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HomeMy WebLinkAbout02-1071i ___ . PETITION FOR PROBATE and GRANT OF LETTERS Estate of Costas ~i^~~- Costopoulos No. 21-02- ,/ ~~ 7~ also known as _ To Social Security No. 1! 80-26-6775 The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older and the executors named in the last will of the above decedent, dated May 7, 1997 and codicil(s) dated N/A (state relevenat circumstances, e.g. renunciation, deat o executor, etc.) Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal rest ence at 635 South Hanover Street, Borough of Carlisle (hst street, num er and muntcipalrty) Decedent, then 94 years of age, died November 4, 2002 at 635 S. Hanover, Borough o arlisle, umberland County, Carlisle P Except as ollows, decedent dtd not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: No Exceptions Decedent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ unestimated (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ unestimated situated as follows: 635 S.Hanover Street Carlisle PA Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary n testame c.t.a.; administration d.b.n.c.t.a. e COMMONWEATLH OF PENNSYLVANIA COUNTY OF CLMBERLAND Lemoyne P 170 The petitioner(s) above-named swear(s) or affirm(s) that the statement in the foregoing peition are true and correct to the best o:F the knowledge and belief of petitioner(s) and t at as personal represen- tati ye(s) of the above decedent petitioner(s) will well and truly administer th~ estate according to law. Sworn to or affirmed and subscribed before me this 27th da f ~o~ember, 2002 ~~ ~ Donna M. Ot~o~s ~7 ~~~~ t NO. 21-2002-1071 Y Estate of C`c~~t~~' rnGtn= ,,, nG ,Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW November 27th _~ 2002, in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated i"IaY 7th, 1997 described therein be admitted to probate and filed of rec.~rd as the last will of CnGtac Cn t 1C~S and Letters Testamenta_7-y are hereby granted to James C. Costopoulos and William C. Costopoulos ~or,~~/ FEES Probate, Letters, Etc. ......... ~ 340.00 Short Certi~cates(3) .......... $ 9.00 ~1~~' .. x-Pages . (3.). ~ 9.00 JCP QQ p ~ 10.00 November~7~h,~0II2- ~ 36R_np Filed .................... ............... Register of Wills Donna M. Otto,lst Deputy _ Robert M. Frey # 06274 ATTORNEY (Sup. Ct. LD. No.) 5 South Hanover Street - Frtr~--; ~ ~ ~-HA~ ~v 1 ~ ADDRESS (717) 243-5838 PHONE ~o.~- Call Att~Drney on November 27th, 2002 21-2002-1071 REGISTER OF WILLS OF CUMBERLAND COUN OATH OF SUBSCRIBING WITNESS TY ---- JAMES COSTOPOULOS (each) a subscribing witness to the will law, depose(s,) and say(s) that he pwas ted herewith,., (each) being duly qualified according to Costas Costopoulos present and saw the testator _ sign the same and that he request of testate in i s signed as a witness at the ~-._ presence and (in the pre nce of each other) (in the presence of the other subscribing witness(es)). Sworn to or affirmed and subscribed before m this 27th ~ ~' ~ ~~--, November day of ame os opou os ~ ~~b2 0 0 2 (Name) 15 S. Hanover St., Carlisle PA 17013 Donna M. Otto,lst Deputy (Address) ,,...... v (Nair, e) (Address) REGISTER OF WILLS OF OATH OF NON-SUBSCRIBING WITNESSU~TY (each) a subscriber hereto, (each) being dul y qualified according to taw, depose(s) and say(s) that familiar with the signature of testa[-- of (one of the subscribing witnesses to) the cod~cll ' presented herewith and that codicil believes the signature on the will is in the handwriting of to the best of ~_ knowledge anal belief. Sworn to or affirmed and subscribed before me this ~- day of 19__ !Name (A ddressJ Register (Name) (A ddressJ REGISTER OF FILLS OF CUMBERLAND OATH OF SUBSCRIBING WITNESSCOUNTy (each) a subscribing witness to the cwdlcil law, depose(s,} and say(s) that Presented herewith,., (each) being duly qualified according to present and saw the testat___~ sign the same and that request of testat~_ in I~_ signed as a witness at the other subscribing witness(es)). presence and (in the presence of each other) (in the presence of the Sworn to or affirmed and subscribed before me this -- day of I9 (Name) Register (Address) (Name) (Address) 21-2002-1071 REGISTE]E2 OF WILLS OF CUMBERLAND C OATH OF NON_SUBSCRIBING WITNESSU~T~ VIVIAN ROCKEY (each) a subscriber hereto, (each) bein du1 she was g Y' qualified according to law, de familiar with the signature of CostasosCosto say(s) that testat or •~~ $XX oulos -~ of (one of the subscribing witnesses to) the will ' that she Presented herewith and believes the signature on the will the handwriting of Costas Costopoulos to the best of her knowledge and belief. Sworn to or affirmed and subscribed before ,s this ~_ ~ ~~ November day of Vivian Rockey~Na 2 15 S, e) Hanover Street Donna M. Otto,lst Deputy Carlisl 17013 Re .rror .s_~„, ,,/~ .~yt_ (Address) (Name) (Address) 1 •-~~ ' ~~ LAST WILL AND TESTAMENT OF COSTAS COSTOPOULOS 21-2002-1071 I, COSTAS COSTOPOULOS, of 635 South Hanover Street in the Borough of Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament hereby revoking and making void any and all Wills by me at any time heretofore made. 1. I direct my hereinafter named Executors to pay all of my just debts and funeral expenses as soon after my death as may be found convenient to do so. I direct that my funeral services and the interment of my body be as my Executor or Executors shall deem appropriate. 2. I direct that all inheritance, transfer, succession, estate and death taxes which may be payable on account of my death shall be paid from the residue of my estate as debts of my estate, including interest and penalties thereon, regardless of whether the assets upon which such taxes are based are included in my probate estate. 3 . If at the time of my death, I am the owner of the cabin located at Laurel Lake in Cooke Township, Cumberland County, Pennsylvania, which is located on land leased from the Commonwealth of Pennsylvania, I give, devise and bequeath the same to my three sons, James C. Costopoulos, William C. Costopoulos, and Paul C. Costopoulos, their heirs and assigns, as equal tenants in common provided each of them shall survive me by a period of ninety days but should any of them fail to so survive me then the share which such deceased son of mine would have received shall pass to such of his legitimate issue as shall survive me by a period of ninety (90) days, their heirs and assigns, per stirpes. 4. If my wife, Katherine Costopoulos, shall survive me, then in such event all of the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, up to a maximum of the amount which will exhaust the Unified Credit for Federal Estate Tax purposes, which at the present time is $625,000.00, I give, devise and bequeath to my hereinafter named Trustees, in trust, to receive and to invest the same and to pay the income arising therefrom at least annually to or for the benefit of my wife, Katherine Costopoulos, so long as she shall live, and at her death the same shall terminate anal be divided into six (6) shares as fo flows: a. One (1) share for my son, James C. Costopoulos; b . One (1) share for my son, John C. Costopoulos; c. Two (2) shares for my son, William C. Costopoulos; d . One (1) share for my son, Paul C. Costopoulos; and e . One (1) share for my daughter, Virginia Schmitt; their heirs and assigns, provided each of them shall survive both my wife and me by a period of ninety (90) days, but should any of them fail to so survive both my wife and me then the share which my son James C. Costopoulos would have received shall be divided in equal shares among his three (3) sons, who are Constantinos J. Costopoulos, George J. Costopoulos, and John J. Costopoulos, their heirs and assigns, per stirpes; the share which my son John C. Costopoulos would have received shall be added proportionally to the shares provided for my other four (4) children who are James C. Costopoulos, William C. Costopoulos, Paul C. Costopoulos and Virginia Schmitt, their heirs and assigns, per stirpes; the share which my son William C. Costopoulos would have received shall be divided equally among his three (3) daughters who are Kara C. Costopoulos, Christina Costopoulos, and Calista Costopoulos, their heirs and assigns, per stirpes; the two shares which my son Paul C. Costopoulos would have received shall be divided equally between his two (2) children who are Angelina Costopoulos and Nicole Costopoulos, their heirs and assigns, per stirpes; and the share which my daughter Virginia Schmitt would have received shall be divided in equal shares between her two (2) children: who are Nathan Schmitt and Katherine Schmitt, their heirs and assigns, per stirpes. No title, in the Trust Estate hereby created, or in the income accruing therefrom, or in its accumulation, shall vest in any beneficiary and no beneficiary shall have the right or power to transfer, assign, anticipate or encumber his or her interest in said Trust Estate, or the income therefrom, prior to the actual distribution thereof by the Trustee to said beneficiary. Further, neither the income nor the principal of said Trust Estate shall be liable in any manner, in the possession of the Trustee, for the debts, contracts or engagements of any of the beneficiaries. If my wife, Katherine Costopoulos, shall fail to survive me then the distribution provided in this paragraph No. 4 above shall be made directly to the persons named therein without passing through the Trust provided in this paragraph No. 4. Page 1 of 4 Pages . .1 ~ 5. All of the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath to my wife, Katherine Costopoulos, her heirs and assigns, provided she shall survive me by a period of ninety (90) days, but should she fail to so survive me then I give, devise and bequeath the same as follows: a. Fifty Thousand ($50,000.00) Dollars to my son, William C. Costopoulos; b. Fifty Thousand ($50,000.00) Dollars to my son, Paul C. Costopoulos; c. Fifty Thousand ($50,000.00) Dollars to my daughter, Virginia Schmitt; their heirs and assigns, provided each of them shall survive me by a period of ninety (90) days, but should any of them fail to survive me then the amount which such deceased child of mine would have received shall be paid to such of his or her legitimate issue as shall survive me by a period of ninety (90) days, their heirs and assigns, per stirpes. The remainder thereof I give, devise and bequeath the same in six (6) equal shares to five (5) of my six children as follows: a. One (1) share for my son, James C. Costopoulos; b . One (1) share for my son, John C. Costopoulos; c. Two (2) shares for my son, William C. Costopoulos; d . One (1) share for my son, Paul C. Costopoulos; and e. One (1) share for my daughter, Virginia Schmitt; their heirs and assigns, provided each of them shall survive both my wife and me by a period of ninety (90) days, but should any of them fail to so survive my wife and me then the share which my son James C. Costopoulos would have received shall be divided in equal shares among his three (3) sons, who are Constantinos J. Costopoulos, George J. Costopoulos, and John J. Costopoulos, their heirs and assigns, per stirpes; the share which my son John C. Costopoulos would have received shall be divided equally among my other four (4) children, their heirs and assigns, per stirpes; the share which my son William C. Costopoulos would have received shall be divided equally among his three (3) daughters who are Kara C. Costopoulos, Christina Costopoulos, and Calista Costopoulos, their heirs and assigns, per stirpes; the two shares which my son Paul C. Costopoulos would have received shall be divided equally between his two (2) children who are Angelina Costopoulos and Nicole Costopoulos, their heirs and assigns, per srrpes; aLid the share which my daughter Virginia Schmitt would have received shall be divided in equal shares between her two (2) children who are Nathan Schmitt and Katherine Schmitt, their heirs and assigns, per stirpes. 6. I hereby nominate, constitute and appoint my son, James C. Costopoulos, and my son, William C. Costopoulos, as co-Trustees of the Trust hereinbefore provided in paragraph No. 5, but should either of them decline to serve or cease serving as such, in such event I nominate, constitute and appoint my daughter, Virginia Schmitt, as alternate or successor Trustee for the son who declined to serve or ceased serving, but should all three of them decline to serve or cease serving as such, then in such event I nominate, constitute and appoint Financial Trust Services Company and its successors, One West High Street, Carlisle, Pennsylvania, as alternate or successor Trustee. 7. I hereby nominate, constitute and appoint my son, James C. Costopoulos, and my son, William C. Costopoulos, as co-Executors of this my Last Will and Testament, but should either one of them predecease me or decline to serve or cease serving as such, then in such event I nominate, constitute and appoint my daughter Virginia Schmitt, as alternate or successor Executor to replace the son who declined to serve or ceased serving as such, but should all three of them decline to serve or cease serving as such, then in such event I nominate, constitute and appoint Financial Trust Services Company and its successors, One West High Street, Carlisle, Pennsylvania, as alternate or successor Executor. 8. Should any person less than 21 years of age be entitled to distribution from my estate, in such event I nominate, constitute and appoint my hereinbefore named Executors and their successors as Guardians of the estate of each such person and authorize and direct them as such Guardians to receive or retain and invest the same and to pay the income arising therefrom at least annually together with so much of the principal thereof as in the opinion of such Guardians is necessary or desirable to be expended for the proper maintenance, support, and education of such person, to or for the benefit of such person, and upon such person attaining 21 years of age to pay to him or her the then remaining principal together with any undistributed income. 9. The meaning of "legitimate issue" as used in this Last Will and Testament shall be limited to a child or children born to a female descendent of Testator regardless of whether the mother is married to the father of such child or children, and shall be limited to a child or children Page 2 of 4 Pages a i r ~ 1 ..f born to a male descendent of Testator where the father of such child or children is married to the mother either before or after the birth of the child or children. In any case the meaning of "child" or "children" or "legitimate issue" as used above shall NOT include any adopted child or children. 10. In addition to the powers conferred by law, my Executors and Trustees and Guardians hereinbefore named, and their successors, are empowered: a. To invest any part of the trust corpus in such securities, investments, or other property as may be deemed advisable and proper, irrespective of whether the same are authorized for the investment of trust funds under the laws of any governing jurisdiction. b . With respect to any corporation, the stocks, bonds, or other securities of which may be held, to vote in person or by proxy on any shares of stock; to consent to the merger, consolidation or reorganization of such corporations; to consent to the leasing, mortgaging or sale of the property of any such corporations; to make any surrender, exchange or substitution of such stocks, bonds or other securities as an incident to the merger, consolidation or reorganization of such corporations; to pay all assessments, subscriptions and other sums of money which may be deemed wise and expedient for the protection and maintenance of the proportionate interest of the investment in such corporations; to exercise any option or privilege which may be conferred upon the holders of such stocks, bonds, or other securities of such corporations either for the conversion of the same into other securities or for the purchase of additional securities, and to make any and all necessary payments which may be required in connection therewith; and generally to have and exercise as to all such stocks, bonds and other securities, the powers of an individual owner who is under trust obligation. c. To hold the trust corpus in one or more consolidated funds in which separate shares shall have undivided interests. d. To sell at public or private sale for cash or upon credit, or partly for cash and partly on credit, and upon such terms and conditions as shall be deemed proper, any part or parts of the trust estate, and no purchaser at any such sale shall be bound to inquire into the expediency or propriety of any such sale or to see to the application of the purchase moneys arising therefrom. e. To keep on hand and uninvested such money as may be deemed proper and for such period as may be found expedient. f . To compromise, settle or arbitrate any claim or demand in favor of or against the trust estate. g. And authorized in the discharge of fiduciary duties, to employ counsel and tc determine and to pay such counsel reasonable compensation which shall be charged against the principal or income of the trust fund, and shall further be entitled to charge against the principal or income such other reasonable expenses and charges as may be necessary and proper to incur for the proper discharge of fiduciary duties and for the proper management and administration of the trust estate. h. In making any division of property into shares for the purpose of any distribution thereof directed by the provisions of the trust, to make such division or distribution, either in cash or in kind, or partly in cash and partly in kind, as shall be deemed most expedient, and in making any division or distribution in kind may allot any specific security or property or any undivided interest therein to any one or more of such shares, and to that end may appraise any or all of the property so to be allotted and the judgment as to the propriety of such allotment and as to the relative value for purposes of distribution of the securities or property so allotted shall be final and conclusive upon all persons interested in the trust or in the division or distribution thereof. i. Authorized to register any shares of stock or other assets of any trust in their own names or in the name of a nominee. To retain and invest in shares of stock of my Trustee. k. To retain any investments including mutual funds which I may own at the time of my death and in addition to invest any part of the Trust corpus in such mutual fund or mutual funds as may be deemed advisable or proper, irrespective of whether the same are authorized for the investment of trust funds under the laws of any governing jurisdiction. 1. To determine from time to time whether all or some portion of realized capital gains shall be treated as ordinary income for distribution to a beneficiary or treated as principal to be retained as part of the corpus, and such designation need not be consistent from one year to another. Page 3 of 4 Pages .~ ~ ~ ~ 11. All powers, duties and discretionary authority granted to my Executors and Trustees and Guardians or their successors may be exercised without posting any bond, without obtaining any order or approval of any court, and without any notice to or consent of anyone. 12. If any provision of this Will shall be unenforceable, the remaining provisions shall nevertheless be carried into effect. 13. I make no provision in this my Last Will and Testament for my son Thomas C. Costopoulos, not for any want of affection for him but because he has received from me everything which I wish him to receive. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament written on four (4) pages, this ~~ day of j'1(~ / Q 4~ ~ AL) Costas C st s Signed, sealed, published, and declared by COSTAS COSTOPOULOS, the Testator above named, as and for his Last Will and Testament, in our presence, who, in his presence, at his request, and in the presence of each other, have h reunto subscribed our names as attesting witnesses. ~ ~. Page 4 of 4 Pages COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE REV-1162 EX(11-96) BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 002062 FREY ROBERT M 5 S HANOVER STREET CARLISLE, PA 17013 ACN ASSESSMENT AMOUNT CONTROL NUMBER '------- fold ESTATE INFORMATION: ssN: ~ so-2s-6775 FILE NUMBER: 2102-1071 DECEDENT NAME: COSTOPOULOS COSTAS DATE OF PAYMENT; 01 /21 /2003 POSTMARK DATE: 00/00/0000 couNTY: CUMBERLAND DATE OF DEATH: 1 1 /04/2002 101 ~ 531,707.00 TOTAL AMOUNT PAID: REMARKS: JAMES C COSTOPOULOS C/O ROBERT M FREY ESQUIRE CHECK# 9353 SEAL INITIALS: VZ RECEIVED BY: DONNA M. OTTO REGISTER OF WILLS 531,707.00 DEPUTY REGISTER OF WILLS CERTIFICATION OF NOTICE UNDER RULE 5 6(a) Name of Decedent: COSTAS COSTOPOULOS Date of Death: November 4, 2002 Will No. Admin.No. 21-02-1071 To the Register: I certify that notice of (beneficial Interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on: March 7, 2003 Name Katherine Costopoulos James C. Costopoulos William C. Costopoulos John C. Costopoulos Paul C. Costopoulos Tom C. Costopoulos Virginia Schmitt Address 635 S. Hanover St., Carlisle PA 17013 15 S. Hanover St. Carlisle PA 17013 831 Market St., Leymone PA 17043 92 Grove St., Apt.#34, New York, NY 10014 3562 Westbury Rd.,Birmingham AL 35223 127 Regency Woods, North,Carlisle PA 17013 1 Shover Drive, Carlisle PA 17013 Notice has now been given to all persons entitled thereto under Rule 5.6)a) except NO EXCEPTIONS Date: March 7, 2003 Signature Name: Robert M. Frey Address: 5 South Hanover Street Carlisle. Pennsylvania 17013 Capacity: Personal Representative X Counsel for Personal Representative 217 RE¥-1500 EX(6 00) COMMONWEALTHOF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 )ECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) ;ostas Costopoulos REV-1500 L OFFICIAL USE ONLY INHERITANCE TAX RETURNI,c.,LENuM. . 21-02-1071 RESIDENT DECEDENT o..T oooE- .u .... SOCIAL SECURITY NUMBER DATE OF DEATH (MM-DM-YEAR) DATE OF BIRTH (MM-DM-YEAR) 11/4/2002 12/15/1907 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Katherine Costopoulos ~2 Supplemental Return ~] 1 Original Return 180-26-6775 REGISTER OF WILLS SOCIAL SECURITY NUMBER ~4 Limited Eslate [] 4a Future Interest Compromise (date of death after 12 12~2) ~ 5 Federal Estate Tax Return Required []6 Decedent Died Testate (Attach copy of Will) [] 7. Decedent Maintained a Living T~st (Attach copy Ct Trust) __ 8 Total Number of Safe Deposit Boxes ~14 S SECTION M~S? ~E ~MPLETED :~ ~R~aPONBEN~E AN~ ~N~!~I~T~LTAX !NE~MATI~ ~HOU~O BE I~REC~E~ TO! Robed M. Frey FIRM NAME (If Applicable) Frey and Tiley ITEL~-PHONE NUMBER (717)243-5838 !Carlisle, Pennsylvania 17013 Z Z 1 Real Estate (Schedule A) (1) 2 Stocks and Bonds (Schedule B) (2) 3 Closely Held Corporation, Partnership or Sole-Proprietorship (3) NONE 4. Mortgages & Notes Receivable (Schedule D) (4) NONE 5 Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 6 Jointly Owned Property (Schedule F} (6) ]Separate Silling Requested 7 Inter-Vivos Transfer & Miscellaneous Non-Probate Property (Schedule G or L) (7) NONE 8 TOTAL GROSS ASSETS (total Lines 1-7) 9 Funeral Expenses & Administrative Costs (Schedule H) (9) 10 Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ',10) NONE 11 TOTAL DEDUCTIONS (total Lines 9 & 10) 12 NET VALUE OF ESTATE (Line 8 minus Line 11 ) 13 Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14 Net Value Subject to Tax (Line 12 minus Line 13) (8) 971,539 (11) 23,910 (t2) (13) 94~,629 SEE iNSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15 Amount of Line 14 taxable at the spousal tax rate ,or transfers under Sec9116 (a)(1 2) 16 Amount of Line 14 taxable at lineal rate 17 Amount of Line 14 taxable at sibling rate 18 Amount of Line 14 taxable at collateral rate 19 Tax Due (14) 947,629 OFFICIAL USE ONLY 100,000 440,601 315,650 115,288 254,980 x 0 (15) 692,649 x .045 (La) x .12 (17) x .15 (18) (tg) 31,169 31,169 23,910 Costas Costopoulos 180-26-6775 217 Decedent's Complete Address: ISTREET ADDRESS _9_uth Hanover Street ICarlisle STATE ZIP PA 17013 Tax Payments and Credits: 1 Tax Due (Page 1 Line 19) 2 Credits/Payments A Spousal Poverty Credit B Prior Payments C Discount 31,707 1,668 (t) 31,169 Total Credits (A + B + C ) (2) 33,375 3 Interest/Penalty if applicable D Interest E Penalty Total Interest/Penalty ( D + E ) (3) 4 If Line 2 is greater than Line 1 + Line 3, enter the difference This is the OVERPAYMENT Check box on Page 1 Line 20 to request a refund (4) 2,206 5 If line I + 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 (SB) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1 Did decedent make a transfer and: Yes No a retain the use or income of the properly transferred; ~J L~ b retain the right to designate who shall use the property transferred or its income; · ~ b~J c retain a reversionaryinterest;or Ed b~J d receive the promise for life of either payments, benefits or care? [~ b~J 2 If death occurred after December 12,1982,did decedent transfer property within one year of death without receiving adequate consideration? [] [] 3 Did decedent own an "in trust for" or payable upor~ death bank account or security at his or her death'~ · [~ b~ 4 Did decedent own an Individual Retirement Account, annuity er other non-probate property which contains a beneficiary designation? [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SOHEBULE G AND PILE IT AS PART OF THE EETUEN. Under penalties~o Ped[Jryr I declare that I have exar~ned this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true and complete. D ration of preparer other than the personal representative is based on all information of which preparer has any knowledge SIGNATURE (~F~PERSON RESPONSI~L~FOR FILIbJ4~I:~%URN DATE (A1E~R~;Ss. H~over St.,Carlisle PA 1701- 3 SIGNATURE OF~PPREPARER/~/5, OTHER~ THAN REPRESENTATIVE DATE [,C~'~'~ /;~. '~-~.c~>-~ ADDRESS ~ 5 South Hanover Street, Carlisle PA 17013 For dates of death on Or after July 1. 1994 and before January 1, 1995, the tax rate imposed on the n et value of Ira nsfers to or for the use of the surviving Spouse is 3% [72 P S Sectian 9116 (a)(1 1)(i)] For dates of dealh on or af[er January I 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P S Section 9116 (a)(1 1 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 the surviving spouse Is the onJy beneficiary For dates of death on or after July 1, 2000 The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent an adoptive parent, or a stepparent of the child is 0%[72 P S Section 9116(al( 1 21] The tax rate imposed on the net value of transfers to or for lhe use of the decedent's lineal beneficiaries is 45%, except as noted in 72 P.S Section 9116(1 2) [72 P S Section 911 The tax rale imposed on the net value of transfers to or for the use of the decedent's siblings is 12% 172 P S Section 9116(a}(1 3)1 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 SCHEDULE A REAL ESTATE TRACT NO.~ll ALL THAT cen:ain tract of land situate in the First Ward of the Borough ef Carlisle, Cumberland County, Pennsylvania, bounded and described aE follows: ON THE West by 80 feet wide North Hanover Street; on the North by 60 feet wide East Louther Street; on the East by Alexander Avenue; and on the South by property now or formerly of Florence $. Wagner. THE ABOVE-described tract of land contains 30 feet, more or less, in front along the eastern line of North Hanover Street and extends eastwardly therefrom in depth a distance of 240 feet, more or less, to Alexander Avenue, and has thereon erected a three-story brick building witb storeroom and other improvements and which has the mailing address of 37 North Hanover Street, Carlisle, Pennsylvania 17013. THE ABOVE-described tract of land is all of the property which Charles Liuk and Margaret Link, husband and wife,by deed dated February 28, 1956, and recorded February 28, 1956, in the Office of tbe Recorder of Deeds in and for Cumberland County at Carlisle, Pennsylvania, in Deed Book "Z", Volume 16, Page 358, granted and conveyed to Costas Costopoulos and Katherine Costopoulos, husband and wife, Grantors herein. TO~TAL (~.lso enter on lin_e 1, Recapitulation (If more space is needed, insert addilional sheets of the same sizel -- ~ OF DEATH 100,000 100,000 RESfDENT DECEDENT Costas Costo_%~_~o uios FILE NUMBER ALL REAL PROPERTy OWNED SOLELY OR AS A TENANT N COIVlMON '21-02-I071 which proper~y would be exchanged between a Willin - , MUST BE REPORTED AT FAIR MARKET VALU :~:- ' --PROPERTY WHI( t IS JOINTLY g uuyer and a willing seller, ne lher being compelled Ia b E..::,. markel value is defined as ~ -- ~ -OWNED WITH R/G__HT OF SURVIV?RSHiP MUST BE Dr u¥ or sell, both having reasonable knowledge of the relev at ITEM . __ bi t¢b DrSCLOSEB ON SCHEDULE F. ant facts REAL NUMBER DERC~RIPT/ON VALUE AT DATE 1. Real Estate, 37 North Hanover Street, Borough of Carlisle, Cumberland County PA 93 ENCI(S MILL ROAD 17013 Phone: (717) 243-5102 December 9, 2003 To The Executors of the Estate of Costas Costopoulos c/o Robert M. Frey 5 South Hanover Street Carlisle PA 17013 Re: Appraisal of Real Estate owned by Costas CostopouIos Located in the Borough of Carlisle, Cumberland County Dear Executors: 1 have appraised the Real Estate located at 37 North Hanover Street in the Borough of Carlisle, Cumberland County, Pennsylvania, which was owned by Costas Costopoulos at the time of his death on November 4, 2002. In my opinion, the fair market value of this property as of the date of death of Mr. Costopoulos on November 4, 2002, was $100,000.00. I have no interest of any kind in the estate of Costas Costopoulos and this appraisal is submitted by me based on my more than 45 years experience as a real estate broker in Cumberland County. Very truly yours, L. B. Phillips, Jr. LBP/cw 217 REV-1503 EX+ (6 98) COMMONWEAETH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF CostasCostopoulos FILE NUMBER 21-02-1071 All property jointly-owned with right of survivorship must be disclosed on Schedule F. iTEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 2. 3. 4. 5. 6. 7. 8. 9. Bristol Myers Squibb Co. (700 sh@25.36) Carlisle Companies, Inc (6,200sh~38.41) Gulfterra Energy Partners Lp(1,500 sh@28.94) M&T Bank, (560sh@82.00) Pepco Holdings Inc (848sh@20.76) Schering Plough Corp (500sh@21.45) Teco Energy Inc (1,600sh@15.50) UGI Corp Holding Co. (1,000sh@39.36) Zimmer Holdings Inc (70sh@41.25) 17,752 238,142 43,410 45,92O 17,604 10,725 24,800 39,360 2,888 TOTAL (Also enter on line 2, Recapitulation) $ 440,601 (If more space is needed, insed additional sheets of the same size) Waterhouse TD Waterhouse Investgr Services, Inc. Member NYSI~-/SjpC 100 Wal~ Street New York, NY 10005-3701 www. tdwaterho use.corn ACCO~ NO. 438~2-1-2 LAST STATEMENT PERIOD EN_DING 01/31/2003 ACCOUNT STATEMENT P.__AGE 1 OF3 SI 067 ~1 3560111~90001/003 JAMES & WILLIAM COSTOPOULO$ CO EX EST COSTAS COSTOPOULOS APPLICATION NOT ON FILE 15 S HANOVER ST CARLISLE PA 17013 CUSTOMER SERVICE: (800) 934 BRANCH INFORMATION 2000 LINGLESTOWN ROAD SUITE 109 HARRISBURG, PA 171 I0 .a~SET ALLOCATION ..... .TH~S PERIOD % ~T PER/OD ~,....~ IAN%'ARy 31, 2003 MONEy MARKET ACCT- FDIC MONEy MARKET FUND 100,0 $0.00 $0.00 M,4RKET MARKET I~ORT DIV OR ES~. ANNU/IJ .4CC~ t~UANFITY DESCRIPTION SYMBOL PRICE V.41,UE PCT INT ~ INCOME STOCI~ CASH 700 BRISTOL MYERS SQUIBB CO ~ BMY 23390 16,513.00; 3.7 1.12 784 CASH 6,200 CAR.LISLE COMPANIES INC -" USL 40.800 252,960.00 56.3 0.86 5,332 CASH 1,500 EL PASO ENERGY PARTNERS L P ~ EPN 30390 46,485.00 10.3 2.70 4,050 COM UNIT CASH 560 M& T BANK CORP ~' vi'lB 79.800 44,688.00 9.9 ' 1.20 672 CASH 848 PF3'CO HOLDINGS INC ~ POM 18.7~0 15,900.00 3.5 1.00 84~ CASH 500 SCHERING PLOUGH CORP ~- SOP 18.110 9,055.00 2.0 0.68 340 CASH 1,600 TECO ENERGY INC - TE 13.830 22,128.(30 49 1.42 2,272 CASH 1,000 UGI CORP HOLDiNG CO -~ UGI 41.830 41.830,00 9.4 1.71 1,710 TOTAL- STOCKS 449,$59.00 100.0 16,008 TOTAL ACCOUNT 449,$$9.00: 100.0 16,008 Waterhouse ACCOb~;TNO. TD Waterhous~ Investor Servkes, Inc. Member NYS[/SIPC i00 Wall Street New York, NY 10005.3701 CUSTOMER NAME JAMES & WILLIAM COSTOPOULOS THIS PERIOD YEAR-TO-DATE MONEY MAR312ET INTER. EST TAXABLE DIVIDENDS NON-TAXABLE DIVIDENDS TAX&BLE BOND INTEKEST EA TR ¥ RECEIVED RECEIVED RECEIVED RECEIVED KECEIVED R~CEIVED RECEIVED RECEIVED ILECE1VED ADJUST KECEIVED ADJUST RECEIVED ADJUST RECEIVED ADJUST KECEIV'ED ADJUST KECEWED ADJUST RECEIVED ADJUST RECEIVED ADJUST DESCRIPTION BRISTOL MYERS SQL"/BB CO CARLISLE COMPANIES EL PASO ENERGY PARTNERS L P COM UNIT M & T BANK COP~ PEPCO HOLDINGS SCHERING PLOUGH CORP TECO ENERGY UGI CORP HOLD[NO CO BPJSTOL IvlYERS SQUIBB CO BRISTOL MYERS SQUIBB CO CARLISLE COM]~ANIE$ INC CARLISLE COMPA,~qES 1NC EL PASO ENERGY PARTNERS L P COM UNIT ELPASO ENERGY PARTNERS L P COM UNIT M & TBANKCORP M & T BANK CORP PEPCO HOLDINGS INC PEPCO HOLDINGS [NC SCHERING PLOUGH COR. P SCHERING PLOUGH COP,.P TECO ENERGY INC TECO ENERGY INC UGI CORP HOLDING CO UGI CORP HOLDING CO ACCOUNT STATEMENT PERIOD ENDING ~THIS PERIOD YEAR-TO.DATE MAP. GIN INTEREST PAID DIVIDENDS CI-LARGED ACCRUED INT ON P URCItASES ~U/IAtTIIT D,~81T 700 6,200 1,500 560 848 1,600 1,000 (?oo) 6,200 ( 6,200 ) 1,500 (1,5oo) 560 (560) ( 848 ) (500) (1,600) (1,O00) CREDIT TOTAL for a chance to WIN A TRIP to Pebble 8each, CA or other great prizes, (NYSE) U.S. Dollar Date Price High Low Volume 11/4/02 25.36 25.84 25.05 4,295,300 No Splits Get another quote any day after 1/2/1970 1/2/1970 Symbol: I Date: 111/4/2002 ~ Copyright © I998-2004 BiqCharts corn Inc. Historical and current end-of-day data provided by FT Interactive Data, 23 22 lm~ 2mo 3mo 6mo ~ ~ Copyright © 2004 Dow Jones & Company, ~nc. All Rights Reserved http /`www~bzgchar~s~c~m/cust~m/ws~e/wsJbb-h~st~r~ca~`asp?symb=bmy&sid=863~&c~sc-datc=~ 1/4/2002 Page I of I WSJ corn Stock Charting for CSL 3/29/04 9:12 AM Companies Incorporated (CSL) (NYSE} U.S. Dollar Date Price High Low Volume 11/4/02 38.41 39.00 38.15 154,400 No Splits Get another quote any day after 1/2/1970 1/2/1970 Symbol: I Date: ~ ~ Copyright © 1998-2004 BiRChar scom Inc. Historical and current end*of-day data provided by FT Interactive Data. WALL $TREET.JOt O For only S19.95 you can help )'our favorite teen prepare for the real world. Copyright © 2004 Dow Jones & Company, inc. All Rights Reserved (NYSE) U.S Dollar Date Price High Low Volume 11/4/02 28,94 29.2 28.5 119~400 No Splits Get another quote any day after '~/2/1970 1/2/1970 Symbol: Date: J. ~-/4/02 ~ Copyright © 1998-2004 BigCharts ~dm Inc. Historical and current end-of-day data provided by FT Interactive Data. ,~ 1¢,,,? th 30 Copyright © 2004 Dow Jones & Company, Inc. All Rights Reserved WSJ corn Stock Charting for MTB and a little gossip about the 2004 election season? (NYSE) U,S. Dollar Date Price High Low Volume 11/4/02 82.00 85.08 81.9 405,600 No Splits Get another quote any day after 1/2/1970 1/2/1970 Symbol: I Date: 111/4/2002 ~ Copyright © 1998-2004 Bi,Charts cam Inc, Historical and current end-of-day data provided by FT Interactive Data. 1mo 2mo 3mo 6mo lyf 3/29/04 9:13 AM Copyrfght © 2004 Dow Jones & Company, Inc. All Rights Reserved httpt/~wxv b~gcharts c°m/cust°m/wsjie/u"sjbb"hist°rical.asp?symb=mtb&close_date=l l%2F4%2F2002&x=I 8&y=8 Page [ of l (NYSE) U.S, Dollar Date Price High Low Volume 11/4/02 20.76 21,04 20.55 486,800 No Splits Get another quote any day after 1/2/1970 1/2/1970 Symbol: I Date: J'~1/4/2002 ~ Copyright © 1998-2004 [3i$qCharts com Inc, Historical and current end-of-day data provided by FT Interactive Data, 1mo 2mo 3mo 6mo lyr 3_~ 5~ Copyright © 2004 Dow Jones & Company, Inc. All Rights Reserved (NYSE) U.S. Dollar Date Price High Low Volume 11/4/02 21.45 21.7 21.15 4,980,900 No Splits Get another quote any day after 1/2/1970 1/2/1970 Symbol: J Date: 111/4/2002 [-~ Copyright © 1998-2004 BiqCharts.com Inc. Historical and current end-of-day data provided by FT interactive Data. 2 l,bnth (Daily') r,~ Bir4C:har+~.co m 1mo 2mo 3mo 6mo l_yZ 3~ 5yr Copyright © 2004 Dow Jones & Company, Inc. All Rights Reserved h p/'~ww.bgcha tscom/custom/wsj c/~sbb-hls orma.asp?symb=sgp&c ose date=ll%2F4%2F2002&x=O&y=O Page I of I \VS3 corn Stock Charting for TE (NYSE) U.S. Dollar Date Price High Low Volume 11/4/02 15,5 15.73 15.01 2,041,400 No Splits Get another quote any day after 1/2/1970 1/2/1970 Symbol: I Date: 111/4/2002 ~ Copyright © 1998-2004 _BiF~Charts corn Inc. Historical and current end-of-day data provided by FT Interactive Data. 2 ~,,bnth (Daily) (DBigChartz.,::o m lm.~_o 2mo 3mo 6mo ~ 3~Z Copyright © 2004 Dow Jones & Company, [nc. All Rights Reserved P: g ' j j b- ' p ymb to&close date 11¼ F · ' = = ~ 4¼2F-00-&x=O&y=O Page [ of WSJ corn Stock Charting for [] and a little gossip about (NYSE) Date Price High Low 1114102 39,36 40.00 39,15 U.S. Dollar Volume 87,500 Split-Adjusted Price 26.24 Adjustment Factor Get another quote any day after 1/2/1970 '~/2/1970 Symbol: I Date: 1111412002 Copyright © 1998-2004 BiqCharts,com Inc, Historical and current end-of-day data provided by FT Interactive Data, 1mo 2mo 3mo 6mo 1~ 3yr 5~ Copyright © 2004 Dow Jones & Company, Inc. All Rights Reserved http://www b~gcharts.com/custom/wsjie/wsjbb-historical.asp?symb=ugi&close datc=l I%2F4%VF200*&x=0&y=0 Page I of' I WSJ~com Stock Charting for ZMH 3/29/04 1:03 PM (NYSE) U.S. Dollar Date Price High Low Volume 11/4/02 41.25 41.8 40.9 944,400 No Splits Get another quote any day after 1/2/1970 1/2/1970 Symbol: J Date: 111/4/2002 ~ Copyright © 1998~2004 BiqChads corn Inc. Historica~ and current end-of-day data provided by FT interactive Data, 2 bk, nth (Daily' ':5:'D[gChart~ corn lm~o 2mo 3mo 6mo 1~ 3yr 5~ Copyright © 2004 Dow Jones & Company, Inc. All Rights Reserved AT REV-1508 EX + (I-97) ([) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEE CASH, BANK DEPOSITS,& MISC. PERSONALPROPERTY ESTATE OF FILE NUMBER Costas Costopoulos 21-02-1071 ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 2. 3. 4. 5. 6. 7. 8. 9. MAT Bank, C/D #31003910538346 Accrued interest to Date of Death MAT Bank, C/D #31003911168522 Accrued interest to Date of Death Citizens Bank, Time Deposits #6140699177 Accrued interest to Date of Death Citizens Bank, Time Deposits #6140699150 Accrued interest to Date of Death Citizens Bank, Time Deposits #6140699142 Accrued interest to Date of Death Citizens Bank, Time Deposits #6140699134 Accrued interest to Date of Death Waypoint Bank, C/D#1000157327 Accrued interest to Date of Death Waypoint Bank C/D#1755302677 Accrued interest to Date of Death Waypoint Bank C/D#1756319373 Accrued interest to Date of Death Waypoint Bank C/D#1761298670 Accrued interest to Date of Death Waypoint Bank C/D#1762272915 Accrued interest to Date of Death ¢Vaypoint Bank C/D#8000018321 Accrued interest to Date of Death ¢Vachovia Bank, C/D#217412041449341 Accrued interest to Date of Death ¢Vachovia Bank, C/D#247412064097754 Accrued interest to Date of Death 40,000 155 10,101 31 15,000 3 25,369 33 21,000 26O 20,000 4 12,110 6 12,997 1 51,000 4 30,000 5 10,500 4 14,000 2 23,000 33 30,000 32 TOTAL (Also enter on line 5, Recapitulation) $ 315,650 (If more space is needed, insert additional sheets of the same size) Wachovia Bank N.A. Balance Confirmation Services P O Box 40028 Roanoke, VA 24022-7313 ReIkrence ID: 759342 November 25, 2003 FREY & TILEY ATTORNEYS AT LAW 5 SOUTH HANOVER STREET CARLISLE, PA 17013 SUBJECT: Verification/ConfinnafionofAccotmt and Balance lnfonmation provided for: Customer: COSTAS JA~IES COSTOPOULOS (SSN# 180-26-6775) Date of Death: November 4, 2002 Account Account Type Number CERTIFICATE OF DEPOSIT 247412041449341 LEGAl_ TI'I LE: COSTAS COSTOPOULOS POA JAMES C COSTOPOULOS Deposit Account Information Date of Death Average Date Balance $23,000.00 1/12/2001 CERTIFICATE OF DEPOSIT 247412064097754 LEGAL TITLE: COSTAS COSTOPOULOS POA JAMES C COSTOPOULOS $30,000.00 10/30/1985 Maturity Interest Accrued YTD Date Closed $32.99 $425 96 2/11/2003 $31.53 $1,000 74 2/11/2003 Account Account Type Number BROKERAGE 21401827 LEGAL ~I ITLE: COSTOS COSTOPOULOS CALL REP GEORGE OR KEVIN SNEED ~ 717-231-7215 * Due to system limitations, we can only provide a twelve month average balance on depository accounts. Other Account Information Date of Balance Date Date Opened Closed Ledger Collected OO9© 000614 11/25/2003 FREY & TILEY 5 S HANOVER ST CARLISLE PA 17013 The information which you requested on the account(s) of COSTAS COSTOPOULOS (Social Security Number I80-26-6775) is/are as follows: Account Number 1000157327 1755302677 17 ........ .;u~ ~ 1761298670 1762272915 8000018321 Class of Account CERTIFICATE CERTIFICATE CERTIFICATE CERTIFICATE CERTIFICATE CERTIFICATE Date Opened 030788 010297 092297 111296 080793 101395 Principal Balance 12109.76 12997.10 51000.00 30000.00 10500.00 14000.00 Accrued Interest 5.91 132 4.35 4.63 4.09 2.33 Balance at Date of 12115.67 12998.42 51004.35 30004.63 10504.09 14002.33 Death Account Ownership SOLE SOLE SOLE SOLE SOLE SOLE Name of Joint Owner, if any Date Ownership 030788 010297 092297 111296 080793 101395 Was Established Account Number Class of Account Date Opened Principal Balance Accrued Interest Balance at Date of Death Account Ownership Name of Joint Owner, if any Date Ownership Was Established Additional Information Requested SENIOR SERVICES REP. I~0, Box 1711. HARRISBURG. P~NNSYLVANIA 1710~;-1711 December 4, 2003 499 Mitchel~ Street, Millsboro, DE 19966 Robert M. Frey 5 South Hanover Street Carlisle, PA 17013 RE: Estate of Costas Costopoulos Date of Death: November 4, 2002 Social Security Number: 180-26-6775 Dear Mr. Frey: In response to your request, please be advised that at the t/me of death, the above- named decedent had on deposit with this bank the following accounts. Account Type ........................... Certificate of Deposit Account Number. ...................... 31003910538346 Ownership (Names o~ .............. Costas CostopouIos Opening Date ........................... 11/08/99 (account dosed 02/10/03} Balance on Date of Death_ ......... $40,000.00 Accrued Interest $ 154.58 Total. ...................................... $40, I54.58 Account Type ........................... Certificate of Deposit Account Numben ...................... 31003910905735 Ownership (Names oJ) .............. Costas Costopoulos, Katherine Costopoulos Opening Date ........................... 06/28/00 Balance on Date of DeatK ......... $30,000.00 Accrued Interest $ 21.58 Total ...................................... $30,021.58 · Page 2 December 4, 2003 Account Type ........................... Certificate of Deposit Account Number. ...................... 31003910966969 Ownership (Names off .............. Costas Costopoulos, Katherine Costopoulos Opening Date ........................... 08/09/00 t~aIance on Date of DeatlL ......... $25,000.00 Accrued Interest $ 123.80 Total ...................................... $25,123.80 Account Type ........................... Certificate of Deposit Account Number. ...................... 31003911168522 Ownership (Names oJ) .............. Costas Costopoulos Opening Date ........................... 07/07/95 {account closed 02/10/03) Balance on Date of Death_ ......... $10, I 0 i. 0 ] Accrued Interest $ 31.04 Total ...................................... $10,132.05 Account Type ........................... Certificate of Deposit Account Number. ...................... 31003914460652 Ownersh~ (Names oJ~ .............. Costas Costopouios, Katherine Costopoulos Opening Date ........................... 07/20/94 {account closed 07/22/03) Balance on Date of Death. ......... $10,000.00 Accrued Interest $ 18.98 Total ....................................... $10,018.98 · Page 3 December 4r 2003 Account Type ........................... Checking Account Account Number. ...................... 441686 Ownership (Names o~) .............. Costas Costopoulos, Katherine Costopoulos Opening Date ........................... 09 / 01 / 67 Balance on Date of Deatlz ......... $75,358.18 Accrued Interest $ 2.11 Total ....................................... $75,360.29 Sincerely, Charlene Warrington, Associate I (302) 934-2722 CITIZENS BANK Account Number 6100634574 Account Title KATHERINE COSTOPOULOS OR COSTAS COSTOPOULOS Date Opened 1/11/00 Account Type Checking Principal Balance as of DOD $49.99 Interest from Last Posting to DOD Account Balance as of DOD $49.99 YTD Interest to DOD $ .06 CITIZENS BANK Account Number 6140699177 Account Title COSTAS COSTOPOULOS Date Opened 1/3/95 Account Type Time Deposits Principal Balance as of DOD $15000.00 Interest from Last Posting to DOD $2.63 Account Balance as of DOD $15002.63 YTD Interest to DOD $444.15 CITIZENS BANK Account Number 6140699150 Account Title COSTAS COSTOPOULOS Date Opened 10/24/94 Account Type Time Deposits Principal Balance as of DOD $25368.74 Interest from Last Posting to DOD $33.34 Account Balance as of DOD $25402.08 YTD Interest to DOD $975.50 CITIZENS BANK Account Number 6140699 ! 42 Account Title COSTAS COSTOPOULOS Date Opened 12/6/89 Account Type Time Deposits Principal Balance as of DOD $21000.00 Interest from Last Posting to DOD $260.10 Account Balance as of DOD $21260.10 YTD Interest to DOD $311.81 CITIZENS BANK Account Number Account Title Date Opened Account Type Principal Balance as o£DOD 6140699134 COSTAS COSTOPOULOS 1/3/90 Time Deposits $20000.00 Interest from Last Posting to DOD Account Balance as of DOD $3.51 $20003.5 i YTD Interest to DOD $397.02 217 REV-1509 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER Costas Costopoulos 21-02-1071 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Katherine Costopoulos Spouse 635 South Hanover Street Carlisle, Pennsylvania 17013 JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIALINSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER ATTACH DEED FOR JOINTLY HELD REAL ESTATE VALUE OFASSET INTEREST DECEDENT'S INTERES' 1 A. 6.28.00 M&T Bank, C/D#31003910905735 30,022 50.00% 15,01 2. A, 8.9.00 M&T Bank, C/D#31003910966969 25,124 50,00% 12,56: 3. A. 7.20.94 M&T Bank, C/D#31003914460652 10,019 50.00% 5,011 4. A. 9.1.67 M&T Bank, Checking Account #441686 75,360 50.00% 37,681 5 A. 1~11.00 Citizens Bank, Checking Account #6100634574 50 50.00% 2! 6. A. Cottage, Cooke Township, Cumberland County 90,000 50.00% 45,00( TOTAL (Aisc enter on line 6, Recapitulation $ 115,28~ (If more space is needed, insert additional sheets of the same size) December 4~ 2003 Robert M. Frey $ South Haz:over Street Carlisle, PA 17013 499 MitcheE S~eet, ]VLi2sboro, DE 19966 Dear Mr. Frey: RE: Estate of Costas Costopou/os Date o£Death: November 4, 2002 Social Security Number: 150-26-6775 In response to your request, please be advised that at the tLme of death, the above- named decedent had on deposit ' · w~th tlss bard< the £o//owing accotmts. Account 2"gpe ........................... CertLficate of Deposit Account Number. ...................... 31003910538346 Owners~ (Names oj) .............. Costas Costopoulos Opening Date ........................... 11/08 / 99 (account closed 02 / 10 / 03) -;~a[ance on Date of Deat~ ......... $40,000. O0 Accrued Interest ~ 1--54.5_8 Total ......................................$40,154.58 Account Type ........................... CertfdScate of Deposit Account Number. ...................... 31003910905735 Otwnersh~p (Names ol) .............. Costas Costopoulos, Katherine Costopoulos Opening Date ........................... 06/28/00 Balance on Date of Death. ......... $30,000.00 Accrued [nterest ~ 21.58 Total ......................................$30,021.58 December 4, 2003 Robert M. Frey 5 South Hanover Street CarEsle, PA 17013 499 Mitchell Street, MJilsboro, DE 19966 RE: Estate of Costas Costopoulos Date of Death: November 4, 2002 Social Security Number: 180-26-6775 Dear Mr. Frey: In response to your request, please be adv/sed that at the time of death, the above- named decedent had on deposit w/th this bank the following accounts. Account Type ........................... Certiticate of Deposit Account Number. ...................... 31003910538346 Oumersh~ {Names ofl .............. Costas Costopoulos Opening Date ........................... ~ 1/08/99 (account closed 02/10/03} 2~alance or~ Date of Death_ ......... $40,000.00 Accrued £nterest $ 154. $,q Total ......................................$40,154.58 Account Type ........................... Certificate of Deposit Account Number. ...................... 31003910905735 OwnersPa~ {Names o~ .............. Costas Costopoulos, Katherine Costopoulos Opening Date ........................... 06/28/00 Z~alance on Date of Deatlz ......... $30,000.00 Accraed £nterest $ 21.58 Total ......................................$30,021.58 217 REV 1511 EX + (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Costas Costopoulos 21-02-1071 Debts of decedent must be reported on Schedule I. iTEM NUMBER DESCRIPTION AMOUNT 2. 3. 5. 6. 8. 9. 11. FUNERAL EXPENSES: Ewing Brothers Funeral Home George's Flowers Funeral Luncheon ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s) / EIN Number of Persor~al Representative(s) Street Address City State Year(s) Commission Paid: Zip Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, at[ach explanation) Claimant Street Address City Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees Register of Wills,(32) Short Certificates Cumberland Law Journal, Advertising The Sentinel, Advertising :~egister of Wills, File PA Inheritance Tax Return :~egister of Wills, Final Account ~egister of Wills, Probate State 7,372 377 5,271 10,000 368 90 75 95 15 107 140 TOTAL (Aisc enter on line 9, RecapitulationI $ 23,910 (If more space is needed, insert additional sheets of the same size) 217 SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA tNHER~TANCE TAX RETURN RES[DENT DECEDENT ESTATE OF FILE NUMBER Costas Costopoulos 21-02-1071 NUMBER I. 3. 4. 5. 6. II. 1. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1 2)] KatherineCostopoulos 635 South Hanover Street Carlisle PA 17013 James C, Costopoulos 15 South Hanover Stret Carlisle PA 17013 John C. Costopoulos 92 Grove St., Apt #34 New York NY 10014 William C. Costopoulos 831 Market Street Lemoyne PA 17043 Paul C. Costopoulos 3562 Westbury Road Birmingham, AL 35233 Virginia Schmitt 1 Shover Drive Carlisle PA 17013 RELATIONSHIP TO DECEDENT DO Not List Trustee(s) Spouse Son Son Son Son Son AMOUNT OR SHARE OF ESTATE Life Estate 1/6 1/6 2/6 1/6 1/6 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTfONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) LAST WILLAND TESTAMENT OF COSTAS COSTOPOULOS I, COSTAS COSTOPOULOS, of 635 South Hanover Street in the Borough of Ca,lisle, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do' hereby make, publish and declare this as and for my Last Will and Testament hereby revoking and making void any and all Wills by me at any time heretofore made. I. I direct my herdinafter named Executors to pay all of my just debts and funeral expenses as soon after my death as may he found convenient to do so. I direct that my funeral services and the interment of my body be as my Executor or Executors shall deem appropriate. 2. I direct that ail inheritance, transfer, succession, estate and death taxes which may be payable on accuunt of my death shall be paid from the residue of my estate as de[Xs of my estate, including interest and penalties thereon, regardless of whether the assets upon which such taxes are based are included.in my probate estate. 3. If at the time of my death, I am the owner of the cabin located at Laurel Lake in Cooke Township, Cumberland County, Pennsylvania, which is located on land leased fi'om the Commonwealth of Pennsylvania, I give, devise and bequeath the same to my three sons, James C. Costopoulos, William C. Costopoulos, and Paul C. Costopoulos, their heirs and assigns, as equal tenants in common provided each of them shall survive me by a period of ninety days but should any of them fail to so survive me then the share which such deceased son of mine would have received shall pass to such of his legitimate issue as shall survive me by a period of ninety (90) days, their heirs and assigns, per stirpas. 4. If my wife, Katherine Costopouhis, shall survive me, then in such event all of the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, up to a maximum of the amount which will exhaust the Unified Credit for Federal Estate Tax purposes, which at the present time is $625,000.00, I give, devise and bequeath to my hereinafter named Trustees, in trust, to receive and to invest the same and to pay the income arising therefrom at least annually to or for the benefit of my wife, Katherine Costopoulos, so long as she shall live, and at her death the same shall terminate and be divided into six (6) shares as follows: a. One (1) share for my son, James C. Costopoulos; b. One (i) share for my son, John C. Costopoulos; c. Two (2) shares for my son, William C. Costopouhis; d. One (l) share for my son, Paul C. Costopoulos; and e. One (I) share for my daughter, Virginia Schmitt; their heirs and assigns, provided each of them shall survive both my wife and me by a ~eriud of ninety (90) days, but should any of them fail to so survive both my wife and me then }he share which my son James C. Costopoulos would have received shall be divided in equal shares among his three (3) sons, who are Constantinos J. Costopoulos, George J. Costopoulos, and John J. Costopoulos, their heirs and assigns, per stirpes; the share which my son John C. Costopoulos would have received shall be added proportionally to the shares provided for my other four (4) children who are James C. Costopoulos, William C. Costopoulos, Paul C. Costopoulos and Virginia Schmitt, their heirs and assigns, per stirpas; the share which my son William C. Costopoulos would have received shall be divided equally among his three (3) daughters who are Karo C. Costopoulos, Christina Costopoulos, and Calista Costopoulos, their heirs and assigns, per stirpes; the two shares which my son Paul C. Costopoulos would have received shall he divided equally between his two (2) children who are Angelina Costopoulos and Nicole Costopoulos, their heirs and assigns, per stirpes; and the share which my daughter Virginia Scbm/tt would have received shall be divided in equal shares between her two (2) childreu who are Nathan Schmitt and Katherine Schrnitt, their heirs and assigns, per stirpes. ' No title, in the Trast Estate hereby created, or in the income accruing therefrom, or in its accumulation, shall vest in any beneficiary and no beneficiary shall have the right or power to transfer, assign, anticipate or encumber his or her interest in said Trust Estate, or the income therefrom, prior to the actual distribution thereof by the Trustee to said beneficiary. Further, neither the income nor the principal of said Trust Estate shall be liable in any manner, in the possession of the Trustee, for the debts, contracts or engagements of any of the beneficiaries. If my wife, Katherine Costopou os, shall faii to survive me then the distribution prov!ded in this paragraph No. 4 above she I be made directly to the persons named therein without passing through the Trust provided in this paragraph No. 4. Page i of 4 Pages 217 REV 1514 EX+ (t2-03) COMMONWEALTH OF PENNSYLVANIA iNHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN (Check Box 4 on REV-150{) Cover Sheet) ESTATE OF Costas Costopoulos FILE NUMBER 21-02-1071 This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death from 5-1-89 to 4-30-99, and in Aleph Volume for dates of death from 5-1-99 and thereafter. indicate the type of instrument which created the future interest below and attach a copy to the tax return. [] Will [] Intel'vivos Deed of Trust [] Other NEAREST AGE AT TERM OF yEARs NAME(S) OF LIFE TENANT(S) DATE OF BIRTH DATE oF DEATH LIFE ESTATE IS PAYABLE Katherine Costopoulos 11/16/1915 87 [] Life or [] Term of Years __ [] Life or [] Term Of Years [] Life or [] Term of Years __ [] Life or [] Term of Years -- [] Life or [] Term of Years __ 1. Value of fund from which life estate is payable ......................................... $ 832,341 2. Actuarial factor per appropriate table ................................................ 0.1678 Interest table rate- []3 1/2% E~]6% [~10% []Variable Rate 3. Value of life estate (Line 1 multiplied by Line 2) ...................................... $ 139,692 NAME(S) OF LIFE ANNUITANT(S) DATE OF BIRTH NEAREST AGE AT TERM OF YEARS DATE OF DEATH ANNUITY IS PAYABLE [] Life or [] Term of Years __ [] Life or [] Term of Years __ [] Life or [] Term of Years __ [] Life or [] Term of Years -- 1. Value of fund from which annuity is payable ........................................... $ 2, Check appropriate block below and enter corresponding (number) ......................... Frequency of payout - []Weekly (52) []Bi-weekly (26) r-]Monthly (12) []Quarterly (4) []Semi-annually (2) []Annually (1) []Other ( ) 3. Amount of payout per period ....................................................... $ 4. Aggregate annual payment, Line 2 multiplied by Line 3 .................................. 5. Annuity Factor (see instructions) Interest table rate- E~31/2% [i_-]6% []10% []Variable Rate 6. Adjustment Factor (see instructions) ................................................. 7. Value of annuity- If using 3 1/2%, 6%, 10%, or if variable rate and period payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 ................................... $ If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line 5 x Line 6) + Line 3 .................................................. $ NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13 and 15 through 18. (If more space is needed, insert additional sheets of the same size) `Z~~I - ~;;sK BUREAU OF INDIVIDUAL Taxes COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REV INHERITANCE TAX DIVISION ENUE DEPT. 280b01 HARRISBURG, PA 17128-obol NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 EX pFP (Y1-OS) DATE 09-20-2004 ESTATE OF COSTOPOULOS JAMES C DATE OF DEATH 11-04-2002 FILE NUMBER 21 02-1071 ROBERT M FREY COUNTY CUMBERLAND FREY & TILEY ACN 101 5 S HANOVER ST Amount Remitted CARLISLE PA 17013 MAKE CHECK PAYABLE.,AND REMIT PAYMENT T0: ~`-- .~: REGISTER OF Wf~.LS CUMBERLAND CO~~OURT HOUSE CARLISLE, PA ' 17013 CUT ALONG THIS LINE - RETAIN LOWER POR TION FOR YOUR RECORDS r ------------------------------------------- _ _ --- ----------------- REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE'~R DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF COSTOPOULOS JAMES C FILE N0. 21 02-1071 ACN 101 DATE :Q9-20-2004 TAX RETURN WAS: (X ) ACCEPTED AS FILED ( ) CHANGED ' ~.'`~ RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE t~ APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 100,000.00 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) (2) 440,601.00 credit to your account 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 , submit the upper portion 4. Mortgages/Notes Receivable (Schedule D) (4) .00 of this form with your 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 315,650.00 tax payment. 6. Jointly Owned Property (Schedule F) (6l 115,288.00 7. Transfers (Schedule G) (7) .00 8. Total Assets (g) 971,539.00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (q) 23,910.00 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) .00 11. Total Deductions 12. Net Value of Tax Return (11) ?~ .91 D _ 00 947 629 00 (12) 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) , . .00 14. Net Value of Estate Subject to Tax 947 629 00 (14) , . NOTE: if an assessment was issued previously, lines 14, reflect figures that include th t 15 andior 16, 17, 18 and 19 will e otal of ALL returns assessed to ASSESSMENT OF TAX: date. 15. Amount of Line 14 at Spousal rate (15) 254,980.00 00 _ 00 16. Amount of Line 14 taxable at Lineal/Class A rate (16) x 692,649.00 X 045 . = 31,169.00 17. Amount of Line 14 at Sibling rate (17) .00 x 12 - 00 18. Amount of Line 14 taxable at Collateral/Class B rate (18) .00 x 15 . - 00 19. Principal Tax Due TAX CREDITS• . (lq)= 31, 169.00 DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 01-21-2003 CD002062 1,558.45 31,707.00 * IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX CREDIT 33,265.45 BALANCE OF TAX DUE 2,096.45CR INTEREST AND PEN. .00 TOTAL DUE 2,096.45CR ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: intpossessionceodeen] y~ent to ClassfBr(collateral)2beneficiariesaof theudecedenteafter the expirationtofnanyrestate for atftherlawfuleClasstBe(collateral)hrateeon anyrsuchyfuturevinterastight to appraise and assess transfer Inheritance Taxes PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P. . Section 9140). PAYMENT: Detach the top portion of this Notice and submit with Your payment to the Register of Wills printed an the reverse side. --Make check or money order payable to: REGISTER OF WILLS, AGENT REFUND CCR): fo eRafund of PennsylvaniawInheritancetandgEstate Taxth(REVX1313)rn~ApplicationsearedavailableeatnthenOfficeication of the Register of Wills, any of the 23 Revenue District Offices, or by calling the special 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: ofytaxr(includingrdiscount orlint rest)hashshownronsthistNoticewmust~object withinnsixtY (60lcdayssof receiptsofnt this Notice by: --written protest tc the PA Department of Revenue, Bcard of Appeals, Dept. 281021, Harrisburg, PA 17D1R8-1021, OR --election to have the matter determined at audit of the account of the personal representative, --appeal tc the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: BureaulofrIndividualvTaxes nATTNs Post AssessmentlReviewdUnitSeDePt.w280601,tHarrisburgarPA n17128-0601ue, Phone (717] 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: paidlbefore January 18~, 1996,cthetfirstedaytafterctheuend of the taxaamnestyeperiodndThisenontparticipationd not penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six C6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The appliIn{e~estteresDailyes for 1982 through 2In{e~est Daily Interest Daily Year Rate Factor Year Rate Factor ai --~er~ 0 2 Year Rate Factor .00- Off ~J~L 2~ 0 t8 I~8-1991 ~T 2002 6% .000164 .000438 1992 9% .000247 1983 16% .000192 2003 5% .000137 1984 11% .000301 1993-1994 7% 2004 4% .000110 .000356 1995-1998 9% .000247 1985 13% 7% .000192 10% .000274 1999 1986 ,000274 2000 7% .000192 1987 10% --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen C15) days beyond the date of the assessment. If Payment is made after the interest computation date shown on the Notice, additional interest must be calculated. Hanover and High Street Carlisle, PA 17013 Phone:(717) 240-6345 Date: 9/24/2004 FREY ROBERT M 5 S HANOVER STREET CARLISLE, PA 17013 RE: Estate of COSTOPOULOS COSTAS File Number: 2002-01071 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 11/04/2004 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, GLENDA FARNER STP~ASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge ~,,~=z=~u counny - Meglster Of Wills Hanover and High Street Carlisle, PA 17013 Phone: (717) 240-6345 Date: 9/24/2004 COSTOPOULOS WILLIAM C 831 MARKET STREET LEMOYNE, PA 17043 RE: Estate of COSTOPOULOS COSTAS File Number: 2002-01071 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6 12) in the above captioned estate. · As per the AMENDMENTS TO SUPREME COURT ORPHANS, COURT RULES, NO 103 SUPREME COURT RULES DOCKET N . · July 1, 1992, the ~erso~-~ ..... O. ~,_[or dec~dents dying on or after ~ ~ z~pz~senEaE1ve or hi . . (2) years of the decedent,s ~==~m _= ...... ~.~ounsel, wmthmn two Wills a Status R ....... ~i ~n~m zm±e wmnn the Reciste~ ~ =~o=~ oz compiene~ or uncompleted adminis~ratign~= This filing will become delinquent on: 11/04/2004 Your prompt attention to this matter will be appreciated. Thank You. CC: File Counsel Judge Sincerely, GLENDA FARNER STRASB~GH REGISTER OF WILLS STATUS REPORT UNDER RULE 6.12 Name of Decedent: COSTAS COSTOPOULOS Date of Death: November 4, 2002 Will No. Admin. No. 21-02-01071 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes ( ) No ( x ) 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: December 2004 Date: 3. If the answer to No. 1 is Yes, state the following: (a) Did the personal representative file a final account with the Court? Yes ( ) No (). (b) The separate Orphans' Court no. (if any) for the personal representative's account is: (c) Did the personal representative state an account informally to the parties in interest? Yes (X) No ( ) (d) Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. September 28, 2004 C EL_ Signature Robert M. Fre¥ Name (Please type or print) 5 South Hanover Street Carlisle, Pa 17013 Address (717) 243-5838 Telephone No. Capacity: ( ) Personal Representative ( X ) Counsel for personal representative FIRST AND FINAL ACCOUNT OF JAMES C. COSTOPOULOS AND WILLIAM C. COSTOPOULOS, EXECUTORS OF THE LAST WILL AND TESTAMENT OF COSTAS COSTOPOULOS, LATE OF THE BOROUGH OF CARLISLE, CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED. DATE OF DEATH November 4, 2002 LETTERS TESTAMENTARY ADVERTISED The Sentinel: Dec.27,2002,Jan 3rd & 10th, 2003 CLJ: Jan.3rd,10th, & 17th, 2003 ESTATE FILE NO.: 21-02-1071 PRINCIPAL RECEIVED ACCOUNTANT IS CHARGED WITH THE AMOUNTS OF PRINCIPAL AND INTEREST RECEIVED AND CLAIMS CREDIT FOR THE DISBURSEMENTS MADE AS STATED BELOW: 2002 Nov. 4 Real Estate, 37 North Hanover Street Borough of Carlisle, Cumberland County $100,000.00 Nov. 4 Nov. 4 Nov. 4 TD Waterhouse, Account #438-07672-1-2 Bristol Myers Squibb Co.(700sh@25.36) Carlisle Companies, Inc. (6,200sh@38.41) Gulfterra Energy Partners Lp(1,500sh@28.94) M&T Bank Corp (560sh@82.00) Pepco Holdings Inc.(848sh@20.76) Schering Plough Corp(500sh@21.45) Teco Energy Inc.(1,600sh@15.50) UGI Corp Holding Co.(1,000sh@39.36) Zimmer Holdings Inc.(70sh@41.25) Citizens Bank, Time Deposit #6140699177 Accrued interest to November 4, 2002 $17,752.00 $238,142.00 $43,410.00 .$45,920.00 '$17,604~-8 $10 72~)0 $24,80~). 0 $39,360~ 0 $2,887~50 $15,000: 0 $2.63 Nov. 4 Citizens Bank, Time Deposit #6140699150 Accrued interest to November 4, 2002 $25,368.74 $33.34 Nov. 4 Citizens Bank, Time Deposit #6140699142 Accrued interest to November 4, 2002 $21,000.00 $260.10 Nov. 4 Citizens Bank, Time Deposit #6140699134 Accrued interest to November 4, 2002 $20,000.00 $3.51 Page I Nov. 4 Nov. 4 Nov. 4 Nov. 4 Nov. 4 Nov. 4 Nov. 4 Nov. 4 Nov. 4 Nov. 4 Waypoint Bank, C/D#1000157327 Accrued interest to November 4, 2002 Waypoint Bank, C/D#1755302677 Accrued interest to November 4, 2002 Waypoint Bank, C/D #1756319373 Accrued interest to November 4, 2002 Waypoint Bank, C/D #1761298670 Accrued interest to November 4, 2002 Waypoint Bank, C/D #1762272915 Interest interest to November 4, 2002 Waypoint Bank, C/D #8000018321 Accrued interest to November 4, 2002 M&T Bank, C/D #31003910538346 Accrued interest to November 4, 2002 M&T Bank, C/D #31003911168522 Accrued interest to November 4, 2002 Wachovia Bank, C/D#247412041449341 Accrued interest to November 4, 2002 Wachovia Bank, C/D#247412064097754 Accrued interest to November 4, 2002 TOTAL PRINCIPAL RECEIVED $12,109.76 $5.91 $12,997.10 $1.32 $51,000.00 $4.35 $30,000.00 $4.63 $10,500.00 $4.09 $14,000.00 $2.33 $40,000.00 $154.58 $10,101.01 $31.04 $23,000.00 $32.99 $30,000.00 $ 31.53 $856,249.94 2002 Nov. 21 Nov. 27 Dec. 6 Dec. 6 DISBURSEMENTS Sunnyside Restaurant, Funeral Luncheon Register of Wills, Probate Will George's Flowers, Funeral Spray Ewing Brothers Funeral Home, Funeral Service Page 2 $3,398.31 $368.00 $377.17 $7,371.80 Dec. 9 Dec. 20 2003 Jan. 9 Jan. 10 Jan. 16 Jan. 21 Feb. 11 Nov. 11 2004 Doc Holliday's, Memorial Service Luncheon Cumberland Law Journal, Advertising Letters Register of Wills, (6) Short Certificates Register of Wills, (13) Short Certificates The Sentinel, Advertising Letters Register of Wills, Agent Estimated PA Inheritance Tax Register of Wills, (10) Short Certificates Register of Wills, (1) Short Certificates Register of Wills, Filing Fee PA Inheritance Tax Return Refund, PA Inheritance Tax Register of Wills, Additional Probate Fee Robert M. Frey, Attorney Fee Register of Wills, File Final Account TOTAL DISBURSEMENT RECAPITULATION TOTAL PRINCIPAL RECEIVED TOTAL INCOME RECEIVED TOTAL RECEIPTS TOTAL DISBURSEMENT TOTAL FOR DISTRIBUTION $1,872,59 $75.00 $18.00 $39.00 $95.27 $31,707.00 $30.00 $3.00 $15.00 -$2,206.00 $140.00 $10,000.00 $ 107.00 $53,411.14 $856,249.94 $ o.oo $856,249.94 $ 53.411.14 Page 3 PROPOSED SCHEDULE OF DISTRIBUTION BALANCE FOR DISTRIBUTION $802.838.80 TO: James C. Costopoulos and William C. Costopoulos, Trustees u/w of Costas Costopoulos, for the benefit of Katherine Costopoulos for life with the remainder as follows: One (1/6) share for my son, James C. Costopoulos; One (1/6) share for my son, John C. Costopoulos; Two (2/6) shares for my son, William C. Costopoulos One (116) shares for my son, Paul C. Costopoulos and One (1/6) share for my daughter, Virginia Schmitt TOTAL DISTRIBUTION COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ) ):SS.: ) BEFORE ME, the undersigned officer, personally appeared James C. Costopoulos, Co-Executor of the Last Will and Testament of Costas Costopoulos, deceased, who being duly sworn according to law, deposes and says that the foregoing First and Final Account is true and correct--is knowledge, information and belief. J~IESC. COSTOPOULOS Sworn to and subscribed before me this NOTARIAL SEAL I TRISHA A LIESS. NOTARY PUBLIC BOROUGH OF CARLISLE, CUMBERLAND CO., PA MY COMMISSION EXPIRES MAY 20. 2006 Page 4 COMMONWEALTH OF PENSYLVANIA COUNTY OF CU~IBEP, L~D ) ):SS.: ) BEFORE ME, the undersigned officer, personally appeared William C. Costopoulos, Co-Executor of the Last Will and Testament of Costas Costopoulos, deceased, who being duly sworn according to law, deposes and says that the foregoing First and Final Account is true and correct to the best of his knowledge, information and belief. Sworn to and subscribed before me this c~! day of O ~l(o~ct./~ , 2004. Notary Public NOTARIAl_ SEAL TRISHA A. LIESS, NOTARY PUBLIC BOROUGH OF CARLISLE, CUMBERLAND CO., PA MY COMMISSION EXPIRES MAY 20, 2006 Page 5 Statement of Pmpo~ Distribut~n, end e~' ~n~, ~ ~ ~ of kin. uosJed .,eqlo/ue~a ot pu~ lu~urelo .D~dun fue^~ ol ue^{§ ueeq m~q 'IUOOOOV Pt~ ~ ueli{~ epj o~/rap ~ eq~ Jo IXm uo~, ~uguoo ~noo eq~ ot pelue~e.,d eq Ii1~ euJ~ eq.~ ueu~~ eoeld pue etul~ 'e~ap eql ~ pue 'tunoooV jo §U!lg eqi ~o eo!~ou ue~J/4 lgq~ ~!~eo BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z8060! HARRISBURG, PA 17128-0601 CONNONNEALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE NOT/CE OF ZNHER/TANCE TAX APPRAISEMENT, ALLO#ANCE OR DZSALLD#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-15q7 EX AFP (52-n3) ROBERT H FREY FREY & TILEY 5 S HANOVER ST CARLISLE PA 17015 DATE 09-ZO-ZOOq ESTATE OF COSTOPOULOS DATE OF DEATH 11-0q-2002 FILE NUHBER 21 02-1071 COUNTY CUNBERLAND ACN 101 Amoun~ Ram t'l:'l:ed JAHES C HAKE CHECK PAYABL.F~-;.d~D REH'rT PAY~T TO: - REGTSTER OF Id Ct ~ ;iiCi CUHBERLAND CO~OURT HOUSE : ~:. CARLTSLE, PA :"1701:5 ~'~ : CUT ALONG THIS LINE ~" RETAIN LONER PORTION FOR YOUR RECORDS ~ DZSALLONANCE OF DEDUCTIONS AND ASSESSNENT oF. TAX ESTATE OF COSTOPOULOS JAHES C FILE NO. 21 02-1071 ACN 101 ~DATE ~9:20-200~ TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED*~" OD RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: 1 2 6 ORTGTNAL RETURN Real Es~a~e (Schedule A) (1) S~ocks and Bonds (Schedule B) (2) Closely Held S~ock/Par*nersh/p Tn~aras~ (Schedule C) (3) Mor~cgagas/No~:es Receivable (Schedule D) (q). Cash/Bank Daposi'cs/Misc. Personal Proper~cy (Schedule E) ($) Jointly Owned Proper~y (Schedule F) (6} (7) 7. Transfers (Schedule G) 8. To,al Asse~s APPROVED DEDUCTZONS AND EXENPTIONS= 9. Funeral Expanses/Adm. Costs/Misc. Expenses (Schedule H) 10. Dab,s/Not,gage Liabili~1es/L1ens (Schedule I) 11. To,al Deductions 12. Na~ Value of Tax Re~urn 15. lq. (9) (10) Charitable/governmental Bequests; Non-elected 9115 Trusts (Schedule J) Na~ Value of Es~a~a Subjec~ ~o Tax 100/000.00 ~0/601.00 .00 .00 315;650.00 115/288.00 .00 (8) Z~, 910. O0 .O0 NOTE: To insure proper cradl~ ~o your account, subei~ ~he upper poi'~ion of ~his form wi~h your ~ax payment. NOTE: 971,5~9.00 (11) 2~ .910. §o (12) 9q7,629.00 (13) . O0 (1~,) 9q7,629. O0 18 and 19 ~111 Zf an assessment Nas issued previously, lines 1~, 15 and/or 16, 17, reflect figures that include the total of ALL returns assessed to date. (15) 25q,980.00 x O0 = .00 (16) 692,6q9.00 x Oq5= 51,169.00 (17~ .00 x 12 = .00 (18) .00 x 15 = .00 (~9)= 51,169.00 ASSESSNENT OF TAX: 1.6. Amoun~ of La-ne lq a~ Spousal ra~a 16. Amoun*l: of Line lq ~axable a~ Lineal/Class A ra~ce 17. Amoun'l: of L/ne lq a4: Sibling ra~a 18. Amoun~ of L~ne lq ~axabla a4: Collateral/Class B ra~e 19. Principal Tax Due TAX CREDZTS: PAYMENT RECEZPT DISCOUNT DATE NUMBER INTEREST/PEN pATD (- 01-21-2003 CD002062 1,558.q5 ANOUNT PAID 31,707.00 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 35,265.q5 2,096.q5CR .00 2,096.qSCR ( ]:F TOTAL DUE TS LESS THAN $1, NO PAYMENT TS REQUIRED. TF TOTAL DUE TS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORM FOR ZNSTRUCTTONS.) ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. RESERVATZON: Estates of decedents dying on or before December 1Z, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Canmonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the laaful Class D (collateral) rate on any such future interest, PURPOSE OF NOTICE: PAYHENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section ZI~O of tho Inheritance and Estate Tax Act, Act 25 of ZOOO. (72 P.S. Section 91q0). Detach the top portion of this Notice and submit aith your payment to the Register of Hills printed on the reverse side. --Make check or money order payable to: REgZSTER OF NILLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at the Office of the Regis:er of Nilis, any of the 23 Revenue District Offices, or by calling the special 24-hour answering service for fores ordering: 1-800-562-2050; services for taxpayers with special hearing and / or speaking needs: 1-SgO-4qT-3020 (TT only). Any party in interest not satisfied with the appraisement, alloaance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must ob~ect within sixty (60) days of receipt of this Notice by: --written protest to tho PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in eriting to: PA Department of Revenue, Dureau of Individual Taxes, ATTN: Post Assessment Reviaa Unit, Dept. 280601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (5) calendar months after tho decedent's death, a five percent (SZ) discount of the tax paid is allowed. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same tiaa period as you mould appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6X) percent per annum calculated at a daily rate of .00016~. Ali taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year mith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZOOq are: interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~ 20Z .goose8 1988-1991 llZ .000501 2001 9Z .O00Z~7 1985 16Z .000~58 1992 9Z .0002q7 ZOO2 6Z .O00X6fi 198¢ llZ .000301 1993-199q 7Z .O0019Z 2005 5Z .0001~7 1985 13Z .000556 1995-1998 9Z .OOOZq7 200q 4Z .000110 1986 lOZ .000274 1999 7Z .00019Z 1987 IOZ .OOOZ7q ZOOO 7Z .00019Z --Interest is calculated as fallows: TNTBREST = BALANCE OF TAX UNPATD X NUlqBBR OF DAYS DELTNQUENT X DA/LY TNTEREST FACTOR --Any Notice lssued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must bm calculated. IN it~ C. Te Pe Cc Cu the as lif{ Jol coi Cd ! of a RE: ESTATE OF COSTAS COSTOPOULOS , DECEASED : Tax Parcel No. 02-21-0320-069 : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHAN'S COURT DIVISION : NO. 21-02-1071 DECREE AWARDING REAL ESTATE AND NOW, this 2, 2~ r'~--- day of November, 2004, at ~: qo o'clock, Itl..M, Dpearing that the First and Final Account and Proposed Schedule of Distribution of JAMES COSTOPOULOS and WILLIAM C. COSTOPOULOS, Executors of the Last Will and tament of COSTAS COSTOPOULOS, late of the Borough of Carlisle, Cumberland County, nsylvania, Deceased, having been filed and advertised in accordance with law and Rules of trt and the same having been confirmed absolutely by the Orphan's Court Division of the nberland County Court of Common Pleas on November _ ,2004, and it appearing that said Executors in their Proposed Schedule of Distribution claims distribution to themselves ?mstees under the Will of Costas Costopoulos, for the benefit of Katherine Costopoulos for with the remainder as follows: one-sixth share to James C. Costopoulos; one-sixth share to a C. Costopoulos; two-sixth shares to William C. Costopoulos; one-sixth share to Paul C. topoulos; and one sixth share to Virginia Schmitt, of the hereinafter-described tract of land in ~ormity with decedent's Last Will and Testament filed to Estate No. 21-02-1071, with record ayment of Pennsylvania Transfer Inheritance Tax filed to said estate number, it is ordered, tdged and decreed that: ALL THAT CERTAIN tract of land situate in the First Ward of the Borough of Carlisle, Cumberland County, Pennsylvania, bounded and described as follows: ON THE West by 80 feet wide North Hanover Street; on the North by 60 feet wide East Louther Street; on the East by Alexander Avenue; and on the South by property now or formerly of Florence S. Wagner. THE ABOVE described tract of land contains 30 feet, more or less, in front along the eastern line of North Hanover Street and extends eastwardly therefrom in depth a distance of 240 feet, more or less, to Alexander Avenue, and has thereon erected a three-story brick building with storeroom and other improvements and which has the mailing address of 37 North Hanover Street, Carlisle, Pennsylvania 17013. THE ABOVE described tract of land is all of Tract No. 1, which Costas Costopoulos and Katherine Costopoulos, husband and wife, by deed dated June 13, I995 and recorded June 21, 1995 in the Office of the Recorder of Deeds, in and for Cumberland County, at Carlisle, Pennsylvania, in Deed Book 123, Page 1022, granted and conveyed to Costas Costopoulos. C fc C, si: ar J,~ C~ Fi dj: 17 THE ABOVE described property is hereby awarded to James C. Costopoulos and lliam C. Costopoulos, Trustees under the Will of Costas Costopoulos, late of the Borough of rlisle, Cumberland County, Pennsylvania, Deceased, for the benefit of Katherine Costopoulos life with the remainder as follows: one-sixth to James C/Costopoulos; one-sixth to John C. stopoulos; two-sixth to William C. Costopoulos; one-sixth to Paul C. Costopoulos; and one th to Virginia Schmitt and to the heirs and assigns of said remainderman. THE Recorder of Deeds in and for Cumberland County is directed to record this Order ong the deed records in his office and to index the same in the Grantor index in the name of :ate of COSTAS COSTOPOULOS, Deceased, and in the Grantee index in the names of MES C. COSTOPOULOS and WILLIAM C. COSTOPOULOS, Trustees U/W of COSTAS ~STOPOULOS, in accordance with Section 711 and 3536 of The Probate, Estates and uciaries Code. BY THE COURT' I hereby certify that the precise residence and complete post office address of the :ributee is as follows: c/o James C. Costopoulos, 13 South Hanover Street, Carlisle, PA ~13. Robert M. Frey ~ereby oerti~ ~ written notice of Ifle filing of his Account, ~'Id of llle d~ll~, lime and p~ ",'ne~ lt~ s~'ne w~! be i:,n~len~ to It~e C~urt or con~lml~lon mid M ll~e leel al~y ~o file written ,~very unpeid ei~menl ~ Io every o~ner pereon BUREAU OF INDIVIDUAL TAXES ZNHERZTANCE TAX D'rVZSTON DEPT. 280601 HARRTSBURG, PA 17118-0601 CONNONNEALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE ZNHERZTANCE TAX STATEMENT OF ACCOUNT REV-1&07 EX AFP (01-05) DATE 11-01-200~ ESTATE OF COSTOPOULOS DATE OF DEATH 11-0~-2002 PZLE NUHBER 21 0~2-~1071 COUNTY CUH~4~RLAND ROBERT H FREY ACN 101 i': FREY & TILEY I Amount'~Remitted::: 5 S HANOVER ST I CARLISLE PA 17015 JAMES C MAKE CHECK PAYABLE AND RE~r PAYMENT TO: REGISTER OF NILLS CUMBERLAND CO COURT HOJ~SE CARLISLE, PA 17015 NOTE: To insure proper credit to your account, submit the upper portion of thls fore wLth your tax payment. CUT ALONG THIS LZNE ~* RETAZN LONER PORTION FOR YOUR RECORDS ~ ESTATE OF COSTOPOULOS JAMES C F'rLE NO. 21 02-1071 ACN 101 DATE 11-01-200q THTS STATEMENT TS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAMED ESTATE. SHO#N BELO# IS A SUMMARY OF THE PRINCIPAL TAX DUE.. APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE., AND, TF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSNENT OR RECORD ADJUSTHENT: 09-15-200~ PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYHENTS (TAX CREDITS): $1,169.00 PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) 1,558.~5 01-21-2005 10-12-200~ CDOOZ062 REFUND .00 31,707.00 Z,O96.q5- IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN NO PAYNENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR}, TOTAL TAX CREDIT 31,169.00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THTS FORM FOR INSTRUCTIONS. ) PAYHENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF HILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: CONNONHEALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "AppIication for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications are avaiXable at the Office of the Register of Hills, any of the Z5 Revenue District Offices or from the Department's Z4-hour anseering service for forms ordering: 1-800-56Z-ZOSO; services for taxpayers aith special hearing and ! er speaking needs: 1-800-447-50Z0 (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Reviea Unit, Dept. Z80601, Harrisburg, PA 17128-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid aithin three (5) calendar months after the decedent's death~ a five percent (SI) discount of the tax paid is allowed. PENALTY: The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day af delinquency, or nine (9) months and one (1) day from the date of death~ to the date of payment. Taxes which became delinquent before January 1, 196Z bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164. Al1 taxes which became delinquent on and after January l, 1982 will bear interest at a rate which mill vary from calendar year to calendar year aith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZOO4 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198Z ZOZ .000548 1988-1991 IXZ .000501 ZOO1 9Z .000247 1985 16Z .000458 199Z 9Z .000247 ZOOZ 6Z .000164 1984 11Z .000301 1995-1994 7Z .00019Z 2005 5Z .000157 1985 152 .000556 1995-1998 92 .000Z47 ZOO4 4Z .000110 1986 IOZ .000Z74 1999 72 .O0019Z 1987 9X .000Z47 ZOO0 8Z .000219 --Interest is calculated as fellows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. STATUS REPORT UNDER RULE 6.12 Name of Decedent: COST AS COSTOPOULOS Date of Death: November 4, 2002 Will No. Admin. No. 21-02-1071 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, 1 report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes (X) No ( ) 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is Yes, state the following: (a) Did the personal representative file a final account with the Court? Yes (X) No ( ). (b) The separate Orphans' Court no. (if any) for the personal representative's account is: (c) Did the personal representative state an account informally to the parties in interest? Yes (X) No ( ) (d) Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: October 17, 2005 ~---~.~ Signature ~ Robert M. Frev Name (Please type or print) 5 South Hanover Street Carlisle. Pa 17013 Address (717) 243-5838 Telephone No. z S ::~ ~ >~ ',j ~~;2Z Capacity: ( ) Personal Representative ( X ) Counsel for personal representative :) ~~ Cumberland County - Register Of wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 10/10/2005 FREY ROBERT M 5 S HANOVER STREET CARLISLE, PA 17013 RE: Estate of COSTOPOULOS COSTAS File Number: 2002-01071 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 11/04/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~L~~ GLENDA FARNER STP~SBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge LG-- Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 10/10/2005 COSTOPOULOS JAMES C 15 S HANOVER STREET CARLISLE, PA 17013 RE: Estate of COSTOPOULOS COSTAS File Number: 2002-01071 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 11/04/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~~~~ GLENDA FARNER STP~SBAUGH REGISTER OF WILLS cc: File Counsel Judge &- \...-- Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 10/10/2005 COSTOPOULOS WILLIAM C 831 MARKET STREET LEMOYNE, PA 17043 RE: Estate of COSTOPOULOS COSTAS File Number: 2002-01071 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after July I, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 11/04/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, I/i V' . ~_,;/./.u./ ~~~)V~-;::r-' GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Counsel Judge L(,.. Pa. O. C. Rule 6.12 STATUS REPORT REGISTER OF WILLS OF CUMBERLAND COUNTY , PENNSYLVANIA Name of Decedent: COST AS COSTOPOULOS Date of Death: November 4. 2002 File Number: 21-02-1071 Pursuant to Pa. O.c. Rule 6.12, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete................. ~ Yes _ No 2. If the answer is NO, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No., 1 is YES, state the following: a. Did the personal representative file a final account with the Court?..................................................................... X Yes No b. The separate Orphan's Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest........................................... ---.2L Yes _ No d. Copies of receipts, releases, joinders and approvals of formal accounts may be filed with the Clerk of the Orphan's Court and may be attached to this report. Date: April 10, 2007 .Y?~ -Me /J-> Signature of Person Filing this For~ Capacity: _Personal Representative ...1S..-Counsel ('I Robert M. Frey. Esquire Name of Person Filing this Form m ('J ~ 5 South Hanover Street Address Carlisle. Pennsylvania 17013 (717) 243-5838 Telephone .::L. o r- 6 ,:-. FormRW-lO rev.lO.13.06 ~ • NOTICE TO: Robert Frey FROM: Kirk Sohonage, Solicitor for the Register of Wills DATE: January 14, 2005 SUB: Additional Probate Fees Decedent: Costas Costopoulos Estate No.: 21-02-1071 In an annual review of all estates and accounts, it has come to our attention the above listed estate owes additional probate fees in the amount of $ 140.00. Our records indicate that you are the personal representative or counsel for the same in the above listed estate. Probate fees are estimated at the time of petitioning for letters. Final probate fee amounts are determined by the value of the estate as reported on the inheritance tax return filed in our office for the Department of Revenue. The additional probate fee should be made payable to "Register of Wills" and be forwarded in the enclosed envelope within 15 days of this notice. If you feel you have received this notice in error, kindly contact the Register of Wills directly at (717) 240-5411 and she will be happy to review the matter. Kirk S, Sohonage, Esquire Solicitor OFFICES OF ~tegi~ter of ~ii~ arty ~~er~ of t~je ~r~-~ja7t~' court ~Lotintp of ~Ctirrcberlanb i 3 Glenda Famer Strasbaugh Register of VWllis & Cleric of the Orphans' Court One Courthouse Square Carlisle, Pa. 17013 Marjorie A. Wevodau First Deputy {717) 240-6345 FAX {717) 240-7797 NOTICE _ TO: Robert Frey _ ~ - FROM: Kirk Sohonage, Solicitor for the Register of Wills a ~ t ~ ~(; J DATE: January 14, 2005 r, n„ ~ ~ ~ -7 St-lB: Additional Probate Fees ~,yL ~- ,~~~-, _ _ ~ _ Decedent: Costas Costopoulos '~z-~. Vic, - - - -- -- Estate loo.: 21-02-1071 =- ._.~_ . __ _,_. __ -- _ _ __ _ .~. __...._ In an annual review of all estates and accounts, it has come to our attention the above listed estate owes additional probate fees in the amount of $ 140,00. Our records indicate that you are the personal representative or counsel for the same in the above listed estate. Probate fees are estimated at the time of petitioning for letters. Final probate fee amounts are determined by the value of the estate as reported on the inheritance tax return f led in our office for the Department of Revenue. The additional probate fee should be made payable to "Register of Wills" and be forwarded in the enclosed envelope within I S days of this notice. If you feel you have received this notice in error, kindly contact the Register of Wills directly at (717) 240-5411 and she will be happy to review the matter.