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Home My WebLink About11-14-14 �c . IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ORPHANS' COURT DIVISION ��.� c� �-:__, c�: � :-.� � ESTATE OF M. RUTH BOYER =" q _-.. r-r� � c::a � %.�=, c a a/k/a MAUDE R. BOYER a/k/a No. 21-13-1323 r,-� .�_' �-..� c�. �;:; � RUTH BOYER, �, i:� . , �, r�;..; � �� .-, ._, . , � � , . . ..x Deceased. , --� - � , � � -�-i FAMILY SETTLEMENT AGREEMENT AND ACCOUNTING STATEMENT ' ►—+ -" t�' ; ,�- ��,�� c.�� e�� c� AND NOW comes the Estate of M. Ruth Boyer a/k/a Maude R. -'`� �"� Boyer a/k/a Ruth Boyer, by and through it' s Executrix, Karen L. Boyer, and it' s counsel, Spina Law Associates, P. C. , and F. Christopher Spina, Esquire, who respectfully set forth the following: 1 . M. Ruth Boyer a/k/a Maude R. Boyer a/k/a Ruth Boyer, hereinafter called the "Decedent", died on November 29, 2013 . She was domiciled at the time of her death at 770 South Hanover Street, Carlisle, Pennsylvania 17013 . 2 . The Decedent died testate . 3 . Letters Testamentary were granted to Karen L. Boyer on December 19, 2013 . (A copy of the Letters Testamentary is attached hereto and marked as Exhibit "A" . ) 4 . Advertisement of Letters Testamentary occurred on February 13, 20 and 27, 2014 in The Sentinel . Advertisement also occurred on February 21, 28, and March 7, 2014 in the Cumberland 1 � Law Journal . (Attached hereto and made part hereof are the ` proofs of publication marked as Exhibits "B-1" and "B-2" respectively. ) 5 . An inventory for the Estate was filed with the Register of Wills of Cumberland County on May 2, 2014 identifying all assets of the Estate . (Attached hereto is a copy of the inventory marked as Exhibit `�C" . ) 6. One Hundred Eighty-Six shares of Frog, Switch & Manufacturing Company stock were taken in kind by heirs, Evelyn R. Boyer and Joyce A. Zavislak pursuant to paragraph THIRD of Decedent' s Last Will and Testament . (Attached hereto are copies of correspondence dated February 27, 2014 directed to Evelyn R. Boyer and Joyce A. Zavislak with stock certificates and certified mail receipts marked as Exhibit "D") . 7 . Various paper bills and coins were taken in kind by heir, Joyce Zavislak. (Attached hereto is Receipt filed with the Register of Wills on February 7, 2014 marked as Exhibit "E") . 8 . There are no outstanding debts, and all necessary taxes relating to the Estate have been paid. (Attached hereto and made a part hereof is a copy of the Department of Revenue Notice of Inheritance Tax Appraisement, Allowance or Disallowance of Deductions and Assessment of Tax, which reflects a $0 . 00 balance and which is marked as Exhibit "F" . ) 9 . The heirs to the Estate agree to waive their right to a formal accounting and approve the informal accounting which has been provided to them. 2 w 10 . The Executrix, Karen L. Boyer, and the heirs of the � Estate agree to release, indemnify and hold harmless F. Christopher Spina, Esquire, and Spina Law Associates, P.C. , of and from any and all claims in any way arising out of or against the Estate of M. Ruth Boyer a/k/a Maude R. Boyer a/k/a Ruth Boyer. 11 . This agreement shall be binding upon the heirs and Executrix, Karen L. Boyer, and any parties thereto. 12 . The heirs and Executrix do further acknowledge that their entry into this Agreement is of their own free and voluntary act and not the result of any duress, coercion, or undue influence . 13 . This Agreement may be executed in any number of counterparts and each counterpart shall for all purposes be deemed to be an original . WHEREFORE, as counsel for the Estate of M. Ruth Boyer a/k/a Maude R. Boyer a/k/a Ruth Boyer, I request this Family Settlement Agreement be filed with the Court . Respectfully submitted, SPINA LAW ASSOCIATES, P. C. �- _.. , � B y /�- ��.^- F. Christophe Spin Esq. Attorney for state Consented to: � T� aren . o r, xecutrix 3 <-�-------� �---� ., REGISTER OF WILLS CERTIFICATE OF �� GRANT OF LETTERS ` CUMBERLAND COUNTY ��` .y �� '� �`� � �"„ �a PEIVNSYLVANIA �� ',�.'��:��"�' �� ." a�Cx��{i1�� . .�1 d�`:C'�� ' 'y� T;'��'� r1 i�'�J„� a� l� �,'�,��i{r �'1 � No. 2013- 01323 PA No. 2�- 13- 1323 Estate Of: M RUTH BOYER . (Fi�st,Middle,Last) a/k/a: MAUDE R BOYER RUTH BOYER La te Of: CARL/SLE BOROUGH CUMBERLAND COUNTY Deceased Social Security No: 203-10-7275 WHEREAS, on the I9th day of December 2013 an instrument dated April 4th 2008 was admitted to probate as the Iast will of M RUTH BO YER (First,Midd/e,Last! a/k/a MAUDE R BOYER RUTH BOYER late of CARL/SLEBOROUGH, CUMBERLAND County, who died on the 29th day of November 2013 and WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, GLENDA FARNER STRASBAUGH , Register of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, herehy certify that I have this day granted Letters TESTAMENTARY to: KAREN L BOYER who has duly qualified as EXECUTOR(R/Xl and has agreed to administer the estate according to law, all of which fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYL VANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the sea1. of my office on the �9th day of December 2013. � , + , ' r t, Regrster of Wills � r i' ; � Deputy Exhibit �� **NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) r � PROOF OF PUBLICATION State of Pennsylvania, County of Cumberland Patrick Doane, Production Director, of The Sentinel, of the Cotrnty 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 Deceinber 13t�i, 1881, since which date THE SENTINEL has been regularly issueci in said County, and that the printed notice or puUlication attached hereto is exactly the saine as was printed and published in the regular editions and issues of T�-I.E SENTINEL on the following day(s): Pebruary 13, 20, 27, 2014. COPY OF NOTICE OF PUBLICATION ,r,orice -- --- Affiant ftirther deposes that he/she is not R�T YER Wa RUTH BOYERE R� 121teT'2SteC�111 t�le SUU�2Ct 1TLatt2T Of fI12 deeeasetl of Carlisle;'PA,No 2013-Ot323,`Karen L;Doyer,. aforesaid notice or advertisement, and that Executrix,c/oP.Chtistopher SPlna,esqw�e�,sp�„a��a�, � all allegations in the foregoing statement as Associates,1002 Fifth Avenue, Pittsburgh;PA 1v219. t0 t11T12� place and character of puUlication are true. �n--- 'r-`�-----1 Sworn to and suUscribed Uefore me t11is ��5��' � � _ �� c��--`T�c_.h i2it�..r-c. C; ��_�r.r. i `��tiC.� ��v. �� Notaiy uUlic My commission expires: C:�f�-�rv�c�nt;rd�Al:�'I�I OF PENNSI�I.vANIA j'—~-. _.Notarlal Seal � 6ethany M.Holtry,Notary^��ablic I Carfisle 3oro,Cumberlanc!c.o�!r�ty Lty Corr�muslo�,Expires Sept.zr; <015 Exhibit MEldEEk.�EfJNSY"i_V.4!�SA.A:'SUCIATION 01`rIOTAWES `\ 11 � ' , 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, V1Z: February 21 February 28 and March 7 2014 Affiant further deposes that he is authorized to verify this statement by the Cumberland Law Journal, a legal periodical of general eirculation, 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. _.y� �� -- � isa Marie Coyne, Ec�itor � SWORN TO AND SUBSCRIBED before me this 7 dav of March, 2014 l�� • !��yt�`' /�f` Notary Boyer, M. Ruth a/k/a Maude R. Boyer a/k/a Ruth Boyer, dec'd. Late of Carlisle. E�:ecutrix: Karen L. Boyer c/o F. , : - ' , , ,., Christopher Spina,Esquire,Spina r, •,"- '- Law Assoc., 1002 Fifth Avenue, � ;}y ;�, r t .�I �'ir. Pittsburgh, PA 15219. �1 �- . �� ;,. Attorne s: F. Christo her S ina� �� :,,.� �, i.�;',' i ,�;�,� I '.`.'',1 ' , �� ' '� �squire, Spina Law Assoc.,1002 Exhibit n ' . '1' ii Fifth Avenue, Pittsburgh, PA �j , ''p''�s�, � � �_i �� 15219. ' _ .. a-�� . c> <-_., c.� �' ,� � y�,. � �,,� rr� . ' INVENTORY `° �� =� `°' � f�r�� -: �-, --C f;, � � � . C.._ . L„J . _ �-; t�� . � r�� REGISTER �F WILLS OF CUMBERLAND_ _ _COUNTY, ,P;E � � ' - --- - .9�NSYL_VANIA{,, � ,:� c:_> �,� � - r _y.� <:.> t-. --r� . �•7 r---+ -= C� COMMONWEALTH OF PENNSYLVANIA } � '"�� N ��' rrT COUNTY OF Cumberland } SS Fi�e Number 2013-01323 _ p G� -� Karen L Boyer Personal Representative(s)of the Estate of Maude R Boyer deceased, depose(s)and say(s)that the items appearing in the foilowing inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Penrisylvania of said Decedent,that the valuation placed opposite each item of said inventory represents its fair value as of the date of the;dec.edent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that whichf�ap�ears in a memorandum at the end of this inventory. ;;,-�- > I verify that the statements made in this Inven- �� ' �;�f�'�� ,,,�� /��yy�__ _ _ _ tor are true and correct. I understand that false state- � ' ��'�`'�� '� �—.� - y �✓ Karen L Boyer <�' ,,� ments herein are made subject to the penalties of � `'" 18 Pa.C.S. §4904 relating to unsworn falsification to -----------------------____--------__-----__ _-__----- authorities. Attorney-- (Name) F. Christopher Spina Esq. (supreme coun�.o. No.) 34278 (Firm) Spina Law Associates, P.C. --- -- -- — ----- -------.___..--------- (address) 1002 Fifth Avenue�ttsbur�h, PA_15219___ _ ____ _---.. _ _ - ---------- _ _ ------- (Telephone) 412-281-3550 DATE OF DEATH LAST RESIDENCE 7�0 South Hanover Street DECEDENT'S SOC.SEC.N0. 11/29/2013 Carlisle, PA 17013 203-10-7275 FIGURES MUST BE TOTALED Personal Pro�rtX Cash............................................................................................... 34,953.14 Personal Property........................................................................ 10,915.46 Stocks/Listed................................................................................ 162,3oB.80 Stocks/Closely Held..................................................................... Bonds......................................•-•-•..........••••••••••••••.....••••••••-••••••••••• 12,339.17 Mutual �unds................................................................................ 60,799.52 Partnerships and Sole Proprietorships ..................................... Mortgages and Notes Receivable............................................... AllOther Property........................................................................ Total Personal Property........................................ 281,316.09 Total Real Property................................................ Total Personal and Real Property........................ 281,316.09 Exhibit NOTE: The Memorandum of real estate outside the Commonwealth of Pf �electicn of the personal representative include the value of eaCh item,but such figures should not be extended into the total of the `� ��( C.S.§33o1(b)) Form RW-O9 Rev 10-13-200G ' . INV�NTORY ` � REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA COMMONWEALTH OF PENNSYLVANIA COUNTY OF Cumberland } SS File Number 2013-01323 _ _ _ _ DATE OF DEATH LAST RESIDENCE DECEDENT'S SOC.SEC.N0. 770 South Hanover Street 11/29/2013 Carlisle, PA 17013 203-10-7275 �ash AARP -Refund of Premium 236.25 Aflac- Refund 47.54 Anchor Financial Group-Brokerage Money Market Acct. No.XXXX8476 21,514.33 Cetera Advisors, LLC -Balance on account 89.75 Edward Jones Account No.XXXX0113 9,981.20 M&T Bank-Cash in bank 3.000.00 M&T Bank 31.17 State Farm Fire and Casualty Company-Refund 52.90 Total Cash 34,953.14 PQ„�S�nal Pro��tv Coins Inc. d.b.a.Treasure Hunt-Value of Coins 495.46 Household Furniture and Furnishings and personal effects 2,500.00 Westminister Cemetery-Prepaid funeral 7.920.00 Total Personal Property 10,915.46 Stocks/Listed 35.0000 shares Metlife Inc-Com 1,834.70 37.0000 shares Prudential Financial Inc-Com 3,304.10 (Attach additional sheets if necessary) Total Personal Property and Real Estate 281,316.09 , INVEINTORY � ' � REGISTER OF WILLS O� _ CUf111BERLAND ______COUNTY, PENNSYLVANIA COMMONWEALTH OF PENNSYLVANIA COUNTY OF Cumberland } ss File Number 2013-01323 DATE OF DEATH LAST RESIDENCE 770 South Hanover Street DECEDENT'S SOC.SEC.NO. 11/29/2013 Carlisle, PA 17013 203-10-7275 186.0000 shares The Frog,Switch &Manufacturing Company-Common Stock Certificate No. 157,170.00 1110 Total Stocks/Listed 162,308.80 Bonds Anchor Financial Group-Bonds Acct. No. XXXX8476 12,339.17 Total Bonds 12,339.17 Mutual Funds Edward Jones Mutual Fund Account#XXXX0113 60,799.52 Total Mutual Funds 60,799.52 -2- 1002 FIFTH AVENUE SOUTH HILLS OFFICES PITTSBURGH, PA 15219 LAWRENCEVILLE OFFICE (BY APPOINTMENT) 412-281-3550 (BY APPOINTMENT) � �� J�� m�� Attorne�^s At Law F. CHRISTOPHER SPINA JOHN P. SPINA JOHN PAUL SPINA (1918 - 2001) (OF COUNSEL� February 27, 2014 CERTIFIED MAIL - RETURN RECEIPT RE UESTED Evelyn R. Boyer Joyce A. Zavislak 48 Summerfield Drive 7448 Palermo Avenue Carlisle, PA 17015 Las Vegas, NV 89147 RE: ESTATE OF M. RUTH BOYER Dear Ms . Boyer and Ms . Zavislak: Enclosed is the original Authorized Capital Stock Certificate for The Frog, Swith & Manufacturing Co . dated February 3, 2014 in each of your names for 93 shares . Stock Certificate No . 1205 is issued to Joyce and Stock Certificate No . 1206 is issued to Evelyn. If you have any questions, please do not hesitate to contact me=.. , Very truly yours, ,, /�._- � / _� � V _. F. Christo� er Spina FCS/jav Enclosure cc: Karen L. Boyer Exhibit �. �►� i . . . . . . , ` p Compieto items 1,2, and 3.Also complete A, nature '� item 4 if Restricted Delivery is desired. ��4��G� C7 Agent � Print your name and address on the reverse � 1��+' � ❑Addressee � so that we can return the card to you. °Re ived by(�nted Name) C. Date of Delivery ■ Attach this card to the back of the mailpiece, or on the front if space permits. "`" D. Is delivery Addr�,s§�d�HeF��t,fir��item 17 ❑Yes 1. Article Addressed to: �,•- v If YES,ente ^d�elivery�� ,bblow: ❑ No : _ -, � ` � ��C �__ `'�4 �.._�L`?�.-`L...�,...� �\ ��_C.,�_Zf .�. ��>°, �"';, , �,�,,'' y � —;�� '—� � — ��,�� d� .��..,�.' \..l'�,�.�.\ '�\�._,l. t ��'��_ 4 � ( y p.'� 'I �', �� V E� .� �' ... � 3. S rviceType`"� , t-`^ � ��•-`{��- -� � t��, �Y Cortified Mail�' ❑Priority Mail ExpressT" �� ,, �Reyistered Return Receipt for Merchandise ,`j''��, � � � ❑ Insured Mail �Coilecf on Delivery 4. Restricted Delivery?(Extra Fee) ❑Yes ---- _- --- _—._. ---------- _.__ - 2. ArtfcleNumber 7p13 109� �[]O1� $872 �656 (lPansfer from servlce labelJ � PS Form 3811,July 2013 Domestic Return Receipt . � , � r � � �• s � C7 � ' - C�- � -- • • , -----_�__ � Postage $ � i r_ � Ccrtified Fee �� :'� � �,.,1 � Relurn Receipt Fee Postmarlc n0 (Endorsement Required) � }`� % :� Hore �� t � Reslricted Delivery Feo -"" � � - ��".� � (Endorsement Required) Cf' ---- O Total Postag�3,Fees �j �� (' � . r-9 — __�.--�-•---- Se�l To '-- m , , , � — ,— — --- 1, � , 1 �. .._,._ � ,, , Q., Street,Apt No., - --- _-� s ��...------�----•--------- ��_ orPJBozNo 6�t ':.. ,`..... ..- ` ity;State.Z!!-i+4 S. � .�.... �j.j � t � 1�_,_ �„`.1' � ._. .... ,_ ,,, r, �_.., �� . r � n f --� -"--- '------ j; �L_j, � ` ' � ,��.,. :�� , �. • • e • • � ■ Complete items 1,2,and 3.Also complete A. Signature item 4 if Restricted Delivery is desired. " ❑Agent s Print your name and address on the reverse X .��''- ��-'. - � �'� i�.. '. �'�`�= ❑Addressee ' so fhat we can return the card to you. B. Received by(Printed Name) , C. Bx,�of peiiv ry ■ Attach#his card to the back of the mailpiece, �.. ,� _/_�� or on the front if s�ace permits. � D. Is delivery address different from Item 1? ❑Yes � to: . rtic e resse k If YES,enter delivery address below: ❑ No .�` � ` . r 1 f- ...� } �� , ,, , �. r� 1 �,,,"�'�} ��'�� ,`�,��.�w- �1 �;� x �, �AR �� •'��', .:��. ��.:��1��'. t� �i k��C� ==w�� - � � .� � �-, �c� � �.�.�:,� �+ ��. ��-� c� � ..� 3. Ser 'ce Type � ,, Certified Mail'' ❑ Priority Mail Express"'' ❑Registered „J�'"fieturn Receipt fior Merchandise ❑ Insured Mail ❑Coliect on Delivery 4. Restricted Delivery7(Exfra Fee) ❑Yes _ __ _ _ – — _ _ __. _ _. __ 2. Articio Number (Transfer from service label) 71713 1 L7 9 0 a a a 1 8 8 7 2 0 6 4 9 PS Form�81 1,July 2013 Domestic Return Receipt • . � , ■ 0" i, o � --� - � fU _ ------- — cp Postac�e � �� !] � D � CertifiedFee �^�( ;, r� �� \ Postmark '. 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C/� ,� a--' � W � � E"'� � w " ' �r•F '�j� 1-. � E-1 � .� � � "�� . �-.,: ��.:..,4l7 cd h--I '—' � ^ � �i....'k#� �, ;t.�7� � 1� 1 (�$ }.1� �1 � ..� : � �. �C N � � •�� ✓ v� � � � �� , � � � Q � � ." � � � w � � � � �:� .v � ° � � � � � ��--� ' � � � �'� � � � � E� C� � � � � �� .� � � � :b � � � y a � � � O � � �: � � � � � � . �1 � � 4--� U �� o � � � "' o � � ~ � � � O � •r-.. Q, � 7 � � —' � U �: �[��`L��?I�Id-2I�IJ�2I�I-�� . In the Oiphans' COUlt D1V1SlOi1 Of the Court of Common Plcas of � Cumberland County, Pennsylvania In the 1�Iatter of the �state of: M. RUTH BOYER a/k/a MAUD� R. BOYER a/lc/a RUTH BOYER No. 21-13-1323 Deceased , RECEiPT I�now al:t Men By These Presents, that I, JOYCE ZAVISLAK, do hereby acknowledge to have received from KAREN L. BOY�R, EXECUTRIX, various paper bills and coins iternized in the attached summary sheet from tlie above captioned estate, as directed by the Testatrix. The undersigned further agrees to refund to the Executrix any portion of the advance distribution to which she is not properly entitled, and, to the extent of said distribution, to indemnify and hold harmless the Executrix fi�om any claims, charges, losses, and/oz� surcharges, made against her as the Executrix azid to reimburse the Estate and the Executrix for all expenses and costs incurred in comiection with any such claims, charges, losses and/or surcharges. And I do fuz�tller authorize and direct the Clerk of tlie Orphans' Court Division to enter a ��eceipt on the Audit Docicet in my name, place and stead. x r r� Witrzess my hand and seal this � day of � � , 2014. `� � o cra c�-� ¢ t�a :..�i ,� t— n.. /J , � � r� ....., ��! / r;a—=� '° � _; � - '��' J ZA LAK (SEAL) ��;itnessL. c� �.� ,ti:,� , r., r_ � _ «� �s4.� L I_! ''i ._:_7 ^�= _..! �;. C.:l �..._. ---� _ C1:= �� `'" ,� `� �- r_; Fee for Filing this Receipt - $5.00 `� �' c�. �.= � i� o �� c- � � r.� U c� Exhibit �� ,i , .a � + S�l� .�,J�.� S�-IE�E�' (�F �OINS �.ND �IL]LS , BILLS: 1 - 1914 Five Dollar Fedei-al Reserve Large Note 1 - 1935C One Dollar Silver Certificate 10 - Two Dollar US Bills (1928 - 1963) ' �l� - Pive Dollar Bills (1953 & 1963) � COINS: 10 - Morgan Silver pollars (1879-1921) 2 - Liberty Peace Silver pollars (1922D & 1924) � - 1£�33 BLst Silv�r- Half Dollar 1 - 1£399 13arber Silvei- Half Dollar 1 - 1902 Barber Liberty Silver Half Dollar 1 - 1915D Liberty Silver Ha1F Dollar 1 - 1915S Barbei- Liberty Silver Half Dollar 1 - 1954� F1-anlclin Silver Ha]f Dollar 1 - 1776-1976 I<ennedy I-Ialf Dollar 1 - 1974 I<ennedy HaIF Dollar 1 - 1974�D ICennedy Half Dollar 1 - 1986P IZennedy Half Dollar 2 - 1990P ICennedy Half Dollai-s 1 - 1992P I<e�inedy Half Dollar ' 1 - 1776-1976 Eisenhower pollar � 1 - 1972 Cisenhower pollar 2 - 1912 Barber 1-iead Silver Quarter 2 - 1915D Barber I-Iead Silver Quarter 1 - No Date Barbei- Head Silver Quarter 1 - 1903 Barber� I-Iead Silver Nicicel 1 - 1904� Barber I-Iead Silver Nicicel 1 - 1912 Barber Head Silvei- Nicicel 1 - 1917 Buffalo Nicicel 1 - 1925 Buffalo Niclzel 1 - 1927 Buffalo Nicicel 3 — 1935 Buff�lo Nicicels 1 — 1936 13uFfalo Nicicels 2 — 1937 Buffalo Nicicels 1 - 199�2 Jefferson Nicicels 1 - 1956 Jefferson Nicicel ' 4 - f3ufTalo Nicicels (unsure of dates) , ' . 2 - 1901 Barbei� Head Silver Dime 2 - 1910 Barbei- I-lead Silver Diine � A' 2 - 1911 Bai-ber I-Iead Silver Dime 1 - 1913 Barber Head Silver Dime 1 - 1914 Barber Head Silver Dime 1 - 1859 Indian I-Iead Penny 1 - 7.Q89 Indian I-Ieacl Penny 1 - 1890 Indi�n Head Penny � 1 - 1901 fndian Head Penny 1 - 1902 1ndi�n Head Penny � 2 - 1905 Indian Head Penny 1 - 1907 Indian Head Penny F 2 - 19�l�3D Steel Wheat Penny �? - 194�3 Steel W}�eat Pennv 1 - 1956 Wheat Penney 3 - Indian [-Iead Wheat Pennies, unidentified dates onD coiNs: 3 - June 23-29 1963 Clrlisle Civil War Centennial Cominemoration 1 - 19II1 MGM Grand Casino Tolcen 1 - 1952 Boolcer T Washington/Geoi-ge Washington Carver Silver I-Ialf Dollar 1 - Unidentified US coin �ORIEGN: 1 - 1925 East�1fi�ica Ten Cent I<ing George , 1 - 195f3 Belgium Silver 50 Francs NOTICE OF INHERITANCE TAX � ��'� "' � , . ��:� pennsylvarna APPRAISEMENT, ALLOWANCE dR DISALLOWANCE � ' BUREAU OF INDIVIDUAL TAXES OF DEDUCTIONS AND ASSESSMENT OF TAX ��` DEPARTMENTOf REVENUE INFiERITANCE 7AX DIVISION PO BOX 280601 REV-1547 EX AfP (OB-13) HARRISBUR� PA 17128-OGO1 � DATE 09-09-2014 ESTATE OF BOYER M R DATE OF DEATH 11-29-2013 FILE NUMBER 21 13-1323 SPINA ESQ F � COUNTY CUMBERLAND ACN 101 1002 5TH AVE APPEAL DATE: 11-08-2014 PITTSBURGH PA 15219-6231 (Seerener�sesideurtderObjectioi:s) 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 � -------------------- ----------------------- ----------------------------------------- E -1547 EX AFP C08-13� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISAL�OiJdNCE OF DEDUCI'TONS AND ASSESSMENT OF TAX ESTATE OF: BOYER M RFILE N0. :21 13-1323 ACN: 101 DATE: 09-09-2014 TAX RETURN WAS: ( X) ACCEPTED AS FILED C ) CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate CSchedule A) (1) .0 0 NOTE: To ensure proper 2. Stocks and Bonds CSchedule B) C2� 235,447.49 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) C3� .�� submit the uppe� partion of this form with your 4. Mortgages/Notes Receivable CSchedule D) �q� . 00 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property CSchedule E) (5� 4 5,8 68.60 6. Jointly Owned Property CSchedule F) �6� .0 0 7. Transfers CSchedule G) �� .00 8. Total Assets (e) 281 ,316. 09 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9� 2 9,46 6.88 10. Debts/Mortgage Liabilities/Liens (Schedule I) �lp� 5 30 . 0 2 11. Total Deductions C11� 29,996.90 12. Net Value of Tax Return �12� 251,319. 19 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts CSchedule J) �13� . 00 14. Net Value of Estate Subject to Tax �14� 251 ,319. 19 NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 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) . �0 X �0 - .QQ 16. Amount of Line 14 taxable at lineal rate (16) 751 .319 • 19 X 045 = 11 ,309.36 17. Amount of Line 14 at sibling rate (17) . 00 X 12 = . 00 18. Amount of Line 14 taxable at collateral rate C18) . 0 0 X 15 = . 00 19. Principal Tax Due �19�= 11 ,309.36 TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) DATE ' NUMBER INTEREST/PEN PAID (-) /+MOUNT PAID 02-14-2014 CD018769 526.32 10,000 . 00 05-02-2014 CD019104 . 00 783. 04 TOTAL TAX PAYMENT 11 ,309.36 Exhibit BALANCE OF TAX DUE . 00 �� I� INTERES7 AND PEN. . 00 TOTAL DUE . 00 * IF PAID AFTER DATE INDICATED, SEE REVER TOTAL DUE IS REFLEC7ED AS A CREDIT CCR), YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. ACCOUNTING STATEMENT ESTATE ASSETS LISTED ON INVENTORY: l . AARP - Premium Refund $236. 25 2 . Aflac - Refund 47 . 54 3 . Anchor Financial Group - Brokerage 21, 514 . 33 Money Market Acct No. XXX8476 4 . Cetera Advisors, LLC - Balance on 89. 75 Account 5 . Edward Jones Acct . No. XXX0113 9, 981 . 20 6. M&T Bank - Cash in Bank 3, 000 . 00 7 . M&T Bank 31 . 17 8 . State Farm Fire & Casualty - Refund 52 . 90 9 . Coins Inc. d.b. a . Treasure Hunt - 495 . 46 Value of Coins 10 . Household furniture, furnishings and 2, 500 . 00 personal effects 11 . Westminster Cemetery - Prepaid Funeral 7, 920 . 00 12 . 35 . 0000 shares MetLife Inc. - Com 1, 834 . 70 13 . 37 . 0000 shares Prudential Financial 3, 304 . 10 Inc. - Com 14 . 186. 0000 shares The Frog, Switch & 157, 170 . 00 Manufacturing Company - Common Stock Certificate No. 1110 15 . Anchor Financial Group - Bonds Acct . 12, 339 . 17 No. XXX8476 16. Edward Jones Mutual Fund Acct . No. 60, 799 . 52 XXXX0113 Subtotal Estate Inventory Assets: $281,316 . 09 GAIN/LOSS ON INVENTORY A5SETS : 1 17 . Edward Jones � Rec' d by Estate 71, 021 . 68 Inventory Value : 60, 799 . 52 Inventory Value : 9, 981 . 20 70, 780 . 72 Gain/Loss on Asset 240 . 96 18 . Anchor Financial Rec' d by Estate 33, 820 . 72 Inventory Value: 21, 514 . 33 Inventory Value: 12, 339 . 17 33, 853 . 50 Gain/Loss on Asset (32 . 78) 19 . Westminster Cemetery Prepaid Funeral Rec' d by Estate 0 . 00 Inventory Value : 7 , 920 . 00 Gain/Loss on Asset (7, 920 . 00) 20 . MetLife Inc. 35 . 0000 shares - Com Rec' d by Estate 1, 333 . 67 Inventory Value : 1, 834 . 70 Gain/Loss on Asset: (501 . 03) 21 . Prudential Financial 37 . 0000 shares Rec' d by Estate 3, 173 . 76 Inventory Value : 3, 304 . 10 Gain/Loss on Asset: (130 . 34 ) 22 . Miscellaneous household furniture, furnishings and personal effects taken in kind by heirs Rec' d by Estate: 0 . 00 Inventory Value : 2, 500 . 00 Gain/Loss on Asset (2, 500 . 00) 23 . 186 . 0000 shares The Frog, Switch & Manufacturing Company Taken in Kind by Heirs 0 . 00 Rec' d by Estate : 157 , 170 . 00 Inventory Value : (157, 170 . 00) Gain/Loss on Asset 24 . Coins Inc. d.b. a. Treasure Hunt - Taken in Kind by Heirs 0 . 00 Rec' d by Estate : 495 . 46 Inventory Value : (495 . 46) Gain/Loss on Asset 2 , Subtotal Gain/Loss on Inventorv Assets : (168,508. 65) Total Estate Inventory Assets: $112 , 807 . 44 OTHER ASSETS : l . Accrued Dividend on MetLife, Inc. 9 . 63 Shares through date of death - 1/2014 2 . Accrued Dividend on MetLife, Inc. 9 . 63 Shares through date of death - 4/2014 3 . Rite Aide - Refund 59 . 10 4 . Accrued Dividend on Prudential Shares through date of death - 1/2014 19 . 61 5 . Accrued Dividend on Prudential Shares through date of death - 4/2014 19 . 61 Subtotal Other Assets : 117 .58 TOTAL ESTATE ASSETS/INCOME: $112 , 925 . 02 Disbursements and Distributions Made: l . Check #1001 dated January 28, 2014 - $192 . 90 First Church of the Bretheren - Fellowship 2 . Check #1002 dated January 28, 2014 - 21 . 39 Alert Pharmacy 3 . Check #1003 dated January 28, 2014 - 231 . 88 Chapel Pointe 4 . Check #1004 dated February 14, 2014 83 . 85 Cumberland Good Will Fire Rescue 5 . Check #1005 dated February 14 , 2014 370 . 00 Mark D. Heintzelman Funeral 6 . Check #1006 dated February 14, 2014 1, 691 . 08 Hoffman Roth Funeral Home 3 ^ 7 . Check #1007 dated February 14 , 2014 75 . 00 Karen Boyer 8 . Check #1008 dated February 12, 2014, 10, 000 . 00 Register of Wills, Agent - Tax 9 . Check #1009 dated March 12, 2014- 5 . 00 Register of Wills - Receipt 10 . Check #1010 dated April 8, 2014 - 291 . 00 Pennsylvania Department of Revenue 11 . Check #1011 dated April 28, 2014 - 7, 000 . 00 Karen L. Boyer - Executrix Fee 12 . Check #1012 dated April 28, 2014 - Spina Law Associates, P. C. - 17, 000 . 00 Attorneys Fee 13 . Check #1013 dated April 28, 2014 - 424 . 60 Spina Law Associates, P. C. Costs 14 . Check #1014 dated April 28, 2014 - 290 . 00 Register of Wills - Additional Probate Fee 15 . Check #1015 dated April 28, 2014 - 783 . 04 Register of Wills, Agent - Tax due Subtotal of Disbursements Made: �38, 459 . 74 SUBTOTAL (BALANCE IN ESTATE CHECKING ACCOUNT) 74,465 .28 Disbursements to be Made: l . Cumberland County Register of Wills - Filing fee re: Family Settlement $20 . 00 Agreement and Accounting Statement 3 . Spina Law Associates, P. C. , additional costs reimbursed 103 . 09 Subtotal of Disbursements to be Made: $123 . 09 $ 123 . 09 TOTAL AVAILABLE FOR DISTRIBUTION: $74 ,342 . 19 4 DISTRIBUTIVE SHARE, PER LAST WILL AND TESTAMENT, AS FOLLOWS : Name Share Amount Joyce A. Zavislak 260 $19, 328 . 96 Evelyn R. Boyer 260 19, 328 . 96 Karen L. Boyer 80 5, 947 . 37 Kimberly J. George 80 5, 947 . 37 Kelly Ann Mason 80 5, 947 . 37 Thomas A. Zavislak, II 8% 5, 997 . 37 Casie L. George 20 1, 486. 84 Amanda Marie George 20 1, 486 . 85 Madison E. George 2% 1, 486 . 85 Ryan K. Mason 20 1, 486 . 85 Benjamin D. Mason 20 1, 486. 85 Andrew W. Mason 20 1, 486. 85 Steffi A. Zavislak 20 1, 486 . 85 Stephen Anthony Zavislak 20 1, 486 . 85 TOTAL: 100� $74 , 342 . 19 The terms of this accounting statement are acknowledged and understood. We have been furnished a full accounting and acknowledge receipt of our distributive shares . Intending to be legally bound hereby, we approve DISTRIBUTION this P� �'�"�day of �� , �; , � ,r , 20��' Witness : � � , .�.� ✓ ��!�A l yce A.� avislak 5 . Evelyn R. Boyer � Karen L Bo Kimberly J. George Kelly Ann Mason Thomas A. Zavislak, II Casie L. George Amanda Marie George Madison E. George Ryan K. Mason Benjamin D. Mason Andrew W. Mason Steffi A. Zavislak Stephen Anthony Zavaslik 6 ' � � E lyn R. Boyer , ;, ; � ��,,,.� °'r� ��'�' � � �. m --- ��_��2 �'�.�✓ ��`_ k /�� Karen L. �o er��"' �4 �" Y ,�,,. i �,,. ; Kimberly J. George Kel1y Ann Mason Thomas A. Zavislak, II Casie L. George Amanda Marie George Madison E. George Ryan K. Mason Benjamin D. Mason Andrew W. Mason Steffi A. Zavislak Stephen Anthony Zavaslik 6 , Evelyn R. Boyer �`T � �� ,..,, " � r ,� s•. a � , � �� , E ,�,,.,� ` �,, - _.,.��.�.m, - �°"7� ,, � � � �i�a�� f� ..�.��.� � � � Karen L.�o�e�� _ � ___ ��--�� ,�. r Kimberly J. e ge Kelly Ann Mason Thomas A. Zavislak, II Casie L. George Amanda Marie George Madison E. George Ryan K. Mason Benjamin D. Mason Andrew W. Mason Steffi A. Zavislak stephen Anthony Zavaslik 6 • Evelyn R. Boyer ,�w�'� -- , �, t , . .h� � ,_ � .� ,. . � � � , i , . ; m , �.�. ^ � � , � � f - .. _ .. . �,= Karen .��oye,� �`. s �' Kimberl J. George � , Y ,/ �'�� - ��, � 1�� Kell Ann�Iason Thomas A. Zavislak, II Casie L. George Amanda Marie George Madison E. George Ryan K. Mason Benjamin D. Mason Andrew W. Mason Steffi A. Zavislak Stephen Anthony Zavaslik 6 . Evelyn R. Boyer _ �. � � f q P : � � • � „ � ,., °�,. �°, �c"' ..,.,.�__... ,.�° � � � �' �° Karen : oyer� � � ,�"" ;��' �' Kimberly J. George Kelly Ann Mason i �,cn�- ,,�• '' ,/ Thomas A. Zavislak, II Casie L. George Amanda Marie George Madison E. George Ryan K. Mason Benjamin D. Mason Andrew W. Mason Steffi A. Zavislak Stephen Anthony Zavaslik 6 • Evelyn R. Boyer y� r ''+ �� . .,�... , r , �. . , > , �, . , + � ,, � ,. : , ,�,, : .. . _.�_. �"° Karen L. �"oy�g' zyl � Kimberly J. George Kelly Ann Mason Thomas A. Zavislak, II �' � � < � .' Casie L. Georg Amanda Marie George Madison E. George Ryan K. Mason Benjamin D. Mason Andrew W. Mason Steffi A. Zavislak Stephen Anthony Zavaslik 6 . Evelyn R. Boyer � � . , ... . � ��o,r � '� �'` �, . ^ :�� a,.�' ` tl' { li `� ---- ,� ,r°`�� ...s a�� Karen .�;Boyer'° �` , f Kimberly J. George Kelly Ann Mason Thomas A. Zavislak, II Casie L. George � Amanda Marie Geo e Madison E. George Ryan K. Mason Benjamin D. Mason Andrew W. Mason Steffi A. Zavislak Stephen Anthony Zavaslik 6 , Evelyn R. Boyer � _ . ... ,J . , �. , �„� � ._� � �. -.p . >_ £ � i, - E�°'' ,,,�'' m' � � -- �' Karen L.� oY��` �.,. '�, d� ,�,� M1,,., �,.. Kimberly J. George Kelly Ann Mason Thomas A. Zavislak, II Casie L. George Amanda Marie George � �__ �_�_ /�/�i 1 /' Madison E. Georg Ryan K. Mason Benjamin D. Mason Andrew W. Mason Steffi A. Zavislak Stephen Anthony Zavaslik 6 c • Evelyn R. Boyer _ . - ,✓' � � . ... - , , ,� --�,. ; ,. , . --��.., _,.. N � , , _ __ z.._ _ 'v..y � .�,. �� ' Karen L. oye�� ' �,� � Kimberly J. George Kelly Ann Mason Thomas A. Zavislak, II Casie L. George Amanda Marie George Madison E . George � � � �M �G' � �l'''� �. � �iiJ�n � ,�"'c—�--�� yan K. Mason Benjamin D. Mason Andrew W. Mason Steffi A. Zavislak Stephen Anthony Zavaslik 6 e . Evelyn R. Boyer `1 Y'. , �� _.. . .�� - � - a. �-_ . � +_ e , �,, ;- __ ,a'!os , �-,: rd� -.�- ,� �.�•� Karen L. oye. " �, , a,, Kimberly J. George Kelly Ann Mason Thomas A. Zavislak, II Casie L. George Amanda Marie George Madison E. George Ryan K. Mason / /�i ��-��.-�.r � '� ��t,-�/ 1�-- ' � Benjamin D. Mason Andrew W. Mason Steffi A. Zavislak Stephen Anthony Zavaslik 6 , r • Evelyn R. Boyer . � _ ,✓' I ,..,., �e . � , . .... i �- -- ° � � � . �, � �- - , __ ,�fl�' � ,, '� �'�� F Karen L. oye.r` m < �� _ .. ,,� Kimberly J. George Kelly Ann Mason Thomas A. Zavislak, II Casie L. George Amanda Marie George Madison E. George Ryan K. Mason Benjamin D. Mason ,��1�� a. �� / *�� -; � �v V �"�' �� , ',� �� Andrew W. Mason Steffi A. Zavislak Stephen Anthony Zavaslik 6 � ! s Evelyn R. Boyer , , ,, a �' - . .._. , �. � , . . . � �, q �� , ,� �� . � , � _ .-.._. � ' .� , �- ��K ren B ye�� , �, Kimberly J. George Kelly Ann Mason Thomas A. Zavislak, II Casie L. George Amanda Marie George Madison E. Georqe Ryan K. Mason Benjamin D. Mason Andrew W . son � � �� ✓ � ffi A. Zav ' lak Stephen Anthony Zavaslik 6 � � ! Evelyn R. Boyer ,. ,,. e . � . ._W., �,. _ � � �� ,. �„, _. { .� �,� 'a w P ..1 —._.... �° � ,y ' Karen . B�"`yer � � �m,� � �;P i'� ,� � Kimberly J. George Kelly Ann Mason Thomas A. Zavislak, II Casie L. George Amanda Marie George Madison E. George Ryan K. Mason Benjamin D. Mason Andrew W . Mason Steffi A. Zavislak : � °�'�� St��h t'h �th� z�v,`SI� � Stephen Anthony Zavaslik 6