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HomeMy WebLinkAbout02-1088~~WN M~Nees Wallace & I` NO 21 YR.I~rmoN~u~~. ~~I ~ ~~~ -~ 6 I'I~l ~~ UI,~ R t75 Register of Wills Office ' ~"~~~"~' ~' Cumberland County Court ..,,,.,.~ One Courthouse Square Carlisle, PA 17013 Attention: Vicki RE: Estate of Nadya Yartseff Munce Cumberland County File No.: 21-02-1088 Our File No.: 21479-0001 Dear Vicki: lG,~-~, C-~ T~ ~ . Ir~J ;Zl C~ tJ T ~~~ ~~~3 a : av Per ATTS, JR. _: (717) 237-5344 RESS: DWATTS@MWN.COM ~p 6ti~ i' TA 1-~ is y o -~ SUS . ~~ Our firm is counsel to Michael B. Kerrigan, the Executor of the Estate of Nadya Y. Munce, who died on November 28, 2002. Mrs. Munce's husband, Thomas Edward Munce, Jr. die Munce was subsequently appointed the executor of his estate (Cumberland Count File No.: 2 - - Mrs. Munce also was the sole beneficiary of er usban s estate. A copy of Mr. Munce's Will is enclosed for your reference. One of the assets of Mr. Munce's estate, consisting of shares of Wells Fargo stock, was never transferred to Mrs. Munce. In order for us to transfer these shares to Mrs. Munce's estate, Wells Fargo is requiring that a successor executor or administrator be appointed for Mr. Munce's estate. Dauphin Deposit Trust Company (now M&T Bank) is the named successor to Mrs. Munce as executor under Mr. Munce's Will. However, M&T Bank refuses to serve as successor executor of Mr. Munce's estate, and is waiting for us to complete and file the renunciation form. Under 20 Pa. C.S.A. § 3155(a), letters testamentary shall be granted by the register to the executor named in the will. Under 20 Pa. C.S.A. § 3155(b), Letters of Administration shall be granted by the Register to one or more of those hereinafter mentioned and, except for good cause, in the following order: P.O. Box 1166 • 1OO PINE STREET • HARRISBURG, PA 17108-1166 • TEL: 717.232.8000 • FAX: 717.237.5300 • WWW,MWN.COM HAZLETON, PA • STATE COLLEGE, PA COLUMBUS, OH WASHINGTON, DC Register of Wills Office Cumberland County Court House December 4, 2003 Page 2 (1) Those entitled to the residuary estate under the will. (2) The surviving spouse. (3) Those entitled under intestate law as the register, in his [her] discretion, shall judge who will best administer the estate, giving preference, however, according to the size of the shares of those in this class. (4) The principai creditors cf the decedent at the time of iris death. (5) Other fit persons. (6) If any one of the foregoing shall renounce his right to letters of administration, the register, in his discretion, may appoint a nominee of the person so renouncing in preference to the persons set forth in any succeeding paragraph. Mrs. Munce is the person designated by Categories (1) and (2) above, and while she survived Mr. Munce, she recently passed away and cannot serve as administrator. As for Category (3), Mr. Munce was not survived by any issue, and we are not aware of any surviving brothers or sisters of Mr. Munce. A possible alternative argument might be made that the successor residuary beneficiaries (after Mrs. Munce) under Mr. Munce's Will should serve as administrator, but we do not believe that this is a correct reading of the statute, because they are not entitled to Mr. Munce's residuary estate (since Mrs. Munce survived, she and her estate are entitled to Mr. Munce's residuary estate), and have no interest in Mr. Munce's estate. In addition, the succesor residuary beneficiaries are either Italian citizens or charitable organizations which we believe would have no interest in serving as administrator of Mr. Munce's estate. As for Category (4), we have no way of determining the principal creditors of Mr. Munce's estate at the time of his death, and we find it unlikely that any of them would be willing to serve if such could be found. Under Category (5), other fit persons could be appointed as administrator, and we believe that Michael P. Kerrigan, as the Executor of Mrs. Munce's estate, would be an appropriate person to designate as Mr. Munce's administrator for the purpose of transferring the Wells Fargo stock. Alternatively, under Category (6), the register, in his [her] discretion, may appoint a nominee of the person so renouncing. Therefore, another possibility would be to have M&T Bank renounce and appoint Michael P. Kerrigan as its nominee for the purpose of concluding the administration of Mr. Munce's Estate. Register of Wills Office Cumberland County Court House December 4, 2003 Page 3 Please advise whether the register would consider appointing Michael P. Kerrigan, personal representative of Mr. Munce's residuary beneficiary, as the administrator of Mr. Munce's estate for the purpose of transferring the Wells Fargo stock to Mrs. Munce's Estate, under either of the alternatives described above. Your assistance in this matter is greatly appreciated. Very truly yours, McNEES WALLACE & NURICK LLC vid M. Watts, Jr. DMW:mc Enclosure cc: Michael B. Kerrigan Linda Eshelman - r - - - - V .~'AX TRANSMITTAL P~ 0 v 1750 Tc) ~~1~- W R, ~ C Y C- S C~ , ~-~ I ATTN FROM: U ~ c,K l E DATE: <; A1, L (717) 240-6345 FU ] i A r~~ Y (~ Q U~ ~S FROM: County of Cumberland One Courthouse Square Carlisle, PA 17013-3387 FAX ~ (7I7) 240-779.7 F c ~; z 0 LAST WILL AND TESTAb~NT I, Thomas Edgard Munce, Jr., of Mormleysburg, Cumberland County, Pennsylvania, Do hereby make, publish, and declare this my Last Will and Testament, hereby revoking any and all wills bg me at any time heratotore made. I give, devise and bequeath all of my estate and posseaione to my beloved wife, Nadya Yartseff ~:unce, it she survive me. But ig my said wife shall predecease me, or it it cannot be determined whether she or I died last, or it she shall survive me but die within thirty days after my death, then I direct that all of my estate be converted into cash by my Executor hereinafter named, and I give and bequeath the same, one-half 'to the Trustees of Dickinson college, Carlisle, Pennsylvanian and the other one-ha1P in equal shares to N;r Giancarlo Yartseff, 3 Via Isonzo, 21040 Gerenz no, Varese, Italy; X:rs. ~ Gabriella Yartsett Puccini, 39 Vi~C~attaneo, 21047 Saronno, Varese, Italy; hiss Ornella Yartseff, 41 Via a. Cattaneo, 21047 Saronno, Varese, Italy; and Casa Materna Society Inc „ (a charitable institution), P.O. Boa 176, Tuckahoe, New York. It m;T wife die within thirty days of my death as aforesaid, I give (notwithstar_ding the foregoing) all Russian ikons, Russian religious ob3ects, and Russian objects in the possession of my wife and myself to the Trusties of Christ the Savior Eastern Orthodox church, 5501 Locust Lane, Harrisburg, Pennsylvania. I constitute and appoint my wife, Nadya Yartseff Munce, to be Executrix of this my last ti~~ill and Testament if she survive me Por thirty days; otherwise, I constitute and appoint the Dauphin Deposit jrust Company of Farrisburg, Pennsylvanl a, to be Executor it my wife die 'within thirty days of my death. In witness whereof, I hereunto set my hand and seal this 30th day of June, A.D. 1971. ~srl ~~'"~LC .~i~ (SEAL) ~ Signed, sealed, published, and declared by the above named Thomas Edward }FUnce, Jr. as and for his Last ti'~i11 and Testament in the presence of us who, at his request, have hereunto subscribed our names as witnesses thereto Sn the presence of the said Testator and of each other. G, ~ O o 2~8 A TRUE COPY FROM RECORD In Testimony wherof~ I hereunto set my hand and the seal of sai Court at Carlisle, PA ~ " is i~day of ~~~~20~ Clerk of the Orphans rt Cumberland County PETITION FOR PROBATE and GRANT OF LETTERS Estate of ~~J7%~ ``/AlPTSEr~ ~~I/YC/_~ No. /..d~ ...~Q ~~ also known as ,I,o. Deceased. Social Security No. ~ ~ ° 3 0 - ~, 7 '3 j' The petition of the undersigned respectfully represent:; that: in the Your petitioner(s), who is/are 18 years of age or older an the executDl4 in the last will of the above decedent, dated Gc`?u~, ~?~ Z ~ named and codicil(s) dated - , 19~_ (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in _ C ~! M r3~~ LfrNA h ~ ~ last family or principal residence at 1~ o r~ ~L„f,~,,~,z, Coun Decendent, then _ '"/ ~ years of at ~) ~ ~ P~-i~y,~~NL % ~'T ~ with died Nay ~ 3r~ ~ Z X Z c~ri Z Except as follows, decedent did not marry, was not divorced and dtd 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: Decendent at death owned property with estimated values as follows: ~ G (If domiciled in Pa.) All personal property $ ~. UCr ~>~ v (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania situated as follows: ~<vi~l~ $ WHEREFORE, petitioner(s) respectfully re uest s the presented herewith and the grant of letters t~s rh~~„~p~~ y of the last will and codicil(s) theion. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) --fin v v ~a .. v~ ~~ ~ o a 'a ~ •a h0. v w ~ O cV C OD OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA 1 COUNTY OF ~ `~~-r ~3 ~~ ~~p ~ ss The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and th as personal represen- tative(s) of the above decedent petitioner(s) will well and tru~ administ r the state according to law. Sworn to or affirmed and subscribed re Dec~rll~er 3rd day of LH/~}EL p~%G-/t/~ ~o 2002 l ~ a } Donna M. Ut-.to,lst Dep~3ty Reg' er ~ ~--ios _q (list street, number and muncipality) Register of Wills for the County of Cyr/?i~`rPL/}n'D Commonwealth of Pennsylvania Na. 21-20o2-loss NADYA YARTSEFF MUNCE ,Deceased Estate of DECREE OF PROBATE AND GRANT OF LETTERS Dec~nber 4th }~ 2002 in consideration of the petition on AND NOW the reverse side hereof, satisfactory proof ha•ring beenOctober 26th, 1993 IT IS DECREED that the instrument(s) dated- described therein be admitted to probate and filed of record as the last will of NADYA YARTSEFF 1~4UNCE and Letters TESTAMENTARY are hereby granted to MICHAEL P KERRIGAN --- Register of Wills Donna M. atto, 1st Deputy FEES Probate, Letters, Etc. ........ . Short Certificates( 8) • • • • • • ~ • • ~~~~~xx x-Pages (4 ) JCP TOTAL - Filed DecembeX .4~h.,.2Q02.. . S 27_ 0 • ~0 ~ 24 OQ- ATTORNEY (Sup. Ct. LD. No.) ~ 12.00_ 10.00 ADDRESS ~-- ~ 316.00_ ............ PHONE MAILED LETTERS TO EXEC[J`I~OR ON 12-04-2002 LAST WILL AND TESTAMENT OF NADYA YARTSEFF MUNCE I, NADYA YARTSEFF MUNCE, of Cumberland County, Pennsylvania, declare this to be my will and revoke all prior Wills and Codicils. FIRST: (a) I give my Russian Ikons, Russian religious objects and all other tangible personal property of Russian origin owned by me at my death, and all insurance policies on said property to such of GLORIA MALINIAK. (b) I give my diamond ring, which had belonged to Edward's Mother, my Father's gold watch, and all of my silverware to GLORIA MALINIAK, if she survives me. (c) I direct my Executor to sell the balance of tangible personal property owned by me at my death and to add the net proceeds thereof to my residuary estate passing under Paragraph TENTH. SECOND: I give the sum of Fifteen Thousand Dollars ($15,000) in equal shares to such of my friends, MARGARET DICKEY and KENNETH DICKEY, as survive me by thirty days or, if neither of them so survive me, to such of their descendants as so survive me, per stirpes. THIRD: I give the sum of Twenty Thousand Dollars ($20,000) to my friend, MILDRED ROSETTI, if she survives me by thirty days or, if she fails so to survive me, to such of her descendants as so survive me, per stirpes. FOURTH: I give the sum of Twenty Thousand Dollars ($20,000) to my friend, MARIE SCOTCHLAS, if she survives me by thirty days or, if she fails so to survive me, to such of her descendants as so survive me, per stirpes. FIFTH: I give the sum of Twenty Thousand Dollars ($20,000) to my friend, VALERY COOK, if she survives me by thirty days or, if she fails so to survive me, to such of her descendants as so survive me, per stirpes. SIXTH: I give the sum of Twenty Thousand Dollars ($20,000) to my friend, ALICE DWIGHT, if she survives me by thirty days or, if she fails so to survive me, to such of her descendants as so survive me, per stirpes. SEVENTH: I give the sum of Eighty Thousand Dollars ($80,000) to PIERA YARTSEFF of Saronno, Varese, Italy, if she survives me by thirty days or, if she fails to so survive me, to such of her descendants as so survive me, per stirpes. EIGHTH: I give the sum of Eighty Thousand Dollars ($80,000) to MARUSSIA YARTSEFF OLIVETTI of Residence Olgiata Golf , Largo Dell Olgiata 15, 00123 Rome, Italy, if she survives me by thirty days or, if she fails so to survive me, to such of her descendants as so survive me, per stirpes. NINTH: I give the sum of Five Thousand Dollars ($5,000) to the DICKINSON SCHOOL OF LAW, Carlisle, PA, in memory of my late husband, Thomas Edward Munce. TENTH: I give the residue of my estate to my friend MARIE SCOTCHLAS, if she survives me by thirty days or, if she fails so to survive me, to such of her descendants as so survive me, per stirpes. ELEVENTH: All death taxes (and interest and penalties thereon) imposed upon any property passing under my Will and upon proceeds of insurance on my life and other estate expenses shall be paid out of my residuary estate. In the event that my residuary estate is insufficient to pay all such taxes and expenses, the bequests made in Paragraphs SECOND through NINTH shall be reduced pro-rata so as to preserve the same proportion of bequest. TWELFTH: My Executor shall have the following powers in addition to those conferred by law until all property is distributed: (a) To retain any real or personal property in the form in which it is received. (b) To sell at public or private sale for cash and/or credit, to exchange, and to lease for any period of time, any real or personal property and to give options for such sales, exchanges, or leases. (c) To purchase all forms of property, including but not limited to stocks, bonds, notes and other securities, common trust funds and real estate, or any variety of real or personal property, without being confined to so-called legal investments and without regard for the principle of diversification. - 2 - (d) To purchase securities at a premium or discount and to charge such premium or credit such discount to principal or income. (e) To exercise any option arising from the ownership of any investment; to join in any recapitalization, merger, reorganization, liquidation, dissolution, consolidation or voting trust plan affecting any investment; to delegate powers with respect thereto; to deposit securities under agreements and pay assessments; to subscribe for stock and bond privileges and generally to exercise all rights of security holders. (f) To hold property unregistered or in the name of the nominee. (g) To mortgage, divide, alter, repair and improve real property and generally to exercise all rights of real estate ownership. (h) To distribute in cash, in kind, or partly in each, and to cause any share to be composed of cash, property or undivided fractional shares in property different in kind from any other share. (i ) To compromise claims by or against my estate without order of court or consent of any party in interest. (j) To borrow money and to pledge any real or personal property as security for the repayment thereof. (k) With respect to the principal share vesting in a beneficiary who is a minor or is otherwise incapacitated, to hold the share during his or her incapacity; to apply so much of the income and principal as my Executor deems advisable for such beneficiary's benefit for any reason, without considering other funds available to him or her; and to deliver the balance of principal and income to the beneficiary at such time as he or she gains capacity; in addition, at any time to pay the entire share to the surviving parent of the minor as natural guardian or to the guardian of the person or the estate of the minor or incapacitated beneficiary to hold for his or her benefit. (1) To employ legal counsel, accountants, investment counsel, or any bank or trust company to perform the services of agent or custodian or to aid in the distribution of my estate at the expense of my estate or the trust or trusts which my executor may deem necessary to create hereunder for which such services are performed and to carry or register investments in the name of the nominee of such agent or custodian. The expenses and charges of such legal counsel, accountants, investment counsel, or bank or trust company shall be charged against principal or income or partly against each as my Executor may determine. THIRTEENTH: The words "Executor" when used herein shall include all genders and the singular and plural as the context may require. - 3 - FOURTEENTH: (a) I appoint MICHAEL P. KERRIGAN Executor. If he fails to qualify or ceases to act for any reason, I appoint PENNSYLVANIA NATIONAL BANK Executor in his place. (b) My Executor shall not be required to post security in any jurisdiction. My Executor shall receive compensation for services hereunder in accordance with the Schedule of Fees in effect from time to time during the period in which services are performed. Executed .-~ ~= 7~ ~~ ~~~ ~~~ 1993. ~~L) ,~,, SIGNED BY NADYA YARTSEFF MUNCE as her Will, in our presence, who at her request, in her presence and in the presence of each other have signed as witnesses: ._ ~-~: ~ / :_ i ~ i t ~..~ , - ~~~ y '^/, ~ Address /~~c~ ~ itiir/i~< <~i~a; ~~(. i ~/~ . ~ ,-~ '~.4'~~-~__ ~~~~V ~~-~l~,C ~1~. ~~~i~~, ~~ Tc;'~ni~cc r~~D. Address_ /~1 c'c ~>hi~~.~ ~ ; i3 ~~~'L'l ~ `/~ ' l~ ~ ~-l~jc>- ~= ~rci ~wv~~ ~~ ~ ~~ ~. ,~ ~,~. ~. ~c ~ 1~ y . ~~ ,r ~),~ Address c _1/~ciffli~/~ s f3~~h'l~ ~>/~f - 4 - ACKNOWLEDGEMENT Commonwealth of Pennsylvania SS County of Cv,h,6 F,e/Q ,vcl . I, NADYA YARTSEFF MUNCE, testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my last Will and Testament; that I signed i willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. ., Nad a Yaf`tsef f Munce Sworn or affirmed to and acknowledged before me, by NADYA YARTSEFF MUNCE, the testatrix, this y'L~-4~t day of Q~ , 1993. Notary Public AFFIDAVI'P a ~ .~ Commonwealth of Pennsylvania rNycamr~ionE~res~uH23.t9ee ~+ S S County of C, ~/M 6 ar ~aN c~ . We, the undersigned, the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw testatrix sign and execute the instrument as her last Will and Testament; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the testatrix signed the said Will as witnesses; and that to the best of our knowledge the testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. ,- - ,._ ~ '`-" ~~ _x ~ ice- ~ ~~_ -- ~'~' ~~~~ ~ /~:_~ CC .._,, L ~~''~~ ~~ (- ~ .~~~ r ~ _ .-~ ~ i ~ ~~,. c ~ e~ Sworn or affirmed to and subscribed to before me ' N£ ~ by Rc~SE E/'I EI^+FR. ltj] N1 G . lug ,( , and rnAKaAR~ /~I, sTieig~, witnesses, this ~f Q ~,,0{~t... , 19 9 3 . Notary Public Notarial Seal Mcaf~erine A Robinson, Notary Ptblc t1Ay cArri ~,h~yzi,1996 of ,t CERTIFICATION OF NOTICE UNDER RULE 5 6(al Name of Decedent: _ / ~//~-~~1.~ ~~~. `Q 7'S~:,C'j _ `~~~~~r Date of Death: ~a ~• 7 ~ , Z G G Z Will No. Z cv C~ Z - ~{~r"~,~ ~~7` # 2 (- (~ Z / d ~ d Admin. No. To the Register: I certify that notice of (beneficial interest) estate acLminictratinn 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 ~An/ ~ _ . j Z G G Name Address /f~lc~? lbw'/ G- /~ r- Z ~ d j'. CdQ~ jT~a~:,0 pGP, c ~~- ~~~ ~-~~ ~~ ('j- L o jP 1 /-I /1'T /~ L l N h /< Z S"~ 5 ~ if If' S ~ft G i~ ~~ Citwi6' ~iL~ /~ (~c~!/ ~ L~ ~~2~~~ c ~~~;~~ D~ ~ ~~/~~rl --' ~ ~j•- L L ly /'~ l/. ELI ~' ~° (L ~ C c.~ T C j-~ L ~ `i ~o j3 ~7 k' U Df~ 5 ~~~~ ~ ~'f/LL ~/~ ~ 7U / Notice has now been given to all persons entitled thereto under Rule 5.6(a) e~eepE: Date: Signature ~~Z>%L~~iLC.K ~ ~ ~.-- Name _ ~~ ~Gl t/t~L ~~' ~C `f. ~ C'~ / ~ /tls~ Address 27j(~ ~j~LL~Uy~~ j1p~j Telephone (7~~) 2 ~j ~ ~ Z j Capacity: Personal Representative Cuunsel for personal representative (~i9-G ~ 2 v i= 3 CERTIFICATION OF NOTICE UNDER RULE 5 6(a) Name of Decedent: _ ~~~ f/~ ~/ ~y ~ rS L2f %° /I~? ~ ~~C L Date of Death: ~~ / • Z ~ ,~ G G Z Will No. 2 G(i Z ^ CJ l G C6 ~ ~j~' /ra Z / - U Z - I G,5~ Admin. No. To the Register: I certify that notice of (beneficial interest) estate acLminic ration 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 ;J'/4 /`/, 3 2 0 ~ 3 Name Address y't ~5 f o~~nicr UL G- i~ 7~ G o~ ~- ~'//i` iP~i SSiA }i~+MrS~=r=r= pr,rv~rr~ o c~ t 2 3 /Po~-~~ r r rfr~ ~ 4 Z J ay 7 5f~f~o~iivd ~ !/~ ~ / Tfl G ~~ Y ~. '~ N~ ~ ifs rYGli 1PL a T /°+ 1~P1.5G~f=/=., Til /-~ L ~ ~ %P f •`l L f'~/ ~j U .~ L/a ~(7 ~jffil4liMNv ~~/~ ~ /T~t~. ~j v~ /~ ~/j ~q I ni ~ 7 ~ i° CJ X11/GLGi+ ~' /a {P 75 ~`f=1= l~/-1 ~JL r'~7' a 2 f o tj `~fl `P ~%~n~ v (v~j- ~ T'/1' L y "iJ ~ ~ Notice has now been given to all persons entitled thereto under Rule 5.6(a).eiwepE~ J ~` Date: ~~~~ ~ G , Z ~ G '~ Signature ~/fi~~~~Gfi( ~~ ^ Address 2 3 r ~ ~3 f' L Li_~-'v~r ~z yPp ~f/tY-'/'~/S/3~ir~L- ~/-~, l7/~/ Telephone ('7~ ~) 'Z ~ ~ ,_ -7 ~ ~ c~ Capacity: y Personal Representative C'ounsei for personal representative (~i~ (i" ~ ~ G I- 3 CERTIFICATION OF NOTICE UNDER RULE 5 6(al Name of Decedent: ~~I~ y/~ ~//~ /~T 5~ ~ Date of Death: r('G ~ • 2 ~_ 2 ~ G Z /~f ~i~/c. j` j~~ ~' 2 1- C7 Z~ l o~ To the Register: I certify that notice of (beneficial interest) estate adr~nictration 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 6 R/y '3 Z c~c ~? Admin. No. Name A ress L ~`~ ~!~'LS~171? PCZiz ~ Cl / /(i,b jp~(~ ! YapSL ~r~ ~ }~~ ~lL~ F ~ 1 ~ ~~d ~ Mflh'Cr/~~ t? T lei Cj~L2% ,!' 11f ~. 2 c~ -t/`!. '7 T, ~l LI(~C~~Y Sad/ SGifaoL C~ (-_ L/`T w ~' S O S. C c L ~ i?G-~~ ~7 ? ~=/fi~~i 5 L ~? ~' , l 7~ ~ 3 Notice has now been given to all persons entitled thereto under Rule 5.6(a~.eKa~ Date: ~ «~1/ ~ U 2 G G 3 Signature Name /~'l (G !t/~ ~L ~' (C~Lt' ~i'~~~ ~!y Address `Z ~ ! ~ ~ ~ L j L, v y~ ~ (, ~/-F !~~ /S /3 ~is~ G- ~~ Telephone (7i ~ 2.3 ~ 7 ~. ( y /~ Capacity: / personal Representative Counsel for personal representative l 7tG IN RE: ESTATE OF NADYA YARTSEFF MUNCE, Deceased COURT' OF COMMON PLEAS ORPHANS' COURT DIVISION CUMBERLAND COUNTY, PENNSYLVANIA NO. 21-02-1088 PRAECIPE FOR ENTRY OF APPEARANCE Please enter my appearance as counsel to Michael P. Kerrigan in his capacity as Executor of the Estate of Nadya Yartseff Munce. MINE WALLACE & NURICK LLC By: ~~ id M. Watts, Jr., Esq. LU. No. 42232 1()0 Pine Street P.O. Box 1166 Harrisburg, PA 17108 (717) 237-5344 Dated: January 13, 2003 COMMONWEALTH OF PENNSYLVANIA REV-1162 EX111-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1 7 1 28-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT N0. CD 002219 KERRIGAN MICHAEL P 2318 BELLEVUE ROAD HARRISBURG, PA 17104 ACN ASSESSMENT AMOUNT CONTROL NUMBER fold __________ ESTATE INFORMATION: SsN: is6-3o-6735 FILE NUMBER: 2102-1088 DECEDENT NAME: MUNCE NADYA YARTSEFF DATE OF PAYMENT: 02/25/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 1 1 /28/2002 101 ~ $43,000.00 TOTAL AMOUNT PAID: REMARKS: MICHAEL P KARRIGAN CHECK#109 SEAL INITIALS: JA RECEIVED BY: DONNA M. OTTO REGISTER OF WILLS 543,000.00 DEPUTY REGISTER OF WILLS o! . ~ N' ~~ ~, ~ W ~- ~. ~ ~ g ~~ ~ ~~~ ~ -~~' -~ ~ ~~ rii m ~ ¢ ~~ ~ -~~ r~ •~~ __ --.~~. v ~J,. U p ~p 00~ Y! ~ ~. ~/ n ~~~`~ ~~~ ~~g~~ ~. ^~ I I V ~+ ~i e 0 x - ~~~ _~ ~U I~ j ~ a ~ ~M ~ LLB M =o ~,¢ =w'- ~W _~~~~ - rWcc~~ ~'' w ~ =r~UOU WN_ McNees Wallace & Nurick LLC attorneys at law LINDA M. ESHELMAN ESTATE PARALEGAL DIRECT DIAL: (717) 237-5210 E-MAIL ADDRESS: LESHELMAN@MWN.COM August 27, 2003 VIA CERTIFIED MAIL Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 RE: ESTATE OF NADYA YARTSEFF MUNCE Cumberland County File No: 2002-01088 PA Department of Revenue No: 21-02-1088 Our File: 21479-0001 c:_ r~. ~~.. Ladies and Gentlemen: Enclosed for filing in the above-referenced estate are the following documents: • Pennsylvania Inheritance Tax Return (2 originals). A tax is due on the Return of $245.82 and a check is attached in payment thereof. • Inventory (2 originals) Check for $28.00 filing fee Please date-stamp the enclosed copies and return to our office in the envelope provided. Thank you. LME/mho Enclosures Cc: Michael P. Kerrigan :~~ ~ Yours truly, 1 1 ~ ~ r ~~ Linda M. Eshelman J- Estate Paralegal 1OO PINE STREET PO Box 1166 HARRISBURG, PA 17108-1166 • TEL: 717.232.8000 FAX: 717.237.5300 WWW.MWN.COM HAZLETON, PA • STATE COLLEGE, PA • COLUMBUS, OH WASHINGTON, DC 11~/C5.- 9' REV-1500EX(6-00) OFFICIAl USE ONLY 0v COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG. PA 17128.0601 REV -1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21 02_ ~081L__ YEAR NUMBER COUNTY CODE .... Z W C W o w C DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Munce, Nadya Y. DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM.DD-YEAR) 11/28/2002 1/5/1911 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER 186-30-6735 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURIlY NUMBER w ... ~:!;(I) 0."" w"O ,,00 0"'-' '1.Ill .. ... [Z]1 D4 D6 D,. Limited Estate Original Return D 2. Supplemental Retum D 3. RemainderReturn(daleofdeathpnorto12-13-82} [] 4a. Future Interest Compromise (date of death after 12-12-82) D 5. Federal Estate Tax Return Required D 7. Decedent Maintained a Living Trust (Attach copyofTNst) -.!... 8. Total Number of Safe Deposit Boxes D 10. Spousal Poverty Credit (dale of death between 12-31-91 aOO1-1_95) D 11. Election to tax under Sec. 9113(A)jAt1acl1Sch0) Decedent Died Testate (Attach copy of Will) Litigation Proceeds Received >- Z W C Z o .. Ul Iii! 0: 8 THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS David M. Watts, Esq. FIRM NAME (If Applicable) McNees Wallace & Nurick LLC TELEPHONE NUMBER 717-237-5344 100 Pi.ne Street P.O. Box 1166 Harrisburg, PA 17108 ,. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule 0) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) Z 6. Jointly Owned Property (Schedule F) (6) 0 D Separate Billing Requested f:: :3 7 Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) ::> (Schedule Gar L) .... a: a. Total Gross Assets (total Lines 1-7) <( 0 W ,. Funeral Expenses & Administrative Costs (Schedule H) (9) ll: 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 0.0lr; - ,.......::OFFICIAL. USE ONLY '-."", 311,407.31 0.00 0.00 35,712.69 0.00 i'.J 0.00 347,120.00 (a) 22,058.89 667.93 (11) 22 ,726. 82 324,393.18 5,000.00 12 Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) (12) (13) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPUCABLE RATES 15. Amount of Line 14 taxable at the spousal tax 0.00 z rate, or transfers under See. 9116 (a){1.2) 0 ;: 16. Amount of Line 14 taxable at lineal rate 0.00 ... ... ::> 80,000.00 .. 17. Amount of Line 14 taxable at sibling rate ::E 0 239,393.18 0 18. Amount of Line 14 taxable at collateral rate )( ... Tax Due ... 19. (14) 319,393.18 (19) 0.00 0.00 9,600.00 35,908.98 45,508.98 x,OO_(15) x.04~(16) x .12 (17) x.15 (18) 20. o CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 2W46451.000 Decedent's Complete Addrel STREET ADDRESS 1700 Market Street CITY ! STATE I ZJp Camn Hill PA Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 45,508.98 0.00 43,000.00 2,263.16 3. InteresUPenalty jf applicable D. Interest E. Penalty Total Credits (A + 8 + C) (2) 45,263.16 0.00 0.00 Total interest/Penalty (D + E) (3) 0.00 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) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 245.82 A. Enter the interest on the tax due. (SA) 0.00 B. Enter the total of Line 5 + SA. (58) 245.82 AGENT PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS No [X] [X] [X] [X] IRJ IRJ contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. [Xl D IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FilE IT AS PART OF THE RETURN. Under penalties of perjury, I declare at I have examined this return, induding accompanying SChedules and statements, and to the best of my knowledge and belief, it is true. correct and complete Declaration of preparer other than e personal representative is based on ali information of which prepararhasanyk.nowledge N ISLE FOR FILING RETIJRN 1. Did decedent make a transfer and: a. retain the use or income of the property transferred; . . . . . . . . . . . . . . . b. retain the right to designate who shall use the property transferred or its income; . c. retain a reversionary interest; or ........................ d. receive the promise for life of either payments, benefits or care? . . . . . . . . . 2. If death occurred after December 12, 1962, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which Yes D D D D D D PA 17108 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. ~ 9916 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. S 9116 (a) (1.1) (ii)} The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax retum are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to orforthe use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. S 9116(a){1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9 9116(1.2) [72 P.S. 9 9116(a)(1 )]. The t,ax rate imposed on the net value of transfers to orforthe use of the decedent's siblings is 12% (72 P.S. S 9116(a)(1.3)J. A sibling IS defined, underSeclion 9102, as an indiVIdual who has at least one parent in common with the decedent, whether by blood or adoption. 2W46461.000 REV-1503 EX+ (1.97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF Munce, Nadya Y. FILE NUMBER 21-02-1088 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER CESCRIPTION VALUE AT DATE OF DEATH 145,261.05 1. THE FOLLOWING ASSETS (ITEMS #1 TO #12) WERE HELD IN DECEDENT'S MERRILL LYNCH BROKERAGE ACCOUNT NO. 872-28113; SEE COPY OF NOVEMBER 2002 ACCOUNT STATEMENT ATTACHED: CMA Money Fund Accrued Dividend 134.07 2 600 shares Ford Motor Co. Cap Tr. I, 9.0%, 12/31/2025 15,144.00 Accrued Interest 281.91 328 shares AT&T W~reless Serv~ces @ $7.565/share 211.82 417.8 shares AT&T Corp. @ $27.9475/share 497.47 (Fractional shares held as result of AT&T 5 to 1 reverse split. Cash received for fractional shares after decedent's death) 5200 shares Amer. Elec. Pwr. @ $28.4575/share 5,691.50 Accrued Dividend: 120.00 Record Date: 11/8/2002 Payable Date: 12/10/2002 628.48 shares Comcast Corp., Cl. A @ 24.1225/share 687.01 (Fractional shares held as result of AT&T/Comcast spinoff. Cash received for fractional shares after decedent's death) 7 1200 shares Mellon F~nanc~al Corp. @ $3D.15/share 36,180.00 8 1000 shares Wachov~a Corp. @ $35.3275/share 35,327.50 9346 shares ML Global A1locat~on D @ 11.91/share 4,120.86 101,720 shares ML Global Allocat~on B @ 11.64/share 20,020.80 Total from continuation pages.... 2W4S963.000 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 47,729.32 311,407.31 Estate of: Munce, Nadya Y. Page 2 21-02-1088 Schedule B -- Stocks & Bonds Item No. Description Value at Date of Death 11 4926.462 shares ML Senior Floating Rate Fund @ 7.87/share 38,771.26 Accrued Dividend 16.81 12 40.7561 shares Muniyield Penn Insured Fund @ 14.38/share 586.07 13 178.32 shares Wells Fargo @ $46.575/share 8,305.25 Accrued Dividend: 49.93 Record Date: 11/8/2002 Payable Date: 12/1/2002 TOTAL. (Carry forward to main schedule) . . . . . . 47,729.32 REV.1508 EX + (1-97) COMMONlNEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISt,;, PERSONAL PROPERTY ESTATE OF Munce, Nadya Y. FILE NUMBER 21-02-1088 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jolntly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTlON 1. Al1f~rst Bank Relat~onsh~p Check~ng Account No. 0062273396; See attached bank letter VALUE AT DATE OF DEATH 7,673.44 2 Ladies Antique Platinum Diamond Ring; See attached appraisal 3,650.00 *Note, all other personal property was distributed more than 1 year prior to death 3 Capital Blue Cross - Prescription Refunds 94.55 4 Highmark Insurance - Refund 512.16 5 ManorCare - Refund 328.88 6 MedcoHealth - Refund 90.12 7 Merrill Lynch Individual Retirement Account No. 872-70100; IRA payable to Decedent's Estate. The IRA held the following assets at the decedent's death: (see attached copy of November 2002 account statement) 23,363.54 298.156 shs. ML Global Allocat~on D @ 11.91/share $ 3,551. 04 .1820 shs. ML Global Allocat~on B @ 11.64/share $ 2.12 1053.696 shs. ML Natural Resources Trust D @ 18.80/share $19,809.48 Merrill Lynch Retirement Money Market $ .90 2W46AD2.000 TOTAL (Also enter on line 5. RecaDitulation) $ (If more space is needed, insert additional sheets of the same size) 35,712.69 REV-1511 EX+(1-97} SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONVIJEAL TH OF PENNSYLVANIA IN-IERITANCETAX RETURN RESIDENT DECEDENT ESTATE OF Munce I Nadya Y. FILE NUMBER 21-02-1088 Debts of decedent must be renorted on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1,125.00 1. Gilbert L. Bailey Funeral Home 2 Clergy Fee 100.00 B. ADMINISTRATIVE COSTS: 13,400.00 1. Personal Representative's Commissions Name of Personal Representative(s) Michael P. Kerrigan Social Security Number(s) I EIN Number of Personal Representative(s) Street Address 2318 Bellevue Road City Harrisburg State PA Zip 17104 Year(s) Commission Paid: 2003 2. Attorney Fees Name: McNees Wallace & Nurick LLC 6,500.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 0.00 Claimant Street Address CII)> State Zip Relationship of Claimant to Decedent 4. Probate Fees 351.00 5. Accountant's Fees 0.00 6. Tax Return Preparer's Fees 0.00 7. Cumberland County Register of Wills - Filing Fee re 28.00 PA Inheritance Tax Return and Inventory 8 Cumberland Law Journal - Legal Advertising 75.00 9 Joseph A. Rosi Inc. - Jewelry Appraisal 79.50 10 McNees Wallace & Nurick LLC - Costs Advanced as 40.60 follows: Duplicating $21.00 TotaL ~rom cont~nuat~on pages.... .:>,,~. f~ TOTAL (Also enter on line 9, Recapitulation) $ 22,058.89 2W46AG2.000 (If more space is needed, insert addJtional sheets of same size) Estate of: Munce, Nadya Y. Schedule H, Part B -- Administrative Costs Item No. Description 10 Long Distance Telephone Postage Short Certificate Cert~f~ed Copy of W~ll (decedent's husband) 1.80 9.30 3.00 5.50 11 MdNees Wallace & Nurick LLC - Reserve for closing costs re duplicating, postage, etc. 12 Merrill Lynch - Wire Transfer Fees 13 Merr~ll Lynch - CMA Annual Fee 14 The Patriot-News - Legal Advertising TOTAL. (Carry forward to main schedule) Page 2 21-02-1088 Amount 75.00 60.00 125.00 99.79 359.79 REV.1512 EX" (1-97) COMMON\lVEAL TH OF PENNSYLVANIA IfII-lERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Munce, Nadya Y. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FilE NUMBER 21-02-1088 Include un reimbursed medical eXDenses. ITEM NUMBER DESCRIPTION AMOUNT 1. Allfirst Bank Checking Account death Outstanding Check at date cf 206.18 2 Dopplar Diagnostic Inc. - Balance Due 23.25 3 East Pennsboro Ambulance Service - Balance Due 120.00 4 Holy Spirit Hospital - Balance Due 81.60 5 MObile X-Ray Imaging Inc. - Balance Due 26.90 6 PA Department of Revenue - Tax Due re 2002 Individual Income Tax Return 210.00 2W46AH2.000 TOTAL (Also enter on line 10, Recaoitulation) $ (If more space is needed, insert additional sheets of the same size) 667.93 REV-1513 EX+ (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF M,'nce N~dua Y. NUMBER I. NAME ANO ADDRESS DF PERSON(S) RECEMNG PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (al (1.2)) Pauletto, Ornella Jartsef Via Parine 78 21047 Saronna (Varise) Italy 1. 2 Olivetti, Marussia Y. Via Del Fondo 221 A 05022 Amelia (tr) Italy 3 Iartseff, Gabriella Via San Francesco 10 21047 Saronno (Varese) Italy 4 Iartseff, Giancarlo Via San Francesco 10 21047 Saronno VA Italy FILE NUMBER 21-02-1088 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Niece Sister Niece Nephew AMOUNT OR SHARE OF ESTATE 26,667.00 80,000.00 26,667.00 26,667.00 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE OISTRIBUTIONS: A SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. Dickinson School of Law Carlisle, Pennsylvania 2W46AI1.000 TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET (If more space IS needed, Insert additional sheets of the same size) 5,000.00 $ 5,000.00 Estate of: Munce, Nadya Y. Schedule J Part 1 -- Beneficiaries Item No. Name and Address of Person(s) receiving property 3,650.00 5 Malinak, Gloria 25 Scarsdale Drive Camp Hill, PA 17011 6 Dwight, Alice 250 E. Crestwood Drive Camp Hill, PA 17011 7 DeGaimo, Valery C. 75 Glen Road Wormleysburg, PA 17043 8 Scotshlas, Marie 56 Burd Drive Camp Hill, PA 17011 9 Rosetti, Mildred 99 Hillside Circle Camp Hill, PA 17011 10 Margaret & Kenneth Dickey 14 S. 29th Street Camp Hill, PA 17011-4515 Relationship Friend of Decedent Friend of Decedent Friend of Decedent Friend of Decedent Friend of Decedent Friends of Decedent Page 2 21-02-1088 Amount or Share of Estate 20,000.00 20,000.00 80,742.18 20,000.00 15,000.00 STATUS REPORT UNDER RULE 6.12 Name of Decedent: NADYA Y. MUNCE Date of Death: November 28, 2002 Will No. Admin No. 21-02-1088 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 X No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: account is: 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 X The separate Orphans' Court No. (if any) for the personal representative's interest? Did the personal representative state an account informally to the parties in Yes X No 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: July 14, 2004 David M. Wa~'ts, ;Jr., Esq. McNees Wallace & Nurick 100 Pine St., P.O. Box 1166 Harrisburg, PA 17108 (717) 237-5344 -~ . ~ ..,.. ..... "" "' "*",..,a~ac,,~,: Counsel for Personal '-'-- - ' ':r~uuresunLauve ESTATE OF NADYA Y. MUNCE PENNSYLVANIA INHERITANCE TAX RETURN- TABLE OF CONTENTS (EXHIBITS) A. Miscellaneous Documents 1. 2. Table of Contents - Exhibits Copy - Letters Testamentary issued by Cumberland County Register of Wills to Michael P. Kerrigan, and copy of decedent's will dated October 26, 1993 Pennsylvania Department of Revenue - Official Receipt (3 month inheritance tax payment Copy - Safe Deposit Box Inventory , 3. 4. B. Schedule B - Stocks and Bonds (Schedule B); Copy of Decedent's Merrill Lynch November 2002 account statement C. Schedule E - Cash, Bank Deposits & Misc. Personal Property 1 Allfirst Bank (Item 1) 2. Jewelry Appraisal (Item 2) 3. Merrill Lynch (Item 7) - Copy of November 2002 statement STATE OF PENNSYLVANIA COUNTY OF CUMBERLAND SHORT CERTIFICATE I, MARY C. LEWIS Register for che Probate of Wills and Granting Letters of Administration &c. in and for said County of CUMBERLAND the 4th day of do hereby certify December that on . A.D" Two Thousand and Two, Letters TESTAMENTARY in common form were granted by the Register of said County, on the estate of MUNCE NADYA YARTSEFF (LAbl, tlK~lf MIUULbj , late of CAMP HILL BOROUGH In said county, deceased, to KERRIGAN MICBAEL P \LA~l, "lK~L, M~UULn) and that same has not since been revoked. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of said office at CARLISLE, PEG~SYLVANIA, this 4th day of December A.D., Two Thousand and Two. File No. 2002-01088 PA File No. 21-02-1088 t:{ Date of Death 11/28/2002 /L( ff-;71--,,"w.:~ S.S. # 186-30-6735 , '~ '7 -/ .,<::;ZG. ..... . ;0: W/CJ-' / ..7:::... ~2{-"dL Reglster "VY?: ~ -' /~~.a7 NOT VALID WITHOUT ORIGINAL SIGNATURE AND IMPRESSED SEAL 11/29/2002 11:34 717Lo41449 MIKE KERRIGA~ LAST WILL AND TESTAMENT OF NADYA YARTSEFF MUNCE PAGE 01 , \" ~\Y \ . ,-y"" ./ ('f' " \ .,u?-' 7'><:l' " I, NADYA YARTSEFF MUNCE, of Cumberland County, Pennsylvania, deolare this to be my will and revoke all prior Wills and Codicils. FIRST: (a) I give my Russian Ikons, Russian religious Objects and all other tangible personal property of Russian origin owned by me at my death, and all insurance policies on said property to such of GLORIA MALINIAK. (b) I give my diamond ring, which had belonged to Edward's Mother, my Father's gold watch, and all of my silverware to GLORIA MALINIAK, if she survives me. (c) I direct my Exeoutor tc sell the balance of tangible personal property owned by me at my death and to add the net proceeds thereof to my residuary estate passing under Paragraph TENTH. r~ , SECOND: I give the sum of Fifteen Thousand Dollars ($15,000) in equal shares to suoh of my friendS, MARGARET DICKEY and KENNETH DICKEY, as survive me by thirty days or, if neither of them so survive me, to such of their descendants as so survive me, per stirpes. THIRD: I give the sum of Twenty Thousand Dollars ($20,000) to my friend, MILDRED ROSETTI, if she survives me by thirty days or, if she fails so to survive me, to such of her descendants as so survive me, per stirpes. FOURTH: I give the sum of Twenty Thousand Dollars ($20,000) to my friend, MARIE SCOTCHLAS, if she survives me by thirty days or, if she fails so to survive me, to such of her descendants as so survive me, per stirpes. FIFTH: I give the sum of Twenty Thousand Dollars ($20,000) to my friend, VALERY COOK, if she survives me by thirty days or, if she fails so to survive me, to suoh of her descendants as so survive me, per stirpes. Post-It'" brand fax transmittal memO 7871 VID W"T1!> e-;Q ..m /1/ t,", o. ~ pi, 0."7-10 "7'-', ox, .... "2.-~ 7 - ;300 SL\Y . ~<:.. ,,~ \\' c/o .J)) '",'.~., ,) , ,<'[r 11/29/2BB2 11:34 71 72341449 MIKE KERRIGA" PAGE B2 SIXTH: I give the sum of Twenty Thousand Dollars ($20,000) to my friend, ALICE DWIGHT, if she survives me by thirty days or, if she fails so to survive me/ to such of her descendants as so survive me, per stirpes. SEVENTH: I give the sum of Eighty Thousand Dollars ($80,000) to PIERA YARTSEFF of Saronno, Varese, Italy, if she survives me by~ thirty days or / if she failo:; to so survive me, to such of her descendants as so survive me, per stirpes. EIGHTH: I give the sum of Eighty Thousand Dollars ($ao,OOo) to MARUSSIA YARTSEFF OLIVETTI of Residence Olgiata Golf, Largo Dell 01giata 15, 00123 Rome, Italy, if she survives me by thirty days or, if she fails so to survive me/ to such of her dascendants as so survive me, per stirpes. c-. ,-'. ~ NINTH: I give the sum of Five Thousand Dollars ($5,000) to the DICKINSON SCHOOL OF LAW, carlisle, PA, in memory of my late husband, Thomas Edward Munoe. ..-\ -~ ... TENTH: I give the residue of my estate to my friend MARIE SCOTCHLAS, if she survives me by thirty days or, if she fails so to survive me/ to such of her descendants as so survive me, per stirpes. ELEVENTH: All death taxes (and interest and penalties thereon) imposed upon any property passing under my will and upon proceeds of insurance on my life and other estate expenses shall be paid out of my residuary estate. In the event that my residuary estate is insuffioient to pay all such taxes and expenses, the bequests made in paragraphs SECOND through NINTH shall be reduced pro-rata so as to preservs the same proportion of bequest. TWELFTH: addition to distributed: (a) To retain any real or personal property in the form in whioh it is received. (b) To sell at public or private sale for cash and/or credit, to exohange, and to lease for any period of time, any real or personal property and to give options for such sales, exchanges, or leases. (c) To purchase all forms of property, including but not limited to stooks, bonds, notes and other securities, common trust funds and real estate, or any variety of real or personal property, without being confined to so-called legal investments and without regard for the principle of diversification. My Executor shall have the following powers in those conferred by law until all property is - 2 - 11/29/2BB2 11:34 7172341449 MIKE KERRIGAN PAGE B3 (d) To purchase securities at a premium or discount and to charge such premium or credit such discount to principal or income. (e) To exercise any option arising from the ownership of any investment; to join in any recapitalization, merger, reorganization, liqUidation, dissolution, consolidation or voting trust plan affecting any investment; to delegate powers with respect thereto; to deposit securities under agreements and pay~ assessments; to subscribe for stock and bond privileges and generally to exercise all rights of security holders. (f) To hold property unregistered or in the name of the nominee. (g) To mortgage, divide, alter, repair and improve real property and generally to exercise all rights of real estate ownerShip. (h) To distribute in cash, in kind, or partly in each, and to cause any share to be composed of cash, property or undivided fractional shares in property different in kind from any other share. (i) To compromise claims by or against my estate without order of court or consent of any party in interest. (j) To borrow money and to pledge any real or personal property as security for the repayment thereof. (k) with respect to the principal share vesting in a beneficiary who is a minor or is otherwise incapacitated, to hold the share during his or her incapacity; to apply so much of the "--'.-'"income and principal as my Executor deellUll advisable for such r ,/ beneficiary's benefit for any reason, without considering other funds available to him or her; ancl to deliver the balance of principal and income to the beneficiary at such time as he or she gains capacity; in addition, at any time to pay the entire share to the surviving parent of the minor as natural guardian or to the guardian of the person or the estate of the minor or incapacitated beneficiary to hold for his or her benefit. (l) To employ legal counsel, accountants, investment counsel, or any bank or trust company to perform the services of agent or custodian or to aid in the distribution of my estate at the expense of my estate or the trust or trusts which my executor may deem necessary to create hereunder for which such services are performed and to carry or register investments in the name of the nominee of such agent or custodian. The expenses and charges of such legal counsel, accountants, investment counsel, or bank or trust company shall be charged against principal or income or partly against each as my Executor may determine. ~ "~ c CO' c~-- ~~- THIRTEENTH: include all genders require. The words "Executor" when used herein shall and the singular and plural as the context may - 3 - 11/29/2002 11:34 7172341449 MIKE KERRIGAN PAGE 04 FOURTEENTH: (al I appoint MICHAEL P. KERRIGAN Executor. If he fails to qualify or ceases to act for any reason, I appoint PENNSYLVANIA NATIONAL BANK Executor in his place. (b) My Executor shall not be required to post security in any jurisdiction. My Executor shall receive compensation for services hereunder in accordance with the Schedule of Fees in effect from time to time during the period in which servioes are performed. Executed (J cTv 13 ct€.. 2-(", I/O'; " / ( tt 1.:\ "\C;( U I 1993. ,. 1\ \f \. .. /1cJV'L, \"/>-"" ~\ 01t.V'1.4sBALl : 1 / ,J i'.:> SIGNED BY NADYA YARTSEFF MUNCE as her Will, who at her request, in her presence and in the other have signed as witnesses: ,'-, ) /~\/, ,../, -../ ), {/ ~", ,// -'. \,./'I///U . ---~VU_)!_.lI!7 /IJ vU, I Address QX:c7U-<-- rS.~ 1rA2/M-fi ?J!. 7&X.I/J-W, ( , in our presence, presence of each '-1'1CJ~ r::. TI'?INOt.-"- K?.liJ. /J.,/<i!.UtliNILsi3l11e0, (J~ <-It) C'~- f3. TIt'INl><C. Address 1\.1~C/-H'NIc; ,8 ~/ti?c;..., Address - 4 - I.{C?P5- f';. Trl:INPttt 1'!l!-U+kMlr s f>'1/'i1c.. , IfJp P/I y,;.'f) f'A' 11/29/2002 11:34 7172341449 ~IIKE KERRIGAN PAGE 05 ACKNOWLEDGEMENT Commonwealth of Pennsylvania county of C ClhfiJ &/'" ~OI 55 I, NADYA YARTSEFF MUNCE, testatrix, whose name is signed to the attaohed or foregoing instrument, having been duly qualified~ according to law, do hereby aoknoWledge that I signed and executed the instrument as my last will and Testament; that I signed i willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. !(iVt lVNLY_ Sworn or affirmed to and acknowledged before me, by NADYA YARTSEFF MUNCE, the testatrix, this .;1."~ day of 0 ~ 1993" --1f' ad~ /t. J!l.i. '1--- Notary PUblic ..."" .. AFFIDAVIT -- ~1o._.Ni:!lW\'NlIa ~llIII4>I*1CcUwv uvco.;..t I i C' 1~.Uy23.1_ .''''.~ .' .~ ~. -... ~ '. commobwealth of Pennsylvania county of lV,., hIt" 14M'/' 55 We, the undersigned, the witnesses whose names are signed to the attaohed or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw testatrix sign and execute the instrument as her last will and Testament; that she signed willingly and that ahe executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the testatrix signed the said will as witnesses; and that to the best of our knowledge the testatrix was at that time 18 or more years of age, of sound mind ~~d ~nder no constr~nt or u~due influence, 'J I j~ u0j I /;1 ~'v~u.,e /j I--8-f<-f:).... tf",\~ f'::);vvLl~~ tI_ ' Sworn or affirmed to and aubscribed to before me by R;Q$€ 13'-rKJ,~1n1. fU.ilJf.a:rr. Go. W~bb , and fYlAJ!,#IIU:T' H. -STJl.<'Il.t., witnesses, this ~-.lof o ct;;;b&- , 1993, ~~;"~ ~.~-- . Notary Publ c /117h,T ~~ s<--I:ilu.~", '- / " _SolI ~"""'*-'. Ni:!lW\''''' ~OIl.IlI*>CcUwv MyCQ...._. E>Ifto~123.1_ ..-- ""..,..." ....._~~. COMMONWEALTH OF PENNSYLVANIA DEPARTMECJT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT,280601 HM,RISBURG, PA ; 7128-0601 RE\/-1162 EXI' 1-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT I<ERRIGAN MICHAEL P 2318 BEllEVUE ROAD HARRISBURG, PA 17104 __n__n f~ld ESTATE INFORMATION: SSN: 186-30-6735 FILE NUMBER: 2102-1088 DECEDENT NAME: MUNCE NADY A Y ARTSEFF DATE OF PAYMENT: 02/25/2003 POSTMARK DATE: 0010010000 COUNTY: CUMBERLAND DATE OF DEATH: 11/28/2002 NO. CD 002219 , ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $43,000.00 I I I ! I , I , , I I TOTAL AMOUNT PAID: REMARKS: MICHAEL P KARRIGAN CHECK#109 SEAL INITIALS: JA RECEIVED BY: T AXPA YER $43,000,00 DONNA M. OTTO DEPUTY REGISTER OF WilLS - SAFE DEPOSIT BOX INVENTORY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT 280601 HARRISBURG. PA 17128.0601 Please Print or Type MUST BE COMPLETED BY REPRESENTATIVE OF FINANCIAL INSTITUTION WHERE SAFE DEPOSIT BOX IS LOCATED AND RETURNED TO ABOVE ADDRESS COUNTY CODE FILE NUMBER SOCIAL SECURITY OR gr./.TI' SCRTlflel"\l.... l'llj'~'QER 1..-1 z.. (JO"2- - 010 '?Set 1"50 30 &73- 5- DECEDENT'S NAME (LAST, FIRST, MIDDLE) ,V,I1NCi!- Nil-D' A v A-;eT'se:t:;= DATE OF DEATH IYClI/, ~ '.i'" L OC ~ ADDRESS OF DECEDENT (STREET) /700 M1I1?lIl!-r 7(" cltfV! fiid..- NAME AND ADDRESS OF PERSON REQUESTING THE OPENING OF THE SAFE DEPOSIT BOX (NAME) ('11 (c Nit t::t- (CITY) /j (STATE) (ZIP CODE) / 70,'; ,Q ! . (STREET NAME) 2 ~ 1"'15 [36l--ll?l/l4tE NAME, ADDRESS AND RELATIONSHIP (IF ANY) TO DECEDENT, OF PERSON(S) PRESENT AT THE BOX OPENING a. (NAME) , (RELATIONSHIP) IV!! Cfft1 f3 '-- r irE if If leV}- iy c;XJ!3;<.- Vl rc ,~ (STREET NAME) (CITY) (STATE) "2. ." IY i) t3t.t [!.v If IE- If P. Ht1If1Ie/9;.trH'6 f',4, b. (NAME) (RELATIONSHIP) (CITY) If /i Iflf ( 93 '1 ff 0- (STATE) P/t (ZIP CODE) 17/0 'l' (ZIP CODE) (7/o~r (STREET NAME) (CITY) (STATE) (ZIP CODE) c. (NAME) (RELAT!ONSHIP) (STREET NAME) (CITY) (STATE) (ZIP CODE) NAME AND ADDRESS OF FINANCIAL INSTITUT10N WHERE THE SAFE DEPOSIT BOX IS LOCATED (NAME) ,4-u 1::/& 5- T (STREET NAME) ~o .~ /VI/tlfJ,lGr I NAME OF PERSON MAKING LAST ENTRY hit-!<lIC! 'Sc0 Tct-nII- .5 r~ ~ Ii , DATE OF CONTRACT TO RENT BOX NUMBER OF BOX Fel5 ( If., fC. -",,3 NAME AND ADDRESS OF PERSON(S) HAVING ACCESS TO BOX a. (NAME) Mfttiff E (STREET ADDRESS) '7'(" BWf<'l> (CITY) ,,..\SX'TE) C/jK?f'/ HIi-l- Yr' NAME AND TITLE OF EMPLOYEE TAKING THE INVENTORY ,----' tnc;iSCl<j K. C-ha.ydscr-n rSI+ WAS A WILL IN THE BOX? 0 YES 1St NO If yes, a. Date of will: b. Name and address of personal representative, if named In the will (NAME) L~ .// - (CITY) (STATE) [1f111}4 /ili-L, p/-1 DATE AND TIME OF LAST ENTRY ocT. q. I.rrq<6 TITLE UNDER WHICH BOX IS REQUESTED "'-;(t:c Vi TOr'? (ZIP CODE) ; /0 II 10.' 3& Aft., (ZIP CODE) (70 I! b. (NAME) f/,4.0Y/9 (STREET ADDRESS) 110 CJ M.1If'.A!6T (CITY) c./ft/.1P HIU l/..ftf,4,/c I:; '?Ci/Tflt'/j ) p,e . 77, (STATE) y.J"q (ZIP CODE) 170 !! (STREET NAME) (CITY) (STATE) (ZIP CODE) c. Name and address of attorney, if any (NAME) (STREET NAME) (CITY) (STATE) (ZIP CODE) INSTRUCTIONS ! (1) Cash: Report total only. (2) Stocks: List in detail every common or preferred certificate, warrant or other rights found In box. Stocks are to be designated by name of company, certificate number, date of certificate, name in wllich stOCK \s registered, and number of shares and class of stock. (3) Obligations of U.S. Government: Number of items, date of issue, face value, names In whlch registered and type of ownership, Le., jointly held, payable on death, etc. (4) Bonds: Designate by name, amount, serial number, or ather designation. (Bearer Bonds) I (5) Bank and Savings and Loan Passbooks: State name of depositor, number of book, last date appearing in book, name of bank and branch, and balance. (6) Jewelry, Coins, Stamps, Manuscripts, etc: List and describe as fully as possible. . (7) Deeds, Mortgages, Current Insurance Policies or other evidences of indebtedness: List and describe as fully as possible. (8) All other contents. ITEM ITEM DESCRIPTION NO. G fflC- , , SAl - DEPOSIT BOX IN\ ~NTORY t""dye UI I 0: o [+-1 t2 M hfRltt.1t /ifl/i IPIPtf(Je U Clbil6tC- Ciff<:!riHC/I-TC- ( '1 9; I fJft '7 S jOt if' 1"0 :, , q:! H If TV/Ie lkl ';>A TIc,,,! -', ~ R T,.'::rc/j/,'/ (if t,-., (/'" ~ ') i .) I C ISO L f ..- I i ./ - ./ --, (./y C, CCll'-l "- L, 8 ( .. If'I 'ty C/fl'f' 0 I , ;' I ! I I I I I I CERTIFY UNDER PENALTY OF PERJURr ~J THE ABOVE RECORD IS I PERSON RECEIVING COP~ I CORRECT AND COMPl.ETE TO THE BEST MY KNOWLEDGE AND BELIEF. SAFE DEPOSIT BOX INVEN RY: Sl~~ .,/ ;1' f17~A<. - n~URE / J17L ~~ I PRINT NAME {J ./ PRINT NAME AND CHECK APPROP~~,BOX BELOW: ! , "- Z. fY I EL . .'" " i , ,V!IUtf/"J:;f_ J r PRINT TITLE 1'r-rr~rlNtF, " / f( bl?;<> IV-It DATE I/tO/o '3 ,MfC.!JtIU-- f' CHECK APPROPRIATE BOX: t;;1P /f16/t/Y ~xecutor(lriX) o Administralon'lrixl o E.~\all!! Reprellentatlve 0 Jolnl owner of safe deposit box NOTE: Attach additional 8'/," x 11" sheet(s) if necessary or use duplicates of this page of form. II 1111 II 11111111111 I Ilfllll IIIllnllI 1111 III II III l j~' . al1ed 3:JNrllI'j ItAGltll'j Olt, tl ~b ,.~" H.So..llB 'oN }lI110:J3\:f 00/601.. OJ. 00/.0/.. POP0d lllaUI8j1:n S ~~ I d ~'?{)S\ 0 %LI'. <; %.C l 90. 9hl L pU3-JeaA snol^aJd %L6. 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IIUnllsn!PV , 90"l 09 % PlaiA aouelea a:>uBIBS jUaJJnO j!Sodaa aOBJaAV ou!uado SI!qaa lelo.! 60',BI'OE 09'0'" Sj!paJO lelo.! 1I0!ldposaa ~lpn;)as Al!luenb % Pla!A luaJJno awo::m I lenuuv palewlls3 jsaJaju\ panJ:>:>V pajew!ls3 D!JDJ1.lDd 1113.l.ln;) %, lO'O afiejUeApv DlI!~Ues 111111Blo.! \fSn 'IUB8 tPllAl wuaL^J %l 00'0 UOljdp:>saa Iuno:>:>" AauolIII A.teUlUlns lsa.lall1/ usodaa lJU2fl EB'910',~ O'J"9E6'~ f6' 661>' "11 SjunO:l:lV AauolIII 'lI llse:) a:>ue\es DUISOI:J BOi]L"090'5L 51!qaO y SI!paJO IaN sjuno:>:>V Aallow 'lI llse:> a:>ueles DU!UadO juawajejS Sill.! AJewwns Al!A!l"\1 A.l2WUms MO/:lLJS2;) lL"ElS'611l HoaL. tl1,'11 Z~.tlZ9'l lE'l2tJ'HI 0~"'00 OO'2lL'f/ Ja~,o S)pa4::> VV'J::> 5JH :)!UOJlOaI3 SleMeJpll1!M s8se4::.l.lnd 00'69~'f 60'9U'9 00'000'00 09'00' J6~10 SJJ.l 3!UOJ1:)813 p<M!a:J8t! spun;j awo~UI sales 6Iea-Oj-JBa^ IU6wal"IS S!4.1 Sl!qaO aj"O-Oj-Jea^ IUawal"jS SIll.! Sj!paJO aje(]-oj-J"a^ ~ l.Nflo:nv @ifIM:J , . I 0 "~_ ' , ~- r ,<". - r;- . C , .,. 110114'1 mUgMl ~ ~ . L ~ , I,,, _ eMir ACCOUNT ~ ~ Equity Weighting by Economic Sector ,,,, '<, o COn_5Ulner Cyclic<1ls E. Capital Goods - leclll1oloq\' r - C?lpit<ll C:;oods . ItHlustrjrll o'y" 1 ~;,:, ()'j~ G - Energy 11 - Ba5;~: Inrlu::,tT ies I - IIi:msport<ltiol1 0% 0% og;;, J - Utilities K . Unassigned 7% A - Fin<1l1cials 8 ~ Servir::cs C - COllsurnet Staples 91'1;' O"/~) [J';';, Current Portfolio Adjust/Unit Total Estimat".d Estimated Unrealized Estimated Current Date Cost Cost Markel Market Gain or Annual Yield Quantity Security Description Symbol Sector Acquired Basis Basis Price Value (Loss) Income % Eo,.;fjes ,/ 28 ** AT AND T WIRELESS svcs AWE (E) N/A N/A N/A 7.55 211 N/A in ** AT&T COHP T (E) N/A N/A N/A 28.04 1.176 N/A 200 ** AMN ELEC PO\,ER CO " AEP (.1) N/A N/A N/A 28,/12 5,68" N/A 1180 8.44 28 ** Cor1CAST cOHr NEW Cl. A CI~CSA I B ) N/A N/A N/A 23.4'1 656 N/A 1 ~20() ** MELLON rINANCIAl. CORP HEL (A) 02/15/95 9.55 11,'161 30.fI') 36,060 211,598 623 1.73 1,000 *" HACIIOVIA COHP NEH WB (A) 07/05/00 26.20 26,208 35.15 35,150 8,941 1,039 2.95 Total Equities 37,669 78,238 33,539 2,143 2.74 Current Portfolio Total Cumulative Total Estimated Estimated Unrealized Estimated Current Client Investment Cost Market Market Gain or Annual Yield Quantity Security Description Investment Return Basis Price Value (Loss) Income % = .. M, al Funds and Defined Asset Funds Equity Funds J48 ML Gl.OBAl. Al.LOCATION 0 \. $512 670 11. 93 572 (91,) 298 Ml. GLOBAL ALLOCATION 0 N/A 11.93 3,555 N/A INll IAL PllRCIIASE: REINV V 1 ,720 ML GLOBAL ALLOCATION B $12,871, $7,21'9 23, 54~ 11.70 20,124 (3,1'11 ) INITIAL PllRCIIASE: 12/16/96 Total Equity Funds $7.821 2~', 216 24,251 (3,505) FAO MADYA MUNCE 1111111111111111111111111111111111111111111111111 + PaIr Statement Period Account No. ~~~"I; 7', "l n 7 ')",!(~1 'n~' TO 1"l1?QlO' R7??131'l1 n1SD?-i 111r,1 ~'-d;Q011~~-;: CMJr ACCOUNT Current Portfolio Total Client Investment Cumulative Investment Return ~ Quantity Security Description Mutual Funds and Defined Asset Funds Fixed Income Funds 2,723 2,203 HL SENIOR FLOATING RT FO ML SENIOR fLOATING Rf fO (.4620 FRACTIONAL SI/ARE) INITIAL PURCI/ASE: REINY $21,430 ./ 40 MUNIYIELO PENN INSU FO ( .7561 fRACT 10NAL SHARE I INITIAL PURCHASE: REINV $576 Tota ed Income Funds $22,006 Total Funds $29,827 TOTAL CLIENT INVESTMENT: Cost of shares directly purctlased and still held. Does not Include shares purchased through r"etnvestment CUMULATIVE INVESTMENT RETURN: Estimated Market Value minus Total Client Investment. Cumulative Investment Return is the capita! appreciation (deprecIation) 01 all shares purchased, Including shares purchased through reinvestment. Total of Long Portfolio * - Excludes NfA Items Monthly Activity Date Transaction Description A1&1 CORP COH A 1&1 CORP COMCAST CORP NE\I CL A HOLDING 89.0000 PAID BY AT & r CORP ML SENIOR FLOATING RT FO AGENT AS OF 11/25/02 REINY AMOUNT $221.06 REINY PRIGE $7.83 qUANTITY 80r 28.2320 Quantity Secv-'~., Transactions 19 Exchange 11/19 Exchange 11/22 Stock Oividend -89 17 28 11/26 Divd Reinv 28 El FAO MADYA MUNCE PaQ.e 4 of 7 Account No. 872-28113 Statement Period 11/01/02 TO 11/29/02 0029414 ""'"""'" -. - Total Cost Basis Estimated Market Price Estimated Market Value Unrealized Gain or (Loss) Estimated Annual Income Current Yield % 26,200 7.87 21,430 (4,701) 1,249 5.83 NIA 7.87 11,337 N/A 1 ~O11 5.83 NIA 7.87 3 N/A 5.83 555 l'Lll2 576 20 40 6.98 N/A 14./'2 10 N/A 6.98 26,756 39,358 (4,681) 2,302 5.85 50,972 63,610 (6,186) 2,302 3_62 UNREALIZED GAIf~ or (LOSS): Estimated Market Value minus Totar Cost Basis. Provided for Tax Planning purposes only and Is not appllcable to retirement accounts ~denoted by N/A"'. INITIAL PURCHASE: Date of your initial Investment In this fund. 250,54'1" 302,392 23,994 " 7,584 2.51 Price Debit Credit 015024 81113 6162(11-02) . Mllrrill Lynch , " ' Monthly Activity Date Transaction , Net Total Dividends and Interest 11/01 * Dividend 11/15 11/26 '7,./21 Dividend . Dividend Dividend 11/29 11/29 11/29 BanI", Int:er'est Share Dividend Cash Dividend IJ Incollle Total Net Total Other Activity 11/11 Vivo Reinv 11/26 11/27 Re i rwes tment Reinvestment Net Total M, '1/y Activity uate Description '" Quantity 138 Purchases CMA@ ACCOUNT 4.7V7.liO 4.707.00 4.707.00 Account No. Rn.?R111 f11r~(p 1 ".,," Description AT&T CORP COM HOLDING 89.0000 ~lELLoN FINANe I AL corn' HOLDING 1200.0000 ML SENIOR FLOATING RF FD MUNIYIELD PENN INSU FD HOLDING 40.7561 BANI( DEPOS I F I NTEHEST C~lA ~lONEY FUND cr.1A r~oNEY FUND FI<oM 10-31 TIlRlI 11-27 eM '.lONEY F IINO MUNIYIELD PENN INSU FD HEINV AMOUN1 $3,32 REINV PRICE $14.37200 QUAN11TY B01 .2310 ML SENIOR FLOATING RT FD MIINIYIELD PENN INSII 10 Sales Date Price Debit Credit 3. 31~ 156.0n 221. 06 3 _ 314 .02 .B6 138.00 5<2.62 221.06 3.34 224,40 Description Purchases Sales Money Fund Transaction 11/12 CMA MONEY EUND Total Net T ata! GJ FAO MADYA MUI~CE Paqe r; It' 7 Sti1tement Period 11!01lf1;? TO 11/2(\11)' 1111111111111111111111111111111111111111111111111 fF.,. - ., '~,,,,c..:"',,, '''' ; fI Mettlll LYnch ~ > ", ~ - " ~ ~ " oj .", ~ . , c, ,- '><' ". CIf/lA@ ACCOUNT " Ilontllly Activity Date Description Deposits Withdrawals Date Description Deposits Withdrawals 10ney Account Transactions 11/04 f1L BANI< I NG ADVANTAGE 11/12 ML BANI( I NG ADVANTAGE 11/18 ML BANK I NG ADVANTAGE 4.00 5.00 Total Net Total 160.00 155.00 5.00 156,00 Tax Information Summary This Statement Year-to-Date Accrued Interest Paid Tax"Exempt Reportable Accrued Interest Received Tax-Exempt Reportable Gross Proceeds 20 ~ 000.00 Although we provide complete year-ta-date information for Reportable Accrued Interest Received, AccruerJ Interest Paid and Tax-Exempt Accrued Interest Received and Paid include only those mot1ths we produce your profit and loss statement. uml11ary of Checking Activity Date Cleared Date Wrillen Check Number Description Amount 11/12 )tal Checking Activity 11/07 3202 HCR 11ANOR CARE 4,712.00 4,712.00 CUstu...dr Service For information about your account, please call l-BOO-MERRILL (1-BOO~S37~7455). To report Lost or Stolen Visa Cards or Checks, please call l-BOO-262-5678. -':. FAO MADYA MUNCE Page 6017 Statemeht Period 11/01/02 TO 11/29/02 Account No. 872-281'13 01S024 8163 6162(11"02) ~94 76 - '. . -: .Mlffdl b,Ub" , , ~,_~_ l"'~_'"'''''' ~ l.....,f=" _'""""_"''''" "~ j ~! ~,~, ~ ''''', ~ CMA" ~ Ag,n'f'llll'lll Hel'arllillg )'lIur Scnlritjes AITUllIIl and ()lhl'r JIIl!"lll:)lll IlllHrJlla{iUll lOU, the CliClll, ;tOU we, Merli11 LY11C1L !'ielce, Fellllef & Snlll), IllC. (~1err111 Lynch), apE't' :l.~ Jollo\\'s: (1) \\\~ will dill~d your \lnl~r Illt a scr:uriry or (Jpliull 10 11Ic 1l1;1I h'1[,Jace \V(> cnnsid'~r 10 11(' the primal)' rnarket In) lb.ll s(,c\JrJt~.. ur optWIl. (2) We willllold bOllds ami preferred .<:[ocb ill hldk S'q~T:er,;l1i\111 {exccpt ([11 thnse held in clIQ{1di<1!1 ;H:\'(l\!nb). III the evcnt of a call lnr less than an Cll111T '~~;II(' 01 ~(,Il{'~ 01 those seCUrilif's, the s('clIlilics In be c;dlcd will be randuml\' ~('kckd Jrol1l IIIOSt' held Jll (1I1Ik. \1) \11,'(' ;1('(' rwt )cspollsibic lor thi:~ lo~s or desll uclioll oj secullties Ih;1t are 1,1;lced in the ~;1]st(ldy of" non- J_S bank 01 hl0kcl u] other u]S[lldl<ln, alld ,qe )n.<;l (OJ dr~\II)\'ed as a 1('!>lIlt 01 W,U CIYJ! cOtl)ITH'lIlll1 \.'IH:]ll'Y action. goverllllwJ1t acts or any o\her causc~' lwyunu till; clllllrolllj the derosilO!Y OlliS, ' (4) This S[;\\I'II1('!l1 of aCCNlnt sball he rkPJJwd cOTlclns;\'c if" lll_ll objecteu III within tell (10) d:tys. (5) W,' reC'2iH' a fl.'(' 11(1Illj);nticiC;ltill!', imtitulions of up 10 7.% pCI, ;Innunl or tbe averl1gp. dailv bala1\c0" in 1]](" !SA pll'j'lal11. III tlIP ~A<;;I' ''"';111<1 ]vILll/\'''' plngl:llllS, IhlS lee IS u/' to _50':;', and i:s- f'aid b} PUI affthaled hallks. (6) VUl) lIill_ h:tv\~ tilt right 10 Y010 full sh:ncs, ,Illcl WI' fl1<1Y SI\licil iTlstr\lclkll1s concernil1" the volin~ of full sh;ne.s held 111 :'J\1\n acclll~l\t. Tile vlllinr: s-Itil.lcs III YPllJ a<coullt will,hc gove~lled hy 1\IC"'111e::: ;Ind fioltcics 1)1 LIll' New Yot k Stock l',xchangf' and the ~'CCil11tIC.~ and 1~'iC'I:lllgC COIlHlHSSll1ll tl1en 1\1 cllCd. Dr 01111'1 appllcahle l:''\cJI<Jllges or j'cgulatol)' I'IOYISIOIlS. (7) Tll;<; slalf'n1t'1\1 s-prves ;IS a con!111nalipnor rlllchases lll;ll Jesu\t rrmnau!ollwtic frinv('sltnCnl tlMI' ,(1)11.';, ;IS well as Y0\11 AIl'S IransactlOns, Ul1IllW tIll' SI:lt('l1ICl1t rennd. (8) I\~B.~' opfion dient, pkasc advise yo III' 1\'lcllilJ LVllch f1Il,lncj;t! advislH jlrrllllptly of any material change ill \"{~Ill ill\'es!llJclll.llbif'divC's or fW:JllclaJ cobdlUUlL Individual o[l11nnS cOlh'llisslu"n chal~es have becf! included ill your conllrmallOll: 11OWfCV{'I, a sUllllll;ny (If IhlS Ill(nrm:l lOll will be made aV;111able to you upon rhluest (9\/\11 tJall.$adioIlS in your accoullt life :s-ubjecllo Ow connitutiul1, rules, fcgulali[)1l5. custOIJ1.S, U:';I"C$ nrJlIlgs and lIltel\,retaUI1lls 01 l.ill' exch:\Jlge in malkel, and )1.$ c1carillghous('. il any_ \\:'I~el-e the lraJ)~adi[)m; ale executed, ;1l1( 11 1101. executed OJ] any ('-,challge, the Na!1\Hr<d ASSOCI;I{](J1l of SccunUes Dealers, Inc. (0) \'-,'e 1.1<Jde lor om own aC('llunts as ;In fldd lot dcalf'1',:l hlnck po~ilj(1ller and/or alhilri'\(ocUI, At the lune of anv Iransacli(1Il in YOUl account, Wt' ur an alfilJ:'lte may have a long or shorl j'lOsi110n in th~: same s('currly, ahd our p(l.<;iIIOIlS may be cO]llpletely or parti:illy hl'd~ed (J 1) We call.lJSc.ypl.Jr free credit halance ill r;"lIf busmes;; ailtl H~eh funds are /lot sp!;r<:,g<l!e~J. )'Ol.l have the tir.ht to reCCIVC', 11l tIle normal C(11HSe of busllless, _:Hl\' flec nrdll balance and <lilY rul1y p;1!d sC'curities [0 which you ;lfe entitled, subjC'ct 10 any open cOUll1lltrn'~l1ts [[1 allY of your accCl\JI11s, (12\ Mel rill LYllch'::; financial ~ta[errwT11 is a\'ailabk 101 YC1llr inspectton at our nITke. PI' a cop\' of it WIll be mailed l~lUn yuur wllHen reques-t to: Merrdl L.YlH;h, World FHlaljCial Center -. Nonh TOIVer New York, N.Y. HUU-J:l32 (13) If this ~t;1l('rnenl i~ for ~ margin account 1l1;.int;1il1cd lIlIour;h tIll' Inwsl.(ll CreditL!nc setvi';e, it is:'l c\lTT1buH'd stalefllenl oj vour margin .'ICCllunt and sped;l! 111C'mnrandUln accounl mallltaill"d lor you pur$l.Iant 10. ~1.J~plica~le l'egulatillJlS, ',1 he peflll<menl record (If ple separate ~1tT\Hlflt, as H'qUltcd hy . Regulallon I, IS ;lvaiJahlc (or }'(lyr InSpCI:]IOt\ lIpo}l le(JUE'~t. 1 Illl sh.ould rctam tillS ~t,alcmcIlt lor !J.se \l,.-'Ith vuur next sla!ement tn C;dC1Jlate 1/l1c{csl chalgps..r an\-', lor I}w perIod covf'led by thiS n;'lIE'lnt'IlL I'he inlerest chan',e prriod will parallel tbe statenl\~nt pct!od, except that in[ere~l dlle f!if the final day of the statelTlent pe'ilod will he canied O\'f't and appe<-lr Oil nexl olonll1'$ S{:ltemellt. (14) 'rhe Securitiq JJJves1ol' Protection Corporalioll (SIPC'::) :Ind our 1~:'\cess-.sIPC balld tit! not Covel assets that are \Jot SI'ClllllIC$ or,assets 1hat are ]H!t.held ~l f\.lernlJ Lynch, ~llch :~S c~sh.on depOSIt at J\krrill l.vnch BaJlk US!\. fvlelJlll LVllch Bank (~ I rust Co. or (lll1('[ depnsttrJrv llISt,ltlltJOIlS, ,llld eel Lilieales or df~p(1sil l)~llch,lsed tl.HoUgh l\f.enilJ Lynch. Thn.~e dq'n.~i!s areJ!t'otected ,by Ille Fedcr;d Depnsll lnsrlrance C{lrJZ 'on. Merttlll'lnc!r IS nol a b,lllk. Unless pl!1envlse .lsdost'd,1l1W'S1JllellIS Illl.ongh Merr.ill Lynch ARE r Ff.HC'-INSl RED, ^I~E NUT B!\NK C;U^R!\NTFEIJ, AND MAY LOS!', VALlIF. I'ril~('S :mrl V~llu~lli'JlI~ " While we .believe oW pricing lllforll1,!Liotl to he rdiabJe. we call11nl g,uar;1fl[t'e ,its aCf:I~racy. !\l<1llagl'd Irust l)llIls - In!(lllll:ltl\lfJ l~ ha"ed ('11 d<J.t<l 118m tlH' MfrnH Lvnch J lusl COll1pallV nr it.~ ;tUcn!. Netlher lhe flUsf 11\11 its ullits ale held in YOllJ Menill I,YlIcll an:Ollnl ahd atE' Hol sub.Wet lei SIPC " III (Ilectwn. 1I!\lInllll:e PIl!icit$: fnformafJIJ1lis ha:;-ed (111 dala from the inSUler that jS~lI€d the r.!\lkv. I\ferriJJ I.vnch is rwt tesr(Jnsibh~ J{:r the calculation o( polICY values. Ppllciel; al.-('.. gener;))ly ]lot I!el.d HI ~'I.)ul IVJerrilJ"l,ynch accoun. If MerrIll Lynch at: cusI()(han or IrU::lce holds a poliCY thallS a SCCLUJl~', SIPC prolcctlOll ,lllL! e~(:ess-S I PC prol0cppn applies. . . . I'lxcd-IrWUlIlI" See-until's: Market values ate estllnaled values obf;lIl1('d rr01Tl V;HIOUf; S(lI]!T\,:f; ;lI1d lnav Iw hased on bid~. ['nces Witlllfl the bId/offer spread, closing 11lIce~, a matnx Ilw1.hodollJg.y utJh7.inp: rcnctal marknl levels. the vallie (II comparable secllritlcs and/ol anal,vlle nwdds. P.riulig t'Slllllat(',~ do Ilot nlfJs-titute bjds or oilers to plIfch;l::e 01 ~el1 81111 seClllll\'. Actllal pI Ices Ic;1l17,\'d al ~aJc, Of p,lId <11 1he tillle ul purchase, may be nHlrc 01 less lhan the vallie rellcded ulllhe ,,[alel1lCllL + FAO MADYA MUNCE ACCOUNT ,."",.~.~....~........,..,~~~ I:rin"'> :HilI V;~I\l:ltilll1~ (CUIlt.) . _ . (us! D:Jfa: C(1~t data and <ll'IjUISJlJPtl dates for ~ec:urities nol. purCh'lSCtl i '(' \"lCI(lrf' €nhallcx:,d st_alemcnt H~I\'lCeS began ;}n; entered lIl;lllllally rll.ltn'dat'~l;.lU,t jaJ'tunt or r~tchasc:d f1gu\12s ;1It' a.dIUSh'd lor capltaf c-h,ql<'(,~ illdilditlt> idcnli!b_bl~ lclurn~ {f <, I?l,.!\e. r))' you_ O$t cost serVIce began, l'k<J$c IT\'lew lhis- inr(lrll);}tioll 1'0; acctJnl~\'. :i~ we C'~l1iHlr\~~L,I~"',, 't, leI' t'tl~a, nc['cd st;\\C'1t\('nl or lp.staletl dala. _.' It. t JespOtlStl! e 0] onlltted I~{'ali:wrl Callilal (iain ~lll" Lm;~;es VI'I:SUS I:Jllrc \;If;~ (VSP) or VCI-'~\Js/al0. (\'S5) llalcs are used in calcuJ<llino o<lin<" 'I d 1 . J' I dcs]gll<l (' speClflc tax luts lor IiqUld'ltlOJl consistent with YOut hx phnllITlIf TJd,/i. i)$~es W lUl )nu lJ<l1lS<lct!Olls. PIe;lse C(lllstJltYUUf laX advisor Lo deterrnine tlw\ax ~ol1"e41Jel'~' fa me m~y (wt cover al! t.1 ans;II:~I().ns. Wh~n COlUpll\1l1!~ e<-lpit:l\ ~'aim :il1d losses We str'ive t(\' he' accul~{i~S ),1 yo~r $('Cl\rl,IICS C01l1plll<llltlll :::hO\\'ll Oil ,-,llur sl<1temcnt does 110t Ct1nstil1Jte an oOidal <lCC'll II -. (o",evcr, tH. Merrill I.vnch d()e~ Twt report c:tpit;lI ~;dns or !o~<:;c~ to the', p S "I'he et\J 11 HI?) Ot flams aqd ]01'$1:'0;, and SS.U,bS,Ult,lle.l::r},",Ut (~Wl) leC(J]d~ alld ui-e COl1$o1i(E\~d Tax R~,~,i.in" St~te~~6~i([I~I;~,:,m,e,.:'9\.,1)S not a ,_ ~1l1 III S" ::111\. t\ I il'l~\'latlfJllS < .. . D" , , " t( J.~terc~llq-JOrl.ed to I P,S. : Hr~:j,~j~I\:f~l~g~(!j~{~:nl~llrl~etfr(~~ JI{S. ~;:~ ~~f~!C~I~~j~rerlOSl data no! available. . . -, 1 r:r\l$aCfl~lIIS r:epn/lcd tn IRS. NIN Non lJe olrabl(' (' I ' NOCC~)pl)(1m Cl\',\r11lg CqrporalJolJ, . _ N/O I JeJd refls-teled I~] ~,I)\~~](l~alTle _I" }\l~lf::l Lynd;nJa1JJlilll~S:J ]und~\lm'llt:t) opmil)]l on lht~ COrnpnlli', d Ir,tllS<iCIIOIl .'!t1U leque,~led 1i:'qullcd satTle-dav paVnlent - Mernll Lym h l('lamcU lasl da\! s d'v'd,>,>,] olJ,<;el cost. 01 advancmg, payment on YO\H bc11alf: } " , to ]~q Bonds 0l10changcnbk {lOIll COUp0lJ to 1'rl.:istered and vice ver~a without I Rt. Bonds It'gl:;terco lOl bolb /lJ1llclpal and interest. "ll C large. I. TJ ) IlldlC(lleS,ll~at 0111 globa :;eclllities re~f';lrch divi"ion ha~ lll,..raded (f) Ot d J undall.lental npmlon on a S€curity" ,. owngraded ( ) its N,:N ~.'(~. J~()l1'll\'gu!!<IbJe $(,clJrllH"s held rC';lstrrcd in VOllr natHe. f~lp~CUSJ N0H-tJeg(!Uable CUSlodl:JIJ Reg.ls~ralion. - I'\l C lntelcsls In :i$SC!.S !lot l"c",\stercd In the name or nor held bv Merrill I v .l . -'t ., bdd by you UI" l."g)Slele~J lJl your name with the issuer or its aOen[ f\;{;l\dll 1, S .n(llT1meesand j;;~nJ{J~ rr a~,1 .as ,.t\,Slud\<lll. $,',I.)C and e)(~ess Sll'e jlrolectlon"'dt, ;lOt ;~~;lv.L)11~~~l'd~;~e(2~tI> ( un ]IS SLlCIl1Cnt S(1 e y as a ~er\'ICl' 1.0 YIHI, . ,<,' , .ya1f'l T Slillemenl Period 1.~)P' ,,' 'fn "'1f')n,lO? ... END OF STATEMFNl Account No 87~,.?Qn1 1111111111111111111111111111111111111111111111111 ,1<,'11;1.111:' ~ Merrill Lynch '" ~ ~ ~ or This page intentionally left blank. ,l] 002':'~c'a ,., 61fi2(11-0'2) (/0004699 1111111111111111111 J:N-ns:: :I>~:I>", ~",Os:: _1111':- lIllTl:l>O lII"cJ: c"-<:I> :::vm)>.m CJ<: .. ..,::1iS:;l<; :I>~ClTl ~z'" .00.:0 " 1TI- ~ CJ 2 :I> Z !) allftrst February 28, 2003 McNees Wallace & Nurick LLC Attn: Linda M. Eshelman PO Box 1166 100 Pine Street Harrisburg, PA 17108.1166 Aunrst Financiai Center N.A. Po. Box 900 Millsboro, DE 19966 -1" RE: Estate of Nadya Yartseff Munce Date of Death: November 28. 2002 Social Security Number: 186.30.6735 Dear Ms. Eshelman: In response to your request, please be advised of the following account the above. named decedent had with this bank and the balance on the date of death. Account Type.............. ............. Relationship Checking Account Account Number.......... ............. 0062273396 Ownership (Names of).. ........ Nadya Munce or Edward Munce; Marie A. Schotchlas, POA Opening Date............................ 06/28/68 Balance on Date of Death...........$ 7,673.44 Accrued Interest....................... .00 Total..... ............ ......... ......... ...$ 7,673.44 This response does not apply to any assets held with AI/first Brokerage, where AI/first Bank is serving as a trustee, nor to any credit cards owned by Bank of America bearing AI/first Bank's name. For further account information. closures and/or reimbursement of funds refer to below branch. 3045 Market Street, Camp Hill, PA 17011, telephone 717.255.2279. Sincerely, ?h,c:? ~. Mary Anne Macielag Associate I/CIS (302) 934-2240 r~~~' 4636 Jonestown Road Harrisburg. Pennsylvania 17109 Phone (717) 652-8477. Fax (717) 652-9245 ~J "~ICA:NGEM~":? Jewelers, Inc. 01/16/03 Joseph A. Rosi, Jr.. CGA President Michael Kerrigan 2318 Bellevue Rd. Harrisburg, PA 17104 Dear Mr. Kerrigan: Y,'i. This appraisal is being issued by a Certified Gemologist Appraiser of the American Gem Society, an elite group of gelologically-trained professional jewelers who subscribe to a strict code of ethics. Great care has been taken to provide you with complete descriptions of your jewelery and accurate estimated ESTATE VALUE. Unless specifically stated, mounting are assumed to be mass produced rather than handmade, and in good repair. Most mountings will not permit us to examine and measure every detail, therefore the appraisal values are based only on estimated quality, weights and measurements of the items, unless otherwise stated. It should be understood by our appraisal clientele that an appraisal is not an all inclusive document, but, rather, that there are many specific types of appraisals suited for specific needs. To avoid misunderstanding, the enclosed appraisal is report number 000722. The total ESTATE VALUE for the jewelry listed is $3,650.00. c "1 ,,~ncere..;Y ,/"' " //~ (~4 J~~OSi, Jr., CGA Certified Gemologist Appraiser. American Gem Society 6:43:08 PM f Appraisal Number: 000722 Date: Ol/J.6/03 Property of: Michael Kerrigan 2318 Bellevue Rd. Harrisburg, PA l7104 . Items List ESTATE OF NADYA MUNCE Ladies Antique Platinum Diamond Ring containing one Round European Cut Diamond set in 4-prongs with twelve (12) Round Single Cut Diamonds set in bead settings surrounding Center Diamond. The ring is 10% Iridium/90% Platinum measuring approximately 9.0 rom in width accross shoulders and tapering to 1.5 rom at bottom of shank, and weighing approximately 3.1 grams CENTER STONE GRADING: Type. . . . . . . . . . . . . . . . . . . . . . . . . .Diamond Shape.........................Round European Cut Size..........................6.58-6.62 x 4.00 rom Weight....................... .1.07 carat Color. . . . . . . . . . . . . . . . . . . . . . . . . Near Colorless (I 1 Clarity.......................VVS 1 SIDE STONE GRADING: Type....... ........ .......... .Diamonds (12) Shape. . . .. . .. . .. .. .. . .. . . . .. .. Round Single Cut Size. . . . . . . . . . . . . . . . . . . . . . . . . .12 -1.7 rom each Weight. . . . . . . . . . . . . . . . . . . . . . .. .25 carat total Color. . . . . . . . . . . . . . . . . . . . . . . . .Near Colorless (Gl Clarity. . . . . . . . . . . . . . . . . . . . . . . VS 2 ESTATE ~,UE: 3.650.00 This is to certify that we are engaged in the business of buying and selling items made from precious metals and precious and semi-precious stones. We certify that the item(s) on this appraisal were appraised using a 10 power gems cope and other gemological equipment in accordance with industry standard procedures. This is not an offer to buy. It represents our evaluation of the replacement value at the time of inspection. Jose osi, Jr., C.G.A. 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INVENTORY Estate of Nadya Yartseff M mce No• 2002-01088 known as Date of Death 11/28/2002 Deceased Social Security No. 186-30-67't5 Personal Representativels) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We verify that the statements made in this Inventory are true and correct. I/We understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to thorities. Name of Perso I Repre nt 've: Attorney: David M. Watts, Jr. I.D. No.: Address: McNees Wallace & Nurick LLC 100 Pine Street, P.O. Box 1166 Harrisburg PA 17108 Dated j 2 l~ G Telephone: (717;1 237-5 344 Farm RW-7 ICumbedand County -Rev. 9/921 {A277079:} NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the inventory. _. _ _ - r ~ Inventory ' Estate of Nadya Y. Munce From 11/28/2002 To 11/28/2002 Description Accrued Income Checking Accounts Allfirst Bank Relationship Checking Account No. 0062273396 Money Market Accounts CMA Money Fund 134.07 Common Stocks 17.8 shs. AT&T Corporation 28 shs. AT&T Wir~aless Services 200 shs. American Electric Power Co. 120.00 28.48 shs. Comcast Corporation New Class A 1200 shs. Mellon Financial Corporation 1000 shs. Wachovia Corp New 178.32 shares We11s Fargo @ $46.575/share 49.93 Mutual Funds 1720 shs. ML Global Allocation Fund B 346 shs. ML Global Allocation Fund D 4926.462 shs. ML Senior Floating Rate Fund 16.81 40.7561 shs. Muniyield Penn Insured Fund Corporate Bonds $15000 Ford Motor Co. Cap Tr I Def Int Tr 281.91 Orig Pfd Secs 9o Dec 31 2025 Misc. Personal Property Ladies Antique Platinum Diamond Ring Miscellaneous Property Merrill Lynch IRA; Payable to Estate Refunds Capital Blue Cross - Prescription Refunds Highmark Insurance - Refund ManorCare - Refund MedcoHealth - Refund 10:44 Value Total 497.47 211.82 5,811.50 687.01 36,180.00 35,327.50 8,355.18 20,020.80 4,120.86 38,788.07 586.07 94.55 512.16 328.88 90.12 7,673.44 145,395.12 87,070.48 63,515.80 15,425.91 3, 650.00 23,363.54 1,025.71 347,120.00 - 1 - COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: r REV-1162 EX~11-96) PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT WATTS DAVID M JR ESQUIRE 100 PINE STREET PO BOX 1166 HARRISBURG, PA 1 71 08-1 1 66 NO. CD 002951 ACN ASSESSMENT AMOUNT CONTROL NUMBER fold ESTATE INFORMATION: sSN: 186-30-6735 FILE NUMBER: 2102- 1088 DECEDENT NAME: MUNCE NADYA YARTSEFF DATE OF PAYMENT: 08/28/2003 POSTMARK DATE: 08/27/2003 couNTY: CUMBERLAND DATE OF DEATH: 1 1 /28/2002 101 ~ 5245.82 TOTAL AMOUNT PAID: REMARKS: MICHAEL P KERRIGAN EXECUTOR C/O DAVID M WATTS ESQUIRE SEAL CHECK# 1 16 INITIALS: SK RECEIVED BY: DONNA M. OTTO 5245.82 DEPUTY REGISTER OF WILLS REGISTER OF WILLS _ _ _ _ _ ___ r ~ ~~-~ ~~ ~~ - j COMMONWEALTH OF PENNSYLVANIA % BUREAU OF INDIVIDUAL 'FAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-8601 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 EX OFF (O1-OS) DATE 10-13-2003 ESTATE OF MUNCE NADYA Y DATE OF DEATH 11-28-2002 FILE NUMBER 21 02-1088 .._ COUNTY CUMBERLAND DAVID M WATTS ESQ ACN 101 MCNEES ETAI. Amount Remitted PO BOX 116ti HBG PA 17108 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS ~ ---------------------------------------------------------------------------------------------------------------- REV-1547 EX AFP (01-031 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF MUNCE NADYA Y FILE NO. 21 02-1088 ACN 101 DATE 10-13-2003 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) .00 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) (2) 311 , 407.31 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 fora with your 5. Cash/Bank Deposits/Misc. Personal Property (Schedule El (5) 35,7 12.69 tax payment. 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) .00 8. Total Assets (g) 347,120 .00 APPROVED DEDUCTIONS AND EXEMPTIONS: 22,058.89 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) [9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 667.93 11. Total Deductions (11) 22.726.82 12. Net Value of Tax Return (12) 324,393.18 13. Charitable/Governmental Bequests; Non-elected 9113 Trus ts [Schedule J) (13) 5,000.00 14 Net Value of Estate Subject to Tax [14) 319,393.18 . NOTE: If an assessment was issued previously, lines 14, 15 andior 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) •00 X 00 = .00 16. Amount of Line 14 taxable at Lineal/Class A rate (16) .00 X 045 . .00 17. Amount of Line 14 at Sibling rate (17) 80,000.00 X 12 9,600.00 18. Amount of Line 14 taxable at Collateral/Class B rate (18) 239,393.18 X 15 35,908.98 19. Principal Tax Due [lq)= 45,508.98 TAY f`DCflTTC. DATE NUMBER + INTEREST/PEN PAID (-) AMOUNT PAID 02-25-2003 CD002219 2,263.16 43,000.00 08-28-2003 CD002951 .00 245.82 TOTAL TAX CREDIT 45,508.98 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 ^ IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN #1, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or money order payable to: REGISTER OF HILLS, AGENT REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, nay be requested by completing an ^Application far Refund of Pennsylvania Inheritance and Estate Tax^ (REV-13137. Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices, ar 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: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deducticns, or assessment of tax (including discount or interest) as shown on this Notice oust object within sixty (60) days of receipt of this Notice by: --written protest to the 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. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Past Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone C7177 787-6505. See page 5 of the bocklet ^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 (37 calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non participation penalty is computed an 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 time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged heginning 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 applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20% .000548 1987 9% .000247 1999 7% .000192 1983 16% .000438 1988-1991 11% .000301 2000 8% .000219 1984 11% .000301 1992 9% .000247 2001 9% .000247 1985 13% .000356 1993-1994 7% .000192 2002 6% .000164 1986 10% .000274 1995-1998 9% .000247 2003 5% .000137 --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 (15) days heyond the date of the assessment. If payment is Wade after the interest computation data shown on the Notice, additional interest must 6e calculated. _ ,_ - __ STATUS REPORT UNDER RULE 6.12 Name of Decedent: NADYA Y. MUNCE Date of Death: November 28. 2002 Will No. _ Admin No. 21-02-1088 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 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 No X 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: July 14, 2004 David M. Watts, Jr., Esq. McNees Wallace & Nurick 100 Pine St., P.O. Box 1166 Harrisburg, PA 17108 (717) 237-5344 Capacity: Counsel for Pei•~vnal Representative .r•