Loading...
HomeMy WebLinkAbout03-0474OFFICE OF CHIEF COUNSEL DEPT. 281061 HARRISBURG, PA 17128-1061 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE November 20, 2003 PHONE: 717 787-1382 FAX: 717 772-1459 Donald M. Lewis, III, Esq. Keefer Wood Allen & Rahal, LLP 210 Walnut Street P.O. Box 11963 Harri~~ 12j3-~ . __~~ ~e: Estate of Donald Grenier, deceased ~ ~ File No. 2003-00474 J Dear ~: ~ This office is lz~ z=u~lp5 oz the Petition for a Declaratory Judgment Regarding Interpretation of a Will filed with the Cumberland County Orphans' Court on behalf of Patricia Rose and John Grenier. These co-executors of the above-referenced estate seek the Cumberland County Orphans' Court's guidance regarding the interpretation of Donald Grenier's will. THOMAS J. GOHSLER DIRECT DIAL: (717) 783-7539 tgohsler@state.pa,us After reviewing the Petition, I have concluded that the Department would have no objection to the Court's disposition of the Petition, and would fully abide by any Order of the Court regarding the same. As the Department has no objection to the Court's interpretation of the decedent's will, I will not be attending any hearing regarding same. If you have any other questions or wish to discuss this matter further, please contact me at your earliest convenience. cc: Assistant Counsel Honorable Judge Hoffer Attorney General's Charitable Trust Department Robert Church, Esq. TJG: sa H:\OCC Docs\GRENIER.TJG.DOC In re: ESTATE OF DONALD GRENIER, DECEASED : IN THE COURT OF COMMON PLEAS · CUMBERLAND COUNTY, PENNSYLVANIA : NO. 2003-00474 · ORPHANS' COURT DIVISION PETITIONERS' BRIEF I. Factual Background L Donald Grenier (the "Decedent") died testate on June 4, 2003, whil~_~a resident of Cumberland County. The Decedent left a Last Will and Testament (herinafter "Will"), dated August 28, 2001, which was admitted to probate on June 10,--2003.~ The Decedent never married and had no children· Petitioners, Patricia Rose and John Grenier, are adult individuals who reside in California. Ms. Rose and Mr. Grenier are the Co-Executors of the Decedent's estate ("Estate"), having been duly appointed to that position by the Cumberland County Register of Wills through Letters Testamentary granted to them on June 10, 2003. Petitioners are Decedent's niece and nephew, respectively, and are his only living relatives. Respondent, Catholic Charities of the Diocese of Harrisburg, Inc. ("Catholic Charities"), a non-profit organization located in Harrisburg, Pennsylvania, is a residuary legatee of the Estate, as identified in the Will. Respondent, Holy Spirit Hospital ~ See Stipulation of Facts filed of record herein. All pertinent facts not otherwise established by the stipulation were admitted in respondents' answers to the petition for declaratory judgment. ("Hospital"), a non-profit health care services organization located in Camp Hill, Pennsylvania, is also a residuary legatee of the Estate, as identified in the Will. Both of the Respondents are charitable organizations exempt from inheritance tax under 72 P.S. § 9111 (c)(1). (Respondents will hereinafter be referred to collectively as the "residuary legatees.") Item FIRST of the Will directs that all "debts, funeral and administration expenses" and all death taxes shall be paid "from the residue of my estate." (Exhibit "A," p. 1). The dispositive provisions of the Will are set forth in Item SECOND thereof and are as follows: I give and devise the residue of my estate, real, personal and mixed, of whatever kind and nature, and wherever situate at the time of my death, as follows: A. I give and bequeath the maximum amount allowable for the estate tax transfer exemption at the time of my death, not to exceed One Million ($1,000,000) Dollars, to my niece, PATRIClA ROSE ..... and my nephew, JOHN GRENIER .... to be shared equally. B. I give and bequeath three-fourths (75%) of the remainder of my estate to CATHOLIC CHARITIES for educational purposes. C. I give and bequeath one-fourth (25%) of the remainder of my estate to HOLY SPIRIT HOSPITAL, Camp Hill, Pennsylvania. (Exhibit "A" to Stipulation of Facts, pp. 1-2). Item FIFTH of the Will provides, inter alia, that no part of the Estate "shall be liable for or charged with any debts, contracts, liabilities or torts of a beneficiary..." -2- The Estate consists of cash and marketable securities with a current value that exceeds $1.6 million dollars. There are sufficient assets in the Estate to fully fund the legacy to Patricia Rose and John Grenier in the total amount of $1 million dollars. The Decedent's death tax returns have been extended and are due to be filed on September 2, 2004. No further extensions of the time for filing are allowed. Questions Presented Is a declaratory judgment necessary to determine questions as to the interpretation and construction of Decedent's Will? Does the Will provide for a $1 million pre-residuary pecuniary legacy to Petitioners? Should all death taxes be charged against and paid solely from the residue after payment of petitioners' pre-residuary pecuniary legacy in the amount of $1 million? Suggested answers to all questions: Yes. -3- III. Argument A. A Declaratory Judgment Should Issue to Determine Questions as to the Interpretation and Construction of Decedent's Will. Petitioners bring this declaratory judgment action for the purpose of determining questions as to the interpretation and construction of a Will that will have an impact on the calculation and apportionment of taxes owed by the Estate. This Court may grant relief pursuant to the Declaratory Judgments Act, 42 Pa.C.S. § 7531 et seq. (the "Act") to determine such questions arising in connection with the administration of an estate. Lifter's Estate, 377 Pa. 227, 103 A.2d 670 (1954); DinniniEstate, 21 Fid.2d 12, 15 (C.P. Dauphin 2000). The Act confers upon the Court broad discretion to determine questions of interpretation and construction of a Will, and to declare the rights and interests of parties interested in the Will as beneficiaries. Id. A declaratory judgment is necessary in order to resolve this question of interpretation of the Will so that the Co-Executors may administer the Estate in a proper and efficient manner, consistent with the intent of the Decedent; and accurately prepare inheritance and estate tax returns in accordance with their duties as Co-Executors. As the answers filed by Catholic Charities and Holy Spirit Hospital reveal, those entities dispute the Co-Executors' proffered interpretation of the Will. Thus, if the Co-Executors proceeded to complete administration of the Estate in accordance with their understanding of the Will, the eventual filing of the First and Final Account would most certainly be met with objections to be adjudicated at that later date. -4- Moreover, Petitioners wish to confirm their interpretation of the Will before the Pennsylvania inheritance tax return and federal estate tax return ("death tax returns") are finalized and filed, because the amount of federal estate tax due on the federal estate tax return will be affected by this decision? The parties have stipulated, solely for the purpose of estimating the potential Federal estate tax implications of the parties' respective interpretations of the Will in this proceeding, and without conceding that such figures may be accepted and approved as part of a First and Final Account, that the Estate will incur the following debts, administrative expenses, and fees: Debts, administrative expenses, and fees per interim account: Proposed executors' commission: Estimated attorneys' fees: Total $ 28,146 75,000 50,000 $153,146 The 15% Pennsylvania inheritance tax applicable to the legacy to Petitioners of $1,000,000 is approximately $150,000 (without prepayment discount or other deductions), and this tax is due regardless of the disposition of this matter. Additionally, if all federal estate and Pennsylvania inheritance taxes are paid from the residue of the Estate (after distribution of Petitioners' legacy), federal estate tax in the approximate amount of $60,554 will be due. (See Illustration A, attached to this brief.) If, however, z The Decedent's death tax returns have been extended and are due to be filed on September 2, 2004. No further extensions of the time for filing are allowed. -5- the Pennsylvania inheritance tax is apportioned to, and thereby deducted from, Petitioners' legacy instead of from the residue, the amount of the charitable deduction increases in that scenario thereby eliminating any federal estate tax. (Compare Illustration B, attached to this brief.) Thus, without the guidance of the Court, questions are likely to be raised by the Internal Revenue Service no matter what the Co-Executors do. Therefore, an adjudication of the interpretation issue by this Court is essential. B. The Will Indicates that Decedent Intended to Make a Pre- residuary Pecuniary Legacy of $1,000,000 to Petitioners, to Be Shared Equally. Decedent's legacy to petitioners should be classified as a pre-residuary pecuniary legacy to them in the amount of $1,000,000, to be shared equally. Otherwise; petitioners would receive a smaller legacy calculated after payment of all death taxes and other expenses of administration from the residue, and apportionment of such taxes in whole or part to petitioners' share of the Estate. However, there are sufficient assets in the Estate to fully fund a $1,000,000 pre-residuary pecuniary legacy to Petitioners in the "maximum" amount, as directed by the Decedent in the Will. Petitioners' legacy is identified in Item SECOND (A) of the Will, which begins with the following language: "1 give and devise the residue of my estate .... as follows ..." Such language is indeed sometimes used to designate the residue of an estate. However, that does not end the inquiry. The language must be considered within the context of the entire will. Farmers Trust Co. v. Bashore, 498 Pa. 146, 150,445 A.2d 492,494 (1982). Decedent clearly intended to make a legacy to his niece and nephew in a specific dollar amount, i.e., "the maximum amount allowable for the estate tax transfer exemption at the time of my death, not to exceed One Million ($1,000,000) Dollars." The fact that the legacy appears within a clause that otherwise describes the distribution of the "residue" does not undermine that conclusion. The Decedent's use of the phrase, "not to exceed," within the context of the entire Will, simply indicates that he did not wish the amount of the legacy to increase beyond the sum of $1,000,000 in the event that the allowable amount of the estate tax transfer exemption increased prior to his death? Decedent doubtless was aware of the extent of his assets, and understood that his testamentary scheme would allow a $1,000,000 legacy to his niece and nephew, but not a larger amount. Examination of the Will indicates that the formalities of execution were fo]lowed, thus giving rise to the presumption that Decedent possessed testamentary capacity. Indeed, the Will has not been challenged. As such, the Court may also presume that Decedent had "intelligent knowledge of the natural objects of his.., bounty" and "the general composition of [his] estate." See Estate of Reichel, 484 Pa. 610,614, 400 A.2d 1268, 1270 (1979). Conversely, it would torture the meaning of the words, "not to exceed," to suggest that the phrase was intended to limit the amount of the legacy to some unspecified sum less than $1,000,000. To the contrary, Decedent clearly declared his 3 At the time of Mr. Grenier's death on June 4, 2003, the estate tax transfer exemption was $1,000,000; that figure was increased to $1,500,000 as of January 1, 2004. -7- intent to "give and bequeath the maximum amount allowable for the estate tax transfer exemption at the time of my death" (emphasis added). That amount was readily ascertainable by resort to the Internal Revenue Code. Thus, the legacy to petitioners is correctly classified as a pre-residuary pecuniary legacy, rather than as a residuary legacy. The "remainder" of the Estate, as referenced in Item SECOND, parts B and C, of the Will was intended by Decedent to constitute the true distributable "residue" of his Estate, as referenced in Item FIRST of the Will: B. I give and bequeath three-fourths (75%) of the remainder of my estate to CATHOLIC CHARITIES for educational purposes. C. I give and bequeath one-fourth (25%) of the remainder of my estate to HOLY SPIRIT HOSPITAL, Camp Hill, Pennsylvania. The "residue" of an estate is defined as 'whatever is not specifically devised or bequeathed .... ' In re Woolett's Estate, 461 Pa. 703,707,337 A.2d 837,839 (1975). The residue is what remains after satisfaction of all other legacies and payment of all debts of estate and costs of administration. In re Remmel's Estate, 425 Pa. 325, 228 A.2d 889 (1967). In addition, the use of the word "remainder" indicates that parts B and C of Item SECOND are meant to dispose of the residue. The words "residue" and "remainder" are synonyms for each other. Webster's New Collegiate Dictionary (1980). No particular language or technical terminology is required to constitute a residuary clause. Gray Estate, 8 D. & C.2d 593 (C.P. Phila. 1957); Bricker's Estate, 335 Pa. 300, 6 A.2d -8- 905 (1949) (interpreting the word "balance" to refer to the residue of the testator's estate). The mere fact that the residue of a will is divided into fractional shares (as in this case - 75% to Catholic Charities and 25% to Holy Spirit Hospital) does not diminish the effect of such a provision as a residuary clause. See Slater's Estate, 377 Pa. 285,288, 105 A.2d 59, 60 (1954). See also Gray Estate, supra (clause in will containing a series of bequests expressed in percentages of an estate totaling 100% found to constitute the residue). Of course, every will must be interpreted according to its own specific terms. Lockhart's Estate, 306 Pa. 394, 400, 159 A. 874 (1932) ("It has been said that no will has a brother .... [P]recedents are of little value in will cases."). C. All Death Taxes Should Be Charged Against and Paid Solely from the Residue after Payment of Petitioners' :$1,000,000 Pre-residuary Pecuniary Leqacy. Item FIRST of the Will clearly directs that all "debts, funeral and administration expenses" and all death taxes shall be paid "from the residue of my estate." (Exhibit "A" to stipulation of facts, p. 1 ). As explained above, the residue of the Estate will consist of what remains after all "debts, funeral and administration expenses" have been paid and after Petitioners' pre-residuary legacy of $1,000,000 has been paid. The "remainder" of the Estate is to be distributed to the respondent charities according to the fractional shares assigned to them in the Will. The "remainder" of the Estate, as referenced in Item SECOND, parts (B) and (C), of the Will, was intended by Decedent to constitute the "residue" of his Estate. For -9- the reasons set forth below, all death taxes should, therefore, be properly charged against and paid solely from such residue, as so constituted. No question of tax apportionment arises in this case because the Decedent clearly intended that Petitioners would receive a pre-residuary pecuniary legacy; the Will unambiguously directs the Executor to pay all the inheritance tax and Federal estate tax from the residue of the Estate, and Respondents are the only residuary legatees. Moreover, all taxes are to be paid prior to distribution of the residue. Such a directive by the testator is authorized by Pennsylvania's tax apportionment statute, which provides, in pertinent part: A testator, settlor, donor or possessor of any appropriate power of appointment may direct how the Federal estate tax or the Federal generation-skipping tax due because of his death.., shall be apportioned... Any such direction shall take precedence over the provisions of this chapter insofar as the direction provides for the payment of the tax or any part thereof from property the disposition of which can be controlled by the instrument containing the direction or delegating the power to another. 20 Pa. C.S. § 3701. The statute further provides that the equitable apportionment rules set forth in section 3702 are "subject to the provisions of section 3701 (relating to power of decedent)," thereby reaffirming the testator's power to direct the manner in which death taxes shall be paid. 20 Pa. C. S. § 3702(a). It is well established that a tax clause that provides for payment of taxes from the residue (such as the clause in the Decedent's Will) is sufficient to overcome the application of statutory apportionment rules. See Audenried Estate, 376 Pa. 31,35, -10- 101 A.2d 721,723 (1954); North Estate, 50 D. & C. 703 (O.C. Phila. 1944); Skeffington Estate, 3 Fid. Rep. 2d 80 (O.C. Montg. 1983). The controversy in this case may, on superficial analysis, appear to resemble the issue that was before the court in Estate of Pyle, 391 Pa. Super. 244,570 A.2d 1074 (1990), app. denied, 527 Pa. 588,588 A.2d 510 (1991). However, the disputed clause in Pyle divided the "rest, residue and remainder" of the estate into three (3) equal shares, two (2) of which were borne by charities. 570 A.2d at 1076. The court observed that because "most wills are seldom alike, it is necessary to interpret each will according to its own peculiar terms." Id. at 1077. The court found that because the other two beneficiaries were tax-exempt charities and because the Will did not contain a contrary apportionment scheme, the individual residuary legatee (Melanie Bannan) was properly burdened with ail the federal estate tax, and all the Pennsylvania inheritance tax attributable to her residuary share. Id. at 1078. In the instant case, by contrast, the Decedent's dispositive scheme carefully distinguished among the classes of legatees. Petitioners were Decedent's only living relatives and were clearly intended to be the primary objects of his bounty, as indicated by the magnitude of their legacy and Decedent's designation of them as his executors. The residuary legatees, albeit charitable organizations, were designated to receive only the "remainder" of the estate. It is apparent that Decedent did not intend to treat all the legatees equally. To the extent any question of apportionment arises, such facts are properly considered, along with Decedent's directive to pay all death taxes from the -11- residue, as evidencing an intention to alter the statutory apportionment scheme. Stackhous Estate, 12 Fid.2d 311,315 (O.C. Montg. 1992) (Taxis, J.), exceptions dismissed, Stackhous Estate (No. 2), 12 Fid.2d 331 (O.C. Montg. 1992). Petitioners' position is fudher supported by the decision in Fallon Estate, 42 Fid. Rep.2d 43 (O.C. Montg. 1990) (Taxis, J). In Fallon, the decedent's will contained a tax clause directing that "la]Il taxes, interest and penalties thereon, payable by reason of my death shall be paid from my residuary estate." Two percent of the residue passed to a charitable organization. The Attorney General argued that the tax clause contained in the Will was "not sufficiently clear to render the statutory apportionment scheme inapplicable." Id. at 43. Accordingly, the Attorney General asserted that the two percent share of the charity should have been paid prior to the deduction of the inheritance tax of the residue. The court rejected the Attorney General's interpretation of the will, noting that the tax clause would be meaningless unless it was construed to alter the statutory apportionment scheme. Id. at 44. For that reason, the court held that the inheritance taxes would be paid from the residuary estate, i.e. charged against the charitable recipient, rather than as the Attorney General had asserted. Final[y, it must be emphasized that despite the recognition of the tax exempt status of charitable organizations in the statutory apportionment framework, a testator is "free to upset this scheme." Estate of Pyle, supra, 570 A.2d at 1078. IV. Conclusion For the foregoing reasons, Petitioners respectfully request that this Honorable Court enter a declaratory judgment and decree to confirm that Petitioners are pre- residuary pecuniary legatees under the Decedent's Will, entitled to share equally a pre- residuary legacy of One Million ($1,000,000) Dollars, without reduction for the Decedent's death taxes. Respectfully submitted, KEEFER WOOD ALLEN & RAHAL, LLP Dated: July -2-7, 2004 ~../Do~Jd.-M: Lewis III Attorney I.D. #58510 Robert R. Church Attorney I.D. #40385 210 Walnut Street P.O. Box 11963 Harrisburg, PA 17108-1963 (717) 255-8038 and -8059 Attorneys for Petitioners -13- Estate of Donald Grenier, Deceased Illustration A - Estimate of Federal and State Death Taxes Prepared by Robert R. Church, Esq. June 3, 2003 The following estimate assumes that the decedent's niece and nephew share a $1,000,000 pre- residuary pecuniary legacy, and that all federal estate and Pennsylvania inheritance taxes are paid from the residue of the estate, which would otherwise pass to the residuary legatees, respondents herein. Under this tax apportionment approach, the federal estate tax charitable deduction is reduced (in a circular calculation) by the federal and state death taxes. Calculation of Federal Estate Tax Charitable Deduction: Gross Estate - Per Inventory $1,679,009 Less Debts, Admin. Expenses & Fees Per Interim Account $ (28,146) Less Pre-Residuary Legacy to Individuals (1,000,000) Less PA Inheritance Tax (142,500)* Less Est. Co-Exec. Commission (75,000) Less Est. Balance of Attorneys' Fees (50,000) Less Net Federal Estate Tax (60,554) Subtotal - Subtractions From Residue (1,356,200} Est. Charitable Deduction $ 322,809 Calculation of Federal Estate Tax: Gross Estate Less Est. Fees & Expenses Per Above Less Est. Charitable Deduction Federal Taxable Estate Gross Federal Estate Tax Less Credit for State Death Tax Less Unified Credit Est. Federal Estate Tax Due Est. Pennsylvania Inheritance Tax EST. TOTAL DEATH TAXES $1,679,009 (153,146) (322,809) $1,203,054 $ 429,052 (22,698) (345,800) 60,554 142,500' $ 203,054 * Note: The above Pennsylvania inheritance tax figure reflects a 5% prepayment discount. Therefore, the Estate should receive a Pennsylvania inheritance tax refund of $7,500 from the $150,000 that was prepaid on 8-19-03. Estate of Donald Grenier, Deceased Illustration B - Estimate of Federal and State Death Taxes Prepared by Robert R. Church, Esq. June 3, 2003 Gross Estate - Per Inventory Legacy for Individuals Less PA Inheritance Tax Subtotal - Net Legacy to Individuals $1,000,000 (142,500) $ 1,679,009 (142,500) (857,500) Less Debts, Admin. Expenses & Fees Per Interim Account Est. Co-Exec. Commission Est. Balance of Attorneys' Fees Subtotal Est. Residue to Charity $ (28,146) (75,000) (50,000) (153,146) 525,863 Calculation of Federal Estate Tax: Gross Estate Less Est. Fees & Expenses Per Above Less Est. Charitable Deduction Federal Taxable Estate Gross Federal Estate Tax Less Credit for State Death Tax Less Unified Credit Est. Federal Estate Tax Due Est. Pennsylvania Inheritance Tax EST. TOTAL DEATH TAXES $1,679,009 (153,146) (525,863) $1,000,000 $ 345,800 (0)** (345,800) 0 142,500' $ 142,500 * Note: The above Pennsylvania inheritance tax figure reflects a 5% prepayment discount. Therefore, the Estate should receive a Pennsylvania inheritance tax refund of $7,500 from the $150,000 that was prepaid on 8-19-03. ** The Estate has but does not use a non-refundable federal estate tax credit of $17,816 for state death taxes paid. CERTIFICATE OF SERVICE I, Donald M. Lewis III, Esquire, one of the attorneys for petitioners, Patricia Rose and John Grenier, in their fiduciary capacities as Co-Executors of the Estate of Donald Grenier, deceased, hereby certify that I have served the foregoing paper upon counsel of record this date by depositing true and correct copies of the same in the United States mail, first-class postage prepaid, addressed as follows: Edmund G. Myers, Esquire Johnson, Duffie, Stewart & Weidner 301 Market Street P.O. Box 109 Lemoyne, PA 17043-0109 Terrence J. Kerwin, Esquire Kerwin and Kerwin 27 North Front Street Harrisburg, PA 17101 Dated: JulyS?, 2004 KEEFER WOOD ALLEN & RAHAL, LLP ~)ona..t.d.~. Lewis III In re: · IN THE COURT OF COMMON PLEAS · CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF DONALD GRENIER, DECEASED · NO. 2003-00474 · ORPHANS' COURT DIVISION PETITION FOR FINAL DETERMINATION OF PETITION FOR DECLARATORY JUDGMENT BASED ON STIPULATED FACTS TO THE HONORABLE JUDGES OF THE SAID COURT: NOW COME petitioners, Patricia Rose and John Grenier, in their fid~;iary capacities as Co-Executors of the Estate of Donald Grenier, deceased, thro.ugh their counsel, Keefer Wood Allen & Rahal, LLP, and respectfully state as follows~ 1. Petitioners, Patricia Rose and John Grenier, Co-Executors of the Estate of Donald Grenier, deceased ("Estate"), filed a petition for declaratory judgment on or about October 8, 2003· 2. The original petition requested the Court to determine a question as to the interpretation and construction of the Decedent's Last WiLl and Testament ("wilr'), which will have an impact on the calculation of taxes owed by the Estate· 3. Respondents, Catholic Charities of the Diocese of Harrisburg, Inc. ("Catholic Charities") and Holy Spirit Hospital ("Hospital") disagree with Petitioners' interpretation of the Will, as stated in their respective answers to the petition for declaratory judgment, filed of record herein. 4. Petitioner and Respondents have entered into a stipulation of facts, being filed concurrently with this petition, to resolve all disputed issues of fact arising from the petition for declaratory judgment and the answers thereto. 5. Thus, there is no need for a factual hearing in order for the Court to interpret the Will and issue a declaratory judgment. 6. The Decedent's death tax returns are due to be filed on September 2, 2004; Petitioners therefore respectfully request that the Court give expedited consideration to this matter if the Court's schedule so permits. 7. A brief in supporting Petitioners' request for a declaratory judgment in accordance with their interpretation of the Will is being filed concurrently herewith. WHEREFORE, Petitioners, Patricia Rose and John Grenier, respectfully request this Honorable Court to enter a final decree in accordance with the averments of their petition for declaratory judgment and the facts of record as established by stipulation. Dated: July,Z~ 2004 Respectfully submitted, KEEFER WOOD ALLEN & RAHAL, LLP /?OorCald~¢'. Lewis III AttoF~ey I.D. #58510 210 Walnut Street P.O. Box 11963 Harrisburg, PA 17108-1963 (717) 255-8038 and -8059 Attorneys for Petitioners -2- VERIFICATION The undersigned, Donald M. Lewis Ill, Esquire, hereby verifies and states that: 1. He is counsel for Patricia Rose and John Grenier, Co-Executors of the Estate of Donald Grenier, deceased and is authorized to verify the foregoing petition; 2. The facts set forth in the foregoing petition, which are known to him and not necessarily to his clients, are true and correct; and 3. He is aware that false statements herein are made subject to the penalties of 18 Pa. C. S. § 4904, relating to unsworn falsification to authorities. Dated: July .2~, 2004 Ei~eCqald4V~L~wis III CERTIFICATE OF SERVICE I, Donald M. Lewis III, Esquire, attorney for Petitioners, hereby certify that I have served the foregoing paper upon counsel of record this date by depositing a true and correct copy of the same in the United States mail, first-class postage prepaid, addressed as follows: Edmund G. Myers, Esquire Johnson, Duffle, Stewart & Weidner 301 Market Street P.O. Box 109 Lemoyne, PA 17043-0109 Terrence J. Kerwin, Esquire Kerwin and Kerwin 27 North Front Street Harrisburg, PA 17101 Dated: July -?--~, 2004 KEEFER WOOD ALLEN & RAHAL, LLP ~./Donald,~. Lewis III re: : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF DONALD GRENIER, DECEASED : NO. 2003-00474 : ORPHANS' COURT DIVISION STIPULATION OF FACTS RE: PETITION FOR A DECLARATORY JUDGMEN~T:'' REGARDING INTERPRETATION OF A WILL Petitioners, Patricia Rose and John Grenier, in their fiduciaw capac~ti~s as Co~ Executors of the Estate of Donald Grenier, deceased; and respondents, CaZ:h~ olic Charities of the Diocese of Harrisburg, Inc. ("Catholic Charities") and Holy S~pirit Hospital ("Hospital"), through their respective counsel, have agreed that certain facts, set forth below, can be accepted by the Court as true and correct and that certain documents, attached as exhibits, can be accepted by the Court as an authentic, true and correct copy of the original, as follows: 1. Petitioners, Patricia Rose and John Grenier, are the Co-Executors of the Estate of Donald Grenier, deceased ("Estate"), having been appointed to that position by the Cumberland County Register of Wills through Letters Testamentary granted to them on June 10, 2003. 2. Donald Grenier ("Decedent") died testate on June 4, 2003, while a resident of Cumberland County. 3. Decedent never married and had no children. 4. Petitioners, Patricia Rose and John Grenier, are Decedent's niece and nephew, respectively, and were his closest living relatives at the time of his death. 5. The Decedent left a Last Will and Testament (hereinafter "Will"), dated August 28, 2001, which was admitted to probate by the Register of Wills on June 10, 2003. 6. A true, correct and authentic copy of the Will (the original of which has been admitted to probate) is attached as Exhibit "A." 7. Respondent, Catholic Charities, a non-profit organization located in Harrisburg, Pennsylvania, is designated in the Will as a residuary legatee of the Estate. 8. Respondent, Holy Spirit Hospital, a non-profit health care services organization located in Camp Hill, Pennsylvania, is designated in the Will as a residuary legatee of the Estate. 9. Both of the Respondents are charitable organizations exempt from inheritance tax under 72 P.S. § 9111(c)(1). 10. The dispositive provisions of the Will are set forth in Item SECOND thereof and are as follows: I give and devise the residue of my estate, real, personal and mixed, of whatever kind and nature, and wherever situate at the time of my death, as follows: A. I give and bequeath the maximum amount allowable for the estate tax transfer exemption at the time of my death, not to exceed One Million ($1,000,000) Dollars, to my niece, PATRIClA ROSE, .... and my nephew, JOHN GRENIER .... to be shared equally. -2- B. I give and bequeath three-fourths (75%) of the remainder of my estate to CATHOLIC CHARITIES for educational purposes. C. I give and bequeath one-fourth (25%) of the remainder of my estate to HOLY SPIRIT HOSPITAL, Camp Hill, Pennsylvania. 11. Item FIRST of the Will directs that all debts, funeral and administration expenses and all death taxes shall be paid from the residue of the Estate. 12. Item FIFTH of the Will provides, inter alia, that no part of the Estate "shall be liable for or charged with any debts, contracts, liabilities or torts of a beneficiary..." 13. The Estate consists of cash and marketable securities with a current value that exceeds $1.6 million dollars. 14. There are sufficient assets in the Estate to fully fund the legacy to Patricia Rose and John Grenier in the total amount of $1 million dollars. 15. The parties agree, solely for the purpose of estimating the potential tax implications of the parties' respective interpretations of the Will in this proceeding, and without conceding that such figures may be accepted and approved as part of a First and Final Account, that the Estate will incur the following debts, administrative expenses, and fees: Debts, administrative expenses, and fees per interim account: $ 28,146 Proposed executors' commission: 75,000 Estimated attorneys' fees: 50,000 Total $153,146 -3- 16. The 15% Pennsylvania inheritance tax applicable to the legacy to Petitioners of $1,000,000 is approximately $150,000 (without prepayment discount or other deductions). 17. The Decedent's death tax returns have been extended and are due to be filed on September 2, 2004. No further extensions of the time for filing are allowed. 18. This stipulation may be executed in counterparts. IT IS SO STIPULATED. JOHNSON, DUFFLE, STEWART & WEIDNER Edmund G. Myers KERWIN AND KERWIN By_ Terrence J. Kerwin Attorneys for Holy Spirit Hospital Dated:/~-~ /'~' ,2004 Attorneys for Catholic Charities of the Diocese of Harrisburg, Inc. Dated: ,2004 KEEFER WOOD ALLEN & RAHAL, LLP B~L Donald M. Lewis III Attorneys for Petitioners Dated: ., 2004 16. The 15% Pennsylvania inheritance tax applicable to the legacy to Petitioners of $1,000,000 is approximately $150,000 (without prepayment discount or other deductions). 17. The Decedent's death tax returns have been extended and are due to be fi[ed on September 2, 2004. No further extensions of the time for filing are allowed. 18. This stipulation may be executed in counterparts. IT IS SO STIPULATED. JOHNSON, DUFFLE, STEWART & WEIDNER By¸ Edmund (3. Myers KERWIN AND KERWIN . ,. By /.~,O,-Z.~.,~.Z.,,~ I ~ * , I ........ ~errence J. ~in Attorneys for Holy Spirit Hospital Dated: ,2004 KEEFER WOOD ALLEN & RAHAL, LLP Attorneys for Catholic Charities of the Diocese of Harrisburg, Inc. Dated: ~/ /7-~- , 2004 Attorneys for Petitioners Dated: ,-_~¢¢ZCz 2~ ,2004 / LAST WILL AND TESTamENT OF DONALD GIVEN I ~.R I, DONA/~D GRENIER, declare =nls tc be my Last will and ~estament p_,o= wills and codicils made by me. FIRST: My Executor shall pay from the residue of my estate all my debss, funeral and a~inistra%ion expenses and all estate, .... - ~on and transfer taxes imposed by the United inheritance, s=c~=s- -. - States or any state, territory or cossession which shall become ~' ~ ~ reason ,~f my death. ~t shall no5 se necessary 5o ==~ any claims therefor, nsf tc have them a!lcwed by any csurt. SECO~: i give and devise the residue of my estase, rea!, ~ ~ ~v=~ situate .... s ........ 1~ ,IOn - ~ ~ ' ' JO~ PATRICiA ROSE, ~ Palm ~ B. Jive ant becueash 5hree- fauruhs ,, remainder ci mj es%aue A LAST WiLL AND ?ESTA~MEN? ~O~X~AL 0 GRENiER C C. i give and bequeath one-fourth (25%) of the remainder of my estate co HOLY SPIRIT HOSPITAL, Camp Hill, Pennsylvania. FOURTH: ! nominate, consuinute and appoinn DOROTHY YINGLING, Executor cf zhis my Last will and ?estamenn, uo serve without bond or security, and to make distribution of my estaue in cash or in kind, cash and partly in kind, and in such manner as she may sell and convey, or parnly in determine, i authorize, empower and direct ne_ to .... ~=~ iF. ~=~ ~ms!e estate by good and SUiZ!.sLenu ~d, ....... . , any and all of my - ~.~ or '-- -~ sale, for suc~ price cr orlces, rea! esuate, a~ upon such ~erms and ccndiuions, as in her judgment is base for my - ~ ack~owledce and esu==e, a~d to tna~ end =ne aseoin~ PATRICIA ROSE and JOHN GI~ENIER, zhe alnernane Cc-Esecuucrs, '~ serve ......... ~-~' ',~, ~ and £m~uniuies LAST WiLL AND TESTAP[ENT O? DON~D ~ ~'~' ~ ~a~ 1 have the Dower to anticipate, FIFTH: NO · ,~_ any ~n,-,~m~er or ~-- ~r n~ or her ~m-=~= - in my estate hr trus~ ~-=~ of Aueointr~en5. No earn cf anv 5rus5 or-my estate shall be liable _-or or ~'~-~ =s with any debts ~h~ ~ _=ao=l~_~e or of a beneficiary or subject to seizure or other process by any ~ s~ ? of a beneficiary. · DONALD GRENIER, the Testauor, have to iN WI~ESS ~E~OF, -, ' ~' ~ ~ day se~ my hand aRQ seal ,~n_s _ -,=~ -~ Testamer-~, DONALD GREN!ER Testator, as and for nLs Last ?iii! ale leslament, in %he ~ ~= c~ 3 C ACKNO______~D GMENT COMMONWEALTH OF PENNSYLVANIA ) } SS.: COUNTY OF DAUPHIN ) i, DONALD GRENIER, 5he Tes5asor whose name is signed Lo the attached or foregoing insur'~ment, having be%n duly qualified according to law, do hereby acknowledge 5hat i signed and executed the instrumen5 as my Las5 Will and ?estamenS; and that I signed it willingly and as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and ~eckncw!edc%~ before me by DONALD ......... day oE FT~ , 2001 GRENIER, the ~es._==~=, ~n~s ' Testator or Notadal Seal Rhonda L. Lan9, Notary Public Hardsbu~, DaUbhin County My Commission Expires Aug. 9, 2004 C AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA cOUNTY OF DAUPHIN SS.: the witnesses whose n~les are signed to the ausached or foregoing instrument being duiv cuaiified according to law, do depose and say %hat we were present and saw ~..e Testator sign and execute the instrument as his Last Will; that the Testator signed willingly and executed it as his free and voluntary ac% for the purposes therein expressed; that each subscribing witness in the hearing and sight of - · ~- .... ~ss' and tha~ to the best of the T~s==~o~ signet ~he ~lil as a ~=. ..... our knowledge the Tesla5cr was at that 5ime 18 or ~ ~- years cE age, of souRd mind and unler no cc~s5rain% cr undue influence. witnesses, ~his ' -' cE and subscribed ~o before me by CERTIFICATE OF SERVICE I, Donald M. Lewis III, Esquire, attorney for Petitioners, hereby certify that I have served the foregoing paper upon counsel of record this date by depositing a true and correct copy of the same in the United States mail, first-class postage prepaid, addressed as follows: Edmund G. Myers, Esquire Johnson, Duffie, Stewart & Weidner 301 Market Street P.O. Box 109 Lemoyne, PA 17043-0109 Terrence J. Kerwin, Esquire Kerwin and Kerwin 27 North Front Street Harrisburg, PA 17101 Dated: July ;2--7, 2004 KEEFER WOOD ALLEN & RAHAL, LLP By / ~./DonaMRCf. Lewis III JUL 2 8 2884 In re: ESTATE OF DONALD GRENIER, DECEASED : IN THE COURT OF COMMON PLEAS · CUMBERLAND COUNTY, PENNSYLVANIA NO. 2003-00474 · ORPHANS' COURT DIVISION AND NOW, this (.,f,~ day of'~d~/, 2004, upon consideration of the Petition by Patricia Rose and John Grenier, Co-Executors of the above-referenced Estate, for a final determination of their Petition for Declaratory Judgment based on stipulated facts, the Clerk of the Orphans' Court Division shall issue citations, directed to Respondents Catholic Charities of the Diocese of Harrisburg, Inc. and Holy Spirit Hospital to file responsive briefs within ten (10) days of service thereof to show cause why a final decree in accordance with the averments of the petition for declaratory judgment should not be granted. BY THE COURT: IN RE: ESTATE OF DONALD GRENI15R. DECEASED IN THE COURT OF COMMON PLEAS ORPHANS' COURT DIVISION CUMBERLAND COUNTY, PENNSYLVANIA NO. 21-2003-00474 CITATION WE COMMAND, you that laying aside all business and excuses whatsoever, you be and appear in your proper person before the Honorable Judges of the Court of Common Pleas, Olphans' Court Division at a session of the said Court there to be held, for the County of Cumberland to show cause why a final decree in accordance with the averments of the petition for declaratory judgment should not be granted. Witness my hand an official seal of office at Carlisle, Pennsylvania, this 9th day of August 200~4. "Clerk, Orphans' Court Division ~./~ ~,,~ ~'~,~ ~{~/,,~(f(_ ~/~'"~ Cumberland County, Carlisle, PA My Commission Expires on the !5~ Monday January, 2004 IN RE: ESTATE OF DONALD GR~NIER. DECEASED IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENLNSYLVANIA NO. 2003-00474 OKPHANS' COURT DIVISION I. Fncts BRIEF OF RESPONDENT CATHOLIC CHARITIES OF THE DIOCESE OF HARRISBURG, INC. Respondent Catholic Charities of the Diocese of Harrisburg, Inc. (hereinafter fei'eh'ed to as "Catholic Charities") entered into a Stipulation oi'Facts wbicb has been filed of record by Petitioners Patricia Rose and John Grenier (hereinafter referred to as "Petitioners"), Co-Executors of the Estate o£ Donaht Grcnier (hereinafter tel'erred to "Decedent"). Catholic Charities bases its argument on said stipulated l'acts. II. A. Questions Presented Is a declaratory judgment ncccssao' to determine questions as to the interpretation and construction of Decedent's Will? Answer: Yes In Decedent's Last Will and Testament. is the legacy to Pefitioners patX of the residue of the Estate'? Answer: Yes Should the Pennsylvania inheritance tax duc on Petitioners' legacy be paid fi-om Petitioners' share of the residue? Answer: Yes iIL A. ,3rgument A Petition for Declaratory ,Judgment is a proper action in this case for determination of qnestions as to interpretation and construction of Decedent's Last Will and Testament. Catholic Charities agrees with Petitioners that a Petition tbr Declaratory Judgment was thc necessm7 method to bring the questions of inte~pretation and construction of Decedent's Last Will and Testament before this Court. The DeclaratoU' Judgment Act. 42 Pa.C.S. ~7531 et.seq., provides that: "Any person interested under a deed, will, written contract or other writings constituting a contract..., may have determined any question of construction or validity arising under the instrument, statute....and obtain a declaration of rights. status, or other legal relations thereunder." (42 Pa.C.S. 37533). in this Estate, there are conflicting opinions among tlnc beneficiaries as to interpretation of the will provisions and these conflicts have not been resolved. Tlnus in order for the Estate to proceed to file accurate Pennsylvania and Federal Estate Tax Returns and to make proper ctistributions to tine beneficiaries. Catholic Charities seeks tine Court's guidance in the issuance of a Dcclaratou' Judgment based on the Stipulation of Facts filed with fine Com-t. B. Decedent's legacy to Petitioners is part of his residuary estate. In the ?etitioners' brief, the case of In Re: Estate of P¥1e, 570 A.2d 1074. 391 Pa. Supcr. 244 (1990) was cited, x,~,q2ile this case is ~7ot directly on point, the opi~ion in tine case contains language that does provide gnidance in tl~e case ct~r~ently belbre the Court. In the Estate of Pvle case, tine CoL~rt cited tine Estate of McKe~2na. 489 A.2d 862. 340 Pa. Super. 105 (1985) a~qd p~'ovided as ibllows: "Ttne polestar in the intcrpretation o~' any will is the intent of the testator which must be gathered ii'om tl~e entire will....Wo ascertain this i~Tte~nt, a court examines the words of'the inst~_iment and, if necessaL'y, the sclneme ofdistributioz~, the circ~mnstances st~n'otmding tine execution of the will and other ~i~cts bearing o~ the question ...... In the ascertainme~t ora testator's intent, a clause in a will nn~st not be read in isolation but rather in tine context in wt~ich it appears...." Estate of McKe~qua, 489 A.2d 862,340 Pa. Super. 105 (1985). Con~-ts have also provided tlnat when a conrt is called upon to determine the testator's intent i'or put]0oses of construing a wi/l, the cottrt must give effect to every word and clause in the will so as not to render any provision nt~gatory or nacre surpk~sage. Estate of Smelt_z, 701 A.2d 268 (Pa. Super. 1997). Historically, these comic decisions were tel'erred to in law school classes as tine "ib:~r core, ers approach" whicln limits iuvestigation to the words a testator c~qqployed witl~in the font corners of the slneet on whicln tlne will is written. This approach, wlaen used, is naore strict a~nd limits the investigatio~n into what the testator actually said and leaves little or ~no room for what the testator did ~not say. Thc intent of the testator is to be gathered fl'on~ the whole will and not from a few of the many clauses in it. Eveu~ sentence and eve~w word in a will must be considered in f'ornring a judicial opinion upon it. 6 Hunter's O.C. Commonplace Bk., Wills § 2(d). In this case, giving effect to evetT word and clause in the will results in an intei'pretation ditTering from that of' the Petitioners. In the Petitioners' brief (page 7, last paragraph), the Petitioners indicated that it would torture the meaning of the words "not to exceed" to sL~ggest that phrase was intended to lin~it the amount of the legacy to sonre unspecified sum less than SI.000,000. Contra~' to the Petitioners' interpretation. Respondent Catholic Charities believes the phrase "not to exceed" was designed pml}osely to limit the legacy to some unspeciiied sum that could be less that} S 1.000,000. A reading of the Deccdent's will in its entire~' clearly shows Decedent was aware of the possibility of' the imposition of both the Pennsylvania inheritance tax and the Federal Estate Tax. By Paragraphs First and Second m Decedent's will, it is clear tlnat he did not anticipate that the txvo residuao,' charities would have their shares of the residue of the estate reduced, due to tile imposition of state or federal inheritance taxes on the f`unds that he intended to provide to his niece and nephew. It is t~-ue that the Decedent did not intend to treat the three residual' beneficiaries equally, but based on the will in its entiret?,, it is also clear that Decedent did not want the charitable residuary beneficiaries to suffer as a result of' a tax burden doe on an amount being provided to another residttm~w beneficiat3'. 4 A party argning that a bequest is a specific bequest and not a residuary bequest must carry the burden ofproo5 In re: Woolett's Estate, 337 A.hd 837 (Pa. 1975). Petitioners m this case haxe fid lcd to prove that Decedent intended a specific bequest to them of SI,000,000. Although they were thc Deccdent's only lixing relatives. Decedent intended to cap the amount passing to them. Conversely, Plaintiffs have not shown that the legacy to Petitioners should not be considered part of the residne as the will was written. C. Decedent directed in his Will that all taxes were to be paid fi'om the residue, and therefnre, according to Pcnnsylvania law, the nnn-charitable residuary beneficiary beat's the tax burden. Unless contrary intent appears, Pennsylvania inheritance taxes arc to be paid from tine residuatS' estate. In re: Estate of Pvle, 570 A.hd 1074, 391 Pa. Super. 244 (1990). Tile couix in Pyle held that Pennsylvania inheritance taxes would be apportioned only to the residualT share bequeathed to individual beneficiaries, where other beneficiaries were charities exempt from taxation and no contrary intent appeared in the Will. The court in Pyle also held that the non- charitable residuary beneficiary was responsible for bearing the burden of paying Federal Estate Tax, as shares allocated to other beneficiaries which were charities were tax-exempt. In this case as Petitioners' legacy is clearly part of the residue, and Petitioners' residumT share is tine only share snbject to Pennsylvania inheritance tax due to the two charitable residuaiT beneficiaries being tax-cxempt, Petitioners bear thc inheritance tax burden. IV. Conclusion For the foregoing reasons. Catholic Charities respectfully requests the Honorable Court to enter a Dec/arato~T Judgment and Decree declaring that Petitioners are residnary legatees under Decedent's will, and that Petitioners, as the only non-char/table beneficiaries, are required to have their residuary share reduced by payment of thc Pennsylvania inheritance tax. Dated: ~// Respcctfu ly submitted, KERWIN & KERWIN /m ..-' 1% ~:' By./7.;;:?::/-,:/~h5: ' TelTence J. ~i~vin, Esq. Attorney for Respondent CathoIic Charities of the Diocese of Harrisburg, inc. Attorney I.D. ~29922 27 North Front Street Ha:isburg. PA 17101 (717) 238-4765 D:qak plead bricl2 dlo CERTIFICATE OF SERVICE I, Terrence J. Kerwin, attorney for the Respondent Catholic Charities of the Diocese of 1-[arrisburg, Inc., hereby certify' that I am this day serving a copy of the foregoing document upon thc persons and in the manner indicated below, which service satisfies the requirements of the Pennsylvania Rules of Civil Procedure. by depositing a copy of same in the United States mail. at Elizabethville, Pennsylvania, with first-class postage, prepaid, as follows: Donald M. Lewis, iii, Esquire Kcefer Wood Allen 8,: Rahal. LLP 210 Walnut Street P.O. Box 11963 Harrisburg, PA 17108-1963 Edmund G. Myers, Esquire Johnson. Duffle. Stewalq. & Weidner 301 Market Street P.O. Box 109 Lemoyne, PA 17043-0109 Dated: KERWIN & KERWIN By: Terrcncc J. Esq. Attorney for Respondent Catholic Charities of the Diocese of Harrisburg, Inc. 27 No~h Front Street Ha'risburg, PA 17101 (717) 238-4765 JERRY R. DUFFLE RICHARD l~k~ STEWART C. ROt' WEIDNER, JR EDMUND G. MYERS DAVID W. DELUCE }EFFERSON J. SttlPMAN RALPH H. WRIGHT. JR. MARK C. DUFFLE JOHN P,. NINOSKY MICltAEI, J. CASSlDY MF, LlSSA PEEL GREEVY ROBERT M. WALKER WADE D. MANLEY L A W 0 F F I C E S JO--HNSON DUFFLE OF COUNSEL IIOt{ACE A. ]OItNSON E LEE StflPMAN BRU('E ]. GROSSMAN: '::admilted in N~ iml5 August 18, 2004 Clerk, Orphans' Court Cumberland County Court of Common Pleas One Courthouse Square Carlisle, PA 17013 Re: Dear Sir or Madam: Estate of Donald Grenier Estate No. 2003-00474 Holy Spirit Hospital, Respondent Our File No. 0374-1086 We enclose for filing an original and copy of the Responsive Brief of Holy Spirit Hospital in the above-captioned matter. We also enclose a postage prepaid envelope which we ask you utilize in returning to us the extra copy, clock date stamped. Very truly yours, iUFFIE, STEWART & WEDNER ~,umunu ~. M~ye~ EGM:bf:234110 Enclosures cc Donald M. Lewis, III, Esquire Terrance J. Kerwin, Esquire 301 MARKET STREET P.O. BOX 109 LEMOYNE. PENNSYLVANIA 17045-0109 WWW. IDSW. COM 717.761.4540 FAX: 717.761.3015 MAIL@JDSV~.COM JOHNSON, DUFFLE, STEWART & WEIDNER, P.C. In re: ESTATE OF DONALD GRENIER, Deceased · NO. 2003-00474 · ORPHANS' COURT DIVISION..- IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA RESPONSIVE BRIEF OF HOLY SPIRIT HOSPITAI~ I. Factual Background ~ Respondent, Holy Spirit Hospital, supplements the Factual Background recited in Petitioners' Brief by pointing out that both Holy Spirit Hospital and the Catholic Charities of the Diocese of Harrisburg, Inc., carry out their charitable activities in central Pennsylvania, where Decedent resided. Both organizations are charitable, exempt from Pennsylvania Inheritance and Federal Estate tax. mo Petitioners? II. Counterstatement of Questions Presented Does the Testator's Will demonstrate an intent to make a pre-residuary gift to B. Does the Testator's Will, by specific, clear and unambiguous language demonstrate an intent to alter normal statutory provisions for apportionment of Pennsylvania Inheritance and Federal Estate Taxes? Suggested answers to both questions: No. III. Argument A. Decedent's Gift to Petitioners is Clearly a Residuary Gift. The architecture of decedent's will is unmistakable. Item FIRST directs that the payment of all debts, funeral and administration expenses and death taxes from the residue. Item SECOND then disposes of the residue in three separate subparagraphs, each on an equal footing, outlining the gifts to the beneficiaries. All of the gifts are directed to be satisfied from the residue. The decedent's will outlines no pre-residuary gift. Had the decedent wished the giR to Petitioners to be classified as a "pre-residuary" legacy, he could have easily so provided. He chose not to. Whatever is left after the payment of debts, costs of administration and the like constitutes the residue. A residuary clause, in testamentary language, is one which covers all of the estate not disposed of after providing for debts and particular legacies. Bricker's Estate, 335 Pa. 300, 6 A.2d 905 (1949); Slater's Estate, 377 Pa. 285, 105 A.2d 59 (1954). As the Court observed in Slater, a testator, "... in disposing of his residuary estate, may carve therefrom portions of the residue and devise and bequeath such portions to designated persons or uses, and then pass that which remains to others." $later, 105A.2d 59, 61. In Woolette's Estate, 461 Pa. 703, 337 A.2d 837 (1975), the Court concluded that the testator's enumeration of gifts of specific items in the disposition of the residue did not alter testator's intent that the gifts be satisfied from the residue. The fact that the gifts were of specific items of personalty did not alter the source or character of satisfaction - all were to be distributed from the residue. Here, Testator explicitly and expressly directed that all of the legacies be satisfied from the residue. His reference to a specific amount for the Petitioners simply reflects his direction as to the method of calculation of the disposition of the residue. He directs that the gifts to the charities be calculated by division of the remainder of the residue, a calculation necessary in light of the specific dollar amount of the residue allocated to Petitioners. The specification of a dollar amount and the method of calculation does not magically convert a residuary gift to a specific pre- residuary legacy. Estate of Pyle, 391 Pa. Super. 244, 578 A.2d 1074, app. denied, 527 Pa. 588, 588 A.2d 510 (1991). In Pyle, the Court held that a gift of one-third of the residue "absolutely" did not display Testator's intent to alter its character as residuary. Testator clearly intended to dispose of the residue of his estate. He explicitly allocated portion of the residue for his niece and nephew in an amount to be measured by the federal estate tax exemption. The other portion of the residue is allocated to the Hospital and the Catholic Charities. Testator likely intended the disposition of his estate to be free from the imposition of federal estate tax.~ Had Decedent intended to diminish his estate by federal estate taxes, he could have designated the gift to Petitioners as a pre-residuary legacy. He did not. B. Pennsylvania Tax Apportionment Statutes Dictate the Allocation of the Death Taxes. The legislature has provided for the apportionment of federal estate and inheritance taxes among beneficiaries. The estate tax is apportioned in 20 P.S. §3701, et seq. and the inheritance 1 See Petitioner's Brief, Exhibit A, which demonstrates that more than $60,000.00 in Federal Estate Tax will be paid from the estate under Petitioners' interpretation of the Will. tax in 72 P.S. 9144, et seq. A testator is flee, however, under 20 P.S. {}3701, to alter the scheme by directing how the federal estate tax is to be apportioned, or, in the case of the inheritance tax, 72 P.S. {}9144(f), by expression of a contrary intent appearing in the Will. With respect to charitable beneficiaries, 20 P.S. {}3702 (c), specifically provides: "No federal estate tax shall be apportioned against an interest allowable as a federal estate tax . . . charitable deduction . . . except as otherwise provided in subsection (b) [pertaining to pre-residuary gifts] and (g) [with respect to both a present and future interest]." The legislature has also exempted charitable beneficiaries from inheritance tax. {}9111(C)(1). 72 P.S. To alter the statutory apportionment, a testator must demonstrate a "... clear expression of intent." Pyle Estate, supra at 249; such a clause in the will must be "sufficiently clear and specific to overcome the statutory scheme for apportionment of... taxes." Jones Estate, 2002 Pa. Super. 109, 796 A.2d 1003 (Pa. Super 2002); "high degree of specificity [is] required," Noteboom Estate, 473 Pa. 32, 373 A.2d 737, 739 (1977); "clear showing" is necessary, Erieg Estate, 439 Pa. 550, 267 A.2d 841 (1970); a testator's intent to allocate inheritance tax in a particular fashion" must be unambiguous and open to no other i ' " · ' ' nterpretat~on. Fleishman Estate, 479 Pa. 569, 576, 388 A.2d 1077 (1978). The decedent's Will is absolutely silent. There is not one word referring to apportionment of taxes. The recitation that all taxes be paid from the residue of the estate is not helpful to Petitioners. Testator has provided no guidance for the allocation of the tax liability among the three beneficiaries. Jones Estate, supra; Erieg Estate, supra; Pyle Estate, supra. 4 If testator's will produces an "... inequality.., it is the fault of the testator and not of the court. His Will must control the disposition of the estate, and, when his language is clear and explicit, his intention thus plainly expressed, must be obeyed, regardless of any apparent or real inequalities produced among the legatees." Audenried's Estate, 376 Pa. 31,101 A.2d 721 (1954). Here as in Pyle, two of the three residuary beneficiaries are charities; here, as in Pyle, all of the gifts are to be satisfied from the residue; and here, as in Pyle, Testator failed to alter the statutory apportionment of taxes. Had decedent intended an outright gift, free of tax to the Petitioners, he could have done so easily by describing the gift to the Petitioners as a specific pre-residuary legacy. Alternatively, decedent could have altered the allocation of the tax burdens, by specific, clear and unmistakable language. Testator did neither. V. Conclusion Respondent respectfully requests this Honorable Court to enter a Declaratory Judgment and Decree denying the interpretation preferred by Petitioners and finding that Testator 5 clearly expressed the intent that all of the gifts to the beneficiaries be satisfied from the residue and the tax burdens be allocated in accordance with the statutory mandates. Respectfully submitted, JOHNSON, DUFFIE, STEWART & WEIDNER By: Edmund G. Myers Attorney I.D. No. 20558 301 Market Street P.O. Box 109 Lemoyne, PA 17043-0109 Telephone (717) 761-4540 Attorneys for Respondent, Holy Spirit Hospital CERTIFICATE OF SERVICE I, EDMUND G. MYERS, certify that I have served the foregoing Responsive Brief of Holy Spirit Hospital upon counsel of record on this date depositing same, postage prepaid, in the United States Mail, at Lemoyne, Pennsylvania, addressed as follows: Donald M. Lewis, III, Esquire Keefer, Wood, Allen & Rahal, LLP 210 Walnut Street Harrisburg, PA 17101 Terrance J. Kerwin, Esquire Kerwin & Kerwin 27 North Front Street Harrisburg, PA 17101 Date: August 18, 2004 Edmund G~. 'My~s :233974 HEATH L. ALLEN N. DAVID RAHAL CHARLES W RUBENDALL TT ROBERT L. WELDON EUGENE E. PEPINSKY, JR. JOHN H. ENOS Tlr GARY E. FRENCH DONNA S. WELDON BRADFORD DORRANCE JEFFREY S. STOKES ROBERT R. CHURCH STEPHEN L. GROSE R. SCOTT SHEARER ELYSE E. ROGERS CRAIG A. LONGYEAR DONALD M. LEWISTIT BRIDGET M. WHITLE¥ JOHN A. FEICHTEL ELIZABETH J. GOLDSTEIN BARBARA A. GALL STEPHANIE KLEINFELTER KeEfeR WOOD ALLEN & RAHAL, ATTORNEYS AT LAW 210 WALNUT STREET R O. BOX 11963 HARRISBURG, PA 17108-1963 PHONE (717} ;~55-8000 EIN No. :~3-0716135 www. keeferwood.com August 25, 2004 Glenda Famer Strasbaugh Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 LLP ESTABLISHED IN OF COUNSEL: SAMUEL C. HARRY WEST SHORE OFFICE: 415 FALLOWFIELD ROAD CAMP HILL, PA 170ll 1717) 612-5800 WRITER'S CONTACT INFORMATION: 255-8038 dlewis(~kee ferwood, com Fax: 255-8003 Re: Estate of Donald Grenier, deceased Cumberland County C.C.P. No. 2003-00474 (O.C. Division) Dear Ms. Strasbaugh: Briefs have been filed by respondents, Holy Spirit Hospital and Catholic Charities, in response to the citation that was issued in this matter on August 9, 2004. Please be advised that petitioners will not be filing a reply brief. Therefore, the petition for declaratoryjudgrnent is ripe for disposition by the Court. In view of the petitioners' September 2, 2004, deadline for filing death tax returns, the Court's prompt attention to this matter has been most appreciated. Very truly yours, KEEFER WOOD ALLEN & RAHAL, LLP By: / DMLIIF- cc: Edmund G. Myers, Esquire Terrence J. Kerwin, Esquire REV-1500 EX (6-00) Z LU UJ r~ O COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-I$O0 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER !1 - _02 COUNTY CODE YEAR NUMBER DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER ~reni er Donald J 005 - 10 - 4809 DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 6/2/2003 I 10/15/1917 REGISTER OF WILLS IF APPLICABLE) SURVIVING SPOUSE~ NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER ~-~1. Original Retum [~ 2. Supplemental Retum [----] 3. Remainder Retum (date of death prior to 12-13-82) [~ 4. Limited Estate [~ 4a. Future Interest Compromise (date of death after 12-12-82) E~] 5. Federal Estate Tax Retum Required ~-~ 6. Decedent Died Testate (Attach copy of Will) ~ 7. Decedent Maintained a Living Trust (Attach copy of Trust) 0 8. Total Number of Safe Deposit Boxes [~ 9. Litigation Proceeds Received [~ 10. Spousal Poverty Credit (date of death bet .... 12-31-91 and ~-~-9S) ~--~ 1 1. Election to tax under Sec. 91 13(A)(Attach Sch O) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME John D. Ki11ian FIRM NAME (If Applicable) Killian & ~ephart TELEPHONE NUMBER 717-232-1851 COMPLETE MAILING ADDRESS 218 Pine Street Harrisburg, PA 17101 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. Real Estate (Schedule A) (1) Stocks and Bonds (Schedule B) (2) Closely Held Corporation, Partnership or Sole-Prepdetorship (3) Mortgages & Notes Receivable (Schedule D) (4) Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) Jointly Owned Property (Schedule F) (6) [~] Separate Billing Requested Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) Total Gross Assets (total Lines 1-7) Funeral Expenses & Administrative Costs (Schedule H) (9) Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 0 84,003 1,536,470 0 58,996 0 0 FFICI~,.~U~,,~ ONLY (8) 1,679,469 127,166 3,111 Total Deductions (total Lines 9 & 10) Net Value of Estate (Line 8 minus Line 11 ) 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) (11) (12) (13) (14) 130,277 1,549,192 549,192 1,000,000 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate 1 7. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. 0 x.0 0 (15) 0 x.0 45 (16) 0 x .12 (17) 1,000,000 x.15 (18) (19) 0 0 0 150,000 150,000 > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 3W4645 1.000 Dec~edent's Complete Address: S'I h0:l= I ADDRESS 76 Oak Circle C,lm~erland County CITY I STATE ZIP Newville I PA 17241- Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty 0 150,000 7,500 0 0 ('~) Total Credits (A + B + C) (2) Total Interest/Penalty (D + E) (3) 150,000 157,500 0 7,500 0 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page I 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) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + SA. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT (5B) PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ....................... [~ ~ b. retain the right to designate who shall use the property transferred or its income; ......... [-~ [~ c. retain a reversionary interest; or ................................ [-~ [~ d. receive the promise for life of either payments, benefits or care? ................. r-~ ~ 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 upon death bank account or security at his or her death? [] ~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................ [] ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PER~ RESPONSIBLE FOR FILING RETURN DATE ADDRESS ~ 105~)'-~. "~~d %nit #31 218 P~.e Street Palm Springs, CA 92264 Harrisburg, PA 17101 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 Jan uary 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. § 9116 (a) (1.1) (ii)] The, statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: The, tax rate im posed 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. § 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. § 9116(1.2) [72 P.S. § 9116(a)(1 )]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% (72 P.S. § 9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 3W4646 1.000 Estate of Donald J Grenier 005-10-4809 Name Addr e s s Tax ID Name Address Executors (Page 1) John A. Grenier PO Box 411 Sierra City, CA 96125- 549-42-6951 Patrlcia J. Rose 1050 E. Ramon Rd. #31 Palm Springs, CA 92264- Tax ID 562-50-9930 REV-1503 E~( * (6-98} COMIVIONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER Donald J ~renier 2003 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBFR DESCRIPTION OF DEATH 1.Brown & Company 84,003 TOTAL (Also enter on line 2, Recapitulation) $ 84,003 3w4696 1.000 (If more space is needed, insert additional sheets of the same size) BROWN CO BROKERAGE SERVICE OF J.R MORGAN INVEST, kkC AccoUnt Numar: ~1~i5 DONALD J GRENIER 76 OAK CIR NEWVILLE PA 17241-8743 I,,,lll,,,h,hl,h,h,,llh,hh,,hh,h,ll,h,,hll,,Ih,,I Valuation ~,, ..0. Summary Beginning Account Value $84,002.57 Funds Deposited 0.00 Account Value: Income Received 6.53 $84,009.10 Ending Account Value $84,009.10 Purchasing CashAvailable $84,000.00 Po war Buying Power $168,000.00 Summary As of June 27, 2003 Portfolio Summary Year-to,late' $o.oo 84,000.00 9.10 $84,009.10 * Percent of portfolio Is based on a net asset position. Short account balances and all net liability(negative) asset positions are excluded from the percentage of ponYollo calculation. Market Value Market Value % of on 05/30/03 on 06/27/03 Portfolio Cash/Margin 84,002.57 84,009.10 1 O0 Money Balance $84,002.57 $84,009.10 I00 Total Account Value * $84,002.57 $84,009. I0 i 00 Service Hours: 7:30 AM to 8:00 PM, ET Monday - Friday Website: www.brownco.com Notice to Leap Option Traders The symbol conversion of the leaps expiring January 17, 2004 has begun. LEAPS in expiration cycle 1 and 2 have been converted. LEAPS with expiration cycle 3 will be conveffed in July. The options will appear in the portfolio detail section of your statement with their regular-way symbol. If you have any questions, please contact us at (800) 822-2021. BrownCo, o brokerage service of J.P. Mor~lan Invest, IL.C, Member of the New York, American. Boston. Chlcaao. and Phlladelr~hla .qtnck Fy~hc~n~ c~nd th~ Nntlnnr~l fl~rv~l~tl~n ~f q~-, ,rl+~: ~aln~ ~,.~"1~TM BROKERAGE SERVICE OF J.P. MORGAN INVEST, LLC : Statement of Financial Condition The Statement of Financial Condition is now available at brownco.com, A paper copy of this document can be obtained at no charge by calling us at (800) 822-2021. As of, May 30 2003, J,P. Morgan Invest, LLC had net capital of $285,633,631 which exceeded the minimum requirement by $241,246,80,5. Quarterly Income & Expense Summary INCOME Quaffer Ending 06/27/03 Year-t0-date Credit Interest 9.10 9.10 Interest Income $9.10 $9.10 TOTAL INCOME $9.10 $9.10 The information provided is for informational purposes only and should not be used for tax preparation. A 1099 tax information statement will be mailed to you in the beginning of each year. Portfolio Account Market Market Estimated % of Type Description Quantity Prlco Value Income Portfolio Detail MONEY CASH ACCOUNT 9.10 1 BALANCE MARGIN ACCOUNT 84,000.00 1O0 MONEY BALANCE TOTAL $84,009.10 100 TOTAL ACCOUNT VALUE $84,009.10 $0.00 100 Transaction Transaction Accumulated Transaction Date Activity Description Quantity PrlQe Amount Balance Activity CASH $2.57 Detail ACCOUNT ~6/27 6.53 9.1O INTEREST Beginning Balance CREDIT INTEREST AVG RATE , I00 Ending Balance $9.10 REV-1504 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP OR SOLE-PROPRIETORSHIP ESTATE OF FILE NUMBER Donald J Grenier 2003 Schedule C-1 or C-2 (including all supporting information) must be attached for each ciosely-held corporetion/partnership interest of the decedent, other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships. ~TEM VALUE AT NUMBER DESCRIPTION DATE OF DEATH 1. 44,600 Shares Teppco Partners 1,536,470 TOTAL (Also enter on line 3, Recapitulation) $ 1,5 3 6,4 7 0 3w4697 1.000 (If more space is needed, insert additional sheets of the same size) TPP: Historical Prices for TEPPCO PARTNERS - Yahoo! Finance http://finance.yahoo.com/q/hp?s=TPP&a=O5&b=l&c=2OO3&d=05... Yahoo! MyYahoo! Mail search i ....... Si.qn In i ~l~'"'~v ''"~ ~' .-~r"."-== NeW User~ Sign Upl Finance Home- Help Thumday, Hay 20, 2004, 12:50pm ~ - U.S. Narkets close in 3 houm and 10 minutes. Welcome, Guest [Sian Zn] Qucqes >~ ~nfe TEPPCO Partners LP (TPP) 25 Free Trades (:? fl. Y!t()(), Al) i[ To track stocks & more, Re~ister At 12:29PH ET: 35.67 ~1, 0.10 (0.28%) Reuters $50 Cash Bonus $7 Online Trades Free Trades Historical Prices Get HistoricBI Prices for: r'~~ SET DATE RANGE Start Date: Il' i 003 Eg..lan 1, 2003 End Date: F ~003 ADVERTISEMENT {~ Daily I'm a: C Weekly I Man ~ C' Monthly ~ Dividends Only Seeking a: Iw°man ~ Age: First J Prev J Next J Last City or Zip: I PRZCES Date 2-Jun-03 Open High Low Close Volume Adj Close* 34.45 34.75 34.31 34.45 126,100 32.19 * Close price adjusted for dividends and splits. First I Prey I Next I Last ~ Download To Spreadsheet r~ Add to Portfolio '~ Set Alert ~ Email to a Friend Get Historical Prices for Another Symbol: r~~ symbol Lookup · Stock Screener · Splits 1 of 2 5/20/2004 12:50 PM TEPPCO Partners, L.R CERTIFICATE EVIDENCING LP UNITS REPRESENTING LIMITED PARTNERSHIP INTERESTS CUSIP 872384 10 2 SEE REVERSE FOR CERTAIN DEFINITIONS 10/04/9 9 AUTHORfZED SIGNATURE. AGREEMENTS FORMING PA~T OF THIS CERTIFICATE APPEAR ON THE REVERSE SIDE. representi, n.~..l!mitedpartner, interestsinTEPPCOPARTNERS L.P.,a 'm tedpartnershipformedunderthelawsoftheStateofD ..... transferab, te,~ the.~k~e ~ e .~f.t ers ' in er e a accompa~'~ ~a ~,~r ~;tt~'~i~'~r~s~ ~b.~Y~ly. ~i~ a~prney~n s~e~e[~[.this .~ ........ ~re (?e Pa~nersh,p ), are issued~d ~a ~ r;~ ~ '~ ~,;~,vj~,~[ u~ ~e~n t~[~[e ~byth ~'~'c~{~ ~'"'~ "~' e~A~ orsed and ~,me ,o ',~,o~t o~hic, ~'~01d~, b~&;;~c~'~.r.~..~,~m~f Lim,t~.ne~ o~e Pa~h .~ ~.t~ hereby ............ ~ ~.tu ..... [~;~lsr~oy [~e m~sf~Ag~t ~d ~ois~r -~ -~ ~"~'~ ~-~evers~ d~yeof ~ s Ced ' ate ~cers of me ~eneral Pa~ner of the Partnership, Dated; Secretary TEPPCO Partners, L.R CERTIFICATE EVIDENCING LP UNITS REPRESENTING LIMITED PARTNERSHIP INTERESTS CUSIP 872384 10 2 SEE REVERSE FOR CERTAIN DEFINITIONS representing limited partner interests in TEPPCO PARTNERS, L.P.. a limited partnership l'ormed under the laws of the State of Delaware t ..... transferab.;~ th ok o~tbe 12a~pers ' in rs he P accom a~i~'a ~ ~';~ -~ ~h~. ~ '~ ~ ~ ,~,~by~,ply ~o[iz, aEorney u ~n s . .. ( adnersh p ) . · ~, .... ~.~ ~ ....... ~&~ ,~ of~e pr¢~ slo ~ ~h~ - ' ~m (:.' .... ~ ~, ~ ~ ,~ ~s pr ~ted hereb ,S not yah ...... · ............... ,',~ ~ ~,~ ~-,.~, ~ ;~ ~ onalte s d vlsi ',~ ~ ~. .. Witness the facsimile sionatures n['~k~ H.~. ~.~'-~ ~Y ~' ~J~;s~ ~ ~ ~ Dated~ :' ~ ....... ~ auu~orlzeo omcers of the General Pa~ner of the Pa~nership, Secreta~ MING PART OF THIS CERTIFICATE APPEAR ON THE REVERSE SIDE. ~. 02 2 ;150~1~.? I CO P tne P. TEPP ar rs, L. CERTIFICATE EVIDENCING LP UNITS REPRESENTING LIMITED PARTI~ERSHIP INTERESTS =UNITS~, representing limited partner interests in TEPPCO PARTNERS, L.P., a limited partnership formed under the laws of the State of Delaware (the "Partnership"), transferab[e~.o~th.~.~.~k~.t, he E~.~ers~p.~ n p~r~[~b~u y ~[ ~ at~rney~ s~{~e[M.. ~lh ... e~ f ~te ~ Be~ ~. orsed and are issued~hd ~al~ r~ ~ u ~ C~:~I of ~e pr~sio~ ~h~m~f Limit~ne~ o~e Pa~ip~ a~d ~estated from time to ti~to~ o~h ~o ~ b~c~ere~as..~ ~n~ .. ~ ad. iona te;~ ~ d ~v S ' ' ~ ~h..~,evers' "'d ~'~¢~of '~'s Cert'rcate ,s not val,~s {~r~ned a~,s~y >T~sf~Ag~g,s~r. ~ ~ ~;~ h~ ~ ~ ~ ~ Witness the facsimile' signatu'res o(the duly authorized officer~"~f the G~eral Pa~ner of t~' Padnership. Dated: . AUTHORIZED SIGNATURE, Secreta~ FURTHER CONDITIONS AND AGREEMENTS FORMING PART OF THIS CERTIFICATE APPEAR ON TNE REVERSE SIDE. CUSIP 872384 10 2 S£E REVERSE FOR CER?AIN DEFINITIONS TEPPCO Partners, L.P. CERTIFICATE EVIDENCING LP UNITS REPRESENTING LIMITED PARTNERSHIP INTERESTS UNITS;- representing limited partner interests in TEPPCO PARTNERS, LP., a limited partnership formed under the laws of the State of De aware the "Partn '" ~ .~,,°~ P.a~..~z~ ~.' "a,~ P.e, r I~X~ ~"a '~ i ~(~r~,~,.'f o.~{' t ~. it~'~l~..s .~.e~y t h i~'.~ic~t'~?'~'~ i~i' <~?~r;d~ ~'~'~r'~..~'~'~u~ .~,u, a,~,~ueo~a..~ m. r~ u c~ o~ pr~sio ~ ' h ' ~m ~fLimit~j' n~F' ~ "'" . ' ~-~r .......... , me,o, ~ ;~h ~bl~..~{~c~re~asL~_~~ . ~ ~eP~iP~a~'~estated from . . - · ,~ ~. · ~ ,.~ ~ ~ ~. au Iona~m~s-~o ws~ ~ n evers Jd ereof ~sOe~hcat ,s not val,~; ~r~ned ~;;~y ~ T~sf~o~;~r ~ '~ ~.~ ~ (~n~eve ~i ~'6~e .~' '' e ~ .,u,~o u, [,~u uu~y aumorlzeo otTicers cT tne ~eneral PaHner of the Pa~nership, Dated: AUTHORIZED SIGNATURE. FURTHER CONDITIONS AND AGREEMENTS FORMING PART OF THIS CERTIFICATE APPEAR ON THE REVERSE SIDE. lI/lZ/O1 Secretary CUSIP 872384 10 2 SEE REVERSE FOR CERTAIN DEFINITIONS TEPPCO Partners, L.R CERTIFICATE EVIDENCING LP UNITS REPRESENTING LIMITED PARTNERSHIP INTERESTS ~.i..: OZfOSfOZ FURTHER CONDITIONS AND AGREEMENTS FORMING PART OF THIS CERTIFICATE APPEAR ON THE REVERSE SIDE. Secretary CUSIP 872384 10 2 S£E REVERSE FOE CERTAIN DEFiNITiONS TEPPCO Partners, L.P. CERTIFICATE EVIDENCING LP UNITS REPRESENTING LIMITED PARTNERSHIP INTERESTS -UNITS,, representir~g limited partner interests in TEPPCO PARTNERS, LP., a limited partnership formed under the laws of the State of Delaware (the "Partnership"), transferab.~.~.the~b.o~k ..s~[~e ~.f~e~ers~e~.jn P~ .s~.~by~.d~J: ly ~[iz~ a~orney~n s~e~hi~ifi~te e~ orsed and ~re ,ssued~d~al ~ r ~ ~ u ~ c~l of ~e pr~3sio~ ~h~m~{~f Limit~A~n~}ao~e ~a'r~i~ ~[~ ~ .... Y ~ime ~o ti.~ t~ o~h,ch ~1~ ~c~ere~ as~n~ a~ional t~d ~;~ ~ ~t~;'r;~~~ w~tness the facmmde mgnatures of the duly authorized officers of th~-~er~pa'~er of t~;~Padnemhip. SIGNATURE. FURTHER CONDITIONS AND AGREEMENTS FORMING PART~OF THIS CERT F CATE APPEA~:~ ON THE REVERSE SIDE. Secretary REV-1508 EX + (6-98) COMMONWEALTH Of PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Donald J Grenier 2003 Include the proceed s of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 4 5 Buick Century Capital Blue Cross Refund of Insurance Premium Carlisle Regional Medical Center Refund F&M Trust Hartford Insurance Company Refund of premium ING Direct PA Department of Revenue Refund from 2003 PA Income Tax US Treasury - Social Security 11,500 189 205 11,242 7 34,940 460 453 58,996 TOTAL (Also enter on line 5, Recapitulation) $ 3W46AD 1.000 (If more space is needed, insert additional sheets of the same size) w .ImlrgslB H ]e.com July 15, 2003 Killian & Gephart, LLP Attn: Corinne Eggers Woodhouse 218 Pine Street P. O. Box 886 Harrisburg, PA 17108-0886 RE: Estate of Donald J. Grenier Dear Corinne, Here is the information you requested concerning Mr. Grenier account. He opened a checking account #33-03950 with our bank as of 09/20/1996 titled Donald J. Grenier. There was no changes made of ownership or registration to his account. The account balance as of his death 06/02/2003 was $11,241.54. The accrued interest from January 1, 2003 thru 06/02/03 was $65.03. If you have any questions concerning this matter, please contact me. Very truly yours, Andrea A. Crider 717-264-6116 888-264-61.16 P.O. B°x 60~0 Chambersburg, PA J. 7201-6010 · :FI,N' C 'AL";: O;LUTi S F oM : ,0 : W ' ,, lNG Bank fsb. Member FDIC Donald J Grenier 76 Oak Cir Newville PA 17241 Your email address is: We don't have it. Update this and all your information at ingdirect.com in the My Info section. June 2003 Have an Orange Savings Account? Curious about the rate and how it changes? For more info on the effect the economy has on rates, Iogin to your account at Ingdlrect.com, click on your Orange Savings Account, and look for "Get more info on your rate". You'll leam how we invest the money you deposit with us, and how rates move with economic indicators. And while you're there, sign up for eStatements! Save some trees, get 24/7 secure access to all your eStatements, and help us save costs that allow us to continue offedng such great deals. To sign up, just · Login to your account at ingdirect.com with your Customer Number and PIN, · Go to the Preferences Tab, and · Elect to receive your statements electronically Orange Customer since October 19, 2002 Your Customer Number is 10431829 SAVINGS SUMMARY AS OF June 30, 2003 Orange Savings Account Account Account Interest Name Number This Period Interest Earned Account Joint Account Year to Date Balance Holder 7259580 $57.20 $566.53 $34,997.39 YOURORANGE SAVINGS ACTIVITY Account: 7259580 Current Interest Rate: 1.98% Annual Percentage Yield Earned: 2.01% Activity Date Opening Balance 06/01/03 Interest Paid 06/30/03 Closing Balance 06/30/03 Amount Balance $57.20 $34,940.19 $34,997.39 $34,997.39 ,'0 ~, % 50G,' ':O 8 ~,O000 I,.°.': ,'SqOOL, 78 ING. DIRECT REFERENCE NO. DESCRIPTION INvoICE DATE i~olCE AM0~ DISCOUNT TA~ AMOUNT PAID MN080520(13 DECEASED 08/05/03 35,057.88 35,057.88 CHECK DATE CHECK NO. ' PAYEE .... DISCOUNT TAKEN ' cHECK AMOUNT 08/05;/03 13506 ESTATE OF DONALD J GRENIER 35~057.88 REV-15! 1 EX + (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Donald J Grenier 2003 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT FUNERAL EXPENSES: 4. 5. 6. .l 2- ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) John Grenier & Patricia Rose Social Security Number(s) / EIN Number of Personal Representative(s) Street Address 1050 E. Ramon Rd. Unit 31 City Palm Springs State CA Zip 92264 Year(s) Commission Paid: Estimated Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimantto Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees Dauphin County Reporter John Grenier Keefer,Wood,A11en & Rahal Total from continuation pages 75,000 50,000 438 75O 60 14 111 793 TOTAL (Also enter on line 9, Recapitulation) $ 127, ].66 3W46AG 1,000 (If more space is needed, insert additional sheets of the same size) Estate of= Donald J Grenier Item No. Description Schedule H part 2 (Page 2) Amount Killian & Gephart Patricia Rose Patriot News The Hartford 426 230 117 2O Total (Carry forward to main schedule) 793 REV-1512 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Donald J Grenier 2003 Include unreimbursed medical expenses. iTEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 2 3 5 6 7 8 9 10 Carlisle Hospital Central Penn Medical Group Chase Citi Cards Kuhn Communications PA Dept. of Revenue PP&L Swaim Health Center US Treasury Westshore EMS 205 105 60 6 230 104 930 1,380 67 TOTAL (Also enter on line 10, Recapitulation) $ 3,111 3W46AH ~.000 (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-00) COIVlMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Donald J ~renier 2003 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLEDISTRIBUTIONS[includeoutrightspousaldistributions, andtrans~rs underSec, g116(a)(1.2)] John A. Grenier PO Box 411 39 Cedar Lane Sierra City, CA 96125 Patricia J. Rose 1050 E Ramon Rd #31 Palm Springs, CA 92264 Nephew Niece 500,000 500,000 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 B. CHARITABLEANDGOVERNMENTALDISTRIBUTIONS Catholic Charities Ho1¥ Spirit Hospital 411,894 137,298 TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 5 4 9,19 2 3W46AI 1.000 (If more space is needed, insert additional sheets of the same size) Register of Wills of CUMBERLAND County, Pennsylvania Certificate of Grant of Letters No. 2003-00474 PA No. 21-03-0474 ESTATE OF GRENIER DONALD WHEREAS, on the 10th dated August 28th 2001 Late of Deceased Social Security No. 005-10-4809 day of June WEST PENNSBORO TOWNSHIP 2003 an instrument was admitted to probate as the last will of GRENIER DONALD (J_,A.S'I', ~'i~S'i', ~±DDb~) late of WEST PENNSBORO TOWNSHIP , CUMBERLAND County, who died on the 2nd day of June 2003 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, DONNA M. OTTO , Register of Wills in and for the County of CUMBERLAND in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to ROSE PATRICIA and GRENIER JOHN who have duly qualified as Executor(rix) and have agreed to administer the estate according to law, all of which fully appears of record in my Office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYLVANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal 2003. of my Office the 10th day of June l<egmscer' os w~,i±s~/./ **NOTE** ALL NAMES ABOVE APPEAR (LAST, FIRST, MIDDLE) BUREAU OF TNDZVTDUAL TAXES ZNHERTTAHCE TAX DZVZSTON DEPT. 18060! HARRISBURG, PA 1712&-060! JOHN D KZLLIAN KILLIAN & GEPHART 218 PINE ST HBG COHMONNEALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE NOTZCE OF ZNHERZTANCE TAX APPRAZSEMENT, ALLO#ANCE OR DZSALLONANCE OF DEDUCTZONS AND ASSESSHENT OF TAX REV-1547 EX &FP PA 17101 DATE ESTATE OF DATE OF DEATH FZLE NUMBER ,~o.~JNTY ACN ll-08-200q GRENIER 06-02-2005 21 OS-Oq7R CUMBERLAND 101 Amoun'~ RemiC*ed DONALD J HAKE CHECK PAYABLE AND REMZT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THZS LTNE ~ RETAZN LONER PORTZON FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTZCE OF TNHERTTANCE TAX APPRATSEMENT, ALLONANCE OR DTSALLONANCE OF DEDUCTTONS AND ASSESSHENT OF TAX ESTATE OF SRENI'ER DONALD J FZLE NO. 21 05-0~7~ ACN 101 DATE 11-08-200~ TAX RETURN NAS: (X) ACCEPTED AS FTLED { ) CHANGED RESERVATZON CONCERNZNO FUTURE ZNTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es*a*a (Schedule A) (1) 2. S~ocks and Bends (Schedule B) (2) $. Closely Held S~ock/Par~narship Zn~eres~ (Schedule C) ($) q. Mor~gagas/No~as Receivable (Schedule D) (q) 5. Cash/Bank Deposits/Misc. Personal Proper~y (Schedule E) (5) 6. Jointly Owned Proper~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To,al Assa~s APPROVED DEDUCTZONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Cos~s/Hisc. Expenses (Schedule H) (9) 10. Dab*s/Mor~gage Liabilities/Liens (Schedule [) (10) 11. To,al Deductions 12. Ne~ Value of Tax Ra~urn .00 8q/005.00 1/556/~70.00 .00 58/996.00 .00 .00 (8) 127,166.00 NOTE: To insure proper cradi~ ~o your account, submi* ~he upper portion of *his fore wi*h your ~ex payment. 13. 1~. NOTE: 1,679,q69.00 $~111.00 (11) 1~0.277.00 (12) 1,5q9,192.00 Chart*able/governmental Beques*s; Non-elected 911:5 Trus*s (Schedule J) (15) Ne* Value of Es~:a~a Sub~ec~: ~:o Tax (1fi) ]:f an assesseent was Assued previously, lines 14, 15 and/or 16, 17, reflect f~gures that ~nclude the tote! of ALL returns assessed to date. (15), .00 x O0 = (16). .00 x Oq5= (17). . O0 x 12 = (lB). 1,000,000.00 X 15 = (19)= AMOUNT PAZD 150,000.00 5q9,192.00 1,000,000.00 18 and 19 ~ill ASSESSHENT OF TAX: 15. Amoun~ of LJ. ne lq a~ Spouse1 ra~a 16. Amoun~ of Line lfi ~axable a~ Lineal/Class A ra~a 17. Amoun~ of LAne lq a'l: Sibling ra~e 18. Amoun~ of LAne Zq ~axabla a~ Collateral/Class B re~ca 19. Principal Tax Due TAX CREDZTS: PAYMENT RECEIPT DISCOUNT DATE NUMBER ZNTEREST/PEN PAID (- 09- 02-2005 CD002966 7,500.00 .00 .00 .00 150,000.00 150,000.00 ZF PAID AFTER DATE INDZCATED, SEE REVERSE FOR CALCULATZON OF ADDITZONAL ZNTEREST. 157,500.00 7,500.00CR .00 7,500.00CR TOTAL TAX CREDZT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS RE~UZRED. ZF TOTAL DUE 1S REFLECTED AS A "CREDZT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORM FOR ZNSTRUCTZONS.) RESERVATION: PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December lZ, 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 Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class D (collateral) rate on any such future interest. To fulfill the requirements of Section 21q0 of the Inheritance and Estate Tax Act, Act Z5 of ZOO0. (72 P.S. Section 91q0). Detach the top portion of this Notice and submit with your payment to the Register of #ills printed on the reverse side. --Hake check or money order payable to: REGISTER OF HILLS, 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-1515). Applications ara available at the Office of the Register of Hills, any of the Z5 Revenue District Offices, or by calling the special Z~-hour answering service for forms ordering: l-BO0-56Z-Z050~ services for taxpayers with special hearing and / or speaking needs: 1-800-~qT-5OZO (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as sheen on this Notice must object 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 171ZB-IOZ1, 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 ba addressed in writing to: PA Department of Revenue, Bureau of Individual Texas, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (5) calendar months aftm"tha decedant's death, a five percent (SI) 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 tho end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same t~ee period as you would appeal tho 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 tho date of payment. Taxes ahich became delinquent before January 1, 1982 bear interest at the rate of six (eX) percent per annum calculated at a daily rate of .00016~. A11 taxes which became delinquent on and after January 1, 198Z ailI 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 198Z through 200q are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1'~ lOX .0005fi8 1988-1991 llX .000501 ~ 9Z .O00Z~7 1985 16Z .000~58 199Z 9Z .O00Z~7 200Z 6Z .OOOleq 198~ llZ .000501 1995-199~ 7Z .00019Z 2005 5Z .000157 1985 152 .000556 1995-1998 92 .O00Z~7 ZO0~ qZ .000110 1986 IOZ .00027~ 1999 7Z .O0019Z 1987 lOX .O0027~ 2000 7X .O0019Z --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY 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. t.,1. C) c '~~ c-.~ ;; C:.'J, Co. . C-,( ~~~~ ~.--- IN RE: : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, : PENNSYLVANIA ESTATE OF DONALD GRENIER, DECEASED : NO. 2003-00474 : ORPHANS' COURT DIVISION IN RE: FINAL DETERMINATION OF PETITION FOR DECLARATORY JUDGMENT AND NOW, this , 2005, upon consideration of the Petition for Declaratory Judgme Stipulation of Facts, briefs of the parties and oral argument, and concluding that the Decedent did not intend to make a pre-residuary gift to Petitioners, John Grenier and Patricia Rose, it is hereby ORDERED that all gifts to the beneficiaries under Item SECOND of the Will be satisfied as residual gifts and that the tax burden be allocated solely to the gift to the non-charitable beneficiaries, John Grenier and Patricia Rose, under tax apportionment scheme as found in 20 Pa.C.S.A. 93701 et seq. (2004). By the Court, 0') c:) p<) ,,:.- '-~ " "--' '-'- -:J' ::-'< , t~1 ~') C) L,_ C) (~ 1..--::0 ,~..::., c;--::, C', Donald M. Lewis III Keefer, Wood, Allen & Rahal, LLP 210 Walnut Street P.O. Box 11963 Harrisburg, PA 17101-1963 (717)255-8038 Attorney for Petitioners Edmund G. Myers Johnson, Duffie, Stewart & Weidner 301 Market Street P.O. Box 109 Lemoyne, PA 17043-0109 (717)761-4540 Attorney for Respondent, Holy Spirit Hospital Terrence J. Kerwin Kerwin & Kerwin 27 N. Front Street Harrisburg, PA 17101 (717)238-4765 Attorney for Respondent, Catholic Charities 0 the Diocese of Harrisburg, Inc. . \J>- o'? ~\ 'J'\ \' ~ ,r ~'~tJR .' i=:~ (,"" I Jl ~- C.:I : L' " . l i._ i C.-J ~ ) I,' i ,. C' f-!:~-: LL IN RE: : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, : PENNSYLVANIA ESTATE OF DONALD GRENIER, DECEASED : NO. 2003-00474 : ORPHANS' COURT DIVISION IN RE: FINAL DETERMINATION OF PETITION FOR DECLARATORY JUDGMENT Opinion Hoffer. P.J.: Before the court is the Petition of Patricia Rose and John Grenier, the niece and nephew of the Decedent and co-executors of his estate, seeking a Declaratory Judgment which classifies the estate assets transferred to them as pre-residuary gifts under the Will. If granted, the effect of this Declaratory Judgment would relieve the Petitioners of the burden of their share of inheritance and estate taxes. Catholic Charities and Holy Spirit Hospital (hereinafter "Charities") are charitable residuary legatees who contend that the assets given to the Petitioners are a part of the estate's residue. For the purpose of estimating the potential tax implications of the parties' respective interpretations of the Will, the parties have stipulated the debts, administrative ~penses( and fees incurred by the Estate, as well as facts relevant to ~_.- '" . ('") L.._ mterWel:~tion. (J_ C':_'~ -:1" ~< I... L:.J 1"'-- c.)~'." '"L_ r DCmald Grenier died testate on June 4, 2003 with an estate consisting C) STATEMENT OF FACTS L'-'"' C',::;> c;..) <'4 of assets worth over $1.6 million. (Stipulation of Facts at 1, 3.) He never married and had no children.1 (Id. at 1.) Petitioners, both adults residing in California, were his closest living relatives at the time of his death. (Id. at 2.) His three-page will is comprised of four numerated items.2 (Id. at Exhibit A.) The item labeled "FIRST" directs the Executor to "pay from the residue of my estate. . . all estate, inheritance, succession, and transfer taxes. . . ." (I d.) Immediately following this paragraph, the dispositive provisions of the will state as follows: SECOND: I give and devise the residue of my estate, . . ., as follows: A. I give and bequeath the maximum amount allowable for the estate tax transfer exemption at the time of my death, not to exceed One Million Dollars, to my niece, Patricia Rose, . . ., and my nephew, John Grenier, . . ., to be shared equally. B. I give and bequeath three-fourths (75%) of the remainder of my estate to Catholic Charities. . . C. I give and bequeath one-fourth (25%) of the remainder of my estate to Holy Spirit Hospital. . . (Id.) Both Catholic Charities and Holy Spirit Hospital are charitable organizations exempt from inheritance tax. See 72 Pa.C.SA S 9111 (c)1; (Id. at 2.) There are no other beneficiaries who received property under the Will or from its residue. (Id. at Exhibit A.) There are sufficient assets in the estate to fund the $1 million legacy. (Id. at 3.) 1 Decedent was a resident of Cumberland County, Pennsylvania. 2 The third and fourth items are erroneously labeled "Fourth" and "Fifth," but there is no allegation by any party that these three pages do not encompass the will in its entirety. Furthermore, the "Fourth" and Fifth" items are not relevant to this discussion. 2 DISCUSSION In the interpretation of any will, a court must focus on the intent of the testator which is gathered from an examination of the entire will. Estate of McKenna, 489 A.2d 862, 865 (Pa. 1985). In order to ascertain the testator's intent, a court must examine the words of the will, and, if necessary, the scheme of distribution and other facts bearing on the issue. .!.Q., The provisions of the Pennsylvania Statutes, which control the apportionment of federal estate taxes, provide that a testator may direct how the estate taxes shall be apportioned and that such direction will take precedence over the statutory tax apportionment scheme. 20 Pa.C.S.A. S 3701 (2004).3 In the absence of such direction from the testator, each party interested in property of the gross estate is responsible for the federal estate taxes in proportion to his or her share. Id. One of the exceptions to this general rule exempts the beneficiaries of pre-residuary gifts from paying estate taxes. 20 Pa.C.S.A. S 3702(b)1. The taxes on these gifts are paid entirely from the residue prior to its distribution among residuary beneficiaries. Id. The Petitioners argue that the magnitude and specifiCity of their legacy, in comparison to the smaller legacy left to the Charities, demonstrates the Decedent's intent to bequeath them a pre-residuary gift, on which they are not responsible for taxes. In this context, they argue that the tax clause contained 3 Pennsylvania estate tax is apportioned in the same manner as a Federal estate tax. 20 Pa.C.S.A. S 3704 (2004). 3 in Item "FIRST" is sufficient to alter the statutory tax scheme. However, for the reasons stated in this opinion, the language in the Will does not demonstrate the Decedent's intention to give the Petitioners a pre-residuary gift and is insufficient to alter the statutory tax scheme. I. The Legacy to the Petitioners is a part of the Residue of the Estate. Generally, a specific bequest, or pre-residuary gift, is a "gift by will of a specific article or part of an estate." Soles Estate, 304 A.2d 97,100 (Pa. 1973). By contrast, the residue of an estate is defined as "whatever is not specifically devised or bequeathed. .." Brickner's Estate, 6 A.2d 905 (Pa. 1939). If there is any doubt as to the testator's intent whether a transfer is a specific bequest or part of the residue, the party arguing a specific gift has the burden of proof. III In addition, the mere fact that the testator enumerated specific items in a residual gift does not make it a specific bequest. See In re Woolett's Estate, 337 A.2d 837, 840 (Pa. 1975.) The Will states that the Petitioners are to be given out of the residue the "maximum amount allowable for the estate tax transfer exemption not to exceed $1 million." (Stipulation at Ex. A.) The Petitioners argue that this language gives them a pre-residuary gift of a specific dollar amount of $1 million. They argue that this interpretation, which would free them of tax liability, is consistent with the scheme of distribution that makes them the estate's primary beneficiaries. They also contend that the words "not to 4 exceed" merely demonstrate that the Decedent believed his estate would only sustain a $1 million gift even if the tax exemption increased, and that they do not demonstrate the Decedent's intention to limit their share of the residue. Although this language gives the Petitioners a specific and substantial amount, it is simply a method of calculation to dispose of the residue, not a pre-residuary gift. In Item "Second," the Decedent specifically allocated a portion, albeit a substantial portion, of the residue to the Petitioners in an amount to be measured by the federal estate tax clause. (Stipulation at Ex. A.) This specific method of calculation does not override the fact that the legacy is found in the paragraph distributing the residue. Nor does it alter the source or character of all legacies in the will, which are to be satisfied from the residue under Item "Second." (Stipulation at Ex. A.) If anything, it demonstrates that the testator was aware of the tax consequences of his will, including the tax burden on the Petitioners. Had he desired to do so, the Decedent could have alleviated this burden by explicitly stating that their legacy was pre-residuary or by leaving their legacy out of the residue provision. However, the Decedent expressly stated in his Will that their legacy was to be satisfied from the residue. The Petitioners have not proven that the Decedent intended to give them a pre-residuary gift of $1 million. 5 . II. The Decedent did not Intend to Alter the Statutory Tax Apportionment Scheme. In determining whether a testator intended to alter the statutory scheme with a tax clause, Pennsylvania courts must closely examine the entire will to determine if it adequately directs how estate tax is to be apportioned between beneficiaries. See g& In re Estate of Pvle, 570 A.2d 1074, 1077 (Pa. Super. Ct. 1990). In order to establish this contrary intention, a testator must specifically direct how taxes should be apportioned among beneficiaries kL.; ill re Estate of Eriea, 267 A.2d 841, 845 (Pa. 1970). In the absence of such language, a contrary intent will not be implied from the rest of the will. See Pvle, 570 A.2d at 1077. The court in Pvle held that a testatrix did not intend to alter the statutory tax scheme because her will did not contain any specific language directing howtax should be apportioned among beneficiaries. kL. A non-charitable beneficiary in Pvle argued that a clause which directed that "all taxes be paid from residue," when viewed in the context of its placement before the residue clauses and a directive transferring her portion of the residue "absolutely," demonstrated the testatrix's intent to have taxes paid from the residue priorto its distribution between her and two charitable beneficiaries. kL. at 1077-8. (emphasis added). However, the court found this argument to be insufficient to disrupt the statutory tax scheme. Id. It refused to find that the testatrix intended to alter the statutory tax scheme by implication. See id. at 1078. It 6 reasoned that if the testatrix had desired to disrupt the statutory scheme, she could have used appropriate language in her will and specifically stated that all taxes were to be paid from residue prior to its distribution. kL. The Pennsylvania Supreme Court also addressed the issue of allocation of estate taxes between two beneficiaries of the residual estate in !n re Estate of Eriea, 267 A.2d 841 (Pa. 1970). In Eriea, the niece of the testator argued that the tax clause in the will required the estate taxes to be paid from the residue prior to distribution, thereby apportioning some of the tax burden to the other residuary beneficiary, the testator's widow. kL. at 843. The court observed that while the testator had specifically directed that all taxes be paid from the residue, he had not provided any guidance as to the allocation of tax liability between the two residuary beneficiaries. kL. at 845. Therefore, the language in the will was insufficient to overcome the statutory scheme. kL. The Petitioners rely on Stackhous Estate, 12 Fid.2d. 311 (D.C. Montg. 1992) to support their argument that the tax clause alters the statutory tax scheme. In Stackhous, relatives of the testator, who were bequeathed both and pre-residuary legacies, argued that the presence of a tax clause demonstrated the testator's intent to alter the statutory scheme. kL. at 312. The court held that a tax clause, similar to the one in the instant case, sufficiently demonstrated the testator's intent to have taxes paid prior to distribution of the residue between the relatives and charitable beneficiaries. kL. at 315. It reasoned that tax clauses were used prior to 1961 to insure the 7 integrity of pre-residuary gifts because such gifts were not relieved of the tax burden at that time. .!Q.. at 316. However, because pre-residuary gifts no longer bear a tax burden, the practice of including a tax clause would be meaningless unless it was being used to alter the statutory scheme. .!Q.. The court also reasoned that because an interpretation contrary to the statutory scheme was consistent with the scheme of distribution favoring the relatives, as evidenced by their pre-residuary gifts, it was more likely that the testator intended the alternative scheme. Stackhous. 12 Fid.2d at 315. In the instant case, the Will contains a tax clause similar to the ones in Pvle, Stackhous, and Erieq. The Decedent merely included a tax clause that recited the statutory tax scheme found in ~3702(b)1, but did not direct how taxes should be apportioned between beneficiaries. Although the court in Stackhous found that this type of clause would be rendered meaningless unless it altered the statutory scheme, the Pennsylvania Superior Court in Pvle considered such reasoning to be flawed. When confronted with a tax clause that was simply a recitation of the law as found in ~3702(b)1, it stated that the clause was not meaningless and would still be enforced because it expressly applied the statutory tax scheme to the will. Pvle, 570 A.2d at 1077. Because there is no specific language indicating how the taxes should be apportioned between the Petitioners and the Charities, an intention to change the statutory scheme of tax apportionment cannot be implied. There is nothing in the Will to guide the court in apportioning tax liability other than the 8 tax clause simply directing that the statutory scheme be followed. In addition, although the scheme of distribution favors the Petitioners, unlike the beneficiaries in Stackhous who were both pre-residuary and residuary beneficiaries, here they are only residuary beneficiaries. The Decedent did not leave them any pre-residuary gifts that could demonstrate the Decedent's general desire to relieve the Petitioners of tax liability on all legacies. Because the tax clause contains no guidance concerning how tax should be apportioned among the residuary beneficiaries and there is no indication from the rest of will that the Petitioners are pre-residuary beneficiaries, there can be no departure from the statutory tax scheme. A will must control the distribution of an estate, and when its language is clear and explicit, its intention must be obeyed. In re Brown's Estate. 57 A. 360. 361 (Pa. 1904). In the instant case, the language of the Will is clear: the Petitioners are to be given a portion of the residue and taxes are to be paid from the residue of the estate. Because the Decedent did not bequeath a pre- residuary gift to the Petitioners nor indicate how estate taxes should be apportioned between the residuary beneficiaries, a contrary intent to statutory tax apportionment may not be implied. Estate and inheritance taxes must be paid by the non-exempt residuary beneficiaries, in this case, the Petitioners. 9 BUREAU OF INDIVI~'iPtX!ES' ni:C;r'c ('Ie INHERITANCE TAX DIvtsttlN'", ~.I,..l) -,,,I: :,--'L '...', PO BOX 280601 0C(~: " -, HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT *' IEV-1607 EX 'FP !O9-04l 2DIT'j Jrl~: II.t PH 3: 39 CU:.Fi<, O~nlll\\I':-' 'n:"I1.",:": ,::, JOHN 0 I(Wl'lfAN KILLIAN & GEPHART 218 PINE ST HBG PA 17101 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 12-13-2004 GRENIER 06-02-2003 21 03-0474 CUMBERLAND 101 DONALD J Allount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account} submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ 1~:r&~~.~5r.I'~..r51~.~~'.......i...:rArnnr!~f1r"fA5r.~'~"fA~.b~.A~i:~DJrr...j(i..................... ESTATE OF GRENIER DONALD J FILE NO.21 03-0474 ACN 101 DATE 12-13-2004 THIS STATEMENT IS PROVIDED TD ADVISE OF THE CURRENT STATUS DF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELDW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATIDN DF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 11-08-2004 PRINCIPAL TAX DUE:. .'.''''.''.''''H'.'.'.'.''.'.'.'.'.''''"''.,",.,.,.,,,,"..,,,.,.,.,.,,,,.,,. 150,000.00 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 09-02-2003 CD002966 7,500.00 " 150,000.00 11-23-2004 REFUND .00 "" 7,500.00- TOTAL TAX CREDIT 150,000.00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 . IF PAID AFTER THIS DATE} SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION DF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $lJ NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRJ, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIDNS. J <;'\<-' . ~ Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 5/03/2005 KILLIAN JOHN D 218 PINE STREET HARRISBURG, PA 17101 RE: Estate of GRENIER DONALD File Number: 2003-00474 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: 6/02/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~F=~~ REGISTER OF WILLS cc: File Personal Representative(s) Judge ~ . . , 'Y In re: : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA EST ATE OF DONALD GRENIER, DECEASED : NO. 2003-00474 : ORPHAN'S COURT DIVISION PETITION FOR ADJUDICATION IN RE ESTATE OF DONALD J. GRENIER, DECEASED ACCOUNT OF JOHN GRENIER AND PATRICIA ROSE. CO-EXECUTORS The Petitioners, John Grenier and Patricia Rose, Co-Executors of the Estate of DONALD GRENIER, respectfully represent that: I. The Decedent, DONALD GRENIER, late of West Pennsboro Township, Cumberland County, Pennsylvania, died on June 2, 2003, having made a Will, duly probated on June 10,2003, on which the present letters testamentary were granted to his niece and nephew, Patricia Rose and John Grenier. There are no other survivors. II. Decedent's Will did not provide for any specific request. The Will provides for a distribution of the residue of the Estate as follows: c. (' .:' L' J ,).:1 "..> ,'W C-) .,q I :. l,-.n -1- (J V~, " Beneficiary Relationship Interest 1. Patricia Rose Niece $500,000.00* 2. John Grenier Nephew $500,000.00* 3. Catholic Charities Charity Three-fourths (3/4) ofthe remainder of the residue 4. Holy Spirit Hospital Charity One-fourth (114) of the remainder of the residue * Per Order of the Cumberland County Orphan's Court, the Pennsylvania Inheritance tax is to be paid equalIy from the distributive shares of Patricia Rose and John Grenier. III. The notice of the granting of such letters was published in The Sentinel, a newspaper published daily in Carlisle, Pennsylvania, on the following dates: July 15,22 and 29, 2003, and in the Cumberland Law Journal, a legal publication published weekly in Cumberland County, Pennsylvania, on the following dates: July 18,25 and August 1,2003. IV. The Inventory of the estate, amounting to $1,678,154.30, was filed with Cumberland County Register of Wills on April 21, 2005. V. Petitioners filed a Petition for a Declaratory Judgment Regarding Interpretation of a Will with the Cumberland County Orphans' Court at No. 2003-0074 on July 27,2004, seeking an interpretation of De cedent' s Will. At issue was whether Decedent intended to make a pre-residuary pecuniary bequestof$1 ,000,000 to Petitioners to be shared -2- . . (F) Will (Exhibit "e"); and (G) Final Determination of Petition for Declaratory Judgment, Order and Opinion; (Exhibit "D"). XVI. The distributive shares of principal and income, and the parties entitled to the same, are suggested as follows: Beneficiary Relationship Interest 1. Patricia Rose Niece $ 428,750.00 2. John Grenier Nephew $ 428,750.00 3. Catholic Charities Charity $ 481,425.90 4. Holy Spirit Hospital Charity $ 160,475.30 -6- ~ .. , Your petitioner, therefore, asks that distribution be awarded to the persons thereunto entitled, as their respective interests may appear. 4~,~~~ kC"4& Patricia Rose, Petitioner STATE OF CALIFORNIA SS.: COUNTY OF The above named petitioner, being duly sworn, does depose and say that the facts set forth in the foregoing petition which are within the personal knowledge of the petitioner are true, and as to facts based on the information of others, the petitioner, after diligent inquiry, believes them to be true. Sworn to and subscribed before me this \81-1--, day of _Ma') ,2005. ~OMJ" J;< ~ ldJ;, ~otary 4c?:c-C~ KP4L/ Patricia Rose, Petitioner j------------ Q SARIWf K. WALTON ..... Commlalon <II 1632126 F f .~ ~ro~~.C~ I . Son IIernatdIno Counly L _ _ ~:o~m:..Ex~r...O':5~f -7- .. Y our petitioner, therefore, asks that distribution be awarded to the persons thereunto entitled, as their respective interests may appear. ~\ ~ ~~' . ." Grenier, Petitioner STATE OF CALIFORNIA COUNTYOF~ SS.: The above named petitioner, being duly sworn, does depose and say that the facts set forth in the foregoing petition which are within the personal knowledge of the petitioner are true, and as to facts based on the information of others, the petitioner, after diligent inquiry, believes them to be true. Sworn to and subscribed before me this _17 fiL day of ,2005. rQ- " ROGER D. BERGTHOLot ~ ~ Commilsion 11371327 < II:! . NOTARY PUIlUC. CALlFOANIA ~ > NEVADA COIJIm f MY COMMISIION EXPlIll:S 1 OCTOIEA '0. 200t .. .A .d /~ -8- , .. In re: : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF DONALD GRENIER, DECEASED : NO. 2003-00474 : ORPHAN'S COURT DIVISION STATEMENT OF PROPOSED DISTRIBUTION TO BENEFICIARIES Per Item SECOND. A. of the Decedent's Will: To Patricia Rose: Distributive Share (One-half (1/2) of $ 1,000,000) Less: One-half (1/2) of estate P A Inheritance Tax liability per Order of Orphans' Court Distributive Share Advance Distribution of Cash (02/16/04) Proposed Final Distribution of Cash To John Grenier: Distributive Share (One-half (1/2) of$1,000,000) Less: One-half (112) of estate P A Inheritance Tax liability per Order of Orphans' Court Distributive Share Advance Distribution of Cash (02/16/04) Proposed Final Distribution of Cash Per Item SECOND. B. of the Decedent's Will: To Catholic Charities: Proposed Distribution of Cash of seventy-five (75%) percent of balance of residue: Proposed Distribution of Cash of seventy-five (75%) percent of anticipated refund of fed. estate tax: Total Final Distribution of Cash -1- $500,000.00 ($ 71.250.00) $428,750.00 $300.000.00 $128,750.00 $500,000.00 ($ 71.250.00) $428,750.00 $300.000.00 $128,750.00 $436,009.65 $ 45.416.25* $481,425.90 . Per Item SECOND. C. of the Decedent's Will: To Holy Spirit Hospital: Proposed Distribution of Cash of twenty-five (25%) percent of balance of residue: Proposed Distribution of Cash of twenty-five (25%) percent of anticipated refund of fed. estate tax: Total Final Distribution of Cash $145,336.55 $ 15.138.75* $160.475.30 TOTAL PROPOSED DISTRIBUTION OF CASH $899,401.20 * The Estate anticipates a refund from the IRS in the amount of$60,555.00 from the Supplemental Information Form 706 and Claim for Refund and Request for Abatement Form 843 filed on February 17, 2005. At the time of filing this Petition, the Estate has not received said refund. In the event that the Estate is refunded an amount less than this and the Estate does not challenge the amount of the actual refund, each beneficiary will receive its proportionate share of the actual refund. -2- PROOF OF PUBLICATION OF NOTICE IN CUMBERLAND LAW JOURNAL (Under Act No. 587, approved May 16, 1929), P. L.1784 STATEOFPENNSYLVANIA : ss. COUNTY OF CUMBERLAND : Lisa Marie Coyne, Esquire, Editor of the Cumberland Law Journal, of the County and State aforesaid, being duly sworn, according to law, deposes and says that the Cumberland Law Journal, a legal periodical published in the Borough of Carlisle in the County and State aforesaid, was established January 2, 1952, and designated by the local courts as the official legal periodical for the publication of all legal notices, and has, since January 2, 1952, been regularly issued weekly in the said County, and that the printed notice or publication attached hereto is exactly the same as was printed in the regular editions and issues of the said Cumberland Law Journal on the following dates, V1Z: JULY I 8, 25, AUGUST I, 2003 Affiant further deposes that he is authorized to verifY this statement by the Cumberland Law Journal, a legal periodical of general circulation, and that he is not interested in the subject matter of the aforesaid notice or advertisement, and that all allegations in the foregoing statements as to time, place and character of publication are true. Grenier, Donald J't dec'd. Late of West Pennsboro. Co~Executors: John Grenier and Patricia Rose. P.O. Box 411, Sier- ra City. CA 06125. Attomeys: John D. Killian, Es- quire. The Law Firm of Killian & Gephart, 218 Pine Street. P.O. Box 886. Harrtsburg. PA 17108. N TO AND SUBSCRIBED before me this I day of AUGUST, 2003 S PROOF OF PUBLICATION State of Pennsylvania, County of Cumberland. Lori Saylor, Classified Advertising Manager of THE SENTINEL, of the County and State aforesaid, being duly sworn, deposes and says that THE SENTINEL, a newspaper of general circulation in the Borough of Carlisle, County and State aforesaid, was established December 13th, 1881, since which date THE SENTINEL has been regularly issued in said County, and that the printed notice or publication attached hereto is exactly the same as was printed and published in the regular editions and issues of THE SENTINEL on the following dates, viz Copy of Notice of Publication NOTICE LETTERS TESTAMEN- -T ARY FOR the Estate of DONALD J. GRENIER deceased, late of Wesf' Pennsboro, County of Cumberland, Pennsylva- nia, having been granted to the undersigned, all persons indebted to the Estate are requested to make immediate payment and those hav- ing claims against the Estate are requested to present them for settlement without delay to: John Grenier, Co-Executor Patricia Rose, Co-Executrix POBox411 Sierra City, CA 06125 or 10: John D. Killian, Esquire The Law Firm of Killian & Gephart P.O. Box 886 Harrisburg, PA 17108 July 15, 22 & 29, 2003 Affiant further deposes that he is not interested in the subject matter of the aforesaid notice or advertisement, and that all allegations in the foregoing statement as to time, place and character of publication are true. ~~.~~ July 31, 2003 Sworn to and subscribed before me this day of July, 2003. o (~vkbY) 31st ~ Notary Public My commission expires: NOTARIAL SEAL , SHIRLEY 0_ DURrllrl. rlotar")' PublIC Catlis\e Bore" Cumberland County Commission Ex 'r.,. Au . 9. 2003 In re: : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF DONALD GRENIER, DECEASED : NO. 2003-00474 : ORPHAN'S COURT DIVISION AFFIDAVIT OF NOTICE I, John D. Killian, Esquire, attorney for the Estate of Donald Grenier, do certify that written notice by U.S. Mail was given of the filing ofthe Account and Statement of Proposed Distribution to every unpaid claimant who has given written notice of his claim to the accountant and to every person known to the accountant to have or claim an interest in the estate as said written notices are attached. I understand that false statements herein are subject to the penalties of 18 Pa.C.S. Section 4904 relating to unsworn falsification to authorities. J~~~ Counsel for: John Grenier and Patricia Rose, Co-Executors Date: May 20, 2005 - CERTIFICATE OF SERVICE I, John D. Killian, Esquire, do certify that on this date I served a true and correct copy of the within document upon the following by U.S. Mail as follows: Patricia Rose 1050 E. Ramon Road #31 Palm Springs, CA 92264 John Grenier 39 Cedar Lane Sierra City, CA 96125 Attorney for Catholic Charities of the Diocese of Harrisburg, PA: Terrence J. Kerwin KERWIN & KERWIN 27 No. Front Street Harrisburg, PA 17101 Attorney for Holy Spirit Hospital: Edmund G. Myers. JOHNSON, DUFFIE, STEWART & WEIDNER 301 Market St. P.O. Box 109 Lemoyne, PA 17043-0109 Attorney General of the Commonwealth of Pennsylvania: John L. Downing P A Office of Attorney General Charitable Trusts and Organizations Section 14th Floor Strawberry Square Harrisburg, PA 17120 .~ J D. Killian, Esquire illian & Gephart 218 Pine Street P.O. Box 886 Harrisburg, P A 171 0 I Phone: (717)232-1851 Dated: May 20, 2005 Attorney for the Co-Executors 2 " , . LAST WILL AND TESTAMENT OF DONALD GRENIER I, DONALD GRENIER, declare this to be my Last Will and Testament and hereby revoke all prior wills and codicils made by me. FIRST: My Executor shall pay from the residue of my estate all my debts, funeral and administration expenses and all estate, inheritance, succession and transfer taxes imposed by the United States or any state, territory or possession which shall become payable by reason of my death. It shall not be necessary to file any claims therefor, nor to have them allowed by any court. SECOND: I give and devise the residue of my estate, real, personal and mixed, of whatever kind and nature, and wherever situate at the time of my death, as follows: A. I give and bequeath the maximum amount allowable for the estate tax transfer exemption at the time of my death, not to exceed One Million ($1,000,000) Dollars, to my niece, PATRICIA ROSE, of Palm Springs, California, and my nephew, JOHN GRENIER, of Sierra Village, California, to be shared equally. B. I give and bequeath three-fourths (75%) of the remainder of my estate to CATHOLIC CHARITIES for educational purposes. ," . " LAST WILL AND TESTAMENT OF DONALD GRENIER C. I give and bequeath one-fourth (25%) of the remainder of my estate to HOLY SPIRIT HOSPITAL, Camp Hill, Pennsylvania. FOURTH: I nominate, constitute and appoint DOROTHY YINGLING, Executor of this my Last Will and Testament, to serve without bond or security, and to make distribution of my estate in cash or in kind, or partly in cash and partly in kind, and in such manner as she may determine. I authorize, empower and direct her to sell and convey, by good and sufficient deed, in fee simple estate, any and all of my real estate, at public or private sale, for such price or prices, upon such terms and conditions, as in her Judgment is best for my estate, and to that end to sign, seal, execute, acknowledge and deliver all deeds or other instruments necessary therefor, as effectively as I could do if I were personally present. In the event such person does not survive me, or refuses to act as Executor or does not complete the duties of Executor, then I nominate, constitute and appoint PATRICIA ROSE and JOHN GRENIER, as the alternate Co-Executors, to serve without bond or security. My al ternate CoExecutors shall have all of the powers , privileges, duties and immunities granted to my Executor as provided herein. 2 . . LAST WILL AND TESTAMENT OF DONALD GRENIER FIFTH: No beneficiary shall have the power to anticipate, encumber or transfer his or her interest in my estate or any trust created herein in any manner other than by the valid exercise of a Power of Appointment. No part of any trust or my estate shall be liable for or charged with any debts, contracts, liabilities or torts of a beneficiary or subj ect to seizure or other process by any creditor of a beneficiary. IN WITNESS WHEREOF, I, DONALD GRENIER, the Testator, have to this my Last will and Testament, set my hand and seal this ~ day of A LtGU~ , 2001. ciJ.~ X~ DONALD GRENIER (SEAL) Signed, sealed, published and declared by the above named Testator, as and for his Last Will and Testament, in the presence of us, who have hereunto subscribed our names at his request, as witnesses hereto, in the presence of the said Testator, and of each other. The preceding document consists of this and two (2) other c s cutO nU~bered, typewritten pages. . ~ceO'd'ng", ~5 ,f8 ifill residing at liAA4dkw;, Pit 11-(/1 3 , . , , ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA SS. : COUNTY OF DAUPHIN I, DONALD GRENIER, the Testator whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; and that I signed it willingly and as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed al2.q ,QOcknowledge)~ before _me GRENIER, the Testator, this~- day of ~t)U~-r by DONALD , 2001. af9~. 1'11'/ ft~ Testator \ 1 ~1l;( Public (SEAL) Notarial Seal Rhonda L. Lang, Notary Public Harrisburg, Dsuphln County My Commission EXpires Aug. 9. 2004 4 . . . . AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA SS. : COUNTY OF DAUPHIN We, ~tt.v j). tlL-L-l 'ft-tJ and tIMI3~(}.fT tlttflli the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the Testator sign and execute the instrument as his Last Will; that the Testator signed willingly and executed it as his free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the Testator signed the Will as a witness; and that to the best of our knowledge the Testator was at that time 18 or, more years of age, of sound mind and under no constraint or undue influence. ~orn to ~ afA'rIjled ~;Q t+-..J y. l-W N witnesses, this :2-<b~ day of and and subscribed l!..iif..Uoeif.Llj AlAGv<3l' to before T Ibtf~ , 2001. me by I~~"~ ", -0 1Ja - Witess ,,). . 0z.....- lfA^>-- itness (SEAL) LL (=--) (--~ ~!2~'--. \;,,11,_ <:.-:; (- ,) c' ~ ~ L;,_l C; ~~(:_') C)'~ U_1L- 0= INRE: : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, : PENNSYLVANIA ESTATE OF DONALD GRENIER, DECEASED : NO. 2003-00474 : ORPHANS' COURT DIVISION IN RE: FINAL DETERMINATION OF PETITION FOR DECLARATORY JUDGMENT AND NOW, this ,2005, upon consideration of the Petition for Declaratory Judgme he Answers, the Stipulation of Facts, briefs of the parties and oral argument, and concluding that the Decedent did not intend to make a pre-residuary gift to Petitioners, John Grenier and Patricia Rose, it is hereby ORDERED that all gifts to the beneficiaries under Item SECOND of the Will be satisfied as residual gifts and that the tax burden be allocated solely to the gift to the non-charitable beneficiaries, John Grenier and Patricia Rose, under tax apportionment scheme as found in 20 Pa.C.S.A. ~3701 et seq. (2004). By the Court, c='l -c ,~:,_, !-~ .- c- L_~..,. ::::,<r, -, t?_: ~~-: Dc ,.--.-- '0 ,:, U l....--:- =~ c.=:- <-' Donald M. Lewis III Keefer, Wood, Allen & Rahal, LLP 210 Walnut Street P.O. Box 11963 Harrisburg, P A 17101-1963 (717)255-8038 Attorney for Petitioners Edmund G. Myers Johnson, Duffie, Stewart & Weidner 301 Market Street P.O. Box 109 Lemoyne, PA 17043-0109 (717)761-4540 Attorney for Respondent, Holy Spirit Hospital Terrence J. Kerwin Kerwin & Kerwin 27 N. Front Street Harrisburg, PA 17101 (717)238-4765 Attorney for Respondent, Catholic Charities of the Diocese of Harrisburg, Inc. L.k; C:rJ; U..! :-:-j -;.~ ~~. 1.,_ - -- I..~c,: \ L,-~_ c-:; L.__" ~-:j t~~,~ '-_: " 8~~ IN RE: : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, : PENNSYLVANIA ESTATE OF DONALD GRENIER, DECEASED : NO. 2003-00474 : ORPHANS' COURT DIVISION IN RE: FINAL DETERMINATION OF PETITION FOR DECLARATORY JUDGMENT Opinion Hoffer. P.J.: Before the court is the Petition of Patricia Rose and John Grenier, the niece and nephew of the Decedent and co-executors of his estate, seeking a Declaratory Judgment which classifies the estate assets transferred to them as pre-residuary gifts under the Will. If granted, the effect of this Declaratory Judgment would relieve the Petitioners of the burden of their share of inheritance and estate taxes. Catholic Charities and Holy Spirit Hospital (hereinafter "Charities") are charitable residuary legatees who contend that the assets given to the Petitioners are a part of the estate's residue. For the purpose of estimating the potential tax implications of the parties' respective illWrpretations of the Will, the parties have stipulated the debts, administrative c .. f-----'--- ex:penseSi' and fees incurred by the Estate, as well as facts relevant to ~. L:,_~~~' , ~ C2:, in1erpr~a1lon. - L;.'/__ :.~ d~~_ STATEMENT OF FACTS Lr:' c::.-< ~-; U <'--' Donald Grenier died testate on June 4, 2003 with an estate consisting of assets worth over $1.6 million. (Stipulation of Facts at 1, 3.) He never married and had no children.1 (Id. at 1.) Petitioners, both adults residing in California, were his closest living relatives at the time of his death. (Id. at 2.) His three-page will is comprised of four numerated items.2 (Id. at Exhibit A.) The item labeled "FIRST' directs the Executor to "pay from the residue of my estate. . . all estate, inheritance, succession, and transfer taxes. . .." (ld.) Immediately following this paragraph, the dispositive provisions of the will state as follows: SECOND: I give and devise the residue of my estate, . . ., as follows: A. I give and bequeath the maximum amount allowable for the estate tax transfer exemption at the time of my death, not to exceed One Million Dollars, to my niece, Patricia Rose, . . ., and my nephew, John Grenier, . . ., to be shared equally. B. I give and bequeath three-fourths (75%) of the remainder of my estate to Catholic Charities. . . C. I give and bequeath one-fourth (25%) of the remainder of my estate to Holy Spirit Hospital. . . (Id.) Both Catholic Charities and Holy Spirit Hospital are charitable organizations exempt from inheritance tax. See 72 Pa.C.S.A. S 9111 (c)1; (Id. at 2.) There are no other beneficiaries who received property under the Will or from its residue. (Id. at Exhibit A.) There are sufficient assets in the estate to fund the $1 million legacy. (Id. at 3.) I Decedent was a resident of Cumberland County, Pennsylvania. , The third and fourth items are erroneously labeled "Fourth" and "Fifth," but there is no allegation by any party that these three pages do not encompass the will in its entirety. Furthermore, the "Fourth" and Fifth" items are not relevant to this discussion. 2 DISCUSSION In the interpretation of any will, a court must focus on the intent of the testator which is gathered from an examination of the entire will. Estate of . McKenna, 489 A.2d 862, 865 (Pa. 1985). In order to ascertain the testator's intent, a court must examine the words of the will, and, if necessary, the scheme of distribution and other facts bearing on the issue. Id. The provisions of the Pennsylvania Statutes, which control the apportionment of federal estate taxes, provide that a testator may direct how the estate taxes shall be apportioned and that such direction will take precedence over the statutory tax apportionment scheme. 20 Pa.C.S.A. S 3701 (2004).3 In the absence of such direction from the testator, each party interested in property of the gross estate is responsible for the federal estate taxes in proportion to his or her share. Id. One of the exceptions to this general rule exempts the beneficiaries of pre-residuary gifts from paying estate taxes. 20 Pa.C.S.A. S 3702(b)1. The taxes on these gifts are paid entirely from the residue prior to its distribution among residuary beneficiaries. Id. The Petitioners argue that the magnitude and specificity of their legacy, in comparison to the smaller legacy left to the Charities, demonstrates the Decedent's intent to bequeath them a pre-residuary gift, on which they are not responsible for taxes. In this context, they argue that the tax clause contained 3 Pennsylvania estate tax is apportioned in the same manner as a Federal estate tax. 20 Pa.C.S.A. S 3704 (2004). 3 in Item "FIRST" is sufficient to alter the statutory tax scheme. However, for the reasons stated in this opinion, the language in the Will does not demonstrate the Decedent's intention to give the Petitioners a pre-residuary gift and is insufficient to alter the statutory tax scheme. I. The legacy to the Petitioners is a part of the Residue of the Estate. Generally, a specific bequest, or pre-residuary gift, is a "gift by will of a specific article or part of an estate." Soles Estate, 304 A2d 97, 100 (Pa. 1973). By contrast, the residue of an estate is defined as ''whatever is not specifically devised or bequeathed. . ." Brickner's Estate, 6 A2d 905 (Pa. 1939). If there is any doubt as to the testator's intent whether a transfer is a specific bequest or part of the residue, the party arguing a specific gift has the burden of proof. Id. In addition, the mere fact that the testator enumerated specific items in a residual gift does not make it a specific bequest. See In re Wooleft's Estate, 337 A2d 837, 840 (Pa. 1975.) The Will states that the Petitioners are to be given out of the residue the "maximum amount allowable for the estate tax transfer exemption not to exceed $1 million." (Stipulation at Ex. A) The Petitioners argue that this language gives them a pre-residuary gift of a specific dollar amount of $1 million. They argue that this interpretation, which would free them of tax liability, is consistent with the scheme of distribution that makes them the estate's primary beneficiaries. They also contend that the words "not to 4 exceed" merely demonstrate that the Decedent believed his estate would only . sustain a $1 million gift even if the tax exemption increased, and that they do not demonstrate the Decedent's intention to limit their share of the residue. Although this language gives the Petitioners a specific and substantial amount, it is simply a method of calculation to dispose of the residue, not a pre-residuary gift. In Item "Second," the Decedent specifically allocated a portion, albeit a substantial portion, of the residue to the Petitioners in an amount to be measured by the federal estate tax clause. (Stipulation at Ex. A) This specific method of calculation does not override the fact that the legacy is found in the paragraph distributing the residue. Nor does it alter the source or character of all legacies in the will, which are to be satisfied from the residue under Item "Second." (Stipulation at Ex. A) If anything, it demonstrates that the testator was aware of the tax consequences of his will, including the tax burden on the Petitioners. Had he desired to do so, the Decedent could have alleviated this burden by explicitly stating that their legacy was pre-residuary or by leaving their legacy out of the residue provision. However, the Decedent expressly stated in his Will that their legacy was to be satisfied from the residue. The Petitioners have not proven that the Decedent intended to give them a pre-residuary gift of $1 million. 5 I I. . . ,I ) II. The Decedent did not Intend to Alter the Statutory Tax Apportionment Scheme. In determining whether a testator intended to alter the statutory scheme with a tax clause, Pennsylvania courts must closely examine the entire will to determine if it adequately directs how estate tax is to be apportioned between beneficiaries. See SUL. In re Estate of Pvle, 570 A.2d 1074, 1077 (Pa. Super. Ct. 1990). In order to establish this contrary intention, a testator must specifically direct how taxes should be apportioned among beneficiaries lQ.; ill re Estate of Eriea, 267 A.2d 841, 845 (Pa. 1970). In the absence of such language, a contrary intent will not be implied from the rest of the will. See Pvle, 570 A.2d at 1077. The court in Pvle held that a testatrix did not intend to alter the statutory tax scheme because her will did not contain any specific language directing how tax should be apportioned among beneficiaries. lQ. A non-charitable beneficiary in Pvle argued that a clause which directed that "all taxes be paid from residue," when viewed in the context of its placement before the residue clauses and a directive transferring her portion of the residue "absolutely," demonstrated the testatrix's intent to have taxes paid from the residue priorto its distribution between her and two charitable beneficiaries. lQ. at 1077-8. (emphasis added). However, the court found this argument to be insufficient to disrupt the statutory tax scheme. lQ. It refused to find that the testatrix intended to alter the statutory tax scheme by implication. See id. at 1078. It 6 ! I' 110 J ,., I reasoned that if the testatrix had desired to disrupt the statutory scheme, she could have used appropriate language in her will and specifically stated that all taxes were to be paid from residue prior to its distribution. Id. The Pennsylvania Supreme Court also addressed the issue of allocation of estate taxes between two beneficiaries of the residual estate in ill re Estate of Eriea, 267 A.2d 841 (Pa. 1970). In Erieg, the niece of the testator argued that the tax clause in the will required the estate taxes to be paid from the residue prior to distribution, thereby apportioning some of the tax burden to the other residuary beneficiary, the testator's widow. kL. at 843. The court observed that while the testator had specifically directed that all taxes be paid from the residue, he had not provided any guidance as to the allocation of tax liability between the two residuary beneficiaries. kL. at 845. Therefore, the language in the will was insufficient to overcome the statutory scheme. kL. The Petitioners rely on Stackhous Estate, 12 Fid.2d. 311 (G.C. Montg. 1992) to support their argument that the tax clause alters the statutory tax scheme. In Stackhous, relatives of the testator, who were bequeathed both and pre-residuary legacies, argued that the presence of a tax clause demonstrated the testator's intent to alter the statutory scheme. kL. at 312. The court held that a tax clause, similar to the one in the instant case, sufficiently demonstrated the testator's intent to have taxes paid prior to distribution of the residue between the relatives and charitable beneficiaries. kL. at 315. It reasoned that tax clauses were used prior to 1961 to insure the 7 . . , > integrity of pre-residuary gifts because such gifts were not relieved of the tax burden at that time. Id. at 316. However, because pre-residuary gifts no longer bear a tax burden, the practice of including a tax clause would be meaningless unless it was being used to alter the statutory scheme. !Q. The court also reasoned that because an interpretation contrary to the statutory scheme was consistent with the scheme of distribution favoring the relatives, as evidenced by their pre-residuary gifts, it was more likely that the testator intended the alternative scheme. Stackhous. 12 Fid.2d at 315. In the instant case, the Will contains a tax clause similar to the ones in Pvle, Stackhous, and Eriea. The Decedent merely included a tax clause that recited the statutory tax scheme found in s3702(b)1, but did not direct how taxes should be apportioned between beneficiaries. Although the court in Stackhous found that this type of clause would be rendered meaningless unless it altered the statutory scheme, the Pennsylvania Superior Court in Pvle considered such reasoning to be flawed. When confronted with a tax clause that was simply a recitation of the law as found in s3702(b)1, it stated that the clause was not meaningless and would still be enforced because it expressly applied the statutory tax scheme to the will. Pvle, 570 A.2d at 1077. Because there is no specific language indicating how the taxes should be apportioned between the Petitioners and the Charities, an intention to change the statutory scheme of tax apportionment cannot be implied. There is nothing in the Will to guide the court in apportioning tax liability other than the 8 , , I. II. II .' .. tax clause simply directing that the statutory scheme be followed. In addition, although the scheme of distribution favors the Petitioners, unlike the beneficiaries in Stackhous who were both pre-residuary and residuary beneficiaries, here they are only residuary beneficiaries. The Decedent did not leave them any pre-residuary gifts that could demonstrate the Decedent's general desire to relieve the Petitioners of tax liability on all legacies. Because the tax clause contains no guidance concerning how tax should be apportioned among the residuary beneficiaries and there is no indication from the rest of will that the Petitioners are pre-residuary beneficiaries, there can be no departure from the statutory tax scheme. A will must control the distribution of an estate, and when its language is clear and explicit, its intention must be obeyed. In re Brown's Estate. 57 A. 360. 361 (Pa. 1904). In the instant case, the language of the Will is clear: the Petitioners are to be given a portion of the residue and taxes are to be paid from the residue of the estate. Because the Decedent did not bequeath a pre- residuary gift to the Petitioners nor indicate how estate taxes should be apportioned between the residuary beneficiaries, a contrary intent to statutory tax apportionment may not be implied. Estate and inheritance taxes must be paid by the non-exempt residuary beneficiaries, in this case, the Petitioners. 9 . COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ~ oLI-03. uY7tj FIRST AND FINAL ACCOUNTING OF Patricia J. Rose, Co-Executor John A. Grenier, Co-Executor For ESTATE OF DONALD GRENIER Date of Death: June 2, 2003 Date of Appointment; June 10, 2003 Dates of Advertisement: The Sentinel- July 15, 22 & 29, 2003 Cumberland Law Journal- July 18, 25 & August 1, 2003 Accounting for the Period: June 2, 2003 to May 20, 2005 Purpose of Account: The above fiduciaries offer this account to acquaint interested parties with the transactions that have occurred during their administration. It is important that the account be carefully examined. Requests for additional information, or questions, or objections, can be discussed with: Patricia Rose and John Grenier, Co-Executors or John D. Killian, Attorney for the Co-Executors 218 Pine Street Harrisburg, P A 17108 (717)232-1851 ~ :j)J{IL-/ J hn D. KIllian "'",,) r".,", CJ -',") (J N . ..;.1 ')~' v't , Estate of Donald Grenier Receipts Inventory Value Cash and Cash Equivalents 06/02/2003 F&M Trust Checking Account $ 11,241.54 ING Direct 34,940.19 No. of Inventory Value Shares Stocks 06/02/2003 44,600 Teppco Partners $ 1,536,470.00 Inventory Value Tangible Personal Property 06/02/2003 Buick Century $ 11,500.00 No. of Inventory Value Shares Mutual Funds 06/02/2003 Brown & Company $ 84,002.57 Total INVENTORY $ 1,678,154.30 RECEIPTS SUBSEQUENT TO INVENTORY 06/03/2003 US Treasury - Social Security $ 453.00 09/17/2003 Capital Blue Cross Refund of Insurance Premium 189.14 10/07/2003 Hartford Insurance Company Refund of premium 7.00 Total RECEIPTS SUBSEQUENT TO INVENTORY 649.14 Total Receipts of Principal $ 1,678,803.44 Page 1 (1) Estate of Donald Grenier Receipts of Income Income Collected Dividend Teppco Partners 08/20/2003 Dividend on 44,600 Shares $ 27,875.00 Total Dividend Interest Brown & Company 06/27/2003 Interest on 0 Shares 07/25/2003 Interest on 0 Shares 07/31/2003 Interest on 0 Shares $ 6.53 6.53 1. 40 F&M Investment Fund A 11/03/2003 Interest $ 34.17 12/01/2003 Interest 554.92 12/01/2003 Interest 0.02 12/31/2003 Interest 265.33 02/02/2004 Interest 108.91 02/05/2004 Interest 159.73 02/12/2004 Interest 671.94 03/01/2004 Interest 472.55 04/01/2004 Interest 564.51 05/03/2004 Interest 518.75 06/30/2004 Interest 537.85 07/31/2004 Interest 524.04 08/02/2004 Interest 594.56 09/30/2004 Interest 644.26 10/01/2004 Interest 733.19 11/01/2004 Interest 855.78 12/01/2004 Interest 959.52 Page 1 (2) $ $ 27,875.00 27,875.00 14.46 Receipts ofIncome (Continued) F&M Investment Fund A 01/03/2005 Interest $ 1,094.81 02/01/2005 Interest 1,214.80 03/01/2005 Interest 1,118.14 04/22/2005 Interest 1,375.87 $ 13,003.65 F&M Investment Fund C 02/09/2004 Interest on 468,000 Par $ 257.53 02/11/2004 Interest on 0 Par 261.78 Matured C/D 02/12/2004 Interest on 0 Par 252.05 Matured C/D 02/12/2004 Interest on 0 Par 264.66 Matured C/D 02/17/2004 Interest on 0 Par 169.53 1,205.55 F&M Trust Checking Account 06/20/2003 Interest $ 3.31 08/20/2003 Interest 3.26 6.57 F&M Trust Estate 06/30/2003 Interest $ 1.19 07/31/2003 Interest 1.42 08/29/2003 Interest 12.80 09/30/2003 Interest 6.74 10/31/2003 Interest 45.92 11/30/2003 Interest 0.88 12/30/2003 Interest 0.90 01/30/2004 Interest 0.77 02/29/2004 Interest 89.74 03/31/2004 Interest 35.62 04/30/2004 Interest 46.15 Page 2 (3) Receipts ofIncome (Continued) F&M Trust Estate OS/28/2004 Interest $ 47.58 06/28/2004 Interest 45.86 07/30/2004 Interest 46.61 08/31/2004 Interest 46.70 09/30/2004 Interest 42.01 10/29/2004 Interest 37.26 11/30/2004 Interest 35.74 12/31/2004 Interest 37.48 01/31/2005 Interest 38.96 02/28/2005 Interest 35.18 03/31/2005 Interest 37.95 04/30/2005 Interest 36.74 $ 730.20 ING Direct 06/30/2003 Interest $ 57.20 07/31/2003 Interest 60.49 117.69 Total Interest $ 15,078 .12 Total Income Received $ 42,953.12 Page 3 (4) Gains and Losses on Sales or Other Dispositions (Continued) Net Gain Net Loss 10/23/2003 Sale 44,600 Shares Teppco Partners Net Proceeds $ 1,567,330.69 Inventoried at 1,536,470.00 $ 30,860.69 12/26/2003 Sale 250,000 Par F&M Investment Fund B-2 Matured U.S. TBill Net Proceeds $ 250,000.00 Inventoried at 249,672.40 327.60 01/29/2004 Sale 250,000 Par F&M Investment Fund B-1 Matured U.S. TBill Net Proceeds $ 250,000.00 Inventoried at 249,448.09 551.91 02/09/2004 Sale 468,000 Par F&M Investment Fund C Net Proceeds $ 468,000.00 Carried at 468,000.00 Total Gains and Losses $ 31,740.20 $ 0.00 Net Gain $ 31,740.20 Page 2 (6) Date Paid 07/14/2003 07/14/2003 07/14/2003 07/14/2003 07/14/2003 07/14/2003 07/14/2003 07/14/2003 07/31/2003 Page 1 Estate of Donald Grenier Disbursements Claims presented, allowed, paid, credited and appearing in the Summary Statement Carlisle Hospital Check Number 08 $ Chase Check Number 01 Citi Cards Check Number 06 Kuhn Communications Check Number 02 PA Dept. of Revenue Quarterly payment of state personal income tax for 2003. Check Number 03 PP&L Check Number 07 The Hartford Premium Check Number 05 US Treasury Quarterly payment for personal Federal income tax for 2003. Check Number 04 MS Hershey Medical Center Check Number 103 (7) Amount Paid 205.09 105.28 59.80 6.00 230.00 86.04 20.00 920.00 171.90 Disbursements (Continued) Date Paid Amount Paid Claims presented, allowed, paid, credited and appearing in the Summary Statement 07/31/2003 PP&L Check Number 107 $ 18.36 08/19/2003 Swaim Health Center Check Number 109 929.82 10/01/2003 Central Penn Medical Group Check Number 113 24.14 11/20/2003 MS Hershey Medical Center Refund of payment (171.90) 03/03/2004 Andorra Radiology Check Number 128 33.00 04/1 3/2004 US Treasury Personal Income Tax 1040 Check Number 131 460.00 05/05/2004 Andorra Radiology Refund of payment made. (33.00) 06/20/2004 PA Dept. of Revenue Refund on Pennsylvania 2003 personal income tax. (460.00) 1 0/31 /2004 Carlisle Hospital Refund of payment. (205.09) Total Claims presented, allowed, paid, credited and appearing in the Summary Statement $ 2,399.44 Page 2 (8) Disbursements (Continued) Date Paid Amount Paid Administration Expenses 07/16/2003 Killian & Gephart $ 49.41 Checl<. Number 105 07/31/2003 patricia Rose 51. 00 Cremation certificate Death Certificates Check Number 102 08/19/2003 patricia Rose 108.78 Expenses of funeral Check Number 108 08/30/2003 Patricia Rose 19.09 US Post Office Check Number 112 09/01/2003 Dauphin County Reporter 60.00 Advertisement of Estate Check Number 111 09/01/2003 Killian & Gephart 107.64 Check Number 111 10/01/2003 John Grenier 13 .65 US Post Office Check Number 114 10/10/2003 Killian & Gephart 45.99 Check Number 117 10/10/2003 Killian & Gephart 83.42 Check Number 117 10/10/2003 Patriot News 117.11 Advertisement of Estate Check Number 117 Page 3 (9) Date Paid 10/21/2003 1 0/30/2003 11/30/2003 11/30/2003 11/30/2003 12/26/2003 01/27/2004 01/29/2004 01/29/2004 Page 4 Disbursements (Continued) Administration Expenses Diana M. Reed & Associates Tax consulting service. Check Number 115 patricia Rose Federal Express fees Check Number 119 F&M Trust Investment Fund Monthly fee deducted from income. Killian & Gephart Check Number 120 Killian & Gephart Check Number 120 F&M Trust Investment Fund Monthly fee deducted from income. F&M Trust Investment Fund Monthly fee deducted from income. Keefer,Wood,Allen & Rahal Including filing fees and Sheriff service fee. Check Number 121 Killian & Gephart Check Number 122 $ (10) Amount Paid 125.00 19.16 258.40 32.57 1. 72 324.97 325.01 111.32 60.80 Disbursements (Continued) Date Paid Amount Paid Administration Expenses 06/19/2004 Killian & Gephart $ 34.04 Check Number 133 06/30/2004 F&M Trust Investment Fund 159.01 Monthly fee deducted from income. 07/31/2004 F&M Trust Investment Fund 159.09 Monthly fee deducted from income. 08/25/2004 F&M Trust Investment Fund 159.18 Monthly fee deducted from income. 09/03/2004 Keefer, Wood, Allen & Rahal 45.39 Check Number 138 09/10/2004 patricia Rose 24.77 postage expense Check Number 135 09/30/2004 F&M Trust Investment Fund 159.28 Monthly fee deducted from income. 10/31/2004 F&M Trust Investment Fund 159.40 Monthly fee deducted from income. 11/17/2004 Killian & Gephart 101.36 Check Number 140 11/30/2004 F&M Trust Investment Fund 159.55 Monthly fee deducted from income. Page 6 (12) Disbursements (Continued) Date Paid Amount Paid Administration Expenses 05/18/2005 Register of Wills Agent $ 15.00 Inventory filing fee. Check Number 143 Total Administration Expenses $ 50,373.92 Federal and State Taxes 08/19/2003 Register of wills Agent $ 150,000.00 PA Inheritance Tax Prepayment. Check Number 110 03102/2004 us Treasury 42,000.00 706 Tax Prepayment. Check Number 126 08/3112004 us Treasury 18,555.00 706 tax payment Check Number 134 11/30/2004 Register of Wills Agent (7,500.00) Refund for overpayment of Inheritance Tax Total Federal and State Taxes $ 203,055.00 Fees and Commissions 06/14/2003 Register of Wills Agent $ 438.00 probate fees. Check Number 101 07/16/2003 Killian & Gephart 8,587.50 Check Number 105 09/01/2003 Killian & Gephart 2,407.50 Check Number 111 Page 8 (14) , . , Disbursements (Continued) Date Paid Amount Paid Fees and Commissions 1 0/1 0/2003 Killian & Gephart $ 942.00 Check Number 117 10/10/2003 Killian & Gephart 2,015.00 Check Number 117 10/21/2003 Keefer,Wood,Allen & Rahal 4,201.00 Check Number 116 11/30/2003 Killian & Gephart 414.00 Check Number 120 11/30/2003 Killian & Gephart 1,299.00 Check Number 120 01/29/2004 Keefer,Wood,Allen & Rahal 1,553.50 Check Number 121 01/29/2004 Killian & Gephart 149.50 Check Number 122 06/19/2004 Killian & Gephart 519.00 Check Number 133 06/19/2004 Killian & Gephart 933.50 Check Number 133 06/19/2004 Killian & Gephart 1,405.50 Check Number 133 06/19/2004 Killian & Gephart 117.00 Check Number 133 06/19/2004 Killian & Gephart 562.00 Check Number 133 Page 9 (15) , . . " Disbursements (Continued) Date Paid Amount Paid Fees and Commissions 09/19/2004 Killian & Gephart $ 303.50 Check Number 139 09/19/2004 Killian & Gephart 105.54 Check Number 139 09/19/2004 Killian & Gephart 2,120.00 Check Number 139 09/20/2004 Keefer,Wood,Allen & Rahal 9,650.50 Check Number 138 09/20/2004 Shaun E. O'Toole 2,286.00 Check Number 13 7 11/17/2004 Killian & Gephart 856.00 Check Number 140 11/17/2004 Killian & Gephart 104.00 Check Number 140 02/16/2005 Killian & Gephart 325.00 Check Number 141 02/16/2005 Killian & Gephart 1,050.00 Check Number 141 02/16/2005 Killian & Gephart 110.50 Check Number 141 02/16/2005 Shaun E. O'Toole 1,980.00 Check Number 142 Page 10 (16) Date Paid 05/18/2005 05/18/2005 OS/20/2005 OS/20/2005 OS/20/2005 OS/20/2005 Page 11 , . Disbursements (Continued) Fees and Commissions Keefer,Wood,Allen & Rahal Check Number 144 Killian & Gephart Feb - April fees. Check Number 143 Killian & Gephart Reserved for estimated fees and costs for May 1 - June 30, 2005. Shaun E. O'Toole Register of Wills Agent Petition and Formal Accounting filing fee. Register of Wills Agent Advertisement fees for Formal Accounting Total Fees and Commissions Total Disbursements (17) . . . ... Amount Paid $ 5,333.50 1,281.66 4,596.00 2,196.00 900.00 80.00 $ 58,822.20 $ 314,650.56 ., () . . J, . Estate of Donald Grenier Distributions to Beneficiaries Distribution Value Pursuant to "Paragraph Second A" Under the Will, the following distributions were made to: Patricia Rose, Niece John Grenier, Nephew John A. Grenier 02/16/2004 Cash Check Number 124 $ 300,000.00 Patricia J. Rose $ 300,000.00 02/16/2004 Cash Check Number 123 $ 300,000.00 300,000.00 600,000.00 Total Distributions $ Page 1 (18) . 'l .. ~ t I __ ., . Estate of Donald Grenier Summary of Account Page 1 (1) t ~ \ ,( ~ ~, . .. .,. Inre: : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF DONALD GRENIER, DECEASED : NO. 2003-00474 : ORPHAN'S COURT DNISION VERIFICATION OF FIRST AND FINAL ACCOUNTING I hereby verify that the foregoing statements of fact made in this document are true and correct to the best of my knowledge, information and belief. ) & ~a, ~ Patricia J. Rose, c6::"Executor Dated: 511 g /os , , Inre: : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF DONALD GRENIER, DECEASED : NO. 2003-00474 : ORPHAN'S COURT DIVISION STATEMENT OF PROPOSED DISTRIBUTION TO BENEFICIARIES Per Item SECOND. A. of the Decedent's Will: To Patricia Rose: Distributive Share (One-half {I 12) of $1 ,000,000) Less: One-half (1/2) of estate P A Inheritance Tax liability per Order of Orphans' Court Distributive Share Advance Distribution of Cash (02/16/04) Proposed Final Distribution of Cash To John Grenier: Distributive Share (One-half {I 12) of$I,OOO,OOO) Less: One-half (1/2) of estate P A Inheritance Tax liability per Order of Orphans' Court Distributive Share Advance Distribution of Cash (02/16/04) Proposed Final Distribution of Cash Per Item SECOND. B. of the Decedent's Will: To Catholic Charities: Proposed Distribution of Cash of seventy-five (75%) percent of balance of residue: Proposed Distribution of Cash of seventy- five (75%) percent of anticipated refund of fed. estate tax: Total Final Distribution of Cash -1- $500,000.00 ($ 71.250.00) $428,750.00 $300.000.00 $500,000.00 ($ 71.250.00) $428,750.00 $300.000.00 $436,009.65 $128,750.00 $128,750.00 $ 45.416.25* $481,425.90 I I Per Item SECOND. C. of the Decedent's Will: To Holy Spirit Hospital: Proposed Distribution of Cash of twenty-five (25%) percent of balance of residue: Proposed Distribution of Cash of twenty-five (25%) percent of anticipated refund of fed. estate tax: Total Final Distribution of Cash $ 145,336.55 $ 15.138.75* $160.475.30 TOTAL PROPOSED DISTRIBUTION OF CASH $899,401.20 * The Estate anticipates a refund from the lRS in the amount of$60,555.00 from the Supplemental Information Form 706 and Claim for Refund and Request for Abatement Form 843 filed on February 17,2005. At the time of filing this Petition, the Estate has not received said refund. In the event that the Estate is refunded an amount less than this and the Estate does not challenge the amount of the actual refund, each beneficiary will receive its proportionate share of the actual refund. -2- Glenda Farner Slrasbaugh Register of Wills and Clerk of Orphans' Court Marjorie A. Wevodau First Deputy Kirk S. Sohonage, Esq Solicitor Register of Wills and Clerk of the Orphans' Court County of Cumberland One Courthouse Square Carlisle, PA 17013 (717) 240-6345 FAX (717)240-7797 INVOICE Bill To: InvoiceNo: Invoice Date: Estate of: Estate No: 372 5/23/2005 DONALD GRENIER 21-03-0474 JOHN D. KILLIAN, ESQUIRE 218 PINE STREET JA HARRSIBURG, PA 17108 490,00 Total $490,00 Qty 1 Fee Description Additional Probate Fee Total: $490.00 Olecks should be made payable to the Register of Wills, Terms: Net 30, Please return one copy of this invoice with your payment. Thank you, STATUS REPORT ONDER RULE 6.12 Name of Decedent DONALD GRENIER Date of Death June 2. 2003 Will No. 00474-2003 Admin. No. 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: Filing a Formal accounting May. 2005. administration will be completed some time after the June 21. 2005 court 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 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: 6'- ~ -05 O~/(~ fignature 1"'>1 John D. Killian. Esquire Name (Please type or print) Killian & Gephart 218 pine Street Harrisburg. PA 17101 Address (717) 232-1851 Tel. No. X Personal RepresentatijJve Counsel for Personal Representative / Capacity: OFCOROF" 'iCCiCE or: BUREAU OF INDIVIDU~[':,~;:_~:; \.;1 I 1 -- _ :.' INHERnAHCE TAX DIVISION !-it-\-' ~.l\ ;t-,; ! \ PO lOX 280601 ' '0.' ..."....' 1..-' , ~_.,' HARRISBURG PA 17121-0601 zaU5 HAY 16 PI1 2: 46 CLERK OF ORPl-tAN'S COURT JOHN D ~~~~i !)\if: CC) PA KILLIAN I GEPHART 218 PINE ST HBG PA 17101 .---______._____u_...___...___.___ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN .. IEV-1UO""'Cll-MJ 05-16-2005 GRENIER 06-02-2003 Zl 03~0474 CUMBERLAND 202 Mount R_itt.cl DdNALD J MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To Insure pr~r credit to your accountl submit the ~r portion of this forll with your "ax p~t. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ i ---------------------------------------------------------------------------------------------------~------------ REV-736. EX AFP (01-02) .. NOTICE OF DETERMINATION AND ASSESSMENT I ,OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER.. i i J FILE NO.21 03-0474 ACN 202 DATE ~5-16-2005 ESTATE OF GRENIER DONALD ESTATE TAX DETERMZNATZON i I '22,698.00 1. Credit For State Death Taxes as Verified 2. Pennsylvania Inheritence Tax Assessed (Excluding Discount and/or Interest) 142,500.00 .00 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) 4. Total Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due ~42.500.00 .00 6. Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return .00 .00 TAX CREDITS: 7. Additional Pennsylvania Estate Tax Due PAYMENT RECEIPT DISCOUNT (+) , DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID I TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. , .00 I TOTAL DUE . I .00 -IF PAID AFTER THIS DATE, SEE REVERSE SIDE IIF TOTAL DUE IS LESS THAN $1, NO PAYIH!NT IS REIlUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A '"CREDIT"" ICR), YOU MY BE DUE A REFUIlD. SEE REVERSE smE OF THIS FORH FOR INSTIlUCTIIlNS.) .....""'-. ~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Di:lY\QfTf) O'~C NOTICE pF DETERMINATION AND BUREAU OF IHDIVlDUAL'TAl!ESlULv "H E OF ASSESSMENT OF PENNSYLVANIA IIItERITAIICE TAlC DIVISIIIt pq::(~FQ I (- ESTATE TAX BASED ON FEDERAL :..~..=':~ 17128-0'.' "u."".I, ,,) ESTATE TAX RETURN ~- 2805MAY 16 PM 2: 45 ClERK OF ORPHAN'S COURT JOHN D KmNaif!LilND en. PA KILLIAN I 6EPHART 218 PINE ST HBG PA 17101 II MAKE CHECK PAYABLE AND REMIT PAyrENT TO: 05-09-2005 GRENIER 06-02-2003 21 03-0474 CUMBERLAND 201 Mount _it_ DqNALD J DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To Insu.... prQpelr cr8dlt to your 8CCOW1t, subIIit the; ""'1' portion of this forti with your ~u: ":pent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES..... , IlV:,cU''It''wll.m:'lI!y.....iUi"All'l'fer..1l'l!t!IlYI!'Ktf!!IN'.lW'.lmllWtW'...............,......... ... OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN .. ' ESTATE OF GRENIER DONALD J FILE NO.21 03-0474 ACN 201 DATE 5-09-2005 ESTATE TAX DETERMZNATZON 1. Credit For State Death Taxes as Verified 22.698.00 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 142,500.00 3. Inheritance Tax Assessad by Other States or Territories of the Unitad States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assessed 42.500.00 5. Pennsylvania Estate Tax Due .00 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT , .00 BALANCE OF TAX DUE ! .00 INTEREST AND PEN. ! .00 TOTAL DUE .00 -IF PAID AFTER THIS DATE, SEE REVERSE SIDE IIF TOTAL DUE IS LESS THAN tl, NO PAYIIENT IS REIlUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A '"CREDIT" ICRI, YOU HAY:8E DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTIllicTIOHS. I ,..., S '{.. In re: : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF DONALD ORENIER, DECEASED : NO. 2003-00474 : ORPHAN'S COURT DIVISION AFFIDAVIT OF SERVICE I, JOHN D. KIljLIAN, ESQUIRE, do hereby certify that a true and correct copy of the Account and Statement of Proposed Distribution was served upon John L. Downing, Pennsylvania Office of Attorney General by certified mail, return receipt requested, on the 23rd day of May, 2005. The original signed return receipt, number: 7000 0520 0023 01703794, is attachedihereto and made a part hereof. - 'I' l' . ". ." 0:> ~ :C,c (",,_ ESz", -.J~i- . ~ . ,~~~ hn D. Killian, Esquire Killian & Gephart 218 Pine Street P.O. Box 886 Harrisburg, PA 17101 Phone: (717)232-1851 Dated: May 31,2005 Attorney for the Co-Executors L ~ ~ ~~ L ~~~\'4\<1. ~ ~~\l:. ~ \\1\-~,,~~ t~~\. ~\:,~ s:,. \ ~~ l1\:J..o " a. sOrvtce 1YPe I!lI CII1HIed MIll C EJcp-. MIIII crl1Oglsloood C AoIum RiecoIptIar C _MIll C 0.0,0. 4. Restricted 0eIIv0ry? (&h Fee) "'" ii il.Ull1oochlicb~Qd:i d>4i~ td\titlOi 1;fi'i9<( 2004 Domeotlc Rotum Rec:eIpt -I - Original Return Receipt signed Inre: : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY PENNSYLVANIA , ESTATE OF DONALD GRENIER, DECEASED : NO. 2.003-00474 : ORPHAN'S COURT DMSION DECREE NISI AND NOW, this 2.1.J. day of T o.U2 c- ,2005, upon consideration of the annexed Petition for Adjudication, it is Ordered, Adjudged, and Decreed that distribution of the Estate of Donald Grenier, be awarded. as outlined in the annexed Petition for Adjudication. By the Court, vtIr ~~~ ~t.o-.;l~-051()'. J6'" h "b0U0,.;. N>., <[:cL\"I\..u,M ~~, ~l2A..-~ PoJA:.....,,--, "'-' ~ :fo"--" ~ ~.~ ~ - -, J. ~, 'v." ' f'..) ';~;''';::'~ 'l' ~~\ f~ b ~ t '~r 8If!Jlii~~i ~ 116 !~~It ,.~d t~'>t-! 11;11-1111 iai)ll lfi ~~iilffil i ~ lIS) :1 a 8. Itill.(ii: i jm i!I:! ~ . ~f l~J~ ~ c.- ()t' 0 '0 :I: en l:: ~ .... llJ )> n ael" eI" '>:l :c :c ;J' O'ID eI" ~ H (Il :II': m m ;J' .... :.:I lD Q, ~ 0 ID n en c r l:: .......0 .... ~ :c r ... llJ ....t' llJ G1 -... m ::s ~ llJ t!l ;.0 1l N)o:I Q,m1::/010:.:l Z PI.'O OJ Z J'TJ 0'0 1::/ 01 0 eI" I 0 1::/ ~ ~ ~ s: ....~ m()eI"l:l 1:'l01 (J) ClI ~ P'I :E 0 no llJ ~ X m '>:l -< 0 1::/'0 m l:: '0 .......m 0 H r x III G) " ....0 llJ::smQ,...nllJ....z < ' - ~ g ~ f'1 ~ 01'" '" eI" l:l "'l::::S ;.0 el"1D m'<:l:lc;1 el"Q, t' - ~1Jo ~Q, Q, - '" '1 llJ 0 )> I" .... O'ml:l~t:.< ;.0 ::; )> 0' '1:l0l:lQ,010 () - l:: )0 ~ .... ;J' () 0 ;0 eI" om~ ::s 0 11> -j .... '1m c::: 0 0 ~ 01 c;1 Z m 11> l:l 0: eI" ~ ~ 11> 01 llJ m '0 a ::s . m .... ::s m ~ !O ;-1!(;" s. · "" 01 , " n ~ 0 -n c: fo..;> ,,- - Q..... I .. ~-< 0 ~~. lJ1 "'.::0 c: ... ~!.Q. ::0-- :r. :r :: ! ~ 0; -"0: :\I -g :: =.O:J ~~.=,- -.:g "'nn: :r~~ ::r&n .,e-a. ~~"".,.., . '-....) ~ ~~\ r (" .I. . ,- ~illl~iilf -l"'ji lt~cr !i~~6 !~i 'Ui1iti! ~~llfll1rl ~i6ill!t~ isJ If !rI~ ~~~~.~f f . ilr;;!~~'i~ -?",!!!e;:>.~~(Q .. i 0 0:> - :> In re: : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYL VANIA ESTATE OF DONALD GRENIER, DECEASED : NO. 2003-00474 : ORPHAN'S COURT DIVISION INVENTORY Patricia Rose and John Grenier, being duly sworn according to law, depose and say that they are the Co-Executors of the Estate of Donald Grenier late of West Pennsboro Township, Cumberland County, Pennsylvania, deceased and that the within is an inventory made by them, the said assets of the entire estate of said decedent, consisting of all the personal property, and that the figures opposite each item of the Inventory represent it's fair value as of the date of decedent's death and that the decedent owned no real estate at the time of death. ?~ -/?~ Patricia Rose, Executrix Date of Death: June 6, 2003 Social Security No.: 199-32-7765 f - ... 11,.; . . ,j L' John D. Killian, Esquire Attorney I.D. No. 7068 Killian & Gephart 218 Pine Street Harrisburg, P A 1710 1 Telephone: 717-232-1851 if Estate of Donald J Grenier Estate Inventory Valued as of Date of Death Cash & Cash Equivalents F&M Trust $ 11,241.54 ING Direct 34,940.19 Total Cash & Cash Equivalents $ 46,181.73 No. of Shares Stocks 44,600 Teppco Partners $ 1,536,470.00 Total Stocks 1,536,470.00 Tangible Personal Property Buick Century $ 11,500.00 Total Tangible Personal Property 11,500.00 No. of Shares Mutual Funds Brown & Company $ 84,002.57 Total Mutual Funds 84,002.57 Total Inventory $ 1,678,154.30 Page 1 (1 ) In re: : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF DONALD GRENIER, DECEASED : NO. 2003-00474 : ORPHAN'S COURT DIVISION INVENTORY Patricia Rose and John Grenier, being duly sworn according to law, depose and say that they are the Co-Executors of the Estate of Donald Grenier late of West Pennsboro Township, Cumberland County, Pennsylvania, deceased and that the within is an inventory made by them, the said assets of the entire estate of said decedent, consisting of all the personal property, and that the figures opposite each item of the Inventory represent it's fair value as of the date of decedent's death and that the decedent owned no real estate at the time of death. 96' ,d"'" G- ~ f):7 Date ofDeath:..hHy 6,200' .3 Social Security No,: 199-32-7765 'd~ ~~,::;) John-a 'er, Execut6r John D. Killian, Esquire Attorney I.D. No. 7068 Killian & Gephart 218 Pine Street Harrisburg, P A 1710 1 Telephone: 717-232-1851 Keglster ot W1Hs of Cumberland County STATUS REPORT UNDER RULE 6.12 Name of Decedent DONALD GRENIER Date of Death June 2.2003 Will No. 00474-2003 Admin. No. 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 No2L. 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: Weare waiting on a ruling from the IRS regarding an appeal of the Federal Tax filing based on the decision handed down from the Court of Common Pleas _ Orphans' Court regarding the interpretation of the Last Will and Testatment of the decedent. 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. for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes 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 b ttached to this report. Date: ~ Y, ~o 6 :.. ) John D. Killian. Esquire Name (Please type or print) c.--:; Killian & Gephart 218 Pine Street Harrisburg. P A 17101 Address (717) 232-1851 Tel. No. Capacity: _ Personal Representative --X- Counsel for Personal Representative (~ \' \\~) Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 4/25/2006 KILLIAN JOHN D 218 PINE STREET HARRISBURG, PA 17101 RE: Estate of GRENIER DONALD File Number: 2003-00474 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. 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: 6/02/2006 please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~~~ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Personal Representative(s) Cumberland County - Register Ot Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 4/25/2006 ROSE PATRICIA 1050 E RAMON ROAD #31 PALM SPRINGS, CA 92264 RE: Estate of GRENIER DONALD File Number: 2003-00474 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. 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: 6/02/2006 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~~~ /. Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Counsel Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 4/25/2006 GRENIER JOHN POBOX 411 SIERRA CITY, CA 96125 RE: Estate of GRENIER DONALD File Number: 2003-00474 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. 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: 6/02/2006 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregarc this notice. Sincerely, /#14tb_~~ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File (""1"'"\",......C'l~l cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 ~- ~_ 1 () KILLIAN JOHN D 218 PINE STREET f........) Date: 5/22/2007 I'J C"5 HARRISBURG, PA 17101 C', RE: Estate of GRENIER DONALD File Number: 2003-00474 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. 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: 6/02/2007 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~~~ Glenda Farner Strasbaugh' Clerk of the Orphans' Court cc: File Personal Representative(s) Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 5/22/2007 :..~") ROSE PATRICIA 1'.:J r..,) 1050 E RAMON ROAD #31 PALM SPRINGS, CA 92264 RE: Estate of GRENIER DONALD File Number: 2003-00474 (7', Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. 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: 6/02/2007 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~~~ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Counsel Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 5/22/2007 f'.j i '"j GRENIER JOHN POBOX 411 SIERRA CITY, CA 96125 "-../ 'j RE: Estate of GRENIER DONALD File Number: 2003-00474 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. 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: 6/02/2007 please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~~~ // Glenda Farner Strasbaugb Clerk of the Orphans. Court cc: File Counsel Pa. O.C. Rule 6.12 STATUS REPORT REGISTER OF WILLS OF CUMBERLAND COUNTY , PENNSYLVANIA Name of Dccedent: DONALD GRENIER Date of Death: JUNE 2, 2003 File Number: 2003-00474 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: . . . . . . . . . . . . . . . . . . .. 0 Yes (Xl No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: DECEMBER, 2008 3. If the answer to No.1 is YES, state the following: a. Did the personal representative file a final account with the Court? . . . . . .. DYes 0 No b. The separate Orphans' Comi No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? ............................... DYes DNa d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be tjied ""ith the Clerk ofthe Orphans' Court n ma be aced to this report. ..... Date MAY 16, 2008 ~ o Personal Representative IKJ Counsel o N C"') :-;c 0- <l ~CL ~~~: JOHN D. KILLIAN Name of Person Filing this Form 218 PINE STREET Address O'l >~ --.r. ex: :~~': '1 I."';::' d~~~c ~?~ ......J (..) HARRISBURG, PA 17101 >- < :;:c 0.::> .,:;::':) => C"-./ (717)232-1851 Telephone Form IUV-IO rev. 10.13.06 ~J Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 5/14/2008 KILLIAN JOHN D 218 PINE STREET o ::n --r", :1::0 ~:;: ~-rl ,:J;S! o ,; r-..:> <.'::) <= co ::!1: :;po. -< HARRISBURG, PA 17101 .c- -0 :x ') j5.. U'I -.J RE: Estate of GRENIER DONALD File Number: 2003-00474 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. 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 lS due by: 6/02/2008 please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, tI~ .(/ k~ J tJ W~,t:~" ~m41?,fAj J4iC~ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Personal Representative(s) Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 5/14/2008 1050 E RAMON ROAD #31 PALM SPRINGS, CA 92264 r--.) ,;= ~:~;) en :I: ~ -< ROSE PATRICIA () r- r"T-l :-1J ^ c- ,-, ~=r1 -0 3: -0 JS U1 -.J RE: Estate of GRENIER DONALD File Number: 2003-00474 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. 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 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 lS due by: 6/02/2008 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, (~"i"'-C~"'J ~ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Counsel Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 5/14/2008 POBOX 411 SIERRA CITY, CA 96125 o ::0 "'::1 -:1':() .~~: }-n "_ ,:~n ;72 -) , --, t."-.--J I"j f'-.,) C;:) <:;<:::> co ::Ii:: :i::. -< GRENIER JOHN +" -u ::K )2 Ul -J RE: Estate of GRENIER DONALD File Number: 2003-00474 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. 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 lS due by: 6/02/2008 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. szcerelY( ~ A~ I~'_,jyfj-~ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Counsel Pa. O.C. Rule 6.12 STATti S REPORT REGISTER OF WILLS OF C.L1/I~'1 ~C-'~L~f~v~ COUNTY, PENNSYLVANIA n,- ~ ~' - ~ Name of Decedent: ~~ ~ ~ ~ ~ ~ l ~ Date of Death: =`1 (~n/~ 2-- Zvi C_'J3 File Number: ZC-%~ t7 ~ --' Q ~% 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 (fro 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 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 ~ No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be ii led with the Clerlc of the Orphans' Ccnrt and :nay be attached to this report. ~~,r~ Signat P its -o,, Capacity: QPersonal Representative Counsel ~c~i--f~ ~, ~ i L_, l ~} n~ Nnrne ofPerson Filin is Form .~~~ , z~ ~ Form 2!!! l0 rev. 10.1=_06 r~ 1 t SECOND AND FINAL ACCOUNT OF PATRICIA J. ROSE AND JOHN A. GRENIER, CO-EXECUTORS OF THE ESTATE OF DONALD GRENIER LATE OF CUMBERLAND COUNTY, PENNSYLVANIA Date of Death: 06/02/03 Letters Granted: 06/10/03 First Complete Advertisement of Grant of Letters: 07/1.8/03 Accounting Period: 05/20/05- 09/30/08 PRINCIPAL Receipts: Cash (Valued as of 05/20/05) Refunds TOTAL RECEIPTS Less Disbursements: SUMMARY AND INDEX PAGE 2 $838,846.20 2 $ 60,555.00 $899,401.20 Administration Expenses 2 Federal and State Taxes 2 Fees and Commissions 2 Distributions to Beneficiaries 3 TOTAL DISBURSEMENTS PRINCIPAL BALANCE INCOME F&M Investment Fund A -Interest 3 F&M Estate Checking Account -Interest 4 IRS (Fed. Estate Tax) Refund -Interest 4 TOTAL INCOME BALANCE AVAILABLE FOR DISTRIBUTION $ 2,137.36 $ 543.34 $ 15,448.27 $853,846.20 $871,975.17 $ 27,426.03 $ 8,964.98 $ 541.72 $ 19,596.69 $ 29,103.39 f $ 56,29.42 ti ~ `~' . ~; r~ - ~_. =' I T, hJ -. . _ -r-~ C ' ` _` - ~ r j -,-~ =" } ,'_' " ` ~ ~ W --~ ~ CJ1 W RECEIPTS OF PRINCIPAL Cash and Cash Equivalents F&M Trust Bank Investment Fund A• $ 770,627.19 F&M Trust Bank Estate Checking Act. #10-82418" $ 68,219.01 `Inventory Valued as of 05/21/05 $ 838,846.20 Refunds Post First Accounting 4/28/2008 Refund of Federal Estate Tax $ 60,555.00 DISTRIBUTIONS OF PRINCIPAL Administration Exaenses 5/31/2005 F&M Trust Investment Fund A -Account Fee $ 160 87 6/30/2005 F&M Trust Investment Fund A -Account Fee $ . 161 19 7/31/2005 F&M Trust Investment Fund A -Account Fee $ 161 50 8/31/2005 F&M Trust Investment Fund A -Account Fee $ . 161 84 9/26/2005 Killian 8~ Gephart -Postage & Telephone . 9/30/2005 F&M Trust Investment Fund A -Account Fee $ $ 4.91 10/26/2005 F&M Trust Investment Fund A -Account Fee $ 0.11 8/30/2007 Internal Revenue Service 0.07 10/2/2007 Patricia Rose -Notary Fe & Postage $ 1,198.00 10/2/2007 John Grenier -Notary Fee $ 37.38 5/19/2008 Killian &Gephart -Postage 8~ Telephone $ 10.00 Reserve Register of Wlls -Filing Fee and Advertisement $ 111.49 $ 130.00 $ 2,137.36 Federal and State Taxes 9/16/2008 PA Dept. of Revenue -Fiduciary Income Tax TY'04 9/16/2008 PA Dept. of Revenue -Fiduciary Income Tax TY '06 $ 532.27 9/16/2008 PA Dept. of Revenue -Fiduciary Income Tax TY '07 $ 5.57 $ 5.50 $ 543.34 Fees and Commissions 9/26/2005 Killian &Gephart LLP 11/22/2006 , Keefer, Wood Allen & Rahal LLP $ 2,431.46 4/16/2007 , Killian 8~ Gephart LLP $ 2,750.00 8/14/2007 , Killian &Gephart LLP $ 761.44 10/22/2007 , Killian ~ Gephart LLP $ 258.30 5/19/2008 , Killian &Gephart LLP $ 225.00 6/9/2008 , Keefer, Wood Allen & Rahal LLP $ 675.00 9!30/2008 , Killian &Gephart LLP $ 3,347.07 , $ 5, 000.00 $ 15,448.27 -2- Distributions to Beneficiaries 10/1/2005 John Grenier 10/1/2005 Holy Spirit Hospital $ 128,750.00 10/1/2005 Patricia Rose $ 145,336.55 10/10/2005 Catholic Charities $ 128,750.00 6/9/2008 John Grenier $ 436,009.65 6/9/2008 Patricia Rose $ 7,500.00 $ 7,500.00 $ 853,846.20 RECEIPTS OF INCOME F&M Trust Investment Fund A 5/31/2005 Interest 6/30/2005 Interest $ 1,566.85 7/31/2005 Interest $ 1,663.21 8/31/2005 Interest $ 1,650.99 9/30/2005 Interest $ 1,807.69 10/31/2005 Interest $ 1,954.12 $ 32212 $ 8,964.98 F&M Trust Bank Estate Checking Act #10 82418 5/31/2005 Interest 6/30/2005 Interest $ 37 98 7/31/2005 Interest $ 34.13 8/31/2005 Interest $ 33.84 9/30/2005 Interest $ 33.85 10/31/2005 Interest $ 218.69 11/30!2005 Interest $ 103.99 12/31/2005 Interest $ 183 1/31/2006 Interest $ 1.89 2/28/2006 Interest $ 189 3/31/2006 Interest $ 171 4/30/2006 Interest $ 189 5/31/2006 Interest $ 183 6/30/2006 Interest $ 189 7/31/2006 Interest $ 1.83 8/31/2006 Interest $ 189 9/30/2006 Interest $ 189 10/31/2006 Interest $ 1.83 11/30/2006 Interest $ 189 12/31/2006 Interest $ 1.83 1/31/2007 Interest $ 1.23 2/28/2007 Interest $ 108 3/31/2007 Interest $ 0 97 4/30/2007 Interest $ 108 5/31!2007 Interest $ 1.01 6!30/2007 Interest $ 0.85 7/31/2007 Interest $ 0 82 8/31/2007 Interest $ 0.85 9/30/2007 Interest $ 0.85 $ 0.63 -3- i s 10/31/2007 Interest 11/30/2007 Interest $ 0.41 12/31/2007 Interest $ 0.34 1/31/2008 Interest $ 0 ~ 2/29/2008 Interest $ 0.34 3/31/2008 Interest $ 0.32 4/30/2008 Interest $ 0.26 5/31/2008 Interest $ 0.47 6/30/2008 Interest $ 10.32 7/31/2008 Interest $ 9.50 8/31/2008 Interest $ 7 93 9/30/2008 Interest $ 7 90 $ 7.65 $ 541.72 Federal Estate Tax Refund 4/28/2008 Interest on Refund $ 19,596.69 -4- ~ ~~ IN THE COURT OF COMMON PLEAS ESTATE OF DONALD GRENIER, :CUMBERLAND COUNTY, PENNSYLVANIA DECEASED 2 ~ _ 03- ~ U~ c.~ • No. 6~.~6-9g§g ORPHANS' COURT DIVISION STATEMENT OF PROPOSED DISTRIBUTION TO BENEFICIARIES Per Item SECOND. B. of the Decedent's Will: To: Catholic Charities: Proposed Distribution of Cash $42,397.06 Per Item SECOND. C. of the Decedent's Will: To: Holy Spirit Hospital: Proposed Distribution of Cash $14,132.36 TOTAL PROPOSED DISTRIBUTION OF CASH $56,529.42 ~ "." t n ~ k -~ 1 N ~ ~~ ..~ - i _ ~ ~7 l _..1 DECEDENT'S ESTATE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY ORPHANS' COURT DIVISION ESTATE OF DONALD GRENIER, DECEASED N0.2003-00474 PETITION FOR ADJUDICATION / STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. Rule 6.9 ,-_~ ~..~ ~^~ L.".J .""~ ~ ~ -L,' _ ? ~.,~ '-y ~? Name of Counsel: John D. Killian - - --,' -- a ~~ ~~ - Supreme Court LD. No.: - 07080 /~• . a _ _ Name of Law Firm: Killian & Gephart Address: 218 Pine Street, Harrisburg, Pennsylvania 17101 Telephone: (717) 232-1851 Fax: (717) 238-0592 Estate of Donald Grenier, Deceased. The Petitioners, John Grenier and Patricia Rose, Co-Executors of the Estate of DONALD GRENIER ("Estate"), respectfully represent that: 1. Names and addresses of Petitioners: Name: John Grenier Patricia Rose Address: 39 Cedar Lane 1050 East Ramon Road, #31 Sierra City, CA 96125 Palm Springs, CA 92264 2. On or about May 20, 2005, Petitioners filed with this Court a Petition for Adjudication to which was affixed a First and Final Accounting for the accounting period of June 2, 2003 to May 20, 2005 ("First Accounting"), and a Statement of Proposed Distribution to Beneficiaries. 3. Per its Decree entered June 21, 2005, the Orphans' Court awarded distribution in accordance with the Statement of Proposed Distribution to Beneficiaries affixed to the First Accounting as follows: Beneficiary Relationship Distribution Patricia Rose Niece $428,750.00 John Grenier Nephew $428,750.00 Catholic Charities Charity $479,754.90 Holy Spirit Hospital Charity $159,918.30. 4. Since an advance distribution in the amount of $300,000.00 had been made to both Patricia Rose and John Grenier, the Statement of Proposed Distribution to Beneficiaries affixed to the First Accounting proposed for a final distribution of the principal and income of the Estate as follows: Beneficiary Relationship Distribution Patricia Rose Niece $128,750.00 John Grenier Nephew $128,750.00 Catholic Charities Charity $479,754.90 Holy Spirit Hospital Charity $159,918.30. Estate of Donald Grenier, Deceased. 5. On September 15, 2005, the Estate made distribution to the beneficiaries in the following amounts: Beneficiary Relationship Distribution Patricia Rose Niece $128,750.00 John Grenier Nephew $128,750.00 Catholic Charities Charity $436,009.65 Holy Spirit Hospital Charity $145,336.55. 6. The distribution provided in the First Accounting anticipated a refund from the Internal Revenue Service in the amount of $60,555.00, resulting from an over- payment by the Estate of the Federal Estate Tax, but did not factor in the interest owed the Estate by the Internal Revenue Service as a result of the over-payment. 7. In April, 2008, the Estate received the refund from the Internal Revenue Service which included an interest payment of $19,596.69. 8. Affixed hereto is the Second and Final Accounting which reflects the income, expenses, and distributions of the Estate after May 20, 2005, the conclusion of the accounting period of the First and Final Accounting. 9. Legal counsel for the beneficiaries and the Estate met on or about September 17, 2007 to discuss how to distribute the interest income and resolve any outstanding issues in order to readily and amicably conclude the administration of the Estate and concluded to reserve $10,000.40 for expenses incurred thereafter to conclude administration and distribute the balance as follows: Beneficiary Relationship Distribution Patricia Rose Niece $7,500.00 John Grenier Nephew $7,500.00 Catholic Charities Charity 75% of balance Holy Spirit Hospital Charity 25% of balance. Estate of Donald Grenier, Deceased. 10. All individual parties of interest are living and all the charitable parties in interest are ongoing entities in good corporate standing. 11. Written notice of the Audit as required by Pa. O.C. Rules 6.3, 6.7 and 6.8 has been or will be given to all parties of interest listed in item 13 below. Attached as Exhibit "A" and Exhibit "B," respectively is a copy of the Notice and a list of names and addresses of parties receiving such Notice. 12. Notice of the Audit has been given to the Attorney General as required under Pa. O.C. Rule 5.5. Attached is a copy of the Notice given to the Attorney General. A copy of the Attorney General's clearance certificated will be submitted at the Audit. 13. All parties, charitable and non-charitable, of whom Petitioners have notice or knowledge, having or claiming any interest in the estate as beneficiaries under the Will are as follows: Party in Interest Relationship Interest Patricia Rose Niece Pecuniary Bequest John Grenier Nephew Pecuniary Bequest Catholic Charities Charity 75% of residue Holy Spirit Hospital Charity 2S% of residue. 14. All creditors and other persons, of whose claims the Petitioner has notice or knowledge, have been paid in full. 15. There are attached hereto the following: (A) Order; (B) Second and Final Account of Patricia Rose and John Grenier, Co- Executors; (C) Statement of Proposed Distribution to Beneficiaries; (D) Notice of Audit to parties of interest (Exhibit "A"); Estate of Donald Grenier, Deceased. (E) List of names and addresses of parties receiving such Notice of Audit (Exhibit "B"); and (D) Notice of Audit to Pennsylvania Attorney General's Office (Exhibit "C") 14. A copy of the Will and original copies of the proofs of advertising were attached to the Petition for Adjudication filed on May 20, 2005. 15. The distributive shares of principal and income, and the parties entitled to the same, are suggested as follows: Beneficiary Relationship Distribution Catholic Charities Charity $ 42,385.40 Holy Spirit Hospital Charity $ 14,128.47. Petitioners hereby respectfully request that distribution be awarded to the persons thereunto entitled, as their respective interest may appear. _, ~. `,~~~ ~ J.-mil <'_ ~,,~., ~-,~=~.a. Patricia J. Rose, Petitioner John A. Grenier, Petitioner Estate of Donald Grenier, Deceased. (E) List of names and addresses of parties receiving such Notice of Audit (Exhibit `B"); and (D) Notice of Audit to Pennsylvania Attorney General's Office (Exhibit "C") 14. A copy of the Will and original copies of the proofs of advertising were attached to the Petition for Adjudication filed on May 20, 2005. 15. The distributive shares of principal and income, and the parties entitled to the same, are suggested as follows: Beneficiary Relationship Distribution Catholic Charities Charity $ 42,385.40 Holy Spirit Hospital Charity $ 14,128.47. Petitioners hereby respectfully request that distribution be awarded to the persons thereunto entitled, as their respective interest may appear. Patricia J. Rose, Petitioner A. Gren' •, Petitioner Estate of Donald Grenier, Deceased. STATE OF CALIFORNIA COUNTY OF ~~ ~/~ ~-r~/~ SS.: The above named Petitioner, being duly sworn, does depose and say that the facts set forth in the foregoing Petition which are within the personal knowledge of the Petitioner are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be true. Sworn to ~nd subscribed b fore me this ~ ! ~` day of ~- ~ , 2008. ,~ ,, ,~,. Notar JOSEPH LEE SCOTT Co~M.I~ 1607310 5.+...~... NOfARY Pl18UC•CALIFDRNUI RIVEpSIDE COUNTr Mr CONN. EXP. Ju~r25, 2012~~ STATE OF CALIFORNIA COUNTY OF SS.. --~ Patricia J. Rose, Petitioner The above named Petitioner, being duly sworn, does depose and say that the facts set forth in the foregoing Petition which are within the personal knowledge of the Petitioner are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be true. Sworn to and subscribed before me this day of 2008. Notary John A. Grenier, Petitioner Estate of Donald Grenier, Deceased. STATE OF CALIFORNIA COUNTY OF SS.: The above named Petitioner, being duly sworn, does depose and say that the facts set forth in the foregoing Petition which are within the personal knowledge of the Petitioner are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be true. Sworn to and subscribed before me this day of , 2008. Notary STATE OF CALIFORNIA COUNTY OF ~ ~~`~~ SS.: Patricia J. Rose, Petitioner The above named Petitioner, being duly sworn, does depose and say that the facts set forth in the foregoing Petition which are within the personal knowledge of the Petitioner are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be true. Sworn t and subscribed before me this Z~day of ~ ~~ , 2048. ~~ ~ Notar ~r`~~JANICE KOETTEL CpMlui.Ii1773071 to Ml~t Canton. Ems. Mov 11.2Q11 Jo .Grenier, Petitioner EXHIBITS A. Affidavit of Notice B. List of Parties Receiving Notice of Audit (Copy of Notice attached) C. Notice of Charitable Gift IN RE: IN THE COURT OF COMMON PLEAS ESTATE OF DONALD GRENIER, :CUMBERLAND COUNTY, PENNSYLVANIA DECEASED No. 2003-00474 ORPHANS' COURT DIVISION AFFIDAVIT OF NOTICE I, John D. Killian, Esquire, attorney for the Estate of Donald Grenier, do certify that written notice by U.S. Mail was given of the filing of the Second and Final Account to every unpaid claimant who has given written notice of his claim to the accountant and to every person known to the accountant to have or claim an interest in the estate as said written notices are attached. I understand that false statements herein are subject to the penalties of 18 Pa.C.S. Section 4904 relating to unsworn falsification to authorities. Date: ' Z~ ~Z ~t~ a for John Grenier and Patricia Rose, LIST OF PARTIES RECEIVING NOTICE OF AUDIT Notice of the filing of the Second and Final Account of Patricia J. Rose and John A. Grenier, Co-Executors of the Estate of Donald Grenier, were served upon the following by U.S. Mail: Patricia Rose 1050 E. Ramon Road #31 Palm Springs, CA 92264 John Grenier 39 Cedar Lane Sierra City, CA 96125 Attorney for Catholic Charities of the Diocese of Harrisburg, PA: Terrence J. Kerwin Kerwin & Kerwin 27 N. Front Street Harrisburg, PA 17101 Attorney for Holy Spirit Hospital: Edmund G. Myers Johnson, Duffle, Stewart & Weidner 301 Market Street P.O. BOX 109 Lemoyne, PA 17043 PA Office of Attorney General Charitable Trusts and Organizations Section 14th Floor, Strawberry Square Harrisburg, PA 17120 IN RE: ESTATE OF DONALD GRENIER, DECEASED IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA No. 2003-00474 ORPHANS' COURT DIVISION NOTICE BY JOHN GRENIER AND PATRCIA ROSE, CO-EXECUTORS TO HEIRS, LEGATEES OR OTHER PARTIES OF INTEREST Notice is hereby given that the Account of John Grenier and Patricia Rose, Co- Executors of the Estate of the above-named Decedent, was filed in the office of the Register of Wills of Cumberland County, on Friday, October 24, 2008 ,and that the same will be called for audit before the presiding Judge of the Orphans' Court Division of Cumberland County, Cumberland County Court House, Carlisle, Pennsylvania. The time and place of the Audit is Court Room #4 at 9:30 a.m. on Tuesday, November 25 2008 , at which place and time you may appear, wither in person or by counsel. A copy of the account and proposed distribution is enclosed for your inspection. If you do not agree with the account or proposed distribution, you may file your objections with the Register of Wills of Cumberland County on or before 9:30 a.m., Tuesday, November 25, 2008 If your objections are not filed by such date and time and served upon the Co-Executors or their attorney, any objections will be deemed waived. _.~ ~11 Date: ~z ~~z ~a~ d ~ .. John .Killian Counsel for John Grenier and Patricia Rose, Co-Executors NOTICE OF CHARITABLE GIFT (In Accordance with Pa. O.C. Rule 5.5) COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION E~iTATE OF DONALD GRENIER, No. 2003-00474 Chief, Charitable Trusts and Organizations Section Office of the Attorney General Dear Sir or Madam: Notice is given of a charitable gift as follows: 1. The nature of the present proceeding is: Q SETTLOR ~ DECEASED Date: October 24, 2008 (a) An Account which has been or will be listed for Audit in the Orphans' Court on November 25, 2007 ~ 20 08 in Cumberland County Orphans' Court, Carlisle, PA (State name ofCo:rrthouse and toxn%itt.) The time and place of the Audit is Court Room #4 at 9:30 o'clock. If not provided herein, the time and location will be provided upon request when that information becomes available. (b) If the proceedings are other than an Account, state the nature of the proceedings and the place, date and time fixed for hearing: • If more space is required, attach additional sheens. Form QC-06 rev. 10.t3.Ob Page 1 of 4 Estate of DONALD GRENIER, 2. Charitable gifts are made as follows: ^Settlor ~ Deceased (a) Give full names and addresses of charities, and names and addresses of counsel, if anv. Catholic Charities of Dio. oh Hbg. Holy Spirit Hospital Diocese of Harrisburg, PA 503 North 21st Street 4800 Union Deposit Road Camp Hill, PA 17011 Harrisburg, Pennsylvania 17111 Attorney: See Item 6 Attorney: See Item 6 (b) If pecuniary legacies, state exact amounts and indicate whether legacies will be or have been paid in full; if not give reasons therefor. N/A (c) If the charitable interest is a future interest and the estimated present value of the property involved exceeds $25,000, a brief description thereof including the conditions precedent to its vesting in enjoyment and possession, the names and ages of persons known to have interests preceding such charitable interest, and the approximate market value of the property involved. N/A (d) If residuary gift, state nature and value of share. Catholic Charities of the Diocese of Harrisburg 75% of Residue (Totaling $478,406.71) Holy Spirit Hospital 25% of Residue (Totaling $159,4b8.91) Form OC-06 rev. !0.13.06 Page 2 of 4 Estate of DONALD GRENIER, ~ Settlor ~ Deceased 3. Provide a brief statement of all pertinent questions to be submitted to the Court for Adjudication, including unresolved claims and any material questions of interpretation or distribution which may affect the value of the charitable interest. None 4. The names and addresses of the fiduciaries are (state whether Executors and/or Trustees): Patricia Rose, Executrix 1050 E. Ramon Road, #31 Palm Springs, California 92264 John Grenier, Executor 39 Cedar Lane Sierra City, California 96125 5. The names and addresses of counsel for the fiduciaries: John D. Killian Killian & Gephart 218 Pine Street Harrisburg, Pennsylvania 17108 6. The names and addresses of counsel for any charity who has received notice or has appeared for it: Catholic Charities of the Diocese of Harrisburg, Pennsylvania Attorney: Terrence J. Kerwin Kirwin & Kirwin 27 N. Front Street Harrisburg, PA 17101 Holy Spirit Hospital Attorney: Edmund G. Myers Johnson, Duffie, Stweart & Weidner 301 Market Street P.O. Box 109 Lemoyne, PA 17043 Form OG06 rer. J0. /3.06 Page 3 of 4 Estate of DONALD GRENIER, ^ Settlor [~ Deceased 7. (a) A copy of the instrument creating the gift is attached hereto. (b) Ifthe gift is other than a pecuniary legacy which will be paid in full, there is attached hereto: (l) A copy of the Account, if one has been filed (2) A copy of any other relevant documents Vet truly yours, John D. Killian (Supreme Ct. #07080) Anornev's Same and Supreme Court LD..'1'0. 218 Pine Street Attorney's Address Harrisburg, Pennsylvania 17108 (717) 232-1851 Attorney's Telephone Form OC-06 rey. 70.73.06 Page 4 of 4 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNYSLVANIA ORPHANS' COURT DIVISION Docket No: 21-2003-0474 IN RE: SECOND AND FINAL ACCOUNT OF PATRICIA J. ROSE AND JOHN A. GRENIER, CO-EXECUTORS FOR THE ESTATE OF DONALD GRENIER, LATE OF WEST PENNSBORO TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED. AND PETITION FOR ADJUDICATION/STATEMENT OF PROPOSED DISTRIBUTION ORDER OF COURT AN NOW, this 13th day of January, 2009, the herein account is confirmed absolutely and distribution is decreed in accordance with the proposed schedule of distribution herewith. BY THE COURT, ley Oler, e.> n o -~ =;o <~ ~ r ~. ,.~ m ~~ ,~. ~ Jh fl~~ ~ .2 O (./S r= rI `~j1 l Law Office of SHAUN E. O'TOOLE 401 North Second Street Harrisburg, Pennsylvania 17101 (7] 7) 695-0389 Fax (717)213-0272 seo2 I @comcast.net January 12, 2009 Ms. Glenda Farner Strasbaugh Cumberland County Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, Pennsylvania 17013-3387 Re: Estate of Donald J. Grenier File Number: 2003-00474 Dear Ms. Strasbaugh: Enclosed for filing in the above-referenced estate is a copy of the Attorney General's certificated cleazance acknowledging receipt of notice of the Audit as required under Pa. O.C. Rule 5.5. Thank you for your assistance. Enclosure ~_ C!> '~O~ <_> ~ ~--f D N O O •O -*t W 1 N -v N rn `~ _ ~-~ ~- ~~. 7 _~ _~~ ^~ ~•.'i ~ _) >._y 01112!2009 11:29 717-787-1190 OAG PAGE 02102 COMMONWEALTH OF PENNSYLVANIA OFFICE OF ATTORNEY GENERAL January 12, 2009 TOM CORBETT ATTORNEY GENERAL VIA .FACSIMILE (717-238-0592) and Regular Mai! John D. Killian, Esquire Killian & Gephart LLP 21.8 Pine Street PO Bax 886 Harrisburg, PA 17101-1350 Charitable Trust,9 and. Organi~.ations Section l4s' Flaor. Strawberry Square Harrisburg, PA 17120 Telephone: (717) 705-2462 Facsimile: 717-787-11.90 jcoles@attonteygeneral.gov VIA FACSIMILE (717-113-0272) end Regular Mail Shaun E. U'Toole, Esquire i,aw Offfice 401 Nozth Second Street Harrisburg, PA 17101. Re: Bstate of Donald .I. Grenler, Deceased; No. 2D03-00474; Cumberland County Dear Mr. Killian. and Mr_ O'Toole: This will acknowledge receipt of your notice pursuant to Supreme Court Orphans' Court Rule 5.5 regarding the Second and Final Account of the Co-Executors in. the above-captioned matter. T have reviewed the Second and Final Account and the additional docume~tts that you have provided, and have no objections. Please forward a copy of the confirmation of the Account as soon as it is available so that I can complete my filc. Please be advised that the above review was conducted pursuant to the parens oflioe and has no bearing on any matter unrelated to that fulaction. Thank you attention to this matter. Sincerely, Book Coles Attorney General p arriae role~{'the l ~ rypur titres and r TI rr rn c, -; ~ u vi I ^` '*i N .;: ~J ,~ Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone:(717) 240-6345 ~.., c7 - M ~~ ~ r-~ „~ Date: 5/13/2009 ~C?~} .;~„ - K:I LLIAN JOHN D '~....'~ ~ i 1~ j ---; `~ -;-, ~'"' 218 PINE STREET 1 --~ ~ o~ HARRISBURG, PA 17101 . ~, G RE: Estate of GRENIER DONALD File Number: 2003-00474 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, N0. 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: 6/02/2009 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Personal Representative(s) Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone:(717) 240-6345 Date: 5/13/2009 ROSE PATRICIA 1050 E RAMON ROAD #31 PALM SPRINGS, CA 92264 RE: Estate of GRENIER DONALD File Number: 2003-00474 Dear Sir/Madam: r.:- n c ~ -.' --.,. ~ ~.~ ~, ~~ ~ -. r-- :.I ! ` ~ J~ _ ,F- ~j _.; ,,- ~ - _ - _=:~ c3 --~ e^ :.~ ~ c~ This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. 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: 6/02/2009 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, L~~i~~2~ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Counsel Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone:(717) 240-6345 Date: 5/13/2009 GRENIER JOHN P O BOX 411 SIERRA CITY, CA 96125 RE: Estate of GRENIER DONALD File Number: 2003-00474 Dear Sir/Madam: rr,; Cep --~ rJ f" t f~ ~ -Y- C J ~_ ._t ) R¢> 1- ~rrn ..? _. ~ -- ~ ~' ~._ - = --, .~ .? f_ + C ` ~. _, , > `_ . _. ~ _~ ~° " •• y c.n c This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET N0. 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: 6/02/2009 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincer ly, ~~-~~a~~ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Counsel ~a. ®.C. Rule 6.12 S'TA I~jJS RAP®~~' REGISTER OF WILLS OF ~~ ~~=~~~ COUNTY, PEN-I~iSYLVaNIA Name of Decedent: ~~ ~ ~~ ~ ~ ~ Al ~ c_ Date of Death: k~/ ~7 ~ 3 File Number: ~-n 0 ~- ~ C~~ D ++„ D., rl r' D t ~ t ~ T o.,~~-t the f~lin~znna tztith racnPn_t_ to r.nmplerio„ of the administration of 1 I.LLSUa11L LV 1 Cl. V.~'• 1\Ule V. 1.:., 1 rrtJVl~ ~~(~ r~ the above-captioned estate: 1. State whether administration of the estate is complete :.................... 'es ~ No 2. If the answeris 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? ....... es (~ No b. The separate Orphans' Court No. (if any) for the personal representative's account is: ~a~ - av `-~~' c. Did the personal representative state an account infornlally to the parties in interest? ............................... ~ Yes 0 No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts maybe filed with the Clerlc of the Orphans' Court and may be attached to this report. ~~ ~~~ Dnte .~, z~ a~~ ~ ~ ,-,~ ~; ;,.a~O ~ S ~t~l ~?~ QZ ~ ~'~I E~~!~L Signatur' of Person Filing this Form Capacity: Personal Representative ounsel ~'v ~-i fv ~ c s ~ ~-~ Nnme of Person Filing this Form 2f ~ 'el Y~ ~~~~_ Address ~rR~~gU~e~ , PA~ ~ ~ ~~ ~ ~1~7~ ?~Z-~~~ Telepha~e FormR6V-10 rev. 10.13.06 ~/'w