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HomeMy WebLinkAbout08-31-11t /. I. AGREEMENT WAIVING THE FILING OF AN ACCOUNT. APPROVING DISTRIBUTIONS AND RELEAS_ ING E, XECUTOR I, ERIN IYIQitAN, declare that I am a beneficiary of the Estate of my mother, Barbara A. Moran ("Estate"), and I hereby execute this AGREEMENT WAIVING THE FILING OF AN ACCOUNT, APPROVING DISTRIBUTIONS AND RELEASING EXECUTOR ("Agreement"), on this { 0 ~ day of R ~~ ~ ; 201 1, in connection with the final distribution and settlement of the Estate. 1. BACKGROUND. Barbara A. Moran (the "Decedent") died testate on August 20, 2009. The Decedent's Last Will and Testament, which was dated and executed on August 30, 1996, appoints Patrick F. Moran, as Executor of her Estate. Accordingly, Patrick F. Moran was appointed as Executor of the Estate of Barbara A. Moran by the Register of Wills of Cumberland County, Pennsylvania on October 22, 2009. 2. SOLE BENEFICIARY OF THE ESTATE. Erin Moran was the Decedent's only child, and as such is the sole residual heir of her Estate. 3. ACKNOWLEDGMENTS AND DECLARATIONS OF THE BENEFICIARY. The Beneficiary hereby acknowledges and declares: (a) that on this day she has received from the Executor a true and correct copy of the Estate Inventory that was filed in connection with the Estate (the "Inventor_y"), and that the Inventory is attached to this Agreement as Exhibit A; (b) that on this day she has received from the Executor a true and correct copy of the Pennsylvania Inheritance Tax Return (PA form REV-1500) that was filed in connection with the Estate (the "Return"), and that the Return is attached to this Agreement as Exhibit B; (c) that on this day she has received from the Executor a true and correct copy of the Notice of Appraisement issued by the Pennsylvania Department of Revenue that was issued in connection with the filing of the Inheritance Tax Return ("Notice"), and that the Notice is attached to this Agreement as Exhibit C: (d) that she has reviewed the Inventory, Return and Notice, and has no objections to, or questions about, any of the information contained in these documents; (e) that she has received from the Executor, the following distributions: ~ ~.~ _~~ ~~~~ Q (i) the sum of One Thousand Two Hundred and Twenty and 38/100 :=_--~ = J ~~~ ~- - Dollars ($1220.38), in or around October 2, 2010; ---~, ~ ~_ _ .< ~. c? ``~ ~ (ii) the sum of Five Hundred and Thirty-Eight Dollars ($538.00), in :,- `mac;;.-- ~~, ~ .~ `=; or around October 24, 2010; and .~ - . t~ v ~ ~. (iii) the sum of One Thousand Six Hundred Seventy-Nine and :..~...: ~ __... ~~c: ~ `~`~' _ _ U --.. 62/100 Dollars ($1679.62), in or around October 26, 2010; and .. r`~~ e 15056041181 REV-1500 Ex (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 186-40-2332 08202009 01241948 Decedent's Last Name Suffix Decedent's First Name MI MORAN BARBARA A (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED tN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1.Original Retum ~ 2. Supplemental Retum a 4. Limited Estate 0 4a. Future Interest Compromise (date of death after 12-12-82) t~ 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust (Attach Copy of WII} (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) C~ 3. Remainder Retum (date of death prior to 12-13-82) ~~ 5. Federal Estate Tax Retum Required 8. Total Number of Safe Deposit Boxes ~~ ~ ~ . Election to tax under Sec. 9113(A) (Attach Sch. O} CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number PATRICK F MORAN 610-436-5869 Firm Name (If Applicable) REGISTER OF WILLS USE ONLY First line of address 441 NORTH WALNUT STREET Second tine of address City or Post Office State WEST CHESTER PA Correspondent s e-mail address: pfmOrdnlC~Ver1 ZOn .net ZIP Code ~ 19380-24:55 Under penalties of perjury, I declare that I have examined this return, induding accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE 11/17/2010 ADDRESS SIGNATU OF PREPARER HER THAN REPRESENTATIVE DATE ~1...~ C ~~' 11/17/2010 ADDRESS 347 BRIDGE STREET, SUITE 300, PHOENIXVILLE, PA 19460 PLEASE USE ORIGINAL FORM ONLY DATE FILED Side 1 15056041181 15056041181 J frx~2 ~ar~z~t-ao_ ~o? 1,5056042182 REV-1500 EX Decedent's Social Security Number Decedents Name: BARBARA A MORAN 18 6- 4 0- 2 3 3 2 RECAPITULATION 1. Real estate (Schedule A)...... e ...................................... 1. 12 7 , 5 0 0 . 0 0 2. Stocks and Bonds (Schedule B) ..... . ................................. 2. 0 . 0 0 3. Closely Held Corporation, Partnership or Sale-Proprietorship (Schedule C) ..... 3. 0 . 0 0 4. Mortgages 8~ Notes Receivable (Schedule D) ............................. 4. 0 . 0 0 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ........ 5. 4 , 212.0 0 6. Jointly Owned Property (Schedule F) OSeparate Billing Requested ....... 6. 0 . 0 0 7. Inter-Vivos Transfers 8~ Miscellaneous Non-Probate Property 0 0 0 (Schedule G) (Separate Billing Requested........ 7. . 8. Total Gross Assets (total Lines 1-7) .................................... 8. 131 , 712.0 0 9. Funeral Expenses 8~ Administrative Costs (Schedule H) ..................... 9. 41 , 8 O 1 10. Debts of Decedent, Mortgage Liabilities, 8~ Liens (Schedule 1) ................ 10. 7 4 , 6 2 8 . 0 0 11. Total Deductions (total Lines 9 & 10) ................................... 11. 116 , 4 2 9 . 0 0 12. Net Value of Estate {Line 8 minus Line 11 } .............................. 12. 15 , 2 8 3 .0 0 13. Charitable and Governmental BequestslSec 5113 Trusts for which an election to tax has not been made (Schedule J) ........................ 13. 0 . 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) ........................ 14. 15 , 2 8 3 . 0 0 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 15 0 . 0 0 (a)(1.2) X .0 . 16. Amount of Line 14 taxable at lineal rate X .0 4 5 15 , 2 8 3 16. 6 8 7. 7 4 17. Amount of Line 14 taxable 0 . 0 0 at sibling rate X .12 17. 18. Amount of Line 14 taxable 0 . 0 0 at collateral rate X .15 18. 19. TAX DUE ......................................................... 19. 6 8 7. 7 4 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYM ENT CO Side Z 15056042182 15056042182 FFKi P ?AN:2: -602 1C9 REV-t 5Ua EX Page 3 File Number 21- 0 9- 0 9 9 3 Decedent's Complete Address: DECEDENTS NAME BARBARA A MGi~'v STREET ADDRESS 49 DREXEL PLACE CITY NEW CUMBERLAND STATE F'A ZIP 17070 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19} (1) 6 8 7 . 7 4 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 1, 0 0 0. 0 0 C. Discount Total Credits (A + B + C } (2) 1, 0 0 0 . 0 0 3. Interest/Penafty if applicable D. Interest 3 0 . 0 0 E. Penalty Total Interest/Penalty (D + E) (3) 3 0 . 0 0 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 2 8 2 . 2 6 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0 . 0 0 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B} 0 . 0 0 Make Check Payable to: REGISTER OF WILLS, AGENT 1 '<. ~ PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :............................. ...... ............ ............... ............................ ^ b. retain the right to designate who shalt use the property transferred or its income :............................................ ^ c. retain a reversionary interest; or .......................................................................................................................... ^ d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ 0 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. ^ 0 3. Did decedent awn an "in trust for" or payable upon death bank account or security at his or her death? .............. ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS tS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spousE is three (3) percent [72 P.S. §9116 (a) (1.1) (i)j. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percen [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 anc filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate 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, ai adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116(a)(1.2)j. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted it 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)j. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)j. Asibling is defined, uncle Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. .iK42 ?ANi2Z-003 i09 RFV-1502 EX+ (6-98) SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER BARBARA A MORAN 21-09-0993 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. {TEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH ~. 49 DREXEL PLACE 127,500.00 NEW CUMBERLAND, PA 17070 CUMBERLAND COUNTY, PA (SEE HUD-1 ATTACHED) TOTAL (Also enter on line 'I, Recapitulation) I $ 12 7 , 5 0 0 . 0 0 ~K; P PP2712 -004 ~n~ (ff more space is needed, insert additional sheets of the same size) REV-1508 EX+ (6-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. COMrwONVVFAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER BARBARA A MORAN 21-09-0993 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 CASH ON HAND 100.00 2 STATE FARM REFUND 152.00 3 NATIONWIDE MUTUAL FIRE INSURANCE REFUND 145.00 4 MEMBERS FIRST CREDIT UNION (CHECKING) 718.00 5 MEMBERS FIRST CREDIT UNIOIN (SAVINGS} 15.00 6 NEW HORIZON CREDIT UNION (CHECKING) 57.00 7 UNCLAIMED PROPERTY (VALLEY FORGE LIFE) 225.00 8 UNCLAIMED PROPERTY (VALLEY FORGE LIFE) 150.00 9 UNCLAIMED PROPERTY (REASSURE AMERICAN LIFE INS) 90.00 10 UNCLAIMED PROPERTY (REASSURE AMERICAN LIFE INS) 225.00 11 UNCLAIMED PROPERTY (MONY) 770.00 12 COUNTY TAX REFUND - SEE HUD-1 113.00 13 ASSESSMENTS REFUND - SEE HUD-1 702.00 14 1998 OLDSMOBILE CUTLASS AUTO (ESTIMATE) 750.00 TQTAL (Also enter on tine 5, Recapitulation} $ ~ 4 , 212.0 0 riK{? ~~'"'-~:~ .~3 (If more space is needed, insert additional sheets of the same size} • REV-1511 EX+ (10-06) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER BARBARA A MORAN 2:L-09-0993 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~~ LOUISE PERRELLI (REIMBURSEMENT FOR FUNERAL E:KPENSES7 4,469.00 GILBERT PARTHEMORE, FUNERAL HOME, NEW CUMBERLAND, PA B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State ZIP_ Year(s) Commission Paid: 0.00 2. Attorney Fees 1, 4 9 3.0 0 3. Family Exemption: (If decedents address is not the same as claimant's, attach explanation) Claimant ERIN CHRISTINE MORAN Street Address 319 3RD STREET , APT # 4 City WEST FAIRVIEW State PA Zlp 17025 Relationship of Claimant to Decedent DAUGHTER 3 , 500.00 4. Probate Fees 5. Accountants Fees 8 0 0.0 0 6. Tax Return Prepares Fees 7~ COMCAST 123.00 8 VERI ZON 97.00 9 PPL 293.00 10 UGI 31.00 11 PA AMERICAN WATER 106.00 12 REIMBURSEMENTS TO PATRICK MORAN, EXECUTOR - SEE ATTAC 5, 436.00 13 REIMBURSEMENTS TO THOMAS MORAN, BROTHER - SEE ATTACHED 12, 976.00 14 SELLER ASSIST - SALE OF REAL ESTATE, SEE HUD-1 2,550.00 15 REAL ESTATE COMMISSION ON SALE - SEE HUD-1 7, 875.00 TOTAL (Also enter on line 9, Recapitulation) ~ 39, 749.00 (If more space is needed, insert additional sheets of the same size) HK: P F:~Ivi2, -Oi3 103 • RSV-1512 EX+ (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER BARBARA A MORAN 21-09-0993 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. iTEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH ~~ CHASE MORTGAGE - 49 DREXEL PLACE - SEE HUD-1 50,153.00 2 PNC BANK MORTGAGE, 2ND 49 DREXEL PLACE - SEE HUD-1 13,432.00 3 INTERNAL REVENUE SERVICE - 2005, 2006, 2007 TAX BALANCE DUE. SEE IRS NOTICE 5,652.00 4 PIONEER CREDIT RECOVERY (STUDENT LOAN) 3,952.00 5 LOWER ALLEN TOWNSHIP (AMUBALANCE CALL 12/21/05} 550.00 6 LOWER ALLEN TOWNSHIP (AMUBULANCE CALL 12/28/05) 543.00 7 MOFFITT HEART & VASCULAR 346.00 TOTAL (Also enter on line 10, Recapitulation) $ ~ 7 4 , 6 2 8 . 0 0 `"~~' '~'`'' -°'' ~°9 (If more space is needed, insert additional sheets of the same size) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA ( BENEFICIARIES INHERITANCE TAX RETURN I RESIDENT DECEDENT ESTATE OF BARBARA A MORAN FILE NUMBER 21-09-0993 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE ~ TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2]] ERIN CHRISTINE MORAN 319 3RD STREET, APT #4 WEST FAIRVIEW, PA 17025 DAUGHTER 100% ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUG H 18, AS APPROPRIATE, ON REV- 1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-150() COVER SHEET $ 0 . 0 0 ~"~ ° PAh_2_ ~_~ .J3 (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (10-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER BARBARA A MORAN 21-09-0993 Debts of decedent must be reported an Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B. 1 2. 3. 4. 5. 6. 7. 16 17 18 19 19 20 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representatives} Street Address City Years} Commission Paid: Attomev Fees Family Exemption: (If decedents address is not the same as claimants, attach explanation) Claimant Street Address City State _ Relationship of Claimant to Decedent Probate Fees Accountants Fees Tax Retum Preparers Fees TITLE SERVICES - SEE HUD-1 - DOCUMENT PREP FEE - SEE HUD-1 TRANSFER TAX ON SALE - SEE HUD-1 RE-SALE CERTIFICATION FEE - SEE HUD-1 FINAL SEWER BILL - SEE HUD-1 POSTAGE TOTAL (Afro enter on line 9, Recapitulation] ~ (lf more space is needed, insert additional sheets of the same size} State ZIP ZIP 35.00 125.00 1,275.00 520.00 97.00 3.00 2,052.00 t Net Proceeds to Seller for Patrick Moran The following data is for information purposes only and accuracy of the figures hereinafter set forth is not guaranteed. The actual costs with respect to each trasaction wiN vary depending upan the circumstances. Sale Price $12T,5Q0.00 Estimated CI051ng ~o5t5 Present Mortgage Balance -Loan 1 $0.00 Present Mortgage Balance -Loan 2 $0.00 Broker Fee $7,875.00 Seller Discount Points $0.00 Tax Service Fee $0.00 Notary Fee $20.00 Document ~ Qeed Preparation $250.Q0 State Transfer Tax $1,275.00 Estimated Repairs $1,004.00 Home Warranty $0.00 Hydraulic Load Test $0.00 t.ocate and Pump Septic $0.00 Private Water Testing $0.00 Resale Certification Fee $50.00 t?vemight Fee $0.00 City Fees $0.00 Buyer Closing Costs Paid I3y Seller $5,100.00 Totat Expenses $15,570.Qt? Net Proceeds to Seiler S't11,938.Q#t THE ABOVE PROCEEDS A7 SETTLEMENT DO NOT INCLUDE PRO-RATION OF REAL PROPERTY TAXES AND RENTS, MORTGAGE LIENS, MUNICIPAL ASSESSMENTS, CONDOMINIUM CHARGES OR APPLICABLE CERTIFICATION AND/OR INSPECTION FEES. THE AMOUNTS ABOVE ARE ESTIhAATES. ACTUAL COSTS WILL VARY WITH EACH PROPERTY. I/VIi'e hereby acknowledge receipt of a copy of this Statement of EstimatEd Seller's Costs, and understand and agree to the charges indicated herein. Witness: Seller Seller Seller Prepared by: CPML on September 1, 2010 --~ ..+. av +aaaa Li JLZi L.,,/iJ ~UL4/U31 Barbara A. Moran Estate Expenses incurred by Patrick Susan Moran for Estate Maintenance Disposition Costs Totals $ 5,436.13 Reimbursed 10/06/10 Date Amount Reason Paid Checked Reimburse. 10/08/09 $ 25.00 Register of Wills Check # 7370 X X 10/06/10 10/20/09 $ 185.00 Register of Wills Check # 7384 X 10/06/10 11/15/09 $ 145.06 The Sentinel estate advertising check # 7419 X X 10/06/10 11/15/09 $ 1.76 Stamps for letters to IRS, members 1st FCU, New Horizons CU, and The Sentinei X 10/06/10 11 /17!09 $ 15.30 Return receipt IRS, members 1st FCU, & New Horizons CU, X X 10/06/10 12/19/09 $ 0.88 Stamps for letter to IRS for 2007 & 2008 tax returns, and PA Unclaimed Property X 10/06/'( 0 12/31 /09 $ 5.44 Re#um receipt and postage for Pa State unclaimed property X 10/06/10 04/13/10 $ 0.44 Stamp for tax engagement [etter for LaRosa X 10/06/10 04/13/10 $ 40.00 PA 2008 state tax check # 7577 X 10/06/10 04/13/10 $ 5.00 PA 2009 state tax check # 7578 X 10/06/10 04/13/10 $ 214.00 PA 2005 state tax check # 7579 X 10/06/10 04/13/10 $ 494.00 PA 2006 state tax check # 7580 X 10106/10 04/13/10 $ 2.00 West Shore Tax 2009 check # 7581 X 10/06/10 04/13/10 $ 222.00 PA 2007 state tax check # 7582 X 10/06/10 04/14/10 $ 68.23 Postage returnlreceipt for tax returns focal, state & Federal 2005-2009 X X 10/06/10 05/01/10 $1 ,200.00- -Andrew LaRosa professional fees for-tax returns; ~loca(; state and Federal-2005-2009 X X 10/06/10 05/02/10 $ 0.44 Postage for Lower Allen Twp acknowledgement of receipt of invoice X 10/06/10 05/06/10 $ 0.44 Postage to Pa Oept Revenue Estate tax extension X 10/06/10 05/06/10 $ 5.10 Certified return receipt Pa Dept Revenue Estate tax extension X 10/06!10 06/22/10 $ 460.00 Chase mortgage payment check # 7633 X 10/06/10 06/22/10 $ 221.00 PNC home equity payment check #7633 X 10/06/10 06/22/10 $ 64.24 Home Depot Smoke detectors and related materlafs X X 10/06/10 07/09/10 $ 40.00 Register of Wills Check # 7651 - 10 short certificates X X 10/06/10 07/09/10 $ 1.32 Stamps for short certificates X 10/06/10 07/12/10 $ 40.00 Short certificates (10) X 10/06/10 07124!10 $ 460.00 Chase mortgage payment check # 7663 X 10/06/10 07/24/10 $ 221.00 PNC home equity payment check #7663 X 10/06/10 - 07/24/10 $ 100.00 Foxlea Homeowners Association check # 7663 X 10/06/10 07/29/10 $ 1.39 Postage for Piscioneri Reality X X 10/06/10 08/01/10 $ 0.44 Stamp for taxes to Greg Folk X 10!06/10 08/02/10 $ 0.88 Stamps fvr PA Dept of Transportation X X 10/06/10 08/03/10 $ 5.54 Stamp & certified receipt for letter to Pioneer X X 10/06/10 08/25!10 $ 221.00 PNC home equity payment check #7692 X X 10/06/10 08/27/10 $ 403.00 Foremost Insurance X X 10/06/10 08/31!10 $ 0.44 Stamp for letter to Sallie Mae X 10/06/10 08/31 /10 $ 127.76 PA American Water by credit card X i 0/06/10 09/17/10 $ 317.01 UGI by credit card X 10/06/10 09/04/10 $ 1.56 Postage for sale agreement to Piscioneri X 10/06/10 09/20/10 $ 54.00 Death certificates - PA Vltat Records X X 10/06/10 09/20/10 $ 15.70 Postage and overnight to Piscioneri Reaity X X 10/06/10 09/20/10 $ 13.65 Postage and overnight to Piscioneri Reaity X X 10/06/10 09/22/10 $ 13.65 Postage and overnight to Piscioneri Realty X X 10/06/10 09/24/10 $ 14.18 PA American Water check # 7718 X X 10/06/10 09/24/10 $ 0.44 Postage for PA American Water bill X 10!06/10 10/02/10 $ 0.44 Postage for expense reimbursement to C. Moran X 10/06/10 10/02/10 $ 4.76 Page fasteners Staples X X 10/06!10 10/03/10 $ 0.44 Postage for Comcast bill X 10/06110 10/03/10 $ 0.44 Postage for Louise Perrelli payment X 10/06/10 10/03/10 $ 0.44 Postage for Verizon bill X 10/06/10 10/03/10 $ 0.44 Postage for PPL X 10/06/10 10/03/10 $ 0.44 Pos#age for Member's First Credit Union close letter X 10/06110 10/03!10 $ 0.44 Postage for New Horizon's Credit Union close letter X 10/06/10 $ 5,436.13 `~ f , ~e ~ ~~ vii itsi ~vli rxl .~4: 1tS r'AX L15L41Li15 Barbara A. Moran Estate Expense Reimbursement Thomas and Cynthia Moran Costs Totals $ 12,976.05 Date Amount Reason 09/01 /09 $ 460.00 Chase Mortgage 09/01/09 $ 221.00 PNC Home Equity 09/01 /09 $ 100.00 Foxlea HOA 10/01 /09 $ 460.00 Chase Mortgage 10/01 /09 $ 221.00 PNC Home Equity 10/01 /09 $ 100.00 Foxlea HOA 11/01/09 $ 460.00 Chase Mortgage 11/01109 $ 221.00 PNC Home Equity 11 /01 /09 $ 100.00 Foxlea HOA 12/01 /09 $ 460.00 Chase Mortgage 12/01/09 $ 221.00 PNG Home Equity 12/01 /09 $ 100.00 Foxlea HOA 01 /01 /10 $ 460.00 Chase Mortgage 01/01/10 $ 221.00 PNC Home Equity 01 /01 /10 $ 100.00 Foxlea HOA 02/10/10 $ 460.00 Chase Mortgage 02/10/10 $ 221.00 PNC Home Equity 02!01 /10 $ 100.00 Foxlea HOA 03!10/10 $ 460.00 Chase Mortgage 03/10/10 $ 221.00 PNC Home Equity 03/01 /10 $ 100.00 Foxlea HOA 04/10/10 $ 460.00 Chase Mortgage 04/10/10 $ 221.00 PNC Home Equity 04/01 /10 $ 100.00 Foxlea HOA 05/01 /10 $ 460.00 Chase Mortgage 05/01 /10 $ 221.00 PNC Home Equity 05/01/10 $ 100.00 Foxlea HOA 07/12/10 $ 91.58 Home Depot expense 07/14/10 $ 15.41 Home Depot expense 07/19/10 $ 53.59 Home Depot expense 07/22/10 $ 89.33 Home Depot expense 07/23/10 $ 28.52 Home Depot expense 07/27/10 $ (78.17) Home Depot return 07/27/10 $ (26.27) Home Depot return 07/27/14 $ 4.22 Home Depot expense 07/06/10 $ 2,601.24 Home Depot expense 07/15/10 $ 121.90 Hvme Depot expense 07/11/10 $ 15.82 Lowes expense 07/17/10 $ 34.29 Lowes expense 07/20/10 $ 16.39 Loaves expense 07/24/10 $ 13.30 Lowes expense 07/13/10 $ 10.17 ACE expense 07/13/10 $ 7.75 Weist Hardware expense 07/23/10 $ 1,826.56 Simply Colors expense 07/07/10 $ 81.15 Sherwin-Williams expense 07/16/10 $ 26.79 Sherwin-WiNiams expense 07/01/10 $ 165.53 Stouffer Construction expense 07/13/10 $ 237.15 Kreamer Brothers Glass expense 07/14/10 $ 161.49 Blizzard's Plumbing &HVAC 08/09/10 $ 39.20 Swartz Supply expense 08/31/10 $ 410.11 Hauenstein Property Maintenance expense $ 12,976.05 1025/031 ~~ 43/14/2011 MON 13:41 BA8 2152412315 NOTICE OF FNHERITANCE TAX BUREAU QF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE TItHEHTTA[iCP TAX UIVISItJH OF DED[1CTI©NS AID ASSESSMENT O1+ TAX PO 6~C 2806gI • F1A:iRIS8UR6 PA 2 7128-0 601 PATRICK F MORAN 441 N WALNUT ST WEST CHESTER PA 19380-2455 ~ooz/o43 REPARTMENT OF REVE1dUE REV-15~e7 EX AFP C12-f0) DATE 02-07-2011 ESTATfi OF MLIRAN BARBARA A DATE OF DEATH 08-20-2009 FILE NUMBER 21 09-0993 COUNTY CUMBERLAND ACN 101 _ APPEAL DATE: Obi-08-2031 ('See reverse side under Objections} Amaunfi Re~tifited MAKE CHECK PAYABLE AHD REMIT PAYMENT TD: REGISTER OAF LtitSLLS 1 GdURTHUIJ'SE SQESARE CARLISLE PA 17013 CUT ALONG THIS LINE _ -~ RETAIN LaI~iER POR_TIDN FOR Y_QUR RECD_RDS _4- _____ _ REV-1547-EX AFP 112-10~ Ni1TICE OF INHERITANCE TAX APPRAISEI'tENT, ALLUWAA[CE 0R ~~ ------- _ _ DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAK ESTATE DF: MORAN BARBARA AFIi.E NO.:21 09-0993 AGi+[: 101 DATE: 02-07-2031 . - __ -- - - - ----- -- - - -T-AX -RETURN--WAS-:- -C-X ) -AGCEP-T•ED-AS• _F•I kED-•-- - [ - -3-CHANGED APPRAISED VALUE fIF RETURN BASED ON: ~RI6iNAL RETURN ~_-. 2. RQaI Estate [Schedule A} "- 2. Stocks and Bonds CSCh+~dule B? 3. Glstsely Held Stork/AartnerShip interest fScheduls C} 4. MortgagaslNotes Receivable CSahadula D} 5. Eash/Bank DeRositsJNisc. Personal Property [Schedule E) 6. Jointly Awned Property [Schedule F? 7. Transfers CSchedtlle G) - 8_ 7ota1 Assets - _ APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral ExpenseslAdtB_ Costs/Nisc.-Exgenses-f Schedule •H? 20. Debts/Hortgage LiabilitfeslLiens [Schedule I} - C1) 1'27,500.00 C2) . 00 {~) . 0 D {47 . 0 0 ~~} 4:212.00 {~} , 00 C7) • O t! NOTE: To ensure proper credit to your account, subtaifi the sapper portion of this farts otith your tax paYUterit. • ce} 131, 712.00 c9} - 41 X41 .00 Cloy - ~ ~• 74,628 Oa II . Total Deductions 0117 126, 429.[!0 12. Net Value of Tax Return 0127 15,2$3.00 13. Charitable/Governmental Sequasts, Non-elected 9113 Trusts [Schedule J.) C13} .0 D 14. bet Value of Estate Subject to Tax [143 _ 15x283.00 N©TE: If an assessment was issued previac~sly, lines 14, 15 and/crr I6, 17, 18 and 19 will reflect fi0ures that include the total of ALL refiyrns .assessed to date . ASSESSMENT OF TAX: _ 15. Amount of Line 14 at spousal rate CI5} - 0D X D 0 = • 4 16. Mount of Line 14 taxable at Lineal/Class A rai:Q C].63 _ 15.28.00 X 045 = 687.74 - -~~~17. ~Ai~osint~of Line •14 at ~-bliii9 rate -~` '~'~t~-"~~~-• - ~1t1~73 - -`-y~~~.~.~ X 12T - - ~ OD 18. Amount of Line 24 taxable ast C:ollateral/Class B rato C18) . D© X 15 = .00 29_ Principal Tax I}ue [197= 687.16 TAlC CREDITS: PAYMENT RECEIPT DISCOUNT t+) AMOUH-r PAID DATE P!UlfBHR INTEREST/PEN PAID C-) i1-19-20Ifl CDa1368I 13.54- 1,000 .0{1 TOTAL TAX PAYMENT 986.16 - BALANCE OF TAX DUE 298.42CR INTEREST AI~iD PEi+I. .00 TOTAL DUE 298.42CR ~ IF PAID AFTER DATE INt1ICATED, SEE REVERSE iF TOTAL BUE IS REPLE[TE]} AS A "CREBITf* CCR), YdU bSAY 8E DUE FC1R CALCULATEON OF ADi1ITIONAL INTEREST. A REFIINB. SEE REVERSE 5I77E DF THIS FDRi1 FC)12 iNSTRUGTIONS. Account number: 2000059791711 ^ July 1, 2011 -July 31, 2011 ^ Page 2 of 3 Overdraft Protection This account is not currently covered by Overdraft Protection. If you would like more information regarding Overdraft Protection and eligibility requirements please call the number listed at the top of your statement or visit your wells Fargo branch. Transaction history Check Deposits/ Withdrawals/ Ending daily Date Number Description Credits Debits balance 7/27 Deposit Made In A Branch/Store 1,467.42 13,071.26 __ _ _ Ending balance on 7/31 13,071.26 Totals $1,467.42 $0.00 The Ending Daily Balance does not reflect any pending withdrawals or holds on deposited funds that may have been outstanding on your account when your transactions posted. Ifyou had insufficientavailable funds when a transaction posted, fees may have been assessed. Account transaction fees summary Units Excess Service charge per 7ota1 service Service charge description Units used included ur-its excess units ($) charge ($) Paid and Deposited Items 2 225 0 0.25 0.00 Total service charges $0.00 D IMPORTANT ACCOUNT INFORMATION Sign up for Online Banking and get free, 24/7 access to your Wells Fargo accounts. With Online Banking, you can view detailed account information, manage your account profile and transfer funds at your fingertips. You can also choose to receive important notices and your account statements online -it's quicker and safer than receiving them in the mail and it's environmentally friendly. With this service, you can have time-sensitive inforration sent to your email -for example, you can receive an alert when a deposit is made, when your account balance falls below apre-set balance in your account, or when overdraft protection was needed. Sign on and get started today by visiting wellsfargo.com. Custom Business Checking° Account number: 2000059791717 ^ July 1, 2011 -July 31, 2011 ^ Page 1 of 3 DCDP11 DTJJ 006798 I~1'~1I~~~'~II111~~~1~1'1~~11~~~1111111'~I~11'1"'lll~ll~~l~ll~l~ ~~ TRUST UNDER WILL OF BARBARA A MORAN DATED 8/30/96 FBO ERIN MORAN PATRICK F MORAN TRUSTEE 441 N WALN UT ST WEST CHESTER PA 19380-2455 Your Business and Wells Fargo Access Wells Fargo/Gallup's Small Business Index reports, press releases and podcasts at wellsfargobusinessinsights.com/small-business-index. The quarterly index reflects small business owner optimism, perceptions of current conditions (past 12 months) and future expectations (next 12 months) relating to financial situation, revenues, cash flow, capital spending, jobs and credit availability. D IMPORTANT ACCOUNT INFORMATION Questions? Available by phone 24 hours a day, 7 days a week: 1-800-CALL-WELLS (1-800-225-5935) TTY: 1-800-877-4833 En espanr~l: 1-877-337-7454 Online: we~llsfargo.com/biz Write: Wells Fargo Bank, N.A. (345) P.O. Box 6995 Portland, OR 97228-fi995 Account options A check mark in the box indicates you have these convenient services with your account. Go to wellsfargo.com/biz or call the number~above ifyou have questions orifyou would like to add new services. Business Online Banking Q/ Rewards for Business Check Card Online Statements Business Bill Pay Business Spending Report Q/ Overdraft Protection Starting August 14, 2011, ifyou currently receive a separate monthly statement for this and other accounts, they may be combined if they have the same account owner(s) and same mailing address. The information you currently receive will not change - it will simply be consolidated into one easy-to-read statement to save you time when organizing your financial records. We hope you will enjoy this new convenience and "greener" approach. If you do not want your statements combined, please talk to your banker or call the number on your statement. Activity summary Beginning balance on 7/1 $11,603.84 Deposits/Credits 1,467.42 Withdrawals/Debits - 0.00 Ending balance on 7/31 $13,071.26 Average ledger balance this period $11,840.52 Account nwmber: 2000059791711 TRUST UNDER WILL OF BARBARA A MORAN DATED 8/30/96 FBO ERIN MORAN PATRICK F MORAN TRUSTEE Pennsylvania account terms and conditions apply For Direct Deposit and Automatic Payments use Routing Nu-nber (RTN): 031000503 For Wire Transfers use Routing Number (RTN): 121000248 a 0 0 0 0 z z z z z z z z z z z z z z z z 0 0 0 0 N W A O N CO 0 0 v -~ Custom Business Checking° Account number: 2000059791711 ^ July 1, 2011 -July 31, 2011 ^ Page 1 of 3 DCDP11 DTJJ 006798 1~1'~11~~~"I1111~~~1~1'1~~11~~~1111111'~1~11'1"'lll~ll~~l~ll~l~ TRUST UNDER WILL OF BARBARA A MORAN DATED 8/30/96 FBO ERIN MORAN PATRICK F MORAN TRUSTEE 441 N WALN UT ST WEST CHESTER PA 19380-2455 Your Business and Wells Fargo Access Wells Fargo/Gallup's Small Business Index reports, press releases and podcasts at wellsfargobusinessinsights.com/small-business-index. The quarterly index reflects small business owner optimism, perceptions of current conditions (past 12 months) and future expectations (next 12 months) relating to financial situation, revenues, cash flow, capital spending, jobs and credit availability. D IMPORTANT ACCOUNT INFORMATION Questions? Available by phone 24 hours o day, 7 days o week: 1-800-CALL-WELLS {1-800-225-5935) T7Y: 1-8!)0-877-4833 En espanoL• 1-877-337-7454 Online: wellsfargo.com/biz Write: Wells Fargo Bank, N.A. (345) P.O. Box 6995 Portland, OR 97228-6995 Account options A check mark in the box indicates you have these convenient services with youraccount. Go ro wellsfargo.com/biz orca/l the number above ifyou have questions orifyou would like to add new:services. Business Online Banking Q/ Rewards for Business Check Card Online Statements Business Bill Pay Business Spending Report Q/ Overdraft Protection Starting August 14, 2011, if you currently receive a separate monthly statement for this and other accounts, they may be combined if they have the same account owner(s) and same mailing address. The information you currently receive will not change - it will simply be consolidated into one easy-to-read statement to save you time when organizing your financial records. We hope you will enjoy this new convenience and "greener" approach. If you do not want your statements combined, please talk to your banker or call the number on your statement. Activity summary Beginning balance on 7/1 $11,603.84 Deposits/Credits 1,467.42 Withdrawals/Debits - 0.00 Ending balance on 7/31 $13,071.26 Average ledger balance this period $11,840.52 Account number: 2000059791771 TRUST UNDER WILL OF BARBARA A MORAN DATED 8/30/96 FBO ERIN MORAN PATRICK F' MORAN TRUSTEE Pennsylvania account terms and conditions apply For Direct Deposit and Automatic Payments use Routing Number (RTN): 031000503 For Wire Transfers use Routing Number (RTN): 121000248 F 0 n 0 1 0 0 w z z z z z z z z z z z z z z z z 0 0 -1 0 N W A Cii O N CA tD 0 0 o~ V