HomeMy WebLinkAbout05-15-15 RECO R-DED OFFICE '6F
IN RE: ESTATE OF REMSTER Orr VY 11-LQRPHANS' COURT DIVISION
COURT OF COMMON PLEAS OF
?Old FIHY 1 Il 1i �5MBERLAND COUNTY
FELDMAN RENEE R CLE-t-"" �J F PENNSYLVANIA
`C U H ": �'^„ VO. 2012-000416
FAMILY SETTLEMENT AGREEMENT WAIVING FILING OF ACCOUNT
THIS AGREEMENT (the "Agreement') is entered into this- lay of
May, 2015, by and between BRUCE A. FELDMAN, Executor of the Estate of
Renee R. Feldman, deceased, and a residuary legatee of said estate, and
LAURIE J. LYON,a residuary legatee of said estate.
BACKGROUND
A. Renee R. Feldman who resided at 355 S. Sporting Hill Road,Apt 31,
Mechanicsburg, Pennsylvania 17070 (the "Decedent') died March 30,
2012, having left her Last Will and Testament dated January 6, 2010
(the "Will"), which was admitted to probate by the Register of Wills of
Cumberland County, Pennsylvania at the above number and term on
April 5, 2012. A copy of said Will is appended as Attachment 1.
B. Letters Testamentary were issued by the Register of Wills of
Cumberland County, Pennsylvania to Bruce A. Feldman on April 5,
2012.
C. In her Will the Decedent named her two children the sole residuary
legatees: Bruce A. Feldman, 119 Pin Oak Drive, New Cumberland, PA
17070, and Laurie J. Lyon, 102 Woodside Drive, Mechanicsburg, PA
17055.
D. The Executor advertised the grant of Letters Testamentary (proofs of
publication are appended as Attachment 2), prepared and filed an
Inventory and Appraisement of Decedent's property, prepared and filed
a Pennsylvania Inheritance Tax Return and federal and state income tax
returns and paid all taxes due.
E. The Executor has paid all general legatees and specific bequests,all
taxes, debts and expenses of the estate known to him, and has no
knowledge of any unpaid claims, absolute or contingent,which may be
asserted against the estate nor does he have any reason to believe there
are any such claims.
F. The Executor has completed the administration of the estate, has
prepared an accounting thereof appended hereto as Attachment 3, and
has distributed the net assets of the estate in equal shares to Bruce A.
Feldman and Laurie J. Lyon, the residuary legatees named in the Will,
except for 352 shares of Manulife Financial Corporation.
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G. Bruce A. Feldman and Laurie J. Lyon desire that this Agreement make it
unnecessary to file a formal accounting in the Orphans' Court Division
of the Court of Common Pleas of Cumberland County, Pennsylvania.
H. Both residuary legates have been given the unfettered opportunity to
review the books and records of the Executor and based upon such
opportunity or examination,have determined they have sufficient
information to make an informed decision to waive their right to an
accounting.
AGREEMENT
IN CONSIDERATION of the Executor's willingness to distribute and
terminate the estate in accordance with the terms of the Will without the
protection afforded him by a formai adjudication of an executor's account,the
mutual promises and covenants contained herein and other good and valuable
consideration,the receipt of which is hereby acknowledged, and intending to
be legally bound, the parties hereby:
1. Acknowledge we have read this Agreement and represent that the facts
set forth are true and correct to the best of our knowledge, information
and belief. We further acknowledge we are familiar with the provisions
of Decedent's Will.
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2. Waive the filing of a formal account of the administration of Decedent's
estate with respect to the income and principal thereof, in any court
having jurisdiction and, in particular, the Orphans' Court Division of the
Court of Common Pleas of Cumberland County, Pennsylvania.
3. Declare we have examined the accounting attached hereto and
incorporated herein and find it true and correct in all particulars; accept
and approve the accounting with the same force and effect as if it had
been prepared and duly filed with,audited,adjudicated and confirmed
absolutely by such court having jurisdiction over this estate and, as if
the balance of principal and income had been awarded by said court in
accordance with the Agreement and the accounting.
4. Warrant we know of no outstanding and unsatisfied claims against the
estate, and approve the distribution of the combined balance on hand
shown on the attached accounting.
S. Absolutely and irrevocably release and discharge the Executor, his
personal representatives,heirs,successors and assigns, from any and all
actions,liabilities, claims and demands, including but not limited to
liability arising from any mistake of fact or law, or negligent or careless
act or omission by the Executor in connection with the administration
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and distribution of assets shown in the accounting,without a formal
court accounting and adjudication.
6. Agree to refund to the Executor such part or all of the distributive share
which has been or is being distributed to us which may at any time be
determined to have been an erroneous distribution to us regardless of
the cause of such error, even if attributable to negligence.
7. Agree that any period of limitation of actions for the collection for any
erroneous distribution to any of us shall commence only at such time as
the Executor has actual knowledge of such erroneous distribution and
that in no event shall the obligation to collect any erroneous distribution
start earlier than the actual discovery thereof by the Executor.
B. With respect to any distributions of income or principal which we have
received or will receive upon execution of this Agreement, agree to
indemnify and hold harmless the Executor,his personal representatives,
heirs,successors and assigns, from any liability, loss or expense
(including but not limited to costs and counsel fees), arising from any
cause whatsoever,which may be incurred by the Executor as a result of
the administration of this estate or distribution in accordance with this
Agreement including, but not limited to, any liability for any federal
estate tax, Pennsylvania inheritance tax or any other death taxes and
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federal and state income taxes, together with any interest and costs
incidental thereto, relating in any way to the estate and also including,
but not limited to, any assets received or payments or distributions
made by reason of any negligence or mistake of fact or law.
9. Understand this Agreement may be signed in counterpart originals, all
of which together shall be deemed to constitute an original.
10. Agree that this Agreement shall be governed by and enforced under
the laws of the Commonwealth of Pennsylvania.
IN WITNESS WHEREOF, we have executed this Agreement on the day
and year first above written with the intent to be legally bound.
WITNESS:
r
(SEAL)
Bruce A. Feldman
Individually and as Executor
WITNESS:
P'
EAL)
La rie J. Lyon
Individually
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WILL
OF
RENEE R. FELDMAN
I, RENEE R. FELDMAN, currently of Mechanicsburg, Pennsylvania, declare this to
be my will and hereby revoke all prior wills and codicils made by me.
ARTICLE I
Tangible Personal Property
I bequeath such items of my tangible personal property as are specifically itemized on the
list, if any, in my handwriting, signed and dated by me at the end thereof, and attached to
this, my will, to the persons named thereon to receive such items. I bequeath to my
children, Bruce A. Feldman and Laurie J. Lyon, such items of my remaining tangible
personal property not used in business or for the production of income, including without
limitation furniture, furnishings, clothing,jewelry, objects of art and decoration, and the like,
and any motor vehicles which I own, together with the insurance thereon, as they each may
choose, and any disparity among them shall be equaled by such payments among them as
may be necessary. Any remaining personalty not so distributed shall be sold by my
executor, and the proceeds shall be added to the residue of my estate.
ARTICLE 11
Specific Charitable Cash Legacies
A. Temple Ohev Sholom. I give to the Temple Ohev Sholom, which currently
maintains its temple at 2345 North Front Street, Harrisburg, Pennsylvania, or the
succession organization thereto, the sum of Ten Thousand Dollars ($10,000.00),
provided such organization is at the time of distribution a charitable or religious
organization, to which contributions are deductible under section 2055 of the Internal
Revenue Code of 1986, as amended, or any successor section thereto.
. B. Blinded Veterans Association. I give the sum of Five Thousand Dollars
($5,000.00) to the Blinded Veterans Association which presently maintains its
principal office in Washington, D.C., for the general use of such organization,
provided such organization is at the time of distribution a charitable organizatipn to
which contributions are deductible under section 2055 of the Internal Revenr�ode
of 1986, as amended, or any successor section thereto. T;
ARTICLE :111
Powers of Appointment
I declare that 1 do not by this Will intend to exercise any power of appointment:
ARTICLE IV
Specific Cash Bequests
A. Individual. I give the following individuals such sums, subject however, to terms of
the Descendants' Separate Trusts as set forth in Article V hereunder whereby the
father of each such individual named below shall serve as Trustee of his child's
separate trust. If the father of such named individuals is unable or unwilling to serve
as Trustee, then the mother of such named individuals shall serve as Trustee.
1. I give to my granddaughter, Jennifer L. Feldman, the sum of Ten Thousand
Dollars ($10,000.00), subject to the terms of the Descendants' Separate
Trusts.
2. 1 give to my granddaughter, Amanda R. Piro, the sum of Ten Thousand
Dollars ($10,000.00), subject to the terms of the Descendants' Separate
Trusts.
B. Survivorship. Any Beneficiary hereunder who dies within sixty (60) days following
the date of my death shall be deemed to have predeceased me for all purposes of
this Article.
ARTICLE V
Descendants' Separate Trusts
Property that is to be held in the Descendants' Separate Trusts for the individuals named in
Article IV above shall be held under this Article and all references to the "Descendants'
Separate Trusts" shall be to the trusts held under this Article. Each Beneficiary's share
shall be held as a separate trust.
A. During Beneficiary's Life. The following provisions shali apply during the
Beneficiary's life:
1. The Trustee shall distribute to the Beneficiary the net income of the trust at
least annually.
2. . The Trustee shall distribute to the Beneficiary as much of the principal of the
trust as the Trustee may from time to time determine, for the Beneficiary's
health, education, support in his or her accustomed manner of living, or
maintenance.
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3: The Beneficiary may.withdraw all the principal at any time afterattaining age
thirty(30). Prior to that, at any time after attaining age twenty-five (25), the
Beneficiary shall have the right'to withdraw one-half of the then fair market
value of the trust assets.
B. Upon Beneficiary's Death. Upon the Beneficiary's death, the property then held in
his or her trust shall be distributed to such one or more persons out of a class
composed of the Beneficiary's descendants, and surviving spouses of the
Beneficiary's descendants on such terms as the Beneficiary may appoint by a Will
specifically referring to this power of appointment, or in default of appointment or
insofar as an appointment is not effective; to the Beneficiary's descendants then
living, per stirpes, subject to the terms of the trusts under this Article, or if there are
no descendants of the Beneficiary then living; to my descendants then living, per
stirpes, subject, however, to the terms of the trusts under this Article.
ARTICLE VI
Residue
I bequeath, devise and appoint all the rest of my property, of whatever nature and wherever
situated, including property over which I have a power of appointment into two separate and
equal shares to be distributed outright to Bruce A. Feldman and Laurie J. Lyon, per stirpes,
subject, however, to the terms of the Descendants' Separate Trusts in the case of any
beneficiary other than a child of mine.
ARTICLE VII
Spendthrift Clause
No interest of any beneficiary hereunder shall be subject to anticipation, pledge,
assignment, sale or transfer in any manner, nor shall any beneficiary have power in any
manner to charge or encumber his or her interest, nor shall the interest of any beneficiary
be liable or subject in any manner while in the possession of my fiduciaries for any liability
of such beneficiary, whether such liability arises from his or her debts, contracts, torts, or
other engagements of any type.
ARTICLE VIII
Facility of Payment for Minors or Incompetents
Any amounts or assets which are payable or distributable to a minor or incompetent
hereunder may, at the discretion of my fiduciaries, be paid or distributed to the parent or
guardian of such minor or incompetent, to the person with whom such minor or incompetent
resides, or directly to such minor or incompetent; or may be applied for the use or benefit of
such minor or incompetent.
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ARTICLE IX
Powers
A. Fiduciary Powers. In addition to such other powers and duties as may be granted
elsewhere herein or which may be granted by law, my fiduciaries hereunder shall
have the following powers and duties, without the necessity of notice to or consent of
any court:
1. To retain all or any part of my property, real or personal, in the form in which it
may be held at the time of its receipt, notwithstanding that said property may
not be of a character authorized by law.
2: To invest and reinvest any funds held hereunder in any property, real or
personal, including, but not by way of limitation, bonds, preferred stocks,
common stocks and other securities of domestic or foreign corporations or
investment trusts, mortgages or mortgage participations, mutual funds with or
without sales or redemption charges, and common trust funds, even though
such property would not be considered appropriate or legal for a fiduciary
apart from this provision.
3. To sell, convey, exchange, partition, give options to buy or lease upon, or
otherwise dispose of any property, real or personal, at the time held by them,
at public or private sale or otherwise, for cash or other consideration or on
credit, and upon such terms and for such price as they may determine, and to
convey such property free of all trusts.
4. To borrow money from any person, including any fiduciary hereunder, for any
purpose in connection with the administration hereof, to execute promissory
notes or other obligations for amounts so borrowed, to secure the payments
of such amounts by mortgages or pledges of any property, real or personal,
which may be held hereunder.
5. To make loans, secured or unsecured, in such amounts, upon such terms, at
such rates of interest, and to such persons, firms, or corporations as they
may deem advisable.
6. To renew or extend the time for payment of any obligation, secured or
unsecured, payable to or by them as.fiduciaries,for as long a period or
periods of time and on such terms, as they may determine, and to adjust,
settle, and arbitrate claims or demands in favor of or against them.
7. In dividing or distributing any property, real or personal, included herein, to
divide or distribute in cash, in kind, or partly in cash and partly in kind.
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8: Without limitation of:powers elsewhere granted therein, to hold, manage and
develop-any real estate which may be held by them at any time, to mortgage
any such property in such amounts and on such terms-as they may deem
advisable, to lease any such property for such term or terms and upon such
conditions and rentals as they may deem advisable, whether or not the term
of any such lease shall exceed the period permitted by law or the probable
period of retention under this instrument; to make repairs, replacements and
improvements, structural or otherwise, in connection with any such property,
to abandon any such property which they may deem to be worthless or not of
sufficient value to warrant keeping or protecting, and to permit any such
property to be lost by tax sale or any other proceedings.
9. To employ such brokers, banks, custodians, investment counsel, attorneys,
and other agents, and to delegate to them such duties, rights and powers as
they may determine, and for such periods as they think fit.
10. To register any securities at any time in their own names, in their names as
fiduciary, or in the names of nominees, with or without indicating the trust
character of the securities so registered.
11. With respect to any securities forming a part of the trust, to vote upon any
proposition or election at any meeting of the corporation issuing such
securities, and to grant proxies, discretionary'or otherwise, to vote at any
such meeting; to join or become a party to any reorganization, readjustment,
merger, voting trust, consolidation or exchange, and to deposit any such
securities with any committee, depository, trustee or otherwise, and to pay
out of the assets held hereunder, any fees, expenses and assessments
incurred in connection therewith, to exercise conversion, subscription or other
rights, and to receive or hold any new securities issued as a result of any
such reorganization, readjustment, merger, voting trust, consolidation,
exchange or exercise of conversion, subscription or other rights and generally
to take all action with.respect to any such securities as could be taken by the
absolute owner thereof.
12. To exercise all elections which they may have with respect to income, gift,
estate, inheritance and other taxes, including without limitation execution of
joint income tax returns, election to deduct expenses in computing one tax or
another, election to split gifts, and election to pay or to defer payment of any
tax, in all events without their being bound to require contribution from any
other person.
B. Exoneration from Security. No Executor shall be required to give bond or other
security in any jurisdiction and, if despite this exoneration a bond is nonetheless
required from it, no sureties shall be required.
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ARTICLE'X
Taxes
I direct that allestate, inheritance, and succession taxes that may be assessed in
consequence of my death, of whatever nature and by whatever jurisdiction imposed, other
than generation-skipping taxes, shall be paid out of the principal of my general estate to the
same effect as if said taxes were expenses of administration, and all other property
includible in my taxable estate for federal or state tax purposes, whether or not passing
under this will, shall be free and clear thereof; provided, however, that my executor may in
the discretion of my executor request that any portion or all of said taxes (to be paid out of
the principal of my general estate) shall instead be paid out of the principal of any trust
established by me or my husband, to the extent expressly authorized under the terms of
said trust.
ARTICLE XI
Fiduciaries
I appoint as executor hereunder my son, Bruce A. Feldman. If he should be unable or
unwilling to serve or to complete the administration of my estate, then my daughter, Laurie
J. Lyon, shall serve in his place. My executor shall serve as guardian of the property of any
minor beneficiaries hereunder, under any instrument of trust executed by me, under any
policies of insurance on my life, and in any other situation in which the power to make such
appointment exists under the laws of Pennsylvania. No individual fiduciary shall be liable
for the acts, omissions or defaults of any agent appointed and retained with due care or of
any co-fiduciary. No fiduciary named herein shall be required to furnish bond or other
security for the proper performance of duties hereunder.
IN WITNESS WHEREOF, 1, RENEE R. FELDMAN, herewith set my hand to this, my
last Will, typewritten on seven (7) sheets of paper including the self-proving attestation
clause and signatures of witnesses, this b day of January, 2010.
(SEAL)
RENEE R. FELDMAN
Witnessed:
i J residing at G"3-4
fGu�2 ; t l4
residing at �� G�
r`
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COMMONWEALTH OF PENNSYLVANIA
SS:
COUNTY OF
RENEE R. FELDMAN (the testatrix), bckU; 0 1L�- LVn} s��Q and
�,^aljiR - CZ.nck-- (the witnesses), whose names are signed to the foregoing
instrument, being first duly sworn, each hereby declares to the undersigned authority that
the testatrix signed and executed the instrument as her last will in the presence of the
witnesses and that she had signed willingly, and that she executed it as her free and
voluntary act for the purposes therein expressed, and that each of the witnesses, in the
presence and hearing of the testatrix, signed the will as witness and that to the best of his or
her knowledge the testatrix was at that time eighteen years of age or older, of sound mind
and under no constraint or undue influence.
WITNESS: TESTATRIX:
UAL -errscGlr�t��
RENEE R. FELDMAN
WITNESS:
Subscribed, sworn to and acknowledged before me by RENEE R. FELDMAN, the testatrix,
and subscribed and sworn to before me by �y<<� Loci-{ s _ and
San'7ChtCA. _k . oa n-- , the witnesses,.,#his_(day of j0rwa ,
2010. � 4
i 9
6
e
Notary Public
(SEAL)
COMMONWEALTH OF PENNSYLVANIA
Notarial Seal
unda M.Egeiman,Notary Public
City of Hanisbleg,Dauphin County
My Commisslon B"OCL 19,2013
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PROOF OF PUBLICATION
State of Pennsylvania, County of Cumberland
Jackie Cox,Sales Director,of The Sentinel,of the County and State aforesaid,being duly
sworn,deposes and says that THE SENTINEL,a newspaper of general circulation in the
Borough of Carlisle,County and State aforesaid,was established December 13th 111881,
since which date THE SENTINEL has been regularly issued in said County,and that the
printed notice or publication attached hereto is exactly the same as was printed and
published in the regular editions and issues of
THE SENTINEL on the following day(s):
April 13,20&27, 2012
COPY OF NOTICE OF PUBLICATION
EXECGTO S NOTICE '^ 3
LetteTestamentary on tffe Estate
rs of flENEE fl F�LDB�I►N,late 4U5"' y«
Township of HampcYen,Cumberland Cognty 1'ennsyivania deceaseds �: Affiant further deposes that he/she is not
have been granted fo the uride►signed interested in the subject matter of the
a
�nlrpersons knowm�ihemsetvesito be indebted to seed Estate`wdl make= aforesaid notice or advertisement,and that
` ��s�tydi3men' mei7�a�ely},�and those having olaim§►v�l�resent the'tm foY ";�s
all allegations in the foregoing statement as
ts! o"4 Feltlman aExecu;or
r }� °179>'makDnve 11 to time,place and character of publication
x
Sworn to d subscWedm ethis
� 1
Notary Public
My commission expires:
NOTARIAL SEAL
BAMBI ANN HECKENDORN
Notary Public
CARLISLE BOROUGH,CUMBERLAND CNTY
MY Commission Expires Jan 27,2014
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 lega-l-perio`dicaTpub-Iishecrin the Borough'of Carlisle in the County and State a 6resai ,
was established January 2, 1952,and designated by the local courts as the official legal
periodical for the publication of all legal notices,and has, since January 2, 1952, been regularly
issued weekly in the said County, and that the printed notice or publication attached hereto is
exactly the same as was printed in the regular editions and issues of the said Cumberland Law
Journal on the following dates,
viz:
Ap :127,May 4, and May 11, 2012
Affiant further deposes that he is authorized to verify this statement by the Cumberland
Law Journal,a legal periodical of general circulation, and that he is not interested in the subject
matter of the aforesaid notice or advertisement, and that all allegations in the foregoing
statements as to time,place and character of publication are true.
Lisa Marie C yne,Editor
SWORN TO AND SUBSCRIBED before me this
11 of M4y, 2012
Notary
Feldman,Renee R.,dec'd.
Late of Hampden Township.
Executor:Bruce A.Feldman,119
Pin Oak Drive,New Cumberland,
PA 17070. NOTARIAL SEAL
Attorney.None. DEBORAH A COLLINS
Notary Public
CARLISLE BOROUGH,CUMBERLAND COUNTY
My Commission Expires Apr 28,2014
Accounting
Prepared by Bruce A. Feldman,Executor
for
Estate of Renee R.Feldman,Deceased
Date of Death: March 30,2012
Date of Executor's Appointment: April 6, 2012
Date of First Complete Advertisement: April 13, 2012
Accounting for the period April 6,2012 -May 11,2015
Summary of Account
Principal
Stock 4,768
PNC Checking 12,692
PNC Trust 226,965
Post-Death Receipts 1.181
Total Principal Received 245,606
Less Disbursements:
Debts of Decedent 20,926
Funeral Expenses 5,149
Estate Administration Expenses 519
Accountant Fees 3,700
Federal State and Local Taxes 15.188
Total Disbursements 45.482
Balance Before Distributions 200,124
Less Distributions to Beneficiaries 35.000
Principal Balance Before Distributions to
Residuary Beneficiaries 165,124
Distributions to Residuary Beneficiaries
Laurie J. Lyon 80.178
Bruce A. Feldman 80.178
Total Distributed to Residuary Beneficiaries 160,356
Combined Balance on Hand for
Distribution to Residuary Beneficiaries 4,768
Principal Receipts
Assets Listed in Inventory (Valued as of Date of Death)
Common Stocks and Mutual Funds
352 Shares Manulife Financial Corp.
at$13.545/sh. 4,768
Checking and Savings Accounts
PNC Bank Checking#$50-8025-5769 12,692
PNC Revocable Trust
Account#16-27-027-3111402 226.965
Subtotal $244,425
Subsequent Receipts
Manulife Financial Corp. Dividend Checks 563
Verizon refund 6
2011 Federal income tax refund 61
2011 PA income tax refund 551
Subtotal 1.181
Total Principal Receipts $245,606
Disbursements of Principal
Debts of Decedent
Blinded Veterans Association 50
Diamond Pharmacy 56
Country Meadows Associates 334
Country Meadows at Home 8,430
Country Meadows Associates 56
Diamond Pharmacy 171
PA-40 Individual Income Tax 347
Heritage Medical Group 20
Mutual of America refund of overpayment 13
Repayment of Advance received from David R.Lyon 5,000
Repayment,of Advance Received from Bruce A.Feldman 5,000
Repayment of Veterans Affairs pension for March,2012 1.449
Subtotal 20,926
Funeral Expenses
Hetrick-Bitner Funeral Home 3,082
Bitner Family Funeral Homes (grave marker install) 345
Cornerstone Culinary Kitchen (funeral luncheon) 1,472
Yahrzeit Plaque at Temple Ohev Sholom 250
Subtotal 5,149
Administration Expenses
Cumberland Law Journal publication fee 75
Carlisle Sentinel publication fee 147
Personal Representative Commission 0
Attorney Fees 0
Probate Fees 282
PA-41 Filing Fee—Register of Wills 15
Subtotal 519
Accountant Fees
Waggoner,Frutiger&Daub 3,200
Waggoner,Frutiger&Daub Tax Return Prep. 500
Subtotal 3,700
Federal, State And Local Taxes
PA-41 Estate Income Tax 7
PA Inheritance Tax 15,000
PA Inheritance Tax balance 181
Subtotal 15.188
Total Disbursements of Principal 45,482
Distributions of Principal to Beneficiaries
To Temple Ohev Sholom in satisfaction of gift
under Will Article II,Section A 10,000
To Blinded Veterans Association in satisfaction of gift
under Will Article I1,Section B 5,000
To Jennifer L.Feldman in satisfaction of bequest
under Will Article IV,Section A.1. 10,000
To Amanda R.Piro in satisfaction of bequest
under Will Article IV,Section A.2. 10,000
Total Distributions of Principal to Beneficiaries 35,000
Previous Distributions of Principal to Residuary Beneficiaries
To Laurie).Lyon 80,178
To Bruce A.Feldman 80,178
Total Previous Distributions 160,356
Combined Balance on Hand
352 Shares Manulife Financial Corp. 4,768
d