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Home My WebLink About06-08-15 #12264-1-SA/HDR/LRS/jab/FSA/5/21/2015 4:08:55 PM iN RE: : IN THE COURT OF COMMON PLEAS ESTATE OF : CUMBERLAND COUNTY,PENNSYLVANIA MILTON E. STEWART : ORPHANS COURT DIVISION DECEASED : : N0. 21-13-1060 FAMILY SETTLEMENT AGREEMENT THIS AGREEMENT is made and entered into this /u��'"" day of urc� , 2015,by and between GLENN A. STEWART and LOUANN STEWART, as Co-Executors of the Estate of Milton E. Stewart, Deceased, (hereinafter referred to as "Co-Executors"), and GLENN A. STEWART,ANDREA BOESHORE BORTZ and ST. PAUL'S�JNITED METHODIST CHURCH OF CHRIST,as residuary beneficiaries of the said Estate (herein collectively referred to as the "Beneficiaries"). WHEREAS,Milton E. Stewart of Camp Hill, Cumberland County, Pennsylvania, (hereinafter referred to as the"Decedent")died on August 18, 2013, leaving his Last Will and Testament dated September 6, 2005,which was admitted to probate by the Register of Wills of Cumberland County, Pennsylvania on October 3,2013 (a true and correct copy of his Last Will and Testament is attached hereto as Exhibit "A"); and WHEREAS, GLENN A. STEWART and LOUANN STEWART have been duly appointed and are now serving as Co-Executors of the Estate of Milton E. Stewart; and ,� � � � � � r� r,.� c� � o c_._ <�a �-� �.. � � ._ ;:�� —�- t,3 -'�-, � .�.... `�� ,.,ro - f.. , ,. , , ,. , � -;r : ; . , N 1 � :ti � � �At�� v N ,�'' � � � F-' 1 ..:.�, �u.i...,.�n rnr- r WHEREAS,the Grant of Letters Testamentary was advertised in the Cumberland Law Journal on November 8,2013;November 15, 2013; and November 22,2013, and in The Sentinel on November 4, 2013;November 11, 2013; and November 18, 2013; and WHEREAS, GLENN A. STEWART is the son of the Decedent and is a residuary beneficiary of the Estate; and WHEREAS,ANDREA BOESHORE BORTZ is the step-granddaughter of the Decedent and is a residuary beneficiary of the Estate; and WHEREAS, ST. PAUL'S UNITED CHURCH OF CHRIST in Amity Township,Berks County,Pennsylvania is a residuary beneficiary of the Estate; and WHEREAS,pursuant to paragraph 2. of the Last Will and Testament of the Decedent, all household articles and furnishings were given equally to his son, Glenn A. Stewart, and his step- granddaughter,Andrea Boeshore. Further, it is stated that in the event that there are any items which neither of them desires, said remaining items shall be distributed unto Dorris Ettinger,the Decedent's niece. WHEREAS,pursuant to paragraph 3. of the Last Will and Testament of the Decedent,the rest,residue and remainder of the estate is to be distributed as follows: 3. I give, devise and bequeath all the rest,residue and remainder of my estate,real, personal and mixed, of whatsoever kind and wheresoever situate, in the following manner: A. Ten(10%)percent thereof unto St. Paul's United Church of Christ in Amity Township,Berks County,Pennsylvania; B. Forty-Five(45%)percent unto my son, Glenn A. Stewart. In the event that my son, Glenn A. Stewart should predeceased me or should die within thirty (30) days after my decease,I direct that his share shall be distributed unto my 2 �� u i ,n-rnr � daughter-in-law,Heather O. Stewart. In the event that both my son, Glenn A. Stewart and my daughter-in-law,Heather O. Stewart should predecease me or should die within thirty(30) days after my decease,I direct that this share shall be distributed unto my said son's issue,per stirpes. C. Forty-Five (45%)percent unto my step-granddaughter,Andrea Boeshore. In the event that my said step-granddaughter should predecease me or should die within thirty(30)days after my death,I direct that this share of the residue of my estate shall lapse. WHEREAS,each of the parties to this Agreement has been furnished with a complete listing of the Estate assets,receipts, disbursements and distributions, all set forth on the Accounting and Statement of Proposed Distribution,both of which are attached hereto; and WHEREAS,the duties and responsibilities of the Co-Executors incident to the administration of the Estate have been substantially completed; and WHEREAS,it is the desire of the Co-Executors that final distribution of this Estate be accomplished without a formal accounting by the Co-Executors to the Orphans' Court Division of the Court of Common Pleas of Cumberland County,Pennsylvania in order that expense, delay and publicity may be avoided. NOW,THEREFORE,the parties hereto, for good and valuable consideration,receipt of which is hereby acknowledged, and intending to be legally bound hereby, agree as follows: 1. The Estate of Milton E. Stewart is represented by Smigel, Anderson& Sacks,LLP. 2. The Fiduciary Income Tax Returns for tax year 2014-2015 will be filed with the Internal Revenue Service and the Pennsylvania Department of State. A reserve has been set aside for additional accountant fees and fiduciary income ta�es associated with the preparation and filing of the Final Fiduciary Income TaX Returns. 3 �".� I�I_,.��..fllf , 3. The Pennsylvania lnheritance Taa�Return was filed with the Cumberland County Register of Wills on May 8, 2014, and is attached hereto as Exhibit"B". 4. The Notice of Inheritance Tax from the Pennsylvania Department of Revenue changing the Return as filed, dated September 22,2014, is attached hereto as Exhibit"C". 5. The parties agree that any amounts remaining,after payment of fiduciary income t�es,accounting and attorney fees, and miscellaneous expenses, if any, will be divided among the Beneficiaries in proportion to their interest in the Estate. 6. Each of the parties to this Agreement acknowledges and agrees that the Co- Executors will not file an Account or Petition for Distribution or secure a Decree of Distribution from any Court having jurisdiction in the matter of the Estate of Milton E. Stewart, deceased. Each of the parties further acknowledges their right to compel such Account, Petition or Decree, and, based upon their consultation or opportunity for consultation with their respective advisors, do hereby waive such rights. 7. The Beneficiaries acknowledge and agree that the Accounting and the Schedule of Distribution attached hereto as Exhibit"D" are satisfactory and proper, and the Beneficiaries accept distribution in accordance with its provisions. S. Glenn A. Stewart and Andrea Boeshore Bortz acknowledge that they have received and divided to their mutual satisfaction,the household articles and furnishings belonging to the Decedent and received same. 4 ^'^"'"7 'II1 !'ll l'T'If ° 9. Each Beneficiary does hereby forever release and discharge the Co-Executors from any and all claims and liabilities of any kind or nature whatsoever, arising from and relating to their services or status as the Co-Executor of the Estate of Milton E. Stewart. 10. The Co-Executors and the Beneficiaries, individually and collectively,hereby represent that they have disclosed to each other and to the Estate any and all information that may or does have an impact on the administration of the Estate, including all information regarding its assets and liabilities, and, further,the accountants and attorneys for the Estate have relied on such information in the preparation of documents for and on behalf of the Estate,including any federal, state or local tax returns reflecting any t�es due or to become due. 1 l. The Beneficiaries agree to execute such additional releases as the Co-Executors may submit in order to confirm their discharge from any further liability to the Beneficiaries in connection with the said Estate. 12. The parties, and each of them,hereby forever fully release, compromise, settle and discharge any and all claims, demands, actions or causes of action, legal or equitable, absolute or contingent,vested or hereafter to accrue,which any of them may have against any other party hereto or against the Estate of Milton E. Stewart,Deceased, or the Co-Executors hereof,by reason of any matter, cause or thing growing out of or relating to any property or assets of said Estate,or growing out of or relating to any act of the Co-Executors in their administration of said Estate,even if attributable to negligence. The parties do further agree to indemnify and hold harmless said Glenn A. Stewart and LouAnn Stewart, Co-Executors, from any and all liability which may arise against the Estate from creditors or other claimants. 5 �� urr��u��r�7r� � 13. It is the express intention of the parties that the legal effect intended by the Agreement be the same in each and every respect as would be obtained had a Decree in Distribution in the Estate been entered by the Orphans' Court Division of the Court of Common Pleas of Cumberland County,Pennsylvania,which Decree has become final and unappealable. 14. Upon presentation of a valid claim of any creditor or upon receipt of any additional valid expense of administration,the Beneficiaries agree to pay any such claim or expense, proportionately to their interest in the Estate. 15. The parties acknowledge that this Agreement shall be interpreted pursuant to and governed by the laws of the Commonwealth of Pennsylvania and shall inure to the benefit of and be binding upon the parties hereto,their personal representatives and Beneficiaries at law, as the case may be. The parties further agree that this Agreement shall be indexed and recorded in the estate proceedings in the Orphans' Court Division of the Court of Common Pleas of Cumberland County, Pennsylvania. 17. It is understood by the parties that in accordance with the fee arrangements with counsel for the Estate,total fees and costs to date equal $10,753.50 for legal services rendered in connection with the administration of the Estate. A reserve of Seven Thousand Five Hundred ($7,500.00)Dollars has been set aside for additional attorney fees, additional accountant fees and any Fiduciary Income Tax. The Beneficiaries agree that any reserve amounts remaining after payment of final fees and costs,will be distributed to the Beneficiaries proportionately to their interest in the Estate. 6 � ��, ,��.�,,,- , 18. This Agreement may be executed in any number of counterparts, each of which shall be deemed to be an original as against any party whose signature appears thereon, and all of which shall together constitute one and the same instrument. 19. This Agreement constitutes the entire agreement between the parties, and there are no representations, warranties, covenants or obligations accept as set forth herein. [REMAINDER OF PAGE LEFT INTENTIONALLY BLANK] 7 .-,.� u i.,i�.n�-. ! IN WITNE55 WHEREOF,and intending to be legally bound,the undersigned have executed this Agreement as of the date first written above. WITNESS: � , , ,, ,' �._.........._... ._.. �. Glenn A.Stewart,Co-Executor Dated: �� -—�� .2015 LouAnn Stewart,Co-Executor Dated: .2015 /' f� ' lenn A.Stewart,Beneficiary Dated: s�� Z^ �' .2015 Andrea Boeshore Bortz,Beneficiary Dated: .2015 ST.PAUL'S UNITED CHURCH OF CHRIST By: Name: Title: Dated: .2015 .,.:�!��..1...',.,�� 1� e i •� ; � I � I � IN yVI'1'NESS WI�REOF,and intending to be legally bound,#he undersigned have executed this Agreement as af the da.te first written above. � WTTNESS: Glenn A.Stewart,Co-F�.ecuta�r Dated: ,2Q15 i �_ G��.�s-t� �f")1 , ; TAl1f�71II S�Wd2'k,CO-EX6C1]t{➢T � Dated: � � �• � - 1 `� ,2015 Gtenn A. Stewart,Benefici�ry Dated: ,2015 i � Andrea Boeshore Borri,B�;neficiazy Dated: _ ,2a15 ST.PAUL'S UNITED CHC.JRCH OF CHRIST ' I By: Name: Title: Dated: _ ,2015 ' ' i 8 I i � E f � �ui �u rrir � IN WITNESS WHEREOF,and intending to be legally bound,the undersigned have executed this Agreement as of the date first written above. WITNESS: Glenn A.Stewart,Co-Executor Dated: .2015 LouAnn Stewart,Co-Executor Dated: .2015 Glenn A.Stewart,Beneficiary Dated: .2015 Andrea Boeshore ort ,B neficiary Dated: �/v`a � G�'"�� .2015 ST.PAUL'S UNITED CHURCH OF CHRIST By: Name: Title: Dated: .2015 °�� 'df I 1 II f I1f " IN WITNESS WHEREOF, and intending to be legally bound, the undersigned have executed this Agreement as of the date first written above. WITNESS: Glenn A. Stewart, Co-Executor Dated: ,2015 LouAmi Stewart, Co-Executor Dated: ,2015 Glenn A. Stewart, Beneficiary Dated: , 2015 Andrea Boeshore Bortz,Beneficiary Dated: , 2015 ST. PAUL'S UNITED CHURCH OF CHRIST � By: - j ::.� � ,, Name: .f��.�, %;" �,(�� . Title: ` �� '.,�:,�"1,'" �i L l Dated: .9� ,✓G% ,2015 8 ��JI'1.,II"i11f.. , �2�� C `�� ,: �._� : �� _ ��, ' ��r°�:'t�,�,��, COMMONWEALTH OF PENNSYLVANIA OFFICE OF ATTORNEY GENERAL KATHLEEN G. KANE ATTORNEY GENERAL May 5, 20l 5 Charitable Trusts and Organizations Section 14`�'�Floor, Strawberry Square Harrisburg, PA 17120 Telephone: (717) 705-1611 Facsimile: 717-787-1190 hvance rittman@attorneygeneral.gov Joanne A. Bradley, Paralegal SMIGEL, ANDERSON & SACKS, LLP 4431 North Front Street, Third Floor Harrisburg, PA 17110 Re: Estate of Milton E. Stewart Dear Ms. Bradley: This will acknowledge receipt of your letter and enclosures c•egarding the above-captioned matter. I have reviewed the First and Final Account and have no objections. Please forward a copy of the signed Release as soon as it is available so that I can close my file. Please be advised that the above review was conducted pursuant to the parens patriae role of the Charitable Trusts and Organizations Section, and has no bearing oii any tax, antitrust, consumer protection, or other matter unrelated to that funetion. Thank you for your time and attention to this matter. Very truly yours, � � ( � � ,",°:�� .. Heather J. Vance-Rittman Senior Deputy Attorney General ,�.1 iirr.,n.rnr , EXHIBIT A LAST WILL AND TESTAMENT 9 � �u i_..,n��rim� , I, MILl'ON E. ST'E�lAR�', of the Commonwealfh of P�r�nsylvania, being of sound and disposing mind, memory, and understanding, do her�,by make, publish, and declare this as and for my Last Witl and Testament, and do hereby revoke any and all Wills by me heretofore made. 1. I order and direct my Co-Executors hereinafter ��amed to pay aif my just debts and funeral expenses as soon as conveniently possible after my decease. i direct that all taxes that may be assessed in consequence of my death, of 4vhatsaever nature and by whatever jurisdicfiion imposed, including interest and penalties thereon, if any, and with respect to ali property forming my gross estate for death tax plarposes, whether passing under this Will or otherwise, shall be paid from my residuary estate as part of the expense of the administration of my estate without apportionment or righf of reimbursement. 2. I give, devise and bequeath all my household articles and furnishings equaily unto my son, Glenn A: Stewart, and my sfiep-granddaughter, Andrea Boeshore. In the event that there are any items which neither of them desires, I direct that said remaining items shall be distributed unto my wife's niece, Dorris Ettinger. 3. I give, devise, and bequeath all the rest, residue, ancl remainder of my estate, real, personal, and mixed, of whatsoever kind and wheresoev�r situate, in the fo(lowing manner: _ A. Ten (10%) percent thereof un#o St. Paul's United Church of Christ in Amity Township, Berks Gounty, Pennsylvania; �t u i ,u.rnr , B. Forty-Five (45°10) percent unto my son, Glenn A. Stewart. In the event that my son, Gienn A. Stewart should predecease me or sh�uld die within thirty (30) days after my decease, I direct that his share shalf be t�istril:�uted unto my daughter- in-law, Heather 0. Stewart. In the event that both my son, Glenn A. Stewart and my d�l.lghfe!'_i;l_I��f, He�ther 0, Stewart she:�l� predeceas� me or shoui�+ die lN�¢hi!� thirty(30)days after my decease, 1 direct that this share shai! be distributed unto my said son's issue, per stirpes. C. Forty-Five (45%) percent unto my step-grandda�tcahter, Andrea Boeshore. In the evenfi that my said step-granddaughter should precfecease me or should die within fihirty (30} days after my death, I direct that this share of the residue of my estate shall lapse. 4. I nominafe, constitute, and appoint my son, Glenn ti. Stewart, and my daughter- in-law, Lou Ann Stewart, Co- Executors of this, my Last Wiil and Testament. 5. I direct fhat no bond shall be required of my Co-Executors under this Will in P?nnsylv�nia or anv otheriurisdiction. .�.. �,� ,�. .,,,. , � � IN WITNESS WHEREOF, 1 have hereunto set my hand �:�nd seal this �`��ay of /�y� �-,� {� , 2005. �� :/ `-'f - � .�- - ��ar�(SEAL) MiL ON E. STE`.NART Signed, Sealed, Published, and Declared by the above-named Testator, MILTON E. STEWART, as and for his Last Will and Testament, in our presence, at his request, and in the presence of each other, have hereunto subscribed our name as witnesses: 1 / � --- � � �- 3 EXHIBIT B PA INHERITANCE TAX RETURN 10 � ir i.i ii rnr ° � 1505610143 RE\/-1500 Ex��_„> :�, OFFICIAL USE ONLY PA Department of Revenue pennsylvania co�.�y code Year File Number Bureau of Individual Taxes �EPARTMENTOFftEVENUE Po aox.2sosol tNHERITANCE TAX RETURN �� 13 10 60 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 08 18 2013 08 15 1916 DecedenYs Last Name Suffix DecedenYs First Name MI STEWART MILTON E (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW � 1. Original Return � 2. Supplemental Return n 3. Remainder Return(Date of Death Prior to 12-13-82) � 4. Limited Estate � 4a. Future Interest Compromise C� ;. Federal Estate Tax Return Required (date of deaih after 12-12-82) � 6 Decedent Oied Testate � �� AttacheCopy of Trust)a Living Trust �.__ t3. Totat Number of Safe Deposit Boxes (Attach Copy of Will) � 9. Litigation Proceeds Received � 10.betw en i2 31�9�and�l�Da95�f Death �� 11.Election to tax under Sec.9113(A) (Attach Schedule 0) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Qaytime Telephone Number HEATHER D ROYER ESQ (717) 234 240'� n s � � REGISTER�1�iLLS USE�ILY�`�� r"'-j � C: '-C s^'_J � First Line of Address ��'J "�� r�.. '�`' `�•� , �' C7J t.: 4431 N FRONT STREET 3RD =�" r�� '" �., <:: c=� �.•-� �, � �`° Second Line of Address � � ""� �,,--7j C� `:� �� C"' • � CO i r17 DA"�E FILED G,,,1 d City or Post Office State ZIP Code � HARRISBURG PA 17110 CorrespondenYs e-mail address: hroyer@sasllp com — Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief, it is true,c�rrect and complete.Declaration of preparer other than the personal representative is based on all informati�n of which preparer has any knowledge. SIGNAT .� QF PERSON �S ONSIBLE FOR FILING RETURN DATE ,��— Glenn A. Stewart .�-� �l�' A RESS 204 Ala thia La e Etters PA 17319 SIGNA URE F PREPAR R OTHE AN REPRESENTATIVE DATE �--- - Heather D. Royer Esq. ��r ( ` . _ � � ADDRESS 4431 N. Front Street, 3rd Floor, Harrisburg, PA Side 1 � 15�5610143 1505610143 '^"'*I III"I�'�1171�1. � PA 9nheritance Tax Return Signature of Additional Fiduciaries ESTATE OF FILE NUMBER Stewart, Milton E. 21-13-1060 Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief,it is true,correct and complete. Declaration of preparer other than the persona!representative is based on all information of which preparer has any knowledge. Signature#Z ��,�, �a 1 ��.';�' _ Name Lou Ann Stewart Addl'eSs1 217 Oakhill Lane Address2 Clty, Stat2, ZIp WYomissinq PA 19610 _ Date S- ?-r� � �u i.,n rnr , , b50561�243 REV-1500 EX DecedenYs Social Security Number DecedenCsName: S�eW1Ct, Milton E. 162 � 'Jr 787 'Jr RECAPITULATION 1. Real Estate(Schedule A)....................................................................................... 1. 2. Stocks and Bonds(Schedule B)............................................................................. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C)......... 3. 4. Mortgages&Notes Receivable(Schedule D)........................................................ 4. 5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 4 98 , 3�6 . 2 6 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers&Miscellaneous -Probate Property (Schedule G) 9X Separate Billing Requested............ 7. 0 . 0 0 8. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 4 98 , 30 6 . 2 5 -- 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 4 8 , 2 0� . 7 0 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)............................ 10. 1 , 715 . 30 11. Total Deductions(total Lines 9 and 10)................................................................ ��. 4 9, 916 . 0 0 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 4 4 S , 3 9 0 . 2 6 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J)............................................... 13. 4 4 , 8 3 9 . 0 3 14. Net Value Subject to Tax(Line 12 minus Line 13)............................................... 14. 4 O 3 , 5 51 . 2 3 TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 �5 O . 0 0 (a)(1.2)X.00 16. Amount of Line 14 taxable 403 � 551 . 23 16. 18 , 15 9 . 81 at lineal rate X .045 17. Amount of Line 14 taxable � . �0 17. 0 . 0 0 at sibling rate X .12 18. Amount of Line 14 taxable O . O O 18. O . �� at collateral rate X.15 19. TAX DUE................................................................................................................ 19. 1$ , 159 . 81 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. � Side 2 � 15�5610243 15�561D243 � :� u r.,rc.�.��. , REV-1500 EX Page 3 File Number 21-13-'�060 DecedenYs Complete Address: DECEDENT'S NAME Stewart, Milton E. _.__.__ STREET ADDRESS The Woods at Cedar Run, 824 Lisburn Rd, Apt 209 CITY � STATE ZIP Camp Hill j PA 17011 Tax Payments and Credits: 1. Tax Due(Page 2, Line 19) (�) 18,159.81 2. Credits/Payments A. Prior Payments 18,000.00 B. Discount 907.99 Totai Creclits(A +B) (2) 18,907.99 3. Interest �3� 4_ If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (q) 748.18 Check box on Page 2,Line 20 to request a refund 5. If Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) Make Check Payable to REGISTER OF WILLS, AGENT ��. : � ; .._ ,.� . r ,. ; ; L.� _:. '.� n: '�� 3 �,��w.i."a�'��.�s�.�,��.�' . . ... �: ,... ...�',.._.,,. . -�:., z�,,.. _�. .... ,.,.,.� i.�.�.�..-,,.s�...,��_ ,..a.,, w .,: .a,_.�..,:=�._��.�.F. �a, „ �a,...« , .�...�, ��_. ..,..�i.u..� �zs.r� .._,a°^..� - PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred:............................................................................... ❑ � b. retain the right to designate who shall use the property transferred or its income:..... ............................ � � c. retain a reversionary interest;or............................................................................................................... d. receive the promise for life of either payments,benefits or care?................... .......... ............................. ❑ � 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without ❑ O receivingadequate consideration?........................................................................... .......... ........................... . 3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?....... Ox ❑ 4. Did decedent own an individual retirement account,annuity,or other non-probate property which contains a beneficiary designation?.................................................................................................................. � � IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. ; � � �,a-.v `' ; ',s.� �: �:. �A' ._._ y�-' � 2s�'s`a�a �.,s°� r`a�`�.., Y3�,zY c�. '� �,'S-�a�s`�ev �� v+�� a.w.,s For dates of death on or after July 1,1994 and before Jan 1,199� � �� a�� .��,r,w�..�a.��F_.k - 5,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)]. For dates of death on or after January 1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S.§9116(a)(1.1)(ii)]. The statute does not exempt a transfer to a surviving spouse from tax,and the sta;utory re:�uirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: . The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent,an adoptive parent,or a stepparent of the child is 0 percent[72 P.S.§9116(a)(1.2)j. � The tax rate imposed on the net value of transfers to or for the use of the decedenYs lineal beneficiaries is 4.5 percer�t,except as noted in[72 P.S. §9116(a)(1)]. . The tax rate imposed on the net value of transfers to or for the use of the decedent's sibiings is 12 percent[72 P.S.�9116(a)(1.3)). A sibling is defined, under Section 9102,as an individual who has at least one parent in common wiih the decedent,whether by blood cr adoption. � iri_,u r��r , � Rev-1508EX+(1'I-10) Q�Q� ■� 4��/��V�� pennsylvania CASH, BANK DEPOSITS, & IVIISC. DEPARTMENTOFREVENUE PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF IFILE NUMBER Stewart, Milton E. 21-13-1060 Inciude the proceeds of litigation and the date lhe proceeds were received by the es-:ate. All propertyjointly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Schumacher&Benner Funeral Home-Prearranged funeral plan 8,980.00 2 Certificate of Deposit#052-0361686 -Fulton Bank 32,000.00 Accrued interest on Item 2 through date of death 0.61 3 Certificate of Deposit#052-0361690-Interest from 8/19/12 to 8/18/13 961.32 Interest Posted 8/19/13 4 Certificate of Deposit#052-0361727 -Fulton Bank 78,000.00 Accrued interest on Item 4 through date of death 399.50 5 Certificate of Deposit#930-0162440-Fulton Bank 20,000.00 Accrued interest on Item 5 through date of death 71.85 6 Diamond Credit Union CD#113 26,000.00 Accrued interest on Item 6 through date of death 43.34 7 Diamond Credit Union CD#114.1 60,000.00 Accrued interest on Item 7 through date of death 55.30 8 Diamond Credit Union Share Account#442815 5.03 9 Fulton Bank Checking -#3624-43211 9,174.14 Accrued interest on Item 9 through date of death 0.33 Total of Continuation Schedule See attached page TOTAL(Also enter on Line 5, Recapitulation) 498,306.26 (If more space is needed,additional pages of the same size) Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule E(Rev. 11-10) ��'"! 'If1��1117111�� ' ' Rev-1508EX+(�1-10) � �� pennsylvania CASH, BANK DEPOSITS, & MISC. DEPARTMENT OFREVENUE INHERITANCETAXRETURN PERSONAL PROPERTY RESIDENT DECEDENT conti n ued ES7ATE OF FILE NUMBER Stewart, Milton E. 21-13-1060 VALUE AT DATE ITEM DESCRIPTION OF DEATH NUMBER 10 Integrity Bank CD#1041110 28.048.85 11 Integrity Bank CD#3017127 26,429.77 12 Integrity Bank CD#3019727 20,063.87 13 Integrity Bank CD 1041102 27,980.17 14 Integrity Bank CD 303000081 50,000.00 15 Metro Bank CD#7700174653 51,249.82 Accrued interest on Item 15 through date of death �2'$5 16 National Penn CD#3000117703 40,000.00 Accrued interest on Item 16 through date of deatli 42.44 17 Susquehanna Bank Checking -#5300284782 17,830.98 Accrued income on Item 17 through date of death 1.27 18 AARP -Refund on membership 9.62 19 Capital Blue Cross -Refund on health insurance premium 678.13 20 Comcast-Refund on cable bill 24.69 21 Liberty Mutual -Refund on renters insurance 44.00 22 Unity Financial Life Insurance Company- Refund on life insurance premium 138.38 TOTAL(Also enter on Line 5, Recapitulation) 498,306.26 Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule E(Rev. 11-10) '�! 91 I ,,11'i111 , � Rev-15�OEX+(08-09) g ��w� � pennsyivania lNTER-VIVOS TF2�4NSFERS AND DEPARTMENT OFREVENUE . p� INHERITANCETAXRETURN Itl1ISC. NOIV-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF IFILE NUMBER Stewart, Milton E. 21-13-1060 This schedule musl be compieted and filed if the answer to any of questions 1 through 4 on page three of the 3EV-1500 is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH /.oF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFERSATTACN A COPY OF T�E DE�ED�OR REAEESTATE. VALUE OF ASSE T I�TEREST ��F APPLICABLE) VALUE 1 Certificate of Deposit#052-0361670 -Fulton Bank 100.000% 0.00 In Trust ForAndrea Bortz DOD Value:$45,036.50-includes accrued interest Taxable Amount: $45,036.50 �Please bill separately 2 Certificate of Deposit#052-0361690 -Fulton Bank 100.000°/a 0.00 In Trust For Kellie J.Stewart DOD Value:$32,002.59-includes accrued interest Taxable Amount: $32,002.59 "Please bill separately 3 Certificate of Deposit#052-0361720 -Fulton Bank 100.000% 0.00 In Trust For Cindy M. Stewart DOD Value$25,116.37 includes accrued interest Taxable Amount$25,116.37 "Please bill separately 4 Certificate of Deposit#052-0361724-Fulton Bank 0.00 'i 00.000% 0.00 In Trust for Cindy M. Stewart DOD Value$25,332.64 includes accrued interest Taxable Value$25,332.64 '`Please bill separately 5 Certificate of Deposit#052-0370801 -Fulton Bank 100.000% 0.00 In Trust For Glenn A.Stewart DOD Value:$50,532.59-includes accured interest Taxable Amount: $50,532.59 *Please bill separately 6 Certificate of Deposit#930-0161106-Fulton Bank 1 Q0.000% 0.00 In Trust For Heather Stewart DOD Value:$20,138.55 includes accrued interest Taxable Amount: $20,000.00 *Please bill separately Total of Continuation Schedule ee attached page TOTAL(Also enter on Line 7, Recapitulation) 0.00 (If more space is needed,additional pages of the same size) Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1500 Schedule G(Rev. 08-09) ,"'a°� �u i",,u ri�i � � Rev-�510 EX+(08-09) �� pennsylvania lfVTER-VIVOS TFtANSFERS At�� DEPARTMENT OFREVENUE INHERITANCETAXRETURN MISC. NON-PROBATE PROPEf2TY� RESIDENT DECEDENT continued ESTATE OF FILE NUMBER Stewart, Milton E. 21-13-1060 ITEM DESCRIPTION OF PROPERTY DATE OF DEATH i oF oec�'s EXCLUSION TAXABLE NUMBER THE D�E OF TRANSFERSATTACH A COPYEOF TI�HE DEED�OR REAL EST T�E. VALUE OF ASSET ��TEREST (IF APPLICABLE) VALUE 7 Certificate of Deposit#930-0161219 -Fulton Bank 100.000% 0.00 In Trust For Madeline J. Brenner DOD Value:$20,138.55 includes accrued interest Taxable Amount: $20,138.55 `Please bill separately 8 Certificate of Deposit 3052-0339607 -Fulton Bank 'i 00.000% 0.00 In Trust For Glenn A.Stewart DOD Value:$50,000.00 Taxable Amount: $50,000.00 *Please bill separately 9 Integrity Bank-Certificate of Deposit#3017573 900.000% 0.00 POD to Kellie Stewart DOD Value: $26000.00 Taxable Amount: $26000.00 "Please bill separately TOTAL(Also enter on Line 7, Recapitulation) 0.00 Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule G(Rev.08-09) '°'"'°! '111'111�'f111�� ° REV-"1511 EX+(10-09) pennsylvania �� DEPARTMENTOFREVENUE FUh1ERAL EXPENSES AiVD INHERITANCETAXRETURN �DItl1INISTRATIV� C�a7Ta� RESIDENT DECEDENT ESTATE OF FILE NUMBER Stewart, Milton E. _ 21-13-1060 DecedenYs debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER q, FUNERAL EXPENSES: See continuation schedule(s) attached 9,180.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Glenn A. Stewart Lou Ann Stewart StreetAddress 204 Alanthia Lane City Etters State PA Zia 17319 Year(s)Commission Paid 2014 24,900.00 See continuation schedule(s) attached 2, Attorney's Fees Smigel, Anderson & Sacks, LLP 10,355.00 3, Family Exemption: Qf decedenYs address is not the same as claimanYs,attach explanatior) Claimant Street Address City State Zio Relationshio of Claimant to Decedent 4. Probate Fees 558.50 5. AccountanYs Fees 2,500.00 6. Tax Return Preparer's Fees 7. Other Administrative Costs 707.20 See continuation schedule(s) attached TOTAL(Also enter on line 9, Recapitulation) 48,200.70 Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-09) :,�++�9 '�II.I-.�.��.�.T1'1f... 1 �� FUNER�L EXPENSES AND ADMIPIISTR,4TIV'� COSTS continued ESTATE OF FILE NUMBER S4ewar�, Milton E. 21-13-1060 ITEM AMOUNT NUMBER DESCRIPTION Funeral Expenses 1 Schumacher& Benner Funeral Home -Funeral bill 8,980.00 2 Schumacher& Benner Funeral Home-Flowers for funeral 200.00 H_,q 9,180.00 Personal R�resentative Commissions 3 Glenn A.Stewart-Co-Executor commission paid in 2014 12,450.00 204 Althania Lane, Etters, PA 17319 4 LouAnn Stewart-Co-Executor commission paid in 2014 12,450.00 217 Oak Hill Lane,Wyomissing, PA 19610 H-B1 24,900.00 Other Administrative Costs 5 Cumberland Law Journal -Advertisement 75.00 6 Glenn A.Stewart-Mileage and tolls 348.94 7 Susquehanna Bank Checking -MaintenancelService Fee 10.00 8 Susquehanna Bank Checking -insufficient Address Fee 5.00 9 Susquehanna Bank Checking -Maintenance/Service Fee 10.00 10 Susquehanna Bank Checking -insufficient Address Fee 5.00 11 The Sentinel -Legal advertisement 253.26 Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98) ��ef°'f��0..� � FIJNERAL EXPENSES AND ADMINISTRATIV'E COSTS continued ESTATE OF FILE NUMBER Stewart, Milton E. 21-13-1060 ITEM AMOUNT NUMBER DESCRIPTION H-B7 707.20 Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98) Rev-1512 EX+(12-OS) �i e. ��i��V�� ' pennsylvania DEBTS OF DECEDEtJT, DEPARTMENTOFREVENUE MORTGAGE LIABILITIES AND LIEhI� INHERITANCE TAX RETURN RESIDENT DECEDENT _ ESl'ATE OF IFILE NUMBER Stewart, Milton E. 21-13-1060 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including un��'eimbursed medical expenses. VALUE AT DATE ITEM DESCRIPTION OF DEATH NUMBER 1 Internal Revenue Service-2013 1040 Income Taxes 503.00 2 PA Department of Revenue-2013 PA 1040 Income Tax 181.00 3 West Shore EMS-ALS -Ambulance transfer pre-death 1,031.30 TOTAL(Also enter on Line 14, Recapitulation) 1,715.30 (If more space is needed,additional pages of the same size) Copyright(c)2008 form software only The Lackner Group, Inc. Form PA-1500 Schedule I(Rev. 12-08) , REV-1513 EX+(01-10) pennsylvania ��p�� DEPARTMENT OFREVENUE INHERITANCE TAX RETURN BENEFICIAFtIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Stewar�, Milton E. 21-13-1060 NAME AND ADDRESS OF RELATIONSHIP TO SHf�RE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S1 RECEIVING PROPERTY DECEDENT (Words) ($$$) Do Not List Trustee s �. TAXABLE DISTRIBUTIONS [include outright spousal distributions,and transfers under Sec.9116(a 1.2 1 Andrea Boeshore Bortz Stepchild Forty-Five 3061 Mosser Drive Percent Allen4own, PA 18103 2 Doris Ettinger(Eddinger) Niece Pei�sonal 817 Rice Street proper4y Stowe, PA 19464 3 Glenn A. Stewart Son Forty-Five 204 Alanthia Lane Percent Etters, PA 17319 Total Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 1`00 co��er sheet,as a ro riate. NON-TAXABLE DISTRIBUTIONS: II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 St. Paul's United Church of Christ 44,839.03 TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF RE\/-1500 COVER SHEET 44,839.03 Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule J (Rev. 01-10) �c.�� i�� -°��, �� Inherifance Tax Paid @ 5% Discount ESTATE OF IFILE NUMBER Stewart, Milton E. 2'i-13-1060 ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Register of Wills-Prepayment of PA Inheritance Tax 18,000.00 TOTAL(Also enter on Line 10, Recapitulation) 18,000.00 (If more space is needed,additional pages of the same size) Copyright(c)2002 form software only The Lack�er Group,Inc. .+e�n�u�r...�,�ir�yr�m-.. r I, MILT'ON E. ST"E4nlAR�', of the Commonwealfih of PE�r�nsylvania, being of sound and disposing mind, memory, and understanding, do hereby r��ake, publish, and declare this as and for my Last Will and Testamenfi, and do hereb}� revc}ke any and all Wills by me heretofore made. 1. I order and direct my Ca-Execufiors hereinafter named to pay a!( my just debts and funeral expenses as soon as convenienfily possible after my decease. I direct that a[I taxes that may be assessed in consequence of my death, of �n�hatsoever nature and by whatever jurisdicfiion imposed, including interest and penalti�s thereon, if any, and with respect to all property forming my gross estate for death tax �urposes, whether passing under this Wiil or otherwise, shall be paitl from my residuary es�ate as part of the expense of the administration of my estate without apportionment or rigk�fi of reimbursement. 2. I give, devise and bequeath all my household articl�s and furnishings equally unto my son, Glenn A. Stewart, and my step-granddaughfer, Andrea Boeshore. In the event that there are any items which neither of them desires, I direct that said remaining items shall be distributed unto my wife's niece, Dorris Ettinger. 3. I give, devise, and bequeath all the rest, residue, and remainder of my esfiate, real, personal, and mixed, of whatsoever kind and wheresoevLr situate, in the following manner: � A. Ten (10%) percent thereof unto St. Paul's United Church of Christ in Amity Township, Berks County, Pennsylvania; B. Forty-Five (4-5°l0) percent unto my son, Gienn A. `�tewart. In the event that my son, Glenn A. Stewart should predecease me or shau►d die within thirty (30) days after my decease, i direct that his share shall be distributed unto my daughter- in-law, Heather 0. Stewart. In the event that both my�on, Glenn A. Stewart and my ca�ghfer-in-1��, He�ther 0. Stew�rt sheul� �redeceas� me or sh�ul� die w�¢hi!� thirty(30)days after my decease, I direct that this share shail be distributed unto my said son's issue, per stirpes. C. Forty-Five (45%) percent unfio my step-granddaughter, Andrea Boeshore. In the evenf that my said step-granddaughter should predecease me or shouid die within thirty (30) days after my death, I direct that this share of the residue of my estate shall lapse. 4. i nominate, constitute, and appoint my son, Glenn A. St�wart, and my daughter- in-law, Lou Ann Stewart, Co- Executors of this, my Last Will and Testament. 5. I direct fhat no bond shall be required of my Ca-Exerutors under this Wili in PPnnsyl�ania or anv other iurisdiction. �„,�,�..,,..�,�- � " � IN WITNESS WHEREOF, I have hereunto set my ha��d �nd seal this .� �ay � of I��-�jy� ��- , 2005. �� . �,y ``��^ - �r , f L�u.r'�SEAL) NIIL ON E. STEWART Signed, 5ealed, Published, and Dec(ared by the above-named Testator, MfLTON E. STEWART, as and for his Last Will and Testament, in our presence, at his request, and in the presence of each other, have hereunto subscribed our name as witnesses: 9 � � --4 � � �- 3 . ��'L C��-, i�. 2� 1� � � � �� Integrity Bank 3314 Market Street Camp Hill, PA 17011 ��t�c��°�� November 14, 2013 � Q � r� Joanne A. Bradley Paralegal of Smigel,Anderson & Sacks LLP 4431 North Front Street Harrisburg,PA 17110 Ms. Joanne A. Bradley: This letter is in reference to an account inquiry for Miiton E. Stewart. "I he.follr.�wing is a listing of account types, account numbers, account titles, and account balances for the date c:�f de��th: August 18, 2013. All accounts listed are showing a status of closed. Account Opened Account Type Account Number 1'iccotmt Title Balance 9/O1/10 Time Deposit 1041110 Miltc�n Stewart $28,048.85 � 9/O1/10 Time Deposit 1041102 Miltc�r� Stewart $27,980.17 ``�� 4/19/10 Time Deposit 3017127 A�ilton Stewart $26,429.77 �= 5/25/10 Time Deposit 3017573 Milton l;. Stewart $26,107.66 POD B�neficiary(ies) Kellie Stewart 1/19/12 Time Deposit 3019727 Milton l;. Stewart $20,063.87 �` P011 Glenn Stewart 8/02/13 Time Deposit 303000081 Ivlilton�l�. Stewart $50,000.00 ��`� POA G1enn Stewart I hope this satisfies your request for information. If the above is not satisfactc,ry, please feel free to contact me with any further questions. Sincerely, � ��/�� , L� � �i��/ l Kristy A. We ler Call Center Specialist-Integrity Bank kweller@integritybankonline.com (717)920-4900 3345 Mar/zet Street, Cmnp Hill,PA 17011 �Phone:717-920-4900�877-I-HAVEIT�Fax:717-920-4`:>04�wwzui�2tegrit��6cnzkonline.co�n .,��iii,,,.R,.�.n�. , . ��.C,CG�- 4� 2� 6.� � � � G' Integrity Bank 3 314 Market Street Camp Hill, PA 17011 ��°�� November 14, 2013 � Q u� r� Joanne A, Bradley Paralegal of Smigel, Anderson& Sacks LLP 4431 North Front Street Harrisburg,PA 17110 Ms. Joanne A. Bradley: This Ietter is in reference to an account inquiry for Miiton E. Stewart. "I he following is a listing of account types, account numbers, account titles, and account balances for the date of death: August 18,2013. All accounts listed are showing a status of closed. Account Opened Account Type Account Number A.ccaunt Title Balance 9/O1/10 Time Deposit 1041110 Milton Stewart $28,048.85 � 9/O1/10 Time Deposit 1041102 Miltor� Stewart $27,980.17 `'` 4/19/10 Time Deposit 3017127 Milton Stewart $26,429.77 �� 5/25/10 Time Deposit 3017573 Milton E. Stewart $26,107.66 POD Be.nef�ciary(ies) Kellie Stewart 1/19/12 Time Deposit 3019727 Milton�;. Stewart $20,063.87 �` POA Glenn Stewart 8/02/13 Time Deposit 303000081 Milton F;. Stewart $50,000.00 �� POA Glenn Stewart I hope this satisfies your request for information. If the above is not satisfactorti-, please feel free to contact me with any further questions. Sincerely, � /�ti/J/�-�- , � / p /� � , �i'`�'�/ � Kristy A. We ler Call Center Specialist-Integrity Bank kweller@integritybankonline.co�n (717)920-4900 3345 Market Street, Cansp Hill,PA 17011 �Phone:717-920-4900�877-I-HAVEIT�Fax:717-920-<.f5'04�www.integrit��Gankonli�ae.com _""""I'Iflf"lll 1fA11. � r�; r1��..i.�^�.�„u �� -..'��rE�'. '- ��,�.� � �� O o�� /� 3801 Paxton Street 888.937.0004 �l� Harrisburg, PA 17111 myrr��r�o;�ank com 12/27/13 Joanne A. Bradley, Paralegal Smiegel, Anderson, & Sacks, LLP 4431 North Front St. Harrisburg, PA 17110 RE: Estate of: Milton Stewart Tax Identification Number: 162-05-7875 Date of Death: August 8, 2013 To Whom It May Concern: This letter is in reference to decedent accnunt information you reque�ted for the individual listed above. We are able to provide the foilowing: Accounfi Type: CD Account Number: 7700174653 Date Opened: 07/29/2010 Date Closed: 11/18/2013 Primary O��,ner: f��il±Q;, c+��;��-t Principal Balance: $51,249.82 Accrued Interest: $72.85 Date of Death Balance: $51,322.67 Please feel free to contact us at 1-888-937-0004 if we may be o�further assistance. Sincerely, Jennifer Jacobs Research Associate Metro Bank ,�!u i�'�ir'no'n.. � . �:,.,.. �� C �� ..F��;� ��'� ''`��` B�I�INSU�NVESTMENTS 1 TRUST . November 14,2013 Joanne A. Bradley Smigel, Anderson& Sacks LLP River Chase Office Center 3rd Floor 4�31 North Front Street Harrisburg, PA 17110 ' RE: Estate of Milton E. Stewart Dear Ivls. Bradley: Listed below is the information you requested concerning the account(s) held by the above- named decedent with our bank. The balances were taken as of the date c�f death, August 18, 2013. #3000117703 Certificate of Deposit: Milton E. ��tewart ITF James E. Steward, Ule.n A. Stewart Opened: January 24, 2005 Changes in Account Title: Nilton�. Stewart Date of Change: January 24, 2008 Date Rolled Over: July 24, 2011 Balance: $40,000.00 + $42.44 Accrued Interest Closing Date: October 8, 2013 Closing Balance: $40,124.20 If you have any further questions, please contact me at 610-369-6358, Sincerely, [1��7 �' . ��i`�� 1 ' r y _ ��..1��f d.�,�'�.,,..:� �":�trn ]JIANE L. MASON Assistant Vice President DLM:dIk 1.800.822.3321 I www.nationalpenn.com I Philadelphia&Reading Avenues i P.U. E3ox �47 I Bo.yertown, PA 19512 .. . __._ . � . _ ��ir u i ir nan. � . E��-� L�—��--a �.LL�� _ ��,�� Y October 31, 2013 Susquehanna Bancshares, Inc. 26 North Cedar Street P.O. Box 1000 Lititz,PA 17543-7000 SMIGEL ANDERSON&SACKS Tel 1.800.311.3182 RIVER CHASE OFFICE CENTER 3�FL Fax 717.625.4478 4431 NORTH FRONT STREET HARRISBURG PA 17110-1778 �: I�al$on E�tewar��st�t� D�D: 8/18/2013 ��#: ��-�-7�7� Tracking# 344416 To Wham It N1ay Cuncern: In response to your letter of October 29,2013,here is the above customer ac,count information as of August 18,2013. � Account Title: Milton E Stewart � Account Type/# Checking 5300284782 � Date Opened/IVlaturity 3/16/1998 o Interest Rate: .10% � Account Balance*: $17,830.98 m Accrued Interest: $1.27 m YTD Interest: $0.00 *Account balance does not include accrued interest. � There is no safe deposit box in the name of the decedent. If I can be of further assistance,please feel free to call. / �t,�.�.�.. � . ��.�-u-�- Dawn M Berrier Susquehanna Bank Deposit Research-Reporting Department Lead 1-717-625-6546 DMB/aed ��u i� rir-�r�hr � ��d �� C��__, LISTENING IS JUST THE BEGINNING�' --- November 8,2013 Smigel Anderson&Sacks LLP River Chase Office Center 3`d Fl 4431 N FrontSt Harrisburg PA 17110 Dear Ms. Bradley, RE: Milton E Stewart, deceased 8/18/2013 , In response to your recent inquiry concerning the accounts maintained in the nan�e of - � the decedent,please be advised that the following accounts were open at the date of d�ath: Checking#3624-43211,opened 1/29/10, date of death balance$91%4.47, (accrued interest of.33 would not have been payable had the account been closed on tl�e:date of death)titled in his name alone with Glenn A Stewart and Lou Ann Stewart as power oi'attor��ey. DATE OF DEATH ACC CD# BALANCE INT RATE OPEN R(1LL(�VER MATURITY ,-052-0361670 45000.00 36.50 2.96 8/9/10 N/A 10/9/14 -(titled In Trust For Andrea Bortz) ,052-0361686 32000.00 .61 .70 8/18/10 8/18/13 8/18/16 � (titled in his name alone) 052-0361690 32000.00 2.59 2.96 8/18/10 N/A ?0/18/14 ,(titled In Trust For Kellie J Stewart-added ITF on 5/28/13) �052-0361720 25000.00 116.37 1.04 3/9/10 3/9/13 7/9/16 i(titled In Trust For Cindy M Stewart, with Glenn A Stewart and Lou Ann Stewar.t as��ower of attorney) 052-0361724 25000.00 332.64 2.96 3/9/10 N/A 5/9/14 (titled In Trust For Cindy M Stewart,with Glenn A Stewart and Lou Ann Stewaz�t as}>ower of attorney) �052-0361727 78000.00 399.50 2.96 6/17/10 N/A 8/17/14 ,(titled in his name alone) '052-0370801 50000.00 532.59 1.75 1/10/11 N/A 1/10/14 ,<°(titled In Trust For Glenn A Stewart) 052-3339607 50000.00 1125.45 2.50 9/28/10 N/A 11/28/14 : (titled In Trust For Glenn A Stewart) ,`930-0161106 20000.00 138.55 .75 9/17/12 N/A 9/17/15 ,�(titled Tr.Trust For Heather Stewart) , '930-0161219 20000.00 138.55 .75 9/17/12 N/A 9/17/15 ,:�(titled In Trust For Madeline J Brenner) 930-0162440 20000.00 71.85 1.10 4/22i13 N/A 4/22/16 (titled in his name alone) If you should have any further questions,please do not hesitate to contact me at 71.7-�27-2497. Very truly yours.,.-�"- �.: , � ' • f : f � � J�-;: �, (' d \�.. � .... . �j�� ,N-y�,j,,,, `�..y�b C. t \ G � �.`i ; , El 3y�1`�,0 � _.. .,.. _ ., _.4 .�r J ...., � .+ � .� r � t. _ .,.,`,.. [ , April Billett , _ � . � � � ' Credit Confirmation Processor � ..., �.. � ;�� zs `� ;, i.' ,� . .,.,:�'� � a;� ,.. _ .�� ,�.-. . . ... _, . _ ,E, ��.t.�, ......:i; ...,- s�. � � �� ,: .. . . .. ..: ' , . . � ... ....,. � :.��, ti.� �.. ... f' „ , i.l'.i . ..� ._ _. .-�.... . � .. ��.. -..i .�.,.� , _.. .I-.._.. �.r t � r"'��' � ' �' - •'�� '•` �- _ ��f.800.F1�L•TON.4 � fultonbank.cor-n �ii _. . iY i _ �f '; . , ... �,�,v , .4..... G:7?, ,. Fulton Bank,N.A.Member FDIC. Member of the Fulton Financial Family "'^^1 71"If"111 nElf`. � , t�C�'-- d e ��-�� J , , � r �� r�� _��Y � �T� �d ��?^ � 4 � � P f� f� 9 � � � B � {� November 11, 2013 16C40 Medical Drive, Pottstown, PA 19464 (610)326-5490�(800)593-1000 FAX(610) 326-5973 Smigel, Anderson & Sacks LLP www.diamondcu.org 4431 Front St 3rd FL Harrisburg, PA 17110-1778 RE: Estate of Milton E. Stewart,Deceased—August 18,2013 Dear Ms. Bradley; The following accounts were held at Diamond Credit Union by T�7iltc�n E. Stewart. Account# - 442815 S 1 —Membership Share Account Opened—September 12, 2002 Balance w/interest til date of death- $5.03 Accrued Interest for 2013 til date of death - $0 Joint Owners—none Closing Balance - $5.03, 10-8-2013 I13 —24 Month Certificate Opened—June 3, 2013 Balance w/interest til date of death- $26043.34 Accrued Interest for 2013 til date of death- $43.34 Joint Owners—none Closing Balance - $26072.46, 10-8-2013 I14.1 —36 Month Certificate Opened—August 15, 2011 Balarice w/interest til date of death- $60055.30 Accrued Interest for 2013 - $767.97 Joint Owners—none Closing Balance - $60223.37, 10-8-2013 If you have any further questions, please contact Member Service Associates at 610-326-5490 x 2088. Sincerely, � � . �� - Anne M: Kalick Member Service Associate Diamond Credit Union ,,..��,, ,,.-R��- , EXHIBIT C NOTICE OF ACCEPTANCE OF PA INHERITANCE TAX RETURN 11 _..��,��,,,..,,� n�,�,. , � NDTICE OF INHERITANCE TAX � peI1I1Sy�VaI1�a AP�RAISEMENT, ALLOWANCE OR DISALLOWAi�CE ` DEPARTMENT OF REVENUE BUREAU oF INDIVIDUAL TAXES OF DEDUCTIDNS AND ASSESSMENT OF TAX INHERITANCE TAX DIVISION REV-1547 IX AFP (08-13) PO BOX 280601 HARRISBURG PA 17128-0601 € _ � �-,°� "'"""°:w� DATE 09-22-2014 � � ESTATE OF STEWART MILTON E l3 ...,�_ _ �-• �-..�.d ,a ��%� DATE OF DEATH 08-18-2013 �`j^A�`d`��'f� FILE NUMBER 21 13-1060 ROYER ESQ HEATHER D ��,.,)...�� CDUNTY CUMBERLAND FL 3 B!� `' ACN APPEAL DATE: 11-21-2014 4431 N FRONT ST (See rever.se side underObjections) HARRISBURG PA 17110-1778 Amount Remitted • MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALON6 THIS LINE -♦ RETAIN LOWER PORTION FOR YOUR RECORDS � ------------------------------------------------------------------------------------------- REV-1547 EX AFP C08-13� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLDWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: STEWART MILTON EFILE N0. :21 13-1060 ACN: 101 DATE: 09-22-2014 TAX RETURN WAS: C X) ACCEPTED AS FILED O CHAN6ED APPRAISED VALUE OF RETURN BASED ON: ORIBINAL RETURN 1. Real Estate CSchedule A) (1) •�� NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) �2� .00 credit to your account, .00 SUbmit the uppe� portion 3. Closely Held Stock/Partnership Interest CSchedule C) C3) of this form with your 4. Mortgages/Notes Receivable CSchedule D) (4) •00 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property CSchedule E) �5� 498,306.26 6. Jointly Owned Property CSchedule F) C6� .00 7. Transfers CSchedule G) �� .0 0 s. 7ota1 Assets (8) 498.306.26 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses CSchedule H) C9� 4 8.200.70 10. Debts/Mortgage Liabilities/Liens CSchedule I) �lp� 1 ,715.30 11. Total Deductions C11� 49,916.00 12. Net Value of Tax Return �lp� 448,390.26 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts CSchedule J) �13� 4 4.839.0 3 14. Net Value of Estate Subject to Tax �14� 403,551.23 NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will reflect figures that include the total of all returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at spousal rate C15) .00 X 00 = .0 0 16. Amount of Line 14 taxable at lineal rate C16) 4��•F�� -�; X 045 = 18,159.81 I'7. Amount of Line 14 at sibling rate C17) •�� X 12 = .0 0 18. Amount of Line 14 taxable at collateral rate (18) .00 X 15 = .0 0 19. Principal Tax Due C19�= 18,159.81 TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 11-18-2013 CD018408 907.99 18,000.00 TOTAL TAX PAYMENT 18,907.99 BALANCE OF TAX DUE 748.18CR INTEREST AND PEN. .00 TOTAL DUE 748. 18CR � IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. EXHIBIT D ACCOUNTING AND SCHEDULE OF PROPOSED DISTRIBUTION 12 ..,..�-��u.r_.ri�-nr�r�� SCHEDULE A RECEIPTS OF PRINCIPAL Assets Listed in Inventory Fiduciary (Valued as of Date of Death) Acquisition Value Cash AARP-Refund on membership 9.62 Capital Blue Cross-Refund on health insurance 678.13 premium Certificate of Deposit#052-0361686-Fulton Bank 32,000.00 Accrued interest on above item through date of death 0.61 Certificate of Deposit#052-0361690-Interest from 961.32 8/18/12 to 8/17/13 accrued on CD ITF Kellie J.Stewart -Interest Posted 8/19/13 erroneously deposited into decedenYs checking account Certificate of Deposit#052-0361727-Fulton Bank 78,000.00 Accrued interest on above item through date of death 399.50 Certificate of Deposit#930-0162440-Fulton Bank 20,000.00 Accrued interest on above item through date of death 71.85 Certificate of Deposit 3052-0339607-Interest from 1,125.45 9/28/12 to 8/18/13 erroneously deposited into decedent's checking account Comcast-Refund on cable bill 24.69 Diamond Credit Union CD#113 26,000.00 Accrued interest on above item through date of death 43.34 Diamond Credit Union CD#114.1 60,000.00 Accrued interest on above item through date of death 55.30 Diamond Credit Union Share Account#442815 5.03 FultonBankChecking -#3624-43211 9,174.14 Accrued interest on above item through date of death 0.33 Integrity Bank CD#1041110 28,048.85 Integrity Bank CD#3017127 26,429.77 Integrity Bank CD#3019727 20,063.87 Integrity Bank CD 1041102 27,980.17 Integrity Bank CD 303000081 50,000.00 Liberty Mutual-Refund on renters insurance 44.00 Metro Bank CD#7700174653 51,249.82 Accrued interest on above item through date of death 72.85 National Penn CD#3000117703 40,000.00 Accrued interest on above item through date of death 42.44 Susquehanna Bank Checking -#5300284782 17,830.98 - 1 - :,�� n„�_ , SCHEDULE A RECEIPTS OF PRINCIPAL Continued Fiduciary Acquisition Value Accrued income on above item through date of death 1.27 Unity Financial Life Insurance Company-Refund on 138.38 life insurance premium Total Cash 490,451.71 Total Receipts aso,451.71 Adiustments to Inventorv � Glenn A.Stewart-Return of interest on ITF CD that -1,265.71 erroneously deposited into decendenYs account Kellie J.Stewart-Return of interest on ITF CD that -961.32 erroneously deposited into decendent's account Total Adjustments to Inventory -2,227.03 Subsenuent Principal Receints 10/30/2014 PA Department of Revenue-Refund for over-payment 748.18 of PA Inheritance Tax Total Subsequent Principal Receipts 748.18 Total Adjustments and Subsequent Receipts -�,a�s.ss Total Receipts of Principal ass,s�z.ss - 2 - SCHEDULE C DISBURSEMENTS OF PRINCIPAL Debts of Decedent 12/24/2013 West Shore EMS-ALS-Ambulance transfer pre-death 1,031.30 04/04/2014 Internal Revenue Service-2013 1040 Income Taxes 503.00 04/04/2014 PA Department of Revenue-2013 PA 1040 Income 181.00 Tax Total Debts of Decedent 1,715.30 Administration Ex ep nses 08/30/2013 Susquehanna Bank Checking -MaintenancelService 10.00 Fee 09/03/2013 Susquehanna Bank Checking -insufficient Address 5.00 Fee 09/30/2013 Susquehanna Bank Checking -MaintenancelService 10.00 Fee 10/01/2013 Susquehanna Bank Checking -insufficient Address 5.00 Fee 12/24/2013 Cumberland Law Journal-Advertisement 75.00 12/30/2013 The Sentinel-Legal advertisement 253.26 10/31/2014 Glenn A.Stewart-Mileage and tolls($348.94)and 374.11 Income Tax($25.17) Total Miscellaneous Administrative Exnenses 732.37 Federal State�and Local Taxes 17/15/2013 Register of Wills-Prepayment of PA Inheritance Tax 18,000.00 Total Taxes 18,000,00 Commissions 01/19/2014 LouAnn Stewart 12,450.00 10/14/2014 Glenn A.Stewart 12,450.00 - Z - ..�*+^�^I'�.II I'�"I II'1fA71". � SCHEDULE C DISBURSEMENTS OF PRINCIPAL Continued Total Commissions 24,900.00 Fees 12/24/2013 Georgeadis Setley-Attorney fees for LouAnn Stewart 280.00 12/24/2013 Smigel,Anderson&Sacks-Attorney fees 5,196.00 01/19/2014 Smigel,Anderson&Sacks-Attorney fees 1,425.00 04/04/2014 Georgeadis Setley-Attorney fees for LouAnn Stewart 75.00 04/04/2014 Smigel,Anderson&Sacks-Attorney fees 895.00 04/28/2014 Smigel,Anderson&Sacks-Attorney fees 425.00 07/08/2014 Smigel,Anderson 8�Sacks-Attorney fees 1,250.00 12/01/2014 Smigel,Anderson&Sacks-Attorney fees 1,105.00 12/01/2014 Smoker,Smith&Associates 105.00 01iO4/2015 Smigel,Anderson&Sacks-Attorney fees 457.50 Total Fees 11,213.50 TOTAL DISBURSEMENTS OF PRINCIPAL 56,561.17 - 3 - PRINCIPAL BALANCE ON HAND Current Value Fiduciary 02/20/2014 Acquisition #Units Description or as Noted Value �asb Metro Bank Estate Check#2843757135 424,911.69 424,911.69 SAS Escrow 7,500.00 7,500.00 Total Cash 432,411.69 432,411.69 432,411.69 432,411.69 - 3 - ..,�,n�in�� ,_�r�yr�ar , SCHEDULE G RECEIPTS OF INCOME JnterestlBank Certificate of Denosit#052-0361686 08/18/2013 Interest from 8/19/12 to 8/18/13 833.03 Posted 8/19/13 10/08/2013 Post death interest 30.70 863.73 Certificate of Denosit#052-0361727 08/19/2013 Post death Interest 318.53 318.53 Certificate of Deoosit#930-0162440 08/18/2013 Post death Interest 30.27 30.27 Certificate of Denosit 3052-0339607 08/19/2013 Interest earned 9/19/13 to 9/27/13 140.26 140.26 Diamond Credit Union CD#113 10/08/2013 Post Death Interest 29.12 29.12 Diamond Credit Union CD#114.1 OS/18/2013 Interest on CD 2,377.67 10/08/2013 Post Death Income 168.07 2,545.74 Fulton Bank Checkina 08/27/2013 Interest 0.71 - 4 - ,��,_„�-m,� � SCHEDULE G RECEIPTS OF INCOME Continued 09/27/2013 Post death interest 1.21 1.92 Integri y Bank CD#1041110 10/08/2013 Post death interest 12.52 12.52 Integri Bank CD#3017127 08/18/2013 Post Death Interest on Certificate of Deposit 89.57 89.57 Integri y Bank CD#3019727 10/08/2013 Post Death Interest on Certificate of Deposit 15.10 15.10 Integritv Bank CD 1041102 08/18/2013 Post Death Interest on Certificate of Deposit 198.03 198.03 Integri y Bank CD 303000081 08/18/2013 Post death interest 91.36 91.36 Integri CD for Estate 10/15/2015 Interest 4,381.88 4,381.88 Metro Bank CD#7700174653 11/18/2013 Post death interest 306.41 306.41 - 5 - ..°��in��_��n��m�r � SCHEDULE G RECEIPTS OF INCOME Continued Metro Bank Estate Checking Account 11/15/2013 Interest 9.75 12/13/2013 Interest 55.06 01/15/2014 Interest 30.81 02/14/2014 Interest 2•80 03/14/2014 Interest 1.16 04/15/2014 Interest 0•78 05/15/2014 Interest 0.60 06/13/2014 Interest 0.57 07/15/2014 Interest 0.55 08/15/2014 Interest 0.61 09/15/2014 Interest 0.53 10/15/2014 Interest 0.55 11/15/2014 Interest 60.35 12/15/2014 Interest 54.75 01/15/2015 Interest 57.57 02/04/2015 Interest to 2/4/15 34.65 371.09 National Penn CD#3000117703 10/08/2013 Post Death Interest 81.76 81.76 Susn��ehanna Bank Checkina 08/22/2013 Interest 0.19 09/24/2013 Interest-Post Death 1.62 10/04/2013 Interest-Post Death 0.39 2.20 TOTAL BANK INTEREST 9,419.49 TOTAL RECEIPTS OF INCOME 9,419.49 - 6 - °,�.��u i,_�i� �s'm ° INCOME BALANCE ON HAND Current Value Fiduciary 02/20/2014 Acquisition #Units Description or as Noted Value i�ash Metro Bank Estate Check#2843757135 9,419.49 9,419.49 Total Cash 9,419.49 9,419.49 9,419.49 9,419.49 - 5 - ��iri ii� no�r � COMBINED BALANCE ON HAND Current Value Fiduciary 02/20/2014 Acquisition #Units Description or as Noted Value �� Metro Bank Estate Check#2843757135 434,331.18 434,331.18 SAS Escrow 7,500.00 7,500.00 Total Cash 441,831.18 441,831.18 441,831.18 441,831.18 - s - �w�r,�i i��mar� R PROPOSED DISTRIBUTIONS TO BENEFICIARIES Current Value Fiduciary 02/20/2014 Acquisition or as noted Value TO: Andrea Boeshore Bortz Andrea Boeshore Bortz-Proposed Distribution 194,541.04 194,541.04 TO: Glenn A. Stewart Glenn A.Stewart-Proposed Distribution 194,541.04 194,541.04 TO: St. Paul's llnited Gh�rch of Ghrist St. Paul's United Church of Christ-The Church does not share in the 45,249.10 payment of PA Inheritance Tax. Therefore,the 10%distribution was calculated pre-tax. 45,249.10 Total 434,331.18 The above balances stated for Proposed Distributions are subject to increase by reason of any additional income or receipts and are subject to decrease by reason of any additional expenses in the administration and distribution of the estate after the end of the above- stated accounting period to the time of final distribution. - 7 - _�„��.,.,�� - �