HomeMy WebLinkAbout88-0237 v '
PETITION FOR PROBATE and GRANT OF LETTERS
Estate of Nicholas C. Lias No, p�� — 8�—a J� 7
also known as To:
Register of Wills for the
Deceased. County of in the
Social Security No. � — 2 2 — 4 7 8 4 Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the execut r i x named
in the last will of the above decedent,dated Ma r c h 2 , � 19 8 3
and codicil(s) dated
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decedent w�as domiciled at death in Cumberland County, Pennsylvania, with
h is last family or principal residence at 1123 Fleetwood Drive. Carlisle,
Pennsylvania 17013
(list street,number,Twp.or Boro.)
Decede t, t cn 58 �ears of age, died March 13 , 1988 ,
at .�+�tn �a .
Except as follows, deced nt did not marry, was not divorced and did not have a child born or adopted
after execution of the will offered for probate; was not the victim of a ki!ling and was never adjudicated
incompetent:
Decedent at death ow�ned property with estimated vatues as follows:
(If domiciled in Pa.) All personal property $not assessed
(If not domiciled in Pa.) Personal property in Pennsylvania $no t a s s e s s ed
(If not domiciled in Pa.) Personal property in County $not a s s P s�Pd
Value of real estate in Pennsylvania $nat �s s e ss e.c�
situated as follows:
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters testamentary
(testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
theron.
N / �/��
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�o� Anne Lias
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�; 1123 Fleetwood DrivP
�.o Carlisle, PA 17013
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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA � ss
COUNTY OF CUMBERLAND
The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law.
Sworn to or affirmed dh subscribed r.,
before me this 2'�t day of An e Lias �'
MAR' 9 88 ` A
� � �
MARY , LEWIS Register L,� `
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I � .� ��g --- 1 � I� - I � �
No. 21 - 88 - 237
Estate of NICHOLAS c. LIAS , Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW �RLH 2 8 ' 19 8 8
, in consideration of the petition on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated March 2 , 19 8 3
described therein be admitted to probate and filed of record as the last will of
Nicholas C. Lias •
,
and Letters Testamentary
are hereby granted to Anne Lias
WILL BOOK #106
�... -- � ` ,�
PAGE 7 3 0 ETC. egister of Wills/
RY C. LEWIS
FEES �/
Probate, Letters, Etc. . . . . . . . . . $ 100. 00 obert M. Frey
Short Certificates(3 � , , , , , . , , , , $ 6 . 0 0 ATTORNEY(Sup. Ct. I.D. No.)
5 South Hanover Street
�n'�age°�n • • • • • • • • • • • • • • • • $-g;�rp Carlisle, PA 17013
$ ADDRESS
TOTAL $ 114 . 00
Filed . . . . . . .r�iARCH 28 , 1988. . . . . . . . ( 717 ) 243-5838
YHONE
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Called attorney on 3-28-88 . �._ 7 ��a �
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LAST WILL AND TESTAMENT
OF
NICHOLAS C. LIAS
I, NICHOLAS C. LIAS, of 1123 Fleetwood Drive in the Borough of Carlisle,
Cumberland County, Pennsylvania, being of sound and disposing mind, memory and
understanding, do hereby declare this as and for my Last Will and Testament.
1. I hereby revoke all previous testamentary dispositions made by me.
2. I direct my Executrix or Executors to pay out of the assets of my Estate
all of my legal debts, my funeral expenses, and all costs of administration of my Estate.
3. All of the furniture and household furnishings in the home occupied by my
wife and me belong to her. I �ive and bequeath to my wife, Anne Lias, all of my clothing,
jewelry, personal effects, all of my other articles of personal use or adornment, and
all of my automobiles.
4. If my wife, Anne Lias, survives me, I devise and bequeath to her an amount
equal to fift,y (50%) per cent of the value of my adjusted �ross Estate as finally
determined for Federal Estate Tax purposes, undiminished by estate or other death
taxes, either State or Federal, less the aggregate value of all interests in property,
if any, which pass to my wife under provisions of this Will or which have already passed
to her or for her benefit otherwise than under this Will, by operation of law, through
life insurance policies, or otherwise, but only to the extent that such interests are
included in determining my gross taxable Estate and are allowable as a marital deduction
for Federal Estate Tax purposes. In making the computations necessary to determine
the amount of this bequest, the final determinations for Federal Estate Tax purposes
shall control.
All property so conveyed to her shall be valued at the value thereof as finally
determined for Federal Estate Tax purposes but in making any such distribution to her
in kind my hereinafter named Executrix or Executors shall select assets fairly
representative of appreciation or depreciation in the value of all property available
for distribution in satisfaction of this devise and bequest; and there shall not be conveyed
to her any policy of insurance on the life of my wife, or an,y property, or the proceeds
of any propert,y, which will not qualify for the marital deduction for Federal Estate
Tax purposes. This devise and bequest shall abate to the extent that it cannot be satisfied
in the manner hereinbefore provided.
5. All of the residue of my property of whatsoever kind and wheresoever situated
(including all lapsed legacies and devises, but expressly excluding any property over
which I may have power of appointment at the time of my death) I give, devise and
bequeath to my hereinafter named Trustees and their successors, in Trust, for the uses
� and purposes hereinafter set forth. This Trust Fund shall be called the "Residuary Trusts"
and shall be divided, held, administered and disposed of as follows:
� A. My Trustees shall divide the Trust propert,y into equal, separate shares
so as to provide one share for each child of mine living at the time of my death. The
� share or portion of a share allocated to each beneficiary shall constitute and be
administered as a separate Trust. Separate books and records shall be kept for each
such Trust but it shall not be necessary that physical division of the assets be made
as to each Trust. The income and corpus of each Trust shall be held, administered,
,�
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age o ages
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and disposed of as hereinafter provided. At the present time I am the father of the
following two ((2) children: Cathy Anne Lias, born April 25, 1959, and Deborah Arete
Lias, born February 7, 1961.
B. If my wife survives me, then during her lifetime my Trustees shall
distribute to or for her benefit all of the income of the Residuary Trusts. My Trustees
may also distribute to or for the benefit of each of my children so much of the corpus
of the Residuary Trusts, in proportionate shares from each Trust, as in the discretion
of my Trustees may be necessary or advisable for their support, medical care, education
and general welfare. No distribution from the corpus of the Residuary Trusts shall
be made by my Trustees without the approval in writing from my wife.
C. Upon the death of my wife, if she survives me, or upon receipt of
the Residuary Trusts fund by my Trustees if she does not survive me, the Residuary
Trusts, as then constituted, shall be held, administered and disposed of as follows:
(1) My Trustees shall distribute to or for the benefit of the
beneficiary of each Residuary Trust all of the income and so mtich of the corptzs of
the share of such beneficiary as my Trustees, in their sole discretion, shall consider
necessary or advisable for the health, support, education and �eneral welfare of each
such beneficiary until such beneficiary attains the age of 30 years, at which time said
Trust shall terminate and the then remaining principal together with any undistributed
income shall be paid to the beneficiary.
(2) Whenever pursuant to the provisions of this Will all or any part
of a distributive share of a Residuary Trust shall be payable to a minor, other than a
child of mine, title to the share of such minor shall pass to him, but the payment to
him of such share or trust fund shall be deferred until he shall attain the a�e of 21 years
and in the meantime such share or trust fund shall be held by the Trustees or a
court-appointed Guardian, if the Trustee is unwilling to assume such responsibility,
until such minor attains the age of 21 years. The fiduciary holdin� such fund shall apply
all or such part of the income and principal as the fiduciary in his uncontrolled discretion
may determine to the support, education and maintenance of such minor. The authorit,y
conferred upon stich fiduciary by this para�raph shall be construed as a power only and
shall not operate to suspend the absolute ownership of such property by such minor
or to prevent the absolute vestin� thereof in such minor. With respect to the
administration of any such property which shall vest in absolute ownership in a minor,
and which shall be held by such fiduciary as authorized in this paragraph, such fiduciary
shall have all the powers set forth under the provisions of Paragraph 9 of this Will to
be exercised in the manner set forth in such para�raph.
�� (3) If no child or the issue of any child of mine shall survive me
to receive full distribution of the corpus, any undistributed corpus shall be paid as follows:
(a) One-eighth (1/8) to the Tr�asYees of Holy Trinity Greek Orthodox
� Church of Lowell, Massachusetts, to be used for such purpose or purposes as the Trustees
of said Church shall deem best;
� (b) One-eighth (1/8) to the Trustees of Holy Trinity Greek Orthodox
Church, 1000 Yverdon Drive, Camp Hill, Pennsvlvania, to be used for such purpose or
purposes as the Trustees of said Church shall deem best;
� Page 2 of 5 Pages
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(c) One-eighth (1/8) to my niece, Julie Karen Mirras;
(d) One-eighth (1/8) to my niece, Kathy Mirras;
(e) One-eighth (1/8) to my niece, Joanne Mirras;
(f) One-eighth (1/8) to my godson, Spiro Christopoulos;
(g) One-eighth (1/8) to the American Cancer Society, Cumberland
County Unit, 236 South Hanover Street, Carlisle, Pennsylvania, to be used for cancer
research an,ywhere in the United States which the directors of said Society shall deem
best;
(h) Jne-ei�hth (1/8) plus any lapsed le�acies in ec�ual shares to
my wife's brother and sister, the,y being George Panagiotopoulos and Katina:
Pana�iotopoulos.
(4) No beneficiary shall have the right or power to transfer, assign,
anticipat� or encumber his or her interest in said Trust, or the income therefrom, prior
to the actual distribution thereof by the Trustees to such beneficiary. Further, neither
the income nor the principal of any Trust hereunder shall be liable in any manner, in
the possession of the Trustees, for the debts or contracts or engagements of any of
the beneficiaries.
6. Any share or portion of a share of any Trust created hereunder, or any other
property of mine that is not disposed of under any other provision of this Will, shall
go and be distributed to my heirs-at-law.
7. If my wife and I should die under such circumstances that the order of our
deaths cannot be established by proof, it shall be conclusively presumed for all purposes
of this Will that my wife survived me.
8. I direct my Execi�trix or Executors to pay out of the pronertv which would
otherwise become a part of the Residuary Trusts, hereinabove mentioned, all estate,
inheritance, transfer and succession taxes, including interest and penalties thereon, which
ma,y be lawfully assessed by reason of my death. I hereby waive on behalf of my Estate
any right to recover any part of such taxes, interest or penalties from any person,
incltzdin� any beneficiary of insurance on my life and anyone who may have received
from me or from my Estate any property which is taxable as a part of my Estate.
9. In addition to the powers conferred by law,
A. The Trustees are hereby empowered to invest any part of my Estate
in such securities, investments or other property as to it seem advisable and proper,
irrespective of whether the same are authorized for the investment of trust funds under
the laws of any governing jurisdiction.
� B. With respect to any corporation, the stocks, bonds or other securities
of which may form part of this Trust, the Trustees are hereb,y empowered: to vote
� in person or b,y proxy on any shares of stock; to consent to the leasing, mortgaging or
sale of the property of any such c�rporations; to may any surrender, exchange or
substitution of such stocks, bonds or other securities as an incident to the merger,
� consolidation or reor�anization of such corporations; to pay all assessments, subscriptions,
and other sums of money which the Trustees may deem wise and expedient for the
protection and maintenance of the proportionate interest of the Trustees in such
corporations; to exercise any option or privile�e which may be conferred upon the holders
�C of such stocks, bonds or other securities of such corporation either for the conversion
�
Page 3 of 5 Pages
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of the same into other securities or for the purchase of additional securities, and to
make any and all necessary payments which may be required in connection therewith;
and generally to have and exercise as to all such stocks, bonds, and other securities
of which this Trust may at any time consist, the powers of an individual owner who
is under no trust obligation.
C. The Trustees may hold the Trust corpus in one or more consolidated
funds in which separate shares shall have undivided interests.
D. The Trustees may sell at public or private sale for cash or upon credit,
or partly for cash and partly on credit, and upon such terms and conditions as to the
Trustee shall deem proper, any part or parts of the Trust Estate, and no purchaser at
any sale made by the Trustee shall be bound to inquire into the expediency or propriety
of any such sale or to see to the application of the purchase moneys arising therefrom.
E. The Trustees may keep on hand and uninvested such moneys as it may
deem proper and for such period as the Trustees may find expedient.
F. The Trustees may compromise, settle or arbitrate any claim or demand
in favor of or a�ainst the Trust Estate.
G. The Trustees are authorized in the discharge of their duties, to employ
counsel and to determine and to pay such counsel reasonable compensation which shall
be charged by the Trustees against the principal or income of the Trust Fund, and the
Trustees shall further be entitled to charge against the principal or income such other
reasonable expenses and charges as may be necessary and proper to incur for the proper
discharge of its duties and for the proper management and administration of the Trust
Fstate.
H. In making any division of the trust property into shares for the purpose
of any distribution thereof directed by the provisions of this instrument, it shall be
oroper for the Trustees to make such division or distribution, either in cash or in kind,
or partly in cash and partly in kind, as the Trustees shall deem most expedient, and
in making any division or distribution in kind the Trustees may allot any specific security
or property or any undivided interest therein to any one or more of such shares, and
to that end may appraise any or all of the property so to be allotted and the Trustees'
judgment as to the propriety of such allotment and as to the relative value for purposes
of distribution of the securities or property so allotted shall be final and conclusive
upon all persons interested in this Trust or in the division or distribution thereof.
I. The Trustees are authorized to register any shares of stock or other
assets of any trust in their own names or or in the name of their nominee.
10. I hereby nominate, constitute and appoint my wife, Anne Lias, and my two
�� (2) daughters, Cathy Anne Lias and Deborah Arete Lias, as co-Trustees hereunder. The
persons acting as my Trustees are hereby appointed and shall act as Guardians of the
�, • person and of the estate of any infant child of mine if I am not survived by wife. All
v powers, duties and discretionary authority granted to my Executrix and Executrices
� and Trustees hereunder, or their successors, may be exercised by them without posting
any bond, without obtaining any order from or approval of any court, and without any
notice to or consent of anyone.
Should any difference of opinion or dispute arise among my Trustees so long
,C
as my wife is one of such Trustees, the decision of a majority of them provided my
�
Page 4 of 5 Pages
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wife is one of the majority shall control and if my wife has ceased acting as a Trustee
then a unanimous decision of my Trustees shall be required.
Should all of my Trustees refuse to act as such or desire to cease acting as
such, they are authorized and directed to select such Corporate Trustee as an alternate
or successor Trustee, and to change such alternate or successor C orporate Trustee as
frequently as they may deem appropriate, but in the absence of their unanimous
agree m ent such selection or change of a Corporate Trustee shall be by order of a court
of competent jurisdiction.
11. I hereby nominate, constitute and appoint my wife, Anne Lias, as Executrix
of this my Last Will and Testament, but should she pre-decease me or fail to qualify,
then in such event I nominate, constitute and appoint my two (2) children, Cathy Anne
Lias and Deborah Arete Lias, or either of them, as co-Executrices of this my Last Will
and Testament, but should neither of them qualify, then in such event I nominate,
constitute and appoint Farmers Trust Company and its successors, One West High Street,
Carlisle, Pennsylvania, as Executor of this my Last Will and Testament.
12. All powers, duties and discretionary authority �ranted to my Executrix
or Executrices or Executor or Trustees hereunder, or their successors, may be exercised
by them without posting any bond, without obtainin� any order from or approval of
any court, and without any notice to or consent of anyone.
13. If any provision of this Will shall be unenforceable, the remaining provisions
shall nevertheless be carried into effect.
IN �vITNESS WHEREOF, I NICHOLAS C. LIAS, have hereunto set my hand and
seal to this my Last Will and Testament written on five (5) pages this 2nd day of
iVIarch , 1983.
.�iC��- �' .�i 4/L-� (SEAL)
—�—
��
Nicholas C. Lias
Signed, sealed, published and declared by NICHOLAS C. LIAS, the Testator
above named, as and for his Last Will and Testament, in our presence, �vho, in his
presence, at his request, and in the presence of each other, have hereunto subscribed
our names as attesting witnesses.
`���`yr. �
�
— �
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REGISTER OF WILLS OF CUMBERLAND COUNTY
OATH OF SUBSCRIBING WITNESS
Robert M. Frey and Krista King
,
���4
(each) a subscribing witness to the will presented herewith, (each) being duly qualified according to
law, depose(s) and say(s} that they were present and saw
Nicholas C. Lias
,
the testat �r , sign the same and that each of the undersi�ned signed as a witness at the
request of testat or in ih S presence and (in the presence of each other) (in the presenee of the
other subscribing witness(es)). f..
Sworn to or affirmed and subscribed before �� �� �
me this 25TH day of Robert M. Frey ���ame)
�R� 19 gg 5 South Hanover S'treet
� Carlisle, PA 17 � ess);
� Register �-- �-
Krist King (Name
1032 Petersburg Road
Boiling Springs, (Address) PA 17007
REGISTER OF WILLS OF COUNTY
OATH OF NON-SUBSCRIBING WITNESS
,
(each),a subscriber hereto, �(e�ch) being duly qualified according to law, depose(s) and say(s) that
''`�amiliar with the signature of ,
codicil
testat of (one of the subscribing�-_ witnesses Yo�the will presented herewith and
codicil
that believes the signature on the will is in the handwriting of
testat believes the signature of the,.�vill presented'�erewith and that
codicil;.-'
believes the signature on the wil}'is in the handwriting of
to the best of -'��knowledge and belief.
Sworn to or affir�ed and subscribed before
me this day of (Name) \'
19
(Address)
� Register
(NameJ
(Address)
�`"�<E�
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��O. �������' '��MIIIl�?NVIt�ALTH O� PENPI�YLVAI�tt� �`:
it�P�qRthilEl�IT dF REl/�NtlE ' ` ,�'w ".
R�Y.�,���x�,z.gbi {�FFICIA�.��+�£(PT +r PEIVNSYL�tANIa Ih[H��[TANCE ANl')ESTA'CE TAX i
� ACN
RECEIVED FROM: ,��n� �*,s,�� ASSESSMENT �
CONTROL ' AMOUNT
NUMBER
� 141 �4�59 .0t3
Rt�be�� M. Fr�y, Esq.
5 Sauth Hanovr�r 5�tre�t
Carl.isl.d, PA 170'3
- FOLD HERE
FOLD HERE-
ESTATE INFORMATION:
� FILE NUMBER
2?-88-?_37
� NAME OF DECEDENT (LAST) (FIRST) (MI)
I��.�� N3.cholas C-
� DATE OF PAYMENT
Jt�ne 13 1.9a8
� POSTMARK DATE
:OUNTY
� Y"�. 21C�
DATE OF DEATH
REMARKS
� �g � TOTAL AMOUNT PAID ����9 ��Q
SEAL ,�� �f:-�,, ,�
RECEIVED BY`� i.� 1....,-/ , ` .' ' , -:�
NATURE
REGISTER OF Wil,(.S
.�.. ____ � .._._ � r._.___._�..� ._.._ �-.,---r--, .-- ._._ ._._ —._._.
� 3 _ y�. ���
REv-15o0 EX+ (12-88) FILE NUMBER
�� INHERITANCE TAX RETURN
� �. RESIDENT DECEDENT
COMMONWEALTH OF PENNSYLVANIA (TO BE FILED IN DUPLICATE 21-88-237
DEPARTMENT OF REVENUE
DEPT.260601 WITH REGISTER OF WILLSj
HARRISBURG,PA 1 71 2 8-060 1 COUNTY CODE YEAR NUMdER
F DECEDENT'S NAME(LAST,FIRST,AND MIDDLE INITIAL) DECEDENT'S COMPLETE ADDRESS
Z LIAS, NICHOLAS C. 1123 Fleetwood Drive
W
�
V SOCIAL SECURITY NUMBER DATE OF DEATH DATE OF BIRTH Carlisle, PA 17013
W
� 010-22-4784 Mar. 13, 1988 Aug. 11, 1929 co��,Y Cumberland
� � 1. Original Return ❑ 2. Supplemental Return ❑ 3. Remainder Return
a v+ (for dates of death prior to 12-13-82)
W a V ❑ 4. Limited Estate ❑ 4a. Future Interest Compromise ❑ 5. Federal Estate Tax
u�� (for dates of death aher 12-12-82) Return Required
a°0 � 6. Decedent Died Testate ❑ 7. Decedent Maintained a Living Trust 1 8. Total Number of Safe Deposit Boxes
Q (Attach copy of Will) (Attach copy of Trust)
�1i�.��31€��r .. . ,,..����3[�Fil't����'fi�t3C 1N�#RI�tA'#��N S�I��.p��<'�R,�L�T�'•1: ,.
� !- NAME COMPLETE MAILING ADDRESS
H Z
� o Robert M. Frey, Attorney 5 South Hanover Street
� � TELEPHONE NUMBER Carlisle, PA 17013
d
717 243-5838
� �
l. Real Estate (Schedule A) ( 1)
2. Stocks and Bonds (Schedule B) ( 2) 147,140.78 ,' �
�D ��
3. Closely Held Stock/Partnership Interest (Schedule C) ( 3) C� O ;;:��
- c-;a
4. Mortgages and Notes Receivable (Schedule D) ( 4) �"� c_ ���
rn, , � ��
5. Cash, Bank Deposits&Miscellaneous Personal Property� 5) r�--•.:' '� -�;c�
Z (Schedule E) ;-,- N �
� Ten. b entiret � � �'-�
r 6. Joinfly Owned Property (Schedule F) ( 6) y � ._
Q " ' 'T
j 7. Transfers (Schedule G) (Schedule L) ( 7) _ - --' _�'�
a 8. Total Gross Assets (total lines 1-7) (=8�.__�47+�''��•7g ___
W 9. Funeral Expenses, Administrative Costs, Miscellaneous ( 9) 21,602.51 _
� Expenses (Schedule H)
10. Debts, Mortgage liabilities, Liens (Schedule I) (10) 72�997.69
11. Total Deductions �total lines 9 & 10) (��) 94�60�.2� _
12. Net Value of Estate (line 8 minus line 11� (12) ____52�54�.5g
13. Charitable and Governmental Bequests (Schedule J) (13) __ ____-_- ___
14. Net Value Subject to Tax (line 12 minus line 13) (�q) 52,540.5g _
15. Amount of line 14 taxable at b% rate (15) _ 52�5�_Q_.._��...___-x .06 = __����.�s� - __
(Include values from Schedule K or Schedule M.)
16. Amount of li�e 14 faxable at 15% rate (16) x .15 = __- __
Z (Include values from Schedule K or Schedule M.)
0 17. Principa)tax due(Add tax from line 15 and from line ib.) (17)
�
�.a. 18. Credits Prior Payments Discount InteresT
a 4�959.00 + 157.62 - ___ (18) ____5.116.62 _
� 1 ,964.19
O 19. If line 18 is greater than line 17, enter the difference on line 19. This is the OVERPAYMENT. (19) ___ ..________- ___
X ��
� 20. If line 17 is greater than line 18, enter the difference on line 20. This is the TAX DUE. (20) __
A.Enter the interest on the balance due on line 20A. (20A)
B. Enter the total of line 20 and 20A on line 206. This is the BALANCE DUE. (20B)
Make Check Payabie to: Register of Wills, Agent
.r.►��su���rc� �aN�w��:��.�.ct��s�r�o�s�N ��v��s�s�u� Araa ro �Ec�r�cx�A�rH�.4•`
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, rrect and complete. I dedare that.ail real estate has been reported at true market value. Dedaration of preparer other than the personal representative is
based.on II information of which pre arer has any knowledge.
SIG T E OF PERSON RESPONSIB�E F FILING RETUR ADDRE55 DATE
_ , , �`--'[,����123 Fleetwood Drive, Carlisle, Pa. 17013 Jul /1 , 1990 _
SIG�1ATUttE OF P iSKER OTHER THAN REPRESENTATIVE ADDRESS DATE �
.e_
` � 'r, 5 S. Hanover St., Carlisle, Pa. 17013 July /� , 1990
- i
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING A CHECK MARK (�) IN THE
APPROPRIATE BLOCKS.
YES NO
l . Did decedent make a transfer and:
�
a. retain the use or income of the property transferred, ....................................... � x
b. retain the right to designate who shall use the property transferred or its income, ' x
c. retain a reversionary interest or .................................................................... X
d. receive the promise for life of either payments, benefits or care? ....................... X
2. !f death occurred on or before December 12, 1982, did decedent within two years i
preceding death transfer property without receiving adequate consideration? If death
occurred after December 12, 1982, did decedent transfer property within one year of � �
death without receiving adequate consideration? ................................................. �__�
,. , x 1
3. Did decedent own an in trust for bank account at his or her death?...................... �
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
REV-1503 EX+ i4-86)
� SCHEDULE B
��'
COMMONWEALTH OF PENNSYLVANIA STOCKS AND BONDS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF PILE NUMBER
NICHOLAS C. LIAS 21-88-237
(All property jointly-owned with Right of Survivorship must be disclosed o� Schedule P.)
ITEM DESCRIPTION VALUE AT DATE
NUMBER OF DEATN
�. 2384.568 shs. CIGNA Municipal Bond Fund @ 7.57 18,051.18
2. 2 units MIT Ser II PA @ 771.86 1 ,543.72
Accrued interest to March 13, 1988 38.74
3. 20 units Municipal IAP @ 17.6385 352.77
4. 1773 shs. Motorola @ 47.6563 84,494.62
5. 291 shs. SW Bell @ 36.25 -10,548.75
6. 215 shs. AT&T @ 28.0625 6,033.44
7. 192 shs. US West � 52.7813 10,134.01
8. Option to purchase the following: �
I
300 shs. Motorola @ 26.92 = 8,076.00 �
Date of death value = 14,296.89 ; 6,220.89
I
225 shs. Motorola @ 43.71 = 9,834.75 �
Date of death value = 10,722.67 887.92
250 shs. Motorola � 31.81 = 7,952.50 �
Date of death value = 11,914.08 3,961 .58
250 shs. Motorola �1c 37.13 = 9,282.50
Date of death value = 11,914.08 2,631.58
250 shs. Motorola @ 38.69 = 9,672.50
Date of death value = 11,914.08 2,241.58
TOTAL (Also enter on line 2, Recapitulation) _�_$ 147�14�.7g
/If mnre c�nce is needed, inserf ndditi�nn� cheets oi same si�e l
REY-1509 E%r (3�861
COMMONWEALTHOFPENNSVLVANIA SCHEDULE F
INHER!TANCEiA%RETURN �OINTLY-OWNED P6tOPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
NICHOLAS C. LIAS 21-88-237
Joint tenant(s):
NAME ADDRESS RELATIONSHIP TA DECEDENT
A' Anne Lias 1123 Fleetwood Drive Spouse
Carlisle, PA 17013
B.
C.
Jointly-ewned property:
LETTER DATE
NUM E FOR MADE DESCRIPTION OF PRAPERTY TOTAL VALUE I DECD'S DOLLAR VALUE OF
JOINT �OINT OF ASSET /o INT. DECEDEIVT'S lNTEREST
TENANT
�, A 2/15/80 Farmers Trust Co. checking acc unt i Ten. by entirety
�. A 12/15/8 Hill Financial Svgs. Asn. accoun !, Ten. by entirety
3. A Vario Account at Pru-Bache Nat. Mun'cipals ', Ten. by entirety
4. A Vario Various stocks ' Ten. by entirety
5. A Vario Misc. household goods Ten. by entirety
6. A House and lot of ground at I
1123 Fleetwood Dr., Carlisle, P . I Ten. by entirety
7. A House and lot of ground at ! ,
1047 Northfield Dr., Carlisle, P . , � Ten. by entirety
8. A 1984 Buick LaSabre automobile Ten. by entirety
9. A 1985 Chrysler LeBaron automob' e � Ten. by entirety
10. A John Hancock Tax Exempt Inco e Trust I Ten. by entirety
�
�
�
I
�
,
-1 _ � -- ' -�------- --
70TAL (Also enter on line 5, Recapitulation} I � Ten. by entirety
--- -----1—--_ -------------
(If more space is needed inserf additional sheets of same size)
REV-1511 EXa (7�BB� i
� sc���u�E � �
�;�,� FUNERAL EXPENSES,
COMMONWEALTH OF PENNSYLVANIA ADMiNtSTRATIVE COSTS AND
IN RESIORNT�RECEPENTRN M13CELLANEOUS EXPENSES P1eag� print or T�+p�
ESYATE OF FILE t��1R+1�ER
NICHOLAS C. LIAS 21-88-23?
ITEM DESCRlPTION �4!►flOU1�T
NUMBER
A. Funera) Expenses:
�. Ewing Brothers Funeral Home, funeral services 4,757.00
2. Westminster Cemetery, burial lot 1,000.00
3. Westminster Cemetery, endowment fund 165.60
4. Sunnyside ftestaurant, funeral luncheon 810.00
5. Robbins Flowers, flowers for funeral 170.13
B. Administrative Costs:
1. Personal Representative Commissions
Social Security Number of Personal Representative: j
Year Commissions paid
I
�
2. Attorney Fees �, 6,885.00
I
3. Family Exemption � 2�000.00
Claimant Anne Lias Relationship Spouse ___ ,
Address of Claimant at decedent's death �I
Street Address 1123 Fleetwood Drive
i
Crty Carlisle Stor� Pa• Z�p Code 17013 _ I
i
I
4. Probate Fees ; 114.00
C. Miscellaneous Expenses. �
I
1. Cumberland Law Journal, advertising Letters � 30.00
2. Hershey Medical Center, account I 782.18
i
3. The Sentinel, advertising Letters ; 24.96
I
4. Carlisle Memorial Service, memorial stone � 1,855.84
i
5. Hershey Medical Center, account i 15.00
6. Capital Area Tax Collection Bureau, 1987 earned income tax �� 103.98
i
7. Harrisburg Healthcare, account i 24.20
8. R. B. Clippinger Tax Service, preparation of 1987 income tax returns � 338.58
i,
------ �._ _ ...____2.rQfi9..��-
TOTAL �Also enter an line 9, Recapitulaiionj j 5
(If more space is needed, insert additional sheets of same size.)
SCHEDULE H
FUNERAL EXPENSES
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
ESTATE OF NICHOLAS C. LIAS FILE NUMBER 21-88-237
ITEM DESCRIPTION AMOUNT
NUMBER
10. Vital Records, 2 death certificates 6.00
11. PA Department of Revenue, 1988 personal income tax 70.89
12. Internal Revenue Service, 1988 personal income tax 289.61
13. Capital Area Tax Collection Bureau, 1988 earned income tax 3.82
14. Notary Public fee 6.00
15. Reserve to file Account 70.00
16. Register of Wills, filing Inheritance Tax Return 10.00
TOTAL 21,602.51
REJ-1512 EX+ (7-g3)
COMMONWEALTH OF PENNSYLVANIA SCHEDULE "I"
INHERITANCE TAX RETURN DEBTS OF DECEDENT,
RESIDENT DECEDENT MORTGAGE LIABILITIES, AND LIENS
ESTATE OF FILE NUMBER
NICHOLAS C. LIAS 21-88-237
ITEM
NUMBER DESCRIPTION AMOUNT
1. Bal. Harris Savings Association mortgage 57,415.32
2. Bal. Commonwealth National Bank mortgage 15,299.66
Interest 282.71
TOTAL (Also enter on line 10, Recapitulation) $ 72,997.69
!1f mnro CfIA!'P ic�1PPfIP� incarr ariflirinnal chaatc nf sama ci�ol
REV-1513 EX+(2-87)
SCHEDULE J
COMMONWEAtTH OF PENNSYLVANIA BE N EFI C IARI ES
INHERITANCE TA%RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
NICHOLAS C. LIAS 21-88-237
ITEM NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR
NUMBER SHARE OF ESTATE
A. Taxable Bequests:
�. Anne Lias Spouse 1/2 of residue
1123 Fleetwoud Drive plus income from
Carlisle, PA 17013 trust fund established
with remaining 1/2
of residue
2. Cathy Anne Lias Daughter
1047 Northfield Drive 1/2 residue of
Carlisle, PA 17013 trust fund
3. Deborah A. Lias Daughter 1/2 residue of
1123 Fleetwood Drive� � trust fund
Carlisle, PA 17013
ITEM NAME AND ADDRESS OF BENEFICIARY AMOUNT OR
NUMBER SHARE OF ESTATE
B. Charitable and Governmental Bequests:
l.
NONE
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on line 13, Recapitulation) $
(If more space is needed, insert additional sheets of same size)
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REV-1547 EX (12-89) _ ,
COMMONWEALTH OF PENNSYLVANIA � � �� NOTICE OF INHERITANCE TAX
DEPARTMENT oF REVENUE APPRAISEMENT, ALLOWANCE OR DISALLOWANCE ACN 101
BUREAU Of INDIVIDUAL TAXES r
DEPT. 280601 OF DEDUCTIONS, AND ASSESSMENT OF�TAX
HARRISBURG, PA 17128-0601 DATE 10-29-90
ESTATE OF LIAS NICHOLAS FILE N0. 21 88-0237
DATE OF DEATH 03-13-88 COUNTY CUMBERLAND
NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX
PAYMENT TO THE REGISTER OF WILIS. MAKE CHECK PAYABLE TO "REGISTER OF WILLS, AGENT".
REMIT PAYMENT TO:
ROBERT M FREY ATTY REGISTER OF WILLS
5 S HANOVER ST CUMBERLAND CO COURT HOUSE
CARLISLE PA 17013 CARLISLE, PA 17013
Amount Remitted
CUT ALONG THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS "'�
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
REV-1547 EX (12-88)
NOTICE OF INHERITQNCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF LIAS NICHOLAS FILE N0.21 88-0237 ACN 101 DATE 10-29-90
TAX RETURN WAS: ( ) ACCEPTED AS FILED (X ) CHANGED - SEE ATTACI�ED N0�'ICE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE �'�� o ;�i
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN ,_'�- � .'�?
1. Real Estate (Schedule A) ( 1) .00 = T�
2. Stocks and Bonds (Schedule B) ( 2) 147,140.78 '
w
3. Closely Held Stock/Partnership Interest (Schedule C) ( 3) .00 , d '.
4. Mortgages/Notes Receivable (Schedule D) t 4) .00 -� ���
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) ( 5) .00 `-= ' '�
6. Jointly Owned Property (Schedule F) ( 6) .00 —' .
7. Transfers (Schedule G) t 7) .00
8. Total Assets ( 8) 147,140.78
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Administrative Costs/Miscellaneous
Expenses (Schedule H) ( 9) 21,602.51
10. Debts/Mortgage Liabilities/Liens lSchedule I) (10) 36,498.85
1 1. Total Deductions (1 11 58,101.36
12. Net value of Tax Return (12) 89,039.42
1 3. Charitable/Governmental Bequests (Schedu�e J) (1 3) •�0
1 4. Net Value of Estate Subject to Tax (1 4) 89,039.42
NOTE: If an assessment was issued previously, lines 14, 15 and/or 16 and 17 wi11
reflect figures that inctude the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of line 14 taxable at 6�o rate (15) 89,039.42 X.06= 5,342.37
16. Amount of line 14 taxabie at 15% rate (1 6) .00 X.15= .00
17. Principal Tax Due (17) 5,342.37
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST (-)
06-13-88 365653 261.00 4,959.00
INTEREST IS CHARGED FROM 12-14-88 TO 11-13-90 TOTAL TAX CREDIT 5 220.00
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 122.37
REVERSE SIDE OF THIS FORM.* INTEREST 25.78
* IF PAID AFTER THIS DATE SEE REVERSE FOR CALCULATION TOTAL DUE 148.15
OF ADDITIONAL INTEREST
(IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A
CREOIT (CR) YDU MAY BE DUE A REFUND. SEE REVERSE SEDE OF THIS FORM FOR INSTRUCTIONS. )
i . _ _:
� REV-1470 EX(6-88� >' �
��� INHERITANCE TAX - . ;
�
COMMONWEALTH OF PENNSYLVANIA EXPLANATION
BUREAU OFEIND VIDUAL TAXES OF CHANGES I
DE PT. 280601 �
HARRISBURG, PA 17128-0601 ',
DECEDENT'S NAME FILE NUMBER
�'icF�olas t;. LiAs �1�?�?-!?2'�? �
' ACN '
I ,
'i 1�}� i
SCHEDULE N� EXPLANATION OF CHANGES I
�
�
I 1 The clain has been reduced fram $5?,4I5.32 ta $?�,74�7.GF,. Since the dece- _
!, dent's interest in the asset subject ta thig clair� is :t�te� tc� be one- j
� haif (�}, t��e a1Zoc�able a�c+unt is_limited to the sar�e �ercenta�e.
� —
', I 2a �'he c1ai� has_been reduce.l fror,� $15,L�3�.�5� to 57,��."3. Since _the clec�- _
I dent's interest zn the asset s�bject to this cl�ze� i: �tstecl to be one-
_ -_ _
't-,alf (�), the _aZlowatsle_au�c�unt is li�itecl to_ ts3p s�Me pereent�ge. _ ��
— — --
�
: I 2b The cl�in} h�s_ been re�uceci fr4�, $2��.71 ta 5141 ,��. �ir.ce the d�cedPnt's
interest in the asset �at�bject tc? this elairs is stated Ca he one-hal.f (�l, __
_ _ _ - _ _ _ __ __
' the allacaable az:ount is limited t� kt�� same percenta�e. I
', _ _ _ __ ___ I
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I
TAX EXAMINER: �°�rcia Siiher�nan PAGE
�
�
�
�
. REGISTER OF WILLS OF CUMBERLAND COUNTY
? REPORT OF STATUS OF 1�DMIAIISTRATION
(For Resident Decedents Dying After July 1, 1984)
ESTATE NO. 21- gg- 237
Name of Decedent: Nicholas C. �,ias
Social Security Account No.: 010-22-4784
Date of Death: Mar. 13, 1988
Name of Personal Representative(s): Anne Lias
Capacity Executor g Administrator c.t.a.
(check one) Administrator Administrator d.b.n.
Is the administration of the estate complete? Yes No X
If "yes", how was the administration ended? (check one)
By court accounting
By account stated to parties in interest
Did the parties release the
personal representative?
Other (explain) First and Final Account is bein� filed befure
Dec. 7, to be confirmed January 8, 1991.
Total amount paid to date to creditocs and for funeral and $
administrative expense
1'otal value of distributions to date to beneficiaries $
If administration is not complete, estimated value of assets $
still in administration
NOTE: This status report is due no later than the due date fur filing the Pennsylvania
Inheritance Taz Return or, if no Inheritance Tag Return is required, nine (9) months
after the date of death; if the administration of the estate has not been conciuded,
a summary report shall be filed annually thereafter until the administration is complete.
I certify under penalty of perjury that the foregoing information is correct to the
best of my knowledge, information and belief.
Date: November 8, � lg 90 '�-�.t��+_ �'�"7
, Personal Representat�ve
Robert M. Frey , Attorney for Estate
This report must be signed by the personal representative, or one of them when more
� than one, or by counsel for the estate.
i
i
� ������� . ca�n�c�������r� c�� �►��r���������.
�a. � ��������N,�������,��
�ev.�302 ac t�s.aa� 1�F�tCfi1�l�l�C�lPT +� P�MN�iYLVANIA l�!#��6t�`�'AN��Al�t�S�`1�T"��`J�C ,�'
ACN
RECEIVED FROM: AIIYl43 LfE!$ � ACONT OLIT � AMOUNT
NUMBER
tt�bert M. Fr�y, Esq. �.fll �248.1�
5 �4uth ��anouer 5tree�t
Carlisl�� P.� 17t113
- FOLD HERE FOLD HERF
ESTATE INFORMATION:
� FILE NUMBER
� NAME OF DECEDENT (LAST) (FIRST) (M1)
� DATE OF PAYMENT
', POSTMARK DATE
� �
COUNTY
DATE OF DEAT
� TOTAL AMOUNT PAID 5148.�.�
REMARKS
S. 5. #Q].0-22�-478Q:
;� .
SEAL RECEIVED BY �` ,� ' r ��--- ��
. �GNATURE ���-��� 4.
�
REGISTER OF WILLS �
FIRST AND FINAL ACCOUNT OF ANNE LIAS, EXECUTRIX OF THE LAST WILL
AND TESTAMENT OF NICHOLAS C. LIAS, LATE OF THE BOROUGH OF CARLISLE,
CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED
DATE OF DEATH: LETTERS TESTAMENTARY ADVERTISED:
March 13, 1988 CUMBERLAND LAW JOURNAL
May 6, 13, and 20, 1988
THE SENTINEL
April 26, May 3 and 10, 1988
PRINCIPAL RECEIVED
Accountant charges herself with the following principal amounts received:
1988
Mar. 13 2384.568 shs. CIGNA Mun. Bond Fund @ 7.57 18,051.18
13 2 units MIT Ser II PA � 771.86 1,543.72
Accrued interest to March 13, 1988 38.74
13 20 units Municipal IAP 352.77
13 1773 shs. Motorola @ 47.6563 84,494.62
1_3 291 shs. SouthWest Bell @ 36.25 10,548.75
13 215 shs. AT&T @ 28.0625 6,033.44
13 192 shs. US West @. 52.7813 10,134.O1
13 Option to purchase:
300 shs. Motorola @ 26.92 = 8,076.00
Date of death value = 14,296.89 6,220.89
225 shs. Motorola @ 43.71 = 9,834.75
Date of death value = 10,722.67 887•92
250 shs. Motorola @. 31.81 = 7,952.50
Date of death value = 11,914.08 3,961.58
250 shs. Motorola @ 37.13 = 9,282.50
Date of death value = 11,914.08 2,631.58
250 shs. Motorola �d 38.69 = 9,672.50
Date of death value = 11,914.08 2,241.58
TOTAL PRINCIPAL RECEIVED � $147,140.78
_:_; L.:,�, ��r,- ., . .
c,._.
-1-
INCOME RECEIVED
Accountant charges herself with the following income amounts received:
1988
May 4 Dividends 413.88
9 Interest on NOW account 14.27
June 1 Loss on sale of MIT Ser II PA and Mun. IAP (8.36)
6 Loss on sale of CIGNA (143.37)
11 Interest on NOW account 23.00
28 Motorola Employee Stock Dividend Plan 2,044.13
July 13 Interest on NOW account 84.01
25 Dividend, Motorola 283.68
Aug. 1 Dividend, Southwest Bell 180.42
1 Dividend, AT&T 64.50
2 Dividend, U. S. West 168.96
11 Interest on NOW account 83.47
Sept. 13 Interest on NOW account 93-98
Oct. 15 Interest on NOW account 7g•9g
Nov. 2 Dividends, AT&T, Southwest Bell, and U. S. West 413.88
13 Interest on NOW account 77.66
Dec. 13 Interest on NOW account 83.39
1989
Jan. 13 Interest on NOW account 67.47
Feb. 9 Interest on NOW account 72.43
Mar. 11 Interest on NOW account 65.71
Apr. 7 Interest on NOW account 73.05
12 Motorola Bonus 3,514.50
May 9 Interest on NOW account 17.44
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-2-
June 14 Interest on NOW account 21.23
July 7 Interest on NOW account 18.10
Aug. 9 Interest on NOW account 20.12
25 Local tax refund 45.88
Sept. 8 Interest on NOW account 20.95
Oct. 6 Interest on Cer.tificate af Deposit 695.57
11 Interest on NOW account 19.18
Nov. 13 Interest on NOW account 91.43
Dec. 12 Interest on NOW account 91.83
1990
Jan. 9 Interest on NOW account 89.27
Feb. 14 Interest on NOW account 98.63
Mar. 13 Interest on NOW account 44.88
Apr. 13 Interest on NOW account 45.17
May 9 Interest on NOW account 46.75
June 12 Interest on NOW account 49.63
TOTAL INCOME RECEIVED $9,165.70
DISBURSEMENTS
Accountant claims credit for the following amounts paid:
1988
Mar. 25 Anne Lias, family allowance 2,000.00
25 Register of Wills, Letters Testamentary and 3 short certificates 114.00
Apr. 25 Ewing Brothers Funeral Home, funeral services 4,757.00
25 Westminster Cemetery, a/c burial lot 500.00
25 Robbins Flowers, account 170.13
27 Cumberland law Journal, advertising Letters 30.00
30 Sunnyside Restaurant, funeral luncheon 810.00
30 Anne Lias, reimbursement for memorial services in Lowell, MA 725.00
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May 12 Hershey Medical Center, account 782.18
18 The Sentinel, advertising Letters 24.96
June 10 Register of Wills, Agent, a/c Pa. Transfer Inheritance Tax 4,959.00
12 Westminster Cemetery Asn., bal> due on cemetery lot 500.00
14 Carlisle Memorial Service, a/c memorial stone 655.84
14 Hershey i�7edical Center, account 15.00
July 5 Westminster Cemetery Asn., endowment fund 165.60
Aug. 2 Capital Area Tax Collection Bureau, 1987 earned income tax 103.98
10 Harrisburg Healthcare, account 24.20
Sept. 26 Carlisle Memorial Service, memurial stune 1,200.00
Oct. 21 R. B. Clippinger Tax Service, preparation uf 1987 tax return 338.58
Nov. 29 Hershey Medical Center, account 2,069.72
1989
Jan. 27 Vital Records, 2 death certificates 6.00
Apr. 10 PA Department of R.evenue, 1988 income tax 70•89
10 IRS, 1988 income tax 289.61
Oct. 16 Capital Area Tax Collection Bureau, 1988 income tax 3.82
1990
Apr. 12 Intermal Revenue Service, 1989 Fiduciary Income Tax 108.26
12 PA Department of Revenue, 1989 Fiduciary Income Tax 27•gg
July 11 Register of Wills, filing Inheritance Tax Return 10.00
Nov. 1 Register of Wills, additional probate fee 20.00
1 Register of Wills, bal. Pa. Transfer Inheritance Tax 148.15
Notary Public fee 6.00
Robert M. Frey, Attorney's fee 6,885.00
Reserve to file Account 93.00
TOTAL DISBURSEMENTS 27,613.80
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-4-
RECAPITULATION
Totai Principal Received 147,140.78
Total Income Received 9,165.70
Total Receipts 156,306.48
Less Total Disbursements 27,613.80
Balance for Distribution 128,692.68
PROPOSED SCHEDULE OF DISTRIBUTION
BALANCE FOR DISTRIBUTION 128,692.68
NOTE: It should be noted that the above balance far distribution
constitutes the residue of the Estate as provided in Paragraph 5
of Decedent's Will. The 50% devise set forth in Paragraph 4 of
Decedent's Will for Decedent's wife, Anne Lias, was uverfunded
by virtue of other assets constituting a part of Decedent's gross
estate for Federal Estate Tax purposes, which other assets are
not includable in Decedent's probate estate or pass under the terms
of his Will.
TO: Farmers Trust Company
One West High Street
Carlisle, PA 17013
Successor Corporate Trustee selected by
Anne Lias and Kathy Anne Lias and Deborah
A. Lias agreeable ta the provisions of
Paragraph 10 of Decedent's Will 128,692.68
COMMONWEALTH OF PENNSYLVANIA )
. SS..
COUNTY OF CUMBERLAND )
Before me, the undersigned officer, personally appeared Anne Lias, Executrix of the Last
Will and Testament of Nicholas C. Lias, Deceased, who, being duly sworn according to law,
deposes and says that the foregoing First and Final Account and Proposed Schedule of Distribution
are true and correct to the best of her knowledge, information and belief.
�
,..,,.�,....�..,,, �� �����
'a .. . � _� ._.--e
`�� .•� . ,,.. ,; . nne Lias
SwQ�rn,�e�a d s�'�bs�bed before me
this ,��� day'..to,�?ecember, 1990.
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M1.,t�i�i�dtiif�ilg§i8�i�it��AFril7�1994 —5—
REV-1607 EX (12-89) �
COMMONWEALTH OF PENNSYLVANIA - I
DEPARTMENT OF REVENUE -�, ;- ����-d�� �� ��'�.I INHERITANCE TAX ACN 101
BUREAU OF INDIVIDUAL TAXES �j� , _ STATEMENT OF ACCOUNT
DEPT. 280601
HARRISBURG, PA 17128-0601 DATE 12-31-90
ESTATE OF LIAS NICHOLAS FILE N0. 21 88-0237
DATE OF DEATH 03-13-88 COUNTY CUMBERLANB
NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS FORM WITH YOUR TAX PAYMENT
TO THE ADDRESS SHOWN. MAKE CHECK PAYABLE AND REMIT PAYMENT T0: �
ROBERT M FREY ATTY REGISTER OF WILLS
5 S HANOVER ST CUMBERLAND CO COURT HOUSE
CARLISLE PA 17013 CARLISLE, PA 17013
Amount Remitted
CUT ALONG THIS LINE f RETAIN LOWER PORTION FOR YOUR FILES �
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
REV-1607 EX (12-88} ** INHERITANCE TAX STATEMENT OF ACCOUNT **
ESTATE OF LIAS NICHOLAS FILE N0. 21 88-0237 ACN 101 DATE12-31-90
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN
BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, THE APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND,
IF APPLICABLE, A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 10-22-90
PRINCIPALTAX DUE:................................................................................................................................................... 5,342.37
PAYMENTS (TAX CREDITS>:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE I NUMBER INTEREST (-) I
06-13-88 365653 261.00 4,959.00 .-,
11-29-90 599938 26.37- 148.15 �;r � �rn
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INTEREST IS CHARGED FROM 11-30-9� TO O1-15-91 TOTAL TAX CREDITS 5,341.78
AT THE RATES APPLICABLE AS OUTL•INED ON THE
REVERSE SIDE OF THIS FORM.* BALANCE OF TAX DUE .59
i INTEREST � .Ol
TOTAL DUE �
I .60 I
� IF PAID AFTER THIS DATE SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST
(IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A CREDIT
(CR) YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
v
BEGISTER OP WILL3 OF CUMBERLAND COUNTY
REPORT OF STATUS OF ADMIMSTRATION
(Por Resident Decedents Dying After July 1. 19�d�,�����,F�}Y�'����
�»...,
ESTATE NO. 21-88 - 237
'91 JAN 10 A11 �17
Name of Decedent: Nicholas C. Lias �R��;�-�r;�r�„;�`�; �`�!i;�' ;
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Social Security Account No.: 010-22-4784
Date of Death: Mar. 13, 1988
Name of Personal Representative(s): Anne Lias
Capacity Executor X _ Administrator c.t.a.
(check one) Administrator Administrator d.b.n.
Is the administration of the estate complete? Yes X No
If "yes", how was the administration ended? (check one)
By court accounting X
By account stated to parties in interest
Did the parties release the
personal representative?
Other texplain)
Total amount paid to date to creditors and for funeral and $
administrative expense
'I'otal value of distributions to date to beneficiaries $
if administration is not complete, estimated value of assets $
still in administration
NOTE: This status report is due no later than the due date fur filing the Pennsylvania
Inheritance Taz Return or, if no Inheritance Tag Retucn is required� nine (9) months
after the date of death; if the administration of the estate has not been concluded,
a summary report shali be filed annually thereafter until the administration is complete.
I certify under penalty of perjury that the foregoing information is correct to the
best of my knowledge, inforrnation and belief.
Date: January 8, , 19_91 G�Z'�~� �` �'�j'7 ___
- , Personal Repre entative
Robert M. Frey. Attorney for F,state
'R�is report must be signed by the personal representative, or one of them when more
than one, or by counsel for the estate.