Loading...
HomeMy WebLinkAbout1-29-131505610149 REV-1500 EX(°'-'°' f~ OFFlGAL USE ONLY PA Department of Revenue p611M6Mf°""'""" Bureau of lndividuaiTaxes INHERITANCE TAX RETURN County code veer File Number PO BOX 280801 Harrisburg, PA 17128-0801 RESIDENT DECEDENT 21 10 D 5 41 ENTER DECEDENT INFORMATION BELOW Sooial Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 217 22 6554 05 11 2D10 08 12 1918 Decedem's Last Name Suffix Decedent's Flrst Name MI Hoffman Janet E (If Appllcabla) Enter Survlving Spouae'a Informatlon Below Spouse's last Name Suffix Spouse's Flnx Name MI Spouse's social Security Number THIS RETURN MUST BE FlL.ED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW O 1. Original Retum ~ 2. Supplemental Retum O 3. Remainder Retum (date of death prior to 12-13-82) O 4. Limited Estate Q 4a Future I merest Compromise (date of p 5. Federal Estate Tax Retum Required death after 12-12-82) ~ e. Decedem Died Testate d 7. Decedem Maimeined a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) O 9. Litigation Proceeds Received D 10. Spousal Poverty Credit (date of death O 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - This aectlon must be completed. All Correspondence and Confldantlel Tax Infomtatlon Should be Directed 40: Name Daytime Telephone Number Elyse E. Rogers, Esquire 717 612 5801 .~ ~ Fret line of address Saidis, Sullivan 8 Rogers Second line of address 635 North 12th Street, Suite 400 Gty or Post Office State ZIP Code Lemoyne PA 17043 GISTEROF WlL~USE l 3: ~ ~ ~ O 'D rn -t} ~ ~ rJ'7 : ~1 ~ t' r\l ny i't"t ~ ~ ~ co :cs ~ ""? ~ a 'ca ..:`t ~, ~ ~ t-~ ~ ~; ~ "' '~ DATE FIL'El5 m i"' v p1J Colrespondem's a-mall address: ero9ers@ssr-attorneys.com Under penalties of perjury, I declare that I have examined this return, includ ing aooompanying sc hadu lea and statements, and to the best of my knowledge and belief, it is true, correctand complete. Declaration of the preparer other than personal representative is based on all information of which prsparer hae any knowledge. Side 1 1505610149 1505610149 J PLEASE USE ORIGINAL FORM ONLY 1505610205 REV-1500 EX (FI) Decedent's Social Security Number Decedents Name: Janet E. Hoffman ' 217-22-6554 RECAPITULATION 1. Real Estate (Schedule A) ........................................... .. 1. 2. Skocks and Bonds (Schedule B) ..................................... .. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule G) ... .. 3. 4. Mortgages and Notes Receivable (Schedule D) ......................... .. 4. 5. Cash, Bank Depos'ds and Miscellaneous Personal Property (Schedule E)..... .. 5. 6. Jointly Owned Property (Schedule F) O Separete Billing Requested ..... .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested...... .. 7. 8. Total Gross Assets (total Lines 1 through 7) .................... . ...... .. B. 9. Funeral Expenses and Administrative Costs (Schedule H) ............. ..... . 9. ', 31,630.49 ', 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) ......... ...... 10. ' 20,000.00 11. Total Deductions (total Lines 9 and 10) ........................... ...... 11. ', 51,630.49 12. Net Value of Estate (Line 8 minus Une 11) ................. . ...... ...... 12. 13. Chadtable and Governmental Bequests/Sec 9113 Trusts for which ""`" ~"`""""~~" ` "'"'" "~`"" '"""" an election to tax has not been made (Schedule J) .................. ...... 13. j 14. Net Value Subject to Tax (Line 12 minus Line 13) .................. ...... 14, ' -51,630.49 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9118 ~" `"..`""~°"" ` "_""`°" °""""" "° (a)(L2) X .0_ 15. 18. Amount of Line 14 taxable ~..,'_ ~~ ~~'" ~ ~" ~~ -~" "~`~" at lineal rate X .0 _ 18. 17. Amount of Line 14 taxable at sibling rate X .12 1 -10,633.89 ' 17, 18. Amount of Line 14 taxable -42,535.60 at collateral rate X .15 18. 19. TAX DUE ....................................................... .. 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505610205 1505610205 -1,276.07 -6,380.34 -7,656.41 J REV-1500 EX (FI) Page 3 Flre Number 21 10 0541 Decedent's Comalete Address: DECEDENTS NAME Janet E. Hoffman STREET ADDRESS 901 Sheffield Avenue CITY Mechanicsburg STATE PA 21P 17055 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Pili in oval on Page 2, Line 20 fA request a refund. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. -7,656.41 (3) (4) -7,656.41 (5) Make chegc}k payable to: REGISTER OF WILLS, AGENT. r. , . a ,~, ~ 8§~*a,; ~ ~iq~° eJ ~~(~ .,.. 4~~rra~; •.~w;d x" ~dt'r%97a., N'. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred ......................................................................................... . ~ ^ b. retain the right to designate who shall use the properly transferced or its income ........................................... . ~ ^ c. retain a reversionary interest ............................................................................................................................. . ^ d. receive the promise for life of either payments, benefits or care? ..................................................................... . ^ 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ............................................................................................................. . ^ 3. Did decedent own an "in trust for" orpayable-upon-death bank account or security at his or her death? ............. . ~ ^ 4. Did decedent own an individuai retirement account, annuity or other non-probate property, which contains a beneficiary designationT ....................................................................................................................... . ~ ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN, .. . ,~i.'&3 ".. t Ifr+ ~Aio. ~ ?s ~ ~~23~"I ~~ ~.• " a "., w, " sd".~.'~'0~.,9t_ ~ .. .". ~ ~ 6°~',F bc;'. For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent (l2 P.S. §9116(x)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's iineai beneficiaries is 4.5 percent, except as noted in [72 P.S. §9116(x)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [T2 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. (1) Total Credits (A + B) (2j REV-1511 EX+(10-OBI pennsytvania OEPAR7REri7 OF RE4ENUE' INH ERITANCETAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Janet E. Hoffman 21 10 0541 l~cadsnYS debts must be reported on Schedule I. ITFaJI NUMBER DESCRIPTION AMOUNT A FUNERAL EXPENSES: 8. ADMINISTRATIVE COSTS: ~. Personal Representative Commissions: Name(s) of Personal Represertffiiva(s) Street Address City Stffie Zip Yeav(s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as clffimaM's, attach explanation.) aalmant street Address City State Zip Relationship of aaimarlt to Decedent 4. Probate Fees: 5. Accountant Fees: 6. Tax Return Preparer Fees: 7 Saidis, Sullivan ~ Rogers, out of pocket expenses 33,065.00 104.49 TOTAL (Also enter on Line 9, Recapitulffiion) ~ 33,169.49 If more space is needed, use additional sheets of paper of the same size. REV -1512 EX+(12-OB} Pennsylvania DBPARIMENT PF NEV6Nl76 INH ERITANCE TAX RETURN RESIO ENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS ESTATE OF FILE NUMBER Janet E. Hoffman 21 10 0541 Report debts incurred by decedent prior to death that remained unpaid at the daEe of death, Including unrolrrdwrsed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Doris Foltz, settlement of litigation in the case of Doris Foltz v. The Estate 20,000.00 of Janet E. Hoffman and, Deborah Priest, as Trustee and, Executrix of The Estate of Janet E. Hoffman, deceased. Original Demand: $100,000 plus interest Amount Settled Upon: $20,000 See attached. TOTAL (Also erner on Line to, Recapitulation) 1 20,000.00 If more space is needed, insert addttlonal sheets of the same size. REV-1518 EX+107-10) pelnnsylvalnia SCHEDULE J 6EPl1RTNE'Ni' Of FEVENVE INHERITANCETAx RETURN BENEFICIARIES RESIDENTDECEDENT ESTATE OF: FILE NIIWIBER~ Janet E. Hoffman 21 10 0541 NUMBE NAME AND ADDRESS OF PERSONS RECEIVING PROPERTY RELATIONSHIP TO DECEDENT DO Not Llst Tru s AMOUNT OR SHARE OF ESTATE r TAXABLE DISTRIBUTIONS [Include outright spousal distributions, and transfer; under Sec. 9116(a)(1.2).] Deborah C. Priest Niece (10,633.90) P.O. Box 109 Yeagertown, PA 17099 Mariann W. Cherry Sister (10,633.89) 1463 N. River Road Granville, PA 17029 David Cherry Nephew (10,633.90} P.O. Box 48 Granville Donald Cherry Nephew (10,633.90) 4870 SR 103 N Lewistown, PA 17044 James Cherry Nephew (10,633.90) 425 Snooks Hill Road Granville, AP 17029 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 TH ROUG H 180E REV-1500 COVER SHEET, AS APPROPRIATE. TI NON-TAXABLE DISTRIBUTIONS: A SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. If more space is needed, use additional sheets of paper of the same size. Estate of Janet E. Hoffman Date of Death: 05/11/2010 File No: 21-10-0541 Attachment to Schedule H and I Supplemental Information Schedule H The additional attorneys fees reported on Schedule H were incurred due to the need for the Estate to defend a claim for compensation for services filed against the Estate in the case of Doris Foltz v. The Estate of Janet E. Hoffman and, Deborah Priest, as Trustee and, Executrix of The Estate of Janet E. Hoffman, Deceased, filed in the Court of Common Pleas of Cumberland County, Pennsylvania at No. 10-7032 (Civil Term.) The original amount claimed was $100,000 plus interest. See attached Complaint. The amount agreed upon at settlement was $20,000. See attached Settlement Agreement. Schedule I Deduction is claimed for amount paid in settlement as described above. fi=lLk.~~-ur-1=10ti KOPE & ASSOCIATES, LLC HILARY P. VESELL, ESQ. Attorney ID 308358 395 Saint Johns Church P,oad, Suite 101 Camp Hill, PA 17011 (717) 761-7573 hvesell@kopelaw.com Attorney for Plaintiff DORIS FOLTZ, : IN THE COURT OF COMMON PLEAS Plaintiff, :CUMBERLAND COUNTY, PA v. : NO. ~~" ~~~ (Civil Term) The ESTATE OF J ",NET E. HOFFMAN and, DEBOP.AH PRIEST, AS TRUSTEE and, EXECUTRIX OF THE ESTATE OF, JANET E. HOFFMAN, DECEASED, :JURY TRIAL DEMANDED Defendant. NOTICE TO DEFEND ACID CLAIiNI RIGHTS YOU HAVE BEEN SUED IN COURT. If you wish to defend against the claims set forth in the following pages, you must take action within twenty (20) days after this Complaint and Notice are served, by entering a written appearance personally or by attorney and filing in writing with the Court your defenses or objections to the claims set forth against you. You are warned that if you fail to do so the case may proceed without you and a judgment may be entered against you by the Court without further notice for ahy money claimed in the Complaint or for any other claim or relief requested by the Plaintiff. You may lose money or property or other rights important to you. YOU SHOULD TAKE THIS PAPER TO YOUR LAWYER AT Ol`ICE. IF YOU DO NOT HAVE A LAII~IYI=R OR CANNOT AFFORD 0~1E, GO TO OR TELEPHOtiE THE 01=FIC1_ SI=T FORTH BELOW TO FIND OUT U+JHERE YOU CAN GET LEGAL HELP. CU~II$ERLAND COUNTY BAR ASSOCIATION 32 SOUTH BEDFORD STREET CARLISLE, PA 17013 (717) 249-316G AVISO UST1=D HA SIDO DEMANDADO/A El+l CORTE. Si usted desea defenderse de las demandas que se presentan mas adelante en las siguientes paginas, debe tomar action dentro de los proximos veinte (20) dins despues de la notification de esta Demanda y Aviso radicando personalmente o por medio de un abogado una comparecencia escrita y radicando en la Corte por escrito sus defensas de, y objecciones a, las demandas presentadas aqui en contra soya. 5e fa advierte de que si usted faila de tomar action Como se describe anteriormente, el caso puede proceder sin usted y un fallo por cualquier soma de dinero reclamada en la demanda o cualquier otra reclamation o remedio solicitado por el demandante puede ser dictado en contra soya por la Corte sin mas aviso adicional. Usted puede perder dinero o propiedad u otros derechos importantes para usted. USTED D;=BE LLFVAR ES T i= DOC.UI+~E~1T0 A SU ABOGADO IN~lI9EDIATAIVlE~1Tl=. S1 USTED i+10 Tli±lyE UPI ABOGADO O ~O Pl!>=DE PAGARLE A U~1O, LLAII~E O VAYA A LA SIGU3ENTE OFICI~lA PARR AVERIGUAR DO~7D;= PU~DE E>~lCO~]TRAR ASISTEI~ICIA LEGAL. CU3~1lBERLA~iD COUNTY BAR ASSOCIATiO~I 32 SOUTH B>=DFORD STREET CARLISLE, PA 17fl13 (717)249-316fl AiV]E~?lCAI~1S V~19TH DlSAB1L1T1ES ACT OF 9 990 The Court of Common Pleas of Cumberland County is required by law to comply with the Americans With Disabilities Act of 1990. For more information about accessible facilities and reasonab{e accommodations available to disabled individuals having business before the Court, please contact the Court of Common Pleas of Cumberland County. All arrangements must be made at least 72 hours prior to any hearings of business before the Court. You must attend the scheduled conference or hearing, KO!'E & ASSOCIATES, LLC HILARY P. VESELL, ESQ. Attorney I D 308358 395 Saint Johns Church Road, Suite 101 Camp Hill, PA 17011 (717) 761-7573 hvesell@kopelaw.com DOP.IS FOLTZ, Plaintiff, v. Attorney for Plaintiff IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PA NO. (Civil Term) The ESTATE OF JANET E. HOFFMAN and, DEBOP,AH PRIEST, AS TRUSTEE and, EXECUTRIX OF THE ESTATE OF, JANET E. HOFFMAN, DECEASED, : JUP.Y TP,IAL DEMANDED Defendant. COlUlPLAlNT AND NOW comes Plaintiff, Doris Foltz, by and through her attorney, Hilary P. Vesell, Esq., and files this Complaint and in support thereof, avers the following: INTRODtJCTlO~ This is a civil action brought by Plaintiff, Doris Foltz (hereinafter "Plaintiff"), against Defendant, the Estate of Janet E. Hoffman and Deborah Priest, as Trustee and Executrix of the Estate of Janet E. Hoffman, Deceased, (hereinafter "Defendant"), for damages resulting from the actions, breach of oral contract, unjust enrichment, negligent representation, quantum meruit, and promissory estoppel that said Defendant committed in failing to pay for services rendered by the Plaintiff to the benefit of the Decedent. Page 3 of 13 PAftTi;=S 1. Plaintif, Doris Foltz, is an adult individual residing at 4701 Linden Ave., Mechanicsburg, Cumberland County, Pennsylvania. 2. Janet E. Hoffman (hereafter, Decedent) died on May 11, 2010. Her address was 901 Shefifield Ave., Mechanicsburg, Cumberland County, Pennsylvania. 3. Deborah Priest, the niece of the Janet E. Hoffman, vvas appointed Trustee and Executrix of the Estate of Janet E. Hofman on May 26, 2010, by the Register of Wilis of Cumberland County. See File No. 21-10-541, Orphans Court of Cumberland County. .3U~21Si7iCTi©~ ADD Va=~IUE 4. Venue is proper in Cumberland County because the Estate of Janet E. Hoffman was probated in Cumberland County as Decedent was a resident of Cumberland County FACTS 5, Doris Foltz, sister of the Decedent, was appointed both Povver of Attorney and Durable Healthcare Power of Attorney through a living will on January 30, 1997 and served in this capacity through November of 2006. See Exhibit A. 6. Pursuant to this appointment, Ms. Foltz deserves reimbursement from the Estate and Trust of Janet E. Hoffman. 7, Ms. Foltz also agreed to serve as caretaker of Janet E. Hoffman in exchange for reimbursement for this role out of Ms. Hoffman's Estate and/or Trust. Page 4 of 13 8. Ms. Foltz served as caretaker of Ms. Hoffman for almost ten years without remuneration. 9. Pursuant to her appointment as Power of Attorney and Durable Healthcare Power of Attorney, as well as to the Agreement whereby Ms. Foltz would act as caretaker of Ms. Hoffman, Ms. Foltz tended to Ms. Hoffman, at her own expense when Ms. Hoffman broke her leg in 1988. 10. Again, a year later, in 1999, Ms. Foltz acted as caretaker of Ms. Hoffman when she broke her pelvis. 11. Ms. Foltz also acted as caretaker of Ms. Hoffman in 2001 when she suffered a stroke that included transporting Ms. Hoffman to therapy appointments three days a week for six weeks and remaining with her at said appointments for approximately six hours a day. 12. Although both the Power of Attorney and Durable Healthcare Power of Attorney were transferred to Ms. Deborah Priest in November of 2006, Ms. Foltz's duties under the Agreement as caretaker continued. 13. In 2007, when Ms. Hoffman broke her wrist after a slip and fall, Ms. Foltz also cared for Ms. Hoffman, staying with her at her house for four consecutive weeks, which included frequently waking up in the night to care for Ms. Hoffman, as the doctor said that Ms. Hoffman could not stay alone. 14. As caretaker, Ms. Foltz brought Ms. Hoffman's groceries at her own expense, cooked, cleaned, shopped, banked, wrote checks, washed her clothes, and took Ms. Hoffman to various medical appointments. Page 5 of 13 15. While a patient at Holy Spirit Hospital on May 10, 2010, Ms. Hoffman gave hospital staff Ms. Foltz's name and contact information as her caretaker. 16. Several times Ms, Foltz demanded payment from Ms. Hoffman, to which Ms. Hoffman responded "keep account of your time and when 1 die, hand in your time and you'il be well paid." Ms. Hoffman also often said"thanks until you're bet#er paid." 17. Upon Ms. Hoftman's death, Ms. Foltz submitted an invoice for her caretaking services to Ms. Deborah Priest, the Trustee and Executrix of Ms. Hoffman's Estate. 18. ,S demand was also made upon the Estate and Trust of Janet E. Hoffman through Ms. Deborah Priest, Trustee and Executrix of Ms. Hoffman's Estate and Trust, by undersigned counsel. See Exhibit B. 19. Ms. Deborah Priest, the Executrix and Trustee of Ms. Hoffman's Estate and Trust, through her counsel, claimed that the Estate consisted solely of a 2004 Chrysler Sebring 4 Door Sedan and refused reimbursement for services rendered. See Exhibit C. 20. It is beiieved and therefore averred ttlat the great majority of Ms. Hoffman's Estate which is thought to contain a substantial amount of money passed directly at the death of Janet E. Hoffman into a testamentary trust that vvas set up through her will. See Exhibit D. 21. Due to the fact that the majority of Ms. Hoffman's assets went into her trust, Ms. Foltz is seeking remuneration against both the will and the trust should the will contain insufficient funds to reimburse her for her services rendered. 22. The actions of the Estate and Trust of Janet E. Hoffman in failing to pay Doris Foltz for amounts due and payable for services rendered constitute breach of oral contract, unjust enrichment, negligent representation, quantum meruit, and promissory estoppel. Page 6 of 13 COtl~T i BRi=ACH OE O3~AL CO>+7TRACT 23. The averments set forth in the preceding paragraphs are incorporated herein by reference as if fully set forth herein. 24. On or about January 30, 1997 as stated, Plaintiff and Decedent entered into an agreement whereas Plaintiff would serve as Power of Attorney, Durable Healthcare Power of Attorney, and caretaker for Decedent. 25. 1n this capacity, Plaintiff cared for Decedent buying her groceries at her own expense, cooking, cleaning, shopping, banking, writing checks, washing Decedent's clothes, and taking Decedent to various medical appointments, often staying with Decedent and waking up in the middle of the night to care for her. 26. Decedent promised that for these services which Plaintiff performed sometimes both day and night over an almost ten year span Plaintiff would be well-paid and reimbursed out of Decedent's Estate and/or Trust. 27. Decedent breached this agreement by not providing the Plaintiff with any compensation from the Estate and/or Trust and further, by Trustee and Executrix of the Estate of Janet E. Hoffman, failing to provide reimbursement for said services out of the Estate or Trust. 28. As a direct and proximate result of Defendant's breach of the agreement, the Plaintiff has been damaged in an amount equal to $100,000 plus interest at the statutory rate from the date of the breach. Page 7 of 13 WHEREFORE, the Plaintiff demands judgment in her favor against Defendant, the Estate of Janet E. Hoffman and Deborah Priest, as Trustee and Executrix of the Estate of Janet E. Hoffman, Deceased, in an amount equal to $100,000, together with interest and such further relief as the Gourt deems just and proper. COUNT 11 UNJUST ENRlCHMi=NT 29. The averments set forth in the preceding paragraphs are incorporated herein by reference as if fully set forth herein. 30. Plaintiff, by providing caretaking services for Decedent for almost ten years, has conferred a benefit upon the Defendant. 31. Upon information and belief, Plaintiff has conferred a benefit by having cared for Decedent at her own expense. 32. Defendant's acceptance and retention of these benefits under the circumstances is inequitable. 33. Thus, Defendant has been unjustiy enriched in the amount of $100,000 and the P{aintifr' is entitled to a return of this money. WHEREFORE, the Plaintifi demands judgment in her flavor against Defendant, the Estate of Janet E. Hoffman and Deborah Priest, as Trustee and Executrix of the Estate of Janet E. Hoffman, Deceased, in an amount equal to $100,000, together with interest and such further relief as the Court deems just and proper. Page 8 of 13 COtli~T fll ~7EG~.IGE~1T REP~tESE~]TATiON 34. The averments set forth in the preceding paragraphs are incorporated herein by reference. 35. Decedent made representations to Plaintiff that she would be well-paid for her services from her Estate and/or Trust in refusing to pay Plaintiff until after Decedent's death, despite numerous requests for payment by Plaintiff. 36. These representations were material to the Plaintii~'s decision to care of Decedent at her own expense for almost ten years in that the Plaintiff would not have used her own funds to pay for .Decedent had she known of Defendants' intention oft not honoring their agreement. 37. When these representations were made to Plaintiff, Decedent knew or had reason to know that they were not truthful and accurate or in the alternative that Trustee and Executrix of Estate and Trust avithout adequate provisions already made for payment would refuse to make good on said agreement. 38. These representations were made by Decedent with the intention of inducing Plaintiff into relying and acting upon them in that said Defendant intended to induce Plaintiff to care for her at her own expense without adequate ensuring that Plaintiff would be reimbursed. 39. Plaintiff's damages were directly and proximately caused by Decedent's misrepresentations regarding her intention to reimburse Plaintiff through her Estate and Trust. Page 9 of 13 40. As a direct and proximate result of Decedent's misrepresentations, the Plaintiff has been damaged in an amount equal to $100,000.00 plus interest at the statutory rate from the date of the breach. WHEREFORE, the Plaintiff demands judgment in her favor against Defendant, the Estate of Janet E. Hoffman and Deborah Priest, as Trustee and Executrix of the Estate of Janet E. Hoffman, Deceased, in an amount equal to $100,000, together with interest and such further relief as the Court deems just and proper. COtl~iT IV Q~JA~1TUi~l PJtERU9T 41. The averments set forth in the preceding paragraphs are incorporated herein by refierence. 42. As more fully described herein, Plaintiffs expectation of payment in exchange for rendering services to Decedent was reasonable. 43. Plaintiff, in rendering services to Decedent, has conferred a substantial benefit upon her. 44. Decedent has been unjustly enriched at the expense of Plaintiff. 45. Due to Decedent's unjust enrichment, Plaintiff is entitled to proper compensation for the services rendered to Decedent. 46. Decedent's unjust enrichment at Plaintiffs expense has damaged Plaintiff. 47. Plaintiff has demanded payment from Decedent's Estate and/or Trust, but Trustee and Executrix of the Trust and Estate have refused payment. Page 10 of 13 48. Plaintiff has been damaged by the refusal of Decedent's Estate and/or Trust to pay for the services conferred of Povver of Attorney, Durable Healthcare Power of Attorney, and caretaker. WHEREFORE, the Plaintiff demands judgment in her favor against Defendant, the Estate of Janet E. Hoffman and Deborah Priest, as Trustee and Executrix of the Estate of Janet E. Hoffman, Deceased, in an amount equal to $100,000, together with interest and such further relief as the Court deems just and proper. COUNT V P3~O~1115SORY ESTOPPEL ~'9. The averments set forth in the preceding paragraphs are incorporated herein by reference. 50. Decedent represented expressly to Plaintiff that Plaintiff would be reimbursed from the Estate and/or Trust for services to Defendant. 51. Plaintiff reasonably relied on such representations to her detriment with respect to investing both-~r time and money into the care of the Defendant. 52. Injustice can only be avoided by the payment of said unpaid services to the Decedent. 53. In and to the extent that Defendant claims there was no contractual obligation to pay for home healthcare services of Plaintiff, Defendant should be stopped from such a claim. WHEREFORE,. the Plaintiff demands judgment in her favor against Defendant, the Estate of Janet E, Hoffman and Deborah Priest, as Trustee and Executrix of the Estate of Page 11 of 13 Janet E. Hoffman, Deceased, in an amount equal to $100,000, together with interest and such further relief as the Court deems just and proper. CO~GLilS103~ For the reasons set forth above, the Plaintiff prays that this Honorable Court enter judgment in favor of PlaintiTi and against said Defendant, the Estate of Janet E. Hoffman and Deborah Priest, as Trustee and Executrix of the Estate of Janet E. Hoffman, Deceased, on the foregoing Counts for the full amount of Plaintiff's damages as prayed for within each count plus interest, costs, and attorney's fees, and grant such other and further relief as this Court may deem just and equitable. Date: ((~~ .~ ~~~.~ P.espeotfully Submitted, I~{OPE ~ ASSOCI,~TES, LLC ~`l ~ rr~ rli ~' ~ ~, Hilary P. Ve~ 11, Esq. ' Page 12 of 13 Vl=f~li=iCATiOPJ I, DORIS 1=0LTZ, the Plaintiff in this matter, have read the foregoing Complaint. I verify that my averments in this Complaint are true and correct and based upon my personal knowledge. I understand that any false statements herein are made subject to the penalties of 18 Pa.C.S. § 4904 relating to unsworn falsifications to authorities. Dated: ~~~-<~ ~- .~ ~ 1 ~ ,,z-% .~~ DORIS FOLTZ Page 13 of 13 To ................................................. ANIV H. KL1NE ACERTIFIED?RUEAND You •3re hereb;~ notified to plead to the enclosed GORREC7 CDPY within twenb/ (~saf service hereof or a A n .NEY AT LAW default judgment may be entered against you. 28 SOUTH FdURTH STREET By .............................._.................. LERRNOPt, PA 17D42 ~ ATTORNEY 717-274-2184 .............................................................. ATTORNEY FOR /// POyyER 0;' ATTORNEY I, JANET ELISABETH HOFFMAN, of 901 Shefr'ield Street, Mechanicsburg, Cumberland County, Pennsylvania, do hereby appoint my sister, DORIS L..~-1OLTZ, of Mechanicsburg, Cumberland County, Pennsylvania ("my agent") with full power of substitution, for me and in my name, to transact all my business and to manage all my property and affairs as 1 might do if personally present, including, but not limited to, exercising the following powers: DURABLE P0~11JER Ot= ATTORNEY This Power of Attorney shall not be affected by my subsequent disability or incapacity. All acts done by my agent pursuant to this power during any period of my disability or incapacity shall have the same efTect and inure to my benefit and bind me and my successors in interest as if I were competent and not disabled. 1VlANAOEAAENT JP ASSETS 1. CASH ACCOUNTS. To collect and receive any money and assets to which I may be entitled; to deposit cash and checks in any of my accounts; to endorse for deposit, transfer or collection, in my name and for my account any checks payable to my order; and to draw and sign checks for me and in my name, including any accounts opened by my agent in my name at any bank or banks, savings society or elsewhere; and to receive and apply the proceeds of such checks as my agent deems best; and to act as my representative payee for all Social Security, Medicare., and other federal and state benefits. 2. STOCKS AND SOT7DS. To take custody of my stocks, bonds, and other ins/ectments of ail kinds; to give orders for the sale; surrender, or exchange of any such investments and to receive the proceeds therefrom; to sign and deliver assignments, stock and bond powers, and other documents required for any such sale, assignment, surrender, or exchange; to give orders for the purchase of stocks, bonds, and other investments of any kind and to settle for same; to give instructions as to the registration thereof and the mailing of dividends and interest; to clip and deposit coupons attached to any coupon bonds, whether now owned by me or hereafter required; to represent me at shareholders' meetings and vote proxies on my behalf; and generally to handle and manage my investments. 3. PERSONAL PROPERTY. To buy or sell at public or private sale for cash or credit or by any other means whatsoever; to acquire, dispose of, repair, alter or manage my tangible personal property or any interests therein. EXii~$1T d D A 4. RSAL SETA T S. To lease, sell, release, convey, extinguish, or mortgage any interest in any real estate 1 own, including, but not limited to, 901 Sheffield Street, Mechanicsburg, PA, on such terms as my agent deems advisable, and to purchase or otherwise acquire any interest in and acquire possession of real property and to accept all deeds for such property; and to manage, repair, improve, maintain, restore, build, or develop any real property in which 1 now have or may later acquire an interest. 3. SAPS DS;°OS1T ~0~1=5. To have access to any and all safe deposit boxes now or hereafter standing in my name; and add to and to remove all or any part of ti`~e contents thereof; and to enter ;ntc {eases for such safe depoSlt boxes or surrender same. 6. 1i~7SD3~A~iDS. To procure, change, carry or cancel insurance of such kind in such amounts against any and all risks affecting property or persons against liability, damage or claim of any sort. 7. BEt,4Ei=1 T S PLA>~15. To apply for and receive any government, insurance and retirement benefits to which I may be entitled and to exercise any right to elect benefits or payment options. 8. TA~SS. To prepare, execute and file in my name and on my behalf any lnternai Revenue Service forms numbered 1 through 10,000, including return, report, protest, application for correction of assessed valuation of real or other property or claim for refund in any connection with any tax imposed by any government and to obtain an extension of time for any of the foregoing or to execute waivers of restrictions on the assessment of deficiency on any tax. 9. SORROW. To borrow money for my account on whatever terms and conditions my agent deems advisable. 10. SMi'LO`(111E~lT OP OTi~ERS. To employ lawyers, investment counsel, accountants, custodians, physicians, dentists, nurses, therapists, and other persons to render services for or to me or my estate and to pay the usual and reasonable fees and compensation of such persons for their services. 11. DISCLAIMER OP IIVTERSSTB. To release or disclaim on my behalf any interes# in property. 12, CLAIMS. To institute, prosecute, defend, compromise or otherwise dispose of and to appear for me in any proceedings at law or in equity. 2 13. JV1Ei3JCAJ_ J'~OGEDUR;=S. To arrange for and consent to or to withhold medical, therapeutical and surgical procedures for me, including the administration of drugs. 14. AJ~MJSSJON 1NT0 FACJLJTIES. To apply for my admission into medical, nursing, residential, rehabilitation, convalescent or other similar facilities on my behalf, and to sign any consent or admission forms required by such facilities which are consistent with this power, and to enter into agreements fior my care by such facilities or elsewhere during my lifetime or for lesser periods of time as my agent may designate, including the retention of nurses for my care. 15. G;=1~JE RAL AU i H0~397"'l. To do all other things which my agent shall deem necessary and proper in order to carry out the foregoing powers which shall be construed as broadly as possible, including all powers set forth in 20 J~a.C.S.A. ~ 5802, as amended, 16. ~EJ_IANC;= ON P0~1'=R. This power may be accepted and relied upon by anyone to whom it is presented until such person either receives written notice of revocation by me or a guardian or similar fiduciary of my estate or has actual knowledge ofi my death. 17. HflJ_D iaA~.i~li_~SS. All actions of my agent shall bind me and my heirs, distributees, legal representatives, successors and assigns, and for the purpose of inducing anyone to act in accordance with the powers 1 have granted herein, 1 hereby represent, warrant and agree that if this power of attorney is terminated or amended for any reason, 1 and my heirs, distributees, legal representatives, successors and assigns will hold such party or parties harmless from any loss suffered or liability incurred by such party or parties while acting in accordance with this power prior to that party's receipt of written notice of any such termination or amendment. 18. P~NNSYLVAi`JiA J_A~1V GOVERNS. Questions pertaining to the validity, construction and powers created under this instrument shall be determined in accordance with the laws of the Commonwealth of Pennsylvania. 1N WITNESS WHEREOF, I have hereunto set my hand and seal this 30th day of January, 1997. SEALED AND DELIVERED IN THE PRESENCE OF: WITNESS: i~rr~-~" (SEAL) ' 'ANET ELISABETH HOHO-FFMAN 3 The following is a specimen signature of the person to whom this Power of Attorney is given: ~/ _~ (SEAL) N= COMMONWEALTH OF PENNSYLVANIA ) COUN T Y OF LEBANON ) SS: On this, the 30th day of January, 1997, before me, the undersigned or'f.icer, personally appeared JANET ELISABETH HOFFMAN, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purpose therein contained. 1N WITNESS WHEP.;=OF, 1 have hereunto set my hand and ofricial seal. ,'~~ ., _ 1, NOTARY PUBLIC My Commission Expires: 4 COMMONWEAL i H OF PENNSYLVANIA ) COllNTY OF LEBANON ) SS: Recorded this day of , 19 in the P,ecorder of Deeds Office of said County in Book, Vol. ,Page ,given under my hand and seal of the said office of the .date above written. P,ECOP.DER 5 Tc ................................................... You are her~oy notified io plead to the enclosed witRin twenty (20) days of service hereof or a default judgm ~ av 6e entered against you. ay ..:............................................... AIiORNEY /-X1~1N H. 4~CLll'VE ATTORNEY AT LAW 28 SOUTH FOURTH STREET "'~?P~DN, PA 17042 717-274-2185 A CERTIFIED TP,UE AND CORRECT COPY .............................................................. ATTORNEY FOR D1JRA$Lf HEALTHCARE i'O1/Vc}~ 0~= AT T Oi~7~3EY AND HEALTHCARE TREATMiNT 1NS T Rt7CTIflNS (L1V1NG WILL) PART ! - D1lRASLI= HEALTHCARI= POWER OF A7~-flRN1=Y 1, JANET ELISABETH HOFFMAN, of 901 Sheffield Street, Mechanicsburg, Cumberland County, Pennsylvania, appoint the person named below to be my agent to make health and personal care decisions for me wren aril only when I lac3~ sa..a~icient capacity to make or cornrnunicata a choice regarding a health or personal care decision as verified 13y !may attending physician. Ally agent may not delegate the authority to make decisions. MY AGENT HAS ALL OF THE 1=0LLOWING PO~IVERS (St1B.l1=C~' TO THE HEALTHCARE TREATNIENT ii~1;~TRUCT101~IS THAT FOLLO'~J li*,l PART 11): 1. To authorize, withhold, or withdraw medical care and surgical procedures; 2. To asathoriz2, wlttaholti, or withdraw nutrition (food) or hydration (~~vater) mEdicaily supp9ied ~y t~al~e through my nose, stomach, intestines, or veins; 3. To authorize my admission to or discharge from a medical, nursing, residential, or similar facility, and to make agreements for my care, including hospice care; 4. To have full access to my medical and hospital records and all information regarding my physical or mental health; 5. To hire and fire medical, social service, and other support personnel responsible for my care; 6. To take any legal action necessary to do what 1 have directed. APPOIltITMENT OF AGENT I appoint the following agent: ~£~ Agent: Doris L.•~=°oltz, sister Address: Mechanicsburg, PA Telephone No. 707-~~~- ~l~ ~ (home) (work) ~.J~ ?~ l - ~ ~ t .~~ P,~RT li - H1=ALTHCr,RE TREATMENT iNSTRUCTI®1~iS (LIVING WIL! ) The following healthcare treatment instructions exercise my right to make decisions concerning my health care. These instructions are intended to provide clear and convincing evidence of my wishes to be followed when I lack the capacity to make or cornmanicate my treatment decisions: ?~~nnep:t~!,L la w r~lESc ~E PEF~Iti~al~icNT LINCONSCI~7ilSN1=S5 if 1 suffer from a terminal condition or a state of perrr~anent unconsciousness such as a permanent cor,~a or persistent vegetative state, and there is r3o realistic hope o; significant recovery, all of the following apply: '1. I direct that 1 be given health care treatment to relieve pain or provide comfort even ii such treatment my shorten my life, suppress my appetite or my breathing, or be habit forming; 2. 1 direct that ai9 life prolonging procedures be withheld or withdra~nrn; 3. I specifically do not want any o; the following as lifie prolonging procedures: heart-lung resuscitation (CPR), rraechanical ventilator (breathing t;,achine), d'salysis (kidney machine), stargery, chemo- therapy, radiation treatment, antibiotics. Please indicate whether you want nutrition (food) or hydration (water) medically supplied by a tube into your nose, stomach, intestine, or veins if you surfer from a terminal condition or a state or permanent unconsciousness and there is no realistic hope or significant recovery. TUBc FEEDINGS Z I want tube feedings to be given NO TUBE FEEDINGS I do not want tube feedings to be given. ©THER EK T REME CONDiTiUNS if 1 should suffer from irreversible brain damage or brain disease with no realistic hope of significant recovery, I would consider such a condition intolerable and I want my health care providers and agent to treat any intervening Life-threatening conditions just as they would a terminal condition or state of permanent unconsciousness as I have indicated above. initials ~ - ~-f ~-- i agree Initials I disagree AGENi'S USE OF INSTRUCTIONS My agent rust ;ollow these instruc~ions. OR These ic~structions are only guidance. My agent shall have final say, and may override any of my instructions. LE~'AL PRO i ECTION On behalf of myself, my executors and heirs, 1 hold my agents and my health care providers harmless, and release and indemnify them against any claim for recognizing my agent's authority or for following any treatment instructions in good faith. SIGMA T L3RE Having carefully read this document, I have signed it this 30th day of January, 1997, revoking al! previous health care powers of attorney and medical treatment instructions. J~4'NET ELISABETH HOFFMA~N-~ /~ C Witness~!7u~,-,~~~~1 ~1,` ~~~/`~ Witness: (~ //, ... COMMONWEALTH OF PENNSYLVANIA COUNTY OF LEBANON SS.: On this 30th day of January, 1997, before me personally appeared the aforesaid declarant, to me known to be the person described in and who executed the foregoing instrument and acknowledged that she executed the same as her free act and deed. IN WITNESS WHEREOF, I have hereunto set my hand and affixed my official seal !n the C.OUnty OT Lebcinon, C Grn~itonweaiti ~ Cif P ci i'tsy iva~ :~i=, t}'Se d~y ~nd yer~.r first above written. + ~1 ~ ~ ; .. N07ARY PUBLIC -' My Commission Expires: ~ ~n'I~r. -.!. Jl~il~ if 1f1 Shane b. b;oae, Esq, ~ Jacob M. Jividen, Esq. Julie A. Niehnert, Esq. v Hilary P. VeseL, Esq. .i~. ® d ASSOCIATES September 17, 2010 VIA CERTIFIED AND FIRST CLASS MAIL Deborah Priest 236 Norflz Boiling Spring Avenue Yeagertown, PA 17099 In re: Foltz v. the Estate of Janet E. Hoffman Dear Ms. Priest: This Law Firm represents Doris L. Foltz in coru>ection with her claims against the Estate of Janet E. Hoffman for breach of contract, quantum meruit, unjust enrichment, promissory estoppel, negligent misrepresentation, and related claims arising out of the Estate of Janet E. Hoffman for failure to pay Doris L. Foltz for services rendered in the amount of $100,000, Doris L. Foltz and Janet E. Hoffman, sisters, entered into a verbal agreement (hereinafter the "Agreement") in 1998 by which Ms. Foltz agreed to act as Ms, Hoffman :s caretaker i, exchange fox reimbursement for this role out of Ms. Hoffman's estate. Pursuant to this Ab eement, Ms. Foltz acted as caretaker of Ms. Hoffman, at her own expense, when Ms. Hoffman broke her leg in 1998. Again, a yeas later, Ms. Foltz acted as caretaker of Ms. Hoffman when she broke her pelvis. Ms. Foltz also acted as the caretaker for Ms. Hoffman iz 2001 when she suffered a stroke, which included transporting Ms. Hoffman to therapy appointments tlu-ee days a week for six weeks and remaining with her at said appointments for approximately five hours a day. During this time, Ms. Foltz also bought Ms. Hoffman's groceries at her own expense, as well as cooked, cleaned, shopped, banked, wrote Ms. Hoffman's checks, washed her clothes, and took Ms. Hoffman to various medical appointments. In 2007, when Ms. Hoffman broke her wrist after a slip rind fall, Ms. Foltz stayed with Ms. Hoffman at her house for three weeks, frequently waking up i~ tlne middle of the rtight to take care of Ms. Hoffman. It was also during this tinne, specifically from 1997 through November of 2006, that Ms. Foltz served as Power of Attorney and Durable Healthcare Power of Attorney for Ms. Hoffman. See Ezlzibit A. Although this Power of Attorney and Durable Healthcare Power of Attorney was h•ansferred to Ms. Deborah Priest in November of 2006, Ms. Hoffmaris duties mnder the Agreement as caretaker continued. Furthermore, while a patient at the Holy Sprit Hospital, Ms. Hoffman gave hospital staff Ms. Foltz's name and contact information as hex caretaker. In exchange for Ms. Foltz's care, Ms. Hoffman agreed to reimburse Ms. Foltz for services rendered at tine tinne of her death to be paid out of her estate. Specifically, for twelve years lVls. Hoffman told Ms. Foltz to S EXi~1~31T Main: 395 St Johns Church Road m Suite 1 a York: 11 East Market Street a S o :r~ a P 717.761.7573 a F 717 ~ _~ J "keep account of your time and when 1 die, hand yow- bill u~ and you'll be well paid," adding "thanks until you're better paid." Finally, file agreement entailed that Ms. Foltz was supposed to receive four pieces of jewelry. Upon Ms. Hoffman's death, Ms. Foltz submitted an invoice for her caretaking services, along with a request for the four pieces of jewelry, to Ms. Deborah Priest, the Executrix of Ms. Hoffman's estate. Ms. Priest refused to reimburse Ms. Foltz for her caretaking services per the Agreement; Ms. Priest also failed to zeturn the four pieces of jewelry, telling Ms. Foltz, "If I find them, I'll give them to you." The actions of the Estate of Janet E. Hoffman u1 failing to pay Doris L. Foltz for amounts due and payable for services rendered constitute a breach of flze agreement between the Estate of Janet E. Hoffman and Doris L. Foltz. These actions also constitute quantum meruit,lu~just enrichment, promissory estoppel, and negligent misrepresealtation. hz light of the above, demand is hereby made for immediate payment of X100,000 to Doris L. Foltz. Please be advised that m~less such payment is received by this office on or before October 15, 2010, we will commence litigation against t11e Estate of Janet E. Hoffman to seek multiple damages, including interest, court costs, and attorney fees if applicable. Please contact me directly with- any questions. Regards, KOPE & ASSOCIATES, LLC nn n i Hilary P. Vesell, ~sq. Enclosures c: Doris Foltz (w/o encl.) file (w/o encl.) KEEP•cP. VYO~D ALLEN] & Rfi,H,~,L, LLP ROBERT L. WELDON ATTORNEYS AT LAw PEPWSKY, JR. EUGENE E ESTABLISHED IN IB78 . 635 NORTH 12T" STREET SUITE 400 - JOHN H. ENDS I¢ , GARY E. FRENCH LEMOYNE, PA 17043 OF COUNSEL: 6 RADFORD DORRANCE N. DAVID }-iAHAL JEFFREY 5. STOKES PHONE 717-612-5800 SAMUEL G HARRY ROBERT R. CHURCH FAX 717-612-5805 CHARLES W. RUBENDALL II STEPHEN L. GROSS - R. SCOTT SHEARER EIN No. 23-0716135 HARRISBURG OFFICE: ELYSE E. ROGERS www.keeferwood.com 210 WALNUT STREET CRAIG A. LONG YEAR HARRISBURG, PA 171Of JOHN A. FEIGHTEL STEPHANIE KLEINFELTER PHONE 7I~-255.8000 DONALD M. LEWIS ](f. TODD F. TRUNTZ LAUREN 5. WELDON 717-901-7786 skleinfelter@keeferwood. com Fax: 717-612-5805 September 20, 2010 Hilary P. Veseil, Esquire Kope & Associates 395 St. Johns Church Roacl, Suite 102 Camp Hill, PA 17 011 Re: Estate of Janet E. Hoffman, Deceased Dear Ms. Vesell: This fins is counsel to Deborah C. Priest, the Executrix of the Estate of Janet E. Hoffman. This letter is written to inform you that Ms. Hoffman's probate estate consists solely of a 2004 Chrysler Sebring 4 Door Sedan. Nloreover, the Executrix disputes the valiclity of your client's claim (i.e., she does not believe there was any such agreement between Ms. Hoffman and your client and disputes the facts as set forth in your letter of September 17). Sincerely, KEEFER WOOD ALLEN & R.auaT,, LLP Stephd'nie Kleinfelte~ SK/waw cc: Deborah C. Priest, Executrix ~XHl~fT $ ,,~ ~ ~ ~'c"^.~_~ -0701 Linden AVe ~ ~.N~~(~~( - _' _ '~.,~.I~ Mecba+ucsbury, PA 17055 [/ ~ LAST WILL AND TESTAMENT OF JANET E. HOFFMAN I, JANET E. HOFFMAN, a resident ofi the County of CUMBERLAND; Commonwealth of Pennsylvania, do make and declare this to be my Will, and 1 revoke all my prior Wills and Codicils. FIRST: Declaration Concernina Famiiy. _l declare that I am widowed and that I have no children now living, and that I have no other children living or deceased. The terms "child", "children" and "issue" shall include adop#ed children. 1 further declare it is my intention to dispose of all property 1 am entitled to dispose of by Will. SECOND: Nomination and Apoointment of Executor. 1 hereby nominate and appoint DEBOP.A PRIEST to be my Executor hereunder, to serve without bond. .In the event my nominee fails to become or at any time ceases to be the duly appointed and acting Executor hereunder, i nominate DAl/ID CHERRY as Executor, to serve without bond. The term "Executor " as used herein shall apply regardless of gender. THIRD: Last Illness and Funeral Expenses: Powers of Executor.. I direct my Executor to pay my last illness and funeral expenses. 1 direct my Executor to take all actions legally permissible to have the probate of my will done as simply and as free of court supervision as possible under the laws of the state having jurisdiction over this will, including filing a petition in the appropriate court for the independent administration of my estate. I hereby .grant. to my Executor all of the necessary powers to discharge my directions under this Will and the power to do all other acts which in -his judgment may be necessary or appropriate for the proper distribution of my estate and the pour over of my estate io the Trust. The foregoing powers, authority and discretion granted to my Executor are intended #o be in addition to the powers, authority and discretion vested in him by operation of law by virtue ~of his office, and .may be exercised as often as is deemed necessary or advisable, without application to or approval by any court in any jurisdiction. With respect to tax elections and exemptions, I have provided for such powers for the Trustee of the Trust. In the event that any tax law is interpreted to not allow the Trustee to exercise such powers, then the Executor is directed to follow the Trustee's directions with respect to such elections and exemptions. FOURTH: Debts. Taxes. and Administration Exaenses. I have provided for the payment of all my debts, expenses of administration of property wherever situated passing under this will or otherwise and estate, inheritance, transfer and succession taxes, that become due by reason of my death, under THE JANET E. HOFFMAN TRUST, (hereinafter "Trust") on the same date as the execution of this Will. if the Trust assets should be insufficient for these purposes, after the pour over, my Executor may elect to probate this Will and/or demand in a writing addressed to the Trustee of the Trust an amount necessary to pay all or part of these items, plus claims, pecuniary legacies, and family allowances by court order. ~ EXHIBIT 9-2 ~ ~ ~ ; __ F13=TH: DisQOSition of Residue of Estate. (1) All my personal and household effect were transferred to the Trust as a result of the Assignment of Personal Property to Trust signed in connection with the Trust. If there are any questions regarding the ownership or disposition of these assets or any other assets not listed therein, it is my desire that all my assets pour into the Trust. (2) Accordingly, i give, devise, and bequeath all the rest, residue, and remainder of my property of every kind and descr'sption (including lapsed legacies and devises), wherever situated and whether acquired before or after the execution of this Wi11, to the Trustee under the Trust executed by me on the same date of the execution of this Will. 1 direct my Executor to transfer over to the Trust ail of my right, title and interest i r~ all property that I own or that I might have an interest in. The property i=_ tc b2 tra;,cferred to tt; e Trust subject io ail liens and encumbrances, if any. The Trustee shall add the properly bequeathed and devised by this will to the corpus ofi the Trust and shall hold, administer and distribute said property in accordance with the provisions of the Trust, including any amendments thereto made before my death. (3) if for any reason the said Trust shall not be in existence at the time of my death or if for any reason a court of competent jurisdiction shall declare the foregoing testamentary disposition to the Trustee under said Trust as it exists at the time of my death to be invalid, then i give all of.my estate including the residue and remain der thereof to that person who would have been the Trustee under the Trust, as Trustee and to their substitutes and successors under the Trust, described herein above, to be held, managed, invested, and distributed by the Trustee upon the terms and conditions pertaining to the period beginning with the date of my death as are constituted in the Trust as at present constituted giving effect to amendments, if any, hereafter made and for that purpose 1 do hereby incorporate such Trust by reference in full in this my Will. S1XTH: Partial Invalidity. Should any part, clause, provision, or condition of this V1'ill be held •to be void, invalid, or inoperative, then 1 direct that such invalidity shalt not erect any other provision hereof, which sha91 be effective as though such invalid provisions had not been made. SEVEh1TH: Omitted Heirs; Will Contests. Except as otherwise specified in this Will, I have intentionally and with full knowiedce omitted to p,*cvide for my f;eirs at the i;;uc Gf my dear; . 1,-'any beneficiary under this Will or heir at law of mine or person claiming through any of them shall contest or otherwise challenge the validity of this `Will or attack any of 'sts provisions or the trust described in Paragraph FOURTH herein, directly or indirectly, any share or interest in my estate given to such person under this Will is hereby revoked, and such share or interest shall, be distributed in the same manner provided herein as if such person had predeceased me without issue. 9-3 ~~! 1n/f7"NESS WHEREOF, I, Jfi,NET E. rFMAN, sign,, a3, publish and d=clare this instrument as my Last Will and Testament this ~r day of d°( ~C9 ~/ ~ ~~`lr-~ ANET E. HO;`FMA estator The foregoing instrurent consisting of four (4) typewritten pages. was signed, sealed, published and declared by JANET E. HOFFMAN, the above-named Testator, to be his Last Will and Testament in our presence, all being present at the same time, and vye, at his request and in his presence and in the presence of each other, have subscribed our names as witnesses on the date above written. Witness ~~~~f?,O~ Signature ~ /Y Print Warne, «~~~ ~ ( ~r~l~e- Address Zv 3 (,~,~ J~~,~~ (~,« Witness ~ ~ r Signature "~ ~.__ Print name 1fu ~''~-J tr1 A`.~°~ ~, ~ .-~1i~1~ ~~- Address ~'~ /~-r ~: v' END OF WILL 9-4 coMMO~v~;=a~TH of P;•=~~al~sV~v~,~lA~cou~Tr of curvlB>=P! ADD, ss. 1, JANET E. HOFFMAN and rC~c~a~o~~(, j~«Sf~nd ~%:~~~n~ ~, 4}~,'+~~C~~,e Testator and the witnesses respectively, whose names are signed, to the attached or foregoing Instrument; being first duly sworn, do hereby declare to the undersigned authoriiy that the Testator, Janet E. Hoffman, signed and executed said instrument as his Last Will and Testament in the presence and hearing of the witnesses, and that he had signed willingly, and that he executed it as his free and voluntary act and deed for the purposes therein expressed, and that each of the witnesses of the request of the Testator, in the presence and hearing of the Testator and each other, signed the will as witness, and that to the best of his or her knowledge the Testator was at the time at least eighteen years of age, of sound mind and under no constraint, duress, Traud or undue influence. Subscribed, sworn to and acknowledged before me by the said JANET E. HOFFMAN, Testator, and subscri d and sworn to before me by the above-Warned witnesses, this ~ day of ~~ ~ : ~~-, N ota?~ri~ ~ '-^~ / M commission ex ire o Y P n 1 7i~"~`~~ ~_ COMMONWEALTH OF PENNSYLVA~!!A Notarial Seal COMMONWEALTH OF PENNSYLVAN~fA Jeffery 4V. Leighton, Notary Pubic Notarial Seal Marple 7wp., Delaware County Jeffery W. Leighton, Notary Public ~"ommission Expires December 24, 2006 Marple Tevp., Delaware County My Commission Expires December 24, 2006 9-5 ~ ~ sl ~ 1 estator _ ,9 ~~ ._ --, , SETTLEMENT AGREEMENT AND GENERAL RELEASE For the sole consideration of Twenty thousand dollars and no cents (520,000.00), the receipt and sufficiency whereof is hereby acknowledged, Doris Foltz, on her own behalf and on behalf of her heirs, executors and assigns (hereinafter, "Foltz', hereby releases and forever discharges The Estate of Janet E. Hoffman, The Janet E. Hoffman Trust, Deborah Priest as Executrix of the Estate of Janet E. Hoffman, Deborah Priest as Trustee of The Janet E. Hoffman Trust, and Deborah Priest, individually and in any other actual or alleged fiduciary capacity, together with its or her respective heirs, executors, administrators; attorneys, agents, successors and assigns, and all other persons, firms, corporations, or other entity liable or who might be liable, jointly and severally (collectively referred to herein as the "R.eleased Parties"), of and from any and all claims, losses, demands, damages, actions, causes of action, or suits of any kind or nature whatsoever, known of unlrnown, regarding, relating to, or arising out o£ (i) any and all alleged contracts -oral, written or implied -and writings between Doris Foltz and Janet E. Hoflinan; (ii) any and all alleged representations or misrepresentations to Doris Foltz by Janet E. Hoffman; (iii) any and all alleged services performed by Doris Foltz for or on behalf of 3anet E. Hoffrnan; (iv) any and all alleged acceptances of services by Janet E. Hoffman• from Doris Foltz; (v) any and all alleged benefits conferred by Doris Foltz on Janet E. Hoffinan; (vi) any actions or failures to act of any nature by Janet E, Hoffman; (vii) any denial of or refusal to pay claims asserted by. Doris Foltz; and (viii) alI matters xaised or which could have been raised in a Complaint filed in the Court of Common Pleas of Cumberland, County, Pennsylvania at No. 10-7032 Civil Term (the "Lawsuit"). Foltz hereby represents and states that the ten~ns of this Settlement Agreement and General Release have been completely read and are fully understood by her, and are voluntarily accepted for the purpose of making a full and final compromise and settlement of any and all claims, disputed or otherwise, known or unknown, on account of all of the matters described above, and for the expressed purpose of precluding forever any further or additional claims arising out of the matters described above. This is the settlement of disputed claims. The Settlement Agreement and General Release shall not be construed as an admission of liability by any persoa or party. It is understood and agreed that the payment of the said sum by and on behalf of the Released Parties is expressly conditioned on the settlement and the prompt discontinuance with prejudice of the Lawsuit, with eachparty to pay her or its own costs. ,Foltz agrees to cause her legal counsel to provide stamped-in copies of the discontinuance papers to counsel for Deborah Priest. It is expressly understood and intended by Foltz that as a consequence of dais Settlement Agreement and General Release, the Released Parties shall in no event be required to make any further payment to her or to any other person or entity on account of the matters described herein, and Foltz hereby covenants to do all things necessary to accomplish the intention expressed herein. The undersigned further represents and warrants that no other person or entity has or has had any claims, interests, or rights in or to the claims that were or could have been asserted against the Released Parties, including but not limited to all actual and potential. claims .~ ,, .. ,.~ in the Lawsuit; the undersigned has the sole and exclusive right to settle the claims asserted in the Lawsuit; the undersigned has not sold, conveyed, signed, pledged, hypothecated, or otherwise transferred any claims, interests or rights in the claims or rights that were or could have been asserted against the Released Parties. It is understood and agreed that this is a complete, full and final Settlement Agreement and General Release and there are no written or oral understandings or agreements directly or indirectly connected with this Settlement Agreement and General Release which are not set forth herein. This Settlement Agreement and General Release shall be construed in accordance with the laws of the Commonwealth of Pennsylvania. The undersigned further directs that a settlement check be issued as follows: A check or draft in the amount of Twenty thousand dollars ($20,000.00) made payable to "Doris Foltz and Hilary P. Vesell, her attorney." Foltz hereby declazes that she fully understands the terms of this Settlement Agreement and General Release, that the amount stated herein is the sole consideration for this agreement, that she has reviewed this Settlement Agreement and General Release with her legal counsel, av*d has voluntarily accepted the said sum for the purpose of making a full and final compromise and settlement of disputed claims on the terms stated herein. In witness whereof, and intending to be legally bound hereby, the undersigned has set her hand and seal on the date set forth below. Witness CAMMQ ~ Kathleen Susan May, Notary py(Z~IC Lower Aaen T'wP•. Cumberland CAUntY Gmardaabn ExPkas OCL 7 ?AiR Member. PdmevWanla gssodatlon Notaries Doris Foltz Date: "\ •~~ •~.~~~,c JANET E HOFFMAN TRT 1031 DEBORAH PRIEST TTEE "~ P.O. SOX 109 66.1273/313 ' ' YEApERTOWN, PA 17099 ~ tt2 __. ~ r i' '' jj Pay to the~nric Yhlri nvr .l 7~t~i r Order of ~~.IT ~' t llh~ V ~ $0'l0 000, D(Y _ ~ f(j~1 ~~ ~,()Q1~1~ ht ~.Y... Dollars 8 ~~" , • ..`. ~PIVCBANK 3RiCB~ok NA. 090 Cmvd P A // ~ /~,~ ~E tl-~ ~, /•M ~ ~ ~ ' ~ •~ ~r ,~ ~~y~ L P v170n l 7• For e ~:03i3i2738~: 500515i505~~' i03i -~ G~2~1~z ~~.: ~~' ~(~A. ~. © ~• ~ ~ ~- r.. a N 0 o c~ .- o• . ~~ ~ •~ o Z ~^ c7 0 U ~ ~ p O ~ a ~ ~~ ~' ~ U ~ ~a ~~~ ~a ~~ m ~ mo "' c I,S O ~~ z o~a ,~ ~ ~ ~~?~ ~a ° a ~ V~ ~ PG O U O 0 .o ti M1 R' Law Offices of SAIDIS, SULLIVAN & ROGERS A PROFESSIONAL CORPORATION ROBERT C. SAIDIS DANIEL L. SULLIVAN ELYSE E. ROGERS JOHN A. FEICHTEL DEAN E. REYNOSA TODD F. TRUNTZ MARYLOU MATAS SEAN M. SHULTZ ROBERT B. HAMILTON HANNAH WHITE-GIBBON 635 NORTH 12m STREET, SUITE 400 LEMOYNE, PENNSYLVANIA 17043 TELEPHONE: (717) 612-5800 - FACSIMILIE (717) 612-5805 EMAIL: attorney@ssr-attorneys com www.ssr-attorneys.com January 28, 2013 CARLISLE OFFICE: 26 WFST HIGH STREET CARLISLE, PA 17013 TELEPHONE: (717)243-6222 FACSIMILE: (717)243-6486 Of Counsel JOHN E. SLIKE STEPHEN L. GROSE REPLY TO LEMOYNE 717-612-5801 eroeersCassr-attornevs.com Register of Wills of Cumberland County One Courthouse Square Carlisle, PA 17013 Re: Estate of Janet E. Hoffman File No: 2010-00541 Dear 1Vladam: n ~~, W ~~ ~ ~ C O . ~ -I7 . =~ A ~ ~ msn ~a~ tv --ice r+yrn n z ~ cv :cr c~ ~~~ ~~ c-~o~~ ~~~ ~ 1 `~s~ ~ v' n ~--' c,.a ~ Enclosed for filing with your office is an original and one copy of a Supplemental Pennsylvania Inheritance Tax Return for the above-referenced estate. Also enclosed is our check in the amount of $15 representing payment of your filing fee. Please time stamp and return the enclosed copy of this letter acknowledging receipt of the supplemental return. If you have any questions or require additional information, please do not hesitate to contact me. Sincerely yours, Elyse E. Roger ~ cjr Enclosures cc: Deborah C. Priest