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HomeMy WebLinkAbout06-5433MICHELLE M. SPEAKER, : IN THE COURT OF COMMON PLEAS Plaintiff : CUMBERLAND COUNTY, PENNSYLVANIA Ol. S'y33 ?t V ?l. -'??- V. :NO. PETER J. SPEAKER, : CIVIL ACTION - LAW Defendant : IN DIVORCE NOTICE You have been sued in Court. If you wish to defend against the claims set forth in the following papers, you must take prompt action. You are warned that if you fail to do so, the case may proceed without you and a Decree in Divorce or annulment may be entered against you by the Court. A judgment may also be entered against you for any other claim or relief requested in these papers by the Plaintiff. You may lose money or property or other rights important to you, including custody or visitation of your children. When the ground for the divorce is indignities or irretrievable breakdown of the marriage, you may request marriage counseling. A list of marriage counselors is available in the Office of the Prothonotary at the Cumberland County Court House, One Courthouse Square, Carlisle, Pennsylvania. IF YOU DO NOT FILE A CLAIM FOR ALIMONY, DIVISION OF PROPERTY, LAWYER'S FEES OR EXPENSES BEFORE A DIVORCE OR ANNULMENT IS GRANTED, YOU MAY LOSE THE RIGHT TO CLAIM ANY OF THEM. YOU SHOULD TAKE THIS PAPER TO YOUR LAWYER AT ONCE. IF YOU DO NOT HAVE A LAWYER OR CANNOT AFFORD ONE, GO TO OR TELEPHONE THE OFFICE SET FORTH BELOW TO FIND OUT WHERE YOU CAN GET LEGAL HELP. Cumberland County Bar Association 32 South Bedford Street Carlisle, Pennsylvania 17013 Phone: (717) 249-3166 _ MICHELLE M. SPEAKER, : IN THE COURT OF COMMON PLEAS Plaintiff : CUMBERLAND COUNTY, PENNSYLVANIA V. . NO. PETER J. SPEAKER, : CIVIL ACTION - LAW Defendant. : IN DIVORCE NOTICE OF AVAILABILITY OF COUNSELING To the Within Named Defendant: You have been named as the Defendant in a divorce proceeding filed in the Court of Common Pleas of Cumberland County. This notice is to advise you that in accordance with Section 3302(d) of the Divorce Code, you may request that the Court require you and your spouse to attend marriage counseling prior to a divorce decree being handed down by the Court. A list of professional marriage counselors is available at the Office of the Prothonotary, One Courthouse Square, Carlisle, Pennsylvania. You are advised that this list is kept as a convenience to you and you are not bound to choose a counselor from this list. All necessary arrangements and the cost of counseling sessions are to be borne by you and your spouse. If you desire to pursue counseling, you must make your request for counseling within twenty (20) days of the date on which you receive this notice. Failure to do so will constitute a waiver of your right to request counseling. Prothonotary MICHELLE M. SPEAKER, : IN THE COURT OF COMMON PLEAS Plaintiff : CUMBERLAND COUNTY, PENNSYLVANIA V. :NO. t:>L - Sq 3 CLu?h PETER J. SPEAKER, : CIVIL ACTION - LAW Defendant : IN DIVORCE COMPLAINT UNDER SECTION 3301 OF THE DIVORCE CODE 1. Plaintiff is Michelle M. Speaker, social security no. 217-80-6975, who currently resides at 53 Gale Road, Camp Hill, Cumberland County, Pennsylvania 17011. 2. Defendant is Peter J. Speaker, social security no. 175-52-5520, who currently resides at 121 November Avenue, Apartment 3, Camp Hill, Cumberland County, Pennsylvania 17011. 3. Plaintiff and Defendant have been bona fide residents in the Commonwealth for at least six months immediately previous to the filing of this Complaint. 4. Plaintiff and Defendant were married on April 9, 1988, in Harrisburg, Pennsylvania. 5. There have been no prior actions for divorce or annulment between the parties. 6. The Plaintiff is a citizen of the United States of America. 7. The Defendant is not a member of the Armed Services of the United States of America or its Allies. 8. The marriage is irretrievably broken. The parties to this action have been separated since December 21, 2005. 9. The Plaintiff has been advised of the availability of counseling and that the Plaintiff may have the right to request that the Court require the parties to participate in counseling. 10. Plaintiff requests the Court to enter a Decree in Divorce. 11. Plaintiff avers that she is the innocent and injured spouse, and that the Defendant has offered such indignities to the Plaintiff so as to render her condition intolerable and life burdensome. 12. This action is not collusive. COUNT II CLAIM FOR EQUITABLE DISTRIBUTION OF MARITAL PROPERTY UNDER SECTION 3502 OF THE DIVORCE CODE 13. Plaintiff and Defendant are the owners of various real and personal property, motor vehicles, bank accounts and insurance policies acquired during their marriage which are subject to equitable distribution by this Court. COUNT III CLAIM FOR ALIMONY UNDER SECTION 3701 OF THE DIVORCE CODE 14. Plaintiff lacks sufficient property and income to provide for her reasonable needs. Plaintiff requires reasonable alimony to adequately maintain herself in accordance with the standard established during the marriage. Defendant is financially able to provide for the reasonable needs of the Plaintiff. MITNT TV CLAIM FOR ALIMONY PENDENTE LITE, COUNSEL FEES AND EXPENSES UNDER SECTION 3702 OF THE DIVORCE CODE 15. Plaintiff does not have sufficient funds to support herself and pay the counsel fees and expenses incidental to this action. 16. Defendant is full and well able to pay Plaintiff alimony pendente lite, counsel fees and expenses incidental to this divorce action. WHEREFORE, the Plaintiff requests the Court to enter a Decree: a. dissolving the marriage between the Plaintiff and Defendant; b. equitably distributing all property owned by the parties hereto; directing the Defendant to pay alimony to Plaintiff; d. directing the Defendant to pay alimony pendente lite, Plaintiffs counsel fees and the cost of this suit; and e. for such further relief as the Court may determine equitable and just. Respectfully submitted, JAMES, SMITH, DIETTERICK & CONNELLY, LLP Dated: -l -o(o By: Jo J "Co lly, Jr. YBPox . #15615 650 0 Hershey, PA 17033-0650 (717) 533-3280 Attorneys for Plaintiff Michelle M. Speaker VERIFICATION I, Michelle M. Speaker, verify that the statements made in the foregoing Pleading are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. Section 4904 relating to unworn falsification to authorities. Date: 0 co Mi helle M. Speaker -sA .? r`?, ??' ?' p O $ ? ' N c ? d d ? ? G' ?' ?' ?? ?. , _. r '? - -„ __,', ?, <- ? ^,; , .-? ?_; (( MICHELLE M. SPEAKER, : IN THE COURT OF COMMON PLEAS Plaintiff : CUMBERLAND COUNTY, PENNSYLVANIA V. : NO. 06-5433 PETER J. SPEAKER, : CIVIL ACTION - LAW Defendant : IN DIVORCE ACCEPTANCE OF SERVICE I, Ann V. Levin, Esquire, attorney for the above-named Defendant, accept service of the Complaint in Divorce on behalf of my client, Peter J. Speaker. Date: ( V p Ann . Levin, Esquire Smigel, Anderson & Sacks, LLP 4431 North Front Street Harrisburg, PA 17110 (717) 234-2401 ?...' r - r3 c? ?? .a :? _ ? ? -n -c ??-; s c '+ ?,5 r-?- z-; ......E w:r, ;. ? ` ?`,_?; ?__ ? ,.? " ' _ _ _ , ? i`..*? ?t 4 f„ c?.i ^'! ? 12/19/20069:41:34 AM/AVL/smt MICHELLE M. SPEAKER, Plaintiff V. PETER J. SPEAKER, Defendant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA : NO. 06-5433 CIVIL ACTION - LAW IN DIVORCE CERTIFICATE OF SERVICE I, Ann V. Levin, Esquire, counsel for Defendant in the above-captioned matter, do hereby certify that I served a true and correct copy of the foregoing Defendant's Answers to Plaintiff s Interrogatories-First Set by depositing same in the U.S. Mail, first class, postage paid on the ff day of December, 2006, addressed as follows: John J. Connelly, Jr., Esquire James, Smith, Dietterick & Connelly P.O. Box 650 Hershey, PA 17033 SMIGEL, ANDERSON & SACKS, LLP Dated: / 1 ^ If - 0,10 By: ?. LeRoy Smigel, Esquire I.D.#: 09617 Ann V. Levin, Esquire I.D.#: 70259 4431 North Front Street Harrisburg, PA 17110 (717) 234-2401 Attorneys for Defendant r?a "r ?, i John J. Connelly, Jr., Esquire Attorney I.D. No. 15615 James Smith Dietterick & Connelly, LLP P.O. Box 650 Hershey, PA 17033 Attorneys for Plaintiff MICHELLE M. SPEAKER, Plaintiff/Petitioner V. PETER J. SPEAKER, Defendant/Respondent : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA : NO. 06-5433 CIVIL ACTION - LAW IN DIVORCE PLAINTIFF'S MOTION TO COMPEL ANSWERS TO PLAINTIFF'S REQUEST FOR PRODUCTION OF DOCUMENTS AND NOW, comes the Plaintiff/Petitioner, Michelle M. Speaker, by and through her counsel, John J. Connelly, Jr., Esquire of James, Smith, Dietterick & Connelly, LLP and files this Motion to Compel Answers to Plaintiff's Request for Production of Documents as follows: 1. The Petitioner is Michelle M. Speaker, Plaintiff in the above-captioned action. 2. The Respondent is Peter J. Speaker, Defendant in the above-captioned action. 3. Petitioner sent a Request for Production of Documents and served Respondent's legal counsel by first class mail on March 20, 2007. 4. Petitioner's counsel forwarded a letter to Respondent's counsel on April 25, 2007 advising that the Answers were overdue. 5. As of the date of this Motion, no answer to the discovery requests has been provided nor has any reason been given for the Respondent's failure to answer the Request for Production of Documents. 6. Petitioner believes and therefore avers that Respondent's failure to respond to the discovery in a timely manner has not only caused the Petitioner to expend sums of money to seek the information necessary to bring this case to a conclusion but Respondent's failure has served to extend the time necessary to file the Motion for Master and conclude the divorce action. WHEREFORE, your Petitioner respectfully requests that this Court enter an Order compelling the Respondent to answer the pending Request for Production of Documents within ten (10) days of the entry of an Order to do so. Respectfully submitted, JAMES, SMITH, DIETTERICK & CONNELLY, LLP Dated: May 23, 2007 By: - - o=I.D,#1561"5 'Co lly, JrP.O. Box 650 Hershey, PA 17033-0650 (717) 533-3280 Attorneys for Plaintiff/Petitioner 2 r , t MICHELLE M. SPEAKER, Plaintiff/Petitioner V. PETER J. SPEAKER, Defendant/Respondent : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA NO. 06-5433 CIVIL ACTION - LAW IN DIVORCE CERTIFICATE OF SERVICE I, John J. Connelly, Jr., Esquire, of James, Smith, Dietterick & Connelly LLP, attorney for the Plaintiff, Michelle M. Speaker, hereby certify that I have served a copy of the foregoing Motion to Compel Answers to Plaintiff's Request for Production of Documents on the following on the date and in the manner indicated below: VIA U.S. MAIL, FIRST CLASS, PRE-PAID Ann V. Levin, Esquire Smigel, Anderson & Sacks, LLP 4431 North Front Street Harrisburg, PA 17110 JAMES, SMITH, DIETTERICK & CONNELLY DATE: May 23, 2007 By John J. onne , Jr., Esquire Attorney'' or Pl intiff P.O. Box 6 Hershey, PA 17033 (717) 533-3280 PA I.D. No. 15615 MICHELLE M. SPEAKER, Plaintiff V. PETER J. SPEAKER, Defendant : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA NO. 06-5433 CIVIL ACTION - LAW IN DIVORCE DEFENDANT'S ANSWER TO PLAINTIFF'S MOTION TO COMPEL. ANSWERS TO PLAINTIFF'S REQUEST FOR PRODUCTION OF DOCUMENTS 1-4. Admitted. 5-6. Denied. Defendant has served an answer, including production of the discoverable documents and, prior thereto, Defendant and his Counsel had advised Plaintiff's Counsel that they would be provided voluntarily and that a motion to compel was unnecessary. Furthermore, the request did not seek any pertinent information that was not provided or available to Plaintiff long ago. Defendant has not done anything to delay this matter or to cause Plaintiff to expend any money. To the contrary, Defendant has made every reasonable effort to bring this matter to a prompt, amicable resolution. Peter J. - r - p0b 121 No ber Drive, Apt 3 Camp Z. PA 17011 (717) 255-7644 If MICHELLE M. SPEAKER, : IN THE COURT OF COMMON PLEAS Plaintiff : CUMBERLAND COUNTY, PENNSYLVANIA v. : NO. 06-5433 PETER J. SPEAKER, : CIVIL ACTION - LAW Defendant : IN DIVORCE CERTIFICATE of SERVICE 1, Peter J. Speaker, do hereby certify that I served a true and correct copy of the foregoing Defendant's Answer to Plaintiffs Motion to Compel by placing same in the U.S. Mail, first class, postage paid on June 1, 2007, addressed as follows: JOHN J. CONNELLY, JR. ESQUIRE JAMES, SMITH, DIETTERICK & CONNELLY P.Q. BOX 650 1 HERSHEY, PA 17033/' l November Drive, Apt.3 amp Hill, PA 17011 (717) 255-7644 ^-' ,. F , ,? ca cx} -? -%. John J. Connelly, Jr., Esquire Attorney I.D. No. 15615 James Smith Dietterick & Connelly, LLP P.O. Box 650 Hershey, PA 17033 Attorneys for Plaintiff MICHELLE M. SPEAKER, Plaintiff/Petitioner V. PETER J. SPEAKER, Defendant/Respondent IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA NO. 06-5433 CIVIL ACTION - LAW IN DIVORCE AMENDMENT TO PLAINTIFF'S MOTION TO COMPEL ANSWERS TO PLAINTIFF'S REQUEST FOR PRODUCTION OF DOCUMENTS AND NOW, comes the Plaintiff/Petitioner, Michelle M. Speaker, by and through her counsel, John J. Connelly, Jr., Esquire of James, Smith, Dietterick & Connelly, LLP and files this Amendment to Plaintiff's Motion to Compel Answers to Plaintiff's Request for Production of Documents as follows: 1. No Judge has ruled on any other issue in this matter to date. 2. Pursuant to Local Rule 208.3(a)(9), counsel for the Petitioner contacted opposing counsel in this matter and they have not responded. However, the Respondent is an attorney and has filed a pro se Answer which is of record. q* WHEREFORE, your Petitioner respectfully requests that this Court enter an Order compelling the Respondent to answer the pending Request for Production of Documents within ten (10) days of the entry of an Order to do so. Respectfully submitted, JAMES, SMITH, DIETTERICK & CONNELLY, LLP Dated: June 25 , 2007 By: Hershey, PA 17033-0650 (717) 533-3280 Attorneys for Plaintiff/Petitioner 2 P.O. Box 650 4b MICHELLE M. SPEAKER, Plaintiff/Petitioner V. PETER J. SPEAKER, Defendant/Respondent IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA NO. 06-5433 CIVIL ACTION - LAW IN DIVORCE CERTIFICATE OF SERVICE I, John J. Connelly, Jr., Esquire, of James, Smith, Dietterick & Connelly LLP, attorney for the Plaintiff, Michelle M. Speaker, hereby certify that I have served a copy of the foregoing Amendment to Plaintiff's Motion to Compel Answers to Plaintiff's Request for Production of Documents on the following on the date and in the manner indicated below: VIA U.S. MAIL, FIRST CLASS, PRE-PAID Ann V. Levin, Esquire Smigel, Anderson & Sacks, LLP 4431 North Front Street Harrisburg, PA 17110 PERSONAL & CONFIDENTIAL Peter J. Speaker, Esquire Thomas, Thomas & Hafer, LLP 305 North Front Street, Sixth Floor Harrisburg, PA 17101 JAMES, SMITH, DIETTERICK & CONNELLY,LLP Dated: ?- 0`1 By: _ v Jo J. Co elly, Jr. (Atto k ey I. W. #15615 P.O. Box 650 Hershey, PA 17033-0650 (717) 533-3280 ' - --? ' cY ? ,- , :?-? - j ?? . "= •A •1 ? ? {? '. ? { ,1 ? ? MICHELLE M. SPEAKER, IN THE COURT OF COMMON PLEAS OF PLAINTIFF CUMBERLAND COUNTY, PENNSYLVANIA V. NO. 06-5433 CIVIL PETER J. SPEAKER, DEFENDANT IN DIVORCE ORDER OF COURT AND NOW, this 29th day of June, 2007, upon consideration of the Plaintiff's Motion to Compel Answers to Plaintiffs Request for Production of Documents, IT IS HEREBY ORDERED AND DIRECTED that the Defendant/Respondent shall answer the pending Request for Production of Documents on or before July 16, 2007. By the Court, 1*1 fJ M. L. Ebert, Jr., J. /ohn J. Connelly, Jr., Esquire Attorney for Plaintiff nn V. Levin, Esquire _tt `Attorney for Defendant V ter J. Speaker, Esquire Defendant bas AE tsU'i flu 3IHl ?O ;O1,-? CHOPJ MICHELLE M. SPEAKER, Plaintiff V. PETER J. SPEAKER, Defendant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA : NO. 06-5433 CIVIL TERM CIVIL ACTION -LAW IN DIVORCE MOTION FOR APPOINTMENT OF MASTER Michelle M. Speaker, Plaintiff, moves the court to appoint a Master with respect to the following claims: (x) Divorce () Annulment (x) Alimony ( ) Alimony Pendente Lite (x) Distribution of Property ( ) Support (x) Counsel Fees (x) Costs and Expenses and in support of the motion states: (1) Discovery is not yet complete as to the claim(s) for which the appointment of a master is requested. Defendant has agreed to execute authorizations to facilitate completing all discovery requests in an expeditious manner in advance of a Master's Hearing. (2) The Defendant initially appeared in the action personally and through his attorney, Ann V. Levin, Esquire, but is currently proceeding pro se. (3) The statutory ground(s) for divorce are: § 3301 (d) (4) Check the applicable paragraph(s): () The action is not contested. () An agreement has been reached with respect to the following claims: (x) The action is contested with respect to the following claims: Equitable Distribution, Alimony, Counsel Fees, Costs and Expenses. (5) The action does not involve complex issues of law or fact. (6) The hearing is expected to take one (l) day. (7) Additional information, if any, relevant to the Motion: None. JAMES, SMITH, DIETTERICK & CONNELLY, LLP Dated: ? - ? - 6")- By: Attorneys for Plaintiff Hershey, PA 17033-0650 (717) 533-3280 MICHELLE M. SPEAKER, IN THE COURT OF COMMON PLEAS Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA vii. NO. 06-5433 CIVIL TERM PETER J. SPEAKER, CIVIL ACTION -LAW Defendant IN DIVORCE CERTIFICATE OF SERVICE I, John J. Connelly, Jr., Esquire, of James, Smith, Dietterick & Connelly, attorney for the Plaintiff, Michelle M. Speaker, hereby certify that I have served a copy of the foregoing Motion for Appointment of Master on the following on the date and in the manner indicated below: U.S. MAIL, FIRST CLASS, PRE-PAID Peter J. Speaker, Esquire Thomas, Thomas & Hafer, LLP 305 North Front Street, Sixth Floor Harrisburg, PA 17101 Ann V. Levin, Esquire Smigel, Anderson & Sacks, LLP 4431 North Front Street Harrisburg, PA 17110 JAMES, SMITH, DIETTERICK & CONNELLY, LLP Dated: - A - - ` By: Attorneys for Plaintiff Hershey, PA 17033-0650 (717) 533-3280 n - - C) - rn MICHELLE M. SPEAKER, Plaintiff vi. PETER J. SPEAKER, Defendant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA NO. 06-5433 CIVIL TERM CIVIL ACTION -LAW IN DIVORCE ORDER APPOINTING MASTER AND NOW, OU4Ugl , 2007, E. Robert Elicker, Esquire is appointed Master 1 with respect to the following claims: equitable distribution, alimony, counsel fees, costs and expenses. By the k? J. Dis ution: J J. Connelly, Jr., Esquire, P.O. Box 650, Hershey, PA 17033, (717) 533-3280 (phone); (717) 533-7771 (fax); jjc(a)jsdc.com (e-mail); Attorney for Plaintiff p er J. Speaker, Esquire, c/o Thomas, Thomas & Hafer, LLP, 305 North Front Street, Sixth Floor, arrisburg, PA 17101; (717) 255-7644 (phone); (717) 237-7105 (fax); pspeaker &tthlaw.com (e-mail) /(717) - V. Levin, Esquire, Smigel, Anderson & Sacks, LLP, 4431 North Front Street, Harrisburg, PA 17110; 234-2401 (phone); (717) 234-3611(fax) E. Robert Elicker, III, Esquire, Cumberland County Divorce Master, 9 North Hanover Street, Carlisle, PA 17013; (717) 240-6535 (phone); (717) 240-7890 (fax) t \ i C j ' - N s MICHELLE M. SPEAKER, IN THE COURT OF COMMON PLEAS PLAINTIFF : CUMBERLAND COUNTY, PENNSYLVANIA V. NO. 01081 S 2005 D6 'S &3 ,`,l PACSES NO. 705107911 PETER J. SPEAKER, DEFENDANT CIVIL ACTION -SUPPORT PRAECIPE FOR WITHDRAWAL OF APPEARANCE TO THE PROTHONOTARY: Please withdraw the appearance of the undersigned as counsel for Defendant, Peter J. Speaker, in the above-captioned action. SMIGEL, ANIfIRSON & SAgKS, LLP Date: / l l Y /O I-- By: LeRoy Smi#L'Esquire I.D'.#: 09617 Ann V. Levin, Esquire I.D.#: 70259 4431 North Front Street Harrisburg, PA 17110 (717) 234-2401 PRAECIPE FOR ENTRY OF APPEARANCE TO THE PROTHONOTARY: Please enter the pro se appearance of the undersign Peter J. Speake in the above-captioned Date: 1 l By: Peter J. - p er, Esquire a CERTIFICATE OF SERVICE I, Peter J. Speaker, Esquire, of the law firm of Thomas, Thomas & Hafer, LLP, attorney for Defendant, hereby certify that a true and correct copy of the foregoing document was sent to the following counsel of record by placing a copy of same in the United States mail, postage prepaid, at Harrisburg, Pennsylvania addressed as follows: John J. Connelly Jr., Esquire James Smith Dietterick & Connelly, LLP P. O. Box 650 Hershey, PA 17033-0650 Date: 547432.1 THO ?. By Peter J. aker, Esquire I.D. 146. 834 305 N h Front Street P. O. Box 999 Harrisburg, PA 17108 (717) 255-7644 pspeaker@tthlaw.com LLP rNI) r3 i Peter J. Speaker 121 November Dfive Apartment 3 Camp Hill, PA 17011 (717) 433-6763 MICHELLE M. SPEAKER. V. Plaintiff PETER J. SPEAKER, Defendant NOTICE IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA NO. 06-5433 CIVIL ACTION - LAW IN DIVORCE If you wish to deny any of the statements set forth in this affidavit, you must file a counteraf idavit within twenty days after this affidavit has been served on you or the statements will be admitted. AFFIDAVIT UNDER SECTION 3301(d) OF THE DIVORCE CODE 1. The parties to this action separated on December 21, 2005, and have continued to live separate and apart for a period of at least two years. 2. The marriage is irretrievably broken. 3. 1 understand that I may lose rights concerning alimony, division of property, lawyer's fees or expenses if I do not claim them before a divorce is granted. I verify that the statements made in this affidavit are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa. C. S. § 4904 relating to unsworn falsification to authorities. Pefen Xianu 2008 Peter J. Speaker 121 November Drive Apartment 3 Camp Hill, PA 17011 A MICHELLE M. SPEAKER, : IN THE COURT OF COMMON PLEAS Plaintiff : CUMBERLAND COUNTY, PENNSYLVANIA V. : NO. 06-5433 PETER J. SPEAKER, : CIVIL ACTION - LAW Defendant : IN DIVORCE CERTIFICATE OF SERVICE I, Peter J. Speaker, do hereby certify that I served a true and correct copy of the foregoing Affidavit by placing same in the U.S. Mail, first class, postage paid on January 7, 2008, addressed as follows: JOHN J. CONNELLY, JR. ESQUIRE JAMES, SMITH, DIETTERICK & CONNELLY P.O. BOX 650 HERSHEY, PA 17033 n 121 ovember Drive, Apt.3 Ca p Hill, PA 17011 (717) 255-7644 ?? ? ? ?;-°?t "f"k Y?? _? ? "? MICHELLE M. SPEAKER, Plaintiff V. PETER J. SPEAKER, Defendant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA NO. 06-5433 CIVIL ACTION - LAW : IN DIVORCE PLAINTIFF'S COUNTER-AFFIDAVIT UNDER SECTION 3301(d) OF THE DIVORCE CODE 1. Check either (a) or (b): (a) I do not oppose the entry of a divorce decree. X_ (b) I oppose the entry of a divorce decree because (Check (i), (ii) or both): (i} The parties to this action have not lived separate and apart for a period of at least two years. X^ (ii) The marriage is not irretrievably broken. 2. Check either (a) or (b): (a) I do not wish to make any claims for economic relief. I understand that I may lose rights concerning alimony, division of property, lawyer's fees or expenses if I do not claim them before a divorce is granted. X (b) I wish to claim economic relief which may include alimony, division of property, lawyer's fees or expenses of other important rights. I understand that in addition to checking (b) above, I must also file all of my economic claims with the Prothonotary in writing and serve them on the other party. If I fail to do so before the date set forth on the Notice of Intention to Request Divorce Decree, the Divorce Decree may be entered without further notice to me, and I shall be unable thereafter to file any economic claims. I verify that the statements made in this Counter Affidavit are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. 4404 relating to unsworn falsification to authorities. Date: Micelle M. Speaker, Plaintiff NOTICE: IF YOU DO NOT WISH TO OPPOSE THE ENTRY OF A DIVORCE DECREE AND YOU DO NOT WISH TO MADE ANY CLAIM FOR ECONOMIC RELIEF, YOU NEED NOT FILE THIS COUNTER AFFIDAVIT. MICHELLE M. SPEAKER, IN THE COURT OF COMMON PLEAS Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA v. NO. 06-5433 CIVIL TERM PETER J. SPEAKER, CIVIL ACTION -LAW Defendant : IN DIVORCE CERTIFICATE OF SERVICE I, John J. Connelly, Jr., Esquire, of James, Smith, Dietterick & Connelly, attorney for the Plaintiff, Michelle M. Speaker, hereby certify that I have served a copy of the foregoing Counter- Affidavit on the following on the date and in the manner indicated below: U.S. MAIL, FIRST CLASS, PRE-PAID Peter J. Speaker, Esquire 121 November Drive, Apt. 3 Camp Hill, PA 17011 JAMES, SMITH, DIETTERICK & CONNELLY,LLP Dated: / / p By: Attorneys for Plaintiff Hershey, PA 17033-0650 (717) 533-3280 S'-:Y ^II i '- ° Z°i C„J"1 r g? rt C V IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA MICHELLE M. SPEAKER, PLAINTIFF VS. PETER J. SPEAKER, DEFENDANT : CIVIL ACTION- LAW : NO. 06-5433 CIVIL DIVORCE PRAECIPE FOR ENTRY OF APPEARANCE To The Prothonotary: Please enter the appearance of the undersigned counsel wl,th respect to Defendant, Peter J. Speaker. Respectfully submitted, NEALON, GOVER' E? RY By: James G. Nealon, III, Esquire Atty. I.D. #46457 101 South Duke Street York, PA 17403 (717) 852-7888 Dated: January 21, 2008 CERTIFICATE OF SERVICE r? AND NOW, this QkY day of January, 2008, 1 hereby certify that I have served the foregoing Entry of Appearance on the following by 6.S. Mail: John J. Connelly, Jr. PO Box 650 Hershey, PA 17033 } ?,1 ? 1 ??} ?? $^!?? j.`, ?u I V MICHELLE M. SPEAKER. Plaintiff V. PETER J. SPEAKER, Defendant IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA NO. 06-5433 CIVIL ACTION - LAW IN DIVORCE PRETRIAL STATEMENT OF PETER J. SPEAKER 1. Assets Charts, specifying the marital and non-marital assets and liabilities, are attached hereto as "Exhibit A." 2-3. Witnesses In addition to the parties, Defendant may call the following: a) Crystal U. Hackett, CPA, to testify regarding the parties' incomes and taxes. Attached hereto as "Exhibit B" is a copy of her preliminary report, which will be updated to address 2007 income. b) John Miller, CLU, may be called to testify regarding the pension or retirement assets and contributions. Copies of his preliminary report, and the statements for the year ending December 31, 2005, are attached hereto as "Exhibit C." c) Gary R. Kutay, L and H Group, Inc., may be called to testify regarding Plaintiff's earning capacity. A copy of his preliminary report is attached hereto as "Exhibit D." d) A representative of the administrative department of defendant's employer may be called to authenticate records and testify as to Defendant's compensation, benefits and deductions, if necessary. e) A personal property appraiser will be called, if necessary. Defendant reserves the right to supplement those reports and this witness list, as well as the right to call any witnesses listed by Plaintiff. 4. Exhibits Pension records Healthcare insurance premium records Personal property valuation Bills Payment records Tax returns and payments College expense records Support records CPA reports Bureau of Labor statistics Pay records Reimbursement records (re promised reimbursement by Plaintiff) Support order and transcript Real Estate Appraisal & invoice Asset list and supporting documents Liabilities list and supporting documents Records of Plaintiff's earnings, deductions and expenses Vehicle appraisals Insurance records Estimated tax documents Bank statements Defendant reserves the right to supplement this exhibit list, as well as the right to use any exhibits listed by Plaintiff. 5. Income Defendant is "self-employed" as a partner in the law firm of Thomas, Thomas & Hafer, LLP. His base annual salary is $175,000. At 50 years old, he has reached the apex of his earning potential and is likely to have a decline in future income. His gross compensation, including all cash, "bonuses," pension contributions, health insurance premiums and other benefits has averaged around $263,000 per year over the course of the five (5) year period from 2002 through 2006. (See "Exhibit B.") Attached hereto as "Exhibit E" are copies of the principal parts of Defendant's most recent State and Federal Income Tax Returns and pay stubs. (A complete copy of the Federal Income Tax Return will be supplied separately, as it is relatively voluminous.) In effect, the "payroll deductions," based on the latest available figures for taxes ($90,720 for 2006), health insurance ($13,040 for 2007), mandatory retirement ($27,000 for 2007), life ($780) and disability ($2,397) coverage and child support ($29,484), amount to $163,421 ($13,618.42 per month), excluding the spousal support and mortgage subsidy. 6. Expense Statement Defendant requests consideration of current and future college expenses, which are borne entirely by him, with no assistance from Plaintiff whatsoever. For the 2007- 2008 school year, Defendant has or will incur approximately $15,000 for tuition, room, board and books alone, for the party's son, Fred Speaker, which will consume over $25,000, of Defendant's pre-tax income. Two more of their children will graduate high school in the next 2 Y2 years. Although it was always the parties' mutual intention to pay for the children's college educations out of current income, Plaintiff has refused, since separation, to contribute to their higher education in any way whatsoever. 7. Pension or Retirement Benefits The total value of Defendant's pension or retirement benefits, as of the date of separation, was $558,005.76, including the value of the retirement fund ($499,984.36)' and life insurance policy numbers 645 ($21,363.49) and 745 ($36,657.91). The present value of those pre-separation assets is now (as of January 24, 2008) approximately 1 That includes the total value as of December 31, 2005 ($471,807.29), plus a mandatory contribution of $28,177.07, made in April 2006 as part of Defendant's 2005 compensation. $534,151.09).2 Those matters will be proven by documentation thereof and, if necessary, testimony from Mr. Miller, Ms. Hackett and/or representatives of Defendant's employer. 8. Counsel Fees Not applicable. This litigation was completely unnecessary but for plaintiff's refusal to accept reasonable terms or to negotiate in good faith. 9. Personal Property The parties disagree as to the value of personal property. Practically all of the parties' personal property, acquired over the course of nearly twenty years of marriage, has remained in Plaintiff's possession. Plaintiff claims that all that property has a value of only $5,150, even though she continues to insure it for $242,000. Defendant estimates the value at a conservative $50,000. If the parties are unable to agree on a value, then Defendant requests access to the property for purposes of appraisal. 10. Marital Debts The total amount of marital debts, exclusive of the mortgages, at the time of separation, was $73,439.76 Defendant assumed responsibility for or paid off $51,068.16. See "Exhibit A" attached hereto. 11. Proposed Resolution Defendant proposes equal division of the net marital worth and a definite term of alimony in a reasonable amount for a sufficient amount of time to enable Plaintiff to further develop her professional skills as a realtor or to obtain other suitable employment. Specifically, Defendant proposes that Plaintiff be awarded assets valued at $372,898, consisting of the marital home, subject to the mortgages, $152,484 to be transferred from Defendant's retirement account, and all the personal property, including but not limited to the vehicle currently in her possession, less an equalization of marital debt, as set forth in the charts attached as part of "Exhibit A." The parties shall be responsible for payment of the debts set forth in the attached charts. Defendant 2 Retirement fund assets acquired prior to separation, including the April 2006 contribution, are now valued at $476,129.69, plus life policies with pre-separation cash values of $21,363.49 and $36,657.91. The total value of the funds, including marital and non-marital assets is now $632,125.98, with the increase attributable to funds earned and contributed solely by Defendant since the time of separation. proposes that he be ordered to provide alimony in the amount of $2,000, per month for a certain period of time, not beyond September 1, 2016 (when the youngest child reaches age 18). Defendant requests further that the marital house either be sold (and the proceeds used to satisfy the mortgages, with the balance to Plaintiff) or else Plaintiff relieve Defendant from any further mortgage obligations by agreement of the lenders or satisfaction of the loans. Plaintiff should take sole title to the Suburban. Defendant also requests reimbursement of 50% of the real estate appraisal costs, as agreed by the parties. Finally, Defendant requests that Plaintiff be required to remove all her funds from the pension plan administered by Defendant's employer. RE James G. Nealon, III, Esquire Atty. I . D. #46457 2411 N. Front Street Harrisburg, PA 17110 (717) 232-9900 Dated: January 28, 2008 O N O W N 7 (6 7 c W (0 Y Ll Q W 0- U) c A) ? J W a U) Cl) a 00 J Q '0 O C O .Q U U) m am CL O CL CD IT O N M Irl (h I? r r- 69 co CO r- M r O b64 N c'7 69 69 CO O O O O O C) CD C) _v O O ('4 tq 04 69 6q (D C) 0 CD 0) C) O 0? MT O N O co fq f- O I- r- 69 (Y) COO ? Lr 69 r gyp' q 69 ti ? (9 E9 V)- O O COD V 0) 0) CD O N O O 0 0 cy) l- r O C/) O CO O CO O to O J M - 69 M t0 r-- O 69 r CO CC 69 F- 0 ? ? O O O O CD O O O "6 O O O O O .r N N N r r r N M M N .r N N N r r r r U) v M v O N 64 C c c c a? m-0 -0.0 m .? w m (1) w rn 2 2 2 2 -0 _0 C C C C N cu m (0 ++ ++ -0 _a -0 .Q a+ C C cn co to (n C N CL O L a f0 C O O f0 C .0 O O 7 N IT U- d 7 A c (n U U ? O t L N M = U - J J cc (1) 0 _ r N Cl) O CO f- O N ? CCY) D ? _0 64 64 CC) O M N O co Ca I- (0 M M r 69 64 ? t N Q U ? O N LO N ? a 14- O N O fg (0 N O O L O Z O O 69 m O U) W_ _H J_ m a J J a a W Y a W IL CO m L a) C L L 0 > cu 0 C 2 m E E O U d co O 00 M M co co m T A N O O 00 00 CO N CO t` co O T T T O- Of) N C v 693 64 M f? M `- 6R N M r 69. 6R 69 LO N M m CC) ( T N (D co It 00 O 00 t t7 ? Cl C O O N C O N 0 10-• M N LO T m O T O O ? N T M M TV- M co ti v M tq C6 A, 64 T M 2 69 ? V91 C O m f0 a N fA N U C fO3 m m O CU 0 N U 0001nMMONM?tOOMO(ON CA 00 ? M O O T 00 ? ?' c'7 T ? N (O T N 00 d' r` O CO O CO CA OO, 4 (o T OOH CC) O (O N On T N O f- O N T T v m M V9 N N O T M M T V M M T 69 M O 6-k M M Ef3 603' ER 69 6S LO fl- EA C r ? O t0) 69 T T d9 69 6R 6N9 M ? O "d "O 'a .a a '6 C C C? C G C O ? CU N N O?? a??? a cc J a » 2 2 2 2 2 2= 3 2 0 co M to ? M co N X to COS co m CY) IT CY) cu (D O k m T a) a) L k N c M V U? > U 0 CU o a rn a? W o v Z OO a2f V C7 J- o 'L4 C E Z (I) U) Ua?mc)?cna?moa» O N CU m N m 7 a? O C (U E co m 0 z CO w E_ _J m Q J Z Q U) H w U) U) Q J F'- Q' Q Z O Z U) CL U) w H J_ m Q J Z w D U O O O co N O O N N ? (Op C N CO V' N M x CO O a ER fll is O ffi U U ICU F0-C) Ul) CD cu O 0 LL U) J n d C> -2 N C f0 v, U? cu 0 :L- a a N C N X N •r O M O LO O v? m N m f c L" O r IV* C\j (0 LQ CO C) co 'IT O O ' ? r Ef3 > C U N cu '5; 4) Q N CU t w ca ff3 co U Q C 0 ?_ ?o,? w cci rn rn c O O= U) M f>0 N a`) p a Q> M M N J O (t7 (O tf3 H w Z Crystal U Certified Public Acec)LIIIWIlt January 4, 2008 Mr. Peter Speaker 121 November Drive Apt 3 Camp Hill, PA 17011 Dear Mr. Speaker: I am a Certified Public Accountant. I have been the accountant for Thomas, Thomas & Hafer, LLP., for over fifteen years. I have prepared income tax returns for your wife, Michelle, and you, for over ten years. You have asked for clarification regarding the amount of income received by you as a partner in the firm of Thomas, Thomas & Hafer, LLP. In response to your inquiry, please be advised as follows: For the year 2006, including compensation for 2006 which you actually received in 2007, you received cash payments totaling $259,299. In addition, the Firm paid your health insurance premiums of $ 11,133.00, your disability insurance premiums of $2,481.60, your life insurance costs of $686.40, and your mandatory pension contribution of $26,400.00. These amounts total $300,000.00. (You paid $2,500, out of your cash into a Health Savings Account ("HSA").) This is the total benefit you received from your activity as a partner in the law firm. The amount of income indicated on the K-1 on line 14A does not reflect your actual, useable, compensation, as it includes net income used to purchase equipment. As an example, if the Firm were to purchase $21,000 worth of filing cabinets, using $21,000 of net income to do so, the IRS would require that it be treated as $21,000 in taxable income to the partnership, even though none of the partners would receive any useable compensation from those fees. If there were 21 partners, then each of them would be assessed $1,000 in taxable "income" on his K-1. Theoretically, over the lifetime of the Firm, this ultimately will be a net sum zero proposition-a "wash," as all such assets will be fully depreciated over time. However, assuming the Firm outlives your work life, this is actually bound to be a net detriment to you, for tax purposes, particular]}' if' the Firm continues to grow and acquire assets, as the acquisitions may be greater than the depreciation in a given year. Since you are not entitled to any assets or compensation upon withdrawal from the partnership, you will pay taxes on more `income' than you ever will receive. (None of the partners who have withdrawn since the formation of the partnership have taken or received any "equity," payment, rights or assets, upon departure; and under your partnership agreement, you have no right to anything upon withdrawal.) This fact is further exhibited by the amount represented on line 12 of your K-1 which represents your share of the firm's 179 deduction, an amount which represents 110 13er-ner Strec( Harrishru-g. PA 171 10 (717) 737-7231 (=AX (717) 737-7411 the expensing of capital assets. Additionally, your taxable income on the K-1 is higher due to the nondeductiblility of a portion of meals and entertainment paid by the firm, as required by law. This amount was $2,165.00. Contributions made by the firm are also separately stated on the K-1 and not deducted from ordinary business income. The net result is that the K-1 represents self-employment income in 2006 as $307,155, when your disposable compensation was in fact $300,000. The total amounts of compensation (cash and benefits) received by you over the course of the past five years are as follows: Yearended 12/31/2006 12/31/2005 12/31 /2004 12/31/2003 1 12/31/20 02 Disability insurance 1 2,482 1,974 2,321 2,041 1,553 Life insurance 686 546 660 540 41 Health insurance 11,133 14,304 12,202 10,049 8,206 Pension 26,400 31,500 30,750 30,000 30,000, Total benefits 40,701 48,324 45,933 42,630 39,800 Total cash 259,299 205,193 199,068 207,371 225,202 Grand Total 300,000 253,517 2451001 250,001 265,002 Since the above is based on the partnership tax return which was signed under penalties of perjury, it is all stated to a reasonable degree of accounting certainty. Very truly yours, J Crystal Hackett ?. ? ', N rt. e-ste i usual Y!I`,,A11',C1AL NETWORK' Tha Central F nnsylvania Group Merl, Sf e tkc r 305 North front Strc=['.t IIar isburg, 1' t 1711.11 Dcar Peter, John R. Milier, CLU* Itti+e;4trrlt:rt .araesi<11?5 31 K l=MM fit„ SE€:. 7 (7 '. P.O [l ax 62431) P° Ir:i.>rtsfautg, PA 1'1*10 ;-2030 71'i 2574979 offic 717 909 6W3 tax j ah rr . rn i V e r@nmf n . wrY, s+°timv.nrvfn,corr/phrrr ills; Wc :irc writ in today to pyovicl(; tlic infortny.ttion requested pertaining to the De:cc;rilbe - 3l, ? X)5 x=sticac Of VcaUV `. b0tTWS Tl,ctt-nas SCI IafIr Rc.tiICnal nt Ilan ar.collm tc> AM & ihu cont:r WiLion rcceivcd in April of 2006 atiributed to the plan ycat ends it Decenibei, 31 21 1i?5. Hie t :11111= of your Rt°tirr!awnt Man it?t=t tittrre,^tts account Ott; of 12, 31 ?t l;;+v Wa ; 47 I In additican m ;ry.lt)'_ contWulon ams madc to tlt S ,tc.c.0cat11 in dw mount of $2K 177 DT .C`ht'sc 11NIQ sctnns total $199584.36, ;°'lttac hc;cl i a calculaticati for each in•ve tartcnt 'ICCOLIM Of the total 1?ttTt:w purcKascr, a a rcbuli of then two stuns of uxmc y; the December 31, flits account value plus the 2005 cr,tttrb><tdon node in April of ?()flfa, In carder to cl<>tc rminc: the value of these shai-es, at any gic•ett Point its rirnc, all w .v l teed to do is to plug in thc: value lien 4i.arc on the elate recli st, 5n R. Miller, CLU IwM nm 311 tw" dkr?? it 11 lfs. 'ht 11tr f ? l n * » tF C S. 1.{ -. mwr S tr n.,a[F. F,i i? ., ?, . y?, rw •..rrn ,<I E., , _.y. €R ,E i:, r+:_rln L,r.? I[eCt ?f ?_ 7 .1" ?` _ .;L .I S :il t?,?• t .i.:? = 1if?(I :?_r i1t' i7'`. ? i', bq 00 0 a N N L [q C C ro M U Ln O O N co tU E N CJ m t7} ,O o ? UC L ? I1f U a ? C w` m `? .. 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I LO 0 N 0 LL O J m p W Cl) O p U ¢ z Q W I- > a ¢ ? -j w U U x O V O) ri C N r D 7 O ? m LO 0 N N N 0 LL 0 J C m w C, O U a z F J V F LL a ¢ -j LL U U a O Q) 0 r) r O O co N Q U') 0 N N N Z: a O CY C. CD Z O C J z O LL LL J Fa C a Z U -C I1 ¢ > J x U U C7 Z O J Z It z O LL w ¢ 0 ~ O a U Z U .6 C 0 C a) a -0- U 0 0 N N N N ? N H ¢ J O U Of U C7 z r Oz 0 LL a W F J ? V F O LL U L z Z U at$ a O 0 0 N i C m O m N Q Ln O N N i?q C) U ? U (7 Z O M Z 0 L=L_ Q J 0 w > LL z z v 06 cr LLI O W M Cl) v N L O 7 O CD N I K ? I LO O N ¢ a J U L U C; Z, z O C z z LL LL U U a a i¢ J U o U z m z ¢ r ? LL 1 Q > z J U U Z ai Z ¢ LL ~ V) U z Q x O I O CO m LO LO v I0 v •` C C I p LY i ? c t r LD O O O O C co co N cc 0 m 0 (0: 5:I m N Ul 0i ¢ ¢ LO LO LO n O O O O M MI Cl) Cl) N NI N i N z Iz LL, ¢ Q LL LL O O 0 0 W W O ¢ O ¢ U J! U J z c) ? U O I C 0 co .Q U LO O o c N O Lo 0 OD N r IU z W I Q N LL ? O Q 0 W W > O ¢ z U J W ? U x O CD I O co I C Q L O) 7 O m a? Q ! 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Q W J Z U (n b I C (6 I I I_ = I a) I .a I a m > U LA Ln O I O 0) m N N r .N- Z IZ 0 0 LL LL W o W > > n H F Lr U O° U a aw ?' . w QI a a ?QZ?az W J W W J LL Z U Xi z U m 0 r r > C D) ' 7 O m m ti I Q LO O I m i N N ? 0 V C M cm) C O) O m 0) Q ' i O m N N 4) C W ? m U m O a w c 0 _D O V = Z O v r u r r ILI r . o a4 ? :J U N v U V] y w ? `u 0 o > O v U U G Z JO u ? y al N a) U y o m W ' C o ° y N o ? z CI- N 10 bll O U Y ? G - 3 ? in ? c O v _ O G r r Lo O 1 - U O o N F O u 0 0 G 0 0 0 c> 0 Z L and H Group, Inc. 2889 Graystone Road =ast Petersburg. FA 17520 Phone (717) 560-x492 Fax (717) 560-6493 landh8lzcs.com fames Healon Ill. Esquire 2411 rJorth Front Street Harrisburg. PA 17110 January 28. 2008 Pe: Divorce matter Mr. Peter Speaker Dear Mr. Nealon. It is m/ undersfanding that you are trying to schedule an evaluation data for me to conduct a vocational assessment on Michelle M, Speaker in the matter of your client, Mr. Peter Speaker. realize That a hearing is schedule for Februcry 7, 2008. At that time I am prepared to tesfiiFy as to the potential earnings that Michelle Speaker is capable of earning as a realtor in the greater Harrisburg market. Information from governmental data, which is commonly used in assessment of individuals, would lead one to conclude that Michelle Speaker would be able to have potentiai earnings as a realtor up to 156,980 per year. My evaluation of her would surely give me more of a basis tc understand whether this projection would be accurate. In closing, I trust you will contact me once you have been able to schedule an appointment with Michelle Speaker. If this is not possible, then I will go forward and prepare a report based on the information that I have available to me of this time. SiTerely, Gar, F. i'utoy .,;.?.. E 8 1040 U.S. Individual Income Tax Return 2006 (99) IRS Use Only - Do not write or staple in this space. Label For the year Jan 1-Dec 31, 2006, or other tax year beginning , 2006, ending 20 L Your first name and initial Last name Your social security number (See instructions A PETER J SPEAKER 175 ! 52 5520 on page 16.) E It a joint return, spouse's first name and initial Last name Spouse's social security number Use the IRS L MICHELLE SPEAKER 217 80.6975 label. H Home address (number and street). If you have a P.O. box, see page 16. J Apt. no. You must enter Otherwise, E 121 NOVEMBER DRIVE 3 A your SSN(s) above.A please print R or type. E Crty, town or post office, state, and ZIP code. If you have a foreign address, see page 16. Checking a box below will not Presidential CAMP HILL PA 17 011 change your tax or refund. Election Campaign ? Check here if you, or your spouse if filing jointly, want $3 to go to thi s fund (see page 16) ? = You = Spouse Filing Status 1 Single 4 Head of household (with qualifying person). If the qualifying 2 ® Married filing jointly (even if only one had income) person is a child but not your dependent, enter this child's 3 = Married filing separately. Enter spouse's SSN above name here ? Check only one box. and full name here. ? 5 . Qualifying widow er with dependent child see page 17 Exemptions 6a Yourself. If someone can claim you as a dependent, do not check box 6a _, Boxes checked 2 on 6a and 6b b ®spouse .... ..... .._ . ........ .... ._ .. .._ _ ........... ._...... No of children c If more than four dependents, see page 19. Dependents: (1) First name Last name (2) Dependent's social security number - (3) Dependent's relationship to you Iivg 1 l l0? cir tax credit (see page 19) FRED SPEAKER 207 :72 9263 SON JACQUELINE M SPEAKER 177 :72 :9520 DAUGHTER X SAMUEL J SPEAKER 210 :72 :2589 SON X VICTORIA A SPEAKER 177 .78 1404 AUGHTER X on 6c who: 4 * lived with you • did not live with you due to divorce or separation isee page 20) Dependents on 6c not entered above _ Add numbers on l F6 above Income 7 Wages, salaries, tips, etc. Attach Form(s) W-2 7 8a Taxable interest. Attach Schedule Bif required ............................. ..................... . .. Ba 1,874. Attach For Form(s) W-2 here. Also attach Forms b 9a Tax-exempt interest Do not include on line 8a ,,,.,.... ... Ordinary dividends. Attach Schedule B if required .......................... ... Bb ...... ......... 9a - W-2G and 1099-R if tax was withheld. b 10 Qualified dividends (see page 23) .,. Taxable refunds, credits, or offsets of state and local income taxes.. 9b ........................ .... 0 11 Alimony received 12 Business income or (loss). Attach Schedule C or C-EZ „ ... .. . .. .... ... ....... ............ 12 10,656. If you did not get a W-2 13 Capital gain or (loss). Attach Schedule D if required. If not required, check here ................. .... 13 , see page 23. 14 Other gains or (losses). Attach Form 4797 14 15a IRA distributions .... ........... .... 15a b Taxable amount 15b Enclose, but do n t ch tt 16a Pensions and annuities 16a 13 4 . b Taxable amount 16b 134. , any o a a payment. Also, 17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. A ttach Schedule E ... ,..., _._. 17 299,658. please use 18 Farm income or (loss). Attach Schedule F Form 1040-V. 19 Unemployment compensation 19 20a Social security benefits .. _ _ . ,. 120a b Taxable amount (see page 27) 20b 21 Other income. List type and amount (see page 29) 21 22 Add the amounts in the far right column for lines 7 through 21. This is our total i ncome _ 110, 22 312,322. 23 Archer MSA deduction. Attach Form 8853 ......... _.. rn 23 Adjusted 24 Certain business expenses of reservists, performing artists, , and and fee-basis government ment officials Attach Form 2106 or 2106-EZ ,.,. .,., 24 Gross 25 Health savings account deduction. Attach Form 8889 .,, 25 2 5 0 0 . Income 26 Moving expenses. Attach Form 3903 _..._„_.,_. „ ..._.. _ , _ 26 27 One-half of self-employment tax. Attach Schedule SE 27 10 6 0 6 . 28 Self-employed SEP, SIMPLE, and qualified plans 28 3 3 0 0 5 . 29 Self-employed health insurance deduction (see page 29) ......... _..... ... 29 . 11,133 30 Penalty on early withdrawal of savings . ., ....._,___ ,......,.. . 30 31a Alimony paid b Recipient's SSN ? 31a 32 IRA deduction (see page 31) ._. ... ..................................... 32 33 Student loan interest deduction (see page 33) .,, ..._.,._ .... _.__ . 33 34 Jury duty pay you gave to your employer ........ 34 35 Domestic production activities deduction. Attach Form 8903 ... 35 36 Add lines 23 through 31a and 32 through 35 .. _._ _..,. 36 57,244. 610001 02-05-07 37 Subtract line 36 from line 22. This is our ad'usted ross income 37 2 5 5 078. LHA For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 80. Form 1040 (2006) F,,,,.,lnanr?nnaj T)VrPT,P .T L MTrVP..T,T.F. .q'PF.AV'PP 17r;-ri2-1;r;2n Pace2 Tax and 36 Amount from line 37 (adjusted gross income) ........ ...................... ............ _ _... _. _ . ... 38 255,078. Credits 39a Check You were born before January 2, 1942, Blind. Total boxes Standard Deduction for - if: Spouse was born before January 2, 1942, Blind. checked ? 39a • People who b if your spouse itemizes on a separate return or you were a dual-status alien, see page 34 and check here 01- 39b checked any 40 Itemized deductions (from Schedule A) or your standard deduction (see left margin) _....... 0 7,625. box on line 39a or 391b or who _,.._,., 41 Subtract line 40 from line 38 41 227 453. can be claimed as a dependent. ... _.,._,_. 42 If line 38 is over $112,875, or you provided housing to a person displaced by Hurricane Katrina, see page 36. Otherwise, multiply $3,300 by the total number of exemptions claimed on line 6d . 42 16 6 3 2 . 43 Taxable income. Subtract line 42 from line 41. It line 42 is more than line 41, enter -0 43 210 8 21 . • All others: 44 Tax. Check if any tax is from: a = Form(s) 8814 b = Form 4972 _._,._._ . __, _.....,.,, . ................ 44 . 49 552 a M eed f ilin i l n M ,_.. 45 Alternative minimum tax. Attach Form 6251 ._ .......,..._ .............__............_.._.,................, .......... 45 14 rci rr g i i g a separately, _ ........... ............................_ _.....,....... .....,....... _ ...................... ? 46 Add fines 44 and 45 _... _....._..... 46 53 700 $e.150 ....... .... ......_,..,,_.. ,._,. 47 Foreign tax credit. Attach Form 1116 if required 47 Married filing jointly or . 48 Credit for child and dependent care expenses. Attach Form 2441 .................. 48 Qualifying widow(er) 49 Credit for the elderly or the disabled. Attach Schedule R _... ,.._ . _, __ ,,.. 49 . $10,300 .. 50 Education credits. Attach Form 8863 50 Head or ..................... .... 51 Retirement savings contributions credit. Attach Form 8880 ....... ............ 51 household, $7,550 ... ............_,.... 52 Residential energy credits. Attach Form 5695 52 .... . 53 Child tax credit (see page 42). Attach Form 8901 if required ......... . . ..... 53 54 Credits from. a = Form 8396 b Form 8839 c Form 8859 54 55 Other credits:s Form 3800 b Form 8801 c Form 55 56 Add lines 47 through 55. These are your total credits ... ,...... .................. ........ ...... ... ................ 56 . 57 Subtract line 56 from line 46. If line 56 is more than line 46, enter -0- ... ................. .......... ? 57 53,700. : ......................................_ ._.._............... 58 Self-employment tax. Attach Schedule SE 58 21,212. ._._.,,_ .... ......... Other 59 Social security and Medicare tax on tip income not reported to employer. Attach Form 4137 .... ........... .. ....... 59 Taxes 60 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required ...... ....... ........ ....... 60 61 Advance earned income credit payments from Form(s) W-2, box 9 .._,.,.. _ ..................._ ,.._.,,..,.,...,._.,.. 61 62 Household employment taxes. Attach Schedule H . ................. ................................................. . . 62 63 Add lines 57 through 62. This is your total tax ...... .............. ........... .............. ......... ._,_..,,........ , ? 63 74,912. Payments 64 Federal income tax withheld from Forms W-2 and 1099 ............................. 64 65 2006 estimated tax payments and amount applied from 2005 return ....... „... 65 55,160 . If you have 66a Earned income credit (EIC) .......... ... ..................................................... 66a a qualifying child, attach Schedule EIC. b Nontaxable combat pay election .,._.,.,, ? 66b 67 Excess social security and tier 1 RRTA tax withheld (see page 60) ,,.,.,...,. 7 _.... . 68 Additional child tax credit. Attach Form 8812. . ,... ................... . 68 . . 69 Amount paid with request for extension to file (see page 60) .. .. .................. 69 70 Payments from: a =Form 2439 b =Form 4136 c =Form 8885 70 71 Credit for federal telephone excise tax paid. Attach Form 8913 if required ... 71 60. 72 Add lines 64, 65, 66a and 67 through 71. These are our total payments ... _ ...... ... ? 72 55,220. Refund 73 If line 72 is more than line 63, subtract line 63 from line 72. This is the amount you overpaid. ,..,, _ . ....... ..... 73 Direct deposit? 74a Amount of line 73 you want refunded to you. If Form 8888 is attached, check here ............ _... _..... ? 74a See page 61 Routing Account and fill in 74b, ? b number 00, C Type. = Checking Savings ? d number 74c, and 74d, or Form 8888. 75 Amount of line 73 you want applied to our 2007 estimated tax ,........ 75 Amount 76 Amount you owe. Subtract line 72 from line 63. For details on how to pay, see page 62 ,.. _., .., ,_., _.... ? 76 19,990. You Owe 77 Estimated tax penalty Le page 62 .. .. 77 298. Third Party Do you want to allow another person to discuss this return with the IRS (see page 63)? LXJ Yes. Complete the following- U No Design¢e's Phone Personal identification Designee ? PREPARER no ? number (PINI O_ name Sign Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Here Your sigAXPAYE e? our occupation Daytime phone number Joint return? ?`// ""c'u TTORNEY See page 17. Keep a copy Spouse's signature. If a joint return, both must sign, Date ?()MTZM pouse's occupation for your records. A KPR Paid Preparer's Preparer'ssignature V O I CRYSTAL U Date Check if self- Preparer's SSN or PTIN )4/12/07 employed n P00448207 EIN se n y Firm's name (or - , -- yours it self-em- ' 110 BERGNER STREET Phone no7 17 . 7 3 7 . 7 2 31 610002 ployed), address, 11-07-06 and ZIP code HARRISBURG PA 17110 SCHEDULEC (Form 1040) Department of the Treasury Internal Revenue Service (99) Profit or Loss From Business (Sole Proprietorship) ? Partnerships, joint ventures, etc., must file Form 1065 or 1065-B. ? Attach to Form 1040, 1040NR, or 1041. ?See Instructions for Schedule C (Form 10 Name of proprietor No Attachment I). Sequence No.09 Social security number (SSN) MICHELLE SPEAKER L / - bU - b A Principal business or profession, including product or service (see page C-2) B Enter code from pages C-6, 9, 8 10 REAL ESTATE SALES ? 531210 C Business name, if no separate business name, leave blank. D Employer ID number(EIN), if any E Business address (including suite or room no.) ? 5 3 -GALE ROAD ------------------------------------- City, town or post office state and ZIP code CAMP HILL, PA 17011 F Accounting method: (1)® Cash (2)= Accrual (3)= Other (specify) ? - - - - - - - - - _ _ ------- ---- G Did you "materially participate" in the operation of this business during 2006? If "No," see page C-3 for limit on losses ® Yes No H If you started or acquired this business during 2006, check here _ .. ? 0 Part Income 1 Gross receipts or sales. Caution. If this income was reported to you on Form W-2 and the "Statutory employee" box on that form was checked, see page C-3 and check here ...................................................................................... ? 2 Returns and allowances . ,. 3 Subtract line 2 from line 1 4 Cost of goods sold (from line 42 on page 2) ..................................................................... ...................................... 5 Gross profit. Subtract line 4 from fine 3 ..................................................................................................................... 6 Other income, including federal and state gasoline or fuel tax credit or refund (see page C-3) 1 7 Gross income. Add lines 5 and 6 _.... .... .._., ..? 1 7 I 19,830. D_.-r 11 Exnenses- Fnter exnenses for business use of vour home oniv on line 30. 8 Advertising 8 733. 18 Office expense ......................................... 18 .................................. 9 Car and truck expenses 19 Pension and profit-sharing plans .......... ....... 19 S,TMT...7... (see page C-4) . 9 4 286. 20 Rent or lease (see page C-5): ..... ... 10 Commissions and fees 10 a Vehicles, machinery, and equipment .., .... .. 20a .................. 11 Contract labor .. . b Other business property . ..... .... _. ... ... 20b (see page C-4) 11 .. . „_ . 21 Repairs and maintenance ........................... 21 .... ................... ..... , 12 Depletion 12 22 Supplies (not included in Part III) ............... 22 . , ._ ...... ......... ............ 13 Depreciation and section 179 .. .... ... .... 23 Taxes and licenses ,.. . ... . 23 expense deduction (not included in Part III) (see page C-4) 13 . . .. .. ... ... 24 Travel, meals, and entertainment: a rave ....... ......... ... ........................ 24a ...... ........ ... 14 Employee benefit programs (other than on line 19) 14 . .. . b Deductible meals and entertainment (see page C-6) ..... ... .,_..... 24b 512. ............................ . 15 Insurance (other than health) 15 .... ... .. .. ... ..... ........ 25 Utilities .. ... ... 25 ,,.._,.,,,., 16 Interest: . .. ... .. . . 26 Wages (less employment credits) ... 26 a Mortgage (paid to banks, etc.) , .,. 16a 27 Other expenses (from line 48 on , .,,, b Other 16b page 2).................. 27 3,643. .................................... 17 Legal and professional services 17 . . , .. _..... ..._ ? 28 Total expenses before expenses for business use of home. Add lines 8 through 27 in columns ._... 26 9,174. .. ._ . 29 Tentative profit (loss). Subtract line 28 from line 7 ....................................... ............... ... 29 10,656. ... .. .................................. 30 Expenses for business use of your home. Attach Form 8829 30 31 Net profit or (loss). Subtract line 30 from line 29. • If a profit, enter on both Form 1040, line 12, and Schedule SE, line 2 or on Form 1040NR, line 13 fstatutorv employees. see oaoe C-6). Estates and trusts, enter on Form 1041, line 3. 31 10,656.. • If a loss, you must go to line 32. 32 If you have a loss, check the box that describes your investment in this activity (see page C-6). • If you checked 32a, enter the loss on both Form 1040, line 12, and Schedule SE, line 2 or on Form 1040NR, line 13 (statutory employees, see page C-6). Estates and trusts, enter on Form 1041, line 3. • It you checked 32b, you must attach Form 6198. Your loss may be limited. All investment 32a is at risk. 32b O Some investment is not at risk. LHA For Paperwork Reduction Act Notice, see page C-8 of the instructions. Schedule C (Form 1040) 2006 620001 11-03-06 Schedule C (Form 1040) 2006 MICHELLE SPEAKER 217-80-6975 Page 2 Part III Cost of Goods Sold (see page C-7) 33 Method(s) used to value closing inventory: a ? Cost b ? Lower of cost or market c ? Other (attach explanation) 34 Was there any change in determining quantities, costs, or valuations between opening and closing inventory? It "Yes," attach explanation ,... ......_....,,_ , ? ? _....... _._.._..... ....__.._.... ......... .. Yes No .......................... 35 Inventory at beginning of year. If different from last year's closing inventory, attach explanation _ ... _.... _ . 36 Purchases less cost of items withdrawn for personal use .........._ ............................ ................... 37 Cost of labor. Do not include any amounts paid to yourself ,.... ................................. 38 Materials and supplies 39 Other costs ............................ .......... ....... ....... ........................... ._.. 40 Add lines 35 through 39 ......................................... 41 Inventory at end of year .,......... 42 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on page 1, line 4 ........ ,.... _ .. _..,.,... 42 Part IV Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9 and are not required to file Form 4562 for this business. See the instructions for line 13 on page C-4 to find out if you must file Form 4562. 43 When did you place your vehicle in service for business purposes? (month, day, year) ? / / 44 Of the total number of miles you drove your vehicle during 2006, enter the number of miles you used your vehicle for: a Business 9, 6 3 2 b Commuting c Other 18,254 45 Do you (or your spouse) have another vehicle available for personal use?, ............„_.._.,__..,__._.,...,...,.,,,.._.,,,,_.-.,_..,.__,,..._.,_..... ? Yes ? No 46 Was your vehicle available for personal use during off-duty hours? ... ........ El Yes ? No ...................................................... . . . . . . . 47 a Do you have evidence to support your deduction? ........................................................................................................ 0 Yes ? No b It "Yes," is the evidence written? .............................................. _ ............................................................ X Yes No Dart VI 0ther Exnenses- i ict halow husiness expenses not included on lines B-26 or tine 30. DESK FEES 1,502. DUES & LICENSES 390. EDUCATION 200. CELLPHONE/INTERNET 1,551. 48 Total other expenses. Enter here and on page 1, line 27 _... ._........ 48 3,643. 620002/ 11-03-06 Schedule C (Form 1040) 2006 a Schedule E (Form 1040) 2006 Name(s) shown on return. Do not enter name and social security number if shown on page 1. Attachment Sequence No. 13 Page Your social security number -52-552 Caution: The IRS compares amounts reported on your tax return with amounts shown on Schedule(s) K-1. Part II Income or Loss From Partnerships and S Corporations Note. If you report a loss from an at-risk activity for which any amount is not at risk, you must check column (e) on line 28 and attach Form 6198. See page E•1. 27 Are you reporting any loss not allowed in a prior year due to the at-risk or basis limitations, a prior year unallowed loss from a passive activity (if that loss was not reported on Form 8582), or unreimbursed partnership expenses? ® Yes El No I(, ...1 "vim ., a r-r i-in nlotinn Chic contlnn 28 (a) Name (b)Enter P lot fopS arine,,11, pol (C) Check if foreign partnership (d) Employer identification number (e) check if any amount is not at risk A THOMAS THOMAS & HAFER P 25-1643634 B UNREIMBURSED EXPENSES P 25-1643634 c RIVERFRONT SETTLEMENT SERVICES INC S 25-1590084 D Passive Income and Loss Nonpassive Income and Loss (f) Passive loss allowed (attach Form 8582 if required) (g) Passive income from Schedule K-1 (h) Nonpassive loss from Schedule K-1 (i) Section 179 expense deduction from Form 4562 (j) Nonpassive income from Schedule K-1 A 3,923. 307 155. B 3,574. c 0. D 29a Totals 307,155. b Totals 3,574. 3,923. 30 ............... Add columns (g) and (j) of line 29a . .... ........... ................................ .. .. 30 3 0 7 15 5 . 31 ...................................................... Add columns (t), (h), and (i) of line 29b . . .... . . .. ... ..... . . ,.,. . . . . ., ....,.....,.... ......................................... 31 ) l 7,497. 32 ................... ..... . ........... ..... Total partnership and S corporation income or (loss). Combine lines 30 and 31. Enter the result here and include in the total on line 41 below _ ...................... _.......... _.._............. .......... 32 299,658. Part III I Income or Loss From Estates and Trusts 33 (a) Name (b) Employer I identification number A B Passive Income and Loss Nonpassive Income and Loss (c) Passive deduction or loss allowed (attach Form 8582 if required) (d) Passive income from Schedule K-1 (e) Deduction or loss from Schedule K-1 (f) Other income from Schedule K-1 A B 34a Totals b ...................... Totals 35 ............... Add columns (d) and (f) of line 34a . .. .. . . . . 35 36 .............. ....................... ._,....,.... .. . . ... . .. . . Add columns (c) and (e) of line 34b ................. ......... ...... .......... ... 36 ( ) 37 Total estate and trust income or (loss), Combine lines 35 and 36. Enter the result here and include in the total online 41 below 37 Part IV I Income or Loss From Real Estate Mortqaqe Investment Uonautts (Khmtl+s) - Kesiaual tiotaer 38 (a) Name (b) Employer identification number (c) Excess inclusion from Schedules a, line 2c Sd) Taxable income (net loss) from Schedules 0, line 1b (e) Income from Schedules Q, line 3b 39 Combine columns (d) and (e) only. Enter the result here and include in the total on line 41 below 39 Part Y Summary 40 Net farm rental income or (loss) from Form 4835. Also, complete line 42 below .,,._ ..............................................._ „_, 40 41 Total income or (IOSS). Combine lines 26, 32, 37, 39, and 40. Enter the result here and on Form 1040, line 17 or Form 104011R line 18 41 2 9 9 6 5 a . 42 Reconciliation of farming and fishing income. Enter your gross farming and fishing income reported on Form 4835, line 7; Schedule K-1 (Form 1065), box 14, code B; Schedule K-1 (Form 1120S), box 17, code T; and Schedule K-1 (Form 1041), line 14, code F (see page E-7) 42 43 Reconciliation for real estate professionals. If you were areal estate professional (see page E-1), enter the net income or (loss) you reported anywhere on Form 1040 or Form 1040NR from all rental real estate activities in which you materially participated under the passive activity loss rules 43 Schedule E (Form 1040) 2006 621501 11-02-D6 r, 0 I OL00112270 L- PA-40 - 2006 Pennsylvania Income Tax Return ENTER ONE LETTER OR NUMBER IN EACH BOX. Do Not Use Your Preprinted Label 175525520 SPEAKER PETER MICHELLE SPEAKER 21,7806975 J Occupation A T T O R N E Y Occupation H O M E M A K E R 121 NOVEMBER DRIVE APT NO 3 CAMP HILL PA 17011 21160 1a Gross Compensation. Do not include exempt income, such as combat zone pay and qualifying retirement benefits. See the instructions. 11b Unreimbursed Employee Business Expenses. 1c Net Compensation. Subtract Line 1b from Line 1a. 2 Interest Income. Complete PA Schedule A if required. 3 Dividend and Capital Gains Distributions Income. Complete PA Schedule B If, required. 4 Net Income or Loss from the Operation of a Business, Profession, or Farm. SEE STATEMENT 2 5 Net Gain of Los-, irom the Sale, Exchange, or Disposition of Property. 6 Net Income of Loss from Rents, Royalties, Patents, or Copyrights. 7 Estate of Trust Incorne. Complete and submil PA Schedule J. 8 Gambling and Lotlery Winnings. Complete and submit PA Schedule T. 9 Total PA Taxable Income. Aud only the positive income amounts lion', Lines 1c, ?, 3, 4, 5, 6, 7, and 8 DD N01 ADD any losses f eported on Lines 4. 5, or 6. 10 Other Deductions. F_ntef the appropriate code for life type of deduction, See fnsliuctions fof additional information 11 Adjusted PA Taxable Income. Subtract Line 10 Irom Line 9, G7dUU i/n!-U;-Di C,;H EC Page 1 of 2 N Exten ion. N Amendee Return. R Residency Status. PA Resident/Nonresldent/Pai-i-Year Resident from to J Single/Married, Filing Jointly/Married, Filing Separately/Final Return/Deceased Date of death N Farmers. 1a 0 1b 0 1c D 2 54 3 0 4 3D9684 5 D 6 D 7 D 8 D 9 3D9738 10 2500 11 307238 H FC f } PA-40 - 2006 Socia Secunt; Nurnbe, 17552_520 D?D0EI2CO6 i?iarne ?ETEF, J EPE AKER 12 PA. Tax Liability. Multiply Line 11 by 3.07 percent (0.0307). 1.', Total PA. Tee Withheld. Sue the instructionc. 14 Credll from your 2005 PA Income Tar, return. 15 2006 Estimated Installmenl Payments. 16 2006 Extension Payment. I Nonresident Tar Withheld ii um your PA Schedule(s) NRK-1. (Nonresidents only) 18 Total Estimated Payments and Credits. Add Lines 14, 15, 16, and 17. Tax Forgiveness Credit. 19a Filing Status: 01 Unmarried or Separated 02 Married 03 Deceased 19b Dependents, Part B, Line 2, PA Schedule SP 20 Total Eligibility Income iron Part C, Line 11, PA Schedule SP. 21 Tax Forgiveness Credit from Part D, Line 16, PA Schedule SP. 22 Resident Credit. Submit your PA Schedule(s) G-S/G-L and/or RK-1. 23 T otal Other Credits. Submit your PA Schedule DC. 24 TOTAL PAYMENTS and CREDITS. Add Lines 13 and 18, 21, 22, and 23 25 TAX DUE. If Line 12 is more than Line 24, enter the difference here. 26 Penalties and Interest. See the instructions. If attaching form REV-1630, mark the box. 27 TOTAL PAYMENT. Add Lines 25 and 26. 28 OVERPAYMENT. If Line 24 is more than the total of Line 12 and Line 26, enter the difference here. The total of Lines 29 through 35 must equal Line 28. 29 Refund -- Amount of Line 28 you want as a check mailed to you. 30 Credit -- Amount of Line 28 you want as a credit to your 2007 estimated account. 31 Amount of Line 28 you wan! to donate to the Wild Resource Conservation Fund. 32 Amoun! of Line 28 you want to donate to the Military Family Reiief Assistance Program 33 Amount of Line 28 you want to donale to the Governor Robert P. Casey Memorial Organ and Tissue Donation Awareness Trust Fund. 34 Amount of Line 28 you want to donate to III(- Juvenile (Type 1) Diabetes Cure Research Fund. 35 Amount of Line 28 you wail! to donale to the Breast and Cervical Cancer Research Fund. y o u r 6i E X P" R Prepaia': Name and Telephone Number CRYSTAL U HACKETT/ 717-737-72-3-1 f- ure, 11 filing )0111tly y Refund 12 9432 13 D 14 0 15 7800 .lib D 17 0 18 78DD 19a 00 19b DD 2D D 21 D 22 D 25 0 24 78DD 25 1652 26 D 27 1632 28 D 29 D 3D D 31 D 32 D 33 D 34 0 35 0 Firm EIN Prepare?'s SSN/PTIIV \) _- 251735300 PDD41-182D7 6? 40W 0; -OL 07 SH Page 2 of 2 FORM 531 - FINAL EARNED INCOME TAX RETURN WEST SHORE TAX BUREAU PHONE: 717-761-4900 WEB SITE: WWW.WESTAB.ORG TAX YEAR YOU ARE REQUIRED BY LAW TO FILE THIS RETURN ON OR BEFORE APRIL 15th EVEN IF NO TAX IS DUE OR IF ALL TAX HAS BEEN WITHHELD FULL YEAR RESIDENT YES i( NO ? MUNICIPALITY CAMP HILL BORO ,Current Name/Address SPEAKER, PETER J 121 NOVEMBER DRIVE, APT. 3 CAMP HILL, PA 17011 Camp Hill Borough(050) - Camp Hill School District IF YOU MOVED DURING THE TAX YEAR COMPLETE THE FOLLOWING MOVING INFORMATION: ROM 1/1 FROM 1/1 0: 0: ROM: ROM: O: 0: ROM: ROM: O: 12131 O: 12/31 175-52-5520 TIP A - NAME y T/P B -NAME J, PETER J SPEAKER 1. Gross Earnings from Employment: Enclose w-2s 1 0.00 0.00 2. Other Earned Income Do not include income from 1099-DIV/ INT or Unemployment Compensation 2 0.00 0.00 3. Allowable Non-Reimbursed Employee Business Expenses Enclose PA Sch UE 3 - 0.00 - 0,00 4. Taxable Earnings Add Lines 1 & 2 Subtract Line 3 4 0,00 0,00 5. Net Loss Attach PA Sch C, F, RK-1 and/or NRK-1 NOTE: PA Sch C-F is not acceptable. 5 - 0.00 - 0.00 6. Subtotal Subtract Line 5 from Line 4 6 0.00 0.00 7. Net Profits Attach PA Sch C, F, RK-1 and/or NRK-1 NOTE: PA Sch C-F is not acceptable 7 299, 540.00 0.00 8. Total Earned Income Line 6 + Line 7 DO NOT ROUND past this point 8 299, 540.00 0.00 9. Tax Liability Line 8 multiplied by tax rate 2.00 (See back of Return for tax rates) 9 5, 990.80 0.00 10. Quarterly Estimated Payments 10 4,792.64 0,00 11. Earned Income Tax Withheld Enter amount shown in Box 19 of attached VV-2s 11 0.00 0.00 12. Misc Credit See worksheet on back of form for calculating Philadelphia/Out of State Credit 12 0.00 0.00 13. Total of 10, 11, & 12 13 4,792.64 0,00 14. REFUND/CREDIT Subtract Line 9 from Line 13 14 0.00 0.00 15. CREDIT TO NEXT YEARICREDIT TO SPOUSE Next Year ? Spouse ? 15 0.00 0.00 16. TAX DUE If Line 9 is greater than Line 13-Subtract Line 13 from Line 9 NOTE Amounts Less than $1.00 need not be paid 16 1,198.16 0.00 17. Interest + Penalty (I% per month after April 15th) 17 0.00 0.00 18. TOTAL AMOUNT DUE Line 16, Line 17 18 1 ,198.16 0.00 ?•?????. I rr+,- ,_ ?v .vD i anv RC ~ DUr%CAU. A rrc Ur 4,tU.UU WILL 5t GHAKGtU FVK Kt1-UKNED CHECKS. I declare under penalties of perjury that I have examined this return and to the best of my knowledge and belief, it is a true, accurate and complete return. Signature- ayer A Date Occupation E-Mail Daytime Telephone L 77717 s ¢ut ? c?.r ? ZY-5 Signature-Ta er Date Oc pation E- ail Daytime Telephone Preparer's Name/Address (Please Print) Preparer's Telephone CRYSTAL HACKETT 110 BERGNER ST UADDICRJ Itp(, PA 1711(1 7/ 7- 737-7a3/ Thomas, Thomas, & Hafer LLP 305 NFront Street 6th Floor Harrisburg, PA 17108 Peter J Speaker ID 4339 Earnings Rate Hours Amount YTD Hrs YTD Amt Total Gross Pay 0.00 Earnings Statement Check Date: January 25, 2008 Period Beginning: January 06, 2008 Period Ending: January 19, 2008 Dept 100 Voucher Number 1756 JCode 1 Net Pay 3,425.94 Check Amount Taxes status_ Taxable Amount YTD Amt No Taxes Withheld Deductions Amount YTD Amt 401(k) 254.03 508.06 Direct Deposits Account Amount Draw -6730.77 -13461.54 x?ooot8787 xxx?ocx5220 Miscellaneous 3425 94 .3050.80 6101.60 Total Direct Deposits . 3425.94 Total Deductions -3425.94 -6851.88 Benefits Hours Amount YTD Hrs YTD Amt Accruals Dollars ? REMOVE DOCUMENT ALONG THIS PERFORATION V Thomas, Thomas, & Hafer LLP Direct Deposit Advice i 305 N Front Street 6th Floor Check Date Voucher Number j Harrisburg, PA 17108 January 25,-2008 1756 This is not a check*** 100-1 4339 1756 17 Peter J Speaker 121 November Drive Apt 3 f J • r CERTIFICATE OF SERVICE AND NOW, this 28 h day of January, 2008, I hereby certify that I have served the foregoing document on the following via first-class U.S. Mail: John J. Connelly, Jr. PO Box 650 JAMES G. NEALON, III, ESQUIRE Hershey, PA 17033 r ... {,,? .? 'r'? ? ._ .? a 1?? !.[,a . ?.. f t t ?- -;.: ? }mil , John J. Connelly, Jr., Esquire Attorney I.D. No. 15615 James Smith Dietterick & Connelly, LLP P.O. Box 650 Hershey, PA 17033 Attorneys for Plaintiff MICHELLE M. SPEAKER, Plaintiff V. PETER J. SPEAKER, Defendant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA NO. 06-5433 CIVIL TERM CIVIL ACTION - LAW IN DIVORCE PLAINTIFF'S PRE-TRIAL STATEMENT Date of Marriage: April 9, 1988 Date of Separation: December 21, 2005 Divorce Complaint filing date: September 15, 2006 1. ASSETS A. Marital Property See attached spreadsheet marked Exhibit "A". B. Non-marital Property of Wife Current Value 1. Wife's Belco Credit Union $200.00 (estimated) Reason for Exclusion Acquired post-separation C. Non-marital Property of Husband To be provided by Husband. 2. EXPERT WITNESSES Plaintiff knows of no expert witnesses at this time. However, Plaintiff reserves the right to supplement this answer should such become available or necessary. Plaintiff may need to call a real estate expert with respect to the parties' marital residence. Reasonable notice of same will be provided. 3. NON-EXPERT WITNESSES With the exception of the parties, Plaintiff knows of no non-expert witnesses at this time. However, Plaintiff reserves the right to supplement this answer should such become available and necessary. Plaintiff may need to call Richard Musselman, the office manager of Plaintiffs employer, with respect to Plaintiff s annual income. 4. EXHIBITS To be set forth prior to hearing. Notwithstanding same, Plaintiff intends to offer the following as exhibits if necessary: (a) Wife's 2006 and 2007 1099 and corresponding tax returns; (b) Wife's Income and Expense Statements; (c) Documentation regarding Husband's income (requested through pending discovery); (d) Documentation of all asset values as set forth on Exhibit "A"; and (e) Documentation of all marital debt. 5. 'NET INCOME A. Plaintiff - Michelle M. Speaker is employed by Jack Gaughen Realtor ERA as a real estate agent and has been licensed since October 2005. According to her 2006 Tax Return (Schedule C), she earned an annual net income of $10,656.00. In 2007, she earned a net income of approximately $11,437.00. In addition, Defendant has been paying the Plaintiff $6,900.00 per month effective May 2, 2007 pursuant to a Support Order dated June 7, 2007. B. Defendant - Peter J. Speaker is a managing attorney of the law firm Thomas, Thomas & Hafer and his 2006 annual gross salary was in excess of $300,000.00. We continue to await documentation confirming Defendant's 2007 annual gross income, which was requested through discovery. 6. EXPENSES Plaintiff/Wife has raised a claim for alimony and shall submit an Expense Statement pursuant to Rule 1910.27(c)(2)(B). 7. PENSIONS/RETIREMENT A. Plaintiff/Wife - Plaintiff does not maintain employment related or personal retirement benefits. B. Defendant/Husband - Defendant participates in his employer's profit sharing plan. The value of same as of December 2006 is set forth on Exhibit "A". 8. COUNSEL FEES Plaintiff/Wife has raised a claim for counsel fees. An exhibit detailing the Plaintiff's counsel fees will be provided prior to hearing. 9. PERSONAL PROPERTY DISPUTE It is believed that the parties have reached an agreement that the contents of the marital residence shall remain in the possession of Plaintiff/Wife; however, the value of said personal property is in dispute. The value of the furniture and furnishings remaining in the marital residence is set forth in Exhibit "A" pursuant to the appraisal conducted January 2007. 10. DEBTS There is a mortgage on the marital residence held by Wells Fargo, which is currently subject to a Temporary Forbearance Agreement provided that monthly mortgage payments are made in the amount of $2,190.00. There is also a home equity loan with M&T Bank, in the amount of approximately $75,500.00. There is a considerable amount of marital credit card debt in the amount of $23,000.00 for which Plaintiff has been paying without contribution from Defendant. Since the parties' separation in 2005, Plaintiff has incurred additional credit card debt for a total of $34,000.00 in order to pay for her basic living expenses and those of the parties' children as Defendant has not provided sufficient support to cover same. 11. PROPOSED RESOLUTION It is proposed that the marital property be split 65% to Wife and 35% to Husband and that Plaintiff/Wife, Michelle Speaker, be awarded indefinite alimony, counsel fees, costs and expenses. 12. ESTIMATED LENGTH OF TRIAL One day Respectfully submitted, Dated: ° JAMES, SMITH, DIETTERICK & CONNELLY, LLP By: 3o eCo.IV. llyJr#15615 P.O. Box 650 Hershey, PA 17033-0650 (717) 533-3280 Attorneys for Plaintiff i?? 0 O 70 (1) -a ^ ° ° O C) o O N o P- C) Q (p 0 N N N O C\l > Co N M C; O C0 Q U- Q N O - a m C0 C? cu 7 H u Q m cu m CD 0 C Q '7 Q U O O W CO O c6 3 J LO LO co 0 O C) N t to 3 d C) CO O N C C o O N O m ct fV C C 9 O Y O Y M 69 EA 0 O 6 O O C O C Q, (A EA LO O Z) a U) C? ci LO O O L EA CA x m _ - a w fA L d Y Vl N Q a o C C L C 7 C: C: 0 70 _0 C f- ' .Q .a C (U 0 C Ci C CO - -0 _ :3 D 1: 1: C N c OO Y p) Y V _1 O > C (0 ? t W U N U U) L U N O V O U) O _ C 1 1 'Y G1 ? _O ? _0 C C m > cu U :3 (n cu Q .?+ co O M N M m ++ C C E N U N tr V Co m M 'Y Y C m _2 M CU L- 16 ( > C, V1 w Q co C N C D 7 N U N D N x C M m d C L U d ` C O - U U C1 >. m (LB C V 7 c 6 O N V =3 t N Lo in d 3: 2 J Z N rn N O r N CA c? d Z O _0 Q a) r? ° o J Q co > m ` LL CL O r--caw LL 0 CD w C ) c 6 0 -? L c Q ? Y Lf C b9 3 N O N a) m L6 d W J F- H CO H LU CO U) Q C G O ?O U) 0) C_ L ? a) i Q LL .: c 0 o co m ep N (n C O cn N ? 'c CL LL w MICHELLE M. SPEAKER, IN THE COURT OF COMMON PLEAS Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA vi. : NO. 06-5433 CIVIL TERM PETER J. SPEAKER, CIVIL ACTION -LAW Defendant IN DIVORCE CERTIFICATE OF SERVICE I, John J. Connelly, Jr., Esquire, of James, Smith, Dietterick & Connelly, LLP, attorney for the Plaintiff, Michelle M. Speaker, hereby certify that I have served a copy of Plaintiff s Pre- trial Statement on the following on the date and in the manner indicated below: U.S. MAIL, FIRST CLASS, PRE-PAID E. Robert Elicker, II, Esquire Cumberland County Divorce Master 9 North Hanover Street Carlisle, PA 17013 Dated: , b g James G. Nealon, III, Esquire Nealon, Gover & Perry 2411 North Front Street Harrisburg, PA 17110 JAMES, SMITH, DIETTERICK & CONNELLY, LLP By: ac?\nVoCo elly, Jr. m #15615 P.O. Box 650 Hershey, PA 17033-0650 (717) 533-3280 Attorneys for Plaintiff ° cxa ?, ?,.. ? -- ? ? ! s s MICHELLE M. SPEAKER. Plaintiff V. PETER J. SPEAKER, Defendant IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA NO. 06-5433 CIVIL ACTION - LAW IN DIVORCE PETITION OF PETER J. SPEAKER TO SEAL RECORD 1. Petitioner, Peter J. Speaker, is an adult individual who resides at 121 November Drive, Apartment 3, Camp Hill, PA 17011. Petitioner is a partner in the law firm of Thomas, Thomas & Hafer. 2. Respondent is Michelle M. Speaker, an adult individual who resides at 53 Gayle Road, Camp Hill, PA 17011. Mrs. Speaker is a realtor with Jack Gaughen realty. 3. This divorce action, the support matter docketed at No. 1081 Support 2005, and the custody action at No. 06-1989 have involved and/or may require disclosure of the parties' private financial information and accusations of misconduct, public knowledge of which would serve no useful purpose in the community but rather would violate the privacy of the parties and their family while causing them embarrassment, annoyance, humiliation, business disadvantage and harm to personal and professional reputation. 4. Allowing public access to such matters would serve no useful purpose but would cause irreparable harm to the parties and their family. WHEREFORE, Petitioner, Peter J. Speaker, urges This Honorable Court to seal the records of the divorce and support proceedings. Respectfully subm NEALON, GOVEF By: James G. Nealon, III, Esquire Atty. I.D. #46457 2411 North Front Street Harrisburg, PA 17110 (717)232-9900 Dated: tA VERIFICATION I, Peter J. Speaker, verify that the statements made in the foregoing document are true and correct to the best of my knowledge, information and belief. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S. §4904 relating to unworn falsification to authorities. g'`- vql? Peter J. Speaker CERTIFICATE OF SERVICE AND NOW, this S day of April, 2008, 1 hereby certify that I have served the foregoing document on the following by U.S. Mail: John J. Connelly, Jr. PO Box 650 Hershey, PA 17033 ES G. NEALON, III, ES UIRE r7 MICHELLE M. SPEAKER IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA V. PETER J. SPEAKER : NO. 2006 - 5433 CIVIL TERM ORDER OF COURT AND NOW, this 13TH day of MAY, 2008, there appearing to be no basis to seal the record, we refuse to issue the Rule. ZJohn J. Connell Jr. Es q / Y> q v James G. Nealon, III, Esquire :sld I ' iLFX-,L Edward E. Guido, J. VINV IASW43d V C : I I WV I AN goon MVIONUHiCldd 3Hl J} MICHELLE M. SPEAKER, : IN THE COURT OF COMMON PLEAS Plaintiff : CUMBERLAND COUNTY, PENNSYLVANIA V. : NO. 06-5433 PETER J. SPEAKER, : CIVIL ACTION - LAW Defendant : IN DIVORCE AFFIDAVIT OF CONSENT 1. A Complaint in Divorce under Section 3301(c) of the Divorce Code was filed on September 16, 2006. 2. The marriage of the Plaintiff and Defendant is irretrievably broken, and ninety days have elapsed from the date of both the filing and service of the Complaint. 3. I consent to the entry of a final decree of divorce after service of Notice of Intention to request entry of the Decree. WAIVER OF NOTICE OF INTENTION TO REQUEST ENTRY OF A DIVORCE DECREE UNDER &3301(c) OF THE DIVORCE CODE 1. I consent to the entry of a final Decree of Divorce without notice. 2. I understand that I may lose rights concerning alimony, division of property, lawyer's fees or expenses if I do not claim them before a divorce is granted. 3. I understand that I will not be divorced until a Divorce Decree is entered by the Court and that a copy of the Decree will be sent to me immediately after it is filed with the Prothonotary. I verify that the statements made above are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S.A. §4904, relating to unsworn falsification to authorities. Date: d 1 as Jot Mich Ile M. Speaker, Plaintiff Q C ° d ;` cn .ft IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA MICHELLE M. SPEAKER, PLAINTIFF vs. PETER J. SPEAKER, DEFENDANT : CIVIL ACTION- LAW : NO. 06-5433 CIVIL DIVORCE AFFIDAVIT OF CONSENT 1. A complaint in divorce under § 3301(c) of the Divorce Code was filed on September 15, 2006. 2. The marriage of plaintiff and defendant is irretrievably broken and ninety days have elapsed from the date of filing and service of the Complaint. 3. 1 consent to the entry of a final decree of divorce after service of notice of intention to request entry of the decree. I verify that the statements made in this affidavit are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. § 4904 relating to unsworn falsification tc /Z- //r o K Date IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA MICHELLE M. SPEAKER, PLAINTIFF VS. PETER J. SPEAKER, DEFENDANT : CIVIL ACTION- LAW : NO. 06-5433 CIVIL DIVORCE WAIVER OF NOTICE OF INTENTION TO REQUEST ENTRY OF A DIVORCE DECREE UNDER 6 3301(c) AND -4 3301(d) OF THE DIVORCE CODE 1. 1 consent to the entry of a final decree of divorce without notice. 2. 1 understand that I may lose rights concerning alimony, division of property, lawyer's fees or expenses if I do not claim them before a divorce is granted. 3. 1 understand that I will not be divorced until a divorce decree is entered by the Court and that a copy of the decree will be sent to me immediately after it is filed with the Prothonotary. I verify that the statements made in this affidavit are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. § 4904 relating to unsworn falsification to //- /( - o - 5. zl GL_--- Date Peter J. Speel r efendant c" ?., - r? . . ,,.? ` ? TM , ? ,-? ?.-? ?:°- ? -- -?_ ? . r,? , ?' - f-? ? .. ??; ,_ - r,:?, .. ,? T MICHELLE M. SPEAKER, IN THE COURT OF COMMON PLEAS OF Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA VS. NO. 06 - 5433 CIVIL PETER J. SPEAKER Defendant IN DIVORCE THE MASTER: Today is Tuesday, November 4, 2008. This is the date set for a hearing to continue testimony in the above-captioned proceedings. Today we were going to take the testimony of the Defendant, having completed the case of the Plaintiff with her testimony previously. Present in the hearing room are the Plaintiff, Michelle M. Speaker, and her counsel John J. Connelly, Jr., and his associate Kristine Brann. Also present is the Defendant, Peter J. Speaker, and his counsel James G. Nealon. This action was commenced by the filing of a complaint in divorce on September 15, 2006, raising grounds for divorce of irretrievable breakdown of the marriage. With respect to the grounds for divorce (although an affidavit under Section 3301(d) was previously filed with a response by counter-affidavit) the parties have agreed to conclude the divorce under Section 3301(c) of the Domestic Relations Code. The Plaintiff filed an affidavit of consent and waiver of notice of intention to request entry 1 of divorce decree with the Prothonotary on October 24, 2008. Mr. Nealon has indicated that he will file, within a week, his client's affidavit of consent and waiver. The divorce, therefore, can conclude under Section 3301(c) of the Domestic Relations Code. The complaint also raised economic claims of equitable distribution, alimony, alimony pendente 1 ite and counsel fees and expenses. After considerable negotiations today and previously, the Master has been advised that the parties have reached an agreement with respect to the outstanding economic issues. The agreement is going to be placed on the record in the presence of the parties. The agreement as stated on the record will be considered the substantive agreement of the parties, not subject to any changes or modifications except for correction of typographical errors which may be made during the transcription. The agreement is going to be transcribed and sent to counsel and the parties for review and to make correction of typographical errors, if any. The parties will be then asked to affix their signatures affirming the terms of settlement as stated on the record. However, it is understood that when the parties leave the hearing room today, they are bound by the terms of the agreement even though there is no subsequent signing of the agreement affirming the settlement. 2 Upon receipt by the Master of a completed agreement, the Master will prepare an order vacating his appointment and counsel can then file a praecipe transmitting the record to the Court. The parties were married on April 9, 1988, and separated December 21, 2005. They are the natural parents of four children, three of whom reside with wife. The oldest child is in college and residing with the husband. Mr. Connelly. MR. CONNELLY: We have negotiated over a considerable period of time to try to come up with an agreement, both at the last proceeding and today. I think we convened and began discussing this matter at 10:00 this morning. It is now 2:05 when we are placing on the record the agreement. I think the parties have thoroughly reviewed this with their attorneys and, therefore, the agreement that is placed on the record has been contemplated by them, not only today, but at prior proceedings. The parties have agreed to the following distribution: 1. Wife will receive in the form of the equity in the marital residence the contents and the Chevy Suburban that she drives, the sum of $252,767.00. This is a figure that is set, identified, and will not change based on other adjustments made from the pension plan. Counsel for ,wife shall prepare a deed to the residence, 3 which shall be executed by husband upon presentation to husband's counsel, all of which will occur within thirty (30) days of the date of this agreement. The parties agree that the deed will be held in escrow by counsel for wife pending wife's requirement to remove husband's name from the mortgage on or before December 31, 2010. At the same time, wife will be responsible for removing husband's name from any and all credit card debts, including the CitiBank MasterCard, Belco Visa, JC Penney MasterCard and Bloomingdales, as well as the Wells Fargo first mortgage. The second mortgage to M&T Bank will be addressed in this stipulation. In the event, if wife fails to make timely payments on the mortgage, home equity loan, or credit cards referenced herein, timely meaning thirty (30) days from the due date, husband shall be entitled to make the payments directly and this provision will be more particularly set forth in the paragraph regarding alimony. Wife will be receiving title to the property, the marital real estate held in escrow and will be responsible for the payment of all expenses relating thereto, including the mortgage, taxes, insurance, municipal services, and other charges related and will indemnify and hold husband harmless on said obligation. 2. Mr. Speaker will begin paying alimony in the sum of $4,500.00 per month upon the entry of a decree in divorce. This alimony order will be modifiable based on the terms and provisions as contained in the Divorce Code of the Commonwealth of Pennsylvania. In any event, the alimony will be reviewed on or after January 1, 2017. The alimony would terminate upon the death of either party or wife's remarriage or cohabitation. In the event husband makes direct payments on any of the debts referenced in Paragraph 1 hereof because of wife's failure to timely pay them within the thirty (30) day period, husband shall be entitled, when making the direct payment, to credit against either his child support or alimony payments on a monthly basis until the debts are satisfied or his name is removed. The alimony payment shall be includable as income to wife and deductible to husband per the IRS Code. An alimony order will be prepared and entered at the time of the entry of the divorce decree providing for the alimony payments referenced herein, including the terms and conditions of any modification. 4 3. There is currently a child support order in place indexed to No. 1081 Support 2005, PACES No. 70510791-1. There is a credit existing on the said order in the amount of $9,859.90 as of October 29, 2008. At the current time the credit shall continue to be carried on the order and no reduction in either the alimony or support order wi 11 take place. In the event of an increase in Mr. Speaker's payments, either in child support or alimony, the Domestic Relations Office shall address the issue of the application of the credit in whatever methodology they determine on a monthly basis. In any event, if no increases occur, five years from today's date, the child support credit is subject to review by Domestic Relations in order to address how the credit shall be reduced over the life of the obligation. The parties currently have a pending support appeal scheduled for December 5, 2008, before Domestic Relations; this appeal will be discontinued and no further act ion will be taken upon that requested appeal. 4. As of today's date the parties have introduced an exhibit marked Joint Exhibit No. 1 which is a summary of the marital portion of the Thomas, Thomas, Hafer retirement plan account of Peter J. Speaker. As of the close of business on November 3, 2008, the marital value in that account was $340,260.29. The;'parties have agreed that they will remove from the pension Plan a sum equal to $75,000.00 to pay off the M&T line of credit plus the tax consequence on wife's tax return when taking that amount as income consistent with the terms of a QD?O. The parties have agreed that they will roll over approximately $105,000.00 for that purpose which will take into account an approximate amount of the tax liability. Within ten (10) days of today's date, counsel for wife will have prepared a ProForma tax return for wife estimating her total income for the year, including the roll over necessary to pay off the home equity line with M&T as well as the tax liability on her tax return. The marital portion of the retirement account at the time of the roll over will make up the remainder of the parties' assets. The parties have 'agreed to distribute their assets 60% to wife and 40% to husband. Therefore, after taking into account wife's distribution of $252,767.00, a remaining roll over from the pension plan will be due to wife. That amount will be determined by taking the balance due to wife based on 600 of the total assets. An example of how the distribution will occur, assuming the value of the account was the same as it is on today's date, wife's entitlement to a roll over woul constitute approximately 35.460 of the balance in the a count or $85,199.00. Since the account changes daily, wife's share will have to be determined after the roll over to es place to satisfy M&T plus the tax 5 consequence. Counsel for husband shall be entitled to review the tax return of wife and the parties shall agree on the amount of money necessary to satisfy the tax obligation. In the event the parties cannot agree on the amount of tax consequence to wife in receiving the amount necessary to pay off M&T Bank, the parties agree that they will refer it back to the Divorce Master for a final calculation. The parties have agreed that husband will move $105,000.00 into cash or a cash equivalent account which generates interest, anticipating that that should be enough to take care of the M&T obligation plus the tax consequences. By way of clarification, there is currently a fixed income fund as a component to husband's pension plan. He will add to the fixed income fund amounts necessary from other portions of the plan to equal $105,000.00 in that fund for the purpose of satisfying the roll over to pay the M&T Bank obligation. Wife reserves the right to request that husband create the money market account for the balance due to her after it is determined or maintain it in the current investments with the understanding that she will receive her share whether it increases or decreases. This option is at wife's election. As to the M&T Bank home equity, the roll over from the pension plan, wife will pay off the M&T home equity line upon receipt of the roll over from the pension plan within ten (10) days of receipt of the said roll over. 5. Husband agrees that he will name wife as beneficiary on $300,000.00 of death benefit by continuing her beneficiary designation on his two Northwestern Mutual life insurance policies with a death benefit of $266,000.00 and $34,000.00 from another policy he selects. Husband shall provide evidence of the beneficiary designation within thirty (30) days of today's date and on an annual basis thereafter upon demand. The life insurance provision requirements of husband referenced herein shall terminate upon husband's satisfaction of ;ny financial obligations under this agreement, including child support and alimony. 6. The parties have divided to their mutual satisfaction personal property in their possession previously owned by them and any personal property in either parties' possession shall remain their sole and separate property. 7. To the extent necessary, husband agrees that he shall 6 execute documents to transfer title of the Chevrolet Suburban to wife individually. Each party shall be solely responsible for their insurance as it relates to said vehicles. It is husband's belief that the Honda Odyssey van is titled in his name individually and will not require wife's signature. If it is required, she will cooperate in executing any documents necessary. 8. Upon the issuance of the divorce decree, wife will be eligible for COBRA coverage through husband's medical insurance through his employer. As required by COBRA, the employer will provide wife with all necessary information to establish her COBRA coverage. Husband will cooperate fully in any way necessary to effectuate the transfer of the health insurance coverage. 9. All other claims contained in the divorce complaint, except as provided herein, including but not limited to counsel fees have been addressed by this agreement. 10. The parties agree that in the event of a breach of the agreement, the Court, upon concluding a breach has occurred, will assess the breaching party reasonable counsel fees as determined by the Court. 11. Except as herein otherwise provided, each party may dispose of his or her property in any way and each party hereby waives and relinquishes any and all rights he or she may now have or hereafter acquire under the present or future laws of any jurisdiction to share in the property or the estate of the other as a result of the marital relationship including without limitation, statutory allowance, widow's allowance, right of intestacy, rfight to take against the will of the other, and right to act as administrator or executor in the other's estate. Each will at the request of the other execute, acknowledge, and deliver any and all instruments which may be necessary or advisable to carrjy into effect this mutual waiver and relinquishment of all such interest, rights, and claims. 12. The parties have marked as Joint Exhibit No. 2 a list of marital liabilities, to some degree previously referenced in the agreement. This document identifies which party assumed which responsibility; however, the provisions regarding adjustment to equalize debt or distribution equalization of debt do not apply. This exhibit merely illustrates whic party assumed responsibility for which debt as identifi d by the column in which the party either assumed responsi ility or made payment. The party assuming the responsibili y for the obligation will indemnify and 7 hold the other harmless. MR. CONNELLY: Michelle, you've heard me dictate on the record the agreement we have reached, do you understand it? MS. SPEAKER: Yes, I do. MR. CONNELLY: Have you had an ample opportunity over the last month to discuss this with me in detail? MS. SPEAKER: Yes, I have. MR. CONNELLY: And are you satisfied with the terms and conditions as we have dictated and placed them on the record? MS. SPEAKER: Yes, I believe so. MR. CONNELLY: No. You either are or you aren't. MS. SPEAKER: MR. NEALON: Connelly dictate the majori record, modified by myself; MR. SPEAKER: MR. NEALON: terms and conditions? MR. SPEAKER: MR. NEALON: Yes, I am. Mr. Speaker, you've heard Mr. ty of the agreement on the is that correct? Yes. Do you understand all of the Yes. Do you have any questions about 8 the terms and conditions? MR. SPEAKER: No. MR. NEALON: Are you satisfied with the terms and conditions of the agreement? MR. SPEAKER: Yes. MR. NEALON: Do you wish it to become the agreement to resolve the divorce? MR. SPEAKER: Yes. THE MASTER: Thank you very much, counsel and parties. I acknowledge that I have read the above stipulation and agreement, that I understand the terms of settlement as set forth herein, and that by signing below I ratify and affirm the agreement previously made and intend to bind myself to the settlement as a contract obligating myself to the terms of settlement and subjecting myself to the methods and procedures of enforcement which may be imposed by law and in particular Section 3105 of the Domestic Relations Code. WITNESS: DATE: Mi helle M. $ aker f /I ?- Pete,f J! Speaker 9 James G. Nealon Attorney for Defendant riov 13 2008 10:04RM HP LRSERJET FRX 3 ? n G? ? D ? ? X c o CD O N C = C Q N (OD (D w 23 _ -? o o cn w ? ? m =r (D ? . C ? D D cC)i n 5-t cc v c N O ? to O C?l P N C W -mss 2- -11 N . P m -4 O 00 W . W m s? tt? O? ?? jj Ji V tT O CT O ?l O `q 0 V in t A Cm o. A p -4 N0 Oqq O fD O ? Ch w w Cl -? -? V Ch tr N ? w ° w l Df co ccoo i c i ? co o o pp m W a nI m 0 cm co ?I O 3 O N CJt O W - 4 OD W K N O =r O co O ? -0 ? 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CD c (A =w -? ED CA V, N V1 V) Ch CCDD fD ca O t'D CCDD 6 N N w w v ww w U) Q QQQ. Q a r a O -J 4A 4» 4A N s 1 iii Al 1 °, w <° 4f3 {p 4fl ? b4 ?9 w w ? rn w ?, m t? cw O Iv ? cn -? w w A - w N? _ j CHIC COD O V A CD Cn -? CO OD W -F+ rQ OD CO rn f h °) O ca W O O -4 w N co w w GR OD O N ? a m ?, I` m m ? ° D CD D a f- r D 4fl 4A ? y? ?y N w - ' O _t D 4!i 4R 4A W W ,? W ?1 W .A W N 6 w ? O O a ONO CO M _ ? N W 0) ??l W N 03 W UT W N 4fl J _ OS N Ql 4a N ro CD ? O ?A N O 4f3 rS CT ?_ d W m W W co cD 0o O 'U C7 fy p a 3 a' ? K fD .-r O 4] 0 a a tn' m ? m m r. C=o C) r? C `f? -7 j C=7 r'} C"4"'3 4 "7'4 4 ?X MICHELLE M. SPEAKER, : IN THE COURT OF COMMON PLEAS Plaintiff : CUMBERLAND COUNTY, PENNSYLVANIA V. : NO. 06-5433 PETER J. SPEAKER, : CIVIL ACTION - LAW Defendant : IN DIVORCE PRAECIPE TO TRANSMIT RECORD To the Prothonotary: Transmit the record, together with the following information, to the Court for entry of a Divorce Decree: 1. Ground for divorce: irretrievable breakdown under Section ( x ) 3301(c) ( ) 3301(d) of the Divorce Code. 2. Date and manner of service of the Complaint: Upon counsel for Defendant as evidenced by the Acceptance of Service on record. 3. Complete either paragraph (a) or (b). (a) Date of execution of the Affidavit of Consent and Waiver of Counseling required by Section 3301(c) of the Divorce Code: by Plaintiff: October 23, 2008; by Defendant: November 11, 2008. (b) (1) Date of execution of the Plaintiffs Affidavit required by Section 3301(d) of the Divorce Code: (2) Date of service of the Plaintiffs Affidavit upon the Defendant: 4. Related claims pending: All claims have been settled pursuant to a Marital Settlement Agreement dated November 4, 2008. 5. Date and manner of service of the notice of intention to file Praecipe to Transmit Record, a copy of which is attached, if the decree is to be entered under Section 3301(d) of the Divorce Code: 6. Date and manner of service of Notice of Intention to file Praecipe to Transmit Record, a copy of which is attached, if the decree is to be entered under Section 3301(d) of the Divorce Code: or, date of execution of Waiter of Notice of Intention to Request Entry of a Divorce Decree under Section 3301(c) of the Divorce Code: by Plaintiff. October 23,2008; by Defendant: November 11, 2008. and, date of filing of the Waiver of Notice of Intention to Request Entry of a Divorce Decree: by Plaintiff. October 24, 2008; by Defendant: November 21, 2008. JAMES, SMITH, DIETTERICK & CONNELLY, LLP Dated: 7- g 09 By: Jahn onn ly, Jr. Attofn I.D 15615 P.O. Box 650 Hershey, PA 17033-0650 (717) 533-3280 Attorneys for Plaintiff ? ? o c»- ? -r, ? ? ? --_ _. . G,` "" w ? ?, <? ., ? ?" , ? , i x'< om ti t . ?:? ? MICHELLE M. SPEAKER, Plaintiff VS. PETER J. SPEAKER, Defendant IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 06 - 5433 CIVIL IN DIVORCE ORDER OF COURT AND NOW, this lu& day of Lt&*AAeA- , 2008, counsel and the parties having entered into an agreement and stipulation resolving the economic issues on November 4, 2008, the date set for a Master's hearing, the agreement and stipulation having been transcribed, the appointment of the Master is vacated and counsel can conclude the proceedings by the filing of a praecipe to transmit the record with the affidavits of consent of the parties so that a final decree in divorce can be entered. BY T OURT, 7 y J Gv? Edgar B. Bayley, P.J. cc: John J. Connelly, Jr. Attorney for Plaintiff James G. Nealon /vM'`'`'Q" 08, Attorney for Defendant 9 . . 1 14 '1 f co CD to ts1 1 LL, " ., . t; ca wD 0 V MICHELLE M. SPEAKER, IN THE COURT OF COMMON PLEAS OF Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA VS. NO. 06 - 5433 CIVIL PETER J. SPEAKER Defendant IN DIVORCE THE MASTER: Today is Tuesday, November 4, 2008. This is the date set for a hearing to continue testimony in the above-captioned proceedings. Today we were going to take the testimony of the Defendant, having completed the case of the Plaintiff with her testimony previously. Present in the hearing room are the Plaintiff, Michelle M. Speaker, and her counsel John J. Connelly, Jr., and his associate Kristine Brann. Also present is the Defendant, Peter J. Speaker, and his counsel James G. Nealon. This action was commenced by the filing of a complaint in divorce. on September 15, 2006, raising grounds for divorce of irretrievable breakdown of the marriage. With respect to the grounds for divorce (although an affidavit under Section 3301(d) was previously filed with a response by counter-affidavit) the parties have agreed to conclude the divorce under Section 3301(c) of the Domestic Relations Code. The Plaintiff filed an affidavit of consent and waiver of notice of intention to request entry 1 of divorce decree with the Prothonotary on October 24, 2008. Mr. Nealon has indicated that he will file, within a week, his client's affidavit of consent and waiver. The divorce, therefore, can conclude under Section 3301(c) of the Domestic Relations Code. The complaint also raised economic claims of equitable distribution, alimony, alimony pendente 1 ite and counsel fees and expenses. After considerable nego:_ations today and previously, the Master has been advised that the parties have reached an agreement with respect to the outstanding economic issues. The agreemen_ is going to be placed on the record in the presence of the parties. The agreement as seated on the record will be considered the substantive agreement of the parties, not subject to any changes or modifications except for correction of typographical errors which may be made during the transcription. The agreement is going to be transcribed and sent to counsel and the parties for review and to make correction of typographical errors, if any. The parties will be then asked to affix their signatures affirming the terms of settlement as stated on the record. However, it is understood that when the parties leave the hearing room today, they are bound by the terms of the agreement even though there is no subsequent signing of the agreement affirming the settlement. 2 Upon receipt by :he Master of a completed agreement, the Master will prepare an order vacating his appointment and counsel can then file a praecipe transmitting the record to the Court. The parties were married on April 9, 1988, and separated December 21, 2005. They are the natural parents of four children, three of whom reside with wife. The oldest child is in college and residing with the husband. Mr. Connelly. MR. CONNELLY: We have negotiated over a considerable period of time to try to come up with an agreement, both at the last proceeding and today. I think we convened and began discussing this matter at 10:0C this morning. It is now 2:05 when we are placing on the record the agreement. I think the parties have thoroughly reviewed this with their attorneys and, therefore, the agreement that is placed on the record has been contemplated by them, not only today, but at prior proceedings. The parties have agreed to the following distribution: 1. Wife will receive in the form of the equity in the marital residence the contents and the Chevy Suburban that she drives, the sum of $252,767.00. This is a figure that is set, identified, and will not change based on other adjustments made from the pension plan. Counsel for wife shall prepare a deed to the residence, 3 which shall be executed by husband upon presentation to husband's counsel, all of which will occur within thirty (30) days of the date of this agreement. The parties agree that the deed will be held in escrow by counsel for wife pending wife's requirement to remove husband's name from the mortgage on or before December 31, 2010. At the same time, wife will be responsible for removing husband's name from any and all credit card debts, including the CitiBank MasterCard, Belco Visa, JC Penney MasterCard and Bloomingdales, as well as the Wells Fargo first mortgage. The second mortgage to M&T Bank will be addressed in this stipulation. In the event, if wife fails to make timely payments on the mortgage, home equity loan, or credit cards referenced herein, timely meaning thirty (30) days from the due date, husband shall be entitled to make the payments directly and this provision will be more particularly set forth in the paragraph regarding alimony. Wife will be receiving title to the property, the marital real estate held in escrow and will be responsible for she payment of all expenses relating thereto, including the mortgage, taxes, insurance, municipal services, and other charges related and will indemnify and hold husband harmless on said obligation: 2. Mr. Speaker will begin paying alimony in the sum of $4,500.00 per month upon the entry of a decree in divorce. This alimony order will be modifiable based on the terms and provisions as contained in the Divorce Code of the Commonwealth of Pennsylvania. In any event, the alimony will be reviewed on or after January 1, 2017. The alimony would terminate upon the death of either party or wife's remarriage or cohabitation. In the event husband makes direct payments on any of the debts referenced in Paragraph 1 hereof because of wife's failure to timely pay them within the thirty (30) day period, husband shall be entitled, when making the direct payment, to credit against either his child support or alimony payments on a monthly basis until the debts are satisfied or his name is removed. The alimony payment shall be includable as income to wife and deductible to husband per the IRS Code. An alimony order will be prepared and entered at the time of the entry of the divorce decree providing for the alimony payments referenced herein, including the terms and conditions of any modification. 4 3. There is currently a child support order in place indexed to No. 1081 Support 2005, PACES No. 7051079 11. There is a credit existing on the said order in the amount of $9,859.90 as of October 29, 2008. At the current time the credit shall continue to be carried on the order and no reduction in either the alimony or support order will take place. In the event of an increase in Mr. Speaker's payments, either in child support or alimony, the Domestic Relations Office shall address the issue of the application of the credit in whatever methodology they determine on a monthly basis. In any event, if no increases occur, five years from today's date, the child support credit is subject to review by Domestic Relations in order to address how the credit shall be reduced over the life of the obligation. The parties currently have a pending support appeal scheduled for December 5, 2008, before Domestic Relations; this appeal will be discontinued and no further act ion will be taken upon that requested appeal. 4. As of today's date the parties have introduced an exhibit marked Joint Exhibit No. 1 which is a summary of the marital portion of the Thomas, Thomas, Hafer retirement plan account of Peter J. Speaker. As of the close of business on November 3, 2008, the marital value in that account was $340,260.29. The parties have agreed that they will remove from the pension plan a sum equal to $75,000.00 to pay off the M&T line of credit plus the tax consequence on wife's tax return when taking that amount as income consistent with the terms of a QDRO. The parties have agreed that they will roll over approximately $105,000.00 for that purpose which will take into account an approximate amount of the tax liability. Within ten (10) days of today's date, counsel for wife will have prepared a ProForma tax return for wife estimating her total income for the year, including the roll over necessary to pay off the home equity line with M&T as well as the tax liability on her tax return. The marital portion of the retirement account at the time of the roll over will make up the remainder of the parties' assets. The parties have agreed to distribute their assets 60% to wife and 40% to husband. Therefore, after taking into account wife's distribution of $252,767.00, a remaining roll over from the pension plan will be due to wife. That amount will be determined by taking the balance due to wife based on 60% of the total assets. An example of how the distribution will occur, assuming the value of the account was the same as it is on today's date, wife's entitlement to a roll over would constitute approximately 35.46% of the balance in the account or $85,199.00. Since the account changes daily, wife's share will have to be determined after the roll over takes place to satisfy M&T plus the tax 5 consequence. Counsel for husband shall be entitled to review the tax return of wife and the parties shall agree on the amount of money necessary to satisfy the tax obligation. In the event the parties cannot agree on the amount of tax consequence to wife in receiving the amount necessary to pay off M&T Bank, the parties agree that they will refer it back to the Divorce Master for a final calculation. The parties have agreed that husband will move $105,000.00 into cash or a cash equivalent account which generates interests anticipating that that should be enough to take care of the M&T obligation, plus the tax consequences. By way of clarification, there is currently a fixed income fund as a component to husband's pension plan. He will add to the fixed income fund amounts necessary from other portions of the plan to equal $105,000.00 in that fund for the purpose of',satisfying the roll over to pay the M&T Bank obligation. Wife reserves the right to request that husband create the money market account for the balance due to her after it is'determined or maintain it in the current investments with the understanding that she will receive her share whether it increases or decreases. This option is at wife's election. As to the M&T Bank home equity, the roll over from the pension plan, wife will pay off the M&T home equity line upon receipt of the roll over from the pension plan within ten (10) days of receipt of the said roll over. 5. Husband agrees that he will name wife as beneficiary on $300,000.00 of death benefit by continuing her beneficiary designation on his two Northwestern Mutual life insurance policies with a death benefit of $266,000.00 and $34,000.00 from another poli y he selects. Husband shall provide evidence of the b neficiary designation within thirty (30) days of today's d to and on an annual basis thereafter upon demand. The life insurance provision requirements of husband referenced herein shall terminate upon husband's satisfaction of any financial obligations under this agreement, including child support and alimony. 6. The parties ave divided to their mutual satisfaction personal property in their possession previously owned by them and any personal property in either parties' possession shall remain their sole and separate property. 7. To the extent necessary, husband agrees that he shall 6 execute documents to transfer title of the Chevrolet Suburban to wife individually. Each party shall be solely responsible for their insurance as it relates to sa -id vehicles. It is husband's belief that the Honda Odyssey van is titled in his name individually and will not require wife's signature. If it is required, she will cooperate in executing any documents necessary. 8. Upon the issuance of the divorce decree, wife will be eligible for COBRA coverage through husband's medical insurance through his employer. As required by COBRA, the employer will provide wife with all necessary information to establish her COBRA coverage. Husband will cooperate fully in any way necessary to effectuate the transfer of the health insurance coverage. 9. All other claims contained in the divorce complaint, except as provided herein, including but not limited to counsel fees have been addressed by this agreement. 10. The parties agree that in the evert of a breach of the agreement, the Court, upon concluding a breach has occurred, will assess the breaching party reasonable counsel fees as determined by the Court. Il. Except as herein otherwise provided, each party may dispose of his or her property in any way and each party hereby waives and relinquishes any and all rights he or she may now have or hereafter acquire under the present or future laws of any jurisdiction to share in the property or the estate of the other as a result of the marital relationship including without limitation, statutory allowance, widow's allowance, right of intestacy, right to take against the will of the other, and right to act as administrator or executor in the other's estate. Each will at the request of the other execute, acknowledge, and deliver any and all instruments which may be necessary or advisable to carry into effect this mutual waiver and relinquishment of all such interest, rights, and claims. 12. The parties have marked as Joint Exhibit No. 2 a list of marital liabilities, to some degree previously referenced in the agreement. This document identifies which party assumed which resplonsibility; however, the provisions regarding adjustment to equalize debt or distribution equalization of debt do not apply. This exhibit merely illustrates which party assumed responsibility for which debt as identifie by the column in which the party either assumed responsibility or made payment. The party assuming the responsibility for the obligation will indemnify and 7 hold the other harmless. MR. CONNELLY: Michelle, you've heard me dictate on the record the agreement we have reached, do you understand it? MS. SPEAKER: Yes, I do. MR. CONNELLY: Have you had an ample opportunity over the last month to discuss this with me in detail? MS. SPEAKER: Yes, I have. MR. CONNELLY: And are you satisfied with the terms and conditions as we have dictated and placed them on the record? MS.ISPEAKER: Yes, I believe so. MR.'CONNELLY: No. You either are or you aren't. MS. SPEAKER: MR. NEALON: Connelly dictate the majori record, modified by myself; MR.j SPEAKER: MR. NEALON: terms and conditions? MR.I SPEAKER: MR., NEALON : Yes, I am. Mr. Speaker, you've heard Mr. ty of the agreement on the is that correct? Yes. Do you understand all of the Yes. Do you have any questions about 8 the terms and conditions? MR. SPEAKER: No. MR. NEALON: Are you satisfied with the terms and conditions of the agreement? MR. SPEAKER: Yes. MR. NEALON: Do you wish it to become the agreement to resolve the divorce? MR. SPEAKER: Yes. THE MASTER: Thank you very much, counsel and parties. I acknowledge that I have read the above stipulation and agreement, that I understand the terms of settlement as set forth herein, and that by signing below I ratify and affirm the agreement previously made and intend to bind myself to the settlement as a contract obligating myself to the terms of settlement and subjecting myself to the methods and procedures of enforcement which may be imposed by law and in particular Section 3105 of the Domestic Relations Code. DATE: f James G. Nealon Attorney for Defendant 07-Ar :z; ids aker J: Speaker 9 WITNESS: . Nov 13 2008 10:04AM C) O C 3 Ln a to to n? cxo a to 0) CD is d d O O tcrD c CU C C CD .O. m 0 n C Ll 0 d C SD to 61 (D N HP LASERJET FAX o 0) 00 O ?.n C E )?D r 2 (A > n c Zc??t p H 2 11 B M ? Cob -o C ? T ;Lt y ..? ' r ?. W N '? d i.0 O 00 ?f 0 .h 0 G7 (?t A a O W cn N O? = w A c N CD V W ?? W W N ..y ft S 3 V th ?1 CD 0 A o ? jj 04 ?? ? W 0 O V A O N ( nG > N O C C .a ? O C> wN W 0 •Nacm S O N "0 W V 7 CAW N N Cn Cl) 0 O' o C O ? c'f W O w al O v O y ? V O? 1 ? ? W N -ti 6? O fD ? O O m N V O N W Q d •+ ?t3 L.1 .+ A Ut CA WOA CD W W N j _ r ? 6r -, 3 c?pp w f N A `v LY.+ CT V C `1 O A? A C ?O A p ? ..? CX O - -4 Cn t O C O O A ? ? O? N??{N O m Cr W V t7D W O O n O w c O qt C ? V C7 s Ci fO f O O?'+ -JN s N CD? W O c O . Vn cr m .? -d N > O N 3 W& A ? M Ct? .7 E a .. A iA EA ? W s ffl d? H° N N W m 1 V 0 O 7 OW ;k 0 CT O p Qf? IN O ? c ts DWN DN LM N raP V O m cOfl C* P a ?j ' ?i S? D n3C T C {V O? C D W ? N -+ C N A V c1 W W 0 t ? 7 V ?, t0 OD p.1 c- 0 O_ c? G ? a ad > .-. Z, C CD O N ?D -w ? ? o .O-. 7C' 7 'II n O O O nA a O O ? O C Ca S Q c a CD w J N O C3 CA n m N Nov 14 2008 S.?OHM HP L.HSER,JEI FFiX Z 0 P.1 O n @ °o ? 2 p v?? W n? z -r ? m a o ? oo D m --ri m . m m c ? 3 C?<c a n cc 7 c < <. C) N CJ N v -it W CD CD rn co O CC ? C C < C N U3 &7 y 0 y CO CO cp cP rn m < N cD D c C a u a N w y O r cn Q a a a Q a a a -+ Q O 40 ?! (fi 4a f!i N ff! .a f? CII fv 64 W W 69 W 64 -GA fn O .A -4 (P W A W w -. O !v W N 49 01 z W CO A yg 1V M ?I O N -+ N M Q L" p p 0 v b 0 Vi P . Q C/) 7 V O (m N' cp w A cn 4m -? Co co w .A N m 4A W 0 0 -! W N w w w UI l co to co 0 m °U o N co m m c v 114 CD c D D r- b v -- r r D 4H fA (g fA T --a ?• -"? t? U) -' W W Hl EA V4A w Ea v vl "' 0 w m.a? ° A oa to 0 0 ch w 01 m . 'm a m 0) N w z. Lr, W N co Celt c?j N Efl O A !3l N y? y, 69 ro ID w AI ?t -? W 4 Ul -+ O JP b9 N m ACP 4f> ' O a) J 03 O m O) W W co O ° n1 b CL 3 Q z 0 m c ?i co m 0 -1 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA MICHELLE M. SPEAKER, PLAINTIFF VS. PETER J. SPEAKER, DEFENDANT : CIVIL ACTION- LAW : NO. 06-5433 CIVIL DIVORCE QUALIFIED DOMESTIC RELATIONS ORDER WHEREAS, the parties entered into a Marital Settlement Agreement on the V day of November, 2008; AND WHEREAS, a final decree in divorce was entered between the parties on the-A *'.day of 2008; AND WHEREAS, the Marital Settlement Agreement provides for the creation, assignment and recognition of an interest of Michelle M. Speaker (herein after the "Alternate Payee"), to a portion determined below of the benefits of Peter J. Speaker (hereinafter the "Participant"), pursuant to the Thomas, Thomas & Hafer, LLP Retirement Plan, in which Peter J. Speaker is a participant. AND NOW, therefore, it is hereby ordered that the following assignment of benefits be made: 1. The name and last known mailing address of Participant: Peter J. Speaker 121 November Drive Apartment 3 Camp Hill, PA 17011 Social Security No.: 175-52-5520 Date of Birth: 8/24/1957 J 2. The name and last known mailing address of the Alternate Payee: Michelle M. Speaker 53 Gale Road Camp Hill, PA 17011 Social Security No.: 217-80-6975 Date of Birth: 3/4/1961 3. The Plan to which this order applies: Thomas, Thomas & Hafer, LLP Retirement Plan ("the plan") 4. The award of benefits under the Plan: a. The sum of $105,000.00. b. Alternate Payee shall have the rights of a beneficiary with respect to the account created on her behalf under paragraph (a) above, including, if applicable, the right to provide periodic investment directions commencing as of the next regularly available investment election opportunity following implementation of this Order, as permitted under the plan. C. The account of Alternate Payee in the plan shall be distributed to Alternate Payee in a cash lump sum as soon as administratively feasible after acceptance by the Plan Administrator of this Order. The amount to be paid to Alternate Payee shall be made from proceeds redeemed from the Fixed Income Option subaccount of Participant's funds in the Plan. d. In the event of Alternate Payee's death prior to payment to her in full of her account in the plan, her account shall be paid in a single lump sum cash payment to her beneficiary, designated by the Alternate Payee pursuant to the plan rules, or, if there is no valid beneficiary designation then to the Alternate Payee's estate. . I 4b . 5. As soon as administratively feasible after acceptance of this Order, the Plan Administrator shall provide Participant and Alternate Payee with an accounting demonstrating compliance with the provisions set forth herein. The Alternate Payee shall have the duty to notify the Plan Administrator in writing of any changes in his/her mailing address. 6. It is intended that this Order qualify as a Qualified Domestic Relations Order under Internal Revenue Code Section 414(p) and ERISA Section 206(d)(3), and the provisions hereof shall be interpreted and administered in accordance with such statutes and the regulations thereunder. 7. The Court retains jurisdiction to effectuate this Qualified Domestic Relations Order and to resolve any disputes regarding its interpretation or application between the parties hereto or the Plan to which it is directed. Mi elle M. S4sC on elly, Jr, Esquir eI laintiff Date ?$ 0 $ James G. Nealon, III, Esquire Counsel for Defendant Date i s 3 6 1 Dated at Carlisle, Pennsylvania, this 1% day of %, , 2008. J. AdoJ AiNnrn I h: II WV 11 330 ROOZ MICHELLE M. SPEAKER, : IN THE COURT OF COMMON PLEAS Plaintiff : CUMBERLAND COUNTY, PENNSYLVANIA V. : NO. 06-5433 PETER J. SPEAKER, : CIVIL ACTION - LAW Defendant : IN DIVORCE ALIMONY ORDER AND NOW, this I_ day of December, 2008, pursuant to the terms of the Marital Settlement Agreement entered on the record by the parties at a hearing on November 4, 2008, and executed by the parties effective December 8, 2008, a copy of which is attached hereto as Exhibit "A", it is ORDERED and DECREED as follows: The Defendant shall pay alimony to Plaintiff in the amount of $4,500.00 per month. 2. Defendant's alimony payments shall commence the day upon the entry of the parties' Decree in Divorce and shall be payable through the Cumberland County Domestic Relations Office. Defendant's alimony obligation will be modifiable based upon the terms and provisions as contained in the Divorce Code of the Commonwealth of Pennsylvania, 23 Pa. C.S. § 3101, et. seq., but in any event, shall be reviewable on or after January 1, 2017. 4. Defendant's alimony obligation to Plaintiff shall terminate upon the death of either party or Wife's remarriage or cohabitation. In the event Defendant makes direct payments on any of Plaintiff's debts; namely, the Citi Bank Mastercard, BELCO Visa, JC Penney Mastercard, Bloomingdale's, Wells Fargo, First Mortgage and M&T Bank line of credit, as described in paragraph 1 of the parties' Marital Settlement Agreement, Defendant shall be entitled to a credit in the amount of said payment against either his child support or alimony payments on a monthly basis until said debts are satisfied or his name is removed from said debts. 6. Defendant's alimony payments shall be includable as taxable income to Plaintiff and tax deductible to Defendant per the Internal Revenue Service Code. 7. The effective date of this Order is the date upon which the parties' Decree in Divorce has been entered by the Court. J. Distribution: o ; ? ?? ii- John J. Connelly Jr. Esquire P.O. Box 650 Hershey PA 17033 James G. Nealon, III, Esquire, 2411 North Front Street, Harrisburg, PA 17110 _ caP y 1-o le l f?6 Co oy -to D ? o Nl1?.,:7 ?fti Z {t - I I WV 1 1 330 BOOZ :IjHi JO IN THE COURT OF COMMON PLEAS OF MICHELLE M. SPEAKER : CUMBERLAND COUNTY, PENNSYLVANIA V. PETER J. SPEAKER NO. 06-5433 DIVORCE DECREE AND NOW, it is ordered and decreed that MICHELLE M. SPEAKER plaintiff, and PETER J. SPEAKER bonds of matrimony. defendant, are divorced from the Any existing spousal support order shall hereafter be deemed an order for alimony pendente lite if any economic claims remain pending. The court retains jurisdiction of any claims raised by the parties to this action for which a final order has not yet been entered. Those claims are as follows: (If no claims remain indicate "None.") 0aw.- The parties' Marital Settlement Agreement dated November 4, 2008 is hereby incorporated, u no merged, into is ecree in ivorce. By Attest: rt, J. 4A Prothonotary ORDER/NOTICE TO WITHHOLD INCOME FOR SUPPORT 295110608 y 06-5433 CIVIL State Commonwealth of Pennsylvania 705107911 OOriginal Order/Notice Co./City/Dirt. of Cul4BERLAND 1081 S 2005 OAmended Order/Notice Date of Order/Notice 01/15/09 OTerminate Order/Notice Case Number (See Addendum for case summary) OOne-Time Lump Sum/Notice E mployer/With holder's Federal EIN Number THOMAS, THOMAS, & HAFER 305 N FRONT ST HARRISBURG PA 17101-1216 RE: SPEAKER, PETER J. Employee/Obligor's Name (Last, First, MI) 175-52-5520 Employee/Obligor's Social Security Number 7634101600 Employee/Obligor's Case Identifier (See Addendum for plaintiff names associated with cases on attachment) Custodial Parent's Name (Last, First, MI) See Addendum for dependent names and birth dates associated with cases on attachment ORDER INFORMATION: This is an Order/Notice to Withhold Income for Support based upon an order for support from CUMBERLAND County, Commonwealth of Pennsylvania. By law, you are required to deduct these amounts from the above-named employee's/obligor's income until further notice even if the Order/Notice is not issued by your State. $ 1,304.00 per month in current child support $ 0. oo per month in past-due child support Arrears 12 weeks or greater? Oyes ® no $ 0.00 per month in current medical support $ 0.00 per month in past-due medical support $ 4,500.00 per month in current spousal support $ o . oo per month in past-due spousal support $ 0.00 per month for genetic test costs $ o. oo per month in other (specify) $ one-time lump sum payment for a total of $ 5,804.00 per month to be forwarded to payee below. You do not have to varyyour pay cycle to be in compliance with the support order. If your pay cycle does not match the ordered support payment cycle, use the following to determine how much to withhold: $ 1339.38 per weekly pay period. $ 2, 902.00 per semimonthly pay period (twice a month) $ 2678.77 per biweekly pay period (every two weeks) $ 5, 804.00 per monthly pay period. REMITTANCE INFORMATION: You must begin withholding no later than the first pay period occurring ten (10) working days after the date of this Order/Notice. Send payment within seven (7) working days of the paydate/date of withholding. You are entitled to deduct a fee to defray the cost of withholding. Refer to the laws governing the work state of your employee for the allowable amount. The total withheld amount, and your fee, cannot exceed 55% of the employee's/ obligor's aggregate disposable weekly earnings. For the purpose of the limitation on withholding, the following information is needed (See *9 on page 2)• If required by Pennsylvania law (23 PA C.S. § 4374(b)) to remit by electronic payment method, please call Pennsylvania State Collections and Disbursement Unit (PA SCDU) Employer Customer Service at 1-877-676-9580 for instructions. PA FIPS CODE 42 000 00 Make Remittance Payable to: PA SCDU Send check to: Pennsylvania SCDU, P.O. Box 69112, Harrisburg, Pa 17106-9112 IN ADDITION, PAYMENTS MUST INCLUDE THE DEFENDANT'S NAME AND THE PACSES MEMBER ID (shown above as the Employee/Obligor's Case Identifier) OR SOCIAL SECURITY NUMBER IN ORDER TO BE PROCESSED. DO NOT SEND CASH BY MAIL. BY THE COURT: % ?,* '7*a. KevA A. Hess, Judge DRD: R.J. Shadday Form EN-028 Rev. 4 Service Type M OMB No.: 0970.0154 Worker I D $ IATT ADDITIONAL INFORMATION TO EMPLOYERS AND OTHER WITHHOLDERS E] Ifhecke#i you are required to prde aopy of this form to your em loyee. If your employeg orks in a state hat is 1 erent rom the state that lssu is o er, a copy must be provider?to your employee even if tie box is not checked. 1. Priority: Withholding under this Order/Notice has priority over any other legal process under State law against the same income. Federal tax levies in effect before receipt of this order have priority. If there are Federal tax levies in effect please contact the requesting agency listed below. 2. Combining Payments: You can combine withheld amounts from more than one employeelobligor's income in a single payment to each agency requesting withholding. You must, however, separately identify the portion of the single payment that is attributable to each employee/obligor. 3.* Reporting the Paydate/Date of Withholding: You must report the paydate/date of withholding when sending the payment. The paydate/date of withholding is the date on which amount was withheld from the employee's wages. You must comply with the law of the state of the employee's/obligor's principal place of employment with respect to the time periods within which you must implement the withholding order and forward the support payments. 4.* Employee/Obligor with Multiple Support Holdings: If there is more than one Order/Notice to Withhold Income for Support against this employeelobligor and you are unable to honor all support Order/Notices due to Federal or State withholding limits, you must follow the law of the state of employee's/obligor's principal place of employment. You must honor all Orders/Notices to the greatest extent possible. (See #9 below) 5. Termination Notification: You must promptly notify the Requesting Agency when the employeelobligor is no longer working for you. Please provide the information requested and return a copy of this Order/Notice to the Agency identified below. 2516436340 THE PERSON HAS NEVER WORKED FOR THIS EMPLOYER : 0 THE EMPLOYEE/OBLIGOR NO LONGER WORKS FOR: 0 EMPLOYEE'S/OBLIGOR'S NAME: SPEAKER, PETER J. EMPLOYEE'S CASE IDENTIFIER: 7634101600 DATE OF SEPARATION: LAST KNOWN HOME ADDRESS: LAST KNOWN PHONE NUMBER: FINAL PAYMENT AMOUNT. NEW EMPLOYER'S NAMEIADDRESS: 6. Lump Sum Payments: You may be required to report and withhold from lump sum payments such as bonuses, commissions, or severance pay. If you have any questions about lump sum payments, contact the person or authority below. 7. Liability: If you fail to withhold income as the Order/Notice directs, you are liable for both the accumulated amount you should have withheld from the employeetobligor's income and other penalties set by Pennsylvania State law. Pennsylvania State law governs unless the obligor is employed in another State, in which case the law of the State in which he or she is employed governs. 8. Anti-discrimination: You are subject to a fine determined under State law for discharging an employee%bligor from employment, refusing to employ, or taking disciplinary action against any employeetobligor because of a support withholding. Pennsylvania State law governs unless the obligor is employed in another State, in which case the law of the State in which he or she is employed governs. 9.* Withholding Limits: You may not withhold more than the lesser of. 1) the amounts allowed by the Federal Consumer Credit Protection Act (CCPA) (15 U.S.C. 1673 (b)); or 2) the amounts allowed by the State or Tribe of the employee's/obligor's principal place of employment. Disposable income is the net income left after making mandatory deductions such as: State, Federal, local taxes, Social Security taxes, statutory pension contributions and Medicare taxes. The Federal limit is 50% of the disposable income if the obligor is supporting another family and 60% of the disposable income if the obligor is not supporting another family.However, that 50% limit is increased to 55% and that 60% limit is increased to 65% if the arrears are greater than 12 weeks. If permitted by the State, you may deduct a fee for administrative costs. The support amount and the fee may not exceed the limit indicated in this section. Arrears greater than 12 weeks : If the Order Information does not indicate whether the arrears are greater than 12 weeks, then the employer should calculate the CCPA limit using the lower percentage. For Tribal orders, you may not withhold more than the amounts allowed under the law of the issuing Tribe. For Tribal employers who receive a State order, you may not withhold more than the lesser of the limit set by the law of the jurisdiction in which the employer is located or the maximum amount permitted under section 303(d) of the CCPA (15 U.S.C. 1673 (b)). Depending upon applicable State law, you may need to take into consideration the amounts paid for health care premiums in determining disposable income and applying appropriate withholding limits. 10. Additional info: *NOTE: If you or your agent are served with a copy of this order in the state that issued the order, you are to follow the law of the state that issued this order with respect to these items. 11. Send Termination Notice and other correspondence to: DOMESTIC RELATIONS SECTION If you or your employee/obligor have any questions, contact WAGE ATTACHMENT UNIT 13 N. HANOVER ST P.O. BOX 320 CARLISLE PA 17013 by telephone at (717) 240-6225 or by FAX at (717) 240-6248 or by internet www.childswport.state.pa.us Page 2 of 2 Form EN-028 Rev. 4 Service Type M OMB No.: 0970-0154 Worker I D $ IATT ADDENDUM Summary of Cases on Attachment Defendant/Obligor: SPEAKER, PETER J. PACSES Case Number 295110608 Plaintiff Name MICHELLE M. SPEAKER Docket Attachment Amount 06-5433 CIVIL$ 4,500.00 Child(ren)'s Name(s): DOB PACSES Case Number Plaintiff Name Docket Attachment Amount $ 0.00 Child(ren)'s Name(s): DOB PACSES Case Number Plaintiff Name Docket Attachment Amount $ 0.00 Child(ren)'s Name(s): DOB Service Type M Addendum OMB No.: 0970-0154 PACSES Case Number Plaintiff Name Docket Attachment Amount $ 0.00 Child(ren)'s Name(s): DOB PACKS Case Number Plaintiff Name Docket Attachment Amount $ 0.00 Child(ren)'s Name(s): DOB Form EN-028 Rev. 4 Worker I D $ IATT r? ? °ES t ' ..- ?"?' , a?,..- ..?, ? ?? ,:;?' :? ? _?z h?+.4? ...,may 4? .e '? r?" _ ^"t, r"" ORDER/NOTICE TO WITHHOLD INCOME FOR SUPPORT State Commonwealth of Penn ylvania Co./City/Dist. Of CUMBERLAND Date of Order/Notice 10/15/09 Case Number (See Addendum for case summary) Employer/Withholder's Federal EIN Number THOMAS, THOMAS, & HAFER 305 N FRONT ST HARRISBURG PA 17101-1216 705107911 1081 S 2005 RE: SPEAKER, PETER J. 06-5433 CIVIL 0Original Order/Notice OAmended Order/Notice OTerminate Order/Notice QOne-Time Lump Sum/Notice Employee/Obligor's Name (Last, First, MI) 175-52-5520 Employee/Obligor's Social Security Number 7634101600 Employee/Obligor's Case Identifier (See Addendum for plaintiff names associated with cases on attachment) Custodial Parent's Name (Last, First, MI) See Addendum for dependent names and birth dates associated with cases on attachment. ORDER INFORMATION: This is an Order/Notice to Withhold Income for Support based upon an order for support from CUMBERLAND County, Commonwealth of Pennsylvania. By law, you are required to deduct these amounts from the above-named employee's/obligor's income until further notice even if the Order/Notice is not issued by your State. $ 1,902.00 per month in current child support $ o. oo per month in past-due child support Arrears 12 weeks or greater? Dyes ® no $ o . oo per month in current medical support $ o. oo per month in past-due medical support $ 4,500 00 per month in current spousal support $ o . oo per month in past-due spousal support $ 0.00 per month for genetic test costs $ o . oo per month in other (specify) $ one-time lump sum payment for a total of $ 6,402.00 per month to be forwarded to payee below. You do not have to vary your pay cycle to be in compliance with the support order. If your pay cycle does not match the ordered support payment cycle, use the following to determine how much to withhold: $ 14_77. 38 , per weekly pay period. $ 3, 201.00 per semimonthly pay period 2954.77 (twice a month) $ per biweekly pay period (every two weeks) $ 6, 402.00 per monthly pay period. REMITTANCE INFORMATION: You must begin withholding no later than the first pay period occurring ten (10) working days after the date of this Order/Notice. Send payment within seven (7) working days of the paydate/date of withholding. You are entitled to deduct a fee to defray the cost of withholding. Refer to the laws governing the work state of your employee for the allowable amount. The total withheld amount, and your fee, cannot exceed 55% of the employee's/ obligor's aggregate disposable weekly earnings. For the purpose of the limitation on withholding, the following information is needed (See #9 on page 2). Pennsylvania law (23 PA C.S. § 4374(b)) requires remittance by an electronic payment method if an employer is ordered to withhold income from more than one employee and employs 15 or more persons, or if an employer has a history of two or more returned checks due to nonsufficient funds. Please call the Pennsylvania State Collections and Disbursement Unit (PA SCDU) Employer Customer Service at 1-877-676-9580 for instructions. PA FIPS CODE 42 000 00 Make Remittance Payable to: PA SCDU Send check to: Pennsylvania SCDU, P.O. Box 69112, Harrisburg, Pa 17106-9112 IN ADDITION, PAYMENTS MUST INCLUDE THE DEFENDANT'S NAME AND THE PACSES MEMBER ID (shown above as the Employee/Obligor's Case Identifier) OR SOCIAL SECURITY NUMBER IN ORDER TO BE PROCESSED. DO NOT SEND CASH BY MAIL. BY THE COURT: 019 K n DRO: R.J. Shadday A. Hess, Judge Form EN-028 Rev.5 Service Type M OMB No.: 0970-0154 Worker ID $IATT ADDITIONAL INFORMATION TO EMPLOYERS AND OTHER WITHHOLDERS If hecked you are required to provide a copy of this form to your m loyee. If yo r employee works in a state tha is dierent from the state that issued this order, a copy must be provi?edpto your employee even if the box is not checked 1. Priority: Withholding under this Order/Notice has priority over any other legal process under State law against the same income. Federal tax levies in effect before receipt of this order have priority. If there are Federal tax levies in effect please contact the requesting agency listed below. 2. Combining Payments: You can combine withheld amounts from more than one employee/obligor's income in a single payment to each agency requesting withholding. You must, however, separately identify the portion of the single payment that is attributable to each employee/obligor. 3.* Reporting the Paydate/Date of Withholding: You must report the paydate/date of withholding when sending the payment. The paydate/date of withholding is the date on which amount was withheld from the employee's wages. You must comply with the law of the state of the employee's/obligor's principal place of employment with respect to the time periods within which you must implement the withholding order and forward the support payments. 4.* Employee/Obligor with Multiple Support Holdings: If there is more than one Order/Notice to Withhold Income for Support against this employee/obligor and you are unable to honor all support Order/Notices due to Federal or State withholding limits, you must follow the law of the state of employee's/obligor's principal place of employment. You must honor all Orders/Notices to the greatest extent possible. (See #9 below) 5. Termination Notification: You must promptly notify the Requesting Agency when the employee/obligor is no longer working for you. Please provide the information requested and return a copy of this Order/Notice to the Agency identified below. 2516436340 THE PERSON HAS NEVER WORKED FOR THIS EMPLOYER : 113 THE EMPLOYEE/OBLIGOR NO LONGER WORKS FOR: O EMPLOYEE'S/OBLIGOR'S NAME: SPEAKER, PETER J. EMPLOYEE'S CASE IDENTIFIER: 7634101600 DATE OF SEPARATION:- LAST KNOWN HOME ADDRESS: LAST KNOWN PHONE NUMBER: FINAL PAYMENT AMOUN NEW EMPLOYER'S NAME/ADDRESS: 6. Lump Sum Payments: You may be required to report and withhold from lump sum payments such as bonuses, commissions, or severance pay. If you have any questions about lump sum payments, contact the person or authority below. 7. Liability: If you fail to withhold income as the Order/Notice directs, you are liable for both the accumulated amount you should have withheld from the employee/obligor's income and other penalties set by Pennsylvania State law. Pennsylvania State law governs unless the obligor is employed in another State, in which case the law of the State in which he or she is employed governs. 8. Anti-discrimination: You are subject to a fine determined under State law for discharging an employee/obligor from employment, refusing to employ, or taking disciplinary action against any employee/obligor because of a support withholding. Pennsylvania State law governs unless the obligor is employed in another State, in which case the law of the State in which he or she is employed governs. 9.* Withholding Limits: You may not withhold more than the lesser of: 1) the amounts allowed by the Federal Consumer Credit Protection Act (CCPA) (15 U.S.C. 1673 (b)); or 2) the amounts allowed by the State or Tribe of the employee's/obligor's principal place of employment. Disposable income is the net income left after making mandatory deductions such as: State, Federal, local taxes, Social Security taxes, statutory pension contributions and Medicare taxes. The Federal limit is 50% of the disposable income if the obligor is supporting another family and 60% of the disposable income if the obligor is not supporting another family.However, that 50% limit is increased to 55% and that 60% limit is increased to 65% if the arrears are greater than 12 weeks. If permitted by the State, you may deduct a fee for administrative costs. The support amount and the fee may not exceed the limit indicated in this section. Arrears greater than 12 weeks : If the Order Information does not indicate whether the arrears are greater than 12 weeks, then the employer should calculate the CCPA limit using the lower percentage. For Tribal orders, you may not withhold more than the amounts allowed under the law of the issuing Tribe. For Tribal employers who receive a State order, you may not withhold more than the lesser of the limit set by the law of the jurisdiction in which the employer is located or the maximum amount permitted under section 303(d) of the CCPA (15 U.S.C. 1673 (b)). Depending upon applicable State law, you may need to take into consideration the amounts paid for health care premiums in determining disposable income and applying appropriate withholding limits. 10. Additional info: * NOTE: If you or your agent are served with a copy of this order in the state that issued the order, you are to follow the law of the state that issued this order with respect to these items. 11. Send Termination Notice and other correspondence to: DOMESTIC RELATIONS SECTION 13 N. HANOVER ST P.O. BOX 320 CARLISLE PA 17013 If you or your employee/obligor have any questions, contact WAGE ATTACHMENT UNIT by telephone at (717) 240-6225_ or by FAX at (717) 240-6248 or by internet www.childsupport.state.pa.us Page 2 of 2 Service Type M OMB No.: 0970-0154 Form EN-028 Rev.5 Worker ID $IATT ADDENDUM Summary of Cases on Attachment Defendant/Obligor: SPEAKER, PETER J. PACSES Case Number 295110608 PACSES Case Number 705107911 Plaintiff Name Plaintiff Name MICHELLE M. SPEAKER MICHELLE M. SPEAKER Docket Attachment Amount Docket Attachment Amount 06-5433 CIVIL$ 4,500.00 01081 S 2005 $ 1,902.00 Child(ren)'s Name(s): DOB Child(ren)'s Name(s): DOB SAMUEL J. SPEAKER 01/06/92 VIC'T'ORIA A. 'SPEAKER 09/01/98 PACSES Case Number PACSES Case Number Plaintiff Name Plaintiff Name Docket Attachment Amount Docket Attachment Amount $ 0.00 $ 0.00 Child(ren)'s Name(s): DOB Child(ren)'s Name(s): DOB PACSES Case Number PACSES Case Number Plaintiff Name Plaintiff Name Docket Attachment Amount Docket Attachment Amount $ 0.00 $ 0.00 Child(ren)'s Name(s): DOB Child(ren)'s Name(s): DOB Addendum Form EN-028 Rev.5 Service Type M OMB No.: 0970-0154 Worker ID $IATT «a? 2M O:T 19 Mi= i 1 ; 2 MICHELLE M. SPEAKER. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA Plaintiff V. PETER J. SPEAKER, NO. 06-5433 CIVIL ACTION - LAW IN DIVORCE Defendant Defendant's Motion for Specific Performance of the Marital Settlement Agreement Defendant, through his attorney, James G. Nealon, III, Esquire, files this Motion for Specific Performance of the Marital Settlement Agreement. 1. The parties entered into a Marital Settlement Agreement ("Agreement") on November 4, 2008, which has been incorporated into the Decree of Divorce of December 4, 2008. 2. As part of the Agreement, Plaintiff was permitted to withdraw certain funds from Defendant's retirement plan account, pursuant to a Qualified Domestic Relations Order ("QDRO"), in 2008, and was also given the right to a second withdrawal pursuant to a QDRO in accordance with a formula described in the Agreement. 3. Plaintiff requested the two separate withdrawals rather than one simple distribution in order to avoid certain tax consequences, to which Defendant agreed, with the understanding that the second withdrawal would be accomplished in early 2009, so that Defendant would thereafter have unfettered control and management of his retirement fund. 4. Counsel for Defendant has prepared a proposed QDRO and forwarded it to Counsel for Plaintiff. A true and correct copy of the proposed QDRO is attached hereto and incorporated herein by reference as "Exhibit A." 5. Despite several requests that Plaintiff proceed with the final payment and QDRO, Plaintiff has failed to do so. 6. Plaintiff's failure to proceed has rendered Defendant unable to manage the retirement account for over nine (9) months and continues to prevent Defendant from managing his retirement account. WHEREFORE, the Defendant respectfully moves the Court to order specific performance of the marital settlement agreement. Respectfully submitted, NEALON LAW By: Dated: %% 1 .4 f C9 James G. Nealon, III, Esquire Atty. I . D. #46457 2411 North Front Street Harrisburg, PA 17110 (717)232-9900 C: a L ?f ?? t" ?? IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA MICHELLE M. SPEAKER, PLAINTIFF VS. PETER J. SPEAKER, DEFENDANT : CIVIL ACTION- LAW : NO. 06-5433 CIVIL DIVORCE QUALIFIED DOMESTIC RELATIONS ORDER WHEREAS, the parties entered into a Marital Settlement Agreement on the 4th day of November, 2008; AND WHEREAS, a final decree in divorce was entered between the parties on the 11th day of December, 2008; AND WHEREAS, the Marital Settlement Agreement provides for the creation, assignment and recognition of an interest of Michelle M. Speaker (herein after the "Alternate Payee"), to a portion determined below of the benefits of Peter J. Speaker (hereinafter the "Participant"), pursuant to the Thomas, Thomas & Hafer, LLP Retirement Plan, in which Peter J. Speaker is a participant. AND NOW, therefore, it is hereby ordered that the following assignment of benefits be made: 1. The name and last known mailing address of Participant: Peter J. Speaker 121 November Drive Apartment 3 Camp Hill, PA 17011 Social Security No.: 175-52-5520 Date of Birth: 8/24/1957 2. The name and last known mailing address of the Alternate Payee: Michelle M. Speaker 53 Gale Road Camp Hill, PA 17011 Social Security No.: 217-80-6975 Date of Birth: 3/4/1961 3. The Plan to which this order applies: Thomas, Thomas & Hafer, LLP Retirement Plan ("the plan") 4. The award of benefits under the Plan: a. The Plan Administrator shall determine the total value of Participant's account under the Defined Contribution Plan as of January 25, 2009, ("valuation date") including both employee contributions withheld as of such valuation date, employer contributions related to such employee contributions or otherwise allocable to his account as of such valuation date, and earnings and/or losses allocated as of such valuation date. b. The Alternate Payee is awarded $63,445.91 of the Participant's account balance of the valuation date of January 25, 2009. The Alternate Payee's account shall increase or decrease in value to reflect investment gains (and/or losses) in the same manner as the accounts of participants in the plan from the valuation date to the present. The Alternate Payee shall not be entitled to any portion of contributions to the account after the valuation date of January 25, 2009. C. Alternate Payee shall have the rights of a beneficiary with respect to the account created on her behalf under paragraph (a) above, including, if applicable, the right to provide periodic investment directions commencing as of the next regularly available investment election opportunity following implementation of this Order, as permitted under the plan. d. The account of Alternate Payee in the plan shall be distributed to Alternate Payee in a cash lump sum as soon as administratively feasible after acceptance by the Plan Administrator of this Order. The amount to be paid to Alternate Payee shall be made from a pro-rata distribution of Participant's funds in the Plan. e. In the event of Alternate Payee's death prior to payment to her in full of her account in the plan, her account shall be paid in a single lump sum cash payment to her beneficiary, designated by the Alternate Payee pursuant to the plan rules, or, if there is no valid beneficiary designation then to the Alternate Payee's estate. 5. As soon as administratively feasible after acceptance of this Order, the Plan Administrator shall provide Participant and Alternate Payee with an accounting demonstrating compliance with the provisions set forth herein. The Alternate Payee shall have the duty to notify the Plan Administrator in writing of any changes in his/her mailing address. 6. It is intended that this Order qualify as a Qualified Domestic Relations Order under Internal Revenue Code Section 414(p) and ERISA Section 206(d)(3), and the provisions hereof shall be interpreted and administered in accordance with such statutes and the regulations thereunder. 7. The Court retains jurisdiction to effectuate this Qualified Domestic Relations Order and to resolve any disputes regarding its interpretation or application between the parties hereto or the Plan to which it is directed. Michelle M. Speaker Peter J. Speaker John J. Connelly, Jr, Esquire James G. Nealon, III, Esquire Counsel for Plaintiff Counsel for Defendant Date Date Dated at Carlisle, Pennsylvania, this day of )2009. J. CERTIFICATE OF SERVICE a , AND NOW, this day of November, 2009, 1 hereby certify that I have served the foregoing document on the following by U.S. Mail: John J. Connelly, Jr. PO Box 650 Hershey, PA 17033 G. NEALON, III, ESQUIRE i y -r 6,tk A1 V } i J Y t E t Si +. 4.. 1.;.,?-.ir•?. 3 NOV 0 6 2009 G MICHELLE M. SPEAKER. Plaintiff V. PETER J. SPEAKER, Defendant IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA NO. 06-5433 CIVIL ACTION - LAW IN DIVORCE RULE TO SHOW CAUSE 4* 1 AND NOW, this ?O day of , 2009 upon consideration of the Motion of Defendant, Peter J. Speaker, for Specific Performance of the Marital Settlement Agreement, it is hereby ordered that Rule is issued upon the Plaintiff, Michelle M. Speaker, to show cause, if any, that sbe may have as to why the requested relief should not be granted. Rule returnable d() day after service. J. ?.J ! E?' '[}fey r r 1 4 tiJ' 14 V C IL MICHELLE M. SPEAKER, Plaintiff V. PETER J. SPEAKER, Defendant To: Peter J. Speaker IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA NO. 06-5433 CIVIL ACTION - LAW IN DIVORCE NOTICE TO PLEAD You are hereby notified to file a written response to the enclosed New Matter within twenty (20) days from service hereof or a judgment may be entered against you. J?oelly, Jr., Esq n vs f Plaintiff John J. Connelly, Jr., Esquire Attorney I.D. No. 15615 James Smith Dietterick & Connelly, LLP P.O. Box 650 Hershey, PA 17033 Attorneys for Plaintiff MICHELLE M. SPEAKER, Plaintiff V. PETER J. SPEAKER, Defendant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA NO. 06-5433 CIVIL ACTION - LAW IN DIVORCE PLAINTIFF'S ANSWER TO DEFENDANT'S MOTION FOR SPECIFIC PERFORMANCE OF THE MARITAL SETTLEMENT AGREEMENT AND PLAINTIFF'S NEW MATTER AND COUNTERCLAIM 1. Admitted. 2. Admitted with clarification. It is admitted that according to the parties' Marital Settlement Agreement, two (2) separate Qualified Domestic Relations Orders are to be prepared regarding rollovers of funds from Defendant's Retirement Plan Account. By way of clarification, paragraph 4 of the Marital Settlement Agreement reflects the formula to determine the amount of monies Plaintiff is to receive in each Qualified Domestic Relations Order. Specifically, paragraph 4 of the parties' Agreement requires that the initial rollover to Wife from Husband's Retirement Plan Account shall be in an amount sufficient to satisfy the balance of the parties' M&T line of credit plus the tax consequences to Wife as a result of said rollover. A copy of the parties' Marital Settlement Agreement dated November 4, 2008 and the parties' Divorce Decree dated December 11, 2008 are attached hereto collectively as Exhibit "A". 3. Admitted in part and denied in part. It is admitted to the extent that the parties agreed to two separate rollovers from Husband's Retirement Plan; however, it is denied that said agreement was based on an understanding that the second rollover would be accomplished in early 2009 so that Husband would thereafter have unfettered control and management of his fund. By way of further response, the Marital Settlement Agreement does not reflect any timeframe in which the second withdraw shall occur. 4. Admitted in part and denied in part. It is admitted that Husband's counsel prepared a proposed Qualified Domestic Relations Order concerning the second rollover to be effectuated from Husband's Retirement Plan to Wife. It is denied to the extent that said Qualified Domestic Relations Order comports with the formula set forth in the parties' Marital Settlement Agreement. 5. Denied. It is denied that Wife has failed in proceeding with the final rollover and second Qualified Domestic Relations Order, but instead is unwilling to enter into the Qualified Domestic Relations Order attached as Exhibit "A" to Husband's Motion for Specific Performance of the Marital Settlement Agreement based on Wife's position that the amount reflected in the Order has been incorrectly calculated. 6. Denied. It is specifically denied that Defendant has been unable to manage his retirement account and it is further denied that Wife in any way has prevented Husband from managing his retirement account. NEW MATTER AND COUNTERCLAIM 7. Paragraphs 1 through 6 are incorporated herein as if fully set forth below. 8. Accordingly to paragraph 4 of the parties' Marital Settlement Agreement dated November 4, 2008 and incorporated into the parties' Divorce Decree dated December 11, 2008, 2 an initial QDRO was to be prepared reflecting a rollover of approximately $105,000.00 from Husband's Thomas, Thomas & Hafer Retirement Plan Account to Wife. (See Exhibit "A"). 9. Specifically, paragraph 4 of the parties' Marital Settlement Agreement states: The parties have agreed that they will remove from the pension plan a sum equal to $75,000.00 to pay off the M&T line of credit plus the tax consequence on Wife's tax return when taking that amount as income consistent with the terms of a QDRO. The parties have agreed that they will rollover approximately $105,000.00 for that purpose which will take into account an approximate amount of the tax liability. (See Exhibit "A") 10. On December 11, 2008, a Qualified Domestic Relations Order was entered by the Court requiring a rollover of $105,000.00 to Wife from Husband's Thomas, Thomas & Hafer, LLP Retirement Plan. A copy of said QDRO is attached hereto as Exhibit "B". 11. As reflected in Husband's counsel's correspondence dated December 4, 2008, it was anticipated that the $105,000.00 rollover would be sufficient to pay off the second mortgage and estimated tax liability of an approximate amount of $98,063.00, leaving a balance to Wife of $6,937.00. A copy of counsel's correspondence dated December 4, 2008, is attached hereto as Exhibit "C". 12. At the time of the rollover of $105,000.00, Wife was issued a 1099 which reflects that the actual amount transferred to Wife was $105,069.11 with a tax liability of $21,013.82. As a result, Wife received the amount of $84,055.29, after the Plan withheld taxes from the rollover ($105,069.11 - $21,013.82) which represented 20% of the $105,069.11. A copy of Wife's 2008 1099 form is attached hereto as Exhibit "D". 13. Consistent with the terms of the parties' Marital Settlement Agreement, Wife satisfied the M&T line of credit in the amount of $75,198.79 plus and additional $8.10 charge for 3 a total payment of $75,206.89. A copy of the M&T statement for the period ending January 4, 2009, confirming Wife's payment in the amount of $75,206.89 is attached hereto as Exhibit "E". 14. After Wife's payment of the $75,206.89 to satisfy the M&T Bank line of credit, the remaining balance retained by Wife was $8,848.40 ($84,055.29 - $75,206.89). 15. According to Wife's 2008 federal, state and local tax returns, Wife owes taxes in the combined amount of $12,330.69, which is made up of a tax liability of $8,620.00 in federal taxes, $3,588.00 in state taxes and $122.69 in local taxes. A copy of Plaintiff's 2008 federal, state and local tax returns are attached hereto as Exhibit 'T". 16. Therefore, upon Wife filing of her 2008 federal, state and local tax returns, it was determined that the $105,000.00 rollover was insufficient to satisfy the tax liability as previously estimated. Specifically, after the rollover of $105,000.00 and the payment to satisfy the M&T line of credit, Wife was left with $8,848.40 which results in a shortfall to Wife to pay her tax liabilities. 17. As a result, Wife believes, and therefore avers, the amount set forth in the second Qualified Domestic Relations Order did not cover Wife's actual tax liability. In fact, the proposed second Qualified Domestic Relations Order is calculated with an estimated credit to Wife of $6,937.00 from the first Qualified Domestic Relations Order, which is not accurate given the additional tax owed. 18. Therefore, in order for the second Qualified Domestic Relations Order to be prepared, the calculation must reflect the additional taxes incurred by Wife in 2008 which were not covered by the $105,000.00 rollover from the first QDRO as well as an amount consistent with the terms of the parties' Agreement. 4 19. As part of the parties' Marital Settlement Agreement, Wife is responsible to make timely payments on all credit card debt and if she does not, Husband is entitled to a credit against either his child support or alimony payments. 20. Specifically, paragraph 2 indicates the following: In the event Husband makes direct payments of any of the debts referenced in paragraph 1 hereof because of Wife's failure to timely pay them within the thirty (30) day period, Husband shall be entitled, when making the direct payment, to credit against either his child support or alimony payments on the monthly basis until the debts are satisfied or his name is removed. 21. Since the parties' separation, Wife has continued to timely pay the minimum amount due on the Belco Visa credit card; however, she was late on one month's minimum payment based on an oversight by her. 22. Wife discovered that a payment was not made on the Visa credit card when Husband e-mailed her, at which point Wife immediately submitted the required minimum payment. 23. Wife believes and therefore avers that this is the first instance that a payment was late and has relied on this credit card knowing she would need to use the available credit for basic living expenses, including but not limited to groceries and items the parties' children needed. This is a credit card Wife opened before marriage and has held for thirty (30) years. 24. Wife thereafter discovered that Husband canceled the Visa credit card, which is not authorized by the terms of the parties' Marital Settlement Agreement. Husband's remedy was to make direct payment of the credit card debt and to thereafter receive a credit against his child support or alimony payment, not unilaterally cancel the credit card upon which Wife relies 5 to meet her basic monthly living expenses. Instead, Husband inappropriately engaged in self- help and thus, violated the terms of the parties' Settlement Agreement. 25. Wife believes and therefore avers that Husband should be held accountable for violating the parties' Settlement Agreement and should immediately reinstate, at his expense, the Visa credit card for the benefit of Wife. WHEREFORE, Plaintiff/Wife respectfully requests that this Court enter an Order directing that a second Qualified Domestic Relations Order be prepared consistent with the formula set forth in paragraph 4 of the parties' Marital Settlement Agreement taking into account the actual 2008 tax liability incurred by Wife. Additionally, Plaintiff/Wife respectfully requests that this Court enter an Order finding Husband in breach of the parties' Marital Settlement Agreement for unilaterally canceling the Visa credit card debt contrary to the terms of the parties' Agreement and directing Husband to immediately reinstate the Visa credit card debt, at his expense, and pay counsel fees incurred because of said breach. Respectfully submitted, JAMES, SMITH, DIETTERICK & CONNELLY, LLP Dated: [00-09 By: inn y, Jr. I.D. 15615 P.b: $ox--650 Hershey, PA 17033-0650 (717) 533-3280 Attorneys for Plaintiff 6 VERIFICATION I, Michelle M. Speaker, verify that the statements made in this Pleading are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. Section 4904 relating to unsworn falsification to authorities. Date: ?I- u- MicheAeM. Speaker EXHIBIT "A" MICHELLE M. SPEAKER V. PETER J. SPEAKER IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA By the Court, DIVORCE DECREE AND NOW, December 11 MICHELLE M. SPEAKER PETER J. SPEAKER bonds of matrimony. NO. 06-5433 2008 , it is ordered and decreed that plaintiff, and defendant, are divorced from the Any existing spousal support order shall hereafter be deemed an order for alimony pendente lite if any economic claims remain pending. The court retains jurisdiction of any claims raised by the parties to this action for which a final order has not yet been entered. Those claims are as follows: (if no claims remain indicate "None.") None The parties' Marital Settlement Agreement dated November 4, 2008 is hereby incorporated, u no merged, into is Decree in Divorce. t, fit Edgar B. Bayley Attest: J. Prothonotary CERTIFIED COPY ISSUED DECEMBER 16, 2008 MICHELLE M. SPEAKER, IN THE COURT OF COMMON PLEAS OF Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA vs. NO. 06 - 5433 CIVIL PETER J. SPEAKER Defendant IN DIVORCE THE MASTER: Today is Tuesday, November 4, 2008. This is the date set for a hearing to continue testimony in the above-captioned proceedings. Today we were going to take the testimony of the Defendant, having completed the case of the Plaintiff with her testimony previously. Present in the hearing room are the Plaintiff, Michelle M. Speaker, and her counsel John J. Connelly, Jr., and his associate Kristine Brann. Also present is the Defendant, Peter J. Speaker, and his counsel James G. Nealon. This action was commenced by the filing of a complaint in divorce on September 15, 2006, raising grounds for divorce of irretrievable breakdown of the marriage. With respect to the grounds for divorce (although an affidavit under Section 3301(d) was previously filed with a response by counter-affidavit) the parties have agreed to conclude the divorce under Section 3301(c) of the Domestic Relations Code. The Plaintiff filed an affidavit of consent and waiver of notice of intention to request entry 1 of divorce decree with the Prothonotary on October 24, 2008. Mr. Nealon has indicated that he will file, within a week, his client's affidavit of consent and waiver. The divorce, therefore, can conclude under Section 3301(c) of the Domestic Relations Code. The complaint also raised economic claims of equitable distribution, alimony, alimony pendente lite and counsel fees and expenses. After considerable negotiations today and previously, the Master has been advised that the parties have reached an agreement with respect to the outstanding economic issues. The agreement is going to be placed on the record in the presence of the parties. The agreement as stated on the record will be considered the substantive agreement of the parties, not subject to any changes or modifications except for correction of typographical errors which may be made during the transcription. The agreement is going to be transcribed and sent to counsel and the parties for review and to make correction of typographical errors, if any. The parties will be then asked to affix their signatures affirming the terms of settlement as stated on the record. However, it is understood that when the parties leave the hearing room today, they are bound by the terms of the agreement even though there is no subsequent signing of the agreement affirming the settlement. 2 Upon receipt by the Master of a completed agreement, the Master will prepare an order vacating his appointment and counsel can then file a praecipe transmitting the record to the Court. The parties were married on April 9, 1988, and separated December 21, 2005. They are the natural parents of four children, three of whom reside with wife. The oldest child is in college and residing with the husband. Mr. Connelly. MR. CONNELLY: We have negotiated over a considerable period of time to try to come up with an agreement, both at the last proceeding and today. I think we convened and began discussing this matter at 10:00 this morning. It is now 2:05 when we are placing on the record the agreement. I think the parties have thoroughly reviewed this with their attorneys and, therefore, the agreement that is placed on the record has been contemplated by them, not only today, but at prior proceedings. The parties have agreed to the following distribution: 1. Wife will receive in the form of the equity in the marital residence the contents and the Chevy Suburban that she drives, the sum of $252,767.00. This is a figure that is set, identified, and will not change based on other adjustments made from the pension plan. Counsel for wife shall prepare a deed to the residence, 3 which shall be executed by husband upon presentation to husband's counsel, all of which will occur within thirty (30) days of the date of this agreement. The parties agree that the deed will be held in escrow by counsel for wife pending wife's requirement to remove husband's name from the mortgage on or before December 31, 2010. At the same time, wife will be responsible for removing husband's name from any and all credit card debts, including the CitiBank MasterCard, Belco Visa, JC Penney MasterCard and Bloomingdales, as well as the Wells Fargo first mortgage. The second mortgage to M&T Bank will be addressed in this stipulation. In the event, if wife fails to make timely payments on the mortgage, home equity loan, or credit cards referenced herein, timely meaning thirty (30) days from the due date, husband shall be entitled to make the payments directly and this provision will be more particularly set forth in the paragraph regarding alimony. Wife will be receiving tit marital real estate held in esc for the payment of all expenses the mortgage, taxes, insurance, other charges related and will harmless on said obligation: le to the property, the row and will be responsible relating thereto, including municipal services, and indemnify and hold husband 2. Mr. Speaker will begin paying alimony in the sum of $4,500.00 per month upon the entry of a decree in divorce. This alimony order will be modifiable based on the terms and provisions as contained in the Divorce Code of the Commonwealth of Pennsylvania. In any event, the alimony will be reviewed on or after January 1, 2017. The alimony would terminate upon the death of either party or w fife's remarriage or cohabitation. In the event husband makes direct payments on any of the debts referenced in Paragraph 1 hereof because of wife's failure to timely pay them within the thirty (30) day period, husband shall be entitled, when making the direct payment, to credit against either his child support or alimony payments on a monthly basis until the debts are satisfied or his name is removed. The alimony payment shall be includable as income to wife and deductible to husband per the IRS Code. An alimony order will be prepared and entered at the time of the entry of the divorce decree providing for the alimony payments referenced herein, including the terms and conditions of any modification. 4 3. There is currently a child support order in place indexed to No. 1081 Support 2005, PACES No. 70510-7911. There is a credit existing on the said order in the amount of $9,859.90 as of October 29, 2008. At the current time the credit shall continue to be carried on the order and no reduction in either the alimony or support order will take place. In the event of an increase in Mr. Speaker's payments, either in child support or alimony, the Domestic Relations Office shall address the issue of the application of the credit in whatever methodology they determine on a monthly basis. In any event, if no increases occur, five years from today's date, the child support credit is subject to review by Domestic Relations in order to address how the credit shall be reduced over the life of the obligation. The parties currently have a pending support appeal scheduled for December 5, 2008, before Domestic Relations; this appeal will be discontinued and no further act ion will be taken upon that requested appeal. 4. As of today's date the parties have introduced an exhibit marked Joint Exhibit No. 1 which is a summary of the marital portion of the Thomas, Thomas, Hafer retirement plan account of Peter J. Speaker. As of the close of business on November 3, 2008, the marital value in that account was $340,260.29. The parties have agreed that they will remove from the pension plan a sum equal to $75,000.00 to pay off the M&T line of credit plus the tax consequence on wife's tax return when taking that amount as income consistent with the terms of a QDRO. The parties have agreed that they will roll over approximately $105,000.00 for that purpose which will take into account an approximate amount of the tax liability. Within ten (10) days of today's date, counsel for wife will have prepared a ProForma tax _return for wife estimating her total income for the year, including the roll over necessary to pay off the home equity line with M&T as well as the tax liability on her tax return. The marital portion of the retirement account at the time of the roll over will make up the remainder of the parties' assets. The parties have agreed to distribute their assets 60% to wife and 40% to husband. Therefore, after taking into account wife's distribution of $252,767.00, a remaining roll over from the pension plan will be due to wife. That amount will be determined by taking the balance due to wife based on 600 of the total assets. An example of how the distribution will occur, assuming the value of the account was the same as it is on today's date, wife's entitlement to a roll over would constitute approximately 35.460 of the balance in the account or $85,199.00. Since the account changes daily, wife's share will have to be determined after the roll over takes place to satisfy M&T plus the tax 5 consequence. Counsel for husband shall be entitled to review the tax return of wife and the parties shall agree on the amount of money necessary to satisfy the tax obligation. In the event the parties cannot agree on the amount of tax consequence to wife in receiving the amount necessary to pay off M&T Bank, the parties agree that they will refer it back to the Divorce Master for a final calculation. The parties have agreed that husband will move $105,000.00 into cash or a cash equivalent account which generates interest, anticipating that that should be enough to take care of the M&T obligation plus the tax consequences. By way of clarification, there is currently a fixed income fund as a component to husband's pension plan. He will add to the fixed income fund amounts necessary from other portions of the plan to equal $105,000.00 in that fund for the purpose of satisfying the roll over to pay the M&T Bank obligation. Wife reserves the right to request that husband create the money market account for the balance due to her after it is determined or maintain it in the current investments with the understanding that she will receive her share whether it increases or decreases. This option is at wife's election. As to the M&T Bank home equity, the roll over from the pension plan, wife will pay off the M&T home equity line upon receipt of the roll over from the pension plan within ten (10) days of receipt of the said roll over. 5. Husband agrees that he will name wife as beneficiary on $300,000.00 of death benefit by continuing her beneficiary designation on his two Northwestern Mutual life insurance policies with a death benefit of $266,000.00 and $34,000.00 from another policy he selects. Husband shall provide evidence of the beneficiary designation within thirty (30) days of today's date and on an annual basis thereafter upon demand. The life insurance provision requirements of husband referenced herein shall terminate upon husband's satisfaction of any financial obligations under this agreement, including child support and alimony. 6. The parties have divided to their mutual satisfaction personal property in their possession previously owned by them and any personal property in either parties' possession shall remain their sole and separate property. 7. To the extent necessary, husband agrees that he shall 6 execute documents to transfer title of the Chevrolet Suburban to wife individually. Each party shall be solely responsible for their insurance as it relates to sa dd vehicles. It is husband's belief that the Honda Odyssey van is titled in his name individually and will not require wife's signature. If it is required, she will cooperate in executing any documents necessary. 8. Upon the issuance of the divorce decree, wife will be eligible for COBRA coverage through husband's medical insurance through his employer. As required by COBRA, the employer will provide wife with all necessary information to establish her COBRA coverage. Husband will cooperate fully in any way necessary to effectuate the transfer of the health insurance coverage. 9. All other claims contained in the divorce complaint, except as provided herein, including but not limited to counsel fees have been addressed by this agreement. 10. The parties agree that in the event of a breach of the agreement, the Court, upon concluding a breach has occurred, will assess the breaching party reasonable counsel fees as determined by the Court. 11. Except as herein otherwise provided, each party may dispose of his or her property in any way and each party hereby waives and relinquishes any and all rights he or she may now have or hereafter acquire under the present or future laws of any jurisdiction to share in the property or the estate of the other as a result of the marital relationship including without limitation, statutory allowance, widow's allowance, right of intestacy, r fight to take against the will of the other, and right to act as administrator or executor in the other's estate. Each will at the request of the other execute, acknowledge, and deliver any and all instruments which may be necessary or advisable to carry into effect this mutual waiver and relinquishment of all such interest, rights, and claims. 12. The parties have marked as Joint Exhibit No. 2 a list of marital liabilities, to some degree previously referenced in the agreement. This document identifies which party assumed which responsibility; however, the provisions regarding adjustment to equalize debt or distribution equalization of debt do not apply. This exhibit merely illustrates which party assumed responsibility for which debt as identified by the column in which the party either assumed responsibility or made payment. The party assuming the responsibility for the obligation will indemnify and 7 hold the other harmless. MR. CONNELLY: Michelle, you've heard me dictate on the record the agreement we have reached, do you understand it? MS. SPEAKER: Yes, Ido. MR. CONNELLY: Have you had an ample opportunity over the last month to discuss this with me in detail? MS. SPEAKER: Yes, I have. MR. CONNELLY: And are you satisfied with the terms and conditions as we have dictated and placed them on the record? MS. SPEAKER: Yes, I believe so. MR. CONNELLY: No. You either are or you aren't. MS. SPEAKER: MR. NEALON: Connelly dictate the majori record, modified by myself; MR. SPEAKER: MR. NEALON: terms and conditions? MR. SPEAKER: MR. NEALON: Yes, I am. Mr. Speaker, you've heard Mr. =y of the agreement on the is that correct? Yes. Do you understand all of the Yes. Do you have any questions about 8 the terms and conditions? MR. SPEAKER: No. MR. NEALON: Are you satisfied with the terms and conditions of the agreement? MR. SPEAKER: Yes. MR. NEALON: Do you wish it to become the agreement to resolve the divorce? MR. SPEAKER: Yes. THE MASTER: Thank you very much, counsel and parties. I acknowledge that I have read the above stipulation and agreement, that I understand the terms of settlement as set forth herein, and that by signing below I ratify and affirm the agreement previously made and intend to bind myself to the settlement as a contract obligating myself to the terms of settlement and subjecting myself to the methods and procedures of enforcement which may be imposed by law and in particular Section 3105 of the Domestic Relations Code. WITNESS: DATE: J hn J. Connelly, (A, o ne o?Y,. Pl' in f James G. Nealon Attorney for Defendant Pet maker 9 Nov 13 2008 10:04RM HP LRSERJET FRX C) c c 3 A CD A CD CD CU cn w x CD CL iv CD CS m c O O Q CD cn CD d fll W c CD CL 2) (0 n C: P CD E- CD C CD fD Cn N CD p _R: 21 G) M ? z * m -n n rD C o n?i m CD = C) C d Q N M o CD cp a a c m D CD co w a < n C c1 M G) n N O co > C: E ? CD CD o m cn - m n ? v C CD W N (A < O n -11 03 w O m C O 6) C) -0. N F c C N co -t co Os tw G> j CD s' rn m CD C> -?i A .? A -r o °m Ch Ln m O -? 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N W m --1 w N co W m <9 O < .64 ly9 rn cn - O N H3 1? f?3 N 0') CO OI t CD - N U --+ w -C. cD CD 6)mw w 000 ° o n o a 3 a' c CD S 0 v c C CL a cn' 5' (D m EXHIBIT "B" IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA MICHELLE M. SPEAKER, PLAINTIFF VS. PETER J. SPEAKER, DEFENDANT : CIVIL ACTION- LAW : NO. 06-5433 CIVIL : DIVORCE QUALIFIED DOMESTIC RELATIONS ORDER WHEREAS, the parties entered into a Marital Settlement Agreement on the V day of November, 2008; AND WHEREAS, a final decree in divorce was entered between the parties on the day of ?)',z"ec 2008; AND WHEREAS, the Marital Settlement Agreement provides for the creation, assignment and recognition of an interest of Michelle M. Speaker (herein after the "Alternate Payee"), to a portion determined below of the benefits of Peter J. Speaker (hereinafter the "Participant"), pursuant to the Thomas, Thomas & Hafer, LLP Retirement Plan, in which Peter J. Speaker is a participant. AND NOW, therefore, it is hereby ordered that the following assignment of benefits be made: 1. The name and last known mailing address of Participant: Peter J. Speaker 121 November Drive Apartment 3 Camp Hill, PA 17011 Social Security No.: 175-52-5520 Date of Birth: 8/24/1957 2. The name and last known mailing address of the Alternate Payee: Michelle M. Speaker 53 Gale Road Camp Hill, PA 17011 Social Security No.: 217-80-6975 Date of Birth: 3/4/1961 3. The Plan to which this order applies: Thomas, Thomas & Hafer, LLP Retirement Plan ("the plan") 4. The award of benefits under the Plan: a. The sum of $105,000.00. b. Alternate Payee shall have the rights of a beneficiary with respect to the account created on her behalf under paragraph (a) above, including, if applicable, the right to provide periodic investment directions commencing as of the next regularly available investment election opportunity following implementation of this Order, as permitted under the plan. C. The account of Alternate Payee in the plan shall be distributed to Alternate Payee in a cash lump sum as soon as administratively feasible , after acceptance by the Plan Administrator of this Order. The amount to be paid to Alternate Payee shall be made from proceeds redeemed from the Fixed Income Option subaccount of Participant's funds in the Plan. d. In the event of Alternate Payee's death prior to payment to her in full of her account in the plan, her account shall be paid in a single lump sum cash payment to her beneficiary, designated by the Alternate Payee pursuant to the plan rules, or, if there is no valid beneficiary designation then to the Alternate Payee's estate. 5. As soon as administratively feasible after acceptance of this Order, the Plan Administrator shall provide Participant and Alternate Payee with an accounting demonstrating compliance with the provisions set forth herein. The Alternate Payee shall have the duty to notify the Plan Administrator in writing of any changes in his/her mailing address. 6. It is intended that this Order qualify as a Qualified Domestic Relations Order under Internal Revenue Code Section 414(p) and ERISA Section 206(d)(3), and the provisions hereof shall be interpreted and administered in accordance with such statutes and the regulations thereunder. 7. The Court retains jurisdiction to effectuate this Qualified Domestic Relations Order and to resolve any disputes regarding its interpretation or application between the parties hereto or the Plan to which it is directed. Mi elle M. Speaker J. on elly, Jr, Esquir? J'T 'hn Coy sel fozPlaintiff Date C Date r ?- Dated at Carlisle, Pennsylvania, this p-1G day of I eceec- , 2008. v? V ?r f.. and the 3 Cwrt "all James G. Nealon, III, Esquire Counsel for Defendant EXHIBIT "C" NEALON GOVER ',"PERRY MAILING ADDRESS: 2411 N. FRONT ST. 101 S. DUKE STREET HARRISBURG, PA 17110 YORK, PA 17403 PH: 717.232.9900 PH: 717.852.7888 FAx: 717.236.9119 FAx: 717.852.8087 JAMES G. NEALON, III, ESQUIRE JNEALON@NGPLAWFI RM.COM VIA HAND DELIVERY John J. Connelly, Jr., Esquire 134 Sipe Avenue Hummelstown, PA 17033 RE; Speaker v. Speaker- Docket No, 06-5433 Dear John: Enclosed please find the Marital Settlement Agreement and QDRO that has now been signed by Pete. In accordance with our recent telephone conversation, Pete has signed the Agreement based upon our understanding that if Michelle misses any payments, as outlined in Paragraph 1, that Pete will begin to make the payments, and continue to make the payments. You will recall that I was concerned that the Agreement arguably could be read that Pete would make the payment but then Michelle could resume doing so. If this is not your recollection, please advise. As to the QDRO, it is for $105,000, although the amount to pay off the second mortgage and tax liability is only $98,063.00. The balance will reduce the amount owed on the second QDRO as detailed in Paragraph 4. Again, if this is not your understanding, please advise. Please forward executed copies to me at your earliest convenience. Very truly your% NEALON OV & PER f JAMES G. NEALON, III JGN/ Enclosures Cc: Peter J. Speaker, Esquire EXHIBIT "D" ,!2009 14:14 /178970822 PAYER'S FFdcfai ldentifireflon number 9aurca - Plnducr I42-D12729} 03010-OtiDO AvER'S name st rct eddy sc, ", state, and ZIP code PRINCIPAL LIFE INSURANCE CD 711 HIGH STREET DES MOINES IA 50392-2440 Account number (ur. irtctr•,ectlorrt) RECIPIENTS klentlFKailon numbrt 802420 217-80-6975 RF,CIPIEN T'S name., address, and ZIP code MICHELLE M SPEAK JGR MECHANICSBURG PAGE 02!05 1 ;rncrsldbutlon g1)SO' 200$ FORM 1099.F? S OrnO No. 1545-0119 2a Tdxabk amount ? CORRECTED Dlstributtpns From Pensions, Annuities Retirement $ T 050139. it (ff checked; or Proflt•Shartng 2b Plans, IRAs, Insurance Taxable amount not determir>F(ji Total X Conlraels, ctc- distribution Copy Ci e!t- 1 Is being rt Internal ie Service Y'S ER r 'aw, SIMPLE - -- - I yearnt designated Roth 53 GALE RC ? I 1casr n,"but)pna CAMP HILL PA 17011-2624 2 % 9a Your perrnntags of total clctribution 9b Total employoo Contrtbutians 1 a State tax withhold 11 StaWPayor's state numh r 1Z State distribution pA 18550806 $105069-11 QUESTIONS? CALL 1--800-547-,7754_ TELETDUCH DePOrtrnent of the Treesury-lntorhal Revenue Service • Keep for yper recortls RETIREMENT SPECIALIST'S ARE AVAILABLE TO ASSISTvYOUA7LAM24 9 PM (CT), DdYS/WEEK_ MONDAY - FRIDAY. 42-0127290 FAYER'S narr,o, street addrrxx, city, state, and ZIP rode PRINCIPAL LIFE INSURANCE CO 711 HIGH STREET DES MOINES IA 50392-2440 Account number fsea instructions) RECIPIERrS idPntiflcatlan numr,n 802420 217-80-8975 RECIPTXT'8 name, address, and Zip code MICHELLE M SPEAKER 53 GALE RD CAMP HILL PA 17011-2524 NAYER'S Federal Idammamion number _. tit-0127294- --- PAYER'S name, curet address, city. state, and ZIP PRINCIPAL LIFE INSURANCE CD 711 HIGH STREET DES MOINES IA 50392-2440 Account numhrr (Eee Inctwuns) Ridnr.tif cats 802420 80-6975 RECIPIENT'S name, address, And ZIP code MICHELLE M SPEAKER 53 GALE RD CAMP HILL PA 17011-2624 1 GrossdWrlbutlnn 5105069 11 FORM 1098-R , 2008 OMB N,5.1645-01 19 2a Txpbl, amount CORRECTED Distrlbutfons From Pensions, Annuities Ratfremani $105069-11 it ch.cked) or ProtitESltartng 2b Pt?n.g, IIRAt6In uran e Taxa(?10 0t11ount tt--7} Total n t J t d t ct ale- ? COnt6zzzs, • o , e ormined distribution Cop a a Capita 4 Federal Income tax wfthneld I Report thrt income on your Fedni tax return If tin n bo . s ,orm ehowa I'Moal Income tall $21 D 13 8`2 wtrhhrld in Box 4, httach this . 5 EmploRoth ccDy to )your retucontrlemium, eers let on in nmployer's securftiC s 7 Dlstrrotnron IRA'SEPt 8 pthnr cuee(n) SIMPLE o year ofd63i4nAlbdRoth ? 2 c ontdbutlnns I % 9a Your percentage of tpla) dbtYbrrtian 9b Total empfeVW cnntrltarNnna io State raft wtthfreld 11 SlatelPayers sta to number 12 State dtatnb utlon PA 16550e06 l $105069 11 . DeDartmeM of the Treasury•Internal Revenue Sarvfce -Keep for your records t Gross dlstrlbulion - a t 0FiD1iB, f 1 2608__._._ ..F?M 10.9-R Za Taxable amount CORRECTED OMB No. 1545.0119 Dfatributlorts From Psnalon t, A $_ 105069;1 1 It clinked nnuities Retirement or Proth-Sharing 2b Taxable amount Total ? Plans, IRAs, insurance Contracts, etc, not determined distribution ? CIO Y 2 a t aprtal pain (inciudod in box 2e) 4 Federal inoemn ten wlthhcld Re this copy with your stab, ciTy, or local 5 Employne contributlons/dssig 521013.82 nated Rath income tax mum when requfred. conttlbutions or Insurance premiums a Nat unrna)ited appreciation In OMPloysr'S ' socuti lie s 7 INsnlbutbn IRA sF,P1 a Dthar code(s) SIMPLE 1st year or dr 2 contributions 92L Your nercentepe of total dWribution % - 9b To1Ai emPtoynr: corttnbuti ns PA 18550806 $105069,11 F361 TA-2 Depprimenf of the Treaprrry-Internal Revenue Service - Koop for your records EXHIBIT "E" +` + FF 051 09 34-9 7-f8-;-,F-!cw53 o, f? `i `? n n 1 n j Y. oa m QQ Lo m to a R -0 47im > m M i.t =r- r- I-- r-- oD o rmmt 64 r- M W LD G04 -A -13 CD oN ?? A ?? A Nn Co N J U 7C N N O ?O 64 69 bA N .-. , C7I rrl R1 N 91 boo o O 000 ? A Q >M J V t O C) CA d V O V p m b bt b! b9 b! N ?p ?cOOti? TNxO4 ` Z O O a J O V C? VrC V Od.1 ?rf ?J ? H ?m C) ;lj -Ti m °' p. t. by as D3 t:t a rn: q a en I C6 a r7 ° r D v r t? r cu 0 ? a oz m F cn A: C .r (h y O 4M CJ1 O _25 O 59 'J4 b4 b9 W rrl m G U Y O C ".A Q 0 C71 U O O N ? .O". O %Q 1 'A EXHIBIT "F" Department of the Treasury - Internal Revenue Service Form 1040 U.S. Individual Income Tax Return 2008 (99) IRS Use Only - Do not write or staple in this space For the year Jan 1 - Dec 31, 2008, or other tax year beginning 2008, ending 20 OMB No. 1545-0074 Your first name MI Last name Label Your social security number (See instructions.) Michelle M Wissler-S eaker P 217-80-6975 Use the if a joint return, spouse's first name ml Last name Spouse's social security number IRS label. Otherwise, please print Home address (number and street). If you have a P.O. box, see instructions. Apartment no. You must enter your or type. 53 Gale Road a social security office. If city, town or past of you have a foreign address, see instructions. State ZIP code number(s) above. Presidential Election Camp Hill Checking a box below will not PA 17 011 change your tax or refund. Campaign , Check here if you, or your spouse if filing jointly, want $3 to go to this fund? (see instructions) ................ You Spouse Filing Status 1 Single 4 Head of household (with qualifying person). (See 2 Married filing jointly (even if only one had income) instructions.) If the qualifying person is a child Check only 3 Married filing separately. Enter spouse's SSN above & full but not your dependent, enter this child's name here 11, one box. name here . , ? 5 n Qualifying widow(er) with dependent child (see instructions) Exemptions 6a 8 Yourself. If someone can claim you as a dependent, do not check box 6a ............ .T6. and66 n 6b on 1 b SPOUSe ....................... .................... ........................... No of children n If more than four dependents, see instructions. c Dependents: (2) Dependent's (3) Dependent's (4) if on 6c who: social security relationship qualifying 0 lived number to you child for child with you . (1) First name Last name tax credit • did not (see instrs) li ith Jacqueline M Speaker 177-72-9520 Daughter ve w yc 1-1 due todivc ti or separa Samuel J Speaker 210-72-2589 Son F RI Victoria A Speaker 177-78-1404 Dau hter Dependent n on 6c not entered ab Add numbs 3 Iva . rs I----- Irne ................................................. 7 Wages, salaries, tips, etc. Attach Form(s) W-2 ........................................ Income ..... 7 ?...., above..... ? 4 219. 8a Taxable interest. Attach Schedule B if required .................. .. .................... Sa b Tax-exempt interest. Do not include on line 8a I 8bJ M Attach Form(s) 9a Ordinary dividends. Attach Schedule B if required ..................................... W-2 h Al 9a ere. so b Qualified dividends (see instrs) ...................... I 9bJ attach Forms m 10 Taxable refunds, credits, or offsets of state and local income taxes see instructions W-2G and 1099-R (see instructions) ...................... 10 if tax was withheld. 11 Alimony received .................................................................. 11 43,158. If you did not 12 Business income or (loss). Attach Schedule C or C-EZ ................................. 12 8,292. get a W-2, 13 Capital gain or (loss). Att Sch D if reqd. If not reqd, ck here ......................... ? 11 13 see instructions. 14 Other gains or (losses). Attach Form 4797 ............................................ 14 15a IRA distributions ............ 15a bTaxable amount (see instrs) .. 15b 16a Pensions and annuities ...... 16a bTaxable amount (see instrs) .. 16b 105,069. 17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E .. 17 Enclose, but do 18 Farm income or (loss). Attach Schedule F ............................................ not attach any 18 , 19 Unemployment compensation payment. Also, 19 :: 20a Social security benefits • • • • • • . . . . a please use Y 1_20 I ? b Taxable amount (see instrs) 20b Form 1040-V. 21 Other income 22 Add the amounts in the far right column for lines 7 through 21. This is our total income 01 21 22 156,738. 23 Educator expenses (see instructions) ........... Adjusted """" 1 24 Certain business expenses of reservists, performing artists, and fee-basis Gross government officials. Attach Form 2106 or 2106-EZ ............ . Income 25 Health savings account deduction. Attach Form 8889 ........ 26 Moving expenses. Attach Form 3903 ................ .. 4 25 26 A -t ?=. 27 One-half of self-employment tax. Attach Schedule"SE ....... 28 Self-employed SEP, SIMPLE, and qualified plans ........... 29 Self-employed health insurance deduction (see instructions) ............. 27 28 29 586 -- - --- -------------- - 30 - Penalty on early withdrawal of savings.. . . .-... _ . . ....... 30 31 a Alimony paid b Recipient's SSN .... ? . , 32 IRA deduction (see instructions) ............ ........... 31 a 32 33 Student loan interest deduction (see instructions) ........... 33 y,-` , 34 Tuition and fees deduction. Attach Form 8917 .............. 34 35 Domestic production activities deduction. Attach Form 8903 ............. 35 yam, , n 36 Add lines 23 - 31a and 32 - 35 .................................. ..... ..................... 36 586. 37 Subtract line 36 from line 22. This is our adjusted gross inco me .. ................... ? 37 156,152. BAA For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions. FDIA0112 10113/08 Form 1040 (2008) Form 1040 (2008) Michelle M Wissler-Speaker 21 17-R()-Fig7r, Par,.7 Tax and 38 Amount from line 37 (adjusted gross income) .................................. ....... 38 156, 152. Credits Standard Deduction for - • People who 39 L 40 a Check _L ? You were born before January 2, 1944, 8 Blind. Total boxes if: L Spouse was born before January 2, 1944, Blind. checked b If your spouse itemizes on a separate return, or you were a dual-status alien, see instrs and ck here 11 c Check if standard deduction includes real estate taxes or disaster loss (see instructions) ........ 0- Itemized deductions (from Schedule A) or your standard deduction (see left margin) ............. 39a 39b 39c ....... 1 x t 40 4,544. checked any box 41 Subtract line 40 from line 38 ....... 41 141,608. on line 39a, 39b, or 39c or who can be claimed 42 If line 38 is over $119,975, or you provided housing to a Midwestern displaced individual, see instructions. Otherwise, multiply $3,500 by the total number of exemptions claimed on line 6d ......................... 'Aft 42 14,000. as a dependent, see i t ti 43 Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0................................................ ....... 43 12 7 , 608. ns ruc ons, • All others: 44 Tax (see instrs). Check if any tax is from: a B Form(s) 8814 b Form 4972 .................... ....... 44 27, 413. Single or Married 45 Alternative minimum tax (see instructions). Attach Form 6251 ................... ....... 45 853. filing separately, 46 Add lines 44 and 45 ........ • • • • • • • • .• • • • • • • • • • • • • • . . . . . . . . .............. ..... ? 46 28,266. $5,450 47 Foreign tax credit. Attach Form 1116 if required ............. 47 Married filing 48 Credit for child and dependent care expenses, Attach Form 2441 .......... 48 jointly or Qualif i 49 Credit for the elderly or the disabled. Attach Schedule R ..... 49 y ng wido widow(er), 50 Education credits. Attach Form 8863 ............... . $10,900 51 Retirement savings contributions credit. Attach Form 8880 ... 51 Head of 52 Child tax credit (see instructions). Attach Form 8901 if required • • • • • • • • . 52 household, 53 Credits from Form: a ? 8396 b ? 8839 c E] 5695 ...... 53 $8,000 54 55 Other crs from Form: a E] 3800 b ? 8801 c F] 54 Add lines 47 through 54. These are your total credits .......................... ........ 55 ¢ 56 Subtract line 55 from line 46. If line 55 is more than line 46, enter -0.............. ..... "- 56 28,266. 57 Self-employment tax Attach Schedule SE ............................................. ........ 57 1,172. Other 58 Unreported social security and Medicare tax from Form: a E] 4137 b ? 8919 .............. ........ 58 Taxes 59 Additional tax on IRAs, other qualified retirement plans, etc, Attach Form 5329 if required . 59 60 Additional taxes: a ? AEIC payments b ? Household employment taxes. Attach Schedule H ... ........ 60 61 Add lines 56-60. This is your total tax ...:........................................... .. ? .... 61 29,438. Payments 62 Federal income tax withheld from Forms W-2 and 1099 ...... 62 . 21,014. r; _ If you have a 63 2008 estimated tax payments and amount applied from 2007 return ........ 63 qualifying child, attach Schedule EIC. 64 65 a Earned income credit (EIC) ..... .. ...................... b Nontaxable combat pay election ..... ?I 64bl Excess social security and tier 1 RRTA tax withheld (see instructions) ...... 64a 65 66 Additional child tax credit. Attach Form 8812 ............... 66 ' 67 Amount aid with request for extension to file see instructions 68 Credits from Form: a ? 2439 b ? 4136 c ? 8801 d ? 8885 . 68 69 First-time homebuyer credit. Attach Form 5405 ............. 69 70 Recovery rebate credit (see worksheet) .................... 70 0 71 Add lines 62 through 70. These are your total payments ..................... ................... ? 71 21,014. Refund 72 If line 71 is more than line 61, subtract line 61 from line 71. This is the amount you overpaid ........ ........ 72 Direct deposit? 73 a Amount of line 72 you want refunded to you. If Form 8888 is attached, check here .. ? ? 73a See instructions and fill in 73b, 3d or 73c, and 73d Form 8888. ? b Routing number ....... XXXXXXXXX ? c Type: Checking ? Savings ? d Account number ....... XXXXX I 74 Amount of line 72 you want applied to your 2009 estimated tax ........ ? 74 Amount You Owe 75 76 Amount you owe. Subtract line 71 from line 61. For details'on how to pay, see instructions ............... ? Estimated tax penal (see instructions) ............ 1 76 196 75 8,620. Third Party uu yuu warn io auuw anatner person io alscuss tors return wltn ine IHS (see mstructions)7 .......... U Yes. Complete the following. U No ' Designee Designee s name ? Phone Personal identification ? no number (PIN) ? - - Stg? Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and b li f th ------------- Here e e , ey are true, correct, and complete. Declaration of pre parer-(other-than-.taxpayer) Is based on all information of which preparer has any knowledge, Joint return7 Your si nature g Date Your occupation Daytime phone number See instructions. / Real Estate Agent Keep Spouse's signature. If a joint return, both must sign. Date Spouses occupation Fill - f or your records. Preparer's ` Date Preparer's SSN or P-nN Paid signature , W R ? 07/20/2009 Check ifself-employ ed ? P00103542 Preparer's Firm's name B&L Tax & Accounting Services Use Onl y self?omrslcnes, 1071 Country Hill Dr s EIN 25-1667413 addres ad ZIP code Harrisburg PA 17111 Phone no. (717) 657-5340 Form 1040 (2008) FDIA0112 10113/08 SCHEDULE A (Form 1040) Department of the Treasury Internal Revenue Service (99) Name(s) shown on Form 1040 Michelle M Wissl Itemized Deductions ? Attach to Form 1040. ? See Instructions for Schedule A (Form 1040). OMB No. 1545-0074 2000 Attachment Sequence No. 07 Your social security number 217-80-6975 Medical Caution. Do not include expenses reimbursed or paid by others. ::. =F and 1 Medical and dental expenses (see instructions) ......................... Dental _ 1 Expenses 2 Enter amount from Form 1040, line 38 ..... 1 2 ^ 3 Multiply line 2 by 7.5% (.075) ........ - = ? h =s 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0. . ..... ..................... 4 Taxes You 5 State and local (check only one box); " i Paid a income taxes, or 8 ? '. b X General sales taxes _ .............................. 5 1, 158. = ! 6 Real estate taxes (see instructions) ........................... 6 3,665. - (See 7 Personal property taxes ..................................... 7 = ¢?, . instructions.) 8 Other taxes. List type and amount ? ; ------------ --------------- 8 ----------------- 9 Add lines 5 through 8 ............................................. ----------- ..................... 9 ,823. Interest 10 Home mtg interest and points reported to you on Form 1098 ................ You P id 10 9,721. - a 11 Home mortgage interest not reported to you on Form 1098. If paid to the person from whom you bought the home, see instructions and show that person's name, identifying number, and address ? E " p.A,•. Note. Personal interest is not deductible. ------------------------ 11 12 Points not reported to you on Form 1098. See instrs for spcl rules ............ 12 _ 13 Qualified mortgage insurance premiums (see instructions) ...... 13 14 Investment interest. Attach Form 4952 if required. (See instrs.) .................................................. 14 15 Add lines 10 through 14 ................................................................ Gifts to 16 Gifts by cash or check. If you made any gift of $250 or Charity more, see instrs ............................................ 1 of you made 17 Other than by cash or check. If any gift of $250 or got a benefit more, see instructions. You must attach Form 8283 if for it, see over $500 .................................................. 1 instructions. 18 Carryover from prior year .................................... 1 19 Add lines 16 throuch 18 ..................................... Casualty and Theft Losses 20 Casualty or theft loss(es). Attach Form 4684. (See instructio 21 Unreimbursed employee expenses - job travel, union dues, job education, etc. Attach Form 2106 or 2106-EZ if required. (See instructions.) ? ............................I 20 ------------------------------- 22 Tax preparation fees ........................................ 22 (See 23 Other expenses - investment, safe deposit box, etc. List instructions.) type and amount ? ' -------------------- 23 ------------------------------- 24 Add lines 21 through 23 ..................................... 24 25 Enter amount from Form 1040, line 38 ..... 25 26 Multiply line 25 by 2% (.02) .................................. 26 27 Subtract line 26 from line 24. If line 26 is more than line 24, enter -0- ....................... Other 28 Other from list in the instructions. List type and amount ? - _ _ Miscellaneous ------------ Deductions -- - ----------- ----------------------------- Total 29 Is Form 1040, line 38, over $159,950 (over $79,975 if Itemized Deductions married filing separately)? XXI No. Your deduction is not limited. Add the amounts in the far right column for lines 4 through 28. Also, enter this amount on Form 1040, line 40. ? Yes. Your deduction may be limited. See instructions for the amount to enter. 30 If you elect to itemize deductions even though they are less than your standard deduction, check here ? 9,721. ? 29 14,544. 1 a Ik kl ? ?'S Mm51 BAA For Paperwork Reduction Act Notice, see Form 1040 instructions. FDIA0301 11110/08 Schedule A (Form 1040) 2008 SCHEDULE C (Form 1040) Department of the Treasury Internal Revenue Service I Profit or Loss From Business (Sole Proprietorship) OMB No. 1545-0074 gnnQ Name of proprietor Social security number(SSN) Michelle M Wissler-Speaker 1217-80-6975 A Principal business or profession, including product or service (see instructions) B Enter code from instructions Real Estate Agent Business name. If no separate business name, leave blank. ?531210 D Employer ID number (EIN), if any E Business address (ncluding suite or room no.)? 53 -Gale Road ------------------------------------------------ City, town or post office, state, and ZIP code Camp Hill, PA 17 011 F Accounting method: (1) XQ Cash (2) []Accrual (3) L] Other (specify) ? _ _ _ _ _ _ _ _ _ _ _ _ _ _ G Did you 'materially participate' in the operation of this business during 2008? If 'No,' see instructions for limit on losses LJ Yes No H If you started or acquired this business during 2008, check here ............................................. . ............. PF- '=-: Income 1 Gross receipts or sales. Caution. See the instructions and check the box if: • This income was reported to you on Form W-2 and the 'Statutory employee' box on that form was checked, or • You are a member of a qualified joint venture reporting only rental real estate income not subject to self-employment tax. Also see instructions for limit on losses ................................. ?? 1 22,187. 2 Returns and allowances .............................................................................. 2 3 Subtract line 2 from line 1 ............................................................................ 3 22,187. 4 Cost of goods sold (from line 42 on page 2) ............................................................ 4 5 Gross profit. Subtract line 4 from line 3 ................................................................ 5 22,187. 6 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) .................................... . . ..................................... . . . . . . . . . 6 7 Gross income. Add lines 5 and 6 .................................................................... ? 7 22,187. MYMN 1 Exoenses. Enter exnencpc fnr hr icinpcc I Ica of vnI Ir hnma nnfv nn lino Qn 8 Advertising ................... 8 1,900. 18 Office expense ........................ 18 1,534. 9 Car and truck expenses 19 Pension and profit-sharing plans ........ 19 (see instructions) ......... . ... 9 5,890. 20 Rent or lease (see instructions): IN 10 Commissions and fees ........ 10 a Vehicles, machinery, and equipment ..... 20a 11 Contract labor b Other business property ................ 20b (see instructions) ............. 11 21 Repairs and maintenance ............... 21 12 Depletion ..................... 12 22 Supplies (not included in Part III) ........ 22 13 Depreciation and section 179 d d ti 23 Taxes and licenses ...... . ............. 23 expense e uc on (not included in Part III) (see instructions) ............. 13 24 Travel, meals, and entertainment: a Travel ................................ 24a 14 Employee benefit programs (other than on line 19) ......... 14 b Deductible meals and entertainment (see instructions) . ............... . . . . . . 24b 625 . 15 Insurance (other than health) ... 15 25 Utilities ............................... 25 16 Interest: 26 Wages (less employment credits) ........ 26 a Mortgage (paid to banks, etc) ........ 16a 27 Oth f l b Other ........................ 16b er expenses ( rom ine 48 on page 2) ............................... 27 3 146. 17 Legal & professional services .. 17 $; , - - 28 Total expenses before expenses for business use of home. Add lines 8 through 27 ....................... 0' 28 13,095. 29 Tentative profit or (loss). Subtract line 28 from line 7 .................................................... 29 9,092. 30 Expenses for business use of your home. Attach Form 8829 ............................................. 30 800. 31-__Net-pr9fit or_(loss). Subtract line 30 from line 29. • If a profit, enter on both Form 1040, line 12, and Schedule SE, line 2 or on Form 1040NR, line 13 (if you checked the box on line 1, see instructions). Estates and trusts, enter on Form 1041, line 3. .............. 1 ,292. -.1!.-a_iv»,.y VU_MUDL yV W III IC 34. 32 If you have a loss, check the box that describes your investment in this activity (see instructions). • If you checked 32a, enter the loss on both Form 1040, line 12, and Schedule SE, line 2, or on Form 1040NR, line 13 (if you checked the box on line 1, see the line 31 instructions). Estates and trusts, enter All investment is on Form 1041, line 3. 32 a © at risk. Some investment • If you checked 32b, you must attach Form 6198. Your loss may be limited. 32b_ n is not at risk BAA For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule C (Form 1040) 2008 FDIZ0112 11120/08 Schedule C (Form 1040) 2008 Michelle M Wissler-Speaker 217-80-6975 Page 2 01111 Cost of Goods Sold (see instructions) 33 Method(s) used to value closing inventory: a Cost b [] Lower of cost or market c Other (attach explanation) 34 Was there any change in determining quantities, costs, or valuations between opening and closing inventory? If 'Yes,' attach explanation ...................................................................................... F] Yes n No 35 Inventory at beginning of year. If different from last year's closing inventory, attach explanation ................................................................................... 35 36 Purchases less cost of items withdrawn for personal use ................................................. 36 37 Cost of labor. Do not include any amounts paid to yourself ............................................... 37 38 Materials and supplies ............................................................................... 38 39 Other costs ......................................................................................... 39 40 Add lines 35 through 39 .............................................................................. 40 41 Inventory at end of year .............................................................................. 41 42 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on page 1, line 4 ................ 42 Party`'/ Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9 and are not required to file Form 4562 for this business. See the instructions for line 13 to find out if you must file Form 4562. 43 When did you place your vehicle in service for business purposes? (month, day, year) ? 01/01/2008 44 Of the total number of miles you drove your vehicle during 2008, enter the number of miles you used your vehicle for: a Business _ - - - - - 10 , 62 8 b Commuting (see instructions) 0 c Other 9,136 45 Was your vehicle available for personal use during off-duty hours? .................................................. X? Yes F] No 46 Do you (or your spouse) have another vehicle available for personal use? ............................................ E]Yes X? No 47a Do you have evidence to support your deduction? ........................... .................................. © Yes FjNo blf'Yes,'is the evidence written? ................................................................................. X Yes No Other EX enseS. List below business expenses not included on lines 8-26 or line 30. Continuinq-Education ---------------- ------------------------- Cellular Phone --------------------------------------------------------- Client-Gifts -------------------------------------------------------- Internet Service ----------------------------------------------------- --------------------------------------------------------- - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - 200. 1,800. 750. 396. --------------------------------------------------------- ---------------------------------------------------------- 48 Total other expenses. Enter here and on page 1, line 27 ................................................. 148 3,146. Schedule C (Form 1040) 2008 FDIZ0112 11120108 SCHEDULE SE (Form 1040) Department of the Treasury Internal Revenue Service Self-Employment Tax Attach to Form 1040. ? See Instructions for Schedule SE (Form 1040). No Name of person with self-employment income (as shown on Form 1040) Social security number of person Michelle M Wissler-Speaker with self-employment income ? 217-80-6975 Who Must File Schedule SE You must file Schedule SE if: • You had net earnings from self-employment from other than church employee income (line 4 of Short Schedule SE or line 4c of Long Schedule SE) of $400 or more, or • You had church employee income of $108.28 or more. Income from services you performed as a minister or a member of a religious order is not church employee income (see instructions). Note. Even if you had a loss or a small amount of income from self-employment, it may be to your benefit to file Schedule SE and use either 'optional method' in Part 11 of Long Schedule SE (see instructions). Exception. If your only self-employment income was from earnings as a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361 and received IRS approval not to be taxed on those earnings, do not file Schedule SE. Instead, write 'Exempt - Form 4361' on Form 1040, line 57. May I Use Short Schedule SE or Must I Use Long Schedule SE? Note. Use this flowchart only if you must file Schedule SE. It unsure, see Who Must File Schedule SE, above. Did you receive wages or tips in 2008? No Yes If I Jr - Are you a minister, member of a religious order, or Yes Was the total of and ti Christian Science practitioner who received IRS approval your wages tips subject to social not to be taxed on earnings from these sources, but you security or railroad retirement (tier 1) tax plus your net owe self-employment tax on other earnings? earnings from self-employment more than $102,000? No Are you using one of the optional methods to figure your Yes net earnings (see instructions)? No Did you receive church employee income reported on Form W-2 of $108.28 or more? No I You may use Short Schedule SE below I Did you receive tips subject to social security or Medicare tax that you did not report to your employer? J Did you report any wages on Form 8919, Uncollected Social Security and Medicare Tax on Wages? No OMB No. 1545-0074 2®®8 achment 7 Hence No. I You must use Long Schedule SE on page 2 Section A - Short Schedule SE. Caution. Read above to see if you can use Short Schedule SE. 1 a Net farm profit or (loss) from Schedule F, line 36, and farm partnerships, Schedule K-1 (Form 1065), box 14, code A ...................................................................................... b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve Program payments included on Schedule F, line 6b, or listed on Schedule K-1 (Form 1065), box 20, code X ............................................................................................. 2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code - -----A-(other-than-farming); and Schedule K-1 (Form 1065-B), box 9, code Jl-Ministers and members of religious orders, see instrs for types of income to report on this line. See instrs for other income to report ............. 3 Combine Ins la, l b& 2 ............................................................................. . __4_ Net earnings from self-employment. Multiply line 3 by 92.35% (.9235).._I.f less_than $400, do not file this schedule; you do not owe self-employment tax ............................................ . ? 5 Self-employment tax. If the amount on line 4 is: • $102,000 or less, multiply line 4 by 15.3% (.153). Enter the result here and on Form 1040, line 57. Yes Yes 8,292. -- 8,292. 8. • More than $102,000, multiply line 4 by 2.9% (.029). Then, add $12,648 to the result. Enter the 5 1 1,172. total here and on Form 1040, line 57. _ I 6 Deduction result here and on Form for one-half o self-employment 1040, line tax. Multiply line 5 by 50% (.5). I ti I 586 BAA For Paperwork Reduction Act Notice, see Form 1040 instructions. FDIA1101 09/04/08 Schedule SE (Form 1040) 2008 c OMB No. 1545.0074 Form 6251 Alternative Minimum Tax - Individuals 2U08 See separate instructions. Department of the Treasury Attachment Internal Revenue Service (99) Attach to Form 1040 or Form 1040NR. Sequence No. 32 Name(s) shown on Form 1040 or Form 104ONR Your social security number Michelle M Wissler-S eaker 1217-80-6975 ?a;rt ISM F Alternative Minimum Taxable Income See instructions for how to complete each line,) 1 If filing Schedule A (Form 1040), enter the amount from Form 1040, line 41 (minus any amount on Form 8914, line 2), and go to line 2. Otherwise, enter the amount from Form 1040, line 38 (minus any amount on Form 8914, line 2), and go to line 7. (If less than zero, enter as a negative amount.) ........................ 1 141,608. 2 Medical and dental. Enter the smaller of Schedule A (Form 1040), line 4 or 2.5% (.025) of Form 1040, line 38. If zero or less, enter -0.................................... ........................................ 2 0. 3 Taxes from Schedule A (Form 1040), line 9 ...................... . ..... . ................................ 3 4,823. 4 Enter the home mortgage interest adjustment, if any, from line 6 of the worksheet in the instructions ......... 4 5 Miscellaneous deductions from Schedule A (Form 1040), line 27 ..... . .................................... 5 6 If Form 1040, line 38, is over $159,950 (over $79,975 if married filing separately), enter the amount from line l 1 ,of the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) ................ 6 7 If claiming the standard deduction, enter any amount from Form 4684, line 18a, as a negative amount ...... 7 8 Tax refund from Form 1040, line 10 or line 21 ........................................................... 8 9 Investment interest expense (difference between regular tax and AMT) .................................... 9 10 Depletion (difference between regular tax and AMT) ..................................................... 10 11 Net operating loss deduction from Form 1040, line 21. Enter as a positive amount .......................... 11 12 Interest from specified private activity bonds exempt from the regular tax .................................. 12 13 Qualified small business stock p% of gain excluded under section 1202) .................................. 13 14 Exercise of incentive stock options (excess of AMT income over regular tax income) ........................ 14 15 Estates and trusts (amount from Schedule K-1 (Form 1041), box 12, code A) .............................. 15 16 Electing large partnerships (amount from Schedule K-1 (Form 1065-B), box 6) ............................. 16 17 Disposition of property (difference between AMT and regular tax gain or loss) .............................. 17 18 Depreciation on assets placed in service after 1986 (difference between regular tax and AMT) ............... 18 19 Passive activities (difference between AMT and regular tax income or loss) ........:....................... 19 20 Loss limitations (difference between AMT and regular tax income or loss) ................................. 20 21 Circulation costs (difference between regular tax and AMT) .............................................. 21 22 Long-term contracts (difference between AMT and regular tax income) .................................... 22 23 Mining costs (difference between regular tax and AMT) .................................................. 23 24 Research and experimental costs (difference between regular tax and AMT) ............................... 24 25 Income from certain installment sales before January 1, 1987 ............................................ 25 26 Intangible drilling costs preference .................................................................... 26 27 Other adjustments, including income-based related adjustments .......................................... 27 28 Alternative tax net operating loss deduction ............................................................ 28 0 29 Alternative minimum taxable income. Combine lines 1 through 28. (if married filing separately and line 29 is more than $214,900, see instructions.) ................................................................ 29 146, 431. E?tal! Alternative Minimum Tax 30 Exemption. (If you were under age 24 at the end of 2008, see instructions.) AND line 29 is THEN enter on IF your filing status is ... not over ... line 30 ... Single or head of household ........................... $112,500 ............ $46,200 Married filing jointly or qualifying widow(er) .............. 150,000 ....... , .. , . 69,950 30 37 , 717 . Married filing separately ............................... 75,000 ............ 34,975 _ If line 29 is over the amount shown above for your filing status, see instructions. 31 Subtract line 30 from line 29. If more than zero, go to line 32. If zero or less, enter -0- here and on lines 34 and 36 and skip the rest of Part 11 ..................................................................... 31 108,714. 32 • If you are filing Form 2555 or 2555-EZ, see instructions for the amount to enter. ti • If you reported capitzl gain distributions directly on Form 1040, line 13; you reported qualified dividends on Form ?` 1040, line 9b; or you had again on both lines 15 and 16 of Schedule D (Form 1040) (as refigured for the AMT, if necessary), complete Part III on page 2 and enter the amount from line 55 here. ..... 32 28,266. All others: If line 31 is $175,000 or less ($87,500 or less if married filing separately), -? -- multiply-line 31 by 26% (.26). Otherwise, multiply line 31 by 28% (.28)-and subtract-$3,500 ($1,750 if married filing separately) from the result. 33 Alternative minimum tax foreign tax credit (see instructions) .................................... . ......... 33 34 Tentative minimum tax. Subtract line 33 from line 32 .................................................... 34 28,266. 35 Tax from Form 1040, line 44 (minus any tax from Form 4972 and any foreign tax credit from Form 1040, line 47). If you used Schedule J to figure your tax, the amount from line 44 of Form 1040 must be refigured without using Schedule J (see instructions) ............................................................. 35 27,413. 36 AMT. Subtract line 35 from line 34. If zero or less, enter -0-. Enter here and on Form 1040, line 45 ........... 36 853. BAA For Paperwork Reduction Act Notice, see separate instructions. FDIA5312 12104108 Form 6251 (2008) Form 6251'(2008) Michelle M Wissler-Speaker 217-80-6975 Page 2 Part 111 '_' Tax Computation Using Maximum Capital Gains Rates 37 Enter the amount from Form 6251, line 31. If you are filing Form 2555 or 2555-EZ, enter the amount from line 3 of the worksheet in the instructions .............................................................. 37 38 Enter the amount from line 6 of the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040, line 44, or the amount from line 13 of the Schedule D Tax Worksheet in the instructions for Schedule D (Form 1040), whichever applies (as refigured for the AMT, if necessary) (see instructions). If you are filing Form 2555 or 2555-EZ, see the instructions for the amount to enter ........................................... . ........ 38 39 Enter the amount from Schedule D (Form 1040), line 19 (as refigured for the AMT, if necessary) (see instructions). If you are filing Form 2555 or 2555-EZ, see the instructions for the amount to enter .................................. 39 40 If you did not complete a Schedule D Tax Worksheet for the regular tax or AMT, enter the amount from line 38. Otherwise, add lines 38 and 39, and enter the smaller of that result or the amount from line 10 of the Schedule D Tax Worksheet (as refigured for the AMT, if necessary). If you are filing Form 2555 or 2555-EZ, see the instructions for the amount to enter ....................... 40 41 Enter the smaller of line 37 or line 40 .................................................................. 141 42 Subtract line 41 from line 37 ..........................................................................1 42 43 If line 42 is $175,000 or less ($87,500 or less if married filing separately), multiply line 42 by 26% (.26). Otherwise, multiply line 42 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result ......................................................................................... 43 44 Enter: • $65,100 if married filing jointly or qualifying widow(er), • $32,550 if single or married filing separately, or 44 • $43,650 if head of household. 45 Enter the amount from line 7 of the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040, line 44, or the amount from line 14 of the Schedule D Tax Worksheet in the instructions for Schedule D (Form 1040), whichever applies (as figured for the regular tax). If you did not complete either worksheet for the regular tax, enter -0- ................................ 45 46 Subtract line 45 from line 44. If zero or less, enter -0- ......................... 1 46 47 Enter the smaller of line 37 or line 38 .......................................1 47 48 Enter the smaller of line 46 or line 47 ................................... . ...1 48 49 Subtract line 48 from line 47 ................................................1 49 50 Multiply line 49 by 15% (.15) ........................................................................ *- If line 39 is zero or blank ski lines 51 and 52 and o to line 53. Otherwise o to line 51. 1470, 51 Subtract line 47 from line 41 ................................................. 151 52 Multiply line 51 by 25% (.25) ........................................................................ 1 52 53 Add lines 43, 50, and 52 .............................................................................. 53 54 If line 37 is $175,000 or less ($87,500 or less if married filing separately), multiply line 37 by 26% (.26). - Otherwise,-multiply line 37 by 28% (.28) and subtract $3,500 ($1,750 if-married-filing-separately) from-- the result ........................................................................................... 54 55 Enter the smaller of line 53 or line 54 here and on line 32. If you are filing Form 2555 or 2555-EZ, do not enter this amount on line 32. Instead, enter it on line 4 of the worksheet in the instructions .................. 55 Form 6251 (2008) FDIA5312 12/04/08 8829 29 OM8 No. 1545-0074 Form Department of the Treasury Internal Revenue Service (99) Expenses for Business Use of Your Home File only with Schedule C (Form 1040). Use a separate Form 8829 for each home you used for business during the year. ? See separate instructions. - 2008 Attachment Sequence No. 66 Name( Mic s) of proprietor(s) helle M Wissler-S eaker Your social security number 217-80-6975 Dart 1...., Part of Your Home Used for Business Real Estate Agent 1 Area used regularly and exclusively for business, regularly for daycare, or for storage of inventory or product samples (see instructions) .................................................................... -= 1 120 2 Total area of home .................................................................................. 2 2,900 3 Divide line 1 by line 2. Enter the result as a percentage .................................................. 3 4.14 % 4 5 6 7 For daycare facilities not used exclusively for business go to line 4. All others go to line 7. Multiply days used for daycare during year by hours used per day .............. 4 hr Total hours available for use during the year (366 days x 24 hours) (see instructions) ............. 5 8 , 7 8 4 hr Divide line 4 by line 5. Enter the result as a decimal amount ................... 6 Business percentage. For daycare facilities not used exclusively for business, multiply line 6 by line 3 (enter the result as a percentage). All others, enter the amount from line 3 ............................................................ " 7 .14 % a ,III Figure Your Allowable Deduction 8 Enter the amount from Schedule C, line 29, plus any net gain or (loss) derived from the business use of your home and shown on Schedule D or Form 4797. If more than one place of business, see instructions ..... 8 9,092. See instrs for columns (a) and (b) before completing lines 9-21. (a) Direct expenses (b) Indirect expenses 9 Casualty losses (see instructions) ................ 9 10 11 12 Deductible mortgage interest (see instructions) .... Real estate taxes (see instructions) ............... Add lines 9, 10, and 11 .......................... 10 11 12 10,141. 3,823. 13,964. l; 1 s 13 Multiply line 12, column (b) by line 7 .............. U_ - ' j 13 57R 14 Add line 12, column (a) and line 13 ............... - .2 z Ma" gl'3_ 14 578. 15 Subtract line 14 from line 8. If zero or less, enter -0- ... , .. aw _ as, ft"sQ?;m< 15 8,514. 16 Excess mortgage interest (see instructions) ....... 16 17 Insurance ..................................... 17 18 Rent .......................................... 18 19 Repairs and maintenance ........................ 19 20 Utilities ........................................ 20 5,352. :. 21 Other expenses (see instrs) ...................... 21 22 23 Add lines 16 through 21 ......................... l 22 5,352. Mu tiply line 22, column (b) by line 7 ... ................................. . . . . 23 222 . 24 Carryover of operating expenses from 2007 Form 8829, line 42 ................ 24 T- 25 Add line 22 column (a), line 23, and line 24 ............................................................. 25 222. 26 Allowable operating expenses. Enter the smaller of line 15 or line 25 ................................................... 26 222. 27 Limit on excess casualty losses and depreciation. Subtract line 26 from line 15 ............................. 27 8,292. 28 29 Excess casualty losses (see instructions) .................................... Depreciation of your home from line 41 below ................................ 28 29 } 3 30 Carryover of excess casualty losses and depreciation from 2007 Form 8829, line 43 ............... 30 '. 31 Add lines 28 through 30 ............................................................................... 31 32 Allowable excess casualty losses and depreciation. Enter the smaller of line 27 or line 31 ..................................... 32 33 Add lines 14, 26, and 32 ................................................ . ............................. 33 800. 34 Casualty loss portion, if any, from lines 14 and 32. Carry amount to Form 4684, Section B .................. 34 35 Allowable expenses for business use of your home. Subtract line 34 from line 33. Enter here and on Schedule C, line 30.-Ifyouur_home was used for more than one business, see.-instructions ................ 01 35 800. z(t Depreciation of Your Home 36 Enter the smaller of your home's adjusted basis or its fair market value (see instructions) .................................. . . 36 37 Value of land included on line 36 ...................................................................... 37 38 . Basisof building. Subtract line 37 fromline 36 ................. ..... ............. .............. 38 39 Business basis of building. Multiply line 38 by line 7 ..................................................... 39 40 Depreciation percentage (see instructions) ............................................................. 40 % 41 Depreciation allowable (see instructions). Multiply line 39 by line 40. Enter here and on line 29 above ............................ 41 Part IV Carryover of Unallowed Expenses to 2009 42 Operating expenses. Subtract line 26 from line 25. If less than zero, enter -0.................. ............. ?42 0 . 43 Excess casualty losses and depreciation. Subtract line 32 from line 31. If less than zero, enter -0. ........... 43 BAA For Paperwork Reduction Act Notice, see separate instructions. FDiA6902 12/24/08 Form 8829 (2008) t 080011/167 L. PA-40 - 2008 Pennsylvania Income Tax Return ENTER ONE LETTER OR NUMBER IN EACH BOX. Do Not Use Your Preprinted Label 217806975 WISSLER SPEAKER MICHELLE 53 GALE ROAD CAMP HILL M Occupation REAL E S T A T Occupation PA 17011 21160 1 a Gross Compensation. Do not include exempt income, such as combat zone pay and qualifying retirement benefits. See the instructions. t 1 b Unreimbursed Employee Business Expenses. 1 c Net Compensation. Subtract Line lb from Line la. 2 Interest Income. Complete PA Schedule A if required. 3 Dividend and Capital Gains Distributions Income. Complete PA Schedule B if required. 4 Net Income or Loss from the Operation of a Business, Profession, or Farm. N Extension. N Amended Return. R Residency Status. PA Resident/Nonresident/Part-Year Resident from to S Single/Married, Filing Jointly/Married, Filing Separately/Final Return/Deceased Date of death N Farmers. School District Name CUMBERLAND V A L 5 Net Gain or Loss from the Sale, Exchange, or Disposition of Property. 6 Net Income or Loss from Rents, Royalties, Patents, or Copyrights. 7 Estate or Trust Income. Complete and submit PA Schedule J. 8 Gambling and Lottery Winnings. Complete and submit PA Schedule T. 9 Total PA Taxable Income. Add only the positive income amounts from Lines 1 c, 2, 3, 4, 5, 6, 7, and 8. DO NOT ADD any losses reported on Lines 4, 5, or 6. .-10---Other-Deductions. Enter the appropriate code for the type of deduction.-_____._N__ . See the instructions for additional information. 11 Adjusted PA Taxable Income. Subtract Line 10 from Line 9. PAIA0412 11/06/08 1a 105288 1b 0 1C 105288 2 0 3 0 4 7667 5 0 6 .0 7 0 8 0 9 112955 10 0 11 112955 EC Page 1 of 2 FC 0800111167 H m 0800111167 J PA-40 - 2008 Social Security Number 080021]x161 217806975 Name(s)Michelle M Wissler-Speaker 12 PIA Tax Liability. Multiply Line 11 by 3.07 percent (0.0307). 13 Total PA Tax Withheld. See the instructions. 14 Credit from your 2007 PA Income Tax return. 15 2008 Estimated Installment Payments. 16 2008 Extension Payment. 17 Nonresident Tax Withheld from your PA Schedule(s) NRK-1. (Nonresidents only) 18 Total Estimated Payments and Credits. Add Lines 14, 15, 16, and 17. Tax Forgiveness Credit. Submit PA Schedule SP. 19a Filing Status: 01 Unmarried or Separated 02 Married 03 Deceased 19b Dependents, Part B, Line 2, PA Schedule SP 20 Total Eligibility Income from Part C, Line 11, PA Schedule SP. 21 Tax Forgiveness Credit from Part D, Line 16, PA Schedule SP. 22 Resident Credit. Submit your PA Schedule(s) G-R with your PA Schedule(s) G-S, G-L andlor RK-1. 23 Total Other Credits. Submit your PA Schedule OC. 24 TOTAL PAYMENTS and CREDITS. Add Lines 13, 18, 21, 22, and 23. 25 TAX DUE. If Line 12 is more than Line 24, enter the difference here. 26 Penalties and Interest. See the instructions. Enter code: E If including form REV-1630, mark the box. Y 27 TOTAL PAYMENT. Add Lines 25 and 26. 28 OVERPAYMENT. If Line 24 is more than the total of Line 12 and Line 26, enter the difference here. The total of Lines 29 through 35 must equal Line 28. 29 Refund - Amount of Line 28 you want as a check mailed to you. Refund 30 Credit - Amount of Line 28 you want as a credit to your 2009 estimated account. 31 Amount of Line 28 you want to donate to the Wild Resource Conservation Fund. 32 Amount of Line 28 you want to donate to the Military Family Relief Assistance Program. 33 Amount of Line 28 you want to donate to the Governor Robert P. Casey Memorial Organ and Tissue Donation Awareness Trust Fund. 34 Amount of Line 28 you want to donate to the Juvenile (Type 1) Diabetes Cure Research Fund. 35 Amount of Line 28 you want to donate to the PA Breast Cancer Coalition's Breast and Cervical Cancer Research Fund. Signature(s). Under penalties of perjury, I (we) declare that I (we) have examined this return, including all accompanying schedules and statements, and to the best of my (our) belief, they are true, correct, and complete. Your Signature Spouse's Signature, if filing jointly Preparer's Name and Telephone Number (717) 657-5340 B- Tax & Accounting.Services 1071 Country Hill Dr L. 12 3468 13 7 14 0 15 0 16 0 17 0 18 0 19a 00 19b 00 20 0 21 0 22 0 23 0 24 7 25 3461 26 127 27 3588 28 0 29 0 30 0 31 0 32 0 33 0 34 0 35 0 Firm EIN Preparer's SSN/PTIN Date 072oo9 251667413 P00103542 PA 17111 0800211161 Page 2of2 0800211161 PAIAO 2 _03116109 J 0801910027 PA SCHEDULE W-2S Wage Statement Summary PA40 W2S (09-08)(1) 2008 OFFICIAL USE ONLY Summary of PA Taxable Employee, Non-employee, and Miscellaneous Compensation Name shown first on the PA-40 (if filing jointly) Social Security Number (shown first) Michelle M Wissler-Speaker 1217-80-6975 Use this schedule to list and calculate your total PA taxable compensation and PA tax withheld from all sources. Part A Instructions: List each Federal Form W-2 for you and your spouse, if married, received from your employer(s). In the first column enter T for the taxpayer's Social Security Number that appears first on the PA tax return and enter S for the second or spouse SSN. From the Forms W-2, enter each employer's Federal Employer Identification Number (EIN). Enter the amounts from the Forms W-2 in each column. IMPORTANT: You do not have to submit a copy of your Form W-2 if you earned all your income in Pennsylvania and your employer reported your PA wages correctly and withheld the correct amount of PA income tax. You must submit a copy of your Form W-2 in certain circumstances. See the PA Schedule W-2S instructions for a list of when a copy of a W-2 is required. Part B Instructions: List each source of income received during the taxable year on a form or statement other than a Federal Form W-2. Enter each payer's name. List the payment type that most closely describes the source of your non-employee compensation. Enter the amount of other compensation that you earned. If the form or statement does not have separately stated amounts, enter the amount shown in both Federal and PA columns. IMPORTANT: You must submit a copy of each form and statement that you list in Part B, whether or not the payer withheld any PA income tax and regardless of whether or not the income was taxable in PA. CAUTION: The federal and Pennsylvania (state) wages may be different in Part A and Part B. If you need more space, you may photocopy this schedule or make vour own schedules in this format Part A - Federal Forms W-2 T/S Employer EIN from box b Federal wages from box 1 Medicare wages from box 5 PA compensation from box 16 PA income tax withheld from box 17 T 23-3039789 219 219 219 7 Total Part A - Add the Pennsylvania columns 219 7 Part B - Miscellaneous and Non-employee Compensation from Federal Forms 1099R,1099MISC, and other statements YOU MUST SUBMIT COPIES OF EACH FORM OR STATEMENT LISTED IN THIS PART A TiS B Type C Payer name D 10998 code E Total federal amount F Adjusted plan basis G PA compensation H PA tax withheld T I Princi al Life 2 105069 0 105069 Total Part B - Add the Pennsylvania columns 105069 TOTAL - Add the totals from Parts A and B 1052881 7 Enter the TOTALS on your PA tax return on: Line la Line 13 Payment-type; A Executor fee B Jury duty pay C __ Director's fee D Expert witness fee E Honorarium F Covenant not to compete G Damages or settlement for lost wages, other than personal injury H Other nonemployee compensation. Describe: Distribution from employer sponsored retirement, pension, or qualified deferred compensation plan J Distribution from IRA (Traditional or Roth) K Distribution from Life Insurance, Annuity or Endowment Contracts L Distribution from Charitable Gift Annuities ?„? 0801910027 PAIA0601 11/26/08 0801910027 J PA Schedule C Profit or Loss From Business or Profession (S OLE PROPRIETORSHIP) Q PA-40 C (10-O) PA DEPARTMENTIOF REVENUE 2008 08031/0022 Include with Form PA-40, PA-20SIPA-65, or PAA1 I OFFICIAL USE ONLY P F Accounting method. Check the appropriate box: (1) XQ Cash (2) [] Accrual (3) [] Other (specify) ? Yes No G Was there any change in determining quantities, costs, or valuations .............................. between opening and closing inventory? If 'Yes,' submit explanation. i H Did you deduct expenses for an office in your home? ........... . ................................. X If the business is out of existence, check this box ................................................ B Business Name ? Michelle M Wissler-S eaker C Employer Identification Number D Business address (number and street) 53 Gale Road 217-80-6975 C City, State, & ZIP Code ?Cam Hill PA 17011 E Method(s) used to value closing inventory. Check the appropriate box: Sales Tax License Number (if applicable) (1) ? Cost (2) M Lower of cost or market (3) ? Other (if other attach ex lanation) Name of owner as shown on PA tax return- Owner's Social Security Number Michelle M Wissler-Speaker 217-80-6975 A Main business activity ? Real Estate Agent ; product or service ? Federal NAICS Code 531210 11R.A., 1 a Gross receipts or sales ............................ . ........................ 1 a 22,187. g i b Returns and allowances .................................................... 1 b c Balance (subtract Line 1 b from Line la) ................................................................ 1 c 22,187. 2 Cost of goods sold and/or operations (Schedule C-1, Line 8) .............................................. 2 3 Gross profit (subtract Line 2 from Line lc) .............................................................. 3 22,187. 4 Other Income (submit statement). Include interest from accounts receivable, business checking accounts and other business accounts. Also include sales of operational assets. See Instructions Booklet .................. 4 5 Total income (add Lines 3 and 4) ..... .. .. . ? P 4RT1? 5 22,187. 6 Advertising , . ........... ........ 1,900. 28 Supplies (not included on Schedule C-1) ....... 7 Amortization ............................ 29 Taxes ................................ 8 Bad debts from sales or services .......... 30 Telephone ............................ - 9 Bank charges ........................... 31 Travel and entertainment ............... 1,250. 10 Car and truck expenses .................. 5,890. 32 Utilities ............................... 11 Commissions ........................... 33 Wages................................ 12 Cost depletion but not percentage depletion 34 Other expenses (specify): 13a Regular depreciation ..................... a Continuing Education ------------------- 200. b Section 179 expense ..................... 0. - b Cellular Phone - - - - - _ ------------ 1, 800 . 14 Dues and publications .................... c Client Gifts ------------------- 750. 15 Employee benefit programs other than on Line 23 ..... d Internet Service 396. 16 Freight (not included on Schedule C-1) ... e Home Office Expenses -- 800. 17 Insurance ............................... f 18 Interest on business indebtedness ......... 9 19 Laundry and cleaning .................... h ------------------- 20 Legal and professional services .........., i 21 Management fees ....................... j ------------------- 22 Office supplies .......................... 1,534. k 23 Pension and profit-sharing plans for employees ...... 34 Total other expenses ................... 3,946. 24 Postage ................................ 35 Total Expenses (add Lines 6 through 34) . 14,520. 25 Rent on business property ................ 36 Reduce expenses by the total 26 Repairs ' ' ' ' ' ' ' ' business credits claimed (for example, E l t I ti P C 27..-Subcontractor fees mp oymen ncen ve ayments redit) -- or- -our PA40 . 37 Total adjusted expenses (Subtract Line 36 from Line 35) ....... . .............. .. .. .. ... 0- 37 14,520. 38 Net profit or loss (subtract Line 31 from Line 5). If a net loss check the box. Enter the result on your PA tax return . Loss n 38 7,667. PAIZO612 12/01108 0803110022 SIDE1 0803110022 J PA Schedule C PA-40 C (10-0 PA DEPARTNIVNROF REVENUE 080321,0020 OFFICIAL USE ONLY Name of owner as shown on PA tax return-. Social Security Number Michelle M Wissler-S eaker 217-80-6975 1 Inventory at beginning of year (if different from last year's closing inventory, include explanation) ............ .1 2a Purchases ................................................................ rj b Cost of items withdrawn for personal use .................................... 2b c Balance (subtract Line 2b from Line 2a) ................................................................ 2c 3 Cost of labor (do not include salary paid to yourself or subcontractor fees) ................................. 3 4 Materials and supplies ............................................................................... 4 5 Other costs (nclude schedule) ........................................................................ 5 6 Add Lines 1, 2c, 3, 4, and 5 .......................................................................... 6 7 Inventory at end of year .............................................................................. 7 8 Cost of goods sold and/or operations (subtract Line 7 from Line 6). Enter here and on Part I, Line 2 ........ " 8 PA PIT law does not permit the bonus depreciation elections added to the Internal Revenue Code (IRC) in 2002 and 2003. PA PIT law limits IRC Section 179 current expensing to the expensing allowed at the time you placed the asset into service or in effect under the IRC of 1986 as amended January 1, 1997. For each asset, you must also report straight-line depreciation, unless not using an optional accelerated depreciation method. You need the amount of straight-line depreciation to take advantage of Pennsylvania's Tax Benefit Rule when you sell the asset. See the PA PIT Guide for the Tax Benefit Rule. 1 Total Section 179 depreciation (do not include in items below) .......................................... 1 0 2 Less: Section 179 depreciation included in Schedule C-1 ............................................... 2 3 Balance (subtract Line 2 from Line 1). Enter here and on Part Il, Line 13b ............................... 3 0. Description of property Date Cost or Depreciation Method of Life Depreciation for acquired other basis allowed or allowable computing or this year in prior years depreciation rate (a) (b) (c) (d) (e) M (9) 4 Other depreciation: Buildings ................. Furniture and fixtures ...... Transportation equipment . . Machinery and other equipment ... Other (specify) . ---------------- ---------------- ----------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- - - - - - - - - - - - - - - - - - 5 Totals add all__.ine 4_amounts) ............. 5 6 Any depreciation included in Schedule C-1 ............................................................. 6 7 Balance (subtract Line 6 from Line 5). Enter here and on Part Il, Line 13a .................. PAIZO612 12101/08 ?, 0803210020 SIDE 2 0803210020 J IN FEV-1630(12-08) UNDERPAYMENT OF ESTIMATED TAX 2008 BY INDIVIDUALS BUREAU OF INDIVIDUAL TAXES Name as shown on PA-40 Social Security Number Michelle M Wissler-Speaker 1217-80-6975 Street Address 53 Gale Road City or Post Office State ZIP Code Camp Hill PA 17011 1 a 2008 Tax Liability from Line 12 of the PA-40 ............................................................ 1 a 3,468. 1 b Multiply the amount on Line 1 a by 0.90 ..................................................... . ........... 1 b 3,121. 2 Add the amounts reported on Lines 13, 17, 21, 22 and 23 of the PA-40 .................................... 2 7. 3 Subtract Line 2 from Line 1a. (if result is less than $246, stop here.) ........................... . .......... 3 3,461. 4 Subtract Line 2 from Line 1 b .......................................................................... 4 3,114. ESTIMATED PAYMENT DUE DATES - Fiscal filers see instructions. a b c d 5 Di id Li 4 b th Aril 15, 2008 June 16, 2008 September 15, 2008 January 15, 2009 v e ne y e number of payments required for the year (usually four). Enter the result in the appropriate columns ............. 5 778. 778. 779. 779. 6 Estimated tax paid including carryover credit from previous tax year. See instructions ....... 6 7 Overpayment (from Line 10) from a previous i d i t i per o (see ns ruct ons) ..................... 7 0. 0. 0. 8 Add Lines 6 and 7 ........................... 8 0. 0. 0. 9 Underpayment, Subtract Line 8 from Line 5. If Columns a through d are all zero, stop here: No penalty is due ....... 9 778. 778. 779. 779. 10 Overpayment. Subtract Line 5 from Line 8. If Columns a through d all show an overpayment, stop here. No penalty is due .... 10 0.1 0. 0. 0 PgR7'11 • r- •• ?• ?'• •". •+"•+?' MaY"'?"? " U1W LOA pdymenu yuu Undue as snown in rant u, une n were paid on time and the amount shown on Part 11, Line 11 is equal to or more than the amount in Part 11, Line 12 or Line 13, for the same payment period. This exception does not apply if you did not file a return for the .or year or if the prior year's return was filed as a part-year resident EXCEPTION 1 WORKSHEET - Part 11, Line 11 Calculation A Divide the amount reported in Part I, Line 2 by 4. Enter the amount in each of the four columns ....... B Enter the estimated payments reported in Part I, Line & Enter the payments under the installment period in which they were paid .. . C Add Lines A and B under each column .............. a April 15, 2008 b June 16, 2008 c September 15, 2008 d January 15, 2009 11 Enter the amounts listed on Exception 1 Worksheet, Line C. For Column a this is the amount from Line C above. For Column b add the amounts of Columns a and b from Line Q for Column c add the amounts from Columns a, b and c; and for Column d add the amounts from Columns a, b, c andd ....................................... 11 12 Exception 1 - Tax on 2007 income using 2008 tax rate. See instructions .................... 12 If the amount on Line 11 is equal to or greater than Line 12, you do not owe penalty for that quarter and you should place an X in the applicable box on Line 14a or 14b for that quarter. EXCEPTION 2 WORKSHEET - Use this worksheet if your income was earned unevenly throughout 2008 and your 2008 estimated tax payments, tax withholdings, and credits equal at least 90 per EXCEPTION-2-WORKSHEET - Part 11, Line 13 Calculation A Enter your actual taxable income for the period ...... B Multiply Line A by 3.07% (0.0307). This is the tax due .......... :ent or Me tax on your taxable income for the periods. 01/01108-03131108 01101/08-05131108 01101108-08131108 01/01/08 -12/31/08 13 Exception 2 - Tax on 2008 income over three, five, eight Enter 90% Enter 90% Enter 90% Enter 90% and 12 month periods. Enter 90 percent of Exception 2 Line B 13 If the amount on Line 11 is equal to or greater than Line 13, you do not owe penalty for that payment period and you should place an X in the applicable box on Line 14a or 14b for that quarter. PAIA3112 01114109 IN Michelle M Wissler-Speaker PAQT III -f 4W1 TI,4T{I,I ('S'a',INTCDCCT !`l1nf Dl CTC, 1'7 AICC i G'_TUenflnu ?r.it• ?in??? n?_T..?.rv...-'......... 14a Number of days after due date of estimated payment to and including date of annual payment or December 31, 2008, whichever is earlier. If December 31 is earlier, enter 260, 198 and 107 respectively .......................... 14a 260 198 14b Number of days after due date of estimated payment to and R _ including date of annual payment or April 15, 2009, yz; whichever is earlier. If April 15 is earlier, enter 90 ........ 14b 14c Number of days after December 31, 2008 to and including date of annual payment or April 15, 2009, whichever is earlier. If April 15 is earlier, enter 105 in each column ..... 14e 105 105 15a Number of days on Line 14a times 0.000192 times underpayment on Line 9 .......................... 15a $ 39. $ 29. 15b Number of days on Line 14b times 0.000137 times underpayment on Line 9 .......................... 15b - . 15c Number of days on Line 14c times 0.000137 times underpayment on Line 9 .......................... 15c: $ 11. $ 11 . 217-80-6975 LY (SEE INSTRUCTIONS+,u? 107 t , K-1 9 0 - =IR 105 M, MR 16 1 ` f $ 10. 11. OrY 16 Interest. Add amounts on Lines 15a, b and c. Make check payable to PA Department of Revenue ................................. 1 16 Is 127. SPECIAL EXCEPTION INFORMATION Please enter the following information to verify the correct application of the special exceptions rule: A Enter the amount of your 2007 PA Tax Liability (Line 12 from your 2007 PA-40 tax return) less the amounts from Lines 13, 17, 22 and 23 from your 2007 PA-40 tax return ...................................................................................... B Did you qualify for 100 percent Tax Forgiveness on your 2007 PA-40 tax return? . Yes n No F1 If the amount for Line A is $246 or greater, or you do not answer 'Yes' to Line B, you do not qualify for the special exception. See the instructions for 'DETERMINING THE UNDERPAYMENT AMOUNT ON WHICH THE ADDITION OF INTEREST MAY BE ASSESSED' for additional information. EXCEPTION 3 WORKSHEET FOR FARMING To determine if you qualify for this exception, you will need to know your total gross income for the year and your gross income from farming. Gross income from farming is only that income reported on Schedule C and F that relates to farming. Income from the sale or disposition of farming equipment or livestock reported on Schedule D is not farming income. Farmers who do not qualify for this exception should calculate the interest penalty from January 15 of the year following the close of the taxable year to April 15. To see if the farming exception applies, complete Exception 3 Worksheet. EXCEPTION 3 WORKSHEET PART A A Total gross income from all sources including Schedules C, F and K-1 ....................................................... B Enter 66.67 percent of Line A• Multiply Line A by 0.6667 ................................................................ . C Gross income from farming (exclude Schedule D income). If Line C is less than Line B, you do not qualify for the farming exception. If none of the other exceptions apply, you must pay interest on the underpayment of estimated taxes. If Line C is greater than Line B, continue on to Part B . . PART B D Date PA-40 was filed .......................................................................................... E Amount of tax due on 2008 PA-40 (Line 25) ......................................................................... . F Amount of tax paid with 2008 PA-40. If Line F is greater than or equal to Line E and your total estimated payments were made by January 15, 2009, or the return was filed and the total tax due was paid before March 1, you do not owe an underpayment penalty ...................... EXAI LE°OFri TERESjr N a? 1st Estimated Payment 2nd Estimated Payment 3rd Estimated Payment 4th Estimated Payment Due Date Due Date Due Date no. nat. Underpayment ................................. 14a Days late through 12/31/08 (1st, 2nd and 3rd estimated payment-due dates __ ...... .............. . 14b Days late 01/15/09 through 04/15/09 (4th estimated payment due date) .............................. 14c Days late 01/01/09 to 04/15/09 (1st, 2nd and 3rd estimated payment due dates) ...................... . 15a Days on Line 14a times 0.000192 (2008 daily interest rate) times underpayment of $473.75 ..................... 15b Days on Line 14b times 0.000137 (2009 daily interest rate) times underpayment of $473.75 .................... . 15e Days on Line 14c times 0.000137 (2009 daily interest rate) times underpayment of $473.75 .......... • ......... . 16 Total Lines 15a, ISb and ISc to determine penalty ....... $473.75 $473.75 $473.75 $473.75 14a 260 198 107 e ' a ? E 14b - 90 14c 105 105 105 Il 15a $23.65 $18.01 $9.73 a g A R 156 w ?' .? 't ??,?,T" Ali. •_ ? =:r $5.84 Tp? 15c $6.81 $6.81 $6.81 - ° .......................................................... 16 $77.66 PALA3112 01/15109 OMB No. 1545-0074 Form8a8829 Expenses for Business Use of Your Home ? File only with Schedule C (Form 1040). 2008 Department of the Treasury Use a separate Form 8829 for each home you used for business during the year. Attachment Internal Revenue Service (99) ? See separate instructions. Sequence No. 66 Name(s) of proprietor(s) - Your social security number Michelle M Wissler-Speaker 1217-80-6975 Pall;' Part of Your Home Used for Business Real Estate Agent 1 Area used regularly and exclusively for business, regularly for daycare' or for storage of inventory or r product samples (see instructions) .................................................................... 1 120 2 Total area of home .................................................................................. 2 2 , 900 3 Divide line 1 by line 2. Enter the result as a percentage ..... ° ............................................ 3 4.14 % For daycare facilities not used exclusively for business go to line 4. All others go to line 7. 1 4 Multiply days used for daycare during year by hours used per day .............. 4 hr 5 Total hours available for use during the year (366 days x 24 hours) (see instructions) ............. 5 8,784 hr 6 Divide line 4 by line 5. Enter the result as a decimal amount ................... 6 ? t 7 Business percentage. For daycare facilities not used exclusively for business, multiply line 6 by line 3 (enter the result as a ' percentage). All others, enter the amount from line 3 ............................................................ 7 4.14 % Pa'll'' Figure Your Allowable Deduction 8 Enter the amount from Schedule C, line 29, plus any net gain or (loss) derived from the business use of your home and shown on Schedule D or Form 4797. If more than one place of business, see instructions ..... 8 9,092. a b See instrs for columns (a) and (b) before completing lines 9-21. ,-:<..nrN Direct expenses O Indirect expenses W 9 Casualty losses (see instructions) ................ 9 p 10 Deductible mortgage interest (see instructions) .... 10 10,141. 11 Real estate taxes (see instructions) ............... 11 3,823. 12 Add lines 9, 10, and 11 .......................... 12 13,964. 4' -- . 13 Multiply line 12, column (b) by fine 7 .............. -- 1. 13 578. _ l 14 Add line 12, column (a) and line 13 .... ° ....... 14 578. ,- s 15 Subtract line 14 from line 8. If zero or less, enter -0- ...... _ . ... .. 15 8,514. 16 Excess mortgage interest (see instructions) ....... 16 17 Insurance ...................................... 17 18 Rent .......................................... 18 19 Repairs and maintenance ........................ 19 20 Utilities ........................................ 20 5, 352. " 21 Other expenses (see instrs) ...................... 21 sz 22 Add lines 16 through 21 ......................... 22 5,352. 23 Multiply line 22, column (b) by line 7 .................. . ..................... 23 222. ; 24 Carryover of operating expenses from 2007 Form 8829, line 42 ................ 24 25 Add line 22 column (a), line 23, and line 24 ............... ° ............. ° ............................... 25 222. 26 Allowable operating expenses. Enter the smaller of line 15 or line 25 ................................................... 26 222. 27 Limit on excess casualty losses and depreciation. Subtract line 26 from line 15 ............................. 27 8,292. 28 Excess casualty losses (see instructions) .................................... 28 29 Depreciation of your home from line 41 below ................................ 29 30 Carryover of excess casualty losses and depreciation from 2007 Form 8829, line 43 ............... 30 31 Add lines 28 through 30 .............................................................................: 31 32 Allowable excess casualty losses and depreciation. Enter the smaller of line 27 or line 31 ...... ° .............................. 32 33 Add lines 14, 26, and 32 ............................................... ° ............................... 33 800. 34 Casualty loss portion, if any, from lines 14 and 32. Carry amount to Form 4684, Section B .................. 34 35 Allowable expenses for business use of your home. Subtract line 34 from line 33. Enter here and on Schedule_C,_line 30. If your home was used for more than one business,. see instructions ................. ? 35 800. ?;rtll "N Depreciation of Your Home 36 Enter the smaller of your home's adjusted basis or its fair market value (see instructions) .................................... 36 37 Value of land included online 36 ...................................................................... 37 38 Basis of building. Subtract line 37 from line 36 ................. ...... ................................ 38 39 Business basis of building. Multiply line 38 by line 7 ..................................................... 39 40 Depreciation percentage (see instructions) ............................................................. 40 % 41 Depreciation allowable (see instructions). Multiply line 39 by line 40. Enter here and on line 29 above ............................ 41 Part IVY ' Car over of Unallowed Expenses to 2009 42 Operating expenses. Subtract line 26 from line 25. If less than zero, enter -0- .............................. 42 0. 43 Excess casualty losses and depreciation. Subtract line 32 from line 31. If less than zero, enter -0- ........... 43 BAA For Paperwork Reduction Act Notice, see separate instructions. FDIA6902 12/24/08 Form 8829 (2008) - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - Depart"Ient of the TService as ry (99) 2000 Form 1040-V Payment Voucher Intern use this voucher when making a payment with Form 1040. Do not staple this voucher or your payment to Form 1040. Make your check or money order payable to the 'United States Treasury.' Enter the amount 8162 0 Write your social security number (SSI) on your check or money order. ofy0ur.payment ........ FDIA8601 06/0910a 1030 MICHELLE M WISSLER-SPEAKER --__ IN-TERNA-L REVENUE SERVICE 53 GALE ROAD PO BOX 37008 CAMP HILL PA 17011 HARTFORD CT 06176-0008 217806975 RX WISS 30 0 200812 610 ----------------- - -----------------ml 2Q0.. A= pA PMEEN UOIH? r 217-80-6975 WI WISSLER SPEAKER MICHELLE M 53 GALE ROAD CAMP HILL PA 17011 DEPARTMENT USE ONLY I I PAIZ3401 11106/08 0800917080 PAYMENT AMOUNT $ 3588.00 Make check or money order payable to the Pennsylvania Department of Revenue FORM 531 - FINAL EARNED INCUMt I AR tit I UKN ATTACH APPROPRIATE WEST SHORE TAX BUREAU COPIES OF STATE SCHEDULES AND/OR ALL PHONE: 717-761-4900 W-2•S & 1099.5 WEB SITE: WWW.WESTAB.ORG TAX YEAR 2008 YOU ARE REQUIRED BY LAW TO FILE THIS RETURN uN OR BEFORE APRIL 15th EVEN IF NO TAX 13 DUE OR IF ALL TAX HAS BEEN WITHHELD FULL YEAR RESIDENT YES NO D MUNICIPALITY HAMPDEN TWP 552363 A husband and wife may both file on this form, however tax calculations must be reported in separate columns. Joint filing (combining of income or expenses) is not permitted. 24BBS SPEAKER MICHELLE 53 GALE RD CAMP HILL PA 17011 t?r?lll?r,Ill??rrr?l[r?rlir?l?l?llr?rrlrirlrririrl?r?llrlrrl,I Moved in 111 Address Moved in 111 Address Moved Out Moved Out Moved in Moved in Moved Out Moved Out Moved in Moved in Moved Out 12131 Moved Out 12/31 YOU MUST Taxpayer ASS # T/P A - NAME y T/P B - NAME + COMPLETE Taxpayer B SS # MICHELLE 1. Gross Earnings.from Employment: Enclose VV-2s 2. Other Earned Income Enclose 1099-MISC 1 1099-R Excluding CODES 3,4 & 711099-C 3. Allowable Non-Reimbursed Employee Business Expenses Enclose PA Sch UE 4. Taxable Earnings Add Lines 1 & 2 Subtract Line 3 5. Net Loss Attach PA Sch C, F, RK-1 and/or NRK 1 _ of 6. Subtotal Subtract Line 5 from Line 4 IF LESS THAN ZERO, ENTER ZERO 7. Net Profits Attach PA Sch C, F. RK-1 and/or NRK-1 ! ". = s , 8. Total Earned Income Line 6 + Line 7 DO NOT ROUND past this point 9. Tax Liability Line B multiplied by tax rateee back of Return for tax rates) 10. Quarterly Estimated Payments/Credit From Previous Tax Year 10 11. Earned Income Tax Withheld Generally the amount is shown in Box 19 of attached W-2s Alz/ 12. Misc Credit See worksheet on back of form for calculating Philadelphia/Out of State Credit 12 13. Total of 10, 11, & 12 13 14. REFUNDICREDIT Subtract Line 9 from Line 13 14 15. CREDIT TO NEXT YEARICREDIT TO SPOUSE Next Year ? Spouse ? 16. TAX DUE If Line 9 is greater than Line 13-Subtract Line 13 from Line 9 16 byl 17. Interest + Penalty (1 % per month after April 151h) 17 18. TOTAL AMOUNT DUE Line 16 + Line 17 I declare under penalties of perjury that I have examined this return and to the best of my knowledge and belief, it is a true, accurate and complete return. Signature-Taxuaver A Date Occunation F-Mail n-Ai..,,, T, Signature-Taxpayer B Date Occupation E-Mail Davtime Tplpnhnno V Ni^n'G .:. t .,.... /7 *l' / "v •ji"? % ?, .. Ji4?l Fnr,7 AM- , 1 1 i HiI Dr. /??.- !1 1Jlf ? PA Schedule C 0800110022 Profit or Loss From Business or Profession (SOLE PROPRIETORSHIP) PA 40 C (10-08) o 2008 PA DEPARTMENT OF REVENUE Include with Form PA-40, PA-20S/PA-65, or PA-41 OFFICIAL USE ONLY Name of owner as shown on PA tax return: Owner's Social Security Number Michelle M Wissler-Speaker 217-80-6975 A Main business activity ? Real Estate Agent product or service ? B Business Name ? Michelle M Wissler-S eaker C Employer Identification Number D Business address (number and street) 53 Gale Road 217-80-6975 C City, State, & ZIP Code ?Cam Hill PA 17011 E Method(s) used to value closing inventory. Check the appropriate box: Sales Tax License Number (if applicable) (1) ? Cost (2) n Lower of cost or market (3) [] Other (if other, attach explanation) F Accounting method. Check the appropriate box: (1) X? Cash (2) E] Accrual (3) [] Other (specify) ? Ye G Was there any change in determining quantities, costs, or valuations .............................. between opening and closing inventory? If 'Yes,' submit explanation. H Did you deduct expenses for an office in your home? ............................................. X If the business is out of existence, check this box ................................................ AW& 'A.. 1 .(; ?1ie ,f=rte ,t 1,=tom >t Federal NAICS Code 531210 1 a Gross receipts or sales ..................................................... 1 a 22,187. b Returns and allowances .................................................... 1 b c Balance (subtract Line 1 b from Line 1 a) ................................................................ 1 c 22,187. 2- Cost of goods sold and/or operations (Schedule C-1, Line 8) ...................................... . .......' 2 3 Gross profit (subtract Line 2 from Line lc) .............................................................. 3 22,187. 4 Other Income (submit statement). Include interest from accounts receivable, business checking accounts and . other business accounts. Also include sales of operational assets. See Instructions Booklet .................. 4 5 Total income (add Lines 3 and 4) ? PAR II D dUCtl nS 9M ue -,r I ? , 1 22,187. 6 Advertising 9 • • • • • , • • ... • . . . . . , ........... 1,900. ) 28 Supplies (not included on Schedule C 1 7 Amortization ............................ 29 Taxes ................................ 8 Bad debts from sales or services .......... 30 Telephone ............................ 9 Bank charges ........................... 31 Travel and entertainment ............... 1 250 10 Car and truck expenses .......... . ....... 5,890. 32 Utilities ............................... , . 11 Commissions ........................... 33 Wages................................ 12 Cost depletion but not percentage depletion 34 Other expenses (specify): 13a Regular depreciation ..................... a Continuing Education 200 b Section 179 expense ..................... 0. - _ _ b Cellular Phone . 1 800 14 Dues and publications .................... ----------- - - - - - - - - C Client Gifts , . 750 15 Employee benefit programs other than on Line 23 ..... d Internet Se r vic e . 396 16 Freight (not included on Schedule C-1) ... _ _ _ _ _ _ a Home Office Expenses . 800 17 Insurance ............................... f . 18 Interest on business indebtedness ......... 9 19 Laundry and cleaning .................... h 20 Legal and professional services ........... i 21 Management fees ....................... ------------------- j 22 Office supplies .......................... 1,534. ------------------- k 23 Pension and profit-sharing plans for employees ...... ------------------- 34 Total other expenses ................... 3 946 4 Postage ................................ 35 Total Expenses (add Lines 6 through 34) , . 14 520 25 Rent on business property ................ . 36 Reduce expenses by the total , . 26 Repairs ................................. business credits claimed (for example, E l 27 Subcontractor fees .:: mp oyment Incentive Payments Credit) on our PA-40 .. . 3i 1 otal adjusted expenses (Subtract Line 36 from Line 35) ? 37 14,520. 38 Net profit or loss (subtract Line 37 from Line 5). If a net loss check the box Enter the result on your PA tax return Loss n 38 7,667. PAIZO612 12/01/09 0803110022 SIDE 1 0803110022 ,?,I . J 0803210020 PA Schedule C 0.08 (I PA-00 CA PA DEPTM INTOF REVENUE --- I OFFICIAL USE ONLY Name of owner as shown on PA tax return: Social Security Number Michelle M Wissler-Speaker 217-80-6975 SCHEDULE&C,-1' CosCffi?Goods5old,ar?tllar'Operatlos "T ILA 1, = 1 Inventory at beginning of year (if different from last year's closing inventory, inclu de explanation) ............ 1 2a Purchases ................................................................ 2a b Cost of items withdrawn for personal use -* c Balance (subtract Line 2b from Line 2a) ................................................................ 2c 3 Cost of labor (do not include salary paid to yourself or subcontractor fees) ................................. 3 4 Materials and supplies ............................................................................... 4 5 Other costs (include schedule) ........................................................................ 5 6 Add Lines 1, 2c, 3, 4, and 5 .......................................................................... 6 7 Inventory at end of year .............................................................................. 7 8 Cost of goods sold and/or operations (subtract Line 7 from Line 6). Enter here and on Part I, Line 2 ........ > 8 ti S.G,HEDllLE C e eciatlo d e? '', f;Qi;, +:;" PA PIT law does not permit the bonus depreciation elections added to the Internal Revenue Code (IRC) in 2002 and 2003. PA PIT law limits IRC Section 179 current expensing to the expensing allowed at the time you placed the asset into service or in effect under the IRC of 1986 as amended January 1, 1997. For each asset, you must also report straight-line depreciation, unless not using an optional accelerated depreciation method. You need the amount of straight-line depreciation to take advantage of Pennsylvania's Tax Benefit Rule when you sell the asset. See the PA PIT Guide for the Tax Benefit Rule. 1 Total Section 179 depreciation (do not include in items below) .......................................... > 1 0 2. Less: Section 179 depreciation included in Schedule C-1 ........... 3 Balance (subtract Line 2 from Line 1). Enter here and on Part II, Line 13b ............................... > 3 0. Description of property Date Cost or Depreciation Method of Life Depreciation for acquired other basis allowed or allowable computing or this year in prior years depreciation rate (a) (b) (c) (d) (e) (f) (9) 4 Other depreciation: Buildings ................. Furniture and fixtures ...... Transportation equipment . . Machinery and other equipment ... Other (specify) . ---------------- ---------------- ---------------- ---------------- ---------------- --------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- 5 Totals (add all Line 4 amou_nts)_,_._,__ ,__,_ , . , . , , , • , .......... • ................... 5 6 Any depreciation included in Schedule C-1 ............................................................. 6 7 Balance (subtract Line 6 from Line 5). Enter here and on Part ll, Line 13a ............................... ? 7 PAIZO612 12/01/08 0803210020 SIDE 2 0803210020 j SCHEDULE C (Form 1040) Department of the Treasury Internal Revenue Service Profit or Loss From Business (Sole Proprietorship) OMB No. 1545-0074 2nOQ b- Partnerships, joint ventures, etc, generally must file Form 1065 or 1065-B. ,,Attach to Form 1040, 1040NR, or 1041. ,,See Instructions for Schedule C (Form 1040). Attach cent 09 Name of proprietor Social security number(SSN) Michelle M Wissler-S eaker 217-80-6975 A Principal business or profession, including product or service (see instructions) B Enter code from instructions Real Estate Agent -531210 C Business name. If no separate business name, leave blank. D Employer ID number (EIN), if any E Business address (including suite or room no.)? 53 Gale Road ------------------------------------------------- City, town or post office, state, and ZIP code Camp Hill, PA 17 011 F Accounting method: (1) IX I Cash (2) 11 Accrual (3) Other (specify) ? G Did you 'materially participate' in the operation of this business during 2008? If 'No,' see instructions for limit on losses XTYes No H If you started or acquired this business during 2008, check here .......................................................... . ? Pai?1 Income 1 Gross receipts or sales. Caution. See the instructions and check the box if: • This income was reported to you on Form W-2 and the 'Statutory employee' box on that form was checked,or • You are a member of a qualified joint venture reporting only rental real estate income not subject to self-employment tax. Also see instructions for limit on losses ................................. ?? 1 22,187. 2 Returns and allowances .............................................................................. 2 3 Subtract line 2 from line 1 ............................................................................ 3 22,187. 4 Cost of goods sold (from line 42 on page 2) ............................................................ 4 5 Gross profit Subtract line 4 from line 3 ................................................................ 5 22,187. 6- Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) .................................................................................... 6 7 Gross income. Add lines 5 and 6 .................................................................... ? 7 22,187. P rt Ir _'' Expenses. Enter ex enses for business use of your home only on line 30. 8 Advertising ................... 8 1,900. 18 Office expense ........................ 18 1,534. 9 Car and truck expenses 19 Pension and profit-sharing plans ........ 19 (see instructions) ............. 9 5,890. 20 Rent or lease (see instructions): 10 Commissions and fees ........ 10 a Vehicles, machinery, and equipment ..... 20a 11 Contract labor b Other business property ................ 20b (see instructions) ............. 11 21 Repairs and maintenance ............... 21 12 Depletion ..................... 12 22 Supplies (not included in Part III) ........ 22 13 Depreciation and section 23 Taxes and licenses .................... 23 179 expense deduction (not included in Part III) 24 Travel, meals, and entertainment: (see instructions) ............. 13 a Travel ................................ 24a 14 Employee benefit programs b Deductible meals and entertainment (other than on line 19) ......... 14 (see instructions) ...................... 24b 625 . 15 Insurance (other than health) ... 15 25 Utilities ............................... 25 16 Interest: -- 26 Wages (less employment credits) ........ 26 b Mortgage (paid to banks, etc) ........ 166ab 27 Other expenses (from line 48 on .. page 2) ............................. 27 3,146. 17 Legal & professional services .. 17 ham"?? 28 Total expenses before expenses for business use of home. Add lines 8 through 27 ....................... ? r30 13,095. 29 Tentative profit or (loss). Subtract line 28 from line 7 .................................................... 9,092. 30 Expenses for business use of your home. Attach Form 8829 ............................................. 800. 31 Net profit or (loss). Subtract line 30 from line 29. • If a profit, enter on both Form 1040, line 12, and Schedule SE, line 2 or on Form 1040NR, line 13 (if you checked the box on line 1, see instructions). Estates and trusts, enter on Form 1041, line 3. 31 8,292. • If a_loss, you must go to line 32. 32 If you have a loss, check the box that describes your investment in this activity (see instructions). • If you checked 32a, enter the loss on both Form 1040, line 12, and Schedule SE, line 2, or on Form 1040NR, line 13 (if you checked the box on line 1, see the line 31 instructions). Estates and trusts, enter All investment is on Form 1041, line 3. 32a © at risk. Some investment • If you checked 32b, you must attach Form 6198. Your loss may be limited 32b n is not at risk BAA For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule C (Form 1040) 2008 FDIZ0112 11120/08 I • Schedule C (Form 1040) 2008 Michelle M Wissler-S 217-80-6975 Page 2 P .art ,?l ; ' Cost of Goods Sold (see instructions) 33 Method(s) used to value closing inventory: a Cost b Lower of cost or market c ? Other (attach explanation) 34 Was there any change in determining quantities, costs, or valuations between opening and closing inventory? If 'Yes,' attach explanation ...................................................................................... [] Yes ? No 35 Inventory at beginning of year. If different from last year's closing inventory, attach explanation ................................................................................... 35 36 Purchases less cost of items withdrawn for personal use ................................................. 36 37 Cost of labor. Do not include any amounts paid to yourself ............................................... 37 38 Materials and supplies ............................................................................... 38 39 Other costs .................................. 40 Add lines 35 through 39 .............................................................................. 40 41 Inventory at end of year .............................................................................. 41 42 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on page 1, line 4 ................ 42 KRINU ° Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9 and are not required to file Form 4562 for this business. See the instructions for line 13 to find out if you must file Form 4562. 43. When did you place your vehicle in service for business purposes? (month, day, year) ? 01/01/2008 44 Of the total number of miles you drove your vehicle during 2008, enter the number of miles you used your vehicle for: a Business - - - - - - 10 , 62 8 b Commuting (see instructions) 0 c Other 9,136 45 Was your vehicle available for personal use during off-duty hours? .................................................. XX Yes ? No 46 Do you (or your spouse) have another vehicle available for personal use? ............................................ nYes MX No 47a Do you have evidence to support your deduction? ................................................................. X? Yes R No b If 'Yes,' is the evidence written? .............................................. ................................ n Yes F] No jtfpr?ty Uther Expenses. List below business expenses not included on lines 8-26 or line 30. Continuing _E ucation ---------------------------------------- Cellular Phone --------------------------------------------------------- Client-Gifts -------------------------------------------------------- Internet Service --------------------------------------------------------- 200. 1,800. 750. 396. 48 Total other expenses. Enter here and on page 1, line 27 ................................................. 148 I 3,146. Schedule C (Form 1040) 2008 FDIZ0112 11/20/08 8829 OMB No. 15450074 Form Expenses for Business Use of Your Home ? File only with Schedule C (Form 1040). 2008 Department of the Treasury Use a separate Form 8829 for each home you used for business during the year. Internal Revenue Service (99) ? See separate instructions. Attachment Sequence No. 66 Name(s) of proprietor(s) Your social security number Michelle M Wissler-S eaker 1 217-80-6975 Part I ,f'i` Part of Your Home Used for Business Real Estate Agent 1 Area used regularly and exclusively for business, regularly for daycare, or for storage of inventory or product samples (see instructions) .................................................................... 1 120 2 Total area of home .................................................................................. 2 2,900 3 Divide line 1 by line 2. Enter the result as a percentage .................................................. 3 4.14 % For daycare facilities not used exclusively for business go to line 4. All others go to line 7. ! 4 Multiply days used for daycare during year by hours used per day .............. 4 hr 5 Total hours available for use during the year (366 days x 24 hours) (see instructions) ............. 5 8,784 hr 6 Divide line 4 by line 5. Enter the result as a decimal amount ................... 6 7 Business percentage. For daycare facilities not used exclusively for business, multiply line 6 by line 3 (enter the result as a ' percentage). All others, enter the amount from line 3 ............... ? 7 4 14 % . x:112".; Figure Your Allowable Deduction 8 Enter the amount from Schedule C, line 29, plus any net gain or (loss) derived from the business use of your home and shown on Schedule D or Form 4797. If more than one place of business, see instructions ..... 8 9,092. See instrs for columns (a) and (b) before completing lines 921. gif (a) Direct expenses (b) Indirect expenses 9 Casualty losses (see instructions) ................ 9 10 Deductible mortgage interest (see instructions) .... 10 10,141. 11 Real estate taxes see instructions 3,823. 12. Add lines 9, 10, and 11 .......................... 13 Multiply line 12, column (b) by line 7 .............. 12 1 13 13,964. 578, y" t 14 Add line 12, column (a) and line 13 ............ - 14 578. 15- Subtract line 14 from line 8. If zero or less, enter -0 C 15 8,514. 16 Excess mortgage interest (see instructions) ....... 16 , „d 17 Insurance ...................................... 17 f; 18 Rent 18 19 Repairs and maintenance ........................ 19 20 Utilities ........................................ 20 5,352. `' 21 Other expenses (see instrs) ...................... 21 - - 22 Add lines 16 through 21 ......................... 22 5,352. 23 Multiply line 22, column (b) by line 7 ........................................ 23 222. 24 Carryover of operating expenses from 2007 Form 8829, line 42 ................ 24 25 Add line 22 column (a), line 23, and line 24 .................................... 25 222. 26 Allowable operating expenses. Enter the smaller of line 15 or line 25 ................................................... 26 222. 27 Limit on excess casualty losses and depreciation. Subtract line 26 from line 15 ............................. 27 8,292. 28 Excess casual losses see instructions a , 29 Depreciation of your home from line 41 below ................................ 29 `. 30 Carryover of excess casualty losses and depreciation from 2007 Form 8829, line 43 ............... 30 31 Add lines 28 through 30 .............................................................................. 31.,n 32 Allowable excess casualty losses and depreciation. Enter the smaller of line 27 or line 31 ................. . ................... 32 33 Add lines 14, 26, and 32 .............................................................................. 33 800. 34 Casualty loss portion, if any, from lines 14 and 32. Carry amount to Form 4684, Section B .................. 34 35 Allowable expenses for business use of your home. Subtract line 34 from line 33. Enter here and on = Schedule C,_line. 30.__lf_ our home was used for more than one business, see instructions ... ............. 35 800 1?art 111 `t Depreciation of Your Home . 36 Enter the smaller of your home's adjusted basis or its fair market value (see instructions) .................................... 36 37 Value of land included online 36 ...................................................................... 37 38 Basis of building. Subtract line 37 from line 36 ................................. ..................... 38 39 Business basis of building. Multiply line 38 by line 7 ..................................................... 39 40 Depreciation percentage (see instructions) ............................................................. 40 % 41 Depreciation allowable (see instructions). Multiply line 39 by line 40. Enter here and on line 29 above ........................ 41 .... Part IV K Car over of Unallowed Expenses to 2009 42 Operating expenses. Subtract line 26 from line 25. If less than zero, enter -0- .............................. 42 0. 43 Excess casualty losses and depreciation. Subtract line 32 from line 31. If less than zero, enter -0- ........... 43 BAA For Paperwork Reduction Act Notice, see separate instructions. FOIA6902 12/24/08 Form 8829 (2008) Car and Truck Expenses Worksheet 2008 01 Keep for your records Sch C Real Estate Agent Name(s) Shown on Return Social Security Number Michelle M Wissler-Speaker 217-80-6975 Vehicle Information Vehicle 1 Vehicle 2 Vehicle 3 Complete for all vehicles 1 Make and model of vehicle ..................... 2002 suburban z-71 2 Date placed in service .......................... 01/01/2008 3 Type of vehicle ................................. Al - Auto 4a Ending mileage reading ........................ 141,312 b Beginning mileage reading ..................... 121,548 c Total miles for the year ......................... 19 , 7 64 5a Business miles from 01 /01 /08 thru 06/30/08 .... 4,104 b Business miles from 07/01/08 thru 12/31108 .... 6,524 6 Commuting miles for the year .................. 0 7 Other personal miles for the year ............... 9,136 8 Percent of business use ........................ 53.77 % % % 9 Months for special allocation. See Tax Help .... 10 Is another vehicle available for personal use? .. L_jYes Lx ]No L_Jyes No Yes No 11 Was the vehicle available for personal use during off-duty hours? .......................... Yes 8No BYes 8No BYes 8No 12 Was the vehicle used primarily by a more than 5% owner or related person? .............. Yes 8No BYes 8No Byes 8No 13a Is there evidence to support the business use claimed? ............. b If 'Yes ' is the evidence written? ............... FT ]Yes No E , ................... x Yes No Standard Mileage Rate 14 Does vehicle qualify for standard mileage rate?. 15 Was the vehicle leased? Yes No 8x N MY Yes No RY R Yes No 8 H ........................ es o es No Yes 16a Standard mileage deduction for 1/1 thru 6/30 ... 2,073. b Standard mileage deduction for 7/1 thru 12/31 .. 3,817. c Total standard mileage deduction .............. 5,890. Actual Expenses 17 Expenses: a Gasoline, oil, repairs, insurance, etc ........... b Vehicle registration, license (excluding property taxes) ................................. c Vehicle lease or rental fees ..................... dLess:_i_ncl_usion_amount ......................... 18 Expenses subtotal .............................. 19 Expenses applicable to business ............... 20 Vehicle depreciation and Sec 179 (from page 2) 21 Total actual expenses .......................... Standard Mileage vs Actual Expenses Check box to force a method 22 Standard mileage ............................... 5,890. 23 Actual expenses ................................ Sch C Real Estate Agent Michelle M Wissler-Speaker 217-80-6975 Total Car and Truck Expenses Complete for all vehicles Vehicle 1 2002 Suburban z-71 Vehicle 2 Vehicle 3 24 Line 22 or line 23 ............................... 5,890. 25 Additional expenses: a Parking fees, tolls, local transportation, etc ..... b Property taxes (including property tax portion of registration) .................................. c Less personal portion of property taxes ......... d Interest on vehicle .............................. e Less personal portion of vehicle interest ........ 26 Total expenses ................................. 5,890. 27 Less business portion of lease or rental fees less inclusion amount (if actual expenses) ...... 28 Less business portion of depreciation (if actual expenses) ............................ 29 Total car and truck expenses ................... 5,890. Vehicle Depreciation Information - Complete for Actual Expenses only 30 Cost or basis ................................... 31 Section 179 expense elected ................... 32 Depreciation and Sec 179 limit for automobiles . 33 a Economic Stimulus - Qualified Property ........ Yes No JYes No JYes No b Qualified Disaster Area - Qualified Property .... Yes No Yes No Yes No c Kansas Disaster Zone - Qualified Property ..... Yes No Yes No Yes No Re Ext No Re Ext No Reg Ext No d Gulf Opportunity Zone - Qualified Property ..... 0 F1 F1 0 0 ED FJ 50% 30% N/A 50% 30% N/A 50% 30% N/A e Percentage for Special Depreciation Allowance. f Elect OUT of Special Depr Allowance........... Yes F No Yes No Yes ?TNg Elect 30% in place of 50% Allowance .......... Yes No Yes No Yes o N N N h QuickZoom to view the Election statements ?''` - [ _1 ......................... i Special Depreciation Allowance ................ AMTSpecial Depreciation Allowance ........... 34 Prior depreciation ............................... 35 Depreciation deduction ...................... ? 36 Alternative minimum tax prior depreciation ..... 37 AMT depreciation deduction .................... 38 AMT adjustment/preference ..................... 39 QuickZoom to Asset Life History ........................................................ ? MACRS Property Involved in a Like-Kind Exchange or Involuntary Conversion 40 Elect OUT of regs under Sec 1.168(i)-6T(i) ..... F]YesaN/A ?Yes?N/A ?Yes?N/A 41 If_asset _r_epres.e.nts entire basis of replacement property, enter excess basis .................... Pre-02/28/04 transactions only (See TaxHelp): 42 Asset ID (Enter same ID on all related assets) . . 43 Check if asset represents exchanged basis of replacement property ........................... E-1 F-1 0 44 Total basis of all related parts .................. Page 2 Sch C Real Estate Agent Page3 Michelle M Wissler-Speaker 217-80-6975 State Depreciation - Complete for Actual Expenses only 45 QuickZoom to select or delete states ........ ? 46a State (CA info must be entered in CA state return, do not enter here) .............. b Asset status . . c Vehicle description.. . .............................................................. d Vehicle number .................................................................... e State cost or basis ................................................................. f State Section 179 deduction ....................................................... g State Section 179 deduction allowed (enter for dispositions only) ................. . h State Special Depreciation Allowance .............................................. i State depreciable basis ............................................................ j State prior depreciation ............................................................ k State depreciation deduction .................................................... ? If this asset represents entire basis of replacement property, enter excess basis ... m Form 8824: If luxury auto, enter depreciation at 100% business use ............... n State gain/loss basis, if different from state cost .................................. . o Include vehicle in state return ...................................................... Yes No Disposition of Vehicle Complete for all vehicles Vehicle 1 2002 Suburban Z-71 Vehicle 2 Vehicle 3 47 Date of disposition .............................. 48 Date acquired, if different from line 2 ........... 49 Sales price (business portion only) ............. 50 Expense of sale (business portion only) ........ 51 Sec 179 deduction allowed ..................... 52 Double-click to link sale to Form 6252 .......... 53 a Double-click to link sale to Form 8824 .......... b Form 8824: Depreciation at 100% bus use ..... . c Form 8824: AMT depr at 100% bus use......... 54 Gain/loss basis, if dill from In 30 (enter 100%) . 55 AMT gain/loss basis, if diff from In 77 (100%) . . 56 Depreciation allowed or allowable .............. 57 AMT depreciation allowed or allowable ......... 58 Gain or loss .................................... 59 Alternative minimum tax gain or loss ........... 60 Part of Form 4797 to which gain/loss carries.... Detail Vehicle Depreciation Information - Com fet e for Actual Ex penses oniv 61 Subject to auto limitations? ..................... Yes No Yes No Yes No 62 Truck or van? ................................... Yes No Yes No Yes No 63 Electric passenger vehicle? ..................... Yes No Yes No Yes No 64 Heavy SUV? .................................... Yes No Yes No Yes No 65 Listed property? ................................ X Yes No Yes No Yes No 66 Eligible for Sec 179 (current yr assets only)? ... Yes No Yes No Yes No 67 Use IRS tables for MACRS property? ........... Yes No Yes No J Yes No 68 Qualified Indian reservation property? .......... H Yes E No Yes No Yes No 69 Depreciation type ............................... 70 Asset class ........................................... 71 Depreciation method ............................ 72 Convention (HY assumed for MACRS property), 73 74 QuickZoom to set '08 convention. ? Recovery..pedo- d ._..... 75 Year of depreciation ............................ 76 Depreciable basis .............................. 77 Alternative minimum tax basis, if diff from In 30 78 Alternative minimum tax depreciation method .. 79 Alternative minimum tax recovery period ....... 80 Alternative minimum tax depreciable basis ..... MICHELLE M. SPEAKER, : IN THE COURT OF COMMON PLEAS Plaintiff : CUMBERLAND COUNTY, PENNSYLVANIA V. : NO. 06-5433 PETER J. SPEAKER, : CIVIL ACTION - LAW Defendant : IN DIVORCE CERTIFICATE OF SERVICE I, John J. Connelly, Jr., Esquire, of James, Smith, Dietterick & Connelly LLP, attorney for the Plaintiff, Michelle M. Speaker, hereby certify that I have served a copy of the foregoing Answer and New Matter and Counterclaim on the following on the date and in the manner indicated below: VIA FACSIMILE (717) 236-9119 AND U.S. MAIL. FIRST CLASS. PRE-PAID James G. Nealon, III, Esquire 2411 North Front Street Harrisburg, PA 17110 JAMES, SMITH, DIETTERICK & CONNELLY, LLP Dated: 1 ?- 30.0 q By: J J. onn ly, Jr. tt I #15615 P. . BOX 650 Hershey, PA 17033-0650 (717) 533-3280 t4?t? M Tt l:'?Y C, An "''J"'' t F LrD- ' jnr r . r OTARY MICHELLE M. SPEAKERj0 APR 28 Fi 3' IN THE COURT OF COMMON PLEAS CJpvi OF CUMBERLAND COUNTY, PA Plaintifi"? r WIj v. NO. 06-5433 PETER J. SPEAKER, CIVIL ACTION - LAW IN DIVORCE Defendant Defendant's Reply to New Matter and Counterclaim in Plaintiffs Answer to Defendant's Motion for Specific Performance of the Marital Settlement Agreement. The Defendant, Peter J. Speaker, files this Reply to the New Matter and Counterclaim set forth in Plaintiffs Answer to Defendant's Motion for Specific Performance of the Marital Settlement Agreement. 8-10. Admitted. 11-18. Denied. Plaintiffs Counsel calculated the pertinent amounts and submitted them to Defendant's Attorney on December 2, 2008, who accepted Plaintiff's figures on December 4, 2008-over a year ago. Attached hereto as "Exhibit A" are copies of the email and attachment received from Plaintiff's Counsel and Defense Counsel's response, which states in pertinent part: As to the QDRO, it is for $105,000, although the amount to pay off the second mortgage and tax liability is only $98,063.00. The balance will reduce the amount owed on the second QDRO as detailed in Paragraph 4. Again, if this is not your understanding, please advise. Letter, J. Nealon to J. Connelly (Dec.4, 2008). Plaintiff's Counsel did not communicate any disagreement therewith but rather Plaintiff and her Counsel executed the first QDRO and presented it to this Honorable Court. Defendant's acceptance of Plaintiff's proposal, and the parties' execution of the first QDRO based thereon, constitute an agreement, within the terms of paragraph 4 of the Marital Settlement Agreement, and this matter cannot be revived for further dispute some twelve months later. 19-20. Admitted. 21. Denied as stated. It is admitted that Plaintiff has been late with Belco payments at least once since the divorce was granted. It is averred that because of Plaintiff's continued use of credit accounts opened in both her name and Defendant's name and her repeated failure to make timely payments thereon, Defendant's credit has been ruined to the extent that his credit accounts have cancelled or restricted severely. By way of further response, while Defendant has satisfied over $50,000, of the parties' joint short term debt since separation, Plaintiff has paid off none of it-except for the second mortgage, which was satisfied 100% out of funds withdrawn from Defendant's retirement account. 22. Denied. it is averred that Plaintiff knew or should have known of her own default, particularly in these circumstances. 23. Denied. There have been other defaults by Plaintiff. Furthermore, the assertion that Plaintiff needed the Belco credit card for "basic living expenses" such as 2 "groceries" is denied as absurd, particularly in light of the facts that Plaintiff receives over $70,000, annually, in support and alimony from Defendant, over $20,000 in commissions as a part-time realtor, and she not only received the vast majority of the marital assets but also has chosen to delay and obstruct the distribution of funds available to her without penalty through the second QDRO-which is why this motion was filed! 24. Denied. In September 2008, Defendant instructed Belco to do whatever was necessary to ensure that no additional charges could be placed on any account on which he was listed as a joint debtor. When Defendant received a credit alert in July 2009 that Plaintiff had again defaulted on that joint account , he noticed that the amount owed had not appeared to decrease but rather seemed even higher, so he made inquiries at Belco and was shocked to learn that his prior instruction had been ignored and that Plaintiff was continuing to run up charges for which Belco continued to hold Defendant liable-and Belco was continuing to report to the credit bureaus. Defendant insisted that Belco do whatever was necessary to ensure that the joint debt could not be increased by further charges; and Belco ultimately decided that it could do so only by terminating the ability to charge on that account while inviting Plaintiff to apply for the 3 opening of another account in her name only. In any event, Defendant did not violate any agreement; he has no obligation to authorize the incurring of additional debt in his name; and no credit card company or bank will authorize him to "reinstate" anyone's credit card for the benefit of Plaintiff or himself, as Plaintiff has destroyed his credit rating. WHEREFORE, Defendant respectfully requests this Honorable Court to deny Plaintiffs "Counterclaim" and issue the QDRO attached to Defendant's Motion for Specific Performance of the Marital Settlement Agreement. Dated: y- 21 lv 121 Nov tuber Drive Apartnt 3 Camp Hill, PA 17011 4 EXHBIT A From: Maria B, LaRue [mailto:MBL@jsdc.com] Sent:: Tuesday, December 02, 2008 2:34 PM To: Jim Nealon Cc: John J. Connelly; Christine T, Brann Subject: Speaker; Message from Mr. Connelly Please see the attached as per your conversation with Mr, Connelly. Maria B. LaRue, Assistant to John J. Connelly; Jr., Esquire James, Smith, Dietterick & Connelly LLP P.O. Boa 650 Hershey, PA 1703; T: 717.5;3.3250 F: 717.298.2053 www.jsdc.com r. Michelle M. Speaker 2008 Oualif ed Plan Withdrawal-Income Tax Analvsis 2008 Alimony: $42,021 Earned Income: $14,000 One-half self-employment tax: 950 Adjusted Gross Income $55,071 Personal Exemptions: $(14,000) Itemized Deductions: $(15,470) Taxable Income: $ 25,601 Income Tax $ 3,245 Income Net of Fed Income Tax: $ 22,356 Taxable Income w/o Distribution: $ 25,601 Qualified Plan Withdrawal $ 98,063 Taxable Income with Distribution $123,664 Total Income Tax $26,308 Tax Paid without Qualified Plan w/d $ 3,245 Tax to withhold from Qualified Plan w/d $23,063 Qualified Plan Withdrawal Income Tax Withheld Net Distribution $ 98,063 $ 23,063 $ 75,000 Revised: 11/26/2008 Federal Income Tax Rate Percentage to Withhold from Qualified Plan Withdrawal: 23.52% Note: Because of the reduced amount of qualified plan withdrawal anticipated, there will be no phaseout of personal exemptions or itemized deductions attributable to the withdrawal. SALON GOVER & PERRY NG,ts,? ATTORNEYS AT LAW JAMES G. NEALON, III, ESQUIRE JNEALON@NGPLAWFIRM.CONT VIA HAND DELIVERY John J. Connelly, Jr., Esquire 134 Sipe Avenue Hummeistown, PA 17033 MAILING ADDRESS: 2411 N. FRONT ST. HARRISBURG, PA 17110 PH: 717.232.9900 FAX: 717.236.9119 December 4, 2008 RE. Speaker v. Speaker- Docket No. 06-5433 Dear John: 101 S. DUKE STRar YORK, PA 17403 PH: 717.852.7888 FAX: 717.852.8087 <..?? :.t ._.........._... __....Enclosed-please find -the -Mar-ita-l-Settlement-Agreer-nent-and-Q-©RO-that-has.now....... _..... ............. ..... been signed by Pete. In accordance with our recent telephone conversation, Pete has signed the Agreement based upon our understanding that if Michelle misses any payments, as outlined in Paragraph 1, that Pete will begin to make the payments, and continue to make the payments. You will recall that I was concerned that the Agreement arguably could be read that Pete would make the payment but then Michelle could resume doing so. If this is not your recollection, please advise. As to the QDRO, it is for $105,000, although the amount to pay off the second mortgage and tax liability is only $98,063.00. The balance will reduce the amount owed on the second QDRO as detailed in Paragraph 4. Again, if this is not your understanding, please advise. Please forward executed copies to me at your earliest convenience. Very truly NEALON11?;OV' & P JAMES G. NEALON, III JGN/ Enclosures Cc: Peter J. Speaker, Esquire CERTIFICATE OF SERVICE AND NOW, this 27th day of April, 2010, 1 hereby certify that I have served the foregoing document on the following by U.S. Mail: John J. Connelly, Jr. PO Box 650 Hershey, PA 17033 MICHELLE M. SPEAKER. Plaintiff V. PETER J. SPEAKER, Defendant IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA NO. 06-5433 N o CIVIL ACTION - LAW IN DIVORCE c% !4 cs: PRAECIPE FOR ASSIGNMENT Please assign Defendant's Motion for Specific Performance of the Marital Settlement Agreement to Judge Guido for disposition. Judge Guido issued a Rule to Show Cause on November 6, 2009, to which Plaintiff responded. This matter is ripe for the scheduling of a hearing. Respectfully submitted by Date: -) - / 0 THO,MAAS,)THOMAS WAFER, LLP Peter J. peaker 121 "ember Drive Apartment 3 Camp Hill, PA 17011 •` .r. , CERTIFICATE OF SERVICE AND NOW, this 7th day of May, 2010, 1 hereby certify that I have served the foregoing document on the following by U.S. Mail: John J. Connelly, Jr., Esquire PO Box 650 Hershey, PA 17033 THOMAS, TVOMW & HAFER, LLP ker Peter J. Nov! 121 e ,ber Drive Apartme 3 Camp Hill, PA 17011 A IN DIVORCE` Defendant PRAECIPE FOR WITHDRAWAL AND ENTRY OF APPEARANCE 0 4 s?. ?c Please enter the appearance of Peter J. Speaker, Esquire, on behalf of the MICHELLE M. SPEAKER. IN THE COURT OF COMMON PLEAS V. OF CUMBERLAND COUNTY, PA Plaintiff NO. 06-5433 PETER J. SPEAKER, CIVIL ACTION - LAW Defendant, and withdraw the appearance of James G. Nealon, III, Esquire. Respectfully submitted by THOMAS, THOMAS,& WER, LLP r? Date: J - l0 Peter J. Sp faker 121 Nov Ober Drive Apartme t 3 Camp Hill, PA 17011 10 CERTIFICATE OF SERVICE AND NOW, this 7th day of May, 2010, i hereby certify that I have served the foregoing document on the following by U.S. Mail: John J. Connelly, Jr., Esquire PO Box 650 Hershey, PA 17033 TH Peter J. S aker 121 Nov ber Drive Apartm2111, t 3 Camp PA 17011 ER, LLP ORDER/NOTICE TO WITHHOLD INCOME FOR SUPPORT 06-5433 CIVIL State Commonwealth of Pennsylvania OOriginal Order/Notice 705107911 CO./City/Dlst. Of CUMBERLAND 1081 S 2005 OAmended Order/Notice Date of Order/Notice 06/14/10 OTerminate Order/Notice Case Number (See Addendum for case summary) OOne-Time Lump Sum/Notice RE: SPEAKER, PETER J. Employer/Withholder's Federal EIN Number Employee/Obligor's Name (Last, First, Mq 175-52-5520 Employee/Obligor's Social Security Number THOMAS, THOMAS, & HAFER 7634101600 305 N FRONT ST Employee/Obligor's Case Identifier HARRISBURG PA 17101-1216 (See Addendum for plaintiff names associated with cases on attachment) Custodial Parent's Name (Last, First, Mp See Addendum for dependent names and birth dates associated with cases on attachment. ORDER INFORMATION: This is an Order/Notice to Withhold Income for Support based upon an order for support from CUMBERLAND County, Commonwealth of Pennsylvania. By law, you are required to deduct these amounts from the above-named employee's/obligor's income until further notice even if the Order/Notice is not issued by your State. $ 1, 398.00 per month in current child support $ o. oo per month in past-due child support Arrears 12 weeks or greater? yes ®no $ o . oo per month in current medical support $ o. oo per month in past-due medical support r-~ $ 4, soo. oo per month in current spousal support ~ ° ' $ o . oo per month in past-due spousal support ~'.. ° ---{ $ o . o o per month for genetic test costs :-'- ~ ~~~, Y $ o . oo per month in other (specify) -_-_ ~' ~~-,, $ one-time lump sum payment ~ ~_"~'- . - - _,O '. for a total of $ 5 , 8 9 8.0 0 per month to be forwarded to payee below. - -~°' ">T '' ' N :~j You do not have to vary your pay cycle to be in compliance with the support order. If your pay cycle4pes 29t maboh the ordered support payment cycle, use the following to determine how much to withhold: ~ ~"~ ~ $ 1361.08 per weekly pay period. $ 2 , 949.00 per semimonthly pay period (twice a month) $ 2722.15 per biweekly pay period (every two weeks) $ s, age . oo per monthly pay period. REMITTANCE INFORMATION: You must begin withholding no later than the first pay period occurring ten (10) working days after the date of this Order/Notice. Send payment within seven (7) working days of the paydate/date of withholding. You are entitled to deduct a fee to defray the cost of withholding. Refer to the laws governing the work state of your employee for the allowable amount. The total withheld amount, and your fee, cannot exceed 55% of the employee's/ obligor's aggregate disposable weekly earnings. For the purpose of the limitation on withholding, the following information is needed (See #9 on page 2). Pennsylvania law (23 PA C.S. § 4374(b)) requires remittance by an electronic aayment method if an employer is ordered to withhold income from more than one employee and employs 15 or more persons, or if an employer has a history of two or more returned checks due to nonsufficient funds. Please call the Pennsylvania State Collections and Disbursement Unit (PA SCDU) Employer Customer Service at 1-877-676-9580 for instructions. PA FIPS CODE 42 000 00 Make Remittance Payable to: PA SCDU Send check to: Pennsylvania SCDU, P.O. Box 69112, Harrisburg, Pa 17106-9112 IN ADDITION, PAYMENTS MUST INCLUDE THE DEFENDANT'S NAME AND THE PACSES MEMBER ID (shown above as the Employee/Obligor's Case Identifier) OR SOCIAL SECURITY NUMBER /N O DER T BE PROCESSED. DO NOT SEND CASH BY MAIL. BY THE COURT: Albert H. Masland, Judgs DRO: R.J. Shadday Form EN-028 Rev.5 Service Type M OMBNo.:0970-0154 Worker ID $IATT ADDITIONAL INFORMATION TO EMPLOYERS AND OTHER WITHHOLDERS ~ If~heckefl you are required, to provide a~opy of this form to your, mployee. If yo4~ r employee works in a state tha is di Brent rrom the state that issued this or er, a copy must be provi~ed to your employee even if the box is not chec~ed. 1. Priority: Withholding under this Order/Notice has priority over any other legal process under State law against the same income. Federal tax levies in effect before receipt of this order have priority. If there are Federal tax levies in effect please contact the requesting agency listed below. 2. Combining Payments: You can combine withheld amounts from more than one employee%bligor's income in a single payment to each agency requesting withholding. You must, however, separately identify the portion of the single payment that is attributable to each employee/obligor. 3.* Reporting the Paydate/Date of Withholding: You must report the paydate/date of withholding when sending the payment. The paydate/date of withholding is the date on which amount was withheld from the employee's wages. You must comply with the law of the state of the employee's/obligor's principal place of employment with respect to the time periods within which you must implement the withholding order and forward the support payments. 4.* Employee/Obligor with Multiple Support Holdings: If there is more than one Order/Notice to Withhold Income for Support against this employee/obligor and you are unable to honor all support Order/Notices due to Federal or State withholding limits, you must follow the law of the state of employee's/obligor's principal place of employment. You must honor all Orders/Notices to the greatest extent possible. (See #9 below) 5. Termination Notification: You must promptly notify the Requesting Agency when the employee/obligor is no longer working for you. Please provide the information requested and return a copy of this Order/Notice to the Agency identified below. 2516436340 THE PERSON HAS NEVER WORKED FOR THIS EMPLOYER : O THE EMPLOYEE/OBLIGOR NO LONGER WORKS FOR: ~ EMPLOYEE'S/OBLIGOR'S NAME: SPEAKER, PETER J. EMPLOYEE'S CASE IDENTIFIER: 7634101600 DATE OF SEPARATION: LAST KNOWN HOME ADDRESS: LAST KNOWN PHONE NUMBER: FINAL PAYMENT AMOUNT NEW EMPLOYER'S NAME/ADDRESS: 6. Lump Sum Payments: You may be required to report and withhold from lump sum payments such as bonuses, commissions, or severance pay. If you have any questions about lump sum payments, contact the person or authority below. 7. Liability: If you fail to withhold income as the Order/Notice directs, you are liable for both the accumulated amount you should have withheld from the employee%bligor's income and other penalties set by Pennsylvania State law. Pennsylvania State law governs unless the obligor is employed in another State, in which case the law of the State in which he or she is employed governs. 8. Anti-discrimination: You are subject to a fine determined under State law for discharging an employee%bligorfr0m employment, refusing to employ, or taking disciplinary action against any employee%bligor because of a support withholding. Pennsylvania State law governs unless the obligor is employed in another State, in which case the law of the State in which he or she is employed governs. 9.* Withholding Limits: You may not withhold more than the lesser of: 1) the amounts allowed by the Federal Consumer Credit Protection Act (CCPA) (15 U.S.C. 1673 (b)); or 2) the amounts allowed by the State or Tribe of the employee's/obligor's principal place of employment. Disposable income is the net income left after making mandatory deductions such as: State, Federal, local taxes, Social Security taxes, statutory pension contributions and Medicare taxes. The Federal limit is 50% of the disposable income if the obligor is supporting another family and 60% of the disposable income if the obligor is not supporting another family.However, that 50% limit is increased to 55% and that 60% limit is increased to 65% if the arrears are greater than 12 weeks. If permitted by the State, you may deduct a fee for administrative costs. The support amount and the fee may not exceed the limit indicated in this section. Arrears greater than 12 weeks : If the Order Information does not indicate whether the arrears are greater than 12 weeks, then the employer should calculate the CCPA limit using the lower percentage. For Tribal orders, you may not withhold more than the amounts allowed under the law of the issuing Tribe. For Tribal employers who receive a State order, you may not withhold more than the lesser of the limit set by the law of the jurisdiction in which the employer is located or the maximum amount permitted under section 303(d) of the CCPA (15 U.S.C. 1673 (b)). Depending upon applicable State law, you may need to take into consideration the amounts paid for health care premiums in determining disposable income and applying appropriate withholding limits. 10. Additional info: * NOTE: If you or your agent are served with a copy of this order in the state that issued the order, you are to follow the law of the state that issued this order with respect to these items. 11. Send Termination Notice and other correspondence to: DOMESTIC RELATIONS SECTION 13 N. HANOVER ST P.O. BOX 320 CARLISLE PA 17013 If you or your employee/obligor have any questions, contact WAGE ATTACHMENT UNIT by telephone at (717) 240-6225 or by FAX at (717) 240-6248 or by Internet www.childsupport.state.pa.us Page 2 of 2 Form EN-028 Rev.S Service Type M OMBNo.:0970-0154 Worker ID $IATT ADDENDUM Summary of Cases on Attachment Defendant/Obligor: SPEAKER, PETER J. PACSES Case Number 295110608 PACSES Case Number 7os1o7911 / Plaintiff Name Plaintiff Name MICHELLE M. SPEAKER MICHELLE M. SPEAKER Docket Attachment Amount Docket Attachment Amount 06-5433 CIVIL$ 4,500.00 01081 S 2005 $ 1,398.00 Child(ren)'s Name(s): DOB Child(ren)'s Name(s): DOB VICTORIA A. SPEAKER 09/01/98 PACSES Case Number Plaintiff Name Docket Attachment Amount $ o.oo Children>'s Name(s): PACSES Case Number Plaintiff Name Docket Attachment Amount $ o.oo Child(ren)'s Name(s): DOB DOB PACSES Case Number Plaintiff Name Docket Attachment Amount $ o.oo Child(ren)'s Name(s): DOB PACSES Case Number Plaintiff Name Docket Attachment Amount $ o.oo Child(ren)'s Name(s): DOB Addendum Form EN-028 Rev.5 Service Type M OMBNo.:0970-0154 Worker ID $IATT -• John J. Connelly, Jr., Esquire Attorney I.D. No. 15615 James Smith Dietterick & Connelly, LLP P.O. Box 650 Hershey, PA 17033 Attorneys for Plaintiff MICHELLE M. SPEAKER, Plaintiff v. PETER J. SPEAKER, Defendant F~ ;=;_ ,Y ~r i~r_~t v ~ 7,h T; ~~ _ , . Y ~U i U 9j.ri.. ~ ~ f~!`i ~: ~ L. ~, ~ -; ~, ~.,; IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA N0.06-5433 CIVIL ACTION -LAW IN DIVORCE PRAECIPE TO WITHDRAW PLAINTIFF'S NEW MATTER AND COUNTERCLAIM TO THE PROTHONOTARY: Please withdraw Plaintiff s New Matter and Counterclaim, filed on November 30, 2009, in the above-captioned action. Respectfully submitted, JAMES, SMITH, DIETTERICK & CONNELLY, LLP Dated: I By: ohn Co elly, Jr. . #15615 P.O. Box 650 Hershey, PA 17033-0650 (717)533-3280 Attorneys for Plaintiff, Michelle M. Speaker .. MICHELLE M. SPEAKER, : IN THE COURT OF COMMON PLEAS Plaintiff :CUMBERLAND COUNTY, PENNSYLVANIA v : N0.06-5433 PETER J. SPEAKER, :CIVIL ACTION -LAW Defendant : IN DIVORCE CERTIFICATE OF SERVICE I, John J. Connelly, Jr., Esquire, of James, Smith, Dietterick & Connelly, attorney for the Plaintiff, Michelle M. Speaker, hereby certify that I have served a copy of the foregoing Praecipe to Withdraw Plaintiff s New Matter and Counterclaim on the following on the date and in the manner indicated below: VIA U.S. MAIL, FIRST CLASS. PRE-PAID Peter J. Speaker, Esquire 121 November Drive Apartment 3 Camp Hill, PA 17011 JAMES, SMITH, DIETTERICK & CONNELLY, LLP Dated: ~' ( 1 ' ~ 0 By: . Co elly, Jr. I . #15615 P.O. Box 650 Hershey, PA 17033-0650 (717)533-3280 ~u~ 2 ~ zoo MICHELLE M. SPEAKER, : IN THE COURT OF COMMON PLEAS Plaintiff : CUMBERLAND CO'(JNI'Y, PENNSYLVANIA v. : N0.06-5433 ~'~ ~ __ t'^ ~ J . - ~~ r' ~`'.'`ri PETER J. SPEAKER, :CIVIL ACTION -LAW `~ _ =`' Defendant : IN DIVORCE ,, ~ . ~, C.. QUALIFIED DOMESTIC RELATIONS ORDER WHEREAS, the parties entered into a Marital Settlement Agreement on November 4, 2008; and WHEREAS, a final Decree in Divorce was entered between the parties on December 11, 200$; and WHEREAS, the Marital Settlement Agreement provides for the creation, assignment and re~ogrution of an interest of Michelle 1vI. Speaker (hereinafter referred to as "Alternate Payee"), to a portion determined below of the benefits of Peter J. Speaker (hereinafter referred to as "Participant"}, pursuant to the Thomas, Thomas & Hafer, LLP Retirement Plan, in which Peter J. Speaker is a participant. AND NOW, therefore, it is hereby ORDERED that the following assignment of benefits be made: 1. The name and last known mailing address of Participant is 121 November Drive, Apartment. 3, Camp Hi11, Pennsylvania 17011. The Participant's Social Security Number is 175- 52-5520 and his date of birth is August 24, 1957. 2. The name and last known mailing address of Alternate Payee is 53 Gale Road, Camp Hill, Pennsylvania 17011. The Alternate Payee's Social Security Number is 217-80-6975 and her date of birth is Mazch 4, 1961. 3. The Plan to which this Order applies is Thomas, Thomas & Hafer, LLP Retirement Plan (the "Plan'. 4: The a~vvard of benefits under the Plan: a. The sum of One Hundred Twenty-five Thousand Dollars ($125,000.OOj from the Participant's subaccount or investment known as the "Fixed Income Option", including aIl interest earned thereon from July 1, 2010. b. Alternate Payee sha11 have the rights of a beneficiary with respect to the account created on her behalf under paragraph (a) above, uacluding, if applicable, the right to provide periodic investment directions commencing as of the next regularly available investment election opportunity following implementation of this Order, as permitted under the~Plan. c. The account of Alternate Payee in the Plan shall be distributed to Alternate Payee in a cash lump stun as soon as administratively feasible after acceptance by the Plan Administrator of this Order. The amount to be paid to Alternate Payee shall be made from proceeds redeemed from the Fixed Income Option subaccount of Participant's funds in the Plan. d. In the event of Alternate Payee's death prior to payment to her in full of her account in the Plan, her account sha11 be paid in a single lump sum cash payment to her beneficiary, designated by the Altemate Payee pursuant to the Plan rules or, if there is no valid beneficiary designation then to the Alternate Payee's estate. 5. As soon as adxninistrativelyfensible after acceptance of this Order, the Plan Administrator shall provide Participant and Alternate Payee with an accounting demonstrating 2 compliance with the provisions set forth herein. The Alternate Payee shall have the duty to notify the Plan Administrator in writing of any changes in her mailing address. 6. It is intended that this Order qualify as a Qualified Domestic Relations Order under Internal Revenue Code Section 414(p) and ERISA Section 206(4)(3), and the provisions hereof shad be interpreted. and administered in accordance with such statutes and the regulations thereunder. 7. The Court retains jurisdiction to effectuate the Qualified Domestic Relations Order and to resolve any dispu#es regarding its interpretation or application between the parties hereto or the Plan to which it is directed. Dated: ~ D CONSENTED TO: ~;~C~~,C Witness J hn onne , Jr., Esquire tto a for ate Pay BY OURT: J. Peter Speaker, Participant `-~ Mic Ile M. Speaker, Alternate Payee D' bution: e er J. Speaker, Esquire, 121 November Drive, Apartment 3, Camp Hill, PA 17011 ~hn ]. Connelly, Jr., Esquire, P.O. Box 650, Hershey, PA 17033 nn 7 f.ZC. l !f) `~- ,~y~ 3 INCOME WITHHOLDING FOR SUPPORT O ORIGINAL INCOME WITHHOLDING ORDERINOTICE FOR SUPPORT (IWO) ~95 I ~ ~ ~(~ g ~~~ I ~'7 C~' I O AMENDEDIWO Cfi,-5433 Clvl I IL~I S a,~05 O ONE-TIMEORDERINOTICE FOR LUMP SUM PAYMENT O TERMINATION OF IWO Date: 11ln9N 9 ^ Child Support Enforcement (CSE) Agency ® Court ^ Attorney ^ Private Individual/Entity (Check One) NOTE: This IWO must be regular on its face. Under certain circumstances you must reject this IWO and return it to the sender (see IWO instructions httD~//www acF hhs aov(~rograms/cse/newhire/employer/DUblicatioNDUblication htm forms). If you receive this document from someone other than a State or Tribal CSE agency or a Court, a copy of the underlying order must be attached. C1.~~e T.:L... T.. n_ -•---• • ••---• •-••••~•~ ~~•^•••~••••~~•~~• ~• ~~,,,,~.,.a~~~a r<em~nance iaernmer pncluae wlpayment): 7634101600 City/County/Dist.rrribe CUMBERLAND Order Identifier: (See Addendum for ordeNdocket Informaffon) Private Individual/Entity CSE Agency Case Identifier: (See Addendum for case summarvl THOMAS, THOMAS, & HAFER 305 N FRONT ST HARRISBURG PA 17101-1216 Employer/Income Withholder's FEIN 251643634 Child(ren)'s Name(s) (Last, First, Middle) Child(ren)'s Birth Date(s) 2516436340 See Addendum for dependent names and birth dates associated with cases on attachment. vRUCrc rryrvrcmAlwN: I hls document is based on the support or withholding order from CUI~E R~ND'~o t Comm un x, onwealth of Pennsylvania (State/Tribe). You are required by law to deduct these amout~~' ~ obligor' s income until further notice. om ~rn er ee/ o ~r=- $ 1,897.00 per month in current child support ~~ "~ ~~ $ $ 0.00 per month in past-due child support -Arrears 12 weeks or greater? O (moo ~D 0.00 per month in current cash medical support ~-~ $ 0.00 per month in past-due cash medical support vc•, ~ ~~ ~`~ $ 4,500.00 per month in current spousal support ~ o ~ ~ tv °*~~ $ 0.00 perm n h in past-due spousal support `~ ~ '' $ 0.00 per month in other (must specify) i ..y ~~ '` for a Total Amount to Withhold of $ 6,397.00 per month. AMOUNTS TO WITHHOLD: You do not have to vary your pay cycle to be in compliance with the Order Information. If your pay cycle does not match the ordered payment cycle, withhold one of the following amount: $ 1,47b.~3 per weekly pay period. $ 3,198.50 per semimonthly pay period (twice a month) $ 2,9~,'2.y"I per biweekly pay period (every two weeks) $ 6,397.00 per monthly pay period. $ Lump Sum Payment: Do not stop any existing IWO unless you receive a termination order. REMITTANCE INFORMATION: If the employee/obligor's principal place of employment is within the Commonwealth of Pennsylvania (State/Tribe), you must begin withholding no later than the first pay period that occurs ten 10 workino days after the date of this Order/Notice. Send payment within seven 7 working days of the pay date. If you cannot withhold the full amount of support for any or all orders for this employee/obligor, withhold up to ~5°~ of disposable income for all orders. If the employee/obligor's principal place of employment is not within the Commonwealth of Pennsylvania (State/Tribe), the employer can obtain withholding limitations, time requirements, and any allowable employer fees at htto://www.acf hhs aov/programs/cse/newhire/employer/contacts/contact_map htm for the employee/obligor's principal place of employment. Document Tracking Identifier RE: SPEAKER, PETER J Employee/Obligor's Name (Last, First, Middle) 175-52-5520 Employee/Obligor's Social Security Number (See Addendum for p/alntNf names assoc/ated with cases on attachment) Custodial Party/Obligee's Name (Last, First Middle) NOTE: This IWO must be regular on its face. Under certain circumstances you must reject this IWO and return it to the sender (see IWO instructions http'//www acf hhs yQy[p~gram~t~se/newhire/ emuloy~mublicatioNQUblication htm formd. ff you receive this document from someone other than a State or Tribal CSE agency or a Court, a copy of the underlying order must be attached. OMB No.: 0970-0154 Form EN-028 06/12 Service Type M Worker ID $IATT ^ Return to Sender [Completed by Employ®r/income Withholderj. Payment must be directed to an SDU in accordance with 42 USC §666(6)(5) and (b}(6} or Tribal Payee (see Payments to SDU below}. if payment is not.. directed to an SDU/Tribal Payee or this iW© is riot regular on its lace, you must check this bax and return the IWC1 to the sender. Signature of Judge/issuing Offical (if required by State or Tribal law}: Print Name of Judge/tssuing C~ficiat: y, Title of Judge/Issuing {)ffieial: Date of Signature: If the employee/obligortyorks in a State or far a Trine that is different from the State or Tribe that issued tfus order, a copy of this f WC must be provided to the employee/obligor. ^ If checked, the employer/income withholder must provide a copy of this form to the empioyee/obligor. AiJDITiONAL INFQRMATION FQR EMPLC~YERSfINCOINE WITHHOLDERS Pennsylvania law (23 PA C.S. § 4374(6)} requires remittance by an electronic payment method if an Qmployer is ordered to withhold inicome from mere than one employee and employs 15 or more persons, or if an emptoysr has a history of two or more refurned checks due to nonsufficient funds. Please call the Pennsylvania State Collections and Disbursement Unit (PA SCDl1} Employ®r Customer Service at 1.877-67fi-938Q for instructions. PA FIPS CODE 42 tIQO 00 Make Reirn~ce Pay-abie to: PA SC~U Send check to: Pennsylvania SCDU, P.E3. Box 691'12, Harrisburg; Ra 471 Q6-9112 1N AA~Tif0111, PAYA~fENTS MUST INCLUDE THE DEFENDANT'S NAME AND THE PACSES A+lEMf3ER /D {shown above as tits Employ®a/obligor`s Case IdenttN®rj UR SOCIAL SECURITY NtJd+IBER /N 4R©E'R TO i~E PI~+DCESSED. ©O NETT SENL) CASH 8Y MA/1. State-specific contact. and withholding information canoe found on the Federal Employer Services website located at: f~q,~!/wwyv., hhs ov/tZ.Qr gram es~/newhire/em~jc~nti~~ontar,~mao h rn Priority: Withholding for support has priority over any other legal process under Stake law against the Same income (USC 42 §666(6)(7}}. If a Federal tax levy is in effect, please notify the sender. Combining Paeymen>Cs: When remitting payments to an SDU or Tribal CSE agency, you may combine withheld amounts frpm more than one employ/ob4igor`S inCOrrte to a angSS payment. You rr~ust, however,: separately identify each empioyee/ obligor's portion of the payment. Paymetnts To SDU: You must send child support payments payable by income withholding to the appropriate SDU or to a Tribal CSE agency. If this 1WO instructs you to send a payment to an entity other than an SDU (e.g., payable to the custodial party, court, or_attorney), you must cheek the box above and return this notice to the sender. Exception: If this IWO was sent by a Court, Attorney, or Private Individual/Entity and the initial order was entered before January 1, 1994 or the order was issued by a Tribal CSE agency, you mustfoiiow the "Remit payment to" instructions on this form. Reporting the~ay Elate: You must report the pay date when sending the payment. The pay date is the date on which the amount was withheld from the employee/oblgor`s wages. You must comply with the law of the State (or Tribal law if applicable) of the employeelobltgor's principal place of employment regarding time periods within which you must implement the withholding and forward the support payments. AAultiplo IWtfls: If there.;ls more-than one iWO against this employee/obligor and you are unable to fully honor alt IWOs due to Federal, State, or Tribal withholding limits, you must honor aH ItitVQs fo thw~ greatest extent possible, giving priority to current support before payment of anypast-due support. Follow the State or Tribal !aw/procedure of the empioyee/obligor's principaE piece of ernploymerat to determine the appropriate allocation method. Lump Sum Payrttents: l'ou may be required to notify a State or Tribal CSE agency of upcoming lump sum payments to this. employee/obligor such as bonuses, commissions, or severance pay. Contact the sender to determine i# you are required t© report and/or withhold lump sum payments. Liability: if you have -any doubts about the validity of this iVItE1, contact the sender. If you fail to withhold income from the employeelobligor's income as the IWO directs, you are liable for both the accumulated amount you should have wimhekf and any penalties set by State or Tribal law/prooedure. Anti-diecriminaEion: You are subject to a fine determined under State or Tribal lew for discharging an employee/obligor from employment, refusing to employ, or taking disciplinary action against an employeelobligor because of this IWO; OMB Expiration Date - 05/31/2014. The OMB Expiration Date has no bearing on the termination date of the IWO; it identifies the version of the form currently in use. Form EN-028 06/12 Service Type M Page 2 of 3 Worker ID $IATT Employer's Name: THOMAS, THOMAS, & HAFER Employer FEIN: 251643634 Employee/Obligor's Name: SPEAKER, PETER J. 7634101600 CSE Agency Case Identifier: (See Addendum for case summary Order Identifier: See Addendum for order/docket information) Withholding Limits: You may not withhold more than the lesser of: 1) the amounts allowed by the Federal Consumer Credit Protection Act (CCPA) (15 U.S.C. 1673(b)); or 2) the amounts allowed by the State or Tribe of the employee/obligor's principal place of employment (see REMITTANCE INFORMATION). Disposable income is the net income left after making mandatory deductions such as: State, Federal, local taxes; Social Security taxes; statutory pension contributions; and Medicare taxes. The Federal limit is 50°l0 of the disposable income if the obligor is supporting another family and 60% of the disposable income if the obligor is not supporting another family. However, those limits increase 5% - to 55% and 65% - if the arrears are greater than 12 weeks. If permitted by the State or Tribe, you may deduct a fee for administrative costs. The combined support amount and fee may not exceed the limit indicated in this section. For Tribal orders, you may not withhold more than the amounts allowed under the law of the issuing Tribe. For Tribal employers/income withholders who receive a State IWO, you may not withhold more than the lesser of the limit set by the law of the jurisdiction in which the employerlincome withholder is located or the maximum amount permitted under section 303(d) of the CCPA (15 U.S.C. 1673 (b)). Depending upon applicable State or Tribal law, you may need to also consider the amounts paid for health care premiums in determining disposable income and applying appropriate withholding limits. Arrears greater than 12 weeks? If the Order Information does not indicate that the arrears are greater than 12 weeks, then the Employer should calculate the CCPA limit using the lower percentage. Additional Information: NOTIFICATION OF EMPLOYMENT TERMINATION OR INCOME STATUS: If this employee/obligor never worked for you or you a no longer withholding income for this employee/obligor, an employer must promptly notify the CSE agency and/or the sender by returning this form to the address listed in the Contact Information below: 251sa3s34o Q This person has never worked for this employer nor received periodic income. Q This person no longer works for this employer nor receives periodic income. Please provide the following information for the employee/obligor: Termination date: Last known address: Final Payment Date To SDU/Tribal Payee: New Employer's Name: New Employer's Address: Last known phone number: Final Payment Amount: CONTACT INFORMATION: To Employer/Income Withholder if you have any questions, contact WAGE ATTACHMENT UNIT (issuer name) by phone at (7171240-6225, by fax at (717} 240-6248, by email or website at: www childsupport state a us. Send termination/income status notice and other correspondence to: DOMESTIC RELATIONS SECTION, 13 N. HANOVER ST. P.O. BOX 320 CARLISLE PA 17013 (Issuer address). To EmL~I.oyeelObiigor: If the employee/obligor has questions, contact WAGE ATTACHMENT UNIT (Issuer name) by phone at (717) 240-6225, by fax at (717) 240-6248, by email or website at www childsupoort state ~a us. IMPORTANT: The person completing this form is advised that the information may be shared with the employee/obligor. Service Type M OMB NO.: 0970-0154 Page 3 of 3 Form EN-028 06/12 Worker ID $IATT AQDENDUM a# Gases en A Defettdartt/Obli~or: SPEAKER, PETER J. pA~ES Gass ~Im~ 295110608 PACSES Case Number 7051079:7 4 p~ainti~ FJaintifF Name MICtiELL~ M. SPEAKER MICHEt_LE M. SPEAKER. DQCket Attachment unt 06-5433 CIVtL $ 4,50t3.mU` 0109'1 S 2005 $ .1,$97.00 Chifd(ren)'s Name{sj: DOB Child(ren)'s Name(s): DOB VICTORIA A. SPEAKER 09/01198 PACSES Case Number PACSES Case-Number elaintiff Name Plaintiff. Name A~eha~ent Amount Docket. A chm@q Amount 0.00 $ 0.00 Child(ren)'s Name(s): DOB Chi1d(ren)'s Name(sj: DOB PACSES Case Number PE~S~e Number Plaintiff Mame Plaintiff Name Docket ~chment Amount Docket Attsehmerit Arpount $ 0.00 $ 0.00. Child{ren)'s Name(s): DOB Chilct(ren)'s Name(s): DAB Addendum Form EN-fl28 06!1.2 Service Type M onnsr~o.: os~o-0,sa Worker !©$lATT