U * · ~- -, / q_/ Estate Of/2~/~ff , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated described therein be admitted to probate and filed of record as the last will of and Letters are hereby granted to _~_.a2:~, in consideration of the petition on FEES Probate, Letters, Etc .......... x~- ~3~ · /~. Shoi't Certificates( ) .......... $ Renunciation ................ $ TOTAL ~ Filed .~tO~./../.6. ~ .............. Register of Wi~ , ~ . ATTORNEY (Sup. Ct. I.D. No.) ADDRESS PHONE LAST WILL AND TESTAMENT OF MARY LOUISE BUCHIGNANI I, MARY LOUISE BUCHIGNANI, of Camp Hill, Cumberland County, Commonwealth of Pennsylvania, declare this to be my Last Will and hereby revoke all prior wills and codicils made by me. FIRST: I direct that all my just debts and funeral expenses by paid out of my estate as soon as practicable after my death. SECOND: I hereby authorized my hereinafter named Executor to sell and convert into cash, all property of my estate, real or personal, in order to make distribution, as hereinafter provided. THIRD: All the rest, residue and remainder of my estate, of whatever nature and wherever situate, I give, devise and bequeath to my son, JOSEPH F. BUCHIGNANI, of Camp Hill, Pennsylvania. FOURTH: Should my son, JOSEPH F. BUCHIGNANI, predecease me, die simultaneously with me or in a common disaster, or should he survive me by a period of less than thirty (30) days, then I give, devise and bequeath my entire estate of whatsoever nature and wherever situate, in the following manner: a. one-half to my sister-in-law, JOSEPHINE AIELLO, of Middletown, Pennsylvania; and b. one-half to my nieces, JOANNE AIELLO and CASEY AIELLO, of Highspire, Pennsylvania, share and share alike, or the entire amount to the survivor of the two. FIFTH: Should my sister-in-law, JOSEPHINE AIELLO, predecease me, die simultaneously with me or in a common disaster, or survive me by a period of less than thirty (30) days, that share that otherwise would be distributed to her shall pass instead to her issue, per stirpes and not per capita. SIXTH: I nominate, constitute and appoint my son, JOSEPH F. BUCHIGNANI, as the Executor of this my Will. Should he be unwilling to serve or should he be unable to serve for any reason, then I nominate, constitute and appoint my friend, DAVID GULBRANDSEN, as successor Executors of this my Will. SEVENTH: I confer on my Executor and successor Executor, in addition to those powers granted by law, the following powers to be exercised in a prudent manner and applicable to all property constituting a part of my Estate: A. Power to Invest: To retain, and to invest in, all forms of real and personal property, regardless of any limitations imposed by law on investments by fiduciaries, to exercise all the rights ordinarily belonging to the owner of or investor in such property, to register investments in the name of a nominee and to keep such property in such good order and repair as they deem expedient. 2 B. Power to Sell, Lease, Mortgage, etc. To sell at public or private sale, to exchange, to mortgage, to lease or to extinguish any mortgage, lease or loan for any period or periods of time, to repair, alter and improve any real or personal property upon such terms as to cash, credit or options as he in his sole discretion may deem appropriate and to do all things necessary or ordinary in achieving these ends, without liability on the part of any third party to see to the application of the funds given therefor. C. Power to Borrow, Pledge and Compromise. To borrow money from any source or sources, to pledge any assets as security therefor and to compromise claims. D. Power regarding Administrative Expenses. To treat administrative expenses either as income tax or as estate tax deductions, without regard to whether the expenses were paid from principal or income, and without requiring reimbursement. EIGHTH: My Executor and successor Executor, appointed in this my Will shall be excused from posting bond in all jurisdictions regardless of any law or rule of court to the contrary. NINTH: All bequeaths contained herein shall be delivered directly to the beneficiaries free from anticipation, alienation, assignment, attachment, and pledge, and free from control by the creditors of any such beneficiary. Such gifts shall not be subject to the assignment or anticipation or pledge by the beneficiary, or to execution, attachment, or any other process for the enforcement of judgments or claims of any sort against them. TENTH: All inheritance, estate, succession or transfer taxes, whether State, Federal or otherwise, or any other tax in the nature thereof, which may be payable by reason of my death, shall not be apportioned but shall be paid, together with any interest or penalties, out of my residuary estate as if such taxes were administration expenses. IN WITNESS WHEREOF, I, MARY LOUISE BUCHIGNANI, have hereunto set my hand and seal this 13th day of June, 1999, to this My Last Will and Testament. LOI~ISE BUCHIGNANI On the 13th day of June, 1999, Mary Louise Buchignani declared unto us, the undersigned, that the foregoing instrument was her Last Will and Testament, and she requested us to act as witnesses to the same and to her signature thereon. She thereupon signed this Will in our presence, we all being present at the same time, and we now, on the same date, at her request and in her presence and in the presence of each other, hereunto subscribel our names as witnesses. And each of us declares that we believe this Testatrix to be of sound mind and memory. COMMONWEALTH OF PENNSYLVANIA SS. I, MARY LOUISE BUCHIGNANI, Testatrix, whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. MARY LOUISE BUCHIGNANI Sworn or affirmed to and acknowledged before me, by Mary Louise Buchignani, the Testatrix, this 1~3 day of Notary Publ(~ , 1999. (SEAL) My Commission Expires: NOTARIAL SEAL STACEY L. FINK, Notary Public City of Harrisburg, Dauphin County My Commission Expires Feb. 19, 2000 6 COMMONWEALTH OF PENNSYLVANIA · COUNTY OF DAUPHIN · We, /!~Ma,,, ~. _~ ,and SS. the witnesses whose names are signed to the foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the Testatrix sign and execute the instrument as her Last Will and Testament; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses; and that to the best of our knowledge the Testatrix was at that time eighteen (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 ][b~J~C~/Q--~. ]7/g~F'/ffj{ , and ~ tr~. /~J~, this day of ~)F~t.~.,3 , 1999. Notary Public t/ (SEAL) My Commission Expires: 184819.1 7 MARY LOUISE BUCHIGNANI ECKERT SEAMANS CHERIN & MELLOTT, LLC ATTORNEYS AT LAW 213 MARKET STREET, 87H FLOOR HARRISBURG, PA 17101 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF MARY LOUISE BUCHIGNANI, Deceased Date of death: March 9, 2003 ORPHANS' COURT DIVISION No. 2003-0314 CERTIFICATION OF NOTICE UNDER RULE 5.6{a) To the Register, I certify that notice of beneficial interest 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 May 15, 2003: (attach additional sheets, if necessary) Name Joseph F. Buchignani Josephine Aiello Joanne (Aiello) Stains Casey Aiello Address 208 Senate Avenue, Apt. 220, Camp Hill, PA 17011 1465 Rosedale Avenue, Middletown, PA 17057 676 Eshelman Street, Highspire, PA 17034 676 Eshelman Street, Highspire, PA 17034 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: N/A Date: 0!7: ~q[~ tg ),~ ~O. (Signature) Name Address Telephone Thomas P. Gacki, Esquire 213 Market Street, 8th Floor Harrisburg, Pennsylvania 17101 717.237.6093 Capacity: [] Personal Representative _~X Counsel for Personal Representative {L0265427.1} COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280801 HARRISBURG, PA 17t28-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 21 COUNTY CODE 03 00314 YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Buchignani, Mary L 182- 22- 7008 DATE OF DEATH (MM-DD-YEAR) t DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE ,~-^~L,~-/~uu~, ~u '~' ' "'~'~"-'"'.0_~. !_0.?/.~.0_.0~,RViViNG SPOUSE, S'NAME j, ~0e4~/c2~o7LTl~,~Dnl,~ REGISTER OF WILLS ( DDLE IN T AL) SOCIAL SECURITY NUMBER N/A, [] 1. Original Return ['-] 2. Supplemental Return E] 3. Remainder Return (dateof death prior to 12-13-82) iThomas P. Gacki hE~ N--X~7 4. Limited Estate [] 4a. Future Interest Compromise (dale of death after [] 5. Federal Estate Tax Return Required 12-12-82} 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Atlach 0 8. Total Number of Safe Deposit Boxes of Will) copy of Trust) 9. Litigation Proceeds Received [] 10. Spousal Povedy Credit (date of death between [] 11. Election to tax under Sec. 9113(A) (Attach Sch O). COMPLETE MAILING ADDRESS Eckert, Seamans, Cherin & Mellott rELEPHONE NUMBER 717/237-6093 213 Market Street 8th Floor Harrisburg, PA 17101 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) [] Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (totat Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate(Line 8 minus Line 11) None · 3,911.04 None None 1,500.00 557.71 None 14,134.82 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax(Line 12 minus Line 13) .OFFICIAl.. USE ONLY (8) 5,968.75 14,134.82 insolvent (11) (12) (13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15.Amount of Line 14 taxable at the spousal tax rate. x .00 or transfers under Sec. 9116(a)(1.2) 16. Amount of Line 14 taxable at lineal rate 0.00 x .045 (15) (16) 17.Amount of Line 14 taxable at sibling rate x .12 (17) 18. Amount of Line 14 taxable at collateral rate x .15 (18) 19. Tax Due (19) 20. [] Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS Camp Hill 450 Meadow Drive STATE I ZIP PA I 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty (1) Total Credits (A + B + C) (2) Total Interest/Penalty (D + E) If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theOVERPAYMENT. Check box on Page 1 Line 20 to request a refund If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is theBALANCE DUE (3) (4) (5) (5A) (5B) 0.00 0.00 0.00 0.00 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 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 ether payments, 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 account or security at his or her death.?. ....... [] 4. 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. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN Joseph Buchignani SI~NATURI~OF PERSON RESPONSIblE FOR FILING RETURN ADDRESS 450 Meadow Drive DATE Camp Hill, PA 17011 / ~ . ~ ,. 0 ADDRESS DATE SIGNATURE OF PREPARER OTHER THA~'-~EPI;~J~NTATIVE ADDRESS 213 M DATE Thomas P. Gacki ~ '//'-/'7- . arket Street . Harrisburg, PA 17101 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 statutedoes not exempta 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 INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF Buchignani, Mary L IiFILE NUMBER 21 - 03- 00314 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE OF NUMBER DESCRIPTION UNIT VALUE DEATH 1 112 Shares PPL 34.92 3,911.04 TOTAL (Also enter on line 2, Recapitulation) 3,911.04 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Buchignani, Mary L FILE NUMBER 21 - 03- 00314 Include the proceeds of litigation and the date the proceeds were received by the estate~ll property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION Furniture and Household goods TOTAL (Also enter on Line 5, Recapitulation) VALUE AT DATE OF DEATH 1,500.00 1,500.00 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF Buchignani, Mary L FILE NUMBER 21 - 03- 00314 If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME A Joseph Buchignani ADDRESS 450 Meadow Drive, Camp Hill, PA 17011 RELATIONSHIP TO DECEDENT Son JOINTLY OWNED PROPERTY: LETTER ITEM :FORJOINT NUMBER, TENANT DATE MADE JOINT I DESCR PTION OF PROPERTY o llnclude name of financial institution and bank account numberl DATE OF DEATH I r~?~e I !or similar identifying number. Attach deed for jointly-held real VALUE O F AS SET I~ r,~'~=~-rl 9state.__ ........... "'"-' "-'"'l PNC Checking Account 5000777533 1,115.41 50% A 07/07/1997 DATE OFDEATH VALUE OF DECEDENT'SINTEREST 557.71 TOTAL (Also enter on line 6, Recapitulation) 557.71 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL--S& ADMINLSIRATNE COSTS ESTATE OF Buchignani, Mary L FILE NUMBER 21 - 03- 00314 Debts of decedent must be reported on Schedule I. ITEM ~ - NUMBER = DESCRIPTION FUNERAL EXPENSES: Neill Funeral Home AMOUNT 9,634.82 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 Eckert Seamans Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Joseph Buchignani Street Address 450 Meadow Drive City Camp Hill Relationship of Claimant to Decedent Probate Fees State PA Zip 17011 Son Accountant's Fees 1,000.00 3,500.00 6. Tax Return Preparer's Fees Other Administrative Costs TOTAL (Also enter on line 9, Recapitulation) 14,134.82 F~EV-1513 EX~' (9-00) ,~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Buchignani, Mary L FILE NUMBER 21 - 03 - 00314 NUMBER I. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outright spousal distributions) Joseph Buchignani 450 Meadow Drive Camp Hill, PA 17011 RELATIONSHIP TO DECEDENT Dp Not List Trustee(s) Son AMOUNT OR SHARE OF ESTATE 100% Residue II. ~ Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet :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 SHEE LAST WILL AND TESTAMENT OF MARY LOUISE BUCHIGNANI I, MARY LOUISE BUCHIGNANI, of Camp Hill, Cumberland County, Commonwealth of Pennsylvania, declare this to be my Last Will and hereby revoke all prior wills and codicils made by me. FIRST: I direct that all my just debts and funeral expenses by paid out of my estate as soon as practicable after my death. SECOND: I hereby authorized my hereinafter named Executor to sell and convert into cash, all property of my estate, real or personal, in order to make distribution, as hereinafter provided. THIRD: wherever situate, I give, devise and bequeath to my son, JOSEPH F. BUCHIGNANI, of Camp Hill, Pennsylvania. FOURTH: Should my son, JOSEPII F. BUCItIGNANI, predecease me, die simultaneously with me or in a common disaster, or should he survive me by a period of less than thirty (30) days, then I give, devise and bequeath my entire estate of whatsoever nature and wherever situate, in the following manner: All the rest, residue and remainder of my estate, of whatever nature and a. one-half to my sister-in-law, JOSEPHINE AIELLO, of Middletown, Pennsylvania; and b. one-half to my nieces, JOANNE AIELLO and CASEY AIELLO, of Highspire, Pennsylvania, share and share alike, or the entire amount to the survivor of the two. FIFTH: Should my sister-in-law, JOSEPHINE AIELLO, predecease me, die simultaneously with me or in a common disaster, or survive me by a period of less than thirty (30) days, that share that otherwise would be distributed to her shall pass instead to her issue, per stirpes and not per capita. SIXTH: I nominate, constitute and appoint my son, JOSEPH F. BUCHIGNANI, as the Executor of this my Will. Should he be unwilling to serve or should he be unable to serve for any reason, then I nominate, constitute and appoint my friend, DAVID GULBRANDSEN, as successor Executors of this my Will. SEVENTH: I confer on my Executor and successor Executor, in addition to those powers granted by law, the following powers to be exercised in a prudent manner and applicable to all property constituting a part of my Estate: A. Power to Invest: To retain, and to invest in, all forms of real and personal property, regardless of any limitations imposed by law on investments by fiduciaries, to exercise all the rights ordinarily belonging to the owner of or investor in such property, to register investments in the name of a nominee and to keep such property in such good order and repair as they deem expedient. 2 B. Power to Sell, Lease, Mortgage, etc. To sell at public or private sale, to exchange, to mortgage, to lease or to extinguish any mortgage, lease or loan for any period or periods of time, to repair, alter and improve any real or personal property upon such terms as to cash, credit or options as he in his sole discretion may deem appropriate and to do all things necessary or ordinary in achieving these ends, without liability on the part of any third party to see to the application of the funds given therefor. C. Power to Borrow, Pledge and Compromise. To borrow money from any source or sources, to pledge any assets as security therefor and to compromise claims. D. Power regarding Administrative Expenses. To treat administrative expenses either as income tax or as estate tax deductibns, without regard to whether the expenses were paid from principal or income, and without requiring reimbursement. EIGHTH: My Executor and successor Executor, appointed in this my Will shall be excused from posting bond in all jurisdictions regardless of any law or rule of court to the contrary. NINTH: All bequeaths contained herein shall be delivered directly to the beneficiaries free from anticipation, alienation, assignment, attachment, and pledge, and free from control by the creditors of any such beneficiary. Such gifts shall not be subject to the assignment or anticipation or pledge by the beneficiary, or to execution, attachment, or any other process for the enforcement of judgments or claims of any sort against them. TENTH: All inheritance, estate, succession or transfer taxes, whether State, Federal or otherwise, or any other tax in the nature thereof, which may be payable by reason of my death, shall not be apportioned but shall be paid, together with any interest or penalties, out of my residuary estate as if such taxes were administration expenses. IN WITNESS WHEREOF, I, MARY LOUISE BUCHIGNANI, have hereunto set my hand and seal this 13th day of June, 1999, to this My Last Will and Testament. "~t~~/~ v,,-,y c, x (SEAL) ~9 LO~/ISE BUCHIGNANI On the 13th day of June, 1999, Mary Louise Buchignani declared unto us, the undersigned, that the foregoing instrument was her Last Will and Testament, and she requested us to act as witnesses to the same and to her signature thereon. She thereupon signed this Will in our presence, we all being present at the same time, and we now, on the same date, at her request and in her presence and in the presence of each other, hereunto subscribel our names as witnesses. And each of us declares that we believe this Testatrix to be of sound mind and memory. }k~dre~s-- / ' ' Ad&ess (] ' COMMONWEALTH OF PENNSYLVANIA · SS. I, MARY LOUISE BUCHIGNANI, Testatrix, whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. MARY LOUISE BUCHIGNANI Sworn or affirmed to and acknowledged before me, by Mary Louise Buchignani, the Testatrix, this {'~/~Q day of ~ , 1999. Notary Publt~ (SEAL) My Commission Expires: NOTARIAL SEAL STACEY L. FINK, Nota~ Public City of Harrisburg, Dauphin County My Commission Expires Feb. 19, 2000 COMMONWEALTH OF PENNSYLVANIA · COUNTY OF DAUPHIN · We, .d/~M/'~ ~',..~.~o,~&. ,and witnesses whose names SS. are signed to the foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the Testatrix sign and execute the instrument as her Last Will and Testament; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses; and that to the best of our knowledge the Testatrix was at that time eighteen (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 and ~/'~. ~~, this dayof ~&~. , 1999. Notary Public (SEAL) My Commission Expires: 184819.1 7 COI;IONHEALTH OF PENNSYLVAN/A DEPARTHENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-IS~S EX AFP C09-00) JOSEPH F BUCHIGNAN! 450 NEADON DR CAMP HILL PA 17011 ZNFORHATZON NOTICE AND TAXPAYER RESPONSE FILE NO. 21 03-0314 ACN 03120816 DATE 06-05-2003 TYPE OF ACCOUNT EST. OF MARY L BUCHIGNANI [] SAVINGS S.S. NO. 182-22-7008 [] CHECKING DATE OF DEATH 05-09-2005 [] TRUST COUNTY CUMBERLAND [] CERT'rF. REMIT PAYMENT AND FORHS TO~ REGISTER OF NTLLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 PNC BANK has provided the Department with the information listed bela# which has been used in calculating the potential tax due. Their records indicate that at the death this account, if you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this ~om and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Collonwealth of Pennsylvaniao Questions may be answered by calling (717) COMPLETE PART I BELOH ~ ~ x SEE REVERSE SIDE FOR FILING AND PAYHENT INSTRUCTIONS Account No. 50007775:5:5 Date 07-07-1997 Established Account Balance 1,115.41 Percent Taxable X S0.000 Amount Subject to Tax 557.71 Tax Rate X .045 Potent/az Tax Due 25.10 To insure proper credit to your account, two (Z) copies of this notice must accompany your payment to the Register of Hills. Hake check payable to: "Register of Hills, Agent". NOTE: Zf tax payments are made within three (5) months of the decedent's date of death, you may deduct a SZ discount of the tax due. Any inheritance tax due .ill become delinquent nine (9) months after the date of death. PART TAXPAYER RESPONSE CHECK ONE BLOCK ONLY PART TAX LINE A. ~ The above information and tax due is correct. 1. You lay choose to remit payment to the Register of Hills ~ith tho copies of this notice to obtain a discount or avoid interest, or you lay check box "A" and tatum this notice to the Register of Hills and an official assessment will be issued by the PA Department of Revenue. B. [] The above asset has been er ~ill be reported and tax paid ~lth the Pennsylvania inheritance Tax return to be filed by the decedent's representative. C. []The above information is incorrect and/or debts and deductions Here paid by you. You must complete PART []and/or PART []below. If you indlcate a dlfferent tax rate) please state your reletlonship to decedent: RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS 1. Date Established I 2. Account Balance 2 $. Percent Taxable $ ~ ~. Amount Subject ~o Tax ~ S. Debts and Deductions S 6. Amount Taxable ~ 7. Tax Rate 7 ~ 8. Tax Due 8 PART DATE PAID DEBTS AND DEDUCT]:ONS CLA]:MED PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Llrm $ of Tax Computation) Under penalties of perjury, I decZare ~:hat the facts I have reported above ere true) correct and complete to the best of lay knowledge and baiter. HOME ( ) NORK C ) GENERAL TNFORHATTON 1. FATLURE TO RESPOND HTLL RESULT TN AN OFFTCIAL TAX ASSESSHENT with applicable interest based an inforaation submitted by the financJa! institution. Z. Inheritance tax becomes delinquent nine months after the decedent's date of death. $. A joint account is taxable even though the decedent"s name was added as a matter of convenience. 4. Accounts (including those held between husband and wife) which the decedent put in joint names within one year prior to death are fully taxable as transfers. 5. Accounts established jointly between husband and wife more than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others are taxable ~uily. REPORTING TNSTRUCTZONS PART I - TAXPAYER RESPONSE 1. BLOCK A - If the information end computation in the notice are correct and deductions ara n~t being claimed, place an in block "A" of Part 1 of the "Taxpayer Response" section. Sign two copies and submit them with your check ~or the amount of tax to the Register of #ills of the count~ indicated. The PA Department of Revenue will issue an official assessment (Form REV-15q8 EX} upon receipt of the return from the Register of Mills. Z. BLOCX B - If the asset specified on this notice has been er will be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the deeedent's representative, place an "X" in block "B" of Part 1 of the "Taxpayer Response" aeolian. Sign one copy and return to the PA Departeent of Revenue, Bureau of Individual laxas, Dept Z80601, Harrisburg, PA 171Z8-0601 in the anYelope provided. I. B£EK C - If the notice lnforeation is lnoorrect and/or deductions ara being ¢laiaad, check block "C" and ¢oaplate Parts according to the instructions below. Sign two ocpies and subait thee aith your cheek ~or the a~ount of tax payable to the Register of Rills of the county indicated. The PA Departaent of Revenue will issue an official assessment (Fore REV-1548 EX) upon receipt of the return free the Register of Mills. TAX RETURN - PART 2 - TAX COMPUTATION LINE l. Enter the date the account ~riginally was established or titled in the manner existing at date of death. ROTE: For e decedent dying after 1Z/IZ/eZ: Accounts ~hich the decedent put in joint names within one (l) year of death are taxable fully as transfers. Hoeever, there is an exclusion not to exceed $3,000 par transferee regardless of the value of the account or the number of accounts held. If a double asterisk (xx) appears before your first name in the address portion of this notice, the $3,000 exclusion already has been deducted free the account balance as reported by the financial institution. Enter the total balance of the account including interest accrued to the date of death. 3. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established more than one year prior to the decadent's death: 1 DIVIDED BY TOTAL NUHBER OF DIVIDED BY TOTAL NUMBER OF X 100 PERCENT TAXABLE JOINT ONNERS SURVIVING JOINT ONNERS Example: A joint asset registered in the name of the decedent and two other parsons. I DIVIDED BY 3 (JOINT OMNERS) DIVIDED BY Z (SURVIVORS) = .167 X lO0 = 16.7Z (TAXABLE FOR EACH SURVIVOR) B.The percent taxable ~or assets created within one year of the decedent's death or accounts owned by the decedent but held in trust for another individual(s} (trust beneficiaries): I DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE OMNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and two other persons and established within one year of death by the decedent. I DIVIDED BY Z (SURVIVORS) = .50 X 100 = 50Z (TAXABLE FOR EACH SURVIVOR} The amount subject to tax (line 4) is determined by multiplying the account balance (line Z) by the percent taxable (line 3). 5. Enter tho total of the debts and deductions listed in Part 3. 6. The aaount taxable (line 6) is detereined by subtracting the debts and deductions (line 5) free the aaount subject to tax (line 4). 7. Enter the appropriate tax rate (line 7) as determined below. Data of Death Spouse Lineal Sibling Collateral 07/01/9q to 12/$1/9q 01/01/95 to 06/30/00 OZ 6Z 15Z 07/01/00 ia present OZ ~.$Z~ 12Z eThe tax rote imposed on the net value of transfers from a deceased child t~enty-ane years of age or younger at death to or ~or the use of a natural parent, an adoptive parent, ar a stapparant of the child is OZ. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children ~ather or not they have bean adopted by others; adopted children and stap children. "Lineal descendents" includes ell children of the natural parents and their descendents, whether or not they have bean adopted by others, adopted descendents and their descendants and stap-descendants. "Siblings" are defined as individuals aha have at least one parent in cowmen with the decadent, ~hethar by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLAZMED OEOUCTZONS - PART $ - DE~TS AND OEDUCTZONS CLAIMED Allowable debts and deductions are determined as follows: A. You legally are ruaponsible for pe~q. ant, or the estate subject to administration by a personal representative is insufficient to pay the deductible lteas. B. You actually paid the debts after death of the decedent and can famish proof of payaent. C. Debts being claimed mJst be ltmtized ~ully in Part 3. If additional apace is noeded~ use plain paper 5 l/Z" x 11". Proof of patient cay be requested by the PA Departaant of Revenue. ECKERT SEAMANS CHER1N & MELLOTT, LLC 213 Market Street, Eighth Floor Harrisburg, PA 17101-2132 REGISTER OF WILLS CUMBERLAND COUNTY COURTHOUSE ONE COURTHOUSE SQUARE CARLISLE PA 17013 ECKEI~T SEAMANS ATTORNEYS AT LAW BUREAU OF TNDZVZDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171ZB-060I THOHAS P GACK! ECKERT ETAL 215 HARKET ST 8TH FLR HaG COHHONNEALTH OF PENNSYLVANZA BEPARTHENT OF REVENUE PA 17101, NOTZCE OF INHERZTANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLONANCE OF DEDUCTZONS AND ASSESSNENT OF TAX 02-02-2004 BUCHIGNAN! 03-09-2003 Z1 03-0314 CUHBERLAND 101 DATE ESTATE OF DATE OF DEATH FXLE NUHBER *COUNTY ACN I REV-15~7 EX AFP (DI-OS) HARY L Amoun~ Rem i 'l:'l:ed HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGTSTER OF NTLLS CUH]IERLAND CO COURT HOUSE CARLTSLE, PA 17015 CUT ALONG THZS LZNE ~ RETAIN LONER PORTZON FOR YOUR RECORDS ~ REV-1547 EX AFP (01'03) NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLO#ANCE OR D:ISALLONANCE OF DEDUCT:IONS AND ASSESSHENT OF TAX ESTATE OF ~UCHIGNANI HARY L FZLE NO. 21 05-0514 ACN 101 DATE 02-02-2004 TAX RETURN NAS: (X) ACCEPTED AS F/LED ( ) CHANGED RESERVAT:ION CONCERN:lNG FUTURE :INTEREST - SEE REVERSE APPRATSED VALUE OF RETURN BASED ON: ORTGTNAL RETURN 1. Real Es~a~e (Schadu/e A) (1) 2. S~ocks and Bonds (Schedule B) (2) 3. Closely Held S~ock/Par~narship zn~ares~ (Schedule C) ($) q. Nor~gagas/No~ces Receivable (Schedule D) (q) .q. Cash/Bank Deposi~s/Hisc. Personal Propar~y (Schedule E) ($) 6. Jointly O~ned Proper~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To,al Asse~s APPROVED DEDUCT:IONS AND EXEHPT:IONS: 9. Funeral Expanses/Adm. Cos~cs/Hisc. Expanses (Schedule H) (9) 10. Deb~s/Nor~gege kiabil/*ies/Liens (Schedule Z} (10) 11. To*al .Deduc*ions 12. Ne~ Velum of Tax Re~urn $~911 O0 lz500.00 557 71 O0 O0 NOTE: To insure proper credi~ ~o your account, O0 submi~ ~he upper portion of ~his form wi~h your ~ax payment. (8) 14,154.82 .00 NOTE: ASSESSHENT OF TAX: 1E. Amoun~ of Line lq a~ Spousal ra~e 16. Amoun~ of Linm lq ~axabla e~ Lineal/Class A ra~a 17. Amoun~ of Line lq e~ Sibling ra~e 18. Amoun~ of Line lq ~axabla a~ Collateral/Class B ra~a 19. Principal Tax Dum TAX CRED:ITS: PAYflENT RECEZPT DZSCOUNT (+J DATE NUNBER ZNTEREST/PEN PAZD (-) 5,968.75 ZF PA/D AFTER DATE ZNDZCATED, SEE REVERSE FOR CALCULAT/ON OF ADDZTZONAL ZNTEREST. (15), .00 x O0 = .00 (16). .00 x 045= .00 (27), .00 x 12 : .00 (18), .00 x 15 = .00 (19)= . O0 ANOUNT PAZD TOTAL TAX CREB:IT I .00 BALANCE OF TAX DUEl .00 :INTEREST AND PEN. .00 TOTAL DUE . O0 ( ZF TOTAL DUE TS LESS THAN $1, NO PAYNENT IS REgUZRED. TF TOTAL DUE TS REFLECTED AS A 'CREDTT' (CR), YOU NAY BE DUF.~--~ A REFUND. SEE REVERSE S/DE OF THzS FORN FOR TNSTRUCTTONS.) reflect figures that /nclude the total of ALL returns assessed to date. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) . O0 Nm~ Velum of Es~:a~a Subjac~ ~o Tax (lq) 8,166.07- :if an assessment ~as issued previously, 1lees 1~, 15 and/or 16, 17, 18 and 19 vill (11) 1~.115~.82 (1;) 8,166.07- RESERVATION: Estates of decedents dying on or before December 1Z, 19BI -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: To ~ulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (7Z P.S. Sac[ion 91qO). PAYMENT: Detach the top port[on of this Notice and submit with your payment to the Register of Nills printed on the reverse side. --Make check or money order payable to: REGISTER OF HILLS, AGENT REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications are available at the Office of the Register of Wills, any of the Z~ Revenue District Offices, or by calling the special Iq-hour answering service for forms ordering: 1-800-56Z-ZO50; services for taxpayers with spec[a[ hearing and / or speaking needs: 1-80O-qqT-5OZO (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must abject within sixty [60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. ZalOZ1, Harrisburg, PA 17lg8-lOZl, OR --election to have the matter determined at audit of the account of the persona[ representative, OR --appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Factual errors discovered on this assessment should be addressed in mriting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Rev[aw Un[t, Dept. 280601, Harrisburg, PA 171Za-060l Phone (7[7) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three ($) calendar months after the decadsnt's death, a five percent CSX) discount of the tax paid is allowed. The 1SZ tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, tho first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time per[od 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 which became delinquent before January 1, 198Z bear interest et the rate of slx (6Z) percent per annum calculated at a daily rate of .OOOl6q. All taxes which became delinquent on and after January l, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO5 ara: Interest Daily Interest Daily Interest Daily Year Rate Factor. Year Rate Factor Year Rate Factor X98Z ZOZ .0005q8 1987 9Z .O00Zq7 1999 7Z .O0019Z 1985 162 .O00q38 1988-1991 llX .000501 ZOO0 az .O00ZX9 198q XlZ .000301 199Z 9Z .O00Z~7 2001 9Z .O00Zq7 1985 13Z .000556 1995-199q 7Z .000192 2002 6Z .O0016q 1986 lOX .O00ZTq 1995-1995 9Z .0002q7 ZOOS 5Z .000137 --Interest is calculated as follows: ZNTEREST= BALANCE OF TAX UNPAID X NUHBER OF DAYS DELZNQUBNT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (153 days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. . " . o " Register of Wills of Cumberland County STATUS REPORT UNDER RULE 6.12 Name of Decedent: MARY LOUISE BUCHIGNANI Date of Death: MARCH 9, 2003 Estate No.: 2003-00314 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: I. State whether administration of the estate is complete: Yes jQg 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 W 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 J2Ql: No 0 c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of th ~Orph ' Court and may be attached to this report. ~ Date:d!7!06 / ~. / Signature r- c. Thomas P. Gacki Name L,,_ 213 Market St., 8th Fl., HbQ., PA 17101 Address ~""..; c - 717.237.6093 Telephone No. c Capacity: o Personal Representative B Counsel for personal representative vA Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 2/02/2005 GACKI THOMAS P 213 MARKET STREET 8TH FLOOR HARRISBURG, PA 17101 RE: Estate of BUCHIGNANI MARY LOUISE File Number: 2003-00314 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 3/09/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, A~~ ~P).itU-~ GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge J