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HomeMy WebLinkAbout02-11-15 George Michael Richwine, Executor Estate of Francis Kost Richwine a/k/a Francis K. Richwine, deceased 2224 W. 17th Street Wilmington, DE 19806 February 5, 2015 Lisa M.Grayson, Esq. Register of Wills and Clerk of Orphans'Court 1 Courthouse Square Room 102 Carlisle, PA 17013 Re: Estate of Francis Kost Richwine a/k/a Francis K. Richwine File No. 2013-00885 Dear Ms. Grayson: Enclosed for filing is a Status Report with respect to the administration of the referenced Estate confirming that the administration of the Estate has been completed. Also enclosed for filing,together with a check for the$20.00 filing fee, is a Family Settlement Agreement. Exhibit"B" to the Agreement is an accounting to the beneficiaries of the Estate. Please acknowledge receipt of the Status Report and Family Settlement Agreement on the enclosed copy of this letter and return it to me in the envelope enclosed for this purpose. Sincerely, V � George Michael Richwine � r_; rn i ry 7n fJ 1 CD C IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,T�PA� r*�t .2) Com. ORPHANS'COURT DIVISION ' C., r 71 FAMILY SETTLEMENT AGREEMENT FOR FRANCIS KOST RICHWINE a/k/a FRANCIS K. RICHWINE ESTATE.- FILE NO. 2013-00885 AGREEMENT made by and among, George Michael Richwine,John Christopher Richwine,Joan Elizabeth Richwine and Donald Karl Richwine effective as of the date of the last of these parties to sign this Agreement. WHEREAS,the parties are the only children of Francis Kost Richwine a/k/a Francis K. Richwine, a widower,who died August 7, 2013, leaving a Last Will and Testament dated June 13,2000 with Codicil thereto dated June 30, 2009 (collectively the"Will");and WHEREAS,each of the parties has personally examined the Will,a true and correct copy of which is attached hereto and made a part hereof as Exhibit"A"; and WHEREAS, George Michael Richwine is the duly appointed the Personal Representative of the Estate of Francis Kost Richwine a/k/a Francis K. Richwine ("the Estate") having been granted Letters Testamentary on August 14, 2013 by the Register of Wills in and for Cumberland County in the Commonwealth of Pennsylvania; and WHEREAS,George Michael Richwine is also the Trustee of the Francis Kost Richwine Trust dated June 13,2000 as amended on June 30,2009,the residuary legatee of the Estate under paragraph 2, Item III of the Will. WHEREAS,each of the parties has reviewed the First and Final Account of George Michael Richwine, Personal Representative of the Estate of Francis Kost Richwine a/k/a Francis K. Richwine,a true and correct copy of which is attached hereto and made a part hereof as Exhibit"B" (the "Account"); and WHEREAS,each of the parties has reviewed in particular the Schedules of the Account at pp. 17 and 23 reflecting the Distributions of Principal and Income of the Estate; and WHEREAS,the Beneficiaries desire to settle the Estate informally in order to avoid the expense and delay involved with the formal adjudication of a First and Final Account by the Orphans'Court Division of the Court of Common Pleas of Cumberland County, Pennsylvania; and NOW THEREFORE, intending to be legally bound,the parties hereby agree as follows: I. Recitals.All of the foregoing premises are true and correct, and are incorporated by reference in this Agreement. 1 2. Waiver of Formal Account. Each party waives his or her right to have the First and Final Account of George Michael Richwine, Personal Representative of the Estate of Francis Kost Richwine a/k/a Francis K. Richwine filed with the Register of Wills of Cumberland County, Pennsylvania. Each party accepts and approves the account with the same force and effect as if it had been filed in the Office of the Register of Wills of Cumberland County, Pennsylvania, audited in the Orphans' Court of that county ("the Court"'),adjudicated and confirmed absolutely,and.the amounts distributed as shown therein paid to the persons entitled after having been duly awarded to those persons by order of the Orphans Court. 3. Acknowledgment of the Distributive Shares. Each party acknowledges that the distributive share or amount received by each of them reflected in the Account shall be in full satisfaction of their respective entitlements under the Will, and acknowledge that they have received their respective share and that this Agreement is deemed their receipt for their respective shares. 4. Release of Personal Representative. Each party hereby absolutely releases and discharges George Michael Richwine, Personal Representative of the Estate of Francis Kost Richwine a/k/a Francis K. Richwine, of and from any and all claims and rights he or she now has or may in the future have against the Estate and Personal Representative,whether due to negligence or otherwise,which he or she may have by reason of administration of the Estate. 5. Agreement Binding on Heirs.This Agreement shall be binding and shall inure to the benefit of the parties hereto and their respective heirs, next-of-kin,devisees, legatees, beneficiaries, appointees, executors, administrators, personal representatives, and assigns. 6. Indemnification. Each party agrees to indemnify and hold harmless the Personal Representative from and against any and all claims, loss, liability or damage(whether or not related to negligence of the Personal Representative)that may hereafter be asserted against the Estate or Personal Representative. 7. Refund. Each party agrees to refund to the Estate on a pro rata basis any amount which may be necessary in the future to discharge any obligations and liabilities of the Estate of which the party may hereafter receive notice. 8. Personal Jurisdiction. Each party consents to the Court exercising personal jurisdiction over him or her in any suit or action arising out of enforcement of this Agreement. 9. Counterparts. This Agreement may be executed in counterparts. 10. Entire Understanding. This Agreement represents the entire understanding among the parties hereto with respect to the subject matter hereof, and this Agreement supersedes all previous representations, understandings, or agreements,oral or written, between the parties with respect to the subject matter hereof. No promise or inducement that is not herein expressed has been made to any of the parties,and those parties do not rely upon any statement or representation made by any person. 2 11. Modification. This Agreement may not be modified except by a written instrument signed by all of the parties and acknowledged by each of the parties before a notary public or other office qualified to administer oath. 12. Controlling Law. This Agreement shall be interpreted according to and governed by the laws of the Commonwealth of Pennsylvania. 13. Severability. If any term,condition,clause or provision of this Agreement shall be determined or declared to be void or invalid in law or otherwise,then only that term, condition, clause or provisions shall be stricken from this Agreement. In all other respects,this Agreement shall be valid and continue in full force, effect, and operation. 14. Recording. Each party consents to the recording and indexing of this Agreement in the estate proceedings. IN WITNESS WHEREOF,the parties have set their hands and seals on the date indicated beneath their signatures. Witness George Achael Richwine Dated: 11 4v'Lj -;.9 Witness John Christopher Richwine Dated: Witness Joan Elizabeth Richwine Dated: Witness Donald Karl Richwine Dated: 3 11. Modification. T is Agreement may not be modified except by a written instrument signed by all of the parties and ackno ledged by each of the parties before a notary public or other office qualified to administer oath. 12. Controlling Law This Agreement shall be interpreted according to and governed by the laws of the Commonwealth of P nnsylvania. 13. Severability. If any term,condition,clause or provision of this Agreement shall be determined or declared to be void or invalid in law or otherwise,then only that term,condition,clause or provisions shall be stricken from th s Agreement. In all other respects,this Agreement shall be valid and continue in full force,effect,and operation. 14. Recording. Eact party consents to the recording and indexing of this Agreement in the estate proceedings. IN WITNESS WHEREOF,i he parties have set their hands and seals on the date indicated beneath their signatures. Witness George Michael Richwine Dated: Witness 1VChristopher Richwine Dated: //7-'?%/2.0/.5 Witness Joan Elizabeth Richwine Dated: Witness Donald Karl Richwine Dated: 3 11. Modification. Tiis Agreement may not be modified except by a written instrument signed by all of the parties and ackno Nledged by each of the parties before a notary public or other office qualified to administer oath. 12. Controlling Law This Agreement shall be interpreted according to and governed by the laws of the Commonwealth of Pennsylvania. 13. Severability. If any term,condition,clause or provision of this Agreement shall be determined or declared to be void o invalid in law or otherwise,then only that term, condition,clause or provisions shall be stricken from th s Agreement. In all other respects,this Agreement shall be valid and continue in full force,effect,and operation. 14. Recording. Eacparty consents to the recording and indexing of this Agreement in the estate proceedings. IN WITNESS WHEREOF,I he parties have set their hands and seals on the date indicated beneath their signatures. Witness George Michael Richwine Dated: Witne s John Christopher Richwine Dated, ted' Qtne6s Dated: an E.1rizabeth Richwine Da d: 3// Witness Donald Karl Richwine Dated: 3 11. Modification. T iis Agreement may not be modified except by a written instrument signed by all of the parties and ackno Nledged by each of the parties before a notary public or other office qualified to administer oath. 12Controlling Law This Agreement shall be interpreted according to and governed by the laws of the Commonwealth of Pennsylvania. 13. Severability. If any term,condition,clause or provision of this Agreement shall be determined or declared to be void or invalid in law or otherwise,then only that term, condition,clause or provisions shall be stricken from th s Agreement. In all other respects,this Agreement shall be valid and continue in full force,effect,and operation. _- Recording.- Eact party consents _ the recording and indexing of this Agreement r...e~.. g~ IN WITNESS WHEREOF,I he parties have set their hands and seals onthe date indicated beneath their signatures. Witness George Michael Richwine Dated: Witness John Christopher Richwine Dated: Witness Joan Elizabeth Richwine ---�� J/ tn Karl Richwine ` Dated: ~ 3 | RECORDED OFFICE OY E'XN'1 /r A REV S i-ft OF V'iLLS 'i++►3U� 1`i PBWILL & TESTAMENT OF C LER X 0 F ERANM KOR MIRY - 0R, ANS' COURT CUMBERLAND CO., PA I,Francis Kost Richwine,domiciled in the Borough of Carlisle,Cuinberland County, Pennsylvania,do hereby make,publish and declare this as and for my Last Will and Testament, hereby revoking all other wills and codicils heretofore made by me. My spouse is Dorothy Johnson Richwine. My children are George Michael Richwine, John Christopher Richwine,Joan Elizabeth Richwine,and Donald Karl Richwine. I intentionally make no gift to my cbildren in this Will if my spouse survives me. IMM 1- TANGM F PERSOBAL EWEEM I give my personal effects,jewelry,collections,household furnishings and equipment, automobiles and other nonbusiness tangible personal property described with reasonable certainty in a separate,dated writing in existence at the time of my death and signed by me,to those persons designated in such separate writing who survive me. To the extent such property is not effectively disposed of by such separate writing,or in the event my Personal Representatives determine that no such separate writing exists,I give such property to my spouse. If my spouse does not survive me,I give such property to my children who survive me and to my lineal descendants,per stirpes,of any of my children who do not survive me,divided among them as they agree or,if they are unable to agree for any reason,including disability,divided among them by my Personal Representatives in as nearly equal shares as practical,even if one of them is serving as a Personal Representative hereunder. Any determination or division of property made or other action taken by my Personal Representatives under this ITEM shall be conclusive upon all persons interested in my estate. If neither my spouse not any child of mine survives me,such property shall pass with the residue of my estate. I request(but do not require)that the persons receiving this property redistr1ute.it in accordance with any separate writing I may address to them regarding this matter. ITEM Ii. RESIDENCES I give to my spouse my entire interest in any real property,condominium,cooperative apartment,or similar housing unit,used by us as a permanent or seasonal residence,subject to any mortgage or other lien. If my spouse does not survive me,such interests shall pass with the residue of my estate. ti ...... .: .......',.,. ...T.. ...t..,.., ... ..:' 7i t frEM HL UWIE OF.NX EnAXE L I give my spouse my entire interest in any EI FUN Funds and any OZ.S&S Program Funds which I possess. If my spouse does not survive me,I direct that such funds be liquidated and the proceeds thereof be added to the residue of my estate. 2. I give all the residue of my estate to the Trustees then acting under my existing revocable Trust Agreement dated today,which Trustees shall serve without bond. The residue shall be added to and become a part of the Trust assets and shall be held under the provisions of my Trust Agreement in effect at my death,or if this is not permitted by applicable law,under the provisions of my Trust Agreement now in effect. If necessary to give effect to this gift,but not otherwise,the provisions of my Trust Agreement now in effect are incorporated herein by reference. I do not by this Item exercise any powers of appointment. 1. intMent and ftndL I nominate my spouse Dorothy Johnson Richwine,my son John Christopher Richwine,my daughter Joan Elizabeth Richwine,my son Donald Karl Richwine,and my son George Michael Richwine,singly and successively in that order,as my Personal Representatives. These nominees,acting successively in the order named,may nominate substitute,successor,additional,or ancillary personal representatives to serve with them or in their place and I request that the court having jurisdiction over my estate(or any part thereof)appoint such nominees. Each Personal Representative named above or so nominated shall serve without bond and shall have all of the powers,privileges and immunities granted to my Personal Representatives by this Will or by law. 2. ComMsation. I request that my Personal Representatives shall serve without compensation,but shall be entitled to reimbursement for any expenses. 3. Pawerx of Permin#1 Representtattves. In addition to all powers authorized by law,my Personal Representatives shall have the following powers: 8. Investments. To sell or exchange at public or private sale and on credit or otherwise,and to lease for any term or perpetually,any property at any time held hereunder,to grant and exercise options to buy or sell;to invest and reinvest in real or personal property of every kind and description,including common,mutual,pooled or other commingled trust funds maintained by a Personal Representative or a trustee;and to retain as a proper investment any such property whether originally a part of my estate or subsequently acquired,including securities of a Personal Representative or a trustee,its parent or other affiliates of its parent issued in their corporate capacity;all without limitation by any statutes or judicial decisions,whenever enacted or announced, fir. l�.ti''........ ._. ... •`S.:' '.{'1''' ..i't+f '•. R:.__.rr r.; +.r:�r'L:" ' .!t '!rp`f!hF.. d•, .. ..._ .r..rc'?aY=:%�'a.a?_s..rS�•'...icma�iis�o�a�t ': !t.::�'%: 5��; regulating investments or requiring diversification of investments. b. Voting. To vote or to give proxies,with power of substitution,to vote stock,bonds or other securities. C. jaam, To make loans,with or without interest,to my Trustees under my Trust Agreement,or to or for any current income beneficiary of any Trust thereunder,to borrow money,with or without interest,from themselves or others for the benefit of my estate and to give mortgages or other security or margin account interests in the property of my estate. d. CalmL To arbitrate,defend,enforce,release,compromise or settle any claim of or against my estate. CO Dtdffiens of Distribntions. To make divisions or distributions in cash or is kind;to marshal assets among and distribute dissimilar assets to different trusts or shares(without regard to tax basis),to preserve any generation-skipping transfer tax exemption,to obtain any other tag benefit or for any other purpose my Personal Representatives deem proper;and to make any distribution to any beneficiary who is under 21 or who is disabled directly to such beneficiary,to his or her legal representative, to any person responsible for or assuming his or her care,or to an adult person or an eligible bank(including my Personal Representatives)selected by my Personal Representatives as custodian for such beneficiary under any applicable gifts or transfers act. Property divided or distributed in kind shall be valued at then net fair market value. My Personal Representatives may pay from my estate as an expense of administration any packing,storage,shipping and insurance costs incurred in connection with any distributions provided hereunder,and shall not be responsible for loss of,damage to,or depreciation in value of any property so stored or shipped. L bution to Tmst BenefWUy, To distribute directly to any beneficiary who is then entitled to distribution under my Trust Agreement, g. Fdk3OAL To file joint income tax returns and split gifts for gift tax purposes with my spouse,to select the valuation date for death tax purposes and to use administration and medical expenses as income tax deductions or estate tax deductions,to elect the marital deduction for property as qualified terminable interest property ("QTIP"),to allocate the"ta$T exemption"(as defined for purposes of the federal generation-skipping transfer tax)to different trusts,direct transfers,or parts thereof.to make a"reverse 4TIP"election under Internal Revenue Code§2552(a)(3)or its current counterpart,to disclaim powers hereunder and any power,interest,right or property to which I may be entitled,and to make other elections and allocations,all at their discretion -3- T' J✓: 'G. G . :b:•5;...,�"'.;:(`: %1'............ ....4•.:3.�.tYti+'S^..n'a'tih"4�:C:,...ci, ...a`.... .:+�,.;..i1:J.,:��'•1r_ii.�A,..::.:i..,:.+'G.x�if.'u51�331�FAa ��aL:�'M,a.-.L!:�d.'x� and without adjustment of income and principal accounts or other interests in my estate; provided in making such elections,allocations and disclaimers,my Personal Representatives shall act primarily in the best interest of my spouse. .b. AgwtL To employ and pay reasonable compensation to agents, accountants,investment counsel and attorneys. My Personal Representatives may follow the advice of such experts without liabriity if my Personal Representatives used reasonable care in selecting such experts. L Qatediau A=mIlL To employ and pay reasonable compensation to a bank,trust company or brokerage firm as custodian;to place any property in its custody, and in its name or the name of its nominee;and to appoint such custodian as agent to receive,receipt for and disburse both income and principal. Such custodian sball not be liable for any action taken or not taken at the direction of my Personal Representatives. My Personal Representatives shall not be liable for any wrongful act of such custodian if MY Personal Representatives used reasonable care in selecting such custodian. j. $ To receive all rents or other amounts due from any rental or any other real estate interest owned by me at my death or thereafter acquired,including any personal property used in conjunction therewith;to enter into,maintain,repair, improve,manage and operate all such property;to effect and maintain insurance thereon; to pay all taxes and assessments thereon;to extend,renew,replace,increase or pay off any mortgage or mortgages affecting such property;to abandon such property;to adjust boundaries;to grant easements;to partition;to enter into party wall contracts;to insure or perfect title;to demolish or erect buildings thereon;to make,extend,renew or modify any lease,for any term or perpetually;and to do all other things necessary or proper in the- management hemanagement and operation of such property. k. MQXUMM To receive all payments of interest,principal,penalties or fees due from any mortgages or other segued debts owed to me at the time of my death; to release,settle,extend,renew,modify or sell any such secured debt,to prepare,execute and record appropriate documentation pertaining to such debt,and to do all other things necessary or proper in the management of such debt. L EnfMinentut HIZBrdL To conduct environanental assessments,audits, and site monitoring(both as to Estate property and prospective Estate property)to determine compliance with any environmental law or regulation thereunder,to take All appropriate remedial action to contain,clean up or remove any environmental hazard including a spill,release,discharge or contamination,either on its own accord or in response to an actual or threatened violation of any environmental law or regulation thereunder;to institute legal proceedings concernnrg environmental hazards or contest or -4- Ap n t!. : ,.{n .a._ . . f. .... .a tx ,t..„.._,-.. ...: -0.`v:°:. . �i`ti•n .h:;. j':^ ,qr .5 'a:: .:S ♦.:" �'.n_ .1:'.. .. c.: ':." ,.:,.J .r`e.•....5 .: •�::.. .•. nC`.':. :`ti+..•• 'd4....t ''f' ''4... _ .. _ ..:.:..�. ........ 1 .,...._....-�...,t.:_.,..,, ..._.._,..,...�,_.,..:.__:•��:r':;.Y ,.. �uta;.::.,•,•",>:ase:.:3:in�ie:;t: ::;b�.::,....::. t:.: .`,.. �::::Y(:,_..;o °•ri`;.` L: �f' ,� 6 .rte+'.:.�..-..e:�. •'� '.. settle legal proceedings brought by any local,state,or€ederal agency concerned with environmental compliance,or by a private litigant;and to comply with any local,state or federal agency order or court order directing an assessment,abatement or cleanup of any environmental hazards. Any expenses incurred by the Personal Representatives under this subparagraph may be charged against income or principal as the Personal Representatives shall determine. My Personal Representatives may exercise their powers and make disclaimers without court authorization or approval. No one dealing with my Personal Representatives need inquire into their authority or their application of property. 4. Death CAnts. My Personal Representatives shall pay from the residue of my estate(a)my debts which are allowed as claims against my estate,(b)my funeral expenses without regard to legal limitations,(c)the expenses of administering my estate,and(d)the estate, inheritance and other death taxes(except generation kipping transfer taxes),including an interest and penalties thereon,due because of my death with respect to property passing under this Will and any codicil. All such death taxes on property not passing under this Will or any codicil shall be equitably apportioned and paid from or recovered from the property to which such tax applies,as provided by applicable law,allowing the disposition to which a deduction, exemption,exclusion,or credit applies the full benefit thereofi My Personal Representatives shall be reimbursed from the assets held under my Trust Agreement for such part or all of the death costs payable by my Personal Representatives as my Personal Representatives direct,and they shall direct such reimbursement at least to the extent necessary to avoid reduction by such death costs of any pre-residuary gifts made in this Will and in any codicil. My Personal Representative also shall be reimbursed from property over which I have a power of appointment for the increase in such death taxes caused thereby,and to that extent only I exercise such power and appoint to my estate from such property the amount of such increase. S. I finUb . A beneficiary is not deemed to survive me unless such beneficiary survives me by five days. The term"disabled"shall be synonymous with"incapacitated"and includes not only the degree of disability which the law requires for the appointmernt of a guardian,but also the inability to give prompt and intelligent consideration to financial matters. My Personal Representatives shall determine whether a beneficiary is disabled,provided,the determination that an adult beneficiary is disabled shall be supported by the written certification of two physicians. My Personal Representatives are the Executors,Administrators,Ancillary Administrators,or the Personal Representatives of my estate,however titled. 6. De_ a y 3dM E,4t" Each Personal Representative may act under this Will even if interested in my estate in an Individual capacity,as a fiduciary of another estate or trust (including any trust identified in this Will)or in any other capacity. Each Personal Representative may in good faith buy from,sell to,lend fiords to or otherwise deal with my ' -S- ,,.r:.,.•a ..a ,. y.. ....Ls.•.d e.�. . ..• :�.::\. .,}_�� .r. _..ti estate. IN WITNESS WHEREOF,I have hereunto set my hand and seal to this,my LA t Will and Testament,consisting of six pages,each of which bears my initials,this day Of 2000. (SEAL) rancis Kost Richwine,Testator Sigh,sealed,published,and declared by the above-named Testator,Francis Kost Richwine,as and for his Last Will and Testament,in the presence of us,who,at his request,in his sight and presence,and in the sight and presence of each other,have hereunto subscribed our names as witnesses. + v COMMONWEALTH OF PENNSYLVANIA ) SS. COUNTY OF CUMBERLAND ) L Francis Kost Richwine,Testator,whose name is signed to the attached or foregoing instrument,having been duly qualified according to law,do hereby acknowledge that I signed and executed the instrument as my Last Will;that I signed it willingly;and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed to and acknowledged before me by Francis Kost Richwine,the -6- .• r ice`.:,"..... ... ..... ... .. . ..:. . .'•.dam t°s' .. _...w 44-Ck:P�wFl. Testator,this I.l—v3 '`day of e;7,1A,-0E ,2000. fid Testator,Francis Kost Richwine Notary Public f� AFImAYIT tanrMo� ,Nariw+rpi,o�ac C#AAU 8.eUN@0aJW b0UKTV PA COMMONWEALTH OF PENNSYLVANIA ) inrrx�a�atsn,ws�;,tea SS. COUNTY OF CUMBERLAND ) We e7irWi ,wc r'�ir,+�► '=' , _te1��'aiF ' " and jggWi nA& V.6f.f AgWr ,the witnesses whose names are signed to the attached or foregoing instrument,being duly qualified accozding to law,do depose and say that we were present and saw Testator sign and execute the instrument as his Last Will;that Francis Kost Richwine signed willingly and that he cxecuted it as his free and voluntary act for the purpose therein expressed;that each of us in the hearing and sight of the Testator signed the Will as witnesses;and that to the best of our knowledge the Testator was at that time eighteen or more years of age,of sound mind,and under no constraint or undue influence. Sworn or afStmed and subscribed to before me by J�•: and witnesses,this /3 day ofj'�.�✓ , 2000. (SEAL) W ess ,r (SEAL) Witness SEAL) Notary Public L �rMo wsaa� • �'�'� .�t1,fo01 't rah �b •S y� ss 'tC• .Y. - i �.xf.:rt:.a,h'x.:.Js:;1:'.UZ'fG:.`�i.`�„'L`.:1i%,:.:::cfi „iN �;�• Vii.`:'-.... r,� ;t.:. .,.1,'"'`... ........_:•a.:�.'a, n F F,h!: OF CODICIL TO THE R. Lf s .-.lf� OF ;'::LAST WILL & MTA ANT OF CIS DOST MgHVVM I,FRAMS KOST RICHWIPIE,of the Borough of Carlisle,Cumberland County, ennsyb+ # 4ShftW0ake,publish and declare this to be the one(1)Codicil to my Will d9e4ft61:KAW 00., PA TI M L I hereby revoke Paragraph 1 of Item III of my East Will&Testament dated June 13, 2000. I hereby amend Paragraph 1,item IV of my Last Will&Testament dated June 13,2000 to provide in its entirety as follows: 1. Annai vest and Bond, 1 nominate my son,George Michael Richwine,my son,John Christopher Richwine,my daughter,Joan Elizabeth Richwine,and my son Donald Karl Richwine,singly and successively in that order,as my Personal Representatives. These normuces,aging successively in the order named,may nominate substitute,successor,additional„or ancillary, personal representatives to serve with them or in their place and I request that the court having jurisdiction over my estate(or any part thereof)appoint such nominees. Each Personal Representative named above or so nominated shall serve without bond and shall have all of the powers,privileges and immunities gnamted to my Personal Representatives by this Will or by law. /�/� In all other respects,I do hereby ratify and confirm my Last Will&Testament dated June 1.3,2000. IN WITNESS WHEREOF,I hereunto set my hand and seal to this my one Codicil to my Last Will&Testament this 3e of June,2009. 444 q. /( SEAL) Francis Kost Richwine Signed,sealed,published and declared by FRANCIS KOST RICHWINE.the Testator above named as and for his one Codicil to his Last Will&Testament dated June 13,2000,in our rice,who,in his presence,at his request,and in the presence of each other,have hereunto ribscr'bed our names as attesting witnesses. i t �J .1'5..m .. -Z+•• : : yr ';y .r4: +,::.•'`1^�.., .:if'r 4•; .r . .. ."<%x.' .+t.'..&..i':ta•.,+..'Ti';ie'_;.:..:.,;Std,::.}w;.airG.a�...:r�'Ate'[k`Y�''. + .� riT!'�i.'�°�i.i..'i':_.w,..._.. . .... .. ... ..... ._...>. . ','Y. COMMONWEALTH OF PENNSYLVANIA) : SS. COUNTY OF CUMBERLAND ) We,FRANCIS KOST RICHWINE,KEITH 4.BRENNE'MAN,ESQUIRE and SANDRA K.SHOWERS,the Testator and the witnesses,respectively,whose names are signed to the attached or foregoing instrument,being frost duly sworn,do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his one Codicil to his Last Will&Testament dated June 13,2000 and that he bad signed willingly,and that he executed it as his f me and voluntary act for the purposes*mein vgmessed,and that each of the witnesses,in the presence and hearing of the Testator,signed the Codicil as witness and that to the.best of his or herr knowledge the Testator was at that time eighteen,years of age or older,of sound mind and under no constraint or undue influence. - Testator 1 ; Witness r Witness I Subscribed,sworn to and acknowledged before me by FRANCIS KOST RICHWINE,Testator, i and subscribed and sworn to before me by KEITH 0.BR04NEMfAN,ESQUIRE and SANDRA �. K.SHOWERS,witnesses,this 3e day of June,2009. } Notary pu lie •,ter .e, 'La '.�., a• ..t^:L'^:'{ '"�t?°�<: Csii:N; ;rd�,"..,2x11•.. n.x• 1..i'•c.., %�{K'[%.ti.: `,,:F 1'#•" '.�C n:ytio:n•;,:.tls.:L-IfM:%r V.-..!�.��c'b.:.eJ,': .. .,. _"d'. ...,,._..... .-. ..,. . .r.,. .. ...L.•..., ..�i...:•r.'e S:..sok`i:"r..-f�'1,c.kx3.n.N.h,::...a7fi;a•-rv...."•t:S.:�L....<. EXHIBIT "B" Estate Account IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA. ORPHANS' COURT DIVISION FILE NO. 2013-00885 FIRST AND FINAL ACCOUNT OF George Michael Michael Richwine, Executor For ESTATE OF FRANCIS KOST RICHWINE, A/K/A FRANCIS K. RICHWINE, DECEASED Date of Death: 08/07/135 Date of Incapacity, if any: None Date of Executor's Appointment: 08/14/13 Date of First Complete Advertisement: 09/06/13 Accounting for the period: 08/07/13 to 01/12/15 Purpose of Account: The Executor offers this Account to acquaint interested parties with the transactions that have occurred during the Administration. It is important that the Account be carefully examined. Requests for additional information, questions or objections can be discussed with: George Michael Richwine 2224 W.17th Street Wilmington, DE 19806 (302) 622-8776 SUMMARY OF ACCOUNT PAGES PRINCIPAL Receipts 3-4 $ 442,421.78 Net Gain on Sales or Disposition 6 $ (44, 908.72) Less Disbursements: 397,513.06 Debts of Decedent 7 8, 042.55 Funeral Expenses 8 12, 098.84 Administration Expenses 9 23,916.40 Federal, State & Local Taxes 16 150, 885.33-195,080.62 Balance before Distributions $ 202,432.44 Distributions to Beneficiaries 17 202,432.44 Principal Balance on Hand 18 $ 0.00 For Information: Investments Made 19 0.00 Changes in Holdings 20 0.00 INCOME Receipts 12 $ 1.07 Less Disbursements 13 0.00 Balance before Distributions $ 1.07 Distributions to Beneficiaries 14 1.07 Income Balance on Hand $ .00 COMBINED BALANCE ON HAND $ 0.00 ---------------- ---------------- Verification 15 - 2 - PRINCIPAL RECEIPTS Assets Listed in Inventory (Valued as of Date of Death) Real Estate Residence 1213 Stratford Drive Carlisle, PA $ 220, 000.00 Personal Effects Tangible Personal Property (including jewelry) & Household Effects 9,210.00 Automobile 2003 Lincoln Town Car 4,977.00 Cash In safe in residence 1,181.00 Other Unpublished, copyrighted (2011, 2012) manuscript, "True Lies" (Witness to an Era) of Francis K. Richwine 1.00 FORWARD $235,369.00 - 3 - PRINCIPAL RECEIPTS (cont'd) FORWARD 235,369.00 SUBSEQUENT RECEIPTS 08/07/13 Promissory Note of John Christopher Richwine Dtd. 04/10/2000 as amended Various dates, last 01/10/2006 $38,000.00 @ 3% 38,000.00 08/26/13 National Geographic Subscription Refund 8.75 08/26/13 Subscription Refunds The Sentinel 11.57 Bloomberg Business Week 50.40 Consumer Reports 14.00 75.97 75.97 08/27/13 Kiplinger Tax Letter Subscription Refund 23.82 09/03/13 Time, Inc. Subscription Refund 9.67 09/17/13 GE Long-Term Care Ins. Plan Premium Overpayment Refund 5.81 10/02/13 History Channel Subscription Refund 24.00 10/15/13 Comcast Refund 169.83 10/18/13 L.B. Smith Ford/Lincoln Sale 2003 Lincoln Town Car 5,500.00 11/25/13 USAA Auto Policy Cancellation Credit 195.73 12/10/13 Omnicare Refund 20.15 12/30/13 USAA Subscriber Refund 1,307.66 03/24/14 Retirement Pay Arrears from U.S. Treasury 1,084.71 05/13/14 2013 Income Tax Refund Internal Revenue Service 4,055.80 06/03/14 Funeral Burial Expenses from Department of Veterans Affairs 2,000.00 06/06/14 Enrollment Bonus Entergy Plus Holdings LLC 62.90 4 07/30/14 Armed Forces Insurance Exchange Subscriber's Capital Account 296.67 07/30/14 CenturyLink Refund 14.40 10/17/14 PA Department of Revenue Income Tax Refund 2012 Tax Year 1, 030.00 10/28/14 Michael J. Gennett & Mary D. Tramontin Purchase of Furniture from residence 1,550.00 11/14/14 American Modern Select Insurance Company Insurance premium refund for 1213 Stratford Drive 1,956.41 Sub-Total: 57,392.28 Funds Advanced by Francis K. Richwine Trust for Payment Of Debts, Funeral Expenses, Administration Expenses and Federal State & Local Taxes 149,660.50 TOTAL PRINCIPAL RECEIPTS $ 442,421.78 --------------- --------------- 5 - PRINCIPAL GAINS OR LOSSES ON SALES OR OTHER DISPOSITIONS GAIN LOSS 10/12/13 2003 Lincoln Town Car Net Proceeds 5,500.00 Acquisition Value 4,977.00 523.00 11/03/14 1213 Stratford Drive Carlisle, PA 17013 Net Proceeds 174,568.28 Acquisition Value 220,000.00 $ 45,431.72 TOTAL $ 523.00 $45,431.72 NET LOSS TRANSFERRED TO SUMMARY $44, 908.72 6 DISBURSEMENTS OF PRINCIPAL DEBTS OF DECEDENT 07/27/13 J. Christopher Richwine for $ 1000.00 Personal services rendered to Francis K. Richwine Check cleared after date of death 08/3/13 ' Walsh Lawn & Landscaping Mowing for residence Check cleared after date of death 146.28 08/3/13 USAA Credit Card Check cleared after date of death 566.94 08/09/13 Century Link Telephone for residence 41.31 08/11/13 Walsh Lawn & Landscaping Spring clean-up for residence 1,846.00 Bill dated 08/01/13 08/14/13 G. Michael Richwine Reimbursement for funds Advanced July 2013 to pay Household maid, Doloras Steigleman 50.00 08/14/13 J. Christopher Richwine Katie Trip Expenses (discharge of Decedent's promise to pay for travel to his birthday party or funeral) 481.80 08/15/13 Daikon Lutheran Social Ministries Cumberland Crossings Personal Care Expenses per bill dated 07/31/13 1,099.00 08/15/13 Daikon Lutheran Social Ministries Cumberland Crossings Retirement Community Nursing home expenses per bill dated 07/31/13 847.36 08/16/13 Borough of Carlisle Water-Sewer for residence Per bill dated 08/09/13 89.28 08/19/13 Planet Fitness Carlisle 10.00 08/20/13 Comcast per bill dated 08/07/13 74.12 08/20/13 Cumberland Goodwill Fire Rescue EMS Ambulance service on 08/04/13 (from Nursing home to Carlisle Hospital) per Bill dated 08/12/13 84.03 - 7 - 08/20/13 Omnicare King of Prussia Medications per bill dated 07/31/13 67.03 08/27/13 PPL Electric Utilities Electricity for residence Per bill dated 08/16/13 162.94 08/29/13 PNC Bank Credit card expenses per Bill dated 08/19/13 63.04 09/09/13 USAA Savings Bank Credit card payment per Per bill dated 08/23/13 Net of wake expenses shown under funeral Expenses 91.11 09/11/13 Community Life Team Inc Wheelchair Van Transportation from Harrisburg Hospital to Cumberland Crossings Nursing Home per bill dated 09/02/13 92.60 09/24/13 Comcast per bill dtd 09/07/13 84.07 09/28/13 Daikon Lutheran Social Ministries Nursing home expenses per bill Dtd. 08/31/13 1,127.58 02/16/14 Omnicare King of Prussia 01/31/14 Statement 18.06 Sub-total $ 8,042.55 FUNERAL EXPENSES 08/13/06 Ewing Bros. Funeral Home Deposit for Funeral Expenses $ 2,895.36 08/12/13 Nell's Supplies for wake 89.41 08/13/13 Giant Food for wake 238.94 08/13/13 Nell's Supplies for wake 6.43 08/13/13 Cumberland County Honor Guard Military honors at burial side 500.00 08/16/13 Donald K. Richwine Reimbursement for refreshments for wake 738.64 09/09/13 Ewing Bros. Funeral Home Balance Due for Funeral Expenses 7, 630.06 8 - 11/27/13 Guy Eckert Installation VA headstone 137.50 Sub-total $ 12,236.34 ADMINISTRATION EXPENSES 08/14/13 Cumberland County Register of Wills Probate fees $ 488.50 08/17/13 United States Postal Service Stamps for Estate Administration 46.01 08/19/13 The Sentinel Publication Executor's Notice 147.06 08/21/13 Cumberland Law Journal Publication Executor's Notice 75.00 08/21/13 Armed Forces Insurance Pro-rata premium homeowner's & Personal property insurance 69.26 08/22/13 Doloras Steigleman Maid service for residence 50.00 08/31/13 Staples Shredding of FK Richwine Medical records/back income tax returns 74.26 09/04/13 Walsh's Lawn & Landscaping Mowing for residence per 08/23/13 bill 146.28 09/11/13 CenturyLink Telephone service at residence Per bill dated 08/25/13 42.26 09/11/13 S.W. Barrett Real Estate & Appraisal Services Date of Death Appraisal of 1213 Stratford Drive, Carlisle, PA 17013 375.00 09/15/13 Rowe's Auction Service Date of Death Appraisal of Tangible Personal Property & Household Effects at 1213 Stratford Drive, Carlisle, PA 17013 115.00 09/17/13 Doloras Steigleman Maid service for residence 50.00 09/20/13 Walsh's Lawn & Landscaping Mowing for residence per bill dated 09/13/13 146.28 09/20/13 Armed Forces Insurance 9 - Pro-rata premium homeowner's & Personal property insurance 69.26 09/27/13 PPL Electric Utilities Electricity for residence per bill dtd. 09/18/13 198.25 09/28/13 United States Postal Service Stamps for Estate Administration 47.32 10/06/13 Walsh's Lawn & Landscaping Mowing for residence per bill dated 10/03/13 97.52 10/08/13 CenturyLink Telephone service at residence Per bill dated 09/25/13 33.02 10/14/13 Reimburse G. Michael Richwine Home Depot - Moving supplies, tangible personalty 72.30 K Mart - Jumper cables, start Town Car to take To dealer for sale 21.19 10/20/13 Armed Forces Insurance Pro-rata premium homeowner's & Personal property insurance 69.26 10/20/13 Reimburse G. Michael Richwine Nells - Trash bags to clean out residence 104.58 Home Depot - Moving supplies, tangible personalty 25.78 10/21/13 Doloras Steigleman Maid service for residence 50.00 10/27/13 PPL Electric Utilities Electricity for residence Per bill dtd. 10/18/13 164.82 10/28/13 1-800-GOT-JUNK Hauling away 1 truckload discarded Household furnishings & effects 553.00 10/31/13 1-800-GOT-JUNK Hauling away 2 additional truckloads Discarded household furnishings & effects 1,256.00 11/05/13 CenturyLink Telephone service at residence Per bill dated 10/25/13 36.88 11/07/13 Walsh's Lawn & Landscaping Weeding & powerwash residence per bill dated 11/01/13 943.40 11/09/13 Walsh's Lawn & Landscaping Mowing & leaves clean-up - 10 - for residence per bill dated 11/04/13 327.01 11/20/13 Armed Forces Insurance Pro-rata premium homeowner's Personal property insurance 60.71 11/24/13 Borough of Carlisle Water/sewer for residence Per bill dated 11/08/13 238.08 11/26/13 PPL Electric Utilities Electricity for residence Per bill dtd. 11/18/13 115.07 12/09/13 Walsh's Lawn & Landscaping Mowing & leaves clean-up For residence per bill dtd 11/14/13 428.24 12/09/13 CenturyLink Telephone service at residence Per bill dated 11/25/13 33.00 12/18/13 Doloras Steigleman Maid service for residence Regular monthly cleaning 50.00 Extra services re house clean-up 30.00 12/20/13 Armed Forces Insurance Pro-rata premium homeowner's & Personal property insurance 66.08 12/23/13 Walsh's Lawn & Landscaping Final, leaves clean-up For residence per bill dtd 12/16/13 99.64 12/24/13 Walsh's Lawn & Landscaping Snow removal at residence 12/9,12/15 & 12/17/13 144.00 12/31/13 PPL Electric Utilities Electricity for residence Per bill dtd. 12/18/13 163.35 01/08/14 CenturyLink Telephone service at residence Per bill dated 12/25/13 33.00 01/20/14 Armed Forces Insurance Pro-rata premium homeowner's insurance 66.08 01/27/14 PPL Electric Utilities Electricity for residence Per bill dtd. 01/17/14 225.09 02/07/14 CenturyLink Telephone service at residence Per bill dated 01/25/14 33.07 02/11/14 Doloras Steigleman Maid service for residence February cleaning 50.00 02/11/14 Borough of Carlisle Water/sewer for residence Per bill dtd. 02/07/14 317.44 02/16/14 Omnicare King of Prussia Per invoice dtd 01/31/14 18.06 02/20/14 Armed Forces Insurance Pro-rata premium homeowner's insurance 66.08 02/21/14 Walsh's Lawn & Landscaping Snow removal at residence 1/3/14, 1/21/14, 2/3/14,2/5/14, 2/11/14, 2/13/14, 2/15/14 336.00 02/26/14 PP1 Electric Utilites Electricity for residence Per bill dtd. 2/18/14 507.71 03/11/14 CenturyLink Telephone service at residence Per bill dtd. 2/15/14 34.17 03/15/14 Doloras Steiglemen Maid service at residence March cleaning 50.00 03/20/14 Armed Forces Insurance Pro-rata premium homeowner's Insurance 66.08 03/25/14 PPL Electric Utilities Electricty for residence Per bill dtd. 3/18/14 458.45 03/29/14 Doloras Steigleman Maid service for residence April cleaning 50.00 03/30/14 G. Michael Richwine Reimbursement for envelopes & stamps 67.22 04/03/14 Service Line Warranties External water line warranty For 1.213 Stratford Drive, Carlisle 39.00 12 - 04/04/14 Walsh's Lawn & Landscaping Snow removal at residence 03/03/14 48.00 04/04/14 CenturyLink Telephone service at residence Per bill dtd. 3/25/14 33.07 04/0714 Charles Holtry, Tax Collector Tax bill for 1213 Stratford Drive Carlisle, PA 17013 1,429.09 04/20/14 Armed Forces Insurance Pro-rata premium homeowner's Insurance 66.08 04/24/14 PPL Electric Utilities Electricty for residence Per bill dtd. 4/17/14 259.02 05/06/14 CenturyLink Telephone service at residence Per bill dtd. 4/25/14 33.09 65/09/14 Walsh's Lawn & Landscaping Mowing at residence Per bill dtd. 05/03/14 97.52 05/10/14 Doloras Steiglemen Maid service for residence May cleaning 50.00 05/13/14 Borough of Carlisle Water-Sewer for residence Per bill dated 5/9/2014 74.82 05/20/14 Armed Forces Insurance Pro-rata premium homeowner's Insurance 66.08 05/27/14 Walsh's Lawn & Landscaping Mowing at residence Per bill dtd. 05/14/14 97.52 05/28/14 PPL Electric Utilities Electricty for residence Per bill dtd. 5/19/14 110.47 06/04/14 CenturyLink Telephone service at residence Per bill dtd. 5/25/14 33 .09 06/20/14 Armed Forces Insurance Pro-rata premium homeowner's Insurance 66.08 - 13 - 06/24/14 Walsh's Lawn & Landscaping Mowing at residence Per bill dtd. 06/20/14 146.28 06/27/14 PPL Electric Utilities Electricty for residence Per bill dtd. 6/18/14 96.89 06/29/14 G. Michael Richwine Reimbursement for 50 pint humidifier Purchased from The Home Depot for Residence 232.14 07/07/14 Walsh's Lawn & Landscaping Mowing at residence Per bill dtd. 07/03/14 97.52 07/08/14 American Modern Insurance Group Insurance for 1213 Stratford Drive 07/20/14 - 07/19/15 2,770.00 07/09/14 Charles Holtry,Jr. , Tax Collector 2014-2015 Carlisle Area School District Real Estate Tax Bill 3,292.87 07/11/14 Walsh's Lawn & Landscaping Weeding at residence Per bill dtd. 07/04/14 1, 075.00 07/21/14 Walsh's Lawn & Landscaping Mulching at residence Per bill dtd. 07/16/14 876.89 07/23/14 Walsh's Lawn & Landscaping Mulching at residence Per bill dtd. 07/23/14 146.28 08/09/14 Doloras Steiglemen Maid service for residence August cleaning 50.00 08/11/14 Walsh's Lawn & Landscaping Mowing & weeding at residence Per bill dtd. 07/23/14 275.60 08/12/14 Borough of Carlisle Water & Sewer 74.82 08/24/14 Walsh's Lawn & Landscaping Mowing & weeding at residence Per bill dtd. 08/21/14 97.52 09/07/14 Walsh's Lawn & Landscaping Mowing at residence Per bill dtd. 09/03/14 97.52 14 - 09/20/14 Walsh's Lawn & Landscaping Mowing and weeding at residence Per bill dtd. 09/17/2014 139.92 09/20/14 US Postal Service Postage for mailing US & PA fiduciary Income tax returns and memo to beneficiaries 31.25 09/28/14 Walsh's Lawn & Landscaping Weeding, trimming, pruning, At residence hauling per bill dtd. 9/25/14 364.64 10/04/14 Walsh's Lawn & Landscaping Mowing at residence Per bill dtd. 10/01/14 97.52 10/10/14 PPL Electric Utilities Electricity for residence 350.50 10/23/14 PPL Electric Utilities Electricity for residence 121.22 10/24/14 Walsh's Lawn & Landscaping Mowing at residence Per bill dtd. 10/20/14 97.52 10/27/14 1-800-GOT-JUNK Hauling away misc. furniture Mattresses, desk etc. from Residence 488.00 10/27/14 Tips for 1-800-GOT-JUNK 40.00 10/27/14 Carlisle Borough Trash Bag 3 .00 10/27/14 Doloras Steiglemen Maid service for residence Final cleaning 50.00 11/06/14 Walsh's Lawn & Landscaping Mowing at residence Per bill dtd. 11/3/14 97.52 11/6/14 Brown's Property Management Garage attic removal 245.00 At 1213 Stratford Drive 11/10/14 Jarusweski Overhead Door Service Inc Garage door repairs for 1213 Stratford Drive 175.00 11/11/14 PPL Electric Utilities Final bill 11/5/2014 65.90 01/12/15 Reimburse G. Michael Richwine Postage for mailing of final - 15 - us & PA fiduciary income tax returns 16.03 Sub-total $23,916.40 FEDERAL, STATE & LOCAL TAXES 11/02/13 Register of Wills, Agent PA inheritance tax, payment on account 150,153 .09 04/25/14 Register of Wills Addll inheritance tax 438.79 09/20/14 PA Department of Revenue 2013 PA 41 153.45 09/20/14 PA Department of Revenue 2014 Est PA 41 140.00 Sub-total 150,855.33 TOTAL DISBURSEMENTS OF PRINCIPAL $ 195,080.62 16 DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES TO: George Michael Richwine, John Christopher Richwine, Joan Elizabeth Richwine & Donald Karl Richwine, in satisfaction of bequest of Tangible Personal Property under Item I of Will 11/01/14 Equal share of Tangible Personal Property (including jewelry)& Household Effects $ 9,210.00 TO: George Michael Richwine, Trustee U/A dated June 13, 2000, as amended June 30, 2009 w/Francis K. Richwine, Settlor, in satisfaction of bequests under Items II and III of Will 08/07/13 Unpublished, copyrighted (2011, 2012) manuscript, "True Lies" (Witness to an Era) of Francis K. Richwine 1.00 Principal Balance PNC Estate Ac #51-1595-3007 193,221.44 TOTAL DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES $202,432.44 --------------- --------------- - 17 - PRINCIPAL BALANCE ON HAND FIDUCIARY VALUE AT ACQUISITION 01/12/2015 VALUE $ 0.00 $0.00 CASH (AUTOMATICALLY INVESTED) TOTAL PRINCIPAL BALANCE ON HAND $ 0.00 $0.00 - 18 - PRINCIPAL INVESTMENTS MADE TOTAL PRINCIPAL INVESTMENTS MADE $ 0.00 --------------- --------------- 19 - CHANGES IN PRINCIPAL HOLDINGS ACCOUNT VALUE Promissory Note of John Christopher Richwine Dtd. 04/10/2000 as amended Various dates, last 01/10/2006 $38,000.00 @ 3% Inventoried at 38,000.00 08/07/13 Cash advanced from John Christopher Richwine share of Francis K. Richwine Trust to pay Note 38,000.00 0.00 08/07/13 Cash in safe in residence 1, 181.00 Various . Dates Expended for estate expenses (primarily maid for house cleaning) (723.00) 11/10/14 Remaining cash deposited to PNC Estate Ac #51-1595-3007 458.00 08/07/13 Residence 1213 Stratford Drive Carlisle, PA Inventoried at $ 220,000.00 11/03/14 Residence 1213 Stratford Drive Carlisle, PA Sold for $ 174,568.28 45,431.72) 10/12/13 2003 Lincoln Town Car Inventoried at $ 4,977.00 10/12/13 2003 Lincoln Town Car Sold for $ 5,500.00 523.00 20 RECEIPTS OF INCOME Estate of Francis K. Richwine PNC Bank Ac 51-1595-3007 11/12/2013 0.03 12/10/2013 0.05 1/10/2014 0.06 2/11/2014 0.11 3/11/2014 0.06 4/9/2014 0.06 5/9/2014 0.07 6/10/2014 0.12 7/10/2014 0.12 8/11/2014 0.14 9/10/2014 0.13 10/9/2014 0.12 TOTAL RECEIPTS OF INCOME $ 1.07 --------------- --------------- 21 - DISBURSEMENTS OF INCOME TOTAL DISBURSEMENTS OF INCOME $ 0.00 -------------- -------------- - 22 - DISTRIBUTIONS OF INCOME TO BENEFICIARIES TO: George Michael Richwine, Trustee U/A dated June 13, 2000, as amended June 30, 2009 w/Francis K. Richwine, Settlor, in satisfaction of bequest under Items III of Will 11/12/14 Cash $ 1.07 TOTAL DISTRIBUTIONS OF INCOME TO BENEFICIARIES $ 1.07 --------------- J Geor e �Micha�elRi�chwine, Executor of the Will of Francis K. Richwine, Deceased - 23 - VERIFICATION GEORGE MICHAEL RICHWINE, Executor of the Will of FRANCIS KOST RICHWINE A/K/A FRANCIS K. RICHWINE, Deceased, hereby declares under oath that he has fully and faithfully discharged the duties of his office; that the foregoing First and Final Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the Estate have been paid in full; that, to his knowledge, there are no claims outstanding against the Estate; that all taxes presently due from the Estate have been paid; and that the grant of Letters Testamentary and the first complete advertisement thereof occurred more than four months before the filing of the foregoing First and Final Account. This statement is made subject to penalties of 18 Pa. C.S.A. Section 4904 relating to unsworn falsification to authorities. GEORGE MICHAEL RICHWINE Dated• J�9ylJ -3 Ui 7 S 24 -