HomeMy WebLinkAbout09-18-13 � 150561D143
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PA De artment of Revenue OFFICIAL USE ONLY
p pennsylvania Counry Code Year pile Number
Bureau of lndividual Taxes OEPARTMENTOFREVENUE
PC7 B4X.284601 tNHERITANCE TAX RETURN ��, �.3 0337
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT lNFORMATIpN BELQW
Social Security Number Date of Death Date af Birth
181 12 56Q5 43 05 2013 05 07 1923
DecedenYs Last Name Suffix Decedent's First Name MI
FEINBERG PFiYLLI S B
{if Appiicable)Enter Surviving Spouse's information Below
Spause's Last Name Su�x Spouse's First Rtame MI
Spause's Socia�Securify Number
THIS RETURN MUST BE FILED!N DUPLICATE WIi'H THE
REGISTER 4F WI�LS
FILL IN APPRQPRIATE OVALS BELOW
�' 1. Qriginai Return � 2. SuppiBmentai Return � g, Remainder Return{date of C}eath
Priorto 12-13-82)
I 4. Limited Estate (� q� Future Interest Compromise 5. Federai Estate Tax Retum Re uired
--{ � '{date of death after 12-12-82} ❑ �
�j 6 Decedent Died Testate ( 7 Decedent Maint ined a Living 7rust 8. Total Number of Safe Deposit Boxes
�n (Attach Copy of Wiii} {Attach Copy of�rusq
�_� 9. Litigation Proceeds Received u �p beiweenPZ 31�a1 a dt(Da95�f Oeath � ��,Election to tax under Sec.9113(A)
� (Attach Schedule O)
CORRESPONDENT-7HIS SECTION MUST BE COMRLETED.ALL CORRESPONDENCE AND CONFIDEN7IAL TAX INFORMATION SHOULD BE DIRECTED TO:
Narrte Daytime Telephone Number
CAROL SIKOV GROSS 4�2 261 420�. '
�
;t��F,t'`,�1ST`ER OF WILLS U$E ONLY
;�7 , -
First Line of Address � , . . ,
�, c, :
_. .., , �, e -
428 FORBES AVE STE 1400 ±y . �"
Second Line of Address : ' -
, , t.._..
- - r..` 3
Cit ar Post dffice DAT�.FILED �
Y ` State ZIP Code
PITTSBURGH PA I5219
CorrespondenYs e-mail address: cslkovgf Oss@,SikoV2�ndIOVe.COm
Under penalties of perjury,1 deciere that i have examined this retum,inciuding accompanying schedules and statements,and to the t�est ot my knowiedge and belief,
it is true, rrect and ompl te.Qeciaration af preparer o#her than the persanai representafive is based on ali information of which preparer has any knowledge.
SIGNAT OF PE SO ONStBLE OR FILING RETURN DAT
David S. Feinber {�
ADpRESS
19 Cherish Drive, Camp Hill, PA 1781'I
SIGNATURE qF EPARER OTHER THAN REPRESENTATIVE DATE
�� ' ,? Caral Sikov Gross f.�
--LL- , � rt.,
ADDRESS ` ��
428 Forbes Ave., Ste. 1400, Pittsburgh, PA 15219
Side 1
� 15D561�0143 15l]5610143 �
J 15�5610243
REV-1500 EX
Decedenfs Social Security Number
Decedenr5r,ama: Feinberg� PhyIIIS B. 181 12 5605
RECAPITULATION
1. Real Estate(Schedule A)....................................................................................... 1. lO 6,842 . 40
2. Stocks and Bonds(Schedule B)............................................................................. 2. 2 , 442 . 32
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C)......... 3.
4. Mortgages&Notes Receivable(Schedule D)........................................................ 4.
5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 2 0 6,447 . 82
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6.
7. Inter-Vivos Transfers&Miscellaneous��n;Probate Property
(Schedule G) U Separate Billing Requested............ 7, 4 7 , �0 0 . 0 0
g. Total Gross Assets(total Lines 1 through 7)........................................................ g, 362 , 732 . 54
9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 5 9,2 94 . 8 6
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)............................ 10. 6, 7 0 8 .2 9
11. Total Deductions(total Lines 9 and 10)................................................................ ��. 66, �03 . 15
12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 2 9 6, 72 9. 3 9
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J)............................................... 13.
14. Net Value Subject to Tax(Line 12 minus Line 13)............................................... 14. 2 9 6, 7 2 9 . 3 9
TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116 0 . ��
(a)(1.2)X.00 15.
16. Amount of Line 14 taxable 2 g 6, 72 9. 3 9 �6. 13,352 . 82
at lineal rate X .045
17. Amount of Line 14 taxable 0 . 0 0 17. � . 0 0
at sibling rate X.12
18. Amount of Line 14 taxable 0 . �� 18. � . �0
at collateral rate X.15
19. TAX DUE................................................................................................................ 19. 13 ,352 . 82
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. �X
Side 2
� 15D561D243 15D5610243 �
REV-1500 EX Page 3 File Number 21-13-0337
Decedent's Complete Address:
DECEDENT'S NAME
Feinberg, Phyllis B.
STREET ADDRESS
1100 Grandon Way
CITY STATE ZIP
Mechanicsburg PA 17050
Tax Payments and Credits:
1. Tax Due(Page 2, Line 19) (1) 13,352.82
2. Credits/Payments
A. Prior Payments 12,800.00
B. Discount 667.64
Total Credits(A +g) (2) 13,467.64
3. Interest �3�
q, If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) 114.82
Check box on Page 2,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)
��= � -
Make Check Pa able to: REGISTER OF WILLS, AGENT.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Oid decedent make a transfer and: Yes No
a. retain the use or income of the property transferred:............................................................................... ❑ �
b. retain the right to designate who shall use the property transferred or its income:.................................. ❑ �x
c. retain a reversionary interest;or................................................................. .............................................
. x
d. receive the promise for life of either payments,benefits or care?............................................................ ❑ �
2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?.................................................................................................................... ❑ ❑X
3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?....... ❑ Ox
4. Did decedent own an individual retirement account,annuity,or other non-probate property which ❑ ❑
containsa beneficiary designation?..................................................................................................................
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
For dates of death on or after July 1, 1994 and before Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the sunriving
spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)].
For dates of death on or after January 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
[72 P.S.§9116(a)(1.1)(ii)]. The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of
assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1,2000:
. The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent,an
adoptive parent,or a stepparent of the child is 0 percent[72 P.S.§9116(a)(1.2)].
. The tax rate imposed on the net value of transfers to or for the use of the decedenYs lineal beneficiaries is 4.5 percent,except as noted in
[72 P.S.§9116(a)(1)]•
. The tax rate imposed on the net value of transfers to or for the use of the decedenYs siblings is 12 percent[72 P.S.§9116(a)(1.3)]. A
sibling is defined under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption.
Rev-1502 EX+(01-10)
SCHEDULE A
pennsylvania REAL ESTATE
DEPARTMENT OFREVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Feinber , Ph Ilis B. 21-13-0337
All real property owned solely or as a tenant in common must be reported at fair market value.Fair markel 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 that is jointly-owned with right of survivorship must be disclosed on schedule F.
Attach a copy of the settlement sheet if the property has been sold
Include a copy of the deed showing decedenYs interest if owned as tenant in common.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Gross proceeds from sale of property located at 2300 Greensburg Pike, Pittsburgh, PA 106,842.40
15221 and vacant land located at Barton Drive, Pittsburgh, PA 15221 -Parcel IDs: 0298-B
-00102-0000-00 and 0298-B-00202-0000-00(land)(See Settlement Sheet Attached)
TOTAL(Also enter on Line 1, Recapitulation) 106,842.40
(If more space is needed,additional pages of the same size)
Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule A(Rev.01-10)
Rev-1503 EX+(6-88) -
SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENTDECEDENT
ESTATE OF FILE NUMBER
Feinberg, Phyllis B. 21-13-0337
All propeRy jointlyowned with right oi survivorship must be disclosed on Schedule F.
ITEM CUSIP VALUE AT DATE
NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH
1 50 shares of Comcast 40.84 2,042.00
2 96 shares of Frontier 4.17 400.32
TOTAL(Also enter on Line 2, Recapitulation) 2,442.32
(If more space is needed,additional pages of the same size)
Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B(Rev.6-98)
Rev-1508 EX+���-�0)
SCHEDULE E
pennsylvania CASH, BANK DEPOSITS, & MISC.
DEPARTMENT OF REVENUE
INHERITANCETAXRETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Feinber , Ph Ilis B. 21-13-0337
Include the proceeds of litigation and the date lhe proceeds were received by lhe estate.
All property jointly-owned with the right of survivorship must be disclosed on schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 PNC Bank Account No.0005813393 21,529.56
2 PNC Bank Account No. 1021131813 406.08
3 RBC 166,309.61
4 C.N.A. -refund 121.64
5 C.N.A. -refund 12,023.40
6 C.N.A. -additional refund 500.00
7 Comcast-refund 9.75
8 Duquesne Light Company-refund 47.25
9 Emeritus Corporation-refund 3,243.00
10 Klingensmith Healthcare-refund 29.23
11 Omnicare-refund 25.30
12 United States Treasury-2012 personal income tax refund 2,159.00
13 Vector Security-refund 44.00
TOTAL(Also enter on Line 5, Recapitulation) 206,447.82
(If more space is needed,additional pages of the same size)
Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule E(Rev. 11-10)
Rev-1510 EX+�pg-09)
SCHEDULE G
pennsylvania lNTER-VIVOS TRANSFERS AND
DEPARTMENT OFREVENUE
INHERITANCETAXRETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Feinberg, Phyllis B. 21-13-0337
This schedule must be completed and filed if the answer to any of questions t through 4 on page three of the REV-1500 is yes.
ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE
NUMBER THE DATE OF TRANSFERSATTACN A COPY OF T�E DEED�OR REAL ESTATE. VALUE OF ASSET �NTEREST (IF APPLICABLE) VALUE
1 Allianz-Annuity-David S. Feinberg, Iris Feinberg and 47,000.00 47,000.00
Edward Feinberg, Beneficiaries
TOTAL(Also enter on Line 7, Recapitulation) 47,000.00
(If more space is needed,additional pages of the same size)
Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule G(Rev.08-09)
REV-1511 EX+(10-09)
pennsylvania SCHEDULE H
DEPARTMENTOFREVENUE FUNERAL EXPENSES AND
RESIDENTDEC ENTTURN ADMINISTRATIVE COSTS
ESTATE OF FI�E NUMBER
Feinberg, Phyllis B. 21-13-0337
Decedent's debts must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
N MBER
q, FUNERAL EXPENSES:
See continuation schedule(s) attached 27,105.06
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State Zio
Year(s)Commission Paid
Z. Attornev's Fees Sikov and Love, P.A. 13,625.00
3, Family Exemption: (If decedenYs address is not the same as claimanYs,attach explanation)
Claimant
Street Address
City State Zio
Relationshio of Claimant to Decedent
4. Probate Fees Register of Wills 233.50
5. AccountanYs Fees Karol McLuen 725.00
6. Tax Return Preparer's Fees Epstein Tabor& Schorr 500.00
7. Other Administrative Costs 17,106.30
See continuation schedule(s) attached
TOTAL(Also enter on line 9, Recapitulation) 59,294.86
Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev. 10-09)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Feinberg, Phyllis B. 21-13-0337
ITEM
NUMBER DESCRIPTION AMOUNT
Funeral Ex ep nses
1 Charles Catering-funeral luncheon 818.55
2 Charles Schwartz-server at funeral luncheon 165.00
3 Matthews-Grave Marker 2,500.00
4 Ralph Schugar Chapel Inc. 7,696.01
5 Ralph Schugar Chapel Inc. -outstanding debt for Norman A. Feinberg's(spouse)funeral 9,220.50
6 Temple Sinai 4,470.00
7 Temple Sinai -interment fee 2,235.00
H-A 27,105.06
Other Administrative Costs
8 AAA-notarize documents 4.00
9 Closing costs from sale of property located at 2300 Greensburg Pike, Pittsburgh, PA 15221 11,886.84
and vacant land located at Barton Drive, Pittsburgh, PA 15221 -Parcel IDs: 0298-B-00102
-0000-00 and 0298-B-00202-0000-00(land)(See Settlement Sheet Attached)
10 Connie Fortune-reimbursement for time spent cleaning and preparing house in Pittsburgh 1,240.00
for sale
11 Cumberland Law Journal-legal advertising fee 75.00
12 David S. Feinberg-reimbursement for travel expenses(tolls, mileage and hotel)while 430.08
preparing house for sale
Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Feinberg, Phyllis B. 21-13-0337
ITEM
NUMBER DESCRIPTION AMOUNT
13 David S. Feinberg-reimbursement for expenses incurred to move personal items from 1,811.20
Pittsburgh to Harrisburg
14 David S. Feinberg-reimbursement for travel expenses(tolls, mileage and hotel)to attend 529.62
closing on property
15 FedEx-documents to attorney's office 23.58
16 Point One Electric -house repairs in preparation of sale of property 450.00
17 Register of Wills-Inventory filing fee 225.00
18 Sikov and Love, P.A.-FedEx charges, copies,postage,etc. 125.21
19 The Sentinel-legal advertising fee 221.40
20 U-Haul -packing supplies for moving of Emeritus 54.02
21 UPS-mailing personal effects to family members 30.35
H-B7 17,106.30
Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98)
Rev-1512 EX+�12-08)
SCHEDULE 1
pennsylvania DEBTS OF DECEDENT,
DEPARTMENT OFREVENUE
INHERITANCETAXRETURN MORTGAGE LIABILITIES AND LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Feinberg, Phyllis B. 21-13-0337
Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Dr.Amy Wahl 50.51
2 Duquesne Light Company 75.18
3 Duquesne Light Company 100.82
4 Franklin Plumbing 149.00
5 Harrisburg Storage Co. 410.71
6 Home Instead 4,069.33
7 Omnicare 349.27
8 Pennsylvania Department of Revenue-2012 personal income taxes 703.00
9 Pennsylvania Department of Revenue-additional 2012 personal income taxes 145.19
10 Peoples Natural Gas Company 315.71
11 Peoples Natural Gas Company 86.00
12 Sam's Club Discover 168.84
13 Verizon 33.29
14 Verizon 17.10
15 Verizon 34.34
TOTAL(Also enter on Line 10, Recapitulation) 6,708.29
(If more space is needed,additional pages of the same size)
Copyright(c)2008 form software only The Lackner Group, Inc. Form PA-1500 Schedule I(Rev. 12-08)
REV-1513 EX+(01-10)
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Feinber , Ph Ilis B. 21-13-0337
NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT (Words) ($$$)
I� TAXABLE DISTRIBUTIONS [include outright spousal
distributions,and transfers
under Sec.9116 a 1.2
Edward B. Feinberg Son 1/3rd of residue
2471 Johnson Place
Santa Clara,CA 95050-5520
Iris A. Feinberg Daughter 1/3rd of residue
10018 243rd St Court East
Graham,WA 98338
1 David S. Feinberg Son 1/3rd of residue
19 Cherish Drive
Camp Hill, PA 17011
Total
Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 1500 cover sheet as a ro riate.
NON-TAXABLE DISTRIBUTIONS:
II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11 -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule J(Rev.01-10)
LA.ST WILL AND TESTA.MEENT
OF -
P�[YLLIS B.FEAIBERG
I,P�IYLLIS B.FEINBERG, of Allegheny County,Pennsylvania,make this Will, �
hereby revoking all my former Wills and Coda.czls.
FIRST: E�PENSES: I direct that the expenses ofmy last illness and funeral be
paid from my estate as saon as may be canvenient after my death.
SECtJND; TANGIBLE PERSONAL PROPERTY: I give a11 my tangible
persona.l property,including,but not 2imited to,any and a].l autamabiles,fiurni�,ire,
fiunishings, china, silverware,jewelry, arnaments,works ofart,baaks,pictures and
wearizag apparel,but excluding cash on haud and tangible evidence af i�tangible personal
property to my husband,NORMAN A. FEINBERG,if he survives me for a periad of
thirty (30) days. If he daes not so survive me, I give all such property equally to t�ose of
my children,DAVID S. FEINBERG, IR.IS A. FEINFERG and EDW�RD B.
FEINBERG,who so survive me. Such pzoper�y sha11 be di�vided among them in
- substantially equal propartions as follows;
A. My Executor shall place a ualue an each item;
B. Each child shall select in arder of ages ofthe children,oldest first,one
item at a time until the value of the itern selected by him or hex tafials the
value of his or her share.
C. Any items not sa selected, and�e praceeds of the sale of any which my .
. Executor chooses ta sell, shall be divided arnong my children sa that the
total va.lue of items and any cash item shall be divided in substantially
equal proportians.
Page 1 ot'6
THIRD: RESIDUE: I give the residue of my estate to my husband,NORMAN
A. FEINBERG,if he survives me by thirty(30) days. If he does not, I give the residue
equally to my children, DAVID S. FEINBERG, IRIS A. FEINBERG and EDWARD A.
FEINBERG,who survive me by thirty(30)days. However, if a child does not survive
me by thirty(30)days and leaves issue who so survive me, such issue sha11 receive,per
stirpes,the share the child would have received had he or she so survived me.
� FOURTH: GUARDIAN: Any property passing under this Will to a person under
twenty-one(21)years of age shall be paid to the surviving parent of that child as
custodian under the Uniform Transfers to Minors Act for that beneficiary. If the
surviving parent fails to act or ceases to serve,the custodian shall be that person named
by my Executor.
FIFTH: EXECUTOR: I appoint my Husband,NORMAN A. FEINBERG, as
Executor of my Will. In the event that he is unwilli.ng or unable to serve, I then appoint
my son, DAVID S. FEINBERG,as successor Executor.
SIXTH: FUDICIARY POWERS: A.No fiduciary under this Will sha11 be
required to give bond or other security for the faithful performance of the fiduciary's
duties in an.y jurisdiction in which said fiduciary shall serve.
B. Any such fiduciary shall have the following powers, in addition to those
given by law:
To invest in, accept and retain any real or personal property,including
stock of a corporate fiduciary or its holding company,without restriction to legal
investrnent;
' :�
To sell,exchange,partition or lease for any period of time any real or
. personal properiy and to give options therefore for cash or credit,with or without -
security;
Page 2 of 6
To bonow money from any person including any fiduciary acting
� hereunder, and to mortgage or pledge any real or personal property;
To hold shares of stock or other securities in nominee registration form,
including that of a cleari.ng carporation or depository, or in book entry form or
unregistered or in such other form as will pass by delivery;provided,however,
that all such investments sha11 be so designated upon the record of my fiduciaries
that the trust or esta.te to which such investments belong sha11 appear clearly at a11
times;
To engage in litigation and compromise,arbitrate or abandon claims;
To make distributions in cash, or in kind at current values, or partly in
each, allocating specific assets to particular distributes on a non-pro rata.basis,
and for such purposes to make reasonable determinations of current values;
To vote by person or proxy any and all stocks held in my estate and trust
estate and to participate in any reorganization or merger of companies or
corporations whose stock is so held;
To delegate discretionary powers;to elect to receive the proceeds of any
. employee benefit plan in a lump sum or installment payments, without
reimbursement or equita.ble adjustment in the relative interest of the beneficiaries
affected thereby and without liability therefore, such actions to be binding and
conclusive on all persons;
To exercise any and all options to purchase stock;to make distributions of
income and pri.ncipal without court approval;
To make elections,decisions, concessions and settlements in connection
with all income, estate,inheritance, gift or other tax returns and the payment of
such taxes,without obligation to adjust the distributive share of income or
principal of any person afFected thereby;
To retai.n un.i.nvested cash, in such amounts and for such period of tune as
the fiduciary shall deem advisable for the proper admuustration of the property;
To maintain reasonable reserves for depreciation, depletion, amortization
� , and obsolescence;
To am.ortize or not to a.mortize premiums and discounts on interest-bearing �
bonds and life obligations; and
� To determi.ne"income"for the purposes of ineeting my desire to benefit
my children and grandchildren, such that the fiduciary may.consistently apply
"income" as so determined without regard to the state law.
Page 3 of 6
C. With respect to any business interests which I may own at the time of my
� death,my Executors sha11 have the follorving powers:
To disregard the principal of investment diversification and to ietain any
part or all of my business interests as long as they consider it advisable to do so;
To sell any part or all of my interest in any business at such time or times,
to such persons,including any persons who are Executors or beneficiaries
. hereunder,for such price and upon such terms as they may think advisable;
To do anything that they may think advisable with respect to the
operation,incorporation or liquidation of any such business, or any change in the
purpose,nature or structure of any such business;
To delegate authority to any director, stock holder,manager,agent,partner
or employee, and to pay from the business adequate compensation to any such
person; and
To invest other esta.te or trust funds in such business;to pledge other
assets of the estate or trust as security for loans made to such business; and to loan
funds from the estate or trust to such business; and to borrow from any bank or
other lending institution, including the banking department of my corporate
Executor regardless of any rule of law with respect to conflicts of interest.
SEVENTH: TAXES: All estate t�es,inheritance taxes,transfer taYes and other
taxes of a similar nature payable by reason of my death to any government or subdivision
thereof upon or with respect to any property subject to any such tax, and any penalties or
interest thereon, sha11 be paid by the Executor out of my residuary estate,without
. rei.mbursement from or apportionment among the beneficiaries,recipients or owners of
such property for any such taxes,penalties or interest;provided,however,that the
Executor shall not pay any such taxes,penalties or interest attributable to any property
included in my estate solely because of a power of appointrnent there over which I
possess, and such taxes,penalties or interest. The provision concerning payment of taxes
shall not apply to generation skipping taxes on any property over which I have a general
power of appointment for federal estate tax purposes.
Page 4 of 6
EIGHTH: TERMS: Any term used in the singular or plural, or in the masculine,
feminine or neuter form, shall be singular or plural, or masculine, feminine or neuter as a
proper reading of this Will may require.
IN WITNESS WHEREOF,I,PHYLLIS B.FEINBERG,have set my hand and
seal this �._� �`-� day of �����(�� ,2007.
! Gw � � - � �
� , i
Phyllis - .Feinberg �
SIGNED, SEALED,PUBLISHED and DECLARED by the above-named
Testa.tor,PHYLLIS B. FEINBERG, as and for her Last Will and Testament in the
presence of us,who at her request and in her presence and in the presence of each other,
have hereunto subscribed our names as witnesses.
� �
,ti� �
�- �� �u_.��c��a�
� Name Name
��9iz✓�ES �..��czv�-e �/�11�Q ��t�r� SsZ.
P�rz.�-� �9�� ��or ��� a�z�r v2 � �s� �s�-�Z
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Address Address
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Address
Page 5 of 6
COMMONWEALTH OF PENNSYLVLANIA
COUNTY OF ALLEGENY
WE, PHYLLIS B. FEIl�TBERG and ���t Y�-C.S �v�c r��e ,
- /[, c�l ��l��lf and ,����r�Q� �I/�[rey� ,the Testa.tor and
, -
(
witnesses respectively,whose names are signed to the attached or foregoing instrument,
being first duly sworn, do hereby declare to the undersigned authority that the Testator
signed and executed the instrument as her Last Will and Testament and that she signed
said instnunent willingly, and that she executed it as her free and voluntary act for the
purposes therein expressed,and that the witnesses, in the presence and hearing of the
Testator, signed the Will as witnesses and that to the best of their knowledge the Testator
was at that time eighteen(18)years of age or older, of sound mi.nd, and under no
constraint or undue influence.
���,��; �� �.�� ��
Phyllis�,�. Feinberg ��
, �,�. �✓ .>�r� � .
Witness `
�
, �
� � �/� ,� � . �
Wi e `
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Witness
SUBSCRIBED, SWORN TO and ACKNOWLEDGED before me, by Phyllis B.
� � r �' �" � '�
Feinberg, and by ! I��°� � l��"� �i� .i :�� \".:�.� , �(t�l;r�1.�, c�`c.�i��.l.�..�G and
� . , ')
, ��.,�-�i� ��/(;�i_ =)�r �r; �tr:�.�;_, witnesses,this .��day of �' (j«.�i (� ,2007.
NOTARtA1 SE1kt � � �����%I�? . :�r? �"/t/,'�.1,�17 Q.�
DE8€�A LEE Sl�t�lAR$5E Notary Public � �
Nofiaty Publlc
C�1'��F HARRlSBURG, DAUPHtN CpUp1�7 �
��1�1T]E�317�I�r 28, 2t)09 �
`--j'�c� ?i�,�c-c�-�
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Page 6 of 6
PZMEn)0<y
oa' I' II eN OMB Approval No.2502-0265
i
��I��II��I*�� a. Settlement Statement (HUD-1)
Q
9gAY OEVE O
i 1
1.�FHA 2.❑RHS 3.❑X Conv.Unins. 6. File Number 7. Loan Number 8. Mortgage Insurance Case Number
4.❑VA S.�Conv.Ins. 13-260 212044
C.NOT'E:This form is fumished to give you a statement of actual settlement costs. Amounts paid to and by the settlement agent are shown.
Items mazked"(p.o.c.)"were paid outside the closing;they are shown here for infortnational purposes and are not included in the totals.
D.NAME OF BORROWER: Amy L.Isaac
ADDRESS OF BORROWER: 102 Stratford Court,New Stanton,PA 15672
E.NAME OF SELLER: David S.Feinberg,Executor of the Estate of Phyllis B.Feinberg,deceased
ADDRESS OF SELLER: 2300 Greensburg Pike,Pittsburgh,PA 15221
F.NAME OF LENDER: Union National Mortgage Co.
ADDRESS OF LENDER: 8241 Dow Circle West,Strongsville,OH 44136
G.PROPERTY 2300 Greensbwg Pike
LOCATION: Pittsburgh,PA 15221
H.SETTLEMENT AGENT: CAIN,ACKERMAN&McCORMICK,P.C.
PH#(412)281-8541 710 FIFTH AVENUE,SUITE 3000,PITTSBURGH,PA 15219-3018
PLACE OF SETTLEMENT: Neighborhood Realty Services-1028 S.Braddock Avenue,Pittsburgh,PA 15218
1
� �
�»�r��,�..� , „ �.,,... .. , ,.,
100:GFose�:Amonn• uNfrom�Borr��er�P:. �:'�� - �� �400.Gross Amodnt D e�o Seller� � � � �
l O1.Contract sales rice 106 000.00 401. ontract sales rice 106 000.00
102.Personal ro e 402.Personal ro e
1 3.Settlement char es to borrower line 14 8 432.73 403.
104. 404.
105. 405.
Ad'ustments tor items aid b seller in advance Ad'ustments for items aid b seller in advance
106.Ci town taxes 4/ 5/2013 to 12/31/2013 262.22 406.Ci /t wn taxes 4/15/2013 to 12/31/2013 262.22
10 .Coun taxes 4/15/2013 to 12/31/2013 233.78 407.Coun taxes 4/15/2013 to]2/31/2013 233.78
108.Assessments to 408.Assessments to
109.School Taxes 4/15/2013 to 6/30/2013 346.40 409.School Taxes 4/15/2013 to 6/30/2013 346.40
110. t 410. to
111. to 411. to
112. to 412. to
120.Gross Amount Due from Borrower 115,275.13 420.Gross Amount Due To Sellcr 106,842.40
` �r>°� �**��...�.s n�. _.�,.�r, ,. .-.>,...
200:Amouufs Pa�d,by�or.,ip.Behalf of,,Borrower c. �s .. $OO.Reductions ln Amount Duo to Seller� �
201.De osit or eamest mone 1 0 0.00 SO1.Excess de osit see instructions
202.Princi al amount of new loan s 5 400.0 502. ettlement char es to seller line 1400 15 782.84
203.Existin loans takensub'ectto 503.Existin loans takensub'ectto
204: 504.Pa offoffirstmoR a eloan
205. SOS.Pa offofsecondmort a eloan
206. 506.
207. losin re it 2 25 .0 507. I in redit 2 259.00
208. 508. ount of De osit retained r e 1 .00
209. 509.
209a 509a
209b 5096
Adjustments fqr rtems�np'a�d 6y seller , � Adjustmenfs for itcros�unpaid by seller ' � � �
210.Ci /town taxes to S 10.Cit /town taxes to
211.Coun ta�ces to S11.Coun taxes to
212.Assessments to 512.Assessments to
213. to 513. to
214. to 514. to
215. to 515. to
216. t 516. t
217. 517. to
218. 518. to
219. to 519. to
220.Tota1 Amounts Paid 98 659.00 520.Tota1 Reductions in 19,041.84
by or in Behalf of Borrower ' Amount Due Seller
300:Cash`ah ettl en Srom/toB`o"'owe�z��,��: 600.Casli At Settl'ement to/from Scller
301.Gross amount due from borrower line 120 115 275.13 601.Gross amount due to seller line 420 106 842.40
302.Less amounts aid b /for borrower line 220 98 659.00 602.Less reductions in amount due seller line 520 19 041.84
303.Cash X❑From ❑To Borrower 16,616.13 603.Cash X�To ❑From Seller 87,800.56
Previws edi[ions aze obsolete Page 1 of 3 mz009 Display Systems,Ina(863)763-5555-I,aser Generated gj)p_�
U.S.DEPAR'CMENT OF HOUSING AND URBAN DEVELOPMENT
SETTLEMENT STATEMENT PAGE 2
700. t B e ee .0 �Paid F`rom.��; �PaidFrom;`
Division of Commi i n line 7 a foll s• Bo�rower's Seller's.
' � ;-Funds At �- �Fuiids At"'�.��
702. 3 330.00 to udential Preferred Real Se�tlement� � Settlement
703. Commissi n aid at Settlement •]0 0.00 195.00 5 510.00
704. to
SOO..�Item`s;P.a"ab1e�I`d;Counection�With>Loan" °��c��r�„w�:. _..., ,': ..,€,.,.�,'. , , ;°» �:., '
801. u r' ' ch e $ (from GFE#1)
gpZ, Your credit or char e oints for the s ecific interest rate chosen $ 591.48 from GFE#2
Your ad'usted ori ' ation char es t (from GFE kA) 1 55
to from GFE#3 325 00
to (from GFE#3) 17.25
to (fram GFE#3)
t (from GFE#3) 12.00
to
to
0
�900. IteQis��Re'ui�ed�B� �Lendei�I'o.iBe�Paid:la�Advance_� .-„ �_._�:,�,._�,.�-_
901. Dait interest char es from to /da from GFE#]0) 156.82
902. M rt a e Insurance Premium for months to uNma c��ry (&o�GFE#3) I 15434
903. Homeowner' Insurance for ear 10 Nationwide (from GFE#11) 1 017.37
904. ear to
1000�°Reserve"s�De osite"d�Witfi�L�end"er���r?�,��-.. �- .� , ' ' _
y... ,,< �.�;�;<.�., .a �,�_ , �
1001. iti l e sit for our escr w acc unt (&om GFE#9) 1 052.52
1002.Homeowner' insurance S 4
10 3. ort a einsurance
1004.Pro e t S
1005.Annual assessme�ts S
1006. S
1007. S 4
1008. $
1009. -$ 695.40
110.O�Title�C�fiarm:.,r, ;w, �����*'���> � t,:-:: �`�==�v�=:���., 'r,°.. . ,. ,, ,
Title services and lender's title insurance K from GFE#4 q2 , p
11 2. $
1� . (from GFE#5) 52.00
1104. g
1105.Lender's title li limit
1106.Owner' title olic limit
1107.A ent's ortion of the total title insurance remium $
1108.U�derwriter's ortion of the total title insurance remium S
1109. to �2z5.00
1 I IO.Electronic Document Retrieval to Cain Ackerman&McCormick PC $50.00
1111.Ex ress Deliver L,oan Pk . to $15.50
1112.N t to ain k an&McCormick P 830.00
1113.Additional Title Search to ]0 0
1260:�Gove nmen ; e�o�r`dm""�and�Traii'sfer�'C�'fiar"`es- ' °� � ` °<` "` .
, >>�t gfz.0�,. . . .
1201.Govemment recordin chaz es from GFE#7 30 .00
1202.
1203.Transfer taxes ( om GFE#8) 1 060. 1 060.00
1204. '
1205.
1206. to
1207. to
1300.Addifional�Seftlemerit�,Cbar es "`" �. ` " "` '
��. �.
1301. (from GFE�k6)
1302. to $
1303. to $ 1 .00
1304. to 20.00
1305. tp 175.00
1306. 32g�
1307. to 368.I 2
1308.�zo�as�iT.�ar«v.��t.« t 1 53
1309.�F�"w,us��s�uQmP.�ev� oWilkin J in WaterAuth ' 4 0
Additional Ex enses **See Attached Addendum** 7,675.00
�� ' ' ' 8,432.73 15,782.84
CERTIFICATION DATE: 4/15l2013
I have cazefully reviewed the HiJD-1 Settlement Statement and to the best of my knowledge and belief,it is a true and accurate statement of all receipts and
disbursements made on my account or by me in this transaction. I further certify that I have received a`copy of the HUD-1 Settlement Statement.
David�einber ,b) utor of th�Esta[e of Phyllis B.
/ ; �
� { � Borrower B .2`�
AmyL.Isaac ' � Sellei
��
`'v
Borrower BY Seller
The HiJD-1 Settlement Statement which I nve prepazed is a true d accurate account o�th' uansaction.I have caused the funds to be disbursed in accord-
ance with this statement. IN,ACKERMAN&McC ICK,P.C.
Se ment Agent 4/15/2013 Date
WARNING:It is a crime to knowingly make false stateme a es on this or any other similar form. Penalties upon conviction can include a
fine and imprisonment.For details see:Title 18 U.S.Code Section]001 and Se n 1010. Page 2 of 3 13-260
11 1
BiJYER: SETTLEMENT DATE:04/15/13
Amy L.Isaac
SELLER: FILE NUMBER: 13-260
David S.Feinberg,Executor of the Estate of Phyllis B.Feinberg,deceased
PROPERTY ADDRESS:
2300 Greensbwg Pike
Pittsburgh,PA 15221
This addendum is attached to a HUD-1 Settlement Statement executed by the aforementioned parties,
and is attached to said HUD-1 Statement for the purpose of itemizing expenses on Page 2 thereof as:
�
Line# DESCRIPTION PAYEE BUYER SELLER
1310 Home WarranTy American Home Shield $ 520.00
1311 Inheritance Tax Escrow Cain,Ackerman&McCormick,Trustee
$ 7,155.00
� 1 II • � $ .00 $ 7,675.00
� ..a n
Compai�ison.of Good�"aitti Es6mete{GFE)and�HUD-1�Charges �� � �� Good Faith Estunafe � HUD-1���- ���
. _ 1., ,
Charges That Cannot Inerease HUL3-1 Line Nnmber
__. .....
Our origination charge #801 1 OOS.45 965.45
Your credit or charge{points)for the specific interest rate ahosen #$42 591.4& 591.48
Your�djusted origination chatges #$03 1 596.93 1 556.93
Transfertaxes #1203 1 Q60.00 1 460.00
��.�. ._ �������, � _ � �
Char e�'Th�t; � ; aw annpt Iper,eas��ore,Ttian 10°!o„Y ` ` °
��.,K `"� � . �� Good Faith EsCimate HUA-1
�.�.�. �_,.sr , :>
Government recording chazges #1201 00.04 _._.. _, 30d.04
Tiee services and Iender's vtle insuranca # I Ot _ I 453.00 1 423.
Owner's tiUe insurance #]]03 ,00 52.00
A raisa]fee # p4 25.pp 325.06
Creditra ort #$OS 25.00 17.25
Flood certification #$p7 12.04 12.00
Mort a eInsurancePremiumfor # 02 _. I 306.98 1 754.34
' t 3 421,_9& 3,284A9
. . t ' I� (137.89) °r -4A295°/
Gharg�s;�'hat,�an Gh�o��„��S :. = t y '"
Gaod Faith Estimafe AUll-1
Initial deposit far yaur escrow account #1001 3 016.00 1 052.52
Daily interest chazges #901 $ 9.8014 /day ��(>.g2 ]56.82
Hameawner's insurance #903 600.00 1,0 i 7.37
Loan Terms
Yow Initial loan amount is $ 95 400.�Q
Your Loan term is 30.00 Years
Your initiat interest rate is 3.7$ °lo
Your initiaC montfily amount owed for principal,interest,and $ 441.81 �ncludes
any mortgage insurance is �principa!
�tnterest
❑Mortgage Tnsurance
Can your interest xato rise? �]No. ❑Yes,it can rise to a ma�imum of f.The first change wit3 be
on and can change again every after
.Every change date,your interest rate ean inerease or decrease
by °lo.6ver the lifa af the toan,your interest rate is guaranteed tn never be
lowar than %or higher rhan °/a.
Even if you make payments on time,can your loan balance rise? �No. ❑Yes,it can rise to a mzximum of$
Even if you make paytnenfs on ti[ne,can your monTh]y �No. ❑Yes,the first increase oan be on and the monthly amount
amount owed for principa(,interest,and mortgage insurance rise7 owed can risa to$
The maeimum it can ever rsse ta is$
Dces your loan have a prepayment peualry7 �No. ❑Yes,your manimum prepayment penalty is$
Does yow loan have a balloon payment? �Q, ❑y��yQU have a batloon payment of$ due in
yeazs on
Total monthly amount owed including escrow account payments ❑ypu do nat have a mpnthly escrow payment for items,such as property
ta�ces and homeowner's insurance.You must pay thesa items directly yourself.
�Xou have an additional monthly escrow payment of$ 350.86
that resutts in a totat initial monthiy amount owed of$ 792,£7 This inciudes
principal,interest,any martgage insarance and eny items ehecked below:
�Property taxes �Homeowner's insurance
�Plood insuranee �Lacal Ta;tes
�School Taaces ❑
1Vote:If yau have any questians about the Settlement Charges and Loan Terms fisted an ttsis form,please contact yaur lender.
Fiie:13-260
Previous edilions aze absolete Page 3 of 3 �2009 Display Systems,Inc.(863)763•SS55-Laser Generated
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SEYMOUR A.SIKOV SUITE 1400,LAwYERS BUILDING
MURRAY S.LOVE 4ze FORBES AvENUE TELEPHONE 412 261-4202
1928-1978 PI'rrSBURGH PENNSnv.uvu 15219-1684 FACSIMILE 412 261-1455
CAROL SIKOV GROSS' website:www si�COVan�ovaCOm IN REPLY PLEASE REFER TO FILE NO.
September 16, 2013
SE13-149/CSG
Register of Wills of Cumberland County
�
ourthouse Square, Room 102 � ,
Carlisle, PA 17013 �~ � �
�� ....
_ _.
e:z- -
RE: Estate of Phyllis B. Feinberg, Deceased �f 9 '
r-� � _E
Date of Death: March 5, 2013 �.-j
':an 4. ..,.
File No. 21-13-0337 � .
,:-, ::. _ -
Dear Sir or Madam: °-� �-: ' `�' ,
� Y �_
Enclosed please find the following documents to be filed with yo�ri- office: �°�> ..� �
...� _.,�
1. Two (2) originals and one (1) photocopy of the Pennsylvania lnheritance
Tax Return.
2. Two (2) originals and one (1) photocopy of the Inventory.
3. A check made payable to the "Register of Wills" in the amount of $225.00
for payment of the Inventory filing fee.
Please return the date-stamped photocopies of the Inheritance Tax Return, Inventory
and check to me in the enclosed envelope provided for your convenience.
If you have any questions, please do not hesitate to contact me. Thank you for your
assistance in this matter.
Very truly yours,
SIKOV AND LOVE, P.A.
r
BY: L-.-�'L�����'�-�
Carol Sikov Gross, CELA
CSG/smb
Enclosures
cc: David S. Feinberg, Executor
S:�CSG\ESTATES�FEINBERG, PHYLLIS B\Cumberland County LTR1.doc
*Cenified Elder I,awAttorney by the National Elder I.aw Foundation