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HomeMy WebLinkAbout10-08-109!21 /2010 8:41 AM IN ~• : IN THE COURT OF COMMON PLEAS ESTATE OF :CUMBERLAND COUNTY, PENNSYLVANIA NANCY BUBEL, DECEASED N0.2009-00599 FAMILY SETTLEMENT AGREEMENT THIS FAMILY SETTLEMENT AGREEMENT (hereafter the "Agreement") is made and entered into this ~U`l`` day of ,r,(,~,,,.~ 2010, by and between GREGORY MARK BUBEL and MARY GRACE BOERIO, as Co-Executors of the Estate of Nancy Bubel, Deceased (hereinafter referred to as "Co-Executors"), and GREGORY MARK BUBEL and MARY GRACE BOERIO, as residuary beneficiaries of the said Estate (herein collectively referred to as the "Beneficiaries"). WHEREAS, Nancy Bubel of Camp Hill, Cumberland County, Pennsylvania, (hereinafter referred to as the "Decedent") died on June 6, 2009, leaving her Last Will dated July 26, 2000, which was admitted to probate by the Register of Wills of Cumberland County, Pennsylvania on June 26, 2009 (a true and correct copy of her Last Will and Testament is attached hereto as Exhibit ..A..), and ? ~ ~'~ O ~~-a WHEREAS, both Gre o Mark Bubel and Ma Grace Boerio were a oin ~~ ~-`~-r g rY ry pp ~ ~.~ ~ 1 Executors of the Estate of Nancy Bubel; and ' ~~, ' ~ °° } ~~~ ``J ~ ? WHEREAS, Gregory Mark Bubel and Mary Grace Boerio have been dul ~ y pointed are now serving as Co-Executors of the Estate of Nnycy Bubel, Deceased, and are also benefic •aries under the terms of the Will of Nancy Bubel; and WHEREAS, the Grant of Letters Testamentary was advertised in The Harrisburg Patriot t/ _- '; r_ i .. .TI J C~~J News on July 12, 2009; July 19, 2009; and July 26, 2009, and in the Cumberland Law Journal on July 17, 2009; July 24, 2009; and July 31, 2009, and WHEREAS, Gregory Mark Bubel is the son of the Decedent and is a beneficiary under the terms of the Will of Nancy Bubel; and WHEREAS, Mary Grace Boerio is the daughter of the Decedent and is a beneficiary under the terms of the Will of Nancy Bubel; and WHEREAS, the parties acknowledge that they have received and divided to their mutual satisfaction, the household furnishings and tangible personal property belonging to the Decedent and received same; and WHEREAS, each of the parties to this Agreement has been furnished with a complete listing of the Estate assets, receipts, disbursements and distributions, all set forth on the Pennsylvania Inheritance Tax Return; and WHEREAS, the duties and responsibilities of the Co-Executors incident to the administration of the Estate have been substantially completed; and WHEREAS, it is the desire of the parties to this Agreement that final distribution of this Estate be accomplished without a formal accounting by the Co-Executors to the Orphans' Court Division of the Court of Common Pleas of Cumberland County, Pennsylvania, in order that expense, delay and publicity maybe avoided. NOW, THEREFORE, in accordance with their desire that the administration of the Estate of Nancy Bubel be terminated without the expense and delay of a Court Accounting, the parties hereto, in consideration of the mutual covenants herein expressed, and intending to be legally 2 bound hereby, agree that: 1. From June 20, 2009, to the present, the Estate of Nancy Bubel is being represented by Smigel, Anderson & Sacks, LLP. 2• There will be no Federal Estate taxes incurred by the Estate, and no money is being withheld for this purpose. 3• The Fiduciary Income Tax Returns for tax years 2009 and 2010 have been filed with the Internal Revenue Service and Pennsylvania Department of State. The Returns are currently being reviewed for proper payment of tax. A reserve of Two Thousand ($2,000.00) Dollars has been set aside for additional accountant fees and fiduciary income taxes. 4• The Pennsylvania Inheritance Tax Return was filed with the Cumberland County Register of Wills on March 17, 2009, and is attached hereto as Exhibit "B"; 5• The Notice of Inheritance Tax from the Pennsylvania Department of Revenue changing the Return as filed, dated June 21, 2010, is attached hereto as Exhibit "C". 6• The parties agree that any amounts remaining, after payment of fiduciary income taxes, accounting and attorney fees, and miscellaneous expenses, if any, will be divided among the Beneficiaries in proportion to their interest in the Estate. 7• Gregory Mark Bubel hereby acknowledges receipt of the advance distributions made to him as follows: Fifty Thousand ($50,000.00) Dollars on January 11, 2010, and Twenty- Five Thousand ($25,000.00) Dollars on July 23, 2010. g• Mary Grace Boerio hereby acknowledges receipt of the advance distributions made to her as follows: Fifty Thousand ($50,000.00) Dollars on January 11, 2010, and Twenty-Five 3 Thousand ($25,000.00) Dollars on July 23, 2010. 9• Each of the parties to this Agreement acknowledges and agrees that the Co- Executors will not file an Account or Petition for Distribution or secure a Decree of Distribution from any Court having jurisdiction in the matter of the Estate of Nancy Bubel, deceased. Each o f the parties further acknowledges their right to compel such Account, Petition or Decree, and bas ed upon their consultation or opportunity for consultation with their respective advisors, do hereb waive such rights. Y 10. The Beneficiaries acknowledge and agree that the Schedule of Distribution attached hereto as Exhibit "D" is satisfactory and proper, and the Beneficiaries accept distribution in accordance with its provisions. 11. Each Beneficiary does hereby forever release and discharge the Co-Executors from any and all claims and liabilities of any kind or nature whatsoever, arising from and relating to their services or status as the Co-Executor of the Estate of Nancy Bubel. 12. The Co-Executors and the Beneficiaries, individually and collectively, hereby represent that they have disclosed to each other and to the Estate any acid all information that ma or does have an impact on the administration of the Estate, including all infonnatio Y n regarding its assets and liabilities, and, further, the accountants and attorneys for the Estate have relied on such information in the preparation of documents for and on behalf of the Estate, including an feder Y al, state or local tax returns reflecting any taxes due or to become due. 13. The patties, and each of them, hereby forever fully release, compromise, settle and discharge any and all claims, demands, actions or causes of action, legal or equitable, absolute or 4 contingent, vested or hereafter to accrue, which any of them may have against any other party hereto or against the Estate of Nancy Bubel, Deceased, or the Co-Executors hereof, or the law firm of Smigel, Anderson, & Sacks, LLP, by reason of any matter, cause or thing growing out of or relating to any property or assets of said Estate, or growing out of or relating to any act of the Co- Executors in their administration of said Estate, even if attributable to negligence. The parties do further agree to indemnify and hold harmless said Gregory Mark Bubel and Mary Grace Boerio, Co-Executors, from any and all liability which may arise against the Estate from creditors or other claimants. 14. It is the express intention of the parties that the legal effect intended by the Agreement be the same in each and every respect as would be obtained had a Decree in Distrib ' upon in the Estate been entered by the Orphans' Court Division of the Court of Common Pleas of Cumberland County, Pennsylvania, which Decree has become final and unappealable. 15. Upon presentation of a valid claim of any creditor or upon receipt of any additional valid expense of administration, the Beneficiaries agree to pay any such claim or expense, proportionately to their interest in the estate. 16. The parties acknowledge that this Agreement shall be interpreted pursuant to and governed by the laws of the Commonwealth of Pennsylvania and shall inure to the benefit of and be binding upon the parties hereto, their personal representatives and Beneficiaries at law, as the case maybe. The parties further agree that this Agreement shall be indexed and recorded in the estate proceedings in the Orphans' Court Division of the Court of Common Pleas of Cumberland County, Pennsylvania. 5 17. It is understood by the parties that in accordance with the fee arrangements with counsel for the Estate, total fees and costs to date equal $22,421.62 for legal services rendered in connection with the administration of the Estate. A reserve of Two Thousand ($2,000.00) Dollars has been set aside for additional attorney fees. 18. This Agreement maybe executed in any number of counterparts, each of which shall be deemed to be an original as against any party whose signature appears thereon, and all of which shall together constitute one and the same instrument. 19. This Agreement constitutes the entire agreement between the parties, and there are no representations, warranties, covenants or obligations accept as set forth herein. IN WITNESS WHEREOF, and intending to be legally bound, the undersigned have executed this Agreement as of the date first written above. WITNESS: Ca' exec the Mary Grace Boerio, Co-Executor of the Estate of Nancy Bubel Mary Grace Boerio, Beneficiary 6 17. It is understood by the parties that in accordance with the fee arrangements with counsel for the Estate, total fees and costs to date equal $22,421.62 for legal services rendered in connection with the administration of the Estate. A reserve of Two Thousand ($2,000.00) Dollars has been set aside for additional attorney fees. 1 g • This Agreement maybe executed in any number of counterparts, each of which shall be deemed to be an original as against any party whose signature appears thereon, and all of which shall together constitute one and the same instrument. 19. This Agreement constitutes the entire agreement between the parties, and there are no representations, warranties, covenants or obligations accept as set forth herein. IN WITNESS WHEREOF, and intending to be legally bound, the undersigned have executed this Agreement as of the date first written above. WITNESS: Gregory Mark Bubel, Co-Executor of the Estate of Nancy Bubel Gregory Mark Bubel, Beneficiary ~~~~~~~ ~~ ~ Y~~c Mary r ce Boerio, Co-Executor of the Estate o Nancy Bubel ~1 ~-c,~~ Mary ' r ce Boerio, Beneficiary 6 E~~IIBIT A EXHIBIT A [WILL] LAST WILL AIVI~ TE~TAIi~EIeTT hJ tC'7 n [_-7 KT ), ~ ^..j I, Nancy Bubel, of Camp Hill, Pennsylvania, revoke all wills and cocrf'; ~' ~_ ' previously made by me, and declare this to be my last Will. In the administration of~y ~' estate it is my wish that those responsible for managing my estate and resolving problems be guided by the principles of harmony, simplicity, and common sense. ARTICLE 1. FAMILY Identification of Spouse 1.01. I am married to Michael Bubel ,referred to in this Will as "my Spouse." Identification of Children 1.02. I have two children who are now living whose names are Gregory Mark Bubel and Mary Grace Boerio. I have no deceased children. All references in this Will to "my Children" include not only the above-named children, but also any child hereafter born to or adopted by me. ARTICLE 2. BEQUESTS AND DEVISES Personal Effects 2.01. All of my personal effects, jewelry, clothing, household furniture and furnishings, books, personal automobiles, boats, and other. such tangible personal property owned by me at the time of my death, together with any insurance policies on the property, I give to my beloved Spouse if my spouse survives me. If my spouse does not survive me, I give the property to my beloved children who survive me, to be divided among them in any manner to which they agree. If my Spouse does not survive me and none of my beloved children survive me, this bequest shall fail, and the property shall pass as part of the residue of my estate. ARTICLE 3. RESIDUE--PRIOR DEATH OF SPOUSE Disposition in Trust 3.01. If my Spouse does not survive me, then all of the rest of the assets that I may own at the time of my death (including any property over which I may have a power of -1- ~~~ ~~, ~~~ appointment, I give to thi Trustee named in this Will, to be held as part of the Residuary Trust as provided in Articles 4 through 7 of this Will. ARTICLE 4. RESIDUE--SURVIVAL OF SPOUSE Disposition of Residue 4.01. If my Spouse survives me, all the rest of the assets that I may own at the time of my death (including any property over which I may have a power of appointment) shall be divided between my Spouse and the trust described below and referred to in this Will as the "Residuary Trust." Marital Bequest to Spouse 4.02. I give outright to my Spouse assets from my estate equal in value to an amount which, when added to the final estate tax values of all other property interests includable in my gross estate for federal estate tax purposes which pass or have passed to my Spouse under other provisions of this Will or otherwise and qualify for the marital deduction, will entitle my estate to the minimum federal estate tax marital deduction necessary to reduce my taxable estate to an amount on which no federal estate tax is due and the federal unified credit available to my estate is fully utilized. Selection and Valuation of Assets 4.03. The marital bequest amount shall be satisfied in cash or in kind, or partly in each, with assets selected by my Executor from those that are includable in my gross estate and that qualify for the marital deduction for federal estate tax purposes.. The assets so allocated in kind shall be considered to satisfy the marital bequest amount on the basis of their value at the date or dates of distribution to my spouse. Assets Excluded 4.04. My Executor is directed not to allocate to my spouse any assets with respect to which the federal foreign death tax credit is available to my estate or any shares of stock that would otherwise qualify for redemption under Section 303 of the Internal Revenue Code. Conformity With Internal Revenue Code 4.05. It is my intent that the marital bequest shall qualify for the marital deduction for federal estate tax purposes, and that the provisions of this Will relating to the marital deduction shall comply with Section 2056 of the Internal Revenue Code .The provisions of this Will shall be construed to conform to my intent and, to the extent that any provision cannot be so construed, it shall be deemed void. Neither my Executor nor the Trustee shall take any action or have '2' ,'.. ,~ ;;~~! ;tvi `- any power that will impair the marital deduction; and all provisions of this Wilf regarding the marital bequest shall be interpreted to conform to that objective. The terms "gross estate," "marital deduction," and "interests in property which pass or have passed," as used in this Will, shall have the same meanings as they have under Section 2056 of the Internal Revenue Code . Election of Valuation 4.06. No provision of this Will shall be construed so as to limit the discretion of the person required to file a federal estate tax return on behalf of my estate to make, where allowable, an election for federal estate tax purposes to value my estate as of the date of my death, or pursuant to the alternate valuation method provided for by the Internal Revenue Code, or any other valuation provision of the Internal Revenue Code, provided that the valuation method or the use of the valuation provision is allowable in determining the marital deduction for federal estate tax purposes. Simultaneous Death 4.07. If my Spouse and I should die simultaneously, or under such circumstances as to render it difficult or impossible to determine who predeceased the other, my Spouse shall be conclusively presumed to have predeceased me for the purposes of the marital deduction. Residuary Trust 4.08. The balance of the assets of my estate I give to the Trustee named in this Will, to be held as the "Residuary Trust." Administration 4.09. The Residuary Trust shall be held, administered, and distributed by the Trustee in accordance with the provisions of Articles 5 through 7 of this Will. ARTICLE 5. RESIDUARY TRUST: PAYMENT AND DISTRIBUTION Payment of Income and Principal to Spouse 5.01. The Trustee shall pay to or apply for the benefit of my Spouse during my Spouse's lifetime all of the net income of the Residuary Trust in monthly or in other convenient installments, but in no event less often than annually. If at any time, in the discretion of the Trustee, my Spouse should be in need of additional funds for my Spouse's proper maintenance and support, then the Trustee, in addition to the income payments provided, shall in the Trustee's discretion pay to or apply for the benefit of my Spouse such amounts from the principal of the -3- ,~ ;-~ ,. i'~ ;„ ' Re~sidUary°Trust, up to the whole ofthe ~principa1; as the Trustee from time~to time shall deem advisable. Division of Trust Estate 5.02. On the death of my Spouse or on my death if my Spouse predeceases me, the Trustee shall divide the corpus of the Residuary Trust into as many equal shares as there are children of mine then living and children of mine then deceased but leaving issue then surviving. One equal share shall be given to each of my children who may then be living. One equal share shall be set aside for the benefit of the estate of each of my deceased children who leave issue surviving, and shall constitute the corpus of the trust for each issue. Each share shall constitute and be held, administered, and distributed by the Trustee as a separate trust. Trusts for Issue 5.03. The Trustee shall apply and distribute the net income and principal of each of the shares of the corpus of the trust set aside for the benefit of the issue of a deceased child of mine as follows: (1) Until each issue reaches the age of twenty-one years, the Trustee shall pay to or apply for the benefit of each issue, in monthly or other convenient installments, so much of the net income from his or her share of the trust estate, up to the whole, as the Trustee in the Trustee's discretion deems advisable for the issue's proper care, support, maintenance, and education. The Trustee shall accumulate and add to the principal of each issue's share of the corpus of the trust the balance, if any, of the net income. (2) When each issue reaches the age of twenty-one years, the Trustee shall thereafter.pay to or apply for the benefit of each issue all of the net income from his or her share of the corpus of the trust until the issue attains the age of 27, payable monthly or in other convenient installments but in no event less often than annually. (3) If at any time in the discretion of the Trustee any issue should be in need of funds for his or her proper care, support, maintenance, and education, the Trustee shall in the Trustee's discretion, in addition to the payments provided, pay to or apply for the benefit of such issue such amounts from the principal of his or her share of the corpus of the trust up to the whole, as the Trustee may from time to time deem advisable. (4) When each issue reaches the age of 21 years, then each issue shall have the right to withdraw 1/4 of the then balance of the principal of his or her share of the corpus of the trust. When each issue reaches the age of 25 years, each issue shall have the right to withdraw 1/2 of the then balance of the principal of his or her share of the corpus of the trust. When each issue reaches the age of 33 years, each issue shall -4- '' , ~~ ` have the right to withdraw alf of-the balance"of his or her share of the corpus of the trust. ~ ~ -" (5) If any issue for whom a share of the corpus of the trust has been set aside should die prior to attaining the age of 27 years, then on the death of such issue the Trustee shall distribute all of the balance of such deceased issue's share to my child living at that time, or if none of my children are living at that time, then to my issue living at that time . (6) If my children and their issue should all die prior to final distribution of the corpus of the trust, all of the trust corpus not disposed of as provided in this Will shal- be distributed to the following person and charities, in equal shares: (a) Oaxaca Street Children, Grassroots, Inc., of 449 Crane Ave. South, Taunton, MA 02780; (b) Food Harvest for Oaxaca Street Children, of P.O. Box 16, Decatur, TX 76234; (c) ECHO, of 17430 Durrance Rd., N. Fort Myers, FL 33917-2239; (d) Domestic Violence Services of Cumberland and Perry Counties, of P.O. Box 1039, Carlisle, PA 17013-6039; (e) New Hope Ministries, of 15 State Rd., Mechanicsburg, PA 17055; (f) Rebecca Francis, of Box 307, Dillsburg, PA 17019. Maximum Duration of Trust 5.04. All of the trusts provided for in this Will shall in any event terminate on the expiration of twenty-one (21) years after the death of the last survivor of all my issue in being at the time of my death. Definitions 5.05. a. The term "children," as used in this Will, includes adopted children and any who may hereafter be born. b. The term "issue," as used in this Will, means lawful issue and includes legally adopted children. c. All references in this Will to the "trust" or to the "corpus of the trust," unless otherwise specifically provided for, refer, respectively, to each of the separate trusts established by this Will, and the corpus of each trust. d. The term "education," as used in this Will, includes both college and postgraduate study at any accredited institution of the beneficiary's choice for any -5- F'\ pt j ~~ ', _ period of time that, in the judgment of the Trustee, is advantageous to the beneficiary concerned; the Trustee is to provide adequate amounts for all related living and travel expenses of the beneficiary within reasonable limits. Consideration of Beneficiaries' Other Means 5.06. The Trustee, in exercising discretionary authority with respect to the payment of trust income or principal to any beneficiary, shall take into consideration any income or other resources available to the beneficiary from sources outside of this trust that may be known to the Trustee. The Trustee may accept as final and conclusive the written statement of the beneficiary receiving payment as to other available income or resources. The determination of the Trustee with respect to the advisability of making payments out of the principal to any beneficiary shall be conclusive on all persons interested in the trust. Incapacity of Beneficiary 5.07. If at any time any beneficiary entitled to receive income or principal from the trust is a minor or an incompetent or a person whom the Trustee deems unable to handle funds properly or wisely if paid directly to the beneficiary, the Trustee in the Trustee's discretion may make payments in any one or more of the following ways: (1) Directly to the beneficiary. (2) To the natural guardian or legally appointed guardian or conservator of the person or estate of the beneficiary. (3) By making expenditures directly for the care, support, maintenance, or education of the beneficiary. (4) To any person or organization furnishing care, support, maintenance, or education for the beneficiary. The Trustee shall not be required to see to the application of any funds paid or applied in any of the above-mentioned ways, and the receipt of the payee shall be full acquittance to the Trustee. The decision of the Trustee as to which of the methods should be used in making payments shall be conclusive and binding on all parties concerned. Undistributed Payments 5.08. On the termination of any interest in this trust, all undistributed income in the hands of the Trustee shall be paid to the person or persons next entitled to income by the terms of this Will. Alienation or Encumbrance -6- L ~~ 4~~`y 3 - - - 5.09. No beneficiary or remainder beneficiary of any Trust shall have any right or power, except as otherwise specified, to sell, transfer, assign, pledge, mortgage, alienate, or hypothecate his or her interest in the principal or income of the trust estate in any manner whatsoever. To the fullest extent of the law, the interest of each and every beneficiary and remainder beneficiary shall not be subject to the claims of any of his or her creditors or liable to attachment, execution, bankruptcy proceedings, or any other legal process. The Trustee shall pay, disburse, and distribute principal and income of the trust estate only in the manner provided for in this Will and not on any attempted transfer or assignment, whether oral or written, of any beneficiary or remainder beneficiary nor by operation of law. Distribution of Trust Assets by Executor 5.10. If on termination of the administration of my probate estate, there has been no distribution in trust to the Trustee and events have occurred that would require the Trustee under the terms of this Will to make immediate distribution of all the property, my Executor shall perform all of the acts necessary to complete the distribution and for that purpose shall have all the powers granted by this Will to the Trustee. ARTICLE 6. GENERAL ADMINISTRATIVE POWERS OF TRUSTEE Grant of Powers 6.01. In order to carry out the purposes of any Trust established by this Will, the - - Trustee, in addition to all other powers and discretions granted by this Will or by law, shall have the following powers and discretions, subject to any limitations specified elsewhere in this Will: Retain Assets (1) To continue to hold any and all property received by the Trustee or subsequently added to the trust estate or acquired pursuant to proper authority if and as long as the Trustee, in exercising reasonable prudence, discretion, and intelligence, considers that the retention is in the best interests of the trust; provided, however, that nonincome-producing or unproductive property shall not be retained as an asset of the Trust for more than a reasonable time during the lifetime of my Spouse without the written consent of my Spouse. Investments (2) To invest and reinvest in every kind of property, real, personal, or mixed, and every kind of investment, specifically including, but not by way of limitation, corporate obligations of every kind, and stocks, preferred or common, which persons of -7- ~,,., ~i~ ~~, prudence, discretion, and intelligence acquire for~their owri accounts. _ ~ ~- Management of Securities (3) To exercise, respecting securities held in the trust estate, all the rights, powers, and privileges of an owner, including, but not limited to, the power to vote, give proxies, and to pay assessments and other sums deemed by the Trustee necessary for the protection of the trust estate; to participate in voting trusts, pooling agreements, foreclosures, reorganizations, consolidations, mergers, and liquidations, and in connection therewith to deposit securities with and transfer title to any protective or other committee under such terms as the Trustee may deem advisable; to exercise or sell stock subscription or conversion rights; and to accept and retain as an investment any securities or other property received through the exercise of any of the foregoing powers, regardless of any limitations elsewhere in this instrument relative to investments by the Trustee. Form of Ownership of Trust Property (4) To hold securities or other trust property in the name of the Trustee as Trustee under each Trust or in the Trustee's own name or in the name of a nominee or in such conditions where ownership will pass by delivery. Business Interests (5) To continue and operate, to sell or to liquidate, as the Trustee deems advisable at the risk of the trust estate, any business or partnership interests received by the trust estate; provided, however, that a nonincome-producing or unproductive business or partnership interest shall not be held as an asset of the Trust for more than a reasonable time during the lifetime of my Spouse without the written consent of my Spouse. Sell and Exchange (6) To sell for cash or on deferred payments at public or private sale, to exchange, and to convey any property of the trust estate. Division of Trust Estate (7) On any division of the trust estate into separate shares or trusts, to apportion and allocate the assets of the trust estate in cash or in kind, or partly in cash and partly in kind, or in undivided interests in the manner deemed advisable in the discretion of the Trustee; after any division of the trust estate, the Trustee may make joint investments with funds from some or all of the several shares or Trusts, but the Trustee shall keep separate accounts for each share or Trust. Abandonment of Trust Assets -8- ;, ~,1`~' ~-~r ~ ~ (-~) To abandon any trust asset or interesttherein in the discretion of the Trustee. Options (9) To grant an option involving disposition of a trust asset and to take an option for the acquisition of any asset by the trust estate. Lease (10) To lease any real or personal property of the trust estate for any purpose for terms within or extending beyond the duration of any Trust. Property Management (11) To manage, control, improve, and repair real and personal, property belonging to the trust estate. Development of Property (12) To partition, divide, subdivide, assign, develop, and improve any trust property; to make or obtain the vacation of plats and adjust boundaries or to adjust differences in valuation on exchange or partition b and to dedicate land or easements to public use w t gor without co~nsiderat operation; Repair, Alter, Demolish, and Erect (13) To make ordinary and extraordinary repairs and alterations in buildings or other trust property, to demolish any improvements, to raze party walls or buildings, and to erect new party walls or buildings as the Trustee.deems advisable. Borrowing and Encumbering (14) To borrow money for any trust purpose from any person, firm, or corporation on the terms and conditions deemed appropriate by the Trustee and to obligate the trust estate for repayment; to encumber the trust estate or any of its property by mortgage, deed of trust, pledge, or otherwise, using whatever procedures to consummate the transaction deemed advisable by the Trustee; and to replace, renew, and extend any encumbrance and to pay loans or other obligations of the trust estate deemed advisable by the Trustee. Natural Resources (15) To enter into oil, gas, liquid or gaseous hydrocarbon, sulphur, metal and any and all other natural resource leases on terms deemed advisable by the Trustee, and to enter into any pooling, unitization, repressurization, community, and other types of agreements relating to the exploration, development, operation, and conservation of properties containing minerals or other natural resources; to drill, mine, and otherwise -9- ;~ l ;~%`~ ~, ; .~ 1 ~ - operate for the deveiopnient of oi, gas and- other minerals; to contract for the _ -~ installation and operation of absorption and repressuring plants; and to install and maintain pipelines. Insurance (16) To procure and carry at the expense of the trust estate insurance of the kinds, forms, and amounts deemed advisable by the Trustee to protect the trust estate and the Trustee against any hazard. Enforcement of Hypothecations (17) To enforce any deed of trust, mortgage, or pledge held by the trust estate and to purchase at any sale thereunder any property subject to any such hypothecation. Extending Time of Payment of Obligations (18) To extend the time of payment of any note or other obligation held in the trust estate, including accrued or future interests, in the discretion of the Trustee. Adjustment of Claim (19) To compromise, submit to arbitration, release with or without consideration, or otherwise adjust claims in favor of or against the trust estate. Litigation (20) To commence or defend at the expense of the trust estate any litigation _. affec#ing each Trust or any property of the trust estate deemed advisable by the Trustee. Administration Expenses (21) To pay all taxes, assessments, compensation of the trustee, and all other expenses incurred in the collection, care, administration, and protection of the trust estate. Employment of Attorneys, Advisers, and Other Agents (22) To employ any attorney, investment adviser, accountant, broker, tax specialist, or any other agent deemed necessary in the discretion of the Trustee; and to pay from the trust estate reasonable compensation for all services performed by any of them. Termination by Trustee of Small Trust (23) To terminate in the discretion of the Trustee any separate Trust held for an income beneficiary and remaindermen if the fair market value of the separate Trust at -10- +~ -• ---any-time becomes less than $2,500:00; and, ~regardiess~o`~ fhe age~of the income beneficiary, to distribute the principal and any accrued or undistributed net income to the income beneficiary, or to the income beneficiary's guardian or other fiduciary. Distribution (24) On any partial or final distribution of the trust estate, to apportion and allocate the assets of the trust estate in cash or in kind, or partly in cash and partly in kind, or in undivided interests in the manner deemed advisable at the discretion of the Trustee and to sell any property deemed necessary by the Trustee to make the distribution. General (25) To do all the acts, to take all the proceedings, and to exercise all the rights, powers, and privileges which an absolute owner of the property would have, subject always to the discharge of his fiduciary obligations; the enumeration of certain powers in this Will shall not limit the general or implied powers of the Trustee; the Trustee shall have all additional powers that may now or hereafter be conferred on the Trustee by law or that may be necessary to enable the Trustee to administer each Trust in accordance with the provisions of this Will, subject to any limitations specified in this Will. Nonincome-Producing or Unproductive Asset (26) Any asset of the trust estate, regardless of how acquired, that is or has become nonincome-producing or unproductive shall not be held or retained by the Trustee for more than a reasonable time during the lifetime of my Spouse without the written consent of my Spouse. Powers Inconsistent With Marital Deduction (27) None of the powers or discretions granted in any provision in this Will to the Trustee shall be exercised in a manner inconsistent with the allowance of the full federal estate tax marital deduction to which my estate would otherwise be entitled, regardless of any provision in this Will to the contrary. ARTICLE 7. OPERATIONAL PROVISIONS OF TRUSTS Determination of Income and Principal 7.01. The Trustee shall have power to allocate receipts, disbursements, and losses to principal or to income, in accordance with generally accepted accounting practices. -11- (,~ 1:~7 _._._._. .°°. °. ppointment of Trustee-_ 7.02. I appoint my Spouse, Michael Bubel, to serve as Trustee. If Michael Bubel ceases to serve for any reason, I appoint my children, Gregory Mark Bubel and Mary Grace Boerio, to serve in his place. (1) Each individual Trustee of any trust hereunder then serving may appoint in writing an individual to serve in his or her place; provided that any such appointment shall not supersede any designation made above of a successor Trustee. serving may unanimously appointlidnuwr t ng an ndi vdual and ereunder then described in subparagraph (5) below to serve with them as co Tru tee ~n order to have at least one Trustee who is not a "related or subordinate party" as defined in section 672(c) of the Internal Revenue Code with respect to myself or any beneficiary hereunder. income is payable to a)sing esin~ ome benef ciartrusu h ncome II of the net Y beneficiary shall become a co-Trustee of such trust upon attaining age twenty-one (21) and filing a written acceptance with the other Trustees then serving. State other than the Commonwea th of Pen ~sylvalniaum TTrustees located in a unanirously, may, but are not required to, direct in writing that the s tuts of the Trust be transferred to the State in which such Trustee is located. Any such transfer of situs shall be effective only if the court then having jurisdiction over - ~- -the Trust shall concurrently transfer jurisdiction over the Trust to the appropriate court in said State. In the event of a transfer of situs, all questions subsequently arising pertaining to the construction and administration of the Trust shall be determined in accordance with the laws of the State to which situs and jurisdiction have been transferred. (5) Any power of appointment and removal under this Paragraph shall not be extinguished by a single exercise; provided that the power to remove a corporate trustee shall not be exercised more frequently than once every five years. court approval by written n t ce deeivered to the o Tr stee an ay resign without income beneficiaries. If a Trustee ceases to serve, whether by death or ris resignation, such Trustee shall be relieved of all liability through the delivery of an account (formal or informal) to the sui juris income beneficiaries and by the signature of a release based on said account by such persons. -12- n t ~{^~) ~.\ :5. J ... ._. -' a) No Trustee taking office shall'be liable in any way for the acts or omissions of any Trustee prior to such Trustee's assumption of office and shall have no duty to review the performance of a Trustee prior to that time. Trustee's Fees 7.03. The Trustee shall receive reasonable and just fees for any and all ordinary and extraordinary services rendered. Waiver of Trustee's Bond 7.04. No bond shall be required of any person named in this Will as Trustee. Choice of Law 7.06. The validity and administration of any trust established under this Will and all questions relating to the construction or interpretation of any such trust shall be governed by the laws of the Commonwealth of Pennsylvania. ARTICLE 8. PAYMENT OF DEATH TAXES 8.01. All estate, inheritance, and succession taxes, whether domestic or foreign, together with any interest and enalties, ~ - - p payable as a result of my death and imposed with respect to any property, whether or not disposed of by this Will, shall be paid out of the Residuary Trust established pursuant to Article 4 of this Will. ARTICLE 9. EXECUTOR Appointment 9.01. I nominate and appoint my spouse, Michael Bubel, as the Executor of this Will. In the event of my Executor's, resignation, renunciation, or inability to act, I appoint Gregory Mark Bubel and Mary Grace Boerio, as the Co- Executors of this Will in my Executor's place. My Executor, whether original, substitute, or successor, is referred to in this Will as my "Executor." No Bond Required 9.02. No bond or other security shall be required of any Executor appointed in this Will. -13- r, ! i t , ? '~`~ ~~_ ., Powers 9.03. My Executor shall have, in extension and not in limitation of the powers given by law or by other provisions of this Will, the following powers with respect to the settlement of my probate estate: Same Powers as Trustee (1) To exercise with regard #o the probate settlement all of the powers and authority conferred by this Will on the Trustee over the trust estate. (2) To employ any attorney, investment adviser, accountant, broker, tax specialist, or any other agent deemed necessary by my Executor; and to pay from my estate reasonable compensation for all services performed by any of them. Where Estate Property Kept (3) To keep any or all of the property of my estate at any place or places in Cumberland County, Pennsylvania, or elsewhere within the United States or abroad or with a depositary or custodian at such place or places. Income Tax Returns (4) To join with my Spouse or my Spouse's executor or administrator in filing any income tax return of the income of my Spouse and myself for any period for which such a return may be permitted, and to agree with my Spouse or my Spouse's executor or administrator: (a) As to how the burden of the liability for any income tax, or interest on income tax, arising out of the filing of a joint return by my Executor and my Spouse or my Spouse's executor or administrator, shall be borne as between my estate and my Spouse or my Spouse's estate; and (b} As to who, as between my Spouse or my Spouse's estate and my estate, shall be entitled to any refund or credit of any income tax, or interest on income tax, based on the filing of a joint return by my Spouse and myself or by my Executor and my Spouse or my Spouse's executor or administrator; (c) As to who, as between my Spouse or my Spouse's estate and my estate, shall be entitled to any refund or credit of any amount paid on account of any joint declaration of any estimated income tax filed by my Spouse and myself, and of the interest on any such refund; and (d) As to who, as between my Spouse or my Spouse's estate and my estate, shall -14- n, (+t i, ~ ~ t ~ i_ _.i be entitled to the benefit of any payment made by my Spouse and myself on account of any joint or separate declaration of any estimated income tax. Determination of Income and Principal (5) To pay as income the whole of the interest, dividends, rent, or receipts from property, whether wasting or not and although bought or taken at value above par, but if it is deemed advisable when property is bought or taken at a value above par, a portion of the income may be retained to offset such loss to the principal; to treat as income or principal or to apportion between them stock dividends, extra dividends, rights to take stock or securities, and proceeds from the sale of real estate, although such real estate may have been wholly or partly unproductive; to charge to income or principal or to apportion between them custodians' compensation, brokers' commissions, agents' compensations, attorneys' fees, insurance premiums, repairs or improvements, taxes, depreciation charges, and executor's compensation; generally to determine all questions as between income and principal or to apportion between them any receipt or gain and any charge, disbursement, or loss as is deemed advisable in the circumstances of each case as it arises, notwithstanding any statute, rule of law, or determination of any court. Divisions or Distributions of Estate (6) When paying legacies or dividing or distributing my estate, to make such payments, division, or distribution wholly or partly in kind by allotting and transferring specific securities or other personal or real properties or undivided interests therein as apart of the whole of any one or more payments or shares at current values in the manner deemed advisable by my Executor. All of the above powers may be exercised from time to time at the discretion of my Executor without further order or license. Marital Deduction Election 9.04. It is my intention that assets given outright to my Spouse by this Will shall qualify for the federal estate tax marital deduction. It is my intention that any assets in the Residuary Trust shall not qualify for the federal estate tax marital deduction. To this end my Executor shall not elect under Internal Revenue Code Section 2056(b)(7) or any comparable section in effect at my death for the assets in the Residuary Trust to qualify for the federal estate tax marital deduction. ARTICLE 10. GENERAL PROVISIONS -15- ,~ ~~. ~ ~ ~_ .w.. _.._. .. 1/1,'ill Not-Contractual ._.. 10.01. My Spouse and I are executing Wills at approximately the same time in which each of us is the primary beneficiary of the Will of the other. These Wills are not being made because of any agreement between us. Either Will may at any time be revoked at the sole discretion of the maker. Survivorship Requirement 10.02. Should any person or persons, except for my spouse, who would take under this Will, but for this provision, fail to survive me by more than ninety days, such person or persons shall be deemed to have predeceased me for the purposes of construing all the terms of this Will. Effect of Inoperative, Invalid, or Illegal Provision 10.03. If any provision of this Will or any Codicil to this Will is held to be inoperative, invalid, or illegal, it is my intention that all of the remaining provisions shall continue to be fully operative and effective so far as is possible and reasonable. Headings 10.04. The headings above the various provisions of this Will have been included only in order to facilitate the location of the subject covered by each provision and are not to be used in construing this Will or in ascertaining my intentions. Number and Gender Defined .. _ _ ___ _ 10.05. As used in this Will, whenever the context so indicates, the masculine, feminine, or neuter gender, and the singular or plural number, shall each be deemed to include the others. Disposition of All Property 10.06. It is my intention to dispose of all of my property under this Will. However, I do not intend to exercise any power of appointment that I now possess or that may hereafter be conferred on me, unless that power is specifically referred to in this Will or in any Codicil to this Will. IN WITNESS WHEREOF, I, Nancy Bubel, hereunto set my hand and seal this ZG day of -7-v ~_, 2000, to this my Last Will and Testament which consists of 18 typewritten pages. -16- ,_._ Nancy Bubel SIGNED, SEALED, PUBLISHED AND DECLARED, by Nancy Bubel, the Testator above named, as and for the Testator's Last Will and Testament, and in the presence of us, who, at the Testator's request, in the Testator's presence and in the presence of each other have subscribed our names as witnesses. Witness: ~°~ a ~~ Address COMMONWEALTH OF PENNSYLVANIA ) ss.: COUNTY OF DAUPHIN I, Nancy Bubel, Testator whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed this instrument as my Last Will, that I signed it willingly and that I signed it as my free and voluntary act for the purposes therein contained. Nancy Bu I Sworn or affirmed to and acknowledged before me by Nancy Bubel, the Testator, this L- ~y day of .,~ ~.. ~~' , 2000. Notary Public COMMONWEALTH OF PENNSYLVANIA) raornq;a~ st~~ -" SS.: Harrisburg, Dauphin .our,i~• P~ ~9y Commission Expires Ncv 03, 2GOt COUNTY OF DAUPHIN 1 - -17- -~ ~ ~f f w`; u'tt L i ~~ ~~'*~ ,and ~~ (~( _, the witnesses who '~U '' se names are signed to the attac ~-~-~~y~.----- instrument, being duly qualified according to law, do depose a d s oregoing were present and saw the Testator sign and execute the instrument as th Testator's Last Will; that the Testator signed Willi ay that we ngly and that the Testator executed it as the Testator's free and voluntary act for the e purposes therein expressed; that each of us in the hearing and sight of the Testator si ne Will as witnesses; and that to the best of our knowledge, the Tes g d the time Eighteen or more years of age, of sound mind and under notctor was at that undue influence. onstraint or .~ '' J~ /q~ ~ .7 ~ J 1'/q J/_f ~. Witness '/~t Witness Sworn or affirmed to and subscribed before me by and ~ ~-~y~ witnesses, this ~~ 1y;} day of '`~ ~ ' 000. hOTA~IAC SE,~L JQ~Y C(?tDRi~tG, Pio#ary P~ib!ic Harrisl:~±;n, Da:.phir, Canty ~A ^w Comr~iis~icn Cx;~;res'i:,e 03,~Ct; 1 ~", t Notary Public -18- EXHIBIT B EXHIBIT B [PA IlVHERITANCE TAX RETURN] '-'~ REV-150 0 EX (06-05) PA flepattment of Revenue - - Bureau of Individual Taxes PO BOX 280601 Harrisburg, PA 17128-0601 15056051058 INHERITANCE TAX RETURN RESIDENT nf=rt=n~~iT Side 1 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE - - -- REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW "~:~ 1. Original Return 2. Supplemental Return _ __ 3. Remainder Return (date of death ,:~ ~ 4. Limited Estate prior to 12-13-82) 4a. Future Interest Compromise (date of , ,._ 5. Federal Estate Tax Return Re ui d d th ft ' ~. 6. Decedent Died Testate q re ea a er l2-12-82) 7. Decedent Maintained a Livin Trust 1 g (Attach Copy of Will) __ 8. Total Number of Safe Deposit Boxes (Attach Copy of Trust) 9. Litigation Proceeds Received 10. Spousal Poverty Credit (date of death r -. 11. Election to tax under Sec 9113(A) bet 12 . ween -31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMA N ame TION SHOULD BE DIRECTED T0: --" -- art .Sacks _... Daytime Telephone Number _. _____. _. __ _ _ (717) 234-2401 __.. Firm Name (If Applicable) . -- - Smigel, Anderson &Sacks __.. _ _ . I REGISTER OF WILLS USE ONLY _-___ _____ _ First line of address ~ ,.~ rte, __ . --- ~ ~ .~ - i C`1 ~= 4431 North Front Street _ .. ' ` : ' •- - + '-' , -, _ _._ _ _ _ _. Second line of address - , I~ ~ a ~, ; , _ .. -_ _. , r0 ` ~ ! Third Floor f ~ _.. _._ _ _.. .~:~ ~ =:; ~t _ _ __ City or Post Office - - - - -. _ _. _ _ ~y, State ZIP Code _ .. DATE Ftlr.ED __ - _ Harrisburg _. -- _~ f .. _ __, PA 17110 _L ', __t c~a _._., -~ _ , ,~ _.._. :; Correspondent's a-mail address: SSBCkS@SBSIIp.COm _~.~=rc u~t,cutnt mroRMATION BELOW Social Security Number Date of Death _.. 040-26-5143 06/20/2009 _ _._ _ Decedent's Last Name . _ Suffix Bubel _ (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix _ _ __.._. Spouse's Social Security Number 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 of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIG TURE OF PERSON RES O IBLE FOR FILING RETURN Z D DATE DRES pr= ~ S- n ~C f o~~ yf 3~ /~. rfl.~ ~ PLEASE USE ORIGINAL FORM ONLY UA E 3p~~~~ ~- /~ (~'7//w 15056051058 1505605.1058 OFFICIAL USE ONLY County Code Year File Number 20 09 :00599 J REV-1500 EX 15056052059 Decedent's Social Security Number ecedent's Name __~ W _.. ~. _.~, _..~..___.._~ ..~~..~ RECAPITULATION Nancy W Bubel ' 040-26-5143 _._. .. 1. Real estate (Schedule A) ........................ . .................... 1. 198,167.95...: 2. Stocks and Bonds (Schedule B) ....................................... __ . 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages & Notes Receivable (Schedule D) ... .. . ,.. . wF ...................... .... 4. 5. Cash, Bank Deposits 8~ Miscellaneous Personal Property (Schedule E) .... u.. . 5 201,439.13 6. Jointly Owned Property (Schedule F) 3 Separate Billing Requested ... 6 ~~ ~ Mm. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property .... . (Schedule G) ~:`"°s Separate Billing Requested.... .... 7. 1,666,129.93 Total Gross Assets (total Lines 1 7) __ _,_. .....,._ ..,..~.._.m_....__w,,_.~ ~_~~..a., __,_w...nm._....~.~,._~ ... ._n._ .,_...,_ n..~~ .... s. _~e_ 2,065,737.01 9. Funeral Expenses & Administrative Costs (Schedule H) __.. . ... . .... .... .... s. _. 45,069.41 j 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) __.. , . ............. ... 10. 7,188.59 11. Total Deductions (total Lines 9 & 10) ...... ..,.. .......................... ... 11. 52,258.00 12. Net Value of Estate (Line 8 minus Line 11) . ........ . ................. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which ... 12. - 2,013,479.01 an election to tax has not been made (Schedule J) ..................... ... 13. ~..~ _ ~__ 14. Net Value Subject to Tax (Line 12 minus Line 13) ....... . ~~~~~~~~~~... TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES ..14. ..... ~ 2,013,479.01 ~°"~""" °"""`" ' ""-~°~ 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 - -- -- ---- (a)(1.2) X .0._ 16. Amount of Line 14 taxable ~ ~ ~" ~ "~ °" 15. u. ... , _. at lineal rate X .0 45 2,013,479.01 16 ~... 17. Amount of Line 14 taxable ~ ~ ~ ~ -, _. 90,606.56 at sibling rate X .12 18. Amount of Line 14 taxable .~.. ~ .. '~ ' - 17 at collateral rate X .15 _.._ .. _ _. 18. , 19. TAX DUE ....................................................... ..19. a ~_.., ,.. .. .....~a 90,606.56.. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 L 15056052059 J REV-7500 EX Page 3 Decedent's Complete Address: _. .....~ File,Number 20 09:00599 Nancy W Bubel STREET ADDRESS 3514 Margo Road DECEDENTS SOCIAL SECURITY NUMBER 040-26-5143 cITY Camp Hill srarE ZIP PA 17011 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments (1) 90,606.56 A. Spousal Poverty Credit B. Prior Payments 88, 000.00 C. Discount 4,631.44 3. Interest/Penalty if applicable Total Credits (A + g + C) (2) 92,631.44 D. Interest E. Penalty tal Interest/Penalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT (3) . Fill in oval on Page 2, Line 20 to request a refund. (4) 2,024.88 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF W/LLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred :..................:....................:..................................... Yes ............. No b. retain the right to designate who shall use the property transferred or its income : ............................... . c. retain a reversionary interest; or .................................................................... d. receive the promise for life of either payments, benefits or care? ...................... 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 "intrust 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 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)J. 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 (O) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent (72 P.S. §9116(a}(1.2)J. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. ' REV-1502 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF -----~ ....._..........,..,~~~ „~~~~~ ~~ u~o aau~e s~te~ Nancy Bubel FILE NUMBER 2009-00599 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to new ~~ you ti„+ti ti...,,,,,..,.,.-___~~_ ,._ - .. ., REV-1508 EX+ (6-98) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF Nancy Bubel FILE NUMBER 2009-00599 Include the proceeds of litigation and the date the proceeds were received by the estate. Ail property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM strc DESCRIPTION VALUE AT DATE 1. Personalty sold at Auction by Haar's, Inc. on 10/2/09 OF DEATH 1,209.20 2. Members 1st Federal Credit Union Savings Account #264012-00 5.96 3. .Metro Bank Checking Account #513089862 799.35 4. Integrity Bank Checking Account #0201018415 260.05 5. Integrity Bank Money Market Account #0201034415 w/accrued interest of $164.82 117,023.35 6. Sovereign Bank Checking Account #0571135382 10,818.83 7. Royalty payment from Storey Publishing for period 1-1-09 to 6-30-09 7,322.26 8. Royalty payment from Rodale Book Royalties for period 1-1-09 to 6-30-09 3, 532.59 9. Janus Individual Non-Retirement Account #38/202317449 8,532.37 10. Discover Bank CD Account #303-531766-5 51, 935.17 TOTAL (Also enter on line 5, Recapitulation) S 201,439.13 (If more space is needed, insert additional sheets of the same size) REV-1510 EX+ (6-98) SCHEDULE G COMMONWEALTH OF PENNSYLVANIA INTER-VIVOS TRANSFERS & • - INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF Nancy Bubel FILE NUMBER 2009-00599 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DUMBER THE DATE of TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S EXCLUSION TAXABLE INTEREST QF APPLICABLEI VALUE ~ ~ T. Rowe Price Traditional IRA Brokerage Acct #30Q108109-Gregory Mark Bubel & Nancy Grace Boerio, Beneficiaries 98,250.51 100 98 250 51 , . 2. T. Rowe Price Transfer on Death Brokerage Acct #30A237285-Gregory Mark Bubel & Nancy Grace Boerio, Beneficiaries 1,064,297.05 100 1 064 297 05 , , . 3. Janus Inherited Individual Beneficiary Acct #43/306072846 (reg as a Profit Sharing Plan)-Gre o Mark B b l & N 136,992.96 100 g ry u e ancy Grace Boerio, Beneficiaries © 136,992.96 4. Sovereign Bank CD ITF Mary Grace Boerio BENEF & Gregory Bubel BENEF #2335545238 w/interest to d/d 100,623.34 100 100 623 34 , . 5. Members 1st Federal Credit Union #264012-46 w/interest to d/d-Gre gory Mark Bubel & Mary Grace Boerio, Beneficiaries 126,522.06 100 126 522 06 , . 6. Capital One Money Market Account POD #3285076050-Gregory Mark Bubel & Mary Grace Boerio, Beneficiaries 4,986.45 100 4 986 45 , . 7. Capital One Online Savings Account POD #8305529525-Gregory Mark Bubel & Mary Grace Boerio, Beneficiaries 102,457.56 100 102 457 56 , . 8. Gifts to Gregory Mark Bubel on 6/12/09 & 6/16/09 13,000.00 100 3,000.00 10,000.00 9. Gifts to Mary Grace Boerio on 3/27/09, 6/1/09 & 6/12/09 15,000.00 100 3,000.00 12,000.00 10. Gift to Letitia Sandrock on 6/12/09 & 6116!09 13,000.00 100 3,000.00 10,000.00 TOTAL (Also enter on line 7 Recapitulation) $ ~ 1,666,129.93 (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RE.T,U~iN-. RESIDENT DECEDENT ESTATE OF FILE NUMBER Nancy Bubel 2009-00599 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION A• FUNERAL EXPENSES: AMOUNT ~~ Neill Funeral Home 4,112.72 2. Funeral Chaplain, Church, Musicians, & Custodial Burial gratuity 380.00 3. Memorial Service Guestbook 27.82 4. Funeral Service Thank You Cards 20.33 5. Funeral Service Luncheon 1,153.08 s. Music for Funeral 250.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Zip I Year(s) Commission Paid: 2. Attorney Fees 25,000.00 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 1,230.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 2,000.00 7. The Patriot News -Legal Advertisement 352.29 s. Cumberland Law Journal -Legal Advertisement 75.00 s. Purchase of paper and photocopy fee for funeral booklets and photos 331.39 ~D~ Mark's Paving (driveway sealing) 200.00 > > ~ Lawn mowing at house 115.00 ~ 2. Mileage and tolls incurred by Co-Executor, Gregory Mark Bubel, to and from NJ to PA 1,104.90 _TOTAL (Also enter on line 9, Recapitulation) $ 36, 352.53 SCHEDULE H FUNERAL EXPENSES & ADMINI5TRATIVE C05TS (If more space is needed, insert additional sheets of the same size) a t SCHEDULE_ H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS (CONTINUED) Estate of Nancy Bubel File No: 2009-00599 13. Meals/food expense incurred by Co-Executor, Gregory Mark Bubel , when travelling to and from New Jersey to Camp Hill $ 323.99 14. Mileage, lodging and tolls incurred by Co-Executor, Mary Grace Boerio when travelling to and from Pittsburgh to Camp Hill $1,776.04 15. Meals/food expense incurred by Co-Executor Mary Grace Boerio , , when travelling and from Pittsburgh to Camp Hill $ 740.00 16. Gift to neighbor for taking care of property, plants, house, etc. $ 100.00 17. Landscaping of house in preparation of sale $1,415.00 18. Professional cleaning of house in preparation of sale $ 550 .00 19. Hauling garbage from house in preparation of sale $ 82 5.00 20. Verizon -Telephone bill $ 57.04 21. State Farm -Homeowners Insurance $ 139.06 22. PAWC -Water $ 131.13 23. Direct TV -Television $ 44.76 24. UGI -Gas $ 144.53 25. PP&L -Electric $ 390.53 26. Sovereign Bank -Fee to obtain date of death information $ 20.00 27. Michael Langan, Tax Collector - 2009 School Taxes $1,921.15 28. Hampden Township - Sewer/Refuse charges $ 138.65 TOTAL: $8,716.88 REV-1512 EX+(12-03) SCHEDt~LE i COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT - - _ INHERITANCE TAXRETURN MQRTGAGE 1 ~Ap1L1T1E5 Q ~,~EN~ RESIDENT DECEDENT V/YV 1. D ~ at - . ESTATE OF Nancy Bubel FILE NUMBER 2009-00599 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1~ Wire transfer fee to wire funds to pay expenses of Estate (incurred by Gregory Mark Bubel) 15.00 2. Urology of Central PA -Medical bill 10.00 3. Members 1st Federal Credit Union VISA 4,665.14 4. Barclays Bank DE - US Airways Credit Card 740.26 5. MSHMC Physician's Group -Medical bill 10.00 6. Smigel, Anderson & Sacks -Estate planning invoice 880.00 7. PA Dept. of Revenue - 2006 Personal Income Tax 868.19 TOTAL (Also enter on line t 0, Recapitulation) $ I 7,188.59 (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-0O) .? COMMONWEALTH OF PENNSYLVANIA ..INHERITANCE.TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Nancy Bubel 2009-00599 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] ~ ~ .Gregory Mark Bubel, 9 Hancock Lane, Middletown, NJ 07748 .Son 50% 2~ Mary Grace Boerio, 100 Laurel Avenue, Pittsburgh, PA 15202 Daughter 50% ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I $ (If more space is needed, insert additional sheets of the same size) LAST WILL Al~TI) TESTAII~ENT ~i..- ®F `~ ° `' ~ n •~ :.j =L, r- f-- ~ iTl ^..j ~= '` ~7 ~~ N~~cy Bu.~e1 '- "' ;` -~ ~-, .~ ~,_ _.. I, Nancy Bubel, of Camp Hill, Pennsylvania, revoke all wills and coc previously made by me, and declare this to be my last Will. In the administration of~y estate it is my wish that those responsible for managing my estate and resolving problems be guided by the principles of harmony, simplicity, and common sense. ARTICLE 1. FAMILY Identification of Spouse 1.01. I am married to Michael Bubel ,referred to in this Will as "my Spouse." Identification of Children 1.02. I have two children who are now living whose names are Gregory Mark Bubel and Mary Grace Boerio. I have no deceased children. All references in this Will to "my Children" include not only the above-named children, but also any child hereafter born to or adopted by me. ARTICLE 2. BEQUESTS AND DEVISES Personal Effects 2.01. All of my personal effects, jewelry, clothing, household furniture and furnishings, books, personal automobiles, boats, and other. such tangible personal property owned by me at the time of my death, together with any insurance policies on the property, I give to my beloved Spouse if my spouse survives me. If my spouse does not survive me, I give the property to my beloved children who survive me, to be divided among them in any manner to which they agree. If my Spouse does not survive me and none of my beloved children survive me, this bequest shall fail, and the property shall pass as part of the residue of my estate. ARTICLE 3. RESIDUE--PRIOR DEATH OF SPOUSE Disposition in Trust 3.01. If my Spouse does not survive me, then all of the rest of the assets that I may own at the time of my death (including any property over which I may have a power of -1- r~~l ,~, ._ ('F" r t. ;~: ~ _ -= <, ? 1 ''1 =;,; appointment, I give to the Trustee named in this Will, to be held as part of the Residuary Trust as provided in Articles 4 through 7 of this Will. ARTICLE 4. RESIDUE--SURVIVAL OF SPOUSE Disposition of Residue 4.01. If my Spouse survives me, all the rest of the assets that I may own at the time of my death (including any property over which I may have a power of appointment) shall be divided between my Spouse and the trust described below and referred to in this Will as the "Residuary Trust." Marital Bequest to Spouse 4.02. I give outright to my Spouse assets from my estate equal in value to an amount which, when added to the final estate tax values of all other property interests includable in my gross estate for federal estate tax purposes which pass or have passed to my Spouse under other provisions of this Will or otherwise and qualify for the marital deduction, will entitle my estate to the minimum federal estate tax marital deduction necessary to reduce my taxable estate to an amount on which no federal estate tax is due and the federal unified credit available to my estate is fully utilized. Selection and Valuation of Assets 4.03. The marital bequest amount shall be satisfied in cash or in kind, or partly in each, with assets selected by my Executor from those that are includable in my gross estate and that qualify for the marital deduction for federal estate tax purposes. The assets so allocated in kind shall be considered to satisfy the marital bequest amount on the basis of their value at the date or dates of distribution to my spouse. Assets Excluded 4.04. My Executor is directed not to allocate to my spouse any assets with respect to which the federal foreign death tax credit is avai-able to my estate or any shares of stock that would otherwise qualify for redemption under Section 303 of the Internal Revenue Code. Conformity With Internal Revenue Code 4.05. It is my intent that the marital bequest shall qualify for the marital deduction for federal estate tax purposes, and that the provisions of this Will relating to the marital deduction shall comply with Section 2056 of the Internal Revenue Code .The provisions of this Will shall be construed to conform to my intent and, to the extent that any provision cannot be so construed, it shall be deemed void. Neither my Executor nor the Trustee shall take any action or have -2- '`"1 +~ ~~ i ~,' any power that will impair the marital deduction, and all provisions of this Will regarding the marital bequest shall be interpreted to conform to that objective. The terms "gross estate," "marital deduction," and "interests in property which pass or have passed," as used in this Will, shall have the same meanings as they have under Section 2056 of the Internal Revenue Code . Election of Valuation 4.06. No provision of this Will shall be construed so as to limit the discretion of the person required to file a federal estate tax return on behalf of my estate to make, where allowable, an election for federal estate tax purposes to value my estate as of the date of my death, or pursuant to the alternate valuation method provided for by the Internal Revenue Code, or any other valuation provision of the Internal Revenue Code, provided that the valuation method or the use of the valuation provision is allowable in determining the marital deduction for federal estate tax purposes. Simultaneous Death 4.07. If my Spouse and I should die simultaneously, or under such circumstances as to render it difficult or impossible to determine who predeceased the other, my Spouse shall be conclusively presumed to have predeceased me for the purposes of the marital deduction. Residuary Trust 4.08. The balance of the assets of my estate I give to the Trustee named in this Will, to be held as the "Residuary Trust." Administration 4.09. The Residuary Trust shall be held, administered, and distributed by the Trustee in accordance with the provisions of Articles 5 through 7 of this Will. ARTICLE 5. RESIDUARY TRUST: PAYMENT AND DISTRIBUTION Payment of Income and Principal to Spouse 5.01. The Trustee shall pay to or apply for the benefit of my Spouse during my Spouse's lifetime all of the net income of the Residuary Trust in monthly or in other convenient installments, but in no event less often than annually. If at any time, in the discretion of the Trustee, my Spouse should be in need of additional funds for my Spouse's proper maintenance and support, then the Trustee, in addition to the income payments provided, shall in the Trustee's discretion pay to or apply for the benefit of my Spouse such amounts from the principal of the -3- ~r~ ~ ~ i ~`, =" .v Residuary Trust, up to the whole of the principal, as the Trustee from time to time shall deem advisable. Division of Trust Estate 5.02. On the death of my Spouse or on my death if my Spouse predeceases me, the Trustee shall divide the corpus of the Residuary Trust into as many equal shares as there are children of mine then living and children of mine then deceased but leaving issue then surviving. One equal share shall be given to each of my children who may then be living. One equal share shall be set aside for the benefit of the estate of each of my deceased children who leave issue surviving, and shall constitute the corpus of the trust for each issue. Each share shall constitute and be held, administered, and distributed by the Trustee as a separate trust. Trusts for Issue 5.03. The Trustee shall apply and distribute the net income and principal of each of the shares of the corpus of the trust set aside for the benefit of the issue of a deceased child of mine as follows: (1) Until each issue reaches the age of twenty-one years, the Trustee shall pay to or apply for the benefit of each issue, in monthly or other convenient installments, so much of the net income from his or her share of the trust estate, up to the whole, as the Trustee in the Trustee's discretion deems advisable for the issue's proper care, support, maintenance, and education. The Trustee shall accumulate and add to the principal of each issue's share of the corpus of the trust the balance, if any, of the net income. (2) When each issue reaches the age of twenty-one years, the Trustee shall thereafter.pay to or apply for the benefit of each issue all of the net income from his or her share of the corpus of the trust until the issue attains the age of 27, payable monthly or in other convenient installments but in na event less often than annually. (3) If at any time in the discretion of the Trustee any issue should be in need of funds for his or her proper care, support, maintenance, and education, the Trustee shall in the Trustee's discretion, in addition to the payments provided, pay to or apply for the benefit of such issue such amounts from the principal of his or her share of the corpus of the trust up to the whole, as the Trustee may from time to time deem advisable. (4) When each issue reaches the age of 21 years, then each issue shall have the right to withdraw 1/4 of the then balance of the principal of his or her share of the corpus of the trust. When each issue reaches the age of 25 years, each issue shall have the right to withdraw 1/2 of the then balance of the principal of his or her share of the corpus of the trust. When each issue reaches the age of 33 years, each issue shall -4- . ~~, I~, have the right to withdraw all of the balance of his or her share of the corpus of the trust. (5) If any issue for whom a share of the corpus of the trust has been set aside should die prior to attaining the age of 27 years, then on the death of such issue the Trustee shall distribute all of the balance of such deceased issue's share to my child living at that time, or if none of my children are living at that time, then to my issue living at that time . (6) If my children and their issue should all die prior to final distribution of the corpus of the trust, all of the trust corpus not disposed of as pravided in this Will shall be distributed to the following person and charities, in equal shares: (a) Oaxaca Street Children, Grassroots, Inc., of 449 Crane Ave. South, Taunton, MA 02780; (b) Food Harvest for Oaxaca Street Children, of P.O. Box 16, Decatur, TX 76234; (c) ECHO, of 17430 Durrance Rd., N. Fort Myers, FL 33917-2239; (d) Domestic Violence Services of Cumberland and Perry Counties, of P.O. Box 1039, Carlisle, PA 17013-6039; (e) New Hope Ministries, of 15 State Rd., Mechanicsburg, PA 17055; (f) Rebecca Francis, of Box 307, Dillsburg, PA 17019. Maximum Duration of Trust 5.04. All of the trusts provided for in this Will shall in any event terminate on the expiration of twenty-one (21) years after the death of the last survivor of all my issue in being at the time of my death. Definitions 5.05. a. The term "children," as used in this Will, includes adopted children and any who may hereafter be born. b. The term "issue," as used in this Will, means lawful issue and includes legally adopted children. c. All references in this Will to the "trust" or to the "corpus of the trust," unless otherwise specifically provided for, refer, respectively, to each of the separate trusts established by this Will, and the corpus of each trust. d. The term "education," as used in this Will, includes both college and postgraduate study at any accredited institution of the beneficiary's choice for any -5- 1 ~ ~"_ 5 ~, period of time that, in the judgment of the Trustee, is advantageous to the beneficiary concerned; the Trustee is to provide adequate amounts for all related living and travel expenses of the beneficiary within reasonable limits. Consideration of Beneficiaries' Qther Means 5.06. The Trustee, in exercising discretionary authority with respect to the payment of trust income or principal to any beneficiary, shall take into consideration any income or other resources available to the beneficiary from sources outside of this trust that may be known to the Trustee. The Trustee may accept as final and conclusive the written statement of the beneficiary receiving payment as to other available income or resources. The determination of the Trustee with respect to the advisability of making payments out of the principal to any beneficiary shall be conclusive on all persons interested in the trust. Incapacity of Beneficiary 5.07. If at any time any beneficiary entitled to receive income or principal from the trust is a minor or an incompetent or a person whom the Trustee deems unable to handle funds properly or wisely if paid directly to the beneficiary, the Trustee in the Trustee's discretion may make payments in any one or more of the following ways: (1) Directly to the beneficiary. (2) To the natural guardian or legally appointed guardian or conservator of the person or estate of the beneficiary. (3) By making expenditures directly for the care, support, maintenance, or education of the beneficiary. (4) To any person or organization furnishing care, support, maintenance, or education for the beneficiary. The Trustee shall not be required to see to the application of any funds paid or applied in any of the above-mentioned ways, and the receipt of the payee shall be full acquittance to the Trustee. The decision of the Trustee as to which of the methods should be used in making payments shall be conclusive and binding on all parties concerned. Undistributed Payments 5.08. On the termination of any interest in this trust, all undistributed income in the hands of the Trustee shall be paid to the person or persons next entitled to income by the terms of this Will. Alienation or Encumbrance -6- ,~ i1' ``-~~ ~ ~ 5.09. No beneficiary or remainder beneficiary of any Trust shall have any right or power, except as otherwise specified, to sell, transfer, assign, pledge, mortgage, alienate, or hypothecate his or her interest in the principal or income of the trust estate in any manner whatsoever. To the fullest extent of the law, the interest of each and every beneficiary and remainder beneficiary shall not be subject to the claims of any of his or her creditors or liable to attachment, execution, bankruptcy proceedings, or any other legal process. The Trustee shall pay, disburse, and distribute principal and income of the trust estate only in the manner provided for in this Will and not on any attempted transfer or assignment, whether oral or written, of any beneficiary or remainder beneficiary nor by operation of law. Distribution of Trust Assets by Executor 5.10. If on termination of the administration of my probate estate, there has been no distribution in trust to the Trustee and events have occurred that would require the Trustee under the terms of this Will to make immediate distribution of all the property, my Executor shall perform all of the acts necessary to complete the distribution and for that purpose shall have all the powers granted by this Will to the Trustee. ARTICLE 6. GENERAL ADMINISTRATIVE POWERS OF TRUSTEE Grant of Powers 6.01. In order to carry out the purposes of any Trust established by this Will, the Trustee, in addition to all other powers and discretions granted by this Will or by law, shall have the following powers and discretions, subject to any limitations specified elsewhere in this Will: Retain Assets (1) To continue to hold any and all property received by the Trustee or subsequently added to the trust estate or acquired pursuant to proper authority if and as tong as the Trustee, in exercising reasonable prudence, discretion, and intelligence, considers that the retention is in the best interests of the trust; provided, however, that nonincome-producing or unproductive property shall not be retained as an asset of the Trust for more than a reasonable time during the lifetime of my Spouse without the written consent of my Spouse. Investments (2) To invest and reinvest in every kind of property, real, personal, or mixed, and every kind of investment, specifically including, but not by way of limitation, corporate obligations of every kind, and stocks, preferred or common, which persons of -7- '~. I` '~~ .~' prudence, discretion, and intelligence acquire for their own accounts. Management of Securities (3} To exercise, respecting securities held in the trust estate, all the rights, powers, and privileges of an owner, including, but not limited to, the power to vote, give proxies, and to pay assessments and other sums deemed by the Trustee necessary for the protection of the trust estate; to participate in voting trusts, pooling agreements, foreclosures, reorganizations, consolidations, mergers, and liquidations, and in connection therewith to deposit securities with and transfer title to any protective or other committee under such terms as the Trustee may deem advisable; to exercise or sell stock subscription or conversion rights; and to accept and retain as an investment any securities or other property received through the exercise of any of the foregoing powers, regardless of any limitations elsewhere in this instrument relative to investments by the Trustee. Form of Ownership of Trust Property (4) To hold securities or other trust property in the name of the Trustee as Trustee under each Trust or in the Trustee's own name or in the name of a nominee or in such conditions where ownership will pass by delivery. Business Interests (5) To continue and operate, to sell or to liquidate, as the Trustee deems advisable at the risk of the trust estate, any business or partnership interests received by the trust estate; provided, however, that a nonincome-producing or unproductive business or partnership interest shall not be held as an asset of the Trust for more than a reasonable time during the lifetime of my Spouse without the written consent of my Spouse. Sell and Exchange (6) To sell for cash or on deferred payments at public or private sale, to exchange, and to convey any property of the trust estate. Division of Trust Estate (7) On any division of the trust estate into separate shares or trusts, to apportion and allocate the assets of the trust estate in cash or in kind, or partly in cash and partly in kind, or in undivided interests in the manner deemed advisable in the discretion of the Trustee; after any division of the trust estate, the Trustee may make joint investments with funds from some or all of the several shares or Trusts, but the Trustee shall keep separate accounts for each share or Trust. Abandonment of Trust Assets -8- ,, {~v ~.~~ (8) To abandon any trust asset or interest therein in the discretion of the Trustee. Options (9) To grant an option involving disposition of a trust asset and to take an option for the acquisition of any asset by the trust estate. Lease (10) To lease any real or personal property of the trust estate for any purpose for terms within or extending beyond the duration of any Trust. Property Management (11) To manage, control, improve, and repair real and personal property belonging to the trust estate. Development of Property (12) To partition, divide, subdivide, assign, develop, and improve any trust property; to make or obtain the vacation of plats and adjust boundaries or to adjust differences in valuation on exchange or partition by giving or receiving consideration; and to dedicate land or easements to public use with or without consideration. Repair, After, Demolish, and Erect (13) To make ordinary and extraordinary repairs and alterations in buildings or other trust property, to demolish any improvements, to raze party walls or buildings, - -and to erect new party walls or buildings as the Trustee deems advisable. Borrowing and Encumbering (14) To borrow money for any trust purpose from any person, firm, or corporation on the terms and conditions deemed appropriate by the Trustee and to obligate the trust estate for repayment; to encumber the trust estate or any of its property by mortgage, deed of trust, pledge, or otherwise, using whatever procedures to consummate the transaction deemed advisable by the Trustee; and to replace, renew, and extend any encumbrance and to pay loans or other obligations of the trust estate deemed advisable by the Trustee. Natural Resources (15) To enter into oil, gas, liquid or gaseous hydrocarbon, sulphur, metal and any and all other natural resource leases on terms deemed advisable by the Trustee, and to enter into any pooling, unitization, repressurization, community, and other types of agreements relating to the exploration, development, operation, and conservation of properties containing minerals or other natural resources; to drill, mine, and otherwise -9- i ~ ;'; a i °'~- 1 '' operate for the development of oil, gas and other minerals; to contract for the installation and operation of absorption and repressuring plants; and to install and maintain pipelines. Insurance (16) To procure and carry at the expense of the trust estate insurance of the kinds, forms, and amounts deemed advisable by the Trustee to protect the trust estate and the Trustee against any hazard. Enforcement of Hypothecations (17) To enforce any deed of trust, mortgage, or pledge held by the trust estate and to purchase at any sale thereunder any property subject to any such hypothecation. Extending Time of Payment of Obligations (18) To extend the time of payment of any note or other obligation held in the trust estate, including accrued or future interests, in the discretion of the Trustee. Adjustment of Claim (19) To compromise, submit to arbitration, release with or without consideration, or otherwise adjust claims in favor of or against the trust estate. Litigation (20) To commence or defend at the expense of the trust estate any litigation - - -affecting each Trust or any property of the trust estate deemed advisable by the Trustee. Administration Expenses (21) To pay all taxes, assessments, compensation of the trustee, and all other expenses incurred in the collection, care, administration, and protection of the trust estate. Employment of Attorneys, Advisers, and Other Agents (22) To employ any attorney, investment adviser, accountant, broker, tax specialist, or any other agent deemed necessary in the discretion of the Trustee; and to pay from the trust estate reasonable compensation for all services performed by any of them. Termination by Trustee of Small Trust (23) To terminate in the discretion of the Trustee any separate Trust held for an income beneficiary and remaindermen if the fair market value of the separate Trust at -10- r~ ; ~- any time becomes less than $2,500.00, and, regardless of the age of the income beneficiary, to distribute the principal and any accrued or undistributed net income to the income beneficiary, or to the income beneficiary's guardian or other fiduciary. Distribution (24) On any partial or final distribution of the trust estate, to apportion and allocate the assets of the trust estate in cash or in kind, or partly in cash and partly in kind, or in undivided interests in the manner deemed advisable at the discretion of the Trustee and to sell any property deemed necessary by the Trustee to make the distribution. General (25) To do all the acts, to take all the proceedings, and to exercise all the rights, powers, and privileges which an absolute owner of the property would have, subject always to the discharge of his fiduciary obligations; the enumeration of certain powers in this Will shall not limit the general or implied powers of the Trustee; the Trustee shall have all additional powers that may now or hereafter be conferred on the Trustee by law or that may be necessary to enable the Trustee to administer each Trust in accordance with the provisions of this Will, subject to any limitations specified in this Will. Nonincome-Producing or Unproductive Asset (26) Any asset of the trust estate, regardless of how acquired, that is or has become nonincome-producing or unproductive shall not be held or retained by the Trustee for more than a reasonable time during the lifetime of my Spouse without the written consent of my Spouse. Powers Inconsistent With Marital Deduction (27) None of the powers or discretions granted in any provision in this Will to the Trustee shall be exercised in a manner inconsistent with the allowance of the full federal estate tax marital deduction to which my estate would otherwise be entitled, regardless of any provision in this Will to the contrary. ARTICLE 7. OPERATIONAL PROVISIONS OF TRUSTS Determination of Income and Principal 7.01. The Trustee shall have power to allocate receipts, disbursements, and losses to principal or to income, in accordance with generally accepted accounting practices. -11- ~, ~~"ti .~ .Appointment of Trustee 7.02. I appoint my Spouse, Michael Bubel, to serve as Trustee. If Michael Bubel ceases to serve for any reason, I appoint my children, Gregory Mark Bubel and Mary Grace Boerio, to serve in his place. (1) Each individual Trustee of any trust hereunder then serving may appoint in writing an individual to serve in his or her place; provided that any such appointment shall not supersede any designation made above of a successor Trustee. (2) The individual Trustees of any trust hereunder then serving may unanimously appoint in writing an individual and/or a corporation described in subparagraph (5) below to serve with them as co-Trustee in order to have at least one Trustee who is not a "related or subordinate party" as defined in section 672(c) of the Internal Revenue Code with respect to myself or any beneficiary hereunder. (3) As to each separate trust of which all of the net income is payable to a single income beneficiary, such income beneficiary shall become a co-Trustee of such trust upon attaining age twenty-one (21) and filing a written acceptance with the other Trustees then serving. (4) If any corporate or individual Trustee is located in a State other than the Commonwealth of Pennsylvania, my Trustees acting unanimously, may, but are not required to, direct in writing that the situs of the Trust be transferred to the State in which such Trustee is located. Any such transfer of situs shall be effective only if the court then having jurisdiction over the Trust shall concurrently transfer jurisdiction over the Trust to the appropriate court in said State. In the event of a transfer of situs, all questions subsequently arising pertaining to the construction and administration of the Trust shall be determined in accordance with the laws of the State to which situs and jurisdiction have been transferred. Paragraph shall not be extinguished by aas poletexerc 5n~ removal under this power to remove a corporate trustee shall no9be exercised more fdrequent y than once every five years. (6) Any Trustee while serving hereunder may resign without court approval by written notice delivered to the co-Trustee and all sui juris income beneficiaries. If a Trustee ceases to serve, whether by death or resignation, such Trustee shall be relieved of all liability through the delivery of an account (formal or informal) to the sui juris income beneficiaries and by the signature of a release based on said account by such persons. -12- ,-. way for the acts or omissions~of any Trustee prior to such T ustee~sllassu in any of office and shall have no duty to review the performance of a Trustee prioptton that time. Trustee's Fees 7.03. The Trustee shall receive reasonable and just fees for any and all ordinary and extraordinary services rendered. Waiver of Trustee's Bond 7.04. No bond shall be required of any person named in this Will as Trustee. Choice of Law 7.06. The validity and administration of any trust established under this Will and all questions relating to the construction or interpretation of any such trust shall be governed by the laws of the Commonwealth of Pennsylvania. ARTICLE 8. PAYMENT OF DEATH TAXES 8.01. All estate, inheritance, and succession taxes, whether domestic or foreign, together with any interest and penalties, payable as a result of my death and imposed with respect to any property, whether or not disposed of by this Will, shall be paid out of the Residuary Trust established pursuant to Article 4 of this Will. ARTICLE 9. EXECUTOR Appointment 9.01. I nominate and appoint my spouse, Michael Bubel, as the Executor of this Will. In the event of my Executor's, resignation, renunciation, or inability to act, I appoint Gregory Mark Bubel and Mary Grace Boerio, as the Co- Executors of this Will in my Executor's place. My Executor, whether original, substitute, or successor, is referred to in this Will as my "Executor." No Bond Required 9.02. No bond or other security shall be required of any Executor appointed in this Wifl. -13- .; ~ ': -;-~ i", Powers 9.03. My Executor shall have, in extension and not in limitation of the powers given by law or by other provisions of this Will, the following powers with respect to the settlement of my probate estate: Same Powers as Trustee (1) To exercise with regard to the probate settlement all of the powers and authority conferred by this Will on the Trustee over the trust estate. (2} To employ any attorney, investment adviser, accountant, broker, tax specialist, or any other agent deemed necessary by my Executor; and to pay from my estate reasonable compensation for all services performed by any of them. Where Estate Property Kept (3) To keep any or all of the property of my estate at any place or places in Cumberland County, Pennsylvania, or elsewhere within the United States or abroad or with a depositary or custodian at such place or places. Income Tax Returns (4) To join with my Spouse or my Spouse's executor or administrator in filing any income tax return of the income of my Spouse and myself for any period for which such a return may be permitted, and to agree with my Spouse or my Spouse's executor or administrator: (a) As to how the burden of the liability for any income tax, or interest on income tax, arising out of the filing of a joint return by my Executor and my Spouse or my Spouse's executor or administrator, shall be borne as between my estate and my Spouse or my Spouse's estate; and (b) As to who, as between my Spouse or my Spouse's estate and my estate, shall be entitled to any refund or credit of any income tax, or interest on income tax, based on the filing of a joint return by my Spouse and myself or by my Executor and my Spouse or my Spouse's executor or administrator; (c) As to who, as between my Spouse or my Spouse's estate and my estate, shall be entitled to any refund or credit of any amount paid on account of any joint declaration of any estimated income tax filed by my Spouse and myself, and of the interest on any such refund; and (d) As to who, as between my Spouse or my Spouse's estate and my estate, shall -14- be entitled to the benefit of any payment made by my Spouse and myself on account of any joint or separate declaration of any estimated income tax. Determination of Income and Principal (5) To pay as income the whole of the interest, dividends, rent, or receipts from property, whether wasting or not and although bought or taken at value above par, but if it is deemed advisable when property is bought or taken at a value above par, a portion of the income may be retained to offset such loss to the principal; to treat as income or principal or to apportion between them stock dividends, extra dividends, rights to take stack or securities, and proceeds from the sale of real estate, although such real estate may have been wholly or partly unproductive; to charge to income or principal or to apportion between them custodians' compensation, brokers' commissions, agents' compensations, attorneys' fees, insurance premiums, repairs or improvements, taxes, depreciation charges, and executor's compensation; generally to determine all questions as between income and principal or to apportion between them any receipt or gain and any charge, disbursement, or loss as is deemed advisable in the circumstances of each case as it arises, notwithstanding any statute, rule of law, or determination of any court. Divisions or Distributions of Estate (6) When paying legacies or dividing or distributing my estate, to make such payments, division, or distribution wholly or partly in kind by allotting and transferring specific securities or other personal or real properties or undivided interests therein as apart of the whole of any one or more payments or shares_ at current values in the manner deemed advisable by my Executor. All of the above powers may be exercised from time to time at the discretion of my Executor without further order or license. Marital Deduction Election 9.04. It is my intention that assets given outright to my Spouse by this Will shall qualify for the federal estate tax marital deduction. It is my intention that any assets in the Residuary Trust shall not qualify for the federal estate tax marital deduction. To this end my Executor shall not elect under Internal Revenue Code Section 2056(b)(7) or any comparable section in effect at my death for the assets in the Residuary Trust to qualify for the federal estate tax marital deduction. ARTICLE 10. GENERAL PROVISIONS -15- 1 i~ l ~- Will Not Contractual 10.01. My Spouse and I are executing Wills at approximately the same time in which each of us is the primary beneficiary of the Will of the other. These Wills are not being made because of any agreement between us. Either Will may at any time be revoked at the sole discretion of the maker. Survivorship Requirement 10.02. Should any person or persons, except for my spouse, who would take under this Will, but for this provision, fail to survive me by more than ninety days, such person or persons shall be deemed to have predeceased me for the purposes of construing all the terms of this Will. Effect of Inoperative, Invalid, or Illegal Provision 10.03. (f any provision of this Will or any Codicil to this Will is held to be inoperative, invalid, or illegal, it is my intention that all of the remaining provisions shall continue to be fully operative and effective so far as is possible and reasonable. Headings 10.04. The headings above the various provisions of this Will have been included only in order to facilitate the location of the subject covered by each provision and are not to be used in construing this Will or in ascertaining my intentions. Number and Gender Defined 10.05. As used in this Will, whenever the context so indicates, the masculine, feminine, or neuter gender, and the singular or plural number, shall each be deemed to include the others. Disposition of All Property 10.06. It is my intention to dispose of all of my property under this Will. However, I do not intend to exercise any power of appointment that I now possess or that may hereafter be conferred on me, unless that power is specifically referred to in this Will or in any Codicil to this Will. IN WITNESS WHEREOF, I, Nancy Bubel, hereunto set my hand and seal this Z~ day of :mac, , 2000, to this my Last Will and Testament which consists of 18 typewritten pages. ,. - -16- Nancy Bubel SIGNED, SEALED, PUBLISHED AND DECLARED, by Nancy Bubel, the Testator above named, as and for the Testator's Last Will and Testament, and in the presence of us, who, at the Testator's request, in the Testator's presence and in the presence of each other have subscribed our names as witnesses. Witness: v ~ ,: Address } COMMONWEALTH OF PENNSYLVANIA ) ss.: COUNTY OF DAUPHIN I, Nancy Bubel, Testator whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed this instrument as my Last Will, that I signed it willingly and that I signed it as my free and voluntary act for the purposes therein contained. Nancy Buk~el Sworn or affirmed to and acknowledged before me by Nancy Bubel, the Testator, this ~-~' day of _ ..,,~ ~ ~~' 2000. `, h __~.~.~.~..~.. , _.; ~ Lam, ' 1 Notary Public COMMONWEALTH OF PENNSYLVANIA ) SS.: COUNTY OF DAUPHIN -17- h!(iTn""RiAL SEAL ____ JGD}' !=i;LD;;IiJG, h;ovary Public i-iarrisburg, Dauphin Cou;,ty r^A h.4y Commission Expires rarv 03, 2GQ1 WE, -{ a ~ ~ ~ ~~ ~ v~± 1_ %~~ j~^ ~ and ~~ ~~?~ ~ i~..~.-- - ~ "L fG ~. ,the witnesses whose names are signed to the attache or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the Testator sign and execute the instrument as the Testator's Last Will; that the Testator signed willingly and that the Testator executed it as the Testator's free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Wifl as witnesses; and that to the best of our knowledge, the Testator was at that time Eighteen or more years of age, of sound mind and under no constraint or undue influence. '.f , } ~, ~. Witness +~'c~. ~ ~-u~- W Hess Sworn or affirmed to and subscribed before me by ~,(.~ ~~ ~~-~~.~ ~ •~~~-~', and fLey~e~ ~~ ' witnesses, this -~ l.e~day of ~' ~ ~-~.. 000. P:OTARIAL SE.,~,l JoOY GQLDRI+~rG, ~Joiary P~ihiir. Na~risL+.;;n, D2~rph.n Cc~r•ty F'A i '!ly Corr~r+iis~ir.~ ~xpi~es P{ov 03, ~GCi f s Notary Public -18- Prevt[us eoilions are obsolete --- A. Settlei7lent Statement fo~ HUD-1 (3/55) ref Handbook 4305.2` B. T e of Loan U.S. Department of Housing and Urban Development 1. ^FHA 2. ^FmHA 3. BlConv. Unins. 6. File Number OMB A royal No. 2502-0265 ex Tres 11/30/2009 4, ^VA ~. OConv. Ins. 7. Loan Number FINAL HS09036 8. Mortgage Insurance Case Number onn a mi e g ve you a s .men o a ue se, amen cos s, maun s poi., ,c a 6800281703 C. Note: Items marked "(p.o.c.)• were paid outsitle the tloNng; Ihey are shovm here for Informatlon u WARNING: Il Is a vlma to knoeingly make fsisa alelemMl3 to the Unltsd 5tatee on this or eny aNer aim9arnfonn, Penalties upon wnWetlvn ran Intluds a 5ne and im risonmenL Far dsralla see: Titls 15 U. S. Code Sactlon 11701 antl Section 1010utled in the totals. D. NAME OF BORROWER: David M. Cassel and Dianna D. Cassel TitleExpress Settlement System Printed 10/15/2009 at 11:55 SC ADDRESS: E. NAME OF SELLER: Estate of Nancy Bubel by her Executor Gregory Mark Bubel and Estate of Nancy Bubel by her Executrix Mary Grace Boerio ADDRESS: F. NAME OF LENDER: Members 1st Federal Credit Union ADDRESS: 500D Louise Drive P.O. Box 40 Mechanicsbur PA 17055 G. PROPERTY ADDRESS: 3514 Margo Road, Camp Hiil, PA 17011 Ham den Townshi H. SETTLEMENT AGENT: Heritage Settlement Services, LLC, Phone: 717-975.2117 Fax: 717.730-9665 PLACE OF SETTLEMENT: 4705 E_ Trindln o.,.,.I aa__r___~_ _. TO iao: >r~ ~:.., for 1 1 SUBSTITUTE FORM 1099 SELLER STATEMENT: The Inionnetbn contained herein la Important lea InTOrmatlon and Is being /umiahatl b the Intemel Revenue Serviq. If you are required to 51e a retyB 167.95 line 107 above mnatlWtes Ne Groaa prvgads of U7ia lrensaalon, n°y59ence penalty or otltar sanctlon will be Impmetl on you I/ Nla Item Is requlretl to be reprnlatl end 0e IRS tle[erminaa Thal h has not bean reponeo. The Conbad Seles Pdce oaseribed on You are oqulred by law b proNtls Iha settlement agent (Fetl. Tar< IO No: 2517 5 7 521) with your correct rarmayer Iden55cetion number. I/you do not pmNda your conact latpayer Iden55ca9vn number, y u may be subjaq m cirfl w alminal penaltles Imposed bylaw. Under panaWea of a 'u I q TIN: _ P 0 ry. Ihat me number shown on Ihis statement is my correct tazpayar identlFCatlon number. / --' SELLER(S) SIGNATURE(S): SELLER(S) NEW MAILING ADDRESS: / SELLER(S) PHONE NUMBERS: (N) Previous adiUoneare ohsalete U.S. DEPARTMENT OF Nnt iciMr_ rmm.., ......_. _ _ UNITED STATES ONRTFMi 5 OR AHOY SIMILLAR FORM PLENAL7 ES UPON CONY CTION CAN INCLUDE A FINE AND IMPRISONMENT. FOR OETAllS SEE TffLE iB: U.S. CODE SECTION 1001 AND SECTION 1010. The HUD-1 Selaement Sfa wfi I have prepare is a We and eccurala account or Ihia uansaetion. I have or will a Ne Nnds to 0 dls~unetl cMrtlance v/iN this alalemenl SETTLEMENTq 7; ~'~~ OATE v~~G _ d,,a.cuon. I ti rnmy Ih~sJ° ~°roW<d ~ Py of the HUO-1 5 rydjemeM Stalemetnl a wa snd accurate alafemenl or ell recelpls end dla6unemenls made nn m x ~ r / /V/ r Y account as a ~ n ~] n t ( loon ~ l / ( /~ ~ a 0 .Y// ~ ~~- s e a o ancy u e er xecu r re ry a e saes ancy u e y er eau ary race centl ,~ . ,~-~ _ 1_jc~'~ L' e ~ r'-~-1G'iL}'-i~~~ _ i~ww. hair--s, ~qm H~~r~' ~ flUC'f IL~-~ Settlesmen{; f-aREG EiLIBL:L_ ~E~Iler~ ~~7~' t^'a~e4 Fii=t1',ICC~CFC L~=~t~iE h~ I U1"iL.ETt?Wh1 t~l-J ~~ r ~ 4~ j~`-'m ~-~es~~r°i{~tior~ ]"'rice UFty -('ot~1 ' C11air~ __._-__-~-__----- -__..___ - ---- --------~--- -__ u'1- mss ±17~ tahl e ~' L~°'~~`~ L{aak sl-relfi ~ I, ~~i T v ~:. ,-~ ~~iZs 1 i T, ~+ar - C)~f-r c!r t~sser° l~ec1 flier _ c i ~ ,, ~~'# - ~ Reel i r3er 1 ~~ . ~lik'r __ desk c!`r a i r 1 ;_ . 4~ i~ - (-Iit~e-~t-bed ~ ~ ~' . ~~tZr ~~ Hi.ci~--~--~iecl-end 1 r . ~tt<~r Go n~ m a. s = i. can ai: 4+1~. i~t~~~iy: ~7 i . G~~~ ~JEL ~LJRU{-iGi~GE 1 ~'r. ~~~ L. e n s a d ;j u s~ m e r7 t s ~ -~~,~ r. ~c-y 0_~ i4et d+-{a t o s e l l'et~ t~----- JS~f, ~>~ ~1~ ~~, r.vww, 1-raetra. cam I-tA~l;' S A~1~TI~Ix{ ~~~~;~-Li~4~.~~~~ fib' ~f------ - ~~, 11 ~~ - ..~" ~~ ~` ~~~ •VWiN. ~lac t'r'S„ Cd{Tl ~~~~ti~ ;a ~~C~Z~C~ '7._.' 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Table-~:hair~s 1 ' f.'4+k _ r~r?55[r" 1 ;~; ~~~, - 1=1~ar• l irahts 1 1iW. ~ _ Tv 1 ~'_~, ~~~~' 4 chains Ch~~.r 1 ~k~~`~~ -~ C I-~ ~ i r 3 1. ~Qr .. . - Table _ 1 1. t~~1' 3 1 ~. ~~ - Pench -- L7r^esser 1 ~. ~t~: ~1oor light 1` 1. ~~rt~r ,Cabinet 1 1. ~~ - Fl Qer^ l i gh•~ 1 7. ~Za4~ •=~ 8. ~~ `" ~ c~ ~ ~ ~ 5 :14~ ~+rc~ 3 1Z! . J ICS 1li11L'~ •-- K i d ~ r• oc It e r° 1 - Washs•tar~d ` ¢ ~~~ _ L~r3c~kcase 3 c:~. ~~ -~ Table-cF~aira 1 1~'. ~~ •- Gt~r~t~rer~ catainet 1 cam, ~~ l " ~, +~~ r~ww. t~rG-~~r,;. cam FtA~~~ 3 ftUG"f'1Lll~a 'c~eti_ I emeni_ t~RE~ .~UE~LL hai~cucfE ~.r=~r~f r~~ ~~Lr~'rr~ra ~-_r a, ~ ~7~}~ [~1~tn^_ ~iGSCr^a.p~it~n `-___~.__~ ~.-~ __ f=~r~ice GjtY - T'ot~+1 - DIY read -_ - _ ` ...__ _ ' - C1 i Pp~r^s i ~+. ~~ - 1-ic~nci ~ Ca r~ I s 1: fir. 25~c~ °- far. 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IZfr~^! - Sher>en a~_ttti.~ 1 1. +Z~IZt "f.ub seal 1 LIZ. ~r~ ~- D~~k--racks-~o+~i•t i C_+ ~~~izf _ Cabinat 1 iu ~Zri~ i '~ ~c'~t P H ~~'-f~'--°i_1~1i,7_I~ +~+ww. h~,ar~~. cnm f-~r=il~R' S f-~Ur~TT~it~i 5ettl~ment 3fi~EC :~+UJw1~l:_ 5f_~11 er: ;~J:14 ~~~~ge ~ i ~r ~~Ir~n~Er~!~n! ~v~r ~ry~7~-~ Item U~scripT;zoTj - elide-safN k~:!adas ~___._...___---_________----- -- •- -..:__ -___.-_--- 1-iack saws ~ ice'. ~~:! ~~~~v t~ J. ad e s ~ u~~ ;~;~~ZirZr _ N~-~ 1 der # ~. ~~ #,t~ i a tsar , J 1 • c'~ _ Taper ~ i rJ j rlf. ~5~~'+ GF;ide _ 1 5.`~~f ` - :.~te~te ~ ~. ixr~ Hammer 1 _ 4. ~~Zt Ha i~ cd~ e t 1 iif , ~= k~ L~ - Wheel dr,asser 1 1. ~iZr - f~9~g. Blesses 1 J.~~r - i r`ra1 laf 1 ~~ ~~"~` 1 1. ~~f ~' ~ Ti Ctl C' S ~ ~ , i~E1z{ - !-Ja m rn el,,-- 3 0 4; 1 !~. f ~~,~Qt .._ id~_tt vr,ivers 1 V~. T~;+~t ~'aaI- lot •- J~it 1 ~. ~~'r 1 ~~. ~~~f ~'.:rimpr7Ys :t ~~~~~~ Al lerr wr•anches 1 ~. ~~ ~~` -- I`3ashlight ~ - ~ ~. ~~f ~~~ Cl~m~s J. +r~. SrZt~ - T~~Ze~• ~. 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L=:~~E~~ . 1 - ~~Mk5 ~.4~tit, _ Ch~~el 5 ~ ~, ~d..~~L~~t i i r . +Zt~r •: - I3~ ~i~ers i, 1. ~r~s _ ~ 1='ac~,~-I~amn~ e r~ ~ IYf e~ a l t~ t3 :~ _~. ~'~ 1'e=_ t L; , ~ ~ i 4. ~~ - ~II~L;en wr^encl-r~s - ~'1~ik'r~5 i ~~~ L:~~~ ; 1 =' ~I~r - Fil~;~r-- ~vr,~nrzh~~ ~ ~.~ . ~Lh I~1 - i o:~r I 1 _ ir',~Z~~c~ s'r~r~a ~ ~ ~ ~ . a . ~b.'~ [~i ~a i I L~ a r~ _ i {, ~ ~ ~~~. ~,~+~~ - 1~;Tr i f e 1 ~ . ~i i R1r7~C~_lt~r`5 ~ ' . !~k'~ :~. i 1,.kfft~ ~pr~a:ng_L ,..Jn ~C~Y~ ~~ 0 MEMBERS 1St FEDERAL CREDIT 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 CERTIFICATE OF DEPOSIT• Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Beneficiaries VISA ACCOUNT: Account Number/Suffix Date Account Established Balance at Date of Death Name of Joint Cardholder 264012-00 04/29/2005 $5.96 $.00 $5.96 None 264012-46 01/05/2009 $126,359.59 $162.47 $126,522.06 Gregory Bubel Mary Grace Boerio 4833660000081 T3' 04/26/2006 $4,665.14 Michael Bubel (deceased 2006) 'Contractual Pledge of Shares. ~ ~ ~; ~~-~~~ ~/~/~ Z~9 EMBERS 15T FEDERAL CREDIT UN N ie a A Insurance Services Specialist July 9, 2009 Estate of: NANCY BUBEL Date of Death: 06/20/2009 Social Security Number: 040-26-5143 5000 Louise Drive P.O. Box 40 Mechanicsburg, Pennsylvania 17055 (800) 283-2328 ww-wmemberslst.org 'METRO BANK 3801 Paxton Street Harrisburg • Pq .17111 mymetrobank.com 888.937.0004 October 8, 2009 Smigel, Anderson & Sacks, LLP. Attn: Joanne A. Bradley 4431 N. Front St. Harrisburg PA 17110 RE: Estate of: Nancy W. Bubel Tax Identification Number: 040-26-5143 Date of Death: June 20, 2009 To Whom It May Concern: ~~ ° . , -~`~ This letter is in reference to decedent account information you requested for the individual listed above. We are able to provide the following: Account Type: Checking Account Number: 513089862 Date Opened: 08/05/1999 Primary Owner: Nancy W, Bubel Date of Death Balance: $799.35 Please feel free to contact me at (717) 412-6127 if I may be of further assistance. Sincer ly, ~,. - '~` _ '~ Diana Reynolds Metro Bank Research Associate/Deposit Services CKDZAV CK DISPLAY A..,ILABLE (• FWD ACCOONT NUMBER 02 15 BRANCH OOD1 TYPE 0001 FREE CHECKING TITLE ANCY W B L DATE OPENED 06/06/06 AST DEPOSIT DATE/AMOUNT I1/07l08ATU5 FR02EN --------^~ 5, 0 0 0. 0 0 ENTER Y FOR IL CURRENT BALANCE ( N } TOTAL HOLDS ( N } TOTAL FLOAT ( N } CHECK CARD AUTHORIZATIONS ( N 7 TODAY'S ACTIVSTY UNAVAILABLE CREDITS TODAY ACCRUED INTEREST ( N } NSF/OVERDRAFT ITEMS TODAY ( N } UNPOSTED ITEMS TODAY OVERDRAFT LIMIT OD TRANSFER PROTECTION MAINTAIN MIN BAL TRF PROTECTIOP AVAILABLE BALANCE FOR: CHECK PAYMENT DECISIONS CHECK CARD AUTHORIZATIONS ( N } ADO SPECIAL INSTRUCTIONS OR MEMO POST TRANSACTIONS VIEW SPECIAL INSTRUCTIONS-REQUEST HOLDS DETAIL. USE CKCHAC AND CRSAIN TO VIEW STANDARDS FOR CALCULATING 260.OS .00 .00 .00 .QO .oo .00 .00 .00 .00 .00 .0 2fi0.05 26D,05 AVAILABLE HALANCE. SANK 1678 LZ tr06trOZ6LtL ~1U~9 ~~L.~6a~uI Wy LO~60 Lt-LnC-6002 Z`IDIAP CI DISPLAY APPLICAT_ _, RELATIONSHIPS .h LST BANK 1878 APPLICATION CHECKING ) ACCOUNT NUMBER OOOD000201039915 NANCY W HUBEL 3514 MARGO RD SSN/TAX ID 040265193 S CAMP HILL PA HOME PHONE 717-303-0961 17011-1543 DAY PHONE 727-303-0461 i---- 1_ PRIMARY Of4NER NANCY W *HUBEL 2_ SIGNATDRE IMAGE 0001000003520500 ENTER THE NUMBER OF THE CUSTOMER OA APPLICATION TO ACCESS L~ ti06trOZ6LIL ~fUPB ~~-~.~6a~.uI Wy LO ~ 60 LI - LnC-600Z ~. Page: i Enclosures; 0 Statement Date: 07/10/2009 Account Number: 201018415 CYCLE-010 *************AUTO**5-DTGTT 17011 167 0.5360 AV 0.335 1 1 167 ~~u4ilh~~Ihi~~4ni~~r=~Ir4i~~~iihl~l~~ilirlll~l~m~i~~ir NANCY W BUBEL 3514 MARCO RD CAMP HILL PA f70i1-1543 Checking FREE CHECKING ACCOUNT NUMBER 020101@415 PREVIOUS STACEMLN't' BALANCE A5 OF 06/10/09 ......... PLUS 0 DEPOSITS AND OTHER CREDITS ~~ ~~~~~'"" " ' 250.05 LESS 0 CHECKS AND OTHER DEB ................... .DO ..... CURRENT STATEMENT BALAATCE AS OF 07j10/09 _ .DO NUMBER OF DAY5 IN THIS STATEMENT PERI D 30. ~~.~ ~ ~ ~~ "" 260.05 • Balance By Date 06/10 260.05 /1/o cLc c.~...c~.~.~ ,~~ -x~-~ ~ ~. /~ ti0660Z6LtL ~1U~8 ~C~. ~.~6a~.uj Wy LO ~ 60 Lt - LnC-600Z aCt{REST- CK REQUEST S.,.TEMENT j ~LST BANK 1879 ACCOUNT NUMBER 0201034915 TITLE NANCY W BUBEL PREVIOUS STATEMENT BALANCE 116,858.53 DATE LAST STATEME T 06/20/09 - - T'Li:S DEPOSITS AND CREDITS .JO STATEMENT PROCESS C LESS CHECRS AND DEBITS .00 CURRENT STATEMENT BALANCE 125,858.53 NO TRANSACTIONS FOUND L` b06bOZ6LiL ~IUeB ~C~~,~6a~uI Wb L0~60 LI-LnC-600Z ~ftDIAV CK bISPLAY A _tLABLE ~ +PWD BANK 1978 ACCOUNT NUMBER 02p1 5 BRANCH OOD1 TYPE 0005 ) MONEY TITLE CY W BU L MARRET STATUS FROZEN DATE OPENED 03/26/09 L ST DEPOSIT DATE/AMOIINT D9/Dl/09 117,146.60 ENTER Y FOR DE RENT BALANCE - 1 N ) TOTAL HOLDS 116,658.53 1 N ) TDTAL FLOAT .00 1 N ) CHECK CARD AUTHORIZATIONS •00 1 N ) TODAY'S ACTIVITX 'Op UNAVAILABLE CREDITS TODAY •00 ACCRUED INTEREST .00 1 N ) NSF/OVERDRAFT ITEMS TODAY 164.82 ( N ) UNPOSTED ITEMS TODAY /)~ OVERDRAFT LIMIT .00 / "--. OD TRANSFER PROTECTION 00 ,.--~ MAINTAIN MIN BAL TRF PROTECTION .OD 00 AVAILABLE BALANCE FOR; . CHECK PAYMENT DECISIONS 116,858.53 CHECK CARD AUTHORIZATIONS N ) ADD SPECIAL INSTRUCTIDNS OR MEMD POST TRA 116,858.53 NSACTIONS VIEFT SPECIAL INSTRUCTIONS-REQUEST HOLDS DETAIL. USE CKCHAC AND CKSAIN TO VIEW STANDAAD3 FOR CALCULATING AVAILABLE BALANCE. 7// 1~a ~/ ~g t~06bOZ6LtL ~IuPB ~C~.~.~6a~.uI Wy L0 ~ 60 Lt - LnC-600Z Sovereign Bank ESTATE OF Nancy W. Bubel SOCIAL SECURITY #: 040-26-5143 DATE OF DEATH: June 20, 2009 Account #: 0571135382 Type: Checking Open date: 5/3/1999 In the name of: Nancy Bubel Date of Death Balance: $10,818.83 Int.(YTD) from 1/1/2009 to 6/19/2009 $0.00 Accrued interest to date of death: $0.00 Other Info: Account #: 2335545238 Type: CD Open date: 1/13/2009 In the name of: Nancy Bubel ITF Mary Grace Boerio BENEF Gregory Bubel BENEF Date of Death Balance: $100,000.00 Int.(YTD) from 1/1/2009 to 3/31/2009 $574.84 Accrued interest to date of death: $623.34 Other Info: _ __ ~1~ j I,~~i ~ ~~ i ~: ~ j t 3 (~o ~ o ~.G~~~ Page 1 of 1 t:jL]L. Z`f-0 July 16, 2009 SMIGEL ANDERSON & SACKS ATTN: JOANNE A BRADLEY 4431 N FRONT ST FL 3 HARRISBURG PA 17110-1778 REFERENCE: 01940023 Dear Ms, Bradley: J A N U S This fetter is in response to your enclosed request for information regarding Janus accounts registered to Nancy Bubel. The information provided below is unaudited. Date Fund/Account Number Transaction Share Price Shares Dollar Amount 06/20/09 06/20/09 38/202317449 43/306072846 Balance Balance $1.00 $51.51 8,532.370 2,659.541 $8,532.37 $136,992.96 Account 202317449 is registered as an individua{ non-retirement account in Nancy 8ubel's name, and was established on November 8,1996. Account 306072846 is registered as a Profit Sharing Plan for the benefit of Nancy Bubel, and was established on June 5, 2000. Additionally, no safety deposit boxes are held with our company, as we are a mutual fund company. Account 202317449 had no designated beneficiaries. Therefore, in order to re-register this account, Janus requires the following: 1. A completed Account Application from each individual who will receive proceeds from the account. If the account will be re-registered or redeemed to the estate, the enclosed Trust/Estate Account Application should be completed. 2. A certified copy of the Short Certificate or Letters Testamentary, which name Gregory Mark Bubel and Mary Grace Boerio as the estate representatives. This document must bear original certification from the issuing court and be certified within the last 12 months. 3. A letter of instruction signed by Gregory Bubel and Mary Boerio. The letter must be signature guaranteed unless the account will be re-registered to the estate or the estate representatives' names alone. For account 306072845, the beneficiaries are Mary G. Boerio and Gregory M. Bubel, with 5040 each. Because Nancy Bubel was the Employer or Plan Administrator of the Nancy Bubel Profit Sharing Plan, we require the following to re-register account 306072846: Funds distributed by Janus Distributors LLC, 1 51 Detroit St., Denver CO, 80206 ZAUJAN5o11 1. -•A letter-af instruction signed by the new Employer or Plan Administrator, This letter will also need to be signed by each beneficiary. 2. A copy of the corporate resolution, or other acceptable proof of the new Employer or Plan Administrator's authority to act on behalf of the plan. 3. Either, a Participant Information and Beneficiary Designation Form completed by each beneficiary if they would like to establish a decedent beneficiary Profit Sharing Plan. Or, a Janus Inherited IRA Individual Beneficiary Account Application completed by each beneficiary if they would like to establish a decedent beneficiary IRA. 4. A completed Janus Qualified Retirement Accounts Distribution From signed by the new Employer or Plan Administrator. This document must be signature guaranteed. A signature guarantee assists Janus in protecting its shareholders by financially guaranteeing the validity of the signature(s), and is a standard requirement for many financial transactions. A notarized signature does not offer the same warranties as a guaranteed signature and therefore cannot be accepted for this transaction. Janus encourages the beneficiaries and the Employer or Plan Administrator to contact a financial institution, such as a bank or broker-dealer, to have their signatures guaranteed for these requests. Please return the requested documents, along with a copy of this letter for our reference, in the envelope provided. Upon receipt, we'll proceed accordingly. If you have additional questions, please contact Janus at 800-5.25-3713. We're available Monday through Friday from 9:00 a.m. to 6:00 p.m. Eastern Time. Sincerely, ~: ~ Anjuli Daniel Investor Services Enclosure(s): Copy of Original Letter of Instruction (Pg 7) Account Applications (2) Trust/Estate Account Application QP Participant Information Forms (2) Individual Beneficiary Acct Applications (2) Qualified Retirement Accts Dist Forms (2) Mar 02 10 07:20a p.2 - ~ ~~~~. BAhtK March 2, 2010 Smigel Anderson & Sacks LLP Attorneys at Law Joanne A Bradley 717-234-3611 RE: Nancy Bubel Dear SirJMadam: Thank you for your recent inquiry. The following is the information you requested concerning the above referenced estate: Account Number ending in: Account Type: Account Status: Account Title: 7665 Certificate of Deposit Open Nancy Bubel -Sole Owner No Payable on Death Baiance as of Date of Death: $51,935.17 Current Balance: $53,590.69 Current Rate: 4.15% Maturity Date: 06124!2010 Safe Deposit Box: No 'Note: Interest is accrued daily and paid monthly. Due to interest being paid monthly, interest reporting for income tax purposes is based on interest paid. if you would tike to obtain additional information or have questions concerning your account, you may contact us by calling 1-800-347-7000 (TDD 1-800-347-7454}. Our automated voice response system is available 24 hours a day 7 days a week or you may visit our Web site at wuvw.discoverbank cam. Account Managers are also available to personally assist you 24 hours a day, seven days a week. Sincerely, Deposit Products Customer Service Death Balance Letter PO Box 30416, Salt Lake City UT 84130-0416 FDIC i x : r. ROWS PRICE INVESTMENT SERVICES, INC. July 16, 2009 Joanne A. Bradley Smigel, Anderson & Sacks LLP. Attorneys at Law 4431 North Front Street Harrisburg, PA 17110-1709 Subject: Estate of Nancy Bubel Dear Ms. Bradley: BROKERAGE Y~nN41. TROYB'EPRICE.COPd P.D Bor. '17435 Dalti!nore, M1fl~ryiarid 21~~7-1435 4515 Painters ~=gill P.oad gwings PAills, Maryland 21117-4~i03 Toll-free 300-225-7%20. Fa:< 410-537-5129 Thank you for contacting T. Rowe Price Brokerage. This correspondence is intended to provide the information that you requested. The late Nancy Bubel owned two accounts at a T. Rowe Price, a Traditional IRA, and a transfer vn death account. The Traditional IRA Brokerage account, 30Q108109, was opened on November 21, 2006. The transfer on death Brokerage account, 30A237285, was opened on June 6, 2000. We are providing the values as of June 19, 2009, and June 22, 2009, because June 20, 2009, was not a business day. As of June 19, 2009, the value of Brokerage account 30A237285 was $1,064,297.05. As of June 22, 2009, the value of Brokerage account 30A237285 was $1,044,571.42. .. As of June 19, 2009, the value of Brokerage account 30Q108109 was $98,250.51. As of June 22, 2009, the value of Brokerage account 30Q108109 was $95,282.14. I have enclosed spreadsheets that show how the balances were calculated. If you have any questions, please call a Brokerage representative at 1-800-225-7720. Representatives are available Monday through Friday from 8 a.m. to 8 p.m. ET. Sincerely, T.RowePlrice INVEST WITH CONFIDENCE July 14, 2009 Depository Institution: Capital One Bank (USA), N.A. Stuart S Sacks, Esquire Smigel, Anderson & Sacks 4431 North Front Street, Third Floor ,~ Harrisburg, PA 17110 ~~ ~' ~~ c~'` Re: The Accounts of Nancy Bubel ,~ ,~ i ~, Dear Mr. Sacks, ~ Int,~ Thank you for your recent inquiry regarding Nancy Bubel's accounts. The information that you have requested is listed below. Account Type Account Number Accrued Interest Balance 6/20/Z009 Money Market 3285076050 $3.66 $4,986.45 Online Savings 8305529525 $97.17 $ 102,457.56 3285076050-Individual- Opened 7/26/Z005 8305529525-Individual- Opened 4/21/2008 If you have a question or need assistance, you may obtain additional information online at www.capitalonedirect com or by calling 1-888-810-4013. Representatives are available to assist you Monday through Friday, 8 a.m. to 8 p.m., and Saturday, 8 a.m. to 2 p.m., Eastern Time. Thank you for choosing Capital One. Sincerely, / f `~ ~` Mark Elliot Executive Vice President Capital One Direct Banking Member FDIC, ©2009 Capital One Capital One is a federally registered service mark. All rights reserved. Cs-0308 '75f 041309-2 COMMONWEALTH OF PENNSI~L'JAMA DEPAF7~IENT Of REVENUE BUPSEA~ OF INDIVIDUAL TAMES GEPT.260607 HARRISBURG, PA 1 7 1 2 8-060 1 iEC.ELVED FROM: BUBEL GREGORY MARK 9 HANCOCK LANE MIDDLETOWN, NJ 07748 fold ESTATE INFORMATIOf~I: SSN: 040-26-5143 FILE NUMBER: 2109-0599 DECEDENT NAME: BUBEL NANCY DATE OF PAYMENT: 09/ 1 8/ 2009 POSTMARK DATE: 09/18/2009 COUNTY: CUMBERLAND DATE OF DEATH: 06/20/2009 REV-1162 EX111-961 PENNSYLVANIA ___ INHERITANCE AND ESTATE- TAX-. OFFICIAL RECEIPT N0. CD 01 1759 ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 ( $88,000.00 TOTAL AMOUNT PAID: REMARKS: RECEIPT GIVEN TO ATTY CHECK#1003 INITIALS: JN sEA~ RECEIVED BY: 588,000.00 GLENDA EARNER STRASBAUGH REGISTER OF WILLS TAXPAYER THE ESTATE OF NANCY BUBEL 1028 4431 N. FRONT STREET HARRISBURG, Pa »y~o 3/15/10 60-184/323 DATE PAY TO THE R ister of Wills of C1a[nberland County ~ 30.00 ORDER OF Thirty----------------------and-----------------00/1 00 8 s..".,~, DOLLARS ~ """ ' ETRO Two Signatures Required ~~~11ion BANK ~ ~_ ~ Filing fee-PA INh. Tax Return & FOR ~.~+~ C(% ~: 0 3 L 3 0 L 8 4 6 ~: 8 3 3 0 7 4 3 8 8 n' -^~---~= L 28 Hie c~n~ h EXHIBIT C EXHIBIT C [NOTICE OF INHERITANCE TAX RETURN] . ,, BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 NOTICE OF INHERITANCE TAX ~ Pennsylvania ~ APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 EX AFP (12-09) STUART S SACKS 4431 N FRONT STREET THIRD FLOOR HARRISBURG PA 17110 DATE 06-21-2010 ESTATE OF BUBEL NANCY DATE OF DEATH 06-20-2009 FILE NUMBER 21 09-0599 COUNTY CUMBERLAND ACN 101 APPEAL DATE: 08-20-2010 (See reverse side under Objections ) Amount Remitted ~- MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE ~'1 RETAIN LOWER PORTION FOR YOUR RECORDS ~ _ _______________ REV-1547 EX AFP (12-09, S ANDR R N I ASSES SMENTAOFOTAXCE OR DEDUCTION OF SALLOWANCE D NANCY FILE N0.:21 09-0599 ACN: 101 DATE: 06-21-2010 ESTATE OF: BUBEL TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 198, 167.95 N9TE: To ensure proper 1. Real Estate (Schedule A} cl) 00 credit to Your account, 2. Stocks and Bonds (Schedule B) ~2) . 00 submit the upper portion Closely Held Stoek/Partnership Interest (Schedule C) 3 c3) . of this form with your . 4. Mortgages/Notes Receivable cSchedule D) ~4J .00 201,439.13 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) c5) 00 6. Jointly Owned Property cSchedule F) C6) . 666, 129 .93 1 7. Transfers (Schedule G) C7) , 01 737 065 2 cB) . , , 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens cSchedule I) cy) 45.069.41 clo) 7.188.59 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax NOTE: If an assessment was issued previously, reflect ff9ures that include the total ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rate 17. Amount of Line 14 at Sibling rate cll) 52,258.00 c12) 2,013,479.01 c13) . 00 c14) 2,013,479.01 lines 14, 15 and/or 16, 17, 18 and 19 will of ALL returns assessed to date. lg. Amount of Line 14 taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID C-) 09-18-2009 CD011759 4,530.33 C15) .00 X C16) .01 3.479.01 X c17) . oo x ciB) • 00 x AMOUNT PAID ,000. 00 = .00 045 = 90,606.56 12 = .00 15 = .00 c19)= 90,606.56 TOTAL TAX PAYMENT 92,530..33_.. ----~ ~ ~ BALANCE OF TAX DUE 1,923.77CR INTEREST AND PEN. .00 TOTAL DUE 1,923.77CR * IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE _____.... -.,~~.,~..r o REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. EXHIBIT D EXHIBIT D [SCHEDULE OF DISTRIBUTION] 10 SCHEDULE OF DISTRIBUTION ASSETS COMMERCE BANK (now METRO BANK) ESTATE CHECKING ACCOUNT ACCOUNT NO: 83 307438 8 PAYOR PAYEE DESCRIPTION AMOUNT M&T Bank Nancy Bubel Service Deposit Refund $ 64.77 Home Instead Senior Care Integrity Bank Estate of Nancy Balance in account #201018415 $117,416.70 Bubel and 201034415 Deutsche Bank and IRA FBO Nancy Distribution Payment from Janus $ 30.55 Trust Company W. Bubel TRP Fair Fund QSF Trust Co. Cust. Acct Deutsche Bank and IRA FBO Nancy Distribution Payment from Janus $ 62.84 Trust Company W. Bubel TRP Fair Fund QSF Trust Co. Cust. Acct Hoosac Bank Nanc Bubel Ro alt from Store Publishin $ 7,322.26 Bank of America Donald Lufkin Janus Mercury distribution $ 17.20 Fair Fund Jenrette or payment from the fair fund est'd successor trustee or by the SEC custodian TRP Trust Co. custom Acct closed JP Morgan Chase Nancy Bubel Royalty Payment $ 3,532.59 Bank, N.A. Sovereign Bank Estate of Nancy Closing of checking account $ 10,462.07 Bubel #571135382 Verizon Nancy Bubel Refund on telephone number $ 28.52 account Adams County N.B. Nancy Bubel Customer No: 11153850 $ 58.34 Lista De Correos Barra De Navidad 11 PAYOR PAYEE DESCRIPTION AMOUNT Commerce Bank Estate of Nancy Bubel Closing account $ 799.45 Members 1St Federal CU Estate of Nancy Bubel Closing Savings account $ 5.96 Heritage Settlement Services Estate of Nancy Bubel Proceeds from sale of house $198,167.95 Metro Bank Estate of Nancy Bubel Reim. for third party fees charged b returned checks $ 40.00 Metro Bank Estate of Nancy Bubel Reim. for service charges for returned checks $ 148.00 Bank of America Nancy W. Bubel Estate Refund from homeowner's insurance $ 50.95 Cash in mailin CASH $ 1.00 Members 1St Nancy W. Bubel Estate Reim. from credit card $ 32.93 Discover Bank Estate of Nancy W. Bubel Certificate of Deposit $ 54,326.84 Fulton Bank Estate of Nancy Bubel Refund from overpayment of PA Inheritance Tax $ 1,923.77 United States Treasu Nancy W. Bubel, Decd Refund for 1009 Personal Income Tax Return $ 4,808.00 TOTAL: $399,299.69 12 ESTATE ADMINISTRATION EXPENSES PAID by SMIGEL, ANDERSON & SACKS AND REIMBURSED BY FUNDS ADVANCED BY GREGORY MARK BUBEL CHECK # DATE PAID TO WHOM PAID REASON FOR AMOUNT PAYMENT PAID SAS #4276 8/6/09 Verizon Phone bill $ 28.52 SAS #4277 8/6/09 State Farm Homeowners Insurance $ 139.06 SAS #4278 8/6/09 PAWC Water $ 73.34 SAS #4279 8/6/09 Direct TV Television $ 44.76 SAS #4280 8/6/09 UGI Gas $ 53.63 SAS #4281 8/6/09 PP&L Electric $ 129.72 SAS #4282 8/6/09 Cumberland Law Journal Legal Advertisement $ 75.00 SAS #4283 8/6/09 The Patriot News Le al Advertisement $ 352.29 SAS #4358 9/4/09 Verizon Tele hone bill $ 28.52 SAS #4351 9/4/09 Cumberland County Re ister of Wills Short Certificate $ 12.00 SAS #5356 5/13/10 Smigel, Anderson & Sacks Reim. for federal express & certified mail $ 46.44 TOTAL: $ 983.28 Amount advanced by Gregory Mark Bubel via wire transfer: $ 1,000.00 Less amounts paid by Smigel, Anderson & Sacks: - 983.28 BALANCE IN SMIGEL, ANDERSON & SACKS TRUST ACCOUNT: $ 16.72 13 DEBTS, EXPENSES AND ADVANCE DISTRIBUTIONS ESTATE CHECKING ACCOUNT COMMERCE BANK/METRO BANK #83 307438 8 CHECK # DATE PAID TO WHOM PAID REASON FOR AMOUNT PAYMENT PAID Temp #232 8/24/09 Sovereign Bank Fee to obtain date of $ 20.00 death balance Temp #233 8/24/09 Urology of Central Medical bill $ 10.00 PA Tem #235 8/24/09 UGI Gas $ 18.85 Tem #236 8/24/09 PP&L Electric $ 95.25 Temp #238 9/4/09 Smigel, Anderson & Attorney fees $ 7,954.10 Sacks Temp #239 8/24/09 Smith, Smoker & Accountant fees $ 220.00 Assoc. Temp #240 8/24/09 Barclays Bank DE U.S. Airways charge $ 740.26 card Tem #241 9/4/09 PAWC Water bill $ 16.10 1001 9/15/09 PP&L Electric $ 91.74 1002 9/15/09 UGI Gas $ 28.81 1003 9/16/09 Cumberland County Prepayment of PA $88,000.00 ROW, Agent Inh. Tax 1004 9/17/09 Smigel, Anderson & Estate planning bill $ 890.00 Sacks 1005 9/18/09 VISA-Members ls` Visa balance plus $ 4,695.14 Federal C.U. service char e 1006 9/18/09 Michael Langan, 2009 School taxes $ 1,921.15 Tax Collector 1007 9/25/09 Gregory Mark Bubel Reim. for estate $ 8,547.74 expenses advanced (including costs shown on a e 13 1008 9/25/09 Mary Gracy Boerio Reim. for estate $ 4,356.73 ex enses advanced 1009 10/2/09 PAWL Water bill $ 23.93 1010 10/2/09 Ham den Townshi Sewer/Refuse $ 138.65 ~ 14 CHECK # DATE PAID TO WHOM PAID REASON FOR AMOUNT 1011 10/8/09 PP&L PAYMENT PAID 1012 10/8/09 UGI Electric Gas $ 54.16 1013 10/8/09 MSHMC Medical bill $ 27 24 $ 1 Ph sician's Grou 0.00 1014 10/21/09 Smigel, Anderson & Attorney fees $ 3 404 98 Sacks . ' 1015 10/21/09 PP&L Electric $ 1 1016 10/23/09 UGI Gas 9.66 1017 10/23/09 PAWC Water $ 16.00 $ 17.76 1018 11/24/09 Smigel, Anderson & Attorney fees $ 3 591 50 Sacks . ' 1019 11/24/09 Mary Grace Boerio Reim. for estate $ 600.54 1020 1/6/10 Smigel, Anderson & ex enses advanced Attorne fees Sacks y $ 831.78 1021 1/6/10 Smoker, Smith & Accountant fees $ 220 00 Associates . 1022 1/11/10 Gregory Mark Bubel Reim. for estate $ 980.18 1023 10 1/11/10 Gre o Mark Bubel ex enses advanced Advance distribution $50 000 00 24 1025 1/11/10 Ma Grace Boerio Advance distribution , . $50 000 00 2/17/10 Smigel, Anderson & Attorney fees , . $ 896 50 Sacks . 1026 2/25/10 Smigel, Anderson & Attorney fees $ 314 48 Sacks . 1027 2/25/10 PA Dept. of 2006 Tax due 19 $ 868 1028 3/11/10 Revenue Register of Wills w/interest Filing fee-PA I h . n . $ 30.00 Tax Return & 1029 3/18/10 Smigel, Anderson & Invento Attorney fees $ 2 Sacks 535.50 ' 1030 4/8/10 West Shore Tax 2009 local taxes $ 86 00 Bureau . 1031 4/8/10 PA Dept. of 2009 Income taxes $ 570 00 Revenue . 15 CHECK # DATE PAID TO WHOM PAID REASON FOR AMOUNT 1032 4/8/10 Smoker, Smith & PAYMENT Fee to pre are p~D 1033 4/20/10 Assoc. p Income Tax Returns $ 600.00 Smigel, Anderson & Attorney fees $ 1 350 65 Sacks . ' 1034 6/15/10 Smigel, Anderson & Attorney fees $ 413 13 Sacks . 1035 7/2/10 Re ister of Wills Short Cert. 1036 1037 7/23/10 7/23/10 Gre o Mark Bubel Advance Distribution $ 25,000.00 1038 8/24/10 M Grace Boerio Advance Distribution $ 25,000.00 Smigel, Anderson & Attorney fees $ 198 00 Sacks . 1039 9/3/10 Smigel, Anderson & Attorney fees $ 931 00 Sacks . Metro Bank Service charges for $ 148.00 returned checks TOTAL $286,487.70 16 SUMMARY OF ACCOUNT FOR DISTRIBUTION GROSS Liquid Assets of Estate: Metro Bank Estate checking account BALANCE in Smigel, Anderson & Sacks Trust TOTAL LIQUID ASSETS OF ESTATE: TOTAL GROSS ASSETS OF ESTATE: LESS debts, expenses and advance distributions of the Estate to date: BALANCE OF GROSS ASSETS OF ESTATE FOR DISTRIBUTION: $ 399,299.69 $ 16.72 $ 399,316.41 399 316 41 $ 286,487.70 112 828 71 17 PROPOSED DISTRIBUTIONS TO RESIDUARY BENEFICIARIES BALANCE FOR DISTRIBUTION: Less Reserve for Attorney fees and costs: Less Reserve for Accountant fees and Fiduciary Income Tax: BALANCE FOR DISTRIBUTION: GREGORY MARK BUBEL: One-half distribution: BALANCE TO GREGORY MARK BUBEL: MARY GRACE BOERIO: One-half distribution: BALANCE TO MARY GRACE BOERIO: $ 112,828.71 $ 2,000.00 $ 2,000.00 $ 108,828.71 $ 54,414.36 54.414.36 $ 54,414.35 ~ 54,414.35 18