HomeMy WebLinkAbout01-0551
Register of Wills of Cumberland County, Pennsylvania
PETITION FOR GRANT OF LETTERS
Estate of
also known as
Martin N. Kogan
No.
:2/-- 0 I .. 55]
, Deceased
Social Security No. 168-16 -4337
Pearl M. Kogan
Petitioner(s), who is/are 18 years of age or older, apply(ies) for:
(COMPLETE 'A' or 'B' BELOW:)
m A. Probate and Grant of Letters Testamentary and aver that Petitioner(s) is/are the execut r ix named in the last Will of
the Decedent, dated 06/19/1997 and codicil(s) dated None
State relevant circumstances, e.g., renunciation, death of executor, etc.
Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents
offered for probate; was not the victim of a killing and was never adjudicated incompetent:
D B. Grant of Letters of Administration
(c.I.a.; d.b.n.c.t.a; pendente lite; durante absentia; durante minoritate)
Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and
heirs:
I
Name
Relationship
Residence
I
(COMPLETE IN ALL CASES:) Attach additional sheets if necessary.
Decedent was domiciled at death in Cumberland
County, Pennsylvania with his/her last family
or principal residence at 311 April Drive, Apt. 1, Camp Hill Borough
(list street, number, and municipality)
Decedent, then ~years of age, died OS/24/2001 at Hospice Residence, Susquehanna Twp., PA
(Location)
Decedent at death owned property with estimated values as follows:
(If domiciled in PAl All personal property
(If not domiciled in PAl Personal property in Pennsylvania
(If not domiciled in PAl Personal property in County
Value of real estate in Pennsylvania
55,000.00
$
$
$
$
situated as follows:
Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of
letters in the a riate form to the undersi ned:
T ed or rinted name and residence
Pearl M. Kogan, 311 April Drive
A artment 1, Carn Hill, PA 17011
Prepared by the Pennsylvania Sar Association
Copyright (c) 1996 form software only CPSystems, Inc.
Form RW-1 (1991)
Oath of Personal Representative
Commonwealth of Pennsylvania
County of Cumber land
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 representative(s) of
th' Doo'd,oI, p,titioMn') w;U w,II ,nd tr"~ ,dm"'"'' tM '1!f,;2 to I,w
Sworn to or affirmed and subscribed 'ff
Pearl M. Kogan
d.
before me this --11- day of
~r
Cjw,u- , &J(Q.L
'-rn~ {!. ~~ la-U.e. 0 .X~~. ,+;.
'For the Register ~
No. 21-01-551
Estate of Martin N. Kogan
Deceased
Social Security No: 168-16-4337
Date of Death: OS/24/2001
AND NOW,
JUNE 12
, 2001 ' in consideration
of the Petition on the reverse side hereon, satisfactory proof having been presented before me,
IT IS DECREED that Letters ~ Testamentary 0 Of Administration
(c.t.a.; d.b.n.c.t.a.; pendente lite; durante absentia; durante minoritate)
are hereby granted to
Pearl M. Kogan
in the above estate and that the instrument(s) dated
06/19/1997
described in the Petition be admitted to probate and filed of record as the last Will of Decedent.
Inventory.
FEES
$ 115.00 ~ (i.//oJ~~ lPU. {!.r.~~
.a. , VI
Register of Wills
8. $ 24.00
$ Attorney: Arnold B. Kogan, ~squire
$ 1.0. No: 06849
Goldberg, Katzman & Shipman, PC
$ 33.00 Address: 320 Market Street
P.O. Box 1268
$ Harrisburg, PA 17108-1268
$ 5.00 Telephone: 717/234-4161
$
Letters. . .
Short Certificate(s).
Renunciation.
Affidavits (
Extra Pages ( 11) .
Codicil.
JCP Fee.
Other
$
TOTAL.
$ 177. 00
LETTERS MAILED TO ATTORNEY JUNE 13, 2001
Prepared by the Pennsylvania Sar Association Copyright (c) 1996 form software only CPSystems,lnc.
Form RW-1 (1991)
LAST WILL AND TESTAMENT
fiE
MARTIN N. KOGAN
c2/- 01- S-SI
LAST WILL AND TESTAMENT
or
MARTIN N. KOGAN
I, MARTIN N. KOGAN, now of the City of Harrisburg, Dauphin County, Pennsylvania,
being of sound and disposing mind, do hereby make, publish, and declare this to be my Last Will
and Testament, hereby revoking and making null and void all prior Wills and Codicils made by me
at any time heretofore.
ITEM I.
I direct that all my legally valid debts, funeral and administrative
expenses, and debts incurred or payable because of my death, shall be paid by my Executor,
hereinafter named, from my residuary estate as soon after my death as practicable. All death taxes,
including federal, state, and other death taxes, with respect to the property forming my gross estate
for tax purposes, whether or not passing under this Will, including any interest or penalty imposed
thereon, shall be considered an expense of administration of my estate, without apportionment or
right of reimbursement. Taxes on future interests may be prepaid.
ITEM II. I give and bequeath certain items of tangible personal property that
are solely owned by me at the time of my death and that are identified in any separate writing
directing distribution thereof after my death which is dated and is signed by me at the end thereof,
to those persons designated in such separate writing who survive me. If any item of tangible
personal property is identified in more than one separate writing, I direct that, unless stated to the
contrary, the separate writing bearing the last date shall govern the disposition of such item.
ITEM III. I bequeath my household and personal effects, jewelry, automobiles,
and other tangible personalty of like nature, not effectively disposed of above, outright to my wife,
PEARL M. KOGAN (my "Wife"), if she survives me. If my Wife does not so survive me, then I
make such bequest of tangible personal property as follows:
A. One-half (~) thereof in equal shares to my children who survive me
by thirty (30) days; Provided, however, that if such a child of mine does not so
survive me, then his or her share shall lapse. Presently, my living children include:
BRENDA KOGAN POLLER, now of Centerville, Massachusetts; ARNOLD B.
KOGAN, now of Harrisburg, Pennsylvania; EDMOND F. KOGAN, now of Burke,
Virginia; and DEBORAH SUE YOUNG, now of Framingham, Massachusetts.
2
B. One-half (~) thereof in equal shares to the children of my Wife who
survive me by thirty (30) days; Provided, however, that if such a child of my Wife
does not so survive me, then his or her share shall lapse. Presently, the living
children of my Wife include: KAY RITTENHOUSE, now of Etters, Pennsylvania;
CAROL A. FERNBAUGH, now of Ickesburg, Pennsylvania; KENNETH G.
SPANGLER, now of New Cumberland, Pennsylvania; DONALD C. SPANGLER,
now of Mechanicsburg, Pennsylvania; and JAY SPANGLER, now of New
Cumberland, Pennsylvania.
ITEM IV.
If my Wife survives me by thirty days (30), then I give, devise and
bequeath all of the residue of my estate, whether real, personal, or mixed, and wherever situate, to
my Trustee, hereinafter named, IN TRUST NEVERTHELESS, to be held and administered under and
subject to a separate trust for the benefit of my Wife, PEARL M. KOGAN, as the "Beneficiary",
pursuant to the following trust provisions:
A. My Trustee shall hold and invest the principal of the Trust corpus,
collect the income therefrom, and expend and apply so much of the net income (any
income not so expended or applied to be accumulated and added to principal), and
so much of the principal and accumulated income, as my Trustee shall deem
necessary or advisable, in the sole and absolute discretion of my Trustee, for the
3
support, maintenance, medical care, and education of the Beneficiary, after taking
into consideration her other readily available assets and sources of income. During
illness or emergency, my Trustee may either pay a distribution to the Beneficiary, or
may make a distribution for the benefit of the Beneficiary.
B. Upon the death of the Beneficiary, the then-remaining principal and
any accumulated or undistributed income shall be distributed by my Trustee pursuant
to ITEM V. hereof.
ITEM V.
If my Wife does not survive me by thirty days (30), or upon the death
of my Wife after she has become vested with the interest in trust set forth in ITEM IV. above, then
I give, devise and bequeath all of the residue of my estate, or the assets of the Trust, as appropriate,
whether real, personal, or mixed, and wherever situate, as follows:
A. One-half (~) thereof in equal shares to my children who survive me
by thirty (30) days; Provided, however, that if such a child of mine should not so
survive me, but should leave descendants who so survive me, such descendants
shall receive, per stirpes, the share that such child of mine would have received had
he or she so survived me. Presently, my living children include: BRENDA
KOGAN POLLER, now ofCenterville, Massachusetts; ARNOLD B. KOGAN,
4
now of Harrisburg, Pennsylvania; EDMOND F. KOGAN, now of Burke, Virginia;
and DEBORAH SUE YOUNG, now of Framingham, Massachusetts.
B. One-half(~) thereof in equal shares to the children of my Wife who
survive me by thirty (30) days; Provided, however, that if such a child of my Wife
should not so survive me, but should leave descendants who so survive me, such
descendants shall receive, per stirpes, the share that such child of my Wife would
have received had he or she so survived me. Presently, the living children of my
Wife include: KAY RITTENHOUSE, now of Etters, Pennsylvania; CAROL A.
FERNBAUGH, now of Ickesburg, Pennsylvania; KENNETH G. SPANGLER,
now of New Cumberland, Pennsylvania; DONALD C. SPANGLER, now of
Mechanicsburg, Pennsylvania; and JAY SPANGLER, now of New Cumberland,
Pennsylvania.
ITEM VI.
The interest of beneficiaries hereunder shall not be subject to
anticipation or to voluntary or involuntary alienation.
ITEM VII.
I hereby appoint my Wife, PEARL M. KOGAN, to serve as the
executrix (the IIExecutor") of this, my Last Will and Testament. In the event of her inability or
unwillingness to so serve, then I nominate and appoint my daughter, DEBORAH SUE YOUNG,
5
now of Framingham, Massachusetts, and my son, ARNOLD B. KOGAN, now of Harrisburg,
Pennsylvania, acting together, to serve as such Executor. In the event of the refusal or inability
of either one of such named successors to so serve, then I appoint my daughter, BRENDA
KOGAN POLLER, now of Centerville, Massachusetts, to serve together with the remaining
successor as such Executor. If all of such named persons are unable or unwilling to so serve, I
then grant to the person last so nominated and capable of serving the right and power, exercisable
in his or her exclusive discretion to nominate and appoint, whether in advance while competent,
or at the time of a renunciation or resignation, a person or persons to serve as such Executor,
which nomination shall be honored as if I had made such an appointment in this Will.
ITEM VIII.
I hereby nominate and appoint my daughter, DEBORAH SUE
YOUNG, now of Framingham, Massachusetts, and my son, ARNOLD B. KOGAN, now of
Harrisburg, Pennsylvania, acting together, to serve as the trustee of the trust created hereunder
(collectively, the "Trustee"). In the event of the refusal or inability of either one of such named
successors to so serve, then I appoint my daughter, BRENDA KOGAN POLLER, now of
Centerville, Massachusetts, to serve together with the remaining successor as such a co-Trustee.
If all of such named persons are unable or unwilling to so serve, I then grant to the person last so
nominated and capable of serving the right and power, exercisable in his or her exclusive
discretion to nominate and appoint, whether in advance while competent, or at the time of a
6
renunciation or resignation, a person or persons to serve as such Trustee, which nomination shall
be honored as if I had made such an appointment in this Will.
ITEM IX.
I direct that my Executor and Trustee shall not be required to give
bond or post any other security for the faithful performance of duties in any jurisdiction.
ITEM X. Except as otherwise set forth herein, I appoint the surviving parent of
any beneficiary who has not attained the age of twenty-one (21) years of age when his or her interest
is distributable to him or her, as Custodian for that beneficiary under the Uniform Transfers (or
Gifts) to Minors Act, as in effect from time to time in the state where such beneficiary resides. If
there is no such surviving parent to serve as such Custodian, then the Custodian shall be that person
so appointed by my Executor or Trustee.
ITEM XI.
Any person who shall have died at the same time as me, or in a
common disaster with me, or under such circumstances that it is difficult or impossible to determine
who died first, shall be deemed to have predeceased me.
ITEM XII. My Executor and Trustee shall have the following powers in addition
to those invested in them by law and by other provisions of my Will applicable to all property,
7
whether principal of income, exercisable without Court approval, and effective until distribution of
all property:
A. To retain any investments I may have at my death so long as my
Executor or Trustee may deem it advisable to my Estate or Trust so to do.
B. To vary investments, when deemed desirable by my Executor or
Trustee, and to invest in such bonds, common trust funds controlled by my Executor
or Trustee, stocks, notes, real estate mortgages, or other securities or in such other
property, real or personal, as my Executor or Trustee deem wise, without being
restricted to so-called legal investments.
C. In order to effect a division of the principal of my Estate or Trust or
for any other purpose, including any final distribution, my Executor or Trustee is
authorized to make said divisions or distributions of the personalty and realty partly
or wholly in kind. If such division or distribution is made in kind, said assets are
required to be divided or distributed at their respective values on the date or dates of
their division or distribution.
8
D. To sell either at public or private sale and upon such terms and
conditions as my Executor or Trustee may deem advantageous to my Estate or Trust,
any or all real or personal estate or interests therein owned by my Estate or Trust
severally or in conjunction with other persons or acquired after my death by my
Executor or Trustee, and to consummate said sale or sales by sufficient deeds or
other instruments to the purchaser or purchasers, conveying a fee simple title, free
and clear of all trust and without obligation or liability of the purchaser or purchasers
to see to the application of the purchase money or to make inquiry into the validity
of said sale or sales; also, to make, execute, acknowledge, and deliver any and all
deeds, assignments, options, or other writings which may be necessary or desirable,
in carrying out any of the powers conferred upon my Executor or Trustee in this
paragraph or elsewhere in my Will.
E. To mortgage real estate, and to make leases of real estate for any
period of time as is deemed reasonable by them.
F. To borrow money from any party to pay indebtedness of mine, or of
my Estate or Trust, expenses of administration, or inheritance, legacy, estate or other
taxes.
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G. To pay all costs, taxes, expenses, and charges in connection with the
administration of my Estate or Trust. My Executor shall pay expenses of my last
illness and funeral expenses.
H. To vote any shares of stock which form a part of my Estate or Trust,
and to otherwise exercise all the powers incident to the ownership of such stock.
I. In the discretion of my Executor or Trustee, to unite with other owners
of similar property in carrying out any plans for the reorganization of any corporation
or company whose securities form a part of my Estate or Trust.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and
Testament, consisting often (10) typewritten pages, this $day of June, 1997.
?z2=~~~
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We, the undersigned, hereby certify that the foregoing Will was signed, sealed, published and
declared by the above-named Testator, MARTIN N. KOGAN, as and for his Last Will and
Testament, in the presence of us, who at his request and in his presence and in the presence of each
other, have hereunto set our hands and seals the day and year above written, and we certify that at
the time of the execution thereof, the said Testator was of sound and disposing mind and memory.
)2
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11
COMMONWEAL TH OF PENNSYL VANIA
SS.:
COUNTY OF DAUPHIN
We, MARTIN N. ~OGAN, the Testator, and Ne.J1 flender':)hlJf , and
~{b('~etl K. ' I<.05t , the witnesses, respectively, whose names are signed to
the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that
the Testator signed and executed the instrument as his Last Will and that he had signed willingly,
and that he executed it as his free and voluntary act for the purposes therein expressed, and that each
of the witnesses, in the presence and hearing of the Testator, signed the Will as witness and that to
the best of his /her knowledge the Testator was at that time eighteen years of age or older, of sound
mind and under no constraint or undue influence.
~~; ;i~
'. ~TINN. KOGAN ~_
7J 'eJl /L~4(
D~~
Witness
Subscribed, sworn to and acknowledged before me by the .T~stator, MARTIN N. KOGAN, and
~bscribed and Aworn to before me by Ni; I Htnoler5hof and
tb.e.el!tL K. /" J\. DSt , witnesses, this 19th day of June, 1997.
q%~ J 9/-L
Notary PublIc
~l'" Efc:hC<:,"!~ ,>~~i~J!<. P,I~\':~:c c~,n i
'My Cqn.,,,I':;l"'ce,., \.) 'os 1\,0'(;' ''', 1 ~."V I
'~'. ' ____..J
(SEAL)
[NEH:SCN:\F:\KOGAN\KOGO08A, WPD]
12
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1-::'-
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Deceased
: IN THE COURT OF COMMON PLEAS
: CUMBERLAND COUNTY, PENNSYLVANIA
: ORPHANS' COURT DIVISION
: No. 2001-00551
IN RE: ESTATE OF
MARTIN N. KOGAN,
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Date of Death:
Will No.
Martin N. Kogan. deceased
May 24.2001
Admin. No.
2001-00551
To the Register:
I certify that notice of estate administration required by Rule 5. 6( a) ofthe Orphans' Court Rules was
served on or mailed to the following beneficiaries of the above-captioned estate on June 14. 2001:
Pearl M. Kogan
Arnold B. Kogan
Brenda Kogan Poller
Edmond F. Kogan
Deborah Sue Young
311 April Drive, Apt. 1, Camp Hill, P A 17011
1224 Green Street, Harrisburg, PA 17102
73 Lakeview Avenue, Centerville, MA 02632-1838
9305 Mainsail Drive, Burke, VA 22015
43A Flannaghan Drive, Framingham, MA 01701
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except N/A.
Telephone
Arn~~~~. ~~i~~'
Goldberg. Katzman & Shipman. P. C.
P.O. Box 1268
Harrisburg. P A 17108-1268
(717) 234-4161
Date~
Signature
Name
Address
Capacity:
_ Personal Representative
~ Counsel for personal
representative
/~-';J3S' '- /1'
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
rDEPARTMENT 280601
HARRISBURG, PA 17128-0601
(Y/
V
March 7, 2002
'02 i'iAR 1 e r"'?:l 5
Telephone
(717) 787-3930
FAX (717) 772-0412
Law Offices of l~,
Goldberg, Katzman & Shipman Curn,
320 Market St.- Strawberry Square
P.O. Box 1268
Harrisburg, Pa. 17108-1268
Re: Estate of Martin N. Kogan
File Number 2101-0551
Dear Mr Kogan:
This is in response to your request for an extension of time to file the Inheritance Tax Return for
the above estate.
In accordance with Section 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for
filing the return is extended for an additional period of six months. This extension will avoid the
imposition of a penalty for failure to make a timely return. However, it does not prevent interest from
accruing on any tax remaining unpaid after the delinquent date.
The return must be filed with the Register of Wills on or before August 24,2002. Because
Section 2136 (d) of the 1995 Act allows for only one extra period of six (6) months, no additional
extension(s) will be granted that would exceed the maximum time permitted.
Sincerely, r-'-'____
/'1 If .1I1'uJL
/. If ' '1', '
:/ ;/ ./'~/, ,I ''<''(<:'~.:711 I " -.
./-<",-!j "?). '''--''''!.--;;'.-Ij'j!//C i-l
I /'/-__1'-- 't..../v' - '"
/ il /
'.--Jeffrey D. Hollenbush,Supervisor
Document Processing Unit
Inheritance Tax Division
. ~ .,
II
,...-
....
-.-
-
INRE:
ESTATE OF
MARTIN N. KOGAN, DECEASED
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYL VANIA
ORPHANS' COURT DIVISION
No. 2001-00551
~ ORDER OF COURT
AND NOW, thi't.- ~ day of
, 2002, upon consideration of the
foregoing "Petition for Termination ofTrust"filed y Petitioner, Pearl M. Kogan, and the consent of
all beneficiaries of the Estate of Martin N. Kogan, it is hereby
ORDERED AND DECREED that the Trust Under the Will of Martin N. Kogan should not
be established and that the proceeds of the Estate shall be distributed direCtl)to Pearl M. Kogan.
BY THE COURT, .
.
. t
~
INRE:
ESTATE OF
MARTIN N. KOGAN, DECEASED
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYL VANIA
ORPHANS' COURT DIVISION AUG 19 2002
No. 2001-00551 U
PETITION FOR TERMINATION OF TRUST
And now comes Petitioner, Pearl M. Kogan (herein Mrs. Kogan), through her counsel
Goldberg, Katzman & Shipman, P.e. and files this Petition for Termination of Trust, and avers
the following:
1. Martin N. Kogan died testate on May 24, 2002 (the "Decedent").
2. The Decedent's Last Will and Testament, dated June 19, 1997, (the "Will") was
probated in with the Register of Wills of Cumberland County at the above docket number.
Letters Testamentary were granted to Pearl M. Kogan as Executrix (the "Executrix").
3. Said Will specifically provided in ITEM IV for the creation of a trust (the "Trust")
for the benefit of Pearl M. Kogan, his wife. ITEM IV provides as follows:
ITEM IV. If my Wife survives me by thirty days (30), then I give, devise and
bequeath all of the residue of my estate, whether real, personal, or mixed, and
wherever situate, to my Trustee, hereinafter named, IN TRUST NEVERTHELESS,
to be held and administered under and subject to a separate trust for the benefit of
my Wife, PEARL M. KOGAN, as the "Beneficiary", pursuant to the following
trust provisions:
A. My Trustee shall hold and invest the principal of the
Trust corpus, collect the income therefrom, and
expend and apply so much of the net income (any
income not so expended or applied to be
accumulated and added to principal), and so much of
the principal and accumulated income, as my
Trustee shall deem necessary or advisable, in the
sole and absolute discretion of my Trustee, for the
. 1
support maintenance, medical care, and education of
the Beneficiary, after taking into consideration her
other readily available assets and sources of income.
During illness or emergency, my Trustee may either
pay a distribution to the Beneficiary, or may make a
distribution for the benefit of the Beneficiary.
B. Upon the death of the Beneficiary, the then-remaining
principal and any accumulated income shall be distributed by my
Trustee pursuant to ITEM v., hereof
4. Said ITEM IV provides that upon the death of Mrs. Kogan, the balance of the
corpus of the fund and the accumulated income is to go one-half to the Decedent's issue and the
remaining one-half to her issue.
5. The issue of the Decedent consist of four (4) children, Brenda Kogan Poller,
Arnold B. Kogan, Edmond F. Kogan, and Debra Sue Young (formerly Debra Sue Kogan) a/k/a
Deborah Sue Young. The issue of Mrs. Kogan consist offive (5) children, Kay I. Rittenhouse,
Carol A. Fernbaugh, Kenneth G. Spangler, Donald C. Spangler, and Jay Spangler.
6. Carol A. Fernbaugh died on April 13, 1999, a resident of Perry County,
Pennsylvania, leaving as her issue three daughters, Dena Dupert, Carol Sue Fernbaugh, and
Wanda Gessaman.
7. Currently, the Trust has not been established since the Estate is still being
administered.
8. Mrs. Kogan has a considerable amount of medical and prescription drug bills.
With Mrs. Kogan's age of83 years, these costs likely will escalate in time as Mrs. Kogan's health
status changes.
2
. l
TERMINATION OF TRUST BEFORE ESTABLISHMENT
9. Petitioner includes paragraphs 1 through 8 as if fully set forth herein.
10. The Trust, before being established, should be terminated pursuant to ~6102 of the
Probate, Estates and Fiduciary Code of Pennsylvania.
11. The Trust, if established, would have approximately $65,000 in assets.
12. The fees for preparing fiduciary returns would be exorbitant relative to the total
value and the income of the Trust.
13. The care of Mrs. Kogan was the primary consideration of the settlor, her husband,
Martin N. Kogan.
14. On account of the insignificance and inadequacy of the income to accomplish the
primary purpose of the interest of the settlor, this intent has been frustrated.
15. Establishment of the Trust is impractical based upon the amount that would be
transferred into the Trust and the medical and other needs of the primary beneficiary.
16. Establishment of the Trust no longer promotes the material purpose of the Trust.
17. It is impracticable for establishing the Trust to fulfill its original purpose and
termination more nearly approximates the intention of the settlor.
18. Establishment of the Trust is oppressive or otherwise undesirable as the need to
the primary beneficiary is immediate and was the primary concern of the settlor.
19. Circumstances not known or anticipated by the settlor have occurred which
require that the Trust be terminated.
20. Mrs. Kogan is 83 years old having been born February 6, 1918.
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21. Mr. and Mrs. Kogan's children and the issue of Carolyn A. Fernbaugh, Mrs.
Kogan's daughter, are all adults.
22. Said children and grandchildren agree that the Trust should not be established as
provided for in ITEM IV of the Last Will and Testament of Martin N. Kogan and distribution
should be made to Mrs. Kogan of all of the principal and income of the Trust. A copy of the
Non-Establishment of Trust, Release, Settlement Agreement and Indemnification is attached
hereto as Exhibit "A" and made a part hereof.
23. Accordingly, the beneficiaries both vested and contingent are in agreement that the
Trust should not be established, and that the Estate should be distributed directly to Mrs. Kogan.
WHEREFORE, the Petitioner respectfully requests that this Honorable Court grant her
Petition to not establish the trust and distribute the entire Estate to her.
Respectfully submitted:
Date:
~lldcl.-
By:
GO..L DBERG. /;,.. ZM...AN & SHIPMAN, P.c.
8 ~ <'
(-\ .~ F
Jdvhn DeLorenzo, Esquire
Attorney 1. D. No. 72190
320 Market Street
P.O. Box 1268
Harrisburg, PA 17108-1268
Telephone: (717) 234-4161
Attorney(s) to Pearl M. Kogan
75646.2
4
. .
INRE:
ESTATE OF
MARTIN N. KOGAN, DECEASED
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
No. 2001-00551
NON-ESTABLISHMENT OF TRUST. RELEASE.
SETTLEMENT AGREEMENT AND INDEMNIFICATION
WHEREAS, Martin N. Kogan died testate on May 24,2001 (the "Decedent"); and
WHEREAS, the Decedent's Last Will and T estamem dated June 19, 1997 (the "Will"),
was probated with the Cumberland County Register of Wills and docketed to the above number
(the "Estate"). Letters Testamentary were granted to Pearl M. Kogan as Executrix (the
"Executrix")
WHEREAS, the Will specifically provided, in ITEM IV, the residue is to be placed in trust
(the "Trust"), for the benefit of Pearl M. Kogan with the remainder to Mr. and Mrs. Kogan's
issue, respectively; and
WHEREAS, in ITEM VIII of the Will, Debra Sue Young, alk/a Deborah Sue Young and
Arnold B. Kogan are named Trustees of the Trust (collectively, the "Trustee"); and
WHEREAS, the provisions of ITEM IV further provide that the Trustee shall make
payments for the comfort, maintenance and sUPP0l1 of the persons named hereinabove; and
WHEREAS, Trustee has determined that, due to the size of the trust fund, the
establishment of said trust is impractical as it relates to administrative costs and expenses; and
WHEREAS, the surviving issue of the Decedent consist of four (4) children, Brenda
Kogan Poller, Arnold B. Kogan, Edmond F Kogan, and Debra Sue Young, a/k/a Deborah Sue
Kogan; and
. .
WHEREAS, the issue of Pear! M. Kogan consist offive (5) children, Kay L Rittenhouse,
Carol A. Fearnbaugh, Kenneth C. Spangler, Donald C. Spangler, and Jay Spangler; and
WHEREAS, Carol A. Fearnbaugh, Mrs. Kogan's daughter, died on April 13, 1999, a
resident of Perry County, Pennsylvania, leaving as her issue three daughters, Carol Sue
Fearnbaugh, Dena Dupert, and Wanda Gessaman.
WHEREAS, Pear! M. Kogan, her children, and the issue of Carol A. Fearnbaugh,
deceased, and the Decedent's children, themselves and, by representation, on behalf of any
minors, unborn or unascertained, who would have an interest in the trust, agree that it should not
establish the testamentary trust provided for in ITEM IV of the Will of the Decedent and provide
for distribution in accordance with the terms and provisions agreed upon among the parties as set
forth hereinbelow; and
WHEREAS, the estimated balance that would be placed in Trust is $67,000.00.
NOW, THEREFORE, know all men by these presents that Pear! M. Kogan, her children,
and the issue of Carol A. F earnbaugh, deceased, and the Decedent's children, themselves and, by
representation, on behalf of any minors, unborn or unascertained, who would have an interest in
the Estate or Trust, do hereby irrevocably release all right, title, claim, interest and benefits to
which they are entitled under the testamentary trust provided for them by the Decedent in
accordance with ITEM IV of his Will, including both principal and income and request the
Executrix of the Estate to make distribution of the balance of the Estate to Pearl N. Kogan.
The undersigned, themselves and, by representation, on behalf of any minors, unborn or
unascertained, who would have an interest in the Estate or Trust, do also request the Executrix to
make distribution of the balance of the Estate without the filing of an accounting for audit and
approval by the court having jurisdiction The undersigned do remise, release, quit claim and
forever discharge the Executrix and Trustee, as testamentary Trustee, their successors and
assigns, of and from all actions, suits, payments, accounts, claims and demands whatsoever or by
reason thereof, and from any suit, payment, claim or liability arising from the administration of the
Estate, pursuant to ITEM IV of Will, by the fiduciary or arising from any losses on investments in
any fund administered by the fiduciary, and hereby agree that any court having jurisdiction may,
by its decree, discharge the Executrix and Trustee, as testamentary Trustee of the trust estate of
the Decedent, pursuant to ITEM IV of his Will.
The undersigned, themselves and, by representation, on behalf of any minors, unborn or
unascertained, who would have an interest in the Estate or Trust, further agrees to indemnifY and
hold harmless the Executrix and Trustee, their successors and assigns, from and against any and
all claims, loss, liability or damage which it may sutTer or to which it may be subjected by reason
of the settlement of its account and the distribution of assets of the said trust estate, said trust
estate, pursuant to ITEM IV of his Will, without approval of the court having jurisdiction
The undersigned, themselves and, by representation, on behalf of any minors, unborn or
unascertained, who would have an interest in the Estate or Trust, further acknowledges that this
Agreement, once signed, is irrevocable and is willingly and voluntarily entered into with the full
understanding of its legal etTect and intending to be binding upon the undersigned, their heirs,
legal representatives and assigns.
The undersigned, themselves and, by representation, on behalf of any minors, unborn or
unascertained, who would have an interest in the Estate or Trust, accept and approve the financial
accounting which is attached as Exhibit "A" and made a part of this Agreement
Each of the undersigned is eighteen (18) years of age or older; that the undersigned has
authority to act; that the undersigned has acted in this matter in all respects with advice of counsel
of the undersign's choice; that the undersigned has carefully read the foregoing release and
indemnification and knows the contents thereof, and that the undersigned is signing as the
,
undersigned's own free act.
IN WITNESS WHEREOF, the undersigned has set their hands and seals this 10 day
of JJUfld'\f ,2002.
WITNESS:
(/7, 'tdU 'CI 1ttw1 .,
/ (. ( (~ / j . /)]'/ 'LJG
~
Brenda Kogan Poller
Arnold B. Kogan
Edmond F. Kogan
Debra Sue Young a/k/a
Deborah Sue Young
Kay 1. Rittenhouse
Carol Sue Fernbaugh
Dena Dupert
COMMONWEALTH OF PENNSYLVANIA
I l'
COUNTY OF CW)7b1J~l{()7(L
On this & day of ~US t
, 2002, before me, a Notary Public, the
undersigned officer, personally appeared PEARL M. KOGAN, known to me (or satisfactorily
proven) to be the person whose name is subscribed to the within instrument and acknowledged
that she executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I have hereunto set my hand and official seal.
(}) . . t I f
/) r Ii.' . / . f;'f: , II
/ L l LvW j i r/(lf 7f!Cti r~ { /
Notary Public
I'JOTAFlIJ\L SEAL
Christie L. Underkoffler, Notary Public
Camp Hill Bow, Cumberland County
My Commis$!o.~ Expires June 24, 2006
Each of the undersigned is eighteen (18) years of age or older; that the undersigned has
authority to act; that the undersigned has acted in this matter in all respects with advice of counsel
of the undersign's choice; that the undersigned has carefully read the foregoing release and
indemnification and knows the contents thereof, and that the undersigned is signing as the
undersigned's own free act.
IN WITNESS WHEREOF, the undersigned has set their hands and seals this ,~f~ay
of .J-AI\J.'.__
,2002.
WITNESS:
. /"'- ;
I </>;;;/ /f
Pearl M. Kogan
-- ; J-,-' .1'_ '. ( '< I /~/L' \f);~-,
Brenda Kogan Poll~~
Arnold B. Kogan
Edmond F. Kogan
Debra Sue Young alk/a
Deborah Sue Young
Kay I. Rittenhouse
Carol Sue F ernbaugh
Dena Dupert
. ,
COMMONWEALTH OF MASSACHUSETTS
COUNTY OF
----,---." . J
i---'.........; :,~ _\ v /\ '') '0...} -, lA..
On this --d~tday of r v n 6
,2002, before me, a Notary Public, the
undersigned officer, personally appeared BRENDA KOGAN POLLER, known to me (or
satisfactorily proven) to be the person whose name is subscribed to the within instrument and
acknowledged that she executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I have hereunto set my hand and official seal.
/----t-_.-------r------------.. .
// . v--y._-~
J'Jotary Public
t.~OMM.sSION EXRIRE~
C' . ,.) , \ -.
1~{ / ,.)~ r I .Tee I
Of; ORAH TEIXEIRA .
. .
Each of the undersigned is eighteen (18) years of age or older; that the undersigned has
authority to act; that the undersigned has acted in this matter in all respects with advice of counsel
of the undersign's choice; that the undersigned has carefully read the foregoing release and
indemnification and knows the contents thereof, and that the undersigned is signing as the
undersigned's own free act.
IN WITNESS WHEREOF, the undersigned has set their hands and seals this Ie {1~ciay
ofJ ~~"
, 2002.
WITNESS:
Pearl M. Kogan
Brenda Kogan Poller
\~t ',-,\\. ~ljj t>
Arnold B. Kogan
j/ .~..
1 7,-.1'" . -.,,-
\ -",<.-\ ~" \..
( , \
./ i
Edmond F. Kogan
Debra Sue Young a/k/a
Deborah Sue Young
Kay I. Rittenhouse
Carol Sue Fernbaugh
Dena Dupert
. .
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF~( ~ \~ I '\jY"i 11\
On this \ ~-~I"d~y of '. ,\. \ 1'0--
,2002, before me, a Notary Public, the
undersigned officer, personally appeared ARNOLD B. KOGAN, known to me (or satisfactorily
proven) to be the person whose name is subscribed to the within instrument and acknowledged
that he executed the same for the purposes therein contained,
IN WITNESS WHEREOF, I have hereunto set my hand and official seaL
:-
'\ I'
'_ ,)7': l-'~* ,_" ___
Notary Public
NOfARIAl SfAL
CHE~YLL. ~';'~R '~CTt,ilYPUBUC
Hi'> /,',~ ~'\',! COUNfY
MY S :W 13. 2003
. .
. .
authority to act; that the undersigned has acted in this matter in all respects with advice of
counsel of the undersigned's choice; that the undersigned has carefully read the foregoing release
and indemnification and knows the contents thereof, and that the undersigned is signing as the
undersigned's own free act.
This Non-Establishment Of Trust, Release, Settlement Agreement And Indemnification
may be executed in any number of counterparts and all such counterparts shall be deemed to
constitute a single document, notwithstanding that all parties are not signatories to the same
counterpart.
IN WITNESS WHEREOF, the undersigned has set their hands and seals this ::lc/d day
of fY\l:l-\~
,2002.
WITNESS:
Pearl M. Kogan
Brenda Kogan Poller
(j~~ 9 8~A j)
Arnold B. Kogan
:(j~tlld
Edmond F. Kogan
.~J
Debra Sue Young a/k/a Deborah Sue Young
Kay I. Rittenhouse
Carol Sue Fernbaugh
. .
. .
STATE OF (Y\cM'\ \Cur"\d
COUNTY OF l'h ru' lv,
~~.~
On this oLJ day of \0lrLU
1
,2002, before me, a Notary Public, the
undersigned officer, personally appeared EDMOND F. KOGAN, known to me (or satisfactorily
proven) to be the person whose name is subscribed to the within instrument and acknowledged
that he executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I have hereunto set my hand and official seal.
--
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authority to act; that the undersigned has acted in this matter in all respects with advice of
counsel of the undersigned's choice; that the undersigned has carefully read the foregoing release
and indemnification and knows the contents thereof, and that the undersigned is signing as the
undersigned's own free act.
This Non-Establishment Of Trust, Release, Settlement Agreement And Indemnification
,
may be executed in any number of counterparts and all such counterparts shall be deemed to
constitute a single document, notwithstanding that all parties are not signatories to the same
counterpart.
IN WITNESS WHEREOF, the undersigned has set their hands and seals this J ,-tr''Clay
Of~, 2002.
WITNESS:
.(\ -.4 ~
~_h~ r.~
j) c-R f- f:
1<: . T od; J " 1;
Pearl M. Kogan
Brenda Kogan Poller
Arnold B. Kogan
~ xI~ 075
Young
Kay 1. Rittenhouse
Carol Sue Fernbaugh
. '
, .
COMMONWEALTH OF MASSACHUSETTS
COUNTY OF _t--A \ AA\ll Jl'--/~
On this ~day of t'^-. /'L / ' 2002, before me, a Notary Public, the
undersigned officer, personally appeared DEBRA SUE YOUNG a/kJa DEBORAH SUE
YOUNG, known to me (or satisfactorily proven) to be the person whose name is subscribed to
the within instrument and acknowledged that she executed the same for the purposes therein
contained.
IN WITNESS WHEREOF, I have hereunto set my hand and official seal.
---MJ~ J,. ~:,-
Notary Public
Yc ~ P-A 1<'. T6~:J ~ ,.
. '~:f'. ',..-a'
, .' -l~~,
. .
. .
Each of the undersigned is eighteen (18) years of age or older; that the undersigned has
authority to act; that the undersigned has acted in this matter in all respects with advice of counsel
of the undersign's choice; that the undersigned has carefully read the foregoing release and
indemnification and knows the contents thereof, and that the undersigned is signing as the
undersigned's own free act.
-)JC.}
IN WITNESS WHEREOF, the undersigned has set their hands and seals this \~ day
\.' Y\..oL_
,2002.
of
WITNESS:
Pearl M. Kogan
Brenda Kogan Poller
Arnold B. Kogan
Edmond F. Kogan
Debra Sue Young alkla
Deborah Sue Young
:fGUl J_ l1i;'LlLocc((
Kay I. ittenhouse
Carol Sue Fernbaugh
Dena Dupert
. .
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF c .,/1 (.,<
G-
On this ~ day of t:J(L) i ,; ,,'
/
"
,2002, before me, a Notary Public, the
undersigned officer, personally appeared KAY 1. RITTENHOUSE, known to me (or satisfactorily
proven) to be the person whose name is subscribed to the within instrument and acknowledged
that she executed the same for the purposes therein contained,
IN WITNESS WHEREOF, I have hereunto set my hand and official seal.
, /
L- (~ t /,' ,
'-,-'
). /' .. I L(:V~". ~. J \... ,;
Notary PublicI
1~--C~t::-l"-G~:I'~>r] ; i:"n"I "r:;;):;. '" ,e)l 'i~'~C- '-'i
c. I 'J _. ,ll...l...... lr ..' ,t.-.. Y - ......1. , ,
East Pennsboro T~'<J., C~mbe!:121Id County
My Commission ::::xpite~;~\pr.l, 2003
Member, ~f?rJrT;.,i~'j'."
,;1 \\:Jtaries
. .
Each of the undersigned is eighteen (18) years of age or older; that the undersigned has
authority to act; that the undersigned has acted in this matter in all respects with advice of
counsel of the undersign's choice; that the undersigned has carefully read the foregoing release
and indemnification and knows the contents thereof, and that the undersigned is signing as the
undersigned's own free act.
IN WITNESS WHEREOF, the undersigned has set their hands and seals this /3 ""'day
of ')'Ll J/...~
I
,2002.
WITNESS:
Pearl M. Kogan
Brenda Kogan Poller
Arnold B. Kogan
Edmond F. Kogan
Debra Sue Young a/k/a
Deborah Sue Young
"(/Lt~. -; JL(u:... vJ!it'[L-
Kay 1. Rittenhouse
c. '\ I ~~~\-.
\ \ l\ c '. r,. 0" ." :... '. \ ~ 0 h;
'-.( ,A..U , )\. L J . 0 (\ , ,.(\I..,...() ,. (}' '--.....
Carol Sue Fernbaugh \J \
,-'
Dena Dupert
. .
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF
; l< ) ~ i. .'- 6...
-I,
On this ~ day of ~;Jci .IC'-._
undersigned ofTicer, personally appeared CAROL SUE FERNBAUGH, known to me (or
, 2002, before me, a Notary Public, the
satisfactorily proven) to be the person whose name is subscribed to the within instrument and
acknowledged that she executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I have hereunto set my hand and official seal.
it"
tL ,_-4'
}' )1 ,/ 'I-
/LtiC Vile'-
Notary Public J
Notarial Seal ~
DoIlna Mae Gray, Notary Public
Fermanagh Twp., Juniata County
My Commission Expires Oct. 20, 2005
Member, Pennsylvania Association of NQl8ries
. .
Each of the undersigned is eighteen (18) years of age or older; that the undersigned has
authority to act; that the undersigned has acted in this matter in all respects with advice of
counsel of the undersign's choice; that the undersigned has carefully read the foregoing release
and indemnification and knows the contents thereof, and that the undersigned is signing as the
undersigned's own free act.
IN WITNESS WHEREOF, the undersigned has set their hands and seals this
6
day
of Augus t
.2002.
WITNESS:
Pearl M. Kogan
Brenda Kogan Poller
Arnold B. Kogan
Edmond F. Kogan
Debra Sue Young a/kJa ~
Deborah Sue Young
Kay 1. Rittenhouse
. .
COMMONWEAL TI-I OF PENNSYLVANIA
COllNTY OF
Dauphin
. 6 f August
On thIs ~ day 0
, 2002, before me, a Notary Public, the
undersigned officer, personally appeared DENA DUPERT, known to me (or satisfactorily
proven) to be the person whose name is subscribed to the within instrument and acknowledged
that she executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I have hereunto set my hand and official seal.
d~~
Notarial Seal
Jannette Trinta, Notary Public
City Of Harrisburg, Dauphin County
My Commission Expires Mar. 8, 2006
Member. Pennsvlv;lt1la Association Of Notaries
. .
1<
i \
j!n~~~~L~anXL;'i / ! .,
Kenneth G. Spangler
Donald C. Spangler
Jay Spangler
. .
ST A TE OF OHIO
COUNTY of/2s-"7'Jr/c,c
On this;}...5 day of J;; / y , 2002, before me, a Notary Public, the
- I
undersigned officer, personally appeared WANDA GESSAMAN, known to me (or satisfactorily
proven) to be the person whose name is subscribed to the within instrument and acknowledged
that she executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I have hereunto set my hand and official seal.
f;' ~ ~.
'/' ~/~.
.' ~-f~4e -c/ ;/ ,4/2/1-;./__ ~
Notary Public
I" 'a/ 11'",\
~ --~-~c""". ". ~
. ~._,' ." . ~
, ~
'., -.,.--, ~
~ -
. -
-.....:' ~
. . Ql ~
" -"..,~,::>~""
'))RAH A. H,o..r.RIS
. :,(. C<.!I. .If Ohio
.', b~;c "ept. 14, 2OC:!
, .
Wanda Gessaman
e
Kenneth G. Spangler
Donald C. Spangler
Jay Spangler
COMMONWEAL TH OF PENNSYLVANIA
COUNTY OF C'lM'Y"~ Jf>1J
On this ~ day of \1 0,1
,2002, before me, a Notary Public, the
undersigned officer, personally appeared KENNETH G. SPANGLER, known to me (or
satisfactorily proven) to be the person whose name is subscribed to the within instrument and
acknowledged that he executed the same for the purposes therein contained.
IN WITNESS WHEREOF, 1 have hereunto set my hand and official seal.
\y~~
Notary Public
/--.-.---- ---,., -..... .----
r'~O!3r;8.! 08(11
, Willi,an: D: \/Vi,8'.'.Tn,8!.",' NO.',ra, IJ. 'Public I
I 11~fl: CumooTllu,o 80ro. Cumberland County
~OtnmjsSh: :~:;'s" Sept. 15,2004
Me-rn~~,.:~-'-'-''"'._'o,,~_." -_.".-~--~-.-.',~7 ~':0fg!"iAS
. .
. (I) !r'Uc' l( /h i' (I
lJ : I
/., 'lei ,
'<llLI 1.;1.,[ -., I
,'-J'"" LVI '1,,,-
.
.
.,
Wanda Gessaman
Kenneth G. Spangler
")I.H_"JU r:~/
Donald C. Spangler - '
Jay Spangler
. .
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF (I Ll/lll~)U~lHt...:.)
On this ,I)....C/l}\ day of JU(v'(.
,2002, before me, a Notary Public, the
undersigned officer, personally appeared DONALD C. SPANGLER known to me (or
satisfactorily proven) to be the person whose name is subscribed to the within instrument and
acknowledged that he executed the same for the purposes therein contained.
IN WITNESS WHEREOF, 1 have hereunto set my hand and official seal.
\ ^, Q' . Cr.. ~.!'
\ ' \ ' .
I' ) \(h,. ],1,- U0a!~-(;, !{IL~ ______
Notary Public
,
,~
NOTARiAl SEAL 1
M8JY Ann C. Garbarino, Notary PubliC I
Silver Spring Twp., Cumberland Coumy I'
My Commission Expires Dee 13. 2004
."
.
"
~
~ .
.
.
.
, .
"
Wanda Gessaman
Kenneth G. Spangler
Donald C. Spangler
~ / ~~;r~i
. J (~ . _p.--....-
~~nglll~ ,~
.
I' ·
..
. .
.
.
-
COMMONWEAL TH OF PENNSYLVANIA
COUNTY OF _Y(lr"k.
, s-t-
On this 31 -day of ~ ' ;;J..DO;,L.
undersigned officer, personally appeared JAY C. SPANGLER, known to me (or satisfactorily
,2002, before me, a Notary Public, the
proven) to be the person whose name is subscribed to the within instrument and acknowledged
that he executed the same for the purposes therein contained"
IN WITNESS WHEREOF, I have hereunto set my hand and offIcial seal
Notarial Seal
Tracl L. Keiffer, Notary Public
Fairvlew Twp., York County
My Commission Expires Feb. 7, 2'
~, PennsylVania Assoc!ation Of No
Ti ' Notarial Seal
F':;:V~~~ffer, Notary Public
My CommissionwGx" York County
pIres Feb 7 2004
Member, PennsylvaniaAssoc" t" ' .
la Ion of Notaries
..
. "
... .. ,."
.. .~
. t
- , t!
CERTIFICA TE OF SERVICE
I hereby certify that I served a copy of the foregoing document upon the person(s)
indicated below by depositing a copy of the same in the United States mail, postage prepaid, at
Harrisburg, Pennsylvania and addressed as follows:
Pearl M. Kogan
3 11 April Drive, Apt. 1
Camp Hill, PA 17011
Arnold B. Kogan
1224 Green Street
Harrisburg, P A 17102
Brenda Kogan Poller
73 Lakeview Avenue
Centerville, MA 02632-1838
Edmond F. Kogan
9305 Mainsail Drive
Burke, VA 22015
Debra Sue Young
43A Flannaghan Drive
Framingham, MA 01701
Kay I. Rittenhouse
88 Rose of Sharon
Etters, PA 17319
Carol Sue Fernbaugh
34 Hertrick Lane
Ellitsburg, P A 17024
Kenneth G. Spangler
534 Market Street
New Cumberland, PA 17070
Donald C. Spangler
1800 Lambsgap Road
Mechanicsburg, P A 17050
Jay C. Spangler
195 Evergreen Road
New Cumberland, P A 17070
Dena Dupert
758 Polecat Road
Landisburg, P A 17070
Wanda Gessaman
7335 Derby Drive
Hamilton, OH 45011
Date:
g( /)"/OL
MAN & SHIPMAN, P.e.
,...--.
...../
or/'"
By:
75646.2
J n,DeLorenzo, Esquire
A rney I. D. No. 72190
320 Market Street
P.O. Box 1268
Harrisburg, PAl 7108-1268
Telephone: (717) 234-4161
Attorney(s) to Pearl M. Kogan
,
c.....
OFFICIAL USE ONLY
REV-1500 EX + (6-00)
CAPB
HpRL
EplO
CRAC
KOTK
ES
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
D
E
C
E
D
E
N
T
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
DECEDENT'S NAME (LAST. FIRST, AND MIDDLE INITIAL)
Ko an Martin N.
DATE OF DEATH (tAM-OD-YEAA)
NUMBER
21-01-0551
COUNTY CODE YEAR
SOCIAL SECURITY NUMBER
168-16-4337
THIS RETURN MUST BE FILED IN QUPUCATE WITH THE
05 24 2001
IF APPLICABL U VIVING SP us
REGISTER OF WILLS
SOCIAL SECURITY N M8ER
Ko
X
an, Pearl M.
1. Original Return
4. Limited Estate
X 6. Decedent Died Testate
o
3. RemalnderReturn ~t~~fofr2~Jr_82)
5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
2.
4a.
7.
Supplemental Return
Future Interest Compromise {date of death after 12-12-82)
Decedent Maintained a LIvIng Trust
(Attach copy of Will)
D 9. Litigation Proceeds Received
010.
o
11. Election to tax under Sec. 9113(A)
(Attach Sch 0)
..llJ)iB I~E ,.1;' :IL,
C p
0 0 Arnold B. Ko an, Es uire
R N FiRM NAME (if Applicable)
R D
E E Go1dber Katzman & Shi man, P.C.
S N ,
T TELEPHONE NUMBER
C
o
M
p
T U
A T
X A
T
I
o
N
320 Market Street
P.O. Box 1268
Harrisburg, PA 17108-1268
R
E
C
A
P
I
T
U
L
A
T
I
o
N
1. Real Estate (Schedule A) (1) Nbhe
2. Stocks and Bonds (Schedule B) (2) None
3. Closely Held Corporation, Partnership or (3) None
Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D) (4) None
5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 75,324.78
(Schedule E)
6. Jointly Owned Property (Schedule F) (6) None
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) None
(Schedule Gar L)
8. Total Gross Assets (total Lines 1-7) (8)
9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10,341.24
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) None
11. Total Deductions (total Lines 9 & 10) (11)
12. Net Value of Estate (Line B minus Line 11) (12)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been (13)
made (Schedule J)
14. Net Value Sub'ect to Tax (Line 12 minus Line 13) (14)
64,983.54
._ OFFiCIAL use ONLY
........!
75,324.78
10.341. 24
64,983.54
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116(aX1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
20.
64,983.54
.0 0
.0 45
.12
.15
(15)
(16)
(17)
(lB)
(19)
x
X
X
X
0.00
0.00
0.00
0.00
0.00
CopyrIght (c) 2000 form software only The Lackner Group, Inc.
Form REV-1500 EX (Rev. 6.00)
Decedent's Complete Address:
STREET ADDRESS
Apartment 1
311 Aoril Drive
CITY I STATE I ZIP
Camo Hill PA 17011
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. CreditslPayments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
(1)
0.00
Total Credos ( A + B + C) (2)
0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
TotallnterestlPenalty ( D + E) (3)
4. If Line 2 is greater than Line 1 + Line 3. enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 10 requesl a refund (4)
5. If Line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE. (s)
A. Enter the interest on the tax due. (SA)
B. Enter the lotal of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable 10: REGISTER OF WILLS, AGENT
]l]:;,:~;I'::,~',:,"'ini:)niii;:;mmmmm~~:~;i,:iii':::i,;;;!:!!!l!I!I!I!ll!lJl!ll!l!ll!!!!!!U!!liiU!:!:!!!!!!!1iJII!I!!!!!!!!)!!])I:;);,:,;",:::;:;:;;;;::!::;:,,:;:::!i::!!i!II!lil!!!!!!!1!!:!;;!iliii
!i;;1r::::::::!mmll:1!1i::::::;,;::;;;::::;;::::::;;;:::::,;:;i:;::::::::il::;::::;";""";"";::;::";ii::",;,,:,;;.;,;;;:::::I::::.::::'::-'
PLEASE ANSWER THE FOLLOWING QUESTiONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1.
0.00
0.00
0.00
0.00
0.00
Did decedent make a transfer and:
I. 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 December 12,1982, did decedent transfer property within one year of death
without receiving adequate consideration? .
3. Did decedent own an ftin trust forft or payable upon death bank account or security at his
or her death?
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property
which contains a beneiiciary 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.
Yes No
~~
o
o
o
[!]
[!]
[!]
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 personal representative Is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBL.E FOR FlUNG RETURN
11 fllJ.
Pearl M. Kogan
.. All!'..~, _}P. !'>.P-"~}.. .~O"J._~"...... - -....... -......-
Carn Hill, PA 17011
Goldberg, Katzman & Shipman, P.C.
320 Market St, PO Box 1268
.. 'H~~;"isb;;':'; - 'Pi.."'i jii)a: i~i68-'" -.. - -...... - -.
DATE
\..\9\l?-
DATE
For dates of death on or after July 1, 1994 and before January 1, 1995. the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse is 3% [72 P.S. 9116 (a) (1.1) (;)].
Foe dates of death on or after January " 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0"10
[72 P.S. 9116 (a) (1.1) 00]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements 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 twenty~one 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% [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 decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9116(1.2)
[72 P.S. 9116(aX1)j.
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 9116(aX1.3)]. A sibling is defined, under
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6~OO)
REV-1508 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEOENT
ESTATE OF FILE NUMBER
Martin N. Kogan SS# 168-16-4337 OS/24/2001 21-01-0551
Include the proceeds of litigation and the date the proceeds were received by the estate. AU property jointly-owned with the right of
survivorship must be disclosed on Schedule F.
SCHEDULE E
CASH, BANK DEPOSITS. & MISC.
PERSONAL PROPERTY
ITEM
NUMBER
1
DESCRIPTION
Mellon Bank Certificate of Deposit No. 00637194 - valued per ban~
letter dated 7/19/01 (attached to death tax return only)
VALUE AT DATE
OF DEATH
25,000.00
2
Mellon Bank Certificate of Deposit No. 00637194, accrued interest
_ valued per letter bank letter dated 7/19/01 (attached to death
tax return only)
77 .18
3
Waypoint Bank Certificate of Deposit No. 3000014831 - valued per
bank letter (attached to death tax return only)
50,030.70
4
Waypoint Bank Certificate of Deposit No. 3000014831, accrued
interest - valued per bank letter (attached to death tax return
only)
216.90
TOTAL (Also enter on line 5, Recapitulation) S 75,324.78
(If more space is needed, insert additional sheets of the same size)
Copyright (el 1996 form software only CPSystems, Inc. Form REV-15GB EX (Rev. 1-97)
REV-1511 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHEAITANCETAX. RETUAN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Martin N. Kogan
Debts 01 decedent must be reported on Schedule I.
ITEM
NUMBER
A.
B.
1.
331; 168-16-4337
OS/24/2001
FILE NUMBER
21-01-0551
DESCRIPTION
AMOUNT
1
FUNERAL EXPENSES:
Reese Funeral Home
funeral services
4,673.00
2
Bomberger Memorials - engraving of stone
670.00
3
Beth El Cemetery Association - burial services
1,100.00
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) I EIN Number of Personal Representative(s)
Street Address
City
State
Zip
Year(s) Commission Paid:
2.
3.
Attorney's Fees
Family Exemption: (It decedent's address is not the same as claimant's, attach explanation)
Claimant Pearl N. Kogan
Street Address Apt 1, 311 April Drive
City Camp Hill State PA Zip 17011
Relationship of Claimant to Decedent Spouse
3,500.00
4.
Probate Fees
Register of Wills
177 . 00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
1
Other Administrative Costs
Cumberland Law Journal - estate notice advertisement fee
75.00
2
Vital Records - death certificate fees
15.00
3
Register of Wills, Cumberland County - filing fee for Inventory 6
Inheritance Tax Return
20.00
4
Register of Wills, Cumberland County - short certificate fees
9.00
5
Patriot News - estate notice advertisement fee
102.24
TOTAL (Also enter on line 9, Recapitulation) S 10,341.24
(If more space is needed, insert additional sheets of the same size)
CopyrIght (c) 1996 farm software only CPSystems. Inc. Form REV-1511 EX (Rev. 1-97)
REV-1S13 EX t{9-00l
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCETA)( RETURN
RESIDENT DECEDENT
ESTATE OF
Martin N. KOllan
OS/24/2001
FILE NUMBER
21-01-0551
RELATIONSHIP TO DEqQENT AMOUNT OH SHARE
Do Not List Trustee(s) OF ESTATE
SSif 16B-16-4337
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I. TAXABLE DISTRIBUTIONS Ilnclude outright spousal distributions, and
tran:ilfers under Sec. 91 16{aX1.2lj
1 Pearl M. Kogan
Apt. 1, 311 April Drive
Camp Hill, PA 17011
Spouse Res idue per
Court Order dtd
August 23, 2002
(attached to
death tax
return only)
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET
II. NON-TAXABLE DiSTRIBUTIONS,
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX is NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
0.00
TOTAL OF PART II - ENTER TOTAL NON- TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $
(If more space is needed, insert additional sheets of the same size)
copyright (c) 2000 form software only The Lackner Group, Inc.
Form REV...1513 EX (Rev. 9-ool
Index to Exhibits
Pennsylvania Inheritance Tax Return
Estate of Martin N. Kogan, deceased
Exhibit A: Copy of Letters Testamentary and Last Will and Testament
Exhibit B: Copy of Department of Revenue letter regarding 6-month extension to file
Inheritance Tax Return
Exhibit C: Copy of Order dated August 23, 2002, along with Petition for Termination of
Trust
Exhibit D: Copy of Me\1on Bank letter regarding date of death balances dated 7/19/01
Exhibit E: Copy of Way point Bank letter regarding date of death balances
85959.\
Deceased
Social Security No. 168-16-4337
12th day of June
WHEREAS, on the
dated June
19th 1997
Register of Wills of CUMBERLAND County, Pennsylvania
Certificate of Grant of Letters
No. 2001-00551
PA No. 21-01-0551
ESTATE OF KOGAN MARTIN N
(LAol, tlKol, M1UUL~)
Late of CAMP HILL BOROUGH
CUM~h~LN~U CUUN~Y,
2001 an instrument
was admitted to probate as the last will of KOGAN MARTIN N
(LAol, tlKol, M1UUL~i
late of CAMP HILL BOROUGH CUMBERLAND County, who died on the
24th day of May 2001 and,
WHEREAS, a true copy of the will as probated is annexed hereto.
THEREFORE, I, MARY C. LEWIS , Register of wills in and for
the County of CUMBERLAND in the Commonwealth of Pennsylvania, hereby certify
that I have this day granted Letters TESTAMENTARY
to KOGAN PEARL M
who has duly qualified as Executor (rix)
and has agreed to administer the estate according to law, all of which fully
appears of record in my Office at CUMBERLAND COUNTY COURT HOUSE,
CARLISLE, PENNSYLVANIA.
IN TESTIMONY WHEREOF,
of my Office the 12th day
I have hereunto set my hand and affixed the seal
of June
2001.
'1"YJtL(:( .'i'.,,'v,r'l/a.r?C~~
eg~s er 0 Vfl
**NOTE** ALL NAMES ABOVE APPEAR (LAST, FIRST, MIDDLE)
-
-
GOLDBE:flO. KATZMAN & SHIPMAN. P.C.
m;~o MAaKET STREET
STBAWB1!:RRY SQUARE
P. 0 ~_._ .__0
H.A.RRISBURG, PENNSYLVANIA 17108.1268
LAST WILL AND..IESJ' AMENT
ill:
21-01-551
~ ."'." r.' ~,
_. I" . TT'"
LAST WILL AND TESTA~NT
ill:
MARTIN N. KOGAN
I, MARTIN N. KOGAN, now of the City of Harrisburg, Dauphin County, Pennsylvania,
being of sound and disposing mind, do hereby make, publish, and declare this to be my Last Will
and Testament, hereby revoking and making null and void all prior Wills and Codicils made by me
at any time heretofore.
ITEM I.
I direct that all my legally valid debts, funeral and administrative
expenses, and debts incurred or payable because of my death, shall be paid by my Executor,
hereinafter named, from my residuary estate as soon after my death as practicable. All death taxes,
including federal, state, and other death taxes, with respect to the property forming my gross estate
for tax purposes, whether or not passing under this Will, including any interest or penalty imposed
thereon, shall be considered an expense of administration of my estate, without apportionment or
right of reimbursement. Taxes on future interests may be prepaid.
ITEM II. I give and bequeath certain items of tangible personal property that
are solely owned by me at the time of my death and that are identified in any separate writing
directing distribution thereofafter my death which is dated and is signed by me at the end thereof,
to those persons designated in such separate writing who survive me. If any item of tangible
personal property is identified in more than one separate writing, I direct that, unless stated to the
contrary, the separate writing bearing the last date shall govern the disposition of such item.
ITEM III. I bequeath my household and personal effects, jewelry, automobiles,
and other tangible personalty oflike nature, not effectively disposed of above, outright to my wife,
PEARL M. KOGAN (my "Wife"), if she survives me. If my Wife does not so survive me, then I
make such bequest of tangible personal property as follows:
A. One-half (\I,) thereof in equal shares to my children who survive me
by thirty (30) days; Provided, however, that if such a child of mine does not so
survive me, then his or her share shall lapse. Presently, my living children include:
BRENDA KOGAN POLLER, now of Centerville, Massachusetts; ARNOLD B.
KOGAN, now of Harrisburg, Pennsylvania; EDMOND F. KOGAN, now of Burke,
Virginia; and DEBORAH SUE YOUNG, now ofFrarningham, Massachusetts.
2
B. One-half (V,) thereof in equal shares to the children of my Wife who
survive me by thirty (30) days; Provided, however, that if such a child of my Wife
does not so survive me, then his or her share shall lapse. Presently, the living
children of my Wife include: KAY RITIENHOUSE, now of Etters, Pennsylvania;
CAROL A. FERNBAUGH, now of Ickesburg, Pennsylvania; KENNETH G.
SPANGLER, now of New Cumberland, Pennsylvania; DONALD C. SPANGLER,
now of Mechanicsburg, Pennsylvania; and JAY SPANGLER, now of New
Cumberland, Pennsylvania.
ITEM IV.
If my Wife survives me by thirty days (30), then I give, devise and
bequeath all of the residue of my estate, whether real, personal, or mixed, and wherever situate, to
my Trustee, hereinafter named, IN TRUST NEVERTHELESS, to be held and administered under and
subject to a separate trust for the benefit of my Wife, PEARL M. KOGAN, as the "Beneficiary",
pursuant to the following trust provisions:
A. My Trustee shall hold and invest the principal of the Trust corpus,
collect the income therefrom, and expend and apply so much of the net income (any
income not so expended or applied to be accumulated and added to principal), and
so much of the principal and accumulated income, as my Trustee shall deem
necessary or advisable, in the sole and absolute discretion of my Trustee, for the
3
-'.""~""""''''''''~''"''''''''''O'"'''''"'''''':~_''''''.:>=:'.~';;;:c~,..',.,,-'
support, maintenance, medical care, and education of the Beneficiary, after taking
into consideration her other readily available assets and sources of income. During
illness or emergency, my Trustee may either pay a distribution to the Beneficiary, or
may make a distribution for the benefit of the Beneficiary.
B. Upon the death of the Beneficiary, the then-remaining principal and
any accumulated or undistributed income shall be distributed by my Trustee pursuant
to ITEM V. hereof.
ITEM V. Ifmy Wife does not survive me by thirty days (30), or upon the death
of my Wife after she has become vested with the interest in trust set forth in ITEM IV. above, then
I give, devise and bequeath all of the residue of my estate, or the assets of the Trust, as appropriate,
whether real, personal, or mixed, and wherever situate, as follows:
A. One-half (Y.) thereof in equal shares to my children who survive me
by thirty (30) days; Provided, however, that if such a child of mine should not so
survive me, but should leave descendants who so survive me, such descendants
shall receive, per stirpes, the share that such child of mine would have received had
he or she so survived me. Presently, my living children include: BRENDA
KOGAN POLLER, now of Centerville, Massachusetts; ARNOLD B. KOGAN,
4
...':":""~,~.t~.",".
now of Harrisburg, Pennsylvania; EDMOND F. KOGAN, now of Burke, Virginia;
and DEBORAH SUE YOUNG, now ofFramingham, Massachusetts.
B. One-half(Y2) thereof in equal shares to the children of my Wife who
survive me by thirty (30) days; Provided, however, that if such a child of my Wife
should not so survive me, but should leave descendants who so survive me, such
descendants shall receive, per stirpes, the share that such child of my Wife would
have received had he or she so survived me. Presently, the living children of my
Wife include: KAY RITl'ENHOUSE, now of Etters, Pennsylvania; CAROL A.
FERNBAUGH, now of Ickesburg, Pennsylvania; KENNETH G. SPANGLER,
now of New Cumberland, Pennsylvania; DONALD C. SPANGLER, now of
Mechanicsburg, Pennsylvania; and JAY SPANGLER, now of New Cumberland,
Pennsylvania.
ITEM VI.
The interest of beneficiaries hereunder shall not be subject to
anticipation or to voluntary or involuntary alienation.
ITEM VII.
I hereby appoint my Wife, PEARL M. KOGAN, to serve as the
executrix (the "Executor") of this, my Last Will and Testament. In the event of her inability or
unwillingness to so serve, then I nominate and appoint my daughter, DEBORAH SUE YOUNG,
5
,
1
I
now of Framingham, Massachusetts, and my son, ARNOLD B. KOGAN, now of Harrisburg,
Pennsylvania, acting together, to serve as such Executor. In the event of the refusal or inability
of either one of such named successors to so serve, then I appoint my daughter, BRENDA
KOGAN POLLER, now of Centerville, Massachusetts, to serve together with the remaining
successor as such Executor. If all of such named persons are unable or unwilling to so serve, I
then grant to the person last so nominated and capable of serving the right and power, exercisable
in his or her exclusive discretion to nominate and appoint, whether in advance while competent,
or at the time of a renunciation or resignation, a person or persons to serve as such Executor,
which nomination shall be honored as if I had made such an appointment in this Will.
ITEM VIII. I hereby nominate and appoint my daughter, DEBORAH SUE
YOUNG, now of Framingham, Massachusetts, and my son, ARNOLD B. KOGAN, now of
Harrisburg, Pennsylvania, acting together, to serve as \he trustee of the trust created hereunder
(collectively, the "Trustee"). In the event of the refusal or inability of either one of such named
successors to so serve, then I appoint my daughter, BRENDA KOGAN POLLER, now of
Centerville, Massachusetts, to serve together with the remaining successor as such a co-Trustee.
If all of such named persons are unable or unwilling to so serve, I then grant to the person last so
nominated and capable of serving the right and power, exercisable in his or her exclusive
discretion to nominate and appoint, whether in advance while competent, or at the time of a
6
renunciation or resignation, a person or persons to serve as such Trustee, which nomination shall
be honored as if I had made such an appointment in this Will.
ITEM IX. I direct that my Executor and Trustee shall not be required to give
bond or post any other security for the faithful performance of duties in any jurisdiction.
ITEM X. Except as otherwise set forth herein, I appoint the surviving parent of
any beneficiary who has not attained the age of twenty-one (21) years of age when his or her interest
is distributable to him or her, as Custodian for that beneficiary under the Uniform Transfers (or
Gifts) to Minors Act, as in effect from time to time in the state where such beneficiary resides. If
there is no such surviving parent to serve as such Custodian, then the Custodian shall be that person
so appointed by my Executor or Trustee.
ITEM Xl.
Any person who shall have died at the same time as me, or in a
common disaster with me, or under such circumstances that it is difficult or impossible to determine
who died first, shall be deemed to have predeceased me.
ITEM XlI. My Executor and Trustee shall have the following powers in addition
to those invested in them by law and by other provisions of my Will applicable to all property,
7
whether principal of income, exercisable without Court approval, and effective until distribution of
all property:
A. To retain any investments I may have at my death so long as my
Executor or Trustee may deem it advisable to my Estate or Trust so to do.
B. To vary investments, when deemed desirable by my Executor or
i
I
,
Trustee, and to invest in such bonds, common trust funds controlled by my Executor
or Trustee, stocks, notes, real estate mortgages, or other securities or in such other
property, real or personal, as my Executor or Trustee deem wise, without being
restricted to so-called legal investments.
C. In order to effect a division of the principal of my Estate or Trust or
for any other purpose, including any final distribution, my Executor or Trustee is
authorized to make said divisions or distributions of the personalty and realty partly
or wholly in kind. If such division or distribution is made in kind, said assets are
required to be divided or distributed at their respective values on the date or dates of
their division or distribution.
8
D. To sell either at public or private sale and upon such terms and
conditions as my Executor or Trustee may deem advantageous to my Estate or Trust,
any or all real or personal estate or interests therein owned by my Estate or Trust
severally or in conjunction with other persons or acquired after my death by my
Executor or Trustee, and to consummate said sale or sales by sufficient deeds or
other instruments to the purchaser or purchasers, conveying a fee simple title, free
and clear of all trust and without obligation or liability of the purchaser or purchasers
to see to the application of the purchase money or to make inquiry into the validity
of said sale or sales; also, to make, execute, acknowledge, and deliver any and all
deeds, assignments, options, or other writings which may be necessary or desirable,
in carrying out any of the powers conferred upon my Executor or Trustee in this
paragraph or elsewhere in my Will.
E. To mortgage real estate, and to make leases of real estate for any
period oftime as is deemed reasonable by them.
F. To borrow money from any party to pay indebtedness of mine, or of
my Estate or Trust, expenses of administration, or inheritance, legacy, estate or other
taxes.
9
G.
To pay all costs, taxes, expenses, and charges in connection with the
administration of my Estate or Trust. My Executor shall pay expenses of my last
illness and funeral expenses.
H. To vote any shares of stock which form a part of my Estate or Trust,
and to otherwise exercise all the powers incident to the ownership of such stock.
1. In the discretion of my Executor or Trustee, to unite with other owners
of similar property in carrying out any plans for the reorganization of any corporation
or company whose securities form a part of my Estate or Trust.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and
Testament, consisting often (10) typewritten pages, this .J1li;-day of June, 1997.
'/T}~h.*~
MARTINN. KOGAN(../
10
I
I
We, the undersigned, hereby certify that the foregoing Will was signed, sealed, published and
declared by the above-named Testator, MARTIN N. KOGAN, as and for his Last Will and
Testament, in the presence of us, who at his request and in his presence and in the presence of each
other, have hereunto set our hands and seals the day and year above written, and we certify that at
the time of the execution thereof, the said Testator was of sound and disposing mind and memory.
~;]J Y ~ t/"~t.J-J2d_
./~rl'J-k~YJ/ ~ (]/I'd---
8"?<f a<:AL: ./l~
'J11.e.J........,:~~. iJA- 17()~~-
11
""'-~-"~"'~""..."...,."":.w..:<.-,...""._.-" '.
COMMONWEALTH OF PENNSYLVANIA
SS.:
COUNTY OF DAUPHIN
We, MARTIN N. ~OGAN, the Testator, and NUl H-endlrsho-f . and
1(.tD-tUb- K .' I<OSl , the witnesses, respectively, whose names are signed to
the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that
the Testator signed and executed the instrument as his Last Will and that he had signed willingly,
and that he executed it as his free and voluntary act for the purposes therein expressed, and that each
of the witnesses, in the presence and hearing of the Testator, signed the Will as witness and that to
the best ofhislher knowledge the Testator was at that time eighteen years of age or older, of sound
mind and under no constraint or undue influence.
'?lJ~ ~.k~
z1rNKoOAN
o /L~4( ,
Q,.~~
Witness
Subscribed, sworn to and acknowledged before me by the T9stator, MARTIN N. KOGAN, and
~bscribed and Awom to before me by Nb I Htnollr5hof and
tb..UNJ... K. ~ tc OS! . witnesses, this f 9fi:I day ofJune, 1997.
Not:::Fial S,~al
Eliz?beth S. Eck, Noiary Public
Derry Twp., 03uphin C0unty
My Ccmmi;Qlon E)lr;;:~es MarC:l ~D. 1999
q~a.J-,.H-h I 2/t.L
Notary Pubhc
(SEAL)
[NElI:SCN:\P:\KOGANIKOOOO8A, wpOJ
12
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPARTMENT 280601
HARRISBURG, PA 17128-0601
MAR 1 1 2002
Telephone
March 7,2002
(717) 787-3930
FAX (717) 772-0412
Law Offices of
Goldberg, Katzman & Shipman
320 Market St.- Strawberry Square
P.O. Box 1268
Harrisburg, Pa. 17108-1268
Re: Estate of Martin N. Kogan
File Number 2101-0551
Dear Mr Kogan:
This is in response to your request for an extension of time to file the Inheritance Tax Return for
the above estate.
In accordance with Section 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for
filing the return is extended for an additional period of six months. This extension will avoid the
imposition of a penalty for failure to make a timely return. However, it does not prevent interest from
accruing on any tax remaining unpaid after the delinquent date.
The return must be filed with the Register of Wills on or before August 24,2002. Because
Section 2136 (d) of the 1995 Act allows for only one extra period of six (6) months, no additional
extension(s) will be granted that would exceed the maximum time permitted.
Sincerely, .'
'. t ..
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,', , -,:/(1/ I A /1
--~/---cT-j ~:':;;IU./-.(.J.J.JAI\.-/
/ .~; D. '~OIl:~bUS~, Supervisor
Document Processing Unit
Inheritance Tax Division
t:
-
INRE:
ESTATE OF
MARTIN N. KOGAN, DECEASED
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYL VANIA
ORPHANS' COURT DMSION
No. 2001-00551
- --.
~ ORDER OF COURT
AND NOW, thiS~ ~ day of
2002, upon consideration of the
foregoing "Petition for Termination ofTrust"filed y Petitioner, Pearl M. Kogan, and the consent of
all beneficiaries of the Estate of Martin N. Kogan, it is hereby
ORDERED AND DECREED that the Trust Under the Will of Martin N. Kogan should not
be established and that the proceeds of the Estate shall be distributed directl1to PearlM. Kogan.
BY THE COURT, .
A TRUE COPY FROM RECORD
In Testimony wtllfOf, I hereunto
set my hand and lhe ..,
of ~ Court at CartiIIe, PA
This ~- ~y ~~"r.-h...20a2.
4Jt1nNlA' ffJ./utJ j ~=~Q .1t;.i;;..o
C1l1kollhe L Ccut ::J.~
Cumbel...1CI c.unty , r
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f'.._'.
Lu
INRE:
ESTATE OF
MARTIN N. KOGAN, DECEASED
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYL VANIA
ORPHANS' COURT DIVISION
No. 2001-00551
ORDER OF COURT
AND NOW, this
day of
, 2002, upon consideration of the
foregoing "Petition for Termination ofTrust"filed by Petitioner, Pearl M. Kogan, and the consent of
all beneficiaries of the Estate of Martin N. Kogan, it is hereby
ORDERED AND DECREED that the Trust Under the WiJI of Martin N. Kogan should not
be established and that the proceeds of the Estate shall be distributed directly to Pearl M. Kogan.
BY THE COURT,
,Judge
sitting in the Orphans' Court Division
INRE:
ESTATE OF
MARTIN N. KOGAN, DECEASED
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYL VANIA
ORPHANS' COURT DIVISION
No. 2001-00551
PETITION FOR TERMINATION OF TRUST
And now comes Petitioner, Pearl M. Kogan (herein Mrs. Kogan), through her counsel
Goldberg, Katzman & Shipman, P.C. and files this Petition for Termination of Trust, and avers
the following:
1. Martin N. Kogan died testate on May 24,2002 (the "Decedent").
2. The Decedent's Last Will and Testament, dated June 19, 1997, (the "Will") was
probated in with the Register of Wills of Cumberland County at the above docket number
Letters Testamentary were granted to Pearl M. Kogan as Executrix (the "Executrix").
3. Said Will specifically provided in ITEM IV for the creation of a trust (the "Trust")
for the benefit of Pearl M. Kogan, his wife. ITEM IV provides as follows:
ITEM IV. If my Wife survives me by thirty days (30), then I give, devise and
bequeath all of the residue of my estate, whether real, personal, or mixed, and
wherever situate, to my Trustee, hereinafter named, IN TRUST NEVERTHELESS,
to be held and administered under and subject to a separate trust for the benefit of
my Wife, PEARL M. KOGAN, as the "Beneficiary", pursuant to the following
trust provisions:
A. My Trustee shall hold and invest the principal of the
Trust corpus, collect the income therefrom, and
expend and apply so much of the net income (any
income not so expended or applied to be
accumulated and added to principal), and so much of
the principal and accumulated income, as my
Trustee shall deem necessary or advisable, in the
sole and absolute discretion of my Trustee, for the
,
support maintenance, medical care, and education of
the Beneficiary, after taking into consideration her
other readily available assets and sources of income.
During illness or emergency, my Trustee may either
pay a distribution to the Beneficiary, or may make a
distribution for the benefit of the Beneficiary.
B. Upon the death of the Beneficiary, the then-remaining
principal and any accumulated income shall be distributed by my
Trustee pursuant to ITEM V., hereof.
4. Said ITEM IV provides that upon the death of Mrs. Kogan, the balance of the
corpus of the fund and the accumulated income is to go one-half to the Decedent's issue and the
remaining one-half to her issue.
5. The issue ofthe Decedent consist of four (4) children, Brenda Kogan Poller,
Arnold B. Kogan, Edmond F. Kogan, and Debra Sue Young (formerly Debra Sue Kogan) aJk/a
Deborah Sue Young. The issue of Mrs. Kogan consist of five (5) children, Kay I. Rittenhouse,
Carol A. Fernbaugh, Kenneth G. Spangler, Donald C. Spangler, and Jay Spangler.
6. Carol A. Fernbaugh died on April 13, 1999, a resident of Perry County,
Pennsylvania, leaving as her issue three daughters, Dena Dupert, Carol Sue Fernbaugh, and
Wanda Gessaman.
7. Currently, the Trust has not been established since the Estate is still being
administered.
8. Mrs. Kogan has a considerable amount of medical and prescription drug bills.
With Mrs. Kogan's age of83 years, these costs likely will escalate in time as Mrs. Kogan's health
status changes.
2
TERMINATION OF TRUST BEFORE ESTABLISHMENT
9. Petitioner includes paragraphs 1 through 8 as if fully set forth herein.
10. The Trust, before being established, should be terminated pursuant to g6102 of the
Probate, Estates and Fiduciary Code of Pennsylvania.
11. The Trust, if established, would have approximately $65,000 in assets.
12. The fees for preparing fiduciary returns would be exorbitant relative to the total
value and the income of the Trust.
13. The care of Mrs. Kogan was the primary consideration of the settlor, her husband,
Martin N. Kogan.
14. On account of the insignificance and inadequacy of the income to accomplish the
primary purpose of the interest of the settlor, this intent has been frustrated.
15. Establishment of the Trust is impractical based upon the amount that would be
transferred into the Trust and the medical and other needs of the primary beneficiary.
16. Establishment of the Trust no longer promotes the material purpose of the Trust.
17. It is impracticable for establishing the Trust to fulfill its original purpose and
termination more nearly approximates the intention of the settlor.
18. Establishment of the Trust is oppressive or otherwise undesirable as the need to
the primary beneficiary is immediate and was the primary concern of the settlor.
19. Circumstances not known or anticipated by the settlor have occurred which
require that the Trust be terminated.
20. Mrs. Kogan is 83 years old having been born February 6,1918.
3
21. Mr. and Mrs. Kogan's children and the issue of Carolyn A. Fernbaugh, Mrs.
Kogan's daughter, are all adults.
22. Said children and grandchildren agree that the Trust should not be established as
provided for in ITEM IV of the Last Will and Testament of Martin N. Kogan and distribution
should be made to Mrs. Kogan of all of the principal and income of the Trust. A copy of the
Non-Establishment of Trust, Release, Settlement Agreement and Indemnification is attached
hereto as Exhibit "A" and made a part hereof.
23. Accordingly, the beneficiaries both vested and contingent are in agreement that the
Trust should not be established, and that the Estate should be distributed directly to Mrs. Kogan.
WHEREFORE, the Petitioner respectfully requests that this Honorable Court grant her
Petition to not establish the trust and distribute the entire Estate to her.
Respectfully submitted:
Date:
'21,.;/"'-
By:
GO:-"B~R:- ~AN & SHIPMAN, P.c.
/, .\G/~/
John DeLorenzo, Esquire
Attorney 1. D No. 72190
320 Market Street
P.O. Box 1268
Harrisburg, PA 17108-1268
Telephone: (717) 234-4161
Attorney(s) to Pearl M. Kogan
75646.2
4
.
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CERTIFICA TE OF SERVICE
I hereby certifY that I served a copy of the foregoing document upon the person( s)
indicated below by depositing a copy of the same in the United States mail, postage prepaid, at
Harrisburg, Pennsylvania and addressed as follows:
Pearl M. Kogan
3 I I April Drive, Apt. 1
Camp Hill, PA 17011
Arnold B. Kogan
1224 Green Street
Harrisburg, PA 17102
Brenda Kogan Poller
73 Lakeview Avenue
Centerville, MA 02632-1838
Edmond F Kogan
9305 Mainsail Drive
Burke, VA 22015
Debra Sue Young
43A F1annaghan Drive
Framingham, MA 01701
Kay L Rittenhouse
88 Rose of Sharon
Etters, PA 17319
Carol Sue Fernbaugh
34 Hertrick Lane
ElIitsburg, P A 17024
Kenneth G. Spangler
534 Market Street
New Cumberland, PA 17070
Donald C. Spangler
1800 Lambsgap Road
Mechanicsburg, PA 17050
Jay C. Spangler
195 Evergreen Road
New Cumberland, P A 17070
Dena Dupert
758 Polecat Road
Landisburg, P A 17070
Wanda Gessaman
7335 Derby Drive
Hamilton, OH 45011
Date:
;"5'/I)"/clL
By:
GOLDBERG,}KAT7)MAN & SHIPMAN, P.e.
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Jqhn DeLorenzo, Esquire
Attorney L D. No. 72190
320 Market Street
PO. Box 1268
Harrisburg, P A 17108-1268
Telephone: (717) 234-4161
Attorney(s) to Pearl M. Kogan
75646.2
--
~
P.O. Box 7899
Philadelphia, PA 19101-7899
Mellon Bank
July 19, 2001
GK&S
Attorneys At Law
320 Market Street Strawberry Swuare
P.O.Box 1268
Harrisburg,PA 17108-1268
Estate Of Martin N Kogan
Date of Death: OS/24/2001
SSN 168-16-4337
Dear SirlMadam:
In accordance with your request, the attached information sheet has been provided in the
above decedents name as of hislher date of death.
For IL or LC accounts, contact our Loan Department at 1-800-537-5591. For all other inquiries,
please call (215) 553-1585.
SincereIY"."/)
~~/~~-
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Pa . cit~ats
Mellon Bank, N.A.
Deposit Support Services 199-5355
Page 1 of 2
~ Mellon Bank
Account
Number Account Title
00637187 Martin N Kogan
Pearl Kogan
00637194 Martin N Kogan
112-552-5061 Martin N Kogan
Pean Kogan
885-000-0657 Martin N Kogan
Pearl Kogan
Thursday, July 19, 2001
Dille Opened: 12/26/1997 Account Type: TO
Princlpal8al Int from Last Account Sal YTD Intto
as of DOD PostIng to DOD as of DOD DaD
$25,000.00 $77.18 $25,077.18 $561.25
Date Opened: 12/26/1997 Account Type: TO
Prlnclpal8al Int from Last Account Sal YTD Intto
as of DOD Posting to DOD as of DOD DaD
$25,000.00 $77.18 $25,077.18 $561.25
Date Opened: 11/01/1979 Account Type: DO
Principal Sal Int from Last Account Sal YTD Intto
as of DOD Posting to DOD as of DOD DaD
$922.93 $0.00 $922.93 $0.00
Date Opened: 02/24/1995 Account Type: DO
Principal Sal Intfrom Last Account Sal YTD Int to
as of DOD Posting to DOD as of DOD DaD
$5,646.39 $4.94 $5,651.33 $127.19
Page 2 of 2
"VI Way~qi!lt
LOOK FOR US. WE'LL GET YOU THERE.
GOLDBERG KATZMAN & SmPMAN
320 lv'AIUCET ST
HARRlSBURG P A 17108
The information which you requested on the MARTIN KOGAN DECEASED
(Social Security Number 168-16-4337) is as follows.
Account Number(s) 100026789 263255167 3000009967
Class of Account CHECKING CERTIFICATE CERTIFICATE
Date Opened 021887 100894 070699
Principal Balance 12304.96 25000.00 10000.00
Accrued Interest 99.25 31.76
Balance at Date of Death 12304.96 25099.25 10031.76
Account Ownership ITO JTO JTO
Name of Joint Owner, if any PEARL KOGAN PEARL KOGAN PEARL KOGAN
Date Ownership Was Established 021887 100894 070699
Additional Information Requested PLEASE COMPLETE W-9
RO. Box /711. HARRISBURG. PENNSYlVANIA 17105-1711
Toll Free I-B66-WAYPOINT (I-B66-929-7646) . www.waypointbank.com
Y'l Way~qi!lt
LOOK FOR US, WE'LL GET YOU THERE.
Account Number(s) 3000014762 3000014831 3000014833
Class of AccOlUlt CERTIFICATE CERTIFICATE CERTIFICATE
Date Opened 011900 022800 022800
Principal Balance 10000,00 50030.70 10432.38
Accrued Interest 43.35 216.90 45.23
Balance at Date of Death 10043.35 50247.60 10477.61
Account Ownership JTO SOLE JTO
Name of Joint Owner, if any PEARL KOGAN PEARL KOGAN
Date Ownership Was Established 011900 022800 022800
Additional Information Requested PLEASE COMPLETE W-9
Sincerely,
~ jJ 1111?
Kathy L. Yo 9
Senior Services Rep.
P.O, Box 1711. HARRISBURG, PENNSYLVANIA 17105-1711
Toll Free 1-866-WAYPOINT (1-866-929-7646) . www.waypointbank.com
Register of Wills of Cumberland County, Pennsylvania
~..
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INVENTORY
. Deceased
No. 2001-00551
Date of Death May 24.2001
Social Security No. 168-16-4337
Estate of Martin N. Koqan
also known as
Personal Representative(s) ofthe above Estate, deceased, verifythatthe items appearing in the following inventOl'f include all of the personal assets
wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, thatthe valuation placed opposite each item of said
Inventory represents its fair value as ofthe date of the Decedenfs death, and that Decedent owned no real estate outside ofthe Commonwealth of
Pennsylvania exceptthat which appears in a memorandum atthe end of this invenlOl'f. !,We verify that the statements made in this InventOl'fare true
and correct. !,We underslandthat false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsifICation
to authorities.
I.D. No.: 06849
Name of
Attorney: Arnold B. KOQan, ESQ.
Address: Goldbera, Katzman & Shipman, P.C., 320 Market Street.
Dated
, -::\ ~ \ D~
P.O. Box 1268. Harrisbura, PA 17108-1268
Telephone:
717-234-4161
Description
Value
1. Mellon Bank Certificate of Deposit No. 00637194 - valued per bank letter dated 7/19/01
$25,000.00
77.18
2. Mellon Bank Certificate of Deposit No. 00637194, accrued interest - valued per bank letter
dated 7/19/01
3. Waypoint Bank Certificate of Deposit No. 3000014831 - valued per bank letter
4. Waypoint Bank Certificate of Deposit No. 3000014831, accrued interest - valued per bank
letter
50,030.70
216.90
Total:
$ 75,324.78
(Attach Additional Sheets if necessary)
N01E: TheMemorandumd real estate outside the ComlT1Ol1lo\lll3tth of Pennsylvania may, at the election of the personal represenlalive, inctudethevalued each iem, but such
figures should not be extended into the total of the Inventory.
/b -,;203.s~I'Y
~ BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
ARNOLD B KOGAN ESQ
GOLDBERG KATZMAN ETAL
PO BOX 1268
HBG
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
12-02-2002
KOGAN
05-24-2001
21 01-0551
CUMBERLAND
101
'*
REV-1547 EX AFP (01-02)
MARTIN
N
Amount Remitted
, ,
PA 17108
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REv': i54-j-EY-AFP-foY=o2Y-NoTicE--oF-YNHEifiTANci-TAx-A-PPRA-isEi..-ENT-:--ALl-owAt.fci-iri------------ -----
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF KOGAN MARTIN N FILE NO. 21 01-0551 ACN 101 DATE 12-02-2002
TAX RETURN WAS: (X) ACCEPTED AS FILED
) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
(1)
(2)
(3)
(4)
(5)
(6)
(7)
.00
.00
.00
.00
75.324.78
.00
.00
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
(9)
llO)
10,341.24
.00
lll)
ll2)
ll3)
ll4)
NOTE: If an assessment was issued previously, lines
reflect figures that include the total of ALL
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate (15)
16. Amount of Line 14 taxable at Lineal/Class A rate (16)
17. Amount of Line 14 at Sibling rate (17)
18. Amount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
TAX CREDITS:
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
75,324.78
10.341 24
64,983.54
.00
64,983.54
14, lS and/or 16, 17, 18 and 19 will
returns assessed to date.
64,983.54 X 00 =
.00 X 045 =
.00 X 12 =
.00 X 15 =
(19)=
.00
.00
.00
.00
.00
n~_~.. . I+J AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
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.)
RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Cless B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE:
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S.
Section 9140).
PAYMENT:
Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side.
--Make check or money order payable to: REGISTER OF HILLS, AGENT
REFUND (CR):
A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office
of the Register of Wills, any of the 23 Revenue District Offices, or by calling the special 24-hour
answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or
speaking needs: 1-800-447-3020 (TT only).
OBJECTIONS:
Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
ADMIN-
ISTRA TIVE
CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of
the tax paid is allowed.
PENALTY:
The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of
six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
1982 20% .000548 1992 9% .000247
1983 16% .000438 1993-1994 n .000192
1984 11% .000301 1995-1998 9% .000247
1985 13% .000356 1999 n .000192
1986 10% .000274 2000 8% .000219
1987 9% .000247 2001 9% .000247
1988-1991 11% .000301 2002 6% .000164
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
.
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
MARTIN N. KOGAN
Date of Death:
May 24.2001
Will No.
Admin.
2001-00551
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following
with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes No X
2. If the answer is No, state when the personal representative reasonably
believes that the administration will be complete: June 30.2003
3. If the answer to No.1 is Yes, state the following:
a. Did the personal representative file a final account with the Court?
Yes No
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal representative state an account informally to the
parties in interest?
Yes No
d. Copies of receipts, releases, joinders and approvals of formal or
information accounts may be filed with the Clerk of the Orphans'
1
Court and may be attached to t9ls report.
Date: <-/ / /4 / {j.3
I .
L
/ 1"' ,",
S~ature
John DeLorenzo. Esquire
Goldberg. Katzman & Shipman. P.C.
320 Market Street. P.O. Box 1268
Harrisburg. PA 17108-1268
(717) 234-4161
Capacity:
Personal Representative
X Counsel for personal representative
I
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...
Cumberland County - Register Of Wills
Hanover and High Street
Carlisle, PA 17013
Phone: (717) 240-6345
r-
Date: 4/09/2003
KOGAN PEARL M
311 APRIL DRIVE APT 1
CAMP HILL, PA 17011
RE: Estate of KOGAN MARTIN N
File Number: 2001-00551
Dear Sir/Madam:
It has come to my attention that you have not filed the Status
Report by Personal Representative (Rule 6.12) in the above captioned
estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO.
103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after
July 1, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing will become delinquent on: 5/24/2003
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
cc: ./File
Counsel
Judge
(v )
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Dr-
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
MARTIN N. KOGAN
Date of Death:
May 24.2001
Will No.
Admin.
2001-00551
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following
with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes X No
2. If the answer is No, state when the personal representative reasonably
believes that the administration will be complete:
3. If the answer to No.1 is Yes, state the following:
a. Did the personal representative file a final account with the Court?
Yes No X
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal representative state an account informally to the
parties in interest?
Yes No X
d. Copies of receipts, releases, joinders and approvals of formal or
information accounts may be filed with the Clerk of the Orphans'
Court and may be attached to this re
'~rv
Date:
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Arnold B. Kogan. Esquire
Goldberg. Katzman & Shipman. P.C.
320 Market Street. P.O. Box 1268
Harrisburg. P A 17108-1268
(717) 234-4161
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