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HomeMy WebLinkAbout11-18-10i + 15056041181 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Coun Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN ty PO BOX 280601 f ~~ Harrisburg, PA 17128-0601 RESIDENT DECEDENT ,~ t C' ~1 ~ ~~ C ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 186-40-2332 08202009 01241948 Decedent's Last Name Suffix Decedent's First Name MI MORAN BARBARA A (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return ~ 2. Supplemental Return 0 4. Limited Estate 0 4a. Future Interest Compromise (date of death after 12-12-82) 6. Decedent Died Testate 0 7. Decedent Maintained a Living Trust (Attach Copy of Will) (Attach Copy of Trust) 0 9. Litigation Proceeds Received 0 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) 0 3. Remainder Return (date of death prior to 12-13-82) t~ 5. Federal Estate 'Tax Return Required 8. Total Number of Safe Deposit Boxes 0 7 ~ . Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number PATRICK F MORAN 610-436-5869 Firm Name (If Applicable) First line of address 441 NORTH WALNUT STREET Second line of address City or Post Office WEST CHESTER State ZIP Code REGISTER OF WILLS USE ONLY ` -~ n,.a C,~' 7 J _-~ .._. -.L ~~' . --.~ i _ ,r` t~J ~.. , t--y , -~, _, ~~ „~ __ ~AT~:. ILED `'~ ; ;.,. +.~. .. PA 19380-2455 ~~, _,.,. _,} i i . . '~ ,- ;t Correspondent s e-mail address: pf mOraril@Verl ZOri .net 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. SIGNATU OF P RSON RESPONSIBLE FOR FILING RETURN DATE ~~-~ 11/'17/2010 ADDRESS SIGNATU OF PREPARER HER THAN REPRESENTATIVE DATE C ~~ 11 '17/2010 ADDRESS 347 BRIDGE STREET, SUITE 300, PHOENIXVILLE, PA 19460 PLEASE USE ORIGINAL FORM ONLY Side 1 15056041181 ],5056041],8], J WK4P PAN12I-001 109 1,5056042],82 REV-1500 EX Decedent's Social Security Number Decedent's Name: BARBARA A MORAN 18 6- 4 0- 2 3 3 2 RECAPITULATION 1. Real estate (Schedule A) ............................................. 1. 12 7, 5 0 0. 0 0 2. Stocks and Bonds Schedule B 2, 0 . 0 0 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 0 . 0 0 4. Mortgages 8~ Notes Receivable (Schedule D) ............................. 4. 0 . 0 0 5. Cash, Bank Deposits 8~ Miscellaneous Personal Property (Schedule E) ........ 5. 4 , 212.0 0 6. Jointly Owned Property (Schedule F) OSeparate Billing Requested ....... 6. 0 . 0 0 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) OSeparate Billing Requested........ 7. 0 . 0 0 8. Total Gross Assets (total Lines 1-7) .................................... 8. 131 , 712.0 0 9. Funeral Expenses & Administrative Costs (Schedule H) ..................... 9. 41 , 8 01 10. Debts of Decedent, Mortgage Liabilities, 8~ Liens (Schedule I) ................ 10. 7 4 , 6 2 8 . 0 0 11. Total Deductions (total Lines 9 & 10) ................................... 11. 116 , 4 2 9 . 0 0 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. 15 , 2 8 3 . 0 0 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ........................ 13. 0 . 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) ........................ 14. 15 , 2 8 3 . 0 0 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0 15. 0 . 0 0 16. Amount of Line 14 taxable at lineal rate X .0 4 5 15 , 2 8 3 16. 6 8 7. 7 4 17. Amount of Line 14 taxable 0 0 0 at sibling rate X .12 17. . 18. Amount of Line 14 taxable 0 0 0 at collateral rate X .15 1 g. . 19. TAX DUE ......................................................... 19. 6 8 7. 7 4 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 0 Side 2 15056042182 15056042:L82 WK4P PAN12I-002 109 REV-150CD EX Page~3 n~..~.,le.,~~~ rn.,,nloto Arlrlrpcc• Fide Number 21- 0 9 - 0 9'~ 3 DECEDENT'S NAME BARBARA A MORAN STREET ADDRESS 49 DREXEL PLACE CITY NEW CUMBERLAND STATE PA ZIP ~ 7 0 7 0 Tax Payments and Credits: 1, Tax Due (Page 2 Line 19} (1) 6 8 7 . 7 4 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 1, 0 0 0. 0 0 C. Discount Total Credits (A + B + C) (2) 1, 0 0 0 . 0 0 3. Interest/Penalty if applicable D. Interest 3 0 . 0 0 E. Penalty Total Interest/Penalty (D + E) (3) 3 0 . 0 0 4, If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 2 8 2 . 2 6 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5} 0 . 0 0 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58) 0 . 0 0 Make Check Payable to: REGISTER OF WILLS, AGENT r _- -- PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and; Yes ^ No a. retain the use or income of the property transferred :.................................................................................... ...... b. retain the right to designate who shall use the property transferred or its income :..................................... ....... ^ 0 c. retain a reversionary interest; or .................................................................................................................... ...... ^ ^ 0 d, receive the promise for life of either payments, benefits or care? ............................................................... ....... If death occurred after December 12, 1982, did decedent transfer property within one year of death 2 . without receiving adequate consideration? ....................................................................................................... ....... ^ 0 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ....... ....... ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................................................................................................. ....... ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) 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)]. 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. WK4P PAN12I-003 109 REV-1502 EX ~ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE A REAL ESTATE FILE NUMBER BARBARA A MORAN 21-09-0993 Ali real property ownea solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. (It more space is needed, insert additional sheets of the same size) REV-1508 EX+ (6-98) SCHEDULE E CASH BANK DEPOSITS 8t M~SC COMMONWEALTH OF PENNSYLVANIA , , i. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER BARBARA A MORAN 21-09-0993 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 CASH ON HAND 100.00 2 STATE FARM REFUND 152.00 3 NATIONWIDE MUTUAL FIRE INSURANCE REFUND 145.00 4 MEMBERS FIRST CREDIT UNION (CHECKING) 718.00 5 MEMBERS FIRST CREDIT UNIOIN (SAVINGS) 15.00 6 NEW HORIZON CREDIT UNION (CHECKING) 57.00 7 UNCLAIMED PROPERTY (VALLEY FORGE LIFE) 225.00 8 UNCLAIMED PROPERTY (VALLEY FORGE LIFE) 150.00 9 UNCLAIMED PROPERTY (REASSURE AMERICAN LIFE INS) 90.00 10 UNCLAIMED PROPERTY (REASSURE AMERICAN LIFE INS) 225.00 11 UNCLAIMED PROPERTY (MONY) 770.00 12 COUNTY TAX REFUND - SEE HUD-1 113.00 13 ASSESSMENTS REFUND - SEE HUD-1 702.00 14 1998 OLDSMOBILE CUTLASS AUTO (ESTIMATE) 750.00 TOTAL (Also enter on line 5, Recapitulation) $ I 4 212.0 0 WK4 P PAN12I -010 109 (If more space is needed, insert additional sheets of the same size) REV-1511 EX+x(10-06) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER BARBARA A MORAN 21-09-0993 Debts of decedent must be reported on Schedule L ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~~ LOUISE PERRELLI (REIMBURSEMENT FOR FUNERAL EXPENSES) 4,469.00 GILBERT PARTHEMORE, FUNERAL HOME, NEW CUMBERLAND, PA B. 1 2 3 Street Address 319 3RD STREET, APT #4 City WEST FAIRVIEW State PA ZIP 1702 5 0.00 1,493.00 Relationship of Claimantto Decedent DAUGHTER 3 , 500.00 4. Probate Fees 5. Accountant's Fees 8 0 0. 0 0 6. Tax Return Preparer's Fees ~~ COMCAST 123.00 8 VERIZON 97.00 9 PPL 293.00 10 UGI 31.00 11 PA AMERICAN WATER 106.00 12 REIMBURSEMENTS TO PATRICK MORAN, EXECUTOR - SEE ATTAC 5,436.00 13 REIMBURSEMENTS TO THOMAS MORAN, BROTHER - SEE ATTACHED 12,976.00 14 SELLER ASSIST - SALE OF REAL ESTATE, SEE HUD-1 2,550.00 15 REAL ESTATE COMMISSION ON SALE - SEE HUD-1 7,875.00 TOTAL (Also enter on line 9, Recapitulation) ' $ 39, 749.00 (If more space is needed, insert additional sheets of the same size) ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Street Address City State_ Year(s) Commission Paid: Attorney Fees Family Exemption: (If decedent's address is not the same as claimants, attach explanation) Claimant ERIN CHRISTINE MORAN ZIP WK4P PAN12I-013 109 REV-1511 EX+ (10-06) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER BARBARA A MORAN 21-09-0993 Qebts of decedent must be reported on Schedu{e I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B. 1 2 3 4. 5. 6. 7. 16 17 18 19 19 20 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Z1P Year(s) Commission Paid: Attnmav Faas Family Exemption: (If decedents address is not the same as claimant's, attach explanation) Claimant __ Street Address City State_ Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees TITLE SERVICES - SEE HUD-1 DOCUMENT PREP FEE - SEE HUD-1 TRANSFER TAX ON SALE - SEE HUD-1 RE-SALE CERTIFICATION FEE - SEE HUD-1 FINAL SEWER BILL - SEE HUD-1 POSTAGE TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) ZIP 35.00 125.00 1,275.00 520.00 97.00 3.00 2,052.00 WK4P PAN 12I-019 109 REV-1512 EX+ (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER BARBARA A MORAN 21-09-0993 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. CHASE MORTGAGE - 49 DREXEL PLACE - SEE HUD-1 50,153.00 2 PNC BANK MORTGAGE, 2ND 49 DREXEL PLACE - SEE HUD-1 13,432.00 3 INTERNAL REVENUE SERVICE - 2005, 2006, 2007 TAX BALANCE DUE. SEE IRS NOTICE 5,652.00 4 PIONEER CREDIT RECOVERY (STUDENT LOAN) 3,952.00 5 LOWER ALLEN TOWNSHIP (AMUBALANCE CALL 12/21/05) 550.00 6 LOWER ALLEN TOWHSHIP (AMUBULANCE CALL 12/28/05) 543.00 7 MOFFITT HEART & VASCULAR 346.00 TOTAL (Also enter on line 10, Recapitulation) $ I 7 4 , 6 2 8 . 0 0 """ p p'~12I -oia 1°9 (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-00) SCHEDULE COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER BARBARA A MORAN 21-t)9-0993 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)] ERIN CHRISTINE MORAN 319 3RD STREET, APT #4 WEST FAIRVIEW, PA 17025 DAUGHTER 100% 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 fl - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET ~ $ 0 . 0 0 WK~ p p~~~~ -ois io9 (If more space is needed, insert additional sheets of the same size) '05/27/ZO10 THU 16:20 FAX 2].52412315 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ~ ~3llREAU OF INDIVIDUAL TAXES i v PO Box 2$aso ~ HARRISBURG, PA 17128-061 May 19, 2010 MR. PATRICK MORAN 441 N WALNUT STREET V11EST CHESTER, PA. 19380-2455 ~aoz/aoz Telephone {717) 787-3930 FAX (717'} 772-0412 Re: Estate of BARBARA A M+3RAlV .File Number 2199-0993 Dear Sir or Madam: This is in response to your request for an extension of time to file the Inheritance Tax Return for the above estate. in accordance with Section 2136 {d} of the Inheritance and Estate Tax Act of 1995, the time for filing the return is extended for an additional period of six months. This extension will avoid the imposition of a penalty for failure to make a timely return. However, it does not prevent interest from accruing on any tax remaining unpaid after the delinquent date. ~ . The return must be filed with the Register of Wills- on or before 11/20!2010, Because Section 2136 (d} of the 1995 Act allows for only one extra period of six (8} months, no additional extensions} will be granted that would exceed the maximum time permitted. V1re now offer you the option to request your extension request via a-mail. Please use the following a-mai[ address: RA-TnheritanceTaxExt~state.pa.us. Vile are also ab[e to respond to your extension request via a-mail. Please refer any questions to me concerning your extension. No questions wifi be answered from this a-mail address. . Sincerely..,,_ ;~-~C~ ~r Claudia Maffei, Supervisor Document Processing Unit Inheritance Tax Division COi1diT~fONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND estate of BARBARA A MORAN SHORT CERTIFICATE I , GL ENDA FA RNER S TRA SBA UGH Register for the Probate of Wi I 1 s and Granting Letters of Administration in and for CUMBERLAND County, do hereby certify that on the 22nd day of October, Two Thou~~and and Nine, Letters TESTAMENTARY in common form were granted by the Register of said County, on the late o f L O WER A L L EN TC) WNSH/P (First, Middle, Last) in said county, deceased, to PATRICK MORAN (First, Middle, Last) and that same has not since been revoked . IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of said office at CARLISLE, PENNSYLVANIA, this 22nd day of October Two Thousand and Nine. Fi 1 e No . 2009- 00993 PA Fi 1 e No . 21- 09- 0993 Date of Death 8/20/2009 S . S . # ) 86-40-2332 1 ) r Register f Wi!ls ~.~. Deputy I NOT VALID WITHOUT ORIGINAL SIGNATURE AND IMPRESSED SEAL .. . ~_ _ ., ,:.... ,._ ....._. w. ..,. _.._ , REGISTER O?~_ ~~/ILLS CUIVIBERILAI`~~~ COUNTY PENNSYLVANIA No . 2009- 00993 CE:RTIF'ICATE OF GRe~NT OF LETTERS PA No . 21- 09- 0993 Estate Of : BARBARA A MORAN /First, Middle, Last) Late Of : LOWER ALLEN TOWNSHIP CUMBERLAND COUNTY Deceased Social Security No : 186-40-2332 WHEREAS, on the 22nd day of October 2009 an instrument dated August 30th 1996 was admitted to probate as the last will of BARBARA A MORAN (First, Middle, Lastl late of LOWER ALLEN TOWNSHIP, CUMBERLAND County, who died on the 20th day of August 2009 and, WHEREAS, a true copy of the wi 11 as probated i s annexed hereto . THEREFORE, I, GLENDA EARNER STRASBAUGH Register of Wi 11 s in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to: PATRICK MORAN who has duly qualified as EXECUTOR(R/X1 and has agreed to administer the estate according to Iaw, all of which fully appears of record in my office at CUMBERLAND COUNTY t:OURT HOUSE, CA RL lSL E, PENNS YL VA NlA . IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 22nd day of October 2009. {l• _Register o .` n7s i 1 r / ~~~ l j t Deputy * *NOTE* * ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST -~r:~ ~. M'. ~, il~.°~-' -: r.~ ~.,., a, R!<n.; ~;@igtr`x'c ~ zy. r.,-r..., ~h.. -. Y ;,. } ? ~ t- {gY','Er! ~. ~ ..~t F- -. _ s. SY ¢ ~.. , ~~ '1,a s .. .. ~~:,~~,.. ~Mr ... ~ r..... ,, .'`Y ~_. ~i:, ~ a..:, . .. ',t . .. ~. ,. _ + -~f ~~ .~ r_~ C'~ c.:a -.-~ _._ ~ {-r . ~ ! f' ~ ~ ~ ~ .? WILL _ -T:_ ~--~; ; ...._, : ~r,. OF _ --~~~ r.~ _ =~ BARBARA A. MORAN ~ Y ~ --~ - .`,~ _ . , _-, .. I, BARBARA A. MORAN, of the Borough of New Cumberland, Cumf~erland unty, i Pennsylvania, dec{are this to be my last will and revoke any will previously made by me. I . ITEM I. {direct that all my just debts and funeral expenses, including my I' gravermarker and all expenses of my last illness, and any and all taxes and assessments imppc~rl Fh~~ an ji nn~~PrnmPntal }~n~ly ~C ~ rP_.SIIIt of IY1;! clf'ath; \NhP.thPr nn Cll'l1tlP.CtV pa~S11'1(7 under this will or otherwise, shall be paid from my residuary estate as soon ashpracticable i after my decease as a part of the expense of the administration of my estate. ITEM II. I give, devise, and bequeath all of my possessions and estate of every nature and wherever situate to those of my issue, per stirpes, who survive my` death by thirty (30} days. If l leave no issue who so survive my death by thirty (30) days, then f i give, devise, and bequeath all my possessions and estate of every nature and wherever situate to KARA C. MORAN DOWNING. ITEM III. Should any of my issue entitled to a share of my estate nat have attained the age of thirty-five (35} years at the time for distribution to him or her, I devise and bequeath the share of such issue to my hereinafter named trustee, IN SEPARATE TRUSTS, to hold, manage, invest, and re-invest, the shares so received, and the accumulation of income thereon, and to use and apply from time to time such portion of income and grin viral thPrPnf ac r~ ji trt ictPe _hinkc prprAr fnr tha ~n~nfnrtahlca ct,nrr,~~ :rte rnaintpnanrg~ health, welfare, and education of the issue or to make payment for such purposes, without further responsibility, directly to such issue, or directly to any person taking care of such issue. Any principal or income not so applied shall be distributed to such issue as follows: A. One-third of all such principal and undistributed income when he or she attains the age of twenty-five (25) years; and B. One-half of the then-remaining principal and undistributed income when he or she attains the age of thirty (30} years; and C. The balance of all such principal or undistributed income wvhen he or she attains the age of thirty-five (35) years; or if he or she dies prior to attaining the age of thirty-five (35) years, all of the then- remaining principal and undistributed income to his or her personal representative. ITEM IV. I appoint PATRICK F. MORAN, of West Chester, Pennsylvania, trustee of the trust or trusts created by this my Iasi will. Should the said Patrick F. iVloran predecease me or otherwise fail to qualify or cease to serve as trustee, I appoint KARA C. MORAN DOWNING trustee of the trust or trusts created by this my last will. fi '`' ;, ITEM V. t appoint PATRICK F. MORAN executor of this my last will. Should the said Patrick F. Moran predecease me or otherwise fail to qualify or cease to serve as executor of this my last will, I appoint KARA C. MORAN DOWNING executrix of this my last will. ITEM VI. I appoint KARA C. MORAN DOWNING guardian of the person of my minor children. ITEM VII. In addition to the other powers and authorities granted to my trustee, executor, or other personal representative by Pennsylvania Law and by the preceding paragraphs of this my last will, 1 hereby give my personal representatives, expressly including any trustee, the following special powers and authorities: A. To retain any or all of the assets of my estate, real or personal (including any stock or securities of any corporate fiduciaries}, without any regard to any princip{e of diversification, risk, or productivity; B. To invest and re-invest in at1 forms of property without restriction to investments authorized for Pennsylvania Fiduciaries, as my trustee deems proper, without regard to any principle of diversification, risk or productivity; C. To sell at public or private sale, to exchange or to lease, for any period of time, any real or personal property and to give options for sales, exchanges, a ..'!p°7$~.. :nr .,.i'`.`.. ~ ,. ~jy ar, ,., .....~~ .;..~ t ~,~° /'~'tf~'T _ t .'.n -. •v-yafr^._, t. '.i ( J^'~.'-~ ! ;ro~y"°'nrw 1, ~.::+. ~ a . cae ~e# .,. - ._. w. .... ...'~1, ~'' : ~.. .,s.:7s. ;r .. ,3.";~ .,......y e~7 ., ~.t - ~ __ - ~ .... , . . i `~'.._GC~i.. ~.:1 •,~.t.:..a1 ;1;_:.~i~.' or teases, for such prices and upon such terms or conditions as my trustee deems proper and in the best interests of the beneficiary or beneficiaries of said trusts; D. To allocate receipts and expenses to principal or income or partly to each as my trustee from time to time deems proper in its sole discretion; E. To compromise any claim or controversy; F. To exercise any option, right, or privilege granted in insurance policies or in other investments; G. My trustee may accumulate the income from this trust during the term thereof but may, from time to time, distribute from current income or from accumulated income or from principal such amounts as my trustee, in its sole discretion, deems advisable for the education, welfare, and comfort of the i trust beneficiary. ITEM VIII. All of the interests of the beneficiaries hereunder shall not: be subject to anticipation or to voluntary or involuntary alienation nor shall they be subject to any i execution or attachment. ITEM IX. I direct that my persona{ representatives and fiduciaries shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, t have hereunto set my hand this ~ ~~~ day of ~! 1 __~~:~.- 19 9 6 . G~ i :~ i~ ~ '~ ,~ BARBARA A. MORAN 3 _ -- _ _ ...._ T._. __ _ _ ._ ._.__.__ ,..: COMMONWEALTH OF PENNSYLVANIA } ( SS.: COUNTY OF CUMBERLAND } The undersigned, being the testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, does hereby acknowledge that f sign executed the foregoing instrument as my fast will, that I signed it willingly; and that 1 signed i my free and voluntary act for the purposes therein expressed. Sworn. or affirmed to and acknowledged befcrQ me by the testatrix named above this ~ ~~` day of A~~yK~ ~' 1996. BA BABA A. MORAN ai ~- 1~ - ~ l~ N of a r , u b l i c ~.°f ~~ ~H~@~l~El~o ~~ty 1'~~il~ ~ ~.asr~ ~csr®. ~u~md Caun~y ~; COMMONWEALTH OF PENNSYLVANIA } { SS.. COUNTY OF CUMBERLAND WE, SAMUEL L. ANDES and LOU ANN GRiSSINGER, the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the testatrix sign and execute the instrument as her last will; that she signed it willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the testatrix signed the will .as witnesses; and that to the best of our knowledge, the testatrix was at that time f8 or more years of age, of sound mind, and under no constraint or undue influence. Sworn or affirmed to and acknowledged before me this ,~ U~ day of R~ use 1996. ~~~ 1 Sa~u f L. Andes" ~- ~, I ~~~~ Lou Ann Grissinger ---~ `"'~ {4 ` s Nota Public ~~~.~~~~~ ~~,~ F PEj~I~~ ~~~m'~~r4ati~~ ~ I ~~0 ~ 11 L$~~yr~~ ~nro. ls~~ ~u~•. E ~,~ ~~~ls~lon Ex~ ,~ ;1~~~;yy~~~ ~ q ~~. f:.,. Sf fit. t~µ ~N 'i 1R ".r *r~.+ X934 r .. , ~i •. .. e_--A.+?~ ... '..a 1'!?: ' , S ._ '^~ w ~F. .. . ..3 A .,..w t.. n• 4 ~ftiJx ..L :Ya.. .~1". ~a~- T...., ~Lt~ ~ -.a x" ~:. Q,~~~,w~"'oFy OMB Approval No. 2502-0265 a ~`~ _~ *~a ~` ~ A. Settlement Statement (HUD-1) G~eRN GE~E4n~ 1. ~ FHA 2. Q RHS 3. QX Gonv. Unins. 4. [~ VA 5. Q Conv. Ins. 6. File Number: 20100922.PFD 7. Loan Number: 6100100412 8. Mortgage Insurance Case Number: C. Note: This form is furnished to give you a statement of actual settlement costs. Amounts paid to and by the settlement agent are shown. Items marked °(p.o.c.)"were paid outside the closing; they are shown here for informational purposes and are not included in the totals. D. Name and Address of Borrower: Raymond A. Schweitrer Pamela S. Schweitrer 137 E. 15th Street New Cumberland, PA 17070 E. Name and Address of Seller: Estate of Barbara A. Moran 49 Drexel Place New Cumberland, PA 17070 F. Name and Address of Lender: Graystone Mortgage, LLC 5115 East Trindle Road Mechanicsburg, PA 17050 G. Property Location: 49 Drexel Place New Cumberland, PA 17070 Cumberland County, Pennsylvania H. Settlement Agent: 20-1747090 Lakeside Abstract & Settlements, LLC 15 Triplett Court Dillsburg, PA 17019 Ph. (717)432-9000 I. Settlement Date: September 30, 2010 Place of Settlement: J. Summary of Borrower's transaction K. Summary of Sellers transaction 100. Gross Amount Due from Borcower: 400. Gross Amount Due to Seller: 101. Contrail sales rice 127,500.00 401. Contrail sales rice 127,500.00 102. Personal roe 402. Personal ro e 103. Settlement Char es to Borrower Line 1400 5,162.10 403. 104. 4~• 105. 405. Ad'ustments for items id b Seller in advance Ad'ustments for items id b Seller in advance 106. Ci !Town Taxes to 406. Ci !!"own Taxes to 107. Coun Taxes 10!01/10 to 01/01!11 113.31 407. Coun Taxes 10/01/10 to 01/01/11 113.31 108. Assessments 10/01/10 to 07/01/11 702.34 408. Assessments 10!01/10 to 07!01!11 702.34 109. Final Sewer 10/01/10 to 10/01/10 409. Final Sewer 10/01/10 to 10/01/10 110. 410. 111. 411. 112. 412. 120. Gross Amount Due from Borrower 133,477.75 420. Gross Amount Due to Seller 128,315.65 200. Amounts Paid or in Behalf of Borrower 500. Reductions in Amount Due Seller: 201. De osit or earnest move 3 000.00 501. Excess de osit see instructions 202. Princi al amount of new loans 95,625.00 502. Settlement cha es to Seller Line 1400 16,926.80 203. Existin loans taken sub'ect to 503. Existin loans taken sub'ect to 204. 504. Payoff First Mortgage to Chase 50,152.73 205. 505. Pa off Second Mort a e to PNC Bank 13,432.06 206. 506. 207. 507. De osit disb. as roceeds 208. 508. 209. 509. Ad'ustments for items un id Seller Ad'ustments for items un id Seller 210. Ci /Town Taxes to 510. Ci !Town Taxes to 211. Coun Taxes to 511. Coun Taxes to 212. Assessments to 512. Assessments to 213. Seller Hel 2,550.00 513. Seller Hel 2,550.00 214. 514. 215. 515. 216. 516. 217. 517. 218. 518. 219. 519. 220. Total Paid /for Borrower 101,175.00 520. Total Reduction Amount Due Seller 83,061.59 300. Cash at Settlement from/to Borrower 600. Cash at settlement tolfrom Seller 301. Gross amount due from Borcower line 120 133,477.75 601. Gross amount due to Seller line 420 128,315.65 302. Less amount paid b/for Borrower (line 220) ( 101,175.00) 602. Less reductions due Seller (line 520) ( 83,061.59 303. Cash a From ~ T Borrower 32,302.75 603. Cash a To ~ From Seller 45,254.06 The undersigned hereby acknow a ip completed copy of this statement 8 any attachments ref~ed to herein Borrower Seller ~ ' ~ ~ GtCK ymond A. Schwei er` ~ Estate of Barbara A. Moran ~, Pamela S. Sc eitr The Public Reporting Burden for this collodion Of information is estlmated at 35 minutes per response for Collecting, reviewing, and reporting the tlata. This agency may not collect this inrortneuon, and you are not required to complete this form, unless it displays a wrrently valid OMB control numuer. No confidentlality is assured; this disclosure is mandatory. Ties is designed to provide the parties to a RESPA covered transaction with infOrmatlon during the settbment process. Page 1 of 3 HUD-1 (20100922. pfd/20100922. PFD/38) L. Settlement Chases T00. Total Real Estate Broker Fees $ 7,875.00 Paid From Paid From Division of commission (line 700) as follows: Borrowers severs 701. 4 050.00 to C-21 Piscioneri Real LLC Funds at Funds at 702. 3 825.00 to Caval Real LLC Settlement settlement 703. Commission aid at settlement 7 875.00 704. 705. 800. Items Pa able in Connection with Loan 801. Our on ination char e $ 732.95 from GFE #1 802. Your credit or charge (points) for the specific interest rate chosen $ (from GFE #2) 803. Your adjusted origination charges from GFE #A 732.95 804. A sisal fee to A sisal Lo istics from GFE #3 POC:450.00 805. Credit Re ort to First American Credco from GFE #3 17.37 806. Tax service to Graystone Mortgage, LLC (from GFE #3) 79.00 807. Flood certification to (from GFE #3) 808. (from GFE #3) 809. (from GFE #3) 810. (from GFE #3) 811. (from GFE #3) 900. Items Re uired Lender to Be Paid in Advance 901. Daily interest charges from 09/30/10 to 10/01/10 1 @ $13.100000/day (from GFE #10) 13.10 902. Mort a e insurance remium for months to from GFE #3 903. Homeowner's insurance for 1.0 ears to State Farm Insurance from GFE #11 POC:B422.00 904. from GFE #11 905. (from GFE #11) 1000. Reserves De osited with Lender 1001. Initial deposit for your escrow account (from GFE #9) 452.64 omeowne s insurance mont s per mont 1003. Mort a e insurance months $ er month $ 1004. Property taxes $ 728.39 Assessments 5.000 months @ $ 78.25 per month Coun Taxes 9.000 months $ 37.46 er month 1005. $ 1006. months @ $ per month $ 1007. months @ $ per month $ 1008. $ 1009. Aggregate Adjustment $ -381.26 1100. Title Char es 1101. Title services and lender's title insurance (from GFE #4) 1,125.78 35.00 1102. Settlement or closin fee $ 1103. Owner's title insurance to First American Title Insurance Company from GFE #5 147.26 1104. Lenders title insurance to First American Title Insurance Company $ 951.28 1105. Lender's title oli limit $ 95,625.00 1106. Owners tine oli limit $ 127,500.00 1107. A ent's onion of the total title insurance remium to Lakeside Abstract 8 Settlements, LLC 1108. Underwriter's onion of the total title insurance remium to First American Title Insurance Com an $ 933.76 $ 164.78 1109. Document Prep Fee to Centruy 21 Piscioneri DEED 125.00 1110. Escrow for IRS Taxes to Lakeside Abstract 8 Settlements, LLC 6,000.00 1111. Escrow for Estate/Inheritance Taxes to Lakeside Abstract & Settlements, LLC 1,000.00 1112. Home/Wood/Radon Inspection to Home Spec Inspections POC:380.00 1113. 1200. Government Recording and Transfer Charges 1201. Government rer~rdin char es to Cumberland Coun Recorder of Deeds from GFE #7 160.00 1202. Deed $ 63.00 Mortgage $ 97.00 Releases $ Other $ 1203. Transfer taxes to Cumberland County Recorder of Deeds (from GFE #8) 1,275.00 1204. City/County tax/stamps Deed $ 1,275.00 Mortgage $ 1,275.00 1205. State tax/stam s Deed $ 1,275.00 Mort a e $ 1206. 1207. 1300. Additional Settlement Char es 1301. Re uired services that ou can sho for from GFE #6 1302. Re-Sale Cert Fee to Sterlin Pro a Mana ement, Inc. 520.00 1303. Initiation Fee/Oct dues to Sterlin Pro a Mana ement, Inc. 1 115.00 130x. Final Sewer rZeadin to Lower Allen Townshi 44.00 96.80 1305. 1400. Total Settlement Char es enter on lines 103, Section J and 502, Section K)_ 5,162.10 16.926.80 By signing page t of this statement, the signetanes acknow{edge receipt of a completed copy of page 2 8 3 of this three pa~e semen Abstract & Se emen , LL ttlement Agent Page 2 of 3 HUD-1 (20100922. pfd/20100922. PFD/39) Comparison of Good Faith Estimate (GFE) and HUD-1 Charges Good Faith Estimate HUD-1 Char es That Cannot Increase HUD-1 Line Number Our origination charge # 801 732.95 732.95 Your credit or charge (points) for the specific interest rate chosen # 802 Your adjusted origination charges # 803 732.95 732.95 Transfer taxes #1203 1,275.00 1,275.00 Char es That in Total Cannot Increase More than 10% Good Faith Estimate HUD-1 Government recording charges #1201 160.00 160.00 Appraisal fee # 804 450.00 450.00 Credit report # 805 17.37 17.37 Tax service # 806 79.00 79.00 Title services and lender's title insurance #1101 1,241.88 1,125.78 Owner's title insurance to First American Title Insurance Compan #1103 460.00 147.26 Total 2,408.25 1,979.41 Increase between GFE and HUD-1 Charges $ -428.84 or -17.81 °/ Charges That Can Change Good Faith Estimate HUD-1 Initial deposit for your escrow account #1001 1,487.18 452.64 Daily interest charges # 901 $ 13.100000/day 199.22 13.10 Homeowner's insurance # 903 422.04 422.00 Loan Terms Your initial loan amount is $ 95,625.00 Your loan term is 30 years Your initial interest rate is 5.0000 Your initial monthly amount owed for principal, interest and $ 513.34 includes any mortgage insurance is ^X Principal 0 Interest ^ Mortgage Insurance Can your interest rate rise? 0 No ^ Yes, it can rise to a maximum of °~. The first change will be on and can change again every,- months after . Every change date, your interest rate can increase or decrease by °!o. Over the fife of the loan, your interest rate is guaranteed to never be lower than % or higher than %. Even if you make payments on time, can your loan balance rise? ^X No ^ Yes, it can rise to a maximum of $ Even if you make payments on time, can your monthly 0 No ^ Yes, the first increase can be on and the monthly amount owed for principal, interest, and mortgage insurance rise? amount owed can rise to $ The maximum it can ever rise to is $ Does your loan have a prepayment penalty? ^X No ^ Yes, your maximum prepayment penalty is $ Does your loan have a balloon payment? ^X No ^ Yes, you have a balloon payment of $ due in _ years on Total monthly amount owed including escrow account payments ^ You do not have a monthly escrow payment for items, such as property taxes and homeowner's insurance. You must pay these items directly yourself. ^X You have an additional monthly escrow payment of $150.88 that results in a total initial monthly amount owed of $664.22. This includes principal, interest, any mortgage insurance and any items checked below: X^ Property taxes X^ Homeowner's insurance ^ Flood insurance ^ ^ ^ Note: If you have any questions about the Settlement Charges and Loan Terms listed on this form, please contact your lender. Page 3 of 3 HUD-1 (20100922. pfd/20100922. PFD/40) HUD-1 Attachment Borrower(s): Raymond A. Schweitzer and Pamela S. Seller(s): Estate of Barbara A. Moran Schweitzer, husband and wife 137 E. 15th Street 49 Drexel Place New Cumberland, PA 17070 New Cumberland, PA 17070 Lender: Graystone Mortgage, LLC Settlement Agent: Lakeside Abstract & Settlements, LLC (717)432-9000 Place of Settlement: . Settlement Date: September 30, 2010 Property Location: 49 Drexel Place New Cumberland, PA 17070 Cumberland County, Pennsylvania Additional Adjustments For Items Paid By Seller In Advance (Borrower Debit) Description Amount From/Through Prorated Amount Final Sewer 48.40 07/01/10 through 09/30/10 Total Line 109/409 Seller Loan Payoff Details Payoff First Mortgage to Chase Loan Payoff 50,152.73 As of 10/04/10 Total Additional Interest -4 days @ Per Diem Total Loan Payoff 50,152.73 Payoff Second Mortgage _ to PNC Bank Loan Payoff 13,432.06 As of 10/04/10 Totai Additional Interest -4 days @ Per Diem Total Loan Payoff 13,432.06 Adjusted Origination Charge Details Origination Charge Origination Fee 732.95 to Graystone Mortgage, LLC, ISOA ATIMA Total $ 732.95 Origination CreditlCharge (points) for the specific interest rate chosen Total S Adjusted.Origination Charges $ 732.95 WARNING: It is a crime to knowingly make false statements to the United States on this or any similar form. Penalties upon conviction can include a fine and imprisonment. For details see: Title 18 U.S. Code Section 1001 and Section 1010. (20100922.pfd/20100922.PFD/41) HUD-1 Attachment - Continued Reserves Deposited with Lender Homeowner's Insurance 105.51 3.000 at 35.17 per month Assessments 391.25 5.000 at 78.25 per month County Taxes 337.14 9.000 at 37.46 per month Aggregate Adjustment -381.26 month Total $ 452.64 Title Services and Lender's Title Insurance Details BORROWER SELLER Electronic Document Retrieval 25.00 to Lakeside Abstract & Settlements, LLC Wire Fee 15.00 to Lakeside Abstract & Settlements, LLC Overnight Delivery 14.50 29.00 to Lakeside Abstract & Settlements, LLC Closing Protection Letter 75.00 to First American Title Insurance Company Notary Fee 25.00 6.00 to Jeanette L. Pennington Tax Certification Fee 10.00 to Lakeside Abstract & Settlements, LLC Tax Certification Fee 10.00 to Bonnie K. Miller Lender's title insurance 951.28 to First American Title Insurance Company Total $ 1,125.78 $ 35.00 Owner's Title Insurance BORROWER SELLER Owner's Policy Premium 147.26 to First American Title Insurance Company Total $ 147.26 $ 0.00 Lender's Title Insurance BORROWER SELLER 'fees also shown above in Title Services and Lender's Title Insurance Details Lender's Policy Premium 751.28 to First American Title Insurance Company Lender's Endorsement Charges 200.00 Endorsement Endorsement Charge ALTA Endorsement Form 5 (Planned Unit Development) 50.00 ALTA Endorsement Form 8.1 (Environmental Protection Lien) 50.00 ALTA Endorsement 100 (Restrictions No Apparent Existing 50.00 Violation) ALTA Endorsement 300 (Mortgage Survey Exception) 50.00 Total $ 951.28 $ 0.00 WARNING: It is a crime to knowingly make false statements to the United States on this or any simi{ar form. Penalties upon conviction can include a fine and imprisonment. For details see: Title 18 U.S. Code Section 1001 and Section 1010. (20100922.pfd/20100922.PFD/41) Barbara A. Moran Estate Expenses incurred by Patrick Susan Moran for Estate Maintenance Disposition Costs Totals $ 5,436.13 Reimbursed 10/06/10 Date Amount Reason Paid C hecked Reimbursed 10/08/09 $ 25.00 Register of Wills Check # 7370 ~; X 10/06/10 10/20/09 $ 185.00 Register of Wills Check # 7384 X 10/06/10 11 /15/09 $ 145.06 The Sentinel estate advertising check # 7419 X; X 10/06/10 11/15/09 $ 1.76 Stamps for letters to IRS, members 1st FCU, New Horizons CU, and The Sentinel X 10/06/10 11/17/09 $ 15.30 Return receipt IRS, members 1st FCU, & New Horizons CU, X: X 10!06/10 12/19/09 $ 0.88 Stamps for letter to IRS for 2007 & 2008 tax returns, and PA Unclaimed Property X: 10/06/10 12/31/09 $ 5.44 Return receipt and postage for Pa State unclaimed property X: 10/06/10 04/13/10 $ 0.44 Stamp for tax engagement letter for LaRosa X: 10/06/10 04/13/10 $ 40.00 PA 2008 state tax check # 7577 X. 10/06/10 04/13/10 $ 5.00 PA 2009 state tax check # 7578 X 10/06/10 04/13/10 $ 214.00 PA 2005 state tax check # 7579 X 10/06/10 04/13/10 $ 494.00 PA 2006 state tax check # 7580 X 10/06/10 04/13!10 $ 2.00 West Shore Tax 2009 check # 7581 X 10/06/10 04/13/10 $ 222.00 PA 2007 state tax check # 7582 X 10/06/10 04/14/10 $ 68.23 Postage return/receipt for tax returns local, state & Federal 2005-2009 X X 10/06/10 05/01/10 $1 ,200.00 Andrew LaRosa professional fees for tax returns, local, state and Federal 2005-2009 X X 10/06/10 05/02/10 $ 0.44 Postage for Lower Allen Twp acknowledgement of receipt of invoice X 10/06/10 05/06/10 $ 0.44 Postage to Pa Dept Revenue Estate tax extension X 10/06/10 05/06/10 $ 5.10 Certified return receipt Pa Dept Revenue Estate tax extension X 10/06/10 06/22/10 $ 460.00 Chase mortgage payment check # 7633 X 10/06/10 06/22/10 $ 221.00 PNC home equity payment check #7633 X 10/06/10 06/22/10 $ 64.24 Home Depot Smoke detectors and related materials X X 10/06/10 07/09/10 $ 40.00 Register of Wills Check # 7651 - 10 short certificates X X 10/06/10 07/09/10 $ 1.32 Stamps for short certificates X 10/06/10 07/12/10 $ 40.00 Short certificates (10) X 10/06/10 07/24/10 $ 460.00 Chase mortgage payment check # 7663 X 10/06!10 07/24/10 $ 221.00 PNC home equity payment check #7663 X 10!06/10 07/24/10 $ 100.00 Foxlea Homeowners Association check # 7663 X 10/06/10 07/29/10 $ 1.39 Postage for Piscioneri Reality X X 10/06/10 08/01/10 $ 0.44 Stamp for taxes to Greg Folk X 10/06/10 08/02/10 $ 0.88 Stamps for PA Dept of Transportation X X 10/06/10 08/03/10 $ 5.54 Stamp & certified receipt for letter to Pioneer X X 10/06/10 08/25/10 $ 221.00 PNC home equity payment check #7692 X X 10/06/10 08/27/10 $ 403.00 Foremost Insurance X X 10/06/10 08/31 /10 $ 0.44 Stamp for letter to Sallie Mae X 10/06/10 08/31/10 $ 127.76 PA American Water by credit card X 10/06/10 09/17/10 $ 317.01 UGI by credit card X 10/06/10 09/04/10 $ 1.56 Postage for safe agreement to Piscioneri X 10/06/10 09/20/10 $ 54.00 Death certificates - PA Vital Records X X 10/06/10 09/20!10 $ 15.70 Postage and overnight to Piscioneri Realty X X 10/06/10 09/20/10 $ 13.65 Postage and overnight to Piscioneri Realty X X 10/06/10 09/22/10 $ 13.65 Postage and overnight to Piscioneri Realty X X 10/06/10 09/24/10 $ 14.18 PA American Water check # 7718 X X 10/06/10 09/24/10 $ 0.44 Postage for PA American Water bill X 10/06/10 10/02/10 $ 0.44 Postage for expense reimbursement to C. Moran X 10/06/10 10/02/10 $ 4.76 Page fasteners Staples X X 10/06/10 10/03/10 $ 0.44 Postage for Comcast bill X 10/06/10 10/03/10 $ 0.44 Postage for Louise Perrelli payment X 10/06/10 10/03/10 $ 0.44 Postage for Verizon bill X 10/06/10 10/03/10 $ 0.44 Postage for PPL X 10/06/10 10/03/10 $ 0.44 Postage for Member's First Credit Union close letter X 10/06/10 10/03/10 $ 0.44 Postage for New Horizon's Credit Union close letter X 10/06/10 $ 5,436.13 le ~ Barbara A. Moran Estate Expense Reimbursement Thomas and Cynthia Moran Costs Totals $12,976.05 Date Amount Reason 09/01 /09 $ 460.00 Chase Mortgage 09/01/09 $ 221.00 PNC Home Equity 09/01 /09 $ 100.00 Foxlea HOA 10/01 /09 $ 460.00 Chase Mortgage 10/01/09 $ 221.00 PNC Home Equity 10/01 /09 $ 100.00 Foxlea HOA 11 /01 /09 $ 460.00 Chase Mortgage 11 /01 /09 $ 221.00 PNC Home Equity 11 /01 /09 $ 100.00 Foxlea HOA 12/01 /09 $ 460.00 Chase Mortgage 12/01/09 $ 221.00 PNC Home Equity 12/01 /09 $ 100.00 Foxlea HOA 01 /01 /10 $ 460.00 Chase Mortgage 01/01/10 $ 221.00 PNC Home Equity 01 /01 /10 $ 100.00 Foxlea HOA 02/10/10 $ 460.00 Chase Mortgage 02/10/10 $ 221.00 PNC Home Equity 02/01 /10 $ 100.00 Foxlea HOA 03/10/10 $ 460.00 Chase Mortgage 03/10/10 $ 221.00 PNC Home Equity 03/01 /10 $ 100.00 Foxlea HOA 04/10/10 $ 460.00 Chase Mortgage 04/10/10 $ 221.00 PNC Home Equity 04/01 /10 $ 100.00 Foxlea HOA 05/01 /10 $ 460.00 Chase Mortgage 05/01/10 $ 221.00 PNC Home Equity 05/01 /10 $ 100.00 Foxlea HOA 07/12/10 $ 91.58 Home Depot expense 07/14/10 $ 15.41 Home Depot expense 07/19/10 $ 53.59 Home Depot expense 07/22/10 $ 89.33 Home Depot expense 07/23/10 $ 28.52 Home Depot expense 07/27/10 $ (78.17) Home Depot return 07/27/10 $ (26.27) Home Depot return 07/27/10 $ 4.22 Home Depot expense 07/06/10 $ 2,601.24 Home Depot expense 07/15/10 $ 121.90 Home Depot expense 07/11 /10 $ 15.82 Lowes expense 07/17/10 $ 34.29 Lowes expense 07/20/10 $ 16.39 Lowes expense 07/24/10 $ 13.30 Lowes expense 07/13/10 $ 10.17 ACE expense 07/13/10 $ 7.75 Weist Hardware expense 07/23/10 $ 1,826.56 Simply Colors expense 07/07/10 $ 81.15 Sherwin-Williams expense 07/16/10 $ 26.79 Sherwin-Williams expense 07/01 /10 $ 165.53 Stouffer Construction expense 07/13/10 $ 237.15 Kreamer Brothers Glass expense 07/14/10 $ 161.49 Blizzard's Plumbing &HVAC 08/09/10 $ 39.20 Swartz Supply expense 08/31 /10 $ 410.11 Hauenstein Property Maintenance expense $ 12,976.05 I - ~ S ti e ,,,,, .~,,, ~. ~ ~~ BARBARA A. MORAN ESTATE SCHEDULE H, LINE 3 SUPPLEMENT LINE 3 -FAMILY EXEMPTION Daughter, and sole estate beneficiary, Erin Christine Moran, lived with her mom, Barbara until she passed away. She could not afford to stay in the home and moved before home was sold in Sept 2010. i r ~~~ ~n ~ Department of the Tre~snry j~ Interpol Ruvvntty 3vrvice In reply refer to: 0142475222 Cincinnati 0H 45999 Sep. 13, 203.0 LTF; 681C i3 186-40-2332 20051c! 30 1 Input Dp; 0142475'22 0000&9&3 BDDC: SB BARBARA A MORAN DECD PATRICK MURAN EXEC .~,;..,~ o ANDREW F LAROSA "''' 347 BRIDGE ST STE 300 ~' PHOENIXVILLE PA 19460-5336 010546 Taxpayer Identification Number: 186-40-2332 Farm(s~: 1040 Tax Period(s): Dec. 31, 2005 Dec. 31, 2007 Dear Taxpayer: Thank you for your inquiry of Sep. O1, 20I0. Dec. 31, 2406 We accept your offier to Ray the amount you owe by Jan. O1, 2011. The current total, amount due is $5,&52.36, including penalty and interest charges to that date. After that date, we will continue to charge penalties and interest until you pay the total balance due. 'r.°Je're providing below a general explanation of the possible penalties and/or interest included in the current balance due on your account. If you would like a specific explanation of how the amounts were computed on your account, please contact us at the toll-fires number slZOwn in this letter and we will send you a detailed computation. ~`# Paying Late -- IRC Section 6651Cd) ~~ Initially, the penalty is 1/2f of the unpaid tax for each month or part of a month the tax isn't paid. If we issue a Notice of Intent to Levy and the balance due isn't paid within 10 days from the date of the notice, the penalty increases to ll a month. The penalty can't be lttore than 25% of the tax paid late. ~~ Filing and Paying Late -- IRC Section 6651 ~~ We charge a 5% combined penalty of 4 1/2% for filing late and 1/2l far paying late when a return is filed late and the tax is not paid by the due date of the return. The combined penalty is 5% of the unpaid tax for each month or part of a month the return ()1~2~r75222 dep. I3, ~O1Q LTR (i$1C i3 1Bf -40-332 200512 :5Q 1 Input 4p ; 014247522~~ UQO~16~64 BARBARA A NCIRAN DECD RATRIC~ N~1RAN EXEC ANDREW F LAROSA 347 BRIDGE ST ATE 300 PHOENIXVILLE PA 19460-5336 is late, but not mare than 5 months: which would total ~!~'/« [22 il2X late fi7.in! and 2 1/~!~ late paying]. In addition to the 22 1/~~ late filing penalty fiat the first 5 months a return is late, we continue to charge the 1!2"'a late paying penalty for each month ar part of a month fair as long as the tax is unpaid, but not for mare than 251. Tl~e maximum penalty we can charge is 47 1f2~ C22 lf2! late filling plus 25% late payingl. ~~ Partnership Late Filing --- IRC Section 6698(_b) ~~ The Penalty is X85.00 for each partner, far each late mor~th including part of a month}, far up to 1Z months (effective for returns required to be filed after 12I20f20U7). Far returns required try be filed after 12/31!2008, the penalty amount is x$9.00. The Hokie Act adds X1.00 to the penalty amount for returns with a taxable year beginning in ZO(l8. ~~ Interest -- IRG Section 6601 ~~ We charge interest when tax is not paid on time. We figure interest from the due date of the return (regardless afi extensior~sl to the date we receive full payment or the date of the notice. Please make your check ar money order payable to the United Mates Treasury. To ensure that your payment is properly and promptly ei-edited to your account, be sure that your name, address, social security or employer identification number, form number, tax year, and daytime telephone number are shown on your payment, Attach a copy of this letter to your payment. We have enclosed an envelope far your convenience. We~will take further enforced collection actions if you don't pay your bill as agreed. The federal income tax is a "pay-as-.you-go" tax. Yau must pay the tax as you earn income during the year. There are two ways to dog this: --I~ITHHDLDING. If you are an employee, your employer wi3.I withhold income tax from your pay. Tax also is withheld frarr~ other types of incortre -- including pensions, bonuses, commissions, and gambling winnings. In each case, the amount withheld is paid to the Internal Revenue Service in your name. 0142475222 Sep. 13, 2010 LTR 681C i3 186-40-2332 20051:' 30 1 Input Op: 0142475'22 00006965 BARBARA A MORAN~DECD PATRICK MORAN EXEC 1 ANDREW F LAROSA 347 BRIDGC ST STE 300 PHOENIXVILLE PA 19460-5336 If your employer is not withholding enaugh tax from your wages, you O1D546 should file a new W-4, Employee's Withholding Allowance Certificate, with your employer to change the amount of your withholding. --ESTIMATED PAYMENTS. If you don't pay your tax through withholding, or don't pay enaugh tax that way, you may have to pay estimated tax. People who are in business for themselves generally pay their tax this way. Estimated tax is used not only to pay income tax, but self-employment tax as well. If you need :Hare information about changing your withholding or making estimated tax payments, please refer to Publication 505 which provides more information. You may order forms or this publication kiy calling toll free at 1-800-TAX-FORM (1-800-829--3676) or by visiting our website at www.irs.gov. If you prefer to make electronic payments please see the payment options below. Fees may vary between the providers. - Visit www.EFTPS.gov or call EFTPS Customer Service at 1-800-316-b541 (individual) or 1-800-555-4477 fbusines~s). - Visit www.afficialpayments.com or call 1-888-UPAY--TAX or 1-888-872-9829 to make a payment. (Official Payments C;orparation) - Visit www.payusatax.com or call 1-888-9-PAY-TAX or 88ft-972-9829 to make a payment. (RBS World Pay, Inc). - Visit www.PAY1040.com or call 1-888-PAY-1040 or 1-888-729-1040 to make a payment. (Link2Gov Corporation) If you have any questions, please call us toll free at 1-8010--829-8374. If you prefer, you may write to us at the address shown at the tap of the first page of this letter. If you are out of the country and need assistance, please call us at 1-215-sib-2000 tnot a toll free number). Far more information you can visit our website at www.irs.gav. Whenever you write, please include this letter and, in the spaces below, give us your telephone number with the hours we can reach you. Keep a copy of this letter for your retards. Telephone Number ( ) Hours c~ ~~~~~~~~~ dep. 13, 24I0 QTR fF8iC 13 I,Sf-40-2332 2dd5I.2 ?iQ I Input Op : ~ 14247522~~ ddd[1G9f-6 BARBARA A MORAN DEC~i PATRICI: MC~RAN EXEC :a AhIDRE~# E LARC~SA 3~7 Bf~IDGE ~T sTE 3C3D PMOEh1IXVIL~E PA 7.~4&Q-533 Tf~ank tau for Maur cr~operati~n. Sineerel~t fours, f Karen hiaare, Dept. f~tgr. Tall Free aet~t. 4, Ops. 2 EnclosureCs~: Envelape ,~ ,`` ~ 4• i ~ ,,t `~ i C py i ~ / l Q: w a; ~ ~ a: ~= t~° ~ Z:M• -- ~~ a.-~.-1--~t~~ ~N swrn^o c,,i ~a_Cl^- ~ _. a. ~ U ~w N h 0 W ~ 0 4+ Q C Q! a a 0 o O~ N V~ d Nm ~ Q i~ N Q O N a w ~ ~ u ~.: W _ I W C ..,,~ '^ _~ e. 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