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HomeMy WebLinkAbout10-11-11~~ ~`" ~ LAW Estate P[aRning • Ela!er Law • Special Needs Planning 2000 Linglestown Road ~-- Suite 202 Ter-: (71'~ 540-4332 Harrisburg, PA 17110 Fax: (71'~ 540-4313 www. HazenEld erLaw. com October 6, 2011 CERTIFIED MAIL Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Re: Estate of Frank Finui File No.: 2111-0267 Inheritance Tax Return To: The Register of Wills: c7 .~Q ~~~ . ; i `E> r- ~- m -~ ^ l `~. , ~c .7;J _'i ._ .~... a~ --t ~ -,-, ~, -`i - ~tiJ T' ice{ L'7 O '1'7 Enclosed for filing please find the original and one copy o:f the above-referenced Inheritance Tax Return and Inventory, along with a copy of the first page of the Return. Please time-stamp the copy of the return and Inventory and return them to my office in the enclosed self=addressed, stamped envelope. Also enclosed is a check for the inheritance tax in the amc-unt of $308.18 and a check for the filing fee in the amount of $30.00. If you have any questions, please do not hesitate to contact me. Sincerely, ~`~ _s ~-'~~~~. Corinne Eggers Woodhouse Paralegal Enclosures cc: Charles Finui and David Finui, Co-Ex. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE REV-1162 EXI11-96) BUREAU OF INDIVIDUAL TAXES DEaT.280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 015047 FINUI DAVID A 1185 PENINSULA DRIVE CENTRAL CITY, PA 15926 -'-'--- fold ESTATE INFORMATION: FILE NUMBER: DECEDENT NAME: DATE OF PAYMENT: POSTMARK DATE: COUNTY: DATE OF DEATH: SSN: 198-20-1447 2111-0267 FINUI FRANK 10/11/2011 10/1 1/201 1 CUMBERLAND 02/10/2011 ACN ASSESSMENT AMOUNT CONTROL NUMBER TOTAL AMOUNT PAID: REMARKS: RECEIPT TO ATTY CHECK#109 INITIALS: HEA SEAL RECEIVED BY: REGISTER OF WILLS 5308.18 GLENDA FAFiNER STRASBAUGH REGISTER OF~ WILLS INVENTORY REGISTER OF WILLS OF COUNTY O~EALTH OF PENNSYLVANIA } SS Cumberland } Charles M. Finui and David A. Finui PPrcnn~l D.. COUNTY, PENNSYLVANIA File Number 21-11-0267 --~• •w•.•~~, ~~ use ~s[ate or Frank Finui deceased, depose(s) and say(s) that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation laced o item of said inventory represents its fair value as of the date of the decedent's death, and ttktt Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that whic p Pposite each ppears in a memorand at.the end of this inventory, I verify that the statements made in this Inven- i ~ tory are true and correct. I understand that false state- j ~~ ~~ ° ~75le:~.ccc ments herein are made subject to the Charles M. Finui ~ 18 Pa.C,S, § 4904 relating to unswom falsification to authorities. David A. Finui Attorney - (Name) (FJrm) (Address) (Telephone) DATE OF DEATH 02/10/2011 FIGURES MUST BE TOTALED DECEDENrs soc. sec. No. 198-20-1447 Personal Pronert~• Cash ................................ ............................................................... Personal Property ................................... 36,194.58 ..................................... Stocks/Listed ................... ............................................................. Stocks/Closely Held ..................................... ................................ Bonds...... '~ `,., ,. ;partner and Soie Proprietorships and Not _ _ _ - °rt8a@~ . es Receivable ............................................... "Ail O~Ij~rProperty ........................................................................ _ u ,_ J ~ ~ Total Personal Pro ~-' is. ~ _ party ........................................ ' _ -: cz ~' 36,194.58 «- v Total Reai Property ........................ Total Personal and Real Property,,,,,,,,,,,,,,,,,, Marielle F Hazen, Esq. (Supreme Court J.D. No.) 68003 Hazen Eider Law _ 717-540-4332 PA LAST RESIDENCE 1004 Claremont Rd CUMBERLAND NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may at the election of the per8onal rePre:sentative include the value of each item, but such figuros should not tx extended into the total of the Inventory. (See ~0 Pa. C.S. § 3301(b)) Form RW-09 Rev. ~a~~2oos INVENTORY REGISTER OF WILLS OF CUMBERLAND Ct)UNTY, PENNSYLVANIA COMMONWEALTH OF PENNSYLVANIA } couNTY of Cumberland } ss Charles M. Finui and David A. Finui File Number 21-11-0267 Personal Representative(s) of the Estate of Frank Finui deceased, depose(s) and say(s) that the items appearing in the following inventory include ~~II of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, th~~t the valuation placed opposite each item of said inventory represents its fair value as of the date of the decedent's death, and thiat Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I verify that the statements made in this Inven- 11 tory are true and correct. I understand that false state- J - merlts hsrei.^. are ::?ade sul;J:ct tc the pe,;altias i,f ~ .~es M. F nui 18 Pa.C.S. § 4904 relating to unsworn falsification to I J ~~ ~~' David A. Finui ~-ham authorities. - Attorney - (Name) Marielle F Hazen, (Firm) Hazen Elder Law (Address) 2000 Lin lestown (Telephone) 717-540-4332 DATE OF DEATH 02/10/2011 (Supreme Court 1. D. No.) 6$003 PA LAST RESIDENCE 1000 Claremont R Carlisle, PA 17015 FIGURES MUST BE TOTALED P rsonal Pron rtv Cash ........................................................... ............................... Personal Propert ""' y ................................................. ....................... toc ks/Listed ................. .................................................... StockslClosel """""' y Held ..................................................................... Bonds ...................... .................... .............................................. Partnershi "" ps and Sole Proprietorships ............. ........................ ortgages and Notes Receivable .......................... All Other Pro ert ~~~~~~~~~~~~~~"""' p y ........................................................................ Total Personal Property .............. .......................... Total Real Property ................................................ Total Personal and Real Property ........................ DECEDENTS SOC. SEC. NO. 198-20-1447 36,194.58 36,194.58 '36,194:58 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative include the value of each Rem, but such figures should not be extended into the total of the Inventory. (See 20 Pa. C.S. § 3301(b)) Form RW-09 Rey io-~s-zoos INVENTORY REGISTER OF WILLS OF _ _ _CUMBERLAND_ _ _ COUNTY, PENNSYLVANIA COMMONWEALTH OF PENNSYLVANIA } COUNTY OF Cumberland , SS ~ File Number 21-11-026_7__ DATE OF DEATH LAST RESIDENCE 02/10/2011 1000 Claremont Rd DECEDENT'S SOC. SEC. NO. Carlisle PA 17015 198-20-1447 ~b First Commonwealth Bank checking acct #0100903226 First Commonwealth Bank savings acct #6100000876 4,728.35 Orrstown Bank CD account #4000005259 5,380.53 18,070.63 Orrstown Bank checking account #146000221 Personal care account at Cla 3, 755.31 remont Nursing & Rehab. Center -refund of account Received from Highmark Blue Shield -medical expense claim reimbursed 836.03 Refund - 2010 Fed. Personal i 2,041.19 ncome tax -joint return Refund - 2010 State personal i 1,000.00 ncome tax Refund -Health Network Laboratories (services reimb. By ins.) 182.00 Refund -Penn Natl. Ins. (cancelled liability policy) 66.54 134.00 Total Cash 36,194.58 ~..--~ ~• ••••-~~ ~ a.,~~iwnal sneers It Total Personal Property and Real Estate 36,194.58 150561Q143 REV-1500 ~`(°'-,°' PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes " ~~ ~~~ a - County code veer File Number Po Box.2soso~ INHERITANCE TAX RETURN 21 11 0267 Harrisburg, PA 17128-06A1 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Socal Security Number Date of Death Date of Birth 198.20 1447 02 10 2011 02 19 1!25 Decedent's Last Name Suffix Decedent's First Name FINUI Ml FRANK (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRU-TE OVALS BELOW X^ 1. Original Return ^ ^ 4. Umked Estate ^ ® g Decedent Died Testate (Attach Copy of Will) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 2. Supplemental Return ^ 3. Remalrxler Return (date of death pnorto 12-13-82) ~. Future Interest Com~r~ (date of death aRer 12-12.82) ^ 5. Federal Estate Tax Return Required 7. At ~ t t~AAai~irNeined a Living Tnist 0 aF T~7 - 8. Tofsl Number of Safe Deposit Boxes ^ 9. Litigation Proceeds Received ^ 10. '~ 1 1 t~d~ssf death ^ 11. Electbn to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name MARIELLE F Daytime Telephone Number HAZEN ESQ 717 540 4332 REGISTER OF WILLS USE ONLY First line of address _ ^~ _'~ 2000 LINGLESTOWN ROAD ~ i _ , ~ -- Second line of address ~ ~ ' r~ SUITE 202 ~~ _ a CIty~I3BT7RG State ZIP Code DATEF , ~~ - , :i~ - ~.~- ,._ . , ., ``, i Correspondent's small txroress: mhazen~hazeneiderlaw.corrt h Istrue t a~ndpef tun. l d«~une tnet i nave exam7ned frds red,m, Ir,ciudH,g . Declaration of preparer other than the personal reprWne ism ~ ~ ~ ~~ ~ met of my knowledge and beNef, SIGNATU PERSON RESPONSIBLE FO P-eparor has arty knowledge, ' DATE ~ " ( Charles M. Finui f~9 _ ~ y _ // ss 24 W hire W Carlisle PA 17015 it OF ER OTHER THAN REPRESENTATIVE ~ ;'~ Ob1TE Marielle F Hazen, Esq. ~~ „ 3 _ ~ I 2000 Linglestown Road, Harrisburg, PA L 1505610143 Side 7 1!i05610143 J^ PA Inheritance Tax Return Signature of Additional Fiduciaries ESTATE OF Finui, Frank FILE NUMBER _ 21-11-0267 Under penalties of perjury, I deGare that I have examined this return, including accompanying ;schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than they personal representative is based on all information of which preparer has any knowledge. Signature #2 t T ~~~ Name David A. Finui Address1 1185 Peninsula Dr. Address2 City, State, Zip Central City PA 15926 -' Date ~~ ~-`~~- ~ J 15^561^243 REV-1500 EX Decedent's Social Security Number ecedent Shame: Finui, Frank 198 20 1447 ITULATION -- ----- - - --- 1. Real Estate (Schedule A) ................................................................................... .... 1. 2. Stocks and Bonds (Schedule B) ......................................................................... .... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)..... .... 3. 4. Mortgages & Notes Receivable (Schedule D) .................................................... .... 4. 5• Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............ ... 5. 3 6 , 194.58 6. Jointly Owned Property (Schedule F) ~~ Separate Billing Requested.......... .. 6. 7. Inter-Vivos Transfers & Miscellaneous ~q-Probate Property (Schedule G) I J Separate Billing Requested.......... .. 7. 144 , 965.93 8. Total Gross Assets (total Lines 1-7) ................................ 8 . --- - .. . - - 181 , 160.51 __ - 9. Funeral Expenses & Administrative Costs (Schedule H) ..................................... .. 9. _ - 18 , 052.97 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............................ .. 10. 2 , 52 6.62 11. Total Deductions (total Lines 9 & 10) ............... .................................................. . 11. 20, 579.59 12. Net Value of Estate (Line 8 minus Line 11) ......... ............................................. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which .. 12. 160 , 580.92 an election to tax has not been made (Schedule J) ....................... 13 ...................... .. . 1 , 685.64 14. Net Value Subject to Tax (Line 12 minus Line 13) ..... ........................................ ------ - -- .. 14. 1$8 , 8 95.2 8 ------- TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES _ ---- _ ---- - 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .00 15. 0.00 16. Amount of Line 14 taxable at linealratex .045 158, 895.28 16. 7, 150.29 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 17. 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0. 0 0 18. Q, ~ Q 19. Tax Due ................................................................................................................. . 19. 7 ,15 0.2 9 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L 15^561^243 :LS^561^243 REV-1500 EX Page 3 Decedent's Complete Address: DECEDENT'S NAME Finui, Frank - - _ _ __ STREET ADDRESS 1000 Claremont Rd. CITY Carlisle Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 6,500.00 342.11 (1) 7,150.29 Total Credits (A + g) (2) 6,842.11 3. Interest (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) Make Check Payable t©~ REGISTER OF WILLS,. AGENT. 308.18 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 :............................................................................... ~J ~x b. retain the right to designate who shall use the property transferred or its income :.................................. ~ [x~ c. retain a reversionary interest; or ............................. ~ . ..... ................................................ ~ Cx .......................... receive the promise for life of either payments, benefits or care? ........................ .. ................................ ~..J Lx~ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without I~1 ~~~, receiving adequate consideration? .................................................................................................................... ~~ u 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?....... ~ x ~ ~ J 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which _ contains a beneficiary designation? ................ 0 L_~ .................................................................................................. IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS 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 Jan. 1, 1995, the tax rate imposed on the net value of transfers 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 January 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)]. The statute does not exempt a transfer to a surviving spouse from tax, and thE~ statutory requirements for disclosure of assets and filing s 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 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 [72 P.S. §9116 (a) (1.2)]. . The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 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 or 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. File Number 21-11••0267 STATE ~ ZIP -- PA 17015 Rev-1508 EX+ (6-'.!8) COMIv10N W EALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Finui, Frank 21-11-0267 •- r r-• •, i~~~~•~~-~..~~~~ ..~.~~ ~~~e nync or survrvorsnlp must be tlisclosed on schedule F. ITEM NUMBER DESCRIPTION 1 Personal care account at Claremont Nursing & Rehab. Center- refund of;account 2 Received from Highmark Blue Shield -medical expense claim reimbursed 3 Refund - 2010 Fed. Personal income tax -joint return 4 Refund - 2010 State personal income tax 5 Refund -Health Network Laboratories (services reimb. By ins.) 6 Refund -Penn Natl. Ins. (cancelled liability policy) 7 First Commonwealth Bank checking acct #0100903226 8 First Commonwealth Bank savings acct #6100000876 9 Orrstown Bank CD account #4000005259 10 Orrstown Bank checking account #146000221 VALUE AT DATE OF DEATH TOTAL (Also enter on Line 5, Recapitulation) 836.03 2,041.19 1, 000.00 182.00 66.54 134.00 4,728.35 5,380.53 18,070.63 3,755.31 36,194.58 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1510 EX+ (6-98) i COMMON W EALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS 8~ MISC. NON-PROBATE PROPERTI( ESTATE OF Finui, Frank FILE NUMBER 21-11-0'~' This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY THE DATE OF TROANSFERSATTACH ACOPY OF TIOHE DEED OR REAL ESTATDE. VALUE OF ASS T / OF DECD'S INTEREST CIF APPLICABNE) 1 First Commonwealth Trust- IRA # 90-0070-00-4 - 7 (Beneficiaries are decedent's sons' -Charles Finui & 6,298.81 1100.000% Dave Finui) 2 First Commonwealth -Frank Finui Revocable Trust # 41-0166-00-3 - -copy attached 68,667.12 100.000% I TAXABLE VALUE 76,298.81 68,667.12 TOTAL (Also enter on Line 7, Recapitulation) 144,965.93 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) REV-1151 EX+ (10-06) COMMO ERITANCEDT~ RETURN ANIA RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Finui, Frank 21-11-0267 Debts of decedent must be reported on Schedule I. ITEM N MB R DESCRIPTION AMOUNT A. FUNERAL EXPENSES: See continuation schedule(s) attached B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) 15,220.07 Street Address City State Zip _ Year(s) Commission paid 2. Attorney's Fees Hazen Elder Law 1,620.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explariati~m) Claimant Street Address City State Zip _ Relationship of Claimant to Decedent 4. Probate Fees Register of Wills 157.50 5. Accountant's Fees Neil Joseph Ickes, CPA 750.00 6. Tax Return Preparer's Fees 7. ether Administrative Costs 305.40 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 18,052.97 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIWE COSTS continued ESTATE OF FILE NUMBER Finui, Frank 21-11-0267 ITEM NUMBER DESCRIPTION AMOUNT 1 Funeral Ex ep nses Alpine Beverage - -beverages purchased for funeral guests 63.24 2 Chuckwagon -caterer for funeral meals 222.60 3 Coal Miners Cafe -dinner on viewing night of funeral 557.38 4 Giant Eagle Grocery - -snacks, etc. for funeral guests 190.68 5 Hoffman Funeral Home 12,927.92 6 Somerset Country Club -funeral dinner 822.87 7 Somerset Memorial Park (date plate on headstone) 215.00 8 Wine & Spirits - -beverages for funeral guests 220.38 H-A 15,220.07 9 Other Administrative Costs Cumberland Law Journal -estate notice 75.00 10 Estate of Wilma Finui -expenses -tax due for personal PA 2010 income ta;K return; Wilma 11.00 Finui died 4!15/2010 11 The Sentinel -estate notice 219.40 H-B7 305.40 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1512 EX+ (12~-08) SCHEDULE 1 DE BTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Finui, Frank 21-11-0267 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including Llnreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Baxter Drew Wellmon, D.O. -medical expense 11.60 2 Cumberland Good Will Fire Rescue EMS - -ambulance 1,392.50 3 Mobile X Ray Imaging Inc. -medical expense 213.22 4 Neil Joseph Ickes, CPA -preparation fees for final personal income tax returns 180.00 5 PharMerica -medications 80.61 6 West Shore Ambulance Service 648.69 TOTAL (Also enter on Line 10, Recapitulation) I 2,526.62 (If more space is needed, additional pages of the same size) Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-08) REV-1513 EX+ (9-00) " SCHEDULE J COMMNHERITANCEOTAX RETUYRNANIA BENEFICIARIES RESIDENT DECEDENT ESTATE OF Finui, Frank FILE NUMBER 21-11-0267 NAME AND ADDRESS OF RELATIONSHIP TO ,HARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$) I TAXABLE DISTRIBUTIONS [include outright spousal ~ distributions, and transfers under Sec. 9116 a 1.2 See attached schedule Total II r n f r n n nlin 1 r r i v1 y r II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTIOIV TO TAXIS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS See continuation schedule(s) attached 1,685.64 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF RED'-1500 COVER SHEET 1 685.64 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) SCHEDULE J BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Frank Finui 02/10/2011 198-20-1447 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$$) Revocable Living Trust Agreement Trust First Commonwealth Bank, Trustee Beneficiaries: 1 % to Nativity of the Blessed Virgin of Mary Orthodox Greek Catholic Church; 1 % to Camp Nazareth; 20%to grandchildren, Tobias Finui, Briana Finui, and Aaron Finui; 39%to son, Charles Finui; and 39%to son, David Finui 100 percent of residue of estate SCHEDULE J-11B CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS continued ESTATE OF Finui, Frank FILE NUMBER 21-11-0267 ITEM NUMBER DESCRIPTION 1 Camp Nazareth AMOUNT 2 Blessed Virgin of Mary Orthodox Greek Catholic Church 842 82 842.82 Subtotal 1,685.64 Copyright (c) 2002 form software only The Lackner Group, Inc. Form Pq-1500 Schedule J-IIB (Rev. 6-98) REGISTER OF WILLS CUMBERLAND COUNTY PENNSYLVANIA CERTIFICATE OF GRANT OF LETTERS No . 2011- 00267 PA No. 21- 11- 0267 Estate Of : FRANK ,F/NUl (First, Midd/e, l.astl Late Of : CARL/SL.E BOROUGH CUMBERLAND COUNTY Deceased Social Securi ty No: 198-20.1447 WHEREAS, on the 28th day of February 2011 an instrument dated November 30th 2007 was admitted to probatE~ as the last will of FRANK FIND/ /First, Midd/e, Lastl late of CARL/SLE BOROUGH, CUMBERLAND County, who died on the 10th day of February 2011 and WHEREAS, a true co py of the wi11 as probated is annexed hereto. THEREFORE, I, GLENDA EARNER STRA SBA UGH for CUMBERLAND Count ~ Register of Wi11s in and y, in the Commonwealth of Pennsylvania, hereby certify that I have this da y gran ted Le t tez-s TESTAMENTARY to: CHARLES M F/NU/ and DA VlD A F/NU/ who have duly qualified as EXECUTOR(R/XJ and have agreed to administer the estate according to law, aI1 of w ' fu11y appears of record in m hich y office a t CUII;~BERLAND COUNTY COURT HOUSE, CARL/SLE, PENNSYL VAN/A. IN TESTIMONY WHEREOF, I have hereunto sett my hand and affixed the s of my office on the 28th day of February 2011. eat Register of Wi/ls ~" ~ )G~ t r Deput `-~ * *NOTE* * ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) ~nYe~tr ~ ~ z of ~ -- _ _ ,~--, ,._ , '~,^ c; FRANK FINUI ~ "" =J 6 .i h FRANK FINUI, of Carlisle, Cumberland County, Pennsylvania, revoke my rior Wi ^, and declare this to be my Will: p l~s I. PERSONAL AND HOUSEHOLD EFFECTS: I give and bequeath my passen er automobiles, household and personal effects, and other tangible personalty of like nature not including cash or securities), together with any insurance thereon, to my beloved wi ( FINUI. If my said wife fails to survive me, then, I give and be ueath to fe' WILMA so much of the passenger automobiles, household and erso my surviving children, p nal effects and other tangible personalty (not including cash or securities), together with any insurance thereon, as the each may select, and the remaining items of such tangible personal property shall be added to become a part of my residuary estate. and II. RESIDUARY ESTATE: I give the residue of my estate, real, and personal to th Trustee under my Trust Agreement dated April 5, 1995, as amended under which F e COMMONWEALTH TRUST CORPORATION is named as the Trustee to IRST addition to the principal subject to that Deed of Trust as it exists at m death. ' treat it as an Y III. PROTECTIVE PROVISION: No interest in income or principal shall be assi nable by or available to any one having a claim against a beneficiary before actual amen g beneficiary. P Y t to the IV. DEATH TAXES: Except as may otherwise be provided in my wife's Will or T or in any other Trust, all federal, state or other death taxes payable because of my death on test property formin m he g y gross estate for tax purposes, whether or not it passes under this Will, shall be paid out of the principal of my probate estate so that they burden falls upon m re estate, and none of those taxes shall be charged against my beneficiary. y siduary V. TAX OPTIONS: I authorize my Executor to exercise any options available in ~~= :=~ -''; -_= __ .- .. J ~ T} ~.~ ~ determining and paying death taxes in my estate as m;y Executor deems appro riate regard to any effect upon the size of the marital deduction gift under the above-me without of Trust and without requiring adjustments between incoir~e and principal. ntioned Deed VI. MANAGEMENT PROVISIONS: I authorize my Co-Executors: A. To retain and to invest in all forms of rt. ~ and personal property, as my Co- Executors in their discretion deem advisable; B• To compromise claims and to abandon any property which, in my Co-Executors' opinion, is of little or no value; C. To borrow from and sell property to my Trustee or others and to pledge property as security for repayment of any funds borrowed; D. To sell at public or private sale, to exchange or to lease for any period of time, any real or personal property, and to give options for sales or leases; E. To join in any merger, reorganization, voting-trust plan or other concerted action of security holders, and to delegate discretionary duties with respect thereto; F. To distribute in cash or in kind; G. To join with my spouse in filing a joint income tax return without requiring my spouse to indemnify my estate against liability for the tax attributable to any income. These authorities shall be in addition to those grantf;d by law and shall be exercisable without Court authorization. VII. EXECUTORS: I appoint my sons, CHARLES M. FINUI and DAVID A. FINUI or the survivor of them, as Co-Executors of this my Last Will and Testament. I direct that no ' shall be required of any fiduciary hereunder. bond IN WITNESS WHEREOF, I have set my hand and seal this ~ r day of d`tt"wrSrr 2007. ~~ _ FRA ,K FINU ``' '~~ (SEAL) The foregoing instrument, consisting of two ("2) pages, was on this K ~~`~`"` k'~ , 2007, subscribed at the end thereof b F ~ day of Y RANK FINUI, the above named Testator, and by him signed, sealed, published and declared to be his Last Will and T presence of us and each of ~~ , p ~ 9 estament in the . ,. s, who, thereu on at his re uest, in his presence, and in the presence of each other, have hereunto subscribed our names as attesting witnesses thereto. _ f~ ~`~ ddress Address COMMONWEALTH OF PENNSYLVANIA, ) COUNTY OF SOMERSET, ss: We, FRANK FINUI, ___ and Testator and the witnesses, respective) ,the y, whose .names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersi Testator signed and executed the instrument as his Last gned authority, that the WiII and Testament and that he had signed willingly, and that he executed it as his free and voluntar act expressed, and that each of the witnesses, in the res y for the purpose therein p ence and hearing of the Testator, signed the Will as witnesses and that to the best of their knowledge, the Testator w as at that time eighteen (I 8) years of age or older of sound mind and under no constraint or undu ' e influence. ~.~- _~% FRA K FINUI ~GGZ`'t~-~_- f ~~ __._.,_ SUBSCRIBED, SWOP TO and A the Testator, and subscribed and sworn the witnesses, this CKNOWLEDGED before me, by FRANK FINUI, to before me by /~ A ~ y f ' ~r yF1~ f /~9 t andc~`~ -~_ day of~~'fuf~ __, 2007. "-~ f ~ . c NOTARIAL GEORGE ~3 KAUFMAN, NOTARY PUBLIC SOMERSET BORO., SOMERSET COUNTY MY COMMISSION EXPIRES AUGUST 20, 2010 >Ki1~ST AhYiENDMENT TO RCVQCABLE TR-UST AGR~EEMFNT THIS Amendment to TRUST' AGREEMENT ;made this .~ day of r~'~a~"~,-- 2007, ~tween F`RAIv~{ FIMII, of Cumberland County, Pennsylvania, as the "grantor"`, and I~II~S"T GUMMONW'EALTIi TRUST C'ORPORATI4N, as the "ti-ustce". WI11VF`SSETH: The grantor hereby amends the pr©visions of the April ~~, I qg$ ~yocable "Trust Agreement between the parties hereto as follows: ]. Article II. Q. 2 is deleted in its entirety and the following is substituted therefore: "2. Upon the death of the grantor's wife, or upon the grantor's death if she does not survive him, the trustee shall distribute two (2.p%) percent of the then remaining principal of this trust and shall distribute the two (2%} percent as follows: .~. {Inc-half thereof to the Nativity of the Blessed Virgin of Mary' Qrthodox Greek Catholic Church of Ienners, Pennsylvania. B. Une-half thereof to Camp Nazareth. Sharon, PA. Twenty {20A/o) of~e remaining principal of this trust: shall be distributed to the grantor's then surviving grandchildren, in equal shares, per stirpes. The trustee; shall then divide the remaining principal of the Residuary Trust then in its hands. into tv;•a equal shares with one share to be distributed to each of the children ofthc grantor, provided they are living at fhe time for This di~~•ision. In the event cit}ter of the grantor's chilchren is naf surviving at the tune far distribution and such child is s' ~ r.~r~ . s~s;~r~ ~~ !F:~Sf:t'tt(S 1!'~{ hS~YI fi(}Oc`.: F:i%'~p surviered by a spouse, the trustc:c shall hold such share in trust far the surviving spouse under a separate trust during the lifetime of the spouse. 11ie trustee shall pay to or for the benefit of such beneficiary the net income from the trust in quartet-annual installments during her Life, together with so much principal as the trustee, from tune to time, shall deem advisable for the health. maintenance, and corrrfortahle support of the spouse, considering the other assets available for the support and maintenance of the spouse. Upon the death of the surviving spouse, or there is na surviving spouse, any assets remainit~ in the hands of the trustee shall pass to the grandchildren of the grantor in equal shares, per stirpes. In the event any beneficiary hereunder shall have not attained the age oftwenty- frve years the trustee shall continue to hold the beneficiary`s share under a separate trust under the fallowing provisions: a. The trustee shall pay to ar for the benefit of such beneficiary the net income .from his ar her trust in quarter-annual installments during his or her life, together with sa much principal as the trustee, from time to time, shall deem advisable for the hca.Ith, maintenance, support} and.complete education of such €;randehld. At such time as the beneficiary has attained the age of riventy-one y or if the beneficiary has already attained the age of twenty-one years the trustee shall pay one-third of the trust assets to the Ieneficiary free and clear of any trust. At such time as the beneficiary shall attain the age of twenty-five years trustee shall pay any assets, then remaining in the hands of the trustee to the beneficiary, free and clear of any trusts. 2. lixcept as modiFed herein, the Trust Agreement dated April 25, 1995 is ratified in its entirett~. IN WITtiESS ~''f-1h:Rl'OF", the grantor has hereunto set his hand and seal and the trustee has caused ibis agreement to be executed by its du}y authari~ed t r) t: ,. 9 za t~ t3 .~.~itrrurr4 t 1:at~.~S ~rFru~.~ rEe.x ~x:Sfii'~hYt:Y 1't';[ 6L'~f ? k00i.: E:l t~'CT afficers and its corporate seal to be hereunto affixed as and of the day and near first above written. CIRANTOR: TRUSTEE, A~TI:ST: FIRST C`OMMC)NWEA,LI'HBUST GOR)'ORATIOT >3y .rlauuitrq t t ~~~,~:~~ uF:u~,~ nt:y REV4~AITL,E 'T'RUS'T AGR.~'T:~~IENT THIS .aGR~EMENT made tl~isa.~ daY flI• ~~~~L 1995, between FRANK FINUI, of Somerset County, Pe»nsyivania, as the "granter", a«d FIRST f-QM~QNti'~IAL,TN TRUST CQRP(3RATIt7N, as the "trustee". WITf~iFSSETH: Tl~e grantor hereby transfers to the trustee the property described on the attached schedule. This property and any otfyer property received by the trustee hereunder from the grantor shall be Feld a~~d distributed upon the following trusts: ARTICLE I A. The trustee shall pay the net incoane of tl~~e trust to the grantor in quarter-annual installments during his life, together with so much of the principal, as lie rr~ay, from time to time, request in writing. kiowever, during any period in whicl3, in the opinion of tl~e treating physician of fire grantor, the grantor is incapable of managing his affairs because of illness or otherwise, the trustee shalt, in its discretion, use so much of the income and principal of the trust as it shall deem advisable for the comfortable support of the grantor. B• tipan the death of the grantor, the trustee shall distribute any assets as may be necessary° for payment of federal estate tax to the grantor's personal represent~aive for use in satisrying the grantor's said tax, and the remaining principal, together with any property received by the trustee from the grantor's estate or from any c-ther source, steal! be held and distributed under tlrc following provisions. i AkTICLL ll ~. If the grantor's wife, t~%ILMA FIt~'UT„ survives him, the trustee sl~aIl set apart as the 1~Zarital Trust tl~e largest amount of the trust assets which cart qualify as a marital deciuctio27 i~~ tl~e grantor"s estate, after taking into account, all charges to principal which decrease the value of the marital deduction, reduced by an amount, if any, needed to increase his taxable estate so that the federal estate tax as finally determined will equal the unified credit and state death tax credit available against such tax. This trust shall be fended only with assets wl3ich qualify for the marital deduction, valued at the date of distribution, and which, to the e~ctent other assets are available, shall not include assets for which a foreign death ta:~ credit is available. If the grantor and his wife die simultaneously or the other of their deaths cannot be legally established, it shall be presumed that she survived him. 1. Tl~e trustee shall pay the net ineo~r.~e from the I~7arital Trust to or for the benefit of the grantor's wife in quarter-annual installments during her life, together tivith so much pri~icipal as she may request in writing. In addition, in the event of the incapacity of the grantor's wife, the trustee, may, i~t its discretion, use so much principal as it shall deem advisable for her comfortable maintenance and support and to aid I3er in the event of anv circumsta~ices affecting her wherein money is izeeded. ~~- Upon the death of the grantor's wife, the remaining principal shall be distributed to one or more beneficiaries, including Iter estate, in such proportions and sub}ect to such trusts and condztions as the grantor's wife shall appoint by specific reference 2 to this power iii her will, or, if such power is not exercised in full, the uuappainted principal shall be added to the Residuar}~ Trust. B. The trustee s}wail gay to the grantor's executor from the remaining assets any amount whicI~ said executor shall certify in writing as being neeessa~-y to pay det}ts, pre-residuary }3equests, expenses of administration, and death taxes which the executor is directed to pay and the grantor's residuary estate is insufficient to discharge, prouided that no payment shall b~ made from assets. which are not subject to federal estate tax. "I7~e balance of the trust shall be helri as the Residuary Trust, under the following provisions. I • "I"l~e trustee shall pay the net income of the Residuary `I"rust to or for the benefit of the grantor's wife, WILMA FINUI, during her life, together with so much principal as the trustee, in its discretion, deems advisable for her health, maintenance, and support, after giving consideration- to the prior utilization of the principal of tf~e Ivlarital Trust and other assets and sources of income readily available to her. In addition, the trustee- is authorized in its discretion to distribute to or for the benefit of the grantor's children or grandchildren so much principal as it deems advisable fot their health, maintenance, support, a~ld education, ti~~ith no duty oh egoaliratio~i, '. Upon the death of the grantor's wife, or upon the grantor's death if she does z~ot surviue hiin, the trustee stall distribute two (2.0 dQ j percent of the then remaining principal of this trust and shall distribute the two (? °~) percent as follows; A- One-}lalf thereof to the hlativil:y Blessed Virgin cif St. i~1ar}''s Russia~~ Greek catholic Church of .ienners, f'ennsyluania. 3 B- One-half thereof to Camp 1`~azaretlt. T(te trustee shall then divide the remaining principal of the Residuary Trust then in its ha~tds, into as rnazty equal shares as the~~ are children of the grantor, if any, loving at the tune for this division and deceased children of the grantor with issue then surviving. The share of each such deceased child shall be distributed to his or her issue, per stirpes. Itt the event any beneficiary hereunder shall have not attained the age of twenty-five years the trustee shall continue to Bold the beneficiary's share under a separate trust u~tder €1te following provisions: the net income Pram his or her trust in quarter-annual installments during his or her life, together with so much principal as the trustee, from dine tc~ time, shall deem advisable for the health, maintenance, support, and complete education pf such child as such time as the beneticiar}~ Itas attained the age of twenty-ane years or if the beneficiary has ahead y attained the age of twenty-ane years the trustee shall pay one-third oi' the trust assets to the beneficiary free and dear of any trust years trustee shall pay any assets, then remaining in the hands of the trustee to the beneficiary, t°ree and clear of any trusts. b. if at the eime for the distribution none of the persons named or described abo~~e is iivi~tg to take all or arty part of the principal of the Residuary Trust. a. The trustee shall pay to or for the benefit of such beneficiary At such time as the beneficiary shall attain the age of twenty-five 4 such principal st7a11 be paid and distributed one-half to tlAe grantor`s heirs and one-half to the ~rantar's wife`s heirs in accarrlance with the i-ztestate Laws of Pennsylva~tia. ARTICLE IIl "I'he following provisioi3s shalt be applicable to the trusts created herein: A. Clpon the death of any income beneficiary, a~~y accrued or ua~distributed income shall tae paid to the person or persons for whom the prir~cipai is coE~tinued in trust or to whore it is distributed under die terms hereof. l3. Wlii[e in the hat;ds of ttae trustee and until actually paid over or delivered to the persons entitled thereto, the interest of beneficiaries in the income or principal in any trust herein crested shall not be sutajeet to assignment, pledge, attachment, or the claims of creditors, but this provision shall not restrict tl~e exercise cif any power of appointment. C. if airy beneficiary to whore the trustee is directed to distribute any share of trust principal is a minor, or under legal disability, or in the opinion of the beneficiary's treating physician, incapable of properly managing leis own affairs, 17is share shall vast in interest in him indefeasibly, but the trustee shalt continue to hold such sl~iare until he bas attained majority, or his legal disability is removed, or in tl~e opinion of ttte trustee no incapacity exists, with alI the powers granted to it as trustee herein and with authority to use both income and principal for the beneficiary's education, ir~aintena~~ce, and welfare. Payments may be made to the perso~~ having custad_y of tf~e i~eneiiciary when the payments are made without IiaCaility on the part of 5 the trustee to see to the application of said payments by ttte payee. For purposes of this provision, "minor" shall mean any person under the age of twenty-one years. ~. Should the principal of any trust herein provided for be or become toa small in the trustee's discretion to make establishment or continuance of the trust advisable, tl~e trustee may make immediate distribution of the then remaining principal and any accumulated or undistributed income outright to tiTe income beneficiaries in the proportions to which they are entitled to the income. "C'he receipts and releases of the distributees wilt terminate absolutely the rights of atl perso~js u'ho might otherwise have a future interest in the trust, whether vested or contingent, without notice to tt~e~n and without tl~e ~~ecessity of filing an accowit to the court. f=. Until the trustee receives written ,notice of any event upon which a right to receive income or principal may depend, such trustee shall incur no liability to the persons whose interests have been affected by such event for distributions made in °C~od fantil. ARTICLE IV In addition to the powers conferred by law, the trustee shall have the following pow~.rs, in its absolute discretion, except that the trustee sl3all have no power to the Marital 'Trust which would disqualify it for purposes of the marital deduction: tl. To retain alI assets received in land, including stock in FIRST' Ct7MMOs~~.rEAL"~~ FI~~~NCIAL CORPORATION, or its successors, as investments, without duty of diversification, or to self upon suc;(~ terms as it shall deem 6 advisable; to invest in alt forms of property; to exchange or lease for any period of time any real ter personal property and to give options for sales, exchanges and Ieases~ to exercise all rights of security holders; to purchase property frort~ the grantor's estate and to retain such property as if it had been received in kind as an original part of the trust; to make loans, secured or unsecured, to the grantor's estate; to compromise any claim or controversy without court approval; to borrow money from any source, including FIRST COIvIIvIOIVWEALTH FINANCIAL CORI'QRATIQN and to pledge or mortgage assets held hereunder as security theref©r; to delegate discretianarv powers in the management and protection of tl~e assets held hereunder, and to make distributions in cash or i~n kind at current values, in undivided interests or non-pro rata shards. B. To make elections under the tax laws and to select property, without regard to income tax basis, to be allocated in kind to any trust or any beneficiary. and to elect to receive the proceeds of any quaIifred employee benefit trust or individual retirement account in a lump sure or as an annuity, wit(iout reimbursement or equitable adjushnent in the relative interests of the beneficiaries affects thereby and without liability therefor; such actions to be binding and eonr,lusive on all persons. AR'T'ICL>/ V The grantor expressly reserves the right at any tune ar~rd from time to tune by a signed instrument delivered to the trustee, to revoke, alter or amend this trust, in whole or in part, provided that the duties and rate of compensation of the trustee shall nt~t be i~~adified without tale urritten consent of the trustee. ARTICLE VI The trustee may resign at any time by delivering written notice of such resignation to the grantor, or if he is not living, to the current income beneficiary ar beneficiaries, to be effective upon a successor corporate trustee being appointed to act in its place. In such event, .the grantor if living, and if not, a majority in number of the beneficiaries entitled to receive native of resignation shall have the power, by an instrument signed aizd delivered to kl~e trustee to appoint a successor trustee, who shall qualify by filil~g its written acceptance of the office with. tl~e resigning trustee. AR"I'ICLL VIT The trustee sl3ali be entitled to compensation in accordance witl~ its schedule of charges in effect tram Time to time. AIZTICt.r VIII The agreement and trust her~;by created shall be construed and governed by tl~e law of the Commanivealth of Pennsylvania, 8 IN ~WI'I'NESS Vtfl-iEREC?I~, tfie grantor leas hereuf~~to set his Hand aid seal and the trusted has caused t~1is agrcefnent to be executed by its dulti~ authorired officers and its corporate seal to be hereunto affixed as acid of the day and year first ahove writte.~. GRAN1'OIt: 1"ra«k Fii~ui TR USTI:E: A`T'TEST: FIRST COMMpNWEALTH TRUST CORP©RATION ~ ~ ~i: $y % ifi' `mss i "k .~• - /~;'~~ ~ ,1 ,~~, r~:, _- ,~, au1.° ~,c "~«~~. ~~~ U~~,t 4 `,. , ~. Y, First ~.`~mst~~)!~~~~~t~~ `I't-€as~ ~:`c~rr~p~ny~ Fr~r tfietAccount of.- { ~ t r~ l`Acco~nt C<tart~ej f [ t lJ ~~~`~~)L;~1~. f i.f '~ Account t has Established an account with First {4`uatnr~er': Nszscj Commonwealth Trust Company and hereby delivers the foliowin ~') cash ( assets ()rollover assets for deposit into the above account: Sh- arcs _ Cusin #__ y ~c~ ~~,~~ ~ ~~ -~? ti; Asset I~escriotior~ -, Acquisition f_-` =cyst---- Date ~'~/.~ ~, ~l~ ~~~~~~ i,-~,... "~ t:, ` r_ Principal hereby ack°nowled~es delivery a€ the shave assets and First Commonwealth Trust Company acll<,nc~wledges receipt of the those assets this . ^/~.~ day of '~ ~~ ! _~ Iq9~~ y ,~ {C s o,ncr ; Signatur~"} ~,~ {Custatner's Sibraturel First Commonwealth Trust Company, ~ ` ~ 7 ~~ {A,uthorized Signature} ~- ~- ~;' "` Kure: ,off efr~fbfe crssera' ivitf rere,~isre~ erl irrro rrarrtirZee namQ unfess othenvfse nvterl. Jt::'H;i1a;L :[ MHk-~y-~b11 14~1'l F1k51 C:UMMUNWbHLIH LLIaHL L~~= ~~~ ~~m~ ~~~v~alth. March 24, 201 I 'r~4 4b.S bs~~b N, b~ First Commonwealth dank Central Offtces PhltBdelph~a and 6th Streets P.O.Bmc qna Indlana,PA ~;yoa-ogoo fcbanking.com Corinne Eggers Woodhouse Hazezz Elder Law Attorneys at Law 2000 Linglestown Road Suite 202 Harrisburg PA 17110 DECEDENT: >Frrgnk Finnf DATE QF DEATH: February 10, 2011 Dear Ms. Woodhouse: Please see the attached Exhibit "A" for the account information you requested on the dcccdent listed above. Tf you have any questions, please cell me at 724-464-1 L 30. Sincerely, . Susan Lindenberg Senior Transaction Specialist SLJNC MHk-~y-~U11 14 ~ 1'( F 1 K5 I C;UI`1f`1UNWtHL I H LtIiHL '~~4 46.5 b~i~l~ N, b~ '~'~ i fl~r ~iR~T ~~~ ~ ~~m~~n~~alth .; EXHIBIT aA~e YZ~: DECED~N'Y': Frank Finui SOCIAL SECURZTX NUMBER: XXX-XX- 1447 DATE OF DEATH: February 10, 2011 CHECKING A~CCpIJNT Account Number: 0100+403226 Title: Frank Einui ar Wilma Finui Open and Joint Date: November 2, 1993 hate of heath Balance: $4,728.32 Accrued Interest; $ 0.03 SAVINGS ACCOUNT Account Ntunber: 6100000876 Title: Frank Finui ar Wilmia Fined Open and Joint Date: Jelly 30, 1996 Balance Date of Death: 55,380.41 Accrued Interest: $ 0.12 SAFE DEPO5YT DO~C DUX NO: _-NU~1C Title: ____ -~ Location: ~~~ ------- x, ~; ~• TQTAL P, 03 URRSTOWN Box A Tradihbn of Excellence April 11; 2011 Corinne Eggers Woodhouse Hazen Elder Law 2000 Linglestown Road, Suite 202 Harrisburg, PA 17110 Fax: 540-4313 Re: Estate of Frank Finui Social Security Number 198-20-1447 Date of Death February 10, 2011 IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD THE FOLLOWING ACCOUNTS WITH ORRSTOWN BANK: CHECKING ACCOUNT Account No.- Account Type- Date Opened- Joint Account (name/date)- Balance- Accrued Interest- 146000221 50+ Merest Checking 1 /5/OS Wilma Finui 1/5/OS $3,755.30 $0.01 CERTIFICATE OFDEPOSIT Account No.- Account Type- Date Opened- Jaint Account (name/date)- Balance- Accrued Interest- 4000005259 24-29 Month Growth CD 1/5/OS Wilma Finui 115/05 $18,065.19 $5.44 Best Regards, .Q ~ ~ Jill R. Worthington Deposit Processing Clerk 2695 Philadelphia Avenue Chambersburg, PA 17201 4.888.ORRSTOWN SEP, 24. 2011 9:34AM Bankio~ ~~~ rn,st Ananck[ Manaq~matt ~srm.nts ~~ Commonwealth Date Sep~zxtber 24, 201 Y ro Cie E ers ~Vo~ [ompanv Hazen, Elder La~v Fax 717-540-4313 From SaI1C~~(j.iSlex Phone 724-463-6587 N0. 575 P. 1 fax ~`xansu~ittal First Commonwealth Bank Trust Division 6iq Philadelphia Street, Po gOx 6g8 Indiana, aq zg7o:-a6yg 7z~s-k65.328z Phone 724.463.57ig Fax -vwW,fcbanking,cOm Number of Pages q Qnclud~ngthis coverpa$e) Please contact sender if You do not receivQ ag the pages or iP You have transmission problems Dear Corinne: Per your req,,~ please find attached the date of death values for Frank Finui. Should you have any questions, please do not hesitate to contact me at 724-463-65$7. Thank you. .~t~a ~~~ PnisracyNot~ panYlnB this ttansai~ion contains inTnr[nrtlpn, from First [omaionweattit, whkh is cAtfidea mpYhBhted and isiaietided solely furtlte use of the individual or entity named on this you ai:e nalified that dsclast~co transactiop, lfyou are natt~ie ttpterortd d r~eeipienL, ~b~- This prohibition irtS! ~~ distributing or taking any action In reliance on the tOritenis of this lerfot IFyou are not the irrtertded rerlp,~ {t}~ docnme Lions, displayltigthis _ A7ation is strict( contact the senders[ F7+st Comoro L this document shoolkd~be rreturned to first ~ monwealth ammed~atelhy~ ~~ ~. mveatth so that pye tin arratt3~e for the rector, of this trdrismission to Lis ttt no cost to you. 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