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IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHAN'S COURT DIVISION
In re: Estate of }
GLENDA S. LIEBRUM, deceased, } No. 21-12-0428
late of North Middleton Township }
FAMILY SETTLEMENT AGREEMENT
THIS AGREEMENT is made the 31 day of J CA 1 2013, by and between
APRYL L. LIEBRUM, of 506 Belle Ave., Boalsburg, PA 16828; RORY S. LIEBRUM, of 423 East
Lisburn Rd., Mechanicsburg, PA 17055; ZANE LIEBRUM, of 2243 Ham Blvd., Clearwater, FL
33764; DENVER LIEBRUM, of 2070 S. Druid Circle, Clearwater, FL 33764; AUSTIN LIEBRUM,
of 1208 Montecello Ave. N.E., Washington, DC 20002; CONNOR LIEBRUM, of 3408 Montgomery
St, Apt B, Savannah, GA 31405; and APRYL L. LIEBRUM, Executor of the ESTATE OF
GLENDA S. LIEBRUM, intending to be legally bound, the parties hereby agree as follows:
1. The parties are the Heirs of Glenda S. Liebrum, and the Executor of the Estate
of Glenda S. Liebrum. Glenda S. Liebrum died on April 5, 2012, survived by the beneficiaries
listed on Schedule J of the Inheritance Tax Return, attached hereto and marked as Exhibit "A."
2. The parties agree that the Will of Glenda S. Liebrum provided that her estate,
after payment of the estate debts, expenses and taxes, was to be divided as follows:
Apryl L. Liebrum - 45 percent w
rn
Rory S. Liebrum - 35 percent ° c;
Zane Liebrum - 5 percent rn z c> � C/) ^'
Denver Liebrum - 5 percent ,
Austin Liebrum - 5 percent
Connor Liebrum - 5 percent
r
y C D Cn -q
1
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4. A formal account of the estate has not been completed. An Informal Account is
attached hereto and marked Exhibit "B." No formal accounting is required and the Informal
Account is accepted as if it had been presented to and approved by the Court.
5. A Pennsylvania Inheritance Tax Return was filed and the tax due was paid. The
Inheritance Tax Return is attached as Exhibit "A."
6. The parties desire to settle the estate by agreement.
7. The parties agree that the remainder be divided as set forth in paragraph #2
above. The parties hereby release each other from any further and future liabilities with
regard to the past and proposed distributions and agree:
a. to refund to the Executor any portion of any distribution to any party
which the party is not properly entitled;
b. to the extent of any distribution to indemnify the Executor for any claim
made against the Executor;
c. to reimburse the Executor all expenses, costs and legal fees in
connection with such claim;
d. to declare that this instrument shall be legally binding upon each party,
his or her personal representative, successors and assigns.
IN WITNESS WHEREOF, we have hereunto set our hands and seals the day and year first
above written.
APRYL L. LIEBRUM
RORY S. LIEBRUM
2
4. A formal account of the estate has not been completed. An Informal Account is
attached hereto and marked Exhibit "B." No formal accounting is required and the Informal
Account is accepted as if it had been presented to and approved by the Court.
5. ; A Pennsylvania Inheritance Tax Return was filed and the tax due was paid. The
Inheritance Tax Return is attached as Exhibit "A."
6. The parties desire to settle the estate by agreement.
7. The parties agree that the remainder be divided as set forth in paragraph #2
above. The parties hereby release each other from any further and future liabilities with
regard to the past and proposed distributions and agree:
a. to refund to the Executor any portion of any distribution to any party
which the party is not properly entitled;
b. to the extent of any distribution to indemnify the Executor for any claim
made against the Executor;
c. to reimburse the Executor all expenses, costs and legal fees in
connection with such claim;
d. to declare that this instrument shall be legally binding upon each party,
his or her personal representative, successors and.assigns.
IN WITNESS WHEREOF, we have hereunto set our hands and seals the day and year first
above written.
��
APRYL.L. LIEBRUM
RORY S. LIEBRUM
2
`ZAN EBRUM
DENVER LIEBRUM
AUSTIN LIEBRUM
CONNOR LIEBRUM
ESTATE OF GLENDA S. LIEBRUM
By:
APR L.'LIEBRUM, Executor
3
ZA LIEBRUM
NVER LIEBRUM
AUSTIN LIEBRUM
CONNOR LIEBRUM
ESTATE OF GLENDA S. LIEBRUM
BY:
APR L.'LIEBRUM, Executor
3
ZANE LIEBRUM
DENVER LIEBRUM
AUSTIN LIEBRUM
CONNOR LIEBRUM.
ESTATE OF GLENDA S. LIEBRUM
By: c%
APR L.'LIEBRUM, Executor
3
ZANE.LIEBRUM
DENVER LIEBRUM
AUSTIN LIEBR
CONNOR LIEBRUM
ESTATE OF GLENDA S. LIEBRUM
By:
APRYL L. IEBRUM; Executor
3
ZANE LIEBRUM
DENVER LIEBRUM
AUSTIN LIEBRUM
CONNOR LIEBRUM
ESTATE OF GLENDA S. LIEBRUM
By:
APRYL L. IEBRUM, Executor
3
REVr-1500 Ex(n1-10) ;
1505610143
`'�' ' OFFICIAL USE Oki;
PA Department of Revenue pennsylvania County Code Year Fde N Ad r
Bureau of Individual Taxes ONNORTMENTOF REVENUE y
Po 80X.280601 INHERITANCE TAX RETURN 2 .1 l 2 0 0
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth 4
210 26 .5699 .04 05 2012 01 25 .1936
Decedent's Last Name Suffix Decedent's First Name MI
LIEBRUM GLENDA S
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE.
REGISTER OF WILLS
FILL IN APPROPRIATE,OVALS BELOW
® 1. Original Return [] 2. Supplemental Return ❑ 3. Remainder Return(date of death
prior to 12-13-82)
❑ 4. Limited Estate ❑ 4a. Future ro
Interest Compmise ❑ 5. Federal Estate Tax Return Required
(data of death after 12-12-82)
®
6, Decedent Died Testate ❑ 7, Decedent maintained a Living Trust 8_ Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
❑ 9. Litigation Proceeds Received ❑ 10. Spousal i2sl ei r a 1(datteSof death ❑ 11.Election to tax under Sec.9113(A)
(Attach Son.O)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
FREDRICK FARBER 814 238 0760
REGISTER OF WILLS USE ONLY
First line of address - -
110 REGENT COURT SUITE
Second line of address
DATE FILED
City or Post Office State ZIP Code
STATE COLLEGE PA 16801
Corespondent's e-mail address: ffarber @ffarber.com
Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief,
it is true,correct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURR OF PERSON R€SPON BLE FUR FILING RETURN DATE
� / Apryl L. Liebrum 11 -3a- I 'L
AUDR f
506 Belle Ave, Boalsburg, PA 16827
SIGNATURE ER OT ER THAN REPRESENTATIVE DAT
Fredrick Farber
ADDRESS
110 Regent Court, Suite 202, State College, PA 16801
Side 1
L 15D5610143 EXHIBIT A 1505610143
1505610243
REV-1500 EX
Decedent's Social Security Number
Da�edenrsNaMe. L IEBRUM, GLENDA S 2 10 2 6 5 6 9 9
RECAPITULATION
149 , 58"7 . 11
1. Real Estate(Schedule A).......................................................................................... 1.
2. Stocks and Bonds(Schedule B)............................................................................... 2.
3. Closely Held Corporation, Partnership or SOle-Proprietorship(Schedule C).......... 3.
4. Mortgages&Notes Receivable(Schedule D).......................................................... 4.
31 , 794 . 50
5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)................ 5.
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............. 6. 5 , 0 0.0 5 0
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property 2 6 5 , 7 0 6 2 4
(Schedule G) ❑ Separate Billing Requested............. 7,
8, Total Gross Assets(total Lines 1-7)..........................................._.......................... B. 452. , 0 8 8 35
27 , 846 . 71.
9.. Funeral Expenses&Administrative Costs(Schedule H)......................................... 9.
10. Debts of Decedent,Mortgage Liabilities,&Liens(Schedule I)................................ 10.
11. Total Deductions(total Lines 9&.10)..................................................... 27 84 6 . 7 1
12. Net Value of Estate(Line 8 minus Line 11)
424 , 241_ 64
............................................................. 12.
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. 424 241 64
TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec. 9116
(a)(1.2)X .00 15.
16. Amount of Line 14 taxable 4 2 4 2.4 2_6 4 16, 1.9 , 09 0 . 87
at lineal rate X .045
17. Amount of Line 14 taxable
at sibling rate X .12
7.
18. Amount of Line 14 taxable
at collateral rate X .15 18.
19. Tax Due...................... ........................................................................................ 19. 19 0 9 0 . 87
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ❑
Side 2
1505610243 1505610243
REV-1500 EX Page 3 File Number 21 - 12 - 00428
Decedent's Complete Address:
DECEDENT'S NAM
Liebrum, Glenda S
STREET ADDRESS
671 Easy Road
CITY STATE ZIP
Carlisle PA 17015
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) '19,090.87
.2. Credits/Payments
A. Prior Payments 8,000.00
B. Discount 421.05
Total Credits(A + B) (2) 8,421.05
3. Interest (3) 0.00
4. If Line 2 is greater than Line 1 +Line 3, enter the.difference. This is the OVERPAYMENT. (4)
Check box on-Page 211ne 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) 10,6 E9.8.2.
Make Check Payable to: REGISTER OF WILLS, AGENT.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred;...................... ........................................................... El x
b. retain the right to designate who shall use the property transferred.or its income;.................................... xx
c. retain a reversionary interest;or.................................................................................................................. x
d. receive the promise for life of either payments,benefits or care?........................................:..................... x
2. If death occurred after December 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?......... ❑x ❑
4. Did decedent own an Individual Retirement Account,annuity,or other non-probate property which
contains a beneficiary designation?......................................:............................................................................... ❑x ❑
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 surviving
spouse is 3 percent(72 P.S. §9116(a)(1.1)()).
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)(i)]. 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 oryounger at death to or 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 decedent's lineal beneficiaries is 4.5 percent,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 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 f y bloor]or a"Pfmn.
SCHEDULE A
.CWMONWfF OF PENNSYLVPNIA REAL ESTATE
INXERITMCETAX AE AN
RESICENTOECEOENT
FILE NUMBER
ESTATE OF Liebrum, Glenda S 21 - 12 - 00428
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price
at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having
reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on
schedule F.
Attach a copy of the settlement sheet if the property has been sold.
Include a copy of the deed showing decedent's interest if owned as tenant in common.
ITEM DESCRIPTION VALUE AT DATE OF
NUMBER DEATH
1 671 Easy Road, Carlisle, PA 17015 149,587.11
TOTAL (Also enter on Line 1, Recapitulation) 149,587:11
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
COMMDNWEX DFRENNSVLVANIA PERSONAL PROPERTY
INHESMANCE TM iiETURN
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF Liebrum, Glenda S 21 - 12 - 00428
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 DESCRIPTION VALUE AT DATE OF
NUMBER DEATH
1 Automobile 1,800.00
2 Jewelry 180.00
3 Soveriegn Checking Account 29,351.00
4 Tax rebate 300.00
5 Insurance refunds 142.00
6 Comcast rebate 21.50
TOTAL (Also enter on line 5; Recapitulation) 31,794.50
SCHEDULEF
COMMONWEALTH
RITANC TAX RETURN JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT I
ESTATE OF NUMBER
Liebrum, Glenda S FILE.
21 - 12 - 00428
If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G.
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
Apryl L. Liebrum 506 Belle Ave. Daughter
A Boalsburg, PA 16828
JOINTLY OWNED PROPERTY:
LETTER DATE DEFSCRIPTION pF PRO ERTY %OF DATE Or DEATH
ITEM Include name of fiinanclal Institution an bank account numbe DATE OF DEATH DECD'S VALUE of
NUMBER FOR JOINT MADE 0n similar identifying number.Attach deed for jointly-held real VALUE OF ASSET DECEDENT'S INTEREST
TENANT JOINT- estate. INTEREST
1 A 2010 First National Bank Account 10,001.00 50% 5,000.50
i
TOTAL(Also enter online 6, Recapitulation) 51000.50
COMMONWEALTH OF PENNSYLVANIA SCHEDULE G
INHERITANCE TAX RETURN - INTER—VIVOS TRANSFERS &
RESIDENT DECEDENT MISC. NON-PROBATE PROPERTY
ESTATE OF Liebrum, Glenda S FILE NUMBER
21 - 12 - 00428
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF EXCLUSION TAXABLE VALUE
Include the name of the transferee,their relationship to decedent VALUE OF ASSET DECD'S IF APPLICAELE)
NUMBER and the date of transfer. Attach a copy of the deed for reel estate. INTEREST
1 Jackson National Life Insurance Annuity 159,165.38 100% 159,165.38
2 AXA Equitable IRA 106,540.86 100% I 106,540.86
I
i
I
TOTAL(Also.enter on line:7, Recapitulation) I 265,706:24:
SCHEDULEH
COMMONWE4lH OF PENNSYLVPNIA FrUNERcA'{L B(PEN/S�/E�S�}&
IWERITPNCE TAX RENRN ADMINISTRATIVE rV1�E WJ I S
RLIT.X.T T. ERR=
FILE NUMBER
ESTATE OF Liebrum, Glenda S 21 - 12 - 00428
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT
A. 1 Reimbursed to Rory Liebrum 1,364.50
B. ADMINISTRATIVE:COSTS:
1, Personal Representative's Commissions
Name of Personal Representative(s)
Apryl L. Liebrum 11,901.00
Street Address 506 Belle Ave
City Boalsburg State PA Zip 16827
Year(s) Commission paid 2012
z. Attorneys Fees Fredrick Farber 11,901.00
3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation)
Claimant
Street.Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees Advertise 222.06
Costs - estimated 600.00
5. Accountant's Fees
5. Tax Return Preparer's Fees
7. Other Administrative Costs
1 Reimbursed to Apryl Liebrum 818.15
TOTAL(Also enter on line 9, Recapitulation) 27,846.71
C Schedule H o
COMMONWEALTH'OF PENNSYLVANIA Funeral «
INHERITANCE TAX RETURN AdministrativeUstscontinued
RESIDENT pECEDENT
.ESTATE OF Liebrum, Glenda S FILE NUMBER
21 - 12 - 00428
2 PP&.L Electric 240.00
.3 Black's Electric 800.00
Page 2 of Schedule H
REV-1513 EX-(11-08)
SCHEDULEJ
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Liebrum, Glenda S FILE NUMBER
21 - 12 - 00428
RELATIONSHIP TO SHARE OF ESTATE AMOUNT-OF ESTATE
NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$)
RECEIVING PROPERTY Do Not fist Tmstee(s)
I, TAXABLE DISTRIBUTIONS[include outright spousal
distributions, and transfers
under Sec. 9116(a)(1.2)1
1 Apryl L. Liebrum Daughter 45 Percent
506 Belle Ave
Boalsburg, PA 16826
2 Rory S. Liebrum Son 35 Percent
423 East Lisburn Rd
Mechanicsburg, PA 17055
3 Zane-Liebrum Grandson 5 Percent
2243 Harn Blvd
Clearwater, FL33764
Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet, as appropriate.
NON-TAXABLE DISTRIBUTIONS:
A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER: 0.00
I
REV-1513 EXw IN.08)
SCHEDULEJ
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Liebrum, Glenda S
• 21 - 12-00428
RELATIONSHIP TO SHARE OF ESTATE AMOUNTOF ESTATE
NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$)
RECEIVING PROPERTY DO Not list Trustee(e)
I TAXABLE DISTRIBUTIONS Qnclude outright spousal _
distributions, and transfers
under Sec.9116(a)(1.2)]
1 Apryl L. Liebrum Daughter 45 Percent
506 Belle Ave
Boalsburg, PA 16826
2 Rory S. Liebrum Soh 35 Percent
423 East Lisburn Rd
Mechanicsburg, PA 17055
3 Zane-Liebrum Grandson 5 Percent
2243 Harn Blvd.
Clearwater, FL33764-
Enter dollar amounts for distributions shown above on lines.15 through 18 on Rev 1500 cover sheet, as appropriate.
II. NON-TAXABLE DISTRIBUTIONS:
A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS N07TAKEN
B.CHARITABLE AND GOVERN MENTAL.DISTRIBUTIONS
TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00
REV-1513 EX,(S-001
SCtHEEDULE J
COMMONWEALTH OF PENNSYLVANIA - BENEFICIARIES continued
INHERITANCE TAX RETURN G
RESIDENT DECEDENT
ESTATE OF Liebrum, Glenda S FILE NUMBER
21 - 12 -00428
RELATIONSHIP TO SHARE OF ESTATE. AMOUNT OF ESTATE
NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$)
RECEIVING PROPERTY 00 Not Lust Trustee(sl
I TAXABLE DISTRIBUTIONS(include outright spousal
distributions, and transfers
under Sec.9116(a)(1.2)]' -
4 Denver Liebrum Grandson 5 Percent
2070 S. Druid Circle
Clearwater, FL 33764
5 Austin Liebrum Grandson 5 Percent
130 Schreck Alley
Lemont, PA 16853
6 Connor Liebrum Grandson 5 Percent
130 Schreck Alley
Lemont, PA 16853
7
Page 2 of Schedule J
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