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HomeMy WebLinkAbout03-0972 PETITION FOR PROBATE and GRANT OF LETTERS Estate of ~/V~t~ ~ /tY,,qtgl;'tlS No. also known as To: Register of Wills for the County of C~m~A~ in the Social SecuriLv No. t?~- ~ 7- d& $~ceased. Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Yotlr petitioner(sL who is/are 18 years of age or older an the execut~;x named in the last will of the above decedent, dated ~ ~ 1~ and codicil(s) dated ~ ' (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendem was domiciled at death in ~btrl~ . County, Pennsylvania, with h;~ last family o[ pr~cipal residence at ~q~? ~r (list street, number and muncipality) Dece~dent, then ~ years of age, died ffP~ / ~ ~ , ~2~ , ExCept as follo'ws, decedent did not marry, was ffot ' ' " t . - · d~vorced and d~d not have a child born or ad~pted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decendent at d6ath owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ /~'~ (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: ~qff~ ~ ~/~ ff~/t 0"~ ~ I~ ~.~., ~ %~~ ~" - OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA COUNTY OF ~/4P/~5~ff-~ff~f ss The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tativets) of the abov¢ decedent petitioner(s) will well and truly administer the estate according to law. Sworn to or aff'rm~lc[_and subscribed 9< .-~{~ before me this ~ 0~ day of [ ~,~~. eglster No. ~9.1 o O~ -q'~ ~_ Estate Of BRENARD H PAULUS , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW NOVEMBER 24, 2003 ){9 , in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated 5- 22-1995 described therein be admitted to probate and filed of record as the last will of BRENARD H PAULUS ; and Letters TESTAMENTARY are herebygrantedto LARAINE K HOLLEY F/K/A LARAINE K CAMPBELL Probate, Letters, Etc .......... $ 'Short Certificates( ) .......... Filed /I-~ g-~OQ~ 7/7. %&~-oZo~ .......... - .................... PHONE REGISTER OF WILLS OF O~a_rn tS~ COUNTY OATH OF SUBSCRIBING WITNESS _ ~ a subscribing witness to the will presented herewith, (each) being duly qualified according to law, depose(s) and say(s) that ~ff ~5 present and saw the testat,~ , sign the same and that ~ signed as a witness at the request of testa~ in h'~5 presence and (in the presence of each other) (in the presence of the other subscribing witness(es)). Sworn to or affirmed and subscribed before me this ~0~ day of (Address) (Name~ (Address) REGISTER OF WILLS OF COUNTY OATH.QF NON-SUBSCRIBING WITNESS (each) a subscriber hereto, (each) being duly qualified a~ing to law, depose(s) and say(s) thal ~-~ familiar with the signatOlre ot~,,, , J cod,-' testat___ e -- _ ' o) the will~esented herewith and t~e wi~l~C°%he~;~ handwriting of that to the~t/of ~__ _ knowledge and~~ Sworrt to or affirmed and subscribed before me this _ _ day of (Name) (Address) Register (Name) (Address) REGISTER OF WILLS OF COUNTY OATH OF SUBSCRIBING WITNESS (each) a subscribing witness to the ~...p. resemed h'~~e~c,)being du~qualified according to law, depose(s) and say(s) that '~'.~ ~"~-.~N,, ~ present and saw the testat ., sign the same and that ~ signed as a witness at th~ request o~ ~~ ~nce and (in the presenc~ of e~er)(in the presence of the other subsc~.~itness(es)). ~~- ....... ~x Sworn to or affirmed and subs~ib~efor~ ' '~.~, ~ me this ~~~ ~~.~ ..~~~ ~ ~ (Name} (Address) REGISTER OF WILLS OF Czzs;~~ COUNTY OATH OF NON-SUBSCRIBING WITNESS -(.each) a subscriber hereto, (t-ach') being duly qualified according to law, deposes) and say(s) that ~ ~ familiar with the signature of testator of ~ .... c .~ .... ~--_:~: ..... : ...................... ~ ........... to) the will presented herewith and codicil that ~ff~ believes the signature on the will is in the handwriting of to the best of ~ knowledge and belief. me this ~0~ day of (Name) fAddress) 105.805 REV 9/86 This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 ~ ~ ~ ~-~cal Registrar P 7 5 0 4 5 4 No. ~ Date HI05.~44 Rev. 1/9~ COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS 'FJ~RtNT CERTIFICATE OF DEATH MANENT (Coroner) INK 'E FILE NUMBER Brenard H. Paulus Male 195 - 07 - 2666 ~u~. o.v. ~,~ s~.., F.,~.'c~.,,yl 2 0 0 3 86 12/5/1916 ~rl~d -~0 Perry S.W. Madison RT 233, 5 miles south of th ~,~c~.. White H~ ~il~r v.,~ ~ 8 (o-m 3499 Ri~er Hi~y ,~,.s, .... PA - -- ~ ,~*.~ ~.~,~,, West P~ N~ille, PA 17241 ~,~ ~rl~d ,~ ,~ Paulus Flor~ S~ne P.O. ~x 588; N~ PA 17068 /2003 ~ ,~Wes~ster ~rlisle, PA FD 012633 L Brot~rs ~eral H~, ~rlisle, PA 17013 /03 ~ Hu[t~p[e S~u[[ E~ac~u~es , ~~ ~. _.._~[_~t ~o~ce ~auma · .~m~.~.. - ' ....................... u ~~,~.~ I,,,. 11/14/~3 ~1l ......................... ' ' P , ~ due to the cmu.(I) i~ M~chael J. Shalon~ ~~ ............................................ ~ ~.0 Trout Lane, Marysville, PA LAST WILl. AND TESTAMENT OF BRENARD II. PAULUS I, BRENARD H. PAULUS, of the West Pennsboro Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this my Last Will and Testament, hereby revoking and making void any and all prior Wills by me at any time heretofore made. 1. I direct the payment of all my just debts and funeral expenses as soon after my decease as the same can conveniently be done. 2. All the rest, residue and remainder of my Estate, real, personal and mixed, whatsoever and wheresoever situate, I give, devise and bequeath to my beloved wife, MIRIAM A. PAULUS, to her own use and benefit absolutely. 3. In the event, however, that my said wife should predecease me, or should die at about the same time as I die, such as in a disaster common to both of us, I give, devise and bequeath my said estate unto my son, TERRY B. PAULUS. In the event that my son should predecease me, I give, devise and bequeath my said Estate in equal shares unto his own issue of his body, to wit: PAULA ANN THOMAS, LARAINE K. CAMPBELL, TAMMY SMILEY and MICHELLE PAULUS. 4. I nominate, constitute and appoint my wife, MIRIAM A. PAULUS, to be the Executrix of this my Last Will and Testament. In the event that she should predecease me or for any reason be unwilling or unable to act as such Executrix, I nominate, constitute and appoint my son, TERRY B. PAULUS, to be Executor in her place and stead. In the event that he should predecease me or for any reason be unwilling or unable to act as such Executor, I nominate, constitute and appoim my granddaughter, LARAINE K. CAMPBELL, to be Executrix in his place and stead. I further direct that they shall not be required to file bond or other security in the Office of the Register of Wills for the purpose of administering my Estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 2,-2. day of '~'~ &~ , A.D. 1995. BRENARD H. PAULUS Signed, sealed, published and declared by the above-named BRENARD H. PAULUS as and for his Last Will and Testament, in the presence of us, who at his request and in his presence, and in the presence of each other, have hereunto subscribed our names as wimesses. LAST WILL AND TESTAMENT (]F BRENARD H. PAUI33S CHARLES E. SHIELDS III ATTORNEY-AT-LAW MELLON BANK BUILDING 2 W. MAIN STREET MECHANICSBURG, PA 17055 CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Brenard H. Paulus Date of Death: November 13, 2003 Will No. Admin. No. 21-03-0972 TO THE REGISTER: I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on December 8, 2003: Name Address Paula Ann Kiner, f/k/a. 120 Ann Street, Duncannon, PA 17020 Paula Ann Thomas Laraine K. Holley, f/Fda P.O. Box 588, New Bloomfield, PA 17068 Laraine K. Campbell Tammy Myers, f/k/a 64 Paradise Road, Duncannon, PA 17020 Tammy Smiley Michelle Sundy, f/k/a 349 E. Louther Street, Carlisle, PA 17013 Michelle Paulus Beverly J. Paulus c/o Marlin R. McCaleb, Esquire, P.O. Box 230, Mechanicsburg, PA 17055 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except Date: December 9, 2003 CHARLES E. SHIELDS, III 6 Clouser Road ~:::~ . Mechanicsburg, PA 17055 Telephone: (717) 766-0209 Counsel for Personal Representative REV 1162 EX(11 96) COMMONWEALTH OF PENNSYLVAN]A DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEpT 28060~ HARRISBURG, PA 17128 0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 004280 HOLLEY LARAINE K F/K/A PO BOX 588 NEW BLOOMFIELD, PA 17068 ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 $8,775.82 ESTATE INFORMATION: SSN: 195-07-2666 :ILE NUMBER: 2103-0972 )ECEDENT NAME: PAULUS BRENARD H DATE OF PAYMENT: 08/17/2004 ,OSTMARK DATE: 08/1 712004 OUNTY: CUMBERLAND DATE OF DEATH: 11 / 13/2003 TOTAL AMOUNT PAID: $8,775.82 REMARKS: LKHOLLEY CHECK//501 INITIALS: VZ SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS DOMMONWEA'TNOP REV' 1500 ~;~.,,. ~ PENNSYLVANIA ,~~.~ DEPARTMENT OF REVENUE INHERITANCE TAX RETURN DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECUR~ NUMBER TH S RETURN MUST BE FILED IN DUPLICATE WiTH THE DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) //-/3 - ~ /~ -~ --/~/~ REGISTER OF WILLS (IF APPLICABLE) SURVfVING SPOUSE'S NAME (~ST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURI~ NUMBER ~ 2 Supplemental Return ~ 3. Remainder Return (date of 8eath prior te ~2-13-82~ Odgina~ Return ~ ~ 4a. Future [nterest Compromise (date of death ~er 12 12 82) ~ 5. Federal Estate Tax Return Required I Estate ~ 6 Deceden D~edTestate A~tachcop~ofW~lf~ ~ 7. Decedent Man aned a LvingTrust.A~achcopyofT~st) / 8 Total Number of Safe Deposit Boxes ~ 9 Litigation Proceeds Received ~ 10 Spousal Pove~ Credit (date of death be~een ~2-31 91 and 1 I 95} ~ 11 EFection to tax under Sec 9 3(A) fAUac Sc O. ~i~ sE~io~ ~ST BE COMPLETED. ALL CORRESPONDENCE ~D ~ONFibEN~AEY~iNF~R~ATi~N~sH~E~ BE DIREu, eU TO: COMPLETE MAILING ADDRESS TELEPHONE NUMBER OFFICIAL - 2 Stocks and Bonds (Schedule B) (2) ~ 3. Closely Held Corporation. Pa~nership or Sole-Proprieto~hip (3) ~ 4 Modgages & Notes Receivable (Schedule D) (4) ~. ~ ~ 5. Cash. Bank Deposits & Miscellaneous Personal Prope~ (5) ¢~ b3~ ~ (SchCuJe E) 6 Jointly Owned Prope~ (Schedule F) (6) ~ Separate Billing Requested 7. Inter-Vivos Transfers & Mis~llaneous Non-Probate Prope~ (7) (Schedule G or L) 8 Toil Gross Asse~ (totai Lines 1-7) ~ (8) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) ~ ~ 10 Debts of De.dent. Me,gage Liabillties. & Liens (Schedule I) (10) P /~ ~' ~ 11 Total Deductions (total L~nes 9 & 10) (11) 12. Net Value of Estate (Line 8 mious Line 11) (12) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been {13) 14 Net Value Subject to Tax (Line 12 minus Line 13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE BATES 15. Amount of Line 14 taxable at the spousal tax ~ rate ortransfersunderSec. 91~6(a)(l 2) ~/~ ~/~. /~ x 00¢~ (15)(16~ 16 Amount of Lie 14 taxable at I~neal rate x __ 17 Amount of Line 14 taxable at s~bling rate x 18. Amount of Line 14 taxabte at collateral rate x 15 08) > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < Decedent's Complete Address: Tax Payments and Credits: ¢) 1. Tax Due (Page 1 Line 19) 2. Credits/Payments ~:~ A. Spousal Poverty Credit B. Prior Payments C. Discount ~:~ Total Credits ( A + B + C ) (2) 3. Interest/Penalty if applicable D. Interest E. Penagy ~:) Total Interest/Penalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT, Check box on Page t 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. tEA) B. Enter the total of Line 5 + EA. This is the BALANCE DUE. (ED) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS Yes No 1. Did decedent make a transfer and: - ansferred [] [] retain the use or income of the property : ................................................................................. a. ' I~ use the roe~ transferred or its ncome' b. retain the right to designate who sna p p n:y ............................................. c. retain a reversionary interest; or ...................................................................................................................... d. receive the promise for life of either payments, benefits or care? ............................................................. [] if death occurred after December 12, 1982, did decedent transfer property within one year of death 2. , n'~ [] w hou receving adeq, uate considerate 3. Did decedent own an 'in trust for or payable upon death bank account or secur ty at h s or her dec h? ........... ~ [] 4. Did decedent own an individual Retirement Account, annuity, or other nomprobate property which [] [] contains a beneficiary designation? ..................................................................................................................... IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS tS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. SIGNATURE ~F PERSON RESPONSIBLE FOR,FILING RETURN AD D R E S S ~. ,AC ,~,,~¢/,///,~"' I(.'HmZ~_~y SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS ~'4i,~/~--~-~' ,~- ~ffL_--'~.~...~ _Z~--~., ~. /o/f/7¢,5".~' Far dates of death on or alter July 1, ~994 and before January 1, t995, the tax rate imposed on the net value of transfers to or for the use of the survMng spouse is 3% [72 P.S §9116 (a)(t.1) For dates of death on or s~er January I 1995, the ~ax rate imposed on the net value of transfers to or for the use of the surv~wng spouse is 0% [72 P.S §9t16 la/ (,1.1] (ii)] The sratute 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 s he only beneficiary. For dates of death on or after July 1 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0% [72 P.S. §gl lG(a](1.2)] · ~ 7 ' ~' §9116(12) [72 PS §9116(a)(1)] The tex rate imposed on the net vaiue of transfers to or for the use of the deceden s ned, bene ~c~e es ~s 4,5 Y,~, except as note The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 PS. §9116(a)(t,3)]. A sibling is defined, under Section 9102, as ar individual who has at Least one parent in common with the decedent, whether by blood or adoption, SCHEDULE A COMMONWEALTH OFPENNS LV^N REAL ESTATE RESIDENT DECEDENT ESTATE OF All real prope~ o~ed solely or as a tenant in common must be reposed at fair market value. Fair manet value is defined as ~e pd~ at which prope~ would be exchanged be~een a willing buyer and a wilfin9 seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant fa~s Real prope~ ~ich is jointly-o~ed ~h right of suwivo~hip must be disclosed on Schedule F. ITEM NUMBER DESCRrPTION VALUE AT DATE 1 OF DEATH TOTAL(Also enteron lice?, Recap[ulation) $ 1/7 ~"-'00' aa (If more space is needed, insert additional sheets of the same size) SCHEDULE B CO~ONWEALTHOFPEBNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF '~/~t U/..~ .~, ~~ ~ FlEE NUMBER All prope~ jei~tly-o~ed ~th right of suffivo~hip must be disclosed on Schedule F. ITEM VALUE AT DATE N~MBE~ OESC~[PTION O~ D~TH TOTAL (Also enter on line 2, Recapitulation) $ ~) (If more space is needed, insert additional sheets of lhe same size) SCHEDULE D COMMONWEALTH OF PENNSYLVANIA MORTGAGES & NOTES INHERITANCE TAX RETURN RESidENT OECEOENT RECEIVABLE ESTATEOF P~"~/--~5~, '-~/*~/'/~-~.,~) ¢/-/. FILENUMBER All prope~ jointly-o~ed ~h the right of su~ivo~hip must be disclosed on Schedule F. iTEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH TOTAL (Also enter on line 4, Recapitulation) $ ~ (2/ 5 ~' ~,, 47 (If more space is needed, iRsert additional sheets of the same size) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. iNHERiTANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF Include ~e ~ro~eds of litigation and the date ~e pro~eds ware re~ived by ~e es~te Ali prope~ jointty~ed ~h the right of suffivomhi ) must be disclosed on Schedule F. ITEM VAL~E AT DATE NUMBER DESCRIPTION OF D~TH AgOg. I~ ~ ~.~.~. ~ /~ i 3q. ~z ~d~ ~7. m~ TOTAL (Also enter on line 5, Recapitulation) $ ~ ~, 6 31, S3 (If more s~ace is needed, [nse~ additional sheets of the same s~ze) FARMERS NATIONAL BANK December 12, 2003 Charles E. Shields, III, Esquire 6 Clouser Road Mechanicsburg, PA 17055 RE: Estate of Brenard H. Paulus Dear Mr. Shields: Mr. Paulus had a savings account in this bank in his name alone. The account was opened December 10, 2001, and bad a balance as of November 13, 2003, of $918.63 plus 30¢ accrued interest. Mr. Paulus also had a safe deposit box in this bank. Sincerely yours, ~' Carolyn FF. Kough Executive Vice President I~O. Box 156, Ncxvvillc PA I 2 i I · (717) 7'-6-53 2 hOOK FOR US. ~V~'hh G~T YOU TH~R~. 12/16/2003 CHARLES E SHIELDS, III 6 CLOUSER RD MECHANICSBURG PA 17055 The information ~vhich you requested on the account(s) of BRENARD H PAULUS AKA B IA PAULUS (Social Security Number 195-07-2666) is/are as follows: Account Number 1900005153 1900028753 Class of Account CERTIFICATE CHECKING Date Opened 091698 052199 Principal Balance 15000.00 302.71 Accrued Interest 34.52 Balance at Date of 15034.52 302.71 Death Account Ownership SOLE SOLE Name of Joint Owner, if any Date Ownership 091698 052199 Was Established Account Number Class of Account Date Opened Principal Balance Accrued Interest Balance at Date of Death Account Ownership Name of Joint Owner, if any Date Ownership Was Established Additional Si,ncerely~, information Requested ERIN WATTS SENIOR SERVICES REP. F~O. Box 1711. HARRISBURG, PENNSYLVANIA 17105-1711 Toll Fr~e I-a66-WAYPOINT (1-866-9;=~1-76~,6). IN YORK ARC~, 717/815-4500 · www. wa~lpointbank.com Estate of Brenard H. Paulus, deceased Cumberland County, Pennsylvania PETITIONER VS 04 -&% ~ I Civil Term Beverly Paulus, Executrix of the Estate of Terry Paulus, deceased Petition for Approval of Compromise Order of Court AND NOW, this d_5~ - day of May, 2004, in consideration of the attached petition, the proposed settlement of One Hundred Thousand Dollars ($100,000.00) for the death of Brenard H. Paulus is approved, and the following distribution is directed: Larraine K. Holley, in her capacity as $66,666.66 Executrix of the Estate of Brenard H. Paulus, deceased Douglas Law Office and $33,333.33 Charles E. Shields, III, Esq. By the Court, ~/ Y 11 ~ I. William P. Douglas, Esq. Supreme Ct. ID # 37926 Douglas, Douglas & Douglas 27W. High St. PO.B. 261 Carlisle, PA 17013-0261 Telephone 717 243-1790 Estate of Brenard H. Paulus, deceased Cumberland County, Pennsylvania PETITIONER VS 04 - Civil Term Beverly Paulus, Executrix of the Estate of Terry Paulus, deceased Petition for Approval of Compromise RESPONDENT Settlement and Distribution Petition for Approval of Compromise Settlement and Distribution TO THE HONORABLE, THE JUDGES OF SAID COURT: 1. The petitioner, Larraine K. Holley, was appointed Executrix of the Estate of Brenard H. Paulus, deceased, by the Register of Wills of Cumberland County,, Permsylvania, is an adult individual residing in Perry County, Pennsylvania. 2. The respondent, is Beverly Paulus, Executr/x of the Estate of Terry Paulus, deceased, c/o Marlin McCaleb, Esq., attorney for the Estate of Terry Paulus, 219 East Main Street, Mechanicsburg, Cumberland County, Pennsylvania. 3. The decedent, Brenard H. Paulus, was the Grandfather of Larraine K. Holley. 4. At the time of his death Brenard H. Paulus was 86 years of age. 5. On or about November 11, 2003, Brenard H. Paulus died as the result of the injuries he received in the motor vehicle accident that occurred on the same date, while he was a passenger in a vehicle being operated by Terry Paulus, deceased. 6. Brenard H. Paulus died testate and had one son, Terry Paulus, who was operating the motor vehicle involved in the accident and was killed in the same collision. 7. Brenard H. Paulus died instantly as result of his injuries. 8. The petitioner, and her sibling named in the will of Brenard H. Paulus, are the sole surviving heirs of the decedent. 9. At the time of the accident, Terry Paulus, was insured by Harleysville Insurance Company. The policy provided liability coverage in the amount of $100,000.00. 10. At the time of the accident, Brenard H. Paulus, had a $35,000.00 underinsured motorist insurance policy with Ohio Casualty Group. 11. At the time of Brenard H. Paulus' death there were no dependent heirs who would be entitled to bring a wrongful death action. 12. To settle the survival action on behalf of the Estate of Brenard H. Paulus, the petitioner, in txer capacity as executrix, is agreeable to accepting One Hundred Thousand Dollars ($100,000.00) in full and final settlement for the death of Brenard H. Paulus. Harleysville is to pay $65,000.00 and Ohio Casualty is to pay $35,000.00. 13. The petitioner has agreed to a contingent fee of 33-1/3% of any recovery in this matter as well as reimbursement of any costs advanced by Douglas Law Office. 14. The petitioner, Larraine K. Holley, requests that the following distribution be made for the wrongful death of her grandfather: Larraine K. Hotley, in her capacity as $66,666.66 Executrix of the Estate of Brenard H. Paulus, deceased Douglas Law Office and $33,333.33 Charles E. Shields, III, Esq. 15. Due to the fact that all the proceeds are being allocated to the Survival Action, review of the allocation for inheritance taxation purposes by the Pennsylvania Department of Revenue is not necessary. WHEREFORE, it is prayed that the aforesaid settlement of $100,000.00 for the death of Brenard H. Paulus, and the proposed distribution, be approved. DOUGLAS LAW OFFICE William P. Douglas, Esq.~ \,,' Attorney for the PetitioneKq, May ~,c5 ,2004 Affidavit I HEREBY SWEAR OR AFFIRM THAT THE FOREGOING IS TRUE gAND CORRECT TO THE BEST OF MY KNOWLEDGE AND/OR INFORMATION AND BELIEF. THIS IS IVlADE SUBJECT TO THE PENALTIES OF 18 PA.C.S.§ 4904 RELATING TO UNSWORN FALSIFICATION TO AUTHORITIES. Larraine K. Holley ,:~' May ~ , 2004 SCHEDULE G COMMONWEALTH OF PENNSYLVANIA INTER-VIVOS TRANSFERS & INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF P~-~,L~XS, &,~,~-~j) H. FILENU~BER This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reveme side of the REV-1500 COVER SHEET ~s yes DESCRIPTION OF PROPER~ ITEM INCLUDE TH~ ~ME OF THE T~N~FEREE THEJR EE~TIONSHJP TO OECEDENT AND THE DATE OF T~SFER 0/0 OF NUMBER A~ACH A COPY OF THE DEED FOR REAL ESTATE DATE OF DEATH DECD'S EXCLUSION TA~BLE VALUF VALUE OF ASSET ~NTEREST HF A~PUCA~E} EV-1511 E×= (12-99) SCHEDULE H COM'vIONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT Bebls of decedent must be reported on Schedule [. ITEM NUMBER DESCRIPTfON AMOUNT A. FUNERAL EXPENSES: B ADMINISTRATIVE COSTS: 1 Personal Representative's Commissrons Name of Personal Representative(s) SocJal Security Numbeds)/EIN Number of Personal Reoresentative(s) /,~ ¢- ~ ~¢/ Year(s) Commission Paid: 2 Attorney Fees ~H~L ~5 3 Family Exemption: (If decedent's address is not the same as claimant's at;acb explanation) Claimant Street Address City State _~ Zip Relationship of Claimant to Decedent 4 ProbateFees ~ ~/~/~ /~ 5 Accountant's Fees 6. Tax Return Preparers Fees -- TOTAL (Also entel on line g. Recapitulation) Cf more space is needed insert additional sheets of the same sizel SCHEDULE G COMMONWEALTH OF PENNSYLVANIAINTER-VIVOS TRANSFERS& INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATEOFP/fuLUS, H,FILENUMBER 3.1 -o.~- OD This schedule must be completed and flied Jf ~e answer to any of questions 1 through 4 on the mveme side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPER~ % OF ITEM 'NCL'JDETHEN~EOFTHET~SFEREETHEIRRE~TIONSHrPTOD~CEDENT~DTHEOATEOFT~SFE~ DATE OF DEATH DECD'S EXCLUSION TA~LE VALUE N UMBER ATTACH A COPY OF THE DEED FOR ~ ESTATE VALUE OF ASSET INTEREST ;rFAp~ICABLE) I TOTAL (Also enter on line 7, Recapitulation) $ ~ ~ Z~ {If more space is n~ded, inse~ additionaJ sheets of the same sJze) ~ SCHEDULE I CO~,~O,'^,E~:H O: ~N~SYUV^~,,~ DEBTS OF DECEDENT, ~ES,::~EC:,: MORTGAGE LIABILITIES, & LIENS ESTATE OF Include unreimbursed medical expenses. ITEM NUMBER DESCR]PTIO~ ~MOUNT TOTAL(Also en ~, o: ,,~e 0r Recapitulation) $ /~ ~ ,,,~ ,:If more space s needed, insert additional sheets of the same size) SCHEDULE J COMMONW LrH OFPENNS LV^N,^ BENEFICIARIES INHERITANC£ TAX RETURN RESIDENT DEC~DENT ESTATE OF I _ FILE NUMBER Paulus, Brenard H. 21-03-972 RELAT}ONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE [. TAXABLE DISTRIBUTIONS (include outdght spousal distrfbu[ions) Paula Arm Thomas Granddaughter ~ now known as Paula Ann Kiner 1/4 124 North Market Street Duncannon, PA 17020 2. Laraine K. Campbell Granddaughter 1/4 now known as Laraine K. Holley RR.4, Box 4142 Duncannon, PA 17020 3. Tammy Smiley Granddaughter 1/4 now known as Tammy Myers 64 Paradise Road Duncannon, PA 17020 4. ~fichelle Paulus Granddaughter 1/4 now known as Michelle Sundy 71 Regency South Carlisle, PA 17013 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A, SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1, B CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART [[ - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET S (if more space is needed, insert additional sheets of the same size) Tax Parcel # 46-10-0620-005 THIS INDENTURE MADE THE o~e,C~ day of____~_t~4___~.. ,in the year of our Lord txvo tlmusand and four (2004). BETWEEN LARAINE K. HOLLEY, formerly known as LARAINE K. CAMPBELL,Executrix of the Estate of BRENARD H. PAULUS, Deceased, late of the Township of West Pennsboro, Cumberland County, Pennsylvania, Grantor AND DAREN W. HOCKENBERRY, single man, and DAVID R. HOCKENBERRY II, single man, both of West Pennsboro Township, Cumberland County,Pennsylvania, Grantees, to hold as joint tenants with right of survivorship and not as tenants in common. WHEREAS, the said BRENARD H. PAULUS, was vested in his lifetime with title to the premises hereinafter described in the Township of West Pennsboro, Cumberland County, Commonwealth of Pennsylvania; and WHEREAS, the said BRENARD H. PAULUS died, testate, on the 13th day of November, 2003, and Letters Testamentary were duly issnedto the said Laraine K. Holley, formerly known as Laraine K. Campbell, as Executrix, by the Register of Wills of said Cumberland County, docketed to No. 21-03-0972; and WHEREAS, the lands herein-mentioned were not specifically devised. NOW, THEREFORE, THIS INDENTURE WlTNESSETH, that the said Laraine K. Holley, formerly known as, Laraine K. Campbell, Executrix, as aforesaid, for and in consideration of the sum of ONE HUNDRED SEVENTEEN THOUSAND FB:E HUNDRED and No/100 ($117,500.00) DOLLARS and other good and valuable considerations, to her in hand paid by the said Hockenberrys, at and before the ensealing and delivery hereof, the receipt whereof is hereby acknowledged, has granted and conveyed, bargained, sold, aliened, released, and confirmed, and by these presents, by virtue of the power and authority vested in her, does grant and convey, bargain, sell, alien, release, and confirm unto the said Grantees, to hold as joint tenants with right of sm~eivorship and not as tenants in common, their heirs and assigns, All that cmXain lot or parcel of ground situate, lying and being in West Pennsboro Township, Cumberland County, Pennsylvania together with the dwelling house erected thereon, bounded and described as follows: BEGINNING at an existing railroad spike in the centerline of U.S. Traffic Route 11 (Legislative Route 890) at corner of lands now or formerly of William G Miller; thence along line of lands now or formerly of William G Miller, North thirty-two (32) degrees fifty-two (52) minutes ten (10) seconds West, one hundred sixty-nine and forty hundredths (169.40) feet to an existing iron pin; thence continuing by same, North fifty-four (54) degrees five (05) minutes thirty-four (34) seconds East, ninety-nine and eighty hundredths (99.80) feet to an existing iron pin at a post; thence continuing by same, South thirty-seven (37) degrees two (02) minutes five (05) seconds East, one hundred sixty-five and ten hundredths (165.10) feet to an existing nail in the centerline of the aforesaid public road U.S. Traffic Route 11; thence along the centerline of the aforesaid public road U.S. Traffic Route 11, South fifty-two (52) degrees zero (00) minutes zero (00) seconds West, one hundred twelve and ten hundredths (112.10) feet the point and place of BEGINNING. CONTAINING a total area of 17~,694 square feet. The foregoing description prepared in accordance with survey entitled "Land Survey for Annie E. Gilbert", dated November 3, 1980, prepared by Carl D. Bert, Registered Surveyor. UNDER AND SUBJECT to existing rights-of-way for highway and utility purposes as is shown on said Plan and on record. Known as 3499 Ritner Highway, Newville, PA 17241. BEING THE SAME PREMISES which Annie E. Gilbert, widow, by her Deed dated November 7, 1980, and recorded in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania, in Deed Book "E," volume 29, page 759, granted and conveyed to Brenard H. Paulus and Miriam A. Paulus, his wife The said Miriam A. Paulus departed this earthly life on July 12, 2002 ~vhereupon full and absolute title vested in the said Brenard H. Paulus by virtue of the laws of this Commonwealth incident to tenancies by entireties. The estate of the said Brenard H. Paulus is the grantor herein. TO HAVE AND TO HOLD the said messuage or tenement and tract of land, hereditaments and premises hereby granted and released, or mentioned and intended so to be, with the appurtenances unto the said Grantees, their heirs and assigns, to and for the only proper use and behoof of the said Grantees, their heirs and assigns, forever. AND THE SAID GRANTOR, Executrix as aforesaid, her heirs, executors and administrators, do covenant, promise and agree to and with the said Grantees, their heirs and assigns, by these presents, that the Grantor has not done, committed any act, matter or thing whatsoever whereby the premises hereby granted, or any part thereof, is, are, shall or may be impeached, charged or encumbered in title, or otherwise howsoever. IN WITNESS WHEREOF, the said Executrix of the Estate of Brenard H. Paulus, deceased, Grantor herein, has hereunto set her hand and seal the day and year first above written. WITNESS: l~/;?c.~'e/,~ ,~' ~,,~c (,',~ (SEAL) LARAINE K. HOLLEY, ~' Executrix of the Estate of BRENARD W. PAULUS, Deceased formerly known as LARAINE K. CAMPBELL COMMONWEALTH OF PENNSYLVANIA : :SS COUNTY OF CUMBERLAND : On this, the ,~5'~ _ dayof e/~t'"~'~Y~' s, the un~r , A.D. 2004, before me, a Notary Public, in and for said County and Stat igned officer, personally appeared LARAINE K. HOLLEY, formerly known as, LARAINE K. CAMPBELL, known to me (or satisfactorily proven) to be the person described in the foregoing instrument, and acknowledged, that she executed the same in the capacity therein stated and for the purposes thcrein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Notary Public ~ My Commission expires: ~ NOTARIAL SEAL - I BONNIE L COYLE, NOTARY PUBUC ItORO OF CARLISLE, ClJ~BERLANCI CO, PA CERTIFICATE OF RESIDENCE [ do hereby certify that the precise and exact post office address of the within Grantee is: Attorney ~e A. Settlement Statement u.s, Departmentof Housing '1[" and Urban Development OMB No 2502 i)265 (Page l) B. T2, pe of I~oan [ VIi\ 2 FmHA 3 Conx Unins 6 File Numbcl 7 loan Nmnbcl 8 Mortgage h~smm~ce Case Nulnbe~ 120. Gross Amount l)ue From Borrower 122,967.12 420. Gross Amount Due To Seller 117,972.97 200. kmounts Paid By Or in Behalf Of Borrower 500. Reductions in Amount Due To Seller 201 I)cpos~ts or carncst money 1,000.00 501. Excess deposit (see instructions) 202 P~incil3alamountofncx~loan(s) 101,60000 5(t2. Scttlement charges to seller (line l400) 1,374.68 2(~3 Exis0ng Ioan(M taken subject to 503 Existing loan(s) taken subject to 204 504 Payoff of first mortgage loan 2i;5 505. Payoff of second mortgage loan 2Uil 506. 2U7 507. 2~. 508. 21)9 509. Mljuslments for items unpaid hy seller Adjustments for items unpaid by seller 2[0 CJI) toxin taxes to 510 Cits'/town taxes to 21 I (. oumx taxes to 51 [ ( OUltty taxes to 212 A.~cssmcnrs to 512. AsscsslnCnts to 2iF 8dlool Tax 16) 513. School qax to 214 814 213 515. 216. 516. 217 517. 21', 518 219 519 220. lotal Paid By/For Borrower 102,600.00 520. Total Reduction Amount Due Seller 1,374.68 300. Cash At Settlement From/To Borrov~er 600. Cash At Settlement To/From Seller ~01 Gross, Amount due tlom ho~o~cl (line 120) 122,967 12 6(11 Gross Allloutlt due to seller (line 420) i 17,972.97 302 i c,s amounts paid by fl)r borrower (line 220) ( 102,600 00 602. Less reductions in amt due seller (line 520) ( 1,374.68) 303. Cash X From To Borrower $ 20,367.12 ~. Cash X To From Seller $ 116,598.29 IH'D 139/ ~?C'Z&~Z RFSPA. HB43052 L. Scl:!_mcnt Charges Page 2 700. I'otal Sales/Broker's Commission based on $ ~): %= Paid From Paid From Dix ision t~f Commission (linc 700) as fbllo,as: Borrowers Sellers 70] $ to Funds at Funds at Sculemenl Settlement 702 $ to 703 COllllllisSJOll paid at Se~demcnt 704 - 800. Items Payable in Connection V*'i~h Loan 801 IoanOriginationFee 1.5 % CORNERSTONE FEDERAL CREDIT UNION 1,524.00 901 Interest from 022504 to 022904 (¢ $ 15.88 ,'da5, 7940 I i i I.Dale F Shughart, Jr Penn Attorneys, Endorsements 00, 30) and 8 1 ~ 5000 IIUD-I 391 RESPA lib 43052 CHARLES E. SHIELDS, III ATTORNEY-AT-LAW 6 CLOUSER ROAD Corner of Trindle and Clouser Roads MECHANICSBURG, PA 17055 GEORGEM. HOUCK TELEPHONE (717) 766-0209 (1912-1991) FAX (717) 795-7473 October 18, 2004 Register of Wills Cumberland County Court House -~ ~ .~ 1 Courthouse Square ~" · ' Carlisle, PA 17013 :: ~ Re: Estate of Brenard H. Paulus ~ No. 21-03-0972 ~ Dear Register of Wills: Please find enclosed my check number 1320 in the amount of $3.86 for additional interest and penalty on the inheritance tax for the above estate. Thank you for your kind attention to this matter. Very truly yours, Charles E. Shields, III CES:slk Enclosure COMMONWEALTH OF PENNSYLVANIA REV 1162 EX(11-96) DEPARTMENT OF REVGNUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17~ 28-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 004537 SHIELDS CHARLES E III 6 CLOUSER ROAD MECHANICSBURG, PA 17055 ACN ASSESSMENT AMOUNT CONTROL NUMBER ........ fold 101 $3.86 ESTATE INFORMATION: SSN: 195-07-2666 FILE NUMBER: 2103-0972 DECEDENT NAME: PAULUS BRENARD H DATE OF PAYMENT: 10/22/2004 POSTMARK DATE: 10/22/2004 COUNTY: CUMBERLAND DATE OF DEATH: 11/13/2003 TOTAL AMOUNT PAID: $3.86 REMARKS: CHECK# 1320 INITIALS: JA SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS COHNONWEALTH OF PENNSYLVANIA ~l~.~ SUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION HARRISBURG, PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLDNANCE OR DZSALLOMANCE OF DEDUCTIDNS AND ASSESSHENT OF TAX ~. DATE 10-11-200q ESTATE OF PAULUS BRENARD H DATE OF DEATH 11-15-2005 FILE NUMBER 21 05-0972 COUNTY CUMBERLAND CHARLES E SHIELDS III '0~ ~J~*t' 22 P~ 101 6 CLOUSER RD MECHANZCSBURS PA 17055 Amoun~ Ramified HAKE CHECK PAYABLE AND REMIT PAYMENT TO= REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS -~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF PAULUS BRENARD H FILE NO. 21 03-0972 ACN 101 DATE 10-11-200q TAX RETURN NAS: ( X ) ACCEPTED AS FILED ( } CHANDED ~cKdATZON CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN DASED ON: ORIGINAL RETURN 1. Real Es~e (Schedule A) (1) 117~500.00 NOTE: To insure proper 2. S~ocks and Bonds (Schedul~ B) (2]. .00 credt~ ~o your acooun*, $. Closely Neld S~ock/Per*nership Zn~eres~ (Schedule C) ($) .00 sub.1~ *he upper por~ton ~. Hor*g=gms/No~s R~cmivable (Schedule D) (q) 20/558.57 of ~hls form ~t*h your 5. Cash/Bank Deposi*s/Mtsc. Personal Proper~y (Schedule E) (5) 8qz6Sl.5S ~sx pey.en~. 6. Jointly Owned Propar~y (Schedule F) (6} . O0 7. Transfers (Schedule G) (7) .00 8. To'al Asse~s (8) 222,690.10 APPROVED BEDUCTZONS AND EXEMPTIONS: 27,507.68 9. Funeral Exp~ses/Adm. Costs~Misc. Expenses (Schedule H) (9) 10. Deb~s/Nor~gag~ Liabilities/Liens (Schedul. I) (10) ~.S0 11. To*al Deduc*ions (11) 27. ~7]. ga 12. Ne~ Vml~m of Tax Re~urn (12) 195,018.12 15. Chart~ebla/5overnmen~alBeques~s; Non-elected 9115 Trusts (Sch~du1~ J) (15) .00 1fi. Nm~ Vmlum of Es~m~o Sub~e=~ ~o Tax (1fi) 195,018.12 NOTE: Z~ an assessment was issued prsviousZy, lines 1~, 15 and/or 16, 17, 18 and 19 will re,elect ~tgurss that include the total o~ ALL returns assessed to date. ASSESSNENT OF TAX: 15. Amoun~ of Line 1~ a~ Spouse1 ra~e (15) .00 X O0 = .00 16. Amoun~ of L~ne lq ~mxablm a* Lineal~Class A rico (l&) 195,018.12 X Oq5 = 8,775.82 17. Amoun~ of Line lq a* Sibling ra~e (17) .00 X 12 .00 18. /moun~ of L/nm 1~ ~axabla a~ Colla~eral/C1ass B ra~e (18) .00 X 15 .00 19. PrAncipal Tmx Due (19)= 8,775.82 rAX CRED;TSI DATE NU~ER INTEREST/PEN PAID (-) AMOUNT PAID 08-17-200q CDO0~ZBO .00 8,775.82 BALANCE OF UNPAID INTEREST/PENALTY AS OF 08-18-200q TOTAL TAX CREDZT I 8,775.82 DALANCE OF TAX DUEI .00 INTEREST AND PEN. 3.86 TOTAL DUE $. 86 ~ IF pATD AFTER DATE ZNDTCATED, SEE REVERSE ( TF TOTAL DUE IS LESS THAN 91, NO PAYMENT IS REOUIRED. FOR CALCULATTON OF ADDTTZOMAL INTEREST. TF TOTAL DUE IS REFLECTED AS A "CREDTT' (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) RESERVATION: Estates of decedents dying on or before December 12, 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 B (collateral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act Z5 of ZOO0. (7Z P.S. Section PAYNENT: Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: REGISTER OF NILLS, AGENT REFUND (CR): A rmfund of a tax credit, ahich ams not requested on the Tax Return, may ba requested by completing an "Application for Refund of Pennsylvania Inheritancm and Estate Tax" (REV-1515). Applications ara available mt the Office of the Register of #i118, any of the 13 Revenue D/strict Offices, or by calling the special Z4-haur answering service for forms ordering: 1-800-562-Z05D~ services for taxpayers with special hearing and ! or speaking needs: 1-800-447-5010 (TT only). aBJECTIONS: Any party in interest not satisfied with the appraisammnt, allowance, ar dis~llowancm of deductions, or assessment of tax [including discount or interest) as sheen on this Notice must object aithin sixty [60) days of receipt of this Notice by= --written protest to ~he PA Department of Revenue, Board of Appeals) Dept. 281011, Harrisburg, PA 17118-1011, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS= Factual errors discovered on this assessment should be addressed in writing to: PA Oapart~amnt of Revenue, Bureau of Individual Taxes, ATTN= Post Assessment Revima Unit, Dept. 280601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid aithin three (3) calendar months after the dmcadent's death, a five percent (SI) discount of the tax paid is allowed. PENALTY= The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January la, 1996, the first day after the and of the tax amnesty period. Thi~ non-participation penalty is appealable in the same manner and in the the same time period as you mould ~paal the tax and interest that has been assessed as indicated on this notice. INTEREST= Interest is charged beginning with first day of delinquency, or nine (9) months and one [1) day from the date of death, to the date of payment. Taxes which became delinquent before January six (6Z) percent per annum calculated at a daily rata of .000164. All taxes which became delinquent on and after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rata announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO4 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1'~ 20Z .000548 ~'~-1991 111 .O003Ol ~ 91 .000247 1983 162 .000438 1992 91 .000147 ZOOZ 61 .000164 1984 111 .000301 1993-1994 71 .000192 2003 5X .000137 1985 131 .000356 1995-1998 9Z .000247 2004 4Z .000110 1986 101 .000274 1999 7Z .000192 1987 IOZ .000174 ZOO0 71 .000191 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen [15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. CONNONNEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTNENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLO#ANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX REV-l$47EX&FP(Bl-O$) F~, ,. DATE 10-11-200~ -~7~ ESTATE OF PAULUS BRENARD H DATE OF DEATH 11-15-2005 FILE NUNBER 21 05-0972 CHARLES E SHZELD~I~i;'~ 13 /'i~ :06 COUNTY CUHBERLAND ACN 101 6 CLOUSER RD Amount Remltted HECHANICSBURG L:,::PA 17055 HAKE CHECK PAYABLE AND RENZT PAYNENT TO: REGISTER OF HILLS CUNBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS REV-15~7 EX AFP (01-03} NOTICE OF INHERITANCE TAX APPRAZSENENT~ ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSNENT OF TAX ESTATE OF PAULUS BRENARD H FILE NO. 21 05-0972 ACN 101 DATE 10-11-200~ TAX RETURN NAS: (X) ACCEPTED AS FILED { } CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 117z500.00 NOTE: To insure proper 2. Stocks end Bonds (Schedule B) (2) .00 credit to your account, $. CloseZy Held Stock/Partnership Znterest (Schedule C) ($) .00 submit the upper portion ~. Nortgages/Notes Receivable (Schedule D) (~) 201558.57 of this for. with your S. Cash/Bank Deposits/Nisc. Personal Property (Schedule E) ($) 8~16~.5~ tax payment. 6, Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) .00 8. Total Assets (8) 222,690.10 APPROVED DEDUCTIONS AND EXENPTZONS: 27,507.68 9. Funeral Expenses/Adm. Costs/Hisc. Expenses (Schedule H) (9) 10. Debts/Hortgage Liabilities/Liens (Schedule I) (10) 16~.~0 11. Total Deductions (11) 27.~71.98 12. Net Value of Tax Return (12) 195,018.12 15. Charitable/Governeental Bequests; Non-elected 9115 Trusts (Schedule J) (15) ,00 1~. Net Value of Estate Subject to Tax (1~) 195,018.12 NOTE: ~ an assessment ~as issued previously, lines l&, 15 and/er 16, 17, 18 and 19 reflect flgures that include the total of ALL returns assessed to date. ASSESSNENT OF TAX: 15. Amount of Line 1~ at Spousal rate (15) .00 X O0 = .00 16. Amount of Line 1~ ~axeble at Lineal/Class A rate (16) 195,018.12 x 0~5 = 8,775.82 17. Aeount of L/ne 1~ et S/bllng ra*e (17) .00 X 12 = .00 18. Aeount of L/ne 1~ taxable at Collateral/Class B rate (18) .00 X 15 = ,00 19. Principal Tax Due (19)= 8,775.82 TAX CREDITS: PAYHENI RECEIPT I D/SCOUNT ~+) AHOUNT PA/D DATE NUNBER INTEREST/PEN PAID (-) 08-17-Z00~ CDO0~Z80 I .00 8,775.82 BALANCE OF UNPAID INTEREST/PENALTY AS OF 08-18-200~ TOTAL TAX CREDIT I 8,775.82 BALANCE OF TAX DUEI .00 INTEREST AND PEN. $.86 ' TOTAL DUE $.86 ~ ZF PAID AFTER DATE /NDICATED, SEE REVERSE ( ZF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. FOR CALCULAT/ON OF ADDZTZONAL INTEREST. ZF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE S/DE OF TH/S FORH FOR INSTRUCTIONS.)~* RESERVATION: Estates of decedents dying on or before December II, 1981 -- if any future interest in the estate is transferred in possession or enjoyment to Class D (collateral) beneficiaries of the decadent after the expiration of any estate for life or for years, the Coemoneaalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the laafu! Class B (collatmral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section Z14O of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (7Z P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit eith your payment to the Register of Hills printed on the reverse side. --Make check or money order payable to: REGISTER OF HILLS, AGENT REFUND (CR): A refund of a tax credit, ahich was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (RE¥-1515). Applications are available at the Office of the Register of Hills, any of the Z5 Revenue District Offices) or by calling the special Z4-hour answering service for forms ordering: 1-800-561-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3010 (TT only). OBJECTIONS: Any party in intmrest not satisfied aith the appraisement, allowance, or dlselloaance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object aithin sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 1711&-0601 Phone (717) 787-650S. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-ISO1) far an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid aithin three (5) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is allowed. PENALTY: The leg tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January let 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you mould appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning eith first day of delinquency, er nine (9) months and one (1) day free the date of death, to the date of payment. Taxes which became delinquent before January 1, 1981 bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January l, 1981 wi1! bear interest at a rate which will vary from calendar year to calendar year aith that rate announced by the PA Department of Revenue. The applicable interest rates for 1981 through Z004 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~"~ ~ .000548 ~'~'8-1991 11Z .000501 ~ 91 .000147 1983 162 .000458 1991 92 .O00Zq7 ZOOZ 61 .000L64 1984 Ill .000301 1995-1994 71 .000192 Z003 52 .000157 1985 132 .000556 1995-1998 9Z .000247 Z004 42 .O00XlO 1986 102 .000174 1999 71 .O00XeZ 1987 log .OOOZTq ZOO0 7Z .O0019Z --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (1S) days beyond the date of the assessment. If payment is made after the interest computation date sheen on the Notice, additional interest must be calculated. FIRST AND FINAL ACCOUNT INCLUDING PROPOSED DISTRIBUTION OF LARAINE K. HOLLEY, formerly known as LARAINE K. CAMPBELL, EXECUTRIX OF THE ESTATE OF BRENARD H. PAULUS LATE OF WEST PENNSBORO TOWNSHIP CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED Date of Death November 13, 2003 Letters Granted November 24, 2003 Dates of Publishing Notices Cumberland Law Journal Dec. 18 & 26, 2003, January 2, 2004 Dates of Publishing Notices Patriot News December I6, 23 & 30, 2003 Covering the Period Nov. 13, 2003 to Nov. 30, 2004 Purpose of the Account: Laraine K. Holley, formerly known as Laraine K. Campbell, Executrix offers this account to acquaint interested parties with the transactions that have occurred during her administration. The account also indicates the proposed distribution of the estate. It is important that the account be carefully examined. Requests for additional information or questions or objections can be discussed with Laraine K. Holley, formerly known as Laraine K. Campbell, Executrix, c/o Charles E. Shields, III, 6 Clouser Road, Mechanicsburg, PA 17055. SUMMARY OF ACCOUNT TABLE OF CONTENTS Page # Amount Proposed Schedule of Distribution 6 $111,989.30 PRINCIPAL Receipts 3-4 Real Estate 3 $I 17,500.00 Mortgages and Notes Receivable 4 $20,558.57 Cash and Miscellaneous 3 $84,631.53 TOTAL RECEIPTS OF PRINCIPAL 4 $222,690.10 Disbursements 4-6 Funeral Expenses 4 $7,100.00 Administrative Expenses 4-5 $2,974.98 Inheritance Taxes 5 $8,775.82 Debts of Decedent 5 $164.30 Reserves for Fees and Commissions 5 $17,920.70 Advances and Advance Distributions 6 $74,497.50 TOTAL DISBURSEMENT OF PRINCIPAL 6 $111,433.30 Receipts of Income 6 $732.50 RECEIPTS OF PRINCIPAL Real property located at 3499 Ritncr Hwy. Newville $117,500.00 $117,500.00 (West Pennsboro Twp.), Cumberland County, sold to Daren W. Hockenberry, single man and David R. Hockenberry II, single man, by deed of conveyance dated February 25, 2004 Stocks and Bonds 0 Cash and Miscellaneous 1. Tangible Personalty Located within decedent's $360.50 Home (see list attached hereto as Exhibit A) 2. Waypoint Bank Certificate #1900005153 $15,000.00 3. Accrued interest to d.o.d, on above certificate $34.52 4. Waypoint Bank Checking account #052199 $302.71 5. Farmers Nat. Bank of Newville savings account $918.63 6. Accrued interest to d.o.d, on above account $.30 7. Sale of 1985 Buick to Greg A. Campbell $400.00 8. Refund on Capital Blue Cross $99.66 9. Refund on trash collection $60.08 10. Refund - Sprint (telephone) $7.] 1 1 I. Prorations on above referenced sale of Real Estate: city/township taxes 169.13 assessments/school taxes 303.84 12. Refund on car insurance, Ohio Casualty $69.35 13. Refund on homeowners insur.,Lititz Mutual $227.00 14. Refund from PPL $12.04 15. Net settlement of litigation per order of Hon. $66,666.66 $84,631.53 George E. Hoffer, P.J., Cumb. Co. Dkt. 04-2361, Civil term 3 Mortgages and Notes Receivable - This figure of $20,558.57 $20,558.57 represents thc balance remaining on the joint obligation of Terry B. Paulus and Beverly J. Paulus, his wife to repay a loan made by decedent in the original amount of $25,658.57. The said Terry B. Paulus predeceased the said Beverly J. Paulus, his wife, whereupon she became the sole surviving obligor on the loan. Because bankruptcy proceedings were in the process of being instituted and are currently being carried on by thc said Beverly J. Paulus, now an unremarried widow, it is impossible to tel1 exactly how much per dollar of the claim will be paid to the estate. In view of the present uncertainty, this item is listed as part of the account (as per rules of the Penna. Dept. of Revenue requiring its listing on the Inheritance Tax Return). It will be excepted out from the proposed distribution until the amount can be more fully ascertained. It is the current intention of thc beneficiaries, who are sisters, and the grandchildren of the decedent, to divide whatever amount is eventually received equally among themselvers ~vithout the expense and delay of another formal accounting and confirmation. TOTAL RECEIPTS OF PRINCIPAL $222,690.10 DISBURSEMENT OF PRINCIPAL Funeral Expense: 1. Ewing Brothers Funeral Home of Carlisle $7,010.00 2. Shull-Koontz, Cemetery Mem. Headstone $90.00 $7,100.00 Administrative Expenses: 1. Reimbursement ot Charles E. Shields, III for: a.) original probate fees $68.00 b.) cost of title search re: potential boundary line $113.00 encroachment c.) additional short certificate $6.00 d.) advertisement Metro-West $93.85 e.) advertisement Cumb. L. Journal $75.00 4 fi) reimbursement for photo copies, postage, etc. $21.70 2. Lititz Mutual homeowners $160.00 3. PPL Electric $12.70 4. Kough's Oil Service $111.25 5. PPL $14.33 6. Filing fee for Inheritance Tax Return $15.00 7. Additonal probate Fee $230.00 8. Peck's Septic Repair $405.00 9. Settlement related charges on sale of Real Est. Realty transfer tax $1,175.00 Deborah Piper, Tax Collector $199.68 10. Larry Foote - real estate appraisal $250.00 11. PPL $12.04 12. PPL $12.43 $2,974.98 Inheritance Taxes: Paid 8,775.82 $8,775.82 Debts of Decedent: 1. Sprint Telephone $28.55 2. Kough's Oil Service $89.64 3. PPL $22.66 4. Sprint Telephone $23.45 $164.30 For fees and commissions: 1. Executrix's fees to Laraine K. Holley $9,680.70 2. Attorney's fees to Charles E. Shields, III $7,240.00 3. Accountant/tax prep fees to Janet Brackbill for $650.00 income tax prep and prep. of estate income tax For miscellaneous costs and reimbursements such as $350.00 $17,920.70 filing account, additional certified mailings, etc. Advances and Advance Distributions: 1. By agreement of the Parties, the personalty has $360.50 been distributed amongst them 2. By agreement of the Parties, a suitable $2,137.00 gravemarker was obtained for Terry B. Paulus, the father of the beneficiaries, with estate funds 3. Advance partial distribution to the beneficiaries as follows: Laraine K. Holley $18,000.00 Tammy J. Myers $18,000.00 Michele Sundy $18,000.00 Paula S. Kiner $I 8,000.00 $74,497.50 TOTAL DISBURSEMENTS OF PRINCIPAL $111,433.30 Receipts of Income: Estimated from two shifted bank accounts $732.50 Disbursements of Income 0 Income Balance on Hand 0 RECAPITULATION Total Principal Receipts $222,690.10 Total Principal Disbursements $111,433.30 Total Income Receipts $732.50 Total Income Disbursements 0 Balance on Hand for Distribution $111,989.30 PROPOSED SCHEDULE OF DISTRIBUTION As per paragraph 3 of the last will and testament (see attached as Exhibit B) there are to be four (4) equal shares of distribution among the grandchildren of decedent, who are now currently known under the following names, to wit: Paula A. Kiner; Laraine K. Holley; Tammy Myers; and Michelle Sundy. Before distribution calculations are made for the purpose of the decree awarding distribution, an adjustment must be made for the amount currently due on a promissory note now part of a bankruptcy proceeding as has been more fully set forth hereinabove, 6 to wit $20,558.57 Thus leaving an actual available balance for equal distribution of $91,430.73 Said amount is to be further reduced by the amount of $1,205.00 to be paid as part of a settlement to Marlin McCaleb, Esquire as attorney for the Estate of Terry B. Paulus, deceased as per that certain SETTLEMENT AND RELEASE (attached hereto as Exhibit C). By agreement amongst themselves, the said four beneficiaries shall make the appropriate set-offs against the appropriate shares of each for their respective shares of the said amount. $1,205.00 Final Net Available for Distribution $90,225.73 Paula A. Kiner $22,556.43 Laraine K. Holley $22,556.43 Tammy Myers $22,556.43 Michelle Sundy $22,556.44 (*The share of Michelle Sundy is partially subject to pledge for the payment of medical expense billings which are to be paid forthwith upon the making of said distribution) 7 LARAINE K. HOLLEY, Executrix of the Estate of BRENARD H. PAULUS, deceased, hereby declares under oath that she has fully and faithfully discharged the duties of her office, that foregoing First and Final Account is true and correct and fully discloses all the significant transactions occurring during the accounting period; that all claims now outstanding against the Estate; and that all taxes presently due from the Estate have been paid. ~ ~ ~'AI~AINE K. HOLLEY, Exe~duirix Sworn and subscribed to before me this .~'/~ day of ~ A.D.201~ Notary Public COMMONWEALTH OF PENNSYLVANIA COMMONWEALTH OF PENNSYLVANIA ,~,~, .'-~... ,~ . Meml~er, pennsylvania Association Of Notafles -~' '"" A~latlon Of N~adea 8 I, BRENARD II. PAULUS, of the West Pennsboro Township, Cumberland County, Pennsylvania, bein~ of sou,--~ --~ ..... o ,,,~ ,~uu a~sposmg mina, memory and understanding, do make, publish and declare this my Last Will and Testament, hereby revoking and m~king void any and all prior Wills by me at any time heretofore made. 1. I direct the payment of all my just debts and faucial expenses as soon afiur my decease the same can conveniently be done. as 2. All the rest, residue and remainder of my Estate, real, personal and mixed, whatsoever and wheresoever situate, I give, devise and bequeath to my beloved wife, MIRIAM A. PAULUS, to her own use and benefit absolutely. 3. In the event, however, tha£ my said wife should predecease me, or should die at about the same time as I die, such as in a disaster common to both of us, I give, devise and bequeath my said estate unto my son, TERRY B. PAULUS. In thc event that my son should predecease me, I give, devise and bequeath my said Estate in equal shares unto his own issue of his body, to wit: PAULA ANN THOMAS, LARAiNE K. PAULUS. CAMPBELL, TAMMY SMU.~y and MICHELLE I nominate, constitute and appoint my wife, MIRIAM A. PAULUS, to be the Executrix of this my Last Will and Testament. In the event that she should predecease me or for any reason be unwilling or unable to act as such · · Execumx, I normnate, constitute and appoint my son, TERRY B. PAULUS, to be Executor in her place and stead. In the event that he should predecease me or for any reason be unwilling or unable to act as such Executor, I nominate, constitute my granddaughter, LARA1NE K CAMPBELL, to and appoint be Executrix in his place and stead. I further direct that they shall not be required to file bond or other security in the Office of the Register of Wills for the purpose of administering my Estate. EXHIBIT B SETTLEHENT AND RELEASE THIS AGREEMENT made and entered into this J~day of ~-~3-¢~-~v~_~-~ , 2004, by and between: BEVERLY PAULUS, also known as BEVERLY J. PAULUS, individually and as Executrix under the Last Will and Testament of TERRY PAULUS, also known as TERRY B. PAULUS, Deceased, party of the first part; and LAIIAINE K. HOLLEY, PAULA ANN KINER, TAMMY MYERS and MICHELLE SUNDY, natural children of the said TERRY PAULUS, Deceased, parties of the second part; and LARAINE K. HOLLEY, f/n/a LAR3tINE K. CAMPBELL, Executrix under the Last Will and Testament of BRENARD H. PAULUS, also known as B. H. PAULUS, Deceased, party of the third part; WITNESSES THAT: WHEREAS, TERRY PAULUS and his father, BRENARD H. PAULUS, died on November 13, 2004, as the result of an automobile collision with a fallen tree in South West Madison Township, Perry County, Pennsylvania; and WHEREAS, the said TERRY PAULUS was survived by his wife, party of the first part herein, and by his natural children, parties of the second part herein; and WHEREAS, Letters Testamentary under the Last Will and Testament of TERRY PAULUS were issued to the party of the first part by the Register of Wills cf Perry County, Pennsylvania, on ,^WOFF,CES December 17, 2003, to Estate No. 5003-0193, which Letters remain in full force and effect; and EXHIBIT C WHEREAS, Letters Testamentary under the Last Will and Testament of BRENARD H. PAULUS were issued to party of the third part by the Register of Wills of Cumberland County, Pennsylvania, on November 24, 2003, to Estate No. 21-03-0972, which Letters remain in full force and effect; and WHEREAS, in September, 1995, the said TERRY B. PAULUS and BEVERLY J. PAULUS executed and entered into a certain Loan Agreement dated August 21, 1995, promising to pay to the said B. H. PAULUS and MIRIAM A. PAULUS, his wife, the principal sum of $25,658.57, with interest; and WHEREAS, the said MIRIAM A. PAULUS died on July 12, 2002, survived by her husband, the said B. H. PAULUS, in whom title to the said Loan Agreement vested absolutely by operation of law as the surviving tenant by the entireties; and W~EREAS, party of the first part has filed for bankruptcy under Chapter 7 in the United States Bankruptcy Court for the Middle District of Pennsylvania, to Case No. 1-04-01511, listing therein third party as an unsecured creditor for the unpaid balance of the said Loan Agreement dated August 21, 1995, and third party has filed a Proof of Claim in said bankruptcy case for the unpaid balance of the said Loan Agreement dated August 21, 1995; and WHEREAS, parties of the second part, or some of them, are in possession of certain items of personal property belonging to the said TERRY PAULUS at the time of his death, more LAW OFFICES MARLIN R. McCALE8 particularly itemized as follows: Computer and Equipment: $ 800.00 H.P. Printer 100.00 .12 Gauge Shotgun 125.00 .22 Cal. Pistol 100.00 .22 Cal. Rifle 75.00 .38 Cal. Pistol 5.00 Total: $ 1,205.00 for which a claim has been made against them by party of the first part; and WHEREAS, parties of the second part have requested that party of the first part pay or contribute to the payment of certain funeral expenses for their father, including the cost of the minister, the cost of the cemetery lot and the cost of a gravemarker; and WHEREAS, the parties hereto have come to an agreement as to the settlement and resolution of their various claims against each other and they desire to hereby document the terms and conditions of such settlement and resolution. NOW, THEREFORE, in consideration of the foregoing and in further consideration of the covenants, terms and conditions set forth and agreed to hereafter, the parties hereto covenant and agree as follows: 1. Parties of the second part agree to pay to party of the first part, upon confirmation of party of the third part's First and Final Account, the sum of $1,205.00 in cash, and parties of the second part further represent and warrant to ~^womcEs party of the first part that neither they nor any of them MARLIN R. McCALEB -3- are/is in possession of any other item or items of personal property owned by and belonging to the said TERRY PAULUS at the time of his death, nor have they or any of them had possession of any such other items at any time since his death. Upon receipt of said sum of $1,205.00, party of the first part hereby remises, releases, quit-claims and forever discharges the said parties of the second part, and each of them, their heirs, executors, administrators and assigns of and from any and all actions, suits, payments, accounts, reckonings, claims and demands whatsoever, for or by reason of any act, matter, cause or thing whatsoever, from the beginning of the world to the day and date of these presents, except for any obligations arising under this Settlement and Release. 2. Party of the third part hereby remises, releases, quit-claims and forever discharges party of the first part, her heirs, executors, administrators, assigns and successors in office and assigns of and from any and all actions, suits, payments, accounts, reckonings, claims and demands whatsoever, by reason of any act, matter, cause or thing whatsoever, from the beginning of the world to the day and date of these presents, except for any obligation arising under this Settlement and Release, and further, except only to the extent that party of the third part's Proof of Claim as aforesaid is accepted by the Bankruptcy Trustee and is paid from party of the first part's bankruptcy estate. LAW OFFICES MARLIN R. McCALEB -4- 3. Parties of the second part hereby remise, release, quit-claim and forever discharge party of the first part, her heirs, executors, administrators, assigns and successors in office of and from any and all actions, suits, payments, accounts, reckonings, claims and demands whatsoever by reason of any act, matter, cause or thing whatsoever, from the beginning of the world to the day and date of these presents, except for any obligation arising under this Settlement and Release. 4. Party of the first part hereby remises, releases, quit-claims and forever discharges party of the third part, her heirs, executors, administrators, assigns and successors in office of and from any and all actions, suits, payments, accounts, reckonings, claims and demands whatsoever by reason of any act, matter, cause or thing whatsoever, from the beginning of the world to the day and date of these presents, except for any obligation arising under this Settlement and Release. IN WITNESS WHEREOF, we have hereunto set our hands and seals the day and year first above written intending to be legally bound hereby. ~cz~j (SEAL) Beverl~ Paulus Individually and as Executrix under the Last Will and Testament of Terry Paulus MARLIN R. McCALE8 Paula Ann Kiner Tammy ~v~ers' ~ ~ichelle Sundy ~ ~.Y /-Laraln¥ K.'~ol~ey~f/n/a Individually and as Executrix under the Last Will and Testament of Brenard H. Paulus COMMONWEALTH OF PENNSYLVANIA) : SS. COUNTY OF CUMBERLAND) On the day of , 2004, before me, a Notary Public, in and for ~aid State and County, the undersigned officer, personally appeared BEVERLY PAULUS, individually and as Executrix as aforesaid, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. (SEAL) Notary Public Madin R. McC~b, ~tary Publ~ M~han~ ~m, CurrCDedan¢l Cou~ My Commi~ E~ms E~. 14, 2006 MARLIN R. McCALEB COMMONWEALTH OF PENNSYLVANIA) : SS COUNTY OF ) On this, the ~ day of ~/~_0.e-~z~c~.~ 2004, before me, a Notary Public in and for said State a~d County, the undersigned officer, personally appeared LARAINE K. HOLLEY, f/n/a LARAINE K. CAMPBELL, individually and as Executrix as aforesaid, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. CON~MON3NEALTH OF P~qSYLVANIA No.fry Public I Notarial Scsi [ Robin j. Reeve, Notary Public ] ( SEAL ) ! Silver Spring Twp., Cumberland County F. xpir~s Aug. Member, Perm A~ia~oo of Notates COMMONWEALTH OF PENNSYLVANIA) : SS COUNTY OF ) On this, the ~ day of ~o~_~_~ , 2004, before me, a Notary Public in and for said State and County, the undersigned officer, personally appeared PAULA ANN KINER, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purposes therein contained. IN WITNESS W~EREOF, I hereunto set my hand and official seal. COMMONWEALTH OF PENNSYLVANIA Notary PuSlic Notarial Seal Robert J. ~eeg{~. Notary Public ( SEA]', ) Silver Spring Twp,, Cumb~:rland County My Commission Expires Aug, 10, 2008 Member, PennsHv~n~ ASsociation of Notaries LAW OFFICES MARLIN R. McCALEB _'7_ COMMONWEALTH OF PENNSYLVANIA) : SS COUNTY OF ) On this, the ~ day of ~~-~c~-. , 2004, before me, a Notary Public in and for said State and County, the undersigned officer, personally appeared TAM_MY MYERS, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Notary P'ub 11 c COMMONWEALTH OF PENNSYLVANIA INotarial Seal (SEAL) Robert J, Re~se, Nota~ ~ublic Silver Spring Twp. Cumberland Count~ My Conmaission Expires Aug. 10, 2008 Member, Pennsylvania Association of Notaries COMMONWEALTH OF PENNSYLVANIA) : SS COUNTY OF CUMBERLAND) On this, the ~ day of ~~_~ 2004, before me, a Notary Public in a-d--for~d--f~ said State and' County, the undersigned officer, personally appeared MICHELLE SUNDY, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. N0m..ia~ Sero I ~ - /~o~a~y/ P~blic ( SEAL ) Member, Pennsylvania Assocm~l, of Nota~'le~ BUREAU OF INDIVIDUAL TAXES .Ft.,~ ;~P.~RTM~NT~;~ 8 06 01 H~SE~R:G, P.~ 17128-0601 Telephone (717) 787-3930 August6, 2004 '04 /~U6 17 P1:14 FAX (717) 772-0412 Charles E. Shields III Attorney At Law Ct~mb~ ~i 6 Clouser Road Mechanicsburg, PA 17055 Re: Estate of Brenard H Paulus File Number 2103-0972 Dear Sir/Madam: This is in response to your request for an extension of time to file the Inheritance Tax Return for the above estate. In accordance with Section 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for filing the return is extended for an additional period of six months. This extension will avoid the imposition of a penalty for failure to make a timely return. However, it does not prevent interest from accruing on any tax remaining unpaid after the delinquent date. The return must be filed with the Register of Wills on or before 01/28/05. Because Section 2136 (d) of the 1995 Act allows for only one extra period of six (6) months, no additional extension(s) will be granted that would exceed the maximum time permitted. Sincerely, Claudia Maffei, Supervisor Document Processing Unit Inheritance Tax Division CONNONNEALTH OF PENNSYLVANZA DEPARTNENT OF REVENUE BUREAU OF .rND'rV*rDUAL TAXES ZNHERZTANCE TAX INHERITANCE TAX DIV/S/ON .OBOXZSO60Z STATEHENT OF ACCOUNT HARRISBURG, PA 171Z8-0601 REV-1;.Z EX AFP DATE 1Z-O6-Z00~ ESTATE OF PAULUS BRENARD H DATE OF DEATH 11-15-Z005 FZLE NUNBER Z1 05-0972 COUNTY CUHBERLAND CHARLES E SHIELDS III ACN 101 6 C_I.I.I.I~USER RD Amoun~ Remi~md .E.C ..IcsBu PA 17055 ~_ ~_ ,~: u~Or~, HAKE CHECK PAYABLE AND REHZT PAYHENT TO: ~ ~*~< REGISTER OF WILLS ~ ~ ~ CUH~ERLAND C0 COURT HOUSE 0~9 ~ ~ CARLISLE, PA 17015 E: T~nsure~r credit to your account, submit {he uppee pot{ion of ~hJs form wi~h your ~ax payment. CUT ALONG~HZS LZNE ~ RETAZN LONER PORTZON FOR YOUR RECORDS ESTATE OF PAULUS IiRENARD H FTLE NO. 21 05-0972 ACN 101 DATE 1Z-06-200~ TH'rS STATEHENT TS PROV'rDED TO ADVTSE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAHED ESTATE. SHO#N BELO# *rs A SUHHARY OF THE pR'rNCTpAL TAX DUE, APPL.rCATTON OF ALL PAYHENTS, THE CURRENT BALANCE, AND, TF APpLTCABLE, A PROJECTED 'rNTEREST F'rGURE. DATE OF LAST ASSESSHENT OR RECORD ADJUSTHENT: lO-11-200R PRINCIPAL TAX DUE: ................................................................................... 8,775.82 PAYHENTS CTAX CREDITS): PAYHENT RECEIPT DISCOUNT DATE NUHBER INTEREST/PEN PAID (-) AHOUNT PAID 08-17-Z00~ CDOO~ZSO .00 8,775.82 lO-ZZ-ZO0~ CD00~557 $.86- ~.86 TOTAL TAX CREDZT 8,775.82 BALANCE OF TAX DUE . ZNTEREST AND PEN. . O0 ZF pA'rD AFTER THZS DATE, SEE REVERSE TOTAL DUE . O0 SZDE FOR CALCULATZON OF ADDZTZONAL ZNTEREST. ZF TOTAL DUE *rS LESS THAN $1, NO PAYHENT ZS REi~UZRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT' YOU HAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORH FOR ZNSTRUCT'rONS. STATUS REPORT UNDER RULE 6.12 Name of Decedent: Brenard H. Paulus Date of Death: 11-13-2003 Will No. Admin. No. 21-03-0972 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes X No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: a. account with the Did the per~nal representative Court? Yes~ No . file a final 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 X d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Cerk of the Orphans' Court and may be attached to this report. ~c~y Signature Date: 1-1l--05 C'") ~< (f-;.': ~~~: ce. 0',', D Charles E. Shields, III, Esquire Name (Please type or print) 6 Clouser Road, Mechanicsburq, PA 17055 Address M ~~~-;. U., LL.! .. C) Ii--=: 2~.~:'; i f-i:l (~) (x., C~ (~ LL_I C.: (".t 0... .,,:.: -, Ln ~::.":> = "" (717 ) 766-0209 Te l. No. Capacity: Personal Representative x Counsel for personal representative (MAH:rmf/AM3) J