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HomeMy WebLinkAbout01-0141 .~ IN RE: AN ALLEGED INCAPACITATED PERSON IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NC '21_01_1410RPHANS' COURT HELEN G. COYLE, IMPORTANT NOTICE CITATION WITH NO TICE A petition has been filed with this Court to have you declared an Incapacitated Person. If the Court finds you to be an Incapacitated Person, your rights will be affected, including our right to ma'nage money , and property and to make decisions. A copy of the petition which has been filed by JOHNSON G. COYLE, M.D. is attached. You are hereby ordered to appear at a hearing to be held In Court Room No. ___-2, Cumberland County Courthouse, Carlisle, Pennsylvania, on FEBRUARY 9 ' 200L-, at 11: 00 A. .M. to tell the Court why it should not find you to be an Incapacitated Person and appoint a Guardian to act on your behalf. To be an Incapacitated Person means that you are not able to receive and effectively evaluate information and communicate decisions and that you are unable to manage your money and/or other property, or to make necessary decisions about where you will live, what medical care you will get, or how your money will be spent. At the hearing, you have the right to appear, to be represented by an attorney, and to request a jury trial. If you do not have an attorney, you have the right to request;the Court to appoint an attorney to represent you and to have the attorney's fees paid for you if you cannot afford to pay them yourself. You also have the right to request that the Court order that an independent evaluation be conducted as to your alleged incapacity. If the Court decides that you are an Incapacitated Person, the Court may appoint a Guardian for you, based on the nature of any condition or disability and your capacity to '::--'1;",;, "~~'~~~- 'r make and communicate decisions. The Guardian will be of your person and/or your money and other property and will have either limited or full powers to act for you. If the court finds you are totally incapacitated, your legal rights will be affected and you will not be able to make a contract or gift of your money or other property. If the court finds that you are partially incapacitated, your legal rights will also be limited as directed by the Court. If you do not appear at the hearing (either in person or by an attorney representing you) the court will still hold the hearing in your absence and may appoint the Guardian requested. By: 11{~ C.~ ~V-~ Cler , Orphans' Court Division Cumberland County, Carlisle, PA My Commission Expires 1 st Monday, January, . 2. 0 0 1- DATED: FEBRUARY 7, 2001 , t'" ' -" .. ~ t INRE: AN ALLEGED INCAP ACIT A TED PERSON, HELEN G. COYLE FEB 0 6 2~~l : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION NO. ~/- 0 , - , J-t-I ORDER OF COURT PRELIMINARY DECREE -AWARD OF CITATION AND NOW, this ~ of ~2001, on consideration of the attached Petition, the Court does hereby ORDER AND DECREE that a citation is awarded, directed to Helen G. Coyle, the alleged incapacitated person, and to Susan C. Coulson, the joint agent with Petitioner of the alleged incapacitated person, to show cause why Petitioner, Johnson G. Coyle, M.D., should not be appointed emergency guardian of Helen G. Coyle's person and estate for the purpose of consenting to her admission to the Alzheimer's unit of Green Ridge Village, with the emergency guardianship to be in effect with respect to the guardianship of the person for a period of seventy-two (72) hours from the date of this Court's decree and with respect to the guardianship of the estate for a period ofthirty (30) days from the date ofthis Court's decree. Forty-eight (48) hour notice of a hearing on the attached Petition is to be given to Helen G. Coyle and Susan C. Coulson, with hearing on the same to be held on ~~ 9 ' 200 I, at 1/ ;C!D /t:'M., in Courtroom No. -3 ,located in the Cumberland County Courthouse in Carlisle, Pennsylvania. '"- . , J. , J IN RE: AN ALLEGED INCAP ACIT A TED PERSON, HELEN G. COYLE : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION NO. ORDER OF COURT FINAL DECREE - EMERGENCY GUARDIAN APPOINTED AND NOW, this _ of , 2001, upon consideration of the attached Petition and evidence received at a hearing held thereon with forty-eight (48) hour notice thereof as directed by the Court, the Court finds that Helen G. Coyle currently lacks sufficient mental capacity to make or communicate, or even participate in responsible decisions concerning her person, and that failure to appoint an emergency guardian will result in irreparable harm to her person. It is therefore ORDERED AND DECREED that Petitioner, Johnson G. Coyle, M.D., is appointed emergency guardian of Helen G. Coyle's person for a period of seventy-two (72) hours from the date of this Court's decree and emergency guardian of her estate for a period of thirty (30) days from the date of this Court's decree and may consent to her admission to the Alzheimer's unit of Green Ridge Village or any other such appropriate facility. By the Court, J. . ( , IN RE: AN ALLEGED INCAPACITATED PERSON, HELEN G. COYLE : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION NO. PETITION FOR APPOINTMENT OF EMERGENCY GUARDIAN OF THE ESTATE AND PERSON IN ACCORDANCE WITH 20 Pa.C.S.A. ~ 5513 The petitioner, JOHNSON G. COYLE, M.D., by and through his attorneys, Irwin McKnight & Hughes, respectfully represents the following: 1. Petitioner, Johnson G. Coyle, M.D., is an adult individual whose principal residence is 31 South Thrush Drive, Carlisle, Pennsylvania 17013-7652. 2. Petitioner is the son of Helen G. Coyle (hereinafter the "alleged incapacitated person"). 3. The alleged incapacitated person was born on October 27, 1923, is 77 years of age, widowed, and currently resides in an assisted living section of Green Ridge Village located in Newville, Cumberland County, Pennsylvania. ) 4. The alleged incapacitated person was transferred to said facility on or about January 7, 2001, and prior to that time resided in her home located at 101 Ladnor Lane, Carlisle, Pennsylvania 17013. 5. To the best of Petitioner's knowledge, information and belief, the alleged incapacitated person is not survived by a spouse or parent. 6. To the best of Petitioner's knowledge, information and belief, the only living next-of-kin of the alleged incapacitated person are as follows: a. Johnson G. Coyle, M.D. (son) 31 South Thrush Drive Carlisle, Pennsylvania 17013-7652 b. Susan C. Coulson (daughter) 104 Oak Ridge Road Carlisle, Pennsylvania 17013 7. The only institution currently providing residential servIces for the alleged incapacitated person is Green Ridge Village, 410 Big Spring Road, Newville, Pennsylvania 17241. 8. The alleged incapacitated person suffers from Alzheimer's disease combined with multi-infarct dementia and anxiety. A true and correct copy of a letter dated January 25, 2001 from the alleged incapacitated person's family doctor, Bradford J. Wood, M.D., is attached hereto and incorporated herein as Exhibit "A." A true and correct copy of a letter dated January . , 25, 2001 from Philhaven staff psychiatrist, Herbert E. Myers, M.D. IS attached hereto and incorporated herein as Exhibit "B." 9. As stated by the alleged incapacitated person's physicians in Exhibits "A" and "B," because of her impaired mental condition the alleged incapacitated person lacks the ability to effectively receive and evaluate information, and lacks the ability to make responsible decisions concerning her person and thereby meet essential requirements for her physical health and safety. 1 O. As stated by Philhaven staff psychiatrist, Herbert E. Myers, M.D. in Exhibit "B," the alleged incapacitated person has "moderate to severe cognitive and memory deficits affecting her judgement, insight and ability to care for herself." 11. As stated by her family doctor, Bradford J. Wood, M.D. in Exhibit "A," the alleged incapacitated person now requires constant supervision and has "an extremely poor short term memory and poor judgment." 12. The alleged incapacitated person is unable to keep herself properly nourished and hydrated, maintain adequate personal hygiene, make her own living arrangements, take her medications, or seek needed medical services. . , 13. The alleged incapacitated person refuses to bathe, brush her teeth, clothe herself, or eat properly on her own. 14. Because of her mental condition, the alleged incapacitated person is totally unable to manage her financial, property and business affairs and resources, and is totally unable to make and communicate responsible decisions relating thereto, including the ability to communicate her need for assistance in these areas. 15. Because of the severity of her mental condition, the alleged incapacitated person lacks the capacity to make or communicate any responsible decisions concerning her person or estate and, even with the assistance of other persons or services would not be able to participate in the making of any decisions concerning her person. 16. The alleged incapacitated person signed a Durable General Power of Attorney on or about January 2,2001, jointly designating her son, Johnson G. Coyle, M.D., Petitioner herein, and her daughter, Susan C. Coulson, as her agents and attorneys-in-fact over her personal, medical and financial affairs. A true and correct copy of said Durable General Power of Attorney is attached hereto and incorporated herein as Exhibit "C." 17. Prior to the execution of the document attached as Exhibit "C," the alleged incapacitated person had signed a Durable General Power of Attorney on or about January 13, 1998, that also jointly designated her son, Johnson G. Coyle, M.D., Petitioner herein, and her . daughter, Susan C. Coulson, as her agents and attorneys-in-fact over her personal, medical and financial affairs. A true and correct copy of said prior Durable General Power of Attorney is attached hereto and incorporated herein as Exhibit "D." 18. Despite the severity of the alleged incapacitated person's medical condition and its resulting impact on her physical condition, and in contradiction to the recommendations of both physicians in Exhibits "A" and "B," Susan C. Coulson has refused and continues to refuse to sign the documents necessary to transfer the alleged incapacitated person to the Alzheimer's unit of Green Ridge Village. 19. Contrary to Petitioner and the recommendations of both physicians in Exhibits "A" and "B," Susan C. Coulson insists that the alleged incapacitated person can properly be cared for at her personal residence with assistance from around-the-clock caregivers. 20. The above alternative has been considered by Petitioner but based upon the recommendations of both physicians will be ineffective given the severity of the alleged incapacitated person's mental medical condition and its resulting impact on her ability to maintain her physical condition. 21. Furthermore, adequate financial resources and insurance exist to provide the additional medical care for the alleged incapacitated person in the Alzheimer's unit of Green Ridge Village. . . 22. The agents named as the alleged incapacitated person, namely Johnson G. Coyle, M.D., Petitioner herein, and Susan C. Coulson are therefore unable to resolve their disagreements concerning the proper medical and financial care of their mother. 23. The severity of the alleged incapacitated person's mental and physical condition and the inability of her agents to reach an agreement necessitate that a plenary guardian of her person be appointed to handle all issues relating to the person of the alleged incapacitated person, specifically including, but not limited to: her living arrangements, her medical and psychiatric care, the administration of medication to her, and the employment and discharge of physicians, psychiatrists, dentists, nurses, therapists and other professionals for her physical and mental treatment and care. 24. The severity of the alleged incapacitated person's mental and physical condition and the inability of her agents to reach an agreement necessitate that a plenary guardian of her estate be appointed to handle all aspects of the alleged incapacitated person's estate, specifically including, but not limited to: all issues relating to her cash, checks, and any bank or savings accounts held in her name, her stock and bonds, her personal property, her real estate, her life and other insurance of which she is a beneficiary, her entitlement to any governmental and nongovernmental benefit plans, federal, state, and local taxes, claims made or to be made on behalf of her or against her, the execution of any documents necessary and related to the above, . and the entry into contracts affecting her as well as the payment of reasonable compensation or costs to provide services to her. 25. The severity of the alleged incapacitated person's mental and physical condition and the inability of her agents to reach an agreement concerning her proper medical and financial care constitute good cause for this Court to invalidate under 20 Pa.C.S.A. 9 5603( c )(2) the designation of her agents in her Durable General Powers of Attorney. 26. The proposed plenary guardian of the person and of the estate of the alleged incapacitated person is Petitioner, Johnson G. Coyle, M.D., whose principal residence is 31 South Thrush Drive, Carlisle, Pennsylvania 17013-7652. 27. The Petitioner is 49 years of age and is employed as an emergency physician with the Carlisle Hospital, having graduated with a medical degree from Jefferson Medical College. 28. Petitioner, the proposed plenary guardian of the person and of the estate of the alleged incapacitated person has no interest adverse to the alleged incapacitated person. 29. The consent of the Petitioner as the proposed plenary guardian is attached hereto and incorporated herein as Exhibit "E." . 30. Due to the emergency nature of these circumstances, it is requested that this Court waive the requirement that twenty (20) days notice of this proceeding be given to the alleged incapacitated person and that instead only forty-eight (48) hours notice be given to her along with service of the citation. 31. No other court has ever assumed jurisdiction in any proceeding to determine the capacity of the alleged incapacitated person. WHEREFORE, Petitioner respectfully requests that this Court award a citation directed to Helen G. Coyle, the alleged incapacitated person, and to Susan C. Coulson, the joint agent with Petitioner of the alleged incapacitated person, with forty-eight (48) hours notice and service thereof to be given to them, to show cause why Petitioner should not be appointed emergency guardian of Helen G. Coyle's person and estate for the purpose of consenting to her admission to the Alzheimer's unit of Green Ridge Village, with the emergency guardianship to be in effect with respect to the guardianship of the person for a period of seventy-two (72) hours from the date of this Court's decree and with respect to the guardianship of the estate for a period of thirty (30) days from the date of this Court's decree. Respectfully Submitted, IRWIN, McKNIGHT & HUGHES Douglas . Miller, Esquire Supreme Court J.D. No. 83776 60 West Pomfret Street Carlisle, P A 17013 (717) 249-2353 Attorney for Petitioner Date: February 6, 2001 VERIFICA TION The foregoing document is based upon information which has been gathered by my counsel and myself in the preparation of this action. I have read the statements made in this document and they are true and correct to the best of my knowledge, information and belief. I understand that false statements herein made are subject to the penalties of 18 Pa.C.S.A. Section 4904, relating to unsworn falsification to authorities. -'<{ Date: February 6 , 2001 .- Phone (717) 258-3274 YELLOW BREECHES FAMILY PRACTICE Donald J. Kovacs, M.D. Bradford J. Wood, M.D. 1358 Lutztown Rd. Boiling Springs, PA 17007 West Shore (717) 697-0001 January 25, 2001 To Whom It May Concern, Helen G. Coyle has been a patient of mine since 10/14/99. She has Alzheimer's disease combined with multi-infarct dementia. Up until recently she has lived alone in her own home with the assistance of home health aids. Unfortunately, her dementia has progressed to the point that it is unsafe for her to reside at her home. She has an extremely poor short term memory and poor judgment. She now requires constant supervision and I recommend that she be placed in an Alzheimer's unit or at the very least in an environment where she could be prevented from wandering somewhere where her life would be in danger. If you have any questions regarding Helen, please don't hesitate to contact me. Sincerely, ~1fAd. J -~ At;J. Bradford J. Wood, M.D. FRCN FAX NO. 7176532331 Jar. 26 ?2131 09: 20AI1 ~2 Philhaven ;;-; ~ S(\ul.h n'Jt:l" R,,;ui ro. l:.nx 550 ~.nl.I1" (;n:rna. I'A ~ 7064 lil i' 2i3.~ML iili) Z70.2':'S'~ r:AX Janwuy 25. 2001 To Whom It Concerns: 1 performed a psychiatric evaluation on Helen Coyle. a 17 year old resident of Green Ridge Village, OIl January 22, 2001. She has moderaie to severe cognitive and memory deficits affecting her judgement, insight and ability to care for herself. Her diagnosis is Dementia of the Almeimer Type with mild anxiety. There is little likelihood that any treatment will improve her co;nitive abilities. She is currently a resident in the assisted living ~-tion of the village. She is attending the dementia program during the day and doing very well there. He anxiety is minima] when in this structured, secure setting. Due to the severity of the dementia, this resident cannot be cared for adequately in assisted living nor can a safe enyiromncnt be assured nor is the progranuning and structure appropriate for someone with her degree of impairment. Therefore. 1 strongly recommend that she be moved to the dementia unit of the Village for her ovm best interest and care as well as in faimess to the other residents in the assisted living area. Respectfully, ~9.~,~l) Herbert E. Myers, M.D. Staff Psychiatrist BehllVlowL Jieatrl:care. Su\'ic(~s DURABLE GENERAL POWER OF ATIORNEY NOTICE THE PURPOSE OF THIS POWER OF ATTORNEY IS TO GIVE THE PERSON YOU DESIGNATE (YOUR "AGENT") BROAD POWERS TO HANDLE YOUR PROPERTY, WHICH MAY INCLUDE POWERS TO SELL OR OTHERWISE DISPOSE OF ANY REAL OR PERSONAL PROPERTY WITHOUT ADVANCE NOTICE TO YOU OR APPROVAL BY YOU. THIS POWER OF ATTORNEY DOES NOT IMPOSE A DUTY ON YOUR AGENT TO EXERCISE GRANTED POWERS, BUT WHE.~ POWERS ARE EXERCISED, YOUR AGENT MUST USE DUE CARE TO ACT FOR YOUR BENEFIT AND IN ACCORDANCE WITH THIS POWER OF ATTORNEY. YOUR AGENT MAY EXERCISE THE POWERS GIVEN HERE THROUGHOUT YOUR UFETIME, EVEN AFTER YOU BECOME INCAPACITATED, UNLESS YOU EXPRESSLY UMIT THE DURATION OF THESE POWERS OR YOU REVOKE THESE POWERS OR A COURT ACTING ON YOUR BEHALF TERMINATES YOUR AGENT'S AUTHORITY. YOUR AGENT MUST KEEP YOUR FUNDS SEPARATE FROM YOUR AGENT'S FUNDS. A COURT CAN TAKE AWAY THE POWERS OF YOUR AGENT IF IT FINDS YOUR AGENT IS NOT ACTING PROPERLY. THE POWERS AND DUTIES OF AN AGENT UNDER A POWER OF ATTORNEY ARE EXPLAINED MORE FULLY IN 20 Pa.C.S. Ch. 56. IF THERE IS ANYTHING ABOUT THIS FORM THAT YOU DO NOT UNDERSTAND, YOU SHOULD ASK A LAWYER OF YOUR OWN CHOOSING TO EXPLAIN IT TO YOu. I HAVE READ OR HAD EXPLAINED TO ME THIS NOTICE AND I UNDERSTAND ITS CONTENTS. DATE: , I~ IIJI ~ G~ fl ~ . E1~ ,Y C:";) . . ' HELEN G. Cc5YLE . KNOW ALL PERSONS BY THESE PRESENTS, that I, HELEN G. COYLE, of Cumberland County, Pennsylvania, have made, constituted and appointed and do hereby make, constitute and appoint my son, JOHNSON G. COYLE, and my daughter, SUSAN C. COULSON, my true and lawful agent and attorney-in-fact and surrogate to make health care and medical treatment decisions for me. My agent may, for me and in my name and on my behalf, do and perform all matters and things, transact all business, make, execute and acknowledge all contracts, orders, deeds, writings, assurances and instruments which may be requisite or proper to effectuate any matter or thing appertaining or belonging to me, including without limitation: (i) (ii) (iii) (iv) (v) (vi) (vii) (viii ) (ix) (x) (xi) (xii) (xiii ) (xiv) (xv) (xvi) (xvii) (xviii) (xix) (xx) (xxi) (xxii ) (xxiii ) to create a trust for my benefit, to make additions to an existing trust for my benefit, to claim an elective share of the estate of my deceased spouse, to disclaim any interest in property, to renounce fiduciary positions, to withdraw and receive the income or corpus of a trust, to sell or transfer ownership of insurance policies on my life, to represent me in all matters involving federal, state, and local taxes, to engage in real property transactions, to engage in tangible personal property transactions, to engage in stock, bond and other securities transactions, to engage in commodity and option transactions, to engage in banking and financial transactions, to borrow money, to enter safe deposit boxes, to engage in insurance transactions, to engage in retirement plan transactions, to handle interests in estates and trusts, to pursue claims and litigation, to receive government benefits, to make an anatomical gift of all or part of my body, the right to make gifts, to also make gifts to my issue and their spouses in such amounts as do not exceed my total available Applicable Credit for gift and estate taxes under the Internal Revenue Code. The class of permissible donees shall include any child of mine who is acting as an Agent under this Power of Attorney. with the same powers, and to all intents and purposes with the same validity as I could, if personally present; hereby ratifying and confirming whatsoever my agent shall and may do, by virtue hereof. In addition, the agent appointed by this Power of Attorney shall be authorized to make health care and medical treatment decisions for me which shall include, but not be limited to the following: 1. To authorize my admission to a medical, nursing, residential or similar facility and to enter into agreements for my care at the expense of my estate; 2. To authorize medical and surgical procedures; - 2 - , , " . 3. To authorize the administration of pain relieving drugs or other medical or surgical procedures calculated to relieve my pain even though their use may lead to permanent physical damage, addiction or even hasten the moment of (but not intentionally cause) my death and to authorize unconventional pain relief therapies which my agent believes may be helpful to me; 4. To withhold consent to any medical care or treatment (including medical and surgical procedures); 5. To revoke or change any consent previously given or implied by law for any medical care or treatment (including medical and surgical procedures); 6. To arrange for my removal from any medical or nursing facility; and 7. To grant, in conjunction with any instructions given under this power, releases to hospital staff, physicians, nurses and other medical and hospital administration personnel who act in reliance on instructions given by my agent or who render written opinions to my agent in connection with any matter described in this power from all liability for damages suffered or to be suffered by me; to sign documents titled or purporting to be a "Refusal to Permit Treatment" and "Leaving Hospital Against Medical Advice," as well as any necessary waivers of or releases from liability required by any hospital or physician to implement my wishes regarding medical treatment or non-treatment. This Power of Attorney shall not be affected by any disability on my behalf, including the event that I become incompetent to handle my affairs. In the event that legal proceedings concerning my incapacity, within the meaning of Chapter 54 of the Pennsylvania Probate, Estates and Fiduciaries Code, or for the appointment of a guardian of my estate and/or person are commenced, I nominate the agent appointed by this Power of Attorney for consideration by the court having jurisdiction of those proceedings for appointment as the guardian of my estate and/or person, and I request the court to make its appointment in accordance with this nomination, except for good cause or disqualification. My agent may delegate anyone or more powers granted herein to one or more persons and on such terms as the agent may designate and specify. - 3 - , , I, . IN WITNESS WliiEREOF, and intending to be legally bound hereby, I have hereunto set my hand and seal this ;) M day of ,\,~ N u 4 r j , 2000. WITNESS: ,_\~~tL ~ ~)~ Qf-L ~ ,~'I\-V1 e ~b,,-,\ ff-f ./Z"'~ fJ: Yr:..d (SEAL) HELEN G. COYLE ACKNOWLEDGMENT We, JOHNSON G. COYLE and SUSAN C. COULSON, have read the attached Power of Attorney and are the persons identified as the agent for the principal. I hereby acknowledge that in the absence of a specific provision to the contrary in the Power of Attorney or in 20 Pa.C.S. when we act as agents: 1. We shall exercise the powers for the benefit of the principal. 2. We shall keep the assets of the principal separate from my assets. 3. We shall exercise reasonable caution and prudence. ~ DATE: \.. \ 0.......... 3> I 2.et:; ( . 4. We shall keep a full and accurate record of all actions, receipts and disbursements on behalf of the principal. JO~~ ~e. (I~ SUSAN C. COULSON - 4 - , " I, IL COMMONWEALTH OF PENNSYLVANIA : SS: COUNTY OF /IJ(~ \ On this, theL- day of . A}\) () AYj , 2000, before me, the undersigned officer, personally appeared HELEN G. COYLE who being duly sworn according to law, deposes and says that the foregoing Power of Attorney is her act and deed and that she desires the same to be recorded as such. IN WITNESS WHEREOF, I hereunto set my hand and notarial seal the day and year aforesaid. 0 . rJ \~ -r CtLJ O";'\- Public / j (SEAL) V NOTARIAl. SEAL SUSAN J. PARSON. HOiARY pueuc CARLISLE BORO, CUMeERI.AND CO.. PA lilY COMMISSION E:CPIRES NOVC..MBER 10,2001 :::!36SS6 _1 - 5 - -' ..f, I F\flLES'.oA T AF1LElWlLLS\423S. POA I, . .... "!l DURABLE GENERAL POWER OF ATTORNEY KNOW ALL MEN BY THESE PRESENTS, that I, HELEN G. COYLE, of South Middleton Township, Cumberland County, Pennsylvania, hereby revoke any general power of attorney that I have heretofore given to any person and do hereby appoint my children, JOHNSON G. COYLE and SUSAN C. COULSON, acting jointly, (hereinafter "my Attorney") my true and lawful attorney for me and on my behalf to perform all such acts as my Attorney in my Attorney's absolute discretion may deem advisable, as fully as I could do if personally present. DURABLE POWER This Power of Attorney shall not be affected by my subsequent disability or incapacity. GENERAL GRANT OF BROAD POWERS My Attorney is hereby given the fullest possible powers to act on my behalf: to transact business, make, execute and acknowledge all agreements, contracts, orders, deeds, writings, assurances and instruments for any matter, with the same powers and for all purposes with the same validity as I could, if personally present. SPECIFIC POWERS INCLUDED IN GENERAL POWER Without limiting the general powers hereby already conferred, my Attorney shall have the following specific powers which are included in the foregoing general powers: 1. Banking and Financial Institutions: General Financial Powers. (a) To deposit any funds received for me in my accounts in such bank or trust company or other depository as my Attorney may select, either in my name or in my Attorney's name as attorney-in-fact. (b) To withdraw from and to draw any check or other draft against any moneys held for me at any bank, saving fund or other place of deposit, whether such account was created by me or by my Attorney. (c) To endorse notes, checks and other instruments which may reqUIre my endorsement. (d) To pay all debts now or hereafter incurred by me. (e) To borrow money and to mortgage or pledge any property, real or personal, now or hereafter owned by me as security therefor and to satisfy or record any indentures of -1- " ., . I' · I. . mortgage now or hereafter standing in my name or acquired for my account. (f) To have access to any safe deposit box standing in my name or in my Attorney's name for me, and to add to or remove the contents of such box; provided, however, my Attorney shall not use such box as a place in which to deposit or keep any personal property of my Attorney. (g) Generally, to transact any and all business for me with any bank, trust company or other depository. 2. Stocks. Bonds. Securities and Investments. (a) To sell, exchange, pledge, assign, transfer and deliver to any person, at my Attorney's discretion, all or any part of any stocks, bonds, notes, mortgages, interests in partnerships or other securities, and any and all personal property standing in my name or belonging to me, or over which I may have any power or control. To make, execute and deliver on my behalf all necessary deeds, assignments or transfers. (b) To register any or all of my securities in my Attorney's name as attorney-in- fact for me. (c) To vote my securities in person or by proxy. (d) To transact all business in relation to any stocks, bonds, securities, or other property in the nature thereof; to deposit the same under agreements of deposit; to participate in any plan of lease, mortgage, merger, consolidation, exchange, reorganization, recapitalization, liquidation, receivership, or foreclosure with respect thereto; to exercise any rights to subscribe to new issues thereof; and generally to exercise all rights of management and ownership with respect thereto. (e) To invest in any form ofproperty, all funds and securities held or received for my account, keeping such cash reserves as, in my Attorney's discretion, are necessary or desirable to meet conditions as they may exist from time to time. In the exercise of this power, my Attorney may invest in any variety of real and personal property as in my Attorney's discretion appears to be prudent investments, and my Attorney shall not be liable to me for any error of judgment in the making or continuing of any investment. 3. Real Estate. (a) To sell, exchange, pledge, assign, transfer and deliver to any person, at my Attorney's discretion, all or any part of my real property, standing in my name or belonging to me, or over which I have any power or control. -2- , " I. . (b) To make, execute and deliver on my behalf all necessary deeds, assignments or transfers. (c) To operate real property, separately or jointly with others. (d) To lease for any term any real property and to vary the terms, including rent payable, of any lease. ( e) To alter, repair, improve, mortgage, divide, exchange, join in the partition of, or give options with respect to, real property. Cf) To buy in at judicial sale any property on which I hold a mortgage. (g) Generally to transact all business and to exercise all rights of management and ownership relating to real property. 4. Claims, Law Suits, Compromise and Miscellaneous Powers. (a) To demand, sue for, levy, collect, and give proper receipts for all sums of money or property now or which may hereafter become due me from any source whatsoever, including all estates or trusts, proceeds of insurance policies or other property of any kind whatsoever. (b) To join with other parties in the compromise or settlement of any claims. (c) To make, negotiate, sign and perform any and all agreements and contracts now in course of negotiation, execution and settlement by me, or which may hereafter in the opinion of my Attorney be to my interest or advantage; to effect, procure and continue insurance of any and every kind and description; and with full power and authority to manage any real and personal property and conduct my affairs generally. (d) To employ attorneys at law and such other agents, employees or representatives as my Attorney may think proper, and to pay any claims, fees, expenses, wages, demands or obligations for which I may now be or may hereafter become liable. 5. Tax Matters. To prepare, execute and file in my behalf and in my name any and all income tax declarations and returns, and any other tax returns and reports (including, but not limited to, protests, claims, elections, consents, closing agreements, waivers of statutes of limitations and extensions), and to represent me before the Internal Revenue Service or Treasury Department and any state or local taxing authority with respect to any claim or proceeding having to do with my tax liabilities, federal, state or local, for any and all years. -3- , 'i. I.. . . , , j/f . 1 . 6. Power to Delegate. To substitute one or more attorney or attorneys under my Attorney, to carry out any of the general or specific powers hereby granted. 7. Soecific Financial Powers Defined bv Statute. The following powers are granted pursuant to Chapter 56 ofthe Pennsylvania Probate Estates and Fiduciaries Code as further defined therein: (a) To make limited gifts. My Attorney may make gifts on my behalf to any donees and in such amounts as my Attorney may decide subject to the following: (i) The class of permissible donees shall consist solely of my children, my grandchildren and my great grandchildren (including my Attorney if my Attorney is a member of such class). (ii) During each calendar year, the gifts to each donee pursuant to this power shall have an aggregate value not in excess ofTen Thousand Dollars or such lesser (or greater) amount as, and shall be made in such manner as, to qualify in their entirety for my annual exclusion from the Federal gift tax as provided in Section 2503(b) of the Internal Revenue Code of 1986, as amended, without regard to Section 2513(a) thereof (or any successor provision allowing gifts to be split with a spouse). (b) To create a trust for my benefit. (c) To make additions to an existing trust for my benefit. (d) To disclaim any interest in property. (e) To renounce fiduciary positions. (f) To withdraw and receive the income or corpus of a trust. 8. Specific Personal and Medical Powers Defined by Statute. The following powers. are granted pursuant to Chapter 56 of the Pennsylvania Probate, Estates and Fiduciaries Code, as further defined therein: (a) To authorize my admission to a medical, nursing, residential or similar facility and to enter into agreements for my care. (b) To authorize or refuse medical and surgical procedures. -4- , f 10 ... .. f,. f .. . 1 . (c) To arrange and consent to procedures to make an anatomical gift of all or part of my body. DURATION OF POWER. RELIEF FROM LIABILITY. REVOCATION 1. This power shall not expire by reason of lapse of time. 2. I hereby ratify and confirm all that my Attorney acting hereunder shall do or cause to be done under this Power of Attorney. I specifically direct that such Attorney shall not be subject to any liability by reason of any of such Attorney's decisions, acts or failures to act, all of which shall be conclusive and binding upon me, my personal representatives, heirs and assigns. Furthermore, except in the case of malfeasance of office, I agree to indemnify such Attorney, and hold such Attorney hannless, from all claims that may be made against such Attorney as a result of such Attorney's service hereunder and I hereby agree to reimburse such Attorney in the amount of any damages, costs and expenses that may be incurred as a result of any such claim. 3. This Power of Attorney shall be revoked by my giving to such Attorney acting hereunder written notification of the revocation, which notice shall not be considered binding unless actually received. IN WITNESS WHEREOF, and intending to be legally bound, I have hereunto set my hand and seal this /3 H-, day of 'Ja..-Iuu<"'t..o--' 1998. SIGNED, SEALED AND DELIVERED IN THE PRESENCE OF: WI,S 1\ ~~, ~ J.lJ~ li.~' ~(SEAL) Helen G. Coyle ,/ COMM:GNWEAL TH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) On the /3 '+i\ day of \)U.';'l.Ltd _',/ , 1998, before me, a Notary Public, personally appeared Helen G. Coyle, and in due form of law acknowledged the foregoing Power of Attorney to be her act and deed and desired that the same might be recorded as such. WITNESS my hand and notarial seal. (! '\ . _0' j. -."I-" .........1 j _' /; 'z. -t.,' ,.,.[~. .I). l.t ./..-: L-- of j \. '6.:.::" . , ~ ."., ~. - -- - - Notary Public -5- \ Notarial Seal Corrine L Myers. NotalY Public Carlisle Boro, Cumberlarid Coon My Commission Expires May 27, 1 t99 1 It. .. ," ' ,. " . CONSENT OF EMERGENCY GUARDIAN I, JOHNSON G. COYLE, M.D., hereby consent to act as the emergency Guardian of the Estate and Person of Helen G. Coyle, an alleged incapacitated person for the purpose of authorizing any surgical or other medical procedure necessary for the health and welfare of Helen G. Coyle, or to authorize her admission to the Alzheimer's unit of Green Ridge Village or any other such appropriate facility. I reside at 31 South Thrush Drive, Carlisle, Cumberland County, Pennsylvania, and am an emergency room physician with the Carlisle Hospital. I am a citizen of the United States of America and can speak, read and write the English language. I have no interest adverse to Helen G. Coyle, the alleged incapacitated person. "~ Date: February 6 , 2001 IN RE: AN ALLEGED IN THE COURT OF COMMON PLEAS OF ClMBERLAND COUNTY, PENNSYLVANIA INCAPACITATED PERSON ORPHANS' COURT DIVISION HELEN G. COYLE 21-01-141 ORPHANS'S COURT IN RE: EMERGENCY APPOINTMENT OF A GUARDIAN ORDER OF COURT AND NOW, February 9, 2001, the matter having been called for a hearing, and Susan Coulson having only been served on Wednesday, and her counsel having only been notified late yesterday afternoon, and her counsel having requested a continuance of the matter so that Robert C. Saidis, Esquire, can appear, the matter is continued until Friday, February 16, 2001, at 10:30 a.m. in this courtroom. By the Court, Douglas Miller, Esquire For Johnson Coyle Johnna Kopecky, Esquire For Susan Coulson :mtf :1""\ c 'It . SAIDIS SHUFF, FLOWER & LINDSEY AlTORNEYS.AToLAW 26 W. High Street Carlisle, PA IN RE: AN ALLEGED INCAPACITATED PERSON, HELEN G. COYLE IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION No. 21-01-141 ORDER AND NOW, this 16th day of February, 2001, the Stipulation of the parties is hereby confirmed and upon the request of the parties, a further hearing in this matter may be scheduled. By the Court, e' e>('/~' .;~e Ie:!. 't A If( ~J/~~ ~~ cf ~--::> c...,.~O'U- ~O'l 'So C -'t\..:. - 0 ~ 1 " SAlOIS SHUFF, FLOWER & LINDSEY AlTORNEYSoAToUW 26 W. High Street Carlisle, P A IN RE: AN ALLEGED INCAPACITATED PERSON, HELEN Go COYLE IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION No. 21-01-141 STIPULATION AND NOW, this 16th day of February, 2001, the children of Helen G. Coyle, Susan C. Coulson (Coulson) and Johnson G. Coyle (Coyle), stipulate and agree as follows: 1. Helen G. Coyle shall be admitted to the Alzheimer's Unit of Green Ridge Village for a period of thirty (30) days, which may be extended upon written agreement of the parties for an additional fifteen (15) days. 2. During said period, Coulson shall secure an independent assessment of Helen G. Coyle at Green Ridge Village by a gerontologist, physician or other geriatric specialist of her selection. Coulson shall promptly provide to Coyle the name of the person providing the independent assessment. This may further include, if Coulson in consultation with the person performing the independent assessment determines it is desirable or necessary, a further assessment of Helen G. Coyle in her home at 101 Ladnor Lane, Carlisle, Pennsylvania. The assessment in her home may require the removal of Helen G. Coyle from Green Ridge Village to her home for a limited period of time. Prior written notice to be provided to Coyle. In this event, Coulson 1 . SAlOIS SHUFF, FLOWER & LINDSEY AITORNEYS-AT-LAW 26 W. High Street Carlisle, PA shall be responsible for securing the necessary caregivers. The cost of said independent assessment and caregivers to be paid by the estate of Helen G. Coyle. 3. The parties further stipulate that the durable General Power of Attorney, which designates Coulson and Coyle acting jointly shall continue in full force and effect. 4. Coulson agrees that Coyle, prior to further hearing of this court, may disburse funds for the ordinary and customary care of Helen G. Coyle, including the Alzheimer's Unit, subject to the requirement of an accounting as herein set forth. 5. Within ten (10) days, Coyle shall provide Coulson a detailed accounting of all financial transactions from January 1, 2001 to the date of the accounting. In the event this arrangement continues, Coyle shall provide a monthly accounting no later than thirty (30) days from the last day of the preceding month, detailing all activity. 6. The parties have entered into this Stipulation with the express understanding that nothing contained herein shall be deemed an admission of any fact alleged in the Petition filed to the above-captioned term and number or as a permanent agreement to the arrangements stipulated herein or that said arrangements are in the best interest of Helen G. Coyle. 2 . SAlOIS SHUFF, FLOWER & LINDSEY ATIURNEYSoAToLAW 26 W. High Street Carlisle. P A 7. The parties agree that the Court may schedule a hearing on this matter upon the written request of either Coyle or Coulson. IN WITNESS WHEREOF, the parties hereto have set their hands and seals the day and year first above written. /J2- -r;+ xl. ~ ~> 3 l , , INRE: AN ALLEGED INCAP ACIT ATED PERSON, HELEN G. COYLE FEa 0 6 200~ ~ : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION NO. J I - 0 I - f 4-1 ORDER OF COURT PRELIMINARY DECREE AND NOW, this ),0 ~ il.h.w<1f ,2001, to judicially resolve Petitioner's request for the appointment of guardians, the Court does hereby ORDER AND DECREE the following: The Court hearing on the attached petition is scheduled for ) ~h c:l / , 2001, at I ; 300.M., in Courtroom No. .3 ,located in the Cumberland County , Courthouse in Carlisle, Pennsylvania. 1. 2. The Court directs the issuance of an appropriate citation with rule to show cause why the above-captioned individual should not be adjudged an incapacitated person and why the Court should not appoint Petitioner as guardian of her person and of her estate. 3. Petitioner shall cause to be served by personal service the citation and petition with the attached important notice upon the alleged incapacitated person and upon Susan C. Coulson at least twenty (20) days prior to the Court hearing. The contents and terms of the petition and notice shall be explained to the maximum extent possible in language and terms the alleged incapacitated person is most likely to understand. An affidavit of service shall be filed before the hearing or offered as an exhibit at the beginning of the Court hearing. 4. Petitioner shall notify the Court, in writing, at least seven (7) days prior to the Court hearing if counsel has NOT been retained by or on behalf of the alleged incapacitated . , t r person. This notice shall also contain all pertinent information which indicates whether or not counsel should be appointed to represent the alleged incapacitated person. 5. The alleged incapacitated person shall be present at the Court hearing unless it is established that her physical or mental condition would be harmed by her presence, or it is impossible to her to be present because of her absence from the Commonwealth. By the Court, J. IL ~ ... IN RE: AN ALLEGED INCAP ACIT A TED PERSON, HELEN G. COYLE : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION NO. ORDER OF COURT FINAL DECREE AND NOW, this of , 2001, upon consideration of the attached Petition and evidence received at a hearing held thereon, this Court finds, by clear and convincing evidence, that Helen G. Coyle is adjudged a totally incapacitated person. The Court finds that Helen G. Coyle suffers from suffers from Alzheimer's disease combined with multi-infarct dementia and anxiety, a condition or disability that totally impairs her capacity to receive and evaluate information effectively and to make and communicate decisions concerning her management of financial affairs or to meet essential requirements for her physical health and safety. The Court also finds that the severity of her mental and physical condition and the inability of her agents to reach an agreement concerning her proper medical and financial care constitute good cause for this Court to invalidate under 20 Pa.C.S.A. ~ 5603(c)(2) the designation of her agents in her Durable General Powers of Attorney. Petitioner, Johnson G. Coyle, M.D., is hereby appointed plenary permanent guardian of the PERSON of Helen G. Coyle. Petitioner shall in that capacity file a report on the social, medical and other relevant conditions as required by 20 Pa.C.S.A. ~ 5521(c). Petitioner is also hereby appointed plenary permanent guardian of the ESTATE of Helen G. Coyle. Petitioner shall not be required to post a Court approved bond, but Petitioner shall file a report in compliance with 20 Pa.C.S.A. ~ 5521(c). , . /I., The guardian of the PERSON shall have authority and responsibility to decide where Helen G. Coyle shall live and how meals, persona care, transportation and recreation will be provided. The guardian of the personal shall also have the authority to authorize and consent to medical treatment and surgical procedures necessary for the well being of Helen G. Coyle. The guardian of the ESTATE shall have authority and responsibility to manage and use Helen G. Coyle's property and financial resources for her benefit. The guardian of the estate shall have authority over all issues relating to her cash, checks, and any bank or savings accounts held in her name, her stock and bonds, her personal property, her real estate, her life and other insurance of which she is a beneficiary, her entitlement to any governmental and nongovernmental benefit plans, federal, state, and local taxes, claims made or to be made on behalf of her or against her, the execution of any documents necessary and related to the above, and the entry into contracts affecting her as well as the payment of reasonable compensation or costs to provide services to her. The aforementioned judicial determinations have taken into consideration the matters required by 20 Pa.C.S.A. S 5512.1. The Court's findings of fact and conclusions of law have been placed on the record at the evidentiary hearing. By the Court, J. . IN RE: AN ALLEGED INCAP ACIT A TED PERSON, HELEN G. COYLE : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION NO. PETITION FOR ADJUDICATION OF INCAPACITY AND APPOINTMENT OF PLENARY GUARDIAN OF THE ESTATE AND PERSON IN ACCORDANCE WITH 20 Pa.C.S.A. ~ 5511 The petitioner, JOHNSON G. COYLE, M.D., by and through his attorneys, Irwin McKnight & Hughes, respectfully represents the following: 1. Petitioner, Johnson G. Coyle, M.D., is an adult individual whose principal residence is 31 South Thrush Drive, Carlisle, Pennsylvania 17013-7652. 2. Petitioner is the son of Helen G. Coyle (hereinafter the "alleged incapacitated person"). 3. The alleged incapacitated person was born on October 27, 1923, is 77 years of age, widowed, and currently resides in an assisted living section of Green Ridge Village located in Newville, Cumberland County, Pennsylvania. IL 4. The alleged incapacitated person was transferred to said facility on or about January 7, 2001, and prior to that time resided in her home located at 101 Ladnor Lane, Carlisle, Pennsylvania 17013. 5. To the best of Petitioner's knowledge, information and belief, the alleged incapacitated person is not survived by a spouse or parent. 6. To the best of Petitioner's knowledge, information and belief, the only living next-of-kin of the alleged incapacitated person are as follows: a. Johnson G. Coyle, M.D. (son) 31 South Thrush Drive Carlisle, Pennsylvania 17013-7652 b. Susan C. Coulson (daughter) 104 Oak Ridge Road Carlisle, Pennsylvania 17013 7. The only institution currently providing residential services for the alleged incapacitated person is Green Ridge Village, 410 Big Spring Road, Newville, Pennsylvania 17241. 8. To the best of Petitioner's knowledge, information and belief, the alleged incapacitated person has investments valued at approximately $750,000.00, a personal residence at 101 Ladnor Lane, Carlisle, Pennsylvania, valued at approximately $320,000.00, as well as Nursing Home Insurance. Il 9. Petitioner estimates the alleged incapacitated person's annual mcome to be $5,700.00, including current monthly Social Security benefits of $1 ,300.00. 10. The alleged incapacitated person suffers from Alzheimer's disease combined with multi-infarct dementia and anxiety. A true and correct copy of a letter dated January 25, 2001 from the alleged incapacitated person's family doctor, Bradford J. Wood, M.D., is attached hereto and incorporated herein as Exhibit "A." A true and correct copy of a letter dated January 25, 2001 from Philhaven staff psychiatrist, Herbert E. Myers, M.D. is attached hereto and incorporated herein as Exhibit "B." 11. As stated by the alleged incapacitated person's physicians in Exhibits "A" and "B," because of her impaired mental condition the alleged incapacitated person lacks the ability to effectively receive and evaluate information, and lacks the ability to make responsible decisions concerning her person and thereby meet essential requirements for her physical health and safety. 12. As stated by Philhaven staff psychiatrist, Herbert E. Myers, M.D. in Exhibit "B," the alleged incapacitated person has "moderate to severe cognitive and memory deficits affecting her judgement, insight and ability to care for herself." , . jL 13. As stated by her family doctor, Bradford J. Wood, M.D. in Exhibit "A," the alleged incapacitated person now requires constant supervision and has "an extremely poor short term memory and poor judgment." 14. The alleged incapacitated person is unable to keep herself properly nourished and hydrated, maintain adequate personal hygiene, make her own living arrangements, take her medications, or seek needed medical services. 15. The alleged incapacitated person refuses to bathe, brush her teeth, clothe herself, or eat properly on her own. 16. Because of her mental condition, the alleged incapacitated person is totally unable to manage her financial, property and business affairs and resources, and is totally unable to make and communicate responsible decisions relating thereto, including the ability to communicate her need for assistance in these areas. 17. The alleged incapacitated person signed a Durable General Power of Attorney on or about January 2,2001, jointly designating her son, Johnson G. Coyle, M.D., Petitioner herein, and her daughter, Susan C. Coulson, as her agents and attorneys-in-fact over her personal, medical and financial affairs. A true and correct copy of said Durable General Power of Attorney is attached hereto and incorporated herein as Exhibit "C." 18. Prior to the execution of the document attached as Exhibit "C," the alleged incapacitated person had signed a Durable General Power of Attorney on or about January 13, 1998, that also jointly designated her son, Johnson G. Coyle, M.D., Petitioner herein, and her daughter, Susan C. Coulson, as her agents and attorneys-in-fact over her personal, medical and financial affairs. A true and correct copy of said prior Durable General Power of Attorney is attached hereto and incorporated herein as Exhibit "D." 19. Despite the severity of the alleged incapacitated person's medical condition and its resulting impact on her physical condition, and in contradiction to the recommendations of both physicians in Exhibits "A" and "B," Susan C. Coulson has refused and continues to refuse to sign the documents necessary to transfer the alleged incapacitated person to the Alzheimer's unit of Green Ridge Village. 20. Contrary to Petitioner and the recommendations of both physicians in Exhibits "A" and "B," Susan C. Coulson insists that the alleged incapacitated person can properly be cared for at her personal residence with assistance from around-the-clock caregivers. 21. The above alternative has been considered by Petitioner but based upon the recommendations of both physicians will be ineffective given the severity of the alleged incapacitated person's mental medical condition and its resulting impact on her ability to maintain her physical condition. 22. Furthermore, adequate financial resources and insurance exist to provide the additional medical care for the alleged incapacitated person in the Alzheimer's unit of Green Ridge Village. 23. The agents named as the alleged incapacitated person, namely Johnson G. Coyle, M.D., Petitioner herein, and Susan C. Coulson are therefore unable to resolve their disagreements concerning the proper medical and financial care of their mother. 24. The severity of the alleged incapacitated person's mental and physical condition and the inability of her agents to reach an agreement necessitate that a plenary guardian of her person be appointed to handle all issues relating to the person of the alleged incapacitated person, specifically including, but not limited to: her living arrangements, her medical and psychiatric care, the administration of medication to her, and the employment and discharge of physicians, psychiatrists, dentists, nurses, therapists and other professionals for her physical and mental treatment and care. 25. The severity of the alleged incapacitated person's mental and physical condition and the inability of her agents to reach an agreement necessitate that a plenary guardian of her estate be appointed to handle all aspects of the alleged incapacitated person's estate, specifically including, but not limited to: all issues relating to her cash, checks, and any bank or savings accounts held in her name, her stock and bonds, her personal property, her real estate, her life and other insurance of which she is a beneficiary, her entitlement to any governmental and nongovernmental benefit plans, federal, state, and local taxes, claims made or to be made on behalf of her or against her, the execution of any documents necessary and related to the above, and the entry into contracts affecting her as well as the payment of reasonable compensation or costs to provide services to her. 26. The severity of the alleged incapacitated person's mental and physical condition and the inability of her agents to reach an agreement concerning her proper medical and financial care constitute good cause for this Court to invalidate under 20 Pa.C.S.A. S 5603( c )(2) the designation of her agents in her Durable General Powers of Attorney. 27. The proposed plenary guardian of the person and of the estate of the alleged incapacitated person is Petitioner, Johnson G. Coyle, M.D., whose principal residence is 31 South Thrush Drive, Carlisle, Pennsylvania 17013-7652. 28. The Petitioner is 49 years of age and is employed as an emergency physician with the Carlisle Hospital, having graduated with a medical degree from Jefferson Medical College. 29. Petitioner, the proposed plenary guardian of the person and of the estate of the alleged incapacitated person has no interest adverse to the alleged incapacitated person. 30. The consent of the Petitioner as the proposed plenary guardian is attached hereto and incorporated herein as Exhibit "E." 31. No other court has ever assumed jurisdiction in any proceeding to determine the capacity of the alleged incapacitated person. WHEREFORE, Petitioner respectfully requests that this Court award a citation directed to Helen G. Coyle, the alleged incapacitated person, to Susan C. Coulson, the joint agent with Petitioner of the alleged incapacitated person, and to such other persons as this Court may direct, to show cause why Helen G. Coyle should not be adjudged a fully incapacitated person, and Petitioner appointed plenary guardian of both her person and her estate. Respectfully Submitted, IRWIN, McKNIGHT & HUGHES Date: February 6, 2001 ~~ 4/Mjh., Dougl G. Miller, Esquire Supreme Court J.D. No. 83776 60 West Pomfret Street Carlisle, P A 17013 (717) 249-2353 Attorney for Petitioner VERIFICATION The foregoing document is based upon information which has been gathered by my counsel and myself in the preparation of this action. I have read the statements made in this document and they are true and correct to the best of my knowledge, information and belief. I understand that false statements herein made are subject to the penalties of 18 Pa.C.S.A. Section 4904, relating to unsworn falsification to authorities. Date: February 6 , 2001 Phone (717) 258-3274 YELLOW BREECHES FAMILY PRACTICE Donald J. Kovacs. M.D. Bradford J. Wood. M.D. 1358 Lutztown Rd. Boiling Springs. PA 17007 West Shore (717) 697-0001 January 25. 2001 To Whom It May Concern. Helen G. Coyle has been a patient of m~ne since 10/14/99. She has Alzheimer's disease combined with multi-infarct dementia. Up until recently she has lived alone in her own home with the assistance of home health aids. Unfortunately. her dementia has progressed to the point that it is unsafe for her to reside at her home. She has an extremely poor short term memory and poor judgment. She now requires constant supervision and I recommend that she be placed in an Alzheimer's unit or at the very least in an environment where she could be prevented from wandering somewhere where her life would be in danger. If you have any questions regarding Helen. please don't hesitate to contact me. Sincerely. ~(f..uR. J -~ /11;). Bradford J. Wood. M.D. FRO'1 FAX NO. 7176532331 Jar. 2G ~el 0<;1: 20AI1 ;:l2 Philhaven ;~) S\\\lth RIJt:~'f R.):Hi roo HliX 55,~ ~.c"",r Cn:tna. l'A ~ 70ti4 (i\iI273.~B7l ii 1 i) 270-2':'<;:;' r:_~.X January 25, 2001 To Whom It Concerns: I performed a psychiatric evaluation on Helen Coyle, a 71 year old resident of Green Ridge Village, on January 22, 2001. She has moderate to severe cognitive and memory deficiu affecting her judgement, insight and ability to care for herself. Her diagnosis is Dementia. of the Alzheimer Type with mild an.'Ciety. There is little likelihood that any treatment will improve her c~itive abilities. She is currently a resident in the assisted living ~1ion of the village. She is attending the dementia program during the day and doing very well there. He anxiety is minima.l when in 1his structured, secure setting. Due to the geyerity of the dementia, this resident cannot be cared for adequately in assisted living nor can a safe enyironment be assured nor is the programming and sttUctw'e appropriate for someone with her degree of impairment. Therefore, 1 strongly recommend that she be moved to the dementia unit of the Village for ber own best interest and care as well as in faimess to the other residen13 in the assisted living area. Respectfully, ~~_~,Mt) Herbert E. Myers, M.D. Staff Psychiatrist BehtlVioml fieatrJu:are Services . '\ DURABLE GENERAL POWER OF AITORNEY NOTICE THE PURPOSE OF THIS POWER OF ATTORNEY IS TO GIVE THE PERSON YOU DESIGNATE (YOUR "AGENT") BROAD POWERS TO HANDLE YOUR PROPERTY, WHICH MAY INCLUDE POWERS TO SELL OR OTHERWISE DISPOSE OF ANY REAL OR PERSONAL PROPERTY WITHOUT ADVANCE NOTICE TO YOU OR APPROVAL BY YOu. THIS POWER OF ATTORNEY DOES NOT IMPOSE A DUTY ON YOUR AGENT TO EXERCISE GRANTED POWERS, BUT WHEN POWERS ARE EXERCISED, YOUR AGENT MUST USE DUE CARE TO ACT FOR YOUR BENEFIT AND IN ACCORDANCE WITH THIS POWER OF ATTORNEY. YOUR AGENT MAY EXERCISE THE POWERS GIVEN HERE THROUGHOUT YOUR LIFETIME, EVEN AFTER YOU BECOME INCAPACITATED, UNLESS YOU EXPRESSLY LIMIT THE DURATION OF THESE POWERS OR YOU REVOKE THESE POWERS OR A COURT ACTING ON YOUR BEHALF TERMINATES YOUR AGENT'S AUTHORITY. YOUR AGENT MUST KEEP YOUR FUNDS SEPARATE FROM YOUR AGENT'S FUNDS. A COURT CAN TAKE AWAY THE POWERS OF YOUR AGENT IF IT FINDS YOUR AGENT IS NOT ACTING PROPERLY. THE POWERS AND DUTIES OF AN AGENT UNDER A POWER OF ATTORNEY ARE EXPLAINED MORE FULLY IN 20 Pa.C.S. Ch. 56. IF THERE IS ANYTHING ABOUT THIS FORM THAT YOU DO NOT UNDERSTAND, YOU SHOULD ASK A LAWYER OF YOUR OWN CHOOSING TO EXPLAIN IT TO YOU. I HAVE READ OR HAD EXPLAINED TO ME THIS NOTICE AND I UNDERSTAND ITS CONTENTS. DATE: I /~ ItJl H KNOW ALL PERSONS BY THESE PRESENTS, that I, HELEN G. COYLE, of Cumberland County, Pennsylvania, have made, constituted and appointed and do hereby make, constitute and appoint my son, JOHNSON G. COYLE, and my daughter, SUSAN C. COULSON, my true and lawful agent and attorney-in-fact and surrogate to make health care and medical treatment decisions for me. My agent may, for me and in my name and on my behalf, do and perform all matters and things, transact all business, make, execute and acknowledge all contracts, orders, deeds, writings, assurances and instruments which may be requisite or proper to effectuate any matter or thing appertaining or belonging to me, including without limitation: , , (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (ix) (x) (xi) (xii) (xiii ) (xiv) (xv) (xvi) (xvii) (xviii) (xix) (xx) (xxi) (xxii) (xxiii) to create a trust for my benefit, to make additions to an existing trust for my benefit, to claim an elective share of the estate of my deceased spouse, to disclaim any interest in property, to renounce fiduciary positions, to withdraw and receive the income or cOlpus of a trust, to sell or transfer ownership of insurance policies on my life, to represent me in all matters involving federal, state, and local taxes, to engage in real property transactions, to engage in tangible personal property transactions, to engage in stock, bond and other securities transactions, to engage in commodity and option transactions, to engage in banking and financial transactions, to borrow money, to enter safe deposit boxes, to engage in insurance transactions, to engage in retirement plan transactions, to handle interests in estates and trusts, to pursue claims and litigation, to receive government benefits, to make an anatomical gift of all or part of my body, the right to make gifts, to also make gifts to my issue and their spouses in such amounts as do not exceed my total available Applicable Credit for gift and estate taxes under the Internal Revenue Code. The class of permissible donees shall include any child of mine who is acting as an Agent under this Power of Attorney. with the same powers, and to all intents and pUlposes with the same validity as I could, if personally present; hereby ratifying and confirming whatsoever my agent shall and may do, by virtue hereof. In addition, the agent appointed by this Power of Attorney shall be authorized to make health care and medical treatment decisions for me which shall include, but not be limited to the following: 1. To authorize my admission to a medical, nursing, residential or similar facility and to enter into agreements for my care at the expense of my estate; 2. To authorize medical and surgical procedures; - 2 - , , 3. To authorize the administration of pain relieving drugs or other medical or surgical procedures calculated to relieve my pain even though their use may lead to permanent physical damage, addiction or even hasten the moment of (but not intentionally cause) my death and to authorize unconventional pain relief therapies which my agent believes may be helpful to me; 4. To withhold consent to any medical care or treatment (including medical and surgical procedures); 5. To revoke or change any consent previously given or implied by law for any medical care or treatment (including medical and surgical procedures); 6. To arrange for my removal from any medical or nursing facility; and 7. To grant, in conjunction with any instructions given under this power, releases to hospital staff, physicians, nurses and other medical and hospital administration personnel who act in reliance on instructions given by my agent or who render written opinions to my agent in connection with any matter described in this power from all liability for damages suffered or to be suffered by me; to sign documents titled or purporting to be a "Refusal to Permit Treatment" and "Leaving Hospital Against Medical Advice," as well as any necessary waivers of or releases from liability required by any hospital or physician to implement my wishes regarding medical treatment or non-treatment. This Power of Attorney shall not be affected by any disability on my behalf, including the event that I become incompetent to handle my affairs. In the event that legal proceedings concerning my incapacity, within the meaning of Chapter 54 of the Pennsylvania Probate, Estates and Fiduciaries Code, or for the appointment of a guardian of my estate and/or person are commenced, I nominate the agent appointed by this Power of Attorney for consideration by the court having jurisdiction of those proceedings for appointment as the guardian of my estate and/or person, and I request the court to make its appointment in accordance with this nomination, except for good cause or disqualification. My agent may delegate anyone or more powers granted herein to one or more persons and on such terms as the agent may designate and specify. - 3 - , . \ IN WITNESS WI;iEREOF, and intending to be legally bound hereby, I have hereunto set my hand and seal this .;) /,;,' day of ~\'i IV i)", r Li ,2000. ..J WITNESS: \~-.j.., /" ,1 I) A \-' " II.- . ii ?"'\) f!..'( (/1.__ ~\.~..\L~'~V( e, ~k"G,~.A Iff J2,,~jJ ~j (SEAl) HELEN G. COYLE ACKNOWLEDGMENT We, JOHNSON G. COYLE and SUSAN C. COULSON, have read the attached Power of Attorney and are the persons identified as the agent for the principal. I hereby acknowledge that in the absence of a specific provision to the contrary in the Power of Attorney or in 20 Pa.C.S. when we act as agents: 1. We shall exercise the powers for the benefit of the principal. 2. We shall keep the assets of the principal separate from my assets. 3. We shall exercise reasonable caution and prudence. 4. We shall keep a full and accurate record of all actions, receipts and disbursements on behalf of the principal. ~ ~N/ DATE: '- \ ~ '3> I ~ ( ~'<-- . JOH' N G. COYLE - -- ~(!. (I~ , SUSAN C. COULSON - 4- , \ COMMONWEALTH OF PENNSYLVANIA : SS: COUNTY OF N<-~ \ On this, thed_ day of _ A ru U AYj , 2000, before me, the undersigned officer, personally appeared HELEN G. COYLE who being duly sworn according to law, deposes and says that the foregoing Power of Attorney is her act and deed and that she desires the same to be recorded as such. IN WITNESS WHEREOF, I hereunto set my hand and notarial seal the day and year aforesaid. ) (\ :'0 ~ ,LU)(L'n \~-r C~LJ Ch~ No 'uy Public /) (SEAL) (; NOTARIAL SEAl. SUSAN J. PMSON, NOTARY pueuc CARl.JSLE BORO, CUMeERlAND CO.. PA MY COMMISSION aPlRES NOVEMBER 10. 2001 :236886 _1 - 5 - . " . . FIFILES\OATAFILElWlLLS\423S.POA , , .... " DURABLE GENERAL POWER OF ATTORNEY KNOW ALL MEN BY THESE PRESENTS, that I, HELEN G. COYLE, of South Middleton Township, Cumberland County, Pennsylvania, hereby revoke any general power of attorney that I have heretofore given to any person and do hereby appoint my children, JOHNSON G. COYLE and SUSAN C. COULSON, acting jointly, (hereinafter "my Attorney") my true and lawful attorney for me and on my behalf to perform all such acts as my Attorney in my Attorney's absolute discretion may deem advisable, as fully as I could do if personally present. DURABLE POWER This Power of Attorney shall not be affected by my subsequent disability or incapacity. GENERAL GRANT OF BROAD POWERS My Attorney is hereby given the fullest possible powers to act on my behalf: to transact business, make, execute and acknowledge all agreements, contracts, orders, deeds, writings, assurances and instruments for any matter, with the same powers and for all purposes with the same validity as I could, if personally present. SPECIFIC POWERS INCLUDED IN GENERAL POWER Without limiting the general powers hereby already conferred, my Attorney shall have the following specific powers which are included in the foregoing general powers: 1. Banking and Financial Institutions: General Financial Powers. (a) To deposit any funds received for me in my accounts in such bank or trust company or other depository as my Attorney may select, either in my name or in my Attorney's name as attorney-in-fact. (b) To withdraw from and to draw any check or other draft against any moneys held for me at any bank, saving fund or other place of deposit, whether such account was created by me or by my Attorney. (c) To endorse notes, checks and other instruments which may reqUire my endorsement. (d) To pay all debts now or hereafter incurred by me. (e) To borrow money and to mortgage or pledge any property, real or personal, now or hereafter owned by me as security therefor and to satisfy or record any indentures of -1- , 1"_" mortgage now or hereafter standing in my name or acquired for my account. (f) To have access to any safe deposit box standing in my name or in my Attorney's name for me, and to add to or remove the contents of such box; provided, however, my Attorney shall not use such box as a place in which to deposit or keep any personal property of my Attorney. (g) Generally, to transact any and all business for me with any bank, trust company or other depository. 2. Stocks. Bonds. Securities and Investments. (a) To sell, exchange, pledge, assign, transfer and deliver to any person, at my Attorney's discretion, all or any part of any stocks, bonds, notes, mortgages, interests in partnerships or other securities, and any and all personal property standing in my name or belonging to me, or over which I may have any power or control. To make, execute and deliver on my behalf all necessary deeds, assignments or transfers. (b) To register any or all of my securities in my Attorney's name as attorney-in- fact for me. (c) To vote my securities in person or by proxy. (d) To transact all business in relation to any stocks, bonds, securities, or other property in the nature thereof; to deposit the same under agreements of deposit; to participate in any plan of lease, mortgage, merger, consolidation, exchange, reorganization, recapitalization, liquidation, receivership, or foreclosure with respect thereto; to exercise any rights to subscribe to new issues thereof; and generally to exercise all rights of management and ownership with respect thereto. (e) To invest in any form of property, all funds and securities held or received for my account, keeping such cash reserves as, in my Attorney's discretion, are necessary or desirable to meet conditions as they may exist from time to time. In the exercise of this power, my Attorney may invest in any variety of real and personal property as in my Attorney's discretion appears to be prudent investments, and my Attorney shall not be liable to me for any error of judgment in the making or continuing of any investment. 3. Real Estate. (a) To sell, exchange, pledge, assign, transfer and deliver to any person, at my Attorney's discretion, all or any part of my real property, standing in my name or belonging to me, or over which I have any power or control. -2- , " f, .' (b) To make, execute and deliver on my behalf all necessary deeds, assignments or transfers. (c) To operate real property, separately or jointly with others. (d) To lease for any term any real property and to vary the terms, including rent payable, of any lease. (e) To alter, repair, improve, mortgage, divide, exchange, join in the partition of, or give options with respect to, real property. (f) To buy in at judicial sale any property on which I hold a mortgage. (g) Generally to transact all business and to exercise all rights of management and ownership relating to real property. 4. Claims. Law Suits. Compromise and Miscellaneous Powers. (a) To demand, sue for, levy, collect, and give proper receipts for all sums of money or property now or which may hereafter become due me from any source whatsoever, including all estates or trusts, proceeds of insurance policies or other property of any kind whatsoever. (b) To join with other parties in the compromise or settlement of any claims. (c) To make, negotiate, sign and perform any and all agreements and contracts now in course of negotiation, execution and settlement by me, or which may hereafter in the opinion of my Attorney be to my interest or advantage; to effect, procure and continue insurance of any and every kind and description; and with full power and authority to manage any real and personal property and conduct my affairs generally. (d) To employ attorneys at law and such other agents, employees or representatives as my Attorney may think proper, and to pay any claims, fees, expenses, wages, demands or obligations for which I may now be or may hereafter become liable. 5. Tax Matters. To prepare, execute and file in my behalf and in my name any and all income tax declarations and returns, and any other tax returns and reports (including, but not limited to, protests, claims, elections, consents, closing agreements, waivers of statutes of limitations and extensions), and to represent me before the Internal Revenue Service or Treasury Department and any state or local taxing authority with respect to any claim or proceeding having to do with my tax liabilities, federal, state or local, for any and all years. -3- , r..... . . . , 6. Power to Delegate. To substitute one or more attorney or attorneys under my Attorney, to carry out any of the general or specific powers hereby granted. 7. Specific Financial Powers Defined by Statute. The following powers are granted pursuant to Chapter 56 ofthe Pennsylvania Probate Estates and Fiduciaries Code as further defined therein: (a) To make limited gifts. My Attorney may make gifts on my behalf to any donees and in such amounts as my Attorney may decide subject to the following: (i) The class of permissible donees shall consist solely of my children, my grandchildren and my great grandchildren (including my Attorney if my Attorney is a member of such class). (ii) During each calendar year, the gifts to each donee pursuant to this power shall have an aggregate value not in excess ofTen Thousand Dollars or such lesser (or greater) amount as, and shall be made in such manner as, to qualify in their entirety for my annual exclusion from the Federal gift tax as provided in Section 2503(b) of the Internal Revenue Code of 1986, as amended, without regard to Section 2513(a) thereof (or any successor provision allowing gifts to be split with a spouse). (b) To create a trust for my benefit. ( c) To make additions to an existing trust for my benefit. (d) To disclaim any interest in property. (e) To renounce fiduciary positions. (f) To withdraw and receive the income or corpus of a trust. 8. Specific Personal and Medical Powers Defined by Statute. The following powers are granted pursuant to Chapter 56 of the Pennsylvania Probate, Estates and Fiduciaries Code, as further defined therein: (a) To authorize my admission to a medical, nursing, residential or similar facility and to enter into agreements for my care. (b) To authorize or refuse medical and surgical procedures. -4- I r. . · r, · ( c) To arrange and consent to procedures to make an anatomical gift of all or part of my body. DURATION OF POWER, RELIEF FROM LIABILITY, REVOCATION 1. This power shall not expire by reason of lapse of time. 2. I hereby ratify and confirm all that my Attorney acting hereunder shall do or cause to be done under this Power of Attorney. I specifically direct that such Attorney shall not be subject to any liability by reason of any of such Attorney's decisions, acts or failures to act, all of which shall be conclusive and binding upon me, my personal representatives, heirs and assigns. Furthermore, except in the case of malfeasance of office, I agree to indemnify such Attorney, and hold such Attorney harmless, from all claims that may be made against such Attorney as a result of such Attorney's service hereunder and I hereby agree to reimburse such Attorney in the amount of any damages, costs and expenses that may be incurred as a result of any such claim. 3. This Power of Attorney shall be revoked by my giving to such Attorney acting hereunder written notification of the revocation, which notice shall not be considered binding unless actually received. IN WITNESS WHEREOF, and intending to be legally bound, I have hereunto set my hand and seal this /3 -II-? day of 'Jc2A'UU1:..'1-j' 1998. SIGNED, SEALED AND DELIVERED IN THE PRESENCE OF: M~ ~~, ~ f/d~ lt~ ~(SEAL) Helen G. Coyle ", COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF Cillv1BERLAND ) ',? '-111 J On the / -..,) day of \.r U.'i"LLLd ,''I , 1998, before me, a Notary Public, personally appeared Helen G. Coyle, and in due form ofiaw acknowledged the foregoing Power of Attorney to be her act and deed and desired that the same might be recorded as such. WITNESS my hand and notarial seal. (! . ,..\ . ~ /. -, j '" -.C,. 'z..t.{.....,.(.(~ l j....:!-c:L,..:L,;' No;ary Public - . -5- Notarial Seal Conine L Myers, Notary Public I Carlisle Boro, Cumberlarid County My Commission Expires May 27,1999 . .. .r · l' · a 4' 1 ' CONSENT OF GUARDIAN TO APPOINTMENT I, JOHNSON G. COYLE, M.D., hereby consent to act as the Guardian of the Estate and Person of Helen G. Coyle. I reside at 31 South Thrush Drive, Carlisle, Cumberland County, Pennsylvania, and am an emergency room physician with the Carlisle Hospital. I am a citizen of the United States of America and can speak, read and write the English language. I have no interest adverse to Helen G. Coyle, the alleged incapacitated person. JOHNS Date: Februarv 6 ,2001 IN RE: AN ALLEGED INCAPACITATED PERSON, HELEN G. COYLE IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA N(f 21-~OOl-1 dJRPHANS' COURT IMPORTANT NOTICE elT A TlON WITH NO TlCE A petition has been filed with this Court to have you declared an Incapacitated Person. If the Court finds you to be an Incapacitated Person, your rights will be affected, including our right to ma'nage money . A copy of the petition which has been filed by and property and to make decisions. JOHNSON G. COYLE, M.D. is attached. You are hereby ordered to appear at a hearing to be held in Court Room No. _;?__, Cumberland County Courthouse, Carlisle, Pennsylvania, on ffiorL\r\ Z- \ ____' ZOOt , at _ \',30 L.M. to tell the Court why it should not find you to be an Incapacitated Person and appoint a Guardian to act on your behalf. To be an Incapacitated Person means that you are not able to receive and effectively evaluate information and communicate decisions and that you are unable to manage your money and/or other property, or to make necessary decisions about where you will live, what medical care you will get, or how your money will be spent. At the hearing, you have the right to appear, to be represented by an attorney, and to request a jury trial. If you do not have an attorney, you have the right to request the Court to appoint an attorney to represent you and to have the attorney's fees paid for you if you cannot afford to pay them yourself. You also have the right to request that the Court order that an independent evaluation be conducted as to your alleged incapacity. If the Court decides that you are an Incapacitated Person, the Court may appoint a Guardian for you, based on the nature of any condition or disability and your capacity to :::;,- - ..c make and communicate decisions. The Guardian will be of your person and/or your money and other property and will have either limited or full powers to act for you. If the court finds you are totally incapacitated, your legal rights will be affected and you will not be able to make a contract or gift of your money or other property. If the court finds that you are partially incapacitated, your legal rights will also be limited as directed by the Court. If you do not appear at the hearing (either in person or by an attorney representing you) the court will still hold the hearing in your absence and may appoint the Guardian requested. By: lerk Orphans' Court Division Cumberland County, Carlisle, PA My Commission Expires 1 st Monday, January, "2-~ DATED: 2 - Z , ,to, 0/ IN RE: AN ALLEGED INCAPACITATED PERSON, HELEN G. COYLE : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION NO. 21-01-141 ORDER OF COURT 0-- AND NOW, this ;) tJ of March, 2001, upon agreement of legal counsel in the above- captioned matter, the hearing scheduled for March 21,2001, at 1:30 p.m. in Courtroom No.3 of the Cumberland County Courthouse, Carlisle, Pennsylvania is hereby continued for approximately thirty (30) days. The hearing on the Petition for Adjudication of Incapacity and Appointment of Plenary Guardian of the Estate and Person of Helen G. Coyle is hereby rescheduled for ~J24'. L 02 .3 , 2001, at /,JcJ ~., in Courtroom No. ~, located in the Cumberland County Courthouse in Carlisle, Pennsylvania. fJ. cc: Douglas G. Miller, Esquire Robert C. Saidis, Esquire PETITION FOR PROBATE and GRANT OF LETTERS Estate of HELEN G. COYLE No. ~ also known as To: Register of Wills for the Deceased. County of Cumberland in the Social Security No. Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioners are 18 years of age or older and the Executors named in the last will of the above decedent, dated August 4, 1997 and codicil(s) dated [none]. Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal residence at 410 Big Spring Road, Newville, West Pennsboro Township. Decedent, then 81 years of age, died November 19, 2004, at Green Ridge Village, West Pennsboro Township, Newville, Pennsylvania.. 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: Decedent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ unestimated (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County ~O $ Value of real estate in Pennsylvania situated as follows: None HEREFORE, pet~tloner respectfully requests the probate of the last will and~i~6~s) ly~sente~ herew~ith a]l~ the grant of lefters testamentary thereon oo~ G. Coyle Susa~ C. Coulson 31 South Thrush Drive 104 Oak Ridge Road Carlisle, PA 17013 Carlisle, PA 17013 (717) 486-8913 (717) 245-0651 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) The petitioners above-named swear or affirm that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioners and that as personal representatives of the above decedent, petitioners will well and truly administ~xthe~tate accordln~to law. Sworn to or affirmed and su.bscribed ~~o'-~, 1 ~ _ before me this i~cL~ day of Jo~ G. Coyle - ~ (~. ~ Register - Sus/anC. Coulson ' 31-01-0 Estate of Helen G. Coyle, Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW, DF__.CF~ITI ~[-~ 2-/1 , in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument dated August 4, 1997 described therein be admitted to probate and filed of record as the last will of Helen G. Coyle and Letters Testamentary are hereby granted to Johnson G. Coyle and Susan C. Coulson. Will Book # ' Register ~f'~Vills p~ Page Ivo V. Otto III (27763) FEES Probate, Letters, Etc. $~ ATTORNEY (Sup. Ct. I.D. No.) / Short Certificates(4 ) $ 1 7_. ~VD MARTSON DEARDORFF WILLIAMS & OTTO ~ ~_~)fi~ $ q, {~ 10 East High Street ~'~'~ $ !b,0'-0 Carlisle, PA 17013 TOTAL $ ~1. 0-D (717) 243-3341 Filed F:~ClLES~DATAFILE~EST AT ES~A2 3 5 6.pctition.ltr II05 805 REX, 9186 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. Fee for this certificate, $2.00 Local Registrar ~..I~ P 1.0783984 NOV e 2 200 . No, Date COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH * VITAL RECORDS CERTIFICATE OF DEATH a.Female ,. C~be=la~d ~. Pe~sbo~o ~ ~ ~-~~- ' ~h&te ,~umber Co. ~ ~ ~,~ <,.,.~., ~ ~"~~ ~'~'~~m,~.~.~.z,~, ~,*'s '" Pennsylvania ~ ,,,.~ ~.~4~ W. Pennsboro 410 Big Spring Rd. ~ ,~ewville, PA 17241 ~ ,,.~ Cumberland Martin Luther Gulden ~,~dna Mae Dutrey Johnson G. Coyle ]~ S. Thrush Dr. Carlisle,PA 17013 ~ ~ '~ ~[,,~ 11/23/2004 j~ollinger Crematory ~zH°lly Sprin%PA17065 F:~FILES~DATAFILE\WILLS\4235 .WIL LAST WILL AND TESTAMENT I, HELEN G. COYLE, of South Middleton Township, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me made. 1. I direct that all my just debts, funeral expenses, testamentary expenses and all inheritance taxes (whether such taxes may be payable by my estate or by any recipient of any property) shall be paid from my residuary estate as soon as practicable after my decease and as part of the administration of my estate. My Executor shall have no duty or obligation to obtain reio$bursemer~] ---L~ rtl for any such tax so paid, even though on proceeds of insurance or other property not p~g und4i~ this Will. 2. give such items of personaity are itemized in a certain list attached hereto t erso ~_ rTq named thereon, which list is signed and dated by me at the end thereof. 3. I give, devise and bequeath all the rest, residue and remainder of my estate, both real and personal property, in equal shares, unto my children, JOHNSON G. COYLE and SUSAN C. COULSON, absolutely. 4. In the event that either of my said children shall predecease or fail to survive me by thirty (30) days and shall be survived by issue, then I give his or her share of my estate unto my Trustee, in trust, for the following purposes: a. I direct that my Trustee shall hold, invest and reinvest the same, collect the income arising there~om, and after paying all expenses incident to the management of the trust, to use and apply as much of the income and principal as may be necessary in the sole discretion of my Trustee, in equal shares, for the support, well-being and education of the issue of my deceased child. b. I direct that each of said issue of my deceased child shall have the right of withdrawal H.G.C. Page 1 of 4 Pages of his or her equal share of the principal and any accumulated income of said trust as each attains the age of twenty-five (25) years. c. In the event either of my said children shall predecease or fall to survive me by thirty (30) days and not leave issue surviving, then his or her share shall be distributed by my said Trustee to my remaining child in accordance with the terms hereof. d. Prior to the distribution of the principal of any share, my said Trustee shall have the sole discretion to invade the principal of said share for the support, maintenance and education of the issue of my deceased child, regardless of age. e. To the extent that the same is permitted by law, none of the beneficiaries hereunder shall have any power to dispose of or to charge by way of anticipation any interest given to such beneficiary; and all sums payable to such beneficiaries hereunder shall be free and clear of the debts, contracts, alienations and anticipations of the beneficiaries, and all liabilities for levies and attachments and proceedings of whatsoever kind, at law or in equity. 5. I nominate, constitute and appoint my said children, JOHNSON G. COYLE and SUSAN C. COULSON, or the survivor of them, as Executors of my estate. 6. I nominate, constitute and appoint my said son, JOHNSON G. COYLE, as Trustee under the terms of this Last Will and Testament. In the event he shall be unable or unwilling to serve in such capacity, then I appoint my said daughter, SUSAN C. COULSON, to act in such capacity. 7. I direct that neither my Executors nor my Trustee shall be required to file a bond to secure the faithful performance of their duties in any jurisdiction. 8. I authorize and empower my Executors and Trustee, in their sole and absolute discretion, to purchase or otherwise acquire and retain any investments of which I die seized or any real or personal property of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose of or grant options in regard to any or all property of any kind forming a part of my estate for such terms H.G.C. Page 2 of 4 Pages and such prices as they may deem advisable; to borrow money for any purposes connected with the protection and preservation of my estate; to mortgage or pledge any real or personal property forming a part of my estate or to join in or secure the partition of same; to compromise any claims or demands of my estate against others or of others against my estate; to make distribution in kind and to cause any share to be composed of cash, property or undivided fractional shares in property different in kind from any other share; to employ agents, attorneys and proxies and to delegate to them such power as my personal representative and Trustee consider desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; and to execute and deliver such instruments as may be necessary to carry out any of these powers. In addition, I direct that my personal representative shall have the power to conduct an inventory of any safe deposit box necessary to the administration of my estate. IN WITNESS WHEREOF I have hereunto set my hand and seal this /~/~ day of Helen G. Coyle SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testatrix and of each other. Page 3 of 4 Pages COMMONWEALTH OF PENNSYLVANIA ) · SS. COUNTY OF CUMBERLAND ) I, Helen G. Coyle, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed· H'elefi G. Coy~e 14~ Sworn or affirn~_ed to and acknowledged before me by Helen G. Coyle, the Testatrix, this day of /~ t~'t' , 1997. Notarial Seal COMMONWEALTH OF PENNSYLVANIA ) Corrine L. Myers, Notary Public Garlisle Bore, Cumberland County · SS. My Gommission Expires May 27, 19@.9 COUNTY OF CUMBERLAND ) We. -tfit, . /.¥/e ' , the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Helen G. Coyle, the Testatrix, sign and execute the instrument as her Last Will; that the Testatrix signed willingly and that the Testatrix 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 or more years of age, of sound mind and under no constraint or undue influence· Address /loZ $, ~oOt~ ~. ~,~ Sworn or affirmed to and subscribed before me this t4 day of FI~'~'~- , 1 997. Notary Public Notarial Seal Corrine 1_. Myers, Notary Public Garlisle Bore, Cumberland County My Gommiss on Expires May 27, 1999 Page 4 of 4 Pages MARTSON DEARDORFf WILUAMS & OTTO MDW&O INFORMA'IION. ADVICE. ADVOCAt:y ATTORNEYS & COUNSELLORS AT LAW TELEPlIONE FACSIMILE INTERNET (717) 243-334\ (717) 243-1850 www.mdwo.com WILLIAM F. MARTSON JOHN B. FOWLER III EDWARD L. SCHORPP DANIEL K. DEARDORFF THOMAS 1. WILLIAMS. Ivo V. OTTO \II GEORGE B. FALLER JR. * CARL C. RISCI! DAVID A. FITZSIMONS DAVID R. GALLOWAY ANTHONY T. LUCIDO CHRISTOPHER E. RICE JENNIFER L. SPEARS H'lLARY A. DEAN 10 EAST HIGH STREET CARLISLE, PENNSYLVANIA 17013 "BOARD C1;RTIFIED CIVIL TRIAL SPECIALIST February 16, 2005 HAND DELNERED Office of Register of Wills Cumberland County Courthouse Carlisle, P A 17013 {, RE: Estate of Helen G. Coyle Estate No. 21-01-00141 Date of Death: November 19, 2004 SSN: 193-12-9250 Our File No. 4235.6 -,J ., C) (.'-' Dear Clerk: Enclosed with this letter is our check number 10706 in the amount of $45,000.00 representing payment of Pennsylvania Inheritance Tax in the above-referenced estate. Will you please issue the appropriate receipt and forward it to me at the above address. Thank you in advance for your prompt attention to this matter. Very truly yours, MARTSON DEARDORFF WILLIAMS & OTTO ~\I.~ u:s- Ivo V. Otto III NO/elm Enclosure F: IFILES\DA T AFILE\EST A TES\4235 6 row_1 INfORMATION ADVICE. ADVOCACY 3M COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPY. 280601 HARRISBURG, PA 17128-0601 REV-l 162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT OTTO IVO VICTOR III 10 E HIGH STREET CARLISLE, PA 17013 ___n_U fold ESTATE INFORMATION: SSN: 193-12-9250 FILE NUMBER: 2101-0141 DECEDENT NAME: COYLE HELEN G DATE OF PAYMENT: 02/16/2005 POSTMARK DATE: 02/16/2005 COUNTY: CUMBERLAND DATE OF DEATH: 11/19/2004 NO. CD 004958 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $45,000.00 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: CHECK# 10706 SEAL INITIALS: JA RECEIVED BY: REGISTER OF WILLS $45,000.00 GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc c) C) U.J C1:: )- F:IFlLESIDA TAFILEIEST A TESI4235.6.notice.cer 1- ' /" > 0 I, CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Helen G. Coyle Date of Death: November 19,2004 File No. 21-01-0141 To the Register: I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on or about January';// ,2005. Mrs. Susan C. Coulson 104 Oak Ridge Road Carlisle, PA 17013 Mr. Johnson G. Coyle 31 South Thrush Drive Carlisle, PA 17013 Date: u~ Ocr, f 'J-- <:~) w:: L'._ : C:., F'-~'t" \ NoH" "" now b~~ ~'" w ,11 p'"""' ~" ~='" :dO< R"k '.6(,) ""p" Nt A January.;:q2005 Signature ~_ Name Ivo V. Otto III, Esquire MARTSON DEARDORFF WILLIAMS & OTTO Ten East High Street Carlisle, P A 17013 (717) 243-3341 Attorneys for Personal Representative N to I- r~'- :;:: o:C.( lL 7-"-~ C) 2::: ffi ~~' . --J ~;L O::L (,].. u:.: o '-0 N - ~-:: -, L-' ~l C;-.:;;! "'" . , ",,:-'n+{MI} ~ . . REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21 01 COUNTY CODE YEAR SOCIAL SECURITY NUMBER 00141 NUMBER COMMONweALTH OF" PENNS\'L VANIA DEPARTMENT OF REVENUE OEPT.Z80601 HARRISBURG, PA 17128-Q601 !Z w o w u w e DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) COYLE, HELEN G. OFFiCIAL USE ONLY 193-12-9250 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER ~ ,. Original Return 0 2. Supplemental Return w ~ 0 0 Future Interest CompromiSEl (date of death after x~~ 4. Limited Estate 49. ~D-U 12-12-82) ui9 ~ 6. Decedent Died Testate (Attach copy 0 7. Decedent Maintained a Living Trust (Attach ~~ of Will) copy of Trust) ~ ~ 0 9. Litigation Proceeds Received 0 10. Spousal Poverty Credit (date of death between 12 1.9 nd1-1-9 DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) 3. RemaindElf Return (date of death prior to 12-13-82) o 5. Federal Estate Tax Return Required o 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113{A) {Atlach Sch O} Ten East High Street Carlisle, P A 17013 (1) 9,000.00 (2) 33,265.46 (3) None (4) 279,580.50 (5) 43,331.05 (6) 503.07 (7) 726,225.57 (9) 36,161.10 (10) 6,685.56 13. Charitable and Governmental Bequests/Sec 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) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES Copyright 2000 form software only The Lackner Group, Inc. 11119/2004 10/27/1923 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST AND MIDDLE INITIAL) '!Z ::lw ilie OZ ul1 ME lvo V. Otto III, Esquire IRM NAME (If applicable) Martson Deardorff W iIIiarns & Otto OFFICIAL USE ONLY " ' -.l i..,.'~ (8) 1,091,905.65 ELEPHONE NUMBER 711/243-3341 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) Z e ~ :> Ii: ~ ll! 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. Tetal Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage liabilities. & Liens (Schedule I) (11) 42,846.66 1,049,058.99 11. Total Deductions (Ictal Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) (12) (13) (14) 1,049,058.99 15.Amount of Line 14 taxable at the spousal tax rate, x .00 (15) or transfers under Sec. 9116(a)(1.2) Z 1,049,058.99 .045 (16) 0 16.Amount of line 14 taxable at lineal rate x ~ ~ ~ (17) ~ 11.Amount of Line 14 taxable at sibling rate x .12 '" e u S 18. Amount of Line 14 taxable at collateral rate x .15 (18) 19. Tax Due (19) CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 41,201.65 41,201.65 20. ~ .~ Ferm REV-1500 EX (Rev. 6-(0) Decedent's Complete Address: STREET ADDRESS 410 Big Spring Road CITY Newville ISTATE PA 1ZIP 17241 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 47,207.65 45,000.00 2,360.38 Total Credits (A + 8 + C) (2) 47,360.38 3. InteresUPenalty if applicable D. Interest E. Penalty TotallnteresUPenalty (0 + E) (3) 4. If Line 2 is greater than Line 1 + line 3. enter the difference. This is the OVERPAYMENT. (4) 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. (5) A. Enter the interest on the tax due. (SA) 8. Enter the total of Line 5 + SA. This is the BALANCE DUE. (58) Make Check Payable 10: REGISTER OF WILLS, AGENT 0.00 152.73 0.00 1. Did decedent make a transfer and: a. retain the use or income of the property transferred;..............".................................................................. b. retain the right to designate who shall use the property transferred or its income;.................................... c. retain a reversionary interest; or...............................................,.................................................................. 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?................................ ....................................................................................... PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE 8LOCKS .~ I 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ...................................................................................................................... 181 181 181 o o o IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE rr AS PART OF THE RETURN. er has any knowl9 ADDRESS DATE 31 S. Thrush Drive ,] )llos , Carlisle, PA 17013 ADDRESS '7 /, ~;; 104 Oak Ridl\e Road Carlisle, P A 7013 SIGNA ADDRESS DATE IvoV. Ten Easl High Streel Carlisle, PA 17013 1 OJ 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 (aJ (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed an the net value af transfers to or for the use of the surviving spouse is 0% [72 P .S. ~9116 (a) (1.1) (Un. The statute does not exemot a transfer to a surviving spouse from tax. and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficial)'. 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 far 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. '* SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA. INHERITANCE TAX RETlJRN RESIDENT DECEOENT ESTATE OF I FilE NUMBER 21 - 01 - 00141 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 jolntly-owned with right of survivorship must be disclosed on schedule F. COYLE, HELEN G. ITEM NUMBER 1 DESCRIPTION VALUE AT DATE OF DEATH 9,000.00 Approximately 3 acres of mountain land situate on Mountaio Street, South Middleton Township, Cumberland County, PA, beiog parcel no. 40-12-0342-053. Value per appraisal, copy attached TOTAL (Also enter on line 1, Recapitulation) 9,000.00 *' SCHEDULE B STOCKS & BONDS COMMONWEALTH Of PENNSYlVANIA INHERITANCE TAX RETURN RESIJENT DEceOENT ESTATE OF COYLE, HELEN G. I FILE NUMBER 21 - 01 - 00141 All property Jolntly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION UNIT VALUE VALUE AT DATE OF NUMBER DEATH 1 NFSIMMLISI Brokerage Account #BMA-870722 containing 355 shares PNC 18,863.66 Financial @ 52.20 and $332.66 money market funds 2 PNC Financial Investment Account #21136446 containing 712.255 sh. Black Rock 14,401.80 US Opportunities Portfolio, Class B @ 20.22 TOTAL (Also enter on line 2, Recapitulation) 33,265.46 *' SCHEDULE D MORTGAGES & NOTES RECEIVABLE COMMONWEAL. TH Of PENNSYLVANIA INHERITANCE TAX RETURN RESIOENT DECEDENT ESTATE OF COYLE, HELEN G. I FILE NUMBER 21 - 01 - 00141 All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER I DESCRIPTION VALUE AT DATE OF DEATH 159,698.56 Real Property Adjustable Rate Note dated 9/1/1998 from Kenneth W. and M. Lucinda Heiser, operating as Coyle Lumber & Millwork, Inc., in face amount of $200,000 with interest at 7% per annum, as adjustei under the terms of said Note. (Value is principal of$159,346.11 plus accrued interest of$352.45.) 2 Tangible Asset Adjustable Rate Note dated 911I98 from Kenneth W. and M. Lucinda Heiser, operating as Coyle Lumber & Millwork, Inc., in face amount of$199,947.50 with interest at 7% per annum, as adjusted under the terms of said Note. (Value is principal of$1I9,617.31 plus accrued interest of $264.63.) 119,881.94 TOTAL (Also enter on line 4, Recapitulation) 279,580.50 *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESDENT DECEDENT ESTATE OF COYLE, HELEN G. I FILE NUMBER 21 - 01 - 00141 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 PNC Checking Account #5140402231 DESCRIPTION VALUE AT DATE OF DEATH 30,986.02 2 Higlunark, refund of premium 294.65 3 u.s. Treasury, 2004 income tax refund 7,210.00 4 Long Term Care insurance reimbursement 4,840.38 TOTAL (Also enter on Line 5, Recapitulation) 43,331.05 '* SCHEDULE F JOINTLY -OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF COYLE, HELEN G. I FILE NUMBER 21 - 01 - 00141 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 A Susan C. Coulson ADDRESS RELATIONSHIP TO DECEDENT 104 Oak Ridge Road Carlisle, PA 17013 Daughter JOINTLY OWNED PROPERTY: DESCRIPTION OF PROPERTY %OF ITEM LETTER DATE Include name of financial institution and bank account number DATE OF DEATH DATE OF DEATH NUMBER FOR JOINT MADE or similar identifying number. Attach deed for jointly-held real VALUE OF ASSET DECD'S VALUE OF TENANT JOINT estate. INTEREST DECEDENT'S INTEREST I A 05/19/1988 Certificate of Deposit, PNC Account No. 1,006.13 50% 503.07 21001051624 TOTAL (Also enter on line 6, Recapitulation) 503.07 *' SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMQNlrVEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT COYLE, HELEN G. FILE NUMBER 21 - 01 - 00141 ESTATE OF This schedule must be comoleted and filed if the answer to any of auestions 1 throuah 4 on oaae 2 is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH '10 OF Include the name of the transferee, their relationship to decedent and the date of transfer. VALUE OF ASSET DECD'S EXCLUSION TAXABLE VALUE NUMBER Attach a copy of the deed for real estate. INTEREST (IF APPLICABLE) I Morningstar Managed Portfolios, Acct # I 00 121223, 363,340.43 100% 363,340.43 transfer on death to Jolmson G. Coyle, son 2 Morningstar Managed Portfolios, Acct #100658881, 284,710.07 100% 284,710.07 transfer on death to Susan C. Coulson, daughter 3 Mass Mutual Variable Annuity IRA Acct #PAN9348437, 5,468.43 100% 5,468.43 beneficiary: Susan C. Coulson, daughter 4 Cash gift to Michael Coulson, son-in-law, within year of 11 ,000.00 100% 3,000.00 8,000.00 death 5 Cash gift to Susan Coulson, daughter, on May 5,2004 10,000.00 100% 3,000.00 7,000.00 6 Cash gifts to Johnson and Lisa Coyle, son and 63,706.64 100% 6,000.00 57,706.64 daughter-in-law, on various dates from December II, 2003 through death TOTAL (Also enter on line 7, Recapitulation) 726,225.57 '* SCtEDULEH RJNERALEXPENSES& A[)Mt.IISTRATIVE COSTS COMMONWEALTH Of PENN$YlVANlot. tlHERrTANCE TAX RETURN RESIDENT oeCEDENT ESTATE OF COYLE, HELEN G. I FILE NUMBER 21 - 01 - 00141 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: I Hollinger Funeral Home, Mt. Holly Springs, P A 3,695.28 2 Georges' Flowers, funeral flowers 318.00 3 Jane Hardcastle, funeral clothing 300.00 4 Organist, sexton, funeral services 300.00 5 Catering for funeral luncheon 3,441.50 6&7 Memorial bulletins [171.52] 617.32 Air fare for immediate family to attend services [445.80] B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) I EIN Number of Personal Representative(s): Street Address City State - Zip Year(s) Commission paid 2. Attorney's Fees Martson Deardorff Williams & Otto (estimated) 25,000.00 3. Family Exemption: (If decedent's address is not the same as c1aimanfs, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Register of Wills of Cumberland County 81.00 5. Accountant's Fees Boyer & Ritter, 2004 income tax returns 1,100.00 6. Tax Return Preparer's Fees 7. Other Administrative Costs I The Sentinel, advertising Letters 151.55 2 Cumberland Law Journal, advertising Letters 75.00 Total of ContInuation Schedule(s) 1,081.45 TOTAL (Also enter on line 9, Recapitulation) 36,161.10 *' SchedUe H FmeraI Expenses & M'rir1istraive Costs oonIi'uld COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF COYLE, HELEN G. I FILE NUMBER 21 - 01 - 00141 3 Register of Wills, short certificate 4.00 4 Register of Wills, filing fee, inheritance tax return 15.00 5 Barrett Real Estate, appraisal fee 225.00 6 Certified Mail, Dept. of Public Welfare 4.42 7 Register of Wills, additional probate 255.00 8 Stock valuation report 1.55 9 Judy A. Campbell, Tax Collector, real estate taxes pending administration 76.48 10 Reserved for miscellaneous expenses, recording and filing fees 500.00 Page 2 of Schedule H '* SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF COYLE, HELEN G. I FILE NUMBER 21 - 01 - 00141 Include unreimbursed medical expenses. ITEM NUMBER I DESCRIPTION AMOUNT Continuing Care Phannacy, account payable 1,727.88 2 Martsou Deardorff Williams & Otto, outstanding statement for fees and costs prior to death 741.00 3 Green Ridge Village, account payable 4,197.68 4 PA Dept. of Revenue, 2004 income tax 19.00 TOTAL (Also enter on Line 10, Recapitulation) 6,685.56 REV.1513 EX+ (,-00) *' SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF COYLE, HELEN G. I FILE NUMBER 21 - 01 - 00141 RELATIONSHIP TO AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) I Susan C. Cowson Daughter Sch. F, G-2, 3, 5 104 Oak Ridge Road $297,681.56 + Carlisle, PA 17013 1/2 estate residue 2 Johnson G. Coyle Son G-I & 6 $421,047.07 31 South Thrush Drive + 1/2 estate residue Carlisle, PA 17013 3 Michael Coulson Son-in-law G-4 $8,000 104 Oak Ridge Road Carlisle, P A 17013 Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET .,..,.._......'~c........~~~...._. "--- .. , , , , , i t i - I I I \! 4,/~ ;i P-JltI-AT-Wananty Deed. Short Form. Act 01 Itll9-Atranpd for Photo-R<<:ordln. "''''Y ....11. Inc.. Indlan.. r.. . '.. . '\ ".:,. ... ,;-." :.: tltbi~ ~. 3 cl. RECORDED-OrFIOE OF THE RECORDER OF DEED~S CUH6ERlAHD COUHT P Yl HI. , ~okc;' All 3 II 40 AH '19 in the year ;met M~d {l9791. BETWEEN MILDRED B. COYLE, Widow, of the Borough of Carlisle, Cumberland County, Pennsylvania, hereinafter called Grantor and WILLIAM J. COYLE and HELEN G. COYLE, his wife, of R. D. 6, Box '197, Carlisle, Cumberland County, Pennsylvania, hereinafter called G1'antee s : WITNESSETH, tllat in C01I8ideraU"" of One and 00/100 ($1.001 DOllaT', i': Iland paid, the Teceipt wheTeof is heTeby aC""O!'f1edoed, the .ai~ orantoT do es heTeby OTant and ."""ey to the .aid OTantee 'i theJ.r heJ.rs and assJ.gns as tenants by the entireties: ALL that certain tract of mountain land situate in South Middleton Township, Cumberland County, Pennsylvania, bounded and described as follows: BEGINNING at a heap of stones; thence by land now or formerly 'of J. B. Weakley, North 11 degrees 30 minutes West 109 perches to a stone; thence North 67 degrees East 6.75 perches to a stone; thence South.9 degrees 45 minutes East 108 perches-to a stone; thence South 51 degrees West 4.3 perches to the Place of BEGINNING. CONTAINING 3 Acres 85 Perches, more or less. " ".-"i,.. ~-\'. i ! 'I I I I i I I I i I ! i BEING Tract No. 3 of the property which was conveyed to Mervin G. Coyle and Mildred B. Coyle, his wife, by Robert L. Neff and Searight F. Neff, Administrators of the Estate of Elmer B. Neff, by deed dated May 9, 1952, and recorded in the Office of the Recorder of Deeds for Cumberland County in Deed Book "Y", Vol. 14, Page 557. Mervin G. Coyle died on October 13, 1978, thus vesting title in Mildred B. Coyle, Grantor herein, as surviving tenant by the entirety. bool(.t:"'28 rACE 509 SCHEDULE A, ITEM 1 - -.-.--..,.----..'-.-'--- .-..-..-..-..---...-..- .-.-~...'-'-'..'-'-"~"-------"--'-"---~----- . - -_.._.__.__._.;.--"_.~--- -. S.W. BARRETT REAL ESTATE & APPRAISAL SERVICES F~e No. 04-0856 I APPRAISAL OF LOCATED AT: Mountain Street Mt.. Holly Springs, PA 17065 FOR: MDW&O, Ivo V. otto, III Esquire Ten East High Street Carlisle, PA 17013 BORROWER: COYLE, Helen G. (Estate) AS OF: I I \ L_-- November 19, 2004 BY: Stan A. Skowronek Certified Residential Appraiser -----.-- ----,- SCHEDULE A, ITEM 1 S.W. BARRETT REAL ESTATE & APPRAISAL SERVICES File No 04~0856 02/1612005 MDW&O, Ivo V. Otto, III Esquire Ten East High Street Carlisle, PA 11013 File Number: 04-0856 In accordance with your request, I have personally inspected and appraised the real property at. Mountain Street Mt. Holly Springs, PA 11065 The purpose 01 this appraisal is to est'lmate the market value 01 the subject property, as vacant. The properly rights appraised are the fee simple interest in the site. In my opinion, the estimated market value of the property as of November 19, 2004 is: $9,000 Nine Thousand Dollars The attached report contains the description, anatysis ar.d supportive data for the conclusions, final estimate of value, descriptive photographs, limiting conditions and appropriate certifications Respectfully submitted, _=c\ Cl~\/, 'rJ/ ___~\. .~\U ~\....... Stan A. Skowronek Certifjed Residential Appraiser ~ I J SUMMARY APPRAISAL REPORT LAND APPRAISAL REPORT File No 04 0856 - Prol1ertvAddress Mountain Street Census Tract 0126.00 LENDER DISCRETIONARY USE City Mt. Hollv Sorinas County Cumberland State PA ZiD Code 17065 Sale Price $ Le(]al DescriotionDeed Book T-28. oaae 509 Tax 10#40-12-0342-051 Date Owrter/Occul1ant Helen G. Covle Estate M, Relerertce 12-0342 Mortgage Amount $ .. Sale Price $ N/A Date of Sale N/A Property Rights Appraised Mortgage Type Loan cha..-oesJconcessKms to be oaid bvseller $ N/A 00 Fee Simple Discount Poirllsand OtherCorlcessions RE. Taxes $ 509.00 Tax Year 04105 HOA$JMo. N/A 0 Leashold Paid by Seller $ LenderlClient MDW&O Ivo V. Otto III Esaulre 0 Condominium (HUDNA) Ten East Hiah Street Carlisle PA 17013 I PUD Source LOCATION Wlkban WSuburban !lS "",,' NEIGHBORHOOD ANALYSIS -.. c. "_ BUILT UP o Over 75% 025-75% 00 Under25% Employment Stability 00000 GROWTH RATE o Rap;d 00 Stable o Slow Convenience to Employment 00000 PROPERTY VALUES 00 Increasing o Stable o Dedining Convenience to Slmpping 00000 DEMANDISUPPL Y OSh~taga !!llnBalance RoversuPPIY Convenience to Sd1oo1s 00000 MARKETING TIME fXi Urlder3Mos 3-6 Mos. Over 6 Mos. Adequacy of Public Transportation 0000 . PRESENT LAND USE % LAND USE CHANGE PREDOMINANT &G..EFJIML YHOUSING Recreation Facilities 00000 . . Single Family ~ Not Likeiy 0 OCCUPANCY PRICE AGE Adequacy of Facilities 00000 2-4 Family 0% Likely 0 Owner 00 $(000) (yrs) Property Compatibility 00000 . ~ " Mulli-Family In process 00 Tenant 0 ~LOW New Protection worn Debimerltal Condo 00000 Commercial -----00/. To: Residential Vacant(Q-5%) 0 ~Hlgh 100 Police & Fire Protectiorl 00000 Irlduslrial ---00/. Vacant(over5%) 00 PredOfrinarlt General Appeaance of Properties R~RR Vacant 800/, 110- 40 Appeal to Markel Note: Race Of the racial composition of the neighborhood are not considered reliable appraisal factors. COMMENTS Sub ect site Is located in a Mountainous wooded area of South Middleton Townshio, Shoooina and other ammenlties are within a short drivina distance. MSA 3240 Dimensions See lenal descrintion Topography Mountainous Sitekea 3 Acres mil Comer Lot No Size Tvoical for area Zoning Classification Woodland Conservation ZOrlirlg Call1lliance Yes Shape Rectanoular HIGHEST & BEST USE: Present Use Present Use Other Use None Drairlage An~ars adenuate UTILITIES Public Oth& SITE IMPROVEMENTS Type Public Private View Woods/Mountains Electricity 0 N/A Street Dirt Lo""lnQ Road 0 00 Landscaping N1A G.. 0 CutblGutter None 0 0 Driveway N/A Water 0 N/A Sidewalk None 0 0 ApparerltEasernerlts None indicated Sanitary Sewer R N/A SlreelLigJ1ts None R R FEMA Flood Hazard Yes' - No X Storm Sewer A1lev None FEMA'MaoiZone 420371 0020 ClZone X Comments (Apparerlt adverse easemerJts, erlCfoachments, special assessments, slide areas, etc.): No adverse easements or encroachments were noted. NOTE' Access to the subiect from the oublic road is via an old dirt loaaina road. ne undersigned h.. rodted th,u 'ooent ules cf prcpe'lI.. mc.t .imillar and prc.imate tc .ubjo.t and ~.. .cnside,od H,..o in the markot .."Iysi.. no dos.,iplicn includ.. a doll.. adjustment. reflocting ma,ket ruction to I~o.o itoms of significant .a,iotion between Iho "ubjoct and comp.ublo p'ope'tios. If a slgnilicant Item in t~o comparable prope'ty i. ,uperior 10, or more I..orable Ihan, U.. subject prope'ly, a minu. (-) adju.tmont i. mado, thu. 'oducing Iho indicotod value or subjocl; if a signllicant Ifem in Iho cClnpOfoble is in!erlor 10 o,'e..t..orablolhan,lhe,ubjecfproporly,aplus(.jadjv'fmontIs mode, thus incre..ing Iho indicolod value 01 Ihe.ubiect ITEM SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3 Mountain St, 40-14.0140-035 11-06-0041-013 31-13-0114.065A Address Mt. Hollv Soas Whiske Sorinas Rd Carlisle 3 Sauare Hollow Rd Newburg Centerville Rd Newville ProximitvtaSubiect 3.7 MI ESE 19.4MIW 6.6 MI WSW Sales Price $ N/A $ 14000 I 15000 $ 30 000 Price/ $ m I 35170 $ 30000 $ 3000(tl Data Source Insr\l!!ction Courthouse Courthouse Crthse Records VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION I "(-)$hI....mtnl DESCRIPTION I "(.)$Mjuotmonl DESCRIPTION I >(.)$Adjusl"""" . SalesorFlnancirlg Unknown Unknown Unknown Concessions Unknown Unknown Unknown Date 01 SalelTime N/A 06/29/2004 : 08/30/2004 04/23/2003 . Location Rural Mountains Mountains Rural SiteNiew 3 AclAva 3.98 AclAva 5 Ac/Ava 10 AclAvn ZoninCl WoodlandCons WoodlandCons WoodlandCons No Zonin'" Zonina Restrctns 10 Acre Min 10 Acre Min Suoerior -15%\ 2250 Suoerior 1-15%\ : -4500 Water N1A N/A N1A N/A Sanitary N1A N/A N1A N/A Net AdL IloIali XI. :$ 0 XI. I I. :$ 2250 I. IX. :$ 4500 Indicated Value ~. 0'~1. """,' 15.0 Gross:: 150.~1, ofSub.ect Net' 0.0 $ 3517 Not 15.0 $ 2550 Net '150.0 $ 2550 Comments of Sales Campa-ison: See Attached Addendum Comments and Conditions of Appraisal:Propertv has been annraised in "as is" condition. No improvements were considered in the value reoorted. Final Reconciliation: The sales comoarison approach is the best indicator of value. . I (WE) ESTIMATE THE MARKET VALUE, AS DEFINED, OF THE SUBJECT PROPERTY AS oF11/19/2004 lobeS 9000 . I (We) certify: that to the best of my (our) knowledge and belief, the facts and data used herein are true and correct; that t (we) personalty inspected the subject propef and inspected all co,mparable sal,es cited in this report; and that I (we) have no undiSclOSedin~e~s.t..~sel1tor~SPitereirl !) Appralser(s) Stu. Q,~u'n.'\J..t:'~ Review Appraiser ~ -- vJ I ---. OD'd 00 Did Not Stan A. Skowronek (If applicable) Steven W. Barrett GA.000298-L IrlspectProperty P,op""ary,and FormD4188 Certified Residential Appraiser Pr_"ingAO",rtw.....aooJ").08711___.com Steven W. Barrett R.E. Appr. $vc. CertIfied General Appraiser ADDENDUM 'Bo(rower: COYLE Helen G. (Estate) Property Address: Mountain Street City: Mt. HollvSprinQs Lender: MDW&O, Ivo V. Otto, III Esquire File No.: 04~0856 Case No.: State: PA Zip: 17065 Comments on Sales Comparison Estimated range of adjusted price per acre for Ute comparable.s is. -$2,600 to $3,l'iOO{aere. Most weight is given to comparable #1 due to the same township, zoning and proximity. The minimum acreage requirement for comparable #2 is 3.44 acres and comparable #3 is in a township which does not have a zoning ordinance. Estimated value of the subject is calculated as follows: 3. acres @$3,OOOfacre:: $9,000. NOTE; The current zaning for the subject requires a minimum of 10 acres to build a hrooe, and the land IS valued as such. A zoning variance would have to be applied for and granted for the subject to be used as a building site. Addendum Page 1 of1 ___"__' . ".... ...". . .- n... I'" ,.\I.,....~I'I....um Borrower:"COYLE, Helen G. (Estate) ~A'i:Jdress: Mountain Street City: MlHollv Springs Lender: MDW&O Ivo V. Otto III Es uire State: PA , - L., 7'. ~ II :&. ... , , File No.: 04-0856 Case No.: Zip: 17065 FRONT VIEW OF SUBJECT PROPERTY Appraised Date: February 4, 2005 REAR VIEW OF SUBJECT PROPERTY STREET SCENE Borrower:'COYLE. Helen G. (Estate) ~Aadress: Mountain Street Cit\': Mt. MaUv SprinQs I inder: MDW&O Ivo V. Otto III E!lttlulre State: PA ,.' I L ~ File No.: 04-0856 Case No.: Zip: 17065 LOCATION MAP 'Borrower: COYLE. Helen G. (Estate) Property Address: Mountain Street City: Mt. Holly SprinQs lender: MDW&O Ivo V. Otto III Es ulre File No.: 04-0856 Case No.: State: PA ZiD: 17065 ,~, .. A --1 ~ o MAP(C}l 64-20 TELE ATLAS NA. INC Prepared by Sleven W Barrett RE Appr Svc (717) 243-6646 ._-----_._-~-_._._--- --.----- File No 04-0856 --. QUALlFICA liONS ......... The following checked items are SPECIFIC SPECIAL CONDITIONS that were identified by this appraiser during the inspection of the subject property, the comparables sales, and their neighborhoods and locations. Unless otherwise noted, the conditions that apply to the subject property or the comparable sales used DO NOT AFFECT THE MARKET VALUE OR THE FUTURE MARKETABILITY OF THE SUBJECT PROPERTY BEING APPRAISED. This is not a home inspection service. This is an appraisal to estimate market value. _x_1. The subject is located in a rural area and is less than 25% built-up. 2. CommercialJlndustrial uses are located within the subject's neighborhood. These uses are typical of similar neighborhoods. _x_3. Vacant and undeveloped land uses are located within the subject's neighborhood. These uses are typical for the area. _4. The predominant value in the neighborhood is less than that of the market value of the subject property. This is due to the very wide range of value of properties In the area and superior quality of the subject property. _5. The subject property Is located in a F.E.M.A. Identified Flood Zone. Flood insurance coverage is required and suggested. _6. Dampness is noted In the basement of the subject. Standing or running water was not present on basement floor. This condition is considered typical in dwellings of this style. _7. The subject property is serviced by private well and/or septic systems which is common for the area. 8. The subject is older than five(S) years. All mechanical systems including the heating, electrical and plumbing systems appear upon a visual exterior Inspection to be in working order. No warranties are implied in this statement. _9. Repair items were noted In the comments section of the report. These comments on repair Items are for descriptive purposes only and are not required repairs. The Items listed are cosmetic in nature. _10. The basement floor is a dirt floor. This condition is common and typical for the area. and does not pose a health or safety hazard. _11. The subject property does contain functional obsolescence as noted in the report. This condition is considered typical and common for the area and this style dwelling. _12. The land value exceeds 30% of total value due to the high demand for vacant land In this neighborhood. This condition is considered common and typical for the neighborhood. _13. The land value exceeds 30% of total value. This Is due to the large size of the site. This condition is considered to be typical and common. _14. Individual adjustments were required that exceed 15%. These adjustments were required due to lack of more similar com parables on that individual rating. Ail com parables used are the best available. _15. Total adjustments exceed 2S%. This is due to the lack of comparable sales that were more similar in the subject's market area. All comparables used are the best available. _x_16. One or more comparable sales are older than six(6) months. Although there are comparable properties In the subject's area, none have sold recently; therefore, sales in excess of six(6) months have to be used. AU com parables used are the best available. _x_17. One or more comparables used were in excess of one (1) mile from the subject property. Although there are comparable properties in the immediate area, none have sold recently. Therefore, it was necessary to use comparable sales outside of the immediate area. All com parables used are located In similar neighborhoods and within the same marketing area. All comparables used are the best available. 18. The electrical system was not connected during inspection. _19. The water service was not connected during inspection. _20. The heating system was shut down during inspection. _21. Roofing_Plumbing_Electrical_Heating_certification(s) is/are suggested. 22. Inground swimming pool_, out buildings_are included_,not included_according to lender's guidelines. _23. According to lender's guidelines a maximum of_acres were considered for this valuation. Remaining acreage was given no value. File No 04-0856 ********* QUALIFICATIONS ********* _24. The sUbject property is located on a private road. _25. Wood infestation inspection is suggested. _x_26. Last recorded deed transfer: Date_03/2311979-> Consideration: $_1.00 _21. Proposed construction/renovation in accordance to plans and specifications to be completed in a workman.like manner. _28. Seller is paying part or all of closing costs. _x_29. All comparable sales are verified closed sales. _x_30. There are no special conditions or other requirements that would affect market value or future marketability in tne Appraisal Report. CHECKED ITEMS ARE SPECIFIC SPECIAL CONDITIONS THAT WERE IDENTIFIED BY THIS APPRAISER DURING INSPECTION. FUe No, 04-0856 DEFINITION OF MARKET VALUE: The most probable price which a property should bring in a competitive and open market under all condltions requisite to a fair sale, the buyer and seller, each acting prudenlly, knowledgeably and assuming the price is not a1fected by undue stimulus. Implicit in th'ls definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed Of well advised, and each acting tn what he considers his owo best interest; (3) a feasonable time is allowed for exposure in the open market; (4) payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative financing or sales ccncessions~ granted by anyone associated with the sale. .AdjuSfments to the com parables must be made for special or creative financing or sales concessions. No adjustments are necessary for those costs which are normally paid by sellers as a result of tradition or law in a market area; these costs are readily identifiable since the seller pays ~hese costs in virtually all sales transactions. Special or creative financing adjustments can be made to the comparable property by comparisons to financing terms offered by a third party institutional lender that is not alreadY involved in the property or transaction. Any adjustment should not be calculated on a mechan'lcal dollar for dollar cost of the financing or concession but the dollar amount of any adjustment should apPfoximate the markers reaction to the financing or concessions based on the Appraiser's judgment. STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification that appears in the appraisal report is subject to the follOWing conditions: 1. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title!o it. The appraiser assumes that the title is good aM marketable and, thereiOTe, will not render any opinions about the title. The property is appraised on the basis of it being under responsible ownership. 2. The appraiser has provided a sketch in the appraisal report to show approximate dimensions of the improvements and the sketch is included only to assist the reader of the report in visualizing the property and understanding the appraiser's determination of its size. 3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data sources) and nas noted in the appraisal report whether the subject site is located in an identified Special Flood Hazard Area, Because the appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this determination. 4. The appraiser wilt not give testimony or appear in court because he or she made an appraisal of the property in question, unless specific arrangements to do so have been made beforehand. 5. The appraiser has estimated the value of the land in the cost approach at Its highest and best use and the improvemeots at their contributory value. These separate valuations of the land and improvements must not be used in conjunction with any other appraisal and are invalid if they are SO used. 6, The appraiser has noted in the appraisal report any adverse conditions (such as, needed repairs, depreciation, the presence of hazardous wastes, toxic substances, etc. ) observed during the inspection of the subject property or that he or she became aware of during the normal research Involved in performing the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any hidden or unapparent conditions of the property or adverse environmental conditions (including the presence of hazardous wastes, toxic substances, etc. ) that would make the property more or less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied, regarding the condition of the property_ Th.e appralser willl\Ot be resporlsible fer any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment of the property, 7. The appraiser obtained the information, estimates, and opinions thaI were expressed in the appraisai report from sources that he or she considers 10 be reliable and believes them 10 be true and correct. The appraiser does not assume responsibility for the accuracy of such items that were furnished by other parties. 8. The appraiser will not disclose the contents of the appraisal report except as provided for io the Uniform Standards of Professional Appraisal Praclice. 9. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory completion, repairs, or alterations on the assumption that completion of the improvements will be perfcrmed in a workmanlike manner. 10. The appraiser must provide his or her prior written consent before the lender/client specified In the appraisal report can distribute the appraisal report (including condusions about the property value, the appraiser's 'Identity and professional designations, and references to any professional appraisal organizations or the firm with which the appraiser is associated) to anyone other than the borrower; the mortgagee or its successors and assigns; the mortgage insurer; cQnsultants; professional appraisal organizations; any slale or federally approved financial institution; or any department, agency, or instrumentality of the United States or any state or the District of Columbia; except that the lender/client may distribute the property description section of the report only to data collection or reporti~ service(s) without having to obtain the appraiser's prior written consent The appraiser's written consent and approval must also be obtained before the appraisal can be conveyed by anyone to the public through advertising, public relations, news, sales, or other media. Vacant land Page 1 of2 Rle No. 04-0856 APPRAISERS CERTIFICATION: The Appraiser certifies and agrees that: 1. 1 have researched the subject market area and have selected a minimum of three recent sales of properties most similar and proximate to the subjecl property for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the market reaction to those items of significant variation. If a significant item in a comparable property is superior to ,or more favorable than, the subject property, J have made a negative adjustment to reduce the adjusted sales price of the comparable and, if a significant item in a comparable properly is inferior to, or less favorable thall the subject property, I have made a positive adjustment to increase the adjusted sa!es price of the comparable. 2. I have taken into consideration the factors Ihat have an impact on value in my development of the estimale of market value in the appraisal report. I have not knowingly withheld any significant information from the appraisal reporl and I belleve, to the best of my lmowledge, that all statements and information in the appraisal report are true and correct. 3. j staleo in the appraisal report only my own personal, unbIased, and professionaJ analysis, opinions, and conclusions, which are subject only to t/'le contingent and limiting Conditions specified in this form. 4. I have no present or prospective interest in the property that is the subject 10 this report, and I have no present or prospective personal interest or bias with respecl to the participants in the transaction. I did not base, eitner partially or completely, my analysis andJor the estimate of market value in the appraisal report on the race, color, religion, sex, handicap, familial status, or national origin of either the prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject property. 5. I nave no present or contemplated 1uture interest in the subject property, and neither my current or future employment nor my compensation for performing this appraisal is contingent on the appraised value of the property. 6. I was not required to report a predetermined vaJue or direction in value that favors the cause of the client or any related party, the amount of the value estimate, the attainment of a specific result, or the occurrence of a subsequent event in order to receive my compensation and/or employment for performing the appraisal. I did not base the appraisal report on a requested minimum valuation, a specific valuation, or the need 10 approve a specific mortgage loan. 7. I performed this appraisal in con1ormity with Ihe Uniform Standards of ProfessionaJ Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place as of the effective date of this appraisal, with the exception of the departure provision of those Standards, which does not apply. I acknowledge that an estimate of a reasonable time for exposure in Ihe open market is a condition in the definition of market value and tne estimate I developed is consistent with the marketing time noted in the neighborhood section of this repor!. unless I have otherwise stated in the reconciliation section. 8. I have personally inspected the SUbject properly and the exterior of all properties listed as comparables in the appraisal report. I further certify that I have noted any apparent or known adverse conditions in Ihe subject improvements, on tne sublect site, or on any site within the immeniate vicinity 01 the subject property of which I am aware and have made adjustments for these adverse conditions in my analysis of the property value to the extent Ihat I had market evidence to support them. I have also commented about the effect of Ihe adverse conditions on Ihe marketability of the subiect property. 9. I personally prepared alf conclusions and opinions about the real estate that were set forth in the appraisal report. If I reUed on significant professional assistance from any individual or individuals in the performance of the appraisal or the preparation of the appraisal report, I have named such individual(s) and disclosed the specific tasks performed by them in the reconciliation section of this appraisal report I certify that any individual so named is qual"ified to perform the tasks. I have not authorized anyone to make a change to any item in the report; therefore, if an unauthorized change is made to the appraisal report, J witt take no responsibility fO( it. SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the appraisal reporl, he or she certifies and agrees that: I directly supervise the appraiser who prepared the appraisaJ report, have reviewed the appraisal report, agree with the statements and conclusions of the appraiser, agree 10 be bound by the appraiser's certifications numbered 4 through 7 above. and am taking full responsibiHty for the appraisal and the appraisal report. ADDRESS OF PROPERTY APPRAISED: Mountain Street, Mt. Holly Springs, PA, 17065 APPRAISER: SUPERVISORY APPRAISER (only if required) S;goa'ure: ~"G:"~,",r"X Name: Stan A. Skowronek Date Signed: 02116/2005 State Certificalion #: RL-001572-L Of State license #: State: PA Expiration Date of Certification or License: 0613012005 /-" S=-~ l__Il+ Signall.lre: Name: Steven W. Barrett. GA-000298-L Date Signed: 02116/2005 State CertifICation #-. GA-G00298-L or Slate license #: RB-026921-A State: PA Expiration Date of Certification or license: 06130/2005 Certified Residential Appraiser o Did 00 Did Not Inspect Property Certified General Appraiser Vacant land Page20f2 ARTICLE V W-C WOODLAND - CONSERV A TION DISTRICT 500. Purpose The purpose of the Woodland - Conservation District is to achieve the preseNation of open spaces, water supply sources, woodland, marshland, wildlife, scenic areas, areas of steep slope, and other natural resources; to conserve vegetative cover particularly trees, shrubs, and ground cover on sloping ground, stream banks, flood plains and storm water drainage channels and swales; and to discourage the scattering of residential, commercial, industrial and other urban type uses throughout predominantly forested areas and areas of steep slope. 501. Permitted Uses (1.) Forest reseNes and tree farming. (2.) Agricultural and farm operations including the following: (a.) Crop farming, milk processing, and animal housing provided that any stabte, pen or similar housing or storage of manure and the like is located not less than thirty feet (30'0") to any side br rear property line. (b.) Vineyards, orchards, nurseries, garden crops, and sale of horticultural or agricultural products as long as any farm stand or similar structure is set back at least thirty feet (30'0") from street line. (c.) Agriculture-related activities tied directly to the storage, processing, production, and other commercial farm operations using crop andlor livestock by-products andlor farm implements. (3.) Greenways and trails. (4.) Township Buildings and Services. (5.) Single-family detached dwellings. South Middleton Township 36 Decem'oerT999 (c) Approved Subdivision - Any dwelling constructed after September 21, 1999 shall be located upon a separate and approved lot whether intended for transfer of title or not. Such additional lots shall meet all the requirements of this Ordinance, the Township Subdivision and Land Development Ordinance, the Township Individual and . Community Sewage System Management Ordinance and all requirements of the Pennsylvania Department of Environmental Resources. ..Ii.... af:'~ n'.!l. 1".1 '\!i!;! '.' tU .,',', ll!"' )\\\: Ii'! .,!f.i , !i~ inl 11:1 :!~!... "1 , I ~ !', ; Single family dwellings are permitted in the WC-Woodland Conservation District subject to the following conditions and limitations: (a.) Single-family detached dwellings - Only Single-family detached dwellings shall be permitted under this Section. (b.) Permitted number of dwellings - Upon each parcel as it existed on September 21, 1999, there shall be permitted the total number of dwelling units as existed on September 21, 1999. Ji Xi iI .:: (1) Mimmum Lot Size - The minimum lot size for new subdivisions after September 21,1999 shall be 10 acres. (2) Lot Frontage/Lot Width.. ...300 feet (3) Front Yard... ..50 feet (4) Each Side Yard.. ..30 feet (5) Rear yard..,.... ,........... .....50 feet (6) Height (max. permitted).. ...........' ..........35 feet (7) Building Coverage (max. permitted)... ......10 % (8) Impervious Cover (including buildings).. ...20 % (9) Off Street Parking, ..........,.. ...2 spaces " , ii ill ';!(': i!~-~~ "I" ',',tl . " '-r;: (d,) Lot and Area Regulations J'i :I~ ". j1: ./1: :1:: Ii: ,:ii.' "H:, , . .',t ,'. :iit' ',j:, (6.) Accessory structures and uses customarily incidental to a permitted use. 502, Conditional Uses, Subject to Article XX (1.) Farm Market - defined as a retail establishment of area greater than 400 square feet located on the same property as the principal farming operation, engaged in the sale of products that are South Middleton Township 37 December 1999 Lt Real Estate Note Tangible Asset Note Date Begin Balance Interest Rate Accrued lnt Payment End Balance Date Begin Balance Interest Rate Accrued lot Payment End Balane 8/1/1998 $200,000.00 7.00% $0.00 $1,797.66 $200,000.00 8/1/1998 $199,947.50 7.00% $0.00 $2,159.01 $199,947.5 911/1998 $200,000.00 7.00% $1,189.04 $1,797.66 $199,391.38 9/1/1998 $1.99,947.50 7.00% $1,188.73 $2,159.01 $198,977.2: 10/111998 $199,391.38 7.00% $1,147.18 $1,797.66 $198,740.90 10/1/1998 $198,977.22 7.00% $1,144.80 $2,159.01 $197,963.0 11/3/1998 $198,740.90 7.00% $1,257.78 $1,797.66 $198,201.03 11/3/1998 $197,963.01 7.00% $1,252.86 $2,159.01 $197,056.8t 12/2/1998 $196,201.03 7.00% $1,102.32 $1,797.66 $197,505.69 12/2/1998 $197,056.86 7.00% $1,095.96 $2,159.01 $195,993.8; 1/5/1999 $197,505.69 7.00% $1,287.85 $1,797.66 $196,995.88 1/5/1999 $195,993.81 7.00% $1,277.99 $2,159.01 $195,112.7~ 2/5/1999 $196,995.88 7.00% $1,171.18 $1,797.66 $196,369.40 2/511999 $195,112.79 7.00% $1,159.99 $2,159.01 $194,113.76 3/26/1999 $196,369.40 7.00% $1,845.33 $1,797.66 $196,417.07 3126/1999 $194,113,76 7.00% $1,824.14 $2,159.01 $193,77R89 4/26/1999 $196,417.07 7.00% $1,167.74 $1,797.66 $195,787.15 4/26/1999 $193,778.89 7.00% $1,152.06 $2,159.01 $192,771.94 6/1/1999 $195,787.15 7.00% $1,351.74 $1,797.66 $195,341.23 6/1/1999 $192,771.94 7.00% $1,330.92 $2,159,01 $191,943.85 6/30/1999 $195,341.23 7.00% $1,086.42 $1,797.66 $194,629.99 6/30/1999 $191,943.85 7.00% $1,067.52 $2,339.93 $190,671.44 7/31/1999 $194,629.99 7.00% $1,157.12 $1,797.66 $193,989.44 7/31/1999 $190,671.44 7.00% $1,133.58 $2,339.93 $189,465.09 8/30/1999 $193,989.44 7.00% $1,116.10 $1,797.66 $193,307.89 8/30/1999 $189,465.09 7.00% $1,090.07 $2,339.93 $188,215.23 9/30/1999 $193,307.89 7.00% $1,149.26 $1,797.66 $192,659.48 9/30/1999 $188,215.23 7.00% $1,118.96 $2,'339.93 $186,994.28 111111999 $192,659.48 7.00% $1,182.35 $1,797.66 $192,044.17 11/1/1999 $186,994.28 7.00% $1,147.58 $2,339.93 $185,801.93 12/15/1999 $192,044.17 7.00% $1,620.54 $1,797.66 $191,867.05 12/15/1999 $185,801.93 7.00% $1,567.86 $2,339.93 $185,O;ll>B7 1/18/2000 $191,867.05 7,00% $1,251.08 $1,797.66 $191,320.47 lJla/2000 $185,029.87 7.00% $1.206.50 $2,339.93 $183,8.96.43 1/18/2000 $191,320.47 7.00% $0.00 $1,797.66 $189,5:22.81 1/18/2000 $183,896.43 7,00% $0.00 $2,339.93 $181,556.50 311/2000 $189,522.81 7.00% $1,562.91 $1,797.66 $189,268.06 3/1/2000 $181,556.50 7.00% $1,497.22 $2,339.93 $180,713.79 4/13/2000 $189,288.06 7,00% $1,560.98 $1,797.66 $189,051.38 4/13/2000 $180,713.79 7.00% $1,490.27 $2,339.93 $179,864.13 619/2000 $189,051.38 7.00% $2,066.62 $1,797.66 $189,320.33 6/9/2000 $179,864.13 7.00% $1,966.19 $2,339.93 $179,490.39 7/18/2000 $189,320.33 7.00% $1,416.01 $1,797.66 $188,938.69 7J1812000 $179,490.39 7.00% $1,342.49 $2,339.93 $178,492.95 8/31/2000 $188,938.69 7.00% $1,594.33 $1,797.66 $188,735.36 8/31/2000 $178,492.95 7.00% $1,506.19 $2,339.93 $177,659.20 10/23/2000 $188,735.36 7.00% $1,918.38 $1,797.66 $188,856.08 10/2312000 $177,659.20 7.00% $1,805.80 $2,339.93 $171,125.07 12111/2000 $188,856.08 7.00% $1,774.73 $1,797.66 $188,833.15 12111/2000 $177,125.07 7.00% $1,664.49 $2,339.93 $176,449.63 1/5/2001 $188,833.15 7.00% $905.36 $1,797.66 $187,940.85 1/5/2001 $176,449.63 7.00% $845.99 $2,339.93 $174,955.69 2/28/2001 $187,940.85 7.QO% $1,946.35 $1,797.66- $188,089.54 2J28/2001 $174,955.69 7.00% $1,811.87 $2,339.93 $174,427.63 3/30/2001 $188,089.54 7.00% $1,082.16 $1,797.66 $187,374.04 3/30/2001 $174,427.63 7.00% $1,003.56 $2,339.93 $173,091.26 5/4/2001 $187,374.04 7.00% $1,257.72 $1,797.66 $186,834.09 5/412001 $173,091.26 7,00% $1,161.85 $2,339.93 $171,913.17 611/2001 $186,834.09 7.00% $1,003.27 $1,797.66 $186,039.71 6/1/2001 $171,913.17 7.00% $923.15 $2,339.93 $170,496.39 7/6/2001 $186,039.71 7.00% $1,248.76 $1,797.66 $185,490.81 7/6/2001 $170,496.39 7.00% $1,144.43 $2,339.93 $169,300.89 7/3112001 $185,490.81 7.00% $889.34 $1,797.66 $184,582.49 7131J2001 $169,300.89 7.00% $811.72 $2,339.93 $167,772.68 8/31/2001 $184,582.49 7.00% $1,097.38 $1,797.66 $183,882.21 8131/2001 $167,772.68 7.00% $997.44 $2,339.93 $166,430.19 10/1/2001 $183,882.21 7.00% $1,093.22 $1,797.66 $183,171.76 10/1/2001 $166,430.19 7.00% $989.46 $2,339.93 $165,079.72 11/212001 $183,177.16 7.00% $1,124.16 $1,797.66 $182,504.26 11/2/2001 $165,079.72 7.00% $1,013.09 $2,339.93 $163,752.88 12/3/2001 $182,504.26 7.00% $1,085.03 $1,797.66 $181,791.63 12/312001 $163,752.88 7.00% $973.54 $2,339.93 $162,386.50 1/11/2002 $181,791.63 7.00% $1,359.70 $1,797.66 $181,353.67 1/1112002 $162,386.50 7.00% $1,214.56 $2,339.93 $161,261.13 4/8/2002 $181,353.67 7.00% $3,025.87 $1,797.66 $182,581.88 4/8/2002 $161,261.13 7.00% $2,690.63 $2,339.93 $161,611.83 5/17/2002 $182,581.88 7.00% $1,365.61 $1,797.66 $182,149.84 5/1712002 $161,611.83 7.00% $1,206.77 $2,339.93 $160,480.67 6/2112002 $182,149.84 7.00% $1,222.65 $1,797.66 $181,574.83 6/2112002 $160,480.67 7.00% $1,077.20 $2,339.93 $159,217.94 8/12/2002 $181,574.83 7.00% $1,810.77 $1,797.66 $181,587.94 8/12/2002 $159,217.94 7.00% $1,587.82 $2,339.93 $158,465.83 9/13/2002 $181,587.94 7.00% $1,114.40 $1,797.66 $180,904.68 9/13J2oo2 $158,465.83 7.00% $972.50 $2,339.93 $157,098.40 10/4/2002 $180,904.68 7.00% $728.58 $1,797.66 $179,835.60 10/4/2002 $157,098.40 7.00% $632.70 $2,339.93 $155,391.17 11/12/2002 $179,835.60 7.00% $1,345,07 $1,797.66 $179,383.01 11/1212002 $155,391.17 7.00% $1,162.24 $2,339.93 $154,213.48 12/24'2002 $179,383.01 7.00% $1,444,89 $1,797.66 $179,030.24 12/24/2002 $154,213.48 7.00% $1,242.16 $2,339.93 $153,115.70 2/28/2003 $179,030.24 7.00% $2,266.08 $1,797.66 $179,498.66 2/26/2003 $153,115.70 7.00% $1,938.07 $2,339.93 $152,713.84 3/18/2003 $179,498.66 7.00% $619.64 $1,797.66 $178,320.64 3'1 B/2003 $152,713.84 7.00% $527.18 $2,339.93 $150,901.09 4/14/2003 $178,320.64 7.00% $923.36 $1,797.66 $177,446.34 4/14/2003 $150,901.09 7.00% $781.38 $2,339.93 $149,342.54 5/27/2003 $177,446.34 7.00% $1,463.32 $1,797.66 $177,112.01 5/27/2003 $149,342.54 7.00% $1,231.56 $2,339.93 $148,234.17 7'2512003 $177,112.01 7.00% $2,004.03 $1,797.66 $177,318.38 7/25/2003 $146,234.17 7.00% $1,677.28 $2,339.93 $147,571.52 7/25/2003 $177,318.38 7.00% $0.00 $1,797.66 $175,520.72 7/25/2003 $147,571.52 7.00% $0.00 $2,339.93 $145,231.59 8/1/2003 $175,520.72 7.00% $235.63 $0.00 $175,756.35 81112003 $145,231.59 7.00% $194.97 $0.00 $145,426.56 B/29/2003 $175,756.35 4.00% $539.31 $1,797.66 $174,498.00 Bl29/2003 $145,426.56 4.00% $446.24 $2,339.93 $143,532.87 9/30/2003 $174,498.00 4.00% $611.94 $1,797.66 $173,312.28 9/3012003 $143,532.87 4.00% $503.35 $2,339.93 $141,696.29 10/31'2003 $173,312.28 4.00% $588.79 $1,797.66 $172,103.40 10/31/2003 $141,696.29 4.00% $481.38 $2,339.93 $139,837.74 12/12/2003 $172,103.40 4.00% $792.15 $1,797.66 $171,097.89 12/12/2003 $139,837.74 4.00% $643.64 $2,339.93 $138,141.44 1/7/2004 $171,097.89 4.00% $487.51 $1,797.66 $169,787.74 11712004 $138,141.44 4.00% $393.61 $2,339.93 $136,195.12 3/24/2004 $169,787.74 4.00% $1,432.13 $1,797.66 $169,422.81 3/24/2004 $136,195.12 4.00% $1,149.26 $2,339.93 $135,004.46 3124/2004 $169,422.81 4.00% $0.00 $1,797.66 $167,625.15 3/24/2004 $135,004.46 4.00% $0.00 $2,339.93 $132,664.53 413012004 $167,625.15 4.00% $679.69 $1,797.66 $166,507.18 4/30/2004 $132,664.53 4.00% $537.93 $2,339.93 $130,B62.52 5/28/2004 $166,507.18 4.00% $510.93 $1,797.66 $165,220.44 5/2812004 $130,862.52 4.00% $401.55 $2,339.93 $128,924.14 6/30/2004 $165,220.44 4.00% $597.51 $1,797.66 $164,020.29 6130/2004 $128,924.14 4.00% $466.25 $2,339.93 $127,050.46 7/30/2004 $164,020.29 4.00% $539.24 $1,797.66 $162,761.88 1/30/2004 $127,050.46 4.00% $417.70 $2,339.93 $125,12B.23 8/1/2004 $162,761.88 4.25% $37.90 $0.00 $162,799.78 8/112004 $125,128.23 4.25% $29.14 $0.00 $125,157.37 9/812004 $162,799.78 4.25% $720.33 $1,797.66 $161,722.46 9/8/2004 $125,157.37 4.25% $553.78 $2,339,93 $123,371.22 10/8/2004 $161,722.46 4.25% $564.92 $1,797.66 $160,489.72 10/8/2004 $123,371.22 4.25% $430.95 $2,339.93 $121,462.24 11/12/2004 $160,489.72 4.25% $654.05 $1,797.66 $159,346.11 11/12/2004 $121,462.24 4.25% $495.00 $2,339.93 $119,617.31 SCHEDULE D, ITEM 1 SCHEDULE D, ITEM 2 REAL PROPERTY ADJUSTABLE RATE NOTE SECTION 1 BORROWERS' PROMISES TO PAY For value received, and intending to be legally bound hereby, the undersigned, hereinafter referred to as "Borrowers", jointly and severally, promise to pay to the order of COYLE LUMBER CO., INC. (hereinafter the "Lender"), the sum of two hundred thousand dollars ($200,000.00) Dollars, which amount will be called "Principal", plus interest. SECTION 2 INTEREST Interest from the date of this Note will be charged on the Principal or any unpaid balance thereof and shall continue until the Principal has been paid in full. Borrowers will pay interest at an initial annual rate of seven (7%) per cent per annum for the first five (5) years of this Note, which interest rate will change in accordance with Section 4 of this Note until the loan represented by this Note has been paid in full. SECTION 3 PAYMENTS (a) Time and Place ofPavrnents. Borrowers will pay the Principal and interest by making payments every month. Borrowers will make their montWy Principal and interest payments, hereinafter called "Monthly Payments" on the I st day of each month beginning on September I, 1998. Borrowers will make these payments until they have paid all of the Principal and interest and any other charges described below, that they may owe under this Note. The MontWy Payments will be based on a fifteen year amortization schedule. Notwithstanding the foregoing, however, Borrowers will pay all sums that they owe under this Note no later than August 1,2008 (the "Final Payment Date"). (b) Borrowers' Payments Before They are Due. Borrower has the right to make payments at any time before they are due without paying any penalty. (c) Amount of Monthly Payments. Borrowers' initial Monthly Payments will be in the amount of$l, 797.66. The Monthly Payment amount will be subject to change after the initial five (5) year term. Thereafter, the Monthly Payment will be subject to change in accordance with Section 4 herein. Such Monthly Payments shall be applied first to the payment of interest then due at the then applicable rate, and the balance of the payment shall be applied on account of the principal debt. SCf!EDULE D, lTElI! 1 SECTION 4 INTEREST RATE CHANGES Interest during the first five (5) years will be at seven (7%) per cent per annum. Thereafter the rate will be adjusted on an annual basis to the prime rate as published in the first edition of the Wall Street Journal in August of each calendar year. SECTION 5 BORROWER'S FAILURE TO PAY AS REOUIRED (a) Events of Default The occurrence of any one of the following events shall constitute a default hereunder and the entire balance owing on this Note shall, at the option of the Lender, and without notice to or demand on Borrowers, or any of them, immediately become due and payable: (i) Failure of Borrowers, or any of them, to pay in full each and all of the Monthly Payments required to be paid under Section 3(a) above by the dates they respectively fall due, or within the period of thirty days thereafter; and (2) Failure of the Borrowers, or any of them, to perform any of the obligations contained in this Note or in the Mortgage referred to in Section 9 hereof The waiver of any default hereunder shall not be waiver of any subsequent default (b) Lender's Rights Upon Default Upon the occurrence of an Event of Default, Lender may exercise any or all of the rights, privileges and remedies of a creditor under the law of the appropriate jurisdiction. If the Lender seeks to enforce its rights hereunder and incurs costs and expenses in connection with such enforcement, Borrower agrees to reimburse Lender for all of its costs and expenses to the extent not prohibited by applicable law, including, but not limited to, attorneys' fees not to exceed 15% of all amounts due hereunder. SECTION 6 GIVING OF NOTICES All notices to be given under this Note shall be given in writing by first class mail. All notices to Borrowers shall be addressed to Borrowers at their address as shown at the end of this Note, or to such other address as Borrowers may designate by notice to Lender. All notices to Lender shall be addressed to Coyle Lumber Co., Inc., 42 West High Street, Carlisle, PA 17013, or at such other address as Lender may designate by notice to Borrowers. SECTION 7 RESPONSIBILITY OF PERSONS UNDER THIS NOTE The Borrowers shall be jointly and severally liable and obligated to pay the full amount owing under this Note in accordance with the terms thereot; and shall be jointly and severally liable and obligated to keep and perform all of the covenants, promises and agreements contained in this Note and in the Mortgage referred to in Section 9 hereof The Borrowers' covenants, promises and agreements contained in this Note shall be legally binding upon the Borrowers and each of them and their respective personal representatives, heirs, successors and assigns. The Lender's rights and privileges contained in this Note shall inure to the benefit of the Lender and its successors and assigns. SECTION 8 WARRANT OF ATTORNEY The Borrowers hereby irrevocably authorize and empower any attorney or any Prothonotary or any clerk of any court of record to appear for and confess judgment against Borrowers, or any of them, and in favor of the Lender, at any time, for such sums as are due and/or may become due on this Note, with or without declaration, without stay of execution, with costs of suit and attorneys commissions not to exceed 15% of all amounts due hereunder for collection. Borrowers (I) waive the right of inquisition of any real estate levied on, voluntarily condemn the same, authorize the Prothonotary or Clerk to enter upon the Writ of Execution said voluntary condemnation and agree that said real estate may be sold on a Writ of Execution; (2) waive and release all re1ieffrom any and all appraisement, stay, exemption or appeal laws of any state now in force or hereafter enacted; and (3) release all errors in such proceedings. If a copy of this Note, verified by Affidavit by or on behalf of the Lender shall have been filed in such action, it shall not be necessary to file the original Note as a Warrant of Attorney. The authority and power to appear for and enter judgment against the Borrowers shall not be exhausted by the initial exercise thereof, and the same may be exercised from time to time, as often as the Lender shall deem necessary and desirable, and this Note shall be a sufficient Warrant. SECTION 9 TIllS NOTE SECURED BY A MORTGAGE In addition to the protections given to the Lender under this Note, a Mortgage given under even date herewith by Borrowers, as Mortgagors, to the Lender, as Mortgagee, protects the Lender from possible losses which might result if the Borrowers do not keep the promises which they make in this Note. SUCH MORTGAGE DESCRIBES HOW AND UNDER WHAT CONDITIONS BORROWERS MAY BE REQUIRED TO MAKE IMMEDIATE PAYMENT IN FULL OF ALL AMOUNTS THAT THEY OWE UNDER THIS NOTE. ONE OF THOSE CONDITIONS, WHICH IS SET FORTH AT LENGTH IN SECTION 6 OF THE MORTGAGE, RELATES TO ANY SALE, TRANSFER OR CONVEYANCE OF ALL OR ANY PART OF THE PROPERTY COVERED BY THE MORTGAGE. Borrowers acknowledge receipt of copies of this Note and of said Mortgage. SECTION 10 MISCELLANEOUS Protest, notice of protest, presentment, dishonor, notice of dishonor and demand are hereby waived by the Borrowers, and each of them, and by any sureties, guarantors and endorsers of this Note. If any provision of this Note shall for any reason be held to be invalid or unenforceable, such invalidity or unenforceability shall not affect any other provision hereof, but this Note shall be construed as ifsuch invalid or unenforceable provision had never been contained herein. This Note shall be governed by the law of the state in which the real estate covered by the Mortgage referred to in Section 9 is located. Ifless than two Borrowers shall sign this Note, all covenants, promises and agreements, which are drawn in the plural, shall be deemed to be in the singular. Borrowers' Address: Coyle Lumber, Inc. 23 I East Old York Road Carlisle, P A 17013 Kenneth W. Heiser M. Lucinda Heiser 1000 Sandbank Road Mount Holly Springs, PA 17055 ~~~'MV~~"d~NOZ;~~~ttffi. - Kenneth W. Helser ---. W~~_ ~ 'A~-/,l //, _. I fJ::~~/l//^:UJ:r lvUiVJ M. ,ucmda Helser ATTES'J):. i/c, '-4/ft!t(lj~! I tt~?f~ LWORK, INC. F:\FILES\DATAFILE\GENDOC98\7810-10.NT2 TANGIBLE ASSET ADJUSTABLE RATE NOTE SECTION 1 BORROWERS' PROMISES TO PAY For value received, and intending to be legally bound hereby, the undersigned, hereinafter referred to as "Borrowers", jointly and severally, promise to pay to the order of COYLE LUMBER CO., INe. (hereinafter the "Lender"), the sum of one hundred and ninety nine thousand nine hundred and forty seven dollars and fifty cents ($199,947.50), which amount will be called "Principal", plus interest. SECTION 2 INTEREST Interest from the date of this Note will be charged on the Principal or any unpaid balance thereof and shall continue until the Principal has been paid in full. Borrowers will pay interest at an initial annual rate of seven (7%) per cent per annum for the first five (5) years of this Note, which interest rate will change in accordance with Section 4 of this Note until the loan represented by this Note has been paid in full. SECTION 3 PAYMENTS (a) Time and Place of Payments. Borrowers will pay the Principal and interest by making payments every month. Borrowers will make their monthly Principal and interest payments, hereinafter called "Monthly Payments" on the 1 st day of each month beginning on September 1, 1998. Borrowers will make these payments until they have paid all of the Principal and interest and any other charges described below, that they may owe under this Note. Borrowers will pay all sums that they owe under this Note no later than August 1,2008 (the "Final Payment Date"). (b) Borrowers' Payments Before Thev are Due. Borrower has the right to make payments at any time before they are due without paying any penalty. (c) Amount of Monthly Payments. Borrowers' initial Monthly Payments will be in the amount of two thousand one hundred and fifty nine dollars and one cent ($2,159.01). Beginning June 1, 1999, the Monthly Payment amount will change to two thousand three hundred thirt-nine and ninety-three cents ($2,339.93). The Monthly Payment amount will be subject to further change on August 1,2003. Thereafter, the Monthly Payment will be subject to change in accordance with Section 4 herein. Such Monthly Payments shall be applied first to the payment of interest then due at the then applicable rate, and the balance of the payment shall be applied on account of the principal debt. SCHEDULE D, ITEM 2 SECTION 4 INTEREST RATE CHANGES Interest during the first five (5) years will be at seven (7%) per cent per annum. Thereafter the rate will be adjusted on an annual basis to the prime rate as published in the first edition of the Wall Street Journal in August of each calendar year. SECTION 5 BORROWER'S FAILURE TO PAY AS REOUIRED (a) Events of Default The occurrence of anyone of the following events shall constitute a default hereunder and the entire balance owing on this Note shall, at the option of the Lender, and without notice to or demand on Borrowers, or any of them, immediately become due and payable: (i) Faiiure of Borrowers, or any of them, to pay in full each and all of the Monthly Payments required to be paid under Section 3(a) above by the dates they respectively fall due, or within the period of thirty days thereafter; and (2) Failure of the Borrowers, or any of them, to perform any of the obligations contained in this Note or in the Mortgage referred to in Section 9 hereof The waiver of any default hereunder shall not be waiver of any subsequent default. (b) Lender's Rights Upon Default. Upon the occurrence of an Event of Default, Lender may exercise any or all of the rights, privileges and remedies of a creditor under the law of the appropriate jurisdiction. If the Lender seeks to enforce its rights hereunder and incurs costs and expenses in connection with such enforcement, Borrower agrees to reimburse Lender for all of its costs and expenses to the extent not prohibited by applicable law, including, but not limited to, attorneys' fees not to exceed 15% of all amounts due hereunder. SECTION 6 GIVING OF NOTICES All notices to be given under this Note shall be given in writing by first class mail. All notices to Borrowers shall be addressed to Borrowers at their address as shown at the end of this Note, or to such other address as Borrowers may designate by notice to Lender. All notices to Lender shall be addressed to Coyle Lumber Co, Inc., 42 West High Street, Carlisle, PA 17013, or at such other address as Lender may designate by notice to Borrowers. SECTION 7 RESPONSffiILITY OF PERSONS UNDER THIS NOTE The Borrowers shall be jointly and severally liable and obligated to pay the full amount owing under this Note in accordance with the terms thereof, and shall be jointly and severally liable and obligated to keep and perform all of the covenants, promises and agreements contained in this Note and in the Mortgage referred to in Section 9 hereof The Borrowers' covenants, promises and agreements contained in this Note shall be legally binding upon the Borrowers and each of them and their respective personal representatives, heirs, successors and assigns. The Lender's rights and privileges contained in this Note shall inure to the benefit of the Lender and its successors and assigns. SECTION 8 WARRANT OF ATTORNEY The Borrowers hereby irrevocably authorize and empower any attorney or any Prothonotary or any clerk of any court of record to appear for and confess judgment against Borrowers, or any of them, and in favor of the Lender, at any time, for such sums as are due and/or may become due on this Note, with or without declaration, without stay of execution, with costs of suit and attorneys commissions not to exceed 15% of all amounts due hereunder for collection. Borrowers (J) waive the right of inquisition of any real estate levied on, voluntarily condemn the same, authorize the Prothonotary or Clerk to enter upon the Writ of Execution said voluntary condemnation and agree that said real estate may be sold on a Writ of Execution; (2) waive and release all relieffrom any and all appraisement, stay, exemption or appeal laws of any state now in force or hereafter enacted; and (3) release all errors in such proceedings. Ifa copy of this Note, verified by Affidavit by or on behalf of the Lender shall have been fiied in such action, it shall not be necessary to file the original Note as a Warrant of Attorney. The authority and power to appear for and enter judgment against the Borrowers shall not be exhausted by the initial exercise thereof, and the same may be exercised from time to time, as often as the Lender shall deem necessary and desirable, and this Note shall be a sufficient Warrant. SECTION 9 TillS NOTE SECURED BY A MORTGAGE In addition to the protections given to the Lender under this Note, a Mortgage given under even date herewith by Borrowers, as Mortgagors, to the Lender, as Mortgagee, protects the Lender from possible losses which might result if the Borrowers do not keep the promises which they make in this Note. SUCH MORTGAGE DESCRIBES HOW AND UNDER WHAT CONDITIONS BORROWERS MAY BE REQUIRED TO MAKE IMMEDIATE PAYMENT IN FULL OF ALL AMOUNTS THAT THEY OWE UNDER THIS NOTE. ONE OF THOSE CONDITIONS, WHICH IS SET FORTH AT LENGTH IN SECTION 6 OF THE MORTGAGE, RELATES TO ANY SALE, TRANSFER OR CONVEYANCE OF ALL OR ANY PART OF THE PROPERTY COVERED BY THE MORTGAGE. Borrowers acknowledge receipt of copies of this Note and of said Mortgage. SECTION 10 MISCELLANEOUS Protest, notice of protest, presentment, dishonor, notice of dishonor and demand are hereby waived by the Borrowers, and each of them, and by any sureties, guarantors and endorsers of this Note. If any provision of this Note shall for any reason be held to be mvalid or unenforceable, such invalidity or unenforceability shall not affect any other provision hereof, but this Note shall be construed as if such invalid or unenforceable provision had never been contained herein. This Note shall be governed by the law of the state in which the real estate covered by the Mortgage referred to in Section 9 is located. If less than two Borrowers shall sign this Note, all covenants, promises and agreements, which are drawn in the plural, shall be deemed to be in the singular Borrowers' Address: Coyle Lumber, Inc 23 I East Old York Road Carlisle, PA 17013 Kenneth W. Heiser M. Lucinda Heiser 1000 Sandbank Road Mount Holly Springs, PA 17055 WITNESS: ~ ~ <. ~ Bormwers have duly executed this Note the day and year first above written. ~. ~!t , Kenneth W. Heise\- WITNES~ C - /', ;#/t- l ,/ .;.-llr-::lu ~#1 M. Lucmda Heiser J. ! l,J.t4{?1 , COYLJ'OLUMBE. R&1-LLWOR~NC. , / It . 4 .) II - _l" ~. ::7 . L~t"I" , /,.<..; , <.-....---- , f..eJ:;o By:' l ' , w______ F:\FILESIDATAFILE'.GENDOC98\78JO-IO.NTJ FEB-14-2005 20:54 PNCBANK 412 768 3458 P.01/01 o PNCBAN< February 15,2005 Conine L, Myers 10 East High Street Carlisle, P A 17013 RE: Estate of Helen G. Coyle, deceased SSN: 193-12-9250 DOP; 11/19/2004 Dear Ms, Myers: In response to your request for Date of Death baIarn:es for the customer noted above, our records show the fullowing: Certificate of Deposit ACCOWlt #21001051624 Established 05/19/1988 ~!N. F, :r::-I<'"" I SUSAN C COULSON HELEN G COYLE 000 balance; $1,000.00 + $6.13 accrued interest Chec::king Account Account #5 14040223 I Established 01/20/1989 S'C.i1. r, I~,?..~ I HELEN G COYLE DOD balarn:e: $30,985.77 + $.25 accrued interest The decedent maintained Investment AccoWlt (lNV #21136446). For further information you may call the Brokerage Department at 1-800-762-61 I I. Please note tlw.t this office only provides date of death balances for deposit accounts (lRAs, CDs, Checking and Savings accounts). We do not process auy financial transactioDs or provide statements. If you need assistance with any of these items, please caIl 1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank brarn:h office. Sincerely, ~~~ RacheIle Wells 1-800-762-1775 P7-PFSC-04-F SOO first AYe. Pittsburgh PA 15219 Member FDIC TOTAL P. 01 214 Senate Avenue. Suite 303 Camp Hill, Pennsylvania 17011 717-763-7365.717-763-7684 fax frankin@finsvcs.com www.wienken.com VA """,,","<.'.ccc,-CO''"'"'''''.o:'"_.':,M.".'=.'._''D_',,:,''' -:y,~'''''''2_'.-;,-''--;-.'C.j-..:--_- Frank L. Rankin WIENKEN ASSOCIATES December 28, 2004 Financial Services Mr. Ivo V. Otto 11/, Esquire Martson, Deardorff, Williams, & Otto 10 East High Street Carlisle, PA 17013 Dear Ivo, . .,. Subj.: Estate of Helen G. Coyle As a follow-up to our phone conversation on Wednesday, December 22, 2004, I am providing you with details, including date-of- death values, for those accounts handled by my office on behalf of Helen G. Coyle. The accounts include: 1. Morningstar'" Managed PortfoliossM Helen G. Coyle TOO Johnson G_ Coyle 000 Value: $363,340.43 Account Number 100121223 "5 ~H- G >J~'-k ,..., I 2. Morningstar'" Managed PortfoliossM Helen G. Coyle TOO Susan C_ Coulson 000 Value: $284,710.07 Account Number 1 00658881 SeN- <5 > L~~...., z.. 3. MassMutual Variable Annuity Helen G_ Coyle, IRA Beneficiary: Susan C. Coulson 000 Value: $5,468.43 Account Number: PAN9348437 :::'<':1-+- <5 > '::r_4-<<.,..-, 3 4. *NFS/ MMUSI Brokerage Account Account Number: BMA-870722 Helen G_ Coyle 1!N1! FtrI<<n e.,<</ 000 Value: $18,863_66 (355 shareW!? 52.201 share and money market @ $332.66) '5C.t-l. R:,,::C~ I */Vote: It was previously agreed to by Helen, Johnson. and Susan that the assets in this account go to Susan. As you and I discussed, per Susan and Johnson. the following account: Estate of Helen G. Coyle, FBO Susan and Johnson G. Coyle, co-executors, will be established. A Certificate of Appointment of Executor form (Short Form) from your office and a completed Affidavit of Domicile form (enclosed template for your use) are required to establish this account. If you have any questions, please contact my office. Thank you in advance for your prompt attention to this request. Si7"f? 1-- /J-,-- Frank L Rankin, CL TC FLR/jll Securities and investment advisory services offered through MML fnvesfDrs Services, Inc., 214 Senate Avenue, Suite 303, Camp Hill, PA 17011 . 717-763-7365 F:\FllES\DA T AfILEIWILLS\4235. WIL ,'I, ORIGINAL METAINEOBY: LAw OFFKt!S .:Mav.o", !l:>.,..,k,ff. ~lTta",. 6- I!.yt" A Pltor:usrONAL CORPORAnoN TEN EAST HIOH STREET CARLISLE. PA I7GU f717) 2O-J3t1 LAST WILL AND TESTAMENT I, HELEN G. COYLE, of South Middleton Township, 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 all former Wills or Codicils by me made. 1. I direct that all my just debts, funeral expenses, testamentary expenses and all inheritance taxes (whether such taxes may be payable by my estate or by any recipient of any property) shall be paid from my residuary estate as soon as practicable after my decease and as part of the administration of my estate. My Executor shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. 2. I give such items of personalty as are itemized in a certain list attached hereto to the persons named thereon, which list is signed and dated by me at the end thereof. 3. I give, devise and bequeath all the rest, residue and remainder of my estate, both real and personal property, in equal shares, unto my children, JOHNSON G. COYLE and SUSAN C. COULSON, absolutely. 4. In the event that either of my said children shall predecease or fail to survive me by thirty (30) days and shall be survived by issue, then I give his or her share of my estate unto my Trustee, in trust, for the following purposes: a. I direct that my Trustee shall hold, invest and reinvest the same, collect the income arising therefrom, and after paying all expenses incident to the management of the trust, to use and apply as much of the income and principal as may be necessary in the sole discretion of my Trustee, in equal shares, for the support, well-being and education of the issue of my deceased child. b. I direct that each of said issue of my deceased child shall have the right of withdrawal J..I.G.C. H.G.C. Page 1 of 4 Pages of his or her equal share of the principal and any accumulated income of said trust as each attains the age of twenty-five (25) years. c. In the event either of my said children shall predecease or fail to survive me by thirty (30) days and not leave issue surviving, then his or her share shall be distributed by my said Trustee to my remaining child in accordance with the terms hereof. d. Prior to the distribution of the principal of any share, my said Trustee shall have the sole discretion to invade the principal of said share for the support, maintenance and education of the issue of my deceased child, regardless of age. e. To the extent that the same is permitted by law, none of the beneficiaries hereunder shall have any power to dispose of or to charge by way of anticipation any interest given to such beneficiary; and all sums payable to such beneficiaries hereunder shall be free and clear of the debts, contracts, alienations and anticipations of the beneficiaries, and all liabilities for levies and attachments and proceedings of whatsoever kind, at law or in equity. 5. I nominate, constitute and appoint my said children, JOHNSON G. COYLE and SUSAN C. COULSON, or the survivor of them, as Executors of my estate. 6. I nominate, constitute and appoint my said son, JOHNSON G. COYLE, as Trustee under the terms of this Last Will and Testament. In the event he shall be unable or unwilling to serve in such capacity, then I appoint my said daughter, SUSAN C. COULSON, to act in such capacity. 7. I direct that neither my Executors nor my Trustee shall be required to file a bond to secure the faithful performance of their duties in any jurisdiction. 8. I authorize and empower my Executors and Trustee, in their sole and absolute discreti0ll, to purchase or otherwise acquire and retain any investments of which I die seized or any real or personal property of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose of or grant options in regard to any or all property of any kind forming a part of my estate for such terms ff. ~. e. H.G.C. Page 2 of 4 Pages and such prices as they may deem advisable; to borrow money for any purposes connected with the protection and preservation of my estate; to mortgage or pledge any real or personal property forming a part of my estate or to join in or secure the partition of same; to compromise any claims or demands of my estate against others or of others against my estate; to make distribution in kind and to cause any share to be composed of cash, property or undivided fractional shares in property different in kind from any other share; to employ agents, attorneys and proxies and to delegate to them such power as my personal representative and Trustee consider desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; and to execute and deliver such instruments as may be necessary to carry out any of these powers. In addition, I direct that my personal representative shall have the power to conduct an inventory of any safe deposit box necessary to the administration of my estate. A~T IN WITNESS WHEREOF I have hereunto set my hand and seal this ,1997. t.j.YJ.. day of Htfu~l~ t!~ (SEAL) SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testatrix and of each other. ~ /VI 'jL .~ , . "1/(" I ,57 ~-{ LL,L~ L.-' - ! '; " (_--2-"l__.p)C,~ ;\ . Page 3 of 4 Pages COMMONWEALTH OF PENNSYLVANIA ) SS. COUNTY OF CUMBERLAND ) I, Helen G. Coyle, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instnunent as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. /It fl.-.. _ h e.~Q Helen G. Coyle 4#1 Sworn or affirmed to and acknowledged before me by Helen G. Coyle, the Testatrix, this day of fl uausi ,1997. ~.#€cX~~ Notary ubhc Notarial Seal Corrine l. Myers, Notary Public Carlisle Bora, Cumberland County My Commission Expires May 27,1999 COMMONWEALTH OF PENNSYL VANIA ) : SS. ) COUNTY OF CUMBERLAND We, E"'I11,,-- tY1. 1.. Y Ie. ~ WtLrC...it~. 'I. Crmp-flNl1 the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Helen G. Coyle, the Testatrix, sign and execute the instrument as her Last Will; that the Testatrix signed willingly and that the Testatrix 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 or more years of age, of sound mind and under no constraint or undue influence. UJ-fl') Address ~ )01 $. w"i {,ul:.slt Pfl Sf. Apt it }' /101) ;_""1_:1_.,. !' _-'/_,._:__~{,,--,,l.-i. Address (' > '.'Vf_J L..-'r'-' -- 1 ~ y,'; ")/l.; C\..-J . J(J. ,oj ! ,. -- ,t)J /_-.'j"t_~- .;,J:i---v-~; / J ) 7_.:- 7 Sworn or affirmed to and subscribed before me this '-i- ~ day of Au..~ r ,1997. Notary4~~ c5{ ~/~ Page 4 of 4 Pages Notarial Seal Corrine L. Myers. Notary Public Carlisle Bora. Cumberland County My Commission Expires May 27.1999 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ~l=li- OF INHERITANCE TAX -enD,. ,-' _ 1:~' ALLOWANCE DR DISALLOWANCE Pt'JJ, "'':: F::)iEQU(:TIDNS AND ASSESSMENT OF TAX f'...,~,.0. -, '. ' , ., r:-i ~', ..:- , .. 09-13-2005 COYLE 11-19-2004 21 01- 0141 CUMBERLAND 101 APPEAL DATE: 11-12-2005 ( See reverse side under Objections) Amount Remitted I I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE _ RETAIN LOWER PORTION FOR YOUR RECORDS _ REv:is47-Ex-AFP-io3:osi-NOTICE-OF-INHERITANCE-TAX-APPRAIsEMENT:-ALLOWANCE-OR--------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX HELEN G FILE NO. 21 01-0141 ACN 101 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 o r.('ro \3 PH \:!;5 ZUnJ ,-,\:I I ~ i IVO V OTTO II I MARTSON ETAL 10 E HIGH ST CARLISLE CIP-"i .1_._1,,\ (\'=OD'," \...;-", I ' r'i -., J ' ESQ PA 17013 ESTATE OF COYLE *' REV-1547 EX AFP (06-05) HELEN G TAX RETURN HAS: (X) ACCEPTED AS FILED DATE 09-13-2005 ] 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 DJ S. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule f) 7. Transfers (Schedule G) 8. Total Assets 11] (2] (3] ('i] (5] (6] (7] 9,000.00 33.265.46 .00 279,580.50 43.331. 05 503.07 726,225.57 IB] APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liebilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Gover~ent81 Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net V.lue of Estate Subject to Tax NOTE: I~ an assess.ent was issued previously, lines reflect ~igures that include the total o~ ~ ASSESSMENT OF TAX: IS. A~unt of Line 14 at Spousal rate (IS) 16. ABOunt of Line 14 taxable at Lineal/Class A rate (16) 17. Amount of Lin. 14 .t Sibling rat. (17) 18. Amount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due T : DATE 02-16-2005 NUI1BER CD004958 INTEREST/PEN PAID (-] 2,360.38 (9] 110] 36,161.10 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax pay_nt. 1,091,905.65 4?R4~ 66 1,049,058.99 .00 1,049,058.99 14, IS and/or 16, 17, 18 and 19 will returns assessed to date. .00 47,207.65 .00 .00 47,207.65 47,360.38 152.73CR .00 152.73CR * IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. r.~' IF TOTAL DUE IS REFLECTED AS A nCREDI~' (CR], YDU HAY BE DUE ~ ',~ A REFUND. SEE REVERSE SIDE OF THIS FOHN FOR INSTRUCTIONS.] 6.685.56 (11] 1121 113] 11'i] .00 X 00 = 1,049,058.99 X 045 = .00 X 12 = .00 X 15 = 119]= AMOUNT PAID 45,000.00 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE BUREAU OF INDIVIDl(A('(r}l<E~j (';[r:r:r: INHERITANCE TAX DIYISlbH- '> '-,' ,,'-' '-' I , \, ,- PD BOX 280601 -, ' , HARRISBURG PA 17128-0601' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT 2DC5 ;? ~3 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN r" 1 ':1. ')3 r ~.'1 '~j" I: IVO V OT'TO II I MARTSON HAL 10 E HIGH ST CARLISLE ESQ REY-1607 EX AFP (03-05) 10-17-2005 COYLE 11-19-2004 21 01-0141 CUMBERLAND 101 HElEN G Amount Remitted PA 17013 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE --+ NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. +- RETAIN LOWER PORTION FOR YOUR RECORDS --------------------------------------------------------------------------- REV-1607 EX AFP (03-05) ESTATE OF COYlE G FILE NO.21 01-0141 *** INHERITANCE TAX STATEMENT OF ACCOUNT KKK DATE 10-17-2005 HElEN ACN 1 01 THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOWN BELOW IS A SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 09-06-2005 PRINCIPAL TAX DUE: 47,207.65 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 02-16-2005 CD004958 2,360.38 45,000.00 09-26-2005 REFUND .00 152.73- TOTAL TAX CREDIT 47,207.65 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 II IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRJ, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. J c~ I t J \-r--, -+--r'j ,-{ <' " ,~ H r-" REGISTER OF WILLS OF CUMBERLAND COUNTY STATUS REPORT UNDER RULE 6.12 (For Resident Decedents Dying After July 1, 1992) Name of Decedent: HELENG. COYLE Date of Death: November 19,2004 File No.: 21-01-0141 Social Security No. : 193-12-9250 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 thefollowing: a. Did the personal representative file a final account with the Court? Yes No x 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 x No Date: d. Copies of receipts, releases, joinders and approvals offormal or informal accounts may be filed with the Clerk ,he O~phans' Court and may be attached to this report. February 13,2006 Signature: ~ ~ Name: Ivo V. Otto ill, Esquire Address: MARTS ON DEARDORFF WILLIAMS & OTTO Ten East High Street Carlisle, P A 17013 (717) 243-3341.1 Counsel for persQl,I~1 representative . -,....-'''- F IFILESIDA T AFILEIEST ATESI4235,6,srep ,', '-7' : ,J ~ 1 \ '!',-: ~l\ \ :~'"; \.. ,,: v I . . ~ ~1~ /'11 .-..~'II -\ ~ ., tj REGISTER OF WILLS OF CUMBERLAND COUNTY STATUS REPORT UNDER RULE 6.12 (For Resident Decedents Dying After July 1, 1992) Name of Decedent: HELEN G. COYLE Date of Death: November 19,2004 File No. : 21-01-0141 Social Security No. : 193-12-9250 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 thefollowing: a. Did the personal representative file a final account with the Court? Yes No x 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 x No Date: d. Copies of receipts, releases, joinders and approvals offormal or informal accounts may be filed with the Clerk ~he Orphans' Court and may be attached to this report. February 13,2006 Signature: ~ ~ Name: Ivo V. Otto III, Esquire Address: MARTSON DEARDORFF WILLIAMS & OTTO Ten East High Street Carlisle, P A 17013 (717) 243-3341" Counsel for persOffi;ll representative ,--,'''' F \FILES\DA T AFILEIEST ATES\4235.6.srep "' . \ '\', ~ ~I \, \ .!"' . ~'.; '; '" <.. (.; . ~, ... ~ ~b