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07-08-11 (2)
J 1505610101 REV-1500 °`t°'-'°' 1~1 PA Department of Revenue Pennsylvania OFFICIAL USE ONLY °°~^TM°'^°^^^°^°' Coun Code Year File Number Bureau of Individual Taxes ty PO BOxzf3ofi0i INHERITANCE TAX RETURN ~ ~'~ Harrisburg, PA >.yiz8-0603 RESIDENT DECEDENT 1 W ~ 1 1 / 1~ 1 ~ ~ 9 q~ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Oo l is 7~ O b /!e-~~ Decedent's Last Name Suffix l Sc~vi (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spou ~'s Social Secudty Number Date of Birth MMDDY~YYY 3' / ''3 ~~' 9 ^L' 1 ~D-e~-c~ed-,ent~s First N-me nn MI 1~"7_l~~LI ^ Spouse's First Name MI ~~ ~~-~~,~m o ~~ THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ti 1. Original Return O 2. Supplemental Return O 3. Remainder Return (date of death prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) III 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SNOULD BE DIRECTED T0: Name Daytime Telephone Number First line of address Second line of address City or Post Office State e l~ ~ ~ s >< G Correspondent's a-mail address: t3etsh~c~dS3 Under penalties of perjury, I dedare that I have examined this retui it is true, totted and complete. Declaration of preparer other than F.B OF WILLS lt$E ONLY 1, f?'I ~~ ~ ~ ~ t ~ ~ x) L~~ ~ +:~ Q S=p t' t t C7~T ~ '1-7 --pp ~--1 T s ~ !~ ~ t ZIP Code A E FILED 3 I ~ 973 Guding accompanying schedules and statements, and to the best of my knowledge and belief, personal representative is based on all infonnadon of which preparer has any knowledge. /(o /1 / AD Ess GEi2~LD ~~Mi4t*V 21 "BiG orn A--n°- ~ /11ec~clrtic5 uhq, ff 17o.~S n r. ~uecuo ~l 6/1 ~ ADDRESS CH~tR6E$ ~ ~$H/~2,o , -~r/' E-S~ , b L'louSe/' /rt/., /Y/eChan : ~ s 4.+q, ~~ / 7os5' PLEASE USE ORIGINAL FORM ONLY Side 1 15D56101D1 1505610101 J REV-1500 EX 'Page 3 Decedent's Complete Address: Flle Number ~/_ ~O , Cj9~ ~NNfJ- /j1lS~l~/~'f/ - _._ ____ STREET ADDRESS a P/eas4nt GtoVe Qd. CITY //ICC~Q~I/C$4Lt/'9 _~STATE ~~ ZIP /7~So~~SZ~o Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. CreditslPayments ~ A. Prior Payment B. Discount 3. Interest 4. If Line 2 is greater than L'me 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fiu in oval on Page 2, Line 20 to request a refund. (1) 7, O 71.07 Total Credits (A + B) (2) O (3> '~ to ~. ~oZ (a) O 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) ~ 7 / 3 9 ~9 ~ ' Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use w income of the property transferted :.......................................................................................... ^ [~ b. retain the right to designa~ who shall use the property transferred w its income : ............................................ ^ ~f c. retain a reversiw>ary interest; or .......................................................................................................................... ^ d. receive the promise fw Irfe of either payments, benefits w care? ...................................................................... ^ 2. If death occurred after Dec. 12, 1982, did decedent Vansfer property within one year of death without receiving adequate considerafion? .............................................................................................................. ^ [~ 3. Did decedent own an "in trust for" or payable-upon-death bank account or security at his w her death? .............. ^ 4. Did decedent own an individual retirement account, annuity or other non-probate property, which contains a beneficiary designation? ........................................................................................................................ (~ ^ IF THE ANSYVER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULf G AND FILE IT AS PART OF THE RETURN. Fw dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfer; to or for the use of the surviving spouse is 3 percent (72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent (72 P.S. §9116 (a) {1.1) (ii)J. 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 evend the surviving spouse is the only beneficiary. Fw dates of death on or after July 1,2000: • The tax rate imposed on the net value of transfers from a deceased child 21 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 percent p2 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 percent, 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 w for the use of the decedent's siblings is 12 percent (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. ' REV-1502 DC+ (698) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEpULE A REAL ESTATE ESTATE OF FILE NUMBER /I7/SCAN/SH, ~NN~ ,2/-/D-99S All real property owned solely or ss s tenant in common must be reported at fair market vMue. Fair market value ~ defined as the price at which property would be exchanged between a willing buyer and a willing seller, neitlrer being compelled to buy or sell, botli having reasonable krawledge of the relevam facts. _ _ RBI properly which is jolMly-owned with right of survivorship must be discbsed on Schedule F. ITEM ,. />tn u n d,'rr'd«d one-h~/F :~~~st` Sri ate! ~ ~+-u ee~tQ:/~ Pn-misPs 6e~rr~ an ~rdar~ss ef' a Pkasr/1; (jr0~'G ~~/ /1/CC/14/lit'Sb!/i~ ~II~P./' ~O/'~/1 ~tuP ~ ~ i Ctrrn her/Q„~ l~otia~ , i°~asy/~vvrre ~ a ~r~e/ LD /Yo. of ,~8 /S-/a7~y-~oz, s~~ ~y of dced ><7ApSF4^ a//'Stcfsls/ ,/C/'Lt {ar a ~31//z' hi // 4~SC!'i~ fiort o~ /l[c /On.,,,ites. R/so , ste a/f<tclr~a/ ~' sera/ died a ~y of ~ ~~/ry 7h~.~,- ~~ aS~~.,,~oi 01/' l~,t/N2 s/1nw•Itq ~e /'A/t~,rlioN ~'a/c/i/a/ioas. /~/ao/ .rte ~/f~te/fe~.~/ oar /eif`e.~ vF .A+c~~sf 1Y, zo/o addressca/ Z Te/frej• ~iQVely~ Esd , o!f<< 01` ~•~' t;p~rsGl oar ~Ciisa/ /'~uesf t G/Grd4 /~1, lr/e~~itJfry T~/' COkII~, /~bsIS2~ ~rs~icc~ .ts,F;,r~ ~~ ar ep:a.°a D{ /T1. fi'G ; Le1/t~ vF ~j~f. Zo, zo/o {ropy yYe ~gofs ~r• l~N/Ist/, Lvrq /f /!,t//ck . ~c. L~ofa r~ uGSf For (.fa~c~i~sR.tl iA~i~MAhoif~ rf.dpr,% /~ ZO//~ o/ir /%7~a9se BF /~jjri~ y, Zv// r ~~ 7~c Dep~s ra/iil4 ef' ~jp~i% /l/ Zo/l a h~.c rhul here7e . / ~~ any R./al.'hb~~/ in>Dr/~ra/i®~r or :urns are Ated«/, p/ease adri sc, Th.~/,-,f~ `-o.,. VALUE AT ~`9~~ ssb. zs TOTAL (Also enter on line 1, Recapitulation) I S 96, SSG, ~s (If more space is needed, insert additional sheets of the same size) A7TORNE}'-AT--LAW 6 CLOUSER ROAD Corner of Trindle and Clouser Roads MECHANICSBURG, PA 17055 GEORGE M.HOUCK (1912-1991) August 24, 2010 PA Department of Revenue Office of Chief Counsel Attn: Jeffrey Snavely, Esquire PO Box 281061 Harrisburg, PA17128-1061 7'IIJEPHONE (717) 766-0209 FAX (717) 795-7473 Re: Real Estate located in Silver Spring Township, Cumberland County, Status of Title to Miscavish Dear Attorney Snavely: An issue involving the status of title to real estate in Silver Spring Township, Cumberland County, arguably now in the sole name of Paul A. Miscavish, as an unremarried widower, has been brought into my office. The issue has arisen in connection with the death of Ann Miscavish. Her son, Gerald Coleman, has retained me to aid him in the proper settlement of her Estate. The future insurability of title is obviously a potentially thorny and troublesome issue which could come back to haunt anyone who takes or tries to take title in the future. To forestall and eliminate any future problems we sought a Title Opinion from Glenda Wethington, a local title agent for First American Title Insurance Company. I am enclosing a copy of my letter to her as well as all of the Exhibits which are self-explanatory. The company's home office counsel, David Bell, Esq., is of the opinion that the property was held by the entireties as of the date of death of Ann Miscavish by virtue of a then valid common law remazriage which would have been grandfathered in and would have remained valid despite the subsequent abolition of common law marriage in Pennsylvania. This is also my opinion. However, neither the title insurance company nor myself wish to proceed without knowing the position of the Department of Revenue on this matter after a full and meaningful disclosure. Once we heaz from you we will proceed to file the required inheritance tax return in the proper manner and with proper listings and disclosures. There are a number of items held as joint tenants with right of survivorship with Ann's son, Gerald Coleman, which will require reporting in any event. Thank you in advance for your kind attention to this matter. It is most sincerely appreciated. Very truly yours, ~~ ~ ~~~, Chazles E. Shields, III Attorney-At-Law CES/mjj Enclosure cc: Gerald Coleman ATTORNEY-AT-LAW 6 CLOUSER ROAD Corner of Trirrdlt and Clouser Roads MECHANICSBURG, PA 17055 GEORGE M. AOUCK (1912-1991) Glenda M. Wethington Tri-County Abstract Service 48 Central Blvd. Camp Hill, PA 17011 1F1.EPHONiE (717) 7660209 FAX (717) 795-7473 REQUEST FOR OPII~TION AS TO VALIDITY AND INSURABII.ITY OF TITLE REGARDING PROPERTY OF PAUL A.. MISCAVISH, WIDOWER, APPARENTLY A MARRIED MAN BY COMMON LAW RE-MARRIAGE = Dear Glenda: As per our conversation, I am preparing this request for an opinion as to the validity and insurability of title. In addition, we are seeking comment as to. what is necessary to insure the title once your legal counsel has reached his opinion as to the current state of the title. Background and historical facts: 1. Oct. 17, 1961, David N. Foust, et ux, convey property in Silver Spring Twp, Cumberland County, Pennsylvania to Paul A. Miscavish and Ann (aka Anna) Miscavish, his wife. At this point the property is held as tenants by the entireties. See Deed 20 J 1044 attached. 2. O>1 or about Jan. 2, 1973, Ann files a complaint in divorce in Cumberland County naming Paul as Defendant. The divorce is docketed to No. 185 Feb. Term 1973. See copy attached. The divorce was granted on June 26, 1975. See copy attached. 3. So far as we can tell the Prothonotary evidently had misindexed and "semi-lost" the proceedings and eventual order. On Mar. 11, 1976, The prothonotary advised Defendant, Paul, that a judgment in divorce had been granted and entered against him in the prothonotary's office docketed to 196 Civil 1975, in divorce. See. notice under Rule 236 attached: 4. -Upon receipt of notice that the divorce had been granted and made final, Ann and Paul decided they did not want to be divorced. Accordingly, they asked counsel to request of Judge Dale F. Shughart, who had granted and signed the divorce order to undo or nullify it. He refused to do so since the divorce-had already been granted and made .formally and on the record. See copy of letter of Ralph B. Pinskey, Esq. dated Mar. 16; 1976 and copy of letter'of Peter J. Ressler, attached. 5. Ann and Paul never formally remarried but remained together and did not want to be divorced. 6. In April of 1995, Paul designated Ann as his wife on an Equitable Life Insurance policy. See copy attached. ' 7. In May of 2003 Ann and Paul entered into an agreement to purchase Teal estate contiguous to their already purchased residential Teal estate above-referred to. Glenda M. Wethington August 10, 2010 Page 2 8. 9. 10. 11. 12. 13. 14. 15. 16. This Agreement is neutral as to marital status of both the sellers and the buyers. See copy attached. Subsequently, as per the said agreement, on May 22, 2003, E. Briner Ashway, et ux, convey the contiguous piece of property to "Paul A. Miscavish and Ann Miscavish, Husband and Wife as Tenants by~the Entireties." See Deed 257, page 1229 attached. The cover letter delivering the deed from Diane G. Radcliff, Esq. addresses the Miscavishs as "Dear Mr. and Mrs. Miscavish." After the receipt of the additional contiguous lot from Ashways, attorney Radclill` proceeded to do a perimeter deed to amalgamate the lots. This deed also refers in the grantee clause to: "Paul A. Miscavish and Ann Miscavish, husband and wife as tenants by the entireties." Perhaps more importantly with regard to our current issues, the deed also contains the following clause in bold cap letters: "THIS IS A CONVEYANCE BETWEEN HUSBAND AND WIFE AND IS TAX EXEMPT." See copy attached. Ann filed income taxes over the last several years individually, Ann departed this earthly life on 3une 16, 2010. Her death certificate, Item 14, refers to her marital status as: "Married," Item 15 lists her surviving spouse as "Paul A. Miscavish." See death certificate attached: Ann's Last Will and Testament was prepared by the law offices of Hazold S. .Irwin, III, of Carlisle, Pennsylvania. The Will does not designate Ann as either single or married and it makes no direct reference to her husband Paul whatsoever. However the wording in Item 4, which appoints a personal representative is somewhat curious in that it does make an indirect reference to her spouse as a secondary executor as follows: "I nominated and appoint [my son) Gerald Coleman be the personal representative of my estate, to serve without bond. If my spouse [assumedly Paul A. Miscavish] cannot or does not serve, then I appoint [my grandson] Gerald Michael Coleman to be the substitute personal representative, also without bond" (Bracketed material added). See true and correct copy of last will attached. Act No. 144 of 2004, 23 Pa. C. S. A. sect. 1103, does away with comman law marriages•after Jan. 1, 2005. PNC Bank v. Worker's, Compensation Board, 831 A.2d 1269 (Pa. Comw. Ct.) abolished common law marriage as of Sept. 13, 2003. It would therefore appear that the acts of holding out to the public and neighborhood as husband and wife occurred well before the date(s) on which the common Iaw marriage in Pennsylvania was abolished in a prospective rather than a retroactive manner. Thus faz we have not probated the will as we have seen no reason yet to do so. However, we are not yet in a position to know for sure whether probate will be necessary or advisable. However, if the same should be recommended or necessary to make for insurable title, we aze amenable to doing so. Bank accounts of Ann were owned jointly with her son, Gerald Coleman, with rights of survivorship and aze subject to inheritance tax. Glenda M. Wethington August 10, 2010 Page 3 In view of the above, we would respectfully request an opinion as to title and what is necessary to insure it as to both of the possible scenarios: 1. That the position is taken by us or by the Dept. of Revenue inheritance tax division that there was no valid common law marriage or more technically remarriage in the present case; or, 2. That a valid marriage in fact exists. Thank you for your kind attention to this matter. It is most sincerely appreciated. Very truly y®ours, Charles E. Shields, III Attorney-At-Law CES/mjj cc: Gerald Coleman, son of Ann Miscavish Paul A. Miscavish, widower of Ann Miscavish F COMMONWEALTH OF PENNSYLVANIA GOVERNOR'S OFFICE OF GENERAL COUNSEL September 20, 2010 Chazles E. Shields, III, Esq. 6 Clouser Road Mechanicsburg, PA 17055 Re: Pennsylvania Inheritance and Estate Tax Estate of Ann Miscavish, deceased Common Law Marriage Deaz Mr. Shields: The Department of Revenue, Office of Chief Counsel, received your letter regarding the above- referenced Estate. You questioned whether, for inheritance tax purposes, decedent and her ex- husband were common law spouses at the time of her death. Decedent and her ex-husband owned real property at her death. Her ex-husband wishes now to sell the property with clear title. According to your letter and its enclosure, decedent and her ex-husband Paul were legally divorced in 1975. At that time, they decided they did not want to be divorced, and requested Judge Shughart to revoke his order. He refused. Decedent and Paul, fully aware of their divorce, never formally remarried, although they lived. together until her death. Decedent filed her tax returns as a single person. The Pennsylvania Supreme Court explained that: To create a common law marriage, there must be an exchange of words in the present tense spoken with the specific purpose that the legal relationship of husband and wife be thereby created. Commonwealth v. McLean, 387 Pa. Super. 354, 54 A.2d 215(1989). In absence of formal words, a rebuttable presumption of marriage may arise-based upon certain circumstantial evidence, i.e., constant cohabitation and broad and general reputation of marriage. Cohabitation and reputation are merely circumstances from which the existence of a contract of marriage can be inferred, and [azeJ not sufficient per se to prove a common law mazriage. Commonwealth v. Wilson 543 Pa. 429, _, 672 A.2d 293, 301, certiorari denied, - U.S. ___, 117 S. Ct. 364 (1996). OFFICE OF CHIEF COUNSEL ~ PO BOX 281061 ~ HARRISBURG, PA 17128-1061 ~ Pennsylvania Ph: (717) 346-4644 ~ Fax: (717) 772-1459 ~ Ikulk:k~state.pa.us DEPARTMENT OF REVENUE ~~.. r3 Charles E. Shields, III, Esq. September 20, 2010 Page 2 Here, it is the opinion of this Office that decedent's spouse did not meet his burden of proof to establish a present intent of mazriage with decedent. Decedent and Mr. Miscavish were aware that they were granted a divorce and you presented no evidence that they took any action to recreate a legal marriage. Furthermore, with the Department, decedent filed tax returns declaring to the Commonwealth that she was a single person. Therefore, for Pennsylvania inheritance tax purposes, it is the opinion of this Office that decedent and Mr. Miscavish did not have a valid common law marriage. Accordingly, inheritance tax is due on the transfer of decedent's interest in the real property at issue. I trust that this is a sufficient response to your request. Please contact this Office if you have any additional questions or concerns regazding this matter. sincerely, Lora A. Kuhc ~ Senior Counsel LAK:dmm #35599 -~ PA DEPARTMENT OF REVENUE BUREAU OF INDMDUAL TAXES PO BOX 280603 HARRISBURG PA 17128-0603 COMMONWEALTH OF PENNSYLVA1vIA 11 DEPARTMENT OF REVENUE ~'~~l~~. Apri101, 2011 o~P~rRTHENr s1F RE~k11E CHARLES E 3HIELDB III 6 CLOIISER RD MECHANICSBIIRC3 PA 17055 Dear Taxpayer: Re: Realty Transfer Tax Control No.: 2011-1587-21 Grantor: ANN MISCAVISH ESTATE Grantee: GERALD COLEMAN Property: 2 PLEASANT GROVE RD County: CUMBERLAND Deed Book: 201034029 Page: 0 Our office is reviewing this real estate transaction to either insure the appropriate realty transfer tax was paid, to verify any excfision claimed, determine the proper basis for the transfer tax calculation, or to clarify information provided on the documents submitted to the Recorder of Deeds. To assist us in our review, please provide the following: • A complete copy of the recorded deed with the recording stamp clearly legible. '' A copy of the Will of the decedent or a list of the heirs under the intestate law. We request that you submit this information, within thirty (30) days. Please make sun to reference the control number shown above when responding to this request. An envelope is provided for your convenience. If you have any questions, or if additional time is needed, please do not hesitate to contact me at the number shown below. Thank you for your prompt response and attention to this matter. Sincerely, Sherry L. Summers Realty Transfer Tax Specialist Telephone: 717-787-3369 Hours: 07:00 A.M. to 02:45 P.M. Enclosure SERVICES FOR TAXPAYERS WITH SPECIAL HEARIlVG AND SPEAKING NEEDS: 1-800-447-3020 (TT ONLY ). PA D6PAR7MENf OF RSV6NU6 COMMONVi+EAL~ OF PENNSYLV,p~A - BURSAU OF INDIVIDUAL TA70:5S DEPAR?MENT OB REVENUE ~~~~~ ~ BOX ~~ 1 ] 1, 2011 ~p^*T-~H't'dKAev[nue HARRI$SURG PA 171 T8~0603 CHARLBS E SHTSLDS III 6 CLOVSER RD MBCHANICSBUR(i BA 17055 _ Dear Taxpayer: Re= Realty Transfer Tax Coast;ol No.sa011-1587-a1 arantoz= ANN MISCAVISH SSTATE Grantee : CiBRALD COLEr+IAN Property: a PLEASANT GROVB RD county: CVMS>3RJ.sAND Deed Book: a010340a9 Pages 0 We have reviewed the correspondeace you sent us regarding our SnveatiQation of the above-referenced real estate transfer. As a zeeult of ouz review, we have concluded, at this time, that no additional state realty transfer tax is due. Therefore, our investigation into this matter has been closed. The Department reserves the right to reopen an investigation fn this matter in the future sad issue a aeaessment of additional tax, interest and penalties, as applicable. Thank you for your cooperation in resolving this matter. Sincerely, Sherry L. Summers Realty Tzans#er Tax Specialist Telephone: ?17-78'1-3369 xoure:7:oo AM to a:4s PM SBRVIC1a5 PpR TAXPAYERS WITH SPECIAL HEAROJG AND SPEAKING NEEDS: 1-800.447-3020 (I'1' Ost)y) d~leit:K tlOY (RTOY) ~~~P~ --~HARLES E. SHIELDS, III A771pRNFY-AT-lAW 6 CtAUSER ROAD Corner of Titndla and CloutsQr Roads MECHAMCSBURG. PA 17055 GEORGE M. HOUCK (1912-1991) Sherry L. Summers Realty Transfer Tax Specialist PA Department of Revenue PO Box 280603 Harrisburg, PA 17128-0603 April 4, 201 l '~S1.6PkTONE (717) 766-0209 PAX (717) T9S-7473 RE: Estate of Ann Miscavlsh a.k.a. Anna M' Control No.: 2011-1587-21 - .. Dear SiNMadam: .. _ Please find eocbsod for your ready reference and conveoienoe a copy of your letter of April I, 2011 just received. I am atclosing for your perusal the following items: A) A complete copy of the recorded deed along with the recording receipt from the Office of the Recorder of Deeds in and for Cumberland County. B) My request of August 10, 2010 for an Opinion oo title addressod to Glenda Wethington, Title ,A,gent. f I am have not burdened you with copies of all the Items referred t4 in the request for Opinion. However, if you want any or aU of them, please advise and I will be glad to provide you with espies of what I have.) C) Copy of my letter of August 24, 2010 td Jeffrey Snavely, Esq. requesting an official Opinion. D) Opinion of Lora A. Kulick, Senior Counsel. This is is responsa to my query sent to Attorney Snavely. E) Copy of the Letters Testamentary issuod to Gerald Coleman. Mr. Coleman is the sole child of Ms. Miscavish. A copy of the .Last will as admitted to probate is also attached. Pieria note, Paragraph 3 of said Last Will gives everything to Gerald Coleman. This would necessarily include the real e ~ Please advise as to any questions or concerns and your decision at your earliest convenience. We have not yet wrnpleted and filed the Inheritance Tax Rawrn and would prefer to have your decision before doing so. Thank you for your kind attention to this matter. CES/m;~ Enclosure Very truty yours, ~~~ Charles E. Shields, II1 Attorney-At-Law cc: GFerald Coleman (w/o encl.) ~v,a3 Fx n,-o4) REALTY TRANSFER TAX RECORDER'S USE ONLY State Tax Paid cOMMONwEALTH of PENNSYLVANIA STATEMENT OF VALUE ~ Nnmber - DEPARTMENT OF REVENUE _. . , BUR~-U OF INDNIDUAL TAXES ~ Pape Nnm6er - Po Boz 2eoso3 See Reverse for Instructions Date Rued HARRISBURG PA 17128-0603 Complete each section and file in duplicate,vfith Recorder. of Deeds when (1) the full value/consideralion is noLset forth in the deed, (2) when deed is without consideration, or bygitt, or (3) a .tax exemption is daimed. A Statement of Value is not required if the transfer is wholly exempt tr tax based on: (1) family relationship or (2) public utility easement If more space is needed, attach additional•sheet(s). A. CORRESPONDENT -All inquiries may be directed to 'the following person• Name ~~ Telephone Number. CK~it'.GES F. SH/EZ..DS Aaoress ,, , . , 6. TRANSFER DATA - Granlor(a)IEeaeer(e~ err. o~ ~vd m~st~/~sy 6L r~~ clcc S1-eet Address ~ ~/9r2l~ E. ~SHft?~f ~ to ~OirSEX iPj.M ~h7~C.+y4~vi cs e u~ SpA ..Street Address a i~t~ D. VALUATION DATA 1. Actual Cash Consideration ~~ Y ~(7l7) 76t* -009 . S e Zip Code ~s6uw~ . ~~ ~ Ins: Date of Acce fence of D Grantee street Address ~a CHgt2LES E, S/Y/E20 r ~ h CGostsE.~ ~i~ ZIp Code City State Zip Code ~7osS n'1EL'H~fN/CSBK~'G P/~ I7oss C Town Borough. SiExEx SP.erv6 TivP. ricl Tax Parcel Number -.r 38-IS-1273 --OIOZ 2. Other Consideration - a -- 5. Common Level Ratio Factor x $- 3. Total Consideration -o- E. EXEMPTION DATA y2 in tu~e~.i~ ..4 x96 SS6,Z~ ia. Amount of Exemption Claimed ib. Percentage of Interest Conveyed O D 9v 2. Check Appropriate Box Below for Exemption Claimed ~, VIII or intestate succession . ~¢~y AJ/SL'A~ y/;ShI ~ •?~ /D - 0 g9S (Name of Decent) (Estate FNe Number) ^ Transfer to Industrial, Development Agency. Transfer to a trust. (Attach complete copy of trust agreement identifying all beneficiaries.) ^ Transfer between principal and agent. (Attach complete copy,of agency/straw.party agreement.) . ^ Transfers to the Commonwealth, the United States and fnstrumental[ties by gift, dedication, condemnation or in lie of condemnation. (If condemnation or in lieu of condemnation, attach copy of resolution.) ^ Transfer from mortgagor to a-holder of a mortgage in default. Mortgage Book Number ,Page Number - ^ Corrective or confirmatory deed: (Attach complete copy of the prior deed being corrected or.confirmed.) ^ Stafutory corporate consolidation, merger or division. (Attach copy of articles.). . -~ ® Other (Please explain exemption claimed, ff-other than listed above.) B~~• sfJ~.}~ ~nl{„~~,a/;~, p~~ turd all --~c:}als in de d t.;,l t+~.~••~fi'oN w;tG ~ttnrnfo-. IeiFcrl7~eri+1 efi7ie •f Q1»e~ ~.Y1S&~._ 4,._)1 ~' ~1rS C .i:,Sl-t C IG n e e o1G@of' ~sP --~eO~d ~~T~k° PIAY'1~0~!S B ~'i~1/ Under penalties of taw, I declare that.l.have examined this Statement, including accompanying information, and to the bas of my knowledge and belief, it is true, correct and complete. Signature of Correspondent o~ir Responsible Party Date ~ C i ~~~ J~ I { 0 f ~~,,JD FAILURE TO COMPLETE THIS FORM PROPERLY OR ATTACH APPLICABLE DOCUMENTATION MAY/RESULT IN THE RECORDER'S REFUSAL TO RECORD THE DEED. 3~ ~z9 ~~ 3 yon 9' Tax Parcel Number: B- 3a-is--a13'ooy. I slb~!~-1_~~~1~~ MADE THE ~Sl~aay of /y0i~ ,tG., , in the year of our Lord two thousand and ten (2010). BETWEEN GERALD COLEMAN, as Executor of the Last Will and Testament and the Eatate of ANN MISCAVISH, a.k.a., ANNA MISCAVISH, deceased, late of Upper Allen Township, Cumberland County, Pennsylvania, and joined herein by PAUL A. MISCAVISH, in his own right, who joins herein for record title purposes only, being currently of Silver Spring Township, Cumberland County, Pennsylvania, Grarttots, and and the same said GERALD COLEMAN, married man, of Mechanicsburg, Cumberland County, Pennsylvania, he being the sole residuary beneficiary under the said Last Will and Testament of his said late mother, being granted and conveyed and taking and holding hereby an undivided onahalf interest in the title to the premises htreiabelow described as a tenant in common and not as a joint tenant with right of survivorship, Grantee. WHEREAS, the said Amt Miscavish, also known as Amta Miscavish was vested in her lifetime with tide to as undivided one-half interest in the premises hereinbelow described, in Silver Spring Township,'Cumberland County, Pennsylvania, which she held with Paul A. Miscavish, formerly her husband, but divorced from him before she departed this earthly life; and WHEREAS, the said Ann Miscavish, e.k.a. Anna Miscavish, departed this earthly life, testate, on the 16th day of June, 2010, and Letters Testamentary wen duly issued to the said Gerald Coleman, by the Register of Wills of said Cumberland County, docketed to No. 21-10. 0995; and WHEREAS, the lands herein-mentioned wore not specifically devised: NOW, THEREFORE, THIS INDENTURE WiTNESSETH, that the said Gerald Coleman, Executor, as aforesaid, for and in consideration of the sum of One and No/100tha (51.00) Dollar, and other good sad valuable considerations, to him in hand paid by the said Grantee, at and before the ensealing and delivery hereof, the receipt whereof is hereby acknowledged, has granted, bargained, sold, aliened, released, and confirmed, and by these presents, by virtue of the power and authority in him vested by the Probate, Estate and Fiduciaries Act of the Commonwealth of Pennsylvania, does grartt, bargain, sell, alien, release, and confirm unto the said Grantee, his heirs and assigns, taking and holding an undivided ono- half interest as a tenant is common and not as a joint ttnartt with a right of survivorship with the said Paul A. Miscavish, the owner of the other undivided ono-half (%:) interest in and W: ALL THAT CERTAIN tract of land situate in the Township of Silver Spring, County of Cumberland and Commonwealth of Pennsylvania more particularly bounded and described as follows: BEGINNING at a point on the centerline of High Ridge Trail (T=509) at the eastern right-of--way line of Pleasant Grove Road (T-595); THENCE along the centerline of High Ridge Trail (1'-509) the following two courses and distances: 1. North 80 degrees 29 minutes 12 seconds East, a distance of 10.49 feet to a point; 2. North 80 degrees 28 minutes 12 seconds East, a distance of 176.96 feet to a point at the dividing line of the within described tract of land and the western right-of- way line of Interstate 81; THENCE along said dividing line the following thra courses and distances: South 14 degrces 32 minutes 48 seconds East, a distance of 130.79 fat to a monument; 2. South 08 degrees 34 minutes 18 seconds West, a distance of 226.57 fcet to a concrete monument; 3. South 42 degrees 11 minutes 30 seconds West, a distance of 114.58 fat to a proposed concrete monument at the dividing line of the within described tract of land and lands now or formerly of E. Briner Ashway and Helen H. Ashway; THENCE along said dividing line South 85 degrees 35 minutes 39 seconds West, a distance of 411.20 feet to a point on the eastern right-of--way line of Pleasant Grove Road (T- 595); THENCE along Pleasant Grove Road (T-595 the following six courses and distances: 1. Along a curve to the left having a radius of 528.34 feet, an arc length of 260.82 feet, a chord bearing of North 52 degrees 03 minutes 37 seconds East, and a chord distance of 258.18 feet to a proposed iron pin; 2. South 52 degrees 04 minutes 31 seconds East, a distance of 5.00 feet to a Proposed iron pin; 3. Along a curve to the left having a n~dius of 533.34 fat, an arc length of 167.24 fat, a chord bearing of North 28 degras 56 minutes 28 seconds East, and a chord distance of 166.56 feet to a proposed iron pin; 4. North 70 degrees 02 minutes 34 seconds West, a distance of 15.00 feet to a Proposed iron pin; 5. Along a curve to the left having a radius of 518.34 fat, an arc length of 107.07 fat, a chord bearing of North 14 degrees OI minutes 53 seconds East, and a chord distance of 106.88 feet to a proposed concrete monument; 6. Along a curve to the left having a radius of 518.34 fat, an arc length of 26.03 feet, a chord bearing of North 06 degrees 40 minutes 30 seconds East, and a chord distance of 26.03 feet to a point on the centerline of High Ridge Trail (T-509), the point and place of BEGINNING. HLSTORY OF TITLE AND AMALGAMATION OF THE PREMISES HEREIOYABOVE DESCRIBED. The above description is a perimeter description comprised of those two (2) formerly separate premises described in those two (2) certain deeds, the first being the deed which David N. Foust and Grace R Foust, his wife, datod October 17, 1961 and recorded in the Office of the Recorder of Deeds in and for Cumberland County, Pemsylvania, in Deed Book "J," Volume 20, Page 1044, granted and conveyed to Paul A. Miscavish and Ann Miscavish, they then being lawfully married husband and wife. The second being the dad which E. Briner Ashway and Helen H. Ashway, his wife, dated May 22, 2003 and nxorded in the Recorder's Office aforesaid in Dad Book 257, Page 1229, granted and conveyed to the said Paul A. Miscavish and Arm Miscavish, they being erroneously described therein as "husband and wife," but being in fact two (2) single persons having been divorced in the interim period betwan the dates of the two (2) aforesaid deeds. Immediately subsequent to the receipt and recording of the second of the aforesaid two (2) deeds, the said Paul A. Miscavish and Ann Miscavish, again erroneously describing themselves as "husband and wife" had prepared and granted and conveyed to themselves what is commonly known and referred to as a "perimeter deed" also dated Msy 22, 2003 and recorded in the Recorder's Office aforaaid in Deed Book 257, Page 1239. THIS BEING THE SAME PREMISES AS IS DESCRIBED AT LARGE IN SAID "PERIMETER DEED." BY WAY OF FURTHER RELEVANT INFORMATION: On or about January 2, 1973, the said Ann Miscavish filed a Complaint in Divorce in the Office of the Prothonotary in and for Cumberland County, Pennsylvania. The said Divorce Complaint was Docketed to No. 185 February Term 1973. The requested divorce was granted on June 26, 1975. The Judgment in divorce was subsequently entered against the defendant, Paul A. Miscavish and Docketed to No. 196 Civil 1975, Divorce. The said divorce worked a lagal partition of the tide into two (2) separate and equal undivided one-half (%:) inttrests as tenants in common under the then operative laws and the currently operative laws of this Commonwealth. (Sa Ladner, Pennsylvania Real Estate Law (Sm Ed., 2010-2011 Supplement § 8.04(8). The said Miscavishs never formally remarried and the various actions undertaken by them since the divorce have been deemed inconsistent end legally insuffciem to create a valid common law marriage. See attached hereto as Exhibit A the official Opinion letter dated September 20, 2010, rendered by Lora A. Kulick, Senior Counsel, Commonwealth of Pennsylvania, Governor's Office of General Counsel. By way of further reference, under the laws of this Commonwealth only a validly married husband and wife can take and hold a title by the entireties. Sa for this legai holding the cases of Masaai v. Masg~ 460 Pa. 453, 457, 333 A. 2d 861 (1975); Stepson v. Simpson. 404 Pa 247, 172 A. Zd 168 (1961); and Estate of Bnu•.e. 372 Pa. Super. 16, 538 A. 2d 923 (1988). In instances involving circumstances such as those herein present whether the mistakenly described Gntntees take as tenants in common or not is a question of fact aztd intention. See in this regard, ]y~,~y8i v. Masaai. 460 Pa. 453, 457, 333 A. 2d 861 (1975 and Simpson v. Simpson. 404 Pa 247, 265, 172 A. 2d 168, 172 (1961). The said Paul A. Miscavish having ban duly sworn, by his ~gnature hereinbelow affirms and confittns that the abovastated recitation of perBnent facts is accurate and further affirms and confirms that he and the decedent had no intent to take under rights of survivorship each from the other, it being always understood by and between the both of them that the decedent was fro to and intended to give, devise and bequeath her undivided ono-half interest in the premises to her son, Gerald Colearan, the above-named Executor and the Grantce herein. The said Last Will and Testament of the said Ann Miscavish, a.k.a Anna Miscavish, reads in pertinent part: "3. I give, devise and bequeath all of my Estate of whatever nature and wherever situate to my son, Gerald Coleman .. " THIS GRANT AND CONVEYANCE IS REALTY TRANSFER TAX EXEMPT AS AN EXCLUDED TRANSACTION UNDER SECT. 1102-C.3(~ AS A TRANSFER FOR NO OR NOMINAL ACTUAL CONSIDERATION OF PROPERTY PASSING BY TESTATE OR INTESTATE SUCCESSION FROM A PERSONAL REPRESENTATIVE OF A DECEDENT TO THE DECEDENT'S DEVISEE OR HEIR. record. UNDER AND SUBJECT to easements and nx~ictions created by instruments of prior The said Paul A. Miscavish joins herein solely for record title purposes and to affirm and to confirm the truthfiilness and accuracy of the facts and intentions as above set forth more fully at large. He makes no claim to any interest in or to the aforesaid undivided ono-helf ('/a) interest in the premises heroin being conveyed. He makes no representations whatsoever as to the condition of the premises nor does he join in the warranty of title. TO HAVE AND TO HOLD the said messuege 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 Grantee, his heirs and assigns, to and for the only ProPeT use and behoof of the said Grants, his heirs and assigns, forever. AND THE SAID GRANTOR, Executor, as aforesaid, his successors and assigns does covenant, promise and agree to and with the said Grantee, his 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. IIY WITNESS WHEREOF, the said Executor of the Last Will and Testament and the Estate of Ann Miscavish, s.k.a. Anna Miscavish, deceased, Grantor herein, has hereunto set his hand and seal the day and year first above written. Signed, Sealed and Delivered in the Presence of: cl [.~ f •/~~ N• /'I'/~.d1f,~ (SEAL) PAUL A. MLSCAVISH Last WID and Testament and the Estate of ANN MISCAVISH, a.k.a. ANNA MISCAVISH, Deceased COMMONWEALTH OF PENNSYLVANIA ) SS: COUNTY OF CUMBERLAND ) On this, the I~ day of /~PfV.,r»~ , A.D. 2010, before me a notary public, in and fa the Commonwealth of Pennsylvania, personally appeared GERALD COLEMAN, known to me (or satisfactorily proven) to be the person whose name is subscribed as Executor of the Last Will snd Testament and the Estate of Ann Miscavish, a.k.a. Anna Miscavish, deceased, and acknowledged that he executed the same in such capacity. IN WITNESS WHEREOF, I hereunto set my hand and official seal. C~~Rr~~r/LG~Y G . ~,C~~~uGCLLC~~ Notary Public My commission expires: (SEAL) COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF CUMBERLAND ) ni of PeNNSr~vartw ~ ^L E SNdAs Nobly Publk Alaxoa T+P. GnIIDu1a~W Gounly COnMIIIaa1011 Ea Ina Jwn 20, 2012 IAanlDar, PalwryNaseAreeytlon d NoWfn SS: On this, the c~~day of ~G..~ , A.D. 2010, before me a notary public, in and for the Commonwealth of Pennsylvania, personally appeared PAUL A. MLSCAVISH, known to me (or satisfactorily proven) to be the person whose name is subscribed above, he having been duly sworn by me as to his statements, al~rmations and conSrrnations made herein, and he has further acknowledged that he executed this deed in the capacities and for the purposes above set forth. )N WITNESS WHEREOF, I hereunto set my hand and official seal. Notary Public My wmmission expires: (SEAL) Cot~to-twrarrN of P~NnsrtvnNw NdMal gaol CIrMs E. 911NNs III, Nohxy Pu0rt -lonroa Tvp., CwnENIrM CO~any canNUbn Eapkw Jur 20, 2012 MNnibar,Pwrylvri dNOWNs I do herby ~/ 1 CERTIFICATE OF RESIDENCE that the precise and exact post offix address of t)Ee dllthin (lrarrtx is: ._ ~ . n. .._._ ~^ Attorney for Grarrtee fN~s) ROBERT P. ZIEGLER RECORDER OF DEEDS CUMBERLAND COUNTY 1COURTHOUSESQUARE CARLISLE, PA 17013 717-240-6370 Instrument Number - 201034029 Recorded On 11/22/2010 At 11:44:48 AM "Instrument Type -DEED Invoice Number - 77110 User ID - ES "Grantor - MISCAVISH, ANN * Grantee -COLEMAN, GERALD * Customer -SHIELDS III *FE88 STATE NRIT TAX $0.50 STATE JCS/ACCESS TO $23.50 JQSTICE RECORDING PEES - $15.00 RECORDER Op DEEDS PARCEL CERTIFICATION $10.00 rEEs AFFORw-aLa aovslNa $ll.so covNTY ARCaIVES FEE $2.00 ROD ARCaIVES FES $3.00 CVIddERLI-t~ID WILLEY SCa00L $0.00 DISTRICT SILVER BERING TO~IINSEIp $0.00 emu, pup $65.50 * Total Pages - 7 Certification Page DO NOT DETACH This page is now part of this legal document. L Certify this to be recorded in Cumberland County PA RE! D ' S • - Ioform"tlon dwoted br •~ nbr4t mgr e6ee{e durts~ Ne ver{Ifntbe prone red may not fa rstbcb~d oo tbb WLa 000T2U ~II~IIINNIIII . aEV-MOeoc.(i~ COMMONN~EALTH OF PENNSYLVANIA INHEPoTANCE TAX RETURN SCHEDULE E CASH, BANK DEP051TS, ~ MISC. PERSONAL PROPERTY ESTATE OF M /SCf}V/SfI, /tNN/~ f~E NuMSEa Include the proceeds of fib'gation arrd the date the proceeds were receNed hY UIB estele. A! property Joi~ly-owinsd wIM fhe right of wnNonAip must be dkolosed on Schaduls F ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. At'~r~.Ce f ~ttnd P NC /Money °?- ~~ NoTF: l"~eedv.-~ ~irt•d w:Kn her ~er-tipJ^ husbaard al' tfC ~'Me ofi hc-~ ~lea~ as ;s mc~t ~%, ~,/a;.l~Q/ ~c /,~e :~ ~ ;mss Q~~ea/ fi soled .¢. h2os~ off' ~{~ burn;sh;n~ %n ice hoare Were /our~iase~/ 6~. PQU/ ~: lhrscavsti. ' ~xe~tt~»r aKCI Counsel ham re/iew~d f& %~Zrns aF -~cx.rn:~,~.re and C~s~-ume ~at-~I~ owned .by decer.~en~ l,Pi11cP ~~ P,~ "~ OYEI"r,l~ ViL~,l.~e. Calvt Ise. ge,~,~tra u s ly ~~ mafi~ a~- ~~so . oo . ~ ° U ©o . 3s' TOTAL (Also enter on line 5, Recapitulation, I = a Sb~ 'J S (ff nwre space is needed, insert addaGa-al sheets of the s~ size) @PNC ~ST>~Ts Mxnper FlNM SM SIPC _. __ ......_.._ Apri122, 2011 _ __ . Mr. Charles Shields, Attorney b Clouser Road _ _ _... Mech+arucsburg, PA 1.245.5_ _._ - - . _.- .--- ...:.Dear Attorney Shields, _ --- The account you referenced for Anna Miscavish, which was- aII individual Account with ..PNC Investments, LLC. This account was opened on Febtuaty_5,..2009, -There were no changes to the account registration within the past year: 'SIie owned a Transamerica Annuity and had a balance of 35 .cents in her money market fund. If you should have any questions, please feel free to contact me at (717) 767-7501. Sincerely, ~ ~-'~~-- Mark Sharrar Financial Advisor The information herein has been obtained from sourtes we believe to be reliable but is not guaranteed and does not purport to be a complete statement of all material factors. This is for informational purposes and is not a solicitation of orders to purchase of sep securities: Reproduction is forbidden unless authorized. -All rights reserved - PMC Investments LLC Member of The PNC Financial Services Group 1408 North Atherton Street State College Pennsylvania 16803 .. www pnc.com •M,yt.mcWwc ® .~ B~kCuaamee bMottaM rwestor Mdartrrfion: Securities artd brokerage services are provided by PNC Investments LLC, member NASD and SIPC. Annuities and other insurance products are offered by PNC Insurance Services LLC, a licensed insurance agency. /RV-F.~-ONlMO _ _ _ _ _ _ _ _. _. _ _ _ _ _ SCHEDULE F CDMMDNV4EALTHOFPENNSYIVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENiDECEDENT ESTATE OF M/SC~¢'l//S/~1 /F/Y/Vi~ FILE NUMBER ~/- / o - 995' K an asset vvas made Joklt rrMldrt tNte year of tln deeedeM'e die of death, tt narst to repoAed on SchaduN G. SURVIVING JOINT TENANTIS) ~E ADDRESS RELATIDNStiIP TO DECEDENT A. (sPmtld eman a/ 6%~ /Yir.~ ~i~ ~ /YItC~ictics6.ar~, P.4~ ion B. C. JOINTLY-0WNED PROPERTY: REM NUMBER tE7TER FOR,K)t4T TENANT DATE MADE ,IOwT DESCMP'TIDNOFPROPERiY IrrJetlen~medt~lslne9ae6onacoBedeaeeountnumbere-ainflarteleleltyYlpnumber.Aaade deed (or Jointly-IlaMnealseteM. ~ DATEoFDEATN VAIUEOGASSET %OF DECDS etTEREST DATE OF DEATH VAwEaF OECEDENTSNTEREST ~. A. 9/a~/nE, Puy d~Nk, e, D. ~ 3/8 u~3 033 ~ Ar: nci/,t~/ ~~D, OGb, ~ *- a ccr: ids' ~ ~S. 7z. X30, o,T S, 7~ ~$'pfc ~S, D /a, 8G ~ ~f, a/~/~4 PNC l~tuK, L'lcek:.r~ A~d~ # s~~ oro ~~6g ~,ri~tc%/~e/ ~7 ~/37.Sy ~ acct irlt: fo./3 f 7 437.97 ~ 3 7/S.'~9 3, 't• ~./d/m9 /D~'C ,BAN,e, ~ririt~s ,f~~' # SoOSSS.Z~/3 pi'iK t%/~/ s/S, ao~, ~ * a ccr•. int ~0, 7S f/S, ,?03, os SD1 f 7, LD/, S3 (sae P '~ Va/uahon Lef1`er /l~ac1-td) 7. ~. i~/j3/of pi(/C ,B,M>k SaCkrih~S ~~unf 8Sb3-77~~ 39q 9. ~f F.aE/.~y .9TalNisor Srr. r/i~ ~'frk/~ 1ne,~y Cs¢~~PNCy t//W4ho~ ~el~r /fN~~hed) ~`~~ S~7S,by SDya ~~d37.82 (Cuss re~ert+tta t Seliea~ ~ lTG: insHh~,}e~ ~r~r3/oY wi/7iiir / yrsr of dad_ 6~6/io~ ToTA~,(AIBO tinter a, une s, RttcapitulafiDn) ~ : 5D, 51 /, ao 21 Sheets Of fhe Betlle SIZe> Jdn•IV. LVII II:Y7nm nr~ vnnn `tlL-IV7-LIYI .csCL ~~//~// ~PNC Jannary 10, 2011 Charles E Shields III Esq. 6 Clouser Rd Mechanicsbtug; PA 17055 RE' Amt Miscavish SSN: 200-16-7652 DOD: 06-16-2010 Dear Mr. Shields: IYU. IVLI f. I/L In response to your request for Date of Death (DOD) balances for the customer noted above, oar records show the following: •CertifteAte of Deposit Account # 31800303334 Established: 09-26-2006 GERALD COLEMAN ANN MISCAVISH DOD balance: S 30,000.00 +25.72 accrued interest • Interest paid 01-01-2010 thru06-16-2010 $ 2I5.25 YTD Cbecktug Account Account # 5140107769 Established: l l-O1-1974 ANN MISCAVISH • GERALD COLEMAN DOD balauee: $ 7,437.84 +.0.13 accrued interest Interest paid OI-O1-2010 thru 06-16-2010 $ 3.80 YTD ' Savipgs Accoaat Account # 5005852213 Established: 02-03-2009 ANN MISCAVISH GERALD COLEMAN DOD balance: $15,202.30 + 0.75 accrued interest Interest paid 01-01-2010 thru06-16-2010 $ 27.55 YTD DiA Acooant Account # 75200028495 F.stablishod; 02.25_2005 ANN MISCAVISH DOD balance: $8,034.31 + 2.26 accrued interest Interest paid 01-01-2010 thru Otrr16-2010 $194.86 YTD For beneficiary information, please call 1-888-762-4727. Page 1 of 2 Jdll. IV. LV11 II•Y7nIYl Illb unnn YIL IVJ LIYI nV.IVLf I. L/L Investment Aceouat The docedent maintained Investment Account # 30702551 . For further information, you may call the Brokerage Department at 1-800-762-6I 11. Please note that this office provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings). We do raot process any !i!,saicial trantACtlona or provide statements. if you need assistance with aa}+ of these items, please call 1-888-PNC-BAI~1I~ (1-888-762-2265) or smp by yow local PNC Bank brenc6 office. sincerely, National Financial Services Center PNC Bank, N.A. Member FDIC This message is intended for the use of the individual or entity to which it is addressed and may contain information that is privileged confidential and exemptfiom diselosure~under applicable law. ~J'the reader of this message is not the intenaed recipient or the employee or agent responsible for delivering this message to the intended recipient, you are hereby notified that any dtcsemination, distribution or copying of this eomniunieations is strictly prohibited If yot~ have received this commwrtcation in error, please notify me immediately by reply or by telephone at 800-76Z-1775 and immediately destroy this faxed document. Page 2 of 2 __ @PNC 1r1v1rsT>vr~lvTs MemMr FINRA W S1PC ' May 11, 2011 ___ Charles Shields, Attorney _ _ 6 Clouser Road _ _ .. - Mechanicsburg, PA 17055 -- -- --------- Re: -Estatgof Anna ivliscavislr-------- ----- . -- ---•-T.~._-~-- -_.~ - ... _. _.. . .......... . _ _ Dear Attorney Shields, ____. __ The account you referenced for Anna Miscavish, which was a Joist Account: This account was opened on November 13, 2009.. There were no changes to the account registration wi the past year. Attached is the date of death valuation. - Ifyou should have any questions, please, feel free to contact me at (717) 767-7501. Sincerely, Mark Sharrar Financial Advisor - The information herein has been obtained from sources the believe to be pliable but is not guaranteed and does not purport to be a complete statement_of. all material.factors. This is for informatfona/ purposes and is not a solicitation of orders to purchase of sell securities. Reprodut~ion is forbidden unless authorized. All rights reserved PNC Investments LLC Member of The PNC Financial Services Group _..._ .. 1408 North Atherton Street State College_Pennsylvania 16803 www.pnc.com •May tea YahN ... -._..__ '__...,,.. .~ .... - ~ ®.~ B~ Cuuaome Important YwasOor trdarrnaUon: Securities and brokerage services ar8 prondsd.by.PNC Inyp~tm¢nts LLC, m¢mber NA50 and SIPC. Annuities and other insurance products are oNered 6y PNC Insurante Services LLC, a licensed insurance agency. - ESTATE OF ANN MISCA,VtSH Account #8503-7711 DOD VALUATION 16 ~UNIr 2010 The information provided in this report is believed to be reliable, but its accuracy cannot be guaranteed. A mean price is calculated as an average of the high and low on the valuation date when available. If these prices are not available, such as on weekends or holidays, the mean price is the inversely weighted average of the high and low on the nearest trading dates before and after, when these prices are available within one week of the valuation date. If actual trades are not available, the nearest bid and ask prices are substituted. Note that securities traded on the Toronto Exchange are in Canadian dollars. If an equity is ex-dividend for a cash distribution on or before the valuation date but is of record after the valuation date, the dividend is included in the valuation report and is added to the security's value. This is reported as an adjusted value on the report. If the date of death is on or after the record date and the dividend is payable after that date, the accrued dividend is listed separately on the report and added to the portfolio's total value. Prices for which daily-updates are not available are priced according to a Corporate Pricing Cycle. These pricing dates occur on the last business day of the week, and the last business day of the month, unless the end of the week update falls within three business days or less, of the end-of--month update. Prepared 3 May 2011 Yetab Valwtion bats of Deaths 06/16/2010 Valuation Datet 06/16/2010 procsaainq bates 05/03/2011 Oharsa Oaaurity or hr Dsactiption HiOh/aak LOM/Atd 1) 3999.N ~IDiLITY ADVI901s SCR YIIT (315920850) 8T~11T6 IIIQI 11 NuEual Fund lu quoted by tOSBp~1s4) 06/16 Calais ois at01 lQ6GlVI0p Accounts 8503-7711 Report Type Dab of Death C1seDer of 9eaur1tlsa: 1 Kl• IDs l1IBGVI88,7M!) tlaari and/or Dim and Int 8soueity nQ-uatNSSta llccruals Valor /2010 12.12000 -Act 12.120000 Total Valor: local Accroal: Total: 1lB~l75.6! l1,~75.6! 1l0,l7b.i! 10.00 Pegs 1 shin repent Ma! p7rodwad Mith LatabYal, a product of Ea tats Valuations c Pricing syatssa, inc, If yoV )H1W gwatlons, p1NN oentacE iVP 8ystasw at (818) 313-6300 or wsns.s~psys.eoa. (asviatOn 7,1,1) REY•1510 Df.(167) COMMONWEALTH of PEIVNSYLVANu INHERRANCE TAX RETURN _ RESIDENTDECEDENi _ ESTATE OF SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY /r~rSCRY/sN, A.r~'~ ~~ R ~~-~o- 99s This schedule rrwst be and fibd N the arrswrer m any of questions 1 through 4 on the reverse side ~ the REV-1500 COVER SHEET is yes. REM MBER DESCRIPTION OF PROPERTY "~~TME"tiEOFTMerrtAr~ecarff.rreaasArar~wroo~enAwn~u~reaFmum~a+ ArrA0/ACOVf OFrNE 0®PoR IFK~fAiF. pp7E0FpEpTH qb ~ DECD'S EXCLUSION TAXABLE VALUE ALUE ASSET INTERE APR1fJ1BLE ~• %e~¢ gc~Z' ~ 75a oooz Fry95 a~ PMt/ 8~-'~ . ,Q~ilG~iciawy iS q~eCtt/t/~fs Sop, Ci L~d ~~7 Pi'inei,Ds-/ '~~ D3S; '31 ~' ~,?. Z(o a e cr. ~-~t. f~ D3L. 57 ~OD~o -O - ¢~ 03G. S7 ~-~ i'a/a~rlSch /~~`e~r {mn~ PNC dMr~ ct h'~ elce,r ~ Baled F. ~, ANC /3a+rK Scck~;fits ~ ~SD3-77// 399rl,d~f ~i~i/•~-~i'.:soi' fir. //!/ • ~>lrat9. I-er~ ~ fH~, 5~7~:65~ ~a~, ~ 37.82 /~~~ ooo.o~ 3 Cross-~CFerrwrc .~ llttiiit ~ on SclydF, nhc- , ha/F tic•Y>f :s G'~~s; ~/~.r~ q ~~ Ft ~,t~;.- _ rorA~ (Also erg on rrne ~, imiaoa,~ I s a 9, a 7 ~..3q (rc more space rs needed, insert additional meets a me sarna size) REV-15Y7 EX+(12-99) SCHEDULE N COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES S INHERITANCE TAX RETURN RESIDENT DECEDENT ADMINISTRATIVE COSTS ESTATE OF FlLE NUMBER /h ~SC/9-,/l~SN, .fNN/~ Z/-/o - p9s Debts of decedent must be reported on Schaduk I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: t. /11a/~ezz. Funeral lyo/>,[ of ~e>lia~nics6u.~ ~jo 93~,sa ?. D:oeesc o{ f/errs/u~9 , p/off s~ro4ra~i'~on P'I' / ~ S. oD ' 3 C'out e¢' ('e~pft,,, ~/ot /n ~~-+~n C~atf~ol~c -Dioc~ase '`Goo.oa `/• F». w/ sir ~irnGra/ /hea/ {rosy 6':snt' /Ih[/'~'e~ ~ /Scf~4 .S•~ ~'srs o~ /~Caq~s1'~ne {sr (;ra./~ •~,fttilttd Viq .IJVOCGtG ~~ ~D90.00 B. ADMINISTRATIVE COSTS: 1. Personal Represenretive's Commissars Name of Personal RelxeseMative(s) Gf~ 4. fq (.p'P.1?14A) W/Q 1 Y Lr~ Social Security Number(s)/EIN Number of Personal Representative(s) street Addreaa ~~ $:9 //Otq ~. city /11PC.haniCs~r•.ra srere~f~zp ~7D~ Year(s) Comm ssion Paid: 2. i `` rr Attorney Fees Ch~~/iS ~ Sh~el~S /~~ rCS~j~M~tq~ r 3r '~ y ~. GD 3. Family Exemption: (If decedents address is not the same as daimarq's, attach explanatan) Claimant Na ONE EL/G/BGE NOdE Street Address Ctty State Zp Relationship of Claimant to Decedent 4. 1 /'. -~- Probate Fees A4(~ Ot/4ihQ/ %SS[[t: ~ ~L Eelflh~l2S J ~/L~$.S"O 5. Accountant's Fees 6. Tax Return Preparer's fees >tfoycf ~xhnrs feeK, ~@~D/ti?Ei i4g,ocr~s, ~r '~ ~ ~. P'~P -U~b Gosevat , AA ~0, ~. 3sO.oo ' 8- /~ddfib~/.r/ P•nba li fc~ ~ ~ef:sftr o~' w://s ~/ a.o.OD /o- ~Pa.:nbwrserneot ~ ~i'•rt/es .tom: ~fi•t/q/s ~" ~r p/,~/oQ.~ ~isoo ~•s~c/ ~'t~f. lea/ /~7<t./.it1t, eT'. ~es~:,,.) fd 9`. SU ~!. l~i;~n6yrserHenr ~/ (~i' a•~/es E, eSh.B~s Z~l' 7Si' >~ra/:a a(•~/ ~6s~v TOTAL (Also enter on line 9, Recapitulation) S ~ ~ ~ 3 8 c~, 3 ( (If more space is needed, insert additional sheets of the same size) VVI LJI LVil VV~iJ X11 LJVi 1~1 ACCOUNTING ASSOCIATES 1849 W. LISBURN RD. CARLISLE PA ~ 7015 PHONE 717-258-6671 March 25, 2011 ANN M1seAV~sH 2 PLEASANT GROVE ROAD MECHAN~CSBURG PA 17050-1526 . For professional services rendered in connection with the preparation of your 2010 taxes TOTAL AMOUNT NOW DUE $350.00 THANK YOU, C1~ '~- ~~~ -~~ I Il\~L V L REV-1512IX+(12-03) scN~uu~E ~ coMMONwErwn+ of PENNSnvnNw DEBTS OF DECEDENT, ' ~°~;~ Et~o MORTGAGE UABIUTIES, & DENS ESTATE OF ~ ~SC.g {~/Sy~ ~/YR//f FILE NUMBER .Z/- /o- 'l~r Report debts incurred by the deeederd prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH t' ~v/y a5pirif Hose:tea/ ~Sp.oD ~- Drs. /~li~tevs ~ O~ate/ ~/S.oD ~ L7r. Z/o ~ o~ ~/S, Da ~. h!o/y ~Sp;~,'t Pl~y~;e;4as "isoo TOTAL (Also enter on line 10, Recapitulation) i I 13 (H more space is needed, insert additional sheets of the same sine) REV-1513 EX+ (9-00) SCNEDYLE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUIYIBER RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not LlstTrustes(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include ouhigM spousal distribu8ons, and transfers under Sec. 9116 (a) (12)] '~ Gcrald C'oluna,~ ° / 2/ ~Qiq f~or/~ ~i'e, ~JeG~'l~trJ;csbur9~ 0 ~ /©© Io oss P~ i~ ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 TH ROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET ~ NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9713 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET S (It more space a needed, insert additlonel sheets of the same size) 29 AEI 9~ 34 CLERK Oi= ORPHAN'S COURT I, ANN MISGAVISH, of 2 Pleasant Grove Road, Mechanicsb~~u~i ~rA County, Pennsylvania 17050. do hereby make, publish and declare this to be my last will and testament, hereby revoking all wills heretofore made by me. 1. I direct my personal representative to pay all of my debts, funeral and administrative expenses as soon as convenient after my decease. I direct that all inheritance taxes imposed or payable by reason of my death and interest and penalties thereon with respect to all property, whether or not such property passes under this Will, shall be paid by my personal representative out of my estate. 2. I authorize and empower my personal representative to sell any realty and/or personalty owned by me at my death and not specifically devised or bequeathed herein, at public or private sale or sales and to give good and suffiaent deeds and/or bills of sale therefore, in fee simple, as I could do if living. My representative is authorized and empowered to engage in any business in which I may be engaged at my death, for such period of time after my death as seems expedient to said representative. 3. I give, devise and bequeath all of my estate of whatever nature and wherever situate to my son, Gerald Coleman, or if he is deceased, then to his children, share and share alike, the child or children of any deceased child taking the share their parent would have taken if living. 4. I nominate and appoint Gerald Coleman be the personal representative of my estate, to serve without bond. If my spouse cannot or does not serve, then I appoint Gerald Michael Coleman to be the substitute personal representative, also without bond. 5. I suggest that my personal representative retain the services of the Law Offices of Harold S. Irwin, III, Carlisle, Pennsylvania in the settlement of my estate. IN WITNESS WHEREQF, I have hereunto set my hand and seal this 16"' day of August. 2000. ~.- f .,~.twci %`V'.~-L~-cz~z.u..~/~/ (SEAL) ANN MISCAVISH Signed, sealed, published and declared by the above-named person as and for a last will and testament, in our presence, who at said person's request, in said person's presence and in the presence of each other have hereunto set our names as subscribing witnesses. ACKNOWLEDGMENT AND AFF/DAV/T WE, ANN MISCAVISH, AMY S. CASEY and HEATHER A. BARBOUR, the testatrix and witnesses respectively, whose names are signed to the foregoing instrument, being first-duly swom, do hereby declare to the undersigned authority that the testatrix ~~crr~ed artd executed the instrument as her last will and that she had signed willingly, and that she executed it as her free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the will as a witness and that to the best of their knowledge the testatrix was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. ;' ANN MISCAVISH A S. C HEATHER A. BARBOUR COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND :ss: Subscribed, swom to and acknowledged before me by ANN MISCAVISH the testatrix herein, and subscribed and swom to before me by AMY S. CASEY and HEATHER A. BARBOUR, witnesses, this 16T" der of August, 2000. ~ - Notanzt Seal Harold S.Invlrt!!i,VusyPuG{w Notary Public Cadi~le 9oru. Curr~eriarnY Cv`uMy My Conmissinn Elq?irn.: Syy_. 23, 2i~2~ MEmbei, Ner ~Fp F. _.. _ .... ... i;tiO;i C• ':u:G; ey