HomeMy WebLinkAbout04-1145PETITION FOR PROBATE and GRANT OF LETTERS
also known as To:
Social Security No. 7_0 ~ - 32_ "1 ~c~sed.
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the execut r~ i "L
in the last will of the above decedent, dated 7-~1.~O.-~"~ ZT_ icl~ ~'
and codicil(s) dated J "
Register of Wills for the . ~
County of 0--.LA~Yq~IO~in the
Commonwealth of Pennsylvania
named
,19.__
(state relevant cir¢ltmstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in ~ ~3C.~t~' ] O. Y3 <~ County P ..... ~,,~,,;o wieh
last family or principal residence at 1'7~ ~l-ck~Or~ ~a:l ., ~.~.~1,~i.~,,. .....
(list street, number and muncipality)
Dependent, then .-~ Tfears of age. died ~klCIO.-%lI' 7_}~ 7_.OO~L , 19 ,
Except hs follows, decedent did not marry, was not divorced and did not have a child born or adoptec~
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 $ ~.~"~ t~ O O0 ~
(If not domiciled in Pa.) Personal property in Pennsylvania $
(If not domiciled in Pa.) Personal property in County $
Value of real estate in Pennsylvania $
situated as follows:
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters ~l'~+Cl rq'q C_Tq'~O.Y'~
theron. (testamentary; administration c.t.a.; administration d.b.n.c,t.a.)
OATH OF' PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CL~r~A,~C~V'~C~ .
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 tbe above decedent petitioner(s) will well and trUly administer the estate according to law.
Sworn
to
bet~re me this I,-~c day of { ' '~-~ ~'
Register of Wills of Cumberland County
No. 214)qt~ I~g5
Estate of [:iK~_~:t~, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW~I_ Corrm b~< ) ,..% 20 64 , 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
Described therein be admitted to probate and filed of record as the last will
of_ ~IE, t_ k H', ~¼ and Letters--'~-~c~m~..~
are hereby granted to ',~¥~c~ ~-r~,_
FEES
Probate, Letters, Etc .......
Short Certificates( ) ....
Bond ......................... $
Renunciation ............... $
JCP .......................... $ ~ ~. (.~
Total
Filed }~- 1.5 20
Register ot' Wiil~
$ ~4.tW) Attorney (Sup. Ct. I.D. No.)
Address
Phone
his 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 pennanenf filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
P 10545747
No,
Local Registrar (/ "
Date
~ Nell L. Hirsh
COMMONWEALTH OF PENNSYLVANIA * DEPAR'~MENT OF HEALTH ·VtTAL RECORDS
CERTIFICATE OF DEATH
203- 32 -- 1574
4/7/1942
C~lar~ Pem~sboro
(~unsel ,~3.S.
175 Hickoz2/ R~d ~CTU~
~lisle, PA 17013 (s.~
N~ L. Hirsh
White
Married ,~har~ I~tchaw
Doris
L. Hirsh
~ll 1.111 I~
L
LAST WILL AND TESTAMENT
I, NEIL HIRSH, of Carlisle, Cumberland County, Pennsylvania, being of sound and
disposing mind and memory, do hereby make, publish and declare this to be my Last Will
and Testament, hereby revoking any and ail former Wills or Codicils by me made.
ITEM ONE
I direct that ail my just debts, funerai expenses, testamentary expenses and ail estate and
inheritance taxes (including interest and penaities) shall be paid to the extent possible from
the assets held or passing under ITEM FOUR hereof as soon as practicable after my death
and as part of the administration of my estate.
ITEM TWO
If my wife, SHARON HIRSH, is living thirty (30) days after my death, then I give, devise
and bequeath ail of my estate, both reai and personai property, unto my said wife,
SHARON HIRSH, absolutely. If my said wife does not so survive me, then I give, devise
and bequeath ail of my estate, both reai and personai property, unto my Trustee to be held
or distributed by such Trustee under ITEM FOUR C through E hereof.
ITEM THREE
In the event my said wife, SHARON HIRSH, shall disclaim all or any portion of any
devise or bequest made to him under the foregoing ITEM TWO, then the amount
otherwise payable shail be held by my Trustee under ITEM FOUR hereof. For the
purposes of the Trust established under ITEM FOUR hereof, my said wife shall not be
deemed to have predeceased me by virtue of her exercise of the right to disclaim set forth
herein.
ITEM FOUR
RESIDUARY AND DISCLAIMER TRUST
·
forMY Trustee shail hold the assets received under ITEMS TWO and THREE h~l~ if an~the following purposes: ~ .~ ,,...
· y rustee shail pay the net income, at least quarter-annually, to ~,
A MT
SHARON
HIRSH, for life. In addition, my Trustee, other than m~
their sole discretion, may invade the principal of the Trust for the p~c~r and
adequate support of my wife, SHARON HIRSH. :~
B. My Trustee shall further pay to my wife, SHARON HIRSH, annually, such
sum from the principai &the trust as he may request in writing, provided,
however, that said sum may not exceed the greater of Five Thousand Dollars
($5,000.00) or five percent (5%) of the aggregate value, at the time of said
request, of the principal of the Trust hereunder.
Upon the death of my wife, SHARON HIRSH, my Trustee shall distribute the
remaining balance of the principal and accumulated income, if any, of the Trust
to my son, MICHAEL HIRSH, as follows, if said child shall survive my wife
and me. If beneficiary has not attained the age of 35, said share shall be held
and administered by my Trustee in a separate trust. Income therefrom shall be
used for the support, maintenance and education of the beneficial'. My
Trustee shall use as much of the principal as he shall deem desirable for said
purposes. My Trustee shall distribute
1. 1/3 of the Trust to beneficiary when the beneficiary attains the age
of twenty-five (25) years,
2. 1/2 of the remaining balance of the Trust when the beneficiary
attains the age of thirty (30) years, and
3. the entire balance of the Trust when the beneficiary attains the age
of thirty-five (35) years.
In the event that my said child shall fail to survive my wife and me, such
deceased child's share shall be divided into as many equal shares as there
are surviving issues of such deceased child. Each such share shall be held
and administered by my Trustee in a separate trust according to the Trust
terms set out in PARAGRAPH C.
In the event that my child shall fail to survive my wife and me and not leave
issue surviving, then my Trustee shall divide the remaining balance of the
principal and accumulated income, if any, of the Trust into equal shares and
shall distribute one such share to my nephew Rob Finkelman and one share
to my niece Stacy Finkelman.
Notwithstanding any other provisions to the contrary, in no event shall any
share be distributed to any beneficiary later than twenty (20) years after the
later of the death of my wife or me.
ITEM FIVE
POWERS OF EXECUTRIX AND TRUSTEE
In addition to the powers conferred by law and by other provisions hereof, my Executor
and Trustee and their successors, shall have the following discretionary powers applicable
to all property held by them which powers shall be effective without order of any court
and shall exist until final distribution.
A. To retain any property of any nature received by them for whatever period they
shall deem advisable;
2
B. To invest and reinvest all or any part of said property in such stocks, bonds,
securities or other property, real or personal, as in their discretion they shall
deem proper, without regard to statutes limiting the property which a fiduciary
may purchase;
C. To sell, transfer, exchange or otherwise dispose of, any part of said property,
for cash or on terms, publicly or privately, or to lease, even for a term
exceeding five (5) years or the duration of any trust herein, without liability on
the purchasers or lessees to see to the application of the proceeds, and to give
options for these purchases without the obligation to repudiate them in favor of
a higher offer;
D. To execute and deliver any deeds, leases, assignments or other instruments as
may be necessa~ to carry out the provisions of any trust hereunder;
E. To borrow money, including the right to borrow money from any bank and to
mortgage or pledge any asset of the estate as security;
F. To assume continuance of the status of any beneficiary with regard to death,
marriage, divorce, illness, incapacity and the like in the absence of information
deemed reliable without liability for disbursements made on such assumption;
G. To make any distribution hereunder either in kind or in money, or partially in
kind and partially in money. Distribution in kind shall be made at the market
value of the property distributed, and my Trustee, in their absolute discretion,
may cause the share distributed to any distributee to be composed of property
similar to or different from that distributed to any other distributee;
H. To exercise any subscription right in connection with any security held
hereunder, to consent to or participate in any recapitalization, reorganization,
consolidation or merger of any corporation, company or association, the
securities of which may be held hereunder, to delegate authority with respect
thereto, to deposit investments under agreements, to pay assessments, and
generally to exercise all rights of investors;
I. To invest in endowment, insurance or annuity policies on the lives of
beneficiaries of any trust hereunder;
J. To continue in any partnership, joint venture, joint ownership or other business
enterprise of which I am a pan at the time of my death;
K. To compromise claims;
L. To continue for whatever period of time as they shall deem necessary any
ownership as a tenant in common or as a panner, in real estate or other
property and to act as I could have done had I been living;
To lend money to my estate or to any trust created hereunder or to pumhase
from the estate or from any trust created hereunder, at the market value
thereof out the time of purchase, any securities or other property tendered to
them by my estate or any trust created hereunder at any time and from time to
time within a period of nine (9) months after my death;
In the event that any amounts are payable hereunder or under any trust created
hereunder to a minor, or to a person otherwise under legal disability, or to a
person not adjudicated to be an incapacitated person, but who, by reason of
illness or mental or physical disability is, in the opinion of the fiduciary(ies)
hereunder, unable to properly administer such amounts, such amounts may be
paid by the fiduciary(ies) hereunder in his, her or their sole discretion in any of
the following ways as he, she or they may deem best: 1. Directly to such beneficiary;
2. To legally appoint a guardian of such beneficiary for the benefit
of such beneficiary;
3. To person(s) having custody of such beneficiary for the benefit
of such beneficiary;
4. By the fiduciary(les) hereunder using such amounts directly to
the benefit of such beneficiary. Evidence of the application of
payment of an amount in such a manner shall be a full and
complete discharge of the fiduciary(ies) hereunder to the extent
of such payment or application. This paragraph shall be
applicable to payments of income as well as principal.
To employ agents, attorneys and proxies and to delegate to them such power
as my personal representatives and Trustee consider desirable and to pay
reasonable compensation for such services as may be rendered by such agents,
attorneys and proxies;
P. To do all other acts in their judgment necessary or desirable for the proper
management, investment and distribution of my Estate;
Q. To disclaim and/or renounce any interest which I may have in any other estate,
trust or other property to which I may be entitled;
R. To exercise any election given by federal or any other tax laws, and to make
appropriate adjustments related with such elections.
ITEM SIX
PROTECTIVE PROVISIONS
All income or principal held for the use and benefit of the beneficiaries of any trust
hereunder shall not be in any way or manner subject to anticipation, assignment, pledge,
4
sale or transfer, nor shall any such interest, while in the possession of my Trustee, be liable
for a subject to the debts, contracts, obligations, liabilities or torts of any beneficiary, or to
attachments, executions or sequestrations under process of law.
ITEM SEVEN
APPOINTMENT OF EXECUTRIX, TRUSTEE AND GUARDIAN
I nominate, constitute and appoint my wife, SHARON HIRSH as Executor of my estate.
In the event that my said wife shall predecease me or fail to act as Executor, then I appoint
JOHN C. OSZUSTOWlCZ, ESQ. as Executor of my estate.
I hereby appoint JOHN C. OSZUSTOWICZ, ESQ. as Trustee of any trust created
hereunder. In the event that he fails to act or be unwilling to continue to act as Trustee,
then I appoint ORRSTOWN BANK of Carlisle, PA as Trustee of any trust created
hereunder.
I direct that if at the time of my death any of my children are under the age of 18, my wife
SHARON HIRSH, shall be the Guardian. If she is unable to act as Guardian, I direct the
duties be performed by LESTER and KAY REEDER of 177 Hickory Road, Carlisle, PA,
as alternate Guardians.
ITEM EIGHT
WAIVER OF BOND
I direct that neither my Executor nor my Trustee shall be required to file any bond in any
jurisdiction to secure the faithful performance of their duties, nor shall they be required to
obtain any order or approval of any court for the exercise of any power or discretion set
forth in this Will.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this 2;1 ~ ~ day of 3-~ ~ o ~ ~7
,1998.
NElL HIRSH
SIGNED, SEALED, PUBLISHED AND DECLARED by the above named Testator, as
and for his Last Will and Testament, in the presence of us, who at his request, have
hereunto subscribed our names as witnesses thereto, in the presence of the said Testator
and of each other.
5
COMMONWEALTH OF PENNSYLVANIA:
COUNTY OF CUMBERLAND:
We, NElL HIRSH,~rO/~'Z~re/',tz~,~ifid ~/4. J~9~ler~-;, Testator and witnesses
who signed the foregoing instrument, depose and say that we signed the document as a
Last Will and Testament and that we signed willingly and voluntarily for the purposes
expressed therein. The witnesses signed in Testator's sight and hearing and Testator
is known to each of us; and to the best of our knowledge and observation the Testator
was at the time of sound mind and under no constraint or undue influence.
Sworn or affirmed and subscribed
to before me by NElL HIRSH,
Testator, and ~__~ercctd. L t~r,.e,t~ce~ ..---
and ~,a.t~/'~e~ witnesses
this ~ day of~a,~. 1998.
Notary Public ~ ,
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: Neil L. Hirsh
Date of Death: August 21, 2004
Will No. 2004-01145
Admin. No. 21-04-1145
To the Register:
I certifY that notice of (beneficial interest) estate administration required by
Rule 5.6(a) of the Orphans' Court RuIes was served on or mailed to the following
beneficiaries ofthe above-captioned estate on January 25, 2005
Name
Sharon L. Hirsh
Address
175 Hickory Rd. Carlisle, PA 170\3
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
Date: ~OS-
Sig
Name: John C. Oszustowicz
Address: 104 S. Hanover St., Carlisle P A 17013
Telephone: 717-243-7437
C0
Capacity: _Personal Representative
_X_Counsel for personal representative
G~j
v
May 23, 2005
LAW OFFICE OF
JOHN C. OSZUSTOWICZ
104 SOUTH HANOVER ST
CARLISLE, PA 17013
Dear SIR/MADAM:
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO Box 280601
HARRISBURG, PA 17128-0601
Telephone
(717) 787-3930
FAX (717) 772-0412
EEl
Re: Estate of NEIL L. HIRSH
File Number 2104-1145
This is in response to our request for an extension of time to file the Inheritance Tax Return for
the above estate.
In accordance with ection 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for
filing the return is extended or an additional period of six months. This extension will avoid the
imposition of a penalty for fa lure to make a timely return. However, it does not prevent interest from
accruing on any tax remaini g unpaid after the delinquent date.
The return must be fi ed with the Register of Wills on or before 11/21/05. Because Section 2136
(d) of the 1995 Act allows fo only one extra period of six (6) months, no additional extension(s) will be
granted that would exceed t e maximum time permitted.
r-"
to]
I~-'
C ,i
Cj
Sincerely, _-'
~;;;--lfz/, . -
Claudia Maffei, supe~
Document Processing Unit
Inheritance Tax Division
c'+-
c2
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
BUREAU OF INDIVIDUAL UXES-
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG PA 17128-0601
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
01-24-2006
HIRSH
08-21-2004
21 04-1145
CUMBERLAND
101
APPEAL DATE: 03-25-2006
( See reverse side under Objections)
Amount Remitted I I
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE -+ RETAIN LOWER PORTION FOR YOUR RECORDS +-
-------------------------------------------------------------------------------------------
REV-1547 EX AFP (03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
NEIL L FILE NO. 21 04-1145 ACN 101
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
, j
JOHN C OSZ-USTOWICZ
J C OSZUSTOWICZ LW
104 S HANOVER ST
CARLISLE
OFC
PA 17013
ESTATE OF
HIRSH
TAX RETURN WAS: (X) ACCEPTED AS FILED
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
) CHANGED
(1)
(2)
(3)
(4)
(5)
(6)
(7)
.00
.00
34.327.74
.00
612.00
.00
88,109.90
(8)
REV-1547 EX AFP (06-05)
NEIL
L
(9)
(10)
6,246.78
DATE 01-24-2006
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
123,049.64
6.246 78
116,802.86
.00
116,802.86
NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total of ~ returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate (15)
16. Amount of Line 14 taxable at Lineal/Class A rate (16)
17. Amount of Line 14 at Sibling rate (17)
18. Amount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
TAX CREDITS:
+
DATE
NUMBER
INTEREST/PEN PAID (-)
· IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
.00
Ul)
(12)
(13)
(14)
116,802.86 X 00 = .00
.00 X 045 = .00
.00 X 12 = .00
.00 X 15 = .00
(19)= .00
AMOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.00
.00
.00
.00
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
REV-l5lX"~ (6-00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
FILE NUMBER
21 04
INHERITANCE TAX RETURN
RESIDENT DECEDENT
NUMBER
1145
COUNTY CODE YEAR
....
Z
W
C
W
o
W
C
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
Hirsh, Neil L.
DATE OF DEATH (MM-DD-YEAR)
08/21/2004
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
207-36-6189
SOCIAL SECURITY NUMBER
203-32-1574
DATE OF BIRTH (MM-DD-YEAR)
04/07/1942
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Sharon L. Hirsh
W
I-
~~l2
U~U
~li1g
U~llI
~
<(
~ 1. Original Return
D 4. Limited Estate
~ 6. Decedent Died Testate (AllachcopyofWdl)
D 9. Litigation Proceeds Received
D 3. Remainder Return (dale 01 death priOf 10 12-13-82)
D 5. Federal Estate Tax Return Required
JL 8. Total Number of Safe Deposit Boxes
D 11. Election to tax under Sec. 9113{A) (Allach Sell 0)
D 2. Supplemental Return
D 4a. Future Interest Compromise (dale 01 death after 12-12-82)
D 7. Decedent Maintained a Living Trust (AUach copy ofTrusI)
D 10. Spousal Poverty Credit (dale of death between 12-31-91 and 1-1-95)
NAME
John C. Oszustowicz
FIRM NAME (If Appicablo)
Law Office of John C. Oszustowicz
TELEPHONE NUMBER
(717) 243-7437
;- ~
COMPLETE MAILING ADDRESS
104 S. Hanover St.
Carlisle, PA 17013
"-.)
(1)
(2)
(3)
(4)
(5)
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5
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!=
0-
ct:
o
W
0::
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. 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)
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
6,246.78
116,802.86
_ J
34,327.74
C..J
--~',
612.00
(6)
(7)
88,109.90
(9)
(10)
(8)
6,246.78
123,049.64
(11)
(12)
(13)
14. Net Value Subject to Tax (Line 12 minus Line 13)
(14)
116,802.86
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
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15. Amount of Line 14 taxable at the spousal tax 116,802.86 x.oL
rate, or transfers under Sec. 9116 (a)(1.2) (15)
16. Amount of Line 14 taxable at lineal rate x.O_ (16)
17. Amount of Line 14 taxable at sibling rate x .12 (17)
18. Amount of Line 14 taxable at collateral rate x .15 (18)
19. Tax Due (19)
0.00
0.00
20.0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
'.)'f:-
CITYC 1'1
arls e
STATE
PA
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. CreditS/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits ( A + 8 + C ) (2)
TotallnterestlPenalty ( D + E ) (3)
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 (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(5)
(SA)
A. Enter the interest on the tax due.
8. Enter the total of Line 5 + SA. This is the BAlANCE DUE. (58)
Make Check Payable to: REGISTER OF WILLS, AGENT
ZIP
17013
0.00
0.00
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes
a. retain the use or income of the property transferred;.......................................................................................... 0
b. retain the right to designate who shall use the property transferred or its income; ............................................ 0
c. retain a reversionary interest; or.......................................................................................................................... 0
d. receive the promise for life of either payments, benefits or care? ...................................................................... 0
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ............ ...................................................... ....... ...................... ............ ... 0
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. r ]
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ [K]
No
~
~
o
o
~
00
o
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 peljury, I declare that I have examined this return, induding accompanying schedules and statements, and to the best of my knowledge and belief, ~ is true, correct and complete.
Declaration of preparer other than the personal representative is based on aU infonnation of which preparer has any knowledge.
SIGNATURE OF: N RESPONSIBLE FOR FILING R TU I'i.
Or II' S Ie.
HAN REPRESENTATIVE
PA
/70/3
ADDRESS
DATE
i " . a j _ful" 1]1 T!II..'.i'f..r~~~ in.~
For dates of death on or after July 1, 1994 and before January 1, 1 995, 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 10 or for the use of the surviving spouse is 0% [72 P.S. ~9116 (a) (1.1) (ii)J.
The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disdosure of assets and filing a tax retum are still applicable even if
the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0% [72 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. ~9116(1.2) [72 P.S. ~9116(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.
REV-1506 EX+ (9-0.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE C-2
PARTNERSHIP
INFORMATION REPORT
ESTATE OF
Neil L. Hirsh
FILE NUMBER
21-04-1145
1. Name of Partnership NAill-lir!':h JI. N~n~ ~inkAlm~n P~rtnAr!:
Address <1Q1 nn.. Run I ~n..
Date Business Commenced 9/1193
Business Reporting Year 2.004 . ell lendctr
State P A Zip Code 19064
City Springfield
2. Federal Employer I.D. Number 23-2753823
3. Type of Business RAal F!:tatA
4.
5.
Product/Service Rentals
B.
C.
D.
6. Value of the decedent's interest $
34,32774
7. Was the Partnership indebted to the decedent?
If yes, provide amount of indebtedness $
8. Was there life insurance payable to the partnership upon the death of the decedent? ..... 0 Yes ~ No
If yes, Cash Surrender Value $ Net proceeds payable $
Owner of the policy
DYes KI No
9. Did the decedent sell or transfer an interest in this partnership within one year prior to death or within two years if the date of death was
prior to 12-31-82?
DYes IiCI No
If yes, 0 Transfer 0 Sale
Percentage transferred/sold
Consideration $
Date
Transferee or Purchaser
Attach a separate sheet for additional transfers and/or sales.
10. Was there a written partnership agreement in effect at the time of the decedent's death? . . . . .. 0 Yes iii No
If yes, provide a copy of the agreement.
11. Was the decedent's partnership interest sold? ....................................... 0 Yes iii No
If yes, provide a copy of the agreement of sale, etc.
12. Was the partnership dissolved or liquidated after the decedent's death? .. 0 0 0 0 . . . . . . . . . . . .. 0 Yes ItJ No
If yes, provide a breakdown of distributions received by the estate, induding dates and amounts received.
13. Was the decedent related to any of the partners? .. 0 . 0 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ItJ Yes 0 No
If yes, explain Partner was decedent's sister
14. Did the partnership have an interest in other corporations or partnerships? . . . . . . . . 0 . . . .. 0 Yes RI No
If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest.
THE FOllOWING INFORMATION MUST BE SUBMITTED WITH THIS SCHEDULE
A. Detailed calculations used in the valuation of the decedent's partnership interest.
B. Complete copies of financial statements or Federal Partnership Income Tax retums (Form 1065) for the year of death and 4 preceding years.
C. If the partnership owned real estate, submit a list showing the complete address/es and estimated fair market value/so If real estate appraisals have
been secured, attach copies.
D. Any other information relating to the valuation of the decedent's partnership interest.
SCHEDULEC-2ATTACHMENT A
Estate of
Neil L. Hirsh
File Number
21-04-1145
PARTNERSHIP VALUATION
The total value of this partnership interest was determined by using the net asset
approach. The total net asset value of the partnership is $68,655.48. This value consists
of:
$52,000.00
$13,754.81
$ 2.900.67
$68,655.48
in real estate (see attached Certified Value)
DOD value of checking account #85-4262-2476
DOD value of money market account #87-9081-1137
The decedent's 50% partnership interest is valued at $34,327.74.
REV-1508 EX+ (6-98)
*'
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Neil L. Hirsh
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ITEM
NUMBER
Indude the proceeds of titigatlon and the date the proceeds were received by the estate.
All property Jolntly-owned with right of lurvlvorshlp mUlt be dllclosed on Schedule F.
2 Accured divided on Item 1
1 Vanguard Prime Money Market Fund, Account # 09914130355, CUSIP 922906210
DESCRIPTION
3 Fidelity Money Market, Account # Z41-409758
4 Accrued interest on Item 3
.
5 Commerce Bank, Checking Account # 0536165079
TOTAL (Also enter on line 5, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
FILE NUMBER
21-04-1145
VAlUE AT DATE
OF DEATH
396.43
REV-1510 EX+ (6-98*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF
Neil L Hirsh
FILE NUMBER
21-04-1145
ITEM
NUMBE
1.
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPERTY
INClUDE THE NAME Of THE TRANSfEREE. THEIR RaATIONSHIP TO DECEDENT ANO
THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE.
100
2
Fidelity Rollover IRA Account 147.869171, Transferee Sharon Hirsh, wife
date of txfr 2/1/2005
Vanguard Traditional IRA Account 45V121625, Transferee Sharon Hirsh, wife
date of txfr 1/19/2005
Vanguard Roth IRA Account 47V-252319, Transferee Sharon Hirsh, wife date
of txfr 1/19/2005
100
3
100
TOTAL (Also enter on line 7 Recapitulation) $
(If more space is needed. insert additional sheets of the same size)
88,109.90
. ""-15" ex. "...*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Neil L. Hirsh
FILE NUMBER
21-04-1145
Debts of decedent must be reported on Schedule L
ITEM
NUMBER
A.
DESCRIPTION
FUNf:RAL f:XPf:NSES:
Funeral & Cremation expenses
Memorial service food
1.
2
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Sodal Security Number(s)/EIN Number of Personal Representative(s)
Street Address
City
State
Zip
Year(s) Commission Paid:
2.
Attorney Fees
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State . Zip
Relationship of Claimant to Decedent
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Legal advertising
8 Filing fees
TOTAL (Also enter on line 9, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
AMOUNT
1,532.32
2,500.00
389.00
161.21
15.00
6,246.78
BRT Property Details for 263-65 S 60th St
Page 1 of2
~
8 The Board of Revision of Taxes
Property. L()c:i:lti()n
A.ddres.s
263:6?5 fjQIj; .~.L.
Unit Number
Zip Code
.19139-3846..
Owner Information
'Mailing Address
lFINKELMAN NANCY
jj;!~?I:INE:Il, ... .
:031150400
IRSH NEIL
DOE RUN LA
.. . ..,?p~II'l~f!El"I?L~~1~Q(:)~:11()3..
Owner(s)
:~~<::'9.lJ n.t".I'l.lJ,r:!12,l?~.,.
Property Characteristics
La nd~re.Cl... ... ................... .... .....................m. .4Q~~$gf!]gqiQ..
:!r:!1.P!5>.:~~m~l}~m~~~~~~.2.~_.m~?Ig~E:.~,~lY kI.J.SON RY IGMA .,.. wm._m_"_W_"_'__'_
,!r:n2~()Y~r:!1.~~~.~!:~~,.,.", _w .... '._.'m.._mmm_."......m.H~ r1iDm9.~QmL.m"m'_m_mm
'E,~.~~.~i()r:.~gr1<!i.~i<2,f1".,. ".,..,."....,....mm~.m_m...m~~!()~w~Y~!:~9w ..fll},l~~.~2.w.!,t.:'.er~'.'.~l.l:l.~.f1!?m'..L.. "
Certified Values for 2005 Sales Information
IMark:et:VallJe ,....i$?t9QQ$(lI~i?i3t~ . 'OW?-7a!}~~j
~~ie,i~~~~6~jf~~~.~I~I~1 __..m.m$~&~!..?(lll?w!,ri<:~mmmmm.mm'm...._.'" _ ...- ........ ....h ...i! j
j5ales between related
iparties, i.e.
IGrantor/Grantee,
,..., ",. 'W' ....mmhm._.'" ,..lQY':'Il~~/T~Il(lIl.t..
Tax Information
A521CMO?~()
A521'
'_h..mwHtI~R~K<Ii~J
Assessed Improvement
i(Taxable)
$11,559 Sales Type
Assessed.. Lancl{Exet.:'pt)
Assessed Improvement
'(Exempt)
Total Assessment
, ,__ '._.... ''_"uo.......'___m_______.._.'_.
~mm._~_'.~'.nn
i
$O[
",.1",.., ..
$0 'Real Estate Tax
ll6.,6.~Q.QQ
$1,375.13
PROPOSED VALUES
Y Market
ear Value
Assessed Assessed Assessed Assessed Total Exemption Gross
Land Improvement Land Improvement
(Taxable) (Taxable) (Exempt) (Exempt) Assessment Type Tax
2006 $52,000 $5,081 $11,559 $0
$0 $16,640
$1,375.13
CERTIFIED VALUES
Market Assessed Assessed Assessed Assessed Total Exemption Gross
Year Land Improvement Land Improvement
Value (Taxable) (Taxable) (Exempt) (Exempt) Assessment Type Tax
2005 $52,000 $5,081 $11,559 $0 $0 $16,640 $1,375.13
2004 $52,000 $5,081 $11,559 $0 $0 $16,640 $1,375.13
2003 $52,000 $5,081 $11,559 $0 $0 $16,640 $1,375.13
2002 $52,000 $5,081 $11,559 $0 $0 $16,640 $1,375.13
2001 $52,000 $5,081 $11t559 $0 $0 $16,640 $1,375.13
2000 $52,000 $5,081 $11,559 $0 $0 $16,640 $1,375.13
1999 $52,000 $5,081 $11,559 $0 $0 $16,640 $1,375.13
http://brtweb. phila.gov /printAccountDetails.aspx?an=8902000263
11l3/2005
.~,.".........,..,.,....... __"'"," .J.... .........
.................................
. .. - ........ ." ...
89020 00263.:i:..:...II:r.'V~j:I:!i:ii! 52,000.00
t:ti:tt~~:mi5tt*Eb.t~yAii:ltf:~:::::~t:(f@t
~:u&r~~jlW)lt'
t:;r~~'tR~gf~ . ~cdc~~~o~~ ~;:,:oU~~~i~Y2~~~ -::i~1
(per $1000.00 of TaXJJbk at the rate of 1.5% per month
A aJue) from April 1, 2004 through
ssessed y: '/ January 1, 2005. These additions
Cily $34.74 will be added to the tax principal.
. As of January 1, 2005 a I ien wi II
School $47.90 be placed on this property and
additional interest and penalty will
Total $82.64 be charged on any 2004 balance.
POBOX 8409
PHILADELPHIA PA 19101-8409
I.. .111.1. .11... .11.. .1. .1...11.. .1111.... .11.1.1.... .11.1.1.1
HIRSH NEIL
491 DOE RUN LA
SPRINGFIELD PA 19064-1103
.........,......................-....
...................
. . . . . . . . . . . . . . . . . .
................. .
*:~"%l\Wj_<j!}1 =
263
!111::::::IIII~;~~:~:~t
03-1-150400
..................,'.............
....-.... ......" ...........
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... ". ......
'::::~,,::: ........:.....:::. .".. ,"," "~" .::;..:~:~;::~;~:
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1 :lll:ji!ill,l~II!lil:lllllil!;III~li~!i 1 , 37 5 . 13
I' Cltl!i)l:T:S''''''1
... ....
:::;:;:. . . ..::. .:::::;::: ( )
2 Sen ; or C ; t ; zen . Low 00
I ncome Program S av ; ngs .
Overpayment f rom 2003 ( 00 )
3 .
and/or pr 1 or years
4 Prepayment of 2004 Tax ( 00 )
.
5 ;llililrr,,'IIIIIII;lf';'iiliJ-1
1 , 36 1 . 3 7
6 :1!1:!!I!llllli~I~I'II!II~~~~I~111 1 37 5 13
, .
..,
.. The City and School
., of Philadelphia
~ ~
30802
District
~\Di?7
~ ~U
2004
REAL ESTATE
TAX BILL
Questions ? Call 215-686-6442
Preguntas ? Llama 215-686-6442
HIRSH NEIL
Ma 11 port i~~ _b~l_O~:. _ _ _ _ _ _ _ _ _ _ _ _ ~~u~ _c~~c~~~ _ c!,!C:k_ !.s_ ~o:'!: !"~c:e!~t..: _ _ _ _ _ _ _ _ _ _ _ _ _ R2:'.,?'_ I_R':.V:... ~'~o~
r~tt:f~' b~ \ \ S-o fe-n
- f~'\ \ v\ . 1cJ
COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 21-04-1145
------------------------------------------------------------------------------ ~,
.:::::.
, :'1
-J '_.',
ESTATE OF NEIL L. HIRSH, DECEASED
Late of Carlisle, P A
------------------------------------------------------------------------------
t..,
vi
F AMIL Y SETTLEMENT AGREEMENT AND RELEASE OF
SHARON HIRSH, EXECUTOR
('0..)
Date of Death: August 21, 2004
Letters Granted: December 15,2004
First Complete Advertisement of Grant of Letters: February 12,2005
Account stated to December 19,2005
v
John C. Oszustowicz, Esq.
104 South Hanover Street
Carlisle, P A 17013
(717) 243-7437
AGREEMENT TO INDEMNIFY, RECEIPT, AND RELEASE
THIS AGREEMENT, by and among Sharon Hirsh, Executrix of the Estate of Neil L.
Hirsh, Deceased and Sharon Hirsh.
WHEREAS, Neil L. Hirsh died August 21, 2004, testate, a resident of Cumberland
County, Pennsylvania; and
WHEREAS, the Last Will and Testament of Neil L. Hirsh dated January 22, 1998, was
duly probated in the Office of the Register of Wills of Cumberland County, Pennsylvania as
appears of record at Number 21-04-1145 (a copy of the Will is attached hereto and marked
Exhibit A); and
WHEREAS, Letters Testamentary were issued to Sharon Hirsh on December 15,2004;
and
WHEREAS, said Executors have duly administered the estate according to the laws of
the Commonwealth of Pennsylvania; and
WHEREAS, in ITEM TWO of his Will, decedent directed Executrix to "give, devise and
bequeath all of my estate, both real and personal property, unto my said wife, Sharon Hirsh
absolutely. "
WHEREAS, Sharon Hirsh has been furnished with a complete listing of the estate assets,
receipts and disbursements; and
WHEREAS, it is the desire of the parties to this Agreement that final distribution of this
estate be accomplished without a formal accounting to the Orphans' Court Division of the Court
of Common Pleas of Cumberland County, it being the desire of the parties to avoid the expense,
delay and publicity of a formal accounting.
NOW, THEREFORE, in consideration of the mutual promises, covenants and agreements
recited herein, the parties do agree as follows:
1. Sharon Hirsh does hereby release and forever discharge Sharon Hirsh, Executrix, from any
and all liability which she had or may have or which may from time to time arise in
connection with her service as Executrix of the Estate of Neil L. Hirsh, Deceased, and hereby
authorize and request the Orphans' Court Division to charge the same against her share of
said estate, and in consideration for said distribution, hereby agree to refund any amounts so
distributed which may be required to fully discharge any tax liability of the estate, debts of
the decedent, or administration expenses.
2. Each party to this Agreement acknowledges that this Agreement shall be indexed and
recorded in the estate proceedings and that the terms hereof shall be binding upon their
respective heirs, successors, executors, administrators and assigns.
This Agreement shall be governed by the laws of the Commonwealth of Pennsylvania.
~.~~.
.f
//
v'
,20~
. ! I r'
')i(l0~ ( ( ~. ,J-
Sharon Hirsh, Executrix
S~/IA- L ( h/' :rA
Sharon Hirsh, Beneficiary
(Dh
[~h\b,~ A
.
LAS'tWILL AND TESTAMENT
I, NEIL HIRSH, of Carlisle, Cumberland Co~ty, Pennsylvania, being of sound and
disposing mind and memory, do hereby make, publish and declare this to be my Last Will
and Testament, hereby revoking any and all fonner Wills or Codicils by me made.
ITEM ONE
I direct that all my just debts, funeral expenses, testamentary expenses and all estate and
. inheritance taxes (including interest and penalties) shall be paid to the extent possible from
the assets held or passing under ITEM FOUR hereof as soon as practicable after my death
and as part of the administration of my estate.
ITEM TWO
Ifmy wife, SHARON HIRSH, is living thirty (30) days after my death, then I give, devise
and bequeath all of my estate, both real and personal property, unto my said wife,
SHARON HIRSH, absolutely. If my said wife does not so survive me, then I give, devise
and bequeath all of my estate, both real and personal property, unto my Trustee to be held
or distributed by such TruStee under ITEM FOUR C through'E hereof
ITEM THREE
In the event my said wife, SHARON HIRSH, shall disclaim all or' any portion of any
devise or bequest made to hiin under the, foregoing ITEM TWO, then the amount
otherwise payable shall be held by my Trustee under ITEM FOUR hereof For the
purposes of the Trust established under ITEM FOUR hereof, my said wife shall not be
deemed to have predeceased me byvirtue of her exercise of the right to disclaim set forth
herein.
ITEM FOUR
RESIDUARY AND DISCLAIMER TRUST
My Trustee shall hold the assets received under ITEMS TWO and THREE hereof, if any,
for the folloWing purposes:
A. My Trustee shall pay the net income, at least quarter-annually, to my wife,
SHARON lDRSH, for life. In addition, my Trustee, other than my wife, in
their sole discretion, may invade the principal of the Trust. for the proper and
adequate support of my wife, SHARONHIRSH. .
B. My Trustee shall furth~r pay to my wifet SHARON HIRSH, annuallYt such
sum from the principal of the trust as he may request in writing"provided~
however, that said sum may not exceed the greater of Five Thousand Dollars
1
..
I
A.-
($5,000.00) or five percent (5%) of the aggregate value, at the time of said
request, of the principal of the Trust hereunder.
C. Upon the death of my wife, SHARON HIRSH, my Trustee shall distribute the
remaining balance of the principal and accumulated income, ifany, of the Trust
to my son, MICHAEL HIRSH, as follows, ifsaid child shall survive my wife
and me. Ifbeneficiary has not attained the age of35, said share shall be held
and administered by my Trustee in a separate trust. Income therefrom shall be
used for the support, maintenance and education ofthe beneficiary. My
Trustee shall use as much of the principal as he shall deem desirable for said
purposes. My Trustee shall distribute
1. 1/3 of the Trust to beneficiary when the beneficiary attains the age
of twenty-five (25) years,
2. 1/2 of the remaining balance of the Trust when the beneficiary
attains the age of thirty (30) years,. and
3. the entire balance of the Trust when the beneficiary attains the age
of thirty-five (35) years.
D. In the event that my said child shall fail to . survive my wife and me, such
deceased child's share shall be divided into as many equal shares as there
are surviving issues of such deceased child. Each such share shall be held
and administered by my Trustee in a separate trust according to the Trust
terms set out in PARAGRAPH C.
E. In the event that my child shall fail to survive my wife and me and not leave
issue surviving, then my Trustee shall divide the remaining balance of the
principal and accumulated income, ifany, of the Trust into equal shares and
shall distribute one such share to my nephew Rob Finkelman and one share
to my niece Stacy Finkelman.
F. Notwithstanding any other provisions to the contrary, in no event shall any
share be distributed to any beneficiary later than twenty (20) years after the
later of the death of my wife or me.
ITEM FIVE
POWERS OF EXECUTRIX AND TRUSTEE
In addition to the powersconferred.by law and by other provisions hereof, my Executor
and Trustee and their successors, shall have the following discretionary powers applicable
to all property held by them which powers shall be effective without order of any court
and shall exist until final distribution.
A. To retain any property of any nature received by them for whatever period they
shall deem advisable;
2
r
"
B. To invest and reinvest all or any part of said property in such. stocks, bonds,
securities or other property, real or personal, as in their discretion they shall
deem proper, without regard to statutes limiting the property which a fiduciarx
may purchase;
C. To sell, transfer, exchange or otherwise dispose of, any part of said property,
for cash or on terms, publicly or privately, or to lease, even for a term
exceeding five (5) years or the duration of any trust herein, without liability on
the purchasers or lessees to see to the application of the proceeds, and to give
options for these purchases without the obligation to repudiate them in favor of
a higher offer;
D. To execute and deliver any deeds, leases, assignments or other instruments as
may be necessary to. carry out the provisions of any trust hereunder;
E. To borrow money, including the right to borrow money from any bank and to
mortgage or pledge any asset of the estate as security;
F. To assume co~tinuance of the status of any beneficiary with regard to death,
marriage, divorce, illness, incapacity and the like in the absence of information
deemed reliable without liability for disbursements made on such assumption;
G. To make any distribution hereunder either in kind or in money, or partially in
kind and partially in money. Distribution in kind shall be made at the market
value of the property distributed, and my Trustee, in their absolute discretion,
may cause the share distributed to any distributee to be composed of property
similar to or different from that distributed to any other.distributee;
H. To exercise any subscription right in connection with any security held
hereunder, to consent to or partiCipate in any recapitalization, reorganization,
consolidation or merger of any corporation, company or association, the
securities of which may be held hereunder, to delegate authority with respect
thereto, to deposit investments under agreements, to pay assessments, and
generally to exercise all rights ofinvestors;
I. To invest in .endowment, insurance or annuity policies on the lives of
beneficiaries of any trust hereunder;
1. To continue in any partnership, joint venture, joint ownership or other business
enterprise of which I am a part at the time of my death;
K. To compromise claims;
L. To continue for whatever period of time as they shall deem necessary any
ownership as a tenant in common or as a partner, in real estate or other
property and to act as I could have done had I been living;
3
,./x
M. To lend money to my estate or to any trust created hereunder or to purchase
from the estate or from any trust created hereunder, at the market value
thereof out the time of purchase, any securities or other property tendered to.
them by my estate or any trust created hereunder at any time and from time to
time within a period of nine (9) months after my death;
N. In the event that any amounts are payable hereunder or under any trust created
hereunder to a minor, or to a person otherwise under legal disability, or to a
person not adjudicated to be an incapacitated person, but who, by reason of
illness or mental or physical disability is, in the opinion of the fiduciary(ies)
hereunder, unable to properly administer such amounts, such amounts may be
paid by the fiduciary(ies) hereunder in his, her or their sole discretion in any of
the following ways as he~ she or they may deem best:
1. Directly to such beneficiary;
2. To legally appoint a guardian of such beneficiary for the benefit
of such beneficiary;
3. To person(s) having custody of such beneficiary for the benefit
of such beneficiary;
4. By the fiduciary(ies) hereunder using such amounts directly to
the benefit of such beneficiary. Evidence of the application of
payment of an amount in such a manner shall be a full and
complete discharge of the fiduciary(ies) hereunder to the extent
of such payment or application. This paragraph shall be
applicable to payments of income as well as principal.
o. To employ agents, attorneys and proxies and to delegate to them such power
as my personal representatives and Trustee consider desirable and to pay
reasonable compensation for such services as may be rendered by such agents,
attorneys and proxies;
P. To do all other acts in their judgment necessary or desirable for the proper
management, investment and distribution of my Estate;
Q. To disclaim andlor renounce any interest which I may have in any other estate,
trust or other property to which I may be entitled;
R. To exercise any election given by federal or any other tax laws, and to make
appropriate adjustments related with such elections.
ITEM SIX
PROTECTIVE PRQVISIONS
All income or principal held for the use and benefit of the beneficiaries of any trust
hereunder shall not be in any way or manner subject to anticipation, assignment, pledge,
4
,~'iI:?
Ji::~
/</
sale or transfer, nor shall any such interest, while in the possession of my Trustee, be liable
for a subject to the debts, contracts, obligations, liabilities or torts of any beneficiary, or to
attachments, executions or sequestrations under process oflaw.
ITEM SEVEN
APPOINTMENT OF EXECUTRIX TRUSTEE AND GUARDIAN
I nominate, constitute and appoint my wife, SHARON IllRSH as Executor of my estate.
In the event that my said wife shall predecease me or fail to act as Executor, then I appoint
JOHN C. OSZUSTOWICZ, ESQ. as Executor of my estate.
I hereby appoint JOHN C. OSZUSTOWICZ, ESQ. as Trustee of any trust created
hereunder. In the event that he fails to act or be unwilling to continue to act as Trustee,
then I appoint ORRSTOWN BANK of Carlisle, P A as Trustee of any trust created
hereunder.
I direct that if at the time of my death any of my children are under the age of 18, my wife
SHARON HIRSH, shall be the Guardian. If she is unable to act as Guardian, I direct the
duties be performed by LESTER and KAY REEDER of 177 Hickory Road, Carlisle, P A,
as altemateGuardians. '
ITEM EIGHT
WAIVER OF BOND
I direct that neither my Executor nor my Trustee shall be required to file any bond in any
jurisdiction to secure the faithful performance of their duties, nor shall they be required to
obtain any order or approval of any court for the exercise of any power or discretion set
forth in this Will.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this )).hL day of J"",vo~7
, 1998.' .
14d ~ (SEAL)
NEIL HIRSH
SIGNED, SEALED, PUBLISHED AND DECLARED by the above named Testator, as
and for his Last Will and Testament, in the presence of us, who at his 'request, have
hereunto subscribed our names 'as witnesses thereto, in the presence of the said Testator
and of each other.
J1j /: k~Z G_~klL.Br~~,
_,#. ~ ('LL~ ~. r'E7!"~
5
!I
./
COMMONWEALTH OF PENNSYLVANIA:
COUNTY OF CUMBERLAND:
We, NEIL HIRSH,4trald3nluu/~'41ld (}-a./L nkl'S-, Testator and witnesses
who signed the foregoing instrument, depose and say that we signed the document as a
Last Will and Testament and that we signed willingly and voluntarily for the purposes
expressed therein. The witnesses signed in Testator's sight and hearing and Testator
is known to each of us; and to the best of our knowledge and observation the Testator
was at the time of sound mind and under no constraint or undue influence.
~~
NEn... H
~ /. ~Xf/J/rl~.
Cr<~g~
/
Sworn or affirmed and subscribed
to before me by NEIL HIRSH,
Testator, and Cbey~ttl. L tr,.eA-ltefk.A.~
and t)a,.U.E PckY4 witnesses
this;(c:< day ofJa..,L... 1998.
Notary Public
~~I
6
Cumberland County - Register Of wills
One Courthouse Square
Carlisle, PA 17013
phone: (717) 240-6345
Date: 7/05/2006
OSZUSTOWICZ JOHN C ESQ
236 SOUTH HANOVER ST
CARLISLE, PA 17013
RE: Estate of HIRSH NEIL L
File Number: 2004-01145
Dear Sir/Madam:
This notice is to serve as a reminder that the Status Report by
Personal Representative under Rule 6.12 is due on the below listed
date.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103
SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after
July I, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
wills a Status Report of completed or uncompleted administration.
This filing is due by:
8/21/2006
Please feel free to contact this office with any questions you may
have. If you have already filed your Status Report, please disregard
this notice.
Sincerely,
^ ,_1>7.. ,1 l}
',,', ...'~, "',",.,-j~""~' ""I,,'
)~/V'...,..,,~...m "~
"
Glenda Farner Strasbaugh
Clerk of the Orphans' Court
cc: File
Personal Representative(s)
~
Cumberland County - Register Of wills
One Courthouse Square
Carlisler PA 17013
Phone: (717) 240-6345
Date: 7/05/2006
HIRSH SHARON
175 HICKORY RD
CARLISLEr PA 17013
RE: Estate of HIRSH NEIL L
File Number: 2004-01145
Dear Sir/Madam:
This notice is to serve as a reminder that the Status Report by
Personal Representative under Rule 6.12 is due on the below listed
date.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULESr NO. 103
SUPREME COURT RULES DOCKET NO. lr for decedents dying on or after
July lr 1992r the personal representative or his counselr within two
(2) years of the decedent's deathr shall file with the Register of
wills a Status Report of completed or uncompleted administration.
This filing is due by:
8/21/2006
please feel free to contact this office with any questions you may
have. If you have already filed your Status Reportr please disregard
this notice.
SincerelYr
U /j f:
' 7>>;' "1'/ , / ';A'7f:- " ""..'"
.",~~,~u;,,/> ),""'C/~~ V
// /
Glenda Farner Strasbaugh
Clerk of the Orphans' Court
cc: File
Counsel
\\
STATUS REPORT UNDER RULE 6.12
Name of Decedent: Ne:\ \ L
Date of Death: I~ t~ 2.004-
Will No. Z.004 - 0 II 4S
I:IIr5 h
Admin. No. 2/ - 0 Y - J 1'15
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
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 sta~e an
account informally 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:
7 /IO/Oe.
C')
ohn C. OszustoWicz
Name (Please type or print)
)04 s Hanover 51.) Corlls/ePA /70i
Address I
(117 ) Z. 43- 743'7
Te 1. No.
i I
(MAH:rmf/AM3)
Capacity: Personal Representative
X Counsel for personal
representative
~