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HomeMy WebLinkAbout12-10-10 '~ J 15056051058 REV-1500 Ex (os-05> PA Department d Revenue Bureau of tndiNdual Taxes Poeox213oso1 INHERITANCE TAX RETURN Han'sbug, PA 17t2t3~0601 RESIDENT DECEDENT G~IT!'0 weew~w~~. _- ___ _ _ _ Code Yeaz ~ Fle Ntxnber 09 0280 -•• • ~•...rvcvcn ~ mrVrplFA1IVIV CtLVW Social Security Number Date of Death Date of Birth _.... _ ____ _ __ . 177-24-7106 ' 03/12/2009 109/16/1930 Decedent's Last Name _ _ __ _ Suffix Decedent's First Name ___ _ _. Bitting __ _ _ Faye ___ ___ _ _ (H Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix _ Spouse's First Name __ Spouse's Socal Security Number __ ___ _ _ THIS RETURN MUST BE FILED IN DUPLICATE ViIIT1H - --- --- REGISTER OF WILLS FlLL IN APPROPRIATE OVALS BELOW 1. Original Retum ~"".;°g 4. Limited Estate «~` 6. Decedent Died Testate (Attach Copy of III) ~~..:~ 9. Litigation Proceeds Received 2. Supplemental Retum 4a. Future Interest Compromise (date of death after 12-12-82) t :"s 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) MI S' MI _~ 3. RemainderlR r~ (date of death prior to 12-1 2)' 5. Federal Est~te abc Retum Required 8. Total Number o Safe Deposit Boxes s~ 11. Election to taax n¢ler Sec. 9113(A) (Attach Srh' M SI ATURE OF PERSON RESPONSIBL FOR FILING RETURN Y now edge. ADDRESS ' I - ~ Susan F. Bartley, 5235 wndsor Blvd, Mechanicsburg, PA 17055 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE D I~ ADDRESS PLEA8E U8E ORIGINAL FORM ONLY 15056051058 Side 1 L 15056051 ~8 cvRRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONflDENTIAL TAX INFORMATIOIt Name BE DIRECTED TO: _ _ Daytime Telephony N rrhber Lisa Marie Coyne, Esq. .. ...,,.,. (717) 737-044 ___ __ Firm Name (If Applicable) - -- __ REGISTER F Coyne & Coyne, P.C. ', ILLS USE l'~r First line of address _ _ _ _ _ __ _ o O ~ n"t rr ___ __ __ 3901 Market Street f'tT ry ~.' _., + Second line of address, _ ~ _ © ~ ~:t} i;.7 C'a'3 ~ ~ -fir City or Post Office _ ..State _ ZIP Code DAT ED ~ -~ ,.= __ ~ Camp Hill PA 17011-4227 7? __ _ I .~_ ~ ~ __ _ _. +.J Correspondent's e-mail address: Under penalties of perjury, I dedare that I have examined this return, including aocomparrying schedules end statement, and to the best it is true, correct and complete. Dederation of preparer other than the personal representative is based on ail infonnatlon of which pre r Y nOYNedge and belief, an k I 1~b~6 o~z~~s REV 1500 EX ? Decedent's Soa~l Security Number .. Decedents Name: Faye S Bitting ....._.._..._._._~......_...._~., 177-247106 ......._...~...._~.u.._....._...~__,..w~~...._....,......_ RECAPITULATION ...._. .._._...~.~.~..__.._~ ......~...~.~_.._.... 1. Real estate (Schedule A) ............................................ . 1. __ 0.00 „ ..,~. ... a 2. Stocks and Bonds Schedule B ( ) ...................................... . 2.' ,...,..~, . ...-.... . I 4,105.22 I 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. ' _, . , .. _. ~ 0.00 4. Mortgages 8 Notes Receivable (Schedule D) ............................. 4. ~~ 0.00 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ........ 5. ~ 11,475.85 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested ....... 6. ". ~..~_ ~ 0 00 7. Inter-Vivos Transfers 8~ Miscellaneous Non-Probate Property ° ... ... °" "°" - " " ° i a •• (Schedule G) ~ ....~.,: Separate Billing Requested........ 7. ' 0.00 8 Total Gross Assets (total Lines 1 7) ...... -. ~.-~ ~,A.~,.,~~,.«~,....... .~...._. „M~w ,~..m,,. 8. .,~.~,,._.~ 15,581.07 .,,,,. °„ 9. Funeral Expenses 8 Administrative Costs (Schedule H) ... g _ ~._r. a~ ..- a . , . , , , ' ' ' ' ' . 36,685.04 °' 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) .. 10 _...,.. .............. . 88,626.06 11. Total Deductions (total Lines 9 8 10) ........................ 11 ........... . 125,311 10 12. Net Value oT Estate (Line 8 minus Line 11) ................. 12 __ .._. .... 13. ............ Charitable and Governmental Bequests/Sec 9113 Trusts for which °" 109,730.03 " -° ° -- an election to tax has not been made (Schedule J) ........... 13 ~ ............. . 0.00 14. Net Value Subject to Tax (Line 12 minus Line 13) ........................ 14. 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_ 16. Amount of Line 14 taxable ~~~-~` ~ "~~ at lineal rate X .0 _. 77. Amount of Line 14 taxable " °'"°"°"" " °° ° °"" " at sibling rate X .12 18. Amount of Line 14 taxable "°"- °° °°" -•-..,._. at collateral rate X .15 15. 16. 17. 18. ,„ 19. TAX DUE .........................................................19.' 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 L 1 0.00 0.00 ~_ __ __ 9 REV-1500 EX Page 3 ~ ...__._ .. ~....,_ FNR Numbsr ecedent's Complete Address: i 21 09 jo280 DECEDENTS NAME DECEDENTS SOCIAL SE IlY Nl1MBER Faye S Bitting 177-24-7106 STREETADDRESS 5234 Windsor Blvd cm~ Mechanicsburg sTATE ZIP PA ' 17055-3546 Tax Payments and Credits: i 1. Tax Due (Page 2 Line 19) (1) II 0.00 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. InterestlPena rf a livable Total Credits (A + B + C) (2) nY ~ PP D. Interest E. Penalty 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENTotal InterestlPenaKy (D + E) (3) Fill In oval on Page 2, Une 20 to request a refund. (4) 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. (~) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPRO~ TE BLOCKS. 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :................ b. retain the right to designate who shall use the property transferred or its income : ............................................ c. retain a reversionary interest; or ........................ ............... d. receive the promise for life of either payments, benefits or care? ......... ~' 2. If death occurred after December 12,1982, did decedent transfer properly within one year of death rr--~, without receiving adequate consideration? .............................................................................................................. L..~ 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 properly which contains a beneficiary designatan? ........................................................................................................................ 0 I~I IF THE ANSYI~R TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE ~ A~ BART OF THE RETURN. s three (3) percent (72 P.S. §91116 (a)1(191) (~~ before January 1, 1995, the tax rate imposed on the net value of transfers to or for el use of the surviving spouse 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 suwivi 'spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not x mot a transfer to a surviving spouse from tax, and the statutory requiremen 1`'or 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 fqr t e Luse 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 benefiaaries is four and one-half 4. 72 P.S. §9116(1.2} [72 P.S. §9116(a)(1)]. [ ) percent, except as noted in 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. §91160)(1 3~. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1503 EX+ (8.98) s~N~ou~ s COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Faye S. Bitting FI E NUMBER 2~-09-0280 All property JoiMlyownad with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH t' 826 shares of Manulife Financial Corp. Stock at $9.94/share `' 8,210.44 i I ~' i I :, , i I I i TOTAL (Also enter on line 2, Recapitulation) sl 8,210.44 (If more space is needed, insert additional sheets of the same size) I'i __ I _. MFC Historical Prices ~ MANULIFE FINANCIAL CORP. Stack -Yahoo! Finance Manulife Financial Corporation (MFC) At 3:29PM EST: `i i$FiD$ raiwl~i~~ ~"~!'~' lA1MOC srou~rrss LLO Historical Prices Get Historical Prices for: Set Date Range t: Daily Start Date: Mar ~ 12 2009 Eg. Jan 1, 2010 r, weekly End Date: Mar ~ 12 2009 c"' Monthly C Dividends Only G+et Prices - _-- ----w-------~--- rices Date Open High Low Close Mar 12, 2009 8.66 10.29 8.57 9.94 * Close price adjusted for dividends and splits. t'~`f Download to Spreadsheet Currency in USD. First ~' P~ Volunhe 4,988,40 First ~ Pr Page 1 of 1 T' 0.16 (1.08%) GO ~ Next ~ Last Adj Close* 9.39 ~ Next ~ Last http://finance.yahoo.com/q/hp?s=MFC&a=02&b=12&c=2009&d=02&e=12&~2009~4i~d 11/17/2010 _.. , ~_~ : Ks .,..~. _ _ REV-1508 EX+ (8.98) scN~ou~~ ~ COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY ', RESIDENT DECEDENT ', ESTATE OF Faye S. Bitting ~ FILE NUMBER 21-09-0280 indude the proceeds of litigation and the date the proceeds were received by the estate. ~, ,; All property jointly-owned with fight of survivorship must be dbdossd on Schedule f. ITEM NUMBER DESCRIPTION VALUE AT DATE ' OF DEATH 1. Sovereign Bank Account # 0571124135 8,735.74 2. NCFCU Savings Account # 68807 I 575.41 3. Residual Estate from the Estate of George W. Bitting i 2,164.70 I I ~I ~ ' i ', TOTAL (Also enter on line 5, Recapitulation) sj 11,475.85 (N more space is needed, insert additional sheets of the same size) I !, !i i _-- I Sovereign Bank _,;, ESTATE OF Faye S. Bitting SOCIAL SECURITY #: 177-24-7106 DATE OF DEATH: March 12, 2009 Account #: " "-~ ~ - In the name of: Date of Dea Int.(YTD) f. Accrued int Otherlnfo: _~~ _ NCFCU - - -~~ TH' ZUU9 U3: f79Pm !'OUZlUU4 Fax:i7177747996 ,' - - .~.__ ~ _ _ ~. ~~ Aug 19 2009 03:10~m P003/004_ _ ~_ ~~ ._ Nu~trt~cr ~~ 4pcned: ~..... -- .. a at Daie _ __._..._ ofDeath: --~--~- • _...._.. __ . ~ Name of Joist -_.=.~,~: Owner, i£any: ;: .*,..,.' Savln~ Act .. , ~_~: Nnm~er: -' ~ Uate Opened: ~alamce at Ante ; :._; . of~th: 1 ~7~ ~! Name of Joint . =. l= Oa+ner, ~i;f say; ~~ f ~....:.:: C ~ of beoeR~t -`~Y- ~~...,~. ., ~ r. -....~.......... Date Open .. , _ ed: '~ .; Name of 3oint ' ,..~.. =.,.~.... F -- Owner, if any: .. y ~~uacc a~t Datc of Death: . ~atuz~ty ~: ~te~ ~alae: -... Interest Paid 'lY, . ~_-- _. Semi Annual, etc. ......_ ~. .. ., :~... ::: ~sffite of F.AXE S. Bi~'~TG ...._ ._ _ ___ ofAcat,~; Marcb~12,20U9 ~ N~' ~mlxrland FCU REV-1511 EX+ (12-99) SCNEp1i1LE N COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPANSES 8c INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT FlLE NUMBER W IAI C OF Faye S. Bitting Debts of dscsdsrlt must bs reported on Schedule I. ITEM NUMBER DESCRIPTION A• FUNERAL EXPENSES: t' Musselman Funeral Home, Inc. 2• Reception AMOUNT 2,519.00 262.50 3• Woodlawn Memorial Garden ~ 3,065.00 a. I Honorarium 100.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) SUSan F. Bartley 1'000'00 Social Security Number(suEIN Number of Personal Representative(s) Street Address 5235 Windsor Blvd. city Mechanicsburg .state PA rp 17055 Year(s) Commission Paid: 2011 2. Attorney Fees 3,000.00 3. Family Exemption: (If decedent's address is not the same as daimant's, attach explanation) Claimant Street Address City State . ~p Relationship of Gaimant to Decedent 4. Probate Fees 92.00 5. Accountant's Fees 6. Tax Refum Preparer's Fees 1,000.00 ~• Legal Advertisement-Cumberland Law Journal 75.00 e. Legal Advertisement-Patriot News 123.38 s. Filing Fee for Inheritance Tax Return 15.00 10. DPW Class 3 Claim 23, 320.12 11. Manor Care 939.87 12. Total from Schedule H, Page 2 ' 1,173.17 TOTAL (Also enter on line 9, Recapitulations s ' 36,685.04 (If more space is needed, insert add'riional sheets of the same size) i ~I ._ _ _ _ _ ,~,; . - , SCHEDULE H: FUNERAL AND ADMINISTRATIVE COSTS PAGE 2 Item No. 13 Desc` Camp Hill Emergency Physicians A= $27,17 14 East Pennsboro Ambulance Service $58.00 15 Postage $88.00 16 Reserves 1 000.00 TOTAL: $1,173.17 „. _ _ _ -. .: __ TT REV-t512 EX+ (i?-08) pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES $ LIENS RESIDENT DECEDENT ~~~. ESTATE OF FILE N~IM R ~a a S. Bittin 21-09~-0 8 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, Including unreim u 'medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OP DEATH i. DPW Class 5.1 Claim 88,626.06 TOTAL (Also enter on Line 10, Recapitulation) #~ ' 88,626.06 If more space is needed, insert additional sheets of the same size. i ',~ __ _ _ _ .~,. ~. ~ . 1 i I B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS I, I I i TOTAL OF PART II -ENTER TOTAL NON TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. If more space is needed, insert additional sheets of the same size. j !, 'i SCHEDULE 3 BENEFICIARIES ESTATE OF Faye S. Bitting NUMBER NAME AND ADDRESS OF PERSON(S) RECEMNG PROPERTY I TAXABLE DISTRIBUTIONS [Include outfight spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1. Terry L. Bitting 2. Susan F. Bartley 3. Brady Bitting 4. Danielle Bitting 5. Emily Bartley 6. Dexter Bartley REV-15.13 EX+ ; i 1.-08; Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT 1. i ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN 21-09-0280 LATIONSHIP TO DECEDENT i AMOUNT OR SHARE Do Not List Trustee(s) I OF ESTATE son ~i~ 1V2_of 50% of_res. daughter 1V2_of 50%_of_res. grandson ~i 174 of 50% of res. granddaughter 174 of 50%_of res. granddaughter I 114 of 50% of res. grandson I', i i L i I 114_of 50%_of res. : I ~ ~rzs~ 3~Ii11 ttn~ ~PStrxm~nY OF FAYE S. BITTING I, FAYE S. BITTING, of the Township of Fairview, County of York, and Comim~nwealth of Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby malde, ~ublish and declare this as and for my Last Will and Testament, hereby revoking all other Wills heretofore fade by me. ARTICLE I I direct the payment of my legal debts and the expenses of my last illness and disposition of my remains from my estate as soon after my death as conveniently may be done. All of the forego~ng shall be 'considered expenses of the administration of my estate. I' ARTICLE II I I bequeath all of my tangible personal property (excluding cash or securities), togethler with any existing insurance thereon, to my husband, GEORGE W. BITTING, if he survives me for a period of thirty (30)~days. If he does not so survive me, I direct that such property be divided as nearly as passible into two equal shares and distributed as follows: A. One such equal shaze shall be distributed to my children, TERRY L. BITTING and SUSAN F. BARTLEY in as nearly equal shares as possible. ', Should _any such beneficiary not be then living, his or her share shall pass to the survivor or survivors of them. B. One such shaze shall be distributed in as nearly equal shares as possible to my grandchildren, BRADY BITTING, DANIELLE BITTING, EMILY ', i ;. :.. BARTLEY and DEXTER BARTLEY. Should any such beneficiary root be then living, his or her share shall pass to the survivor or survivbra of them. ARTICLE IIi ', i I devise and bequeath all of the residue of my estate to my husband, GEORIG~ !W. BITTING, if he survives .me for a period of thirty (30) days. If he does not so survive me, I direct] th~x all of the residue of my estate be divided into two equal shares and distributed as follows: ~, '' A. One such equal share shall be distributed to my children, TERRIY II 1C.. BITTING and SUSAN F. BARTLEY in equal shares. Should an~j s~dh beneficiary not be then living, his or her share shall pass to the survi~o~ qr survivors of them. B. One such share shall be distributed in equal shares to my grandchildr n, BRADY BITTING, DANIELLE BITTING, EMILY BARTLEI~ ~nd DEXTER BARTLEY. Should any such beneficiary not be then living, hi or her share sfiall pass to the survivor or survivors of them: ARTICLE IV I appoint my husband, GEORGE W. BITTING, Executor of this my last Wi~l. '~ In the event of his inability or unwillingness to act or contii~~~e t~ ~~ct as~Execator, I appc~it:i~n~ychildren, ~ ~~.L. BITTING ~~ and SUSAN F. BARTLEY, Co-Executors. I __ _ _ _ _ _ - __ 1 ARTICLE V i I direct that my Executor, or his successors, shall not be required to give b~n for the faithful performance of their duties in any jurisdiction in which they may be.called upon to act, ~ i~ar as I am able by law to do so. ~ II ~- IN WITNESS WHEREOF I hereunto set m hand and seal this ~ day o~ e' tember, 1993. y ~ ~, P S ~ (SEAL) Faye .Bitting i I Signed, sealed, published and declared by the above-named Testatrix as and four et Last Will and Testament in the presence of us, who at her request, in her presence and in the presence o each other have hereunto subscribed our names as wirnesses. ', - ACKNOWLEDGEMENT COMMONWEALTH OF PENNSYLVANIA : 'I ss: COUNTY OF CUMBERLAND ; ' I I, Faye S. Bitting, Testatrix, whose name is signed to the foregoing instrument, Having been duly qualified according to law, do hereby acknowledge that I signed and executed the instru~n t as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary' a for the purposes therein expressed. ~'~, r. ~~ Faye .Bitting Sworn or affirmed to and acknowledged before me, by Faye S. Bitting, the T"es~atrix, this o7'1`'~"L- day of September, 1993. ~~~~ ~~ Notary Pub-1~' i NOTARIAL SEAL ! SHARON I.. PREBLE. NOTARY PUBLIC MY CQIIIScSI~ONO~EXPIR~ESEMRR~. 24.1994 i . r I ~. __ • AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA ss: COUNTY OF CUMBERLAND We, ~ • ~~ ~ ~-L~-Q ~ ~.@ 1~, o~t~ and ~ '.,the witnesses whose names are signed to the foregoing instrument, being duly qualified according to lbw $o depose and say that we were present and saw the Testatrix sign and execute the foregoing instrument her Last Will and Testament; that she signed willingly and that she executed it as her free and voli~n act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix s~ig ed the Will as witnesses; and that to the best of our knowledge, the Testatrix was at least 18 years of a~e, of sound mind and under no constraint or undue influence. ! - Sworn to oyyryyaffirmed to and subscribed to before me by ~~~~~~-~-~ ~I~l~~r~ ,witnesses, this c~~'{-day of September, 1993. ~~ ~-~ REBLE. ppT~ ~' QOMlISSI(~N~EXPIRES ~R~~l18LIC 24•~}g94 1C Notary and -, T, ~_ _ ,.-„ - ~'`~ COYNE & COYNE A PROFESSIONAL CORPORATION ATTORNEYS AT LAW Henry F. Coyne 3901 Market Street ' 717-737-0464 Lisa Marie Coyne Camp Hill, Pennsylvania >~ax: 717-737-5161 Jaime L. High 17011-4227 www.c~yneandcoyne.com November 19, 2010 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Re: 't Estate of Faye S. Bating, Deceased No. 21-09-0280 N 0 r p r ! ~» ~ ~ ~~ © ~„ ~ ` i 3 ~rT j u1 `' •~ ~ „~ Dear Madam: We represent the Estate of the Late Faye S. Bitting. Enclosed please find an original and two (2) copies of the Inheritance Tax RejtuY Please docket the original and return to this office a "clocked-in" copy with the enclo' ec enclosed is check no. 107 in the amount of $15.00 which is the filing fee for this matter. Thank you for your assistance. If you have any questions, please contact me. Very truly yours, COYNE & COYNE, P.C. ~.~. L arie Coyne LMC/j lh Enclosure Cc: Mrs. Susan Bartley, Executrix (w/ enclosure) 'for this Estate. Snvelope. Also i ICI III ; -~~ q ,.._