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Home My WebLink About01-1046 PETITION FOR PROBATE and GRANT OF LETTERS ;2\-0 l- \ C4l.a Estate of Cynthia Magaro also kno wn as No. To: Register of Wills for the Deceased. County of r.llTT)h~rl.qnil in the Social Security No. 175-40-9365 Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/ane 18 years of age or older an the execut:r;y in the last will of the above decedent, dated Septemher 14 and codicil(s) dated NONE named , ti" 2001 (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumber land County, Pennsylvania, with h er last family or principal residence at 1654 A; rport Dr. t HalI\Pden Townsh; p, M~('h.qn;('~hllrg (list street, number and muncipality) Decendent, then 54 years of age, died November 10 , ~ 2001 , at 1654 Airport Dr. t MeC'.han; C'.~hlilrg Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Peno~ylyC\nia . situated as follows: 10)4 Alrport Drlve $ 200~OOO.OO $ $ $ $ 150,000.00 WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary (testamentary; administration c.La.; administration d.b.n.c.La.) theron. -- r/) 'a) u s::: Q) ~3 Q) .... ~~ -00 ="C ctto: 3~ Q) "- ;:; 0 ~ s::: /)I) Ci5 Brenda Smoker 105 Bunker Hill Rd. New Cllmherl:1nil, FA ~ I ,Ail 0nt to-kbt 17070 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA I ss COUNTY OF Cumherland J The petitioner(s) above-named swear(s) or 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 represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. ~..~ ~ / affirmed and subscribed 14TH day. of ? V':l aQ. ;::s ~ .... li:: ~ ~ I~I 11 -;2\ r...... ~ ,,-/ No. 21 - 01 - 1046 Estate of Cynthia Magaro , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW NOVEMBER 15, ~9;?001 ,in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated September 14. 2001 described therein be admitted to probate and filed of record as the last will of Cynthia Magaro and Letters Testamentary are hereby granted to Brenda Smoker FEES $ 305.00 $ ?4. 00 $ $ 27 .00 5.00 TOTAL - $ 361.00 Filed .... N.Q~~t'1~.~~. ~.5.," . ?P.Q1. . . . . . . . . . Probate, Letters, Etc. ......... Short Certificates(8 ) . . . . . . . . . . Renunciation ................ X-Pages JCP Mailed letters to attorney on 11-15-01 Register of Wills MARY CLEWIS ~~t/.~ Debra K. Wallet (23989) ATTORNEY (Sup. Ct. I.D. No.) 24 N. 32nd St., Camp Hill, PA ADDRESS (717) 737-1300 PHONE fh. 17011 This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. No. /} 'P'/J al-.-" L<V1'tA€/ /' '- / ~/I/-- Local Registrar Fee for this certificate, $2.00 p 7746188 NOV 1 3 2001 Date ~.... 2187 COMMONWEALTH OF PENNSYLVANIA · OEPARTMENT OF HEALTH. VITAL RECOROS CERTIFICATE OF DEATH ~ STAll "LE NUMHR SEX SOCIAL SECURIT't' NUMBER Female 3.175 - 40 9365 DAlE Of' DEATH .M...... 0.", ._, .Nbvember 10,2001 _ NAME OF DECEDENT If _St. MKlllIe. Lalli ~~~..~thia L. MaQaro == AGE (L.. lIir1ncMYI UNDER 1 YEAR - ...... Daya 8lI'rfHPl.ACa! ICIy and Slate 01 fCt"'!lft cet'Y1o Cincinnati ~o RACE - A--=an.......1lIiId<. While. .. (Spay) White 10. ~ (I> 12) MAAITAL SWUS ........ ~"""ied. ~. eo.. ~\Sp<<:lIy) (14or~..., 1.. Divorced 11- 17C.Qg -'_...ioo Hanoden SUAYMNG SPOUSE \1_.lI"M__ 13. 1.. __ RIlHER'S NAME IF... Middle. LaII) 10. Ra.Y!JK>OO Lane JINFOAMAHrS NAME (Type/PrinII ... Breooa Sooker .. METHOOOfF DISPOSITION -! IIun.I 0 c.-IOftKl ___....__0 ".;ii 0.-..0 0IIleI~ --21.. "~ PERSON ACTING AS SUCH 17lt. Old - ... ... Cumberland --'7 17..0 ~-:::'.=o( WOTHER'S NAME (f..l...,.... MaIdan Sulname) 1'. [Oris Faller INFORMANTS MAlUNG ADDRESS \Shel. ~, SlIIa,lipCodel 105 Bunker Hill Road New Cl.Jrberland,Pa 17070 PUCE OF DlSPOSITIOH - Nama 0( ee-ee.y, Cr..-y LOCRlON . CiIvfIOwn. s-.. ZIp Code or 0IIleI PIKe . b East Harrisburg Crenato Harrl.S urg, Pa .... ~. -- ........... ia naI......... _ 0( _... ~~_o(""". 21.. Inc~ ~i;tp~t170il OAI'E SIGNED . N 5~loCioL- ~'I Dol Wl\SCASE REFERRED TO MEDICAL ~RICORONEA? .\;If _3rD No~ .. I AppcoximaIe PART I: 0lIIar 1igniIIcanl_____ CDlldIuIillg.......... but :~..= II1II--" in...lIlIdeotplg_s;- inMRT I. 6r~l~ ~~.~,,~ ..... 24-2e _ be CCIlftIllalad lIy ~...--.----. ~ECAUSE(FINI _or CondiIion _'-*'11"-'- ~~wJJe- ~^("~ttND~ DUE 1O(OA AS A CONSEOUENCE Of): =......,.. COlldiIIDne := 1....1elIllIl1g 10 immecliMe =_ E-.UIIDEMHIG :;;; CAUSEto-or "'IUrY -=..~- ~r-..ng.. -.LAST E DUElO(OA AS A CONSEOUENCE 0Fl: DUE TO(ClR AS A CONSEOUENCE Of): C:;lIWlS AN AUroPSY RE AIJ1tlPSY FINDINGS YANHER OF DEATH OAJE OF IHJUFlY ~I'EAFORMED? MIUl.A8LE PRIOR TO (-. Day.-I OF CAUSE .:8f 0 OfF OERH? NaIlnI Homicide :,.ii -- 0 P--.~ 0 - 0 ~ _0 No 0 Suicide 0 Could II1II be lleIennonecI 0 TIME AV lNJUFIY III WOAI<? DESCRIBE HOW INJURY ClCCUAAED. _ 0 NoD ~; Ii -PRONOUNQNG AND ceRTlfYlNG""SICINI (Physoan bOItt .,ronounong ~ Mld centlYI"Q 10 cause of dealttl To"'''''' or lilY Iulowtaclge. _111 0CCIrnM or........ ...... and p1ac.. and dua to... c.....) and ....n...... _.... ... :tIlL CEIITI'IM IChac:Io orVy onel .C8tT1FYINQ PHYSICIAN (Ph,-cer1IIylng.... r:J...."...... ..-pnysc........ pronounced dealt> _ c~...... 23, To........ or "" Iuww...... __ 0CCIrnM _ to... c.......) and_ .. .1a18d. . .. . . . . . . .. . . .. . . .. .. . . .. . . . .. . . .. . .. . . .. . .. . . . . . . .. 8. 10{ /~ /I /! ... ~ = -IIEDICAL EXAIIIHERICORONEA On the baaI. of o.a",lnM~ andIcw Invo.tioation. In my opinion, death occunad ..Ula time. d.... and plac.. and duo to Ula cau..(.)1IIId 31.~ .. ....ed.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~:.; . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . .. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . REGISTRAfI'S SIGNATUR ..l ..I.., ./If ~...w " {,f"~.......",~" Y . 0 33. ~. ~ /~, 4/J~ / ~ F ,t LAST \\fILL AND TESTAMENT OF CYNTHIA MA6ARO I, CYNTHIA MAGARO, of Mechanicsburg, Cumberland County, Pennsylvania, being of sound and disposing mind, memory, and understanding, do hereby make, publish, and declare this to be my Last Will and Testament and hereby revoke all other Wills and Codicils that I have made, including the Will made in June, 2001. FIRST: I give and bequeath all of my personal jewelry to my friend, BRENDA SMOKER, of New Cumberland, Pennsylvania; and my friend, DEBORAH KRICK, of Mechanicsburg, Pennsylvania. In the order listed above, each of these individuals is to select one item until they all have selected as many pieces as they want from my jewelry. The remainder shall become a part of my residuary estate. SECOND: I give and bequeath the sum of Twenty Thousand ($20,000) dollars to my friend, DEBORAH KRICK. I ask that she take my dog, Jolet, for as long as my pet shall live and care for this dog as she would for her own pet. THIRD: I give and bequeath the sum of Twenty Thousand ($20,000) dollars to my friend, BRENDA SMOKER. FOURTH: All the rest, residue, and remainder of my Estate, of whatever nature and wherever situate, I give to my Trustee, hereinafter named, in Trust for the following uses and purposes and upon the following terms: ~ ~~ ~ A. The net income of the MOLLY'S PLACE TRUST and so much of the principal as the Trustee may determine in her absolute discretion shall be used for the spaying and neutering of animals, for the support of existing organizations operating for the benefit of animals, such as PAWS, and for the medical and adoption expenses of animals. B. In the administration of the Trust, the Trustee shall have the following powers, deemed to be supplementary to and not exclusive of, the general powers of trustees pursuant to law and including all powers necessary to carry the same into effect, all of which shall be exercised in a fiduciary capacity: 1. To hold any or all of the Trust Estate in the form received. 2. To sell at public or private sale, to mortgage, pledge, or hypothecate or to exchange or lease (including lease for a period extending beyond the term of this Trust), any stocks, notes, securities, real estate, minerals, and other trust property, upon such terms, cash or credit, or both, as she may deem advisable. 3. To invest and reinvest the Trust Estate in investments limited to real or personal property, minerals, royalties, and leaseholds. 4. To construct, add to, repair, or demolish (in whole or in part) any improvements upon any Trust property. 5. To participate in any reorganization, consolidation, merger, or dissolution of any corporation, the stocks, bonds, or other securities of which may be held at any time as part of the Trust Estate and to receive and continue to hold any property which may be allocated or distributed to it by reason of participation in any such reorganization, merger, or dissolution. 6. To make or hold investments or any part of the Trust Estate in common or undivided interests with other persons, corporations, or trusts. 7. To demand, receive, receipt for, sue for, and collect any and all rights, money, properties, or claims, to which this Trust may be entitled, and to compromise, settle, arbitrate, or abandon any claim or demand in favor of or against this Trust. 8. To borrow funds for this Trust in such amounts and for such purposes as she shall deem for the best interest of this Trust, and to purchase property on the credit of this Trust, and, in connection with such borrowing or such purchase, to execute and deliver promissory notes or other evidences of indebtedness of this Trust and to mortgage or pledge all or any part of the Trust Estate to secure payment of such indebtedness, and to repay such indebtedness out of the Trust Estate. 9. To employ agents, legal counsel, brokers, and assistants, and to pay their fees and expenses as she may deem necessary or advisable to carry out the provisions of this Trust. 10. To vote in person or by proxy any shares of stock which may form part of this Trust. 11. To lend money to any person or persons or organizations upon such terms, but with adequate interest and security, as she may deem advisable for the best interests of this Trust. 12. To elect, appoint, and remove directors of any corporation, the stock of which shall constitute Trust property, and to act as a director and officer of any such corporation. ~, ~ ~ ,.. ~ l ~. ~ 13. Generally, and without limitation by any specific enumeration herein, to manage, control, operate, reconvert, invest, reinvest, sell, exchange, lease, mortgage, pledge, pool, or otherwise encumber and deal with the property of this Trust, for and in behalf of this Trust, to the same extent and with the same powers that any individual would have in respect to her own property and funds. 14. To act freely under all or any of the powers by this agreement given to the Trustee in all matters concerning this Trust, after forming her judgment based upon all the circumstances of any particular situation as to the interest of this Trust and the Trust purposes, without the necessity of obtaining the consent or permission of any person interested therein, or the consent or approval of any court, and notwithstanding that she may also be acting individually, or as trustee of other trusts, or as agent for other persons or corporations interested in the same matters, or may be interested in connection with the same matters as stockholder, director, or otherwise, provided, however, that she shall exercise such powers at all times in a fiduciary capacity. 15. To invest trust funds in interests in any common trust fund or funds now or hereafter established and being administered by the Trustee solely for the investment of trust funds. c. Should the Trust, in the sole opinion of my Trustee, be or become too small to warrant continuing such fund in trust, or should its administration be or become impractical for any other reason, my Trustee, in her sole discretion, may dissolve the Trust and use the moneys remaining for the purposes of the Molly's Place Trust set forth above. ~ A D. This Trust shall terminate not later than twenty (20) years from the date of my death, and the Trustee shall use the accumulated and undistributed principal and income then remaining in her hands at termination for the purposes set forth above. FIFTH: All interests of any beneficiary in the income or principal of this Estate, while undistributed and in the possession of my Executrix, even though vested and distributable, shall not be subject to attachment, execution or sequestration for any debt, contract, obligation or liability of any beneficiary and, furthermore, shall not be subject to pledge, assignment, conveyance, or anticipation. SIXTH: All inheritance, estate, and succession taxes (including interest and any penalties thereon) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate without reimbursement from any person. SEVENTH: In addition to all rights and powers conferred by law, I authorize and empower my Executrix and Trustee and their successors, in their absolute discretion and without necessity of obtaining court approval: A. To retain any of the investments composing the principal of this trust in the form in which the same shall have been delivered to the Trustee whether or not the same be in the nature and type legal for the investment of trust funds under the laws of the Commonwealth of Pennsylvania, including the stock of any corporate fiduciary acting hereunder. B. To invest in all forms of property (including, but not by way of limitation, real estate, all types of stocks and bonds, and participations in common trust funds), without being confined to investments prescribed by statute. s~ C. To buy investments at a premium or discount. D. To hold property unregistered or in the name of a nominee. E. To give proxies, both ministerial and discretionary. F. To compromise claims. G. To join any merger, consolidation, reorganization, voting trust plan, or any other concerted action of security holders and to delegate discretionary duties with respect thereto. H. To lend to, and buy from, my estate. I. To borrow and to pledge real and personal property as security therefor. J. To sell at public or private sale for cash or credit or partly for each, to exchange, or to lease for any period of time, any real or personal property, and to giveoptions for sales, exchanges, or leases. K. To allocate any property received or charge incurred to principal or income or partly to each, without being obliged to apply the usual rules of trust accounting. L. To exercise any option permitted by law which they believe to be advantageous from the viewpoint of overall tax reductions, including, without limitation of the foregoing, power and authority to claim administration or other expenses either as income tax deductions or inheritance or estate tax deductions, without regard to whether they were paid from principal or income and without requiring adjustments between principal and income for any resulting effect on income or estate taxes, and a deduction of such expenses for income tax purposes shall be given effect in computing the respective shares of all persons interested in my estate or the trusts set forth herein, even though the effect is to increase the share of one beneficiary or class of beneficiaries hereunder at the expense of another; and to make such adjustments, if any, between beneficiaries with respect thereto as they deem appropriate in view of the nature of the transaction and the amounts involved. M. To distribute in cash or in kind or partly in each. The powers granted hereunder shall be exercisable with respect to all real and personal property and shall continue in full force, even after the termination of any trust hereunder, ~ until the actual distribution of all property. All powers, authorities and discretion granted here fi shall be in addition to those granted by law and shall be exercisable without leave of court. However, nothing herein shall be interpreted or construed to encourage, authorize, empower, or permit the Trustee or Executrix to act or cause anyone to act in a manner contrary to or inconsistent with accepted standards of portfolio diversification and risk management. EIGHTH: I nominate, constitute, and appoint: A. My friend, BRENDA SMOKER, as Executrix of this, my Last Will and Testament. In the event of the renunciation, death, resignation, or inability of my friend to act for whatever reason in this capacity, then I nominate, constitute, and appoint my friend, ZELLA ANDERSON, of Mechanicsburg, Pennsylvania, as Executrix of this, my Last Will and Testament. B. My friend, LORI JOHNSTON, of Mechanicsburg, Pennsylvania as Trustee of the Molly's Place Trust. In the event of the renunciation, death, resignation, or inability of my friend to act for whatever reason in this capacity, then I nominate, constitute, and appoint my friend, KATHY FEUCHTENBERGER, of Harrisburg, Pennsylvania, as Trustee. I direct that no representative named above shall be required to post security for the faithful performance of her duties in any jurisdiction insofar as I am able by law to relieve her of such obligation. Any of my representatives shall be entitled to reasonable compensation for the performance of the duties set forth here. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 1~ day of s~ , 2001, on this, the eighth of eight typewritten pages. I have also signed the left-hand margin of the first seven of these pages for purposes of identification only. ~~~ '&'a) ~~ C THIA MAGARO SIGNED, PUBLISHED, and DECLARED by the Testatrix, CYNTHIA MAGARO, as her Last Will and Testament, in the presence of us, who at her request, in her presence, and in the presence of each other, have hereunto subscribed our names as witnesses. \.O.&.tAL. ~ . wUwo-- ~4 A-'I~'A..j M.. ~~'GSbd' ~A- i'l'$~ :X~~ 'u)€k~ -' 4tJ 3 ~. tJ4/~(.:r ./r- J~ ~ /7DII ACKNOWLEDGMENT Commonwealth of Pennsylvania County of Cumberland I, CYNTHIA MAGARO, Testatrix, whose name is signed to the attached instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. ~ V\,- ~~5r CYN HIA MAGARO ... Sworn or affirmed to and subscribed before me by CYNTHIA MAGARO, the Testatrix, this J4~k day of Stpl-:./LY'r\.bu- , 2001. -TI)C1.1 i ~ fl). ~ Notary Publ. Notarial Seal Mary M. Loper, Notary Public ~ Hill 80m, Cumbertand County My COmmission Expires Oct. 27, 2003 Marmer, Pennsylvania Association ot Notaries AFFIDAVIT Commonwealth of Pennsylvania County of Cumberland We, Debra K. Wallet and LottJ"" W~~ , the witnesses whose names are signed to the attached instrument, being duly qualified according to law, depose and say that we were present and saw the Testatrix sign and execute the instrument as her Last Will and Testament; 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 that time 18 years of age or older, of sound mind, and under no constraint or undue influence. ~.cNv...1!, W~ ~"~_ YAJ~ Sworn or affirmed to and subscribed to before me byIA.'nro... k. un' ~t and Lama... Wo...hD-r , witnesses, this 14\.-h day of S~~~l.m~'\Llr- ,2001. ~;tt -m. 2fO{1-O-f\ Notary Pub Notarial Seal Mary M. Loper. Notary Public ~ Hill BolO, Cumberland County My COmmission Expires Oct. 27, 2003 Member, Pennsylvania Association of Notaries %am- rpffice& p/ DEBRA K. WALLET CERTIFIED COPY 24 N. 32nd Street Camp Hill, PA 17011 . ~Telephone (717) 737-1300 ATTORNEY FOR BEFORE THE REGISTER OF WILLS, CUMBERLAND COUNTY , PENNSYLVANIA CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Cynthia Magaro Date of Death: November 10,2001 Will No. 2001-01046 To the Register: I certify that notice of beneficial interest 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 February 11, 2002. Name Address Brenda Smoker 105 Bunker Hill Road New Cumberland, PA 17070 Deborah Krick 1209 E. Powderhorn Road Mechanicsburg, PA 17050 Candace Popik <c:::::t ..... c:") o - C? Lori Johnston Lr\ 1256 Summit View Court New Cumberland, PA 17070 1468 Timber Chase Drive Mechanicsburg, P A 17050 co ~ - l..U NO?f('Pas n&w been~en to all persons entitled thereto under Rule 5.6(a) except: None ....' '-i.; N """,:: r.::. Q) ex: 0 ..]) =: a: · ; ;:.. ,.~ ---....,.; ~AW,~. ~ Debra K. Wallet, Esquire 24 N. 32nd Street Camp Hill, PA 17011 (717) 737-1300 Counsel for personal rep~esentative Date: February 11, 2002 L COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND l j 55: Brenda Smoker being duly sworn according to law, deposes and says thats he is Executrix of the Estate of Cynthia Magaro , Cumberland County, Pa., deceased and that the late of _Me~l:1~n~~~p~r&._____ ___ within is an inventory made by D1:enda Smoker -, the said l<'Y~('l1t--r;Y of the entire estate of said decedent, consisting of all the personal prop~rty and real estate, except real estate outside the Commonwealth of Pennsylvania, and that the figures opposite each item of the Inventory represent it's fair value as of the date of decedent's death. Sworn and subscribed before me, ~~~ ( Executor . Administrator ~~~~ 9 ~ ~ 2002 _TYI. 01;/: - /\ Brenda Smoker, Executrix Date of Death Notarial Seal Mary M. Loper, Notary Public C8IJIP HIli Boro, Cumberland County My COmmission expires Oct. 27, 2003 M~ Pennsylvania Association of Notaries 105 Bunker Hill Rd., New Cumberland, PA 17070 Address 11 2001 Day Month Year INSTRUCTIONS I. An inventory must be filed within three months after appointment of personal representative. 2. A supplement inventory must be filed within thirty days of discovery of additional assets. 3. Additional sheets may be attached as to personalty or realty ::.) 4. See Article IV, Fiduciaries Act of 1949. d r."....;~ i'. i'......L '..(:~; ~ >- -0 CD to- W 0.0 III ~ ~ to- lD ~ W < $-l Q) "- Q.. to- ::s u JI 0 V) 0 ,.0 Q) CD \ 0 W W $-l CIl C 0' ~ J: ~ en C) '" t- Q.. LL 0.0 .r-! .u Q.. to- ..J Z < 0 en l=l ) LL ..J ~ en Q.. W < W "'" > 0 ~ ..c >- .< ..;, Z en C) .... ~ iJ Z 0 C 'r-! (l) c ..c ~ ::I V) Z 0 ci ~ +J 0 Z W < l=l ~ Q.. :>-, -0 <=j U c ..... IV a::: 0 Q) ..Q -0 ~ Q) E ... ..! 0 IV ::I 0 ..J 0 Lr CD Inventory of the real and personal estate of Cynthia Magaro deceased 1. Real estate located at 1654 Airport Dr., Mechanicsburg 2. Chase USA Money Market Acct. #583-1-042063 3. Personal property located in home 4. Personal jewelry 5. Cash in possession of decedent 6. 1991 Honda Accord 7. 4 $200 EE Savings Bonds 8. 2001 Federal Lifetime Income Tax refund 9. Oakmark Fund #8000017714 10. 4 pieces of artwork 11. AUL Long Term Care Solutions refund 12. Chase Bank Card credit balance 13. Citibank Mastercard refund 14. Beatles collectables 89,156 88 52,855 19 4,590 00 5,775 00 365 00 5,000 00 400 00 742 00 7,301 02 622 50 26 08 6 95 65 51 4,899 93 TOTAL 171,806 06 Register of Wills of Cumberland County, Pennsylvania SUPPLEMENTAL INVENTORY Estate of Magaro, Cynthia also known as , Deceased No. 21 - 01 - 01046 Date of Death 11/10/2001 Social Security No. 175-40-9365 Brenda Smoker The Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following Inventory include all of the personal assets wherever situate and all of the real estate located 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 the Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. l!We verify that the statements made in this Inventory are true and correct. l!We understand that false statements herein are made subject to the penalties of 18 Pa. C. S. Section 4904 relating to unsworn falsification to authorities. Personal Represet.e C'. Signature: ~.. e:....Jt"'h 0/'4,. I!renda Smoker Signature: WJINv., 1(. ~ Attorney: Debra K. WaBet 1.0. No.: 23989 Signature: Address: 24 North 32nd Street Camp Hill, PA 17011 Address: 105 Bunker Hill Road New Cumberland, PA 17070 Telephone: 717/737-1300 Telephone: (717) 770-2078 Dated: /6/lr}O_3 Personal ProDertv Waypoint Bank Checking Account #1000007780 P.O. Box 1711, Harrisburg, PA 17105 6,377.29 Cash in possession of decedent 28.00 Personal property located in home (based on actual proceeds from sale) 4,950.00 Home Instead homecare refund 1,519.40 Chase Settlement refund 31.03 Prudential Car Insurance refund 33.00 Prudential Home Insurance refund 249.00 MBNA refund 426.25 Money Order refund 25.00 (Attach additional sheets if necessary) Total Personal Property and Real Estate $13,638.97 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT SMOKER BRENDA 105 BUNKER HILL RD NEW CUMBERLAND, PA 17070 _____h_ fold ESTATE INFORMATION: SSN: 175-40-9365 FILE NUMBER: 2101-1046 DECEDENT NAME: MAGARO CYNTHIA DATE OF PAYMENT: 02/11/2002 POSTMARK DATE: 02/09/2002 COUNTY: CUMBERLAND DATE OF DEATH: 11/10/2001 NO. CD 000848 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $3,000.00 I I I I I I I I TOTAL AMOUNT PAID: $3,000.00 REMARKS: MRS BRENDA SMOKER CHECK# 510 SEAL INITIALS: AC RECEIVED BY: REGISTER OF WILLS MARY C. LEWIS REGISTER OF WILLS /-,/-02/03 'v BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG I PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEtlENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX L~ DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 11-10-2003 MAGARO 11-10-2001 21 01-1046 CUMBERLAND 101 Allount Rellitted DEBRA K WALLET D K WALLET LAW OFFICES 24 N 32ND ST I,. CAMP HILL PA(lg011 *' REY-1547 EX AFP (01-05) CVNTHIA 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 ~ REV=is4-j-iX--AFP--((ff:oi-f-No'fici--OF-'rtiHERiTANCi-TAi-APPRAisEMENT-,--AL"rOwAifci-oi----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF MAGARO CVNTHIA FILE NO. 21 01-1046 ACN 101 DATE 11-10-2003 TAX RETURN WAS: (X) ACCEPTED AS FILED ) CHANGED I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will re~lect ~igures that include the total o~ ALL returns assessed to date. ASSESSMENT OF TAX: 15. Allount of Line 14 at Spousal rate (15) 16. AlIOunt of Line 14 taxable at Lineal/Class A rate (16) 17. Allount of Line 14 at Sibling rate (17) 18. Amount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Stock/Partnership Interest (Schedule C) (3) 4. tlortgages/Notes Receivable (Schedule D) (4) 5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets NO. 01 .00 .00 .00 .00 13.638.97 .00 .00 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Ada. Costs/Hisc. Expenses (Schedule H) 10. Debts/tlortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (9) (10) 525.00 563.99 NOTE: .00 X 00 = .00 X 045= 1,602.10 X 12 = 45,775.00 X 15 = NOTE: To insure proper credit to your account 1 subllit the upper portion of this forll with your tax paYllent. 13,638.97 (1) (2) (3) (14) 1 .088 99 12,549.98 6,774.98 47,377.10 (9)= .00 .00 192.25 6,866.25 7,058.50 TAX CREDITS: -",.nl""' ."..."...... . (+) AtlOUNT PAID DATE NUtlBER INTEREST/PEN PAID (-) ...c::::: 02-09-2002 CDOO0848 157.89 3,000.00 08-12-2002 CDOO1508 .00 3,034.36 INTEREST IS CHARGED THROUGH 11-25-2003 TOTAL TAX CREDIT 6,192.25 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 866.25 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 60.36 TOTAL DUE 926.61 . IF PAID AFTER DATE INDICATED 1 SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYtlENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU tlAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORti FOR INSTRUCTIONS.) //-02/~ ~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRIS8URG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT *' REV-I601 EX AFP CDI-05) DEBRA K WALLET D K WALLET LAW OFFICES 24 N 32ND S1 \ ~ CAMP HILL PA 17~1~ DATE ESTATE OF DATE OF DEATH FILE NUMBER .,' '\ COUNTY 'ACN 11-10-2003 MAGARO 11-10-2001 21 01-1046 CUMBERLAND 101 CYNTHIA II! 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 form with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ R'E-y= i 6oj-ix--A F P--(' 0 i-: o31-------...-i NifiRIT-ANc'E-TA X--Si''ATEME-tir-oF-ACCouiif--...--------------------- ESTATE OF MAGARO CYNTHIA FILE NO. 21 01-1046 ACN 101 DATE 11-10-2003 THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED 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: 11-10-2003 PR I NC I PAL TAX DU E : ............................................................................................................"'............................................................................................................ 7,058.50 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 02-09-2002 CDOO0848 157.89 31000.00 08-12-2002 CDOO1508 .00 3,,034.36 10-20-2003 CD003150 56.08- 928.19 TOTAL TAX CREDIT 7,064.36 BALANCE OF TAX DUE 5.86CR INTEREST AND PEN. .00 if IF PAID AFTER THIS DATEI SEE REVERSE TOTAL DUE 5.86CR SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $11 NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR)" YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. ) C?-d/-0 \., BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT~ ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DEBRA K WALLET D K WALLET LAW OFFICES 24 N 32ND ST CAMP HILL 'f.il DATE ESTATE OF DATE OF DEATH FILE NUMBER -.CpUNTY XCN 09-30-2002 MAGARO 11-10-2001 21 01-1046 CUMBERLAND 101 i 11! * REV-1547 EX AFP COI-02) CYNTHIA Allount Rellitted PA 17011':( 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 ~ RE-Y-=is4-j-Ex--iFP--foi-:02i--NCfficE--OF-'rNHEiiiTAifcE-TAirA-PPR7risEirENT~--iLi-owAifcE-crR----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF MAGARO CYNTHIA FILE NO. 21 01-1046 ACN 101 DATE 09-30-2002 TAX RETURN WAS: (X) ACCEPTED AS FILED CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets (1) (2) (3) (4) (5) (6) (7) 89,156.88 .00 .00 .00 82,649.18 1,602.10 .00 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adll. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (9) (10) 8~971.17 2.924.27 (11) (12) (13) (14) NOTE: I~ an assessment was issued previously, lines re~lect ~igures that include the total o~ ALL ASSESSMENT OF TAX: 15. Allount of Line 14 at Spousal rate (15) 16. Allount of Line 14 taxable at Lineal/Class A rate (16) 17. Allount of Line 14 at Sibling rate (17) 18. Allount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX CREDITS: NOTE: To insure proper credit to your account~ subllit the upper portion of this forll with your tax paYllent. 173~408.16 11 895 44 161~512.72 119~910.62 41~602.10 14, 15 and/or 16, 17, 18 and 19 will returns assessed to date. .00 X 00 = . 00 X 045 = 1~602.10 X 12 = 40~000.00 X 15 = (19)= .00 .00 192.25 6~000.00 6~192.25 r",unc.u 1t~,"~.Lrl l+J AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 02-09-2002 CDOO0848 157.89 3~000.00 08-12-2002 CDOO1508 .00 3~034.36 BALANCE OF UNPAID INTEREST/PENALTY AS OF 08-13-2002 TOTAL TAX CREDIT 6~192.25 BALANCE OF TAX DUE .00 INTEREST AND PEN. 1.00 TOTAL DUE 1.00 · IF PAID AFTER DATE INDICATED~ SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $l~ NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A IICREDITII (CR)~ YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT DEBRA K WALLET ESQUIRE 24 N 32ND STREET CAMP HILL, PA 17011 _uu_u fold ESTATE INFORMATION: SSN: 175-40-9365 FILE NUMBER: 2101-1046 DECEDENT NAME: MAGARO CYNTHIA DATE OF PAYMENT: 08/12/2002 POSTMARK DATE: 08/09/2002 COUNTY: CUMBERLAND DATE OF DEATH: 11/10/2001 NO. CD 001508 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $3,034.36 I I I I I I I I TOTAL AMOUNT PAID: $3,034.36 REMARKS: BRENDA SMOKER C/O DEBRA K WALLET ESQUIRE CHECK# 521 SEAL INITIALS: CW RECEIVED BY: REGISTER OF WILLS MARY C. LEWIS REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG1 PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT * V' REV-1607 EX AFP (01-05) DEBRA K WALLET D K WALLET LAW OFFICES 24 N 32ND ST CAMP HILL PA 17011 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 01-05-2004 MAGARO 11-10-2001 21 01-1046 CUMBERLAND 101 CYNTHIA Allount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLEI PA 17013 NOTE: To insure proper credit to your accountl subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV =i6"ifj-ix--AFP--foi-:031-------...--fNifERiTANCE--YAX--STA-fEME-NY-cfF-AC-COUN-f--...--------------- - -- - -- ESTATE OF MAGARO CYNTHIA FILE NO. 21 01-1046 ACN 101 DATE 01-05-2004 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 DUEl APPLICATION OF ALL PAYMENTS I THE CURRENT BALANCEI ANDI IF APPLICABLE I A PROJECTED INTEREST FIGURE. DATE OF LAST ASSLSSMENT OR RECORD ADJUSTMENT: 11-10-2003 P R I NC I PAL TAX DUE: ........................................................................................................................................................................................................................... 71058.50 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 02-09-2002 CDOO0848 157.89 31000.00 08-12-2002 CDOO1508 .00 31034.36 10-20-2003 CD003150 56.08- 928.19 12-22-2003 REFUND .00 5.86- TOTAL TAX CREDIT 71058.50 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 . IF PAID AFTER THIS DATEI SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. { IF TOTAL DUE IS LESS THAN $11 NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRJI YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT WALLET DEBRA K ESQUIRE 24 N 32 ND STREET CAMP HILL, PA 17011 -------- fold ESTATE INFORMATION: SSN: 175-40-9365 FILE NUMBER: 2101-1046 DECEDENT NAME: MAGARO CYNTHIA DA TE OF PAYMENT: 10/21/2003 POSTMARK DATE: 10/20/2003 COUNTY: CUMBERLAND DATE OF DEATH: 11/10/2001 NO. CD 003150 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $928.19 I I I I I I I I TOTAL AMOUNT PAID: $928.19 REMARKS: BRENDA SMOKER C/O DEBRA K WALLET ESQUIRE CHECK# 525 SEAL INITIALS: JA RECEIVED BY: REGISTER OF WILLS DONNA M. OTTO DEPUTY REGISTER OF WILLS C/ STATUS REPORT UNDER RULE 6.12 Name of Decedent: Cynthia Magaro Date of Death: November 10, 2001 Will No. 2001-01046 Admin. No. Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes No X 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: December 31. 2002 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informal.ly to the parties in interest? Yes No d. Copies of receipts, releases, joinders and" approvals of formal or informal accounts may be filed with the Cerk of the Orphans' Court and may be attached to this report. Date: 8/9/02 kO~1t.~ Signature Debra K. Wallet, Esq. Name (Please type or print) 24 N. 32nd St., Camp Hill, FA 17011 Address ( 717) 737-1300 Tel. No. Capacity: Personal Representative X Counsel for personal representative (MAH:rmf/AM3) ~r~ STATUS REPORT UNDER RULE 6.12 Name of Decedent: Cynthia Magaro Date of Death: November 10, 2001 Will No.: 2001-01046 Admin. No.: Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes 0 No ~ 2. If the answer is No, state when the personal representative reasonably believes that the adrnini strati on will be complete: December 15, 2003 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No 0 b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes 0 No 0 c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: 10/~/03 - ~".~ Signature :''-1 Debra K. Wallet, Esq. Name 24 N. 32nd St., Camp Hill, PA 17011 Address (717) 737-1300 Telephone No. Capacity: 0 Personal Representative JXl Counsel for personal representative REV-1500 ...u _u-=j!~7,=:" J _ I~HR~~rtENN;E DTE~E~~~~RN [:":~:,,' ~,_ _ ~~~::, __ lDECEDENT'SNAME(LAST,FIRST:-ANDMIDDLEINITIAW- - - - -I SOCIALSECURITYNUMBER- - - -- I Magaro, Cynthia 175-40-9365 i lDATEOFDEATH(MM-DD-YEAR~ ~DATEOFBIRTH(MM-DD-YEAR~' - - - I THIS RETURN MUST BE FILED IN DUPLICATE WITH-THE ~ ,_1111 0~~~~.__..___lg_Z;20/1947_---.----L- REGIS!ER 01= WILLS____ I (IF APPLICABLE) S~RVIVING ~POUSE'S NAME ( LAST, FIRST AND MIDDL~INITIAL)__._ ""~""" SOCIAL SECURITY~UMBER___._______ -----+-g-1. ()rigin~1 R~iurn .------0 2. Supplemental Return 0 3. Remainder Return (date of death prior to 12-13-82) w lIl:: ~ '" 0 4. Lirnited Estate 0 4a. Future Interest Compromise (date of death after 0 5. Federal Estate Tax Return Required <.J if ~ 12-12-82) 5 ~ g ~ 6. Decedent Died Testate (Attach copy 0 7. Decedent Maintained a Living Trust (Attach 0 8. Total Number of Safe Deposit Boxes c.. al of Will) copy of Trust) ~ 0 9, Litigation Proceeds Received 0 10. Spousal Poverty Credit (date of death between 1 - - andJ REV. 1500 EX + (&-00) c'..... f)F,.,("'::OL ; I'::~ C"-!!,'V / '7 -' j f:' :3 o 11. Election to tax under Sec. 9113(A) (Attach Sch 0) NAME I" COMPLETE MAILING ADDRESS ch ~ i Debra K. Wallet Ww j .-----.---.-- - ---------- ----- 0:: Q FIRM NAME (If applicable) _M J'~~~~~lDe~m~:-,llct~~ =- =- =- Lb~:1M2~t~~g~\_~~__~~_c~~~_- _ I 1. Real Estate (Schedule A) (1) 89,156.88 :_~ ()CFICIA,USEOMY 2. Stocks and Bonds (Schedule B) z o ~ ::> .... ii: c( lrl 0:: 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly 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) (2) (3) (4) None None None (5) 82,649.18 _n___._______ (6) 1,602.10 (7) None (8) 173,408.16 (9) 8,971.17 ----~._--,..----,_._---~ (10) 2,924.27 (11 ) 11,895.44 161,512.72 (12) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13) made (Schedule J) I 114. Net Value Subject to Tax (Line 12 minus Line 13) (14) ---~--- 1-----' ------ --------- .--..----- -----------. ----.---- I SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15.Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) z o >= c( .... ::> c.. :;; o <.J ~ .... 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 i 120. 0 119,910.62 41,602.10 x .00 (15) x .045 (16) 1,602.10 x .12 (17) 192.25 40,000.00 x .15 (18) 6,000.00 (19) 6,192.25 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Copyright 2000 form software only The Lackner Group, Inc. >> SE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH << Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 1654 Airport Drive _.._-._~---------------- CITY Mechanicsburg ----ISTj--- -..-----r7i.--------..- I STATE PA ,ZIP 17050 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 6,192.25 3,000.00 -'_.~-~-'- 157.89 Total Credits (A + B + C) (2) 3,157.89 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (0 + E) 4. 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 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. (3) _________ (4) 0.00 (5) (5A) (58) 3,034.36 3,034.36 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred;................................................................................~ ~ ~: ~:~::~ ~h~e~~~;i:~~s:~~e~=s~~~. ~~~~I. .~.~~. ~~~. :.~~:.~~~. ~~~~~~~~~~~. ~~. ~~~ .i.~.~~~~~:::::::::::::::::::::::::::::::::::: ~ d. receive the promise for life of either payments, benefits or care?............................................................. \001 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 ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury. I declare that I have examined this return. including accompanying schedules and statements, and to the best of my knowledge and belief. it is tnue. correct and complete. Declaration preparer other than the personal repre~~ntative is based on ali information of which preparer h,as any knowledge:__ _ __ ._._____ ________ SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE ~~~ SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN 105 Bunker Hill Road New Cumberland, P A 17070 ._~----~- ______JL?2:2.- DATE ADDRESS SIGNATURE OF PREPARER OTHER THAN REPRESENTA~-------,;oo-RESS .. --- -- --,-- Debra K. Wallet u>~~.~ ----------oAT~ 24 North 32nd Street Camp Hill, PA 17011 V1q I O~ 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. 39116 (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. 39116 (a) (1.1) (ii)]. The statute does not exemp\:l 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 twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P .S. 99116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P .S. 39116 1.2) [72 P.S. 39116 (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 P .S. 39116 (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. I I ESTATE OF I FILE NUMBER--~ --- Magaro, Cynthia ~_______L-~=-~=010~~_____ All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on schedule F. SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT VALUE AT DATE OF DEATH ~.'--'---'--- 89,156.88 ITEM NUMBER -..-.--- 1 DESCRIPTION 1654 Airport Drive, Mechanicsburg, P A 17050 (based on actual proceeds from sale; see attached settlement sheet) TOTAL (Also enter on Line 1, Recapitulation) 89,156.88 A - B. TYPE OF LOAN: us DEPARTMENT OF HOUSING & URBAN DEVELOPMENT 1.oFHA 2.0FmHA 3.DcONv. UNINS. 4.0VA 5 DCONV tl\S 6. FILE NUMBER: 17. LOAN NUMBER: SETTLEMENT STATEMENT 8. MORTGAGE INS CASE NUMBER: C NOTE. This form is furnished to give you a statement of actual settlement costs. Amounts paid to and by the settlement agent are shown trems marked "(Pac)" were paid outside the closing; they are shown here for informational purposes and are not included In the /olals D NAME AND ADDRESS OF E. NAME AND ADDRESS OF SELLER: F. NAME AND ADDRESS OF LENDEr:; Patrick Bradley Estate of Cynthia L. Magaro 1646 Airport Drive 1654 Airport Drive Mechanicsburg, PA 17055 Mechanicsburg, PA 17055 (' PROPERTY LOCATION: H. SETTLEMENT AGENT: I SETTLE~,lEI\; J;' ~:: '-' Min::ly S. Cb:rlrBn, At:t::a:rey at L:w 1654 Airport Drive 1-11-02 Mechanicsburg, PA 17055 PLACE OF SETTLEMENT 2215 Forest Hills Drive - Suite 35 Harrisburg, PA 17112 J. SUMMARY OF BORROWER'S TRANSACTION K. SUMMARY OF SELLER'S TRANSACTION 100. GROSS AMOUNT DUE FROM BORROWER: 400. GROSS AMOUNT DUE TO SELLER: 101 Contract Sales Price 156,(0).00 401. Contract Sales Price . 1Jt>,l}.}J.W 102 Personal Property 402. Personal Property lUJ Settlement CharQeS to Borrower (Line 1400) L,:J/U.W 403. 104 404. 105 405. AdlUstments For Items Paid By Sefler in advance Adiustments For Items Paid By Seller in advance 106. CitvITown Taxes to 406. CityfTown Taxes to 107 County Taxes to 407. County Taxes to 108 Scnool Tax to txjj. LlU 408. School Tax to till. qu 109 24.58 409. I LQ.:JO 110 410. 111 411. 112 412. 120 GROSS AMOUNT DUE FROM BORROWER 159,m.98 420. GROSS AMOUNT DUE TO SELLER 156,707.98 200. AMOUNTS PAID BY OR IN BEHALF OF BORROWER: 500. REDUCTIONS IN AMOUNT DUE TO SELLER: 201. Deposit or earnest money 5,lUJ.W 501. Excess Deposit (See Instructions) 5.(0).00 202 Pilncloal Amount of New Loan(s) 502. Seltlement Charges 10 Seller (Une 1400) :2, iU'U. W 203. Existing loan(s) taken subject to 503. Exlstina loan(s) taken subJecllo 204 504. Payoff of first Mortgage I 55 056.21 205. 505. Payoff of second Mortgage /I f'.= 1',1 206. 506. 207. 507. 208 508. 209. 509. Adluslments For /lems UnDaid Bv Sefler Adiustments For /lems Unpaid By Sefler 210 C,lyITown Taxes to 510. CityfTown Taxes to 211 County Taxes to 10.28 511. County Taxes to 1D.28 212 School Tax to 512. School Tax to 213 Credit 4W.W 513. CrErlit 400.00 214 514. S3t.er /Tr'ash L!:5.W 215 515. 216 516. 217 517. 218 518. I 219 519. : 220 TOTAL PAID BY/FOR BORROWER 5 410.28 520. TOTAL REDUCTION AMOUNT DUE SELLER i hi 551.10 300. CASH AT SETTLEMENT FROM/TO BORROWER: 600. CASH AT SETTLEMENT TO/FROM SELLER: 301 Gross Amount Due From Borrower lLine 120) 1'::J':1,LII.'::KJ 601. Gross Amount Due To Seller (Line 420) 156.707.98 302 Less Amounl Paid By/For Borrower (Line 220) ( 5,410.28) 602. Less Reductions Due Seller (Line 520) ( 67 ,551 . 1 0 303 CASH ( XFROM) ( TO ) BORROWER 153,867.70 603. CASH (X TO) ( FROM) SELLER 89,156.88 ~ OMS NO. 2502-0265 ir The underSigned hereby acknowledge receipt of a completed copy of pages 1&2 of this statement & any attachments referred to herein. 80a,." ./ ~~/ Patrick Brcdley S.II" ~~oI<...V'-1 ~Ec. . Ea:utr:ixoft:h= , EState of Qtnthia L. M:g:n:o *' I I SCHEDULE E I CAASSH, BANK DEPOSITS, & M. ISC. PERSONAL PROPERTY .. -- -.--.-- --.-......-- --,--- COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT I FILE NUMBER--- 21 - 01~~01046 ESTATE OF Magaro, Cynthia Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER --- I DESCRIPTION VALUE AT DATE OF DEATH 52,855.19 Chase USA Money Market Acct. #583-1-042063 500 Stanton Christiana Rd., Newark, DE 2 Personal property located in home (based on actual proceeds from sale) 4,590.00 3 Personal Jewelry (based on attached appraisal) 5,775.00 4 Cash in possession of decedent 365.00 5 1991 Honda Accord (based on proceeds from actual sale) 5,000.00 6 4 $200 EE Savings Bonds (see attached inventory report) 400.00 7 2001 Federal Lifetime Income Tax refund 742.00 8 Oakmark Fund #8000017714 7,301.02 9 4 pieces of artwork (based on attached appraisal) 622.50 10 AUL Long Term Care Solutions refund 26.08 11 Chase Bank Card credit balance 6.95 12 Citibank Mastercard refund 65.51 13 Beatles collectables (based on actual proceeds from sale) 4,899.93 TOTAL (Also enter on Line 5, Recapitulation) 82,649.18 JOSEpli JAMES JEWELERS ~~ ~~ TO WHOM IT MAY CONCERN: This is to certify that we are engaged in the jewelry business, appraising diamonds. watches, jewelry and precious stones of all descriptions. We herewith certify that we have this day carefully examined the following listed and described articles, the property of: NAME: ADDRESS: Brenda Smoker clo Cynthia Magaro 105 Bunker Hill Road New Cumberland,PA 17070 We estimate the value as listed for insurance or other purposes at the current retail value, excluding Federal and other taxes, In making this Appraisal we DO NOT agree to purchase or replace the articles DESCRIPTION The following items were evaluated for estate purposes. One ladies 14K white gold diamond fashion ring. The round old European shaped diamond measures approximately 6.80mm x 6.60mm x 3.9mm. This diamond weighs approximately 1.16ct. The clarity is VS2. The color is J. The culet is open. The striated fanning shank measures 13.4mm tapering to 2.5mm. This is a one piece casted shank. Value: $ 1,800.00 One ladies 14K white gold diamond engagement ring. The round brilliant cut diamond measures 5.7mm x 5.74mm x 3.5mm deep. This diamond weighs approximately .77ct. The clarity is YS2. The color is 1. The symmetry and polish are good. This is a two piece die struck assembly. Value: $ 1,100.00 One ladies l4K yellow and white gold diamond fashion ring. The old European diamond measures approximately 4.2mm in diameter. This diamond weighs approximately .30ct. The clarity is SI1. The color is G. This is secured with four prongs into a five leafed flower. This flower has a serated concaved pattern on the side. The shank measures l4.6mm tapering to 1.6mm. Value: $340.00 One ladies l4K yellow gold amethyst and diamond ring. The oval shaped amethyst measures 10 x 7mm. This weighs approximately 1.90ct. The color is "AN'. This is surrounded with sixteen 1.8mm round brilliant cut diamonds. These weigh approximately .50ctw. The clarity is 81. The color is I-I. The fmger size is 5. Value: $ 260.00 One ladies 14K yellow gold emerald and diamond ring. The oval shaped emerald measures approximately 6.8mm x 5.0mm x 2.9mm deep. This weighs approximately .90ct. The color and clarity are commercial. This is surrounded with ten round brilliant cut diamonds. These measure approximately 2.3-2.4mm in diameter. These weigh approximately .50ctw. The clarity is 11. The color is I-J. The finger size is 5.25. Value: $ 280.00 e--~ JAMES- - . DAVIS P.G. February 7,2002 -- The foregoing Appraisal is m~0t1\ tt!~~lltoeeJtUstr <M~frI>aflli~l"g~~1\a"'€Iffi&"Y b{~11tljl~4raisa1. ~nTdd ~~ JOSEpli JAMES JEWELERS TO WHOM IT MAY CONCERN: This is to certify that we are engaged in the jewelry business, appraising diamonds, watches, jewelry and precious stones of all descriptions. We herewith certify that we have this day carefully examined the following listed and described articles. the property of: NAME: ADDRESS: Brenda Smoker c/o Cynthia Magaro 105 Bunker Hill Road New Cumberland,P A 17070 We est~mate the value as listed for insurance or other purposes at the current retail value, excluding Federal and other taxes. In making this AppraisaJ we DO NOT agree to purchase or replace the articles DESCRIPTION The following items were evaluated for estate purposes. One ladies 14K yellow gold diamond tennis bracelet. Each of the forty-eight round brilliant cut diamonds measure approximately 2.9-3.0mm in diameter. These diamonds weigh approximately 5.00ctw. The clarity is SI2. The color is G-I. Value: $ 1,150.00 One strand of cultured pearls. Each of the forty-nine pearls measure approximately 7.0-7.5mm in diameter. The luster is very good. The color is a light creamy white rose'. The match and roundness is good. The clasp has a lOx4mm marquise jade cabochon prong set in the center. The strand measures seventeen inches long. Value: $ 450.00 One strand of graduated cultured pearls. Each of the 101 pearls measure approximately 3.0-7.5mm in diameter. The color is a light creamy white rose'. The luster and roundness are good. The strand measures approximately twenty-one inches long. The clasp has five 2.0mm sapphires and one 1.5mm single cut diamond. Value: $ 395.00 ~-~~ JAMEZ. DAVIS P.G. February 8,2002 The foregoing Appraisal is m~EJtl1 ~~M!!m1"B1!\"el!l'!l""" 'tf1ee~aflmstJ~~c;cl{D>~YJai'}l€l5&'" b{ lp:1\n1i~ 98~211t.is.1. ~ o ~ C.O Q)...... 0:: c Q) ~E: o Q) - > l:: .- Q)U ><C l:: C\l...... 00 00 C\lC\l -- -- ~;:~ ,..... .. :3 O,2"'Gl roll:l... 2o:!:1I:I ro ... - 0 oc~ -uU: c.;:: ;ta..t) (]) ~ U:,!Gl CM =0 >< Gl Z .!." <It ok OUJUJUJUJ ZZZZZ .,.- .,.- or- .,.- MMMM 0000 NNNN -.... ......... -- -... ...-00...- .,.- or- or- yo- NNNN 0000 0000 __NNNN -- -- -- MNNM 0000 't:l?fl.?fl.?fl.?fl. a;gggg ):0000 ?fl.?fl.?fl.?fl. ,!1"-001"- II:IOLOLOO O:::'<t..t..t..t 0000 0000 GlOOOO :30000 .,.- "'l""'"" "'l""'"" .,- ~(h 0000 ...0000 1Il0000 Gl{h ... Gl ... C 0000 0000 GlOOOO CJOOOO ._ .,.-.,.- T"'"""'- Q:{h Gl Gl :3... III 11:I ,,!!!O or- T'""' .,.- or- 0000 0000 __NNNN -- -- -- ...-00...- "'l""'"" .,- .,.- "'l""'"" ... 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"CcgJenen w Cll.-.91 Cll ~-t5Q)Q)() CllX(J)(J)l{J ()~CllCll:= enoenen Cll Z .- .- "C := "C"CC "C"Ccc,g cCoo OCll.o.o .0'01 0 I Q)1t). u.aD... o ~ .!!! "C c o .0 3: .0 l/l ~ o C Q) > C "0 C o OJ l/l OJ C .::;: ro (f) -- Q) ro 1ii UJ o L- ro OJ ro ~ ~ -- l/l C Q) E :J U o o >- ~ -c o ro L- ~ .!: E "0 :::J; l/l OJ C :;:; Q) (f) "0 C ro l/l C Q) E :J U o o -:--: () ...- ..... o ...- Q) OJ ro a.. o o o o Gl'<t CJ{h 'C ll. lJ) ro - o I- ~ -'t:l cC'<t (]) 0 ~lXl z ~ 14l0J ~~~~ ~ PARK "LANE l l :~~~~~:~ ~ ..~ - 4/" ____' , MB MARKEl STREET CAMP HILl.., FA 17011 Phooe: (717) 761-1233 Far.. (7"17) 761,1051 Emall; cparldane@aolc:om ~Tl: HO~ 9:30 - 5:00 01 ll:'..3G - tilQ Closed flw A;lPf. OaIw T'*-- Fri_ $aD.&"day Su~dlI!' "'~ on <:II' - f 1 OlD QUANT(N UNIT PRICE TOW... AMOONT ~ ig ~l~tl \ M FleCElV:O !iY TOTAL COM(WI9fTS SALES TAX GRANO T.oTAL oePOSIT BAL.A.NCE *' ESTATE OF Magaro, Cynthia I SCHEDULE F , I JOINTLY-OWNED PROPERTY-L : FILE NUMBER ~~=~~104~~~_~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ---.---------------..----------..-.-.--...------- If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A Candice Popik 1256 Summit View Court New Cumberland, PA 17070 Sister JOINTLY OWNED PROPERTY: -~-~---J---~~~ --~--- ----,-- : DESCRI PTION OF PROPERTY . _ ..1 _. _. 'X OF I DATE 0 DEATH ITEM ,F6~TJc3i~T ~~6~ Incl~d~ n~me <?f~nancial institution and bank .a~count numberl DATE OF DEATH DECD'S I VAL0E OF NUMB,EoR I TENANT JOINT lor similar Identifying number. Attach deed for JOintly-held real VALUE OF ASSET INTERESTj DECEDENT'S INTEREST -L---'" estate. r --1 ; ----;:-- 112119';'0001'148 ,h're, Apria H,alth"", Group 3,204.20 50% - 1,602.10 I : ..~ TOTAL (Also enter on line 6, RecaPitulatiOn)--i-- 1,602.10 . I -~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Magaro, Cynthia SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS -~---~-~----- I FILE NUMBER I 21 - 01 - 01046 "------_.._----------------~-~-~-._--,---..-._-_..- Debts of decedent must be reported on Schedule I. ITEM NUMBER -~.~ A. 2 FUNERAL EXPENSES: Myers-Hamer Funeral Home, Inc. 1903 Market St., Camp Hill, PA , Premier Caterers I (meal at memorial service) : Gary Muccio (flowers for memorial service) 3 I B. I ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions DESCRIPTION Social Security Number(s) / EIN Number of Personal Representative(s): 2. Street Address City Year(s) Commission paid Attorney's Fees Debra K. Wallet, Esq. State Zip LAMO~~~--- --~- -_.._-~..,----_._- 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees State Zip 6. Tax Return Preparer's Fees Kelly Financial Services 7. 1 Other Administrative Costs Alliance Mortgage 2 PP&L (electric) Total of Continuation Schedule(s) TOTAL (Also enter on line 9, Recapitulation) 2,040.00 430.07 216.87 4,000.00 417.00 325.00 522.62 210.65 L 808.9. -------- 8,971.17 .. I Schedule H COMMONWEALTH OF PENNSYLVANIA I ' Funeral Expenses & _~N~~~~~~~EDTE~~~~RN __~dministra~ive Costs_ con_tinued ESTATE OF . Magaro, CynthIa -~-~---T-.--.._-.._--------. 3 I Joseph James Jewelers (appraisal fee) I ------ I FILE NUMBER-~-----~-- I 21 - 01 - 01046 ---1----- 238.50-- 4 Duty's Locksmith (locks changed on home) 81.48 5 Housecleaning costs 50.00 6 Costs to care for cats after death of decedent 190.00 7 Costs incurred by Executrix for recordkeeping 14.60 8 Photocopies, postage, notary, etc. 50.00 9 MSN termination fee (internet termination fee) 184.38 ____1 i___ Page 2 of Schedule H I I I COMMONWEALTH OF PENNSYLVANIA I IN HERITANCE TAX RETURN~ RESIDENT DECEDENT ~_...__._--- *' SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & L1ENS_~_L - ~-----_._-------_._--_._----_..._- ESTATE OF Magaro, Cynthia --..._---_......_---_._.__._-'----_._-~_.._._-------,--. I FILE NUMBER _---B~___01046 Include unreimbursed medical expenses. ..._---,.._---~_._-_..._---_.- .-----..---------.-------- .._--------.- ITEM NUMBER 1 DESCRIPTION AMOUNT MBNA America (credit card) ---....-------------...-...--- ----~._--_._-_..._--_._.~ 755.93 2 Good Hope Veterinarian 295.39 3 Comcast Cable 9.29 4 Citibank (credit card) 395.65 5 Discover (credit card) 4.35 6 Candice Popik (reimbursement for mother's marker) 1,000.00 7 Holy Spirit Hospital 6.36 8 Central P A Hema & Med. One. 10.00 9 Waypoint Bank (home equity loan) 200.00 10 Living Earth (last lawn treatment) 58.30 11 PA Department of Revenue (2001lifetime state tax return) 89.00 12 Physicians of Rehab (medical bills after insurance) 100.00 TOTAL (Also enter on Line 10, Recapitulation) 2,924.27 REV.1513 EX+ (9.00)" ~I SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES ; INHERITANCE TAX RETURN ~' RESIDENT DECEDENT --------- -~-- ~_._--_.__._~- - ESTATE OF Mag~ro, c~~~- -------~rE N~I~~~~ 01046 --- N~MBER r _ NAME AND ADDRESS OF PERSON(S)RECEIVING PRO;ERTY .. I.. R:~;~~~E!~ AM';~~~~T~~~ARE~ I. tmABLE DISTRIBUTIONS (include outright spousal distributions) 1 I Brenda Smoker friend 20,000.00 I . 105 Bunker Hill Rd., New Cumberland, PA I I 2 · Deborah Krick friend 20,000.00 1209 E. Powderhorn Rd., Mechanicsburg, PA II. I I I I I I Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet I : i I NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRiBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX is NOT I BEING MADE ! I B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS Molly's Place Trust 119,910.62 _ TOTAL O~~AR~ -ENTE~ TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEETI 119,910.62 ~ ~ ~ ~ ,r LAST WILL AND TESTAMENT OF CYNTHIA MAGARO I, CYNTHIA MAGARO, of Mechanicsburg, Cumberland County, Pennsylvania, being of sound and disposing mind, memory, and understanding, do hereby make, publish, and declare this to be my Last Will and Testament and hereby revoke all other Wills and Codicils that I have made, including the Will made in June, 2001. FIRST: I give and bequeath all of my personal jewelry to my friend, BRENDA SMOKER, of New Cumberland, Pennsylvania; and my friend, DEBORAH KRICK, of Mechanicsburg, Pennsylvania. In the order listed above, each of these individuals is to select one item until they all have selected as many pieces as they want from my jewelry. The remainder shall become a part of my residuary estate. SECOND: I give and bequeath the sum of Twenty Thousand ($20,000) dollars to my friend, DEBORAH KRICK. I ask that she take my dog, Jolet, for as long as my pet shall live and care for this dog as she would for her own pet. THIRD: I give and bequeath the sum of Twenty Thousand ($20,000) dollars to my friend, BRENDA SMOKER. FOURTH: All the rest, residue, and remainder of my Estate, of whatever nature and wherever situate, I give to my Trustee, hereinafter named, in Trust for the following uses and purposes and upon the following terms: ? f' .~ ~ ~ .) A. The net income of the MOLLY'S PLACE TRUST and so much of the principal as the Trustee may determine in her absolute discretion shall be used for the spaying and neutering of animals, for the support of existing organizations operating for the benefit of animals, such as PAWS, and for the medical and adoption expenses of animals. B. In the administration of the Trust, the Trustee shall have the following powers, deemed to be supplementary to and not exclusive of, the general powers of trustees pursuant to law and including all powers necessary to carry the same into effect, all of which shall be exercised in a fiduciary capacity: 1. To hold any or all of the Trust Estate in the form received. 2. To sell at public or private sale, to mortgage, pledge, or hypothecate or to exchange or lease (including lease for a period extending beyond the term of this Trust), any stocks, notes, securities, real estate, minerals, and other trust property, upon such terms, cash or credit, or both, as she may deem advisable. 3. To invest and reinvest the Trust Estate in investments limited to real or personal property, minerals, royalties, and leaseholds. 4. To construct, add to, repair, or demolish (in whole or in part) any improvements upon any Trust property. 5. To participate in any reorganization, consolidation, merger, or dissolution of any corporation, the stocks, bonds, or other securities of which may be held at any time as part of the Trust Estate and to receive and continue to hold any property which may be allocated or distributed to it by reason of participation in any such reorganization, merger, or dissolution. i t 6. To make or hold investments or any part of the Trust Estate in common or undivided interests with other persons, corporations, or trusts. 7. To demand, receive, receipt for, sue for, and collect any and all rights, money, properties, or claims, to which this Trust may be entitled, and to compromise, settle, arbitrate, or abandon any claim or demand in favor of or against this Trust. 8. To borrow funds for this Trust in such amounts and for such purposes as she shall deem for the best interest of this Trust, and to purchase property on the credit of this Trust, and, in connection with such borrowing or such purchase, to execute and deliver promissory notes or other evidences of indebtedness of this Trust and to mortgage or pledge all or any part of the Trust Estate to secure payment of such indebtedness, and to repay such indebtedness out of the Trust Estate. 9. To employ agents, legal counsel, brokers, and assistants, and to pay their fees and expenses as she may deem necessary or advisable to carry out the provisions of this Trust. 10. To vote in person or by proxy any shares of stock which may form part of this Trust. 11. To lend money to any person or persons or organizations upon such terms, but with adequate interest and security, as she may deem advisable for the best interests of this Trust. 12. To elect, appoint, and remove directors of any corporation, the stock of which shall constitute Trust property, and to act as a director and officer of any such corporation. \ ~ r ~ ') ~\ ",~ 13 . Generally, and without limitation by any specific enumeration herein, to manage, control, operate, reconvert, invest, reinvest, sell, exchange, lease, mortgage, pledge, pool, or otherwise encumber and deal with the property of this Trust, for and in behalf of this Trust, to the same extent and with the same powers that any individual would have in respect to her own property and funds. 14. To act freely under all or any of the powers by this agreement given to the Trustee in all matters concerning this Trust, after forming her judgment based upon all the circumstances of any particular situation as to the interest of this Trust and the Trust purposes, without the necessity of obtaining the consent or permission of any person interested therein, or the consent or approval of any court, and notwithstanding that she may also be acting individually, or as trustee of other trusts, or as agent for other persons or corporations interested in the same matters, or may be interested in connection with the same matters as stockholder, director, or otherwise, provided, however, that she shall exercise such powers at all times in a fiduciary capacity. 15. To invest trust funds in interests in any common trust fund or funds now or hereafter established and being administered by the Trustee solely for the investment of trust funds. c. Should the Trust, in the sole opinion of my Trustee, be or become too small to warrant continuing such fund in trust, or should its administration be or become impractical for any other reason, my Trustee, in her sole discretion, may dissolve the Trust and use the moneys remaining for the purposes of the Molly's Place Trust set forth above. ~, \f A D. This Trust shall terminate not later than twenty (20) years from the date of my death, and the Trustee shall use the accumulated and undistributed principal and income then remaining in her hands at termination for the purposes set forth above. I J FIFTH: All interests of any beneficiary in the income or principal of this Estate, while undistributed and in the possession of my Executrix, even though vested and distributable, shall not be subject to attachment, execution or sequestration for any debt, contract, obligation or liability of any beneficiary and, furthermore, shall not be subject to pledge, assignment, conveyance, or anticipation. SIXTH: All inheritance, estate, and succession taxes (including interest and any penalties thereon) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate without reimbursement from any person. SEVENTH: In addition to all rights and powers conferred by law, I authorize and empower my Executrix and Trustee and their successors, in their absolute discretion and without necessity of obtaining court approval: A. To retain any of the investments composing the principal of this trust in the form in which the same shall have been delivered to the Trustee whether or not the same be in the nature and type legal for the investment of trust funds under the laws of the Commonwealth of Pennsylvania, including the stock of any corporate fiduciary acting hereunder. B. To invest in all forms of property (including, but not by way of limitation, real estate, all types of stocks and bonds, and participations in common trust funds), without being confined to investments prescribed by statute. rt- s C. To buy investments at a premium or discount. D. To hold property unregistered or in the name of a nominee. E. To give proxies, both ministerial and discretionary. F. To compromise claims. G. To join any merger, consolidation, reorganization, voting trust plan, or any other concerted action of security holders and to delegate discretionary duties with respect thereto. H. To lend to, and buy from, my estate. 1. To borrow and to pledge real and personal property as security therefor. J. To sell at public or private sale for cash or credit or partly for each, to exchange, or to lease for any period oftime, any real or personal property, and to give options for sales, exchanges, or leases. K. To allocate any property received or charge incurred to principal or income or partly to each, without being obliged to apply the usual rules of trust accounting. L. To exercise any option permitted by law which they believe to be advantageous from the viewpoint of overall tax reductions, including, without limitation of the foregoing, power and authority to claim administration or other expenses either as income tax deductions or inheritance or estate tax deductions, without regard to whether they were paid from principal or income and without requiring adjustments between principal and income for any resulting effect on income or estate taxes, and a deduction of such expenses for income tax purposes shall be given effect in computing the respective shares of all persons interested in my estate or the trusts set forth herein, even though the effect is to increase the share of one beneficiary or class of beneficiaries hereunder at the expense of another; and to make such adjustments, if any, between beneficiaries with respect thereto as they deem appropriate in view of the nature of the transaction and the amounts involved. M. To distribute in cash or in kind or partly in each. The powers granted hereunder shall be exercisable with respect to all real and personal property and shall continue in full force, even after the termination of any trust hereunder, ~ until the actual distribution of ali property. AU powers, autborities and discretion granted here f shaH be in addition to those granted by law and shaU be exercisable without leave of court. \? However, nothing herein shall be interpreted or construed to encourage, authorize, empower, '- ~\ or permit the Trustee or Executrix to act or cause anyone to act in a manner contrary to or inconsistent with accepted standards of portfolio diversification and risk mllnagement. EIGHTH: I nominate, constitute, and appoint: A. My friend, BRENDA SMOKER, as Executrix of this, my Last Will and Testament. In the event of the renunciation, death, resignation, or inability of my friend to act for whatever reason in this capacity, then I nominate, constitute, and appoint my friend, ZELLA ANDERSON, of Mechanicsburg, Pennsylvania, as Executrix of this, my Last Will and Testament. B. My friend, LORI JOHNSTON, of Mechanicsburg, Pennsylvania as Trustee of the Molly's Place Trust. In the event of the renunciation, death, resignation, or inability of my friend to act for whatever reason in this capacity, then I nominate, constitute, and appoint my friend, KATHY FEUCHTENBERGER, of Harrisburg, Pennsylvania, as Trustee. I direct that no representative named above shall be required to post security for the faithful performance of her duties in any jurisdiction insofar as I am able by law to relieve her of such obligation. Any of my representatives shall be entitled to reasonable compensation for the performance of the duties set forth here. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 1~ day of s~ , 2001, on this, the eighth of eight typewritten pages. I have also signed the left-hand margin of the first seven of these pages for purposes of identification only. (' ' I~-w:dr~_~ 'ft\a 'f'^fi CYNTHIA MAGARO SIGNED, PUBLISHED, and DECLARED by the Testatrix, CYNTHIA MAGARO, as her Last Will and Testament, in the presence of us, who at her request, in her presence, and in the presence of each other, have hereunto subscribed our names as witnesses. \.b Ltn..c.... ~. W A.M...r ~tt ~Hlw\^...J It.. ~~'CSb"'J . VA- i1-'S"~ x~~ '1~d.o~ ~ //tJ 3 ~. tJ~ ff d~ fl/7DII AFFIDA VIT Commonwealth of Pennsylvania County of Cumberland We, Debra K. Wallet and Lot.J~ W~c./ , the witnesses whose names are signed to the attached instrument, being duly qualified according to law, depose and say that we were present and saw the Testatrix sign and execute the instrument as her Last Will and Testament; 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 that time 18 years of age or older, of sound mind, and under no constraint or undue influence. .J}~~.w~ ~_ '-tJ~ Sworn or affirmed to and subscribed to before me byD...:hT"R k. UY:>..\ ~ t and Lor(\~ W2-bu- , witnesses, this 14 \..h day of :SQ9~R.mhQ--l , 2001. 1Jl:nu. 1Yl. dC'fP1\ Notary Publ1c Notarial Seal Mary M. Loper. Notary Public Camp Hili Bom. Cumberland County My Commission Expires Oct. 27. 2003 Mentler, Pennsylvama Association 01 Notanes .... ACKNOWLEDGMENT Commonwealth of Pennsylvania County of Cumberland I, CYNTHIA MAGARO, Testatrix, whose name is signed to the attached instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. ~ V\" 41f-~ CYN HIA MAGARO Sworn or affirmed to and subscribed before me by CYNTHIA MAGARO, the Testatrix, this }4;.k day of So..ph..Q.YY'\bu- , 2001. ---E ~\CV)j~ -rh. CX~ Notary Pub!' Notarial Seal Mary M. Loper, Notary Public Camp Hili BOrD, Cumberland County My Commission Expires Oct. 27. 2003 Member, Pennsylvania Association ot Notaries REV. 1500 EX'" (6.(lOj W t- >C~Ul UO::>C W"-U ,,00 UO::..J ,,-Ill "- <( t- Z W C W U W C REV-1500 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN FILE NUMBER DEPAR~~~~T2~66~~VENUE RESIDENT DECEDENT 21 01 01046 _______'H~RISBUf<G,P~712l}--06~------'--------------- __ _~___ _~_CaUNTY C;OQ~_YEA1L-___.J-I.lJMBER__ . DECEDENT'S NAME (LAST, FIRST, AND MIDDLE IN-IT~---' ,---- -~ -~I - SOCIALSEcuFii'Fi NUMBER--" - --- Magaro, Cynthia 175-40-9365 ID1A1T/E100F/-2DOEAOT1H (Mii-[)D-YE"-Rj "--~ATE OF BIRTfi"(MM-DD-YEAR) - --' - i-THIS RETURNRMEUGSTI'sB-TE EFIRLEDOINF DWUPILLICLASTE WITH THE __~120/19~2- -+ (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST AND MIDDLE INITIAL) -- ,---- ,~, I - SOCIAL SECURITY N-UMBER ----- ------ -tn- 1,' Ori9i~al-Retu-;:;; --~SuPPlemental Return -O~inainder Returr1(date-ofdeath prior to 12-13:82)- i I' 0 4, Limited Estate 0 4a, Future Interest Compromise (date of death after 0 5, Federal Estate Tax Return Required I 12-12-82) I ~ 6, Decedent Died Testate (Attach copy 0 7, Decedent Maintained a Living Trust (Attach 0 8, Total Number of Safe Deposit Boxes of Will) copy of Trust) o 9, Litigation Proceeds Received 0 10, Spousal Poverty Credit (date of death belween lrtl'.S$~C'l',oNi~6.sT'l:r~qQMPLe~p..AU~qpR~e~~~ NAME COMPLETE MAILING ADDRESS II De~ra K._!_a_llet -- -- -- --- -- ~ . . IRM NAME (If applicable) Law Offices of Debra K. Wallet 24 Nort~ 32nd Street _ ____ ___ __ _ _ - - -- - Camp HIll, PA 17011 ELEPHONE NUMBER 717/737-1300 - -- -- - ------- ~- - --- - ---- --- - - -- - - - ---- -- -- -- -- 1. Real Estate (Schedule A) (1) None o 11, Election to tax under See, 9113(A) (A\\ach Sch 0) 't- UlZ Ww O::c O::z 00 u"- ------; I 2. Stocks and Bonds (Schedule B) (2) (3) (4) None None 3, Clasely Held Corparation, Partnership or Sole-Proprietorship None z o ~ ::> t- r;: <( U w ex: 4. Martgages & Notes Receivable (Schedule D) 5, Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G ar 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) (5) 13,638.97 (6) None (7) None (8) 13,638.97 (9) 525.00 (10) 563.99 11. Total Deductions (total Lines 9 & 10) (11 ) 1,088.99 12,549.98 12. Net Value of Estate (Line 8 minus Line 11) (12) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14, Net Value Subject to Tax (Line 12 minus Line 13) (13) 6,774.98 (14) 5,775.00 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount af Line 14 taxable at the spousal tax rate, ar transfers under Sec. 9116(a)(1.2) x .00 (15) z o ~ t- o:> "- ::l! o U ~ t- x .045 (16) 16.Amount af Line 14 taxable at lineal rate (17) x .12 17. Amount of Line 14 taxable at sibling rate (18) 866.25 18. Amount of Line 14 taxable at collateral rate 5,775.00 x .15 19, Tax Due (19) 866.25 ,20. 0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. >> BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH << Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 1654 Airport Drive CITY I STATE PA ----_.._,-._._--~_._-- i ZIP 17050 Mechanicsburg Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1 ) Total Credits (A + 8 + C) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty 61. 94 Total Interest/Penalty (0 + E) 4. 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 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (3) (4) (5) (5A) (58) A. Enter the interest on the tax due. 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT 866.25 61.94 928.19 928.19 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;................................................................................~ ~: ~:::~ ~;e~;~;i:~~~s:~~:r~s~~~. ~~~~I. .~.~.~.~~~. :.~~:.~~. ~~~~~~~~~~~. ~~. ~~~. .i.~.~~~~;::::::::::..::::::::::::::::::::::::: d. receive the promise for life of either payments, benefits or care?............................................................. 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?........ ...... ....................... ................ ........................................ ...................... 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 No ; ~ ~ ~ ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FilE IT AS PART OF THE RETURN. Under penalties of pe~ury. I declare that I have examined this return, including accompanying schedules and statements. and to the best of my knowledge and belief, it is true. correct and complete. Declaration preparer other than the personal representative is based on all infomnation of which preparer has any knowiedge. SIGNATU~E OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS BrendlJ Smoker 1--', .- (_. . ~(_I\...~L,- '-.)/Y1 (j I'(..L~ SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN 105 Bunker Hill Road New Cumberland, PA 17070 ADDRESS DATE IO/I?/03 DATE SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE Debra K. Wallet ~ ~.~ ADDRESS DATE 24 North 32nd Street Camp Hill, PA 17011 N/i 03 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 exemPB 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 twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. ~9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P,S. 99116 1.2) [72 P.S. 39116 (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 P.S. ~9116 (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. I I SCHEDULE E 1._ ' CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERT.Y INHERITANCE TAX RETURN RESIDENT DECEDENT ____________.__.._____ . ..__.___. ----L______.~__.__._._ i~STATE OF.-------------------------I FILE NliMBER------- ~ M~g~~o:~nthia_~______ ___~_ __________~2l_=_2.l_=_.Q.19.~~ _____._ Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. -------~.-._- ---_..._--_.__._~....---------,.--- -----,---'-.--.-- ------------.'------.. ---'--_.-- "--,--"----",- ITEM NUMBER --- -_.-..~--,,--- ----_._-~--------_.._..._._.-._._-- 1 Waypoint Bank Checking Account #1000007780 P.O. Box 1711, Harrisburg, PA 17105 DESCRIPTION VALUE AT DATE OF DEATH ___._,______n_.__._____.____'.'._ __ _,______'._ 6,377.29 2 Cash in possession of decedent 28.00 3 Personal property located in home (based on actual proceeds from sale) 4,950.00 4 Home Instead homecare refund 1,519.40 5 Chase Settlement refund 31.03 6 Prudential Car Insurance refund 33.00 7 Prudential Home Insurance refund 249.00 8 MBNA refund 426.25 9 Money Order refund 25.00 TOTAL (Also enter on Line 5, Recapitulation) 13,638.97 I FUNERAL EXPENSES & I ADMINISTRATIVE COSTS .~~.~~_____ ____..--.1____ _ _.____________ ------~ ~--- -- --~--lRLE NUMBER--------- 21 - 01 - 01046 SCHEDULE H COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ___"___~_____..____._...._._.L-__ ESTATE OF . Magaro, CynthIa ----,-----'---- ,---_.'. -------------.--.------.-..--.-..- -....--..--..- -' --- -' -----._--- ----------,--.----'.- Debts of decedent must be reported on Schedule I. --ITEM-\-- ------ -- - -~ESCRIPTION NUMBER' A:---'!FUNERALEXPENSES' - - - -- -- --- -- AMOUNT 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions B. Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City Year(s) Commission paid Attorney's Fees Law Offices of Debra K. Wallet -- Debra K. Wallet State Zip 2. 500.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address Zip City Relationship of Claimant to Decedent State 4. Probate Fees 25.00 5. I Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 __J - ---------- - ---- _.__.__.._--.__....__.__._---~---"-----,---_._-"_._-- TOTAL (Also enter on line 9, Recapitulation) 525.00 SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS \ ___1_ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Magaro, Cynthia FILE NUMBER I 21-01-01046 Include unreimbursed medical expenses. ITEM NUMBER - ---- --- --.-._---,----'- ----.. --.,--..-- 1 Discover (credit card) DESCRIPTION AMOUNT 563.99 TOTAL (Also enter on Line 10, Recapitulation) 563.99 SCHEDULE J COMMONWEALTH OF PENNSYLVANIA , BENEFICIARIES __ __ _IN~~~~AENN!ED~"tE~~~1~n_~___ __ ______ . REV.1513 EX+ (9.00) _____L__ I FILE NUMBER 21 - 01 - 01046 - -----1- --.-..---..----------.-.- -----1 ~LATIC)NSHIPTO- ,---------- NUMBER '. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY . DECEDENT I AMO~~~~~~~ARE ---- ---------------.----- T ~.Irustee(s)...I------------ I. ' TAXABLE DISTRIBUTIONS (include outright spousal distributions) . 1 Brenda Smoker Friend 11/2 of persona 1 jewelry 105 Bunker Hill Rd., New Cumberland, PA I 2 Deborah Krick i Friend 1/2 of personal jewelry 1209 E. Powderhom Rd., Mechanicsburg, PA I i ESTATE OF Magaro, Cynthia i I Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet I II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE lB. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS PAWS (donation of artwork which could not be sold) 622.50 2 Molly's Place Trust 6,152.48 I TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET! 6,774.98 ____.._'_ __'___.____,___,,__ ___n..________..__.__O._.._.___.________________.__.__'.------.---..-~_.- 1 (\\~ (~' ~ ~ t LAST WILL AND TESTAMENT OF CYNTHIA MAGARO I, CYNTHIA MAGARO, of Mechanicsburg, Cumberland County, Pennsylvania, being of sound and disposing mind, memory, and understanding, do hereby make, publish, and declare this to be my Last Will and Testament and hereby revoke all other Wills and Codicils that I have made, including the Will made in June, 2001. FIRST: I give and bequeath all of my personal jewelry to my friend, BRENDA SMOKER, of New Cumberland, Pennsylvania; and my friend, DEBORAH KRICK, of Mechanicsburg, Pennsylvania. In the order listed above, each of these individuals is to select one item until they all have selected as many pieces as they want from my jewelry. The remainder shall become a part of my residuary estate. SECOND: I give and bequeath the sum of Twenty Thousand ($20,000) dollars to my friend, DEBORAH KRICK. I ask that she take my dog, Jolet, for as long as my pet shall live and care for this dog as she would for her own pet. THIRD: I give and bequeath the sum of Twenty Thousand ($20,000) dollars to my friend, BRENDA SMOKER. FOURTH: All the rest, residue, and remainder of my Estate, of whatever nature and wherever situate, I give to my Trustee, hereinafter named, in Trust for the following uses and purposes and upon the following terms: ~ ~ ..>. ~ .~ A. The net income of the MOLLY'S PLACE TRUST and so much of the principal as the Trustee may determine in her absolute discretion shall be used for the spaying and neutering of animals, for the support of existing organizations operating for the benefit of animals, such as PAWS, and for the medical and adoption expenses of animals. B. In the administration of the Trust, the Trustee shall have the following powers, deemed to be supplementary to and not exclusive of, the general powers of trustees pursuant to law and including all powers necessary to carry the same into effect, all of which shall be exercised in a fiduciary capacity: 1. To hold any or all of the Trust Estate in the form received. 2. To sell at public or private sale, to mortgage, pledge, or hypothecate or to exchange or lease (including lease for a period extending beyond the term of this Trust), any stocks, notes, securities, real estate, minerals, and other trust property, upon such terms, cash or credit, or both, as she may deem advisable. 3. To invest and reinvest the Trust Estate in investments limited to real or personal property, minerals, royalties, and leaseholds. 4. To construct, add to, repair, or demolish (in whole or in part) any improvements upon any Trust property. 5. To participate in any reorganization, consolidation, merger, or dissolution of any corporation, the stocks, bonds, or other securities of which may be held at any time as part of the Trust Estate and to receive and continue to hold any property which may be allocated or distributed to it by reason of participation in any such reorganization, merger, or dissolution. l J I' 6. To make or hold investments or any part of the Trust Estate in common or undivided interests with other persons, corporations, or trusts. 7. To demand, receive, receipt for, sue for, and collect any and all rights, money, properties, or claims, to which this Trust may be entitled, and to compromise, settle, arbitrate, or abandon any claim or demand in favor of or against this Trust. 8. To borrow funds for this Trust in such amounts and for such purposes as she shall deem for the best interest of this Trust, and to purchase property on the credit of this Trust, and, in connection with such borrowing or such purchase, to execute and deliver promissory notes or other evidences of indebtedness of this Trust and to mortgage or pledge all or any part of the Trust Estate to secure payment of such indebtedness, and to repay such indebtedness out of the Trust Estate. 9. To employ agents, legal counsel, brokers, and assistants, and to pay their fees and expenses as she may deem necessary or advisable to carry out the provisions of this Trust. 10. To vote in person or by proxy any shares of stock which may form part of this Trust. 11. To lend money to any person or persons or organizations upon such terms, but with adequate interest and security, as she may deem advisable for the best interests of this Trust. 12. To elect, appoint, and remove directors of any corporation, the stock of which shall constitute Trust property, and to act as a director and officer of any such corporation. . . \ ~ 1- ~ -) 1 13. Generally, and without limitation by any specific enumeration herein, to manage, control, operate, reconvert, invest, reinvest, sell, exchange, lease, mortgage, pledge, pool, or otherwise encumber and deal with the property of this Trust, for and in behalf of this Trust, to the same extent and with the same powers that any individual would have in respect to her own property and funds. 14. To act freely under all or any of the powers by this agreement given to the Trustee in all matters concerning this Trust, after forming her judgment based upon all the circumstances of any particular situation as to the interest of this Trust and the Trust purposes, without the necessity of obtaining the consent or permission of any person interested therein, or the consent or approval of any court, and notwithstanding that she may also be acting individually, or as trustee of other trusts, or as agent for other persons or corporations interested in the same matters, or may be interested in connection with the same matters as stockholder, director, or otherwise, provided, however, that she shall exercise such powers at all times in a fiduciary capacity. 15. To invest trust funds in interests in any common trust fund or funds now or hereafter established and being administered by the Trustee solely for the investment of trust funds. C. Should the Trust, in the sole opinion of my Trustee, be or become too small to warrant continuing such fund in trust, or should its administration be or become impractical for any other reason, my Trustee, in her sole discretion, may dissolve the Trust and use the moneys remaining for the purposes of the Molly's Place Trust set forth above. ~ ~,. ~ /.. r-.. D. This Trust shall terminate not later than twenty (20) years from the date of my death, and the Trustee shall use the accumulated and undistributed principal and income then remaining in her hands at termination for the purposes set forth above. I j FIFTH: All interests of any beneficiary in the income or principal of this Estate, while undistributed and in the possession of my Executrix, even though vested and distributable, shall not be subject to attachment, execution or sequestration for any debt, contract, obligation or liability of any beneficiary and, furthermore, shall not be subject to pledge, assignment, conveyance, or anticipation. SIXTH: All inheritance, estate, and succession taxes (including interest and any penalties thereon) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate without reimbursement from any person. SEVENTH: In addition to all rights and powers conferred by law, I authorize and empower my Executrix and Trustee and their successors, in their absolute discretion and without necessity of obtaining court approval: A. To retain any of the investments composing the principal of this trust in the form in which the same shall have been delivered to the Trustee whether or not the same be in the nature and type legal for the investment of trust funds under the laws of the Commonwealth of Pennsylvania, including the stock of any corporate fiduciary acting hereunder. B. To invest in all forms of property (including, but not by way of limitation, real estate, all types of stocks and bonds, and participations in common trust funds), without being confined to investments prescribed by statute. (~ s C. To buy investments at a premium or discount. D. To hold property unregistered or in the name of a nominee. E. To give proxies, both ministerial and discretionary. F. To compromise claims. G. To join any merger, consolidation, reorganization, voting trust plan, or any other concerted action of security holders and to delegate discretionary duties with respect thereto. H. To lend to, and buy from, my estate. I. To borrow and to pledge real and personal property as security therefor. J. To sell at public or private sale for cash or credit or partly for each, to exchange, or to lease for any period of time, any real or personal property, and to give options for sales, exchanges, or leases. K. To allocate any property received or charge incurred to principal or income or partly to each, without being obliged to apply the usual rules of trust accounting. L. To exercise any option permitted by law which they believe to be advantageous from the viewpoint of overall tax reductions, including, without limitation of the foregoing, power and authority to claim administration or other expenses either as income tax deductions or inheritance or estate tax deductions, without regard to whether they were paid from principal or income and without requiring adjustments between principal and income for any resulting effect on income or estate taxes, and a deduction of such expenses for income tax purposes shall be given effect in computing the respective shares of all persons interested in my estate or the trusts set forth herein, even though the effect is to increase the share of one . . beneficiary or class of beneficiaries hereunder at the expense of another; and to make such adjustments, if any, between beneficiaries with respect thereto as they deem appropriate in view of the nature of the transaction and the amounts involved. M. To distribute in cash or in kind or partly in each. The powers granted hereunder shall be exercisable with respect to all real and personal property and shall continue in full force, even after the termination of any trust hereunder, ~ until the actual distribution of all property. All powers, authorities and discretion granted here .J shall be in addition to those granted by law and shall be exercisable without leave of court. \?' However, nothing herein shall be interpreted or construed to encourage, authorize, empower, or permit the Trustee or Executrix to act or cause anyone to act in a manner contrary to or inconsistent with accepted standards of portfolio diversification and risk ml1nagement. EIGHTH: I nominate, constitute, and appoint : A. My friend, BRENDA SMOKER, as Executrix of this, my Last Will and Testament. In the event of the renunciation, death, resignation, or inability of my friend to act for whatever reason in this capacity, then I nominate, constitute, and appoint my friend, ZELLA ANDERSON, of Mechanicsburg, Pennsylvania, as Executrix of this, my Last Will and Testament. B. My friend, LORI JOHNSTON, of Mechanicsburg, Pennsylvania as Trustee of the Molly's Place Trust. In the event of the renunciation, death, resignation, or inability of my friend to act for whatever reason in this capacity, then I nominate, constitute, and appoint my friend, KATHY FEUCHTENBERGER, of Harrisburg, Pennsylvania, as Trustee. I direct that no representative named above shall be required to post security for the faithful performance of her duties in any jurisdiction insofar as I am able by law to relieve her of such obligation. Any of my representatives shall be entitled to reasonable compensation for the performance of the duties set forth here. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 1. L..('^'- day of s~ , 2001, on this, the eighth of eight typewritten pages. I have also signed the left-hand margin of the first seven of these pages for purposes of identification only. f'. . -T"11 ~ ; J'd' I.-"J,t"(V---".~~-<y IY\a r'"^ fi CYNTHIA MAGARO SIGNED, PUBLISHED, and DECLARED by the Testatrix, CYNTHIA MAGARO, as her Last Will and Testament, in the presence of us, who at her request, in her presence, and in the presence of each other, have hereunto subscribed our names as witnesses. \.(J A.W.... ~. W~ ~ tf ~HI ~"...h/l.''''.J ~ " ~"""'-"CsbJ' VA- i~,S"~ o ~~-A/ {~tJ~ 4tJ,q ~" ;J~' fr J~ {l17DII ACKNOWLEDGMENT Commonwealth of Pennsylvania County of Cumberland I, CYNTHIA MAGARO, Testatrix, whose name is signed to the attached instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. k1i\.:ti-v.P \r, 41fr-Yr CYN HIA MAGARO Sworn or affirmed to and subscribed before me by CYNTHIA MAGARO, the Testatrix, this 1410" day of SQ.ph.uY"\.lJu- ,2001. J; TIle!'") ) ~ -1h. cY)0(W-1\ Notary Publij; Notarial Seal Mary M. loper, Notary Public Camp Hill 8oro, Cumberland County My Commission Expires Oct. 27, 2003 Meni>er, PennsylVania AssOCiation 01 Notaries '. AFFIDA VIT Commonwealth of Pennsylvania County of Cumberland We, Debra K. Wallet and Lo~Pt \.J~(/ , the witnesses whose names are signed to the attached instrument, being duly qualified according to law, depose and say that we were present and saw the Testatrix sign and execute the instrument as her Last Will and Testament; 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 that time 18 years of age or older, of sound mind, and under no constraint or undue influence. \-O~~,W~ ~'-t.J~ Sworn or affirmed to and subscribed to before me byI:>...'n,--r:..... \::::", l/~\')J L~ t ,I\-h - and Lor(\CA.., WQ....b.u- , witnesses, this i'-t day of ~1'.ph rnh.oJ"" , 2001. -men )--4 /11 cfi~", Notary Public v Notarial Seal Mary M. Loper, Notary Public Camp Hill BOlO, Cumberland County My Commission Expires Oct. 27, 2003 Ment>er, Pennsylvania Association of Notanes STATUS REPORT UNDER RULE 6.12 Name of Decedent: Cynthia Magaro Date of Death: November 10, 2001 Will No.: 2001-01046 Admin. No.: Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes ["-1 No [] .- 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: December 31, 2004 3. If the answer to No. 1 is Yes, state the following: a.Did the personal representative file a final account with the Court? Yes _ No [--[ b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: 11/9/04 Signature Debra K. Wallet, Esq. Name 24 N. 32nd St., Camp Hill, PA 17011 Address ~ ( 717 )" 737-1300 - _; C; Telephone No. Capacity: ["-1 Personal Representative [] Counsel for personal representative IN THE ORPHANS' COURT DIVISION OF THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF CYNTHIA MAGARO, DECEASED No. 2001-01046 APPROVAL OF ACCOUNT, WAIVER, RECEIPT, RELEASE, AND AGREEMENT OF INDEMNITY (-"') (- (::2 :n The circumstances leading up to the execution of this instrument are as follows:.:::~; '_,_~ -"1'1 1. Cynthia Magaro died on November 10, 2001, leaving a Will datedS~tember.'? t,.) ..t:- 14,2001, naming Brenda Smoker as Executrix. 2. Letters Testamentary were granted to Brenda Smoker by the Register of Wills of Cumberland County on November 15,2001. 3. Those beneficiaries receiving specific bequests have already received those bequests and have released the Executrix (see Exhibit A, consisting of these releases, attached hereto) . 4. It is the desire of the Magaro heirs that the Estate be distributed without the formality of a court proceeding in order to save the expense, publicity, and delay incident to such court proceeding, and the Executrix is willing to make such distribution upon the execution of this instrument. 5. An account of the administration of the Estate of Cynthia Magaro has been prepared by the Executrix. A copy is attached hereto as Exhibit B. 6. In consideration of the foregoing, each of the undersigned hereby: A. Represents and warrants that she has read and understands this instrument and that the facts set forth above are true and correct to the best of her knowledge, information and belief; -1- -J-. ...., ;:"-.:> c.::J ::.-q ~: .'" r,,) Cl -r1 (-) --1"1 B. Declares that she has examined the attached account of the administration of the Estate and the attached schedule of distribution; that she finds them to be true and correct in all particulars; that she accepts and approves them as if they had been duly filed, audited, adjudicated and confirmed absolutely by the Orphans' Court Division of the Court of Common Pleas of Cumberland County, and as if the amounts shown as distributable had been duly awarded to her; C. Waives the filing and auditing of the account of the administration of the Estate in the Orphans' Court Division of the Court of Common Pleas of Cumberland County, and agrees that the Orphans' Court Division of the Court of Common Pleas of Cumberland County may by its decree confirm the account and approve the schedule of distribution; D. Requests the Executrix to make distribution of the principal and income in accordance with the schedule of distribution, and effective upon delivery to her of the amounts shown as respectively distributable, acknowledges receipt of such property; E. Agrees to refund to the Executrix any amount which may at any time be determined to have been an erroneous distribution to her, regardless of the cause of such erroneous distribution, even if attributable to negligence, and agrees that any period for the limitation of actions for the collection of any erroneous distribution shall commence only at such time as the Executrix shall have obtained actual knowledge of such erroneous distribution and that in no event shall the period for collection of any erroneous distribution be less than two years after the actual discovery thereof; F. Absolutely and irrevocably remises, releases, quitclaims and forever discharges Brenda Smoker, individually and in her capacity as Executrix, from any and all -2- actions, suits, payments, accounts, reckonings, liabilities, claims and demands relating in any way to the administration of the Magaro Estate; G. Agrees to indemnify and hold harmless, to the extent of the funds received by her hereunder, Brenda Smoker, individually and in her capacity as Executrix, from and against any and all claims, loss, liability or damage (including legal fees and costs in connection therewith) which she may suffer or to which she may be subjected by reason of her administration of the Estate, the settlement of her Executrix's account and the distribution of the assets of the Estate without having the formal approval of the Orphans' Court Division of the Court of Common Pleas of Cumberland County, including, but not limited to, any liability for any federal estate tax, Pennsylvania inheritance tax or any other death taxes, together with interest and costs incidental thereto, relating in any way to the Estate; and H. Declares it to be her intention that this instrument, consisting of three pages, shall be governed by the law of Pennsylvania and shall be legally binding as an agreement under seal upon her and upon her heirs, executors, administrators and assigns. 4 Executed on May 20 , 2000>$: ( ~~ rus ee for Molly's Place Trust tu-'~ Sn~, ~~..~ "BRENDA SMOKER, Executrix (Seal) -3- FEB 2 0 2002 IN THE ORPHANS' COURT DIVISION OF THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF CYNTHIA MAGARO, DECEASED #2001-01046 I hereby acknowledge receipt of $20,000 from the Estate of Cynthia Magaro. I understand that this represents the full distribution. My signature below acknowledges receipt of the chel:k. By my signature, I also agree to refund to the Executrix any amount which may at any time be determined to have been an erroneous distribution, regardless of the cause of such erroneous distribution, even if attributable to negligence, and agree that any period for the limitation of actions for the collection of any erroneous distribution shall commence only at such time as the Executrix shall have obtained actual knowledge of such erroneous distribution and that in no event shall the period for collection of any erroneous distribution be less than two years after the actual discovery thereof. I agree to indemnify and hold harmless, to the extent of the funds received in this distribution, Brenda Smoker, individually and in her capacity as Executrix, from and against any and all claims, loss, liability or damage (including legal fees and costs in connection therewith) which she may suffer or to which she may be subjected by reason of this distribution of the assets of the Estate without having the formal approval of the Orphans' Court Division of the Court of Common Pleas of Cumberland County, including, but not limited to, any liability for any federal estate tax, Pennsylvania inheritance tax or any other death taxes, together with interest and costs incidental thereto, relating in any way to the Estate. ~ J DEBORAH KRI K EXHIBIT A FES 2 0 200' IN THE ORPHANS' COURT DIVISION OF THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF CYNTIDA MAGARO, DECEASED #2001-01046 I hereby acknowledge receipt of $20,000 from the Estate of Cynthia Magaro. I understand that this represents the full distribution. My signature below acknowledges receipt of the check. By my signature, I also agree to refund to the Executrix any amount which may at any time be determined to have been an erroneous distribution, regardless of the cause of such erroneous distribution, even if attributable to negligence, and agree that any period for the limitation of actions for the collection of any erroneous distribution shall commence only at such time as the Executrix shall have obtained actual knowledge of such erroneous distribution and that in no event shall the period for collection of any erroneous distribution be less than two years after the actual discovery thereof. I agree to indenmify and hold harmless, to the extent of the funds received in this distribution, Brenda Smoker, individually and in her capacity as Executrix, from and against any and all claims, loss, liability or damage (including legal fees and costs in connection therewith) which she may suffer or to which she may be subjected by reason of this distribution of the assets of the Estate without having the formal approval of the Orphans' Court Division of the Court of Common Pleas of Cumberland County, including, but not limited to, any liability for any federal estate tax, Pennsylvania inheritance tax or any other death taxes, together with interest and costs incidental thereto, relating in any way to the Estate. I~Sm~ BRENDA SMOKER JAN () , I 7"0" t- i ,,)~ COMMONWEALTH OF PENNSYLVANIA OFFICE OF ATTORNEY GENERAL January 19, 2005 TOM CORBETT ATTORNEY GENERAL Charitable Trusts & Organizations Section 14'h Floor, Strawberry Square Harrisburg, Pennsylvania 17120 717,783-2853/717-787-1190 (Fax) mfoerster@attorneygeneral.gov VIA FAX 761-5319 & MAIL Debra K. Wallet, Esquire 24 North 3 rd Street Camp Hill, PA 17011-2917 Re: Estate of Cynthia Magaro 21-2001-1046 Dear Ms. Wallet: This will acknowledge receipt of notice regarding the above captioned matter. I have reviewed the Notice, Will and First & Final Accountingthat you have supplied and have no objection. Having all the information that I need, I will now close my file. Please be advised that the above review was made pursuant to the parens patriae authority of this Office and is limited to that function. Thank you for your time and consideration of this matter. SA::ifJ;;;c/ M'ichael T. Foerster Deputy Attorney General Cc John DeLorenzo, Esquire (fax only) 234-6808 Imtf BEFORE THE REGISTER OF WILLS, CUMBERLAND COUNTY, PENNSYLVANIA No. 2001-01046 FIRST AND FINAL ACCOUNT OF BRENDA SMOKER, Executrix For ESTATE OF CYNTHIA MAGARO, Deceased Date of Death: November 10, 2001 Date of Executrix's Appointment: November 15, 2001 Accounting for the Period: November 15, 2001 to December 31,2003 PURPOSE OF ACCOUNT: Brenda Smoker, Executrix, offers this Account to acquaint interested parties with the transactions that have occurred during her administration. The Account also indicates the proposed distribution of the Estate. It is important that the Account be carefully examined. Requests for additional information or questions or objections can be discussed with: Debra K. Wallet, Esquire 24 N. 32nd Street Camp Hill, PA 17011 I.D. #23989 (717) 737-1300 EXHIBIT B SUMMARY OF ACCOUNT Page Current Value Fiduciary Acquisition Value Proposed Distribution to Beneficiaries 8 $120,320.08 PRINCIPAL Receipts 2-3 $185,478.03 Net Gain on Sales or Other Dispositions 4 83.59 Less Disbursements Debts of Decedent 4 $3,530.26 Funeral Expenses 4 2,686.94 Administration Expenses 5 1,727.22 Federal and State Taxes 5 6,977.69 Fees and Commissions 5 5,063.50 $19,985.61 Principal Balance on Hand $165,576.01 INCOME Receipts 6 $1,141.57 Income Balance on Hand 1,141.57 Balance Before Distributions $166,717.58 Distributions to Beneficiaries 7 46,397.50 Combined Balance on Hand $120,320.08 RECEIPTS OF PRINCIPAL Assets Listed in Inventory: (Value as of Date of Death) Cash and Bank Deposits: Chase USA 500 Stanton Christiana Rd. Newark, DE Money Market #583-1-042063 $52,855.19 Waypoint Bank P.O. Box 1711 Harrisburg, PA 17105 Checking Account #1000007780 6,377.29 Cash in possession of decedent 393.00 Oakmark Fund #8000017714 7,301.02 $66,926.50 Tangible Personal Property: Personal property located in home (based on actual sale) $9,540.00 Personal jewelry (as appraised) 5,775.00 1991 Honda Accord (based on actual sale) 5,000.00 4 pieces of artwork (as appraised) 622.50 Beatles collectibles (based on actual sale) 4,899.93 $25,837.43 Bonds: 4 $200 EE Savings Bond $400.00 2 Realty: 1654 Airport Drive Mechanicsburg, PA 17050 Refunds: 2001 Federal Income Tax refund $742.00 AUL Long Term Care Solutions refund 26.08 Chase Bank Card balance refund 6.95 Citibank Mastercard refund 65.51 Home Instead homecare refund 1,519.40 Chase Settlement Refund 31.03 Prudential Car Insurance refund 33.00 Prudential Home Insurance refund 249.00 MBNA refund 426.25 Money Order refund 25.00 TOTAL ASSETS LISTED IN INVENTORY: Receipts Subsequent to Inventory (Valued When Received) Coins from Piggy Bank TOTAL RECEIPTS OF PRINCIPAL: 3 $89,156.88 $3,124.22 $33.00 $185,445.03 $185,478.03 GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS 06/24/03 Redemption of Oakmark Fund #8000017714 Net Proceeds Fiduciary Acquisition $7,384.61 7,301.02 DISBURSEMENTS OF PRINCIPAL Debts of Decedent: MBNA America (credit card) Good Hope Veterinarian Comcast Cable Citibank (credit card) Discover (credit card) Candice Popik (reimbursement for mother's marker) Holy Spirit Hospital Central PA Hema & Med. One. Waypoint Bank (home equity loan) Living Earth (last lawn treatment) PA Dept. of Revenue (2001 tax return) Physicians of Rehab VNA of Central Pennsylvania Funeral Expenses: Myers-Harner Funeral Home 1903 Market Street Camp Hill, PA 17011 Premier Caterers (meal at memorial service) Gary Muccio (flowers for memorial service) $755.93 295.39 9.29 395.65 568.34 1,000.00 6.36 10.00 200.00 58.30 89.00 100.00 42.00 $3,530.26 $2,040.00 430.07 216.87 $2,686.94 4 $83.59 Administration Expenses: $420.00 522.62 210.65 81.48 50.00 190.00 Probate Fees Alliance Mortgage PP&L (electric) Duty's Locksmith Housecleaning costs Costs to care for cats after death of decedent Costs incurred by Executrix for recordkeeping Photocopies, postage, notary, etc. 28.49 MSN termination fee (internet termination) 184.38 Reserve for Filing of Account 25.00 Federal and State Taxes: P A Inheritance Tax P A Dept of Revenue (2002 fiduc. tax) Reserves For 2003 fiduciary taxes Fees and Commissions: Debra K. Wallet, Esq. - Atty. fees Kelly Financial Services (tax prep.) Joseph James Jewelers (appraisal fee) 14.60 $6,956.69 11.00 10.00 $4,500.00 325.00 238.50 5 $1,727.22 $6,977.69 $5,063.50 RECEIPTS OF INCOME Interest Savings Bond interest Chase USA interest Estate Checking Account 2001 interest 2002 interest 2003 interest TOTAL RECEIPTS OF INCOME: $0.42 366.92 271.83 6 $13.28 489.12 639.17 $1,141.57 DISTRIBUTION TO BENEFICIARIES TO: Brenda Smoker 105 Bunker Hill Road New Cumberland, PA 2/18/02 Cash Distribution 1f2 of personal jewelry Deborah Krick 1209 E. Powderhorn Road Mechanicsburg, PA 2/18/02 Cash Distribution 1/2 of personal jewelry Donation of artwork to PAWS (artwork which could not be sold) TOTAL DISTRIBUTION TO BENEFICIARIES: 7 $20,000.00 2,887.50 $20,000.00 2,887.50 622.50 $46,397.50 PROPOSED DISTRIBUTION TO BENEFICIARIES TO: Molly's Place Trust c/o Lori Johnston, Trustee 700 Moores Mountain Road Mechanicsburg, PA 17055 $120,320.08 TOTAL PROPOSED DISTRIBUTION TO BENEFICIARIES: $120,320.08 8 STATUS REPORT UNDER RULE 6.12 Name of Decedent: Cynthia Magaro Date of Death: November 10, 2001 Will No. 2001-01046 Admin. No. Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes X No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informal,ly to the parties in interest? Yes X No d. Copies of receipts, releases, joinders and' approvals of formal or informal accounts may be filed with the Cerk of the Orphans' Court and may be attached to this report. Date: 1/25/05 () , u.lLt14- to, wr."u...~ Signature Debra K. Wallet, Esq. Name (Please type or print) 24 N. 32nd St., Camp Hill, PA 17011 Address tJ... C.)C' LLJ C)_ t.l.._ - L; : C~:. ...:l" "") N a.. "-D N ::-,(' en r.L :~-',_" '-1..;-<, _.1<'-, , u:.:.c: CL CL:: o (717) 737-1300 Tel. No. -~ ~ l-~ c:::> = "'" Capacity: Personal Representative X Counsel for.personal .9 representat~ve if' (MAR: rmf/ AM3 )