HomeMy WebLinkAbout05-01-15 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 21-14-0584
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ESTATE OF UAVID S. MASLAND, DECEASED
Late of Cumberland Counry, PA
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FAMiLY SETI'LEMENT AGREEMENT AND RELEASE OF
ELIZABETH S. MASLAND AND JOHN C. OSZUSTOWICZ, CO-EXECUTORS
Date of Death: Apri12,2014
Lctters Gra�ted: June 19, 2014
Firet Complete AdveRisement of Grant of Letters: July 11,2014
Account stated to April 28, 2015
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AGREEMENT TO INDEMNIFY,RECEIPT, AND RELEASE
THIS AGREEMENT, by and among Elizabeth S. Masland and John C. Oszustowicz, Co-
exew[ors of the Estate of David S. Masland, Deceased and Elizabeth S. Masland.
WHEREAS, David S. Masland died April 2,2014,testate, a resident of Cumberland
County, Peonsylvania; and
WHEREAS, the Last Will and Testament of David S. Masland dated August 27, 2013,
was duly probated in the Office of[he Register of Wills of Cumbedand County, Pennsylvxnia as
appeazs of record at Number 2 L 14-0584 (a copy of the W ill is attached herero and marked
P.xhibit A); arid
WHEREAS, Letters Testamentary were issued to Elizabeth S. Masland and John C.
Oszustowicz on June 19, 2014; and
WHEREAS, said Co-execu[ors have duly administered the estate according to the laws of
the Commonwealth of Pennsylvania; and
WHEREAS, in ITEM 5 of his will: David gave, devised and bequea[hed all the rest,
residue and remainder of his estate of whatscever nature and wheresoever situate, to his wife
ELIZABETH S. MASLAND.
WHEREAS,Elizabeth S. Masland and John C. Oszustowicz , have bee� furnished with a
complete listi�g of the estate assets,ieceipts and disbursements; and
WHEREAS, it is the desiie of the parties to lhis Ageeement that final distribution of lhis
estate be accomplished without a formal accounti�g to the Ocphans' Court Division of Ihe Court
of Common Pleas of Cumberland County, it being the desire of the parties to avoid[he expense,
delay and publiciry of a fonnal accounting.
NOW, THEREFORE, in consideraUo� of the mutual promises, covenants and agreements
recited herciq the parties do agree as follows:
1. Elirzbeth S. Masland, does hereby release and forever discharge Elizabeth S. Masland and
John C. Oszustowicz, Co-executors, from any and all liability which they had or may have or
which may from time to time arise in connection with their service as Co-executors of the
Estate of David S. Masland, Deceased,and hereby aulhorize and request the Orphans' Court
Division to chazge Ihe same against her share of said eslate, and in consideration for said
distribution, he�eby agree to refund a�y amounts so disnibuted which may be requiced to
fulty dischazge any tae liabiliry of the estate,debts of the decedent, or administration
expenses.
2. F,ach par[y to [his Agreement acknowledges that[his Agreement shall be indexed and
recorded in the estate proceedings and that the terms hereof shall be binding upon their
respec[ive heirs, successors,execu[ors, adminis[ra[ors and assigns.
This Agreement shall bc govemed by the laws of the Commonwealth of Pennsylvania.
DATED this�+ day of M 2015.
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W�tr�s :\ Eliza eth S. Masland, Exew[or
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Witness� Eliza eth S. Masland, Be�eficiary
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W�t��g John C Oszustow�ez,Executor
Exh�b�� A � O � U
LAST WILL AND TESTAMENT
OF
DAVID S. MASLAND
I, DAVID S. MASLAND, of Cumberland County, Pennsylvania, do make, publish
and declare this as and for my Last Will and Testament, hereby expressly revoking all
wills and codicils made by me heretofore, and dispose of my estate as follows:
ITEM 1: I direct the payment of my just debts and funeral expenses, including a
suitable and proper grave marker, as soon as conveniently can be done following my
decease. If my wife disclaims any portion or all of the residuary estate, all such debts
and funeral expenses shall be paid from the portion of my residuary estate Shat my wife
disclaims
ITEM 2: I dired that all State and Federal Transfer Inheritance Tax, Estate Tax,
Succession Tax or any other tax, including any interest, assessments or penallies
thereon, that may become due and payable by virtue of my death, or by virtue of the
passing of any property either under my Last Will and Testament, or in any other
manner, shall be paid from my residuary estate,just as if such taxes were my debts, and
no beneficiary shall be required to pay or refund any part thereof. If my wife disclaims
any portion or all of my residuary estate, all such taxes, interest, assessments and/or
penalties shall be paid from the portion of my residuary estate that my wife disclaims and
is to fortn part of the Disclaimer Trust. None of such taxes, interest, assessments and/or
penalties shall be paid from the portion passing to my wife.
ITEM 3: The articles of household use in the home of my wife, ELIZABETH S.
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MASLAND, and myself are owned by the lwo of us as tenants by the entirety, and I
thQfQfOfB R18k2 f10 diSpOSition of the same because upon my death, she will be[he sole
owner thereof by operation of law, if she survives me. Should my wife, ELIZABETH S.
MASLAND, fail to survive me, then I have prepared a memorandum that will be found
with this, my Last Will and Testament that sets forth articles of household use and the
persons to whom those articles are to be given if my wife does not survive me. If my
memorandum does not dispose of all of such articles of household use, or 'rfthere is no
memorandum found with my Last W ll and Testament, then all of such articles of
household use not disposed of shall be given to my surviving children, as they shall
determine. If they cannot reach agreement, my Executors shall make distribution to my
children, as they deem appropriate in their sole discretion.
ITEM 4: My tangible personal property (excluding money, securities and the like)
and my motor vehicles, together with all insurance relating thereto, I give and bequeath
unto my wife, if she survives me. Should my wife fail to survive me, then I have prepared
a memorandum that will be found with this, my Last Will and Testament,�that sets forth
items of tangible personal property and the persons to whom those items are to be given
if my wife does not survive me. If my memorandum does not dispose of all of such items
of tangible personal property, or 'rfthere is no memorandum found with my Last Will and
Testament, then all of such items of tangible personal property not disposed of shall be
given to my children as they shall delermine. If they cannot reach agreement, my
Executors shall make distribution to my children as they deem appropriate in their sole
discretion.
ITEM 5: All of the rest, residue and remainder of my estate of whatsoever nature
and wherescever situate, I give, devise and bequeath unto my wife, ELIZABETH S.
MASLAND, if she survives me. If my wife does not survive me or in the event that my
wife shall disclaim all or any portion of this giR, devise and bequest made to her, then the
amount otherwise payable shall be held by my Trustees under ITEM 6 hereof.
ITEM 6: If my wife, ELIZABETH S. MASLAND, does not survive me then I give
ten thousand dollars ($10,000)to R. David Bollinger III, ten thousand dollars ($10,000)
to Amy Bollinger Morgan, fiRy thousand dollars ($50,000)to the Methodist Home for
Children as an unrestricted gift, frfty thousand dollars ($50,000) to the Cumberland
County Historical Society, frky thousand dollars ($50,000)to The Bosler Library of
Carlisle, PA, and lwenty thousand dollars ($20,000) to James Ellerman.
Provided my wife fails to survive me by thirty(30)days, I give my entire residuary estate
to my three children, Davis S. Masland, Jr., Janet Strayer Masland and Barbara Fulton
Bolinger, in equal shares per stirpes. If a child or Children of mine is not living at the
time of my death, then the share of my grandchild or grandchildren should be distributed
as set forth in Item 7 below.
If my wife, Elizabeth S. Masland, survives me for a period of thirty (30) days, but
disclaims in full or in part, any property or interest, such property or interest so
disclaimed shall be distributed to my Trustee, John C. Oszustowicz, as a Disclaimer
Trust. My wife, advised by my Executor, and my Trustee, in so disclaiming, should take
into consideration the Federal State Tax consequences of such an election. I dired that
my Disclaimer Trust be held and distributed as follows:
A. During the Irfetime of my wife, Elizabeth S. Masland, my trustee shall pay and
distribute to her or for her benefR, the entire net income therefrom, which payment shall
be made to her periodically, but not less frequently than quarterly. In addition, Trustee
shall from time to time, pay to my wife, or shall apply directly for her benefit, as much of
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the principal of ihe Disclaimer Trust as the Trustee may consider desirable for her
health, maintenance antl support, after considenng all resources available to her.
B. Upon the death of my wife, any principal and accrued undistributed income
shall be paid to my children, David S. Masland, Jr., Janet Strayer Masland, and Barbara
FuRon Bolinger, in equal shares per stirpes. Should any of my children predecease me,
and any of my Grandchildren be a beneficiary of my estate, I dired that the fund due to
said beneficiary be held in Trust by my Trustee, John C. Oszustowicz, Esquire, and
which Trust shall be administered as follows:
ITEM 7: I further direct, anything hereinbefore to the contrary notwithstanding,
that in the event any or all of the distributions provided hereunder (except as provided in
Items 3 and 4 above) be to a beneficiary or benefciaries while she, he or they are still
under the age of forty (40) years, that distribution of the share of each such beneficiary
be instead to my Trustee, JOHN C. OSZUSTOWICZ, ESQUIRE to be held by my
Trustee in a separate and distind trust for each such beneficiary for the following
purposes. I acknowledge that the trust arrangement provided for herein may result in
generation skipping transfer tax. Nevertheless, my interest in controlling the use of my
assets overrides these tax consequences.
A. My Trustee shall accumulate the net income eamed on each trust and shall
add the same to the corpus until the beneficiary of said trust has reached the age of
lwenty-one (21) years. Thereafter, the Trustee shall distribute the net income earned on
each trust to the beneficiary of that Vust in regular installments, and at least quarter-
annually.
B. In the sole and uncor�trolled discretion of my Trustee, he may utilize both the
income andlor principal of each trust for the health, maintenance, education and support
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of the beneficiary of thffi trust. It is my desire, but not my direction, that my Trustee
encourage any and all of the beneficiaries of the trusts created by this will to further their
eduwtion along those lines which interest each beneficiary and provide for a higher
education (college, professional, technical or any other forms of higher education) of any
or all of my beneficiaries, up to the extent or limit of principal and income of the trust of
which he or she is a beneficiary.
C. My Trustee may pay over from time to time such of the principal of the
beneficiary's trust as he or she may request in writing, provided the intended use is for a
purpose which the Trustee believes will promote his or her support, such as the
purchase of a home, establishing a business or profession, wedding expenses, etc.
D. My Trustee shall make expenditures for any beneficiaries without the
intervention of a guardian.
E. My Trustee may pay the reasonable burial expenses, including a suitable and
proper grave marker, for the beneficiary of any trust that has not been terminated by
previous distribution, and 'rf my Trustee, in the exercise of their sole discretion, choose to
pay the same, they shall charge the expense thereof against the trust of that beneficiary.
F. The beneficiary of each such trust shall have the right to withdraw in one or
more installments up to one-third ( 1/3) of the market value of the principal of his or her
tnist after attaining the age of thirty-four(34) years and prior to attaining the age of thirty-
six(36) years. The beneficiary of each such trust shall have the right to withdraw in one
or mora installments up to one-haff( 1/2) of the market value of the principal of his or her
trust after attaining the age of thirty-six (36) years and prior to attaining the age of forty
(40)years. And the beneficiary of each such trust shall have the right to withdraw in one
or more installments the balance of the market value of the principal and any unpaid
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income of his or her trust, after attaining the age of forty (40) years. The market value of
ihe principal shall be determined by my Trustee when the beneficiary, upon reaching
each of the permitted ages for withdrawals, makes the first withdrawal for the age
category.
G. In the event any beneficiary or beneficiaries subject to the provisions of this
Item die prior to having received full distribution of his or her trust, leaving issue
surviving, my Trustee shall divide the balance then remaining in the deceased
beneficiary's trust into as many equal shares as the deceased beneficiary leaves issue
surviving and shall hold each portion, so divided, in a separate and distind trust for each
such issue under the same terms and conditions as my Trustee held the trust of the
deceased benefciary which was divided pursuant to this provision.
H. In the event any beneficiary or beneficiaries subject to the provisions of this
Item dies prior to having received full distribution of his or her trust, without leaving issue
surviving, the balance of his or her trust shall go to the surviving brothers and sisters of
said benefciary and to the surviving issue of any deceased brothers and sisters of said
beneficiary, per stirpes. The share of the recipient shall be added to the trust already
existing for said recipient and shall be administered and/or distributed in accordance with
its terms, providing, however, that if such trust has already been terminated by prior
distribution, then said shares shall be distributed outright to such recipients. And rf no
trust already exists for any such recipient, the share of such recipient shall be held in
trust, administered and distributed by the Trustee herein named in the manner herein
provided for beneficiaries of trusts.
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1. In the event there are no beneficiaries who qualify under the provisions of the
previous pafagraph by representation or otherwise, then all balances remaining shall be
distributed to qualifying charities to be identified by my Executor.
ITEM 8: In the administration of my estate and the trusl herein created, my
Executors and Trustees shall have the following powers without leave of court in addition
to, but not in limitation of, the powers granted by law to the Executors and Trustees of
estates and trusts, which powers shall continue afler the termination of my estate and
the trust or trusts provided for herein until adual distribution of the assets:
A. To receive in the estate and to receive and retain in the trusts any assets, real
or personal, to which I may be entitled at the time of my death, which my Executors or
Trustees may deem for the best interest of the estate or trusts without being required to
convert said assets into so-called "legal investments".
8. To invest and reinvest in such securities as a prudent man of intelligence and
discretion would buy for himself for investment, and not for speculation, giving due
regard to the safety of the principal and the adequacy of the income, and without being
limited to the so-called "legal investmenY' of the Commonwealth of Pennsylvania, said
investment authority to include the right to invest in any Discretionary or Legal Common
Trust Fund that may be administered and managed by my Corporate Executor or
Corporate Trustee.
C. To sell or buy real estate wdhout Court order at public or private sale; to make,
execute and deliver or receive good and sufficient deeds of conveyance and give or
receive good title therefore; to reinvest the proceeds as if they had originated in personal
property; to mortgage or encumber any real estate held in trust, or comprising part of my
estate, borrowing the necessary funds from any source, including themselves; to
7
improve any property or otherwise ezpend principal funds for the upkeep and welfare ot
any properties; to release, vacate and abandon the same; to grant and acquire licenses
and easements with resped thereto; to make improvements to or upon the same; and in
general to do all things necessary in the management of the properties as if they are the
owners thereof, including the right to let property and to maka leases for any term
including beyond the terms of the trusts. The purchaser shall not be required to see to
the proper application of proceeds but may pay the same over to the Executors or
Trustees selling the same.
D. To make distnbution hereunder in cash or of property and securities in kind at
fair market value at the time of such distribution and in such a manner as to be fair,
equitable and just to all concerned. Distribulions of property and securities are not
required to be identical among the beneficiaries and shares, and some may receive one
type of property and security while another may receive another type of property or
security.
E. Income accrued on any property received by my Trustees either at the
inception of the trust or as an addition thereto shall be treated as income and not as
principal. Upon the death of any beneficiary of income, any undistributed income in the
hands of my Trustees held for such beneficiary at the time of his or her death shall be
paid to the person or persons for whose beneft the principal producing such income is
wntinued in trust or to whom it is distributed under the terms of this will.
F. To exercise any eledion or privilege given by the federal and other tax laws,
including but not limited to, the consent on gift tax retums to have any grft made by my
spouse considered as made in part by me for gik tax purposes, the filing of joint income
tax retums, the payment of any portion of income or gift tax due under such retums, the
8
election of the alternate valuation for federal estate tax purposes, the election to claim
deductions for federal estate tax or for federal income tax purposes, the allocation of the
federel generation-skipping tax exemption and the election of the method of payment of
pension, profit-sharing, HR-10, individual retirement account, and any other similar
benefits. In addition, my fiduciaries, in their sole discretion, may make or not make
equitable adjustment among the beneficiaries, without the consent of the beneficiaries,
for the exercise or non-exercise of any election or privileges. In particular, the Executors
are also authorized:
i. To allocate any of my exemption from the Federal Generetion Skipping
Transfer Tau provided in Section 2631 of the Internal Revenue Code of 1986, as
amended (the "Code"), which is available at the time of my death to any property as to
which I am deemed to be the transferor under the provisions of Sedion 2652(a) of the
Code, including any property transferred during my life as to which I did not make an
allocation prior to my death.
ii. Property may be subject to allocation under Subparagraph i of this
ITEM 8F. whether or not it is included in my probate estate. All allocations under
Subparagraph i of this ITEM 8F. shall be in the sole discretion of my Executors, who
shall have the power to omit any such property from any such allocation. Any decision
made by my Executors shall be binding on all persons.
G. To disclaim and/or renounce any amounts to which I may be entitled from any
trust or estate of which I am a beneficiary rf my fduciary, in such fiduciary's sole
discretion, believes such renunciation or disclaimer would be appropriate.
H. To register or carry any investment in their own names or in the names of one
or more nominees including that of a Corporate Trustee or a member firtn of the New
9
York Stock Exchange, a clearing house, a depository, in book entry fortn, or to retain any
such investment unregistered or in a form pertnitting transfer by delivery .
I. To vote by person o�proxy and to participate in any reorganization or merger of
companies or corporations whose stock is held by them. My fduciaries may exercise
any and all conversion, subscription and other rights of whatever nature, including, but
not limited to, stock options with resped to any stocks or other securities and shall have
the right to sell or otherwise dispose of all or any part of the assets held or to bortow for
the purpose of making payment.
J. To allocate to principal corporate distributions received in shares of the
distributing corporation, regardless of the number of shares and however described or
designated by the distributing corporation.
K. To employ from time to time such person or persons, upon such terms and
conditions as they deem advisable, to perform all ministerial and administrative duties,
including investing and reinvesting property, keeping books and records and preparing
all tax retums.
L. If my Trustees determine, in their sole discretion, that the principal of any one
(1) or more of the trusts provided herein is too small to administer in a cost effec[ive
manner for the benefit of the beneficiaries, then the Trustees shall be permitted to
distribute the principal and any accumulated income to the then existing income
beneficiaries of such trusts.
ITEM 9: No assignment or order by any beneficiary by way of anticipation of any
of the principal or income of the Vusts herein created shall be valid; but the income and
principal shall be paid diredly to the beneficiaries entitled to receive it, and the income
70
and principal shall not be subject to attachment, execution, levy, sequestration,
hypothecation, garnishment or other process while in the hands of my Trustees.
ITEM 10: If, for any reason, a guardian over the estate of a beneficiary or
beneficiaries is needed or required, my Trustees, shall be the guardians of the estate of
such beneficiary or beneficiaries, with the same rights, powers, privileges, duties and
responsibilities as I have given to them as Trustees.
ITEM 11: All references in my Will to children and issue shall include those born
either before or after the date of my Will. Such references do not include adopted
children.
ITEM 12: I nominate, constitute and appoint my wife, ELIZABETH S. MASLAND,
and JOHN C. OSZUSTOWICZ, ESQUIRE, to be Co-Executors of this, my Last Will and
Testament. If my wife is unable or unwilling to serve or to continue to serve as an
Executor, JOHN C. OSZUSTOWICZ shall serve as sole Executor. If JOHN C.
OSZUSTOWICZ is unable or unwilling to serve or to continue serve as an Executor,
then CHRISTOPHER RICE shall serve as an Executor or co-executor. If JOHN C.
OSZUSTOWICZ and CHRISTOPHER RICE are unable or unwilling to serve, then
ORRSTOWN BANK shall serve as Co-Executor with my wife, or as sole Executor if she
is not serving as an Executor. No Executor or Trustee shall be required to give bond.
ITEM 13: If my wife, ELIZABETH S. MASLAND, is unable or unwilling to serve or
continue to serve as a Trustea, JOHN C. OSZUSTOWICZ shall serve as sole Trustee. If
JOHN C. OSZUSTOWICZ is unable or unwilling to serve or continue to serve as a
Trustee, CHRISTOPHER RICE shall serve as Co-Trustee with my wife, ELIZABETH S.
MASLAND, or as sole Trustee 'rf my wife is not then serving as a Trustee. If all of the
11
above-named Trustees are unable or unwilling to serve, then ORRSTOWN BANK shall
serve as Trustee.
ITEM 14: Wherever the context requires, the masculine gender shall include the
feminine and neuter gender, and vice versa, and the singular shall include the plural,
and vice versa.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this 2�t�day
ot U V � , 2013. � � �
��`�C-�4iG�--•-�( ,
DAVID S. MASLAND
���.Signed, sealed, published, acknowledged and declared by the above-
named TestatOr, DAVID S. MASLAND, as and for his Last Will and Testament, in the
presence of u�, who, at his request, in his presence and in the presence of each other,
have hereunto�,subscnbed our names as witnesses thereto.
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COMMONWEALTH OF PENNSYLVANIA )
) SS:
COUNTY OF CUMBERLAND )
I, DAVID S. MASLAND, Testator, who signed the foregoing instrument, having
been duly qualified according to law, acknowledge that I signed and executed the
instrument as my free and voluntary act for the purposes therein contained.
�"'�"/ � � -
DAVID S. MASLAND
Swom to or affirmed and
Acknowledged betore me by
DAVID S. MASLAND the
Testator, this Z�1�'�day
of PV�I�V S�— � ?O'I3.
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Notary Public �"�B01O�Gin°b1an°C°""�'
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COMMONWEALTH OF PENNSYLVANIA )
) SS:
COUNTY OF CUMBERLAND )
We, the undersigned witnesses who signed the foregoing instrument, being duly
qualified according to law, depose and say that we were present and saw Testator sign
and execute the instrument as his Last Will and Testament that he signed and executed
it willingly as his free and voluntary ad for the purpose therein expressed; that each of
us in his sigM and hearing signed the Will as witnesses; that Testator is known to each
of us; and that to the best of our knowledge and observation the Testator was at the time
of sound mind and under no constraint or undue influence.
����
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Swom to or affirmed and subscribed
to before me by DA v i � 1�' N.12�'Z
and_ I�pta n W i I d wRnesses,
this 2l*dayofl r,a��uct , 2013.
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Notary Public .
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Estate of David S. Masland - All Dates
6/23/2014 ihrough 4/282015 page 7
4Y282015 Memo Amount
Oale Num Descnption . _ . _ _ ._.
BALANCE6/2212014 . _. _ 0.00
623/2014 Opening Balance� � � � � 0.00
6I2320t4 DEP Deposil OrrslownBankAcct �9.z��.26
6/262014 1001 Thomwald Home AccL f120130 -4����,ZZ
62620t4 1002 Hoffman Rolh Funeral Ez0-see bill -».�6�2<
6/262014 1003 Home Insteatl Senior Care Masland Inv 2139-0414-2 -607.55
6/26/2074 1004 Cumbedand Goodwill Fire ._ Masland 14-134963 . -8����
6/26/2014 7005 Cumberland Co Law Journal advertising - -75.00
6/262014 1006 Law Offce John C Oszuslo._ Reimb Probate fees -860.50
7/1/2014 Debit Deluxe Check checks . -16 75
7/10/2014 DEP Deposit � Highmark refund � 377.37
7242014 101 AM fee lo dfr car 33.00
7/24/20t4 102 CommonwealthOfPA carGRrfee . -95.00
7/24/2014 103 � CommonwealthOfPA cartxfrfee -59.00
8A8/2014 104 TheSen�inel advertising -11620
8/19/2074 105 LawOffcesOfSaidis, Sulliv...pmffees -7,640.00
11/252014 � DEP Deposit � undaimed properly 328.40
4/24/2015 �06 ElizabethMasland partial 3,500.00
428/2075 107 Law Offce John C Oszuslo... es�ate setllemen�fees . -2.500.00
4/28/2015 108 Register Of Wills Family settlement filing fee -20.00
4/282015 Print Elizabeth Masland Final -53,837.87
6/23/2U'14-M2812015 � . . �- - 0.00
BALANCE 4/2&2015 _. 0.00
TOTALINFLOWS � 79.923.03
TOTALOUTFLOWS -79,923.03
NET TOTAL 0.00