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Home My WebLink About01-16-07 AVfr McNees Wallace & Nurick LLC attorneys at law ELIZABETH D. LEWIS PARALEGAL DIRECT DIAL: (717) 237-5497 E-MAIL ADDRESS:ELEWIS@MWN.COM January 12, 2007 VIA CERTIFIED MAIL Cumberland County Register of Wills 1 Courthouse Square Carlisle, PA 17013 RE: Estate of Cabot L. Resuta, deceased 000: October 18,2005 SSN: 215-08-2513 No.: 2005-01078 Dear Register of Wills: Enclosed for filing is the Pennsylvania Inheritance Tax Return and the Estate Inventory for the Estate of Cabot L. Resuta. Also enclosed is a check made payable to the Register of Wills in the amount of Fifteen Dollars ($15.00) for the filing fee. Please date stamp and return the enclosed copies in the envelope provided. Thank you. Sincerely, ~~"A~ Elizabeth D. Lewis Paralegal o =-TI =:L~1 ~2 rnii 2.2 (-,.../ -0 -'j-1 .__ edl Enclosures c: Robert J. Resuta Michele L. Resuta P.O. Box 1166.100 PINE STREET" HARRISBURG, PA 17108-1166' TEL: 717.232.8000' FAX: 717.237.5300 'WWW.MWN.COM COLUMBUS, OH . STATE COLLEGE, PA' LANCASTER, PA' HAZLETON, PA. WASHINGTON, DC I"-:l c:;:> c.:;> --.l L- ~ -""-p <f"!.!_ <~, 0' - .. W 0" . e REV-1500 EX (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT, 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ~L COUNlY CODE I- Z W C w o w C DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) Resuta Cabot DATE OF DEATH (MM-DD- YEAR) DATE OF BIRTH (MM-DD- YEAR) 10/18/2005 4/30/1969 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) L SOCIAL SECURITY NUMBER 215-08-2513 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE OFFICIAl. USE ONLY ~~ 1078 ___ YEAR NUMBER REGISTER OF WILLS SOCIAL SECURITY NUMBER ~ [i] 1, Original Retum :.::~lI)D u 0:::':: 4, Lim~ed Estate wo..u Xu ~ D 6, Decedent Died Testate (Attach copy of Will) 0..1D ~ D 9, Litigation Proceeds Received D 2, Supplemental Retum D 3, Remainder Retum (date of death priorto 12-13-82) D 4a, Future Interest Compromise (date of death after 12-12-82) D 5, Federal Estate Tax Return Required D 7, Decedent Maintained a Living Trust (Attach copy of Trust) L 8, Total Number of Safe Depos~ Boxes D 10, Spousal Poverty Cred~ (dote of deoth between 12-31-81ond 1-1-85) D 11, Election to tax under See, 9113(A)(AltochSChOI 100 Pine Street THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS I- Z W o z o Q. Vl w II:: II:: o U Elizabeth P. Mullau h FIRM NAME (If Applicable) McNees Wallace & Nurick TELEPHONE NUMBER 717-237-5243 PO Box 1166 OFFICIAl. USE ON~ c:::;-) C;:;;> ---.I L :;:r.. Harrisburg, PA 17108 ,,,,It:- CT\ -0 1, Real Estate (Schedule A) 0.00 0.00 0.00 0.00 3,491. 43 1,350.00 W 0'1 4,841.43 66,719.48 (61,878.05) 0.00 (61,878.05) 0.00 0.00 0.00 0.00 0.00 3W46451.000 (1) 2, Stocks and Bonds (Schedule B) (2) 3, Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4, Mortgages & Notes Receivable (Schedule D) (4) 5, Cash, Bank Deposrts & Miscellaneous Personal Property (Schedule E) (5) Z 6, Jointly Owned Property (Schedule F) (6) 0 D Separate Billing Requested i= ~ 7, Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) ::J (Schedule G or L) I- 0:: 8, Total Gross Assets (total Lines 1-7) 0( 0 W 9, Funeral Expenses & Administrative Costs (Schedule H) (9) 0:: 10, Debts of Decedent, Mortgage Liabil~ies, & Liens (Schedula I) (10) 11. Total Deductions (total Lines 9 & 10) 0.00 (8) 30,989.35 35,730.13 (11) 12, Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for w,ich an election to tax has not been made (Schedule J) (12) (13) 14, Net Value Subject to Tax (Line 12 minus Line 13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES z o i= CC I- ~ 0.. ::E o o >< CC I- 15, Amount of Line 14 taxable at the spousal tax rate, or transfers under See, 9116 (a)(1 ,2) x.O L(15) x ,0 45 (16) x .12 (17) x ,15 (18) (19) 0.00 0.00 0.00 0.00 16, Amou nt of Line 14 taxable at lineal rate 17, Amount of Line 14 taxable at sibling rate 18, Amount of Line 14 taxable at collateral rate 19, Tax Due 20, D CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < ~ Decedent's Com lete Address: STREET ADDRESS 500 Rittenhouse S are Cumberland CITY Mechancisbur STATE PA ZIP 17050- Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 0.00 0.00 0.00 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) 0.00 0.00 0.00 Total Interest/Penalty (D + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT (5B) 0.00 PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred;. . . . . . . . . . . . . . . D ~ b. retain the right to designate who shall use the property transferred or its income; . D ~ c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . . D ~ d. receive the promise for life of either payments, benefits or care? . . . . . . . . . D ~ 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . .. D ~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? D []I 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " D ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of pe~ury, I declare that I have examined this return, including accompanying schadules and statements, and to the best of my knowledga and belief, it is true, correct and complete. Declaretion of preparer other than the personal representatiw is based on all information of which preparer has any knowledge. SIGNATUR OF PERSON RESPONSIBLE FOR FILING RE11JRN DATE Union Bridge, MD 21791 For dates of death on or after July 1. 1994 and before January 1, 1995, t tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. !j9916 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or fer the use of the surviving spouse is 0% [72 P.S. !j9116 (a) (1.1) (ii)] The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a steppanent of the child is 0% [72 P.S. !j9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. !j9116(1.2) [72 P.S. !j9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% (72 P.S. !j9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 3W4646 1.000 REV-1508 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Cabot L. Resuta FILE NUMBER 21 05 1078 Include the proceeds of litigation and the date the proceeds were recei'led by the estate. All property jolntly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 2005 Income Tax Refund 517.34 PURSUANT THE THE DIVORCE STIPULATION ENTERED INTO BETWEEN THE DECEDENT, CABOT L. RESUTA AND MICHELE LYNN RESUTA ON JUNE 27, 2005, CABOT L. RESUTA WAS TO OPEN CUSTODIAL ACCOUNTS FOR NOAH B. RESUTA AND CAMERON L. RESUTA AND DEPOSIT AMOUNTS EQUAL TO THAT OF MICHELE LYNN RESUTA. THE VALUE OF THE COMMERCE BANK ACCOUNT REFLECTS THE DATE OF DEATH VALUE MINUS TWO THOUSAND EIGHT HUNDRED NINETY-FIVE AND 90/100 DOLLARS ($2,895.90) WHICH WAS DISTRIBUTED TO NOAH B. RESUTA AND CAMERON L. RESUTA PUSUANT TO THE ORIGINAL AGREEMENT. SEE ATTACHED EXHIBITS C AND D 2 Commerce Bank Checking Account 2,092.69 3 Erie Insurance Refund of insurance premium 111.00 4 Tangible Personal Property Items sold at yard sale 770.40 3W46AD 1.000 TOTAL (Also enter on line 5 Recaoitulationl $ (If more space is needed, insert additional sheets of the same size) 3,491.43 REV-1509 EX + (6-98) e COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Cabot L. Resuta SCHEDULE F JOINTLY -OWNED PROPERTY FILE NUMBER 21 05 1078 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Resuta, Robert J 4208 Middleburg Road, Union Bridge, Me 21791 Father B. c. JOINTL V-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINAt\CIAL II>6TITUTION fJHJ BAN< ACCOLNT DATE OF DEATH DECD'S VALUE OF N..MBER OR SIMIlAR IDENfIFYING ~M6ER. ATIACH DEED FOR NUMBER TENANT JOINT JOINTLY.-l-ElDREAL ESTATE VALUE OF ASSET INTEREST DECEDENTS INTEREST 1. A. 1 1/1/1997 1997 Ford Explorer 2,700.00 50.0000 1,350.00 Jointly owned with decedent's father, Robert J. Resuta. Value represents decedent's fifty percent (50%) interest at sale. Value per sale of vehicle. TOTAL {Also enter on line 6. Recaoitulation\ $ 1 350.00 (If more space is needed, insert additional sheets of the same size) 3W46AE 1.000 REV-1511 EX + (12-99) . SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Cabot L. Resuta ITEM NUMBER A. B. 2. 3. 4. FILE NUMBER 21 05 1078 Debts of decedent must be reported on Schedule I. DESCRIPTION FUNERAL EXPENSES: 1. Gingrich Memorials Headstone Total from continuation schedules 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Cameron L. Resuta and Noah B. Resuta Street Address 500 Rittenhouse Square City Mechanicsburq State PA Zip 17050 Relationship of Claimant to Decedent SONS OF DECEDENT 5. Accountant's Fees Probate Fees 7. 6. Tax Return Preparer's Fees 1 3W46AG 1000 Capital Self Storage Storage of decedent's tangible personal property Total from continuation schedules TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insert additional sheets of the same size) $ AMOUNT 3,985.00 11,893.80 10,500.00 3,500.00 114.00 642.78 353.77 30 989.35 e Estate of: Cabot L. Resuta Item No. 2 3 4 Schedule H Part 1 (Page 2) Description Myers - Harner Funeral Home, Inc. Funeral Rolling Green Cemetery Cemetery and Endowment Care Royer's Flowers Flowers for funeral Total (Carry forward to main schedule) e 215-08-2513 Amount 8,960.00 2,485.00 448.80 11,893.80 e Estate of: Cabot L. Resuta Schedule H Part 7 (Page 2) 2 Cumberland County Register of Wills Court Bond Fee 3 Cumberland Law Journal Legal Advertising 4 Gunn-Mowery LLC Bond Fee 5 Pennsylvania Department of Revenue Amount owed for 2005 Income Tax 6 The Patriot-News Advertisment for sale of 1997 Explorer 7 The Sentinel Legal Advertising Total (Carry forward to main schedule) e 215-08-2513 15.00 75.00 100.00 7.00 27.00 129.77 353.77 REV-1512 EX+ (12-03) e COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Cabot L. Resuta SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21 05 1078 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH Bank of America, N.A. Account No. 4152140157365380 Credit Card 15,528.56 2 Commonwealth of Pennsylvania Department of Revenue Delinquent Personal Income Tax 50.74 3 Erie Insurance Decedent's car insurance 176.00 4 Internal Revenue Service Delinquent Personal Income Tax 167.66 5 Linens and Things Credit Card 335.80 6 MBNA America Credit Card 10,431.70 7 Nextel Account No. 187170189 547.25 8 Old Navy Credit Card 548.47 9 PA American Water Decedent's Final Water Bill 61. 49 10 PPL Electric Utilities Decedent's Final Electric Bill 76.86 11 Vertich Financial Services, LLC Account No. 4185876304694039 Providian Credit Card 3,337.63 12 Wells Fargo Financial National Bank Account No. 8525-001987 4,467.97 3W46AH 2000 TOTAL (Also enter on line 10. Recapitulation) $ (If more space is needed. insert additional sheets of the same size) 35.730.13 REV-1513 EX+ (9-00) e COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Cabot L. Resuta SCHEDULE J BENEFICIARIES FILE NUMBER 21 05 1078 RELAllONSHIPTO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 Cameron Resuta Son 0.00 2 Noah Resuta Son 0.00 ENTER DOLLAR AMOUNTS FOR DISTRIBUllONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON- TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II . ENTER TOTAL NON- TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0.00 .. 3W46AI 1.000 (If more space IS needed, Insert addlllonal sheets of the same size) e e ESTATE OF CABOT L. RESUT A PENNSYLVANIA INHERTANCE TAX RETURN RESIDENT DECEDENT TABLE OF CONTENTS (EXHIBITS) Miscellaneous Documents A. Certificate of Grant of Letters of Letters Administration B. Commonwealth of Pennsylvania Department of Revenue letter of July 19, 2006 granting extension request C. Divorce Stipulation between Cabot Lane Resuta and Michele Lynn Resuta D. Copies of checks distributed to Noah B. Resuta and Cameron L. Resuta pursuant to the Divorce Stipulation EXHIBIT A REGISTER OF WILLS CUMBERLAND County, Pennsylvania CERTIFICATE OF GRANT OF L.ETTERS No. 2005- 01078 PA No. 21- 05- 1078 Esta te Of: CABOT L RESUTA IFirst, Middle, Last! Late Of: SIL VER SPRING TOWNSHIP CUMBERLAND COUNTY Deceased Social Securi ty No: 215-08-2513 ( WHEREAS / CABOT L RESUTA IFirst, Middle, Last! late of SILVER SPRING TOWNSHIP CUMBERLAND COUNTY died on the 18th day of October 2005 andf WHEREAS, the grant of Letters of Administration is required for the administration of the estate. THEREFOREf If GLENDA FARNER STRASBAUGH / Register of Wills in and for CUMBERLAND CountYf in the Com~onwealth of pennsylvania, have this day gJ~anted Letters of Administration to: ROBERT JOHN RESUTA who has duly qualified as ADMINISTRATOR (RIX) of the estate of the abolTe named decedent and has agreed to administer the estate according to lawf all of which fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYL VANIA. IN TESTIMONY WHEREOFf I have hereunto set my hand and affixed the seal of my office on the 27th day of January 2006. ~R'~~ ~~ **NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLEf LAST) EXHIBIT B ~OMMONWEAL TH OF PENNSYL VA. DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO Box 280601 HARRISBURG, PA 17128-0601 July 19, 2006 Telephone (717) 787-3930 FAX (717) 772-0412 McNees, Wallace & Nurick LLC Attorneys at Law P.O. Box 1166 100 Pine Street Harrisburg, PA. 17108-1166 Re: Estate of CABOT L. RESUT A File Number 2105-1078 Dear Sir or Madam: This is in response to your request for an extension of time to file the Inheritance Tax Return for the above estate. In accordance with Section 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for filing the return is extended for an additional period of six months. This extension will avoid the imposition of a penalty for failure to make a timely return. However, it does not prevent interest from accruing on any tax remaining unpaid after the delinquent date. The return must be filed with the Register of Wills on or before 01-18-2007. Because Section 2136 (d) of the 1995 Act allows for only one extra period of six (6) months, no additional extension( s) will be granted that would exceed the maximum time permitted. Claudia Maffei, Supervisor Document Processing Uhit Inheritance Tax Division EXHIBIT C /' e e MICHELE LYNN RESUTA, Plaintiff IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA vs. NO. 02 - 3621 CIVIL CABOT LANE RESUTA, Defendant IN DIVORCE THE MASTER: Today is Monday, June 27. 2005. This is the date set for a conference with counsel and the parties. Present in the hearing room are the Plaintiff, Michele Lynn Resuta, who is not represented by counsel. Also present is the Defendant, Cabot Lane Resuta, who is represented by Carol J. Lindsay. This action was commenced by the filing of a complaint in divorce on July 29, 2002, raising grounds for divorce of irretrievable breakdown of the marriage and the economic claims of alimony and equitable distribution. The parties were married on May 29, 1993, and separated July 21, 2002. They are the natural parents of two children, Cameron Lane Resuta, born March 27,1995, and Noah Braeden Resuta, born May 2, 1999. The parties essentially share custody of the children; although Mrs. Resuta has primary physical custody; nevertheless, Mr. Resuta has the children 44% of a weekly schedule with the children. After negotiations today, the parties have reached an agreement with respect to the outstanding 1 e e economic issues. It is the Master's understanding that the claim for alimony raised by wife will be withdrawn. This will be reflected in the statement of the agreement on the record. We are, therefore, left with the claim of equitable distribution. Attorney Lindsay is going to state the agreement 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 will be reviewed by the parties and counsel later today and if there are any typographical errors, corrections will be made and the parties will be asked to affirm the terms of settlement as stated on the record by affixing their signature to the agreement. However, when the parties leave the hearing room today they are bound by the terms of settlement as stated on the record even though there is no subsequent signing of the agreement affirming the terms of settlement. Upon receipt by the Master of a completed agreement, the Master will prepare an order vacating his appointment. Attorney Lindsay is going to provide the Master with affidavits of consent and waivers of notice of intention to request entry of divorce decree upon the 2 e e conclusion of the statement of the agreement on the record. The documents will be filed with the Prothonotary and the divorce can be concluded under Section 3301(c) of the Domestic Relations Code. Ms. Lindsay. MS.. LINDSAY: The parties have engaged in negotiations today and have reached an agreement that is a compromise agreement; not a mathematical agreement with which neither one of them would have probably agreed but which is the agreement they wish to enter into today. 1. Wife withdraws her claim of alimony. 2. The parties will each retain their vehicles, with husband retaining the 1991 Mazda Navaho SUV and wife retaining the 1997 Dodge Minivan. Within 10 days of the date of this agreement, the parties will execute titles so that these vehicles can be separately titled in the.name of the party who is going to be retaining them. 3. The parties have already divided their joint Waypoint checking and savings accounts and they have also divided their primemerica account. In addition, the parties have equally divided their Primemerica Smith Barney account. Each party will retain their 1/2 of those accounts which they have previously received. 4. Husband has retained the Ahold 401(k) plan. Wife is retaining her PFS IRA and her Paul Revere retirement plan. 5. The household goods and personalty have been satisfactorily divided and shall be the sole and separate property of the party in whose possession they are as of this date. 6. Wife will pay the Bank One Visa credit card. 7. Subsequent to separation wife has moved some of the marital accounts into other accounts in her name and she is going to be solely responsible for those accounts. They warrant one to the other that there is no joint debt of which they have any knowledge for which the other could be 3 e e liable into the future. 8. The parties were owners of real estate at 218 North 27th Street in Camp Hill. The property is sold and the proceeds are held by husband's counsel at M&T Bank. The most recent statement from M&T Bank indicates that the escrow account stands at $31,573.69. The parties will divide the escrow account so that husband receives $14,006.57 and wife receives $17,567.13. In the event additional interest has been earned on the account since the last statement of April 22, 2005, the escrow agent, husband's counsel, will equally divide that extra interest between the parties. 9. From her share of marital estate, wife will promptly reimburse two custodial accounts from which she borrowed money during the period of separation, one for $2,000.00 and one for $1,000.00 Upon that reimbursement, wife and husband will cooperate in the divis~on of the custodia~ accounts into two custodial accounts with husband the custodian of 1/2 of Cameron's balance and wife the custodian of the other half of Cameron's balance and the same with regard to Noah; so that each one will be the custodian of 1/2 of Noah's account as well. The division of the custodial accounts will be accomplis-hed within ten days of receipt by wife of her share of the cash from the escrow account and she will provide to husband documentation of the balance in the accounts at that time and the parties will cooperate in the establishment of a second account for each child with husband as custodian to receive 1/2 of the then balance in both boy's accounts. The parties will not make any withdrawals from the childrens' custodial accounts without the written approval of the other party. In the event that the custodial accounts are still in existence at the time one of the children pursues post secondary education, then that account can be liquidated for the use of post secondary education/college. It is the intention of the parties that the children are third party beneficiaries of this agreement and they will act in good faith as fiduciaries for the children in the monitoring and management of accounts. 10. The parties have agreed to divide the dependency exemption for the children so that husband will have the dependency exemption for Cameron and wife will have the dependency exemption for Noah. The parties will execute any 4 e e documents required by the IRS to give effect to this notice and will immediately notify the office of Domestic Relations. Each is free to seek an adjustment in the child support amount based on this change in the exemptions at Domestic Relations Office. 11. The parties have had an opportunity to ask any questions and to take the agreement to which they are agreeing today under advisement rather than agreeing here at the table and have decided to enter into this agreement today notwithstanding. 12. 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. MS. LINDSAY: Mr. Resuta, have you heard the agreement that I have dictated here today in the office of the Divorce Master? MR. RESUTA: Yes. MS. LINDSAY: Do you understand it? MR. RESUTA: Yes. MS. LINDSAY: Do you have any questions about it? MR. RESUTA: No. MS. LINDSAY: Is it an agreement you want to make? 5 e e MR. RESUTA: Yes. THE MASTER: Ms. Resuta, you've been present during the statement of the agreement on the record? MS. RESUTA: Yes. THE MASTER: Do you understand it? MS. RESUTA: Yes. THE MASTER: Do you have any questions about it? MS. RESUTA: No. THE MASTER: Do you want to have this agreement as the final settlement of all your economic claims in your divorce case? MS. RESUTA: Yes. THE MASTER: You are satisfied to be here today without counsel? MS. RESUTA: Yes. 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 6 e e imposed by law and in particular Section 3105 of the Domestic Relations Code. WITNESS: DATE: &... J-1-o S 0(, ....ji 7-(1.5 7 ~~ .LJ _ 7 t1'V1\.. ~ Michele Lynn esuta ~/1 . r-; it".< / . 1'-) f/ . Ii ~"'-'" A-A'4~k aoot Lane Resuta EXHIBIT D Estate. Of Cabot I.2lne ResmA 4208 Mlddleburg R~d --,., UnIon.BrIdge, MD 21791 ~~ , Estate Of Cabot Lane Resuta :4208 Mlddleburg Road . Union BrIdge, MD 21791 .5 ~III .1/1 t . E/ /7 14 j:{ fTJ.I / EWI ~ :3 - 6 -CJ h' "' .. INVENTORY REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYL VANIA COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND } SS File Number 2005-01078 Personal Representative(s) of the Estate of CABOT L. RESUTA deceased, depose(s) and say(s) that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I verify that the statements made in this Inven- } tory are true and correct. I understand that false state- ments herein are made subject to the penalties of 18 Pa.C.S. * 4904 relating to unsworn falsification to authorities. Attorney -- (Name) Elizabeth P. Mullaugh (Address) McNees Wallace & Nurick LLC (Telephone) 717-237-5243 ~~~ (Supreme Court J.D. No.) 76397 100 Pine St. Harrisburg P A 17108 DATE OF DEATH LAST RESIDENCE DECEDENT'S SOC. SEC. NO. October 18, 2005 500 Rittenhouse Square Mechanicsburg P A 17050 215-08-2513 FIGURES MUST BE TOTALED SEE ATTACHED 4,841.43 , ..~ r-...;: t=:'t = --s ':- ;0.- ~-.(t";'" 0'1 -0 ...,.... c..v en (Attach additional sheets as needed) TOTAL: 4,841.43 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative include the value of each item, but such figures should not be extended into the total of the Inventory. (See 20 Pa. c.s. S 330/(b)) Form RW-09 rev. IO.I3.06 ../ \. Estate of Cabot L. Resuta Estate Inventory Valued as of Date of Death Cash & Cash Equivalents 2005 Income Tax Refund $ 517.34 Commerce Bank Checking Account 2,092.69 Erie Insurance 111.00 Total Cash & Cash Equivalents $ 2,721.03 Tangible Personal Property 1997 Ford Explorer $ 1,350.00 Tangible Personal Property 770.40 Total Tangible Personal Property 2,120.40 Total Inventory $ 4,841.43 Page 1 (1 ) \ , '<~.K ? ,-/3 c~ v:' ), (~ (l. (fr, 0.' <:1- <~ (/;/ 'NO , ,,;;." , :~. l ~l':: ".l.~ - -- as :E t/) t/) as - o "',1 r, I '~\' ;~ (.! i:1 " .2: ... t/) '- -- LL ~ ru Q :r I!! ~ m w r ::;) :r a " w 53 a: Ii: '" iii 51 (.) w ~ a: z a: ::;) Iii a: :3 ~ ...... o ... <I) ...... r/J "en <I) ~ ~ .c g....... s::V)...... ;::l <1)0 o r/J r- U;::l...... "0]-< ~t::Q.. ;::: g <Ii lSU3 S <I);::: ;::l s:: <:<$ uou