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Home My WebLink About04-1007 Register of Wills of CumberlanCOunty, Pennsylvania PETITION FOR GRANT OF LETTERS Estateof Dorothy H. Mukalian NO, Z-!~Oz{-IO~]q also known as -': , Deceased Social Security No.~-177-26,-9542 (COMPLETE "A" OR "B" BELOW:) [~ A. Probate and Grant of Letters and aver that Petitioner(s) is/~ the execut O¥ named in the Last W of the Decedent, dated August 4~ 1997 and codicil(s) dated ' Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the docume its offered for probate; was not the victim of a killing and was never adjudicated incompetent: B. Grant of Letters of Administration Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the followi~ g spouse (if any) and heirs: Name Relation,hip Residence J (COMPLETE IN ALL CASES:) Attach additional heetsif necessary. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family o' pnncipal residence at 33 Tuscany Ct..Camo Hill Decedent, then 70 years of age, died September 22~ ,2004, at Hospice Residence~ Harris>urg,PA Decedent at death owned property with estimated values as follows: (If domiciled in PA) All personal property .............................. $ 9500. OD (If nor domiciled in PA) Personal property in Pennsylvania ...................... $ {if not domiciled in PA) Personal property in County .......................... $ Va[ue of real estate in Pennsylvania ............................................... $ 2OO00.00 Total .............................................................. $ ~)UU . UU 53 Tuscany Ct., Camp Hill,PA 17011 Oath of Personal Representative Commonwealth of Pennsylvania County of The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the D ."cedent, Petitioner(s) will well and truly administer the estate according to law. Sworn to and affirmed and subscribed ~'~-- A ' ~ ..~q-~ Robert D. Mukalian, Sr. before me this day of DECREE OF REGISTER Estateof bC~.C~-~'i "-t ~. ~/~LX~'-ALI/J~I",J{ Deceased No.' also known as Social Security No: A-177-?~-~4~ Date of Death: ~pr~mb~r 79. 2004 AND NOW, ~ovembe~ 5~ 2004 20 ,in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters ~ Testamentary ~ of Administration are hereby granted to Ro~t ~_ in the above estate and that the instrument(s), if any, dated August 4, 1997 described in the Petition be admitted to probate and filed of record as the last Will of D(cedent. FEES /~ ~ ~ , Renunciation $ Affidavit { ) ................. Codicil .......................... Jordan D. Cunn~ngham JCPFee ........................ $ i~,~O Attorney: Inventory & Tax Forms... $ I.D. No: 23144 Other ............................ $ Address: 2320 ~. Second ~a~[Lsbu~g, Pa 17~10 TOTAL ................ $ ~C~.0~) Telephone: (717) 238-6570 DATE FILED: HOULD READ AS FOLLO o: GERTIFIGATE OF DEATH ~ ~rothy R. Hukalian ~ Septen~r 22~200~ .~ Dauphin ,~ Susquehanna 2~ ~.~rolyn Croxton Slane Residence ~ .. Sect. iry .~ F~ck Steam Clear s ~ 12°'=~ ..... Mukalian ~, Ralph Jamgochian ~,. Pearl Markarian ~,oo~' Ro~rto~ ~s~os~Mu~lian ~ 53 Tuscany Ct Camp Hill~ Pa 17011 1~1~ LAST WILL i~ND TESTAMENT OF DOROTHY R. MUKALIAN I, DOROTHY R. MUKALIAN, of Camp Hill, Cumber land Couut~, Commonwealth of Pennsylvania, which I declare to be my domicile , do hereby make, publish, and declare this to be my LAST WILL AND revoking all Wills and Codicils at any ~ime TESTAMENT, hereby heretofore made by me. FIRST: IDENTIFICATION OF FAMILY. I declare that I am married to ROBERT D. MUKALIAN, SR. and that there are two (2) ~childre~ of this marriage whose names are: DENISE P. THOMPSON and ROBER~ D. MUKALIAN, JR.. As used in this Will, the terms "my spouse" or "my husband" shall mean only ROBERT D. MUKALIAN, SR.. As used in ~his Will, the term "my children" refers to all my natural children. I As used in this Will, the term "issue" refers to all lineal descendants of the indicated person of all generations, with the relationship of parent and child at each generation determine~ by the definition of "children" set forth in this paragraph. SECOND: PAYMENT OF BURIAL EXPENSES AND DEBTS. I authoriz, my executor to pay all the expenses of (1) a funeral or memoi?ial service; (2) the interment of my remains, including costs f a gravesite, if necessary; and (3) the installation and inscription of a suitable marker at, and perpetual care of, the gravesite I further direct my executor to pay all of my lawful debts tha my executor in his or her sole discretion may allow as claims against my estate. THIRD: DISPOSITION OF TANGIBLE PER$ONhL PROPERTY. I give ~all of the tangible personal property (except cash on hand), including, but not limited to, personal effects, automobiles, furnitqre, furnishings, household goods, clothing, and jewelry owned by ma at the time of my death, and not otherwise disposed of herein, tc~ my Husband, or if he shall fail to survive me, and any child of ~ine survives me, I direct my executor to divide my tangible persc~nal property into two parts. The first part shall contain all i~ems that my executor determines, after consulting with my children,i to be of no present or future value or use to my children. The sedond part shall contain the balance of the property. My executor s~all dispose of the first part by sale, abandonment, destruction,! or gift to any charity or person. The proceeds of any sale shali be added to my residuary estate. All property in the second pa~t I give to my children, in substantially equal shares, to be div~ded~ among them as they shall agree. If no appointment is reached within sixty (60) days after my death, all property in the se~ond part shall be divided among all of my children in such manner a~ my executor shall direct. The decision of my executor shalli be conclusive and binding on all persons interested in my estate I direct that any expenses incurred in obtaining possess on, appraising, safeguarding, delivering, or selling such propert! be paid from my estate as an administration expense. 2 FOURTH: SPECIFIC DEVISES OF PERSONAL PROPERTY. Notwithstanding the above, I hereby give and bequeath all of my personal jewelry to my daughter, DENISE P. THOMPSON. FIFTH: SPECIFIC DEVISE TO GRANDCHILDREN. If my Husband ~oes not survive me, I give the sum of One Hundred Thousand Dollars ($100,000) to be held IN TRUST for the benefit of the childre~ of my children then living, my grandchildren, in the following manDer: each grandchild's share to be placed in a separate trust shal~ be calculated as if the trust amount was to be divided equally a~ong my children and then pass to their children then living,il my grandchildren, per stirpes. For example, if my daughter hasl one child and my son has no children, then my daughter's child w~uld receive IN TRUST the entire $100,000. However, if my son hasI two children and my daughter has one child, then my son's children would each receive $25,000 and my daughter's child would receive $50,000 IN TRUST. Said trusts shall be administered i and distributed in accordance with Article "SEVENTH", Paragraph Bi set forth below. SIXTH: DISPOSITION OF RESIDUARY ESTATE. A. D~Sposition to SPOUSe. All of the rest, residu~ and remainder of the property that I own at the time of my death, both real and personal, and of every kind and description, wheriever situated, to which I may be legally or equitably entitled ati the time of my death (my "residuary estate") , I give outrighti and absolutely to my spouse, if he survives me. 3 B. Possible Disclaimer Trusts. If my spouse surv ves me but validly disclaims a portion or all of the estate to w~ich she is entitled under this Article, I give such disclaimed portion of my estate, in trust to the trustee named in Article "SEVENTEENTH" below, to take possession, control, and managemen~ of the disclaimed property, to invest and reinvest it, to collectland receive any income and, after deducting all proper expenses ofithe trust and to dispose of the net income and the principall as follows: 1. Unified Credit Trust. For this Unified Cr,~dit Trust, I give to my trustee the largest amount that can pass ~ree of federal estate tax by reason of the unified credit, the s:ate death tax credit and any other estate tax credits allowed by the Internal Revenue Code; provided, however, that (1) the state d~ath tax credit shall be taken into account only to the extent tha it does not result in an increase in state death taxes which w~uld otherwise be payable; (2) the sum disposed of by this Article s all be reduced by the value of property which passes outside the t~rms of this Will or which passes under other Articles of this Will!and which does not qualify for the estate tax charitable or marital deductions; and (3) the sum disposed of by this Article shal be reduced by charges against the principal of my estate which do not qualify as federal estate tax deductions. In making the computations necessary to determine the amount of this pecuniary bequest, valuations and credit amounts as finally determined for 4 shc\mukaldor.wil April 8~1997 federal estate tax purposes shall control. I direct my truste~ to hold, administer and distribute the trust as follows: a. During the lifetime of my spouse, my trustee shall pay to or for the benefit of my spouse, in quart,~rly or more frequent installments, all of the net income of the tr~sto b. During the lifetime of my spouse my trustee, in its sole and absolute discretion, may also pay t~ or for the benefit of my spouse such portions of the principal of the trust as my trustee deems advisable to liberally provide fo~ my spouse's health, support and maintenance after taking into acc~unt her other resources. c. During the lifetime of my spouse, my trustee, in its sole and absolute discretion, may also pay t~ or apply for the benefit of any child or children of mine ?uch portions of the principal of the trust as my trustee d~ems advisable to liberally provide for such child or children's hea$th, support, maintenance and education (including higher and spe ial education); provided, however that no such principal invasion , shall be made for the benefit of any child or children of Line until my spouse's health, support and maintenance shall first ~ave been adequately provided for. d. My Husband is authorized, at any time and from time to time, upon written notice delivered to my trustee to withdraw from trust principal an amount or amounts not to exc,_~ed, in the aggregate, five thousand dollars ($5,000.00) per yea~ or 5 shc\mukaidor.wil April 8,1997 five percent (5%) of the principal market value of the trust per year, whichever is greater, as determined on the last day of the calendar year during which such withdrawal is made. The righ% of withdrawal shall be non-cumulative. e. Upon the death of my Husband, my trustee shall divide the remaining trust principal into as many share: as shall provide one (1) share for each child of mine then living!and one (1) share for each predeceased child of mine who is survive~ by a child or children (my "grandchild" or "grandchildren") then living. (1) My trustee shall distribute the equal share of each child of mine then living to that child, provided, however, that if DENISE P. THOMPSON shall then be u~der the age of thirty-eight (38) or ROBERT D. MUKALIAN, JR. shall ~hen be under the age of forty (40), my trustee shall hold that child's share in a separate trust for the benefit of that child, t~ be administered and distributed as provided in Article "SEVENTH", Paragraph "A" of this Will. (2) My trustee shall hold the equal share of each deceased child of mine, who leaves a childi or children (my "grandchild" or "grandchildren") then living, in separate trusts fo'r the benefit of each grandchild, to ~. be administered and distributed as provided in Article "SEVENTH", Paragraph "B" of the Will. 6 shc\mukaldc£.wil April 8,1997 C. Disposition Where Spouse Does Not Survive. If my Husband does not survive me, I leave all of the rest, residue, and remainder of the property that I own at the time of my death, both real and personal, and of every kind and description, wherever situate, to which I may be legally or equitably entitled at:the time of my death (my "residuary estate") in equal shares tO my children who survive me. In the event that DENISE P. THOMPSON shall then be under the age of thirty-eight (38) or ROBERT D. MUKALIAN, JR. shall then be under the age of forty (40), then that child's share shall be given IN TRUST to be administered ~and distributed as provided in Article "SEVENTH", Paragraph "A" of this Will. PROVIDED THAT, if any of my children shall predecease me leaving issue who survive me, then I leave the share of that deceased child to his or her issue, who survives me, per stirpes; and PROVIDED FURTHER THAT, if all of my children shall predecease me or none leave issue who survive me, then I leave the remainder of my estate to my heirs in equal shares, per stirpes. In the event any issue of my children who are entitled to a share is under the age of thirty (30), his or her share shall be held IN TRUST to be administered and distributed as provided in Article "SEVENTH", Paragraph "B" of this Will. SEVENTH: TRUSTS FOR CHILDREN AND GRANDCHILDREN. If my trustee shall receive any amount on behalf of a child of mine, or on behalf of the child of a deceased child of mine, pursuant to the provisions of this ~ill~ I direct that: 7 shc\mukaloor.wil April 8,1997 A. Separate Trusts for children. With respect to any amount received in trust on behalf of a child of mine, my trustee shall hold the amount received in trust, and shall administer and distribute that child's trust in the following manner: 1. Until DENISE P. THOMPSON reaches the age of thirty-eight (38) or ROBERT D. MUKALIAN, JR. reaches the age of forty (40), my trustee shall pay to or apply for the benefit of that child all of the net income of his or her respective trust in quarterly or more frequent installments. 2. I authorize my trustee to pay or apply principal of the trust, at any time, to or for the benefit of my child, even to the point of exhausting trust principal, in Such amounts as my trustee, in its absolute discretion, deems necessary or advisable to provide for the support, maintenance, and health of my child. For example, but not by way of limitation, my trustee may pay or apply trust principal, in my trustee's absolute discretion, for expenses customarily related to assist in purchasing a primary residence, to assist in purchasing a business, or to assist in entering a trade or profession. In determining the amount of principal to be disbursed, my trustee shall take ~nto consideration any other resources available to my child. 3. Upon DENISE P. THOMPSON reaching age thitty- three (33) or ROBERT D. MUKALIAN, JR. reaching age thirty-five (35) , my trustee shall distribute one-half (~) of that child's trust to that child. 8 shc\muka2dor.wii April 8,1997 4. Upon DENISE P. THOMPSON reaching age thirty- eight (38) or ROBERT D. MUKALIAN, JR. reaching age forty (40)i my child's respective trust shall terminate and my trustee shall distribute to my child all of the trust assets remaining on hand. 5. If DENISE P. THOMPSON dies before reaching age thirty-eight (38) or ROBERT D. MUKALIAN, JR. dies before reacSing age forty (40), survived by a child or children (my "grandchild" or "grandchildren"), my trustee shall divide the trust principal into separate trusts for the benefit of each child of my deceased child then living and shall administer and distribute that trust in the manner provided in Paragraph "B" of this Article. 6. If DENISE P. THOMPSON dies before reaching age thirty-eight (38) or ROBERT D. MUKALIAN, JR. dies before reaching age forty (40), and is not survived by a child or children (my "grandchild" or "grandchildren"), my trustee shall distribute the trust to my then living heirs per stirpes. B. Separate Trusts for Grandchildren. With respect to any amount received in trust on behalf of a child of a deceased child of mine under the provisions of this Will my trustee shall hold the amount received in a separate trust, and shall administer and distribute that grandchild's share in the following manner: 1. Until that grandchild reaches the age of twenty-five (25), my trustee shall pay to or apply for the benefit of that grandchild so much of the net income of the trust aS my trustee shall deem necessary or advisable to provide for that 9 grandchild's support, maintenance, health and education (including higher or special education) . My trustee shall accumulate any income not so distributed and shall add the same to principal annually. 2. After that grandchild reaches the age of twenty- five (25) and until that grandchild reaches the age of twenty- eight(28), my trustee shall pay to or apply for the benefit of that grandchild all of the net income of the trust in quarterly or more frequent installments. 3. I authorize my trustee to pay or apply principal of the trust, at any time, to or for the benefit of that grandchild, even to the point of exhausting trust principal, in such amounts as my trustee, in its absolute discretion, deems necessary or advisable to provide for the support, maintenance, health and education (including higher and special education) of that grandchild. For example, but not by way of limitation, my trustee may pay or apply trust principal, in my trustee's absolute discretion, for expenses customarily related to obtaining an education at any academic level, for wedding expenses for that grandchild, to assist that grandchild in purchasing a primary residence, to assist that grandchild in purchasing a businessi or to assist that grandchild in entering a trade or profession. In determining the amount of principal to be disbursed, my trustee shall take into consideration any other resources available to Chat grandchild. 10 shc\mukaldor.wil April 8,1997 4. When that grandchild reaches age thirty ($0), the trust shall terminate and my trustee shall distribute to that grandchild all of the trust assets remaining on hand. 5. If that grandchild dies before reaching age of thirty (30) , my trustee shall distribute the trust to the grandchild's then living heirs, per stirpes. EIGHTH: TRUSTEES' JUDGMENT FINAL. The judgment of the trustee as to the amount of payments or applications of principal or income pursuant to this Paragraph shall be final and conclusive on all persons interested, or who may become interested, in the trust estate. On making any payments or applications of principal, the trustee shall be fully released and discharged from all further liability or accountability. By way of explanation and example and not by way of limitation, the trustee's power and authority to make discretionary payments may include expenditures for basic maintenance and support; elementary or secondary education; post-secondary technical or vocational training; college, postgraduate, and professional study; and assistance in connection with marriage, acquisition and furnishing of a home, and commencing a business or profession. These payments may be made as the trustee thanks suitable for each trust beneficiary, in light of the needs, aptitude, and separate estate of the trust beneficiary and the value and expected duration of the trust from which the payments are to be made. 11 NINTH: SPENDTHRIFT PROVISIONS. No beneficiary of this trust shall have any right or power to sell, assign, convey, mortgage, pledge, anticipate, hypothecate, or otherwise dispose of any right, title, or interest that the beneficiary may acquire in the income or principal of the trust estate until the income or principal has actually been paid over to the beneficiary by the trustee. Nor shall the income or principal of the trust estate, or any ~rtcf it, or any interest of any beneficiary under this Will be liable for, or to any extent subject to, any debts of any kind or nature incurred or contracted by any beneficiary, either before or after my death. Any right granted to a beneficiary to receive or withdraw assets of the trust estate, either principal er income, for the beneficiary's own use and benefit shall not be available for the satisfaction of any claims of the creditors of the beneficiary. Any right of receipt or withdrawal shall be suspended and may not be exercised by any beneficiary on the filing of a proceeding in bankruptcy in which the beneficiary is debtor. The suspension shall be continued during bankruptcy proceedings and shall be restored only after the entry of a final order~ of discharge of the beneficiary as debtor. TENTH: RULE AGAINST PERPETUITIES. Notwithstanding anything in this Will to the contrary, I direct that no trust created hereunder shall continue for a period longer than permissible under~ my domiciliary state's Rule Against Perpetuities, and upon the expiration of such period, each such trust shall terminate and the 12 assets thereof shall be distributed outright to those persons ~hen in being who would be entitled to receive the trust principal from that trust at the time of the termination specified. ELEVENTH: JOINING OF TRUSTS. If at the termination of any trust created under this Will any part of the trust principal iS to be distributed to a person who shall then be the beneficiary of any other trust created under this Will, I direct that such person's part of the trust principal be added to his or her trust, to be administered and distributed as an integral part thereof. TWELFTH: POWERS OF ADMINISTRATION. I confer upon my executors and upon any trustee serving under this Will all powers granted to fiduciaries under the laws of the Commonwealth of Pennsylvania, whether my estate is administered in the Commonwealth of Pennsylvania or elsewhere. In addition to the powers granted by law, I authorize my executors or other legal representatives of my estate and any trustee serving under this Will: A. To accept additions to my estate or to any t~ust under my Will from any source. B. To acquire the remaining undivided interest in property of my estate or trust in which my executor or trustee~ in fiduciary capacity, holds an undivided interest. C. To invest and reinvest the assets of my estat~ or any trusts created under this Will in securities or in real or personal property, whether within or outside of Pennsylvania or the 13 United States, without the need for diversification as to kind or amount and without being limited to investments authorized by law for fiduciaries. More specifically, but not by way of limitation I authorize and empower such executors or trustee to: 1. Invest in discretionary common trust funds mutual funds, investment trusts, unsecured obligations, stocks bonds, and real estate. 2. Retain as long as such executors or trustee deem proper any real or personal property or any stocks, bonds, notes or other securities (including securities issued by my corporate fiduciary) which I own at my death or which are subsequently acquired. D. To effect and keep in force fire, rent, title, liability, casualty or other insurance to protect the property of the estate or trust and to protect the fiduciary. E. With respect to any property, real or personal, or any estate therein owned by my estate or trust, except where such property or any estate therein is specifically disposed of: -~ 1. To take possession of, collect the rents from ~ and manage the same. ~ 2. To sell the same at public or private sale, and ~ ~O~ upon such terms and conditions, including credit, as to my I~.'' fiduciary shall seem advisable. 14 shc\mukaldo£.wil April 8,1997 3. To lease, mortgage, partition, or subdivide the same, even where the terms of such lease or mortgage shall extend beyond the administration of my estate or the term of any trust. 4. To abandon property which does not have sufficient economic value, in my executors' or my trustee's judgment, to make it worth protecting. 5. To repair or improve the same. 6. To grant options for the sale of same for a period not exceeding six (6) months. F. With respect to any mortgage held by the estate or trust, to continue the same upon and after maturity, with or without renewal extension, upon such terms as the fiduciary deems advisable, or to foreclose, as an incident to collection of any bond or note, any mortgage securing such bond or note, and to purchase the mortgaged property or acquire the property by deed from the mortgagor in lieu of foreclosure. G. To employ any bank or trust company incorporated in the state of my domicile, any national bank located in the state of my domicile or any private banker duly authorized to engage in business in the state of my domicile as custodian of any stoc~ or other securities held as fiduciary, and the cost thereof, excep~ in the case of a corporate fiduciary, shall be a charge upon the estate or trust. H. To cause any stock or other securities to be registered and held in the name of a nominee. 15 I. In the case of the survivor of two or more fiduciaries, to continue to administer the property of the estate or trust without the appointment of a successor fiduciary. J. As substitute or successor fiduciary, to succeed to all of the powers, duties and discretion of the original fiduciary, with respect to the estate or trust, as were given to the original fiduciary. K. To contest, compromise or otherwise settle any claim in favor of the estate, trust or fiduciary or in favor of third persons and against the estate, trust or fiduciary, or to submit the same to arbitration, without judicial approval. L. With respect to any shares of stock or other securities owned by my executors or by any trustee: 1. To vote or refrain from voting, in person o~ by proxy, discretionary or otherwise, such shares of stock or o~her securities. 2. To pay calls, assessments and any other Sums chargeable or accruing against or on account of shares of stock, bonds, debentures or other corporate securities, whenever Such payments may be legally enforceable against the fiduciary or any property of the estate or trust or the fiduciary deems payment expedient and for the best interests of the estate or trust. 3. To sell or exercise stock subscription or conversion rights, participate in foreclosures, reorganizations, 16 consolidations, mergers, or liquidations and to consent to corporate sales, leases and encumbrances. M. To execute and deliver agreements, assignments, bills of sale, contracts, deeds, notes, receipts and any other instruments necessary or appropriate for the administration of the estate or trust. N. In the case of a trustee, to hold the property of two or more trusts or parts of such trusts created by the same instrument as an undivided whole without separation as between such trusts or parts, provided that such separate trusts or parts shall have undivided interests and provided further that no such holding shall defer the vesting of any estate in possession or otherwise. O. To make distribution in cash, in kind valued at fair market value of the property at the date of distribution, or partly in each, without being required to make pro rata distributions of such property. P. To pay all reasonable and proper expenses of administration from the property of the estate or trust, including any reasonable counsel fees which the fiduciary may incur. Q. To employ and remunerate agents to perform necessary services for the estate or for any trust created thereunder such as, but not limited to, accountants, attorneys, investment advisors, actuaries, appraisers and custodians. 17 R. To borrow in the name of my estate or trusts from themselves or others and secure such loans by mortgage, note, or pledge, at prevailing rates of interest. S. With regard to any business enterprise which I may own or possess an interest in at the time of my death, whether incorporated, unincorporated, or operated as a sole proprietorship or partnership: 1. To retain all or any portion of the business and continue to operate the same for so long as my executors or trustee shall deem advisable; 2. To sell all or any portion of the business, at such time and on such terms and conditions (including credit), as my executors and trustee shall deem advisable. My executors and trustee may sell the business to any person, including a person interested in my estate or a fiduciary serving hereunder. 3. To control, direct or manage the business; Vote any corporate shares; select, hire and compensate, or discharge employees, directors and officers of the business; serve on the board of directors of the business; retain and compensate experts to advise my executors or trustee concerning the management or disposition of the business; 4. To recapitalize or reorganize the business; invest additional sums of money in the business; 18 5. To participate in or consent to any merger, consolidation, reorganization, dissolution or liquidation of the bus iness; 6. To account for the business as an entity separate from my estate or trust. In this regard, my executors or trustee shall be authorized to retain earnings in the business in conformity with sound business practice. 7. I exonerate my executors and my trustee from liability for any loss resulting from the retention and/or operation of any business enterprise unless such loss shall result from the executor's or trustee's gross negligence or willful misconduct. T. To claim administrative expenses of my estate either as income tax deductions or as estate tax deductions, in my executor's sole discretion, without regard to whether such expenses are payable from income or principal, and without the necessity of making adjustments or reimbursements between principal and income or among the property interests of the various beneficiaries of my estate. I exonerate my executors from any liability arising from the claim of a beneficiary of my estate whose entitlement under the terms of my Will has been diminished by my executors' elections. U. To execute, file and deliver proofs of claim or receipts required to collect all policies of life insurance on my life which name my estate or any trust created hereunder as beneficiary; elect any optional modes of settlement available under 19 such policies; receive, administer and distribute the proceeds of such policies in accordance with the dispositive provisions of this Will. The receipt of my executor or my trustee shall constitute full acquittance to any insurance company for policy proceeds paid. V. To terminate and distribute outright to the income beneficiaries thereof the assets of any trust which, in the opinion of my trustee, has become so small that it is uneconomic and not in the best interests of the trust beneficiary or beneficiaries to continue. W. To allocate, in their sole and absolute discretion, any amount of the exemption from generation skipping taxes allowed under Internal Revenue Code, Section 2631(a), to property of which I am the transferor, including property transferred during my lifetime to which no allocation has previously been made, without the necessity of making adjustment or reimbursement to any person or trust as a result of such allocation. X. To combine trusts having substantially identical terms and with the same beneficiary or beneficiaries, whether created under the terms of my Will or my spouse's to be administered and distributed as a single trust. Y. To join with my surviving spouse or the executo~ of my Will in the execution and filing of: 1. A joint income tax return for any period prior to my death for which I have not filed a return and to agree as to the apportionment of any joint tax liability. 20 shc\muka] dor.wil April 8,1997 2. A gift tax return on gifts made by my surviving spouse and to consent to treat such gifts as being made one-half (%) by me, for any period prior to my death. THIRTEENTH: DISTRIBUTION TO MINORS. Except as otherwise provided herein, if any of my Estate principal or income shall vest in absolute ownership in a minor, my executor shall have the authority, in my executor's discretion, and without court authorization, to: A. Hold and manage the property and defer payment or distribution of all or a part of the property to that minor until that minor reaches the age of eighteen (18) years. My executor~ in administering this property, shall have all of the authority granted to fiduciaries under Pennsylvania law, and under the provisions of the previous Article of this Will. B. Distribute part or all of the minor's property to a custodian for the minor under the Uniform Gifts To Minors Act or the Uniform Transfers To Minors Act of the jurisdiction where the minor resides. C. Select a custodian for the minor under the Uniform Gifts To Minors Act or under the Uniform Transfers To Minors Act of the jurisdiction where the minor resides without court order. My executor may select any fiduciary named in this Will as Such custodian without conflict of interest. D. Distribute or pay part or all of the minor's property to the minor's legal guardian, to the adult person or 21 shc\muka]dor.wil April 8,1997 persons with whom the minor resides, to the minor personally, to the trustee of any trust created for the sole benefit of the minor, or to the administrator or executor of the minor's estate. E. Apply part or all of the minor's property for the minor's health, education, maintenance, support or welfare. My executor shall be entitled to be paid at the same rate as testamentary trustees under the state law of my domicile for the holding and managing of property pursuant to this Article of my Will. My executor shall account in the same manner as trustees and shall not be required to render or file annual accountings with respect to the properties so held and administered for the minor. Nothing contained in this Article shall operate to suspend the absolute vesting of the share of any minor beneficiary of my estate. FOURTEENTH: PAYMENT OF DEATH TAXES. If my Husband shall survive me and or validly disclaim a portion or all of my estate, I direct that all estate, inheritance, succession, transfer or other death taxes assessed by any taxing authority, whether foreign or domestic, in respect of all property taxable by reason of my death or by reason of the inclusion of such property in my gross estate for estate tax purposes, be paid, without apportionment, first from that part of my estate which passes under Article "SIXTH" of this Will as follows: A. To the extent that the part of my estate passing under the Unified Credit Trust in Article "SIXTH" shall not be 22 shc\muka]dor.wil April 8,1997 sufficient to pay such taxes, I direct that the balance of Such taxes shall be paid from my residuary estate, without apportionment. B. If my Husband shall not survive me, I direct that all such taxes shall be paid from my residuary estate without apport i onment. C. However, the aforesaid notwithstanding, if, at the time of my death, I am the beneficiary of a qualified terminable interest property (QTIP) trust, and the principal of that trust is includible in my gross estate for tax purposes, it is my direction, pursuant to the provisions of Internal Revenue Code, Section 2207A, that my executor or the trustee of such trust withhold from the shares of the remaindermen of such trust an amount by which the estate tax in my estate exceeds the amount of the estate tax which would have been payable had the trust property not been included in my estate for tax purposes. FIFTEENTH: PRESUMPTION IN CASE OF SIMULTANEOUS DEATH. A. PresumDtlon as to Survival. For the purposes of this Will, in determining whether a person has survived me or another person (1) my spouse shall be deemed to have predeceased me (subject to paragraph B of this Article) unless it unmistakably appears by proof that he survived me; and (2) in all other cases, a person shall not be deemed to have survived me or another person if he or she dies within thirty days of my death or of the death of the other person. 23 B. Presumption as to Disclaimer. If my spouse does not actually predecease me but is deemed to predecease me under paragraph A of this Article, and if the property passing to me under Article "SIXTH" shall result in any federal estate tax liability in my estate, then Article "SIXTH" shall be interpreted as if I had disclaimed the smaller of the following amounts: (1) the largest amount, if any, of my residuary estate that would result in no federal estate liability tax in either of our estates; or (2) the largest amount, if any, needed to equalize the federal estate tax liability in each of our estates. FOURTEENTH: APPOINTMENT OF EXECUTOR. I nominate and appoint my spouse, ROBERT D. MUKALIAN, SR., executor of this, my Will. If my spouse shall fail to survive me, shall decline to act, or having qualified shall, for any reason thereafter, cease to act, I nominate and appoint GREGORY JA/4GOCHIAN of Newtown Square, Pennsylvania as successor executor in his place. SEVRNTEENTH: APPOINTMENT OF TRUSTEE. I nominate and appoint my spouse, ROBERT D. MUKALIAN, SR. and FARMERS TRUST as the initial co-trustees of any trusts created under this Will. If my spouse shall not serve as co-trustee for any reason or shall cease to serve as co-trustee for any reason, he shall not be replaced. In regard to the above nomination of co-trustees, the following shall apply: A. DeleGation of Powers of Co-Trustee. A co-trustee may at any time or from time to time by instrument in writing executed 24 shc\mukaldor.wii April 8,1997 by the co-trustee and delivered to the other co-trustee, delegate to the other co-trustee all of the powers conferred on or otherwise vested in the co-trustees jointly. The written instrument evidencing an exercise of this right of delegation shall contain a statement as to the period of time during which the delegation shall be effective. On the expiration of the delegation period, the co-trustee shall be restored to their original position in the administration of the trust estate. A co-trustee executing a delegation of powers as described shall incur no liability or responsibility whatsoever for any loss or other consequence to the trust estate that may result from any action or inaction of the co- trustee during the period that the delegation of authority is in effect. B. Removal of Trustee. My individual co-trustee shall have the absolute and unrestricted right to remove my corporate co- trustee at any time she or he shall determine and name another co- trustee, provided that in the case of such removal, the successor trustee appointed by the individual co-trustee shall be someone other than a related or subordinate party of the individual co- trustee or beneficiaries of the trusts. Related and subordinate party shall be defined as set forth in Internal Revenue Code §672 (C) . C. Resianation of Trustee. Any co-trustee may resign from the position of trustee by executing a written resignation and delivering it to the other co-trustee, and the successor co- 25 shc\mukaldor.wil April 8,1997 trustee. The date of delivery of the resignation shall be the effective date of the resignation. No court action or other proceeding shall be necessary for the resignation of a co-trustee. D. Disaualification of Trustee. A person shall be disqualified from acting as a trustee (1) if found by a court of competent jurisdiction to be incapacitated; or (2) if, on receipt of a written request from an adult beneficiary or a co-trustee or successor co-trustee of the trust for a written certification from a qualified physician that upon examination the physician finds the person mentally or physically capable of properly handling his or her business affairs, the person does not obtain a written certification within thirty days after receipt of the request. E. Rights of Successor as Trustee. Every title, estate, right, authority and discretion vested in or conferred on any initial co-trustee under this Will shall likewise become and be vested in and may be exercised by any successor trustee. F. Limitations of a Trustee-Beneficiary. No co-trustee who is a beneficiary hereunder shall ever participate in (1) the exercise of, or decision not to exercise, any discretion to pay income or principal to or to apply income or principal for the benefit of, any beneficiary (including discretion to allocate funds among a group of beneficiaries and discretion to accumulate income), (2) the determination whether a beneficiary is disabled, (3) the decision to terminate any trust hereunder, (4) the exercise of discretion to allocate receipts or expenses between principal 26 and income, (5) decisions to exercise tax options or (6) the selection of the property to be allocated to the marital deduction trust. EIGHTEENTH: LIABILITY OF TRUSTEE AND EXECUTOR. My executor and trustee shall not at any time be liable for mistake of law or of fact, or both law and fact, or errors of judgment, nor for any loss coming to any beneficiary under this Will, or to any other person, except through actual fraud or willful misconduct on the part of the executor or trustee. My executor or trustee may, from time to time, consult with counsel with respect to the meaning, construction, and operation of this Will, particularly with respect to the appointments, allocations and disbursements, and may act on the advice of counsel in all matters without incurring liability on account of his or her actions. NINETEENTH: INTERPRETATION. A Bond Not Required. I direct that no executor, trustee or other legal representative of my estate shall be required to furnish any bond or other security in any jurisdiction. B. Will Not Contractual. My Spouse and I are executing Wills at approximately the same time, in which each of us is the primary beneficiary of the Will of the other. These Wills are not being executed pursuant to any contract to made a Will or any contract not to revoke a Will. The Will of each of us is revocable at any time, whether before or after the death of the other spouse, at the sole discretion of the spouse making the Will. 27 shc\mukaldor.wil April 8,!997 C. S%~ccessors of Fiduciaries. Ail pronouns referring to an executor or trustee and the terms "executor" and "trustee" shall be construed to mean any person acting as my executor, trustee, or administrator with will annexed, as the case may be. D. N,~m~er and Gender. If required by the context of this Will, singular language shall be construed as plural, plural language shall be construed as singular, and the gender of personal pronouns shall be construed as either masculine, feminine, or neuter. E. Definitions. Throughout this Will I direct that the term "give" shall be deemed to include the term "bequeath" or "devise" when appropriate. F. ~eadings. All headings used in this Will to describe the contents of each article, paragraph, or other division are provided for convenience only and shall not be construed to be a part of this Will. G. Governin~ Law. This Will shall be construed in conformity with the law of the Commonwealth of Pennsylvania. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, consisting of twenty-eight [28) typewritten pages, the first twenty-seven (27) of which bear my in the margin for the of identification, this signature purpose day of ~,~ , 1997. DOROTHY R. ~KALIAN, Testatrix 28 Signed, sealed, published and declared by the above-named Testator, DOROTHY R. MUKALIAI~, as and for her Last Will and Testament, in the sight and presence of us, who, at her request, in her sight and presence and in the sight and presence of each other, have hereunto subscribed our names as witnesses. 29 shc\mukaldor.wll April 8,1997 COMMONWEALTH OF PENNSYLVANIA ) : SS: COUNTY OF CUMBERLAND ) I, DOROTHY R. MUKALIAN, THE TESTATRIX, WHOSE NAME IS SIGNED TO THE FOREGOING INSTRUMENT, HAVING BEEN DULY QUALIFIED ACCORDING TO LAW, DO HEREBY ACKNOWLEDGE THAT I SIGNED AND EXECUTED THE INSTRUMENT AS MY LAST WILL AND TEST~LMENT; THAT I SIGNED IT WILLINGLY; AND THAT I SIGNED IT AS MY FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED. SWORN OR AFFIRMED TO AND AC~NOWLEDGED BEFORE ME BY DOROTHY R. MUKALIAN, THE TESTATRIX THIS L/~ DAY OF /~O~,~'~f , 1997. DOROTHY R. ~UKALIAN, Testatrix ~ H~ Bom, Cumbedand VlY~~'~ept'11.20 ~ ., I ~ ' COMMONWEALTH OE PENNSYLVANIA : SS: COUNTY OF CUMBERLAND ) THE WITNESSES WHOSE NAMES 'ARE%SIGNED TO THE FOREGOING INSTRUMENT, BEING DULY QUALIFIED ACCORDING TO LAW, DEPOSE AND SAY THAT WE WERE PRESENT AND SAW THE AFORESAID TESTATOR SIGN AND EXECUTE THE INSTRUMENT AS HER LAST WILL AND TESTAMENT; THAT SHE SIGNED WILLINGLY AND THAT SHE EXECUTED IT AS HER FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED; THAT EACH OF US IN THE HEARING AND SIGHT OF THE TESTATRIX SIGNED THE WILL AS WITNESSES; AND THAT TO THE BEST OF OUR KNOWLEDGE THE TESTATRIX WAS AT THE TIME EIGHTEEN (18) OR MORE YEARS OF AGE, OF SOUND MIND AND UNDER NO CONSTRAINT OR UNDUE INFLUENCE. Witn~e~s '" (~/~otar~ Public / CERTIFICATION OF NOTICE UNDER RULE 5.6Ia) Name of Decedent: Dorothy R. Mukalian Date of Death: ~pp~pmhpr 77. ?nn~ Will No. 2004-01007 Admin. No. 21-04-1007 To the Register: I certify that notice of (beneficial interest) e..tate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on 1=i'ph"'l1~""Y 1~ ?O()l) Name Address Robert D. Muka1ian, Sr. . 53 Tuscanv Ct. , Camo Hill. PA 17011 Robert D. Mukalian, Jr. , 618 Cambridge Court, Palmyra, PA 17078 Denise P. Thompson, 199 Beagle Club Road, Car lis 1e , PA 17013 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except N / A Date: ;: - J -,:J"Cc5 D. Cu~ningham. Esquire Address 2320 North 2nd Street P.O. Box 604~7 Harrisbur~, PA 17106-0457 (0 C) Telephone V17) 238-6570 ~"'- Capacity: _ Personal Representative ~Counsel for personal representative ;)- Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717)240-6345 Date: 02/01/2005 CUNNINGHAM JORDAN D 2320 N SECOND STREET HARRISBURG, PA 17110 RE: Estate of MUKALIAN DOROTHY R File Number: 2004-01007 Dear Sir/Madam: It has come to my attention that you have not filed the Certification of Notice Under Rule 5.7 (a) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within ten (10) days after giving proper notice to the beneficiaries and intestate heirs as required by subdivision (a) of Rule 5.7, shall file with the Register of Wills or Clerk of the Orphans' Court his/her Certification of Notice. This filing will become delinquent on 02/18/2005 Your prompt attention to this matter will be appreciated. Thank You. ~~~ GLENDA FARNER STRASBAUGH Clerk of the Orphans' Court cc: File Personal Representative(s) Judge Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717)240-6345 Date: 02/01/2005 MUKALIAN ROBERT D SR 53 TUSCANY COURT CAMP HILL, PA 17011 RE: Estate of MUKALIAN DOROTHY R File Number: 2004-01007 Dear Sir/Madam: It has come to my attention that you have not filed the Certification of Notice Under Rule 5.7 (a) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within ten (10) days after giving proper notice to the beneficiaries and intestate heirs as required by subdivision (a) of Rule 5.7, shall file with the Register of Wills or Clerk of the Orphans' Court his/her Certification of Notice. This filing will become delinquent on 02/18/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~=~ Clerk of the Orphans' Court cc: File Counsel Judge z o fi ...J ::J I- a: <t (.) w a:: RE'J.l500 ex (I-QII COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT ~ ~- " FILE NUMBER _2..L -0.iL _ COUNTY CODE YEAR 01007 - NUMeER- - - I- Z W C W (.) W C DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) Muka1ian, Dorthy R. DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) September 22, 2004 : November 27, 1933 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Muka1ian Sr., Robert D. SOCIAL SECURITY NUMBER 117 - 26 9-542 : THIS RETURN MUST BE FILED IN DUPLICATE WITH THE i REGISTER OF WILLS SOCIAL SECURITY NUMBER 198 - 26 -3787 W I- lC::!en ua::lC: wo..g :r~...J uo..lD 0.. 00:( [K] 1. Original Return o 4. limited Estate GO 6. Decedent Died Testate IAttach c<>py of Wil) o 9. Litigation Proceeds Received o 2. Supplemental Return o 4a. Future Interest Compromise Idale 01 dealh aher 12-12-82) o 7. Decedent Maintained a living Trust (AIlaCh copy of TrUSI) o 10. Spousal Poverty Credit .oareof dealh belWeen 12-31-91 .nd 1-1-95} o 3. Remainder Return (dale of dealh pnor 1012-13-82) o 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (AllaCh Seh 0) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTiAL TAX INFORMATION SHOULD BE DIRECTED TO: I- Z W Q Z o 0.. en w a:: a:: o u NAME . . Jordan D. Cunn~ngham, Esqu~re FIRM NAME IIf Applicable) Cunningham & Chernicoff, P.C. TELEPHONE NUMBER (71 n 238-6570 COMPLETE MAILING ADDRESS 2320 North 2nd Street Harrisburg, PA 17110 (1) (2) (3) (4) (5) o 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. JoinUy Owned Property (Schedule F) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage liabilities, & liens (Schedule I) 11. Total Deductions (total lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) o o o 4.000.00 (6) 201,300.00 o (7) (9) (10) (8) 2 05 , 3 0 0 . 0 0 5,169.00 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subjecllo Tax (line 12 minus line 13) (11) 5, 1 69 . 00 (12) 200, 1 3 1 . 00 (13) 0 z o ~ ~ ::J 0. :E o (.) >< ~ 15. Amount of line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(l.2) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES (14) 2 00 , 1 3 1 . 00 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due (19) 20.0 > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < Decedent's Complete Address: STREET ADDRESS 53 Tuscany Court CI~ amp Hill Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount I STATEr> A . -~ZIP 1 7011 o o o (1) 1 73 . 25 3. InteresVPenalty if applicable D. Interest E. Penalty o . . -()- Total Credits ( A + B + C ) (2) o - --~._--..- ---------------------- 4. TotallnteresVPenalty ( 0 + E ) If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (3) 0 (4) 0 (5) 1 7 3... 2 5 (SA) 8 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 1 7 3 . 2 5 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X"IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes a. retain the use or income of the property transferred;.......................................................................................... 0 b. retain the right to designate who shall use the property transferred or its income; ............................................ 0 c. retain a reversionary interest; or.......................................................................................................................... 0 d. receive the promise for life of either payments, benefits or care? ...................................................................... 0 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. 0 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ 0 ADDRESS T u s can y ,..-;7 C am J).,.....tij.:t 1 , SIGNATURE OF ~9JI'ftR T ADDRESS ~- or Street Harr~s urg, PA 17110 DATE June 16, 2005 DATE June 16, 2005 For dates of death on or after July 1. 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. ~9116 (a) (1.1) (i)). For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [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 retum 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 twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 PS 99116(a)(1.2)] The tax rate imposed on the net value of transfers to orfor the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 PS. ~9116(1.2)[72 PS. 99116(a)(1)). The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 PS. 99116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REv-150' EX' ,..., .. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Doroth R. Mukalian Include the proceeds of litigation and the date the proceeds were received by the estate. All property Jolntly-owned with right of survivorship must be disclosed on Schedule F. FILE NUMBER 21-04-01007 ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. Personal clothing and costume jewelery 150.00 2. Three (3) gold bracelets 400.00 3. Gold ring with two (2) diamonds, total weight 1 carot 1,200.00 4. Gold ring with three (3) diamonds, total weight 2.5 carots 2,250.00 TOTAL (Also enter on line 5, Recapitulation) $ 4 , 000 . 00 (If more space is needed. insert additional sheets of the same size) ---......'- ----..'_,><io-..... .....s.,'...,...-~l.;.. - .~- REV-1509 EX+ (6-98* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF Dorothy R. Muka1ian SURVIVING JOINT TENANT(S) NAME If an asset was made Joint within one year of the decedent's date of death, It must be reported on Schedule G. FILE NUMBER 21-04-01007 ADDRESS RELATIONSHIP TO DECEDENT A Robert D. Muka1ian, Sr. 53 Tuscany Court Husband Camp Hii1~ PA)17011 B. C. JOINTLY.QWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECD'S VAlUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTlY.HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENrs INTEREST 1. A. 1/29/9 54 East Main Street Mechancisburg, PA (Silver Spring Township) (See attached Deed) 402,600.0 50% 201,300. (s e e att County Assesmen TOTAL (Also enter on line 6, Recapitulation) $201300 00 00 ached t) (If more space is needed, insert additional sheets of the same size) I N FOR MAT ION March 21, 2005 Cumberland County - CUMBERLAND VALLEY SCHOOL DIST - SILVER SPRING TWP. TAX Name as it appears in Tax Duplicate: MUKALIAN, ROBERT D & DOROTHY R Acct# 38-19-1619-020 Location: 54 MAIN STREET 53 TUSCANY COURT CAMP HILL, PA 17011 Land Improvements Total Assessment 50,000 352,600 402,600 Tax Year* Taxing Authority T A X STATUS Face Amt Status Amt Paid Date Paid Amount Due -------------------------------------------------------------------------------- 2003 County 748.84 PAID 733.86 04/14/03 2003 Library 37.70 PAID 36.95 04/14/03 2003 Township 240.10 PAID 235.30 04/14/03 2003 School 3,362.81 PAID 3,295.55 09/10/03 2004 County 786.53 PAID 770.80 03/31/04 2004 Library 74.30 PAID 72.81 03/31/04 2004 Township 240.10 PAID 235.30 03/31/04 2004 School 3,733.93 PAID 3,659.25 09/04/04 2005 County 807.62 PAID 791.47 03/18/05 2005 Library 72.47 PAID 71.02 03/18/05 2005 Township 235.12 PAID 230.42 03/18/05 ---------- ---------- Total Due * The School tax year is July 1 of the year shown, through June 30 of the following year. Both the Township and County use the calendar year. If prior year info is needed please contact The Cumberland County Tax Claim Bureau. I, DEBRA BASEHORE WIEST, Tax Collector for SILVER SPRING TWP. do hereby certify the above information to be the true and correct Tax Status of the above listed property. ;Muk (signe) TAX COLLECTOR (Please return lower part with payment.) STATEMENT - - - - - - - - ,3 d/-OJ- DATE - - - - - - - - - - - - - - - - - - - - - - - - - Fee for the above certification $0.00 Tax Certification for: MUKALIAN, ROBERT D & DOROTHY R / Make check payable to: DEBRA BASEHORE WIEST, SILVER SPRING TWP. Tax Collector ~- ;2./104 te.eacs-e,...- THIS DEED, Made the dCI""' day of ,,~) tlnuaC''-j , 1997, BETWEEN ROBERT D. MUKALIAN and OOROTIIY R. MUKALIAN, husband and wife, Parties of the First Part, hereinafter designated as the Grantors, AND ROBERT D. MUKALIAN and OOROTIIY R. MUKALIAN, husband and wife, as Tenants in Common, Party of the Second Part, hereinafter designated as the Grantees. WITNFBSETH, that the Grantors for and in consideration of One Dollar ($1.00), lawful money of the United States of America, to the Grantors in hand well and truly paid by the Grantees, at or before the sealing and delivery of these presents, the receipt whereof is hereby acknowledged and the Grantors being therewith fully satisfied, do by these presents grant, bargain, sell and convey unto the Grantees forever. ALL THAT CERTAIN piece or parcel of land, situate in Silver Spring Township, Cumberland County, Pennsylvania, bounded and described as follows: BEGINNING at a point at the intersection of the Southerly right-of-way line of U. S. Route 11 with the Westwardly right-of-way line of Eleanor Drive (50 feet wide); thence by the Westwardly line of the said Eleanor Drive, South 23 degrees 03 minutes 25 seconds East 288.95 feet to a point on Lot 2 on the hereinafter mentioned Plan of Lots; thence by said Lot 2, South 72 degrees 42 minutes West 166.90 feet to a point; thence by said Lot 2 and lands of Heishman, North 16 degrees 57 minutes West 287.5 feet to a point on the said Southerly right-of-way line of the said U. S. Route 11; thence by the said U. S. Route 11, North 72 degrees 42 minutes East 136.16 feet to a point, the place of BEGINNING. CONTAINING one (1) acre, more or less. BEING Lot 4 on Resubdivision Plan of a tract of land for Patwest Corporation dated September 5, 1972. BEING the same premises which Patwest Corporation by its Deed dated December 15, 1973, and recorded January 2, 1974, in the Recorder of Deeds Office of Cumberland County in Deed Book L, Volume 25, Page 707, granted and conveyed unto Robert D. Mukalian and Dorothy R. Mukalian, Grantors herein. 800K 162 PAGE 414 ~!,?",'~"::'._-' This is a conveyance from a husband and wife to same husband and wife and is, therefore, exempt from realty transfer tax. TOGE'lHER with all and singular the buildings, improvements, ways, woods, waters, watercourses, rights, liberties, privileges, hereditaments and appurtenances to the same belonging or in anywise appertaining; and the reversion and reversions, remainder and remainders, rents, issues and profits thereof, and of every part and parcel thereof; AND ALSO all the estate, right, title, interest, use, possession, property, claim and demand whatsoever of the Grantors both in law and in equity, of, in and to the premises herein described and every part and parcel thereof with the appurtenances. TO HA VE AND TO HOLD all and singular the premises herein described together with the hereditaments and appurtenances unto the Grantees and to the Grantees' proper use and benefit forever. AND the Grantors covenant that, except as may be herein set forth, they does and will forever specially warrant and defend the lands and premises, hereditaments and appurtenances hereby conveyed, against the Grantors and all other persons lawfully claiming the same or to claim the same or any part thereof, by, from or under it, them or any of them. In all references herein to any parties, persons, entities or corporations, the use of any particular gender or plural or singular number is intended to include the appropriate gender or number as the text of the within instrument may require. Wherever in this instrument any party shall be designated or referred to by name or general reference, such designation is intended to and shall have the same effect as if the words "heirs, executors administrators, personal or legal representatives, successors and assigns" had been inserted after each and every such designation. .IN WITNESS WHEREOF, the Grantors have hereunto set their hands and seals the day and year first above written. Signed, Sealed and Delivered in the presence of " .l})(1(L,/t-Jte I! ~~~[,~__ /~ Iv I>>-U:.. ~1J~. ROBERT D. MUKALIAN ~ f(~~~ DOROTHY R. KALIAN aook 162 P~CE 415 ~ 3505 Mal"lo Road. Camp Hill. PA 17011 Street City State Zip Code .. <.0 -..: ~-:- THE UNDERSIGNED CER'1'lllES THAT THE RESIDENCE AND COMP OFFICE ADDRESS OF THE GRANTEE IS: =0 c:::: ~ 7"" 'U ;:: r 'q :.,;, ~(")C"> ::.0 0 ro r- ::n r,., pO::O -,. r.1 -i e;-,t) - D c> 0 r~ o ~l_ c:o~ 2rr,C":> '-; fT' r- -.... 6 rTl I' (f) :1) 01 COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) ::n =:3 ....... o I--.. co l~ BE IT REMEMBERED, that on ,JOf\\.lO'i( .Y1 , 1997, before me the subscriber personally appeared ROBERT D. MUKAL N and DOROTHY R. MUKALIAN, husband and wife, known to me (or satisfactorily proven) to be the persons whose names are subscribed to the within instrument and acknowledged that they executed the same for the purposes therein contained. ",;J .;':~~~':6~'~~S my hand and seal the day and year aforesaid. ~M/~I;') ^ :'/!!., :,~';;s'>~ ~&::~~;f: 'Y~-;; .....,,; ,~2~ ;~!:t,-...""" ,.L . ;.;~c..;t;' ."~ ~",':-'.>...~j . {.~~ 11"", -o;~~,::,)'/):.., '. -_::.tt'~, :'fP' COMMONWEALTH OF PENNSYLVANIA t:!--1)JfJtt-LY../?UfUUC__ No Public COUNTY OF CUMBERLAND ) : SS. ) Notarial Seal Dpborah L. BrennGman, Notary Public (~d'np Hi!.' Bora, Cumberland County . CCJmmlssion Expires June 18. 1998 , ...;' Pr'nrcy',/,l;-;;Q Association of Notaries Recorded, in the Office Ofy.& Recorder of Deeds, etc.. in and for said County. in Deed- Book "'~-"":~Efe!~.I"~"jf1..Jl,,7 , Page . ~~~i';" ~ ...~ _:r:"",."......l,' ~.,.,. t)"... ~ ..... ';~:~ ,'\C~~;<4t;<%:" ~-' ...H~d and Official Seal this ~ day Of] ~~.;,,~. ,'}. ''''~.Q;: ,'. '\ , ~Ji""_' . ~,~ ,'7 ,./(~:.>:. . ~t ",,"'. . ~ ,,_ _ ...L:/ ~ ';~-A.". '.~. ,,.....!'.... ,"". ...,./~ ~ t;;:i!\ ~~~. ~~iJ!.}t~t~~~; . Recorder / ~ -, Pi:' (/.... .~~~ . ~,;o.. t~w~' . ^'\-.:':~~:-.~- ........t~~'<.... r~.' .~':;' ...., ~~'~~bl,('~~'4ii;C'" . ,. "R1!'At-\\~_. , 1997. 800K 162 PACE 41~ _1511 'J" "'. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Dorothy R. Muka1ian ITEM NUMBER A. Debts of decedent must be reported on Schedule I. FILE NUMBER 21-04-01007 1. FUNERAL EXPENSES: Pre-paid DESCRIPTION AMOUNT o B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative( s) Social Security Number(s)/EIN Number of Personal Representa~ve(s) Street Address City Stale _Zip Year(s) Commission Paid: 2. Attomey Fees C un n i n g ham & C her n i co f f, P. C . 1,500.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explana~on) Claimant Rob e r t D. M u k a 1 i an Sr. Street Address 53 Tuscanv Court City C a m pHi 11 Rela~onship of Claimant to Decedent Husband PA 17011 Stale _Zip 3,500.00 4. Probate Fees Register of Wills 169.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. TOTAL (Also enter on line 9, Recapitulation) $ 5, 1 6 9 . 00 (If more space is needed, insert additional sheets of the same size) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1712B-0601 RECEIVED FROM: CUNNINGHAM JORDAN 0 2320 N SECOND STREET HARRISBURG, PA 17110 Un_h_ fold - REV-1162 EX(11-96) PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 005454 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $173.25 I I I I I I I I ESTATE INFORMATION: SSN: 177-26-9542 FILE NUMBER: 2104-1007 DECEDENT NAME: MUKALlAN DOROTHY R DA TE OF PA YMENT: 06/17/2005 POSTMARK DATE: 06/1 7/2005 COUNTY: CUMBERLAND DATE OF DEATH: 09/22/2004 REMARKS: CHECK# 40718 SEAL TOTAL AMOUNT PAID: $173.25 INITIALS: CCP RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS Register of Wills of CUMBERLANnCounty, Pennsylvania INVENTORY Estate of Do r t h yR. M uk a 1 i an . Deceased NO.2 0 0 4 - 01007 Date of Death S e p tern b e r 2 2, 2 0 0 4 Social Security No~ 1 7 - 2 6 - 9 542 also known as Personal Representativels) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and ell of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We verify that the statements mede in this Inventory are true and correct. I/We understand that false statements herein are mede subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. 1.0. No.: 23144 Personal Representativfl: .i1,Zt D. Mukalian, Sr. , '!dS/;$~A . June 16, LUU Dated Name of Attorney: J 0 r d anD. C un n in g ham, E s qui r e 2320 North 2nd Street Address: Harrisburg, PA 17110 Telephone:( 7 1 7) 2 38 - 6 5 70 Description Value 1. Real Estate: 54 East Main St Mechanicsburg, PA (1/2 interest as Tenant 1n Common with Husband) 2. Personalty: Three (3) a. Clothing and Costume Jewelry b~Gold Bracelets $201,300.00 150.00 400.00 Gold ring with two (2) total we~ght 1 carot d. Gold ring with three (3) diamonds, total weight 2.5 carats diamonds, c. 1,200.00 2,250.00 (Attach Additional Sheets if necessary) Total:$205 ,300 .00 RW-8 NOTE: The Memorendum of reel estete outside the Commonweelth of Pennsylvenie mey. at the election of the personal representative. include the velue of eech item. but such figures should not be extended into the total of the Inventory. 09-13-2005 MUKALIAN 09-22-2004 21 04-1007 CUMBERLAND 101 APPEAL DATE: 11-12-2005 ( See reverse side under Objections) Amount Remitted I I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE -+ RETAIN LOWER PORTION FOR YOUR RECORDS +- REy:is47-EX-AFP-io3:0Sj-NOTicE-OF-iNHERiTANCE-TAX-APPRAiSEMENT:-ALLOWANCE-OR--------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DOROTHV R FILE NO. 21 04-1007 ACN 101 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX Z8D601 HARRISBURG PA 171Z8-D601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE APPRAI~~:=~;~I~~LDIIANCE OF DEDucnQl<l$" 'AND' ilSsESSIIENT OF TAX .' . .. ~,.' .. "r,._"" (. ?nru: ~r.)) ~. ~ ',: u ,-' !_, DATE Pl:ElfTP/.T8 OF DATE OF DEATH FILE NUMBER ~NTY ACt!, 13 ("11 ""'1/ \~U::'I'\ 0')p.:, ":. JORDAN D CUNNINGHAM ESQ CUNNINGHAM & CHERNICOF 2320 N 2ND ST HBG ~. , ' PA 17110 ESTATE OF MUKALIAN TAX RETURN liAS: ( ) ACCEPTED AS FILED ( X) CHANGED SEE DATE 09-13-2005 ATTACHED NOTICE I~ an assess.ent was issued previously, lines 14, 15 and,or 16, 17, 18 and 19 will re~lect ~i9ures that include the total ~ ~ returns assessed to date. ASSESSMENT OF TAX: IS. AlIOunt of Line 14 at Spousal rate (15) 16. ~ount of Line 14 taxable at Lineal/Class A rat. (16) 17. Allaunt of Line 14 .t Sibling rat. (17) 18. A.aunt of Line 14 t8X~l. at Collateral/Class Brat. (18) 19. Principal Tax Due RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Est.t. (Schedul. A) 2. Stocks ""d Bonds (Schedul. B) 3. Closely Held Stock/Partnership Interest (Schedule Cl 4. Mortgages/Notes Receivable (Schedule D) 5. CashlB&nk Deposits/"i~. Personal Property (Schedule El 6. ~ointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets 11) (2) (3) (4) (5) (6) (7) .00 .00 .00 .00 4.000.00 .00 .00 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expanses/Adm. Costs/Hisc. Expenses (Schedule Hl 10. Debts/Mortgage Liabllities/Liens (Schedule I) 11. Totel Deductions 12. Net Value of Tax Return 13. Charltable/Governaental Bequestsi Non-elected 9113 Trusts (Schedule J) 14. Net Value of Est.t. Subject to Tax (9) 110) 5,169.00 .00 (11) 112) 113) 114) NOTE: .00 .00 .00 .00 X 00 = X 045 = X 12 = X 15 = T IM1BER CD005454 INTEREST/PEN PAID (-) .00 AI1DUIIT PAID 173.25 DATE 06-17-2005 TOTAL TAX CREDIT BALANCE OF.TAX DUE INTEREST AND PEN. TOTAL DUE *' REV-1547 EX AFP (06-05) DOROTHY R NOTE; To insure proper credit to your account, .w.l t the upper portion of this for. with your tax payunt. 4,000.00 5.169 DO 1, 169.00- .00 1,169.00- 119)= .00 .00 .00 .00 .00 173.25 173.25CR .00 173.25CR . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIr' (CR), YOU KAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOg TN~T~lrTT~ 1 REV-1470 EX (6-88) '* INHERITANCE TAX EXPLANATION OF CHANGES COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO Box 280601 HARRISBURG PA 17128-0601 DECEDENTS NAME Dorothy R. Mukalian FILE NUMBER REVIEWED BY Destiny S.R.Brown ACN 2104-1007 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES F 1 The value of the real estate has been removed from the schedule since the property was held by husband and wife as entireties property and is thus not subject to tax. ROW Page(\~ Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 7/27/2006 MUKALIAN ROBERT D SR 53 TUSCANY COURT CAMP HILL, PA 17011 RE: Estate of MUKALIAN DOROTHY R File Number: 2004-01007 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dyin:r on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of wills a Status Report of completed or uncompleted administration. This filing is due by: 9/22/2006 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, "f - ,b; V~ . LI- ~ ~v~)5(AUka~ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Counsel Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 7/27/2006 CUNNINGHAM JORDAN DANIEL 2320 N 2ND STREET PO BOX 60457 HARRISBURG, PA 17106-0457 RE: Estate of MUKALIAN DOROTHY R File Number: 2004-01007 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted adrninistration. This filing is due by: 9/22/2006 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, .h (/, . . L1- ~h_P l~ L4~/J_.V'Zuufl'r Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Personal Representative(s) ,.".., u..::/ -0 {j,/, 00) ESTATE SETTLEMENT AGREEMENT THIS AGREEMENT, is made the ;?8~day of August, 2006, by and between Robert D. Mukalian, Sr., Executor of the Estate of Dorothy R. Mukalian, deceased (herein referred to as Executor), and Robert D. Mukalian, Sr. and Denise P. Thompson, as specific beneficiaries of the said Estate, hereinafter collectively referred to as the "Beneficiaries." In accordance with their desire that the administration of the Estate of Dorothy R. Mukalian be expedited, the parties hereto, in consideration of the mutual covenants herein expressed, and intending to be legally bound hereby, agreed that: 1. The Estate of Dorothy R. Mukalian who died September 22, 2004, is now in the process of administration, Letters Testamentary having been duly granted to the Executor, by the Register of Wills of Cumberland County, Pennsylvania on November 8, 2004. 2. Under the provisions of the Fourth Paragraph of decedent's Will, decedent bequeathed to Denise P. Thompson all of her personal jewelry. CO) r--- "'" = <7:::::> C"" U) 3. f'V - '~J .. Under the provisions of the Third and Sixth Paragraphs of decedent's "Will, c..11 decedent gave all of the residue of her Estate to Robert D. Mukalian, Sr., her husband. . ;. .::r .... iT{ -' ~ (-) .; ('::) ~.~~ F~.~ G9 C) ~ i "::-':r;-l ,.'" --n ~.,.:: c') r-'-'.'- rrl , .~ ,'----"., ,_..; i ".._J ---:-\ II 4. The Executor intends, upon the execution of this Estate Settlement Agreement, to distribute to the Beneficiaries: PRINCIPAL: Denise P. Thompson Robert D. Mukalian, Sr. jewelry real estate $ 4,000.00 $200,631.00 5. In lieu of a formal Accounting, the Executor has prepared a proposed First and Final Accounting and Schedule of Distribution, which is incorporated herein by reference and marked Exhibit "I." The parties waive the filing of an Accounting and audit and accept the Accounting provided in Exhibit "1" in lieu thereof. 6. Without intending to limit the rights or remedies of the Executor, the parties further agree to indemnify the Executor and save the Executor harmless against all liability, loss, and expense (including, but not limited to, costs and counsel fees) which the Executor may incur, whether due to the Executor's negligence or otherwise, as a result of making the above described distributions without a Court audit. ; 7. The parties, and each of them, hereby forever fully release, compromise, settle and discharge any and all claims, demands, actions or causes of action, legal or equitable, absolute or contingent, vested or hereafter to accrue, which any of them may have against any other party hereto or against the Estate of Dorothy R. Mukalian, deceased, or the Executor thereof, by reason of any matter, cause or thing growing out of, 2 'II or relating to any property or assets of the said Estate, or growing out of or relating to any act of the Executor in his administration of said Estate, even if attributable to negligence, and agree that any period for the limitation of actions for the collection of any erroneous distribution or distributions shall commence only at such time as the Executor shall have obtained actual knowledge of such erroneous distribution or distributions and that in no event shall the period for collection or any erroneous distribution or distributions be less than two (2) years after the actual discovery thereof by the Executor. 8. The parties agree to execute such additional releases as the Executor may submit to them in order to confirm their discharge from any further liability to the parties in connection with the said Estate. 9. The foregoing provisions which apply to the Executor shall apply also to any Executor who may be appointed in connection with any ancillary administration which may be required in order to complete distributions in the Commonwealth of Pennsylvania. 10. This Agreement may be executed in multiple counterparts and, when so executed, shall be binding upon all the parties, and their respective heirs, next-of-kin, personal representatives, and assigns. 3 IN WITNESS WHEREOF, the parties have hereunto set their hands and seals the day and year first above written. Estate of Dorothy R. Mukalian By: ~~vkU Robert D. Mukalian, Sr., Executor Denise P. Thompson ~tJn ;J4iZ1. J.. Robert D. Mukalian, Sr. F:\HOME\AHEWITI\DOCS\M-N\MUKALNSR\EST AGREE. WPD 4 IN THE ORPHANS COURT OF CUMBERLAND COUNTY, PENNSYLVANIA FIRST AND FINAL ACCOUNT OF ROBERT D. MUKALIAN, SR., EXECUTOR FOR DOROTHY R. MUKALIAN, DECEASED FILE NO. 2004-01007 Date of Death: September 22, 2004 Account Stated to: August 8, 2006 RECEIPTS OF PRINCIPAL Cash: None $0.00 Personalty: 1. Personal clothing and costume jewelry 2. Three (3) gold bracelets 3. Gold ring with two (2) diamonds 4. Gold ring with three (3) diamonds $150.00 $400.00 $1,200.00 $2,250.00 Adjustment to Personalty: None $0.00 Real Estate: 54 East Main Street, Mechanicsburg, P A Adjustment to Real Estate: $201,300.00 Total Real Estate $0.00 $201,300.00 None Total Principal $205,300.00 Receiots of Income: Interest: None $0.00 Total Inventory $205,300.00 DISBURSEMENT OF PRINCIPAL A. Funeral Expenses 1. Cremation Society of Pennsylvania (Prepaid) none $0.00 Total $0.00 B. Administration Exnenses 1. Register of Wills $169.00 2. Register of Wills (reserve) none Total $169.00 C. State Inheritance Tax 1. Register of Wills none $0.00 Total $0.00 D. Fees and Commission 1. Cunningham & Chemicoff, P.C. $1,500.00 $0.00 Total $1,500.00 E. Debts None none $0.00 Total Distributions $1,669.00 Denise P. Thompson Robert D. Mukalian, Sr. Denise P. Thompson Robert D. Mukalian, Sr. PROPOSED DISTRIBUTION OF PRINCIPAL TO BENEFICIARIES Total $4,000.00 $200,631.00 PROPOSED DISTRIBUTION OF INCOME TO BENEFICIARIES Total TOTAL PROPOSED DISTRIBUTION F:\HOME\AHEWITI\DOCS\M-N\MUKALNSR\EST ACCNT.WPD $0.00 $0.00 $204,631.00 $0.00 $204,631.00 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE --'~NffiSRt-T~NCE TAX '.,' .-; ,."!.,, sTATEMENT' OF . 'ACCOUNT REV-1607 EX AFP (03-05) ",,'" r DATE . "ltm TE OF DATE OF DEATH FILE NUMBER -COUNTY A.CN 09-18-2006 MUKALlAN 09-22-2004 21 04-1007 CUMBERLAND 101 DOROTHY R J ,-' ',-- JORDAN D CUNNINGHAM ESQ CUNNINGHAM & CHERNICOF 2320 N 2ND ST HBG PA 17110 Allount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 NOTE: To insure proper credit to your account. subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE --+ RETAIN LOWER PORTION FOR YOUR RECORDS +- REV-1607 EX AFP (03-05) --------------------------------------------------------------------------- ~~~ INHERITANCE TAX STATEMENT OF ACCOUNT ... ESTATE OF MUKALlAN DOROTHY R FILE NO.21 04-1007 ACN 101 DATE 09-18-2006 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN 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: 09-06-2005 PRINCIPAL TAX DUE: .00 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 06-17-2005 CD005454 .00 173.25 08-30-2006 REFUND .00 173.25- TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 If IF PAID AFTER THIS DATE. SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR). YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) ~