Loading...
HomeMy WebLinkAbout07-26-12~_ ~~ ~ .....k y~~ 1ti ~ 4f~ ~" - -t°, l _...J ~ `~~ j i _~J ~! (1~ rW~ LC _-- ~d HOLMAN 8 HOLMAN ATTORNEY AT LAW ROBIN HOLMAN LOY 16 EAST MAIN STREET P. 0. BOX 97 NEW BLOOMFIELD, PA 17068 TEL. (717)582-2410 FAX (717) 582-8178 In Re: Estate of BEVERLY E. BEERS, Late of Hampden Township, Cumberland County, Pennsylvania, Deceased IN THE COURT OF COMMON PLEAS OF THE 9~' JUDICIAL DISTRICT OF PENNSYLVANIA, CUMBERLAND COUNTY ORPHANS' COURT DIVISION ~.~ .rG No. 21-11-1270 c:~~ -.; ~< ~ FAMIL Y SETTLEMENT A GREEMENT i' ..~ _ ~" LLB iO ~ THIS AGREEMENT is made and entered into this of March, 2012, by and between RONALD E. SWAIN and JOYCE M. SWAIN, as Administrators of the Estate of BEVERLY E. BEERS, Deceased (hereinafter referred to as "the Administrators"); and JAMES R. MASSIE, JR., JAMIE MASSIE, DAVID MASSIE, JEREME MASSIE, STEPHANIE VERA and DAVALIN PARKER (hereinafter referred to as "the Beneficiaries"). WHEREAS, Beverly E. Beers of Hampden Township, Cumberland County, Pennsylvania, died intestate on October 18, 2011; and WHEREAS, the decedent, Beverly E. Beers, was the widow of Thomas R. Beers who died on January 21, 1983; and WHEREAS, the decedent, Beverly E. Beers, had two sons: James R. Massie, Jr. and David E. Massie. WHEREAS, the decedent's son, David E. Massie, died on July 16, 1991 leaving to survive him five children: Jamie Massie, David Massie, Jereme Massie, Stephanie Vera and Davalin Parker; and WHEREAS, the intestate heirs of the Decedent and the percentage of their share of the estate are her son, James R. Massie, Jr., - 50%; and the children of her deceased son, David E. Massie: Jamie Massie - 10%; David Massie - 10%; Jereme Massie - 10%; Stephanie Vera - 10%; and Davalin Parker - 10%; and WHEREAS, the said Beneficiaries renounced their rights to take out Letters of Administration in favor of the said Ronald E. Swain and Joyce M. Swain; and WHEREAS, Letters of Administration of the estate of the said decedent were duly issued by the Register of Wills of Cumberland County, Pennsylvania, to Ronald E. Swain and Joyce M. Swain on November 30, 2011; and WHEREAS, the Beneficiaries have been furnished with a complete listing of the estate assets, as set forth on the Inheritance Tax return filed by the Administrators; a copy of the Inheritance Tax return having been provided to the beneficiaries separate from this agreement; and HOLMAN & HOLMAN ATTORNEY AT LAW ROBIN HOLMAN LOY 16 EAST MAIN STREET P. 0. BOX 97 NEW BLOOMFIELD, PA 17068 TEL. (717)582-2410 FAX (717) 582-8178 WHEREAS, the Administrators have gathered the assets of the estate of the said decedent, and the assets consist of cash with a total value of $100,843.23 as set forth in said Inheritance Tax Return plus four Florida real estate lots with an estimated value of $1,000 plus accrued interest and tax refunds; and WHEREAS, the Administrators have made disbursements and satisfied all estate liabilities which total $14,588.81 plus the inheritance tax of $3,683.45 as set forth on the said Inheritance Tax Return plus additional probate expenses relating to the Florida property of $1,433.02 plus Florida real estate taxes of $194.30 plus additional probate and administration costs of $90.25; and WHEREAS, the inheritance tax in the total amount of $3,683.45 was paid on estate assets which included a 5°/D discount of $198; and WHEREAS, the Administrators have requested a refund of overpayment on the inheritance tax in the amount of $77.55 which has not been received as of the date of the signing of this Agreement; and WHEREAS, the Administrators have not received Department of Revenue approval of the Inheritance Tax Return; and WHEREAS, the Administrators and the Beneficiaries agree to the distribution in kind of the Florida lots valued at $1,000 to Stephanie Vera; and WHEREAS, the Administrators and Beneficiaries desire a distribution to be made at the time of the signing of this agreement with an escrow of $1,901.22 to be held by the Administrators until the final approval of the Inheritance Tax Return by the Department of Revenue and the receipt of any refund; and WHEREAS, the balance for distribution as shown on the said Statement of Distribution marked Exhibit "A" has been reduced to cash and will be distributed as herein indicated in accordance with the Intestate Laws of the Commonwealth of Pennsylvania; and WHEREAS, the duties and responsibilities of the Administrators incident to the administration of the Estate have been substantially completed; and WHEREAS, the Administrators and Beneficiaries desire to have the balance of the Estate distributed without a formal accounting by the Administrators to the Orphans' Court Division of the Court of Common Pleas of the 9th Judicial District of Pennsylvania, (the Court having jurisdiction over the matter), in order that expense, delay and publicity may be avoided. HOLMAN & HOLMAN ATTORNEY AT LAW ROBIN HOLMAN LOY 16 EAST MAIN STREET P. 0. BOX 97 NEW BLOOMFIELD, PA 17068 TEL. (717) 582-2410 FAX (717)582-8178 NOW, THEREFORE, the parties hereto, for good and valuable consideration, receipt of which is hereby acknowledged, and intending to be legally bound hereby, agree with one another as follows: 1) The foregoing provisions of this Agreement are incorporated herein by reference. 2) The Administrators have gathered the assets of the estate of the said decedent which consist of cash and real estate with a total value of $100,843.23 as set forth on said Inheritance Tax Return plus the current estimated market value of the four Florida lots of $1,000 plus an expected PA Inheritance tax refund of $77.55 plus accrued interest of approximately $58.72 for a total gross estate of $101,979.50. 3) The Administrators have paid estate liabilities of $14,588.81 as set forth on said Inheritance Tax Return plus Pennsylvania Inheritance Tax of $3,683.45 ($3,881.45 less discount of $198) plus additional probate expenses relating to the Florida property of $1,433.02 plus Florida real estate taxes of $194.30 plus additional probate fees and administrative costs of $90.25 for a total gross liabilities of $19,989.83. 4) The Administrators have not received approval from the Pennsylvania Department of Revenue of the Inheritance Tax Return, nor have the Administrators received the refund requested of $77.55. 5) The Administrators shall file final fiduciary returns with any refunds/deductions being divided according to the appropriate intestate percentages among the Beneficiaries. 6) The Administrators and the Beneficiaries agree to the in-kind distribution of the four Florida lots which are currently assessed at $1,470 per lot. The Administrators have made efforts to sell said lots but without success. After consideration of the realtor's commission being charged to sell each lot and discussions with the Beneficiaries, the parties agree that the total fair market value of the lots is $1,000 and said lots shall be distributed to Beneficiary Stephanie Vera who desires the lots to be titled in the name of her mother, Roxie Lybrand. 7) The Administrators shall reserve $1,901.22 of estate funds for the purpose of paying any additional taxes due and owing on fiduciary returns and any deed recording costs or filing fees, with any remaining escrow balance being divided in the appropriate intestate percentages between the Beneficiaries. HOLMAN 8 HOLMAN ATTORNEY AT LAW ROBIN HOLMAN LOY 16 EAST MAIN STREET P. 0. BOX 97 NEW BLOOMFIELD, PA 17066 TEL. (717) 582-2410 FAX (717) 582-8178 8) The Administrators do not anticipate any additional inheritance taxes or fiduciary taxes being due, nevertheless, the Beneficiaries, James R. Massie, Jr., Jamie Massie, David Massie, Jereme Massie, Stephanie Vera and Davalin Parker, specifically agree to be responsible for any additional PA Inheritance taxes and/or fiduciary taxes which may be due and owing after the preparation and filing of the final fiduciary returns and after using the reserve as set forth in paragraph 6. 9) The Beneficiaries acknowledge that each of them has received a copy of the Pennsylvania Inheritance Tax Return. I O) The Beneficiaries acknowledge and agree that the Statement of Distribution attached hereto as Exhibit "A" is satisfactory and proper, and they accept distribution in accordance with its provisions; and by executing this Agreement, they acknowledge receipt from the Administrators of the property allocated to them on Exhibits "B"-"G" in substantial satisfaction of their Intestate share of the Estate of Beverly E. Beers, Deceased, with a final receipt to be signed by the Beneficiaries when the escrow monies or refund of inheritance tax becomes available. 11) The Beneficiaries hereto acknowledge their right to compel an accounting, which right they hereby waive. 12) The Beneficiaries desire to have the balance of the estate distributed without a formal accounting or Petition for Distribution by the Administrators to the Orphans' Court Division of the Court of Common Pleas of the 9th Judicial District of Pennsylvania, Cumberland County (the Court having jurisdiction over the matter), in order that expense, delay and publicity may be avoided. 13) It is the expressed intention of the parties hereto that the legal effect intended by the Agreement be the same in each in every respect as would be obtained had a Decree of Distribution in this Estate been entered by the Orphans' Court Division of the Court of Common Pleas of the 9th Judicial District of Pennsylvania, Cumberland County, which Decree would become final and unappealable. 14) The Beneficiaries hereby forever release and discharge the Administrators from any and all claims and liabilities of any kind or nature whatsoever, arising from or related to their service or status as Administrators of the Estate. 15) This Agreement may be executed in any number of counterparts, each of which when so executed and delivered shall be deemed to constitute an original. When such executed counterparts have been exchanged by facsimile or electronic mail among the parties, this Agreement shall be considered binding and in full force and effect; thereafter, the parties shall exchange original signed counterparts. 16) This Agreement shall be interpreted pursuant to and governed by the laws of the Commonwealth of Pennsylvania, and shall inure to the benefit of and be binding upon the parties hereto, their personal representatives and heirs at law, as the case may be. IN WITNESS WHEREOF, we have hereunto set our hands and seals this ~~day of March, 2012. ~~ ~-' Ronald E. Swain, Administrator s~-- ~ ~~---~ ~Q ce .Swain, Administrator 1 R. Massie, Jr., Jam~Massie, Beneficiary ~~ ~ ~ 1 ~ ~ ~z~~~~~ ' Davi Massie~Benefici/ary " Je me Massie, eneficiary :r ~ / ~ .~ ~ tephanie Vera, Beneficiary ~.--___ `"°,, ~,. avalin Parker, Beneficiary HOLMAN 8 HOLMAN ATTORNEY AT LAW ROBfN HOLMAN LOY 16 EAST MAIN STREET P. 0. BOX 97 NEW BLOOMFIELD, PA 17068 TEL. (717)582-2410 FAX (717)582-8178 COMMONWEALTH OF PENNSYLVANIA COUNTY OF PERRY . ss: ~~~ On this, the ,~_ day of March, 2012, before me, a Notary Public, the undersigned officer, personally appeared JEREME MASSIE, Beneficiary of the Estate of BEVERLY E. BEERS known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that they executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and OFFICIAL seal. /"/ ~ i Notary Public COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAL CAROL V. HEGE, Notary Public Bloomfield Borough, Perry County My Commission Expires February 23, 2016 COMMONWEALTH OF PENNSYLVANIA COUNTY OF PERRY . ss: ~~~. On this, the ~ day of March, 2012, before me, a Notary Public, the undersigned officer, personally appeared JAMES R. MASSIE, JR., JAMIE MASSIE, DAVID MASSIE, JEREME MASSIE, STEPHANIE VERA, and DAVALIN PARKER, Beneficiaries of the Estate of BEVERLY E. BEERS known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that they executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and OFFICIAL seal. Notary Public `~ HOLMAN 8 HOLMAN ATTORNEY AT LAW ROBIN HOLMAN LOY 16 EAST MAIN STREET P. 0. BOX 97 NEW BLOOMFIELD, PA 17068 TEL. (717)562-2410 FAX (717)582-8178 COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAL CAROL V. HEGE, Notary Public Bloomfield Borough, Peny County My Cammiaator, e:x;~;res February 23, 2016 COMMONWEALTH OF PENNSYLVANIA . ss: COUNTY OF PERRY ~~ On this, the day of March, 2011, before me, a Notary Public, the undersigned officer, personally appeared RONALD E. SWAIN and JOYCE M. SWAIN, Administrators of the Estate of BEVERLY E. BEERS, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that they executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and OFFICIAL seal. i r~ i~ /q Notary Public COM~IONYVEALTH OF PENNSYLVANIA NOTARIAL SEAL CAROL V. HEGE, Notary Public Bloomfield 9orough, Perry County My Commission Expires Februa 23, 2016 HOLMAN 8 HOLMAN ATTORNEY AT LAW ROBIN HOLMAN LOY 16 EAST MAIN STREET P. 0. BOX 97 NEW BLOOMFIELD, PA 17068 TEL. (717)582-2410 FAX (717)582-8178 In Re: Estate of BEVERLY E. BEERS, Late of Hampden Township, Cumberland County, Pennsylvania, Deceased IN THE COURT OF COMMON PLEAS OF THE 9t" JUDICIAL DISTRICT OF PENNSYLVANIA, CUMBERLAND COUNTY ORPHANS' COURT DIVISION No. 21-09-0033 STATEMENT OF DISTRIBUTION 1) Beverly E. Beers died on October 18, 201 1, widowed, and a resident of Hampden Township, Cumberland County, Pennsylvania. 2) After all the Intestate Heirs of the Estate of Beverly E. Beers (Beneficiaries) signed renunciations in favor of Ronald E. Swain and Joyce M. Swain, the Register of Wills of Cumberland County, Pennsylvania issued Letters of Administration on November 30, 2011. 3) The Administrators converted the following assets into cash and deposited said cash into the estate checking account which has a balance of $80,901.22: (a) The Belco Community Credit Union Checking Account totaling $2,260.25 as of the date of death was converted into an estate account for the purpose of paying estate expenses. (b) The Belco Community Credit Union Savings Account totaling $5.00 as of the date of death was converted into an estate account for the purpose of paying estate expenses. (c) The Belco Community Credit Union Money Market Account totaling $94,300.45 as of the date of death was converted into an estate account for the purpose of paying estate expenses and distribution. (d) The Metro Bank Checking Account totaling $2,095.13 as of the date of death was converted into an estate account for the purpose of paying estate expenses. HOLMAN & HOLMAN ATTORNEY AT LAW ROBIN HOLMAN LOY 16 EAST MAIN STREET P. 0. BOX 97 NEW BLOOMFIELD, PA 17068 TEL. (717)582-2410 FAX (717) 582-8178 (e) The PSERS Retirement benefit of $550.99 was deposited in the estate checking account for purposes of distribution (f) The Country Meadows refund of $1,555.41 was deposited in the estate checking account for purposes of distribution. (g) Upon receipt of the 2011 IRS refund of $76.00, it will be deposited in the estate checking account for the purposes of distribution. (h) Accrued Interest from the Belco Savings account of $58.72 plus accrued interest to the date of closure of the account for the purposes of distribution. 4) The Administrators paid all outstanding liabilities totaling $19,989.83 ($14,588.81-liabilities listed on inheritance tax return + $3,683.45-inh tax + $1,433.02-Florida real probate estate costs + $194.30-Florida real estate taxes plus $90.25-additional probate fees and administrative costs). 5) The Administrators reserve in the estate checking account the sum of $1,901.22 until the filing of returns and payment of the Federal and Pennsylvania taxes and the receipt of all refunds and the payment of all recording fees and filing fees, at which time the Administrators shall distribute the balance of said estate checking account in the intestate percentages to the Beneficiaries. 6) After final disbursements were made as set forth on the Inheritance Tax Return and the Family Settlement Agreement, the balance for distribution, less the reserve of $1,901.22 is the sum of $80,000.00, and will be distributed in accordance with Intestate Laws of the Commonwealth of Pennsylvania as follows: James R. Massie, Jr. - $40,000 Jamie Massie - $8,000 David Massie - $8,000 Jereme Massie - $8,000 Stephanie Vera - $7,000 and in kind distribution of Florida lots valued at $1,000 to be titled in the name of her mother, Roxie Lybrand Davalin Parker - $8,000 HOLMAN & HOLMAN ATTORNEY AT LAW ROBIN HOLMAN LOY 16 EAST MAIN STREET P. 0. BOX 97 NEW BLOOMFIELD, PA ,7068 TEL. (717)582-2410 FAX (717) 582-8178 EXHIBIT "A" In Re: Estate of BEVERLY E. BEERS, Late of Hampden Township, Cumberland County, Pennsylvania, Deceased CUMBERLAND COUNTY ORPHANS' COURT DIVISION IN THE COURT OF COMMON PLEAS OF THE 9t" JUDICIAL DISTRICT OF PENNSYLVANIA, No. 21-09-0033 RECEIPT FOR PARTIAL DISTRIBUTION JAMES R. MASSIE, JR., under a Family Settlement Agreement dated March 27, 2012, hereby acknowledges to have received from RONALD E. SWAIN AND JOYCE M. SWAIN, Administrators of the Estate of BEVERLY E. BEERS, Deceased, the following assets at the value set opposite it: 50% of the balance of funds in the estate checking account (excluding the HOLMAN & HOLMAN ATTORNEY AT LAW ROBIN HOLMAN LOY 16 EAST MAIN STREET P. 0. BOX 97 NEW BLOOMFIELD, PA 17068 TEL. (717)582-2410 FAX (717)582-8178 escrow as set forth in the attached Family Settlement Agreement) in the amount of $40,000 and requests that the same e charged to him in substantial distribution of the Estate. DATED this ~ I day of March, 2012. WITNESS: ^; f,r ,~. c JAMES R. MASSIE, JR. EXHIBIT "B" In Re: Estate of BEVERLY E. BEERS, Late of Hampden Township, Cumberland County, Pennsylvania, Deceased IN THE COURT OF COMMON PLEAS OF THE 9th JUDICIAL DISTRICT OF PENNSYLVANIA, CUMBERLAND COUNTY ORPHANS' COURT DIVISION No. 21-09-0033 RECEIPT FOR PARTIAL DISTRIBUTION JAMIE MASSIE, under a Family Settlement Agreement dated March 27, 2012, hereby acknowledges to have received from RONALD E. SWAIN AND JOYCE M. SWAIN, Administrators of the Estate of BEVERLY E. BEERS, Deceased, the following assets at the value set opposite it: 10% of the balance of funds in the estate checking account (excluding the HOLMAN 8 HOLMAN ATTORNEY AT LAW ROBIN HOLMAN LOY 16 EAST MAIN STREET P. 0. BOX 97 NEW BLOOMFIELD, PA 17068 TEL. (717)582-2410 FAX (717)582-8178 escrow as set forth in the attached Family Settlement Agreement) in the amount of $8,000 and requests that the sam ~ be charged to him in substantial distribution of the Estate. DATED this .~G~ day of March, 2012. WITNESS: "~ / ~~ JA IE MASSIE EXHIBIT "C" In Re: Estate of BEVERLY E. BEERS, Late of Hampden Township, Cumberland County, Pennsylvania, Deceased IN THE COURT OF COMMON PLEAS OF THE 9th JUDICIAL DISTRICT OF PENNSYLVANIA, CUMBERLAND COUNTY ORPHANS' COURT DIVISION No. 21-09-0033 RECEIPT FOR PARTIAL DISTRIBUTION DAVID MASSIE, under a Family Settlement Agreement dated March 27, 2012, hereby acknowledges to have received from RONALD E. SWAIN AND JOYCE M. SWAIN, Administrators of the Estate of BEVERLY E. BEERS, Deceased, the following assets at the value set opposite it: 10% of the balance of funds in the estate checking account (excluding the HOLMAN & HOLMAN ATTORNEY AT LAW ROBIN HOLMAN LOY 16 EAST MAIN STREET P. 0. BOX 97 NEW BLOOMFIELD, PA 17068 TEL. (717) 582-2410 FAX (717)562-8178 escrow as set forth in the attached Family Settlement Agreement) in the amount of $8,000 and requests that the same be charged to him in substantial distribution of the Estate. DATED this <~ $ day of March, 2012. WITNESS: /~ ' S 1~/~/,{I~ ,, ,`'' ~ , f ,~ ~ ~ _ ~~ ~ t-~~R. (SEAL) DAVID MA SIE EXHIBIT "D" In Re: Estate of BEVERLY E. BEERS, Late of Hampden Township, Cumberland IN THE COURT OF COMMON PLEAS OF THE 9th JUDICIAL DISTRICT OF PENNSYLVANIA, CUMBERLAND COUNTY County, Pennsylvania, Deceased ORPHANS' COURT DIVISION No. 21-09-0033 RECEIPT FOR PARTIAL DISTRIBUTION JEREME MASSIE, under a Family Settlement Agreement dated March 27, 2012, hereby acknowledges to have received from RONALD E. SWAIN AND JOYCE M. SWAIN, Administrators of the Estate of BEVERLY E. BEERS, Deceased, the following assets at the value set opposite it: 10% of the balance of funds in the estate checking account (excluding the escrow as set forth in the attached Family Settlement Agreement) in the amount of $8,000 and requests that the same be charged to him in substantial distribution of the Estate. ~~-- DATED this ~~ '7 day of March, 2012. HOLMAN & HOLMAN ATTORNEY AT LAW ROBIN HOLMAN LOY 16 EAST MAIN STREET P. 0. BOX 97 NEW BLOOMFIELD, PA 17068 TEL. (717)582-2410 FAX (717)582-8178 WITNESS: /~ ~. ~'/ , " ; ~~°v' SEAL ~' ~ ) EREME MA SIE EXHIBIT "E" In Re: Estate of BEVERLY E. BEERS, IN THE COURT OF COMMON PLEAS OF THE 9~' JUDICIAL Late of Hampden Township, Cumberland DISTRICT OF PENNSYLVANIA, CUMBERLAND COUNTY County, Pennsylvania, Deceased ORPHANS' COURT DIVISION No. 21-09-0033 RECEIPT FOR PARTIAL DISTRIBUTION STEPHANIE VERA, under a Family Settlement Agreement dated March 27, 2012, hereby acknowledges to have received from RONALD E. SWAIN AND JOYCE M. SWAIN, Administrators of the Estate of BEVERLY E. BEERS, Deceased, the following assets at the value set opposite it: 10% of the balance of funds in the estate checking account (excluding the HOLMAN & HOLMAN ATTORNEY AT LAW ROBIN HOLMAN LOY 16 EAST MAIN STREET P. O. BOX 97 NEW BLOOMFIELD, PA 17068 TEL. (717) 582-2410 FAX (717) 582-8178 escrow as set forth in the attached Family Settlement Agreement) in the amount of $7,000 and an in kind distribution of the Florida lots valued at $1,000 and requests that the sam~ charged to her in substantial distribution of the Estate. DATED this . ~.~ day of March, 2012. WI ESS: ~` ,t~ a ~~'~,~, j ~~ ~ (SEAL) ` TEPHANIE VERA EXHIBIT "F" In Re: Estate of BEVERLY E. BEERS, Late of Hampden Township, Cumberland County, Pennsylvania, Deceased IN THE COURT OF COMMON PLEAS OF THE 9t" JUDICIAL DISTRICT OF PENNSYLVANIA, CUMBERLAND COUNTY ORPHANS' COURT DIVISION No. 21-09-0033 RECEIPT FOR PARTIAL DISTRIBUTION DAVALIN PARKER, under a Family Settlement Agreement dated March 27, 2012, hereby acknowledges to have received from RONALD E. SWAIN AND JOYCE M. SWAIN, Administrators of the Estate of BEVERLY E. BEERS, Deceased, the following assets at the value set opposite it: 10% of the balance of funds in the estate checking account (excluding the HOLMAN & HOLMAN ATTORNEY AT LAW ROBIN HOLMAN LOY 16 EAST MAIN STREET P. 0. BOX 97 NEW BLOOMFIELD, PA 17068 TEL. (717)582-2410 FAX (717) 582-8178 escrow as set forth in the attached Family Settlement Agreement) in the amount of $8,000 and requests that the same e charged to her in substantial distribution of the Estate. DATED this ~ day of March, 2012. WITNESS: ~ ,y ~~~ ~ ' ;~G~ = ~ ~ .Qc-~~_ :~ (SEAL) AVALIN ARKER EXHIBIT "G"