Loading...
HomeMy WebLinkAbout95-0224/~isc~ 5~~ i~+2°T N o1~1 t~'~~l ~'i l ............. QOQ]74•QOS4i/Apn117, 1!~4S~t)~1~-Illia]ItT c tN THE COURT OF COhthtON PLEAS OM CUMBERLANt1 COUNTY NO. S1s•72a ORPIIANS' COURT ~. ESTATE ON' CAT!lLrKlNE V. ROUCII PETITION PURSUANT TO SECTION SS t t OF THE PRORATE, ESTATES AND FIDUCIARY CODE TO ADIUDICATti CATHERINE V. ROUCH TO BE INCAPACITATED AND TO APPOINT GUARDIAN'S 1=0R HER PERSON AND HER ESTATE AND NOW this ~~da of ~'~ ~ 1...--~ - ~_____ y ~ , 1995. upon consideration of the Petition of Holy Spirit Hospital and following a heating, it is ORDERED AND DECRI:I~D that Catherine V. Rouch is adJudicated an incapacitated person and"~PNC Rank, N. A. is hereby appointed the limited guardian of the estate of Catherine V, Rouch and is authorl{ed to handle the intangible personal property of her estate and is authorized to make future payments of both [ncome and principal for her ca~~ and maintenance as may be necessary including the payment of legal fees and court costs affiliated with obtaining this guardianship, and PNC Bank, N.A. is hereby authorized to obtain and pay for a l?hase I Environmental Audit of the ninety (90) acre tract of real estate owned by Catherine Y. Rouch located at 5610 Creekview Road, Mechanicsburg, Hampden Township, Cumberland County, Pennsylvania; and no bond shall be required; and that~lie Cumberland County Oftice of Aging is hereby appointed guardian of the person of Catherine V. Rouch and slid Agency is hereby authorized to make decisions nn her behalf concerning her medical cars and treatment including her admission to nursing homes and hospitals and other health care providers as well as to coruent to medical treatment: ~. .~ ~dd , 'i" ~,, T r1 ;~ a ~ .; ' +~ ' , . r.. ~ - .. ir3'u: ~~ ~ _e ~~ ~~ 8Y THE COURT, 1~ c~ ~ . _.~ ,. ~~ ppus74.OOS4RtM~r 3!, 199StJLHtMH~7 IN THE COURT OF COMMON PLEAS 4F CUM1iBERLAND COUNTY NO.46.221 ORPIIANS' COURT ' ESTATE OF CATIiERINE V. ROUCN PETITION PURSUANT TO SECTION SS t2. l OF THE PROBATE, ESTATES AND FIDUCIARY CODE TO APPOINT PNC BANK, NATIONAL ASSOCIATION, ~i PLENARY GUARDIAN FOR THE ESTATE OE: CATHERINE V. ROUCH ', 4612E.~ S?F.~QI~ ~ ~ ~ 1995 u on constderatlon of the attached Petition it is AND NOW, thla ~ day of , p hereby ordered and da;reed that PNC Hank, Nations! Associ;ttton, is anpolntod the plenuy guardian of the estate of Catherine V. Rouch and is authorized to handle the real property of her estate; It Is further ordered that the lease agreement executed between PNC Bank, Natlonai Association and Donald Basehore, whkh is attached to the Petltton as Exhibit "C", is hereby approved. ii BY THE CO(tRT, ~. ` ~, ~ ` M . ' Harold E. Shealy, P.1. -~ ,, +~ ~~ , , s ~ - I , ~ ~ i C~Sumk~~z,~it~ C~CIUItt~ C~3ffic~ n~" .~gt~t~ Humon 5orvtces ©uildinc~ COMMISaloNEgB IS WOSt Nigh Sttoal JUDltH f, 6NUEY Catll6la, pA 1701 x•2822 aptcroa SARI. R Ktslt,ER cNMRl/AN (717 xA0'$ t 10 NANCY A. BEECH r:ax (717 2A0'b l t 8 VK[•tNluR11AN MARCIA L. MY8R6 [[CK[rA11Y ~ ~ ~ • ~~ ~~t . ANNUAL OUARDIANSNiP REPQRT ~ : '~ -,r ~~ FOR CATHERINE V. ROUCH (~' ~ ~. ~~; ~IV r"Z V //[ .rte ~' /Z i !+/ A ~~f Report from 4unrdian of Person .a {/7 ~ Cumberland County Office of Aging ~'' ~ Jenct E. Pau!!, Aging Cnre Manager I! On April !?, 1945, Guardianship of Person for Catherine V. Rot.ch was granted to the Cumberland County Office of Aging by Judge Harold E. Shccly. At the time of the hearing, Ms. Roach was a patient at Holy Spirit Hospital where she was admitted with hypothermia, gangrenous toes, hypoxemia, hypotension, anemia, gastraintcstina! bleeding, atrial ftbriilatton (irregular heartbeat), and dementia. Following the hearing, Ms. Roach was admitted to the Leader Nursing end Convalescent Center in Camp Bill where she continues to reside in Room 21 DA. In addition to the above listed diagnoses, she also suffers from hypothyroidism and congestive heart failure. She is incapacitated to the paint that she needs assistance with some of her activities of daily living such as bathing and grooming and is total assist with all of her instrumental activities of daily living. Ms. Rauch is oriented to person only and is able to voice simple needs. Her gait is fairly steady end she can ambulate independently for short distances, although she is extremely hunched over. Client is polite and responds when addressed but she does not initiate conversation. Personnel at the Home encourage her to attend activities but she refuses. She also refuses to cat in the dining room. She is out of her room daily and spends most of the time sitting in a chair out in the hail near the nurses' station. She is visited rtgularly by the Aging care manager who reviews her chart and discusses any problems with the nursing staff. A former neighbor visits her occasionally as does her minister. Client appears to have adjusted to her environment. tt is the request of the Cumberland County Office of Aging that the Agency retain Guardianship of Person for Catherine Roach. The Leader Nursing and Rehabilitation Center has demonstrated an adequate quality of cart for the client by managing her daily needs and monitoring her medical problems. We believe, therefore, that M.s. Roach should continue to reside there. ,~ IN RE; ESTATE OF CATHERINE V. ROUCH, an fncapecitated person, Nova 5 ~~sr ~`' IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION N0.96.224 KENNETH F. HELSTROM, an adult individual, IN THE COURT OF COMMON PLEAS OF and JOHN K. MURPHY, an adult Individual, CUMBERLAND COUNTY, PENNSYLVA/NIA Petitioners N0.98-6831 EQUITY `~ v. CATHERINE V. ROUCH, en adult indtvidual, Respondent . 9RDER OF ~Q.;If~T _ ~~ ~; AND NOW, this 4 ~ day of ~l ~ } . ~~ s ~ t~ 1-f,.--~_, 1997, upon consideration of the Petition of PNC Bank, Natlonat Association, plenary guardian of the Estate of Catherine V, Rouch, an incapacitated person and with the concurrence of ail counsel of record and the Appellantslintervenors, the Court, being of the opinion that the Agreement of Saie dated October 10, 1997 by and between PNC Bank, National Association and Kenneth F. Helstrom and John K. Murphy, as buyers, is in the best interest of the incapacitated person, and therefore, PNC Bank, National Association, as plenary guardian of the Estate of Catherine V. Rouch is authorized to sett the real property at 5610 Creekview Road, Mechanicsburg, Hampden Township, Cumberland County, Pennsylvania, to Kenneth F. Helstrom and John K. Murphy, and their heirs, personal representatives, successors and assigns, pursuant to the terms and conditions of the Agreement of Sale dated October 10, 1997 between the parties, and attached to this Petition as Exhibit "E". Upon receipt of the full purchase price as recited therein, the plenary guardian shalt make, execute and deliver a deed to Kenneth F. Helstrom and John K. Murphy, their heirs, personal representatives, successors and assigns, of the premises referred io in the October 10. 1997 Agreement of Sale and comply with ali of the terms and conditions set forth therein. The purchase money shall be accounted for by the plenary guardian of the Estate of Catherine V. Rouch upon the settlement of its accounts as such. BY THE COURT: I j L ' ~ J ' ~J 'L.. -.. Harold E. Shealy, P.J. ., tN RE: ESTATE OF CATHERINE V. ROUCH, an Incapadtated peraan, IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN6' COURT DIVI810N N0.96.224 KENNETH F. HELSTROM, an adult Individual, and JOHN K. MURPHY, an adult individual, Petitioners v. CATHERINE V. ROUCH, an adult individual, Respondent . : IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA N0.98-6831 EQUITY PET/TlON FOR PERM/S310N TO CONVEY REAL ESTATE IN ACCORDANCE WITH ZD oA.C.3. §6621 AND TQ (,O;~fj;Ai13ETTCEMENTAQ EEMENT TO THE HONORABLE, THE JUDGES OF SAID COURT: The Petitioner, PNC Bank, National Association, plenary guardian of the Estate of Catherine V. Couch, an incapacitated person, represents that: i . Catherine V. Rouch was adjudged incapacitated after a hearing, by Decree of the Honorable Harold E. Shealy, President Judge, dated April 17, 1996, at which time the Cumberland County Office of Aging was appointed guardian of the pennon of Catherine V. Rauch. Attached hereto and made a part hereof as Exhibit "A" is a true and correct copy of -the Final Decree. 2. On June 8, 1996, this Court issued an Order appointing PNC Bank, National Association, plenary guardian of the Estate of Catherine V. Rouch and specifically authorized said plenary guardian to handle the real property of her estate, Attached hereto and made a part hereof as Exhibit "B" is a true and correct copy of said Order of Court. 4 3. On March 20- 1988, PNC Bank as plenary guardian of the estate tiled a Petition for Permission to Convey Title to Premises owned by Catherine V, Rauch located at 6610 Creekview Road, Hampden Township, Mechanicsburg, Cumberland County, Pennsylvania to Kenneth F. Helstrom and John K. Murphy pursuant to an Amendment to en Exclusive Purchase Option Agreement. 4. On October 22, 1998 Kenneth F. Helstrom end John K, Murphy filed an equity action as docketed above against Catherine V. Rauch in order to enforce an Exclusive Purchase Option Agreement dated Juiy 22, 1993. ti. Harry Bentzel, brother of Catherine V. Rauch, and thirteen (13} children and grandchildren of other siblings who predeceased the Incapacitated person, Paul Bentzel, Ralph Bentzel, Arlene Bentzef Baer, Frances Bentzel Gross, Scott Myers, Evelyn Bushey, George Myers, Thomas Myers, June Myers Rock, Paut Shaffer, Fred Shaffer, Charlotte Shaffer Hardy, and Lori Hoffman WIUI (hereafter collectively called "Appellants/lntervenors"}, tiled Petitions to Intervene and Ob~ectlons to both of the above captioned actions in Cumberland County Court. e. By Order of Court dated March 6, 1997 end accompanying Opinion, President Judge Sheely denied the Petition of PNC Bank as plenary guardian requesting authorization of the sale of the real property pursuant to the Amandment to Exclusive Purchase Option Agreement and also denied the Petitions of Harry Bentzel and Paut Bentzel, et al. to intervene. In that same Order and Opinion, the Court granted the Petition for Equitable Relief of Kenneth F. Helstrom and John K. Murphy allowing Helstrom and Murphy to exercise their option to purchase the aforesaid real property pursuant to the temps and conditions of the original Exclusive Purchase Option Agreement, Attached hereto and made a part hereof as Exhibit "C" is a true and correct copy of said Order of Court and Opinion. 7. Post Trial Motions by Appellants/lntervenors were tiled to both of the above captioned cases and denied by Order of this Court on April 3, 1997. Attached hereto and made a part hereof as Exhibit "D" is a true and correct copy of said Order. 8. On or about May ?, 1997, Appellants/lntervenors filed Notices of Appeal to the Superior Court of Pennsylvania from the Order entered by this Court on April 3,1997. ' ~~ } 9. Your plenary guardian of the estate, PNC Bank, National Asaociaaan, has negotiated an Agreement of Bele dated October 10, 1997 wllh Kenneth F. Hetatrom and John K. Murphy, whereby the aforesaid reel property she11 be sold tar st~40,000.4U slang with other terms and conditions as set forth in the Agreement of bale which is attached hereto and made a part hereof as Exhibit "E". 14. Ail of the Appellants/lntervenars have signed separate Releases epreeing to the farms and conditions of the October 10, 1997 Agreement and consenting that this Court approve the sale of said real property pursuant to the terms and conditions stated in the October 10, 1997 Agreement of Sale. Attechod hereto and made a part hereof as Exhibit "F" are true copies of the Release end Settlement signed on behalf of each of the fourteen (14y Appetlants/intervenors in this matter confirming their consent to this Court approval. 11. Counsel for Kenneth F, Hetstram and John K. Murphy, and the Appellants/intervenors loins in this Petition to cant1rm their client's consent to the settlement end requesting this Court to approve the October 10, 1997 Agreement of Sale. 12. Upon this Court's approval of the Agreement of Sale, Appetlants/intervenore have directed, in the Release and Settlement, their attorney to withdraw, dismiss and discontinue with prejudice their appeal of the above two captioned cases now pending before the Superior Court of Pennsyivanla. WHEREFORE, Petitioner, and counsel for Kenneth F. Helstrom, John K. Murphy and all Appellants/intervenors request that this Court enter the attached Order authorizing the sale of the tract of land owned by Catherine V. Routh at 5810 Creekvlew Road, Mechanicsburg, Hampden Township, Cumberland County, Pennfiylvania to Kenneth F. Helatrom and John K. Murphy pursuant to the terms end conditions contained in the October 10,1897 Agreemsnt of Bale attached hereto as Exhibit "E". Date: ..- Date: Respectfully submitted, JOHN , DUFFII;, W T 8 IDNER B; avid W. eLuce Attorney I.O. No. 41687 301 Market Street P.O. Box 109 Lemoyne, PA 17043-0109 Telephone {717) 781-4640 Attorneys for PNC,r Benk, N.A. , /~ murrpi rc. yva~sers, m Attomey I.D. No. 24849 54 East Main Street Mechanicsburg, PA 17055 Telephone (717) 897-4650 Attomey for Appellants/intervenars; Harry Bentzel, Paul Bentzel, Ralph Bentzel, Arlene Bentzel Baer, Frances Bentzel Gross, Scott Myers, Evelyn Bushey, George Myers, Thomas Myers, June Myers Rock, Paui Shaffer, Fred Shaffer, Charlotte Shaffer Hardy, and Lorle Hoffman Willi Date: ~~ ~ ~ ~' ~ :tosa3a Respectfully submitted, KEEPER, WOOD, ALLEN 8 RAHAL, LLP r M. /~ ~. ~[. +~ William E. Miller, Jr. Attomey I.D. No. 07220 210 Walnut Str~_ ,et ~~ Harrisburg, PA 17101 Telephone {717) 255-8000 Attorney for Appelleds, Kenneth F. Helstrom and Jahn K. Murphy if .~ '~ CERT/FICATE OF 3ERYL 1, David W. Del.uce, of the law firm of Johnson, Duffle, Stewart 8 Weidner, attorneys for PNC Bank, ~ N,A., guardian of the Estate of Catherine V. Rouch, do hereby certify that I served a true and correct copy of the attached Petition for Permission to Convey Real Estate by United States Mail, first dass, postage prepaid, upon the Individual listed below: Murrel R. Walters, III, Esquire 64 Eest Main Street ~~ Mechanicsburg, PA 17066 ' ~' ,~ William E. Miller, Jr., Esquire Keefer, Wood, Alien 8. Rahal, LLP 210 Walnut Street Harrisburg, PA 17101 A Date: ~, ~~ r David . DeLuca .,~ ~, ti ,, , , ,. ,, 00037~1~00395/April (7, 1993rt)wD/htHM3l47 FILE COPY 1\' T1FIE COURT 4F CO~I~fq~ PLEAS OI` CU~tBERLAiYQ C'flUh?Y N0.9S•22~1 ORPHANS' COURT ESTATE OF CATkiER11E 1~'. ROUCH PETITiO` PURSUANT TO SECTION SS I l OF THE PROBATE, ESTATES A~'D FIDUCIARY CODE TO ADIUDICATE CATHERINE Y. ROUCH TO BE IN'CAPACtTATED Ah'D TO APPOINT QUARDIANS FOR HER PERSON AND HER ESTATE FjjZA_j,,,, DECREE Al~'D t\Oti~', this ~ 71~. day of ~ LAC , 1995, upon consideration of tha Petition of Ho{y Spirit Hospital and following a boating, it Is ORDERED A\'D DECREED that Catharine V. Routh Is idjudleatad an incapacitated parson and PNC Bank. N.A. {s haraby appoincad tha limited guardian of the estate of Catharine V. Rouch and Is authorized to hsnd{a the intangtbla pecsonat propecty of har estate and is authorized to make future payments of both income and pr{n~Ipai fur har cars and ma{ntanan~e as may .ba nacassary including the psymant of legal fats and court costs aftillacad with obtaining this guardiansh{p, and P~~'C Bank, h'.A. Is hareby authorized to obtain and pay for a Phase I En-'{ronmantai Audit of the ninny (90) acca tract of real tststa owned by Cathectne V. Rouch tacated at 5610 Craakv{aw Road, `tachaniesburg, Hampden Township, Cumberland County, Penns}•lvania; and no bond shs{l be required; and that tha Cumberland County Ottjca of Aging {s heraby appu{rated guardian of the person of Catharina V• Rouch and said Agency is heraby authorized to make deci:ions on har bahalf concerning her mediCat cart and traatmant includ{rag har admisstvn to nursing pumas anJ h~spiwis anJ ether haalth care pruvtdacs as weal as to consant to medical trtatmant• ' BY THE COURT, A TRtlE COPY FRO~'rl RECORD In Testtmor,; -•~'~~~eo+, I F~ti; ^:~n!~ aet my hand ~o the edit: ~: ~~:d Court et Garllale, PA -.., Tht'8,._! ~ `'" ~:J'j of t ~ ''L '101~~ ., ` .~s~lt of the bons Court ;~ '".'~:. CunnE7orlend County t !. ~ ' 1 ,` I r ~I 1 .. I ~ ~ ,. , 1 1 , r , 1 I 1 i I i' ' f f ~ , 1 1 i I' 1, I ~ 1 1 ~ r ., 1 ,I. - I ! .1 I ~ .. 'I 1 ~ ' ~ it ~ ~ ;r 1i j n Ir ~• 1'I, ' I ~ I ~ `' I~ 1 I rl r /~ ~ I I ,~. f1 .I 1 ~ I 1 1 I I t i ~11 . i ~ ~ , , 1 ~ 111 f 1 ' 1 ,.1 I I I 1 1 f ~ Ii ~ ~ I - i .11. 1 . : 1 ~ r }I I ~I I r ~ f I 1 I I I I r 1 ~ ~1 I ~ I 1 ~1 t ~ 'Il II ~I 1•~ ~ f I ~ ~ :I,1 Iz t , I I I ! , 1 .-, i ~ ! ~ - 11 . , r ~ I i , , i 'y • I~ I r . : 1. I 1 ~ 1 I 1 - ~ .. I r 'f 1 I ~ I' • 1 I 1 1 ~ 7 ~~ I I I r ~ ~i l r ~ 1 ~ 1 ' 1 , I ! r rl ' ~ I i ' ,Ir .. ! 1 . 1 f ~ ~ ~ 1 I:1 f 1 I ~ r .1 ~ r f t t ~ !1 r 1 t + 1 I' 1~ I 1+ . ` 1 1 ! 1 1 • 1 1 I I / I I I I ' 1 ~ 11. ~ • ~ r t II'i S `E ~~ I I 1 I I it ) i I I I 1' 1, .. I I I ( 1,1 1 ~ 1 ' 1' I 1 i 1 1 1 .' 1'~ i I` 1 11 (f l r 1 I ' 1I . ,i 1. h 1 I I I tl ~ I I t I I 'r r - ~ rr ~ 1 f 1' I 11 1~ ; 1 I f I I ~ / 1 ' ~ 11: .I p. . r • r r ~ I 1 . I 1 ~ ' . r 1~ r ~r r+ f I + 11 t;l I ,1 1 r ', I I ~ ., ; .. I ~ rl I r ~ ! r I! I .. ~ , ' I ~ r 1 I ~ 1,, _ ~ ,, 1 I r I I r ~ I ~r ,I 1 ~ r, ~ ' I '~/ ~ - 1 I ~ r~ ' ' ~~ ,,I ,~• , r non 1 r ' . ~ ~ , ~ E~HIBII` ~. ~ I' ~ r ,, r OOQ37~/-oos4a/~-lar~t, 1993/1LH1MktI.~.4157 IN THE COVRT OE C0~11iO.ti' PLEAS OF CUti1BERLAi~'D COUNTY N0.9S-22.1 ORPHANS' COURT ESTATE 09' CATHERINE Y. ROUCH PETI"t'[ON PURSUANT TO SECT[0` SSt2.l OF THE PROBATE, ESTATES AhD FIDUCIARY CODE TO APPOINT PNC BANK, ItiATtOVAL ASSOCIATiO\'~ PLEIARY CtUARDiAN POR THE ESTATE OF CATHERINE V, ROUCH Q$DER of COURT At`"D i\OW~ this „~,~ day of ~ , 1993, upon constderatton of tha aaaehed Petition k Is hereby ordrred and decreed chat PNC Bank, h'at(ona( Asso~tation, is appointed the plenary Quud(an of the estate of Catharine V. Rough and is .authorized to handle the real pcoperty o~ her estate; it is furthar ordarzd that the tease agraement executed between PKC Bantt, Kactonal Association and Donald Basthore, whtch is atta:hed to the Petition as Exhibit "C", is hereb}• approved. BY THE COURT, ISM ' Harold E. Sheely. P.J. h i~ A T~tllr COPY FRQM RECORD • In Tsstimany whereof, l hereunto set my hand • ~' and the sat rn anta Court st Cartlsie~ PA • • ' ;:Ipr!c o~ the phana Court .,~ G~r^bsrie^~ Ccunty , t ; Y f ~+ ', ! ,, Y , ! 1 f f l;' ;' 'f ' ~ , l ~ ; , ! ~ f ~! f , ~ ~~ l 1, ~ 1 f ~ ~ f , ! i 1 ,. t f a 1 „ , 1 t • .l •~1 It~~ 1 _ .. ! ~ t Y ill , 1 , 5 i ~ ! 1 , ~ . 1 1 ~ 5 ' ', ,'~ ', , If ~ ,, '!, f ,1 : 1 / ~ ', t t 1 , ,1 ' ~ 1 1 t 'Yf ~,l ~1 , 1{~ ~1 ~ 1 tf '_ f,l Y 1 1 } 1 Y <f ` <y f 1` i 1 i t 1~` 1 S Ir ~\/ f 1 `V t1 1 1 f' 1 ..i , ~ 1 , Y , V 1 ~~ / l .1 1 1 Y '' .! •1 , ' RI ,! .1 f' 1 f 1 ,, 1 l , ~1 f .t f , 1. f . 1 f Y., f, ~ 1 ,, lYi ,f. 1 11 1 al 111 , 1 1 1 ~ 1. f, y- i 1 1 ~{ i, t 1 Y f ,1 1 '~ :h , , ll , ,l '1 ~,`. ~, ' 11 , A n, ,, !. , ~. ! . ~t. .11 f , 1 A l 1 f.., , , j l 1 , ' , , , tt l ~ 1 Y ~1 ~ , 1 1 , ~ ,1 .~ ~) YY f f 1 ,`t f t ! ill ,Ify 1.1' ~~f I~,I" ~~ ~l ~`Y.1 l , ,1 ~ ` , ,.1 ' 1 ,, ~ ' t f ' ,. 1 1 ,f Y 1 ~' t~~ , , 1+ , ~ ~ ;. ~ ,. 1, 1 , ~1 , v ,Y f~ f .: 1 , f f ,f. , l '11, 1 t ~ ~1 Y ,.t 1~', - , .f 1, , , . ., , ,,1 ~ ! ,Y, , . 1 ti ',~. , ,f ~ .i ~ ,~~• , ' I '• ,, t f1 ,1, , ~. t ' .f ' , `,, ~.t. '1 _ ,, 1 ~ ,. 1 ., Yf, ~. , t. , f . ~, , ~ , l f Y .1 ,1 1 ~ '~ . ! ' ~ ,., , Y ,, , ~ 1. 1 ' ~1 f 1 IBY . ~~H , .. „ .%.• IN RBt ~ t BBTATB OF CATNBRINB V. nouCU, t AN INCAPACI'1'ATBD PBRBON t s t t t t IN rnii6 coun~' oe~ cow~ioN PI~BAB of CUMgBi1Gl1Np COUN'1'Y, pBNNBYLVANIA NA. ~ 1-95~~~~ Oni'IiANB ~ COURT OnPiiAN6' COUit'1' DIV'IBION NU. 96-6031 spul'rY CIVIL At;~'ION - t,Aw YN Rls t !l6TAT1E ,Q~~ 1t0UCfl Osroaa t eueBL~r. _ _.R,~,~.,, oag~~___or~ .cow AND NOW, thin ~„_. day of ~, 1997, ttte petition of 8NC Bank as plenary guardian of titre ertate of Cattterin• V. Rouoh requesting authorization o! ttie vale of real property looated at 5610 Creekviow Road, Msatianivrburg ~ Itampdsat Township, Cumberland County pursuant to the Amendment to Bxolurive Purohars Option Agreement and Agresment of Bala is DBNIBD. The petitions of Harry Bentxel and Paul pvnt~eel, Rt al, to intervene ere DBNIBD. The petition ot~ Keunetli Z'. Nelrtrom and Johts K. Murphy requesting equitable raliet it a1tANTBD. It is 4RDBRBD and DBCRBBD that Catherine V. Rouottlias permanently veosted the real property at 5610 Creekview ttoad, Macttariiotrburg, ilampden Township, Cumberland County. 1'NC llat~k is required to give Kenneth F. Helatrom end Jolan K. Murphy written ttotiae allowing them to exeroise their option i;o puraitiass the atoreraid property pursuant to the terms and oondlti4nr uontainod in the original Bxolurive 1 I r so4~~G c~ tbi~` U d~-Y~ o~ x EI ~~e~n , bate pp~~.o+~ ~ i , ~ BY the ~ouxt ~ ~ { ~+uxe 1 ~ 1 1 1 B elx~ pt , .., ,Ld $ sro , . . r { ,. ~, ' gsQ'~~'~e 1 i Delos, , ~ : 1 , r 1 ,, . M , ,~av~d W ~e~v~,xe 1 ~ 1, . , , I t , 1 1, i~sk~.~n, ~ r 1 1Qhr ~ BaQvi~ 1 , ,/ , , ~, ,Y , Millet r 1, , ~ 1 ti¢~ _ 1 ~ r _ ,,{ -" i 1. ~1 11~°~` ` r ld ,, . , , ,,,' r , . , 1 ,, r ~ 1 1 - _ ! , , ~ ;~ ,. 1. I ~ .1 ' , ~ ~!, 1, o' ~ ' 1 . , 11 ~' 1~ '~~ h 1 ~,,~ 1 , 1 1 , ~ ~~ 11 . , ~ 1 ,, ,~ ,, - , II +i . ' : 1 ' , ~ 1 ~ ,i1 1 ~ 1i' 1. - , - .. , , 1 ' , 1 r ~ i 11 1 1 .1 ~, ' .. 1 R, i 1 1 ,, 1 ~ , 1 r 1 i t, , ' t ,, ' ' r, , 1 ~1 `1 { , j 1 , / 1 , II ! ~ 1 • 1 {. 1 w ~ 1 .11 , i 1 ~ 1 1 ~i t ~1 i Y I r r r.l I 1! ~ `1 , 1~ 1 i 1 i i 1 ~ ~ 1 / li ~ 11 r i t, 1 1 1_ , . ~ 1 1 1 ~ t 1 ` :{ , r r 1 1~ ~.~ ~ 1 i' ~ 1. {i~ f ' ' .1 r~ 1 Y r r ` , . , .1 .1 1~ i f . { : 1 ~ 1-. .1 ir~. , .. 1 ,. ,. { A i ' 1 i ~ It 1' 1 ` Iii ~ - r i, 1 , ~ ~ . 1 4 Y ~ ~ , i i ' 1 t . . " .1 11 ~ , 1 IN RBt BSTATR OF CATflBRINB V. AOUCH, AN INCAPACITATED PBABON t IN THB COURT OF COMMON PLEAS O1~ t CUMBBALl1N0 COUNTY PENNSYLVANIA s t N0. 2196-224 ORPHANS' COURT t t ORP!lANB' COURT pIVISYON t t NQ. 96-5831 EQUITY t ~ CIVIL AC'PION - LAW QBI~ s ~ J~QL"LY. P, J . Qp~,~Q~{. J11tD 4RQyg t?~ COURT Before the Court in Lhi• estate matter are four petitions, three regarding No. 96.5831 tiled in Equity and one relative to No. 95-~24 Orphan's Cotilrt Division. Thia matter began with the Court's appointment of pNC !lank ns plenary guardian for the estate of Catherine V. Rouoli on April 17, 1995, after a hearing. In existence at thir time ws• nn axolusive Purchase option Agreement between Catherine sad the optionees, Kenneth P. Halstrom and John K. Murphy. The document was executed on July, 22, 1993, and granted Helstrom and Murphy the option to purchase Cstherine"'s r~sl property loosted at 5610 Creekview Road, Mechanicsburg, Hampden Township, Cumberland County. Subsequently, PNC Hank filed a petition in the Orphan's Court division requesting the Court tq enter an order authorixfng the sale of the Creekview property pursuant to the Amendment to Bxclusiva Purchase Option Agreement and Agreement of Sale attached to the petition. The amended agreement further provides that the original agreement executed between Helstrom and Murphy %~ ~ NO. Z1-45~22~ ORPHANS' COURT - 96-5831 BQUxTY (the optionees) and Catherine in 1943 be enforced to the extent that it does not conflict with the amended agreement.' For the reasons addressed in the discussion section below, PNC believes that the amended agreement will provide tax benefits for Catherine's estate. The optionees filed a petition in Equity on Ootober 23, 1946, requesting the Court to grant the following reliefs (a) entry of an order declaring that Catherine has permanently vacated the subject real. property at-. Creekview Roadf and {b) requiring PNC Bank, in its capacity as plenary guardian for Catherine's estate, to give petitioners written notice allowing them to exercise their option to purchase the aforesaid property pursuant to the terms and conditian~t contained in the original Exclusive Purchase Option Agreement.' Additionally, the optianees requested the Court to issue a : The amended option permits purchase of the land in two parcels. ~ ,2. ~,~~TO E ERCI3E OPTION. This option must be exercised by Buyer within one hundred twenty (120) days of the earlier of written notice to Buyer from Seller to exercise the same or notice to Buyer of the death of Seller. Seller agrees to give written notice to Huyer, allowing exercise of this Option, within thirty (30) days of any time at which she permanently vacates the premises. In the event that Buyer fails to exercise this Option after notice required in the agreement, this Option sha11 terminate and Buyer shall forfeit any right, title or intere-~t to the premises but Seller shall retain the Five Thousand and 00/100 Dollars (S5,OOQ.00) paid to her. 2 NO. 21--95-Z24 ~JRPHANB' COURT - 96-5831 EQUITY Rule to Show Gauss ors starry Bentzel, Catherine's brother, with regard to whether he had eny oause why the land should not be sold duriny Catherine's lifetime. The Court issued the Rule on March 21, 199b, and Mr. Bentzel filed an ob~eation. A heering was held on the petition on June 17, 1996. On July 11, 1996, the Court issued an opinion and order without making a decision and directed the bank to obtain an appraisal evaluating the property as a whole (92.5 acres} ae well as evaluating the two parcels as set forth in the amended option agreement.' Ths appraisal was presented to the Court on January 22, 1997. Tn the meantime, on November 21, 1996, Marry Bentzel petitioned the Court to intervene as a party respondent, and a Rule to Show Cause was entered on November 21, 1996, on the optionees and Catherine Rouch to show cause why Mr. Bentzel should not be permitted to intervene. Both Catherine rthrough her guardian PNC Bank} and the optionees filed a response to the Rule on December 13, 1996.' On January 30, 1997, counsel for PNC Bank, the optionees, and Bentzel met in chambers to discuss the status of the case in view of the various petitions before the Court. It is noted that ' Thr~ Court wished to have evidence of the value of each parcel of property for the reason that the optionees have no obligation to purchase the second parcel under thR amended agreement. ` On February 24, 1997, various other members of Catherine's family petitioned the Court to intervene and #or a stay cf all proceedings. tiO. 21-96-22~ ORPNANS' COURT - 96-6831 BQUITY the optioneas prefer that the original agreement be enforced as is, although they do not oppose enfvraement of the amended option. >?or the reasons disoussed below, the Court will not approve the amended option and will further direct PNC Bank give notioe to the optionees so that they may exercise their option to purchase the real estate nt Creekview Road. Because the Court has made this ruling, it is not neoessary to permit Berry Bsntzel to intervene, although his contentions have been taken into consideration. Similarly, the Court will deny the recent petition of the various family members to intervene. The issue that precipitated this case concerns whether the amended option agreement is in the best interests of Catherine Rouch's estate in light of the tax ramifications involved. PNC Bank asserts that should the original option agreement remain in effect, the property will be sold as one parcel, thus incurring substantial federal and state income tax consequences. Before engaging in further discussion, it is necessary to relate some background information. Catherine and Walter Rouoh initi$lly acquired the subject property in 1952 for $19,000. The property had a fair market value of $925,000 on October 31, 1991, the date of Walter's death. According to PNC Hank, Catherine's basis in the property is oomputed as follows: one-half of the original purchase pries ($9,500}, plus one-half of the dote of death fair market value of NO. 21-95-224 ©RPHANB' COURT - 96-5831 EQUITY the property ($46Z,500~s totaling $472,000. If the property ware sold as one parcel., the bank contends that federal incomo taxes will equal $84,3b0 and the Pennsylvania income tax will equal $6,436. 0n the other hand, if thH property is sold in two parcels in accordanoe with the amended agreement (and qualifies to receive the one-time exclusion of $125,000 far federal tax purposes and $100,000 exclusion for state taxes), taxes will be significantly least $4,952 in federal tax and $1,568 in stets tax. The calculation with respect to the amended agreement assumes that the requisite acres of property will be characterized as "principal zesidence" pursuant to the Code in order to receive the exclusions. Another view has been brought to the Court's attention through Narry Bentzel's crass examination of the bank's expert and the exhibit of Hentzel's expert witness, Nowell C. Matte. According to Mr. Matte, under the case of M. Lee Gel2enetein v. U.S., 975 1'.2d 286 (6th Cir. 1992), the basis for property acquired as tenants by the entirety prior to December 31, 1976, is determined by ascertaining the extent of each party's s According to testimony, Walter's estate tax return to the federal government indicated that one-half of the $925,000 was included in his estate, thus giving Catherine a. one-half stepped- up basis in the property. ~ These figures pertain only to the sale of the first treat of land. Taxes owed on the second tract will be paid by the Buyers if the option is exercised before Catherine's deaths if the option is exercised after her death, the basis in the property will be stepped-up to the current fair market value. 5 N4. ZI-95-224 ORPHANS' COURT - 96-5531 EQUITY contribution to the purchase of the land. In other words, if Walter supplied 100 of the funds for thQ purchase, then Catherine's basis is 100 of the fair market value of the property as of the date of Walter's de9th. If Catherine provided the entire purchase price, then she would receive no stepped-up basis.' Apparently, Mr. Matte has relied upon the Gal2ensto.~n holding in a recent case at, his own and the IRS did not litigate the issue, although it is uncertain why the IRS chose not to do so in view of its past stance. The bank argues that it is risky to rely upon the Gallenste~n holding for the reason that the IRfi may choose t~ challenge the issue should Catherine file her tax return giving the property a stepped~up basis. Further, because Walter's tax form allegedly shows that only one-half of the property received a stepped-up basis, it is not safe to assume that Catherine should receive a stepped-up basis in the entire property. The bank wishes to avoid potential savors tax penalties in view of the uncertainties. The arguments of PNC Bank are compelling but not entirely persuasive given the uncertainties of the bank's position. The bank is assuming that Catherine's property will receive the one time tax exclusion and that there will be na challenge in this '' The Gal2enste,fn decision was followed in Joy B. Patten v. U.3., 96-1 USTC Q60,231 (USDC, Western Dist., VA, 4/12/96}. ' This of course, conflicts with the bank's allegation that one-half of the estate was included on Walter's tax form. b NO. 21»9b-22A ORPHANB• COURT - 96~-5631 EQUITY regard. Additionally, if Catherine relies upon the Qe.ilenetsaEn holding, the IRE may decide not to pursue the issue, and she will receive the stepped-up basis. Of moat. concern to the Court, though, is that settlement under the amended option is aontingant upon the buyer being able to develop the parcel to the east of Creekview Road as a multi- family residential development, although the buyer has the discretion to waive this contingency. Furthermore, the buyer has no obligation to purchase the second parcel, and settlement also depends upon governmental approval far development. This Court is therefore of the belief that the original agreement should be enforced. With regard to Mr. Bantzel's petition to intervene as a party, Rule 2327 govarnat At any time during the pendency of an action, a parson not a party thereto shall ba permitted to intervene therein, subject to these rules if (1) the entry of a judgment in such action or the satisfaction of such judgment will impose any liability upon such person to indemnify in whole or in part the party, against wham judgment may be entered; or (2) such person is so situated as to bps adversely affected by a distribution or other disposition of property in the custody of the court or of an officer thereof; or {3) such person could have joined as an original party in the action or could have been joined therein; or (4) the determination of such action may affect any leyally enforceable interest of such person whether or not he may be bound by a judgment ire the action. N0. 21-95-224 ORPHANB~ COURT M 96-6831 EQUITY AND NOW, this ;~ day of ~~i, 1997, the petition of PNC Bank as, plenary guardian of the estate of Catherine V. Roush requesting authorization of the sale of real property looated at 5614 Creekview Rosd, Mechanicsburg, ~3nmpden Township, Cumberland County pursuant to the Amendment to Bxalusive Purchase Option Agreement and Agreement of Bale is DBNIBD. The petitions of Harry Bentzel and Paul Bentzel, et al, to intervene are DBNIBD. The petition of Kenneth F. eelstrom and John K. Murphy regttestinq equitnble relief is GRANTED. Yt is ORDBRBD and DBCRBBD that Catherine V. Roush has permanently vnoated the real property at 561Q Creekview Aoad, Mechanicsburg, Hampden Township, Cumberland County. PNC Bank is required to give Kenneth F. Helstrom and John K. Murphy written notice allowing them to exeroise their option to purchase tho aforesaid property pursuant to the terms and conditions contained in the original Bxalusive Purchase Option Agreement within, days of reoeipt of this order. Hy the Court, / g f,_,~,(8,ro1~, B . Bheely Herold B. Bheely, P.J. David W. Deluge, Esquire John M. Eakin, 8squire William Miller, Esquire :sld 9 I , ., ,1 , I ,, ' I i. .l, i , 1 1 I + 1 , : '1 1 , 1 1, 1, , t 1 1 '1 111 i +~i X11 11t 1 1 I' ~ Ii , ~1 ' I 1 . , 1 ~ ~ f 1 I - t ~ 11 I t , 5 1 I I f 5 I f 1, 1 1 - - 1 ~ '1 t '1 I `11 Iil Ir .j "i 1.1 5 . 5 ,. II 1 i 5 i+ I i t_ l a ~ 11 1 f I ' ~ 1 ? 1 1 1 , 1 I 1 1 i ~ 1 ~ ,, ' is i~ t !, 1 1 1 ,1 1 I f ~~ 1'' ,_ ' ' 'I~i' ~~ ~1 r 1 ,1~~ 1 ,I 1 !` Ir, 1 ~ 1' .1 I ~ ' ,I' ~1 1 II ~ , 11_ i f ` 1 , 1 .. ,i i 1, 1 t _ i 1, ,1 I y 1 , t I f , ~ 1 I ,1 I IIj i ~ f 51 1 e 1 rf f - ~ Iy .i - .- 1 f 1 i i ~ .y , 1 13 1 .1 , 1 ~+ ~ I + ~ 1~ I , 1 1 1, 1 1+ 1" ., I i „ I. I ~ 1 t 1 I 1 f , l ~ I '1 1 j' 1 1 ' I,' 1 1 , I I.I 5 1 1 i 1 Ii ~ r, ` 1, ~ Y 1 f 5 1 + 1., ~ it 1 '1 1 , 11 .I .+i , 1 1~.1 '+ 1' It V~ .' ' S1. 1'I li 1:~ ~ ~ , 1 .1 1 ) } 1 ~ , , 1 1, i , . 11' 1 , 1 i - "~ ' !I, ~ 1 ,~ 1 f 1 1 !, i , 1 t + + '. i I 5 . 1 1 j , , - ~ I 1 i .•1' ~ I •1 ./. 1 1 1 s I ~ 1 i I ~ r ~ ~I. ~ .1 i,,1'.If ~ +' ~ 1 1 ' ~ 1 1 It 1 1 1 1•+ 11 1 .j ,.t t 5 1 ~- ~ 1 , ,+ I . 1 1 1 ,. j 1 1, f f, ~ 1 F5 + + r ~. ' .1 i 11 I - 1 i 1 j 'i 1 ~~ r 1 t '~ 1 `I 5 : ;; i ~ 1 I 1 I 1 It' 1 1 1 .1 1 11 ,. ~ , j 1 I I 1 ~ 1 ~ . , f 1 1 ~ 1 1 1 I .f 1 ~ 1 ' , 1 1 1 ,5 1 I ~ I r r i 1 ~ - , ~ . I ' I 11 li 1 51 ~ ~ 1 , 1 1 1 1 ' ~\ ~ (' t I I, . I ; 1 ~+ rr D rr 1 1 HY~I +~ ~ . L~X .. ~ M t ~ ~ ~ 'i rf, xN RB t s xN TNT! COURT Oi~ CONMON PL8A8 OP" SSTATB OF CATHBRINB V. 1tOUCH, t CUMBBRY,AND COUNTY, pBNNBYI-VANIA AN INCAPACITATED pQEtBQN t t N0. 21-95-224 ORPHANS' COURT t ' t ORPHANS' COURT DIVISION t t NO. 9b-5831 EQUITY t • t CIVIL ACTION -LAW }~EYO~ ' ~, BNeELY. ~ mar. oanaa AND NOW, this ~ day of ,~,~, 1997, petitioners' Motion for post-Trial Relief is hereby DSNIBD. By the Court, a d Bhee , .J. john M. 8akin, Esquire Wi3.liatn E . Miller, Sequire David W. Delucse, ~aquire , ~~ ., t ald ~~ • ~ , ., ,' ,, ~ , ~, ,~ IN 1tB t BSTATB, OF CATHBRxNB V. ROt)CH, AN INCAPACITATED PBRBON t IN TNB COURT OF COMMON PLBAB OF i CUMBBRLAND COUNTY, PBNNBYLVANIA t t N0. Zl-95w2Z4 ORPHANS' COURT t t ORPHANS' COURT DIVISION t t N0. 96-5831 BQUITX i t CIVIL ACTION - LAW ~~I~ORR t B8SEL1~ P . J c This Court entered an Order doted March 5, 1997, dispoafnq of four petitions in the above-captioned case. Essentially, the Court directed PNC Bank, the plenary guardian for the estate o~ Catherine Rouch, to give notice, pursuant to an option agreement, to Kenneth F. Helstrom and John X. Murphy to enable them to exercise their option to purchase Catherine's real estate. Additionally, the Court denied the petition of PNC Hank for the enforcement of an amended option agreement and also denied the petitions of the instant petitioners, Harry Bentxel and Paul Bentzel, et al., to intervene. Before the Court is petitioners' Motion for Post-Trial Relief. , nYSCVSSio..~ Petitioners claim that the Court erred fn two respects by issuing the Order of Court dated March 5, 1997. These alleged errors are addressed below. I. Granting of the option to purchase real estate, dated July 22, 1993, by the optioness at the present time. Petitioners allege the Court erred in granting the optionees~ NO. 2195-224 ORPHANS' COURT 96-5831 BQUITY the right to purchase Catherine's real estate purauat-t to the original option agreement executed between Catherine Rouch and the optioness o» July ZZ, 1993, because four issues previously presented were not judicially determined. The Court believes that the Order effectively decided all of these issues but will nonetheless address petitioners' contentions. First, petitioners claim the Court erred by nQVar judicially determining that the incapacity of Catherine did not, as a matter of law, terminate the right to exercise the option based on her failure to give written notice that she permanently vacated the premises. However, the option on its face does not explicitly state that failure to give notice terminates the optiortees' right to purchase under the agreement. Rather, the option states that the option sha11 terminate if after being given notice, the buyers fail to exercise their option within l20 days.' Petitioners next contend the Court never judicially determined that Catherine's incapacity did not, as a matter of Xaw, start the I20 day period during which the option could be exsrcised.~ This is a circular argument. Petitioners mainta3.n '2. TINE TO EXERCISE OPTION. This option must be exercised by Buyer within one hundred twenty {l'l0) days of the earlier of written notice to Buyer from Seller to exercise the same or notice to Buyer of the death of Seller. Seller agrees to give wx•itten notice to Buyer, allowing exercise of this Option, within thirty (30) days of any time at which she ermanently vacates the premises. In the event that Buyer fa~la to exercise this Option after notice required in the agreement, this Option shall terminate and Buyer shall forfeit any right, title or interest to the premises but Seller shall retain the Five Thousand and 00/100 Dollars {$5,000,00) paid to her. 2 NQ. 21-95-224 QRPNANS' COURT - 96-5831 EQUITY that the right to give notias has terminated, yet they also pontend the 120 period for the optioness to sxsraise their optiop has come at-d gone. Notice, though, must bo given to the optioness first before the 120 day period begins. The delay of notice is not the fault of the optioness, and the Court will not judicially determine that Catherine's incapacity commenced the ltd period when the optioness' hands were tied. The third averment states that the Court has never judicially determined that Catherine, as a matter of law, will be unable to reoccupy the premises. This is not the case. The Court's order to which petitioners have objected does state that Catherine has permanently vacated the premises. It ie the belief of this Court that Catherine's physical condition is such that she requires constant care and supervision and will never be able to return home. Last, petitioners allege it has never been judicially determined that PNC Bank "has the duty to give notice that [Catherine] has permanently vacated the premises when the bank denies thi's fACt." The Court's Crder has resolved this issue by directing PNC Bank to give notice to the optioness. II. Refusal to allow the heirs of Catherinei to intervene ae parties Petitioners first contention reads as follows: PNC Hank, guardian, has not challenged the right of optioness to exercise the option for reasons stated by the heirs of Catherine V. Routh fn Paragraph 1 above. The land has bean appraised at $1,156,000.00 which is 5256,000.40 mare than the option price. The 3 NO. 21-95-224 ORPHANS' COURT - 46-5831 EQUITY heirs should have the right, upon the death of Catharine V. Rouch to allege the guardian has violated its fiduoiary duty to preserve the estate assets by failing to raise said issues. The Court's Order will sot to indemnify the guardian from liability to the heirs which constitutes grounds for intervention under Pa. R.C.P. 2327(1}.' Although the most resent appraisal of the subject land is higher than the sale price agreed to in the option agreement, that was the agreement the parties reached. To not enforce the agreement is unreasonable because property appraisals will always fluctuate. Furthermore, the heirs of Catherine are not able to intervene as parties pursuant to Rule 2327(1}. This rule allows a person to f ntervene as a party when that party is aftected. Here, the heirs ere claiming that PNC Bank may be held liable for violating its fiduciary duty to preserve the estate ,by fsfling to raise the issues in this petition. Therefore, had PNC Bank not been a party, the bank could have used this rule to intervene. The heirs, however, may not use the rule in this manner. Petitioners next submit that the Court erred in concluding Harry Bentizel has no standing to intervene because ha was made n party to the petition filed to No. 95-224 by PNC Bank, and was thereafter ordered to show cause why the petition should not be 7 The rule provides: (1} the ontry of a judgment in such action or the satisfaction of such judgment will impose any liability uppon such person to indemnify in whole or in part the party against whom judgment may be entered[•1 4 N0. 21-96-224 ORPliANB' COUKT 96--5831 Epux'rX granted.' As noted in the disputed Order of Court, every issue raised by Mr. Harry Hentxel at the hearing field on June 17, 1996+ to deel with the Rule to bhow Cause has been addressed. The final alleged error is that petitioners Paul Bentzel, et al, should be permitted to intervene to counter the objection of PHC Bank and the optioneea that Harry Bentzel must survive Catharine V. Roach in order to have a f.i.nancial interest as her heir. Again, petitioners have no standing to intervene. It was within this Court's province to decide whether to enforce the original option agreement or the amended agreement, and the Court did so for the reasons set forth in the Order of Court dated Marsh 5, 1997. Barry Bentzel was permitted to present testimony at the hearing on the petition requesting the Court to enforce the amended option agreement prepared by PNC Bank as plenary guardian for Catherine's estate. To reiterate, the issues raised at that hearing have already been addressed. For the foregoing reasons, the requested post-trial relief is denied. O~tDEtt AND NOW, this ~ day of ~pRIII, 1997, petitioners' Motion for Post-Trial Relief is hereby DENTED. cat John M. Eakin, Esq. ey the Court, William E. Miller, Eaq. David W. Deluce, Eaq. /al Har~,ld E. 3heely Harold E. Sheely, P.J. ' The bank's petition requested the Court to enforce nn amended option agreement, 5 IN "!NS BUpi~RiQB,_ C,_ O[1R~-, ~„p,,~~xLVANrx EEliNfii'K F. HELBTROM AND t JO~iN !C. 1~[1R1~HY~ t Appellees t Dooket No. X64 N8G 1997 vs CATYiBRIl~1$ V + ROUCH Appellant I, MURREL R. WALTERB, IiI, BBQUIRE, hereby aertily that orb August '~+ , 1997, the following was served to the following individuals by United States first class mail, pogtnge prepnids seven (7) true end correct aopias of HRISY~ OF INTERVENING PBTITIONBRE3 to: PATRICIA WNiTTAX6R, Chief Clerk, 6uperior Court of Pennsylvania, 434 Main capital, P. 4. Box 9300, Hnrrieburq, 8ennsylvanie 17108; two (2) true and correct capiea of HRIBF OF INTERVENING PETITIONERS to: WILLIAM E. MiY~LER, .TR. , ESQUIRE, 210 Walnut street, Harrisburg, Pennsylvania 17].08--1963; two (2) true end correct copies of BRIEF OF INTERVENING PETITIONERS to: DAVID W. DeLUCE, ESQUIRE, 301 Market Street, Lemoyne, l~ennsylvania 17043; and two (2) true and aorract copies o! HRISF OF INTBRVSNING PETITIONERS to: HON. HAROLD E. SHEELY. Cumberland County Courthouse, Carlisle, Pennsylvania 17013. p~iTB t ;~i ~ t cr •? • ~~~v~ urre R. Wn ere I ~ sq~ Supreme Cotlrt Ib ~o. x4849 a4 East Main Street i+[®ohenicsburgi PA i~plf6 (71y) 69y-46sa t 1 1 t ! • , ' ~ I ! !. , ' I 1 1 i ~ I ' ~ ' ~ 1 1 I I ~1 ~ ~~ ' ~ - 1- ~ 1 ~ i .I ~ I~ I ~! 1 ~ 1 ~ I I 1 ' : 1 ~ ~ 1 tI '.1 1 ! : I i 1 . , ! `' - I ~ 1 ~ I'i r 1 I i I C 1 : , t II .' . 1 ' 1 , 1 1 j 1 1 i 1 , 1 1 1 i I ~ 1 ' 11 i 1 .i _ J'1 ~I I k 'I 11 1 ~ 1 I I III I c .1 . i .: a 1 ~ I i I1 i 1, . I I 1 1. 1 'I! 1 _ 1 ~ I 1 I : ( III ~ t I 1 1 1 I ~I 1 I r 1 1 r ' I 1 1 I ~ I 1 ~1 ~ , ~ 11 a ;1~1 - ~ ~1 I 'il I I, 1 11 1i, .1 1 I I I 1 ~ I 11 i, n 4 , ~ I' ,. ., I , 1 1 ! ~ ,. I ,, IIr~ ;, , 1 i I . , ~ ., I ~ , , 1 it 1 :) ~'• ~! ~ , : , .. ~ I I i 1 , 1 i 1i ~ 1 ..i 1. ,~'. ~ '' ,+~ ~ ' ' I ~., ~ '~' _ , ;~ ~ ~I '1 I ..1 I ~ ~ I I I 1 ' '. i ~ 1 1 i •~ ' 1 ! ~ 1 ,, .1 1 I~.~ I;lI. : ~ 1 1 1 I I I 1~; I I ~1 1 1 . r1 {' ~ ~ ~ I l ! 1 I .1 I ! ~ 1 ~ ~ .1 1 11'.:i I ~:1 ~ t ~ , 1 ~ .. .i 1. X1 ~ I I ~ ' ~ i~ ~ I 1 I .. 1 I~ • 1~ ~ I ~ f •! 1 I 1 . I I 1 :1 I I • : ! 1 11 ~, 1 I ~ ~ ~', 1 ~~ ,I , 1 I • it ~ • , I., ' ~ ~ , 1 ! : 1 1 ~ ~ 1 1 1 ~ 1 ,~ , ~ I~I~ ' 1 `1' ~' Ii tl 1 i. • ~ ~I ! ~ . . , ._ 1! ~ ,~, I! . ., ~~ 1 11 I ~ ~ 1'I I I ' I' 1 1, ~ ) 1 _ 1 ' 11 I ~i 111 I t! 1 I ' 1 ~ 1 ! I 1 i .1 ~ i 1 I 1: i1 , ! ` 1 I I, ~ ,' 'f 11: ~ ~ 1 ; 1 I i 1 i I I ~ ' ! ' 1 1 1: t ,'1 I ' . 1. 1 I I ~ 1 1 . 1: 1 . ' l i ~ .: ~ U I ' t l ~ ' - ~~~. ~ .. ~ ~• , ~ I ' 1'1.1 , ~ I ,~, ~ i . 1 t ~' .1' , 11~. ,~ ~ 1'~ ~ ' 1 1 ~ 1 1 I1 ' I I .. 1 ~ : 11 ' t : I '~ ~ ~ r ,, ,, • ~ '.11 ' ,~~ , 1 1 ~I ~ ~ ~ ' ~: 1 ; i , ,' :,I ..111 .~, Li ~ I III II , 1 .1 I I ' 1 1i1 X11 ' ,,1 it ' II ,1.11.1{' i . ~ 1 i ~ 1 1 ' I 1 ~' ~~ ~ , I I ~. I 11• ~ "1 I ~ r I 1 I 11 1 11 ~` 1 -i 1 : .I 1. ~ 11 1 1 i I:' i II 1 1 I 1 I , , 1 1 ' 1 - 1 I I - . 1 I 1 I ~ I i 1 11 1 1 f I. - 11 ; .1 '.1 I ~ ~ 1 1 1. 1 1 ~ I 1 . I l ~ 1 I 1 1 1 1 1 1 1 i i I'I 1 I . 1 1 1 : ' I i 1 : 1 I 1 - .1 1 1 1. . 1 i ' THIS AGREEMENT, made and entered into this D ~ day of October, 1997, by and between PNC BANK, N.A.,, as s p snary guardian for the Estate of CATHERINE V. ROUCH, an incapscitatad person ("Seller") and KENNETH F. HELSTROM and JOHN K. MURPHY, and their hairs, personal representatives, successors and assigns ("Buyer"). W I T H E S S E T H: WHEREAS, pursuant to an Exclusive Purchase Option Agreement dated 22 July 1993, Buyer is entitled to purchase a certain tract of land, as described therein, from Catherine V. Rouch, her heirs, representatives, executors and assigns, upon certain terms and conditions; and WHEREAS, pursuant to a Final Decree by the Court of Common Pleas of. Cumberland County, Orphans' Court Division (the "Court"), No. 95-224, ?n Re• Estate of Cathgrine V. Rouch, dated 17 April 1995, the Court Pound Mrs. Rouch to be an incapacitated person under Pennsylvania law, appointed the Cumberland County Office of the Aging plenary guardian of the person of Mrs. Rouch and appointed PNC Bank, N.A., limited guardian of Mrs. Rouch's personal ass~ats; and WHEREAS, by date of 6 June 1995, the Court issued an Order appointing PNC Bank, N.A., plenary guardian for the estate of Mrs. Rouch, specifically authorizing PNC Bank, N.A., to handle her real estate; and WHEREAS, Seller and~Buyer have mutually agreed to revise the terms and conditions under which Buyer may purchase the subject real estate and hereby amend the Exclusive Purchase Option Agreement; and WHEREAS, Seller and Buyer have agreed to revise the purchase price, extend the settlement date and make other changes as necessary. NOW, therefore, the parties hereto, in consideration of the mutual promises hereinafter contained and intending to legally bind themselves, their heirs, personal representatives, succes- sors and assigns, agree as follows: 1. SALE _,AZ'I~ DELIVERY. Seller hereby agrees to sell and deliver to Buyer and Buyer hereby agrees to purchase from Seller, all that parcel of land now owned by Mrs. Rouch and located in Hampden Township, Cumberland County, Pennsylvania, more fully described in a deed dated 15 March 1952, recorded in the Office of the Recorder of Deeds in and for Cumberland County, in Dsed Book 14V, Page 57d, said parcel being all of the acreage situate to the East and West of Creekview Road, together with the house, barn and out-buildings the "Premises"). The exact configuration and acreage of the Premises shall be determined by a boundary survey, paid for by Seller and mutually agreed to by the parties during the subdivision and land development process. Within thirty (~0) days after Court approval of this Agreement, Seller shall contract with a professional land surveyor currently licensed in the Commonwealth of Pennsylvania to perform and complete within sixty (60) days thereafter said boundary survey to appropriate American Land Title Association standards. Thcs plan of the metes and bounds describing the Premises shall be promptly prepared, initialed by the parties and thereafter attached hereto as an exhibit. Z, pLrncxASF PRrCE I~ND T ,$MS QF PAYMENT. rn consideration of the sale and delivery of the Premises, Buyer agrees to pay to Seller at or in anticipation of settlement hereunder the fatal purchase price of Nine Hundred Forty Thousand Dollars ($940,000) for the Premises, less the Five Thousand Dollars ($5,000) previously paid by Buyer to Mrs. Roach and less the total of the monthly payments of Five Thousand Seven Hundred Fifty Dollars ($5,750) made by Buyer to or on account of Mrs. Roach from the date of said Court approval to the date of settlement. Said sum shall be paid by Buyer to Seller at Settlement in cash, cashier's check, treasurer's check or title company check. ~. ~NDj'j' ON TO SETTL .MENT. Settlement is expressly conditioned upon the approval by the Court of this Agreement. Seller agrees to petition the Court for such approval within thirty (30) days of the date hereof and to pursue diligently such approval process. Buyer agrees to cooperate reasonably with Seller in obtaining said approval. a . 1dAR138~NT1Es OF TTTLE. Title is to be good and market- able fee simple title, free and clear of all liens, but subject to building restrictions, zoning regulations, easements, rights of way, reservations and restrictions of record or visible on the Premises through the date of this Agreement and not objectionable to Buyer. Title shall be certifiable by Buyer's attorney or insurable at regular rates by a reputable title insurance company doing business in Pennsylvania. Seller shall convey title to the Premises by spec.fal warranty deed subject to the provisions of this Agreeme»t. 5. SETTLEMENT. Settlement hereunder shall take place at a time, date and location mutually agreeable to the parties hereto, but in no event later than two hundred ten (210) days after said Court approval. This Agreement is not conditioned upon any financing approval. In the event Buyer cannot ar fines not settle -2-- within said two hundred ten (210) days, this Agreement shall become null and void. 6. 8~T.9F B~cESS PE_NDiN~ 6~TTLE_MENT. upon execution of this Agreement, Buyer, its agents and invitees, shall have the right of access to the Premises as Buyer deems necessary or desirable to perform, nt its own expense, land surveys, tests end inspections. seller agrees to cooperate with Buyer in submitting any and all nppropriata plans and applications for Buyer to obtain governmental approvals far Buyer's development of the Premises. Buyer shall indemnify and hold harmless Seller from and against nny and all claims, demands, liabilities, costa, expenses, penalties, damages and losses, including, without limitation, reasonable attorneys' fees, resulting from acts or omissions by Buyer, its agents, surveyors, inspectors or others acting in Buyer's behalf associated with the entry by said persons onto the Premises. 7. 'I,RAN~'Eg OF ' jTL_ E~,ND 'POSSESSION. Title to and posses- sion of the Premises shall be delivered and conveyed to Buyer at Settlement. Seller and Buyer agree that Buyer has the right to assign Buyer's rights hereunder to another party or parties without the consent of the Seller. $. ADJUSTMENTS. Utilities, sewer, water and refuse collection service and real estate taxes shall be apportioned to the date of Settlement. Subdivision costs, dead recordation and one-half of any realty transfer taxes shall be paid by Buyer. g. ,FAULT. In the event Buyer fails or refuses to close in accordance with the terms of this Agreement, Seller shall be entitled to retain the Five Thousand Dollars ($5,000) previously paid to Mrs. Rouch and the total of the monthly payments referred to in paragraph 2 hereof as liquidated damages and in lieu of all other damage claims and remedies. Further, upon approval by the Court of this Agreement, Buyer agrees to execute and deliver a quitclaim deed for the Premises to be held in escrow by Johnson, Duffie, Stewart & Weidner, attorneys far Seller, for further delivery to Seller in the event Buyer fails or refuses to close hereunder or this Agreement is deemed null and void in accordance with the terms hereof. In the event seller fails or refuses to class in accordance with the terms of this Agreement, Buyer shall be entitled to obtain specific performance. 10. BROKERS AND AGENTS. Buyer and Seller warrant that sale of the Premises is not subject to any claims} for real estate commissions or fees, and the parties covenant to save one another harmless from any claim to a fee or commission by any real estate brakers or agents dealt with in connection with this sale, due or to be due by reason of acts of Buyer or Seller, as the case may be. 3-- il. ~}NSTRUCTION. This Agreement shall bs interpreted and construed in accordance with the laws of the Commonwealth of Pennsylvania. 1~. j~jTBNTioN To e~~n. It is the intention of each of the parties to be legally bound by the terns of this Agreement and to bind themselves and their heirs, personal representatives, successors and assigns. IN WITNESS WHEREOF, the parties hereto have duly executed this document the day and year first above written. ,~ /y SELLERc ~~~' IvGss ESTATE OF CATHERINE V. ROLTCH ~„T~'i'!""' By c PNC BANK, N. A. r Byc Jam H. Be t, Sen or vice President Plenary Guardinn C ems) ~~ c8~,, JO K. MURPHY -4- WITN88Bt BUYER! r r ~r ' , . ~ 1. 1 1 t ,, 1 ~t 1 1 ~ ! 1 1 1 ~ r', ,~ . ' - 1 r i ,, ~ t .1. 1 1 1 t ,c ~ 1 ' '' , ,A , ~ t 1 ; ,1 1~ r . t ~ 1 'h , >> t ' ' ~ 11 .'. ~ ~t . ' , ~, , ! , 1 1 1+ 1 ~ 1 ! 1. . A i t ! ~ t: A 1 t ` ` 1~ ~ ~ 1 r .. t ' ! l r _ t 1'~ ,1 1 '1 . t ~ / { t r ! 1 ~, r A, ~ l t l ` t 1 1 i+ 11 ~ : 4 1 1 1 1 1 ' { 1 ~•1 1 ' ~ ! ' r ~ '1 1 . f 1 1 1 t J ~! ( t.. A t 1 1 t , r A ! r 1 '~ 1 r~t~ l l (, ,~1 , r _ 1 ,1 t r 1 , } 1 `i' ~ '! 1' t t 1~ ` l + ~' t A 1 i t 1 i ~ .1: .1 s 1 ~, 1 1 1 4 1 1 ~ 1 Ail 1 + 1 l' ! l t { 1 ' 1 r , r 1 1 1 1 ~ n r - t" v I r r, 1 ' 1 ~~ ~ " t 1- '.1 - } ' ' ~ .1 ~ ~ / ~ ' ( r ! t ~ 1 t 1 '1 1 1 1 •. t r It r ~ 1 r t t t rl 1 + ~ '1 + ~ 1 A 1 t .~ 1~ .1~1 1 t `r ~ ,r. r 1 ~ i 11 ' ' 1~ r r 1 1 1.. 1 1 1 r ~r ~+ 1 1 1 ' 1 ~1~ '~ t: I 1 1 / A { ` i + + 1 1. 1 1 - ri ~ 1 t ~ ~i 1 , 1 i t i 1 1 ~~t 1 ~ 1 it ' ~ r r , ~ 1 1 i 1 t i1 !` ~ -1 ~ A.:1j 1 ~ 1 1 n 1 1 .. 1 '1 ~ , ., t ., ,~, ,. ,1 .~ , .r _~, ,~ . r ' t, , :: ,; ~, 1 , r • ,, r; 1 ' 1 .~ l ~ _ : ~ , - ~. t ~ r ~ 1 A , r~l ~ 1 '- , r ~ 1 1 r l , , ~ t / - , ~ 1, ~ ~ ' ~ i ;, .,~ r , t l ,1 ~ ,, , tt , .t rl , t r +1 `I r X1 ' 1 1 / 1 A , ~ 1~ 1 ` r- r ' , 1 A ' .A ' r r r 1 ~ l i~ r - ' ~ ~ ~ : ~ r 1~ 1 t .. 1' t A 1 1 ! .1 ~ ,~ 1 ~ ~ A ~1 r 1 r .AI r~ r ~ 1 rl' 1 1.E r 1.. '~r •tr r ~ ~ ,1 .. 1 1 Y 11 A - ~ 1 k ~ ' + ./ + t 1 . ~ 1 t 11 t ~ '~~ ~l ~ .t 1 t .r ~!t ~ 11 1 t ~ r r 1~ rl 1r 1 t 1 f 1 + ,1 ~.. t~ 1 1 Ir y r ~ r r 1 re.l ~' + . ; rr~'rr 1 `t 1 ,~~ iN RF: ;, IN THE COURT OF COMMON PLEAS OF E3'1'ATE OF CA'i'I•IERINE V. -2000N, CUMgERLANO couNTY, PENNSYLVANIA nr- incapacitated person, ORPHANS' COURT UiViSION NO, e5-zza ICENNETtI F. t IELsTROM, ran adult tndivldual, : IN 1'HE COURT OF COMMON PLEAS OE JOi`IN {<. MURPFIY, en adult Indlviduat, : Cl1MBERLANt) COUNTY, PENNSYLVANIA retitloners : N0.96.5631 EQUITY v, : CATiiERiNL= V. ROUCF~, an adult individual, . Respondent e~t,F.a~.F.Aet~t.~LrR.FM~r.I /lNU NOW, conies Harry ~erttzel, an I~eir of Ccathsrina V. Roucft, an incapacitated person, who was an interveno-/appellar-l in each of the above captlar~ed cases which era naw per~dfng before the Superbr Court of I?ennsylvania (doricat nos. X176 and x{79 HeG 1991), and by this Release ! Hereby agree to tl~e settlement between PNC Sank, N.A., ttie plenary guardian for It~e Estate al Caltierine V. Rouci~, an Incapacitated persQr~ and Kenneth E. Fteislrom end John K. Murphy, whereby Hetsirorn and Murphy have agreed to purchase end l?Nt: Bbnk, N.A, has ogreed to sell a certain tract a! land in Hampden Townslrtp, Cumberland County, Pr~n-tsylvania cv~~slstfnll of approximately ninoly~two (92) acres pursuant to the terms dnd cvndil[ons contnl~red iii tt~e Aprpei~ient ~,l ;late datsci r'ctoLer S0, 1997, a true end executed cony of which is attached hereto. understand Ifiet lire parties to ails Agreement of Sale sfinll present the Agreernent of Sale !o the Orpttar~s' Court division of the Court at Cornmon Pleas of Cumberla~~d County, requesting court approval, to wlricli (hereby conser~l ar~d rr3quosE the Court's approval thereof, and understand tlral this Release end SeIllAment shall also tae presented to fire Cour! as proof tliereaf. ns -- rosult pf Ure parties to the above arses entering the r-tteched Agreemen! at Bale, end conditioned upon opprovai by the Qrphans' Court, I do hereby rernisa, reloese end forever dlscl-arge PNC, Bank, N.A,, I<otrnelh f". Notstrom rrnc) John I<. Murphy, rrnd any end all other persor-s, heirs, successors, assigns, [Iduciartes, agerrls, er-rployoc-s, legal advisors, girrrrdians, exc-cutvrs and adminfslrators, of rind from any and a!I nrarrner o[, Ilablllly, slcllons and causes of actions, salts, debts, cvnlracts, aclrec-rner-ts, )udgrne-rfs, clait-rs rmd dernc-nds whotsnnvc-r In law or In crquity, Includinct rrny ctai-n for corrtribulion or hrdarr-nity, and aspc-claity nny errcf rill cl~rkrrs for brerrrtr of tiduc(F--y duty, breactr of cu--traGl rrnd other losses or clor-ragcrs suslalned by any hair, strecvssor or assign of the estalcr of Catharine V. Roach, erising out of ar related In any way to the dispvsi#ion o[ har rent estate which is the su'uJect of the attoc:hed /igravrrent of Sole and ttrese legal aclfo-rs. !t (s understood and agreed that upon approval by the Orphans' Court Olvis(an of the Court of Comr-~on f leas of Cumberland County of the sale set forth in tt-e r-ttaclred Agreement of Sale, l shall direct my attorney !o cause the above-captioned cases now before the Superior Court of Pennsylvania to be w}thdrown, ct(srnt3sed and discontincred with prejudice. My counsel shalt supply proof of the withdrawAi ~ end discontinuance to counsel for the other part(es. As corrsideratlorr for this Release, PNC 8ar-k, N.A., rrs ilre plenary guardian of flirt Estate of Caltrerir-e V, Roach, lras agreed upon the ftl(ng of arry [edera} irrx return, on bohal[ of the guardian estate end only white it Is plenary guardian !or the estate, to to(iow the epproactr and rationale set forth fn the S~BJtellslSlL1 case to address lire capital gain taxation on the sale of the property, PNC ©ank, N.A. shall attempt to take t: stepped up basis as set forth In ifre ~.al~eD~tn case with any return cited by II with the IRS regarding this Issue, and should the IRS not accept the tax ilabitity shown on the return as tiled, PNC Barrk, N.A. agrees to defend Its position tt-rougtr an irrltlal trial court proceeding (United States Tax Court). in ttre avant there Is an adverse decision tram the Inltfal trial court, PNC: Bank, N.A. lras na obligation ar duty to llie any appeal to such adverse dectsfon, and said decision shall be final and binding. All legs) fees, casts, expert witnass fens, including accounlarrts, incurred fn defending itris position shall be paid vat of the assets conlainQd fn the Estate of Catherine V. Rauch by t'NC F3ank, N.A. The undersigned hereby states that he/she has carefully read the foregoing Release, end wkh the benefit of legal counsel, agrees with and knows lire contents thereat. ll !N tMTNE83 WHLR~OF, Harry 13en~.e1. hereanto seta hie, hand and seal wllh the Intent to be !, legally bound lhis ~ dey of ;_~ 1987. ' WITNE33: r .? I 1 ,. , ' I~ i ~Q~Z~ ' I I ~ ~ ~ ~ ' ~ 1 ' ' 1 ' 1 I 1 I ' 1 i 1 1 1 ~ 1 1 ~. I ~ i 1 i ~ I I ~ ' 1 1 1 1 1 I I i ' i,'•~I ~ 1. ~ 1 i ii ~ 1' i ~ 1 i ~ 1 1 ~. ~ i • ' I• I ' 1 1 ' ' .1 ' ~ ~ 1 j1 I ' i i 1 , l i• q ' I I ~ 1 - . 1 ~ I , t 1 ~ _ , 1 .. , ~ I 1 ' 1, i i ~ , 1 i ~ i! ~ ~ I ' 1 1 ~ 11' ~ 1 ' . 1~ I 1: ~ 1 •1 •1 `I I 1 I I I I ~ t ~ I 1 ~ r ~ I ~ ~ f ~1 l e 1 I 1 1 ~ ~ ~ I ~ . ~ 1 ' ' ~ I 1 '~ r 1 ` I . ~ i ~ ' I ~ 1 1.1 ~ ~1 1 I I ~ ~ ~ '1 1 I' . 1 ~ I , y 1 ,1 i I I ' 1 i 1 1 I ~ + ~I. 1 ~ i, 1 ' 1 I ~ ' ~ i 1 I 1 , ' I I ~ i ~ _ I~ ~1•; 11 t 1 ~•1 ~ ~ I , 1 I I I 1 I - 1 1 ~ I - I 1 ' ~ I I ~ ' 1 ~ ~' ' ~. 1 I fN RE: ESTATE OF CATHERINE, V. ROUCH, an incapacitated person, KENNETH F. HEL8TROM, en adult individual, JOHN K. MURPHY, an adult Individual, Petitioners v. CATHERINE V. ROUCH, an eduft individual, Respondent : : IN THE COURT OF COMMON PLEAS Oc CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DlVtSION N0.96.224 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA N0.86-6831 EQUITY AND NSW, cornea Paul Bentzel an heir of Catherine V. Rouch, an Incapacitated pennon, who was an Intervenor/appellant in each of the above captioned cases which are now pending before the Superior Court of Pennsylvania (docket nos. 476 and 479 HBG 1997), and by this Release I hereby agree to the settlement between PNC Bank, N.A., the plenary guardian for the Estate of Catherine V, Rauch, an incapacitated person and Kenneth F. Heistrom and John K. Murphy, whereby Helstram and Murphy have agreed to purchasA and PNC Bank, N.A. has agreed to sell a certain tract of land In Hampden Township, Cumberland County, Pennsylvania consisting of approxirnately ninety--wo (92) acres pursuant to the terms and conditions contained in the Agreement of Sale dated October 10, 1997, a true and executed copy of which is attached hereto. 1 understand that the parties to this Agreement of Sale shall present the Agreement of Sale to the Orphans' Court Division of the Court of Common Pleas of Cumberland County, requesting court approJai, to which I hereby consent and request the Court's approval thereof, and understand that this Release and Settlement shad also be presented to the Court as proof thereof. As a result of the parties to the above cases entering the attached Agreement of Sete, and candilloned upon approval by the Orphans' Court, t da hereby remise, release end forever discharge NNC Bank, N,A., Kenneth P. Helstrom and John K. Murphy, and any and ail other persons, heirs, successors, assigns, fiduciaries, agents, employees, legal advisors, guardians, executors and administrators, of and Trom any and ail manner of, liability, actlans and causes of actions, cults, debts, contracts, agreements, Judgments, claims and demands whatsoever in law or in equity, including any elalm for contribution or indemnity, and especially any and all claims for breach of fiduciary duty, breach of contract and other tosses or damages sustained by any heir, successor or assign of the estate of Catherine V. Routh, arising aut of ar related In any way to the disposition of her real estate which Is the sub)ect of the attached Agreement of Sate and these legal actions. It is understood and agreed that upon approval by the Orphans' Court Division of the Court of Common Pleas of Cumberland County of the safe set forth In the attached Agreement of Sale, f shall direct my attorney to cause the above-captioned cases now before the Superior Gourt of Pennsylvania to be withdrawn, dismissed and dlscontfnued with prejudice. My counsel shall supply proof of the withdrawal and discontinuance to counsel for the other parties. As conslderatlon for this R.elea~se, PNC Bank, N.A., as the plenary guardian of the Estate of Catherine V, Routh, has agreed upon the flfing of any federal tax return, on behalf of the guardian estate and only white ft Is plenary guardian for the estate, to follow the approach and rationale set forth In the ~,~ enstein case to address the capital gain taxation an the sale of the property. PNC Bank, N.A. shall attempt to take a stepped up basis as set forth In the ~~[p case with any return Aied by it with the IRS regarding this Issue, and should the IRS not accept the tax liability shown an the return as filed, PNC Bank, N.A. agrees to defend its position through an initial trial court proceeding (United States Tax Court}. In the avant there is an adverse cleciaio~-, fron-~ the',nitial trial court, PNC Bank, N.A. has no obli~~atior, ar duty to file any appeal to such adverse decision, and said decision shall be final and binding. Ali legal fees, costs, expert witness Peas, including accountants, incurred in defending this position shall be paid out of the assets contained !n the Estate of Catherine V. Routh by PNC Bank, N.A. The undersigned hereby states that he/she has carefully read the foregoing Release, and with the benefit of legal counsel, agrees with and knows the contents thereof. 1 ,~ the InisnR to be ~,~~ally aaV~ hts ham ®t-d es+~-- ~ ~~~eet~~ un~ --..»eQ wNLR.1~CFt~•l e."1987 ~u ,, ;r ~ .. ~ , r ~~ ~ , ~ ~ e , i . ~ ~~ ~ i ~ .~ i ~ ~ ~ ~ ~ t ~ ' ~ f ~F:) 1 1 ~ 'a V t ~~ ~ ~ ~ 1 Y. 1 ~ ~ 1 1 i 1 ~ ~ 1' ' ~~ F ~~ ~ ~ ~ 1 ~ ~ ~ 1 ' t1 ~ ~ ' ~ ~1 ~ i i 1 ~ ~ ~ ~ ~ ~ ~ ) f t 1 1 ~ ~ ~ ~ ( 1 ' ~ 1 1~ 1 t~ ~ 1 ~ ~ , 1 1 ' ' ~ ~ ~, ', 4 ~ t ' 1 , ' ~ ~ ~ ~ ~ ~ ~ 1 1 ~ ~ ' ~ ' ' 1 ~ ~ • ~ ~., , ~ , 1 ~: ~ ~ ~ ` ~ ~ r ~ ~ ~ ~ ~ ~ ~ ~ 1 1 1 " 1 ' 1 ~~ 1 ~ m 1N RE: ESTATE OF CATHERINE V. ROUCH, an incapacitated parson, KENNETH F. HELSTR014t, an adult lndtvtdual, JOHN K. MURPHY, an adult individual, Petitioners v. CATHERINE V. ROUCH, an adult individual, Respondent IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. e5-22a IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA N0. 9fi-6831 EQUITY RF/ FaRF dNA S~f~~~I AND IYOW, comes Ralph Bentzel an heir of Catherine V. Rouch, an incapacitated person, who was an intervenoNappellant in each of the above captioned cases which are rtow pending before the Superior Court of Pennsylvania (docket tios. a76 and a79 HBG 1997), and by this Release (hereby agree to the settlement between PNC Bank, N.A., the plenary guardian for the Estate of Catherine V. Rouch, an incapacitated person and Kenneth F. Helstrom and John K. Murphy, whereby Helstrom and Murphy have agreed to purchase and PNC Bank, N.A. has agreed to sail a certain tract of land in Horrpden Township, Cumberland County, Pennsylv2~nia consisting of approximately Winery-two (92) acres pursuant to the terms and conditions contained In the Agreement of Sale dated October 10, 1997, a true and executed copy of which is attached hereto. l understand that the parties to this Agreement of Sale shah present the Agreement of Sate to the Orphans' Court Division of the Court of Common Pleas of Cumberland County, requesting court approval, to which I hereby consent and request the Court's approval thereof, and understand that this Release and Settlement shall also be presented to the Court as proof thereof. As a result of the parties to the above cease entering the attached Agreement of Bate, and conditioned upon approval by the Orphans' Court, 1 do hereby remise, release and forever discharge PNC Bank, N.A., Kenneth P, tielstram and John K, Murphy, and any end ail other pennons, heirs, successors, assigns, fiduciaries, agents, employees, legal advisors, guardians, executors and administrators, of and from any and all manner of, liability, actions and causes of actions, suits, debts, contracts, agreements, judgments, claims and demands whatsoever In law or in equity, Including any claim for contribution or indemnify, and especially any and all claims for breach of fiduciary duty, breech of contract and other losses ar damages sustained by any heir, successor or assign of the estate of Catherine V. Rouch, arising out of Qr related in any way to the disposition of her real estate which Is the subject of the attached Agreement of Sale and these legal actions. it is understood and agreed that upon approval by the Orphans' Court Division of the Court of Common Pleas of Cumberland County of the sale set forth in the attached Agreement of Sale, t shall direct my attorney to cause the above•captioned cases now before the Superior Court of Pennsylvania to be withdrawn, dismissed and discontinued with prejudice. My counsel shall supply proof of the withdrawal and discontinuance to counsel for the other parties. As consideration for this Release, PNC Bank, N.A., as the plenary guardian of the Estate of Catherine V. Rouch, has agreed upon the filing of any federal tax return, on behalf of the guardian estate and only while it Is plenary guardian far the estate, to follow the approach and rationale set forth in the Gallenstein case to address the capital gain taxation on the sale of the property. PNC Bank, N.A. shall attempt to take a stepped up basis as set forth in the Galienstein case with any return flied by it with the IRS regarding this issue, and should the iRS not accept the tax iiabtlity shown on the return as filed, PNC Bank, N.A. agrees to defend its position through an initial trial court proceeding {United States Tax Court}. In the event there is an adverse decision from the initial trial court, PNC Bank, N.A, has no obligation or duty to file any appeal to such adverse decision, and said decision shall be final and binding. All legal fees, casts, expert witness tees, including accountants, incurred in defending this position shall be paid out of the assets contained in the Estate of Catherine V. Rouch by PNC Bank, N.A. The undersigned hereby states that he/she has carefully read the foregoing Release, and with the benefit of legal counsel, agrees with and knows the contents thereof. !N WITNESS WNERE01~, Ralph Bent~el herounto ~sts hie hand end Beal with the Intent to be lepelly bound thla r.,~ dsy of "_._„ ~ / 1 _._,._,19A7'- I I WITNE33: 1 ' e ,, :~o~7~s I 1 1 1 I ' ~ , ~ I ,, .I i I ~ I~ I i, i r ' ~ 1 1 I , ~ I 1 I ' , (, i I i t ~ ~ I 1 i ~I I' S •~ a~ i i I I. I~ ~ Iii ' ~ i ~ I I i I. i I 1 I 1 I r J ~ 1 I 1 ~ ' i I I I 1 I ~ ' ~ ~ . i I ~ I I i 1 ' ~ ~ I I ' I ~ ~I I u 1 I~ I J 1I ~~ ~ 1 t ~ ~ ' ,. r ,i ~ ~ ~ I ~ 1 ~ I ~ i ~ . I ~ 1 ' 1 ~ I I '~ 1 ~ ~ I ' 1 I. l I, I ~ ~ , ~ I ~ I 'I ' I i II ' i 1' i 1 1 1 I IN RE: ESTATE OF CATHERINE V. ROUCH, an incapadtated psraon, IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION No, 86-22a KENNETH F. HEt.STROM, an adult individual, JOHN K. MURPHY, an adult individual, PedNonera v. CATHERINE V. ROUCH, an adult Individual, Respondent : IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA N0.88-6831 EQUITY ANt3 NOW, comes Frances Bentrel Qross an heir of Catherine V. Rouch, an Incapadtated person, who was an intervenorlappellant In each of the above captioned cases which are now pending before the Superior Court of Pennsylvania (docket nos, a76 and a79 HBG 1997), end by this Release 1 hereby agree to the settlement between PNC Bank, N.A., the plenary guardian for the Estate of Catherine V. Rouch, an incapacitated person and Kenneth F. Helstrom and John K. Murphy, whereby Helstrom and Murphy have agreed to purchase and PNC Bank, N.A, has agreed to sell a certain tract of land In Hampden Township, Cumberland County, Pennsylvania consi3ting of opproximately ninety-tJVO ($2) acres pursuant to the terms and conditions contained In the Agreement of Sele dated October 1~, 1997, a true and executed copy of which is attached hereto. 1 understand that th+a parties to this Agreement of Sale shall present the Agreement of Sale to the Orphans' Court Division of the Court of Common Pleas of Cumberland County, requesting court approval, to which I hereby consent and request the Court's approval thereof, arni understand that this Release and Settlement shall also be presented to the Court as proof thereof. As a result of the paKiss to the above cases entering the attached Agreement of Bale, and conditioned upon approval by the Orphans' Court, ! do hereby remise, release and forever discharge PNC t3ank, N.A., Kenneth F, Helstrom and John K. Murphy, and any and alt other persons, heirs, successors, assigns, fiduciaries, agents, employees, legal advisors, guardians, executors and administrators, of and From any and all manner of, liability, actions and causF~s of actions, :wits. debts, contracts, agreements, Judgments, claims end demands whatsoever In law or in equity, inc:ludfng any claim for contrlbutlon or indemnity, and especially any and all claims for breach of Nduclary duty, breach of contract and other losses or damages sustained by any heir, successor or assign of the estate of Catherine V, Rouch, arising out of or related in any way to the d(sposiNon of her real estate which is the subject of the attached Agreement of Saie and these legal actions. it Is understood and agreed that upon approval by the Qrphans' Court Division of the Court of Common Pleas of Cumberland County of the sale set forth in the attached Agreement of Sate, t shalt direct my attorney to cause the above•captioned cases now before the Superior Court of Pennsylvania to be withdrawn, dismissed and discontinued with prejudice. My counsel shall supply proof of the withdrawal and discontinuance to counsel for the other parties. As consideration for this Release, PNC Bank, N.A., as the plenary guardian of the Estate of Catherine V. Rauch, has ~~greed upon the filing of any federal tax return, on behalf of the guardian estate and only whits it is plenary guardian #or the estate, to fo{low the approach and rationale set forth in the Gallenstein case to address the capital gain taxation on the sale of tine property. PNC Bank, N.A. shall attempt to take a stepped up basis as set forth in the 4.~ll~n;~ case vrith any return filed by it with the lRS regarding this Issue, and should the lRS not accept the tax liability shown an the return as fi{ed, PNC Bank, N.A. agrees to defend its position through an initial trial court proceeding (United States lax Courtj. In the event there is an adverse decision from tf7e initial trial court, PNC Bank, N,A. has no obligation or duty to fie any appeal to such adverse decision, and said decision shall be final and binding. All legal teas, costs, expert witness fees, including accountants, incurred in defending this position shall be paid out of the assets contained in the Estate of Catherine V. Rouch by PNC Bank, N.A. The underslgnQd hereby states that Itie/she has carefuliy read the foregoing Release, and with the benefit of legal counsel, agrees with and knows the contents thereof. !N WITNESS WHEREOF, Frances l3entzel Gross hereuhto sets her hand end seal with the intent to be legally bound this ~, day ot.. CJ ~ 1997, WITNESS: IN RE; ESTATE OF CATHERINE V. ROUGH, en incapadtated person, KENNETH F. HELl4TROM, an adult Individual, JOHN K. MURPHY, an adult Individual, Petltloners v. CATHERINE V. ROUGH, an adult Individual, Respondent ; IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANtA ORPHANS' COURT DIVISION N0.9b»Z24 ; tN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA N0.88-bt331 EQUITY . . AND N4W, comes Arlene Bentzel Baer an heir of Catherine V. Rouch, an Incapacitated person, who was an intervenor/appellant in each of the above captioned cases which are now pending before the Superior Court of Pennsylvania (docket nos. 478 and 479 HBa 1997), and by this Release !hereby agree to the settlement between PNC Bank, N.A., the plenary guardian for the Estate of Catherine V. Rouch, an incapacitated person and Kenneth F. Helstrom and John K. Murphy, whereby Heistrom and Murphy have agro~-d to purchase and PNC Bank, N.A. has agreed to self a c~rt~ln trACt of land in Hampden Township, Cumberland County, Pennsylvania consisting of approximately ninety-two (92} acres pureuant to the terms and conditians contained in the Agreement of Sale dated October 10, 1997, a true and executed copy of which Is attached hereto. I understand that the parties to this Agreement of Sate shall present the Agreement of Sale to the Orphans' Court Division of the Court of Common Pleas of Cumberland County, requesting court approval, to which I hereby consent and request the Court's approval thereof, and understand that this Release and Settlement shalt also be presented to the Court as proof thereof. As a result of the parties to the above cases entering the attached Agreement of Sale, and cc>ndittoned upon approval by the Orphans' Court, I do hereby remise, release and forever discharge PNC Bank, N.A., Kenneth F. Hetstrom and John K. Murphy, and any end aft other persons, heirs, successors, assigns, flduclarias, agents, employees, legal advisors, guardians, executors and administrators, of and from any and all manner of, liabltity, actions end causes of actions, sulfa, debts, contracts, agreements, judgments, claims and demands whatsoever in taw or In equity, Including any claim for contribution ar indemnity, and especially any and all claims for breach of fldu4lary duty, breech of contract and other tosses or damages sustained by any heir, successor or assign of the estate of Catherine V, Rouch, arising out of or related in any way to the disposition of her real estate which fe the subJect of the attached Agreement of Sale and these legal actions. It is understood end agreed that upon approval by the Orphans' Court Division of the Court of Common Pleas of Cumberland County of the sate sat forth in the attached Agreement of Sale, I shalt direct my attorney to cause the above-captioned cases now before the Superior Court of Pennsylvania to be withdrawn, dismissed and discontinued with pre)udice. My counsel shall supply proof of the withdrawal and discontinuance to counsel tar the other parties. As consideration for this Release, PNC Bank, N.A., as the plenary guardian of the Estate of Catherine U. Rouch, has agreed upon the fliing of any federal tax return, on behalf of the guardian estate and only while it is plenary guardian for the estate, to follow the approach and rationale sat forth in the ~atlens~jp case to address the capital gain taxation on the sate of the property. PNC Bank, N.A. shall attempt to take a stepped up bests as set forth fn the Gat~n3tein case with any return flied by it with the IRS regarding this issue, and should the tR3 not accept the tax liability shown on the return as flied, PNC Bank, N.A. agrees to defend its position through an initial trial court proceeding (United States Tex Court). In the event there is an adverse decision from the initial iris! court, PNC Bank, N.A. has no obtlgatton or duty to file any appeal to such adveree decision, and said decision shall be final and binding. All legal tees, costs, expert witness fees, {ncluding accountants, incurred In defending this position shalt be paid out of the assets contained In the Estate of Catherine V. Rouch by PNC Bank, N.A. The undersigned hereby states that he/she has carefully read the foregoing Release, and with the benefit of legal counsel, agrees with and knows the contents thereof, r ~~ ~hq Intent to be ~~ ~~ her ~~ and see p~ntzel8aer ~ ~~RgB ~~R~QF~ ~'~` 1887• tN .~~ day of teAa11Y pond GIs ~~ , WITNEES~ ~, ~~~ gentzd 8~ C,~-~-~ :~o~~ 1 '. . 1 ,~,~ ,; . 1 1 ,. , 1 1 .. ~ 1~ 1, '~ ' 1 ~ 1 1 1 ~ ~ 1 Ic ' 1 1 ,1 j1 w I ,1 ' ~ '~ 1 1 ~ } 1 1 ' 1 ~ ~ ~ ~ 1 {I ~ 1 1 1 1 1 ~ ` 1 1 i ' 1 ' 1 1 ' ~ t 1 ~ 1 ~ ~ .. ' 1 1 - ' ~ 1 ~ 1 ~ / ' 1 1 r 1 1 ' 1 1 , ~ 1 , . 1 ' . ~ r , 1 1 , 1 1 . ~ 1 ~ 11 ~ ' 1 1 1 ~ 1 ~ ~ a It 1 . 1 1 ~ 4 ~ 1 1 1 ~ 1 ' ~ 1 1 1 1 1 • ~ 1 -1 ' t 1 ~ .. 1 1 ' 1 .. 1 ~ 1 • 11 s + IN RE: ESTATE OF CATHERINE V. ROUCH, en Incapacitated person, KENNETH F. HELSTROM, an adult tndivfduel, JOHN K. MURPHY, an adult Indlvtdual, Potltioners v. CATHERINE V. ROUCH, an adult individual, Respondent IN THE COURT OF COMMON PLEAS OF CUM9ERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION N0.96.224 IN THE COURT OF COMMON PLEAS OF CUMEERLAND COUNTY, PENNSYLVANIA NO. 96-6831 EQUITY AND NOW, comes Evelyn Bushey an heir of Catherine V. Rouch, an Incapacitated person, who was an intervenor/appellant fn each of the above captioned cases which are now pending before the Superior Court of Pennsylvania (docket nos. 47a and 479 HBG 1997), and by this Release t hereby agree to the settlement between PNC Bank, N.A., the plenary guardian for the Estate of Catherine V. Rouch, an incapacitated person and Kenneth F. Helstrom and John K. Murphy, whereby Helstrom and Murphy have agreed to purchase and PNC Bank, N.A, has agreed to sell a certain tract of land In Hampden Township, Cumberland County, Pennsylvania consisting of approximately ninety-two (92) acres pursuant to the terms and conditions contained in the Agreement of Safe dated October 10, 1997, a true and executed copy of which is attached hereto. I understand that the parties to this Agreement of Sale shall present the Agreement of Sale to the Orphans' Court Division of the Court of Common Pleas of Cumberland County, requesting court approval, to which I hereby consent and request the Court's approval thereof, and understand that this Release and Settlement shall also be presented to the Court as proof thereof. As a result of the parties to the above cages entering the attached Agreement of Sale, end conditioned upon approval by the Orphans' Court, I do hereby remise, release end forever discharge PNC Bank, N.A., Kenneth F. Helstrom and John K. Murphy, and any and all other persons, heirs, successors, assigns, fiduciaries, agents, employees, legal advisors, guardians, executors and administrators, of end from any and all manner of, (lability, actions and causes of actions, suits, debts, contracts, agreements, Judgments, claims and demands whatsoever In law or In equity, including any claim for contribution or indemnity, and especially any and all claims for breach of fiduciary duty, breach of contract and other tossos or damages sustained by any heir, successor or assign of the estate of Catherine V. Rouch, arising out of or related in any way to the disposition of her real estate which is the subject of the attached Agreement of Sale and these legal actions. tt is understood and agreed that upon approval by the Orphans' Court Division of the Court of Common Pleas of Cumberland County of the sale set forth in the aitarhed Agreement of Sale, I shall direct my attorney to cause the above-captioned cases now before the Superior Court of Pennsylvania to be withdrawn, dismissed and discontinued with pre)udice. My counsel shall supply proof of the withdrawal and discontinuance to counsel for the other parties. As consideration for this Release, PNC Bank, N.A., as the plenary guardian of the Estate of Catherine V. Rouch, has agreed upon the filing of any federal tax return, on behalf of the guardlart estate and only white it is plenary guardian for the estate, to follow the approach and rationale set forth in the S~J15it;~ case to address the capital gain taxation on the sale of the property. PNC Bank, N.A. shalt attempt to take a stepped up basis as sot forth fn the ~~~ case with any return filed by It with the IRS regarding this issue, and should the IF2S not accept the tax liability shown on the return as filed, PNC Bank, N.A, agrees to defend its position through an initial trial court proceeding (United States Tax Court). In the event there is an adverse decision from the initial trial court, PNC Bank, N.A. has no obligation or duty to file any appeai to such adverse dec[sfon, and said decision shalt be final and binding. All legal fees, costs, expert witness fens, including accountants, incurred fn defending this position shat) be paid out of the assets contained in the Estate of Catherine V. Rouch by PNC Bank, N.A. Tt~e undersigned hereby states that he/she has carefully read the foregoing Release, and with the benefit of legal counsel, agrees with and knows the contents thereof. ~e~ ~~ ~,1e intent to bg unW sets her hand end ~R~4~'- ~YeVYn gusheY h'~ ~ee7~ iN ~~~BS dey of IeB~~~ bOUnd this VVI?NEgg' ~ BiasheY ;1Q~ ~ ~ ~ ' ,~ . ~ '~ ~, , ,~ , ' ~ , ~~, # 5 ' ~ 1 li, ~ + 1 , 1 ~ ~ ~ r ~ _ ~ ' ~ .! , 1 ~ 1 . •i + 1 ~ + ' ,. y ~~ ~ ~ , 1 , ~ r ' i ~ 1 ~ ~ , ~ ~ ~ 1 ~ ~ ~ ~ ,{ 1 - r ~ .f ~ ~ ~ ~ ~ ~ ~ ., ' t ~ ~ ~ ~ ~ ~ ~ ~ ~ 1 , ~ ~ j ~ ~ ~ ~ i ~ , ~Y ,1 ~ t ~ ~ 1 ' 1 ~ 1 ,1 ~ ~ , ,, I f 1 ~ t ' ' , ~ ~ , ~ i 1 1 :d !N REc EBTATE OF CATHERINE V, ROUCH, , an Incapacitated peroon, , IN THE COURT 4F COMMON PLEAB OF CUMBERt.ANIJ COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION KENNETH F. HELSTROM, an,adult individual, JOHN K. MURPHY, an adult Individual, Petitioners v. CATHERINE V. ROUCH, an adult individual, Respondent ,~ , , N0.96-224 IN THE COURT OF COMMON PLEA8 OF CUM6ERLAND COUNTY, PENN6Yl.VANIA NO.86-b831 EQUITY AND NOW, comes Paul Shaffer an heir of Catherine V. Rouch, an Incapecltated person, who was an intervenor/appellant in each of the above captioned cases which are now pending before the Superior Court of Pennsylvania (docket nos. 476 and 479 HBa 1997), and by this Release {hereby agree to the settlement between PNC Bank, N.A., the plenary guardian for the Estate of Catherine V. Rouch, an incapacitated person and Kenneth F. Helstrom end John K. Murphy, whereby Helstrom and Murphy have agreed to purchase and PNC Bann, N.A. hes agreed to self s certain tract of 1And fn Hampden Township, Cumberland County, Pennsylvania consisting of approximately ninety-iwo (92) acres pursuant to the terms and conditions contained fn the Agreement of Bate dated October 1t?, 1997, a true and executed copy of which is attached hereto. 1 understand that the parties to this Agreement of Safe shall present the Agreement of Sale to the Orphans' Court Division of the Court of Common Pleas of Cumberland County, requesting court approval, to which I hereby consent end request the Court's approval thereof, and understand that this Release and Settlement shall also be presented to the Court as proof thereof. As a result of the parties to the above cases entering the attached Agreement of Sale, and conditioned upon approval by the Orphans' Court, I do hereby remise, release and forever discharge PNC 8enk, N.A., Kenneth F. Helstrom and John K. Murphy, and any and all other persons, heirs, successors, assigns, fiduciaries, agents, employees, legal advisors, guardians, executors and administrators, of and from any and all manner of, liability, actions and causes of actions, culls, debts, contracts, agreements, judgments, claims and demands whatsoever in law or In equity, including any claim for contribution or indemnity, and especially any and all claims for breach of fiduciary duty, breach of contract and other losses or damages sustained by any heir, successor ar assign of the estate of Catherine V. Rauch, arising out of or related In any way to the dfspasitlan of her real estate which Is the subject of the attached Agreement of Sale and these legs{ actions, {t Is understood and agreed that upon approval by the Orphans' Court Division of the Co+art of Common Ploas of Cumberland County of the sale set forth in the attached Agreement of Sate, I shalt direct my attorney to cause the abo~~e-captioned cases now before the Superior Court of Pennsylvania to be withdrawn, dismissed and discontinued with prejudice. My counsel shall supply proof of the withdrawal and discontinuance to counsel for the other parties. As consideration for this Release, PNC Bank, N.A., as the plenary guardian of the Estate of Catherine V. Rauch, has agreed upon the filing of any federal tax return, on behalf of the guardian estate and only while it Is plenary guardian for the estate, to follow the approach and rationale set forth in the Gallenstein Case to address the capital gain taxation on the sale of the property. PNC Bank, N.A. shall attempt to take a stepped up basis as set forth in the Gallenstein case with any return filed by It with the IRS regarding this issue, and should the IRS not accept the tax liability shown on the return as flied, PNC l3ank, N.A. agrees to defend Its position ihrc~ugh an initial trial court proceeding (United States Tax Court). In the event there is an adverse decision from the Initial trial court, PNC Bank, N.A. has no obligation or duty to file any appeal to such adverse decision, and said decision shall be final and binding. All legal fees, costs, expert witness fees, including accountants, incurred in defending this position shall be paid out of the assets contained in the Estate of Catherine V. Rauch by PNC Bank, N.A. The undersigned hereby states that helshe has carefully read the foregoing Release, and with the benafit at legat counsel, agrees with and knows the contents thereof. . , IN ~ ~ 3. YVKFf? 4F Pa 16hetter herewtta sett hls hand end seal w{th thy, intent to be legally bound this day of ..1457. WITNESS: ~~ ~k~ __._ Pettl6haffer r ' ~ ~. w. IN RE: !N THE COURT OF COMMON PLEAS OF E6TATE OF CATHERINE V. ROUC!{, CUMBERLAND COUNTY, PENNSYLVANIA an tncapadtated pr~rsan, : ORPHAN6' COURT D{VISION N0.98.224 I<ENNETft F. FfELSTROM, an adult Individrtal, tN THE COURT OF COMMON PLEAt3 OF JOl•IN K. MURt'I tY, art adult InJivlrtual, CUMiBERLAND COUNTY, PENNSYLVANIA Petlttaners : NO.~l3.6831 EgUITY v. CATHERINE V. ROUCH, en adult lndivtdual, Respondent AND NOW, comes Fred Shaf€er, an heir of Catherine V. Rauch, en Incapadteted person, who was an Intervenor/eppeltant in each of the above cepltoned cases which ere now pending before the Superior Court of P.ennEyivanta {dockQt nos. X76 and 479 H80 1997}, end by this Release t hereby agree to the settlemerrl between PNC Hank, N.A., the plenary guardian for the Estate of Catherine V. Rouch, an lncepacltated person and Kenneth F. Nelstrom end John K, Murphy, whereby Heistrom and Murphy have agreed to purchase and PNC Bank, N.A. has agreed to sell a ce-teln tract of land In Nampdgn Township, Cumberland County, Pennsylvania consisting of approximately ninety-two (9l} acres pursuant to the forms and conditlons contained In the Agreement o1 Sale dated October ft), 1997, a true end executed copy vt ~ which Is attached hereto. I understand that the parties to this Agreement of Sete shaft present the Agreement o! Sate to the Orphans' Court Olvtslon vl the Court of Common Pleas of Cumberland County, requeslfng court approval, to ,wlrlcl~ I trereby consent and request the Court's approval ilrereol, end understand that this Release and Settlement sl~aN also be presented to the Court as proof thereof. ~ ' As a result of file partles to ttte above cases entering the attached Agreement of Bele, end conditioned upon approval by the Orphans' Court, I do hereby remise, release and forever discharge PNC Bank, N.A., Kenneth F. Neistrom and .fotm K. Murphy, and any and all olhAr persons, heirs, succossors, assigns, fiduciaries, agents, employees, legal advisors, guardians, executors end admirt(strators, of sod from any and all manner of, ltebillty, actions end causes of actions, sulfa, debts, contracts, agreements, ~udgrnents, claims end demands whatsoever In taw or In equity, including any claim for contribution or indemnity, and especially any artd ail claims for breach of fiduciary duty, breech of contract and other tosses or damages sustained t,y any t;~sir, successor ar assign of ttre estate of Catherin4 V. Rouch, arising out of or related in any way to the dispoeitton of her real estate which is the sub)ect of the attached Agreement oI Sale and these legal actions. !t is understood and agreed that upon approval by the orphans' Court Division of the Court of Commas Pleas of Cumberland County of the sale set forth in the attached Agreement of Sale, I shall direct my attorney to cause the above-captioned cases now before the Superior Court of Pennsylvania to be withdrawn, dismissed and discontinued with preJudice. My counsel shalt supply proof of the withdrawal and discontinuance to counsel for the other partles. As consideralton for ihis Release, PNC Bank, N.A., as the plenary guardian of the Estate of Catherine V, Rouch, has agreed upon the filing of any federal tax return, on behalf of the guardian estate and only while it is plenary guardian for the estate, to follow the approach and rationale set forth in the ~~(ensteln case to address Itte capital gain taxation on the sate of the properly. PNC Bank, N.A. shall attempt to take a stepped up basis asset forth in the t3a(~~stein case with any return filed by It with the IRS regarding ihis issue, and should the iR3 not accept the tax liability shown on the return as filed, PNC Bank, N.A. agreQS to defQnd !ts position through an l~titial trial court proceeding (iJnlled States Tax Court). In the event there is an adverse decision from the initial trial court, PNC Bank, N.A. has no obligation or duly to Pilo any appeal to such adverse decision, and said decision shall be final and binding. All legal fees, costs, expert witness fees, including accountants, incurred in defending this position shall be paid out of the assets contained in the Estate of Catharine V. Rouch by PNC Bank, N.A. The undersigned hereby states that he/she has carefully read the foregoing Release, and with file benefit of legal counsel, agrees with end knows the contents thereof. fN WI T/YLS3 WNERL~pF, Fred 3hnl: far hereunto selR his Irerid end seal With the Infant to be legally bound lltls ,~„~ day of _ ~ 18f~7', wlr s: Fri ~F~e n IN RE: ESTATE OF CATHERINE V, ROUCH, an incapacitated person, KENNETH F, HELSTROM, an adult individual, JOHN K. MURPHY, an adult Individual, Petitioners v. CATHERINE V, ROUCH, an adult Individual, Respondent IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION No. 96-22a IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA N0.86-6831 EQUITY AND NOW, comes Charlotte Shaffer Hardy en heir o! Catherine V. Roach, an incapacitated person, who was an intervenor/appellant In each of the above captioned cases which are now pending before the Superior Court of Pennsylvania (docket nas. 476 and 479 HBG 1997), and by this Release i hereby agree to the settlement between PNC Bank, N.A., the plenary guardian far the Estate of Catherine V. Roach, an incapacitated person end Kenneth F. Heistrom and John K. Murphy, whereby Helstrom and Murphy have agreed to purchase and PNC Bank, N.A, has agreed to sell a cortaln tract of land In Hampden Township, Cumberland County, Pennsylvania consisting of approximately ninety-two (92) acres pursuant to the terms and conditions contained in the Agreement of Sale dated October 10, 1997, a true and executed copy of which is attached hereto. f understand that the parties to this Agreement of Sale shall present the Agreement of Sate to the Orphans' Court Division of the Court of Common Pleas of Cumberland County, requesting court approval, to which I hereby consent and request the Court's approval ther~aof, and understand that this Release and Settlement shall also bs presented to the Court as proof thereof. As a result of the parties to the above cases entering the attached Agreement of bale, and conditioned upon approval by the Orphans' Court, l do hereby remise, release and forever discharge PNC Bank, N.A., Kenneth F. Helstrom and John K, Murphy, and any and alt other persons, heirs, successors, assigns, fiduciaries, agents, employees, legal advisors, guardians, executors and administrators, of and from any and all manner of, liability, actions and causes of actions, salts, debts, contracts, agreements, judgments, claims and demands whatsoever fn law or In equity, including any claim for contribution or indemnity, and especlaliy any and alt claims for breach of fiduciary duly, breach of contract end ocher lasses or damages sustained by any heir, successor or assign of the estate of Catherine V. Roach, arising out of or related in any way to the disposition of her real estate which is the subject of the attached Agreement of Sale and these legal actions, it is understood and agreed that upon approval by the Orphans' Court Division of the Court of Common Pleas of Cumberland County of the sale set forth in the attached Agreement of Sate, I shalt direct my attorney to cause the above-captioned cases now before the Superior Court of Pennsylvania to bd withdrawn, dismissed and discontinued with prejudice. My caunset shall supply proof of the withdrawal and discontinuance to counsel for the other parties. As consideration for this Release, PNC Bank, N.A., as the plenary guardian of the Estate of Catherine V. Rauch, has agreed upon the tiling of any federal tax return, on behalf of the guardian estate and only while it is plenary guardian for the estate, to fallow the approach and ratianaie set forth in the ~~~~j case to address the capital gain taxation on the sale of the property. PNC t3ank, N.A. shall attempt to take a stepped up basis as set forth in the Gaflenstein case with any return filed by it with the IRS regarding this Issue, and should the IRS not accept the tax liability shown on the return as filed, PNC Bank, N.A. agrees to defend its position through an initial trial court proceeding (United States Tax Court}. In the event there fs an adverse decision from the initial trial court, PNC Bank, N.A. has no obligation or duty to file any appeal to such adverse decision, and said decision shall be final and binding. All legal fees, costs, expert witness fees, Including accountants, incurred in defending this position shall be paid out of the assets contained in the Estate of Catherine V. Roach by PNC Bank, N.A. The undersigned hereby states that he/she has carefully read the foregoing Release, and with the benefit of legal counsel, agrees wtih and knows the contents thereof. N V . ~ ~~ ,~~ tt-e tntent to ~reuna ~~~6 her ~d ~ ~p~, Cha-'~~ Bba~ar Herd~1 1fl87~ tN ~V17NSSS DER day of ' att bound thta -..~'"'. be tee y ~, ~1TNESS: h~Ke gha~et tdY ., ,~ t ~+ , ~ ,, ,. :~aa,2~ ,, 4 ~i ',~ , i ~ i ~ ~ ~~ ~~ ` ~ i '' ~ i ' ~ ~ r ~ ~ , t ~ i _ ~ 5 1 , , , ~ i ! , • ~ ~ , ~ ~ 1 , - 1 ~ ~ 1 ,_ ~ f ~' ` t i z ~~ ~ ~ ' , ~ ~ 1 i ~ ~ ~ i ~ ' , ~ ~ r i i ', , ~ ~ ~ , , ~ ~ ` ~ ~,~ ~ ~ ~ i r ~ . ~ , ~ .. , ~ ~ ~ .. ~ i ~'~ ' r .. 1 ~ , r ~ . ~ ~ ~ ' +, ' ~i ~~~ , ,. , ~ t ~ , t ~ ' ~ ~ . ~ r ~ ~ ~ ~~ , 1 ' , u IN RE; ESTATE OF CATHERINE V, ROUCH, an incapacitated person, ,, ; IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION N0.96.224 KENNETH F. HELSTROM, an adult Individual, .JOHN K. MURPHY, en adult individual, Petitioners v. CATHERINE V. ROUCH, an adult individual, Respondent ; ; ; IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA N0.96.6831 EQUITY AND NOW, comes George Myers an heir of Catherine V. Rouch, an Incapacitated person, who was an Intervenor/appellant in each of the above captioned cases which are now pending before the Superior Court of Pennsylvania (docket nos. 476 and 479 HBG 1997), and by this Release f hereby agree to the settlement between PNC Bank, N.A., the plenary guardian for the Estate of Catherine V. Rouch, an incapacitated person and Kenneth F. Heistrom and John K. Murphy, whereby Helstrom and Murphy have agreed to purchase and PNC Bank, N.A. has agreed to sell a certain tract of land In Hampden Township, Cumberland County, Pennsylvania consisting of approximately ninety-two (92) acres pursuant to the terms and conditions contained In the Agreement of Sale dated October 10, 1997, a true and executed copy of which is attached hereto. I understand that the parties to this Agreement of Sate shall present the Agreement of Safe to the Orphans' Court Division of th® Court of Common Pleas of Cumberland County, requesting court approval, to which i hereby consent end request the Court's approval thereof, and understand that this Release and Settlement shall also be presented to the Court as proof thereof. As a result of the parties to the above cases entering the attached Agreement of Sale, end conditioned upon approves by the Orphans' Court, I do hereby remise, release and forever discharge PNC Bank, N.A., Kenneth F. Helstrom and John K. Murphy, and any and ell other persons, hairs, successors, assigns, fiduciaries, agents, employees, legal advisors, guardians, executors and administrators, of and from any and alt manner of, liability, actions and causes of actions, suits, debts, contracts, agreements, judgments, claims and demands whatsoever in !aw or In equity, including any claim for contribution or Indemnity, and especially any and all claims for breach of fiduciary duty, breach of contract and other losses ar damages sustained by any heir, successor or assign of the estate of Catherine V, Rauch, arising out of or rotated In any way to the disposition of her real estate which is the subject of the attached Agreement of Sale end these legal actions. It is understood and agreed that upon approval by the Orphans' Court Division of the Court of Common Pleas of Cumberland County of the sale set forth in the attached Agreement of Sale, f shall direct my attorney to cause the above-captioned cases now before the Superior Court of Pennsylvania ~, to be withdrruwn, dismissed and discontinued with prejudice. My counsel shall supply proof of the withdrawal and discontinuance to counsel for the other parties. As consideration for this Release, PNC bank, N.A., as the plenary guardian of the Estate of Catherine V. Roach, has agreed upon the filing of any federal tax return, on behalf of the guardian estate and only while it is plenary guardian for the estate, to follow the approach and rationale set forth in the ~.~ilenstein case to address the c;apltal gain taxation on the sale of the property. PNC Bank, N.A. shall attempt to take a stepped up basis as set forth in the Gallenstein case with any return filed by it with the IRS regarding this issue, and should the IRS not accept the tax liability shown on the return as flied, PNC Bank, N.A. agrees to defend its position through an initial trial court proceeding (United States Tax Court), In the event there is an adverse decision from the initial trial courk, PNC Bank, N.f-. has no obifgation or duty to file any appeal to such adverse decision, and said decision shall be final and binding. All legal tees, costs, expert witness fees, Including accountants, incurred in defending this position shall be paid out of the assets contained in the Estate of Catherine V. Rauch by PNC Bank, N.A. The understgrted hereby states that helshe has carefully road the foregoing Release, and with the benefit of legal counsel, agrees with and knows the contents thereof. r iN W-TNESS WHEREOF, C3eorge Myero herounto sets his hand end se61 with tha infant to bye iegeiiy bound this . -.~_, day o1 1997. WITNESS; ,, c3eo y~rrs ;tOZ281 ~ ~ '.' 1 i ', ,, ~. ~ 1 i ,, 1 ~ , • i ~ ~ ' ~ 1'~ ' ~ ~ ' , .1 ,~ 1 1 ~,, 1 , I I' 1 ~ ~ , ~ ~ ~ ', 1 1:, ~ ~„ s1 1 ' ,:~, ' i '! 1 1~ ~ 1 r ~~ ~ ~ ' ~ 1 .1 1 1 I 1 I S: i, 1 1 1~ : : I ~ , i ~ I ~ ~ 1 1 1 1 1 ~ 11 ~ ' 1 ~ 1 ~ 1 l 1 1 ~ I ' ~ ~ 1 r , i 1 ~ ~ 1 _ 1 , t 1 1 i ~ / 1 ~ 1 ~ ~ 1 r 1 ~ ~ 1 ~ 1 ` 1 :1 ~ 1 1 1 1 ~ '1 1, 1 1 i _ I t , 1 ~ 1 .. . 1 ~ 1 ~ i : 1 1 11 ~ ~ 1 :~ ~ ' 1 ' 1 I~ ' IN RE: ESTATE OF CATHERINE V, ROUGH, an incapadtated peroon, KENNETH F. HELSTROM, en adult individual, JOHN K, MURPHY, an adult indtvtdual, Petitioners v. CATHERINE V. ROUGH, an adult Individual, Respondent , . , Y ~ IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DiV1610N N0.86.224 IN THE COURT,4F COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA N0.98.6831 EQUITY AND NOW, comes Scott Myers an hair of Catherine V, Rouch, an Incapacitated person, who was an Entervenor/appellant in each of the above captioned cases which are now pending before the 8uperlor Court of Pennsylvania (docket nos. 478 end 479 HBG 1997), end by this Release {hereby agree to the settlement between PNC Bank, N.A., the plenary guardian far the Estate of Catherine V. Rouch, an Incapacitated person and Kenneth F. Helstrom and John K. Murphy, whereby Helstrom and Murphy have agreed to purchase and PNC Bank, N.A. has agreed to sail a certain tract o! land in Hampden Township, Cumberland County, Pennsylvania consisting of approximately ninety-two (92} acres pursuant to the terms and conditions contained in the Agreement of Sate dated October 10, 1997, a true and executed copy of which Es attached hereto. I understand that the parties to this Agreement of Sate shall present the Agreement of Sale to the Orphans' Court Division of the Court of Common Pleas of Cumberland County, requesting court approval, to which I hereby consent and request the Court's approval thereof, and understand that this Release and Settlement shaft also be presented to the Court as proof thereof. As a result of the parties to the above cases entering the attached Agreement of t3ele, and conditioned upon approval by the Orphans' Qourt, I da hereby remise, release end forever discharge PNC Bank, N.A., Kenneth F. Heistrom end John K, Murphy, and any end all other persons, heirs, successors, assigns, fiduciaries, agents, employees, legal advisors, guardians, executarc and edministretors, of and from any and all manner of, liability, actions end causes of actions, suits, debts, contracts, agreements, Judgments, claims and demands whatsoever (n law or in equity, including any claim for contribution or indemnity, and especially any and all claims for breach of fiduciary duty, breach of contract and other lasses or damages sustained by any heir, successor or assign of the estate of Catherine V. Routh, arising out of or related in any way to the disposltlon of her real estate which is the subject of the attached Agreement of Sale and these legal actions. It Is understood end agreed that upon approval by the Orphans' Court Division of the Court of Common Pleas of Cumberland County of the sale set forth in the attached Agreement of Sale, I shall direct my attorney to cause the above-captioned cases now before the Superior Court of Pennsylvania to be withdrawn, dismissed and discontinued with prejudice. My counsel shall supply proof of the withdrawal and discontinuance to counsel for the other parties. As constderatton for this Release, PNC Bank, N.A., as the plenary guardian of the Estate of Catherine V. Rouch, has agreed upon the filing of any federal tax return, on behalf of the guardian estate and only while it is plenary guardian for the estate, to follow the approach and rationale set forth in the Gaitenstein case to address the capital gain taxation on the sale of the property. PNC Bank, N.A. shall attempt to take a stepped up bests as set forth in the C3allenstein case with any return filed by It with the IRS regarding this issue, and should the IRS not accept the tax liability shown on the return as filed, PNC Bank, N.A. agrees to defend its position through an initial trial court proceeding (United States Tax Court). In the event there Is en adverse decision from the Initial trial court, PNC Bank, N.A. has no obligation or duty to file any appeal to such adverse decision, and said decision shall be final and binding. A!I legal fees, casts, expert witness fees, including accountants, incurred in detendtng this position shalt be paid out of the assets contained in the Estate of Catherine V. Rouch by PNC Bank, N.A. The undersigned hereby states that he/she has carefully read the foregoing Release, and with the benefit of legal counsel, agrees with and knows the contents thereof. ' ~~p011y snd sssl WKh. ~h+~ In~-nt t° be ~ hsro~nto ~°~ hls hens egg yy~lERgCPr goon M9re 188T IN ~~ dey of Bound tht+~ ~, ..-- WITNESS gc~o -'~Y°% ' .. ~ ~~~ a~° ~ ' ;io'tx~~ M~r~ ~ ~ ~ ~~~ ~~rww i •;~'N'~~pN .. r~ ~ N' ~ ~ ~ r ,' ~ t ' ~ ~ t ~ ~ ' ~~ ' ~ ~ ~ ' ' ~ ~ ~ ~ ~ ~ ~~ ~ ~. ~. ~ 1 n i ` ~ .~1 . ~ .1 ~ . ~ ~ t ~ ` - ~ 1 ~ ~ ~' 1 ~ 1 1 1 ~ 1 v _~ 1 1 1~ ~ ~ e ~ 1 ~ ' 1 ~ i ~ ~ ~ ~ 1 .. ~ ~ - ~~ )~ ~ i ~~ i i ~ ~ i ~ r ~~ ~ ~ # ~ ` ~ ~ ' ~ ~ ~ ,~ " ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ 1 ~ ~ 1 r 1, ~ ~ ~ ~ ~ . ~ ~ ' , t 1 , ~ 11 ' ~ IN RE: ESTATE OF CATHERINE V, ROUCH, en Incapacitated pensoh, KENNETH F. Hf*LSTROM, an adult Individual, JOHN K. MURPHY, an adult individual, Petitioners v. CATHERINE V. FtOUCH, an adult Individual, Respondent t IN 7HE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION N0.96.224 IN THE COURT OF COMA90N PLEAS 01= CUMBERLAND COUNTY, PENNSYLVANIA NO.96-6831 EQUITY AND NOW, comes Thomas Myers an heft of Catherine V. Rouch, an incapacitated person, who was an intervenor/appellant in each of the above captioned cases which are now pending before the Superior Court of Pennsylvania (docket nos. 476 and 479 HBG 1y9?}, and by this Release I hereby agree to the setttement between PNC Bank, N.A., the plenary guardian far the Estate of Catherine V. Rouch, an incapacitated person and Kenneth F. Helstrom and John K. Murphy, whereby Helstrom and Murphy have agreed to purchase and PNC Bank, N.A. has agreed to sell a certain tract of land in Hampden Township, Cumberland County, Pennsylvania consisting of approximately ninety-two (92) acres pursuant to the terms and conditions contained In the Agreement of Sale dated October 10, 1997, a true and executed copy of which Is attached hereto. I understand that the parties to this Agreement of Sale shall present the Agreement of Sate to the Orphans' Court Division of the Gourt of Common Pleas of Cumberland County, requesting court approval, to which I hereby consent and request the Court's approval thereof, and understand that this Release and Settlement shall also be presented to the Court as proof thereof. •~ As a result of the parties to the above cases entering the attached Agreement of Sale, and conditioned upon approval by the Orphans' Court, l do hereby remise, release and forever discharge PNC Bank, N.A., Kenneth F. Helstrom and John K. Murphy, and any and all other persons, heirs, successors, assigns, fiduciaries, agents, employees, legal advisors, guardians, ex~acutors end adminlatrators, of and from any and ail manner of, liability, actions and causes of actions, suits, debts, contracts, agreements, judgments, claims and demands whatsoever In law or in equity, including any claim for contribution or Indemnity, and especially any and ell claims for breach of fiduciary duty, breach of contract and other losses or damages sustained by any heir, successor or assign of the estate of Catherine V. Roach, arising out of or related fn any way to the disposition of her real estate which fs the subject of the attached Agreement of Sate and these legal actions, It is understood and agreed that upon approval by the Orphans' Court Division of the Court of Common Pleas of Cumberland County of the sale set forth fn the attached Agreement of Sale, I shall direct my attorney to cause the above-captioned cases now before the Superior Court of Pennsylvania to be withdrawn, dismissed and discontinued with prejudice. My counsel shall supply proof of the withdrawal and discontinuance to counsel for the other parties. As consideration tar this Release, PNC Bank, N.A., as the plenary guardian of the Estate of Catherine V. Roach, has agreed upon the filing of any federal tax return, on behalf of the guardian estate and only while it is plenary guardian for the estate, to follow the approach and rationale set forth to the C3atlenstein case to address the capital gain taxation on the sate of the property. PNC Bank, N.A. shall attempt to take a steppetl up basis as sat forth in the Ga~ilensteln case with any return filed by It with the IRS regarding this issue, and should the tR3 not accept the tax liability shown on the return as tiled, PNC Bank, N.A. agrees to defend Its position through an Initial trial court proceeding {United States Tax Court). In the event there Is an adverse decision from the initial trial court, PNC Bank, N.A. has no obligation or duty to ills any appeal to such adverse decision, and said decision shall be final and binding. All legal fees, costs, expert witness fees, including accountants, Incurred to defending this position shall be paid out of the assets contained In the Estate of Catherine V. Roach by PNC Bank, N.A. The undersigned hereby states that helshe has carefully read the foregoing Release, and with the benefit of legal counsel. agrees with and knows the contents thereof. Ups intent to be ets hld end ~ ~~~ ~~ he~~nt° ~ ' ' ea ~yere TN~SS ~~R~O~r Th'0m 1697 rN ~ Bey of leg®Ily bound thle ,~~ , 1NiYN~ss' m , r ~,,,,,.~+~r , ;1Qn~ t ~ ~ ~ ~ ~ ' ~ ~ ~ ~ ~ ~ ~ ~ ~ , ,. ~ ~, ~~ ~ ~ ~ ' ,~ , , '' ~ ~ ` ! ~ .. ~~ ' o ~ ~ ~ ~ _ , ~ ~ ~ ~ ~ i i ,. ~ ,, , < < , ~ ~ ,~ ~ ~ , • ~ ~ ~ t ~ t ~ ~ ~ ' 1 ` ~ ` '~ , y 1 ~~ ~ ' ~ , ~ ~ ~ ~ ~ ~ ~ ~ ~ ' .+ ~ ~ ~ ~t ~ t , _ ~ ., y - ~ ~ ~ ' ~ ~, ~ , ' ~ . IN RE: EBTATE OF CATHERINE V. ROUGH, an Inaapacitated'psrson, KENNETH F. HELBTROM, an adult Individual, JOHN K, MURPHY, an adult individual, Petittaners v, CATHERINE V. ROUCH, an adult individual, Respondent IN THE COURT OF COMMON PLEAS OF ; CUMBERLAND COUNTY, PENN3YtVANIA ORPHANS' COURT DIVISION N0.96~224 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY. PENNSYLVANIA N0.96-6831 EG1UlTY AND NOW, comes Lorie Hoffman Witil an heir of Catherin9 V. Roach, an lncapacltated person, who was an intervenor/appellant in each of the above captioned cases which are now pending before the Superior Court of Pennsylvania (docket nos. 476 and 479 HBt31887), and by this Release I hereby agree to the settlement between PNC Bank, N.A., the plenary guard(an for the Estate of Catherine V. Roach, an incapacitated person and Kenneth F. Helstrom and John K. Murphy, whereby Hetstrom and Murphy have agreed to purchase and PNC Bank, N.A. has agreed to sell a certain tract of land in Hampden Township, Cumberland County, Pennsylvania consisting of approximately ninety-two (82) acres pursuant to the terms and conditions contained in the Agreement of Sate dated October 10, 1997, a true and executed copy of which is attached hereto. i understand that the parties to this Agreement of Saie shall present the Agreement of Sate to the Orphans' Court Division of the Court of Common Pleas of Cumt~erland County, requesting court approval, to which I hereby consent and request the Court's approval thereof, and understand that this Release and Settlement shall also be presented to the Court as proof thereof. As a result of the parties to the above cases entering the attached Agreement of 6afe, and conditioned upon opproval by the Orphans' Court, I do hereby remise, release and forever discharge PNC Bank, N.A., Kenneth F. Helstrom end Jahn K, Murphy, and any and all other persons, heirs, successors, assigns, fiduciaries, agents, employees, legal advisors, guardians, executors end administrators, of and from any and all manner of, liability, actions and causes of actions, suits, debts, contracts, agreements, judgments, claims and demands whatsoever in law or in equity, including any claim for contribution or indemnity, and especially any and all claims for breach of fiduciary duty, breach of contract and other tosses or damages sustained by any heir, successor or assign of the estate of Catherine V, Rouch- arising out of or related in any way to the disposition of her reel estate which is the subject of the attached Agreement of Sale and these legal actions. It fs understood end agreed that upon approval by the Orphans' Court Division of the Court of Common Pleas of Cumberland County of the sate set forth in the attached Agreement of Sale, i shalt direct my attorney to cause the ebove•captlaned cases now before the 8uper(or Court of Pennsylvania to be withdrawn, dismissed and discontinued with prejudice. My counsel sha11 supply proof of the withdrawal and discontinuance to counsel for the other parties. As consideration for this Release, PNC Bank, N.A., as the plenary guardian of the Estate of Catherine V. Rouch, has agreed upon the tiling of any faders( tax return, on behalf of the guardian estate and only while tt is plenary guardian for the estate, to foitow the approach and rationale set forth In the Gallenstein case to address the capital gain taxation on the safe of the property. PNC Bank, N.A. shall attempt to take a stepped up basis as set forth In the fallenstein case with any return filed by it with the IRS regarding this Issue, and should the lRS not accept the tax liability shown on the return as filled, PNC Bank, N.A. agrees to defend Its position through an initial trial court proceeding (United States Tax Court), in the event there Is an adverse decision from the initial trial court, PNC Bank, N.A. has no obligation or duty to file any appeal to such adverse decision, and said decision shall be final and binding. Ali legal tees, costs, expert witness fees, including accountants, incurred In defending this position shall be paid out of the assets contained In the Estate of Catherine V, Rvuch by PNC Bank, N.A. ' The underalgned hereby states that heJshe has carefully read the foregoing Release, and with the benefit of legal counsel, agrees with and knows the contents thereof. y If 1. IN WITNESS iNHEREOF, L rie Holfinen W(lil hereunto sets her hand and Beal with the Intent to be legally bound thla ,,._,~_„ day of 16D7. WlTNE88: ~ :~o~as t I 'Lode I ~ I I 1 ' 1 ~ ~ t ' , I. I I II I I 1 I I I I r 1 , ' 1j I. 1 I ~ ~ I 1~ ~ ,V I II 1 •f I 111 i .1 ' I ' ~ r I .~ ~ 1 i , f i f ~ ~ ~ f~• f ,. I I ~ r ~ 1 I 1 rl ~ I ~ ~ ~ 1 I I ~ 1 f 1 1 i , I '• r t 1 + 1 . i ~ ~ I I II ~ 1 1 ~ Ilr I • 'll I 1 I I. I~ 1 . 1 I ~ •I II ~I i 1 ~ 1 ~ ~ 1 I I` ~ 1 •1 I 1 1. ~ f, 1 1 li 1 I 1 1 ~ 1 1 I '1 1 ' i .I. it - ~ .I, ~ 1 1 ii 1 I 1 , ~ ~ I ' / 1 ~ . 1 ~ ~ I 1 ' I I I I i '~1 , ' ~ 1 1 i 1 1 ' 1. ~ ~ 1 • ' I I 1 , ', ' ~ ~ 1. 1 I r 1 t I • r , .. 1 1 ~ 1 I ~ I 1 ~ ~ 1 t 1 i I I 1 .. ~1 IN RE: ESTATE OF CATHERINE V. ROUCH- en Incapadtstsd person, KENNETH F. HELSTROM, an adult lndfvlduai, JOHN K, MURPHY, en adult Individual, Petitioners v. CATHERINE V, ROUCH, an adult individual, Respondent iN THE COURT OF COMMON PLEA6 OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION . NO, 96-224 ; IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO, 136.6831 EQUITY AND NOW, comes June Myers Rock an heir of Catherine V. Rouch, an incepadtated person, who was an intenrenorlappeilant in each of the above captioned cases which are now pending before the Supsrivr Court of Pennsylvania (docket nos. 478 and 479 HBC31997}, and by this Release l hereby agree to the settlement between PNC Sank, N.A., the plenary guardian, for the Estate of Catherine V. Rouch, an incapacitated person end Kenneth F. Helstrom and John K. Murphy, whereby Helstrom and Murphy have agreed to purchase and PNC Bank, N.A. has agreed to sell a certain tract of land in Hampden Township, Cumberland County, Pennsylvania consisting of approximately ninety-two (132) acres pursuant to the terms and conditions contained in the Agreement of Sale dated October 10, 1997, a true and executed copy of which is attached hereto. I understand that the parties to this Agreement of Sale shalt present the Agreement of Safe to the Orphans' Court Division of the Court of Common Pleas of Cumberland County, requesting court approval, to which I hereby consent and request the Court's approve! thereat, and underetand that this Release and Settlement shall also be presented to the Court as proof thereof. '1• ti . ~, ~ . As a result of the perlles to the above cease entering the attached Agreement of Bate, and conditioned upon approval by the Orphans' Court, 1 do hereby remise, release and forever discharge PNC Bank, N.A., Kenneth t=. Helstrom and John K. Murphy, and any and all other persons, heirs, successors- assigns, fiduciaries, agents, employees, legs! advisors, guardians, executors and adminlstrators, of and from any and aii manner of, liability, actions and causes of actions, suits, debts, contracts, agreements, judgments, claims and demands whatsoever in law or in equity, inciuding any ciaim for cont-ibutlon or Indemnity, and espectaily any and ail claims for breach of Rduclary duty, breach of contract and other losses or damages sustained by any heir, successor yr assign of the estate of Catherine V. Routh, arising out of or related in any way to the disposition of her real estate which Is the subJect of the attached Agreement of Sate antl these legal actions. It is understood and agreed that upon approval by the Orphans' Court Division of the Court of Common Pleas of Cumberland County of the sate set forth in the attached Agreement of Sale, I shall direct my attorney to cause the above•csptioned cases now before the Superior Court of Pennsylvania to be withdrawn, dismissed and discontinued wish prejudice. My counsel shall supply proof of the withdrawal and discontinuance to counsel for the other parties. As consideration for this Release, PNC Benk, N.A., as the plenary guardian of the Estate of Catherine V. Routh, has agreed upon fire tiling of any federal tax return, on behalf of the guardian estate and only white It Is plenary guardian for the estate, to follow the approach and rationale set forth in the t3~llens~sin case to address the capital gain taxation on the sale of the properly. PNC Bank, N.A. shall attempt to take a stepped up basis as set forth in the gellSttsit3ln case with any return tiled by it with the IRS regarding this issue, and should the !RS not accept the tax liability shown on the return as flied, PNC Bank, N.A. agrees to defend its position through an initial trial court proceeding {United States Tax Court). In the event there is an adverse decision from the initial trial court, PNC Bank, N.A. has no obligation or duty to file any appeal to such adverse decision, and said decision shah be final and binding. All Regal fees, costs, expert witness fees, including accountants, incurred !n defending this position shall be paid out of the assets contained in the Estate of Catherine V. Routh by PNC Bank, N.A. The undersigned hereby states that he/she has csretully read the foregoing Release. and with the benefit of legal counsel, agrees with end knows the contents thereof. ^, r-~- ~~ 1. I !N WITNESS WHEREt?~, June Myers Rodc hereunto sets hor hand end seal with the Intent to be I legally bound this ~ day of 1IJ.~U~,t~S~P .1997, I WITNESS; O f / U dtNNIfER 1. K~NDEI, NOTM1~1M1RlIQ V aTAtl~OfyfddONlV, WO~~~ ~ ox26a W~IKfIO~E ~111~ ~~ ~, ~f rte yens R 1 I i ~ I ~ • I i 1 1. 1 1 r 1 'T ~ 1 ~ 1 ~ '1 ~ i ~ I . 1 I 1 1 - 1 1 i1 I I 1 I ~ ~ f 1 ~ 1 1 ~ i ~ 1 '. - ~ I ~ i 1 1 . ~ I ~ 1 I ~1~ ~ 1 ' '1 , 1 I ~ ~ i I 1 1 ~ ' 1 ' ~ I I t 1 I 1 ' i ~ 1 I 1 1 I ' 1 1 1 ( 1 ~ , 1 1 1 , 1 1 1 1 1 it ~ 1 ~ I I ~ , 1 i i '1 I ~ ~ 1 . ~ .1 1 1 ti i 1 li 1 1 ~ 1 1 ~1 ~, ~ ~ ~ 1 1 1 1 ' 1 I i ' I' 1 I ~ ~ 1 1 1 I ~ 1 ~~ ' 1 I - 1 I , ., 1 I, ~ 1 1 i 1 1 r . ~ _ 1 1. I' 1~ y .1~ ' 1 ' . , 1 . 1 1 I ~1 ' 1 4 . 1 ,• , , I I 1 1 1 1 , ~ 1 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION FIRST AND FINAL ACCOUNT OF JOHN M. EAKIN, EXECUTOR OF THE ESTATE OF CATHARINE V. ROUCH, LATE OF HAMPDEN TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED DATE OF DEATH: August 27, 1999 DATE OF ISSUANCE OF LETTERS TESTAMENTARY: August 31, 1999 DATE OF ADVERTISEMENT OF LETTERS TESTAMENTARY: The Patriot-News: September 7, 14 and 21, 1999 Cumberland Law Journal: September 10, 17 and 24, 1999 PRINCIPAL ACCOUNT RECEIPTS Accountant charges himself with the following items which comprise the decedent's total estate, to wit: Principal -Date of Death Values: USA Treasury Bills #912795CC3 @ 99.3827 99,378.85 Blackrock US Treasury MM Institutional Class FD #02 33,037.20 #992710525 USA Treasury Notes #912827304 @ 100.09375 100,062.50 principal plus 394.36 interest 7/1-8/27/99 USA Treasury Notes #9128275H 1 @ 99.40625 99,375.00 principal plus 1262.30 interest 5/31-8/27/99 Blackrock Funds #091928283 Low Duration Ins @ 9.81 100,456.86 100,637.30 147,150.00 Blackrock Funds #091928564 INTER GVT INST G~ 9.9 Blackrock Funds #091927806 Select EQ INST Trust Proceeds, cash -PNC Bank Principal Income: PNC Estate checking interest PNC Certificate of Deposit # 76177 interest PNC Certificate of Deposit # 81971 interest PNC Certificate of Deposit #76792 interest Income: GROSS ESTATE ASSETS: DISBURSEMENTS Accountant asks credit for the following monies paid out: 200,000.00 137,860.78 20.423.98 $838,944.97 81.76 1,835.86 2,269.81 1,631.51 $ 5,818.94 $844,763.91 Myers Harner Funeral Home $ 6,236.00 Gingrich Memorials -Tombstone Lettering 138.00 ~--Eal~in,~s~are---peal xppr~ntnt;v 27,500 00 Murrel R. Walters, III, Esq. -Attorney Fees 27,500.00 Probate Fees 435.00 Patriot-News -estate notice publication 71.50 Cumberland Law Journal -estate notice publication 60.00 Probate Reserve Account Filing Fee Representation in Legal Action In Re: Estate of Catharine V. Rouch; - Helstrom & Murphy v. Catharine V. Rouch; 21-95-0224 Orphans' Court and 96-5831 Equity Court of Common Pleas of Cumberland County Appealed to Superior Court with cases assigned docket numbers 476 HBG 1997 and 479 HBG 1997 Costs and filing fees $987.04 John M. Eakin, Esq. $10,000.00 Murrel R. Walters, III, Esq. $3,000.00 Neighborcare Pharmacy Quantum Imaging Mobile K-Ray Imaging Holy Spirit Hospital Beacon Medical Group PA Dept. of Revenue -inheritance tax paid IRS -Federal Estate tax paid PA Dept, of Revenue -1999 income tax Register of Wills -filing fee TOTAL DISBURSEMENTS 150.00 13,987.04 236.92 7.38 30.10 796.50 113.42 106,190.88 13,790.00 303.00 15.00 $197,560.74 RECAPITULATION GROSS ESTATE ASSETS LESS: DISBURSEMENTS LESS: DISTRIBUTION HARRY BENTZEL BALANCE IN HANDS OF ACCOUNTANT FOR DISTRIBUTION $ 844,763.91 197, 560.74 150,000.00 $ 497,203.17 - ~ 1 JO M. EAHIN COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss. Personally appeared before me, the undersigned officer, a Notary Public, in and for said Commonwealth and County, John M. Eakin, Executor of the ESTATE OF CATHARINE V. ROUCH, late of Hampden Township, Cumberland County, Pennsylvania, deceased, who being duly sworn according to law, deposes and says that he was the Accountant in the annexed Account and that the said Account is true and correct to the best of his knowledge, information and belief, and that there are no unpaid creditors to be notified of the filing of this Account and the day of proposed ecree o con Irma ion s estate as beneficiaries. Notary Public Notarial Seal My Cnmmissio>ii Expires ~ ' ~ Z '• ~~ Diane M. Smith, Notary Public Mmchanicaburg Bora, Cumberland County • nr•; ,,^~mmission Expires June 22, 2~~0 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION FIRST AND FINAL ACCOUNT OF JOHN M. EAK1N, EXECUTOR OF THE ESTATE OF CATHARINE V. ROUCH, LATE OF HAMPDEN TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED SCHEDULE OF DISTRIBUTION The will gave one-third to husband, Walter W. Rouch, who predeceased Catharine V. Rouch in 1991. With no children or grandchildren, her closest heir is her sole surviving sibling, Harry D. Bentzel who is entitled to the one-third share. Harry was given two-thirds outright, so Harry D. Bentzel is entitled to receive the total. Harry Bentzel $497,203.17 Respectfully submitted, (, ''~ 1 ~, JO M. EAHIN l COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss. Personally appeared before me, the undersigned officer, a Notary Public in and for said Commonwealth and County, John M. Eakin, Executor of the ESTATE OF CATHARINE V. ROUCH, late of Hampden Township, Cumberland County, Pennsylvania, deceased, who being duly sworn according to law, deposes and says that the foregoing Schedule of Proposed Distribution is a true and correct distribution of e ne asse s o with the provisions and laws of the Commonwealth of Pennsylvania applicable thereto. My Commission Expires (a-~~ ~ Q~ 1 ~ ~ Notary Public Notaria4 Seal Diane M. Smith, Notary Public Mechanicsburg Boro, Cumberland County My Gommiss~on Expires Juna 22, 2000 This is to certify that the certificate hereunto attached is a true and accurate copy of the original death record on file with the Division of Vital Records, and that Frank Yeropoli, whose name is subscribed thereto, was at the time of subscribing the same and now is Director, Division of Vital Records of the Department of Health, for the Commonwealth of Pennsylvania, duly appointed and commissioned as directed by Act 66 of the General Assembly, approved 29 June 1953, P.L. 304. AUG 16 200 ~' . Date Fran eropoli, ct Division of Vital Records P.O. Box 1528 New Castle, PA 16103 N,os.,u R«. zrei COMMONW IeALTl1 OF PENNSYLIMNIA • DEPARTMENT OF HE/ILTN • VITAL RECORDS O ~ O TroER~NT CERTIFICATE OF DEATH 111 SWERLENUMa[R PERMANENT NAME OFDEGEDElTTIFntMidaa.Laq SE1( SOCUtSECURITYNUNBER wTenOFDE4NIMOnin~D1N~''~Taar) l/~y~ aLAdLNRL ,_ r~*~.e,-;..e v w,.,,.t, z>.'cm.-,ln a. 1Q0 - "id - Q~dQ ;.11f Vii l~~ L /. 17~!`/ a~ 2 AOE B.r Bverear, ,R,DER,YEAw VNDER,OM D.EEOFaam, awiNPLA,'.a pcil,.rb vucEar DF,cN~.arriorl.-+...e,wa~.o.ar..+w Mrrr ( Oapa Mo,aa i MMM lMOMI. M'(.Yw1 3r,ar FONpn CouaY, /IOSP,PL: OTHER: I 95 Y~ York, PA '"°'""'~( EWOulpatlant G °°"^ I~ ^ R..ara.^ ^ 8-27-04 coLa,TVOPOFFN ,. arr.BDRO,TWPDSOEaN NAAIEprrAirrlAOr..w•atrsrarara,la.n wsDECEDENraPNIaR.NICOR,aINi RACE•ArarMaArr.rr,eru.w,er.re Cunber'land ~ Na® Wa^EY.•..P•bN Uean ~0"'M E. Pennsboro Ttvp rrraA Par,ownr, «o ~ . . . ,0. White J / a axuPAnN wnaP euslNESero,DL,srav vrat w a EDUCaaN MAa1DILaaaw-Madre aI1RYNdOSPDLASE wgdwrMerloeIaar root Y i e d N U.B. Elb la e Cab a N ~ rs~WM~w+•4 p,Yw. y..mw.rnnM ~ar al am urr .) Yp a %.^ No~ narrrl, awlr ArY o-' a n~rs. „ Housewife ,: a , 12 l , 7eWidawed DECEDENralwr,oAODREas(s~'.+.atirtwrn.srr.zracceR a penng lydnld ^ rYA eoneare Met r Y Dw ,r• u sl 1700 Market Street p . ~ r sloE«cE °~" ,,, Carp Hill, PA 17011 ~"~ +~ ,,,. Cumberland rnr+oi ,,,,®,,,,,,,01oi°"",~,,,,~~a Cann Hill iRHEN'B NAME(Fal. MiedlR Lrq R'S NAMEIFiI MIOd.. MrensurnrrW ,a, M 11iOR-W(t'S NAME (TyprPYi~A 8,MRaNLADORE8a LSrM,.GWk•al.Srr, bpCoeq Hentzel 103 Milford Ave. Ocean [VJ 08579 MErNDOaP DwEOSDlsposLr,DN PLACEDF DIaPOai110N-NrA.r carna,rr LocnaloN-DAy/b•A. slr., aPCOa w,Lr e ^ R r ar, wFcl c rrx ^ D•uw•n rOIIwP,aoa r. .r rr, . r on a Donrrr,^ aw(ap.owl ^ r~ 9-1-99 ~ Stone Church Cemetery =~~Enola, PA 17025 aEiNQUNEOPPLINFAAI ucENnE7E ACTwD Aa SI1C1, LICENSE NLMNER NAME ANDADDREaaOFR1CRITY nr. 127 5-L e - 1903 Mkt St C.H. PA 17011 raw2,.eoah. orryMq tlrwrarr .aaeoxaner aranru,u,•e. LICENSE NUMBER ORE 518NE0 PA,~Irrn rnrrirYWr darer .am tad / (Mn+n. D-K w.n aroylawaarA. slid f~j/,j S7~lOG !~ ~ y~ rrra~srrrwcanorreW of NwaCASEREPERREOroMED,CALExAMI Dw.Nr, wIn PMIpWKM art , c-2 ~ w ^ Ro(!~~ ~ M. fa. fi.RART F. EnW9loaowa,:hurarornpaaeona,YlecA 41e1e ew aatl,. De nolrarlM nand audr aaaaaer rrr. racer Mrl riwa. ~T'POroerraaa RWTM: DerralOrrCM CpA4rmriur,araNl.OYt W ore,orr rJlrma•rllMrla. IYAUNr Oaluaan orraraaru, nal rarrYgrera larirNYgerrywni,MllTl. l ar1®UTECAUal iial I errreaiti,bn •0 /1'~ A ~ narH-+ DIIE IDR ASA NCE CFI: ~ a.ryArWgror,aNan. n `~G aM i ~ E.r,araagrralrara ABACarsEDUE aFx I c"A„aa wa.~ d ~ .G f'fir~ ~~~ ~ hl4aarwawaa tarp n a.nl LAaT DUETD pR ACONSEOUENCE DF7: I d LUIS AN AUIOPSV WERE AIIroPSY FaIONKi3 MANNER OF DEATR OREOF wJURY 71ME OFIN/IIRY INJIeiY AT NVWC7 DESCRIBE H01Y wxwY OCCtawED. PERFOir1ED7 A11N11BLE-R1011ro Mrar.Wy.Yrrr, COQ OFCAUSE ^ NMUraI Nornioa W ^ N• ^ ACCidarA ^ Prlap aYelgran ^ r Ylta ^ No ® Vra ^ No ^ SoNa ^ CaM nolMerarrninse ^ . PLACE OFINJVRY ~AIIM,M, 1rm,NM,hcrry. dlka I.OCRION (Straaf. CAWWr,,SMr Dr,ldrq, re. ISPaeN1 2M. Sf. 70a. X01. corraMB,la,.aorr,onr ,wDTRLE OF CERTIFIER •eu,r,PrNp P1WaN:lAN IPnraas~ crolyig caw d a.W w,w srioow anvsidanMSprorroax'.•o aam ar,e crnprlaenee zs, Tee,a.raalr w,orrea.. eam xc,ar.eeuaaer e.u..(slam nr.nrrraar.ra ..................................................... ot0. G>r/e/! /~a e0~ NO AND DERTIPYINO PNYSICIAN Ph ' c E a a R r e d LICENSE R DATE $NNEDMae.. D•Y~ ~ S Ya T• ( ~an O t PranourKa9 s ran t•rl wp acrna esam, tar Ana.rea.,ea.r«cwnerd»ar.,aa, rte pl.u,anea.aroa»croN•1 ra a,.,a..n rae.a ......................... ^ ~/ //~ „~. m 7 ~~ , ~/ v NAME ANDADDRESS DF PERSON WMOCOMPLETED 'YEDIC111.E%AMINERYCORONER On a» raab d •aaMlla,lon anela ImeaBaatbn. M m, opinion e•AtN occunW r al. Bma dra aM prp ane dw to t,,A owae(a) arM P,~~n Typo aPrYn L y~ 7~ ~/_/~7(~(~Q J ~~i~ ~~D~n ~ ~ / (/ , . , , ~ I , REGISTRAR'S SIGNATURE AND NUMBER ~ n r i, r /. / ~ DATE flLED /' .DaY lberl / / ~. p ~ ~ I' +TITION FOIL PItOBA1'E and (;RANT OF LETTERS Esla~e of Catharine V. Rouch No. also known as To: Register of Wills for the Deceased. County of Cumberland in the Sociai Security No. 199-34-9649 Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), wlto is/are 18 years of age or older an the executor named in the last will of the above decedent, dated April 3 , 19.53_ and codicil(s) dated rpnunriatinn fi 1 Pd (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumberland County, Pennsylvania, with er last family or principal residence at 5610 Creekview Road, Mechanicsburg, PA 17055 --- (Hat~den Township) (list street, number and muncipality) Decendent, then 95 years of age, died August 27 ~ 1999 , at Hnl~ni ice, t Hpfs~gL .a,ct Pannsshnr Townshin 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 ttte victim of a killing and was never adjudicated incompetent: Decendent at death owned property with estimated values as follows: (if domiciled in Pa.) All personal property ~ 700,000.00 (lf not domiciled in Pa.) Personal property in Pennsylvania a (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania ~ situated as follows: WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters_adtniniatration c.t.a. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) theron. h E_ 6" a~ ~ .? N '~ Na ~~ ~° a m John M. Eakin r'a~_ et ~ Tirare Brij j_di_ng Mechanic4btirg, pA 17().55 OATH OIL' PERSONAL REPRESENTATIVE COMMONWEALTH OF COUNTY OF } ss The petitioner(s) above-named swear() or afCrm(s) that the statements in the forbgoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of ltte above decedent petitioner(s) will well and truly administer the estate according to law, Sworn to or affirmed and subscribed before me this day of 19 Register PENNSYLVANIA a % 1tEGISTEIt OIL WILLS OF ('.IiMRF.RT.ANn COVI\~~ OA'I'lI UI~ SUBSCItlI3ING WI'T'NESS John M. Eakin + ~t~k (each) a subscribing witness to tl~e will presented Irerewitli, (each) beitlg duly qualified According to law, depose(s) and say(s) that he was present And saw Catharine V. Rouch file testat_ rix ,sign tl~e same and trial he signed as a witness at the request of teslat_ri~. in it er presenlce and (ill file presence of each other) (ln the presence of the other subscribing witness(es)). Sworn to yr affirmed attd subscribed before the this day of 19. Register J.~,. Jon a n (Name) d Mechanicsbur PA 17055 (Address) (NanteJ (Address) ItEGIS1'EIt OIL WILLS OTC CUMBERLAND COUN~'Y OA'ril Or NON-SUl3SCItIBING WI~'1VES5 Flarry 11 Rant~pl + (each) a subscriber I~erelo, (each) being duly qualified according to law, depose(s) And say(s) that -he is familiar with the signature of _Catharine V. Rouch , . ~~ . festal r~ vv of x4lA4c~ci~k.X4k~X~x~[Ilttl~c~y the will presented hbtewlth And codicil that he believes the signature on the wtll is itt the handwriting of Catharine V to the best of hi R knowledge Sworn to or affirmed altd subscribed before the ll~is day of 19 Register (NaNteJ (Address) (NadieJ (Addre~sJ l LAST WILT, AND TESTAMENT QF CATHARZNE V. ROUCH I, Catharine V. Rouch, of the Township of Hampden, County of Cumberland and State of Pennsylvania, being of sound and dispos- ing mind, memory and understanding, do make, publish and declare this my Last Will and Testament, hereby revoking and making void aq4 and all Wills by me at any time heretofore made. 1. I direct that all my dust debts and funeral expenses be paid by my Executor, hereinafter named, as soon after my decease as can conveniently be done. ___. 2. I direct my Executor, hereinafter named, to convert all my estate, real, personal or mixed, to cash as soon after my decease as can be conveniently done, and the net residue after payment of ' debts and costs or administration, shall be given to the following: may husband, Walter W. Rouch - one-third of nq- estate, and my '~ brother, Harty D. Bantzel.- two-thirds of my estate. _._._ --_ _ _ g I nominate, constitute and appoint my brother, Harry D. Bentzel, to be the Executor bf this ntY Last Will and Testament. IN 47ITNESS WHEREOF, I have hereunto set my hand and seal __-this ~ day of ~~ , A. D. 1959. EAL) Cat ar ne V. Rouch Signed, sealed, published and declared by the above named Catharine V. Rouch as and for her Last Will and Testament, in the presence of us who have hereunto subscribed our names as witnesses thereto, at her request, in her presence, and in the presence of each other. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES r ~, ;'? REV-1162 EX (11-96) DEPT.28oso1 INHERITANCE AND ESTATE TAX NO. - -~ HARRISBURG, PA 17128-0601 OFFICIAL RECEIPT RECEIVED FROM: ~- ACN ASSESSMENT AMOUNT CONTROL NUMBER WALTERS MURREL. R III " ^" "' ` ' °^ . "" 54 E MAIN STREET MECHANICSBURG, PA 17055 a --- FOLD HERE FOLD HERE ESTATE INFORMATION: FILE NUMBER NAME OF pE (FIRST) (MI) DATE OF PAYMENT POSTMARK DATE COUNTY TOTAL AMOUNT PAID ~6 . 190. 8B DATE OF DEATH , C~ ~. ` REMARKS ,30HN M EAKEN RECEIVED BY* f.f' 4 „~ MARY C . LE I S ~~~ SEALCHECK# 118 REGISTER F WILLS TA;~~AI~ER IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION FIRST AND FINAL ACCOUNT OF JOHN M. EAHIN, EXECUTOR OF THE ESTATE OF CATHARINE V. ROUGH, LATE OF HAMPDEN TOWNSHIP, CUMBERLAND COUNT'iT, PENNSYLVANIA, DECEASED NOTICE NOTICE is hereby given that the First and Final Account of John M. Eakin, Executor of the Estate of Catharine V. Rouch, together with the Statement of Proposed Distribution, were filed in the Office of the Clerk of the Orphans' Court of Cumberland County, Pennsylvania on or before May 19, 2000, and that the same will be confirmed by the Court of Common Pleas of Cumberland County, Orphans' Court Division on June 20, 2000 unless written objections are filed with the Clerk of Orphans' Court on or before 9:30 a.m., June 20, 2000. A copy of the First and Final Account together with a copy of the 15tatement of Proposed Distribution are enclosed herewith. Murrel j~. Walters, III, Esc~ire Attorney for the Estate of Catharine V. Rouch as am ee Mechanicsburg, PA 17055 (717) 697-4b50 I.D. No. 24849 t REV-I.bO E)(t (7-87) t REV-1500 ~5~ r ~ ~ 0 ' ~' CONIMONWEAI-Tt16FPENNSYLVANIA ~ DEP'11RTMENTOFREV~NUE INHERITANCE TAB R~~URN Y;. :. <:.}}:}>:::.:.:.:.>}:}::;••:::_:.}:.:}:.::.}} ::.:::::.:::.::::.::..}:.<:;.;:}:::::; ~- OEPT 280a01 ..: = RESIDENT DECEDENT 2, 9 5 2 2 4 . :'' > fi ...... HARRISBURG PA 1712x-0901 } . r. <. . a t, • , • ...• ..., .; .}:,.:.;. DECEDENTS rte.., „ flRST, AND MppOLE,IN tree a bkdc block to . e wards E" ARI N E V "}R OUCH A TH , W Q SCOW. SECURfrY NUMBER :.}:.ss•}:.,.;.:..};.~...:.:c:.v,:x.}•• ..,<..,:.:: ..}:>:t.;;..}: ..;.>::r: :.}:t,+}:ci..;.: q s DATE OF DEATH DATE OF BIRTH }s:::•::•r:r}.•;: >:•: W : , y## .~ ; .;, 1 9 's9 ri3 €4 ; 9 6 4 9 • f:#zt :;3f: ~.: ^0 ~8 i~2 i7 ~1 9 ~0 <4 ~'' 1 i9 9 '9 ~< ~ 2 7 ~ ' t0 <8 . V ;:,~ . . ; ; • . ::, ;,~.::;s... :.~.... .::~~: •• •• ~ W . . r~ •SOCW SECURITY NUMBER (IF APPLICABLE) SURVMNO SPOUSE'S NAME'1LAST, FIRST, AND MIDDLE INITIAL) THIS RETURN MUST BE PILED IN DUPLICATE WITH THE ~ ~ ' ~~~~• •}}~ ~~•• •~}~ ~~ •• ) ~`'< REGISTER OF WILLS ••,.;.. ~ ®1.Original Return ^ 2. Supplemental Return ^ 3. Remainder Return taste m aeetnprior to tt-t~ez- Y Y ^ 4. Limned Estate 5. Federal Estate Tax Return Required ^ 4a. Future Interest Compromise (seta ordasn, an« t2-12-e2) taaQQjjj ® 6. Decedent Died Testate (Attach rapt oryNq r ^ 7.Oeceden4 Maintained a Living Trust (Attach rapt orTrud) B. Total Number of Safe Deposit Boxes ^ 9. Litigation Proceeds Received ^ 10. Spousal Poverty Credit (eat. or dea9rbelwean t2-3t-et and t-t.es) ^ 11. Election to tax under Sec. 9113(A) (Attach ran o) { NAND COMPLETE MAILING ADDRESS MURREL R. WALTERS IIt ESQ. 54 EAST MAIN STREET FIRM NAME m Appiceble) . ~, ''~ TELEPHOt~ NUMBER ' 717-697-4650 MECHANICSBURG r` ~ I P 17055 1. Real Estate (Schedule A) (1) .} "• f'`• 0 `;~••`„~ :cv; ~~~ - ~ OFF SE ONLY iY•.:i:,{$~i,': ...•:i};+fi~gY,.{4}.'k'::;:}:..~r•.;i,~CY,j:'f,.?y~::,v,4%:i:~•r•$ ::i' ••'.••~:;'/';:: ,.v, k,~ . ; •~ ».:f - ~: 2. Stocks and Bonds (Schedule B) (2) ~ 5 2 9 } 9 1 0 8 8 ~"~ •• ,:a ....~. • ... .. •'~. .. ...: .;.<i:.;i:<::::~`~ ....: . ,, :,; <. s .~ I 'o artnersh- or Sole-Pr 'etorsh' 3 3. Closely Fla d Corporab n, P tP ~ ~P 1) ~<# : '~~": . , :~:: 0 ~ ~ : < I •, ':~.- ~~ , . ..:. .............:: .. ...... ::~: " , 4. Mortgages 8 Notes Receivable (Schedule D) ~> ~~ (4) 0 ~'•. 0 Q ;Kti _.Iw ....... ........ .. .. r:is~:.:i:#>}:'~i:::h'::}t};::::::'::ai:::::::::}`;%;::::<.4:::,.:;:':;::i•,;•:uisa:..~y(yFti'::}ti::::.::::::,'d•; ,a..~ ..: f 5. Cash, Bank Deposits & Miscellaneous Personal Property ~`'' f5) 0 0 , --w. Z (Schedule E) .. ~. '" .. ' .. .. ~ .. ... r .. ... r -~' O 6. Jointly Owned Property (Schedule F) (6) "if ;~ 0 'R 0 0 Q 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Properly (~ i'•. }~~ "~" 0 • • (Schedule G or L) ? 0 0 •• ~~} ~>.•..:. ..h `' fl, .. +: .~. ~8 • " 5 ••. 2 0 ~ . ~~ • 8. Total Gross Assets (total Lines 1-7) (8) `'>~ 8 ` 1 . ' . ; 9 . 9 V 9. Funeral Expenses 8 Administrative Costs (Schedule H) (9} Yf ' 6 ; 2 ~ `:x::;0 ~ ~ 0 5 0 ....• ...... . • ... .... . •... .. . .. ..•....• ~ 10. Debts of Decedent, Mort a Liabilities, & Liens Schedule ( sag ( ) 10 l) :...... ....:..... '•' ~ . >r.......:.1....:5 . "'~ `~~' .';R:::1...:5....€ 7....x:9.. • ..:;7... ~> 11. Total Deducdons (total Lines 9 & 10} ,.,r. (11) < 7 ~ 7 >n 2 4 <8 ^~'. 4 7 12: Nat Value of Estate (Line 8 minus Line 11} %<x (12) ~:> <~ <`~ 7 ~' 4 ~ 1 <r ~~~ ~ 2 7 ? <2 'vf ~•k 5 2 ' ' ; " : :; : ; : :; ~ `: ~ " : : '~' 13. Charitable and Governmental ts/Sec 9113 Trusts for which an election to tax has not been 13 €~}:}}'":.: }}::`.""•: :•: }: : }:: ' ;; ; : : : " ; : :';{; "':"'`; " ' ' made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) •`'' 7 > 4 • `:.1~ 2 7 `2 ~ 5 2 ' ' 15. Amount of line 14 taxable <`: r:: < ' ~ t 4}} ' ,{;•: ~E ......;;: •.: .. . .;. ::: ::: 15 ....ti,. . .. { .... ... ,.; ... .. .. .. 0 ' 0 z ~ •:: at the s al tax rate : .~::.}::. ~:.;}•:.,:..: .:<•}}>}:.>}}>:: ~:.:s.:::.::.~.:.. 1~ ... .... ...... . . .......... . } ........... ( "• ~ ) , « See instructions on reverse side for liable rcent e ::::::::.::::::...P..e:::.~:::~.:::.~::.~:: ::::::::::::::::: :.::: •.~ :•:: ::::::::::.::.: .. .. .. ... ... .. .. .. F= x :~ ..: e 4t I m nt of In 1 axab e 16. A ou I <: • f t l 696 ' y ri . ' e r8 : :' a 4Yi:?i}::.i}} :. .:i . •:i3itii;•:•:?i4ii:? . : ^ y? i•{i:ii:: {.>:4i::6} }^•}ii}:•}i :;}}}i:.}i}ii2i 'i:: $::ii>i i : ..%!!' ............ }>?;.;5^}}}`i}} ii:C: ...:...... i}:•: +}i;~^ .:;1:...,.. i}:.i}i: ': .::..... •i:+L}} .::..... ?}i: ;:;• »:: a: . }: :i :y;5 i i + r ~ a .. . . . : ..: ................ t:::::::. ..... :. •. 17. Amount of line 14 taxable "}• :' ~........'....... ~t': 7 4 1 ` 2 . ... ' .... •~•7 ..>2 . ~`~' .... '><5 .... .... .}:.: ... ..:. ..2 x s: i . :: ::: t5 (t7) > yj: y 1 1 s 1 ;ii : ~~1 9 : i0 : :: * 8 ` 8 g at 1596 race •.••, }. .: '~*; ..::. .:...:...: ~.::: . s:........:... .....<:........:..... ..,...... . .• .... .:... .:......... .:.... :.. ... ~ 18. Taz Due (18) .1 1 :1 r`1 9 > 0 <~~ 8 ,« 8 19. ' } l)rxter penelbs a perjury, t tleclere the I have exerrwrbd Ihis redxrr, incltdstg accompanying sdtedubs end statements, and to the best of my Ivawledge end bekf, it is true, carract end complete. Decterelion of preparer other then the k based on s1 irdamation of adrich Ilea SIGNAT OF SON RESPONSI FILING URN ADDRESS MARKET SQUARE BUILDING DATE •~. )'Y\ ~ ~ MECHANICSBURG PA 17055 `~ j Z-v'tya NATU R T E , HAN R / SENTATIVE ADDRESS 54 EAST MAIN STREET DATE ,~ , i' MECHANICSBURG PA 17055 ,`~ % ' ~ ~• ° ~ ~ •' Decedent's Com lets Address; STREET ADDRESS ].700 Market Street CITY Camp H 111 STATE p A ziP 1.7 011 Tax Payments and Credits: 1. Tax Due (Page 1 Line t8) 2. Credits/Payments A. Spousal Poverty Credt B. Prior Payments 100.000.00 C. Discount 5.000.00 3. InterestlPenalty if applicable D. Interest E. Penalty (~) _ 111,190.88 Total Credits (A + g + C) (2) 105,000.00 Total InteresUPenalty (D + E) (3) 4. If line 2 is greater than Gne 1 + line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 19 to request a refund 5. If line 1 + line 31s greater than line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable fo: REGISTER OF (4) 0.00 (5) ~ 6,190.88 (~) (56) _ 6.190.88 AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACINC3 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 : ......................................................... ..^ XQ b. retain the right to designate who shall use the property transferred or its income : .............. ..^ ^X c. retain a reversionary interest; or ........................................................................................ ..~ d. receive the promise for life of either payments, benefits or care? ....................................... ..^ 2. If death occurred on or before December 12, 1982, did decedent within two years preceding death transfer.property without receiving adequate consideration? 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 'tin trust for" or payable upon death bank account or security at his or her death? ................................................................................................................. .^ 4. Did decedent own an individual retirement account, annuity, or other non-probate property? ... ..^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE O AND FILE IT AS PART OF THE RETURN 72 P.S. §9116 (a) (1.1) (i) provided for the reduction of the tax rate imposed on the net value of transfers to or for the use of the surviving spouse from 6% to 3°~b for dates of death on or after Juty 1, 1994 and before January 1, 1995. 72 P.S. §9116 (a) (1.1) (ii) provided for the reduction of the rate imposed on the net value of transfers to or for the use of the surviving spouse from 3% to 0% for dates of death on or after January 1, 1995. The statute does not exemat a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. FOR DATES OF DEATH ON OR AFTER JANUARY 1, 1998 -Please answer the following question by placing an "x" in the appropriate space. Did the decedent create a trust or similar arrangement which is soley for the surviving spouse's benefit for his or her entire Ilfetime? ~ Yes ^ No If you answered yes to the above question, the tax on the trust or similar arrangement is postponed until the death of the second spouse, at which time it will be fully taxable at the rate(s) applicable to the remainder beneficiary(ies). Enter the value of the trust on Schedule J, Part II, in order to remove it from the calculation of the tax due in this estate. You may wish to file Schedule O in order to make the election available under Section 9113. If the election is made, the trust or similar arrangement is taxed in the estate of the first decedent spouse, the portion of the trust or similar arrangement which benefits the surviving spouse is taxed at the zero tax rate, and the remainder is taxed at the rate(s) applicable to the remainder beneficiary(ies). If you choose to make the election, you must attach Schedule O to atimely-filed tax return, along with Schedule(s) Kand/or M in order to show the apportionment of the trust or similar arrangement between the surviving spouse and the remainder beneficiary(ies). REK150~IX.(i;97I ' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE B STOCKS 8~ BONDS ROUCH CAT~-IARILIE V 21 95 224 All property Jointlyowned with right of survhrorship moat be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. USA TREASURY BILLS #912795CC3 99,378.85 X99.3827 2. BLACKROCK US TREASURY MM INSTITUTIONAL CLASS FD #02 #992710525 3. USA TREASURY NOTES #9128273U4 X100.09375 100,062.50 principal plus 394.36 interest 7/1-8/27199 4. USA TREASURY NOTES #9128275H1 X99.40625 99,375.00 principal plus 1262.30 interest 5/31-8/27199 5. BLACKROCK FUNDS #091928283 LOW DURAT{ON INS ~ 9.81 6. BLACKROCK FUNDS #091928564 INTER GVT INST X9.9 7. BLACKROCK FUNDS #091927806 SELECT EQ INST 33,037.20 100,456.86 100,637.30 147,150.00 200,000.00 137,860.78 TOTAL (Also enter on line 2, Recapitulation) ~ S 818 (1f more space is needed, insert additional sheets of the same size) ~ RE1F1541IX•(1-aD ' ~ ~ SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER oni (r~u ~erueour~ v 21 95 224 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. MYERS HARNER FUNERAL HOME 6,236.00 2. GINGRICH MEMORIALS -TOMBSTONE LETTERING 138.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) JOHN M. EAKIN, ESQUIRE 27,500.00 Social Securiy Number(s) ! EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2000 2, Attorney Fees MURREL R. WALTERS, III, ESQUIRE 27,500.00 3, Famiy Exemption: (If decedents address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4, Probate Fees 435.00 5, Accountant's Fees g, Tax Return Preparer's Fees 7. PATRIOT-NEWS ESTATE NOTICE PUBLICATION 71.50 8. CUMBERLAND LAW JOURNAL ESTATE NOTICE PUBLICATION 60.00 9. PROBATE RESERVE ACCOUNT FILING FEE 150.OC TOTAL (Also enter on line 9, Recapitulation) I S (If more space is needed, insert additional sheets of the same REV-1512 EX •(1•-1) SCHEDULEI COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, IN RESIDENT DEf~DENTRN MORTGAGE LIABILITIES & LIENS ESTATE OF FILE NUMBER ROUCH CATHARINE V 21 95 224 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1. REPRESENTATION IN LEGAL ACTION 13,987.04 2 3 4 5 6 IN RE: ESTATE OF CATHARINE V. ROUCH; 21-95-0224 ORPHANS' COURT AND 96-5831 EQUITY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY APPEALED TO SUPERIOR COURT WITH CASES ASSIGNED DOCKET NUMBERS 476 HBG 1997 & 479 HBG 1997 COSTS AND FILING FEES $987.04 JOHN M. EAKIN, ESQ. $10,000. MURREL R. WALTERS, III, ESQ. $3000. NEIGHBORCARE PHARMACY QUANTUM IMAGING MOBILE XRAY IMAGING HOLY SPIRIT HOSPITAL BEACON MEDICAL GROUP 236.92 3.78 30.10 796.50 103.63 TOTAL (Also enter on fine 10, Recapitulation) I S 15,157.97 more space is needed, insert additional sheets of the same size) REV-1513IX?(1-Yn + + ( COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE J BENEFICIARIES FILE NUMBER RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS (ncfude outright spousal ~stributions) 1. HARRY BENTZEL BROTHER 100% 103 MELFORD AVE. WHITING, NJ 08759 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINE S 15 THROUGH 17, AS APPROPRIAT E, ON REV 1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: 1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEE f 0.00 (If more space Iss neeaed, insert atJClltionai sheets of the same s¢e) REV-1313 EX (9-961 gppLICATION FOR REFUND OF PENNSYLVANIA GOM DEPARTMENTOOF REVENUE NIA INHERITANCE/ESTATE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 'I'~( HARRISBURG, PA 17128-0601 To : PA Department of Revenue Bureau of individual Taxes Dept. 280601 Harrisburg, PA 17128-0601 FROM : Official Representative Name MURREL R. WAITERS, !!I, ESQUIRE Address 54 EAST MAIN 8TREET MECHANICSBURG PA 17055 Phone Number (7 ~ 7) s e l a g 5 a Official Use Only Decedent Data Name of Decedent RoucH, CATHARINE V. File Number z~ s5 ozza Date of Death AuousT s7, 1e99 Social Security Number ass-saegas The undersigned requests a refund in the amount of $ Zss.~e referenced decedent's estate. for the above REFUND REQUESTED ON X^ Original or Supplemental ^ Joint/Trust Assets ^ Remainder Return ^ Estate Tax Probate Return EXPLANATION OF OVERPAYMENT miscalculation of prepayment discount JUNE 1, 2000 Date Please allow four to six weeks for the processing of your refund request. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION NOTICE OF INHERITANCE TAX DEPT. 280601 APPRAISEMENT, ALLOWANCE OR DISALLOWANCE NARRISBUR6, PA 17128-0601 OF DEDUCTIONS AND ASSESSMENT OF TAX av_lst~ sx ~r cu-m DATE 05-30-2000 ESTATE OF ROUCH CATHARINE V DATE OF DEATH 08-27-1999 FILE NUMBER 21 95-0224 COUNTY CUMBERLAND MURREL R WALTERS III ESQ ACN 101 54 E MAIN ST Awount Rewitted MECHANICSBURG PA 17055 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT H OUSE CARLISLE, PA 17013 CUT ALONG THIS LINE - RETAIN LONER PORTION FOR YOUR RECORDS -~ - -- -------------------- - ----------------------------------------- -------------------------------------------- REV-1547 EX AFP t12-99) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOMANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF ROUCH CATHARINE V FILE N0. 21 95-0224 ACN 101 DATE 05-30-2000 TAX RETURN WAS: (X) ACCEPTED AS FILED ( )CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (ScM~kile A) (1) .00 NOTE: To insure proper 2. Stocks and Bonds (ScMdule B) ill 818 , 520.99 credit to your account, 3. Closely Held Stock/Partnarship Interest (Schedule C) (3) .00 subwit the upper portion 4. MortDa9as/Notes Receivable (Schedule D) (4) .00 of this forty with your 5. Cesh/Bank Deposits/Misc. Personal Property (ScMdule E) (5) .00 tax payamt. 6. Jointly Owned Property (Schedule F) (b) .00 7. Transfers (Schedule 6) (7) .00 8. Total Assets (g) 818,520.99 APPROVED DEDUCTIONS AND EXEMPTIONS: 62,090.50 9. Funeral Expenses/Ada. CostslMise. Expanses tScMduls H) (9) 10. Debts/Mortyepe Liabilities/Liens (Schedule I) i10) 15,157.97 11. 7ota1 Deductions (11) 77.248.47 12. Nat Value of Tax Return (12) 741,272.52 13. Charitable/Covernaental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00 14. Net Value of Estate Subject to Tax (14) 741,272.52 NOTE: if an assessMent was issued previously, lines 14, 15 and~or 16,,17 and 18 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amt of Line 14 at Spousal rats (15) .00 X . 00_ . 00 .16. Awoun# of Lina 14 taxable at Lineal/Class A rate (16) .00 X .06c .00 17. Awount of Line 14 taxable at Collateral/Class 8 rata (17) 7 41,272.52 X .15. 111,190.88 18. Principal Tax Due (18) 111,190.88 PAYMENT RECEIPT DISCOUNT (+) ANOINT PAID DATE NUMBER INTERESTIPEN PAID (-) 11-19-1999 AA379272 5,263.16 100,000.00 03-04-2000 AA407664 .00 6,190.88 TOTAL TAX CREDIT 111,454.04 BALANCE OF TAX DUE 263.15CR INTEREST AND PEN. .00 TOTAL DUE 263.16CR * IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A °CREDIT° (CR), YOU MAY BE DUE — v pennsyLvania DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX REV-1607 EX AFP (12-14) INHERITANCE TAX DIVISION PO BOX 280601 ��OROEDN CFFICE 0 :�G TATEMENT OF ACCOUNT HARRISBURG PA 1712F REGIS TE F WILLS DATE 02-09-2015 ?ojS FEB 17 Fi1 19 ESTATE OF ROUCH CATHARINE V DATE OF DEATH 08-27-1999 C L E F CF FILE NUMBER 21 95-0224 WALTERS ORV $UKUORtCi-,-R COUNTY CUMBERLAND ACN 101 54 E Amount Remitted MECHANICSBUR6' PA 17055 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS I COURTHOUSE SQUARE CARLISLE PA 17013 NOTE: To ensure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE RETAIN LOWER PORTION FOR YOUR RECORDS 4— ------- ----- - - - RE -1 i 5 f l6k-i i�� I i i:1747)- - - --* -fWH i i f fA7N E i f AX iffiYE;b1f OF 46CObAf ESTATE OF:ROUCH CATHARINE V FILE NO. : 21 95-0224 ACN: 101 DATE: 02-09-2015 THIS STATEMENT PROVIDES CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 05-22-2000 PRINCIPAL TAX DUE: 1111190.88 PAYMENTS (TAX CREDITS) : PAYMENT RECEIPT DISCOUNT AMOUNT PAID DATE NUMBER INTEREST/PEN PAID 11-19-1999 AA379272 5,263.16 100,000.00 03-04-2000 AA407664 .00 6,190.88 06-13-2000 REFUND .00 263.16- TOTAL TAX PAYMENT 111,190.88 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.