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Ther Agreement entered into ther 15`h day of March, 2013, by and betwem, cn o
Brenda S. Boyer in her capacity as Executrix under the will dated July 17, 1987, of Janice
I. Sheeley, a/k/a Janice I. Boyer, Deceased, and Brenda S. Boyer and Barbara J. Boyer,
residuary legatees of the estate. For purposes of ther agreement, when Brenda S. Boyer is
referred to in her fiduciary capacity, the term "Executrix" will be used and, when she is
referred to in her individual capacities, she will be referred to by her first and last names.
BACKGROUND
1. Janice I. Sheeley, formerly Janice I. Boyer ("Decedent") died on August 16,
2009, a resident of 25 Bentley Place Carlisle Borough, Cumberland County, PA, leaving
a will dated July 17, 1987.
2. Decedent's will was admitted to probate by the Register of Wills of
Cumberland County on September 3, 2009, and letters testamentary were issued to
Brenda S. Boyer as Executrix.
3. In her will, Decedent named her daughters, Brenda S. Boyer, and Barbara J.
Boyer, as sole beneficiaries of her estate, thus the residuary legatees.
4. The Executrix advertised the grant of letters Testamentary, prepared and filed
an Inventory of Decedent's property and prepared and filed a Pennsylvania Inheritance
Tax Return and federal and state income tax returns and paid the appropriate taxes
thereon.
5. The Executrix has paid all the general legatees and all the taxes, debts and
expenses of the estate known to them, and they have no knowledge of any unpaid claims,
absolute or contingent, which may be asserted against the estate nor do they have any
reason to believe there are any such claims.
6. The Executrix has distributed the net assets of the estate to Brenda S. Boyer,
and Barabara J. Boyer the residuary legatees named in the will.
7. A statement reflecting all estate receipts, disbursements and distributions are
annexed here to as Exhibit A.
8. The Executrix, Brenda S. Boyer and Barbara J. Boyer all desire that their
Family Agreement make unnecessary the filing an accounting in the Orphans' Court
Division of the Court of Common Pleas of Cumberland County.
NOW THEREFORE, intending to be legally bound, the parties do hereby:
1. Waive the filing of an account of the administration of the estate in any court;
2. Declare that the undersigned have each examined the attached informal
account (and statement/schedule of distribution) of the Executrix; finds it to be true and
correct in all particulars; accept and approve it with the same force and effect as if it had
been prepared and filed with, audited, adjudicated and confirmed absolutely by a court of
competent jurisdiction; and as if the balance of principal and income had been awarded
by the Court in accordance with the statement/schedule of distribution;
3. Warrant that the beneficiaries named in the informal account and
statement/schedule of distribution are the sole remaining parties in interest in the estate
and entitled to receive the entire distribution thereof in accordance with the informal
account and Statement/Schedule of Distribution;
4. Warrant that the undersigned know of no outstanding and unsatisfied claims
against the estate;
5. Approve the distribution of the balance of principal and income shown in the
informal account and statement/schedule of distribution to the persons set forth therein;
6. Absolutely and irrevocably release and discharge the Executrix, and her heirs,
personal representatives, successors and assigns of and from any and all actions,
liabilities, claims and demands relating in any way to her administration of the estate and
distribution in accordance with the informal account and statement/schedule of
distribution and without a court accounting and adjudication;
7. Agree to refund to the Executrix any amount of the undersigned's distribution
which exceeds the amount to which the undersigned are entitled as the Executrix shall
determine;
8. Agree to indemnify and hold harmless, the Executrix, and her heirs, personal
representatives, successors and assigns, from and against any claims, liabilities, loss or
expense (including costs and counsel fees) arising from any cause whatsoever, which the
Executrix may incur as a result of the administration of the estate and its distribution in
accordance with ther agreement including, but not limited to, any liability for any federal
estate taxes, Pennsylvania Inheritance tax or any other death taxes, and any federal or
Pennsylvania income taxes, and Pennsylvania personal property taxes, together with any
interest and costs incidental thereto, relating in any way to the estate and also including,
but not limited to, any assets received or payments or distributions made by reason of any
negligence or mistake of law or fact.
9. Brenda S. Boyer, individually and as Executrix, waives any right of
reimbursement for any loans made to the Estate from the Estate or any of its
beneficiaries.
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IN WITNESS WHEREOF the parties set their respective hands and seals the first day
K writte above.
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ness Brenda S. Boyer (Benefit ry)
f0te1)0Ajh ( I M,
4ness arbara J. Boye (Ben fici ry)
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Brenda S. Boyer(Executrix
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INFORMAL ACCOUNTING
ESTATE OF JANICE I. SHEELEY
RECEIPTS OF PRINCIPAL
Fiduciary
Acquisition Value
Cash or Certificates of Deposit:
Soverign Bank (IRA) 17,238.01
Soverign Bank (checking) 12,538.23
Real Estate
25 Bentley Place, Carlisle, PA 17013 120,000.00
Other:
Various Household items 2,480.00
1998 Oldsmobile automobile 2,000.00
Total Inventory $ 154,236.24
Receipts Subsequent to Inventory
Refund (Donegal Ins) 214.00
Refund (Comcast) 29.66
Refund (Moffet& Assoc.) 30.00
Excess proceeds Sale of Real Estate 421.65
Refund (PPL) 68.36
Refund (Pa Dept. of Rev.) 185.00
Total Subsequent Receipts $ 948.67
TOTAL RECEIPTS OF PRINCIPAL $ 155,204.91
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DISBURSEMENTS OF PRINCIPAL
Debts of Decedent
09/08/09 Hospice of Central PA 2,720.00
09/22/09 Hospice of Central PA 1,400.00
10/13/09 PPL 26.14
10/13/09 Embarq 34.30
10/14/09 Halcyon Hill Home Owner's Assoc 320.00
11/03/09 PPL 23.00
11/30/09 Borough of Carlisle (water bill) 65.94
12/17/09 PPL 29.16
12/31/09 PPL 68.36
01/20/10 PPL 83.35
03/09/10 Halcyon Hill's Special Assessment 120.00
Total Debts 4,890.25
Administration Expenses
09/08/09 Joseph D. Buckley (probate $310, ad $75) 385.00
09/30/09 The Sentinel (legal ad) 219.40
12/30/09 Estimated Inh. Taxes 6,500.00
03/15/11 Joseph D. Buckley 30.00
Register of Wills (tax return) 15.00
Register of Wills (agreement) 15.00
Total Expenses 6,934.40
Fees & Commissions
09/08/09 Joseph D. Buckley (partial fee) 3,500.00
09/28/10 Joseph D. Buckley (partial fee) 3,500.00
10/27/10 Brenda Boyer (partial executrix fee) 2,000.00
10/27/10 Joseph D. Buckley (partial fee) 2,000.00
Total fees 11,000.00
Total debts, expenses and fees 22,824.65
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Distributions to Beneficiary
10/15/09 Brenda Boyer and Barbara Boyer
division of personal property (auto & household) 4,480.00
01/12/10 Barbara Boyer (partial distribution) 60,000.00
01/12/10 Brenda Boyer (partial distribution) 60,000.00
10/27/10 Barbara Boyer (partial distribution) 3,000.00
10/27/10 Brenda Boyer (partial distribution) 3,000.00
03/15/11 Barbara Boyer(final distribution) 950.13
03/15/11 Brenda Boyer (final distribution) 950.13
Total Distributions 132,380.26
TOTAL DISBURSEMENTS 155,204.91
PRINCIPAL BALANCE 155,204.91
BALANCE REMAINING 0.00
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NOTICE OF INHERITANCE TAX pennsylvania 9 1
BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE
INHERITANCE TO DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX REV•1547 EX AFP c12-1 g)
PO BOX 280601
HARRISBURG PA 17128-0601
DATE 01-03-2011
ESTATE OF SHEELEY JANICE I
DATE OF DEATH 08-16-2009
FILE NUMBER 21 09-0833
COUNTY CUMBERLAND
JOSEPH D BUCKLEY ESQ ACN 101
1237 HOLLY PIKE APPEAL DATE: 03-04-2011
CARLISLE PA 17013-4435 (See reverse side under Objections)
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE -- RETAIN LOWER PORTION FOR YOUR RECORDS
REV-1547 EX AFP C12-1- 01-NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: SHEELEY JANICE IFILE NO. :21 09-0833 ACN: 101 DATE: 01-03-2011
TAX RETURN WAS: ( X) ACCEPTED AS FILED C ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) 120,000. 00 NOTE: To ensure proper
2. Stocks and Bonds (Schedule B) (2) . 00 credit to your account,
S. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 submit the upper portion
of this form with your
4. Mortgages/Notos Receivable (Schedule D) (4) • 00 tax payment.
S. Cash/Bank Deposits/Mist. Personal Property (Schedule E) (5) 34,529.90
6. Jointly Owned Property (Schedule F) (6) .00
7. Transfers (Schedule G) (7) .00
B. Total Assets (8) 154.530.00
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Mist. Expenses (Schedule H) (9) 13.694.4n
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 4 ,958.51
11. Total Deductions (11) 18,653.00
12. Net Value of Tax Return (12) 135,877.00
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00
14. Net Value of Estate Subject to Tax (14) 135,877. 00
NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate (15) .00 X 00 = .00
16. Amount of Line 14 taxable at Lineal/Class A rate (16) 13n,.R77. nn X 045 = 6,115.00
17. Amount of Line 14 at Sibling rate (17) .n0 X 12 .00
18. Amount of Line 14 taxable at Collateral/Class B rate (18) . 00 X 15 = .00
19. Principal Tax Due (19)= 6,115. 00
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+7 AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
04-14-2010 CDO12622 .00 6,300.00
TOTAL TAX PAYMENT 6,300.00
BALANCE OF TAX DUE 185.000R
INTEREST AND PEN. .00
TOTAL DUE 185.000R
+ IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
RESERVATION: Estates of decedents dying on or before Dec. 12, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S.
Section 9140).
PAYMENT: Detach the top portion of this notice and submit with Your payment to the Register of Wills printed on the reverse side.
--Make check or money order payable to: REGISTER OF WILLS, AGENT.
Failure to Pay the tax, interest, and penalty due may result in the filing of a lien of record in the appropriate county,
or the issuance of an Orphan's Court citation.
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available from
the department's web site at www revenue.stata.pa.us, any Register of Wills or Revenue District Office, or from the
department's 24-hour answering service: 1-800-362-2050; services for taxpayers with special hearing and/or
speaking needs: 1-800-447-3020 (TT only).
OBJECTIONS: Any Party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax
(including discount or interest) as shown on this notice may object within 60 days of the date of receipt of this notice
by:
A) Protest to the PA Department of Revenue, Board of Appeals, by filing a protest online at
www boardofappeals.state.pa.us on or before the 60 day appeal period expires. In order for
an electronic pro es o e valid, You must receive a confirmation number and Processed date from the
Board of Appeals web site. You may also send a written Protest to PA Department of Revenue, Board of Appeals
P.O. Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed: or
B) Have the matter determined at the audit of the personal representative's account: or
ADMIN- C) Appeal to the Orphans' Court.
ISTRATIVE
CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box 280601, Harrisburg, PA 17128-0601
or call (717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
DISCOUNT: If any tax due is paid within three calendar months after the decedent's death, a five percent discount of
the tax Paid is allowed.
PENALTY: The 15 percent tax amnesty non-participation Penalty is computed on the total of the tax and interest assessed and not
Paid before Jan. 18, 1996, the first day after the and of the tax amnesty Period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
INTEREST: Interest is charged beginning with first day of delinquency, or nine months and one day from the date of
death, to the data of payment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rate of
six percent per annum calculated at a daily rate of 0.000164. All taxes which became delinquent on and after
Jan. 1, 1982, will bear interest at a rate which varies from year to year with the rate announced by the
PA Department of Revenue. Rates for 1982 through 1999 can be found in the Pennsylvania Resident Instruction
Booklet (REV-1501), the Pennsylvania Non-resident Instruction Booklet (REV-1736) or on the Department of Revenue
Web site www.revenue.state.pa.us. The applicable interest rates for Years 2000 through 2011 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
2000 BY. .000219 2001 9'/. .000247 2002 67. .000164
2003 57 .000137 2004 4% .000110 2005 5% .000137
2006 7% .000192 2007 9% .000219 2008 7Y. .000192
2009 5Y. .000137 - 2010 4Y. .000110 2011 37 .0000B2
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any notice issued after the tax becomes delinquent will reflect an interest calculation to 15 days
beyond the date of the assessment. If payment is made after the interest computation data shown on the
notice, additional interest must be calculated.
PROOF OF PUBLICATION OF NOTICE
IN CUMBERLAND LAW JOURNAL
(Under Act No. 587, approved May 16, 1929), P. L.1784
COMMONWEALTH OF PENNSYLVANIA :
ss.
COUNTY OF CUMBERLAND
Lisa Marie Coyne, Esquire, Editor of the Cumberland Law Journal, of the County and
State aforesaid, being duly sworn, according to law, deposes and says that the Cumberland Law
Journal, a legal periodical published in the Borough of Carlisle in the County and State aforesaid,
was established January 2, 1952, and designated by the local courts as the official legal
periodical for the publication of all legal notices, and has, since January 2, 1952, been regularly
issued weekly in the said County, and that the printed notice or publication attached hereto is
exactly the same as was printed in the regular editions and issues of the said Cumberland Law
Journal on the following dates,
viz:
September 18, September 25 & October 2, 2009
Affiant further deposes that he is authorized to verify this statement by the Cumberland
Law Journal, a legal periodical of general circulation, and that he is not interested in the subject
matter of the aforesaid notice or advertisement, and that all allegations in the foregoing
statements as to time, place and character of publication are true.
L'sa Marie Coyne, Edi or
SWORN TO AND SUBSCRIBED before me this
2 day of October, 2009
Sheeley, Janice I. a/k/a Janice I. - Notary
Boyer,deed.
Late of Carlisle Borough.
Executrix: Brenda S. Boyer c/o
The Law Offices of Joseph D.
Buckley, 1237 Holly Pike,Carlisle,
PA 17013. NOTARIAL SEAL
Attorney: Joseph D. Buckley, DEBORAH A COLLINS
Esquire, 1237 Holly Pike,Carlisle, Notary Public
PA 17013, (717) 249-2448. CARLISLE BORO, CUMBERLAND COUNTY
MY Commission Expires Apr 28,2010
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PROOF OF PUBLICATION
State of Pennsylvania, County of Cumberland
James Meinklaus,Advertising Operations Director, of The Sentinel,of the County and
State aforesaid,being duly sworn, deposes and says that THE SENTINEL,a newspaper
of general circulation in the Borough of Carlisle,County and State aforesaid,was
established December 131h, 1881,since which date THE SENTINEL has been regularly
issued in said County, and that the printed notice or publication attached hereto is
exactly the same as was printed and published in the regular editions and issues of
THE SENTINEL on the following day(s):
September 11, 18&25 2009
COPY OF NOTICE OF PUBLICATION
Affiant further deposes that he/she is not
interested in the subject matter of the
aforesaid notice or advertisement,and that
all allegations in the foregoing statement
as to time,place and character of
publication are true.
I i EXECUTOR'S NOTICE
Utters ER,Testamentary Ca on the Estate of JANICE l:SHEELEV a OCOOS NICE I.
6 been granted of Carlisle Borough,Cumberland County,VA:'dec4ased,have
i 6een grentetl to the undersigned.
All persons knowing themselves to be Indebted to said Estate will make
payment immediately and those having claims will present them for
settlement to:
Brenda S.Boyer Sworn tnl1rt'^ol J and
'{�subscribed before me this
Ca The Law 17013 of Joseph D.Buckley G�'V �/vP"'!r VI\
1237 Holly Pike
Cenisle:PA 17013
r - -(717)249-2449 - ,
Or to:
Joseph D.Buckley,Esquire
1237 Holly Pike
Carlisle,PA 17013
I
Notary Public
My commission expires:
MMONWEALI r-P°�;iV�YLMANIA
NOTARIAL SEAL
BAM81 ANN HECKENDORN;Notary P(tlrko
Camp Hill Boro.,Cumberland County
My Commission Expires January 27,2010
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