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HomeMy WebLinkAbout03-0546PETITION FOR PROBATE and GRANT OF LETTERS Estate of SALLY M. DeANGELO, also known as Deceased Social Security No. 178-38-9676 No. ,~- ,} - 0 3 - -5-' ("/~' To: Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner is 18 years of age or older and the Executor named in the last will of the above decedent, dated February 18, 1999, and codicil(s) dated [none]. Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal residence at 905 Sadler Court, Carlisle Borough, Carlisle, Pennsylvania. Decedent, then 53 years of age, died April 14, 2003, at 905 Sadler Court, Carlisle Borough, Carlisle, Pennsylvania. Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: [none] Decedent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: $ 300,001.00 $ $ $ WHEREFORE, petitioners respectfully request the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary thereon. Carl J. DeA~lo ~ 905 Sadler Court Carlisle, PA 17013 717/243-4705 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) The petitioner above-named swears or affirms that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner and that as personal representative of the above decedent, petitioner will well and truly administer the estate according to law. Sworn to or affirmed and subscribed ~A~ ~)~~/ bef,~m~e this ~,~.4.,,~ day of Carl J. De elo ~ ,2003. . No. 21-03-546 Estate of SALLY M. DeANGELO, Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW, JULY 3;, , 2003, in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated February 18, 1999, and described therein be admitted to probate and filed of record as the last will of Sally M. DeAngelo and Letters Testamentary are hereby granted to Carl J. DeAngelo. Will Book # Page / Register-of ~ills / FEES Probate, Letters, Etc. $ 305.00 Short Certificates (3) $ 9.00 ~ EXTRA PGS 4 $ 12.00 JCP $ 10.00 TOTAL Filed JULY 3, 2003 $ 336.00 Stephen L. Bloom, Esquire Sup. Ct. I.D. No. 49811 2100 Longs Gap Road Carlisle, PA 17013 (717) 249-7717 LETTERS GIVEN TO EXECUTOR JULY 3, 2003 C:XLAS~ESTATES\5550-3pet ! 21-03-546 F:~ILE S~DATAFILE\WILLS~5550.W.WIL\dln LAST WH,I, AND TESTAMENT 21-03-546 I, SALLY M. DeANGELO, of the Borough of Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me made. 1. I direct that all my legally enforceable debts, funeral expenses, testamentary expenses and all inheritance taxes (whether such taxes may be payable by my estate or by any recipient of any property) shall be paid from my residuary estate as soon as practicable after my decease and as part of the administration of my estate. My personal representative shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. 2. If my spouse shall survive me by thirty (30) days, then I give, devise and bequeath all of my estate, both real and personal property, unto my husband, CARL J. DeANGELO, absolutely. 3. In the event my said husband shall predecease or fail to survive me by more than thirty (30) days, then I give, devise and bequeath all of my estate, both real and personal property, in equal shares, unto my children, CARL JOSEPH DeANGELO, II, ANTHONY JAMES DeANGELO, TIMOTHY JOHN DeANGELO and JOY KATHRYN DeANGELO, absolutely. 4. a. In the event that any of my said children shall predecease or fail to survive my husband and me by more than thirty (30) days and shall be survived by issue, then his or her share shall be held by my Trustee, in trust, for the following purposes: (1) I direct that my Trustee shall hold, invest and reinvest the same, collect the income arising therefrom, and after paying all expenses incident to the management of the trust, to use and apply as much of the income and principal as may be necessary in the sole discretion of my Trustee, in equal shares, for the support, well-being and education of the Page 1 of 5 Pages issue of my deceased child. (2) I direct that each of the issue of such deceased child shall have the right of withdrawal of his or her equal share of the principal and any accumulated income of such trust as each attains the age of twenty-one (21) years. b. In the event any of my said children shall predecease or fail to survive my husband and me by thirty (30) days and shall not be survived by issue, then such deceased child's share shall be distributed by my said Trustee equally to my remaining children or their issue in accordance with the terms of this Item 4. c. Prior to the distribution of the principal of any share, my said Trustee shall have the sole discretion to invade the principal of said share for the support, maintenance and education of such children or issue of such deceased children, regardless of age. d. To the extent that the same is permitted by law, none of the beneficiaries hereunder shall have any power to dispose of or to charge by way of anticipation any interest given to such beneficiary; and all sums payable to such beneficiaries hereunder shall be free and clear of the debts, contracts, alienations and anticipations of the beneficiaries, and all liabilities for levies and attachments and proceedings of whatsoever kind, at law or in equity. 5. I nominate, constitute and appoint my said husband, CARL J. DeANGELO, as Executor of my estate. In the event he shall be unable or unwilling to serve in such capacity, then I appoint my son, CARL J. DeANGELO II, to act in such capacity. In the event he shall be unable or unwilling to serve in such capacity, then I appoint my brother, JAMES J. MACDONALD, II, to act in such capacity. I nominate, constitute and appoint my son, CARL J. DeANGELO, II, as Trustee under the terms of this Last Will and Testament. In the event he shall be unable or unwilling to serve in such capacity, then I appoint my brother, JAMES J. MACDONALD, II, to act in such capacity. 7. I direct that neither my personal representative nor my Trustee shall be required to file a bond to secure the faithful performance of their duties in any jurisdiction. Page 2 of 5 Pages S.M.D. o I authorize and empower my personal representative and Trustee, in their sole and absolute discretion, to purchase or otherwise acquire and retain any investments of which I die seized or any real or personal property of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose of or grant options in regard to any or all property of any kind forming a part of my estate for such terms and such prices as they may deem advisable; to borrow money for any purposes connected with the protection and preservation of my estate; to mortgage or pledge any real or personal property forming a part of my estate or to join in or secure the partition of same; to compromise any claims or demands of my estate against others or of others against my estate; to make distribution in kind and to cause any share to be composed of cash, property or undivided fractional shares in property different in kind from any other share; to employ agents, attorneys and proxies and to delegate to them such power as my personal representative and Trustee consider desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; and to execute and deliver such instruments as may be necessary to carry out any of these powers. In addition, I direct that my personal representative shall have the power to conduct an inventory of any safe deposit box necessary to the administration of my estate. A majority of all income beneficiaries of the trust or trusts created under this Will may from time to time remove any corporate trustee then acting for reasonable cause and substitute another corporate trustee; provided, however, that such successor corporate trustee shall not be a related or subordinate to any one or more of the beneficiaries hereunder within the meaning of Internal Revenue Code §672(c) or successor provisions. When the removed corporate trustee has received written notice of its removal and has been notified in writing by its successor corporate trustee of the latter's acceptance, the removed corporate trustee shall surrender all books, records, and assets in its possession comprising any portion of the trust or relating to the trust. In no event shall the removed corporate trustee charge a "termination fee" based on a percentage of trust assets as a result of such removal but shall be entitled only to charge such fee as fairly represents the cost of any accounting required by the beneficiaries or successor corporate trustee as part of such removal and substitution. The removed corporate trustee shall not be relieved of liability until its successor has qualified and the removed trustee's accounting, if applicable, has been settled or the beneficiaries P~e3of5P~es S.M.D. and successor corporate trustee have otherwise accepted an account stated in lieu of a formal accounting. As used in this paragraph, the term "reasonable cause" includes, but is not limited to: (1) poor investment performance, (2) the removal of all current income beneficiaries from the state in which the corporate trustee is licensed to conduct business as a corporate trustee, (3) inattention to the reasonable needs of the beneficiaries, (4) lack of communication between trustee and beneficiaries, (5) inaccurate or unclear transaction statements or statements of account, (6) conflicts between the corporate trustee and the beneficiaries, (7) merger, acquisition or deteriorating financial condition of the corporate trustee, or (8) high turnover of account officers assigned to any trust under this Will. IN WITNESS WHEREOF I have hereunto set my hand and seal this ]8~-' day of ~)~ ,199~. Sally M. DceAngelo 0 SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and for her Last W'fll and Testament, in the presence of us, who at her request, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testatrix and of each other. Page 4 of 5 Pages COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF CUMBERLAND ) SS. I, Sally M. DeAngelo, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sally M. I~eAngelo (,~ Sworn o~d acknowledged,,.abefore me by Sally M. DeAngelo, the Testatrix, this 1 O- ~day of ,199~. Olnlle L. Nye, Notary Public Clrlllle Boro Cumberland County Notary Public My Comrn i81on Expires Feb. 26, ~00t VANiA ) 'SS. COUNTY OF CUMBERLAND ) We, ~f_d~ t, '~OOfY~ and ('~{(0~L[ b~e the witnesses whose names are signed to the attached or foregoing~nstrum~nt, d according to law, do depose and say that we were present and saw Sally M. DeAngelo, the Testatrix, sign and execute the instrument as her Last Will; that the Testatrix signed willingly and that the Testatrix executed it as her free and voluntary act for the purposes therein expressed; that each of us, in the hearing and sight of the Testatrix, signed the Will as witnesses; and that to the best of our knowledge the Testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. ' · , Notary Public Cai'lille Boro, ~umberland Count My Commt~ton Expires Feb Y Page 5 of 5 Pages W ILL Ob' SALLY M. DEANGEL¢ PREPARED BY: MARTSON DEARDORFF WILLIAMS ~ OTTO ATTORNEYS (~. COUNSELLORS AT LAW TEN EAST HIGH STREET CARLISLE, PENNSYLVANIA 17013 TELEPHONE (717) 243-3341 '03 JUL -3 /\11 :(!6 REV-1500 EX + (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURNIFiLENUMBER RESIDENT DECEDENT 12_1 DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) DECE- D!~.ANG~..T,O , SA.LT,¥ A. DENT DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) 05/25/1949 04/14/2003 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST. AND MIDDLE INITIAL DEANGELO ~ CARL J OFFICIAL USE ONLY 2003 00546 YEAR NUMBER SOCIALSECURITYNUMBER 178-38-9676 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER CHECK APPRO- PRIATE BLOCKS 1. Original Return ~ 2. Supplemental Return J~l 3. Remainder Return 4. Limited Estate 4a. Future Interest Compromise (date of death pdor to 12-13-82) (date of death after 12-12-82) 5. Federal Estate Tax Return Required 6. Decedent Died Testate 7, Decedeet Maintained a Lving Trust (Attach copy of Will) (Attach acopy of Trust) 8. Total Number of Safe Deposit Boxes 9. Litigation Proceeds Received 10. Spousal Poverty Credit(date of death between 12-31-91 and 1-1-95) L-'-J 11. Election to tax under Sec_ 9113(A) (Attach Sch O) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE & CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: CDR- RE- SPON DENT NAME COMPLETE MAILING ADDRESS MICRAEL B DEVLIN FIRM NAME (If Applicable) P O BOX 668 BOYER & RITTER CARLISLE, PA 17013 TELEPHONE NUMBER 717 249-3414 RECA- PITULA- TION 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 6. Jointly Owned Properly (Schedule F) j-]Separate Billing Requested (6) 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) (7) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H)(9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)(10) 11. Total Deductions (total Lines 9 & 10) 12, Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) 0.00~.~ 400,513.0~ 0.00 0.00 0.00 0.00 0.00 (8) 14,755.00 0.00 (11) (12) (13) (14) OFFICIAL USE ONLY 400,513.00 14,755.00 385,758.00 0.00 385,758.00 TAX COMPU- TATION SEE INSTRUCTIONS ON PAGE 2 FOR APPLICABLE RATES 1 5. Amount of Line 14 taxable at the spousal tax rate. or transfers under Sec_ 9116 (a~(1.2) 3 8 5 , 7 5 8 · 0 0 X .00 (1 5) 16, Amount of Line 14 taxable at lineal rate 0. 00 X .04 ~ (16) 17. Amountof Line 14 taxableatsibling rate 0. 00 X .12 (17) 1 8. Amount of Line 14 taxable at collateral rate 0 · 00 X . 15 (18) 19. Tax Due 20, [-] l CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT I >> BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND RECHECK MATH<< 0.00 0.00 0.00 0.00 0.00 0 PA15001 NTF 29755 Copyright 2000 Greatland/Nelco LP- Forms Software Only PA REV-1500 EX (6-00) Decedent's Complete Address: STREET ADDRESS Page 2 905 SADLER DRIVE CITY CARLISLE Tax Payments and Credits: STATE PA ZIP 17013 Tax Due (Page 1 Line 19) Credits/Payments A. Spousal Poverty Credit 0.00 B. Prior Payments 0.00 C. Discount 0.00 Total Credits (A + B + C) (2) 3. Interest/Penalty if applicable D. Interest 0.00 E. Penalty 0.00 (1) Total Interest/Penalty (D + E) (3) 4. If Line 2 is greater than Line I + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page I Line 20 to request a refund (4) 5. If Line I + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 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. retaintheuseorincomeofthepropertytransferred; ..................................... ~ ~ b. retain the right to designate who shall use the property transferred or its income; ............... c. retain a reversionary interest; or ................................... d. receive the promise for life of either payments benefits or care~ .................... 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................................... ~ ~ 3. Did decedent own an "in trust for" or payable upon death bank account or secudty 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 ANswE~ ~0' ~N;~ '0~ ~HE~ ~B~DV'E 'Q~E~+i0~$' iS' Y'ES',' ' ' ~ ~ YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RE~URN. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements and to the best of my knowledge and behef, it is true, correct and complete. Declaration of preparer other than the personal representative s based on information of which preparer has any knowledge. 0.00 0.00 0.00 0.00 0.00 0.00 SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS P O BOX 668 CARLISLE, PA 17013 SIGNATUREq3)F PREPARER OTHER THAN. R~E~PRESENTATIVE [,~(~c,,~ ~ ~ ~ '~ ~." ADORESS 0 I'L,,..:t DATE DATE CARLISLE, PA 17013 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 tho use of the survivingspouse is 3% [72 P.S. e 9115 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate is imposed on the net value of t~ansfers to or for the use of the surviving spouse is 0% [72 P.S. S 9116 (a){1.1) (ii)]. The statute d~ ~3~;Le~e~]~pt a transfer to a surviving spouse fro m tax, · " - and the statutoryrequiremente for disclosure of assets and filing a tax return are stillapplicable 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, an adoptive parent, or a stepparent of the child is 0% [72 P.S. §9116(aX1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72. P.S. § 9116(1.2) [72 P.S. § 9116(aX1)]. The tax rate imposed on the net value of transfers to or for the use of the decedont's siblings is 12% [72 P.S. § 9116(aX1.3)]. 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. 0 PA15002 NTF 29756 Copyright 2000 Groatland/Nelco LP- Forms Software Only REV-1503 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS FILE NUMBER DEANGELO, SALLY A 21-2003-00546 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NO. DESCRIPTION 1. 152,300 SHARES M&Z CARPETS, INC STOCK TOTAL (Also enter on line 2, Recapitulation) $ 0 PA15031 NTF33300 (If more space is needed, insert additional sheets of the same size) Copyright 2000 Greatlan d/Nelco LP - Forms Software On ly VALUE AT DATE OF DEATH 400,513.00 400,513.00 RIEV-1511EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER DEANGELO, SALLY A 21-2003-00546 AMOUNT Debts of decedent must be reported on Schedule I. ITEM NO. DESCRIPTION A. FUNERAL EXPENSES: I CUMBERLAND VALLEY MA~4ORIAL GARDENS 2 HOFFMAN-ROTH FUNERAL ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN No. of Personal Representative(s) Street Address City State Year(s) Commission Paid: 5, 6. 7. Zip Attorney Fees Name: Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City 0 PA15111 NTF 33308 State Zip Relationship of Claimant to Decedent Probate Fees Accountant's Fees Name: Tax Return Preparer's Fees FILING FEE TOTAL (Aisc enter on line 9, Recapitulation) $ (if more space is needed, insert additional sheets of the same size) Copyright 2000 Greatland/Nelco LP - Forms Software Only 2,561.00 6,838.00 0.00 505.00 3,500.00 336.00 1,000.00 0.00 15.00 14,755.00 REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES DEANGELO, SALLY A FILENUMBER 21-2003-00546 NUMBER I 1. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousaJ distributions, and transfers under Sec. 9116 (a) (1.2)] DEANGELO, CARL J 905 SADLER DRIVE ~ARLISLE, PA 17013 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE 385,758.00 Spouse DOLLAR AMTS. FOR DISTRIBS. SHOWN ABOVE ON LINES 15 THROUGH 18~ AS APPROPRIATE~ ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: -- A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 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 DISTRIBS. ON LINE 13 OF REV-1500 COVER (If more space is needed, insert additional sheets of the same size) Cop yright 2000 Greatland/Nelco LP - Forms Software Only $ 0.00 0 PA15131 NTF 33293 F \FIL £$'~DATAFILE~W1LLS\5550-W WIL\dln LAST WILL AND TESTAMENT A ~O~s~ONA[, ~R~RA~ON CARLISLE. PA 1~13 I, SALLY M. DeANGELO, of the Borough of Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me made. 1. I direct that all my legally enforceable debts, funeral expenses, testamentary expenses and all inheritance taxes (whether such taxes may be payable by my estate or by any recipient of any property) shall be paid from my residuary estate as soon as practicable after my decease and as part of the administration of my estate. My personal representative shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. If my spouse shall survive me by thirty (30) days, then I give, devise and bequeath all of my estate, both real and personal property, unto my husband, CARL J. DeANGELO, absolutely. 3. In the event my said husband shall predecease or fail to survive me by more than thirty (30) days, then I give, devise and bequeath all of my estate, both real and personal property, in equal shares, unto my children, CARL JOSEPH DeANGELO, II, ANTHONY JAMES DeANGELO, T/MOTHY JOHN DeANGELO and JOY KATHRYN DeANGELO, absolutely. 4. a. In the event that any of my said children shall predecease or fail to survive my husband and me by more than thirty (30) days and shall be survived by issue, then his or her share shall be held by my Trustee, in trust, for the following purposes: (1) I direct that my Trustee shall hold, invest and reinvest the same, collect the income arising therefrom, and after paying all expenses incident to the management of the trust, to use and apply as much of the income and principal as may be necessary in the sole discretion of my Trustee, in equal shares, for the support, well-being and education of the Page 1 of 5 Pages S.M:D issue of my deceased child. (2) I direct that each of the issue of such deceased child shall have the fight of withdrawal of his or her equal share of the principal and any accumulated income of such trust as each attains the age of twenty~one (21) years. b. In the event any of my said children shall predecease or fail to survive my husband and me by thirty (30) days and shall not be survived by issue, then such deceased child's share shall be distributed by my said Trustee equally to my remaining children or their issue in accordance with the terms of this Item 4. c. Prior to the distribution of the principal of any share, my said Trustee shall have the sole discretion to invade the principal of said share for the support, maintenance and education of such children or issue of such deceased children, regardless of age. d. To the extent that the same is permitted by law, none of the beneficiaries hereunder shall have any power to dispose of or to charge by way of anticipation any interest given to such beneficiary; and all sums payable to such beneficiaries hereunder shall be free and clear of the debts, contracts, alienations and anticipations of the beneficiaries, and all liabilities for levies and attachments and proceedings of whatsoever kind, at law or in equity. 5. I nominate, constitute and appoint my said husband, CARL J. DeANGELO, as Executor of my estate. In the event he shall be unable or unwilling to serve in such capacity, then I appoint my son, CARL J. DeANGELO II, to act in such capacity. In the event he shall be unable or unwilling to serve in such capacity, then I appoint my brother, JAMES J. MACDONALD, II, to act in such capacity. I nominate, constitute and appoint my son, CARL J. DeANGELO, II, as Trustee under the terms of this Last Will and Testament. In the event he shall be unable or unwilling to serve in such capacity, then I appoint my brother, JAMES J. MACDONALD, II, to act in such capacity. 7. I direct that neither my personal representative nor my Trustee shall be required to file a bond to secure the faithful performance of their duties in any jurisdiction. Page 2 of 5 Pages S.M.D. I authorize and empower my personal representative and Trustee, in their sole and absolute discretion, to purchase or otherwise acquire and retain any investments of which I die seized or any real or personal property of any nature~ to sell, lease, pledge, mortgage, transfer, exchange, dispose of or grant options in regard to any or all property of any kind forming a part of my estate for such terms and such prices as they may deem advisable; to borrow money for any purposes connected with the protection and preservation of my estate; to mortgage or pledge any real or personal property forming a part of my estate or to join in or secure the partition of same; to compromise any claims or demands of my estate against others or of others against my estate; to make distribution in kind and to cause any share to be composed of cash, property or undivided fractional shares in property different in kind from any other share; to employ agents, attorneys and proxies and to delegate to them such power as my personal representative and Trustee consider desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; and to execute and deliver such instruments as may be necessary to carry out any of these powers. In addition, I direct that my personal representative shall have the power to conduct an inventory of any safe deposit box necessary to the administration of my estate. A majority of all income beneficiaries of the trust or trusts created under this Will may from time to time remove any corporate trustee then acting for reasonable cause and substitute another corporate trustee; provided, however, that such successor corporate trustee shall not be a related or subordinate to any one or more of the beneficiaries hereunder within the meaning of Internal Revenue Code §672(c) or successor provisions. When the removed corporate trustee has received written notice of its removal and has been notified in writing by its successor corporate trustee of the latter's acceptance, the removed corporate trustee shall surrender all books, records, and assets in its possession comprising any portion of the trust or relating to the trust. In no event shall the removed corporate trustee charge a "termination fee" based on a percentage of trust assets as a result of such removal but shall be entitled only to charge such fee as fairly represents the cost of any accounting required by the beneficiaries or successor corporate trustee as part of such removal and substitution. The removed corporate trustee shall not be relieved of liability until its successor has qualified and the removed trustee's accounting, if applicable, has been settled or the beneficiaries Page 3 of 5 Pages S.M.D. and successor corporate trustee have otherwise accepted an account stated in lieu of a formal accounting. As used in this paragraph, the term "reasonable cause" includes, but is not limited to: (1) poor investment performance, (2) the removal of all current income beneficiaries from the state in which the corporate trustee is licensed to conduct business as a corporate trustee, (3) inattention to the reasonable needs of the beneficiaries, (4) lack of communication between trustee and beneficiaries, (5) inaccurate or unclear transaction statements or statements of account, (6) conflicts between the corporate trustee and the beneficiaries, (7) merger, acquisition or deteriorating financial condition of the corporate trustee, or (8) high turnover of account officers assigned to any trust under this Will. IN WITNESS WHEREOF I have hereunto set my hand and seal this ]8~/'~ day of '~}~ ,I 99'~. Silly M. D~ffAngelo ~ SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testatrix and of each other. Page 4 of 5 Pages COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF CUMBE~AND ) SS. I, Sally M. DeAngelo, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sally M. I~eAng~lo c.J& Swom o~d acknowledged,,,obefore me by Sally M. DeAngelo, the Testatrix, this l ~'"-day of , 199"f Denise L. Nye, Notary Public Clrlllle Boro, Cumberland County Notary Public My Commllalon Expires Feb. 28, ,~d01 nA ) :SS. COUNTY OF CUMBERLAND ) We, ~>~. ¥'~ C, '~OOfI(~ and ("~0~ b~e the witnesses whose names are signed to the attached or foregoing-instrument, d according to law, do depose and say that we were present and saw Sally M. DeAngelo, the Testatrix, sign and execute the instrument as her Last Will; that the Testatrix signed willingly and that the Testatrix executed it as her free and voluntary act for the purposes therein expressed; that each of us, in the hearing and sight of the Testatrix, signed the Will as witnesses; and that to the best of our knowledge the Testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Address Address [ N~adal Seal N J Denise L. Nye, N~a~ Public ] Oarlllle ~m, Cumberland County ~ My COmmisSion Expires Feb. 26, 2~0~ ~.~ember Pen~s'v~vani~ Page 5 of 5 Pages Name of Decedent: Date of Death: CERTIFICATION OF NOTICE UNDER RULE 5.6(a) ~p.,,-,L 19. ~ Will No. c2/-0 g - oy,.e-b Admin. No. To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on .. Name Address 73'1- Notice has now been given to all persons entitled thereto under Rule 5.6(a) except Signature Name I address Telephone Capacity: I"'~Personal Representative Counsel for personal representative STATUS REPORT UNDER RULE 6.12 Name of Decedent: Sally M. DeAngelo Date of Death: April 14, 2003 Will No. 21 03~0546 Admin. No. 21 03 0546 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes X No 2. If the answer is No, state when the personal representative reasonable believes that the administration will be complete: If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No X is: b. The separate Orphans' Court No. (if any) for the personal representative's account c. Did the personal representative state an account informally to the parties of interest? Yes No X d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: Signature Capacity: Personal Representative BUREAU OF ZNDTVZDUAL TAXES /NHERTTANCE TAX DZVZSTON DEPT. ZSO6nl HARRTSBURG, PA 171Z8-0601 CONNONHEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE NOTZCE OF INHERITANCE TAX APPRAZSENENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX HZCHAEL B DEVLZN BOYER & RZTTER PO BOX 668 CARLISLE PA 17015 DATE ESTATE OF DATE OF DEATH FILE NUHBER COUNTY ACN REV-l;4? EX AFP 11-17-2005 DEANGELO SALLY H 04-14-2003 21 03-0546 CUHBERLAND 101 Amoun~ Remitted I HAKE CHECK PAYABLE AND RENZT PAYNENT TO= REGZSTER OF NZLLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LTNE ~'~ RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLONANCE OF DEDUCTZONS AND ASSESSNENT OF TAX ESTATE OF DEANGELO SALLY NFZLE NO. 21 03-0546 ACN 101 DATE 11-17-2003 TAX RETURN #AS: (X) ACCEPTED AS FZLED ( ) CHANGED RESERVATION CONCERNTNG FUTURE ZN.~KEST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Reel Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) $. CloseZy Held Stock/Partnership Interest (Schedule C) ($) 4. Hortgeges/Notes Receivable (Schedule D) $. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) ($) 6. Jolntly O~ned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXENPTZONS: 9. Funeral Expenses/Ado. Costs/H~sc. Expanses (Schedule H) (9) 10. Debts/Hortgage Liebilltles/Liens (Schedule Z) (10) 11. Tote1 Deductions 12. Net Value of Tax Return .00 400z513.00 .00 .00 .00 .00 .00 (8) NOTE: To insure proper credit to your account, subeit the upper port,on of this fore with your tax payment. 400,513.00 14,755.00 .00 (11) 1~.755. O0 (12) 385,758. O0 15. 14. NOTE: ASSESSNENT OF TAX: 15. Amount of Line 14 at Spousal rata 16. Amount of Line 14 texebZe at Lineal/Class A rate (16) 17. Amount of Line 14 at Sibling rata (17) 18. Amount of Line 14 taxable at Collateral/Class B rata (16) 19. Principal Tax Due TAX CREDITS: Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) .00 Net Value of Estate Sub,oct to Tax (14) 385,758. O0 Zf an assessment ~as issued previously, lines 14, 15 and/or 16, 17, 18 and 19 ~ill reflect flgures that include the total of ALL returns assessed to date. 385,758.00 x O0 = .00 · 00 x 045= .00 · O0 x 12 = . O0 · O0 x 15 = . O0 (19)= . O0 PAYMENT DATE R~CEZPT NUHBER ZF PAID AFTER DATE ZNDZCATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL ZNTEREST. D/SCOUNT INTEREST/PEN PAID (-) AHOUNT PAID TOTAL TAX CREDIT J I BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE .00 .00 .00 .00 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED. ZF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR)~ YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THZS FORN FOR INSTRUCTIONSo) RESERVATION: Estates of decedents dying on or before December 1Z, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class B [collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Comaonaaalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the laaful Class B (collatmral) rate on any such futura interest. PURPOSE OF NOT[CE: PAYHENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section ZI~O of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (7Z P.S. Section 91~0). Detach the top portion of this Not[ca and submit with your payment to the Register of #ills printed on the reverse side. --Hake check or money order payable to: REGISTER OF HELLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" [REV-1315). Applications are available at the Office of the Register of Rills, any of the 25 Revenue District Offices, or by calling the special Iq-hour answering service for forms ordering: 1-BOO-36Z-ZOSO; services for taxpayers with special hearing and / or speaking needs: 1-800-~7-30Z0 (TT only). Any party in interest nat satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax [including discount or interest) as shown on this Notice must object within sixty (60) days of race[pt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. ZBIOZ1, Harrisburg, PA 171ZB-lOE1, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. Sam page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decadsnt's death, a five percent (5Z) discount of the tax paid is allowed. The 1SI tax amnesty non-participation penalty is computed on the total of the tax end interest assessed, and not paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same tiaa period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January l, 198Z bear interest at the rate of six (BI) percent par annum calculated at a daily rate of .00016~. All taxes which became delinquent on and after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. Tho applicable interest rates far 1982 through ZOOS are: Interest Daily Interest Daily Interest Daily Year Rate Factor Yaa.~r Rate Factor Yaa.~r Rate Factor 1982 202 .0005~8 1987 9Z .O00Z~7 1999 7Z .00019Z 1983 16Z .000~38 1988-1991 1XZ .000301 2000 82 .OOOZ19 198~ 11Z .000301 1992 9Z .0002~7 ZOO1 9Z .O00Z~7 1985 132 .000356 1993-199~ 7Z .OOO19Z ZOOZ 62 .00016~ 1986 IOZ .O0027~ 1995-1998 9Z .O00Z~7 ZOO3 SZ .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (la) days beyond the date of tho assessment. If payment is made after tho interest computation date shown on the Notice, additional interest must ba calculated.